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Biological assets - Disclosure of reconciliation of changes in biological assets (Details) - GBP (£) £ in Millions | 12 Months Ended
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Jun. 30, 2023 | Jun. 30, 2022
Reconciliation of changes in biological assets [abstract] |  |
Biological assets, beginning balance | £ 94 | £ 66
Exchange differences | 15 | 10
Transferred to inventories | (8) | (11)
Fair value change | 0 | (5)
Farming cost capitalised | 55 | 34
Biological assets, ending balance | £ 156 | £ 94

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- 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 2022-03-24 -Paragraph 50 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=41&code=ifrs-tx-2022-en-r&anchor=para_50&doctype=Standard -URIDate 2022-03-24 + Details
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- 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 2022-03-24 -Paragraph 50 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=41&code=ifrs-tx-2022-en-r&anchor=para_50_d&doctype=Standard -URIDate 2022-03-24 + Details
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- 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 2022-03-24 -Paragraph 50 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=41&code=ifrs-tx-2022-en-r&anchor=para_50_a&doctype=Standard -URIDate 2022-03-24 + Details
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- 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 2022-03-24 -Paragraph 50 -Subparagraph f -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=41&code=ifrs-tx-2022-en-r&anchor=para_50_f&doctype=Standard -URIDate 2022-03-24 + Details
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- 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 2022-03-24 -Paragraph 54 -Subparagraph f -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_f&doctype=Standard -URIDate 2022-03-24 + Details
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- References No definition available. + Details
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