ANNUAL REPORT 2015
69
Notes to the Combined
Financial Statements
As at 30 September 2015
13
PROPERTY, PLANT AND EQUIPMENT
Audio, visual
and office
equipment
Kitchen
equipment
and utensils
Furniture
and
fittings
Renovation
Leasehold
industrial
buildings
Motor
vehicles
Total
$
$
$
$
$
$
$
Group
Cost:
At 1 October 2013
2,447,060 2,680,934 3,252,278 8,807,819 4,941,144 1,081,553 23,210,788
Additions
558,038
748,078 395,455 1,709,444
–
268,279 3,679,294
Disposal
–
–
–
–
–
(97,814)
(97,814)
Exchange difference
147
1,644
96
4,831
–
–
6,718
At 30 September 2014
3,005,245 3,430,656 3,647,829 10,522,094 4,941,144 1,252,018 26,798,986
Additions
377,469 1,707,678
331,089 2,706,502
–
328,116 5,450,854
Disposal
(2,415)
(99,961)
–
(6,300)
–
(93,268)
(201,944)
Write back of
reinstatement costs
–
–
–
(483,850)
–
–
(483,850)
Exchange difference
8,954
48,403
4,316 119,376
–
–
181,049
At 30 September 2015
3,389,253 5,086,776 3,983,234 12,857,822 4,941,144 1,486,866 31,745,095
Accumulated depreciation:
At 1 October 2013
1,644,678 1,667,036 2,152,930 5,522,109
462,506
338,082 11,787,341
Depreciation for the year
464,667
364,037
548,629 1,523,668
104,652
121,535 3,127,188
Disposal
–
–
–
–
–
(84,756)
(84,756)
Exchange difference
299
1,240
113
1,903
–
–
3,555
At 30 September 2014
2,109,644 2,032,313 2,701,672 7,047,680
567,158 374,861 14,833,328
Depreciation for the year
532,032
531,905
515,315 1,639,735
104,651
131,638 3,455,276
Disposal
(287)
(61,010)
–
(6,300)
–
(83,164)
(150,761)
Write back of
reinstatement costs
–
–
–
(409,896)
–
–
(409,896)
Exchange difference
3,051
12,266
1,141
20,071
–
–
36,529
At 30 September 2015
2,644,440 2,515,474 3,218,128 8,291,290 671,809 423,335 17,764,476
Carrying amount:
At 30 September 2015
744,813 2,571,302 765,106 4,566,532 4,269,335 1,063,531 13,980,619
At 30 September 2014
895,601 1,398,343 946,157 3,474,414 4,373,986 877,157 11,965,658
The cost of fully depreciated assets still in use for the Group amounted to $12,123,384 (2014 : $8,325,905).
At the end of the financial year, the Group has plant and equipment with carrying amount of $298,707 (2014 : $657,802) under finance
leases (Note 17).
Leasehold property amounting to $2,108,572 (2014 : $2,160,000) owned by the Group is mortgaged to secure a loan facility (Note 18).
