Page 309 - SAMRC Annual Report 2024-2025

FINANCIAL INFORMATION

ANNUAL FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
NOTES TO THE ANNUAL FINANCIAL STATEMENTS

(CONTINUED)

11. Intangible assets (continued)

Reconciliation of intangible assets – 31 March 2025
OPENING
BALANCE ADDITIONS DISPOSALS AMORTISATION TOTAL
R R R R R
Computer software 19,113,116 4,272,410 (4) (7,703,822) 15,681,700

Reconciliation of intangible assets – 31 March 2024
OPENING
BALANCE ADDITIONS DISPOSALS AMORTISATION TOTAL
R R R R R
Computer software 14,223,042 11,707,723 (1) (6,817,648) 19,113,116

There are no restrictions on the title of intangible assets.
12. Living Resources

31 MARCH 2025 31 MARCH 2024
ACCUMULATED ACCUMULATED
DEPRECIATION DEPRECIATION
AND AND
COST/ ACCUMULATED CARRYING COST/ ACCUMULATED CARRYING
VALUATION IMPAIRMENT VALUE VALUATION IMPAIRMENT VALUE
R R R R R R
Rhesus monkey 892,806 (273,395) 619,411 825,571 (300,211) 525,360
Vervet monkeys 943,332 (328,758) 614,574 848,479 (310,800) 537,679
Total 1,836,138 (602,153) 1,233,985 1,674,050 (611,011) 1,063,039

Reconciliation of living resources – 31 March 2025

OPENING DEPRE-
BALANCES ADDITIONS DISPOSALS CIATION TOTAL
R R R R R
Rhesus monkeys 525,360 152,535 (26,157) (32,327) 619,411
Vervet monkeys 537,679 128,424 (21,307) (30,222) 614,574
1,063,039 280,959 (47,464) (62,549) 1,233,985

Reconciliation of living resources – 31 March 2024
DISPOSALS DEPRE-
OPENING ADDITIONS BALANCE CIATION TOTAL
R R R R R
Rhesus monkeys 636,374 76,268 (155,743) (31,539) 525,360
Vervet monkeys 525,773 70,263 (29,988) (28,369) 537,679
1,162,147 146,531 (185,731) (59,908) 1,063,039
The last selling price per animal type was used to determine the fair value as there is not an active market for
these animals.

SAMRC ANNUAL REPOR T 2025-26 307