|
11. Property, plant and equipment
| |
|
$’000
|
|
|
ROU Assets
$’000
|
|
|
Total
$’000
|
|
|
Cost
|
|
|
|
|
|
|
|
|
|
|
At January 1, 2024
|
|
|
224
|
|
|
|
1,198 |
|
|
|
1,422
|
|
|
Additions
|
|
|
49
|
|
|
|
— |
|
|
|
49
|
|
|
Exchange difference
|
|
|
(16
|
)
|
|
|
(72 |
) |
|
|
(88
|
)
|
|
At December 31, 2024
|
|
|
257
|
|
|
|
1,126 |
|
|
|
1,383
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated Depreciation
|
|
|
|
|
|
|
|
|
|
|
|
|
|
At January 1, 2024
|
|
|
101
|
|
|
|
252 |
|
|
|
353
|
|
|
Charge for the year
|
|
|
68
|
|
|
|
247 |
|
|
|
315
|
|
|
Exchange difference
|
|
|
(8
|
)
|
|
|
(25 |
) |
|
|
(33
|
)
|
|
At December 31, 2024
|
|
|
161
|
|
|
|
474 |
|
|
|
635
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
Net Book Amount
|
|
|
|
|
|
|
|
|
|
|
|
|
|
At December 31, 2024
|
|
|
96
|
|
|
|
652 |
|
|
|
748
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
Cost
|
|
|
|
|
|
|
|
|
|
|
|
|
|
At January 1, 2025
|
|
|
257 |
|
|
|
1,126 |
|
|
|
1,383 |
|
|
Additions
|
|
|
121 |
|
|
|
— |
|
|
|
121 |
|
|
Exchange difference
|
|
|
31 |
|
|
|
148 |
|
|
|
179 |
|
|
At December 31, 2025
|
|
|
409 |
|
|
|
1,274 |
|
|
|
1,683 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated Depreciation
|
|
|
|
|
|
|
|
|
|
|
|
|
|
At January 1, 2025
|
|
|
161 |
|
|
|
474 |
|
|
|
635 |
|
|
Charge for the year
|
|
|
77 |
|
|
|
258 |
|
|
|
335 |
|
|
Exchange difference
|
|
|
21 |
|
|
|
72 |
|
|
|
93 |
|
|
At December 31, 2025
|
|
|
259 |
|
|
|
804 |
|
|
|
1,063 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
Net Book Amount
|
|
|
|
|
|
|
|
|
|
|
|
|
|
At December 31, 2025
|
|
|
150 |
|
|
|
470 |
|
|
|
620 |
|
Depreciation expense of $33
thousand (2024: $21 thousand, 2023: $35
thousand) has been charged in research and development expenses and $0.3 million (2024: $0.3 million, 2023: $0.3 million) in general and
administration expenses.
|