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"fact-219": { "value": "20465.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:213800NFARY38KGRAH47", "period": "2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-220": { "value": "37172.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:213800NFARY38KGRAH47", "period": "2026-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-221": { "value": "20465.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:213800NFARY38KGRAH47", "period": "2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-223": { "value": "1. General Information The Company is incorporated and registered in England and Wales as a public limited company. The Company\u2019s registered number is 09976843 and its registered office is at 6 Floor, 99 Gresham Street, London EC2V 7NG. On 4 October 2017, the Company\u2019s shares were admitted to the Official List (by way of Standard Listing) and to trading on the London Stock Exchange\u2019s Main Market. With effect from its admission to the Official List and to trading on the Main Market of the London Stock Exchange, the Company has been subject to the UK Listing Rules issued by the Financial Conduct Authority, together with the Disclosure Guidance and Transparency Rules and other applicable regulatory requirements governing listed companies in the United Kingdom. The principal activity of the Company is that of an investment company, currently focused on acquiring a new business with adequate scale and growth potential to be listed on the Official Listing of the London Stock Exchange . The individual Financial Statements of the Company (\u201cCompany Financial Statements\u201d) have been prepared in accordance with the Companies Act 2006 which permits a Company that publishes its Company and Group Financial Statements together, to take advantage of the exemption in Section 408 of the Companies Act 2006, from presenting to its members its Company Income Statement and related notes that form part of the approved Company Financial Statements. ", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:213800NFARY38KGRAH47", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-278": { "value": "England and Wales ", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:213800NFARY38KGRAH47", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-275": { "value": "England and Wales", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:213800NFARY38KGRAH47", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-269": { "value": "public limited company", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:213800NFARY38KGRAH47", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-276": { "value": "6 Floor, 99 Gresham Street, London EC2V 7NG.", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:213800NFARY38KGRAH47", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-277": { "value": "London ", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "en", "entity": "scheme:213800NFARY38KGRAH47", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-267": { "value": "The principal activity of the Company is that of an investment company, currently focused on acquiring a new business with adequate scale and growth potential to be listed on the Official Listing of the London Stock Exchange ", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:213800NFARY38KGRAH47", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-274": { "value": "2. Accounting Policies The accounting policies set out below have been applied consistently to all periods presented in these Consolidated Financial Statements. The Group Financial Statements are presented in US Dollars as historically the entirety of the Company\u2019s operations have been located in the United States. New Standards, Amendments and Interpretations Not Yet Adopted At the date of approval of these Financial Statements, the following standards and interpretations are stated below: Amendments in the year: - Lack of Exchangeability (Amendments to IAS 21); and - Amendments to the SASB standards to enhance their international applicability. Not Yet Adopted: - IFRS 19 specifies the disclosure requirements an eligible subsidiary is permitted to apply instead of the disclosure requirements in other IFRS Accounting Standards; - Translation to a Hyperinflationary Presentation Currency (Amendments to IAS 21) The amendments clarify how companies should translate Financial Statements from a non-hyperinflationary currency into a hyperinflationary one; and - Amendments to Greenhouse Gas Emissions Disclosures (Amendments to IFRS S2) The amendments to IFRS S2 aim at supporting entities applying IFRS S2 by reducing the complexity, risk of potential duplication of reporting and related costs of applying specific requirements in IFRS S2. The Directors have considered those standards and interpretations, which have not been applied in the Financial Statements but are relevant to the Group\u2019s operations, that are in issue but not yet effective and do not consider that they will have a material impact on the future results of the Group. Standards Adopted Early by the Company The Company has not adopted any standards or interpretations early in either the current or the preceding financial period. Basis of Preparation The Financial Statements have been prepared in accordance with UK adopted International Accounting Standards (\u201cIFRS\u201d) and the requirements of the Companies Act, applicable to companies reporting under IFRS. The Financial Statements are prepared on a going concern basis and under the historical cost convention. Basis of Consolidation The Company was incorporated on 29 January 2016; On 4 October 2017, it acquired Coos Bay Energy LLC. At the time of its acquisition by the Company, Coos Bay Energy LLC consisted of Coos Bay Energy LLC and its wholly owned US Group. It is the Directors\u2019 opinion that the Company at the date of acquisition of Coos Bay Energy LLC did not meet the definition of a business as defined by IFRS 3 and therefore the acquisition was outside of the IFRS 3 scope. Where a party to an acquisition fails to satisfy the definition of a business, as defined by IFRS 3, management have decided to adopt a \u201cmerger accounting\u201d method of consolidation as the most relevant method to be used. Going Concern The Group Financial Statements have been prepared on a going concern basis, which assumes that the Group will continue to be able to meet its liabilities as they fall due for the foreseeable future. The Board has considered this in light of the Company\u2019s recapitalisation and debt restructuring efforts, which took the form of a Company Voluntary Arrangement (the \u201cCVA\u201d), which was completed on 19 February 2025. The Directors note that, notwithstanding the debt reduction and capitalisation anticipated by the passage of the CVA referenced above, the Group will need additional funding to continue operations for the foreseeable future. On 23 April 2026, the Company has successfully raised \u00a3311,000 through the private placement by the issue of 3,110,000,000 new ordinary shares in the Company at a price of 0.01 pence per ordinary share, to cover the majority of is financial commitments for the next twelve months. The Directors are confident however that the Group will still be able to raise, as required, sufficient cash to enable it to continue its operations to continue to meet, as and when they fall due, its liabilities for at least the next 12 months from the date of approval of the Group Financial Statements. The Group Financial Statements have, therefore, been prepared on the going concern basis. However, as there can be no certainty that over access to future funding by the Company, there exists a material uncertainty as to the Group\u2019s ability to continue as a going concern. Functional Currency Functional and Presentation Currency The individual financial information of each Group entity is measured in the currency of the primary economic environment in which the entity operates (its functional currency). The Company\u2019s functional currency is UK Pound Sterling (\u00a3). All other companies, belonging to the Corpus Group, have US Dollar as their functional currency. The Group Financial Statements are presented in US Dollars ($). Transactions and Balances Transactions in foreign currencies are converted into the respective functional currencies on initial recognition, using the exchange rates approximating those ruling at the transaction dates. Monetary assets and liabilities at the end of the reporting period are translated at the rates ruling as of that date. Non-monetary assets and liabilities are translated, using exchange rates that existed when the values were determined. All exchange differences are recognised in profit or loss. On consolidation, the assets and liabilities of the Group\u2019s Pound Sterling operations are translated into the Group\u2019s presentational currency (US Dollar) at exchange rates, prevailing at the reporting date. Income and expense items are translated at the average exchange rates for the period unless exchange rates have fluctuated significantly during the year, in which case the exchange rate at the date of the transaction is used. All exchange differences arising, if any, are recognised as other comprehensive income and are transferred to the Group\u2019s foreign currency translation reserve. Rates applied in these Financial Statements:
2025
2024
Closing USD/GBP rate at 31 December
1.34550
1.2535
Average USD/GBP rate for the year
1.31563
1.2786
Impairment Impairment of Financial Assets All financial assets are assessed at the end of each reporting period as to whether there is any objective evidence of impairment as a result of one or more events having an impact on the estimated future cash flows of the asset. For an equity instrument, a significant or prolonged decline in the fair value below its cost is considered to be objective evidence of impairment. An impairment loss in respect of financial assets carried at amortised cost is recognised in profit or loss and is measured as the difference between the asset\u2019s carrying amount and the present value of estimated future cash flows, discounted at the financial asset\u2019s original effective interest rate. If, in a subsequent period, the amount of the impairment loss decreases and the decrease can be related objectively to an event occurring after the impairment was recognised, the previously recognised impairment loss is reversed through profit or loss to the extent that the carrying amount of the financial asset at the date the impairment is reversed does not exceed what the amortised cost would have been had the impairment not been recognised. When there is a change in the estimates, used to determine the recoverable amount, a subsequent increase in the recoverable amount of an asset is treated as a reversal of the previous impairment loss and is recognised to the extent of the carrying amount of the asset that would have been determined (net of amortisation and depreciation) had no impairment loss been recognised. The reversal is recognised in profit or loss immediately, unless the asset is carried at its revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase. Financial Instruments Financial instruments are recognised in the statements of financial position, when the Group has become a party to the contractual provisions of the instruments. Financial Assets The Group classifies its financial assets as financial assets carried at amortised cost, cash and cash equivalents and restricted cash. Financial assets are initially measured at fair value and subsequently carried at amortised cost. Financial assets are derecognised, when the contractual rights to receive cash flows from the financial assets have expired or have been transferred and the Group has transferred substantially all the risks and rewards of ownership. On de-recognition of a financial asset in its entirety, the difference between the carrying amount and the sum of the consideration received and any cumulative gain or loss that had been recognised in other comprehensive income is recognised in profit or loss. Amortised Cost These assets incorporate such types of financial assets, where the objective is to hold these assets in order to collect contractual cash flows and the contractual cash flows are solely payments of principal and interest. They are initially recognised at fair value plus transaction costs that are directly attributable to their acquisition or issue and are subsequently carried at amortised cost, using the effective interest rate method, less provision for impairment. Impairment provisions receivables are recognised based on the simplified approach within IFRS 9, using a provision matrix in the determination of the lifetime expected credit losses. During this process, the probability of the non-payment of the receivables is assessed. This probability is then multiplied by the amount of the expected loss, arising from default to determine the lifetime expected credit loss for the receivables. On confirmation that the receivable will not be collectable, the gross carrying value of the asset is written off against the associated provision. Impairment provisions for receivables from related parties and loans to related parties are recognised based on a forward-looking expected credit loss model. The methodology, used to determine the amount of the provision, is based on whether there has been a significant increase in credit risk since initial recognition of the financial asset. For those where the credit risk has not increased significantly since initial recognition of the financial asset, twelve month expected credit losses, along with gross interest income, are recognised. For those for which credit risk has increased significantly but not determined to be credit impaired, lifetime expected credit losses along with the gross interest income are recognised. For those that are determined to be credit impaired, lifetime expected credit losses along with interest income on a net basis are recognised. The Group's financial assets, measured at amortised cost, comprise other receivables and cash and cash equivalents in the Consolidated Statement of Financial Position. Cash and Cash Equivalents Cash and cash equivalents comprise cash in hand, bank balances, bank overdrafts, deposits with financial institutions and short-term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value. Financial Liabilities Financial liabilities are recognised when the Group becomes a party to the contractual provisions of the financial instrument. Financial instruments are classified as liabilities or equity in accordance with the substance of the contractual arrangement. Interest, dividends, gains and losses, relating to a financial instrument classified as a liability, are reported as an expense or income. Distributions to holders of financial instruments classified as equity are charged directly to equity. All financial liabilities are recognised initially at fair value less financial costs and subsequently measured at amortised cost, using the effective interest method other than those categorised as fair value through the Statement of Comprehensive Income. A financial liability is derecognised when the obligation under the liability is discharged, cancelled or expires. When an existing financial liability is replaced by another from the same party on substantially different terms, or the terms of an existing liability are substantially modified, such an exchange or modification is treated as a de-recognition of the original liability and the recognition of a new liability and the difference in the respective carrying amounts is recognised in the Income Statement. Financial liabilities include the following items: - bank borrowings are initially recognised at fair value net of any transaction costs directly, attributable to the issue of the instrument. Such interest-bearing liabilities are subsequently measured at amortised cost, using the effective interest rate method, which ensures that any interest expense over the period to repayment is at a constant rate on the balance of the liability carried in the Consolidated Statement of Financial Position. For the purposes of each financial liability, interest expense includes initial transaction costs and any premium payable on redemption as well as any interest or coupon, payable while the liability is outstanding; - liability components of convertible loan notes are measured as described further below; and - trade payables and other short-term monetary liabilities, which are initially recognised at fair value and subsequently carried at amortised cost, using the effective interest method. Convertible Debt The proceeds, received on issue of the Group's convertible debt, are allocated into their liability and equity components. The amount, initially attributed to the debt component, equals the discounted cash flows, using a market rate of interest that would be payable on a similar debt instrument that does not include an option to convert. Subsequently, the debt component is accounted for as a financial liability, measured at amortised cost until extinguished on conversion or maturity of the bond. The remainder of the proceeds is allocated to the conversion option and is recognised as a separate equity component within shareholders' equity, net of income tax effects. Equity instruments Ordinary Shares Ordinary shares are classified as equity. Incremental costs, directly attributable to the issue of new shares, are shown in Share Premium account as a deduction, net of tax, from proceeds. Dividends on ordinary shares are recognised as liabilities, when approved for distribution is allocated to the conversion option and is recognised as a separate equity component within shareholders' equity, net of income tax effects. Warrants Warrants classified as equity are recorded at fair value as of the date of issuance on the Company\u2019s Consolidated Statement of Financial Position and no further adjustments to their valuation are made. Management estimates the fair value of these liabilities, using option pricing models and assumptions that are based on the individual characteristics of the warrants or instruments on the valuation date as well as assumptions for future financings, expected volatility, expected life, yield and risk-free interest rate. Taxation Income tax for each reporting period comprises current and deferred tax. Current tax is the expected amount of income taxes, payable in respect of the taxable profit for the year and is measured, using the tax rates that have been enacted or substantively enacted at the end of the reporting period. Deferred tax is provided in full, using the liability method, on temporary differences, arising between the tax bases of assets and liabilities and their carrying amounts in the Group Financial Statements. Deferred tax assets are recognised for all deductible temporary differences, unused tax losses and unused tax credits to the extent that it is probable that future taxable profits will be available against which the deductible temporary differences, unused tax losses and unused tax credits can be utilised. The carrying amounts of deferred tax assets are reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient future taxable profits will be available to allow all or part of the deferred tax assets to be utilised. Deferred tax liabilities are recognised for all taxable temporary differences other than those that arise from goodwill or excess of the Group\u2019s interest in the net fair value of the acquired Company\u2019s identifiable assets, liabilities and contingent liabilities over the business combination costs or from the initial recognition of an asset or liability in a transaction, which is not a business combination and at the time of the transaction, affects neither accounting profit nor taxable profit. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period, when the asset is realised or the liability is settled, based on the tax rates that have been enacted or substantively enacted at the end of the reporting period. Deferred tax assets and liabilities are offset, when there is a legally enforceable right to set off current tax assets against current tax liabilities and when the deferred income taxes relate to the same taxation authority. Unrecognised deferred tax assets are reassessed at each reporting date and are recognised to the extent that it has become probable that future taxable profit will allow deferred tax assets to be recovered. Deferred tax, relating to items recognised outside profit or loss, is recognised outside profit or loss. Deferred tax items are recognised in correlation to the underlying transactions either in other comprehensive income or directly in equity. Deferred tax assets and liabilities are recognised, where the carrying amount of an asset or liability in the Consolidated Statement of Financial Position differs from its tax base, except for differences, arising on the initial recognition of goodwill, the initial recognition of an asset or liability in a transaction, which is not a business combination and at the time of the transaction affects neither accounting or taxable profit, and investments in subsidiaries and joint arrangements, where the Group is able to control the timing of the reversal of the difference and it is probable that the difference will not reverse in the foreseeable future. Employee Benefits Short-Term Benefits Wages, salaries, paid annual leave and sick leave, bonuses and non-monetary benefits are accrued in the period in which the associated services are rendered by employees of the Group. Post-Employment Benefits The Group does not currently make provision for post-employment benefits by way of pension plans or similar arrangements. Provisions, Contingent Liabilities and Contingent Assets Provisions are recognised, when the Group has a present or constructive obligation as a result of past events, when it is probable that an outflow of resources, embodying economic benefits, will be required to settle the obligation and when a reliable estimate of the amount can be made. Provisions are reviewed at the end of each financial reporting period and adjusted to reflect the current best estimate. Where the effect of the time value of money is material, the provision is the present value of the estimated expenditure required to settle the obligation. A contingent liability is a possible obligation that arises from past events and whose existence will only be confirmed by the occurrence of one or more uncertain future events not wholly within the control of the Group. It can also be a present obligation, arising from past events that is not recognised because it is not probable that an outflow of economic resources will be required or the amount of obligation cannot be measured reliably. A contingent liability is not recognised but is disclosed in the notes to the Financial Statements. When a change in the probability of an outflow occurs so that the outflow is probable, it will then be recognised as a provision. A contingent asset is a probable asset that arises from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain events not wholly within the control of the Group. The Group does not recognise contingent assets but discloses its existence, where inflows of economic benefits are probable, but not virtually certain. Share-Based Payment Arrangements Equity-settled share-based payments to employees and others, providing similar services, are measured at the fair value of the equity instruments at the grant date. 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 Directors\u2019 estimate of equity instruments that will eventually vest, with a corresponding increase in equity. Where the conditions are non-vesting, the expense and equity reserve, arising from share-based payment transactions is recognised in full immediately on grant. At the end of each reporting period, the Directors revise their estimate of the number of equity instruments expected to vest. 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 other reserves. Operating Segments An operating segment is a component of the Group that engages in business activities from which it may earn revenues and incur expenses. The results of an operating segment are reviewed regularly by the chief operating decision maker to make decisions about resources to be allocated to the segment and assess its performance, and for which discrete financial information is available. Summary of Critical Accounting Estimates and Judgments The preparation of the Group Financial Statements, in conformity with IFRS, requires the use of certain critical accounting estimates. It also requires the Directors to exercise their judgment in the process of applying the accounting policies, which are detailed above. These judgments are continually evaluated by the Directors and management and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The key estimates and underlying assumptions, concerning the future and other key sources of estimation uncertainty at the reporting date, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial period 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. The prime areas, involving a higher degree of judgment or complexity, where assumptions and estimates are significant to the Financial Statements, are as follows: Going Concern The Group Financial Statements have been prepared on a going concern basis as the Directors have assessed the Group\u2019s ability to continue in operational existence for the foreseeable future. See Going Concern section on page 30 for more details. The Group Financial Statements do not include the adjustments that would result if the Group were not to continue as a going concern. ", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:213800NFARY38KGRAH47", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-268": { "value": "New Standards, Amendments and Interpretations Not Yet Adopted At the date of approval of these Financial Statements, the following standards and interpretations are stated below: Amendments in the year: - Lack of Exchangeability (Amendments to IAS 21); and - Amendments to the SASB standards to enhance their international applicability. Not Yet Adopted: - IFRS 19 specifies the disclosure requirements an eligible subsidiary is permitted to apply instead of the disclosure requirements in other IFRS Accounting Standards; - Translation to a Hyperinflationary Presentation Currency (Amendments to IAS 21) The amendments clarify how companies should translate Financial Statements from a non-hyperinflationary currency into a hyperinflationary one; and - Amendments to Greenhouse Gas Emissions Disclosures (Amendments to IFRS S2) The amendments to IFRS S2 aim at supporting entities applying IFRS S2 by reducing the complexity, risk of potential duplication of reporting and related costs of applying specific requirements in IFRS S2. The Directors have considered those standards and interpretations, which have not been applied in the Financial Statements but are relevant to the Group\u2019s operations, that are in issue but not yet effective and do not consider that they will have a material impact on the future results of the Group. Standards Adopted Early by the Company The Company has not adopted any standards or interpretations early in either the current or the preceding financial period. ", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory", "language": "en", "entity": "scheme:213800NFARY38KGRAH47", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-224": { "value": "New Standards, Amendments and Interpretations Not Yet Adopted At the date of approval of these Financial Statements, the following standards and interpretations are stated below: Amendments in the year: - Lack of Exchangeability (Amendments to IAS 21); and - Amendments to the SASB standards to enhance their international applicability. ", "dimensions": { "concept": "ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations", "language": "en", "entity": "scheme:213800NFARY38KGRAH47", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-225": { "value": "Not Yet Adopted: - IFRS 19 specifies the disclosure requirements an eligible subsidiary is permitted to apply instead of the disclosure requirements in other IFRS Accounting Standards; - Translation to a Hyperinflationary Presentation Currency (Amendments to IAS 21) The amendments clarify how companies should translate Financial Statements from a non-hyperinflationary currency into a hyperinflationary one; and - Amendments to Greenhouse Gas Emissions Disclosures (Amendments to IFRS S2) The amendments to IFRS S2 aim at supporting entities applying IFRS S2 by reducing the complexity, risk of potential duplication of reporting and related costs of applying specific requirements in IFRS S2. The Directors have considered those standards and interpretations, which have not been applied in the Financial Statements but are relevant to the Group\u2019s operations, that are in issue but not yet effective and do not consider that they will have a material impact on the future results of the Group.", "dimensions": { "concept": "ifrs-full:ExplanationOfNotAppliedNewStandardsOrInterpretations", "language": "en", "entity": "scheme:213800NFARY38KGRAH47", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-226": { "value": "Basis of Preparation The Financial Statements have been prepared in accordance with UK adopted International Accounting Standards (\u201cIFRS\u201d) and the requirements of the Companies Act, applicable to companies reporting under IFRS. The Financial Statements are prepared on a going concern basis and under the historical cost convention. ", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:213800NFARY38KGRAH47", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-227": { "value": "Basis of Consolidation The Company was incorporated on 29 January 2016; On 4 October 2017, it acquired Coos Bay Energy LLC. At the time of its acquisition by the Company, Coos Bay Energy LLC consisted of Coos Bay Energy LLC and its wholly owned US Group. It is the Directors\u2019 opinion that the Company at the date of acquisition of Coos Bay Energy LLC did not meet the definition of a business as defined by IFRS 3 and therefore the acquisition was outside of the IFRS 3 scope. Where a party to an acquisition fails to satisfy the definition of a business, as defined by IFRS 3, management have decided to adopt a \u201cmerger accounting\u201d method of consolidation as the most relevant method to be used. ", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:213800NFARY38KGRAH47", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-228": { "value": "Going Concern The Group Financial Statements have been prepared on a going concern basis, which assumes that the Group will continue to be able to meet its liabilities as they fall due for the foreseeable future. The Board has considered this in light of the Company\u2019s recapitalisation and debt restructuring efforts, which took the form of a Company Voluntary Arrangement (the \u201cCVA\u201d), which was completed on 19 February 2025. The Directors note that, notwithstanding the debt reduction and capitalisation anticipated by the passage of the CVA referenced above, the Group will need additional funding to continue operations for the foreseeable future. On 23 April 2026, the Company has successfully raised \u00a3311,000 through the private placement by the issue of 3,110,000,000 new ordinary shares in the Company at a price of 0.01 pence per ordinary share, to cover the majority of is financial commitments for the next twelve months. The Directors are confident however that the Group will still be able to raise, as required, sufficient cash to enable it to continue its operations to continue to meet, as and when they fall due, its liabilities for at least the next 12 months from the date of approval of the Group Financial Statements. The Group Financial Statements have, therefore, been prepared on the going concern basis. However, as there can be no certainty that over access to future funding by the Company, there exists a material uncertainty as to the Group\u2019s ability to continue as a going concern. ", "dimensions": { "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory", "language": "en", "entity": "scheme:213800NFARY38KGRAH47", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-229": { "value": "Functional and Presentation Currency The individual financial information of each Group entity is measured in the currency of the primary economic environment in which the entity operates (its functional currency). The Company\u2019s functional currency is UK Pound Sterling (\u00a3). All other companies, belonging to the Corpus Group, have US Dollar as their functional currency. The Group Financial Statements are presented in US Dollars ($). ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory", "language": "en", "entity": "scheme:213800NFARY38KGRAH47", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-230": { "value": "Transactions and Balances Transactions in foreign currencies are converted into the respective functional currencies on initial recognition, using the exchange rates approximating those ruling at the transaction dates. Monetary assets and liabilities at the end of the reporting period are translated at the rates ruling as of that date. Non-monetary assets and liabilities are translated, using exchange rates that existed when the values were determined. All exchange differences are recognised in profit or loss. On consolidation, the assets and liabilities of the Group\u2019s Pound Sterling operations are translated into the Group\u2019s presentational currency (US Dollar) at exchange rates, prevailing at the reporting date. Income and expense items are translated at the average exchange rates for the period unless exchange rates have fluctuated significantly during the year, in which case the exchange rate at the date of the transaction is used. All exchange differences arising, if any, are recognised as other comprehensive income and are transferred to the Group\u2019s foreign currency translation reserve. Rates applied in these Financial Statements:
2025
2024
Closing USD/GBP rate at 31 December
1.34550
1.2535
Average USD/GBP rate for the year
1.31563
1.2786
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:213800NFARY38KGRAH47", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-231": { "value": "Impairment Impairment of Financial Assets All financial assets are assessed at the end of each reporting period as to whether there is any objective evidence of impairment as a result of one or more events having an impact on the estimated future cash flows of the asset. For an equity instrument, a significant or prolonged decline in the fair value below its cost is considered to be objective evidence of impairment. An impairment loss in respect of financial assets carried at amortised cost is recognised in profit or loss and is measured as the difference between the asset\u2019s carrying amount and the present value of estimated future cash flows, discounted at the financial asset\u2019s original effective interest rate. If, in a subsequent period, the amount of the impairment loss decreases and the decrease can be related objectively to an event occurring after the impairment was recognised, the previously recognised impairment loss is reversed through profit or loss to the extent that the carrying amount of the financial asset at the date the impairment is reversed does not exceed what the amortised cost would have been had the impairment not been recognised. When there is a change in the estimates, used to determine the recoverable amount, a subsequent increase in the recoverable amount of an asset is treated as a reversal of the previous impairment loss and is recognised to the extent of the carrying amount of the asset that would have been determined (net of amortisation and depreciation) had no impairment loss been recognised. The reversal is recognised in profit or loss immediately, unless the asset is carried at its revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory", "language": "en", "entity": "scheme:213800NFARY38KGRAH47", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-232": { "value": "Financial Assets The Group classifies its financial assets as financial assets carried at amortised cost, cash and cash equivalents and restricted cash. Financial assets are initially measured at fair value and subsequently carried at amortised cost. Financial assets are derecognised, when the contractual rights to receive cash flows from the financial assets have expired or have been transferred and the Group has transferred substantially all the risks and rewards of ownership. On de-recognition of a financial asset in its entirety, the difference between the carrying amount and the sum of the consideration received and any cumulative gain or loss that had been recognised in other comprehensive income is recognised in profit or loss. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "en", "entity": "scheme:213800NFARY38KGRAH47", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-233": { "value": "Amortised Cost These assets incorporate such types of financial assets, where the objective is to hold these assets in order to collect contractual cash flows and the contractual cash flows are solely payments of principal and interest. They are initially recognised at fair value plus transaction costs that are directly attributable to their acquisition or issue and are subsequently carried at amortised cost, using the effective interest rate method, less provision for impairment. Impairment provisions receivables are recognised based on the simplified approach within IFRS 9, using a provision matrix in the determination of the lifetime expected credit losses. During this process, the probability of the non-payment of the receivables is assessed. This probability is then multiplied by the amount of the expected loss, arising from default to determine the lifetime expected credit loss for the receivables. On confirmation that the receivable will not be collectable, the gross carrying value of the asset is written off against the associated provision. Impairment provisions for receivables from related parties and loans to related parties are recognised based on a forward-looking expected credit loss model. The methodology, used to determine the amount of the provision, is based on whether there has been a significant increase in credit risk since initial recognition of the financial asset. For those where the credit risk has not increased significantly since initial recognition of the financial asset, twelve month expected credit losses, along with gross interest income, are recognised. For those for which credit risk has increased significantly but not determined to be credit impaired, lifetime expected credit losses along with the gross interest income are recognised. For those that are determined to be credit impaired, lifetime expected credit losses along with interest income on a net basis are recognised. The Group's financial assets, measured at amortised cost, comprise other receivables and cash and cash equivalents in the Consolidated Statement of Financial Position. ", "dimensions": { "concept": "cor:DescriptionOfAccountingPolicyForAmortisedCostExplanatory", "language": "en", "entity": "scheme:213800NFARY38KGRAH47", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-234": { "value": "Cash and Cash Equivalents Cash and cash equivalents comprise cash in hand, bank balances, bank overdrafts, deposits with financial institutions and short-term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents", "language": "en", "entity": "scheme:213800NFARY38KGRAH47", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-235": { "value": "Financial Liabilities Financial liabilities are recognised when the Group becomes a party to the contractual provisions of the financial instrument. Financial instruments are classified as liabilities or equity in accordance with the substance of the contractual arrangement. Interest, dividends, gains and losses, relating to a financial instrument classified as a liability, are reported as an expense or income. Distributions to holders of financial instruments classified as equity are charged directly to equity. All financial liabilities are recognised initially at fair value less financial costs and subsequently measured at amortised cost, using the effective interest method other than those categorised as fair value through the Statement of Comprehensive Income. A financial liability is derecognised when the obligation under the liability is discharged, cancelled or expires. When an existing financial liability is replaced by another from the same party on substantially different terms, or the terms of an existing liability are substantially modified, such an exchange or modification is treated as a de-recognition of the original liability and the recognition of a new liability and the difference in the respective carrying amounts is recognised in the Income Statement. Financial liabilities include the following items: - bank borrowings are initially recognised at fair value net of any transaction costs directly, attributable to the issue of the instrument. Such interest-bearing liabilities are subsequently measured at amortised cost, using the effective interest rate method, which ensures that any interest expense over the period to repayment is at a constant rate on the balance of the liability carried in the Consolidated Statement of Financial Position. For the purposes of each financial liability, interest expense includes initial transaction costs and any premium payable on redemption as well as any interest or coupon, payable while the liability is outstanding; - liability components of convertible loan notes are measured as described further below; and - trade payables and other short-term monetary liabilities, which are initially recognised at fair value and subsequently carried at amortised cost, using the effective interest method. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800NFARY38KGRAH47", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-236": { "value": "Convertible Debt The proceeds, received on issue of the Group's convertible debt, are allocated into their liability and equity components. The amount, initially attributed to the debt component, equals the discounted cash flows, using a market rate of interest that would be payable on a similar debt instrument that does not include an option to convert. Subsequently, the debt component is accounted for as a financial liability, measured at amortised cost until extinguished on conversion or maturity of the bond. The remainder of the proceeds is allocated to the conversion option and is recognised as a separate equity component within shareholders' equity, net of income tax effects.", "dimensions": { "concept": "cor:DescriptionOfAccountingPolicyForConvertibleDebtExplanatory", "language": "en", "entity": "scheme:213800NFARY38KGRAH47", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-237": { "value": "Ordinary Shares Ordinary shares are classified as equity. Incremental costs, directly attributable to the issue of new shares, are shown in Share Premium account as a deduction, net of tax, from proceeds. Dividends on ordinary shares are recognised as liabilities, when approved for distribution is allocated to the conversion option and is recognised as a separate equity component within shareholders' equity, net of income tax effects.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory", "language": "en", "entity": "scheme:213800NFARY38KGRAH47", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-238": { "value": "Warrants Warrants classified as equity are recorded at fair value as of the date of issuance on the Company\u2019s Consolidated Statement of Financial Position and no further adjustments to their valuation are made. Management estimates the fair value of these liabilities, using option pricing models and assumptions that are based on the individual characteristics of the warrants or instruments on the valuation date as well as assumptions for future financings, expected volatility, expected life, yield and risk-free interest rate. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForWarrantsExplanatory", "language": "en", "entity": "scheme:213800NFARY38KGRAH47", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-270": { "value": "Taxation Income tax for each reporting period comprises current and deferred tax. Current tax is the expected amount of income taxes, payable in respect of the taxable profit for the year and is measured, using the tax rates that have been enacted or substantively enacted at the end of the reporting period. Deferred tax is provided in full, using the liability method, on temporary differences, arising between the tax bases of assets and liabilities and their carrying amounts in the Group Financial Statements. Deferred tax assets are recognised for all deductible temporary differences, unused tax losses and unused tax credits to the extent that it is probable that future taxable profits will be available against which the deductible temporary differences, unused tax losses and unused tax credits can be utilised. The carrying amounts of deferred tax assets are reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient future taxable profits will be available to allow all or part of the deferred tax assets to be utilised. Deferred tax liabilities are recognised for all taxable temporary differences other than those that arise from goodwill or excess of the Group\u2019s interest in the net fair value of the acquired Company\u2019s identifiable assets, liabilities and contingent liabilities over the business combination costs or from the initial recognition of an asset or liability in a transaction, which is not a business combination and at the time of the transaction, affects neither accounting profit nor taxable profit. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period, when the asset is realised or the liability is settled, based on the tax rates that have been enacted or substantively enacted at the end of the reporting period. Deferred tax assets and liabilities are offset, when there is a legally enforceable right to set off current tax assets against current tax liabilities and when the deferred income taxes relate to the same taxation authority. Unrecognised deferred tax assets are reassessed at each reporting date and are recognised to the extent that it has become probable that future taxable profit will allow deferred tax assets to be recovered. Deferred tax, relating to items recognised outside profit or loss, is recognised outside profit or loss. Deferred tax items are recognised in correlation to the underlying transactions either in other comprehensive income or directly in equity. Deferred tax assets and liabilities are recognised, where the carrying amount of an asset or liability in the Consolidated Statement of Financial Position differs from its tax base, except for differences, arising on the initial recognition of goodwill, the initial recognition of an asset or liability in a transaction, which is not a business combination and at the time of the transaction affects neither accounting or taxable profit, and investments in subsidiaries and joint arrangements, where the Group is able to control the timing of the reversal of the difference and it is probable that the difference will not reverse in the foreseeable future. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800NFARY38KGRAH47", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-239": { "value": "Deferred tax is provided in full, using the liability method, on temporary differences, arising between the tax bases of assets and liabilities and their carrying amounts in the Group Financial Statements. Deferred tax assets are recognised for all deductible temporary differences, unused tax losses and unused tax credits to the extent that it is probable that future taxable profits will be available against which the deductible temporary differences, unused tax losses and unused tax credits can be utilised. The carrying amounts of deferred tax assets are reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient future taxable profits will be available to allow all or part of the deferred tax assets to be utilised. Deferred tax liabilities are recognised for all taxable temporary differences other than those that arise from goodwill or excess of the Group\u2019s interest in the net fair value of the acquired Company\u2019s identifiable assets, liabilities and contingent liabilities over the business combination costs or from the initial recognition of an asset or liability in a transaction, which is not a business combination and at the time of the transaction, affects neither accounting profit nor taxable profit. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period, when the asset is realised or the liability is settled, based on the tax rates that have been enacted or substantively enacted at the end of the reporting period. Deferred tax assets and liabilities are offset, when there is a legally enforceable right to set off current tax assets against current tax liabilities and when the deferred income taxes relate to the same taxation authority. Unrecognised deferred tax assets are reassessed at each reporting date and are recognised to the extent that it has become probable that future taxable profit will allow deferred tax assets to be recovered. Deferred tax, relating to items recognised outside profit or loss, is recognised outside profit or loss. Deferred tax items are recognised in correlation to the underlying transactions either in other comprehensive income or directly in equity. Deferred tax assets and liabilities are recognised, where the carrying amount of an asset or liability in the Consolidated Statement of Financial Position differs from its tax base, except for differences, arising on the initial recognition of goodwill, the initial recognition of an asset or liability in a transaction, which is not a business combination and at the time of the transaction affects neither accounting or taxable profit, and investments in subsidiaries and joint arrangements, where the Group is able to control the timing of the reversal of the difference and it is probable that the difference will not reverse in the foreseeable future. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800NFARY38KGRAH47", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-240": { "value": "Employee Benefits Short-Term Benefits Wages, salaries, paid annual leave and sick leave, bonuses and non-monetary benefits are accrued in the period in which the associated services are rendered by employees of the Group. Post-Employment Benefits The Group does not currently make provision for post-employment benefits by way of pension plans or similar arrangements. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:213800NFARY38KGRAH47", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-241": { "value": "Provisions, Contingent Liabilities and Contingent Assets Provisions are recognised, when the Group has a present or constructive obligation as a result of past events, when it is probable that an outflow of resources, embodying economic benefits, will be required to settle the obligation and when a reliable estimate of the amount can be made. Provisions are reviewed at the end of each financial reporting period and adjusted to reflect the current best estimate. Where the effect of the time value of money is material, the provision is the present value of the estimated expenditure required to settle the obligation. A contingent liability is a possible obligation that arises from past events and whose existence will only be confirmed by the occurrence of one or more uncertain future events not wholly within the control of the Group. It can also be a present obligation, arising from past events that is not recognised because it is not probable that an outflow of economic resources will be required or the amount of obligation cannot be measured reliably. A contingent liability is not recognised but is disclosed in the notes to the Financial Statements. When a change in the probability of an outflow occurs so that the outflow is probable, it will then be recognised as a provision. A contingent asset is a probable asset that arises from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain events not wholly within the control of the Group. The Group does not recognise contingent assets but discloses its existence, where inflows of economic benefits are probable, but not virtually certain. ", "dimensions": { "concept": "cor:DescriptionOfAccountingPolicyForProvisionsContingentLiabilitiesAndContingentAssetsExplanatory", "language": "en", "entity": "scheme:213800NFARY38KGRAH47", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-242": { "value": "Share-Based Payment Arrangements Equity-settled share-based payments to employees and others, providing similar services, are measured at the fair value of the equity instruments at the grant date. 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 Directors\u2019 estimate of equity instruments that will eventually vest, with a corresponding increase in equity. Where the conditions are non-vesting, the expense and equity reserve, arising from share-based payment transactions is recognised in full immediately on grant. At the end of each reporting period, the Directors revise their estimate of the number of equity instruments expected to vest. 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 other reserves. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory", "language": "en", "entity": "scheme:213800NFARY38KGRAH47", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-243": { "value": "Operating Segments An operating segment is a component of the Group that engages in business activities from which it may earn revenues and incur expenses. The results of an operating segment are reviewed regularly by the chief operating decision maker to make decisions about resources to be allocated to the segment and assess its performance, and for which discrete financial information is available. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory", "language": "en", "entity": "scheme:213800NFARY38KGRAH47", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-244": { "value": "Summary of Critical Accounting Estimates and Judgments The preparation of the Group Financial Statements, in conformity with IFRS, requires the use of certain critical accounting estimates. It also requires the Directors to exercise their judgment in the process of applying the accounting policies, which are detailed above. These judgments are continually evaluated by the Directors and management and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The key estimates and underlying assumptions, concerning the future and other key sources of estimation uncertainty at the reporting date, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial period 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. The prime areas, involving a higher degree of judgment or complexity, where assumptions and estimates are significant to the Financial Statements, are as follows: Going Concern The Group Financial Statements have been prepared on a going concern basis as the Directors have assessed the Group\u2019s ability to continue in operational existence for the foreseeable future. See Going Concern section on page 30 for more details. The Group Financial Statements do not include the adjustments that would result if the Group were not to continue as a going concern. ", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:213800NFARY38KGRAH47", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-245": { "value": "3. Segmental Analysis IFRS 8 \u201cOperating Segments\u201d requires operating segments to be identified on the basis of internal reports about components of the Group that are regularly reviewed by the chief operating decision maker (which takes the form of the Directors) as defined in IFRS 8 \u201cOperating Segments\u201d, in order to allocate resources to the segment and to assess its performance. The principal activity of the Company is that of an investment company, currently focused on acquiring a new business with adequate scale and growth potential to operate successfully on the Standard List of the London Stock Exchange. At 31 December 2025 and 31 December 2024, the Directors consider there is one reportable operating segment. Accordingly, an analysis of segment profit or loss, segment assets, segment liabilities and other material items has not been presented. The Group operates in one geographic area, being the UK.", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:213800NFARY38KGRAH47", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-246": { "value": "4. Profit/(loss) for the Year Before Taxation Profit/(loss) before tax is stated after charging / (crediting):
2025
2024
US$
US$
Auditor\u2019s remuneration:
-
fees payable to the Company\u2019s auditor for the audit of the
39,469
38,359
consolidated and Company Financial Statements
Foreign currency translation (gain)/loss
(3,732)
20,376
", "dimensions": { "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory", "language": "en", "entity": "scheme:213800NFARY38KGRAH47", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-247": { "value": "
5. Directors and Staff
The Director\u2019s, who served in the period, are as follows:
Appointed
Resigned
Paul Forrest
20.09.2024
-
Richard Glass
20.09.2024
John McGoldrick
20.09.2024
Scott Kaintz
10.12.2024
Owen May
29.05.2024
", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:213800NFARY38KGRAH47", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-248": { "value": "
Remuneration of Key Management Personnel
The following table sets forth the compensation awarded, paid to or earned by each Director during the
year:
2025
Social
Share-based
Directors\u2019
security
Total cash-
Payments
Total
fees
costs
compensation
(options)
compensation
US$
US$
US$
US$
US$
Paul Forrest
78,938
9,986
88,924
-
88,924
Richard Glass
78,938
9,986
88,924
-
88,924
Total Directors\u2019
compensation
157,876
19,972
177,848
-
177,848
11 of the 12 months of Directors\u2019 fees were accrued and remain payable as of the period.
2024
Social
Share-based
Directors\u2019
security
Total cash-
Payments
Total
fees
costs
compensation
(options)
compensation
US$
US$
US$
US$
US$
Paul Forrest
21,524
2,970
24,494
-
24,494
Richard Glass
21,524
2,970
24,494
-
24,494
John McGoldrick
39,173
-
39,173
-
39,173
Scott Kaintz
(34,141)
(6,177)
(40,318)
-
(40,318)
Owen May
13,314
-
13,314
-
13,314
Total Directors\u2019
compensation
61,394
(237)
61,157
-
61,157
John McGoldrick has, through agreement with the Company, agreed to defer payment of his Director\u2019s
compensation from 2017 to 2024, which at 31 December 2024 totaled US$400,386 and has been
recognised in other payables at the reporting date and was settled as part of the CVA completion on 19
February 2025.
Owen May has, through agreement with the Company, agreed to defer payment of his Director\u2019s
compensation from 2018 to 2024, which at 31 December 2024 totaled US$157,694 and has been
recognised in other payables at the reporting date and was settled as part of the CVA completion on 19
February 2025.
As at 31 December 2024, Scott Kaintz was owed US$262,110 in unpaid salary and has been recognised
in other payables at the reporting date and was settled as part of the CVA completion on 19 February
2025.
", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:213800NFARY38KGRAH47", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-249": { "value": "6. Administrative Expenses
2025
2024
US$
US$
Staff costs
Directors\u2019 salaries
157,876
61,394
Employers NI
19,972
(237)
Consultants
83,937
43,985
Professional services
Accounting, audit & taxation
81,931
78,664
Legal
9,701
735
Marketing
739
3,377
Regulatory compliance
88,711
141,090
Travel
9,864
14,144
Office and Admin
General
11,047
(15,950)
IT costs
763
1,373
Temporary storage and office rent
-
47,240
Registered office
2,599
-
Insurance
111
36,774
Write back of creditors
(71,781)
-
Total administrative costs
395,470
412,589
", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory", "language": "en", "entity": "scheme:213800NFARY38KGRAH47", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-250": { "value": "
7. CVA Administrative and Finance Income
On 19 February 2025, the Company fully implemented the Creditor Voluntary arrangement (\u201cthe CVA\u201d)
approved by the Company\u2019s creditors and shareholders. On the completion date, creditors were paid
partially in cash and issuance of unsecured convertible loan notes (UCLN). The balance of the
outstanding payables were written-off as a result of the CVA. The write offs which are reported in the
income statement are as below:
2025
2024
US$
US$
Administrative income \u2013 CVA
1,368,188
-
Finance income - CVA
2,702,177
-
4,070,365
-
Administrative income relates to gain on write-back of Trade creditors payable balance after settlement of cash and UCLN. Finance income relates to gain on write-back of borrowings\u2019 s balance after settlement of cash and UCLN", "dimensions": { "concept": "cor:DisclosureOfCVAAdministrativeAndFinanceIncomeExplanatory", "language": "en", "entity": "scheme:213800NFARY38KGRAH47", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-251": { "value": "8. Finance Income (Expense)(Net)
2025
2024
US$
US$
Foreign exchange gain/(loss)
3,732
(20,376)
Interest expense on promissory notes and other short-term loans
(213,784)
Other finance charges
(1,316)
-
Total finance income / (expense)
2,416
(234,160)
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:213800NFARY38KGRAH47", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-252": { "value": "
9. Taxation
The Group has made no provision for taxation as it has not yet generated any taxable income. A
reconciliation of income tax expense, applicable to the loss before taxation at the statutory tax rate to the
income tax expense at the effective tax rate of the Group, is as follows:
2025
2024
US$
US$
Profit/(loss) before tax
3,677,311
(642,087)
UK corporation tax credit at 25.00% (2024: 19.00%)
919,328
(121,997)
Effect of non-deductible expense
104
Differences in overseas tax rates
559
Effect of tax benefit of losses carried forward
(919,328)
121,334
Current tax (credit)
-
-
As at 31 December 2025, the tax effects of temporary timing differences, giving rise to deferred tax assets,
was US$2,055,635 (2024: US$1,982,821).
A deferred tax asset in respect of these losses and temporary differences has not been established as the Group has not yet generated any revenues and the Directors have, therefore, assessed the likelihood of future profits being available to offset such deferred tax assets to be uncertain. ", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800NFARY38KGRAH47", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-253": { "value": "10. Profit/(Loss) Per Share The basic profit/(loss) per share is derived by dividing the profit/(loss) for the year, attributable to ordinary shareholders of the Company by the weighted average number of shares in issue. Diluted profit/(loss) per share is derived by dividing the profit/(loss) for the year, attributable to ordinary shareholders of the Company by the weighted average number of shares in issue plus the weighted average number of ordinary shares that would be issued on conversion of all dilutive potential ordinary shares into ordinary shares. The following reflects the profit/(loss) and share data used in the basic and diluted profit/(loss) per share computations:
2025
2024
Profit/(loss) after tax attributable to the shareholders of the parent
3,677,311
(642,087)
(US$)
Weighted average number of ordinary shares of \u00a30.01 in issue used
2,474,708,622
1,232,973,465
calculation of in basic and diluted EPS
Profit/(loss) per share - basic and fully diluted (US$)
0.0015
(0.001)
At 31 December 2025 and 31 December 2024, the effect of all potential ordinary shares and contingently issuable shares, that are presented in the table below, was anti-dilutive as it would lead to a further reduction of loss per share, therefore, these instruments were not included in the diluted loss per share calculation.
2025
2024
Number
Number
Share options granted to employees - fully vested at the end of the
respective period
-
-
Warrants given to shareholders as a part of placing equity instruments
3,126,667,230
1,133,333,900
- not vested at the end of the respective period
Warrants given to shareholders as a part of placing equity instruments
-
-
- fully vested at the end of the respective period
Total instruments fully vested
-
-
Total number of instruments and potentially issuable instruments
(vested and not vested) not included into the fully diluted EPS
3,126,667,230
1,133,333,900
calculation
", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:213800NFARY38KGRAH47", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-254": { "value": "11. Intangible Assets
2025
2024
Exploration and evaluation expenditure
US$
US$
Cost:
At the beginning of the year
24,716,316
24,716,316
Additions \u2013 exploration costs capitalised
-
-
At the end of the year
24,716,316
24,716,316
Impairment provision:
At the beginning of the year
(24,716,316)
(24,716,316)
Provision for the year
-
-
At end of the year
(24,716,316)
(24,716,316)
Net Book Value
-
-
Environmental Matters The Group has established procedures for a continuing evaluation of its operations to identify potential environmental exposures and to assure compliance with regulatory policies and procedures. The Directors monitor these laws and regulations and periodically assesses the propriety of its operational and accounting policies, related to environmental issues. The nature of the Group\u2019s business requires routine day-to-day compliance with environmental laws and regulations. The Group has incurred no material environmental investigation, compliance or remediation costs for each of the years ended 31 December 2025 and 31 December 2024. The Directors are unable to predict whether the Group\u2019s future operations will be materially affected by these laws and regulations. It is believed that legislation and regulations, relating to environmental protection will not materially affect the results of operations of the Group. ", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "en", "entity": "scheme:213800NFARY38KGRAH47", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-255": { "value": "12. Subsidiary Undertakings The Group has the following subsidiary undertakings: Name Country of incorporation Issued capital Proportion held by Group Activity Coos Bay Energy LLC USA Membership interests 100% Holding company Westport Energy Acquisitions Inc. USA Shares 100% Holding company Westport Energy LLC USA Membership interests 100% Oil and gas exploration Coos Bay Energy LLC is a limited liability corporation incorporated in Nevada, USA whose registered office is 1370 Crowley Avenue SE, Portland, Oregon 97302, USA. Westport Energy Acquisition Inc. was incorporated in May 2010 in Delaware, USA. Its registered office is located at 100 Overlook Center, 2nd Floor, Princeton Junction, NJ 08540, USA. Westport Energy LLC was incorporated in December 2008 in Delaware, USA. Its registered office is located at 100 Overlook Center, 2nd Floor, Princeton Junction, NJ 08540, USA. All three (3) subsidiaries remain dormant as of signing date. ", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "en", "entity": "scheme:213800NFARY38KGRAH47", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-256": { "value": "13. Restricted Cash Restricted cash of $125,000 comprises funds was held as collateral to support stand-by letters of credit related to the Group\u2019s oil and gas properties. The letters of credit secure the reclamation obligations under the leases and state law. The cash can be taken by Umpqua Bank in the event the letters of credit are drawn on by the State of Oregon, Department of Geology & Mineral Industries (DOGAMI). The cash is held in the form of a Certificate of Deposit. In 2022, the Group recognised a provision for reclamation obligations equivalent to the entire restricted cash balance in recognition of the fact that recovery of these funds would likely be nil following completion of reclamation work on these oil and gas properties. This provision has been offset against the restricted cash balance as permitted by IAS 32. ", "dimensions": { "concept": "ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:213800NFARY38KGRAH47", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-258": { "value": "14. Prepayments and Other Receivables
2025
2024
US$
US$
Prepayments
9,033
-
VAT recoverable
-
21,177
Other debtors
-
245,684
Total prepayments and other receivables
9,033
266,861
The fair value of prepayments and receivables approximates their carrying amount as the impact of discounting is not significant. The prepayments and receivables are not impaired and are not past due. In 2024, other debtors include deposit made to the CVA supervisor to cover fees and out of pocket expense. This also includes funds for the settlement of the final cash distribution to the Creditor under the CVA which was formally completed on 19 February 2025", "dimensions": { "concept": "cor:DisclosureOfPrepaymentsAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:213800NFARY38KGRAH47", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-257": { "value": "15. Cash and Cash Equivalents For the purpose of the Statements of Financial Position, cash and cash equivalents comprise the following:
2025
2024
US$
US$
Cash in hand and at bank
37,172
20,465
", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:213800NFARY38KGRAH47", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-259": { "value": "16. Trade and Other Payables
2025
2024
US$
US$
Trade and other payables
48,992
813,982
Vat payable
39,158
-
Accruals
266,669
928,918
Total financial liabilities, excluding loans and borrowings, classified as
financial liabilities measured at amortised cost
354,819
1,742,900
Other payables - tax and social security payments
-
-
Total trade and other payables
354,819
1,742,900
", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:213800NFARY38KGRAH47", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-260": { "value": "
17. Borrowings
Details of the notes and borrowings originated by the Group are disclosed in the table below:
Origination
Contractual
Original note
Annual
Status at 31
date
settlement date
value in
interest
December 2024
original
rate
currency
Security
Conversion/Re
payment at
C4 Energy Ltd
22 Sept 2017
RTO date
US$200,000
15%
unsecured
Outstanding
Conversion at
Bruce Edwards
1 Sep 2017
RTO date
US$100,000
15%
unsecured
Outstanding
100%
Conversion/Re
interest in
HNW Investor
payment at
Coos Bay
Group
1 July 2019
RTO date
\u00a3263,265
13%
LLC
Outstanding
Sun Seven Stars
Conversion/Re
Investment Group
payment at
(\"SSSIG\")
13 Mar 2020
RTO date
\u00a3260,000
10%
unsecured
Outstanding
Conversion/Re
Poseidon Plastics
2 February
payment at
Limited (\u201cPPL\u201d)
2021
RTO date
\u00a3590,000
10%
unsecured
Outstanding
Technology
Conversion/Re
Metals Market
payment at
Limited (\u2018\u2019TM2\u2019\u2019)
19 April 2023
RTO date
\u00a359,500
10%
unsecured
Outstanding
*Following the CVA completion on 19 February 2025, all of the above borrowings are fully settled.
2025
2024
US$
US$
At 1 January
2,672,891
2,522,708
Received during the year
-
-
Repayment in the year
-
(28,565)
Interest accrued during the year
-
211,801
Exchange rate differences
-
(33,053)
CVA settlement
(95,900)
-
Write-off of payables
(2,576,991)
-
Short-term loans and borrowings 31 December
-
2,672,891
Reconciliation of Liabilities Arising from Financing Activities
31 Dec 2024
CVA Settlement
Write-off of Payable
31 Dec 2025
HNW Investor Group
533,807
(19,019)
(514,788)
-
C4 Energy Ltd.
382,378
(13,467)
(368,911)
-
Technology Metals
86,303
(3,124)
(83,179)
-
Bruce Edwards
207,349
(7,485)
(199,864)
-
Sun Seven Stars Investment
477,139
(17,274)
(459,865)
-
Group (\"SSSIG\")
Poseidon Plastics Ltd (\u201cPPL\u201d)
985,915
(35,531)
(950,384)
-
Total liabilities from
financing activities
2,672,891
(95,900)
(2,576,991)
-
Cash flows
Proceeds
Non-cash flow
Non-cash flow
31 Dec
from new
Forex
Interest
2023
borrowings
movement
accrued
31 Dec 2024
HNW Investor Group
498,555
-
(8,508)
43,760
533,807
C4 Energy Ltd.
352,378
-
-
30,000
382,378
Technology Metals
75,744
-
(1,346)
11,905
86,303
Bruce Edwards
192,349
-
-
15,000
207,349
Sun Seven Stars Investment
451,474
-
(7,579)
33,244
477,139
Group (\"SSSIG\")
Poseidon Plastics Ltd
925,962
-
(15,697)
75,650
985,915
(\u201cPPL\u201d)
Other (Premium Credit)
26,246
(28,565)
78
2,241
-
Total liabilities from
financing activities
2,522,708
(28,565)
(33,052)
211,800
2,672,891
", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory", "language": "en", "entity": "scheme:213800NFARY38KGRAH47", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-261": { "value": "
18. Share Capital
Authorised Share Capital
As permitted by the Companies Act 2006, the Company does not have an authorised share capital. The
Company has one class of ordinary shares, which carry no right to fixed income. The ordinary shares
carry the right to one vote per share at General Meetings of the Company and the rights to share in any
distribution of profits or returns of capital and to share in any residual assets available for distribution in
the event of a winding up.
Issued Equity Share Capital
Ordinary shares,
number
Deferred shares,
number
Share capital,
US$
At 1 January 2024
99,639,565
83,032,971
1,105,547
At 31 December 2024
1,232,973,465
83,032,971
1,250,458
At 31 December 2025
3,226,306,795
83,032,971
1,510,841
Number Ordinary shares of \u00a30.0001 Number Deferred shares of \u00a30.0099 Share Capital, US$ Number Ordinary shares of \u00a30.01 before subdivision Share Capital, US$ Issued and fully paid Existing Ordinary Shares of \u00a30.01 each immediately before subdivision - - - 83,032,972 1,103,457 After subdivision*: New Ordinary shares of \u00a30.0001 each 83,032,972 - 11,035 - - Deferred Shares of \u00a30.0099 each - 83,032,971 1,092,422 - - Post reorganization issue of shares 16,606,59 - 2,090 - - September 2024 issue of shares 1,133,333,900 - 144,911 - - Total Share Capital 31 December 2024 1,232,973,465 83,032,971 1,250,458 - - New Ordinary shares of \u00a30.0001 each for the year 1,993,333,330 - 260,383 - - Total Share Capital 31 December 2025 3,226,306,795 83,032,971 1,510,841 - - On 6 May 2020, the Company\u2019s shareholders approved the subdivision and re-designation of the 83,032,971 Existing Ordinary Shares (\"Existing Ordinary Shares\") of \u00a30.01 each in the capital of the Company into (i) 83,032,971 New Ordinary Shares (\"New Ordinary Shares\") of \u00a30.0001 each and (ii) 83,032,971 Deferred Shares (\"Deferred Shares\") of \u00a30.0099 each in the capital of the Company, and to amend the Company's Articles of Association accordingly. On 11 February 2025, the Company raised \u00a399,000, before expenses, through a placing of 659,999,997 new ordinary shares of 0.01 pence each (\"Ordinary Shares\") at a price of 0.015 pence per new Ordinary Share. On 30 June 2025, the Company raised \u00a3200,000, before expenses, through a placing of 1,333,333,333 new ordinary shares of 0.01 pence each (\"Ordinary Shares\") at a price of 0.015 pence per new Ordinary Share. Each New Ordinary Share carries the same rights in all respects under the amended Articles of Association as each Existing Ordinary Share did under the existing Articles of Association, including the rights in respect of voting and the entitlement to receive dividends. Each Deferred Share carries no rights and is deemed effectively valueless. ", "dimensions": { "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory", "language": "en", "entity": "scheme:213800NFARY38KGRAH47", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-263": { "value": "19. Warrants Warrants The following warrants were issued in relation to the issued shares for the year.
2025
2024
Number of
Number of
warrants
warrants
Outstanding at the beginning of the year
1,133,333,900
-
Granted during the year
1,993,333,330
1,133,333,900
Lapsed during the year
-
Exercised during the year
-
Outstanding at the end of the year
3,126,667,230
1,133,333,900
Vested and exercised at the end of the year
-
-
On 11 February 2025, the Company raised \u00a399,000, before expenses, through a placing of 659,999,997 new ordinary shares and on 30 June 2025, the Company also raised \u00a3200,000, before expenses, through a placing of 1,333,333,333 new ordinary shares. The Placing Shares each have an attaching grant of warrants (\"Warrants\") on a one-for-one basis The exercise price of warrants, outstanding on 31 December 2025 was \u00a30.0005 (2024: \u00a30.0005) Their weighted average remaining contractual life was 2.86 years (2024: 4.72 years). The weighted average share price (at the date of exercise) of warrants, exercised during the year, was nil (2024: nil) as no warrants were exercised. Calculation of volatility involves significant judgement by the Directors due to the absence of the historical trading data for the Company at the date of the grant. Volatility number above was estimated based on the range of 5-year month end volatilities extracted from the FTSE AIM all-Share index. ", "dimensions": { "concept": "cor:DisclosureOfWarrantsExplanatory", "language": "en", "entity": "scheme:213800NFARY38KGRAH47", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-262": { "value": "20. Reserves Share Premium The share premium account represents the excess of consideration received for shares issued above their nominal value net of transaction costs. Foreign Currency Translation Reserve The translation reserve represents the exchange gains and losses that have arisen from the retranslation of operations with a functional currency, which differs to the presentation currency. Retained Earnings Retained earnings represent the cumulative profit and loss net of distributions to owners. Warrants Reserve The warrants reserve represents the cumulative fair value of the warrants, granted to the investors together with placement shares. Share-Based Payment Reserve The share-based payment reserve represents the cumulative charge for options granted. Merger Reserve The merger reserve represents the cumulative share capital and membership capital contributions of all the companies included into the legal acquire sub-group less cost of investments into these legal acquirees. Convertible loan reserve The convertible loan reserve represents loan note payable issued to CVA creditors as part of the CVA settlement during the year.", "dimensions": { "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:213800NFARY38KGRAH47", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-271": { "value": "21. Financial Instruments \u2013 Risk Management General Objectives, Policies and Processes The overall objective of the Directors is to set policies that seek to reduce risk as far as possible without unduly affecting the Group\u2019s competitiveness and flexibility. Further details regarding these policies are set out below. The Directors review the Group\u2019s monthly reports through which they assess the effectiveness of the processes put in place and the appropriateness of the objectives and policies it sets. Categories of Financial Assets and Liabilities The Group\u2019s activities are exposed to a variety of market risk (including currency risk) and liquidity risk. The Group\u2019s overall financial risk management policy focuses on the unpredictability of financial markets and seeks to minimise potential adverse effects on its financial performance. The principal financial instruments used by the Group, from which financial instrument risk arises, are as follows: - other receivables; - cash and cash equivalents; - trade and other payables; and - borrowings. The carrying value of financial assets and financial liabilities, maturing within the next 12 months, approximates their fair value due to the relatively short-term maturity of the financial instruments. The Group had no financial assets or liabilities carried at fair values at the end of each reporting date. A summary of the financial instruments held by category is provided below:
2025
2024
US$
US$
Financial assets
Cash and cash equivalents
37,172
20,465
Other receivables
-
-
Restricted cash*
125,000
125,000
Financial liabilities
Trade payables
48,992
813,982
Accruals
266,669
928,918
Short-term borrowings
-
2,672,891
*Note that the restricted cash balance was impaired to nil in the year end 31 December 2023, see note 13 for further details. Credit Risk The Group\u2019s exposure to credit risk, or the risk of counterparties defaulting, arises mainly from notes and other receivables. The Directors manage the Group\u2019s exposure to credit risk by the application of monitoring procedures on an ongoing basis. For other financial assets (including cash and bank balances), the Directors minimise credit risk by dealing exclusively with high credit rating counterparties. Credit Risk Concentration Profile The Group\u2019s receivables do not have significant credit risk exposure to any single counterparty or any group of counterparties having similar characteristics. The Directors define major credit risk as exposure to a concentration exceeding 10% of a total class of such asset. The Company maintains its cash reserves in Barclays Bank UK PLC, which maintains the following credit ratings: Credit Agency Standard and Poor\u2019s Moody\u2019s Fitch R&I Long Term A/Positive A1/Negative A+/Stable A+/Stable Short Term A-1 P-1 F1 N/A Unsupported Group Credit /Baseline Credit Assessment/Viability Rating bbb+ baa3 a N/A Market Risk - Interest Rate Risk Borrowings issued at fixed rates expose the Group to fair value interest rate risk. The Directors\u2019 policy is to maintain a majority of the Group\u2019s borrowings in fixed rate instruments. The Directors have analysed the Group\u2019s interest rate exposure on a dynamic basis. This takes into consideration refinancing, renewal of existing positions and alternative financing. Based on these considerations, the Directors believe the Group\u2019s exposure to cash flow and fair value interest rate risk is not significant. Market Risk - Currency Risk Currency risk is the risk that the value of financial instruments will fluctuate due to changes in foreign exchange rates. Currency risk arises when future commercial transactions and recognised assets and liabilities are denominated in a currency that is not the Company\u2019s (Pound Sterling, \u00a3) or its subsidiaries\u2019 functional currency (US$). The Group is exposed to foreign exchange risk, arising from currency exposures primarily with respect to the UK Pound Sterling (\u00a3). The Directors monitor the exchange rate fluctuations on a continuous basis and act accordingly. The following sensitivity analysis shows the effects on loss before tax of 10% increase/decrease in the exchange rates of the US$ versus closing exchange rates of UK Pound Sterling as at 31 December 2025:
+10%
-10%
US$
US$
Profit before tax
Increase in profit by
Decrease in profit by
US$494,785
US$494,782
2025
2025
2025
2024
2024
2024
Assets and liabilities by currency of
denomination, all numbers are
\u00a3
Total
\u00a3
Total
presented in US$
US$
In US$
US$
US$
In US$
US$
Financial assets
Cash and cash equivalents
91
37,081
37,172
91
20,374
20,465
Other receivables
-
-
-
-
245,684
245,684
Restricted cash*
-
-
-
-
-
-
Financial liabilities
Trade payables
88,150
88,150
36,763
777,219
813,982
Accruals
266,669
266,669
-
928,918
928,918
Short-term borrowings
-
-
589,727
2,083,164
2,672,891
*Note that the restricted cash balance has been impaired to nil at 31 December 2023, see note 13 for further details.
Liquidity Risk
The Group currently holds cash balances to provide funding for normal trading activity. Trade and other
payables and short-term borrowings are monitored as part of normal management routine and all amounts
outstanding fall due in one year or less. . After the conclusion of the Creditor Voluntary Arrangement the
Company has no further borrowings.
2004 borrowings are conducted in both US$ and UK Pound Sterling and as such the Company monitors
fluctuations that may impact both present and future liquidity levels.
Capital Management
The Group defines capital as the total equity of the Group. The Directors\u2019 objectives, when managing
capital, are to safeguard its ability to continue as a going concern in order to provide returns for
shareholders and benefits for other stakeholders and to maintain an optimal capital structure to reduce
the cost of capital.
To meet these objectives, the Directors review the budgets and projections on a regular basis to ensure
there is sufficient capital to meet the needs of the Group through to profitability and positive cash flow.
The capital structure of the Group consists of shareholders\u2019 equity as set out in the Consolidated
Statement of Changes in Equity. All working capital requirements are financed from existing cash
resources and borrowings.
Whilst the Group does not currently have distributable profits, it is part of the capital strategy to provide
returns for shareholders and benefits for members in the future.
Capital for further development of the Group\u2019s activities will, where possible, be achieved by share issues
or other finance as appropriate.
In order to maintain or adjust the capital structure, the Directors may return capital to shareholders, issue
new shares or sell assets to reduce debt. It also ensures that distributions to shareholders do not exceed
working capital requirements.
Fair Value Hierarchy All the financial assets and financial liabilities, recognised in the Group Financial Statements, are shown at the carrying value, which also approximates the fair values of those financial instruments. Therefore, no separate disclosure for fair value hierarchy is required. ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:213800NFARY38KGRAH47", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-264": { "value": "Credit Risk The Group\u2019s exposure to credit risk, or the risk of counterparties defaulting, arises mainly from notes and other receivables. The Directors manage the Group\u2019s exposure to credit risk by the application of monitoring procedures on an ongoing basis. For other financial assets (including cash and bank balances), the Directors minimise credit risk by dealing exclusively with high credit rating counterparties. Credit Risk Concentration Profile The Group\u2019s receivables do not have significant credit risk exposure to any single counterparty or any group of counterparties having similar characteristics. The Directors define major credit risk as exposure to a concentration exceeding 10% of a total class of such asset. The Company maintains its cash reserves in Barclays Bank UK PLC, which maintains the following credit ratings: Credit Agency Standard and Poor\u2019s Moody\u2019s Fitch R&I Long Term A/Positive A1/Negative A+/Stable A+/Stable Short Term A-1 P-1 F1 N/A Unsupported Group Credit /Baseline Credit Assessment/Viability Rating bbb+ baa3 a N/A ", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:213800NFARY38KGRAH47", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-265": { "value": "
Market Risk - Interest Rate Risk
Borrowings issued at fixed rates expose the Group to fair value interest rate risk. The Directors\u2019 policy is
to maintain a majority of the Group\u2019s borrowings in fixed rate instruments. The Directors have analysed
the Group\u2019s interest rate exposure on a dynamic basis. This takes into consideration refinancing, renewal
of existing positions and alternative financing. Based on these considerations, the Directors believe the
Group\u2019s exposure to cash flow and fair value interest rate risk is not significant.
Market Risk - Currency Risk
Currency risk is the risk that the value of financial instruments will fluctuate due to changes in foreign
exchange rates. Currency risk arises when future commercial transactions and recognised assets and
liabilities are denominated in a currency that is not the Company\u2019s (Pound Sterling, \u00a3) or its subsidiaries\u2019
functional currency (US$). The Group is exposed to foreign exchange risk, arising from currency
exposures primarily with respect to the UK Pound Sterling (\u00a3). The Directors monitor the exchange rate
fluctuations on a continuous basis and act accordingly. The following sensitivity analysis shows the effects
on loss before tax of 10% increase/decrease in the exchange rates of the US$ versus closing exchange
rates of UK Pound Sterling as at 31 December 2025:
+10%
-10%
US$
US$
Profit before tax
Increase in profit by
Decrease in profit by
US$494,785
US$494,782
2025
2025
2025
2024
2024
2024
Assets and liabilities by currency of
denomination, all numbers are
\u00a3
Total
\u00a3
Total
presented in US$
US$
In US$
US$
US$
In US$
US$
Financial assets
Cash and cash equivalents
91
37,081
37,172
91
20,374
20,465
Other receivables
-
-
-
-
245,684
245,684
Restricted cash*
-
-
-
-
-
-
Financial liabilities
Trade payables
88,150
88,150
36,763
777,219
813,982
Accruals
266,669
266,669
-
928,918
928,918
Short-term borrowings
-
-
589,727
2,083,164
2,672,891
*Note that the restricted cash balance has been impaired to nil at 31 December 2023, see note 13 for further details. ", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:213800NFARY38KGRAH47", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-266": { "value": "Liquidity Risk The Group currently holds cash balances to provide funding for normal trading activity. Trade and other payables and short-term borrowings are monitored as part of normal management routine and all amounts outstanding fall due in one year or less. . After the conclusion of the Creditor Voluntary Arrangement the Company has no further borrowings. 2004 borrowings are conducted in both US$ and UK Pound Sterling and as such the Company monitors fluctuations that may impact both present and future liquidity levels. ", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:213800NFARY38KGRAH47", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-272": { "value": "22. Related Party Transactions Balances and transactions between the Company and its subsidiaries, Coos Bay Energy LLC, Westport Energy Acquisition Inc. and Westport Energy LLC are eliminated on consolidation and are not disclosed in this note. Balances and transactions between the Group and other related parties are disclosed below. Remuneration of Directors The remuneration of the senior Executive Management Committee members, who are the key management personnel of the Group, is set out in aggregate for each of the categories specified in IAS 24 \u201cRelated Party Disclosures\u201d in note 5. ", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:213800NFARY38KGRAH47", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-273": { "value": "23. Events After the Reporting Period On 23 April 2026, the Company has successfully raised \u00a3311,000 through the private placement by the issue of 3,110,000,000 new ordinary shares of \u00a30.0001 each in the Company at a price of \u00a30.0001 per ordinary share. The private placement includes subscriptions of: - \u00a355,000 from Richard Glass, the Non-Executive Chairman of the Company; and - \u00a3106,000 from James Stenhouse, the newly appointed Non-Executive Director of the Company. The balance of the private placement, being \u00a3150,000, has been subscribed for by external investors. On 23 April 2026, the Company announced the appointment of James Stenhouse as a Non-Executive Director of the Company with immediate effect. ", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:213800NFARY38KGRAH47", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } } } }