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v3.24.2

PROPERTY, PLANT AND EQUIPMENT (Details) - CAD ($) | 3 Months Ended | 12 Months Ended
--- | --- | ---
Mar. 31, 2024 | Mar. 31, 2023 | Dec. 31, 2023
Cost |  |  |
Beginning balance, Cost | $ 9,331,274 | $ 3,491,213 | $ 3,491,213
Additions, Cost | 85,096 |  | 6,061,525
Foreign currency translation, Cost | (81,629) |  | (221,464)
Ending balance, Cost | 9,334,741 |  | 9,331,274
Accumulated Depreciation |  |  |
Beginning balance, Accumulated Depreciation | 842,775 | 96,543 | 96,543
Depreciation during the year | 364,228 | 45,762 | 744,783
Foreign currency translation, Accumulated Depreciation | 1,404 |  | 1,449
Ending balance, Accumulated Depreciation | 1,208,407 |  | 842,775
Carrying Value |  |  |
Beginning balance excluding leases assets, Carrying Value | 8,488,499 |  |
Beginning balance, Carrying Value | 8,488,499 | 3,394,670 | 3,394,670
Ending balance excluding leases assets, Carrying Value | 8,126,334 |  | 8,488,499
Ending balance, Carrying Value | 8,126,334 |  | 8,488,499
Land (ROU Assets) |  |  |
Carrying Value |  |  |
Beginning balance of leased assets, Carrying Value | 2,739,381 | 3,026,297 | 3,026,297
Ending balance of leased assets, Carrying Value | 2,684,863 |  | 2,739,381
Land and Buildings (ROU Assets) |  |  |
Cost |  |  |
Beginning balance of leased assets, Cost | 2,909,637 | 3,077,420 | 3,077,420
Leased assets, Foreign currency translation, costs | (33,537) |  | (167,783)
Ending balance of leased assets, Cost | 2,876,100 |  | 2,909,637
Accumulated Depreciation |  |  |
Beginning balance of leased assets, Accumulated Depreciation | 170,256 | 51,123 | 51,123
Depreciation during the year | 26,689 |  | 119,133
Leased assets, Foreign currency translation, Accumulated Depreciation | (5,708) |  |
Ending balance of leased assets, Accumulated Depreciation | 191,237 |  | 170,256
Exploration Equipment (ROU Assets) |  |  |
Cost |  |  |
Beginning balance of leased assets, Cost | 1,023,615 |  |
Leased assets, Additions, Cost |  |  | 1,023,615
Ending balance of leased assets, Cost | 1,023,615 |  | 1,023,615
Accumulated Depreciation |  |  |
Beginning balance of leased assets, Accumulated Depreciation | 85,301 |  |
Depreciation during the year |  |  | 85,301
Ending balance of leased assets, Accumulated Depreciation | 85,301 |  | 85,301
Carrying Value |  |  |
Beginning balance of leased assets, Carrying Value | 938,314 |  |
Ending balance of leased assets, Carrying Value | 938,314 |  | 938,314
Exploration Equipment |  |  |
Cost |  |  |
Beginning balance excluding leases assets, Cost | 4,202,457 | 11,973 | 11,973
Excluding leases assets, Additions, Cost | 85,096 |  | 4,190,484
Excluding leases assets, Foreign currency translation, Cost | (52,257) |  |
Ending balance excluding leases assets, Cost | 4,235,296 |  | 4,202,457
Accumulated Depreciation |  |  |
Beginning balance excluding leases assets, Accumulated Depreciation | 307,559 | 1,447 | 1,447
Depreciation during the year | 262,093 |  | 306,112
Excluding leases assets, Foreign currency translation, Accumulated Depreciation | (7,649) |  |
Ending balance excluding leases assets, Accumulated Depreciation | 562,003 |  | 307,559
Carrying Value |  |  |
Beginning balance excluding leases assets, Carrying Value | 3,894,898 | 10,526 | 10,526
Ending balance excluding leases assets, Carrying Value | 3,673,293 |  | 3,894,898
Furniture and Fixtures |  |  |
Cost |  |  |
Beginning balance excluding leases assets, Cost | 191,899 | 126,605 | 126,605
Excluding leases assets, Additions, Cost |  |  | 65,998
Excluding leases assets, Foreign currency translation, Cost | (2,211) |  | (704)
Ending balance excluding leases assets, Cost | 189,688 |  | 191,899
Accumulated Depreciation |  |  |
Beginning balance excluding leases assets, Accumulated Depreciation | 19,079 | 1,872 | 1,872
Depreciation during the year | 3,441 |  | 14,030
Excluding leases assets, Foreign currency translation, Accumulated Depreciation | (219) |  | 3,177
Ending balance excluding leases assets, Accumulated Depreciation | 22,301 |  | 19,079
Carrying Value |  |  |
Beginning balance excluding leases assets, Carrying Value | 172,820 | 124,733 | 124,733
Ending balance excluding leases assets, Carrying Value | 167,387 |  | 172,820
Generator |  |  |
Cost |  |  |
Beginning balance excluding leases assets, Cost | 38,227 | 31,381 | 31,381
Excluding leases assets, Additions, Cost |  |  | 8,557
Excluding leases assets, Foreign currency translation, Cost | (440) |  | (1,711)
Ending balance excluding leases assets, Cost | 37,787 |  | 38,227
Accumulated Depreciation |  |  |
Beginning balance excluding leases assets, Accumulated Depreciation | 8,549 | 562 | 562
Depreciation during the year | 1,889 |  | 6,212
Excluding leases assets, Foreign currency translation, Accumulated Depreciation | (97) |  | 1,775
Ending balance excluding leases assets, Accumulated Depreciation | 10,341 |  | 8,549
Carrying Value |  |  |
Beginning balance excluding leases assets, Carrying Value | 29,678 | 30,819 | 30,819
Ending balance excluding leases assets, Carrying Value | 27,446 |  | 29,678
Vehicles |  |  |
Cost |  |  |
Beginning balance excluding leases assets, Cost | 398,032 | 241,884 | 241,884
Excluding leases assets, Additions, Cost |  |  | 187,310
Excluding leases assets, Foreign currency translation, Cost | (4,588) |  | (31,162)
Ending balance excluding leases assets, Cost | 393,444 |  | 398,032
Accumulated Depreciation |  |  |
Beginning balance excluding leases assets, Accumulated Depreciation | 106,083 | 39,589 | 39,589
Depreciation during the year | 24,578 |  | 69,997
Excluding leases assets, Foreign currency translation, Accumulated Depreciation | (1,210) |  | (3,503)
Ending balance excluding leases assets, Accumulated Depreciation | 129,451 |  | 106,083
Carrying Value |  |  |
Beginning balance excluding leases assets, Carrying Value | 291,949 | 202,295 | 202,295
Ending balance excluding leases assets, Carrying Value | 263,993 |  | 291,949
Computer and software |  |  |
Cost |  |  |
Beginning balance excluding leases assets, Cost | 567,407 | 1,950 | 1,950
Excluding leases assets, Additions, Cost |  |  | 585,561
Excluding leases assets, Foreign currency translation, Cost | 11,404 |  | (20,104)
Ending balance excluding leases assets, Cost | 578,811 |  | 567,407
Accumulated Depreciation |  |  |
Beginning balance excluding leases assets, Accumulated Depreciation | 145,948 | $ 1,950 | 1,950
Depreciation during the year | 45,538 |  | 143,998
Excluding leases assets, Foreign currency translation, Accumulated Depreciation | 16,287 |  |
Ending balance excluding leases assets, Accumulated Depreciation | 207,773 |  | 145,948
Carrying Value |  |  |
Beginning balance excluding leases assets, Carrying Value | 421,459 |  |
Ending balance excluding leases assets, Carrying Value | $ 371,038 |  | 421,459
Drilling equipment |  |  |
Cost |  |  |
Excluding leases assets, Additions, Cost |  |  | $ 1,023,000

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