Group
Land and | Plant and | Fixtures and | Under | Total | |
|---|---|---|---|---|---|
Cost |
|
|
|
|
|
At 1 January 2024 | 46,613 | 115,276 | 3,388 | 9,118 | 174,395 |
Additions | 26 | 26 | 18 | 10,031 | 10,101 |
Disposals | – | (148) | (9) | – | (157) |
Transfers | 1,852 | 7,669 | 450 | (9,977) | (6) |
Effect of movement in foreign exchange | (477) | 177 | (11) | 83 | (228) |
At 31 December 2024 | 48,014 | 123,000 | 3,836 | 9,255 | 184,105 |
At 1 January 2025 | 48,014 | 123,000 | 3,836 | 9,255 | 184,105 |
Additions | – | 1,019 | 18 | 13,250 | 14,287 |
Acquisition of subsidiary (note 4) | 4,060 | 4,427 | 5 | – | 8,492 |
Disposals | (79) | (2,980) | (191) | (614) | (3,864) |
Transfers | 1,762 | 10,740 | 144 | (12,646) | – |
Effect of movement in foreign exchange | (105) | (2,702) | (72) | (308) | (3,187) |
At 31 December 2025 | 53,652 | 133,504 | 3,740 | 8,937 | 199,833 |
Accumulated depreciation |
|
|
|
|
|
At 1 January 2024 | 17,059 | 62,872 | 2,721 | – | 82,652 |
Depreciation charge | 1,597 | 5,155 | 319 | – | 7,071 |
Impairment | 6 | 1,186 | 53 | 856 | 2,101 |
Disposals | – | (74) | (8) | – | (82) |
Transfers | 1 | (14) | 13 | – | – |
Effect of movement in foreign exchange | 37 | 223 | 11 | 4 | 275 |
At 31 December 2024 | 18,700 | 69,348 | 3,109 | 860 | 92,017 |
At 1 January 2025 | 18,700 | 69,348 | 3,109 | 860 | 92,017 |
Depreciation charge | 1,514 | 5,041 | 286 | – | 6,841 |
Impairment | – | – | – | 204 | 204 |
Disposals | (79) | (2,885) | (190) | – | (3,154) |
Transfers | (2) | 19 | (17) | – | – |
Effect of movement in foreign exchange | (362) | (1,274) | (65) | 19 | (1,682) |
At 31 December 2025 | 19,771 | 70,249 | 3,123 | 1,083 | 94,226 |
Net book value |
|
|
|
|
|
At 1 January 2024 | 29,554 | 52,404 | 667 | 9,118 | 91,743 |
At 31 December 2024 and 1 January 2025 | 29,314 | 53,652 | 727 | 8,395 | 92,088 |
At 31 December 2025 | 33,881 | 63,256 | 616 | 7,854 | 105,607 |
Depreciation is included in cost of sales in the income statement.
Bank borrowings are secured on property, plant and equipment. Refer to note 19 for details.
Company
Land and | Plant and | Fixtures and | Under | Total | |
|---|---|---|---|---|---|
Cost |
|
|
|
|
|
At 1 January 2024 | 25,318 | 67,058 | 2,119 | 3,857 | 98,352 |
Additions | 10 | 20 | – | 2,173 | 2,203 |
Disposals | (19) | – | (2) | – | (21) |
Transfers | 230 | 5,026 | 112 | (5,368) | – |
At 31 December 2024 | 25,539 | 72,104 | 2,229 | 662 | 100,534 |
At 1 January 2025 | 25,539 | 72,104 | 2,229 | 662 | 100,534 |
Additions | – | 121 | – | 5,371 | 5,492 |
Transfers | 427 | 98 | 105 | (630) | – |
At 31 December 2025 | 25,966 | 72,323 | 2,334 | 5,403 | 106,026 |
Accumulated depreciation |
|
|
|
|
|
At 1 January 2024 | 10,351 | 44,418 | 1,556 | – | 56,325 |
Depreciation charge | 875 | 2,274 | 166 | – | 3,315 |
Disposals | (19) | – | (1) | – | (20) |
Transfers | – | (11) | 11 | – | – |
At 31 December 2024 | 11,207 | 46,681 | 1,732 | – | 59,620 |
At 1 January 2025 | 11,207 | 46,681 | 1,732 | – | 59,620 |
Depreciation charge | 883 | 2,371 | 182 | – | 3,436 |
At 31 December 2025 | 12,090 | 49,052 | 1,914 | – | 63,056 |
Net book value |
|
|
|
|
|
At 1 January 2024 | 14,967 | 22,640 | 563 | 3,857 | 42,027 |
At 31 December 2024 and 1 January 2025 | 14,332 | 25,423 | 497 | 662 | 40,914 |
At 31 December 2025 | 13,876 | 23,271 | 420 | 5,403 | 42,970 |
Depreciation is included in cost of sales in the income statement.
Bank borrowings are secured on property, plant and equipment. Refer to note 19 for details.