| 9. |
Property, plant and equipment |
Schedule
of property plant and equipment
| | |
Assets
under
construction | | |
Plant &
machinery | | |
Office and
other
equipment | | |
Right-of-use
assets | | |
Total | |
| | |
€’000 | | |
€’000 | | |
€’000 | | |
€’000 | | |
€’000 | |
| Cost | |
| | | |
| | | |
| | | |
| | | |
| | |
| At 1 January 2026 | |
| 412 | | |
| 1,502 | | |
| 26 | | |
| 661 | | |
| 2,601 | |
| Additions | |
| 154 | | |
| 17 | | |
| 3 | | |
| 64 | | |
| 238 | |
| Disposals | |
| - | | |
| - | | |
| - | | |
| (30 | ) | |
| (30 | ) |
| Transfers | |
| (464 | ) | |
| 464 | | |
| - | | |
| - | | |
| - | |
| Exchange differences | |
| 20 | | |
| 42 | | |
| 1 | | |
| 16 | | |
| 79 | |
| At 30 June 2026 | |
| 122 | | |
| 2,025 | | |
| 30 | | |
| 711 | | |
| 2,888 | |
| Depreciation | |
| | | |
| | | |
| | | |
| | | |
| | |
| At 1 January 2026 | |
| - | | |
| (1,145 | ) | |
| (3 | ) | |
| (220 | ) | |
| (1,368 | ) |
| Charge for the period | |
| - | | |
| (14 | ) | |
| (3 | ) | |
| (91 | ) | |
| (108 | ) |
| Disposals | |
| - | | |
| - | | |
| - | | |
| 30 | | |
| 30 | |
| Exchange differences | |
| - | | |
| (32 | ) | |
| - | | |
| (7 | ) | |
| (39 | ) |
| At 30 June 2026 | |
| - | | |
| (1,191 | ) | |
| (6 | ) | |
| (288 | ) | |
| (1,485 | ) |
| Net book value | |
| | | |
| | | |
| | | |
| | | |
| | |
| At 1 January 2026 | |
| 412 | | |
| 357 | | |
| 23 | | |
| 441 | | |
| 1,233 | |
| At 30 June 2026 | |
| 122 | | |
| 834 | | |
| 24 | | |
| 423 | | |
| 1,403 | |
Additions
comprise €158k at Al Shola Gas, principally LPG distribution equipment and vehicles held under leases, and €79k of construction
costs at BioSteam. On the commencement of operations of BioSteam’s biomass steam project in May 2026, assets under construction
of €464k were transferred to plant and machinery. Depreciation expense was €108k for the six months ended 30 June 2026 (2025:
€85k).
|