Property, plant and equipment

6 Months Ended

12 Months Ended

Dec. 31, 2023

Jun. 30, 2023

Disclosure of detailed information about property, plant and equipment [abstract]

11. Property, plant and equipment

Property, plant and equipment increased slightly at $3.8 million as at December 31, 2023, versus $3.7m at December 31, 2022, including $0.3 million additions and $0.3 million depreciation.

13. Property, plant and equipment

(US dollars in thousands)	Computer Equipment			Motor Vehicles			Plant & Equipment			Fixtures & Fittings			Right-of-Use Assets			Total
Cost
At June 30, 2020		476			1,363			1,232			195			2,283			5,549
Foreign exchange		41			145			26			18			196			426
Additions		125			230			395			6			182			938
Acquisition		-			4			114			-			88			206
Disposals		(80	)		(174	)		(156	)		(97	)		(58	)		(565	)
At June 30, 2021		562			1,568			1,611			122			2,691			6,554
Foreign exchange		(41	)		(154	)		(146	)		(10	)		(214	)		(565	)
Additions		28			184			343			209			2,470			3,234
Disposals		-			(150	)		(48	)		-			(53	)		(251	)
Reclass to assets held for sale		(231	)		(1,015	)		(320	)		(74	)		(1,295	)		(2,935	)
At June 30, 2022		318			433			1,440			247			3,599			6,037
Reclassifications/corrections		-			-			-			-			(707	)		(707	)
Foreign exchange		(10	)		(23	)		(32	)		(9	)		(43	)		(117	)
Additions		36			92			558			10			239			935
Disposals		(37	)		(39	)		(250	)		-			(54	)		(380	)
At June 30, 2023		307			463			1,716			248			3,034			5,768

(US dollars in thousands)	Computer Equipment			Motor Vehicles			Plant & Equipment			Fixtures & Fittings			Right-of-Use Assets			Total
Depreciation
At June 30, 2020		373			836			747			86			1,021			3,063
Foreign exchange		31			85			70			8			77			271
Charge for the year		66			206			167			8			642			1,089
Disposals		(71	)		(157	)		(112	)		(46	)		(58	)		(444	)
At June 30, 2021		399			970			872			56			1,682			3,979
Foreign exchange		(33	)		(95	)		(93	)		(6	)		(167	)		(394	)
Charge for the year (including discontinued operations)		69			186			179			22			752			1,208
Disposals		-			(131	)		(9	)		-			(53	)		(193	)
Reclass to assets held for sale		(197	)		(719	)		(232	)		(43	)		(1,115	)		(2,306	)
At June 30, 2022		238			211			717			29			1,099			2,294
Reclassifications/corrections		-			-			-			-			(685	)		(685	)
Foreign exchange		(5	)		(10	)		(18	)		(1	)		(29	)		(63	)
Charge for the year		48			90			179			22			411			750
Disposals		(26	)		(28	)		(171	)		-			(45	)		(270	)
At June 30, 2023		255			263			707			50			751			2,026

The non-solar segment of Kenshaw Solar Pty Ltd was sold on July 1, 2022 and was reported in the prior period as a discontinued operation. Revenues relating to the discontinued operation in the year ended June 30, 2022 amounted to $15.2 million ( June 30, 2021: $15.2 million). The total expenses in the year ended June 30, 2022 amounted to $14.4 million ( June 30, 2021: $17.6 million).