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SEGMENT REPORTING (Tables)

12 Months Ended

Jun. 30, 2025

Segment Reporting [Abstract]

SCHEDULE OF REVENUE, GOVERNMENT SUPPORT INCOME, NET LOSS AND LONG LIVED ASSETS AND INVENTORIES

The following tables set forth the Company’s revenue, government support income, net loss and long-lived assets and inventories by operating and reportable segments.

 SCHEDULE OF REVENUE, GOVERNMENT SUPPORT INCOME, NET LOSS AND LONG LIVED ASSETS AND INVENTORIES

A) Revenue, government support income and net loss

		2025				2024
		Year Ended June 30,
		2025				2024
Revenue(1)
United Kingdom(1)		$	2,868,027			$	2,894,197
APAC(1)			29,167				43,955
Americas(1)			22,638				11,407
Rest of world(1)			132,700				162,222
Total Revenue(1)		$	3,052,532			$	3,111,781
Government Support Income
United Kingdom		$	169,208			$	210,605
APAC			647,693				214,171
Total Government Support Income		$	816,901			$	424,776
Net Income (Loss) (1)
United Kingdom(1)		$	(2,933,973	)		$	(3,121,128	)
APAC(1)			(3,474,856	)			(3,286,034	)
Americas(1)			(4,300,017	)			(3,911,798	)
Rest of world(1)			103,960				128,028
Total Net Loss(1)		$	(10,604,886	)		$	(10,190,932	)

(1) Comparative amounts for the prior period have been reclassified to conform to current period presentations.

B) Long-lived assets and inventories, net

		2025				2024
		Year Ended June 30
		2025				2024
Long-lived assets, net
United Kingdom		$	3,906,667			$	4,626,798
APAC			204,497				617,822
Americas			-				-
Rest of world			-				-
Total Long-Lived Assets		$	4,111,164			$	5,244,620
Inventories, net
United Kingdom		$	564,559			$	731,813
APAC			70,656				45,724
Americas			-				-
Rest of world			-				-
Total Inventories		$	635,215			$	777,537
Total Long-Lived Assets and Inventories, net		$	4,746,379			$	6,022,157

The Company’s segment revenue, segment expenses, segment net income (loss), and a reconciliation of the total reportable segment’s net income (loss) to the consolidated net income(loss) are as follows:

		Year ended June 30, 2025
		United Kingdom				APAC				Americas				Rest of world				Total
Revenue		$	2,868,027			$	29,167			$	22,638			$	132,700			$	3,052,532
Add: Government support income			169,208				647,693				-				-				816,901
Less: Cost of revenue (exclusive of amortization shown separately below)			(1,722,369	)			(41,576	)			(12,988	)			(28,740	)			(1,805,673	)
Selling, general and administrative expenses			(2,512,262	)			(2,928,367	)			(3,443,288	)			-				(8,883,917	)
Development and regulatory approval expenses			(531,299	)			(910,031	)			(955,183	)			-				(2,396,513	)
Depreciation and amortization			(1,168,155	)			(39,720	)			-				-				(1,207,875	)
Impairment of long-lived assets			-				(220,062	)			-				-				(220,062	)
Other segment items (2)			(37,123	)			(11,960	)			88,804				-				39,721
Segment net income (loss)		$	(2,933,973	)		$	(3,474,856	)		$	(4,300,017	)		$	103,960			$	(10,604,886	)
Reconciliation of net income (loss)
Adjustment and reconciling items			-				-				-				-				-
Consolidated net income (loss)		$	(2,933,973	)		$	(3,474,856	)		$	(4,300,017	)		$	103,960			$	(10,604,886	)

(2) Other segment items included interest income, interest expense, realized currency loss and Fair value gain on revaluation of financial instrument.

		Year ended June 30, 2024
		United Kingdom				APAC				Americas				Rest of world				Total
Revenue (1)		$	2,894,197			$	43,955			$	11,407			$	162,222			$	3,111,781
Add: Government support income			210,605				214,171				-				-				424,776
Less: Cost of revenue (exclusive of amortization shown separately below) (1)			(1,588,698	)			(52,812	)			(10,451	)			(34,194	)			(1,686,155	)
Selling, general and administrative expenses			(2,983,697	)			(2,827,376	)			(3,447,423	)			-				(9,258,496	)
Development and regulatory approval expenses			(421,499	)			(542,456	)			(709,851	)			-				(1,673,806	)
Depreciation and amortization			(1,161,101	)			(40,173	)			-				-				(1,201,274	)
Impairment of long-lived assets			-				-				-				-				-
Other segment items (2)			(70,935	)			(81,343	)			244,520				-				92,242
Segment net income (loss)		$	(3,121,128	)		$	(3,286,034	)		$	(3,911,798	)		$	128,028			$	(10,190,932	)
Reconciliation of net income (loss)
Adjustment and reconciling items			-				-				-				-				-
Consolidated net income (loss)		$	(3,121,128	)		$	(3,286,034	)		$	(3,911,798	)		$	128,028			$	(10,190,932	)

(1)	Comparative amounts for the prior period have been reclassified to conform to current period presentations.
(2)	Other segment items included interest income, interest expense, realized currency loss and Fair value gain on revaluation of financial instrument.

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- Definition

Tabular disclosure of information concerning material long-lived assets (excluding financial instruments, customer relationships with financial institutions, mortgage and other servicing rights, deferred policy acquisition costs, and deferred taxes assets) located in identified geographic areas and/or the amount of revenue from external customers attributed to that country from which revenue is material. An entity may also provide subtotals of geographic information about groups of countries.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(1))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-41

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- References

No definition available.

+ Details

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