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v3.26.1

Financial Instruments (Tables) | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2025 | Dec. 31, 2024
Financial Instruments [Abstract] |  |
Schedule of Financial Instruments | The following is a comparison by class of the carrying amounts and fair value of the Company’s financial instruments as at June 30, 2025 and December 31, 2024:
|  |  |  | June 30, 2025 |  |  | December 31, 2024 |
Financial assets |  | Level |  | Carrying amount |  |  | Fair value |  |  | Carrying amount |  |  | Fair value |
|  |  |  | $ |  |  | $ |  |  | $ |  |  | $ |
Financial assets measured at amortised cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash held in trust |  | 1 |  |  | 2,529,535 |  |  |  | 2,529,535 |  |  |  | 3,841,866 |  |  |  | 3,841,866 |
Trade and other receivables |  | 2 |  |  | 4,097 |  |  |  | 4,097 |  |  |  | 370,537 |  |  |  | 370,537 |
Loan receivable |  | 2 |  |  | 990,688 |  |  |  | 990,688 |  |  |  | 955,022 |  |  |  | 955,022 |
|  |  |  | June 30, 2025 |  |  | December 31, 2024 |
Financial liabilities |  | Level |  | Carrying amount |  |  | Fair value |  |  | Carrying amount |  |  | Fair value |
|  |  |  | $ |  |  | $ |  |  | $ |  |  | $ |
Financial liabilities measure at amortised cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other payables |  | 2 |  |  | 2,204,803 |  |  |  | 2,204,803 |  |  |  | 2,982,499 |  |  |  | 2,982,499 |
Loans and borrowings |  | 2 |  |  | 184,285 |  |  |  | 184,285 |  |  |  | 352,814 |  |  |  | 352,814 |
Lease liabilities |  | 2 |  |  | 206,956 |  |  |  | 206,956 |  |  |  | - |  |  |  | - |
Due to related parties |  | 2 |  |  | 317,784 |  |  |  | 317,784 |  |  |  | 302,232 |  |  |  | 302,232 |
| The following is a comparison by class of the carrying amounts and fair value of the Company’s financial instruments as at December 31, 2024 and 2023:
|  |  |  | December 31, 2024 |  |  | December 31, 2023 |
|  | Level |  | Carrying amount |  |  | Fair value |  |  | Carrying amount |  |  | Fair value |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial assets measured at amortised cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash held in trust |  | 1 |  |  | 3,841,866 |  |  |  | 3,841,866 |  |  |  | 93,875 |  |  |  | 93,875 |
Trade and other receivables |  | 2 |  |  | 370,537 |  |  |  | 370,537 |  |  |  | 284,513 |  |  |  | 284,513 |
Loan receivable |  | 2 |  |  | 955,022 |  |  |  | 955,022 |  |  |  | 593,232 |  |  |  | 593,232 |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial liabilities measure at amortised cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other payables |  | 2 |  |  | 2,982,499 |  |  |  | 2,982,499 |  |  |  | 6,014,572 |  |  |  | 6,014,572 |
Loans and borrowings |  | 2 |  |  | 352,814 |  |  |  | 352,814 |  |  |  | 3,863,454 |  |  |  | 3,863,454 |
Holdback payable |  | 2 |  |  | - |  |  |  | - |  |  |  | 400,000 |  |  |  | 400,000 |
Lease liabilities |  | 2 |  |  | - |  |  |  | - |  |  |  | 135,337 |  |  |  | 135,337 |
Due to related parties |  | 2 |  |  | 302,232 |  |  |  | 302,232 |  |  |  | 2,255,522 |  |  |  | 2,255,522 |

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- Definition The disclosure of the fair value of financial instruments. [Refer: Classes of financial instruments [domain]; At fair value [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_10_e&doctype=Standard -URIDate 2025-03-27 + Details
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