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Biological assets | 12 Months Ended
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Jun. 30, 2023
Biological Assets [Abstract] |
Biological assets | 11. Biological assets Accounting policies Biological assets held by the group consist of agave (Agave Azul Tequilana Weber) plants. The harvested plants are used during the production of tequila. Biological assets are measured at fair value less costs to sell on initial recognition and at the end of each reporting period based on the present value of future cash flows discounted at an appropriate rate for Mexico. Agricultural produce is measured at fair value less costs to sell at the point of harvest which is used as the cost of inventory when the harvested agave is transferred. Changes in biological assets were as follows:
| Biological assets £ million
Fair value |
At 30 June 2021 | 66 |
Exchange differences | 10 |
Transferred to inventories | (11) |
Fair value change | (5) |
Farming cost capitalised | 34 |
At 30 June 2022 | 94 |
Exchange differences | 15 |
Transferred to inventories | (8) |
Fair value change | — |
Farming cost capitalised | 55 |
At 30 June 2023 | 156 |
At 30 June 2023, the number of agave plants was approximately 37 million (2022 – 33 million), ranging from new plantations up to seven year-old plants.

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- Definition Biological assets [Abstract] + References No definition available. + Details
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- Definition The disclosure of detailed information about biological assets. [Refer: Biological assets] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 41 -IssueDate 2022-03-24 -Paragraph 43 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=41&code=ifrs-tx-2022-en-r&anchor=para_43&doctype=Standard -URIDate 2022-03-24 + Details
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