155 ANNUAL REPORT 2023 NOTES TO THE FINANCIAL STATEMENTS For the financial year ended 31 December 2023 4. PROPERTY, PLANT AND EQUIPMENT Group Assets under construction Freehold land Buildings Leasehold improvements Plant and machinery Tools and equipment Office furniture and fittings Computer equipment Motor vehicles Total $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 Cost: At 1 January 2022 2,642 4,051 33,778 8,415 25,672 19,307 5,021 9,744 11,599 120,229 Currency realignment (37) (13) (137) (62) (1,161) (1,234) (174) (127) (185) (3,130) Additions 6,177 − 46 43 4,173 1,611 333 507 2,574 15,464 Acquisition of businesses (Note 5) − − 141 − 485 292 278 334 23 1,553 Disposals − (528) (6,300) (273) (311) (697) (525) (82) (788) (9,504) Write-off − − − (98) − (45) (4) (82) (25) (254) Reclassification (1,646) − − − 1,542 − 104 − − − At 31 December 2022 and 1 January 2023 7,136 3,510 27,528 8,025 30,400 19,234 5,033 10,294 13,198 124,358 Currency realignment (185) (85) (768) (65) (570) (216) (132) (9) (143) (2,173) Additions 6,900 − 430 922 5,109 2,114 386 915 1,134 17,910 Acquisition of businesses (Note 5) − − − 112 3,583 − 133 2,536 698 7,062 Disposals − − − (22) (4,402) (1,426) (3,252) (1,125) (1,366) (11,593) Write-off − − − (57) (32) (57) (25) (150) (1) (322) Reclassification (11,648) − 5,023 447 5,158 (1,740) 1,581 1,574 (395) − Reclassification to asset held-for-sale − (410) (5,758) − (2) − (14) − − (6,184) At 31 December 2023 2,203 3,015 26,455 9,362 39,244 17,909 3,710 14,035 13,125 129,058
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