Going Concern Statement\npursuant to Capital Markets Rule 5.62
\n\u00a0
\nOn the basis of the\nGroup's experience to date, and on the basis of its detailed\nprojections for the coming 12 months and beyond, the board\nconsiders that there are no factors which may cast doubt about the\nability of the Company and the Group to continue operating as a\ngoing concern and accordingly continues to adopt the going concern\nbasis in preparing the Company's and the Group's financial\nstatements.
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\nBest Deal Properties Holding\np.l.c (\"the Company\") is a public limited liability company\nincorporated and domiciled in Malta. The registered office of the\nCompany is 63 J.L. Buildings, Office 5, Luqa Road, Paola PLA9045,\nMalta. These financial statements were approved for issue by the\nBoard of Directors on 28 April 2026.
\n\u00a0
\nThe principal activity of the\nCompany is to act as a holding company and to provide financing to\nits subsidiaries. The Group is involved in the development of\nproperty for sale.
\n\u00a0
\nThe Company has no individual who\nowns or controls, through direct or indirect ownership of shares,\nvoting rights or ownership interests more than twenty-five per cent\n(25%) and no individual ultimately controls the Company via other\nmeans. The executive directors through their position of senior\nmanaging officials within the Company are considered as the\nultimate controlling parties.
\n\u00a0
\nThese financial statements\ninclude the results of the Company, as well as of the company and\nits subsidiaries (together, \"the Group\"), for the year ended 31\nDecember 2025.
", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:485100A1WBOSGJKWHT04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "ykTb-DZ4Pv": { "value": "Best Deal Properties Holding\np.l.c (\"the Company\") is a public limited liability company\nincorporated and domiciled in Malta", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:485100A1WBOSGJKWHT04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "eWIBJKIbZI": { "value": "Best Deal Properties Holding\np.l.c (\"the Company\") is a public limited liability company", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:485100A1WBOSGJKWHT04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "cpYUkKw9IJ": { "value": "domiciled in Malta", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:485100A1WBOSGJKWHT04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "lMEXsI1F7M": { "value": "These financial statements were approved for issue by the\nBoard of Directors on 28 April 2026", "dimensions": { "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:485100A1WBOSGJKWHT04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "ZWF9mEZ5lC": { "value": "The principal activity of the\nCompany is to act as a holding company and to provide financing to\nits subsidiaries. The Group is involved in the development of\nproperty for sale.", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:485100A1WBOSGJKWHT04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "hg-8d_dXLJ": { "value": "These financial statements\ninclude the results of the Company, as well as of the company and\nits subsidiaries (together, \"the Group\"), for the year ended 31\nDecember 2025.", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfFinancialStatements", "language": "en", "entity": "scheme:485100A1WBOSGJKWHT04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "jHDWcjANOV": { "value": "2\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Material Accounting\nPolicies
\n\u00a0
\nThe material accounting policies\napplied in the preparation of these financial statements are set\nout below. The accounting policies adopted are consistent with\nthose of the previous financial year, unless otherwise\nstated.
\n\u00a0
\nStatement of\ncompliance and basis of measurement
\nThese financial statements have\nbeen prepared in accordance with International Financial Reporting\nStandards (IFRS Accounting Standards) as adopted by the European\nUnion (EU) and comply with the requirements of the Maltese\nCompanies Act (Cap. 386).
\n\u00a0
\nThese financial statements have\nbeen prepared under the historical cost basis and are presented in\nEuro (\u20ac) which is also the Group's functional\ncurrency.
\n\u00a0
\nThe preparation of financial\nstatements in conformity with the IFRS Accounting Standards as\nadopted by the EU requires the use of estimates and assumptions\nthat affect the reported amounts of assets and liabilities and\ndisclosure of contingent assets and liabilities at the Statement of\nFinancial Position date and the reported amounts of revenues and\nexpenses during the reporting period. In particular, the directors\nhave assessed the companies acquired and have concluded that in\ntheir view these acquisitions qualify under IFRS 3 Business\nCombinations and are therefore accounted for in terms of that\nstandard. Furthermore, the fair value of assets acquired and\nliabilities assumed are initially estimated by the directors taking\ninto consideration all available information at the acquisition\ndate. The directors believe that these estimates and assumptions\nare reasonable.
\n\u00a0
\nBasis of\nconsolidation
\nThese consolidated financial\nstatements incorporate the financial performance, cash flows and\nfinancial position of the Group. The Group is made up of the\nentities as listed in note 14. Subsidiaries are companies over\nwhich the Group has control either directly or indirectly. Control\nis defined as the right or exposure to variable returns and the\nability to affect those returns through power over an investee. The\nsubsidiaries and the Company are consolidated from the date on\nwhich control is transferred.
\n\u00a0
\nIntra-group transactions,\nbalances and unrealised gains on transactions between companies\nwithin the Group are eliminated. Unrealised losses are also\neliminated unless the transaction provides evidence of impairment\nof the asset transferred. The accounting policies of subsidiaries\nhave been changed where necessary to ensure consistency with the\npolicies of the Group.
\n\u00a0
\nThe acquisition of subsidiaries\nis accounted for using the acquisition method of accounting. A\nchange in ownership interest, without the loss of control, is\naccounted for as an equity transaction, where the difference\nbetween the consideration transferred and the book value of the\nshare of the non-controlling interest acquired is recognised\ndirectly in equity attributable to the parent.
\n\u00a0
\nNon-controlling interest in the\nresults and equity of the subsidiaries are shown separately in the\nconsolidated statement of comprehensive income, consolidated\nstatement of financial position and consolidated statement of\nchanges in equity of the Group. Losses incurred by the Group are\nattributed to the non-controlling interest in full, even if that\nresults in a deficit balance.
\n\u00a0
\nWhen the Group loses control over\na subsidiary, it derecognises the assets including goodwill,\nliabilities and non-controlling interest in the subsidiary and\nother related component in equity. The Group recognises the fair\nvalue of the consideration received and the fair value of any\ninvestment retained together with any gain or loss in profit or\nloss. Any interest retained is measured at fair value when control\nis lost.
\n\u00a0
\nNew or amended Accounting\nStandards and interpretations adopted
\nThe Group adopted all of the new\nor revised standards, interpretations and amendments issued by the\nInternational Accounting Standards Board (IASB) and the IFRS\nInterpretations Committee and endorsed by the EU. The adoption of\nthese new or revised standards, interpretations and amendments did\nnot have a material impact on these financial\nstatements.
\n\u00a0
\nThe following amended Accounting\nStandards became applicable for the current reporting\nperiod:
\n\u00a0
\nLack of\nExchangeability (Amendments to IAS 21)
\nThis amendment issued on 15\nAugust 2023 contains guidance to specify when a currency is\nexchangeable and how to determine the exchange rate when it is\nnot.
\n\u00a0
\nNew or revised standards,\ninterpretations and amendments issued but not yet\neffective
\nAt the end of the reporting\nperiod, certain new standards, interpretations or amendments\nthereto, were in issue and endorsed by the EU, but not yet\neffective for the current financial period. There have been no\ninstances of early adoption of standards, interpretations or\namendments ahead of their effective date. The directors anticipate\nthat the adoption of the new standards, interpretations or\namendments thereto, will not have a material impact on the\nfinancial statements upon initial application other than on the\npresentation, except for the effects of IFRS 18 on the presentation\nand disclosure of certain items.
\n\u00a0
\nThe following new standards were\nissued but not yet effective for the current reporting\nperiod:
\n\u00a0
\nIFRS 18 -\nPresentation and Disclosure in Financial Statements
\nIFRS 18 - Presentation and\nDisclosure in Financial Statements (IFRS 18), will become effective\nfor annual reporting periods beginning on or after 1 January 2027.\nEven though IFRS 18 will not have any effect on the recognition and\nmeasurement of items in the financial statements, it is expected to\nhave an effect on the presentation and disclosure of certain items.\nThese changes include categorisation and sub-totals in the\nstatement of profit or loss, aggregation/disaggregation and\nlabelling of information, and disclosure of management-defined\nperformance measures. The directors are assessing the effect of\nIFRS 18.
\n\u00a0
\nAmendments to IFRS 9\nand IFRS 7 regarding the classification and measurement of\nfinancial instruments
\nIssued on 30 May 2024, these\namendments address matters identified during the\npost-implementation review of the classification and measurement\nrequirements of IFRS 9 Financial Instruments. Applicable to annual\nreporting periods beginning on or after 1 January 2026.
\n\u00a0
\nAnnual Improvements\nto IFRS Accounting Standards - Volume 11
\nIssued on 18 July 2024, the\npronouncement comprises the following amendments which are\napplicable to annual reporting periods beginning on or after 1\nJanuary 2026:
\n\u00a0
\n| \n o \n | \n\n IFRS 1: Hedge accounting\nby a first-time adopter \n | \n
| \n o \n | \n\n IFRS 7: Gain or loss on\nderecognition \n | \n
| \n o \n | \n\n IFRS 7: Introduction and credit risk disclosures \n | \n
| \n o \n | \n\n IFRS 9: Lessee derecognition of\n lease \nliabilities \n | \n
| \n o \n | \n\n IFRS 9: Transaction price \n | \n
| \n o \n | \n\n IFRS 10: Determination of\n a 'de\n facto \nagent' \n | \n
| \n o \n | \n\n IAS 7: Cost method \n | \n
\u00a0
\nBusiness\ncombinations
\nThe Group applies the acquisition\nmethod in accounting for business combinations. The consideration\ntransferred by the Group to obtain control of a subsidiary is\ncalculated as the sum of the acquisition-date fair values of assets\ntransferred, liabilities incurred and the equity interests issued\nby the Group, which includes the fair value of any asset or\nliability arising from a contingent consideration arrangement.\nAcquisition costs are expensed as incurred.
\n\u00a0
\nThe Group recognises identifiable\nassets acquired and liabilities assumed in a business combination\nregardless of whether they have been previously recognised in the\nacquiree's financial statements prior to the acquisition. Assets\nacquired and liabilities assumed are generally measured at their\nacquisition-date fair values.
\n\u00a0
\nGoodwill represents the excess of\nthe cost of an acquisition over the fair value of the company's\nshare of net identifiable assets acquired at the date of\nacquisition. Goodwill is tested annually for impairment and carried\nat cost less accumulated impairment losses. Gains and losses on the\ndisposal of any cash generating unit include the carrying amount of\ngoodwill relating to that cash generating unit disposed. Goodwill\nis allocated to cash generating units for the purpose of impairment\ntesting.
\n\u00a0
\nFinancial\nInstruments
\n(i) Recognition and initial\nmeasurement
\nTrade receivables and debt\nsecurities issued are initially recognised when they are\noriginated. All other financial assets and financial liabilities\nare initially recognised when the Company becomes a party to the\ncontractual provisions of the instrument.
\nA financial asset (unless it is a\ntrade receivable without a significant financing component) or\nfinancial liability is initially measured at fair value plus, for\nan item not at FVTPL, transaction costs that are directly\nattributable to its acquisition or issue. A trade receivable\nwithout a significant financing component is initially measured at\nthe transaction price.
\n\u00a0
\n(ii) Classification and\nsubsequent measurement
\nFinancial\nAssets
\nOn initial recognition, a\nfinancial asset is classified as measured at: amortised cost; fair\nvalue through other comprehensive income (FVOCI) - debt investment;\nfair value through other comprehensive income (FVOCI) - equity\ninvestment; or fair value through profit or loss (FVTPL). Financial\nassets are not reclassified subsequent to their initial recognition\nunless the Company changes its business model for managing\nfinancial assets, in which case all affected financial assets are\nreclassified on the first day of the first reporting period\nfollowing the change in the business model.
\n\u00a0
\nA financial asset is measured at\namortised cost if it meets both of the following conditions and is\nnot designated as at FVTPL. (i) It is held within a business model\nwhose objective is to hold assets to collect contractual cash\nflows; and (ii) its contractual terms give rise on specified dates\nto cash flows that are solely payments of principal and interest on\nthe principal amount outstanding
\n\u00a0
\nA debt investment is measured at\nFVOCI if it meets both of the following conditions and is not\ndesignated as at FVTPL: (i) it is held within a business model\nwhose objective is achieved by both collecting contractual cash\nflows and selling financial assets; and (ii) its contractual terms\ngive rise on specified dates to cash flows that are solely payments\nof principal and interest on the principal amount\noutstanding.
\n\u00a0
\nOn initial recognition of an\nequity investment that is not held for trading, the Group may\nirrevocably elect to present subsequent changes in the\ninvestment\u2019s fair value in OCI. This election is made on an\ninvestment-by-investment basis.
\n\u00a0
\nAll financial assets not\nclassified as measured at amortised cost or FVOCI as described\nabove are measured at FVTPL. This includes all derivative financial\nassets. On initial recognition, the Company may irrevocably\ndesignate a financial asset that otherwise meets the requirements\nto be measured at amortised cost or at FVOCI as at FVTPL if doing\nso eliminates or significantly reduces an accounting mismatch that\nwould otherwise arise.
\n\u00a0
\nThe Company and the Group\nclassify its financial assets in the amortised cost measurement and\nfinancial assets at FVTPL categories.
\n\u00a0
\n(iii) Financial assets at\namortised cost
\nFinancial assets at amortised\ncost are subsequently carried at amortised cost using the effective\ninterest method less impairment losses, if any. Gain or losses are\nrecognised in profit or loss when the asset is derecognised,\nmodified, or impaired.
\nProvisions are recorded where, in\nthe opinion of the directors, there is an impairment in value.\nWhere there has been an impairment in the value of a financial\nasset, it is recognised as an expense in the period in which the\ndiminution is identified.
\nThe Company's financial assets\nunder this classification include cash and cash equivalents, loans\nto subsidiaries and trade and other receivables.
\n\u00a0
\nThe Group's financial assets\nunder this classification include cash and cash equivalents and\ntrade and other receivables.
\nFinancial assets are derecognised\nwhen the rights to receive cash flows have expired or have been\ntransferred and the Company has transferred substantially all the\nrisks and rewards of ownership. When there is no reasonable\nexpectation of recovering part or all of a financial asset, its\ncarrying value is written off.
\n\u00a0
\nImpairment of financial\nasset
\nThe Company and the Group apply\nthe general approach permitted by IFRS 9, in relation to related\nparty receivables, which requires expected lifetime losses to be\nrecognised from initial recognition of the receivables.
\nFor trade receivables, the Group\napply a simplified approach to measuring ECLs which uses a lifetime\nexpected loss allowance. The ECL is estimated using a provision\nmatrix based on the Group's historical credit loss experience,\nadjusted for forward-looking factors specific to the\ndebtors.
\n\u00a0
\nWhile cash and cash equivalents\nare also subject to the impairment requirements of IFRS 9, the\nidentified impairment losses are insignificant.
\n\u00a0
\nNo provision for expected credit\nlosses was recognised for financial assets at amortised cost since\nit was assessed to be immaterial.
\n\u00a0
\nSee Note 26 for further\ndetails.
\n\u00a0
\n(iv) Subsequent measurement of\nfinancial assets at FVTPL
\nThese assets are subsequently\nmeasured at fair value. Net gains or losses, including any interest\nor dividend income, are recognised in profit or loss.
\n\u00a0
\nThe non-current financial asset\nheld by the Company includes investment in government treasury\nbills. The Company's business model is that of making decisions\nbased on the asset's fair value and manages the asset to realise\nthose fair values. The Company intends to neither hold on to the\nasset to collect contractual cash flows, nor to trade in financial\nassets. Therefore the asset has been classified as measured at\nFVTPL.
\n\u00a0
\nFinancial\nliabilities
\nFinancial liabilities are\nclassified as measured at amortised cost or FVTPL. A financial\nliability is classified as at FVTPL if it is classified as\nheld-for-trading, it is a derivative or it is designated as such on\ninitial recognition. Financial liabilities at FVTPL are measured at\nfair value and net gains and losses, including any interest\nexpense, are recognised in profit or loss. Other financial\nliabilities are subsequently measured at amortised cost using the\neffective interest method. Interest expense and foreign exchange\ngains and losses are recognised in profit or loss. Any gain or loss\non derecognition is also recognised in profit or loss.
\n\u00a0
\nInvestment in\nsubsidiaries
\nSubsidiaries are all entities\nover which the Company has the power to govern the financial and\noperating policies generally accompanying a shareholding of more\nthan one half of the voting rights. The existence and effect of\npotential voting rights that are currently exercisable or\nconvertible are considered when assessing whether the Company\ncontrols another entity.
\n\u00a0
\nAn investor determines whether it\nis a parent by assessing whether it controls one or more investees.\nAn investor considers all relevant facts and circumstances when\nassessing whether it controls an investee. An investor controls an\ninvestee when it is exposed, or has rights, to variable returns\nfrom its involvement with the investee and has the ability to\naffect those returns through its power over the\ninvestee.
\n\u00a0
\nAn investor controls an investee\nif, and only if, the investor has all of the following elements:\npower over the investee, i.e. the investor has existing rights that\ngive it the ability to direct the relevant activities (the\nactivities that significantly affect the investee's returns);\nexposure, or rights, to variable returns from its involvement with\nthe investee; the ability to use its power over the investee to\naffect the amount of the investor's returns.
\n\u00a0
\nInvestment in subsidiaries are\ninitially recognised at cost, being the fair value of the\nconsideration given, including acquisition costs and are\nsubsequently carried at cost less accumulated impairment losses, if\nany.
\n\u00a0
\nImpairment of\nnon-financial assets
\nAssets that have an indefinite\nuseful life are not subject to amortisation and are tested annually\nfor impairment. Assets that are subject to amortisation or\ndepreciation are reviewed for impairment whenever events or changes\nin circumstances indicate that the carrying amount may not be\nrecoverable. An impairment loss is recognised for the amount by\nwhich the carrying amount of the asset exceeds its recoverable\namount. The recoverable amount is the higher of the fair value of\nthe asset less costs to sell and the value in use. Impairment\nlosses are immediately recognised as an expense in the Statement of\nComprehensive Income. For the purpose of assessing impairment,\nassets are grouped at the lowest levels for which there are\nseparately identifiable cash flows.
\n\u00a0
\nInventories and\nwork in progress
\nInventories and work in progress\nrepresents the properties held for construction and sale. The cost\nof the work in progress includes the purchase of the land on which\nthe development for sale will be constructed including all related\ndirect purchase costs such as duty and professional fees. Cost also\nincludes the development costs such as demolition, excavation and\nconstruction together with all the directly attributable costs to\nfinish the property and bringing it to the condition necessary for\nit to be sold. The cost of the inventories and work in progress\nalso include the borrowing costs that are directly attributable to\nthe acquisition, construction and finishing of the development for\nresale.
\n\u00a0
\nThe developed property held for\nresale is included in the financial statements at the lower of cost\nand net realisable value. Net realisable value is the estimated\nselling price in the ordinary course of business, less estimated\ncosts of completion and the estimated costs necessary to make the\nsale.
\n\u00a0
\nTaxation
\nIncome tax on profit or loss for\nthe year comprises current and deferred tax. Income tax is\nrecognised in the Statement of Comprehensive Income. When it\nrelates to items recognised directly to equity, income tax is\nrecognised as part of the other comprehensive income and in\nequity.
\n\u00a0
\nCurrent tax is the expected tax\npayable on the taxable income for the year, using tax rates enacted\nor substantially enacted at the Statement of Financial Position\ndate, and any adjustment to tax payable in respect of previous\nyears.
\n\u00a0
\nDeferred tax is provided using\nthe balance sheet liability method, providing for temporary\ndifferences between the carrying amounts of assets and liabilities\nfor financial reporting purposes and the amounts used for taxation\npurposes. The following temporary differences are not provided for:\ngoodwill not deductible for tax purposes, the initial recognition\nof assets and liabilities that affect neither accounting nor\ntaxable profits, and differences relating to investments in\nsubsidiaries to the extent that they will probably not reverse in\nthe foreseeable future. The amount of deferred tax provided is\nbased on the expected manner of realisation or settlement of the\ncarrying amount of assets and liabilities, using tax rates enacted\nor substantially enacted at the Statement of Financial Position\ndate.
\n\u00a0
\nA deferred tax asset is\nrecognised only to the extent that it is probable that future\ntaxable profits will be available against which the unused tax\nlosses and credits can be utilised. Deferred tax assets are reduced\nto the extent that it is no longer probable that the related tax\nbenefit will be realised.
\n\u00a0
\nFinance\ncosts
\nFinance costs that are directly\nattributable to the acquisition, construction and finishing of the\ndevelopment for resale are included as part of the cost of the\ninventories and work in progress. Other finance costs are\nrecognised as an expense in the period in which they are\nincurred.
\n\u00a0
\nRevenue
\nRevenue is recognised to the\nextent that it is probable that the economic benefits will flow to\nthe Company and the Group and can be reliably measured. The Company\nand the Group recognise revenue as follows:
\n\u00a0
\nRevenue from\ncontracts with customers
\nRevenue is recognised at an\namount that reflects the consideration to which the Group is\nexpected to be entitled when or as each performance obligation is\nsatisfied in a manner that depicts the transfer to the customer of\nthe goods or service promised.
\nThe consideration relates to the\ntransaction price or a portion of the transaction price allocated\nto each performance obligations as defined with the contract with\nthe customer.
\n\u00a0
\nRevenue is recognised using the\npercentage of completion basis determined by reference to work\nperformed unless the outcome of the contract cannot be reliably\nestimated.
\n\u00a0
\nProperty related\nincome
\nProperty sales are recognised\nwhen the significant risks and rewards of ownership of the property\nbeing sold are effectively transferred to the buyer. This is\ngenerally considered to occur at the later of the contract of sale\nand the date when all the Group's obligations relating to the\nproperty are completed and the possession of the property can be\ntransferred in the manner stipulated by the contract of\nsale.
\n\u00a0
\nAmounts received in respect of\nsales that have not yet been recognised in the financial statements\ndue to the fact that the significant risks and rewards of ownership\nstill rest with the Group, are treated as payments received in\nadvance and are reported with current liabilities.
\n\u00a0
\nFinance\nincome
\nFinance income comprises interest\nincome recognised on financial assets. Interest income is\nrecognised as it accrues in profit or loss, using the effective\ninterest method.
\n\u00a0
\nDividend\nIncome
\nDividend income is recognised\nwhen the right to receive payment is established.
\n\u00a0
\nFair value\nmeasurement
\nWhen an asset or liability,\nfinancial or non-financial, is measured at fair value for\nrecognition or disclosure purposes, the fair value is based on the\nprice that would be received to sell an asset or paid to transfer a\nliability in an orderly transaction between market participants at\nthe measurement date; and assumes that the transaction will take\nplace either: in the principal market; or in the absence of a\nprincipal market, in the most advantageous market.
\n\u00a0
\nFair value is measured using the\nassumptions that market participants would use when pricing the\nasset or liability, assuming they act in their economic best\ninterests. For non-financial assts, the fair value measurement is\nbased on its highest and best use. Valuation techniques that are\nappropriate in the circumstances and for which sufficient data are\navailable to measure fair value, are used, maximising the use of\nrelevant observable inputs and minimising the use of unobservable\ninputs.
\n\u00a0
\nAssets and liabilities measured\nat fair value are classified into three levels, using a fair value\nhierarchy that reflects the significance of the inputs used in\nmaking the measurements. Classifications are reviewed at each\nreporting date and transfers between levels are determined based on\na reassessment of the lowest level of input that is significant to\nthe fair value measurement.
\n\u00a0
\nFor recurring and non-recurring\nfair value measurements, external values may be used when internal\nexpertise is either not available or when the valuation is deemed\nto be significant. External valuers are selected based on market\nknowledge and reputation. Where there is a significant change in\nfair value of an asset of liability from one period to another, an\nanalysis is undertaken, which includes a verification of the major\ninputs applied in the latest valuation and a comparison, where\napplicable, with external sources of data.
\n\u00a0
\nOperating\nsegments
\nOperating segments are components\nof the Group whose operating results are regularly reviewed by the\nchief operating decision maker (\u201cCODM\u201d) to make\ndecisions about resource allocation and to assess performance.\nSegment information is reported in a manner consistent with the\ninternal reporting provided to the CODM. The CODM has been\nidentified as the Board of Directors.
\nThe Group assesses its internal\nreporting structure on an ongoing basis to determine whether\nseparate operating segments exist.
\n\u00a0
\nAs at 31 December 2025, the Group\noperates as a single operating segment involving development of\nproperties for sale in Malta. Accordingly, as the results do not\ndiffer from those presented in the consolidated financial\nstatements, separate disclosure is not considered\nnecessary.
\n\u00a0
\nCapital\nDisclosures
\nThe Company and Group\u2019s\nobjectives when managing capital are:
\n\u00a0
\n| \n - \n | \n\n to safeguard the\nentity\u2019s ability to continue as a going concern, so that it\ncan continue to provide returns for shareholders and benefits for\nother stakeholders, and \n | \n
| \n - \n | \n\n to provide an adequate\n return to\nshareholders by pricing products\n and services\n commensurately with the level of\nrisk. \n | \n
\u00a0
\n\u00a0
\nThe Company and Group set the\namount of capital in proportion to risk. The Company manages the\ncapital structure and makes adjustments to it in the light of\nchanges in economic conditions and the risk characteristics of the\nunderlying assets. In order to maintain or adjust the capital\nstructure, the Group may adjust the amount of dividends paid to\nshareholders, issue new shares, or sell assets to reduce\ndebt.
\n\u00a0
\nThe Company monitors capital on\nthe basis of the gearing ratio. This ratio is calculated as net\ndebt divided by total capital. Net debt is calculated as total\nborrowings (as shown in the statement of financial position) less\ncash and cash equivalents. Total capital is calculated as equity\n(as shown in the statement of financial position). The Company\nmaintains its level of capital by reference to its financial\nobligations and commitments arising from operational requirements\nin relation to the development projects as well as to enable the\nhonouring of all other liabilities including bond\ninterest.
", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:485100A1WBOSGJKWHT04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Vyu7cAptG0": { "value": "Statement of\ncompliance and basis of measurement
\nThese financial statements have\nbeen prepared in accordance with International Financial Reporting\nStandards (IFRS Accounting Standards) as adopted by the European\nUnion (EU) and comply with the requirements of the Maltese\nCompanies Act (Cap. 386).
", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:485100A1WBOSGJKWHT04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "S281tRVAVB": { "value": "These financial statements have\nbeen prepared under the historical cost basis and are presented in\nEuro (\u20ac) which is also the Group's functional\ncurrency.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory", "language": "en", "entity": "scheme:485100A1WBOSGJKWHT04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "tJwLHP6kcd": { "value": "The preparation of financial\nstatements in conformity with the IFRS Accounting Standards as\nadopted by the EU requires the use of estimates and assumptions\nthat affect the reported amounts of assets and liabilities and\ndisclosure of contingent assets and liabilities at the Statement of\nFinancial Position date and the reported amounts of revenues and\nexpenses during the reporting period. In particular, the directors\nhave assessed the companies acquired and have concluded that in\ntheir view these acquisitions qualify under IFRS 3 Business\nCombinations and are therefore accounted for in terms of that\nstandard. Furthermore, the fair value of assets acquired and\nliabilities assumed are initially estimated by the directors taking\ninto consideration all available information at the acquisition\ndate. The directors believe that these estimates and assumptions\nare reasonable.", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:485100A1WBOSGJKWHT04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "ZCaU9JrN_4": { "value": "Basis of\nconsolidation
\nThese consolidated financial\nstatements incorporate the financial performance, cash flows and\nfinancial position of the Group. The Group is made up of the\nentities as listed in note 14. Subsidiaries are companies over\nwhich the Group has control either directly or indirectly. Control\nis defined as the right or exposure to variable returns and the\nability to affect those returns through power over an investee. The\nsubsidiaries and the Company are consolidated from the date on\nwhich control is transferred.
\n\u00a0
\nIntra-group transactions,\nbalances and unrealised gains on transactions between companies\nwithin the Group are eliminated. Unrealised losses are also\neliminated unless the transaction provides evidence of impairment\nof the asset transferred. The accounting policies of subsidiaries\nhave been changed where necessary to ensure consistency with the\npolicies of the Group.
\n\u00a0
\nThe acquisition of subsidiaries\nis accounted for using the acquisition method of accounting. A\nchange in ownership interest, without the loss of control, is\naccounted for as an equity transaction, where the difference\nbetween the consideration transferred and the book value of the\nshare of the non-controlling interest acquired is recognised\ndirectly in equity attributable to the parent.
\n\u00a0
\nNon-controlling interest in the\nresults and equity of the subsidiaries are shown separately in the\nconsolidated statement of comprehensive income, consolidated\nstatement of financial position and consolidated statement of\nchanges in equity of the Group. Losses incurred by the Group are\nattributed to the non-controlling interest in full, even if that\nresults in a deficit balance.
\n\u00a0
\nWhen the Group loses control over\na subsidiary, it derecognises the assets including goodwill,\nliabilities and non-controlling interest in the subsidiary and\nother related component in equity. The Group recognises the fair\nvalue of the consideration received and the fair value of any\ninvestment retained together with any gain or loss in profit or\nloss. Any interest retained is measured at fair value when control\nis lost.
", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:485100A1WBOSGJKWHT04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "d66h5H_QF2": { "value": "New or amended Accounting\nStandards and interpretations adopted
\nThe Group adopted all of the new\nor revised standards, interpretations and amendments issued by the\nInternational Accounting Standards Board (IASB) and the IFRS\nInterpretations Committee and endorsed by the EU. The adoption of\nthese new or revised standards, interpretations and amendments did\nnot have a material impact on these financial\nstatements.
\n\u00a0
\nThe following amended Accounting\nStandards became applicable for the current reporting\nperiod:
\n\u00a0
\nLack of\nExchangeability (Amendments to IAS 21)
\nThis amendment issued on 15\nAugust 2023 contains guidance to specify when a currency is\nexchangeable and how to determine the exchange rate when it is\nnot.
\n\u00a0
\nNew or revised standards,\ninterpretations and amendments issued but not yet\neffective
\nAt the end of the reporting\nperiod, certain new standards, interpretations or amendments\nthereto, were in issue and endorsed by the EU, but not yet\neffective for the current financial period. There have been no\ninstances of early adoption of standards, interpretations or\namendments ahead of their effective date. The directors anticipate\nthat the adoption of the new standards, interpretations or\namendments thereto, will not have a material impact on the\nfinancial statements upon initial application other than on the\npresentation, except for the effects of IFRS 18 on the presentation\nand disclosure of certain items.
\n\u00a0
\nThe following new standards were\nissued but not yet effective for the current reporting\nperiod:
\n\u00a0
\nIFRS 18 -\nPresentation and Disclosure in Financial Statements
\nIFRS 18 - Presentation and\nDisclosure in Financial Statements (IFRS 18), will become effective\nfor annual reporting periods beginning on or after 1 January 2027.\nEven though IFRS 18 will not have any effect on the recognition and\nmeasurement of items in the financial statements, it is expected to\nhave an effect on the presentation and disclosure of certain items.\nThese changes include categorisation and sub-totals in the\nstatement of profit or loss, aggregation/disaggregation and\nlabelling of information, and disclosure of management-defined\nperformance measures. The directors are assessing the effect of\nIFRS 18.
\n\u00a0
\nAmendments to IFRS 9\nand IFRS 7 regarding the classification and measurement of\nfinancial instruments
\nIssued on 30 May 2024, these\namendments address matters identified during the\npost-implementation review of the classification and measurement\nrequirements of IFRS 9 Financial Instruments. Applicable to annual\nreporting periods beginning on or after 1 January 2026.
\n\u00a0
\nAnnual Improvements\nto IFRS Accounting Standards - Volume 11
\nIssued on 18 July 2024, the\npronouncement comprises the following amendments which are\napplicable to annual reporting periods beginning on or after 1\nJanuary 2026:
\n\u00a0
\n| \n o \n | \n\n IFRS 1: Hedge accounting\nby a first-time adopter \n | \n
| \n o \n | \n\n IFRS 7: Gain or loss on\nderecognition \n | \n
| \n o \n | \n\n IFRS 7: Introduction and credit risk disclosures \n | \n
| \n o \n | \n\n IFRS 9: Lessee derecognition of\n lease \nliabilities \n | \n
| \n o \n | \n\n IFRS 9: Transaction price \n | \n
| \n o \n | \n\n IFRS 10: Determination of\n a 'de\n facto \nagent' \n | \n
| \n o \n | \n\n IAS 7: Cost method \n | \n
Business\ncombinations
\nThe Group applies the acquisition\nmethod in accounting for business combinations. The consideration\ntransferred by the Group to obtain control of a subsidiary is\ncalculated as the sum of the acquisition-date fair values of assets\ntransferred, liabilities incurred and the equity interests issued\nby the Group, which includes the fair value of any asset or\nliability arising from a contingent consideration arrangement.\nAcquisition costs are expensed as incurred.
\n\u00a0
\nThe Group recognises identifiable\nassets acquired and liabilities assumed in a business combination\nregardless of whether they have been previously recognised in the\nacquiree's financial statements prior to the acquisition. Assets\nacquired and liabilities assumed are generally measured at their\nacquisition-date fair values.
\n\u00a0
\nGoodwill represents the excess of\nthe cost of an acquisition over the fair value of the company's\nshare of net identifiable assets acquired at the date of\nacquisition. Goodwill is tested annually for impairment and carried\nat cost less accumulated impairment losses. Gains and losses on the\ndisposal of any cash generating unit include the carrying amount of\ngoodwill relating to that cash generating unit disposed. Goodwill\nis allocated to cash generating units for the purpose of impairment\ntesting.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory", "language": "en", "entity": "scheme:485100A1WBOSGJKWHT04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "lCxFuINEqI": { "value": "Financial\nInstruments
\n(i) Recognition and initial\nmeasurement
\nTrade receivables and debt\nsecurities issued are initially recognised when they are\noriginated. All other financial assets and financial liabilities\nare initially recognised when the Company becomes a party to the\ncontractual provisions of the instrument.
\nA financial asset (unless it is a\ntrade receivable without a significant financing component) or\nfinancial liability is initially measured at fair value plus, for\nan item not at FVTPL, transaction costs that are directly\nattributable to its acquisition or issue. A trade receivable\nwithout a significant financing component is initially measured at\nthe transaction price.
\n\u00a0
\n(ii) Classification and\nsubsequent measurement
\nFinancial\nAssets
\nOn initial recognition, a\nfinancial asset is classified as measured at: amortised cost; fair\nvalue through other comprehensive income (FVOCI) - debt investment;\nfair value through other comprehensive income (FVOCI) - equity\ninvestment; or fair value through profit or loss (FVTPL). Financial\nassets are not reclassified subsequent to their initial recognition\nunless the Company changes its business model for managing\nfinancial assets, in which case all affected financial assets are\nreclassified on the first day of the first reporting period\nfollowing the change in the business model.
\n\u00a0
\nA financial asset is measured at\namortised cost if it meets both of the following conditions and is\nnot designated as at FVTPL. (i) It is held within a business model\nwhose objective is to hold assets to collect contractual cash\nflows; and (ii) its contractual terms give rise on specified dates\nto cash flows that are solely payments of principal and interest on\nthe principal amount outstanding
\n\u00a0
\nA debt investment is measured at\nFVOCI if it meets both of the following conditions and is not\ndesignated as at FVTPL: (i) it is held within a business model\nwhose objective is achieved by both collecting contractual cash\nflows and selling financial assets; and (ii) its contractual terms\ngive rise on specified dates to cash flows that are solely payments\nof principal and interest on the principal amount\noutstanding.
\n\u00a0
\nOn initial recognition of an\nequity investment that is not held for trading, the Group may\nirrevocably elect to present subsequent changes in the\ninvestment\u2019s fair value in OCI. This election is made on an\ninvestment-by-investment basis.
\n\u00a0
\nAll financial assets not\nclassified as measured at amortised cost or FVOCI as described\nabove are measured at FVTPL. This includes all derivative financial\nassets. On initial recognition, the Company may irrevocably\ndesignate a financial asset that otherwise meets the requirements\nto be measured at amortised cost or at FVOCI as at FVTPL if doing\nso eliminates or significantly reduces an accounting mismatch that\nwould otherwise arise.
\n\u00a0
\nThe Company and the Group\nclassify its financial assets in the amortised cost measurement and\nfinancial assets at FVTPL categories.
\n\u00a0
\n(iii) Financial assets at\namortised cost
\nFinancial assets at amortised\ncost are subsequently carried at amortised cost using the effective\ninterest method less impairment losses, if any. Gain or losses are\nrecognised in profit or loss when the asset is derecognised,\nmodified, or impaired.
\nProvisions are recorded where, in\nthe opinion of the directors, there is an impairment in value.\nWhere there has been an impairment in the value of a financial\nasset, it is recognised as an expense in the period in which the\ndiminution is identified.
\nThe Company's financial assets\nunder this classification include cash and cash equivalents, loans\nto subsidiaries and trade and other receivables.
\n\u00a0
\nThe Group's financial assets\nunder this classification include cash and cash equivalents and\ntrade and other receivables.
\nFinancial assets are derecognised\nwhen the rights to receive cash flows have expired or have been\ntransferred and the Company has transferred substantially all the\nrisks and rewards of ownership. When there is no reasonable\nexpectation of recovering part or all of a financial asset, its\ncarrying value is written off.
\n\u00a0
\nImpairment of financial\nasset
\nThe Company and the Group apply\nthe general approach permitted by IFRS 9, in relation to related\nparty receivables, which requires expected lifetime losses to be\nrecognised from initial recognition of the receivables.
\nFor trade receivables, the Group\napply a simplified approach to measuring ECLs which uses a lifetime\nexpected loss allowance. The ECL is estimated using a provision\nmatrix based on the Group's historical credit loss experience,\nadjusted for forward-looking factors specific to the\ndebtors.
\n\u00a0
\nWhile cash and cash equivalents\nare also subject to the impairment requirements of IFRS 9, the\nidentified impairment losses are insignificant.
\n\u00a0
\nNo provision for expected credit\nlosses was recognised for financial assets at amortised cost since\nit was assessed to be immaterial.
\n\u00a0
\nSee Note 26 for further\ndetails.
\n\u00a0
\n(iv) Subsequent measurement of\nfinancial assets at FVTPL
\nThese assets are subsequently\nmeasured at fair value. Net gains or losses, including any interest\nor dividend income, are recognised in profit or loss.
\n\u00a0
\nThe non-current financial asset\nheld by the Company includes investment in government treasury\nbills. The Company's business model is that of making decisions\nbased on the asset's fair value and manages the asset to realise\nthose fair values. The Company intends to neither hold on to the\nasset to collect contractual cash flows, nor to trade in financial\nassets. Therefore the asset has been classified as measured at\nFVTPL.
\n\u00a0
\nFinancial\nliabilities
\nFinancial liabilities are\nclassified as measured at amortised cost or FVTPL. A financial\nliability is classified as at FVTPL if it is classified as\nheld-for-trading, it is a derivative or it is designated as such on\ninitial recognition. Financial liabilities at FVTPL are measured at\nfair value and net gains and losses, including any interest\nexpense, are recognised in profit or loss. Other financial\nliabilities are subsequently measured at amortised cost using the\neffective interest method. Interest expense and foreign exchange\ngains and losses are recognised in profit or loss. Any gain or loss\non derecognition is also recognised in profit or loss.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory", "language": "en", "entity": "scheme:485100A1WBOSGJKWHT04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "zY6grlGG4j": { "value": "Financial\nInstruments
\n(i) Recognition and initial\nmeasurement
\nTrade receivables and debt\nsecurities issued are initially recognised when they are\noriginated. All other financial assets and financial liabilities\nare initially recognised when the Company becomes a party to the\ncontractual provisions of the instrument.
\nA financial asset (unless it is a\ntrade receivable without a significant financing component) or\nfinancial liability is initially measured at fair value plus, for\nan item not at FVTPL, transaction costs that are directly\nattributable to its acquisition or issue. A trade receivable\nwithout a significant financing component is initially measured at\nthe transaction price.
\n\u00a0
\n(ii) Classification and\nsubsequent measurement
\nFinancial\nAssets
\nOn initial recognition, a\nfinancial asset is classified as measured at: amortised cost; fair\nvalue through other comprehensive income (FVOCI) - debt investment;\nfair value through other comprehensive income (FVOCI) - equity\ninvestment; or fair value through profit or loss (FVTPL). Financial\nassets are not reclassified subsequent to their initial recognition\nunless the Company changes its business model for managing\nfinancial assets, in which case all affected financial assets are\nreclassified on the first day of the first reporting period\nfollowing the change in the business model.
\n\u00a0
\nA financial asset is measured at\namortised cost if it meets both of the following conditions and is\nnot designated as at FVTPL. (i) It is held within a business model\nwhose objective is to hold assets to collect contractual cash\nflows; and (ii) its contractual terms give rise on specified dates\nto cash flows that are solely payments of principal and interest on\nthe principal amount outstanding
\n\u00a0
\nA debt investment is measured at\nFVOCI if it meets both of the following conditions and is not\ndesignated as at FVTPL: (i) it is held within a business model\nwhose objective is achieved by both collecting contractual cash\nflows and selling financial assets; and (ii) its contractual terms\ngive rise on specified dates to cash flows that are solely payments\nof principal and interest on the principal amount\noutstanding.
\n\u00a0
\nOn initial recognition of an\nequity investment that is not held for trading, the Group may\nirrevocably elect to present subsequent changes in the\ninvestment\u2019s fair value in OCI. This election is made on an\ninvestment-by-investment basis.
\n\u00a0
\nAll financial assets not\nclassified as measured at amortised cost or FVOCI as described\nabove are measured at FVTPL. This includes all derivative financial\nassets. On initial recognition, the Company may irrevocably\ndesignate a financial asset that otherwise meets the requirements\nto be measured at amortised cost or at FVOCI as at FVTPL if doing\nso eliminates or significantly reduces an accounting mismatch that\nwould otherwise arise.
\n\u00a0
\nThe Company and the Group\nclassify its financial assets in the amortised cost measurement and\nfinancial assets at FVTPL categories.
\n\u00a0
\n(iii) Financial assets at\namortised cost
\nFinancial assets at amortised\ncost are subsequently carried at amortised cost using the effective\ninterest method less impairment losses, if any. Gain or losses are\nrecognised in profit or loss when the asset is derecognised,\nmodified, or impaired.
\nProvisions are recorded where, in\nthe opinion of the directors, there is an impairment in value.\nWhere there has been an impairment in the value of a financial\nasset, it is recognised as an expense in the period in which the\ndiminution is identified.
\nThe Company's financial assets\nunder this classification include cash and cash equivalents, loans\nto subsidiaries and trade and other receivables.
\n\u00a0
\nThe Group's financial assets\nunder this classification include cash and cash equivalents and\ntrade and other receivables.
\nFinancial assets are derecognised\nwhen the rights to receive cash flows have expired or have been\ntransferred and the Company has transferred substantially all the\nrisks and rewards of ownership. When there is no reasonable\nexpectation of recovering part or all of a financial asset, its\ncarrying value is written off.
\n\u00a0
\nImpairment of financial\nasset
\nThe Company and the Group apply\nthe general approach permitted by IFRS 9, in relation to related\nparty receivables, which requires expected lifetime losses to be\nrecognised from initial recognition of the receivables.
\nFor trade receivables, the Group\napply a simplified approach to measuring ECLs which uses a lifetime\nexpected loss allowance. The ECL is estimated using a provision\nmatrix based on the Group's historical credit loss experience,\nadjusted for forward-looking factors specific to the\ndebtors.
\n\u00a0
\nWhile cash and cash equivalents\nare also subject to the impairment requirements of IFRS 9, the\nidentified impairment losses are insignificant.
\n\u00a0
\nNo provision for expected credit\nlosses was recognised for financial assets at amortised cost since\nit was assessed to be immaterial.
\n\u00a0
\nSee Note 26 for further\ndetails.
\n\u00a0
\n(iv) Subsequent measurement of\nfinancial assets at FVTPL
\nThese assets are subsequently\nmeasured at fair value. Net gains or losses, including any interest\nor dividend income, are recognised in profit or loss.
\n\u00a0
\nThe non-current financial asset\nheld by the Company includes investment in government treasury\nbills. The Company's business model is that of making decisions\nbased on the asset's fair value and manages the asset to realise\nthose fair values. The Company intends to neither hold on to the\nasset to collect contractual cash flows, nor to trade in financial\nassets. Therefore the asset has been classified as measured at\nFVTPL.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:485100A1WBOSGJKWHT04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "V10vmk_O6J": { "value": "Financial\nAssets
\nOn initial recognition, a\nfinancial asset is classified as measured at: amortised cost; fair\nvalue through other comprehensive income (FVOCI) - debt investment;\nfair value through other comprehensive income (FVOCI) - equity\ninvestment; or fair value through profit or loss (FVTPL). Financial\nassets are not reclassified subsequent to their initial recognition\nunless the Company changes its business model for managing\nfinancial assets, in which case all affected financial assets are\nreclassified on the first day of the first reporting period\nfollowing the change in the business model.
\n\u00a0
\nA financial asset is measured at\namortised cost if it meets both of the following conditions and is\nnot designated as at FVTPL. (i) It is held within a business model\nwhose objective is to hold assets to collect contractual cash\nflows; and (ii) its contractual terms give rise on specified dates\nto cash flows that are solely payments of principal and interest on\nthe principal amount outstanding
\n\u00a0
\nA debt investment is measured at\nFVOCI if it meets both of the following conditions and is not\ndesignated as at FVTPL: (i) it is held within a business model\nwhose objective is achieved by both collecting contractual cash\nflows and selling financial assets; and (ii) its contractual terms\ngive rise on specified dates to cash flows that are solely payments\nof principal and interest on the principal amount\noutstanding.
\n\u00a0
\nOn initial recognition of an\nequity investment that is not held for trading, the Group may\nirrevocably elect to present subsequent changes in the\ninvestment\u2019s fair value in OCI. This election is made on an\ninvestment-by-investment basis.
\n\u00a0
\nAll financial assets not\nclassified as measured at amortised cost or FVOCI as described\nabove are measured at FVTPL. This includes all derivative financial\nassets. On initial recognition, the Company may irrevocably\ndesignate a financial asset that otherwise meets the requirements\nto be measured at amortised cost or at FVOCI as at FVTPL if doing\nso eliminates or significantly reduces an accounting mismatch that\nwould otherwise arise.
\n\u00a0
\nThe Company and the Group\nclassify its financial assets in the amortised cost measurement and\nfinancial assets at FVTPL categories.
\n\u00a0
\n(iii) Financial assets at\namortised cost
\nFinancial assets at amortised\ncost are subsequently carried at amortised cost using the effective\ninterest method less impairment losses, if any. Gain or losses are\nrecognised in profit or loss when the asset is derecognised,\nmodified, or impaired.
\nProvisions are recorded where, in\nthe opinion of the directors, there is an impairment in value.\nWhere there has been an impairment in the value of a financial\nasset, it is recognised as an expense in the period in which the\ndiminution is identified.
\nThe Company's financial assets\nunder this classification include cash and cash equivalents, loans\nto subsidiaries and trade and other receivables.
\n\u00a0
\nThe Group's financial assets\nunder this classification include cash and cash equivalents and\ntrade and other receivables.
\nFinancial assets are derecognised\nwhen the rights to receive cash flows have expired or have been\ntransferred and the Company has transferred substantially all the\nrisks and rewards of ownership. When there is no reasonable\nexpectation of recovering part or all of a financial asset, its\ncarrying value is written off.
\n\u00a0
\nImpairment of financial\nasset
\nThe Company and the Group apply\nthe general approach permitted by IFRS 9, in relation to related\nparty receivables, which requires expected lifetime losses to be\nrecognised from initial recognition of the receivables.
\nFor trade receivables, the Group\napply a simplified approach to measuring ECLs which uses a lifetime\nexpected loss allowance. The ECL is estimated using a provision\nmatrix based on the Group's historical credit loss experience,\nadjusted for forward-looking factors specific to the\ndebtors.
\n\u00a0
\nWhile cash and cash equivalents\nare also subject to the impairment requirements of IFRS 9, the\nidentified impairment losses are insignificant.
\n\u00a0
\nNo provision for expected credit\nlosses was recognised for financial assets at amortised cost since\nit was assessed to be immaterial.
\n\u00a0
\nSee Note 26 for further\ndetails.
\n\u00a0
\n(iv) Subsequent measurement of\nfinancial assets at FVTPL
\nThese assets are subsequently\nmeasured at fair value. Net gains or losses, including any interest\nor dividend income, are recognised in profit or loss.
\n\u00a0
\nThe non-current financial asset\nheld by the Company includes investment in government treasury\nbills. The Company's business model is that of making decisions\nbased on the asset's fair value and manages the asset to realise\nthose fair values. The Company intends to neither hold on to the\nasset to collect contractual cash flows, nor to trade in financial\nassets. Therefore the asset has been classified as measured at\nFVTPL.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "en", "entity": "scheme:485100A1WBOSGJKWHT04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "GonTQMM.q7": { "value": "Impairment of financial\nasset
\nThe Company and the Group apply\nthe general approach permitted by IFRS 9, in relation to related\nparty receivables, which requires expected lifetime losses to be\nrecognised from initial recognition of the receivables.
\nFor trade receivables, the Group\napply a simplified approach to measuring ECLs which uses a lifetime\nexpected loss allowance. The ECL is estimated using a provision\nmatrix based on the Group's historical credit loss experience,\nadjusted for forward-looking factors specific to the\ndebtors.
\n\u00a0
\nWhile cash and cash equivalents\nare also subject to the impairment requirements of IFRS 9, the\nidentified impairment losses are insignificant.
\n\u00a0
\nNo provision for expected credit\nlosses was recognised for financial assets at amortised cost since\nit was assessed to be immaterial.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory", "language": "en", "entity": "scheme:485100A1WBOSGJKWHT04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "ZStlGzDgim": { "value": "Impairment of financial\nasset
\nThe Company and the Group apply\nthe general approach permitted by IFRS 9, in relation to related\nparty receivables, which requires expected lifetime losses to be\nrecognised from initial recognition of the receivables.
\nFor trade receivables, the Group\napply a simplified approach to measuring ECLs which uses a lifetime\nexpected loss allowance. The ECL is estimated using a provision\nmatrix based on the Group's historical credit loss experience,\nadjusted for forward-looking factors specific to the\ndebtors.
\n\u00a0
\nWhile cash and cash equivalents\nare also subject to the impairment requirements of IFRS 9, the\nidentified impairment losses are insignificant.
\n\u00a0
\nNo provision for expected credit\nlosses was recognised for financial assets at amortised cost since\nit was assessed to be immaterial.
", "dimensions": { "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory", "language": "en", "entity": "scheme:485100A1WBOSGJKWHT04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "w6qsoWMPxP": { "value": "Financial\nliabilities
\nFinancial liabilities are\nclassified as measured at amortised cost or FVTPL. A financial\nliability is classified as at FVTPL if it is classified as\nheld-for-trading, it is a derivative or it is designated as such on\ninitial recognition. Financial liabilities at FVTPL are measured at\nfair value and net gains and losses, including any interest\nexpense, are recognised in profit or loss. Other financial\nliabilities are subsequently measured at amortised cost using the\neffective interest method. Interest expense and foreign exchange\ngains and losses are recognised in profit or loss. Any gain or loss\non derecognition is also recognised in profit or loss.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:485100A1WBOSGJKWHT04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "nLj7t1r7ex": { "value": "Financial liabilities are\nclassified as measured at amortised cost or FVTPL. A financial\nliability is classified as at FVTPL if it is classified as\nheld-for-trading, it is a derivative or it is designated as such on\ninitial recognition. Financial liabilities at FVTPL are measured at\nfair value and net gains and losses, including any interest\nexpense, are recognised in profit or loss. Other financial\nliabilities are subsequently measured at amortised cost using the\neffective interest method. Interest expense and foreign exchange\ngains and losses are recognised in profit or loss. Any gain or loss\non derecognition is also recognised in profit or loss.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:485100A1WBOSGJKWHT04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "bTgQAzM6ph": { "value": "Investment in\nsubsidiaries
\nSubsidiaries are all entities\nover which the Company has the power to govern the financial and\noperating policies generally accompanying a shareholding of more\nthan one half of the voting rights. The existence and effect of\npotential voting rights that are currently exercisable or\nconvertible are considered when assessing whether the Company\ncontrols another entity.
\n\u00a0
\nAn investor determines whether it\nis a parent by assessing whether it controls one or more investees.\nAn investor considers all relevant facts and circumstances when\nassessing whether it controls an investee. An investor controls an\ninvestee when it is exposed, or has rights, to variable returns\nfrom its involvement with the investee and has the ability to\naffect those returns through its power over the\ninvestee.
\n\u00a0
\nAn investor controls an investee\nif, and only if, the investor has all of the following elements:\npower over the investee, i.e. the investor has existing rights that\ngive it the ability to direct the relevant activities (the\nactivities that significantly affect the investee's returns);\nexposure, or rights, to variable returns from its involvement with\nthe investee; the ability to use its power over the investee to\naffect the amount of the investor's returns.
\n\u00a0
\nInvestment in subsidiaries are\ninitially recognised at cost, being the fair value of the\nconsideration given, including acquisition costs and are\nsubsequently carried at cost less accumulated impairment losses, if\nany.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory", "language": "en", "entity": "scheme:485100A1WBOSGJKWHT04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "nSO3y8mR7a": { "value": "Impairment of\nnon-financial assets
\nAssets that have an indefinite\nuseful life are not subject to amortisation and are tested annually\nfor impairment. Assets that are subject to amortisation or\ndepreciation are reviewed for impairment whenever events or changes\nin circumstances indicate that the carrying amount may not be\nrecoverable. An impairment loss is recognised for the amount by\nwhich the carrying amount of the asset exceeds its recoverable\namount. The recoverable amount is the higher of the fair value of\nthe asset less costs to sell and the value in use. Impairment\nlosses are immediately recognised as an expense in the Statement of\nComprehensive Income. For the purpose of assessing impairment,\nassets are grouped at the lowest levels for which there are\nseparately identifiable cash flows.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory", "language": "en", "entity": "scheme:485100A1WBOSGJKWHT04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "P3pqi4Jnaz": { "value": "Inventories and\nwork in progress
\nInventories and work in progress\nrepresents the properties held for construction and sale. The cost\nof the work in progress includes the purchase of the land on which\nthe development for sale will be constructed including all related\ndirect purchase costs such as duty and professional fees. Cost also\nincludes the development costs such as demolition, excavation and\nconstruction together with all the directly attributable costs to\nfinish the property and bringing it to the condition necessary for\nit to be sold. The cost of the inventories and work in progress\nalso include the borrowing costs that are directly attributable to\nthe acquisition, construction and finishing of the development for\nresale.
\n\u00a0
\nThe developed property held for\nresale is included in the financial statements at the lower of cost\nand net realisable value. Net realisable value is the estimated\nselling price in the ordinary course of business, less estimated\ncosts of completion and the estimated costs necessary to make the\nsale.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories", "language": "en", "entity": "scheme:485100A1WBOSGJKWHT04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "IPT-Ep.uQJ": { "value": "Inventories and\nwork in progress
\nInventories and work in progress\nrepresents the properties held for construction and sale. The cost\nof the work in progress includes the purchase of the land on which\nthe development for sale will be constructed including all related\ndirect purchase costs such as duty and professional fees. Cost also\nincludes the development costs such as demolition, excavation and\nconstruction together with all the directly attributable costs to\nfinish the property and bringing it to the condition necessary for\nit to be sold. The cost of the inventories and work in progress\nalso include the borrowing costs that are directly attributable to\nthe acquisition, construction and finishing of the development for\nresale.
\n\u00a0
\nThe developed property held for\nresale is included in the financial statements at the lower of cost\nand net realisable value. Net realisable value is the estimated\nselling price in the ordinary course of business, less estimated\ncosts of completion and the estimated costs necessary to make the\nsale.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForConstructionInProgressExplanatory", "language": "en", "entity": "scheme:485100A1WBOSGJKWHT04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "FSvJdkGMi4": { "value": "Taxation
\nIncome tax on profit or loss for\nthe year comprises current and deferred tax. Income tax is\nrecognised in the Statement of Comprehensive Income. When it\nrelates to items recognised directly to equity, income tax is\nrecognised as part of the other comprehensive income and in\nequity.
\n\u00a0
\nCurrent tax is the expected tax\npayable on the taxable income for the year, using tax rates enacted\nor substantially enacted at the Statement of Financial Position\ndate, and any adjustment to tax payable in respect of previous\nyears.
\n\u00a0
\nDeferred tax is provided using\nthe balance sheet liability method, providing for temporary\ndifferences between the carrying amounts of assets and liabilities\nfor financial reporting purposes and the amounts used for taxation\npurposes. The following temporary differences are not provided for:\ngoodwill not deductible for tax purposes, the initial recognition\nof assets and liabilities that affect neither accounting nor\ntaxable profits, and differences relating to investments in\nsubsidiaries to the extent that they will probably not reverse in\nthe foreseeable future. The amount of deferred tax provided is\nbased on the expected manner of realisation or settlement of the\ncarrying amount of assets and liabilities, using tax rates enacted\nor substantially enacted at the Statement of Financial Position\ndate.
\n\u00a0
\nA deferred tax asset is\nrecognised only to the extent that it is probable that future\ntaxable profits will be available against which the unused tax\nlosses and credits can be utilised. Deferred tax assets are reduced\nto the extent that it is no longer probable that the related tax\nbenefit will be realised.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:485100A1WBOSGJKWHT04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "W2SHrudNGc": { "value": "Deferred tax is provided using\nthe balance sheet liability method, providing for temporary\ndifferences between the carrying amounts of assets and liabilities\nfor financial reporting purposes and the amounts used for taxation\npurposes. The following temporary differences are not provided for:\ngoodwill not deductible for tax purposes, the initial recognition\nof assets and liabilities that affect neither accounting nor\ntaxable profits, and differences relating to investments in\nsubsidiaries to the extent that they will probably not reverse in\nthe foreseeable future. The amount of deferred tax provided is\nbased on the expected manner of realisation or settlement of the\ncarrying amount of assets and liabilities, using tax rates enacted\nor substantially enacted at the Statement of Financial Position\ndate.
\n\u00a0
\nA deferred tax asset is\nrecognised only to the extent that it is probable that future\ntaxable profits will be available against which the unused tax\nlosses and credits can be utilised. Deferred tax assets are reduced\nto the extent that it is no longer probable that the related tax\nbenefit will be realised.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:485100A1WBOSGJKWHT04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "VkR8kAJ.AG": { "value": "Finance\ncosts
\nFinance costs that are directly\nattributable to the acquisition, construction and finishing of the\ndevelopment for resale are included as part of the cost of the\ninventories and work in progress. Other finance costs are\nrecognised as an expense in the period in which they are\nincurred.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory", "language": "en", "entity": "scheme:485100A1WBOSGJKWHT04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "iPjsnZxAIU": { "value": "Revenue
\nRevenue is recognised to the\nextent that it is probable that the economic benefits will flow to\nthe Company and the Group and can be reliably measured. The Company\nand the Group recognise revenue as follows:
\n\u00a0
\nRevenue from\ncontracts with customers
\nRevenue is recognised at an\namount that reflects the consideration to which the Group is\nexpected to be entitled when or as each performance obligation is\nsatisfied in a manner that depicts the transfer to the customer of\nthe goods or service promised.
\nThe consideration relates to the\ntransaction price or a portion of the transaction price allocated\nto each performance obligations as defined with the contract with\nthe customer.
\n\u00a0
\nRevenue is recognised using the\npercentage of completion basis determined by reference to work\nperformed unless the outcome of the contract cannot be reliably\nestimated.
\n\u00a0
\nProperty related\nincome
\nProperty sales are recognised\nwhen the significant risks and rewards of ownership of the property\nbeing sold are effectively transferred to the buyer. This is\ngenerally considered to occur at the later of the contract of sale\nand the date when all the Group's obligations relating to the\nproperty are completed and the possession of the property can be\ntransferred in the manner stipulated by the contract of\nsale.
\n\u00a0
\nAmounts received in respect of\nsales that have not yet been recognised in the financial statements\ndue to the fact that the significant risks and rewards of ownership\nstill rest with the Group, are treated as payments received in\nadvance and are reported with current liabilities.
\n\u00a0
\nFinance\nincome
\nFinance income comprises interest\nincome recognised on financial assets. Interest income is\nrecognised as it accrues in profit or loss, using the effective\ninterest method.
\n\u00a0
\nDividend\nIncome
\nDividend income is recognised\nwhen the right to receive payment is established.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:485100A1WBOSGJKWHT04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Jd.G6potXC": { "value": "Fair value\nmeasurement
\nWhen an asset or liability,\nfinancial or non-financial, is measured at fair value for\nrecognition or disclosure purposes, the fair value is based on the\nprice that would be received to sell an asset or paid to transfer a\nliability in an orderly transaction between market participants at\nthe measurement date; and assumes that the transaction will take\nplace either: in the principal market; or in the absence of a\nprincipal market, in the most advantageous market.
\n\u00a0
\nFair value is measured using the\nassumptions that market participants would use when pricing the\nasset or liability, assuming they act in their economic best\ninterests. For non-financial assts, the fair value measurement is\nbased on its highest and best use. Valuation techniques that are\nappropriate in the circumstances and for which sufficient data are\navailable to measure fair value, are used, maximising the use of\nrelevant observable inputs and minimising the use of unobservable\ninputs.
\n\u00a0
\nAssets and liabilities measured\nat fair value are classified into three levels, using a fair value\nhierarchy that reflects the significance of the inputs used in\nmaking the measurements. Classifications are reviewed at each\nreporting date and transfers between levels are determined based on\na reassessment of the lowest level of input that is significant to\nthe fair value measurement.
\n\u00a0
\nFor recurring and non-recurring\nfair value measurements, external values may be used when internal\nexpertise is either not available or when the valuation is deemed\nto be significant. External valuers are selected based on market\nknowledge and reputation. Where there is a significant change in\nfair value of an asset of liability from one period to another, an\nanalysis is undertaken, which includes a verification of the major\ninputs applied in the latest valuation and a comparison, where\napplicable, with external sources of data.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:485100A1WBOSGJKWHT04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "vQih9MwLY.": { "value": "Operating\nsegments\nOperating segments are components\nof the Group whose operating results are regularly reviewed by the\nchief operating decision maker (\u201cCODM\u201d) to make\ndecisions about resource allocation and to assess performance.\nSegment information is reported in a manner consistent with the\ninternal reporting provided to the CODM. The CODM has been\nidentified as the Board of Directors.\nThe Group assesses its internal\nreporting structure on an ongoing basis to determine whether\nseparate operating segments exist.\n\u00a0\nAs at 31 December 2025, the Group\noperates as a single operating segment involving development of\nproperties for sale in Malta. Accordingly, as the results do not\ndiffer from those presented in the consolidated financial\nstatements, separate disclosure is not considered\nnecessary.", "dimensions": { "concept": "ifrs-full:DescriptionOfJudgementsMadeByManagementInApplyingAggregationCriteriaForOperatingSegments", "language": "en", "entity": "scheme:485100A1WBOSGJKWHT04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "SugWluIyKS": { "value": "Capital\nDisclosures
\nThe Company and Group\u2019s\nobjectives when managing capital are:
\n\u00a0
\n| \n - \n | \n\n to safeguard the\nentity\u2019s ability to continue as a going concern, so that it\ncan continue to provide returns for shareholders and benefits for\nother stakeholders, and \n | \n
| \n - \n | \n\n to provide an adequate\n return to\nshareholders by pricing products\n and services\n commensurately with the level of\nrisk. \n | \n
\u00a0
\n\u00a0
\nThe Company and Group set the\namount of capital in proportion to risk. The Company manages the\ncapital structure and makes adjustments to it in the light of\nchanges in economic conditions and the risk characteristics of the\nunderlying assets. In order to maintain or adjust the capital\nstructure, the Group may adjust the amount of dividends paid to\nshareholders, issue new shares, or sell assets to reduce\ndebt.
\n\u00a0
\nThe Company monitors capital on\nthe basis of the gearing ratio. This ratio is calculated as net\ndebt divided by total capital. Net debt is calculated as total\nborrowings (as shown in the statement of financial position) less\ncash and cash equivalents. Total capital is calculated as equity\n(as shown in the statement of financial position). The Company\nmaintains its level of capital by reference to its financial\nobligations and commitments arising from operational requirements\nin relation to the development projects as well as to enable the\nhonouring of all other liabilities including bond\ninterest.
", "dimensions": { "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory", "language": "en", "entity": "scheme:485100A1WBOSGJKWHT04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "gBQB-2ihtE": { "value": "3\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Significant judgements\nand critical estimation uncertainties
\nThe preparation of financial\nstatements in conformity with IFRS Accounting Standards as adopted\nby the EU requires management to make judgements, estimates and\nassumptions that affect the application of policies and reported\namounts of assets and liabilities, income and expenses. The\ndirectors have considered the development, selection and disclosure\nof the Company\u2019s and Group\u2019s critical accounting\npolicies and estimates and the application of these policies and\nestimates. Estimates and judgements are continually evaluated and\nare based on historical and other factors, including expectations\nof future events that are believed to be reasonable under the\ncircumstances.
\n\u00a0
\nIn the opinion of the\nCompany\u2019s directors the accounting estimates and judgements\nmade in the course of preparing these financial statements are not\ndifficult, subjective or complex to a degree which would warrant\ntheir disclosure in terms of the requirements of IAS 1.
", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:485100A1WBOSGJKWHT04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "czYIgu83Va": { "value": "4\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Revenue
\n| \n | \n | \n | \n Group \n | \n|
| \n | \n | \n | \n 2025 \n | \n\n 2024 \n | \n
| \n | \n | \n | \n \u20ac \n | \n\n \u20ac \n | \n
| \n Revenue from contracts\nwith customers \n | \n\n | \n | \n 17,760,421 \n | \n\n 14,001,915 \n | \n
5\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Finance\nincome
\n\u00a0
\n| \n | \n Group \n | \n\n Company \n | \n||
| \n | \n 2025 \n | \n\n 2024 \n | \n\n 2025 \n | \n\n 2024 \n | \n
| \n | \n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n
| \n Other\ninterest \n | \n\n 87,360 \n | \n\n 3,349 \n | \n\n 87,360 \n | \n\n 3,349 \n | \n
| \n Interest on loans to\nsubsidiaries \n | \n\n - \n | \n\n - \n | \n\n 1,759,449 \n | \n\n 1,661,215 \n | \n
| \n | \n 87,360 \n | \n\n 3,349 \n | \n\n 1,846,809 \n | \n\n 1,664,564 \n | \n
6\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Finance\ncosts
\n| \n | \n | \n Group \n | \n\n Company \n | \n||
| \n | \n | \n 2025 \n | \n\n 2024 \n | \n\n 2025 \n | \n\n 2024 \n | \n
| \n | \n | \n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n
| \n On related party\nloans \n | \n\n | \n 5,000 \n | \n\n 25,000 \n | \n\n 5,000 \n | \n\n 25,000 \n | \n
| \n (Discount)/premium\nupon repurchase of bonds \n | \n\n | \n (182) \n | \n\n 200 \n | \n\n (182) \n | \n\n 200 \n | \n
| \n Bond\ninterest \n | \n\n Note \n | \n\n - \n | \n\n - \n | \n\n 1,824,375 \n | \n\n 1,470,479 \n | \n
| \n Other loans \n | \n\n - \n | \n\n (3,164) \n | \n\n - \n | \n\n - \n | \n|
| \n | \n | \n 4,818 \n | \n\n 28,364 \n | \n\n 1,829,193 \n | \n\n 1,495,679 \n | \n
\u00a0
\nBond\ninterest
\nIn the consolidated financial\nstatements of the Group, the amount of bond interest payable is\nclassified as a direct development cost in view that it is directly\nrelated to the financing of the properties purchased for\ndevelopment and resale. In terms of IAS 23 the interest is being\ncapitalised as part of inventory, and then expensed as a direct\ncost when the properties are sold. The bond interest capitalised\nduring the year as part of the development cost amounted to\n\u20ac1,824,375 (2024: \u20ac1,470,479).
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "en", "entity": "scheme:485100A1WBOSGJKWHT04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "C29jrX1eTJ": { "value": "7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Investment\nIncome
\n| \n | \n Group \n | \n\n Company \n | \n||
| \n | \n 2025 \n | \n\n 2024 \n | \n\n 2025 \n | \n\n 2024 \n | \n
| \n | \n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n
| \n Dividend\nincome \n | \n\n - \n | \n\n - \n | \n\n 2,000,000 \n | \n\n 2,200,000 \n | \n
| \n Decrease in fair value\nof investments \n | \n\n (59,967) \n | \n\n (9,449) \n | \n\n (59,967) \n | \n\n (9,449) \n | \n
| \n Profit on disposal of\ninvestments \n | \n\n 100,124 \n | \n\n 150,479 \n | \n\n 100,124 \n | \n\n 150,479 \n | \n
| \n | \n 40,157 \n | \n\n 141,030 \n | \n\n 2,040,157 \n | \n\n 2,341,030 \n | \n
10\u00a0\u00a0\u00a0\u00a0 Dividends
\n\u00a0
\n| \n | \n | \n | \n Company \n | \n|
| \n | \n | \n | \n 2025 \n | \n\n 2024 \n | \n
| \n | \n | \n | \n \u20ac \n | \n\n \u20ac \n | \n
| \n Dividends on equity\nshares: \n | \n\n | \n | \n | \n |
| \n Ordinary shares -\nInterim paid \n | \n\n | \n | \n 2,000,000 \n | \n\n 1,450,000 \n | \n
| \n Dividends per\nshare \n | \n\n | \n | \n 0.64 \n | \n\n 0.46 \n | \n
7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Investment\nIncome
\n| \n | \n Group \n | \n\n Company \n | \n||
| \n | \n 2025 \n | \n\n 2024 \n | \n\n 2025 \n | \n\n 2024 \n | \n
| \n | \n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n
| \n Dividend\nincome \n | \n\n - \n | \n\n - \n | \n\n 2,000,000 \n | \n\n 2,200,000 \n | \n
| \n Decrease in fair value\nof investments \n | \n\n (59,967) \n | \n\n (9,449) \n | \n\n (59,967) \n | \n\n (9,449) \n | \n
| \n Profit on disposal of\ninvestments \n | \n\n 100,124 \n | \n\n 150,479 \n | \n\n 100,124 \n | \n\n 150,479 \n | \n
| \n | \n 40,157 \n | \n\n 141,030 \n | \n\n 2,040,157 \n | \n\n 2,341,030 \n | \n
13\u00a0\u00a0\u00a0\u00a0 Financial assets at fair value\nthrough profit or loss
\n\u00a0
\n| \n | \n | \n | \n | \n Government treasury\nbills \n | \n
| \n Group and\ncompany \n | \n\n | \n | \n | \n \u00a0 \n | \n
| \n At fair\nvalue \n | \n\n | \n | \n | \n |
| \n At 1 January\n2024 \n | \n\n | \n | \n | \n 2,984,423 \n | \n
| \n Additions \n | \n\n | \n | \n | \n 18,022,602 \n | \n
| \n Disposals \n | \n\n | \n | \n | \n (16,429,521) \n | \n
| \n Fair value\nmovement \n | \n\n | \n | \n | \n (9,449) \n | \n
| \n Non-current\nportion \n | \n\n | \n | \n | \n - \n | \n
| \n Current\nportion \n | \n\n | \n | \n | \n 4,568,055 \n | \n
| \n Total at 31 December\n2024 \n | \n\n | \n | \n | \n 4,568,055 \n | \n
| \n | \n | \n | \n | \n |
| \n At 1 January\n2025 \n | \n\n | \n | \n | \n 4,568,055 \n | \n
| \n Additions \n | \n\n | \n | \n | \n 29,310,846 \n | \n
| \n Disposals \n | \n\n | \n | \n | \n (27,199,888) \n | \n
| \n Fair value\nmovement \n | \n\n | \n | \n | \n (59,967) \n | \n
| \n Non-current\nportion \n | \n\n | \n | \n | \n - \n | \n
| \n Current\nportion \n | \n\n | \n | \n | \n 6,619,046 \n | \n
| \n Total at 31 December\n2025 \n | \n\n | \n | \n | \n 6,619,046 \n | \n
\u00a0
\nThese financial assets have been\nmeasured at fair value using the quoted market prices of the\ninvestments held as at 31 December 2025.
", "dimensions": { "concept": "ifrs-full:DisclosureOfAvailableforsaleAssetsExplanatory", "language": "en", "entity": "scheme:485100A1WBOSGJKWHT04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "beyi_QVQfU": { "value": "8\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\nTaxation
\n\u00a0
\na) \u00a0\u00a0\u00a0\u00a0\u00a0 Taxation\nis provided for at the rate of 35% for company profits, except for\ncertain bank interest receivable which is taxed at 15% and sales of\nproperty which are taxed at 5% / 8% as a Final Witholding\nTax.
\n\u00a0
\n| \n | \n Group \n | \n\n Company \n | \n||
| \n | \n 2025 \n | \n\n 2024 \n | \n\n 2025 \n | \n\n 2024 \n | \n
| \n | \n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n
| \n Current year\ntaxation \n | \n\n | \n | \n | \n |
| \n Income tax on the\ntaxable income for the year \n | \n\n 1,285,226 \n | \n\n 1,088,399 \n | \n\n 17,052 \n | \n\n 23,073 \n | \n
| \n Deferred\ntaxation \n | \n\n | \n | \n | \n |
| \n Transfer from deferred\ntaxation account \n | \n\n (193,151) \n | \n\n (148,507) \n | \n\n (193,151) \n | \n\n (148,507) \n | \n
| \n | \n 1,092,075 \n | \n\n 939,892 \n | \n\n (176,099) \n | \n\n (125,434) \n | \n
\u00a0
\nb) \u00a0\u00a0\u00a0\u00a0\u00a0 The\naccounting profit and the tax expense/(credit) for the year are\nreconciled as follows:
\n\u00a0
\n| \n | \n Group \n | \n\n Company \n | \n||
| \n | \n 2025 \n | \n\n 2024 \n | \n\n 2025 \n | \n\n 2024 \n | \n
| \n | \n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n
| \n Profit on ordinary\nactivities before taxation \n | \n\n 2,513,729 \n | \n\n 2,627,380 \n | \n\n 1,491,793 \n | \n\n 1,924,519 \n | \n
| \n | \n | \n | \n | \n |
| \n Tax on accounting\nprofit at 35% \n | \n\n 879,805 \n | \n\n 919,583 \n | \n\n 522,128 \n | \n\n 673,582 \n | \n
| \n Tax effect\non: \n | \n\n | \n | \n | \n |
| \n Expenses disallowed\nfor tax purposes \n | \n\n 61,784 \n | \n\n 165,225 \n | \n\n 2,974 \n | \n\n - \n | \n
| \n Different tax rate\ncharged on interest receivable \n | \n\n (3,732) \n | \n\n (670) \n | \n\n (24,259) \n | \n\n (670) \n | \n
| \n Different tax rate on\nsales of property \n | \n\n (173,699) \n | \n\n (174,306) \n | \n\n - \n | \n\n - \n | \n
| \n Change in unrecognised\ndeferred tax asset. \n | \n\n 325,535 \n | \n\n - \n | \n\n - \n | \n\n - \n | \n
| \n Income already taxed\nat FWT \n | \n\n (20,676) \n | \n\n - \n | \n\n - \n | \n\n - \n | \n
| \n Exempt\nincome \n | \n\n - \n | \n\n - \n | \n\n (700,000) \n | \n\n (770,000) \n | \n
| \n Other non-temporary\ndifferences \n | \n\n 23,058 \n | \n\n 30,060 \n | \n\n 23,058 \n | \n\n (28,346) \n | \n
| \n Tax expense/(credit)\nfor the year \n | \n\n 1,092,075 \n | \n\n 939,892 \n | \n\n (176,099) \n | \n\n (125,434) \n | \n
\u00a0
\nGroup has an unrecognised\ndeferred tax asset amounting to \u20ac325,535 (2024: \u20acnil)\nwhich arises from unabsorbed tax losses. This deferred tax asset\nhas not been recognised in these financial statements due to\nuncertainty of the realisation of the tax benefits.
\n\u00a0
\nc) \u00a0\u00a0\u00a0\u00a0\u00a0 The asset\nfor deferred tax is analysed as follows
\n\u00a0
\n| \n | \n Group \n | \n\n Company \n | \n||
| \n | \n 2025 \n | \n\n 2024 \n | \n\n 2025 \n | \n\n 2024 \n | \n
| \n | \n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n
| \n Excess of capital\nallowances over depreciation \n | \n\n (167) \n | \n\n - \n | \n\n (167) \n | \n\n (84) \n | \n
| \n Effect of\nprovisions \n | \n\n 18,774 \n | \n\n (2,214) \n | \n\n 18,774 \n | \n\n (2,214) \n | \n
| \n Unabsorbed tax losses\nand capital allowances \n | \n\n 547,839 \n | \n\n 375,509 \n | \n\n 547,839 \n | \n\n 375,593 \n | \n
| \n Deferred tax\nasset \n | \n\n 566,446 \n | \n\n 373,295 \n | \n\n 566,446 \n | \n\n 373,295 \n | \n
\u00a0
\nDeferred tax assets and\nliabilities are offset when the income tax relates to the same\nfiscal authority.
\n\u00a0
\nProvision was made for deferred\ntax for all temporary differences on the basis of the balance sheet\nliability method using a principal tax rate of 35%.
", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:485100A1WBOSGJKWHT04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "Ge1-HbJf_w": { "value": "8\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\nTaxation
\n\u00a0
\na) \u00a0\u00a0\u00a0\u00a0\u00a0 Taxation\nis provided for at the rate of 35% for company profits, except for\ncertain bank interest receivable which is taxed at 15% and sales of\nproperty which are taxed at 5% / 8% as a Final Witholding\nTax.
\n\u00a0
\n| \n | \n Group \n | \n\n Company \n | \n||
| \n | \n 2025 \n | \n\n 2024 \n | \n\n 2025 \n | \n\n 2024 \n | \n
| \n | \n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n
| \n Current year\ntaxation \n | \n\n | \n | \n | \n |
| \n Income tax on the\ntaxable income for the year \n | \n\n 1,285,226 \n | \n\n 1,088,399 \n | \n\n 17,052 \n | \n\n 23,073 \n | \n
| \n Deferred\ntaxation \n | \n\n | \n | \n | \n |
| \n Transfer from deferred\ntaxation account \n | \n\n (193,151) \n | \n\n (148,507) \n | \n\n (193,151) \n | \n\n (148,507) \n | \n
| \n | \n 1,092,075 \n | \n\n 939,892 \n | \n\n (176,099) \n | \n\n (125,434) \n | \n
\u00a0
\nb) \u00a0\u00a0\u00a0\u00a0\u00a0 The\naccounting profit and the tax expense/(credit) for the year are\nreconciled as follows:
\n\u00a0
\n| \n | \n Group \n | \n\n Company \n | \n||
| \n | \n 2025 \n | \n\n 2024 \n | \n\n 2025 \n | \n\n 2024 \n | \n
| \n | \n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n
| \n Profit on ordinary\nactivities before taxation \n | \n\n 2,513,729 \n | \n\n 2,627,380 \n | \n\n 1,491,793 \n | \n\n 1,924,519 \n | \n
| \n | \n | \n | \n | \n |
| \n Tax on accounting\nprofit at 35% \n | \n\n 879,805 \n | \n\n 919,583 \n | \n\n 522,128 \n | \n\n 673,582 \n | \n
| \n Tax effect\non: \n | \n\n | \n | \n | \n |
| \n Expenses disallowed\nfor tax purposes \n | \n\n 61,784 \n | \n\n 165,225 \n | \n\n 2,974 \n | \n\n - \n | \n
| \n Different tax rate\ncharged on interest receivable \n | \n\n (3,732) \n | \n\n (670) \n | \n\n (24,259) \n | \n\n (670) \n | \n
| \n Different tax rate on\nsales of property \n | \n\n (173,699) \n | \n\n (174,306) \n | \n\n - \n | \n\n - \n | \n
| \n Change in unrecognised\ndeferred tax asset. \n | \n\n 325,535 \n | \n\n - \n | \n\n - \n | \n\n - \n | \n
| \n Income already taxed\nat FWT \n | \n\n (20,676) \n | \n\n - \n | \n\n - \n | \n\n - \n | \n
| \n Exempt\nincome \n | \n\n - \n | \n\n - \n | \n\n (700,000) \n | \n\n (770,000) \n | \n
| \n Other non-temporary\ndifferences \n | \n\n 23,058 \n | \n\n 30,060 \n | \n\n 23,058 \n | \n\n (28,346) \n | \n
| \n Tax expense/(credit)\nfor the year \n | \n\n 1,092,075 \n | \n\n 939,892 \n | \n\n (176,099) \n | \n\n (125,434) \n | \n
\u00a0
\nGroup has an unrecognised\ndeferred tax asset amounting to \u20ac325,535 (2024: \u20acnil)\nwhich arises from unabsorbed tax losses. This deferred tax asset\nhas not been recognised in these financial statements due to\nuncertainty of the realisation of the tax benefits.
\n\u00a0
\nc) \u00a0\u00a0\u00a0\u00a0\u00a0 The asset\nfor deferred tax is analysed as follows
\n\u00a0
\n| \n | \n Group \n | \n\n Company \n | \n||
| \n | \n 2025 \n | \n\n 2024 \n | \n\n 2025 \n | \n\n 2024 \n | \n
| \n | \n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n
| \n Excess of capital\nallowances over depreciation \n | \n\n (167) \n | \n\n - \n | \n\n (167) \n | \n\n (84) \n | \n
| \n Effect of\nprovisions \n | \n\n 18,774 \n | \n\n (2,214) \n | \n\n 18,774 \n | \n\n (2,214) \n | \n
| \n Unabsorbed tax losses\nand capital allowances \n | \n\n 547,839 \n | \n\n 375,509 \n | \n\n 547,839 \n | \n\n 375,593 \n | \n
| \n Deferred tax\nasset \n | \n\n 566,446 \n | \n\n 373,295 \n | \n\n 566,446 \n | \n\n 373,295 \n | \n
\u00a0
\nDeferred tax assets and\nliabilities are offset when the income tax relates to the same\nfiscal authority.
\n\u00a0
\nProvision was made for deferred\ntax for all temporary differences on the basis of the balance sheet\nliability method using a principal tax rate of 35%.
", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:485100A1WBOSGJKWHT04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "odzLLdHjBe": { "value": "9\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Profit for the\nyear
\n\u00a0
\n| \n | \n | \n Group \n | \n\n Company \n | \n||
| \n | \n | \n 2025 \n | \n\n 2024 \n | \n\n 2025 \n | \n\n 2024 \n | \n
| \n | \n | \n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n
| \n Profit for the year is\nstated after charging: \n | \n\n | \n | \n | \n | \n |
| \n Directors'\nremuneration \n | \n\n Note \n | \n\n 197,371 \n | \n\n 167,802 \n | \n\n 197,371 \n | \n\n 167,802 \n | \n
| \n Compliance officer\nremuneration \n | \n\n | \n 9,300 \n | \n\n 7,200 \n | \n\n 9,300 \n | \n\n 7,200 \n | \n
DisclosureOfDepreciationAndAmortisationExpenseExplanatory
\n| \n Depreciation of\nintangible assets \n | \n\n | \n 956 \n | \n\n 956 \n | \n\n 956 \n | \n\n 956 \n | \n
| \n Depreciation of\nproperty, plant & equipment \n | \n\n | \n - \n | \n\n 254 \n | \n\n - \n | \n\n - \n | \n
DisclosureOfAuditorsRemunerationExplanatory
\n| \n Auditor\u2019s\nremuneration \n | \n\n | \n 37,864 \n | \n\n 30,763 \n | \n\n 16,048 \n | \n\n 15,293 \n | \n
Directors'\nremuneration
\n\u00a0
\n| \n | \n | \n | \n | \n Group and\nCompany \n | \n|
| \n | \n | \n | \n | \n 2025 \n | \n\n 2024 \n | \n
| \n | \n | \n | \n | \n \u20ac \n | \n\n \u20ac \n | \n
| \n Emoluments for\nservices as directors \n | \n\n | \n | \n | \n 190,719 \n | \n\n 156,778 \n | \n
| \n Social security costs\non directors emoluments \n | \n\n | \n | \n | \n 6,652 \n | \n\n 1,104 \n | \n
| \n | \n | \n | \n | \n 197,371 \n | \n\n 167,802 \n | \n
DisclosureOfDepreciationAndAmortisationExpenseExplanatory
\n| \n Depreciation of\nintangible assets \n | \n\n | \n 956 \n | \n\n 956 \n | \n\n 956 \n | \n\n 956 \n | \n
| \n Depreciation of\nproperty, plant & equipment \n | \n\n | \n - \n | \n\n 254 \n | \n\n - \n | \n\n - \n | \n
DisclosureOfAuditorsRemunerationExplanatory
\n| \n Auditor\u2019s\nremuneration \n | \n\n | \n 37,864 \n | \n\n 30,763 \n | \n\n 16,048 \n | \n\n 15,293 \n | \n
Directors'\nremuneration
\n\u00a0
\n| \n | \n | \n | \n | \n Group and\nCompany \n | \n|
| \n | \n | \n | \n | \n 2025 \n | \n\n 2024 \n | \n
| \n | \n | \n | \n | \n \u20ac \n | \n\n \u20ac \n | \n
| \n Emoluments for\nservices as directors \n | \n\n | \n | \n | \n 190,719 \n | \n\n 156,778 \n | \n
| \n Social security costs\non directors emoluments \n | \n\n | \n | \n | \n 6,652 \n | \n\n 1,104 \n | \n
| \n | \n | \n | \n | \n 197,371 \n | \n\n 167,802 \n | \n
11\u00a0\u00a0\u00a0\u00a0 Intangible Assets
\n\u00a0
\n| \n Group \n | \n\n | \n Goodwill \n | \n\n Website \n | \n\n Total \n | \n
| \n | \n | \n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n
| \n Cost \n | \n\n | \n | \n | \n |
| \n At 1 January 2025 / 31\nDecember 2025 \n | \n\n | \n 43,367 \n | \n\n 4,779 \n | \n\n 48,146 \n | \n
| \n Amortisation \n | \n\n | \n | \n | \n |
| \n At 1 January\n2025 \n | \n\n | \n - \n | \n\n 3347 \n | \n\n 3,347 \n | \n
| \n Charge for\nyear \n | \n\n | \n - \n | \n\n 956 \n | \n\n 956 \n | \n
| \n At 31 December\n2025 \n | \n\n | \n - \n | \n\n 4303 \n | \n\n 4,303 \n | \n
| \n Net book\nvalues \n | \n\n | \n | \n | \n |
| \n At 31 December\n2025 \n | \n\n | \n 43,367 \n | \n\n 476 \n | \n\n 43,843 \n | \n
| \n At 31 December\n2024 \n | \n\n | \n 43,367 \n | \n\n 1,432 \n | \n\n 44,799 \n | \n
| \n | \n | \n \u00a0 \n | \n\n | \n |
| \n Company \n | \n\n | \n | \n Website \n | \n\n Total \n | \n
| \n | \n | \n | \n \u20ac \n | \n\n \u20ac \n | \n
| \n Cost \n | \n\n | \n | \n | \n |
| \n At 1 January\n2025 \n | \n\n | \n | \n 4,779 \n | \n\n 4,779 \n | \n
| \n At 1 January 2025 / 31\nDecember 2025 \n | \n\n | \n | \n 4,779 \n | \n\n 4,779 \n | \n
| \n Amortisation \n | \n\n | \n | \n | \n |
| \n At 1 January\n2025 \n | \n\n | \n | \n 3,347 \n | \n\n 3,347 \n | \n
| \n Charge for\nyear \n | \n\n | \n | \n 956 \n | \n\n 956 \n | \n
| \n At 1 January\n2025 \n | \n\n | \n | \n | \n |
| \n At 31 December\n2025 \n | \n\n | \n | \n 4,303 \n | \n\n 4,303 \n | \n
| \n Net book\nvalues \n | \n\n | \n | \n | \n |
| \n At 31 December\n2025 \n | \n\n | \n | \n 476 \n | \n\n 476 \n | \n
| \n At 31 December\n2024 \n | \n\n | \n | \n 1,432 \n | \n\n 1,432 \n | \n
12\u00a0\u00a0\u00a0\u00a0 Property, plant and\nequipment
\n| \n | \n | \n | \n | \n Plant, machinery\n& equipment \n | \n
| \n Group \n | \n\n | \n | \n | \n \u20ac \n | \n
| \n | \n | \n | \n | \n |
| \n Cost \n | \n\n | \n | \n | \n |
| \n | \n | \n | \n | \n |
| \n At 1 January 2024 / At\n31 December 2024 \n | \n\n | \n | \n | \n 2,122 \n | \n
| \n Depreciation \n | \n\n | \n | \n | \n |
| \n At 1 January\n2024 \n | \n\n | \n | \n | \n 1,869 \n | \n
| \n Charge for the\nyear \n | \n\n | \n | \n | \n 253 \n | \n
| \n At 31 December\n2024 \n | \n\n | \n | \n | \n 2,122 \n | \n
| \n Net book\nvalues \n | \n\n | \n | \n | \n |
| \n At 31 December\n2024 \n | \n\n | \n | \n | \n - \n | \n
| \n | \n | \n | \n | \n |
| \n Cost \n | \n\n | \n | \n | \n |
| \n At 1 January 2025 / At\n31 December 2025 \n | \n\n | \n | \n | \n 2,122 \n | \n
| \n | \n | \n | \n | \n |
| \n Depreciation \n | \n\n | \n | \n | \n |
| \n At 1 January 2025 / At\n31 December 2025 \n | \n\n | \n | \n | \n 2122 \n | \n
| \n Net book\nvalues \n | \n\n | \n | \n | \n |
| \n At 31 December\n2025 \n | \n\n | \n | \n | \n - \n | \n
13\u00a0\u00a0\u00a0\u00a0 Financial assets at fair value\nthrough profit or loss
\n\u00a0
\n| \n | \n | \n | \n | \n Government treasury\nbills \n | \n
| \n Group and\ncompany \n | \n\n | \n | \n | \n \u00a0 \n | \n
| \n At fair\nvalue \n | \n\n | \n | \n | \n |
| \n At 1 January\n2024 \n | \n\n | \n | \n | \n 2,984,423 \n | \n
| \n Additions \n | \n\n | \n | \n | \n 18,022,602 \n | \n
| \n Disposals \n | \n\n | \n | \n | \n (16,429,521) \n | \n
| \n Fair value\nmovement \n | \n\n | \n | \n | \n (9,449) \n | \n
| \n Non-current\nportion \n | \n\n | \n | \n | \n - \n | \n
| \n Current\nportion \n | \n\n | \n | \n | \n 4,568,055 \n | \n
| \n Total at 31 December\n2024 \n | \n\n | \n | \n | \n 4,568,055 \n | \n
| \n | \n | \n | \n | \n |
| \n At 1 January\n2025 \n | \n\n | \n | \n | \n 4,568,055 \n | \n
| \n Additions \n | \n\n | \n | \n | \n 29,310,846 \n | \n
| \n Disposals \n | \n\n | \n | \n | \n (27,199,888) \n | \n
| \n Fair value\nmovement \n | \n\n | \n | \n | \n (59,967) \n | \n
| \n Non-current\nportion \n | \n\n | \n | \n | \n - \n | \n
| \n Current\nportion \n | \n\n | \n | \n | \n 6,619,046 \n | \n
| \n Total at 31 December\n2025 \n | \n\n | \n | \n | \n 6,619,046 \n | \n
\u00a0
\nThese financial assets have been\nmeasured at fair value using the quoted market prices of the\ninvestments held as at 31 December 2025.
", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:485100A1WBOSGJKWHT04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "g54Ghd5-jM": { "value": "14\u00a0\u00a0\u00a0\u00a0 Investment in\nsubsidiaries
\n\u00a0
\n| \n | \n | \n | \n Company \n | \n|
| \n | \n | \n | \n 2025 \n | \n\n 2024 \n | \n
| \n | \n | \n | \n \u20ac \n | \n\n \u20ac \n | \n
| \n Investment at cost at\nbeginning of year \n | \n\n | \n | \n 643,600 \n | \n\n 642,400 \n | \n
| \n Additions during the\nyear \n | \n\n Note \n | \n\n | \n 2,400 \n | \n\n 1,200 \n | \n
| \n Balance at end of\nyear \n | \n\n | \n | \n 646,000 \n | \n\n 643,600 \n | \n
\u00a0
\nNote
\n\u00a0
\nThe additions during the\nfinancial year ended 31 December 2024 represent an investment in\nthe share capital of \u20ac1,200 in Best Deal Paola\nLimited.
\n\u00a0
\nThe additions during the\nfinancial year ended 31 December 2025 represent an investment in\nthe share capital of \u20ac1,200 in Best Deal Bella Vista Limited\nand \u20ac1,200 in Best Deal Zurrieq Limited.
\n\u00a0
\nThe Group parent company Best\nDeal Properties Holding p.l.c holds 100% of the share capital of\nthe following companies, all of which are included in the\nconsolidated financial statements:
\n\u00a0
\n| \n Subsidiary\n undertaking \n | \n\n Registered\n or principal \noffice \n | \n\n Date of\nIncorporation \n | \n
| \n Elite Developments Limited\n (C74282) \n | \n\n 63, J.L.\n Building, Luqa\n Road, \nPaola \n | \n\n 9 February 2016 \n | \n
| \n PJCE Properties Limited\n (C85050) \n | \n\n 63, J.L. Building, Luqa Road, Paola \n | \n\n 22 February 2018 \n | \n
| \n Best Deal Developments\n Limited \n(C89191) \n | \n\n 63, J.L.\n Building, Luqa\n Road, \nPaola \n | \n\n 31 October 2018 \n | \n
| \n Best Deal Estates Limited (C102444) \n | \n\n 63, J.L. Building, Luqa Road, Paola \n | \n\n 31 May 2022 \n | \n
| \n Best Deal\n Ghadira Limited\n (C106260) \n | \n\n 63, J.L. Building, Luqa Road, Paola \n | \n\n 23 August 2023 \n | \n
| \n Best Deal\n Paola Limited\n (C109339) \n | \n\n 63, J.L. Building, Luqa Road, Paola \n | \n\n 22 August 2024 \n | \n
| \n Best Deal\n Bella Vista\n Limited \n(C110845) \n | \n\n 63, J.L.\n Building, Luqa\n Road, \nPaola \n | \n\n 21 January 2025 \n | \n
| \n Best Deal\n Zurrieq Limited\n (C110846) \n | \n\n 63, J.L. Building, Luqa Road, Paola \n | \n\n 21 January 2025 \n | \n
\u00a0
\n(Elite Developments Limited has\nbeen struck off following the merger with PJCE Properties Limited\nduring 2024 and PJCE Properties Limited has been struck off\nfollowing the merger with Best Deal Developments Limited during\n2025)
\n\u00a0
\nDetails of the acquisition of the\nsubsidiaries are as follows:
\n\u00a0
\n| \n | \n | \n | \n Elite Developments\nLimited \n | \n\n PJCE Properties\nLimited \n | \n
| \n | \n | \n | \n \u20ac \n | \n\n \u20ac \n | \n
| \n Property, plant &\nequipment \n | \n\n | \n | \n 1,662 \n | \n\n - \n | \n
| \n Work in\nprogress \n | \n\n | \n | \n 3,973,329 \n | \n\n 1,978,825 \n | \n
| \n Trade and other\nreceivables \n | \n\n | \n | \n 2,388,680 \n | \n\n 27,098 \n | \n
| \n Cash and cash\nequivalents \n | \n\n | \n | \n (114,778) \n | \n\n 39,485 \n | \n
| \n Long-term\nborrowings \n | \n\n | \n | \n (2,324,750) \n | \n\n (1,100,000) \n | \n
| \n Trade and other\npayables \n | \n\n | \n | \n (1,194,057) \n | \n\n (131,690) \n | \n
| \n Income tax\nliabilities \n | \n\n | \n | \n (4,760) \n | \n\n - \n | \n
| \n Short-term\nborrowings \n | \n\n | \n | \n (2,170,282) \n | \n\n (707,085) \n | \n
| \n Net assets\nacquired \n | \n\n | \n | \n 55,044 \n | \n\n 106,633 \n | \n
| \n Goodwill \n | \n\n | \n | \n - \n | \n\n 43,367 \n | \n
| \n Gain on\nacquisition \n | \n\n | \n | \n (515,044) \n | \n\n - \n | \n
| \n Acquisition-date fair\nvalue of total consideration transferred \n | \n\n | \n | \n 40,000 \n | \n\n 150,000 \n | \n
| \n Representing: \n | \n\n | \n | \n | \n |
| \n Exchange of shares by\nshareholders \n | \n\n | \n | \n 40,000 \n | \n\n 150,000 \n | \n
\u00a0
\nGoodwill recognised in a prior\nyear business combination in relation to PJCE Properties Limited\nremains unchanged at the consolidated level following an\nintra-group merger and is carried forward, subject only to\nre-allocation to Best Deal Developments Limited
\n\u00a0
\nThe following summarises the\nfinancial position and performance of the Company's subsidiaries as\nat and for the period ended 31 December 2025.
\n\u00a0
\n| \n Subsidiary\nundertaking \n | \n\n | \n | \n Capital and\nreserves \n | \n\n Profit/(loss) for\nthe year \n | \n
| \n | \n | \n | \n \u20ac \n | \n\n \u20ac \n | \n
| \n Best Deal Developments\nLimited \n | \n\n | \n | \n 2,704,468 \n | \n\n (5,794) \n | \n
| \n Best Deal Estates\nLimited \n | \n\n | \n | \n 2,465,924 \n | \n\n 1,312,932 \n | \n
| \n Best Deal Ghadira\nLimited \n | \n\n | \n | \n (250,485) \n | \n\n (239,798) \n | \n
| \n Best Deal Paola\nLimited \n | \n\n | \n | \n (97,474) \n | \n\n (98,674) \n | \n
| \n Best Deal Bella Vista\nLimited \n | \n\n | \n | \n (14,355) \n | \n\n (15,555) \n | \n
| \n Best Deal Zurrieq\nLimited \n | \n\n | \n | \n (27,175) \n | \n\n (28,375) \n | \n
15\u00a0\u00a0\u00a0\u00a0 Financial assets at amortised\ncost
\n\u00a0
\n| \n | \n | \n | \n | \n Company \n | \n|
| \n | \n | \n | \n | \n 2025 \n | \n\n 2024 \n | \n
| \n | \n | \n | \n | \n \u20ac \n | \n\n \u20ac \n | \n
| \n Non-current \n | \n\n | \n | \n | \n | \n |
| \n Loan to\nsubsidiary \n | \n\n Note \n | \n\n | \n | \n 23,576,930 \n | \n\n 27,215,173 \n | \n
\u00a0
\nLoans to\nsubsidiaries
\nThe loans to subsidiaries consist\nof a balance of \u20ac12,333,112 due from Best Deal Estates Limited\nwhich is unsecured, bears interest at 7% per annum and is repayable\nby the end of the year 2027, a balance of \u20ac10,586,536 due from\nBest Deal Ghadira Limited which is unsecured, bears interest at 7%\nper annum and is repayable by the end of the year 2029 and a\nbalance of \u20ac657,282 due from Best Deal Paola Limited which is\nunsecured, bears interest at 8% per annum and is repayable after\nthe inventory of Best Deal Paola Limited is completely\nsold.
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialAssetsExplanatory", "language": "en", "entity": "scheme:485100A1WBOSGJKWHT04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "kn0ntdALi.": { "value": "16\u00a0\u00a0\u00a0\u00a0 Other non-current\nassets
\n\u00a0
\n| \n | \n | \n Group \n | \n\n Company \n | \n||
| \n | \n | \n 2025 \n | \n\n 2024 \n | \n\n 2025 \n | \n\n 2024 \n | \n
| \n | \n | \n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n
| \n Sinking fund\nreserve \n | \n\n Note \n | \n\n 484,346 \n | \n\n 301,895 \n | \n\n 484,346 \n | \n\n 301,895 \n | \n
\u00a0
\nSinking fund\nreserve
\nThese amounts are held by the\nSecurity Trustee under trust in a local bank account in relation to\nthe second bond issue which funds were used to finance the\ndevelopment costs for the Siggiewi development.
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory", "language": "en", "entity": "scheme:485100A1WBOSGJKWHT04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "HK8lGenepq": { "value": "17\u00a0\u00a0\u00a0\u00a0 Inventories
\n| \n | \n | \n | \n Group \n | \n|
| \n | \n | \n | \n 2025 \n | \n\n 2024 \n | \n
| \n | \n | \n | \n \u20ac \n | \n\n \u20ac \n | \n
| \n Property for resale\nand work in progress \n | \n\n | \n | \n 32,312,664 \n | \n\n 31,474,025 \n | \n
\u00a0
\nCost of inventories recognised in\nprofit or loss during the year amounted to \u20ac13,621,375 (2024:\n\u20ac10,146,278).
", "dimensions": { "concept": "ifrs-full:DisclosureOfInventoriesExplanatory", "language": "en", "entity": "scheme:485100A1WBOSGJKWHT04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "dX40oaGxZO": { "value": "18\u00a0\u00a0\u00a0\u00a0 Trade & other receivables -\nCurrent
\n\u00a0
\n| \n | \n | \n Group \n | \n\n Company \n | \n||
| \n | \n | \n 2025 \n | \n\n 2024 \n | \n\n 2025 \n | \n\n 2024 \n | \n
| \n | \n | \n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n
| \n Trade\nreceivables \n | \n\n | \n 503,131 \n | \n\n 117,919 \n | \n\n - \n | \n\n - \n | \n
| \n Amounts owed by\nsubsidiaries \n | \n\n Note \n | \n\n - \n | \n\n - \n | \n\n 2,853,009 \n | \n\n 257,287 \n | \n
| \n Amounts due from other\nrelated parties \n | \n\n Note \n | \n\n 295,000 \n | \n\n - \n | \n\n - \n | \n\n - \n | \n
| \n Other\nreceivables \n | \n\n Note \n | \n\n 2,307,133 \n | \n\n 1,637,457 \n | \n\n - \n | \n\n 7,480 \n | \n
| \n Prepayments and\naccrued income \n | \n\n | \n 392,296 \n | \n\n 509,668 \n | \n\n 104,559 \n | \n\n 90,600 \n | \n
| \n | \n | \n 3,497,560 \n | \n\n 2,265,044 \n | \n\n 2,957,568 \n | \n\n 355,367 \n | \n
\u00a0
\nAmounts owed by\nsubsidiaries
\nThese amounts are unsecured,\ninterest free and have no fixed date of repayment.
\n\u00a0
\nAmounts owed by\nother related parties
\nThese amounts are unsecured,\ninterest free and have no fixed date of repayment.
\n\u00a0
\nOther\nreceivables
\nThese amounts include deposits\npaid on promise of sale agreements and related prepaid costs and\nduty to purchase land for future development.
", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:485100A1WBOSGJKWHT04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "M8GSfinTgP": { "value": "18\u00a0\u00a0\u00a0\u00a0 Trade & other receivables -\nCurrent
\n\u00a0
\n| \n | \n | \n Group \n | \n\n Company \n | \n||
| \n | \n | \n 2025 \n | \n\n 2024 \n | \n\n 2025 \n | \n\n 2024 \n | \n
| \n | \n | \n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n
| \n Trade\nreceivables \n | \n\n | \n 503,131 \n | \n\n 117,919 \n | \n\n - \n | \n\n - \n | \n
| \n Amounts owed by\nsubsidiaries \n | \n\n Note \n | \n\n - \n | \n\n - \n | \n\n 2,853,009 \n | \n\n 257,287 \n | \n
| \n Amounts due from other\nrelated parties \n | \n\n Note \n | \n\n 295,000 \n | \n\n - \n | \n\n - \n | \n\n - \n | \n
| \n Other\nreceivables \n | \n\n Note \n | \n\n 2,307,133 \n | \n\n 1,637,457 \n | \n\n - \n | \n\n 7,480 \n | \n
| \n Prepayments and\naccrued income \n | \n\n | \n 392,296 \n | \n\n 509,668 \n | \n\n 104,559 \n | \n\n 90,600 \n | \n
| \n | \n | \n 3,497,560 \n | \n\n 2,265,044 \n | \n\n 2,957,568 \n | \n\n 355,367 \n | \n
\u00a0
\nAmounts owed by\nsubsidiaries
\nThese amounts are unsecured,\ninterest free and have no fixed date of repayment.
\n\u00a0
\nAmounts owed by\nother related parties
\nThese amounts are unsecured,\ninterest free and have no fixed date of repayment.
\n\u00a0
\nOther\nreceivables
\nThese amounts include deposits\npaid on promise of sale agreements and related prepaid costs and\nduty to purchase land for future development.
", "dimensions": { "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory", "language": "en", "entity": "scheme:485100A1WBOSGJKWHT04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "JT8l86jjGb": { "value": "19\u00a0\u00a0\u00a0\u00a0 Notes to the Statement of cash\nflows
\n\u00a0
\nCash & cash\nequivalents
\nCash and cash equivalents\nincluded in the statement of cash flows comprise the following\nstatement of financial position amounts:
\n\u00a0
\n| \n | \n Group \n | \n\n Company \n | \n||
| \n | \n 2025 \n | \n\n 2024 \n | \n\n 2025 \n | \n\n 2024 \n | \n
| \n | \n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n
| \n Cash at\nbank \n | \n\n 713,105 \n | \n\n 2,618,587 \n | \n\n 596,388 \n | \n\n 719,992 \n | \n
| \n Cash in\nhand \n | \n\n 52,145 \n | \n\n 105,095 \n | \n\n - \n | \n\n - \n | \n
| \n Bank current account\noverdrawn \n | \n\n (260,397) \n | \n\n - \n | \n\n - \n | \n\n - \n | \n
| \n | \n 504,853 \n | \n\n 2,723,682 \n | \n\n 596,388 \n | \n\n 719,992 \n | \n
| \n | \n | \n | \n | \n |
| \n Liabilities arising\nfrom financing activities Group\nCompany \n | \n\n Group \n | \n\n Company \n | \n||
| \n | \n 2025 \n | \n\n 2024 \n | \n\n 2025 \n | \n\n 2024 \n | \n
| \n | \n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n
| \n 4.25% Secured Bonds\n2024 \n | \n\n | \n | \n | \n |
| \n Opening net\ndebt \n | \n\n 55,001 \n | \n\n 6,044,930 \n | \n\n 55,001 \n | \n\n 6,044,930 \n | \n
| \n Bond issue costs\namortisation \n | \n\n - \n | \n\n 61,171 \n | \n\n - \n | \n\n 61,171 \n | \n
| \n Bond\nbuybacks \n | \n\n (41,001) \n | \n\n (6,051,100) \n | \n\n (41,001) \n | \n\n (6,051,100) \n | \n
| \n | \n 14,000 \n | \n\n 55,001 \n | \n\n 4,000 \n | \n\n 55,001 \n | \n
| \n 4.75% Secured Bonds\n2025-2027 \n | \n\n | \n | \n | \n |
| \n Opening net\ndebt \n | \n\n 14,522,210 \n | \n\n 14,727,294 \n | \n\n 14,522,210 \n | \n\n 14,727,294 \n | \n
| \n Bond issue costs\namortisation \n | \n\n 69,316 \n | \n\n 69,316 \n | \n\n 69,316 \n | \n\n 69,316 \n | \n
| \n Bond\nbuybacks \n | \n\n (4,959,900) \n | \n\n (274,400) \n | \n\n (4,959,900) \n | \n\n (274,400) \n | \n
| \n | \n 9,631,626 \n | \n\n 14,522,210 \n | \n\n 9,631,626 \n | \n\n 14,522,210 \n | \n
| \n 5.75% Secured Bonds\n2027-2029 \n | \n\n | \n | \n | \n |
| \n Opening net\ndebt \n | \n\n 14,642,256 \n | \n\n - \n | \n\n 14,642,256 \n | \n\n - \n | \n
| \n Bond issue net of\nissuing costs \n | \n\n - \n | \n\n 14,592,200 \n | \n\n - \n | \n\n 14,592,200 \n | \n
| \n Bond issue costs\namortisation \n | \n\n 72,502 \n | \n\n 50,056 \n | \n\n 72,502 \n | \n\n 50,056 \n | \n
| \n | \n 4,714,758 \n | \n\n 14,642,256 \n | \n\n 14,714,758 \n | \n\n 14,642,256 \n | \n
| \n 5.35% Unsecured\nBonds 2032 \n | \n\n | \n | \n | \n |
| \n Bond issue net of\nissuing costs \n | \n\n 6,630,493 \n | \n\n - \n | \n\n 6,630,493 \n | \n\n - \n | \n
| \n Bond issue costs\namortisation \n | \n\n 43,531 \n | \n\n - \n | \n\n 43,531 \n | \n\n - \n | \n
| \n Bond\nbuybacks \n | \n\n - \n | \n\n - \n | \n\n - \n | \n\n - \n | \n
| \n | \n 6,674,024 \n | \n\n - \n | \n\n 6,674,024 \n | \n\n - \n | \n
| \n Related party\nborrowings within 1 year \n | \n\n | \n | \n | \n |
| \n Opening net\ndebt \n | \n\n 1,300,000 \n | \n\n 1,200,000 \n | \n\n 1,320,434 \n | \n\n 1,220,434 \n | \n
| \n Increase in\nborrowings \n | \n\n 62,500 \n | \n\n 500,000 \n | \n\n 358,575 \n | \n\n 500,000 \n | \n
| \n Repayments \n | \n\n (800,000) \n | \n\n (400,000) \n | \n\n (820,434) \n | \n\n (400,000) \n | \n
| \n | \n 562,500 \n | \n\n 1,300,000 \n | \n\n 858,575 \n | \n\n 1,320,434 \n | \n
| \n Third party\nborrowings \n | \n\n | \n | \n | \n |
| \n Increase in short term\nborrowings \n | \n\n 115,500 \n | \n\n - \n | \n\n - \n | \n\n - \n | \n
| \n Increase in long term\nborrowings \n | \n\n 204,000 \n | \n\n - \n | \n\n - \n | \n\n - \n | \n
| \n | \n 319,500 \n | \n\n - \n | \n\n - \n | \n\n - \n | \n
19\u00a0\u00a0\u00a0\u00a0 Notes to the Statement of cash\nflows
\n\u00a0
\nCash & cash\nequivalents
\nCash and cash equivalents\nincluded in the statement of cash flows comprise the following\nstatement of financial position amounts:
\n\u00a0
\n| \n | \n Group \n | \n\n Company \n | \n||
| \n | \n 2025 \n | \n\n 2024 \n | \n\n 2025 \n | \n\n 2024 \n | \n
| \n | \n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n
| \n Cash at\nbank \n | \n\n 713,105 \n | \n\n 2,618,587 \n | \n\n 596,388 \n | \n\n 719,992 \n | \n
| \n Cash in\nhand \n | \n\n 52,145 \n | \n\n 105,095 \n | \n\n - \n | \n\n - \n | \n
| \n Bank current account\noverdrawn \n | \n\n (260,397) \n | \n\n - \n | \n\n - \n | \n\n - \n | \n
| \n | \n 504,853 \n | \n\n 2,723,682 \n | \n\n 596,388 \n | \n\n 719,992 \n | \n
| \n | \n | \n | \n | \n |
| \n Liabilities arising\nfrom financing activities Group\nCompany \n | \n\n Group \n | \n\n Company \n | \n||
| \n | \n 2025 \n | \n\n 2024 \n | \n\n 2025 \n | \n\n 2024 \n | \n
| \n | \n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n
| \n 4.25% Secured Bonds\n2024 \n | \n\n | \n | \n | \n |
| \n Opening net\ndebt \n | \n\n 55,001 \n | \n\n 6,044,930 \n | \n\n 55,001 \n | \n\n 6,044,930 \n | \n
| \n Bond issue costs\namortisation \n | \n\n - \n | \n\n 61,171 \n | \n\n - \n | \n\n 61,171 \n | \n
| \n Bond\nbuybacks \n | \n\n (41,001) \n | \n\n (6,051,100) \n | \n\n (41,001) \n | \n\n (6,051,100) \n | \n
| \n | \n 14,000 \n | \n\n 55,001 \n | \n\n 4,000 \n | \n\n 55,001 \n | \n
| \n 4.75% Secured Bonds\n2025-2027 \n | \n\n | \n | \n | \n |
| \n Opening net\ndebt \n | \n\n 14,522,210 \n | \n\n 14,727,294 \n | \n\n 14,522,210 \n | \n\n 14,727,294 \n | \n
| \n Bond issue costs\namortisation \n | \n\n 69,316 \n | \n\n 69,316 \n | \n\n 69,316 \n | \n\n 69,316 \n | \n
| \n Bond\nbuybacks \n | \n\n (4,959,900) \n | \n\n (274,400) \n | \n\n (4,959,900) \n | \n\n (274,400) \n | \n
| \n | \n 9,631,626 \n | \n\n 14,522,210 \n | \n\n 9,631,626 \n | \n\n 14,522,210 \n | \n
| \n 5.75% Secured Bonds\n2027-2029 \n | \n\n | \n | \n | \n |
| \n Opening net\ndebt \n | \n\n 14,642,256 \n | \n\n - \n | \n\n 14,642,256 \n | \n\n - \n | \n
| \n Bond issue net of\nissuing costs \n | \n\n - \n | \n\n 14,592,200 \n | \n\n - \n | \n\n 14,592,200 \n | \n
| \n Bond issue costs\namortisation \n | \n\n 72,502 \n | \n\n 50,056 \n | \n\n 72,502 \n | \n\n 50,056 \n | \n
| \n | \n 4,714,758 \n | \n\n 14,642,256 \n | \n\n 14,714,758 \n | \n\n 14,642,256 \n | \n
| \n 5.35% Unsecured\nBonds 2032 \n | \n\n | \n | \n | \n |
| \n Bond issue net of\nissuing costs \n | \n\n 6,630,493 \n | \n\n - \n | \n\n 6,630,493 \n | \n\n - \n | \n
| \n Bond issue costs\namortisation \n | \n\n 43,531 \n | \n\n - \n | \n\n 43,531 \n | \n\n - \n | \n
| \n Bond\nbuybacks \n | \n\n - \n | \n\n - \n | \n\n - \n | \n\n - \n | \n
| \n | \n 6,674,024 \n | \n\n - \n | \n\n 6,674,024 \n | \n\n - \n | \n
| \n Related party\nborrowings within 1 year \n | \n\n | \n | \n | \n |
| \n Opening net\ndebt \n | \n\n 1,300,000 \n | \n\n 1,200,000 \n | \n\n 1,320,434 \n | \n\n 1,220,434 \n | \n
| \n Increase in\nborrowings \n | \n\n 62,500 \n | \n\n 500,000 \n | \n\n 358,575 \n | \n\n 500,000 \n | \n
| \n Repayments \n | \n\n (800,000) \n | \n\n (400,000) \n | \n\n (820,434) \n | \n\n (400,000) \n | \n
| \n | \n 562,500 \n | \n\n 1,300,000 \n | \n\n 858,575 \n | \n\n 1,320,434 \n | \n
| \n Third party\nborrowings \n | \n\n | \n | \n | \n |
| \n Increase in short term\nborrowings \n | \n\n 115,500 \n | \n\n - \n | \n\n - \n | \n\n - \n | \n
| \n Increase in long term\nborrowings \n | \n\n 204,000 \n | \n\n - \n | \n\n - \n | \n\n - \n | \n
| \n | \n 319,500 \n | \n\n - \n | \n\n - \n | \n\n - \n | \n
20\u00a0\u00a0\u00a0\u00a0 Share capital
\n\u00a0
\n| \n | \n | \n | \n Group and\nCompany \n | \n|
| \n | \n | \n | \n 2025 \n | \n\n 2024 \n | \n
| \n | \n | \n | \n \u20ac \n | \n\n \u20ac \n | \n
| \n Authorised \n | \n\n | \n | \n | \n |
| \n 3,500,000 Ordinary\nshares of \u20ac0.10c each \n | \n\n | \n | \n 350,000 \n | \n\n 350,000 \n | \n
| \n | \n | \n | \n | \n |
Issued
\n| \n | \n | \n | \n | \n |
| \n 3,125,000 Ordinary\nshares of \u20ac0.10c each 100% paid up \n | \n\n | \n | \n 312,500 \n | \n\n 312,500 \n | \n
Issued
\n| \n | \n | \n | \n | \n |
| \n 3,125,000 Ordinary\nshares of \u20ac0.10c each 100% paid up \n | \n\n | \n | \n 312,500 \n | \n\n 312,500 \n | \n
21\u00a0\u00a0\u00a0\u00a0 Other equity
\nThis amount represented an amount\nowed to the shareholders of the Company. These shareholders' loans\nhad no fixed redemption date, did not carry a right to any interest\nand were repayable only at the sole discretion of the\nCompany.
\n\u00a0
\nDuring 2023 an amount of\n\u20ac1,174,916 from this shareholders' loan has been repaid and\nthe remaining balance of \u20ac1,149,834 was repaid during\n2024.
", "dimensions": { "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:485100A1WBOSGJKWHT04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "BLNGgZFM6U": { "value": "22\u00a0\u00a0\u00a0\u00a0 Basic earnings per\nshare
\n\u00a0
\n| \n | \n Group \n | \n\n Company \n | \n||
| \n | \n 2025 \n | \n\n 2024 \n | \n\n 2025 \n | \n\n 2024 \n | \n
| \n Profit attributable to\nowners of the Company \n | \n\n \u20ac\n1,421,654 \n | \n\n \u20ac\n1,687,488 \n | \n\n \u20ac\n1,667,892 \n | \n\n \u20ac\n2,049,953 \n | \n
| \n Number of ordinary\nshares \n | \n\n 3,125,000 \n | \n\n 3,125,000 \n | \n\n 3,125,000 \n | \n\n 3,125,000 \n | \n
| \n Basic earnings per\nshare \n | \n\n \u20ac 0.45 \n | \n\n \u20ac 0.54 \n | \n\n \u20ac 0.53 \n | \n\n \u20ac 0.66 \n | \n
23\u00a0\u00a0\u00a0\u00a0 Trade and other\npayables
\n\u00a0
\n| \n | \n Group \n | \n\n Company \n | \n||
| \n | \n 2025 \n | \n\n 2024 \n | \n\n 2025 \n | \n\n 2024 \n | \n
| \n | \n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n
| \n Trade\npayables \n | \n\n 435,613 \n | \n\n 62,598 \n | \n\n 5,610 \n | \n\n 38,264 \n | \n
othertaxesandsocialsecuritycosts
\n| \n Other taxes and social\nsecurity costs \n | \n\n 60,493 \n | \n\n 11,960 \n | \n\n 391 \n | \n\n 11,960 \n | \n
otherpayables
\n| \n Other\npayables \n | \n\n 1,034,428 \n | \n\n 847,321 \n | \n\n 10,950 \n | \n\n 5,628 \n | \n
DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory
\n| \n Accruals \n | \n\n 3,186,890 \n | \n\n 2,336,177 \n | \n\n 949,103 \n | \n\n 662,786 \n | \n
| \n | \n 4,717,424 \n | \n\n 3,258,056 \n | \n\n 966,054 \n | \n\n 718,638 \n | \n
23\u00a0\u00a0\u00a0\u00a0 Trade and other\npayables
\n\u00a0
\n| \n | \n Group \n | \n\n Company \n | \n||
| \n | \n 2025 \n | \n\n 2024 \n | \n\n 2025 \n | \n\n 2024 \n | \n
| \n | \n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n
| \n Trade\npayables \n | \n\n 435,613 \n | \n\n 62,598 \n | \n\n 5,610 \n | \n\n 38,264 \n | \n
othertaxesandsocialsecuritycosts
\n| \n Other taxes and social\nsecurity costs \n | \n\n 60,493 \n | \n\n 11,960 \n | \n\n 391 \n | \n\n 11,960 \n | \n
otherpayables
\n| \n Other\npayables \n | \n\n 1,034,428 \n | \n\n 847,321 \n | \n\n 10,950 \n | \n\n 5,628 \n | \n
DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory
\n| \n Accruals \n | \n\n 3,186,890 \n | \n\n 2,336,177 \n | \n\n 949,103 \n | \n\n 662,786 \n | \n
| \n | \n 4,717,424 \n | \n\n 3,258,056 \n | \n\n 966,054 \n | \n\n 718,638 \n | \n
othertaxesandsocialsecuritycosts
\n| \n Other taxes and social\nsecurity costs \n | \n\n 60,493 \n | \n\n 11,960 \n | \n\n 391 \n | \n\n 11,960 \n | \n
otherpayables
\n| \n Other\npayables \n | \n\n 1,034,428 \n | \n\n 847,321 \n | \n\n 10,950 \n | \n\n 5,628 \n | \n
24\u00a0\u00a0\u00a0\u00a0 Borrowings
\n\u00a0
\n| \n | \n | \n Group \n | \n\n Company \n | \n||
| \n | \n | \n 2025 \n | \n\n 2024 \n | \n\n 2025 \n | \n\n 2024 \n | \n
| \n | \n | \n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n
| \n Non-current \n | \n\n | \n | \n | \n | \n |
| \n Secured Bonds\n2025-2029 \n | \n\n Note \n | \n\n 31,020,408 \n | \n\n 29,164,466 \n | \n\n 31,020,408 \n | \n\n 29,164,466 \n | \n
| \n Third party\nborrowings \n | \n\n Note \n | \n\n 204,000 \n | \n\n - \n | \n\n - \n | \n\n - \n | \n
| \n | \n | \n 31,224,408 \n | \n\n 29,164,466 \n | \n\n 31,020,408 \n | \n\n 29,164,466 \n | \n
| \n Current \n | \n\n | \n | \n | \n | \n |
| \n Amounts owed to\nshareholders \n | \n\n Note \n | \n\n 562,500 \n | \n\n 1,300,000 \n | \n\n 562,500 \n | \n\n 1,300,000 \n | \n
| \n Amounts owed to group\ncompanies \n | \n\n Note \n | \n\n - \n | \n\n - \n | \n\n 296,075 \n | \n\n 20,433 \n | \n
| \n Third party\nborrowings \n | \n\n Note \n | \n\n 115,500 \n | \n\n - \n | \n\n - \n | \n\n - \n | \n
| \n Secured Bonds\n2024 \n | \n\n Note \n | \n\n 14,000 \n | \n\n 55,001 \n | \n\n 14,000 \n | \n\n 55,001 \n | \n
| \n | \n | \n 692,000 \n | \n\n 1,355,001 \n | \n\n 872,575 \n | \n\n 1,375,434 \n | \n
\u00a0
\nAmounts owed to\ngroup companies
\nAmounts owed to group companies\nare unsecured, interest-free and repayable upon demand.
\n\u00a0
\nAmounts owed to\nshareholders
\nThe amount of \u20ac562,500\n(2024: \u20ac500,000) relates to unpaid dividends to the\nshareholders. This balance is unsecured, interest free and\nrepayable by end of 2026. The comparative figures include a loan of\n\u20ac800,000 which was fully paid in 2025. This loan was unsecured\nand interest was charged at 2.5% per annum. The rights of the\nlender in respect of this loan were subordinated to the rights of\nthe bondholders of the Company with regards to the issue of\n\u20ac16,000,000 4.25% Secured Bonds 2024 and accordingly any\npayment of the loan was in all respects conditional on their being\ncertainty that dues to bondholders are secured.
\n\u00a0
\nThird party\nborrowings
\nThese amounts are unsecured,\ninterest free and are repayable from years 2027 to 2028. The effect\nof discounting is not material.
\n\u00a0
\nSecured Bonds\nissued
\nBond Issue 4.25%\nSecured Bonds 2024
\nBest Deal Properties Holding\np.l.c issued 160,000 bonds with a face value of \u20ac100 each, for\nan aggregate amount of \u20ac16 million. The bonds have an interest\nof 4.25% per annum, payable annually in arrears on 12 December. The\nnominal value of the secured bonds is repayable in full upon\nmaturity on 12 December 2024. The bonds are guaranteed by Best Deal\nDevelopments Limited, which has bound itself jointly and severally\nliable for the payment of the bonds and interest thereon. The bonds\nare measured at the amount of the bond issue of \u20ac16 million\nnet of the bond issue costs which are being amortised over the\nlifetime of the bonds, as follows:
\n\u00a0
\n| \n | \n | \n | \n 2025 \n | \n\n 2024 \n | \n
| \n | \n | \n | \n \u20ac \n | \n\n \u20ac \n | \n
| \n Original face value of\nbonds issued \n | \n\n | \n | \n 16,000,000 \n | \n\n 16,000,000 \n | \n
| \n | \n | \n | \n | \n |
| \n Bond issue\ncosts \n | \n\n | \n | \n (400,376) \n | \n\n (400,376) \n | \n
| \n Accumulated\namortisation \n | \n\n | \n | \n 400,376 \n | \n\n 400,377 \n | \n
| \n Bond buy\nbacks \n | \n\n | \n | \n (15,986,000) \n | \n\n (15,945,000) \n | \n
| \n | \n | \n | \n | \n |
| \n | \n | \n | \n (15,986,000) \n | \n\n (15,944,999) \n | \n
| \n | \n | \n | \n | \n |
| \n Amortised cost and\nclosing carrying amount of the bonds \n | \n\n | \n | \n 14,000 \n | \n\n 55,001 \n | \n
| \n | \n | \n | \n | \n |
| \n Market price at year\nend \n | \n\n | \n | \n - \n | \n\n \u20ac\n101.00 \n | \n
\u00a0
\nBond Issue 4.75%\nSecured Bonds 2025-2027
\nBest Deal Properties Holding\np.l.c issued 150,000 bonds with a face value of \u20ac100 each, for\nan aggregate amount of \u20ac15 million. The bonds have an interest\nof 4.75% per annum, payable annually in arrears on 30 November. The\nnominal value of the secured bonds is repayable in full upon\nmaturity on 30 November 2027. The bonds are guaranteed by Best Deal\nEstates Limited, which has bound itself jointly and severally\nliable for the payment of the bonds and interest thereon. The bonds\nare measured at the amount of the bond issue of \u20ac15 million\nnet of the bond issue costs which are being amortised over the\nlifetime of the bonds, as follows:
\n\u00a0
\n| \n | \n | \n | \n 2025 \n | \n\n 2024 \n | \n
| \n | \n | \n | \n \u20ac \n | \n\n \u20ac \n | \n
| \n Original face value of\nbonds issued \n | \n\n | \n | \n 15,000,000 \n | \n\n 15,000,000 \n | \n
| \n | \n | \n | \n | \n |
| \n Bond issue\ncosts \n | \n\n | \n | \n (346,579) \n | \n\n (346,579) \n | \n
| \n Accumulated\namortisation \n | \n\n | \n | \n 212,504 \n | \n\n 143,189 \n | \n
| \n Bond buy\nbacks \n | \n\n | \n | \n (5,234,300) \n | \n\n (274,400) \n | \n
| \n | \n | \n | \n | \n |
| \n | \n | \n | \n (5,234,300) \n | \n\n (477,790) \n | \n
| \n | \n | \n | \n | \n |
| \n | \n | \n | \n | \n |
| \n Amortised cost and\nclosing carrying amount of the bonds \n | \n\n | \n | \n 631,625 \n | \n\n 4,522,210 \n | \n
| \n | \n | \n | \n | \n |
| \n Market price at year\nend \n | \n\n | \n | \n \u20ac\n100.00 \n | \n\n \u20ac\n100.00 \n | \n
\u00a0
\nBond Issue 5.75%\nSecured Bonds 2027-2029
\nBest Deal Properties Holding\np.l.c issued 150,000 bonds with a face value of \u20ac100 each, for\nan aggregate amount of \u20ac15 million. The bonds have an interest\nof 5.75% per annum, payable annually in arrears on 12 April. The\nnominal value of the secured bonds is repayable in full upon\nmaturity on 12 April 2029. The bonds are guaranteed by Best Deal\nGhadira Limited, which has bound itself jointly and severally\nliable for the payment of the bonds and interest thereon. The bonds\nare measured at the amount of the bond issue of \u20ac15 million\nnet of the bond issue costs which are being amortised over the\nlifetime of the bonds, as follows:
\n\u00a0
\n| \n | \n | \n | \n 2025 \n | \n\n 2024 \n | \n
| \n | \n | \n | \n \u20ac \n | \n\n \u20ac \n | \n
| \n Original face value of\nbonds issued \n | \n\n | \n | \n 15,000,000 \n | \n\n 15,000,000 \n | \n
| \n | \n | \n | \n | \n |
| \n Bond issue\ncosts \n | \n\n | \n | \n (407,800) \n | \n\n (407,800) \n | \n
| \n Accumulated\namortisation \n | \n\n | \n | \n 122,559 \n | \n\n 50,056 \n | \n
| \n | \n | \n | \n | \n |
| \n | \n | \n | \n | \n |
| \n | \n | \n | \n (285,241) \n | \n\n (357,744) \n | \n
| \n | \n | \n | \n | \n |
| \n | \n | \n | \n | \n |
| \n Amortised cost and\nclosing carrying amount of the bonds \n | \n\n | \n | \n 14,714,759 \n | \n\n 4,642,256 \n | \n
| \n | \n | \n | \n | \n |
| \n Market price at year\nend \n | \n\n | \n | \n \u20ac\n100.30 \n | \n\n \u20ac\n100.00 \n | \n
\u00a0
\nBond Issue 5.35%\nUnsecured Bonds 2032
\nBest Deal Properties Holding\np.l.c issued 70,000 bonds with a face value of \u20ac100 each, for\nan aggregate amount of \u20ac7 million. The bonds have an interest\nof 5.35% per annum, payable annually in arrears on 20 February. The\nnominal value of the unsecured bonds is repayable in full upon\nmaturity on 20 February 2032. The bonds are measured at the amount\nof the bond issue of \u20ac7 million net of the bond issue costs\nwhich are being amortised over the lifetime of the bonds, as\nfollows:
\n\u00a0
\n| \n | \n | \n | \n 2025 \n | \n\n 2024 \n | \n
| \n | \n | \n | \n \u20ac \n | \n\n \u20ac \n | \n
| \n Original face value of\nbonds issued \n | \n\n | \n | \n 7,000,000 \n | \n\n - \n | \n
| \n | \n | \n | \n | \n |
| \n Bond issue\ncosts \n | \n\n | \n | \n (369,507) \n | \n\n - \n | \n
| \n Accumulated\namortisation \n | \n\n | \n | \n 43,531 \n | \n\n - \n | \n
| \n Bond buy\nbacks \n | \n\n | \n | \n - \n | \n\n - \n | \n
| \n | \n | \n | \n (325,976) \n | \n\n - \n | \n
| \n | \n | \n | \n | \n |
| \n | \n | \n | \n | \n |
| \n Amortised cost and\nclosing carrying amount of the bonds \n | \n\n | \n | \n 6,674,024 \n | \n\n - \n | \n
| \n | \n | \n | \n | \n |
| \n Market price at year\nend \n | \n\n | \n | \n \u20ac\n99.95 \n | \n\n \u20ac 0.00 \n | \n
25\u00a0\u00a0\u00a0\u00a0 Related party\ntransactions
\n\u00a0
\n| \n | \n Group \n | \n\n Company \n | \n||
| \n | \n 2025 \n | \n\n 2024 \n | \n\n 2025 \n | \n\n 2024 \n | \n
| \n Transactions with\nrelated parties : \n | \n\n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n
| \n Development costs paid\nto Best Deal Properties Ltd \n | \n\n 235,448 \n | \n\n 332,191 \n | \n\n - \n | \n\n - \n | \n
| \n Development costs paid\nto other related parties \n | \n\n 673,991 \n | \n\n 143,324 \n | \n\n - \n | \n\n - \n | \n
| \n Admin &\nadvertising paid to Best Deal Properties Ltd \n | \n\n 365,551 \n | \n\n 321,500 \n | \n\n - \n | \n\n - \n | \n
| \n Salary recharges\n(commissions) - Best Deal Properties Ltd \n | \n\n 452,388 \n | \n\n - \n | \n\n - \n | \n\n - \n | \n
| \n Interest receivable\nfrom Best Deal Developments Ltd \n | \n\n - \n | \n\n - \n | \n\n - \n | \n\n 98,542 \n | \n
| \n Interest receivable\nfrom Best Deal Estates Ltd \n | \n\n - \n | \n\n - \n | \n\n 1,026,812 \n | \n\n 1,133,188 \n | \n
| \n Interest receivable\nfrom Best Deal Ghadira Ltd \n | \n\n - \n | \n\n - \n | \n\n 705,355 \n | \n\n 429,485 \n | \n
| \n Interest receivable\nfrom Best Deal Paola Ltd \n | \n\n - \n | \n\n - \n | \n\n 27,281 \n | \n\n - \n | \n
| \n Dividends from Best\nDeal Developments Ltd \n | \n\n - \n | \n\n - \n | \n\n 2,000,000 \n | \n\n 2,200,000 \n | \n
| \n Interest paid to\nshareholders \n | \n\n 5,000 \n | \n\n 5,000 \n | \n\n 5,000 \n | \n\n 5,000 \n | \n
\u00a0
\n| \n | \n Group \n | \n\n Company \n | \n||
| \n | \n 2025 \n | \n\n 2024 \n | \n\n 2025 \n | \n\n 2024 \n | \n
| \n Key management\ncompensation: \n | \n\n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n
| \n Directors'\nsalaries \n | \n\n 197,371 \n | \n\n 167,802 \n | \n\n 197,371 \n | \n\n 167,802 \n | \n
| \n Compliance officer\nsalary \n | \n\n 9,300 \n | \n\n 7,200 \n | \n\n 9,300 \n | \n\n 7,200 \n | \n
| \n | \n 206,671 \n | \n\n 175,002 \n | \n\n 206,671 \n | \n\n 175,002 \n | \n
\u00a0
\nLoans to related\nparties
\n\u00a0
\n| \n | \n Group \n | \n\n Company \n | \n||
| \n | \n 2025 \n | \n\n 2024 \n | \n\n 2025 \n | \n\n 2024 \n | \n
| \n | \n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n
| \n | \n | \n | \n | \n |
| \n Loans and advances to\nsubsidiaries : \n | \n\n | \n | \n | \n |
| \n Opening\nbalance \n | \n\n - \n | \n\n - \n | \n\n 27,472,460 \n | \n\n 20,562,312 \n | \n
| \n Loans advanced during\nthe year \n | \n\n - \n | \n\n - \n | \n\n 5,145,318 \n | \n\n 10,884,524 \n | \n
| \n Loans repayments\nreceived \n | \n\n - \n | \n\n - \n | \n\n (7,947,288) \n | \n\n (5,635,591) \n | \n
| \n Interest\ncharged \n | \n\n - \n | \n\n - \n | \n\n 1,759,449 \n | \n\n 1,661,215 \n | \n
| \n Closing\nbalance \n | \n\n -\u00a0 \n | \n\n - \n | \n\n 26,429,939 \n | \n\n 27,472,460 \n | \n
| \n | \n \u00a0 \n | \n\n \u00a0 \n | \n\n \u00a0 \n | \n\n \u00a0 \n | \n
| \n Amounts due from\nrelated companies \n | \n\n | \n | \n | \n |
| \n Amounts advanced\nduring the year \n | \n\n 295,000 \n | \n\n - \n | \n\n - \n | \n\n - \n | \n
| \n | \n \u00a0 \n | \n\n \u00a0 \n | \n\n \u00a0 \n | \n\n \u00a0 \n | \n
| \n Total loans and\namounts due from related parties : \n | \n\n | \n | \n | \n |
| \n Opening\nbalance \n | \n\n - \n | \n\n - \n | \n\n 27,472,460 \n | \n\n 20,562,312 \n | \n
| \n Loans advanced during\nthe year \n | \n\n 295,000 \n | \n\n - \n | \n\n 5,145,318 \n | \n\n 10,884,524 \n | \n
| \n Loans repayments\nreceived \n | \n\n - \n | \n\n - \n | \n\n (7,947,288) \n | \n\n (5,635,591) \n | \n
| \n Interest\ncharged \n | \n\n - \n | \n\n - \n | \n\n 1,759,449 \n | \n\n 1,661,215 \n | \n
| \n Closing\nbalance \n | \n\n 295,000 \n | \n\n - \n | \n\n 26,429,939 \n | \n\n 27,472,460 \n | \n
\u00a0
\nLoans from related\nparties
\n\u00a0
\n| \n | \n Group \n | \n\n Company \n | \n||
| \n | \n 2025 \n | \n\n 2024 \n | \n\n 2025 \n | \n\n 2024 \n | \n
| \n | \n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n
| \n Loans and advances\nfrom shareholders: \n | \n\n | \n | \n | \n |
| \n Opening\nbalance \n | \n\n 1,300,000 \n | \n\n 2,349,834 \n | \n\n 1,300,000 \n | \n\n 2,349,834 \n | \n
| \n Loans advanced during\nthe year \n | \n\n 62,500 \n | \n\n 500,000 \n | \n\n 62,500 \n | \n\n 500,000 \n | \n
| \n Loans repayments\nmade \n | \n\n (800,000) \n | \n\n (1,549,834) \n | \n\n (800,000) \n | \n\n (1,549,834) \n | \n
| \n Closing\nbalance \n | \n\n 562,500 \n | \n\n 1,300,000 \n | \n\n 562,500 \n | \n\n 1,300,000 \n | \n
| \n | \n | \n | \n | \n |
| \n Amounts due to group\ncompanies \n | \n\n | \n | \n | \n |
| \n Opening\nbalance \n | \n\n - \n | \n\n - \n | \n\n 20,433 \n | \n\n 20,433 \n | \n
| \n Amounts advanced\nduring the year \n | \n\n - \n | \n\n - \n | \n\n 296,075 \n | \n\n - \n | \n
| \n Loans repayments\nmade \n | \n\n - \n | \n\n - \n | \n\n (20,433) \n | \n\n - \n | \n
| \n Closing\nbalance \n | \n\n - \n | \n\n - \n | \n\n 296,075 \n | \n\n 20,433 \n | \n
| \n | \n | \n | \n | \n |
| \n | \n | \n | \n | \n |
| \n Total loans and\namounts due to related parties : \n | \n\n | \n | \n | \n |
| \n Opening\nbalance \n | \n\n 1,300,000 \n | \n\n 2,349,834 \n | \n\n 1,320,433 \n | \n\n 2,370,267 \n | \n
| \n Loans/amounts advanced\nduring the year \n | \n\n 62,500 \n | \n\n 500,000 \n | \n\n 358,575 \n | \n\n 500,000 \n | \n
| \n Repayments\nmade \n | \n\n (800,000) \n | \n\n (1,549,834) \n | \n\n (820,433) \n | \n\n (1,549,834) \n | \n
| \n Closing\nbalance \n | \n\n 562,500 \n | \n\n 1,300,000 \n | \n\n 858,575 \n | \n\n 1,320,433 \n | \n
26\u00a0\u00a0\u00a0\u00a0 Financial Risk\nManagement
\n\u00a0
\nAt year end, the Group's main\nfinancial assets on the statement of financial position is\ncomprised of cash at banks, trade and other receivables (excluding\nprepayments and accrued income) and amounts due from related\ncompanies. There were no off-balance sheet financial\nassets.
\n\u00a0
\nAt year end, the Group's main\nfinancial liabilities on the statement of financial position is\ncomprised of trade and other payables (excluding accruals), and\nborrowings. There were no off-balance sheet financial\nliabilities.
\n\u00a0
\nExposure to credit, liquidity and\ninterest-rate risk arise from the Group's activities.
\n\u00a0
\nTiming of cash\nflows
\nThe presentation of the financial\nassets and liabilities listed above under the current and\nnon-current headings within the statement of financial position is\nintended to indicate the timing in which the cash flows will\narise.
\n\u00a0
\nCapital risk\nmanagement
\nThe Group manages its capital to\nensure that it will be able to continue as a going concern and\ncomply with the requirements of the prospectus issued in relation\nto the bonds while maximising the return to stakeholders through\nthe optimisation of the debt and equity balance.
\n\u00a0
\nThe capital structure of the\nGroup consists of debt, which includes the borrowings disclosed in\nnote 24 and equity attributable to equity holders, comprising\nissued share capital, share premium, other equity and retained\nearnings as disclosed in notes 20 & 21 to these financial\nstatements and in the statement of changes in equity.
\n\u00a0
\nCredit\nrisk
\nCredit risk is the risk that one\nparty to a financial instrument will default on its contractual\nobligations resulting in financial loss to the Group or the\nCompany. Financial assets which potentially subject the Group to\nconcentrations of credit risk consist principally to cash at banks,\ntrade and other receivables (excluding prepayments and accrued\nincome) and financial assets at amortised cost as disclosed in the\nstatement of financial position and in the related notes. The Group\ndoes not hold any collateral.
\n\u00a0
\nThe credit risk relating to cash\nat bank is considered to be low in view of the management's policy\nof placing it with reputable financial institutions.
\n\u00a0
\nTrade and other receivables are\nmainly due from related companies. Credit risk in this respect is\ndeemed by the directors to be limited since they are confident that\nrelated companies will generate enough future cash flows from their\noperations.
\nThe company's exposure to credit\nrisk is limited to the carrying amount of financial assets\nrecognised at the end of the reporting year, as summarised\nbelow:
\n\u00a0
\n| \n | \n Group \n | \n\n Company \n | \n||
| \n | \n 2025 \n | \n\n 2024 \n | \n\n 2025 \n | \n\n 2024 \n | \n
| \n Financial assets at\namortised cost \n | \n\n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n
| \n Trade receivables\n(Note 18) \n | \n\n 503,131 \n | \n\n 117,919 \n | \n\n - \n | \n\n - \n | \n
| \n Loans and amounts due\nfrom subsidiaries (Note 15, 18) \n | \n\n - \n | \n\n - \n | \n\n 26,429,939 \n | \n\n 27,472,460 \n | \n
| \n Cash at bank (Note\n19) \n | \n\n 452,708 \n | \n\n 2,618,587 \n | \n\n 596,388 \n | \n\n 719,992 \n | \n
| \n | \n 955,839 \n | \n\n 2,736,506 \n | \n\n 27,026,327 \n | \n\n 28,192,452 \n | \n
\u00a0
\nLiquidity\nrisk
\nLiquidity risk is the risk that\nthe Group will not be able to meet its financial obligations as\nthey fall due. The Group's approach to managing liquidity is to\nensure that it will always have sufficient liquidity to meet its\nliabilities when due, under both normal and stressed conditions,\nwithout incurring unacceptable losses or risking damage to the\nGroup's reputation.
\n\u00a0
\nThe directors monitor the\nliquidity risk by reviewing the expected cash flows and matching of\nthe cash inflows and cash outflows arising from the business. The\nfollowing table analyses the undiscounted contractual cash flows\narising from the Group's financial liabilities.
\n\u00a0
\n| \n Group \n | \n\n | \n | \n | \n | \n |
| \n | \n Weighted average\nInterest rate \n | \n\n Within 12\nmonths \n | \n\n Between 1-5\nyears \n | \n\n More than 5\nyears \n | \n\n Total \n | \n
| \n | \n | \n | \n | \n | \n |
| \n 31\nDecember 2025 \n | \n\n | \n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n
| \n Bonds\npayable \n | \n\n 5.35% \n | \n\n 14,000 \n | \n\n 37,431,306 \n | \n\n - \n | \n\n 37,445,306 \n | \n
| \n Loans to\nshareholders \n | \n\n - \n | \n\n 562,500 \n | \n\n - \n | \n\n - \n | \n\n 562,500 \n | \n
| \n Third party\nborrowings \n | \n\n - \n | \n\n 115,500 \n | \n\n 204,000 \n | \n\n | \n 319,500 \n | \n
| \n Trade and other\npayables \n | \n\n - \n | \n\n 1,470,041 \n | \n\n - \n | \n\n - \n | \n\n 1,470,041 \n | \n
| \n | \n | \n 2,162,041 \n | \n\n 37,635,306 \n | \n\n - \n | \n\n 39,797,347 \n | \n
| \n | \n | \n \u00a0 \n | \n\n \u00a0 \n | \n\n \u00a0 \n | \n\n \u00a0 \n | \n
| \n Company \n | \n\n | \n | \n | \n | \n |
| \n | \n Weighted average\nInterest rate \n | \n\n Within 12\nmonths \n | \n\n Between 1-5\nyears \n | \n\n More than 5\nyears \n | \n\n Total \n | \n
| \n 31\nDecember 2025 \n | \n\n | \n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n
| \n Bonds\npayable \n | \n\n 5.35% \n | \n\n 14,000 \n | \n\n 37,431,306 \n | \n\n - \n | \n\n 37,445,306 \n | \n
| \n Loans to\nshareholders \n | \n\n - \n | \n\n 562,500 \n | \n\n - \n | \n\n - \n | \n\n 562,500 \n | \n
| \n Other related party\nborrowings \n | \n\n - \n | \n\n 296,075 \n | \n\n - \n | \n\n - \n | \n\n 296,075 \n | \n
| \n Trade and other\npayables \n | \n\n - \n | \n\n 16,560 \n | \n\n - \n | \n\n - \n | \n\n 16,560 \n | \n
| \n | \n | \n 889,135 \n | \n\n 37,431,306 \n | \n\n - \n | \n\n 38,320,441 \n | \n
\u00a0
\nInterest rate\nrisk
\nInterest rate risk is the risk\nthat the fair value of future cash flows of a financial instrument\nwill fluctuate because of changes in market interest\nrates.
\n\u00a0
\nThe Group's interest rate risk\narises from borrowings subject to varying interest rates. Interest\nrate on the bonds payable and related party borrowings is fixed\n(where applicable), while the other financial liabilities are\ninterest-free, thus, interest rate risk does not apply to these\nfinancial instruments.
\n\u00a0
\nCash flow and fair\nvalue interest rate risk
\nThe Group's significant\ninstruments which are subject to fixed interest rates comprise of\nborrowings (Note 24). In this respect, the Group is potentially\nexposed to fair value interest rate risk in view of the fixed\nnature of these instruments, which are however measured at\namortised cost.
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:485100A1WBOSGJKWHT04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f_Bx1H9Flr": { "value": "Credit\nrisk
\nCredit risk is the risk that one\nparty to a financial instrument will default on its contractual\nobligations resulting in financial loss to the Group or the\nCompany. Financial assets which potentially subject the Group to\nconcentrations of credit risk consist principally to cash at banks,\ntrade and other receivables (excluding prepayments and accrued\nincome) and financial assets at amortised cost as disclosed in the\nstatement of financial position and in the related notes. The Group\ndoes not hold any collateral.
\n\u00a0
\nThe credit risk relating to cash\nat bank is considered to be low in view of the management's policy\nof placing it with reputable financial institutions.
\n\u00a0
\nTrade and other receivables are\nmainly due from related companies. Credit risk in this respect is\ndeemed by the directors to be limited since they are confident that\nrelated companies will generate enough future cash flows from their\noperations.
\nThe company's exposure to credit\nrisk is limited to the carrying amount of financial assets\nrecognised at the end of the reporting year, as summarised\nbelow:
\n\u00a0
\n| \n | \n Group \n | \n\n Company \n | \n||
| \n | \n 2025 \n | \n\n 2024 \n | \n\n 2025 \n | \n\n 2024 \n | \n
| \n Financial assets at\namortised cost \n | \n\n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n
| \n Trade receivables\n(Note 18) \n | \n\n 503,131 \n | \n\n 117,919 \n | \n\n - \n | \n\n - \n | \n
| \n Loans and amounts due\nfrom subsidiaries (Note 15, 18) \n | \n\n - \n | \n\n - \n | \n\n 26,429,939 \n | \n\n 27,472,460 \n | \n
| \n Cash at bank (Note\n19) \n | \n\n 452,708 \n | \n\n 2,618,587 \n | \n\n 596,388 \n | \n\n 719,992 \n | \n
| \n | \n 955,839 \n | \n\n 2,736,506 \n | \n\n 27,026,327 \n | \n\n 28,192,452 \n | \n
Liquidity\nrisk
\nLiquidity risk is the risk that\nthe Group will not be able to meet its financial obligations as\nthey fall due. The Group's approach to managing liquidity is to\nensure that it will always have sufficient liquidity to meet its\nliabilities when due, under both normal and stressed conditions,\nwithout incurring unacceptable losses or risking damage to the\nGroup's reputation.
\n\u00a0
\nThe directors monitor the\nliquidity risk by reviewing the expected cash flows and matching of\nthe cash inflows and cash outflows arising from the business. The\nfollowing table analyses the undiscounted contractual cash flows\narising from the Group's financial liabilities.
\n\u00a0
\n| \n Group \n | \n\n | \n | \n | \n | \n |
| \n | \n Weighted average\nInterest rate \n | \n\n Within 12\nmonths \n | \n\n Between 1-5\nyears \n | \n\n More than 5\nyears \n | \n\n Total \n | \n
| \n | \n | \n | \n | \n | \n |
| \n 31\nDecember 2025 \n | \n\n | \n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n
| \n Bonds\npayable \n | \n\n 5.35% \n | \n\n 14,000 \n | \n\n 37,431,306 \n | \n\n - \n | \n\n 37,445,306 \n | \n
| \n Loans to\nshareholders \n | \n\n - \n | \n\n 562,500 \n | \n\n - \n | \n\n - \n | \n\n 562,500 \n | \n
| \n Third party\nborrowings \n | \n\n - \n | \n\n 115,500 \n | \n\n 204,000 \n | \n\n | \n 319,500 \n | \n
| \n Trade and other\npayables \n | \n\n - \n | \n\n 1,470,041 \n | \n\n - \n | \n\n - \n | \n\n 1,470,041 \n | \n
| \n | \n | \n 2,162,041 \n | \n\n 37,635,306 \n | \n\n - \n | \n\n 39,797,347 \n | \n
| \n | \n | \n \u00a0 \n | \n\n \u00a0 \n | \n\n \u00a0 \n | \n\n \u00a0 \n | \n
| \n Company \n | \n\n | \n | \n | \n | \n |
| \n | \n Weighted average\nInterest rate \n | \n\n Within 12\nmonths \n | \n\n Between 1-5\nyears \n | \n\n More than 5\nyears \n | \n\n Total \n | \n
| \n 31\nDecember 2025 \n | \n\n | \n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n
| \n Bonds\npayable \n | \n\n 5.35% \n | \n\n 14,000 \n | \n\n 37,431,306 \n | \n\n - \n | \n\n 37,445,306 \n | \n
| \n Loans to\nshareholders \n | \n\n - \n | \n\n 562,500 \n | \n\n - \n | \n\n - \n | \n\n 562,500 \n | \n
| \n Other related party\nborrowings \n | \n\n - \n | \n\n 296,075 \n | \n\n - \n | \n\n - \n | \n\n 296,075 \n | \n
| \n Trade and other\npayables \n | \n\n - \n | \n\n 16,560 \n | \n\n - \n | \n\n - \n | \n\n 16,560 \n | \n
| \n | \n | \n 889,135 \n | \n\n 37,431,306 \n | \n\n - \n | \n\n 38,320,441 \n | \n
Interest rate\nrisk
\nInterest rate risk is the risk\nthat the fair value of future cash flows of a financial instrument\nwill fluctuate because of changes in market interest\nrates.
\n\u00a0
\nThe Group's interest rate risk\narises from borrowings subject to varying interest rates. Interest\nrate on the bonds payable and related party borrowings is fixed\n(where applicable), while the other financial liabilities are\ninterest-free, thus, interest rate risk does not apply to these\nfinancial instruments.
", "dimensions": { "concept": "bestdeal:DisclosureOfInterestRateRiskExplanatory", "language": "en", "entity": "scheme:485100A1WBOSGJKWHT04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "rLc2FX4G1o": { "value": "Cash flow and fair\nvalue interest rate risk
\nThe Group's significant\ninstruments which are subject to fixed interest rates comprise of\nborrowings (Note 24). In this respect, the Group is potentially\nexposed to fair value interest rate risk in view of the fixed\nnature of these instruments, which are however measured at\namortised cost.
", "dimensions": { "concept": "bestdeal:DisclosureOfCashflowAndFairValueInterestRateRiskExplanatory", "language": "en", "entity": "scheme:485100A1WBOSGJKWHT04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "ih2Vpae8E_": { "value": "27\u00a0\u00a0\u00a0\u00a0 Fair value\nmeasurements
\n\u00a0
\nThe Group measures fair value\nusing the fair value hierarchy that reflects the significance of\nthe inputs used in making the measurements:
\n\u00a0
\nLevel 1: Quoted prices\n(unadjusted) in active markets for identical assets or liabilities\nthat the entity can access at the measurement date;
\n\u00a0
\nLevel 2: Valuation techniques\nbased on observable input, either directly (i.e. as prices) or\nindirectly (i.e. derived from prices). This category includes\ninstruments valued using; quoted market prices in active markets\nfor similar instruments; quoted prices for identical or similar\ninstruments in markets that are considered less than active; or\nother valuation techniques where all significant inputs are\ndirectly observable from market data; and
\n\u00a0
\nLevel 3: Valuation techniques\nusing significant unobservable inputs. This category includes all\ninstruments where the valuation technique includes inputs not based\non observable data and unobservable inputs have a significant\neffect on the instruments valuation. This category includes\ninstruments that are valued based on quoted market prices for\nsimilar instruments where significant unobservable adjustments or\nassumptions are required to reflect differences between the\ninstruments.
\n\u00a0
\n| \n | \n | \n Active \n | \n\n Observable \n | \n\n Unobservable \n | \n
| \n Market \n | \n\n Market\nData \n | \n\n Market\nData \n | \n||
| \n Level\n1 \n | \n\n Level\n2 \n | \n\n Level\n3 \n | \n||
| \n | \n | \n \u20ac \n | \n\n \u20ac \n | \n\n \u20ac \n | \n
| \n Quoted instruments\nclassified as financial assets at FVTPL \n | \n\n | \n 6,919,046 \n | \n\n - \n | \n\n - \n | \n
\u00a0
\nFinancial\ninstruments
\n\u00a0
\nThe carrying amount of cash at\nbank, trade and other receivables (excluding prepayments and\naccrued income), trade and other payables (excluding accruals), and\nother financial liabilities at amortised cost approximate their\nfair values as at year end in view of the nature of these financial\ninstruments or the relatively short period of time from the year\nend date to their realisation.
", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:485100A1WBOSGJKWHT04", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } } } }