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PROPERTY, PLANT AND EQUIPMENT (Tables)

9 Months Ended

Sep. 30, 2025

Property, Plant and Equipment [Abstract]

SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT

The tables below set out costs and accumulated depreciation and amortization as at September 30, 2025, and December 31, 2024:

Cost		Land and Buildings⁽¹⁾ $				Equipment⁽¹⁾ $				Furniture & Fixtures $				Vehicles $				Computer & Software $				Total $
Balance – December 31, 2023			2,909,637				5,476,434				191,899				398,032				567,407				9,543,409
Additions			73,049				1,129,567				30,121				111,629				6,543				1,350,909
Foreign currency translation			86,264				(22,306	)			3,857				11,561				35,317				114,693
Balance – December 31, 2024			3,068,950				6,583,695				225,877				521,222				609,267				11,009,011
Balance, Cost			3,068,950				6,583,695				225,877				521,222				609,267				11,009,011
Additions			-				1,803,272				2,826				207,774				3,698				2,017,570
Additions, Cost			-				1,803,272				2,826				207,774				3,698				2,017,570
Foreign currency translation			45,220				28,995				2,581				8,283				9,007				94,086
Foreign currency translation, Cost			45,220				28,995				2,581				8,283				9,007				94,086
Balance – September 30, 2025			3,114,170				8,415,962				231,284				737,279				621,972				13,120,667
Balance, Cost			3,114,170				8,415,962				231,284				737,279				621,972				13,120,667

Accumulated Depreciation and Amortization		Land and Buildings⁽¹⁾				Equipment⁽¹⁾				Furniture & Fixtures				Vehicles				Computer & Software				Total
Balance – December 31, 2023			170,256				401,409				19,079				106,083				145,948				842,775
Depreciation during the year			110,535				1,229,847				14,750				113,688				162,644				1,631,464
Foreign currency translation			2,609				13,358				750				4,581				25,069				46,367
Balance – December 31, 2024			283,400				1,644,614				34,579				224,352				333,661				2,520,606
Balance, Accumulated Depreciation & Amortization			283,400				1,644,614				34,579				224,352				333,661				2,520,606
Depreciation during the period			72,265				1,073,719				22,406				116,934				276,147				1,561,471
Depreciation during the period, Accumulated Depreciation & Amortization			72,265				1,073,719				22,406				116,934				276,147				1,561,471
Foreign currency translation			4,740				(40,084	)			613				4,219				7,071				(23,441	)
Foreign currency translation, Accumulated Depreciation & Amortization			4,740				(40,084	)			613				4,219				7,071				(23,441	)
Balance – September 30, 2025			360,405				2,678,249				57,598				345,505				616,879				4,058,636
Balance, Accumulated Depreciation & Amortization			360,405				2,678,249				57,598				345,505				616,879				4,058,636

Carrying Value		Land and Buildings⁽¹⁾				Equipment⁽¹⁾				Furniture & Fixtures				Vehicles				Computer & Software				Total
Balance – December 31, 2024			2,785,550				4,939,081				191,298				296,870				275,606				8,488,405
Balance, Carrying Value			2,785,550				4,939,081				191,298				296,870				275,606				8,488,405
Balance – September 30, 2025			2,753,765				5,737,713				173,686				391,774				5,093				9,062,031
Balance, Carrying Value			2,753,765				5,737,713				173,686				391,774				5,093				9,062,031

Note:

(1)	Land and Buildings contains the Syringa Lodge right-of-use (“ROU”) asset and Equipment contains the drilling equipment supply agreement ROU asset. The Company obtained full title to these assets during the year ended December 31, 2024.