147 Annual Report 2024 4. Property, plant and equipment (cont’d) 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 Accumulated depreciation: At 1 January 2023 − − 5,812 4,991 16,302 15,253 4,062 7,812 6,607 60,839 Currency realignment − − (247) (58) (373) (159) (112) (6) (77) (1,032) Charge for the year − − 1,153 683 3,861 1,366 540 2,084 2,158 11,845 Disposals − − − (22) (3,651) (1,425) (3,248) (1,124) (975) (10,445) Write-off − − − − (7) (51) (6) (148) (1) (213) Reclassification − − − (214) (374) (363) 533 793 (375) − Reclassification to asset held-for-sale − − (2,261) − (1) − (11) − − (2,273) At 31 December 2023 and 1 January 2024 − − 4,457 5,380 15,757 14,621 1,758 9,411 7,337 58,721 Currency realignment − − 305 11 (134) (783) (138) 5 87 (647) Charge for the year − − 1,083 1,015 3,299 2,251 636 2,632 1,926 12,842 Disposals − − (233) (254) (1,353) (60) (475) (241) (1,213) (3,829) Write-off − − − − − (10) (28) (10) − (48) Reclassification − − (39) 39 (206) 215 (9) − − − Reclassification to asset held-for-sale − − (4,763) − (480) − (78) − − (5,321) At 31 December 2024 − − 810 6,191 16,883 16,234 1,666 11,797 8,137 61,718 Net carrying value: At 31 December 2024 4,719 − 830 3,561 17,395 17,546 1,947 3,347 4,712 54,057 At 31 December 2023 2,203 3,015 21,998 3,982 23,487 3,288 1,952 4,624 5,788 70,337 NOTES TO THE FINANCIAL STATEMENTS For the financial year ended 31 December 2024
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