11. RIGHT-OF-USE ASSETS Group Land Equipment Motor vehicles Warehouse Office/ Dormitories Total $’000 $’000 $’000 $’000 $’000 $’000 Cost Balance at 1 October 2022 (Restated) 6,214 531 1,081 205 2,713 10,744 Additions 55 432 30 – 2,231 2,748 Disposal/write-off – (515) (11) – (1,557) (2,083) Liquidation of a subsidiary – – (420) (205) (1,209) (1,834) Balance at 30 September 2023 (Restated) 6,269 448 680 – 2,178 9,575 Additions 29 – 141 – – 170 Disposal/write-off – – (5) – (37) (42) Balance at 30 September 2024 6,298 448 816 – 2,141 9,703 Accumulated depreciation Balance at 1 October 2022 (Restated) 1,453 360 692 205 1,229 3,939 Depreciation 508 100 209 – 1,696 2,513 Disposal/write off – (438) (11) – (1,542) (1,991) Liquidation of a subsidiary – – (318) (205) (999) (1,522) Balance at 30 September 2023 (Restated) 1,961 22 572 – 384 2,939 Depreciation 520 90 85 – 1,720 2,415 Disposal/write off – – (5) – (37) (42) Balance at 30 September 2024 2,481 112 652 – 2,067 5,312 Net carrying amount At 1 October 2022 (Restated) 4,761 171 389 – 1,484 6,805 At 30 September 2023 (Restated) 4,308 426 108 – 1,794 6,636 At 30 September 2024 3,817 336 164 – 74 4,391 Included in the above, motor vehicles with a carrying amount of $164,000 (2023: $108,000), is secured over the lease liabilities of $208,000 (2023: $129,000) (Note 29). The motor vehicles will be returned to lessor in the event of default by the Group. 12. INVESTMENT PROPERTIES Group Freehold land Commercial buildings Total $’000 $’000 $’000 Cost Balance at 1 October 2022 6,372 13,352 19,724 Disposal (6,397) (13,403) (19,800) Currency realignments 25 51 76 Balance at 30 September 2023 and 30 September 2024 – – – Accumulated depreciation Balance at 1 October 2022 – 2,814 2,814 Depreciation – 166 166 Disposal – (2,992) (2,992) Currency realignments – 12 12 Balance at 30 September 2023 and 30 September 2024 – – – Net carrying amount At 30 September 2023 and 30 September 2024 – – – 93 ANNUAL REPORT 2024 NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2024
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