Property, Plant and Equipment

6 Months Ended

Dec. 31, 2025

Property, Plant and Equipment [Abstract]

5. Property, plant and equipment

	Unaudited December 31, 2025			Audited June 30, 2025
	AUD$			AUD$
LAND AND BUILDINGS
Freehold land
At cost		312,377			312,377
Total Land		312,377			312,377
Buildings
At cost		5,490,655			5,490,655
Accumulated depreciation		(1,361,038	)		(1,292,404	)
Total buildings		4,129,617			4,198,251
Total land and buildings		4,441,994			4,510,628
PLANT AND EQUIPMENT
Plant and equipment
At cost		14,519,485			14,496,288
Accumulated depreciation		(3,501,096	)		(3,398,758	)
Total plant and equipment		11,018,389			11,097,530
Motor vehicles
At cost		84,136			84,136
Accumulated depreciation		(67,226	)		(59,004	)
Total motor vehicles		16,910			25,132
Office equipment
At cost		62,294			62,294
Accumulated depreciation		(50,704	)		(49,276	)
Total office equipment		11,590			13,018
Total plant and equipment		11,046,890			11,135,680
Total property, plant and equipment		15,488,883			15,646,308

(a)	Movements in carrying amounts of property, plant and equipment

Movement in the carrying amounts for each class of property, plant and equipment for the six months ended December 31, 2025 and for the year ended June 30, 2025:

						Plant and			Motor			Office
	Land		Buildings			Equipment			Vehicles			Equipment			Total
	AUD$		AUD$			AUD$			AUD$			AUD$			AUD$
Six Months Ended December 31, 2025
Balance at June 30, 2025		312,377		4,198,251			11,097,530			25,132			13,018			15,646,308
Additions		-		-			23,197			-			-			23,197
Depreciation expense		-		(68,634	)		(102,338	)		(8,222	)		(1,428	)		(180,622	)
Balance at December 31, 2025		312,377		4,129,617			11,018,389			16,910			11,590			15,488,883

	Land		Buildings			Plant and Equipment			Motor Vehicles			Office Equipment			Total
	AUD$		AUD$			AUD$			AUD$			AUD$			AUD$
Year ended June 30, 2025
Balance at June 30, 2024		312,377		4,335,517			9,917,863			38,782			12,974			14,617,513
Additions		-		-			1,380,248			-			-			1,380,248
Reclassification		-		-			(2,555	)		-			2,555			-
Depreciation expense		-		(137,266	)		(198,026	)		(13,650	)		(2,511	)		(351,453	)
Balance at June 30, 2025		312,377		4,198,251			11,097,530			25,132			13,018			15,646,308