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v3.25.1

Income Tax (Tables) | 12 Months Ended
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Dec. 31, 2024
Income Tax [Abstract] |
Schedule of Income Tax Expense | The income tax expense of the company for the Relevant Periods is analyzed as follows:
|  | Year ended December 31, |
|  | 2022 |  |  | 2023 |  |  | 2024 |
|  |  |  |  | revised |  |  |  |
|  | $’000 |  |  | $’000 |  |  | $’000 |
Current |  |  | — |  |  |  | — |  |  |  | — |
Deferred |  |  | — |  |  |  | — |  |  |  | — |
Total |  |  | — |  |  |  | — |  |  |  | — |
Schedule of Reconciliation of the Tax Expense Applicable to Loss Before Tax at the Statutory Rate to the Tax Expense at the Effective Tax Rate | A reconciliation of the tax expense applicable to loss before tax at the statutory rate to the tax expense at the effective tax rate is as follows:
|  | Year ended December 31, |
|  | 2022 |  |  | 2023 |  |  | 2024 |
|  |  |  |  | revised |  |  |  |
|  | $’000 |  |  | $’000 |  |  | $’000 |
Loss before tax |  |  | (58,790 | ) |  |  | (109,228 | ) |  |  | (51,869 | )
Tax at the statutory tax rate (25%) |  |  | (14,698 | ) |  |  | (27,307 | ) |  |  | (12,967 | )
Foreign rate differential |  |  | 2,933 |  |  |  | 15,111 |  |  |  | 3,349 |
Expenses not deductible for tax |  |  | 2,171 |  |  |  | 126 |  |  |  | 92 |
Income not subject to tax |  |  | (4 | ) |  |  | — |  |  |  | — |
Additional deductible allowance for qualified research and development costs |  |  | (1,681 | ) |  |  | (2,338 | ) |  |  | (1,506 | )
Non tax-effective share-based payments |  |  | — |  |  |  | — |  |  |  | 2,150 |
Unrecognized deferred tax assets |  |  | 11,279 |  |  |  | 14,408 |  |  |  | 8,882 |
Current income tax expense |  |  | — |  |  |  | — |  |  |  | — |
Tax charge at the Group’s effective rate |  |  | — |  |  |  | — |  |  |  | — | %
Schedule of Deferred Tax Assets | A deferred tax asset has not been recognised for the following:
|  | Year ended December 31 |
|  | 2023 |  |  | 2024 |
|  | revised |  |  |  |
|  | $’000 |  |  | $’000 |
Deductible temporary differences |  |  | 13,306 |  |  |  | 14,080 |
Unused tax losses |  |  | 29,876 |  |  |  | 37,984 |
Total |  |  | 43,182 |  |  |  | 52,064 |

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- Definition The disclosure of types of temporary differences, unused tax losses and unused tax credits. [Refer: Unused tax credits [member]; Unused tax losses [member]; Temporary differences [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Paragraph 81 -Subparagraph g -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_g&doctype=Standard -URIDate 2024-03-27 + Details
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