Note 11 - Property, Plant and Equipment

12 Months Ended

Jun. 30, 2020

Statement Line Items [Line Items]

Disclosure of property, plant and equipment [text block]

1

1

.          Property, plant and equipment

(US dollars in thousands)	Computer Equipment			Motor Vehicles			Plant & Equipment			F ixtures & Fittings			Right-of-Use Assets			Total
Cost
At March 31, 201 8		642			1,997			1,520			174			-			4,333
Foreign exchange		(46	)		(148	)		(112	)		(13	)		-			(319	)
Additions		73			55			205			15			-			348
Disposals		(126	)		(275	)		(584	)		-			-			(985	)
At March 31, 201 9		543			1,629			1,029			176			-			3,377
Change in accounting policy (Note 2.16)		-			(371	)		-			-			2,152			1,781
Restated at April 1, 2019		543			1,258			1,029			176			2,152			5,158
Foreign exchange		(5	)		(13	)		(11	)		(2	)		(20	)		(51	)
Additions		7			45			222			16			110			400
Disposals		-			(8	)		-			-			-			(8	)
At June 3 0 , 2019		545			1,282			1,240			190			2,242			5,499
Foreign exchange		(11	)		(26	)		(26	)		(4	)		(46	)		(113	)
Additions		36			359			189			9			570			1,163
Disposals		(94	)		(252	)		(171	)		-			(483	)		(1,000	)
At June 30, 2020		476			1,363			1,232			195			2,283			5,549

Depreciation	Computer Equipment			Motor Vehicles			Plant & Equipment			Fixtures & Fittings			Right-of-use Assets			Total
At March 31, 201 8		422			1,173			761			62			-			2,418
Foreign exchange		(34	)		(93	)		(59	)		(5	)		-			(191	)
Charge for the year		89			222			106			12			-			430
Disposals		(97	)		(223	)		(165	)		-			-			(486	)
At March 31, 2019		380			1,079			645			68			-			2,172
Change in accounting policy (Note 2.16)		-			(123	)		-			-			318			195
Restated at April 1, 2019		380			956			645			68			318			2,367
Foreign exchange		(3	)		(12	)		(7	)		-			(3	)		(25	)
Charge for the period		27			1			17			6			163			214
Disposals		-			(8	)		-			-			-			(8	)
At June 3 0 , 2019		404			937			655			74			478			2,548
Foreign exchange		(7	)		(15	)		(11	)		(1	)		(3	)		(37	)
Charge for the period		55			171			107			13			552			898
Disposals		(79	)		(257	)		(4	)		-			(16	)		(346	)
At June 30, 2020		373			836			747			86			1,021			3,063

Net book value	Computer Equipment		Motor Vehicles		Plant & Equipment		Fixtures & Fittings		Right-of-use Assets		Total
At March 31, 2018		220		824		759		112		-		1,915
At March 31, 2019		163		550		383		108		-		1,205
At June 30, 2019		141		344		585		116		1,764		2,951
At June 30, 2020		103		527		485		109		1,262		2,486