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"value": "\n
\n\n
\n
\n1.
\nAccounting policies
\n
\n\n
\n1.1
\n Going concern
\n
\n
\n\nThe accounts have been prepared on the going concern basis. The Company incurred a loss for the year of
\n\u00a310,921,727 and as at 31 December 2022 had net liabilities of \u00a3338,495
\n
\nAs a result of the above, the Directors have reviewed the Company's expected operational results and cash
\nrequirements for the year from the date of these accounts. The company is reliant on is cash resources until
\nthe point at which it generates income or raises additional finances. Due to the limited cash balance as at the
\nperiod end the Company is in the process of seeking additional funding in order to purse its strategy of making
\nan acquisition to seek re-admission of the enlarged Company to listing on the Official List and trading on the
\nLondon Stock Exchange or admission to another stock exchange.
\n
\nShould the raising of new capital be unsuccessful then the Company faces significant uncertainty over its ability
\nto continue as a going concern. The Company has reduced its cash expenditure to a minimum whilst it works
\non the re-capitalization of the business.
\n
\nAccordingly, the Directors continue to adopt the going concern basis in preparing the annual report and accounts.
\n
\n\n
\n\n
\n\n
\n\n
\n
\n
\n1.2
\nFinancial assets
\n
\n
\nFinancial assets are recognized in the company's statement of financial position when the company becomes
\nparty to the contractual provisions of the instrument.
\n
\nFinancial assets are classified into specified categories. The classification depends on the nature and purpose of the
\nfinancial assets and is determined at the time of recognition.
\n
\nFinancial assets are initially measured at fair value plus transaction costs, other than those classified as fair value
\nthrough the income statement, which are measured at fair value.
\n
\n\nTrade and other receivables
\n
\nTrade receivables are recognized and carried at the lower of their original invoiced value and recoverable amount.
\nBalances are written off when the probability of recovery is considered to be remote.
\n
\n\n
\n\n
\n\nImpairment of financial assets
\n
\nFinancial assets, other than those at fair value through the income statement, are assessed for indicators of
\nimpairment at each reporting end date.
\n
\nFinancial assets are impaired where there is objective evidence that, as a result of one or more events that occurred
\nafter the initial recognition of the financial asset, the estimated future cash flows of the investment have been affected.
\n
\n\n
\n\n
\n\nDerecognition of financial assets
\n
\nFinancial assets are derecognized only when the contractual rights to the cash flows from the asset expire, or
\nwhen it transfers the financial asset and substantially all the risks and rewards of ownership to another entity.
\n
\n\n
\n\n
\n\n
\n\n
\n\n
\n\n
\n1. Accounting policies (continued)
\n
\n\n
\n\n
\n
\n1.3
\n Financial liabilities
\n
\n
\n Financial liabilities are classified as either financial liabilities at fair value through the income statement or
\nother financial liabilities.
\nFinancial liabilities are classified according to the substance of the contractual arrangements entered into.
\n
\n Derecognition of financial liabilities
\n
\n Financial liabilities are derecognized when, and only when, the company's obligations are discharged,
\ncancelled, or they expire.
\n
\n\n
\nTaxation
\n
\nIncome tax expense represents the sum of the tax currently payable and deferred tax.
\n
\nCurrent tax
\n
\nThe tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as
\nreported in the income statement because it excludes items of income or expense that are taxable or
\ndeductible in other years and it further excludes items that are never taxable or deductible. The company's
\nliability for current tax is calculated using tax rates that have been enacted or substantively enacted by the
\nreporting end date.
\n
\n\nDeferred tax
\n
\nDeferred tax is the tax expected to be payable or recoverable on differences between the carrying amounts
\nof assets and liabilities in the financial statements and the corresponding tax bases used in the computation
\nof taxable profit and is accounted for using the balance sheet liability method. Deferred tax liabilities are
\ngenerally recognized for all taxable temporary differences and deferred tax assets are recognized to the
\nextent that it is probable that taxable profits will be available against which deductible temporary differences
\ncan be utilized. Such assets and liabilities are not recognized if the temporary difference arises from goodwill
\nor from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit
\nnor the accounting profit.
\n
\nThe carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent
\nthat it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to
\nbe recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the
\nliability is settled or the asset is realized. Deferred tax is charged or credited in the income statement, except
\nwhen it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with
\nin equity. Deferred tax assets and liabilities are offset when the company
\n
\nhas a legally enforceable right to
\noffset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the
\nsame tax authority.
\n
\n\n
\n\n
\n\n
\n\n
\n\n
\n\n
\n
\n\n2.
\nGeneral Information
\n
\nThe Company was incorporated and registered in England and Wales as a public company limited by shares
\non 15 June 2018 under the Companies Act 2006, with the name Agana Holdings Plc, and registered number
\n11418575. On 22 July 2019, the Company changed its name to Zaim Credit Systems Plc. On 23 March
\n2023, the Company changed its name to Adalan Ventures Plc.
\n
\nThe Company's registered office is located at 10 Orange Street, London, United Kingdom, WC2H 7DQ.
\n
\n
\n3.
\nPrincipal activities
\n
\nAs at 31 December 2022, the principal activity of the Company was to seek acquisition opportunities. The
\nCompany expects that consideration for the Acquisition will primarily be satisfied by issue of new Shares to a
\nvendor (or vendors), but that some cash may also be payable by the Company. Any funds not used in
\nconnection with the Acquisition will be used for future acquisitions, internal or external growth and expansion,
\nand working capital in relation to the acquired company or business.
\n
\nFollowing completion of the Acquisition, the objective of the Company will be to operate the acquired business
\nand implement an operating strategy with a view to generating value for its Shareholders through operational
\nimprovements as well as potentially through additional complementary acquisitions following the Acquisition.
\nFollowing the Acquisition, the Company intends to seek re-admission of the enlarged Company to listing on
\nthe Official List and trading on the London Stock Exchange or admission to another stock exchange.
\n
\n\n
\n
\n\n
\n
\n
\n4.
\nBasis of preparation
\n
\n\nThe Company has not yet commenced business and no dividends have been declared or paid since the
\ndate of incorporation.
\n
\n\n
\n
\n\nThe historical financial information has been prepared in accordance with International Financial Reporting
\nStandards (\"IFRS\") as adopted by the United Kingdom.
\n
\n\n
\n
\n\nThe historical financial information is presented in Pounds Sterling (\"\u00a3\"), which is the Company's functional
\nand presentational currency and has been prepared under the historical cost convention.
\n
\n\n
\n\n
\n\n
\n\n
\n\n5. Share capital
\n
\n
\n
\nAuthorized
\n
\n
\n2022
\n
\nNumber
\n
\n2022
\n\u00a3
\n
\nShares treated as equity
\n
\nOrdinary shares of \u00a30.01 each
\n
\n
\n461,975,000
\n
\n
\n
\n4,619,750
\n
\n
\n461,975,000
\n
\n
\n4,619,750
\n
\n
\n
\n
\n
\nIssued
\nand
\nfully
\npaid
\n
\nOrdinary shares of \u00a30.01 each
\n
\n
\n
\n
\n
\nAt 31 December 2022
\n
\n
\n2022
\n
\n2022
\n
\nNumber
\n
\n\u00a3
\n
\n
\n461,975,000
\n
\n
\n4,619,750
\n
\n
\n461,975,000
\n
\n
\n
\n4,619,750
\n
\n\n
\n
\n\n
\n\n
\n
\n
\n\n6.
\nEarnings per share
\n
\n
\n(I)
\nBasic
\nearnings per share
\n
\n
\nThe Company presents basic and diluted earnings per share information for its ordinary shares. Basic
\nearnings per share are calculated by dividing the profit attributable to ordinary shareholders of the Company
\nby the weighted average number of ordinary shares in issue during the reporting period. Diluted earnings per
\nshare are determined by adjusting the profit attributable to ordinary shareholders and the weighted average
\nnumber of ordinary shares outstanding for the effects of all dilutive potential ordinary shares.
\n
\n\n
\n
\n
\n
\n\n7.
\nTrade and other receivables
\n
\n
\n2022
\n2021
\n
\nLoan to Zain Express LLC
\nImpairment of loan
\n\u00a3
\n159,254
\n (159,254)
\n\u00a3
\n130,076
\n
\n
\n
\n
\n
\n-
\n197,086
\n
\n\n
\n
\n
\n\n8.
\nOperating Expenses
\n
\n
\n
\n2022
\n\u00a3
\n2021
\n\u00a3
\nAdvertising and marketing
\n
\n-
\n-
\nConsulting services
\n
\n10,937
\n-
\nDepreciation of right-of-use assets
\n
\n-
\n-
\nState duty
\n
\n-
\n-
\nCommunication
\n
\n1,451
\n-
\nBanking services
\n
\n404
\n2,789
\nPostal services
\n
\n-
\n-
\nInvestor Relations
\n
\n19,897
\n-
\nWriting off VAT
\n
\n-
\n70,583
\nRental expenses
\n
\n-
\n-
\nMaterial expenses
\n
\n-
\n-
\nSecurity
\n
\n-
\n-
\nOther expenses
\n
\n121,727
\n462,884
\nTotal operating expenses
\n
\n154,416
\n536,256
\n
\nOperating expenses include the cost of audit for the company of \u00a320,000 (2021: \u00a320,000). The audit of the
\nCompany financial statements in \u00a3nil (2021: 20,000). These amounts are included in other expenses.
\n
\n\n
\n\n
\n
\n
\n
\n
\n
\n
\n\n9. Auditors Remuneration 2022 2021
\n \u00a3 \u00a3
\n Statutory Audit Services 20,000 40,000
\n
\n\n
\n
\n\n
\n10. Income Tax
\nIn 2022, the Company generated a significant tax loss and therefore has no tax expense (as at 31 December 2021,
\nthe Company has no current income tax expenses). The current income tax rate applicable to the Company's is 20%
\n(2021: 20%).
\nA reconciliation between the theoretical and the actual taxation charge is provided below.
\n
\n
\n\n2022
\n2021
\n
\nIFRS loss before taxation
\n\u00a3
\n(10,921,727)
\n\u00a3
\n801,497
\nTheoretical tax charge at the applicable statutory rate
\n-
\n(160,299)
\nNon-deductible expenses and other differences
\n10,921,727
\n31,189
\nUnrecognised deferred tax asset
\n-
\n10,263
\nIncome tax expense for the year
\n-
\n(118,847)
\n
\n\n
\n\n
\n\n
\n11. Trade and other payables
\n
\n
\n\n2022
\n2021
\n
\nTrade payables
\nAccruals
\n\u00a3
\n-
\n90,318
\n\u00a3
\n112,057
\n27
\nOther payables \u2013
\n283,644
\n85,002
\n
\n373,962
\n197,086
\n
\n\n
\n\n
\n
\n
\n
\n\n12.
\nUltimate Controlling Party
\n
\n
\nThe ultimate controlling party is Zaim Holding SA which holds 69.2% of the share capital.
\n
\n\n
\n
\n
\n\n13. Impairment of investment in subsidiary
\n
\nFollowing the investigation by the Company into the loss of control of its previously wholly owned subsidiary Zaim
\nExpress LLC, the financial statements include the write down of the full carrying value of the investment of
\n\u00a310,438,409 as the Directors view the fair value of any potential redress being nil.
\n
\n\n
\n\n14.
\nSubsequent Events
\n
\n
\nNo events have occurred subsequent to the year end.
\n
\n\n
\n\n15.
\nRelated Party Transactions
\n
\n
\nAs per IFRS, there were no related party transactions. In the year December 2022
\n
\n\n
\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory",
"language": "en",
"entity": "scheme:213800Z4MI9KSZA2VW72",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Tag114": {
"value": "\n
\n
\n1.
\nAccounting policies
\n
\n\n
\n1.1
\n Going concern
\n
\n
\n\nThe accounts have been prepared on the going concern basis. The Company incurred a loss for the year of
\n\u00a310,921,727 and as at 31 December 2022 had net liabilities of \u00a3338,495
\n
\nAs a result of the above, the Directors have reviewed the Company's expected operational results and cash
\nrequirements for the year from the date of these accounts. The company is reliant on is cash resources until
\nthe point at which it generates income or raises additional finances. Due to the limited cash balance as at the
\nperiod end the Company is in the process of seeking additional funding in order to purse its strategy of making
\nan acquisition to seek re-admission of the enlarged Company to listing on the Official List and trading on the
\nLondon Stock Exchange or admission to another stock exchange.
\n
\nShould the raising of new capital be unsuccessful then the Company faces significant uncertainty over its ability
\nto continue as a going concern. The Company has reduced its cash expenditure to a minimum whilst it works
\non the re-capitalization of the business.
\n
\nAccordingly, the Directors continue to adopt the going concern basis in preparing the annual report and accounts.
\n
\n\n
\n\n
\n\n
\n\n
\n
\n
\n1.2
\nFinancial assets
\n
\n
\nFinancial assets are recognized in the company's statement of financial position when the company becomes
\nparty to the contractual provisions of the instrument.
\n
\nFinancial assets are classified into specified categories. The classification depends on the nature and purpose of the
\nfinancial assets and is determined at the time of recognition.
\n
\nFinancial assets are initially measured at fair value plus transaction costs, other than those classified as fair value
\nthrough the income statement, which are measured at fair value.
\n
\n\nTrade and other receivables
\n
\nTrade receivables are recognized and carried at the lower of their original invoiced value and recoverable amount.
\nBalances are written off when the probability of recovery is considered to be remote.
\n
\n\n
\n\n
\n\nImpairment of financial assets
\n
\nFinancial assets, other than those at fair value through the income statement, are assessed for indicators of
\nimpairment at each reporting end date.
\n
\nFinancial assets are impaired where there is objective evidence that, as a result of one or more events that occurred
\nafter the initial recognition of the financial asset, the estimated future cash flows of the investment have been affected.
\n
\n\n
\n\n
\n\nDerecognition of financial assets
\n
\nFinancial assets are derecognized only when the contractual rights to the cash flows from the asset expire, or
\nwhen it transfers the financial asset and substantially all the risks and rewards of ownership to another entity.
\n
\n\n
\n\n
\n\n
\n\n
\n1. Accounting policies (continued)
\n
\n\n
\n\n
\n
\n1.3
\n Financial liabilities
\n
\n
\n Financial liabilities are classified as either financial liabilities at fair value through the income statement or
\nother financial liabilities.
\nFinancial liabilities are classified according to the substance of the contractual arrangements entered into.
\n
\n Derecognition of financial liabilities
\n
\n Financial liabilities are derecognized when, and only when, the company's obligations are discharged,
\ncancelled, or they expire.
\n
\n\n
\nTaxation
\n
\nIncome tax expense represents the sum of the tax currently payable and deferred tax.
\n
\nCurrent tax
\n
\nThe tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as
\nreported in the income statement because it excludes items of income or expense that are taxable or
\ndeductible in other years and it further excludes items that are never taxable or deductible. The company's
\nliability for current tax is calculated using tax rates that have been enacted or substantively enacted by the
\nreporting end date.
\n
\n\nDeferred tax
\n
\nDeferred tax is the tax expected to be payable or recoverable on differences between the carrying amounts
\nof assets and liabilities in the financial statements and the corresponding tax bases used in the computation
\nof taxable profit and is accounted for using the balance sheet liability method. Deferred tax liabilities are
\ngenerally recognized for all taxable temporary differences and deferred tax assets are recognized to the
\nextent that it is probable that taxable profits will be available against which deductible temporary differences
\ncan be utilized. Such assets and liabilities are not recognized if the temporary difference arises from goodwill
\nor from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit
\nnor the accounting profit.
\n
\nThe carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent
\nthat it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to
\nbe recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the
\nliability is settled or the asset is realized. Deferred tax is charged or credited in the income statement, except
\nwhen it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with
\nin equity. Deferred tax assets and liabilities are offset when the company
\n
\nhas a legally enforceable right to
\noffset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the
\nsame tax authority.
\n
\n\n
\n\n
\n\n
\n\n
\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
"language": "en",
"entity": "scheme:213800Z4MI9KSZA2VW72",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Tag136": {
"value": "\n
\n1.1
\n Going concern
\n
\n
\n\nThe accounts have been prepared on the going concern basis. The Company incurred a loss for the year of
\n\u00a310,921,727 and as at 31 December 2022 had net liabilities of \u00a3338,495
\n
\nAs a result of the above, the Directors have reviewed the Company's expected operational results and cash
\nrequirements for the year from the date of these accounts. The company is reliant on is cash resources until
\nthe point at which it generates income or raises additional finances. Due to the limited cash balance as at the
\nperiod end the Company is in the process of seeking additional funding in order to purse its strategy of making
\nan acquisition to seek re-admission of the enlarged Company to listing on the Official List and trading on the
\nLondon Stock Exchange or admission to another stock exchange.
\n
\nShould the raising of new capital be unsuccessful then the Company faces significant uncertainty over its ability
\nto continue as a going concern. The Company has reduced its cash expenditure to a minimum whilst it works
\non the re-capitalization of the business.
\n
\nAccordingly, the Directors continue to adopt the going concern basis in preparing the annual report and accounts.
\n
\n\n
\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
"language": "en",
"entity": "scheme:213800Z4MI9KSZA2VW72",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Tag118": {
"value": "\nThe accounts have been prepared on the going concern basis. The Company incurred a loss for the year of
\n\u00a310,921,727 and as at 31 December 2022 had net liabilities of \u00a3338,495
\n
\nAs a result of the above, the Directors have reviewed the Company's expected operational results and cash
\nrequirements for the year from the date of these accounts. The company is reliant on is cash resources until
\nthe point at which it generates income or raises additional finances. Due to the limited cash balance as at the
\nperiod end the Company is in the process of seeking additional funding in order to purse its strategy of making
\nan acquisition to seek re-admission of the enlarged Company to listing on the Official List and trading on the
\nLondon Stock Exchange or admission to another stock exchange.
\n
\nShould the raising of new capital be unsuccessful then the Company faces significant uncertainty over its ability
\nto continue as a going concern. The Company has reduced its cash expenditure to a minimum whilst it works
\non the re-capitalization of the business.
\n
\nAccordingly, the Directors continue to adopt the going concern basis in preparing the annual report and accounts.
\n
\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfUncertaintiesOfEntitysAbilityToContinueAsGoingConcern",
"language": "en",
"entity": "scheme:213800Z4MI9KSZA2VW72",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Tag120": {
"value": "\n
\n\n
\n
\n
\n1.2
\nFinancial assets
\n
\n
\nFinancial assets are recognized in the company's statement of financial position when the company becomes
\nparty to the contractual provisions of the instrument.
\n
\nFinancial assets are classified into specified categories. The classification depends on the nature and purpose of the
\nfinancial assets and is determined at the time of recognition.
\n
\nFinancial assets are initially measured at fair value plus transaction costs, other than those classified as fair value
\nthrough the income statement, which are measured at fair value.
\n
\n\nTrade and other receivables
\n
\nTrade receivables are recognized and carried at the lower of their original invoiced value and recoverable amount.
\nBalances are written off when the probability of recovery is considered to be remote.
\n
\n\n
\n\n
\n\nImpairment of financial assets
\n
\nFinancial assets, other than those at fair value through the income statement, are assessed for indicators of
\nimpairment at each reporting end date.
\n
\nFinancial assets are impaired where there is objective evidence that, as a result of one or more events that occurred
\nafter the initial recognition of the financial asset, the estimated future cash flows of the investment have been affected.
\n
\n\n
\n\n
\n\nDerecognition of financial assets
\n
\nFinancial assets are derecognized only when the contractual rights to the cash flows from the asset expire, or
\nwhen it transfers the financial asset and substantially all the risks and rewards of ownership to another entity.
\n
\n\n
\n\n
\n\n
\n\n
\n
\n1.3
\n Financial liabilities
\n
\n
\n Financial liabilities are classified as either financial liabilities at fair value through the income statement or
\nother financial liabilities.
\nFinancial liabilities are classified according to the substance of the contractual arrangements entered into.
\n
\n Derecognition of financial liabilities
\n
\n Financial liabilities are derecognized when, and only when, the company's obligations are discharged,
\ncancelled, or they expire.
\n
\n\n
\nTaxation
\n
\nIncome tax expense represents the sum of the tax currently payable and deferred tax.
\n
\nCurrent tax
\n
\nThe tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as
\nreported in the income statement because it excludes items of income or expense that are taxable or
\ndeductible in other years and it further excludes items that are never taxable or deductible. The company's
\nliability for current tax is calculated using tax rates that have been enacted or substantively enacted by the
\nreporting end date.
\n
\n\nDeferred tax
\n
\nDeferred tax is the tax expected to be payable or recoverable on differences between the carrying amounts
\nof assets and liabilities in the financial statements and the corresponding tax bases used in the computation
\nof taxable profit and is accounted for using the balance sheet liability method. Deferred tax liabilities are
\ngenerally recognized for all taxable temporary differences and deferred tax assets are recognized to the
\nextent that it is probable that taxable profits will be available against which deductible temporary differences
\ncan be utilized. Such assets and liabilities are not recognized if the temporary difference arises from goodwill
\nor from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit
\nnor the accounting profit.
\n
\nThe carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent
\nthat it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to
\nbe recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the
\nliability is settled or the asset is realized. Deferred tax is charged or credited in the income statement, except
\nwhen it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with
\nin equity. Deferred tax assets and liabilities are offset when the company
\n
\nhas a legally enforceable right to
\noffset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the
\nsame tax authority.
\n
\n\n
\n\n
\n\n
\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:213800Z4MI9KSZA2VW72",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Tag126": {
"value": "\n
\n
\n
\n1.2
\nFinancial assets
\n
\n
\nFinancial assets are recognized in the company's statement of financial position when the company becomes
\nparty to the contractual provisions of the instrument.
\n
\nFinancial assets are classified into specified categories. The classification depends on the nature and purpose of the
\nfinancial assets and is determined at the time of recognition.
\n
\nFinancial assets are initially measured at fair value plus transaction costs, other than those classified as fair value
\nthrough the income statement, which are measured at fair value.
\n
\n\nTrade and other receivables
\n
\nTrade receivables are recognized and carried at the lower of their original invoiced value and recoverable amount.
\nBalances are written off when the probability of recovery is considered to be remote.
\n
\n\n
\n\n
\n\nImpairment of financial assets
\n
\nFinancial assets, other than those at fair value through the income statement, are assessed for indicators of
\nimpairment at each reporting end date.
\n
\nFinancial assets are impaired where there is objective evidence that, as a result of one or more events that occurred
\nafter the initial recognition of the financial asset, the estimated future cash flows of the investment have been affected.
\n
\n\n
\n\n
\n\nDerecognition of financial assets
\n
\nFinancial assets are derecognized only when the contractual rights to the cash flows from the asset expire, or
\nwhen it transfers the financial asset and substantially all the risks and rewards of ownership to another entity.
\n
\n\n
\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:213800Z4MI9KSZA2VW72",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Tag123": {
"value": "\nTrade and other receivables
\n
\nTrade receivables are recognized and carried at the lower of their original invoiced value and recoverable amount.
\nBalances are written off when the probability of recovery is considered to be remote.
\n
\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:213800Z4MI9KSZA2VW72",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Tag139": {
"value": "\n
\n\nImpairment of financial assets
\n
\nFinancial assets, other than those at fair value through the income statement, are assessed for indicators of
\nimpairment at each reporting end date.
\n
\nFinancial assets are impaired where there is objective evidence that, as a result of one or more events that occurred
\nafter the initial recognition of the financial asset, the estimated future cash flows of the investment have been affected.
\n
\n\n
\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:213800Z4MI9KSZA2VW72",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Tag135": {
"value": "\nImpairment of financial assets
\n
\nFinancial assets, other than those at fair value through the income statement, are assessed for indicators of
\nimpairment at each reporting end date.
\n
\nFinancial assets are impaired where there is objective evidence that, as a result of one or more events that occurred
\nafter the initial recognition of the financial asset, the estimated future cash flows of the investment have been affected.
\n
\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:213800Z4MI9KSZA2VW72",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Tag125": {
"value": "\nDerecognition of financial assets
\n
\nFinancial assets are derecognized only when the contractual rights to the cash flows from the asset expire, or
\nwhen it transfers the financial asset and substantially all the risks and rewards of ownership to another entity.
\n
\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:213800Z4MI9KSZA2VW72",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Tag145": {
"value": "\n
\n
\n1.3
\n Financial liabilities
\n
\n
\n Financial liabilities are classified as either financial liabilities at fair value through the income statement or
\nother financial liabilities.
\nFinancial liabilities are classified according to the substance of the contractual arrangements entered into.
\n
\n Derecognition of financial liabilities
\n
\n Financial liabilities are derecognized when, and only when, the company's obligations are discharged,
\ncancelled, or they expire.
\n
\n\n
\nTaxation
\n
\nIncome tax expense represents the sum of the tax currently payable and deferred tax.
\n
\nCurrent tax
\n
\nThe tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as
\nreported in the income statement because it excludes items of income or expense that are taxable or
\ndeductible in other years and it further excludes items that are never taxable or deductible. The company's
\nliability for current tax is calculated using tax rates that have been enacted or substantively enacted by the
\nreporting end date.
\n
\n\nDeferred tax
\n
\nDeferred tax is the tax expected to be payable or recoverable on differences between the carrying amounts
\nof assets and liabilities in the financial statements and the corresponding tax bases used in the computation
\nof taxable profit and is accounted for using the balance sheet liability method. Deferred tax liabilities are
\ngenerally recognized for all taxable temporary differences and deferred tax assets are recognized to the
\nextent that it is probable that taxable profits will be available against which deductible temporary differences
\ncan be utilized. Such assets and liabilities are not recognized if the temporary difference arises from goodwill
\nor from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit
\nnor the accounting profit.
\n
\nThe carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent
\nthat it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to
\nbe recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the
\nliability is settled or the asset is realized. Deferred tax is charged or credited in the income statement, except
\nwhen it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with
\nin equity. Deferred tax assets and liabilities are offset when the company
\n
\nhas a legally enforceable right to
\noffset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the
\nsame tax authority.
\n
\n\n
\n\n
\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:213800Z4MI9KSZA2VW72",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Tag144": {
"value": "\n
\nTaxation
\n
\nIncome tax expense represents the sum of the tax currently payable and deferred tax.
\n
\nCurrent tax
\n
\nThe tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as
\nreported in the income statement because it excludes items of income or expense that are taxable or
\ndeductible in other years and it further excludes items that are never taxable or deductible. The company's
\nliability for current tax is calculated using tax rates that have been enacted or substantively enacted by the
\nreporting end date.
\n
\n\nDeferred tax
\n
\nDeferred tax is the tax expected to be payable or recoverable on differences between the carrying amounts
\nof assets and liabilities in the financial statements and the corresponding tax bases used in the computation
\nof taxable profit and is accounted for using the balance sheet liability method. Deferred tax liabilities are
\ngenerally recognized for all taxable temporary differences and deferred tax assets are recognized to the
\nextent that it is probable that taxable profits will be available against which deductible temporary differences
\ncan be utilized. Such assets and liabilities are not recognized if the temporary difference arises from goodwill
\nor from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit
\nnor the accounting profit.
\n
\nThe carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent
\nthat it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to
\nbe recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the
\nliability is settled or the asset is realized. Deferred tax is charged or credited in the income statement, except
\nwhen it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with
\nin equity. Deferred tax assets and liabilities are offset when the company
\n
\nhas a legally enforceable right to
\noffset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the
\nsame tax authority.
\n
\n\n
\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:213800Z4MI9KSZA2VW72",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Tag121": {
"value": "\nDeferred tax
\n
\nDeferred tax is the tax expected to be payable or recoverable on differences between the carrying amounts
\nof assets and liabilities in the financial statements and the corresponding tax bases used in the computation
\nof taxable profit and is accounted for using the balance sheet liability method. Deferred tax liabilities are
\ngenerally recognized for all taxable temporary differences and deferred tax assets are recognized to the
\nextent that it is probable that taxable profits will be available against which deductible temporary differences
\ncan be utilized. Such assets and liabilities are not recognized if the temporary difference arises from goodwill
\nor from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit
\nnor the accounting profit.
\n
\nThe carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent
\nthat it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to
\nbe recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the
\nliability is settled or the asset is realized. Deferred tax is charged or credited in the income statement, except
\nwhen it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with
\nin equity. Deferred tax assets and liabilities are offset when the company
\n
\nhas a legally enforceable right to
\noffset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the
\nsame tax authority.
\n
\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:213800Z4MI9KSZA2VW72",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Tag130": {
"value": "ADALAN VENTURES PLC",
"dimensions": {
"concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
"language": "en",
"entity": "scheme:213800Z4MI9KSZA2VW72",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Tag116": {
"value": "\n2.
\nGeneral Information
\n
\nThe Company was incorporated and registered in England and Wales as a public company limited by shares
\non 15 June 2018 under the Companies Act 2006, with the name Agana Holdings Plc, and registered number
\n11418575. On 22 July 2019, the Company changed its name to Zaim Credit Systems Plc. On 23 March
\n2023, the Company changed its name to Adalan Ventures Plc.
\n
\nThe Company's registered office is located at 10 Orange Street, London, United Kingdom, WC2H 7DQ.
\n
\n
\n3.
\nPrincipal activities
\n
\nAs at 31 December 2022, the principal activity of the Company was to seek acquisition opportunities. The
\nCompany expects that consideration for the Acquisition will primarily be satisfied by issue of new Shares to a
\nvendor (or vendors), but that some cash may also be payable by the Company. Any funds not used in
\nconnection with the Acquisition will be used for future acquisitions, internal or external growth and expansion,
\nand working capital in relation to the acquired company or business.
\n
\nFollowing completion of the Acquisition, the objective of the Company will be to operate the acquired business
\nand implement an operating strategy with a view to generating value for its Shareholders through operational
\nimprovements as well as potentially through additional complementary acquisitions following the Acquisition.
\nFollowing the Acquisition, the Company intends to seek re-admission of the enlarged Company to listing on
\nthe Official List and trading on the London Stock Exchange or admission to another stock exchange.
\n
\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:213800Z4MI9KSZA2VW72",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Tag134": {
"value": "England and Wales",
"dimensions": {
"concept": "ifrs-full:CountryOfIncorporation",
"language": "en",
"entity": "scheme:213800Z4MI9KSZA2VW72",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Tag124": {
"value": "public company limited",
"dimensions": {
"concept": "ifrs-full:LegalFormOfEntity",
"language": "en",
"entity": "scheme:213800Z4MI9KSZA2VW72",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Tag115": {
"value": "On 22 July 2019, the Company changed its name to Zaim Credit Systems Plc. On 23 March2023, the Company changed its name to Adalan Ventures Plc.",
"dimensions": {
"concept": "ifrs-full:ExplanationOfChangeInNameOfReportingEntityOrOtherMeansOfIdentificationFromEndOfPrecedingReportingPeriod",
"language": "en",
"entity": "scheme:213800Z4MI9KSZA2VW72",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Tag148": {
"value": "10 Orange Street, London, United Kingdom, WC2H 7DQ",
"dimensions": {
"concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
"language": "en",
"entity": "scheme:213800Z4MI9KSZA2VW72",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Tag131": {
"value": "acquisition opportunities",
"dimensions": {
"concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
"language": "en",
"entity": "scheme:213800Z4MI9KSZA2VW72",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Tag112": {
"value": "\n
\n
\n
\n4.
\nBasis of preparation
\n
\n\nThe Company has not yet commenced business and no dividends have been declared or paid since the
\ndate of incorporation.
\n
\n\n
\n
\n\nThe historical financial information has been prepared in accordance with International Financial Reporting
\nStandards (\"IFRS\") as adopted by the United Kingdom.
\n
\n\n
\n
\n\nThe historical financial information is presented in Pounds Sterling (\"\u00a3\"), which is the Company's functional
\nand presentational currency and has been prepared under the historical cost convention.
\n
\n\n
\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:213800Z4MI9KSZA2VW72",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Tag113": {
"value": "\nThe Company has not yet commenced business and no dividends have been declared or paid since the
\ndate of incorporation.
\n
\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDividendsExplanatory",
"language": "en",
"entity": "scheme:213800Z4MI9KSZA2VW72",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Tag117": {
"value": "\nThe historical financial information has been prepared in accordance with International Financial Reporting
\nStandards (\"IFRS\") as adopted by the United Kingdom.
\n
\n",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "en",
"entity": "scheme:213800Z4MI9KSZA2VW72",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Tag143": {
"value": "\nThe historical financial information is presented in Pounds Sterling (\"\u00a3\"), which is the Company's functional
\nand presentational currency and has been prepared under the historical cost convention.
\n
\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
"language": "en",
"entity": "scheme:213800Z4MI9KSZA2VW72",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Tag111": {
"value": "\n
\n\n5. Share capital
\n
\n
\n
\nAuthorized
\n
\n
\n2022
\n
\nNumber
\n
\n2022
\n\u00a3
\n
\nShares treated as equity
\n
\nOrdinary shares of \u00a30.01 each
\n
\n
\n461,975,000
\n
\n
\n
\n4,619,750
\n
\n
\n461,975,000
\n
\n
\n4,619,750
\n
\n
\n
\n
\n
\nIssued
\nand
\nfully
\npaid
\n
\nOrdinary shares of \u00a30.01 each
\n
\n
\n
\n
\n
\nAt 31 December 2022
\n
\n
\n2022
\n
\n2022
\n
\nNumber
\n
\n\u00a3
\n
\n
\n461,975,000
\n
\n
\n4,619,750
\n
\n
\n461,975,000
\n
\n
\n
\n4,619,750
\n
\n\n
\n
\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:213800Z4MI9KSZA2VW72",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Tag128": {
"value": "\n5. Share capital
\n
\n
\n
\nAuthorized
\n
\n
\n2022
\n
\nNumber
\n
\n2022
\n\u00a3
\n
\nShares treated as equity
\n
\nOrdinary shares of \u00a30.01 each
\n
\n
\n461,975,000
\n
\n
\n
\n4,619,750
\n
\n
\n461,975,000
\n
\n
\n4,619,750
\n
\n
\n
\n
\n
\nIssued
\nand
\nfully
\npaid
\n
\nOrdinary shares of \u00a30.01 each
\n
\n
\n
\n
\n
\nAt 31 December 2022
\n
\n
\n2022
\n
\n2022
\n
\nNumber
\n
\n\u00a3
\n
\n
\n461,975,000
\n
\n
\n4,619,750
\n
\n
\n461,975,000
\n
\n
\n
\n4,619,750
\n
\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:213800Z4MI9KSZA2VW72",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Tag133": {
"value": "\n6.
\nEarnings per share
\n
\n
\n(I)
\nBasic
\nearnings per share
\n
\n
\nThe Company presents basic and diluted earnings per share information for its ordinary shares. Basic
\nearnings per share are calculated by dividing the profit attributable to ordinary shareholders of the Company
\nby the weighted average number of ordinary shares in issue during the reporting period. Diluted earnings per
\nshare are determined by adjusting the profit attributable to ordinary shareholders and the weighted average
\nnumber of ordinary shares outstanding for the effects of all dilutive potential ordinary shares.
\n
\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:213800Z4MI9KSZA2VW72",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Tag147": {
"value": "\n7.
\nTrade and other receivables
\n
\n
\n2022
\n2021
\n
\nLoan to Zain Express LLC
\nImpairment of loan
\n\u00a3
\n159,254
\n (159,254)
\n\u00a3
\n130,076
\n
\n
\n
\n
\n
\n-
\n197,086
\n
\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:213800Z4MI9KSZA2VW72",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Tag140": {
"value": "\n8.
\nOperating Expenses
\n
\n
\n
\n2022
\n\u00a3
\n2021
\n\u00a3
\nAdvertising and marketing
\n
\n-
\n-
\nConsulting services
\n
\n10,937
\n-
\nDepreciation of right-of-use assets
\n
\n-
\n-
\nState duty
\n
\n-
\n-
\nCommunication
\n
\n1,451
\n-
\nBanking services
\n
\n404
\n2,789
\nPostal services
\n
\n-
\n-
\nInvestor Relations
\n
\n19,897
\n-
\nWriting off VAT
\n
\n-
\n70,583
\nRental expenses
\n
\n-
\n-
\nMaterial expenses
\n
\n-
\n-
\nSecurity
\n
\n-
\n-
\nOther expenses
\n
\n121,727
\n462,884
\nTotal operating expenses
\n
\n154,416
\n536,256
\n
\nOperating expenses include the cost of audit for the company of \u00a320,000 (2021: \u00a320,000). The audit of the
\nCompany financial statements in \u00a3nil (2021: 20,000). These amounts are included in other expenses.
\n
\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesExplanatory",
"language": "en",
"entity": "scheme:213800Z4MI9KSZA2VW72",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Tag129": {
"value": "\n9. Auditors Remuneration 2022 2021
\n \u00a3 \u00a3
\n Statutory Audit Services 20,000 40,000
\n
\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "en",
"entity": "scheme:213800Z4MI9KSZA2VW72",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Tag141": {
"value": "\n
\n10. Income Tax
\nIn 2022, the Company generated a significant tax loss and therefore has no tax expense (as at 31 December 2021,
\nthe Company has no current income tax expenses). The current income tax rate applicable to the Company's is 20%
\n(2021: 20%).
\nA reconciliation between the theoretical and the actual taxation charge is provided below.
\n
\n
\n\n2022
\n2021
\n
\nIFRS loss before taxation
\n\u00a3
\n(10,921,727)
\n\u00a3
\n801,497
\nTheoretical tax charge at the applicable statutory rate
\n-
\n(160,299)
\nNon-deductible expenses and other differences
\n10,921,727
\n31,189
\nUnrecognised deferred tax asset
\n-
\n10,263
\nIncome tax expense for the year
\n-
\n(118,847)
\n
\n\n
\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:213800Z4MI9KSZA2VW72",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Tag146": {
"value": "\n2022
\n2021
\n
\nIFRS loss before taxation
\n\u00a3
\n(10,921,727)
\n\u00a3
\n801,497
\nTheoretical tax charge at the applicable statutory rate
\n-
\n(160,299)
\nNon-deductible expenses and other differences
\n10,921,727
\n31,189
\nUnrecognised deferred tax asset
\n-
\n10,263
\nIncome tax expense for the year
\n-
\n(118,847)
\n
\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:213800Z4MI9KSZA2VW72",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Tag122": {
"value": "\n
\n11. Trade and other payables
\n
\n
\n\n2022
\n2021
\n
\nTrade payables
\nAccruals
\n\u00a3
\n-
\n90,318
\n\u00a3
\n112,057
\n27
\nOther payables \u2013
\n283,644
\n85,002
\n
\n373,962
\n197,086
\n
\n\n
\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:213800Z4MI9KSZA2VW72",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Tag132": {
"value": "\n2022
\n2021
\n
\nTrade payables
\nAccruals
\n\u00a3
\n-
\n90,318
\n\u00a3
\n112,057
\n27
\nOther payables \u2013
\n283,644
\n85,002
\n
\n373,962
\n197,086
\n
\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:213800Z4MI9KSZA2VW72",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Tag127": {
"value": "\n12.
\nUltimate Controlling Party
\n
\n
\nThe ultimate controlling party is Zaim Holding SA which holds 69.2% of the share capital.
\n
\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory",
"language": "en",
"entity": "scheme:213800Z4MI9KSZA2VW72",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Tag110": {
"value": "Zaim Holding SA",
"dimensions": {
"concept": "ifrs-full:NameOfUltimateParentOfGroup",
"language": "en",
"entity": "scheme:213800Z4MI9KSZA2VW72",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Tag138": {
"value": "\n13. Impairment of investment in subsidiary
\n
\nFollowing the investigation by the Company into the loss of control of its previously wholly owned subsidiary Zaim
\nExpress LLC, the financial statements include the write down of the full carrying value of the investment of
\n\u00a310,438,409 as the Directors view the fair value of any potential redress being nil.
\n
\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:213800Z4MI9KSZA2VW72",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Tag119": {
"value": "\n14.
\nSubsequent Events
\n
\n
\nNo events have occurred subsequent to the year end.
\n
\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "en",
"entity": "scheme:213800Z4MI9KSZA2VW72",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
},
"Tag137": {
"value": "\n15.
\nRelated Party Transactions
\n
\n
\nAs per IFRS, there were no related party transactions. In the year December 2022
\n
\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "en",
"entity": "scheme:213800Z4MI9KSZA2VW72",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
}
}
}
}