11. PROPERTY, PLANT AND EQUIPMENT (CONTINUED) Buildings on leasehold land Machinery and equipment Motor vehicles Computer equipment, furniture and fixtures Construction in progress Total $ $ $ $ $ $ Company Cost: At 1 January 2024 346,228 81,625 1,547,272 2,483,966 77,435 4,536,526 Additions – 96,550 240,472 20,470 2,304,823 2,662,315 Disposals/written off – (2,115) (188,323) (618,900) – (809,338) At 31 December 2024 346,228 176,060 1,599,421 1,885,536 2,382,258 6,389,503 Additions – 2,570 750 44,531 13,516,329 13,564,180 Disposals/written off – – – (12,235) – (12,235) At 31 December 2025 346,228 178,630 1,600,171 1,917,832 15,898,587 19,941,448 Accumulated depreciation: At 1 January 2024 126,124 43,665 858,402 2,351,333 – 3,379,524 Depreciation for the year 11,541 25,530 205,415 51,090 – 293,576 Disposals/written off – (2,115) (188,323) (618,900) – (809,338) At 31 December 2024 137,665 67,080 875,494 1,783,523 – 2,863,762 Depreciation for the year 11,541 32,920 216,675 58,658 – 319,794 Disposals/written off – – – (12,235) – (12,235) At 31 December 2025 149,206 100,000 1,092,169 1,829,946 – 3,171,321 Carrying value: At 1 January 2024 220,104 37,960 688,870 132,633 77,435 1,157,002 At 31 December 2024 208,563 108,980 723,927 102,013 2,382,258 3,525,741 At 31 December 2025 197,022 78,630 508,002 87,886 15,898,587 16,770,127 The useful lives of Group and Company’s property, plant and equipment are as follows: Freehold buildings – 50 years Buildings on leasehold land – 20 to 30 years Machinery and equipment – 5 to 12 years Motor vehicles – 3 to 5 years Computer equipment, furniture and fixtures – 3 to 5 years Freehold land and construction in progress are not depreciated. MEGACHEM LIMITED ANNUAL REPORT 2025 140 NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2025
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