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GENERAL INFORMATION Worldsec Limited (the \u201cCompany\u201d) is a public listed company incorporated in Bermuda and its shares are listed on the Main Market of the London Stock Exchange. The address of the registered office of the Company is Victoria Place, 5 th Floor, 31 Victoria Street, Hamilton HM 10, Bermuda. Its principal place of business is Unit 607, 6th Floor, 308 Central Des Voeux, 308 Des Voeux Road Central, Sheung Wan, Hong Kong. The principal activity of the Company is investment holding. The principal activities of the Company\u2019s subsidiaries are set out in note 20 to the consolidated financial statements. The functional currency of the Company is Hong Kong Dollars (\u201cHK$\u201d). The consolidated financial statements of the Company and its subsidiaries (collectively referred to as the \u201cGroup\u201d) are presented in United States Dollars (\u201cUS$\u201d or \u201cUSD\u201d). The consolidated financial statements have been prepared in accordance with all applicable International Financial Reporting Standards (\u201cIFRS\u201d), International Accounting Standards (\u201cIAS\u201d) and Interpretations adopted by the European Union (\u201cEU\u201d) (collectively referred to as \u201cIFRS Accounting Standards\u201d). ", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:213800RSLE74B1NP4X17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-213": { "value": "public listed company", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:213800RSLE74B1NP4X17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-214": { "value": "Bermuda", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:213800RSLE74B1NP4X17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-218": { "value": "Bermuda", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:213800RSLE74B1NP4X17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-215": { "value": "Victoria Place, 5 th Floor, 31 Victoria Street, Hamilton HM 10, Bermuda.", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:213800RSLE74B1NP4X17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-216": { "value": "Hong Kong", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "en", "entity": "scheme:213800RSLE74B1NP4X17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-217": { "value": "The principal activity of the Company is investment holding.", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:213800RSLE74B1NP4X17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-220": { "value": "2. APPLICATION OF NEW AND REVISED IFRS ACCOUNTING STANDARDS 2.1 New and revised IFRS Accounting Standards applied The following amendments to IFRS Accounting Standards relevant to the Group\u2019s accounting policies have been applied by the Group in the current year. Amendments to IAS 21 Lack of Exchangeability The application of the amendments to IFRS Accounting Standards in the current year has had no material impact on the Group\u2019s performance and financial positions for the current and prior years and/or on the disclosures in the consolidated financial statements. 2.2 New and revised IFRS Accounting Standards in issue but not yet effective The Group has not applied the following new and revised IFRS Accounting Standards, potentially relevant to the Group\u2019s financial statements, that have been issued but are not yet effective. Certain new or revised IFRS Accounting Standards have yet been endorsed by the EU.
Amendments to IFRS Accounting
Annual Improvements to IFRS Accounting
Standards
Standards \u2013 Volume 11
1
Amendments to IFRS 9 and IFRS 7
Classification and Measurement of Financial
Instruments
1
Amendments to IFRS 9 and IFRS 7
Contracts Referencing Nature - dependent
Electricity
1
IFRS 18
Presentation and Disclosure Financial Statements
2
1 Effective for annual periods beginning on or after 1 January 2026 2 Effective for annual periods beginning on or after 1 January 2027 The directors are currently assessing the impact that the application of the new standards and amendments will have on the Group\u2019s consolidated financial statements. ", "dimensions": { "concept": "ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations", "language": "en", "entity": "scheme:213800RSLE74B1NP4X17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-245": { "value": "2.2 New and revised IFRS Accounting Standards in issue but not yet effective The Group has not applied the following new and revised IFRS Accounting Standards, potentially relevant to the Group\u2019s financial statements, that have been issued but are not yet effective. Certain new or revised IFRS Accounting Standards have yet been endorsed by the EU. Amendments to IFRS Accounting Annual Improvements to IFRS Accounting Standards Standards \u2013 Volume 111 Amendments to IFRS 9 and IFRS 7 Classification and Measurement of Financial Instruments1 Amendments to IFRS 9 and IFRS 7 Contracts Referencing Nature - dependent Electricity1 IFRS 18 Presentation and Disclosure Financial Statements 2 1 Effective for annual periods beginning on or after 1 January 2026 2 Effective for annual periods beginning on or after 1 January 2027 The directors are currently assessing the impact that the application of the new standards and amendments will have on the Group\u2019s consolidated financial statements. ", "dimensions": { "concept": "ifrs-full:ExplanationOfNotAppliedNewStandardsOrInterpretations", "language": "en", "entity": "scheme:213800RSLE74B1NP4X17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-193": { "value": "3. MATERIAL ACCOUNTING POLICY INFORMATION Statement of compliance The consolidated financial statements of the Group have been prepared in accordance with all applicable IFRS Accounting Standards. Basis of preparation The consolidated financial statements have been prepared under the historical cost basis except for financial assets at fair value through profit or loss (\u201cFVTPL\u201d), which are measured at fair value as explained in the accounting policies set out below. Basis of consolidation The consolidated financial statements comprise the financial statements of the Company and its subsidiaries. Inter-company transactions and balances between group companies together with unrealised profits are eliminated in full in preparing the consolidated financial statements. Unrealised losses are also eliminated unless the transaction provides evidence of impairment on the asset transferred, in which case the loss is recognised in profit or loss. Subsidiaries A subsidiary is an investee over which the Company is able to exercise control. The Company controls an investee if all three of the following elements are present: (i) power over the investee, (ii) exposure, or rights, to variable returns from the investee, and (iii) the ability to use its power to affect those variable returns. Control is reassessed whenever facts and circumstances indicate that there may be a change in any of these elements of control. Joint arrangements The Group is a party to a joint arrangement where there is a contractual arrangement that confers joint control over the relevant activities of the arrangement to the Group and at least one other party. Joint control is assessed under the same principles as control over subsidiaries. The Group classifies its interests in joint arrangements as either: - Joint venture: where the Group has rights to only the net assets of the joint arrangement; or - Joint operation: where the Group has both the rights to assets and obligations for the liabilities of the joint arrangement. In assessing the classification of interests in joint arrangements, the Group considers: - the structure of the joint arrangement; - the legal form of the joint arrangement structured through a separate vehicle; - the contractual terms of the joint arrangement agreement; and - any other facts and circumstances (including any other contractual arrangements). Joint ventures are accounted for using the equity method whereby they are initially recognised at cost and thereafter, their carrying amounts are adjusted for the Group\u2019s share of the post-acquisition change in the relevant joint venture\u2019s net assets except that losses in excess of the Group\u2019s interest in that joint venture are not recognised unless there is a legal and constructive obligation to make good those losses. Profits and losses arising on transactions between the Group and its joint ventures are recognised only to the extent of unrelated investors\u2019 interests in the joint ventures. The investors\u2019 share in a joint venture\u2019s profits and losses resulting from such transactions is eliminated against the carrying value of the joint venture. Any premium paid for an investment in a joint venture above the fair value of the Group's share of the identifiable assets, liabilities and contingent liabilities acquired is capitalised and included in the carrying amount of the investment in the joint venture. Where there is objective evidence that the investment in a joint venture has been impaired, the carrying amount of the investment is tested for impairment in the same way as other non-financial assets. The Group accounts for its interests in joint operations by recognising its share of assets, liabilities, revenues and expenses in accordance with its contractually conferred rights and obligations. Revenue recognition Dividend income is recognised when the right to receive payment is established. Interest income is accrued on a time basis on the principal outstanding at the applicable interest rate. Leasing All leases (irrespective of whether they are operating leases or finance leases) are required to be capitalised in the statement of financial position as right-of-use assets and lease liabilities, but accounting policy choices exist for an entity to choose not to capitalise (i) leases which are short-term leases and/or (ii) leases for which the underlying asset is of low-value. The Group has elected not to recognise right-of-use assets and lease liabilities for low-value assets and leases which at the commencement date have a lease term less than 12 months. The lease payments associated with those leases are expensed on a straight-line basis over the lease term. Right-of-use assets Right-of-use assets are recognised at cost and would comprise: (i) the amount of the initial measurement of the lease liabilities (see below for the accounting policy to account for lease liabilities); (ii) any lease payments made at or before the commencement date, less any lease incentives received; (iii) any initial direct costs incurred by the lessee; and (iv) an estimate of the costs to be incurred by the lessee in dismantling and removing the underlying asset to the condition required by the terms and conditions of the lease, unless those costs are incurred to produce inventories. The Group measures the right-of-use assets applying a cost model. Under the cost model, the Group measures the right-to-use at cost, less any accumulated depreciation and any impairment losses, and adjusted for any remeasurement of the lease liabilities. Lease liabilities Lease liabilities are recognised at the present value of the lease payments that are not paid at the date of commencement of the lease. The lease payments are discounted using the interest rate implicit in the lease, if that rate can be readily determined. If that rate cannot be readily determined, the Group uses its incremental borrowing rate. The following payments for the right-to-use the underlying asset during the lease term that are not paid at the commencement date of the lease are considered to be lease payments: (i) fixed payments less any lease incentives receivable; (ii) variable lease payments that depend on an index or a rate, initially measured using the index or the rate as at the commencement date; (iii) amounts expected to be payable by the lessee under residual value guarantees; (iv) the exercise price of a purchase option if the lessee is reasonably certain to exercise that option; and (v) payments of penalties for terminating the lease, if the lease term reflects the lessee exercising an option to terminate the lease. Subsequent to the commencement date, the Group measures lease liabilities by: (i) increasing the carrying amount to reflect interest on the lease liability; (ii) reducing the carrying amount to reflect the lease payments made; and (iii) remeasuring the carrying amount to reflect any reassessment or lease modifications, e.g., a change in future lease payments arising from a change in an index or a rate, a change in the lease term, a change in the in substance fixed lease payments or a change in assessment to purchase the underlying asset. Foreign currencies Transactions entered into by the group entities in currencies other than the currency of the primary economic environment in which they operate are recorded at the rates ruling when the transactions occur. Foreign currency monetary assets and liabilities are translated at the rates ruling at the end of the reporting period. Non-monetary items that are measured in terms of historical cost in a foreign currency are not retranslated. Exchange differences arising on the settlement of monetary items, and on the translation of monetary items, are recognised in profit or loss in the period in which they arise. On consolidation, income and expense items of foreign operations are translated into the presentation currency of the Group (i.e. US$) at the average exchange rates for the year, unless exchange rates fluctuate significantly during the period, in which case the rates approximating to those ruling when the transactions took place are used. All assets and liabilities of foreign operations are translated at the rate ruling at the end of the reporting period. Exchange differences arising, if any, are recognised in other comprehensive income and accumulated in equity as foreign currency translation reserve (attributed to minority interests as appropriate). Exchange differences recognised in profit or loss of group entities' separate financial statements on the translation of long-term monetary items forming part of the Group\u2019s net investment in the foreign operation concerned are reclassified to other comprehensive income and accumulated in equity as foreign currency translation reserve. On disposal of a foreign operation, the cumulative exchange differences recognised in the foreign currency translation reserve relating to that operation up to the date of disposal are reclassified to profit or loss as part of the profit or loss on disposal. Goodwill and fair value adjustments on identifiable assets acquired arising on an acquisition of a foreign operation on or after 1 January 2005 are treated as assets and liabilities of that foreign operation and translated at the rate of exchange prevailing at the end of the reporting period. Exchange differences arising are recognised in the foreign currency translation reserve. Share-based payments The Group operates equity-settled share-based compensation plans and the share options are awarded to employees and directors providing services to the Group. All services received in exchange for the grant of any share-based compensation are measured at their fair value. These are indirectly determined by reference to the equity instruments awarded. Their value is appraised at the grant date and excludes the impact of any non-market vesting conditions. All share-based compensation is recognised as an expense in profit or loss over the vesting period if vesting conditions apply, or recognised as an expense in full at the grant date when the equity instruments granted vest immediately unless the compensation qualifies for recognition as an asset, with a corresponding increase in the share option reserve in equity. If vesting conditions apply, the expense is recognised over the vesting period, based on the best available estimate of the number of equity instruments expected to vest. Non-market vesting conditions are included in assumptions about the number of equity instruments that are expected to vest. Estimates are subsequently revised, if there is any indication that the number of equity instruments expected to vest differs from previous estimates. At the time when the share options are exercised, the amount previously recognised in share option reserve will be transferred to share premium. After the vesting date, when the vested share options are forfeited or are still not exercised at the expiry date, the amount previously recognised in share option reserve will be transferred to retained profits. Taxation Income tax expense represents the sum of the tax currently payable and deferred tax. Current tax The tax currently payable is based on taxable profit for the year. Taxable profit differs from \u2018profit or loss before income tax expense\u2019 as reported in the consolidated statement of profit or loss and other comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. Current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax Deferred tax is recognised on temporary differences between the carrying amounts of assets and liabilities in the consolidated financial statements and the corresponding tax bases used in the computation of taxable profits. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. Such deferred tax assets and liabilities are not recognised if the temporary difference arises from initial recognition (other than in a business combination) of assets and liabilities in a transaction that affects neither the taxable profit nor the accounting profit. In addition, deferred tax liabilities are not recognised if the temporary difference arises from the initial recognition of goodwill. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the assets to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. The measurement of deferred tax liabilities and assets reflects the tax consequences that would follow from the manner in which the Group expects, at the end of the reporting period, to recover or settle the carrying amounts of its assets and liabilities. Financial instruments (i) Financial assets A financial asset (unless it is a trade receivable without a significant financing component) is initially measured at fair value plus, for an item not at FVTPL, transaction costs that are directly attributable to its acquisition or issue. A trade receivable without a significant financing component is initially measured at the transaction price. All regular way purchases and sales of financial assets are recognised on the trade date, i.e. the date that the Group commits to purchase or sell the asset. Regular way purchases or sales are purchases or sales of financial assets that require delivery of the asset within the period generally established by regulation or convention in the marketplace. Financial assets with embedded derivatives are considered in their entirely when determining whether their cash flows are solely payment of principal and interest. Debt instruments Subsequent measurement of debt instruments depends on the Group\u2019s business model for managing the assets and the cash flow characteristics of the assets. There are two measurement categories into which the Group classifies its debt instruments: Amortised cost: Assets that are held for collection of contractual cash flows where those cash flows represent solely payments of principal and interest are measured at amortised cost. Financial assets at amortised cost are subsequently measured using the effective interest rate method. Interest income, foreign exchange gains and losses and impairment are recognised in profit or loss. Any gain on derecognition is recognised in profit or loss. FVTPL: Financial assets at FVTPL include financial assets held for trading, financial assets designated upon initial recognition at FVTPL, or financial assets mandatorily required to be measured at fair value. Financial assets are classified as held for trading if they are acquired for the purpose of selling or repurchasing in the near term. Derivatives, including separated embedded derivatives, are also classified as held for trading unless they are designated as effective hedging instruments. Financial assets with cash flows that are not solely payments of principal and interest are classified and measured at FVTPL, irrespective of the business model. Notwithstanding the criteria for debt instruments to be classified at amortised cost, as described above, debt instruments may be designated at FVTPL on initial recognition if doing so eliminates, or significantly reduces, an accounting mismatch. Equity instruments Equity instruments are classified as FVTPL, whereby changes in fair value, dividends and interest income are recognised in profit or loss. (ii) Impairment loss on financial assets The Group recognises loss allowances for expected credit losses (\u201cECLs\u201d) on financial assets measured at amortised cost. The ECLs are measured on either of the following bases: (1) 12-month ECLs: these are the ECLs that result from possible default events within the 12 months after the reporting date; and (2) lifetime ECLs: these are ECLs that result from all possible default events over the expected life of a financial instrument. The maximum period considered when estimating ECLs is the maximum contractual period over which the Group is exposed to the credit risk. ECLs are a probability-weighted estimate of credit losses. Credit losses are measured as the difference between all contractual cash flows that are due to the Group in accordance with the contract and all the cash flows that the Group expects to receive. The shortfall is then discounted at an approximation to the asset\u2019s original effective interest rate. For debt financial assets, the ECLs are based on the 12-month ECLs. However, when there has been a significant increase in credit risk since origination, the allowance will be based on the lifetime ECLs. When determining whether the credit risk of a financial asset has increased significantly since initial recognition and when estimating ECLs, the Group considers reasonable and supportable information that is relevant and available without undue cost or effort. This includes both quantitative and qualitative information analysis, based on the Group\u2019s historical experience and informed credit assessment and including forward-looking information. The Group assumes that the credit risk on a financial asset has increased significantly if it is more than 30 days past due. Despite the foregoing, the Group assumes that the credit risk on a debt instrument has not increased significantly since initial recognition if the debt instrument is determined to have low credit risk at the reporting date. A debt instrument is determined to have low credit risk if (1) it has a low risk of default; (2) the borrower has a strong capacity to meet its contractual cash flow obligations in the near term; and (3) adverse changes in economic and business conditions in the longer term may, but will not necessarily, reduce the ability of the borrower to fulfil its contractual cash flow obligations. The Group considers a financial asset to be in default when: (1) the borrower is unlikely to pay its credit obligations to the Group in full, without recourse by the Group to actions such as realising security (if any is held); or (2) the financial asset is more than 90 days past due. A financial asset is credit-impaired when one or more events of default that have a detrimental impact on the estimated future cash flows of that financial asset have occurred. Evidence that a financial asset is credit-impaired includes observable data about the following events: - significant financial difficulty of the issuer or the borrower; - a breach of contract, such as a default or past due event; - the lender(s) of the borrower, for economic or contractual reasons relating to the borrower\u2019s financial difficulty, having granted to the borrower a concession(s) that the lender(s) would not otherwise consider; - it is becoming probable that the borrower will enter bankruptcy or other financial reorganisation; or - the disappearance of an active market for that financial asset because of financial difficulty of the issuer or the borrower. Interest income on a credit-impaired financial asset is calculated based on the amortised cost (i.e. the gross carrying amount less loss allowance) of the financial asset. For non credit-impaired financial assets, interest income is calculated based on the gross carrying amount. The gross carrying amount of a financial asset is written off (either partially or in full) to the extent that there is no realistic prospect of recovery. This is generally the case when the Group determines that the debtor does not have assets or sources of income that could generate sufficient cash flows to repay the amount subject to the write-off. Subsequent recoveries of an asset that was previously written off are recognised as a reversal of impairment in profit or loss in the period in which the recovery occurs. (iii) Financial liabilities The Group classifies its financial liabilities, depending on the purpose for which the liabilities were incurred. Financial liabilities at amortised cost are initially measured at fair value, net of directly attributable costs incurred. Financial liabilities at amortised cost Financial liabilities at amortised cost including other payables and accruals and lease liabilities are subsequently measured at amortised cost, using the effective interest method. The related interest expenses are recognised in profit or loss. Gains or losses are recognised in profit or loss when the liabilities are derecognised as well as through the amortisation process. (iv) Effective interest method The effective interest method is a method of calculating the amortised cost of a financial asset or financial liability and of allocating interest income or interest expenses over the relevant period. The effective interest rate is the rate that exactly discounts the estimated future cash receipts or payments through the expected life of the financial asset or liability, or where appropriate, a shorter period. (v) Derecognition The Group derecognises a financial asset when the contractual rights to the future cash flows in relation to the financial asset expire or when the financial asset has been transferred and the transfer meets the criteria for derecognition in accordance with IFRS 9 Financial Instruments. Financial liabilities are derecognised when the obligations specified in the relevant contract are discharged, cancelled or expire. Impairment of other assets At the end of each reporting period, the Group reviews the carrying amounts of the following assets to determine whether there is any indication that those assets have suffered an impairment loss or an impairment loss previously recognised no longer exists or may have decreased: \u2022 property, plant and equipment; and \u2022 interest in a joint venture If the recoverable amount (i.e. the greater of fair value less costs to disposal and value in use) of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. An impairment loss is recognised as an expense immediately. Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised in profit or loss immediately. Value in use is based on the estimated future cash flows expected to be derived from the asset or cash generating unit, discounted to its present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset or the cash generating unit. (i) has control or joint control over the Group; Related parties (ii) has significant influence over the Group; or (iii) is a member of key management personnel of the Group or the Company\u2019s parent. (a) A person or a close member of that person\u2019s family is related to the Group if that person: (b) An entity is related to the Group if any of the following conditions apply:
(i) The entity and the Group are members of the same group (which means that each
parent, subsidiary and fellow subsidiary is related to the others);
(ii) One entity is an associate or joint venture of the other entity (or an associate or
joint venture of a member of a group of which the other entity is a member);
(iii) Both entities are joint ventures of the same third party;
(iv) One entity is a joint venture of a third entity and the other entity is an associate of
the third entity;
(v) The entity is a post-employment benefit plan for the benefit of the employees of
the Group or an entity related to the Group;
(vi) The entity is controlled or jointly controlled by a person identified in (a);
(vii) A person identified in (a)(i) has significant influence over the entity or is a
member of key management personnel of the entity (or of a parent of the entity);
or
(viii) The entity, or any member of a group of which it is a part, provides key
management personnel services to the Group or to the Company\u2019s parent.
(i) that person\u2019s children and spouse or domestic partner; Close members of the family of a person are those family members who may be expected to influence, or be influenced by, that person in his dealings with the entity and include: (ii) children of that person\u2019s spouse or domestic partner; and (iii) dependents of that person or that person\u2019s spouse or domestic partner.", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:213800RSLE74B1NP4X17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-194": { "value": "Statement of compliance The consolidated financial statements of the Group have been prepared in accordance with all applicable IFRS Accounting Standards. ", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:213800RSLE74B1NP4X17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-195": { "value": "Basis of preparation The consolidated financial statements have been prepared under the historical cost basis except for financial assets at fair value through profit or loss (\u201cFVTPL\u201d), which are measured at fair value as explained in the accounting policies set out below. ", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:213800RSLE74B1NP4X17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-196": { "value": "Basis of consolidation The consolidated financial statements comprise the financial statements of the Company and its subsidiaries. Inter-company transactions and balances between group companies together with unrealised profits are eliminated in full in preparing the consolidated financial statements. Unrealised losses are also eliminated unless the transaction provides evidence of impairment on the asset transferred, in which case the loss is recognised in profit or loss. ", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:213800RSLE74B1NP4X17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-197": { "value": "Subsidiaries A subsidiary is an investee over which the Company is able to exercise control. The Company controls an investee if all three of the following elements are present: (i) power over the investee, (ii) exposure, or rights, to variable returns from the investee, and (iii) the ability to use its power to affect those variable returns. Control is reassessed whenever facts and circumstances indicate that there may be a change in any of these elements of control. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory", "language": "en", "entity": "scheme:213800RSLE74B1NP4X17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-198": { "value": "Joint arrangements The Group is a party to a joint arrangement where there is a contractual arrangement that confers joint control over the relevant activities of the arrangement to the Group and at least one other party. Joint control is assessed under the same principles as control over subsidiaries. The Group classifies its interests in joint arrangements as either: - Joint venture: where the Group has rights to only the net assets of the joint arrangement; or - Joint operation: where the Group has both the rights to assets and obligations for the liabilities of the joint arrangement. In assessing the classification of interests in joint arrangements, the Group considers: - the structure of the joint arrangement; - the legal form of the joint arrangement structured through a separate vehicle; - the contractual terms of the joint arrangement agreement; and - any other facts and circumstances (including any other contractual arrangements). Joint ventures are accounted for using the equity method whereby they are initially recognised at cost and thereafter, their carrying amounts are adjusted for the Group\u2019s share of the post-acquisition change in the relevant joint venture\u2019s net assets except that losses in excess of the Group\u2019s interest in that joint venture are not recognised unless there is a legal and constructive obligation to make good those losses. Profits and losses arising on transactions between the Group and its joint ventures are recognised only to the extent of unrelated investors\u2019 interests in the joint ventures. The investors\u2019 share in a joint venture\u2019s profits and losses resulting from such transactions is eliminated against the carrying value of the joint venture. Any premium paid for an investment in a joint venture above the fair value of the Group's share of the identifiable assets, liabilities and contingent liabilities acquired is capitalised and included in the carrying amount of the investment in the joint venture. Where there is objective evidence that the investment in a joint venture has been impaired, the carrying amount of the investment is tested for impairment in the same way as other non-financial assets. The Group accounts for its interests in joint operations by recognising its share of assets, liabilities, revenues and expenses in accordance with its contractually conferred rights and obligations. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures", "language": "en", "entity": "scheme:213800RSLE74B1NP4X17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-199": { "value": "Revenue recognition Dividend income is recognised when the right to receive payment is established. Interest income is accrued on a time basis on the principal outstanding at the applicable interest rate. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:213800RSLE74B1NP4X17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-200": { "value": "Leasing All leases (irrespective of whether they are operating leases or finance leases) are required to be capitalised in the statement of financial position as right-of-use assets and lease liabilities, but accounting policy choices exist for an entity to choose not to capitalise (i) leases which are short-term leases and/or (ii) leases for which the underlying asset is of low-value. The Group has elected not to recognise right-of-use assets and lease liabilities for low-value assets and leases which at the commencement date have a lease term less than 12 months. The lease payments associated with those leases are expensed on a straight-line basis over the lease term. Right-of-use assets Right-of-use assets are recognised at cost and would comprise: (i) the amount of the initial measurement of the lease liabilities (see below for the accounting policy to account for lease liabilities); (ii) any lease payments made at or before the commencement date, less any lease incentives received; (iii) any initial direct costs incurred by the lessee; and (iv) an estimate of the costs to be incurred by the lessee in dismantling and removing the underlying asset to the condition required by the terms and conditions of the lease, unless those costs are incurred to produce inventories. The Group measures the right-of-use assets applying a cost model. Under the cost model, the Group measures the right-to-use at cost, less any accumulated depreciation and any impairment losses, and adjusted for any remeasurement of the lease liabilities. Lease liabilities Lease liabilities are recognised at the present value of the lease payments that are not paid at the date of commencement of the lease. The lease payments are discounted using the interest rate implicit in the lease, if that rate can be readily determined. If that rate cannot be readily determined, the Group uses its incremental borrowing rate. The following payments for the right-to-use the underlying asset during the lease term that are not paid at the commencement date of the lease are considered to be lease payments: (i) fixed payments less any lease incentives receivable; (ii) variable lease payments that depend on an index or a rate, initially measured using the index or the rate as at the commencement date; (iii) amounts expected to be payable by the lessee under residual value guarantees; (iv) the exercise price of a purchase option if the lessee is reasonably certain to exercise that option; and (v) payments of penalties for terminating the lease, if the lease term reflects the lessee exercising an option to terminate the lease. Subsequent to the commencement date, the Group measures lease liabilities by: (i) increasing the carrying amount to reflect interest on the lease liability; (ii) reducing the carrying amount to reflect the lease payments made; and (iii) remeasuring the carrying amount to reflect any reassessment or lease modifications, e.g., a change in future lease payments arising from a change in an index or a rate, a change in the lease term, a change in the in substance fixed lease payments or a change in assessment to purchase the underlying asset. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "en", "entity": "scheme:213800RSLE74B1NP4X17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-201": { "value": "Foreign currencies Transactions entered into by the group entities in currencies other than the currency of the primary economic environment in which they operate are recorded at the rates ruling when the transactions occur. Foreign currency monetary assets and liabilities are translated at the rates ruling at the end of the reporting period. Non-monetary items that are measured in terms of historical cost in a foreign currency are not retranslated. Exchange differences arising on the settlement of monetary items, and on the translation of monetary items, are recognised in profit or loss in the period in which they arise. On consolidation, income and expense items of foreign operations are translated into the presentation currency of the Group (i.e. US$) at the average exchange rates for the year, unless exchange rates fluctuate significantly during the period, in which case the rates approximating to those ruling when the transactions took place are used. All assets and liabilities of foreign operations are translated at the rate ruling at the end of the reporting period. Exchange differences arising, if any, are recognised in other comprehensive income and accumulated in equity as foreign currency translation reserve (attributed to minority interests as appropriate). Exchange differences recognised in profit or loss of group entities' separate financial statements on the translation of long-term monetary items forming part of the Group\u2019s net investment in the foreign operation concerned are reclassified to other comprehensive income and accumulated in equity as foreign currency translation reserve. On disposal of a foreign operation, the cumulative exchange differences recognised in the foreign currency translation reserve relating to that operation up to the date of disposal are reclassified to profit or loss as part of the profit or loss on disposal. Goodwill and fair value adjustments on identifiable assets acquired arising on an acquisition of a foreign operation on or after 1 January 2005 are treated as assets and liabilities of that foreign operation and translated at the rate of exchange prevailing at the end of the reporting period. Exchange differences arising are recognised in the foreign currency translation reserve. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:213800RSLE74B1NP4X17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-202": { "value": "Share-based payments The Group operates equity-settled share-based compensation plans and the share options are awarded to employees and directors providing services to the Group. All services received in exchange for the grant of any share-based compensation are measured at their fair value. These are indirectly determined by reference to the equity instruments awarded. Their value is appraised at the grant date and excludes the impact of any non-market vesting conditions. All share-based compensation is recognised as an expense in profit or loss over the vesting period if vesting conditions apply, or recognised as an expense in full at the grant date when the equity instruments granted vest immediately unless the compensation qualifies for recognition as an asset, with a corresponding increase in the share option reserve in equity. If vesting conditions apply, the expense is recognised over the vesting period, based on the best available estimate of the number of equity instruments expected to vest. Non-market vesting conditions are included in assumptions about the number of equity instruments that are expected to vest. Estimates are subsequently revised, if there is any indication that the number of equity instruments expected to vest differs from previous estimates. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory", "language": "en", "entity": "scheme:213800RSLE74B1NP4X17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-203": { "value": "Taxation Income tax expense represents the sum of the tax currently payable and deferred tax. Current tax The tax currently payable is based on taxable profit for the year. Taxable profit differs from \u2018profit or loss before income tax expense\u2019 as reported in the consolidated statement of profit or loss and other comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. Current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax Deferred tax is recognised on temporary differences between the carrying amounts of assets and liabilities in the consolidated financial statements and the corresponding tax bases used in the computation of taxable profits. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. Such deferred tax assets and liabilities are not recognised if the temporary difference arises from initial recognition (other than in a business combination) of assets and liabilities in a transaction that affects neither the taxable profit nor the accounting profit. In addition, deferred tax liabilities are not recognised if the temporary difference arises from the initial recognition of goodwill. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the assets to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. The measurement of deferred tax liabilities and assets reflects the tax consequences that would follow from the manner in which the Group expects, at the end of the reporting period, to recover or settle the carrying amounts of its assets and liabilities. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800RSLE74B1NP4X17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-207": { "value": "Deferred tax Deferred tax is recognised on temporary differences between the carrying amounts of assets and liabilities in the consolidated financial statements and the corresponding tax bases used in the computation of taxable profits. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. Such deferred tax assets and liabilities are not recognised if the temporary difference arises from initial recognition (other than in a business combination) of assets and liabilities in a transaction that affects neither the taxable profit nor the accounting profit. In addition, deferred tax liabilities are not recognised if the temporary difference arises from the initial recognition of goodwill. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the assets to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. The measurement of deferred tax liabilities and assets reflects the tax consequences that would follow from the manner in which the Group expects, at the end of the reporting period, to recover or settle the carrying amounts of its assets and liabilities. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800RSLE74B1NP4X17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-204": { "value": "Financial instruments (i) Financial assets A financial asset (unless it is a trade receivable without a significant financing component) is initially measured at fair value plus, for an item not at FVTPL, transaction costs that are directly attributable to its acquisition or issue. A trade receivable without a significant financing component is initially measured at the transaction price. All regular way purchases and sales of financial assets are recognised on the trade date, i.e. the date that the Group commits to purchase or sell the asset. Regular way purchases or sales are purchases or sales of financial assets that require delivery of the asset within the period generally established by regulation or convention in the marketplace. Financial assets with embedded derivatives are considered in their entirely when determining whether their cash flows are solely payment of principal and interest. Debt instruments Subsequent measurement of debt instruments depends on the Group\u2019s business model for managing the assets and the cash flow characteristics of the assets. There are two measurement categories into which the Group classifies its debt instruments: Amortised cost: Assets that are held for collection of contractual cash flows where those cash flows represent solely payments of principal and interest are measured at amortised cost. Financial assets at amortised cost are subsequently measured using the effective interest rate method. Interest income, foreign exchange gains and losses and impairment are recognised in profit or loss. Any gain on derecognition is recognised in profit or loss. FVTPL: Financial assets at FVTPL include financial assets held for trading, financial assets designated upon initial recognition at FVTPL, or financial assets mandatorily required to be measured at fair value. Financial assets are classified as held for trading if they are acquired for the purpose of selling or repurchasing in the near term. Derivatives, including separated embedded derivatives, are also classified as held for trading unless they are designated as effective hedging instruments. Financial assets with cash flows that are not solely payments of principal and interest are classified and measured at FVTPL, irrespective of the business model. Notwithstanding the criteria for debt instruments to be classified at amortised cost, as described above, debt instruments may be designated at FVTPL on initial recognition if doing so eliminates, or significantly reduces, an accounting mismatch. Equity instruments Equity instruments are classified as FVTPL, whereby changes in fair value, dividends and interest income are recognised in profit or loss. (ii) Impairment loss on financial assets The Group recognises loss allowances for expected credit losses (\u201cECLs\u201d) on financial assets measured at amortised cost. The ECLs are measured on either of the following bases: (1) 12-month ECLs: these are the ECLs that result from possible default events within the 12 months after the reporting date; and (2) lifetime ECLs: these are ECLs that result from all possible default events over the expected life of a financial instrument. The maximum period considered when estimating ECLs is the maximum contractual period over which the Group is exposed to the credit risk. ECLs are a probability-weighted estimate of credit losses. Credit losses are measured as the difference between all contractual cash flows that are due to the Group in accordance with the contract and all the cash flows that the Group expects to receive. The shortfall is then discounted at an approximation to the asset\u2019s original effective interest rate. For debt financial assets, the ECLs are based on the 12-month ECLs. However, when there has been a significant increase in credit risk since origination, the allowance will be based on the lifetime ECLs. When determining whether the credit risk of a financial asset has increased significantly since initial recognition and when estimating ECLs, the Group considers reasonable and supportable information that is relevant and available without undue cost or effort. This includes both quantitative and qualitative information analysis, based on the Group\u2019s historical experience and informed credit assessment and including forward-looking information. The Group assumes that the credit risk on a financial asset has increased significantly if it is more than 30 days past due. Despite the foregoing, the Group assumes that the credit risk on a debt instrument has not increased significantly since initial recognition if the debt instrument is determined to have low credit risk at the reporting date. A debt instrument is determined to have low credit risk if (1) it has a low risk of default; (2) the borrower has a strong capacity to meet its contractual cash flow obligations in the near term; and (3) adverse changes in economic and business conditions in the longer term may, but will not necessarily, reduce the ability of the borrower to fulfil its contractual cash flow obligations. The Group considers a financial asset to be in default when: (1) the borrower is unlikely to pay its credit obligations to the Group in full, without recourse by the Group to actions such as realising security (if any is held); or (2) the financial asset is more than 90 days past due. A financial asset is credit-impaired when one or more events of default that have a detrimental impact on the estimated future cash flows of that financial asset have occurred. Evidence that a financial asset is credit-impaired includes observable data about the following events: - significant financial difficulty of the issuer or the borrower; - a breach of contract, such as a default or past due event; - the lender(s) of the borrower, for economic or contractual reasons relating to the borrower\u2019s financial difficulty, having granted to the borrower a concession(s) that the lender(s) would not otherwise consider; - it is becoming probable that the borrower will enter bankruptcy or other financial reorganisation; or - the disappearance of an active market for that financial asset because of financial difficulty of the issuer or the borrower. Interest income on a credit-impaired financial asset is calculated based on the amortised cost (i.e. the gross carrying amount less loss allowance) of the financial asset. For non credit-impaired financial assets, interest income is calculated based on the gross carrying amount. The gross carrying amount of a financial asset is written off (either partially or in full) to the extent that there is no realistic prospect of recovery. This is generally the case when the Group determines that the debtor does not have assets or sources of income that could generate sufficient cash flows to repay the amount subject to the write-off. Subsequent recoveries of an asset that was previously written off are recognised as a reversal of impairment in profit or loss in the period in which the recovery occurs. (iii) Financial liabilities The Group classifies its financial liabilities, depending on the purpose for which the liabilities were incurred. Financial liabilities at amortised cost are initially measured at fair value, net of directly attributable costs incurred. Financial liabilities at amortised cost Financial liabilities at amortised cost including other payables and accruals and lease liabilities are subsequently measured at amortised cost, using the effective interest method. The related interest expenses are recognised in profit or loss. Gains or losses are recognised in profit or loss when the liabilities are derecognised as well as through the amortisation process. (iv) Effective interest method The effective interest method is a method of calculating the amortised cost of a financial asset or financial liability and of allocating interest income or interest expenses over the relevant period. The effective interest rate is the rate that exactly discounts the estimated future cash receipts or payments through the expected life of the financial asset or liability, or where appropriate, a shorter period. (v) Derecognition The Group derecognises a financial asset when the contractual rights to the future cash flows in relation to the financial asset expire or when the financial asset has been transferred and the transfer meets the criteria for derecognition in accordance with IFRS 9 Financial Instruments. Financial liabilities are derecognised when the obligations specified in the relevant contract are discharged, cancelled or expire. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800RSLE74B1NP4X17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-208": { "value": "(i) Financial assets A financial asset (unless it is a trade receivable without a significant financing component) is initially measured at fair value plus, for an item not at FVTPL, transaction costs that are directly attributable to its acquisition or issue. A trade receivable without a significant financing component is initially measured at the transaction price. All regular way purchases and sales of financial assets are recognised on the trade date, i.e. the date that the Group commits to purchase or sell the asset. Regular way purchases or sales are purchases or sales of financial assets that require delivery of the asset within the period generally established by regulation or convention in the marketplace. Financial assets with embedded derivatives are considered in their entirely when determining whether their cash flows are solely payment of principal and interest. Debt instruments Subsequent measurement of debt instruments depends on the Group\u2019s business model for managing the assets and the cash flow characteristics of the assets. There are two measurement categories into which the Group classifies its debt instruments: Amortised cost: Assets that are held for collection of contractual cash flows where those cash flows represent solely payments of principal and interest are measured at amortised cost. Financial assets at amortised cost are subsequently measured using the effective interest rate method. Interest income, foreign exchange gains and losses and impairment are recognised in profit or loss. Any gain on derecognition is recognised in profit or loss. FVTPL: Financial assets at FVTPL include financial assets held for trading, financial assets designated upon initial recognition at FVTPL, or financial assets mandatorily required to be measured at fair value. Financial assets are classified as held for trading if they are acquired for the purpose of selling or repurchasing in the near term. Derivatives, including separated embedded derivatives, are also classified as held for trading unless they are designated as effective hedging instruments. Financial assets with cash flows that are not solely payments of principal and interest are classified and measured at FVTPL, irrespective of the business model. Notwithstanding the criteria for debt instruments to be classified at amortised cost, as described above, debt instruments may be designated at FVTPL on initial recognition if doing so eliminates, or significantly reduces, an accounting mismatch. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "en", "entity": "scheme:213800RSLE74B1NP4X17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-209": { "value": "The Group classifies its financial liabilities, depending on the purpose for which the liabilities were incurred. Financial liabilities at amortised cost are initially measured at fair value, net of directly attributable costs incurred. Financial liabilities at amortised cost Financial liabilities at amortised cost including other payables and accruals and lease liabilities are subsequently measured at amortised cost, using the effective interest method. The related interest expenses are recognised in profit or loss. Gains or losses are recognised in profit or loss when the liabilities are derecognised as well as through the amortisation process. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800RSLE74B1NP4X17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-210": { "value": "(iv) Effective interest method The effective interest method is a method of calculating the amortised cost of a financial asset or financial liability and of allocating interest income or interest expenses over the relevant period. The effective interest rate is the rate that exactly discounts the estimated future cash receipts or payments through the expected life of the financial asset or liability, or where appropriate, a shorter period. ", "dimensions": { "concept": "worldseclimited:DescriptionOfAccountingPolicyForEffectiveInterestMethodExplanatory", "language": "en", "entity": "scheme:213800RSLE74B1NP4X17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-211": { "value": "(v) Derecognition The Group derecognises a financial asset when the contractual rights to the future cash flows in relation to the financial asset expire or when the financial asset has been transferred and the transfer meets the criteria for derecognition in accordance with IFRS 9 Financial Instruments. Financial liabilities are derecognised when the obligations specified in the relevant contract are discharged, cancelled or expire. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800RSLE74B1NP4X17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-205": { "value": "Impairment of other assets At the end of each reporting period, the Group reviews the carrying amounts of the following assets to determine whether there is any indication that those assets have suffered an impairment loss or an impairment loss previously recognised no longer exists or may have decreased: \u2022 property, plant and equipment; and \u2022 interest in a joint venture If the recoverable amount (i.e. the greater of fair value less costs to disposal and value in use) of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. An impairment loss is recognised as an expense immediately. Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised in profit or loss immediately. Value in use is based on the estimated future cash flows expected to be derived from the asset or cash generating unit, discounted to its present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset or the cash generating unit. ", "dimensions": { "concept": "worldseclimited:DescriptionOfAccountingPolicyForImpairmentOfOtherAssetsExplanatory", "language": "en", "entity": "scheme:213800RSLE74B1NP4X17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-206": { "value": "(i) has control or joint control over the Group; Related parties (ii) has significant influence over the Group; or (iii) is a member of key management personnel of the Group or the Company\u2019s parent. (a) A person or a close member of that person\u2019s family is related to the Group if that person: (b) An entity is related to the Group if any of the following conditions apply:
(i) The entity and the Group are members of the same group (which means that each
parent, subsidiary and fellow subsidiary is related to the others);
(ii) One entity is an associate or joint venture of the other entity (or an associate or
joint venture of a member of a group of which the other entity is a member);
(iii) Both entities are joint ventures of the same third party;
(iv) One entity is a joint venture of a third entity and the other entity is an associate of
the third entity;
(v) The entity is a post-employment benefit plan for the benefit of the employees of
the Group or an entity related to the Group;
(vi) The entity is controlled or jointly controlled by a person identified in (a);
(vii) A person identified in (a)(i) has significant influence over the entity or is a
member of key management personnel of the entity (or of a parent of the entity);
or
(viii) The entity, or any member of a group of which it is a part, provides key
management personnel services to the Group or to the Company\u2019s parent.
(i) that person\u2019s children and spouse or domestic partner; Close members of the family of a person are those family members who may be expected to influence, or be influenced by, that person in his dealings with the entity and include: (ii) children of that person\u2019s spouse or domestic partner; and (iii) dependents of that person or that person\u2019s spouse or domestic partner.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory", "language": "en", "entity": "scheme:213800RSLE74B1NP4X17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-221": { "value": "(i) Impairment of financial assets (including amount due from a joint venture) 4. CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY In the application of the Group\u2019s accounting policies, which are described in note 3 to the consolidated financial statements, management is required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to an accounting estimate are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. Key sources of estimation uncertainty The key sources of estimation uncertainty that have a significant risk of resulting in material adjustments to the carrying amounts of assets and liabilities within the next financial year are as follows: The loss allowances for financial assets are based on assumptions about risk of default and expected loss rates. The Group uses its judgement in making these assumptions and selecting the inputs to the impairment calculation, based on the Group\u2019s past history, existing market conditions as well as forward looking estimates at the end of each reporting period. (ii) Impairment of non-financial assets (including interest in a joint venture) The Group assesses whether there are any indications of impairment for all non-financial assets at each reporting date. Non-financial assets are tested for impairment when there are indications that the carrying amount may not be recoverable. (iii) Fair value measurement of investments classified as FVTPL categorised within level 3 of the Fair Value Hierarchy (as defined in note 5(c)) The fair value of investments that are not traded in an active market is determined using valuation techniques. The Group uses its judgement to select a variety of methods and make assumptions that are mainly based on market conditions existing at the end of each reporting period. Details of the key assumptions used and the impact of changes to these assumptions are disclosed in note 5(c) to the consolidated financial statements.", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:213800RSLE74B1NP4X17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-222": { "value": "5. FINANCIAL INSTRUMENTS (a) Categories of financial instruments
2025
2024
US$\u2019000
US$\u2019000
Financial assets
Financial assets at FVTPL
4,427
4,450
Financial assets at amortised cost
1,357
1,097
5,784
5,547
Financial liabilities
Financial liabilities at amortised cost
260
212
(b) Financial risk management objectives Management monitors and manages the financial risks relating to the operations of the Group through internal risk reports which analyse exposures by degree and magnitude of risks. These risks include market risks (including foreign currency risk, interest rate risk and price risk), credit risk and liquidity risk. The policies on how the Group mitigates these risks are set out below. The Group does not enter into or trade derivative financial instruments for speculative purposes. Market risks The Group\u2019s activities expose it primarily to the financial risks of changes in foreign currency exchange rates, interest rates and market price of the investments. There has been no change to the Group\u2019s exposure to market risks or the manner in which these risks are managed and measured. ( i) Foreign currency risk Certain financial assets and financial liabilities of the Group are denominated in foreign currencies other than the functional currency of the relevant group entities, which exposes the Group to foreign currency risk. The Group currently does not have a foreign currency hedging policy. However, management monitors foreign exchange exposure and will consider hedging significant foreign currency exposure should the need arise. Under the Linked Exchange Rate System in Hong Kong, HK$ is currently pegged to the USD within a narrow range, the directors therefore consider that there is no significant foreign exchange risk with respect to the USD. Foreign currency risk arises primarily from volatility in the British Pound Sterling (\u201cGBP\u201d). The carrying amounts of the Group\u2019s foreign currency denominated monetary assets and monetary liabilities at the end of reporting period were as follows:
Liabilities
Assets
2025
2024
2025
2024
US$\u2019000
US$\u2019000
US$\u2019000
US$\u2019000
GBP
93
86
1
1
The following table details the Group\u2019s sensitivity to a 10% (2024: 10%) increase and decrease in USD against the relevant foreign currency. 10% is the sensitivity rate used when reporting foreign currency risk internally to key management personnel and represents management\u2019s assessment of the reasonably possible change in the relevant foreign exchange rate. The sensitivity analysis includes only outstanding foreign currency denominated monetary items and adjusts its translation as at year end for a 10% (2024: 10%) change in the relevant foreign currency rate. A positive number below indicates an increase in profit or a decrease in loss for the year and a decrease in accumulated losses had USD strengthened 10% (2024: 10%) against the relevant foreign currency. For a 10% (2024: 10%) weakening of USD against the relevant foreign currency, there would have been an equal and opposite impact on profit or loss for the year and on accumulated losses.
2025
2024
US$\u2019000
US$\u2019000
Change in post-tax profit or loss for the year
GBP/USD appreciated by 10% (USD depreciated)
(9)
(9)
GBP/USD depreciated by 10% (USD appreciated)
9
9
(ii) Interest rate risk
The Group\u2019s exposure to changes in interest rates is mainly attributable to its bank
deposits at variable interest rates. Bank deposits at variable rates expose the Group
to cash flow interest rate risk.
The directors consider that the exposure to cash flow interest rate risk was
insignificant. Hence, no sensitivity analysis on the exposure to the Group\u2019s cash
flow interest rate risk is presented.
(iii) Price risk
Price risk is the risk that the value of a financial instrument will fluctuate as a result
of changes in market prices (other than those arising from foreign currency risk),
whether caused by factors specific to an individual investment or its issuer, or
factors affecting all instruments.
All of the Group\u2019s unlisted investments are held for long term strategic purposes.
Their performance is assessed at least annually against performance of any similar
listed entities, based on the limited information available to the Group, together with
an assessment of their relevance to the Group\u2019s long term strategic plans.
Sensitivity analysis
The sensitivity analysis on price risk includes the Group\u2019s financial instruments, the
fair value or future cash flows of which will fluctuate because of changes in their
corresponding equity prices. If the prices of the Group\u2019s equity instruments had
been 5% (2024: 5%) higher/lower, profit for the year would have increased/
decreased by approximately US$19,000 (2024: loss for the year would have
decreased/increased by approximately US$21,000).
Credit risk The Group\u2019s maximum exposure to credit risk which could cause a financial loss to the Group due to the failures to discharge an obligation by the counterparties arises from the carrying amounts of the respective recognised financial assets as stated in the consolidated statement of financial position. The credit risk on liquid funds is limited because the major counterparties are banks with high credit ratings assigned by international credit-rating agencies. As at 31 December 2025, approximately 100% (2024: 100%) of the bank balances were deposited with a bank with a high credit rating. Other than concentration of credit risk on liquid funds deposited with that bank, the Group did not have any other significant concentration of credit risk. For other receivables, deposits and amount due from a joint venture, management makes periodic individual assessment on the recoverability based on historical settlement records, past experience and also available reasonable and supportive forward-looking information. Management believes that there was no material credit risk inherent in the Group\u2019s outstanding balances of other receivables, deposits and amount due from a joint venture. None of these receivables have been subject to a significant increase in credit risk since initial recognition and the expected credit loss was insignificant based on the risk of default of those counterparties under 12-month ECLs approach as at 31 December 2025 and 31 December 2024. Thus, no loss allowance was recognised as at 31 December 2025 and 31 December 2024. Liquidity risk Ultimate responsibility for liquidity risk management rests with the Board of Directors, which has established an appropriate liquidity risk management framework to meet the Group\u2019s short, medium and long-term funding and liquidity management requirements. The Group manages liquidity risk by maintaining adequate reserves, by regularly monitoring forecast and actual cash flows and by matching the maturity profiles of financial assets and liabilities. The following table details the Group\u2019s remaining contractual maturity for its non- derivative financial liabilities with agreed repayment periods. The table has been drawn up based on the undiscounted cash flows of financial liabilities based on the earliest date on which the Group can be required to pay.
Total
More than 1
contractual
Within 1 year
year but less
undiscounted
Carrying
or on demand
than 5 years
cash flows
amount
US$\u2019000
US$\u2019000
US$\u2019000
US$\u2019000
As at 31 December 2025
Other payables and accruals
162
-
162
162
Lease liabilities
68
34
102
98
230
34
264
260
Total
More than 1
contractual
Within 1 year
year but less
undiscounted
Carrying
or on demand
than 5 years
cash flows
amount
US$\u2019000
US$\u2019000
US$\u2019000
US$\u2019000
As at 31 December 2024
Other payables and accruals
157
-
157
157
Lease liabilities
56
-
56
55
213
(c) Fair value of financial instruments
-
213
212
The fair value measurement of the Group\u2019s financial and non-financial assets and
liabilities utilises market observable inputs and data as far as possible. Inputs used in
Level 1:
determining fair value measurements are categorised into different levels based on how
observable the inputs used in the valuation technique utilised are (the \u201cFair Value
Quoted prices (unadjusted) in active markets for identical assets or liabilities;
Hierarchy\u201d):
Level 2:
Inputs other than quoted prices included within level 1 that are observable for
the assets or liabilities, either directly (i.e. as prices) or indirectly (i.e. derived
from prices); and
Level 3: Inputs for the assets or liabilities that are not based on observable market data
(unobservable inputs).
(i) Financial instruments not measured at fair value Financial instruments not measured at fair value include cash and cash equivalents, other receivables, deposits, amount due from a joint venture and other payables and accruals. Due to their short-term nature, the carrying value of cash and cash equivalents, other receivables, deposits, amount due from a joint venture and other payables and accruals approximated fair value. (ii) Financial instruments measured at fair value Financial assets at FVTPL included in the consolidated financial statements require measurement at, and disclosure of, fair value. The fair value of financial instruments with standard terms and conditions and traded on active liquid markets is determined with reference to quoted market prices. The valuation techniques and significant unobservable inputs used in determining the fair value measurement of level 3 financial instruments as well as the relationship between key observable inputs and fair value are set out in note (iii) below. (iii) Information about level 3 fair value measurement The fair value of the Group\u2019s level 3 investments in the ICBC Specialised Ship Leasing Investment Fund and VS SPC Limited were estimated with reference to their net asset value which was a significant unobservable input. The Group has determined that the reported net asset value represents fair value at the end of the report period. The fair value of the Group\u2019s level 3 investments in the Homaer Asset Management Master Fund SPC and the Hermitage Galaxy Fund SPC were estimated using market approach with the significant inputs being the recent market transaction prices of the underlying investment of the respective funds. The Group has determined that the recent market transaction prices represent fair value at the end of the reporting period. There were no changes in these valuation techniques during the year ended 31 December 2025. The following table provides an analysis of the Group\u2019s financial instruments carried at fair value by level of Fair Value Hierarchy:
2025
Level 1
Level 2
Level 3
Total
US$\u2019000
US$\u2019000
US$\u2019000
US$\u2019000
Listed investments
380
-
-
380
Unlisted investments
-
-
4,047
4,047
380
-
4,047
4,427
2024
Level 1
Level 2
Level 3
Total
US$\u2019000
US$\u2019000
US$\u2019000
US$\u2019000
Listed investments
427
-
-
427
Unlisted investments
-
-
4,023
4,023
427
-
4,023
4,450
Reconciliation for level 3 financial assets at FVTPL carried at fair value based on significant unobservable inputs are as follows:
2025
2024
US$\u2019000
US$\u2019000
At 1 January
4,023
3,734
Disposal
-
-
Fair value adjustment
24
289
At 31 December
4,047
4,023
Fair value adjustment of financial assets at FVTPL was recognised in the line item \u2018other income, gains and losses, net\u2019 on the face of the consolidated statement of profit or loss and other comprehensive income. ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800RSLE74B1NP4X17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-246": { "value": "
(b) Financial risk management objectives
Management monitors and manages the financial risks relating to the operations of the
Group through internal risk reports which analyse exposures by degree and magnitude of
risks. These risks include market risks (including foreign currency risk, interest rate risk
and price risk), credit risk and liquidity risk. The policies on how the Group mitigates
these risks are set out below. The Group does not enter into or trade derivative financial
instruments for speculative purposes.
Market risks
The Group\u2019s activities expose it primarily to the financial risks of changes in foreign
currency exchange rates, interest rates and market price of the investments.
There has been no change to the Group\u2019s exposure to market risks or the manner in which
these risks are managed and measured.
i) Foreign currency risk Certain financial assets and financial liabilities of the Group are denominated in foreign currencies other than the functional currency of the relevant group entities, which exposes the Group to foreign currency risk. The Group currently does not have a foreign currency hedging policy. However, management monitors foreign exchange exposure and will consider hedging significant foreign currency exposure should the need arise. Under the Linked Exchange Rate System in Hong Kong, HK$ is currently pegged to the USD within a narrow range, the directors therefore consider that there is no significant foreign exchange risk with respect to the USD. Foreign currency risk arises primarily from volatility in the British Pound Sterling (\u201cGBP\u201d). The carrying amounts of the Group\u2019s foreign currency denominated monetary assets and monetary liabilities at the end of reporting period were as follows:
Liabilities
Assets
2025
2024
2025
2024
US$\u2019000
US$\u2019000
US$\u2019000
US$\u2019000
GBP
93
86
1
1
The following table details the Group\u2019s sensitivity to a 10% (2024: 10%) increase and decrease in USD against the relevant foreign currency. 10% is the sensitivity rate used when reporting foreign currency risk internally to key management personnel and represents management\u2019s assessment of the reasonably possible change in the relevant foreign exchange rate. The sensitivity analysis includes only outstanding foreign currency denominated monetary items and adjusts its translation as at year end for a 10% (2024: 10%) change in the relevant foreign currency rate. A positive number below indicates an increase in profit or a decrease in loss for the year and a decrease in accumulated losses had USD strengthened 10% (2024: 10%) against the relevant foreign currency. For a 10% (2024: 10%) weakening of USD against the relevant foreign currency, there would have been an equal and opposite impact on profit or loss for the year and on accumulated losses.
2025
2024
US$\u2019000
US$\u2019000
Change in post-tax profit or loss for the year
GBP/USD appreciated by 10% (USD depreciated)
(9)
(9)
GBP/USD depreciated by 10% (USD appreciated)
9
9
(ii) Interest rate risk The Group\u2019s exposure to changes in interest rates is mainly attributable to its bank deposits at variable interest rates. Bank deposits at variable rates expose the Group to cash flow interest rate risk. The directors consider that the exposure to cash flow interest rate risk was insignificant. Hence, no sensitivity analysis on the exposure to the Group\u2019s cash flow interest rate risk is presented. (iii) Price risk Price risk is the risk that the value of a financial instrument will fluctuate as a result of changes in market prices (other than those arising from foreign currency risk), whether caused by factors specific to an individual investment or its issuer, or factors affecting all instruments. All of the Group\u2019s unlisted investments are held for long term strategic purposes. Their performance is assessed at least annually against performance of any similar listed entities, based on the limited information available to the Group, together with an assessment of their relevance to the Group\u2019s long term strategic plans. Sensitivity analysis The sensitivity analysis on price risk includes the Group\u2019s financial instruments, the fair value or future cash flows of which will fluctuate because of changes in their corresponding equity prices. If the prices of the Group\u2019s equity instruments had been 5% (2024: 5%) higher/lower, profit for the year would have increased/ decreased by approximately US$19,000 (2024: loss for the year would have decreased/increased by approximately US$21,000). Credit risk The Group\u2019s maximum exposure to credit risk which could cause a financial loss to the Group due to the failures to discharge an obligation by the counterparties arises from the carrying amounts of the respective recognised financial assets as stated in the consolidated statement of financial position. The credit risk on liquid funds is limited because the major counterparties are banks with high credit ratings assigned by international credit-rating agencies. As at 31 December 2025, approximately 100% (2024: 100%) of the bank balances were deposited with a bank with a high credit rating. Other than concentration of credit risk on liquid funds deposited with that bank, the Group did not have any other significant concentration of credit risk. For other receivables, deposits and amount due from a joint venture, management makes periodic individual assessment on the recoverability based on historical settlement records, past experience and also available reasonable and supportive forward-looking information. Management believes that there was no material credit risk inherent in the Group\u2019s outstanding balances of other receivables, deposits and amount due from a joint venture. None of these receivables have been subject to a significant increase in credit risk since initial recognition and the expected credit loss was insignificant based on the risk of default of those counterparties under 12-month ECLs approach as at 31 December 2025 and 31 December 2024. Thus, no loss allowance was recognised as at 31 December 2025 and 31 December 2024. Liquidity risk Ultimate responsibility for liquidity risk management rests with the Board of Directors, which has established an appropriate liquidity risk management framework to meet the Group\u2019s short, medium and long-term funding and liquidity management requirements. The Group manages liquidity risk by maintaining adequate reserves, by regularly monitoring forecast and actual cash flows and by matching the maturity profiles of financial assets and liabilities. The following table details the Group\u2019s remaining contractual maturity for its non- derivative financial liabilities with agreed repayment periods. The table has been drawn up based on the undiscounted cash flows of financial liabilities based on the earliest date on which the Group can be required to pay. Total More than 1 contractual Within 1 year year but less undiscounted Carrying or on demand than 5 years cash flows amount US$\u2019000 US$\u2019000 US$\u2019000 US$\u2019000 As at 31 December 2025 Other payables and accruals 162 - 162 162 Lease liabilities 68 34 102 98 230 34 264 260 Total More than 1 contractual Within 1 year year but less undiscounted Carrying or on demand than 5 years cash flows amount US$\u2019000 US$\u2019000 US$\u2019000 US$\u2019000 As at 31 December 2024 Other payables and accruals 157 - 157 157 Lease liabilities 56 - 56 55 213 - 213 212 ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:213800RSLE74B1NP4X17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-250": { "value": "Market risks The Group\u2019s activities expose it primarily to the financial risks of changes in foreign currency exchange rates, interest rates and market price of the investments. There has been no change to the Group\u2019s exposure to market risks or the manner in which these risks are managed and measured. ( i) Foreign currency risk Certain financial assets and financial liabilities of the Group are denominated in foreign currencies other than the functional currency of the relevant group entities, which exposes the Group to foreign currency risk. The Group currently does not have a foreign currency hedging policy. However, management monitors foreign exchange exposure and will consider hedging significant foreign currency exposure should the need arise. Under the Linked Exchange Rate System in Hong Kong, HK$ is currently pegged to the USD within a narrow range, the directors therefore consider that there is no significant foreign exchange risk with respect to the USD. Foreign currency risk arises primarily from volatility in the British Pound Sterling (\u201cGBP\u201d). The carrying amounts of the Group\u2019s foreign currency denominated monetary assets and monetary liabilities at the end of reporting period were as follows:
Liabilities
Assets
2025
2024
2025
2024
US$\u2019000
US$\u2019000
US$\u2019000
US$\u2019000
GBP
93
86
1
1
The following table details the Group\u2019s sensitivity to a 10% (2024: 10%) increase and decrease in USD against the relevant foreign currency. 10% is the sensitivity rate used when reporting foreign currency risk internally to key management personnel and represents management\u2019s assessment of the reasonably possible change in the relevant foreign exchange rate. The sensitivity analysis includes only outstanding foreign currency denominated monetary items and adjusts its translation as at year end for a 10% (2024: 10%) change in the relevant foreign currency rate. A positive number below indicates an increase in profit or a decrease in loss for the year and a decrease in accumulated losses had USD strengthened 10% (2024: 10%) against the relevant foreign currency. For a 10% (2024: 10%) weakening of USD against the relevant foreign currency, there would have been an equal and opposite impact on profit or loss for the year and on accumulated losses.
2025
2024
US$\u2019000
US$\u2019000
Change in post-tax profit or loss for the year
GBP/USD appreciated by 10% (USD depreciated)
(9)
(9)
GBP/USD depreciated by 10% (USD appreciated)
9
9
(ii) Interest rate risk The Group\u2019s exposure to changes in interest rates is mainly attributable to its bank deposits at variable interest rates. Bank deposits at variable rates expose the Group to cash flow interest rate risk. The directors consider that the exposure to cash flow interest rate risk was insignificant. Hence, no sensitivity analysis on the exposure to the Group\u2019s cash flow interest rate risk is presented. (iii) Price risk Price risk is the risk that the value of a financial instrument will fluctuate as a result of changes in market prices (other than those arising from foreign currency risk), whether caused by factors specific to an individual investment or its issuer, or factors affecting all instruments. All of the Group\u2019s unlisted investments are held for long term strategic purposes. Their performance is assessed at least annually against performance of any similar listed entities, based on the limited information available to the Group, together with an assessment of their relevance to the Group\u2019s long term strategic plans. Sensitivity analysis The sensitivity analysis on price risk includes the Group\u2019s financial instruments, the fair value or future cash flows of which will fluctuate because of changes in their corresponding equity prices. If the prices of the Group\u2019s equity instruments had been 5% (2024: 5%) higher/lower, profit for the year would have increased/ decreased by approximately US$19,000 (2024: loss for the year would have decreased/increased by approximately US$21,000). ", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:213800RSLE74B1NP4X17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-251": { "value": "Credit risk The Group\u2019s maximum exposure to credit risk which could cause a financial loss to the Group due to the failures to discharge an obligation by the counterparties arises from the carrying amounts of the respective recognised financial assets as stated in the consolidated statement of financial position. The credit risk on liquid funds is limited because the major counterparties are banks with high credit ratings assigned by international credit-rating agencies. As at 31 December 2025, approximately 100% (2024: 100%) of the bank balances were deposited with a bank with a high credit rating. Other than concentration of credit risk on liquid funds deposited with that bank, the Group did not have any other significant concentration of credit risk. For other receivables, deposits and amount due from a joint venture, management makes periodic individual assessment on the recoverability based on historical settlement records, past experience and also available reasonable and supportive forward-looking information. Management believes that there was no material credit risk inherent in the Group\u2019s outstanding balances of other receivables, deposits and amount due from a joint venture. None of these receivables have been subject to a significant increase in credit risk since initial recognition and the expected credit loss was insignificant based on the risk of default of those counterparties under 12-month ECLs approach as at 31 December 2025 and 31 December 2024. Thus, no loss allowance was recognised as at 31 December 2025 and 31 December 2024. ", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:213800RSLE74B1NP4X17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-252": { "value": "Liquidity risk Ultimate responsibility for liquidity risk management rests with the Board of Directors, which has established an appropriate liquidity risk management framework to meet the Group\u2019s short, medium and long-term funding and liquidity management requirements. The Group manages liquidity risk by maintaining adequate reserves, by regularly monitoring forecast and actual cash flows and by matching the maturity profiles of financial assets and liabilities. The following table details the Group\u2019s remaining contractual maturity for its non- derivative financial liabilities with agreed repayment periods. The table has been drawn up based on the undiscounted cash flows of financial liabilities based on the earliest date on which the Group can be required to pay. Total More than 1 contractual Within 1 year year but less undiscounted Carrying or on demand than 5 years cash flows amount US$\u2019000 US$\u2019000 US$\u2019000 US$\u2019000 As at 31 December 2025 Other payables and accruals 162 - 162 162 Lease liabilities 68 34 102 98 230 34 264 260 Total More than 1 contractual Within 1 year year but less undiscounted Carrying or on demand than 5 years cash flows amount US$\u2019000 US$\u2019000 US$\u2019000 US$\u2019000 As at 31 December 2024 Other payables and accruals 157 - 157 157 Lease liabilities 56 - 56 55 213 - 213 212 ", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:213800RSLE74B1NP4X17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-247": { "value": "(c) Fair value of financial instruments The fair value measurement of the Group\u2019s financial and non-financial assets and liabilities utilises market observable inputs and data as far as possible. Inputs used in
Level 1:
determining fair value measurements are categorised into different levels based on how
observable the inputs used in the valuation technique utilised are (the \u201cFair Value
Quoted prices (unadjusted) in active markets for identical assets or liabilities;
Hierarchy\u201d):
Level 2:
Inputs other than quoted prices included within level 1 that are observable for
the assets or liabilities, either directly (i.e. as prices) or indirectly (i.e. derived
from prices); and
Level 3: Inputs for the assets or liabilities that are not based on observable market data
(unobservable inputs).
(i) Financial instruments not measured at fair value Financial instruments not measured at fair value include cash and cash equivalents, other receivables, deposits, amount due from a joint venture and other payables and accruals. Due to their short-term nature, the carrying value of cash and cash equivalents, other receivables, deposits, amount due from a joint venture and other payables and accruals approximated fair value. (ii) Financial instruments measured at fair value Financial assets at FVTPL included in the consolidated financial statements require measurement at, and disclosure of, fair value. The fair value of financial instruments with standard terms and conditions and traded on active liquid markets is determined with reference to quoted market prices. The valuation techniques and significant unobservable inputs used in determining the fair value measurement of level 3 financial instruments as well as the relationship between key observable inputs and fair value are set out in note (iii) below. (iii) Information about level 3 fair value measurement The fair value of the Group\u2019s level 3 investments in the ICBC Specialised Ship Leasing Investment Fund and VS SPC Limited were estimated with reference to their net asset value which was a significant unobservable input. The Group has determined that the reported net asset value represents fair value at the end of the report period. The fair value of the Group\u2019s level 3 investments in the Homaer Asset Management Master Fund SPC and the Hermitage Galaxy Fund SPC were estimated using market approach with the significant inputs being the recent market transaction prices of the underlying investment of the respective funds. The Group has determined that the recent market transaction prices represent fair value at the end of the reporting period. There were no changes in these valuation techniques during the year ended 31 December 2025. The following table provides an analysis of the Group\u2019s financial instruments carried at fair value by level of Fair Value Hierarchy:
2025
Level 1
Level 2
Level 3
Total
US$\u2019000
US$\u2019000
US$\u2019000
US$\u2019000
Listed investments
380
-
-
380
Unlisted investments
-
-
4,047
4,047
380
-
4,047
4,427
2024
Level 1
Level 2
Level 3
Total
US$\u2019000
US$\u2019000
US$\u2019000
US$\u2019000
Listed investments
427
-
-
427
Unlisted investments
-
-
4,023
4,023
427
-
4,023
4,450
Reconciliation for level 3 financial assets at FVTPL carried at fair value based on significant unobservable inputs are as follows:
2025
2024
US$\u2019000
US$\u2019000
At 1 January
4,023
3,734
Disposal
-
-
Fair value adjustment
24
289
At 31 December
4,047
4,023
Fair value adjustment of financial assets at FVTPL was recognised in the line item \u2018other income, gains and losses, net\u2019 on the face of the consolidated statement of profit or loss and other comprehensive income. ", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800RSLE74B1NP4X17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-223": { "value": "6. CAPITAL RISK MANAGEMENT The Group\u2019s objective of managing capital is to safeguard its ability to continue as a going concern in order to provide returns for shareholders and benefits for other stakeholders and to maintain an optimal capital structure to reduce cost of capital. In order to maintain or adjust the capital structure, the Group may return capital to shareholders, issue new shares or sell assets to reduce debts. The capital structure of the Group consists only of equity attributable to owners of the Company, comprising share capital and reserves. Net debt has been calculated as total liabilities less cash and cash equivalents. The gearing ratio at the end of the reporting period was as follows:
Year ended 31 December
2025
2024
US$\u2019000
US$\u2019000
Debt
260
212
Cash and cash equivalents
(923)
(701)
(663)
(489)
Equity attributable to owners of the Company
5,658
5,434
Net debt to equity
0%
0%
", "dimensions": { "concept": "worldseclimited:DisclosureOfCapitalRiskManagementExplanatory", "language": "en", "entity": "scheme:213800RSLE74B1NP4X17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-224": { "value": "
7. REVENUE
The Group had no revenue from contracts with customers as defined under IFRS 15 Revenue from
Contracts with Customers. An analysis of the Group\u2019s revenue from other sources is as follows:
Year ended 31 December
2025
2024
US$\u2019000
US$\u2019000
Dividend income from financial assets at FVTPL
724
118
", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:213800RSLE74B1NP4X17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-225": { "value": "
8. SEGMENT INFORMATION
An operating segment is a component of the Group that is engaged in business activities from
which the Group may earn revenue and incur expenses, and is identified on the basis of the internal
management reporting information that is provided to and regularly reviewed by the Group\u2019s chief
operating decision makers in order to allocate resources and assess performance of the segment. For
the years ended 31 December 2025 and 2024, the executive directors, who were the chief operating
decision makers for the purpose of resource allocation and assessment of performance, have
determined that the Group had only one single business component/reportable segment as the
Group was only engaged in investment holding. The executive directors allocated resources and
assessed performance on an aggregated basis. Accordingly, no segment information is presented.
The major operations and the revenue of the Group arise from Hong Kong. The Board of Directors considers that most of the non-current assets (other than the financial instruments) of the Group are located in Hong Kong. ", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:213800RSLE74B1NP4X17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-248": { "value": "9. OTHER INCOME, GAINS AND LOSSES, NET
Year ended 31 December
2025
2024
US$\u2019000
US$\u2019000
Bank interest income
6
28
Net realised and unrealised gains on financial assets at
FVTPL
84
391
Foreign exchange (loss)/gain, net
(2)
11
88
430
", "dimensions": { "concept": "worldseclimited:DisclosureOfOtherincomeAndGainsAndLossesExplanatory", "language": "en", "entity": "scheme:213800RSLE74B1NP4X17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-226": { "value": "9. OTHER INCOME, GAINS AND LOSSES, NET
Year ended 31 December
2025
2024
US$\u2019000
US$\u2019000
Bank interest income
6
28
Net realised and unrealised gains on financial assets at
FVTPL
84
391
Foreign exchange (loss)/gain, net
(2)
11
88
430
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory", "language": "en", "entity": "scheme:213800RSLE74B1NP4X17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-227": { "value": "
10. STAFF COSTS
The aggregate staff costs (including directors\u2019 remuneration) of the Group were as follows:
Year ended 31 December
2025
2024
US$\u2019000
US$\u2019000
Wages and salaries
278
272
Contributions to pension and provident fund
7
7
285
279
Compensation of key management personnel (included in the above amounts) was as follows:
Year ended 31 December
2025
2024
US$\u2019000
US$\u2019000
Directors\u2019 fees
81
75
", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:213800RSLE74B1NP4X17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-228": { "value": "
11. FINANCE COSTS
Year ended 31 December
2025
2024
US$\u2019000
US$\u2019000
Interest on lease liabilities
2
5
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "en", "entity": "scheme:213800RSLE74B1NP4X17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-249": { "value": "12. PROFIT/(LOSS) BEFORE INCOME TAX EXPENSE Profit/(Loss) before income tax expense has been arrived at after charging:
Year ended 31 December
2025
2024
US$\u2019000
US$\u2019000
Auditor\u2019s remuneration
54
55
Depreciation of right-of-use assets
61
65
", "dimensions": { "concept": "worldseclimited:DisclosureOfProfitAndLossBeforeIncomeTaxExpensesExplanatory", "language": "en", "entity": "scheme:213800RSLE74B1NP4X17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-229": { "value": "12. PROFIT/(LOSS) BEFORE INCOME TAX EXPENSE Profit/(Loss) before income tax expense has been arrived at after charging:
Year ended 31 December
2025
2024
US$\u2019000
US$\u2019000
Auditor\u2019s remuneration
54
55
Depreciation of right-of-use assets
61
65
", "dimensions": { "concept": "worldseclimited:DisclosureOfProfitLossBeforeTaxExplanatory", "language": "en", "entity": "scheme:213800RSLE74B1NP4X17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-230": { "value": "
13. INCOME TAX EXPENSE
No provision for income tax has been made as the Group did not generate any assessable profits
that were subject to United Kingdom Corporation Tax, Hong Kong Profits Tax or taxes in other
jurisdictions.
The tax charge for 2025 and 2024 can be reconciled to the profit/(loss) before income tax
expense per the consolidated statement of profit or loss and other comprehensive income as
follows:
Year ended 31 December
2025
2024
US$\u2019000
US$\u2019000
Profit/(Loss) before income tax expense
215
(55)
Tax charge/(credit) calculated at Hong Kong Profits
Tax rate of 16.5% (2024: 16.5%)
35
(9)
Tax effect of non-deductible expenses
47
47
Tax effect of non-taxable income
(133)
(90)
Tax effect of estimated tax losses not recognised
51
52
Tax charge for the year
-
-
As at 31 December 2025, the Group had estimated tax losses arising in Hong Kong of
approximately US$2,485,000 (2024: US$2,181,000) that can be carried forward indefinitely
under Hong Kong tax law. No deferred tax asset has been recognised in respect of the unused
tax losses due to the unpredictability of future profit streams. No deferred tax asset has been
recognised in relation to the other deductible temporary differences of approximately
US$36,000 (2024: US$38,000) as it is not probable that taxable profits will be available against
which the deductible temporary differences can be utilised. The deductible temporary
differences can be carried forward indefinitely.
", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800RSLE74B1NP4X17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-231": { "value": "14. EARNINGS/(LOSS) PER SHARE The earnings/(loss) and weighted average number of ordinary shares used in the calculation of basic and diluted earnings/(loss) per share were as follows.
Year ended 31 December
2025
2024
Profit/(Loss) for the year attributable to owners of
the Company (US$\u2019000)
215
(55)
Number of shares
Weighted average number of ordinary shares for the
purposes of basic and diluted earnings/(loss) per
share
85,101,870
85,101,870
Earnings/(loss) \u2013 basic and diluted
US0.25 cent
US(0.06) cent
Diluted earnings/(loss) per share was the same as basic earnings/(loss) per share for the years ended 31 December 2025 and 2024 as there were no potential dilutive ordinary shares outstanding at the end of both years. ", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:213800RSLE74B1NP4X17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-232": { "value": "15. DIVIDENDS No dividend was paid or proposed during the year ended 31 December 2025, nor has any dividend been proposed since the end of the reporting period (2024: nil). ", "dimensions": { "concept": "ifrs-full:DisclosureOfDividendsExplanatory", "language": "en", "entity": "scheme:213800RSLE74B1NP4X17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-233": { "value": "16. PROPERTY, PLANT AND EQUIPMENT
Leasehold
improvements
US$\u2019000
Cost
At 1 January 2024, 1 January 2025 and 31 December 2025
69
Accumulated depreciation
At 1 January 2024, 1 January 2025 and 31 December 2025
69
Carrying amount
At 31 December 2024
-
At 31 December 2025
-
", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:213800RSLE74B1NP4X17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-234": { "value": "17. INTEREST IN A JOINT VENTURE
2025
2024
US$\u2019000
US$\u2019000
Unlisted investment, at cost
257
257
Accumulated share of post-acquisition losses of the joint venture
(168)
(165)
Accumulated share of post-acquisition other comprehensive
income of the joint venture
(40)
(49)
Share of net assets of the joint venture
49
43
Amount due from the joint venture
257
257
The amount due from the joint venture was unsecured, interest-free and repayable on demand. On 12 December 2014, the Group entered into a subscription agreement with an independent third party and Oasis Education Group Limited (\u201cOasis Education\u201d) pursuant to which the Group made an investment by way of capital contribution and shareholder\u2019s loan, for a 50% interest in Oasis Education. The contractual arrangement provides the Group with only the rights to the net assets of the joint arrangement, with the rights to the assets and obligations for the liabilities of the joint arrangement resting primarily with Oasis Education. Under IFRS 11 Joint Arrangements, this joint arrangement was classified as a joint venture and has been included in the consolidated financial statements using the equity method. Details of the joint venture were as follows:
Country of
Proportion of
Paid-up
incorporation
ownership
registered
Principal
Name
and operation
interest
Capital
activities
Direct
Indirect
Oasis Education Group Limited
Hong Kong
50%
-
HK$4,000,000
Investment
\u5967\u5049\u8a69\u6559\u80b2\u96c6\u5718\u6709\u9650\u516c\u53f8
holding
\u5967\u5049\u8a69\u6559\u80b2\u54a8\u8a62(\u6df1\u5733)\u6709\u9650\u516c\u53f8
The People\u2019s
-
50%
HK$5,000,000
Provision of
Republic
education
of China
consulting and
(the \u201cPRC\u201d)
support
services to
kindergartens
in the PRC
The aggregate amounts related to the joint venture that have been included in the consolidated financial statements of the Group as extracted from the financial statements of the joint venture, adjusted to reflect adjustments made by the Group when applying the equity method of accounting, are set out below:
2025
2024
Results of the joint venture for the year
US$\u2019000
US$\u2019000
Revenue
-
-
Other income
-
-
Expenses
(7)
(17)
Loss for the year
(7)
(17)
Other comprehensive income for the year
19
(19)
Total comprehensive income for the year
12
(36)
Share of losses of the joint venture for the year
(3)
(9)
Share of other comprehensive income of the
joint venture for the year
9
(9)
Accumulated share of results of the joint venture
(168)
(165)
Assets and liabilities of the joint venture at 31 December
2025
2024
US$\u2019000
US$\u2019000
Non-current assets
-
-
Current assets
697
679
Non-current liabilities
-
-
Current liabilities
(600)
(594)
Net assets
97
85
Included in the above amounts were:
Cash and cash equivalents
166
167
Depreciation and amortisation
-
-
Interest income
-
-
Interest expenses
-
-
Current financial liabilities (excluding trade and other payables)
600
594
Percentage of equity interest attributable to the Group
50%
50%
Share of net assets of the joint venture
49
43
", "dimensions": { "concept": "ifrs-full:DisclosureOfJointVenturesExplanatory", "language": "en", "entity": "scheme:213800RSLE74B1NP4X17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-235": { "value": "18. FINANCIAL ASSETS AT FAIR VALUE THROUGH PROFIT OR LOSS
2025
2024
US$\u2019000
US$\u2019000
Financial assets at FVTPL
Listed investments, at fair value
380
427
Unlisted investments, at fair value
4,047
4,023
4,427
4,450
Less: Current portion
(1,130)
(355)
Non-current portion
3,297
4,095
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory", "language": "en", "entity": "scheme:213800RSLE74B1NP4X17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-236": { "value": "19. RIGHT-OF-USE ASSETS AND LEASE LIABILITIES The Group leased an office premise with a lease term of 2 years at a fixed rate. The weighted average lessee\u2019s incremental borrowing rate applied to lease liabilities recognised in the consolidated statement of financial position was 5%. The carrying amounts of the Group\u2019s right- of-use assets and lease liabilities were as follows:
Office premises
Right-of-use
Lease
assets
liabilities
US$\u2019000
US$\u2019000
As at 1 January 2024
113
125
Lease payments
-
(75)
Depreciation charge
(65)
-
Interest expenses
-
5
As at 31 December 2024 and 1 January 2025
48
55
Lease modification
97
97
Lease payments
-
(56)
Depreciation charge
(61)
-
Interest expenses
-
2
As at 31 December 2025
84
98
) Future lease payments are due as follows: As at 31 December 2025
Minimum lease
Present
payments
Interest
value
US$\u2019000
US$\u2019000
US$\u2019000
Not later than one year
68
(3)
65
Later than one year and not later than five
years
34
(1)
33
102
(4)
98
Minimum lease
Present
As at 31 December 2024
payments
Interest
value
US$\u2019000
US$\u2019000
US$\u2019000
Not later than one year
56
(1)
55
", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:213800RSLE74B1NP4X17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-239": { "value": "20. SUBSIDIARIES Details of the subsidiaries of the Company were as follows:
Proportion of
Proportion of
Country of
ownership
voting power
Principal
Name
incorporation
interest
held
activities
2025
2024
2025
2024
Worldsec Financial Services
The British
100%
100%
100%
100%
Investment
Limited
Virgin
holding
Islands
Worldsec Corporate Finance
The British
100%*
100%*
100%*
100%*
Inactive
Limited
Virgin
Islands
Worldsec Investment (Hong
Hong Kong
100%*
100%*
100%*
100%*
Investment
Kong) Limited
holding
Worldsec Investment (China)
The British
100%*
100%*
100%*
100%*
Investment
Limited
Virgin
holding
Islands
* Indirectly held subsidiaries ", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "en", "entity": "scheme:213800RSLE74B1NP4X17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-237": { "value": "21. CASH AND CASH EQUIVALENTS
2025
2024
US$\u2019000
US$\u2019000
Bank balances
430
296
Cash balances
1
1
Time deposits with original maturity within three months
492
404
923
701
Bank balances bore interest at the then prevailing market rates ranging from 0.001% to 0.01% (2024: 0.001% to 0.01%) per annum and had original maturities of three months or less. Time deposits bore interest ranging from 3.0% to 3.6% (2024: 3.5%) per annum and had original maturities within three months. ", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:213800RSLE74B1NP4X17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-238": { "value": "22. OTHER PAYABLES AND ACCRUALS
2025
2024
US$\u2019000
US$\u2019000
Other payables and accruals
162
157
", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:213800RSLE74B1NP4X17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-240": { "value": "23. SHARE CAPITAL
Number of
Total
shares
US$\u2019000
Authorised:
Ordinary shares of US$0.001 each
At 1 January 2024, 1 January 2025 and 31
December 2025
60,000,000,000
60,000
Called up, issued and fully paid:
Ordinary shares of US$0.001 each
At 1 January 2024, 1 January 2025 and 31
December 2025
85,101,870
85
24. RESERVES (a) The share premium account represents the premium arising from the issue of shares of the Company at a premium. (b) The contributed surplus represents the amount arising from the reduction in the nominal value of the authorised and issued shares of the Company and the reduction in the share premium account pursuant to an ordinary resolution passed on 23 July 2003. (c) Share option reserve comprises the fair value of the Company\u2019s share options which have been granted but which have yet to be exercised, as further explained in the accounting policy for share-based payment transactions in note 3 to the consolidated financial statements. The amount will either be transferred to the issued capital account and the share premium account when the related options are exercised, or be transferred to accumulated losses should the related options expire or be forfeited. (d) Exchange differences relating to the translation of the net assets of the Group\u2019s foreign operations (including a joint venture) from their functional currencies to the Group\u2019s presentation currency were recognised directly in other comprehensive income and accumulated in the foreign currency translation reserve. Such exchange differences accumulated in the foreign currency translation reserve will be reclassified to profit or loss on the disposal of the foreign operations. (e) The special reserve represents the amount arising from the difference between the nominal value of the issued share capital of each subsidiary and the nominal value of the issued share capital of the Company along with the surplus arising in a subsidiary on group reorganisation completed on 26 February 2007. (f) Accumulated losses represent accumulated net gains and losses recognised in the profit or loss of the Group. ", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:213800RSLE74B1NP4X17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-241": { "value": "25. SHARE-BASED PAYMENTS The Company operates an equity-settled share-based remuneration scheme for the employees and directors. On 1 December 2015, the Company granted to certain eligible persons a total of 2,950,000 share options to subscribe on a one for one basis new ordinary shares of US$0.001 each in the share capital of the Company under the Worldsec Employee Share Option Scheme 1997 (the \u201cOption Scheme\u201d) which was revised on 24 September 2014. The share options vested six months from the date of grant and were then exercisable within a period of 9.5 years. On 29 May 2019, the Company granted to certain eligible persons a total of 2,050,000 share options to subscribe on a one for one basis new ordinary shares of US$0.001 each in the share capital of the Company under the Option Scheme. The share options vested six months from the date of grant and were then exercisable within a period of 9.5 years. On 20 February 2023, the Company granted 350,000 share options to a director to subscribe on a one for one basis new ordinary shares of US$0.001 each in the Company at an exercise price of US$0.034 per share under the Option Scheme. The share options vested six months from the date of grant and were then exercisable within a period of 9.5 years. The following table discloses the movements of the outstanding share options under the Option Scheme during the years ended 31 December 2025 and 2024.
Number of options
Balance at
Exercise
Balance at
Granted
Exercised
Forfeited
Lapsed
31
price per
Exercisable
1 January
during the
during the
during the
during the
December
share
Grantee
period
2025
year
year
year
year
2025
(US$)
Directors
20 August
2023 to 19
February 2033
350,000
-
-
-
-
350,000
0.034
29 November
2019 to 28
May 2029
1,750,000
-
-
-
-
1,750,000
0.034
1 June 2016 to
30 November
2025
2,500,000
-
-
-
(2,500,000)
-
0.122
Employees
29 November
2019 to 28
May 2029
300,000
-
-
-
-
300,000
0.034
1 June 2016 to
30 November
2025
450,000
-
-
-
(450,000)
-
0.122
5,350,000
-
-
-
(2,950,000)
2,400,000
Number of options
Exercise
Balance at
Granted
Exercised
Forfeited
Lapsed
Balance at
price per
Exercisable
1 January
during the
during the
during the
during the
31 December
share
Grantee
period
2024
year
year
year
year
2024
(US$)
Directors
20 August
2023 to 19
February 2033
350,000
-
-
-
-
350,000
0.034
29 November
2019 to 28
May 2029
1,750,000
-
-
-
-
1,750,000
0.034
1 June 2016 to
30 November
2025
2,500,000
-
-
-
-
2,500,000
0.122
Employees
29 November
2019 to 28
May 2029
300,000
-
-
-
-
300,000
0.034
1 June 2016 to
30 November
2025
450,000
-
-
-
-
450,000
0.122
5,350,000
-
-
-
-
5,350,000
No share-based payment was charged to the profit or loss account of the Group during the year ended 31 December 2025 (2024: NIL). Of the total number of share options outstanding at the end of the year, all (2024: all) had vested and were exercisable at the end of the year. No share option was exercised during the years ended 31 December 2025 and 2024. The weighted average remaining contractual life for the share options outstanding at the end of the reporting period was 4 years (2024: 2.7 years) ", "dimensions": { "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory", "language": "en", "entity": "scheme:213800RSLE74B1NP4X17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-242": { "value": "26. RELATED PARTY TRANSACTIONS Other than the compensation of key management personnel as disclosed below, the Group did not have any related party transactions during the years ended 31 December 2025 and 2024. Compensation of key management personnel Key management personnel were the directors only. The remuneration of directors is set out in note 10 to the consolidated financial statements. ", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:213800RSLE74B1NP4X17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-243": { "value": "27. CONTINGENT LIABILITIES The Group had no material contingent liabilities at 31 December 2025 (2024: nil). ", "dimensions": { "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800RSLE74B1NP4X17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-244": { "value": "28. NOTES SUPPORTING STATEMENT OF CASH FLOWS (a) Cash and cash equivalents comprise:
2025
2024
US$\u2019000
US$\u2019000
Cash available on demand
923
701
(b) Reconciliation of liabilities arising from financing activities:
Lease liabilities
(note 19)
US$\u2019000
At 1 January 2024
125
Changes from cash flows:
Repayment of principal portion of lease liabilities
(70)
Repayment of interest portion of lease liabilities
(5)
Total changes from financing cash flows
(75)
Other changes:
Interest on lease liabilities
5
At 1 January 2025
55
Changes from cash flows:
Repayment of principal portion of lease liabilities
(54)
Repayment of interest portion of lease liabilities
(2)
Total changes from financing cash flows
(56)
Other changes:
Interest on lease liabilities
2
Lease Modification
97
99
At 31 December 2025
98
", "dimensions": { "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory", "language": "en", "entity": "scheme:213800RSLE74B1NP4X17", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } } } }