XML 218 R97.htm IDEA: XBRL DOCUMENT
v3.22.2

Biological assets - Disclosure of reconciliation of changes in biological assets (Details) - GBP (£) £ in Millions | 12 Months Ended
--- | ---
Jun. 30, 2022 | Jun. 30, 2021
Reconciliation of changes in biological assets [abstract] |  |
Biological assets, beginning balance | £ 66 | £ 51
Exchange differences | 10 | 2
Transferred to inventories | (11) | (7)
Fair value change | (5) |
Farming cost capitalised | 34 | 20
Biological assets, ending balance | £ 94 | £ 66

X
- Definition The amount of additions to biological assets resulting from subsequent expenditure recognised as an asset. [Refer: Biological assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 41 -IssueDate 2021-01-01 -Paragraph 50 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=41&code=ifrs-tx-2021-en-r&anchor=para_50&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_AdditionsFromSubsequentExpenditureRecognisedAsAssetBiologicalAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The decrease in biological assets due to the detachment of produce from the assets or the cessation of the assets' life processes. [Refer: Biological assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 41 -IssueDate 2021-01-01 -Paragraph 50 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=41&code=ifrs-tx-2021-en-r&anchor=para_50_d&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_DecreaseDueToHarvestBiologicalAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The gains (losses) arising from changes in fair value less costs to sell of biological assets due to both physical and price changes in the market. [Refer: Biological assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 41 -IssueDate 2021-01-01 -Paragraph 50 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=41&code=ifrs-tx-2021-en-r&anchor=para_50_a&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_GainsLossesOnFairValueAdjustmentBiologicalAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The increase (decrease) in biological assets resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Biological assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 41 -IssueDate 2021-01-01 -Paragraph 50 -Subparagraph f -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=41&code=ifrs-tx-2021-en-r&anchor=para_50_f&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesBiologicalAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of non-current biological assets. [Refer: Biological assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 54 -Subparagraph f -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_54_f&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_NoncurrentBiologicalAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- References No definition available. + Details
Name: | ifrs-full_ReconciliationOfChangesInBiologicalAssetsAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration