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Income taxes (Tables)

12 Months Ended

Jun. 30, 2025

Income Tax Disclosure [Abstract]

Schedule of Reconciliation of Provision of Income Tax

A reconciliation of the effective tax rate to the statutory rate is shown below:

Schedule of Reconciliation of Provision of Income Tax 

		June 30, 2025				June 30, 2024
Loss before taxes		$	(349,227	)		$	(9,521,488	)
Expected income tax credit at statutory rate of 25% (2024: 25%)		$	(87,307	)		$	(2,380,372	)
Increase (decrease) in income taxes resulting from:
Change in fair value of warrants			(506,236	)
Loss on extinguishment of warrants			71,337
Valuation allowance for deferred tax asset			388,969				-
IPO related expenses			150,000				12,622
Provision for bad debt			-				144,816
Realized gain in investments			(12,669	)			-
Unrealized loss on investments			-				88,695
Debt discount			-				277,022
Non-taxable other income			(53,171	)			(30,472	)
-Non-tax deductible personnel expenses			42,578				29,544
Non-tax deductible consulting fees			154,777				1,367,032
Non-tax deductible general and administrative expenses			201,924				308,512
Other items, net			(16,705	)			(26,742	)
Income tax expense (credit)		$	333,497			$	(209,343	)

Schedule of Components of Deferred Tax Assets

The tax effects temporary differences that gave rise to the deferred tax assets and liabilities are as follows:

Schedule of Components of Deferred Tax Assets

		June 30, 2025				June 30, 2024
Deferred tax assets:
Accrued employee benefits		$	41,582			$	37,199
Unrealized foreign exchange (gain) loss			(1,264	)			10,294
Depreciation			(5,031	)			(6,783	)
Operating right of use assets and lease liabilities			5,692				5,639
Accumulated tax loss			347,990				238,989
Provision for bad debt			-				56,784
Valuation allowance for deferred tax asset			(388,969	)			-
Net deferred tax asset		$	-			$	342,122

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- References

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- Definition

Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-2

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- Definition

Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 231
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482663/740-10-55-231

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12A

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12

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