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},
"fact_ifrs-full_DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory_E61_CY": {
"value": "1. General Information
Great Southern Copper plc ('the Company') and its subsidiaries (together 'the Group') principal activity is
currently focused upon the exploration for copper and gold in Chile. Further detail is covered in the
Chairman\u2019s Statement and also in the Operations Report.
The Company is a public limited Company, which is listed on the London Stock Exchange and incorporated
and domiciled in England and Wales. The address of its registered office is Salisbury House, London Wall,
London, United Kingdom, EC2M 5PS.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:213800RF6N9WA8PZH313",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"ifrs-full_LegalFormOfEntity_E6_CY": {
"value": "public limited Company",
"dimensions": {
"concept": "ifrs-full:LegalFormOfEntity",
"language": "en",
"entity": "scheme:213800RF6N9WA8PZH313",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"ifrs-full_DomicileOfEntity_E5_CY": {
"value": "England and Wales",
"dimensions": {
"concept": "ifrs-full:DomicileOfEntity",
"language": "en",
"entity": "scheme:213800RF6N9WA8PZH313",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"ifrs-full_CountryOfIncorporation_E7_CY": {
"value": "England and Wales",
"dimensions": {
"concept": "ifrs-full:CountryOfIncorporation",
"language": "en",
"entity": "scheme:213800RF6N9WA8PZH313",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"ifrs-full_AddressOfRegisteredOfficeOfEntity_E8_CY": {
"value": " Salisbury House, London Wall,London, United Kingdom, EC2M 5PS. ",
"dimensions": {
"concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
"language": "en",
"entity": "scheme:213800RF6N9WA8PZH313",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"fact_ifrs-full_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory_D518179080_CY": {
"value": "2. Basis of Preparation
The consolidated Group financial statements and Company financial statements have been prepared in
accordance with United Kingdom (\u201cUK\u201d) adopted International Accounting Standards (\u2018IFRS\u2019) and those
parts of the Companies Act 2006 applicable to companies reporting under IFRS. The consolidated Group
financial statements and Company financial statements are presented in Sterling and rounded to the
nearest thousand pound unless otherwise indicated. The financial statements are prepared on the historical
cost basis, except for certain financial instruments and share-based payments that have been measured
at fair value.
Going Concern Basis
In common with many other mineral exploration companies, the Group has raised equity and debt finance
for its exploration activities. The Board recognises that further finance will need to be raised as and when
required to progress its exploration projects and add shareholder value. The Board also acknowledges that
previous success in raising funds does not necessarily provide any guarantee that the Group will be able
to do so in the future, despite a highly supportive shareholder base.
As at 31 March 2025, the Group\u2019s cash at bank amounted to \u00a31,003k; at the date of signing this report, the
balance of cash and committed convertible loan funds amounted to \u00a3482k and \u00a3522k respectively.
The Board has reviewed the Group\u2019s cash flow forecast up to 31 July 2026 and are aware that additional
funds will need to be sourced to continue to advance its exploration activities,
keep its concessions in good
standing and pay option fees when they fall due (note 22), in order to continue as a going concern for a
period of at least 12 months from the approval of these financial statements. The Directors are confident
that they will be able to secure the necessary funding in order to enable the Group to continue to advance
its projects, however the requirement for further uncommitted fundings casts significant doubt over the
Group\u2019s ability to continue as a going concern. The auditors have acknowledged this going concern
uncertainty in their unqualified audit report
The Board continues to closely monitor its cash position, allocate funds in line with its detailed budget and
maintain a strict control over non-project spend. The Directors remain confident in the Company\u2019s ability
to raise additional funds as required, from existing and/or new investors and therefore consider it
appropriate to continue to adopt the going concern basis of accounting in preparing these financial
statements.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:213800RF6N9WA8PZH313",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"fact_ifrs-full_StatementOfIFRSCompliance_D560506990_CY": {
"value": " The consolidated Group financial statements and Company financial statements have been prepared in
accordance with United Kingdom (\u201cUK\u201d) adopted International Accounting Standards (\u2018IFRS\u2019) and those
parts of the Companies Act 2006 applicable to companies reporting under IFRS. The consolidated Group
financial statements and Company financial statements are presented in Sterling and rounded to the
nearest thousand pound unless otherwise indicated. The financial statements are prepared on the historical
cost basis, except for certain financial instruments and share-based payments that have been measured
at fair value.
",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "en",
"entity": "scheme:213800RF6N9WA8PZH313",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"fact_ifrs-full_DisclosureOfGoingConcernExplanatory_D1919097406_CY": {
"value": "Going Concern Basis
In common with many other mineral exploration companies, the Group has raised equity and debt finance
for its exploration activities. The Board recognises that further finance will need to be raised as and when
required to progress its exploration projects and add shareholder value. The Board also acknowledges that
previous success in raising funds does not necessarily provide any guarantee that the Group will be able
to do so in the future, despite a highly supportive shareholder base.
As at 31 March 2025, the Group\u2019s cash at bank amounted to \u00a31,003k; at the date of signing this report, the
balance of cash and committed convertible loan funds amounted to \u00a3482k and \u00a3522k respectively.
The Board has reviewed the Group\u2019s cash flow forecast up to 31 July 2026 and are aware that additional
funds will need to be sourced to continue to advance its exploration activities,
keep its concessions in good
standing and pay option fees when they fall due (note 22), in order to continue as a going concern for a
period of at least 12 months from the approval of these financial statements. The Directors are confident
that they will be able to secure the necessary funding in order to enable the Group to continue to advance
its projects, however the requirement for further uncommitted fundings casts significant doubt over the
Group\u2019s ability to continue as a going concern. The auditors have acknowledged this going concern
uncertainty in their unqualified audit report
The Board continues to closely monitor its cash position, allocate funds in line with its detailed budget and
maintain a strict control over non-project spend. The Directors remain confident in the Company\u2019s ability
to raise additional funds as required, from existing and/or new investors and therefore consider it
appropriate to continue to adopt the going concern basis of accounting in preparing these financial
statements.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
"language": "en",
"entity": "scheme:213800RF6N9WA8PZH313",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"fact_ifrs-full_DisclosureOfMaterialAccountingPolicyInformationExplanatory_E2_CY": {
"value": "3. Accounting Policies
The principal accounting policies adopted are set out below.
Basis of Consolidation
The consolidated financial statements incorporate the assets, liabilities, income and expenses of the
Company and entity controlled by the Company (its subsidiary) made up to the Company\u2019s accounting
reference date. Control is achieved when the Company has the power over the investee, is exposed or has
rights to variable return from its involvement with the investee and has the ability to use its power to affect
its returns. The Company reassesses whether or not it controls an investee if facts and circumstances
indicate that there are changes to one or more of the three elements of control listed above.
Consolidation of a subsidiary begins when the Company obtains control over the subsidiary and ceases
when the Company loses control of the subsidiary. Specifically, the results of subsidiaries acquired or
disposed of during the period are included in the consolidated income statement from the date that the
Company gains control until the date when the Company ceases to control the subsidiary.
Where necessary, adjustments are made to the financial statements of a subsidiary to bring the accounting
policies used into line with the Group\u2019s accounting policies. All intra group assets and liabilities, equity,
income, expenses and cash flows, relating to transactions between the members of the Group, are
eliminated on consolidation.
The results of overseas subsidiaries are translated at the monthly average rates of exchange during the
period and their statements of financial position at the rates ruling at the reporting date. Exchange
differences arising on translation of the opening net assets and on foreign currency borrowings or deferred
consideration, to the extent that they hedge the Group's investment in such subsidiaries, are reported in
the statement of comprehensive income. The financial statements of the subsidiary are drawn up to 31
December, with management information utilised to take this out to 31 March in line with the reporting
period of the Group.
Currencies
Presentational Currency
Items included in the financial statements are measured using the currency of the primary economic
environment in which the ultimate parent undertaking operates which is Sterling (\u00a3). The functional currency
of the only subsidiary of the Group is the United States Dollar ($).
Transactions and Balances
Foreign currency transactions are translated into the functional currency using the exchange rates
prevailing at the dates of the transactions or at an average rate for a period if the rates do not fluctuate
significantly. Foreign exchange gains and losses, resulting from the settlement of such transactions and
from the translation at year end exchange rates of monetary assets and liabilities denominated in foreign
currencies, are recognised in the income statement. Non-monetary items that are measured in terms of
historical cost in a foreign currency are not retranslated.
Revenue Recognition
Revenue is recognised in the individual company financial statements in respect of management fees
charged to the subsidiary company. Revenue is recognised in respect of the period that the service has
been completed.
Intangible Assets \u2013 Exploration and Evaluation Expenditure
Mineral exploration and evaluation expenditure relates to costs incurred in the exploration and evaluation
of potential mineral resources and includes exploration and mineral licences, researching and analysing
historical exploration data, exploratory drilling, trenching, sampling and the costs of pre-feasibility studies.
Exploration and evaluation expenditure for each area of interest, other than that acquired from another
entity, is charged to profit or loss as incurred except when the expenditure is expected to be recouped from
future exploitation or sale of the area of interest and it is planned to continue with active and significant
operations in relation to the area, or at the reporting period end, the activity has not reached a stage which
permits a reasonable assessment of the existence of commercially recoverable reserves, in which case the
expenditure is capitalised. Purchased exploration and evaluation assets are recognised at their fair value
at acquisition. As the capitalised exploration and evaluation expenditure asset is not available for use, it is
not depreciated.
Exploration and evaluation assets have an indefinite useful life and are assessed for impairment when facts
and circumstances may suggest an impairment and circumstances suggest that the carrying amount of an
asset may exceed its recoverable amount. The assessment is carried out by allocating exploration and
evaluation assets to cash generating units, which are based on specific projects or geographical areas.
IFRS 6 permits impairments of exploration and evaluation expenditure to be reversed should the conditions
which led to the impairment improve. The Group continually monitors the position of the projects capitalised
and impaired.
Whenever the exploration for and evaluation of mineral resources in cash generating units does not lead
to the discovery of commercially viable quantities of mineral resources and the Group has decided to
discontinue such activities of that unit, the associated expenditures are written off to profit or loss.
Income Tax
The tax expense or credit represents the sum of the tax currently payable or recoverable and the movement
in deferred tax assets and liabilities.
Current Income Tax
Current tax is based upon taxable income for the year and any adjustment to tax from previous years.
Taxable income differs from net income in the income statement because it excludes items of income or
expense that are taxable or deductible in other years or that are never taxable or deductible. The calculation
uses the latest tax rates for the year that have been enacted or substantively enacted by the reporting date.
Deferred Tax
Deferred tax is calculated at the latest tax rates that have been substantively enacted by the reporting date
that are expected to apply when settled. It is charged or credited to profit or loss, except when it relates to
items credited or charged directly to equity, in which case it is also dealt with in equity.
Deferred tax is the tax expected to be payable or recoverable on differences between the carrying amounts
of assets and liabilities in the financial statements and the corresponding tax bases used in the computation
of taxable income and is accounted for using the liability method. Deferred tax liabilities and assets are not
discounted.
Deferred Tax
Deferred tax liabilities are generally recognised for all taxable temporary differences and deferred tax assets
are recognised to the extent that it is probable that taxable income will be available against which the asset
can be utilised. Such assets are reduced to the extent that it is no longer probable that the asset can be
utilised.
Deferred tax assets and liabilities are offset when there is a right to offset current tax assets and liabilities
and when the deferred tax assets and liabilities relate to taxes levied by the same taxation authority, on
either the same taxable entity or different taxable entities, where there is an intention to settle the balances
on a net basis.
Payroll Expense and Related Contributions
The Group provides a range of benefits to employees, including annual bonus arrangements, paid holiday
arrangements and defined contribution pension plans.
Short-term benefits, including holiday pay and other similar non-monetary benefits, are recognised as an
expense in the period in which the service is received.
Pension Costs
The Group operates a defined contribution pension scheme for employees. The annual contributions
payable are charged to profit or loss.
Share-Based Compensation
The Group issues share-based payments to certain employees and Directors. Equity-settled share-based
payments are measured at fair value at the date of grant and expensed on a straight-line basis over the
vesting period, along with a corresponding increase in equity. The Group has measured share based
payments using the Black Scholes and Monte Carlo option (note 19) models.
At each reporting date, the Group revises its estimate of the number of equity instruments expected to vest
as a result of the effect of non-market based vesting conditions. The impact of any revision is recognised
in profit or loss, with a corresponding adjustment to equity reserves.
The fair values of share options are determined using the Monte Carlo and Black Scholes models, taking
into consideration the best estimate of the expected life of the option and the estimated number of shares
that will eventually vest.
Financial Instruments
Financial assets and financial liabilities are recognised in the Statement of Financial Position when the
Group becomes party to the contractual provisions of the instrument. Financial assets are
derecognised when the contractual rights to the cash flows from the financial asset expire or when the
contractual rights to those assets are transferred. Financial liabilities are derecognised when the obligation
specified in the contract is discharged, cancelled or expired.
Impairment of Financial Instruments
The Group recognises an allowance for expected credit losses (\u2018ECLs\u2019) for all debt instruments not held at
fair value through profit or loss. ECLs are based on the difference between the contractual cash flows due
in accordance with the contract and all the cash flows that the Group expects to receive, discounted at an
approximation of the original effective interest rate (\u2018EIR\u2019). The expected cash flows will include cash flows
from the sale of collateral held or other credit enhancements that are integral to the contractual terms
IFRS 9.5.5.1 ECLs are recognised in two stages. For credit exposures for which there has not been a
significant increase in credit risk since initial recognition, ECLs are provided for credit losses that result from
default events that are possible within the next 12-months (a 12-month ECL). For those credit exposures
for which there has been a significant increase in credit risk since initial recognition, a loss allowance is
required for credit losses expected over the remaining life of the exposure, irrespective of the timing of the
default (a lifetime ECL).
The Group considers a financial asset in default when contractual payments are 90 days past due.
However, in certain cases, the Group may also consider a financial asset to be in default when internal or
external information indicates that the Group is unlikely to receive the outstanding contractual amounts in
full before taking into account any credit enhancements held by the Group. A financial asset is written off
when there is no reasonable expectation of recovering the contractual cash flows and usually occurs when
past due for more than one year and not subject to enforcement activity.
At each reporting date, the Group assesses whether financial assets carried at amortised cost are credit
impaired. A financial asset is credit-impaired when one or more events that have a detrimental impact on
the estimated future cash flows of the financial asset have occurred.
Property Plant and Equipment
Property, plant and equipment are stated at cost net of accumulated depreciation and accumulated
impairment losses. Cost comprises purchase cost together with any incidental costs of acquisition.
Depreciation is provided to write down the cost less the estimated residual value of all tangible fixed assets
by equal instalments over their estimated useful economic lives on a straight-line basis. The following rates
are applied.
Computer equipment 3 years straight line
The gain or loss arising on the disposal of an asset is determined as the difference between the sale
proceeds and the carrying value of the asset and is credited or charged to profit or loss.
Trade and Other Receivables
Trade and other receivables, and amounts owed by Group undertakings, are classified at amortised cost
and recognised initially at fair value and subsequently measured at amortised cost using the effective
interest method (except for short-term receivables where interest is immaterial) less provisions for
impairment. These assets are held to collect contractual cash flows being solely the payments of the
principal amount and interest. Provisions for impairment of trade receivables are recognised for expected
lifetime credit losses using the simplified approach. Impairment reviews of other receivables, including
those due from related parties, use the general approach whereby twelve month expected losses are
provided for and lifetime credit losses are only recognised where there has been a significant increase in
credit risk, by monitoring the creditworthiness of the other party.
Cash and Cash Equivalents
Cash and cash equivalents are held at amortised cost and consist of cash on hand, demand deposits and
other short-term highly liquid investments that are readily convertible to a known amount of cash and are
subject to an insignificant risk of changes in value. Further details are given in note 15.
Trade and Other Payables
Trade and other payables are initially measured at their fair value and are subsequently measured at their
amortised cost using the effective interest rate method. This method allocates interest expense over the
relevant period by applying the \u2018effective interest rate\u2019 to the carrying amount of the liability.
Classification As Debt Or Equity
Debt and equity instruments issued by the Group are classified as either financial liabilities or as equity in
accordance with the substance of the contractual arrangements and the definitions of a financial liability
and an equity instrument.
Equity Instruments
An equity instrument is any contract that evidences a residual interest in the assets of an entity after
deducting all of its liabilities. Equity instruments issued by the Group are recognised at the proceeds
received, net of direct issue costs.
Convertible loan notes
The convertible loan note issued during the current and previous years are considered to be compound
financial instruments comprising a financial liability (loan) and an embedded derivative (equity). At the date
of issue both elements were included in the balance sheet as liabilities and held at fair value as the equity
element was considered immaterial. The fair value of the loan element was estimated using the prevailing
market interest rate for similar non-convertible debt. Subsequently the loan element was accounted for at
amortised cost. On conversion of the loan note to equity, the difference between the nominal value of the
equity issued and the contracted conversion price was credited to the share premium account. The loan
issued during the current year had not yet been drawn at the reporting date.
Accounting Developments
There have been no new standards, amendments and interpretations adopted in the preparation of the
financial statements. The Group does not expect any standards issued by the IASB, but not yet effective,
to have a material impact on the Group.
Basis of Consolidation
The consolidated financial statements incorporate the assets, liabilities, income and expenses of the
Company and entity controlled by the Company (its subsidiary) made up to the Company\u2019s accounting
reference date. Control is achieved when the Company has the power over the investee, is exposed or has
rights to variable return from its involvement with the investee and has the ability to use its power to affect
its returns. The Company reassesses whether or not it controls an investee if facts and circumstances
indicate that there are changes to one or more of the three elements of control listed above.
Consolidation of a subsidiary begins when the Company obtains control over the subsidiary and ceases
when the Company loses control of the subsidiary. Specifically, the results of subsidiaries acquired or
disposed of during the period are included in the consolidated income statement from the date that the
Company gains control until the date when the Company ceases to control the subsidiary.
Where necessary, adjustments are made to the financial statements of a subsidiary to bring the accounting
policies used into line with the Group\u2019s accounting policies. All intra group assets and liabilities, equity,
income, expenses and cash flows, relating to transactions between the members of the Group, are
eliminated on consolidation.
The results of overseas subsidiaries are translated at the monthly average rates of exchange during the
period and their statements of financial position at the rates ruling at the reporting date. Exchange
differences arising on translation of the opening net assets and on foreign currency borrowings or deferred
consideration, to the extent that they hedge the Group's investment in such subsidiaries, are reported in
the statement of comprehensive income. The financial statements of the subsidiary are drawn up to 31
December, with management information utilised to take this out to 31 March in line with the reporting
period of the Group.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "en",
"entity": "scheme:213800RF6N9WA8PZH313",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"fact_ifrs-full_DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory_E44_CY": {
"value": " Presentational Currency
Items included in the financial statements are measured using the currency of the primary economic
environment in which the ultimate parent undertaking operates which is Sterling (\u00a3). The functional currency
of the only subsidiary of the Group is the United States Dollar ($).
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
"language": "en",
"entity": "scheme:213800RF6N9WA8PZH313",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"fact_ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory_E42_CY": {
"value": " Transactions and Balances
Foreign currency transactions are translated into the functional currency using the exchange rates
prevailing at the dates of the transactions or at an average rate for a period if the rates do not fluctuate
significantly. Foreign exchange gains and losses, resulting from the settlement of such transactions and
from the translation at year end exchange rates of monetary assets and liabilities denominated in foreign
currencies, are recognised in the income statement. Non-monetary items that are measured in terms of
historical cost in a foreign currency are not retranslated.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "en",
"entity": "scheme:213800RF6N9WA8PZH313",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"fact_ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue_E77_CY": {
"value": " Revenue Recognition
Revenue is recognised in the individual company financial statements in respect of management fees
charged to the subsidiary company. Revenue is recognised in respect of the period that the service has
been completed.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:213800RF6N9WA8PZH313",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"fact_ifrs-full_DescriptionOfAccountingPolicyForExplorationAndEvaluationExpenditures_E32_CY": {
"value": "Intangible Assets \u2013 Exploration and Evaluation Expenditure
Mineral exploration and evaluation expenditure relates to costs incurred in the exploration and evaluation
of potential mineral resources and includes exploration and mineral licences, researching and analysing
historical exploration data, exploratory drilling, trenching, sampling and the costs of pre-feasibility studies.
Exploration and evaluation expenditure for each area of interest, other than that acquired from another
entity, is charged to profit or loss as incurred except when the expenditure is expected to be recouped from
future exploitation or sale of the area of interest and it is planned to continue with active and significant
operations in relation to the area, or at the reporting period end, the activity has not reached a stage which
permits a reasonable assessment of the existence of commercially recoverable reserves, in which case the
expenditure is capitalised. Purchased exploration and evaluation assets are recognised at their fair value
at acquisition. As the capitalised exploration and evaluation expenditure asset is not available for use, it is
not depreciated.
Exploration and evaluation assets have an indefinite useful life and are assessed for impairment when facts
and circumstances may suggest an impairment and circumstances suggest that the carrying amount of an
asset may exceed its recoverable amount. The assessment is carried out by allocating exploration and
evaluation assets to cash generating units, which are based on specific projects or geographical areas.
IFRS 6 permits impairments of exploration and evaluation expenditure to be reversed should the conditions
which led to the impairment improve. The Group continually monitors the position of the projects capitalised
and impaired.
Whenever the exploration for and evaluation of mineral resources in cash generating units does not lead
to the discovery of commercially viable quantities of mineral resources and the Group has decided to
discontinue such activities of that unit, the associated expenditures are written off to profit or loss.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForExplorationAndEvaluationExpenditures",
"language": "en",
"entity": "scheme:213800RF6N9WA8PZH313",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"fact_ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory_E63_CY": {
"value": "Intangible Assets \u2013 Exploration and Evaluation Expenditure
Mineral exploration and evaluation expenditure relates to costs incurred in the exploration and evaluation
of potential mineral resources and includes exploration and mineral licences, researching and analysing
historical exploration data, exploratory drilling, trenching, sampling and the costs of pre-feasibility studies.
Exploration and evaluation expenditure for each area of interest, other than that acquired from another
entity, is charged to profit or loss as incurred except when the expenditure is expected to be recouped from
future exploitation or sale of the area of interest and it is planned to continue with active and significant
operations in relation to the area, or at the reporting period end, the activity has not reached a stage which
permits a reasonable assessment of the existence of commercially recoverable reserves, in which case the
expenditure is capitalised. Purchased exploration and evaluation assets are recognised at their fair value
at acquisition. As the capitalised exploration and evaluation expenditure asset is not available for use, it is
not depreciated.
Exploration and evaluation assets have an indefinite useful life and are assessed for impairment when facts
and circumstances may suggest an impairment and circumstances suggest that the carrying amount of an
asset may exceed its recoverable amount. The assessment is carried out by allocating exploration and
evaluation assets to cash generating units, which are based on specific projects or geographical areas.
IFRS 6 permits impairments of exploration and evaluation expenditure to be reversed should the conditions
which led to the impairment improve. The Group continually monitors the position of the projects capitalised
and impaired.
Whenever the exploration for and evaluation of mineral resources in cash generating units does not lead
to the discovery of commercially viable quantities of mineral resources and the Group has decided to
discontinue such activities of that unit, the associated expenditures are written off to profit or loss.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
"language": "en",
"entity": "scheme:213800RF6N9WA8PZH313",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"fact_ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory_E52_CY": {
"value": " Income Tax
The tax expense or credit represents the sum of the tax currently payable or recoverable and the movement
in deferred tax assets and liabilities.
Current Income Tax
Current tax is based upon taxable income for the year and any adjustment to tax from previous years.
Taxable income differs from net income in the income statement because it excludes items of income or
expense that are taxable or deductible in other years or that are never taxable or deductible. The calculation
uses the latest tax rates for the year that have been enacted or substantively enacted by the reporting date.
Deferred Tax
Deferred tax is calculated at the latest tax rates that have been substantively enacted by the reporting date
that are expected to apply when settled. It is charged or credited to profit or loss, except when it relates to
items credited or charged directly to equity, in which case it is also dealt with in equity.
Deferred tax is the tax expected to be payable or recoverable on differences between the carrying amounts
of assets and liabilities in the financial statements and the corresponding tax bases used in the computation
of taxable income and is accounted for using the liability method. Deferred tax liabilities and assets are not
discounted.
Deferred Tax
Deferred tax liabilities are generally recognised for all taxable temporary differences and deferred tax assets
are recognised to the extent that it is probable that taxable income will be available against which the asset
can be utilised. Such assets are reduced to the extent that it is no longer probable that the asset can be
utilised.
Deferred tax assets and liabilities are offset when there is a right to offset current tax assets and liabilities
and when the deferred tax assets and liabilities relate to taxes levied by the same taxation authority, on
either the same taxable entity or different taxable entities, where there is an intention to settle the balances
on a net basis.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:213800RF6N9WA8PZH313",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"fact_ifrs-full_DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory_E17_CY": {
"value": " Deferred Tax
Deferred tax is calculated at the latest tax rates that have been substantively enacted by the reporting date
that are expected to apply when settled. It is charged or credited to profit or loss, except when it relates to
items credited or charged directly to equity, in which case it is also dealt with in equity.
Deferred tax is the tax expected to be payable or recoverable on differences between the carrying amounts
of assets and liabilities in the financial statements and the corresponding tax bases used in the computation
of taxable income and is accounted for using the liability method. Deferred tax liabilities and assets are not
discounted.
Deferred Tax
Deferred tax liabilities are generally recognised for all taxable temporary differences and deferred tax assets
are recognised to the extent that it is probable that taxable income will be available against which the asset
can be utilised. Such assets are reduced to the extent that it is no longer probable that the asset can be
utilised.
Deferred tax assets and liabilities are offset when there is a right to offset current tax assets and liabilities
and when the deferred tax assets and liabilities relate to taxes levied by the same taxation authority, on
either the same taxable entity or different taxable entities, where there is an intention to settle the balances
on a net basis.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:213800RF6N9WA8PZH313",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"fact_ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory_E28_CY": {
"value": " Payroll Expense and Related Contributions
The Group provides a range of benefits to employees, including annual bonus arrangements, paid holiday
arrangements and defined contribution pension plans.
Short-term benefits, including holiday pay and other similar non-monetary benefits, are recognised as an
expense in the period in which the service is received.
Pension Costs
The Group operates a defined contribution pension scheme for employees. The annual contributions
payable are charged to profit or loss.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:213800RF6N9WA8PZH313",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"fact_ifrs-full_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory_E86_CY": {
"value": "Share-Based Compensation
The Group issues share-based payments to certain employees and Directors. Equity-settled share-based
payments are measured at fair value at the date of grant and expensed on a straight-line basis over the
vesting period, along with a corresponding increase in equity. The Group has measured share based
payments using the Black Scholes and Monte Carlo option (note 19) models.
At each reporting date, the Group revises its estimate of the number of equity instruments expected to vest
as a result of the effect of non-market based vesting conditions. The impact of any revision is recognised
in profit or loss, with a corresponding adjustment to equity reserves.
The fair values of share options are determined using the Monte Carlo and Black Scholes models, taking
into consideration the best estimate of the expected life of the option and the estimated number of shares
that will eventually vest.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
"language": "en",
"entity": "scheme:213800RF6N9WA8PZH313",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"fact_ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory_E39_CY": {
"value": " Financial Instruments
Financial assets and financial liabilities are recognised in the Statement of Financial Position when the
Group becomes party to the contractual provisions of the instrument. Financial assets are
derecognised when the contractual rights to the cash flows from the financial asset expire or when the
contractual rights to those assets are transferred. Financial liabilities are derecognised when the obligation
specified in the contract is discharged, cancelled or expired.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:213800RF6N9WA8PZH313",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"fact_ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory_E50_CY": {
"value": "Impairment of Financial Instruments
The Group recognises an allowance for expected credit losses (\u2018ECLs\u2019) for all debt instruments not held at
fair value through profit or loss. ECLs are based on the difference between the contractual cash flows due
in accordance with the contract and all the cash flows that the Group expects to receive, discounted at an
approximation of the original effective interest rate (\u2018EIR\u2019). The expected cash flows will include cash flows
from the sale of collateral held or other credit enhancements that are integral to the contractual terms
IFRS 9.5.5.1 ECLs are recognised in two stages. For credit exposures for which there has not been a
significant increase in credit risk since initial recognition, ECLs are provided for credit losses that result from
default events that are possible within the next 12-months (a 12-month ECL). For those credit exposures
for which there has been a significant increase in credit risk since initial recognition, a loss allowance is
required for credit losses expected over the remaining life of the exposure, irrespective of the timing of the
default (a lifetime ECL).
The Group considers a financial asset in default when contractual payments are 90 days past due.
However, in certain cases, the Group may also consider a financial asset to be in default when internal or
external information indicates that the Group is unlikely to receive the outstanding contractual amounts in
full before taking into account any credit enhancements held by the Group. A financial asset is written off
when there is no reasonable expectation of recovering the contractual cash flows and usually occurs when
past due for more than one year and not subject to enforcement activity.
At each reporting date, the Group assesses whether financial assets carried at amortised cost are credit
impaired. A financial asset is credit-impaired when one or more events that have a detrimental impact on
the estimated future cash flows of the financial asset have occurred.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:213800RF6N9WA8PZH313",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"fact_ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory_E73_CY": {
"value": " Property Plant and Equipment
Property, plant and equipment are stated at cost net of accumulated depreciation and accumulated
impairment losses. Cost comprises purchase cost together with any incidental costs of acquisition.
Depreciation is provided to write down the cost less the estimated residual value of all tangible fixed assets
by equal instalments over their estimated useful economic lives on a straight-line basis. The following rates
are applied.
Computer equipment 3 years straight line
The gain or loss arising on the disposal of an asset is determined as the difference between the sale
proceeds and the carrying value of the asset and is credited or charged to profit or loss.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:213800RF6N9WA8PZH313",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"fact_ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory_E92_CY": {
"value": " Trade and Other Receivables
Trade and other receivables, and amounts owed by Group undertakings, are classified at amortised cost
and recognised initially at fair value and subsequently measured at amortised cost using the effective
interest method (except for short-term receivables where interest is immaterial) less provisions for
impairment. These assets are held to collect contractual cash flows being solely the payments of the
principal amount and interest. Provisions for impairment of trade receivables are recognised for expected
lifetime credit losses using the simplified approach. Impairment reviews of other receivables, including
those due from related parties, use the general approach whereby twelve month expected losses are
provided for and lifetime credit losses are only recognised where there has been a significant increase in
credit risk, by monitoring the creditworthiness of the other party.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:213800RF6N9WA8PZH313",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"fact_ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents_E22_CY": {
"value": " Cash and Cash Equivalents
Cash and cash equivalents are held at amortised cost and consist of cash on hand, demand deposits and
other short-term highly liquid investments that are readily convertible to a known amount of cash and are
subject to an insignificant risk of changes in value. Further details are given in note 15.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
"language": "en",
"entity": "scheme:213800RF6N9WA8PZH313",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"fact_ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory_E91_CY": {
"value": " Trade and Other Payables
Trade and other payables are initially measured at their fair value and are subsequently measured at their
amortised cost using the effective interest rate method. This method allocates interest expense over the
relevant period by applying the \u2018effective interest rate\u2019 to the carrying amount of the liability.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:213800RF6N9WA8PZH313",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"fact_ifrs-full_DescriptionOfAccountingPolicyForIssuedCapitalExplanatory_E55_CY": {
"value": " Classification As Debt Or Equity
Debt and equity instruments issued by the Group are classified as either financial liabilities or as equity in
accordance with the substance of the contractual arrangements and the definitions of a financial liability
and an equity instrument.
Equity Instruments
An equity instrument is any contract that evidences a residual interest in the assets of an entity after
deducting all of its liabilities. Equity instruments issued by the Group are recognised at the proceeds
received, net of direct issue costs.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:213800RF6N9WA8PZH313",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"fact_gscu_DescriptionOfAccountingPolicyForConvertibleLoanNotesExplanatory_D61837171_CY": {
"value": " Convertible loan notes
The convertible loan note issued during the current and previous years are considered to be compound
financial instruments comprising a financial liability (loan) and an embedded derivative (equity). At the date
of issue both elements were included in the balance sheet as liabilities and held at fair value as the equity
element was considered immaterial. The fair value of the loan element was estimated using the prevailing
market interest rate for similar non-convertible debt. Subsequently the loan element was accounted for at
amortised cost. On conversion of the loan note to equity, the difference between the nominal value of the
equity issued and the contracted conversion price was credited to the share premium account. The loan
issued during the current year had not yet been drawn at the reporting date.
",
"dimensions": {
"concept": "gscu:DescriptionOfAccountingPolicyForConvertibleLoanNotesExplanatory",
"language": "en",
"entity": "scheme:213800RF6N9WA8PZH313",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"fact_ifrs-full_DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory_D1202427720_CY": {
"value": " Accounting Developments
There have been no new standards, amendments and interpretations adopted in the preparation of the
financial statements. The Group does not expect any standards issued by the IASB, but not yet effective,
to have a material impact on the Group.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
"language": "en",
"entity": "scheme:213800RF6N9WA8PZH313",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"fact_ifrs-full_DisclosureOfAccountingJudgementsAndEstimatesExplanatory_D15395289_CY": {
"value": "4. Critical Accounting Estimates and Judgements
The preparation of these financial statements requires management to make judgements and estimates
that affect the reported amounts of assets and liabilities at each reporting date and the reported results.
Actual results could differ from these estimates. Information about such judgements and estimations is
contained in individual accounting policies.
Accounting Estimates and Judgements
The key accounting estimates and judgements used in the preparation of the financial statements are as
follows:
Recognition and Valuation of Exploration Assets
Exploration and evaluation assets include mineral rights and exploration and evaluation costs, including
geophysical, topographical, geological and similar types of costs. Exploration and evaluation costs are
capitalised if management concludes that future economic benefits are likely to be realised and determines
that economically viable extraction operation can be established as a result of exploration activities and
internal assessment of mineral resources. According to 'IFRS 6 Exploration for and evaluation of mineral
resources', the potential indicators of impairment include: management's plans to discontinue the
exploration activities, lack of further substantial exploration expenditure planned, expiry of exploration
licences in the period or in the nearest future, or existence of other data indicating the expenditure
capitalised is not recoverable. At the end of each reporting period, management assesses whether such
indicators exist for the exploration and evaluation assets capitalised, which requires significant judgement.
As of 31 March 2025 total exploration and evaluation costs capitalised amounted to \u00a34,209,625 (2024:
\u00a33,202,080). This amount is before the recognition of an impairment totalling \u00a32,229,390 (2024: nil). Refer
to note 11 for more information.
Carrying Value of Investments in Subsidiary Undertakings
Management must consider the carrying value of investments in subsidiary companies based on the
ongoing performance of said company. The nature of the judgement will impact whether or not there is
deemed to be any indicators of impairment, which could materially impact the carrying value of those
investments. The key driver of the assessment is linked to the impairment review carried out in respect of
exploration assets. The impairment review is carried out under IAS 36 \u2013 Impairment of assets and assesses
impairment indicators such as market value declines, negative changes in the industry and obsolescence
of the underlying assets. At 31 March 2025, the carrying value amounted to \u00a37,154,653 (2024: \u00a35,269,417).
Refer to note 13 for more information.
Share Based Payments
The Group measures the cost of equity-settled transactions with employees by reference to the fair value
of the equity instruments at the date at which they are granted. The fair value is determined by using either
the Monte Carlo or Black-Scholes model taking into account the terms and conditions upon which the
instruments were granted, see note 19 for further details.
5. Operating Segments
Operating segments are reported in a manner that is consistent with the internal reporting provided to the
chief operating decision maker. The chief operating decision maker has been identified as the Board. The
Board is responsible for allocating resources and assessing performance of operating segments.
The Group has two reportable segments, exploration and corporate, which are the Group\u2019s strategic
divisions. For each of the strategic divisions the Board reviews internal management reports on a regular
basis.
The Group\u2019s reportable segments are:
Exploration: the exploration segment is presented as an aggregate of all Chile licences held. Expenditure
on exploration activities for each licence is used to measure agreed upon expenditure targets for each
licence to ensure the licence clauses are met.
Corporate: the corporate segment includes the holding company costs in respect of managing the Group.
Segment result:
| | 2025 | |
| \u00a3\u2019000 | |
| | 2024 |
| | \u00a3\u2019000 |
| Exploration - Chile | | |
| Corporate -UK | | |
| | (3,096) | |
| (1,094) | |
| | (628) |
| | (1,131) |
| Loss before tax | (4,190) | (1,759) |
| | | |
| Taxation | - | - |
| Loss after tax | (4,190) | (1,759) |
Segment assets and liabilities:
| Non current assets | | |
| 2025 | |
| \u00a3\u2019000 | |
| | 2024 |
| | \u00a3\u2019000 |
| Exploration - Chile | | |
| Corporate - UK | | |
| | 1,981 | |
| - | |
| | 3,202 |
| | - |
| Total | 1,981 | 3,202 |
| Total assets | | |
| | | |
| 2025 | |
| \u00a3\u2019000 | |
| | | |
| | 2024 |
| | \u00a3\u2019000 |
| Exploration - Chile | | |
| Corporate - UK | | |
| 2,200 | |
| 881 | |
| | 3,234 |
| | 565 |
| Total | 3,081 | 3,799 |
| Total liabilities | | |
| 2025 | |
| \u00a3\u2019000 | |
| | 2024 |
| | \u00a3\u2019000 |
| Exploration - Chile | | |
| Corporate - UK | | |
| | (196) | |
| (255) | |
| | (64) |
| | (140) |
| Total | (451) | (204) |
6. Operating Expenses
| | | 2025 |
| | \u00a3 |
| 2024 | |
| \u00a3 | |
| Staff costs (including share based payments) | 731 | 700 |
| Foreign exchange loss/(gain) | 111 | 68 |
| Auditor\u2019s remuneration | 70 | 80 |
| Travel expenses | 61 | 90 |
| Legal, professional & consultancy fees | 210 | 250 |
| Insurance | 30 | 36 |
| Impairment of intangible assets (note 11) | 2,229 | - |
| Subcontracted labour | 303 | 252 |
| Other administrative expenses | 445 | 283 |
| Total | 4,190 | 1,759 |
As per the accounting policy disclosed in note 3 the Group has made the policy choice to only capitalise
specific identifiable exploration costs as an intangible asset. Related administration and contractor costs
(including staff and labour costs) are expensed as incurred.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesExplanatory",
"language": "en",
"entity": "scheme:213800RF6N9WA8PZH313",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"fact_ifrs-full_DisclosureOfAuditorsRemunerationExplanatory_D470579293_CY": {
"value": "7. Auditor\u2019s Remuneration
| 2025 | |
| \u00a3\u2019000 | |
| | 2024 |
| | \u00a3\u2019000 |
| Fees payable to the Company\u2019s auditor for the audit of the parent | | |
| and consolidated annual accounts | | |
| | | |
| 60 | |
| | | |
| | 55 |
| Additional fees charged in relation to the previous year | 10 | 25 |
| Total audit fees | 70 | 80 |
| | | |
| Audit-related assurance services | - | 35 |
| Total non-audit fees | - | 35 |
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "en",
"entity": "scheme:213800RF6N9WA8PZH313",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"fact_ifrs-full_DisclosureOfEmployeeBenefitsExplanatory_D1484888751_CY": {
"value": "8. Employee Numbers and Costs
The average monthly number of people employed was:
| | Group | | Company | |
| | | | | |
| 2025 | 2024 | 2025 | 2024 |
| | | | | |
| Number | Number | Number | Number |
| Average number of employees: | | | | |
| Directors | 5 | 5 | 5 | 5 |
| Administrative staff | 7 | 5 | - | - |
| Total | 12 | 10 | 5 | 5 |
The aggregate remuneration of all employees, including Directors, comprises:
| | Group | | Company | |
| | | | | |
| 2025 | | | |
| \u00a3\u2019000 | | | |
| | 2024 | | |
| | \u00a3\u2019000 | | |
| | | 2025 | |
| | | \u00a3\u2019000 | |
| | | | 2024 |
| | | | \u00a3\u2019000 |
| Wages and salaries | 519 | 451 | 372 | 324 |
| Social security costs | 28 | 23 | 16 | 13 |
| Other pension costs | 18 | 14 | 18 | 14 |
| Share based payments | 166 | 212 | 139 | 219 |
| Total | 731 | 700 | 545 | 570 |
Details of Directors\u2019 remuneration and pension entitlements are disclosed in the Remuneration Report on
page 16. Please refer to the Directors Remuneration report and related party note (note 21) for additional
disclosure relating to key management personnel.
The aggregate amount of gains made by Directors on the exercise of share options was \u00a3Nil (2024: \u00a3Nil).
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:213800RF6N9WA8PZH313",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"fact_ifrs-full_DisclosureOfInformationAboutEmployeesExplanatory_D1234639165_CY": {
"value": "8. Employee Numbers and Costs
The average monthly number of people employed was:
| | Group | | Company | |
| | | | | |
| 2025 | 2024 | 2025 | 2024 |
| | | | | |
| Number | Number | Number | Number |
| Average number of employees: | | | | |
| Directors | 5 | 5 | 5 | 5 |
| Administrative staff | 7 | 5 | - | - |
| Total | 12 | 10 | 5 | 5 |
The aggregate remuneration of all employees, including Directors, comprises:
| | Group | | Company | |
| | | | | |
| 2025 | | | |
| \u00a3\u2019000 | | | |
| | 2024 | | |
| | \u00a3\u2019000 | | |
| | | 2025 | |
| | | \u00a3\u2019000 | |
| | | | 2024 |
| | | | \u00a3\u2019000 |
| Wages and salaries | 519 | 451 | 372 | 324 |
| Social security costs | 28 | 23 | 16 | 13 |
| Other pension costs | 18 | 14 | 18 | 14 |
| Share based payments | 166 | 212 | 139 | 219 |
| Total | 731 | 700 | 545 | 570 |
Details of Directors\u2019 remuneration and pension entitlements are disclosed in the Remuneration Report on
page 16. Please refer to the Directors Remuneration report and related party note (note 21) for additional
disclosure relating to key management personnel.
The aggregate amount of gains made by Directors on the exercise of share options was \u00a3Nil (2024: \u00a3Nil).
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
"language": "en",
"entity": "scheme:213800RF6N9WA8PZH313",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"fact_ifrs-full_DisclosureOfIncomeTaxExplanatory_D633017688_CY": {
"value": "9. Taxation
| 2025 | |
| \u00a3\u2019000 | |
| | 2024 |
| | \u00a3\u2019000 |
| Current tax | | |
| Current period \u2013 UK corporation tax | - | - |
| Adjustments in respect of prior periods | - | - |
| Foreign current tax expense | - | - |
| Total current tax | - | - |
| | | |
| | | |
| Deferred tax | | |
| Origination and reversal of temporary differences | - | - |
| Adjustments in respect of prior periods | - | - |
| Impact of change in tax rate | - | - |
| Total deferred tax | - | - |
| | | |
| Total tax charge | - | - |
The standard rate of tax applied to reported profit on ordinary activities is 25% (2024: 25%). The Finance
Act 2021, which was substantively enacted on 24 May 2021, created a 25% main rate, 19% small profits
rate and a marginal rate which is effective from 1 April 2024.
The tax charge for the year can be reconciled to the loss per the income statement as follows:
| | 2025 | |
| \u00a3\u2019000 | |
| | 2024 |
| | \u00a3\u2019000 |
| Loss before tax | (4,190) | (1,759) |
| Tax charge at 25.0 % (2024: 25.0%) | (1,047) | (440) |
| | | |
| Expenses not deductible for tax | 42 | 56 |
| Movement in deferred tax not recognised | 1,005 | 384 |
| | | |
| Total tax expense | - | - |
Deferred tax in relation to carried forward losses is not recognised as there is deemed to be uncertainty
over when they will be recoverable.
The Company has tax losses of \u00a32,373,424 (2024: \u00a31,320,473) carried forward. The Group has tax losses
of \u00a37,366,165 (2024: \u00a33,344,205) carried forward.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:213800RF6N9WA8PZH313",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"fact_ifrs-full_DisclosureOfDeferredTaxesExplanatory_D99348470_CY": {
"value": "Deferred tax in relation to carried forward losses is not recognised as there is deemed to be uncertainty
over when they will be recoverable.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:213800RF6N9WA8PZH313",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"fact_ifrs-full_DisclosureOfEarningsPerShareExplanatory_D111413830_CY": {
"value": "10. Earnings Per Share
Basic earnings per share is calculated by dividing the net income for the period attributable to ordinary
equity holders by the weighted average number of ordinary shares outstanding during the period.
Diluted earnings per share amounts are calculated by dividing the profit attributable to owners of the parent
by the weighted average number of ordinary shares in issue during the financial year, adjusted for the
effects of potentially dilutive options. The dilutive effect is calculated on the full exercise of all potentially
dilutive ordinary share options granted by the Group, including performance-based options which the Group
considers to have been earned
The calculations of earnings per share are based upon the following:
| | 2025 | |
| \u00a3\u2019000 | |
| | 2024 |
| | \u00a3\u2019000 |
| Loss for the year | (4,190) | (1,759) |
| | Number | Number |
| Weighted average number of shares in issue | 448,900,452 | 275,726,884 |
| | | |
| Weighted average number of shares \u2013 basic | 448,900,452 | 275,726,884 |
| Share options and warrants | 313,692,144 | 154,531,593 |
| Weighted average number of shares \u2013 diluted | 762,592,596 | 430,258,477 |
| | Pence | Pence |
| Earnings per share \u2013 basic | (0.933) | (0.638) |
| Earnings per share \u2013 diluted | (0.933) | (0.638) |
In accordance with IAS 33, basic and diluted earnings per share are identical for the Group as the effect of
the exercise of the share options would be to decrease the loss per share.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:213800RF6N9WA8PZH313",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"fact_ifrs-full_DisclosureOfIntangibleAssetsExplanatory_D879825252_CY": {
"value": "11. Intangible Assets
| Group | |
| | |
| |
| |
| Exploration |
| assets |
| Cost |
| |
| \u00a3\u2019000 |
| As at 1 April 2023 | 2,479 |
| Additions | 779 |
| Exchange difference | (56) |
| As at 1 April 2024 | 3,202 |
| Additions | 1,062 |
| Exchange difference | (55) |
| As at 31 March 2025 | 4,209 |
| | |
| Amortisation and impairment | |
| As at 1 April 2023 | - |
| Charge for the period | - |
| As at 1 April 2024 | - |
| Impairment expense | 2,229 |
| As at 31 March 2025 | 2,229 |
| Carrying Amount: | |
| | |
| As at 31 March 2025 | 1,980 |
| As at 31 March 2024 | 3,202 |
Exploration projects in Chile are at an early stage of development and there are no JORC (Joint Ore
Reserves Committee) or non-JORC compliant resource estimates available to enable value in use
calculations to be prepared.
In accordance with IFRS 6, the Directors undertook an assessment of the following areas and
circumstances which could indicate the existence of impairment:
\u2022 The Group's right to explore in an area has expired, or will expire in the near future without renewal.
\u2022 No further exploration or evaluation is planned or budgeted for.
\u2022 A decision has been taken by the Board to discontinue exploration and evaluation in an area due to
the absence of a commercial level of reserves.
\u2022 Sufficient data exists to indicate that the book value may not be fully recovered from future
development and production.
Following the year end the Group did not renew the San Lorenzo and Monti lithium option agreements,
accordingly the underlying concession areas are no longer considered to be in good standing. All historic
capitalised exploration costs were impaired totalling \u00a31,936,864 (2024: nil) and \u00a373,667 (2024: nil)
respectively.
In addition, following the decision to discontinue exploration and evaluation work at the Teresita concession,
within the Especularita project, a further impairment was recognised totalling \u00a3218,121 (2024: nil). All other
concessions remain in good standing and budgeted for further work and are not impaired.
The Company had no intangible assets at 31 March 2025 or 31 March 2024.
12. Property, Plant and Equipment
| Group | |
| | |
| | |
| | |
| Computer |
| equipment |
| Cost |
| | |
| \u00a3\u2019000 | |
| As at 1 April 2023 | 2 |
| Additions | - |
| Exchange difference | - |
| As at 1 April 2024 | 2 |
| Additions | 1 |
| Exchange difference | - |
| As at 31 March 2025 | 3 |
| | |
| Accumulated Depreciation | |
| As at 1 April 2023 | - |
| Charge for the period | (1) |
| As at 1 April 2024 | (1) |
| Charge for the year | (1) |
| As at 31 March 2025 | (2) |
| Carrying Amount: | |
| | |
| As at 31 March 2025 | 1 |
| As at 31 March 2024 | 1 |
The Company had no plant, property and equipment at 31 March 2025 or 31 March 2024.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:213800RF6N9WA8PZH313",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"fact_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory_D627459160_CY": {
"value": "13. Investments
| Company | Amounts owed | | |
| by subsidiary | | |
| \u00a3\u2019000 | | |
| | Shares in group | |
| | undertakings | |
| | \u00a3\u2019000 | |
| | | |
| | | Total |
| | | \u00a3\u2019000 |
| At 1 April 2024 | 4,047 | 1,222 | 5,269 |
| Additions | 1,886 | - | 1,886 |
| Carrying value at end of the year | 5,933 | 1,222 | 7,155 |
At 31 March 2025 the Company owned the following subsidiary:
| | Registered | | | |
| Office | | | |
| | Holding | Proportion of | |
| | | voting Rights | |
| | | and Shares | |
| | | Held | |
| | | | Nature of |
| | | | Business |
| Pacific Trends Resources Chile | | | | |
| SpA | 1 | | | |
| | Ordinary | | |
| | Shares | 100% | |
| | | | Mining and |
| | | | exploration |
1. Avenue El Bosque Central No. 92, 7th floor, Borough of Las Condes, Metropolitan Region
The credit risk of related parties is estimated based on the expected recoverable amount, taking into
account the creditworthiness of the other party. Any expected credit loss is calculated based on the general
approach as set out in IFRS 9. The Directors have determined that there has not been an increased credit
risk within the year and no impairment charge has been recognised against these balances.
Amounts owed by group undertakings are interest free and are due on demand. The recoverability of this
debt is dependent upon the liquidity of the subsidiary\u2019s intangible assets. More details can be found in note
11.
A review of the recoverable amount of the underlying assets of the Group under IAS 36 \u2013 Impairment of
Assets identified that the value in use of those assets are in excess of the carrying value and accordingly
investments are not impaired.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:213800RF6N9WA8PZH313",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"fact_ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory_D1754165293_CY": {
"value": "14. Trade and Other Receivables
| | Group | |
| | | |
| | | |
| | | |
| 2025 | |
| \u00a3\u2019000 | |
| | 2024 |
| | \u00a3\u2019000 |
| Other receivables | 17 | 8 |
| Prepayments | 80 | 85 |
| | 97 | 93 |
| | Company | |
| | | |
| | | |
| | | |
| 2025 | |
| \u00a3\u2019000 | |
| | 2024 |
| | \u00a3\u2019000 |
| Other receivables | 55 | 8 |
| Prepayments | 17 | 64 |
| | 72 | 72 |
Other receivables consist of amounts owed in respect of shares subscribed for as part of the IPO, as well
as amounts due in respect of VAT.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:213800RF6N9WA8PZH313",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"fact_ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory_D1452380358_CY": {
"value": "15. Cash and Cash Equivalents
| | Group | |
| | |
| | |
| | |
| 2025 | |
| \u00a3\u2019000 | |
| | 2024 |
| | \u00a3\u2019000 |
| Cash at bank | 1,003 | |
| | 503 |
| Company | |
| | |
| | |
| | |
| 2025 | |
| \u00a3\u2019000 | |
| | 2024 |
| | \u00a3\u2019000 |
| Cash at bank | 809 | |
| | 492 |
Banking facilities utilised by the Group are rated as follows:
\u2022 Bendigo and Adelaide Bank A- (Fitch)
\u2022 Revolut No rating available
\u2022 Banco Security BBB (Fitch)
Cash was held in the following currencies:
| | Group | |
| | | |
| | | |
| | | |
| 2025 | |
| \u00a3\u2019000 | |
| | 2024 |
| | \u00a3\u2019000 |
| GBP Sterling | 792 | 421 |
| US Dollars | 207 | 11 |
| Australian Dollars | 3 | 62 |
| Chilean Peso | 1 | 9 |
| | 1,003 | 503 |
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:213800RF6N9WA8PZH313",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"fact_ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory_D731439386_CY": {
"value": "16. Trade and Other Payables
| | Group | |
| | | |
| | | |
| | | |
| 2025 | |
| \u00a3\u2019000 | |
| | 2024 |
| | \u00a3\u2019000 |
| Other payables | 293 | 136 |
| Accruals | 158 | 68 |
| | 451 | 204 |
Other payables principally consist of amounts outstanding for trade purchases and ongoing costs. They are
non-interest bearing and are typically settled on 30 to 60 day terms.
The Directors consider that the carrying value of trade and other payables approximates their fair value.
Trade and other payables are denominated in Sterling. Great Southern Copper plc has financial risk
management policies in place to ensure that all payables are paid within the credit time frame and no
interest has been charged by any suppliers as a result of late payment of invoices during the period.
| | Company | |
| | | |
| | | |
| | | |
| 2025 | |
| \u00a3\u2019000 | |
| | 2024 |
| | \u00a3\u2019000 |
| Other payables | 97 | 70 |
| Accruals | 158 | 68 |
| | 255 | 138 |
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:213800RF6N9WA8PZH313",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"fact_ifrs-full_DisclosureOfFinancialInstrumentsExplanatory_D1895667115_CY": {
"value": "17. Financial Instruments
Principal Financial Instruments
The principal financial instruments used by the Group, from which financial instrument risk arises, are as
follows:
Financial Assets
The Group held the following financial assets at amortised cost:
| | Group | |
| | 2025 | |
| \u00a3\u2019000 | |
| | 2024 |
| | \u00a3\u2019000 |
| Cash and cash equivalents | | |
| Other receivables (excluding VAT and prepayment) | | |
| 1,003 | |
| - | |
| | 503 |
| | - |
| 1,003 | 503 |
Financial Liabilities
The Group held the following financial liabilities, classified as other financial liabilities at amortised cost:
| | Group | |
| | 2025 | |
| \u00a3\u2019000 | |
| | 2024 |
| | \u00a3\u2019000 |
| Other payables and accruals | 451 | 204 |
| | 451 | 204 |
Financial Assets
The Company held the following financial assets at amortised cost:
| | Company | |
| | 2025 | |
| \u00a3\u2019000 | |
| | 2024 |
| | \u00a3\u2019000 |
| Cash and cash equivalents | 809 | 492 |
| Other receivables (excluding VAT and prepayments) | - | - |
| | 809 | 492 |
Financial Liabilities
The Company held the following financial liabilities, classified as other financial liabilities at amortised
cost:
| | Company | |
| | 2025 | |
| \u00a3\u2019000 | |
| | 2024 |
| | \u00a3\u2019000 |
| Other payables and accruals | 255 | 138 |
| | 255 | 138 |
The Group\u2019s activities expose it to certain financial risks: market risk, credit risk and liquidity risk. The overall
risk management programme focuses upon the unpredictability of financial markets and seeks to minimise
potential adverse effects on the Group\u2019s financial performance. Risk management is carried out by the
Directors, who identify and evaluate financial risks in close cooperation with key members of staff.
Market Risk
Market risk is the risk of loss that may arise from changes in market factors such as interest rates and
foreign exchange rates.
Foreign Currency Risk Management
Currency risk is the risk that the financial results of the Group will be adversely affected by changes in
exchange rates to which the Group is exposed. No foreign currency sensitivities have been included as
they are deemed to be immaterial. The Group undertakes certain transactions denominated in foreign
currencies. The majority of the Company's expenditures are denominated in Pound Sterling, while its
exploration expenses are incurred in US Dollars, accordingly, the result for the year are adversely impacted
by depreciation of the Pound Sterling against the US$ while the Group's assets are positively impacted by
appreciation of the US$ against the Pound. Currency risk is monitored on a regular basis.
The following is a note of the assets and liabilities denominated at each period end in US Dollars:
| | Group | |
| | | |
| | | |
| 2025 | 2024 |
| | | |
| | | |
| | | |
| $\u2019000 | $\u2019000 |
| Other receivables | 103 | 10 |
| Cash and cash equivalents | 267 | 14 |
| Other payables | (312) | (170) |
| | | |
| | 58 | (146) |
Liquidity Risk
Liquidity risk is the risk that the Group will not be able to meet its financial obligations as they fall due. This
risk relates to the Group\u2019s prudent liquidity risk management and implies maintaining sufficient cash. The
Directors monitor rolling forecasts of the Group\u2019s liquidity and cash and cash equivalents based upon
expected cash flow.
Credit Risk
Credit risk is the risk that a customer may default or not meet its obligations to the Group on a timely basis,
leading to financial losses to the Group. Credit risk arises from cash and deposits kept with banks, advances
paid and other receivables. The maximum exposure to credit risk at the reporting date to recognised
financial assets is the carrying amount, net of any provisions for impairment of those assets, as disclosed
in the statement of financial position and notes to the financial statements. The consolidated entity does
not hold any collateral.
Generally, other receivables are written off when there is no reasonable expectation of recovery. Indicators
of this include the failure of a debtor to engage in a repayment plan, no active enforcement activity and a
failure to make contractual payments for a period greater than 1 year.
Capital Risk Management
The Group's objectives when managing capital are to safeguard the Group's ability to continue as a going
concern, to enable the Group to continue its exploration and evaluation activities, and to maintain an optimal
capital structure to reduce the cost of capital. In order to maintain or adjust the capital structure, the Group
may adjust the issue of shares or sell assets to reduce debts.
At 31 March 2025 the Group had borrowings of \u00a3Nil (2024: \u00a3Nil) and defines capital based on the total
equity of the Group. The Group monitors its level of cash resources available against future planned
exploration and evaluation activities and may issue new shares in order to raise further funds from time to
time.
Fair Value Estimation
The carrying value of other receivables and payables are assumed to approximate to their fair values
because of the short-term nature of such assets and the effect of discounting liabilities is negligible.
The Group is exposed to the risks that arise from its financial instruments. The policies for managing those
risks and the methods to measure them are described earlier in this note.
Maturity Of Financial Assets And Liabilities
All of the Group\u2019s non-derivative financial liabilities and its financial assets at the reporting date are either
payable or receivable within one year.
18. Share Capital
Number of Shares in Issue
| | Share | |
| | capital | |
| | | Share |
| | | premium |
| Ordinary share capital | Number | \u00a3\u2019000 | \u00a3\u2019000 |
| Authorised, Issued and fully paid: | | | |
| Ordinary shares of \u00a30.01 as at 1 April 2024 | 343,491,487 | 3,435 | 3,816 |
| Issued during the year | 207,360,836 | 2,074 | 940 |
| Ordinary shares of \u00a30.01 as at 31 March 2025 | 550,852,323 | 5,509 | 4,756 |
Rights of Share Capital
Ordinary shares carry rights to dividends and other distributions from the Company, as well as carrying
voting rights.
On 4 April 2024, the Company issued 304,673 ordinary shares with a nominal value per share of \u00a30.01 as
remuneration for work performed by key management personnel. The amount of remuneration in relation
to the share issue amounted to \u00a37,437.
On 2 July 2024, the Company issued 104,416,667 ordinary shares with a nominal value of \u00a30.01 per share,
through a placing and subscription at a share price of \u00a30.012, raising \u00a31,253,000 before costs of \u00a339,380.
On 13 November 2024, the Company issued 62,400,000 ordinary shares with a nominal value of \u00a30.01 per
share, through a placing and subscription at a share price of \u00a30.0125, raising \u00a3780,000 before costs of
\u00a323,760.
On 21 November 2024, the Company issued 1,590,333 ordinary shares with a nominal value of \u00a30.01 per
share, as part payment to the vendors of the Especularita project, at a share price of \u00a30.0120 per share.
On 21 November 2024, the Company issued 646,611 ordinary shares with a nominal value per share of
\u00a30.01 as remuneration for work performed by key management personnel. The amount of remuneration in
relation to the share issue amounted to \u00a38,568.
On 21 November 2024, the Company issued 521,969 ordinary shares with a nominal value per share of
\u00a30.01 as remuneration for work performed by key management personnel. The amount of remuneration in
relation to the share issue amounted to \u00a38,002.
On 21 November 2024, the Company issued 1,272,250 ordinary shares with a nominal value per share of
\u00a30.01 to a consultant in lieu of services provided, at a share price of \u00a30.0120 per share.
On 11 March 2025, the Company issued 36,000,000 ordinary shares with a nominal value of \u00a30.01 per
share, through a placing and subscription at a share price of \u00a30.029, raising \u00a31,044,000 before costs of
\u00a363,890.
On 20 March 2025, the Company issued 208,333 ordinary shares with a nominal value of \u00a30.01 per share,
following exercise of warrants, at a share price of \u00a30.024 per share.
19. Share Based Payments
The Group had warrants and share option schemes in place during the year ended 31 March 2025 and
31 March 2024 as follows:
Warrants \u2013 outstanding at the beginning of the year
On 7 December 2021 the Company issued 1,407,300 broker warrants as part of the IPO. The Broker
warrants had an exercise price of \u00a30.05 and a life of three years and expired during the year ended 31
March 2025.
On 19 May 2023, the Company issued 41,749,998 warrants (conditional on the publication of a prospectus
that was subsequently issued on 7 December 2023) in relation to a share placing and subscription.
On 19 May 2023, the Company issued 41,749,995 warrants (conditional on the publication of a prospectus
that was subsequently issued on 7 December 2023) in relation to a convertible loan note (see note 23).
The above warrants entitled the holder to subscribe for one ordinary share at a price of \u00a30.024 per share.
The warrants became immediately exercisable and had a maximum life of three years.
On 14 December 2023, the Company issued 40,222,206 warrants in relation to a share placing and
subscription. The warrants entitled the holder to subscribe for one ordinary share at a price of \u00a30.045 per
share. The warrants became immediately exercisable and had a maximum life of two years.
Warrants \u2013 granted during the year
On 2 July 2024, the Company issued 104,416,667 warrants in relation to a share placing and subscription.
The warrants entitled the holder to subscribe for one ordinary share at a price of \u00a30.03 per share. The
warrants became immediately exercisable and had a maximum life of two years.
On 13 November 2024, the Company issued 62,400,000 warrants in relation to a share placing and
subscription. The warrants entitled the holder to subscribe for one ordinary share at a price of \u00a30.025 per
share. The warrants became immediately exercisable and had a maximum life of two years.
| Number of | | | |
| warrants | | | |
| | Weighted | | |
| | average | | |
| | exercise price | | |
| | | | |
| | | | |
| | | Number of | |
| | | warrants | |
| | | | Weighted |
| | | | average |
| | | | exercise price |
| 2025 | 2025 | 2024 | 2024 |
| Outstanding at beginning of the year | 125,129,499 | \u00a30.03 | 148,327,850 | \u00a30.10 |
| Granted during the year | 166,816,667 | \u00a30.03 | 123,722,199 | \u00a30.03 |
| Exercised during the year | (208,333) | \u00a30.02 | - | - |
| Lapsed during the year | (1,407,300) | \u00a30.05 | (146,920,550) | \u00a3.010 |
| Outstanding at the end of the year | 290,330,533 | \u00a30.03 | 125,129,499 | \u00a30.03 |
| Exercisable at the end of the year | 290,330,533 | \u00a30.03 | 125,129,499 | \u00a30.03 |
Broker warrants fall within the scope of IFRS 2 \u2013 Share Based Payments as there is an associated service
attached to their issue, whilst the other warrants referred to above do not confer any such service so have
not been subject to valuation. The weighted average contract length of the warrants is 2 years 3 months,
whilst the remaining average contractual life is 1 year 2 months (2024: 1 year 11 months).
Share options
On 19 September 2023 the Company issued 22,500,000 options to director and other personnel employed
within the group. These options all carry an exercise price of \u00a30.01 and vest in 3 tranches, 1/3 on the first
anniversary of the grant, 1/3 on the second anniversary of the grant and 1/3 on the third anniversary of the
grant and expire on 19 September 2030.
On 7 December 2021, the Company issued 11,702,232 options to directors and key personnel employed
within the group as follows:
1.) 10,105,554 options were granted to directors and a key employee of Great Southern Copper Plc.
These options are split into 2 equal tranches, all carry an exercise price of \u00a30.05 per share and
have the following vesting conditions:
a.) 50% vest in 3 tranches, 1/3 on admission, 1/3 on the first anniversary of admission and 1/3 on the
second anniversary of admission.
b.) 50% vest in 3 tranches, 1/3 when the share price reaches \u00a30.10, 1/3 when the share price reaches
\u00a30.15 and 1/3 when the share price reaches \u00a30.20.
On 19 September 2023, in relation to the issuance of the new 2023 share options, 4,800,138 share options
(as described in 1b above) were cancelled. The share-based payment expense in relation to these options
was accelerated and fully recognised in the year totalling \u00a379,123.
The remaining options lapsed on the third anniversary of admission, being 20 December 2024.
2.) 1,596,678 options were granted to other key personnel, including employees of Pacific Trends
Resources Chile SpA. These options all carry an exercise price of \u00a30.01 and vest in 3 tranches,
1/3 on admission, 1/3 on the first anniversary of admission and 1/3 on the second anniversary of
admission.
The above options (2) must be exercised by 7 December 2026.
| Number of | | | |
| options | | | |
| | Weighted | | |
| | average | | |
| | exercise | | |
| | price | | |
| | | | |
| | | | |
| | | Number of | |
| | | options | |
| | | | Weighted |
| | | | average |
| | | | exercise |
| | | | price |
| 2025 | 2025 | 2024 | 2024 |
| Outstanding at beginning of the year | 29,402,094 | \u00a30.02 | 11,702,232 | \u00a30.04 |
| Exercised during the year | - | - | - | - |
| Granted during the year | - | - | 22,500,000 | \u00a30.01 |
| Cancelled/lapsed during the year | (6,040,483) | \u00a30.05 | (4,800,138) | \u00a30.05 |
| Outstanding at the end of the year | 23,361,611 | \u00a30.01 | 29,402,094 | \u00a30.02 |
| Exercisable at the end of the year | 8,528,277 | | 6,649,455 | |
The weighted average contract length on the options was 7 years (2024: 6 years). The remaining average
contractual life of the options was 5 years 3 months (2024: 5 years 2 months).
Valuation
Given the existence of market based vesting conditions in certain of the options, the valuation exercise was
split into 2 parts with the options including those conditions being valued using a Monte Carlo option pricing
model, whilst the other options have been valued using the Black Scholes option pricing model.
| Options granted on 7 December 2021 valued | |
| \u2013 Black Scholes Model | |
| | |
| | |
| | |
| Share price at date of grant | |
| Fair value at the year end \u2013 \u00a30.01 options | |
| Fair value at the year end \u2013 \u00a30.05 options | |
| Exercise price | |
| Time to expiry (years) | |
| Risk-free rate (%) \u2013 \u00a30.01 options | |
| Risk-free rate (%) \u2013 \u00a30.05 options | |
| Volatility (%) | |
| Dividend yield (%) | |
| Employee retention rate (%) | |
| \u00a30.0455 |
| \u00a30.02 |
| \u00a30.01 |
| \u00a30.05; \u00a30.01 |
| 3 and 5 years |
| 0.35% |
| 0.46% |
| 70.0% |
| 0% |
| 100% for employees with \u00a30.01 options, |
| 100% for employees with \u00a30.05 options |
| | |
| Options granted on 19 September 2023 valued \u2013 | |
| Black Scholes Model | |
| | |
| | |
| | |
| Share price at date of grant | |
| Fair value at the year end \u2013 \u00a30.01 options | |
| Exercise price | |
| Time to expiry (years) | |
| Risk-free rate (%) \u2013 \u00a30.01 options | |
| Volatility (%) | |
| Dividend yield (%) | |
| Employee retention rate (%) | |
| \u00a30.025 |
| \u00a30.017 |
| \u00a30.01 |
| 7 years |
| 0.35% |
| 70.0% |
| 0% |
| 100% for employees with \u00a30.01 options |
Volatility is measured using a weekly share price over a period of 5 years prior to the date of grant.
The risk-free rate is derived using a 3 and 5 year gilt rate.
The total share-based payment expense in relations to warrants and options in the year is \u00a3166,831 (2024:
\u00a3212,005).
20. Reserves
Share Premium
Consideration received for shares issued above their nominal value net of transaction costs.
Share Based Payments
The cumulative share-based payment expenses of unvested awards that have not been exercised.
Shares To Be Issued
Shares to be issued to a director in lieu of cash remuneration.
Foreign Currency Translation
Cumulative gains and losses in respect of the translation of the results of overseas subsidiaries into the
presentational currency of the Group.
Retained Earnings
Cumulative profit and loss net of distributions to owners.
21. Related Party Transactions
Remuneration Of Key Personnel - Group
Remuneration of key management personnel, considered to be the Directors and other senior
management of the Group is as follows:
| | 2025 | 2024 |
| | | |
| | \u00a3\u2019000 | \u00a3\u2019000 |
| Short-term remuneration* | 388 | 337 |
| Other pension costs | 18 | 13 |
| Share-based payments | 139 | 177 |
| | | |
| | 545 | 527 |
| Reconciliation of short-term remuneration | | |
| * As above | 388 | 337 |
| Less: Employer\u2019s National Insurance | (16) | (13) |
| Previous Chief Financial Officer\u2019s remuneration | - | (32) |
| Annual bonuses | (60) | (7) |
| | | |
| Total per Directors\u2019 Remuneration Report \u2013 Page 16 | 312 | 285 |
Transactions And Balances With Key Personnel - Group
Balances outstanding to key personnel at year end totalled to \u00a315,555 (2024: \u00a39,504).
As at 31 March 2025 a balance of \u00a314,150 was owed to the largest shareholder (2024: \u00a314,150).
During the year the charge for the services of the Chief Executive were made through Metal Ventures Inc
totalling \u00a3130,155 (2024: \u00a3138,137).
The Directors\u2019 disclosures have been included in the Directors Remuneration report.
25. Ultimate Controlling Party
In the opinion of the Directors, there is considered to be no ultimate controlling party.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "en",
"entity": "scheme:213800RF6N9WA8PZH313",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"fact_ifrs-full_DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory_D1300097706_CY": {
"value": "22. Contingencies and Commitments
At the date of the approval of these financial statements the Company holds 3 option agreements over
concessions in the Especularita project. The option agreements held by the Company in relation to the
Especularita project give the Company the discretionary right to acquire the relevant concessions, provided
the annual option fees specified in such agreements, and detailed below, have been paid in full.
The Company\u2019s commitments to meeting and finalising its purchase of the mineral concessions under the
Option Agreements, if it chooses to do so, are summarised in the following table:
| Especularita - option 1 | |
| Date | |
| Payment |
| 01/03/2025 Final Payment | |
| | US$ 1,100,000 |
| Extension of final payment | |
| to 01/03/2026 | US$ 100,000 |
| Especularita \u2013 option 2 \u2013 Cerro Negro | |
| Date | |
| | |
| Payment |
| 08/07/2025 Annual payment | |
| | US $50,000 |
| 08/07/2026-2028 Annual payment | |
| | US$100,000 |
| 08/07/2029 Final payment | US $1,500,000 |
| Especularita \u2013 option 3 \u2013 Artemisa | |
| Date | |
| | |
| Payment |
| 08/05/2025 Annual payment | |
| | US $100,000 |
| 08/05/2026 Annual payment | US $150,000 |
| 08/05/2027 Annual payment | |
| | US $400,000 |
| 08/05/2029 Final payment | |
| | US $1,500,000 |
Both the Cerro Negro and Artemisa vendors have 1% net smelter royalty interests over the projects.
The Company notes the timing of the Final Payment due on option 1 and fully intends to make payment as
it falls due. The Company also notes that the current primary assets, exploration focus and consequently
value of the Group relate to concessions in options 2 and 3.
Option agreements held over the San Lorenzo and Monti Lithium projects were allowed to lapse following
the year end and are no longer consider commitments.
23. Convertible loan note
On 5 March 2025, the Company entered into a convertible loan totalling \u00a3522,000 with its major
shareholder Foreign Dimensions Pty Ltd. The loan is interest free, unsecured and automatically converts
to equity once the Company has the relevant shareholder authorities in place, or a prospectus has been
published. As at the year end and at the date of this report there has been no drawdown of the loan.
The convertible loan note will initially be recognised as a compound financial instrument. The host contract
will be recognised as a liability on the balance sheet. The conversion element will be recognised as equity,
although the balance is calculated as immaterial, and not relevant at the year-end given no funds have yet
been drawn.
",
"dimensions": {
"concept": "gscu:DisclosureOfConvertibleLoanNoteExplanatory",
"language": "en",
"entity": "scheme:213800RF6N9WA8PZH313",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"fact_ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory_D2009673747_CY": {
"value": "24. Post Balance Sheet Events
On 14 April 2025, the Company issued 1,291,667 ordinary shares with a nominal value of \u00a30.01 per share,
following exercise of warrants, at a share price of \u00a30.024 per share.
On 14 April 2025, the Company issued 3,749,990 ordinary shares with a nominal value of \u00a30.01 per share,
following exercise of warrants, at a share price of \u00a30.030 per share.
On 2 May 2025, the Company issued 5,000,000 ordinary shares with a nominal value of \u00a30.01 per share,
following exercise of warrants, at a share price of \u00a30.025 per share
On 7 July 2025, the Company issued 10,416,667 ordinary shares with a nominal value of \u00a30.01 per share,
following exercise of warrants, at a share price of \u00a30.024 per share
On 7 July 2025, the Company issued 811,240 ordinary shares with a nominal value of \u00a30.01 per share as
remuneration for work performed by key management personnel. The amount of remuneration in relation
to the share issue amounted to \u00a315,555.
On 7 July 2025, the Company issued 1,590,333 ordinary shares with a nominal value of \u00a30.01 per share,
as part payment to the vendors of the Especularita and Artemisa projects1,399,513, at a share price of
\u00a30.037 per share
On 29 April 2025, the Company issued 24,800,000 share options to Directors and employees at an exercise
price of \u00a30.029.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "en",
"entity": "scheme:213800RF6N9WA8PZH313",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
}
}
}