Page 325 - SAMRC AnnualReport 2025-26

F I NAN C IAL I N F O R MA T I O N

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

10. Property, plant and equipment (continued)

Reconciliation of Work-in-Progress 31 March 2025
INCLUDED WITHIN
BUILDINGS TOTAL
R R

Opening balance 4,648,683 4,648,683
Additions/capital expenditure 14,169,511 14,169,511
Transferred to expense (16,150) (16,150)
Transferred to completed items (15,210,073) (15,210,073)
3,591,971 3,591,971

Expenditure incurred to repair and maintain property, plant and equipment

31 MARCH 31 MARCH
2026 2025
R R
Expenditure incurred to repair and maintain property, plant and
equipment included in Statement of Financial Performance
Contracted services 24,311,632 20,103,901
11. Intangible assets

31 MARCH 2026 31 MARCH 2025
ACCUMULATED ACCUMULATED
AMORTISATION AMORTISATION
AND AND
COST/ ACCUMULATED CARRYING COST/ ACCUMULATED CARRYING
VALUATION IMPAIRMENT VALUE VALUATION IMPAIRMENT VALUE
R R R R R R
Computer software 37,528,785 (25,910,532) 11,618,253 37,783,286 (22,101,586) 15,681,700

Reconciliation of intangible assets – 31 March 2026
OPENING
BALANCE ADDITIONS DISPOSALS AMORTISATION TOTAL
R R R R R
Computer software 15,681,700 3,641,016 (762,504) (6,941,959) 11,618,253

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

There are no restrictions on the title of intangible assets.

SA M R C A N N U A L R EP O R T 2 0 2 5 / 2 0 2 6 323