Can you kindly name any Fixed Asset that doesn't "Depreciate"?

"Land" is also comes in the Fixed Assets but the depreciation is not apply on the land.

Land is the asset which doesn't depreciate.

Land................................................................................

All fixed assets depreciate except land.

So, land is the answer for your question

The Land ------------------

LAND is the fixed assets which is not depreciate. 

Land is the perfect Fixed Assets on which depreciation does not applied .Moreover at the end of any specified period it would have valued considering  the market value.

The answer is Land... it wouldn't depreciate instead price appreciate

LAND IS FIXED ASSET THAT IS NOT DEPRECIATED or any non current asset that recognised as  held for sale cannot be depreciated untill no longer meet criteria of IFRS5