{ "documentInfo": { "documentType": "https://xbrl.org/2021/xbrl-json", "features": { "xbrl:canonicalValues": true }, "namespaces": { "bmv": "http://bluebirdminingventuresltd.com/xbrl/2025", "ifrs-full": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full", "iso4217": "http://www.xbrl.org/2003/iso4217", "scheme": "http://standards.iso.org/iso/17442", "xbrl": "https://xbrl.org/2021", "xbrli": "http://www.xbrl.org/2003/instance" }, "taxonomy": [ "http://bluebirdminingventuresltd.com/xbrl/2025/213800QLGKFZHML52C51-2025-12-31.xsd" ] }, "facts": { "fact-172": { "value": "Bluebird Mining Ventures Limited ", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-1": { "value": "Bluebird Mining Ventures Limited is a gold streaming, mining and treasury company with resource development interests in South Korea and a passive interest in the Batangas project in the Philippines, which intends to make investments in other mining assets, with a particular focus on gold projects. ", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-2": { "value": "1044369.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:AdministrativeExpense", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-3": { "value": "717037.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:AdministrativeExpense", "entity": "scheme:213800QLGKFZHML52C51", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-4": { "value": "-1044369.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ProfitLossFromOperatingActivities", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-5": { "value": "-717037.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ProfitLossFromOperatingActivities", "entity": "scheme:213800QLGKFZHML52C51", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-6": { "value": "229827.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:FinanceCosts", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-7": { "value": "136585.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:FinanceCosts", "entity": "scheme:213800QLGKFZHML52C51", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-8": { "value": "-445.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ShareOfProfitLossOfJointVenturesAccountedForUsingEquityMethod", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-9": { "value": "-43936.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ShareOfProfitLossOfJointVenturesAccountedForUsingEquityMethod", "entity": "scheme:213800QLGKFZHML52C51", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-10": { "value": "-14573.0", "decimals": 0, "dimensions": { "concept": "bmv:ImpairmentGainOnDisposal", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-11": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "bmv:ImpairmentGainOnDisposal", "entity": "scheme:213800QLGKFZHML52C51", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-12": { "value": "-1289214.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ProfitLossBeforeTax", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-13": { "value": "-897558.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ProfitLossBeforeTax", "entity": "scheme:213800QLGKFZHML52C51", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-14": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IncomeTaxExpenseContinuingOperations", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-15": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IncomeTaxExpenseContinuingOperations", "entity": "scheme:213800QLGKFZHML52C51", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-16": { "value": "-1289214.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-17": { "value": "-897558.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:213800QLGKFZHML52C51", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-18": { "value": "167762.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-19": { "value": "-85313.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation", "entity": "scheme:213800QLGKFZHML52C51", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-20": { "value": "-1121452.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-21": { "value": "-982871.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:213800QLGKFZHML52C51", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-22": { "value": "-0.0016", "decimals": 4, "dimensions": { "concept": "ifrs-full:BasicEarningsLossPerShare", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:USD/xbrli:shares" } }, "fact-23": { "value": "-0.0012", "decimals": 4, "dimensions": { "concept": "ifrs-full:BasicEarningsLossPerShare", "entity": "scheme:213800QLGKFZHML52C51", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:USD/xbrli:shares" } }, "fact-24": { "value": "19816088.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:MiningAssets", "entity": "scheme:213800QLGKFZHML52C51", "period": "2026-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-25": { "value": "19816088.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:MiningAssets", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-26": { "value": "292249.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:PropertyPlantAndEquipment", "entity": "scheme:213800QLGKFZHML52C51", "period": "2026-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-27": { "value": "54871.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:PropertyPlantAndEquipment", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-28": { "value": "165010.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:Goodwill", "entity": "scheme:213800QLGKFZHML52C51", "period": "2026-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-29": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:Goodwill", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-30": { "value": "20273347.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:NoncurrentAssets", "entity": "scheme:213800QLGKFZHML52C51", "period": "2026-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-31": { "value": "19870959.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:NoncurrentAssets", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-32": { "value": "756976.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:TradeAndOtherCurrentReceivables", "entity": "scheme:213800QLGKFZHML52C51", "period": "2026-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-33": { "value": "44485.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:TradeAndOtherCurrentReceivables", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-34": { "value": "40140.0", "decimals": 0, "dimensions": { "concept": "bmv:Digitalassets", "entity": "scheme:213800QLGKFZHML52C51", "period": "2026-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-35": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "bmv:Digitalassets", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-36": { "value": "91998.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:213800QLGKFZHML52C51", "period": "2026-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-37": { "value": "37026.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-38": { "value": "889114.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:CurrentAssets", "entity": "scheme:213800QLGKFZHML52C51", "period": "2026-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-39": { "value": "81511.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:CurrentAssets", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-40": { "value": "627300.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:TradeAndOtherPayables", "entity": "scheme:213800QLGKFZHML52C51", "period": "2026-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-41": { "value": "270265.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:TradeAndOtherPayables", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-42": { "value": "353300.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:OtherCurrentFinancialLiabilities", "entity": "scheme:213800QLGKFZHML52C51", "period": "2026-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-43": { "value": "683377.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:OtherCurrentFinancialLiabilities", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-44": { "value": "338126.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:DerivativeFinancialLiabilities", "entity": "scheme:213800QLGKFZHML52C51", "period": "2026-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-45": { "value": "108299.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:DerivativeFinancialLiabilities", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-46": { "value": "1318726.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:CurrentLiabilities", "entity": "scheme:213800QLGKFZHML52C51", "period": "2026-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-47": { "value": "1061941.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:CurrentLiabilities", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-48": { "value": "256740.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:OtherNonfinancialLiabilities", "entity": "scheme:213800QLGKFZHML52C51", "period": "2026-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-49": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:OtherNonfinancialLiabilities", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-50": { "value": "256740.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:NoncurrentLiabilities", "entity": "scheme:213800QLGKFZHML52C51", "period": "2026-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-51": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:NoncurrentLiabilities", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-52": { "value": "19586995.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:NetAssetsLiabilities", "entity": "scheme:213800QLGKFZHML52C51", "period": "2026-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-53": { "value": "18890529.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:NetAssetsLiabilities", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-54": { "value": "23038385.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IssuedCapital", "entity": "scheme:213800QLGKFZHML52C51", "period": "2026-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-55": { "value": "22467261.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IssuedCapital", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-56": { "value": "1246794.0", "decimals": 0, "dimensions": { "concept": "bmv:UnissuedShareCapital", "entity": "scheme:213800QLGKFZHML52C51", "period": "2026-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-57": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "bmv:UnissuedShareCapital", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-58": { "value": "100031.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:OtherReserves", "entity": "scheme:213800QLGKFZHML52C51", "period": "2026-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-59": { "value": "1262349.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:OtherReserves", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-60": { "value": "-4798215.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:RetainedEarnings", "entity": "scheme:213800QLGKFZHML52C51", "period": "2026-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-61": { "value": "-4839081.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:RetainedEarnings", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-62": { "value": "19586995.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800QLGKFZHML52C51", "period": "2026-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-63": { "value": "18890529.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-64": { "value": "21790174.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800QLGKFZHML52C51", "period": "2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:USD" } }, "fact-65": { "value": "150584.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800QLGKFZHML52C51", "period": "2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "bmv:UnissuedsharecapitalMember", "unit": "iso4217:USD" } }, "fact-66": { "value": "-3941523.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800QLGKFZHML52C51", "period": "2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:USD" } }, "fact-67": { "value": "1347662.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800QLGKFZHML52C51", "period": "2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember", "unit": "iso4217:USD" } }, "fact-68": { "value": "19346897.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800QLGKFZHML52C51", "period": "2024-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-69": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:213800QLGKFZHML52C51", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:USD" } }, "fact-70": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:213800QLGKFZHML52C51", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "bmv:UnissuedsharecapitalMember", "unit": "iso4217:USD" } }, "fact-71": { "value": "-897558.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:213800QLGKFZHML52C51", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:USD" } }, "fact-72": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:213800QLGKFZHML52C51", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember", "unit": "iso4217:USD" } }, "fact-73": { "value": "-897558.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:213800QLGKFZHML52C51", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-74": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:213800QLGKFZHML52C51", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:USD" } }, "fact-75": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:213800QLGKFZHML52C51", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "bmv:UnissuedsharecapitalMember", "unit": "iso4217:USD" } }, "fact-76": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:213800QLGKFZHML52C51", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:USD" } }, "fact-77": { "value": "-85313.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:213800QLGKFZHML52C51", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember", "unit": "iso4217:USD" } }, "fact-78": { "value": "-85313.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:213800QLGKFZHML52C51", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-79": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:213800QLGKFZHML52C51", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:USD" } }, "fact-80": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:213800QLGKFZHML52C51", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "bmv:UnissuedsharecapitalMember", "unit": "iso4217:USD" } }, "fact-81": { "value": "-897558.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:213800QLGKFZHML52C51", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:USD" } }, "fact-82": { "value": "-85313.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:213800QLGKFZHML52C51", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember", "unit": "iso4217:USD" } }, "fact-83": { "value": "-982871.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:213800QLGKFZHML52C51", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-84": { "value": "677087.0", "decimals": 0, "dimensions": { "concept": "bmv:SharesIssuedToBeIssuedNetOfExpenses", "entity": "scheme:213800QLGKFZHML52C51", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:USD" } }, "fact-85": { "value": "-150584.0", "decimals": 0, "dimensions": { "concept": "bmv:SharesIssuedToBeIssuedNetOfExpenses", "entity": "scheme:213800QLGKFZHML52C51", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "bmv:UnissuedsharecapitalMember", "unit": "iso4217:USD" } }, "fact-86": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "bmv:SharesIssuedToBeIssuedNetOfExpenses", "entity": "scheme:213800QLGKFZHML52C51", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:USD" } }, "fact-87": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "bmv:SharesIssuedToBeIssuedNetOfExpenses", "entity": "scheme:213800QLGKFZHML52C51", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember", "unit": "iso4217:USD" } }, "fact-88": { "value": "526503.0", "decimals": 0, "dimensions": { "concept": "bmv:SharesIssuedToBeIssuedNetOfExpenses", "entity": "scheme:213800QLGKFZHML52C51", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-89": { "value": "677087.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:213800QLGKFZHML52C51", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:USD" } }, "fact-90": { "value": "-150584.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:213800QLGKFZHML52C51", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "bmv:UnissuedsharecapitalMember", "unit": "iso4217:USD" } }, "fact-91": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:213800QLGKFZHML52C51", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:USD" } }, "fact-92": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:213800QLGKFZHML52C51", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember", "unit": "iso4217:USD" } }, "fact-93": { "value": "526503.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:213800QLGKFZHML52C51", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-94": { "value": "22467261.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:USD" } }, "fact-95": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "bmv:UnissuedsharecapitalMember", "unit": "iso4217:USD" } }, "fact-96": { "value": "-4839081.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:USD" } }, "fact-97": { "value": "1262349.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember", "unit": "iso4217:USD" } }, "fact-98": { "value": "18890529.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-99": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:USD" } }, "fact-100": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "bmv:UnissuedsharecapitalMember", "unit": "iso4217:USD" } }, "fact-101": { "value": "-1289214.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:USD" } }, "fact-102": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember", "unit": "iso4217:USD" } }, "fact-103": { "value": "-1289214.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-104": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "bmv:ShareBasedPaymentReserveReleased", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:USD" } }, "fact-105": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "bmv:ShareBasedPaymentReserveReleased", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "bmv:UnissuedsharecapitalMember", "unit": "iso4217:USD" } }, "fact-106": { "value": "1330080.0", "decimals": 0, "dimensions": { "concept": "bmv:ShareBasedPaymentReserveReleased", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:USD" } }, "fact-107": { "value": "-1330080.0", "decimals": 0, "dimensions": { "concept": "bmv:ShareBasedPaymentReserveReleased", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember", "unit": "iso4217:USD" } }, "fact-108": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "bmv:ShareBasedPaymentReserveReleased", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-109": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:USD" } }, "fact-110": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "bmv:UnissuedsharecapitalMember", "unit": "iso4217:USD" } }, "fact-111": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:USD" } }, "fact-112": { "value": "167762.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember", "unit": "iso4217:USD" } }, "fact-113": { "value": "167762.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-114": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:USD" } }, "fact-115": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "bmv:UnissuedsharecapitalMember", "unit": "iso4217:USD" } }, "fact-116": { "value": "40866.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:USD" } }, "fact-117": { "value": "-1162318.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember", "unit": "iso4217:USD" } }, "fact-118": { "value": "-1121452.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-119": { "value": "571124.0", "decimals": 0, "dimensions": { "concept": "bmv:SharesIssuedToBeIssuedNetOfExpenses", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:USD" } }, "fact-120": { "value": "1246794.0", "decimals": 0, "dimensions": { "concept": "bmv:SharesIssuedToBeIssuedNetOfExpenses", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "bmv:UnissuedsharecapitalMember", "unit": "iso4217:USD" } }, "fact-121": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "bmv:SharesIssuedToBeIssuedNetOfExpenses", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:USD" } }, "fact-122": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "bmv:SharesIssuedToBeIssuedNetOfExpenses", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember", "unit": "iso4217:USD" } }, "fact-123": { "value": "1817918.0", "decimals": 0, "dimensions": { "concept": "bmv:SharesIssuedToBeIssuedNetOfExpenses", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-124": { "value": "571124.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:USD" } }, "fact-125": { "value": "1246794.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "bmv:UnissuedsharecapitalMember", "unit": "iso4217:USD" } }, "fact-126": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:USD" } }, "fact-127": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember", "unit": "iso4217:USD" } }, "fact-128": { "value": "1817918.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-129": { "value": "23038385.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800QLGKFZHML52C51", "period": "2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:USD" } }, "fact-130": { "value": "1246794.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800QLGKFZHML52C51", "period": "2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "bmv:UnissuedsharecapitalMember", "unit": "iso4217:USD" } }, "fact-131": { "value": "-4798215.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800QLGKFZHML52C51", "period": "2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:USD" } }, "fact-132": { "value": "100031.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800QLGKFZHML52C51", "period": "2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember", "unit": "iso4217:USD" } }, "fact-133": { "value": "19586995.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800QLGKFZHML52C51", "period": "2026-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-134": { "value": "-1289214.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ProfitLossBeforeTax", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-135": { "value": "-897558.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ProfitLossBeforeTax", "entity": "scheme:213800QLGKFZHML52C51", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-136": { "value": "12622.0", "decimals": 0, "dimensions": { "concept": "bmv:DepreciationExpense", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-137": { "value": "13718.0", "decimals": 0, "dimensions": { "concept": "bmv:DepreciationExpense", "entity": "scheme:213800QLGKFZHML52C51", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-138": { "value": "167972.0", "decimals": 0, "dimensions": { "concept": "bmv:Feespayableinequity", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-139": { "value": "378702.0", "decimals": 0, "dimensions": { "concept": "bmv:Feespayableinequity", "entity": "scheme:213800QLGKFZHML52C51", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-140": { "value": "229827.0", "decimals": 0, "dimensions": { "concept": "bmv:Fairvalueexpense", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-141": { "value": "67729.0", "decimals": 0, "dimensions": { "concept": "bmv:Fairvalueexpense", "entity": "scheme:213800QLGKFZHML52C51", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-142": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:InterestPaidClassifiedAsOperatingActivities", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-143": { "value": "68856.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:InterestPaidClassifiedAsOperatingActivities", "entity": "scheme:213800QLGKFZHML52C51", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-144": { "value": "445.0", "decimals": 0, "dimensions": { "concept": "bmv:ShareOfAssociateLoss", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-145": { "value": "43936.0", "decimals": 0, "dimensions": { "concept": "bmv:ShareOfAssociateLoss", "entity": "scheme:213800QLGKFZHML52C51", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-146": { "value": "14573.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-147": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss", "entity": "scheme:213800QLGKFZHML52C51", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-148": { "value": "60442.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:AdjustmentsForUnrealisedForeignExchangeLossesGains", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-149": { "value": "39631.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:AdjustmentsForUnrealisedForeignExchangeLossesGains", "entity": "scheme:213800QLGKFZHML52C51", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-150": { "value": "-3043.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-151": { "value": "-23450.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables", "entity": "scheme:213800QLGKFZHML52C51", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-152": { "value": "202996.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-153": { "value": "-139507.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables", "entity": "scheme:213800QLGKFZHML52C51", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-154": { "value": "-603380.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInOperatingActivities", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-155": { "value": "-447943.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInOperatingActivities", "entity": "scheme:213800QLGKFZHML52C51", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-156": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-157": { "value": "68569.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities", "entity": "scheme:213800QLGKFZHML52C51", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-158": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInInvestingActivities", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-159": { "value": "-68569.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInInvestingActivities", "entity": "scheme:213800QLGKFZHML52C51", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-160": { "value": "471213.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ProceedsFromIssuingShares", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-161": { "value": "77488.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ProceedsFromIssuingShares", "entity": "scheme:213800QLGKFZHML52C51", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-162": { "value": "187139.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ProceedsFromBorrowingsClassifiedAsFinancingActivities", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-163": { "value": "206201.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ProceedsFromBorrowingsClassifiedAsFinancingActivities", "entity": "scheme:213800QLGKFZHML52C51", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-164": { "value": "658352.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-165": { "value": "283689.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities", "entity": "scheme:213800QLGKFZHML52C51", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-166": { "value": "54972.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-167": { "value": "-232823.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents", "entity": "scheme:213800QLGKFZHML52C51", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-168": { "value": "37026.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-169": { "value": "269849.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:213800QLGKFZHML52C51", "period": "2024-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-170": { "value": "91998.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:213800QLGKFZHML52C51", "period": "2026-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-171": { "value": "37026.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00", "unit": "iso4217:USD" } }, "fact-173": { "value": "limited company", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-175": { "value": "Harney Westwood & Riegels, Craigmuir Chambers, PO Box 71, Road Town, Tortola VG1110", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-174": { "value": "British Virgin Islands", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-176": { "value": "British Virgin Islands", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-177": { "value": "British Virgin Islands", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-178": { "value": "The Group financial statements consolidate those of the Company and of its subsidiaries and have been prepared in accordance with UK-adopted IAS. ", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-179": { "value": "New and amended standards which are effective for these financial statements No new standards, amendments or interpretations, effective for the first time for the financial year beginning on or after 1 January 2025 have had a material impact on the Group. ", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-181": { "value": "Standards in issue but not yet effective Those standards, amendments and interpretations which have been recently issued or revised and are mandatory for the Group's accounting periods beginning on or after 1 January 2025 or later are not expected to have a material impact on the Group. ", "dimensions": { "concept": "ifrs-full:ExplanationOfNotAppliedNewStandardsOrInterpretations", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-180": { "value": "2. Going Concern Whilst the Group has repositioned its strategy to focus on gold streaming and royalty investments it will continue to raise equity and loan funds for its activities. At the year end the Group had net current liabilities of USD 91,486 exclusive of fair value liabilities of USD 338,126 in the year (2024 had net current liabilities of USD 872,131 exclusive of USD 108,299 of fair value liabilities). The Directors have prepared cash flow forecasts covering a period of at least 12 months from the date of approval of these financial statements. These forecasts indicate that the Group is expected to have sufficient liquidity to meet its obligations as they fall due. The forecasts also include the agreed settlement of certain fees including those of the Directors through share issues. In preparing the forecasts, the Directors have considered sensitivities and downside scenarios, including potential delays in funding and project development. Mitigating actions, including the deferral of discretionary expenditure, are available to manage cash resources if required. Based on the Group\u2019s recent track record of raising funds the Directors have a reasonable expectation that such funding will be available should any further need arise. Accordingly, the Directors consider it appropriate to adopt the going concern basis in preparing these financial statements. ", "dimensions": { "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-182": { "value": "3. Judgements in Applying Accounting Policies and Sources of Estimation Uncertainty Certain amounts included in the financial statements involve the use of judgement and/or estimation. These are based on management\u2019s best knowledge of the relevant facts and circumstances, having regard to prior experience. However, judgements and estimations regarding the future are a key source of uncertainty and actual results may differ from the amounts included in the financial statements. Information about judgements and estimation is contained in the accounting policies and/or other notes to the financial statements. The key areas are summarised below. 3.1 Mineral Resources and Ore Reserves Quantification of Mineral Resources requires a judgement on the reasonable prospects for eventual economic extraction. Quantification of Ore Reserves requires a judgement on whether Mineral Resources are economically mineable. These judgements are based on assessment of mining, metallurgical, economic, marketing, legal, environmental, social and governmental factors involved. These factors are a source of uncertainty and changes could result in an increase or decrease in Mineral Resources and Ore Reserves (refer note 12 of the audited financial statements and the Strategic Report). 3.2 Recoverable value of mine under development Consideration of impairment indicators for mining projects requires significant judgements and estimates when assessing the available technical, financial and licencing information. At each period end, the Directors carry out this process for each project considering all available information to develop an expected recoverable value of the mines under development assets, which is compared to the carrying value of the mine under development assets. The Company undertook an impairment review of the Korean projects and see no adverse factors that suggest that the recoverable value of these assets has fallen below their carrying values. The Directors have assessed the recoverable value of the assets by reviewing valuations reports and discounted cashflow forecasts prepared, over six years with a discount rate of 15%, in respect of the two projects. The Director's further believe that they will obtain the required funding, secure the required permits be able to complete the construction of the mines and that they will generate the funds forecasted in the discounted cashflow forecasts. 3.3 Valuation of share warrants Share warrants issued by the Company are fair valued when granted and warrants, which are classified as financial liabilities are revalued at each reporting date. This requires the Group to determine an appropriate valuation methodology, which they have determined to be the Black-Scholes option pricing model. The use of this model requires the determination of a number of key assumptions which can have a significant effect on the valuation (refer note 16 of the audited financial statements). ", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-204": { "value": "4. Accounting Policies 4.1 Consolidation The Group financial statements consolidate the results of the Company and its subsidiary undertakings using the acquisition accounting method. On acquisition of a subsidiary, all of the subsidiary\u2019s identifiable assets and liabilities which exist at the date of acquisition are recorded at their fair values reflecting their condition on that date. The results of subsidiary undertakings acquired are included from the date of acquisition. In the event of the sale of a subsidiary, the subsidiary results are consolidated up to the date of completion of the sale. Subsidiaries are all those entities over which the parent has control. Control exists if the parent is exposed, or has rights, to variable returns from its involvement with the subsidiary and has the ability to affect those returns through its power over the subsidiary. The costs of acquisition are recognised in the income statement. Identifiable assets acquired, liabilities and contingent liabilities assumed in a business combination are measured initially at their fair values at the acquisition date irrespective of the extent of any non-controlling interest. The excess of the cost of acquisition over the fair value of the Group\u2019s share of the identifiable net assets acquired is recorded as goodwill. If the cost of the acquisition is less than the fair value of the net assets of the subsidiary acquired, the difference is recognised directly in the income statement as a gain. Transactions, balances and unrealised gains and losses on transactions between Group companies are eliminated, unless the unrealised loss provides evidence of an impairment of the asset transferred. Investments in associates and jointly controlled entities are accounted for using the equity method of accounting and are initially recognised at cost. The Group\u2019s share of its associates\u2019 post-acquisition profits or losses is recognised in profit or loss, and its share of post-acquisition movements in reserves is recognised in other comprehensive income. The cumulative post-acquisition movements are adjusted against the carrying amount of the investment. When the Group\u2019s share of losses exceeds its interest in an equity-accounted investee the carrying amount of the investment, including any other unsecured receivables, is reduced to zero, and the recognition of further losses is discontinued, unless the Group has incurred obligations or made payments on behalf of the investee. Accounting policies of equity-accounted investees have been changed where necessary to ensure consistency with the policies adopted by the Group. Dilution gains and losses arising in investments in equity-accounted investees are recognised in profit or loss. The Group discontinues the use of the equity method from the date when the investment ceases to be an associate or when the investment is classified as held for sale. When the Group retains an interest in the former associate or joint venture and the retained interest is a financial asset, the Group measures the retained interest at fair value at that date and the fair value is regarded as its fair value on initial recognition. The difference between the carry amount of the associate at the date the equity method was discontinued, and the fair value of any retained interest and any proceeds from disposing of a part interest in the associate is included in the determination of the gain or loss on disposal. In addition, the Group accounts for all amounts previously recognised in other comprehensive income in relation to that associate on the same basis as would be required if that associate had directly disposed of the related assets of liabilities. When the Group reduces its ownership interest in an associate but the Group continues to use the equity method, the Group reclassifies to profit or loss the proportion of the gain or loss that had previously been recognised in other comprehensive income relating to that reduction in ownership interest if that gain or loss would be reclassified to profit or loss on the disposal of the related assets or liabilities. The difference between the fair value of the consideration to acquire the South Korean subsidiaries and the fair value of the subsidiaries net assets was taken to mines under development (refer note 12 of the audited financial statements). 4.2 Investment in Associates Associate companies are companies in which the group has significant influence generally through holding, directly or indirectly, 20% or more of the voting power of the Group. Investments in associates are accounted for in the financial statements by applying the equity method of accounting whereby the investment is initially recorded at cost and adjusted thereafter for the post-acquisition change in the Group\u2019s share of net assets of the associate company. In addition, the Group\u2019s share of the profit or loss of the associate company is included in the Group\u2019s profit or loss. Should the carrying value of the investment in associate reach nil by virtue of impairments and/or the accounting for the share of the associate\u2019s results, any subsequent share of an associate\u2019s loss for the period are not recognised. At each balance sheet date management make an assessment as to whether an impairment is required. Impairments are recognised where one or more loss events are identified which are expected to have an impact on the estimated future cashflows derived from the net investment and can be reliably estimate. Where impairments have been previously recognised, management will consider at each balance sheet date whether any indicators exist to suggest that impairment losses should be reversed. Any reversal of that impairment loss is recognised in accordance with IAS 36 to the extent that the recoverable amount of the net investment subsequently increases. In determining the value in use of the net investment, management must estimate the group\u2019s share of the present value of the estimated future cash flows expected to be generated by the associate or joint venture, including the cash flows from the operations of the associate or joint venture and the proceeds from the ultimate disposal of the investment and the present value of the estimated future cash flows expected to arise from dividends to be received from the investment and from its ultimate disposal. 4.3 Segmental reporting An operating segment is a component of the Group engaged in exploration or production activity that is regularly reviewed by the Chief Operating Decision Maker (CODM) for the purposes of allocating resources and assessing financial performance. The CODM is considered to be the Board of Directors. The Group\u2019s operating segments are determined on a geographical basis being the BVI, South Korea, the Philippines and the United Kingdom (refer note 5 of the audited financial statements). 4.4 Foreign currency translation Functional and presentational currency The functional currencies of the entities within the Group are the US dollar (for the Company and the Singaporean companies), Philippine peso (for the Philippine companies) and the Korean won (for the Korean companies) as the currencies which most affects each company\u2019s costs and financing. The Group\u2019s presentational currency is the US dollar. Transactions and balances Foreign currency transactions are translated into the functional currency using the exchange rates prevailing at the dates of the transactions. Foreign exchange gains and losses resulting from the settlement of such transactions, and from the translation at reporting period end exchange rates of monetary assets and liabilities denominated in foreign currencies, are recognised in the income statement. On consolidation, the assets and liabilities of the Group\u2019s overseas operations that do not have a US dollar functional currency, are translated at exchange rates prevailing at the balance sheet date. Income and expense items are translated at the average exchange rate for the period. Exchange differences arising on the net investment in subsidiaries are recognised in other comprehensive income. 4.5 Financial instruments Financial assets and liabilities are recognised when the Group becomes a party to the contractual provisions of the financial instrument. De-recognition of financial instruments occurs when the rights to receive cash flows from the investments expire or are transferred and substantially all of the risks and rewards of ownership have been transferred. An assessment for impairment is undertaken where there is objective evidence that a financial asset or a group of financial assets is impaired. Financial assets Financial assets are subsequently recognised at amortised cost under IFRS 9 if it meets both the hold to collect and contractual cash flow characteristics tests. A financial asset is measured at fair value through other comprehensive income if the financial asset is held within a business model whose objective is achieved by both collecting contractual cash flows and selling financial assets and the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. If neither of the above classifications are met the asset is classified as fair value through the profit and loss or unless management elect to do so provided the classification eliminates or significantly reduces a measurement or recognition inconsistency. A financial asset that is not carried at fair value through profit or loss is assessed at each reporting date to determine a loss allowance for expected credit losses. If the credit risk on a financial instrument has increased significantly since initial recognition, the loss allowance is equal to the lifetime expected credit losses. If the credit risk has not increased significantly, the loss allowance is equal to the twelve month expected credit losses. The expected credit losses are measured in a way that reflects the unbiased and probability weighted amount that is determined by evaluating a range of possible outcomes; the time value of money and reasonable and supportable information that is available about past events, current conditions and forecasts of future economic conditions. Digital assets Digital assets not mined by the group are accounted for as intangible assets under IAS 38. These assets are initially measured at cost and subsequently measured at fair value. Increases in the carrying amount arising on revaluation of digital assets are credited to other comprehensive income and shown as other reserves in shareholders\u2019 equity. Decreases that offset previous increases of the same asset are charged in other comprehensive income and debited against the fair value reserve directly in equity; all other decreases are charged to the income statement. The fair value of intangible cryptocurrencies on hand at the end of the reporting period is calculated as the quantity of cryptocurrencies on hand multiplied by price quoted on two of the leading crypto websites. Financial liabilities Financial liabilities include loans and trade and other payables. In the statement of financial position these items are included within non-current liabilities and current liabilities. Financial liabilities are recognised when the Group becomes a party to the contractual agreements giving rise to the liability. Interest related charges are recognised as an expense in Finance costs in the income statement unless they meet the criteria of being attributable to the funding of construction of a qualifying asset, in which case the finance costs are capitalised. Borrowings, including the loan notes, are initially recognised at fair value, net of transaction costs incurred. They are subsequently stated at amortised cost with any difference between the proceeds (net of transaction costs) and the redemption value recognised in profit or loss over the period of the borrowings using the effective interest rate method. When a loan is converted into equity the gain or loss arising, being the difference between the carrying amount of the liability extinguished and the fair value of the equity issued, is recognised in the Income Statement. Trade and other payables and loans are recognised initially at their fair value and subsequently measured at amortised costs using the effective interest rate, less settlement payments. 4.6 Cash and cash equivalents Cash and cash equivalents are defined as cash on hand, demand deposits and short term highly liquid investments and are measured at cost which is deemed to be fair value as they have short-term maturities. 4.7 Share capital and unissued share capital Financial instruments issued by the Group are treated as equity only to the extent that they do not meet the definition of a financial liability. The Company\u2019s ordinary shares are classified as equity and have no par value. Costs directly associated with the issue of shares are charged to share capital. Where the Company has a contractual right to issue a fixed number of shares to settle a fixed liability it recognises unissued share capital pending the issue of shares (details of unissued share capital for the reporting year are outlined in note 20 of the audited financial statements). 4.8 Income taxes Current income tax liabilities comprise those obligations to fiscal authorities in the countries in which the Group carries out operations and where it generates its profits. They are calculated according to the tax rates and tax laws applicable to the financial period and the country to which they relate. All changes to current tax assets and liabilities are recognised as a component of the tax charge in the income statement. Deferred income taxes are calculated using the liability method on temporary differences. This involves the comparison of the carrying amount of assets and liabilities in the consolidated financial statements with their respective tax bases. However, deferred tax is not provided on the initial recognition of goodwill, nor on the initial recognition of an asset or liability unless the related transaction is a business combination or affects taxable or accounting profit. Deferred tax liabilities are provided for in full; deferred tax assets are recognised when there is sufficient probability of utilisation. Deferred tax assets and liabilities are calculated at tax rates that are expected to apply to their respective period of realisation, provided they are enacted or substantively enacted at the balance sheet date. There are no deferred tax assets or liabilities in the Group\u2019s statement of financial position. 4.9 Provisions Other provisions are recognised when the present obligations arising from legal or constructive commitment, resulting from past events, will probably lead to an outflow of economic resources from the Group which can be estimated reliably. Provisions are measured at the present value of the estimated expenditure required to settle the present obligation, based on the most reliable evidence available at the balance sheet date. All provisions are reviewed at each balance sheet date and adjusted to reflect the current best estimates. 4.10 Share based payments The Group operates equity settled share based compensation plans, which may be settled in cash under certain circumstances. All employee services received in exchange for the grant of any share based compensation are measured at their fair values. These are indirectly determined by reference to the share based award. Their value is appraised at the grant date and excludes the impact of any non-market vesting conditions. The Black-Scholes model is used to measure the fair value. All share based compensation is ultimately recognised as an expense in profit and loss with a corresponding credit to other reserves, net of deferred tax where applicable. Where share based compensation is to be cash settled, such as certain share based bonus awards, the corresponding credit is made to accruals or cash. The Company may have certain share option schemes that may be settled in cash at the absolute discretion of the Board. If any equity settled share-based awards are ultimately settled in cash, then the amount of payment equal to the fair value of the equity instruments that would otherwise have been issued is accounted for as a repurchase of an equity interest and is deducted from equity. Any excess over this amount is recognised as an expense. If vesting periods or other vesting conditions apply, the expense is allocated over the vesting period, based on the best available estimate of the number of share options expected to vest. Non-market \u2022 vesting conditions are included in assumptions about the number of options that are expected to become exercisable. Estimates are subsequently revised if there is any indication that the number of share options expected to vest differs from previous estimates. No adjustment to the expense recognised in prior periods is made if fewer share options are ultimately exercised than originally granted. Upon exercise of share options, the proceeds received, net of any directly attributable transaction costs, up to the nominal value of the shares issued, are allocated to share capital with any excess being recorded in share premium. 4.11 Exploration and evaluation expenditures The Group applies the successful efforts method of accounting for natural resource assets, having regard to the requirements of IFRS 6 \u2018Exploration for and Evaluation of Mineral Resources\u2019. Costs incurred prior to obtaining the legal rights to explore an area are expensed immediately to the Statement of Comprehensive Income. All licence acquisitions, exploration and evaluation costs are capitalised, a share of administration costs is capitalised insofar as they relate to exploration, evaluation and development activities. These costs are written off unless commercial reserves have been established or the determination process has not been completed and there are no indications of impairment. If a project is deemed commercial all of the attributable costs are transferred into Property, Plant and Equipment. These costs are then depreciated from the commencement of production on a unit of production basis. 4.12 Impairment of exploration and evaluation assets Whenever events or changes in circumstance indicate that the carrying amount of an asset may not be recoverable an asset is reviewed for impairment. An asset\u2019s carrying value is written down to its estimated recoverable amount (being the higher of the fair value less costs to sell and value in use) if that is less than the asset\u2019s carrying amount. Impairment reviews for exploration and evaluation assets are carried out on a project by project basis, with each project representing a potential single cash generating unit. An impairment review is undertaken at least each balance sheet date or when indicators of impairment arise such as: unexpected geological occurrences that render the resource uneconomic; \u2022 title to the asset is compromised; \u2022 variations in mineral prices that render the project uneconomic; \u2022 substantive expenditure on further exploration and evaluation of mineral resources is neither budgeted nor planned; and \u2022 A previously recognised impairment loss is reversed only if there has been a change in the estimates used to determine the asset\u2019s recoverable amount since the last impairment loss was recognised. If that is the case, the carrying amount of the asset is increased to its recoverable amount. That increased amount cannot exceed the carrying amount that would have been determined, net of depreciation, had no impairment loss been recognised for the asset in prior years. Such reversal is recognised in the Statement of Comprehensive Income unless the asset is carried at revalued amount, the period for which the Group has the right to explore has expired and is not expected to be renewed. \u2022 in which case the reversal is treated as a revaluation increase. After such a reversal, the depreciation charge is adjusted in future periods to allocate the asset\u2019s revised carrying amount, less any residual value, on a systematic basis over its remaining useful life. 4.13 Mine development costs Once the decision has been taken to develop a mine the costs that are considered to be directly attributable to the development are capitalised and reviewed for impairment each year. When assessing this asset for impairment, management estimate the recoverable value of the asset, being the higher of the assessed value in use or the assessed fair value less costs to sell. The higher of the two is then compared to the carrying value of the asset. 4.14 Warrants Warrants instruments are classified as derivative financial liabilities as the functional currency of the Company is USD and the exercise price is GBP. They are carried in the consolidated statement of financial position at fair value with changes in fair value recognised in the consolidated statement of comprehensive income. 4.15 Fair value measurement hierarchy The Group classifies its financial assets and liabilities measured at fair value using a fair value hierarchy that reflects the significance of the inputs used in making the fair value measurement. The fair value hierarchy has the following levels: Quoted prices (unadjusted) in active markets for identical assets or liabilities (Level 1); \u2022 Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e., as prices) or indirectly (i.e., derived from prices) (level 2); \u2022 The level in the fair value hierarchy within the financial liability is determined on the basis of the lowest level input that is significant to the fair value measurement. 4.17 Property, plant and equipment Plant and equipment is stated at cost less accumulated depreciation. Plant and equipment is capitalised for items with a value of more than One Thousand US Dollars (USD 1,000). Depreciation is Inputs for the asset or liability that are not based on observable market data (unobservable inputs) (Level 3). Motor vehicles calculated on a straight-line basis to write off the cost of plant and equipment over their expected useful lives. A full year of depreciation is charged to the consolidated statement of comprehensive income in the year of acquisition. The estimated useful lives of plant and equipment are: 5 years (20.00% depreciation per year) Furniture & fittings 3 years (33.33% depreciation per year) Office equipment 3 years (33.33% depreciation per year) Computer equipment & software 3 years (33.33% depreciation per year) Bitcoin machines have not depreciated and a full impairment review has been undertaken in the reporting year. ", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-183": { "value": "4.1 Consolidation The Group financial statements consolidate the results of the Company and its subsidiary undertakings using the acquisition accounting method. On acquisition of a subsidiary, all of the subsidiary\u2019s identifiable assets and liabilities which exist at the date of acquisition are recorded at their fair values reflecting their condition on that date. The results of subsidiary undertakings acquired are included from the date of acquisition. In the event of the sale of a subsidiary, the subsidiary results are consolidated up to the date of completion of the sale. Subsidiaries are all those entities over which the parent has control. Control exists if the parent is exposed, or has rights, to variable returns from its involvement with the subsidiary and has the ability to affect those returns through its power over the subsidiary. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-184": { "value": "Investments in associates and jointly controlled entities are accounted for using the equity method of accounting and are initially recognised at cost. The Group\u2019s share of its associates\u2019 post-acquisition profits or losses is recognised in profit or loss, and its share of post-acquisition movements in reserves is recognised in other comprehensive income. The cumulative post-acquisition movements are adjusted against the carrying amount of the investment. When the Group\u2019s share of losses exceeds its interest in an equity-accounted investee the carrying amount of the investment, including any other unsecured receivables, is reduced to zero, and the recognition of further losses is discontinued, unless the Group has incurred obligations or made payments on behalf of the investee. Accounting policies of equity-accounted investees have been changed where necessary to ensure consistency with the policies adopted by the Group. Dilution gains and losses arising in investments in equity-accounted investees are recognised in profit or loss. The Group discontinues the use of the equity method from the date when the investment ceases to be an associate or when the investment is classified as held for sale. When the Group retains an interest in the former associate or joint venture and the retained interest is a financial asset, the Group measures the retained interest at fair value at that date and the fair value is regarded as its fair value on initial recognition. The difference between the carry amount of the associate at the date the equity method was discontinued, and the fair value of any retained interest and any proceeds from disposing of a part interest in the associate is included in the determination of the gain or loss on disposal. In addition, the Group accounts for all amounts previously recognised in other comprehensive income in relation to that associate on the same basis as would be required if that associate had directly disposed of the related assets of liabilities. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-185": { "value": "4.3 Segmental reporting An operating segment is a component of the Group engaged in exploration or production activity that is regularly reviewed by the Chief Operating Decision Maker (CODM) for the purposes of allocating resources and assessing financial performance. The CODM is considered to be the Board of Directors. The Group\u2019s operating segments are determined on a geographical basis being the BVI, South Korea, the Philippines and the United Kingdom (refer note 5 of the audited financial statements). ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-186": { "value": "4.4 Foreign currency translation Functional and presentational currency The functional currencies of the entities within the Group are the US dollar (for the Company and the Singaporean companies), Philippine peso (for the Philippine companies) and the Korean won (for the Korean companies) as the currencies which most affects each company\u2019s costs and financing. The Group\u2019s presentational currency is the US dollar. Transactions and balances Foreign currency transactions are translated into the functional currency using the exchange rates prevailing at the dates of the transactions. Foreign exchange gains and losses resulting from the settlement of such transactions, and from the translation at reporting period end exchange rates of monetary assets and liabilities denominated in foreign currencies, are recognised in the income statement. On consolidation, the assets and liabilities of the Group\u2019s overseas operations that do not have a US dollar functional currency, are translated at exchange rates prevailing at the balance sheet date. Income and expense items are translated at the average exchange rate for the period. Exchange differences arising on the net investment in subsidiaries are recognised in other comprehensive income. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-199": { "value": "Functional and presentational currency The functional currencies of the entities within the Group are the US dollar (for the Company and the Singaporean companies), Philippine peso (for the Philippine companies) and the Korean won (for the Korean companies) as the currencies which most affects each company\u2019s costs and financing. The Group\u2019s presentational currency is the US dollar. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-187": { "value": "4.5 Financial instruments Financial assets and liabilities are recognised when the Group becomes a party to the contractual provisions of the financial instrument. De-recognition of financial instruments occurs when the rights to receive cash flows from the investments expire or are transferred and substantially all of the risks and rewards of ownership have been transferred. An assessment for impairment is undertaken where there is objective evidence that a financial asset or a group of financial assets is impaired. Financial assets Financial assets are subsequently recognised at amortised cost under IFRS 9 if it meets both the hold to collect and contractual cash flow characteristics tests. A financial asset is measured at fair value through other comprehensive income if the financial asset is held within a business model whose objective is achieved by both collecting contractual cash flows and selling financial assets and the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. If neither of the above classifications are met the asset is classified as fair value through the profit and loss or unless management elect to do so provided the classification eliminates or significantly reduces a measurement or recognition inconsistency. A financial asset that is not carried at fair value through profit or loss is assessed at each reporting date to determine a loss allowance for expected credit losses. If the credit risk on a financial instrument has increased significantly since initial recognition, the loss allowance is equal to the lifetime expected credit losses. If the credit risk has not increased significantly, the loss allowance is equal to the twelve month expected credit losses. The expected credit losses are measured in a way that reflects the unbiased and probability weighted amount that is determined by evaluating a range of possible outcomes; the time value of money and reasonable and supportable information that is available about past events, current conditions and forecasts of future economic conditions. Digital assets Digital assets not mined by the group are accounted for as intangible assets under IAS 38. These assets are initially measured at cost and subsequently measured at fair value. Increases in the carrying amount arising on revaluation of digital assets are credited to other comprehensive income and shown as other reserves in shareholders\u2019 equity. Decreases that offset previous increases of the same asset are charged in other comprehensive income and debited against the fair value reserve directly in equity; all other decreases are charged to the income statement. The fair value of intangible cryptocurrencies on hand at the end of the reporting period is calculated as the quantity of cryptocurrencies on hand multiplied by price quoted on two of the leading crypto websites. Financial liabilities Financial liabilities include loans and trade and other payables. In the statement of financial position these items are included within non-current liabilities and current liabilities. Financial liabilities are recognised when the Group becomes a party to the contractual agreements giving rise to the liability. Interest related charges are recognised as an expense in Finance costs in the income statement unless they meet the criteria of being attributable to the funding of construction of a qualifying asset, in which case the finance costs are capitalised. Borrowings, including the loan notes, are initially recognised at fair value, net of transaction costs incurred. They are subsequently stated at amortised cost with any difference between the proceeds (net of transaction costs) and the redemption value recognised in profit or loss over the period of the borrowings using the effective interest rate method. When a loan is converted into equity the gain or loss arising, being the difference between the carrying amount of the liability extinguished and the fair value of the equity issued, is recognised in the Income Statement. Trade and other payables and loans are recognised initially at their fair value and subsequently measured at amortised costs using the effective interest rate, less settlement payments.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-200": { "value": "Financial assets Financial assets are subsequently recognised at amortised cost under IFRS 9 if it meets both the hold to collect and contractual cash flow characteristics tests. A financial asset is measured at fair value through other comprehensive income if the financial asset is held within a business model whose objective is achieved by both collecting contractual cash flows and selling financial assets and the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. If neither of the above classifications are met the asset is classified as fair value through the profit and loss or unless management elect to do so provided the classification eliminates or significantly reduces a measurement or recognition inconsistency. A financial asset that is not carried at fair value through profit or loss is assessed at each reporting date to determine a loss allowance for expected credit losses. If the credit risk on a financial instrument has increased significantly since initial recognition, the loss allowance is equal to the lifetime expected credit losses. If the credit risk has not increased significantly, the loss allowance is equal to the twelve month expected credit losses. The expected credit losses are measured in a way that reflects the unbiased and probability weighted amount that is determined by evaluating a range of possible outcomes; the time value of money and reasonable and supportable information that is available about past events, current conditions and forecasts of future economic conditions. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-201": { "value": "Financial liabilities Financial liabilities include loans and trade and other payables. In the statement of financial position these items are included within non-current liabilities and current liabilities. Financial liabilities are recognised when the Group becomes a party to the contractual agreements giving rise to the liability. Interest related charges are recognised as an expense in Finance costs in the income statement unless they meet the criteria of being attributable to the funding of construction of a qualifying asset, in which case the finance costs are capitalised. Borrowings, including the loan notes, are initially recognised at fair value, net of transaction costs incurred. They are subsequently stated at amortised cost with any difference between the proceeds (net of transaction costs) and the redemption value recognised in profit or loss over the period of the borrowings using the effective interest rate method. When a loan is converted into equity the gain or loss arising, being the difference between the carrying amount of the liability extinguished and the fair value of the equity issued, is recognised in the Income Statement. Trade and other payables and loans are recognised initially at their fair value and subsequently measured at amortised costs using the effective interest rate, less settlement payments.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-203": { "value": "Borrowings, including the loan notes, are initially recognised at fair value, net of transaction costs incurred. They are subsequently stated at amortised cost with any difference between the proceeds (net of transaction costs) and the redemption value recognised in profit or loss over the period of the borrowings using the effective interest rate method. When a loan is converted into equity the gain or loss arising, being the difference between the carrying amount of the liability extinguished and the fair value of the equity issued, is recognised in the Income Statement. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-188": { "value": "4.6 Cash and cash equivalents Cash and cash equivalents are defined as cash on hand, demand deposits and short term highly liquid investments and are measured at cost which is deemed to be fair value as they have short-term maturities. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-189": { "value": "4.7 Share capital and unissued share capital Financial instruments issued by the Group are treated as equity only to the extent that they do not meet the definition of a financial liability. The Company\u2019s ordinary shares are classified as equity and have no par value. Costs directly associated with the issue of shares are charged to share capital. Where the Company has a contractual right to issue a fixed number of shares to settle a fixed liability it recognises unissued share capital pending the issue of shares (details of unissued share capital for the reporting year are outlined in note 20 of the audited financial statements). ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-190": { "value": "4.8 Income taxes Current income tax liabilities comprise those obligations to fiscal authorities in the countries in which the Group carries out operations and where it generates its profits. They are calculated according to the tax rates and tax laws applicable to the financial period and the country to which they relate. All changes to current tax assets and liabilities are recognised as a component of the tax charge in the income statement. Deferred income taxes are calculated using the liability method on temporary differences. This involves the comparison of the carrying amount of assets and liabilities in the consolidated financial statements with their respective tax bases. However, deferred tax is not provided on the initial recognition of goodwill, nor on the initial recognition of an asset or liability unless the related transaction is a business combination or affects taxable or accounting profit. Deferred tax liabilities are provided for in full; deferred tax assets are recognised when there is sufficient probability of utilisation. Deferred tax assets and liabilities are calculated at tax rates that are expected to apply to their respective period of realisation, provided they are enacted or substantively enacted at the balance sheet date. There are no deferred tax assets or liabilities in the Group\u2019s statement of financial position. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-202": { "value": "Deferred income taxes are calculated using the liability method on temporary differences. This involves the comparison of the carrying amount of assets and liabilities in the consolidated financial statements with their respective tax bases. However, deferred tax is not provided on the initial recognition of goodwill, nor on the initial recognition of an asset or liability unless the related transaction is a business combination or affects taxable or accounting profit. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-191": { "value": "4.9 Provisions Other provisions are recognised when the present obligations arising from legal or constructive commitment, resulting from past events, will probably lead to an outflow of economic resources from the Group which can be estimated reliably. Provisions are measured at the present value of the estimated expenditure required to settle the present obligation, based on the most reliable evidence available at the balance sheet date. All provisions are reviewed at each balance sheet date and adjusted to reflect the current best estimates. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-192": { "value": "4.10 Share based payments The Group operates equity settled share based compensation plans, which may be settled in cash under certain circumstances. All employee services received in exchange for the grant of any share based compensation are measured at their fair values. These are indirectly determined by reference to the share based award. Their value is appraised at the grant date and excludes the impact of any non-market vesting conditions. The Black-Scholes model is used to measure the fair value. All share based compensation is ultimately recognised as an expense in profit and loss with a corresponding credit to other reserves, net of deferred tax where applicable. Where share based compensation is to be cash settled, such as certain share based bonus awards, the corresponding credit is made to accruals or cash. The Company may have certain share option schemes that may be settled in cash at the absolute discretion of the Board. If any equity settled share-based awards are ultimately settled in cash, then the amount of payment equal to the fair value of the equity instruments that would otherwise have been issued is accounted for as a repurchase of an equity interest and is deducted from equity. Any excess over this amount is recognised as an expense. If vesting periods or other vesting conditions apply, the expense is allocated over the vesting period, based on the best available estimate of the number of share options expected to vest. Non-market vesting conditions are included in assumptions about the number of options that are expected to become exercisable. Estimates are subsequently revised if there is any indication that the number of share options expected to vest differs from previous estimates. No adjustment to the expense recognised in prior periods is made if fewer share options are ultimately exercised than originally granted. Upon exercise of share options, the proceeds received, net of any directly attributable transaction costs, up to the nominal value of the shares issued, are allocated to share capital with any excess being recorded in share premium. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-194": { "value": "\u2022 4.12 Impairment of exploration and evaluation assets Whenever events or changes in circumstance indicate that the carrying amount of an asset may not be recoverable an asset is reviewed for impairment. An asset\u2019s carrying value is written down to its estimated recoverable amount (being the higher of the fair value less costs to sell and value in use) if that is less than the asset\u2019s carrying amount. Impairment reviews for exploration and evaluation assets are carried out on a project by project basis, with each project representing a potential single cash generating unit. An impairment review is undertaken at least each balance sheet date or when indicators of impairment arise such as: unexpected geological occurrences that render the resource uneconomic; \u2022 title to the asset is compromised; \u2022 variations in mineral prices that render the project uneconomic; \u2022 substantive expenditure on further exploration and evaluation of mineral resources is neither budgeted nor planned; and \u2022 A previously recognised impairment loss is reversed only if there has been a change in the estimates used to determine the asset\u2019s recoverable amount since the last impairment loss was recognised. If that is the case, the carrying amount of the asset is increased to its recoverable amount. That increased amount cannot exceed the carrying amount that would have been determined, net of depreciation, had no impairment loss been recognised for the asset in prior years. Such reversal is recognised in the Statement of Comprehensive Income unless the asset is carried at revalued amount, the period for which the Group has the right to explore has expired and is not expected to be renewed. in which case the reversal is treated as a revaluation increase. After such a reversal, the depreciation charge is adjusted in future periods to allocate the asset\u2019s revised carrying amount, less any residual value, on a systematic basis over its remaining useful life. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-193": { "value": "4.11 Exploration and evaluation expenditures The Group applies the successful efforts method of accounting for natural resource assets, having regard to the requirements of IFRS 6 \u2018Exploration for and Evaluation of Mineral Resources\u2019. Costs incurred prior to obtaining the legal rights to explore an area are expensed immediately to the Statement of Comprehensive Income. All licence acquisitions, exploration and evaluation costs are capitalised, a share of administration costs is capitalised insofar as they relate to exploration, evaluation and development activities. These costs are written off unless commercial reserves have been established or the determination process has not been completed and there are no indications of impairment. If a project is deemed commercial all of the attributable costs are transferred into Property, Plant and Equipment. These costs are then depreciated from the commencement of production on a unit of production basis.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForExplorationAndEvaluationExpenditures", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-197": { "value": "\u2022 4.15 Fair value measurement hierarchy The Group classifies its financial assets and liabilities measured at fair value using a fair value hierarchy that reflects the significance of the inputs used in making the fair value measurement. The fair value hierarchy has the following levels: Quoted prices (unadjusted) in active markets for identical assets or liabilities (Level 1); \u2022 Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e., as prices) or indirectly (i.e., derived from prices) (level 2); \u2022 The level in the fair value hierarchy within the financial liability is determined on the basis of the lowest level input that is significant to the fair value measurement. Inputs for the asset or liability that are not based on observable market data (unobservable inputs) (Level 3). ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-195": { "value": "4.13 Mine development costs Once the decision has been taken to develop a mine the costs that are considered to be directly attributable to the development are capitalised and reviewed for impairment each year. When assessing this asset for impairment, management estimate the recoverable value of the asset, being the higher of the assessed value in use or the assessed fair value less costs to sell. The higher of the two is then compared to the carrying value of the asset. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-196": { "value": "4.14 Warrants Warrants instruments are classified as derivative financial liabilities as the functional currency of the Company is USD and the exercise price is GBP. They are carried in the consolidated statement of financial position at fair value with changes in fair value recognised in the consolidated statement of comprehensive income. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-198": { "value": "4.17 Property, plant and equipment Plant and equipment is stated at cost less accumulated depreciation. Plant and equipment is capitalised for items with a value of more than One Thousand US Dollars (USD 1,000). Depreciation is Motor vehicles calculated on a straight-line basis to write off the cost of plant and equipment over their expected useful lives. A full year of depreciation is charged to the consolidated statement of comprehensive income in the year of acquisition. The estimated useful lives of plant and equipment are: 5 years (20.00% depreciation per year) Furniture & fittings 3 years (33.33% depreciation per year) Office equipment 3 years (33.33% depreciation per year) Computer equipment & software 3 years (33.33% depreciation per year) Bitcoin machines have not depreciated and a full impairment review has been undertaken in the reporting year. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-205": { "value": "5. Segmental Reporting 5.1 Income Statement For the year ended 31 December 2025
South
BVI
Philippines
Korea
UK
Total
(USD)
(USD)
(USD)
(USD)
(USD)
Administrative costs
(910,203)
(20,269)
(114,342)
-
(1,044,814)
Finance expense
(229,827)
-
-
-
(229,827)
Impairment/gain on disposal
-
(14,573)
-
-
(14,573)
Profit/(loss) for the period
(1,140,030)
(34,842)
(114,342)
-
(1,289,214)
Other comprehensive income
(57,636)
445
224,953
-
167,762
Total comprehensive income
(1,197,666)
(34,397)
110,611
-
(1,121,452)
for the year
5.2 Statement of Financial Position For the year ended 31 December 2025
South
BVI
Philippines
Korea
UK
Total
(USD)
(USD)
(USD)
(USD)
(USD)
Mines under development
-
-
19,816,088
-
19,816,088
Property, plant and equipment
250,000
-
42,249
-
292,249
Goodwill on acquisition
-
-
-
165,010
165,010
Trade and other receivables
747,827
-
9,149
-
756,976
Digital assets
-
-
-
40,140
40,140
Cash and cash equivalents
91,752
-
152
94
91,998
Total assets
1,089,579
-
19,867,638
205,244
21,162,461
Trade and other payables
(422,056)
-
-
(205,244)
(627,300)
Other financial liabilities \u2013
current
-
-
(353,300)
-
(353,300)
Derivative financial
instruments
(338,126)
-
-
-
(338,126)
Other financial liabilities \u2013
non-current
(256,740)
-
-
-
(256,740)
Net assets
72,657
-
19,514,338
-
19,586,995
5.3 Income Statement For the year ended 31 December 2024
BVI
Philippines
South Korea
Total
(USD)
(USD)
(USD)
(USD)
Administrative costs
(594,858)
(49,306)
(185,665)
(829,829)
Finance expense
(67,729)
-
-
(67,729)
Profit/(loss) for the period
(662,587)
(49,306)
(185,665)
(897,558)
Other comprehensive income
(339,241)
(13,808)
267,736
(85,313)
Total comprehensive income for
the year
(1,001,828)
(63,114)
82,071
(982,871)
5.4 Statement of Financial Position For the year ended 31 December 2024
BVI
Philippines
South Korea
Total
(USD)
(USD)
(USD)
(USD)
Mines under development
-
-
19,816,088
19,816,088
Property, plant and equipment
-
-
54,871
54,871
Trade and other receivables
35,821
-
8,664
44,485
Cash and cash equivalents
19,948
14,317
2,761
37,026
Total assets
55,769
14,317
19,882,384
19,952,470
Trade and other payables
(194,523)
(75,742)
-
(270,265)
Other financial liabilities
(330,077)
-
(353,300)
(683,377)
Derivative financial instruments
(108,299)
-
-
(108,299)
Net (liabilities)/assets
(577,130)
(61,425)
19,529,084
18,890,529
", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-206": { "value": "6. Loss for the Period Before Tax
12 months to
12 months to
31-Dec-25
31-Dec-24
(USD)
(USD)
Profit/(loss) for the period has been arrived at after
charging the following administrative expenses:
Auditors\u2019 remuneration \u2013 current period
68,460
53,667
Directors\u2019 remuneration \u2013 Company
127,820
182,555
Staff costs \u2013 Group
149,491
93,831
Corporate management fees
176,234
194,998
Legal, professional and consultancy fees
93,773
37,656
Operational expenses
51,562
47,138
Loan fees and interest
-
68,856
Prospectus costs
223,806
-
Fundraising commissions
81,822
4,852
Depreciation
12,622
13,718
Other expenses
58,779
19,766
Total administrative expenses
1,044,369
717,037
", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesExplanatory", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-207": { "value": "
7. Remuneration of Key Management Personnel
In accordance with IAS 24 \u2013 Related Party transactions and key management personnel, represented
by all Executive and Non-Executive Directors, are those persons having authority and responsibility for
planning, directing and controlling the activities of the Group.
12 months to 31-Dec-25
12 months to 31-Dec-24
Payable
Payable
Payable
Payable
in Cash
in Equity
Total
in Cash
in Equity
Total
(USD)
(USD)
(USD)
(USD)
(USD)
(USD)
Directors remuneration \u2013
76,922
50,898
127,820
80,309
102,246
182,555
Company
Other staff costs
137,257
12,234
149,491
69,262
24,569
93,831
Total remuneration
214,179
63,132
277,311
149,571
126,815
276,386
Details of the Directors remuneration is shown under the Remuneration Committee section of the
Director\u2019s Report.
All amounts shown relate to short term employee benefits and there are no payments made for other
long term benefits or share based benefits.
", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-208": { "value": "8. Average Number of Employees
12 months to
12 months to
31-Dec-25
31-Dec-24
(USD)
(USD)
Directors
4
5
Management and Administration
1
1
Mining, Processing and Exploration staff
1
1
6
7
", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-209": { "value": "9. Finance Expense/(Gain)
12 months to
12 months to
31-Dec-25
31-Dec-24
(USD)
(USD)
Loan fees and interest
-
68,856
Fair value movement*
229,827
67,729
229,827
136,585
* Refer note 16.4 of the audited financial statements ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-224": { "value": "9. Finance Expense/(Gain)
12 months to
12 months to
31-Dec-25
31-Dec-24
(USD)
(USD)
Loan fees and interest
-
68,856
Fair value movement*
229,827
67,729
229,827
136,585
* Refer note 16.4 of the audited financial statements ", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-210": { "value": "10. Taxation The Group contains entities with tax losses and deductible temporary differences for which no deferred tax asset is recognised. A deferred tax asset has not been recognised within some of the Group entities where the entities in which those losses and allowances have been generated either do not have forecast taxable profits in the near future or the losses have restrictions whereby their utilisation is considered to be unlikely. The Company is taxed at the standard rate of income tax for BVI companies which is 0%. Taxation for other jurisdictions is calculated at the rates prevailing in the respective jurisdictions \u2013 the tax charge for the period can be reconciled to the loss per the income statement as noted below.
12 months to
12 months to
31-Dec-24
31-Dec-25
(Re-stated)
Corporation
Corporation
Tax
Tax
Profit/(loss) before taxation
Rate
(USD)
Rate
(USD)
BVI
0.0%
(1,140,030)
0.0%
(662,587)
Philippines
25.0%
(34,842)
25.0%
(49,306)
South Korea
24.0%
(114,342)
24.0%
(185,665)
United Kingdom
25.0%
-
-
-
Tax losses carried forward not
recognised as a deferred tax asset
2.80%
(1,289,214)
6.34%
(897,558)
No disallowable expenses were incurred in 2025 (2024: USD Nil). Fair value gains from warrants are non-taxable gains in 2025 (2024: USD Nil). As the Company is BVI tax resident it does not claim deferred tax as the BVI operates a zero-rated tax regime with no corporate income tax, capital gains tax, or withholding tax. As there is no tax payable on profits now or expected in the future, there are no temporary differences to defer. ", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-211": { "value": "11. Other Income/Expense 11.1 Investments in Associates \u2013 Egerton Gold Philippines Inc Summarised financial information in respect of the Group\u2019s associate interest in Egerton Gold Philippines Inc is set out below. The summarised information represents amounts shown in Egerton Gold Philippines Inc\u2019s financial statements, as adjusted for differences in accounting policies. Amounts have been translated in accordance with the Group\u2019s accounting policy on foreign currency translation. A summary of the Balance Sheet of Egerton Gold Philippines Inc is shown below:
31-Dec-25
31-Dec-24
(USD)
(USD)
Non-current assets
Deferred exploration costs
-
16,551,515
Current liabilities
Trade and other payables
-
(17,030,651)
Net liabilities
-
(479,136)
Equity
Issued Capital
-
107,588
Retained Earnings
-
(586,724)
Total Equity
Losses for the year ended 31 December 2025 were USD 445 (2024: USD 43,936). The Batangas project
(479,136)
was disposed of in the year ended 31 December 2025 (as noted in the Directors\u2019 Report).
\u2022
11.2 Impairment/gain on disposal
In July 2025 the Company confirmed the Batangas agreement had been executed, which will provide
the Company with:
a 10% profit share from the Philippine gold project in perpetuity over the life of the mine with the
implementation of a transparent dividend policy to ensure cash receipts; and
\u2022
additional bonus payments of USD 250,000 at every gold sales milestone of 5,000 oz subject to the
average gold price over the period being over USD 3,000 per oz.
The Board of Directors have determined not to include these contingent assets in the period ended 31 December 2015 due to the uncertainty related to progressing the project\u2019s permits. This will be assessed annually as the project advances. With the disposal of MRL Gold Inc and its associate company, Egerton Gold Philippines Inc, to the Company\u2019s former JV partner, an impairment review was undertaken and the Company\u2019s investments in these entities, incurred since the initial impairment in 2019, were written off in the year ended 31 December 2025. The impairment of USD 14,573 relates to investments of USD 289,048 in the MRL Gold Inc and USD 48,003 in Egerton Gold Philippines Inc, which is partially offset by the recognition of gain on disposal of USD 322,478. 11.3 Goodwill on Acquisition of Quantum Research & Management Limited In December 2025, the Company acquired 100% of Quantum Research & Management Limited (\"Quantum\") for GBP 1. The acquisition provides critical operational infrastructure, including UK banking access and crypto-custody capabilities, to support the Group\u2019s digital asset strategy, including an immediate balance sheet benefit through the acquisition of digital assets equivalent to less than one Bitcoin held within the acquired entity. A summary of the Net Liabilities acquired is shown below:
09-Dec-25
(USD)
Current assets
Trade and other receivables
1
269,528
Digital Assets
40,140
Bank
94
Current assets
309,762
Current liabilities
Trade and other payables
2
(474,771)
Current liabilities
(474,771)
Net liabilities acquired
(165,009)
Consideration in cash
1
Net liabilities acquired
165,009
Goodwill
165,010
1 Intercompany settlement: included in receivables is GBP 200,000 due from the Company to Quantum. Under IFRS 3, this pre-existing relationship was effectively settled upon acquisition and eliminated on consolidation. 2 Related Party Disclosure (IAS 24): of the payables assumed, GBP 352,138 is owed to entities owned by Executive Director Sath Ganesarajah via Skylake LLP (GBP 239,500) and other controlled entities (GBP 112,638). These represent liabilities for services and assets provided to Quantum prior to acquisition. The acquisition has been accounted for at fair value and resulted in the recognition of acquired goodwill of USD 165,010. The goodwill of USD 165,010 is attributable to the strategic value of the operational infrastructure and the additional advantage provided by the acquired banking and regulatory access. As these components do not meet the criteria for separate recognition as intangible assets under IAS 38, the Directors have recognised them within goodwill \u2013 representing the primary value drivers of the acquisition expected to deliver future economic benefits as the Group executes its revised strategy. ", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-212": { "value": "12. Mines Under Development
31-Dec-25
31-Dec-24
(USD)
(USD)
Mines under development at start of year
19,816,088
19,816,088
Movements in the year
-
-
Mines under development at end of year
19,816,088
19,816,088
The mines under development asset fair value uplift arose from the execution of an agreement the Company announced on 29 June 2021 to increase the Group\u2019s ownership to 100% in the Gubong and Geochang gold mines via the acquisition of Southern Gold Limited\u2019s 50% Joint Venture Interest in the South Korean gold projects. The Joint Venture Interest in the South Korean gold projects was revalued prior to acquisition to the consideration required to acquire the joint ventures, which generated a gain on acquisition of USD 8.3 million and the recording of mines under development totalling USD 19.8 million at 31 December 2021. There has been no addition in the years ended 31 December 2025 and 31 December 2024 due to operational delays (as noted in the Directors\u2019 Report). ", "dimensions": { "concept": "ifrs-full:DisclosureOfExplorationAndEvaluationAssetsExplanatory", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-213": { "value": "13. Trade and Other Receivables
31-Dec-25
31-Dec-24
(USD)
(USD)
Other receivables
601,482
3,939
Prepayments
155,494
40,546
756,976
44,485
", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-214": { "value": "
14. Cash and Cash Equivalents
31-Dec-25
31-Dec-24
(USD)
(USD)
Cash at bank
91,998
37,026
", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-215": { "value": "15. Trade and Other Payables
31-Dec-25
31-Dec-24
(USD)
(USD)
Trade and other payables
420,674
217,677
Accruals
206,626
52,588
627,300
270,265
", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-216": { "value": "16. Other Financial Liabilities 16.1 Other Financial Liabilities
31-Dec-25
31-Dec-24
(USD)
(USD)
Loan notes held non-related parties
-
330,077
Loan notes held by related parties*
256,740
-
Funds received from Korean consortium
353,300
353,300
610,040
683,377
* The loans, inclusive of USD 68,856 of interest, were repaid to the original lenders in December 2025 on the Company\u2019s behalf by Skylake Management LLP who have agreed a deferred repayment to December 2028. ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-217": { "value": "16.2 Derivative financial instruments
31-Dec-25
31-Dec-24
(USD)
(USD)
Derivative financial instruments \u2013 warrants
338,126
108,299
The warrants issued by the Company are outlined in notes 16.5 and 16.6 of the audited financial statements ", "dimensions": { "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-218": { "value": "16.3 Loans The Board agreed loans of GBP 288,000 to be drawn down in 12 equal monthly instalments as part of the October 2024 fund raise. The loans were repaid in December 2025 on the Company\u2019s behalf by Skylake Management LLP who have agreed a deferred repayment to December 2028. This loan has been re-designated as non-current in the reporting period due to the deferment of the loan repayment to December 2028. The Group entered into a loan agreement with Auric Network, a cryptocurrency organisation that operates in South Korea, in August 2020. The balance of the loan at 31 December 2025 and 31 December 2024 is USD 353,300. This funding is in the form of a prepayment of gold to be repaid upon production at a 20% discount to the gold price at the time of delivery. The loan accrues no interest and repayment is only made from production. ", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-219": { "value": "16.4 Reconciliation of Liabilities arising from Financing Activities For the year ended 31 December 2025
Current
Other
Derivative
Financial
financial
Liabilities
instruments
Total
(USD)
(USD)
(USD)
At 31 December 2023
353,300
40,570
393,870
Cash Flows
206,201
-
206,201
Non-cash flows:
Loan charges and interest
68,856
-
68,856
Equity conversion
(66,834)
-
(66,834)
Trade payables
121,854
-
121,854
Fair value changes
-
67,729
67,729
At 31 December 2024 (Re-stated)
683,377
108,299
791,676
Cash Flows
187,139
-
187,139
Non-cash flows:
Equity conversion
(141,887)
-
(141,887)
Trade payables
(118,589)
(118,589)
Fair value changes
-
229,827
229,827
At 31 December 2025
610,040
338,126
948,166
", "dimensions": { "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-220": { "value": "17. Financial Instruments 17.1 Financial Assets measured at Amortised Cost
31-Dec-25
31-Dec-24
(USD)
(USD)
Cash and cash equivalents
91,998
37,026
Other receivables
601,482
3,939
Digital assets
40,140
-
733,620
40,965
17.2 Financial Liabilities measured at Amortised Cost
31-Dec-25
31-Dec-24
(USD)
(USD)
Trade and other payables \u2013 current
420,674
217,677
Other financial liabilities \u2013 current
-
683,377
Other financial liabilities \u2013 non-current
610,040
-
1,030,714
901,054
17.3 Derivative financial instruments measured at Fair Value
31-Dec-25
31-Dec-24
(USD)
(USD)
Derivative financial instruments \u2013 warrants
338,126
108,299
17.4 Fair Values The fair values of the Group\u2019s cash, trade and other receivables and trade and other payables are considered equal to their book value. Other financial liabilities are initially measured at fair value and subsequently at amortised cost. The fair values of the Group\u2019s other financial liabilities are considered equal to the book values as the effect of discounting on these financial instruments is not considered to be material. The warrants are classified as Level 3 financial instrument as certain inputs to the Black-Scholes valuation model are not based on observable market data. 17.5 Liquidity Risk The Group monitors constantly the cash outflows from day to day business and monitors long term liabilities to ensure that liquidity is maintained. Trade liabilities of USD 422,057 are due on demand, loans from the Korean consortium of USD 353,300 are due to be repaid from gold production by the Company and USD 256,740 loans are due for repayment in December 2028 as Skylake Management LLP paid the liability and has agreed deferred payment. As disclosed in the going concern statement in note 2 of the audited financial statements, the Company actively addresses the requirement to manage the Group\u2019s cash balances as well as to raise new financing to fund mining development activities. Bitcoin exposure introduces market and liquidity risk, which the Board monitors closely. Liquidity is an area which receives considerable focus from the Board and management on a daily basis. 17.6 Credit Risk Credit risk refers to the risk that a counterparty will default on, and not pay, its contractual obligations resulting in a financial loss to the Group. In order to minimise this risk, the Group endeavours only to deal with companies which are demonstrably creditworthy and this, together with the aggregate financial exposure, is continuously monitored. Credit risk on cash and cash equivalents is considered to be acceptable as the counterparties are either substantial banks with high credit ratings or with whom the Group has offsetting debt arrangements. Trade and other receivables have been recorded at cost and are in accordance with contractual arrangements. 17.7 Interest rate risk At the balance sheet date, the Group does not have any long-term variable rate borrowings. 17.8 Foreign currency risk The Group\u2019s cash at bank balance consisted of the following currency holdings:
31-Dec-25
31-Dec-24
(USD)
(USD)
US Dollars
669
2,000
Sterling
91,177
17,948
Philippine Pesos
-
14,317
Korean Won
152
2,761
91,998
37,026
The Group is exposed to transaction foreign exchange risk due to transactions not being matched in the same currency. This is managed, where possible and material, by the Group retaining monies received in various currencies in order to pay for expected liabilities in that currency. The Group currently has no currency hedging in place. The Group\u2019s exposure to financial assets and financial liabilities is as shown in the following tables: Financial Assets 31-Dec-25 31-Dec-24 (USD) (USD) US Dollars 895 5,939 Sterling 732,725 17,948 Philippine Pesos - 14,317 Korean Won - 2,761 733,620 40,965 31-Dec-25 31-Dec-24 Financial Liabilities \u2013 Current (USD) (USD) US Dollars 808,783 582,470 Sterling 492,827 386,614 Philippine Pesos - 75,741 Korean Won 17,116 17,116 1,318,726 1,061,941 31-Dec-25 31-Dec-24 Financial Liabilities \u2013 Non-current (USD) (USD) Sterling The Group is exposed to foreign exchange risk arising from various currency exposures primarily with respect to Sterling. The Group\u2019s management monitors the exchange rate fluctuations on a continuous basis and acts accordingly. 256,740 - ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-225": { "value": "
17.3 Derivative financial instruments measured at Fair Value
31-Dec-25
31-Dec-24
(USD)
(USD)
Derivative financial instruments \u2013 warrants
338,126
108,299
17.4 Fair Values
The fair values of the Group\u2019s cash, trade and other receivables and trade and other payables are
considered equal to their book value.
Other financial liabilities are initially measured at fair value and subsequently at amortised cost. The
fair values of the Group\u2019s other financial liabilities are considered equal to the book values as the effect
of discounting on these financial instruments is not considered to be material.
The warrants are classified as Level 3 financial instrument as certain inputs to the Black-Scholes valuation model are not based on observable market data. ", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-226": { "value": "17.5 Liquidity Risk The Group monitors constantly the cash outflows from day to day business and monitors long term liabilities to ensure that liquidity is maintained. Trade liabilities of USD 422,057 are due on demand, loans from the Korean consortium of USD 353,300 are due to be repaid from gold production by the Company and USD 256,740 loans are due for repayment in December 2028 as Skylake Management LLP paid the liability and has agreed deferred payment. As disclosed in the going concern statement in note 2 of the audited financial statements, the Company actively addresses the requirement to manage the Group\u2019s cash balances as well as to raise new financing to fund mining development activities. Bitcoin exposure introduces market and liquidity risk, which the Board monitors closely. Liquidity is an area which receives considerable focus from the Board and management on a daily basis. ", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-227": { "value": "17.6 Credit Risk Credit risk refers to the risk that a counterparty will default on, and not pay, its contractual obligations resulting in a financial loss to the Group. In order to minimise this risk, the Group endeavours only to deal with companies which are demonstrably creditworthy and this, together with the aggregate financial exposure, is continuously monitored. Credit risk on cash and cash equivalents is considered to be acceptable as the counterparties are either substantial banks with high credit ratings or with whom the Group has offsetting debt arrangements. Trade and other receivables have been recorded at cost and are in accordance with contractual arrangements. ", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-221": { "value": "18. Capital Management
\u2022
The Group\u2019s capital management objectives are to ensure that the Group\u2019s ability to continue as a
going concern, and to provide an adequate return to shareholders. The Group manages the capital
structure through a process of constant review and makes adjustments to it in the light of changes in
economic conditions and the risk characteristics of the underlying assets. In order to maintain or adjust
the capital structure, the Group may issue new shares, adjust dividends paid to shareholders, return
capital to shareholders, or seek additional debt finance.
The nature of the Group\u2019s equity reserves is:
Reserves \u2013 cumulative gains and losses on translating the net assets of overseas operations to the
presentation currency;
\u2022
Unissued share capital \u2013 this reflects the value of equity that management has agreed to issue for
settlement of remuneration, liabilities and funding provided;
\u2022 The cost of investment in the joint ventures at fair value on the date of signing the formal joint venture agreement; \u2022 Retained surplus/accumulated losses \u2013 comprise the Group\u2019s cumulative accounting profits and losses since inception. Momentum Resources Ltd advised that due to the resignations of directors associated with it from the Company\u2019s Board, that it had agreed to release BMV from its remaining liability to issue Momentum with 48m BMV shares due under the 24 Mar 2017 agreement between the companies. The Company has released the USD 1,330,080 share based payment reserve in the year ended 31 December 2025, which is reflected through retained earnings in the Statement of Financial Performance. ", "dimensions": { "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-222": { "value": "19. Property, plant and equipment
Motor
Bitcoin
Vehicles
Machines
Total
(USD)
(USD)
(USD)
Cost
Balance at 01 January 2025
68,589
-
68,589
Additions in the year
-
250,000
250,000
Balance at 31 December 2025
68,589
250,000
318,589
Depreciation
Balance at 01 January 2025
(13,718)
-
(13,718)
Charge in the year
(12,622)
-
(12,622)
Balance at 31 December 2025
(26,340)
-
(26,340)
Net Book Value at 31 December 2024
54,871
-
54,871
Net Book Value at 31 December 2025
42,249
250,000
292,249
In June 2025, the Company announced the acquisition of 756 ASIC units, comprising a mix of Bitmain and Canaan models at an acquisition price of USD 250,000, which was settled in equity at the January 2026 Prospectus and subsequently adjusted in April 2026 (refer notes 20 and 23 of the audited financial statements). These Bitcoin machines have not been depreciated in the current year as they are held for sale. A full impairment review, which noted that the machines are in as new condition, has been undertaken. ", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-223": { "value": "20. Share Capital 20.1 Issued Share Capital
31-Dec-25
31-Dec-24
Number
USD
Number
USD
Opening Balance
767,096,747
22,467,261
712,865,042
21,790,174
Fee sacrifice issued in the year
-
-
40,981,705
506,234
Other shares issued in the year
96,586,957
571,124
13,250,000
170,853
Closing Balance
863,683,704
23,038,385
767,096,747
22,467,261
The shares have no par value. Issued share capital is represented by:
31-Dec-25
31-Dec-24
Number
%
Number
%
Sath Ganesarajah***
-
-
-
-
Aidan Bishop*
/
**
-
-
73,238,660
9.5%
Jonathan Morley-Kirk**
-
-
11,495,820
1.5%
Colin Patterson*
/
**
-
-
84,916,679
11.1%
Stuart Kemp**
-
-
23,034,455
3.0%
Total PDMR
-
-
192,685,614
25.1%
Other
863,683,704
100.0%
574,411,133
74.9%
Total Non-PDMR
863,683,704
100.0%
574,411,133
74.9%
Total Issued Shares
863,683,704
100.0%
767,096,747
100.0%
* Issued to a related party ** Not a PDMR at 31-Dec-25 *** Holds a controlling interest in entities issued shares at the January 2026 Secondary Prospectus and April 2026 20.2 Unissued Share Capital
31-Dec-25
31-Dec-24
Number
USD
Number
USD
Placing
413,151,989
828,822
-
-
Bitcoin machine purchase
40,000,000
250,000
Fee sacrifice
46,831,778
167,972
-
-
499,983,767
1,246,794
-
-
The unissued share capital balance at 31 December 2025 was issued by Secondary Prospectus in January 2026. The prospectus included 650,000,000 shares issued to the EBT Trust, which are not included in these financial statements as they are a post balance sheet event (refer note 23 of the audited financial statements). In April 2026 the Company announced that the share issuances related to the Bitcoin machine purchase would be adjusted to a total of 133,333,333 shares. The additional 93,333,333 shares were issued in April 2026 and are not included in these financial statements as they are a post balance sheet event (refer note 23 of the audited financial statements). In April 2026 the Company further announced the issuance of 750,000,000 shares for a GBP 750,000 cash raise, before commissions (refer note 23 of the audited financial statements). The number of shares in issuance at the date of this Report is 2,857,000,804 ordinary shares. This includes 650,000,000 shares held by the EBT Trust that do not hold voting rights while they are held by the Trust. 20.3 Earnings Per Share
12 months to
12 months to
31-Dec-25
31-Dec-24
(USD)
(USD)
Earnings per share
(0.0016)
(0.0012)
Loss used to calculate basic earnings per share
1,289,214
(897,558)
Weighted average number of shares used in calculating
819,635,806
724,900,023
basic earnings per share
Basic loss per share is calculated by dividing the loss attributable to ordinary shareholders by the weighted average number of ordinary shares outstanding and shares to be issued during the period. In 2025 and 2024, the potential ordinary shares were anti-dilutive as the Group was in a loss making position and therefore the conversion of potential ordinary shares would serve to decrease the loss per share from continuing operations. Where potential ordinary shares are anti-dilutive a diluted earnings per share is not calculated and is deemed to be equal to the basic earnings per share. The warrants noted in note 16 of the audited financial statements could potentially dilute EPS in the future. 21. Related Party Transactions 21.1 Amounts Due to Related Parties Directors in office at 31 December 2025 are due USD Nil (2024: USD 26,650) in cash and USD Nil (2024: USD Nil) in unissued share capital (refer Remuneration Committee section of the Directors\u2019 Report). On acquisition of Quantum Research and Management Ltd, which was controlled by Executive Director Sath Ganesarajah before acquisition, GBP 352,138 is owed to entities owned by Executive Director Sath Ganesarajah \u2013 being, GBP 239,500 to Skylake LLP and GBP 112,638 to other controlled entities (refer note 11 of the audited financial statements). GBP 39,500 was paid to Skylake Management LLP in April 2026 (refer note 23 of the audited financial statements). 21.1 Other Related Party Transactions Directors Remuneration (refer note 7 of the audited financial statements). Issued and unissued share capital (refer notes 20 and 23 of the audited financial statements). Shares issued at the January 2026 Prospectus include fee sacrifice shares to resigned Directors, Bitcoin machine acquisition shares assigned to Skylake Management LLP, which is managed by Sath Ganesarajah, and the issuance of shares to the EBT Trust, which is managed by Skylake Management LLP. ", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-229": { "value": "20.1 Issued Share Capital
31-Dec-25
31-Dec-24
Number
USD
Number
USD
Opening Balance
767,096,747
22,467,261
712,865,042
21,790,174
Fee sacrifice issued in the year
-
-
40,981,705
506,234
Other shares issued in the year
96,586,957
571,124
13,250,000
170,853
Closing Balance
863,683,704
23,038,385
767,096,747
22,467,261
The shares have no par value. Issued share capital is represented by:
31-Dec-25
31-Dec-24
Number
%
Number
%
Sath Ganesarajah***
-
-
-
-
Aidan Bishop*
/
**
-
-
73,238,660
9.5%
Jonathan Morley-Kirk**
-
-
11,495,820
1.5%
Colin Patterson*
/
**
-
-
84,916,679
11.1%
Stuart Kemp**
-
-
23,034,455
3.0%
Total PDMR
-
-
192,685,614
25.1%
Other
863,683,704
100.0%
574,411,133
74.9%
Total Non-PDMR
863,683,704
100.0%
574,411,133
74.9%
Total Issued Shares
863,683,704
100.0%
767,096,747
100.0%
* Issued to a related party ** Not a PDMR at 31-Dec-25 *** Holds a controlling interest in entities issued shares at the January 2026 Secondary Prospectus and April 2026 ", "dimensions": { "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-228": { "value": "20.1 Issued Share Capital
31-Dec-25
31-Dec-24
Number
USD
Number
USD
Opening Balance
767,096,747
22,467,261
712,865,042
21,790,174
Fee sacrifice issued in the year
-
-
40,981,705
506,234
Other shares issued in the year
96,586,957
571,124
13,250,000
170,853
Closing Balance
863,683,704
23,038,385
767,096,747
22,467,261
The shares have no par value. Issued share capital is represented by:
31-Dec-25
31-Dec-24
Number
%
Number
%
Sath Ganesarajah***
-
-
-
-
Aidan Bishop*
/
**
-
-
73,238,660
9.5%
Jonathan Morley-Kirk**
-
-
11,495,820
1.5%
Colin Patterson*
/
**
-
-
84,916,679
11.1%
Stuart Kemp**
-
-
23,034,455
3.0%
Total PDMR
-
-
192,685,614
25.1%
Other
863,683,704
100.0%
574,411,133
74.9%
Total Non-PDMR
863,683,704
100.0%
574,411,133
74.9%
Total Issued Shares
863,683,704
100.0%
767,096,747
100.0%
* Issued to a related party ** Not a PDMR at 31-Dec-25 *** Holds a controlling interest in entities issued shares at the January 2026 Secondary Prospectus and April 2026 20.2 Unissued Share Capital
31-Dec-25
31-Dec-24
Number
USD
Number
USD
Placing
413,151,989
828,822
-
-
Bitcoin machine purchase
40,000,000
250,000
Fee sacrifice
46,831,778
167,972
-
-
499,983,767
1,246,794
-
-
The unissued share capital balance at 31 December 2025 was issued by Secondary Prospectus in January 2026. The prospectus included 650,000,000 shares issued to the EBT Trust, which are not included in these financial statements as they are a post balance sheet event (refer note 23 of the audited financial statements). In April 2026 the Company announced that the share issuances related to the Bitcoin machine purchase would be adjusted to a total of 133,333,333 shares. The additional 93,333,333 shares were issued in April 2026 and are not included in these financial statements as they are a post balance sheet event (refer note 23 of the audited financial statements). In April 2026 the Company further announced the issuance of 750,000,000 shares for a GBP 750,000 cash raise, before commissions (refer note 23 of the audited financial statements). The number of shares in issuance at the date of this Report is 2,857,000,804 ordinary shares. This includes 650,000,000 shares held by the EBT Trust that do not hold voting rights while they are held by the Trust. 20.3 Earnings Per Share
12 months to
12 months to
31-Dec-25
31-Dec-24
(USD)
(USD)
Earnings per share
(0.0016)
(0.0012)
Loss used to calculate basic earnings per share
1,289,214
(897,558)
Weighted average number of shares used in calculating
819,635,806
724,900,023
basic earnings per share
Basic loss per share is calculated by dividing the loss attributable to ordinary shareholders by the weighted average number of ordinary shares outstanding and shares to be issued during the period. In 2025 and 2024, the potential ordinary shares were anti-dilutive as the Group was in a loss making position and therefore the conversion of potential ordinary shares would serve to decrease the loss per share from continuing operations. Where potential ordinary shares are anti-dilutive a diluted earnings per share is not calculated and is deemed to be equal to the basic earnings per share. The warrants noted in note 16 of the audited financial statements could potentially dilute EPS in the future. ", "dimensions": { "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-230": { "value": "20.3 Earnings Per Share
12 months to
12 months to
31-Dec-25
31-Dec-24
(USD)
(USD)
Earnings per share
(0.0016)
(0.0012)
Loss used to calculate basic earnings per share
1,289,214
(897,558)
Weighted average number of shares used in calculating
819,635,806
724,900,023
basic earnings per share
Basic loss per share is calculated by dividing the loss attributable to ordinary shareholders by the weighted average number of ordinary shares outstanding and shares to be issued during the period. In 2025 and 2024, the potential ordinary shares were anti-dilutive as the Group was in a loss making position and therefore the conversion of potential ordinary shares would serve to decrease the loss per share from continuing operations. Where potential ordinary shares are anti-dilutive a diluted earnings per share is not calculated and is deemed to be equal to the basic earnings per share. The warrants noted in note 16 of the audited financial statements could potentially dilute EPS in the future. ", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-231": { "value": "21. Related Party Transactions 21.1 Amounts Due to Related Parties Directors in office at 31 December 2025 are due USD Nil (2024: USD 26,650) in cash and USD Nil (2024: USD Nil) in unissued share capital (refer Remuneration Committee section of the Directors\u2019 Report). On acquisition of Quantum Research and Management Ltd, which was controlled by Executive Director Sath Ganesarajah before acquisition, GBP 352,138 is owed to entities owned by Executive Director Sath Ganesarajah \u2013 being, GBP 239,500 to Skylake LLP and GBP 112,638 to other controlled entities (refer note 11 of the audited financial statements). GBP 39,500 was paid to Skylake Management LLP in April 2026 (refer note 23 of the audited financial statements). 21.1 Other Related Party Transactions Directors Remuneration (refer note 7 of the audited financial statements). Issued and unissued share capital (refer notes 20 and 23 of the audited financial statements). Shares issued at the January 2026 Prospectus include fee sacrifice shares to resigned Directors, Bitcoin machine acquisition shares assigned to Skylake Management LLP, which is managed by Sath Ganesarajah, and the issuance of shares to the EBT Trust, which is managed by Skylake Management LLP. ", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-233": { "value": "\u2022 23. Events After the Reporting Date On 16 January 2026 the Company announced the publication of a Secondary Prospectus that issued 1,149,983,767 new shares (refer note 20 of the audited financial statements). The shares were brought into admission on 22 January 2026 and represented: 413,151,969 shares for a placing of GBP 619,728 (before commissions); \u2022 650,000,000 shares, which was offset by a GBP 968,500 loan to Skylake Management LLP, to an \u2022EBT Trust for the settlement of contractor payments and future incentives; 40,000,000 shares for the purchase of Bitcoin machines, with the shares being assigned to Skylake Management LLP; and \u2022 On 28 January 2026 the Company announced the appointment of Senior Management and a Board Advisory Committee to implement the Company strategy (as outlined in the Strategic Report above). On 24 March 2026 the Company announced the confirmation of the appointments of Frank Amato and Hernan Yellati as Non-Executive Directors and of Darron Giddens and John Webb as Board 46,831,778 share for fee shares. \u2022incentives: Advisors. On 09 April 2026 the Company announced a number of capital structure changes and management 300,000,000 of the shares held by the EBT Trust are to be issued under a Management Incentive Plan where the Company\u2019s market capitalisation is between GBP 20,000,000 and GBP 200,000,000; \u2022 agreement to cancel of 100,505,435 of the 0.23p warrants and the Company\u2019s expectation to cancel the remaining 0.23p warrants in due course (refer note 16 of the audited financial statements); \u2022 deferment of the repayment of GBP 197,200 loans held by Skylake Management LLP to 31 December 2028 (refer note 16 of the audited financial statements); \u2022 increase in the number of shares to be issued in relation to the June 2025 acquisition of Bitcoin machines from 40,000,000 to 133,333,333 (refer note 20 of the audited financial statements); \u2022 payment of GBP 39,950 to Skylake Management LLP in relation to the Bitcoin owned by the Company via the December 2025 acquisition of Quantum Research and Management Ltd (refer note 11 of the of the audited financial statements); and \u2022 agreement to various deferred payments to Skylake Management LLP. On 15 April 2026 the Company announced the issuance of 750,000,000 shares for a GBP 750,000 (before commissions) cash raise. On 23 April 2026 the Company announced an agreement with Digital Carpenters, a data centre services and solutions provider, with an option to invest approximately US$2.3m over a three-year period in a 4.8MW bitcoin mining project located in Texas, USA. ", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-232": { "value": "22. Capital Commitments At 31 December 2025 the Group had not entered into contractual commitments for the acquisition of property, plant and equipment and has no operational leases. ", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-234": { "value": "24. Shares in Group Undertakings During the period the subsidiaries and associate of the Company, including those indirectly held by the Company, are shown in the following table: Country of
Percentage of
Ordinary Share
Capital Held
Name of Entity
Nature of Business
Registration
2025
2024
MRL Gold Inc
Batangas Gold Project
Philippines
-
100%
Egerton Gold Philippines Inc
Batangas Gold Project
Philippines
-
40%
Gubong Project JV Co PTE Ltd*
South Korea Gold Projects
Singapore
100%
100%
Kochang Project JV Co PTE Ltd**
South Korea Gold Projects
Singapore
100%
100%
Quantum Research & Management
Information Technology
UK
100%
-
Ltd
Services
* Gubong Project JV Co PTE Ltd is the 100% holder of Gubong Project Co Ltd, whose country of registration is South Korea (note 11) ** Kochang Project JV Co PTE Ltd is the 100% holder of Geochang Project Co Ltd, whose country of registration is South Korea (note 11) ", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "en", "entity": "scheme:213800QLGKFZHML52C51", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } } } }