|
| | |
Motor
Vehicle | | |
Office
premise | | |
Total | |
| | |
USD’000 | | |
USD’000 | | |
USD’000 | |
| Cost | |
| | |
| | |
| |
| | |
| | |
| | |
| |
| As at 1 April 2023 | |
| 25 | | |
| 890 | | |
| 915 | |
| Derecognition upon expiry of lease tenure | |
| — | | |
| (845 | ) | |
| (845 | ) |
| Exchange differences | |
| (1 | ) | |
| (45 | ) | |
| (46 | ) |
| As at 31 March 2024 | |
| 24 | | |
| — | | |
| 24 | |
| Additions | |
| — | | |
| 1,979 | | |
| 1,979 | |
| Derecognition upon expiry of lease tenure | |
| (22 | ) | |
| — | | |
| (22 | ) |
| Exchange differences | |
| (2 | ) | |
| — | | |
| (2 | ) |
| As at 31 March 2025 | |
| — | | |
| 1,979 | | |
| 1,979 | |
| | |
| | | |
| | | |
| | |
| Accumulated depreciation | |
| | | |
| | | |
| | |
| | |
| | | |
| | | |
| | |
| As at 1 April 2023 | |
| (4 | ) | |
| (727 | ) | |
| (731 | ) |
| Depreciation charge | |
| (3 | ) | |
| (160 | ) | |
| (163 | ) |
| Transfer | |
| — | | |
| 845 | | |
| 845 | |
| Exchange differences | |
| — | | |
| 42 | | |
| 42 | |
| As at 31 March 2024 | |
| (7 | ) | |
| — | | |
| (7 | ) |
| Depreciation charge | |
| — | | |
| (412 | ) | |
| (412 | ) |
| Transfer | |
| 7 | | |
| — | | |
| 7 | |
| Exchange differences | |
| — | | |
| 13 | | |
| 13 | |
| As at 31 March 2025 | |
| — | | |
| (399 | ) | |
| (399 | ) |
| | |
| | | |
| | | |
| | |
| Carrying amount | |
| | | |
| | | |
| | |
| | |
| | | |
| | | |
| | |
| As at 31 March 2024 | |
| 17 | | |
| — | | |
| 17 | |
| As at 31 March 2025 | |
| — | | |
| 1,580 | | |
| 1,580 | |
The right-of-use assets represent non-cancellable
operating lease agreements entered into by the Company for the use of motor vehicle and office premises. Lease agreement for rent of office
premises are entered into with Salim Podiono, who is the shareholder and Commissioner of the Company. The principal depreciation period
are as follows:
| Office premises (Note 23) |
over the lease period of 5 years |
| Motor vehicle |
over the lease period of 2 years |
|