Group Company Note 30/9/2024 30/9/2023 1/10/2022 30/9/2024 30/9/2023 $’000 $’000 $’000 $’000 $’000 (Restated) (Restated) ASSETS Non-current assets Property, plant and equipment 10 11,218 13,180 15,140 – – Right-of-use assets 11 4,391 6,636 6,805 – – Investment properties 12 – – 16,910 – – Investments in subsidiaries 13 – – – 21,139 21,139 Investments in associates 14 26,480 46,105 65,350 7,123 7,123 Investments in joint ventures 15 4,453 6,181 6,717 – – Intangible assets 16 43 142 165 – – Financial assets at FVTOCI 17 2,385 2,475 2,415 2,385 2,475 Deferred tax assets 31 28 28 70 – – Total non-current assets 48,998 74,747 113,572 30,647 30,737 Current assets Inventories 18 – – 671 – – Trade and other receivables 19 60,434 67,714 95,558 29,998 12,414 Contract assets 20 28,754 22,347 38,514 – – Tax recoverable – 1,323 – – – Prepayments 173 190 1,262 18 17 Fixed deposits 21 2,964 2,883 4,820 1,505 – Cash and bank balances 21 18,811 11,760 20,097 214 733 111,136 106,217 160,922 31,735 13,164 Non-current assets classified as held for sale 22 34,117 – – – – Total current assets 145,253 106,217 160,922 31,735 13,164 Total assets 194,251 180,964 274,494 62,382 43,901 EQUITY AND LIABILITIES Equity Share capital 23 25,048 25,048 25,048 25,048 25,048 Treasury shares 24 (3,303) (3,303) (3,303) (3,303) (3,303) Share option reserve 25 2,041 2,041 2,041 2,041 2,041 Foreign currency translation reserve 26 3,451 203 (1,379) – – Merger reserve 26 (4,794) (4,794) (4,794) – – Fair value reserve 26 28,102 28,192 28,841 (4,440) (4,350) Other reserves 1,125 1,125 1,125 – – Retained earnings (1,169) 2,747 52,647 28,654 10,618 Equity attributable to owners of the Company 50,501 51,259 100,226 48,000 30,054 Non-controlling interests – – (1,755) – – Total equity 50,501 51,259 98,471 48,000 30,054 The accompanying notes form an integral part of and should be read in conjunction with these financial statements. 59 ANNUAL REPORT 2024 STATEMENTS OF FINANCIAL POSITION AS AT 30 SEPTEMBER 2024
RkJQdWJsaXNoZXIy NTkwNzg=