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"ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities", "entity": "scheme:2138009EB25MJIULQO19", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-262": { "value": "555839.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities", "entity": "scheme:2138009EB25MJIULQO19", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-263": { "value": "29675.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities", "entity": "scheme:2138009EB25MJIULQO19", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-264": { "value": "95387.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges", "entity": "scheme:2138009EB25MJIULQO19", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-265": { "value": "9331.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges", "entity": "scheme:2138009EB25MJIULQO19", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-266": { "value": "-1314.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents", "entity": "scheme:2138009EB25MJIULQO19", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-267": { "value": "19.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents", "entity": "scheme:2138009EB25MJIULQO19", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-268": { "value": "18461.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:CashEquivalents", "entity": "scheme:2138009EB25MJIULQO19", "period": "2025-01-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-269": { "value": "9111.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:CashEquivalents", "entity": "scheme:2138009EB25MJIULQO19", "period": "2024-01-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-270": { "value": "112534.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:CashEquivalents", "entity": "scheme:2138009EB25MJIULQO19", "period": "2026-01-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-271": { "value": "18461.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:CashEquivalents", "entity": "scheme:2138009EB25MJIULQO19", "period": "2025-01-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-272": { "value": "1. GENERAL INFORMATION Sealand Capital Galaxy Limited (the \u201cCompany\u201d) was incorporated in the Cayman Islands on 22 May 2015 as an exempted Company with limited liability under the Companies Law of the Cayman Islands. The Company's registered office is at Willow House, PO Box 709, Cricket Square, Grand Cayman, KY1-1107, Cayman Islands . These consolidated financial statements comprise the Company and its subsidiaries (together referred to as the \u201cGroup\u201d). ", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:2138009EB25MJIULQO19", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-1": { "value": "Sealand Capital Galaxy Limited", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:2138009EB25MJIULQO19", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-321": { "value": "Willow House, PO Box 709, Cricket Square, Grand Cayman, KY1-1107, Cayman Islands ", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:2138009EB25MJIULQO19", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-2": { "value": "Cayman Islands ", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "en", "entity": "scheme:2138009EB25MJIULQO19", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-306": { "value": "Cayman Islands ", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:2138009EB25MJIULQO19", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-319": { "value": "Cayman Islands ", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:2138009EB25MJIULQO19", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-322": { "value": "
2. BASIS OF PREPARATION
The consolidated group financial statements have been prepared in accordance with the International
Financial Reporting Standards (\u201cIFRS\u201d) and IFRIC interpretations issued by the International
Accounting Standards Board.
These consolidated Group financial statements are presented in Pound Sterling (\u201c\u00a3\u201d) rounded to the
nearest Great British Pound, except for otherwise indicated, and have been prepared under the historical
cost convention, except for certain financial instruments and share-based payments that have been
measured at fair value..
", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:2138009EB25MJIULQO19", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-323": { "value": "
3. STANDARDS AND INTERPRETATIONS
(i) New standards, amendments and interpretations
The following IFRS or IFRIC interpretations were effective for the first time for the financial
year beginning 1 January 2025. Their adoption has not had any material impact on the
disclosures or on the amounts reported in these financial statements:
Standard / Interpretation
Application
Amendments to IAS 1
Classification of Liabilities as Current or Non-current
and Non-current Liabilities with Covenants
Amendments to IFRS 16
Lease Liability in a Sale-and-Leaseback
Amendments to IAS 7
Supplier Finance Arrangements
Amendments to IAS 21
The Effects of Change in Foreign Exchange Rates
Effective: Annual periods beginning on or after 1
January 2025
The following new standards have been issued but are not yet effective and have not been early
adopted by the Group; they are not expected to have a material impact on the Group\u2019s financial
statements.
Amendments to IFRS 9 and IFRS 7
Amendments to IFRS 9 Financial Instruments and
IFRS 7 Financial
Instruments: Disclosures
Effective: Annual periods beginning on or after 1
January 2026
IFRS 18
Presentation and Disclosures in Financial Statements
Effective: Annual periods beginning on or after 1
January 2027
IFRS 19
Subsidiaries without Public Accountability
Effective: Annual periods beginning on or after 1
January 2027
", "dimensions": { "concept": "ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations", "language": "en", "entity": "scheme:2138009EB25MJIULQO19", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-273": { "value": "The following new standards have been issued but are not yet effective and have not been early adopted by the Group; they are not expected to have a material impact on the Group\u2019s financial statements. Amendments to IFRS 9 and IFRS 7 Amendments to IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosures Effective: Annual periods beginning on or after 1 January 2026 IFRS 18 Presentation and Disclosures in Financial Statements Effective: Annual periods beginning on or after 1 January 2027 IFRS 19 Subsidiaries without Public Accountability Effective: Annual periods beginning on or after 1 January 2027", "dimensions": { "concept": "ifrs-full:ExplanationOfNotAppliedNewStandardsOrInterpretations", "language": "en", "entity": "scheme:2138009EB25MJIULQO19", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-274": { "value": "
4. SIGNIFICANT ACCOUNTING POLICIES
(a) Basis of consolidation
Thee Group financial statements consolidate the accounts of the Company and its subsidiary
undertakings controlled by the Company for the year ended 31 December 2025.
Control exists when the Company (or one of its subsidiary undertakings) has the power to
govern the financial and operating policies of an investee entity so as to derive benefits from
its activities. Specifically, the Group controls an investee if all three of the following elements
are present:
\u2022 Power over the investee (i.e., existing rights that give it the current ability to direct the
relevant activities of the investee)
\u2022 Exposure, or rights, to variable returns from its involvement with the investee
\u2022 The ability to use its power over the investee to affect its returns
The consolidated statement of comprehensive income includes the results of all subsidiary
undertakings for the period from the date on which control passes.
The consolidated financial statements incorporate the results of business combinations using
the acquisition method. In the consolidated statement of financial position, the acquiree\u2019s
identifiable assets and liabilities are initially recognised at their fair values at the acquisition
date. Any excess of the cost of acquisition over the fair values of the identifiable net assets
acquired is recognised as goodwill.
All significant intra-group transactions, balances, income and expenses are eliminated on
consolidation.
(i) Business combination
The Group accounts for business combinations using the acquisition method when control is
transferred to the Group. The consideration transferred in the acquisition is generally
measured at fair value, as are the identifiable net assets acquired. Any goodwill that arises is
tested annually for impairment. Any gain on a bargain purchase is recognised in profit or loss
immediately. Transaction costs are expensed as incurred, except if related to the issue of debt
or equity securities.
The consideration transferred does not include amounts related to the settlement of pre-
existing relationships. Such amounts are generally recognised in profit or loss.
", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:2138009EB25MJIULQO19", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-307": { "value": "(a) Basis of consolidation Thee Group financial statements consolidate the accounts of the Company and its subsidiary undertakings controlled by the Company for the year ended 31 December 2025. Control exists when the Company (or one of its subsidiary undertakings) has the power to govern the financial and operating policies of an investee entity so as to derive benefits from its activities. Specifically, the Group controls an investee if all three of the following elements are present: \u2022 Power over the investee (i.e., existing rights that give it the current ability to direct the relevant activities of the investee) \u2022 Exposure, or rights, to variable returns from its involvement with the investee \u2022 The ability to use its power over the investee to affect its returns The consolidated statement of comprehensive income includes the results of all subsidiary undertakings for the period from the date on which control passes. The consolidated financial statements incorporate the results of business combinations using the acquisition method. In the consolidated statement of financial position, the acquiree\u2019s identifiable assets and liabilities are initially recognised at their fair values at the acquisition date. Any excess of the cost of acquisition over the fair values of the identifiable net assets acquired is recognised as goodwill. All significant intra-group transactions, balances, income and expenses are eliminated on consolidation.", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:2138009EB25MJIULQO19", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-308": { "value": "
(ii) Subsidiaries
Subsidiaries are entities controlled by the Group. The Group controls an entity when it is
exposed to, or has rights to, variable returns from its involvement with the entity and has the
ability to affect those returns through its power over the entity. The financial statements of
subsidiaries are included in the consolidated financial statements from the date on which
control commences until the date on which control ceases.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory", "language": "en", "entity": "scheme:2138009EB25MJIULQO19", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-309": { "value": "
(b) Revenue recognition
Revenue is recognised to depict the transfer of goods and services to customers in an amount
that reflects the consideration to which the Group expects to be entitled in exchange for those
goods or services.
The Group recognises revenue when (or as) a performance obligation is satisfied, i.e. when
\u201ccontrol\u201d of the goods or services underlying the particular performance obligation is
transferred to customers. For the majority of revenue streams, there is a low level of
judgement applied in determining the transaction price or the timing of transfer of control.
(i) e-Commerce revenue
Revenue from the sale of goods through e-commerce platforms is recognised at the point in
time when control of the goods is transferred to the customer, which is generally when the
customer accepts delivery of the goods.
\u2022 The transaction price is measured at the amount of consideration the Group expects to
receive, net of estimated returns, discounts, rebates and other similar allowances.
Provisions for product returns are recognised based on historical return rates and specific
customer circumstances.
\u2022 The Group assesses whether it acts as a principal or an agent in e-commerce transactions.
Where the Group controls the goods before they are transferred to the customer (i.e. bears
inventory risk, has primary responsibility for fulfilling the order and can set prices),
revenue is recognised on a gross basis. Where the Group acts as an agent (i.e. does not
control the goods before transfer), revenue is recognised on a net basis representing the
commission or fee earned.
(ii) Software development and SaaS revenue
Revenue from software development and technology services is recognised either over time
or at a point in time depending on the nature of the performance obligation:
\u2022 Custom software development services: Revenue is recognised over time using an input
method based on the proportion of labour hours incurred to date relative to the total
expected labour hours for the contract. This method best depicts the Group\u2019s performance
in transferring control of the service to the customer as work progresses.
\u2022 SaaS subscription services: Revenue from cloud-based software subscriptions is
recognised on a straight-line basis over the subscription term, as the customer
simultaneously receives and consumes the benefits of the service throughout the term.
\u2022 Software licences: Revenue from perpetual software licences that are distinct from related
implementation and support services is recognised at the point in time when the licence is
delivered and the customer can use and benefit from the licence. Revenue from term
licences is recognised over the licence term.
\u2022 Where a contract contains multiple performance obligations (e.g. software licence,
implementation services, training and post-contract support), the transaction price is
allocated to each performance obligation based on their relative standalone selling prices.
(iii) Advertising and marketing services revenue
Revenue from advertising and marketing services is recognised based on the nature of the
service provided:
\u2022 Display advertising: Revenue is recognised over the period the advertisement is displayed
on the Group\u2019s platforms or partner platforms.
\u2022 Performance-based advertising: Revenue is recognised at the point in time when the
performance condition is satisfied (e.g. when a user clicks on an advertisement or
completes a specified action), as this is when the Group\u2019s performance obligation is
fulfilled.
\u2022 Marketing planning and consulting services: Revenue is recognised over time as the
services are provided, using an input method based on costs incurred or labour hours
expended.
\u2022 The Group assesses whether it acts as a principal or an agent in advertising transactions.
Where the Group is primarily responsible for fulfilling the advertising service and bears
inventory risk for advertising inventory, revenue is recognised on a gross basis. Where the
Group acts as an agent connecting advertisers with media owners, revenue is recognised
on a net basis representing the agency commission earned.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:2138009EB25MJIULQO19", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-310": { "value": "
(c) Foreign currency transactions
(i) Functional and presentational currency
Items included in the accounts of each of the Group\u2019s entities are measured using the
currency of the primary economic environment in which the entity operates (\u201cfunctional
currency\u201d), being Pound Sterling (\u201cGBP\u201d or \u201c\u00a3\u201d), Chinese Yuan (\u201cCNY\u201d) and Hong Kong
Dollar (\u201cHKD\u201d). The Group Financial Statements are presented in GBP.
(ii) Transactions and balances
Foreign currency transactions are translated into the functional currency using the
exchange rates prevailing at the dates of the transactions. Monetary assets and liabilities
denominated in foreign currencies are translated at the rates of exchange ruling at the
Statement of Financial Position date. Foreign exchange gains and losses resulting from the
settlement of such transactions, and from the translation at year-end exchange rates of
monetary assets and liabilities denominated in foreign currencies, are recognised in the
Statement of Comprehensive Income.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:2138009EB25MJIULQO19", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-320": { "value": "(i) Functional and presentational currency Items included in the accounts of each of the Group\u2019s entities are measured using the currency of the primary economic environment in which the entity operates (\u201cfunctional currency\u201d), being Pound Sterling (\u201cGBP\u201d or \u201c\u00a3\u201d), Chinese Yuan (\u201cCNY\u201d) and Hong Kong Dollar (\u201cHKD\u201d). The Group Financial Statements are presented in GBP.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory", "language": "en", "entity": "scheme:2138009EB25MJIULQO19", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-275": { "value": "
(d) Property, plant and equipment
Property, plant and equipment is measured on the cost basis and stated at historic cost less
accumulated depreciation. Historic cost includes expenditure that is directly attributable to
the acquisition of the items.
All repairs and maintenance expenditure is charged to the Statement of Comprehensive
Income during the financial period in which they are incurred.
Depreciation is calculated using the straight-line method to allocate their cost over their
estimated useful lives, as follows:
Owned asset
Office equipment
36 \u2013 60 months
Leasehold
improvement
lower of 36 months and the lease term
Right-of-use assets
Buildings
Over the lease term
The assets\u2019 useful lives are reviewed, and, if appropriate, asset values are written down to
their estimated recoverable amounts, at each reporting date. Gains and losses on disposals
are determined by comparing proceeds with the carrying amounts, and are included in
profit or loss.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:2138009EB25MJIULQO19", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-276": { "value": "
(e) Impairment of non-financial assets
Property, plant and equipment and right-of-use assets are tested for impairment whenever
there are indications that the asset\u2019s carrying amount may not be recoverable. An
impairment loss is recognised as an expense immediately for the amount by which the
asset\u2019s carrying amount exceeds its recoverable amount. Recoverable amount is the higher
of fair value, reflecting market conditions less costs of disposal, and value in use. In
assessing value in use, the estimated future cash flows are discounted to their present value
using a pre-tax discount rate that reflects current market assessment of time value of money
and the risk specific to the asset. For the purposes of assessing impairment, where an asset
does not generate cash inflows largely independent from other assets, the recoverable
amount is determined for the smallest group of assets that generate cash inflows
independently (i.e. a cash-generating unit).
An impairment loss is reversed if there has been a favourable change in the estimates used
to determine the asset\u2019s recoverable amount and only to the extent that the asset\u2019s carrying
amount does not exceed the carrying amount that would have been determined, net of
depreciation or amortisation, if no impairment loss had been recognised.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory", "language": "en", "entity": "scheme:2138009EB25MJIULQO19", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-277": { "value": "
(f) Financial instruments
Financial assets and financial liabilities are recognised when a group entity becomes a party
to the contractual provisions of the instrument. Financial assets and financial liabilities
within the scope of IFRS 9 are initially measured at fair value and transaction costs that
are directly attributable to the acquisition or issue of financial assets and financial liabilities
are added to or deducted from the fair value of the financial assets or financial liabilities,
as appropriate, on initial recognition.
The Group\u2019s financial assets, including trade receivables, deposit, prepayments and other receivables and cash and cash equivalents, are subsequently measured at amortised cost using the effective interest method, less identified impairment charges (see Note 4(g)) as the assets are held within a business model whose objective is to hold assets in order to collect contractual cash flows and the contractual terms of the financial assets give rise on specific dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. Financial liabilities include lease liabilities, trade payables, amount due to an ex director, advance received from customers, other payables and accruals. All financial liabilities are subsequently measured at amortised cost using the effective interest method. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:2138009EB25MJIULQO19", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-278": { "value": "
2. Derivative Financial Instruments
Derivatives (including embedded derivatives that are not closely related to their host
contracts) are initially recognised at fair value on the date the contract is entered into and
are subsequently remeasured at fair value through profit or loss (\"FVTPL\") at each
reporting date. Changes in fair value are recognised immediately in the Consolidated
Statement of Comprehensive Income. The embedded derivative is measured at fair value
using a pricing model for the convertible loans issued, plus conversion warrants, with
changes in fair value recognized in profit or loss.
The Group does not currently apply hedge accounting. All derivatives are presented as
current assets or liabilities based on their contractual maturity date.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:2138009EB25MJIULQO19", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-279": { "value": "
3. Warrants
Warrants are classified as either equity instruments or derivative financial liabilities based
on the terms of the instrument and the requirements of IAS 32:
a) Equity-classified Warrants: Warrants issued by the Company that entitle the holder to
acquire a fixed number of the Company\u2019s ordinary shares for a fixed amount of cash
(meeting the \"fixed-for-fixed\" criterion) are classified as equity instruments. Proceeds from
the issue of warrants, net of direct transaction costs, are credited to share premium. When
warrants are exercised, the amount previously credited to share premium is transferred to
share capital and additional share premium. If warrants expire unexercised, the related
amount remains in share premium and no gain or loss is recognised.
b) Liability-classified Warrants: Warrants that do not meet the fixed-for-fixed criterion
(including warrants issued by third parties and warrants convertible into a variable number
of shares) are classified as derivative financial liabilities and measured at fair value with
changes in fair value recognised in profit or loss.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForWarrantsExplanatory", "language": "en", "entity": "scheme:2138009EB25MJIULQO19", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-280": { "value": "
(g) Impairment of financial assets
The Group recognises loss allowances for expected credit loss on the financial assets. The
Group considers the probability of default upon initial recognition of financial assets and
assesses whether there has been a significant increase in credit risk on an ongoing basis.
The Group considers the credit risk on a financial instrument is low if the financial asset
has a low risk of default, the debtor has a strong capacity to meet its contractual cash flow
obligations in the near term and adverse changes in economic and business conditions in
the longer term may, but will not necessarily, reduce the ability of the debtor to fulfill its
contractual cash flow obligations.
The carrying amount of the receivables is reduced through the use of the credit losses
account. Changes in the carrying amount of the credit losses account are recognised in
profit or loss. The receivable is written off when the Group has no reasonable expectations
of recovering the receivable.
If, in a subsequent period, the amount of expected credit losses decreases, the reversal
would be adjusted to the credit losses account at the reporting date. The amount of any
reversal is recognised in profit or loss.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory", "language": "en", "entity": "scheme:2138009EB25MJIULQO19", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-281": { "value": "
(h) Derecognition of financial assets and financial liabilities
Financial assets are derecognised when the contractual rights to receive the cash flows of
the financial assets expire; or where the Group transfers the financial assets and either (i)
it has transferred substantially all the risks and rewards of ownership of the financial assets;
or (ii) it has neither transferred nor retained substantially all the risks and rewards of
ownership of the financial assets but has not retained control of the financial assets.
Financial liabilities are derecognised when they are extinguished, i.e. when the obligation
is discharged, cancelled or expires.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:2138009EB25MJIULQO19", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-282": { "value": "
(i) Inventories
Inventories are stated at the lower of cost or net realisable value, with cost determined using
the first-in, first-out (\u201cFIFO\u201d) cost method. Net realisable value is the estimated selling price
in the ordinary course of business, less estimated cost necessary to make the sale. Allowances
are established to reduce the cost of excess and obsolete or damaged inventories to their
estimated net realisable value.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories", "language": "en", "entity": "scheme:2138009EB25MJIULQO19", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-283": { "value": "(j) Cash and cash equivalents Cash and cash equivalents include cash in hand and deposits held at call with banks. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents", "language": "en", "entity": "scheme:2138009EB25MJIULQO19", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-284": { "value": "
(k) Current and deferred income tax
Income tax comprises current and deferred tax. Current income tax is recognised in the profit
or loss, except to the extent that it relates to items recognised directly in equity. In this case
the tax is also recognised directly in other comprehensive income or directly in equity,
respectively.
Current income tax is calculated on the basis of the tax laws enacted or substantively enacted
at the end of the reporting period in the countries where the Company\u2019s subsidiaries operate
and generate taxable income. Management periodically evaluates positions taken in tax
returns with respect to situations in which applicable tax regulation is subject to interpretation.
It establishes provisions where appropriate on the basis of amounts expected to be paid to the
tax authorities.
Deferred income tax is recognised, using the liability method, on temporary differences
arising between the tax bases of assets and liabilities and their carrying amounts in the
statement of financial position. However, the deferred tax is not accounted for if it arises from
initial recognition of an asset or liability in a transaction other than a business combination
that, at the time of the transaction, affects neither accounting nor taxable profit or loss.
Deferred income tax is determined using tax rates (and laws) that have been enacted, or
substantially enacted, by the end of the reporting period and are expected to apply when the
related deferred income tax asset is utilised, or the deferred income tax liability is settled.
Deferred income tax assets are recognised only to the extent that it is probable that future
taxable profit will be available against which the temporary differences can be utilised. The
Group has not recognized any deferred income tax assets.
Deferred income tax assets and liabilities are offset when there is a legally enforceable right
to offset current tax assets against current tax liabilities, and when the deferred income tax
assets and liabilities relate to income taxes levied by the same taxation authority on either the
taxable entity or different taxable entities where there is an intention to settle the balances on
a net basis.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:2138009EB25MJIULQO19", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-285": { "value": "
(l) Leases
A lease is defined as a contract that conveys the right to control the use of an identified asset
for a period of time in exchange for consideration. At the commencement date of a lease, a
right-of-use asset and a lease liability are recognised in the financial statements. The lease
liability is initially measured at the present value of expected future lease payments
discounted at the interest rate implicit in the lease or, if that rate cannot be determined, the
lessee\u2019s incremental borrowing rate. Subsequently, the lease liability decreases by the lease
payments made, offset by interest on the liability, and may be remeasured to reflect any
reassessment of expected payments or to reflect any lease modifications. The right-of-use
asset is initially measured at cost. This comprises the amount of the initial lease liability plus:
any lease payments made on or before the commencement date less incentives received; any
incremental costs of obtaining the lease; and, if any, the costs of decommissioning the asset
and any restoration work to return the asset to the condition required under the terms of the
lease. Subsequently, the right-of-use asset is measured using the cost model. The asset is
depreciated on a straight-line basis over the expected term of the lease, adjusted for any
remeasurement of the lease liability, and is shown net of the accumulated depreciation and
any impairment provisions. The Group has elected to use the recognition exemptions for low-
value assets and short-term leases (leases with a duration of twelve months or less), which
are expensed to operating profit on a straight-line basis over the term of the lease.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "en", "entity": "scheme:2138009EB25MJIULQO19", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-286": { "value": "(m) Going concern The group financial statements have been prepared on a going concern basis, which assumes that the company will continue to meet its liabilities as they fall due. The Directors consider the going concern basis to be appropriate, having paid due regard to the Group\u2019s projected results during the 12 months from the date the group financial statements are approved and the anticipated cash flows and mitigating actions that can be taken during that period. In the prior year, going concern was raised as a significant risk, however the Group\u2019s financial situation has improved significantly. As the Group has successfully completed a series of financing transactions in the first quarter of 2026, raising approximately \u00a39 million in aggregate gross proceeds through share subscription, drawdown and conversion of the remaining convertible loan notes and exercise of warrants, and the core management team remains committed to providing ongoing financial support as required, in the form of a letter of support. The macroeconomic factors in Asia-pacific region and wider continue to create some uncertainty in the Group\u2019s forecasts. Despite these, significant revenue growth was achieved in 2025 and is expected to continue through the next 12 months. The \u00a39 million raised and the continued commitment from the Group\u2019s lenders provide the Group with confidence in respect of financial security to fund its future growth. ", "dimensions": { "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory", "language": "en", "entity": "scheme:2138009EB25MJIULQO19", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-287": { "value": "
(n) Employee benefits
Salaries, wages, paid annual leave, bonuses and non-monetary benefits are accrued in the
period in which the associated services are rendered by the employees of the Group.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:2138009EB25MJIULQO19", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-288": { "value": "
(q) Share-based payments
Equity-settled share-based payment transactions in exchange for services or goods are
measured at the fair value of the goods or services received, except where that fair value
cannot be estimated reliably, in which case they are measured at the fair value of the equity
instruments granted, measured at the date the entity obtains the goods or the counterparty
renders the service. The fair value excludes the effect of non-market-based vesting conditions.
Details regarding the determination of the fair value of equity-settled share-based transactions
are set out in Note 21.
The fair value determined at the grant date of the equity-settled share-based payments is
expensed on a straight-line basis over the vesting period, based on the Group\u2019s estimate of
the number of equity instruments that will eventually vest. At each reporting date, the Group
revises its estimate of the number of equity instruments expected to vest as a result of the
effect of non-market-based vesting conditions. The impact of the revision of the original
estimates, if any, is recognised in profit or loss such that the cumulative expense reflects the
revised estimate, with a corresponding adjustment to reserves.
When the share options are cancelled, the amount previously recognised in share-based
payment reserve will be transferred to accumulated losses.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory", "language": "en", "entity": "scheme:2138009EB25MJIULQO19", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-289": { "value": "
(s) Goodwill
Goodwill arising on an acquisition of a business is carried at cost as established at the date of
acquisition of the business, the excess of the sum of the consideration transferred, the amount
of any non-controlling interests in the acquiree, and the fair value of the acquirer\u2019s previously
held equity interest in the acquiree (if any) over the net of the acquisition-date amounts of the
identifiable assets acquired and the liabilities assumed less accumulated impairment losses,
if any.
For the purposes of impairment testing, goodwill is allocated to each of the Group\u2019s cash-
generating units (or groups of cash-generating units) that is expected to benefit from the
synergies of the combination.
A cash-generating unit to which goodwill has been allocated is tested for impairment annually,
or more frequently when there is indication that the unit may be impaired. If the recoverable
amount of the cash-generating unit is less than its carrying amount, the impairment loss is
allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to
the other assets of the unit on a pro-rata basis based on the carrying amount of each asset in
the unit. Any impairment loss for goodwill is recognised directly in profit or loss. An
impairment loss recognised for goodwill is not reversed in subsequent periods.
On disposal of the relevant cash-generating unit, the attributable amount of goodwill is
included in the determination of the profit or loss on disposal.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory", "language": "en", "entity": "scheme:2138009EB25MJIULQO19", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-290": { "value": "5. FINANCIAL RISK MANAGEMENT The Board\u2019s overall risk management strategy seeks to assist the Group in meeting its financial targets, while minimising potential adverse effects on financial performance. Its functions include the review of future cash flow requirements. This note discloses the principal financial risks faced by the Group. For information on other principal risks and uncertainties facing the Group, please refer to the 'Principal Risks and Uncertainties' section
in the Directors' Report.
The Group\u2019s activities expose it to a variety of financial risks as below.
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:2138009EB25MJIULQO19", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-291": { "value": "
(iii) Credit risk
Credit risk is the risk that one party to a financial instrument will cause a financial loss for
the other party by failing to discharge an obligation. The carrying amount of financial assets
recognised on the consolidated statement of financial position, which is net of impairment
losses, represents the Group\u2019s exposure to credit risk without taking into account the value of
any collateral held or other credit enhancements. The Group\u2019s maximum exposure to credit
risk is summarised in Note 25. Credit risk arises mainly from the inability of customers to
make payments when due. The analysis of ageing debtors is provided in note 15.
Most of the Group\u2019s cash in banks have been deposited with reputable and creditworthy banks
in China and Hong Kong. Management considers there is minimal credit risk associated with
those balances.
", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:2138009EB25MJIULQO19", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-292": { "value": "
(iv) Liquidity risk
Liquidity risk is the risk that the Group will encounter difficulty in meeting obligations
associated with financial liabilities. The responsibility for liquidity risk management rests
with the Board of Directors.
As at the reporting date, the Group had net current liabilities of \u00a32,116,689, with \u00a31,189,996
being derivative financial instruments that does not involve repayment in cash. The post-
year-end financing completed in Q1 2026 raised approximately \u00a39 million gross proceeds,
significantly improving the Group\u2019s liquidity position for future operation. The Board of
Directors is sourcing further fundings for the Group\u2019s future capital needs including the issue
of equity instruments and external borrowing. These alternatives are evaluated to determine
the optimal mix of capital resources for our capital needs.
", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:2138009EB25MJIULQO19", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-293": { "value": "(v) Market risk Market risk is the risk that changes in market prices, such as interest rates and foreign exchange rates, will affect the Group\u2019s income or the value of its holdings of financial instruments. The objective of market risk management is to manage and control market risk exposures within acceptable parameters, while optimising the return. The Group does not hedge these risk exposures considered the exposures are limited.", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:2138009EB25MJIULQO19", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-294": { "value": "
6. CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF
ESTIMATION UNCERTAINTY
The preparation of the Group\u2019s financial statements requires management to make judgements,
estimates and assumptions that affect the reported amounts of revenues, expenses, assets and
liabilities, and their accompanying disclosures and the disclosure of contingent liabilities.
Uncertainty about these assumptions and estimates could result in outcomes that could require a
material adjustment to the carrying amounts of the assets or liabilities affected in the future.
The estimates and underlying assumption are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised if the revision affects only that
period, or in the period of the revision and future periods if the revision affects both current and
future periods.
Trade receivables and contract assets
The Group\u2019s customer base consists of a small range of clients. The Group applies a simplified
approach in calculating ECL for trade receivables and recognises a credit losses allowance based on
lifetime ECL at each reporting date and has established an individual assessment that is based on its
historical credit loss experience, adjusted for forward-looking factors specific to each debtor and the
economic environment.
During the year ended 31 December 2025, a provision for impairment loss on trade receivables of
\u00a31,188 (2024: \u00a314,187) was recognised according to management\u2019s expected losses assessment. The
Group\u2019s trade receivables which are past due but which the Group has not impaired as there have not
been any significant changes in credit quality of customers and the management believes that the
amounts are fully recoverable.
The Group does not hold any collateral over trade receivables and contract assets at 31 December
2025 (2024: Nil).
Allowance for obsolete inventories Allowance for obsolete inventories is made for those identified obsolete and slow-moving inventories and inventories with a carrying amount higher than net realisable value. The assessment of the allowance involves management\u2019s judgement and estimates on which are influenced by assumptions concerning future sales and judgements in determining the appropriate level of inventory allowance against obsolete items. Where the actual outcome in future is different from the original estimate, such difference will impact the carrying value of inventories and allowance charge/write-back in the period in which such estimate has been changed. During the year ended 31 December 2025, an allowance for obsolete inventories of \u00a386,536 (2024: \u00a34,295) was recognised. Fair Value Measurement of Convertible Loan Notes and the attached derivatives The accounting for convertible loan notes, including the allocation between liabilities and equity, together with the valuation of conversion warrants as derivative financial liabilities, requires the use of complex valuation models and for management to apply judgement and estimates. The fair value of the convertible loan notes issued by the Company is determined using a discount rate that reflects the market rate for non-convertible debt with similar terms and credit risk. The selection of an appropriate discount rate involves significant estimation uncertainty, and changes in this rate could materially affect the carrying amounts of the liability and equity components. Due to the unique terms of the \u00a3400,000 convertible loan notes, adjusted market price has to be used to produce reasonable estimation of the derivative liabilities and fair value loss. More details are disclosed in note 24.
Fair Value Measurement of financial assets
The Company held \u00a3200,000 convertible loan notes issued by EVOO AI Plc (the \"EVOO CLNs\") as
financial assets at fair value through profit and loss. The fair value of the EVOO CLNs require
significant management estimates due to the following: i) EVOO AI Plc\u2019s shares are not traded in an
active market; ii) EVOO AI Plc had not presented financial information to enable discounted cash
flow valuation to be performed. Management\u2019s best estimates of the fair value equals the book value.
", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:2138009EB25MJIULQO19", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-295": { "value": "
7. SEGMENT INFORMATION
(a) Basis of segmentation
The Group is organised into business segments based on the nature of the products and services
provided, the different risks and returns of each business, and the internal reporting structure used by
the chief operating decision maker (\"CODM\") to allocate resources and assess performance.
The CODM reviews the Group\u2019s internal reporting on a regular basis to assess performance and
allocate resources. The CODM has identified the following reportable segments:
a) e-Commerce segment: Sale of goods through online platforms and provision of related
logistics and customer support services;
b) Technology and SaaS segment: Development and sale of custom software, provision of cloud-
based software-as-a-service (SaaS) solutions and technology consulting services;
c) Marketing and Advisory segment: Provision of display advertising, performance-based
advertising, marketing planning and strategic advisory services for international businesses
entering the China and UK markets.
Inter-segment transactions are conducted on terms and conditions that approximate arm\u2019s length
prices. Unallocated items include corporate expenses, income tax and other items that are not
directly attributable to any individual segment.
(b) Segment description
e-Commerce segment: The e-Commerce segment operates online retail platforms focusing on cross-
border trade between the Asia-Pacific region and Europe. The segment sells a wide range of consumer
and business products directly to customers and also provides third-party sellers with platform access
and fulfilment services.
Technology and SaaS segment: The Technology and SaaS segment develops and delivers digital
solutions that enhance operational efficiency and customer engagement for businesses across multiple
industries. Following the strategic upgrade announced in January 2026, the segment is increasingly
focused on artificial intelligence (AI)-enabled commercial applications and software-as-a-service
(SaaS) solutions.
Marketing and Advisory segment: The Digital Marketing and Advisory segment provides
integrated marketing solutions to help businesses build brand awareness and drive customer
acquisition in the Asia-Pacific market. The segment also offers strategic advisory services to
international companies seeking to establish or expand their presence in China and the UK.
(c) Geographical information
The Group\u2019s operations are structured around a dual-hub model with Shenzhen serving Mainland
China and Hong Kong supporting expansion across Southeast Asia and the wider Asia-Pacific region.
The Group also maintains a corporate office in London to manage its UK listing and European
operations.
Marketing
e-Commerce
Technology
and Advisory
Corporate
Total
2025
\u00a3
\u00a3
\u00a3
\u00a3
Revenue
407,915
484,259
649,172
3,814
1,545,160
Segment loss
(35,652)
64,957
299,816
(1,872,894)
(1,543,773)
Depreciation
-
-
-
27,426
27,426
Assets
599,597
909,900
641,331
16,082
2,166,910
Liabilities
2,318,151
738,856
353,931
838,738
4,249,676
2024
Revenue
121,802
-
-
121,802
Segment loss
19,327
-
(819)
(368,732)
(350,224)
Depreciation
-
-
-
27,861
27,861
Assets
67,388
-
51
81,392
148,831
Liabilities
99,486
-
6,492
1,619,959
1,725,937
Information about major customers
For the year ended 31 December 2025, 2 external customers (2024: 2 external customers)
contributed more than 10% to the Group revenue.
", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:2138009EB25MJIULQO19", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-296": { "value": "
8. REVENUE AND OTHER INCOME
2025
2024
\u00a3
\u00a3
Revenue
eCommerce
407,915
121,802
Technology
484,259
-
Marketing and advisory
649,172
-
Corporate
3,814
-
1,545,160
121,802
", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:2138009EB25MJIULQO19", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-298": { "value": "
9. OPERATING EXPENSES
2025
2024
\u00a3
\u00a3
Loss before tax has been arrived at after charging:
Depreciation - Right of use assets
27,426
27,861
Cost of inventories sold
956,118
64,725
Exchange (gain)/loss, net
161,867
(38,622)
Provision for impairment losses on trade and
other receivables
1,188
5,887
Allowance for obsolete inventories
89,493
4,216
Staff cost (including Director Remuneration)
34,434
185,231
Auditor\u2019s remuneration - audit
68,000
42,500
Fair value gain on EVOO CLNs
(22,945)
-
Fair value loss on CLNs and conversion warrants
1,111,314
-
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory", "language": "en", "entity": "scheme:2138009EB25MJIULQO19", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-297": { "value": "
10. EMPLOYEES
The average number of employees during the year was made up as follows:
2025
2024
Directors
3
2
Staff
1
-
2025
2024
Staff costs, including directors' costs comprise:
\u00a3
\u00a3
Wages, salaries and other staff costs
34,434
185,231
34,434
185,231
Dr. Thomas Sawyer served as Chief Executive Officer of the Group during the year 2025. He was
engaged on a consultancy basis through Capro Limited and was not a direct employee of the
Group. The total consideration paid to Capro Limited for his services during the year amounted to
\u00a3131,108.
Key Management Remuneration
The directors' emoluments in respect of qualifying services, which all related to short-term employee
benefits, were as follows:
2025
2024
Chung Lam Nelson Law
\u00a3
\u00a3
Salaries and fees
-
165,000
Geoffrey John Griggs
Salaries and fees
18,000
18,000
Elena Suet Sum Law
Salaries and fees
12,000
2,000
Siqi Cao
Salaries and fees
1,000
-
31,000
185,000
No pension contributions were made on behalf of the directors of the Company.
On 19 April 2025, the Company granted 1,250,000 share options of 10 pence each to Thomas Sawyer
under a consultancy agreement. The share options have a life to expiry of five years from 19 April 2025
and have vested on 20 January 2026.
No share options were granted to directors during the year ended 31 December 2024.
", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:2138009EB25MJIULQO19", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-299": { "value": "
11. INCOME TAX
The applicable profits tax rates are 16.5% (2024: 16.5%) for Hong Kong, 25% for general enterprises
in Mainland China, and 5% for eligible small and micro enterprises in Mainland China, calculated
on the estimated assessable profits for the respective entities for the year.
A reconciliation of income tax expense applicable to the loss before tax at the composite statutory
tax rates of 16.5% for Hong Kong and 25% for Mainland China to the income tax expense at the
effective tax rate of the Group is as follows:
2025
2024
\u00a3
\u00a3
Loss before tax
(1,453,979)
(350,224)
Tax at the composite statutory tax rate of 0%, 5%,
58,434
(57,787)
16.5% & 25%
Income not subject to tax
-
(6,780)
Expenses not deductible for tax
690
59,224
Unrecognised tax loss
30,671
6,672
Utilisation of tax losses
-
(1,329)
Tax charge for the period - China
89,795
-
The tax reconciliation is prepared using a composite statutory tax rate of 16.5% for Hong Kong and
25% for Mainland China as the base rate, given that the Group's principal operating subsidiaries are
incorporated and carry on business in both jurisdictions and are liable to the respective profits taxes
in each region. Certain subsidiaries in Mainland China qualify for the preferential enterprise income
tax rate of 5% applicable to small and micro enterprises.
Potential deferred tax assets arising from operating loss carryforward totaling approximately
\u00a3650,671 (2024: \u00a3620,000) have not been recognised due to uncertainty as to when taxable profits
will be generated.
", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:2138009EB25MJIULQO19", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-300": { "value": "
12. BASIC AND DILUTED LOSS PER SHARE
Basic and diluted loss per share of 0.18 pence (2024: 0.05 pence) is calculated by dividing the loss
attributable to equity holders of the Company of \u00a31,644,054 (2024: \u00a3352,965) by the weighted
average number of 899,926,762 ordinary shares (2024: 733,856,064) in issue during the year.
As the Group incurred net losses for the years ended 31 December 2025 and 2024, basic loss per
share was the same as diluted loss per share in each year.
The following weighted-average effects of potentially dilutive outstanding ordinary share awards,
which are the placing warrants and CLNs conversion warrants, were excluded from the computation
of diluted loss per share because their effects would have been anti-dilutive for the year ended 31
December 2025:
2025
2024
Share options
1,250,000
-
Warrants
361,257,534
-
Shares issuable upon conversion of loan notes
760,713,699
-
Total
1,123,221,233
-
", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:2138009EB25MJIULQO19", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-301": { "value": "
14. INVENTORIES
2025
2024
Finished goods:
\u00a3
\u00a3
Gross carrying value
132,922
25,157
Allowance for obsolete inventories
(86,536)
(4,295)
Written-down
(2,957)
-
43,429
20,862
", "dimensions": { "concept": "ifrs-full:DisclosureOfInventoriesExplanatory", "language": "en", "entity": "scheme:2138009EB25MJIULQO19", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-302": { "value": "
15. TRADE RECEIVABLES, ACCRUED REVENUE, DEPOSIT, PREPAYMENT AND
OTHER RECEIVABLES
(a) Accrued Revenue and Trade receivables
2025
2024
\u00a3
\u00a3
Accrued revenue
512,012
-
Trade receivables \u2013 billed
672,805
45,851
Less: Provision for impairment loss on trade receivable
(1,188)
(14,187)
1,183,629
31,664
During the year, the Group has recognised a provision for impairment loss on trade receivables of
\u00a31,188 (2024: \u00a314,187). The Group normally grants credit periods of up to 90 days to its customers
as approved by the management on a case-by-case basis.
The ageing analysis of trade receivables - billed (net of loss allowance) based on invoice date at 31
December 2025 is as follows:
2025
2024
\u00a3
\u00a3
Within 30 days
561,435
7,362
31 to 60 days
71,605
4,275
61 to 90 days
192
307
91 to 180 days
1,145
920
181 to 365 days
27,553
1,841
Over 365 days
10,875
16,959
672,805
31,664
The carrying amount of the Group\u2019s trade receivables as at 31 December 2025 and 2024 was
denominated in Chinese Yuan (2025 and 2024) and Hong Kong Dollars (2024).
(b) Deposit, prepayments and other receivables
2025
2024
\u00a3
\u00a3
Prepayments
197,036
24,083
Deposit and other receivables
12,904
20,840
Receivables from non-controlling interests
361,510
-
Less: Provision for impairment loss
-
(9,019)
571,450
35,904
", "dimensions": { "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory", "language": "en", "entity": "scheme:2138009EB25MJIULQO19", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-303": { "value": "
16. TRADE PAYABLES
2025
2024
\u00a3
\u00a3
Trade payables
740,584
36,110
740,584
36,110
", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:2138009EB25MJIULQO19", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-305": { "value": "
17. ADVANCE FROM CUSTOMERS, AMOUNT DUE TO DIRECTORS, OTHER
PAYABLES AND ACCRUALS
2025
2024
\u00a3
\u00a3
Advances from customers
56,211
-
Amount due to Elena Law (Chairwoman)
505,298
84,115
Payables to non-controlling interests
134,240
-
Other payables and accruals
219,137
703,396
914,886
787,511
18. AMOUNT DUE TO AN EX DIRECTOR
2025
2024
\u00a3
\u00a3
Chung Lam Nelson Law
1,290,494
859,807
1,290,494
859,807
The amount was unsecured, interest-free and had no fixed terms of repayment.
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory", "language": "en", "entity": "scheme:2138009EB25MJIULQO19", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-304": { "value": "
19. LEASE LIABILITIES
The total minimum lease liabilities under finance leases and their present values at the reporting date
are as follows:
2025
2024
Current portion:
\u00a3
\u00a3
Gross finance lease liabilities
13,012
29,454
Finance expense not recognised
-
(1,505)
13,012
27,949
2025
2024
Non-current portion:
\u00a3
\u00a3
Gross finance lease liabilities
-
14,727
Finance expense not recognised
-
(167)
-
14,560
Total
13,012
42,509
The interest on lease liabilities for the year ended 31 December 2025 was \u00a3686 (2024: \u00a31,365).
During years ended 31 December 2025 and 2024, there are no short- term leases or low-value leases.
", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:2138009EB25MJIULQO19", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-311": { "value": "
20. SHARE CAPITAL
2025
2024
Number of
shares
\u00a3
Number of
shares
\u00a3
Ordinary shares of \u00a30.0001per
share issued and fully paid:
At 1 January
755,905,989
75,590
715,815,080
71,581
Shares issued for cash, net of
issurance costs
111,000,000
11,100
31,000,000
3,100
Shares issued to settle convertible
loan notes
57,628,767
5,763
-
-
Shares issued for professional
services received
-
-
9,090,909
909
Shares issued in relation to the
warrants excercised
87,000,000
8,700
-
-
At 31 December
1,011,534,756
101,153
755,905,989
75,590
On 7 November 2025, following the admission to the Equity Shares (Transition) category and listing
on the Main Market, the Company recognised the conversion of \u00a375,000 CLNs (including accrued
interest and facility fee). At a conversion price of \u00a30.0015 per share, a total of 57,628,767 Conversion
Shares were issued.
The fair value of the ordinary shares issued on conversion was \u00a3187,293, comprising \u00a35,763 in share
capital and \u00a3181,530 in share premium, determined using the Black-Scholes option pricing model
consistent with the valuation of the embedded conversion derivative.
Concurrently on 7 November 2025, the Company received valid exercise notices for the \u00a30.0025
Placing Warrants. A total of 56,000,000 warrants were exercised, leading to the issuance of the
corresponding Warrant Shares, conditional upon admission to trading on the Main Market.
On 22 May 2025, the Company received notice for the exercise of warrants over 31,000,000 new
ordinary shares of \u00a30.0001 each. This transaction was executed pursuant to the warrants granted and
announced on 30 December 2024. The Company received total subscription monies amounting to
\u00a377,500 in respect of this exercise.
On 10 January 2025, the Company allotted and issued 111,000,000 New Shares. The total
consideration received was \u00a3166,500 before deducting offering expenses.
", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:2138009EB25MJIULQO19", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-312": { "value": "
21. SHARE BASED PAYMENTS
(a) Share Options
During the year ended 31 December 2024, 105,122,539 share options were cancelled.
On 19 April 2025, the Company granted 1,250,000 share options of 10 pence each to Thomas Sawyer
under a consultancy agreement. The share options have a life to expiry of five years from 19 April 2025
and have vested on 20 January 2026.
(b) Shares issued for services
On 26 January 2024, the Company has issued 9,090,909 new ordinary shares of the Company in lieu
of professional service provided.
On 10 September 2024, the Company has issued 31,000,000 new ordinary shares of the Company in
lieu of professional service provided.
During the year ended 31 December 2025, no shares were issued to settle for goods or services
received.
", "dimensions": { "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory", "language": "en", "entity": "scheme:2138009EB25MJIULQO19", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-313": { "value": "22. BUSINESS COMBINATION AND GOODWILL During the year ended 31 December 2025, the Group obtained control over Yangwei HealthFood (Guangzhou) Co., Ltd. (\u201cYangwei\u201d), Yitong Shuxin (Shenzhen) Technology Co., Ltd. (\u201cYitong Shuxin\u201d) and Yitong Yaojing (Shenzhen) Technology Co., Ltd. (\u201cYitong Yaojing\u201d ) by way of committed capital contribution (capital increase). The Group committed to contribute 60% of the enlarged share capital of Yangwei, and 51% of the enlarged share capital of each of Yitong Shuxin and Yitong Yaojing, totaling \u00a3325,674 to be paid in by 2029. As at 31 December 2025, the committed capital contributions had not been paid in yet.
These entities are principally engaged in the provision of e-commerce and technology-enabled
services in Mainland China. The acquisitions are in line with the Group\u2019s strategic upgrade to expand
its commercial footprint and technological capabilities in the Asia-Pacific region
The total goodwill recognised in respect of the three acquisitions is \u00a322,227, which is presented in
the consolidated statement of financial position.
1. Acquisition by Committed Capital Contribution - Yangwei HealthFood (Guangzhou) Co., Ltd
Control over Yangwei was obtained on 22 May 2025 (the \u201cAcquisition Date\u201d) pursuant to the
committed capital contribution arrangement. The Group holds 60% equity interest in Yangwei.
2. Acquisition by Committed Capital Contribution \u2013 Yitong Shuxin (Shenzhen) Technology Co., Ltd.
Control over Yitong Shuxin was obtained on 19 November 2025 (the \u201cAcquisition Date\u201d) pursuant
to the committed capital contribution arrangement. The Group holds 51% equity interest in Yitong
Shuxin.
3. Acquisition by Committed Capital Contribution \u2013 Yitong Yaojing (Shenzhen) Technology Co.,
Ltd.
Control over Yitong Yaojing was obtained on 13 November 2025 (the \u201cAcquisition Date\u201d) pursuant
to the committed capital contribution arrangement. The Group holds 51% equity interest in Yitong
Yaojing.
4. Goodwill
The total book value of identifiable assets acquired from the three entities was \u00a3113,582 and the total
book value of identifiable liabilities assumed was \u00a3155,183. The book values approximate their fair
values due to the short-term nature of the majority of the assets and liabilities, and accordingly have
been used as the basis for measuring the identifiable net assets acquired in accordance with IFRS 3.
Goodwill arising from the acquisitions amounts to \u00a322,227, representing the excess of the total
committed capital contribution over the Group\u2019s proportionate share of the identifiable net assets
acquired (measured at book value which approximates fair value).
These three business combinations are individually and collectively immaterial to the Group\u2019 s
consolidated financial statements, and accordingly, the disclosures have been presented on an
aggregated basis in accordance with IFRS 3.
Such goodwill is mainly attributable to the expected synergies from business integration, expanded
market access in Mainland China, the specialised workforce and future growth potential of the e-
commerce and technology businesses.
", "dimensions": { "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory", "language": "en", "entity": "scheme:2138009EB25MJIULQO19", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-314": { "value": "23. RELATED PARTY TRANSACTIONS (a) Details of the compensation of key management personnel are disclosed in Note 10 to the financial statements. (b) Apart from the balances with related parties at the end of the reporting period disclosed elsewhere in the financial statements, the following related party balances were present as at 31 December 2025 and 2024: Nature of Balance 2025 2024 \u00a3 \u00a3 Chung Lam Nelson Law \u2013 ex director Payments made on behalf of the Company and salaries due 1,290,494 859,807 Elena Suet Sum Law - Chairwoman Payments made on behalf of the Company and salaries due 505,298 84,115 1,795,792 943,922 2025 2024 \u00a3 \u00a3 Receivables from non-controlling interests 361,510 - Payables to non-controlling interests (134,240) - 227,270 - The amounts owed to the ex director and the Chairwoman bear no interest, with no set repayment date and no collateral. Both of them have provided a letter declaring not to demand repayment should it jeopardise the Group\u2019s going concern position. \u00a3347,381 of the receivables from non-controlling interests relate to their committed capital contribution by 2029. The rest of the receivables from non-controlling interests and the payables to non-controlling interests are working capital borrowings that bear no interest, with no set repayment date and no collateral. ", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:2138009EB25MJIULQO19", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-315": { "value": "
24. EQUITY INSTRUMENT
24.1 Convertible Loan Notes
The Company constituted a unsecured convertible loan note (\u201cCLNs\u201d) instrument on 30 December
2024 (as amended on 6 November 2025). The CLNs are redeemable on or before the date falling 12
months following their grant. The holder of CLNs may elect to convert the CLNs into Shares at any
time prior to this date. A fixed rate interest coupon of 12% will be applied to the CLNs and be rolled-
up immediately upon issue by the Company of the respective tranche of CLNs. A facility fee of 5%
of the principal amount of each tranche shall be rolled up immediately upon advancement of the
respective tranche. The rolled-up interest, together with the facility fee, is payable on either the
maturity date of the relevant tranche of CLNs or upon conversion of them into Shares.
The conversion price of the CLNs is the lower of the 14-day volume weighted average price
(\u201cVWAP\u201d) preceding the giving of the conversion notice by the CLNs holder or the price set of the
last brokered placing undertaken by the Company, which is \u00a30.0015 per share, provided that under
no circumstances will the conversion price be less than \u00a30.0015 per Share. In the event that the CLNs
are converted, the Company has agreed to grant the holders of CLNs the following warrants: (a) one
A warrant for every conversion share issued, at an exercise price equal to 100% premium to the
conversion price and exercisable within 2 years from the date of grant of such warrants; and (b) one
B warrant for every conversion share issued, at an exercise price equal to 150% premium to the
conversion price and exercisable within 2 years from the date of grant of such warrants. In connection
with the allotment and issue of the Conversion Shares, the Company has agreed to grant the
Conversion A Warrants and the Conversion B Warrants.
\u00a3400,000 of the CLNs were subscribed on 30 December 2024 with consideration received on 14
January 2025, of which \u00a375,000 (together with the accrued interest and facility fee) were converted
at a price of \u00a30.0015 into 57,628,767 Shares on 7 November 2025, with 57,628,767 Conversion A
Warrants and 57,628,767 Conversion B Warrants granted.
Due to the unique circumstance of the Company\u2019s share price at the time of issue, the whole CLNs
were classified as a derivative liability measured at fair value through profit or loss (FVTPL), without
recognizing a host debt contract.
The fair value of the derivative liabilities measured at FVTPL on initial recognition was \u00a31,409,695,
resulting in a day-1 loss of \u00a31,009,695. The total fair value loss recognised for the year ended 31
December 2025 was \u00a31,111,314.
24.2 Derivatives liabilities
The movement in the carrying amount of the derivative liabilities during the year was as follows:
2025
2024
\u00a3
\u00a3
Carrying amount at beginning of year
-
-
Derivative liabilities at initial recognition
1,409,695
\u00a375,000 conversion on 7 November 2025
(10,591)
Revaluation on 7 November 2025
360,485
Revaluation on 31 December 2025
(248,275)
-
Carrying amount at end of year
1,189,996
-
The finance expenses recognized during the year was as follows:
2025
2024
\u00a3
\u00a3
Loss at initial recognition
1,009,695
Gain on conversion on 7 November 2025
(10,591)
Loss on evaluation on 7 November 2025
360,485
Gain on evaluation on 31 December 2025
(248,275)
-
Finance expenses
1,111,314
-
On conversion of the \u00a375,000 portion of the \u00a3400,000 CLNs on 7 November 2025, 57,628,767 shares
were issued at fair value of \u00a3187,293, with Class A warrant issued at fair value of \u00a373,935 and Class
B warrant issued at fair value of \u00a360,089 respectively.
The fair value of the embedded derivative was determined using the Black-Scholes option pricing
model. The significant inputs into the model at each valuation date were as follows:
31 Dec 2025
7 Nov 2025
30 Dec 2024
Weighted average share price (\u00a3)
0.0028
0.0033
0.00249
Expected volatility
62.74%
62.74%
62.74%
Expected remaining term
0.25 years
0.14 years
1years
Risk-free interest rate
3.90%
4.02%
4.12%
Expected dividend yield
0.00%
0.00%
0.00%
Expected volatility was determined by reference to the historical volatility of comparable listed
companies over a period consistent with the expected remaining term of the embedded derivative.
The share price used at initial recognition was a judgmental estimate based on pre-spike VWAP
(\u00a30.00187) and subsequent market evidence (\u00a30.00311), in accordance with IFRS 13 Fair Value
Measurement. This estimate reflects an uplift from historical illiquid pricing while applying a
discount to subsequent trading levels, representing the price at which an orderly transaction would
have occurred at the measurement date.
24.3 Warrants
Each warrant entitles the holder to subscribe for one ordinary share in the Company at the applicable
exercise price. The warrants do not confer rights to dividends or voting rights prior to exercise and
may be exercised at any time up to their contractual expiry date.
The exercise prices for the warrants issued in 2025 are as follows:
Placing warrants
\u00a30.0025 warrants: \u00a30.00250 per share
\u00a30.0040 warrants: \u00a30.00400 per share
CLNs warrants
Class A warrants: \u00a30.00300 per share
Class B warrants: \u00a30.00375 per share
The movement in warrants outstanding during the year was as follows:
Number of warrants
Weighted
Weighted
average
average
exercise price
remaining
(\u00a3)
contractual life
Outstanding at 1 January 2025
-
-
-
Placing warrants
333,000,000
0.003000
2.82 years
Issued on conversion of CLNs
115,257,534
0.003375
2.82 years
Exercised during the year
(87,000,000)
0.002500
1.85 years
Outstanding at 31 December 2025
361,257,534
0.003240
1.85 years
Exercisable at end of year
361,257,534
0.003240
2.53 years
The weighted average remaining contractual life of the warrants outstanding at 31 December 2025
was 1.85 years (31 December 2024: nil).
Placing warrants
Placing warrants are outside the scope of IFRS 2, therefore no fair value has been assigned to the
placing warrants.
CLNs warrants
The fair value of the CLNs warrants issued was determined on the date of conversion using the Black-
Scholes option pricing model, amounting to \u00a373,935 for Class A warrants and \u00a360,089 for Class B
warrants. These amounts were recognised directly in equity within the warrant reserve.
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:2138009EB25MJIULQO19", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-316": { "value": "
25. FINANCIAL INSTRUMENTS
The totals for each category of financial instruments are as follows:
2025
2024
Financial Assets
\u00a3
\u00a3
Financial assets at FVTPL
222,945
-
Financial assets at amortised cost
Trade receivables
1,183,629
31,664
Deposit, prepayment and other receivables
571,450
11,821
Cash and bank balances
112,534
18,461
2,090,558
61,946
Financial Liabilities
Financial liabilities at amortised cost
Trade payables
740,584
36,110
Advance from customers, other payables and accruals
914,886
787,511
Amount due to an ex director
1,290,494
859,807
Lease liabilities
13,012
42,509
Current tax liabilities
100,704
-
3,059,680
1,725,937
Financial liabilities at FVTPL
1,189,996
-
Total financial liabilities
4,249,676
1,725,937
As at 31 December 2025, the Company held an investment in financial assets comprising a drawn-
down loan facility and attached warrants in unlisted entity EVOO AI Plc (EVOO CLNs). The EVOO
CLNs are measured at fair value with an initial cost of \u00a3200,000 and accrued interest of \u00a322,945,
resulting in a total carrying amount of \u00a3222,945. The warrants were classified as FVTPL derivatives
and were assigned a nil fair value at inception and as at the reporting date.
This nil valuation reflects management's judgement based on: (1) inability to obtain reliable financial
information from EVOO despite best efforts; (2) change in the Company's investment strategy; (3)
substantive deed assignment discussions during 2025; and (4) subsequent post-balance sheet event
of EVOO's formal winding-up proceedings. The EVOO CLNs were classified as FVTPL as it is
managed and evaluated on a fair value basis in accordance with the Group's investment strategy.
All financial assets and liabilities measured at fair value are classified as Level 3 in the fair value
hierarchy, as their valuation involves significant unobservable inputs.
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:2138009EB25MJIULQO19", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-317": { "value": "26. CAPITAL COMMITMENTS There were no capital commitments as at the year ended 31 December 2025 (2024: Nil)", "dimensions": { "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory", "language": "en", "entity": "scheme:2138009EB25MJIULQO19", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-318": { "value": "
27. SUBSEQUENT EVENTS
Since 31 December 2025, the Group completed the following transactions and events:
In March 2026, the Group completed a series of equity financing transactions raising approximately
\u00a39 million in aggregate gross proceeds:
On 11 March 2026, the Company entered into a subscription agreement with Mr. Siqi Cao, an
Executive Director, pursuant to which he subscribed for 444,371,233 new ordinary shares at a price
of \u00a30.0010 per share, raising approximately \u00a3444,731, with admission to trading becoming effective
on 16 March 2026.
On 30 March 2026, the Group completed the drawdown of the remaining CLNs and converted all
outstanding convertible loan notes with a total principal amount of \u00a35,925,000, together with all
accrued interest and facility fees, and the concurrent exercise of Conversion A Warrants by Mr. Siqi
Cao, which raised an additional \u00a32,735,629.
These transactions have materially strengthened the Group\u2019s balance sheet and have provided
additional financial resources to support the execution of its strategic objectives.
On 2 April 2026, Dr. Thomas Sawyer stepped down from his role as Chief Executive Officer of the
Company, and Mr. Siqi Cao, currently an Executive Director and the Company's largest shareholder,
was appointed as the new Chief Executive Officer with immediate effect. Dr. Sawyer will continue
to support the Company to ensure an orderly handover.
On 27 April 2026, the Company assigned the \u00a3200,000 EVOO CLNs, together with associated rights,
to VBG Consulting Holdings Limited for a consideration of \u00a3250,000. \u00a3150,000 were received at the
date of approval of the financial statements.
", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:2138009EB25MJIULQO19", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } } } }