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MATERIAL ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2024

Notes and other explanatory information [abstract]

SCHEDULE OF WHOLLY OWNED SUBSIDIARIES

The Company has the following wholly owned subsidiaries:

 SCHEDULE OF WHOLLY OWNED SUBSIDIARIES

Name of company		Ownership Percentage				Country of operation
Kolibri Energy Holdings Inc.			100	%		United States
Kolibri Energy US Inc.			100	%		United States
BNK Sedano Hidrocarburos, S.L.			100	%		Spain
BNK Sedano Holdings B.V.			100	%		Netherlands

SCHEDULE OF ESTIMATED USEFUL LIVES FOR OTHER ASSETS

The estimated useful lives for other assets for the current and comparative years are as follows:

 SCHEDULE OF ESTIMATED USEFUL LIVES FOR OTHER ASSETS 

	●	Office equipment - 3 years
	●	Furniture and fixtures - 3 years

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Disclosure of detailed information about estimated useful lives for property plant and equipment explanatory.

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The disclosure of subsidiaries. [Refer: Total for all subsidiaries [member]]

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