| Property, plant and equipment |
| 14. | Property,
plant and equipment |
Schedule of property, plant and equipment
| | |
Assets under
construction | | |
Plant &
Machinery | | |
Office and
other
equipment | | |
Right of
use assets | | |
Total | |
| 2025 | |
€’000 | | |
€’000 | | |
€’000 | | |
€’000 | | |
€’000 | |
| At January 1, 2025 | |
| 0 | | |
| 1,250 | | |
| 8 | | |
| 468 | | |
| 1,726 | |
| Addition/Revaluation | |
| 412 | | |
| 254 | | |
| 20 | | |
| 365 | | |
| 1,051 | |
| Disposal | |
| - | | |
| - | | |
| (3 | ) | |
| (213 | ) | |
| (216 | ) |
| At December 31, 2025 | |
| 412 | | |
| 1,504 | | |
| 26 | | |
| 620 | | |
| 2,561 | |
| | |
| | | |
| | | |
| | | |
| | | |
| | |
| Depreciation | |
| | | |
| | | |
| | | |
| | | |
| | |
| At January 1, 2025 | |
| - | | |
| (1,209 | ) | |
| (3 | ) | |
| (207 | ) | |
| (1,419 | ) |
| Charge for period | |
| - | | |
| (31 | ) | |
| (2 | ) | |
| (127 | ) | |
| (160 | ) |
| Disposal/Revaluation | |
| - | | |
| 94 | | |
| 1 | | |
| 156 | | |
| 251 | |
| At December 31, 2025 | |
| - | | |
| (1,146 | ) | |
| (4 | ) | |
| (178 | ) | |
| (1,328 | ) |
| | |
| | | |
| | | |
| | | |
| | | |
| | |
| Net book values | |
| | | |
| | | |
| | | |
| | | |
| | |
| At January 1, 2025 | |
| - | | |
| 41 | | |
| 5 | | |
| 261 | | |
| 307 | |
| At December 31, 2025 | |
| 412 | | |
| 358 | | |
| 22 | | |
| 442 | | |
| 1,233 | |
| | |
Assets under
construction | | |
Plant and
machinery | | |
Office and
other
equipment | | |
Right of
use assets | | |
Total | |
| 2024 | |
€’000 | | |
€’000 | | |
€’000 | | |
€’000 | | |
€’000 | |
| Cost | |
| | | |
| | | |
| | | |
| | | |
| | |
| At January 1, 2024 | |
| 14,726 | | |
| 5,846 | | |
| 422 | | |
| 11,984 | | |
| 32,978 | |
| Revaluation | |
| - | | |
| | | |
| | | |
| 455 | | |
| 455 | |
| Additions during the year | |
| - | | |
| 1,260 | | |
| 6 | | |
| 284 | | |
| 1,550 | |
| Disposal | |
| - | | |
| - | | |
| - | | |
| (28 | ) | |
| (28 | ) |
| Transfer to inventory | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | |
| Derecognition on deconsolidation | |
| (14,726 | ) | |
| (5,856 | ) | |
| (420 | ) | |
| (12,227 | ) | |
| (33,229 | ) |
| At December 31, 2024 | |
| - | | |
| 1,250 | | |
| 8 | | |
| 468 | | |
| 1,726 | |
| | |
| | | |
| | | |
| | | |
| | | |
| | |
| Depreciation | |
| | | |
| | | |
| | | |
| | | |
| | |
| At January 1, 2024 | |
| (3,317 | ) | |
| (2,985 | ) | |
| (185 | ) | |
| (1,715 | ) | |
| (8,202 | ) |
| Depreciation at Beginning | |
| (3,317 | ) | |
| (2,985 | ) | |
| (185 | ) | |
| (1,715 | ) | |
| (8,202 | ) |
| Charge for year | |
| - | | |
| (1,887 | ) | |
| (96 | ) | |
| (919 | ) | |
| (2,902 | ) |
| Impairment charge | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | |
| Derecognition on deconsolidation | |
| 3,317 | | |
| 3,663 | | |
| 278 | | |
| 2,427 | | |
| 9,685 | |
| At December 31, 2024 | |
| - | | |
| (1,209 | ) | |
| (3 | ) | |
| (207 | ) | |
| (1,419 | ) |
| Depreciation at Ending | |
| - | | |
| (1,209 | ) | |
| (3 | ) | |
| (207 | ) | |
| (1,419 | ) |
| | |
| | | |
| | | |
| | | |
| | | |
| | |
| Net book values | |
| | | |
| | | |
| | | |
| | | |
| | |
| At January 1, 2024 | |
| 11,409 | | |
| 2,861 | | |
| 237 | | |
| 10,269 | | |
| 24,776 | |
| Net book values, Beginning | |
| 11,409 | | |
| 2,861 | | |
| 237 | | |
| 10,269 | | |
| 24,776 | |
| At December 31, 2024 | |
| - | | |
| 41 | | |
| 5 | | |
| 261 | | |
| 307 | |
| Net book values, Ending | |
| - | | |
| 41 | | |
| 5 | | |
| 261 | | |
| 307 | |
|