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1. GENERAL INFORMATION
\u00a0
Amala Foods Plc (the \u201cCompany\u201d) is a public Company limited by shares. It was incorporated on 11 April 2016 and is registered (registered number 121041) and domiciled in Jersey. The Company\u2019s ordinary shares are listed on the main market of the London Stock Exchange (reference DISH).
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2. BASIS OF PREPARATION AND ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS
\u00a0
The financial statements of the Company have been prepared in accordance with UK-adopted international accounting standards (\u201cUK-Adopted IASs\u201d) and the requirements of the Companies (Jersey) Law 1991.
\u00a0
The financial statements have been prepared on a historical cost basis, except for certain financial instruments that are carried at amortised cost.
\u00a0
The preparation of financial statements in accordance with International Financial Reporting Standards (\u201cUK-Adopted IASs\u201d) requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying the Company\u2019s accounting policies. The areas involving a high degree of judgement or complexity, or areas where assumptions and estimates are significant to the financial statements, are disclosed in Note 3.
\u00a0
The financial statements are prepared in sterling (\u201c\u00a3\u201d), which is the functional currency of the Company. Monetary amounts in these financial statements are rounded to the nearest \u00a3, except when otherwise indicated.
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2.1 In issue and effective for years commencing on 01 April 2024
\u00a0
The International Accounting Standards Board issued various amendments and revisions to IFRS and IFRIC interpretations. The amendments and revisions were applicable for the year ended 31 March 2025 but did not result in any material changes to the financial statements of the Company.
\u00a0
Of the other IFRS and IFRIC amendments, none are expected to have a material effect on the future Company\u2019s financial statements.
", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory", "language": "en", "entity": "scheme:213800XAECC5GN8ZOU38", "period": "2024-04-01T00:00:00/2025-04-01T00:00:00" } }, "fact_ifrs-full_ExplanationOfNotAppliedNewStandardsOrInterpretations_D1540421155_CY": { "value": "2.2 Standards in issue but not yet effective\u00a0At the date of approval of these financial statements, the following standards and interpretations which have not been applied in these financial statements were in issue but not effective:\u00a0StandardImpact on initial application\u00a0Effective date\u00a0IAS 21Lack of Exchangeability\u00a0January 1, 2025\u00a0\u00a0The Directors do not believe that the implementation of new standards, amended standards and interpretations issued but not yet effective and have not been early adopted early will have a material impact once implemented in future periods.", "dimensions": { "concept": "ifrs-full:ExplanationOfNotAppliedNewStandardsOrInterpretations", "language": "en", "entity": "scheme:213800XAECC5GN8ZOU38", "period": "2024-04-01T00:00:00/2025-04-01T00:00:00" } }, "fact_ifrs-full_DisclosureOfGoingConcernExplanatory_E62_CY": { "value": "
2.3 Going concern
\u00a0
The Company has the following loans, which total \u00a31,092,569 at 31 March 2025 (31 March 2024: \u00a31,092,569):
\u00a0
\u00a0
31 Mar 2025
31 Mar 2024
\u00a0
\u00a3
\u00a3
\u00a0
\u00a0
\u00a0
Loan from other parties
1,092,569
1,092,569
\u00a0
\u00a0
\u00a0
\u00a0
The Company incurred a loss of \u00a3200,515 (31 March 2024: \u00a3424,617). At 31 March 2025, the cash held was \u00a33,392 (31 March 2024: \u00a398,794) and the Company had current liabilities of \u00a31,425,060 (31 March 2024: \u00a31,340,017).
On 22 September 2023, the Company entered into an Amendment and Restatement of the Deed of Standstill with Riverfort Global Opportunities PCC Limited ( Riverfort ) to reprofile outstanding debt to an amount of \u00a3707,569 (amended further after year end to \u00a3707,719), that would convert to shares at the re-admission price upon a Reverse Takeover and that no interest will accrue and all existing warrants will be cancelled upon a Reverse Takeover (amended further in 2024 to have all existing warrants cancelled with effect from 22 September 2023). The Company further extended the Amendment and Restatement of the Deed of Standstill on 31 March 2025.
\u00a0
Given that the RTO has now lapsed after the period, the debt to Riverfort is now due and payable. The Company has had initial dialogue with Riverfort and intends to negotiate a further extension and variation to agreements in due course that will enable the Company to pursue new funding with a view to identify another transaction that may lead to an RTO.
\u00a0
The Company previously raised \u00a3405,000 in Convertible Loan Notes that would largely be used to fund a transaction leading to a reverse takeover. These Convertible Loan Notes are automatically converted into shares upon a reverse takeover. However, given that the repayment dates for these Convertible Loan Notes have passed, the holders of the convertible loan notes may call upon cash payments should there be no reverse takeover.
\u00a0
Given the RTO has lapsed, the Directors have ascertained that the due dates of repayment of the Convertible Loan Notes of \u00a3405,000 are passed due and so they could be called-in to be paid in cash in the next 12 months. Whilst the Directors intend to seek to negotiate a further extension and variation to the terms of the Convertible Loan Notes, the Directors are also confident that should the convertible loan notes, in part or in full, require repayment, then they would be able to raise sufficient funds to be able to make such repayments whilst still funding the Company's forecasted expenditure.
\u00a0
Given that the RTO has lapsed it now necessary to identify a new transaction and source additional capital. Whilst there can be no guarantee, the Directors are reasonably confident that such funds could be raised and a new transaction will be identified. Therefore, given that the RTO has lapsed, the need to identify a new transaction along with additional funding and to renegotiate with the terms of Convertible Loan Notes and the Riverfort debt, the Directors acknowledge that a material uncertainty relating to going concern exists.
\u00a0
The accounts have therefore been prepared on a going concern basis.
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3. JUDGEMENTS IN APPLYING ACCOUNTING POLICIES AND SOURCES OF ESTIMATION UNCERTAINTY
\u00a0
Certain amounts included in the accounts involve the use of judgement and/or estimation. These are based on the management\u2019s best knowledge of the relevant facts and circumstances, having regard to prior experience. However, judgements and estimations regarding the future are a key source of uncertainty and actual results may differ from the amounts included in the accounts. Information about judgements and estimations is contained in the accounting policies and/or other notes to the accounts. The key areas are summarised below.
\u00a0
3.1 Impairment of financial assets
\u00a0
Allowance for expected credit losses (\u201cECLs\u201d) is maintained at a level considered adequate to provide for uncollectible receivables. ECLs are unbiased probability-weighted estimates of credit losses which are determined by evaluating a range of possible outcomes and taking into account past events, current conditions and assessment of future economic conditions. The Company has used relevant historical information and loss experience to determine the probability of default of the financial assets and incorporated forward-looking information based on certain macroeconomic factors such as gross domestic product and inflation rate, including significant changes in external market indicators, which involved significant estimates and judgements.
\u00a0
The amounts advanced to Terra Rara UK Ltd. have been classified as loan receivable, net under IFRS 9 and therefore the Directors considered the recoverable value of this balance by applying the ECLs approach. The Directors assessed that given the reverse takeover did not proceed it was unlikely that the loan would be recovered. The total amounts advanced were impaired in 2024, and the position remains unchanged as at 31 March 2025 (Refer to Note 9).
\u00a0
3.2 Post year-end settlement of convertible loan notes
\u00a0
The convertible loan notes issued prior to 31 March 2025 are now due for repayment in cash given that the RTO has lapsed. The Directors will need to negotiate a variation of terms to the convertible loan notes and will need to source additional funds in order to settle the convertible loan notes in cash.
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4. ACCOUNTING POLICIES
\u00a0
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to the years presented unless otherwise stated.
\u00a0
4.1 Income taxes
\u00a0
Current income tax liabilities comprise those obligations to fiscal authorities in the countries in which the Company carries out operations and where it generates its profits. They are calculated according to the tax rates and tax laws applicable to the financial period and the country to which they relate. All changes to current tax assets and liabilities are recognised as a component of the tax charge in the statement of comprehensive income.
\u00a0
Deferred income taxes are calculated using the liability method on temporary differences. This involves the comparison of the carrying amount of assets and liabilities in the consolidated accounts with their respective tax bases. However, deferred tax is not provided on the initial recognition of goodwill, nor on the initial recognition of an asset or liability unless the related transaction is a business combination or affects taxes or accounting profit. Deferred tax liabilities are provided for in full.
\u00a0
Deferred tax assets are recognised when there is sufficient probability of utilisation. Deferred tax assets and liabilities are calculated at tax rates that are expected to apply to their respective period of realisation, provided they are enacted or substantively enacted at the balance sheet date. No deferred taxes were recognised since the Jersey Company has 0% tax rate.
\u00a0
4.2 Financial assets
\u00a0
Financial assets are classified as either financial assets at amortised cost, at fair value through other comprehensive income or at fair value through profit or loss (\u201cFVPL\u201d) depending upon the business model for managing the financial assets and the nature of the contractual cash flow characteristics of the financial asset.
\u00a0
A loss allowance for ECLs is determined for all financial assets, other than those at FVPL, at the end of each reporting period. The Company applies a simplified approach to measure the credit loss allowance for trade receivables using the lifetime ECLs provision.
\u00a0
The lifetime ECLs is evaluated for each trade receivable taking into account payment history, payments made subsequent to year end and prior to reporting, past default experience and the impact of any other relevant and current observable data. The Company applies a general approach on all other receivables classified as financial assets. The general approach recognises lifetime ECLs when there has been a significant increase in credit risk since initial recognition.
\u00a0
The Company derecognises a financial asset when the contractual rights to the cash flows from the asset expire, or when it transfers the financial asset and substantially all the risks and rewards of ownership of the asset to another party.
\u00a0
4.3 Financial liabilities
\u00a0
Financial liabilities include convertible loans and trade and other payables. In the statement of financial position, these items are included within current liabilities. Financial liabilities are recognised when the Company becomes a party to the contractual agreements giving rise to the liability. Interest-related charges are recognised as an expense in the statement of comprehensive income unless they meet the criteria of being attributable to the funding of construction of a qualifying asset, in which case the interest-related charges are capitalised.
\u00a0
Trade and other payables and convertible loans are recognised initially at their fair value and subsequently measured at amortised costs using the effective interest rate, less settlement payments. Convertible loans issued in the year are classified as a financial liability as there is a contractual obligation to pay cash that the issuer cannot avoid, the exceptions in IAS 32.16A-D are not met, and it is not a derivative.
\u00a0
The Company derecognises financial liabilities when the Company\u2019s obligations are discharged, cancelled or have expired.
\u00a0
4.4 Segmental reporting
\u00a0
An operating segment is a component of the Company engaged in revenue generation activity that is regularly reviewed by the Chief Operating Decision Maker (\u201cCODM\u201d) for the purposes of allocating resources and assessing financial performance. The CODM is considered to be the Board of Directors.
\u00a0
The Company\u2019s operating segments are based on geographical location and determined solely as Jersey (refer to Note 5 of the audited financial statements).
\u00a0
\u00a0
\u00a0
\u00a0
4.5 Share capital and unissued share capital
\u00a0
Financial instruments issued by the Company are treated as equity only to the extent that they do not meet the definition of a financial liability. The Company\u2019s ordinary shares are classified as equity and have no par value. Costs directly associated with the issue of shares are charged to share capital.
\u00a0
Where the Company has a contractual right to issue a fixed number of shares to settle a fixed liability it recognises unissued share capital pending the issue of shares.
4.6 Foreign currency translation
\u00a0
Foreign currency transactions are translated into the functional currency using the exchange rates prevailing at the dates of the transactions. Foreign exchange gains and losses resulting from the settlement of such transactions, and from the translation at reporting period end exchange rates of monetary assets and liabilities denominated in foreign currencies, are recognised in the statement of comprehensive income.
\u00a0
The functional currency of the Company is \u00a3 in the reporting period as it is the currency which most affects each Company's revenue, costs and financing. The Company's presentation currency is the \u00a3.
4.7 Cash and cash equivalents
\u00a0
Cash and cash equivalents are defined as cash on hand, demand deposits and short-term highly liquid investments and are measured at cost which is deemed to be fair value as they have short-term maturities
\u00a0
4.8 Share-based payments and valuation of share options and warrants
\u00a0
The calculation of the fair value of equity-settled share-based awards requires assumptions to be made regarding future events and market conditions. These assumptions include the future volatility of the Company's share price. These assumptions are then applied to a recognised valuation model in order to calculate the fair value of the awards.
\u00a0
Where employees, Directors or advisers are rewarded using share-based payments, the fair value of the employees', Directors' or advisers' services are determined by reference to the fair value of the share options/warrants awarded. Their value is appraised at the date of grant and excludes the impact of any non-market vesting conditions (for example, profitability and sales growth targets). In some instances, warrants issued in association with the issue of convertible loan notes also represent share-based payments and a share-based payment charge is calculated for these instruments.
\u00a0
In accordance with IFRS 2, a charge is made to the statement of comprehensive income for all share-based payments including share options based upon the fair value of the instrument used. A corresponding credit is made to other reserves, in the case of options/warrants awarded to employees, Directors, advisers and other consultants.
\u00a0
If service conditions or other vesting conditions apply, the expense is allocated over the vesting period, based on the best available estimate of the number of share options/warrants expected to vest. Non-market vesting conditions are included in assumptions of the number of options/warrants that are expected to become exercisable and hence reflected in the sharebased payment charge.
\u00a0
Estimates are subsequently revised, if there is any indication that the number of share options/warrants expected to vest differs from previous estimates. No adjustment is made to the expense or share issue cost recognised in prior periods if the number of share options ultimately vest differs from previous estimates.
\u00a0
Upon exercise of share options, the proceeds received, net of any directly attributable transaction costs, up to the nominal value of the shares issued, are allocated to share capital.
\u00a0
Where share options are cancelled, this is treated as an acceleration of the vesting period of the options. The amount that otherwise would have been recognised for services received over the remainder of the vesting period is recognised immediately within the statement of comprehensive income.
All goods and services received in exchange for the grant of any share-based payment are measured at their fair value.
4.9 Earnings per share
\u00a0
Basic earnings per share is calculated as profit or loss attributable to equity holders of the Company for the year, adjusted to exclude any costs of servicing equity (other than dividends), divided by the weighted average number of ordinary shares.
4.10 Convertible loan notes
\u00a0
The convertible loan notes can be converted to ordinary shares at the option of the holder when the number of shares to be issued is fixed and does not vary with changes in fair value.
\u00a0
The liability component of compound financial instruments is initially recognised at the fair value of a similar liability that does not have an equity conversion option. The equity component is initially recognised at the difference between the fair value of the compound financial instrument as a whole and the fair value of the liability component. Any directly attributable transaction costs are allocated to the liability and equity components in proportion to their initial carrying amounts.
\u00a0
Subsequent to initial recognition, the liability component of a compound financial instrument is measured at amortised cost using the effective interest method. The equity component of a compound financial instrument is not remeasured.
Interest related to the financial liability is recognised in profit or loss. On conversion at maturity, the financial liability is reclassified to equity, and no gain or loss is recognised.
\u00a0
There was no option to convert the convertible loan notes unless the reverse takeover took place. Any modifications to the terms of the convertible loan notes are assessed to determine if the modification results in derecognition or if it is accounted for as a modification of the existing liability. If the convertible notes are not converted at or before maturity, they are settled in cash as per the terms of the agreement, resulting in the extinguishment of the liability.
", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:213800XAECC5GN8ZOU38", "period": "2024-04-01T00:00:00/2025-04-01T00:00:00" } }, "fact_ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory_E52_CY": { "value": "
4.1 Income taxes
\u00a0
Current income tax liabilities comprise those obligations to fiscal authorities in the countries in which the Company carries out operations and where it generates its profits. They are calculated according to the tax rates and tax laws applicable to the financial period and the country to which they relate. All changes to current tax assets and liabilities are recognised as a component of the tax charge in the statement of comprehensive income.
\u00a0
Deferred income taxes are calculated using the liability method on temporary differences. This involves the comparison of the carrying amount of assets and liabilities in the consolidated accounts with their respective tax bases. However, deferred tax is not provided on the initial recognition of goodwill, nor on the initial recognition of an asset or liability unless the related transaction is a business combination or affects taxes or accounting profit. Deferred tax liabilities are provided for in full.
\u00a0
Deferred tax assets are recognised when there is sufficient probability of utilisation. Deferred tax assets and liabilities are calculated at tax rates that are expected to apply to their respective period of realisation, provided they are enacted or substantively enacted at the balance sheet date. No deferred taxes were recognised since the Jersey Company has 0% tax rate.
\u00a0
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800XAECC5GN8ZOU38", "period": "2024-04-01T00:00:00/2025-04-01T00:00:00" } }, "fact_ifrs-full_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory_E37_CY": { "value": "
4.2 Financial assets
\u00a0
Financial assets are classified as either financial assets at amortised cost, at fair value through other comprehensive income or at fair value through profit or loss (\u201cFVPL\u201d) depending upon the business model for managing the financial assets and the nature of the contractual cash flow characteristics of the financial asset.
\u00a0
A loss allowance for ECLs is determined for all financial assets, other than those at FVPL, at the end of each reporting period. The Company applies a simplified approach to measure the credit loss allowance for trade receivables using the lifetime ECLs provision.
\u00a0
The lifetime ECLs is evaluated for each trade receivable taking into account payment history, payments made subsequent to year end and prior to reporting, past default experience and the impact of any other relevant and current observable data. The Company applies a general approach on all other receivables classified as financial assets. The general approach recognises lifetime ECLs when there has been a significant increase in credit risk since initial recognition.
\u00a0
The Company derecognises a financial asset when the contractual rights to the cash flows from the asset expire, or when it transfers the financial asset and substantially all the risks and rewards of ownership of the asset to another party.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "en", "entity": "scheme:213800XAECC5GN8ZOU38", "period": "2024-04-01T00:00:00/2025-04-01T00:00:00" } }, "fact_ifrs-full_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory_E41_CY": { "value": "
4.3 Financial liabilities
\u00a0
Financial liabilities include convertible loans and trade and other payables. In the statement of financial position, these items are included within current liabilities. Financial liabilities are recognised when the Company becomes a party to the contractual agreements giving rise to the liability. Interest-related charges are recognised as an expense in the statement of comprehensive income unless they meet the criteria of being attributable to the funding of construction of a qualifying asset, in which case the interest-related charges are capitalised.
\u00a0
Trade and other payables and convertible loans are recognised initially at their fair value and subsequently measured at amortised costs using the effective interest rate, less settlement payments. Convertible loans issued in the year are classified as a financial liability as there is a contractual obligation to pay cash that the issuer cannot avoid, the exceptions in IAS 32.16A-D are not met, and it is not a derivative.
\u00a0
The Company derecognises financial liabilities when the Company\u2019s obligations are discharged, cancelled or have expired.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800XAECC5GN8ZOU38", "period": "2024-04-01T00:00:00/2025-04-01T00:00:00" } }, "fact_ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory_E84_CY": { "value": "
4.4 Segmental reporting
\u00a0
An operating segment is a component of the Company engaged in revenue generation activity that is regularly reviewed by the Chief Operating Decision Maker (\u201cCODM\u201d) for the purposes of allocating resources and assessing financial performance. The CODM is considered to be the Board of Directors.
\u00a0
The Company\u2019s operating segments are based on geographical location and determined solely as Jersey (refer to Note 5 of the audited financial statements).
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory", "language": "en", "entity": "scheme:213800XAECC5GN8ZOU38", "period": "2024-04-01T00:00:00/2025-04-01T00:00:00" } }, "fact_ifrs-full_DescriptionOfAccountingPolicyForIssuedCapitalExplanatory_E55_CY": { "value": "
4.5 Share capital and unissued share capital
\u00a0
Financial instruments issued by the Company are treated as equity only to the extent that they do not meet the definition of a financial liability. The Company\u2019s ordinary shares are classified as equity and have no par value. Costs directly associated with the issue of shares are charged to share capital.
\u00a0
Where the Company has a contractual right to issue a fixed number of shares to settle a fixed liability it recognises unissued share capital pending the issue of shares.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory", "language": "en", "entity": "scheme:213800XAECC5GN8ZOU38", "period": "2024-04-01T00:00:00/2025-04-01T00:00:00" } }, "fact_ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory_E42_CY": { "value": "
4.6 Foreign currency translation
\u00a0
Foreign currency transactions are translated into the functional currency using the exchange rates prevailing at the dates of the transactions. Foreign exchange gains and losses resulting from the settlement of such transactions, and from the translation at reporting period end exchange rates of monetary assets and liabilities denominated in foreign currencies, are recognised in the statement of comprehensive income.
\u00a0
The functional currency of the Company is \u00a3 in the reporting period as it is the currency which most affects each Company's revenue, costs and financing. The Company's presentation currency is the \u00a3.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:213800XAECC5GN8ZOU38", "period": "2024-04-01T00:00:00/2025-04-01T00:00:00" } }, "fact_ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents_E22_CY": { "value": "
4.7 Cash and cash equivalents
\u00a0
Cash and cash equivalents are defined as cash on hand, demand deposits and short-term highly liquid investments and are measured at cost which is deemed to be fair value as they have short-term maturities
\u00a0
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents", "language": "en", "entity": "scheme:213800XAECC5GN8ZOU38", "period": "2024-04-01T00:00:00/2025-04-01T00:00:00" } }, "fact_amala_DescriptionOfAccountingPolicyForShareBasedPaymentsAndValuationOfShareOptionsAndWarrants_D693266347_CY": { "value": "
4.8 Share-based payments and valuation of share options and warrants
\u00a0
The calculation of the fair value of equity-settled share-based awards requires assumptions to be made regarding future events and market conditions. These assumptions include the future volatility of the Company's share price. These assumptions are then applied to a recognised valuation model in order to calculate the fair value of the awards.
\u00a0
Where employees, Directors or advisers are rewarded using share-based payments, the fair value of the employees', Directors' or advisers' services are determined by reference to the fair value of the share options/warrants awarded. Their value is appraised at the date of grant and excludes the impact of any non-market vesting conditions (for example, profitability and sales growth targets). In some instances, warrants issued in association with the issue of convertible loan notes also represent share-based payments and a share-based payment charge is calculated for these instruments.
\u00a0
In accordance with IFRS 2, a charge is made to the statement of comprehensive income for all share-based payments including share options based upon the fair value of the instrument used. A corresponding credit is made to other reserves, in the case of options/warrants awarded to employees, Directors, advisers and other consultants.
\u00a0
If service conditions or other vesting conditions apply, the expense is allocated over the vesting period, based on the best available estimate of the number of share options/warrants expected to vest. Non-market vesting conditions are included in assumptions of the number of options/warrants that are expected to become exercisable and hence reflected in the sharebased payment charge.
\u00a0
Estimates are subsequently revised, if there is any indication that the number of share options/warrants expected to vest differs from previous estimates. No adjustment is made to the expense or share issue cost recognised in prior periods if the number of share options ultimately vest differs from previous estimates.
\u00a0
Upon exercise of share options, the proceeds received, net of any directly attributable transaction costs, up to the nominal value of the shares issued, are allocated to share capital.
\u00a0
Where share options are cancelled, this is treated as an acceleration of the vesting period of the options. The amount that otherwise would have been recognised for services received over the remainder of the vesting period is recognised immediately within the statement of comprehensive income.
\u00a0
All goods and services received in exchange for the grant of any share-based payment are measured at their fair value.
", "dimensions": { "concept": "amala:DescriptionOfAccountingPolicyForShareBasedPaymentsAndValuationOfShareOptionsAndWarrants", "language": "en", "entity": "scheme:213800XAECC5GN8ZOU38", "period": "2024-04-01T00:00:00/2025-04-01T00:00:00" } }, "fact_ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory_E26_CY": { "value": "
4.9 Earnings per share
\u00a0
Basic earnings per share is calculated as profit or loss attributable to equity holders of the Company for the year, adjusted to exclude any costs of servicing equity (other than dividends), divided by the weighted average number of ordinary shares.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory", "language": "en", "entity": "scheme:213800XAECC5GN8ZOU38", "period": "2024-04-01T00:00:00/2025-04-01T00:00:00" } }, "fact_amala_DescriptionOfAccountingPolicyForConvertibleLoanNotes_D2013815609_CY": { "value": "
4.10 Convertible loan notes
\u00a0
The convertible loan notes can be converted to ordinary shares at the option of the holder when the number of shares to be issued is fixed and does not vary with changes in fair value.
\u00a0
The liability component of compound financial instruments is initially recognised at the fair value of a similar liability that does not have an equity conversion option. The equity component is initially recognised at the difference between the fair value of the compound financial instrument as a whole and the fair value of the liability component. Any directly attributable transaction costs are allocated to the liability and equity components in proportion to their initial carrying amounts.
\u00a0
Subsequent to initial recognition, the liability component of a compound financial instrument is measured at amortised cost using the effective interest method. The equity component of a compound financial instrument is not remeasured.
Interest related to the financial liability is recognised in profit or loss. On conversion at maturity, the financial liability is reclassified to equity, and no gain or loss is recognised.
\u00a0
There was no option to convert the convertible loan notes unless the reverse takeover took place. Any modifications to the terms of the convertible loan notes are assessed to determine if the modification results in derecognition or if it is accounted for as a modification of the existing liability. If the convertible notes are not converted at or before maturity, they are settled in cash as per the terms of the agreement, resulting in the extinguishment of the liability.
\u00a0
", "dimensions": { "concept": "amala:DescriptionOfAccountingPolicyForConvertibleLoanNotes", "language": "en", "entity": "scheme:213800XAECC5GN8ZOU38", "period": "2024-04-01T00:00:00/2025-04-01T00:00:00" } }, "fact_ifrs-full_DisclosureOfEntitysReportableSegmentsExplanatory_E41_CY": { "value": "
5. SEGMENTAL REPORTING
\u00a0
The Company's operating segments are based on geographical location and determined solely as Jersey and given the nature of the Company and its operations during the year there is no segmental reporting to disclose other than the information already disclosed within the primary statements.
", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:213800XAECC5GN8ZOU38", "period": "2024-04-01T00:00:00/2025-04-01T00:00:00" } }, "fact_amala_DisclosureOfLossForTheYearBeforeTax_D860795246_CY": { "value": "
6. LOSS FOR THE YEAR BEFORE TAX
\u00a0
\u00a0
31 Mar 2025
31 Mar 2024
\u00a0
\u00a3
\u00a3
\u00a0
\u00a0
\u00a0
Loss before taxation has been arrived at after charging:
\u00a0
\u00a0
\u00a0
\u00a0
\u00a0
Auditor\u2019s remuneration
37,400
37,400
Write-off of Terra Rara UK advance receivable
\u2014
101,189
\u00a0
\u00a0
\u00a0
", "dimensions": { "concept": "amala:DisclosureOfLossForTheYearBeforeTax", "language": "en", "entity": "scheme:213800XAECC5GN8ZOU38", "period": "2024-04-01T00:00:00/2025-04-01T00:00:00" } }, "fact_amala_DisclosureOfRemuneration_D1325473340_CY": { "value": "
7. REMUNERATION
\u00a0
7.1 Remuneration of management personnel and employees
\u00a0
In accordance with IAS 24 \u2013 Related party transactions, all executive and Non-executive Directors, who are the Company\u2019s key management personnel, are those persons having authority and responsibility for planning, directing and controlling the activities of the Company. Details of Directors\u2019 remuneration is outlined in the report of the Directors.
\u00a0
The Directors have agreed to waive the right to receive or accrue any and all outstanding remuneration or any unissued equity prior to the completion of a successful reverse takeover. There are no directors\u2019 emoluments for the years ended 31 March 2025 and 31 March 2024.
", "dimensions": { "concept": "amala:DisclosureOfRemuneration", "language": "en", "entity": "scheme:213800XAECC5GN8ZOU38", "period": "2024-04-01T00:00:00/2025-04-01T00:00:00" } }, "fact_ifrs-full_DisclosureOfInformationAboutEmployeesExplanatory_E68_CY": { "value": "
7.2 Average number of employees
\u00a0
The average number of employees during the year was made up as follows:
\u00a0
\u00a0
31 Mar 2025
31 Mar 2024
\u00a0
\u00a0
\u00a0
Directors
3
3
\u00a0
\u00a0
\u00a0
Average employees during the year
3
3
", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:213800XAECC5GN8ZOU38", "period": "2024-04-01T00:00:00/2025-04-01T00:00:00" } }, "fact_ifrs-full_DisclosureOfIncomeTaxExplanatory_E67_CY": { "value": "
8. TAXATION
\u00a0
The Company is taxed at the standard rate of income tax for Jersey companies which is 0% (2024: 0%). Taxation for other jurisdictions is calculated at the rates prevailing in the respective jurisdictions. There were no current and deferred tax charges for the years ended 31 March 2025 and 31 March 2024.
\u00a0
The tax charge for the year can be reconciled to the loss per the statement of comprehensive income as follows:
\u00a0
\u00a0
31 Mar 2025
31 Mar 2024
\u00a0
\u00a3
\u00a3
\u00a0
\u00a0
\u00a0
Loss before taxation
(200,515)
(334,774)
Jersey Corporation Tax at 0%
\u2014
\u2014
\u00a0
\u00a0
\u00a0
Total tax charge*
\u2014
\u2014
*No deferred tax asset has been recognised as Jersey having a 0% corporation tax, which means there are no unutilised tax losses.
", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800XAECC5GN8ZOU38", "period": "2024-04-01T00:00:00/2025-04-01T00:00:00" } }, "fact_ifrs-full_DisclosureOfAllowanceForCreditLossesExplanatory_E5_CY": { "value": "
9. EXPECTED CREDIT LOSSES
\u00a0
The advances made to Terra Rara UK Ltd were for costs associated with the potential reverse takeover such as competent persons report at its project in Uganda and Angola and due diligence report. On 23 February 2024, the Directors of the Company agreed to write-off the advances made to Terra Rara UK Ltd amounting to \u00a3101,189 due to the decision taken not to pursue the potential transaction.
\u00a0
The Company\u2019s impairment losses consist of:
\u00a0
\u00a0
31 Mar 2025
31 Mar 2024
\u00a0
\u00a3
\u00a3
\u00a0
\u00a0
\u00a0
Write-off of advances, net \u2013 Terra Rara UK Ltd.
\u2014
101,189
\u00a0
\u00a0
\u00a0
Total impairment
\u2014
101,189
", "dimensions": { "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory", "language": "en", "entity": "scheme:213800XAECC5GN8ZOU38", "period": "2024-04-01T00:00:00/2025-04-01T00:00:00" } }, "fact_ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory_E17_CY": { "value": "
10. CASH AND CASH EQUIVALENTS
\u00a0
\u00a0
31 Mar 2025
31 Mar 2024
\u00a0
\u00a3
\u00a3
\u00a0
\u00a0
\u00a0
Cash at bank
3,392
98,794
\u00a0
\u00a0
\u00a0
Balance at end of year
3,392
98,794
\u00a0
Cash at bank is only held at a reputable bank with a credit rating of BBB+.
", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:213800XAECC5GN8ZOU38", "period": "2024-04-01T00:00:00/2025-04-01T00:00:00" } }, "fact_ifrs-full_DisclosureOfBorrowingsExplanatory_E14_CY": { "value": "
11. BORROWINGS
\u00a0
\u00a0
31 Mar 2025
31 Mar 2024
\u00a0
\u00a3
\u00a3
\u00a0
\u00a0
\u00a0
Borrowings
1,092,569
1,092,569
\u00a0
\u00a0
\u00a0
Balance at end of year
1,092,569
1,092,569
Included in the borrowings is \u00a3707,569 (31 March 2024: \u00a3707,569) relating to short-term loan with Riverfort to be used for working capital purposes with an interest rate of 7.5%. The repayment terms were renegotiated on 22 September 2023 to reprofile the outstanding debt on the basis that no interest will be accrued until the earlier of a successful reverse takeover or the termination of a proposed takeover or the date falling 6 months from the date of the agreement. Upon a successful takeover, the debt would reduce to \u00a3690,000. However, following the lapse of the 6 months of the renegotiated terms on 23 March 2024, no successful reverse takeover had taken place at the balance sheet date. Consequently, the repayment terms were further renegotiated on 16th June 2024, to reprofile the outstanding debt to further freeze the accrual of interest effective 23 September 2023 until a successful reverse takeover at which time the debt will be reduced to \u00a3610,000. All existing warrants granted pursuant to the facility agreement were cancelled with effect from 22 September 2023. Given the RTO lapsed after the period, the loan is now due and payable.
\u00a0
On 31 March 2025, an amendment and restatement of the deed of standstill were executed. The repayment terms were renegotiated to reprofile the outstanding debt effective 1 January 2025, on the basis that the amount will continue to accrue no further interest until the earlier of completion of the proposed reverse takeover, the termination of the proposed reverse takeover, or 30 September 2025. Given the RTO lapsed on 29 July 2025, the loan is now due and payable.
\u00a0
The interest expense incurred for the borrowings amounted to \u00a392,400 and \u00a389,843 for the years ended 31 March 2025 and 31 March 2024, respectively.
", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory", "language": "en", "entity": "scheme:213800XAECC5GN8ZOU38", "period": "2024-04-01T00:00:00/2025-04-01T00:00:00" } }, "fact_ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory_E129_CY": { "value": "
12. TRADE AND OTHER PAYABLES
\u00a0
\u00a0
31 Mar 2025
31 Mar 2024
\u00a0
\u00a3
\u00a3
\u00a0
\u00a0
\u00a0
Trade payables
113,781
74,600
Accruals
218,710
172,848
\u00a0
\u00a0
\u00a0
Balance at end of year
332,491
247,448
\u00a0
Trade payables pertain to non-interest-bearing liabilities arising from the purchases of services from third-party suppliers.
\u00a0
No interest is charged in the trade payables.
\u00a0
Accrued expenses consist mainly of accrual for audit fees which are normally settled within the year and the accrual for interest on Convertible Loan Notes.
", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:213800XAECC5GN8ZOU38", "period": "2024-04-01T00:00:00/2025-04-01T00:00:00" } }, "fact_ifrs-full_DisclosureOfFinancialRiskManagementExplanatory_E58_CY": { "value": "
13. FINANCIAL RISK MANAGEMENT OBJECTIVES, POLICIES AND PROCEDURES
\u00a0
The Company\u2019s Corporate Treasury function provides services to the business, coordinates access to domestic financial markets, monitors and manages the financial risks relating to the operations of the Company through internal risk reports which analyse exposures by degree and magnitude of risks. These risks include market risk, including liquidity risk, interest rate risk, foreign currency risk and credit risk.
\u00a0
13.1 Financial assets at amortised cost
\u00a0
\u00a0
31 Mar 2025
31 Mar 2024
\u00a0
\u00a3
\u00a3
\u00a0
\u00a0
\u00a0
Cash and cash equivalents
3,392
98,794
\u00a0
\u00a0
\u00a0
Balance at end of year
3,392
98,794
13.2 Financial liabilities at amortised cost
\u00a0
\u00a0
31 Mar 2025
31 Mar 2024
\u00a0
\u00a3
\u00a3
\u00a0
\u00a0
\u00a0
Trade and other payables
332,491
247,448
Borrowings
1,092,569
1,092,569
\u00a0
\u00a0
\u00a0
Balance at end of year
1,425,060
1,340,017
\u00a0
13.3 Liquidity risk
\u00a0
\u00a0
\u00a0
\u00a0
Total
\u00a0
\u00a0
Less than 1
Between 1
contractual
Carrying
31 March 2025
year
and 2 years
cash flows
amount
Financial liabilities:
\u00a3
\u00a3
\u00a3
\u00a3
\u00a0
\u00a0
\u00a0
\u00a0
\u00a0
Trade and other payables
332,491
\u2014
332,491
332,491
Borrowings
1,092,569
\u2014
1,092,569
1,092,569
\u00a0
\u00a0
\u00a0
\u00a0
\u00a0
Balance at end of year
1,425,060
\u2014
1,425,060
1,425,060
\u00a0
\u00a0
\u00a0
\u00a0
\u00a0
\u00a0
\u00a0
\u00a0
Total
\u00a0
\u00a0
Less than 1
Between 1
contractual
Carrying
31 March 2024
year
and 2 years
cash flows
amount
Financial liabilities:
\u00a3
\u00a3
\u00a3
\u00a3
\u00a0
\u00a0
\u00a0
\u00a0
\u00a0
Trade and other payables
247,448
\u2014
247,448
247,448
Borrowings
\u2014
1,092,569
1,092,569
1,092,569
\u00a0
\u00a0
\u00a0
\u00a0
\u00a0
Balance at end of year
247,448
1,092,569
1,340,017
1,340,017
\u00a0
The Company monitors constantly the cash outflows from day-to-day business and monitors long-term liabilities to ensure that liquidity is maintained.
\u00a0
13.4 Interest rate risk
\u00a0
At the balance date, the Company does not have any long-term variable rate borrowings. The Directors do not consider the impact of possible interest rate changes based on current market conditions to be material to the net result for the year or the equity position at the years ended 31 March 2025 or 31 March 2024.
\u00a0
13.5 Foreign currency risk
\u00a0
The Company is infrequently exposed to transaction foreign exchange risk due to transactions not being denominated in the same currency. This is managed, where possible and material, by the Company retaining monies received in base currencies in order to pay for expected liabilities in that base currency. The Company currently has no currency hedging in place.
\u00a0
The Directors do not consider the impact of possible foreign exchange fluctuations to be material to the net result for the year or the equity position at the year-end for either the year ended 31 March 2025, or the year ended 31 March 2024.
\u00a0
13.6 Credit risk
\u00a0
Credit risk refers to the risk that a counterparty will default on its contractual obligations resulting in a financial loss to the Company. In order to minimise this risk, the Company endeavours only to deal with companies which are demonstrably creditworthy and this, together with the aggregate financial exposure, is continuously monitored. The maximum exposure to credit risk is the value of the outstanding amounts as follows:
\u00a0
\u00a0
31 Mar 2025
31 Mar 2024
\u00a0
\u00a3
\u00a3
\u00a0
\u00a0
\u00a0
Cash at bank
3,392
98,794
\u00a0
\u00a0
\u00a0
\u00a0
3,392
98,794
Credit risk on cash at bank is considered to be acceptable as the counterparties are substantial banks with high credit ratings.
\u00a0
The Company has assessed the ECLs is nil and \u00a3101,189 for the years ended 31 March 2025 and 31 March 2024, respectively.
\u00a0
The Company may consider a financial asset to be in default when internal or external information indicates that the Company is unlikely to receive the outstanding contractual amounts in full before taking into account any credit enhancements held by the Company. A financial asset is written off when there is no reasonable expectation of recovering the contractual cash flows.
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:213800XAECC5GN8ZOU38", "period": "2024-04-01T00:00:00/2025-04-01T00:00:00" } }, "fact_ifrs-full_DisclosureOfLiquidityRiskExplanatory_E88_CY": { "value": "
13.3 Liquidity risk
\u00a0
\u00a0
\u00a0
\u00a0
Total
\u00a0
\u00a0
Less than 1
Between 1
contractual
Carrying
31 March 2025
year
and 2 years
cash flows
amount
Financial liabilities:
\u00a3
\u00a3
\u00a3
\u00a3
\u00a0
\u00a0
\u00a0
\u00a0
\u00a0
Trade and other payables
332,491
\u2014
332,491
332,491
Borrowings
1,092,569
\u2014
1,092,569
1,092,569
\u00a0
\u00a0
\u00a0
\u00a0
\u00a0
Balance at end of year
1,425,060
\u2014
1,425,060
1,425,060
\u00a0
\u00a0
\u00a0
\u00a0
\u00a0
\u00a0
\u00a0
\u00a0
Total
\u00a0
\u00a0
Less than 1
Between 1
contractual
Carrying
31 March 2024
year
and 2 years
cash flows
amount
Financial liabilities:
\u00a3
\u00a3
\u00a3
\u00a3
\u00a0
\u00a0
\u00a0
\u00a0
\u00a0
Trade and other payables
247,448
\u2014
247,448
247,448
Borrowings
\u2014
1,092,569
1,092,569
1,092,569
\u00a0
\u00a0
\u00a0
\u00a0
\u00a0
Balance at end of year
247,448
1,092,569
1,340,017
1,340,017
\u00a0
The Company monitors constantly the cash outflows from day-to-day business and monitors long-term liabilities to ensure that liquidity is maintained.
", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:213800XAECC5GN8ZOU38", "period": "2024-04-01T00:00:00/2025-04-01T00:00:00" } }, "fact_ifrs-full_DisclosureOfMarketRiskExplanatory_E91_CY": { "value": "
13.4 Interest rate risk
\u00a0
At the balance date, the Company does not have any long-term variable rate borrowings. The Directors do not consider the impact of possible interest rate changes based on current market conditions to be material to the net result for the year or the equity position at the years ended 31 March 2025 or 31 March 2024.
\u00a0
13.5 Foreign currency risk
\u00a0
The Company is infrequently exposed to transaction foreign exchange risk due to transactions not being denominated in the same currency. This is managed, where possible and material, by the Company retaining monies received in base currencies in order to pay for expected liabilities in that base currency. The Company currently has no currency hedging in place.
\u00a0
The Directors do not consider the impact of possible foreign exchange fluctuations to be material to the net result for the year or the equity position at the year-end for either the year ended 31 March 2025, or the year ended 31 March 2024.
", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:213800XAECC5GN8ZOU38", "period": "2024-04-01T00:00:00/2025-04-01T00:00:00" } }, "fact_ifrs-full_DisclosureOfCreditRiskExplanatory_E27_CY": { "value": "
13.6 Credit risk
\u00a0
Credit risk refers to the risk that a counterparty will default on its contractual obligations resulting in a financial loss to the Company. In order to minimise this risk, the Company endeavours only to deal with companies which are demonstrably creditworthy and this, together with the aggregate financial exposure, is continuously monitored. The maximum exposure to credit risk is the value of the outstanding amounts as follows:
\u00a0
\u00a0
31 Mar 2025
31 Mar 2024
\u00a0
\u00a3
\u00a3
\u00a0
\u00a0
\u00a0
Cash at bank
3,392
98,794
\u00a0
\u00a0
\u00a0
\u00a0
3,392
98,794
Credit risk on cash at bank is considered to be acceptable as the counterparties are substantial banks with high credit ratings.
\u00a0
The Company has assessed the ECLs is nil and \u00a3101,189 for the years ended 31 March 2025 and 31 March 2024, respectively.
\u00a0
The Company may consider a financial asset to be in default when internal or external information indicates that the Company is unlikely to receive the outstanding contractual amounts in full before taking into account any credit enhancements held by the Company. A financial asset is written off when there is no reasonable expectation of recovering the contractual cash flows.
", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:213800XAECC5GN8ZOU38", "period": "2024-04-01T00:00:00/2025-04-01T00:00:00" } }, "fact_amala_DisclosureOfCapitalManagement_D1176710262_CY": { "value": "
14. CAPITAL MANAGEMENT
\u00a0
For the purposes of the Company\u2019s capital management, capital includes called-up share capital, share-based payments for options, share-based payments for warrants and equity reserves attributable to the equity holders of the Company as reflected in the statement of financial position.
\u00a0
The Company\u2019s capital management objectives are to ensure that the Company\u2019s ability to continue as a going concern, and to provide an adequate return to shareholders.
\u00a0
The Company manages the capital structure through a process of constant review and makes adjustments to it in the light of changes in economic conditions and the risk characteristics of the underlying assets. In order to maintain or adjust the capital structure, the Company may issue new shares, adjust dividends paid to shareholders, return capital to shareholders, or seek additional debt finance.
\u00a0
The nature of the Company\u2019s equity reserves are:
\u2022
Reserves \u2013 including shares to be issued reserves and capital contribution reserves related to the value of equity that investors have secured as part of their funding provided to the Company and that management has agreed to issue for settlement of remuneration;
\u2022
Share capital \u2013 represents the nominal value of shares issued;
\u2022
Unissued share capital \u2013 reflects the value of equity that management has agreed to issue for settlement of remuneration, liabilities and funding provided; and
\u2022
Accumulated losses \u2013 comprise the Company\u2019s cumulative accounting profits and losses since inception.
", "dimensions": { "concept": "amala:DisclosureOfCapitalManagement", "language": "en", "entity": "scheme:213800XAECC5GN8ZOU38", "period": "2024-04-01T00:00:00/2025-04-01T00:00:00" } }, "fact_ifrs-full_DisclosureOfReservesAndOtherEquityInterestExplanatory_E118_CY": { "value": "
14.1 Reserves
\u00a0
\u00a0
31 Mar 2025
31 Mar 2024
\u00a0
\u00a3
\u00a3
\u00a0
\u00a0
\u00a0
Shares to be issued reserve
279,945
279,945
Capital contribution reserve
20,070
\u2014
\u00a0
\u00a0
\u00a0
Balance at end of year
300,015
279,945
\u00a0
The capital contribution reserve arises from the extinguishment of the Company's debt with Roger Matthews.
", "dimensions": { "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:213800XAECC5GN8ZOU38", "period": "2024-04-01T00:00:00/2025-04-01T00:00:00" } }, "fact_ifrs-full_DisclosureOfIssuedCapitalExplanatory_E84_CY": { "value": "
15. SHARE CAPITAL
\u00a0
15.1 Share capital
\u00a0
\u00a0
\u00a0
31 Mar 2025
\u00a0
31 Mar 2024
\u00a0
\u00a0
Amount
\u00a0
Amount
\u00a0
Shares*
\u00a3
Shares*
\u00a3
\u00a0
\u00a0
\u00a0
\u00a0
\u00a0
Opening balance
466,920,137
6,568,640
443,620,823
6,488,490
Ordinary shares - new shares issued during the period
\u2014
\u2014
23,299,314
80,150
\u00a0
\u00a0
\u00a0
\u00a0
\u00a0
Balance at end of year
466,920,137
6,568,640
466,920,137
6,568,640
*Number of shares issued and fully paid
\u00a0
The shares have no par value.
", "dimensions": { "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory", "language": "en", "entity": "scheme:213800XAECC5GN8ZOU38", "period": "2024-04-01T00:00:00/2025-04-01T00:00:00" } }, "fact_ifrs-full_DisclosureOfEarningsPerShareExplanatory_E38_CY": { "value": "
15.2 Earnings per share
\u00a0
\u00a0
31 Mar 2025
31 Mar 2024
\u00a0
\u00a3
\u00a3
\u00a0
\u00a0
\u00a0
Basic and diluted loss per share
(0.0004)
(0.0007)
Loss used to calculate basic and diluted earnings per share
(200,515)
(334,774)
Weighted average number of shares used in calculating basic and diluted
466,920,137
465,767,973
earnings per share
\u00a0
\u00a0
\u00a0
\u00a0
\u00a0
\u00a0
Basic earnings per share is calculated by dividing the loss attributable to ordinary shareholders by the weighted average number of ordinary shares outstanding and shares to be issued during the year.
\u00a0
In 2025 and 2024, the potential ordinary shares were anti-dilutive as the Company was in a loss-making position and therefore the conversion of potential ordinary shares would serve to decrease the loss per share from continuing operations. Where potential ordinary shares are anti-dilutive, a diluted earnings per share is not calculated and is deemed to be equal to the basic earnings per share. During 2025, there were no warrants and options outstanding (refer to Note 17).
", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:213800XAECC5GN8ZOU38", "period": "2024-04-01T00:00:00/2025-04-01T00:00:00" } }, "fact_ifrs-full_DescriptionOfTransactionsWithRelatedParty_D1371021164_CY": { "value": "16. RELATED PARTY TRANSACTIONS\u00a0There are no related party transactions for the years ended 31 March 2025 and 31 March 2024.", "dimensions": { "concept": "ifrs-full:DescriptionOfTransactionsWithRelatedParty", "language": "en", "entity": "scheme:213800XAECC5GN8ZOU38", "period": "2024-04-01T00:00:00/2025-04-01T00:00:00" } }, "fact_amala_DescriptionOfShareOptionsAndWarrants_D763931720_CY": { "value": "
17. SHARE OPTIONS AND WARRANTS
\u00a0
17.1 Share warrants
\u00a0
Warrants are denominated in \u00a3 and are issued for services provided to the Company or as part of the acquisition of a subsidiary.
\u00a0
In the years ended 31 March 2025 and 31 March 2024, the Company recognised no share-based payments expenses, and the warrants issued on 31 March 2021 had already expired.
\u00a0
On 22 September 2023, all existing warrants granted pursuant to the agreement with Riverfort were cancelled (refer to Note 11).
\u00a0
The movement of share warrants is as follows:
\u00a0
\u00a0
\u00a0
No.
No. lapsed or
No. outstanding
\u00a0
Exercise price
No. issued
exercised
re-negotiated
and exercisable
Expiry date
\u00a0
\u00a0
\u00a0
\u00a0
\u00a0
\u00a0
Issued in the year ended 31 March 2021
\u00a0
\u00a0
\u00a0
1.35p
4,324,320
\u2014
\u2014
4,324,320
19 October 2023
1.10p
5,404,400
\u2014
\u2014
5,404,400
19 November 2023
Issued in the year ended 31 March 2022
\u00a0
\u00a0
\u00a0
1.15p
43,478,260
\u2014
\u2014
43,478,260
16 July 2025
Transactions during the year ended 31 March 2024
\u00a0
\u00a0
\u00a0
1.35p
\u2014
\u2014
4,324,320
(4,324,320)
19 October 2023
1.10p
\u2014
\u2014
5,404,400
(5,404,400)
19 November 2023
1.15p
\u2014
\u2014
43,478,260
(43,478,260)
16 July 2025
\u00a0
\u00a0
\u00a0
\u00a0
\u00a0
\u00a0
Balance at end of year
(53,206,980)
\u2014
53,206,980
\u2014
\u00a0
17.2 Share options
\u00a0
Under the provisions of IFRS 2 a charge is recognised for those share options and awards under the share plan issued. The estimate of the fair value of the services received is measured based on the Black-Scholes model for share options granted under the executive and discretionary share option schemes.
\u00a0
The Company recognised a nil share-based payments charge on the year ended 31 March 2025 in respect of options issued in previous years (31 March 2024: nil).
\u00a0
Each of the options noted above has been cancelled or lapsed during the year ended 31 March 2024.
\u00a0
17.3 Share awards
\u00a0
In the year ended 31 March 2019, the Company entered into an agreement with a number of employees to issue a total of 599,156 shares at a price equal to the admission price in two years\u2019 time should the employees continue to be employed by the Company.
\u00a0
Although due, the shares had not been issued to those employees at 31 March 2025 and 31 March 2024 and, thus the fair value of these share awards is included within other reserves.
", "dimensions": { "concept": "amala:DescriptionOfShareOptionsAndWarrants", "language": "en", "entity": "scheme:213800XAECC5GN8ZOU38", "period": "2024-04-01T00:00:00/2025-04-01T00:00:00" } }, "ifrs-full_NameOfReportingEntityOrOtherMeansOfIdentification_E3_CY": { "value": "AMALA FOODS PLC", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:213800XAECC5GN8ZOU38", "period": "2024-04-01T00:00:00/2025-04-01T00:00:00" } }, "fact_ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory_E42_CY": { "value": "
18. EVENTS AFTER THE REPORTING PERIOD
\u00a0
The RTO lapsed on 29 July 2025. Celia Li also resigned from the Board on 30 July 2025.
\u00a0
The Company entered into a new loan funding agreement with a new investor for up to \u00a3100,000 to be utilized in agreement with the investor with a view to identify a suitable transaction that may lead to a reverse takeover. The loan term is 12 months and carries no interest.
", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:213800XAECC5GN8ZOU38", "period": "2024-04-01T00:00:00/2025-04-01T00:00:00" } } } }