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v3.26.1

Property and equipment - Summary of Property and equipment (Details) - USD ($) | 12 Months Ended
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Dec. 31, 2025 | Dec. 31, 2024 | Dec. 31, 2023
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
As of 1 January | $ 457,802 |  |
Charge for the year | 188,003 | $ 256,666 | $ 356,288
As of 31 December | 281,312 | 457,802 |
Cost |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
As of 1 January | 1,229,681 | 1,816,893 |
Additions | 10,492 |  |
Disposals | (80,638) |  |
Foreign currency adjustments | 11,000 | (587,212) |
As of 31 December | 1,170,535 | 1,229,681 | 1,816,893
Accumulated depreciation and impairment |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
As of 1 January | (771,879) | (1,065,200) |
Disposals | 80,638 |  |
Charge for the year | 188,003 | 256,666 |
Foreign currency adjustments | 9,979 | 549,987 |
As of 31 December | (889,223) | (771,879) | (1,065,200)
Leasehold improvements |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
As of 1 January | 420,601 |  |
As of 31 December | 276,578 | 420,601 |
Leasehold improvements | Cost |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
As of 1 January | 776,261 | 837,844 |
Additions | 6,978 |  |
Disposals | (24,488) |  |
Foreign currency adjustments | 4,726 | (61,583) |
As of 31 December | 763,477 | 776,261 | 837,844
Leasehold improvements | Accumulated depreciation and impairment |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
As of 1 January | (355,660) | (246,518) |
Disposals | 24,488 |  |
Charge for the year | 151,965 | 154,504 |
Foreign currency adjustments | 3,762 | 45,362 |
As of 31 December | (486,899) | (355,660) | (246,518)
Furniture, fittings and equipment |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
As of 1 January | 37,201 |  |
As of 31 December | 4,734 | 37,201 |
Furniture, fittings and equipment | Cost |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
As of 1 January | 453,420 | 979,049 |
Additions | 3,514 |  |
Disposals | (56,150) |  |
Foreign currency adjustments | 6,274 | (525,629) |
As of 31 December | 407,058 | 453,420 | 979,049
Furniture, fittings and equipment | Accumulated depreciation and impairment |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |
As of 1 January | (416,219) | (818,682) |
Disposals | 56,150 |  |
Charge for the year | 36,038 | 102,162 |
Foreign currency adjustments | 6,217 | 504,625 |
As of 31 December | $ (402,324) | $ (416,219) | $ (818,682)

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- Definition The amount of additions to property, plant and equipment other than those acquired through business combinations. [Refer: Total for all business combinations [member]; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2025-01-01 -Paragraph 73 -Subparagraph e -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2025-en-r&anchor=para_73_e_i&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 200 -Subparagraph e -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_200_e_i&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 200 -Subparagraph e -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_200_e_i&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The decrease in property, plant and equipment resulting from disposals. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2025-01-01 -Paragraph 73 -Subparagraph e -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2025-en-r&anchor=para_73_e_ii&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 200 -Subparagraph e -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_200_e_ii&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 200 -Subparagraph e -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_200_e_ii&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The increase (decrease) in property, plant and equipment resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2025-01-01 -Paragraph 73 -Subparagraph e -Clause viii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2025-en-r&anchor=para_73_e_viii&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. Note that right-of-use assets are not included. [Contrast: Property, plant and equipment including right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2025-01-01 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2025-en-r&anchor=para_73_e&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 200 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_200_e&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 200 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_200_e&doctype=Standard -URIDate 2025-03-27 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 54 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_54_a&doctype=Standard -URIDate 2025-03-27 + Details
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