31
In 2023, deprecia on of right-of-use assets of $90,200 (2022: $602,000) and a foreign exchange gain or loss of $2,499 (2022:
loss $2,000) was charged to the income statement.
There were no addi ons to right-of-use assets during 2023 (2022: nil). Further details are provided in note 40.
In 2023, interest expenses (included in finance cost) of $2,000 (2022: $10,000) and a foreign exchange gain or loss of $2,000
(2022: loss $1,000) were included in the income statement.
28. Inventories
Inventories recognised as an expense during the year ended 31 December 2023 amounted to $181,000 (2022: $383,000).
29. Trade and other receivables
2023
$000
2022
$000
Right-of-use assets
Buildings - 85
2023
$000
2022
$000
Finished goods 139 90
2023
$000
2022
$000
Lease liabili es
Current - 71
- 71
2023
$000
2022
$000
Trade receivables 36,955 15,993
Other receivables 3,592 4,157
Corpora on tax debtor - 402
Prepayments 650 845
Contract assets 15,964 8,075
57,161 29,472
27. Leases
The balance sheet shows the following amounts rela ng to leases:
ITF Annual Report and Financial Statements 2023