XML 265 R19.htm IDEA: XBRL DOCUMENT
v3.24.2.u1

Biological assets | 12 Months Ended
--- | ---
Jun. 30, 2024
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. The maturity cycle of agave ranges between six and eight years; based on this, biological assets are classified as mature and immature. Mature 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 (income approach as per IFRS 13). Immature biological assets are plants that have not reached the point of maturity because their sugar content yield and weight is not enough to be harvested and there is no active market for such plants; consequently the Company accounts for these assets by applying fair valuation using the cost approach (replacement cost). Changes in biological assets were as follows:
| Biological assets $ million
Fair value |
At 30 June 2022 (re-presented) | 114
Exchange differences | 27
Transferred to inventories | (10)
Fair value change | —
Farming cost capitalised | 66
At 30 June 2023 (re-presented) | 197
Exchange differences | (13)
Transferred to inventories | (23)
Fair value change | (17)
Farming cost capitalised | 55
At 30 June 2024 | 199
At 30 June 2024, the number of agave plants was approximately 32 million (2023 – 37 million), ranging from new plantations up to eight year-old plants.

X
- Definition Biological assets [Abstract] + References No definition available. + Details
Name: | deo_BiologicalAssetsAbstract
Namespace Prefix: | deo_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- 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 2023-01-01 -Paragraph 43 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=41&code=ifrs-tx-2023-en-r&anchor=para_43&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DisclosureOfDetailedInformationAboutBiologicalAssetsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration