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Taxation - Taxation rate reconciliation and factors that may affect future tax charges (Details) - USD ($)
$ in Millions
12 Months Ended
Jun. 30, 2025
Jun. 30, 2024
Jun. 30, 2023
Reconciliation of accounting profit multiplied by applicable tax rates [abstract]      
Profit before taxation $ 3,537 $ 5,460 $ 5,642
Share of after tax results of associates and joint ventures 193 414 443
Accounting profit excluding share of after tax results of associates and joint ventures 3,344 5,046 5,199
Notional charge at UK corporation tax rate 836 1,262 1,066
Differences in overseas tax rates (45) (86) 116
Non-taxable gain on disposals of businesses (28) 0 0
Disposal of businesses and brands 54 17 (42)
Other items not chargeable (69) (72) (76)
Impairment 105 6 (8)
Other items not deductible 105 70 85
Irrecoverable withholding taxes 60 55 46
Movements in provision related to uncertain tax positions 18 6 34
Changes in tax rates 4 (18) 13
Adjustments in respect of prior years (41) 54 (71)
Taxation on profit $ 999 $ 1,294 $ 1,163
Reconciliation of average effective tax rate and applicable tax rate [abstract]      
Notional charge at UK corporation tax rate 25.00% 25.00% 20.50%
Differences in overseas tax rates (1.30%) (1.70%) 2.30%
Non-taxable gain on disposals of businesses (0.70%) 0.00% 0.00%
Disposal of businesses and brands 1.60% 0.30% (0.80%)
Other items not chargeable (2.10%) (1.40%) (1.50%)
Impairment 3.10% 0.10% (0.20%)
Other items not deductible 3.10% 1.40% 1.60%
Irrecoverable withholding taxes 1.80% 1.10% 0.90%
Movements in provision related to uncertain tax positions 0.50% 0.10% 0.70%
Changes in tax rates 0.10% (0.40%) 0.30%
Adjustments in respect of prior years (1.20%) 1.10% (1.40%)
Taxation on profit 29.90% 25.60% 22.40%
Tax rate before exceptional items(3) 24.90% 25.10% 24.80%