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The carrying amounts of financial assets and financial liabilities in each of the financial instrument categories are as follows:

Financial assets and liabilities by category for 2023–24 and 2024–25.
Financial asset or liability Actual 2024 ($000) Actual 2025 ($000)
Financial assets measured at amortised cost
Cash and cash equivalents $83,661 $49,240
Debtor Crown $201,936 $243,437
Net debtors $2,254 $1,203
Total financial assets measured at amortised cost $287,851 $293,880
Financial liabilities measured at amortised cost
Creditors and other payables $27,319 $25,172
Total financial liabilities measured at amortised cost $27,319 $25,172
Financial liabilities measured at fair value through surplus or deficit
Derivative financial instrument liabilities $12,236 $12,184
Total financial liabilities measured at fair value through surplus or deficit $12,236 $12,184
Last updated: 19 Nov 2025
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