25.

Loss before tax

Loss before tax for the financial year is arrived at after charging/(crediting):

Schedule of loss before tax

	2024			2023
	USD			USD

Auditors’ remuneration:
Current financial year		67,756			10,042
Underprovision in previous financial year		300			629
Amortisation of intangible assets		44,807			91,773
Amortisation of right of use assets		403,019			326,992
Depreciation of property, plant and equipment		455,613			479,861
Expenses relating to short-term leases		49,864			142,592
Gain on disposal of other investment		(215	)		-
Impairment losses on investment in unquoted shares		-			343
Impairment losses on investment in associates		-			250
Property, plant and equipment written off		14,083			69,162
Staff costs:
Salaries, wages and allowances		1,053,399			1,007,153
Employees Provident Fund		112,972			107,923
Other employees’ benefit		20,276			20,983

Loss before tax		1,186,647			1,136,059

Included in staff costs of the Group is directors’ remuneration of USD253,792 (2023: USD272,240) as further disclosed in Note 13.