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v3.24.3

Leases | 12 Months Ended
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Jun. 30, 2024
Notes and other explanatory information [abstract] |
Leases | Note 20. Leases At the commencement of a lease contract, the Company assesses whether the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. During the year ended June 30, 2024, the Company determined with reasonable certainty that it would exercise its extension option at its current premises for two additional years. As a result, the Company has reassessed the lease term and related balances, which are reflected in the table below: Summary of Changes in ROU Assets
|  | 2024 |  |  | 2023 |
|  | ($) |  |  | ($) |
(a) Right-of-use asset |  |  |  |  |  |  |  |
Right of use asset |  |  | 613,691 |  |  |  | 400,829 |
Less: Accumulated amortization |  |  | (358,228 | ) |  |  | (243,290 | )
Balance at end of year |  |  | 255,463 |  |  |  | 157,540 |
Balance at beginning of year |  |  | 157,540 |  |  |  | 276,907 |
Modification |  |  | 212,682 |  |  |  | - |
Less: amortization for the period |  |  | (114,759 | ) |  |  | (119,367 | )
Balance at end of the year |  |  | 255,463 |  |  |  | 157,540 |
(b) Lease liabilities |  |  |  |  |  |  |  |
Current lease liability |  |  | 128,559 |  |  |  | 121,500 |
Non-current lease liability |  |  | 130,722 |  |  |  | 54,162 |
Total lease liabilities |  |  | 259,281 |  |  |  | 175,662 |
Note 20. Leases - continued The total of future lease payments (including those lease payments that are not included in the measurement of the lease liability, e.g. for short-term leases and leases of low-value items) are disclosed for each of the following periods. Summary of Future Minimum Lease Payments
|  | 2024 ($) |  |  | 2023 ($) |
|  | 2024 ($) |  |  | 2023 ($) |
Less than one year |  |  | 135,680 |  |  |  | 127,361 |
One to two years |  |  | 46,240 |  |  |  | 28,214 |
Two to five years |  |  | 35,267 |  |  |  | 28,214 |
Five years and over |  |  | - |  |  |  | - |
Total future lease payments |  |  | 217,187 |  |  |  | 183,789 |

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- Definition The entire disclosure for leases. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2024-01-01 -Section Presentation -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2024-en-r&doctype=Standard&dita_xref=IFRS16_g47-50_TI -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2024-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2024-en-r&doctype=Standard&dita_xref=IFRS16_g51-60_TI -URIDate 2024-03-27 + Details
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