| Summary of property and equipment |
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2021 |
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2020 |
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Accumulated |
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Carrying |
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Accumulated |
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Carrying |
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Cost |
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Depreciation |
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Value |
|
Cost |
|
Depreciation |
|
Value |
Land |
|
$ |
1,486,718 |
|
$ |
— |
|
$ |
1,486,718 |
|
$ |
1,486,718 |
|
$ |
— |
|
$ |
1,486,718 |
Buildings |
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|
4,401,241 |
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|
(989,085) |
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3,412,156 |
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4,625,408 |
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(674,781) |
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3,950,627 |
Leasehold property |
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4,261,623 |
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(2,770,810) |
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|
1,490,813 |
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|
4,251,845 |
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(2,596,718) |
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|
1,655,127 |
Plant and machinery |
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136,692 |
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(87,050) |
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49,642 |
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164,137 |
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(79,453) |
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|
84,684 |
Furniture and fixtures |
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537,964 |
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(330,476) |
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|
207,488 |
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466,277 |
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(276,904) |
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|
189,373 |
Motor vehicles |
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320,103 |
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(281,587) |
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38,516 |
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341,906 |
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(248,580) |
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|
93,326 |
Office equipment |
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|
26,287 |
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(19,528) |
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|
6,759 |
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|
23,599 |
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(13,164) |
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|
10,435 |
IT equipment |
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|
113,790 |
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(88,274) |
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|
25,516 |
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|
113,790 |
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(80,800) |
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|
32,990 |
Computer Software |
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|
4,456 |
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(4,456) |
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— |
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|
4,456 |
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(4,456) |
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— |
Spa equipment, curtains, crockery, glassware and linen |
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|
255,434 |
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(196,926) |
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|
58,508 |
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|
255,434 |
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(161,724) |
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|
93,710 |
|
|
$ |
11,554,308 |
|
$ |
(4,768,192) |
|
$ |
6,776,116 |
|
$ |
11,733,570 |
|
$ |
(4,136,580) |
|
$ |
7,596,990 |
|
| Summary of reconciliation of property and equipment |
Reconciliation of property and equipment — 2021
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Opening |
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Closing |
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Balance |
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Additions |
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Disposals |
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Translation |
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Reclass |
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Depreciation |
|
Balance |
Land |
|
|
1,486,718 |
|
|
— |
|
|
— |
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|
|
|
|
|
|
|
— |
|
|
1,486,718 |
Buildings |
|
|
3,950,627 |
|
|
|
|
|
— |
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(215,291) |
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|
|
|
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(323,180) |
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|
3,412,156 |
Leasehold Property |
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|
1,655,129 |
|
|
|
|
|
— |
|
|
9,777 |
|
|
— |
|
|
(174,093) |
|
|
1,490,813 |
Plant & Machinery |
|
|
84,685 |
|
|
9,981 |
|
|
— |
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(37,427) |
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|
|
|
|
(7,597) |
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|
49,642 |
Furniture and Fixtures |
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|
189,372 |
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|
65,128 |
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— |
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6,558 |
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|
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(53,570) |
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|
207,488 |
Motor Vehicles |
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|
93,325 |
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— |
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|
— |
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(21,803) |
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|
|
|
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(33,006) |
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|
38,516 |
Office Equipment |
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|
10,435 |
|
|
2,688 |
|
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— |
|
|
— |
|
|
|
|
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(6,364) |
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|
6,759 |
IT Equipment |
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32,989 |
|
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— |
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— |
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— |
|
|
|
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(7,473) |
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|
25,516 |
Spa Equipment, curtains, crockery, glassware and linen |
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|
93,710 |
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— |
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|
— |
|
|
|
|
|
|
|
|
(35,202) |
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|
58,508 |
|
|
$ |
7,596,990 |
|
$ |
77,797 |
|
$ |
— |
|
$ |
(258,186) |
|
$ |
— |
|
$ |
(640,485) |
|
$ |
6,776,116 |
Reconciliation of property and equipment — 2020
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|
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|
|
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|
|
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|
|
|
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|
|
|
|
|
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Opening |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Closing |
|
|
Balance |
|
Additions |
|
Disposals |
|
Translation |
|
Reclass |
|
Depreciation |
|
Balance |
Land |
|
|
1,486,718 |
|
|
— |
|
|
— |
|
|
|
|
|
|
|
|
— |
|
|
1,486,718 |
Buildings |
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|
3,430,545 |
|
|
490,961 |
|
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— |
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|
359,867 |
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(330,746) |
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|
3,950,627 |
Leasehold Property |
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1,018,894 |
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|
54,250 |
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— |
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(1,579) |
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|
825,307 |
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(241,743) |
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1,655,129 |
Plant & Machinery |
|
|
95,919 |
|
|
— |
|
|
— |
|
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(3,291) |
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|
|
|
|
(7,944) |
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|
84,684 |
Furniture and Fixtures |
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|
231,452 |
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|
39,739 |
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(24,033) |
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|
|
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(57,785) |
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|
189,373 |
Motor Vehicles |
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|
135,850 |
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— |
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|
— |
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(13,734) |
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|
|
|
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(28,336) |
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|
93,780 |
Office Equipment |
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|
12,791 |
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|
3,893 |
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(1,203) |
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|
(2,751) |
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|
|
|
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(2,295) |
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|
10,435 |
IT Equipment |
|
|
42,440 |
|
|
— |
|
|
— |
|
|
(341) |
|
|
|
|
|
(9,564) |
|
|
32,535 |
Construction in progress |
|
|
825,307 |
|
|
— |
|
|
— |
|
|
|
|
|
(825,307) |
|
|
— |
|
|
— |
Spa Equipment, curtains, crockery, glassware and linen |
|
|
119,496 |
|
|
— |
|
|
— |
|
|
(1,661) |
|
|
|
|
|
(24,126) |
|
|
93,709 |
|
|
$ |
7,399,412 |
|
$ |
588,843 |
|
$ |
(25,236) |
|
$ |
336,510 |
|
$ |
— |
|
$ |
(702,539) |
|
$ |
7,596,990 |
|