Speech Pathology Australia Annual Report 2023

< 1 year

1–5 year > 5 years Total undiscounted lease liabilities

Lease liabilities included in this statement of financial position

$

$

$

$

$

2023 Lease liabilities – office building Lease liabilities – equipment 2022 Lease liabilities – office building Lease liabilities – equipment

299,226 469,296 -

768,522 55,440

763,620 50,708

13,860

41,580 -

94,053 13,860

-

-

94,053 69,300

93,089 59,591

55,440 -

13. OTHER ASSETS Other assets consist the following:

2023

2022

$

$

CURRENT Prepayments Contract Assets

110,590 152,311 262,901 62,497 62,497 325,398

118,198 302,445 420,643 62,495 62,495 483,138

NON-CURRENT Prepayments

Total Other Assets

14. TRADE AND OTHER PAYABLES Trade and other payables recognised consist of the following:

2023

2022

$

$

CURRENT - UNSECURED Trade payables Other creditors and accruals

89,786 796,478 886,264

103,508 587,808 691,316

15. EMPLOYEE REMUNERATION 15.1 Employee benefits expense Expenses recognised for employee benefits are analysed below:

2023

2022

$

$

Wages and salaries

4,622,094

4,085,199

Superannuation – defined contribution plans

505,936

400,066

Employee benefits expense

5,128,030

4,485,265

2023 Annual Report | Speech Pathology Australia 41