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Working capital (Tables)
 12 Months Ended
Jun. 30, 2024
Summary Of Additional Information About Working Capital [Abstract]  
Schedule of inventories (a) Inventories
 
2024
$ million
2023
re-presented
$ million
Raw materials and consumables
639
684
Work in progress
118
166
Maturing inventories
7,832
7,300
Finished goods and goods for resale
1,131
1,503
9,720
9,653
Schedule of inventories expected to be utilised after more than one year Maturing inventories include whisk(e)y, rum, tequila and Chinese white spirits. The following amounts of inventories can be utilised
after more than one year:
 
2024
$ million
2023
re-presented
$ million
Raw materials and consumables
19
29
Maturing inventories
5,885
5,119
5,904
5,148
Schedule of provisions for obsolescence of inventories Inventories are disclosed net of provisions for obsolescence, an analysis of which is as follows:
 
2024
$ million
2023
re-presented
$ million
2022
re-presented
$ million
Balance at beginning of the year
128
113
133
Exchange differences
(3)
(27)
(8)
Income statement charge
51
66
8
Utilised
(47)
(23)
(18)
Sale of businesses
(5)
(1)
(2)
124
128
113
Schedule of trade and other receivables (b) Trade and other receivables
 
2024
2023 (re-presented)
 
Current
assets
$ million
Non-current
assets
$ million
Current
assets
$  million
Non-current
assets
$ million
Trade receivables
2,674
—
2,534
—
Interest receivable
31
—
15
—
VAT recoverable and other prepaid taxes
227
17
342
19
Other receivables
240
14
205
16
Prepayments
274
7
288
4
Accrued income
41
—
43
—
3,487
38
3,427
39
Schedule of aged analysis of trade receivables net of allowances The aged analysis of trade receivables, net of expected credit loss allowance, is as follows:
 
2024
$ million
2023
re-presented
$ million
Not overdue
2,490
2,479
Overdue 1 – 30 days
43
32
Overdue 31 – 60 days
31
8
Overdue 61 – 90 days
27
4
Overdue 91 – 180 days
71
7
Overdue more than 180 days
12
4
2,674
2,534
Schedule of expected credit loss allowance for doubtful debts Trade and other receivables are disclosed net of expected credit loss allowance for doubtful debts, an analysis of which is as follows: 
 
2024
$ million
2023
re-presented
$ million
2022
re-presented
$ million
Balance at beginning of the year
112
143
154
Exchange differences
(3)
(10)
(12)
Income statement (release)/charge
8
(4)
28
Written off
(22)
(17)
(27)
95
112
143
Schedule of trade and other payables (c) Trade and other payables
 
2024
2023 (re-presented)
 
Current
liabilities
$ million
Non-current
liabilities
$ million
Current
liabilities
$ million
Non-current
liabilities
$ million
Trade payables
3,071
—
3,351
—
Interest payable
358
—
299
—
Tax and social security excluding income tax
724
—
796
—
Other payables
499
304
544
463
Accruals
1,564
—
1,549
—
Deferred income
84
—
92
—
Dividend payable
31
—
29
—
Dividend payable to non-controlling interests
23
—
18
—
6,354
304
6,678
463
Schedule of movement in provisions (d) Provisions
Thalidomide
$ million
Other
$ million
Total
$ million
At 30 June 2023 (re-presented)
212
244
456
Exchange differences
—
(3)
(3)
Provisions charged during the year
—
61
61
Provisions utilised during the year
(17)
(103)
(120)
Transfers from other payables
—
(5)
(5)
Unwinding of discounts
6
2
8
At 30 June 2024
201
196
397
Current liabilities
17
80
97
Non-current liabilities
184
116
300
201
196
397