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Land Sh."000" Equipment Sh."000" Total Sh."000" Cost Balance as at 1 January 2021 320,000 240,000 560,000 Additions - 32,000 32,000 Revaluation 48,000 - 48,000 Disposals (12,000) (12,000) Balance as at 31 December 2021 368,000 260,000 628,000 Accumulated depreciation Balance as at 1 January 2021 - 144,000 144,000 Charge for the year - 54,400 54,400 Disposals - (10,000) (10,000) Balance as at 31 December 2021 - 188,400 188,400 Net book value as at 31 December 2021 368,000 71,600 439,600

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