NOTES TO THE FINANCIAL STATEMENTS For the financial year ended 31 December 2025 4. PROPERTY, PLANT AND EQUIPMENT Group Assets under construction Freehold land Buildings Leasehold improve- ments 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 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 and 1 January 2025 4,719 − 1,640 9,752 34,278 33,780 3,613 15,144 12,849 115,775 Currency realignment (169) − (336) (221) (923) 141 (14) (313) (474) (2,309) Additions 3,161 15,358 − 500 2,841 4,080 690 1,219 676 28,525 Acquisition of businesses (Note 5) − − − − − 2,369 5 − − 2,374 Disposals (191) − (199) (87) (5,235) (1,012) (180) (798) (2,304) (10,006) Write-off − − − − (4) (16) − (15) − (35) Reclassification (3,852) − 2 (68) (76) 1,534 (195) 2,564 46 (45) At 31 December 2025 3,668 15,358 1,107 9,876 30,881 40,876 3,919 17,801 10,793 134,279 ANNUAL REPORT 2025 147
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