{ "documentInfo": { "documentType": "https://xbrl.org/2021/xbrl-json", "features": { "xbrl:canonicalValues": true }, "namespaces": { "ifrs-full": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full", "iso4217": "http://www.xbrl.org/2003/iso4217", "scheme": "http://standards.iso.org/iso/17442", "swc": "http://www.smarterwebcompany.co.uk/20251031", "xbrl": "https://xbrl.org/2021", "xbrli": "http://www.xbrl.org/2003/instance" }, "taxonomy": [ "http://www.smarterwebcompany.co.uk/xbrl/2025/213800VQO9FUG4PZMP73-2025-10-31.xsd" ] }, "facts": { "Fxbrl_20260220234218515": { "value": "The Smarter Web Company PLC is a UK-based web design\n & online marketing business powered by digital capital. We create beautiful websites that help brands grow and we manage a Bitcoin treasury that builds\n \n long-term value.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260221023603481": { "value": "The Smarter Web Company PLC (the \u2018Company\u2019) \u2013 having changed its name from Uranium Energy Exploration PLC on\n 25 April 2025 \n ", "dimensions": { "concept": "ifrs-full:ExplanationOfChangeInNameOfReportingEntityOrOtherMeansOfIdentificationFromEndOfPrecedingReportingPeriod", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260219231512198_42": { "value": "70029.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:Revenue", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260219231512198_43": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:Revenue", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2023-11-01T00:00:00/2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260219231512198_52": { "value": "9236.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:CostOfSales", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260219231512198_53": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:CostOfSales", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2023-11-01T00:00:00/2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260219231512198_62": { "value": "60793.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:GrossProfit", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260219231512198_63": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:GrossProfit", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2023-11-01T00:00:00/2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260219231512198_72": { "value": "1838685.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:AdministrativeExpense", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260219231512198_73": { "value": "504701.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:AdministrativeExpense", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2023-11-01T00:00:00/2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260219231512198_82": { "value": "-1777892.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ProfitLossFromOperatingActivities", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260219231512198_83": { "value": "-504701.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ProfitLossFromOperatingActivities", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2023-11-01T00:00:00/2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260219231512198_92": { "value": "660260.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:OtherIncome", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260219231512198_93": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:OtherIncome", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2023-11-01T00:00:00/2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260219231512198_102": { "value": "4308224.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:OtherGainsLosses", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260219231512198_103": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:OtherGainsLosses", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2023-11-01T00:00:00/2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260219231512198_112": { "value": "354744.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:FinanceCosts", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260219231512198_113": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:FinanceCosts", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2023-11-01T00:00:00/2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260219231512198_122": { "value": "2835848.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ProfitLossBeforeTax", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260219231512198_123": { "value": "-504701.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ProfitLossBeforeTax", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2023-11-01T00:00:00/2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260219231512198_132": { "value": "1211307.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IncomeTaxExpenseContinuingOperations", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260219231512198_133": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IncomeTaxExpenseContinuingOperations", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2023-11-01T00:00:00/2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260219231512198_142": { "value": "1624541.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260219231512198_143": { "value": "-504701.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2023-11-01T00:00:00/2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260219231512198_162": { "value": "0.0124", "decimals": 4, "dimensions": { "concept": "ifrs-full:BasicEarningsLossPerShare", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "unit": "iso4217:GBP/xbrli:shares" } }, "Fxbrl_20260219231512198_163": { "value": "-0.0716", "decimals": 4, "dimensions": { "concept": "ifrs-full:BasicEarningsLossPerShare", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2023-11-01T00:00:00/2024-11-01T00:00:00", "unit": "iso4217:GBP/xbrli:shares" } }, "Fxbrl_20260219231512198_172": { "value": "-0.0152", "decimals": 4, "dimensions": { "concept": "ifrs-full:DilutedEarningsLossPerShare", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "unit": "iso4217:GBP/xbrli:shares" } }, "Fxbrl_20260219231512198_173": { "value": "-0.0716", "decimals": 4, "dimensions": { "concept": "ifrs-full:DilutedEarningsLossPerShare", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2023-11-01T00:00:00/2024-11-01T00:00:00", "unit": "iso4217:GBP/xbrli:shares" } }, "Fxbrl_20260220005542451_52": { "value": "1649.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:NoncurrentFinancialAssets", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220005542451_53": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:NoncurrentFinancialAssets", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220013648415": { "value": "220003460.0", "decimals": 0, "dimensions": { "concept": "swc:Cryptocurrency", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220013658998": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "swc:Cryptocurrency", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220005542451_72": { "value": "1031501.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IntangibleAssetsAndGoodwill", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220005542451_73": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IntangibleAssetsAndGoodwill", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220005542451_82": { "value": "16206.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:PropertyPlantAndEquipment", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220005542451_83": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:PropertyPlantAndEquipment", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220005542451_92": { "value": "18199.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:RightofuseAssets", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220005542451_93": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:RightofuseAssets", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220005542451_102": { "value": "221071015.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:NoncurrentAssets", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220005542451_103": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:NoncurrentAssets", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220005542451_122": { "value": "466259.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:CurrentTradeReceivables", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220005542451_123": { "value": "2200.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:CurrentTradeReceivables", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220005542451_132": { "value": "1503118.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220005542451_133": { "value": "109252.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220005542451_142": { "value": "1969377.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:CurrentAssets", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220005542451_143": { "value": "111452.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:CurrentAssets", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220005542451_152": { "value": "223040392.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:Assets", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220005542451_153": { "value": "111452.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:Assets", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220005542451_182": { "value": "375087.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:TradeAndOtherCurrentPayables", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220005542451_183": { "value": "27440.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:TradeAndOtherCurrentPayables", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220005542451_192": { "value": "10957578.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ShorttermBorrowings", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220005542451_193": { "value": "1005396.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ShorttermBorrowings", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220005542451_202": { "value": "30112.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:CurrentLeaseLiabilities", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220005542451_203": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:CurrentLeaseLiabilities", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220005542451_212": { "value": "11362777.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:CurrentLiabilities", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220005542451_213": { "value": "1032836.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:CurrentLiabilities", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220005542451_232": { "value": "7523.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:NoncurrentLeaseLiabilities", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220005542451_233": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:NoncurrentLeaseLiabilities", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220005542451_242": { "value": "1290740.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:DeferredTaxLiabilities", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220005542451_243": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:DeferredTaxLiabilities", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220005542451_252": { "value": "1298263.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:NoncurrentLiabilities", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220005542451_253": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:NoncurrentLiabilities", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220005542451_262": { "value": "12661040.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:Liabilities", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220005542451_263": { "value": "1032836.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:Liabilities", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260221012627954": { "value": "210379352.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:NetAssetsLiabilities", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260221012640761": { "value": "-921384.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:NetAssetsLiabilities", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220005542451_292": { "value": "645687.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IssuedCapital", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220005542451_293": { "value": "352500.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IssuedCapital", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220005542451_302": { "value": "208760100.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:SharePremium", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220005542451_303": { "value": "1515032.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:SharePremium", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220005542451_312": { "value": "618689.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:MergerReserve", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220005542451_313": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:MergerReserve", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220005542451_322": { "value": "1180063.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:WarrantReserve", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220005542451_323": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:WarrantReserve", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220005542451_332": { "value": "-825187.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:RetainedEarnings", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220005542451_333": { "value": "-2788916.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:RetainedEarnings", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220005542451_342": { "value": "210379352.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220005542451_343": { "value": "-921384.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260221021558057": { "value": "\n The consolidated financial statements of The Smarter Web Company Plc, company registered number 00092343, were approved by the board, and authorised for issue on 19 February 2026 and signed on its behalf by: Albert Soleiman Chief Financial Officer\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220020753212_21": { "value": "352500.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2023-11-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:GBP" } }, "Fxbrl_20260220020753212_22": { "value": "1515032.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2023-11-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:GBP" } }, "Fxbrl_20260220020753212_23": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2023-11-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MergerReserveMember", "unit": "iso4217:GBP" } }, "Fxbrl_20260220020753212_24": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2023-11-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:WarrantReserveMember", "unit": "iso4217:GBP" } }, "Fxbrl_20260220020753212_25": { "value": "-2284215.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2023-11-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:GBP" } }, "Fxbrl_20260220020753212_26": { "value": "-416683.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2023-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220020753212_31": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2023-11-01T00:00:00/2024-11-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:GBP" } }, "Fxbrl_20260220020753212_32": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2023-11-01T00:00:00/2024-11-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:GBP" } }, "Fxbrl_20260220020753212_33": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2023-11-01T00:00:00/2024-11-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MergerReserveMember", "unit": "iso4217:GBP" } }, "Fxbrl_20260220020753212_34": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2023-11-01T00:00:00/2024-11-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:WarrantReserveMember", "unit": "iso4217:GBP" } }, "Fxbrl_20260220020753212_35": { "value": "-504701.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2023-11-01T00:00:00/2024-11-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:GBP" } }, "Fxbrl_20260220020753212_36": { "value": "-504701.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2023-11-01T00:00:00/2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220020753212_41": { "value": "352500.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:GBP" } }, "Fxbrl_20260220020753212_42": { "value": "1515032.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:GBP" } }, "Fxbrl_20260220020753212_43": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MergerReserveMember", "unit": "iso4217:GBP" } }, "Fxbrl_20260220020753212_44": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:WarrantReserveMember", "unit": "iso4217:GBP" } }, "Fxbrl_20260220020753212_45": { "value": "-2788916.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:GBP" } }, "Fxbrl_20260220020753212_46": { "value": "-921384.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220021203013_xbrl_20260220020753212_31": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:GBP" } }, "Fxbrl_20260220021203013_xbrl_20260220020753212_32": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:GBP" } }, "Fxbrl_20260220021203013_xbrl_20260220020753212_33": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MergerReserveMember", "unit": "iso4217:GBP" } }, "Fxbrl_20260220021203013_xbrl_20260220020753212_34": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:WarrantReserveMember", "unit": "iso4217:GBP" } }, "Fxbrl_20260220021203013_xbrl_20260220020753212_35": { "value": "1624541.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:GBP" } }, "Fxbrl_20260220021203013_xbrl_20260220020753212_36": { "value": "1624541.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220020753212_71": { "value": "199570.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IssueOfEquity", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:GBP" } }, "Fxbrl_20260220020753212_72": { "value": "212390172.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IssueOfEquity", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:GBP" } }, "Fxbrl_20260220020753212_73": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IssueOfEquity", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MergerReserveMember", "unit": "iso4217:GBP" } }, "Fxbrl_20260220020753212_74": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IssueOfEquity", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:WarrantReserveMember", "unit": "iso4217:GBP" } }, "Fxbrl_20260220020753212_75": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IssueOfEquity", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:GBP" } }, "Fxbrl_20260220020753212_76": { "value": "212589742.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IssueOfEquity", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220020753212_81": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ShareIssueRelatedCost", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:GBP" } }, "Fxbrl_20260220020753212_82": { "value": "6403923.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ShareIssueRelatedCost", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:GBP" } }, "Fxbrl_20260220020753212_83": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ShareIssueRelatedCost", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MergerReserveMember", "unit": "iso4217:GBP" } }, "Fxbrl_20260220020753212_84": { "value": "-833306.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ShareIssueRelatedCost", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:WarrantReserveMember", "unit": "iso4217:GBP" } }, "Fxbrl_20260220020753212_85": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ShareIssueRelatedCost", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:GBP" } }, "Fxbrl_20260220020753212_86": { "value": "5570617.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ShareIssueRelatedCost", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220020753212_91": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:GBP" } }, "Fxbrl_20260220020753212_92": { "value": "-30095.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:GBP" } }, "Fxbrl_20260220020753212_93": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MergerReserveMember", "unit": "iso4217:GBP" } }, "Fxbrl_20260220020753212_94": { "value": "30095.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:WarrantReserveMember", "unit": "iso4217:GBP" } }, "Fxbrl_20260220020753212_95": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:GBP" } }, "Fxbrl_20260220020753212_96": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220020753212_101": { "value": "25779.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughAcquisitionOfSubsidiary", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:GBP" } }, "Fxbrl_20260220020753212_102": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughAcquisitionOfSubsidiary", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:GBP" } }, "Fxbrl_20260220020753212_103": { "value": "618689.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughAcquisitionOfSubsidiary", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MergerReserveMember", "unit": "iso4217:GBP" } }, "Fxbrl_20260220020753212_104": { "value": "316662.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughAcquisitionOfSubsidiary", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:WarrantReserveMember", "unit": "iso4217:GBP" } }, "Fxbrl_20260220020753212_105": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughAcquisitionOfSubsidiary", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:GBP" } }, "Fxbrl_20260220020753212_106": { "value": "961130.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughAcquisitionOfSubsidiary", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220020753212_111": { "value": "67838.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughConversionOfConvertibleInstruments", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:GBP" } }, "Fxbrl_20260220020753212_112": { "value": "1288914.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughConversionOfConvertibleInstruments", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:GBP" } }, "Fxbrl_20260220020753212_113": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughConversionOfConvertibleInstruments", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MergerReserveMember", "unit": "iso4217:GBP" } }, "Fxbrl_20260220020753212_114": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughConversionOfConvertibleInstruments", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:WarrantReserveMember", "unit": "iso4217:GBP" } }, "Fxbrl_20260220020753212_115": { "value": "339188.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughConversionOfConvertibleInstruments", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:GBP" } }, "Fxbrl_20260220020753212_116": { "value": "1695940.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughConversionOfConvertibleInstruments", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220023257219_xbrl_20260220020753212_111": { "value": "293187.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:GBP" } }, "Fxbrl_20260220023257219_xbrl_20260220020753212_112": { "value": "207245068.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:GBP" } }, "Fxbrl_20260220023257219_xbrl_20260220020753212_113": { "value": "618689.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MergerReserveMember", "unit": "iso4217:GBP" } }, "Fxbrl_20260220023257219_xbrl_20260220020753212_114": { "value": "1180063.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:WarrantReserveMember", "unit": "iso4217:GBP" } }, "Fxbrl_20260220023257219_xbrl_20260220020753212_115": { "value": "339188.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:GBP" } }, "Fxbrl_20260220023257219_xbrl_20260220020753212_116": { "value": "209676195.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220022832796_xbrl_20260220020753212_21": { "value": "645687.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2025-11-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:GBP" } }, "Fxbrl_20260220022832796_xbrl_20260220020753212_22": { "value": "208760100.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2025-11-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember", "unit": "iso4217:GBP" } }, "Fxbrl_20260220022832796_xbrl_20260220020753212_23": { "value": "618689.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2025-11-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MergerReserveMember", "unit": "iso4217:GBP" } }, "Fxbrl_20260220022832796_xbrl_20260220020753212_24": { "value": "1180063.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2025-11-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:WarrantReserveMember", "unit": "iso4217:GBP" } }, "Fxbrl_20260220022832796_xbrl_20260220020753212_25": { "value": "-825187.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2025-11-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:GBP" } }, "Fxbrl_20260220022832796_xbrl_20260220020753212_26": { "value": "210379352.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220035607937_32": { "value": "2835848.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ProfitLossBeforeTax", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220035607937_33": { "value": "-504701.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ProfitLossBeforeTax", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2023-11-01T00:00:00/2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220035607937_52": { "value": "6051.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:AdjustmentsForDepreciationExpense", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220035607937_53": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:AdjustmentsForDepreciationExpense", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2023-11-01T00:00:00/2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220061145625": { "value": "7798.0", "decimals": 0, "dimensions": { "concept": "swc:AdjustmentsForAmortisationOfRightOfUseAssets", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220061152982": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "swc:AdjustmentsForAmortisationOfRightOfUseAssets", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2023-11-01T00:00:00/2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220061357290": { "value": "10186.0", "decimals": 0, "dimensions": { "concept": "swc:AdjustmentsForIntangibleAssetsOfRightOfUseAssets", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220061404608": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "swc:AdjustmentsForIntangibleAssetsOfRightOfUseAssets", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2023-11-01T00:00:00/2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220061422564": { "value": "-660260.0", "decimals": 0, "dimensions": { "concept": "swc:AdjustmentsForLoanWriteOff", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220061431747": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "swc:AdjustmentsForLoanWriteOff", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2023-11-01T00:00:00/2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220035607937_92": { "value": "-4308224.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:AdjustmentsForFairValueGainsLosses", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220035607937_93": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:AdjustmentsForFairValueGainsLosses", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2023-11-01T00:00:00/2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220035607937_102": { "value": "339188.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:AdjustmentsForFinanceCosts", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220035607937_103": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:AdjustmentsForFinanceCosts", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2023-11-01T00:00:00/2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220053613861": { "value": "20000.0", "decimals": 0, "dimensions": { "concept": "swc:AdjustmentsForExpensesSettledInShares", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220053628299": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "swc:AdjustmentsForExpensesSettledInShares", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2023-11-01T00:00:00/2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220035607937_122": { "value": "-1749413.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220035607937_123": { "value": "-504701.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2023-11-01T00:00:00/2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220035607937_132": { "value": "-191374.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220035607937_133": { "value": "12741.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2023-11-01T00:00:00/2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220035607937_142": { "value": "313233.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220035607937_143": { "value": "-72699.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2023-11-01T00:00:00/2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220035607937_152": { "value": "-1627554.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInOperatingActivities", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220035607937_153": { "value": "-564659.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInOperatingActivities", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2023-11-01T00:00:00/2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220035607937_172": { "value": "219946439.0", "decimals": 0, "dimensions": { "concept": "swc:PurchaseOfDigitalCurrencyClassifiedAsInvestingActivities", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220035607937_173": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "swc:PurchaseOfDigitalCurrencyClassifiedAsInvestingActivities", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2023-11-01T00:00:00/2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220035607937_182": { "value": "77701.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220035607937_183": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2023-11-01T00:00:00/2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220035607937_192": { "value": "559600.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:CashAdvancesAndLoansMadeToRelatedParties", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220035607937_193": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:CashAdvancesAndLoansMadeToRelatedParties", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2023-11-01T00:00:00/2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220035607937_202": { "value": "10899.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220035607937_203": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2023-11-01T00:00:00/2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220035607937_212": { "value": "89630.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ProceedsFromSalesOrMaturityOfFinancialAssetsMeasuredAtAmortisedCostClassifiedAsInvestingActivities", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220035607937_213": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ProceedsFromSalesOrMaturityOfFinancialAssetsMeasuredAtAmortisedCostClassifiedAsInvestingActivities", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2023-11-01T00:00:00/2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220035607937_222": { "value": "-220505009.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInInvestingActivities", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220035607937_223": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInInvestingActivities", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2023-11-01T00:00:00/2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220035607937_242": { "value": "212317803.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ProceedsFromIssuingShares", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220035607937_243": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ProceedsFromIssuingShares", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2023-11-01T00:00:00/2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220035607937_252": { "value": "5602117.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:PaymentsForShareIssueCosts", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220035607937_253": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:PaymentsForShareIssueCosts", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2023-11-01T00:00:00/2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220035607937_262": { "value": "16989203.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ProceedsFromBorrowingsClassifiedAsFinancingActivities", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220035607937_263": { "value": "664856.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ProceedsFromBorrowingsClassifiedAsFinancingActivities", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2023-11-01T00:00:00/2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220035607937_272": { "value": "173853.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220035607937_273": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2023-11-01T00:00:00/2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220035607937_282": { "value": "4607.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220035607937_283": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2023-11-01T00:00:00/2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220035607937_292": { "value": "223526429.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220035607937_293": { "value": "664856.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2023-11-01T00:00:00/2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220035607937_302": { "value": "1393866.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220035607937_303": { "value": "100197.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2023-11-01T00:00:00/2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220035607937_312": { "value": "109252.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220035607937_313": { "value": "9055.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2023-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220035607937_322": { "value": "1503118.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2025-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220035607937_323": { "value": "109252.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00", "unit": "iso4217:GBP" } }, "Fxbrl_20260220115113368": { "value": "\n 1. General Information The Smarter Web Company Plc (the \u201cCompany\u201d), formerly Uranium Energy Exploration Plc, is a public limited company incorporated and domiciled in England and Wales. The Company\u2019s registered address is 160 Aztec West, Almondsbury, \n \n Bristol, United Kingdom, BS32 4TU.\n On 25 April 2025, the Company acquired the entire issued share capital of The Smarter Web Company Operations Limited (\u201cSWC Ltd\u201d) and listed on the Aquis Stock Exchange. Details of the acquisition are included in note 28. A\ufb05er the year end, the Company\u2019s shares were admitted to trading on the London Stock Exchange.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260221052424445": { "value": "Smarter Web Company Plc", "dimensions": { "concept": "ifrs-full:NameOfParentEntity", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260221052432701": { "value": "Smarter Web Company Plc", "dimensions": { "concept": "ifrs-full:NameOfUltimateParentOfGroup", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260221052443245": { "value": "Smarter Web Company Plc", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220120518452": { "value": "public limited company", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220120042659": { "value": "England and Wales", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220120132692": { "value": "England and Wales", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220120238907": { "value": "160 Aztec West, Almondsbury,\n Bristol, United Kingdom, BS32 4TU.\n ", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220184105717": { "value": "United Kingdom", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220120859473": { "value": "\n 2. Material Accounting Policies \n \n (a) Basis of preparation of \ufb01nancial statements The consolidated \ufb01nancial statements have been prepared in accordance with UK-adopted International Accounting Standards (\u201cIAS\u201d) and the requirements of the Companies Act 2006. The consolidated \ufb01nancial statements have been prepared under the historical cost convention, except for revaluation of assets and liabilities recognised at fair value. The consolidated \ufb01nancial statements include the results of the Company and its subsidiaries (together the \u201cGroup\u201d) and are presented in Pound Sterling, which is the presentational currency. The preparation of consolidated \ufb01nancial statements in conformity with IAS requires the use of certain critical accounting estimates. It also requires Directors to exercise their judgement in the process of applying the Group\u2019s accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are signi\ufb01cant to the consolidated \ufb01nancial statements are disclosed in note 3.\n \n \n Going concern As at 31 October 2025 the Group had a cash balance of \u00a31,503,118 (31 October 2024: \u00a3109,252), and net assets of \u00a3210,379,352 (31 October 2024: net liabilities \u00a3921,384). The Directors have considered the applicability of the going concern basis in the preparation of these consolidated \ufb01nancial statements. This included the review of internal budgets and \ufb01nancial results which show, taking into account reasonably probable changes in \ufb01nancial performance that the Group should be able to operate within the level of its current funding arrangements.\n \n \n \n The Directors have a reasonable expectation that the Group will have ample resources to continue in operation for the foreseeable future, underpinned by the successful completion of several fundraises during the year, which have further strengthened the Group\u2019s liquidity position. For this reason, the Directors have adopted the going concern basis in the preparation of these consolidated \ufb01nancial statements.\n \n \n (b) New and amended standards and interpretations The following amendments to IAS became e\ufb00ective for the annual reporting period beginning on 1 November 2024 and did not have a material impact on the consolidated \ufb01nancial statements: \u2022 Amendments to IAS 1 \u2013 \u2018Classi\ufb01cation of Liabilities as Current or Non-current\u2019; \u2022 Amendments to IAS 7 and IFRS 7 \u2013 \u2018Supplier Finance Arrangements\u2019; \u2022 Amendments to IAS 1 \u2013 \u2018Non-current Liabilities with Covenants\u2019; and \u2022 Amendments to IFRS 16 \u2013 \u2018Lease Liability in a Sale and Leaseback\u2019. At the date of approval of these \ufb01nancial statements, the following standards and interpretations which have not been applied in these \ufb01nancial statements were in issue but not yet e\ufb00ective: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Standard E\ufb00ective for accounting periods beginning on or a\ufb05er
Amendments to IAS 21 \u2013 \u2018Lack of Exchangeability\u2019 1 January 2025
Amendments to IFRS 7 and IFRS 9 \u2013 \u2018Classi\ufb01cation and Measurement of Financial Instruments and Contracts referencing nature- dependant electricity\u2019 1 January 2026
Annual improvements to IFRS accounting standards (volume 11) 1 January 2026
IFRS 18 \u2013 \u2018Presentation and Disclosures in Financial Statements\u2019 1 January 2027
IFRS 19 \u2013 Subsidiaries without Public Accountability: Disclosures 1 January 2025
(Not yet endorsed in the UK)
\n The Directors do not expect that the adoption of these standards will have a material impact on the consolidated \ufb01nancial statements in future periods.\n \n \n \n (c) Basis of consolidation Subsidiaries are entities controlled by the Company. Control exists when the Company is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to a\ufb00ect those returns through its power over the entity. The consolidated \ufb01nancial statements incorporate the results of business combinations using the acquisition method. In the consolidated statement of \ufb01nancial position, the acquiree\u2019s identi\ufb01able assets and liabilities are initially recognised at their fair values at the acquisition date. The results of acquired operations are included in the consolidated statement of comprehensive income from the date on which control is obtained. They are deconsolidated from the date on which control ceases. Intragroup balances, and any gains and losses or income and expenses arising from intragroup transactions, are eliminated in preparing the consolidated \ufb01nancial statements.\n \n \n (d) Cryptocurrency The Group\u2019s holding in Bitcoin is accounted for as an intangible asset with an inde\ufb01nite useful economic life. Bitcoin is traded in an active market and the Directors have adopted the revaluation measurement model. Bitcoin purchases are initially recognised at cost and are subsequently re-valued to fair value based on the market price provided by the Group\u2019s cryptocurrency brokers. Increases in the carrying amounts arising on revaluation are recognised, net of tax, in other comprehensive income and accumulated in the revaluation reserve in equity. To the extent that the increase reverses a decrease previously recognised in pro\ufb01t or loss, the increase is \ufb01rst recognised in pro\ufb01t or loss. Decreases that reverse previous increases of the same asset are \ufb01rst recognised in other comprehensive income to the extent of the remaining surplus attributable to the asset. All other decreases are charged to pro\ufb01t or loss. On disposal, any associated revaluation surplus is transferred directly to retained earnings and is not recycled through pro\ufb01t or loss. Cryptocurrency is held for long term appreciation in line with the Group\u2019s treasury policy and therefore is classi\ufb01ed as a non- current asset in the consolidated statement of \ufb01nancial position. \n \n \n \n (e) Other intangible assets\n \n \n Goodwill Goodwill represents the excess of the cost of a business combination over the Group\u2019s interest in the fair value of identi\ufb01able assets, liabilities and contingent liabilities acquired. \n \n Goodwill is not amortised and is stated at cost less any accumulated impairment losses.\n \n \n \n \n \n \n \n The recoverable amount of goodwill is tested for impairment annually or when events or changes in circumstance indicate that it might be impaired. Impairment charges are deducted from the carrying value and recognised immediately in the consolidated statement of comprehensive income. For the purpose of impairment testing, goodwill is allocated to each of the Group\u2019s cash-generating units expected to bene\ufb01t from synergies of the combination. If the recoverable amount of the cash generating unit is less than the carrying amount of the unit, the impairment loss is allocated \ufb01rst to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata based on the carrying amount of each asset in the unit. An impairment loss recognised for goodwill is not reversed in a subsequent period.\n \n \n \n Acquisition related intangible assets Net assets acquired as part of a business combination includes an assessment of the fair value of separately identi\ufb01able acquisition-related intangible assets, in addition to other assets, liabilities and contingent liabilities purchased. These are amortised on a straight-line basis over their useful lives which are individually assessed. The intangible assets acquired by the Group in a business combination, and their useful economic lives and the methods used to determine the cost of each intangible are as follows: Amortisation period of intangible assets \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Intangible asset Amortisation period
Brand 15 years
Customer relationships 15 years
So\ufb05ware 15 years
\n \n \n \n (f) Property, plant and equipment \n \n Property, plant and equipment are stated at cost less accumulated depreciation. Depreciation is recognised so as towrite o\ufb00 the cost of assets less their residual values over their useful lives on the following basis: \n\n \n \n \n \n \n \n \n
Furniture and \ufb01ttings 10% straight-line basis
\n \n \n \n (g) Right-of-use asset The Group recognises right-of-use assets under lease agreements in which it is the lessee. The underlying asset comprises a motor vehicle and is used in the normal course of business. The right-of-use asset is initially measured at the present value of lease payments made at or before the commencement date as well as any initial direct costs and an estimate of costs to be incurred in dismantling the asset. Lease incentives are deducted from the cost of the right-of-use asset. The right-of-use asset is depreciated over the lease-term and if necessary impaired in accordance with applicable standards.\n \n \n \n (h) Lease liabilities The lease liability is initially measured at the present value of the lease payments that are not paid at that date, discounted using the rate implicit in the lease. The lease liability is subsequently measured by increasing the carrying amount to re\ufb02ect interest on the lease liability (application of the e\ufb00ective interest method) and by reducing the carrying amount to re\ufb02ect the lease payments made. No lease modi\ufb01cation or reassessment changes have been made during the reporting period from changes in any lease terms or rent charges.\n \n \n (i) Equity Share capital Share capital represents the nominal value of ordinary equity shares. Share premium Share premium represents the excess over nominal value of the fair value of consideration received for equity shares. Incremental costs directly attributable to the issue of new equity shares are deducted from the share premium account. Merger relief reserve Merger relief reserve represents the excess over nominal value of the fair value of consideration received for equity shares issued by the Company as part of an acquisition of subsidiary, where merger relief under section 612 of the Companies Act 2006 applies. Warrant reserve Warrant reserve represents the fair value of outstanding warrants as at the date of issue by the Company. Accumulated losses Retained earnings and accumulated losses consist of cumulative net gains and losses recognised in the consolidated statement of comprehensive income plus transactions recognised directly in equity.\n \n \n (j) Financial assets Classi\ufb01cation The Group classi\ufb01es its \ufb01nancial assets into two categories, being \ufb01nancial assets held at amortised cost and \ufb01nancial assets held at fair value through pro\ufb01t or loss. Amortised cost Financial assets held at amortised cost comprise trade and other receivables and cash and cash equivalents. These assets are non-derivative \ufb01nancial assets with \ufb01xed or determinable payments that are not quoted in an active market. They arise principally through the provision of goods\n \n \n \n and services to customers (e.g., trade receivables) but also incorporate other types of \ufb01nancial assets where the objective is to hold their assets in order to collect contractual cash \ufb02ows and the contractual cash \ufb02ows are solely payments of the principal and interest. They are initially recognised at fair value plus transaction costs that are directly attributable to their acquisition or issue and are subsequently carried at amortised cost using the e\ufb00ective interest rate method, less provision for impairment. Impairment provisions for trade and other receivables are recognised based on the simpli\ufb01ed approach within IFRS 9 using the lifetime expected credit losses (\u201cECL\u201d) method. During this process the probability of the non-payment of the receivables is assessed. This probability is then multiplied by the amount of the expected loss arising from default to determine the lifetime ECL for the receivables. For trade and other receivables, which are reported net, such provisions are recorded in a separate provision account with the loss being recognised within administrative expenses in the consolidated statement of comprehensive income. On con\ufb01rmation that the trade or other receivable will not be collectable, the gross carrying value of the asset is written o\ufb00 against the associated provision. \n \n Fair value through pro\ufb01t or loss Financial assets held at fair value through pro\ufb01t or loss comprise equity investments. These are carried in the statement of \ufb01nancial position at fair value. Subsequent to initial recognition, changes in fair value are recognised in pro\ufb01t or loss.\n \n \n \n (k) Cash and cash equivalents Cash and cash equivalents comprise of balances held in current bank accounts and payment processors that are readily available for use in the Group\u2019s operations.\n \n \n \n (l) Financial liabilities The Group\u2019s \ufb01nancial liabilities are classi\ufb01ed as either carried at fair value through pro\ufb01t or loss (\u201cFVTPL\u201d) or at amortised cost. Financial liabilities are classi\ufb01ed as current liabilities unless, at the end of the reporting period, the Group has a right to defer settlement of the liability for at least 12 months a\ufb05er the reporting period.\n \n \n Financial liabilities carried at FVTPL and Day 1 losses The Group\u2019s \ufb01nancial liabilities carried at FVTPL consist of Smarter Convert CLN, detailed in note 24(d), which has been designated by the Directors as carried at FVTPL. The Directors can designate a \ufb01nancial liability as carried at FVTPL when it forms part of a contract containing one or more non-closely related embedded derivatives, and IFRS 9 Financial Instrument (\u201cIFRS 9\u201d) permits the entire combined contract to be designated as such.\n \n \n \n \n \n Financial liabilities carried at FVTPL are initially recognised at fair value with the associated transaction costs recognised in pro\ufb01t or loss. If the fair value at initial recognition is determined using a Level 3 valuation technique and is higher than the transaction price (being the gross proceeds received), then the resulting di\ufb00erence represents a loss (\u201cDay 1 loss\u201d) and is released into the pro\ufb01t or loss over the term of the instrument on a straight-line basis within other gains and losses. Changes in the fair value of the \ufb01nancial liabilities that are designated as carried at FVTPL are recognised in pro\ufb01t or loss within other gains and losses, except for the amount of change in the fair value of the \ufb01nancial liability that is attributable to changes in the credit risk of that liability which is recognised in other comprehensive income. Financial liabilities carried at FVTPL are presented net of Day 1 losses on the face of the consolidated statement of \ufb01nancial position.\n \n \n Financial liabilities carried at amortised cost The Group\u2019s \ufb01nancial liabilities carried at amortised cost comprise of trade and other payables and borrowings not designated as carried at FVTPL and are recognised initially at fair value based on amounts exchanged, net of transaction costs and are subsequently measured at amortised cost using the e\ufb00ective interest method.\n \n \n \n (m) Equity instruments An equity instrument is any contract that evidences a residual interest in the assets of an entity a\ufb05er deducting all its liabilities. Equity instruments issued by the Group are recognised at the proceeds received, net of direct issue costs.\n \n \n (n) Compound instruments The component parts of convertible loan notes issued by the Group are classi\ufb01ed separately as \ufb01nancial liabilities and equity in accordance with the substance of the contractual arrangements and the de\ufb01nitions of a \ufb01nancial liability and an equity instrument. A conversion option that will be settled by the exchange of a \ufb01xed amount of cash or another \ufb01nancial asset for a \ufb01xed number of equity instruments issued by the Group is an equity instrument.\n \n \n (o) Revenue Revenue is measured at the fair value of the consideration received or receivable and represents amounts receivable for services provided in the normal course of business, net of discounts and VAT. The Group\u2019s revenue arises from the provision of website development services. Revenue is recognised by reference to the stage of completion of the contract. The stage of completion\n \n \n \n of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Revenue is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.\n \n \n (p) Employee bene\ufb01ts: pension obligations The Group operates a de\ufb01ned contribution plan for its employees. A de\ufb01ned contribution plan is a pension plan under which the Group pays \ufb01xed contributions into a separate entity. Once the contributions have been paid the Group has no further payment obligations. The contributions are recognised as an expense in pro\ufb01t or loss when they fall due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.\n \n \n (q) Other income and gains Other income and gains comprise of net gains and losses on instruments held at fair value through pro\ufb01t or loss and loans written o\ufb00 during the year.\n \n \n \n (r) Finance costs Finance costs comprise of interest payable on leases and other \ufb01nancial liabilities which are expensed in the period in which they are incurred.\n \n \n \n (s) Taxation Corporation tax for the period presented comprises current and deferred tax. Current and deferred tax are recognised in pro\ufb01t or loss, except when they relate to items that are recognised in other comprehensive income, in which case they are recognised in other comprehensive income. Current tax The tax currently payable is based on taxable pro\ufb01t for the year. Taxable pro\ufb01t di\ufb00ers from net pro\ufb01t as reported in pro\ufb01t or loss because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The Group\u2019s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. \n \n Deferred tax Deferred tax is the tax expected to be payable or recoverable on di\ufb00erences between the carrying amounts of assets and liabilities in consolidated \ufb01nancial statements and the corresponding tax bases used in the computation of taxable pro\ufb01t and is accounted for using the liability method. Deferred tax liabilities are generally recognised for all taxable temporary di\ufb00erences and deferred tax assets are recognised to the extent that it is probable that taxable pro\ufb01ts will be available\n \n \n \n \n \n against which deductible temporary di\ufb00erences can be utilised. Such assets and liabilities are not recognised if the temporary di\ufb00erence arises from the initial recognition (other than in a business combination or for transactions that give rise to equal taxable and deductible temporary di\ufb00erences) of other assets and liabilities in a transaction that a\ufb00ects neither the taxable pro\ufb01t nor the accounting pro\ufb01t. In addition, a deferred tax liability is not recognised if the temporary di\ufb00erence arises from the initial recognition of goodwill. The carrying amount of deferred tax assets is reviewed at each reporting date and reduced to the extent that it is no longer probable that su\ufb03cient taxable pro\ufb01ts will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled, or the asset is realised based on tax laws and rates that have been enacted or substantively enacted at the reporting date. Deferred tax assets and liabilities are o\ufb00set when there is a legally enforceable right to o\ufb00set current tax assets against current tax liabilities, when they relate to income taxes levied by the same taxation authority and the Directors intend to settle the Group\u2019s current tax assets and liabilities on a net basis.\n \n \n \n (t) Share-based payments Equity-settled share-based payment transactions with parties other than employees are measured at the fair value of the goods or services received, except where that fair value cannot be estimated reliably, in which case they are measured at the fair value of the equity instruments granted, measured at the date the entity obtains the goods, or the counterparty renders the service. The share-based payment expense is either recognised in pro\ufb01t or loss or recognised as deduction in share premium. A corresponding increase in the warrant reserve is also recognised.\n \n \n (u) Operating segments Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision-maker (\u201cCODM\u201d). The CODM, who is responsible for allocating resources and assessing performance of the operating segments, has been identi\ufb01ed as the Board of Directors that makes strategic decisions. The Group consists of one operating segment, being the provision of website development services and therefore no segmental reporting is presented.\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220121248752": { "value": "\n (a) Basis of preparation of \ufb01nancial statements The consolidated \ufb01nancial statements have been prepared in accordance with UK-adopted International Accounting Standards (\u201cIAS\u201d) and the requirements of the Companies Act 2006. The consolidated \ufb01nancial statements have been prepared under the historical cost convention, except for revaluation of assets and liabilities recognised at fair value. The consolidated \ufb01nancial statements include the results of the Company and its subsidiaries (together the \u201cGroup\u201d) and are presented in Pound Sterling, which is the presentational currency. The preparation of consolidated \ufb01nancial statements in conformity with IAS requires the use of certain critical accounting estimates. It also requires Directors to exercise their judgement in the process of applying the Group\u2019s accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are signi\ufb01cant to the consolidated \ufb01nancial statements are disclosed in note 3.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220121335979": { "value": "\n Going concern As at 31 October 2025 the Group had a cash balance of \u00a31,503,118 (31 October 2024: \u00a3109,252), and net assets of \u00a3210,379,352 (31 October 2024: net liabilities \u00a3921,384). The Directors have considered the applicability of the going concern basis in the preparation of these consolidated \ufb01nancial statements. This included the review of internal budgets and \ufb01nancial results which show, taking into account reasonably probable changes in \ufb01nancial performance that the Group should be able to operate within the level of its current funding arrangements.\n \n The Directors have a reasonable expectation that the Group will have ample resources to continue in operation for the foreseeable future, underpinned by the successful completion of several fundraises during the year, which have further strengthened the Group\u2019s liquidity position. For this reason, the Directors have adopted the going concern basis in the preparation of these consolidated \ufb01nancial statements.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220121955109": { "value": "\n (b) New and amended standards and interpretations The following amendments to IAS became e\ufb00ective for the annual reporting period beginning on 1 November 2024 and did not have a material impact on the consolidated \ufb01nancial statements: \u2022 Amendments to IAS 1 \u2013 \u2018Classi\ufb01cation of Liabilities as Current or Non-current\u2019; \u2022 Amendments to IAS 7 and IFRS 7 \u2013 \u2018Supplier Finance Arrangements\u2019; \u2022 Amendments to IAS 1 \u2013 \u2018Non-current Liabilities with Covenants\u2019; and \u2022 Amendments to IFRS 16 \u2013 \u2018Lease Liability in a Sale and Leaseback\u2019. At the date of approval of these \ufb01nancial statements, the following standards and interpretations which have not been applied in these \ufb01nancial statements were in issue but not yet e\ufb00ective: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Standard E\ufb00ective for accounting periods beginning on or a\ufb05er
Amendments to IAS 21 \u2013 \u2018Lack of Exchangeability\u2019 1 January 2025
Amendments to IFRS 7 and IFRS 9 \u2013 \u2018Classi\ufb01cation and Measurement of Financial Instruments and Contracts referencing nature- dependant electricity\u2019 1 January 2026
Annual improvements to IFRS accounting standards (volume 11) 1 January 2026
IFRS 18 \u2013 \u2018Presentation and Disclosures in Financial Statements\u2019 1 January 2027
IFRS 19 \u2013 Subsidiaries without Public Accountability: Disclosures 1 January 2025
(Not yet endorsed in the UK)
\n The Directors do not expect that the adoption of these standards will have a material impact on the consolidated \ufb01nancial statements in future periods.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220122225172": { "value": "\n (c) Basis of consolidation Subsidiaries are entities controlled by the Company. Control exists when the Company is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to a\ufb00ect those returns through its power over the entity. The consolidated \ufb01nancial statements incorporate the results of business combinations using the acquisition method. In the consolidated statement of \ufb01nancial position, the acquiree\u2019s identi\ufb01able assets and liabilities are initially recognised at their fair values at the acquisition date. The results of acquired operations are included in the consolidated statement of comprehensive income from the date on which control is obtained. They are deconsolidated from the date on which control ceases. Intragroup balances, and any gains and losses or income and expenses arising from intragroup transactions, are eliminated in preparing the consolidated \ufb01nancial statements.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260221025304626": { "value": "\n (d) Cryptocurrency The Group\u2019s holding in Bitcoin is accounted for as an intangible asset with an inde\ufb01nite useful economic life. Bitcoin is traded in an active market and the Directors have adopted the revaluation measurement model. Bitcoin purchases are initially recognised at cost and are subsequently re-valued to fair value based on the market price provided by the Group\u2019s cryptocurrency brokers. Increases in the carrying amounts arising on revaluation are recognised, net of tax, in other comprehensive income and accumulated in the revaluation reserve in equity. To the extent that the increase reverses a decrease previously recognised in pro\ufb01t or loss, the increase is \ufb01rst recognised in pro\ufb01t or loss. Decreases that reverse previous increases of the same asset are \ufb01rst recognised in other comprehensive income to the extent of the remaining surplus attributable to the asset. All other decreases are charged to pro\ufb01t or loss. On disposal, any associated revaluation surplus is transferred directly to retained earnings and is not recycled through pro\ufb01t or loss. Cryptocurrency is held for long term appreciation in line with the Group\u2019s treasury policy and therefore is classi\ufb01ed as a non- current asset in the consolidated statement of \ufb01nancial position. \n \n (e) Other intangible assets\n \n Acquisition related intangible assets Net assets acquired as part of a business combination includes an assessment of the fair value of separately identi\ufb01able acquisition-related intangible assets, in addition to other assets, liabilities and contingent liabilities purchased. These are amortised on a straight-line basis over their useful lives which are individually assessed. The intangible assets acquired by the Group in a business combination, and their useful economic lives and the methods used to determine the cost of each intangible are as follows: Amortisation period of intangible assets \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Intangible asset Amortisation period
Brand 15 years
Customer relationships 15 years
So\ufb05ware 15 years
\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220122356739": { "value": "\n \n (e) Other intangible assets\n \n \n Goodwill Goodwill represents the excess of the cost of a business combination over the Group\u2019s interest in the fair value of identi\ufb01able assets, liabilities and contingent liabilities acquired. \n \n Goodwill is not amortised and is stated at cost less any accumulated impairment losses.\n \n \n \n \n \n The recoverable amount of goodwill is tested for impairment annually or when events or changes in circumstance indicate that it might be impaired. Impairment charges are deducted from the carrying value and recognised immediately in the consolidated statement of comprehensive income. For the purpose of impairment testing, goodwill is allocated to each of the Group\u2019s cash-generating units expected to bene\ufb01t from synergies of the combination. If the recoverable amount of the cash generating unit is less than the carrying amount of the unit, the impairment loss is allocated \ufb01rst to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata based on the carrying amount of each asset in the unit. An impairment loss recognised for goodwill is not reversed in a subsequent period.\n \n \n \n Acquisition related intangible assets Net assets acquired as part of a business combination includes an assessment of the fair value of separately identi\ufb01able acquisition-related intangible assets, in addition to other assets, liabilities and contingent liabilities purchased. These are amortised on a straight-line basis over their useful lives which are individually assessed. The intangible assets acquired by the Group in a business combination, and their useful economic lives and the methods used to determine the cost of each intangible are as follows: Amortisation period of intangible assets \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Intangible asset Amortisation period
Brand 15 years
Customer relationships 15 years
So\ufb05ware 15 years
\n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220131039223": { "value": "\n Goodwill Goodwill represents the excess of the cost of a business combination over the Group\u2019s interest in the fair value of identi\ufb01able assets, liabilities and contingent liabilities acquired. \n \n Goodwill is not amortised and is stated at cost less any accumulated impairment losses.\n \n \n \n The recoverable amount of goodwill is tested for impairment annually or when events or changes in circumstance indicate that it might be impaired. Impairment charges are deducted from the carrying value and recognised immediately in the consolidated statement of comprehensive income. For the purpose of impairment testing, goodwill is allocated to each of the Group\u2019s cash-generating units expected to bene\ufb01t from synergies of the combination. If the recoverable amount of the cash generating unit is less than the carrying amount of the unit, the impairment loss is allocated \ufb01rst to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata based on the carrying amount of each asset in the unit. An impairment loss recognised for goodwill is not reversed in a subsequent period.\n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260221054731010": { "value": "\n Goodwill is not amortised and is stated at cost less any accumulated impairment losses.\n \n The recoverable amount of goodwill is tested for impairment annually or when events or changes in circumstance indicate that it might be impaired. Impairment charges are deducted from the carrying value and recognised immediately in the consolidated statement of comprehensive income. For the purpose of impairment testing, goodwill is allocated to each of the Group\u2019s cash-generating units expected to bene\ufb01t from synergies of the combination. If the recoverable amount of the cash generating unit is less than the carrying amount of the unit, the impairment loss is allocated \ufb01rst to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata based on the carrying amount of each asset in the unit. An impairment loss recognised for goodwill is not reversed in a subsequent period.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220131127081": { "value": "\n (f) Property, plant and equipment \n \n Property, plant and equipment are stated at cost less accumulated depreciation. Depreciation is recognised so as towrite o\ufb00 the cost of assets less their residual values over their useful lives on the following basis: \n\n \n \n \n \n \n \n \n
Furniture and \ufb01ttings 10% straight-line basis
\n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260221025527739": { "value": "\n Property, plant and equipment are stated at cost less accumulated depreciation. Depreciation is recognised so as towrite o\ufb00 the cost of assets less their residual values over their useful lives on the following basis: \n\n \n \n \n \n \n \n \n
Furniture and \ufb01ttings 10% straight-line basis
\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260221025834082": { "value": "\n (g) Right-of-use asset The Group recognises right-of-use assets under lease agreements in which it is the lessee. The underlying asset comprises a motor vehicle and is used in the normal course of business. The right-of-use asset is initially measured at the present value of lease payments made at or before the commencement date as well as any initial direct costs and an estimate of costs to be incurred in dismantling the asset. Lease incentives are deducted from the cost of the right-of-use asset. The right-of-use asset is depreciated over the lease-term and if necessary impaired in accordance with applicable standards.\n \n (h) Lease liabilities The lease liability is initially measured at the present value of the lease payments that are not paid at that date, discounted using the rate implicit in the lease. The lease liability is subsequently measured by increasing the carrying amount to re\ufb02ect interest on the lease liability (application of the e\ufb00ective interest method) and by reducing the carrying amount to re\ufb02ect the lease payments made. No lease modi\ufb01cation or reassessment changes have been made during the reporting period from changes in any lease terms or rent charges.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220132006922": { "value": "\n (i) Equity Share capital Share capital represents the nominal value of ordinary equity shares. Share premium Share premium represents the excess over nominal value of the fair value of consideration received for equity shares. Incremental costs directly attributable to the issue of new equity shares are deducted from the share premium account. Merger relief reserve Merger relief reserve represents the excess over nominal value of the fair value of consideration received for equity shares issued by the Company as part of an acquisition of subsidiary, where merger relief under section 612 of the Companies Act 2006 applies. Warrant reserve Warrant reserve represents the fair value of outstanding warrants as at the date of issue by the Company. Accumulated losses Retained earnings and accumulated losses consist of cumulative net gains and losses recognised in the consolidated statement of comprehensive income plus transactions recognised directly in equity.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220132427392": { "value": "\n (j) Financial assets Classi\ufb01cation The Group classi\ufb01es its \ufb01nancial assets into two categories, being \ufb01nancial assets held at amortised cost and \ufb01nancial assets held at fair value through pro\ufb01t or loss. Amortised cost Financial assets held at amortised cost comprise trade and other receivables and cash and cash equivalents. These assets are non-derivative \ufb01nancial assets with \ufb01xed or determinable payments that are not quoted in an active market. They arise principally through the provision of goods\n \n and services to customers (e.g., trade receivables) but also incorporate other types of \ufb01nancial assets where the objective is to hold their assets in order to collect contractual cash \ufb02ows and the contractual cash \ufb02ows are solely payments of the principal and interest. They are initially recognised at fair value plus transaction costs that are directly attributable to their acquisition or issue and are subsequently carried at amortised cost using the e\ufb00ective interest rate method, less provision for impairment. Impairment provisions for trade and other receivables are recognised based on the simpli\ufb01ed approach within IFRS 9 using the lifetime expected credit losses (\u201cECL\u201d) method. During this process the probability of the non-payment of the receivables is assessed. This probability is then multiplied by the amount of the expected loss arising from default to determine the lifetime ECL for the receivables. For trade and other receivables, which are reported net, such provisions are recorded in a separate provision account with the loss being recognised within administrative expenses in the consolidated statement of comprehensive income. On con\ufb01rmation that the trade or other receivable will not be collectable, the gross carrying value of the asset is written o\ufb00 against the associated provision. \n \n Fair value through pro\ufb01t or loss Financial assets held at fair value through pro\ufb01t or loss comprise equity investments. These are carried in the statement of \ufb01nancial position at fair value. Subsequent to initial recognition, changes in fair value are recognised in pro\ufb01t or loss.\n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220133415066": { "value": "\n Fair value through pro\ufb01t or loss Financial assets held at fair value through pro\ufb01t or loss comprise equity investments. These are carried in the statement of \ufb01nancial position at fair value. Subsequent to initial recognition, changes in fair value are recognised in pro\ufb01t or loss.\n \n (l) Financial liabilities The Group\u2019s \ufb01nancial liabilities are classi\ufb01ed as either carried at fair value through pro\ufb01t or loss (\u201cFVTPL\u201d) or at amortised cost. Financial liabilities are classi\ufb01ed as current liabilities unless, at the end of the reporting period, the Group has a right to defer settlement of the liability for at least 12 months a\ufb05er the reporting period.\n \n Financial liabilities carried at FVTPL and Day 1 losses The Group\u2019s \ufb01nancial liabilities carried at FVTPL consist of Smarter Convert CLN, detailed in note 24(d), which has been designated by the Directors as carried at FVTPL. The Directors can designate a \ufb01nancial liability as carried at FVTPL when it forms part of a contract containing one or more non-closely related embedded derivatives, and IFRS 9 Financial Instrument (\u201cIFRS 9\u201d) permits the entire combined contract to be designated as such.\n \n Financial liabilities carried at FVTPL are initially recognised at fair value with the associated transaction costs recognised in pro\ufb01t or loss. If the fair value at initial recognition is determined using a Level 3 valuation technique and is higher than the transaction price (being the gross proceeds received), then the resulting di\ufb00erence represents a loss (\u201cDay 1 loss\u201d) and is released into the pro\ufb01t or loss over the term of the instrument on a straight-line basis within other gains and losses. Changes in the fair value of the \ufb01nancial liabilities that are designated as carried at FVTPL are recognised in pro\ufb01t or loss within other gains and losses, except for the amount of change in the fair value of the \ufb01nancial liability that is attributable to changes in the credit risk of that liability which is recognised in other comprehensive income. Financial liabilities carried at FVTPL are presented net of Day 1 losses on the face of the consolidated statement of \ufb01nancial position.\n \n Financial liabilities carried at amortised cost The Group\u2019s \ufb01nancial liabilities carried at amortised cost comprise of trade and other payables and borrowings not designated as carried at FVTPL and are recognised initially at fair value based on amounts exchanged, net of transaction costs and are subsequently measured at amortised cost using the e\ufb00ective interest method.\n \n (q) Other income and gains Other income and gains comprise of net gains and losses on instruments held at fair value through pro\ufb01t or loss and loans written o\ufb00 during the year.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220133514057": { "value": "\n (k) Cash and cash equivalents Cash and cash equivalents comprise of balances held in current bank accounts and payment processors that are readily available for use in the Group\u2019s operations.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220133618608": { "value": "\n \n (l) Financial liabilities The Group\u2019s \ufb01nancial liabilities are classi\ufb01ed as either carried at fair value through pro\ufb01t or loss (\u201cFVTPL\u201d) or at amortised cost. Financial liabilities are classi\ufb01ed as current liabilities unless, at the end of the reporting period, the Group has a right to defer settlement of the liability for at least 12 months a\ufb05er the reporting period.\n \n \n Financial liabilities carried at FVTPL and Day 1 losses The Group\u2019s \ufb01nancial liabilities carried at FVTPL consist of Smarter Convert CLN, detailed in note 24(d), which has been designated by the Directors as carried at FVTPL. The Directors can designate a \ufb01nancial liability as carried at FVTPL when it forms part of a contract containing one or more non-closely related embedded derivatives, and IFRS 9 Financial Instrument (\u201cIFRS 9\u201d) permits the entire combined contract to be designated as such.\n \n \n \n Financial liabilities carried at FVTPL are initially recognised at fair value with the associated transaction costs recognised in pro\ufb01t or loss. If the fair value at initial recognition is determined using a Level 3 valuation technique and is higher than the transaction price (being the gross proceeds received), then the resulting di\ufb00erence represents a loss (\u201cDay 1 loss\u201d) and is released into the pro\ufb01t or loss over the term of the instrument on a straight-line basis within other gains and losses. Changes in the fair value of the \ufb01nancial liabilities that are designated as carried at FVTPL are recognised in pro\ufb01t or loss within other gains and losses, except for the amount of change in the fair value of the \ufb01nancial liability that is attributable to changes in the credit risk of that liability which is recognised in other comprehensive income. Financial liabilities carried at FVTPL are presented net of Day 1 losses on the face of the consolidated statement of \ufb01nancial position.\n \n \n Financial liabilities carried at amortised cost The Group\u2019s \ufb01nancial liabilities carried at amortised cost comprise of trade and other payables and borrowings not designated as carried at FVTPL and are recognised initially at fair value based on amounts exchanged, net of transaction costs and are subsequently measured at amortised cost using the e\ufb00ective interest method.\n \n \n (n) Compound instruments The component parts of convertible loan notes issued by the Group are classi\ufb01ed separately as \ufb01nancial liabilities and equity in accordance with the substance of the contractual arrangements and the de\ufb01nitions of a \ufb01nancial liability and an equity instrument. A conversion option that will be settled by the exchange of a \ufb01xed amount of cash or another \ufb01nancial asset for a \ufb01xed number of equity instruments issued by the Group is an equity instrument.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260221031727968": { "value": "\n (m) Equity instruments An equity instrument is any contract that evidences a residual interest in the assets of an entity a\ufb05er deducting all its liabilities. Equity instruments issued by the Group are recognised at the proceeds received, net of direct issue costs.\n ", "dimensions": { "concept": "swc:DescriptionOfAccountingPolicyForEquityInstrumentsTextBlock", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220134339007": { "value": "\n (o) Revenue Revenue is measured at the fair value of the consideration received or receivable and represents amounts receivable for services provided in the normal course of business, net of discounts and VAT. The Group\u2019s revenue arises from the provision of website development services. Revenue is recognised by reference to the stage of completion of the contract. The stage of completion\n \n of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Revenue is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220134511028": { "value": "\n (p) Employee bene\ufb01ts: pension obligations The Group operates a de\ufb01ned contribution plan for its employees. A de\ufb01ned contribution plan is a pension plan under which the Group pays \ufb01xed contributions into a separate entity. Once the contributions have been paid the Group has no further payment obligations. The contributions are recognised as an expense in pro\ufb01t or loss when they fall due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220134812691": { "value": "\n \n (r) Finance costs Finance costs comprise of interest payable on leases and other \ufb01nancial liabilities which are expensed in the period in which they are incurred.\n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260221031934410": { "value": "\n (r) Finance costs Finance costs comprise of interest payable on leases and other \ufb01nancial liabilities which are expensed in the period in which they are incurred.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220134953243": { "value": "\n (s) Taxation Corporation tax for the period presented comprises current and deferred tax. Current and deferred tax are recognised in pro\ufb01t or loss, except when they relate to items that are recognised in other comprehensive income, in which case they are recognised in other comprehensive income. Current tax The tax currently payable is based on taxable pro\ufb01t for the year. Taxable pro\ufb01t di\ufb00ers from net pro\ufb01t as reported in pro\ufb01t or loss because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The Group\u2019s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. \n \n Deferred tax Deferred tax is the tax expected to be payable or recoverable on di\ufb00erences between the carrying amounts of assets and liabilities in consolidated \ufb01nancial statements and the corresponding tax bases used in the computation of taxable pro\ufb01t and is accounted for using the liability method. Deferred tax liabilities are generally recognised for all taxable temporary di\ufb00erences and deferred tax assets are recognised to the extent that it is probable that taxable pro\ufb01ts will be available\n \n \n \n against which deductible temporary di\ufb00erences can be utilised. Such assets and liabilities are not recognised if the temporary di\ufb00erence arises from the initial recognition (other than in a business combination or for transactions that give rise to equal taxable and deductible temporary di\ufb00erences) of other assets and liabilities in a transaction that a\ufb00ects neither the taxable pro\ufb01t nor the accounting pro\ufb01t. In addition, a deferred tax liability is not recognised if the temporary di\ufb00erence arises from the initial recognition of goodwill. The carrying amount of deferred tax assets is reviewed at each reporting date and reduced to the extent that it is no longer probable that su\ufb03cient taxable pro\ufb01ts will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled, or the asset is realised based on tax laws and rates that have been enacted or substantively enacted at the reporting date. Deferred tax assets and liabilities are o\ufb00set when there is a legally enforceable right to o\ufb00set current tax assets against current tax liabilities, when they relate to income taxes levied by the same taxation authority and the Directors intend to settle the Group\u2019s current tax assets and liabilities on a net basis.\n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220135126915": { "value": "\n Deferred tax Deferred tax is the tax expected to be payable or recoverable on di\ufb00erences between the carrying amounts of assets and liabilities in consolidated \ufb01nancial statements and the corresponding tax bases used in the computation of taxable pro\ufb01t and is accounted for using the liability method. Deferred tax liabilities are generally recognised for all taxable temporary di\ufb00erences and deferred tax assets are recognised to the extent that it is probable that taxable pro\ufb01ts will be available\n \n against which deductible temporary di\ufb00erences can be utilised. Such assets and liabilities are not recognised if the temporary di\ufb00erence arises from the initial recognition (other than in a business combination or for transactions that give rise to equal taxable and deductible temporary di\ufb00erences) of other assets and liabilities in a transaction that a\ufb00ects neither the taxable pro\ufb01t nor the accounting pro\ufb01t. In addition, a deferred tax liability is not recognised if the temporary di\ufb00erence arises from the initial recognition of goodwill. The carrying amount of deferred tax assets is reviewed at each reporting date and reduced to the extent that it is no longer probable that su\ufb03cient taxable pro\ufb01ts will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled, or the asset is realised based on tax laws and rates that have been enacted or substantively enacted at the reporting date. Deferred tax assets and liabilities are o\ufb00set when there is a legally enforceable right to o\ufb00set current tax assets against current tax liabilities, when they relate to income taxes levied by the same taxation authority and the Directors intend to settle the Group\u2019s current tax assets and liabilities on a net basis.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220135225299": { "value": "\n (t) Share-based payments Equity-settled share-based payment transactions with parties other than employees are measured at the fair value of the goods or services received, except where that fair value cannot be estimated reliably, in which case they are measured at the fair value of the equity instruments granted, measured at the date the entity obtains the goods, or the counterparty renders the service. The share-based payment expense is either recognised in pro\ufb01t or loss or recognised as deduction in share premium. A corresponding increase in the warrant reserve is also recognised.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260221033056184": { "value": "\n (u) Operating segments Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision-maker (\u201cCODM\u201d). The CODM, who is responsible for allocating resources and assessing performance of the operating segments, has been identi\ufb01ed as the Board of Directors that makes strategic decisions. The Group consists of one operating segment, being the provision of website development services and therefore no segmental reporting is presented.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220142923936": { "value": "\n 3. Critical accounting judgements and key sources of estimation uncertainty In the application of the accounting policies, which are described in note 2, the Directors are required to make judgements, estimates and assumptions which a\ufb00ect reported income, expenses, assets, liabilities and disclosure of contingent assets and liabilities. The estimates and associated assumptions are based on historical experience, expectations of future events and other factors that are believed to be reasonable under the circumstances. Actual results in the future could di\ufb00er from such estimates. The estimates and underlying assumptions are reviewed on an on-going basis. Revisions to accounting estimates are recognised in the period in which the revision is made. (a) Critical judgements in applying the Group\u2019s accounting policies Accounting for warrants attached to convertible loan notes Warrants that were issued in conjunction with the conversion of convertible loan notes (see note 21) have been accounted for from the date of conversion when the terms of instruments were determined, as opposed to the date of inception of the loans. On conversion and issue of the warrants, the warrants met the de\ufb01nition of equity instruments under IAS 32, and accordingly, were recognised in the warrant reserve at fair value with a corresponding reduction in share premium. \n \n (b) Key sources of estimated uncertainty Identi\ufb01able assets and liabilities assumed on acquisition of subsidiary The fair value of intangible assets acquired through business combinations involves the use of valuation techniques and the estimation of future cash \ufb02ows to be generated over several years. Further details of the business combination are included in note 28. Valuation of Smarter Convert CLN Smarter Convert CLN is a \ufb01nancial liability carried at FVTPL. Its valuation requires the use of the Monte Carlo method to estimate the Company\u2019s future share price as well as the Directors\u2019 estimate of future price of Bitcoin. Details of instrument and the valuation technique used are included in notes 24(d) and 26(b) respectively.\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220143059280": { "value": "\n (b) Key sources of estimated uncertainty Identi\ufb01able assets and liabilities assumed on acquisition of subsidiary The fair value of intangible assets acquired through business combinations involves the use of valuation techniques and the estimation of future cash \ufb02ows to be generated over several years. Further details of the business combination are included in note 28. Valuation of Smarter Convert CLN Smarter Convert CLN is a \ufb01nancial liability carried at FVTPL. Its valuation requires the use of the Monte Carlo method to estimate the Company\u2019s future share price as well as the Directors\u2019 estimate of future price of Bitcoin. Details of instrument and the valuation technique used are included in notes 24(d) and 26(b) respectively.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfUncertaintiesOfEntitysAbilityToContinueAsGoingConcern", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220143147951": { "value": "\n \n 4. Revenue \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31 October 2025 \u00a3 31 October 2024 \u00a3
Revenue from website design services 70,029 -
70,029 -
\n No single customer accounted for more than 10% of total revenue (31 October 2024: none).\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260221033522348": { "value": "\n 4. Revenue \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31 October 2025 \u00a3 31 October 2024 \u00a3
Revenue from website design services 70,029 -
70,029 -
\n No single customer accounted for more than 10% of total revenue (31 October 2024: none).\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220143427449": { "value": "\n \n \n 5. Operating loss \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31 October 2025 \u00a3 31 October 2024 \u00a3
Operating loss is presented a\ufb05er charging:
Depreciation of property, plant and equipment 6,051 -
Amortisation of right-of-use assets 7,798 -
Amortisation of intangible assets 10,186 -
Employee bene\ufb01ts expense (note 7) 837,120 76,000
Auditor remuneration (note 6) 220,000 9,175
Professional and legal fees 300,014 330,790
Listing fees 331,400 -
\n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260221053908988": { "value": "\n \n 5. Operating loss \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31 October 2025 \u00a3 31 October 2024 \u00a3
Operating loss is presented a\ufb05er charging:
Depreciation of property, plant and equipment 6,051 -
Amortisation of right-of-use assets 7,798 -
Amortisation of intangible assets 10,186 -
Employee bene\ufb01ts expense (note 7) 837,120 76,000
Auditor remuneration (note 6) 220,000 9,175
Professional and legal fees 300,014 330,790
Listing fees 331,400 -
\n \n \n 6. Auditor Remuneration During the year, the Group obtained the following services from the Company\u2019s auditors, PKF Littlejohn LLP (2024: Adler Shine LLP): \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31 October 2025 \u00a3 31 October 2024 \u00a3
Fees payable for the audit of the Group and Company \ufb01nancial statements 68,500 8,250
Fees payable to the Company\u2019s auditor for other permitted non-audit services:
- corporate \ufb01nance services: reporting accountant 151,500 -
- tax compliance services - 1,285
Total auditor remuneration 220,000 9,535
\n \n 7. Employee bene\ufb01t expense \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31 October 2025 \u00a3 31 October 2024 \u00a3
Wages and salaries 738,518 76,000
Social security costs 96,512 -
Pension costs 2,090 -
837,120 76,000
\n \n \n The average number of employees during the period was: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31 October 2025 No. 31 October 2024 No.
Directors 5 2
Sta\ufb00 6 -
11 2
\n Directors\u2019 remuneration is disclosed within the Directors\u2019 Remuneration Report.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260221054207334": { "value": "\n 5. Operating loss \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31 October 2025 \u00a3 31 October 2024 \u00a3
Operating loss is presented a\ufb05er charging:
Depreciation of property, plant and equipment 6,051 -
Amortisation of right-of-use assets 7,798 -
Amortisation of intangible assets 10,186 -
Employee bene\ufb01ts expense (note 7) 837,120 76,000
Auditor remuneration (note 6) 220,000 9,175
Professional and legal fees 300,014 330,790
Listing fees 331,400 -
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFeeAndCommissionIncomeExpenseExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220143621910": { "value": "\n \n 6. Auditor Remuneration During the year, the Group obtained the following services from the Company\u2019s auditors, PKF Littlejohn LLP (2024: Adler Shine LLP): \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31 October 2025 \u00a3 31 October 2024 \u00a3
Fees payable for the audit of the Group and Company \ufb01nancial statements 68,500 8,250
Fees payable to the Company\u2019s auditor for other permitted non-audit services:
- corporate \ufb01nance services: reporting accountant 151,500 -
- tax compliance services - 1,285
Total auditor remuneration 220,000 9,535
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220143718763": { "value": "\n \n 7. Employee bene\ufb01t expense \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31 October 2025 \u00a3 31 October 2024 \u00a3
Wages and salaries 738,518 76,000
Social security costs 96,512 -
Pension costs 2,090 -
837,120 76,000
\n \n \n \n The average number of employees during the period was: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31 October 2025 No. 31 October 2024 No.
Directors 5 2
Sta\ufb00 6 -
11 2
\n Directors\u2019 remuneration is disclosed within the Directors\u2019 Remuneration Report.\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220143802919": { "value": "\n The average number of employees during the period was: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31 October 2025 No. 31 October 2024 No.
Directors 5 2
Sta\ufb00 6 -
11 2
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220144020130": { "value": "\n 8. Other income \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31 October 2025 \u00a3 31 October 2024 \u00a3
Cancellation of loan (note 24(b)) 660,260 -
660,260 -
\n Other gains of \u00a3660,260 consists of the loan from Power Metal Resources Plc which was agreed to be written o\ufb00 as detailed further in note 24(b).\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220161219615": { "value": "\n 9. Other gains and losses \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31 October 2025 \u00a3 31 October 2024 \u00a3
Gain on change in fair value of Smarter Convert CLN (note 24(d)) 6,434,435 -
Release of Day 1 losses on Smarter Convert CLN (note 24(d)) (1,588,280) -
Gain on change in fair value of listed securities (note 13) 5,794 -
Loss on change in fair value of cryptocurrency assets (note 14) (543,725) -
4,308,224 -
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220161326935": { "value": "\n \n 10. Finance costs \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31 October 2025 \u00a3 31 October 2024 \u00a3
Upli\ufb05 on convertible loan note (note 24(a)) 339,188 -
Exchange rate gains and losses 15,556 -
354,744 -
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260221040329227": { "value": "\n 10. Finance costs \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31 October 2025 \u00a3 31 October 2024 \u00a3
Upli\ufb05 on convertible loan note (note 24(a)) 339,188 -
Exchange rate gains and losses 15,556 -
354,744 -
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220161404535": { "value": "\n \n 11. Tax expense \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31 October 2025 \u00a3 31 October 2024 \u00a3
Current tax charge - -
Movements in deferred tax 1,211,307 -
Total tax charge 1,211,307 -
\n Total tax charge for the year can be reconciled to the pro\ufb01t/(loss) for the year as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31 October 2025 \u00a3 31 October 2024 \u00a3
Pro\ufb01t/(loss) before taxation 2,835,848 (504,701)
Pro\ufb01t/(loss) before tax multiplied by the UK standard rate of corporation tax of 25% (31 October 2024: small companies\u2019 rate of 19%) 708,962 (95,893)
E\ufb00ects of:
Expenses not deductible for tax purposes 157,854 34,742
E\ufb00ect of tax losses not recognised as deferred tax assets 344,491 61,151
Total tax charge for the year 1,211,307 -
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260221040706570": { "value": "\n 11. Tax expense \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31 October 2025 \u00a3 31 October 2024 \u00a3
Current tax charge - -
Movements in deferred tax 1,211,307 -
Total tax charge 1,211,307 -
\n Total tax charge for the year can be reconciled to the pro\ufb01t/(loss) for the year as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31 October 2025 \u00a3 31 October 2024 \u00a3
Pro\ufb01t/(loss) before taxation 2,835,848 (504,701)
Pro\ufb01t/(loss) before tax multiplied by the UK standard rate of corporation tax of 25% (31 October 2024: small companies\u2019 rate of 19%) 708,962 (95,893)
E\ufb00ects of:
Expenses not deductible for tax purposes 157,854 34,742
E\ufb00ect of tax losses not recognised as deferred tax assets 344,491 61,151
Total tax charge for the year 1,211,307 -
\n \n 25. Deferred tax liability \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Revaluation of Crypto currency \u00a3 Intangible assets \u00a3 Other timing di\ufb00erences \u00a3 Smarter Convert CLN \u00a3 Total \u00a3
As at 1 November 2024 - - - - -
Acquisition of subsidiary 2,314 (73,843) (7,904) - (79,433)
Credited pro\ufb01t or loss (2,314) 2,546 - (1,211,539) (1,211,307)
As at 31 October 2025 - (71,297) (7,904) (1,211,539) (1,290,740)
\n Deferred tax has been measured at the enacted corporation tax rate of 25%. As at 31 October 2025, the Group has unused tax losses of \u00a31,970,512 (2024: \u00a31,145,530) available for o\ufb00set against future pro\ufb01ts. No deferred tax asset has been recognised in respect of these losses (2024: \u00a3nil) as it is not considered probable that there will be future taxable pro\ufb01ts available. All tax losses arose in the UK and may be carried forward inde\ufb01nitely.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220161755547": { "value": "\n 12. Earnings per share Basic earnings per share Basic earnings per share is calculated by dividing the pro\ufb01t/(loss) attributable to equity holders of the Company by the weighted average number of ordinary shares in issue during the year. \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31 October 2025 \u00a3 31 October 2024 \u00a3
Pro\ufb01t/(loss) attributable to equity holders of the Company 1,624,541 (504,701)
Weighted average number of ordinary shares in issue 130,792,601 7,500,000
Basic earnings / (loss) per share (pence) 1.24 (7.16)
\n Diluted earnings per share Diluted earnings per share adjusts the \ufb01gures used in the determination of basic earnings per share as follows: \u2022 the pro\ufb01t \ufb01gure is adjusted to account for the a\ufb05er-tax e\ufb00ect of interest and other \ufb01nancing costs associated with dilutive potential ordinary shares; and \u2022 the weighted average number of additional ordinary shares that would have been outstanding, assuming the conversion of all dilutive potential ordinary shares. \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31 October 2025 \u00a3 31 October 2024 \u00a3
Loss attributable to equity holders of the Company 2,010,075 504,701
Weighted average number of ordinary shares in issue 132,632,365 7,500,000
Diluted loss per share (pence) 1.52 7.16
\n Reconciliation of earnings used in calculating diluted loss per share is detailed below: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31 October 2025 \u00a3 31 October 2024 \u00a3
Pro\ufb01t/(loss) attributable to equity holders of the Company used in calculating basic earnings per share 1,624,541 (504,701)
Adjustments assuming conversion of Smarter Convert CLN (note 24b) \u2013 add back:
Gain on fair value of Smarter Convert CLN (6,434,435) -
Release of Day 1 loss 1,588,280 -
Tax impact of adjustments above 1,211,539 -
Loss attributable to the ordinary equity holders of the Company used in calculating diluted earnings per share (2,010,075) (504,701)
\n Reconciliation of the weighted average number of ordinary shares in issue used in calculating diluted loss per share is detailed below: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31 October 2025 \u00a3 31 October 2024 \u00a3
Weighted average number of ordinary shares used in calculating basic earnings per share 130,792,601 7,500,000
Impact of conversion of Smarter Convert CLN 1,839,764 -
Weighted average number of ordinary shares used in calculating diluted earnings per share 132,632,365 7,500,000
\n Other instruments that give rise to dilutive potential ordinary shares are the warrants issued by the Company and detailed in note 21. Deferred shares do not carry dividend rights and thus no separate earnings per share calculations have been presented.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220162529482": { "value": "\n 13. Financial assets \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Fair value 31 October 2025 \u00a3 31 October 2024 \u00a3
Listed securities
Opening balance - -
Additions on acquisition of subsidiary 85,485 -
Fair value gain 5,794 -
Disposal (89,630) -
Closing balance 1,649 -
\n Power Metal Resources Plc The Company\u2019s subsidiary held shares in Power Metal Resources Plc to the value of \u00a383,835 at date of acquisition. On the 14 July 2025, these were disposed of by the subsidiary for a \u00a35,794 pro\ufb01t. Great Western Mining Corporation Plc The Company\u2019s subsidiary held shares in Great Western Mining Corporation Plc to the value of \u00a31,650 at date of acquisition. At the year end the value of the shares was \u00a31,649. The di\ufb00erence of \u00a31 has been recognised in pro\ufb01t or loss.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialAssetsHeldForTradingExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220164612652": { "value": "\n 14. Cryptocurrency \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Fair value Bitcoin \u00a3
As at 1 November 2024 -
Additions \u2013 on acquisition of subsidiary 600,746
Additions 219,946,439
Fair value loss, recognised in pro\ufb01t or loss (543,725)
As at 31 October 2025 220,003,460
\n The fair value of Bitcoin as at 31 October 2025 was calculated by reference to the unadjusted market price as at 23:59 UK time on 31 October 2025, provided by the Group\u2019s bitcoin broker, which is a Level 1 input under the fair value hierarchy of IFRS 13 (see note 26(b)). Had Bitcoin been measured on a historical cost basis, its carrying value would have been \u00a3220,547,184 as at 31 October 2025 (31 October 2024: \u00a3nil).\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220164752452": { "value": "\n \n \n 15. Intangible assets \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Goodwill \u00a3 Intangible asset - so\ufb05ware \u00a3 Intangible asset - customer relationships \u00a3 Intangible asset \u2013 brand \u00a3 Total \u00a3
Cost
As at 01 November 2024 - - - - -
Acquisition of subsidiary 746,315 15,079 267,424 12,869 1,041,687
As at 31 October 2025 746,315 15,079 267,424 12,869 1,041,687
Accumulated amortisation
As at 01 November 2024 - - - - -
Amortisation - 520 9,222 444 10,186
As at 31 October 2025 - 520 9,222 444 10,186
Carrying amount
As at 31 October 2025 746,315 14,559 258,202 12,425 1,031,501
As at 31 October 2024 - - - - -
\n Goodwill arose on the acquisition of subsidiary as detailed in note 28.\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260221043229199": { "value": "\n \n 15. Intangible assets \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Goodwill \u00a3 Intangible asset - so\ufb05ware \u00a3 Intangible asset - customer relationships \u00a3 Intangible asset \u2013 brand \u00a3 Total \u00a3
Cost
As at 01 November 2024 - - - - -
Acquisition of subsidiary 746,315 15,079 267,424 12,869 1,041,687
As at 31 October 2025 746,315 15,079 267,424 12,869 1,041,687
Accumulated amortisation
As at 01 November 2024 - - - - -
Amortisation - 520 9,222 444 10,186
As at 31 October 2025 - 520 9,222 444 10,186
Carrying amount
As at 31 October 2025 746,315 14,559 258,202 12,425 1,031,501
As at 31 October 2024 - - - - -
\n Goodwill arose on the acquisition of subsidiary as detailed in note 28.\n \n The fair value of assets acquired and the resulting goodwill is detailed below is detailed below: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\u00a3
Intangible asset \u2013 Cryptocurrency 600,746
Other intangible assets 295,371
Property, plant and equipment 11,358
Right of use assets 25,997
Trade and other receivables 747
Financial assets \u2013 listed securities 85,485
Cash and cash equivalents 12,299
Trade and other payables (43,819)
Borrowings (2,095)
Lease liabilities (42,241)
Deferred tax liability (79,433)
Net identi\ufb01able assets acquired 864,415
Goodwill 746,315
Consideration 1,610,730
\n \n The goodwill is attributable to the workforce and an increase in market share. It will not be deductible for tax purposes.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfGoodwillExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220165008085": { "value": "\n 15. Intangible assets \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Goodwill \u00a3 Intangible asset - so\ufb05ware \u00a3 Intangible asset - customer relationships \u00a3 Intangible asset \u2013 brand \u00a3 Total \u00a3
Cost
As at 01 November 2024 - - - - -
Acquisition of subsidiary 746,315 15,079 267,424 12,869 1,041,687
As at 31 October 2025 746,315 15,079 267,424 12,869 1,041,687
Accumulated amortisation
As at 01 November 2024 - - - - -
Amortisation - 520 9,222 444 10,186
As at 31 October 2025 - 520 9,222 444 10,186
Carrying amount
As at 31 October 2025 746,315 14,559 258,202 12,425 1,031,501
As at 31 October 2024 - - - - -
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220164919691": { "value": "\n \n 16. Property, plant and equipment\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Fixtures and \ufb01ttings \u00a3
Cost
As at 01 November 2024 -
Additions on acquisition of subsidiary 11,358
Additions 10,899
As at 31 October 2025 22,257
Accumulated depreciation
As at 01 November 2024 -
Depreciation 6,051
As at 31 October 2025 6,051
Carrying amount
As at 31 October 2025 16,206
As at 31 October 2024 -
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220165417762": { "value": "\n 16. Property, plant and equipment\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Fixtures and \ufb01ttings \u00a3
Cost
As at 01 November 2024 -
Additions on acquisition of subsidiary 11,358
Additions 10,899
As at 31 October 2025 22,257
Accumulated depreciation
As at 01 November 2024 -
Depreciation 6,051
As at 31 October 2025 6,051
Carrying amount
As at 31 October 2025 16,206
As at 31 October 2024 -
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Motor vehicles \u00a3
Cost
As at 01 November 2024 -
Acquisition of subsidiary 25,997
As at 31 October 2025 25,997
Accumulated depreciation
As at 01 November 2024 -
Depreciation 7,798
As at 31 October 2025 7,798
Carrying amount
As at 31 October 2025 18,199
As at 31 October 2024 -
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220175808481": { "value": "\n 17. Right-of-use asset \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Motor vehicles \u00a3
Cost
As at 01 November 2024 -
Acquisition of subsidiary 25,997
As at 31 October 2025 25,997
Accumulated depreciation
As at 01 November 2024 -
Depreciation 7,798
As at 31 October 2025 7,798
Carrying amount
As at 31 October 2025 18,199
As at 31 October 2024 -
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220165218602": { "value": "\n 18. Trade and other receivables \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31 October 2025 \u00a3 31 October 2024 \u00a3
VAT receivable 86,759 -
Prepayments 89,523 -
Other receivables 289,977 2,200
466,259 2,200
\n The other receivables balance of \u00a3289,977 includes \u00a3271,938 of funds due for ATM shares placed on 31 October 2025 (31 October 2024: \u00a3nil), which were received subsequent to the year end.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220165706461": { "value": "\n \n 19. Cash and cash equivalents \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31 October 2025 \u00a3 31 October 2024 \u00a3
Cash at bank and on hand 1,503,118 109,252
\n All cash held are denominated in GBP. The majority of the cash balance is held at year-end is with a banking institution with a credit rating of A+. During the year, some cash balances were held with payment processors for a short period of time to facilitate transactions.\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220165929657": { "value": "\n 19. Cash and cash equivalents \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31 October 2025 \u00a3 31 October 2024 \u00a3
Cash at bank and on hand 1,503,118 109,252
\n All cash held are denominated in GBP. The majority of the cash balance is held at year-end is with a banking institution with a credit rating of A+. During the year, some cash balances were held with payment processors for a short period of time to facilitate transactions.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndBankBalancesAtCentralBanksExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220170018252": { "value": "\n 20. Share capital and share premium \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31 October 2025 \u00a3 31 October 2024 \u00a3
Share capital:
Ordinary shares of 0.1p each 300,237 7,050
Deferred shares of 4.9p each 345,450 345,450
Total share capital 645,687 352,500
Share premium 208,760,100 1,515,032
\n Ordinary shares Ordinary shares of 0.1p each entitle the holders to receive dividends as declared from time to time and to vote at meetings of the Company. All ordinary shares rank equally with regard the Company\u2019s residual net assets. There are no restrictions on the transfer of shares. During the year ended 31 October 2025, the Company issued new ordinary shares as detailed below: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
No of Shares No. Share capital \u00a3 Share Premium \u00a3 Total \u00a3
As at 1 November 2024 7,050,000 7,050 1,515,032 1,522,082
Transactions on 25 April 2025:
Acquisition of subsidiary* 25,778,732 25,779 - 25,779
Conversion of convertible loan notes 67,837,603 67,838 1,288,914 1,356,752
Advisor shares issued 21,154,128 21,154 495,449 516,603
Placing and subscription shares 25,080,894 25,081 601,941 627,022
139,851,357 139,852 2,386,304 2,526,156
7 May 2025 - Ordinary 1p shares 14,015,320 14,015 2,228,436 2,242,451
14 May 2025 - Ordinary 1p shares 12,783,185 12,783 3,438,677 3,451,460
22 May 2025 - Ordinary 1p shares 13,942,805 13,942 6,818,032 6,831,974
4 June 2025 - Ordinary 1p shares 16,538,799 16,539 13,379,888 13,396,427
16 June 2025 - Ordinary 1p shares 16,297,627 16,298 29,319,431 29,335,729
22 June 2025 - Ordinary 1p shares 766,719 767 3,794,492 3,795,259
25 June 2025 - Ordinary 1p shares 14,221,623 14,222 41,228,485 41,242,707
7 July 2025 - Ordinary 1p shares 7,000,000 7,000 22,867,310 22,874,310
8 July 2025 - Ordinary 1p shares 3,182,013 3,181 10,338,361 10,341,542
9 July 2025 - Ordinary 1p shares 14,000,000 14,000 30,969,514 30,983,514
17 July 2025 - Ordinary 1p shares 5,947,099 5,947 17,537,995 17,543,942
1 August 2025 - Ordinary 1p shares 2,560,975 2,561 5,247,438 5,249,999
1 August 2025 - Ordinary 1p shares 1,398,931 1,399 2,866,410 2,867,809
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
No of Shares No. Share capital \u00a3 Share Premium \u00a3 Total \u00a3
4 September 2025 - Ordinary 1p shares 21,000,000 21,000 11,587,354 11,608,354
6 October 2025 - Ordinary 1p shares 9,680,640 9,681 9,670,959 9,680,640
Share issue costs - - (5,600,712) (5,600,712)
Warrants issued on conversion of convertible loan notes - - (833,306) (833,306)
As at 31 October 2025 300,237,093 300,237 208,760,100 209,060,337
\n * On acquisition of subsidiary, a merger relief reserve of \u00a3618,689 was recognised on the shares issued. On 25 April 2025, following successful admission to Aquis the Company issued 139,851,357 Ordinary 0.1p shares for net proceeds of \u00a32,640,827. This consisted of 25,778,732 issued to sellers of SWC Ltd in consideration (see note 28), 67,837,603 were issued to pre-IPO investors on settlement of the convertible loan note (see note 24), 21,154,128 were issued in lieu of payment of expenses for advisors, 18,856,894 were issued as part of the subscription and the remaining 6,224,000 were the number of placing shares issued. On 9 July 2025, the Company issued 14,000,000 shares pursuant to a fundraising agreement with its broker (\u201cATM Facility\u201d) whereby the broker subscribes to the shares at nominal value and subsequently places the shares with investors. Any premium over nominal value achieved through the placing by the broker is passed to the Company less commission. All shares were placed as at year end. On 4 September 2025, the Company issued 21,000,000 at par value pursuant to a subscription agreement with its broker. Under the agreement, the broker may sell ordinary shares on behalf of the Company subject to agreed restrictions, including weekly volume limits linked to market trading closing price, and the Company will bene\ufb01t by receiving approximately 97% of the net proceeds of any sales of the shares achieved by the broker. As at 31 October 2025, a balance of 17,722,000 shares had not yet been placed. At 31 October 2025, \u00a3271,938 of the proceeds relating to the shares issued under the subscription agreement had not yet been received by the Company and has been recognised within other receivables. The proceeds were received subsequent to the year-end. Deferred shares The Company has 7,050,000 Deferred shares of 4.9p each in issue (2024: 7,050,000 Deferred shares). Deferred shares are not transferable, do not carry any rights to attend meetings of the Company, to receive dividends or distributions, except for return of capital on a winding up once the holders of ordinary shares have \ufb01rst received a return on capital of \u00a31,000,000 in respect of each Ordinary share held by them. The Company may acquire from the holder of Deferred shares all of their Deferred shares for a total consideration of 1 pence. \n \n 21. Warrant reserve \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
No. \u00a3
Opening balance - -
Warrants issued on conversion of the CLN (note 24(a)) 67,837,603 833,306
Warrants issued on acquisition of subsidiary (note 28) 25,778,732 316,662
Share-based payment \u2013 advisor warrants 2,450,000 30,095
Warrants issued on 6 October 2025 9,680,640 -
Closing balance 105,746,975 1,180,063
\n \n \n \n On 25 April 2025, the Company issued 96,066,335 warrants, exercisable at 2.5 pence per ordinary shares between 25 April 2026 and 25 April 2028. These warrants have been recognised at fair value, which has been determined using the Black Scholes model with the following inputs: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2.5p warrants
Share price at the date of grant (pence) 2.500
Exercise price (pence) 2.500
Dividend yield 0%
Time until exercise, assumed to be the mid-point when exercisable 2.0 years
Annual risk-free interest rate 3.66%
Volatility 89.26%
Resulting fair value per warrant (pence) 1.228
\n As part of the Aquis IPO, the Company issued further 2,450,000 warrants to advisors on the same terms as the warrants detailed above. This represents an equity settled share-based payment, which was recognised at the fair value of the warrants issued. On 9 October 2025, the Company issued warrants in connection with an equity placing of 9,680,640 ordinary shares. The warrants entitle the holder to subscribe for one ordinary share at a \ufb01xed exercise price of \u00a31.50 and are exercisable over a contractual term of 36 months. As the placing price for the shares and warrants of \u00a31.00 was below the quoted market price of the Company\u2019s shares of \u00a31.02 at the grant date, no fair value is attributed to these warrants. No warrants were issued during the year ended 31 October 2024. The warrants are not subsequently revalued.\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220170213563": { "value": "\n 21. Warrant reserve \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
No. \u00a3
Opening balance - -
Warrants issued on conversion of the CLN (note 24(a)) 67,837,603 833,306
Warrants issued on acquisition of subsidiary (note 28) 25,778,732 316,662
Share-based payment \u2013 advisor warrants 2,450,000 30,095
Warrants issued on 6 October 2025 9,680,640 -
Closing balance 105,746,975 1,180,063
\n \n On 25 April 2025, the Company issued 96,066,335 warrants, exercisable at 2.5 pence per ordinary shares between 25 April 2026 and 25 April 2028. These warrants have been recognised at fair value, which has been determined using the Black Scholes model with the following inputs: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
2.5p warrants
Share price at the date of grant (pence) 2.500
Exercise price (pence) 2.500
Dividend yield 0%
Time until exercise, assumed to be the mid-point when exercisable 2.0 years
Annual risk-free interest rate 3.66%
Volatility 89.26%
Resulting fair value per warrant (pence) 1.228
\n As part of the Aquis IPO, the Company issued further 2,450,000 warrants to advisors on the same terms as the warrants detailed above. This represents an equity settled share-based payment, which was recognised at the fair value of the warrants issued. On 9 October 2025, the Company issued warrants in connection with an equity placing of 9,680,640 ordinary shares. The warrants entitle the holder to subscribe for one ordinary share at a \ufb01xed exercise price of \u00a31.50 and are exercisable over a contractual term of 36 months. As the placing price for the shares and warrants of \u00a31.00 was below the quoted market price of the Company\u2019s shares of \u00a31.02 at the grant date, no fair value is attributed to these warrants. No warrants were issued during the year ended 31 October 2024. The warrants are not subsequently revalued.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220170318087": { "value": "\n 22. Lease liabilities \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31 October 2025 \u00a3 31 October 2024 \u00a3
Current liabilities 30,112 -
Non-current liabilities 7,523 -
37,635 -
\n The Group leases motor vehicles. With the exception of short-term leases and leases of low value underlying assets, each lease is re\ufb02ected on the consolidated statement of \ufb01nancial position as a right-of-use asset (note 17) and a lease liability. The Group has recognised one motor vehicle lease in the twelve months ended 31 October 2025 as a result of acquisition of subsidiary (note 28). The hire purchase agreement includes the option to purchase the motor vehicle at the end of lease term in November 2028, which is expected to be exercised, and the rate implicit in the lease is 0%. No \ufb01nance charges have been recognised in pro\ufb01t or loss in relation to the lease.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220170349440": { "value": "\n 23. Trade and other payables \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31 October 2025 \u00a3 31 October 2024 \u00a3
Trade payables 118,633 30
Accruals 21,775 14,785
VAT payable - 12,625
Other creditors 234,679 -
375,087 27,440
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220170450236": { "value": "\n 24. Borrowings \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31 October 2025 \u00a3 31 October 2024 \u00a3
Convertible loan facility - 50,000
Loan from Power Metal Resources Plc - 562,291
Other borrowings - 393,105
Smarter Convert CLN 10,957,578 -
10,957,578 1,005,396
\n (a) February 2025 Convertible loan note In February 2025, the Company issued convertible loan notes (\u201cFeb CLN\u201d) to various pre-IPO investors, totalling \u00a31,356,752 who had originally subscribed for shares in the Company in connection with a previous aborted IPO. The loan notes entitled the holders to receive shares on IPO at a 20% discount to the IPO price, along with one warrant for each share received. The loan notes had the option to be redeemed in cash in the event of a default. The loan notes mandatorily converted to shares on IPO date, being 25 April 2025. The e\ufb00ective interest on the \ufb01nancial liability element of the loan note is recorded as a \ufb01nance cost of \u00a3339,188. On IPO, the terms of the warrants were \ufb01nalised and entitled the shareholders to subscribe for additional shares at \ufb01xed price, the IPO price, leading to the warrants being recognised as equity instruments at fair value. The value of the warrants issued totals \u00a3833,306 and is recognised in equity in the Warrant Reserve, with the corresponding reduction in share premium as part of IPO share issue costs. (b) Loan from Power Metal Resources Plc The loan from Power Metal Resources Plc (\u201cPOW\u201d) was written o\ufb00 during the year ended 31 October 2025 with the corresponding gain recognised in other income in pro\ufb01t or loss. The loan from POW was provided in connection with an acquisition opportunity related to an asset owned by POW, however the transaction ultimately did not complete, and the loan was written o\ufb00. At the time of the write-o\ufb00, Sean Wade was the chief executive o\ufb03cer of both POW and the Company however he did not have a controlling interest in either company. (c) Convertible loan facility and other borrowings The Convertible loan facility was also repaid during the period. Other borrowings consisted of pre-IPO investors who were either repaid or re\ufb01nanced into Feb CLN detailed above. (d) Smarter Convert CLN On 5 August 2025, the Company issued a convertible loan note (\u201cSmarter Convert CLN\u201d) raising gross proceeds of \u00a315,803,733, which were used to acquire 177.8909127 Bitcoins and are held in a segregated wallet. The instrument is interest-free and has a term of one year. On maturity, the instrument can be settled as follows, at the option of the noteholders (\u201cSettlement\u201d): (i) Full or partial conversion of the notes into Company shares at \u00a32.0475 per share; or (ii) Transfer of the Bitcoin acquired less transaction costs; or (iii) Payment of the equivalent of the value of Bitcoin in GBP, USD, or EUR; The noteholders have the option to trigger Settlement at any time. The Company has the option to trigger Settlement a\ufb05er 5 February 2026, if both the market price of the Company shares exceeds \u00a33.07125 per share for 10 consecutive trading days, and the percentage increase in the Company\u2019s share price over that period exceeds the percentage increase in the price of Bitcoin.\n \n The instrument was analysed in accordance with the requirements of IAS 32 and IFRS 9 and the Directors have elected on initial recognition to designate the whole instrument as a \ufb01nancial liability measured at fair value through pro\ufb01t or loss as the instrument contains a non-closely-related embedded derivative. The fair value of Smarter Convert CLN at initial recognition was calculated using Level 3 valuation techniques detailed in note 26(b). As the fair value at of the liability at initial recognition exceeds the cash proceeds, the resulting loss, Day 1 loss, is released into the pro\ufb01t or loss over the term of instrument. The initial recognition of Smarter Convert CLN is detailed below: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\u00a3
Fair value of Smarter Convert CLN 22,156,853
Less: cash proceeds (15,803,733)
Day 1 loss to be released over the term of the instrument 6,353,120
\n As at 31 October 2025, the fair value of Smarter Convert CLN reduced to \u00a315,722,418 with corresponding gain of \u00a36,434,435 recognised in other gains and losses. Day 1 losses of \u00a31,588,280 were released into pro\ufb01t or loss as an expense within other gains and losses. Changes in the carrying values of Smarter Convert CLN and its components are detailed below: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Fair value of Smarter Convert CLN \u00a3 Day 1 Deferred Loss \u00a3 Total \u00a3
At 1 November 2024 - - -
Initial recognition 22,156,853 (6,353,120) 15,803,733
Change in fair value of Smarter Convert CLN (6,434,435) - (6,434,435)
Release of Day 1 losses - 1,588,280 1,588,280
At 31 October 2025 15,722,418 (4,764,840) 10,957,578
\n Movements in Group\u2019s borrowings are detailed below: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Convertible loan facility \u00a3 Loan from POW \u00a3 Other borrowings \u00a3 Feb 2025 CLN \u00a3 Smarter Convert CLN \u00a3 Total \u00a3
Balance as at 1 November 2024 50,000 562,291 393,105 - - 1,005,396
Drawdowns - 97,969 12,000 1,075,501 15,803,733 16,989,203
Repayments (50,000) - (123,853) - - (173,853)
Write-o\ufb00 - (660,260) - - - (660,260)
Re\ufb01nance into CLN - - (281,252) 281,252 - -
Conversion into shares and warrants - - - (1,356,753) - (1,356,753)
Release of Day 1 losses - - - - 1,588,280 1,588,280
Change in fair value - - - - (6,434,435) (6,434,435)
Balance as at 31 October 2025 - - - - 10,957,578 10,957,578
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220170748763": { "value": "\n 26. Financial instruments (a) Categories of \ufb01nancial instruments \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31 October 2025 \u00a3 31 October 2024 \u00a3
Financial assets
Financial assets at amortised cost:
Other receivables 289,977 2,200
Cash and cash equivalents 1,503,119 109,252
1,793,096 111,452
Financial assets at fair value through pro\ufb01t or loss:
Listed securities 1,649 -
Total \ufb01nancial assets 1,794,745 111,452
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31 October 2025 \u00a3 31 October 2024 \u00a3
Financial liabilities
Financial liabilities at amortised cost:
Trade payables 118,633 30
Accruals 21,775 14,785
Other creditors 234,679 -
Borrowings 1,005,396
Lease liabilities 37,635 -
412,722 1,020,211
Financial liabilities at fair value through pro\ufb01t or loss:
Smarter Convert CLN, excluding Day 1 losses 15,722,418 -
Total \ufb01nancial liabilities 16,135,140 1,020,211
\n Financial instruments exclude prepayments, VAT, taxation and social security liability balances. There are no material di\ufb00erences between the carrying value and fair value of the Group\u2019s \ufb01nancial instruments carried at amortised cost because of their short maturities. All \ufb01nancial instruments are denominated in GBP.\n \n \n \n (b) Fair value hierarchy Some of the Group\u2019s \ufb01nancial assets are measured at fair value at the end of each reporting period. Valuation techniques in determining the fair values are divided into three levels based on the quality of inputs. There were no transfers between fair value hierarchies in the period ended 31 October 2025. (2024: None) Level 1 \u2013 Quoted market prices Fair value is determined by reference to unadjusted quoted prices for identical assets and liabilities in active markets where the quoted price is readily available. The following \ufb01nancial assets are recognised at fair value through pro\ufb01t or loss and are classi\ufb01ed within the Level 1 category: \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31 October 2025 \u00a3 31 October 2024 \u00a3
Listed securities 1,649 -
\n Level 2 \u2013 Valuation techniques using observable inputs Fair value is determined using inputs other than quoted prices included in Level 1 that are unobservable, directly or indirectly. There were no level 2 inputs during the year. Level 3 \u2013 Valuation techniques using signi\ufb01cant unobservable inputs Fair value is dependent on signi\ufb01cant inputs that are unobservable. The following \ufb01nancial liabilities are recognised at fair value through pro\ufb01t or loss and are classi\ufb01ed within the Level 3 category: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n
31 October 2025 \u00a3 31 October 2024 \u00a3
Fair value of Smarter Convert CLN 15,722,418 -
\n Valuation technique and inputs The fair value of the Smarter Convert CLN at initial recognition and 31 October 2025 was estimated using a Monte Carlo simulation model. The key inputs into the valuations were as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
5 August 2025 31 October 2025
Company share price \u00a32.00 \u00a30.535
Risk-free rate 3.72% 3.65%
Annualised volatility of Company shares 118% 133%
Bitcoin price at 5 August 2026 US$ 122,055 US$ 116,210
\n Bitcoin prices at 5 August 2026 were derived from forward prices. The volatility of Company shares was derived from a peer group of comparable listed companies as the Company shares have not been listed for a su\ufb03ciently long period. No change the fair value of the Smarter Convert CLN is attributable to the changes in Company\u2019s credit risk. Transfers between levels of the fair value hierarchy There were no transfers between levels of the fair value hierarchy during the year.\n \n \n \n (c) Risk management The Board of Directors has overall responsibility for the establishment and oversight of the Group\u2019s risk management framework. The Group\u2019s risk management policies are established to identify and analyse the risks faced by the Group, to set appropriate risk limits and controls, and to monitor risks and adherence to limits. Risk management policies and systems are reviewed regularly to re\ufb02ect changes in market conditions and the Group\u2019s activities. The Group, through its training, management standards and procedures, aims to develop a disciplined and constructive control environment in which all employees understand their roles and obligations. The main \ufb01nancial risks arising from the Group\u2019s \ufb01nancial instruments are market risk, credit risk and liquidity risk.\n \n \n \n \n Credit risk Credit risk is the risk of \ufb01nancial loss if a customer or counterparty to a \ufb01nancial instrument fails to meet its contractual obligations. The carrying amount of \ufb01nancial assets represents the maximum credit exposure. For the Group, credit risk arises primarily from cash balances held at banks and other receivables. The risk in relation to cash balances is mitigated by keeping cash with reputable \ufb01nancial institutions with a high credit rating and keeping cash balances with payment processors for only as long as necessary. \n \n \n Liquidity risk Liquidity risk arises from the possibility that the Company and its subsidiaries might encounter di\ufb03culty in settling its debts or otherwise meeting its obligations related to \ufb01nancial liabilities. The Directors manage this risk by monitoring its \ufb01nancial resources and carefully planning its expenditure programmes. The Group has successfully raised \ufb01nance, and the Directors consider the Group\u2019s investment in cryptocurrencies to be highly liquid. Contractual maturity dates of the Group\u2019s \ufb01nancial liabilities are detailed below. The amounts are undiscounted contractual payments and thus include future interest and charges. \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
As at 31 October 2025 Less than 12 months \u00a3 A\ufb05er 12 months \u00a3 Total \u00a3
Trade and other payable excluding non-\ufb01nancial liabilities 375,087 - 375,087
Lease liabilities 9,212 28,423 37,635
Smarter Convert CLN 15,619,518 - 15,619,518
Total 16,003,817 28,423 16,032,240
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
As at 31 October 2024 Less than 12 months \u00a3 A\ufb05er 12 months \u00a3 Total \u00a3
Trade and other payable excluding non-\ufb01nancial liabilities 14,815 - 14,815
Borrowings 1,005,396 - 1,005,396
Total 1,020,211 - 1,020,211
\n The contractual amount payable on the Smarter Convert CLN, as detailed in note 24(d), is based on the price of Bitcoin at the date of settlement and is subject to the noteholder electing to redeem the note in cash, unless converted earlier by the Company. The \ufb01gure used in the table above is based on the Directors\u2019 estimated price of Bitcoin when the instrument matures on 25 August 2026. The Group has su\ufb03cient cash reserves to meet its lease and trade and other payables liabilities. \n \n \n Market risk The Group is not materially exposed to currency and interest rate risk. The Group\u2019s market risk exposure is limited to price \ufb02uctuations in the value of Bitcoin, which the Directors monitor closely and do not generally rely on to fund working capital requirements. The Group\u2019s remaining investment in listed securities is minimal and is not considered material.\n \n \n \n (d) Capital risk management The Board\u2019s objectives when managing capital are to safeguard the Group\u2019s ability to continue as a going concern, to enable the Group to continue its principal activities, and to maintain an optimal capital structure to reduce the cost of capital. The Group\u2019s capital consists primarily of equity.\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220170940073": { "value": "\n \n (b) Fair value hierarchy Some of the Group\u2019s \ufb01nancial assets are measured at fair value at the end of each reporting period. Valuation techniques in determining the fair values are divided into three levels based on the quality of inputs. There were no transfers between fair value hierarchies in the period ended 31 October 2025. (2024: None) Level 1 \u2013 Quoted market prices Fair value is determined by reference to unadjusted quoted prices for identical assets and liabilities in active markets where the quoted price is readily available. The following \ufb01nancial assets are recognised at fair value through pro\ufb01t or loss and are classi\ufb01ed within the Level 1 category: \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31 October 2025 \u00a3 31 October 2024 \u00a3
Listed securities 1,649 -
\n Level 2 \u2013 Valuation techniques using observable inputs Fair value is determined using inputs other than quoted prices included in Level 1 that are unobservable, directly or indirectly. There were no level 2 inputs during the year. Level 3 \u2013 Valuation techniques using signi\ufb01cant unobservable inputs Fair value is dependent on signi\ufb01cant inputs that are unobservable. The following \ufb01nancial liabilities are recognised at fair value through pro\ufb01t or loss and are classi\ufb01ed within the Level 3 category: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n
31 October 2025 \u00a3 31 October 2024 \u00a3
Fair value of Smarter Convert CLN 15,722,418 -
\n Valuation technique and inputs The fair value of the Smarter Convert CLN at initial recognition and 31 October 2025 was estimated using a Monte Carlo simulation model. The key inputs into the valuations were as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
5 August 2025 31 October 2025
Company share price \u00a32.00 \u00a30.535
Risk-free rate 3.72% 3.65%
Annualised volatility of Company shares 118% 133%
Bitcoin price at 5 August 2026 US$ 122,055 US$ 116,210
\n Bitcoin prices at 5 August 2026 were derived from forward prices. The volatility of Company shares was derived from a peer group of comparable listed companies as the Company shares have not been listed for a su\ufb03ciently long period. No change the fair value of the Smarter Convert CLN is attributable to the changes in Company\u2019s credit risk. Transfers between levels of the fair value hierarchy There were no transfers between levels of the fair value hierarchy during the year.\n \n \n \n The fair value of assets acquired and the resulting goodwill is detailed below is detailed below: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\u00a3
Intangible asset \u2013 Cryptocurrency 600,746
Other intangible assets 295,371
Property, plant and equipment 11,358
Right of use assets 25,997
Trade and other receivables 747
Financial assets \u2013 listed securities 85,485
Cash and cash equivalents 12,299
Trade and other payables (43,819)
Borrowings (2,095)
Lease liabilities (42,241)
Deferred tax liability (79,433)
Net identi\ufb01able assets acquired 864,415
Goodwill 746,315
Consideration 1,610,730
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220171010637": { "value": "\n (b) Fair value hierarchy Some of the Group\u2019s \ufb01nancial assets are measured at fair value at the end of each reporting period. Valuation techniques in determining the fair values are divided into three levels based on the quality of inputs. There were no transfers between fair value hierarchies in the period ended 31 October 2025. (2024: None) Level 1 \u2013 Quoted market prices Fair value is determined by reference to unadjusted quoted prices for identical assets and liabilities in active markets where the quoted price is readily available. The following \ufb01nancial assets are recognised at fair value through pro\ufb01t or loss and are classi\ufb01ed within the Level 1 category: \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31 October 2025 \u00a3 31 October 2024 \u00a3
Listed securities 1,649 -
\n Level 2 \u2013 Valuation techniques using observable inputs Fair value is determined using inputs other than quoted prices included in Level 1 that are unobservable, directly or indirectly. There were no level 2 inputs during the year. Level 3 \u2013 Valuation techniques using signi\ufb01cant unobservable inputs Fair value is dependent on signi\ufb01cant inputs that are unobservable. The following \ufb01nancial liabilities are recognised at fair value through pro\ufb01t or loss and are classi\ufb01ed within the Level 3 category: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n
31 October 2025 \u00a3 31 October 2024 \u00a3
Fair value of Smarter Convert CLN 15,722,418 -
\n Valuation technique and inputs The fair value of the Smarter Convert CLN at initial recognition and 31 October 2025 was estimated using a Monte Carlo simulation model. The key inputs into the valuations were as follows: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
5 August 2025 31 October 2025
Company share price \u00a32.00 \u00a30.535
Risk-free rate 3.72% 3.65%
Annualised volatility of Company shares 118% 133%
Bitcoin price at 5 August 2026 US$ 122,055 US$ 116,210
\n Bitcoin prices at 5 August 2026 were derived from forward prices. The volatility of Company shares was derived from a peer group of comparable listed companies as the Company shares have not been listed for a su\ufb03ciently long period. No change the fair value of the Smarter Convert CLN is attributable to the changes in Company\u2019s credit risk. Transfers between levels of the fair value hierarchy There were no transfers between levels of the fair value hierarchy during the year.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220171142148": { "value": "\n (c) Risk management The Board of Directors has overall responsibility for the establishment and oversight of the Group\u2019s risk management framework. The Group\u2019s risk management policies are established to identify and analyse the risks faced by the Group, to set appropriate risk limits and controls, and to monitor risks and adherence to limits. Risk management policies and systems are reviewed regularly to re\ufb02ect changes in market conditions and the Group\u2019s activities. The Group, through its training, management standards and procedures, aims to develop a disciplined and constructive control environment in which all employees understand their roles and obligations. The main \ufb01nancial risks arising from the Group\u2019s \ufb01nancial instruments are market risk, credit risk and liquidity risk.\n \n \n Credit risk Credit risk is the risk of \ufb01nancial loss if a customer or counterparty to a \ufb01nancial instrument fails to meet its contractual obligations. The carrying amount of \ufb01nancial assets represents the maximum credit exposure. For the Group, credit risk arises primarily from cash balances held at banks and other receivables. The risk in relation to cash balances is mitigated by keeping cash with reputable \ufb01nancial institutions with a high credit rating and keeping cash balances with payment processors for only as long as necessary. \n \n \n Liquidity risk Liquidity risk arises from the possibility that the Company and its subsidiaries might encounter di\ufb03culty in settling its debts or otherwise meeting its obligations related to \ufb01nancial liabilities. The Directors manage this risk by monitoring its \ufb01nancial resources and carefully planning its expenditure programmes. The Group has successfully raised \ufb01nance, and the Directors consider the Group\u2019s investment in cryptocurrencies to be highly liquid. Contractual maturity dates of the Group\u2019s \ufb01nancial liabilities are detailed below. The amounts are undiscounted contractual payments and thus include future interest and charges. \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
As at 31 October 2025 Less than 12 months \u00a3 A\ufb05er 12 months \u00a3 Total \u00a3
Trade and other payable excluding non-\ufb01nancial liabilities 375,087 - 375,087
Lease liabilities 9,212 28,423 37,635
Smarter Convert CLN 15,619,518 - 15,619,518
Total 16,003,817 28,423 16,032,240
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
As at 31 October 2024 Less than 12 months \u00a3 A\ufb05er 12 months \u00a3 Total \u00a3
Trade and other payable excluding non-\ufb01nancial liabilities 14,815 - 14,815
Borrowings 1,005,396 - 1,005,396
Total 1,020,211 - 1,020,211
\n The contractual amount payable on the Smarter Convert CLN, as detailed in note 24(d), is based on the price of Bitcoin at the date of settlement and is subject to the noteholder electing to redeem the note in cash, unless converted earlier by the Company. The \ufb01gure used in the table above is based on the Directors\u2019 estimated price of Bitcoin when the instrument matures on 25 August 2026. The Group has su\ufb03cient cash reserves to meet its lease and trade and other payables liabilities. \n \n \n Market risk The Group is not materially exposed to currency and interest rate risk. The Group\u2019s market risk exposure is limited to price \ufb02uctuations in the value of Bitcoin, which the Directors monitor closely and do not generally rely on to fund working capital requirements. The Group\u2019s remaining investment in listed securities is minimal and is not considered material.\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220171400524": { "value": "\n Credit risk Credit risk is the risk of \ufb01nancial loss if a customer or counterparty to a \ufb01nancial instrument fails to meet its contractual obligations. The carrying amount of \ufb01nancial assets represents the maximum credit exposure. For the Group, credit risk arises primarily from cash balances held at banks and other receivables. The risk in relation to cash balances is mitigated by keeping cash with reputable \ufb01nancial institutions with a high credit rating and keeping cash balances with payment processors for only as long as necessary. \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220171445894": { "value": "\n Liquidity risk Liquidity risk arises from the possibility that the Company and its subsidiaries might encounter di\ufb03culty in settling its debts or otherwise meeting its obligations related to \ufb01nancial liabilities. The Directors manage this risk by monitoring its \ufb01nancial resources and carefully planning its expenditure programmes. The Group has successfully raised \ufb01nance, and the Directors consider the Group\u2019s investment in cryptocurrencies to be highly liquid. Contractual maturity dates of the Group\u2019s \ufb01nancial liabilities are detailed below. The amounts are undiscounted contractual payments and thus include future interest and charges. \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
As at 31 October 2025 Less than 12 months \u00a3 A\ufb05er 12 months \u00a3 Total \u00a3
Trade and other payable excluding non-\ufb01nancial liabilities 375,087 - 375,087
Lease liabilities 9,212 28,423 37,635
Smarter Convert CLN 15,619,518 - 15,619,518
Total 16,003,817 28,423 16,032,240
\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
As at 31 October 2024 Less than 12 months \u00a3 A\ufb05er 12 months \u00a3 Total \u00a3
Trade and other payable excluding non-\ufb01nancial liabilities 14,815 - 14,815
Borrowings 1,005,396 - 1,005,396
Total 1,020,211 - 1,020,211
\n The contractual amount payable on the Smarter Convert CLN, as detailed in note 24(d), is based on the price of Bitcoin at the date of settlement and is subject to the noteholder electing to redeem the note in cash, unless converted earlier by the Company. The \ufb01gure used in the table above is based on the Directors\u2019 estimated price of Bitcoin when the instrument matures on 25 August 2026. The Group has su\ufb03cient cash reserves to meet its lease and trade and other payables liabilities. \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220171525816": { "value": "\n Market risk The Group is not materially exposed to currency and interest rate risk. The Group\u2019s market risk exposure is limited to price \ufb02uctuations in the value of Bitcoin, which the Directors monitor closely and do not generally rely on to fund working capital requirements. The Group\u2019s remaining investment in listed securities is minimal and is not considered material.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220171813620": { "value": "\n (d) Capital risk management The Board\u2019s objectives when managing capital are to safeguard the Group\u2019s ability to continue as a going concern, to enable the Group to continue its principal activities, and to maintain an optimal capital structure to reduce the cost of capital. The Group\u2019s capital consists primarily of equity.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220171936251": { "value": "\n 27. Related party transactions \n \n Related parties comprise of key management personnel who are the Directors of the Company. Their remuneration is detailed below: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31 October 2025 \u00a3 31 October 2024 \u00a3
Short-term employment bene\ufb01ts 652,463 76,000
Social security costs 1,284 -
653,747 76,000
\n Keysford Limited, in which Sean Edward Wade is a Director, charged consultancy fees for the year ended 31 October 2025 of \u00a318,000 (31 October 2024: \u00a356,000), which are included within the table above. The amount owed to Keysford Limited at 31 October 2025 was \u00a3nil (31 October 2024: \u00a3nil). 123 Accounting Solutions Limited, in which Mario Visconti is a Director, charged consultancy fees for the year ended 31 October 2025 of \u00a313,000 (31 October 2024: \u00a320,000), which are included within the table above. The amount owed to 123 Accounting Solutions Limited at 31 October 2025 was \u00a3nil (31 October 2024: \u00a3nil). Tyler Evans, a Director of the Company, received an Aquis admission success fee of \u00a324,000 settled in shares of Company at the Aquis admission price of 2.5 pence. \n \n \n Within borrowings arising on acquisition of SWC Ltd, there was a balance of \u00a3694 owed to Andrew Webley and \u00a31,401 Jo Webley. These represent loans made by the Director and a person connected to the Director. Both amounts were repaid during the year ended 31 October 2025. Andrew Webley and Jo Webley were the selling shareholders of SWC Ltd, which was acquired during the interim period. Details of the consideration transferred are included in note 28. In addition, Andrew Webley subscribed to 1,600,000 shares at the Aquis admission price of 2.5 pence. \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220172117596": { "value": "\n Related parties comprise of key management personnel who are the Directors of the Company. Their remuneration is detailed below: \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
31 October 2025 \u00a3 31 October 2024 \u00a3
Short-term employment bene\ufb01ts 652,463 76,000
Social security costs 1,284 -
653,747 76,000
\n Keysford Limited, in which Sean Edward Wade is a Director, charged consultancy fees for the year ended 31 October 2025 of \u00a318,000 (31 October 2024: \u00a356,000), which are included within the table above. The amount owed to Keysford Limited at 31 October 2025 was \u00a3nil (31 October 2024: \u00a3nil). 123 Accounting Solutions Limited, in which Mario Visconti is a Director, charged consultancy fees for the year ended 31 October 2025 of \u00a313,000 (31 October 2024: \u00a320,000), which are included within the table above. The amount owed to 123 Accounting Solutions Limited at 31 October 2025 was \u00a3nil (31 October 2024: \u00a3nil). Tyler Evans, a Director of the Company, received an Aquis admission success fee of \u00a324,000 settled in shares of Company at the Aquis admission price of 2.5 pence. \n \n Within borrowings arising on acquisition of SWC Ltd, there was a balance of \u00a3694 owed to Andrew Webley and \u00a31,401 Jo Webley. These represent loans made by the Director and a person connected to the Director. Both amounts were repaid during the year ended 31 October 2025. Andrew Webley and Jo Webley were the selling shareholders of SWC Ltd, which was acquired during the interim period. Details of the consideration transferred are included in note 28. In addition, Andrew Webley subscribed to 1,600,000 shares at the Aquis admission price of 2.5 pence. \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220172156671": { "value": "\n 28. Business combinations On 25 April 2025, the Company completed the acquisition of the entire issued share capital of SWC Ltd, a web design company. As part of the consideration, the Company issued ordinary shares to the former shareholders of SWC Ltd, giving them 35% ownership of the enlarged group and SWC\u2019s CEO, joined the Company\u2019s board. \n \n \n The fair value of assets acquired and the resulting goodwill is detailed below is detailed below: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\u00a3
Intangible asset \u2013 Cryptocurrency 600,746
Other intangible assets 295,371
Property, plant and equipment 11,358
Right of use assets 25,997
Trade and other receivables 747
Financial assets \u2013 listed securities 85,485
Cash and cash equivalents 12,299
Trade and other payables (43,819)
Borrowings (2,095)
Lease liabilities (42,241)
Deferred tax liability (79,433)
Net identi\ufb01able assets acquired 864,415
Goodwill 746,315
Consideration 1,610,730
\n \n \n \n \n The goodwill is attributable to the workforce and an increase in market share. It will not be deductible for tax purposes.\n Purchase consideration \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\u00a3
Issue of 25,778,732 ordinary shares 644,468
Cash consideration 90,000
Warrants issued to sellers as consideration 316,662
Loan advanced by the Company prior to acquisition 559,600
1,610,730
\n The fair value of the ordinary shares issued as the part of the consideration was determined based on the Aquis IPO price. The fair value of the warrants issued as part of the consideration is detailed in note 21. The acquisition related costs were immaterial. Cash \ufb02ow \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\u00a3
Cash paid as consideration (90,000)
Less cash acquired at acquisition 12,299
Net cash out\ufb02ow on acquisition (77,701)
\n Revenue and pro\ufb01t contribution The acquired business contributed revenues of \u00a370,029 and net pro\ufb01t of \u00a38,005 to the Group for the period from acquisition to 31 October 2025. If the acquisition had occurred on 1 November 2024, consolidated pro-forma revenue and pro\ufb01t for the year ended 31 October 2025 would have been \u00a3154,738 and \u00a3184,858 respectively.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220173105858": { "value": "\n 29. Subsidiaries As at 31 October 2025, the Company had the following subsidiaries: \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
Company Registered o\ufb03ce Proportion of equity shares and voting rights held by the Company Nature of business
The Smarter Web Company Operations Limited (formerly The Smarter Web Company Limited) 160 Aztec West, Almondsbury, Bristol, United Kingdom, BS32 4TU 100% Web portals
SWC Holdings Malta Limited 230 Works Business Centre Second Floor, Triq Ilkungress Ewkaristiku, Mosta, MST 9039, Malta 100% Treasury company
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } }, "Fxbrl_20260220173157756": { "value": "\n 30. Post Balance Sheet Events On 23 December 2025, the Company entered into a new subscription agreement with Shard Merchant Capital Ltd, replacing the subscription agreement entered into on 3 September 2025. The agreement provides for the issue of 50,000,000 new ordinary shares at par value and also covers 13,240,500 ordinary shares previously issued and not yet sold, resulting in an aggregate available allocation of 63,240,500 ordinary shares. Under the agreement, Shard Merchant Capital Ltd may sell ordinary shares on behalf of the Company subject to agreed restrictions, including weekly volume limits linked to market trading closing price, and the Company\u2019s ability to suspend or recommence sales at its discretion, with the Company entitled to receive approximately 98.25% of the gross proceeds from any shares sold. Admission to trading of the new ordinary shares took place on 2 January 2026. On 3 February 2026, the Company\u2019s ordinary shares were admitted to trading on Commercial Companies (Equity Shares) category of the Main Market of the London Stock Exchange.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:213800VQO9FUG4PZMP73", "period": "2024-11-01T00:00:00/2025-11-01T00:00:00" } } } }