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Biological assets (Tables) | 12 Months Ended
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Jun. 30, 2023
Biological Assets [Abstract] |
Changes in biological assets | 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 |

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- Definition Biological assets [Abstract] + References No definition available. + Details
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- Definition The disclosure of the reconciliation of changes in biological assets. [Refer: Biological assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -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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