Page 324 - SAMRC AnnualReport 2025-26

ANNUAL FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
NOTES TO THE ANNUAL FINANCIAL STATEMENTS
(CONTINUED)

10. Property, plant and equipment (continued)

Carrying value of impaired assets:
IMPAIRED ASSETS 31 MARCH 2026 R
Property, plant and equipment – Laboratory equipment 5,503,036
Property, plant and equipment – Computer equipment 512,183
Property, plant and equipment – Furniture and office equipment 641,567
Property, plant and equipment – Buildings 663,774
Property, plant and equipment – Vehicles 928,509
8,249,069

IMPAIRED ASSETS 31 MARCH 2025 R
Property, plant and equipment – Laboratory equipment 5,033,147
Property, plant and equipment – Computer equipment 484,334
Property, plant and equipment – Furniture and office equipment 616,857
Property, plant and equipment – Buildings 564,543
Property, plant and equipment – Vehicles 1,777,469
8,476,350
During the period under review various intra-mural units and platforms identified items of property, plant and
equipment that would be used for future research projects and have been impaired. The items are stored at a
research site or at the unit/platform.
All items of property, plant and equipment are owned by the entity.

There are no restrictions on the title of Property, plant and equipment.

Property, plant and equipment in the process of being constructed or
developed
Cumulative expenditure recognised in the carrying value of property, plant and equipment

31 MARCH 31 MARCH
2026 2025
R R
Buildings 569,231 3,591,971

Reconciliation of Work-in-Progress 31 March 2026
INCLUDED WITHIN
BUILDINGS TOTAL
R R
Opening balance 3,591,971 3,591,971
Additions/capital expenditure 3,950,232 3,950,232
Transferred to completed items (6,972,972) (6,972,972)

569,231 569,231

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