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v3.25.3

Property, plant and equipment (Tables) | 12 Months Ended
--- | ---
Jun. 30, 2025
Notes and other explanatory information [abstract] |
Schedule of Property Plant and Equipment | Schedule of Property Plant and Equipment
|  | 2025 |  |  | 2024 |  |  | 2023 |
|  | AUD$ |  |  | AUD$ |  |  | AUD$ |
LAND AND BUILDINGS |  |  |  |  |  |  |  |  |  |  |  |
At cost |  |  | 312,377 |  |  |  | 312,377 |  |  |  | 312,377 |
Total Land |  |  | 312,377 |  |  |  | 312,377 |  |  |  | 312,377 |
Buildings |  |  |  |  |  |  |  |  |  |  |  |
At cost |  |  | 5,490,655 |  |  |  | 5,490,655 |  |  |  | 5,490,655 |
Accumulated depreciation |  |  | (1,292,404 | ) |  |  | (1,155,138 | ) |  |  | (1,017,872 | )
Total buildings |  |  | 4,198,251 |  |  |  | 4,335,517 |  |  |  | 4,472,783 |
Total land and buildings |  |  | 4,510,628 |  |  |  | 4,647,894 |  |  |  | 4,785,160 |
PLANT AND EQUIPMENT |  |  |  |  |  |  |  |  |  |  |  |
Plant and equipment |  |  |  |  |  |  |  |  |  |  |  |
At cost |  |  | 14,496,288 |  |  |  | 13,118,595 |  |  |  | 8,731,976 |
Accumulated depreciation |  |  | (3,398,758 | ) |  |  | (3,200,732 | ) |  |  | (2,988,963 | )
Total plant and equipment |  |  | 11,097,530 |  |  |  | 9,917,863 |  |  |  | 5,743,013 |
Motor vehicles |  |  |  |  |  |  |  |  |  |  |  |
At cost |  |  | 84,136 |  |  |  | 84,136 |  |  |  | 45,845 |
Accumulated depreciation |  |  | (59,004 | ) |  |  | (45,354 | ) |  |  | (45,845 | )
Total motor vehicles |  |  | 25,132 |  |  |  | 38,782 |  |  |  | - |
Office equipment |  |  |  |  |  |  |  |  |  |  |  |
At cost |  |  | 62,294 |  |  |  | 58,890 |  |  |  | 52,211 |
Accumulated depreciation |  |  | (49,276 | ) |  |  | (45,916 | ) |  |  | (37,792 | )
Total office equipment |  |  | 13,018 |  |  |  | 12,974 |  |  |  | 14,419 |
Total plant and equipment |  |  | 11,135,680 |  |  |  | 9,969,619 |  |  |  | 5,757,432 |
Total property, plant and equipment |  |  | 15,646,308 |  |  |  | 14,617,513 |  |  |  | 10,542,592 |
Schedule of Detailed Information About Property Plant And Equipment | Movement in the carrying amounts for each class of property, plant and equipment between the beginning and the end of the current financial year: Schedule of Detailed Information About Property Plant And Equipment
|  |  |  |  |  |  |  | Plant and |  |  | Motor |  |  | Office |  |  |  |
|  | Land |  |  | Buildings |  |  | Equipment |  |  | Vehicles |  |  | Equipment |  |  | Total |
|  | AUD$ |  |  | AUD$ |  |  | AUD$ |  |  | AUD$ |  |  | AUD$ |  |  | AUD$ |
Year ended 30 June 2025 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at the beginning of the year |  |  | 312,377 |  |  |  | 4,335,517 |  |  |  | 9,917,863 |  |  |  | 38,782 |  |  |  | 12,974 |  |  |  | 14,617,513 |
Additions |  |  | - |  |  |  | - |  |  |  | 1,380,248 |  |  |  | - |  |  |  | - |  |  |  | 1,380,248 |
Reclassification |  |  | - |  |  |  | - |  |  |  | (2,555 | ) |  |  | - |  |  |  | 2,555 |  |  |  | - |
Depreciation expense |  |  | - |  |  |  | (137,266 | ) |  |  | (198,026 | ) |  |  | (13,650 | ) |  |  | (2,511 | ) |  |  | (351,453 | )
Balance at the end of the year |  |  | 312,377 |  |  |  | 4,198,251 |  |  |  | 11,097,530 |  |  |  | 25,132 |  |  |  | 13,018 |  |  |  | 15,646,308 |
|  | Land |  |  | Buildings |  |  | Plant and Equipment |  |  | Motor Vehicles |  |  | Office Equipment |  |  | Total |
|  | AUD$ |  |  | AUD$ |  |  | AUD$ |  |  | AUD$ |  |  | AUD$ |  |  | AUD$ |
Year ended 30 June 2024 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at the beginning of the year |  |  | 312,377 |  |  |  | 4,472,783 |  |  |  | 5,743,013 |  |  |  | - |  |  |  | 14,419 |  |  |  | 10,542,592 |
Additions |  |  | - |  |  |  | - |  |  |  | 4,432,465 |  |  |  | 38,291 |  |  |  | 6,679 |  |  |  | 4,477,435 |
Reclassification |  |  | - |  |  |  | - |  |  |  | (8,094 | ) |  |  | 9,840 |  |  |  | (1,746 | ) |  |  | - |
Depreciation expense |  |  | - |  |  |  | (137,266 | ) |  |  | (249,521 | ) |  |  | (9,349 | ) |  |  | (6,378 | ) |  |  | (402,514 | )
Balance at the end of the year |  |  | 312,377 |  |  |  | 4,335,517 |  |  |  | 9,917,863 |  |  |  | 38,782 |  |  |  | 12,974 |  |  |  | 14,617,513 |
|  | Land |  |  | Buildings |  |  | Plant and Equipment |  |  | Motor Vehicles |  |  | Office Equipment |  |  | Total |
|  | AUD$ |  |  | AUD$ |  |  | AUD$ |  |  | AUD$ |  |  | AUD$ |  |  | AUD$ |
Year ended 30 June 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at the beginning of the year |  |  | 312,377 |  |  |  | 4,843,125 |  |  |  | 2,719,144 |  |  |  | 8,431 |  |  |  | 19,731 |  |  |  | 7,902,448 |
Additions |  |  | - |  |  |  | - |  |  |  | 3,109,422 |  |  |  | - |  |  |  | 6,569 |  |  |  | 3,115,991 |
Reclassification |  |  | - |  |  |  | (233,076 | ) |  |  | 228,086 |  |  |  | 5,359 |  |  |  | (369 | ) |  |  | - |
Depreciation expense |  |  | - |  |  |  | (137,266 | ) |  |  | (313,639 | ) |  |  | (13,790 | ) |  |  | (11,152 | ) |  |  | (475,847 | )
Balance at the end of the year |  |  | 312,377 |  |  |  | 4,472,783 |  |  |  | 5,743,013 |  |  |  | - |  |  |  | 14,419 |  |  |  | 10,542,592 |

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