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Biological assets (Tables)

12 Months Ended

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

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