146 CSE Global Limited 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 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 and 1 January 2024 2,203 3,015 26,455 9,362 39,244 17,909 3,710 14,035 13,125 129,058 Currency realignment 48 99 1,003 85 31 (928) (221) (16) 141 242 Additions 5,618 − 35 452 5,455 5,814 608 1,177 1,498 20,657 Acquisition of businesses (Note 5) − − 48 − 525 − 11 − 140 724 Disposals − − (267) (258) (1,451) (77) (487) (244) (1,664) (4,448) Write-off (418) − − − (11) (18) (28) (11) − (486) Reclassification (2,732) − (111) 111 (8,736) 11,080 106 203 (391) (470) Reclassification to asset held-for-sale − (3,114) (25,523) − (779) − (86) − − (29,502) At 31 December 2024 4,719 − 1,640 9,752 34,278 33,780 3,613 15,144 12,849 115,775 NOTES TO THE FINANCIAL STATEMENTS For the financial year ended 31 December 2024
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