14. FINANCE INCOME

Accounting policy

Finance income is recognised in profit or loss using the effective interest rate method as the instruments to which this relates are measured at amortised cost.

    2025
R’000
  2024
R’000
Interest received        
Bank   214   138
South African Revenue Service     2
Deposits*     1 682
Total finance income   214   1 822
* The prior year interest was earned on funds deposited with Lombard Insurance Company Limited which was fully refunded in the 2024 year-end.