IE-Annual-Report-&-Review-2024

Financial Statements 9. Intangible assets Computer software Cost: € At 1 January 2024 175,552 Additions - At 31 December 2024 175,552 Amortisation: At 1 January 2024 140,441 Charge for the year 35,111 At 31 December 2024 175,552 Net book values At 31 December 2024 - At 1 January 2024 35,111 Amortisation of intangible fixed assets is included in administrative expenses. The accounting policy for the amortisation of intangible assets is outlined in Note 2.4. 10. Tangible assets Leasehold Improvements Computer Equipment Fixtures and Fittings Company Vehicles Total € € € € € Cost: At 1 January 2024 309,400 1,163,610 105,151 49,394 1,627,555 Additions - 15,872 399 57,613 73,884 Write-out of retired assets (53,355) (591,930) (6,975) (49,394) (701,654) At 31 December 2024 256,045 587,552 98,575 57,613 999,785 Depreciation: At 1 January 2024 111,131 991,935 53,597 39,516 1,196,179 Charge for the year 24,776 84,944 24,904 19,755 154,379 Write-out of retired assets (53,355) (592,149) (6,756) (47,748) (700,008) At 31 December 2024 82,552 484,730 71,745 11,523 650,550 Net book values At 31 December 2024 173,493 102,822 26,830 46,090 349,235 At 1 January 2024 198,269 171,675 51,554 9,878 431,376 The accounting policy for the depreciation of tangible assets is outlined in Note 2.5. There are no assets held under finance leases or hire purchase contracts at 31 December 2024 (2023 – €Nil). IE Domain Registry CLG t/a .IE / Annual Report & Review 2024 49