Group Company Note 2025 2024 2025 2024 $’000 $’000 $’000 $’000 Non-current assets Property, plant and equipment 4 5,520,539 4,679,867 22,010 30,577 Investment properties 5 6,592,985 6,695,641 33,436 34,011 Investments in: – subsidiaries 7 – – 1,950,609 1,950,609 – associates 8 1,256,041 1,305,234 – – – joint ventures 9 946,936 1,162,454 37,360 37,360 Financial assets 10 792,104 780,095 472,986 418,070 Derivative financial assets 11 13,998 8,539 13,822 8,539 Other non-current assets 12 847,427 1,003,453 8,406,708 8,660,230 15,970,030 15,635,283 10,936,931 11,139,396 Current assets Development properties 13 7,144,342 4,850,519 161,687 161,687 Contract costs 14 39,324 48,747 – – Contract assets 15 373,905 319,815 – – Consumable stocks 7,764 8,793 – – Financial assets 10 4,713 4,795 90 93 Derivative financial assets 11 8,260 18,070 8,260 16,615 Trade and other receivables 16 1,264,739 1,613,393 8,177,465 7,330,899 Cash and cash equivalents 18 2,059,919 3,001,384 428,262 544,785 10,902,966 9,865,516 8,775,764 8,054,079 Assets held for sale 6 176,063 106,088 – – 11,079,029 9,971,604 8,775,764 8,054,079 Total assets 27,049,059 25,606,887 19,712,695 19,193,475 The accompanying notes form an integral part of these financial statements. STATEMENTS OF FINANCIAL POSITION As at 31 December 2025 112 | CITY DEVELOPMENTS LIMITED
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