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Property, plant and equipment

12 Months Ended

Jun. 30, 2025

7 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

(a)	Movements in carrying amounts of 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:

						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