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    "unit": "iso4217:GBP"
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  "fact-342": {
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    "entity": "scheme:8945007F59CSJFZGR252",
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   "decimals": 0,
   "dimensions": {
    "concept": "cmrs:InterestAndIncomeReceived",
    "entity": "scheme:8945007F59CSJFZGR252",
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    "unit": "iso4217:GBP"
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  "fact-344": {
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   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:ProceedsFromBorrowingsClassifiedAsFinancingActivities",
    "entity": "scheme:8945007F59CSJFZGR252",
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    "unit": "iso4217:GBP"
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  "fact-345": {
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   "decimals": 0,
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    "concept": "ifrs-full:ProceedsFromBorrowingsClassifiedAsFinancingActivities",
    "entity": "scheme:8945007F59CSJFZGR252",
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    "unit": "iso4217:GBP"
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  "fact-346": {
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   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities",
    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
    "unit": "iso4217:GBP"
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  "fact-347": {
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   "decimals": 0,
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    "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities",
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    "unit": "iso4217:GBP"
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  "fact-348": {
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   "decimals": 0,
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    "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents",
    "entity": "scheme:8945007F59CSJFZGR252",
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    "unit": "iso4217:GBP"
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    "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents",
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    "unit": "iso4217:GBP"
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   "decimals": 0,
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    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2025-01-01T00:00:00",
    "unit": "iso4217:GBP"
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  "fact-351": {
   "value": "24785.0",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:GBP"
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  "fact-352": {
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   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2026-01-01T00:00:00",
    "unit": "iso4217:GBP"
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  "fact-353": {
   "value": "70073.0",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2025-01-01T00:00:00",
    "unit": "iso4217:GBP"
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  "fact-408": {
   "value": "1.<span class=\"ffd\"> <span class=\"_ _4d\"> </span></span>GENERA<span class=\"_ _0\"></span>L INFORMATI<span class=\"_ _0\"></span>ON Critical <span class=\"_ _25\"></span><span class=\"ff4\">Mineral <span class=\"_ _25\"></span>Resou<span class=\"_ _0\"></span>rces <span class=\"_ _25\"></span>plc <span class=\"_ _25\"></span>(the <span class=\"_ _25\"></span>\u201cCompany\u201d) is <span class=\"_ _28\"></span>incorpo<span class=\"_ _0\"></span>rated <span class=\"_ _25\"></span>and <span class=\"_ _25\"></span>domiciled <span class=\"_ _25\"></span>in <span class=\"_ _25\"></span>England and <span class=\"_ _25\"></span>Wales </span>with Register<span class=\"_ _0\"></span>ed Number <span class=\"_ _0\"></span>11043077 <span class=\"_ _0\"></span>under th<span class=\"_ _0\"></span>e Compani<span class=\"_ _0\"></span>es Act 2006. <span class=\"_ _0\"></span>The <span class=\"_ _0\"></span>Company <span class=\"_ _2b\"></span>was incorporated on<span class=\"_ _0\"></span> 1 November <span class=\"_ _25\"></span>2017 under the <span class=\"_ _25\"></span>name Leopard Mineral Investments <span class=\"_ _25\"></span>L<span class=\"_ _0\"></span>imited as <span class=\"_ _25\"></span>a <span class=\"_ _25\"></span>priv<span class=\"_ _0\"></span>ate limited <span class=\"_ _25\"></span>co<span class=\"_ _0\"></span>mpany and subs<span class=\"_ _0\"></span>equently <span class=\"_ _2b\"></span>re<span class=\"_ _25\"></span>-r<span class=\"_ _2b\"></span>egistered as <span class=\"_ _2b\"></span>a public <span class=\"_ _2b\"></span>limited <span class=\"_ _0\"></span>company <span class=\"_ _0\"></span>on 9 <span class=\"_ _2b\"></span>January <span class=\"_ _0\"></span>2018; <span class=\"_ _2b\"></span>and changed <span class=\"_ _2b\"></span>its name <span class=\"_ _2b\"></span>to Caerus <span class=\"_ _28\"></span>Mineral <span class=\"_ _28\"></span>Resources <span class=\"_ _28\"></span>plc <span class=\"_ _28\"></span>on <span class=\"_ _29\"></span>18 <span class=\"_ _28\"></span>September <span class=\"_ _25\"></span>2018<span class=\"_ _25\"></span> <span class=\"_ _28\"></span>and <span class=\"_ _28\"></span>then <span class=\"_ _29\"></span>Critical <span class=\"_ _25\"></span>Mineral <span class=\"_ _28\"></span>Resources <span class=\"_ _28\"></span>Plc <span class=\"_ _28\"></span>on <span class=\"_ _29\"></span>17<span class=\"_ _0\"></span> August 2023. The <span class=\"_ _27\"> </span>principal <span class=\"_ _26\"> </span>activity <span class=\"_ _27\"> </span>of <span class=\"_ _27\"> </span>the <span class=\"_ _2c\"> </span>Group <span class=\"_ _26\"> </span>is <span class=\"_ _2c\"> </span>investing <span class=\"_ _26\"> </span>in <span class=\"_ _27\"> </span>mineral <span class=\"_ _27\"> </span>exploration <span class=\"_ _27\"> </span>and <span class=\"_ _27\"> </span>development <span class=\"_ _26\"> </span>projects, alongside <span class=\"_ _2a\"> </span>i<span class=\"_ _25\"></span>den<span class=\"_ _0\"></span>tifying <span class=\"_ _26\"> </span>and <span class=\"_ _26\"> </span>pursuing <span class=\"_ _26\"> </span>acquisition<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>targets <span class=\"_ _26\"> </span>and <span class=\"_ _26\"> </span>mineral <span class=\"_ _26\"> </span>trading <span class=\"_ _26\"> </span>opportunities <span class=\"_ _26\"> </span>within <span class=\"_ _2a\"> </span>the sector.  The Company\u2019s r<span class=\"_ _0\"></span>egistered off<span class=\"_ _0\"></span>ice is at Eccl<span class=\"_ _0\"></span>eston Yards, 25 Ecc<span class=\"_ _2b\"></span>l<span class=\"_ _25\"></span>eston P<span class=\"_ _2b\"></span>l<span class=\"_ _25\"></span>ac<span class=\"_ _0\"></span>e, London, SW1W<span class=\"_ _2b\"></span> 9NF. <span class=\"_ _25\"></span><span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-356": {
   "value": "plc",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "en",
    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-355": {
   "value": "England and Wales",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "en",
    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-359": {
   "value": "England and Wales",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "en",
    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-358": {
   "value": "The  principal  activity  of  the  Group  is  investing  in  mineral  exploration  and  development  projects, alongside  identifying  and  pursuing  acquisition  targets  and  mineral  trading  opportunities  within  the sector. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
    "language": "en",
    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-357": {
   "value": "Eccleston Yards, 25 Eccleston Place, London, SW1W 9NF",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "en",
    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-360": {
   "value": "London",
   "dimensions": {
    "concept": "ifrs-full:PrincipalPlaceOfBusiness",
    "language": "en",
    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-409": {
   "value": "2.  ADOPTION OF NEW AND REVISED STANDARDS (a)  New standards, amendments and interpretations adopted by the Group. There were no new or amended accounting standards that required the Group to change its accounting policies for the year ended 31 December 2025 and no new standards, amendments or interpretations were adopted by the Group. (b) New standards, amendments and interpretations not yet adopted by the Group. The standards and interpretations that are relevant to the Group, issued, but not yet effective, up to the date  of  the  Financial  Statements  are  listed  below.  The  Group  intends  to  adopt  these  standards,  if applicable, when they become effective.  However, they are not expected to have any material impact.  Standard Effective date Overview IFRS 18 Presentation and Disclosure in Financial Statements 1 January 2027  IFRS  18  (replacing  IAS  1)  introduces  new profit  or loss presentation requirements to enhance comparability. Early adoption is allowed. Amendments to IFRS 9: Financial Instruments and IFRS 7 Financial Instruments: Disclosures (and Annual Improvements to IFRS standards \u2013 Volume 11 1 January 2026 Amendments  to  IFRS  9  and  IFRS  7  clarify  the  classification  and measurement  of  financial  instruments,  including  aspects  of derecognition  and  the  assessment  of  contractual  cash  flow characteristics, while enhancing related disclosure requirements. Annual Improvements  to  IFRS  Standards  \u2013  Volume  11  introduce  minor amendments  across  various  standards  to  address  inconsistencies  and improve clarity without significantly changing existing requirements. UK Sustainability Reporting Standards 1 January 2026 (expected no earlier) The  UK  Government's  endorsement  of  ISSB\u2019s  IFRS  Sustainability Disclosure Standards is expected in early 2025, with UK Sustainability Reporting  Standards (UK SRS)  available by Q1 2025. The FCA may require UK-listed companies to apply UK SRS, while the Government will decide on broader mandatory disclosures. UK SRS will be effective no  earlier  than  1  January  2026  and  align  with  existing  TCFD-based regulations, aiming to avoid reporting duplication. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfNatureOfImpendingChangeInAccountingPolicy",
    "language": "en",
    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-413": {
   "value": "(b) New standards, amendments and interpretations not yet adopted by the Group. The standards and interpretations that are relevant to the Group, issued, but not yet effective, up to the date  of  the  Financial  Statements  are  listed  below.  The  Group  intends  to  adopt  these  standards,  if applicable, when they become effective.  However, they are not expected to have any material impact.  Standard Effective date Overview IFRS 18 Presentation and Disclosure in Financial Statements 1 January 2027  IFRS  18  (replacing  IAS  1)  introduces  new profit  or loss presentation requirements to enhance comparability. Early adoption is allowed. Amendments to IFRS 9: Financial Instruments and IFRS 7 Financial Instruments: Disclosures (and Annual Improvements to IFRS standards \u2013 Volume 11 1 January 2026 Amendments  to  IFRS  9  and  IFRS  7  clarify  the  classification  and measurement  of  financial  instruments,  including  aspects  of derecognition  and  the  assessment  of  contractual  cash  flow characteristics, while enhancing related disclosure requirements. Annual Improvements  to  IFRS  Standards  \u2013  Volume  11  introduce  minor amendments  across  various  standards  to  address  inconsistencies  and improve clarity without significantly changing existing requirements. UK Sustainability Reporting Standards 1 January 2026 (expected no earlier) The  UK  Government's  endorsement  of  ISSB\u2019s  IFRS  Sustainability Disclosure Standards is expected in early 2025, with UK Sustainability Reporting  Standards (UK SRS)  available by Q1 2025. The FCA may require UK-listed companies to apply UK SRS, while the Government will decide on broader mandatory disclosures. UK SRS will be effective no  earlier  than  1  January  2026  and  align  with  existing  TCFD-based regulations, aiming to avoid reporting duplication. ",
   "dimensions": {
    "concept": "ifrs-full:ExplanationOfNotAppliedNewStandardsOrInterpretations",
    "language": "en",
    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-385": {
   "value": "3.<span class=\"ffd\"> <span class=\"_ _4d\"> </span></span>MATER<span class=\"_ _0\"></span>IAL ACCOUN<span class=\"_ _0\"></span>TING POLICIES  Summary of mate<span class=\"_ _0\"></span>rial accounting p<span class=\"_ _0\"></span>olicies<span class=\"ff1\"> </span>The princ<span class=\"_ _0\"></span>ipal accou<span class=\"_ _0\"></span>nting p<span class=\"_ _0\"></span>olicies ap<span class=\"_ _0\"></span>plied <span class=\"_ _0\"></span>in the <span class=\"_ _2b\"></span>preparation of <span class=\"_ _0\"></span>the conso<span class=\"_ _2b\"></span>l<span class=\"_ _25\"></span>id<span class=\"_ _0\"></span>ated fi<span class=\"_ _0\"></span>nancial st<span class=\"_ _0\"></span>atements <span class=\"_ _0\"></span>are<span class=\"_ _0\"></span> set <span class=\"_ _2c\"> </span>out  b<span class=\"_ _2b\"></span>el<span class=\"_ _25\"></span>ow.<span class=\"_ _2b\"></span>  These <span class=\"_ _27\"> </span>poli<span class=\"ls1a\">ci<span class=\"_ _25\"></span></span>es <span class=\"_ _27\"> </span>have  been<span class=\"_ _2b\"></span>  consistent<span class=\"_ _0\"></span>ly <span class=\"_ _2c\"> </span>applied <span class=\"_ _2c\"> </span>to <span class=\"_ _2c\"> </span>all <span class=\"_ _2c\"> </span>the  p<span class=\"_ _0\"></span>eriods <span class=\"_ _2c\"> </span>presented, <span class=\"_ _27\"> </span>unless otherwise stated.<span class=\"_ _0\"></span> Basis of prepara<span class=\"_ _0\"></span>tion<span class=\"ff1\"> </span>The conso<span class=\"_ _2b\"></span>l<span class=\"_ _25\"></span>idate<span class=\"_ _0\"></span>d fina<span class=\"_ _0\"></span>ncial <span class=\"_ _2b\"></span>st<span class=\"_ _25\"></span>ate<span class=\"_ _0\"></span>ments have<span class=\"_ _2b\"></span> been prep<span class=\"_ _0\"></span>ared <span class=\"_ _0\"></span>in acc<span class=\"_ _0\"></span>ordance with <span class=\"_ _0\"></span>UK-adopted <span class=\"_ _2b\"></span>international accounting <span class=\"_ _2b\"></span>standards and <span class=\"_ _2b\"></span>requirements <span class=\"_ _2b\"></span>of the <span class=\"_ _2b\"></span>Companies <span class=\"_ _0\"></span>Act 200<span class=\"_ _2b\"></span>6.<span class=\"_ _25\"></span> <span class=\"_ _0\"></span>The <span class=\"_ _0\"></span>Financial <span class=\"_ _2b\"></span>Statements <span class=\"_ _0\"></span>have <span class=\"_ _2b\"></span>also been <span class=\"_ _25\"></span>prepared <span class=\"_ _25\"></span>under <span class=\"_ _25\"></span>the <span class=\"_ _25\"></span>historical <span class=\"_ _28\"></span>cost <span class=\"_ _25\"></span><span class=\"fs4\">convention, <span class=\"_ _25\"></span>except <span class=\"_ _25\"></span>for <span class=\"_ _25\"></span>the <span class=\"_ _25\"></span>embedded <span class=\"_ _25\"></span>derivati<span class=\"_ _0\"></span>ve <span class=\"_ _25\"></span>liabilities <span class=\"_ _25\"></span>arising </span>on the Group'<span class=\"_ _0\"></span>s converti<span class=\"_ _0\"></span>ble loan notes, <span class=\"_ _2b\"></span>w<span class=\"_ _25\"></span>hich ar<span class=\"_ _2b\"></span>e measured at fai<span class=\"_ _0\"></span>r value through<span class=\"_ _0\"></span> profit or l<span class=\"_ _0\"></span>oss.<span class=\"fs1\"> </span>The <span class=\"_ _2a\"> </span>functional <span class=\"_ _2a\"> </span>currency <span class=\"_ _2a\"> </span>for <span class=\"_ _2a\"> </span>each <span class=\"_ _2a\"> </span>entity <span class=\"_ _2a\"> </span>in <span class=\"_ _26\"> </span>the <span class=\"_ _2a\"> </span>Group <span class=\"_ _2a\"> </span>is <span class=\"_ _2a\"> </span>determined <span class=\"_ _2a\"> </span>as <span class=\"_ _2a\"> </span>the <span class=\"_ _26\"> </span>currency <span class=\"_ _2a\"> </span>of <span class=\"_ _2a\"> </span>the <span class=\"_ _2a\"> </span>primary economic <span class=\"_ _25\"></span>environment <span class=\"_ _25\"></span>in <span class=\"_ _28\"></span>which <span class=\"_ _25\"></span>i<span class=\"_ _25\"></span>t <span class=\"_ _25\"></span>operates. <span class=\"_ _25\"></span> <span class=\"_ _28\"></span>The <span class=\"_ _28\"></span>functiona<span class=\"_ _0\"></span>l <span class=\"_ _28\"></span>currency <span class=\"_ _25\"></span>of <span class=\"_ _25\"></span>t<span class=\"_ _25\"></span>he <span class=\"_ _25\"></span>parent <span class=\"_ _28\"></span>company <span class=\"_ _25\"></span>C<span class=\"_ _25\"></span><span class=\"ls1b\">MR</span> <span class=\"_ _25\"></span>is Pounds <span class=\"_ _2a\"> </span>Sterling <span class=\"_ _29\"></span>(\u00a3) <span class=\"_ _2a\"> </span>as <span class=\"_ _29\"> </span>t<span class=\"_ _25\"></span>his<span class=\"_ _2b\"></span> <span class=\"_ _2a\"> </span>is <span class=\"_ _2a\"> </span>the <span class=\"_ _2a\"> </span>currency <span class=\"_ _2a\"> </span>that <span class=\"_ _29\"></span>finance <span class=\"_ _2a\"> </span>is <span class=\"_ _29\"> </span>r<span class=\"_ _25\"></span>a<span class=\"_ _0\"></span>ised <span class=\"_ _2a\"> </span>in. <span class=\"_ _2a\"> </span> <span class=\"_ _29\"> </span>The <span class=\"_ _2a\"> </span>functional <span class=\"_ _29\"> </span>currency <span class=\"_ _26\"> </span>of <span class=\"_ _2a\"> </span>its Moroccan <span class=\"_ _25\"></span>subsidiaries <span class=\"_ _25\"></span>is <span class=\"_ _28\"></span>the <span class=\"_ _28\"></span>Moroccan <span class=\"_ _25\"></span>Dirham, <span class=\"_ _28\"></span>as <span class=\"_ _25\"></span>this <span class=\"_ _28\"></span>is <span class=\"_ _25\"></span>the <span class=\"_ _28\"></span>currency <span class=\"_ _25\"></span>that <span class=\"_ _28\"></span>mainly <span class=\"_ _25\"></span>influences <span class=\"_ _25\"></span>labour, material <span class=\"_ _2b\"></span>and <span class=\"_ _21\"></span>other <span class=\"_ _2b\"></span>costs <span class=\"_ _21\"></span>of <span class=\"_ _2b\"></span>providing <span class=\"_ _21\"></span>services. <span class=\"_ _2b\"></span>The <span class=\"_ _2b\"></span>Group <span class=\"_ _21\"></span>has <span class=\"_ _2b\"></span>chosen <span class=\"_ _2b\"></span>to <span class=\"_ _21\"></span>present <span class=\"_ _2b\"></span>its <span class=\"_ _2b\"></span>consolida<span class=\"_ _0\"></span>ted <span class=\"_ _2b\"></span>financia<span class=\"_ _2b\"></span>l statements <span class=\"_ _21\"></span>in <span class=\"_ _2b\"></span>Pounds <span class=\"_ _21\"></span>Sterling <span class=\"_ _2b\"></span>(\u00a3), <span class=\"_ _21\"></span>as <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>Direc<span class=\"_ _0\"></span>tors <span class=\"_ _21\"></span>believe <span class=\"_ _2b\"></span>it <span class=\"_ _2b\"></span>is <span class=\"_ _21\"></span>a <span class=\"_ _2b\"></span>more <span class=\"_ _21\"></span>convenient <span class=\"_ _21\"></span>presentational <span class=\"_ _2b\"></span>curr<span class=\"_ _0\"></span>ency for <span class=\"_ _25\"></span>users of <span class=\"_ _25\"></span>the <span class=\"_ _25\"></span>conso<span class=\"_ _2b\"></span>l<span class=\"_ _25\"></span>idat<span class=\"_ _0\"></span>ed f<span class=\"_ _25\"></span>in<span class=\"_ _0\"></span>ancial <span class=\"_ _25\"></span>s<span class=\"_ _0\"></span>tatements. <span class=\"_ _25\"></span> Foreign <span class=\"_ _25\"></span>oper<span class=\"_ _0\"></span>ations <span class=\"_ _25\"></span>are included <span class=\"_ _25\"></span>in accordance <span class=\"_ _25\"></span>w<span class=\"_ _0\"></span>ith the policies set o<span class=\"_ _0\"></span>ut below. The  preparation  of  financ<span class=\"_ _0\"></span>ial  statements  in  accordance  with  UK-adopted  Internat<span class=\"_ _0\"></span>ional  accounting standards <span class=\"_ _26\"> </span>requires <span class=\"_ _27\"> </span>the <span class=\"_ _26\"> </span>use <span class=\"_ _27\"> </span>of <span class=\"_ _27\"> </span>certain <span class=\"_ _26\"> </span>critical <span class=\"_ _27\"> </span>accounting <span class=\"_ _26\"> </span>estimates. <span class=\"_ _27\"> </span>It <span class=\"_ _26\"> </span>also <span class=\"_ _27\"> </span>requires <span class=\"_ _26\"> </span>management <span class=\"_ _26\"> </span>to exercise its <span class=\"_ _25\"></span>ju<span class=\"_ _0\"></span>dgement in <span class=\"_ _25\"></span>th<span class=\"_ _2b\"></span>e <span class=\"_ _25\"></span>process of <span class=\"_ _25\"></span>app<span class=\"_ _0\"></span>lying the Group\u2019s<span class=\"_ _25\"></span><span class=\"ff1\"> accounting <span class=\"_ _25\"></span>po<span class=\"_ _0\"></span>licies. The <span class=\"_ _25\"></span>a<span class=\"_ _0\"></span>reas involving </span>a <span class=\"_ _25\"></span>higher <span class=\"_ _25\"></span>degree <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _25\"></span>judgeme<span class=\"_ _2b\"></span>nt<span class=\"_ _25\"></span> <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>r <span class=\"_ _25\"></span>complexity, <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>r <span class=\"_ _25\"></span>areas where <span class=\"_ _25\"></span>assumptions <span class=\"_ _25\"></span>and estimates <span class=\"_ _25\"></span>are <span class=\"_ _25\"></span>significant<span class=\"_ _0\"></span> to the financial inf<span class=\"_ _0\"></span>ormation are dis<span class=\"_ _0\"></span>closed in Note 4. Going concern<span class=\"ff1\"> </span>The <span class=\"_ _2a\"> </span>financial <span class=\"_ _29\"></span>statements <span class=\"_ _2a\"> </span>have <span class=\"_ _29\"></span>been <span class=\"_ _2a\"> </span>prepared <span class=\"_ _29\"></span>under <span class=\"_ _2a\"> </span>the <span class=\"_ _29\"> </span>going <span class=\"_ _2a\"> </span>concern <span class=\"_ _29\"> </span>assumption. <span class=\"_ _2a\"> </span>Under <span class=\"_ _29\"></span>the <span class=\"_ _2a\"> </span>going<span class=\"_ _0\"></span> concern <span class=\"_ _25\"></span>assumption, <span class=\"_ _25\"></span>an <span class=\"_ _25\"></span>ent<span class=\"_ _0\"></span>ity <span class=\"_ _25\"></span>is <span class=\"_ _25\"></span>ordinarily <span class=\"_ _25\"></span>viewed <span class=\"_ _25\"></span>as <span class=\"_ _25\"></span>continu<span class=\"_ _0\"></span>ing <span class=\"_ _25\"></span>in <span class=\"_ _25\"></span>business <span class=\"_ _25\"></span>for <span class=\"_ _25\"></span>at <span class=\"_ _25\"></span>least <span class=\"_ _25\"></span>the <span class=\"_ _25\"></span>12 <span class=\"_ _25\"></span>month period <span class=\"_ _28\"></span>from <span class=\"_ _28\"></span>the <span class=\"_ _28\"></span>date <span class=\"_ _28\"></span>of <span class=\"_ _29\"></span>Board <span class=\"_ _25\"></span>approval <span class=\"_ _28\"></span>of <span class=\"_ _28\"></span>the <span class=\"_ _28\"></span>financial <span class=\"_ _28\"></span>s<span class=\"_ _25\"></span>tatements, <span class=\"_ _25\"></span>with <span class=\"_ _28\"></span>neither <span class=\"_ _28\"></span>the <span class=\"_ _29\"></span>intent<span class=\"_ _0\"></span>ion nor <span class=\"_ _28\"></span>the necessity <span class=\"_ _2c\"> </span>of <span class=\"_ _27\"> </span>liquidation, <span class=\"_ _2c\"> </span>ceasing <span class=\"_ _27\"> </span>trading <span class=\"_ _2c\"> </span>or <span class=\"_ _2c\"> </span>seeking <span class=\"_ _27\"> </span>protection <span class=\"_ _2c\"> </span>from <span class=\"_ _27\"> </span>creditors <span class=\"_ _2c\"> </span>pursuant <span class=\"_ _27\"> </span>to <span class=\"_ _2c\"> </span>laws <span class=\"_ _2c\"> </span>or regulations. <span class=\"_ _25\"></span> <span class=\"_ _25\"></span>The <span class=\"_ _25\"></span>Group <span class=\"_ _25\"></span>is <span class=\"_ _25\"></span>not <span class=\"_ _28\"></span>currently <span class=\"_ _25\"></span>generating<span class=\"_ _0\"></span> <span class=\"_ _25\"></span>revenues <span class=\"_ _25\"></span>and <span class=\"_ _25\"></span>therefore <span class=\"_ _25\"></span>an <span class=\"_ _25\"></span>operating <span class=\"_ _25\"></span>loss <span class=\"_ _28\"></span>has <span class=\"_ _25\"></span>been reported and is expe<span class=\"_ _0\"></span>cted in the 12 mo<span class=\"_ _0\"></span>nths subsequ<span class=\"_ _0\"></span>ent to the date of <span class=\"_ _0\"></span>these financ<span class=\"_ _0\"></span>ial statements.   During <span class=\"_ _28\"></span>the <span class=\"_ _28\"></span>year <span class=\"_ _28\"></span>t<span class=\"_ _25\"></span>he <span class=\"_ _25\"></span>Company <span class=\"_ _28\"></span>received <span class=\"_ _28\"></span>substantial <span class=\"_ _28\"></span>funds <span class=\"_ _28\"></span>through <span class=\"_ _28\"></span>the <span class=\"_ _28\"></span>issue <span class=\"_ _28\"></span>of<span class=\"_ _25\"></span> <span class=\"_ _25\"></span>equity <span class=\"_ _29\"></span>and <span class=\"_ _25\"></span>the <span class=\"_ _29\"></span>issue <span class=\"_ _25\"></span>of convertible <span class=\"_ _27\"> </span>l<span class=\"_ _25\"></span>oa<span class=\"_ _0\"></span>n <span class=\"_ _2c\"> </span>notes. <span class=\"_ _2c\"> </span>It <span class=\"_ _2c\"> </span>received <span class=\"_ _2c\"> </span>additional <span class=\"_ _27\"> </span>funds  in <span class=\"_ _27\"> </span>2026,  t<span class=\"_ _0\"></span>hrough <span class=\"_ _2c\"> </span>the <span class=\"_ _2c\"> </span>issue <span class=\"_ _27\"> </span>of  equ<span class=\"_ _0\"></span>ity <span class=\"_ _2c\"> </span>and <span class=\"_ _2c\"> </span>the conversion of war<span class=\"_ _0\"></span>rants.  <span class=\"fs4\"> </span>The G<span class=\"_ _0\"></span>roup is <span class=\"_ _2b\"></span>reliant on <span class=\"_ _2b\"></span>the continuation <span class=\"_ _2b\"></span>of such <span class=\"_ _2b\"></span>funding <span class=\"_ _0\"></span>and w<span class=\"_ _0\"></span>ill need <span class=\"_ _2b\"></span>to secure <span class=\"_ _0\"></span>further <span class=\"_ _2b\"></span>financing in <span class=\"_ _2b\"></span>the 12-month <span class=\"_ _28\"></span>period <span class=\"_ _28\"></span>following <span class=\"_ _28\"></span>the <span class=\"_ _28\"></span>approval <span class=\"_ _28\"></span>of <span class=\"_ _29\"></span>the <span class=\"_ _28\"></span>financial <span class=\"_ _28\"></span>statements, <span class=\"_ _28\"></span>in <span class=\"_ _28\"></span>order <span class=\"_ _28\"></span>t<span class=\"_ _25\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _28\"></span>fund <span class=\"_ _29\"></span>working <span class=\"_ _28\"></span>capital<span class=\"_ _0\"></span> requirements <span class=\"_ _21\"></span>and <span class=\"_ _2b\"></span>any <span class=\"_ _21\"></span>other <span class=\"_ _2b\"></span>project <span class=\"_ _21\"></span>investment. <span class=\"_ _2b\"></span>Therefore, <span class=\"_ _21\"></span>this <span class=\"_ _2b\"></span>indicates <span class=\"_ _21\"></span>that <span class=\"_ _2b\"></span>a <span class=\"_ _21\"></span>material <span class=\"_ _2b\"></span>uncertain<span class=\"_ _0\"></span>ty <span class=\"_ _2b\"></span>exists<span class=\"_ _0\"></span> that <span class=\"_ _29\"></span>may <span class=\"_ _28\"></span>cast <span class=\"_ _29\"></span>significant <span class=\"_ _28\"></span>doubt <span class=\"_ _29\"></span>on <span class=\"_ _29\"></span>the <span class=\"_ _29\"></span>G<span class=\"ff4\">roup\u2019s <span class=\"_ _29\"></span>and <span class=\"_ _28\"></span>parent <span class=\"_ _29\"></span></span>C<span class=\"ff4\">ompany\u2019s <span class=\"_ _28\"></span>ability <span class=\"_ _29\"></span>to <span class=\"_ _28\"></span>continue <span class=\"_ _29\"></span>as <span class=\"_ _29\"></span>a <span class=\"_ _29\"></span>going </span>concern. The <span class=\"_ _28\"></span>Group <span class=\"_ _29\"></span>and <span class=\"_ _28\"></span>Company <span class=\"_ _25\"></span>has<span class=\"_ _25\"></span> <span class=\"_ _25\"></span>i<span class=\"_ _25\"></span>nc<span class=\"_ _0\"></span>luded <span class=\"_ _28\"></span>these <span class=\"_ _28\"></span>f<span class=\"_ _25\"></span>u<span class=\"_ _0\"></span>nds <span class=\"_ _28\"></span>in <span class=\"_ _29\"></span>its <span class=\"_ _28\"></span>cash <span class=\"_ _28\"></span>flow <span class=\"_ _29\"></span>proj<span class=\"_ _0\"></span>ections <span class=\"_ _28\"></span>for <span class=\"_ _28\"></span>the <span class=\"_ _28\"></span>t<span class=\"_ _25\"></span>welv<span class=\"_ _0\"></span>e <span class=\"_ _28\"></span>month period from the <span class=\"_ _25\"></span>da<span class=\"_ _0\"></span>te of <span class=\"_ _25\"></span>this report, and based on <span class=\"_ _25\"></span>this review, and after considering reasonably possible<span class=\"_ _0\"></span> operational <span class=\"_ _2a\"> </span>downside <span class=\"_ _26\"> </span>sensitivities <span class=\"_ _2a\"> </span>and <span class=\"_ _27\"> </span>uncertainties<span class=\"_ _0\"></span>, <span class=\"_ _26\"> </span>the <span class=\"_ _26\"> </span>Board, <span class=\"_ _26\"> </span>whilst <span class=\"_ _26\"> </span>acknowledging <span class=\"_ _2a\"> </span>t<span class=\"_ _25\"></span>his <span class=\"_ _2a\"> </span>material uncertainty, <span class=\"_ _2a\"> </span>which<span class=\"_ _0\"></span> <span class=\"_ _2a\"> </span>the <span class=\"_ _2a\"> </span>auditors<span class=\"_ _0\"></span> <span class=\"_ _2a\"> </span>make <span class=\"_ _2a\"> </span>reference <span class=\"_ _29\"></span>to <span class=\"_ _2a\"> </span>in <span class=\"_ _2a\"> </span>their <span class=\"_ _2a\"> </span>audit <span class=\"_ _2a\"> </span>report, <span class=\"_ _29\"></span> <span class=\"_ _2a\"> </span>remains <span class=\"_ _2a\"> </span>confident <span class=\"_ _2a\"> </span>that <span class=\"_ _29\"></span>this subsequent <span class=\"_ _25\"></span>financing <span class=\"_ _25\"></span>will <span class=\"_ _28\"></span>be <span class=\"_ _28\"></span>received <span class=\"_ _25\"></span>and <span class=\"_ _28\"></span>therefore <span class=\"_ _25\"></span>have <span class=\"_ _28\"></span>concluded <span class=\"_ _25\"></span>there <span class=\"_ _25\"></span>is <span class=\"_ _28\"></span>a <span class=\"_ _28\"></span>reasonable <span class=\"_ _25\"></span>expectation<span class=\"_ _0\"></span> that th<span class=\"ls1a\">e </span>Group has access t<span class=\"_ _0\"></span>o adequate resources to con<span class=\"_ _0\"></span>tinue in operational exi<span class=\"_ _0\"></span>stence for the fore<span class=\"_ _0\"></span>seeable future. <span class=\"_ _28\"></span>For <span class=\"_ _28\"></span>this <span class=\"_ _28\"></span>reason, <span class=\"_ _28\"></span>the <span class=\"_ _28\"></span>Directors <span class=\"_ _28\"></span>have <span class=\"_ _28\"></span>adopted <span class=\"_ _28\"></span>the <span class=\"_ _28\"></span>going <span class=\"_ _28\"></span>concern <span class=\"_ _28\"></span>basis <span class=\"_ _28\"></span>in <span class=\"_ _28\"></span>preparing <span class=\"_ _28\"></span>the <span class=\"_ _28\"></span>financial statements. Basis of conso<span class=\"_ _0\"></span>lidation<span class=\"ff1\"> </span>The consolidated <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>statements incorpo<span class=\"_ _0\"></span>rate the financia<span class=\"_ _0\"></span>l statements o<span class=\"_ _0\"></span>f the Compan<span class=\"_ _0\"></span>y and entities controlled by the Co<span class=\"_ _2b\"></span>m<span class=\"_ _25\"></span>pany<span class=\"_ _0\"></span> (its subsidia<span class=\"_ _0\"></span>ries) made u<span class=\"_ _0\"></span>p to 31 Decemb<span class=\"_ _0\"></span>er each year. <span class=\"_ _0\"></span>Per IFRS 10, con<span class=\"_ _0\"></span>trol is achieved when th<span class=\"_ _0\"></span>e Comp<span class=\"_ _0\"></span>any: \u2022<span class=\"ff8\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">has the power ov<span class=\"_ _0\"></span>er the investee; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">is exposed, or has <span class=\"_ _0\"></span>rights, to var<span class=\"_ _0\"></span>iable returns from <span class=\"_ _0\"></span>its involve<span class=\"_ _0\"></span>ment with the <span class=\"_ _0\"></span>investee; and </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">has the ability to<span class=\"_ _0\"></span> use its power to <span class=\"_ _0\"></span>affects its retu<span class=\"_ _0\"></span>rns. </span></span>The Company <span class=\"_ _25\"></span>reassesse<span class=\"_ _0\"></span>s <span class=\"_ _25\"></span>whethe<span class=\"_ _0\"></span>r <span class=\"_ _25\"></span>or not it <span class=\"_ _25\"></span>controls an <span class=\"_ _25\"></span>investee if facts <span class=\"_ _25\"></span>and circumstances indicate t<span class=\"_ _25\"></span>h<span class=\"_ _0\"></span>at there are change<span class=\"_ _0\"></span>s to one or more of the <span class=\"_ _0\"></span>three elements <span class=\"_ _0\"></span>of control listed above.  <span class=\"_ _0\"></span>When the Comp<span class=\"_ _0\"></span>any has less <span class=\"_ _25\"></span>than <span class=\"_ _25\"></span>a m<span class=\"_ _25\"></span>a<span class=\"_ _0\"></span>jority <span class=\"_ _25\"></span>of t<span class=\"_ _25\"></span>he<span class=\"_ _0\"></span> <span class=\"_ _25\"></span>voting r<span class=\"_ _25\"></span>ig<span class=\"_ _0\"></span>hts <span class=\"_ _25\"></span>of <span class=\"_ _25\"></span>an <span class=\"_ _25\"></span>investee, <span class=\"_ _25\"></span>it <span class=\"_ _25\"></span>c<span class=\"_ _0\"></span>onsiders <span class=\"_ _25\"></span>that it <span class=\"_ _25\"></span>has <span class=\"_ _25\"></span>power <span class=\"_ _25\"></span>over <span class=\"_ _25\"></span>the investee when the voting rights are s<span class=\"_ _0\"></span>ufficient to give it the practica<span class=\"_ _0\"></span>l ability to direct the relevant act<span class=\"_ _0\"></span>ivities of the<span class=\"_ _0\"></span> investee unilate<span class=\"_ _0\"></span>rally. The Compan<span class=\"_ _0\"></span>y considers al<span class=\"_ _0\"></span>l relevant <span class=\"_ _0\"></span>facts and circum<span class=\"_ _0\"></span>stances in assessing whe<span class=\"_ _0\"></span>ther or not the Company<span class=\"_ _0\"></span>\u2019s votin<span class=\"_ _0\"></span>g rights in an inves<span class=\"_ _0\"></span>tee are sufficient<span class=\"_ _0\"></span> to give it powe<span class=\"_ _2b\"></span>r<span class=\"_ _25\"></span>, includ<span class=\"_ _0\"></span>ing:<span class=\"ff1\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _51\"> </span><span class=\"ff4\">the size of the Company\u2019<span class=\"_ _0\"></span>s holding o<span class=\"_ _0\"></span>f voting rights r<span class=\"_ _0\"></span>elative to the s<span class=\"_ _0\"></span>ize and dispersion o<span class=\"_ _0\"></span>f </span></span> <span class=\"_ _53\"> </span>hol<span class=\"_ _25\"></span>d<span class=\"_ _0\"></span>ings of the othe<span class=\"_ _0\"></span>r vote holders; \u2022<span class=\"ff8\"> <span class=\"_ _51\"> </span><span class=\"ff1\">potential voting rights <span class=\"_ _0\"></span>held by the C<span class=\"_ _0\"></span>ompany, other vo<span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>e<span class=\"_ _0\"></span> holders or other pa<span class=\"_ _0\"></span>rties; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _51\"> </span><span class=\"ff1\">rights arising from other <span class=\"_ _0\"></span>contractual <span class=\"_ _0\"></span>arrangements; <span class=\"_ _0\"></span>and </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _51\"> </span><span class=\"ff1\">any addition<span class=\"_ _0\"></span>al <span class=\"_ _2b\"></span>f<span class=\"_ _25\"></span>ac<span class=\"_ _0\"></span>ts <span class=\"_ _0\"></span>and c<span class=\"_ _2b\"></span>i<span class=\"_ _25\"></span>rcums<span class=\"_ _0\"></span>tances <span class=\"_ _2b\"></span>that ind<span class=\"_ _0\"></span>icate <span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>h<span class=\"_ _0\"></span>at <span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>he <span class=\"_ _2b\"></span>Company <span class=\"_ _0\"></span>has, <span class=\"_ _0\"></span>or <span class=\"_ _2b\"></span>does not <span class=\"_ _2b\"></span>have, th<span class=\"_ _0\"></span>e </span></span>current <span class=\"_ _26\"> </span>ability <span class=\"_ _27\"> </span>to <span class=\"_ _27\"> </span>direct <span class=\"_ _26\"> </span>the <span class=\"_ _27\"> </span>relevant <span class=\"_ _27\"> </span>activities <span class=\"_ _26\"> </span>at <span class=\"_ _27\"> </span>the <span class=\"_ _26\"> </span>time <span class=\"_ _27\"> </span>that <span class=\"_ _27\"> </span>decisions <span class=\"_ _26\"> </span>need <span class=\"_ _27\"> </span>to <span class=\"_ _27\"> </span>be <span class=\"_ _26\"> </span>made, including voting pa<span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>terns <span class=\"_ _0\"></span>at previous sha<span class=\"_ _0\"></span>reholders\u2019 me<span class=\"_ _0\"></span>etings.<span class=\"ff1\"> </span>Consolidation of a subs<span class=\"_ _0\"></span>idiary begins whe<span class=\"_ _0\"></span>n the Compa<span class=\"_ _0\"></span>ny obtains con<span class=\"_ _0\"></span>trol over the subs<span class=\"_ _0\"></span>idiary and ceases when <span class=\"_ _25\"></span>the <span class=\"_ _25\"></span>Com<span class=\"_ _0\"></span>pany <span class=\"_ _25\"></span>loses control <span class=\"_ _25\"></span>of <span class=\"_ _25\"></span>the subsidiary. <span class=\"_ _25\"></span>Speci<span class=\"_ _0\"></span>fically, <span class=\"_ _25\"></span>the results <span class=\"_ _25\"></span>of <span class=\"_ _25\"></span>subsidiaries acquired <span class=\"_ _25\"></span>or disposed of during the year <span class=\"_ _0\"></span>are included in profit or loss from the date the Compan<span class=\"_ _0\"></span>y gains control unti<span class=\"_ _0\"></span>l the <span class=\"_ _25\"></span>date <span class=\"_ _25\"></span>when <span class=\"_ _25\"></span>th<span class=\"_ _0\"></span>e <span class=\"_ _25\"></span>Company <span class=\"_ _25\"></span>ceases<span class=\"_ _0\"></span> <span class=\"_ _25\"></span>to <span class=\"_ _25\"></span>control t<span class=\"_ _25\"></span>he<span class=\"_ _0\"></span> <span class=\"_ _25\"></span>subsidiary.<span class=\"_ _0\"></span> <span class=\"_ _25\"></span> <span class=\"_ _25\"></span>Where <span class=\"_ _25\"></span>necessa<span class=\"_ _2b\"></span>r<span class=\"_ _25\"></span>y, <span class=\"_ _25\"></span>adjus<span class=\"_ _0\"></span>tments <span class=\"_ _25\"></span>are <span class=\"_ _25\"></span>m<span class=\"_ _0\"></span>ade to <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>financial <span class=\"_ _21\"></span>statements <span class=\"_ _2b\"></span>of <span class=\"_ _2b\"></span>subsidiaries <span class=\"_ _21\"></span>to <span class=\"_ _2b\"></span>bring <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>accounting <span class=\"_ _21\"></span>policies <span class=\"_ _2b\"></span>used <span class=\"_ _2b\"></span>into <span class=\"_ _2b\"></span>line <span class=\"_ _21\"></span>with <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>Gr<span class=\"_ _25\"></span><span class=\"ff4\">oup\u2019s<span class=\"_ _2b\"></span> </span>accounting policie<span class=\"_ _0\"></span>s. All <span class=\"_ _29\"></span>intragro<span class=\"_ _0\"></span>up <span class=\"_ _28\"></span>assets <span class=\"_ _29\"></span>and <span class=\"_ _28\"></span>liabilities, <span class=\"_ _28\"></span>equity, <span class=\"_ _29\"></span>income, <span class=\"_ _28\"></span>expenses <span class=\"_ _28\"></span>and <span class=\"_ _29\"></span>cash <span class=\"_ _28\"></span>flows <span class=\"_ _29\"></span>relating <span class=\"_ _28\"></span>to <span class=\"_ _29\"></span>transactio<span class=\"_ _0\"></span>ns between the mem<span class=\"_ _0\"></span>bers of the Group <span class=\"_ _0\"></span>are eliminated<span class=\"_ _0\"></span> on consolidation. The <span class=\"_ _2b\"></span>Group <span class=\"_ _2b\"></span>recognises <span class=\"_ _2b\"></span>any <span class=\"_ _2b\"></span>non-controlling <span class=\"_ _2b\"></span>interest <span class=\"_ _2b\"></span>in <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>acquired <span class=\"_ _0\"></span>entity <span class=\"_ _2b\"></span>at <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>non<span class=\"_ _25\"></span>-<span class=\"_ _2b\"></span><span class=\"ff4\">controlling <span class=\"_ _2b\"></span>i<span class=\"_ _25\"></span>n<span class=\"_ _0\"></span>terest\u2019s </span>proportionate <span class=\"_ _26\"> </span>share <span class=\"_ _26\"> </span>of <span class=\"_ _27\"> </span>the <span class=\"_ _26\"> </span>ac<span class=\"_ _25\"></span>qu<span class=\"_ _0\"></span>ired <span class=\"_ _26\"> </span>entity\u2019s <span class=\"_ _27\"> </span>net <span class=\"_ _26\"> </span>identifiable <span class=\"_ _26\"> </span>assets. <span class=\"_ _27\"> </span> <span class=\"_ _27\"> </span>Subsequen<span class=\"_ _0\"></span>t <span class=\"_ _27\"> </span>to <span class=\"_ _26\"> </span>acquisition, <span class=\"_ _26\"> </span>t<span class=\"_ _25\"></span>h<span class=\"_ _0\"></span>e carrying <span class=\"_ _25\"></span>amoun<span class=\"_ _0\"></span>t <span class=\"_ _25\"></span>of <span class=\"_ _25\"></span>non-controlling<span class=\"_ _0\"></span> <span class=\"_ _25\"></span>interests i<span class=\"_ _25\"></span>s <span class=\"_ _25\"></span>the <span class=\"_ _25\"></span>am<span class=\"_ _0\"></span>ount <span class=\"_ _25\"></span>of <span class=\"_ _25\"></span>those interests <span class=\"_ _25\"></span>at <span class=\"_ _25\"></span>initial <span class=\"_ _25\"></span>recogn<span class=\"_ _0\"></span>ition <span class=\"_ _25\"></span>plus the non-<span class=\"ff4\">controlling i<span class=\"_ _0\"></span>nterests\u2019 share<span class=\"_ _0\"></span> of subsequen<span class=\"_ _0\"></span>t changes in equ<span class=\"_ _0\"></span>ity. <span class=\"ff1\"> </span></span>Profit <span class=\"_ _25\"></span>or <span class=\"_ _28\"></span>loss <span class=\"_ _25\"></span>and <span class=\"_ _28\"></span>each <span class=\"_ _25\"></span>component <span class=\"_ _25\"></span>of <span class=\"_ _28\"></span>other <span class=\"_ _25\"></span>comprehensive <span class=\"_ _25\"></span>income <span class=\"_ _28\"></span>are <span class=\"_ _25\"></span>attributed <span class=\"_ _25\"></span>to <span class=\"_ _28\"></span>the <span class=\"_ _25\"></span>owners <span class=\"_ _28\"></span>of <span class=\"_ _25\"></span>the Company <span class=\"_ _27\"> </span>and <span class=\"_ _2c\"> </span>to <span class=\"_ _2c\"> </span>the <span class=\"_ _27\"> </span>non<span class=\"_ _25\"></span>-cont<span class=\"_ _0\"></span>rolling <span class=\"_ _27\"> </span>interests. <span class=\"_ _2c\"> </span>Total <span class=\"_ _27\"> </span>comprehensive <span class=\"_ _27\"> </span>income <span class=\"_ _2c\"> </span>of <span class=\"_ _2c\"> </span>the <span class=\"_ _2c\"> </span>subsidia<span class=\"_ _0\"></span>ries <span class=\"_ _27\"> </span>is attributed <span class=\"_ _25\"></span>to <span class=\"_ _25\"></span>the <span class=\"_ _25\"></span>owners <span class=\"_ _25\"></span>of the <span class=\"_ _28\"></span>Company and <span class=\"_ _28\"></span>to <span class=\"_ _25\"></span>the <span class=\"_ _25\"></span>non-controlling <span class=\"_ _25\"></span>interest<span class=\"_ _0\"></span>s <span class=\"_ _25\"></span>even <span class=\"_ _25\"></span>if <span class=\"_ _25\"></span>this <span class=\"_ _25\"></span>results <span class=\"_ _25\"></span>in <span class=\"_ _25\"></span>the non-controlling in<span class=\"_ _0\"></span>terests having a <span class=\"_ _0\"></span>deficit balanc<span class=\"_ _0\"></span>e. Foreign currenc<span class=\"_ _0\"></span>ies<span class=\"ff1\"> </span>In <span class=\"_ _29\"></span>preparing <span class=\"_ _29\"> </span>t<span class=\"_ _25\"></span>he <span class=\"_ _29\"></span>financial <span class=\"_ _29\"></span>statements <span class=\"_ _29\"></span>of <span class=\"_ _29\"> </span>t<span class=\"_ _25\"></span>he <span class=\"_ _29\"></span>Group <span class=\"_ _29\"></span>entities, <span class=\"_ _29\"> </span>transactions <span class=\"_ _29\"> </span>i<span class=\"_ _25\"></span>n <span class=\"_ _29\"></span>currenci<span class=\"_ _0\"></span>es <span class=\"_ _29\"> </span>other <span class=\"_ _2a\"> </span>than <span class=\"_ _29\"></span>the entity\u2019s <span class=\"_ _25\"></span>functional <span class=\"_ _25\"></span>currency <span class=\"_ _25\"></span>(foreign <span class=\"_ _25\"></span>currencies) <span class=\"_ _25\"></span>are <span class=\"_ _25\"></span>recognised <span class=\"_ _25\"></span>at <span class=\"_ _25\"></span>the <span class=\"_ _25\"></span>rates <span class=\"_ _28\"></span>of <span class=\"_ _25\"></span>exchange <span class=\"_ _25\"></span>prevailing <span class=\"_ _25\"></span>on the <span class=\"_ _0\"></span>dates <span class=\"_ _2b\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _2b\"></span>transactions. <span class=\"_ _2b\"></span>At <span class=\"_ _2b\"></span>each report<span class=\"_ _0\"></span>ing da<span class=\"_ _0\"></span>te, <span class=\"_ _2b\"></span>monetary <span class=\"_ _2b\"></span>assets and <span class=\"_ _2b\"></span>liabilities <span class=\"_ _2b\"></span>that <span class=\"_ _2b\"></span>are deno<span class=\"_ _0\"></span>minated in <span class=\"_ _25\"></span>fore<span class=\"_ _0\"></span>ign currencies are <span class=\"_ _25\"></span>retransla<span class=\"_ _0\"></span>ted at <span class=\"_ _25\"></span>the rates prevailing at <span class=\"_ _25\"></span>that date. Non<span class=\"_ _25\"></span>-monetary items carried at fair <span class=\"_ _28\"></span>value <span class=\"_ _29\"></span>that <span class=\"_ _28\"></span>are <span class=\"_ _29\"></span>denomin<span class=\"_ _0\"></span>ated <span class=\"_ _28\"></span>in <span class=\"_ _29\"></span>foreign <span class=\"_ _28\"></span>currencies <span class=\"_ _28\"></span>are <span class=\"_ _29\"></span>translated <span class=\"_ _28\"></span>at <span class=\"_ _28\"></span>the <span class=\"_ _29\"></span>rates <span class=\"_ _28\"></span>prevaili<span class=\"_ _25\"></span>ng <span class=\"_ _28\"></span>at <span class=\"_ _29\"></span>the <span class=\"_ _28\"></span>date when <span class=\"_ _25\"></span>the fair <span class=\"_ _25\"></span>value <span class=\"_ _25\"></span>was determined. <span class=\"_ _25\"></span>Non-monetary items <span class=\"_ _25\"></span>that <span class=\"_ _25\"></span>are measured <span class=\"_ _25\"></span>in <span class=\"_ _25\"></span>ter<span class=\"_ _0\"></span>ms <span class=\"_ _25\"></span>of hi<span class=\"_ _25\"></span>s<span class=\"_ _0\"></span>torical <span class=\"_ _25\"></span>cos<span class=\"_ _2b\"></span>t in a foreign curren<span class=\"_ _0\"></span>cy are not retrans<span class=\"_ _0\"></span>lated. Exchange differe<span class=\"_ _0\"></span>nces are re<span class=\"_ _0\"></span>cognised in prof<span class=\"_ _0\"></span>it or loss in the p<span class=\"_ _0\"></span>eriod in which they a<span class=\"_ _2b\"></span>rise except for: \u2022<span class=\"ff8\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">exchange <span class=\"_ _2b\"></span>differences <span class=\"_ _2b\"></span>on <span class=\"_ _2b\"></span>foreign <span class=\"_ _2b\"></span>currency <span class=\"_ _2b\"></span>borrow<span class=\"_ _0\"></span>ings <span class=\"_ _2b\"></span>relating <span class=\"_ _2b\"></span>to <span class=\"_ _2b\"></span>assets <span class=\"_ _2b\"></span>under <span class=\"_ _2b\"></span>construction <span class=\"_ _2b\"></span>for <span class=\"_ _2b\"></span>future </span></span>productive <span class=\"_ _27\"> </span>use, <span class=\"_ _2c\"> </span>which <span class=\"_ _27\"> </span>are <span class=\"_ _2c\"> </span>included <span class=\"_ _27\"> </span>in <span class=\"_ _2c\"> </span>the <span class=\"_ _2c\"> </span>cost <span class=\"_ _27\"> </span>of <span class=\"_ _2c\"> </span>those <span class=\"_ _2c\"> </span>assets <span class=\"_ _27\"> </span>when <span class=\"_ _2c\"> </span>they <span class=\"_ _27\"> </span>are <span class=\"_ _2c\"> </span>regarded <span class=\"_ _27\"> </span>as <span class=\"_ _2c\"> </span>an adjustment to in<span class=\"_ _0\"></span>terest costs <span class=\"_ _0\"></span>on those foreign <span class=\"_ _0\"></span>currency borrow<span class=\"_ _2b\"></span>i<span class=\"_ _25\"></span>ngs; \u2022<span class=\"ff8\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">exchange <span class=\"_ _2b\"></span>differences <span class=\"_ _0\"></span>on <span class=\"_ _2b\"></span>transactions <span class=\"_ _2b\"></span>entered <span class=\"_ _0\"></span>into <span class=\"_ _2b\"></span>to hedge <span class=\"_ _2b\"></span>certain <span class=\"_ _2b\"></span>foreign <span class=\"_ _2b\"></span>currency <span class=\"_ _0\"></span>risks <span class=\"_ _2b\"></span>(<span class=\"_ _25\"></span>see <span class=\"_ _2b\"></span>below<span class=\"_ _0\"></span> </span></span>under financial in<span class=\"_ _0\"></span>struments/hedg<span class=\"_ _0\"></span>e accounting)<span class=\"_ _0\"></span>; and \u2022<span class=\"ff8\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">exchange <span class=\"_ _2b\"></span>differences <span class=\"_ _2b\"></span>on <span class=\"_ _2b\"></span>monetary <span class=\"_ _2b\"></span>items <span class=\"_ _2b\"></span>receivable <span class=\"_ _2b\"></span>from <span class=\"_ _2b\"></span>or <span class=\"_ _2b\"></span>payable <span class=\"_ _2b\"></span>to <span class=\"_ _2b\"></span>a <span class=\"_ _0\"></span>foreign <span class=\"_ _2b\"></span>operation <span class=\"_ _2b\"></span>for <span class=\"_ _2b\"></span>which </span></span>settlement is neither p<span class=\"_ _0\"></span>lanned nor like<span class=\"_ _0\"></span>ly to occur in the foresee<span class=\"_ _0\"></span>able future (the<span class=\"_ _0\"></span>refore forming pa<span class=\"_ _0\"></span>rt of the <span class=\"_ _25\"></span>n<span class=\"_ _0\"></span>et investment in <span class=\"_ _25\"></span>the foreign operation), which ar<span class=\"_ _25\"></span>e recognised initially <span class=\"_ _25\"></span>in other comprehensive income <span class=\"_ _2a\"> </span>and <span class=\"_ _26\"> </span>reclassified <span class=\"_ _26\"> </span>from <span class=\"_ _2a\"> </span>equity <span class=\"_ _26\"> </span>to <span class=\"_ _26\"> </span>profit <span class=\"_ _26\"> </span>or <span class=\"_ _2a\"> </span>loss <span class=\"_ _26\"> </span>on <span class=\"_ _26\"> </span>disposal <span class=\"_ _2a\"> </span>or <span class=\"_ _26\"> </span>partial <span class=\"_ _26\"> </span>disposal <span class=\"_ _2a\"> </span>of <span class=\"_ _26\"> </span>the <span class=\"_ _26\"> </span>net investment. For the p<span class=\"_ _0\"></span>urpose o<span class=\"_ _0\"></span>f presen<span class=\"_ _0\"></span>ting consolidat<span class=\"_ _0\"></span>ed finan<span class=\"_ _0\"></span>cial st<span class=\"_ _0\"></span>atements, <span class=\"_ _0\"></span>the assets an<span class=\"_ _2b\"></span>d liabilities of <span class=\"_ _0\"></span>the G<span class=\"_ _0\"></span>roup\u2019s foreign <span class=\"_ _2b\"></span>operations a<span class=\"_ _0\"></span>re <span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>rans<span class=\"_ _0\"></span>lated <span class=\"_ _0\"></span>at <span class=\"_ _0\"></span>exchange <span class=\"_ _2b\"></span>rates <span class=\"_ _2b\"></span>pr<span class=\"_ _25\"></span>e<span class=\"_ _0\"></span>vailing <span class=\"_ _2b\"></span>on the <span class=\"_ _2b\"></span>reporting <span class=\"_ _2b\"></span>date. I<span class=\"_ _0\"></span>ncome <span class=\"_ _0\"></span>and <span class=\"_ _2b\"></span>expense items <span class=\"_ _27\"> </span>are <span class=\"_ _2c\"> </span>translated <span class=\"_ _27\"> </span>at <span class=\"_ _2c\"> </span>the <span class=\"_ _27\"> </span>average <span class=\"_ _27\"> </span>exchange <span class=\"_ _2c\"> </span>rates <span class=\"_ _27\"> </span>for <span class=\"_ _2c\"> </span>the <span class=\"_ _27\"> </span>period, <span class=\"_ _2c\"> </span>unless <span class=\"_ _27\"> </span>exchange <span class=\"_ _27\"> </span>rates <span class=\"_ _27\"> </span>fl<span class=\"_ _25\"></span>u<span class=\"_ _0\"></span>ctuate significantly <span class=\"_ _25\"></span>during <span class=\"_ _25\"></span>that <span class=\"_ _25\"></span>period, <span class=\"_ _28\"></span>in <span class=\"_ _25\"></span>which <span class=\"_ _28\"></span>case <span class=\"_ _25\"></span>the <span class=\"_ _28\"></span>exchange<span class=\"_ _0\"></span> <span class=\"_ _28\"></span>rates <span class=\"_ _25\"></span>at <span class=\"_ _25\"></span>t<span class=\"_ _25\"></span>he<span class=\"_ _0\"></span> <span class=\"_ _28\"></span>date <span class=\"_ _25\"></span>of <span class=\"_ _28\"></span>transactions <span class=\"_ _25\"></span>are <span class=\"_ _25\"></span>used. Exchange <span class=\"_ _2b\"></span>differences <span class=\"_ _2b\"></span>arising, i<span class=\"_ _0\"></span>f a<span class=\"_ _0\"></span>ny, <span class=\"_ _0\"></span>are <span class=\"_ _2b\"></span>recognised <span class=\"_ _2b\"></span>in other <span class=\"_ _2b\"></span>comprehensive <span class=\"_ _2b\"></span>income and<span class=\"_ _2b\"></span> accumulated <span class=\"_ _0\"></span>in a foreign exchang<span class=\"_ _0\"></span>e translation reserv<span class=\"_ _0\"></span>e (attributed <span class=\"_ _0\"></span>to non-controlling interes<span class=\"_ _0\"></span>ts as appropria<span class=\"_ _0\"></span>te). Goodwill <span class=\"_ _25\"></span>and <span class=\"_ _25\"></span>fair <span class=\"_ _25\"></span>value <span class=\"_ _25\"></span>adjustments <span class=\"_ _25\"></span>arising <span class=\"_ _25\"></span>on <span class=\"_ _25\"></span>the <span class=\"_ _25\"></span>acquisit<span class=\"_ _0\"></span>ion <span class=\"_ _25\"></span>of <span class=\"_ _25\"></span>a <span class=\"_ _25\"></span>foreign <span class=\"_ _25\"></span>entity <span class=\"_ _25\"></span>are <span class=\"_ _25\"></span>treated <span class=\"_ _25\"></span>as <span class=\"_ _25\"></span>assets and <span class=\"_ _25\"></span>liabilities <span class=\"_ _25\"></span>of <span class=\"_ _28\"></span>the <span class=\"_ _25\"></span>foreign <span class=\"_ _25\"></span>entity <span class=\"_ _28\"></span>and <span class=\"_ _25\"></span>translated <span class=\"_ _25\"></span>at <span class=\"_ _25\"></span>the <span class=\"_ _25\"></span>cl<span class=\"_ _25\"></span>osing <span class=\"_ _25\"></span>rate. <span class=\"_ _25\"></span>Exchange <span class=\"_ _25\"></span>differen<span class=\"_ _0\"></span>ces <span class=\"_ _25\"></span>arising <span class=\"_ _25\"></span>are recognised in other <span class=\"_ _0\"></span>compre<span class=\"_ _0\"></span>hensive income. Segmental repo<span class=\"_ _0\"></span>rting<span class=\"ff1\"> </span>Operating <span class=\"_ _2b\"></span>segments <span class=\"_ _2b\"></span>are <span class=\"_ _0\"></span>reported <span class=\"_ _2b\"></span>in <span class=\"_ _2b\"></span>a <span class=\"_ _2b\"></span>manner <span class=\"_ _0\"></span>consistent<span class=\"_ _0\"></span> <span class=\"_ _2b\"></span>wit<span class=\"_ _25\"></span>h <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>internal <span class=\"_ _2b\"></span>reporting <span class=\"_ _2b\"></span>provided <span class=\"_ _2b\"></span>to <span class=\"_ _0\"></span>the Chie<span class=\"_ _0\"></span>f operating <span class=\"_ _29\"></span>decision-make<span class=\"_ _0\"></span>r <span class=\"_ _29\"></span><span class=\"ff4\">(\u201cCODM\u201d)</span>. <span class=\"_ _29\"></span> <span class=\"_ _29\"> </span>The <span class=\"_ _29\"> </span><span class=\"ls1c\">CODM<span class=\"_ _25\"></span></span> <span class=\"_ _29\"></span>has <span class=\"_ _29\"></span>been <span class=\"_ _29\"></span>identif<span class=\"_ _0\"></span>ied <span class=\"_ _29\"></span>as <span class=\"_ _29\"></span>the <span class=\"_ _29\"></span>Board, <span class=\"_ _29\"></span>at <span class=\"_ _29\"></span>which <span class=\"_ _29\"></span>level strategic decis<span class=\"_ _0\"></span>ions are made. An operating segm<span class=\"_ _0\"></span>ent is a compon<span class=\"_ _0\"></span>ent of the G<span class=\"_ _0\"></span>roup: \u2022<span class=\"ff8\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">That engages in bus<span class=\"_ _0\"></span>iness activ<span class=\"_ _0\"></span>ities from which <span class=\"_ _0\"></span>it may earn reven<span class=\"_ _0\"></span>ues and earn <span class=\"_ _0\"></span>expenses, </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _5c\"> </span><span class=\"ff4\">Whose <span class=\"_ _0\"></span>operating <span class=\"_ _2b\"></span>results <span class=\"_ _2b\"></span>are regula<span class=\"_ _0\"></span>rly <span class=\"_ _0\"></span>reviewed <span class=\"_ _2b\"></span>by th<span class=\"_ _0\"></span>e e<span class=\"_ _2b\"></span>nt<span class=\"_ _25\"></span>ity\u2019<span class=\"_ _0\"></span>s ch<span class=\"_ _0\"></span>ief <span class=\"_ _0\"></span>operating <span class=\"_ _2b\"></span>decision<span class=\"ff1\">-maker to<span class=\"_ _0\"></span> </span></span></span>make decisions abou<span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span> resou<span class=\"_ _2b\"></span>r<span class=\"_ _25\"></span>ces <span class=\"_ _0\"></span>to be alloca<span class=\"_ _0\"></span>ted to the segment <span class=\"_ _0\"></span>and assess its per<span class=\"_ _0\"></span>formance, and \u2022<span class=\"ff8\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">For which discret<span class=\"_ _0\"></span>e financial in<span class=\"_ _0\"></span>formation is av<span class=\"_ _0\"></span>ailable</span></span><span class=\"ff8\"><span class=\"ff1\">. </span></span>Intangible asset<span class=\"_ _0\"></span>s <span class=\"ff5\">\u2013</span> exploration and eva<span class=\"_ _0\"></span>luation expe<span class=\"_ _0\"></span>nditure<span class=\"ff1\"> </span>Mineral <span class=\"_ _2f\"> </span>exploration <span class=\"_ _2f\"> </span>and <span class=\"_ _32\"> </span>evaluation<span class=\"_ _0\"></span> <span class=\"_ _32\"> </span>expenditu<span class=\"_ _0\"></span>re <span class=\"_ _2f\"> </span>r<span class=\"_ _25\"></span>e<span class=\"_ _0\"></span>lates <span class=\"_ _2f\"> </span>to <span class=\"_ _32\"> </span>costs <span class=\"_ _2f\"> </span>incurred <span class=\"_ _32\"> </span>in  the <span class=\"_ _32\"> </span>exploration <span class=\"_ _2f\"> </span>and evaluation <span class=\"_ _2b\"></span>of <span class=\"_ _2b\"></span>potential <span class=\"_ _2b\"></span>mineral <span class=\"_ _2b\"></span>resources <span class=\"_ _2b\"></span>and <span class=\"_ _2b\"></span>includes <span class=\"_ _0\"></span>exploration<span class=\"_ _0\"></span> <span class=\"_ _2b\"></span>and m<span class=\"_ _0\"></span>ineral <span class=\"_ _2b\"></span>licences, <span class=\"_ _2b\"></span>researching<span class=\"_ _0\"></span> <span class=\"_ _2b\"></span>and analysing <span class=\"_ _29\"> </span>historical <span class=\"_ _2a\"> </span>exploration <span class=\"_ _29\"></span>data, <span class=\"_ _2a\"> </span>exploratory <span class=\"_ _29\"></span>drill<span class=\"_ _25\"></span>ing, <span class=\"_ _29\"></span>trenching, <span class=\"_ _2a\"> </span>samp<span class=\"_ _0\"></span>ling <span class=\"_ _2a\"> </span>and <span class=\"_ _29\"></span>the <span class=\"_ _2a\"> </span>costs <span class=\"_ _2a\"> </span>of <span class=\"_ _2a\"> </span>pre-<span class=\"_ _61\"> </span>feasibility studie<span class=\"_ _0\"></span>s.  Exploration and <span class=\"_ _25\"></span>evalua<span class=\"_ _0\"></span>tion expenditure for <span class=\"_ _25\"></span>each area of <span class=\"_ _25\"></span>interes<span class=\"_ _0\"></span>t, <span class=\"_ _25\"></span>other than that <span class=\"_ _25\"></span>acquired from another entity, <span class=\"_ _25\"></span>is <span class=\"_ _28\"></span>charged <span class=\"_ _25\"></span>to <span class=\"_ _28\"></span>the <span class=\"_ _25\"></span>consolidated <span class=\"_ _25\"></span>statement <span class=\"_ _25\"></span>of <span class=\"_ _28\"></span>income <span class=\"_ _25\"></span>as <span class=\"_ _28\"></span>incurred <span class=\"_ _25\"></span>except <span class=\"_ _25\"></span>when <span class=\"_ _28\"></span>the <span class=\"_ _25\"></span>expenditure <span class=\"_ _25\"></span>is expected <span class=\"_ _29\"></span>to <span class=\"_ _2a\"> </span>be <span class=\"_ _29\"></span>recouped <span class=\"_ _29\"></span>from <span class=\"_ _2a\"> </span>futu<span class=\"_ _0\"></span>re <span class=\"_ _2a\"> </span>explo<span class=\"_ _0\"></span>itation <span class=\"_ _29\"></span>o<span class=\"_ _25\"></span>r <span class=\"_ _29\"></span>sale <span class=\"_ _29\"> </span>of <span class=\"_ _2a\"> </span>the <span class=\"_ _29\"></span>area <span class=\"_ _2a\"> </span>of <span class=\"_ _29\"></span>interest <span class=\"_ _29\"></span>and <span class=\"_ _2a\"> </span>it <span class=\"_ _29\"></span>is <span class=\"_ _2a\"> </span>planned <span class=\"_ _29\"></span>to continue with <span class=\"_ _0\"></span>active and <span class=\"_ _2b\"></span>significant opera<span class=\"_ _0\"></span>tions in <span class=\"_ _0\"></span>relation to <span class=\"_ _0\"></span>the area, <span class=\"_ _0\"></span>or at <span class=\"_ _0\"></span>the rep<span class=\"_ _0\"></span>orting period <span class=\"_ _2b\"></span>end, the activity <span class=\"_ _2b\"></span>has not <span class=\"_ _2b\"></span>reached <span class=\"_ _2b\"></span>a <span class=\"_ _0\"></span>stage <span class=\"_ _2b\"></span>which <span class=\"_ _2b\"></span>permits a <span class=\"_ _2b\"></span>reasonable <span class=\"_ _2b\"></span>assessment <span class=\"_ _2b\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _2b\"></span>existence <span class=\"_ _2b\"></span>of <span class=\"_ _0\"></span>commercially recoverable <span class=\"_ _2b\"></span>reserves, <span class=\"_ _2b\"></span>in which <span class=\"_ _2b\"></span>case <span class=\"_ _0\"></span>the <span class=\"_ _2b\"></span>expenditure <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>capitalis<span class=\"_ _0\"></span>ed.<span class=\"ff6\"> </span>Purchased<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>exploration<span class=\"_ _0\"></span> and<span class=\"_ _2b\"></span> evaluation<span class=\"_ _0\"></span> assets <span class=\"_ _29\"></span>are <span class=\"_ _29\"></span>recognised <span class=\"_ _29\"></span>at <span class=\"_ _29\"></span>their <span class=\"_ _2a\"> </span>fair <span class=\"_ _29\"></span>value <span class=\"_ _29\"></span>at <span class=\"_ _29\"></span>acquisition. <span class=\"_ _29\"></span>As <span class=\"_ _29\"></span>the <span class=\"_ _29\"> </span>capitalised <span class=\"_ _29\"></span>exploration <span class=\"_ _29\"></span>and <span class=\"_ _29\"></span>evaluation expenditure ass<span class=\"_ _0\"></span>et is not ava<span class=\"_ _0\"></span>ilable for use, i<span class=\"_ _0\"></span>t is not deprecia<span class=\"_ _0\"></span>ted.  Exploration <span class=\"_ _2b\"></span>and <span class=\"_ _2b\"></span>evalua<span class=\"_ _0\"></span>tion <span class=\"_ _2b\"></span>assets <span class=\"_ _2b\"></span>have <span class=\"_ _2b\"></span>an <span class=\"_ _2b\"></span>indefinite <span class=\"_ _2b\"></span>useful <span class=\"_ _21\"></span>life <span class=\"_ _2b\"></span>and <span class=\"_ _2b\"></span>are <span class=\"_ _2b\"></span>assessed <span class=\"_ _2b\"></span>for <span class=\"_ _2b\"></span>impairment <span class=\"_ _2b\"></span>annually<span class=\"_ _0\"></span> or <span class=\"_ _2b\"></span>when <span class=\"_ _2b\"></span>facts <span class=\"_ _2b\"></span>and <span class=\"_ _0\"></span>circumsta<span class=\"_ _0\"></span>nces <span class=\"_ _2b\"></span>suggest <span class=\"_ _2b\"></span>that <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>carrying <span class=\"_ _2b\"></span>amount <span class=\"_ _2b\"></span>of <span class=\"_ _0\"></span>an <span class=\"_ _2b\"></span>asset <span class=\"_ _2b\"></span>may <span class=\"_ _2b\"></span>exceed <span class=\"_ _2b\"></span>its <span class=\"_ _2b\"></span>recoverable amount. <span class=\"_ _2b\"></span>The <span class=\"_ _0\"></span>assessment <span class=\"_ _2b\"></span>is <span class=\"_ _2b\"></span>carried <span class=\"_ _2b\"></span>out<span class=\"_ _25\"></span> <span class=\"_ _2b\"></span>by <span class=\"_ _2b\"></span>allocating <span class=\"_ _2b\"></span>exploration <span class=\"_ _0\"></span>and <span class=\"_ _2b\"></span>evaluation <span class=\"_ _2b\"></span>assets <span class=\"_ _2b\"></span>to ca<span class=\"_ _0\"></span>sh <span class=\"_ _0\"></span>generat<span class=\"_ _0\"></span>ing units, <span class=\"_ _27\"> </span>which <span class=\"_ _26\"> </span>are <span class=\"_ _26\"> </span>based <span class=\"_ _27\"> </span>on <span class=\"_ _27\"> </span>specific <span class=\"_ _27\"> </span>projects <span class=\"_ _26\"> </span>or <span class=\"_ _27\"> </span>geographical<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>areas. <span class=\"_ _27\"> </span>IFRS <span class=\"_ _26\"> </span>6 <span class=\"_ _26\"> </span>permits <span class=\"_ _27\"> </span>impairments <span class=\"_ _26\"> </span>of exploration <span class=\"_ _2b\"></span>and <span class=\"_ _2b\"></span>evaluation <span class=\"_ _21\"></span>expenditure <span class=\"_ _2b\"></span>to <span class=\"_ _2b\"></span>be <span class=\"_ _2b\"></span>r<span class=\"_ _25\"></span>eve<span class=\"_ _0\"></span>rsed <span class=\"_ _2b\"></span>should <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>conditions <span class=\"_ _2b\"></span>which <span class=\"_ _2b\"></span>led <span class=\"_ _2b\"></span>to <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>impairm<span class=\"_ _25\"></span>en<span class=\"_ _0\"></span>t improve. The Group c<span class=\"_ _2b\"></span>ontinually monitors the posi<span class=\"_ _0\"></span>tion of the proje<span class=\"_ _0\"></span>cts capitalis<span class=\"_ _0\"></span>ed and impaired.  Whenever <span class=\"_ _2b\"></span>the explorat<span class=\"_ _0\"></span>ion <span class=\"_ _2b\"></span>for and <span class=\"_ _2b\"></span>evaluation of<span class=\"_ _2b\"></span> mineral <span class=\"_ _2b\"></span>resources <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cash <span class=\"_ _2b\"></span>generating uni<span class=\"_ _0\"></span>ts d<span class=\"_ _0\"></span>oes n<span class=\"_ _2b\"></span>ot<span class=\"_ _25\"></span> <span class=\"_ _2b\"></span>lead to  the <span class=\"_ _2c\"> </span>discovery <span class=\"_ _2c\"> </span>of  prov<span class=\"ls1d\">en</span>  viabl<span class=\"_ _0\"></span>e  quant<span class=\"_ _0\"></span>ities  of<span class=\"_ _0\"></span>  mi<span class=\"_ _0\"></span>neral  reso<span class=\"_ _0\"></span>urces <span class=\"_ _2c\"> </span>and  the <span class=\"_ _2c\"> </span>Group  h<span class=\"_ _0\"></span>as  dec<span class=\"_ _2b\"></span>i<span class=\"_ _25\"></span>ded<span class=\"_ _0\"></span>  to discontinue <span class=\"_ _27\"> </span>such <span class=\"_ _27\"> </span>activities <span class=\"_ _27\"> </span>of <span class=\"_ _2c\"> </span>that <span class=\"_ _2c\"> </span>unit, <span class=\"_ _27\"> </span>the <span class=\"_ _27\"> </span>as<span class=\"_ _25\"></span>s<span class=\"_ _0\"></span>ociated <span class=\"_ _27\"> </span>expenditures <span class=\"_ _27\"> </span>are <span class=\"_ _2c\"> </span>written <span class=\"_ _27\"> </span>off <span class=\"_ _27\"> </span>t<span class=\"_ _25\"></span>o <span class=\"_ _26\"> </span>the <span class=\"_ _2c\"> </span>Income Statement.   Tangible fixed asse<span class=\"_ _0\"></span>ts <span class=\"ff5\">\u2013</span> Property, plan<span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span> and equ<span class=\"_ _2b\"></span>i<span class=\"_ _25\"></span>p<span class=\"_ _0\"></span>ment<span class=\"ff1\"> </span>Property, plant, <span class=\"_ _25\"></span>and <span class=\"_ _25\"></span>equ<span class=\"_ _0\"></span>ipment <span class=\"_ _25\"></span>a<span class=\"_ _0\"></span>re <span class=\"_ _25\"></span>stat<span class=\"_ _0\"></span>ed <span class=\"_ _25\"></span>at cost, <span class=\"_ _25\"></span>less accumulated <span class=\"_ _25\"></span>deprec<span class=\"_ _0\"></span>iation, and <span class=\"_ _25\"></span>any <span class=\"_ _25\"></span>p<span class=\"_ _0\"></span>rovision <span class=\"_ _25\"></span>f<span class=\"_ _0\"></span>or impairment losses<span class=\"_ _0\"></span>. Depreciation is <span class=\"_ _25\"></span>charged on <span class=\"_ _25\"></span>each <span class=\"_ _25\"></span>part of <span class=\"_ _25\"></span>an <span class=\"_ _25\"></span>item of <span class=\"_ _25\"></span>property, plant, <span class=\"_ _25\"></span>and equipment <span class=\"_ _25\"></span>to <span class=\"_ _25\"></span>wr<span class=\"_ _0\"></span>ite <span class=\"_ _25\"></span>off the <span class=\"_ _25\"></span>cost of <span class=\"_ _2c\"> </span>assets<span class=\"_ _0\"></span> <span class=\"_ _2c\"> </span>less <span class=\"_ _27\"> </span>the <span class=\"_ _27\"> </span>residual <span class=\"_ _27\"> </span>value <span class=\"_ _2c\"> </span>over <span class=\"_ _27\"> </span>their <span class=\"_ _2c\"> </span>estimate<span class=\"_ _2b\"></span>d <span class=\"_ _2c\"> </span>useful <span class=\"_ _2c\"> </span>lives, <span class=\"_ _27\"> </span>using <span class=\"_ _27\"> </span>the <span class=\"_ _27\"> </span>straight<span class=\"_ _25\"></span><span class=\"ff4\">\u2013</span>line <span class=\"_ _27\"> </span>method. Depreciation is cha<span class=\"_ _0\"></span>rged to the in<span class=\"_ _0\"></span>come state<span class=\"_ _0\"></span>ment. The estimated use<span class=\"_ _0\"></span>ful lives are as <span class=\"_ _0\"></span>follows: Vehicles <span class=\"ff4\">\u2013</span> 4 years Leases<span class=\"ff1\"> </span>Assets <span class=\"_ _2b\"></span>and <span class=\"_ _2b\"></span>liabilit<span class=\"_ _0\"></span>ies <span class=\"_ _2b\"></span>arising <span class=\"_ _21\"></span>from <span class=\"_ _2b\"></span>a <span class=\"_ _2b\"></span>lease <span class=\"_ _2b\"></span>are <span class=\"_ _2b\"></span>initially <span class=\"_ _21\"></span>measured <span class=\"_ _2b\"></span>on <span class=\"_ _2b\"></span>a <span class=\"_ _2b\"></span>present <span class=\"_ _2b\"></span>value <span class=\"_ _21\"></span>basis. <span class=\"_ _2b\"></span> <span class=\"_ _2b\"></span>Lease <span class=\"_ _2b\"></span>liabilities<span class=\"_ _0\"></span> include the net pre<span class=\"_ _0\"></span>sent value of <span class=\"_ _0\"></span>the following l<span class=\"_ _0\"></span>ease payments<span class=\"_ _0\"></span>: - <span class=\"_ _4f\"> </span><span class=\"ff1\">Fixed payments less<span class=\"_ _0\"></span> any lease ince<span class=\"_ _0\"></span>ntive receivabl<span class=\"_ _0\"></span>e. </span>- <span class=\"_ _4f\"> </span><span class=\"ff1\">Variable <span class=\"_ _25\"></span>lease <span class=\"_ _25\"></span>paym<span class=\"_ _0\"></span>ent <span class=\"_ _25\"></span>tha<span class=\"_ _0\"></span>t <span class=\"_ _25\"></span>are <span class=\"_ _25\"></span>based <span class=\"_ _25\"></span>on <span class=\"_ _25\"></span>an<span class=\"_ _0\"></span> <span class=\"_ _25\"></span>index <span class=\"_ _25\"></span>or rate, <span class=\"_ _25\"></span>initially <span class=\"_ _25\"></span>measured using <span class=\"_ _25\"></span>the <span class=\"_ _25\"></span>index <span class=\"_ _25\"></span>or </span>rate as at the co<span class=\"_ _0\"></span>mmencement da<span class=\"_ _0\"></span>te, and  - <span class=\"_ _4f\"> </span><span class=\"ff1\">Amounts expected <span class=\"_ _0\"></span>to be payable by t<span class=\"_ _0\"></span>he group unde<span class=\"_ _0\"></span>r residual value gua<span class=\"_ _0\"></span>rantees. </span>Lease  pay<span class=\"_ _0\"></span>ments <span class=\"_ _2c\"> </span>to  be <span class=\"_ _2c\"> </span>made  und<span class=\"_ _0\"></span>er  re<span class=\"_ _0\"></span>asonably <span class=\"_ _2c\"> </span>certain  e<span class=\"_ _0\"></span>xtension  o<span class=\"_ _2b\"></span>ptions  are <span class=\"_ _2c\"> </span>also  inc<span class=\"_ _0\"></span>luded <span class=\"_ _2c\"> </span>in  the measurement of <span class=\"_ _0\"></span>the liabilit<span class=\"_ _0\"></span>y. Lease payments are allocated between principal<span class=\"_ _0\"></span> and finance cost.  <span class=\"_ _25\"></span>The<span class=\"_ _0\"></span> finance cost is <span class=\"_ _25\"></span>ch<span class=\"_ _0\"></span>arged to profit or <span class=\"_ _2b\"></span>loss <span class=\"_ _2b\"></span>over <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>lease <span class=\"_ _2b\"></span>period <span class=\"_ _2b\"></span>so <span class=\"_ _2b\"></span>as <span class=\"_ _2b\"></span>to <span class=\"_ _0\"></span>produce <span class=\"_ _2b\"></span>a <span class=\"_ _2b\"></span>constant <span class=\"_ _21\"></span>periodic <span class=\"_ _2b\"></span>rate <span class=\"_ _2b\"></span>of <span class=\"_ _2b\"></span>interest <span class=\"_ _2b\"></span>on <span class=\"_ _0\"></span>the <span class=\"_ _2b\"></span>remaining <span class=\"_ _2b\"></span>balanc<span class=\"_ _0\"></span>e of the liability fo<span class=\"_ _0\"></span>r each peri<span class=\"_ _0\"></span>od. Right-of -use asse<span class=\"_ _0\"></span>ts are measured a<span class=\"_ _0\"></span>t cost comprisi<span class=\"_ _0\"></span>ng the following<span class=\"_ _0\"></span>: - <span class=\"_ _4f\"> </span><span class=\"ff1\">The amounts of the in<span class=\"_ _0\"></span>itial measur<span class=\"_ _0\"></span>ement of lea<span class=\"_ _0\"></span>se liability; </span>- <span class=\"_ _4f\"> </span><span class=\"ff1\">Any lease<span class=\"_ _0\"></span> paymen<span class=\"_ _0\"></span>ts made<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>t or <span class=\"_ _0\"></span>before <span class=\"_ _2b\"></span>the commence <span class=\"_ _0\"></span>date <span class=\"_ _0\"></span>less <span class=\"_ _0\"></span>any le<span class=\"_ _0\"></span>ase in<span class=\"_ _0\"></span>centives <span class=\"_ _0\"></span>received, <span class=\"_ _2b\"></span>and <span class=\"_ _25\"></span> </span>- <span class=\"_ _4f\"> </span><span class=\"ff1\">And initial direct co<span class=\"_ _0\"></span>sts. </span>Depreciation <span class=\"_ _2b\"></span>is charged <span class=\"_ _2b\"></span>over <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>shorter <span class=\"_ _2b\"></span>of<span class=\"_ _25\"></span> <span class=\"_ _2b\"></span>the <span class=\"_ _0\"></span>lease t<span class=\"_ _0\"></span>erm <span class=\"_ _0\"></span>and <span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>he <span class=\"_ _2b\"></span>related <span class=\"_ _0\"></span>leased <span class=\"_ _2b\"></span>as<span class=\"_ _25\"></span>s<span class=\"_ _0\"></span>et as <span class=\"_ _2b\"></span>per <span class=\"_ _0\"></span>the Gro<span class=\"_ _0\"></span>up\u2019s tangible fixed ass<span class=\"_ _0\"></span>et policy. Financial instru<span class=\"_ _0\"></span>ments<span class=\"ff1\"> </span>Financial assets<span class=\"_ _0\"></span><span class=\"ff1\"> </span>Classification<span class=\"_ _0\"></span><span class=\"ff1\"> </span>The <span class=\"_ _26\"> </span>Group\u2019s <span class=\"_ _27\"> </span>financial <span class=\"_ _26\"> </span>assets <span class=\"_ _26\"> </span>consist <span class=\"_ _27\"> </span>of <span class=\"_ _26\"> </span>financial <span class=\"_ _27\"> </span>assets <span class=\"_ _26\"> </span>held <span class=\"_ _26\"> </span>at <span class=\"_ _27\"> </span>amortised <span class=\"_ _26\"> </span>cost. <span class=\"_ _27\"> </span> <span class=\"_ _27\"> </span>The <span class=\"_ _26\"> </span>classification<span class=\"_ _0\"></span> depends <span class=\"_ _2a\"> </span>on <span class=\"_ _2a\"> </span>the <span class=\"_ _2a\"> </span>purpose <span class=\"_ _29\"></span>for <span class=\"_ _2a\"> </span>which <span class=\"_ _2a\"> </span>the <span class=\"_ _2a\"> </span>financial <span class=\"_ _2a\"> </span>asset<span class=\"_ _0\"></span>s <span class=\"_ _2a\"> </span>were <span class=\"_ _2a\"> </span>acquired. <span class=\"_ _2a\"> </span> <span class=\"_ _29\"> </span>Management <span class=\"_ _2a\"> </span>determines <span class=\"_ _29\"></span>the classification of <span class=\"_ _0\"></span>its financial asset<span class=\"_ _0\"></span>s at initial recog<span class=\"_ _0\"></span>nition. Financial assets he<span class=\"_ _0\"></span>ld at amort<span class=\"_ _0\"></span>ised cost<span class=\"ff1\"> </span>Assets <span class=\"_ _28\"></span>that <span class=\"_ _28\"></span>are <span class=\"_ _28\"></span>held <span class=\"_ _29\"></span>for <span class=\"_ _25\"></span>collection <span class=\"_ _28\"></span>of <span class=\"_ _29\"></span>contrac<span class=\"_ _0\"></span>tual <span class=\"_ _28\"></span>cash <span class=\"_ _28\"></span>flows, <span class=\"_ _28\"></span>where <span class=\"_ _28\"></span>those <span class=\"_ _28\"></span>cash <span class=\"_ _28\"></span>flows <span class=\"_ _28\"></span>r<span class=\"_ _25\"></span>eprese<span class=\"_ _0\"></span>nt <span class=\"_ _28\"></span>solely payments <span class=\"_ _27\"> </span>of <span class=\"_ _2c\"> </span>principal<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>and <span class=\"_ _2c\"> </span>interest, <span class=\"_ _26\"> </span>ar<span class=\"_ _25\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>measured <span class=\"_ _2c\"> </span>at <span class=\"_ _27\"> </span>amortised <span class=\"_ _27\"> </span>cost. <span class=\"_ _27\"> </span> <span class=\"_ _2c\"> </span>Any <span class=\"_ _27\"> </span>gain <span class=\"_ _2c\"> </span>or <span class=\"_ _27\"> </span>loss <span class=\"_ _27\"> </span>arising <span class=\"_ _2c\"> </span>on derecognition <span class=\"_ _28\"></span>is <span class=\"_ _28\"></span>recognised <span class=\"_ _25\"></span>dir<span class=\"_ _25\"></span>ec<span class=\"_ _0\"></span>tly <span class=\"_ _28\"></span>in <span class=\"_ _28\"></span>t<span class=\"_ _25\"></span>h<span class=\"_ _0\"></span>e <span class=\"_ _28\"></span>profit <span class=\"_ _28\"></span>or <span class=\"_ _29\"></span>loss <span class=\"_ _28\"></span>and <span class=\"_ _29\"></span>presented <span class=\"_ _28\"></span>in <span class=\"_ _28\"></span>other <span class=\"_ _28\"></span>gain/(losses) <span class=\"_ _28\"></span>together with <span class=\"_ _25\"></span>fo<span class=\"_ _0\"></span>reign exchange <span class=\"_ _25\"></span>ga<span class=\"_ _0\"></span>ins and <span class=\"_ _25\"></span>losses.  <span class=\"_ _25\"></span>Impa<span class=\"_ _0\"></span>irment losses <span class=\"_ _25\"></span>are presented as <span class=\"_ _25\"></span>a separate <span class=\"_ _25\"></span>line item in <span class=\"_ _25\"></span>the statement of pro<span class=\"_ _0\"></span>fit or loss. They <span class=\"_ _2b\"></span>are i<span class=\"_ _0\"></span>ncluded <span class=\"_ _2b\"></span>in <span class=\"_ _0\"></span>current <span class=\"_ _2b\"></span>assets, <span class=\"_ _2b\"></span>except <span class=\"_ _2b\"></span>for <span class=\"_ _2b\"></span>m<span class=\"_ _25\"></span>a<span class=\"_ _0\"></span>turities <span class=\"_ _2b\"></span>greater <span class=\"_ _2b\"></span>than 12 <span class=\"_ _2b\"></span>months <span class=\"_ _2b\"></span>after <span class=\"_ _2b\"></span>the r<span class=\"_ _0\"></span>eporting <span class=\"_ _2b\"></span>date, which <span class=\"_ _2b\"></span>are <span class=\"_ _2b\"></span>classified <span class=\"_ _2b\"></span>as <span class=\"_ _2b\"></span>non-<span class=\"ff4\">current <span class=\"_ _2b\"></span>assets. <span class=\"_ _2b\"></span> <span class=\"_ _2b\"></span>The <span class=\"_ _2b\"></span>Group\u2019s <span class=\"_ _2b\"></span>financial <span class=\"_ _2b\"></span>assets <span class=\"_ _2b\"></span>at <span class=\"_ _2b\"></span>amortise<span class=\"_ _0\"></span>d <span class=\"_ _2b\"></span>cost <span class=\"_ _2b\"></span>comprise <span class=\"_ _2b\"></span>trade </span>and other current a<span class=\"_ _0\"></span>ssets and cash <span class=\"_ _0\"></span>and cash equivalent<span class=\"_ _0\"></span>s at the year <span class=\"_ _0\"></span>end. Recognition and m<span class=\"_ _0\"></span>easurement<span class=\"ff1\"> </span>Regular purchases and s<span class=\"_ _0\"></span>ales of financial assets are rec<span class=\"_ _0\"></span>ognised on the trade date <span class=\"ff4\">\u2013</span> the date on which the Group <span class=\"_ _25\"></span>commits t<span class=\"_ _25\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _25\"></span>purchasing or <span class=\"_ _25\"></span>selling <span class=\"_ _25\"></span>the <span class=\"_ _25\"></span>asset. <span class=\"_ _25\"></span> <span class=\"_ _25\"></span>Fin<span class=\"_ _0\"></span>ancial <span class=\"_ _25\"></span>assets <span class=\"_ _25\"></span>a<span class=\"_ _0\"></span>re <span class=\"_ _25\"></span>initially <span class=\"_ _25\"></span>measu<span class=\"_ _2b\"></span>r<span class=\"_ _25\"></span>ed at<span class=\"_ _25\"></span> fair <span class=\"_ _25\"></span>value plus <span class=\"_ _0\"></span>transaction <span class=\"_ _2b\"></span>costs. <span class=\"_ _2b\"></span> Fina<span class=\"_ _0\"></span>ncial <span class=\"_ _2b\"></span>as<span class=\"_ _25\"></span>s<span class=\"_ _0\"></span>ets <span class=\"_ _2b\"></span>are de-recognis<span class=\"_ _0\"></span>ed <span class=\"_ _2b\"></span>when the <span class=\"_ _2b\"></span>rights <span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>o <span class=\"_ _2b\"></span>receive <span class=\"_ _2b\"></span>cash <span class=\"_ _0\"></span>flows <span class=\"_ _2b\"></span>from <span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>h<span class=\"_ _0\"></span>e assets have exp<span class=\"_ _0\"></span>ired or have<span class=\"_ _0\"></span> been tran<span class=\"_ _0\"></span>sferred, and <span class=\"_ _0\"></span>the Group has<span class=\"_ _0\"></span> transferred su<span class=\"_ _0\"></span>bstantial<span class=\"_ _0\"></span>ly all of the <span class=\"_ _0\"></span>risks<span class=\"_ _0\"></span> and rewards of ow<span class=\"_ _0\"></span>nership.   Financial assets a<span class=\"_ _0\"></span>re subsequent<span class=\"_ _0\"></span>ly carried at a<span class=\"_ _0\"></span>mortised cost using t<span class=\"_ _0\"></span>he effective <span class=\"_ _0\"></span>interest method. Other <span class=\"_ _28\"></span>receivables <span class=\"_ _25\"></span>are <span class=\"_ _28\"></span>recognised <span class=\"_ _28\"></span>initially <span class=\"_ _28\"></span>at <span class=\"_ _28\"></span>the <span class=\"_ _28\"></span>amount <span class=\"_ _28\"></span>of <span class=\"_ _28\"></span>consideration <span class=\"_ _25\"></span>that <span class=\"_ _28\"></span>is <span class=\"_ _28\"></span>unconditional, <span class=\"_ _28\"></span>unless they <span class=\"_ _27\"> </span>contain <span class=\"_ _26\"> </span>significant <span class=\"_ _27\"> </span>financing <span class=\"_ _26\"> </span>components <span class=\"_ _27\"> </span>when <span class=\"_ _26\"> </span>t<span class=\"_ _25\"></span>hey <span class=\"_ _26\"> </span>are <span class=\"_ _27\"> </span>recognised <span class=\"_ _26\"> </span>at <span class=\"_ _27\"> </span>fair <span class=\"_ _27\"> </span>value. <span class=\"_ _27\"> </span> <span class=\"_ _27\"> </span>The <span class=\"_ _27\"> </span>other receivables in th<span class=\"_ _0\"></span>e accounts do not <span class=\"_ _0\"></span>contain signi<span class=\"_ _0\"></span>ficant financing compo<span class=\"_ _0\"></span>nents. Impairment of <span class=\"_ _0\"></span>financial assets<span class=\"ff1\"> </span>The Group assesses,<span class=\"_ _0\"></span> on a forward-looking basis, the expected credit losses<span class=\"_ _0\"></span> associated with its financia<span class=\"_ _0\"></span>l assets car<span class=\"_ _0\"></span>ried at <span class=\"_ _0\"></span>amortised<span class=\"_ _0\"></span> cost.<span class=\"_ _0\"></span>  <span class=\"_ _0\"></span>For trade <span class=\"_ _2b\"></span>and other r<span class=\"_ _0\"></span>eceivable <span class=\"_ _2b\"></span>due within <span class=\"_ _0\"></span>12 mon<span class=\"_ _0\"></span>ths the <span class=\"_ _0\"></span>Group <span class=\"_ _2b\"></span>applies the <span class=\"_ _0\"></span>simplified <span class=\"_ _2b\"></span>approach <span class=\"_ _2b\"></span>permitted <span class=\"_ _2b\"></span>by <span class=\"_ _0\"></span>IFRS <span class=\"_ _2b\"></span>9. Ther<span class=\"_ _0\"></span>efore, <span class=\"_ _2b\"></span>the <span class=\"_ _0\"></span>Group <span class=\"_ _2b\"></span>does <span class=\"_ _2b\"></span>not t<span class=\"_ _0\"></span>rack <span class=\"_ _2b\"></span>changes <span class=\"_ _2b\"></span>in cre<span class=\"_ _0\"></span>dit <span class=\"_ _2b\"></span>risk, but <span class=\"_ _25\"></span>rather <span class=\"_ _25\"></span>r<span class=\"_ _25\"></span>ec<span class=\"_ _0\"></span>ognises <span class=\"_ _25\"></span>a <span class=\"_ _25\"></span>loss <span class=\"_ _28\"></span>allowance <span class=\"_ _25\"></span>based <span class=\"_ _25\"></span>on <span class=\"_ _28\"></span>the <span class=\"_ _25\"></span>financial <span class=\"_ _28\"></span>asset\u2019s <span class=\"_ _25\"></span>lifetime <span class=\"_ _25\"></span>expected <span class=\"_ _25\"></span>credit <span class=\"_ _25\"></span>losses <span class=\"_ _28\"></span>at<span class=\"_ _0\"></span> each reporting d<span class=\"_ _0\"></span>ate. A <span class=\"_ _29\"></span>financial <span class=\"_ _28\"></span>asset <span class=\"_ _29\"></span>is <span class=\"_ _28\"></span>impaired <span class=\"_ _29\"></span>if <span class=\"_ _29\"></span>there <span class=\"_ _28\"></span>is <span class=\"_ _29\"></span>objective <span class=\"_ _29\"></span>evi<span class=\"_ _0\"></span>dence <span class=\"_ _29\"></span>of <span class=\"_ _28\"></span>impairment <span class=\"_ _29\"></span>as <span class=\"_ _28\"></span>a <span class=\"_ _29\"></span>result <span class=\"_ _29\"></span>of <span class=\"_ _28\"></span>one <span class=\"_ _29\"></span>or <span class=\"_ _29\"></span>more events that o<span class=\"_ _0\"></span>ccurred after <span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>h<span class=\"_ _0\"></span>e initial reco<span class=\"_ _0\"></span>gnition of <span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>he <span class=\"_ _0\"></span>asset, and t<span class=\"_ _0\"></span>hat loss even<span class=\"_ _0\"></span>t(s) had an<span class=\"_ _0\"></span> impact on <span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>he<span class=\"_ _0\"></span> estimated future <span class=\"_ _25\"></span>cash flows <span class=\"_ _25\"></span>of that <span class=\"_ _25\"></span>asse<span class=\"_ _0\"></span>t <span class=\"_ _25\"></span>that can <span class=\"_ _25\"></span>be <span class=\"_ _25\"></span>est<span class=\"_ _0\"></span>imated reliably. <span class=\"_ _25\"></span> <span class=\"_ _25\"></span>Th<span class=\"_ _2b\"></span>e <span class=\"_ _25\"></span>Group <span class=\"_ _25\"></span>as<span class=\"_ _0\"></span>sesses at <span class=\"_ _25\"></span>the <span class=\"_ _25\"></span>end<span class=\"_ _0\"></span> of <span class=\"_ _2b\"></span>each <span class=\"_ _0\"></span>reporting <span class=\"_ _2b\"></span>period <span class=\"_ _2b\"></span>whether <span class=\"_ _2b\"></span>there <span class=\"_ _2b\"></span>is obje<span class=\"_ _0\"></span>ctive <span class=\"_ _2b\"></span>evidence <span class=\"_ _2b\"></span>that a<span class=\"_ _0\"></span> <span class=\"_ _2b\"></span>financial <span class=\"_ _2b\"></span>asset, o<span class=\"_ _2b\"></span>r a <span class=\"_ _2b\"></span>group <span class=\"_ _2b\"></span>of <span class=\"_ _2b\"></span>f<span class=\"_ _25\"></span>inanc<span class=\"_ _2b\"></span>i<span class=\"_ _25\"></span>a<span class=\"_ _2b\"></span>l assets, is impaired.<span class=\"_ _0\"></span> The <span class=\"_ _29\"></span>criteria <span class=\"_ _29\"></span>that <span class=\"_ _29\"></span>the <span class=\"_ _29\"></span>Group <span class=\"_ _29\"></span>uses <span class=\"_ _29\"></span>to <span class=\"_ _29\"></span>determine <span class=\"_ _29\"></span>that <span class=\"_ _29\"></span>there <span class=\"_ _29\"></span>is <span class=\"_ _29\"></span>objective <span class=\"_ _29\"></span>evidence <span class=\"_ _29\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _29\"></span>an <span class=\"_ _29\"></span>impairment <span class=\"_ _29\"></span>loss include: \u2022<span class=\"ff8\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">Significant finan<span class=\"_ _0\"></span>cial difficu<span class=\"_ _0\"></span>lty of the issuer o<span class=\"_ _0\"></span>r obligor; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">A breach of con<span class=\"_ _0\"></span>tract, such as a d<span class=\"_ _0\"></span>efault or delinqu<span class=\"_ _0\"></span>ency in interest o<span class=\"_ _0\"></span>r principal repa<span class=\"_ _0\"></span>yments; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _5c\"> </span><span class=\"ff4\">The Group, <span class=\"_ _25\"></span>for economic <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>r <span class=\"_ _25\"></span>legal reasons relating t<span class=\"_ _25\"></span>he borrower\u2019s financial difficulty, <span class=\"_ _25\"></span>gran<span class=\"_ _0\"></span>ting </span></span>the borrower a con<span class=\"_ _0\"></span>cession that <span class=\"_ _0\"></span>the lender would no<span class=\"_ _0\"></span>t otherwise co<span class=\"_ _0\"></span>nsider; \u2022<span class=\"ff8\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">It becomes prob<span class=\"_ _0\"></span>able that th<span class=\"_ _0\"></span>e borrower will ente<span class=\"_ _0\"></span>r bankruptcy or o<span class=\"_ _0\"></span>ther financial <span class=\"_ _0\"></span>reorganisation. </span></span>The Group first as<span class=\"_ _0\"></span>sesses whether ob<span class=\"_ _0\"></span>jective evid<span class=\"_ _0\"></span>ence of impa<span class=\"_ _0\"></span>irment exists. The <span class=\"_ _2b\"></span>amount <span class=\"_ _2b\"></span>of <span class=\"_ _21\"></span>the <span class=\"_ _2b\"></span>loss <span class=\"_ _2b\"></span>is <span class=\"_ _2b\"></span>measured <span class=\"_ _21\"></span>as <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>difference <span class=\"_ _2b\"></span>between <span class=\"_ _21\"></span>the <span class=\"_ _2b\"></span>asset\u2019s <span class=\"_ _2b\"></span>carry<span class=\"_ _0\"></span>ing <span class=\"_ _2b\"></span>amount <span class=\"_ _21\"></span>and <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>present value <span class=\"_ _2c\"> </span>of <span class=\"_ _2c\"> </span>estimated <span class=\"_ _2c\"> </span>future <span class=\"_ _27\"> </span>cash  f<span class=\"_ _0\"></span>low <span class=\"_ _2c\"> </span>(excluding <span class=\"_ _27\"> </span>fut<span class=\"_ _25\"></span>u<span class=\"_ _0\"></span>re <span class=\"_ _2c\"> </span>credit <span class=\"_ _2c\"> </span>losses <span class=\"_ _2c\"> </span>that <span class=\"_ _2c\"> </span>have <span class=\"_ _27\"> </span>not<span class=\"_ _25\"></span> <span class=\"_ _27\"> </span>been  incu<span class=\"_ _2b\"></span>r<span class=\"_ _25\"></span>red)<span class=\"_ _0\"></span>, discounted <span class=\"_ _2b\"></span>at <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>financial <span class=\"_ _2b\"></span>asset\u2019s <span class=\"_ _2b\"></span>original <span class=\"_ _2b\"></span>effective <span class=\"_ _2b\"></span>interest <span class=\"_ _2b\"></span>rate. <span class=\"_ _2b\"></span> <span class=\"_ _2b\"></span>The <span class=\"_ _2b\"></span>asset\u2019s <span class=\"_ _2b\"></span>carrying <span class=\"_ _2b\"></span>amount <span class=\"_ _21\"></span>i<span class=\"_ _25\"></span>s <span class=\"_ _21\"></span>r<span class=\"_ _25\"></span>edu<span class=\"_ _0\"></span>ced and the loss is <span class=\"_ _0\"></span>recognised i<span class=\"_ _0\"></span>n profit or loss. If, in a subsequent period, the amount of the impairment loss decreases and the decrease can be related objectively t<span class=\"_ _25\"></span>o an <span class=\"_ _25\"></span>event occurring <span class=\"_ _25\"></span>after the <span class=\"_ _25\"></span>impairment<span class=\"_ _0\"></span> <span class=\"_ _25\"></span>was r<span class=\"_ _25\"></span>e<span class=\"_ _0\"></span>cognised (such <span class=\"_ _25\"></span>as <span class=\"_ _25\"></span>an improvement <span class=\"_ _25\"></span>in the debtor\u2019s credit rating), the r<span class=\"_ _0\"></span>eversal of the previo<span class=\"ff1\">usly recognised impairment loss is recognised<span class=\"_ _0\"></span> in profit </span>or loss. Financial liab<span class=\"_ _0\"></span>ilities at amortised <span class=\"_ _0\"></span>cost<span class=\"ff1\"> </span>Trade <span class=\"_ _29\"></span>payables <span class=\"_ _29\"></span>are <span class=\"_ _29\"></span>obligations <span class=\"_ _29\"></span>to <span class=\"_ _29\"></span>pay <span class=\"_ _29\"></span>for <span class=\"_ _29\"> </span>goods <span class=\"_ _29\"></span>or <span class=\"_ _2a\"> </span>services <span class=\"_ _28\"></span>that <span class=\"_ _2a\"> </span>have <span class=\"_ _29\"></span>been <span class=\"_ _29\"></span>acquired <span class=\"_ _28\"></span>i<span class=\"_ _25\"></span>n <span class=\"_ _29\"></span>the <span class=\"_ _29\"></span>ordinary<span class=\"_ _0\"></span> course <span class=\"_ _25\"></span>of <span class=\"_ _28\"></span>business <span class=\"_ _25\"></span>from <span class=\"_ _25\"></span>suppliers. <span class=\"_ _25\"></span> <span class=\"_ _25\"></span>Accounts <span class=\"_ _25\"></span>payable <span class=\"_ _25\"></span>are <span class=\"_ _28\"></span>classified <span class=\"_ _25\"></span>as <span class=\"_ _25\"></span>current <span class=\"_ _25\"></span>liabilities <span class=\"_ _25\"></span>if <span class=\"_ _28\"></span>payment <span class=\"_ _25\"></span>is due within one year<span class=\"_ _0\"></span> or less.  I<span class=\"_ _0\"></span>f not, they are presented a<span class=\"_ _2b\"></span>s non<span class=\"_ _25\"></span>-<span class=\"_ _0\"></span>current liabili<span class=\"_ _0\"></span>ties. Trade pay<span class=\"_ _0\"></span>ables <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>recognised <span class=\"_ _2b\"></span>initially at <span class=\"_ _2b\"></span>fair value, <span class=\"_ _0\"></span>and <span class=\"_ _2b\"></span>subsequently m<span class=\"_ _0\"></span>easured <span class=\"_ _0\"></span>at <span class=\"_ _0\"></span>amortised<span class=\"_ _0\"></span> cost <span class=\"_ _2b\"></span>using the effective in<span class=\"_ _0\"></span>terest metho<span class=\"_ _0\"></span>d.   Other <span class=\"_ _26\"> </span>financial <span class=\"_ _26\"> </span>liabilities <span class=\"_ _26\"> </span>are <span class=\"_ _26\"> </span>initially <span class=\"_ _26\"> </span>measured <span class=\"_ _26\"> </span>at <span class=\"_ _27\"> </span>fair <span class=\"_ _26\"> </span>value. <span class=\"_ _26\"> </span> <span class=\"_ _27\"> </span>They <span class=\"_ _26\"> </span>are <span class=\"_ _27\"> </span>subsequently <span class=\"_ _26\"> </span>measured <span class=\"_ _26\"> </span>at amortised cost us<span class=\"_ _0\"></span>ing the eff<span class=\"_ _0\"></span>ective interest me<span class=\"_ _0\"></span>thod.  Financial <span class=\"_ _2b\"></span>liabilities <span class=\"_ _2b\"></span>are <span class=\"_ _2b\"></span>de-<span class=\"ff4\">recognised <span class=\"_ _2b\"></span>when <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>Group\u2019s <span class=\"_ _2b\"></span>contractual <span class=\"_ _2b\"></span>obligations <span class=\"_ _2b\"></span>expire <span class=\"_ _2b\"></span>or <span class=\"_ _2b\"></span>are <span class=\"_ _2b\"></span>discharged </span>or cancelled. Convertible loan n<span class=\"_ _0\"></span>otes and embedd<span class=\"_ _0\"></span>ed derivative l<span class=\"_ _0\"></span>iabilities at <span class=\"_ _0\"></span>fair value throu<span class=\"_ _2b\"></span>gh profit or loss See below for com<span class=\"_ _0\"></span>bined accounting p<span class=\"_ _0\"></span>olicy<span class=\"ffa\"> </span>Cash and cash equi<span class=\"_ _0\"></span>valents<span class=\"ff1\"> </span>Cash and <span class=\"_ _25\"></span>cash equivalents comprise <span class=\"_ _25\"></span>cash on <span class=\"_ _25\"></span>hand and short<span class=\"_ _25\"></span>-term deposits with <span class=\"_ _25\"></span>an original m<span class=\"_ _25\"></span>a<span class=\"_ _0\"></span>turity of three months or l<span class=\"_ _0\"></span>ess, classified a<span class=\"_ _0\"></span>s financial asse<span class=\"_ _0\"></span>ts held at a<span class=\"_ _0\"></span>mortised cost. Investment and loan<span class=\"_ _2b\"></span>s i<span class=\"_ _25\"></span>n <span class=\"_ _0\"></span>subsidiaries<span class=\"ff1\"> </span>Investments <span class=\"_ _27\"> </span>in <span class=\"_ _27\"> </span>subsidiaries <span class=\"_ _27\"> </span>are <span class=\"_ _27\"> </span>stated <span class=\"_ _2c\"> </span>at <span class=\"_ _27\"> </span>cost <span class=\"_ _27\"> </span>less <span class=\"_ _2c\"> </span>any <span class=\"_ _27\"> </span>provision <span class=\"_ _27\"> </span>for <span class=\"_ _2c\"> </span>impairme<span class=\"_ _0\"></span>nt, <span class=\"_ _2c\"> </span>with <span class=\"_ _27\"> </span>impairment<span class=\"_ _0\"></span> assessed under IA<span class=\"_ _0\"></span>S 36 whenever ind<span class=\"_ _0\"></span>icators exis<span class=\"_ _0\"></span>t that the carry<span class=\"_ _0\"></span>ing amount may<span class=\"_ _0\"></span> not be recover<span class=\"_ _0\"></span>able. Loans <span class=\"_ _29\"></span>to <span class=\"_ _29\"> </span>subsidiaries <span class=\"_ _29\"></span>that <span class=\"_ _29\"> </span>have <span class=\"_ _2a\"> </span>been <span class=\"_ _29\"></span>capitalised, <span class=\"_ _29\"></span>or <span class=\"_ _29\"></span>are <span class=\"_ _29\"></span>otherwise <span class=\"_ _29\"></span>long<span class=\"_ _25\"></span>-ter<span class=\"_ _0\"></span>m <span class=\"_ _29\"></span>in <span class=\"_ _2a\"> </span>nature <span class=\"_ _29\"></span>with <span class=\"_ _29\"></span>no <span class=\"_ _29\"></span>fixed repayment <span class=\"_ _26\"> </span>terms <span class=\"_ _27\"> </span>and <span class=\"_ _27\"> </span>where <span class=\"_ _27\"> </span>settlement <span class=\"_ _26\"> </span>is <span class=\"_ _27\"> </span>neither <span class=\"_ _27\"> </span>planned <span class=\"_ _27\"> </span>nor <span class=\"_ _27\"> </span>likely <span class=\"_ _27\"> </span>in <span class=\"_ _26\"> </span>t<span class=\"_ _25\"></span>he <span class=\"_ _26\"> </span>foreseeable <span class=\"_ _26\"> </span>future, <span class=\"_ _26\"> </span>are considered <span class=\"_ _0\"></span>to <span class=\"_ _2b\"></span>f<span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>rm <span class=\"_ _0\"></span>part <span class=\"_ _0\"></span>of <span class=\"_ _2b\"></span>the net <span class=\"_ _2b\"></span>i<span class=\"_ _25\"></span>nv<span class=\"_ _0\"></span>estment <span class=\"_ _2b\"></span>in the <span class=\"_ _2b\"></span>subsidiary unde<span class=\"_ _0\"></span>r I<span class=\"_ _0\"></span>AS <span class=\"_ _2b\"></span>27. These <span class=\"_ _2b\"></span>balances ar<span class=\"_ _0\"></span>e ca<span class=\"_ _0\"></span>rried at cost, assessed f<span class=\"_ _0\"></span>or impair<span class=\"_ _0\"></span>ment under IAS 36, an<span class=\"_ _0\"></span>d are outs<span class=\"_ _0\"></span>ide the scope of I<span class=\"_ _0\"></span>FRS 9. Other <span class=\"_ _32\"> </span>amounts <span class=\"_ _2d\"> </span>due <span class=\"_ _32\"> </span>from <span class=\"_ _32\"> </span>subsidiaries, <span class=\"_ _32\"> </span>including <span class=\"_ _32\"> </span>short<span class=\"_ _25\"></span>-term <span class=\"_ _32\"> </span>intercompany <span class=\"_ _32\"> </span>receivables <span class=\"_ _32\"> </span>and <span class=\"_ _32\"> </span>l<span class=\"_ _25\"></span>oan<span class=\"_ _0\"></span>s repayable <span class=\"_ _2b\"></span>on <span class=\"_ _2b\"></span>demand <span class=\"_ _2b\"></span>or <span class=\"_ _2b\"></span>within <span class=\"_ _0\"></span>the <span class=\"_ _2b\"></span>normal <span class=\"_ _2b\"></span>operating <span class=\"_ _2b\"></span>cycle, <span class=\"_ _2b\"></span>are <span class=\"_ _0\"></span>within<span class=\"_ _0\"></span> <span class=\"_ _2b\"></span>the s<span class=\"_ _2b\"></span>cope o<span class=\"_ _2b\"></span>f<span class=\"_ _25\"></span> <span class=\"_ _2b\"></span>IFRS <span class=\"_ _2b\"></span>9 <span class=\"_ _2b\"></span>and <span class=\"_ _2b\"></span>measured at <span class=\"_ _27\"> </span>amortised <span class=\"_ _27\"> </span>cost <span class=\"_ _27\"> </span>less <span class=\"_ _27\"> </span>expected <span class=\"_ _27\"> </span>credit <span class=\"_ _27\"> </span>losses. <span class=\"_ _27\"> </span>The <span class=\"_ _27\"> </span>Group <span class=\"_ _27\"> </span>appli<span class=\"_ _25\"></span>es <span class=\"_ _26\"> </span>the <span class=\"_ _27\"> </span>IFRS <span class=\"_ _27\"> </span>9 <span class=\"_ _2c\"> </span>simplified <span class=\"_ _26\"> </span>approach, measuring the los<span class=\"_ _0\"></span>s allowan<span class=\"_ _0\"></span>ce at an amount <span class=\"_ _0\"></span>equal to lifetime <span class=\"_ _0\"></span>expected cred<span class=\"_ _0\"></span>it<span class=\"_ _25\"></span><span class=\"fs0\"> losse<span class=\"_ _0\"></span>s. </span>Investments in a<span class=\"_ _0\"></span>ssociates and join<span class=\"_ _0\"></span>t ventures Classification<span class=\"_ _0\"></span> The <span class=\"_ _25\"></span>Group <span class=\"_ _25\"></span>and <span class=\"_ _25\"></span>Company <span class=\"_ _25\"></span>a<span class=\"_ _0\"></span>pply <span class=\"_ _25\"></span>IFRS <span class=\"_ _25\"></span>11 <span class=\"_ _25\"></span>to <span class=\"_ _25\"></span>assess <span class=\"_ _25\"></span>whethe<span class=\"_ _0\"></span>r <span class=\"_ _25\"></span>t<span class=\"_ _25\"></span>h<span class=\"_ _0\"></span>ey <span class=\"_ _25\"></span>have <span class=\"_ _25\"></span>joint <span class=\"_ _25\"></span>control <span class=\"_ _25\"></span>of an <span class=\"_ _28\"></span>arrangemen<span class=\"_ _0\"></span>t. Joint <span class=\"_ _28\"></span>control <span class=\"_ _25\"></span>exists <span class=\"_ _28\"></span>when <span class=\"_ _28\"></span>decisions <span class=\"_ _25\"></span>about <span class=\"_ _28\"></span>the <span class=\"_ _25\"></span>relevant <span class=\"_ _25\"></span>ac<span class=\"_ _25\"></span>tivi<span class=\"_ _0\"></span>ties <span class=\"_ _28\"></span>require <span class=\"_ _25\"></span>the <span class=\"_ _28\"></span>unanimous <span class=\"_ _28\"></span>consent <span class=\"_ _25\"></span>of <span class=\"_ _28\"></span>the parties <span class=\"_ _25\"></span>shar<span class=\"_ _0\"></span>ing <span class=\"_ _25\"></span>control.<span class=\"_ _0\"></span> <span class=\"_ _25\"></span>Where the <span class=\"_ _25\"></span>arrangement is <span class=\"_ _25\"></span>structured through <span class=\"_ _25\"></span>a separate <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>ehicle and <span class=\"_ _25\"></span>the <span class=\"_ _25\"></span>parties<span class=\"_ _0\"></span> have r<span class=\"_ _0\"></span>ights <span class=\"_ _0\"></span>to the <span class=\"_ _2b\"></span>net assets <span class=\"_ _2b\"></span>of that <span class=\"_ _2b\"></span>vehicle, the <span class=\"_ _2b\"></span>arrangement <span class=\"_ _0\"></span>is clas<span class=\"_ _0\"></span>sified <span class=\"_ _0\"></span>as a <span class=\"_ _2b\"></span>joint <span class=\"_ _0\"></span>venture.<span class=\"_ _25\"></span> <span class=\"_ _2b\"></span>An associ<span class=\"_ _0\"></span>ate is an entity over whi<span class=\"_ _0\"></span>ch the Group ha<span class=\"_ _0\"></span>s significan<span class=\"_ _0\"></span>t influence but neithe<span class=\"_ _0\"></span>r control not join<span class=\"_ _0\"></span>t control. Group In the <span class=\"_ _25\"></span>consolidat<span class=\"_ _0\"></span>ed fi<span class=\"_ _25\"></span>n<span class=\"_ _0\"></span>ancial statements, investments in <span class=\"_ _25\"></span>joint ventures and as<span class=\"_ _25\"></span>so<span class=\"_ _0\"></span>ciates are <span class=\"_ _25\"></span>account<span class=\"_ _0\"></span>ed for using <span class=\"_ _25\"></span>the <span class=\"_ _25\"></span>equ<span class=\"_ _0\"></span>ity <span class=\"_ _25\"></span>method i<span class=\"_ _25\"></span>n accordance <span class=\"_ _25\"></span>with IAS <span class=\"_ _25\"></span>28. <span class=\"_ _25\"></span>The i<span class=\"_ _25\"></span>nve<span class=\"_ _0\"></span>stment <span class=\"_ _25\"></span>is <span class=\"_ _25\"></span>ini<span class=\"_ _0\"></span>tially <span class=\"_ _25\"></span>recogni<span class=\"_ _0\"></span>sed <span class=\"_ _25\"></span>at <span class=\"_ _25\"></span>cos<span class=\"_ _0\"></span>t <span class=\"_ _25\"></span>and subsequently <span class=\"_ _2b\"></span>adjusted <span class=\"_ _2b\"></span>for <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>Group\u2019s <span class=\"_ _2b\"></span>share <span class=\"_ _2b\"></span>of <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>joint <span class=\"_ _2b\"></span>venture\u2019s <span class=\"_ _2b\"></span>profit <span class=\"_ _2b\"></span>or <span class=\"_ _2b\"></span>loss <span class=\"_ _2b\"></span>and <span class=\"_ _2b\"></span>other <span class=\"_ _0\"></span>comprehen<span class=\"_ _0\"></span>sive income. The carr<span class=\"_ _0\"></span>ying amount i<span class=\"_ _0\"></span>s reduced by distribut<span class=\"_ _0\"></span>ions received. Funding <span class=\"_ _2b\"></span>provided <span class=\"_ _2b\"></span>to <span class=\"_ _0\"></span>the <span class=\"_ _2b\"></span>joint <span class=\"_ _0\"></span>venture <span class=\"_ _2b\"></span>or <span class=\"_ _0\"></span>associate <span class=\"_ _2b\"></span>through <span class=\"_ _2b\"></span>shareholder <span class=\"_ _2b\"></span>advances <span class=\"_ _2b\"></span>that, <span class=\"_ _2b\"></span>in subs<span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>ance, <span class=\"_ _2b\"></span>form part of the Group<span class=\"_ _0\"></span>\u2019s net investmen<span class=\"_ _0\"></span>t <span class=\"ff1\">are included within <span class=\"_ _0\"></span>the carrying <span class=\"_ _0\"></span>amount of <span class=\"_ _0\"></span>the investment. </span>Company In <span class=\"_ _25\"></span>the <span class=\"_ _28\"></span>Company <span class=\"_ _25\"></span>only <span class=\"_ _28\"></span>financial <span class=\"_ _25\"></span>statements, <span class=\"_ _25\"></span>investments <span class=\"_ _25\"></span>in <span class=\"_ _28\"></span>joint <span class=\"_ _28\"></span>ventures <span class=\"_ _28\"></span>and <span class=\"_ _25\"></span>associates <span class=\"_ _28\"></span>are <span class=\"_ _25\"></span>accounted<span class=\"_ _0\"></span> for in accordance wi<span class=\"_ _0\"></span>th IAS 27 at cos<span class=\"_ _0\"></span>t less any accu<span class=\"_ _0\"></span>mulated i<span class=\"_ _0\"></span>mpairment losses.   Impairment At <span class=\"_ _32\"> </span>each  reporting <span class=\"_ _32\"> </span>date <span class=\"_ _2f\"> </span>the <span class=\"_ _32\"> </span>Group <span class=\"_ _2f\"> </span>and <span class=\"_ _32\"> </span>Company <span class=\"_ _2f\"> </span>assess <span class=\"_ _32\"> </span>whether  there <span class=\"_ _32\"> </span>is <span class=\"_ _2f\"> </span>objective <span class=\"_ _32\"> </span>evidence<span class=\"_ _0\"></span> <span class=\"_ _32\"> </span>of impairment. <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Where <span class=\"_ _2b\"></span>indicators ex<span class=\"_ _0\"></span>ist, the <span class=\"_ _2b\"></span>carrying am<span class=\"_ _0\"></span>ount <span class=\"_ _0\"></span>is co<span class=\"_ _0\"></span>mpared <span class=\"_ _2b\"></span>with<span class=\"_ _25\"></span> <span class=\"_ _2b\"></span>the recovera<span class=\"_ _0\"></span>ble a<span class=\"_ _0\"></span>mount <span class=\"_ _0\"></span>(the higher <span class=\"_ _28\"></span>of <span class=\"_ _28\"></span>value <span class=\"_ _25\"></span>in <span class=\"_ _28\"></span>use <span class=\"_ _28\"></span>and <span class=\"_ _28\"></span>fair <span class=\"_ _28\"></span>value <span class=\"_ _28\"></span>less <span class=\"_ _28\"></span>costs <span class=\"_ _28\"></span>of <span class=\"_ _28\"></span>dispos<span class=\"_ _25\"></span>al) <span class=\"_ _25\"></span>and <span class=\"_ _28\"></span>any <span class=\"_ _28\"></span>imp<span class=\"ls1d\">ai<span class=\"_ _25\"></span></span>rmen<span class=\"_ _0\"></span>t <span class=\"_ _28\"></span>loss <span class=\"_ _25\"></span>i<span class=\"_ _25\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _28\"></span>recognised <span class=\"_ _28\"></span>in profit or loss.<span class=\"_ _0\"></span> Equity instrument<span class=\"_ _0\"></span>s<span class=\"ff1\"> </span>An equity <span class=\"_ _25\"></span>instr<span class=\"_ _0\"></span>ument is <span class=\"_ _25\"></span>any contract that evidences a <span class=\"_ _25\"></span>residua<span class=\"_ _0\"></span>l interest <span class=\"_ _25\"></span>in the assets of <span class=\"_ _25\"></span>a Company after deducting <span class=\"_ _28\"></span>all <span class=\"_ _29\"></span>of <span class=\"_ _28\"></span>its <span class=\"_ _28\"></span>liabilities. <span class=\"_ _28\"></span>Equity <span class=\"_ _28\"></span>i<span class=\"_ _25\"></span>n<span class=\"_ _0\"></span>struments <span class=\"_ _28\"></span>issued <span class=\"_ _28\"></span>are <span class=\"_ _29\"></span>recorded <span class=\"_ _28\"></span>at <span class=\"_ _28\"></span>the <span class=\"_ _29\"></span>proceeds <span class=\"_ _28\"></span>received <span class=\"_ _28\"></span>net <span class=\"_ _29\"></span>of<span class=\"_ _0\"></span> direct issue cost<span class=\"_ _0\"></span>s.  Share capital <span class=\"_ _0\"></span>represents the<span class=\"_ _0\"></span> amount subscri<span class=\"_ _0\"></span>bed for shar<span class=\"_ _0\"></span>es at nominal v<span class=\"_ _0\"></span>alue.  The <span class=\"_ _2b\"></span>share <span class=\"_ _0\"></span>premium <span class=\"_ _2b\"></span>account<span class=\"_ _0\"></span> <span class=\"_ _2b\"></span>r<span class=\"_ _25\"></span>ep<span class=\"_ _0\"></span>resents <span class=\"_ _2b\"></span>premiums <span class=\"_ _2b\"></span>received <span class=\"_ _2b\"></span>on <span class=\"_ _2b\"></span>the <span class=\"_ _0\"></span>initial <span class=\"_ _2b\"></span>issuing <span class=\"_ _2b\"></span>of <span class=\"_ _2b\"></span>the sh<span class=\"_ _0\"></span>are <span class=\"_ _2b\"></span>capital. <span class=\"_ _2b\"></span>Any transaction <span class=\"_ _28\"></span>costs <span class=\"_ _29\"></span>associated <span class=\"_ _29\"></span>with <span class=\"_ _29\"></span>the <span class=\"_ _29\"></span>issuing <span class=\"_ _29\"></span>of <span class=\"_ _29\"></span>share<span class=\"_ _0\"></span>s <span class=\"_ _29\"></span>are <span class=\"_ _29\"></span>deducted <span class=\"_ _29\"></span>from <span class=\"_ _29\"></span>share <span class=\"_ _28\"></span>premium, <span class=\"_ _29\"></span>net <span class=\"_ _29\"></span>of <span class=\"_ _29\"></span>any related income t<span class=\"_ _0\"></span>ax benefits.<span class=\"_ _0\"></span> Any bonus issues <span class=\"_ _0\"></span>are also deducted from s<span class=\"_ _0\"></span>hare premium.  The <span class=\"_ _29\"></span>share-based <span class=\"_ _28\"></span>payments <span class=\"_ _29\"></span>reserve <span class=\"_ _28\"></span>represents <span class=\"_ _29\"></span>equity-settled <span class=\"_ _28\"></span>shared-based <span class=\"_ _29\"></span>employee <span class=\"_ _28\"></span>remuneration <span class=\"_ _29\"></span>fo<span class=\"_ _0\"></span>r the <span class=\"_ _2b\"></span>fair <span class=\"_ _2b\"></span>value <span class=\"_ _2b\"></span>of <span class=\"_ _2b\"></span>the w<span class=\"_ _0\"></span>arrants <span class=\"_ _2b\"></span>issued. <span class=\"_ _2b\"></span> <span class=\"_ _2b\"></span>It <span class=\"_ _2b\"></span>also <span class=\"_ _2b\"></span>i<span class=\"_ _25\"></span>n<span class=\"_ _0\"></span>cludes <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>warrants <span class=\"_ _2b\"></span>issued <span class=\"_ _2b\"></span>for <span class=\"_ _2b\"></span>services <span class=\"_ _2b\"></span>rendered <span class=\"_ _2b\"></span>accounted<span class=\"_ _0\"></span> for in accordanc<span class=\"_ _0\"></span>e with IFRS 2. Retained <span class=\"_ _2f\"> </span>earnings <span class=\"_ _32\"> </span>include<span class=\"_ _2b\"></span> <span class=\"_ _32\"> </span>all <span class=\"_ _32\"> </span>current <span class=\"_ _2f\"> </span>and <span class=\"_ _32\"> </span>prior <span class=\"_ _2f\"> </span>period <span class=\"_ _32\"> </span>results<span class=\"_ _0\"></span> <span class=\"_ _32\"> </span>as <span class=\"_ _2f\"> </span>disclosed <span class=\"_ _2f\"> </span>in <span class=\"_ _32\"> </span>the <span class=\"_ _32\"> </span>Statement <span class=\"_ _2f\"> </span>of Comprehensive I<span class=\"_ _0\"></span>ncome, less div<span class=\"_ _0\"></span>idends paid to <span class=\"_ _0\"></span>the owners of the Co<span class=\"_ _0\"></span>mpany. The <span class=\"_ _29\"></span>other <span class=\"_ _29\"></span>equity <span class=\"_ _28\"></span>reserve <span class=\"_ _29\"></span>includes <span class=\"_ _28\"></span>Gifted <span class=\"_ _29\"></span>Shares <span class=\"_ _29\"></span>and <span class=\"_ _29\"></span>the <span class=\"_ _29\"></span>equity <span class=\"_ _29\"></span>compone<span class=\"_ _0\"></span>nt <span class=\"_ _29\"></span>of <span class=\"_ _29\"></span>conver<span class=\"_ _0\"></span>tible <span class=\"_ _29\"></span>loan <span class=\"_ _29\"></span>note<span class=\"_ _0\"></span>s whose <span class=\"_ _25\"></span>conversion <span class=\"_ _25\"></span>feature <span class=\"_ _25\"></span>meets <span class=\"_ _25\"></span>the <span class=\"_ _25\"></span>fixed<span class=\"_ _25\"></span>-for-f<span class=\"_ _0\"></span>ixed <span class=\"_ _25\"></span>criterion <span class=\"_ _25\"></span>in <span class=\"_ _25\"></span>IAS <span class=\"_ _25\"></span>32 <span class=\"_ _28\"></span>(CLN <span class=\"_ _25\"></span>equity <span class=\"_ _25\"></span>reserve), <span class=\"_ _25\"></span>and <span class=\"_ _25\"></span>the fair value of associated war<span class=\"_ _0\"></span>rants similarly classi<span class=\"_ _0\"></span>fied as equity (Warrant reserve); th<span class=\"_ _0\"></span>ese amounts are not su<span class=\"ls0\">bsequently <span class=\"_ _2b\"></span>remeasured <span class=\"_ _0\"></span>and <span class=\"_ _2b\"></span>are released <span class=\"_ _2b\"></span>to share <span class=\"_ _0\"></span>capital <span class=\"_ _2b\"></span>and share <span class=\"_ _2b\"></span>premium on <span class=\"_ _2b\"></span>conversion o<span class=\"_ _0\"></span>r exe<span class=\"_ _2b\"></span>r<span class=\"_ _25\"></span>c<span class=\"_ _0\"></span>ise </span>(see note 16).<span class=\"_ _0\"></span> Gifted Shares (<span class=\"_ _0\"></span>Other equity)<span class=\"ff1\"> </span>Shares <span class=\"_ _28\"></span>in <span class=\"_ _29\"></span>the <span class=\"_ _28\"></span>Company <span class=\"_ _29\"></span>that <span class=\"_ _28\"></span>are <span class=\"_ _29\"></span>gifted <span class=\"_ _28\"></span>to, <span class=\"_ _29\"></span>or <span class=\"_ _28\"></span>otherwise <span class=\"_ _28\"></span>acquired <span class=\"_ _29\"></span>by, <span class=\"_ _28\"></span>the <span class=\"_ _29\"></span>Company <span class=\"_ _28\"></span>for <span class=\"_ _29\"></span>no <span class=\"_ _28\"></span>or <span class=\"_ _29\"></span>nominal<span class=\"_ _0\"></span> consideration are presented as a deduction from equity within \"Other equity,\" at the consideration paid (if any), includin<span class=\"_ _0\"></span>g any directly at<span class=\"_ _0\"></span>tributable inc<span class=\"_ _0\"></span>remental costs. No gain or <span class=\"_ _2b\"></span>loss is recogn<span class=\"_ _0\"></span>ised <span class=\"_ _0\"></span>in profit <span class=\"_ _0\"></span>or loss on <span class=\"_ _2b\"></span>the purchase, <span class=\"_ _2b\"></span>sa<span class=\"_ _25\"></span>le, <span class=\"_ _2b\"></span>i<span class=\"_ _25\"></span>s<span class=\"_ _0\"></span>sue or <span class=\"_ _0\"></span>cancellation <span class=\"_ _2b\"></span>of<span class=\"_ _25\"></span> <span class=\"_ _0\"></span>such sha<span class=\"_ _0\"></span>res. Where <span class=\"_ _2a\"> </span>the <span class=\"_ _2a\"> </span>shares <span class=\"_ _2a\"> </span>are <span class=\"_ _2a\"> </span>subsequently <span class=\"_ _2a\"> </span>reissued, <span class=\"_ _2a\"> </span>any <span class=\"_ _2a\"> </span>consideration <span class=\"_ _2a\"> </span>received, <span class=\"_ _2a\"> </span>net <span class=\"_ _2a\"> </span>of <span class=\"_ _2a\"> </span>directly <span class=\"_ _2a\"> </span>attributab<span class=\"_ _0\"></span>le incremental <span class=\"_ _2b\"></span>transaction co<span class=\"_ _0\"></span>sts <span class=\"_ _0\"></span>and <span class=\"_ _2b\"></span>related income <span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>a<span class=\"_ _0\"></span>x ef<span class=\"_ _0\"></span>fects, i<span class=\"_ _0\"></span>s re<span class=\"_ _0\"></span>cognised <span class=\"_ _0\"></span>directly <span class=\"_ _2b\"></span>in equity <span class=\"_ _2b\"></span>attributable to the owners of t<span class=\"_ _0\"></span>he Company. Borrowings - <span class=\"ff5\">Conv<span class=\"_ _0\"></span>ertible L<span class=\"_ _0\"></span>oan Notes (\u2018CLNs<span class=\"_ _0\"></span>\u2019)<span class=\"ff2\"> </span></span>The <span class=\"_ _25\"></span>Group <span class=\"_ _25\"></span>issues <span class=\"_ _25\"></span>convertible <span class=\"_ _25\"></span>loan <span class=\"_ _25\"></span>notes <span class=\"_ _25\"></span>(\"CLNs\")<span class=\"_ _0\"></span> <span class=\"_ _25\"></span>that <span class=\"_ _25\"></span>are <span class=\"_ _28\"></span>hybrid <span class=\"_ _25\"></span>instru<span class=\"_ _0\"></span>ments <span class=\"_ _25\"></span>comprising <span class=\"_ _25\"></span>a <span class=\"_ _25\"></span>host <span class=\"_ _25\"></span>debt contract, <span class=\"_ _2b\"></span>an <span class=\"_ _2b\"></span>embe<span class=\"_ _0\"></span>dded <span class=\"_ _2b\"></span>convers<span class=\"_ _0\"></span>ion <span class=\"_ _2b\"></span>feature <span class=\"_ _2b\"></span>and, <span class=\"_ _21\"></span>in <span class=\"_ _2b\"></span>some <span class=\"_ _2b\"></span>cases, <span class=\"_ _2b\"></span>attached <span class=\"_ _21\"></span>warrants. <span class=\"_ _2b\"></span>At <span class=\"_ _2b\"></span>inception, <span class=\"_ _21\"></span>ea<span class=\"_ _25\"></span>c<span class=\"_ _0\"></span>h <span class=\"_ _2b\"></span>CLN<span class=\"_ _0\"></span> is <span class=\"_ _26\"> </span>assessed <span class=\"_ _27\"> </span>under <span class=\"_ _26\"> </span>IAS <span class=\"_ _27\"> </span>32 <span class=\"_ _26\"> </span>to <span class=\"_ _27\"> </span>determine <span class=\"_ _26\"> </span>whether <span class=\"_ _26\"> </span>the <span class=\"_ _26\"> </span>con<span class=\"_ _25\"></span>version <span class=\"_ _26\"> </span>feature <span class=\"_ _26\"> </span>meets <span class=\"_ _26\"> </span>the <span class=\"_ _26\"> </span>\"fixed<span class=\"_ _25\"></span>-fo<span class=\"_ _0\"></span>r-fixed\" criterion for c<span class=\"_ _0\"></span>lassification as equ<span class=\"_ _0\"></span>ity. The subsequen<span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span> ac<span class=\"_ _0\"></span>counting depends on <span class=\"_ _0\"></span>that assess<span class=\"_ _0\"></span>ment. Where the <span class=\"_ _25\"></span>conve<span class=\"_ _0\"></span>rsion feature meets <span class=\"_ _25\"></span>th<span class=\"_ _0\"></span>e <span class=\"_ _25\"></span>f<span class=\"_ _0\"></span>ixed<span class=\"_ _25\"></span>-<span class=\"_ _0\"></span>for-fixed criterion and the <span class=\"_ _25\"></span>equity component is material, the CLN is sp<span class=\"_ _2b\"></span>l<span class=\"_ _25\"></span>it o<span class=\"_ _0\"></span>n initial r<span class=\"_ _2b\"></span>ec<span class=\"_ _25\"></span>ogn<span class=\"_ _0\"></span>ition into <span class=\"_ _0\"></span>a liability <span class=\"_ _0\"></span>component and<span class=\"_ _2b\"></span> an equity compone<span class=\"_ _0\"></span>nt. The l<span class=\"_ _0\"></span>iability is <span class=\"_ _29\"></span>measured <span class=\"_ _29\"></span>at <span class=\"_ _29\"></span>the <span class=\"_ _29\"></span>present <span class=\"_ _28\"></span>value <span class=\"_ _29\"> </span>of <span class=\"_ _29\"> </span>contractual <span class=\"_ _2a\"> </span>cash <span class=\"_ _28\"></span>flows, <span class=\"_ _29\"> </span>discounted <span class=\"_ _29\"></span>at <span class=\"_ _29\"></span>a <span class=\"_ _29\"></span>market <span class=\"_ _28\"></span>r<span class=\"_ _25\"></span>ate <span class=\"_ _28\"></span>for <span class=\"_ _29\"></span>a <span class=\"_ _29\"></span>similar instrument without the <span class=\"_ _25\"></span>con<span class=\"_ _0\"></span>version feature <span class=\"_ _25\"></span>or any attached warrants; <span class=\"_ _25\"></span>this rate is <span class=\"_ _25\"></span>derived by reference to yields <span class=\"_ _25\"></span>on <span class=\"_ _25\"></span>co<span class=\"_ _0\"></span>mparable <span class=\"_ _25\"></span>non-<span class=\"_ _0\"></span>convertible debt<span class=\"_ _25\"></span> of <span class=\"_ _25\"></span>entities <span class=\"_ _25\"></span>with similar <span class=\"_ _25\"></span>credit <span class=\"_ _25\"></span>risk, tenor <span class=\"_ _25\"></span>and <span class=\"_ _25\"></span>senio<span class=\"_ _0\"></span>r<span class=\"_ _25\"></span>ity. The equity <span class=\"_ _2b\"></span>componen<span class=\"_ _0\"></span>t <span class=\"_ _2b\"></span>is <span class=\"_ _2b\"></span>recog<span class=\"_ _0\"></span>nised <span class=\"_ _21\"></span>as <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>residual, <span class=\"_ _21\"></span>net <span class=\"_ _2b\"></span>of <span class=\"_ _2b\"></span>allocated <span class=\"_ _21\"></span>transaction <span class=\"_ _2b\"></span>costs, <span class=\"_ _21\"></span>and <span class=\"_ _2b\"></span>is <span class=\"_ _2b\"></span>not <span class=\"_ _2b\"></span>subseque<span class=\"_ _0\"></span>ntly remeasured. <span class=\"_ _2b\"></span>The <span class=\"_ _2b\"></span>liabil<span class=\"_ _0\"></span>ity <span class=\"_ _2b\"></span>is <span class=\"_ _2b\"></span>subsequently <span class=\"_ _2b\"></span>measured<span class=\"_ _0\"></span> <span class=\"_ _2b\"></span>at <span class=\"_ _2b\"></span>amortised <span class=\"_ _2b\"></span>cost <span class=\"_ _2b\"></span>using <span class=\"_ _21\"></span>t<span class=\"_ _25\"></span>he <span class=\"_ _21\"></span>effective <span class=\"_ _2b\"></span>interest <span class=\"_ _2b\"></span>method.<span class=\"_ _2b\"></span> On conv<span class=\"_ _0\"></span>ersion, t<span class=\"_ _0\"></span>he <span class=\"_ _0\"></span>carrying <span class=\"_ _0\"></span>amount o<span class=\"_ _2b\"></span>f<span class=\"_ _25\"></span> <span class=\"_ _2b\"></span>the liability <span class=\"_ _2b\"></span>is transferred <span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>o<span class=\"_ _0\"></span> equit<span class=\"_ _0\"></span>y with<span class=\"_ _0\"></span> no <span class=\"_ _2b\"></span>gain or l<span class=\"_ _0\"></span>oss; o<span class=\"_ _0\"></span>n ear<span class=\"_ _0\"></span>ly settlement, <span class=\"_ _21\"></span>any <span class=\"_ _2b\"></span>difference <span class=\"_ _2b\"></span>between<span class=\"_ _2b\"></span> <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>carrying <span class=\"_ _2b\"></span>amoun<span class=\"_ _0\"></span>t <span class=\"_ _2b\"></span>and <span class=\"_ _21\"></span>t<span class=\"_ _25\"></span>h<span class=\"_ _0\"></span>e <span class=\"_ _2b\"></span>considerat<span class=\"_ _0\"></span>ion <span class=\"_ _2b\"></span>paid <span class=\"_ _21\"></span>is <span class=\"_ _2b\"></span>recognised <span class=\"_ _2b\"></span>in <span class=\"_ _21\"></span>profit or <span class=\"_ _2b\"></span>loss. <span class=\"_ _21\"></span>Where <span class=\"_ _2b\"></span>the <span class=\"_ _21\"></span>equity <span class=\"_ _2b\"></span>component <span class=\"_ _21\"></span>i<span class=\"_ _25\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _2b\"></span>not <span class=\"_ _21\"></span>material, <span class=\"_ _2b\"></span>the <span class=\"_ _21\"></span>CLN <span class=\"_ _2b\"></span>is <span class=\"_ _2b\"></span>account<span class=\"_ _0\"></span>ed <span class=\"_ _2b\"></span>for <span class=\"_ _2b\"></span>in <span class=\"_ _21\"></span>its <span class=\"_ _2b\"></span>entirety <span class=\"_ _21\"></span>as <span class=\"_ _2b\"></span>a <span class=\"_ _2b\"></span>financial<span class=\"_ _0\"></span> liability at amort<span class=\"_ _0\"></span>ised cost. Where <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>conversi<span class=\"_ _0\"></span>on <span class=\"_ _2b\"></span>feature <span class=\"_ _2b\"></span>does <span class=\"_ _2b\"></span>not <span class=\"_ _21\"></span>meet <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>fixed-for-fixed <span class=\"_ _2b\"></span>criterion <span class=\"_ _2b\"></span><span class=\"ff4\">\u2014<span class=\"ff1\"> <span class=\"_ _2b\"></span>for <span class=\"_ _21\"></span>example, <span class=\"_ _2b\"></span>where <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>notes<span class=\"_ _2b\"></span> </span></span>are convertible into a variable number<span class=\"_ _0\"></span> of shares, the conversion price is subject to rese<span class=\"_ _0\"></span>t or anti<span class=\"_ _25\"></span>-dilution<span class=\"_ _2b\"></span> adjustment, or <span class=\"_ _25\"></span>the notes are <span class=\"_ _25\"></span>denominated in <span class=\"_ _25\"></span>a currency ot<span class=\"_ _25\"></span>her than the <span class=\"_ _25\"></span>functiona<span class=\"_ _0\"></span>l <span class=\"_ _25\"></span>c<span class=\"_ _0\"></span>urrency of <span class=\"_ _25\"></span>the issuer \u2014<span class=\"ff1\"> <span class=\"_ _29\"> </span>i<span class=\"_ _25\"></span>t <span class=\"_ _29\"></span>is <span class=\"_ _29\"> </span>se<span class=\"_ _25\"></span>pa<span class=\"_ _0\"></span>rated <span class=\"_ _29\"></span>from <span class=\"_ _2a\"> </span>the <span class=\"_ _29\"></span>host <span class=\"_ _2a\"> </span>contract <span class=\"_ _29\"></span>and <span class=\"_ _29\"> </span>accounted <span class=\"_ _2a\"> </span>for <span class=\"_ _29\"></span>as <span class=\"_ _2a\"> </span>an <span class=\"_ _29\"></span>embedded <span class=\"_ _29\"> </span>derivative <span class=\"_ _2a\"> </span>at <span class=\"_ _29\"></span>fair <span class=\"_ _2a\"> </span>valu<span class=\"_ _0\"></span>e </span>through <span class=\"_ _0\"></span>profit <span class=\"_ _2b\"></span>or<span class=\"_ _25\"></span> <span class=\"_ _2b\"></span>loss. The <span class=\"_ _2b\"></span>embedded <span class=\"_ _0\"></span>derivative <span class=\"_ _2b\"></span>is measured <span class=\"_ _2b\"></span>at fair <span class=\"_ _2b\"></span>value on <span class=\"_ _2b\"></span>initial <span class=\"_ _0\"></span>recognition, <span class=\"_ _2b\"></span>with th<span class=\"_ _0\"></span>e residual  proc<span class=\"_ _0\"></span>eeds  (ne<span class=\"_ _0\"></span>t  of  transac<span class=\"_ _0\"></span>tion  costs<span class=\"_ _0\"></span>)  allocated  to  the <span class=\"_ _2c\"> </span>host  liability,  w<span class=\"_ _2b\"></span>hich  is  subsequently<span class=\"_ _2b\"></span> measured at <span class=\"_ _25\"></span>amor<span class=\"_ _0\"></span>tised cost <span class=\"_ _25\"></span>using the <span class=\"_ _25\"></span>effect<span class=\"_ _0\"></span>ive interest <span class=\"_ _25\"></span>method, derived on <span class=\"_ _25\"></span>the same basis <span class=\"_ _25\"></span>as described above. <span class=\"_ _27\"> </span>The <span class=\"_ _27\"> </span>embedded <span class=\"_ _27\"> </span>derivativ<span class=\"_ _0\"></span>e <span class=\"_ _27\"> </span>is <span class=\"_ _27\"> </span>remeasured <span class=\"_ _26\"> </span>t<span class=\"_ _25\"></span>o <span class=\"_ _26\"> </span>fair <span class=\"_ _27\"> </span>value <span class=\"_ _27\"> </span>at <span class=\"_ _27\"> </span>each <span class=\"_ _27\"> </span>reporting <span class=\"_ _27\"> </span>date, <span class=\"_ _27\"> </span>with <span class=\"_ _27\"> </span>changes<span class=\"_ _0\"></span> recognised <span class=\"_ _2a\"> </span>in <span class=\"_ _2a\"> </span>finance <span class=\"_ _2a\"> </span>income <span class=\"_ _2a\"> </span>or <span class=\"_ _2a\"> </span>finance <span class=\"_ _29\"> </span>costs. <span class=\"_ _2a\"> </span>Fair <span class=\"_ _2a\"> </span>value <span class=\"_ _2a\"> </span>is <span class=\"_ _2a\"> </span>determined <span class=\"_ _2a\"> </span>using <span class=\"_ _2a\"> </span>valuation <span class=\"_ _2a\"> </span>technique<span class=\"_ _0\"></span>s appropriate <span class=\"_ _21\"></span>t<span class=\"_ _25\"></span>o <span class=\"_ _21\"></span>the <span class=\"_ _2b\"></span>features <span class=\"_ _2b\"></span>of <span class=\"_ _21\"></span>the <span class=\"_ _2b\"></span>instrument, <span class=\"_ _2b\"></span>incorpor<span class=\"_ _0\"></span>ating <span class=\"_ _2b\"></span>assump<span class=\"_ _0\"></span>tions <span class=\"_ _2b\"></span>about <span class=\"_ _2b\"></span>share <span class=\"_ _21\"></span>price <span class=\"_ _2b\"></span>volatility, <span class=\"_ _2b\"></span>risk-<span class=\"_ _61\"> </span>free <span class=\"_ _25\"></span>rates, expected l<span class=\"_ _25\"></span>ife and <span class=\"_ _25\"></span>probabi<span class=\"_ _0\"></span>lity <span class=\"_ _25\"></span>of conversion. <span class=\"_ _25\"></span>On <span class=\"_ _25\"></span>convers<span class=\"_ _0\"></span>ion, t<span class=\"_ _25\"></span>he host <span class=\"_ _25\"></span>liability and <span class=\"_ _25\"></span>embedded<span class=\"_ _2b\"></span> derivative are de<span class=\"_ _0\"></span>recognised and c<span class=\"_ _0\"></span>redited to equ<span class=\"_ _0\"></span>ity, with any differ<span class=\"_ _0\"></span>ence recognised<span class=\"_ _0\"></span> in profit or loss. Warrants <span class=\"_ _21\"></span>issued <span class=\"_ _2b\"></span>as <span class=\"_ _21\"></span>part <span class=\"_ _2b\"></span>of <span class=\"_ _2b\"></span>CLN<span class=\"_ _2b\"></span>s <span class=\"_ _2b\"></span>are <span class=\"_ _2b\"></span>assessed <span class=\"_ _21\"></span>under <span class=\"_ _2b\"></span>IAS <span class=\"_ _21\"></span>32; <span class=\"_ _2b\"></span>where <span class=\"_ _21\"></span>they <span class=\"_ _2b\"></span>meet <span class=\"_ _21\"></span>the <span class=\"_ _2b\"></span>fixed-for-fixed <span class=\"_ _2b\"></span>criter<span class=\"_ _0\"></span>ion they <span class=\"_ _28\"></span>are <span class=\"_ _29\"></span>classified <span class=\"_ _28\"></span>as <span class=\"_ _28\"></span>equity <span class=\"_ _28\"></span>and, <span class=\"_ _29\"></span>if <span class=\"_ _28\"></span>issued <span class=\"_ _28\"></span>f<span class=\"_ _25\"></span>or <span class=\"_ _25\"></span>nil <span class=\"_ _29\"></span>consideration, <span class=\"_ _28\"></span>recognised <span class=\"_ _28\"></span>at <span class=\"_ _28\"></span>a <span class=\"_ _29\"></span>nil <span class=\"_ _28\"></span>carrying <span class=\"_ _29\"></span>amou<span class=\"_ _0\"></span>nt. Borrowings under CLN<span class=\"_ _0\"></span>s are classif<span class=\"_ _0\"></span>ied as current liabilities unless t<span class=\"_ _0\"></span>he Group has a<span class=\"_ _0\"></span>n unconditional righ<span class=\"_ _0\"></span>t to defer settlemen<span class=\"_ _0\"></span>t for at le<span class=\"_ _0\"></span>ast 12 months afte<span class=\"_ _0\"></span>r the reporting da<span class=\"_ _0\"></span>te. Share-based comp<span class=\"_ _0\"></span>ensation (Emp<span class=\"_ _0\"></span>loyee based bene<span class=\"_ _0\"></span>fits)<span class=\"ff1\"> </span>The Group op<span class=\"_ _0\"></span>erates an e<span class=\"_ _0\"></span>quity-settled sha<span class=\"_ _0\"></span>re-based compensa<span class=\"_ _0\"></span>tion plan, in<span class=\"_ _0\"></span> that it <span class=\"_ _0\"></span>issues s<span class=\"_ _0\"></span>hare options<span class=\"_ _0\"></span> and warrants <span class=\"_ _25\"></span>to <span class=\"_ _25\"></span>its <span class=\"_ _28\"></span>employees <span class=\"_ _25\"></span>in <span class=\"_ _25\"></span>recognition <span class=\"_ _25\"></span>of <span class=\"_ _28\"></span>their <span class=\"_ _25\"></span>services. <span class=\"_ _25\"></span> <span class=\"_ _25\"></span>The <span class=\"_ _28\"></span>fair <span class=\"_ _28\"></span>value <span class=\"_ _25\"></span>of <span class=\"_ _25\"></span>these <span class=\"_ _25\"></span>is <span class=\"_ _28\"></span>recognised <span class=\"_ _25\"></span>as <span class=\"_ _25\"></span>an employee expense <span class=\"_ _25\"></span>with a <span class=\"_ _25\"></span>correspond<span class=\"_ _0\"></span>ing <span class=\"_ _25\"></span>ch<span class=\"_ _0\"></span>arge to<span class=\"_ _25\"></span> the <span class=\"_ _25\"></span>share-based payment <span class=\"_ _25\"></span>rese<span class=\"_ _0\"></span>rve.  <span class=\"_ _25\"></span>The t<span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>tal <span class=\"_ _25\"></span>amou<span class=\"_ _0\"></span>nt to be expensed is d<span class=\"_ _0\"></span>etermine<span class=\"_ _0\"></span>d by reference to th<span class=\"_ _0\"></span>e fair value o<span class=\"_ _0\"></span>f the options o<span class=\"_ _0\"></span>r warrants gran<span class=\"_ _0\"></span>ted: - <span class=\"_ _4b\"> </span><span class=\"ff4\">Including any <span class=\"_ _0\"></span>market perf<span class=\"_ _0\"></span>ormance cond<span class=\"_ _2b\"></span>i<span class=\"_ _25\"></span>tion <span class=\"_ _0\"></span>(such as the en<span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>ity\u2019<span class=\"_ _0\"></span>s share price).<span class=\"ff1\"> </span></span>- <span class=\"_ _4b\"> </span><span class=\"ff1\">Excluding <span class=\"_ _0\"></span>the impact o<span class=\"_ _0\"></span>f any service and non-marke<span class=\"_ _0\"></span>t performanc<span class=\"_ _0\"></span>e vesting conditi<span class=\"_ _0\"></span>ons. </span>- <span class=\"_ _4b\"> </span><span class=\"ff1\">Including the impact of <span class=\"_ _25\"></span>any<span class=\"_ _0\"></span> non<span class=\"_ _25\"></span>-vestin<span class=\"_ _0\"></span>g conditions (such <span class=\"_ _25\"></span>as the requirement to <span class=\"_ _25\"></span>ho<span class=\"_ _0\"></span>ld <span class=\"_ _25\"></span>s<span class=\"_ _0\"></span>hares for </span>a specific time). The <span class=\"_ _25\"></span>fair <span class=\"_ _25\"></span>value <span class=\"_ _25\"></span>of <span class=\"_ _25\"></span>these <span class=\"_ _25\"></span>shar<span class=\"_ _0\"></span>e <span class=\"_ _25\"></span>options <span class=\"_ _25\"></span>and <span class=\"_ _25\"></span>warrants <span class=\"_ _25\"></span>is <span class=\"_ _25\"></span>dete<span class=\"_ _0\"></span>rmined <span class=\"_ _25\"></span>using <span class=\"_ _25\"></span>an <span class=\"_ _25\"></span>adjuste<span class=\"_ _0\"></span>d <span class=\"_ _25\"></span>form <span class=\"_ _25\"></span>of <span class=\"_ _25\"></span>the <span class=\"_ _25\"></span>Black<span class=\"_ _25\"></span>-<span class=\"_ _61\"> </span>Scholes option <span class=\"_ _25\"></span>prici<span class=\"_ _0\"></span>ng <span class=\"_ _25\"></span>m<span class=\"_ _0\"></span>odel which <span class=\"_ _25\"></span>inclu<span class=\"_ _0\"></span>des <span class=\"_ _25\"></span>a Monte Carlo simulation <span class=\"_ _25\"></span><span class=\"ffe\">model, <span class=\"_ _25\"></span>w<span class=\"_ _0\"></span>hich is <span class=\"_ _25\"></span>considered an </span>appropriate <span class=\"_ _2b\"></span>valuation <span class=\"_ _21\"></span>model <span class=\"_ _2b\"></span>as <span class=\"_ _2b\"></span>it <span class=\"_ _0\"></span>is <span class=\"_ _2b\"></span>able <span class=\"_ _2b\"></span>to <span class=\"_ _2b\"></span><span class=\"ff1\">incorporate <span class=\"_ _2b\"></span>market <span class=\"_ _2b\"></span>perform<span class=\"_ _0\"></span>ance <span class=\"_ _2b\"></span>conditions. <span class=\"_ _2b\"></span>The <span class=\"_ _2b\"></span>assumptions<span class=\"_ _2b\"></span> </span>are included in not<span class=\"_ _0\"></span>e 21 to the financia<span class=\"_ _0\"></span>l statements. Share-based payme<span class=\"_ _0\"></span>nt<span class=\"ff1\"> </span>The Group has two t<span class=\"_ _0\"></span>ypes of share-based <span class=\"_ _0\"></span>payments othe<span class=\"_ _0\"></span>r than employee co<span class=\"_ _2b\"></span>m<span class=\"_ _25\"></span>pen<span class=\"_ _0\"></span>sation. Warrants iss<span class=\"_ _25\"></span>u<span class=\"_ _0\"></span>ed <span class=\"_ _25\"></span>for services <span class=\"_ _25\"></span>rendered which <span class=\"_ _25\"></span>are <span class=\"_ _25\"></span>ac<span class=\"_ _0\"></span>counted for<span class=\"_ _25\"></span> in <span class=\"_ _25\"></span>accordance with <span class=\"_ _25\"></span>IFR<span class=\"_ _0\"></span>S <span class=\"_ _25\"></span>2 rec<span class=\"_ _25\"></span>ogn<span class=\"_ _0\"></span>ising either <span class=\"_ _0\"></span>the <span class=\"_ _2b\"></span>costs of <span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>h<span class=\"_ _0\"></span>e se<span class=\"_ _0\"></span>rvice <span class=\"_ _2b\"></span>if<span class=\"_ _25\"></span> <span class=\"_ _2b\"></span>it <span class=\"_ _0\"></span>can b<span class=\"_ _2b\"></span>e reliably <span class=\"_ _2b\"></span>measured or <span class=\"_ _2b\"></span>the fa<span class=\"_ _0\"></span>ir v<span class=\"_ _0\"></span>alue <span class=\"_ _0\"></span>of <span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>he <span class=\"_ _2b\"></span>warrant <span class=\"_ _0\"></span>(using <span class=\"_ _0\"></span>Black<span class=\"_ _25\"></span>-<span class=\"_ _61\"> </span>Scholes option pr<span class=\"_ _0\"></span>icing models <span class=\"ff4\">\u2013</span> see not<span class=\"_ _0\"></span>e 21<span class=\"ls14\">).<span class=\"_ _0\"></span><span class=\"ls0\"> </span></span>Investor warrants <span class=\"_ _25\"></span>issued as par<span class=\"_ _25\"></span>t of <span class=\"_ _25\"></span>sha<span class=\"_ _0\"></span>re <span class=\"_ _25\"></span>issu<span class=\"_ _0\"></span>es have<span class=\"_ _25\"></span> been determined as <span class=\"_ _25\"></span>equity instruments under <span class=\"_ _25\"></span>IA<span class=\"_ _0\"></span>S 32.  <span class=\"_ _25\"></span>Since the fair <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>alue of the <span class=\"_ _25\"></span>shares issued at the <span class=\"_ _25\"></span>sam<span class=\"_ _0\"></span>e <span class=\"_ _25\"></span>ti<span class=\"_ _0\"></span>me is <span class=\"_ _25\"></span>equal<span class=\"_ _0\"></span> t<span class=\"_ _25\"></span>o<span class=\"_ _0\"></span> the <span class=\"_ _25\"></span>price<span class=\"_ _0\"></span> paid, <span class=\"_ _25\"></span>these<span class=\"_ _0\"></span> warrants, by deduction, are <span class=\"_ _0\"></span>considered to ha<span class=\"_ _0\"></span>ve been issued a<span class=\"_ _0\"></span>t nil value. Warrants issued a<span class=\"_ _0\"></span>s part of C<span class=\"_ _0\"></span>LNs are noted abov<span class=\"_ _0\"></span>e. Equity incentive s<span class=\"_ _0\"></span>cheme The <span class=\"_ _28\"></span>Group <span class=\"_ _28\"></span>operates <span class=\"_ _25\"></span>an <span class=\"_ _28\"></span>equity <span class=\"_ _28\"></span>incentive <span class=\"_ _28\"></span>scheme <span class=\"_ _28\"></span>under <span class=\"_ _25\"></span>which <span class=\"_ _28\"></span>conditional <span class=\"_ _28\"></span>share <span class=\"_ _25\"></span>awards <span class=\"_ _28\"></span>are <span class=\"_ _28\"></span>granted <span class=\"_ _28\"></span>to employees and <span class=\"_ _0\"></span>directors<span class=\"_ _0\"></span>. These awa<span class=\"_ _2b\"></span>rds are conditional<span class=\"_ _0\"></span> on <span class=\"_ _0\"></span>market perfor<span class=\"_ _0\"></span>mance c<span class=\"_ _0\"></span>riteria but <span class=\"_ _0\"></span>are issu<span class=\"_ _0\"></span>ed in<span class=\"_ _0\"></span> full at <span class=\"_ _2b\"></span>the grant <span class=\"_ _2b\"></span>date. Altho<span class=\"_ _0\"></span>ugh the <span class=\"_ _2b\"></span>awards refer <span class=\"_ _2b\"></span>to sha<span class=\"ls1e\">re</span>-price <span class=\"_ _2b\"></span>hurdles mea<span class=\"_ _0\"></span>sured 1<span class=\"_ _0\"></span>2, <span class=\"_ _0\"></span>24, 36 <span class=\"_ _2b\"></span>months aft<span class=\"_ _0\"></span>er grant, t<span class=\"_ _25\"></span>he shares are <span class=\"_ _25\"></span>not held <span class=\"_ _25\"></span>in escrow, and <span class=\"_ _25\"></span>therefore <span class=\"_ _25\"></span>there is <span class=\"_ _25\"></span>no substantive mechanism <span class=\"_ _25\"></span>by which <span class=\"_ _25\"></span>the<span class=\"_ _0\"></span> Company <span class=\"_ _28\"></span>can <span class=\"_ _25\"></span>recover <span class=\"_ _28\"></span>the <span class=\"_ _28\"></span>shares <span class=\"_ _28\"></span>if <span class=\"_ _28\"></span>a <span class=\"_ _28\"></span>hurdle <span class=\"_ _28\"></span>is <span class=\"_ _28\"></span>not <span class=\"_ _28\"></span>met.<span class=\"_ _25\"></span> <span class=\"_ _25\"></span>Therefore, <span class=\"_ _28\"></span>in <span class=\"_ _28\"></span>accordance <span class=\"_ _25\"></span>with <span class=\"_ _28\"></span>IFRS <span class=\"_ _28\"></span>2<span class=\"_ _25\"></span> <span class=\"ff6\">Sh<span class=\"_ _0\"></span>are-<span class=\"_ _61\"> </span></span>based Payment<span class=\"_ _0\"></span>s<span class=\"ff1\">, the <span class=\"_ _0\"></span>fair va<span class=\"_ _2b\"></span>l<span class=\"_ _25\"></span>ue <span class=\"_ _0\"></span>of th<span class=\"_ _0\"></span>e share-based <span class=\"_ _0\"></span>pay<span class=\"_ _0\"></span>ment is <span class=\"_ _0\"></span>measured <span class=\"_ _2b\"></span>as<span class=\"_ _25\"></span> <span class=\"_ _2b\"></span>the number of <span class=\"_ _2b\"></span>shares granted<span class=\"_ _0\"></span> </span>multiplied <span class=\"_ _0\"></span>by <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>market <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>shares on <span class=\"_ _2b\"></span>the gr<span class=\"_ _0\"></span>ant <span class=\"_ _0\"></span>date. <span class=\"_ _0\"></span>As <span class=\"_ _0\"></span>the sh<span class=\"_ _0\"></span>ares <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>issued <span class=\"_ _0\"></span>immediately, <span class=\"_ _2b\"></span>the full expe<span class=\"_ _25\"></span>n<span class=\"_ _0\"></span>se <span class=\"_ _25\"></span>is recognised in <span class=\"_ _25\"></span>the income <span class=\"_ _25\"></span>state<span class=\"_ _0\"></span>ment at <span class=\"_ _25\"></span>the <span class=\"_ _25\"></span>grant <span class=\"_ _25\"></span>date, with <span class=\"_ _25\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _25\"></span>corres<span class=\"_ _0\"></span>ponding <span class=\"_ _25\"></span>c<span class=\"_ _0\"></span>redit <span class=\"_ _25\"></span>to the share-based pay<span class=\"_ _0\"></span>ment reserve. No <span class=\"_ _27\"> </span>further <span class=\"_ _27\"> </span>expense <span class=\"_ _2c\"> </span>is <span class=\"_ _27\"> </span>recognised <span class=\"_ _27\"> </span>in <span class=\"_ _2c\"> </span>future <span class=\"_ _27\"> </span>periods, <span class=\"_ _27\"> </span>and <span class=\"_ _27\"> </span>no <span class=\"_ _2c\"> </span>adjustments <span class=\"_ _27\"> </span>are <span class=\"_ _27\"> </span>made <span class=\"_ _27\"> </span>for <span class=\"_ _2c\"> </span>non<span class=\"_ _25\"></span>-m<span class=\"_ _0\"></span>arket conditions.<span class=\"ff2\"> </span>Current and deferr<span class=\"_ _0\"></span>ed income <span class=\"_ _0\"></span>tax<span class=\"ff1\"> </span>Tax on <span class=\"_ _2b\"></span>the pro<span class=\"_ _0\"></span>fit <span class=\"_ _0\"></span>or l<span class=\"_ _0\"></span>oss <span class=\"_ _0\"></span>for <span class=\"_ _0\"></span>the pe<span class=\"_ _0\"></span>riod <span class=\"_ _2b\"></span>comprises curre<span class=\"_ _0\"></span>nt and <span class=\"_ _2b\"></span>deferred <span class=\"_ _0\"></span>tax. <span class=\"_ _0\"></span>Tax <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>recognised <span class=\"_ _2b\"></span>in profit <span class=\"_ _2b\"></span>or loss <span class=\"_ _2b\"></span>excep<span class=\"_ _0\"></span>t <span class=\"_ _2b\"></span>to <span class=\"_ _21\"></span>the <span class=\"_ _2b\"></span>extent <span class=\"_ _21\"></span>t<span class=\"_ _25\"></span>h<span class=\"_ _0\"></span>at <span class=\"_ _21\"></span>it<span class=\"_ _25\"></span> <span class=\"_ _21\"></span>relates <span class=\"_ _2b\"></span>to <span class=\"_ _21\"></span>items <span class=\"_ _2b\"></span>recognis<span class=\"_ _0\"></span>ed <span class=\"_ _21\"></span>directly <span class=\"_ _2b\"></span>in <span class=\"_ _21\"></span>equity, <span class=\"_ _2b\"></span>in <span class=\"_ _2b\"></span>which <span class=\"_ _21\"></span>case <span class=\"_ _2b\"></span>it <span class=\"_ _21\"></span>is <span class=\"_ _2b\"></span>recognised<span class=\"_ _0\"></span> in <span class=\"_ _28\"></span>equity. <span class=\"_ _28\"></span>Current <span class=\"_ _28\"></span>tax <span class=\"_ _28\"></span>is <span class=\"_ _28\"></span>the <span class=\"_ _28\"></span>expec<span class=\"_ _25\"></span>ted <span class=\"_ _25\"></span>tax <span class=\"_ _28\"></span>payable <span class=\"_ _28\"></span>or <span class=\"_ _28\"></span>receivable <span class=\"_ _28\"></span>on <span class=\"_ _28\"></span>the <span class=\"_ _28\"></span>taxable <span class=\"_ _28\"></span>income <span class=\"_ _28\"></span>or <span class=\"_ _28\"></span>loss<span class=\"_ _25\"></span> <span class=\"_ _25\"></span>for <span class=\"_ _28\"></span>the year, using <span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>ax <span class=\"_ _2b\"></span>rates enacted <span class=\"_ _0\"></span>or substan<span class=\"_ _0\"></span>tively ena<span class=\"_ _0\"></span>cted a<span class=\"_ _0\"></span>t the conso<span class=\"_ _0\"></span>lidated st<span class=\"_ _0\"></span>atement <span class=\"_ _0\"></span>of financia<span class=\"_ _0\"></span>l position<span class=\"_ _0\"></span> date, and any adjus<span class=\"_ _0\"></span>tment to tax in r<span class=\"_ _0\"></span>espect of prev<span class=\"_ _0\"></span>ious years. Deferred <span class=\"_ _2a\"> </span>tax <span class=\"_ _26\"> </span>is <span class=\"_ _26\"> </span>the <span class=\"_ _26\"> </span>tax <span class=\"_ _2a\"> </span>expected <span class=\"_ _2a\"> </span>to <span class=\"_ _26\"> </span>be <span class=\"_ _26\"> </span>payable <span class=\"_ _2a\"> </span>or <span class=\"_ _26\"> </span>recoverable <span class=\"_ _2a\"> </span>on <span class=\"_ _26\"> </span>differences <span class=\"_ _2a\"> </span>between <span class=\"_ _2a\"> </span>the <span class=\"_ _26\"> </span>carrying amounts of assets and liabilities in the <span class=\"_ _25\"></span>fina<span class=\"_ _0\"></span>ncial statements and the corresponding tax bases used in the computation <span class=\"_ _2b\"></span>of taxable <span class=\"_ _2b\"></span>profit and <span class=\"_ _2b\"></span>is accounted <span class=\"_ _2b\"></span>for using <span class=\"_ _0\"></span>the liabi<span class=\"_ _0\"></span>lity <span class=\"_ _0\"></span>method. <span class=\"_ _0\"></span>Deferred <span class=\"_ _2b\"></span>tax liabilities <span class=\"_ _2b\"></span>are generally recognised for all taxable temporary differences and deferred tax assets are <span class=\"_ _25\"></span>r<span class=\"_ _0\"></span>ecognised to the extent <span class=\"_ _26\"> </span>that <span class=\"_ _26\"> </span>it <span class=\"_ _26\"> </span>is <span class=\"_ _26\"> </span>probable <span class=\"_ _26\"> </span>that <span class=\"_ _26\"> </span>taxable <span class=\"_ _26\"> </span>profits <span class=\"_ _26\"> </span>will <span class=\"_ _26\"> </span>be <span class=\"_ _26\"> </span>available <span class=\"_ _26\"> </span>against <span class=\"_ _26\"> </span>which <span class=\"_ _26\"> </span>deductible <span class=\"_ _2a\"> </span>temp<span class=\"_ _25\"></span>orary differences can be <span class=\"_ _0\"></span>utilised. Deferred tax <span class=\"_ _25\"></span>assets and <span class=\"_ _25\"></span>liabilities are <span class=\"_ _25\"></span>offset where <span class=\"_ _25\"></span>there is <span class=\"_ _25\"></span>a legally <span class=\"_ _25\"></span>enforceable right <span class=\"_ _25\"></span>to set <span class=\"_ _25\"></span>off <span class=\"_ _25\"></span>cu<span class=\"_ _0\"></span>rrent tax <span class=\"_ _0\"></span>assets <span class=\"_ _2b\"></span>against cu<span class=\"_ _2b\"></span>r<span class=\"_ _25\"></span>rent<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>tax <span class=\"_ _2b\"></span>liabilities <span class=\"_ _0\"></span>and <span class=\"_ _2b\"></span>when they<span class=\"_ _2b\"></span> relate <span class=\"_ _2b\"></span>to inco<span class=\"_ _2b\"></span>m<span class=\"_ _25\"></span>e <span class=\"_ _2b\"></span>taxes <span class=\"_ _2b\"></span>l<span class=\"_ _25\"></span>ev<span class=\"_ _0\"></span>ied <span class=\"_ _0\"></span>by <span class=\"_ _2b\"></span>the same <span class=\"_ _2b\"></span>taxation authority and the Co<span class=\"_ _2b\"></span>m<span class=\"_ _25\"></span>pany<span class=\"_ _0\"></span> intends to s<span class=\"_ _0\"></span>ettle its cur<span class=\"_ _0\"></span>rent tax assets and <span class=\"_ _0\"></span>liabilities on a<span class=\"_ _0\"></span> net basis. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
    "language": "en",
    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-361": {
   "value": "Basis of prepara<span class=\"_ _0\"></span>tion<span class=\"ff1\"> </span>The conso<span class=\"_ _2b\"></span>l<span class=\"_ _25\"></span>idate<span class=\"_ _0\"></span>d fina<span class=\"_ _0\"></span>ncial <span class=\"_ _2b\"></span>st<span class=\"_ _25\"></span>ate<span class=\"_ _0\"></span>ments have<span class=\"_ _2b\"></span> been prep<span class=\"_ _0\"></span>ared <span class=\"_ _0\"></span>in acc<span class=\"_ _0\"></span>ordance with <span class=\"_ _0\"></span>UK-adopted <span class=\"_ _2b\"></span>international accounting <span class=\"_ _2b\"></span>standards and <span class=\"_ _2b\"></span>requirements <span class=\"_ _2b\"></span>of the <span class=\"_ _2b\"></span>Companies <span class=\"_ _0\"></span>Act 200<span class=\"_ _2b\"></span>6.<span class=\"_ _25\"></span> <span class=\"_ _0\"></span>The <span class=\"_ _0\"></span>Financial <span class=\"_ _2b\"></span>Statements <span class=\"_ _0\"></span>have <span class=\"_ _2b\"></span>also been <span class=\"_ _25\"></span>prepared <span class=\"_ _25\"></span>under <span class=\"_ _25\"></span>the <span class=\"_ _25\"></span>historical <span class=\"_ _28\"></span>cost <span class=\"_ _25\"></span><span class=\"fs4\">convention, <span class=\"_ _25\"></span>except <span class=\"_ _25\"></span>for <span class=\"_ _25\"></span>the <span class=\"_ _25\"></span>embedded <span class=\"_ _25\"></span>derivati<span class=\"_ _0\"></span>ve <span class=\"_ _25\"></span>liabilities <span class=\"_ _25\"></span>arising </span>on the Group'<span class=\"_ _0\"></span>s converti<span class=\"_ _0\"></span>ble loan notes, <span class=\"_ _2b\"></span>w<span class=\"_ _25\"></span>hich ar<span class=\"_ _2b\"></span>e measured at fai<span class=\"_ _0\"></span>r value through<span class=\"_ _0\"></span> profit or l<span class=\"_ _0\"></span>oss.<span class=\"fs1\"> </span>The <span class=\"_ _2a\"> </span>functional <span class=\"_ _2a\"> </span>currency <span class=\"_ _2a\"> </span>for <span class=\"_ _2a\"> </span>each <span class=\"_ _2a\"> </span>entity <span class=\"_ _2a\"> </span>in <span class=\"_ _26\"> </span>the <span class=\"_ _2a\"> </span>Group <span class=\"_ _2a\"> </span>is <span class=\"_ _2a\"> </span>determined <span class=\"_ _2a\"> </span>as <span class=\"_ _2a\"> </span>the <span class=\"_ _26\"> </span>currency <span class=\"_ _2a\"> </span>of <span class=\"_ _2a\"> </span>the <span class=\"_ _2a\"> </span>primary economic <span class=\"_ _25\"></span>environment <span class=\"_ _25\"></span>in <span class=\"_ _28\"></span>which <span class=\"_ _25\"></span>i<span class=\"_ _25\"></span>t <span class=\"_ _25\"></span>operates. <span class=\"_ _25\"></span> <span class=\"_ _28\"></span>The <span class=\"_ _28\"></span>functiona<span class=\"_ _0\"></span>l <span class=\"_ _28\"></span>currency <span class=\"_ _25\"></span>of <span class=\"_ _25\"></span>t<span class=\"_ _25\"></span>he <span class=\"_ _25\"></span>parent <span class=\"_ _28\"></span>company <span class=\"_ _25\"></span>C<span class=\"_ _25\"></span><span class=\"ls1b\">MR</span> <span class=\"_ _25\"></span>is Pounds <span class=\"_ _2a\"> </span>Sterling <span class=\"_ _29\"></span>(\u00a3) <span class=\"_ _2a\"> </span>as <span class=\"_ _29\"> </span>t<span class=\"_ _25\"></span>his<span class=\"_ _2b\"></span> <span class=\"_ _2a\"> </span>is <span class=\"_ _2a\"> </span>the <span class=\"_ _2a\"> </span>currency <span class=\"_ _2a\"> </span>that <span class=\"_ _29\"></span>finance <span class=\"_ _2a\"> </span>is <span class=\"_ _29\"> </span>r<span class=\"_ _25\"></span>a<span class=\"_ _0\"></span>ised <span class=\"_ _2a\"> </span>in. <span class=\"_ _2a\"> </span> <span class=\"_ _29\"> </span>The <span class=\"_ _2a\"> </span>functional <span class=\"_ _29\"> </span>currency <span class=\"_ _26\"> </span>of <span class=\"_ _2a\"> </span>its Moroccan <span class=\"_ _25\"></span>subsidiaries <span class=\"_ _25\"></span>is <span class=\"_ _28\"></span>the <span class=\"_ _28\"></span>Moroccan <span class=\"_ _25\"></span>Dirham, <span class=\"_ _28\"></span>as <span class=\"_ _25\"></span>this <span class=\"_ _28\"></span>is <span class=\"_ _25\"></span>the <span class=\"_ _28\"></span>currency <span class=\"_ _25\"></span>that <span class=\"_ _28\"></span>mainly <span class=\"_ _25\"></span>influences <span class=\"_ _25\"></span>labour, material <span class=\"_ _2b\"></span>and <span class=\"_ _21\"></span>other <span class=\"_ _2b\"></span>costs <span class=\"_ _21\"></span>of <span class=\"_ _2b\"></span>providing <span class=\"_ _21\"></span>services. <span class=\"_ _2b\"></span>The <span class=\"_ _2b\"></span>Group <span class=\"_ _21\"></span>has <span class=\"_ _2b\"></span>chosen <span class=\"_ _2b\"></span>to <span class=\"_ _21\"></span>present <span class=\"_ _2b\"></span>its <span class=\"_ _2b\"></span>consolida<span class=\"_ _0\"></span>ted <span class=\"_ _2b\"></span>financia<span class=\"_ _2b\"></span>l statements <span class=\"_ _21\"></span>in <span class=\"_ _2b\"></span>Pounds <span class=\"_ _21\"></span>Sterling <span class=\"_ _2b\"></span>(\u00a3), <span class=\"_ _21\"></span>as <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>Direc<span class=\"_ _0\"></span>tors <span class=\"_ _21\"></span>believe <span class=\"_ _2b\"></span>it <span class=\"_ _2b\"></span>is <span class=\"_ _21\"></span>a <span class=\"_ _2b\"></span>more <span class=\"_ _21\"></span>convenient <span class=\"_ _21\"></span>presentational <span class=\"_ _2b\"></span>curr<span class=\"_ _0\"></span>ency for <span class=\"_ _25\"></span>users of <span class=\"_ _25\"></span>the <span class=\"_ _25\"></span>conso<span class=\"_ _2b\"></span>l<span class=\"_ _25\"></span>idat<span class=\"_ _0\"></span>ed f<span class=\"_ _25\"></span>in<span class=\"_ _0\"></span>ancial <span class=\"_ _25\"></span>s<span class=\"_ _0\"></span>tatements. <span class=\"_ _25\"></span> Foreign <span class=\"_ _25\"></span>oper<span class=\"_ _0\"></span>ations <span class=\"_ _25\"></span>are included <span class=\"_ _25\"></span>in accordance <span class=\"_ _25\"></span>w<span class=\"_ _0\"></span>ith the policies set o<span class=\"_ _0\"></span>ut below. The  preparation  of  financ<span class=\"_ _0\"></span>ial  statements  in  accordance  with  UK-adopted  Internat<span class=\"_ _0\"></span>ional  accounting standards <span class=\"_ _26\"> </span>requires <span class=\"_ _27\"> </span>the <span class=\"_ _26\"> </span>use <span class=\"_ _27\"> </span>of <span class=\"_ _27\"> </span>certain <span class=\"_ _26\"> </span>critical <span class=\"_ _27\"> </span>accounting <span class=\"_ _26\"> </span>estimates. <span class=\"_ _27\"> </span>It <span class=\"_ _26\"> </span>also <span class=\"_ _27\"> </span>requires <span class=\"_ _26\"> </span>management <span class=\"_ _26\"> </span>to exercise its <span class=\"_ _25\"></span>ju<span class=\"_ _0\"></span>dgement in <span class=\"_ _25\"></span>th<span class=\"_ _2b\"></span>e <span class=\"_ _25\"></span>process of <span class=\"_ _25\"></span>app<span class=\"_ _0\"></span>lying the Group\u2019s<span class=\"_ _25\"></span><span class=\"ff1\"> accounting <span class=\"_ _25\"></span>po<span class=\"_ _0\"></span>licies. The <span class=\"_ _25\"></span>a<span class=\"_ _0\"></span>reas involving </span>a <span class=\"_ _25\"></span>higher <span class=\"_ _25\"></span>degree <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _25\"></span>judgeme<span class=\"_ _2b\"></span>nt<span class=\"_ _25\"></span> <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>r <span class=\"_ _25\"></span>complexity, <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>r <span class=\"_ _25\"></span>areas where <span class=\"_ _25\"></span>assumptions <span class=\"_ _25\"></span>and estimates <span class=\"_ _25\"></span>are <span class=\"_ _25\"></span>significant<span class=\"_ _0\"></span> to the financial inf<span class=\"_ _0\"></span>ormation are dis<span class=\"_ _0\"></span>closed in Note 4. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-362": {
   "value": "Going concern<span class=\"ff1\"> </span>The <span class=\"_ _2a\"> </span>financial <span class=\"_ _29\"></span>statements <span class=\"_ _2a\"> </span>have <span class=\"_ _29\"></span>been <span class=\"_ _2a\"> </span>prepared <span class=\"_ _29\"></span>under <span class=\"_ _2a\"> </span>the <span class=\"_ _29\"> </span>going <span class=\"_ _2a\"> </span>concern <span class=\"_ _29\"> </span>assumption. <span class=\"_ _2a\"> </span>Under <span class=\"_ _29\"></span>the <span class=\"_ _2a\"> </span>going<span class=\"_ _0\"></span> concern <span class=\"_ _25\"></span>assumption, <span class=\"_ _25\"></span>an <span class=\"_ _25\"></span>ent<span class=\"_ _0\"></span>ity <span class=\"_ _25\"></span>is <span class=\"_ _25\"></span>ordinarily <span class=\"_ _25\"></span>viewed <span class=\"_ _25\"></span>as <span class=\"_ _25\"></span>continu<span class=\"_ _0\"></span>ing <span class=\"_ _25\"></span>in <span class=\"_ _25\"></span>business <span class=\"_ _25\"></span>for <span class=\"_ _25\"></span>at <span class=\"_ _25\"></span>least <span class=\"_ _25\"></span>the <span class=\"_ _25\"></span>12 <span class=\"_ _25\"></span>month period <span class=\"_ _28\"></span>from <span class=\"_ _28\"></span>the <span class=\"_ _28\"></span>date <span class=\"_ _28\"></span>of <span class=\"_ _29\"></span>Board <span class=\"_ _25\"></span>approval <span class=\"_ _28\"></span>of <span class=\"_ _28\"></span>the <span class=\"_ _28\"></span>financial <span class=\"_ _28\"></span>s<span class=\"_ _25\"></span>tatements, <span class=\"_ _25\"></span>with <span class=\"_ _28\"></span>neither <span class=\"_ _28\"></span>the <span class=\"_ _29\"></span>intent<span class=\"_ _0\"></span>ion nor <span class=\"_ _28\"></span>the necessity <span class=\"_ _2c\"> </span>of <span class=\"_ _27\"> </span>liquidation, <span class=\"_ _2c\"> </span>ceasing <span class=\"_ _27\"> </span>trading <span class=\"_ _2c\"> </span>or <span class=\"_ _2c\"> </span>seeking <span class=\"_ _27\"> </span>protection <span class=\"_ _2c\"> </span>from <span class=\"_ _27\"> </span>creditors <span class=\"_ _2c\"> </span>pursuant <span class=\"_ _27\"> </span>to <span class=\"_ _2c\"> </span>laws <span class=\"_ _2c\"> </span>or regulations. <span class=\"_ _25\"></span> <span class=\"_ _25\"></span>The <span class=\"_ _25\"></span>Group <span class=\"_ _25\"></span>is <span class=\"_ _25\"></span>not <span class=\"_ _28\"></span>currently <span class=\"_ _25\"></span>generating<span class=\"_ _0\"></span> <span class=\"_ _25\"></span>revenues <span class=\"_ _25\"></span>and <span class=\"_ _25\"></span>therefore <span class=\"_ _25\"></span>an <span class=\"_ _25\"></span>operating <span class=\"_ _25\"></span>loss <span class=\"_ _28\"></span>has <span class=\"_ _25\"></span>been reported and is expe<span class=\"_ _0\"></span>cted in the 12 mo<span class=\"_ _0\"></span>nths subsequ<span class=\"_ _0\"></span>ent to the date of <span class=\"_ _0\"></span>these financ<span class=\"_ _0\"></span>ial statements.   During <span class=\"_ _28\"></span>the <span class=\"_ _28\"></span>year <span class=\"_ _28\"></span>t<span class=\"_ _25\"></span>he <span class=\"_ _25\"></span>Company <span class=\"_ _28\"></span>received <span class=\"_ _28\"></span>substantial <span class=\"_ _28\"></span>funds <span class=\"_ _28\"></span>through <span class=\"_ _28\"></span>the <span class=\"_ _28\"></span>issue <span class=\"_ _28\"></span>of<span class=\"_ _25\"></span> <span class=\"_ _25\"></span>equity <span class=\"_ _29\"></span>and <span class=\"_ _25\"></span>the <span class=\"_ _29\"></span>issue <span class=\"_ _25\"></span>of convertible <span class=\"_ _27\"> </span>l<span class=\"_ _25\"></span>oa<span class=\"_ _0\"></span>n <span class=\"_ _2c\"> </span>notes. <span class=\"_ _2c\"> </span>It <span class=\"_ _2c\"> </span>received <span class=\"_ _2c\"> </span>additional <span class=\"_ _27\"> </span>funds  in <span class=\"_ _27\"> </span>2026,  t<span class=\"_ _0\"></span>hrough <span class=\"_ _2c\"> </span>the <span class=\"_ _2c\"> </span>issue <span class=\"_ _27\"> </span>of  equ<span class=\"_ _0\"></span>ity <span class=\"_ _2c\"> </span>and <span class=\"_ _2c\"> </span>the conversion of war<span class=\"_ _0\"></span>rants.  <span class=\"fs4\"> </span>The G<span class=\"_ _0\"></span>roup is <span class=\"_ _2b\"></span>reliant on <span class=\"_ _2b\"></span>the continuation <span class=\"_ _2b\"></span>of such <span class=\"_ _2b\"></span>funding <span class=\"_ _0\"></span>and w<span class=\"_ _0\"></span>ill need <span class=\"_ _2b\"></span>to secure <span class=\"_ _0\"></span>further <span class=\"_ _2b\"></span>financing in <span class=\"_ _2b\"></span>the 12-month <span class=\"_ _28\"></span>period <span class=\"_ _28\"></span>following <span class=\"_ _28\"></span>the <span class=\"_ _28\"></span>approval <span class=\"_ _28\"></span>of <span class=\"_ _29\"></span>the <span class=\"_ _28\"></span>financial <span class=\"_ _28\"></span>statements, <span class=\"_ _28\"></span>in <span class=\"_ _28\"></span>order <span class=\"_ _28\"></span>t<span class=\"_ _25\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _28\"></span>fund <span class=\"_ _29\"></span>working <span class=\"_ _28\"></span>capital<span class=\"_ _0\"></span> requirements <span class=\"_ _21\"></span>and <span class=\"_ _2b\"></span>any <span class=\"_ _21\"></span>other <span class=\"_ _2b\"></span>project <span class=\"_ _21\"></span>investment. <span class=\"_ _2b\"></span>Therefore, <span class=\"_ _21\"></span>this <span class=\"_ _2b\"></span>indicates <span class=\"_ _21\"></span>that <span class=\"_ _2b\"></span>a <span class=\"_ _21\"></span>material <span class=\"_ _2b\"></span>uncertain<span class=\"_ _0\"></span>ty <span class=\"_ _2b\"></span>exists<span class=\"_ _0\"></span> that <span class=\"_ _29\"></span>may <span class=\"_ _28\"></span>cast <span class=\"_ _29\"></span>significant <span class=\"_ _28\"></span>doubt <span class=\"_ _29\"></span>on <span class=\"_ _29\"></span>the <span class=\"_ _29\"></span>G<span class=\"ff4\">roup\u2019s <span class=\"_ _29\"></span>and <span class=\"_ _28\"></span>parent <span class=\"_ _29\"></span></span>C<span class=\"ff4\">ompany\u2019s <span class=\"_ _28\"></span>ability <span class=\"_ _29\"></span>to <span class=\"_ _28\"></span>continue <span class=\"_ _29\"></span>as <span class=\"_ _29\"></span>a <span class=\"_ _29\"></span>going </span>concern. The <span class=\"_ _28\"></span>Group <span class=\"_ _29\"></span>and <span class=\"_ _28\"></span>Company <span class=\"_ _25\"></span>has<span class=\"_ _25\"></span> <span class=\"_ _25\"></span>i<span class=\"_ _25\"></span>nc<span class=\"_ _0\"></span>luded <span class=\"_ _28\"></span>these <span class=\"_ _28\"></span>f<span class=\"_ _25\"></span>u<span class=\"_ _0\"></span>nds <span class=\"_ _28\"></span>in <span class=\"_ _29\"></span>its <span class=\"_ _28\"></span>cash <span class=\"_ _28\"></span>flow <span class=\"_ _29\"></span>proj<span class=\"_ _0\"></span>ections <span class=\"_ _28\"></span>for <span class=\"_ _28\"></span>the <span class=\"_ _28\"></span>t<span class=\"_ _25\"></span>welv<span class=\"_ _0\"></span>e <span class=\"_ _28\"></span>month period from the <span class=\"_ _25\"></span>da<span class=\"_ _0\"></span>te of <span class=\"_ _25\"></span>this report, and based on <span class=\"_ _25\"></span>this review, and after considering reasonably possible<span class=\"_ _0\"></span> operational <span class=\"_ _2a\"> </span>downside <span class=\"_ _26\"> </span>sensitivities <span class=\"_ _2a\"> </span>and <span class=\"_ _27\"> </span>uncertainties<span class=\"_ _0\"></span>, <span class=\"_ _26\"> </span>the <span class=\"_ _26\"> </span>Board, <span class=\"_ _26\"> </span>whilst <span class=\"_ _26\"> </span>acknowledging <span class=\"_ _2a\"> </span>t<span class=\"_ _25\"></span>his <span class=\"_ _2a\"> </span>material uncertainty, <span class=\"_ _2a\"> </span>which<span class=\"_ _0\"></span> <span class=\"_ _2a\"> </span>the <span class=\"_ _2a\"> </span>auditors<span class=\"_ _0\"></span> <span class=\"_ _2a\"> </span>make <span class=\"_ _2a\"> </span>reference <span class=\"_ _29\"></span>to <span class=\"_ _2a\"> </span>in <span class=\"_ _2a\"> </span>their <span class=\"_ _2a\"> </span>audit <span class=\"_ _2a\"> </span>report, <span class=\"_ _29\"></span> <span class=\"_ _2a\"> </span>remains <span class=\"_ _2a\"> </span>confident <span class=\"_ _2a\"> </span>that <span class=\"_ _29\"></span>this subsequent <span class=\"_ _25\"></span>financing <span class=\"_ _25\"></span>will <span class=\"_ _28\"></span>be <span class=\"_ _28\"></span>received <span class=\"_ _25\"></span>and <span class=\"_ _28\"></span>therefore <span class=\"_ _25\"></span>have <span class=\"_ _28\"></span>concluded <span class=\"_ _25\"></span>there <span class=\"_ _25\"></span>is <span class=\"_ _28\"></span>a <span class=\"_ _28\"></span>reasonable <span class=\"_ _25\"></span>expectation<span class=\"_ _0\"></span> that th<span class=\"ls1a\">e </span>Group has access t<span class=\"_ _0\"></span>o adequate resources to con<span class=\"_ _0\"></span>tinue in operational exi<span class=\"_ _0\"></span>stence for the fore<span class=\"_ _0\"></span>seeable future. <span class=\"_ _28\"></span>For <span class=\"_ _28\"></span>this <span class=\"_ _28\"></span>reason, <span class=\"_ _28\"></span>the <span class=\"_ _28\"></span>Directors <span class=\"_ _28\"></span>have <span class=\"_ _28\"></span>adopted <span class=\"_ _28\"></span>the <span class=\"_ _28\"></span>going <span class=\"_ _28\"></span>concern <span class=\"_ _28\"></span>basis <span class=\"_ _28\"></span>in <span class=\"_ _28\"></span>preparing <span class=\"_ _28\"></span>the <span class=\"_ _28\"></span>financial statements. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
    "language": "en",
    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-363": {
   "value": "Basis of conso<span class=\"_ _0\"></span>lidation<span class=\"ff1\"> </span>The consolidated <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>statements incorpo<span class=\"_ _0\"></span>rate the financia<span class=\"_ _0\"></span>l statements o<span class=\"_ _0\"></span>f the Compan<span class=\"_ _0\"></span>y and entities controlled by the Co<span class=\"_ _2b\"></span>m<span class=\"_ _25\"></span>pany<span class=\"_ _0\"></span> (its subsidia<span class=\"_ _0\"></span>ries) made u<span class=\"_ _0\"></span>p to 31 Decemb<span class=\"_ _0\"></span>er each year. <span class=\"_ _0\"></span>Per IFRS 10, con<span class=\"_ _0\"></span>trol is achieved when th<span class=\"_ _0\"></span>e Comp<span class=\"_ _0\"></span>any: \u2022<span class=\"ff8\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">has the power ov<span class=\"_ _0\"></span>er the investee; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">is exposed, or has <span class=\"_ _0\"></span>rights, to var<span class=\"_ _0\"></span>iable returns from <span class=\"_ _0\"></span>its involve<span class=\"_ _0\"></span>ment with the <span class=\"_ _0\"></span>investee; and </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">has the ability to<span class=\"_ _0\"></span> use its power to <span class=\"_ _0\"></span>affects its retu<span class=\"_ _0\"></span>rns. </span></span>The Company <span class=\"_ _25\"></span>reassesse<span class=\"_ _0\"></span>s <span class=\"_ _25\"></span>whethe<span class=\"_ _0\"></span>r <span class=\"_ _25\"></span>or not it <span class=\"_ _25\"></span>controls an <span class=\"_ _25\"></span>investee if facts <span class=\"_ _25\"></span>and circumstances indicate t<span class=\"_ _25\"></span>h<span class=\"_ _0\"></span>at there are change<span class=\"_ _0\"></span>s to one or more of the <span class=\"_ _0\"></span>three elements <span class=\"_ _0\"></span>of control listed above.  <span class=\"_ _0\"></span>When the Comp<span class=\"_ _0\"></span>any has less <span class=\"_ _25\"></span>than <span class=\"_ _25\"></span>a m<span class=\"_ _25\"></span>a<span class=\"_ _0\"></span>jority <span class=\"_ _25\"></span>of t<span class=\"_ _25\"></span>he<span class=\"_ _0\"></span> <span class=\"_ _25\"></span>voting r<span class=\"_ _25\"></span>ig<span class=\"_ _0\"></span>hts <span class=\"_ _25\"></span>of <span class=\"_ _25\"></span>an <span class=\"_ _25\"></span>investee, <span class=\"_ _25\"></span>it <span class=\"_ _25\"></span>c<span class=\"_ _0\"></span>onsiders <span class=\"_ _25\"></span>that it <span class=\"_ _25\"></span>has <span class=\"_ _25\"></span>power <span class=\"_ _25\"></span>over <span class=\"_ _25\"></span>the investee when the voting rights are s<span class=\"_ _0\"></span>ufficient to give it the practica<span class=\"_ _0\"></span>l ability to direct the relevant act<span class=\"_ _0\"></span>ivities of the<span class=\"_ _0\"></span> investee unilate<span class=\"_ _0\"></span>rally. The Compan<span class=\"_ _0\"></span>y considers al<span class=\"_ _0\"></span>l relevant <span class=\"_ _0\"></span>facts and circum<span class=\"_ _0\"></span>stances in assessing whe<span class=\"_ _0\"></span>ther or not the Company<span class=\"_ _0\"></span>\u2019s votin<span class=\"_ _0\"></span>g rights in an inves<span class=\"_ _0\"></span>tee are sufficient<span class=\"_ _0\"></span> to give it powe<span class=\"_ _2b\"></span>r<span class=\"_ _25\"></span>, includ<span class=\"_ _0\"></span>ing:<span class=\"ff1\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _51\"> </span><span class=\"ff4\">the size of the Company\u2019<span class=\"_ _0\"></span>s holding o<span class=\"_ _0\"></span>f voting rights r<span class=\"_ _0\"></span>elative to the s<span class=\"_ _0\"></span>ize and dispersion o<span class=\"_ _0\"></span>f </span></span> <span class=\"_ _53\"> </span>hol<span class=\"_ _25\"></span>d<span class=\"_ _0\"></span>ings of the othe<span class=\"_ _0\"></span>r vote holders; \u2022<span class=\"ff8\"> <span class=\"_ _51\"> </span><span class=\"ff1\">potential voting rights <span class=\"_ _0\"></span>held by the C<span class=\"_ _0\"></span>ompany, other vo<span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>e<span class=\"_ _0\"></span> holders or other pa<span class=\"_ _0\"></span>rties; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _51\"> </span><span class=\"ff1\">rights arising from other <span class=\"_ _0\"></span>contractual <span class=\"_ _0\"></span>arrangements; <span class=\"_ _0\"></span>and </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _51\"> </span><span class=\"ff1\">any addition<span class=\"_ _0\"></span>al <span class=\"_ _2b\"></span>f<span class=\"_ _25\"></span>ac<span class=\"_ _0\"></span>ts <span class=\"_ _0\"></span>and c<span class=\"_ _2b\"></span>i<span class=\"_ _25\"></span>rcums<span class=\"_ _0\"></span>tances <span class=\"_ _2b\"></span>that ind<span class=\"_ _0\"></span>icate <span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>h<span class=\"_ _0\"></span>at <span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>he <span class=\"_ _2b\"></span>Company <span class=\"_ _0\"></span>has, <span class=\"_ _0\"></span>or <span class=\"_ _2b\"></span>does not <span class=\"_ _2b\"></span>have, th<span class=\"_ _0\"></span>e </span></span>current <span class=\"_ _26\"> </span>ability <span class=\"_ _27\"> </span>to <span class=\"_ _27\"> </span>direct <span class=\"_ _26\"> </span>the <span class=\"_ _27\"> </span>relevant <span class=\"_ _27\"> </span>activities <span class=\"_ _26\"> </span>at <span class=\"_ _27\"> </span>the <span class=\"_ _26\"> </span>time <span class=\"_ _27\"> </span>that <span class=\"_ _27\"> </span>decisions <span class=\"_ _26\"> </span>need <span class=\"_ _27\"> </span>to <span class=\"_ _27\"> </span>be <span class=\"_ _26\"> </span>made, including voting pa<span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>terns <span class=\"_ _0\"></span>at previous sha<span class=\"_ _0\"></span>reholders\u2019 me<span class=\"_ _0\"></span>etings.<span class=\"ff1\"> </span>Consolidation of a subs<span class=\"_ _0\"></span>idiary begins whe<span class=\"_ _0\"></span>n the Compa<span class=\"_ _0\"></span>ny obtains con<span class=\"_ _0\"></span>trol over the subs<span class=\"_ _0\"></span>idiary and ceases when <span class=\"_ _25\"></span>the <span class=\"_ _25\"></span>Com<span class=\"_ _0\"></span>pany <span class=\"_ _25\"></span>loses control <span class=\"_ _25\"></span>of <span class=\"_ _25\"></span>the subsidiary. <span class=\"_ _25\"></span>Speci<span class=\"_ _0\"></span>fically, <span class=\"_ _25\"></span>the results <span class=\"_ _25\"></span>of <span class=\"_ _25\"></span>subsidiaries acquired <span class=\"_ _25\"></span>or disposed of during the year <span class=\"_ _0\"></span>are included in profit or loss from the date the Compan<span class=\"_ _0\"></span>y gains control unti<span class=\"_ _0\"></span>l the <span class=\"_ _25\"></span>date <span class=\"_ _25\"></span>when <span class=\"_ _25\"></span>th<span class=\"_ _0\"></span>e <span class=\"_ _25\"></span>Company <span class=\"_ _25\"></span>ceases<span class=\"_ _0\"></span> <span class=\"_ _25\"></span>to <span class=\"_ _25\"></span>control t<span class=\"_ _25\"></span>he<span class=\"_ _0\"></span> <span class=\"_ _25\"></span>subsidiary.<span class=\"_ _0\"></span> <span class=\"_ _25\"></span> <span class=\"_ _25\"></span>Where <span class=\"_ _25\"></span>necessa<span class=\"_ _2b\"></span>r<span class=\"_ _25\"></span>y, <span class=\"_ _25\"></span>adjus<span class=\"_ _0\"></span>tments <span class=\"_ _25\"></span>are <span class=\"_ _25\"></span>m<span class=\"_ _0\"></span>ade to <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>financial <span class=\"_ _21\"></span>statements <span class=\"_ _2b\"></span>of <span class=\"_ _2b\"></span>subsidiaries <span class=\"_ _21\"></span>to <span class=\"_ _2b\"></span>bring <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>accounting <span class=\"_ _21\"></span>policies <span class=\"_ _2b\"></span>used <span class=\"_ _2b\"></span>into <span class=\"_ _2b\"></span>line <span class=\"_ _21\"></span>with <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>Gr<span class=\"_ _25\"></span><span class=\"ff4\">oup\u2019s<span class=\"_ _2b\"></span> </span>accounting policie<span class=\"_ _0\"></span>s. All <span class=\"_ _29\"></span>intragro<span class=\"_ _0\"></span>up <span class=\"_ _28\"></span>assets <span class=\"_ _29\"></span>and <span class=\"_ _28\"></span>liabilities, <span class=\"_ _28\"></span>equity, <span class=\"_ _29\"></span>income, <span class=\"_ _28\"></span>expenses <span class=\"_ _28\"></span>and <span class=\"_ _29\"></span>cash <span class=\"_ _28\"></span>flows <span class=\"_ _29\"></span>relating <span class=\"_ _28\"></span>to <span class=\"_ _29\"></span>transactio<span class=\"_ _0\"></span>ns between the mem<span class=\"_ _0\"></span>bers of the Group <span class=\"_ _0\"></span>are eliminated<span class=\"_ _0\"></span> on consolidation. The <span class=\"_ _2b\"></span>Group <span class=\"_ _2b\"></span>recognises <span class=\"_ _2b\"></span>any <span class=\"_ _2b\"></span>non-controlling <span class=\"_ _2b\"></span>interest <span class=\"_ _2b\"></span>in <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>acquired <span class=\"_ _0\"></span>entity <span class=\"_ _2b\"></span>at <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>non<span class=\"_ _25\"></span>-<span class=\"_ _2b\"></span><span class=\"ff4\">controlling <span class=\"_ _2b\"></span>i<span class=\"_ _25\"></span>n<span class=\"_ _0\"></span>terest\u2019s </span>proportionate <span class=\"_ _26\"> </span>share <span class=\"_ _26\"> </span>of <span class=\"_ _27\"> </span>the <span class=\"_ _26\"> </span>ac<span class=\"_ _25\"></span>qu<span class=\"_ _0\"></span>ired <span class=\"_ _26\"> </span>entity\u2019s <span class=\"_ _27\"> </span>net <span class=\"_ _26\"> </span>identifiable <span class=\"_ _26\"> </span>assets. <span class=\"_ _27\"> </span> <span class=\"_ _27\"> </span>Subsequen<span class=\"_ _0\"></span>t <span class=\"_ _27\"> </span>to <span class=\"_ _26\"> </span>acquisition, <span class=\"_ _26\"> </span>t<span class=\"_ _25\"></span>h<span class=\"_ _0\"></span>e carrying <span class=\"_ _25\"></span>amoun<span class=\"_ _0\"></span>t <span class=\"_ _25\"></span>of <span class=\"_ _25\"></span>non-controlling<span class=\"_ _0\"></span> <span class=\"_ _25\"></span>interests i<span class=\"_ _25\"></span>s <span class=\"_ _25\"></span>the <span class=\"_ _25\"></span>am<span class=\"_ _0\"></span>ount <span class=\"_ _25\"></span>of <span class=\"_ _25\"></span>those interests <span class=\"_ _25\"></span>at <span class=\"_ _25\"></span>initial <span class=\"_ _25\"></span>recogn<span class=\"_ _0\"></span>ition <span class=\"_ _25\"></span>plus the non-<span class=\"ff4\">controlling i<span class=\"_ _0\"></span>nterests\u2019 share<span class=\"_ _0\"></span> of subsequen<span class=\"_ _0\"></span>t changes in equ<span class=\"_ _0\"></span>ity. <span class=\"ff1\"> </span></span>Profit <span class=\"_ _25\"></span>or <span class=\"_ _28\"></span>loss <span class=\"_ _25\"></span>and <span class=\"_ _28\"></span>each <span class=\"_ _25\"></span>component <span class=\"_ _25\"></span>of <span class=\"_ _28\"></span>other <span class=\"_ _25\"></span>comprehensive <span class=\"_ _25\"></span>income <span class=\"_ _28\"></span>are <span class=\"_ _25\"></span>attributed <span class=\"_ _25\"></span>to <span class=\"_ _28\"></span>the <span class=\"_ _25\"></span>owners <span class=\"_ _28\"></span>of <span class=\"_ _25\"></span>the Company <span class=\"_ _27\"> </span>and <span class=\"_ _2c\"> </span>to <span class=\"_ _2c\"> </span>the <span class=\"_ _27\"> </span>non<span class=\"_ _25\"></span>-cont<span class=\"_ _0\"></span>rolling <span class=\"_ _27\"> </span>interests. <span class=\"_ _2c\"> </span>Total <span class=\"_ _27\"> </span>comprehensive <span class=\"_ _27\"> </span>income <span class=\"_ _2c\"> </span>of <span class=\"_ _2c\"> </span>the <span class=\"_ _2c\"> </span>subsidia<span class=\"_ _0\"></span>ries <span class=\"_ _27\"> </span>is attributed <span class=\"_ _25\"></span>to <span class=\"_ _25\"></span>the <span class=\"_ _25\"></span>owners <span class=\"_ _25\"></span>of the <span class=\"_ _28\"></span>Company and <span class=\"_ _28\"></span>to <span class=\"_ _25\"></span>the <span class=\"_ _25\"></span>non-controlling <span class=\"_ _25\"></span>interest<span class=\"_ _0\"></span>s <span class=\"_ _25\"></span>even <span class=\"_ _25\"></span>if <span class=\"_ _25\"></span>this <span class=\"_ _25\"></span>results <span class=\"_ _25\"></span>in <span class=\"_ _25\"></span>the non-controlling in<span class=\"_ _0\"></span>terests having a <span class=\"_ _0\"></span>deficit balanc<span class=\"_ _0\"></span>e. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "en",
    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-364": {
   "value": "Foreign currenc<span class=\"_ _0\"></span>ies<span class=\"ff1\"> </span>In <span class=\"_ _29\"></span>preparing <span class=\"_ _29\"> </span>t<span class=\"_ _25\"></span>he <span class=\"_ _29\"></span>financial <span class=\"_ _29\"></span>statements <span class=\"_ _29\"></span>of <span class=\"_ _29\"> </span>t<span class=\"_ _25\"></span>he <span class=\"_ _29\"></span>Group <span class=\"_ _29\"></span>entities, <span class=\"_ _29\"> </span>transactions <span class=\"_ _29\"> </span>i<span class=\"_ _25\"></span>n <span class=\"_ _29\"></span>currenci<span class=\"_ _0\"></span>es <span class=\"_ _29\"> </span>other <span class=\"_ _2a\"> </span>than <span class=\"_ _29\"></span>the entity\u2019s <span class=\"_ _25\"></span>functional <span class=\"_ _25\"></span>currency <span class=\"_ _25\"></span>(foreign <span class=\"_ _25\"></span>currencies) <span class=\"_ _25\"></span>are <span class=\"_ _25\"></span>recognised <span class=\"_ _25\"></span>at <span class=\"_ _25\"></span>the <span class=\"_ _25\"></span>rates <span class=\"_ _28\"></span>of <span class=\"_ _25\"></span>exchange <span class=\"_ _25\"></span>prevailing <span class=\"_ _25\"></span>on the <span class=\"_ _0\"></span>dates <span class=\"_ _2b\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _2b\"></span>transactions. <span class=\"_ _2b\"></span>At <span class=\"_ _2b\"></span>each report<span class=\"_ _0\"></span>ing da<span class=\"_ _0\"></span>te, <span class=\"_ _2b\"></span>monetary <span class=\"_ _2b\"></span>assets and <span class=\"_ _2b\"></span>liabilities <span class=\"_ _2b\"></span>that <span class=\"_ _2b\"></span>are deno<span class=\"_ _0\"></span>minated in <span class=\"_ _25\"></span>fore<span class=\"_ _0\"></span>ign currencies are <span class=\"_ _25\"></span>retransla<span class=\"_ _0\"></span>ted at <span class=\"_ _25\"></span>the rates prevailing at <span class=\"_ _25\"></span>that date. Non<span class=\"_ _25\"></span>-monetary items carried at fair <span class=\"_ _28\"></span>value <span class=\"_ _29\"></span>that <span class=\"_ _28\"></span>are <span class=\"_ _29\"></span>denomin<span class=\"_ _0\"></span>ated <span class=\"_ _28\"></span>in <span class=\"_ _29\"></span>foreign <span class=\"_ _28\"></span>currencies <span class=\"_ _28\"></span>are <span class=\"_ _29\"></span>translated <span class=\"_ _28\"></span>at <span class=\"_ _28\"></span>the <span class=\"_ _29\"></span>rates <span class=\"_ _28\"></span>prevaili<span class=\"_ _25\"></span>ng <span class=\"_ _28\"></span>at <span class=\"_ _29\"></span>the <span class=\"_ _28\"></span>date when <span class=\"_ _25\"></span>the fair <span class=\"_ _25\"></span>value <span class=\"_ _25\"></span>was determined. <span class=\"_ _25\"></span>Non-monetary items <span class=\"_ _25\"></span>that <span class=\"_ _25\"></span>are measured <span class=\"_ _25\"></span>in <span class=\"_ _25\"></span>ter<span class=\"_ _0\"></span>ms <span class=\"_ _25\"></span>of hi<span class=\"_ _25\"></span>s<span class=\"_ _0\"></span>torical <span class=\"_ _25\"></span>cos<span class=\"_ _2b\"></span>t in a foreign curren<span class=\"_ _0\"></span>cy are not retrans<span class=\"_ _0\"></span>lated. Exchange differe<span class=\"_ _0\"></span>nces are re<span class=\"_ _0\"></span>cognised in prof<span class=\"_ _0\"></span>it or loss in the p<span class=\"_ _0\"></span>eriod in which they a<span class=\"_ _2b\"></span>rise except for: \u2022<span class=\"ff8\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">exchange <span class=\"_ _2b\"></span>differences <span class=\"_ _2b\"></span>on <span class=\"_ _2b\"></span>foreign <span class=\"_ _2b\"></span>currency <span class=\"_ _2b\"></span>borrow<span class=\"_ _0\"></span>ings <span class=\"_ _2b\"></span>relating <span class=\"_ _2b\"></span>to <span class=\"_ _2b\"></span>assets <span class=\"_ _2b\"></span>under <span class=\"_ _2b\"></span>construction <span class=\"_ _2b\"></span>for <span class=\"_ _2b\"></span>future </span></span>productive <span class=\"_ _27\"> </span>use, <span class=\"_ _2c\"> </span>which <span class=\"_ _27\"> </span>are <span class=\"_ _2c\"> </span>included <span class=\"_ _27\"> </span>in <span class=\"_ _2c\"> </span>the <span class=\"_ _2c\"> </span>cost <span class=\"_ _27\"> </span>of <span class=\"_ _2c\"> </span>those <span class=\"_ _2c\"> </span>assets <span class=\"_ _27\"> </span>when <span class=\"_ _2c\"> </span>they <span class=\"_ _27\"> </span>are <span class=\"_ _2c\"> </span>regarded <span class=\"_ _27\"> </span>as <span class=\"_ _2c\"> </span>an adjustment to in<span class=\"_ _0\"></span>terest costs <span class=\"_ _0\"></span>on those foreign <span class=\"_ _0\"></span>currency borrow<span class=\"_ _2b\"></span>i<span class=\"_ _25\"></span>ngs; \u2022<span class=\"ff8\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">exchange <span class=\"_ _2b\"></span>differences <span class=\"_ _0\"></span>on <span class=\"_ _2b\"></span>transactions <span class=\"_ _2b\"></span>entered <span class=\"_ _0\"></span>into <span class=\"_ _2b\"></span>to hedge <span class=\"_ _2b\"></span>certain <span class=\"_ _2b\"></span>foreign <span class=\"_ _2b\"></span>currency <span class=\"_ _0\"></span>risks <span class=\"_ _2b\"></span>(<span class=\"_ _25\"></span>see <span class=\"_ _2b\"></span>below<span class=\"_ _0\"></span> </span></span>under financial in<span class=\"_ _0\"></span>struments/hedg<span class=\"_ _0\"></span>e accounting)<span class=\"_ _0\"></span>; and \u2022<span class=\"ff8\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">exchange <span class=\"_ _2b\"></span>differences <span class=\"_ _2b\"></span>on <span class=\"_ _2b\"></span>monetary <span class=\"_ _2b\"></span>items <span class=\"_ _2b\"></span>receivable <span class=\"_ _2b\"></span>from <span class=\"_ _2b\"></span>or <span class=\"_ _2b\"></span>payable <span class=\"_ _2b\"></span>to <span class=\"_ _2b\"></span>a <span class=\"_ _0\"></span>foreign <span class=\"_ _2b\"></span>operation <span class=\"_ _2b\"></span>for <span class=\"_ _2b\"></span>which </span></span>settlement is neither p<span class=\"_ _0\"></span>lanned nor like<span class=\"_ _0\"></span>ly to occur in the foresee<span class=\"_ _0\"></span>able future (the<span class=\"_ _0\"></span>refore forming pa<span class=\"_ _0\"></span>rt of the <span class=\"_ _25\"></span>n<span class=\"_ _0\"></span>et investment in <span class=\"_ _25\"></span>the foreign operation), which ar<span class=\"_ _25\"></span>e recognised initially <span class=\"_ _25\"></span>in other comprehensive income <span class=\"_ _2a\"> </span>and <span class=\"_ _26\"> </span>reclassified <span class=\"_ _26\"> </span>from <span class=\"_ _2a\"> </span>equity <span class=\"_ _26\"> </span>to <span class=\"_ _26\"> </span>profit <span class=\"_ _26\"> </span>or <span class=\"_ _2a\"> </span>loss <span class=\"_ _26\"> </span>on <span class=\"_ _26\"> </span>disposal <span class=\"_ _2a\"> </span>or <span class=\"_ _26\"> </span>partial <span class=\"_ _26\"> </span>disposal <span class=\"_ _2a\"> </span>of <span class=\"_ _26\"> </span>the <span class=\"_ _26\"> </span>net investment. For the p<span class=\"_ _0\"></span>urpose o<span class=\"_ _0\"></span>f presen<span class=\"_ _0\"></span>ting consolidat<span class=\"_ _0\"></span>ed finan<span class=\"_ _0\"></span>cial st<span class=\"_ _0\"></span>atements, <span class=\"_ _0\"></span>the assets an<span class=\"_ _2b\"></span>d liabilities of <span class=\"_ _0\"></span>the G<span class=\"_ _0\"></span>roup\u2019s foreign <span class=\"_ _2b\"></span>operations a<span class=\"_ _0\"></span>re <span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>rans<span class=\"_ _0\"></span>lated <span class=\"_ _0\"></span>at <span class=\"_ _0\"></span>exchange <span class=\"_ _2b\"></span>rates <span class=\"_ _2b\"></span>pr<span class=\"_ _25\"></span>e<span class=\"_ _0\"></span>vailing <span class=\"_ _2b\"></span>on the <span class=\"_ _2b\"></span>reporting <span class=\"_ _2b\"></span>date. I<span class=\"_ _0\"></span>ncome <span class=\"_ _0\"></span>and <span class=\"_ _2b\"></span>expense items <span class=\"_ _27\"> </span>are <span class=\"_ _2c\"> </span>translated <span class=\"_ _27\"> </span>at <span class=\"_ _2c\"> </span>the <span class=\"_ _27\"> </span>average <span class=\"_ _27\"> </span>exchange <span class=\"_ _2c\"> </span>rates <span class=\"_ _27\"> </span>for <span class=\"_ _2c\"> </span>the <span class=\"_ _27\"> </span>period, <span class=\"_ _2c\"> </span>unless <span class=\"_ _27\"> </span>exchange <span class=\"_ _27\"> </span>rates <span class=\"_ _27\"> </span>fl<span class=\"_ _25\"></span>u<span class=\"_ _0\"></span>ctuate significantly <span class=\"_ _25\"></span>during <span class=\"_ _25\"></span>that <span class=\"_ _25\"></span>period, <span class=\"_ _28\"></span>in <span class=\"_ _25\"></span>which <span class=\"_ _28\"></span>case <span class=\"_ _25\"></span>the <span class=\"_ _28\"></span>exchange<span class=\"_ _0\"></span> <span class=\"_ _28\"></span>rates <span class=\"_ _25\"></span>at <span class=\"_ _25\"></span>t<span class=\"_ _25\"></span>he<span class=\"_ _0\"></span> <span class=\"_ _28\"></span>date <span class=\"_ _25\"></span>of <span class=\"_ _28\"></span>transactions <span class=\"_ _25\"></span>are <span class=\"_ _25\"></span>used. Exchange <span class=\"_ _2b\"></span>differences <span class=\"_ _2b\"></span>arising, i<span class=\"_ _0\"></span>f a<span class=\"_ _0\"></span>ny, <span class=\"_ _0\"></span>are <span class=\"_ _2b\"></span>recognised <span class=\"_ _2b\"></span>in other <span class=\"_ _2b\"></span>comprehensive <span class=\"_ _2b\"></span>income and<span class=\"_ _2b\"></span> accumulated <span class=\"_ _0\"></span>in a foreign exchang<span class=\"_ _0\"></span>e translation reserv<span class=\"_ _0\"></span>e (attributed <span class=\"_ _0\"></span>to non-controlling interes<span class=\"_ _0\"></span>ts as appropria<span class=\"_ _0\"></span>te). Goodwill <span class=\"_ _25\"></span>and <span class=\"_ _25\"></span>fair <span class=\"_ _25\"></span>value <span class=\"_ _25\"></span>adjustments <span class=\"_ _25\"></span>arising <span class=\"_ _25\"></span>on <span class=\"_ _25\"></span>the <span class=\"_ _25\"></span>acquisit<span class=\"_ _0\"></span>ion <span class=\"_ _25\"></span>of <span class=\"_ _25\"></span>a <span class=\"_ _25\"></span>foreign <span class=\"_ _25\"></span>entity <span class=\"_ _25\"></span>are <span class=\"_ _25\"></span>treated <span class=\"_ _25\"></span>as <span class=\"_ _25\"></span>assets and <span class=\"_ _25\"></span>liabilities <span class=\"_ _25\"></span>of <span class=\"_ _28\"></span>the <span class=\"_ _25\"></span>foreign <span class=\"_ _25\"></span>entity <span class=\"_ _28\"></span>and <span class=\"_ _25\"></span>translated <span class=\"_ _25\"></span>at <span class=\"_ _25\"></span>the <span class=\"_ _25\"></span>cl<span class=\"_ _25\"></span>osing <span class=\"_ _25\"></span>rate. <span class=\"_ _25\"></span>Exchange <span class=\"_ _25\"></span>differen<span class=\"_ _0\"></span>ces <span class=\"_ _25\"></span>arising <span class=\"_ _25\"></span>are recognised in other <span class=\"_ _0\"></span>compre<span class=\"_ _0\"></span>hensive income. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "en",
    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-365": {
   "value": "Segmental repo<span class=\"_ _0\"></span>rting<span class=\"ff1\"> </span>Operating <span class=\"_ _2b\"></span>segments <span class=\"_ _2b\"></span>are <span class=\"_ _0\"></span>reported <span class=\"_ _2b\"></span>in <span class=\"_ _2b\"></span>a <span class=\"_ _2b\"></span>manner <span class=\"_ _0\"></span>consistent<span class=\"_ _0\"></span> <span class=\"_ _2b\"></span>wit<span class=\"_ _25\"></span>h <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>internal <span class=\"_ _2b\"></span>reporting <span class=\"_ _2b\"></span>provided <span class=\"_ _2b\"></span>to <span class=\"_ _0\"></span>the Chie<span class=\"_ _0\"></span>f operating <span class=\"_ _29\"></span>decision-make<span class=\"_ _0\"></span>r <span class=\"_ _29\"></span><span class=\"ff4\">(\u201cCODM\u201d)</span>. <span class=\"_ _29\"></span> <span class=\"_ _29\"> </span>The <span class=\"_ _29\"> </span><span class=\"ls1c\">CODM<span class=\"_ _25\"></span></span> <span class=\"_ _29\"></span>has <span class=\"_ _29\"></span>been <span class=\"_ _29\"></span>identif<span class=\"_ _0\"></span>ied <span class=\"_ _29\"></span>as <span class=\"_ _29\"></span>the <span class=\"_ _29\"></span>Board, <span class=\"_ _29\"></span>at <span class=\"_ _29\"></span>which <span class=\"_ _29\"></span>level strategic decis<span class=\"_ _0\"></span>ions are made. An operating segm<span class=\"_ _0\"></span>ent is a compon<span class=\"_ _0\"></span>ent of the G<span class=\"_ _0\"></span>roup: \u2022<span class=\"ff8\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">That engages in bus<span class=\"_ _0\"></span>iness activ<span class=\"_ _0\"></span>ities from which <span class=\"_ _0\"></span>it may earn reven<span class=\"_ _0\"></span>ues and earn <span class=\"_ _0\"></span>expenses, </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _5c\"> </span><span class=\"ff4\">Whose <span class=\"_ _0\"></span>operating <span class=\"_ _2b\"></span>results <span class=\"_ _2b\"></span>are regula<span class=\"_ _0\"></span>rly <span class=\"_ _0\"></span>reviewed <span class=\"_ _2b\"></span>by th<span class=\"_ _0\"></span>e e<span class=\"_ _2b\"></span>nt<span class=\"_ _25\"></span>ity\u2019<span class=\"_ _0\"></span>s ch<span class=\"_ _0\"></span>ief <span class=\"_ _0\"></span>operating <span class=\"_ _2b\"></span>decision<span class=\"ff1\">-maker to<span class=\"_ _0\"></span> </span></span></span>make decisions abou<span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span> resou<span class=\"_ _2b\"></span>r<span class=\"_ _25\"></span>ces <span class=\"_ _0\"></span>to be alloca<span class=\"_ _0\"></span>ted to the segment <span class=\"_ _0\"></span>and assess its per<span class=\"_ _0\"></span>formance, and \u2022<span class=\"ff8\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">For which discret<span class=\"_ _0\"></span>e financial in<span class=\"_ _0\"></span>formation is av<span class=\"_ _0\"></span>ailable</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "en",
    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-366": {
   "value": "Intangible asset<span class=\"_ _0\"></span>s <span class=\"ff5\">\u2013</span> exploration and eva<span class=\"_ _0\"></span>luation expe<span class=\"_ _0\"></span>nditure<span class=\"ff1\"> </span>Mineral <span class=\"_ _2f\"> </span>exploration <span class=\"_ _2f\"> </span>and <span class=\"_ _32\"> </span>evaluation<span class=\"_ _0\"></span> <span class=\"_ _32\"> </span>expenditu<span class=\"_ _0\"></span>re <span class=\"_ _2f\"> </span>r<span class=\"_ _25\"></span>e<span class=\"_ _0\"></span>lates <span class=\"_ _2f\"> </span>to <span class=\"_ _32\"> </span>costs <span class=\"_ _2f\"> </span>incurred <span class=\"_ _32\"> </span>in  the <span class=\"_ _32\"> </span>exploration <span class=\"_ _2f\"> </span>and evaluation <span class=\"_ _2b\"></span>of <span class=\"_ _2b\"></span>potential <span class=\"_ _2b\"></span>mineral <span class=\"_ _2b\"></span>resources <span class=\"_ _2b\"></span>and <span class=\"_ _2b\"></span>includes <span class=\"_ _0\"></span>exploration<span class=\"_ _0\"></span> <span class=\"_ _2b\"></span>and m<span class=\"_ _0\"></span>ineral <span class=\"_ _2b\"></span>licences, <span class=\"_ _2b\"></span>researching<span class=\"_ _0\"></span> <span class=\"_ _2b\"></span>and analysing <span class=\"_ _29\"> </span>historical <span class=\"_ _2a\"> </span>exploration <span class=\"_ _29\"></span>data, <span class=\"_ _2a\"> </span>exploratory <span class=\"_ _29\"></span>drill<span class=\"_ _25\"></span>ing, <span class=\"_ _29\"></span>trenching, <span class=\"_ _2a\"> </span>samp<span class=\"_ _0\"></span>ling <span class=\"_ _2a\"> </span>and <span class=\"_ _29\"></span>the <span class=\"_ _2a\"> </span>costs <span class=\"_ _2a\"> </span>of <span class=\"_ _2a\"> </span>pre-<span class=\"_ _61\"> </span>feasibility studie<span class=\"_ _0\"></span>s.  Exploration and <span class=\"_ _25\"></span>evalua<span class=\"_ _0\"></span>tion expenditure for <span class=\"_ _25\"></span>each area of <span class=\"_ _25\"></span>interes<span class=\"_ _0\"></span>t, <span class=\"_ _25\"></span>other than that <span class=\"_ _25\"></span>acquired from another entity, <span class=\"_ _25\"></span>is <span class=\"_ _28\"></span>charged <span class=\"_ _25\"></span>to <span class=\"_ _28\"></span>the <span class=\"_ _25\"></span>consolidated <span class=\"_ _25\"></span>statement <span class=\"_ _25\"></span>of <span class=\"_ _28\"></span>income <span class=\"_ _25\"></span>as <span class=\"_ _28\"></span>incurred <span class=\"_ _25\"></span>except <span class=\"_ _25\"></span>when <span class=\"_ _28\"></span>the <span class=\"_ _25\"></span>expenditure <span class=\"_ _25\"></span>is expected <span class=\"_ _29\"></span>to <span class=\"_ _2a\"> </span>be <span class=\"_ _29\"></span>recouped <span class=\"_ _29\"></span>from <span class=\"_ _2a\"> </span>futu<span class=\"_ _0\"></span>re <span class=\"_ _2a\"> </span>explo<span class=\"_ _0\"></span>itation <span class=\"_ _29\"></span>o<span class=\"_ _25\"></span>r <span class=\"_ _29\"></span>sale <span class=\"_ _29\"> </span>of <span class=\"_ _2a\"> </span>the <span class=\"_ _29\"></span>area <span class=\"_ _2a\"> </span>of <span class=\"_ _29\"></span>interest <span class=\"_ _29\"></span>and <span class=\"_ _2a\"> </span>it <span class=\"_ _29\"></span>is <span class=\"_ _2a\"> </span>planned <span class=\"_ _29\"></span>to continue with <span class=\"_ _0\"></span>active and <span class=\"_ _2b\"></span>significant opera<span class=\"_ _0\"></span>tions in <span class=\"_ _0\"></span>relation to <span class=\"_ _0\"></span>the area, <span class=\"_ _0\"></span>or at <span class=\"_ _0\"></span>the rep<span class=\"_ _0\"></span>orting period <span class=\"_ _2b\"></span>end, the activity <span class=\"_ _2b\"></span>has not <span class=\"_ _2b\"></span>reached <span class=\"_ _2b\"></span>a <span class=\"_ _0\"></span>stage <span class=\"_ _2b\"></span>which <span class=\"_ _2b\"></span>permits a <span class=\"_ _2b\"></span>reasonable <span class=\"_ _2b\"></span>assessment <span class=\"_ _2b\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _2b\"></span>existence <span class=\"_ _2b\"></span>of <span class=\"_ _0\"></span>commercially recoverable <span class=\"_ _2b\"></span>reserves, <span class=\"_ _2b\"></span>in which <span class=\"_ _2b\"></span>case <span class=\"_ _0\"></span>the <span class=\"_ _2b\"></span>expenditure <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>capitalis<span class=\"_ _0\"></span>ed.<span class=\"ff6\"> </span>Purchased<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>exploration<span class=\"_ _0\"></span> and<span class=\"_ _2b\"></span> evaluation<span class=\"_ _0\"></span> assets <span class=\"_ _29\"></span>are <span class=\"_ _29\"></span>recognised <span class=\"_ _29\"></span>at <span class=\"_ _29\"></span>their <span class=\"_ _2a\"> </span>fair <span class=\"_ _29\"></span>value <span class=\"_ _29\"></span>at <span class=\"_ _29\"></span>acquisition. <span class=\"_ _29\"></span>As <span class=\"_ _29\"></span>the <span class=\"_ _29\"> </span>capitalised <span class=\"_ _29\"></span>exploration <span class=\"_ _29\"></span>and <span class=\"_ _29\"></span>evaluation expenditure ass<span class=\"_ _0\"></span>et is not ava<span class=\"_ _0\"></span>ilable for use, i<span class=\"_ _0\"></span>t is not deprecia<span class=\"_ _0\"></span>ted.  Exploration <span class=\"_ _2b\"></span>and <span class=\"_ _2b\"></span>evalua<span class=\"_ _0\"></span>tion <span class=\"_ _2b\"></span>assets <span class=\"_ _2b\"></span>have <span class=\"_ _2b\"></span>an <span class=\"_ _2b\"></span>indefinite <span class=\"_ _2b\"></span>useful <span class=\"_ _21\"></span>life <span class=\"_ _2b\"></span>and <span class=\"_ _2b\"></span>are <span class=\"_ _2b\"></span>assessed <span class=\"_ _2b\"></span>for <span class=\"_ _2b\"></span>impairment <span class=\"_ _2b\"></span>annually<span class=\"_ _0\"></span> or <span class=\"_ _2b\"></span>when <span class=\"_ _2b\"></span>facts <span class=\"_ _2b\"></span>and <span class=\"_ _0\"></span>circumsta<span class=\"_ _0\"></span>nces <span class=\"_ _2b\"></span>suggest <span class=\"_ _2b\"></span>that <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>carrying <span class=\"_ _2b\"></span>amount <span class=\"_ _2b\"></span>of <span class=\"_ _0\"></span>an <span class=\"_ _2b\"></span>asset <span class=\"_ _2b\"></span>may <span class=\"_ _2b\"></span>exceed <span class=\"_ _2b\"></span>its <span class=\"_ _2b\"></span>recoverable amount. <span class=\"_ _2b\"></span>The <span class=\"_ _0\"></span>assessment <span class=\"_ _2b\"></span>is <span class=\"_ _2b\"></span>carried <span class=\"_ _2b\"></span>out<span class=\"_ _25\"></span> <span class=\"_ _2b\"></span>by <span class=\"_ _2b\"></span>allocating <span class=\"_ _2b\"></span>exploration <span class=\"_ _0\"></span>and <span class=\"_ _2b\"></span>evaluation <span class=\"_ _2b\"></span>assets <span class=\"_ _2b\"></span>to ca<span class=\"_ _0\"></span>sh <span class=\"_ _0\"></span>generat<span class=\"_ _0\"></span>ing units, <span class=\"_ _27\"> </span>which <span class=\"_ _26\"> </span>are <span class=\"_ _26\"> </span>based <span class=\"_ _27\"> </span>on <span class=\"_ _27\"> </span>specific <span class=\"_ _27\"> </span>projects <span class=\"_ _26\"> </span>or <span class=\"_ _27\"> </span>geographical<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>areas. <span class=\"_ _27\"> </span>IFRS <span class=\"_ _26\"> </span>6 <span class=\"_ _26\"> </span>permits <span class=\"_ _27\"> </span>impairments <span class=\"_ _26\"> </span>of exploration <span class=\"_ _2b\"></span>and <span class=\"_ _2b\"></span>evaluation <span class=\"_ _21\"></span>expenditure <span class=\"_ _2b\"></span>to <span class=\"_ _2b\"></span>be <span class=\"_ _2b\"></span>r<span class=\"_ _25\"></span>eve<span class=\"_ _0\"></span>rsed <span class=\"_ _2b\"></span>should <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>conditions <span class=\"_ _2b\"></span>which <span class=\"_ _2b\"></span>led <span class=\"_ _2b\"></span>to <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>impairm<span class=\"_ _25\"></span>en<span class=\"_ _0\"></span>t improve. The Group c<span class=\"_ _2b\"></span>ontinually monitors the posi<span class=\"_ _0\"></span>tion of the proje<span class=\"_ _0\"></span>cts capitalis<span class=\"_ _0\"></span>ed and impaired.  Whenever <span class=\"_ _2b\"></span>the explorat<span class=\"_ _0\"></span>ion <span class=\"_ _2b\"></span>for and <span class=\"_ _2b\"></span>evaluation of<span class=\"_ _2b\"></span> mineral <span class=\"_ _2b\"></span>resources <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cash <span class=\"_ _2b\"></span>generating uni<span class=\"_ _0\"></span>ts d<span class=\"_ _0\"></span>oes n<span class=\"_ _2b\"></span>ot<span class=\"_ _25\"></span> <span class=\"_ _2b\"></span>lead to  the <span class=\"_ _2c\"> </span>discovery <span class=\"_ _2c\"> </span>of  prov<span class=\"ls1d\">en</span>  viabl<span class=\"_ _0\"></span>e  quant<span class=\"_ _0\"></span>ities  of<span class=\"_ _0\"></span>  mi<span class=\"_ _0\"></span>neral  reso<span class=\"_ _0\"></span>urces <span class=\"_ _2c\"> </span>and  the <span class=\"_ _2c\"> </span>Group  h<span class=\"_ _0\"></span>as  dec<span class=\"_ _2b\"></span>i<span class=\"_ _25\"></span>ded<span class=\"_ _0\"></span>  to discontinue <span class=\"_ _27\"> </span>such <span class=\"_ _27\"> </span>activities <span class=\"_ _27\"> </span>of <span class=\"_ _2c\"> </span>that <span class=\"_ _2c\"> </span>unit, <span class=\"_ _27\"> </span>the <span class=\"_ _27\"> </span>as<span class=\"_ _25\"></span>s<span class=\"_ _0\"></span>ociated <span class=\"_ _27\"> </span>expenditures <span class=\"_ _27\"> </span>are <span class=\"_ _2c\"> </span>written <span class=\"_ _27\"> </span>off <span class=\"_ _27\"> </span>t<span class=\"_ _25\"></span>o <span class=\"_ _26\"> </span>the <span class=\"_ _2c\"> </span>Income Statement.  ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExplorationAndEvaluationExpenditures",
    "language": "en",
    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-379": {
   "value": "Intangible asset<span class=\"_ _0\"></span>s <span class=\"ff5\">\u2013</span> exploration and eva<span class=\"_ _0\"></span>luation expe<span class=\"_ _0\"></span>nditure<span class=\"ff1\"> </span>Mineral <span class=\"_ _2f\"> </span>exploration <span class=\"_ _2f\"> </span>and <span class=\"_ _32\"> </span>evaluation<span class=\"_ _0\"></span> <span class=\"_ _32\"> </span>expenditu<span class=\"_ _0\"></span>re <span class=\"_ _2f\"> </span>r<span class=\"_ _25\"></span>e<span class=\"_ _0\"></span>lates <span class=\"_ _2f\"> </span>to <span class=\"_ _32\"> </span>costs <span class=\"_ _2f\"> </span>incurred <span class=\"_ _32\"> </span>in  the <span class=\"_ _32\"> </span>exploration <span class=\"_ _2f\"> </span>and evaluation <span class=\"_ _2b\"></span>of <span class=\"_ _2b\"></span>potential <span class=\"_ _2b\"></span>mineral <span class=\"_ _2b\"></span>resources <span class=\"_ _2b\"></span>and <span class=\"_ _2b\"></span>includes <span class=\"_ _0\"></span>exploration<span class=\"_ _0\"></span> <span class=\"_ _2b\"></span>and m<span class=\"_ _0\"></span>ineral <span class=\"_ _2b\"></span>licences, <span class=\"_ _2b\"></span>researching<span class=\"_ _0\"></span> <span class=\"_ _2b\"></span>and analysing <span class=\"_ _29\"> </span>historical <span class=\"_ _2a\"> </span>exploration <span class=\"_ _29\"></span>data, <span class=\"_ _2a\"> </span>exploratory <span class=\"_ _29\"></span>drill<span class=\"_ _25\"></span>ing, <span class=\"_ _29\"></span>trenching, <span class=\"_ _2a\"> </span>samp<span class=\"_ _0\"></span>ling <span class=\"_ _2a\"> </span>and <span class=\"_ _29\"></span>the <span class=\"_ _2a\"> </span>costs <span class=\"_ _2a\"> </span>of <span class=\"_ _2a\"> </span>pre-<span class=\"_ _61\"> </span>feasibility studie<span class=\"_ _0\"></span>s.  Exploration and <span class=\"_ _25\"></span>evalua<span class=\"_ _0\"></span>tion expenditure for <span class=\"_ _25\"></span>each area of <span class=\"_ _25\"></span>interes<span class=\"_ _0\"></span>t, <span class=\"_ _25\"></span>other than that <span class=\"_ _25\"></span>acquired from another entity, <span class=\"_ _25\"></span>is <span class=\"_ _28\"></span>charged <span class=\"_ _25\"></span>to <span class=\"_ _28\"></span>the <span class=\"_ _25\"></span>consolidated <span class=\"_ _25\"></span>statement <span class=\"_ _25\"></span>of <span class=\"_ _28\"></span>income <span class=\"_ _25\"></span>as <span class=\"_ _28\"></span>incurred <span class=\"_ _25\"></span>except <span class=\"_ _25\"></span>when <span class=\"_ _28\"></span>the <span class=\"_ _25\"></span>expenditure <span class=\"_ _25\"></span>is expected <span class=\"_ _29\"></span>to <span class=\"_ _2a\"> </span>be <span class=\"_ _29\"></span>recouped <span class=\"_ _29\"></span>from <span class=\"_ _2a\"> </span>futu<span class=\"_ _0\"></span>re <span class=\"_ _2a\"> </span>explo<span class=\"_ _0\"></span>itation <span class=\"_ _29\"></span>o<span class=\"_ _25\"></span>r <span class=\"_ _29\"></span>sale <span class=\"_ _29\"> </span>of <span class=\"_ _2a\"> </span>the <span class=\"_ _29\"></span>area <span class=\"_ _2a\"> </span>of <span class=\"_ _29\"></span>interest <span class=\"_ _29\"></span>and <span class=\"_ _2a\"> </span>it <span class=\"_ _29\"></span>is <span class=\"_ _2a\"> </span>planned <span class=\"_ _29\"></span>to continue with <span class=\"_ _0\"></span>active and <span class=\"_ _2b\"></span>significant opera<span class=\"_ _0\"></span>tions in <span class=\"_ _0\"></span>relation to <span class=\"_ _0\"></span>the area, <span class=\"_ _0\"></span>or at <span class=\"_ _0\"></span>the rep<span class=\"_ _0\"></span>orting period <span class=\"_ _2b\"></span>end, the activity <span class=\"_ _2b\"></span>has not <span class=\"_ _2b\"></span>reached <span class=\"_ _2b\"></span>a <span class=\"_ _0\"></span>stage <span class=\"_ _2b\"></span>which <span class=\"_ _2b\"></span>permits a <span class=\"_ _2b\"></span>reasonable <span class=\"_ _2b\"></span>assessment <span class=\"_ _2b\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _2b\"></span>existence <span class=\"_ _2b\"></span>of <span class=\"_ _0\"></span>commercially recoverable <span class=\"_ _2b\"></span>reserves, <span class=\"_ _2b\"></span>in which <span class=\"_ _2b\"></span>case <span class=\"_ _0\"></span>the <span class=\"_ _2b\"></span>expenditure <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>capitalis<span class=\"_ _0\"></span>ed.<span class=\"ff6\"> </span>Purchased<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>exploration<span class=\"_ _0\"></span> and<span class=\"_ _2b\"></span> evaluation<span class=\"_ _0\"></span> assets <span class=\"_ _29\"></span>are <span class=\"_ _29\"></span>recognised <span class=\"_ _29\"></span>at <span class=\"_ _29\"></span>their <span class=\"_ _2a\"> </span>fair <span class=\"_ _29\"></span>value <span class=\"_ _29\"></span>at <span class=\"_ _29\"></span>acquisition. <span class=\"_ _29\"></span>As <span class=\"_ _29\"></span>the <span class=\"_ _29\"> </span>capitalised <span class=\"_ _29\"></span>exploration <span class=\"_ _29\"></span>and <span class=\"_ _29\"></span>evaluation expenditure ass<span class=\"_ _0\"></span>et is not ava<span class=\"_ _0\"></span>ilable for use, i<span class=\"_ _0\"></span>t is not deprecia<span class=\"_ _0\"></span>ted.  Exploration <span class=\"_ _2b\"></span>and <span class=\"_ _2b\"></span>evalua<span class=\"_ _0\"></span>tion <span class=\"_ _2b\"></span>assets <span class=\"_ _2b\"></span>have <span class=\"_ _2b\"></span>an <span class=\"_ _2b\"></span>indefinite <span class=\"_ _2b\"></span>useful <span class=\"_ _21\"></span>life <span class=\"_ _2b\"></span>and <span class=\"_ _2b\"></span>are <span class=\"_ _2b\"></span>assessed <span class=\"_ _2b\"></span>for <span class=\"_ _2b\"></span>impairment <span class=\"_ _2b\"></span>annually<span class=\"_ _0\"></span> or <span class=\"_ _2b\"></span>when <span class=\"_ _2b\"></span>facts <span class=\"_ _2b\"></span>and <span class=\"_ _0\"></span>circumsta<span class=\"_ _0\"></span>nces <span class=\"_ _2b\"></span>suggest <span class=\"_ _2b\"></span>that <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>carrying <span class=\"_ _2b\"></span>amount <span class=\"_ _2b\"></span>of <span class=\"_ _0\"></span>an <span class=\"_ _2b\"></span>asset <span class=\"_ _2b\"></span>may <span class=\"_ _2b\"></span>exceed <span class=\"_ _2b\"></span>its <span class=\"_ _2b\"></span>recoverable amount. <span class=\"_ _2b\"></span>The <span class=\"_ _0\"></span>assessment <span class=\"_ _2b\"></span>is <span class=\"_ _2b\"></span>carried <span class=\"_ _2b\"></span>out<span class=\"_ _25\"></span> <span class=\"_ _2b\"></span>by <span class=\"_ _2b\"></span>allocating <span class=\"_ _2b\"></span>exploration <span class=\"_ _0\"></span>and <span class=\"_ _2b\"></span>evaluation <span class=\"_ _2b\"></span>assets <span class=\"_ _2b\"></span>to ca<span class=\"_ _0\"></span>sh <span class=\"_ _0\"></span>generat<span class=\"_ _0\"></span>ing units, <span class=\"_ _27\"> </span>which <span class=\"_ _26\"> </span>are <span class=\"_ _26\"> </span>based <span class=\"_ _27\"> </span>on <span class=\"_ _27\"> </span>specific <span class=\"_ _27\"> </span>projects <span class=\"_ _26\"> </span>or <span class=\"_ _27\"> </span>geographical<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>areas. <span class=\"_ _27\"> </span>IFRS <span class=\"_ _26\"> </span>6 <span class=\"_ _26\"> </span>permits <span class=\"_ _27\"> </span>impairments <span class=\"_ _26\"> </span>of exploration <span class=\"_ _2b\"></span>and <span class=\"_ _2b\"></span>evaluation <span class=\"_ _21\"></span>expenditure <span class=\"_ _2b\"></span>to <span class=\"_ _2b\"></span>be <span class=\"_ _2b\"></span>r<span class=\"_ _25\"></span>eve<span class=\"_ _0\"></span>rsed <span class=\"_ _2b\"></span>should <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>conditions <span class=\"_ _2b\"></span>which <span class=\"_ _2b\"></span>led <span class=\"_ _2b\"></span>to <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>impairm<span class=\"_ _25\"></span>en<span class=\"_ _0\"></span>t improve. The Group c<span class=\"_ _2b\"></span>ontinually monitors the posi<span class=\"_ _0\"></span>tion of the proje<span class=\"_ _0\"></span>cts capitalis<span class=\"_ _0\"></span>ed and impaired.  Whenever <span class=\"_ _2b\"></span>the explorat<span class=\"_ _0\"></span>ion <span class=\"_ _2b\"></span>for and <span class=\"_ _2b\"></span>evaluation of<span class=\"_ _2b\"></span> mineral <span class=\"_ _2b\"></span>resources <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cash <span class=\"_ _2b\"></span>generating uni<span class=\"_ _0\"></span>ts d<span class=\"_ _0\"></span>oes n<span class=\"_ _2b\"></span>ot<span class=\"_ _25\"></span> <span class=\"_ _2b\"></span>lead to  the <span class=\"_ _2c\"> </span>discovery <span class=\"_ _2c\"> </span>of  prov<span class=\"ls1d\">en</span>  viabl<span class=\"_ _0\"></span>e  quant<span class=\"_ _0\"></span>ities  of<span class=\"_ _0\"></span>  mi<span class=\"_ _0\"></span>neral  reso<span class=\"_ _0\"></span>urces <span class=\"_ _2c\"> </span>and  the <span class=\"_ _2c\"> </span>Group  h<span class=\"_ _0\"></span>as  dec<span class=\"_ _2b\"></span>i<span class=\"_ _25\"></span>ded<span class=\"_ _0\"></span>  to discontinue <span class=\"_ _27\"> </span>such <span class=\"_ _27\"> </span>activities <span class=\"_ _27\"> </span>of <span class=\"_ _2c\"> </span>that <span class=\"_ _2c\"> </span>unit, <span class=\"_ _27\"> </span>the <span class=\"_ _27\"> </span>as<span class=\"_ _25\"></span>s<span class=\"_ _0\"></span>ociated <span class=\"_ _27\"> </span>expenditures <span class=\"_ _27\"> </span>are <span class=\"_ _2c\"> </span>written <span class=\"_ _27\"> </span>off <span class=\"_ _27\"> </span>t<span class=\"_ _25\"></span>o <span class=\"_ _26\"> </span>the <span class=\"_ _2c\"> </span>Income Statement. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-367": {
   "value": "Tangible fixed asse<span class=\"_ _0\"></span>ts <span class=\"ff5\">\u2013</span> Property, plan<span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span> and equ<span class=\"_ _2b\"></span>i<span class=\"_ _25\"></span>p<span class=\"_ _0\"></span>ment<span class=\"ff1\"> </span>Property, plant, <span class=\"_ _25\"></span>and <span class=\"_ _25\"></span>equ<span class=\"_ _0\"></span>ipment <span class=\"_ _25\"></span>a<span class=\"_ _0\"></span>re <span class=\"_ _25\"></span>stat<span class=\"_ _0\"></span>ed <span class=\"_ _25\"></span>at cost, <span class=\"_ _25\"></span>less accumulated <span class=\"_ _25\"></span>deprec<span class=\"_ _0\"></span>iation, and <span class=\"_ _25\"></span>any <span class=\"_ _25\"></span>p<span class=\"_ _0\"></span>rovision <span class=\"_ _25\"></span>f<span class=\"_ _0\"></span>or impairment losses<span class=\"_ _0\"></span>. Depreciation is <span class=\"_ _25\"></span>charged on <span class=\"_ _25\"></span>each <span class=\"_ _25\"></span>part of <span class=\"_ _25\"></span>an <span class=\"_ _25\"></span>item of <span class=\"_ _25\"></span>property, plant, <span class=\"_ _25\"></span>and equipment <span class=\"_ _25\"></span>to <span class=\"_ _25\"></span>wr<span class=\"_ _0\"></span>ite <span class=\"_ _25\"></span>off the <span class=\"_ _25\"></span>cost of <span class=\"_ _2c\"> </span>assets<span class=\"_ _0\"></span> <span class=\"_ _2c\"> </span>less <span class=\"_ _27\"> </span>the <span class=\"_ _27\"> </span>residual <span class=\"_ _27\"> </span>value <span class=\"_ _2c\"> </span>over <span class=\"_ _27\"> </span>their <span class=\"_ _2c\"> </span>estimate<span class=\"_ _2b\"></span>d <span class=\"_ _2c\"> </span>useful <span class=\"_ _2c\"> </span>lives, <span class=\"_ _27\"> </span>using <span class=\"_ _27\"> </span>the <span class=\"_ _27\"> </span>straight<span class=\"_ _25\"></span><span class=\"ff4\">\u2013</span>line <span class=\"_ _27\"> </span>method. Depreciation is cha<span class=\"_ _0\"></span>rged to the in<span class=\"_ _0\"></span>come state<span class=\"_ _0\"></span>ment. The estimated use<span class=\"_ _0\"></span>ful lives are as <span class=\"_ _0\"></span>follows: Vehicles <span class=\"ff4\">\u2013</span> 4 years ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-368": {
   "value": "Leases<span class=\"ff1\"> </span>Assets <span class=\"_ _2b\"></span>and <span class=\"_ _2b\"></span>liabilit<span class=\"_ _0\"></span>ies <span class=\"_ _2b\"></span>arising <span class=\"_ _21\"></span>from <span class=\"_ _2b\"></span>a <span class=\"_ _2b\"></span>lease <span class=\"_ _2b\"></span>are <span class=\"_ _2b\"></span>initially <span class=\"_ _21\"></span>measured <span class=\"_ _2b\"></span>on <span class=\"_ _2b\"></span>a <span class=\"_ _2b\"></span>present <span class=\"_ _2b\"></span>value <span class=\"_ _21\"></span>basis. <span class=\"_ _2b\"></span> <span class=\"_ _2b\"></span>Lease <span class=\"_ _2b\"></span>liabilities<span class=\"_ _0\"></span> include the net pre<span class=\"_ _0\"></span>sent value of <span class=\"_ _0\"></span>the following l<span class=\"_ _0\"></span>ease payments<span class=\"_ _0\"></span>: - <span class=\"_ _4f\"> </span><span class=\"ff1\">Fixed payments less<span class=\"_ _0\"></span> any lease ince<span class=\"_ _0\"></span>ntive receivabl<span class=\"_ _0\"></span>e. </span>- <span class=\"_ _4f\"> </span><span class=\"ff1\">Variable <span class=\"_ _25\"></span>lease <span class=\"_ _25\"></span>paym<span class=\"_ _0\"></span>ent <span class=\"_ _25\"></span>tha<span class=\"_ _0\"></span>t <span class=\"_ _25\"></span>are <span class=\"_ _25\"></span>based <span class=\"_ _25\"></span>on <span class=\"_ _25\"></span>an<span class=\"_ _0\"></span> <span class=\"_ _25\"></span>index <span class=\"_ _25\"></span>or rate, <span class=\"_ _25\"></span>initially <span class=\"_ _25\"></span>measured using <span class=\"_ _25\"></span>the <span class=\"_ _25\"></span>index <span class=\"_ _25\"></span>or </span>rate as at the co<span class=\"_ _0\"></span>mmencement da<span class=\"_ _0\"></span>te, and  - <span class=\"_ _4f\"> </span><span class=\"ff1\">Amounts expected <span class=\"_ _0\"></span>to be payable by t<span class=\"_ _0\"></span>he group unde<span class=\"_ _0\"></span>r residual value gua<span class=\"_ _0\"></span>rantees. </span>Lease  pay<span class=\"_ _0\"></span>ments <span class=\"_ _2c\"> </span>to  be <span class=\"_ _2c\"> </span>made  und<span class=\"_ _0\"></span>er  re<span class=\"_ _0\"></span>asonably <span class=\"_ _2c\"> </span>certain  e<span class=\"_ _0\"></span>xtension  o<span class=\"_ _2b\"></span>ptions  are <span class=\"_ _2c\"> </span>also  inc<span class=\"_ _0\"></span>luded <span class=\"_ _2c\"> </span>in  the measurement of <span class=\"_ _0\"></span>the liabilit<span class=\"_ _0\"></span>y. Lease payments are allocated between principal<span class=\"_ _0\"></span> and finance cost.  <span class=\"_ _25\"></span>The<span class=\"_ _0\"></span> finance cost is <span class=\"_ _25\"></span>ch<span class=\"_ _0\"></span>arged to profit or <span class=\"_ _2b\"></span>loss <span class=\"_ _2b\"></span>over <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>lease <span class=\"_ _2b\"></span>period <span class=\"_ _2b\"></span>so <span class=\"_ _2b\"></span>as <span class=\"_ _2b\"></span>to <span class=\"_ _0\"></span>produce <span class=\"_ _2b\"></span>a <span class=\"_ _2b\"></span>constant <span class=\"_ _21\"></span>periodic <span class=\"_ _2b\"></span>rate <span class=\"_ _2b\"></span>of <span class=\"_ _2b\"></span>interest <span class=\"_ _2b\"></span>on <span class=\"_ _0\"></span>the <span class=\"_ _2b\"></span>remaining <span class=\"_ _2b\"></span>balanc<span class=\"_ _0\"></span>e of the liability fo<span class=\"_ _0\"></span>r each peri<span class=\"_ _0\"></span>od. Right-of -use asse<span class=\"_ _0\"></span>ts are measured a<span class=\"_ _0\"></span>t cost comprisi<span class=\"_ _0\"></span>ng the following<span class=\"_ _0\"></span>: - <span class=\"_ _4f\"> </span><span class=\"ff1\">The amounts of the in<span class=\"_ _0\"></span>itial measur<span class=\"_ _0\"></span>ement of lea<span class=\"_ _0\"></span>se liability; </span>- <span class=\"_ _4f\"> </span><span class=\"ff1\">Any lease<span class=\"_ _0\"></span> paymen<span class=\"_ _0\"></span>ts made<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>t or <span class=\"_ _0\"></span>before <span class=\"_ _2b\"></span>the commence <span class=\"_ _0\"></span>date <span class=\"_ _0\"></span>less <span class=\"_ _0\"></span>any le<span class=\"_ _0\"></span>ase in<span class=\"_ _0\"></span>centives <span class=\"_ _0\"></span>received, <span class=\"_ _2b\"></span>and <span class=\"_ _25\"></span> </span>- <span class=\"_ _4f\"> </span><span class=\"ff1\">And initial direct co<span class=\"_ _0\"></span>sts. </span>Depreciation <span class=\"_ _2b\"></span>is charged <span class=\"_ _2b\"></span>over <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>shorter <span class=\"_ _2b\"></span>of<span class=\"_ _25\"></span> <span class=\"_ _2b\"></span>the <span class=\"_ _0\"></span>lease t<span class=\"_ _0\"></span>erm <span class=\"_ _0\"></span>and <span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>he <span class=\"_ _2b\"></span>related <span class=\"_ _0\"></span>leased <span class=\"_ _2b\"></span>as<span class=\"_ _25\"></span>s<span class=\"_ _0\"></span>et as <span class=\"_ _2b\"></span>per <span class=\"_ _0\"></span>the Gro<span class=\"_ _0\"></span>up\u2019s tangible fixed ass<span class=\"_ _0\"></span>et policy. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "en",
    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-369": {
   "value": "Financial instru<span class=\"_ _0\"></span>ments<span class=\"ff1\"> </span>Financial assets<span class=\"_ _0\"></span><span class=\"ff1\"> </span>Classification<span class=\"_ _0\"></span><span class=\"ff1\"> </span>The <span class=\"_ _26\"> </span>Group\u2019s <span class=\"_ _27\"> </span>financial <span class=\"_ _26\"> </span>assets <span class=\"_ _26\"> </span>consist <span class=\"_ _27\"> </span>of <span class=\"_ _26\"> </span>financial <span class=\"_ _27\"> </span>assets <span class=\"_ _26\"> </span>held <span class=\"_ _26\"> </span>at <span class=\"_ _27\"> </span>amortised <span class=\"_ _26\"> </span>cost. <span class=\"_ _27\"> </span> <span class=\"_ _27\"> </span>The <span class=\"_ _26\"> </span>classification<span class=\"_ _0\"></span> depends <span class=\"_ _2a\"> </span>on <span class=\"_ _2a\"> </span>the <span class=\"_ _2a\"> </span>purpose <span class=\"_ _29\"></span>for <span class=\"_ _2a\"> </span>which <span class=\"_ _2a\"> </span>the <span class=\"_ _2a\"> </span>financial <span class=\"_ _2a\"> </span>asset<span class=\"_ _0\"></span>s <span class=\"_ _2a\"> </span>were <span class=\"_ _2a\"> </span>acquired. <span class=\"_ _2a\"> </span> <span class=\"_ _29\"> </span>Management <span class=\"_ _2a\"> </span>determines <span class=\"_ _29\"></span>the classification of <span class=\"_ _0\"></span>its financial asset<span class=\"_ _0\"></span>s at initial recog<span class=\"_ _0\"></span>nition. Financial assets he<span class=\"_ _0\"></span>ld at amort<span class=\"_ _0\"></span>ised cost<span class=\"ff1\"> </span>Assets <span class=\"_ _28\"></span>that <span class=\"_ _28\"></span>are <span class=\"_ _28\"></span>held <span class=\"_ _29\"></span>for <span class=\"_ _25\"></span>collection <span class=\"_ _28\"></span>of <span class=\"_ _29\"></span>contrac<span class=\"_ _0\"></span>tual <span class=\"_ _28\"></span>cash <span class=\"_ _28\"></span>flows, <span class=\"_ _28\"></span>where <span class=\"_ _28\"></span>those <span class=\"_ _28\"></span>cash <span class=\"_ _28\"></span>flows <span class=\"_ _28\"></span>r<span class=\"_ _25\"></span>eprese<span class=\"_ _0\"></span>nt <span class=\"_ _28\"></span>solely payments <span class=\"_ _27\"> </span>of <span class=\"_ _2c\"> </span>principal<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>and <span class=\"_ _2c\"> </span>interest, <span class=\"_ _26\"> </span>ar<span class=\"_ _25\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>measured <span class=\"_ _2c\"> </span>at <span class=\"_ _27\"> </span>amortised <span class=\"_ _27\"> </span>cost. <span class=\"_ _27\"> </span> <span class=\"_ _2c\"> </span>Any <span class=\"_ _27\"> </span>gain <span class=\"_ _2c\"> </span>or <span class=\"_ _27\"> </span>loss <span class=\"_ _27\"> </span>arising <span class=\"_ _2c\"> </span>on derecognition <span class=\"_ _28\"></span>is <span class=\"_ _28\"></span>recognised <span class=\"_ _25\"></span>dir<span class=\"_ _25\"></span>ec<span class=\"_ _0\"></span>tly <span class=\"_ _28\"></span>in <span class=\"_ _28\"></span>t<span class=\"_ _25\"></span>h<span class=\"_ _0\"></span>e <span class=\"_ _28\"></span>profit <span class=\"_ _28\"></span>or <span class=\"_ _29\"></span>loss <span class=\"_ _28\"></span>and <span class=\"_ _29\"></span>presented <span class=\"_ _28\"></span>in <span class=\"_ _28\"></span>other <span class=\"_ _28\"></span>gain/(losses) <span class=\"_ _28\"></span>together with <span class=\"_ _25\"></span>fo<span class=\"_ _0\"></span>reign exchange <span class=\"_ _25\"></span>ga<span class=\"_ _0\"></span>ins and <span class=\"_ _25\"></span>losses.  <span class=\"_ _25\"></span>Impa<span class=\"_ _0\"></span>irment losses <span class=\"_ _25\"></span>are presented as <span class=\"_ _25\"></span>a separate <span class=\"_ _25\"></span>line item in <span class=\"_ _25\"></span>the statement of pro<span class=\"_ _0\"></span>fit or loss. They <span class=\"_ _2b\"></span>are i<span class=\"_ _0\"></span>ncluded <span class=\"_ _2b\"></span>in <span class=\"_ _0\"></span>current <span class=\"_ _2b\"></span>assets, <span class=\"_ _2b\"></span>except <span class=\"_ _2b\"></span>for <span class=\"_ _2b\"></span>m<span class=\"_ _25\"></span>a<span class=\"_ _0\"></span>turities <span class=\"_ _2b\"></span>greater <span class=\"_ _2b\"></span>than 12 <span class=\"_ _2b\"></span>months <span class=\"_ _2b\"></span>after <span class=\"_ _2b\"></span>the r<span class=\"_ _0\"></span>eporting <span class=\"_ _2b\"></span>date, which <span class=\"_ _2b\"></span>are <span class=\"_ _2b\"></span>classified <span class=\"_ _2b\"></span>as <span class=\"_ _2b\"></span>non-<span class=\"ff4\">current <span class=\"_ _2b\"></span>assets. <span class=\"_ _2b\"></span> <span class=\"_ _2b\"></span>The <span class=\"_ _2b\"></span>Group\u2019s <span class=\"_ _2b\"></span>financial <span class=\"_ _2b\"></span>assets <span class=\"_ _2b\"></span>at <span class=\"_ _2b\"></span>amortise<span class=\"_ _0\"></span>d <span class=\"_ _2b\"></span>cost <span class=\"_ _2b\"></span>comprise <span class=\"_ _2b\"></span>trade </span>and other current a<span class=\"_ _0\"></span>ssets and cash <span class=\"_ _0\"></span>and cash equivalent<span class=\"_ _0\"></span>s at the year <span class=\"_ _0\"></span>end. Recognition and m<span class=\"_ _0\"></span>easurement<span class=\"ff1\"> </span>Regular purchases and s<span class=\"_ _0\"></span>ales of financial assets are rec<span class=\"_ _0\"></span>ognised on the trade date <span class=\"ff4\">\u2013</span> the date on which the Group <span class=\"_ _25\"></span>commits t<span class=\"_ _25\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _25\"></span>purchasing or <span class=\"_ _25\"></span>selling <span class=\"_ _25\"></span>the <span class=\"_ _25\"></span>asset. <span class=\"_ _25\"></span> <span class=\"_ _25\"></span>Fin<span class=\"_ _0\"></span>ancial <span class=\"_ _25\"></span>assets <span class=\"_ _25\"></span>a<span class=\"_ _0\"></span>re <span class=\"_ _25\"></span>initially <span class=\"_ _25\"></span>measu<span class=\"_ _2b\"></span>r<span class=\"_ _25\"></span>ed at<span class=\"_ _25\"></span> fair <span class=\"_ _25\"></span>value plus <span class=\"_ _0\"></span>transaction <span class=\"_ _2b\"></span>costs. <span class=\"_ _2b\"></span> Fina<span class=\"_ _0\"></span>ncial <span class=\"_ _2b\"></span>as<span class=\"_ _25\"></span>s<span class=\"_ _0\"></span>ets <span class=\"_ _2b\"></span>are de-recognis<span class=\"_ _0\"></span>ed <span class=\"_ _2b\"></span>when the <span class=\"_ _2b\"></span>rights <span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>o <span class=\"_ _2b\"></span>receive <span class=\"_ _2b\"></span>cash <span class=\"_ _0\"></span>flows <span class=\"_ _2b\"></span>from <span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>h<span class=\"_ _0\"></span>e assets have exp<span class=\"_ _0\"></span>ired or have<span class=\"_ _0\"></span> been tran<span class=\"_ _0\"></span>sferred, and <span class=\"_ _0\"></span>the Group has<span class=\"_ _0\"></span> transferred su<span class=\"_ _0\"></span>bstantial<span class=\"_ _0\"></span>ly all of the <span class=\"_ _0\"></span>risks<span class=\"_ _0\"></span> and rewards of ow<span class=\"_ _0\"></span>nership.   Financial assets a<span class=\"_ _0\"></span>re subsequent<span class=\"_ _0\"></span>ly carried at a<span class=\"_ _0\"></span>mortised cost using t<span class=\"_ _0\"></span>he effective <span class=\"_ _0\"></span>interest method. Other <span class=\"_ _28\"></span>receivables <span class=\"_ _25\"></span>are <span class=\"_ _28\"></span>recognised <span class=\"_ _28\"></span>initially <span class=\"_ _28\"></span>at <span class=\"_ _28\"></span>the <span class=\"_ _28\"></span>amount <span class=\"_ _28\"></span>of <span class=\"_ _28\"></span>consideration <span class=\"_ _25\"></span>that <span class=\"_ _28\"></span>is <span class=\"_ _28\"></span>unconditional, <span class=\"_ _28\"></span>unless they <span class=\"_ _27\"> </span>contain <span class=\"_ _26\"> </span>significant <span class=\"_ _27\"> </span>financing <span class=\"_ _26\"> </span>components <span class=\"_ _27\"> </span>when <span class=\"_ _26\"> </span>t<span class=\"_ _25\"></span>hey <span class=\"_ _26\"> </span>are <span class=\"_ _27\"> </span>recognised <span class=\"_ _26\"> </span>at <span class=\"_ _27\"> </span>fair <span class=\"_ _27\"> </span>value. <span class=\"_ _27\"> </span> <span class=\"_ _27\"> </span>The <span class=\"_ _27\"> </span>other receivables in th<span class=\"_ _0\"></span>e accounts do not <span class=\"_ _0\"></span>contain signi<span class=\"_ _0\"></span>ficant financing compo<span class=\"_ _0\"></span>nents. Impairment of <span class=\"_ _0\"></span>financial assets<span class=\"ff1\"> </span>The Group assesses,<span class=\"_ _0\"></span> on a forward-looking basis, the expected credit losses<span class=\"_ _0\"></span> associated with its financia<span class=\"_ _0\"></span>l assets car<span class=\"_ _0\"></span>ried at <span class=\"_ _0\"></span>amortised<span class=\"_ _0\"></span> cost.<span class=\"_ _0\"></span>  <span class=\"_ _0\"></span>For trade <span class=\"_ _2b\"></span>and other r<span class=\"_ _0\"></span>eceivable <span class=\"_ _2b\"></span>due within <span class=\"_ _0\"></span>12 mon<span class=\"_ _0\"></span>ths the <span class=\"_ _0\"></span>Group <span class=\"_ _2b\"></span>applies the <span class=\"_ _0\"></span>simplified <span class=\"_ _2b\"></span>approach <span class=\"_ _2b\"></span>permitted <span class=\"_ _2b\"></span>by <span class=\"_ _0\"></span>IFRS <span class=\"_ _2b\"></span>9. Ther<span class=\"_ _0\"></span>efore, <span class=\"_ _2b\"></span>the <span class=\"_ _0\"></span>Group <span class=\"_ _2b\"></span>does <span class=\"_ _2b\"></span>not t<span class=\"_ _0\"></span>rack <span class=\"_ _2b\"></span>changes <span class=\"_ _2b\"></span>in cre<span class=\"_ _0\"></span>dit <span class=\"_ _2b\"></span>risk, but <span class=\"_ _25\"></span>rather <span class=\"_ _25\"></span>r<span class=\"_ _25\"></span>ec<span class=\"_ _0\"></span>ognises <span class=\"_ _25\"></span>a <span class=\"_ _25\"></span>loss <span class=\"_ _28\"></span>allowance <span class=\"_ _25\"></span>based <span class=\"_ _25\"></span>on <span class=\"_ _28\"></span>the <span class=\"_ _25\"></span>financial <span class=\"_ _28\"></span>asset\u2019s <span class=\"_ _25\"></span>lifetime <span class=\"_ _25\"></span>expected <span class=\"_ _25\"></span>credit <span class=\"_ _25\"></span>losses <span class=\"_ _28\"></span>at<span class=\"_ _0\"></span> each reporting d<span class=\"_ _0\"></span>ate. A <span class=\"_ _29\"></span>financial <span class=\"_ _28\"></span>asset <span class=\"_ _29\"></span>is <span class=\"_ _28\"></span>impaired <span class=\"_ _29\"></span>if <span class=\"_ _29\"></span>there <span class=\"_ _28\"></span>is <span class=\"_ _29\"></span>objective <span class=\"_ _29\"></span>evi<span class=\"_ _0\"></span>dence <span class=\"_ _29\"></span>of <span class=\"_ _28\"></span>impairment <span class=\"_ _29\"></span>as <span class=\"_ _28\"></span>a <span class=\"_ _29\"></span>result <span class=\"_ _29\"></span>of <span class=\"_ _28\"></span>one <span class=\"_ _29\"></span>or <span class=\"_ _29\"></span>more events that o<span class=\"_ _0\"></span>ccurred after <span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>h<span class=\"_ _0\"></span>e initial reco<span class=\"_ _0\"></span>gnition of <span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>he <span class=\"_ _0\"></span>asset, and t<span class=\"_ _0\"></span>hat loss even<span class=\"_ _0\"></span>t(s) had an<span class=\"_ _0\"></span> impact on <span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>he<span class=\"_ _0\"></span> estimated future <span class=\"_ _25\"></span>cash flows <span class=\"_ _25\"></span>of that <span class=\"_ _25\"></span>asse<span class=\"_ _0\"></span>t <span class=\"_ _25\"></span>that can <span class=\"_ _25\"></span>be <span class=\"_ _25\"></span>est<span class=\"_ _0\"></span>imated reliably. <span class=\"_ _25\"></span> <span class=\"_ _25\"></span>Th<span class=\"_ _2b\"></span>e <span class=\"_ _25\"></span>Group <span class=\"_ _25\"></span>as<span class=\"_ _0\"></span>sesses at <span class=\"_ _25\"></span>the <span class=\"_ _25\"></span>end<span class=\"_ _0\"></span> of <span class=\"_ _2b\"></span>each <span class=\"_ _0\"></span>reporting <span class=\"_ _2b\"></span>period <span class=\"_ _2b\"></span>whether <span class=\"_ _2b\"></span>there <span class=\"_ _2b\"></span>is obje<span class=\"_ _0\"></span>ctive <span class=\"_ _2b\"></span>evidence <span class=\"_ _2b\"></span>that a<span class=\"_ _0\"></span> <span class=\"_ _2b\"></span>financial <span class=\"_ _2b\"></span>asset, o<span class=\"_ _2b\"></span>r a <span class=\"_ _2b\"></span>group <span class=\"_ _2b\"></span>of <span class=\"_ _2b\"></span>f<span class=\"_ _25\"></span>inanc<span class=\"_ _2b\"></span>i<span class=\"_ _25\"></span>a<span class=\"_ _2b\"></span>l assets, is impaired.<span class=\"_ _0\"></span> The <span class=\"_ _29\"></span>criteria <span class=\"_ _29\"></span>that <span class=\"_ _29\"></span>the <span class=\"_ _29\"></span>Group <span class=\"_ _29\"></span>uses <span class=\"_ _29\"></span>to <span class=\"_ _29\"></span>determine <span class=\"_ _29\"></span>that <span class=\"_ _29\"></span>there <span class=\"_ _29\"></span>is <span class=\"_ _29\"></span>objective <span class=\"_ _29\"></span>evidence <span class=\"_ _29\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _29\"></span>an <span class=\"_ _29\"></span>impairment <span class=\"_ _29\"></span>loss include: \u2022<span class=\"ff8\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">Significant finan<span class=\"_ _0\"></span>cial difficu<span class=\"_ _0\"></span>lty of the issuer o<span class=\"_ _0\"></span>r obligor; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">A breach of con<span class=\"_ _0\"></span>tract, such as a d<span class=\"_ _0\"></span>efault or delinqu<span class=\"_ _0\"></span>ency in interest o<span class=\"_ _0\"></span>r principal repa<span class=\"_ _0\"></span>yments; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _5c\"> </span><span class=\"ff4\">The Group, <span class=\"_ _25\"></span>for economic <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>r <span class=\"_ _25\"></span>legal reasons relating t<span class=\"_ _25\"></span>he borrower\u2019s financial difficulty, <span class=\"_ _25\"></span>gran<span class=\"_ _0\"></span>ting </span></span>the borrower a con<span class=\"_ _0\"></span>cession that <span class=\"_ _0\"></span>the lender would no<span class=\"_ _0\"></span>t otherwise co<span class=\"_ _0\"></span>nsider; \u2022<span class=\"ff8\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">It becomes prob<span class=\"_ _0\"></span>able that th<span class=\"_ _0\"></span>e borrower will ente<span class=\"_ _0\"></span>r bankruptcy or o<span class=\"_ _0\"></span>ther financial <span class=\"_ _0\"></span>reorganisation. </span></span>The Group first as<span class=\"_ _0\"></span>sesses whether ob<span class=\"_ _0\"></span>jective evid<span class=\"_ _0\"></span>ence of impa<span class=\"_ _0\"></span>irment exists. The <span class=\"_ _2b\"></span>amount <span class=\"_ _2b\"></span>of <span class=\"_ _21\"></span>the <span class=\"_ _2b\"></span>loss <span class=\"_ _2b\"></span>is <span class=\"_ _2b\"></span>measured <span class=\"_ _21\"></span>as <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>difference <span class=\"_ _2b\"></span>between <span class=\"_ _21\"></span>the <span class=\"_ _2b\"></span>asset\u2019s <span class=\"_ _2b\"></span>carry<span class=\"_ _0\"></span>ing <span class=\"_ _2b\"></span>amount <span class=\"_ _21\"></span>and <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>present value <span class=\"_ _2c\"> </span>of <span class=\"_ _2c\"> </span>estimated <span class=\"_ _2c\"> </span>future <span class=\"_ _27\"> </span>cash  f<span class=\"_ _0\"></span>low <span class=\"_ _2c\"> </span>(excluding <span class=\"_ _27\"> </span>fut<span class=\"_ _25\"></span>u<span class=\"_ _0\"></span>re <span class=\"_ _2c\"> </span>credit <span class=\"_ _2c\"> </span>losses <span class=\"_ _2c\"> </span>that <span class=\"_ _2c\"> </span>have <span class=\"_ _27\"> </span>not<span class=\"_ _25\"></span> <span class=\"_ _27\"> </span>been  incu<span class=\"_ _2b\"></span>r<span class=\"_ _25\"></span>red)<span class=\"_ _0\"></span>, discounted <span class=\"_ _2b\"></span>at <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>financial <span class=\"_ _2b\"></span>asset\u2019s <span class=\"_ _2b\"></span>original <span class=\"_ _2b\"></span>effective <span class=\"_ _2b\"></span>interest <span class=\"_ _2b\"></span>rate. <span class=\"_ _2b\"></span> <span class=\"_ _2b\"></span>The <span class=\"_ _2b\"></span>asset\u2019s <span class=\"_ _2b\"></span>carrying <span class=\"_ _2b\"></span>amount <span class=\"_ _21\"></span>i<span class=\"_ _25\"></span>s <span class=\"_ _21\"></span>r<span class=\"_ _25\"></span>edu<span class=\"_ _0\"></span>ced and the loss is <span class=\"_ _0\"></span>recognised i<span class=\"_ _0\"></span>n profit or loss. If, in a subsequent period, the amount of the impairment loss decreases and the decrease can be related objectively t<span class=\"_ _25\"></span>o an <span class=\"_ _25\"></span>event occurring <span class=\"_ _25\"></span>after the <span class=\"_ _25\"></span>impairment<span class=\"_ _0\"></span> <span class=\"_ _25\"></span>was r<span class=\"_ _25\"></span>e<span class=\"_ _0\"></span>cognised (such <span class=\"_ _25\"></span>as <span class=\"_ _25\"></span>an improvement <span class=\"_ _25\"></span>in the debtor\u2019s credit rating), the r<span class=\"_ _0\"></span>eversal of the previo<span class=\"ff1\">usly recognised impairment loss is recognised<span class=\"_ _0\"></span> in profit </span>or loss. Financial liab<span class=\"_ _0\"></span>ilities at amortised <span class=\"_ _0\"></span>cost<span class=\"ff1\"> </span>Trade <span class=\"_ _29\"></span>payables <span class=\"_ _29\"></span>are <span class=\"_ _29\"></span>obligations <span class=\"_ _29\"></span>to <span class=\"_ _29\"></span>pay <span class=\"_ _29\"></span>for <span class=\"_ _29\"> </span>goods <span class=\"_ _29\"></span>or <span class=\"_ _2a\"> </span>services <span class=\"_ _28\"></span>that <span class=\"_ _2a\"> </span>have <span class=\"_ _29\"></span>been <span class=\"_ _29\"></span>acquired <span class=\"_ _28\"></span>i<span class=\"_ _25\"></span>n <span class=\"_ _29\"></span>the <span class=\"_ _29\"></span>ordinary<span class=\"_ _0\"></span> course <span class=\"_ _25\"></span>of <span class=\"_ _28\"></span>business <span class=\"_ _25\"></span>from <span class=\"_ _25\"></span>suppliers. <span class=\"_ _25\"></span> <span class=\"_ _25\"></span>Accounts <span class=\"_ _25\"></span>payable <span class=\"_ _25\"></span>are <span class=\"_ _28\"></span>classified <span class=\"_ _25\"></span>as <span class=\"_ _25\"></span>current <span class=\"_ _25\"></span>liabilities <span class=\"_ _25\"></span>if <span class=\"_ _28\"></span>payment <span class=\"_ _25\"></span>is due within one year<span class=\"_ _0\"></span> or less.  I<span class=\"_ _0\"></span>f not, they are presented a<span class=\"_ _2b\"></span>s non<span class=\"_ _25\"></span>-<span class=\"_ _0\"></span>current liabili<span class=\"_ _0\"></span>ties. Trade pay<span class=\"_ _0\"></span>ables <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>recognised <span class=\"_ _2b\"></span>initially at <span class=\"_ _2b\"></span>fair value, <span class=\"_ _0\"></span>and <span class=\"_ _2b\"></span>subsequently m<span class=\"_ _0\"></span>easured <span class=\"_ _0\"></span>at <span class=\"_ _0\"></span>amortised<span class=\"_ _0\"></span> cost <span class=\"_ _2b\"></span>using the effective in<span class=\"_ _0\"></span>terest metho<span class=\"_ _0\"></span>d.   Other <span class=\"_ _26\"> </span>financial <span class=\"_ _26\"> </span>liabilities <span class=\"_ _26\"> </span>are <span class=\"_ _26\"> </span>initially <span class=\"_ _26\"> </span>measured <span class=\"_ _26\"> </span>at <span class=\"_ _27\"> </span>fair <span class=\"_ _26\"> </span>value. <span class=\"_ _26\"> </span> <span class=\"_ _27\"> </span>They <span class=\"_ _26\"> </span>are <span class=\"_ _27\"> </span>subsequently <span class=\"_ _26\"> </span>measured <span class=\"_ _26\"> </span>at amortised cost us<span class=\"_ _0\"></span>ing the eff<span class=\"_ _0\"></span>ective interest me<span class=\"_ _0\"></span>thod.  Financial <span class=\"_ _2b\"></span>liabilities <span class=\"_ _2b\"></span>are <span class=\"_ _2b\"></span>de-<span class=\"ff4\">recognised <span class=\"_ _2b\"></span>when <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>Group\u2019s <span class=\"_ _2b\"></span>contractual <span class=\"_ _2b\"></span>obligations <span class=\"_ _2b\"></span>expire <span class=\"_ _2b\"></span>or <span class=\"_ _2b\"></span>are <span class=\"_ _2b\"></span>discharged </span>or cancelled. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-380": {
   "value": "Financial assets<span class=\"_ _0\"></span><span class=\"ff1\"> </span>Classification<span class=\"_ _0\"></span><span class=\"ff1\"> </span>The <span class=\"_ _26\"> </span>Group\u2019s <span class=\"_ _27\"> </span>financial <span class=\"_ _26\"> </span>assets <span class=\"_ _26\"> </span>consist <span class=\"_ _27\"> </span>of <span class=\"_ _26\"> </span>financial <span class=\"_ _27\"> </span>assets <span class=\"_ _26\"> </span>held <span class=\"_ _26\"> </span>at <span class=\"_ _27\"> </span>amortised <span class=\"_ _26\"> </span>cost. <span class=\"_ _27\"> </span> <span class=\"_ _27\"> </span>The <span class=\"_ _26\"> </span>classification<span class=\"_ _0\"></span> depends <span class=\"_ _2a\"> </span>on <span class=\"_ _2a\"> </span>the <span class=\"_ _2a\"> </span>purpose <span class=\"_ _29\"></span>for <span class=\"_ _2a\"> </span>which <span class=\"_ _2a\"> </span>the <span class=\"_ _2a\"> </span>financial <span class=\"_ _2a\"> </span>asset<span class=\"_ _0\"></span>s <span class=\"_ _2a\"> </span>were <span class=\"_ _2a\"> </span>acquired. <span class=\"_ _2a\"> </span> <span class=\"_ _29\"> </span>Management <span class=\"_ _2a\"> </span>determines <span class=\"_ _29\"></span>the classification of <span class=\"_ _0\"></span>its financial asset<span class=\"_ _0\"></span>s at initial recog<span class=\"_ _0\"></span>nition. Financial assets he<span class=\"_ _0\"></span>ld at amort<span class=\"_ _0\"></span>ised cost<span class=\"ff1\"> </span>Assets <span class=\"_ _28\"></span>that <span class=\"_ _28\"></span>are <span class=\"_ _28\"></span>held <span class=\"_ _29\"></span>for <span class=\"_ _25\"></span>collection <span class=\"_ _28\"></span>of <span class=\"_ _29\"></span>contrac<span class=\"_ _0\"></span>tual <span class=\"_ _28\"></span>cash <span class=\"_ _28\"></span>flows, <span class=\"_ _28\"></span>where <span class=\"_ _28\"></span>those <span class=\"_ _28\"></span>cash <span class=\"_ _28\"></span>flows <span class=\"_ _28\"></span>r<span class=\"_ _25\"></span>eprese<span class=\"_ _0\"></span>nt <span class=\"_ _28\"></span>solely payments <span class=\"_ _27\"> </span>of <span class=\"_ _2c\"> </span>principal<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>and <span class=\"_ _2c\"> </span>interest, <span class=\"_ _26\"> </span>ar<span class=\"_ _25\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>measured <span class=\"_ _2c\"> </span>at <span class=\"_ _27\"> </span>amortised <span class=\"_ _27\"> </span>cost. <span class=\"_ _27\"> </span> <span class=\"_ _2c\"> </span>Any <span class=\"_ _27\"> </span>gain <span class=\"_ _2c\"> </span>or <span class=\"_ _27\"> </span>loss <span class=\"_ _27\"> </span>arising <span class=\"_ _2c\"> </span>on derecognition <span class=\"_ _28\"></span>is <span class=\"_ _28\"></span>recognised <span class=\"_ _25\"></span>dir<span class=\"_ _25\"></span>ec<span class=\"_ _0\"></span>tly <span class=\"_ _28\"></span>in <span class=\"_ _28\"></span>t<span class=\"_ _25\"></span>h<span class=\"_ _0\"></span>e <span class=\"_ _28\"></span>profit <span class=\"_ _28\"></span>or <span class=\"_ _29\"></span>loss <span class=\"_ _28\"></span>and <span class=\"_ _29\"></span>presented <span class=\"_ _28\"></span>in <span class=\"_ _28\"></span>other <span class=\"_ _28\"></span>gain/(losses) <span class=\"_ _28\"></span>together with <span class=\"_ _25\"></span>fo<span class=\"_ _0\"></span>reign exchange <span class=\"_ _25\"></span>ga<span class=\"_ _0\"></span>ins and <span class=\"_ _25\"></span>losses.  <span class=\"_ _25\"></span>Impa<span class=\"_ _0\"></span>irment losses <span class=\"_ _25\"></span>are presented as <span class=\"_ _25\"></span>a separate <span class=\"_ _25\"></span>line item in <span class=\"_ _25\"></span>the statement of pro<span class=\"_ _0\"></span>fit or loss. They <span class=\"_ _2b\"></span>are i<span class=\"_ _0\"></span>ncluded <span class=\"_ _2b\"></span>in <span class=\"_ _0\"></span>current <span class=\"_ _2b\"></span>assets, <span class=\"_ _2b\"></span>except <span class=\"_ _2b\"></span>for <span class=\"_ _2b\"></span>m<span class=\"_ _25\"></span>a<span class=\"_ _0\"></span>turities <span class=\"_ _2b\"></span>greater <span class=\"_ _2b\"></span>than 12 <span class=\"_ _2b\"></span>months <span class=\"_ _2b\"></span>after <span class=\"_ _2b\"></span>the r<span class=\"_ _0\"></span>eporting <span class=\"_ _2b\"></span>date, which <span class=\"_ _2b\"></span>are <span class=\"_ _2b\"></span>classified <span class=\"_ _2b\"></span>as <span class=\"_ _2b\"></span>non-<span class=\"ff4\">current <span class=\"_ _2b\"></span>assets. <span class=\"_ _2b\"></span> <span class=\"_ _2b\"></span>The <span class=\"_ _2b\"></span>Group\u2019s <span class=\"_ _2b\"></span>financial <span class=\"_ _2b\"></span>assets <span class=\"_ _2b\"></span>at <span class=\"_ _2b\"></span>amortise<span class=\"_ _0\"></span>d <span class=\"_ _2b\"></span>cost <span class=\"_ _2b\"></span>comprise <span class=\"_ _2b\"></span>trade </span>and other current a<span class=\"_ _0\"></span>ssets and cash <span class=\"_ _0\"></span>and cash equivalent<span class=\"_ _0\"></span>s at the year <span class=\"_ _0\"></span>end. Recognition and m<span class=\"_ _0\"></span>easurement<span class=\"ff1\"> </span>Regular purchases and s<span class=\"_ _0\"></span>ales of financial assets are rec<span class=\"_ _0\"></span>ognised on the trade date <span class=\"ff4\">\u2013</span> the date on which the Group <span class=\"_ _25\"></span>commits t<span class=\"_ _25\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _25\"></span>purchasing or <span class=\"_ _25\"></span>selling <span class=\"_ _25\"></span>the <span class=\"_ _25\"></span>asset. <span class=\"_ _25\"></span> <span class=\"_ _25\"></span>Fin<span class=\"_ _0\"></span>ancial <span class=\"_ _25\"></span>assets <span class=\"_ _25\"></span>a<span class=\"_ _0\"></span>re <span class=\"_ _25\"></span>initially <span class=\"_ _25\"></span>measu<span class=\"_ _2b\"></span>r<span class=\"_ _25\"></span>ed at<span class=\"_ _25\"></span> fair <span class=\"_ _25\"></span>value plus <span class=\"_ _0\"></span>transaction <span class=\"_ _2b\"></span>costs. <span class=\"_ _2b\"></span> Fina<span class=\"_ _0\"></span>ncial <span class=\"_ _2b\"></span>as<span class=\"_ _25\"></span>s<span class=\"_ _0\"></span>ets <span class=\"_ _2b\"></span>are de-recognis<span class=\"_ _0\"></span>ed <span class=\"_ _2b\"></span>when the <span class=\"_ _2b\"></span>rights <span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>o <span class=\"_ _2b\"></span>receive <span class=\"_ _2b\"></span>cash <span class=\"_ _0\"></span>flows <span class=\"_ _2b\"></span>from <span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>h<span class=\"_ _0\"></span>e assets have exp<span class=\"_ _0\"></span>ired or have<span class=\"_ _0\"></span> been tran<span class=\"_ _0\"></span>sferred, and <span class=\"_ _0\"></span>the Group has<span class=\"_ _0\"></span> transferred su<span class=\"_ _0\"></span>bstantial<span class=\"_ _0\"></span>ly all of the <span class=\"_ _0\"></span>risks<span class=\"_ _0\"></span> and rewards of ow<span class=\"_ _0\"></span>nership.   Financial assets a<span class=\"_ _0\"></span>re subsequent<span class=\"_ _0\"></span>ly carried at a<span class=\"_ _0\"></span>mortised cost using t<span class=\"_ _0\"></span>he effective <span class=\"_ _0\"></span>interest method. Other <span class=\"_ _28\"></span>receivables <span class=\"_ _25\"></span>are <span class=\"_ _28\"></span>recognised <span class=\"_ _28\"></span>initially <span class=\"_ _28\"></span>at <span class=\"_ _28\"></span>the <span class=\"_ _28\"></span>amount <span class=\"_ _28\"></span>of <span class=\"_ _28\"></span>consideration <span class=\"_ _25\"></span>that <span class=\"_ _28\"></span>is <span class=\"_ _28\"></span>unconditional, <span class=\"_ _28\"></span>unless they <span class=\"_ _27\"> </span>contain <span class=\"_ _26\"> </span>significant <span class=\"_ _27\"> </span>financing <span class=\"_ _26\"> </span>components <span class=\"_ _27\"> </span>when <span class=\"_ _26\"> </span>t<span class=\"_ _25\"></span>hey <span class=\"_ _26\"> </span>are <span class=\"_ _27\"> </span>recognised <span class=\"_ _26\"> </span>at <span class=\"_ _27\"> </span>fair <span class=\"_ _27\"> </span>value. <span class=\"_ _27\"> </span> <span class=\"_ _27\"> </span>The <span class=\"_ _27\"> </span>other receivables in th<span class=\"_ _0\"></span>e accounts do not <span class=\"_ _0\"></span>contain signi<span class=\"_ _0\"></span>ficant financing compo<span class=\"_ _0\"></span>nents. Impairment of <span class=\"_ _0\"></span>financial assets<span class=\"ff1\"> </span>The Group assesses,<span class=\"_ _0\"></span> on a forward-looking basis, the expected credit losses<span class=\"_ _0\"></span> associated with its financia<span class=\"_ _0\"></span>l assets car<span class=\"_ _0\"></span>ried at <span class=\"_ _0\"></span>amortised<span class=\"_ _0\"></span> cost.<span class=\"_ _0\"></span>  <span class=\"_ _0\"></span>For trade <span class=\"_ _2b\"></span>and other r<span class=\"_ _0\"></span>eceivable <span class=\"_ _2b\"></span>due within <span class=\"_ _0\"></span>12 mon<span class=\"_ _0\"></span>ths the <span class=\"_ _0\"></span>Group <span class=\"_ _2b\"></span>applies the <span class=\"_ _0\"></span>simplified <span class=\"_ _2b\"></span>approach <span class=\"_ _2b\"></span>permitted <span class=\"_ _2b\"></span>by <span class=\"_ _0\"></span>IFRS <span class=\"_ _2b\"></span>9. Ther<span class=\"_ _0\"></span>efore, <span class=\"_ _2b\"></span>the <span class=\"_ _0\"></span>Group <span class=\"_ _2b\"></span>does <span class=\"_ _2b\"></span>not t<span class=\"_ _0\"></span>rack <span class=\"_ _2b\"></span>changes <span class=\"_ _2b\"></span>in cre<span class=\"_ _0\"></span>dit <span class=\"_ _2b\"></span>risk, but <span class=\"_ _25\"></span>rather <span class=\"_ _25\"></span>r<span class=\"_ _25\"></span>ec<span class=\"_ _0\"></span>ognises <span class=\"_ _25\"></span>a <span class=\"_ _25\"></span>loss <span class=\"_ _28\"></span>allowance <span class=\"_ _25\"></span>based <span class=\"_ _25\"></span>on <span class=\"_ _28\"></span>the <span class=\"_ _25\"></span>financial <span class=\"_ _28\"></span>asset\u2019s <span class=\"_ _25\"></span>lifetime <span class=\"_ _25\"></span>expected <span class=\"_ _25\"></span>credit <span class=\"_ _25\"></span>losses <span class=\"_ _28\"></span>at<span class=\"_ _0\"></span> each reporting d<span class=\"_ _0\"></span>ate. A <span class=\"_ _29\"></span>financial <span class=\"_ _28\"></span>asset <span class=\"_ _29\"></span>is <span class=\"_ _28\"></span>impaired <span class=\"_ _29\"></span>if <span class=\"_ _29\"></span>there <span class=\"_ _28\"></span>is <span class=\"_ _29\"></span>objective <span class=\"_ _29\"></span>evi<span class=\"_ _0\"></span>dence <span class=\"_ _29\"></span>of <span class=\"_ _28\"></span>impairment <span class=\"_ _29\"></span>as <span class=\"_ _28\"></span>a <span class=\"_ _29\"></span>result <span class=\"_ _29\"></span>of <span class=\"_ _28\"></span>one <span class=\"_ _29\"></span>or <span class=\"_ _29\"></span>more events that o<span class=\"_ _0\"></span>ccurred after <span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>h<span class=\"_ _0\"></span>e initial reco<span class=\"_ _0\"></span>gnition of <span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>he <span class=\"_ _0\"></span>asset, and t<span class=\"_ _0\"></span>hat loss even<span class=\"_ _0\"></span>t(s) had an<span class=\"_ _0\"></span> impact on <span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>he<span class=\"_ _0\"></span> estimated future <span class=\"_ _25\"></span>cash flows <span class=\"_ _25\"></span>of that <span class=\"_ _25\"></span>asse<span class=\"_ _0\"></span>t <span class=\"_ _25\"></span>that can <span class=\"_ _25\"></span>be <span class=\"_ _25\"></span>est<span class=\"_ _0\"></span>imated reliably. <span class=\"_ _25\"></span> <span class=\"_ _25\"></span>Th<span class=\"_ _2b\"></span>e <span class=\"_ _25\"></span>Group <span class=\"_ _25\"></span>as<span class=\"_ _0\"></span>sesses at <span class=\"_ _25\"></span>the <span class=\"_ _25\"></span>end<span class=\"_ _0\"></span> of <span class=\"_ _2b\"></span>each <span class=\"_ _0\"></span>reporting <span class=\"_ _2b\"></span>period <span class=\"_ _2b\"></span>whether <span class=\"_ _2b\"></span>there <span class=\"_ _2b\"></span>is obje<span class=\"_ _0\"></span>ctive <span class=\"_ _2b\"></span>evidence <span class=\"_ _2b\"></span>that a<span class=\"_ _0\"></span> <span class=\"_ _2b\"></span>financial <span class=\"_ _2b\"></span>asset, o<span class=\"_ _2b\"></span>r a <span class=\"_ _2b\"></span>group <span class=\"_ _2b\"></span>of <span class=\"_ _2b\"></span>f<span class=\"_ _25\"></span>inanc<span class=\"_ _2b\"></span>i<span class=\"_ _25\"></span>a<span class=\"_ _2b\"></span>l assets, is impaired.<span class=\"_ _0\"></span> The <span class=\"_ _29\"></span>criteria <span class=\"_ _29\"></span>that <span class=\"_ _29\"></span>the <span class=\"_ _29\"></span>Group <span class=\"_ _29\"></span>uses <span class=\"_ _29\"></span>to <span class=\"_ _29\"></span>determine <span class=\"_ _29\"></span>that <span class=\"_ _29\"></span>there <span class=\"_ _29\"></span>is <span class=\"_ _29\"></span>objective <span class=\"_ _29\"></span>evidence <span class=\"_ _29\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _29\"></span>an <span class=\"_ _29\"></span>impairment <span class=\"_ _29\"></span>loss include: \u2022<span class=\"ff8\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">Significant finan<span class=\"_ _0\"></span>cial difficu<span class=\"_ _0\"></span>lty of the issuer o<span class=\"_ _0\"></span>r obligor; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">A breach of con<span class=\"_ _0\"></span>tract, such as a d<span class=\"_ _0\"></span>efault or delinqu<span class=\"_ _0\"></span>ency in interest o<span class=\"_ _0\"></span>r principal repa<span class=\"_ _0\"></span>yments; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _5c\"> </span><span class=\"ff4\">The Group, <span class=\"_ _25\"></span>for economic <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>r <span class=\"_ _25\"></span>legal reasons relating t<span class=\"_ _25\"></span>he borrower\u2019s financial difficulty, <span class=\"_ _25\"></span>gran<span class=\"_ _0\"></span>ting </span></span>the borrower a con<span class=\"_ _0\"></span>cession that <span class=\"_ _0\"></span>the lender would no<span class=\"_ _0\"></span>t otherwise co<span class=\"_ _0\"></span>nsider; \u2022<span class=\"ff8\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">It becomes prob<span class=\"_ _0\"></span>able that th<span class=\"_ _0\"></span>e borrower will ente<span class=\"_ _0\"></span>r bankruptcy or o<span class=\"_ _0\"></span>ther financial <span class=\"_ _0\"></span>reorganisation. </span></span>The Group first as<span class=\"_ _0\"></span>sesses whether ob<span class=\"_ _0\"></span>jective evid<span class=\"_ _0\"></span>ence of impa<span class=\"_ _0\"></span>irment exists. The <span class=\"_ _2b\"></span>amount <span class=\"_ _2b\"></span>of <span class=\"_ _21\"></span>the <span class=\"_ _2b\"></span>loss <span class=\"_ _2b\"></span>is <span class=\"_ _2b\"></span>measured <span class=\"_ _21\"></span>as <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>difference <span class=\"_ _2b\"></span>between <span class=\"_ _21\"></span>the <span class=\"_ _2b\"></span>asset\u2019s <span class=\"_ _2b\"></span>carry<span class=\"_ _0\"></span>ing <span class=\"_ _2b\"></span>amount <span class=\"_ _21\"></span>and <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>present value <span class=\"_ _2c\"> </span>of <span class=\"_ _2c\"> </span>estimated <span class=\"_ _2c\"> </span>future <span class=\"_ _27\"> </span>cash  f<span class=\"_ _0\"></span>low <span class=\"_ _2c\"> </span>(excluding <span class=\"_ _27\"> </span>fut<span class=\"_ _25\"></span>u<span class=\"_ _0\"></span>re <span class=\"_ _2c\"> </span>credit <span class=\"_ _2c\"> </span>losses <span class=\"_ _2c\"> </span>that <span class=\"_ _2c\"> </span>have <span class=\"_ _27\"> </span>not<span class=\"_ _25\"></span> <span class=\"_ _27\"> </span>been  incu<span class=\"_ _2b\"></span>r<span class=\"_ _25\"></span>red)<span class=\"_ _0\"></span>, discounted <span class=\"_ _2b\"></span>at <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>financial <span class=\"_ _2b\"></span>asset\u2019s <span class=\"_ _2b\"></span>original <span class=\"_ _2b\"></span>effective <span class=\"_ _2b\"></span>interest <span class=\"_ _2b\"></span>rate. <span class=\"_ _2b\"></span> <span class=\"_ _2b\"></span>The <span class=\"_ _2b\"></span>asset\u2019s <span class=\"_ _2b\"></span>carrying <span class=\"_ _2b\"></span>amount <span class=\"_ _21\"></span>i<span class=\"_ _25\"></span>s <span class=\"_ _21\"></span>r<span class=\"_ _25\"></span>edu<span class=\"_ _0\"></span>ced and the loss is <span class=\"_ _0\"></span>recognised i<span class=\"_ _0\"></span>n profit or loss. If, in a subsequent period, the amount of the impairment loss decreases and the decrease can be related objectively t<span class=\"_ _25\"></span>o an <span class=\"_ _25\"></span>event occurring <span class=\"_ _25\"></span>after the <span class=\"_ _25\"></span>impairment<span class=\"_ _0\"></span> <span class=\"_ _25\"></span>was r<span class=\"_ _25\"></span>e<span class=\"_ _0\"></span>cognised (such <span class=\"_ _25\"></span>as <span class=\"_ _25\"></span>an improvement <span class=\"_ _25\"></span>in the debtor\u2019s credit rating), the r<span class=\"_ _0\"></span>eversal of the previo<span class=\"ff1\">usly recognised impairment loss is recognised<span class=\"_ _0\"></span> in profit </span>or loss. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-383": {
   "value": "Recognition and m<span class=\"_ _0\"></span>easurement<span class=\"ff1\"> </span>Regular purchases and s<span class=\"_ _0\"></span>ales of financial assets are rec<span class=\"_ _0\"></span>ognised on the trade date <span class=\"ff4\">\u2013</span> the date on which the Group <span class=\"_ _25\"></span>commits t<span class=\"_ _25\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _25\"></span>purchasing or <span class=\"_ _25\"></span>selling <span class=\"_ _25\"></span>the <span class=\"_ _25\"></span>asset. <span class=\"_ _25\"></span> <span class=\"_ _25\"></span>Fin<span class=\"_ _0\"></span>ancial <span class=\"_ _25\"></span>assets <span class=\"_ _25\"></span>a<span class=\"_ _0\"></span>re <span class=\"_ _25\"></span>initially <span class=\"_ _25\"></span>measu<span class=\"_ _2b\"></span>r<span class=\"_ _25\"></span>ed at<span class=\"_ _25\"></span> fair <span class=\"_ _25\"></span>value plus <span class=\"_ _0\"></span>transaction <span class=\"_ _2b\"></span>costs. <span class=\"_ _2b\"></span> Fina<span class=\"_ _0\"></span>ncial <span class=\"_ _2b\"></span>as<span class=\"_ _25\"></span>s<span class=\"_ _0\"></span>ets <span class=\"_ _2b\"></span>are de-recognis<span class=\"_ _0\"></span>ed <span class=\"_ _2b\"></span>when the <span class=\"_ _2b\"></span>rights <span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>o <span class=\"_ _2b\"></span>receive <span class=\"_ _2b\"></span>cash <span class=\"_ _0\"></span>flows <span class=\"_ _2b\"></span>from <span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>h<span class=\"_ _0\"></span>e assets have exp<span class=\"_ _0\"></span>ired or have<span class=\"_ _0\"></span> been tran<span class=\"_ _0\"></span>sferred, and <span class=\"_ _0\"></span>the Group has<span class=\"_ _0\"></span> transferred su<span class=\"_ _0\"></span>bstantial<span class=\"_ _0\"></span>ly all of the <span class=\"_ _0\"></span>risks<span class=\"_ _0\"></span> and rewards of ow<span class=\"_ _0\"></span>nership.   Financial assets a<span class=\"_ _0\"></span>re subsequent<span class=\"_ _0\"></span>ly carried at a<span class=\"_ _0\"></span>mortised cost using t<span class=\"_ _0\"></span>he effective <span class=\"_ _0\"></span>interest method. Other <span class=\"_ _28\"></span>receivables <span class=\"_ _25\"></span>are <span class=\"_ _28\"></span>recognised <span class=\"_ _28\"></span>initially <span class=\"_ _28\"></span>at <span class=\"_ _28\"></span>the <span class=\"_ _28\"></span>amount <span class=\"_ _28\"></span>of <span class=\"_ _28\"></span>consideration <span class=\"_ _25\"></span>that <span class=\"_ _28\"></span>is <span class=\"_ _28\"></span>unconditional, <span class=\"_ _28\"></span>unless they <span class=\"_ _27\"> </span>contain <span class=\"_ _26\"> </span>significant <span class=\"_ _27\"> </span>financing <span class=\"_ _26\"> </span>components <span class=\"_ _27\"> </span>when <span class=\"_ _26\"> </span>t<span class=\"_ _25\"></span>hey <span class=\"_ _26\"> </span>are <span class=\"_ _27\"> </span>recognised <span class=\"_ _26\"> </span>at <span class=\"_ _27\"> </span>fair <span class=\"_ _27\"> </span>value. <span class=\"_ _27\"> </span> <span class=\"_ _27\"> </span>The <span class=\"_ _27\"> </span>other receivables in th<span class=\"_ _0\"></span>e accounts do not <span class=\"_ _0\"></span>contain signi<span class=\"_ _0\"></span>ficant financing compo<span class=\"_ _0\"></span>nents. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
    "language": "en",
    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-384": {
   "value": "Impairment of <span class=\"_ _0\"></span>financial assets<span class=\"ff1\"> </span>The Group assesses,<span class=\"_ _0\"></span> on a forward-looking basis, the expected credit losses<span class=\"_ _0\"></span> associated with its financia<span class=\"_ _0\"></span>l assets car<span class=\"_ _0\"></span>ried at <span class=\"_ _0\"></span>amortised<span class=\"_ _0\"></span> cost.<span class=\"_ _0\"></span>  <span class=\"_ _0\"></span>For trade <span class=\"_ _2b\"></span>and other r<span class=\"_ _0\"></span>eceivable <span class=\"_ _2b\"></span>due within <span class=\"_ _0\"></span>12 mon<span class=\"_ _0\"></span>ths the <span class=\"_ _0\"></span>Group <span class=\"_ _2b\"></span>applies the <span class=\"_ _0\"></span>simplified <span class=\"_ _2b\"></span>approach <span class=\"_ _2b\"></span>permitted <span class=\"_ _2b\"></span>by <span class=\"_ _0\"></span>IFRS <span class=\"_ _2b\"></span>9. Ther<span class=\"_ _0\"></span>efore, <span class=\"_ _2b\"></span>the <span class=\"_ _0\"></span>Group <span class=\"_ _2b\"></span>does <span class=\"_ _2b\"></span>not t<span class=\"_ _0\"></span>rack <span class=\"_ _2b\"></span>changes <span class=\"_ _2b\"></span>in cre<span class=\"_ _0\"></span>dit <span class=\"_ _2b\"></span>risk, but <span class=\"_ _25\"></span>rather <span class=\"_ _25\"></span>r<span class=\"_ _25\"></span>ec<span class=\"_ _0\"></span>ognises <span class=\"_ _25\"></span>a <span class=\"_ _25\"></span>loss <span class=\"_ _28\"></span>allowance <span class=\"_ _25\"></span>based <span class=\"_ _25\"></span>on <span class=\"_ _28\"></span>the <span class=\"_ _25\"></span>financial <span class=\"_ _28\"></span>asset\u2019s <span class=\"_ _25\"></span>lifetime <span class=\"_ _25\"></span>expected <span class=\"_ _25\"></span>credit <span class=\"_ _25\"></span>losses <span class=\"_ _28\"></span>at<span class=\"_ _0\"></span> each reporting d<span class=\"_ _0\"></span>ate. A <span class=\"_ _29\"></span>financial <span class=\"_ _28\"></span>asset <span class=\"_ _29\"></span>is <span class=\"_ _28\"></span>impaired <span class=\"_ _29\"></span>if <span class=\"_ _29\"></span>there <span class=\"_ _28\"></span>is <span class=\"_ _29\"></span>objective <span class=\"_ _29\"></span>evi<span class=\"_ _0\"></span>dence <span class=\"_ _29\"></span>of <span class=\"_ _28\"></span>impairment <span class=\"_ _29\"></span>as <span class=\"_ _28\"></span>a <span class=\"_ _29\"></span>result <span class=\"_ _29\"></span>of <span class=\"_ _28\"></span>one <span class=\"_ _29\"></span>or <span class=\"_ _29\"></span>more events that o<span class=\"_ _0\"></span>ccurred after <span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>h<span class=\"_ _0\"></span>e initial reco<span class=\"_ _0\"></span>gnition of <span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>he <span class=\"_ _0\"></span>asset, and t<span class=\"_ _0\"></span>hat loss even<span class=\"_ _0\"></span>t(s) had an<span class=\"_ _0\"></span> impact on <span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>he<span class=\"_ _0\"></span> estimated future <span class=\"_ _25\"></span>cash flows <span class=\"_ _25\"></span>of that <span class=\"_ _25\"></span>asse<span class=\"_ _0\"></span>t <span class=\"_ _25\"></span>that can <span class=\"_ _25\"></span>be <span class=\"_ _25\"></span>est<span class=\"_ _0\"></span>imated reliably. <span class=\"_ _25\"></span> <span class=\"_ _25\"></span>Th<span class=\"_ _2b\"></span>e <span class=\"_ _25\"></span>Group <span class=\"_ _25\"></span>as<span class=\"_ _0\"></span>sesses at <span class=\"_ _25\"></span>the <span class=\"_ _25\"></span>end<span class=\"_ _0\"></span> of <span class=\"_ _2b\"></span>each <span class=\"_ _0\"></span>reporting <span class=\"_ _2b\"></span>period <span class=\"_ _2b\"></span>whether <span class=\"_ _2b\"></span>there <span class=\"_ _2b\"></span>is obje<span class=\"_ _0\"></span>ctive <span class=\"_ _2b\"></span>evidence <span class=\"_ _2b\"></span>that a<span class=\"_ _0\"></span> <span class=\"_ _2b\"></span>financial <span class=\"_ _2b\"></span>asset, o<span class=\"_ _2b\"></span>r a <span class=\"_ _2b\"></span>group <span class=\"_ _2b\"></span>of <span class=\"_ _2b\"></span>f<span class=\"_ _25\"></span>inanc<span class=\"_ _2b\"></span>i<span class=\"_ _25\"></span>a<span class=\"_ _2b\"></span>l assets, is impaired.<span class=\"_ _0\"></span> The <span class=\"_ _29\"></span>criteria <span class=\"_ _29\"></span>that <span class=\"_ _29\"></span>the <span class=\"_ _29\"></span>Group <span class=\"_ _29\"></span>uses <span class=\"_ _29\"></span>to <span class=\"_ _29\"></span>determine <span class=\"_ _29\"></span>that <span class=\"_ _29\"></span>there <span class=\"_ _29\"></span>is <span class=\"_ _29\"></span>objective <span class=\"_ _29\"></span>evidence <span class=\"_ _29\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _29\"></span>an <span class=\"_ _29\"></span>impairment <span class=\"_ _29\"></span>loss include: \u2022<span class=\"ff8\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">Significant finan<span class=\"_ _0\"></span>cial difficu<span class=\"_ _0\"></span>lty of the issuer o<span class=\"_ _0\"></span>r obligor; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">A breach of con<span class=\"_ _0\"></span>tract, such as a d<span class=\"_ _0\"></span>efault or delinqu<span class=\"_ _0\"></span>ency in interest o<span class=\"_ _0\"></span>r principal repa<span class=\"_ _0\"></span>yments; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _5c\"> </span><span class=\"ff4\">The Group, <span class=\"_ _25\"></span>for economic <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>r <span class=\"_ _25\"></span>legal reasons relating t<span class=\"_ _25\"></span>he borrower\u2019s financial difficulty, <span class=\"_ _25\"></span>gran<span class=\"_ _0\"></span>ting </span></span>the borrower a con<span class=\"_ _0\"></span>cession that <span class=\"_ _0\"></span>the lender would no<span class=\"_ _0\"></span>t otherwise co<span class=\"_ _0\"></span>nsider; \u2022<span class=\"ff8\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">It becomes prob<span class=\"_ _0\"></span>able that th<span class=\"_ _0\"></span>e borrower will ente<span class=\"_ _0\"></span>r bankruptcy or o<span class=\"_ _0\"></span>ther financial <span class=\"_ _0\"></span>reorganisation. </span></span>The Group first as<span class=\"_ _0\"></span>sesses whether ob<span class=\"_ _0\"></span>jective evid<span class=\"_ _0\"></span>ence of impa<span class=\"_ _0\"></span>irment exists. The <span class=\"_ _2b\"></span>amount <span class=\"_ _2b\"></span>of <span class=\"_ _21\"></span>the <span class=\"_ _2b\"></span>loss <span class=\"_ _2b\"></span>is <span class=\"_ _2b\"></span>measured <span class=\"_ _21\"></span>as <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>difference <span class=\"_ _2b\"></span>between <span class=\"_ _21\"></span>the <span class=\"_ _2b\"></span>asset\u2019s <span class=\"_ _2b\"></span>carry<span class=\"_ _0\"></span>ing <span class=\"_ _2b\"></span>amount <span class=\"_ _21\"></span>and <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>present value <span class=\"_ _2c\"> </span>of <span class=\"_ _2c\"> </span>estimated <span class=\"_ _2c\"> </span>future <span class=\"_ _27\"> </span>cash  f<span class=\"_ _0\"></span>low <span class=\"_ _2c\"> </span>(excluding <span class=\"_ _27\"> </span>fut<span class=\"_ _25\"></span>u<span class=\"_ _0\"></span>re <span class=\"_ _2c\"> </span>credit <span class=\"_ _2c\"> </span>losses <span class=\"_ _2c\"> </span>that <span class=\"_ _2c\"> </span>have <span class=\"_ _27\"> </span>not<span class=\"_ _25\"></span> <span class=\"_ _27\"> </span>been  incu<span class=\"_ _2b\"></span>r<span class=\"_ _25\"></span>red)<span class=\"_ _0\"></span>, discounted <span class=\"_ _2b\"></span>at <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>financial <span class=\"_ _2b\"></span>asset\u2019s <span class=\"_ _2b\"></span>original <span class=\"_ _2b\"></span>effective <span class=\"_ _2b\"></span>interest <span class=\"_ _2b\"></span>rate. <span class=\"_ _2b\"></span> <span class=\"_ _2b\"></span>The <span class=\"_ _2b\"></span>asset\u2019s <span class=\"_ _2b\"></span>carrying <span class=\"_ _2b\"></span>amount <span class=\"_ _21\"></span>i<span class=\"_ _25\"></span>s <span class=\"_ _21\"></span>r<span class=\"_ _25\"></span>edu<span class=\"_ _0\"></span>ced and the loss is <span class=\"_ _0\"></span>recognised i<span class=\"_ _0\"></span>n profit or loss. If, in a subsequent period, the amount of the impairment loss decreases and the decrease can be related objectively t<span class=\"_ _25\"></span>o an <span class=\"_ _25\"></span>event occurring <span class=\"_ _25\"></span>after the <span class=\"_ _25\"></span>impairment<span class=\"_ _0\"></span> <span class=\"_ _25\"></span>was r<span class=\"_ _25\"></span>e<span class=\"_ _0\"></span>cognised (such <span class=\"_ _25\"></span>as <span class=\"_ _25\"></span>an improvement <span class=\"_ _25\"></span>in the debtor\u2019s credit rating), the r<span class=\"_ _0\"></span>eversal of the previo<span class=\"ff1\">usly recognised impairment loss is recognised<span class=\"_ _0\"></span> in profit </span>or loss. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-381": {
   "value": "Financial liab<span class=\"_ _0\"></span>ilities at amortised <span class=\"_ _0\"></span>cost<span class=\"ff1\"> </span>Trade <span class=\"_ _29\"></span>payables <span class=\"_ _29\"></span>are <span class=\"_ _29\"></span>obligations <span class=\"_ _29\"></span>to <span class=\"_ _29\"></span>pay <span class=\"_ _29\"></span>for <span class=\"_ _29\"> </span>goods <span class=\"_ _29\"></span>or <span class=\"_ _2a\"> </span>services <span class=\"_ _28\"></span>that <span class=\"_ _2a\"> </span>have <span class=\"_ _29\"></span>been <span class=\"_ _29\"></span>acquired <span class=\"_ _28\"></span>i<span class=\"_ _25\"></span>n <span class=\"_ _29\"></span>the <span class=\"_ _29\"></span>ordinary<span class=\"_ _0\"></span> course <span class=\"_ _25\"></span>of <span class=\"_ _28\"></span>business <span class=\"_ _25\"></span>from <span class=\"_ _25\"></span>suppliers. <span class=\"_ _25\"></span> <span class=\"_ _25\"></span>Accounts <span class=\"_ _25\"></span>payable <span class=\"_ _25\"></span>are <span class=\"_ _28\"></span>classified <span class=\"_ _25\"></span>as <span class=\"_ _25\"></span>current <span class=\"_ _25\"></span>liabilities <span class=\"_ _25\"></span>if <span class=\"_ _28\"></span>payment <span class=\"_ _25\"></span>is due within one year<span class=\"_ _0\"></span> or less.  I<span class=\"_ _0\"></span>f not, they are presented a<span class=\"_ _2b\"></span>s non<span class=\"_ _25\"></span>-<span class=\"_ _0\"></span>current liabili<span class=\"_ _0\"></span>ties. Trade pay<span class=\"_ _0\"></span>ables <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>recognised <span class=\"_ _2b\"></span>initially at <span class=\"_ _2b\"></span>fair value, <span class=\"_ _0\"></span>and <span class=\"_ _2b\"></span>subsequently m<span class=\"_ _0\"></span>easured <span class=\"_ _0\"></span>at <span class=\"_ _0\"></span>amortised<span class=\"_ _0\"></span> cost <span class=\"_ _2b\"></span>using the effective in<span class=\"_ _0\"></span>terest metho<span class=\"_ _0\"></span>d.   Other <span class=\"_ _26\"> </span>financial <span class=\"_ _26\"> </span>liabilities <span class=\"_ _26\"> </span>are <span class=\"_ _26\"> </span>initially <span class=\"_ _26\"> </span>measured <span class=\"_ _26\"> </span>at <span class=\"_ _27\"> </span>fair <span class=\"_ _26\"> </span>value. <span class=\"_ _26\"> </span> <span class=\"_ _27\"> </span>They <span class=\"_ _26\"> </span>are <span class=\"_ _27\"> </span>subsequently <span class=\"_ _26\"> </span>measured <span class=\"_ _26\"> </span>at amortised cost us<span class=\"_ _0\"></span>ing the eff<span class=\"_ _0\"></span>ective interest me<span class=\"_ _0\"></span>thod.  Financial <span class=\"_ _2b\"></span>liabilities <span class=\"_ _2b\"></span>are <span class=\"_ _2b\"></span>de-<span class=\"ff4\">recognised <span class=\"_ _2b\"></span>when <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>Group\u2019s <span class=\"_ _2b\"></span>contractual <span class=\"_ _2b\"></span>obligations <span class=\"_ _2b\"></span>expire <span class=\"_ _2b\"></span>or <span class=\"_ _2b\"></span>are <span class=\"_ _2b\"></span>discharged </span>or cancelled. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-370": {
   "value": "Cash and cash equi<span class=\"_ _0\"></span>valents<span class=\"ff1\"> </span>Cash and <span class=\"_ _25\"></span>cash equivalents comprise <span class=\"_ _25\"></span>cash on <span class=\"_ _25\"></span>hand and short<span class=\"_ _25\"></span>-term deposits with <span class=\"_ _25\"></span>an original m<span class=\"_ _25\"></span>a<span class=\"_ _0\"></span>turity of three months or l<span class=\"_ _0\"></span>ess, classified a<span class=\"_ _0\"></span>s financial asse<span class=\"_ _0\"></span>ts held at a<span class=\"_ _0\"></span>mortised cost.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "en",
    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-371": {
   "value": "Investment and loan<span class=\"_ _2b\"></span>s i<span class=\"_ _25\"></span>n <span class=\"_ _0\"></span>subsidiaries<span class=\"ff1\"> </span>Investments <span class=\"_ _27\"> </span>in <span class=\"_ _27\"> </span>subsidiaries <span class=\"_ _27\"> </span>are <span class=\"_ _27\"> </span>stated <span class=\"_ _2c\"> </span>at <span class=\"_ _27\"> </span>cost <span class=\"_ _27\"> </span>less <span class=\"_ _2c\"> </span>any <span class=\"_ _27\"> </span>provision <span class=\"_ _27\"> </span>for <span class=\"_ _2c\"> </span>impairme<span class=\"_ _0\"></span>nt, <span class=\"_ _2c\"> </span>with <span class=\"_ _27\"> </span>impairment<span class=\"_ _0\"></span> assessed under IA<span class=\"_ _0\"></span>S 36 whenever ind<span class=\"_ _0\"></span>icators exis<span class=\"_ _0\"></span>t that the carry<span class=\"_ _0\"></span>ing amount may<span class=\"_ _0\"></span> not be recover<span class=\"_ _0\"></span>able. Loans <span class=\"_ _29\"></span>to <span class=\"_ _29\"> </span>subsidiaries <span class=\"_ _29\"></span>that <span class=\"_ _29\"> </span>have <span class=\"_ _2a\"> </span>been <span class=\"_ _29\"></span>capitalised, <span class=\"_ _29\"></span>or <span class=\"_ _29\"></span>are <span class=\"_ _29\"></span>otherwise <span class=\"_ _29\"></span>long<span class=\"_ _25\"></span>-ter<span class=\"_ _0\"></span>m <span class=\"_ _29\"></span>in <span class=\"_ _2a\"> </span>nature <span class=\"_ _29\"></span>with <span class=\"_ _29\"></span>no <span class=\"_ _29\"></span>fixed repayment <span class=\"_ _26\"> </span>terms <span class=\"_ _27\"> </span>and <span class=\"_ _27\"> </span>where <span class=\"_ _27\"> </span>settlement <span class=\"_ _26\"> </span>is <span class=\"_ _27\"> </span>neither <span class=\"_ _27\"> </span>planned <span class=\"_ _27\"> </span>nor <span class=\"_ _27\"> </span>likely <span class=\"_ _27\"> </span>in <span class=\"_ _26\"> </span>t<span class=\"_ _25\"></span>he <span class=\"_ _26\"> </span>foreseeable <span class=\"_ _26\"> </span>future, <span class=\"_ _26\"> </span>are considered <span class=\"_ _0\"></span>to <span class=\"_ _2b\"></span>f<span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>rm <span class=\"_ _0\"></span>part <span class=\"_ _0\"></span>of <span class=\"_ _2b\"></span>the net <span class=\"_ _2b\"></span>i<span class=\"_ _25\"></span>nv<span class=\"_ _0\"></span>estment <span class=\"_ _2b\"></span>in the <span class=\"_ _2b\"></span>subsidiary unde<span class=\"_ _0\"></span>r I<span class=\"_ _0\"></span>AS <span class=\"_ _2b\"></span>27. These <span class=\"_ _2b\"></span>balances ar<span class=\"_ _0\"></span>e ca<span class=\"_ _0\"></span>rried at cost, assessed f<span class=\"_ _0\"></span>or impair<span class=\"_ _0\"></span>ment under IAS 36, an<span class=\"_ _0\"></span>d are outs<span class=\"_ _0\"></span>ide the scope of I<span class=\"_ _0\"></span>FRS 9. Other <span class=\"_ _32\"> </span>amounts <span class=\"_ _2d\"> </span>due <span class=\"_ _32\"> </span>from <span class=\"_ _32\"> </span>subsidiaries, <span class=\"_ _32\"> </span>including <span class=\"_ _32\"> </span>short<span class=\"_ _25\"></span>-term <span class=\"_ _32\"> </span>intercompany <span class=\"_ _32\"> </span>receivables <span class=\"_ _32\"> </span>and <span class=\"_ _32\"> </span>l<span class=\"_ _25\"></span>oan<span class=\"_ _0\"></span>s repayable <span class=\"_ _2b\"></span>on <span class=\"_ _2b\"></span>demand <span class=\"_ _2b\"></span>or <span class=\"_ _2b\"></span>within <span class=\"_ _0\"></span>the <span class=\"_ _2b\"></span>normal <span class=\"_ _2b\"></span>operating <span class=\"_ _2b\"></span>cycle, <span class=\"_ _2b\"></span>are <span class=\"_ _0\"></span>within<span class=\"_ _0\"></span> <span class=\"_ _2b\"></span>the s<span class=\"_ _2b\"></span>cope o<span class=\"_ _2b\"></span>f<span class=\"_ _25\"></span> <span class=\"_ _2b\"></span>IFRS <span class=\"_ _2b\"></span>9 <span class=\"_ _2b\"></span>and <span class=\"_ _2b\"></span>measured at <span class=\"_ _27\"> </span>amortised <span class=\"_ _27\"> </span>cost <span class=\"_ _27\"> </span>less <span class=\"_ _27\"> </span>expected <span class=\"_ _27\"> </span>credit <span class=\"_ _27\"> </span>losses. <span class=\"_ _27\"> </span>The <span class=\"_ _27\"> </span>Group <span class=\"_ _27\"> </span>appli<span class=\"_ _25\"></span>es <span class=\"_ _26\"> </span>the <span class=\"_ _27\"> </span>IFRS <span class=\"_ _27\"> </span>9 <span class=\"_ _2c\"> </span>simplified <span class=\"_ _26\"> </span>approach, measuring the los<span class=\"_ _0\"></span>s allowan<span class=\"_ _0\"></span>ce at an amount <span class=\"_ _0\"></span>equal to lifetime <span class=\"_ _0\"></span>expected cred<span class=\"_ _0\"></span>it<span class=\"_ _25\"></span><span class=\"fs0\"> losse<span class=\"_ _0\"></span>s. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
    "language": "en",
    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-372": {
   "value": "Investments in a<span class=\"_ _0\"></span>ssociates and join<span class=\"_ _0\"></span>t ventures Classification<span class=\"_ _0\"></span> The <span class=\"_ _25\"></span>Group <span class=\"_ _25\"></span>and <span class=\"_ _25\"></span>Company <span class=\"_ _25\"></span>a<span class=\"_ _0\"></span>pply <span class=\"_ _25\"></span>IFRS <span class=\"_ _25\"></span>11 <span class=\"_ _25\"></span>to <span class=\"_ _25\"></span>assess <span class=\"_ _25\"></span>whethe<span class=\"_ _0\"></span>r <span class=\"_ _25\"></span>t<span class=\"_ _25\"></span>h<span class=\"_ _0\"></span>ey <span class=\"_ _25\"></span>have <span class=\"_ _25\"></span>joint <span class=\"_ _25\"></span>control <span class=\"_ _25\"></span>of an <span class=\"_ _28\"></span>arrangemen<span class=\"_ _0\"></span>t. Joint <span class=\"_ _28\"></span>control <span class=\"_ _25\"></span>exists <span class=\"_ _28\"></span>when <span class=\"_ _28\"></span>decisions <span class=\"_ _25\"></span>about <span class=\"_ _28\"></span>the <span class=\"_ _25\"></span>relevant <span class=\"_ _25\"></span>ac<span class=\"_ _25\"></span>tivi<span class=\"_ _0\"></span>ties <span class=\"_ _28\"></span>require <span class=\"_ _25\"></span>the <span class=\"_ _28\"></span>unanimous <span class=\"_ _28\"></span>consent <span class=\"_ _25\"></span>of <span class=\"_ _28\"></span>the parties <span class=\"_ _25\"></span>shar<span class=\"_ _0\"></span>ing <span class=\"_ _25\"></span>control.<span class=\"_ _0\"></span> <span class=\"_ _25\"></span>Where the <span class=\"_ _25\"></span>arrangement is <span class=\"_ _25\"></span>structured through <span class=\"_ _25\"></span>a separate <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>ehicle and <span class=\"_ _25\"></span>the <span class=\"_ _25\"></span>parties<span class=\"_ _0\"></span> have r<span class=\"_ _0\"></span>ights <span class=\"_ _0\"></span>to the <span class=\"_ _2b\"></span>net assets <span class=\"_ _2b\"></span>of that <span class=\"_ _2b\"></span>vehicle, the <span class=\"_ _2b\"></span>arrangement <span class=\"_ _0\"></span>is clas<span class=\"_ _0\"></span>sified <span class=\"_ _0\"></span>as a <span class=\"_ _2b\"></span>joint <span class=\"_ _0\"></span>venture.<span class=\"_ _25\"></span> <span class=\"_ _2b\"></span>An associ<span class=\"_ _0\"></span>ate is an entity over whi<span class=\"_ _0\"></span>ch the Group ha<span class=\"_ _0\"></span>s significan<span class=\"_ _0\"></span>t influence but neithe<span class=\"_ _0\"></span>r control not join<span class=\"_ _0\"></span>t control. Group In the <span class=\"_ _25\"></span>consolidat<span class=\"_ _0\"></span>ed fi<span class=\"_ _25\"></span>n<span class=\"_ _0\"></span>ancial statements, investments in <span class=\"_ _25\"></span>joint ventures and as<span class=\"_ _25\"></span>so<span class=\"_ _0\"></span>ciates are <span class=\"_ _25\"></span>account<span class=\"_ _0\"></span>ed for using <span class=\"_ _25\"></span>the <span class=\"_ _25\"></span>equ<span class=\"_ _0\"></span>ity <span class=\"_ _25\"></span>method i<span class=\"_ _25\"></span>n accordance <span class=\"_ _25\"></span>with IAS <span class=\"_ _25\"></span>28. <span class=\"_ _25\"></span>The i<span class=\"_ _25\"></span>nve<span class=\"_ _0\"></span>stment <span class=\"_ _25\"></span>is <span class=\"_ _25\"></span>ini<span class=\"_ _0\"></span>tially <span class=\"_ _25\"></span>recogni<span class=\"_ _0\"></span>sed <span class=\"_ _25\"></span>at <span class=\"_ _25\"></span>cos<span class=\"_ _0\"></span>t <span class=\"_ _25\"></span>and subsequently <span class=\"_ _2b\"></span>adjusted <span class=\"_ _2b\"></span>for <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>Group\u2019s <span class=\"_ _2b\"></span>share <span class=\"_ _2b\"></span>of <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>joint <span class=\"_ _2b\"></span>venture\u2019s <span class=\"_ _2b\"></span>profit <span class=\"_ _2b\"></span>or <span class=\"_ _2b\"></span>loss <span class=\"_ _2b\"></span>and <span class=\"_ _2b\"></span>other <span class=\"_ _0\"></span>comprehen<span class=\"_ _0\"></span>sive income. The carr<span class=\"_ _0\"></span>ying amount i<span class=\"_ _0\"></span>s reduced by distribut<span class=\"_ _0\"></span>ions received. Funding <span class=\"_ _2b\"></span>provided <span class=\"_ _2b\"></span>to <span class=\"_ _0\"></span>the <span class=\"_ _2b\"></span>joint <span class=\"_ _0\"></span>venture <span class=\"_ _2b\"></span>or <span class=\"_ _0\"></span>associate <span class=\"_ _2b\"></span>through <span class=\"_ _2b\"></span>shareholder <span class=\"_ _2b\"></span>advances <span class=\"_ _2b\"></span>that, <span class=\"_ _2b\"></span>in subs<span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>ance, <span class=\"_ _2b\"></span>form part of the Group<span class=\"_ _0\"></span>\u2019s net investmen<span class=\"_ _0\"></span>t <span class=\"ff1\">are included within <span class=\"_ _0\"></span>the carrying <span class=\"_ _0\"></span>amount of <span class=\"_ _0\"></span>the investment. </span>Company In <span class=\"_ _25\"></span>the <span class=\"_ _28\"></span>Company <span class=\"_ _25\"></span>only <span class=\"_ _28\"></span>financial <span class=\"_ _25\"></span>statements, <span class=\"_ _25\"></span>investments <span class=\"_ _25\"></span>in <span class=\"_ _28\"></span>joint <span class=\"_ _28\"></span>ventures <span class=\"_ _28\"></span>and <span class=\"_ _25\"></span>associates <span class=\"_ _28\"></span>are <span class=\"_ _25\"></span>accounted<span class=\"_ _0\"></span> for in accordance wi<span class=\"_ _0\"></span>th IAS 27 at cos<span class=\"_ _0\"></span>t less any accu<span class=\"_ _0\"></span>mulated i<span class=\"_ _0\"></span>mpairment losses.   Impairment At <span class=\"_ _32\"> </span>each  reporting <span class=\"_ _32\"> </span>date <span class=\"_ _2f\"> </span>the <span class=\"_ _32\"> </span>Group <span class=\"_ _2f\"> </span>and <span class=\"_ _32\"> </span>Company <span class=\"_ _2f\"> </span>assess <span class=\"_ _32\"> </span>whether  there <span class=\"_ _32\"> </span>is <span class=\"_ _2f\"> </span>objective <span class=\"_ _32\"> </span>evidence<span class=\"_ _0\"></span> <span class=\"_ _32\"> </span>of impairment. <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Where <span class=\"_ _2b\"></span>indicators ex<span class=\"_ _0\"></span>ist, the <span class=\"_ _2b\"></span>carrying am<span class=\"_ _0\"></span>ount <span class=\"_ _0\"></span>is co<span class=\"_ _0\"></span>mpared <span class=\"_ _2b\"></span>with<span class=\"_ _25\"></span> <span class=\"_ _2b\"></span>the recovera<span class=\"_ _0\"></span>ble a<span class=\"_ _0\"></span>mount <span class=\"_ _0\"></span>(the higher <span class=\"_ _28\"></span>of <span class=\"_ _28\"></span>value <span class=\"_ _25\"></span>in <span class=\"_ _28\"></span>use <span class=\"_ _28\"></span>and <span class=\"_ _28\"></span>fair <span class=\"_ _28\"></span>value <span class=\"_ _28\"></span>less <span class=\"_ _28\"></span>costs <span class=\"_ _28\"></span>of <span class=\"_ _28\"></span>dispos<span class=\"_ _25\"></span>al) <span class=\"_ _25\"></span>and <span class=\"_ _28\"></span>any <span class=\"_ _28\"></span>imp<span class=\"ls1d\">ai<span class=\"_ _25\"></span></span>rmen<span class=\"_ _0\"></span>t <span class=\"_ _28\"></span>loss <span class=\"_ _25\"></span>i<span class=\"_ _25\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _28\"></span>recognised <span class=\"_ _28\"></span>in profit or loss.<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
    "language": "en",
    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-373": {
   "value": "Equity instrument<span class=\"_ _0\"></span>s<span class=\"ff1\"> </span>An equity <span class=\"_ _25\"></span>instr<span class=\"_ _0\"></span>ument is <span class=\"_ _25\"></span>any contract that evidences a <span class=\"_ _25\"></span>residua<span class=\"_ _0\"></span>l interest <span class=\"_ _25\"></span>in the assets of <span class=\"_ _25\"></span>a Company after deducting <span class=\"_ _28\"></span>all <span class=\"_ _29\"></span>of <span class=\"_ _28\"></span>its <span class=\"_ _28\"></span>liabilities. <span class=\"_ _28\"></span>Equity <span class=\"_ _28\"></span>i<span class=\"_ _25\"></span>n<span class=\"_ _0\"></span>struments <span class=\"_ _28\"></span>issued <span class=\"_ _28\"></span>are <span class=\"_ _29\"></span>recorded <span class=\"_ _28\"></span>at <span class=\"_ _28\"></span>the <span class=\"_ _29\"></span>proceeds <span class=\"_ _28\"></span>received <span class=\"_ _28\"></span>net <span class=\"_ _29\"></span>of<span class=\"_ _0\"></span> direct issue cost<span class=\"_ _0\"></span>s.  Share capital <span class=\"_ _0\"></span>represents the<span class=\"_ _0\"></span> amount subscri<span class=\"_ _0\"></span>bed for shar<span class=\"_ _0\"></span>es at nominal v<span class=\"_ _0\"></span>alue.  The <span class=\"_ _2b\"></span>share <span class=\"_ _0\"></span>premium <span class=\"_ _2b\"></span>account<span class=\"_ _0\"></span> <span class=\"_ _2b\"></span>r<span class=\"_ _25\"></span>ep<span class=\"_ _0\"></span>resents <span class=\"_ _2b\"></span>premiums <span class=\"_ _2b\"></span>received <span class=\"_ _2b\"></span>on <span class=\"_ _2b\"></span>the <span class=\"_ _0\"></span>initial <span class=\"_ _2b\"></span>issuing <span class=\"_ _2b\"></span>of <span class=\"_ _2b\"></span>the sh<span class=\"_ _0\"></span>are <span class=\"_ _2b\"></span>capital. <span class=\"_ _2b\"></span>Any transaction <span class=\"_ _28\"></span>costs <span class=\"_ _29\"></span>associated <span class=\"_ _29\"></span>with <span class=\"_ _29\"></span>the <span class=\"_ _29\"></span>issuing <span class=\"_ _29\"></span>of <span class=\"_ _29\"></span>share<span class=\"_ _0\"></span>s <span class=\"_ _29\"></span>are <span class=\"_ _29\"></span>deducted <span class=\"_ _29\"></span>from <span class=\"_ _29\"></span>share <span class=\"_ _28\"></span>premium, <span class=\"_ _29\"></span>net <span class=\"_ _29\"></span>of <span class=\"_ _29\"></span>any related income t<span class=\"_ _0\"></span>ax benefits.<span class=\"_ _0\"></span> Any bonus issues <span class=\"_ _0\"></span>are also deducted from s<span class=\"_ _0\"></span>hare premium.  The <span class=\"_ _29\"></span>share-based <span class=\"_ _28\"></span>payments <span class=\"_ _29\"></span>reserve <span class=\"_ _28\"></span>represents <span class=\"_ _29\"></span>equity-settled <span class=\"_ _28\"></span>shared-based <span class=\"_ _29\"></span>employee <span class=\"_ _28\"></span>remuneration <span class=\"_ _29\"></span>fo<span class=\"_ _0\"></span>r the <span class=\"_ _2b\"></span>fair <span class=\"_ _2b\"></span>value <span class=\"_ _2b\"></span>of <span class=\"_ _2b\"></span>the w<span class=\"_ _0\"></span>arrants <span class=\"_ _2b\"></span>issued. <span class=\"_ _2b\"></span> <span class=\"_ _2b\"></span>It <span class=\"_ _2b\"></span>also <span class=\"_ _2b\"></span>i<span class=\"_ _25\"></span>n<span class=\"_ _0\"></span>cludes <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>warrants <span class=\"_ _2b\"></span>issued <span class=\"_ _2b\"></span>for <span class=\"_ _2b\"></span>services <span class=\"_ _2b\"></span>rendered <span class=\"_ _2b\"></span>accounted<span class=\"_ _0\"></span> for in accordanc<span class=\"_ _0\"></span>e with IFRS 2. Retained <span class=\"_ _2f\"> </span>earnings <span class=\"_ _32\"> </span>include<span class=\"_ _2b\"></span> <span class=\"_ _32\"> </span>all <span class=\"_ _32\"> </span>current <span class=\"_ _2f\"> </span>and <span class=\"_ _32\"> </span>prior <span class=\"_ _2f\"> </span>period <span class=\"_ _32\"> </span>results<span class=\"_ _0\"></span> <span class=\"_ _32\"> </span>as <span class=\"_ _2f\"> </span>disclosed <span class=\"_ _2f\"> </span>in <span class=\"_ _32\"> </span>the <span class=\"_ _32\"> </span>Statement <span class=\"_ _2f\"> </span>of Comprehensive I<span class=\"_ _0\"></span>ncome, less div<span class=\"_ _0\"></span>idends paid to <span class=\"_ _0\"></span>the owners of the Co<span class=\"_ _0\"></span>mpany. The <span class=\"_ _29\"></span>other <span class=\"_ _29\"></span>equity <span class=\"_ _28\"></span>reserve <span class=\"_ _29\"></span>includes <span class=\"_ _28\"></span>Gifted <span class=\"_ _29\"></span>Shares <span class=\"_ _29\"></span>and <span class=\"_ _29\"></span>the <span class=\"_ _29\"></span>equity <span class=\"_ _29\"></span>compone<span class=\"_ _0\"></span>nt <span class=\"_ _29\"></span>of <span class=\"_ _29\"></span>conver<span class=\"_ _0\"></span>tible <span class=\"_ _29\"></span>loan <span class=\"_ _29\"></span>note<span class=\"_ _0\"></span>s whose <span class=\"_ _25\"></span>conversion <span class=\"_ _25\"></span>feature <span class=\"_ _25\"></span>meets <span class=\"_ _25\"></span>the <span class=\"_ _25\"></span>fixed<span class=\"_ _25\"></span>-for-f<span class=\"_ _0\"></span>ixed <span class=\"_ _25\"></span>criterion <span class=\"_ _25\"></span>in <span class=\"_ _25\"></span>IAS <span class=\"_ _25\"></span>32 <span class=\"_ _28\"></span>(CLN <span class=\"_ _25\"></span>equity <span class=\"_ _25\"></span>reserve), <span class=\"_ _25\"></span>and <span class=\"_ _25\"></span>the fair value of associated war<span class=\"_ _0\"></span>rants similarly classi<span class=\"_ _0\"></span>fied as equity (Warrant reserve); th<span class=\"_ _0\"></span>ese amounts are not su<span class=\"ls0\">bsequently <span class=\"_ _2b\"></span>remeasured <span class=\"_ _0\"></span>and <span class=\"_ _2b\"></span>are released <span class=\"_ _2b\"></span>to share <span class=\"_ _0\"></span>capital <span class=\"_ _2b\"></span>and share <span class=\"_ _2b\"></span>premium on <span class=\"_ _2b\"></span>conversion o<span class=\"_ _0\"></span>r exe<span class=\"_ _2b\"></span>r<span class=\"_ _25\"></span>c<span class=\"_ _0\"></span>ise </span>(see note 16).<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "en",
    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-374": {
   "value": "Gifted Shares (<span class=\"_ _0\"></span>Other equity)<span class=\"ff1\"> </span>Shares <span class=\"_ _28\"></span>in <span class=\"_ _29\"></span>the <span class=\"_ _28\"></span>Company <span class=\"_ _29\"></span>that <span class=\"_ _28\"></span>are <span class=\"_ _29\"></span>gifted <span class=\"_ _28\"></span>to, <span class=\"_ _29\"></span>or <span class=\"_ _28\"></span>otherwise <span class=\"_ _28\"></span>acquired <span class=\"_ _29\"></span>by, <span class=\"_ _28\"></span>the <span class=\"_ _29\"></span>Company <span class=\"_ _28\"></span>for <span class=\"_ _29\"></span>no <span class=\"_ _28\"></span>or <span class=\"_ _29\"></span>nominal<span class=\"_ _0\"></span> consideration are presented as a deduction from equity within \"Other equity,\" at the consideration paid (if any), includin<span class=\"_ _0\"></span>g any directly at<span class=\"_ _0\"></span>tributable inc<span class=\"_ _0\"></span>remental costs. No gain or <span class=\"_ _2b\"></span>loss is recogn<span class=\"_ _0\"></span>ised <span class=\"_ _0\"></span>in profit <span class=\"_ _0\"></span>or loss on <span class=\"_ _2b\"></span>the purchase, <span class=\"_ _2b\"></span>sa<span class=\"_ _25\"></span>le, <span class=\"_ _2b\"></span>i<span class=\"_ _25\"></span>s<span class=\"_ _0\"></span>sue or <span class=\"_ _0\"></span>cancellation <span class=\"_ _2b\"></span>of<span class=\"_ _25\"></span> <span class=\"_ _0\"></span>such sha<span class=\"_ _0\"></span>res. Where <span class=\"_ _2a\"> </span>the <span class=\"_ _2a\"> </span>shares <span class=\"_ _2a\"> </span>are <span class=\"_ _2a\"> </span>subsequently <span class=\"_ _2a\"> </span>reissued, <span class=\"_ _2a\"> </span>any <span class=\"_ _2a\"> </span>consideration <span class=\"_ _2a\"> </span>received, <span class=\"_ _2a\"> </span>net <span class=\"_ _2a\"> </span>of <span class=\"_ _2a\"> </span>directly <span class=\"_ _2a\"> </span>attributab<span class=\"_ _0\"></span>le incremental <span class=\"_ _2b\"></span>transaction co<span class=\"_ _0\"></span>sts <span class=\"_ _0\"></span>and <span class=\"_ _2b\"></span>related income <span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>a<span class=\"_ _0\"></span>x ef<span class=\"_ _0\"></span>fects, i<span class=\"_ _0\"></span>s re<span class=\"_ _0\"></span>cognised <span class=\"_ _0\"></span>directly <span class=\"_ _2b\"></span>in equity <span class=\"_ _2b\"></span>attributable to the owners of t<span class=\"_ _0\"></span>he Company. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
    "language": "en",
    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-375": {
   "value": "Borrowings - <span class=\"ff5\">Conv<span class=\"_ _0\"></span>ertible L<span class=\"_ _0\"></span>oan Notes (\u2018CLNs<span class=\"_ _0\"></span>\u2019)<span class=\"ff2\"> </span></span>The <span class=\"_ _25\"></span>Group <span class=\"_ _25\"></span>issues <span class=\"_ _25\"></span>convertible <span class=\"_ _25\"></span>loan <span class=\"_ _25\"></span>notes <span class=\"_ _25\"></span>(\"CLNs\")<span class=\"_ _0\"></span> <span class=\"_ _25\"></span>that <span class=\"_ _25\"></span>are <span class=\"_ _28\"></span>hybrid <span class=\"_ _25\"></span>instru<span class=\"_ _0\"></span>ments <span class=\"_ _25\"></span>comprising <span class=\"_ _25\"></span>a <span class=\"_ _25\"></span>host <span class=\"_ _25\"></span>debt contract, <span class=\"_ _2b\"></span>an <span class=\"_ _2b\"></span>embe<span class=\"_ _0\"></span>dded <span class=\"_ _2b\"></span>convers<span class=\"_ _0\"></span>ion <span class=\"_ _2b\"></span>feature <span class=\"_ _2b\"></span>and, <span class=\"_ _21\"></span>in <span class=\"_ _2b\"></span>some <span class=\"_ _2b\"></span>cases, <span class=\"_ _2b\"></span>attached <span class=\"_ _21\"></span>warrants. <span class=\"_ _2b\"></span>At <span class=\"_ _2b\"></span>inception, <span class=\"_ _21\"></span>ea<span class=\"_ _25\"></span>c<span class=\"_ _0\"></span>h <span class=\"_ _2b\"></span>CLN<span class=\"_ _0\"></span> is <span class=\"_ _26\"> </span>assessed <span class=\"_ _27\"> </span>under <span class=\"_ _26\"> </span>IAS <span class=\"_ _27\"> </span>32 <span class=\"_ _26\"> </span>to <span class=\"_ _27\"> </span>determine <span class=\"_ _26\"> </span>whether <span class=\"_ _26\"> </span>the <span class=\"_ _26\"> </span>con<span class=\"_ _25\"></span>version <span class=\"_ _26\"> </span>feature <span class=\"_ _26\"> </span>meets <span class=\"_ _26\"> </span>the <span class=\"_ _26\"> </span>\"fixed<span class=\"_ _25\"></span>-fo<span class=\"_ _0\"></span>r-fixed\" criterion for c<span class=\"_ _0\"></span>lassification as equ<span class=\"_ _0\"></span>ity. The subsequen<span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span> ac<span class=\"_ _0\"></span>counting depends on <span class=\"_ _0\"></span>that assess<span class=\"_ _0\"></span>ment. Where the <span class=\"_ _25\"></span>conve<span class=\"_ _0\"></span>rsion feature meets <span class=\"_ _25\"></span>th<span class=\"_ _0\"></span>e <span class=\"_ _25\"></span>f<span class=\"_ _0\"></span>ixed<span class=\"_ _25\"></span>-<span class=\"_ _0\"></span>for-fixed criterion and the <span class=\"_ _25\"></span>equity component is material, the CLN is sp<span class=\"_ _2b\"></span>l<span class=\"_ _25\"></span>it o<span class=\"_ _0\"></span>n initial r<span class=\"_ _2b\"></span>ec<span class=\"_ _25\"></span>ogn<span class=\"_ _0\"></span>ition into <span class=\"_ _0\"></span>a liability <span class=\"_ _0\"></span>component and<span class=\"_ _2b\"></span> an equity compone<span class=\"_ _0\"></span>nt. The l<span class=\"_ _0\"></span>iability is <span class=\"_ _29\"></span>measured <span class=\"_ _29\"></span>at <span class=\"_ _29\"></span>the <span class=\"_ _29\"></span>present <span class=\"_ _28\"></span>value <span class=\"_ _29\"> </span>of <span class=\"_ _29\"> </span>contractual <span class=\"_ _2a\"> </span>cash <span class=\"_ _28\"></span>flows, <span class=\"_ _29\"> </span>discounted <span class=\"_ _29\"></span>at <span class=\"_ _29\"></span>a <span class=\"_ _29\"></span>market <span class=\"_ _28\"></span>r<span class=\"_ _25\"></span>ate <span class=\"_ _28\"></span>for <span class=\"_ _29\"></span>a <span class=\"_ _29\"></span>similar instrument without the <span class=\"_ _25\"></span>con<span class=\"_ _0\"></span>version feature <span class=\"_ _25\"></span>or any attached warrants; <span class=\"_ _25\"></span>this rate is <span class=\"_ _25\"></span>derived by reference to yields <span class=\"_ _25\"></span>on <span class=\"_ _25\"></span>co<span class=\"_ _0\"></span>mparable <span class=\"_ _25\"></span>non-<span class=\"_ _0\"></span>convertible debt<span class=\"_ _25\"></span> of <span class=\"_ _25\"></span>entities <span class=\"_ _25\"></span>with similar <span class=\"_ _25\"></span>credit <span class=\"_ _25\"></span>risk, tenor <span class=\"_ _25\"></span>and <span class=\"_ _25\"></span>senio<span class=\"_ _0\"></span>r<span class=\"_ _25\"></span>ity. The equity <span class=\"_ _2b\"></span>componen<span class=\"_ _0\"></span>t <span class=\"_ _2b\"></span>is <span class=\"_ _2b\"></span>recog<span class=\"_ _0\"></span>nised <span class=\"_ _21\"></span>as <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>residual, <span class=\"_ _21\"></span>net <span class=\"_ _2b\"></span>of <span class=\"_ _2b\"></span>allocated <span class=\"_ _21\"></span>transaction <span class=\"_ _2b\"></span>costs, <span class=\"_ _21\"></span>and <span class=\"_ _2b\"></span>is <span class=\"_ _2b\"></span>not <span class=\"_ _2b\"></span>subseque<span class=\"_ _0\"></span>ntly remeasured. <span class=\"_ _2b\"></span>The <span class=\"_ _2b\"></span>liabil<span class=\"_ _0\"></span>ity <span class=\"_ _2b\"></span>is <span class=\"_ _2b\"></span>subsequently <span class=\"_ _2b\"></span>measured<span class=\"_ _0\"></span> <span class=\"_ _2b\"></span>at <span class=\"_ _2b\"></span>amortised <span class=\"_ _2b\"></span>cost <span class=\"_ _2b\"></span>using <span class=\"_ _21\"></span>t<span class=\"_ _25\"></span>he <span class=\"_ _21\"></span>effective <span class=\"_ _2b\"></span>interest <span class=\"_ _2b\"></span>method.<span class=\"_ _2b\"></span> On conv<span class=\"_ _0\"></span>ersion, t<span class=\"_ _0\"></span>he <span class=\"_ _0\"></span>carrying <span class=\"_ _0\"></span>amount o<span class=\"_ _2b\"></span>f<span class=\"_ _25\"></span> <span class=\"_ _2b\"></span>the liability <span class=\"_ _2b\"></span>is transferred <span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>o<span class=\"_ _0\"></span> equit<span class=\"_ _0\"></span>y with<span class=\"_ _0\"></span> no <span class=\"_ _2b\"></span>gain or l<span class=\"_ _0\"></span>oss; o<span class=\"_ _0\"></span>n ear<span class=\"_ _0\"></span>ly settlement, <span class=\"_ _21\"></span>any <span class=\"_ _2b\"></span>difference <span class=\"_ _2b\"></span>between<span class=\"_ _2b\"></span> <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>carrying <span class=\"_ _2b\"></span>amoun<span class=\"_ _0\"></span>t <span class=\"_ _2b\"></span>and <span class=\"_ _21\"></span>t<span class=\"_ _25\"></span>h<span class=\"_ _0\"></span>e <span class=\"_ _2b\"></span>considerat<span class=\"_ _0\"></span>ion <span class=\"_ _2b\"></span>paid <span class=\"_ _21\"></span>is <span class=\"_ _2b\"></span>recognised <span class=\"_ _2b\"></span>in <span class=\"_ _21\"></span>profit or <span class=\"_ _2b\"></span>loss. <span class=\"_ _21\"></span>Where <span class=\"_ _2b\"></span>the <span class=\"_ _21\"></span>equity <span class=\"_ _2b\"></span>component <span class=\"_ _21\"></span>i<span class=\"_ _25\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _2b\"></span>not <span class=\"_ _21\"></span>material, <span class=\"_ _2b\"></span>the <span class=\"_ _21\"></span>CLN <span class=\"_ _2b\"></span>is <span class=\"_ _2b\"></span>account<span class=\"_ _0\"></span>ed <span class=\"_ _2b\"></span>for <span class=\"_ _2b\"></span>in <span class=\"_ _21\"></span>its <span class=\"_ _2b\"></span>entirety <span class=\"_ _21\"></span>as <span class=\"_ _2b\"></span>a <span class=\"_ _2b\"></span>financial<span class=\"_ _0\"></span> liability at amort<span class=\"_ _0\"></span>ised cost. Where <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>conversi<span class=\"_ _0\"></span>on <span class=\"_ _2b\"></span>feature <span class=\"_ _2b\"></span>does <span class=\"_ _2b\"></span>not <span class=\"_ _21\"></span>meet <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>fixed-for-fixed <span class=\"_ _2b\"></span>criterion <span class=\"_ _2b\"></span><span class=\"ff4\">\u2014<span class=\"ff1\"> <span class=\"_ _2b\"></span>for <span class=\"_ _21\"></span>example, <span class=\"_ _2b\"></span>where <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>notes<span class=\"_ _2b\"></span> </span></span>are convertible into a variable number<span class=\"_ _0\"></span> of shares, the conversion price is subject to rese<span class=\"_ _0\"></span>t or anti<span class=\"_ _25\"></span>-dilution<span class=\"_ _2b\"></span> adjustment, or <span class=\"_ _25\"></span>the notes are <span class=\"_ _25\"></span>denominated in <span class=\"_ _25\"></span>a currency ot<span class=\"_ _25\"></span>her than the <span class=\"_ _25\"></span>functiona<span class=\"_ _0\"></span>l <span class=\"_ _25\"></span>c<span class=\"_ _0\"></span>urrency of <span class=\"_ _25\"></span>the issuer \u2014<span class=\"ff1\"> <span class=\"_ _29\"> </span>i<span class=\"_ _25\"></span>t <span class=\"_ _29\"></span>is <span class=\"_ _29\"> </span>se<span class=\"_ _25\"></span>pa<span class=\"_ _0\"></span>rated <span class=\"_ _29\"></span>from <span class=\"_ _2a\"> </span>the <span class=\"_ _29\"></span>host <span class=\"_ _2a\"> </span>contract <span class=\"_ _29\"></span>and <span class=\"_ _29\"> </span>accounted <span class=\"_ _2a\"> </span>for <span class=\"_ _29\"></span>as <span class=\"_ _2a\"> </span>an <span class=\"_ _29\"></span>embedded <span class=\"_ _29\"> </span>derivative <span class=\"_ _2a\"> </span>at <span class=\"_ _29\"></span>fair <span class=\"_ _2a\"> </span>valu<span class=\"_ _0\"></span>e </span>through <span class=\"_ _0\"></span>profit <span class=\"_ _2b\"></span>or<span class=\"_ _25\"></span> <span class=\"_ _2b\"></span>loss. The <span class=\"_ _2b\"></span>embedded <span class=\"_ _0\"></span>derivative <span class=\"_ _2b\"></span>is measured <span class=\"_ _2b\"></span>at fair <span class=\"_ _2b\"></span>value on <span class=\"_ _2b\"></span>initial <span class=\"_ _0\"></span>recognition, <span class=\"_ _2b\"></span>with th<span class=\"_ _0\"></span>e residual  proc<span class=\"_ _0\"></span>eeds  (ne<span class=\"_ _0\"></span>t  of  transac<span class=\"_ _0\"></span>tion  costs<span class=\"_ _0\"></span>)  allocated  to  the <span class=\"_ _2c\"> </span>host  liability,  w<span class=\"_ _2b\"></span>hich  is  subsequently<span class=\"_ _2b\"></span> measured at <span class=\"_ _25\"></span>amor<span class=\"_ _0\"></span>tised cost <span class=\"_ _25\"></span>using the <span class=\"_ _25\"></span>effect<span class=\"_ _0\"></span>ive interest <span class=\"_ _25\"></span>method, derived on <span class=\"_ _25\"></span>the same basis <span class=\"_ _25\"></span>as described above. <span class=\"_ _27\"> </span>The <span class=\"_ _27\"> </span>embedded <span class=\"_ _27\"> </span>derivativ<span class=\"_ _0\"></span>e <span class=\"_ _27\"> </span>is <span class=\"_ _27\"> </span>remeasured <span class=\"_ _26\"> </span>t<span class=\"_ _25\"></span>o <span class=\"_ _26\"> </span>fair <span class=\"_ _27\"> </span>value <span class=\"_ _27\"> </span>at <span class=\"_ _27\"> </span>each <span class=\"_ _27\"> </span>reporting <span class=\"_ _27\"> </span>date, <span class=\"_ _27\"> </span>with <span class=\"_ _27\"> </span>changes<span class=\"_ _0\"></span> recognised <span class=\"_ _2a\"> </span>in <span class=\"_ _2a\"> </span>finance <span class=\"_ _2a\"> </span>income <span class=\"_ _2a\"> </span>or <span class=\"_ _2a\"> </span>finance <span class=\"_ _29\"> </span>costs. <span class=\"_ _2a\"> </span>Fair <span class=\"_ _2a\"> </span>value <span class=\"_ _2a\"> </span>is <span class=\"_ _2a\"> </span>determined <span class=\"_ _2a\"> </span>using <span class=\"_ _2a\"> </span>valuation <span class=\"_ _2a\"> </span>technique<span class=\"_ _0\"></span>s appropriate <span class=\"_ _21\"></span>t<span class=\"_ _25\"></span>o <span class=\"_ _21\"></span>the <span class=\"_ _2b\"></span>features <span class=\"_ _2b\"></span>of <span class=\"_ _21\"></span>the <span class=\"_ _2b\"></span>instrument, <span class=\"_ _2b\"></span>incorpor<span class=\"_ _0\"></span>ating <span class=\"_ _2b\"></span>assump<span class=\"_ _0\"></span>tions <span class=\"_ _2b\"></span>about <span class=\"_ _2b\"></span>share <span class=\"_ _21\"></span>price <span class=\"_ _2b\"></span>volatility, <span class=\"_ _2b\"></span>risk-<span class=\"_ _61\"> </span>free <span class=\"_ _25\"></span>rates, expected l<span class=\"_ _25\"></span>ife and <span class=\"_ _25\"></span>probabi<span class=\"_ _0\"></span>lity <span class=\"_ _25\"></span>of conversion. <span class=\"_ _25\"></span>On <span class=\"_ _25\"></span>convers<span class=\"_ _0\"></span>ion, t<span class=\"_ _25\"></span>he host <span class=\"_ _25\"></span>liability and <span class=\"_ _25\"></span>embedded<span class=\"_ _2b\"></span> derivative are de<span class=\"_ _0\"></span>recognised and c<span class=\"_ _0\"></span>redited to equ<span class=\"_ _0\"></span>ity, with any differ<span class=\"_ _0\"></span>ence recognised<span class=\"_ _0\"></span> in profit or loss. Warrants <span class=\"_ _21\"></span>issued <span class=\"_ _2b\"></span>as <span class=\"_ _21\"></span>part <span class=\"_ _2b\"></span>of <span class=\"_ _2b\"></span>CLN<span class=\"_ _2b\"></span>s <span class=\"_ _2b\"></span>are <span class=\"_ _2b\"></span>assessed <span class=\"_ _21\"></span>under <span class=\"_ _2b\"></span>IAS <span class=\"_ _21\"></span>32; <span class=\"_ _2b\"></span>where <span class=\"_ _21\"></span>they <span class=\"_ _2b\"></span>meet <span class=\"_ _21\"></span>the <span class=\"_ _2b\"></span>fixed-for-fixed <span class=\"_ _2b\"></span>criter<span class=\"_ _0\"></span>ion they <span class=\"_ _28\"></span>are <span class=\"_ _29\"></span>classified <span class=\"_ _28\"></span>as <span class=\"_ _28\"></span>equity <span class=\"_ _28\"></span>and, <span class=\"_ _29\"></span>if <span class=\"_ _28\"></span>issued <span class=\"_ _28\"></span>f<span class=\"_ _25\"></span>or <span class=\"_ _25\"></span>nil <span class=\"_ _29\"></span>consideration, <span class=\"_ _28\"></span>recognised <span class=\"_ _28\"></span>at <span class=\"_ _28\"></span>a <span class=\"_ _29\"></span>nil <span class=\"_ _28\"></span>carrying <span class=\"_ _29\"></span>amou<span class=\"_ _0\"></span>nt. Borrowings under CLN<span class=\"_ _0\"></span>s are classif<span class=\"_ _0\"></span>ied as current liabilities unless t<span class=\"_ _0\"></span>he Group has a<span class=\"_ _0\"></span>n unconditional righ<span class=\"_ _0\"></span>t to defer settlemen<span class=\"_ _0\"></span>t for at le<span class=\"_ _0\"></span>ast 12 months afte<span class=\"_ _0\"></span>r the reporting da<span class=\"_ _0\"></span>te. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "en",
    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-376": {
   "value": "Share-based comp<span class=\"_ _0\"></span>ensation (Emp<span class=\"_ _0\"></span>loyee based bene<span class=\"_ _0\"></span>fits)<span class=\"ff1\"> </span>The Group op<span class=\"_ _0\"></span>erates an e<span class=\"_ _0\"></span>quity-settled sha<span class=\"_ _0\"></span>re-based compensa<span class=\"_ _0\"></span>tion plan, in<span class=\"_ _0\"></span> that it <span class=\"_ _0\"></span>issues s<span class=\"_ _0\"></span>hare options<span class=\"_ _0\"></span> and warrants <span class=\"_ _25\"></span>to <span class=\"_ _25\"></span>its <span class=\"_ _28\"></span>employees <span class=\"_ _25\"></span>in <span class=\"_ _25\"></span>recognition <span class=\"_ _25\"></span>of <span class=\"_ _28\"></span>their <span class=\"_ _25\"></span>services. <span class=\"_ _25\"></span> <span class=\"_ _25\"></span>The <span class=\"_ _28\"></span>fair <span class=\"_ _28\"></span>value <span class=\"_ _25\"></span>of <span class=\"_ _25\"></span>these <span class=\"_ _25\"></span>is <span class=\"_ _28\"></span>recognised <span class=\"_ _25\"></span>as <span class=\"_ _25\"></span>an employee expense <span class=\"_ _25\"></span>with a <span class=\"_ _25\"></span>correspond<span class=\"_ _0\"></span>ing <span class=\"_ _25\"></span>ch<span class=\"_ _0\"></span>arge to<span class=\"_ _25\"></span> the <span class=\"_ _25\"></span>share-based payment <span class=\"_ _25\"></span>rese<span class=\"_ _0\"></span>rve.  <span class=\"_ _25\"></span>The t<span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>tal <span class=\"_ _25\"></span>amou<span class=\"_ _0\"></span>nt to be expensed is d<span class=\"_ _0\"></span>etermine<span class=\"_ _0\"></span>d by reference to th<span class=\"_ _0\"></span>e fair value o<span class=\"_ _0\"></span>f the options o<span class=\"_ _0\"></span>r warrants gran<span class=\"_ _0\"></span>ted: - <span class=\"_ _4b\"> </span><span class=\"ff4\">Including any <span class=\"_ _0\"></span>market perf<span class=\"_ _0\"></span>ormance cond<span class=\"_ _2b\"></span>i<span class=\"_ _25\"></span>tion <span class=\"_ _0\"></span>(such as the en<span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>ity\u2019<span class=\"_ _0\"></span>s share price).<span class=\"ff1\"> </span></span>- <span class=\"_ _4b\"> </span><span class=\"ff1\">Excluding <span class=\"_ _0\"></span>the impact o<span class=\"_ _0\"></span>f any service and non-marke<span class=\"_ _0\"></span>t performanc<span class=\"_ _0\"></span>e vesting conditi<span class=\"_ _0\"></span>ons. </span>- <span class=\"_ _4b\"> </span><span class=\"ff1\">Including the impact of <span class=\"_ _25\"></span>any<span class=\"_ _0\"></span> non<span class=\"_ _25\"></span>-vestin<span class=\"_ _0\"></span>g conditions (such <span class=\"_ _25\"></span>as the requirement to <span class=\"_ _25\"></span>ho<span class=\"_ _0\"></span>ld <span class=\"_ _25\"></span>s<span class=\"_ _0\"></span>hares for </span>a specific time). The <span class=\"_ _25\"></span>fair <span class=\"_ _25\"></span>value <span class=\"_ _25\"></span>of <span class=\"_ _25\"></span>these <span class=\"_ _25\"></span>shar<span class=\"_ _0\"></span>e <span class=\"_ _25\"></span>options <span class=\"_ _25\"></span>and <span class=\"_ _25\"></span>warrants <span class=\"_ _25\"></span>is <span class=\"_ _25\"></span>dete<span class=\"_ _0\"></span>rmined <span class=\"_ _25\"></span>using <span class=\"_ _25\"></span>an <span class=\"_ _25\"></span>adjuste<span class=\"_ _0\"></span>d <span class=\"_ _25\"></span>form <span class=\"_ _25\"></span>of <span class=\"_ _25\"></span>the <span class=\"_ _25\"></span>Black<span class=\"_ _25\"></span>-<span class=\"_ _61\"> </span>Scholes option <span class=\"_ _25\"></span>prici<span class=\"_ _0\"></span>ng <span class=\"_ _25\"></span>m<span class=\"_ _0\"></span>odel which <span class=\"_ _25\"></span>inclu<span class=\"_ _0\"></span>des <span class=\"_ _25\"></span>a Monte Carlo simulation <span class=\"_ _25\"></span><span class=\"ffe\">model, <span class=\"_ _25\"></span>w<span class=\"_ _0\"></span>hich is <span class=\"_ _25\"></span>considered an </span>appropriate <span class=\"_ _2b\"></span>valuation <span class=\"_ _21\"></span>model <span class=\"_ _2b\"></span>as <span class=\"_ _2b\"></span>it <span class=\"_ _0\"></span>is <span class=\"_ _2b\"></span>able <span class=\"_ _2b\"></span>to <span class=\"_ _2b\"></span><span class=\"ff1\">incorporate <span class=\"_ _2b\"></span>market <span class=\"_ _2b\"></span>perform<span class=\"_ _0\"></span>ance <span class=\"_ _2b\"></span>conditions. <span class=\"_ _2b\"></span>The <span class=\"_ _2b\"></span>assumptions<span class=\"_ _2b\"></span> </span>are included in not<span class=\"_ _0\"></span>e 21 to the financia<span class=\"_ _0\"></span>l statements. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "en",
    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-377": {
   "value": "Share-based payme<span class=\"_ _0\"></span>nt<span class=\"ff1\"> </span>The Group has two t<span class=\"_ _0\"></span>ypes of share-based <span class=\"_ _0\"></span>payments othe<span class=\"_ _0\"></span>r than employee co<span class=\"_ _2b\"></span>m<span class=\"_ _25\"></span>pen<span class=\"_ _0\"></span>sation. Warrants iss<span class=\"_ _25\"></span>u<span class=\"_ _0\"></span>ed <span class=\"_ _25\"></span>for services <span class=\"_ _25\"></span>rendered which <span class=\"_ _25\"></span>are <span class=\"_ _25\"></span>ac<span class=\"_ _0\"></span>counted for<span class=\"_ _25\"></span> in <span class=\"_ _25\"></span>accordance with <span class=\"_ _25\"></span>IFR<span class=\"_ _0\"></span>S <span class=\"_ _25\"></span>2 rec<span class=\"_ _25\"></span>ogn<span class=\"_ _0\"></span>ising either <span class=\"_ _0\"></span>the <span class=\"_ _2b\"></span>costs of <span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>h<span class=\"_ _0\"></span>e se<span class=\"_ _0\"></span>rvice <span class=\"_ _2b\"></span>if<span class=\"_ _25\"></span> <span class=\"_ _2b\"></span>it <span class=\"_ _0\"></span>can b<span class=\"_ _2b\"></span>e reliably <span class=\"_ _2b\"></span>measured or <span class=\"_ _2b\"></span>the fa<span class=\"_ _0\"></span>ir v<span class=\"_ _0\"></span>alue <span class=\"_ _0\"></span>of <span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>he <span class=\"_ _2b\"></span>warrant <span class=\"_ _0\"></span>(using <span class=\"_ _0\"></span>Black<span class=\"_ _25\"></span>-<span class=\"_ _61\"> </span>Scholes option pr<span class=\"_ _0\"></span>icing models <span class=\"ff4\">\u2013</span> see not<span class=\"_ _0\"></span>e 21<span class=\"ls14\">).<span class=\"_ _0\"></span><span class=\"ls0\"> </span></span>Investor warrants <span class=\"_ _25\"></span>issued as par<span class=\"_ _25\"></span>t of <span class=\"_ _25\"></span>sha<span class=\"_ _0\"></span>re <span class=\"_ _25\"></span>issu<span class=\"_ _0\"></span>es have<span class=\"_ _25\"></span> been determined as <span class=\"_ _25\"></span>equity instruments under <span class=\"_ _25\"></span>IA<span class=\"_ _0\"></span>S 32.  <span class=\"_ _25\"></span>Since the fair <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>alue of the <span class=\"_ _25\"></span>shares issued at the <span class=\"_ _25\"></span>sam<span class=\"_ _0\"></span>e <span class=\"_ _25\"></span>ti<span class=\"_ _0\"></span>me is <span class=\"_ _25\"></span>equal<span class=\"_ _0\"></span> t<span class=\"_ _25\"></span>o<span class=\"_ _0\"></span> the <span class=\"_ _25\"></span>price<span class=\"_ _0\"></span> paid, <span class=\"_ _25\"></span>these<span class=\"_ _0\"></span> warrants, by deduction, are <span class=\"_ _0\"></span>considered to ha<span class=\"_ _0\"></span>ve been issued a<span class=\"_ _0\"></span>t nil value. Warrants issued a<span class=\"_ _0\"></span>s part of C<span class=\"_ _0\"></span>LNs are noted abov<span class=\"_ _0\"></span>e.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "en",
    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-378": {
   "value": "Current and deferr<span class=\"_ _0\"></span>ed income <span class=\"_ _0\"></span>tax<span class=\"ff1\"> </span>Tax on <span class=\"_ _2b\"></span>the pro<span class=\"_ _0\"></span>fit <span class=\"_ _0\"></span>or l<span class=\"_ _0\"></span>oss <span class=\"_ _0\"></span>for <span class=\"_ _0\"></span>the pe<span class=\"_ _0\"></span>riod <span class=\"_ _2b\"></span>comprises curre<span class=\"_ _0\"></span>nt and <span class=\"_ _2b\"></span>deferred <span class=\"_ _0\"></span>tax. <span class=\"_ _0\"></span>Tax <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>recognised <span class=\"_ _2b\"></span>in profit <span class=\"_ _2b\"></span>or loss <span class=\"_ _2b\"></span>excep<span class=\"_ _0\"></span>t <span class=\"_ _2b\"></span>to <span class=\"_ _21\"></span>the <span class=\"_ _2b\"></span>extent <span class=\"_ _21\"></span>t<span class=\"_ _25\"></span>h<span class=\"_ _0\"></span>at <span class=\"_ _21\"></span>it<span class=\"_ _25\"></span> <span class=\"_ _21\"></span>relates <span class=\"_ _2b\"></span>to <span class=\"_ _21\"></span>items <span class=\"_ _2b\"></span>recognis<span class=\"_ _0\"></span>ed <span class=\"_ _21\"></span>directly <span class=\"_ _2b\"></span>in <span class=\"_ _21\"></span>equity, <span class=\"_ _2b\"></span>in <span class=\"_ _2b\"></span>which <span class=\"_ _21\"></span>case <span class=\"_ _2b\"></span>it <span class=\"_ _21\"></span>is <span class=\"_ _2b\"></span>recognised<span class=\"_ _0\"></span> in <span class=\"_ _28\"></span>equity. <span class=\"_ _28\"></span>Current <span class=\"_ _28\"></span>tax <span class=\"_ _28\"></span>is <span class=\"_ _28\"></span>the <span class=\"_ _28\"></span>expec<span class=\"_ _25\"></span>ted <span class=\"_ _25\"></span>tax <span class=\"_ _28\"></span>payable <span class=\"_ _28\"></span>or <span class=\"_ _28\"></span>receivable <span class=\"_ _28\"></span>on <span class=\"_ _28\"></span>the <span class=\"_ _28\"></span>taxable <span class=\"_ _28\"></span>income <span class=\"_ _28\"></span>or <span class=\"_ _28\"></span>loss<span class=\"_ _25\"></span> <span class=\"_ _25\"></span>for <span class=\"_ _28\"></span>the year, using <span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>ax <span class=\"_ _2b\"></span>rates enacted <span class=\"_ _0\"></span>or substan<span class=\"_ _0\"></span>tively ena<span class=\"_ _0\"></span>cted a<span class=\"_ _0\"></span>t the conso<span class=\"_ _0\"></span>lidated st<span class=\"_ _0\"></span>atement <span class=\"_ _0\"></span>of financia<span class=\"_ _0\"></span>l position<span class=\"_ _0\"></span> date, and any adjus<span class=\"_ _0\"></span>tment to tax in r<span class=\"_ _0\"></span>espect of prev<span class=\"_ _0\"></span>ious years. Deferred <span class=\"_ _2a\"> </span>tax <span class=\"_ _26\"> </span>is <span class=\"_ _26\"> </span>the <span class=\"_ _26\"> </span>tax <span class=\"_ _2a\"> </span>expected <span class=\"_ _2a\"> </span>to <span class=\"_ _26\"> </span>be <span class=\"_ _26\"> </span>payable <span class=\"_ _2a\"> </span>or <span class=\"_ _26\"> </span>recoverable <span class=\"_ _2a\"> </span>on <span class=\"_ _26\"> </span>differences <span class=\"_ _2a\"> </span>between <span class=\"_ _2a\"> </span>the <span class=\"_ _26\"> </span>carrying amounts of assets and liabilities in the <span class=\"_ _25\"></span>fina<span class=\"_ _0\"></span>ncial statements and the corresponding tax bases used in the computation <span class=\"_ _2b\"></span>of taxable <span class=\"_ _2b\"></span>profit and <span class=\"_ _2b\"></span>is accounted <span class=\"_ _2b\"></span>for using <span class=\"_ _0\"></span>the liabi<span class=\"_ _0\"></span>lity <span class=\"_ _0\"></span>method. <span class=\"_ _0\"></span>Deferred <span class=\"_ _2b\"></span>tax liabilities <span class=\"_ _2b\"></span>are generally recognised for all taxable temporary differences and deferred tax assets are <span class=\"_ _25\"></span>r<span class=\"_ _0\"></span>ecognised to the extent <span class=\"_ _26\"> </span>that <span class=\"_ _26\"> </span>it <span class=\"_ _26\"> </span>is <span class=\"_ _26\"> </span>probable <span class=\"_ _26\"> </span>that <span class=\"_ _26\"> </span>taxable <span class=\"_ _26\"> </span>profits <span class=\"_ _26\"> </span>will <span class=\"_ _26\"> </span>be <span class=\"_ _26\"> </span>available <span class=\"_ _26\"> </span>against <span class=\"_ _26\"> </span>which <span class=\"_ _26\"> </span>deductible <span class=\"_ _2a\"> </span>temp<span class=\"_ _25\"></span>orary differences can be <span class=\"_ _0\"></span>utilised. Deferred tax <span class=\"_ _25\"></span>assets and <span class=\"_ _25\"></span>liabilities are <span class=\"_ _25\"></span>offset where <span class=\"_ _25\"></span>there is <span class=\"_ _25\"></span>a legally <span class=\"_ _25\"></span>enforceable right <span class=\"_ _25\"></span>to set <span class=\"_ _25\"></span>off <span class=\"_ _25\"></span>cu<span class=\"_ _0\"></span>rrent tax <span class=\"_ _0\"></span>assets <span class=\"_ _2b\"></span>against cu<span class=\"_ _2b\"></span>r<span class=\"_ _25\"></span>rent<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>tax <span class=\"_ _2b\"></span>liabilities <span class=\"_ _0\"></span>and <span class=\"_ _2b\"></span>when they<span class=\"_ _2b\"></span> relate <span class=\"_ _2b\"></span>to inco<span class=\"_ _2b\"></span>m<span class=\"_ _25\"></span>e <span class=\"_ _2b\"></span>taxes <span class=\"_ _2b\"></span>l<span class=\"_ _25\"></span>ev<span class=\"_ _0\"></span>ied <span class=\"_ _0\"></span>by <span class=\"_ _2b\"></span>the same <span class=\"_ _2b\"></span>taxation authority and the Co<span class=\"_ _2b\"></span>m<span class=\"_ _25\"></span>pany<span class=\"_ _0\"></span> intends to s<span class=\"_ _0\"></span>ettle its cur<span class=\"_ _0\"></span>rent tax assets and <span class=\"_ _0\"></span>liabilities on a<span class=\"_ _0\"></span> net basis. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-382": {
   "value": "Deferred <span class=\"_ _2a\"> </span>tax <span class=\"_ _26\"> </span>is <span class=\"_ _26\"> </span>the <span class=\"_ _26\"> </span>tax <span class=\"_ _2a\"> </span>expected <span class=\"_ _2a\"> </span>to <span class=\"_ _26\"> </span>be <span class=\"_ _26\"> </span>payable <span class=\"_ _2a\"> </span>or <span class=\"_ _26\"> </span>recoverable <span class=\"_ _2a\"> </span>on <span class=\"_ _26\"> </span>differences <span class=\"_ _2a\"> </span>between <span class=\"_ _2a\"> </span>the <span class=\"_ _26\"> </span>carrying amounts of assets and liabilities in the <span class=\"_ _25\"></span>fina<span class=\"_ _0\"></span>ncial statements and the corresponding tax bases used in the computation <span class=\"_ _2b\"></span>of taxable <span class=\"_ _2b\"></span>profit and <span class=\"_ _2b\"></span>is accounted <span class=\"_ _2b\"></span>for using <span class=\"_ _0\"></span>the liabi<span class=\"_ _0\"></span>lity <span class=\"_ _0\"></span>method. <span class=\"_ _0\"></span>Deferred <span class=\"_ _2b\"></span>tax liabilities <span class=\"_ _2b\"></span>are generally recognised for all taxable temporary differences and deferred tax assets are <span class=\"_ _25\"></span>r<span class=\"_ _0\"></span>ecognised to the extent <span class=\"_ _26\"> </span>that <span class=\"_ _26\"> </span>it <span class=\"_ _26\"> </span>is <span class=\"_ _26\"> </span>probable <span class=\"_ _26\"> </span>that <span class=\"_ _26\"> </span>taxable <span class=\"_ _26\"> </span>profits <span class=\"_ _26\"> </span>will <span class=\"_ _26\"> </span>be <span class=\"_ _26\"> </span>available <span class=\"_ _26\"> </span>against <span class=\"_ _26\"> </span>which <span class=\"_ _26\"> </span>deductible <span class=\"_ _2a\"> </span>temp<span class=\"_ _25\"></span>orary differences can be <span class=\"_ _0\"></span>utilised. Deferred tax <span class=\"_ _25\"></span>assets and <span class=\"_ _25\"></span>liabilities are <span class=\"_ _25\"></span>offset where <span class=\"_ _25\"></span>there is <span class=\"_ _25\"></span>a legally <span class=\"_ _25\"></span>enforceable right <span class=\"_ _25\"></span>to set <span class=\"_ _25\"></span>off <span class=\"_ _25\"></span>cu<span class=\"_ _0\"></span>rrent tax <span class=\"_ _0\"></span>assets <span class=\"_ _2b\"></span>against cu<span class=\"_ _2b\"></span>r<span class=\"_ _25\"></span>rent<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>tax <span class=\"_ _2b\"></span>liabilities <span class=\"_ _0\"></span>and <span class=\"_ _2b\"></span>when they<span class=\"_ _2b\"></span> relate <span class=\"_ _2b\"></span>to inco<span class=\"_ _2b\"></span>m<span class=\"_ _25\"></span>e <span class=\"_ _2b\"></span>taxes <span class=\"_ _2b\"></span>l<span class=\"_ _25\"></span>ev<span class=\"_ _0\"></span>ied <span class=\"_ _0\"></span>by <span class=\"_ _2b\"></span>the same <span class=\"_ _2b\"></span>taxation authority and the Co<span class=\"_ _2b\"></span>m<span class=\"_ _25\"></span>pany<span class=\"_ _0\"></span> intends to s<span class=\"_ _0\"></span>ettle its cur<span class=\"_ _0\"></span>rent tax assets and <span class=\"_ _0\"></span>liabilities on a<span class=\"_ _0\"></span> net basis. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-386": {
   "value": "4.  <span class=\"_ _25\"></span>CRITICA<span class=\"_ _0\"></span>L ACCOUN<span class=\"_ _0\"></span>TING ESTIMATES AN<span class=\"_ _0\"></span>D JUDGEMENT<span class=\"_ _0\"></span>S <span class=\"ff1\"> </span>In applying the <span class=\"_ _25\"></span>Group<span class=\"_ _0\"></span>\u2019s accounting policies, which are <span class=\"_ _25\"></span>described in note 3, <span class=\"_ _25\"></span>the Directors<span class=\"_ _0\"></span> are <span class=\"_ _25\"></span>required<span class=\"_ _0\"></span> to <span class=\"_ _2a\"> </span>make <span class=\"_ _29\"></span>judgements <span class=\"_ _2a\"> </span>(other<span class=\"_ _0\"></span> <span class=\"_ _2a\"> </span>than <span class=\"_ _29\"> </span>those <span class=\"_ _2a\"> </span>involving <span class=\"_ _29\"> </span>estimations) <span class=\"_ _2a\"> </span>that <span class=\"_ _29\"> </span>have <span class=\"_ _2a\"> </span>a <span class=\"_ _2a\"> </span>significant <span class=\"_ _29\"></span>impact <span class=\"_ _2a\"> </span>on <span class=\"_ _29\"> </span>the amounts recognised and <span class=\"_ _25\"></span>to make <span class=\"_ _25\"></span>es<span class=\"_ _0\"></span>timates <span class=\"_ _25\"></span>a<span class=\"_ _0\"></span>nd assumptions <span class=\"_ _25\"></span>about the <span class=\"_ _25\"></span>carry<span class=\"_ _0\"></span>ing <span class=\"_ _25\"></span>a<span class=\"_ _0\"></span>mounts <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>f assets <span class=\"_ _25\"></span>and liabilities <span class=\"_ _25\"></span>that <span class=\"_ _25\"></span>are <span class=\"_ _25\"></span>not <span class=\"_ _25\"></span>readi<span class=\"_ _0\"></span>ly <span class=\"_ _25\"></span>apparent <span class=\"_ _25\"></span>from <span class=\"_ _25\"></span>other <span class=\"_ _25\"></span>sour<span class=\"_ _0\"></span>ces. <span class=\"_ _25\"></span>The <span class=\"_ _25\"></span>estimates <span class=\"_ _25\"></span>and <span class=\"_ _25\"></span>associa<span class=\"_ _0\"></span>ted <span class=\"_ _25\"></span>assumptions are <span class=\"_ _25\"></span>based <span class=\"_ _25\"></span>on <span class=\"_ _25\"></span>historical <span class=\"_ _25\"></span>experience <span class=\"_ _25\"></span>and <span class=\"_ _25\"></span>other <span class=\"_ _25\"></span>factors <span class=\"_ _25\"></span>that <span class=\"_ _25\"></span>are <span class=\"_ _25\"></span>considered <span class=\"_ _25\"></span>to <span class=\"_ _25\"></span>be <span class=\"_ _25\"></span>r<span class=\"_ _25\"></span>e<span class=\"_ _0\"></span>levant. <span class=\"_ _25\"></span>Actual <span class=\"_ _25\"></span>results may differ fro<span class=\"_ _0\"></span>m these estim<span class=\"_ _0\"></span>ates. The estimates and underlying assumptions<span class=\"_ _0\"></span> are reviewed on an ongoing basis. Revisions to accounting<span class=\"_ _0\"></span> estimates are <span class=\"_ _25\"></span>recogn<span class=\"_ _0\"></span>ised in <span class=\"_ _25\"></span>the period <span class=\"_ _25\"></span>in which t<span class=\"_ _25\"></span>h<span class=\"_ _0\"></span>e estimate <span class=\"_ _25\"></span>is revised i<span class=\"_ _25\"></span>f the <span class=\"_ _25\"></span>r<span class=\"_ _0\"></span>evision affects <span class=\"_ _25\"></span>only that period, or in<span class=\"_ _0\"></span> the per<span class=\"_ _0\"></span>iod of the r<span class=\"_ _0\"></span>evision and <span class=\"_ _0\"></span>future periods if <span class=\"_ _0\"></span>the revisio<span class=\"_ _0\"></span>n affects b<span class=\"_ _0\"></span>oth current<span class=\"_ _0\"></span> and future<span class=\"_ _0\"></span> periods. (a)<span class=\"ffd\"> <span class=\"_ _27\"> </span><span class=\"ff5\">Critical judgements<span class=\"_ _0\"></span> in applying the <span class=\"_ _0\"></span>Group\u2019s accou<span class=\"_ _0\"></span>nting policies<span class=\"ff1\"> </span></span></span>The following are the <span class=\"_ _25\"></span>critic<span class=\"_ _2b\"></span>al<span class=\"_ _25\"></span> judgemen<span class=\"_ _0\"></span>ts, apart from <span class=\"_ _25\"></span>t<span class=\"_ _0\"></span>hose involving estimations (which are presented separately <span class=\"_ _2a\"> </span>below),<span class=\"_ _0\"></span> <span class=\"_ _2a\"> </span>that <span class=\"_ _2a\"> </span>the <span class=\"_ _2a\"> </span>Directo<span class=\"_ _0\"></span>rs <span class=\"_ _2a\"> </span>have <span class=\"_ _2a\"> </span>made <span class=\"_ _2a\"> </span>in <span class=\"_ _2a\"> </span>the <span class=\"_ _2a\"> </span>process <span class=\"_ _29\"> </span>of <span class=\"_ _2a\"> </span>applying <span class=\"_ _2a\"> </span>the <span class=\"_ _2a\"> </span>Group\u2019s <span class=\"_ _29\"></span>accounting policies <span class=\"_ _21\"></span>and <span class=\"_ _2b\"></span>that <span class=\"_ _2b\"></span>have <span class=\"_ _21\"></span>the <span class=\"_ _2b\"></span>most <span class=\"_ _2b\"></span>significant<span class=\"_ _0\"></span> <span class=\"_ _2b\"></span>effect <span class=\"_ _21\"></span>on <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>amounts <span class=\"_ _21\"></span>recognised <span class=\"_ _2b\"></span>in <span class=\"_ _21\"></span>these <span class=\"_ _2b\"></span>financial <span class=\"_ _21\"></span>statements. Company <span class=\"_ _25\"></span>only <span class=\"_ _28\"></span>- <span class=\"_ _28\"></span>Critical <span class=\"_ _25\"></span>judgement <span class=\"_ _25\"></span>i<span class=\"_ _25\"></span>n <span class=\"_ _25\"></span>the <span class=\"_ _28\"></span>impair<span class=\"_ _0\"></span>ment <span class=\"_ _25\"></span>assessment <span class=\"_ _28\"></span>of <span class=\"_ _25\"></span>investment <span class=\"_ _28\"></span>in <span class=\"_ _28\"></span>subsidiar<span class=\"_ _0\"></span>ies and recoverabil<span class=\"_ _0\"></span>ity of  intr<span class=\"_ _0\"></span>agroup balances <span class=\"ffa\">(see note <span class=\"_ _0\"></span>13)<span class=\"ff2\"> </span></span>In <span class=\"_ _27\"> </span>preparing <span class=\"_ _27\"> </span>the <span class=\"_ _27\"> </span>parent <span class=\"_ _27\"> </span>company <span class=\"_ _26\"> </span>financial <span class=\"_ _27\"> </span>statements, <span class=\"_ _27\"> </span>the <span class=\"_ _27\"> </span>Directors <span class=\"_ _27\"> </span>apply <span class=\"_ _26\"> </span>j<span class=\"_ _25\"></span>u<span class=\"_ _0\"></span>dgement <span class=\"_ _26\"> </span>in <span class=\"_ _27\"> </span>assessing whether <span class=\"_ _0\"></span>the C<span class=\"_ _0\"></span>ompany's <span class=\"_ _0\"></span>investment <span class=\"_ _2b\"></span>in its subs<span class=\"_ _2b\"></span>i<span class=\"_ _25\"></span>diary<span class=\"_ _0\"></span> is <span class=\"_ _2b\"></span>impaired and w<span class=\"_ _0\"></span>hether <span class=\"_ _2b\"></span>intragroup balances <span class=\"_ _2b\"></span>within the scope of IFRS 9 a<span class=\"_ _2b\"></span>re recoverable. In the <span class=\"_ _25\"></span>current <span class=\"_ _25\"></span>y<span class=\"_ _0\"></span>ear, amounts <span class=\"_ _25\"></span>previous<span class=\"_ _0\"></span>ly <span class=\"_ _25\"></span>adv<span class=\"_ _0\"></span>anced to <span class=\"_ _25\"></span>the subsidiary <span class=\"_ _25\"></span>have been capitalised and, <span class=\"_ _25\"></span>together<span class=\"_ _0\"></span> with equity investm<span class=\"_ _0\"></span>ents and other long-term <span class=\"_ _0\"></span>funding with no <span class=\"_ _0\"></span>fixed repaymen<span class=\"_ _0\"></span>t terms, are treated as p<span class=\"_ _0\"></span>art of th<span class=\"_ _0\"></span>e ne<span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span> <span class=\"_ _2b\"></span>investment <span class=\"_ _0\"></span>in <span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>he <span class=\"_ _2b\"></span>subsidiary u<span class=\"_ _2b\"></span>nder IAS <span class=\"_ _2b\"></span>27 and <span class=\"_ _2b\"></span>assessed for <span class=\"_ _2b\"></span>impairment <span class=\"_ _0\"></span>under <span class=\"_ _0\"></span>IAS <span class=\"_ _2b\"></span>36. Havin<span class=\"_ _2b\"></span>g reviewed <span class=\"_ _25\"></span>t<span class=\"_ _25\"></span>he <span class=\"_ _25\"></span>opportunities <span class=\"_ _25\"></span>held <span class=\"_ _29\"></span>by <span class=\"_ _25\"></span>t<span class=\"_ _25\"></span>h<span class=\"_ _0\"></span>e <span class=\"_ _28\"></span>subsidiary, <span class=\"_ _25\"></span>the <span class=\"_ _28\"></span>Dir<span class=\"_ _25\"></span>ec<span class=\"_ _0\"></span>tors <span class=\"_ _28\"></span>do <span class=\"_ _28\"></span>not <span class=\"_ _28\"></span>consider <span class=\"_ _28\"></span>an <span class=\"_ _28\"></span>impairment <span class=\"_ _28\"></span>to <span class=\"_ _28\"></span>be required. In <span class=\"_ _25\"></span>the <span class=\"_ _25\"></span>prior <span class=\"_ _25\"></span>year, t<span class=\"_ _25\"></span>he <span class=\"_ _25\"></span>Co<span class=\"_ _0\"></span>mpany <span class=\"_ _25\"></span>held m<span class=\"_ _25\"></span>ater<span class=\"_ _0\"></span>ial <span class=\"_ _25\"></span>short-term <span class=\"_ _25\"></span>intercompany <span class=\"_ _25\"></span>rece<span class=\"_ _0\"></span>ivables <span class=\"_ _25\"></span>within <span class=\"_ _25\"></span>the sc<span class=\"_ _25\"></span>op<span class=\"_ _0\"></span>e <span class=\"_ _25\"></span>of IFRS 9, <span class=\"_ _25\"></span>for <span class=\"_ _25\"></span>which <span class=\"_ _25\"></span>expected cr<span class=\"_ _25\"></span>ed<span class=\"_ _0\"></span>it <span class=\"_ _25\"></span>losses were <span class=\"_ _25\"></span>measured <span class=\"_ _25\"></span>under the <span class=\"_ _25\"></span>simplified <span class=\"_ _25\"></span>app<span class=\"_ _0\"></span>roach. <span class=\"_ _25\"></span>The Directors concluded these b<span class=\"_ _0\"></span>alances were ful<span class=\"_ _0\"></span>ly recoverable and <span class=\"_ _2b\"></span>no <span class=\"_ _25\"></span>mate<span class=\"_ _0\"></span>rial loss allowan<span class=\"_ _0\"></span>ce was requi<span class=\"_ _0\"></span>red. Classification of equ<span class=\"_ _2b\"></span>i<span class=\"_ _25\"></span>ty ac<span class=\"_ _2b\"></span>counte<span class=\"_ _25\"></span>d <span class=\"_ _2b\"></span>i<span class=\"_ _25\"></span>nve<span class=\"_ _0\"></span>stees <span class=\"ffa\">(see note 14) </span>The <span class=\"_ _2c\"> </span>Group  has <span class=\"_ _2c\"> </span>exercised <span class=\"_ _27\"> </span>j<span class=\"_ _25\"></span>udge<span class=\"_ _0\"></span>ment  i<span class=\"_ _0\"></span>n <span class=\"_ _2c\"> </span>determining <span class=\"_ _2c\"> </span>the  appropr<span class=\"_ _0\"></span>iate <span class=\"_ _2c\"> </span>classification <span class=\"_ _2c\"> </span>and <span class=\"_ _2c\"> </span>accounting treatment of <span class=\"_ _25\"></span>its i<span class=\"_ _25\"></span>n<span class=\"_ _0\"></span>terest in <span class=\"_ _25\"></span>Agamel Minerals <span class=\"_ _25\"></span>SARL, a Mor<span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>ccan <span class=\"_ _25\"></span>sp<span class=\"_ _0\"></span>ecial <span class=\"_ _25\"></span>pu<span class=\"_ _0\"></span>rpose vehicle <span class=\"_ _25\"></span>establishe<span class=\"_ _0\"></span>d to hold <span class=\"_ _2f\"> </span>t<span class=\"_ _25\"></span>he<span class=\"_ _0\"></span> <span class=\"_ _32\"> </span>permits <span class=\"_ _2f\"> </span>and <span class=\"_ _32\"> </span>manage  the <span class=\"_ _32\"> </span>Agadir <span class=\"_ _32\"> </span>Melloul <span class=\"_ _2f\"> </span>Project. <span class=\"_ _32\"> </span>Managem<span class=\"_ _0\"></span>ent <span class=\"_ _2f\"> </span>has <span class=\"_ _32\"> </span>concluded <span class=\"_ _2f\"> </span>that <span class=\"_ _32\"> </span>the arrangement <span class=\"_ _28\"></span>constitutes <span class=\"_ _28\"></span>a <span class=\"_ _29\"></span>joint <span class=\"_ _28\"></span>venture <span class=\"_ _29\"></span>becau<span class=\"_ _0\"></span>se <span class=\"_ _29\"></span>key <span class=\"_ _28\"></span>decisions <span class=\"_ _28\"></span>regarding <span class=\"_ _28\"></span>the <span class=\"_ _29\"></span>rele<span class=\"_ _0\"></span>vant <span class=\"_ _29\"></span>act<span class=\"_ _0\"></span>ivities <span class=\"_ _28\"></span>of <span class=\"_ _29\"></span>the entity  require  unanimous  sharehol<span class=\"_ _0\"></span>der  approval,  giving  the  Group  joint  cont<span class=\"_ _0\"></span>rol.  Accordingly,  the investment is accoun<span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>ed <span class=\"_ _0\"></span>for using the equity m<span class=\"_ _0\"></span>ethod.  During the <span class=\"_ _25\"></span>year, the <span class=\"_ _25\"></span>Group<span class=\"_ _2b\"></span> <span class=\"_ _25\"></span>increased its <span class=\"_ _25\"></span>econo<span class=\"_ _0\"></span>mic i<span class=\"_ _25\"></span>n<span class=\"_ _0\"></span>terest from <span class=\"_ _25\"></span>10% to 20% <span class=\"_ _25\"></span>following payment of <span class=\"_ _25\"></span>an additional earn-in tranche. Althou<span class=\"_ _0\"></span>gh the legal share transfer documen<span class=\"_ _0\"></span>tation and registrati<span class=\"_ _0\"></span>on formalities for <span class=\"_ _25\"></span>this <span class=\"_ _25\"></span>addit<span class=\"_ _0\"></span>ional <span class=\"_ _25\"></span>tranche had <span class=\"_ _25\"></span>not <span class=\"_ _25\"></span>been <span class=\"_ _25\"></span>comple<span class=\"_ _0\"></span>ted <span class=\"_ _25\"></span>at <span class=\"_ _25\"></span>the <span class=\"_ _25\"></span>reporting <span class=\"_ _25\"></span>date,<span class=\"_ _0\"></span> <span class=\"_ _25\"></span>managemen<span class=\"_ _0\"></span>t <span class=\"_ _25\"></span>has <span class=\"_ _25\"></span>assess<span class=\"_ _0\"></span>ed <span class=\"_ _25\"></span>the substance o<span class=\"_ _2b\"></span>f<span class=\"_ _25\"></span> <span class=\"_ _2b\"></span>its rights <span class=\"_ _0\"></span>and o<span class=\"_ _2b\"></span>bl<span class=\"_ _25\"></span>ig<span class=\"_ _0\"></span>ations an<span class=\"_ _2b\"></span>d concluded <span class=\"_ _0\"></span>that the<span class=\"_ _0\"></span> Grou<span class=\"_ _0\"></span>p has <span class=\"_ _2b\"></span>obtained t<span class=\"_ _0\"></span>he econo<span class=\"_ _2b\"></span>m<span class=\"_ _25\"></span>ic <span class=\"_ _0\"></span>benefi<span class=\"_ _0\"></span>ts associated <span class=\"_ _25\"></span>with <span class=\"_ _25\"></span>the <span class=\"_ _25\"></span>additional <span class=\"_ _25\"></span>interes<span class=\"_ _0\"></span>t. <span class=\"_ _25\"></span>As <span class=\"_ _25\"></span>a <span class=\"_ _25\"></span>r<span class=\"_ _25\"></span>esu<span class=\"_ _0\"></span>lt, <span class=\"_ _25\"></span>the <span class=\"_ _25\"></span>additional <span class=\"_ _25\"></span>10% <span class=\"_ _25\"></span>interest <span class=\"_ _25\"></span>has <span class=\"_ _25\"></span>been <span class=\"_ _25\"></span>recognised <span class=\"_ _29\"></span><span class=\"ls1d\">as </span>part of the invest<span class=\"_ _0\"></span>ment in th<span class=\"_ _0\"></span>e joint venture. Critical judgem<span class=\"_ _0\"></span>ent <span class=\"ff5\">\u2014</span> Recognition <span class=\"_ _0\"></span>of the addit<span class=\"_ _0\"></span>ional economic <span class=\"_ _0\"></span>interest in Aga<span class=\"_ _2b\"></span>m<span class=\"_ _25\"></span>el (s<span class=\"_ _0\"></span>ee note 14)<span class=\"ff1\"> </span>During <span class=\"_ _29\"> </span>t<span class=\"_ _25\"></span>h<span class=\"_ _0\"></span>e <span class=\"_ _2a\"> </span>year, <span class=\"_ _29\"></span>the <span class=\"_ _2a\"> </span>Grou<span class=\"_ _0\"></span>p <span class=\"_ _2a\"> </span>increased<span class=\"_ _0\"></span> <span class=\"_ _2a\"> </span>its <span class=\"_ _29\"></span>economic <span class=\"_ _29\"> </span>interest <span class=\"_ _2a\"> </span>in <span class=\"_ _2a\"> </span>Agamel <span class=\"_ _29\"></span>from <span class=\"_ _29\"> </span>10% <span class=\"_ _2a\"> </span>to <span class=\"_ _2a\"> </span>20% <span class=\"_ _29\"></span>following payment <span class=\"_ _2b\"></span>of <span class=\"_ _2b\"></span>an <span class=\"_ _2b\"></span>additional <span class=\"_ _2b\"></span>earn-in <span class=\"_ _2b\"></span>tranche. <span class=\"_ _2b\"></span>As <span class=\"_ _2b\"></span>at <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>reporting <span class=\"_ _2b\"></span>date, <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>legal <span class=\"_ _2b\"></span>share <span class=\"_ _21\"></span>t<span class=\"_ _25\"></span>ra<span class=\"_ _2b\"></span>nsf<span class=\"_ _25\"></span>e<span class=\"_ _0\"></span>r <span class=\"_ _2b\"></span>documentation and <span class=\"_ _25\"></span>registration <span class=\"_ _25\"></span>formal<span class=\"_ _0\"></span>ities <span class=\"_ _25\"></span>for <span class=\"_ _25\"></span>the <span class=\"_ _25\"></span>additional <span class=\"_ _25\"></span>tranche <span class=\"_ _25\"></span>had <span class=\"_ _25\"></span>not <span class=\"_ _25\"></span>yet <span class=\"_ _25\"></span>been <span class=\"_ _25\"></span>completed. <span class=\"_ _25\"></span>The <span class=\"_ _25\"></span>Directors <span class=\"_ _25\"></span>hav<span class=\"_ _0\"></span>e applied <span class=\"_ _28\"></span>judgement <span class=\"_ _29\"></span>in <span class=\"_ _28\"></span>assessing <span class=\"_ _29\"></span>the <span class=\"_ _28\"></span>substance <span class=\"_ _28\"></span>of<span class=\"_ _25\"></span> <span class=\"_ _25\"></span>the <span class=\"_ _29\"></span>Group's <span class=\"_ _28\"></span>rights <span class=\"_ _29\"></span>and <span class=\"_ _28\"></span>obligations <span class=\"_ _28\"></span>under <span class=\"_ _29\"></span>the <span class=\"_ _29\"></span>earn-in arrangement, <span class=\"_ _2b\"></span>i<span class=\"_ _25\"></span>nc<span class=\"_ _0\"></span>luding <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Group's en<span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>itlem<span class=\"_ _0\"></span>ent to<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>additional <span class=\"_ _2b\"></span>interest on <span class=\"_ _2b\"></span>payment and t<span class=\"_ _0\"></span>he absen<span class=\"_ _0\"></span>ce of<span class=\"_ _0\"></span> an<span class=\"ls0\">y <span class=\"_ _28\"></span>substantive <span class=\"_ _28\"></span>conditions <span class=\"_ _25\"></span>precedent <span class=\"_ _28\"></span>outstanding <span class=\"_ _28\"></span>at <span class=\"_ _28\"></span>year <span class=\"_ _29\"></span>end, <span class=\"_ _25\"></span>and <span class=\"_ _29\"></span>have <span class=\"_ _25\"></span>concluded <span class=\"_ _28\"></span>that <span class=\"_ _28\"></span>the <span class=\"_ _28\"></span>additional </span>interest <span class=\"_ _2c\"> </span>should <span class=\"_ _27\"> </span>be  recogn<span class=\"_ _0\"></span>ised <span class=\"_ _2c\"> </span>as <span class=\"_ _2c\"> </span>part <span class=\"_ _2c\"> </span>of <span class=\"_ _27\"> </span>the  inve<span class=\"_ _0\"></span>stment <span class=\"_ _2c\"> </span>at <span class=\"_ _2c\"> </span>the <span class=\"_ _27\"> </span>r<span class=\"_ _25\"></span>epo<span class=\"_ _0\"></span>rting <span class=\"_ _2c\"> </span>date <span class=\"_ _27\"> </span>not<span class=\"_ _25\"></span>wi<span class=\"_ _0\"></span>thstanding <span class=\"_ _27\"> </span>the outstanding legal <span class=\"_ _0\"></span>formalitie<span class=\"_ _0\"></span>s. Critical judgem<span class=\"_ _0\"></span>ent in the impa<span class=\"_ _0\"></span>irment assess<span class=\"_ _0\"></span>ment of<span class=\"_ _0\"></span> equity-accounted investe<span class=\"_ _0\"></span>es <span class=\"ffa\">(see note <span class=\"ls7\">14</span>) </span>The <span class=\"_ _25\"></span>investment <span class=\"_ _25\"></span>in <span class=\"_ _25\"></span>Agamel <span class=\"_ _25\"></span>had <span class=\"_ _25\"></span>a <span class=\"_ _25\"></span>carrying <span class=\"_ _25\"></span>value <span class=\"_ _25\"></span>of <span class=\"_ _25\"></span>\u00a31,965,304 <span class=\"_ _25\"></span>as <span class=\"_ _25\"></span>at <span class=\"_ _25\"></span>31 <span class=\"_ _25\"></span>December <span class=\"_ _25\"></span>2025. <span class=\"_ _28\"></span>Management<span class=\"_ _0\"></span> has assessed <span class=\"_ _25\"></span>wh<span class=\"_ _2b\"></span>et<span class=\"_ _25\"></span>h<span class=\"_ _0\"></span>er there are <span class=\"_ _25\"></span>indic<span class=\"_ _0\"></span>ators of <span class=\"_ _25\"></span>imp<span class=\"_ _0\"></span>airment in accordance with IAS <span class=\"_ _25\"></span>36. In performing this assessment, <span class=\"_ _28\"></span>significant <span class=\"_ _28\"></span>judgement <span class=\"_ _28\"></span>is <span class=\"_ _28\"></span>required <span class=\"_ _28\"></span>due <span class=\"_ _29\"></span>to <span class=\"_ _28\"></span>the <span class=\"_ _28\"></span>early<span class=\"_ _25\"></span>-stage <span class=\"_ _28\"></span>nature <span class=\"_ _28\"></span>of <span class=\"_ _28\"></span>the <span class=\"_ _29\"></span>underlying <span class=\"_ _28\"></span>project, which has not ye<span class=\"_ _0\"></span>t reached t<span class=\"_ _0\"></span>he stage of defining a <span class=\"_ _0\"></span>mineral resour<span class=\"_ _0\"></span>ce and does no<span class=\"_ _0\"></span>t generate cas<span class=\"_ _0\"></span>h flows. In <span class=\"_ _32\"> </span>the <span class=\"_ _2d\"> </span>absence <span class=\"_ _32\"> </span>of <span class=\"_ _32\"> </span>observable <span class=\"_ _32\"> </span>market <span class=\"_ _32\"> </span>t<span class=\"_ _25\"></span>rans<span class=\"_ _2b\"></span>ac<span class=\"_ _25\"></span>tion<span class=\"_ _0\"></span>s <span class=\"_ _32\"> </span>or <span class=\"_ _2d\"> </span>reliable <span class=\"_ _32\"> </span>discounted <span class=\"_ _32\"> </span>cash <span class=\"_ _32\"> </span>flow <span class=\"_ _2d\"> </span>project<span class=\"_ _0\"></span>ions, management <span class=\"_ _2d\"> </span>has <span class=\"_ _2d\"> </span>conside<span class=\"_ _0\"></span>red <span class=\"_ _2d\"> </span>a <span class=\"_ _2d\"> </span>range <span class=\"_ _2d\"> </span>of <span class=\"_ _2d\"> </span>qualitative <span class=\"_ _2d\"> </span>and <span class=\"_ _2d\"> </span>quantitative <span class=\"_ _2d\"> </span>fac<span class=\"_ _0\"></span>tors, <span class=\"_ _2d\"> </span>including <span class=\"_ _2d\"> </span>ongoing<span class=\"_ _0\"></span> exploration <span class=\"_ _25\"></span>activity, <span class=\"_ _25\"></span>contin<span class=\"_ _0\"></span>ued <span class=\"_ _25\"></span>funding <span class=\"_ _25\"></span>of <span class=\"_ _25\"></span>t<span class=\"_ _25\"></span>h<span class=\"_ _0\"></span>e <span class=\"_ _25\"></span>project, <span class=\"_ _25\"></span>commodity <span class=\"_ _25\"></span>market <span class=\"_ _25\"></span>conditions <span class=\"_ _25\"></span>(in <span class=\"_ _28\"></span>particul<span class=\"_ _0\"></span>ar <span class=\"_ _25\"></span>the long-<span class=\"ff4\">term outlook<span class=\"_ _0\"></span> for copp<span class=\"_ _0\"></span>er), and internal v<span class=\"_ _0\"></span>aluation modell<span class=\"_ _0\"></span>ing of the projec<span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>\u2019s p<span class=\"_ _2b\"></span>ot<span class=\"_ _25\"></span>en<span class=\"_ _0\"></span>tial scale.<span class=\"ff1\"> </span></span>The <span class=\"_ _27\"> </span>internal <span class=\"_ _26\"> </span>m<span class=\"_ _25\"></span>od<span class=\"_ _0\"></span>el, <span class=\"_ _27\"> </span>based <span class=\"_ _26\"> </span>on <span class=\"_ _27\"> </span>a <span class=\"_ _2c\"> </span>base <span class=\"_ _26\"> </span>case <span class=\"_ _2c\"> </span>valuat<span class=\"_ _0\"></span>ion <span class=\"_ _27\"> </span>of <span class=\"_ _27\"> </span>approximately <span class=\"_ _26\"> </span>$22 <span class=\"_ _27\"> </span>million<span class=\"_ _25\"></span> <span class=\"_ _26\"> </span>(c\u00a317 <span class=\"_ _27\"> </span>million)<span class=\"ls7\">, </span>indicates <span class=\"_ _2b\"></span>that <span class=\"_ _2b\"></span>the <span class=\"_ _0\"></span>Group<span class=\"_ _0\"></span>\u2019s <span class=\"_ _2b\"></span>share <span class=\"_ _2b\"></span>of <span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>he<span class=\"_ _0\"></span> <span class=\"_ _2b\"></span>pr<span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>ject <span class=\"_ _2b\"></span>value <span class=\"_ _2b\"></span>exceeds <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>carrying <span class=\"_ _2b\"></span>amount <span class=\"_ _2b\"></span>of <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>investment. <span class=\"_ _2b\"></span>This assessment <span class=\"_ _2b\"></span>is, <span class=\"_ _2b\"></span>however, <span class=\"_ _2b\"></span>subject <span class=\"_ _2b\"></span>to <span class=\"_ _2b\"></span>significan<span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span> <span class=\"_ _2b\"></span>uncertaint<span class=\"_ _0\"></span>y <span class=\"_ _2b\"></span>given <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>early-stage <span class=\"_ _2b\"></span>nature <span class=\"_ _2b\"></span>of <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>project. <span class=\"_ _0\"></span>The<span class=\"_ _0\"></span> valuation <span class=\"_ _28\"></span>is <span class=\"_ _28\"></span>most <span class=\"_ _28\"></span>sensitive <span class=\"_ _25\"></span>to <span class=\"_ _29\"></span>assumptions<span class=\"_ _0\"></span> <span class=\"_ _28\"></span>about <span class=\"_ _28\"></span>the <span class=\"_ _28\"></span>long<span class=\"_ _25\"></span>-term <span class=\"_ _25\"></span>copper <span class=\"_ _28\"></span>price <span class=\"_ _28\"></span>and <span class=\"_ _28\"></span>expected <span class=\"_ _28\"></span>production tonnage.  Based <span class=\"_ _29\"></span>on <span class=\"_ _29\"></span>this <span class=\"_ _29\"></span>analysis, <span class=\"_ _29\"></span>managemen<span class=\"_ _0\"></span>t <span class=\"_ _29\"></span>concluded <span class=\"_ _29\"></span>that <span class=\"_ _29\"></span>no <span class=\"_ _29\"></span>impairmen<span class=\"_ _0\"></span>t <span class=\"_ _29\"></span>is <span class=\"_ _29\"></span>required <span class=\"_ _29\"></span>at <span class=\"_ _29\"></span>the <span class=\"_ _29\"></span>reporting <span class=\"_ _29\"></span>date. However, <span class=\"_ _2b\"></span>the valua<span class=\"_ _0\"></span>tion <span class=\"_ _0\"></span>of <span class=\"_ _2b\"></span>the investment<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>sensitive <span class=\"_ _2b\"></span>to exp<span class=\"_ _0\"></span>loration <span class=\"_ _2b\"></span>success, fu<span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>ure <span class=\"_ _2b\"></span>funding <span class=\"_ _0\"></span>availabil<span class=\"_ _0\"></span>ity, copper pr<span class=\"_ _0\"></span>ice assu<span class=\"_ _0\"></span>mptions a<span class=\"_ _2b\"></span>nd the ability <span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>o<span class=\"_ _0\"></span> progre<span class=\"_ _0\"></span>ss th<span class=\"_ _0\"></span>e project <span class=\"_ _2b\"></span>towards develop<span class=\"_ _2b\"></span>ment. Changes in<span class=\"_ _0\"></span> these<span class=\"_ _0\"></span> factors could <span class=\"_ _0\"></span>result in a mat<span class=\"_ _0\"></span>erial adjustment to the carr<span class=\"_ _0\"></span>ying value in fu<span class=\"_ _0\"></span>ture periods<span class=\"_ _0\"></span>. (b)<span class=\"ffd\"> <span class=\"_ _3e\"> </span></span>Key sources of esti<span class=\"_ _0\"></span>mation <span class=\"_ _0\"></span>uncertainty The <span class=\"_ _2a\"> </span>key <span class=\"_ _26\"> </span>assumptions<span class=\"_ _0\"></span> <span class=\"_ _2a\"> </span>concerning <span class=\"_ _2a\"> </span>the <span class=\"_ _2a\"> </span>future, <span class=\"_ _26\"> </span>and <span class=\"_ _2a\"> </span>other <span class=\"_ _2a\"> </span>key <span class=\"_ _2a\"> </span>sources <span class=\"_ _26\"> </span>of <span class=\"_ _2a\"> </span>estimation <span class=\"_ _2a\"> </span>uncertainty<span class=\"_ _0\"></span> <span class=\"_ _2a\"> </span>at <span class=\"_ _26\"> </span>the reporting <span class=\"_ _21\"></span>period <span class=\"_ _2b\"></span>that <span class=\"_ _21\"></span>may <span class=\"_ _2b\"></span>have <span class=\"_ _21\"></span>a <span class=\"_ _2b\"></span>significant <span class=\"_ _21\"></span>risk <span class=\"_ _2b\"></span>of <span class=\"_ _21\"></span>causing <span class=\"_ _21\"></span>a <span class=\"_ _2b\"></span>material <span class=\"_ _21\"></span>adj<span class=\"_ _25\"></span>u<span class=\"_ _0\"></span>stment <span class=\"_ _21\"></span>to <span class=\"_ _2b\"></span>the <span class=\"_ _21\"></span>carrying <span class=\"_ _2b\"></span>amounts of assets and liab<span class=\"_ _0\"></span>ilities with<span class=\"_ _0\"></span>in the next fin<span class=\"_ _0\"></span>ancial year, are discussed be<span class=\"_ _2b\"></span>l<span class=\"_ _25\"></span>ow.<span class=\"_ _0\"></span> Convertible loan n<span class=\"_ _0\"></span>otes and warrant<span class=\"_ _0\"></span>s (<span class=\"ffa ls1b\">see <span class=\"ls0\">note 16</span></span>)<span class=\"_ _0\"></span><span class=\"ffa\"> </span>The <span class=\"_ _25\"></span>Group has <span class=\"_ _25\"></span>issued <span class=\"_ _25\"></span>conv<span class=\"_ _0\"></span>ertible <span class=\"_ _25\"></span>loan notes <span class=\"_ _25\"></span>(CLNs) with <span class=\"_ _25\"></span>attached <span class=\"_ _25\"></span>wa<span class=\"_ _0\"></span>rrants. <span class=\"_ _25\"></span>Estim<span class=\"_ _0\"></span>ation <span class=\"_ _25\"></span>is r<span class=\"_ _25\"></span>eq<span class=\"_ _0\"></span>uired <span class=\"_ _25\"></span>to<span class=\"_ _0\"></span> determine <span class=\"_ _28\"></span>the <span class=\"_ _29\"></span>appropriate <span class=\"_ _28\"></span>accounting <span class=\"_ _28\"></span>tr<span class=\"_ _25\"></span>e<span class=\"_ _0\"></span>atment <span class=\"_ _28\"></span>and <span class=\"_ _29\"></span>fair <span class=\"_ _29\"></span>value <span class=\"_ _28\"></span>of <span class=\"_ _29\"></span>each <span class=\"_ _28\"></span>component: <span class=\"_ _29\"></span>the <span class=\"_ _28\"></span>host <span class=\"_ _29\"></span>debt, <span class=\"_ _28\"></span>the embedded convers<span class=\"_ _0\"></span>ion option, and <span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>he wa<span class=\"_ _0\"></span>rrants.  The instruments a<span class=\"_ _0\"></span>re separated in accorda<span class=\"_ _0\"></span>nce with IAS <span class=\"_ _0\"></span>32 and IFRS 9 and:<span class=\"_ _0\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _33\"> </span><span class=\"ff2\">H<span class=\"_ _25\"></span>os<span class=\"_ _0\"></span>t <span class=\"_ _25\"></span>debt<span class=\"ff1\"> - is r<span class=\"_ _25\"></span>ec<span class=\"_ _0\"></span>ognised as <span class=\"_ _25\"></span>a fi<span class=\"_ _25\"></span>n<span class=\"_ _0\"></span>ancial liability measured <span class=\"_ _25\"></span>a<span class=\"_ _0\"></span>t <span class=\"_ _25\"></span>amor<span class=\"_ _0\"></span>tised cost <span class=\"_ _25\"></span>using the <span class=\"_ _25\"></span>effe<span class=\"_ _0\"></span>ctive </span></span></span>interest <span class=\"_ _29\"></span>method. <span class=\"_ _29\"></span>Initial <span class=\"_ _28\"></span>carrying <span class=\"_ _29\"></span>value <span class=\"_ _29\"></span>is <span class=\"_ _29\"></span>the <span class=\"_ _29\"></span>residual<span class=\"_ _0\"></span> <span class=\"_ _29\"></span>of <span class=\"_ _29\"></span>the <span class=\"_ _29\"></span>cash <span class=\"_ _29\"></span>considerat<span class=\"_ _0\"></span>ion <span class=\"_ _29\"></span>received <span class=\"_ _29\"></span>after deducting the fair<span class=\"_ _0\"></span> values of the e<span class=\"_ _0\"></span>mbedded conv<span class=\"_ _0\"></span>ersion option and th<span class=\"_ _0\"></span>e warrants. \u2022<span class=\"ff8\"> <span class=\"_ _35\"> </span><span class=\"ff2 fs1\">Embedded <span class=\"_ _0\"></span>conversion <span class=\"_ _2b\"></span>option<span class=\"ff1\"> - <span class=\"_ _2b\"></span>because <span class=\"_ _2b\"></span>the nu<span class=\"_ _0\"></span>mber <span class=\"_ _2b\"></span>of shares<span class=\"_ _0\"></span> t<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>be <span class=\"_ _2b\"></span>issued o<span class=\"_ _0\"></span>n c<span class=\"_ _2b\"></span>onversion is<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>not </span></span></span>fixed, <span class=\"_ _29\"></span>the <span class=\"_ _2a\"> </span>conversion <span class=\"_ _29\"></span>feature <span class=\"_ _2a\"> </span>does<span class=\"_ _0\"></span> <span class=\"_ _2a\"> </span>not <span class=\"_ _29\"></span>meet <span class=\"_ _2a\"> </span>the <span class=\"_ _29\"></span>\"fixed <span class=\"_ _2a\"> </span>for <span class=\"_ _29\"></span>fixed\" <span class=\"_ _2a\"> </span>crite<span class=\"_ _0\"></span>rion <span class=\"_ _29\"></span>in <span class=\"_ _2a\"> </span>IAS <span class=\"_ _29\"> </span>32 <span class=\"_ _2a\"> </span>and <span class=\"_ _2a\"> </span>is recognised as a <span class=\"_ _25\"></span>separ<span class=\"_ _0\"></span>ate financial liability measured at fair <span class=\"_ _25\"></span>value through profit or loss. <span class=\"_ _25\"></span>W<span class=\"_ _0\"></span>here th<span class=\"ls0\">e fair <span class=\"_ _25\"></span>value <span class=\"_ _25\"></span>of the <span class=\"_ _25\"></span>separated components <span class=\"_ _25\"></span>exceed<span class=\"_ _2b\"></span>s <span class=\"_ _25\"></span>the <span class=\"_ _25\"></span>cash consideration <span class=\"_ _25\"></span>recei<span class=\"_ _0\"></span>ved, <span class=\"_ _25\"></span>a day<span class=\"_ _25\"></span>-one </span>loss is recognised <span class=\"_ _0\"></span>in profit <span class=\"_ _0\"></span>or loss (see note 7). \u2022<span class=\"ff8\"> <span class=\"_ _35\"> </span><span class=\"ff2 fs1\">Warrants<span class=\"ff1\"> - meet <span class=\"_ _2b\"></span>the \"fixed<span class=\"_ _0\"></span> for <span class=\"_ _2b\"></span>fi<span class=\"_ _25\"></span>x<span class=\"_ _0\"></span>ed\" c<span class=\"_ _0\"></span>riterion <span class=\"_ _0\"></span>in I<span class=\"_ _0\"></span>AS <span class=\"_ _0\"></span>32 and <span class=\"_ _2b\"></span>are recogn<span class=\"_ _0\"></span>ised in <span class=\"_ _2b\"></span>equity (wa<span class=\"_ _0\"></span>rrant </span></span></span>reserve) at their i<span class=\"_ _0\"></span>nitial fair <span class=\"_ _0\"></span>value, with no subse<span class=\"_ _0\"></span>quent remeasu<span class=\"_ _0\"></span>rement. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "en",
    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-387": {
   "value": "5.  <span class=\"_ _51\"> </span>SEGMENTAL REPORTING<span class=\"ff1\"> </span>For the <span class=\"_ _25\"></span>purpose<span class=\"_ _0\"></span> of <span class=\"_ _25\"></span>IFRS 8, the <span class=\"_ _25\"></span>Chie<span class=\"_ _0\"></span>f <span class=\"_ _25\"></span>Op<span class=\"_ _2b\"></span>er<span class=\"_ _25\"></span>a<span class=\"_ _0\"></span>ting Decision Maker <span class=\"_ _25\"></span>\u201cCO<span class=\"_ _0\"></span>DM\u201d takes the <span class=\"_ _25\"></span>f<span class=\"_ _0\"></span>orm of t<span class=\"_ _25\"></span>he<span class=\"_ _0\"></span> <span class=\"_ _25\"></span><span class=\"ff1\">Board </span>of <span class=\"_ _25\"></span>direc<span class=\"_ _0\"></span>tors. The <span class=\"_ _25\"></span>Directo<span class=\"_ _0\"></span>rs are <span class=\"_ _25\"></span>of the <span class=\"_ _25\"></span>opinion that the <span class=\"_ _25\"></span>business of <span class=\"_ _25\"></span>the Group focused <span class=\"_ _25\"></span>on two reportable segments as follow<span class=\"_ _0\"></span>s: \u2022<span class=\"ff8\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">Head <span class=\"_ _28\"></span>office, <span class=\"_ _28\"></span>corporate <span class=\"_ _28\"></span>and <span class=\"_ _28\"></span>administrative, <span class=\"_ _28\"></span>including <span class=\"_ _28\"></span>parent <span class=\"_ _28\"></span>company <span class=\"_ _28\"></span>activities <span class=\"_ _28\"></span>of <span class=\"_ _28\"></span>r<span class=\"_ _25\"></span>aisin<span class=\"_ _0\"></span>g <span class=\"_ _28\"></span>finance </span></span>and seeking new <span class=\"_ _0\"></span>investment opportu<span class=\"_ _0\"></span>nities, all bas<span class=\"_ _0\"></span>ed in the UK; and \u2022<span class=\"ff8\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">Mineral explora<span class=\"_ _0\"></span>tion, based in Mo<span class=\"_ _0\"></span>rocco. </span></span>The geographical <span class=\"_ _0\"></span>information is <span class=\"_ _0\"></span>the same as the op<span class=\"_ _0\"></span>erational segm<span class=\"_ _0\"></span>ental infor<span class=\"_ _0\"></span>mation shown below: <table class=\"s wf0 haf\" id=\"_5e7ea9be-8964-46be-95f5-0103b54a499a\"><tr><td class=\"c xeb y9a5 wf1 haa\"><div class=\"t m0 xd7 h42 y94a ff2 fs5 fc0 sc0 ls0 ws0\">Year ending 31<span class=\"_ _61\"> </span></div></td><td class=\"c x119 y9a7 wf2 hb0\"><div class=\"t m0 xd7 h68 y9a6 ff6 fs5 fc0 sc0 ls0 ws0\">(Continuing<span class=\"_ _25\"></span> <span class=\"_ _0\"></span>operations)</div></td><td class=\"c x11a y9a7 wf2 hb0\"><div class=\"t m0 xd7 h68 y9a6 ff6 fs5 fc0 sc0 ls0 ws0\">(Continuing<span class=\"_ _25\"></span> <span class=\"_ _0\"></span>operations)<span class=\"_ _61\"> </span></div></td><td></td></tr><tr><td class=\"c xeb y9a8 we8 haa\"><div class=\"t m0 xd7 h1d y94d ff2 fs5 fc0 sc0 ls0 ws0\">December 20<span class=\"_ _25\"></span>25<span class=\"_ _61\"> </span></div></td><td class=\"c x11b y9a9 wf3 haa\"><div class=\"t m0 xd7 h42 y94a ff2 fs5 fc0 sc0 ls0 ws0\">Corporate a<span class=\"_ _25\"></span>nd<span class=\"_ _61\"> </span></div></td><td class=\"c x11c y9a9 wf4 haa\"><div class=\"t m0 xd7 h42 y94a ff2 fs5 fc0 sc0 ls0 ws0\">Mineral exploratio<span class=\"_ _25\"></span>n<span class=\"_ _61\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x11d y9aa wf5 haa\"><div class=\"t m0 xd7 h1d y94d ff2 fs5 fc0 sc0 ls0 ws0\">Administrative (UK<span class=\"_ _25\"></span>)<span class=\"_ _61\"> </span></div></td><td class=\"c x11e y9ab wf6 haa\"><div class=\"t m0 xd7 h42 y94a ff2 fs5 fc0 sc0 ls0 ws0\">(Morocco)<span class=\"_ _61\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x11f y9ac wf7 haa\"><div class=\"t m0 xd7 h1d y94d ff2 fs5 fc0 sc0 ls0 ws0\">\u00a3<span class=\"_ _61\"> </span></div></td><td class=\"c x120 y9ac wf7 haa\"><div class=\"t m0 xd7 h1d y94d ff2 fs5 fc0 sc0 ls0 ws0\">\u00a3<span class=\"_ _61\"> </span></div></td><td class=\"c x121 y9ad wf8 haa\"><div class=\"t m0 xd7 h42 y94a ff2 fs5 fc0 sc0 ls0 ws0\">TOTAL<span class=\"_ _61\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x122 y9ae wf7 haa\"><div class=\"t m0 xd7 h42 y94a ff2 fs5 fc0 sc0 ls0 ws0\">\u00a3<span class=\"_ _61\"> </span></div></td></tr><tr><td class=\"c xeb y9af wf9 hab\"><div class=\"t m0 xd7 h1d y94d ff1 fs5 fc0 sc0 ls0 ws0\">Operating lo<span class=\"_ _25\"></span>ss from total<span class=\"_ _61\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c xeb y9b0 wfa hac\"><div class=\"t m0 xd7 h1d y95a ff1 fs5 fc0 sc0 ls0 ws0\">operations b<span class=\"_ _25\"></span>e<span class=\"_ _0\"></span>fore and<span class=\"_ _61\"> </span></div><div class=\"t m0 xd7 h1d y94d ff1 fs5 fc0 sc0 ls0 ws0\">after taxation<span class=\"_ _61\"> </span></div></td><td class=\"c x123 y9b1 w51 h66\"><div class=\"t m0 x73 h1d y544 ff1 fs5 fc0 sc0 ls0 ws0\">(2,184,926<span class=\"_ _25\"></span>) </div></td><td class=\"c x124 y9b1 w52 h66\"><div class=\"t m0 x25 h1d y14e ff1 fs5 fc0 sc0 ls0 ws0\">(73,531<span class=\"_ _25\"></span>) </div></td><td class=\"c x125 y9b1 w53 h66\"><div class=\"t m0 x61 h42 y544 ff2 fs5 fc0 sc0 ls0 ws0\">(2,258,457<span class=\"_ _25\"></span>) </div></td></tr><tr><td class=\"c xeb y9b2 wfb hab\"><div class=\"t m0 xd7 h1d y94d ff1 fs5 fc0 sc0 ls0 ws0\">Segment total assets <span class=\"ff4\">\u2013<span class=\"_ _61\"> </span></span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c xeb y9b3 wfc hac\"><div class=\"t m0 xd7 h1d y95a ff1 fs5 fc0 sc0 ls0 ws0\">(net of investmen<span class=\"_ _25\"></span>ts in<span class=\"_ _61\"> </span></div><div class=\"t m0 xd7 h1d y94d ff1 fs5 fc0 sc0 ls0 ws0\">subsidiaries)</div></td><td class=\"c x123 y9b4 w51 h66\"><div class=\"t m0 x5d h1d y171 ff1 fs5 fc0 sc0 ls0 ws0\"> 143,671 </div><div class=\"t m0 x9a h1d y14e ff1 fs5 fc0 sc0 ls0 ws0\"> </div></td><td class=\"c x124 y9b4 w52 h66\"><div class=\"t m0 x73 h1d y171 ff1 fs5 fc0 sc0 ls0 ws0\">2,005,699 </div><div class=\"t m0 xc h1d y14e ff1 fs5 fc0 sc0 ls0 ws0\"> </div></td><td class=\"c x125 y9b4 w53 h66\"><div class=\"t m0 x73 h42 y171 ff2 fs5 fc0 sc0 ls0 ws0\">2,149,370 </div><div class=\"t m0 xc h42 y14e ff2 fs5 fc0 sc0 ls0 ws0\"> </div></td></tr><tr><td class=\"c x126 y9b5 w50 h67\"><div class=\"t m0 xf h1d y14e ff1 fs5 fc0 sc0 ls0 ws0\">Segment liabilities<span class=\"_ _25\"></span> </div></td><td class=\"c x123 y9b5 w51 h67\"><div class=\"t m0 x73 h1d y14e ff1 fs5 fc0 sc0 ls0 ws0\">(3,156,326<span class=\"_ _25\"></span>) </div></td><td class=\"c x124 y9b5 w52 h67\"><div class=\"t m0 x5d h1d y14e ff1 fs5 fc0 sc0 ls0 ws0\">(9,714) </div></td><td class=\"c x125 y9b5 w53 h67\"><div class=\"t m0 x61 h42 y14e ff2 fs5 fc0 sc0 ls0 ws0\">(<span class=\"ls13\"></span><span class=\"ls13\">3,</span>166,040) </div></td></tr></table><div class=\"gs13\"><table class=\"s wfd hb1\" id=\"_c922f515-0adf-4260-9005-46b2820a60a7\"><tr><td class=\"c xeb y9b6 wf1 hb2\"><div class=\"t m0 xd7 h42 y94a ff2 fs5 fc0 sc0 ls0 ws0\">Year ending 31<span class=\"_ _61\"> </span></div></td><td class=\"c x127 y9b8 wfe hb3\"><div class=\"t m0 xd7 h68 y9b7 ff6 fs5 fc0 sc0 ls0 ws0\">(Continuing<span class=\"_ _61\"> </span></div></td><td class=\"c x128 y9b8 wfe hb3\"><div class=\"t m0 xd7 h68 y9b7 ff6 fs5 fc0 sc0 ls0 ws0\">(Continuing<span class=\"_ _61\"> </span></div></td><td class=\"c x129 y9b8 wff hb3\"><div class=\"t m0 xd7 h68 y9b7 ff6 fs5 fc0 sc0 ls0 ws0\">(Discontinued<span class=\"_ _61\"> </span></div></td><td></td></tr><tr><td class=\"c xeb y9b9 we8 hb2\"><div class=\"t m0 xd7 h1d y94d ff2 fs5 fc0 sc0 ls0 ws0\">December 20<span class=\"_ _25\"></span>24<span class=\"_ _61\"> </span></div></td><td class=\"c x12a y9bb w100 hb4\"><div class=\"t m0 xd7 h68 y9ba ff6 fs5 fc0 sc0 ls0 ws0\">operations)<span class=\"_ _61\"> </span></div></td><td class=\"c x12b y9bb w100 hb4\"><div class=\"t m0 xd7 h68 y9ba ff6 fs5 fc0 sc0 ls0 ws0\">operations)<span class=\"_ _61\"> </span></div></td><td class=\"c x12c y9bb w100 hb4\"><div class=\"t m0 xd7 h68 y9ba ff6 fs5 fc0 sc0 ls0 ws0\">operations)<span class=\"_ _61\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x12d y9bc wf3 ha5\"><div class=\"t m0 xd7 h42 y94a ff2 fs5 fc0 sc0 ls0 ws0\">Corporate a<span class=\"_ _25\"></span>nd<span class=\"_ _61\"> </span></div></td><td class=\"c x12e y9bc w101 ha5\"><div class=\"t m0 xd7 h42 y94a ff2 fs5 fc0 sc0 ls0 ws0\">Mineral<span class=\"_ _61\"> </span></div></td><td class=\"c x12f y9bc w101 ha5\"><div class=\"t m0 xd7 h42 y94a ff2 fs5 fc0 sc0 ls0 ws0\">Mineral<span class=\"_ _61\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x130 y9bd w102 ha5\"><div class=\"t m0 xd7 h42 y94a ff2 fs5 fc0 sc0 ls0 ws0\">Administrativ<span class=\"_ _61\"> </span></div></td><td class=\"c x128 y9bd w103 ha5\"><div class=\"t m0 xd7 h42 y94a ff2 fs5 fc0 sc0 ls0 ws0\">exploration<span class=\"_ _61\"> </span></div></td><td class=\"c x131 y9bd w103 ha5\"><div class=\"t m0 xd7 h42 y94a ff2 fs5 fc0 sc0 ls0 ws0\">exploration<span class=\"_ _61\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x132 y9be w104 ha5\"><div class=\"t m0 xd7 h1d y94d ff2 fs5 fc0 sc0 ls0 ws0\">e (UK)<span class=\"_ _61\"> </span></div></td><td class=\"c x133 y9bf wf6 ha5\"><div class=\"t m0 xd7 h42 y94a ff2 fs5 fc0 sc0 ls0 ws0\">(Morocco)<span class=\"_ _61\"> </span></div></td><td class=\"c x134 y9bf w105 ha5\"><div class=\"t m0 xd7 h42 y94a ff2 fs5 fc0 sc0 ls0 ws0\">(Cyprus)<span class=\"_ _61\"> </span></div></td><td class=\"c x135 y9bf wf8 ha5\"><div class=\"t m0 xd7 h42 y94a ff2 fs5 fc0 sc0 ls0 ws0\">TOTAL<span class=\"_ _61\"> </span></div></td></tr><tr><td></td><td class=\"c x136 y9c0 wf7 ha5\"><div class=\"t m0 xd7 h1d y94d ff2 fs5 fc0 sc0 ls0 ws0\">\u00a3<span class=\"_ _61\"> </span></div></td><td class=\"c x137 y9c0 wf7 ha5\"><div class=\"t m0 xd7 h1d y94d ff2 fs5 fc0 sc0 ls0 ws0\">\u00a3<span class=\"_ _61\"> </span></div></td><td class=\"c x138 y9c1 wf7 ha5\"><div class=\"t m0 xd7 h42 y94a ff2 fs5 fc0 sc0 ls0 ws0\">\u00a3<span class=\"_ _61\"> </span></div></td><td class=\"c x139 y9c1 wf7 ha5\"><div class=\"t m0 xd7 h42 y94a ff2 fs5 fc0 sc0 ls0 ws0\">\u00a3<span class=\"_ _61\"> </span></div></td></tr><tr><td class=\"c xeb y9c2 wf9 ha6\"><div class=\"t m0 xd7 h1d y94d ff1 fs5 fc0 sc0 ls0 ws0\">Operating lo<span class=\"_ _25\"></span>ss from total<span class=\"_ _61\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xeb y9c3 wfa ha7\"><div class=\"t m0 xd7 h1d y95a ff1 fs5 fc0 sc0 ls0 ws0\">operations b<span class=\"_ _25\"></span>e<span class=\"_ _0\"></span>fore and<span class=\"_ _61\"> </span></div><div class=\"t m0 xd7 h1d y94d ff1 fs5 fc0 sc0 ls0 ws0\">after taxation<span class=\"_ _61\"> </span></div></td><td class=\"c x13a y9c4 w55 h6a\"><div class=\"t m0 x68 h1d y14e ff1 fs5 fc0 sc0 ls0 ws0\">(749,412) </div></td><td class=\"c x13b y9c4 w56 h6a\"><div class=\"t m0 x9c h1d y14e ff1 fs5 fc0 sc0 ls0 ws0\">(73,005) </div></td><td class=\"c x13c y9c4 w57 h6a\"><div class=\"t m0 x5d h1d y53f ff1 fs5 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x5d h1d y171 ff1 fs5 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x32 h1d y14e ff1 fs5 fc0 sc0 ls0 ws0\">(106,263) </div></td><td class=\"c x13d y9c4 w58 h6a\"><div class=\"t m0 x31 h42 y14e ff2 fs5 fc0 sc0 ls0 ws0\">(928,680) </div></td></tr><tr><td class=\"c xeb y9b2 wfb ha6\"><div class=\"t m0 xd7 h1d y94d ff1 fs5 fc0 sc0 ls0 ws0\">Segment total assets <span class=\"ff4\">\u2013<span class=\"_ _61\"> </span></span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xeb y9c5 wfc ha7\"><div class=\"t m0 xd7 h1d y95a ff1 fs5 fc0 sc0 ls0 ws0\">(net of investmen<span class=\"_ _25\"></span>ts in<span class=\"_ _61\"> </span></div><div class=\"t m0 xd7 h1d y94d ff1 fs5 fc0 sc0 ls0 ws0\">subsidiaries)</div></td><td class=\"c x13a y9c6 w55 h6a\"><div class=\"t m0 x25 h1d y171 ff1 fs5 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x31 h1d y14e ff1 fs5 fc0 sc0 ls0 ws0\">166,883 </div></td><td class=\"c x13b y9c6 w56 h6a\"><div class=\"t m0 x4c h1d y14e ff1 fs5 fc0 sc0 ls0 ws0\">77,753 </div></td><td class=\"c x13c y9c6 w57 h6a\"><div class=\"t m0 x5d h42 y53f ff2 fs5 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x5d h42 y171 ff2 fs5 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x6e h42 y14e ff2 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x13d y9c6 w58 h6a\"><div class=\"t m0 x41 h42 y14e ff2 fs5 fc0 sc0 ls0 ws0\">244,636 </div></td></tr><tr><td class=\"c x126 y9c7 w54 h67\"><div class=\"t m0 xf h1d y14e ff1 fs5 fc0 sc0 ls0 ws0\">Segment liabilities<span class=\"_ _25\"></span> </div></td><td class=\"c x13a y9c7 w55 h67\"><div class=\"t m0 x68 h1d y14e ff1 fs5 fc0 sc0 ls0 ws0\">(512,912) </div></td><td class=\"c x13b y9c7 w56 h67\"><div class=\"t m0 x7c h1d y14e ff1 fs5 fc0 sc0 ls0 ws0\">(6,195) </div></td><td class=\"c x13c y9c7 w57 h67\"><div class=\"t m0 x6e h42 y14e ff2 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x13d y9c7 w58 h67\"><div class=\"t m0 x31 h42 y14e ff2 fs5 fc0 sc0 ls0 ws0\">(519,107) </div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "en",
    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-388": {
   "value": "<div class=\"c w4c h7b gs15\"><div class=\"t m0 x1 h9 y74d ff2 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 hb y74e ff2 fs1 fc0 sc0 ls0 ws0\">6. <span class=\"_ _5d\"> </span>EXPENSE<span class=\"_ _0\"></span>S BY NATURE<span class=\"ff1\"> </span></div></div><div class=\"c w59 h84 gs16\"><div class=\"t m0 xf h4d y750 ff6 fs1 fc0 sc0 ls0 ws0\">(Continuing opera<span class=\"_ _0\"></span>tions)<span class=\"ff1\"> </span></div></div><div class=\"gs17\"><table class=\"s w106 hb5\" id=\"_eacb1fac-c444-4de7-bf5f-56c413e150d6\"><tr><td></td><td class=\"c x13e y9c9 w107 hb6\"><div class=\"t m0 xd7 h9 y9c8 ff2 fs1 fc0 sc0 ls0 ws0\">Year ended 31<span class=\"_ _61\"> </span></div></td><td class=\"c x13f y9c9 w107 hb6\"><div class=\"t m0 xd7 h9 y9c8 ff2 fs1 fc0 sc0 ls0 ws0\">Year ended 31<span class=\"_ _61\"> </span></div></td></tr><tr><td></td><td class=\"c x140 y9ca w108 hb6\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">December 2025<span class=\"_ _61\"> </span></div></td><td class=\"c x141 y9ca w108 hb6\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">December 2024<span class=\"_ _61\"> </span></div></td></tr><tr><td></td><td class=\"c x142 y9cb w109 hb6\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3<span class=\"_ _61\"> </span></div></td><td class=\"c x143 y9cb w109 hb6\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3<span class=\"_ _61\"> </span></div></td></tr><tr><td class=\"c x126 y9cc w59 h3d\"><div class=\"t m0 xf hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">Wages and salar<span class=\"_ _0\"></span>ies (see note 8) </div></td><td class=\"c x144 y9cc w5a h3d\"><div class=\"t m0 x8a hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">387,815 </div></td><td class=\"c x145 y9cc w5b h3d\"><div class=\"t m0 x1e hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">417,478 </div></td></tr><tr><td class=\"c x126 y9cd w59 h3e\"><div class=\"t m0 xf hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">Share-based paym<span class=\"_ _0\"></span>ent (see note 21)<span class=\"_ _0\"></span> </div></td><td class=\"c x144 y9cd w5a h3e\"><div class=\"t m0 x3c hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">11,426 </div></td><td class=\"c x145 y9cd w5b h3e\"><div class=\"t m0 x83 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">16,371 </div></td></tr><tr><td class=\"c x126 y9ce w59 h56\"><div class=\"t m0 xf hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">Legal and profess<span class=\"_ _0\"></span>ional fees </div></td><td class=\"c x144 y9ce w5a h56\"><div class=\"t m0 x8a hb y4b7 ff1 fs1 fc0 sc0 ls0 ws0\">306,432 </div></td><td class=\"c x145 y9ce w5b h56\"><div class=\"t m0 x1e hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">194,463 </div></td></tr><tr><td class=\"c x126 y9cf w59 h3e\"><div class=\"t m0 xf hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">Travel </div></td><td class=\"c x144 y9cf w5a h3e\"><div class=\"t m0 x93 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">41,642 </div></td><td class=\"c x145 y9cf w5b h3e\"><div class=\"t m0 x83 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">30,511 </div></td></tr><tr><td class=\"c x126 y9d0 w59 h3d\"><div class=\"t m0 xf hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">Office and sundry <span class=\"_ _0\"></span>expendit<span class=\"_ _0\"></span>ure </div></td><td class=\"c x144 y9d0 w5a h3d\"><div class=\"t m0 x93 hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">23,964 </div></td><td class=\"c x145 y9d0 w5b h3d\"><div class=\"t m0 x83 hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">30,675 </div></td></tr><tr><td class=\"c x126 y9d1 w59 h3e\"><div class=\"t m0 xf hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">Insurance </div></td><td class=\"c x144 y9d1 w5a h3e\"><div class=\"t m0 x93 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">13,990 </div></td><td class=\"c x145 y9d1 w5b h3e\"><div class=\"t m0 x83 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">16,141 </div></td></tr><tr><td class=\"c x126 y9d2 w59 h3d\"><div class=\"t m0 xf hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">Regulatory fees </div></td><td class=\"c x144 y9d2 w5a h3d\"><div class=\"t m0 x93 hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">87,235 </div></td><td class=\"c x145 y9d2 w5b h3d\"><div class=\"t m0 x83 hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">61,391 </div></td></tr><tr><td class=\"c x126 y9d3 w59 h3e\"><div class=\"t m0 xf hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">Exchange rate var<span class=\"_ _0\"></span>iance </div></td><td class=\"c x144 y9d3 w5a h3e\"><div class=\"t m0 x67 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">30,168   </div></td><td class=\"c x145 y9d3 w5b h3e\"><div class=\"t m0 x3b hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x126 y9d4 w59 h3e\"><div class=\"t m0 xf hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">Depreciation<span class=\"_ _0\"></span> </div></td><td class=\"c x144 y9d4 w5a h3e\"><div class=\"t m0 x93 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">25,626 </div></td><td class=\"c x145 y9d4 w5b h3e\"><div class=\"t m0 x83 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">25,626 </div></td></tr><tr><td></td><td class=\"c x144 y9d5 w5a h18\"><div class=\"t m0 x8a h9 y4b7 ff2 fs1 fc0 sc0 ls0 ws0\">928,298 </div></td><td class=\"c x145 y9d5 w5b h18\"><div class=\"t m0 x1e h9 y4b5 ff2 fs1 fc0 sc0 ls0 ws0\">792,656 </div></td></tr></table></div><div class=\"c w4c h7b gs15\"><div class=\"t m0 x1 hb y720 ff1 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 hb y756 ff1 fs1 fc0 sc0 ls0 ws0\">During the year th<span class=\"_ _0\"></span>e Group obta<span class=\"_ _0\"></span>ined the follow<span class=\"_ _0\"></span>ing services f<span class=\"_ _0\"></span>rom their auditors <span class=\"_ _0\"></span>and its assoc<span class=\"_ _0\"></span>iates: </div><div class=\"t m0 x1 h9 y722 ff2 fs1 fc0 sc0 ls0 ws0\"> </div></div><div class=\"gs18\"><table class=\"s w10a hb7\" id=\"_839c8f32-f3a8-4082-92fe-ee0e8501656d\"><tr><td></td><td class=\"c x146 y9d6 w107 hb8\"><div class=\"t m0 xd7 h9 y9c8 ff2 fs1 fc0 sc0 ls0 ws0\">Year ended 31<span class=\"_ _61\"> </span></div></td><td class=\"c x147 y9d6 w107 hb8\"><div class=\"t m0 xd7 h9 y9c8 ff2 fs1 fc0 sc0 ls0 ws0\">Year ended 31<span class=\"_ _61\"> </span></div></td></tr><tr><td></td><td class=\"c x148 y9d7 w108 hb8\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">December 2025<span class=\"_ _61\"> </span></div></td><td class=\"c x149 y9d7 w108 hb8\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">December 2024<span class=\"_ _61\"> </span></div></td></tr><tr><td></td><td class=\"c x14a y9d8 w109 hb8\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3<span class=\"_ _61\"> </span></div></td><td class=\"c x14b y9d8 w109 hb8\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3<span class=\"_ _61\"> </span></div></td></tr><tr><td class=\"c xeb y9da w10b hb9\"><div class=\"t m0 xd7 hb y9d9 ff4 fs1 fc0 sc0 ls0 ws0\">Fees payable to t<span class=\"_ _0\"></span>he Company\u2019s <span class=\"_ _0\"></span>auditor and its<span class=\"_ _61\"> </span></div><div class=\"t m0 xd7 hb y944 ff1 fs1 fc0 sc0 ls0 ws0\">associates in re<span class=\"_ _0\"></span>lation to the audi<span class=\"_ _0\"></span>t of the paren<span class=\"_ _0\"></span>t<span class=\"_ _61\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c xeb y9db w10c ha3\"><div class=\"t m0 xd7 hb y944 ff1 fs1 fc0 sc0 ls0 ws0\">company and con<span class=\"_ _0\"></span>solidated <span class=\"_ _0\"></span>financial stateme<span class=\"_ _0\"></span>nts</div></td><td class=\"c x14c y9dc w4 h4c\"><div class=\"t m0 x3b hb y4b1 ff1 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3b hb y4b2 ff1 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x4d hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">54,000 </div></td><td class=\"c x14d y9dc w5c h4c\"><div class=\"t m0 x20 hb y4b1 ff1 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x20 hb y4b2 ff1 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x73 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">51,800 </div></td></tr><tr><td></td><td class=\"c x14c y9dd w4 h3d\"><div class=\"t m0 x4d h9 y4b5 ff2 fs1 fc0 sc0 ls0 ws0\">54,000 </div></td><td class=\"c x14d y9dd w5c h3d\"><div class=\"t m0 x73 hb y4b5 ff2 fs1 fc0 sc0 ls0 ws0\">51,800<span class=\"ff1\"> </span></div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
    "language": "en",
    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-389": {
   "value": "<div class=\"c w4c h7b gs1a\"><div class=\"t m0 x1 h9 y236 ff2 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 hb y75c ff2 fs1 fc0 sc0 ls0 ws0\">7. <span class=\"_ _5e\"> </span>FINANCE<span class=\"_ _0\"></span> COSTS<span class=\"ff1\"> </span></div><div class=\"t m0 x1 h9 y75d ff2 fs1 fc0 sc0 ls0 ws0\"> </div></div><div class=\"gs1b\"><table class=\"s w10d hba\" id=\"_96db6ff0-f56d-4d70-b2f7-8da4c078252a\"><tr><td></td><td class=\"c x14e y9de w107 hb8\"><div class=\"t m0 xd7 h9 y9c8 ff2 fs1 fc0 sc0 ls0 ws0\">Year ended 31<span class=\"_ _61\"> </span></div></td><td class=\"c x14f y9de w107 hb8\"><div class=\"t m0 xd7 h9 y9c8 ff2 fs1 fc0 sc0 ls0 ws0\">Year ended 31<span class=\"_ _61\"> </span></div></td></tr><tr><td></td><td class=\"c x150 y9df w108 hb8\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">December 2025<span class=\"_ _61\"> </span></div></td><td class=\"c x151 y9df w108 hb8\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">December 2024<span class=\"_ _61\"> </span></div></td></tr><tr><td></td><td class=\"c x152 y9e0 w109 hb8\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3<span class=\"_ _61\"> </span></div></td><td class=\"c x153 y9e0 w109 hb8\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3<span class=\"_ _61\"> </span></div></td></tr><tr><td class=\"c xe1 y9e1 w59 h3e\"><div class=\"t m0 x0 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">Day-one loss on <span class=\"_ _0\"></span>initial reco<span class=\"_ _0\"></span>gnition of CLN </div></td><td class=\"c x154 y9e1 w5d h3e\"><div class=\"t m0 x6a hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">588,825 </div></td><td class=\"c x155 y9e1 w5c h3e\"><div class=\"t m0 x2 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c xe1 y9e2 w59 h3e\"><div class=\"t m0 x0 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">Finance costs <span class=\"ff4\">\u2013</span> e<span class=\"_ _0\"></span>ffective interest ra<span class=\"_ _0\"></span>te on host debt  </div></td><td class=\"c x154 y9e2 w5d h3e\"><div class=\"t m0 x6a hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">137,989 </div></td><td class=\"c x155 y9e2 w5c h3e\"><div class=\"t m0 x2 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c xe1 y9e3 w59 h3d\"><div class=\"t m0 x0 hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">Fair value loss on e<span class=\"_ _2b\"></span>m<span class=\"_ _25\"></span>bed<span class=\"_ _0\"></span>ded conversion op<span class=\"_ _0\"></span>tions  </div></td><td class=\"c x154 y9e3 w5d h3d\"><div class=\"t m0 x6a hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">585,016 </div></td><td class=\"c x155 y9e3 w5c h3d\"><div class=\"t m0 x2 hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c xe1 y9e4 w59 h3e\"><div class=\"t m0 x0 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">Other interest pay<span class=\"_ _0\"></span>able </div></td><td class=\"c x154 y9e4 w5d h3e\"><div class=\"t m0 x73 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">28,146 </div></td><td class=\"c x155 y9e4 w5c h3e\"><div class=\"t m0 x73 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">38,203 </div></td></tr><tr><td></td><td class=\"c x154 y9e5 w5d h87\"><div class=\"t m0 x75 h9 y561 ff2 fs1 fc0 sc0 ls0 ws0\">1,339,976 </div></td><td class=\"c x155 y9e5 w5c h87\"><div class=\"t m0 x73 hb y561 ff2 fs1 fc0 sc0 ls0 ws0\">38,203<span class=\"ff1\"> </span></div></td></tr></table></div><div class=\"c w4c h7b gs1a\"><div class=\"t m0 x1 h9 y762 ff2 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 hb y763 ff1 fs1 fc0 sc0 ls0 ws0\">(See note 16 for <span class=\"_ _0\"></span>further det<span class=\"_ _0\"></span>ails on the account<span class=\"_ _0\"></span>ing treatment fo<span class=\"_ _0\"></span>r the CLNs) </div><div class=\"t m0 x1 h9 y764 ff2 fs1 fc0 sc0 ls0 ws0\"> </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "en",
    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-390": {
   "value": "8. <span class=\"_ _5e\"> </span>DIRECTORS A<span class=\"_ _0\"></span>ND EMPLOYE<span class=\"_ _0\"></span>ES<span class=\"ff1\"> </span>The monthly aver<span class=\"_ _0\"></span>age number of peop<span class=\"_ _0\"></span>le employed by <span class=\"_ _0\"></span>the Group, inc<span class=\"_ _0\"></span>luding Execu<span class=\"_ _0\"></span>tive Directo<span class=\"_ _0\"></span>rs, was: <table class=\"s w10e hbb\" id=\"_47e0a8e1-fb9f-4110-9803-7e4ae2a424d6\"><tr><td></td><td class=\"c x124 y9e6 w60 h79\"><div class=\"t m0 x1 hb yf3 ff2 fs1 fc0 sc0 ls0 ws0\">2025<span class=\"ff1\"> </span></div></td><td class=\"c x14d y9e6 w61 h79\"><div class=\"t m0 x6e hb yf3 ff2 fs1 fc0 sc0 ls0 ws0\">2024<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x126 y9e7 w5e h88\"><div class=\"t m0 xf hb y767 ff1 fs1 fc0 sc0 ls0 ws0\">Operations </div></td><td class=\"c x124 y9e7 w60 h88\"><div class=\"t m0 x8f hb y767 ff1 fs1 fc0 sc0 ls0 ws0\">1 </div></td><td class=\"c x14d y9e7 w61 h88\"><div class=\"t m0 x2 hb y767 ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x126 y9e8 w5e h3e\"><div class=\"t m0 xf hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">Corporate and adm<span class=\"_ _0\"></span>inistration </div></td><td class=\"c x124 y9e8 w60 h3e\"><div class=\"t m0 x8f hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">4 </div></td><td class=\"c x14d y9e8 w61 h3e\"><div class=\"t m0 xa2 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">4 </div></td></tr><tr><td></td><td class=\"c x124 y9e9 w60 h3e\"><div class=\"t m0 xa2 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">5 </div></td><td class=\"c x14d y9e9 w61 h3e\"><div class=\"t m0 xa2 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">4 </div></td></tr></table>Remuneration in<span class=\"_ _0\"></span> respect of <span class=\"_ _0\"></span>these Directors and E<span class=\"_ _2b\"></span>m<span class=\"_ _25\"></span>p<span class=\"_ _0\"></span>loyees was: <table class=\"s w10f hbc\" id=\"_33930292-46d1-400c-9527-162698be66d9\"><tr><td></td><td class=\"c x156 y9ea w107 hb6\"><div class=\"t m0 xd7 h9 y9c8 ff2 fs1 fc0 sc0 ls0 ws0\">Year ended 31<span class=\"_ _61\"> </span></div></td><td class=\"c x147 y9ea w107 hb6\"><div class=\"t m0 xd7 h9 y9c8 ff2 fs1 fc0 sc0 ls0 ws0\">Year ended 31<span class=\"_ _61\"> </span></div></td></tr><tr><td></td><td class=\"c x157 y9eb w108 hb6\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">December 2025<span class=\"_ _61\"> </span></div></td><td class=\"c x149 y9ec w108 hb6\"><div class=\"t m0 xd7 h9 y9c8 ff2 fs1 fc0 sc0 ls0 ws0\">December 2024<span class=\"_ _61\"> </span></div></td></tr><tr><td></td><td class=\"c x158 y9ed w109 hb6\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3<span class=\"_ _61\"> </span></div></td><td class=\"c x159 y9ed w109 hb6\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3<span class=\"_ _61\"> </span></div></td></tr><tr><td class=\"c x126 y9ee w62 h3e\"><div class=\"t m0 xf hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">Wages and salar<span class=\"_ _0\"></span>ies </div></td><td class=\"c x124 y9ee w63 h3e\"><div class=\"t m0 x6a hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">367,026 </div></td><td class=\"c x14d y9ee w5c h3e\"><div class=\"t m0 x6a hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">305,663 </div></td></tr><tr><td class=\"c x126 y9ef w62 h76\"><div class=\"t m0 xf hb y772 ff1 fs1 fc0 sc0 ls0 ws0\">Social security co<span class=\"_ _0\"></span>sts </div></td><td class=\"c x124 y9ef w63 h76\"><div class=\"t m0 x73 hb y772 ff1 fs1 fc0 sc0 ls0 ws0\">20,789 </div></td><td class=\"c x14d y9ef w5c h76\"><div class=\"t m0 x73 hb y772 ff1 fs1 fc0 sc0 ls0 ws0\">16,325 </div></td></tr><tr><td class=\"c x126 y9f0 w62 h3e\"><div class=\"t m0 xf hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">Equity incentiv<span class=\"_ _0\"></span>e plan (see n<span class=\"_ _0\"></span>ote 21) </div></td><td class=\"c x124 y9f0 w63 h3e\"><div class=\"t m0 x8f hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x14d y9f0 w5c h3e\"><div class=\"t m0 x73 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">95,490 </div></td></tr><tr><td></td><td class=\"c x124 y9f1 w63 h3d\"><div class=\"t m0 x6a h9 y4b5 ff2 fs1 fc0 sc0 ls0 ws0\">387,815 </div></td><td class=\"c x14d y9f1 w5c h3d\"><div class=\"t m0 x6a h9 y4b5 ff2 fs1 fc0 sc0 ls0 ws0\">417,478 </div></td></tr></table>The wages and sala<span class=\"ls1e\">ri</span>es includes \u00a3363,<span class=\"_ _0\"></span>327 (2024: \u00a3295<span class=\"_ _0\"></span>,107) related to Directors<span class=\"ff4\">\u2019</span> salaries and f<span class=\"_ _0\"></span>ees. The highest paid direc<span class=\"_ _0\"></span>tor receiv<span class=\"_ _0\"></span>ed \u00a3154,010 in 2025 (2024<span class=\"_ _0\"></span>: \u00a3147,077<span class=\"ls14\">).<span class=\"_ _2b\"></span><span class=\"ls0\"> </span></span>",
   "dimensions": {
    "concept": "cmrs:DisclosureDirectorsAndEmployees",
    "language": "en",
    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-391": {
   "value": "9. <span class=\"_ _5d\"> </span>INCOME TAX<span class=\"ff1\"> </span>No charge to taxat<span class=\"_ _0\"></span>ion arises<span class=\"_ _0\"></span> due to the losse<span class=\"_ _0\"></span>s incurred. The tax on the Gr<span class=\"_ _0\"></span>oup\u2019s loss before <span class=\"_ _0\"></span>tax differs fro<span class=\"_ _0\"></span>m the theoretic<span class=\"_ _0\"></span>al amount tha<span class=\"_ _0\"></span>t would arise us<span class=\"_ _0\"></span>ing the weighted average <span class=\"_ _0\"></span>tax rate applicab<span class=\"_ _0\"></span>le to the losses o<span class=\"_ _2b\"></span>f<span class=\"_ _25\"></span> the cons<span class=\"_ _2b\"></span>olidated entities as follows<span class=\"_ _0\"></span>: GROUP<span class=\"ff1\"> </span><table class=\"s w110 hbd\" id=\"_c4cc97a3-b9ed-4e82-a690-fd68b183069b\"><tr><td></td><td class=\"c x15a y9f2 wce hb8\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">Year ended<span class=\"_ _61\"> </span></div></td><td class=\"c x15b y9f2 wce hb8\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">Year ended<span class=\"_ _61\"> </span></div></td></tr><tr><td></td><td class=\"c x15c y9f3 wcf hb8\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">31 December<span class=\"_ _61\"> </span></div></td><td class=\"c x15d y9f3 wcf hb8\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">31 December<span class=\"_ _61\"> </span></div></td></tr><tr><td></td><td class=\"c x15e y9f4 wd0 hb8\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">2025<span class=\"_ _61\"> </span></div></td><td class=\"c x15f y9f4 wd0 hb8\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">2024<span class=\"_ _61\"> </span></div></td></tr><tr><td></td><td class=\"c x160 y9f5 w65 h3d\"><div class=\"t m0 xa2 hb y4b5 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3<span class=\"ff1\"> </span></div></td><td class=\"c x161 y9f5 w66 h3d\"><div class=\"t m0 x5d hb y4b5 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x126 y9f6 w64 h56\"><div class=\"t m0 xf hb y567 ff1 fs1 fc0 sc0 ls0 ws0\">Loss before tax<span class=\"_ _0\"></span> </div></td><td class=\"c x160 y9f6 w65 h56\"><div class=\"t m0 x45 hb y4b7 ff1 fs1 fc0 sc0 ls0 ws0\">(2,258,457) </div></td><td class=\"c x161 y9f6 w66 h56\"><div class=\"t m0 x31 hb y567 ff1 fs1 fc0 sc0 ls0 ws0\">(928,680) </div></td></tr><tr><td class=\"c x126 y9f7 w64 h56\"><div class=\"t m0 xf hb y567 ff1 fs1 fc0 sc0 ls0 ws0\">Tax at the applicab<span class=\"_ _2b\"></span>l<span class=\"_ _25\"></span>e rat<span class=\"_ _0\"></span>e of 25% (2023:<span class=\"ls7\">22<span class=\"ls1e\">%</span></span><span class=\"ls7\"><span class=\"ls1e\">)</span></span> </div></td><td class=\"c x160 y9f7 w65 h56\"><div class=\"t m0 x47 hb y4b7 ff1 fs1 fc0 sc0 ls0 ws0\">(569,026) </div></td><td class=\"c x161 y9f7 w66 h56\"><div class=\"t m0 x31 hb y567 ff1 fs1 fc0 sc0 ls0 ws0\">(236,551) </div></td></tr><tr><td class=\"c x126 y9f8 w64 h5b\"><div class=\"t m0 xf hb y4b7 ff1 fs1 fc0 sc0 ls0 ws0\">Disallowed expense<span class=\"_ _0\"></span>s at 2<span class=\"ls7\">5%</span> </div></td><td class=\"c x160 y9f8 w65 h5b\"><div class=\"t m0 x73 h1 y4b9 ff1 fs1 fc0 sc0 ls0 ws0\">20,206<span class=\"fs0\"> </span></div></td><td class=\"c x161 y9f8 w66 h5b\"><div class=\"t m0 x75 hb y4b7 ff1 fs1 fc0 sc0 ls0 ws0\">33,942 </div></td></tr><tr><td class=\"c x126 y9f9 w64 h56\"><div class=\"t m0 xf hb y567 ff1 fs1 fc0 sc0 ls0 ws0\">Losses for which no d<span class=\"_ _2b\"></span>ef<span class=\"_ _25\"></span>e<span class=\"_ _0\"></span>rred tax is rec<span class=\"_ _0\"></span>ognised </div></td><td class=\"c x160 y9f9 w65 h56\"><div class=\"t m0 x47 hb y4b7 ff1 fs1 fc0 sc0 ls0 ws0\">(548,820) </div></td><td class=\"c x161 y9f9 w66 h56\"><div class=\"t m0 x31 hb y567 ff1 fs1 fc0 sc0 ls0 ws0\">(202,609) </div></td></tr><tr><td class=\"c x126 y9fa w64 h3d\"><div class=\"t m0 xf hb y4b5 ff2 fs1 fc0 sc0 ls0 ws0\">Total tax charge<span class=\"ff1\"> </span></div></td><td class=\"c x160 y9fa w65 h3d\"><div class=\"t m0 x2 hb y4b5 ff2 fs1 fc0 sc0 ls0 ws0\">-<span class=\"ff1\"> </span></div></td><td class=\"c x161 y9fa w66 h3d\"><div class=\"t m0 x60 hb y4b5 ff2 fs1 fc0 sc0 ls0 ws0\">-<span class=\"ff1\"> </span></div></td></tr></table>The weighted ave<span class=\"_ _0\"></span>rage applicable t<span class=\"_ _0\"></span>ax rate of <span class=\"ls7\">25</span>% (2024<span class=\"ls17\">: </span>25%) used <span class=\"_ _0\"></span>is a combinatio<span class=\"_ _0\"></span>n of the 25%  standard rate of co<span class=\"_ _0\"></span>rporation tax <span class=\"_ _0\"></span>in the UK and 31<span class=\"ls14\">% </span>Mo<span class=\"_ _2b\"></span>r<span class=\"_ _25\"></span>occ<span class=\"_ _0\"></span>an corporation tax.<span class=\"_ _0\"></span>  The Group <span class=\"_ _25\"></span>has total <span class=\"_ _25\"></span>tax losses of<span class=\"_ _25\"></span> \u00a33,761,907 t<span class=\"_ _25\"></span>o carry forward <span class=\"_ _25\"></span>agai<span class=\"_ _0\"></span>nst future <span class=\"_ _25\"></span>profits (<span class=\"_ _25\"></span>2024: \u00a33,213,087 losses <span class=\"_ _29\"></span>carried <span class=\"_ _29\"></span>forward). <span class=\"_ _29\"></span>No <span class=\"_ _29\"> </span>deferred <span class=\"_ _29\"> </span>t<span class=\"_ _25\"></span>a<span class=\"_ _0\"></span>x <span class=\"_ _29\"> </span>asset <span class=\"_ _2a\"> </span>on <span class=\"_ _29\"></span>losses <span class=\"_ _29\"></span>carried <span class=\"_ _29\"></span>forward <span class=\"_ _29\"></span>has <span class=\"_ _29\"></span>been <span class=\"_ _2a\"> </span>recogn<span class=\"_ _0\"></span>ised <span class=\"_ _29\"></span>on <span class=\"_ _2a\"> </span>the<span class=\"_ _0\"></span> grounds of uncert<span class=\"_ _0\"></span>ainty as to<span class=\"_ _0\"></span> when profits w<span class=\"_ _0\"></span>ill be generated <span class=\"_ _0\"></span>against which t<span class=\"_ _0\"></span>o relieve sa<span class=\"_ _0\"></span>id amount<span class=\"ff2\">. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-392": {
   "value": "10. <span class=\"_ _41\"> </span>EARN<span class=\"_ _0\"></span>INGS PER SHARE<span class=\"ff1\"> </span>The <span class=\"_ _28\"></span>calculation <span class=\"_ _25\"></span>for <span class=\"_ _28\"></span>earnings <span class=\"_ _28\"></span>per <span class=\"_ _28\"></span>Ordinary <span class=\"_ _28\"></span>Share <span class=\"_ _28\"></span>(basic <span class=\"_ _25\"></span>and <span class=\"_ _28\"></span>diluted) <span class=\"_ _28\"></span>is <span class=\"_ _28\"></span>based <span class=\"_ _28\"></span>on <span class=\"_ _28\"></span>the <span class=\"_ _28\"></span>consolidated <span class=\"_ _28\"></span>loss attributable to the <span class=\"_ _0\"></span>equity shareho<span class=\"_ _0\"></span>lders of the Co<span class=\"_ _0\"></span>mpany is a<span class=\"_ _0\"></span>s follows: Continuing operat<span class=\"_ _0\"></span>ions:<span class=\"ff1\"> </span><table class=\"s w111 hbe\" id=\"_0f32b1a6-8cd0-4e58-89b1-11e849c5448b\"><tr><td></td><td class=\"c x162 y9fb wce ha1\"><div class=\"t m0 xd7 hb y8fb ff2 fs1 fc0 sc0 ls0 ws0\">Year ended<span class=\"_ _61\"> </span></div></td><td class=\"c x163 y9fb wce ha1\"><div class=\"t m0 xd7 hb y8fb ff2 fs1 fc0 sc0 ls0 ws0\">Year ended<span class=\"_ _61\"> </span></div></td></tr><tr><td></td><td class=\"c x164 y9fc w112 ha1\"><div class=\"t m0 xd7 hb y8fb ff2 fs1 fc0 sc0 ls0 ws0\">31 December 2025<span class=\"_ _61\"> </span></div></td><td class=\"c x165 y9fc w112 ha1\"><div class=\"t m0 xd7 hb y8fb ff2 fs1 fc0 sc0 ls0 ws0\">31 December 2024<span class=\"_ _61\"> </span></div></td></tr><tr><td class=\"c x126 y9fd wc h18\"><div class=\"t m0 xf hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">Total loss for the y<span class=\"_ _0\"></span>ear (\u00a3) </div></td><td class=\"c x14c y9fd w67 h18\"><div class=\"t m0 x75 hb y4b7 ff1 fs1 fc0 sc0 ls0 ws0\">(2,258,457) </div></td><td class=\"c x166 y9fd w68 h18\"><div class=\"t m0 x3c hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">(822,417) </div></td></tr><tr><td class=\"c x126 y9fe wc h18\"><div class=\"t m0 xf hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">Weighted averag<span class=\"_ _0\"></span>e number of Ord<span class=\"_ _2b\"></span>i<span class=\"_ _25\"></span>na<span class=\"_ _0\"></span>ry shares* </div></td><td class=\"c x14c y9fe w67 h18\"><div class=\"t m0 x6f hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">160,927,331 </div></td><td class=\"c x166 y9fe w68 h18\"><div class=\"t m0 x6a hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">71,072,477 </div></td></tr><tr><td class=\"c x126 y9ff wc h3d\"><div class=\"t m0 xf hb y4b5 ff2 fs1 fc0 sc0 ls0 ws0\">Total loss per Ord<span class=\"_ _0\"></span>inary share (\u00a3)<span class=\"_ _0\"></span><span class=\"ff1\"> </span></div></td><td class=\"c x14c y9ff w67 h3d\"><div class=\"t m0 x25 h9 y4b5 ff2 fs1 fc0 sc0 ls0 ws0\">(0.014) </div></td><td class=\"c x166 y9ff w68 h3d\"><div class=\"t m0 x60 hb y4b5 ff2 fs1 fc0 sc0 ls0 ws0\">(0.012)<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x126 ya00 wc h51\"><div class=\"t m0 xf h4d y4b2 ff6 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 xf h4d y4b5 ff6 fs1 fc0 sc0 ls0 ws0\">Continuing and d<span class=\"_ _0\"></span>iscontinued operati<span class=\"_ _0\"></span>ons:<span class=\"ff1\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x126 ya01 wc h18\"><div class=\"t m0 xf hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">Total loss for the y<span class=\"_ _0\"></span>ear (\u00a3) </div></td><td class=\"c x14c ya01 w67 h18\"><div class=\"t m0 x75 hb y4b7 ff1 fs1 fc0 sc0 ls0 ws0\">(2,258,457) </div></td><td class=\"c x166 ya01 w68 h18\"><div class=\"t m0 x3c hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">(928,680) </div></td></tr><tr><td class=\"c x126 ya02 wc h18\"><div class=\"t m0 xf hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">Weighted averag<span class=\"_ _0\"></span>e number of Ord<span class=\"_ _2b\"></span>i<span class=\"_ _25\"></span>na<span class=\"_ _0\"></span>ry shares </div></td><td class=\"c x14c ya02 w67 h18\"><div class=\"t m0 x6f hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">160,927,331 </div></td><td class=\"c x166 ya02 w68 h18\"><div class=\"t m0 x6a hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">71,072,477 </div></td></tr><tr><td class=\"c x126 ya03 wc h3d\"><div class=\"t m0 xf hb y4b5 ff2 fs1 fc0 sc0 ls0 ws0\">Total loss per Ord<span class=\"_ _0\"></span>inary share (<span class=\"_ _0\"></span>\u00a3)<span class=\"ff1\"> </span></div></td><td class=\"c x14c ya03 w67 h3d\"><div class=\"t m0 x25 h9 y4b5 ff2 fs1 fc0 sc0 ls0 ws0\">(0.014) </div></td><td class=\"c x166 ya03 w68 h3d\"><div class=\"t m0 x60 hb y4b5 ff2 fs1 fc0 sc0 ls0 ws0\">(0.013)<span class=\"ff1\"> </span></div></td></tr></table>Earnings and diluted <span class=\"_ _25\"></span>ea<span class=\"_ _0\"></span>rnings per <span class=\"_ _25\"></span>Ordin<span class=\"_ _0\"></span>ary share <span class=\"_ _25\"></span>a<span class=\"_ _0\"></span>re calculated using the <span class=\"_ _25\"></span>weight<span class=\"_ _0\"></span>ed average number of Ordinary <span class=\"_ _2b\"></span>shares <span class=\"_ _2b\"></span>in <span class=\"_ _2b\"></span>issue <span class=\"_ _2b\"></span>during <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>period. <span class=\"_ _2b\"></span> <span class=\"_ _2b\"></span>There <span class=\"_ _2b\"></span>were <span class=\"_ _2b\"></span>no <span class=\"_ _2b\"></span>dilutive <span class=\"_ _2b\"></span>potential <span class=\"_ _2b\"></span>Ordinary <span class=\"_ _2b\"></span>shares <span class=\"_ _2b\"></span>outstanding<span class=\"_ _2b\"></span> during the perio<span class=\"_ _0\"></span>d.    *Gifted shar<span class=\"_ _0\"></span>es have <span class=\"_ _0\"></span>been in<span class=\"_ _0\"></span>cluded <span class=\"ls17\">in</span> <span class=\"_ _2b\"></span>the weighted <span class=\"_ _0\"></span>average nu<span class=\"_ _0\"></span>mber of <span class=\"_ _0\"></span>Ordinary <span class=\"_ _2b\"></span>shares calculation <span class=\"_ _2b\"></span>from the date they have be<span class=\"_ _2b\"></span>en reissued to shareholders and n<span class=\"_ _0\"></span>ot owned by th<span class=\"_ _0\"></span>e Company.<span class=\"fs4 ls7\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "en",
    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-393": {
   "value": "11. <span class=\"_ _35\"> </span>INTANGIBLE<span class=\"_ _0\"></span> ASSETS<span class=\"ff1\"> </span>Group<span class=\"ff1\"> </span><table class=\"s w113 hbf\" id=\"_51790162-b12b-46e2-9764-c950cd3b9cdf\"><tr><td></td><td class=\"c x167 ya04 w114 hb8\"><div class=\"t m0 xd7 h9 y9c8 ff2 fs1 fc0 sc0 ls0 ws0\">Exploration and<span class=\"_ _61\"> </span></div></td></tr><tr><td></td><td class=\"c x168 ya05 w115 hb8\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">Evaluation asse<span class=\"_ _0\"></span>ts<span class=\"_ _61\"> </span></div></td></tr><tr><td class=\"c x126 ya06 w69 h12\"><div class=\"t m0 xf hb y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">Cost and Carryin<span class=\"_ _0\"></span>g Value<span class=\"ff1\"> </span></div></td><td class=\"c x166 ya06 w67 h12\"><div class=\"t m0 x8c h9 y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3 </div></td></tr><tr><td class=\"c x126 ya07 w69 h50\"><div class=\"t m0 xf hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">At 1 January 2025<span class=\"_ _0\"></span> </div></td><td class=\"c x166 ya07 w67 h50\"><div class=\"t m0 x60 hb y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">2,331<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x126 ya08 w69 hf\"><div class=\"t m0 xf hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">Additions  </div></td><td class=\"c x166 ya08 w67 hf\"><div class=\"t m0 x98 hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x126 ya09 w69 h56\"><div class=\"t m0 xf hb y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">At 31 December 2025<span class=\"_ _0\"></span><span class=\"ff1\"> </span></div></td><td class=\"c x166 ya09 w67 h56\"><div class=\"t m0 x60 hb y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">2,331<span class=\"ff1\"> </span></div></td></tr></table>In <span class=\"_ _2f\"> </span>accordance <span class=\"_ _2f\"> </span>with <span class=\"_ _32\"> </span>IFRS<span class=\"_ _2b\"></span> <span class=\"_ _32\"> </span>6, <span class=\"_ _32\"> </span>the  Directors <span class=\"_ _2f\"> </span>undertook <span class=\"_ _2f\"> </span>an <span class=\"_ _2f\"> </span>assessment <span class=\"_ _32\"> </span>of  the <span class=\"_ _2f\"> </span>following <span class=\"_ _32\"> </span>area<span class=\"_ _0\"></span>s <span class=\"_ _2f\"> </span>and circumstances whi<span class=\"_ _0\"></span>ch could indica<span class=\"_ _0\"></span>te the existen<span class=\"_ _0\"></span>ce of impairme<span class=\"_ _0\"></span>nt: \u2022 <span class=\"ff1 ls0\"> <span class=\"_ _3e\"> </span><span class=\"ff4\">The Gro<span class=\"_ _2b\"></span>up\u2019s right<span class=\"_ _0\"></span> to<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>explor<span class=\"_ _0\"></span>e i<span class=\"_ _0\"></span>n a<span class=\"_ _2b\"></span>n area <span class=\"_ _2b\"></span>has <span class=\"_ _0\"></span>expired, <span class=\"_ _2b\"></span>or <span class=\"_ _0\"></span>will <span class=\"_ _0\"></span>expire <span class=\"_ _2b\"></span>in th<span class=\"_ _0\"></span>e n<span class=\"_ _2b\"></span>ear futur<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>without <span class=\"_ _2b\"></span>renewal.<span class=\"ff1\"> </span></span></span>\u2022 <span class=\"ff1 ls0\"> <span class=\"_ _3e\"> </span>No further explorat<span class=\"_ _0\"></span>ion or evaluation i<span class=\"_ _0\"></span>s planned or bud<span class=\"_ _2b\"></span>get<span class=\"_ _25\"></span>ed fo<span class=\"_ _2b\"></span>r<span class=\"_ _25\"></span>. </span>\u2022 <span class=\"ff1 ls0\"> <span class=\"_ _3a\"> </span>A <span class=\"_ _25\"></span>decision has <span class=\"_ _25\"></span>been taken by <span class=\"_ _25\"></span>the <span class=\"_ _25\"></span>Board to <span class=\"_ _25\"></span>discon<span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>inue<span class=\"_ _0\"></span> exploration <span class=\"_ _25\"></span>and evaluation in <span class=\"_ _25\"></span>an ar<span class=\"_ _25\"></span>e<span class=\"_ _0\"></span>a due <span class=\"_ _25\"></span>to </span>the absence of a c<span class=\"_ _0\"></span>ommercia<span class=\"_ _0\"></span>l level of reserves. \u2022 <span class=\"ff1 ls0\"> <span class=\"_ _3a\"> </span>Sufficient  data<span class=\"_ _0\"></span> <span class=\"_ _2c\"> </span>exists <span class=\"_ _2c\"> </span>to  i<span class=\"_ _0\"></span>ndicate <span class=\"_ _2c\"> </span>that <span class=\"_ _2c\"> </span>the <span class=\"_ _2c\"> </span>book  va<span class=\"_ _2b\"></span>lue  may <span class=\"_ _27\"> </span>not  be <span class=\"_ _2c\"> </span>fully <span class=\"_ _2c\"> </span>recovered <span class=\"_ _2c\"> </span>from <span class=\"_ _2c\"> </span>future </span>development and p<span class=\"_ _0\"></span>roduction. No indicators of <span class=\"_ _0\"></span>impairment in the <span class=\"_ _0\"></span>current year we<span class=\"_ _0\"></span>re identified. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "en",
    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-394": {
   "value": "12. <span class=\"_ _35\"> </span>TANGIBLE<span class=\"_ _0\"></span> FIXED ASSE<span class=\"_ _0\"></span>TS<span class=\"ff1\"> </span><table class=\"s w116 hc0\" id=\"_84bae587-40f1-4690-8346-8b00b0a3ea10\"><tr><td class=\"c x126 ya0a w6b h8d\"><div class=\"t m0 xf hb y7a7 ff2 fs1 fc0 sc0 ls0 ws0\">Group and Compan<span class=\"_ _0\"></span>y<span class=\"ff1\"> </span></div></td><td class=\"c x169 ya0a w6d h8d\"><div class=\"t m0 x32 hb y7a7 ff2 fs1 fc0 sc0 ls0 ws0\">Vehicles<span class=\"ff1\"> </span></div><div class=\"t m0 x25 hb y7a8 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3<span class=\"ff1\"> </span></div></td><td class=\"c x16a ya0a w6e h8d\"><div class=\"t m0 x2a hb y7a7 ff2 fs1 fc0 sc0 ls0 ws0\">Total Assets<span class=\"ff1\"> </span></div><div class=\"t m0 x5d hb y7a8 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x126 ya0b w6b h12\"><div class=\"t m0 xf hb y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">Cost<span class=\"ff1\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x126 ya0c w6b hf\"><div class=\"t m0 xf hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">At 1 January 2025<span class=\"_ _0\"></span> </div></td><td class=\"c x169 ya0c w6d hf\"><div class=\"t m0 x42 hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">102,504 </div></td><td class=\"c x16a ya0c w6e hf\"><div class=\"t m0 x41 hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">102,504 </div></td></tr><tr><td class=\"c x126 ya0d w6b h56\"><div class=\"t m0 xf hb y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">At 31 December 2025<span class=\"_ _0\"></span><span class=\"ff1\"> </span></div></td><td class=\"c x169 ya0d w6d h56\"><div class=\"t m0 x42 hb y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">102,504<span class=\"ff1\"> </span></div></td><td class=\"c x16a ya0d w6e h56\"><div class=\"t m0 x41 hb y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">102,504<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x126 ya0e w6b h12\"><div class=\"t m0 xf hb y4b5 ff2 fs1 fc0 sc0 ls0 ws0\">Accumulated depr<span class=\"_ _0\"></span>eciation<span class=\"ff1\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x126 ya0f w6b h12\"><div class=\"t m0 xf hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">At 1 January 2025<span class=\"_ _0\"></span> </div></td><td class=\"c x169 ya0f w6d h12\"><div class=\"t m0 x31 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">(47,805) </div></td><td class=\"c x16a ya0f w6e h12\"><div class=\"t m0 x45 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">(47,805) </div></td></tr><tr><td class=\"c x126 ya10 w6b hf\"><div class=\"t m0 xf hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">Depreciation cha<span class=\"_ _0\"></span>rge for the<span class=\"_ _0\"></span> year </div></td><td class=\"c x169 ya10 w6d hf\"><div class=\"t m0 x31 hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">(25,626) </div></td><td class=\"c x16a ya10 w6e hf\"><div class=\"t m0 x45 hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">(25,626) </div></td></tr><tr><td class=\"c x126 ya11 w6b h12\"><div class=\"t m0 xf h9 y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">At 31 December 2025<span class=\"_ _0\"></span> </div></td><td class=\"c x169 ya11 w6d h12\"><div class=\"t m0 x31 h9 y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">(73,431) </div></td><td class=\"c x16a ya11 w6e h12\"><div class=\"t m0 x45 h9 y4b7 ff2 fs1 fc0 sc0 ls0 ws0\">(73,431) </div></td></tr><tr><td class=\"c x126 ya12 w6b h12\"><div class=\"t m0 xf hb y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">Net book value<span class=\"ff1\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x126 ya13 w6b hf\"><div class=\"t m0 xf hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">At 31 December 2024<span class=\"_ _2b\"></span> </div></td><td class=\"c x169 ya13 w6d hf\"><div class=\"t m0 x7c hb y7aa ff1 fs1 fc0 sc0 ls0 ws0\">54,699 </div></td><td class=\"c x16a ya13 w6e hf\"><div class=\"t m0 x75 hb y7aa ff1 fs1 fc0 sc0 ls0 ws0\">54,699 </div></td></tr><tr><td class=\"c x126 ya14 w6b h58\"><div class=\"t m0 xf h9 y567 ff2 fs1 fc0 sc0 ls0 ws0\">At 31 December 2025<span class=\"_ _0\"></span> </div></td><td class=\"c x169 ya14 w6d h58\"><div class=\"t m0 x7c h9 y567 ff2 fs1 fc0 sc0 ls0 ws0\">29,073 </div></td><td class=\"c x16a ya14 w6e h58\"><div class=\"t m0 x75 h9 y567 ff2 fs1 fc0 sc0 ls0 ws0\">29,073 </div></td></tr></table>Right-of-use <span class=\"_ _25\"></span>asse<span class=\"_ _0\"></span>ts: <span class=\"_ _25\"></span>The <span class=\"_ _25\"></span>assets <span class=\"_ _25\"></span>r<span class=\"_ _0\"></span>elate <span class=\"_ _25\"></span>to <span class=\"_ _25\"></span>vehicle <span class=\"_ _25\"></span>leases <span class=\"_ _25\"></span>which <span class=\"_ _25\"></span>have<span class=\"_ _0\"></span> <span class=\"_ _25\"></span>been <span class=\"_ _25\"></span>accoun<span class=\"_ _0\"></span>ted <span class=\"_ _25\"></span>for <span class=\"_ _25\"></span>as <span class=\"_ _25\"></span>Right-of-use<span class=\"_ _0\"></span> assets <span class=\"_ _25\"></span>und<span class=\"_ _0\"></span>er <span class=\"_ _25\"></span>IFR<span class=\"_ _0\"></span>S 16. <span class=\"_ _25\"></span> <span class=\"_ _25\"></span>Add<span class=\"_ _2b\"></span>i<span class=\"_ _25\"></span>tions to t<span class=\"_ _25\"></span>h<span class=\"_ _0\"></span>e right<span class=\"_ _25\"></span>-o<span class=\"_ _2b\"></span>f<span class=\"_ _25\"></span> use <span class=\"_ _25\"></span>as<span class=\"_ _2b\"></span>se<span class=\"_ _25\"></span>ts during <span class=\"_ _25\"></span>2025 financial year <span class=\"_ _25\"></span>we<span class=\"_ _2b\"></span>r<span class=\"_ _25\"></span>e \u00a3nil <span class=\"_ _25\"></span>(2024<span class=\"ls17\">: </span>\u00a3nil<span class=\"ls14\">) </span>and the dep<span class=\"_ _2b\"></span>r<span class=\"_ _25\"></span>ec<span class=\"_ _0\"></span>iation charge w<span class=\"_ _0\"></span>as \u00a325,626 (2024<span class=\"ls17\">: </span>\u00a3<span class=\"_ _2b\"></span>25,626<span class=\"ls14\">).</span>   ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-395": {
   "value": "13. <span class=\"_ _35\"> </span> <span class=\"_ _5a\"></span>INVEST<span class=\"_ _0\"></span>MENTS IN SUB<span class=\"_ _2b\"></span>SIDIARIES <span class=\"ff1\"> </span><table class=\"s w117 hc1\" id=\"_8e489e24-1a53-4266-ba64-68ab8dd92eb8\"><tr><td class=\"c x126 ya15 w6f h3e\"><div class=\"t m0 xf hb y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">Company<span class=\"ff1\"> </span></div></td><td class=\"c x16b ya15 w70 h3e\"><div class=\"t m0 x1f hb y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3<span class=\"ff1\"> </span></div></td><td class=\"c x16c ya15 w71 h3e\"><div class=\"t m0 x83 h9 y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3 </div></td><td class=\"c x16d ya15 w72 h3e\"><div class=\"t m0 x83 h9 y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3 </div></td></tr><tr><td class=\"c x126 ya16 w6f h51\"><div class=\"t m0 xf h80 y4b2 ffa fs1 fc0 sc0 ls0 ws0\">Cost and net book a<span class=\"_ _0\"></span>mount<span class=\"ff1\"> </span></div></td><td class=\"c x16b ya16 w70 h51\"><div class=\"t m0 x55 hb y4b2 ff1 fs1 fc0 sc0 ls0 ws0\">Investments </div></td><td class=\"c x16e ya17 w118 ha3\"><div class=\"t m0 xd7 hb y944 ff1 fs1 fc0 sc0 ls0 ws0\">Capital<span class=\"_ _61\"> </span></div></td><td class=\"c x16d ya16 w72 h51\"><div class=\"t m0 x45 hb y4b2 ff1 fs1 fc0 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td></td><td class=\"c x16f ya18 w119 ha3\"><div class=\"t m0 xd7 hb y944 ff1 fs1 fc0 sc0 ls0 ws0\">Contributions<span class=\"_ _61\"> </span></div></td><td></td></tr><tr><td class=\"c x126 ya19 w6f h3d\"><div class=\"t m0 xf hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">At 1 January 2025<span class=\"_ _0\"></span> </div></td><td class=\"c x16b ya19 w70 h3d\"><div class=\"t m0 x1e hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">7,974 </div></td><td class=\"c x16c ya19 w71 h3d\"><div class=\"t m0 x32 hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">99,907 </div></td><td class=\"c x16d ya19 w72 h3d\"><div class=\"t m0 x56 hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">107,881 </div></td></tr><tr><td class=\"c x126 ya1a w6f h3e\"><div class=\"t m0 xf hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">Incorporation of a n<span class=\"_ _0\"></span>ew subs<span class=\"_ _0\"></span>idiary </div></td><td class=\"c x16b ya1a w70 h3e\"><div class=\"t m0 x1e hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">6,460 </div></td><td class=\"c x16c ya1a w71 h3e\"><div class=\"t m0 x73 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x16d ya1a w72 h3e\"><div class=\"t m0 x2b hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">6,460 </div></td></tr><tr><td class=\"c x126 ya1b w6f h3e\"><div class=\"t m0 xf hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">Capital contribut<span class=\"_ _0\"></span>ions </div></td><td class=\"c x16b ya1b w70 h3e\"><div class=\"t m0 x5d hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x16c ya1b w71 h3e\"><div class=\"t m0 x32 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">47,746 </div></td><td class=\"c x16d ya1b w72 h3e\"><div class=\"t m0 x32 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">47,746 </div></td></tr><tr><td class=\"c x126 ya1c w6f h3d\"><div class=\"t m0 xf hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">Reclassificatio<span class=\"_ _0\"></span>n from short ter<span class=\"_ _0\"></span>m loans </div></td><td class=\"c x16b ya1c w70 h3d\"><div class=\"t m0 x5d hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x16c ya1c w71 h3d\"><div class=\"t m0 x32 hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">28,889 </div></td><td class=\"c x16d ya1c w72 h3d\"><div class=\"t m0 x32 hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">28,889 </div></td></tr><tr><td class=\"c x126 ya1d w6f h8b\"><div class=\"t m0 xf h9 y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">At 31 December 2025<span class=\"_ _0\"></span> </div></td><td class=\"c x16b ya1d w70 h8b\"><div class=\"t m0 x7d h9 y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">14,434 </div></td><td class=\"c x16c ya1d w71 h8b\"><div class=\"t m0 x56 h9 y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">176,542 </div></td><td class=\"c x16d ya1d w72 h8b\"><div class=\"t m0 x56 h9 y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">190,976 </div></td></tr></table>Information abou<span class=\"_ _0\"></span>t the composi<span class=\"_ _0\"></span>tion of the Group <span class=\"_ _0\"></span>at the end of th<span class=\"_ _0\"></span>e reporting pe<span class=\"_ _0\"></span>riod is as follows: <table class=\"s w11a hc2\" id=\"_6202badc-7215-42b5-a2a6-9b24b6b2669f\"><tr><td class=\"c x126 ya1e w73 h51\"><div class=\"t m0 xf hb y4b2 ff2 fs1 fc0 sc0 ls0 ws0\">Name<span class=\"ff1\"> </span></div></td><td class=\"c x170 ya1e w52 h51\"><div class=\"t m0 xf hb y4b2 ff2 fs1 fc0 sc0 ls0 ws0\">Principal activ<span class=\"_ _0\"></span>ity<span class=\"ff1\"> </span></div></td><td class=\"c x171 ya1f w11b hb8\"><div class=\"t m0 xd7 h9 y9c8 ff2 fs1 fc0 sc0 ls0 ws0\">Place of incorpora<span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>ion</div></td><td class=\"c x172 ya1f w11c hb8\"><div class=\"t m0 xd7 h9 y9c8 ff2 fs1 fc0 sc0 ls0 ws0\">% owned<span class=\"_ _61\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x171 ya20 w11d hb8\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">and operation<span class=\"_ _61\"> </span></div></td><td class=\"c x172 ya20 w11e hb8\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">subsidiary<span class=\"_ _61\"> </span></div></td></tr><tr><td class=\"c xeb ya21 w11f ha3\"><div class=\"t m0 xd7 hb y944 ff1 fs1 fc0 sc0 ls0 ws0\">Atlantic Research M<span class=\"_ _0\"></span>inerals<span class=\"_ _61\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c xeb ya22 w120 ha3\"><div class=\"t m0 xd7 hb y944 ff4 fs1 fc0 sc0 ls0 ws0\">SARL (\u201cARM\u201d)<span class=\"_ _61\"> </span></div></td><td class=\"c x170 ya23 w52 h4e\"><div class=\"t m0 xf hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">Mineral explora<span class=\"_ _0\"></span>tion </div></td><td class=\"c x173 ya23 w74 h4e\"><div class=\"t m0 xf hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">Morocco </div></td><td class=\"c x174 ya23 w75 h4e\"><div class=\"t m0 xf hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">80% </div></td></tr><tr><td class=\"c xeb ya24 w121 ha3\"><div class=\"t m0 xd7 hb y944 ff1 fs1 fc0 sc0 ls0 ws0\">Atlantic Geo-Serv<span class=\"_ _0\"></span>ices SARL<span class=\"_ _61\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c xeb y981 w122 ha3\"><div class=\"t m0 xd7 hb y944 ff4 fs1 fc0 sc0 ls0 ws0\">(\u201cGeo<span class=\"ff1\">-</span>Services\u201d<span class=\"_ _0\"></span>)<span class=\"_ _61\"> </span></div></td><td class=\"c x170 ya25 w52 h51\"><div class=\"t m0 xf hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">Dormant </div></td><td class=\"c x173 ya25 w74 h51\"><div class=\"t m0 xf hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">Morocco </div></td><td class=\"c x174 ya25 w75 h51\"><div class=\"t m0 xf hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">80% </div></td></tr></table>The <span class=\"_ _26\"> </span>registered <span class=\"_ _2a\"> </span>office <span class=\"_ _26\"> </span>of <span class=\"_ _2a\"> </span>ARM <span class=\"_ _26\"> </span>is <span class=\"_ _26\"> </span>N\u00b031, <span class=\"_ _2a\"> </span>Bloc <span class=\"_ _26\"> </span>E, <span class=\"_ _26\"> </span>Lot <span class=\"_ _2a\"> </span>Admine <span class=\"_ _26\"> </span>Ait <span class=\"_ _26\"> </span>Melloul <span class=\"_ _2a\"> </span>Inezgane, <span class=\"_ _26\"> </span>Morocco. <span class=\"_ _26\"> </span>The registered <span class=\"_ _2b\"></span>office <span class=\"_ _0\"></span>of <span class=\"_ _2b\"></span>Geo-Services <span class=\"_ _2b\"></span>is <span class=\"_ _0\"></span>c/o <span class=\"_ _0\"></span>Platea<span class=\"_ _0\"></span>u <span class=\"_ _2b\"></span>Bureau <span class=\"_ _2b\"></span>Nr 53, <span class=\"_ _2b\"></span>4<span class=\"_ _61\"> </span>th <span class=\"_ _2b\"></span>Floor G<span class=\"_ _0\"></span>aleries, <span class=\"_ _2b\"></span>Mamounia <span class=\"_ _2b\"></span>Av, H<span class=\"_ _0\"></span>assan Bounaamani FH, 500 C<span class=\"_ _2b\"></span>ite Dakla, Agadir.<span class=\"ff6 fs7\"> </span>On  17  June  2025,  the  Company  acquired  80%  of  the  share  capi<span class=\"_ _0\"></span>tal  of <span class=\"_ _2f\"> </span>Geo-Services  a  company incorporated in Mo<span class=\"_ _0\"></span>rocco for \u00a36,460 on this<span class=\"_ _0\"></span> date. The c<span class=\"_ _0\"></span>ompany was dor<span class=\"_ _0\"></span>mant in the<span class=\"_ _0\"></span> year.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "en",
    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-396": {
   "value": "14. <span class=\"_ _35\"> </span> <span class=\"_ _5a\"></span>EQUITY<span class=\"_ _0\"></span> ACCOUN<span class=\"_ _0\"></span>TED INVESTEE<span class=\"_ _0\"></span>S Agamel <span class=\"_ _28\"></span>Minerals <span class=\"_ _29\"></span>SARL <span class=\"_ _28\"></span>is <span class=\"_ _29\"></span>a <span class=\"_ _29\"></span>Moroccan <span class=\"_ _28\"></span>SPV <span class=\"_ _29\"></span>established <span class=\"_ _28\"></span>to <span class=\"_ _29\"></span>hold <span class=\"_ _28\"></span>the <span class=\"_ _29\"></span>permits <span class=\"_ _29\"></span>and <span class=\"_ _28\"></span>manage <span class=\"_ _29\"></span>the <span class=\"_ _28\"></span>Agadir<span class=\"_ _25\"></span> Melloul <span class=\"_ _29\"></span>Project. <span class=\"_ _28\"></span>The <span class=\"_ _29\"></span>Group <span class=\"_ _29\"></span>has <span class=\"_ _29\"></span>joint <span class=\"_ _29\"></span>control <span class=\"_ _28\"></span>over <span class=\"_ _29\"></span>the <span class=\"_ _29\"></span>relevant <span class=\"_ _28\"></span>activities <span class=\"_ _29\"></span>of <span class=\"_ _29\"></span>Agamel <span class=\"_ _29\"></span>Mineral<span class=\"_ _0\"></span>s <span class=\"_ _29\"></span>SARL<span class=\"_ _0\"></span> because key decisions are subject to unanimous shareholder approval. Accord<span class=\"_ _0\"></span>ingly, the arrangement is classified as a <span class=\"_ _0\"></span>joint venture and i<span class=\"_ _0\"></span>s accounted for <span class=\"_ _0\"></span>using the equity method.<span class=\"_ _0\"></span> During <span class=\"_ _25\"></span>the <span class=\"_ _25\"></span>year<span class=\"_ _0\"></span> <span class=\"_ _25\"></span>the <span class=\"_ _25\"></span>Group increased <span class=\"_ _25\"></span>its <span class=\"_ _25\"></span>economic i<span class=\"_ _25\"></span>nt<span class=\"_ _0\"></span>erest <span class=\"_ _25\"></span>from <span class=\"_ _25\"></span>1<span class=\"_ _0\"></span>0% <span class=\"_ _25\"></span>to <span class=\"_ _25\"></span>20% following <span class=\"_ _25\"></span>payment <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _25\"></span>an additional <span class=\"_ _26\"> </span>earn-in <span class=\"_ _26\"> </span>tranche. <span class=\"_ _26\"> </span>As <span class=\"_ _27\"> </span>at <span class=\"_ _27\"> </span>the <span class=\"_ _26\"> </span>reporting <span class=\"_ _26\"> </span>date, <span class=\"_ _27\"> </span>the <span class=\"_ _26\"> </span>legal <span class=\"_ _27\"> </span>share <span class=\"_ _26\"> </span>transfer <span class=\"_ _26\"> </span>documentation <span class=\"_ _26\"> </span>and <span class=\"_ _27\"> </span>or registration <span class=\"_ _25\"></span>form<span class=\"_ _0\"></span>alities <span class=\"_ _25\"></span>for t<span class=\"_ _25\"></span>he <span class=\"_ _25\"></span>addi<span class=\"_ _0\"></span>tional <span class=\"_ _25\"></span>tranche <span class=\"_ _25\"></span>wer<span class=\"_ _0\"></span>e <span class=\"_ _25\"></span>not <span class=\"_ _25\"></span>yet <span class=\"_ _25\"></span>completed. <span class=\"_ _25\"></span>The <span class=\"_ _25\"></span>Group <span class=\"_ _25\"></span>has as<span class=\"_ _25\"></span>s<span class=\"_ _0\"></span>essed <span class=\"_ _25\"></span>the substance <span class=\"_ _2b\"></span>of <span class=\"_ _2b\"></span>its <span class=\"_ _2b\"></span>rights <span class=\"_ _2b\"></span>and <span class=\"_ _2b\"></span>obligations <span class=\"_ _2b\"></span>and <span class=\"_ _2b\"></span>has <span class=\"_ _2b\"></span>recognis<span class=\"_ _0\"></span>ed <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>additional <span class=\"_ _2b\"></span>interest <span class=\"_ _2b\"></span>as <span class=\"_ _2b\"></span>part <span class=\"_ _2b\"></span>of <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>investment accordingly. The G<span class=\"_ _0\"></span>roup\u2019s <span class=\"_ _0\"></span>carrying <span class=\"_ _2b\"></span>amount of <span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>h<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>investment <span class=\"_ _2b\"></span>i<span class=\"_ _25\"></span>n<span class=\"_ _0\"></span>cludes <span class=\"_ _2b\"></span>shareholder advanc<span class=\"_ _0\"></span>es pr<span class=\"_ _0\"></span>ovided <span class=\"_ _2b\"></span>to fund <span class=\"_ _0\"></span>project activities, <span class=\"_ _27\"> </span>including <span class=\"_ _2c\"> </span>exploration <span class=\"_ _27\"> </span>expenditure <span class=\"_ _2c\"> </span>and <span class=\"_ _2c\"> </span>permit <span class=\"_ _2c\"> </span>acquisition <span class=\"_ _27\"> </span>costs,  w<span class=\"_ _0\"></span>hich <span class=\"_ _27\"> </span>form  p<span class=\"_ _2b\"></span>art  of <span class=\"_ _27\"> </span>the Group\u2019s net inves<span class=\"_ _0\"></span>tment in the jo<span class=\"_ _0\"></span>int venture.<span class=\"ff1\"> </span>Summarised <span class=\"_ _0\"></span>financial inf<span class=\"_ _0\"></span>ormation<span class=\"ff1\"> </span>Summarised <span class=\"_ _29\"></span>fi<span class=\"_ _25\"></span>n<span class=\"_ _0\"></span>ancial <span class=\"_ _29\"> </span>inf<span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>rmation <span class=\"_ _29\"> </span>of <span class=\"_ _2a\"> </span>t<span class=\"_ _25\"></span>h<span class=\"_ _0\"></span>e <span class=\"_ _2a\"> </span>joint <span class=\"_ _2a\"> </span>venture <span class=\"_ _2a\"> </span>(100%<span class=\"_ _0\"></span>) <span class=\"_ _2a\"> </span>and <span class=\"_ _2a\"> </span>the <span class=\"_ _2a\"> </span>Group\u2019s<span class=\"_ _2b\"></span> <span class=\"_ _26\"> </span>share <span class=\"_ _2a\"> </span>are <span class=\"_ _2a\"> </span>presen<span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>ed<span class=\"_ _2b\"></span> below <span class=\"_ _25\"></span>using the <span class=\"_ _25\"></span>most recent <span class=\"_ _25\"></span>financial statements <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _25\"></span>Agamel <span class=\"_ _25\"></span>M<span class=\"_ _0\"></span>inerals <span class=\"_ _25\"></span>SAR<span class=\"_ _0\"></span>L <span class=\"_ _28\"></span>available at <span class=\"_ _25\"></span>the <span class=\"_ _25\"></span>repor<span class=\"_ _0\"></span>ting date. Summary financia<span class=\"_ _0\"></span>l information (100<span class=\"_ _2b\"></span>%<span class=\"_ _25\"></span> ba<span class=\"_ _0\"></span>sis) MAD GBP<span class=\"ls0\"> </span>Total assets 18,669,482 1,508,036 Total liabilities <span class=\"_ _2b\"></span> (17,989,577) (1,453,116) Net assets 679,905 54,920 Net expenses (320,094) (26,003) Loss for the yea<span class=\"_ _0\"></span>r (320,094) (26,003) Group\u2019s Share of <span class=\"ffa\">Jo<span class=\"_ _0\"></span>int Venture for <span class=\"_ _0\"></span>the year ended <span class=\"_ _0\"></span>31 December<span class=\"_ _0\"></span> 2025 </span>Income statemen<span class=\"_ _0\"></span>t <span class=\"ff4\">\u2013</span> share of losses <span class=\"_ _0\"></span> \u00a3 Period to 31 Oc<span class=\"_ _0\"></span>tober 2025 <span class=\"ff4\">\u2013</span> 10% (1,134) Period to 31 Dec<span class=\"_ _0\"></span>ember 2025 <span class=\"ff4\">\u2013</span> 20% (2,987) Share of Joint <span class=\"_ _0\"></span>Venture losses (4,121) Investment in Joint<span class=\"_ _0\"></span> Venture at year <span class=\"_ _0\"></span>ended 31 Dec<span class=\"_ _0\"></span>ember 2025 Group Company \u00a3 \u00a3 Investments in the ye<span class=\"_ _2b\"></span>ar 1,965,304 1,965,304 Impairment - - Less share of jo<span class=\"_ _0\"></span>int venture losses (Gro<span class=\"_ _0\"></span>up only) (4,121) - 1,961,183 1,965,304 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "en",
    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-397": {
   "value": "15. <span class=\"_ _60\"> </span>RECEIVABL<span class=\"_ _0\"></span>ES<span class=\"ff1\"> </span>Group<span class=\"ff1\"> </span>Company<span class=\"ff1\"> </span>2025<span class=\"ff1\"> </span>\u00a3<span class=\"ff1\"> </span>2024<span class=\"ff1\"> </span>\u00a3<span class=\"ff1\"> </span>2025<span class=\"ff1\"> </span>\u00a3<span class=\"ff1\"> </span>2024<span class=\"ff1\"> </span>\u00a3<span class=\"ff1\"> </span>Prepayments and o<span class=\"_ _0\"></span>ther receivables 67,854 117,533 39,721 100,665 Amounts receivab<span class=\"_ _0\"></span>le from subsidiary underta<span class=\"_ _0\"></span>kings - - 5,770 75,062 Total current rece<span class=\"_ _0\"></span>ivables<span class=\"ff1\"> </span>67,854 117,533<span class=\"ff1\"> </span>45,491 175,727<span class=\"ff1\"> </span>Other receivables at year <span class=\"_ _25\"></span>e<span class=\"_ _0\"></span>nd i<span class=\"_ _25\"></span>nc<span class=\"_ _0\"></span>ludes a <span class=\"_ _25\"></span>bala<span class=\"_ _0\"></span>nce of <span class=\"_ _25\"></span>\u00a31<span class=\"_ _0\"></span>85,520 which is <span class=\"_ _25\"></span>due from the sale of <span class=\"_ _25\"></span>th<span class=\"_ _0\"></span>e Cypriot assets. <span class=\"_ _25\"></span> A <span class=\"_ _25\"></span>full <span class=\"_ _25\"></span>ECL<span class=\"_ _2b\"></span> <span class=\"_ _25\"></span>provision <span class=\"_ _25\"></span>of \u00a3185,520 <span class=\"_ _25\"></span>(2024: \u00a3185,520) <span class=\"_ _25\"></span>has been <span class=\"_ _25\"></span>prov<span class=\"_ _0\"></span>ided <span class=\"_ _25\"></span>a<span class=\"_ _0\"></span>gainst <span class=\"_ _25\"></span>th<span class=\"_ _0\"></span>is <span class=\"_ _25\"></span>receiv<span class=\"_ _0\"></span>able<span class=\"ls7\">, </span>a charge of \u00a3Nil ha<span class=\"_ _0\"></span>s been made to <span class=\"_ _0\"></span>the profit and lo<span class=\"_ _0\"></span>ss account in the year <span class=\"_ _0\"></span>(2024: \u00a3106,263<span class=\"_ _0\"></span>).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-398": {
   "value": "16.  <span class=\"_ _38\"> </span>TRA<span class=\"_ _0\"></span>DE CREDITORS A<span class=\"_ _0\"></span>ND OTHER PA<span class=\"_ _0\"></span>YABLES<span class=\"ff1\"> </span>Group<span class=\"ff1\"> </span>Company<span class=\"ff1\"> </span>2025<span class=\"ff1\"> </span>\u00a3<span class=\"ff1\"> </span>2024<span class=\"ff1\"> </span>\u00a3<span class=\"ff1\"> </span>2025<span class=\"ff1\"> </span>\u00a3<span class=\"ff1\"> </span>2024<span class=\"ff1\"> </span>\u00a3<span class=\"ff1\"> </span>Trade payables<span class=\"_ _0\"></span> 76,952 58,049 67,890 53,547 Other payables and <span class=\"_ _0\"></span>accrual<span class=\"_ _0\"></span>s 83,920<span class=\"fs0\"> </span>184,576 83,920 184,575 Taxes and social s<span class=\"_ _0\"></span>ecurity 49,019 2,358 48,365 665 Intercompany <span class=\"_ _0\"></span>loans - - 6,518 - Trade and other p<span class=\"_ _0\"></span>ayables<span class=\"ff1\"> </span>209,891<span class=\"ff1 fs0\"> </span>244,983<span class=\"ff1\"> </span>206,693<span class=\"ff1 fs0\"> </span>238,787<span class=\"ff1\"> </span>Group<span class=\"ff1\"> </span>Company<span class=\"ff1\"> </span>2025<span class=\"ff1\"> </span>\u00a3<span class=\"ff1\"> </span>2024<span class=\"ff1\"> </span>\u00a3<span class=\"ff1\"> </span>2025<span class=\"ff1\"> </span>\u00a3<span class=\"ff1\"> </span>2024<span class=\"ff1\"> </span>\u00a3<span class=\"ff1\"> </span>CLN\u2019s <span class=\"ff2\">- short ter<span class=\"_ _0\"></span>m loan held </span>at amortised co<span class=\"_ _0\"></span>st<span class=\"ff1\"> </span>466,378 215,560<span class=\"ff1\"> </span>466,378 215,560<span class=\"ff1\"> </span>Group<span class=\"ff1\"> </span>Company<span class=\"ff1\"> </span>2025<span class=\"ff1\"> </span>\u00a3<span class=\"ff1\"> </span>2024<span class=\"ff1\"> </span>\u00a3<span class=\"ff1\"> </span>2025<span class=\"ff1\"> </span>\u00a3<span class=\"ff1\"> </span>2024<span class=\"ff1\"> </span>\u00a3<span class=\"ff1\"> </span>Lease liabilitie<span class=\"_ _0\"></span>s <span class=\"ff5\">\u2013</span> short term<span class=\"ff1\"> </span>19,410 23,584<span class=\"ff1\"> </span>19,410 23,584<span class=\"ff1\"> </span>The carrying valu<span class=\"_ _0\"></span>e of CLNs sho<span class=\"_ _0\"></span>rt-term is the host-deb<span class=\"_ _0\"></span>t component measu<span class=\"_ _2b\"></span>r<span class=\"_ _25\"></span>ed a<span class=\"_ _0\"></span>t amortised cos<span class=\"_ _0\"></span>t. Convertible loan n<span class=\"_ _0\"></span>otes (2024)<span class=\"ff1\">: </span>During 2024, the Company announced the issue of a<span class=\"_ _25\"></span>n unsecu<span class=\"_ _0\"></span>red convertible loan note instrument with a <span class=\"_ _2b\"></span><span class=\"ls0\">facility <span class=\"_ _21\"></span>of <span class=\"_ _2b\"></span>up <span class=\"_ _2b\"></span>to <span class=\"_ _2b\"></span>\u00a31 <span class=\"_ _21\"></span>m<span class=\"_ _25\"></span>ill<span class=\"_ _0\"></span>ion. <span class=\"_ _2b\"></span>The <span class=\"_ _2b\"></span>main <span class=\"_ _21\"></span>terms <span class=\"_ _2b\"></span>being <span class=\"_ _2b\"></span>a <span class=\"_ _21\"></span>maturity <span class=\"_ _2b\"></span>date <span class=\"_ _2b\"></span>of <span class=\"_ _21\"></span>12 <span class=\"_ _2b\"></span>months <span class=\"_ _2b\"></span>from <span class=\"_ _2b\"></span>issue, <span class=\"_ _21\"></span>a <span class=\"_ _2b\"></span>conversion </span>price <span class=\"_ _25\"></span>of <span class=\"_ _25\"></span>\u00a30.011 <span class=\"_ _28\"></span>and <span class=\"_ _25\"></span>interest <span class=\"_ _25\"></span>rate <span class=\"_ _25\"></span>of <span class=\"_ _28\"></span>5%. <span class=\"_ _25\"></span> <span class=\"_ _25\"></span>These <span class=\"_ _25\"></span>terms <span class=\"_ _25\"></span>were <span class=\"_ _25\"></span>subsequently <span class=\"_ _25\"></span>changed <span class=\"_ _28\"></span>during <span class=\"_ _25\"></span>the <span class=\"_ _28\"></span>year <span class=\"_ _25\"></span>to <span class=\"_ _25\"></span>a maturity <span class=\"_ _25\"></span>date<span class=\"_ _0\"></span> <span class=\"_ _25\"></span>of <span class=\"_ _25\"></span>31 <span class=\"_ _25\"></span>Dec<span class=\"_ _0\"></span>ember <span class=\"_ _25\"></span>2025 <span class=\"_ _25\"></span>and <span class=\"_ _25\"></span>a <span class=\"_ _25\"></span>backda<span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>ed<span class=\"_ _0\"></span> <span class=\"_ _25\"></span>interest <span class=\"_ _25\"></span>rate of <span class=\"_ _25\"></span>15% <span class=\"_ _25\"></span>was <span class=\"_ _25\"></span>charged. Warrants <span class=\"_ _25\"></span>were also attached to these CLN<span class=\"_ _2b\"></span>s wit<span class=\"_ _25\"></span>h a ratio of one warrant for every on<span class=\"_ _0\"></span>e convertible share and an exe<span class=\"_ _0\"></span>rcise price of \u00a30.013.<span class=\"_ _0\"></span> Between 16 July 20<span class=\"_ _0\"></span>24 and 20 September <span class=\"_ _0\"></span>2024, the Company is<span class=\"_ _0\"></span>sued \u00a3575,000 of C<span class=\"_ _0\"></span>LNs.  Between <span class=\"_ _25\"></span>27 <span class=\"_ _25\"></span>November 2024 <span class=\"_ _25\"></span>and <span class=\"_ _25\"></span>23 <span class=\"_ _25\"></span>December <span class=\"_ _25\"></span>2024, <span class=\"_ _25\"></span>\u00a3376,460 <span class=\"_ _25\"></span>of <span class=\"_ _25\"></span>the <span class=\"_ _25\"></span>total <span class=\"_ _25\"></span>loan not<span class=\"_ _25\"></span>es were <span class=\"_ _25\"></span>converted and <span class=\"_ _2a\"> </span>interest <span class=\"_ _2a\"> </span>was <span class=\"_ _2a\"> </span>calculated <span class=\"_ _2a\"> </span>and <span class=\"_ _2a\"> </span>paid <span class=\"_ _2a\"> </span>up <span class=\"_ _26\"> </span>to <span class=\"_ _26\"> </span>31 <span class=\"_ _2a\"> </span>December <span class=\"_ _2a\"> </span>2024.<span class=\"ls21\">  </span>On <span class=\"_ _2a\"> </span>27 <span class=\"_ _2a\"> </span>March <span class=\"_ _2a\"> </span>2025, <span class=\"_ _2a\"> </span>the <span class=\"_ _26\"> </span>Company<span class=\"_ _2b\"></span> announced that it <span class=\"_ _25\"></span>had converted the balance of <span class=\"_ _25\"></span>the outstanding<span class=\"_ _0\"></span> loan <span class=\"_ _25\"></span>no<span class=\"_ _0\"></span>tes of <span class=\"_ _25\"></span>\u00a3237<span class=\"_ _2b\"></span>,483 <span class=\"_ _25\"></span>into 20,459,728 new <span class=\"_ _25\"></span>ordinary <span class=\"_ _25\"></span>shares <span class=\"_ _25\"></span>of <span class=\"_ _25\"></span>\u00a30.01 <span class=\"_ _25\"></span>each <span class=\"_ _25\"></span>and<span class=\"_ _25\"></span> <span class=\"_ _25\"></span>the <span class=\"_ _25\"></span>remaining 1,129,592 <span class=\"_ _28\"></span>gifted <span class=\"_ _25\"></span>shares <span class=\"_ _25\"></span>at <span class=\"_ _25\"></span>a <span class=\"_ _28\"></span>conversion <span class=\"_ _25\"></span>price <span class=\"_ _25\"></span>of 1.1p per share. Convertible loan n<span class=\"_ _0\"></span>otes (2025)<span class=\"ff1\">: </span>On <span class=\"_ _21\"></span>10 <span class=\"_ _2b\"></span>March <span class=\"_ _2b\"></span>2025, <span class=\"_ _21\"></span>the <span class=\"_ _2b\"></span>Company <span class=\"_ _21\"></span>announced <span class=\"_ _21\"></span>it <span class=\"_ _2b\"></span>had <span class=\"_ _2b\"></span>sig<span class=\"_ _0\"></span>ned <span class=\"_ _21\"></span>an <span class=\"_ _2b\"></span>investment <span class=\"_ _21\"></span>agreement <span class=\"_ _21\"></span>with <span class=\"_ _2b\"></span>Gilini <span class=\"_ _21\"></span>Holdings Ltd (the \"I<span class=\"_ _0\"></span>nvestor\") <span class=\"_ _0\"></span>which has <span class=\"_ _0\"></span>committed <span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>o <span class=\"_ _0\"></span>an inves<span class=\"_ _0\"></span>tment of <span class=\"_ _0\"></span>up to \u00a32,<span class=\"_ _2b\"></span>500,000, of which \u00a32,07<span class=\"_ _2b\"></span>5,000 is structured to have <span class=\"_ _2b\"></span>an a<span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>erage price of 1.<span class=\"_ _0\"></span>48p.  The f<span class=\"_ _0\"></span>irst <span class=\"_ _2b\"></span>\u00a3425,000 inves<span class=\"_ _0\"></span>tment, <span class=\"_ _0\"></span>was <span class=\"_ _2b\"></span>made v<span class=\"_ _2b\"></span>i<span class=\"_ _25\"></span>a <span class=\"_ _2b\"></span>the is<span class=\"_ _0\"></span>sue <span class=\"_ _2b\"></span>of conve<span class=\"_ _0\"></span>rtible <span class=\"_ _0\"></span>loan <span class=\"_ _2b\"></span>notes (2025), <span class=\"_ _2b\"></span>convertible <span class=\"_ _2b\"></span>into ordinary shar<span class=\"_ _0\"></span>es of <span class=\"_ _0\"></span>the Com<span class=\"_ _0\"></span>pany at \u00a30<span class=\"_ _0\"></span>.011 pe<span class=\"_ _0\"></span>r share, m<span class=\"_ _0\"></span>aturing on 31 <span class=\"_ _2b\"></span>December 20<span class=\"_ _0\"></span>28. The <span class=\"_ _0\"></span>CLNs attra<span class=\"_ _0\"></span>ct interest <span class=\"_ _28\"></span>of <span class=\"_ _25\"></span>15% <span class=\"_ _28\"></span>pa <span class=\"_ _25\"></span>and <span class=\"_ _28\"></span>have <span class=\"_ _28\"></span>one <span class=\"_ _25\"></span>for <span class=\"_ _28\"></span>two <span class=\"_ _28\"></span>warrants <span class=\"_ _25\"></span>attached <span class=\"_ _25\"></span>to <span class=\"_ _28\"></span>each <span class=\"_ _28\"></span>share <span class=\"_ _25\"></span>represented <span class=\"_ _28\"></span>by <span class=\"_ _25\"></span>the <span class=\"_ _28\"></span>principal amount of CLNs. Each of the warra<span class=\"_ _0\"></span>nts will be exercisable at a price o<span class=\"_ _0\"></span>f \u00a30.013 until 31 Decembe<span class=\"_ _0\"></span>r 2028 (\u201cFirst Tranche C<span class=\"_ _0\"></span>LNs\u201d).<span class=\"ff1\"> </span>The <span class=\"_ _26\"> </span>second <span class=\"_ _26\"> </span>tranche <span class=\"_ _26\"> </span>of <span class=\"_ _27\"> </span>\u00a31,325,000 <span class=\"_ _26\"> </span>was <span class=\"_ _26\"> </span>received <span class=\"_ _26\"> </span>in <span class=\"_ _27\"> </span>the <span class=\"_ _26\"> </span>second <span class=\"_ _26\"> </span>quarter <span class=\"_ _26\"> </span>of <span class=\"_ _27\"> </span>2025 <span class=\"_ _26\"> </span>and <span class=\"_ _26\"> </span>consist<span class=\"ls1a\">ed</span> <span class=\"_ _26\"> </span>of<span class=\"_ _25\"></span> <span class=\"_ _2a\"> </span>a \u00a3825,000 <span class=\"_ _21\"></span>subscription <span class=\"_ _2b\"></span>for <span class=\"_ _2b\"></span>O<span class=\"_ _0\"></span>rdinary <span class=\"_ _21\"></span>Shares <span class=\"_ _2b\"></span>at <span class=\"_ _2b\"></span>a <span class=\"_ _21\"></span>price <span class=\"_ _2b\"></span>of <span class=\"_ _21\"></span>1.45p <span class=\"_ _2b\"></span>and <span class=\"_ _2b\"></span>\u00a3500,000 <span class=\"_ _21\"></span>t<span class=\"_ _25\"></span>h<span class=\"_ _0\"></span>rough <span class=\"_ _21\"></span>a <span class=\"_ _2b\"></span>second <span class=\"_ _2b\"></span>conver<span class=\"_ _0\"></span>tible loan instrument <span class=\"_ _0\"></span>(\u201cSecond Tranch<span class=\"_ _0\"></span>e Investment\u201d).<span class=\"ff1\"> The<span class=\"ls22\">se</span> CLN<span class=\"_ _0\"></span>s attract interest of 5<span class=\"_ _0\"></span>% pa. </span>The <span class=\"_ _26\"> </span>third <span class=\"_ _26\"> </span>tranche <span class=\"_ _2a\"> </span>of<span class=\"_ _25\"></span> <span class=\"_ _2a\"> </span>\u00a3750,000 <span class=\"_ _26\"> </span>was <span class=\"_ _26\"> </span>made <span class=\"_ _26\"> </span>via <span class=\"_ _26\"> </span>the <span class=\"_ _26\"> </span>issue <span class=\"_ _2a\"> </span>of<span class=\"_ _25\"></span> <span class=\"_ _2a\"> </span>\u00a3350,000 <span class=\"_ _26\"> </span>convertible <span class=\"_ _2a\"> </span>loan <span class=\"_ _26\"> </span>notes <span class=\"_ _26\"> </span>(2025), convertible into o<span class=\"_ _0\"></span>rdinary shares <span class=\"_ _0\"></span>of the Company at \u00a30.0153 per sha<span class=\"_ _0\"></span>re, maturing on 31 D<span class=\"_ _0\"></span>ecember 2028.<span class=\"_ _2b\"></span> The<span class=\"ls1b\">se</span> <span class=\"_ _26\"> </span><span class=\"ff4\">CLNs <span class=\"_ _27\"> </span>attract <span class=\"_ _26\"> </span>interest <span class=\"_ _27\"> </span>of <span class=\"_ _26\"> </span>5% <span class=\"_ _27\"> </span>(\u201c</span>Third <span class=\"_ _27\"> </span><span class=\"ff4\">Tranche <span class=\"_ _26\"> </span>CLNs\u201d).</span> <span class=\"_ _26\"> </span>The <span class=\"_ _27\"> </span>remainder <span class=\"_ _26\"> </span>of <span class=\"_ _26\"> </span>this <span class=\"_ _27\"> </span>investment <span class=\"_ _26\"> </span>of \u00a3400,000 was rece<span class=\"_ _0\"></span>ived post year <span class=\"_ _0\"></span>end as part of <span class=\"_ _0\"></span>the fundraise <span class=\"_ _0\"></span>in February 20<span class=\"_ _0\"></span>26. On 20 <span class=\"_ _25\"></span>March 2025, the <span class=\"_ _25\"></span>Co<span class=\"_ _0\"></span>mpany announced that <span class=\"_ _25\"></span>it had secured an <span class=\"_ _25\"></span>additiona<span class=\"_ _0\"></span>l <span class=\"_ _25\"></span>\u00a3462,474 (US$600,000)<span class=\"_ _0\"></span> through <span class=\"_ _2a\"> </span>the <span class=\"_ _2a\"> </span>issue <span class=\"_ _26\"> </span>of <span class=\"_ _2a\"> </span>convertible <span class=\"_ _2a\"> </span>loan <span class=\"_ _2a\"> </span>notes <span class=\"_ _26\"> </span><span class=\"ff4\">(\u201cUSD <span class=\"_ _2a\"> </span>CLNs\u201d)</span>, <span class=\"_ _2a\"> </span>convertible <span class=\"_ _2a\"> </span>into <span class=\"_ _2a\"> </span>ordinary <span class=\"_ _2a\"> </span>shares <span class=\"_ _2a\"> </span>in <span class=\"_ _2a\"> </span>t<span class=\"_ _25\"></span>he<span class=\"_ _0\"></span> Company at <span class=\"_ _0\"></span>\u00a30.0145 <span class=\"_ _0\"></span>per sh<span class=\"_ _0\"></span>are and acc<span class=\"_ _0\"></span>ruing inter<span class=\"_ _0\"></span>est of <span class=\"_ _0\"></span>5% per annu<span class=\"_ _2b\"></span>m<span class=\"_ _25\"></span>. The <span class=\"_ _0\"></span>loan no<span class=\"_ _0\"></span>te is d<span class=\"_ _0\"></span>enominated <span class=\"_ _0\"></span>in GBP. The <span class=\"_ _25\"></span>loan notes <span class=\"_ _25\"></span>had a redemption date <span class=\"_ _25\"></span>twelve months from <span class=\"_ _25\"></span>the date <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _25\"></span>issue.  <span class=\"_ _25\"></span>An extension <span class=\"_ _25\"></span>to 30 June 2026 was agr<span class=\"_ _0\"></span>eed post year end. The First, <span class=\"_ _25\"></span>Second and Third Tranche <span class=\"_ _25\"></span>CLNs<span class=\"_ _0\"></span> each <span class=\"_ _25\"></span>contain features which mean their <span class=\"_ _25\"></span>conv<span class=\"_ _0\"></span>ersion feature does <span class=\"_ _2b\"></span>not <span class=\"_ _0\"></span>meet <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>fi<span class=\"_ _25\"></span>x<span class=\"_ _0\"></span>ed-for-fixed <span class=\"_ _2b\"></span>criterion <span class=\"_ _2b\"></span>in I<span class=\"_ _0\"></span>AS <span class=\"_ _2b\"></span>32 (<span class=\"_ _0\"></span>conversion <span class=\"_ _2b\"></span>ratio <span class=\"_ _2b\"></span>adjusts <span class=\"_ _2b\"></span>in <span class=\"_ _0\"></span>the <span class=\"_ _2b\"></span>event <span class=\"_ _0\"></span>of <span class=\"_ _2b\"></span>subsequent equity <span class=\"_ _2a\"> </span>issues <span class=\"_ _26\"> </span>at <span class=\"_ _26\"> </span>a <span class=\"_ _26\"> </span>price <span class=\"_ _26\"> </span>be<span class=\"_ _0\"></span>low <span class=\"_ _26\"> </span>the <span class=\"_ _26\"> </span>convers<span class=\"_ _0\"></span>ion <span class=\"_ _26\"> </span>price), <span class=\"_ _26\"> </span>and <span class=\"_ _2a\"> </span>their <span class=\"_ _26\"> </span>conversion <span class=\"_ _2a\"> </span>right <span class=\"_ _26\"> </span>has <span class=\"_ _26\"> </span>therefore <span class=\"_ _2a\"> </span>been recognised as<span class=\"_ _25\"></span> an <span class=\"_ _25\"></span>embedded<span class=\"_ _0\"></span> <span class=\"_ _25\"></span>derivative measured <span class=\"_ _25\"></span>at <span class=\"_ _25\"></span>FV<span class=\"_ _0\"></span>TPL. <span class=\"_ _25\"></span>The conversion <span class=\"_ _25\"></span>feature of <span class=\"_ _25\"></span>the <span class=\"_ _25\"></span>USD CLNs is fixed <span class=\"_ _2b\"></span>in GB<span class=\"_ _0\"></span>P fo<span class=\"_ _2b\"></span>r<span class=\"_ _25\"></span> <span class=\"_ _2b\"></span>a fixed <span class=\"_ _2b\"></span>number of <span class=\"_ _2b\"></span>shares a<span class=\"_ _0\"></span>nd m<span class=\"_ _0\"></span>eets <span class=\"_ _2b\"></span>the fixed-for-fixed <span class=\"_ _0\"></span>criterion; <span class=\"_ _2b\"></span>its conversio<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>right has therefo<span class=\"_ _0\"></span>re been <span class=\"_ _2b\"></span>recognised in <span class=\"_ _2b\"></span>equity. Warrants <span class=\"_ _0\"></span>attached <span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>o<span class=\"_ _0\"></span> the <span class=\"_ _2b\"></span>First<span class=\"_ _25\"></span> Tr<span class=\"_ _2b\"></span>anche meet <span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>he <span class=\"_ _2b\"></span>fi<span class=\"_ _25\"></span>x<span class=\"_ _0\"></span>ed-for-fixed criterion and have b<span class=\"_ _0\"></span>een recognised i<span class=\"_ _0\"></span>n equity. Initial recogniti<span class=\"_ _0\"></span>on of 2025 tranch<span class=\"_ _0\"></span>es <table class=\"s w123 hc3\" id=\"_135e98e3-5f37-4072-8543-06b676bd74de\"><tr><td class=\"c xeb ya26 w124 hb6\"><div class=\"t m0 xd7 h9 y9c8 ff2 fs1 fc0 sc0 ls0 ws0\">Initial recogniti<span class=\"_ _0\"></span>on by<span class=\"_ _61\"> </span></div></td><td class=\"c x175 ya26 w125 hb6\"><div class=\"t m0 xd7 h9 y9c8 ff2 fs1 fc0 sc0 ls0 ws0\">Cash<span class=\"_ _61\"> </span></div></td><td class=\"c x176 ya26 w126 hb6\"><div class=\"t m0 xd7 h9 y9c8 ff2 fs1 fc0 sc0 ls0 ws0\">Loan <span class=\"ff5\">\u2013</span></div></td><td class=\"c x177 ya26 w127 hb6\" colspan=\"2\"><div class=\"t m0 xd7 h9 y9c8 ff2 fs1 fc0 sc0 ls0 ws0\">Conversion</div></td><td class=\"c x178 ya26 w127 hb6\"><div class=\"t m0 xd7 h9 y9c8 ff2 fs1 fc0 sc0 ls0 ws0\">Conversion</div></td><td class=\"c x179 ya26 w128 hb6\"><div class=\"t m0 xd7 h9 y9c8 ff2 fs1 fc0 sc0 ls0 ws0\">Warrants</div></td><td class=\"c x17a ya26 w129 hb6\"><div class=\"t m0 xd7 h9 y9c8 ff2 fs1 fc0 sc0 ls0 ws0\">Day-one<span class=\"_ _61\"> </span></div></td></tr><tr><td class=\"c xeb ya27 w12a hb6\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">tranche<span class=\"_ _61\"> </span></div></td><td class=\"c x17b ya27 w12b hb6\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">received</div></td><td class=\"c x17c ya27 w12c hb6\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">host debt<span class=\"_ _61\"> </span></div></td><td class=\"c x17d ya28 w12d hb6\"><div class=\"t m0 xd7 h9 y9c8 ff2 fs1 fc0 sc0 ls0 ws0\">option<span class=\"_ _61\"> </span></div></td><td class=\"c x17e ya28 w12e hb6\"><div class=\"t m0 xd7 h9 y9c8 ff2 fs1 fc0 sc0 ls0 ws0\">right</div></td><td class=\"c x17f ya27 w12f hb6\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">(Equity)</div></td><td class=\"c x180 ya27 w130 hb6\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">P&amp;L loss<span class=\"_ _61\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x182 ya29 w131 hb6\" colspan=\"2\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">(FVTPL)</div><div class=\"t m0 x181 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">(Equity)<span class=\"_ _61\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x183 ya2a w8d h3e\"><div class=\"t m0 x41 h9 y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3 </div></td><td class=\"c x184 ya2a w8e h3e\"><div class=\"t m0 x45 h9 y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3 </div></td><td class=\"c x185 ya2a w8f h3e\"><div class=\"t m0 x83 h9 y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3 </div></td><td class=\"c x186 ya2a w3f h3e\"><div class=\"t m0 x53 h9 y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3 </div></td><td class=\"c x16a ya2a w90 h3e\"><div class=\"t m0 x7c h9 y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3 </div></td><td class=\"c x187 ya2a w91 h3e\"><div class=\"t m0 x41 h9 y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3 </div></td></tr><tr><td class=\"c x126 ya2b w8c h3e\"><div class=\"t m0 xf hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">First Tranche \u00a3425<span class=\"_ _0\"></span>,000 </div></td><td class=\"c x183 ya2b w8d h3e\"><div class=\"t m0 x52 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">425,000 </div></td><td class=\"c x184 ya2b w8e h3e\"><div class=\"t m0 x36 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">89,098 </div></td><td class=\"c x185 ya2b w8f h3e\"><div class=\"t m0 x35 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">310,250 </div></td><td class=\"c x186 ya2b w3f h3e\"><div class=\"t m0 x61 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x16a ya2b w90 h3e\"><div class=\"t m0 x7f hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">25,652 </div></td><td class=\"c x187 ya2b w91 h3e\"><div class=\"t m0 x6f hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x126 ya2c w8c h3d\"><div class=\"t m0 xf hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">Second Tranche \u00a35<span class=\"_ _0\"></span>00,000 </div></td><td class=\"c x183 ya2c w8d h3d\"><div class=\"t m0 x52 hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">500,000 </div></td><td class=\"c x184 ya2c w8e h3d\"><div class=\"t m0 x3f hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">329,383 </div></td><td class=\"c x185 ya2c w8f h3d\"><div class=\"t m0 x35 hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">140,437 </div></td><td class=\"c x186 ya2c w3f h3d\"><div class=\"t m0 x61 hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x16a ya2c w90 h3d\"><div class=\"t m0 x7f hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">30,180 </div></td><td class=\"c x187 ya2c w91 h3d\"><div class=\"t m0 x6f hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x126 ya2d w8c h3e\"><div class=\"t m0 xf hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">Third Tranche \u00a3<span class=\"_ _0\"></span>350,000 </div></td><td class=\"c x183 ya2d w8d h3e\"><div class=\"t m0 x52 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">350,000 </div></td><td class=\"c x184 ya2d w8e h3e\"><div class=\"t m0 x41 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x185 ya2d w8f h3e\"><div class=\"t m0 x35 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">917,699 </div></td><td class=\"c x186 ya2d w3f h3e\"><div class=\"t m0 x61 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x16a ya2d w90 h3e\"><div class=\"t m0 x7f hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">21,126 </div></td><td class=\"c x187 ya2d w91 h3e\"><div class=\"t m0 x1c hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">(588,825) </div></td></tr><tr><td class=\"c x126 ya2e w8c h3d\"><div class=\"t m0 xf hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">USD CLNs \u00a3462,474<span class=\"_ _0\"></span> </div></td><td class=\"c x183 ya2e w8d h3d\"><div class=\"t m0 x52 hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">462,474 </div></td><td class=\"c x184 ya2e w8e h3d\"><div class=\"t m0 x3f hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">405,278 </div></td><td class=\"c x185 ya2e w8f h3d\"><div class=\"t m0 x73 hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x186 ya2e w3f h3d\"><div class=\"t m0 x57 hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">57,196 </div></td><td class=\"c x16a ya2e w90 h3d\"><div class=\"t m0 x4c hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x187 ya2e w91 h3d\"><div class=\"t m0 x6f hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x126 ya2f w8c h3e\"><div class=\"t m0 xf hb y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">Total<span class=\"ff1\"> </span></div></td><td class=\"c x183 ya2f w8d h3e\"><div class=\"t m0 xf hb y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">1,737,474<span class=\"ff1\"> </span></div></td><td class=\"c x184 ya2f w8e h3e\"><div class=\"t m0 x3f hb y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">823,759<span class=\"ff1\"> </span></div></td><td class=\"c x185 ya2f w8f h3e\"><div class=\"t m0 x80 hb y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">1,368,386<span class=\"ff1\"> </span></div></td><td class=\"c x186 ya2f w3f h3e\"><div class=\"t m0 x57 hb y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">57,196<span class=\"ff1\"> </span></div></td><td class=\"c x16a ya2f w90 h3e\"><div class=\"t m0 x7f hb y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">76,958<span class=\"ff1\"> </span></div></td><td class=\"c x187 ya2f w91 h3e\"><div class=\"t m0 x1c hb y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">(588,825)<span class=\"ff1\"> </span></div></td></tr></table>Carrying values a<span class=\"_ _0\"></span>t 31 Dec<span class=\"_ _0\"></span>ember 2025 <table class=\"s w132 hc4\" id=\"_be1dc87f-0480-4ee7-8039-88d439350429\"><tr><td></td><td class=\"c x188 ya26 w133 hb8\"><div class=\"t m0 xd7 h9 y9c8 ff2 fs1 fc0 sc0 ls0 ws0\">Loan (host</div></td><td class=\"c x189 ya26 w127 hb8\"><div class=\"t m0 xd7 h9 y9c8 ff2 fs1 fc0 sc0 ls0 ws0\">Conversion</div></td><td class=\"c x18a ya26 w127 hb8\"><div class=\"t m0 xd7 h9 y9c8 ff2 fs1 fc0 sc0 ls0 ws0\">Conversion</div></td><td class=\"c x18b ya26 w128 hb8\"><div class=\"t m0 xd7 h9 y9c8 ff2 fs1 fc0 sc0 ls0 ws0\">Warrants<span class=\"_ _61\"> </span></div></td></tr><tr><td></td><td class=\"c x18c ya27 w134 hb8\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">debt)<span class=\"_ _61\"> </span></div></td><td class=\"c x18d ya28 w12d hb8\"><div class=\"t m0 xd7 h9 y9c8 ff2 fs1 fc0 sc0 ls0 ws0\">option<span class=\"_ _61\"> </span></div></td><td class=\"c x18e ya28 w12e hb8\"><div class=\"t m0 xd7 h9 y9c8 ff2 fs1 fc0 sc0 ls0 ws0\">right<span class=\"_ _61\"> </span></div></td><td class=\"c x18f ya27 w12f hb8\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">(Equity)<span class=\"_ _61\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x190 ya29 w135 hb8\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">(FVTPL)<span class=\"_ _61\"> </span></div></td><td class=\"c x191 ya29 w12f hb8\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">(Equity)<span class=\"_ _61\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x192 ya30 w93 h3e\"><div class=\"t m0 x1e h9 y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3 </div></td><td class=\"c x193 ya30 w94 h3e\"><div class=\"t m0 x93 h9 y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3 </div></td><td class=\"c x194 ya30 w95 h3e\"><div class=\"t m0 x93 h9 y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3 </div></td><td class=\"c x16a ya30 w96 h3e\"><div class=\"t m0 x1e h9 y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3 </div></td></tr><tr><td class=\"c x126 ya31 w92 h3d\"><div class=\"t m0 xf hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">First Tranche \u00a3425<span class=\"_ _0\"></span>,000 </div></td><td class=\"c x192 ya31 w93 h3d\"><div class=\"t m0 x40 hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">139,212 </div></td><td class=\"c x193 ya31 w94 h3d\"><div class=\"t m0 x4b hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">721,443 </div></td><td class=\"c x194 ya31 w95 h3d\"><div class=\"t m0 x67 hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x16a ya31 w96 h3d\"><div class=\"t m0 x68 hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">25,652 </div></td></tr><tr><td class=\"c x126 ya32 w92 h3e\"><div class=\"t m0 xf hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">Second Tranche \u00a35<span class=\"_ _0\"></span>00,000 </div></td><td class=\"c x192 ya32 w93 h3e\"><div class=\"t m0 x40 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">356,158 </div></td><td class=\"c x193 ya32 w94 h3e\"><div class=\"t m0 x4b hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">515,448 </div></td><td class=\"c x194 ya32 w95 h3e\"><div class=\"t m0 x67 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x16a ya32 w96 h3e\"><div class=\"t m0 x68 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">30,180 </div></td></tr><tr><td class=\"c x126 ya33 w92 h3e\"><div class=\"t m0 xf hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">Third Tranche \u00a3<span class=\"_ _0\"></span>350,000 </div></td><td class=\"c x192 ya33 w93 h3e\"><div class=\"t m0 x4d hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x193 ya33 w94 h3e\"><div class=\"t m0 x4b hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">716,512 </div></td><td class=\"c x194 ya33 w95 h3e\"><div class=\"t m0 x67 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x16a ya33 w96 h3e\"><div class=\"t m0 x68 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">21,126 </div></td></tr><tr><td class=\"c x126 ya34 w92 h3d\"><div class=\"t m0 xf hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">USD CLNs \u00a3462,474<span class=\"_ _0\"></span> </div></td><td class=\"c x192 ya34 w93 h3d\"><div class=\"t m0 x40 hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">466,378 </div></td><td class=\"c x193 ya34 w94 h3d\"><div class=\"t m0 x67 hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x194 ya34 w95 h3d\"><div class=\"t m0 x51 hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">57,196 </div></td><td class=\"c x16a ya34 w96 h3d\"><div class=\"t m0 x61 hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x126 ya35 w92 h3e\"><div class=\"t m0 xf hb y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">Total<span class=\"ff1\"> </span></div></td><td class=\"c x192 ya35 w93 h3e\"><div class=\"t m0 x40 hb y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">961,748<span class=\"ff1\"> </span></div></td><td class=\"c x193 ya35 w94 h3e\"><div class=\"t m0 x55 hb y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">1,953,403<span class=\"ff1\"> </span></div></td><td class=\"c x194 ya35 w95 h3e\"><div class=\"t m0 x51 hb y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">57,196<span class=\"ff1\"> </span></div></td><td class=\"c x16a ya35 w96 h3e\"><div class=\"t m0 x68 hb y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">76,958<span class=\"ff1\"> </span></div></td></tr></table>Balance sheet pr<span class=\"_ _0\"></span>esentation at 31 De<span class=\"_ _0\"></span>cember 2025<span class=\"fs0\"> </span><table class=\"s w136 hc5\" id=\"_c055cf4a-33f6-4bbf-9794-48700cfe84f8\"><tr><td></td><td class=\"c x195 ya36 w95 h91\"><div class=\"t m0 x7d h9 y818 ff2 fs1 fc0 sc0 ls0 ws0\">2025 </div></td><td class=\"c x196 ya36 w83 h91\"><div class=\"t m0 x4c h9 y818 ff2 fs1 fc0 sc0 ls0 ws0\">2024 </div></td></tr><tr><td></td><td class=\"c x195 ya37 w95 h91\"><div class=\"t m0 x93 hb y818 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3<span class=\"ff1\"> </span></div></td><td class=\"c x196 ya37 w83 h91\"><div class=\"t m0 x93 hb y818 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x126 ya38 w98 h3d\"><div class=\"t m0 x50 hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">C<span class=\"ff4\">LN\u2019s </span>- host deb<span class=\"_ _0\"></span>t at amortised cost (wi<span class=\"_ _0\"></span>thin one yea<span class=\"_ _0\"></span>r) </div></td><td class=\"c x197 ya38 w99 h3d\"><div class=\"t m0 x34 h9 y4b5 ff2 fs1 fc0 sc0 ls0 ws0\">466,378 </div></td><td class=\"c x16d ya38 w9a h3d\"><div class=\"t m0 x36 h9 y4b5 ff2 fs1 fc0 sc0 ls0 ws0\">215,560 </div></td></tr><tr><td class=\"c x126 ya39 w9b h3e\"><div class=\"t m0 x50 hb y4b0 ff4 fs1 fc0 sc0 ls0 ws0\">CLN\u2019s <span class=\"ff1\">- host deb<span class=\"_ _0\"></span>t at amortised cost (a<span class=\"_ _0\"></span>fter one year, no<span class=\"_ _0\"></span>te 17) </span></div></td><td class=\"c x198 ya39 w99 h3e\"><div class=\"t m0 x2a hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">495,370 </div></td><td class=\"c x174 ya39 w9c h3e\"><div class=\"t m0 x75 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x126 ya3a w9b h3d\"><div class=\"t m0 x50 hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">Embedded conve<span class=\"_ _0\"></span>rsion options at FV<span class=\"_ _0\"></span>TPL (after one ye<span class=\"_ _0\"></span>ar, note 17) </div></td><td class=\"c x198 ya3a w99 h3d\"><div class=\"t m0 x7e hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">1,953,403 </div></td><td class=\"c x174 ya3a w9c h3d\"><div class=\"t m0 x75 hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td></td><td class=\"c x198 ya3b w99 h3e\"><div class=\"t m0 x7e h9 y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">2,448,773 </div></td><td class=\"c x174 ya3b w9d h3e\"><div class=\"t m0 x61 h9 y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x126 ya3c w9e h3e\"><div class=\"t m0 xf hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">Equity <span class=\"ff4\">\u2013</span> CLN equ<span class=\"_ _0\"></span>ity reserv<span class=\"_ _0\"></span>e (other equity) </div></td><td class=\"c x199 ya3c w95 h3e\"><div class=\"t m0 x4b hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">57,196 </div></td><td class=\"c x19a ya3c w9f h3e\"><div class=\"t m0 xb5 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x126 ya3d wa0 h3d\"><div class=\"t m0 xf hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">Equity <span class=\"ff4\">\u2013</span> Warran<span class=\"_ _0\"></span>t reserve (other equ<span class=\"_ _0\"></span>ity) </div></td><td class=\"c x19b ya3d wa1 h3d\"><div class=\"t m0 x68 hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">76,958 </div></td><td class=\"c x19c ya3d w95 h3d\"><div class=\"t m0 x67 hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td></td><td class=\"c x19b ya3e wa1 h3e\"><div class=\"t m0 x40 h9 y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">134,154 </div></td><td></td></tr></table>Profit or loss <span class=\"_ _0\"></span>impact<span class=\"ff1\"> </span><table class=\"s w137 hc6\" id=\"_48a49e7e-4b15-43a2-b238-857b7eaea4aa\"><tr><td class=\"c x126 ya3f wa2 h12\"><div class=\"t m0 xf hb y57b ff2 fs1 fc0 sc0 ls0 ws0\">P&amp;L impact for th<span class=\"_ _2b\"></span>e ye<span class=\"_ _25\"></span>a<span class=\"_ _0\"></span>r ended 31 De<span class=\"_ _0\"></span>cember 2025<span class=\"ff1\"> </span></div></td><td class=\"c x19d ya3f w79 h12\"><div class=\"t m0 x74 hb y57b ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x126 ya40 wa2 hf\"><div class=\"t m0 xf hb y7aa ff1 fs1 fc0 sc0 ls0 ws0\">Day-one loss on <span class=\"_ _0\"></span>initial reco<span class=\"_ _0\"></span>gnition (Third T<span class=\"_ _0\"></span>ranche \u00a335<span class=\"_ _0\"></span>0,000)* </div></td><td class=\"c x19d ya40 w79 hf\"><div class=\"t m0 x47 hb y7aa ff1 fs1 fc0 sc0 ls0 ws0\">588,825 </div></td></tr><tr><td class=\"c x126 ya41 wa2 h12\"><div class=\"t m0 xf hb y57b ff1 fs1 fc0 sc0 ls0 ws0\">Finance costs <span class=\"ff4\">\u2013</span> e<span class=\"_ _0\"></span>ffective interest ra<span class=\"_ _0\"></span>te unwind on hos<span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span> d<span class=\"_ _0\"></span>ebt** </div></td><td class=\"c x19d ya41 w79 h12\"><div class=\"t m0 x47 hb y57b ff1 fs1 fc0 sc0 ls0 ws0\">137,989 </div></td></tr><tr><td class=\"c x126 ya42 wa2 h12\"><div class=\"t m0 xf hb y57b ff1 fs1 fc0 sc0 ls0 ws0\">Fair value loss on e<span class=\"_ _2b\"></span>m<span class=\"_ _25\"></span>bed<span class=\"_ _0\"></span>ded conversion op<span class=\"_ _0\"></span>tions at FV<span class=\"_ _0\"></span>TPL*** </div></td><td class=\"c x19d ya42 w79 h12\"><div class=\"t m0 x47 hb y57b ff1 fs1 fc0 sc0 ls0 ws0\">585,016 </div></td></tr><tr><td class=\"c x126 ya43 wa2 h12\"><div class=\"t m0 xf hb y57b ff2 fs1 fc0 sc0 ls0 ws0\">Total charge to p<span class=\"_ _0\"></span>rofit or loss<span class=\"ff1\"> </span></div></td><td class=\"c x19d ya43 w79 h12\"><div class=\"t m0 x45 hb y57b ff2 fs1 fc0 sc0 ls0 ws0\">1,311,830<span class=\"ff1\"> </span></div></td></tr></table>* <span class=\"_ _28\"></span> <span class=\"_ _25\"></span>The <span class=\"_ _28\"></span>day<span class=\"_ _25\"></span>-<span class=\"_ _0\"></span>one <span class=\"_ _25\"></span>loss <span class=\"_ _28\"></span>of <span class=\"_ _28\"></span>\u00a3588,825 <span class=\"_ _25\"></span>arose <span class=\"_ _28\"></span>on <span class=\"_ _25\"></span>the <span class=\"_ _28\"></span>Third <span class=\"_ _28\"></span>Tranche <span class=\"_ _25\"></span>CLNs <span class=\"_ _28\"></span>because, <span class=\"_ _25\"></span>on <span class=\"_ _28\"></span>the <span class=\"_ _25\"></span>date <span class=\"_ _28\"></span>of <span class=\"_ _28\"></span>issue, <span class=\"_ _25\"></span>the aggregate <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _2b\"></span>of the <span class=\"_ _2b\"></span>embedded deriv<span class=\"_ _0\"></span>ative a<span class=\"_ _2b\"></span>nd warrants <span class=\"_ _2b\"></span>exceeded t<span class=\"_ _0\"></span>he ca<span class=\"_ _0\"></span>sh co<span class=\"_ _2b\"></span>nsi<span class=\"_ _25\"></span>dera<span class=\"_ _0\"></span>tion <span class=\"_ _0\"></span>received, with the residual ho<span class=\"_ _0\"></span>st-debt componen<span class=\"_ _0\"></span>t being \u00a3nil.<span class=\"_ _0\"></span> ** <span class=\"_ _29\"> </span>Finance <span class=\"_ _29\"> </span>costs <span class=\"_ _2a\"> </span>represen<span class=\"_ _0\"></span>t <span class=\"_ _29\"></span>the <span class=\"_ _2a\"> </span>unwind <span class=\"_ _29\"></span>of <span class=\"_ _29\"></span>the <span class=\"_ _2a\"> </span>disc<span class=\"_ _0\"></span>ount <span class=\"_ _29\"></span>on <span class=\"_ _29\"> </span>t<span class=\"_ _25\"></span>h<span class=\"_ _0\"></span>e <span class=\"_ _29\"> </span>host <span class=\"_ _29\"> </span>debt <span class=\"_ _2a\"> </span>at <span class=\"_ _29\"></span>the <span class=\"_ _29\"></span>effective <span class=\"_ _2a\"> </span>interes<span class=\"_ _0\"></span>t <span class=\"_ _29\"></span>rate applicable <span class=\"_ _29\"></span>to <span class=\"_ _2a\"> </span>each <span class=\"_ _2a\"> </span>tranche. <span class=\"_ _29\"></span>Effective <span class=\"_ _2a\"> </span>interest <span class=\"_ _29\"> </span>rates <span class=\"_ _2a\"> </span>differ <span class=\"_ _2a\"> </span>from <span class=\"_ _29\"> </span>t<span class=\"_ _25\"></span>he <span class=\"_ _29\"></span>contractual <span class=\"_ _29\"> </span>coupon <span class=\"_ _2a\"> </span>(5% <span class=\"_ _2a\"> </span>or <span class=\"_ _2a\"> </span>15%) because <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>host <span class=\"_ _2b\"></span>debt wa<span class=\"_ _2b\"></span>s r<span class=\"_ _0\"></span>ecognised <span class=\"_ _2b\"></span>at <span class=\"_ _2b\"></span>fair <span class=\"_ _2b\"></span>value, <span class=\"_ _2b\"></span>wh<span class=\"_ _25\"></span>ich <span class=\"_ _2b\"></span>was <span class=\"_ _2b\"></span>less <span class=\"_ _2b\"></span>than <span class=\"_ _0\"></span>face <span class=\"_ _2b\"></span>value, <span class=\"_ _2b\"></span>on <span class=\"_ _2b\"></span>initial <span class=\"_ _2b\"></span>recognition. *** <span class=\"_ _2b\"></span>The <span class=\"_ _2b\"></span>fair <span class=\"_ _2b\"></span>value <span class=\"_ _21\"></span>movement <span class=\"_ _2b\"></span>on <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>embedded <span class=\"_ _21\"></span>derivatives <span class=\"_ _2b\"></span>was <span class=\"_ _2b\"></span>a <span class=\"_ _2b\"></span>net <span class=\"_ _21\"></span>l<span class=\"_ _25\"></span>os<span class=\"_ _0\"></span>s <span class=\"_ _2b\"></span>of <span class=\"_ _2b\"></span>\u00a3585,016, <span class=\"_ _21\"></span>comprising <span class=\"_ _2b\"></span>losses<span class=\"_ _0\"></span> of <span class=\"_ _2a\"> </span>\u00a3786,204 <span class=\"_ _2a\"> </span>on <span class=\"_ _2a\"> </span>the <span class=\"_ _2a\"> </span>First <span class=\"_ _2a\"> </span>and <span class=\"_ _2a\"> </span>Second <span class=\"_ _26\"> </span>Tranches <span class=\"_ _2a\"> </span>partia<span class=\"_ _0\"></span>lly <span class=\"_ _2a\"> </span>offset <span class=\"_ _2a\"> </span>by <span class=\"_ _2a\"> </span>a <span class=\"_ _26\"> </span>gain <span class=\"_ _2a\"> </span>of <span class=\"_ _2a\"> </span>\u00a3201,188 <span class=\"_ _2a\"> </span>on <span class=\"_ _2a\"> </span>the <span class=\"_ _2a\"> </span>Third Tranche. 2024 CLN treat<span class=\"_ _0\"></span>ment <table class=\"s w138 hc7\" id=\"_3ff84122-b27e-4382-829a-ae5f6649ec9d\"><tr><td></td><td class=\"c x19f ya44 wa4 hf\"><div class=\"t m0 x3b h9 y57b ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3 </div></td></tr><tr><td class=\"c x1a0 ya45 wa3 h12\"><div class=\"t m0 x1b hb y556 ff1 fs1 fc0 sc0 ls0 ws0\">Face value of note<span class=\"_ _0\"></span>s issued 2024<span class=\"_ _0\"></span> </div></td><td class=\"c x19f ya45 wa4 h12\"><div class=\"t m0 x4d hb y556 ff1 fs1 fc0 sc0 ls0 ws0\">575,000 </div></td></tr><tr><td class=\"c x1a0 ya46 wa3 h12\"><div class=\"t m0 x1b hb y556 ff1 fs1 fc0 sc0 ls0 ws0\">Other equity secu<span class=\"_ _0\"></span>rities <span class=\"ff4\">\u2013</span> value of con<span class=\"_ _0\"></span>version righ<span class=\"_ _0\"></span>ts </div></td><td class=\"c x19f ya46 wa4 h12\"><div class=\"t m0 xa2 hb y556 ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1a0 ya47 wa3 hf\"><div class=\"t m0 x1b hb y57b ff1 fs1 fc0 sc0 ls0 ws0\">Loan notes conve<span class=\"_ _0\"></span>rted </div></td><td class=\"c x19f ya47 wa4 hf\"><div class=\"t m0 x69 hb y57b ff1 fs1 fc0 sc0 ls0 ws0\">(376,460) </div></td></tr><tr><td></td><td class=\"c x19f ya48 wa4 h56\"><div class=\"t m0 x4d hb y4b7 ff1 fs1 fc0 sc0 ls0 ws0\">198,540 </div></td></tr><tr><td class=\"c x1a0 ya49 wa3 h12\"><div class=\"t m0 x1b hb y556 ff1 fs1 fc0 sc0 ls0 ws0\">Interest expense<span class=\"_ _0\"></span> </div></td><td class=\"c x19f ya49 wa4 h12\"><div class=\"t m0 xc3 hb y556 ff1 fs1 fc0 sc0 ls0 ws0\">32,929 </div></td></tr><tr><td class=\"c x1a0 ya4a wa3 h4f\"><div class=\"t m0 x1b hb y57b ff1 fs1 fc0 sc0 ls0 ws0\">Interest paid </div></td><td class=\"c x19f ya4a wa4 h4f\"><div class=\"t m0 x61 hb y57b ff1 fs1 fc0 sc0 ls0 ws0\">(15,909) </div></td></tr><tr><td class=\"c x1a0 ya4b wa3 h56\"><div class=\"t m0 x1b h9 y4b7 ff2 fs1 fc0 sc0 ls0 ws0\">Balance as at 31 De<span class=\"_ _0\"></span>cember 2024<span class=\"_ _0\"></span> </div></td><td class=\"c x19f ya4b wa4 h56\"><div class=\"t m0 x4d h9 y4b7 ff2 fs1 fc0 sc0 ls0 ws0\">215,560 </div></td></tr><tr><td class=\"c x1a0 ya4c wa3 h56\"><div class=\"t m0 x1b hb y4b7 ff1 fs1 fc0 sc0 ls0 ws0\">Interest expense on Co<span class=\"_ _0\"></span>nvertib<span class=\"_ _0\"></span>le loan notes (2024<span class=\"_ _0\"></span>)** </div></td><td class=\"c x19f ya4c wa4 h56\"><div class=\"t m0 xc3 hb y4b7 ff1 fs1 fc0 sc0 ls0 ws0\">21,923 </div></td></tr><tr><td></td><td class=\"c x19f ya4d wa4 h56\"><div class=\"t m0 x4d hb y4b7 ff1 fs1 fc0 sc0 ls0 ws0\">237,483 </div></td></tr><tr><td class=\"c x1a0 ya4e wa3 h12\"><div class=\"t m0 x1b hb y556 ff1 fs1 fc0 sc0 ls0 ws0\">Convertible loan not<span class=\"_ _0\"></span>es (2024) con<span class=\"_ _0\"></span>verted </div></td><td class=\"c x19f ya4e wa4 h12\"><div class=\"t m0 x69 hb y556 ff1 fs1 fc0 sc0 ls0 ws0\">(237,483) </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "en",
    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-399": {
   "value": "17. <span class=\"_ _60\"> </span>NON-<span class=\"ls16\">CURRENT LIABILI<span class=\"_ _25\"></span>TIES</span><span class=\"ff1\"> </span><table class=\"s w139 hc8\" id=\"_14ec2ca1-26b2-4015-83c2-d686ff6fe74d\"><tr><td></td><td class=\"c x1a1 ya4f wa8 h92\"><div class=\"t m0 x1e hb y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">Group<span class=\"ff1\"> </span></div></td><td></td><td class=\"c x186 ya4f wa9 h92\"><div class=\"t m0 x6f hb y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">Company<span class=\"ff1\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x1a1 ya50 waa h93\"><div class=\"t m0 x2b hb yd0 ff2 fs1 fc0 sc0 ls0 ws0\">2025<span class=\"ff1\"> </span></div></td><td class=\"c x1a2 ya50 wab h93\"><div class=\"t m0 xc7 hb yd0 ff2 fs1 fc0 sc0 ls0 ws0\">2024<span class=\"ff1\"> </span></div></td><td class=\"c x186 ya50 waa h93\"><div class=\"t m0 x2b hb yd0 ff2 fs1 fc0 sc0 ls0 ws0\">2025<span class=\"ff1\"> </span></div></td><td class=\"c x1a3 ya50 wac h93\"><div class=\"t m0 xc7 hb yd0 ff2 fs1 fc0 sc0 ls0 ws0\">2024<span class=\"ff1\"> </span></div></td></tr><tr><td></td><td class=\"c x1a1 ya51 waa h3e\"><div class=\"t m0 x6a hb y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3<span class=\"ff1\"> </span></div></td><td class=\"c x1a2 ya51 wab h3e\"><div class=\"t m0 x6a hb y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3<span class=\"ff1\"> </span></div></td><td class=\"c x186 ya51 waa h3e\"><div class=\"t m0 x6a hb y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3<span class=\"ff1\"> </span></div></td><td class=\"c x1a3 ya51 wac h3e\"><div class=\"t m0 x6a hb y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x126 ya52 wa7 h92\"><div class=\"t m0 xf hb y4b0 ff4 fs1 fc0 sc0 ls0 ws0\">CLN\u2019s<span class=\"ff1\"> </span>\u2013<span class=\"ff1\"> long ter<span class=\"_ _0\"></span>m (see note 16) </span></div></td><td class=\"c x1a1 ya52 waa h92\"><div class=\"t m0 x4f hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">2,448,773 </div></td><td class=\"c x1a2 ya52 wab h92\"><div class=\"t m0 xb5 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x186 ya52 waa h92\"><div class=\"t m0 x4f hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">2,448,773 </div></td><td class=\"c x1a3 ya52 wac h92\"><div class=\"t m0 xb5 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x126 ya53 wa7 h92\"><div class=\"t m0 xf hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">Lease liabilities <span class=\"_ _0\"></span> </div></td><td class=\"c x1a1 ya53 waa h92\"><div class=\"t m0 x37 hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">21,589 </div></td><td class=\"c x1a2 ya53 wab h92\"><div class=\"t m0 x4b hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">34,980 </div></td><td class=\"c x186 ya53 waa h92\"><div class=\"t m0 x37 hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">21,589 </div></td><td class=\"c x1a3 ya53 wac h92\"><div class=\"t m0 x4b hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">34,980 </div></td></tr><tr><td></td><td class=\"c x1a1 ya54 waa h79\"><div class=\"t m0 x4f h9 y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">2,470,362 </div></td><td class=\"c x1a2 ya54 wab h79\"><div class=\"t m0 x4b h9 y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">34,980 </div></td><td class=\"c x186 ya54 waa h79\"><div class=\"t m0 x4f h9 y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">2,470,362 </div></td><td class=\"c x1a3 ya54 wac h79\"><div class=\"t m0 x4b hb y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">34,980<span class=\"ff1\"> </span></div></td></tr></table>The <span class=\"_ _25\"></span>lease liabilities <span class=\"_ _25\"></span>relate to <span class=\"_ _25\"></span>right-of <span class=\"_ _25\"></span>use <span class=\"_ _25\"></span>assets <span class=\"_ _25\"></span>whi<span class=\"_ _0\"></span>ch <span class=\"_ _25\"></span>are set <span class=\"_ _25\"></span>out <span class=\"_ _25\"></span>in <span class=\"_ _25\"></span>note 12. <span class=\"_ _28\"></span>The m<span class=\"_ _25\"></span>a<span class=\"_ _0\"></span>turity <span class=\"_ _25\"></span>of <span class=\"_ _25\"></span>the lease liabilities <span class=\"ls23\">is</span> set out in no<span class=\"_ _0\"></span>te 24 and the movem<span class=\"_ _0\"></span>ent is set <span class=\"_ _0\"></span>out below: <table class=\"s w13a hc9\" id=\"_f921292a-c444-4262-8290-11e930e74a13\"><tr><td></td><td class=\"c x1a4 ya55 w52 h93\"><div class=\"t m0 x1c h9 yd0 ff2 fs1 fc0 sc0 ls0 ws0\">Company and Grou<span class=\"_ _0\"></span>p </div></td></tr><tr><td></td><td class=\"c x1a4 ya56 w52 h3e\"><div class=\"t m0 xc hb y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x126 ya57 wad h92\"><div class=\"t m0 xf hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">Opening lease li<span class=\"_ _0\"></span>abilities </div></td><td class=\"c x1a4 ya57 w52 h92\"><div class=\"t m0 x84 hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">58,564 </div></td></tr><tr><td class=\"c x126 ya58 wad h94\"><div class=\"t m0 xf hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">Interest expense<span class=\"_ _0\"></span> </div></td><td class=\"c x1a4 ya58 w52 h94\"><div class=\"t m0 x95 hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">6,222 </div></td></tr><tr><td class=\"c x126 ya59 wad h95\"><div class=\"t m0 xf hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">Lease payments <span class=\"_ _0\"></span> </div></td><td class=\"c x1a4 ya59 w52 h95\"><div class=\"t m0 x93 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">*(23,787) </div></td></tr><tr><td class=\"c x126 ya5a wad h88\"><div class=\"t m0 xf h9 y4b5 ff2 fs1 fc0 sc0 ls0 ws0\">Short and long ter<span class=\"_ _0\"></span>m lease liab<span class=\"_ _0\"></span>ilities </div></td><td class=\"c x1a4 ya5a w52 h88\"><div class=\"t m0 x84 h9 y4b5 ff2 fs1 fc0 sc0 ls0 ws0\">40,999 </div></td></tr></table>*Cashflow splits <span class=\"_ _0\"></span>this between an intere<span class=\"_ _0\"></span>st payment of \u00a3<span class=\"_ _2b\"></span>6,222 and a finance lease payment o<span class=\"_ _0\"></span>f \u00a317,565. ",
   "dimensions": {
    "concept": "cmrs:DisclosureOfNonCurrentLiabilities",
    "language": "en",
    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-400": {
   "value": "18. <span class=\"_ _35\"> </span>SHARE CA<span class=\"_ _0\"></span>PITAL AND<span class=\"_ _0\"></span> SHARE PREMIUM<span class=\"ff1\"> </span><table class=\"s w13b hca\" id=\"_3a5a64e2-93ec-4122-beea-e1a73197de43\"><tr><td></td><td class=\"c x1a5 ya5b w13c hb6\"><div class=\"t m0 xd7 h9 y9c8 ff2 fs1 fc0 sc0 ls0 ws0\">Number of<span class=\"_ _61\"> </span></div></td><td></td><td class=\"c x1a6 ya5b w13d hb6\"><div class=\"t m0 xd7 h9 y9c8 ff2 fs1 fc0 sc0 ls0 ws0\">Share<span class=\"_ _61\"> </span></div></td><td class=\"c x1a7 ya5c w13e hb6\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">Total<span class=\"_ _61\"> </span></div></td></tr><tr><td></td><td class=\"c x1a8 ya5d w13f hb8\"><div class=\"t m0 xd7 h9 y9c8 ff2 fs1 fc0 sc0 ls0 ws0\">Ordinary</div></td><td class=\"c x1a9 ya5e w140 hb8\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">Share capital<span class=\"_ _61\"> </span></div></td><td class=\"c x1aa ya5e w135 hb8\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">premium<span class=\"_ _61\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x1ab ya5f w141 hb8\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">shares<span class=\"_ _61\"> </span></div></td><td class=\"c x1ac ya5f w109 hb8\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3<span class=\"_ _61\"> </span></div></td><td class=\"c x1ad ya5f w109 hb8\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3<span class=\"_ _61\"> </span></div></td><td class=\"c x1ae ya5f w109 hb8\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3<span class=\"_ _61\"> </span></div></td></tr><tr><td class=\"c x126 ya60 wa8 hf\"><div class=\"t m0 xf hb y4b5 ff2 fs1 fc0 sc0 ls0 ws0\">As at 31 December <span class=\"_ _0\"></span>2024<span class=\"ff1\"> </span></div></td><td class=\"c x1af ya60 wae hf\"><div class=\"t m0 x4e hb y4b5 ff2 fs1 fc0 sc0 ls0 ws0\">114,931,771<span class=\"ff1\"> </span></div></td><td class=\"c x1b0 ya60 waf hf\"><div class=\"t m0 x40 hb y4b5 ff2 fs1 fc0 sc0 ls0 ws0\">1,149,318<span class=\"ff1\"> </span></div></td><td class=\"c x195 ya60 wb0 hf\"><div class=\"t m0 x40 hb y4b5 ff2 fs1 fc0 sc0 ls0 ws0\">5,913,081<span class=\"ff1\"> </span></div></td><td class=\"c x1b1 ya60 wb0 hf\"><div class=\"t m0 x40 hb y4b5 ff2 fs1 fc0 sc0 ls0 ws0\">7,062,399<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x126 ya61 wa8 h12\"><div class=\"t m0 xf hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">Issued 28 March 20<span class=\"_ _0\"></span>25 </div></td><td class=\"c x1af ya61 wb1 h12\"><div class=\"t m0 x36 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">20,459,728 </div></td><td class=\"c x1b0 ya61 wb2 h12\"><div class=\"t m0 x35 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">204,597 </div></td><td class=\"c x13c ya61 wb1 h12\"><div class=\"t m0 x31 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">20,460 </div></td><td class=\"c x1b2 ya61 wb3 h12\"><div class=\"t m0 x35 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">225,057 </div></td></tr><tr><td class=\"c x126 ya62 wa8 h4f\"><div class=\"t m0 xf hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">Issued 26 <span class=\"ls1b\">Ju</span>ne 2<span class=\"_ _0\"></span>025 </div></td><td class=\"c x1af ya62 wb1 h4f\"><div class=\"t m0 x36 hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">56,896,552 </div></td><td class=\"c x1b0 ya62 wb2 h4f\"><div class=\"t m0 x35 hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">568,966 </div></td><td class=\"c x13c ya62 wb1 h4f\"><div class=\"t m0 x35 hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">256,034 </div></td><td class=\"c x1b2 ya62 wb3 h4f\"><div class=\"t m0 x35 hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">825,000 </div></td></tr><tr><td class=\"c x126 ya63 wa8 hf\"><div class=\"t m0 xf hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">Movement </div></td><td class=\"c x1af ya63 wb1 hf\"><div class=\"t m0 x36 hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">77,356,280 </div></td><td class=\"c x1b0 ya63 wb2 hf\"><div class=\"t m0 x35 hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">773,563 </div></td><td class=\"c x13c ya63 wb1 hf\"><div class=\"t m0 x35 hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">276,494 </div></td><td class=\"c x1b2 ya63 wb3 hf\"><div class=\"t m0 x2a hb y4b7 ff1 fs1 fc0 sc0 ls0 ws0\">1,050,057 </div></td></tr><tr><td class=\"c x126 ya64 wa8 h12\"><div class=\"t m0 xf hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">Less share issue cos<span class=\"_ _0\"></span>ts  </div></td><td class=\"c x1af ya64 wb1 h12\"><div class=\"t m0 x93 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1b0 ya64 wb2 h12\"><div class=\"t m0 x93 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x13c ya64 wb1 h12\"><div class=\"t m0 x93 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1b2 ya64 wb3 h12\"><div class=\"t m0 x93 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x126 ya65 wa8 h12\"><div class=\"t m0 xf hb y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">As at 31 December <span class=\"_ _0\"></span>2025<span class=\"ff1\"> </span></div></td><td class=\"c x1af ya65 wb1 h12\"><div class=\"t m0 x4e h9 y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">192,288,0<span class=\"ls7\">51</span> </div></td><td class=\"c x1b0 ya65 wb2 h12\"><div class=\"t m0 x2a h9 y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">1,922,881 </div></td><td class=\"c x13c ya65 wb1 h12\"><div class=\"t m0 x2a h9 y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">6,189,575 </div></td><td class=\"c x1b2 ya65 wb3 h12\"><div class=\"t m0 x2a h9 y4b9 ff2 fs1 fc0 sc0 ls0 ws0\">8,112,456 </div></td></tr><tr><td class=\"c x126 ya66 wa8 h12\"><div class=\"t m0 xf hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">Paid in Share Ca<span class=\"_ _0\"></span>pital </div></td><td></td><td></td><td></td><td class=\"c x1b2 ya66 wb3 h12\"><div class=\"t m0 x35 h9 y4b9 ff2 fs1 fc0 sc0 ls0 ws0\">296,765 </div></td></tr></table>On <span class=\"_ _2a\"> </span>28 <span class=\"_ _2a\"> </span>March <span class=\"_ _2a\"> </span>2025, <span class=\"_ _2a\"> </span>the <span class=\"_ _2a\"> </span>C<span class=\"_ _0\"></span>ompany <span class=\"_ _2a\"> </span>issued <span class=\"_ _2a\"> </span>20,459,728<span class=\"_ _0\"></span> <span class=\"_ _2a\"> </span>new <span class=\"_ _2a\"> </span>ordinary <span class=\"_ _2a\"> </span>shares, <span class=\"_ _2a\"> </span>at <span class=\"_ _2a\"> </span>a <span class=\"_ _29\"> </span>price <span class=\"_ _2a\"> </span>of <span class=\"_ _2a\"> </span>\u00a30.01<span class=\"_ _25\"></span>1<span class=\"_ _0\"></span> <span class=\"_ _2a\"> </span>per ordinary share in r<span class=\"_ _0\"></span>elation to the c<span class=\"_ _0\"></span>onversion o<span class=\"_ _0\"></span>f Convertible Loan Notes.<span class=\"_ _0\"></span> On <span class=\"_ _2b\"></span>26 <span class=\"_ _2b\"></span><span class=\"ls1b\">Ju<span class=\"ls0\">ne <span class=\"_ _21\"></span>2025, <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>Company <span class=\"_ _2b\"></span>issued <span class=\"_ _2b\"></span>56,896,5<span class=\"_ _2b\"></span>52 <span class=\"_ _2b\"></span>new <span class=\"_ _2b\"></span>ordinary <span class=\"_ _2b\"></span>shares <span class=\"_ _2b\"></span>at <span class=\"_ _21\"></span>a <span class=\"_ _2b\"></span>price <span class=\"_ _2b\"></span>of <span class=\"_ _2b\"></span>\u00a30.0145 <span class=\"_ _2b\"></span>per <span class=\"_ _21\"></span>ordinary </span></span>share, bringing in ne<span class=\"_ _0\"></span>t funds of \u00a3825<span class=\"_ _0\"></span>,000 (see note 16).<span class=\"_ _0\"></span> Notices <span class=\"_ _2c\"> </span>of <span class=\"_ _2c\"> </span>Exerc<span class=\"_ _0\"></span>ise  wh<span class=\"_ _0\"></span>ich <span class=\"_ _2c\"> </span>were <span class=\"_ _27\"> </span>received  f<span class=\"_ _0\"></span>rom <span class=\"_ _2c\"> </span>existing <span class=\"_ _27\"> </span>warrant <span class=\"_ _2c\"> </span>holders <span class=\"_ _27\"> </span>i<span class=\"_ _25\"></span>n <span class=\"_ _27\"> </span>respect <span class=\"_ _2c\"> </span>of <span class=\"_ _2c\"> </span>17,045,455<span class=\"_ _0\"></span> warrants, funds <span class=\"_ _2b\"></span>for this warrant <span class=\"_ _0\"></span>exercise <span class=\"_ _0\"></span>of \u00a3296,765 <span class=\"_ _2b\"></span>were received p<span class=\"_ _2b\"></span>r<span class=\"_ _25\"></span>ior <span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>o <span class=\"_ _0\"></span>the yea<span class=\"_ _0\"></span>r end and <span class=\"_ _0\"></span>have been<span class=\"_ _0\"></span> accounted for as <span class=\"_ _0\"></span>paid in share ca<span class=\"_ _0\"></span>pital. These shares wer<span class=\"_ _0\"></span>e issued post year end.<span class=\"_ _0\"></span><span class=\"fs4\"> </span>",
   "dimensions": {
    "concept": "cmrs:DisclosureOfShareCapitalAndSharePremium",
    "language": "en",
    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-401": {
   "value": "19.  <span class=\"_ _38\"> </span>GIFTED SHAR<span class=\"_ _0\"></span>ES<span class=\"ff1\"> </span>Gifted Shares in Critical Mineral Res<span class=\"_ _0\"></span>ources Plc that are held by the Comp<span class=\"_ _0\"></span>any.  These were gifted back<span class=\"_ _2b\"></span> to the <span class=\"_ _0\"></span>Company in <span class=\"_ _0\"></span>2022 fo<span class=\"_ _0\"></span>r nil co<span class=\"_ _2b\"></span>nsideration and were <span class=\"_ _2b\"></span>therefore recognised <span class=\"_ _0\"></span>in oth<span class=\"_ _0\"></span>er equity <span class=\"_ _2b\"></span>at<span class=\"_ _25\"></span> <span class=\"_ _0\"></span>nil v<span class=\"_ _0\"></span>alue.  <table class=\"s w142 hcb\" id=\"_67e431ab-c458-47a1-8217-d7d7bf20b725\"><tr><td></td><td></td><td></td><td class=\"c x1b3 ya67 w143 ha1\"><div class=\"t m0 xd7 h9 y8fd ff2 fs1 fc0 sc0 ls0 ws0\">Other equity<span class=\"_ _61\"> </span></div></td></tr><tr><td></td><td class=\"c x1b4 ya68 w144 ha1\"><div class=\"t m0 xd7 h9 y8fd ff2 fs1 fc0 sc0 ls0 ws0\">Number of gifted<span class=\"_ _61\"> </span></div></td><td class=\"c x1b5 ya69 w145 ha1\"><div class=\"t m0 xd7 hb y8fb ff2 fs1 fc0 sc0 ls0 ws0\">Price</div></td><td class=\"c x1b6 ya69 w146 ha1\"><div class=\"t m0 xd7 hb y8fb ff2 fs1 fc0 sc0 ls0 ws0\">(see note 20)<span class=\"_ _61\"> </span></div></td></tr><tr><td></td><td class=\"c x1b7 ya6a w147 ha1\"><div class=\"t m0 xd7 hb y8fb ff2 fs1 fc0 sc0 ls0 ws0\">shares<span class=\"_ _61\"> </span></div></td><td class=\"c x1b8 ya6a w109 ha1\"><div class=\"t m0 xd7 hb y8fb ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3<span class=\"_ _61\"> </span></div></td><td class=\"c x1b9 ya6a w109 ha1\"><div class=\"t m0 xd7 hb y8fb ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3<span class=\"_ _61\"> </span></div></td></tr><tr><td class=\"c x126 ya6b wb4 hf\"><div class=\"t m0 xf hb y4b5 ff2 fs1 fc0 sc0 ls0 ws0\">As at 31 December <span class=\"_ _0\"></span>2024<span class=\"ff1\"> </span></div></td><td class=\"c x1ba ya6b wb5 hf\"><div class=\"t m0 x3c hb y4b5 ff2 fs1 fc0 sc0 ls0 ws0\">1,129,592<span class=\"ff1\"> </span></div></td><td class=\"c x1bb ya6b wb6 hf\"><div class=\"t m0 x75 hb y4b5 ff2 fs1 fc0 sc0 ls0 ws0\">-<span class=\"ff1\"> </span></div></td><td class=\"c x1a3 ya6b wb7 hf\"><div class=\"t m0 x42 hb y4b5 ff2 fs1 fc0 sc0 ls0 ws0\">117,141<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x126 ya6c wb4 h12\"><div class=\"t m0 xf hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">Gifted shares issu<span class=\"_ _0\"></span>ed on 28 March 2025<span class=\"_ _0\"></span> </div></td><td class=\"c x1ba ya6c wb5 h12\"><div class=\"t m0 x6a hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">(1,129,592) </div></td><td class=\"c x1bb ya6c wb6 h12\"><div class=\"t m0 x57 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">0.011 </div></td><td class=\"c x1a3 ya6c wb7 h12\"><div class=\"t m0 x7c hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">12,426 </div></td></tr><tr><td class=\"c x126 ya6d wb4 hf\"><div class=\"t m0 xf h9 y4b5 ff2 fs1 fc0 sc0 ls0 ws0\">As at 31 December <span class=\"_ _0\"></span>2025 </div></td><td class=\"c x1ba ya6d wb5 hf\"><div class=\"t m0 x91 h96 y567 ffc fs1 fc0 sc0 ls0 ws0\">-<span class=\"ff8\"> <span class=\"_ _45\"> </span><span class=\"ff2\"> </span></span></div></td><td class=\"c x1bb ya6d wb6 hf\"><div class=\"t m0 x75 h9 y4b5 ff2 fs1 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1a3 ya6d wb7 hf\"><div class=\"t m0 x31 h9 y4b5 ff2 fs1 fc0 sc0 ls0 ws0\"> 129,567 </div></td></tr></table>On<span class=\"ls0\"> 27 March 2025, t<span class=\"_ _0\"></span>he Company ann<span class=\"_ _0\"></span>ounced the p<span class=\"_ _0\"></span>lacement o<span class=\"_ _0\"></span>f the remaining<span class=\"_ _0\"></span> 1,129,592 gifted sha<span class=\"_ _0\"></span>res at </span>a conversion pri<span class=\"_ _0\"></span>ce of \u00a30.01<span class=\"_ _0\"></span>1 per share. On 15 March 2024 (admitted to t<span class=\"_ _25\"></span>r<span class=\"_ _0\"></span>ading on 26 March 2024), t<span class=\"_ _25\"></span>he Comp<span class=\"_ _0\"></span>any announced the placement of<span class=\"_ _0\"></span> 8,018,647 <span class=\"_ _28\"></span>of <span class=\"_ _28\"></span>these <span class=\"_ _28\"></span>ordinary <span class=\"_ _25\"></span>shares <span class=\"_ _28\"></span>at<span class=\"_ _25\"></span> <span class=\"_ _25\"></span>a <span class=\"_ _28\"></span>price <span class=\"_ _28\"></span>of <span class=\"_ _28\"></span>1.25 <span class=\"_ _28\"></span>pence <span class=\"_ _28\"></span>per <span class=\"_ _29\"></span>share <span class=\"_ _25\"></span>and <span class=\"_ _28\"></span>on <span class=\"_ _28\"></span>27 <span class=\"_ _28\"></span>November <span class=\"_ _28\"></span>2024, <span class=\"_ _28\"></span>the Company <span class=\"_ _28\"></span>announced <span class=\"_ _25\"></span>the <span class=\"_ _28\"></span>placement <span class=\"_ _28\"></span>of <span class=\"_ _28\"></span>1,537,074 <span class=\"_ _28\"></span>of <span class=\"_ _28\"></span>these <span class=\"_ _28\"></span>ordinary <span class=\"_ _28\"></span>shares <span class=\"_ _28\"></span>at <span class=\"_ _28\"></span>a <span class=\"_ _28\"></span>price <span class=\"_ _28\"></span>of <span class=\"_ _28\"></span>1.1 <span class=\"_ _28\"></span>pence <span class=\"_ _29\"></span>per<span class=\"_ _0\"></span> share. ",
   "dimensions": {
    "concept": "cmrs:DisclosureOfOtherEquity",
    "language": "en",
    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-402": {
   "value": "20. <span class=\"_ _35\"> </span>OTHER RESE<span class=\"_ _0\"></span>RVE MOVEMENTS<span class=\"_ _2b\"></span><span class=\"ff1\"> </span><table class=\"s w148 hcc\" id=\"_45335e20-74e3-4717-82be-b219a55b3b96\"><tr><td></td><td class=\"c x1bc ya6e w149 hb6\"><div class=\"t m0 xd7 h9 y9c8 ff2 fs1 fc0 sc0 ls0 ws0\">Foreign exchange<span class=\"_ _61\"> </span></div></td><td class=\"c x1bd ya6e w14a hb6\"><div class=\"t m0 xd7 h9 y9c8 ff2 fs1 fc0 sc0 ls0 ws0\">Share-based<span class=\"_ _61\"> </span></div></td><td class=\"c x1be ya6e w143 hb6\"><div class=\"t m0 xd7 h9 y9c8 ff2 fs1 fc0 sc0 ls0 ws0\">Other equity<span class=\"_ _61\"> </span></div></td></tr><tr><td></td><td class=\"c x1bf ya6f w14b hb6\"><div class=\"t m0 xd7 h9 y9c8 ff2 fs1 fc0 sc0 ls0 ws0\">reserve<span class=\"_ _61\"> </span></div></td><td class=\"c x1c0 ya6f w14c hb6\"><div class=\"t m0 xd7 h9 y9c8 ff2 fs1 fc0 sc0 ls0 ws0\">payments reserve<span class=\"_ _61\"> </span></div></td><td class=\"c x1c1 ya6f w14b hb6\"><div class=\"t m0 xd7 h9 y9c8 ff2 fs1 fc0 sc0 ls0 ws0\">reserve<span class=\"_ _61\"> </span></div></td></tr><tr><td></td><td class=\"c x1ba ya70 wb8 h12\"><div class=\"t m0 x26 hb y57b ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3<span class=\"ff1\"> </span></div></td><td class=\"c x1c2 ya70 wb9 h12\"><div class=\"t m0 x74 h9 y57b ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3 </div></td><td class=\"c x174 ya70 wba h12\"><div class=\"t m0 x1 h9 y57b ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3 </div></td></tr><tr><td class=\"c x126 ya71 wb4 hf\"><div class=\"t m0 xf hb y7aa ff2 fs1 fc0 sc0 ls0 ws0\">As at 31 December <span class=\"_ _0\"></span>2024<span class=\"ff1\"> </span></div></td><td class=\"c x1ba ya71 wb8 hf\"><div class=\"t m0 x83 hb y7aa ff2 fs1 fc0 sc0 ls0 ws0\">(6,358)<span class=\"ff1\"> </span></div></td><td class=\"c x1c2 ya71 wb9 hf\"><div class=\"t m0 x4d h9 y7aa ff2 fs1 fc0 sc0 ls0 ws0\">39,222 </div></td><td class=\"c x174 ya71 wba hf\"><div class=\"t m0 x2b h9 y7aa ff2 fs1 fc0 sc0 ls0 ws0\">117,141 </div></td></tr><tr><td class=\"c x126 ya72 wb4 h12\"><div class=\"t m0 xf hb y57b ff1 fs1 fc0 sc0 ls0 ws0\">Foreign exchange <span class=\"_ _2b\"></span>m<span class=\"_ _25\"></span>ove<span class=\"_ _0\"></span>ments Group </div></td><td class=\"c x1ba ya72 wb8 h12\"><div class=\"t m0 xc3 hb y57b ff1 fs1 fc0 sc0 ls0 ws0\">11,430 </div></td><td class=\"c x1c2 ya72 wb9 h12\"><div class=\"t m0 xa hb y57b ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x174 ya72 wba h12\"><div class=\"t m0 x5d hb y57b ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x126 ya73 wb4 h12\"><div class=\"t m0 xf hb y57b ff1 fs1 fc0 sc0 ls0 ws0\">Foreign exchange <span class=\"_ _2b\"></span>m<span class=\"_ _25\"></span>ove<span class=\"_ _0\"></span>ments NCI </div></td><td class=\"c x1ba ya73 wb8 h12\"><div class=\"t m0 x25 hb y57b ff1 fs1 fc0 sc0 ls0 ws0\">(406) </div></td><td class=\"c x1c2 ya73 wb9 h12\"><div class=\"t m0 xa hb y57b ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x174 ya73 wba h12\"><div class=\"t m0 x5d hb y57b ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x126 ya74 wb4 hf\"><div class=\"t m0 xf hb y7aa ff1 fs1 fc0 sc0 ls0 ws0\">Share option charge (<span class=\"_ _0\"></span>note 21) </div></td><td class=\"c x1ba ya74 wb8 hf\"><div class=\"t m0 x8f hb y7aa ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1c2 ya74 wb9 hf\"><div class=\"t m0 x4d hb y7aa ff1 fs1 fc0 sc0 ls0 ws0\">11,426 </div></td><td class=\"c x174 ya74 wba hf\"><div class=\"t m0 x5d hb y7aa ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x126 ya75 wb4 h12\"><div class=\"t m0 xf hb y57b ff1 fs1 fc0 sc0 ls0 ws0\">Funds <span class=\"_ _2b\"></span>r<span class=\"_ _25\"></span>ec<span class=\"_ _0\"></span>eived <span class=\"_ _2b\"></span>for Gifted<span class=\"_ _0\"></span> s<span class=\"_ _2b\"></span>har<span class=\"_ _25\"></span>e<span class=\"_ _0\"></span>s (<span class=\"_ _0\"></span>note <span class=\"_ _0\"></span>19) </div></td><td></td><td></td><td class=\"c x174 ya75 wba h12\"><div class=\"t m0 x4c hb y57b ff1 fs1 fc0 sc0 ls0 ws0\">12,426 </div></td></tr><tr><td class=\"c x126 ya76 wb4 h50\"><div class=\"t m0 xf hb y57b ff1 fs1 fc0 sc0 ls0 ws0\">Equity component<span class=\"_ _0\"></span>s of CLNs (note 16<span class=\"_ _0\"></span>) </div></td><td class=\"c x1ba ya76 wb8 h50\"><div class=\"t m0 x8f hb y57b ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1c2 ya76 wb9 h50\"><div class=\"t m0 xa hb y57b ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x174 ya76 wba h50\"><div class=\"t m0 x2b hb y57b ff1 fs1 fc0 sc0 ls0 ws0\">134,154 </div></td></tr><tr><td class=\"c x126 ya77 wb4 h12\"><div class=\"t m0 xf hb y57b ff2 fs1 fc0 sc0 ls0 ws0\">As at 31 December <span class=\"_ _0\"></span>2025<span class=\"ff1\"> </span></div></td><td class=\"c x1ba ya77 wb8 h12\"><div class=\"t m0 xcd h9 y57b ff2 fs1 fc0 sc0 ls0 ws0\">4,666 </div></td><td class=\"c x1c2 ya77 wb9 h12\"><div class=\"t m0 x4d h9 y57b ff2 fs1 fc0 sc0 ls0 ws0\">50,648 </div></td><td class=\"c x174 ya77 wba h12\"><div class=\"t m0 x2b h9 y57b ff2 fs1 fc0 sc0 ls0 ws0\">263,721 </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "en",
    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-403": {
   "value": "<div class=\"c w4c h7b gs1d\"><div class=\"t m0 x1 hb y868 ff1 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 hb y869 ff2 fs1 fc0 sc0 ls0 ws0\">21. <span class=\"_ _60\"> </span>WARRAN<span class=\"_ _0\"></span>TS AND SHARE-BASE<span class=\"_ _0\"></span>D PAYMEN<span class=\"_ _0\"></span>TS<span class=\"ff1\"> </span></div><div class=\"t m0 x1 hb y86a ff1 fs1 fc0 sc0 ls0 ws0\">The <span class=\"_ _29\"></span>following <span class=\"_ _29\"></span>table <span class=\"_ _29\"></span>sets <span class=\"_ _29\"></span>out <span class=\"_ _29\"></span>the <span class=\"_ _28\"></span>m<span class=\"_ _25\"></span>ove<span class=\"_ _0\"></span>ment <span class=\"_ _29\"></span>of <span class=\"_ _29\"></span>warrants <span class=\"_ _29\"></span>during <span class=\"_ _29\"></span>the <span class=\"_ _29\"></span>year, <span class=\"_ _29\"></span>no <span class=\"_ _29\"></span>warrants <span class=\"_ _29\"></span>were <span class=\"_ _28\"></span>exercised </div><div class=\"t m0 x1 hb y86b ff1 fs1 fc0 sc0 ls0 ws0\">during either year<span class=\"_ _0\"></span>: </div></div><div class=\"gs1e\"><table class=\"s w14d hcd\" id=\"_786d75f8-dc1c-4937-9fa9-79724c91ea0e\"><tr><td></td><td class=\"c x1c3 ya78 w14e ha3\"><div class=\"t m0 xd7 hb y944 ff1 fs1 fc0 sc0 ls0 ws0\">Number of<span class=\"_ _61\"> </span></div></td><td class=\"c x1c4 ya78 w14f ha3\"><div class=\"t m0 xd7 hb y944 ff1 fs1 fc0 sc0 ls0 ws0\">Exercise price<span class=\"_ _61\"> </span></div></td></tr><tr><td></td><td class=\"c x1c5 ya79 w150 ha3\"><div class=\"t m0 xd7 hb y944 ff1 fs1 fc0 sc0 ls0 ws0\">warrants<span class=\"_ _61\"> </span></div></td><td class=\"c x1c6 ya79 w151 ha3\"><div class=\"t m0 xd7 hb y944 ff1 fs1 fc0 sc0 ls0 ws0\">(pence)<span class=\"_ _61\"> </span></div></td></tr><tr><td class=\"c x126 ya7a wbb h12\"><div class=\"t m0 xf hb y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">As at 31 December <span class=\"_ _0\"></span>2024<span class=\"ff1\"> </span></div></td><td class=\"c x13b ya7a wbd h12\"><div class=\"t m0 x41 hb y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">27,227,273<span class=\"ff1\"> </span></div></td><td class=\"c x1c7 ya7a wbf h12\"><div class=\"t m0 x53 hb y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">1.3p<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x126 ya7b wbb h12\"><div class=\"t m0 xf hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">Issued <span class=\"_ _2b\"></span>in <span class=\"_ _21\"></span>t<span class=\"_ _25\"></span>he <span class=\"_ _21\"></span>year <span class=\"_ _2b\"></span><span class=\"ff4\">\u2013<span class=\"ff1\"> <span class=\"_ _2b\"></span>Broker <span class=\"_ _21\"></span>warrants <span class=\"_ _2b\"></span>2024</span></span><span class=\"ff4\"><span class=\"ff1\"><span class=\"ff2\"> </span></span></span></div></td><td class=\"c x13b ya7b wbd h12\"><div class=\"t m0 x69 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">1,095,653 </div></td><td class=\"c x1c7 ya7b wbf h12\"><div class=\"t m0 x4c hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">1.25p </div></td></tr><tr><td class=\"c x126 ya7c wbb hf\"><div class=\"t m0 xf hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">Issued in the year <span class=\"ff4\">\u2013</span> G<span class=\"_ _0\"></span>ilini CLN w<span class=\"_ _0\"></span>arrants </div></td><td class=\"c x13b ya7c wbd hf\"><div class=\"t m0 x41 hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">19,318,182 </div></td><td class=\"c x1c7 ya7c wbf hf\"><div class=\"t m0 x53 hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">1.3p </div></td></tr><tr><td class=\"c x126 ya7d wbb h12\"><div class=\"t m0 xf h9 y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">As at 31 December <span class=\"_ _0\"></span>2025 </div></td><td class=\"c x13b ya7d wbd h12\"><div class=\"t m0 x41 h9 y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">47,641,108 </div></td><td class=\"c x1c7 ya7d wbf h12\"><div class=\"t m0 x53 h9 y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">1.3p </div></td></tr></table></div><div class=\"c w4c h7b gs1d\"><div class=\"t m0 x1 hb y6c8 ff1 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 hb y871 ff1 fs1 fc0 sc0 ls0 ws0\">The <span class=\"_ _2a\"> </span>weighted <span class=\"_ _29\"></span>average <span class=\"_ _2a\"> </span>exercise <span class=\"_ _29\"></span>price <span class=\"_ _2a\"> </span>of <span class=\"_ _29\"> </span>the <span class=\"_ _2a\"> </span>warrants <span class=\"_ _29\"></span>at <span class=\"_ _2a\"> </span>the <span class=\"_ _2a\"> </span>year <span class=\"_ _2a\"> </span>end <span class=\"_ _29\"></span>is <span class=\"_ _2a\"> </span>\u00a30.<span class=\"_ _25\"></span>013 <span class=\"_ _29\"> </span>(<span class=\"_ _25\"></span>2024<span class=\"_ _0\"></span><span class=\"ls17\">: <span class=\"_ _2a\"> </span><span class=\"ls0\">\u00a30.013). <span class=\"_ _29\"></span>The </span></span></div><div class=\"t m0 x1 hb y872 ff1 fs1 fc0 sc0 ls0 ws0\">weighted average <span class=\"_ _0\"></span>life of the<span class=\"_ _0\"></span> warrants at the yea<span class=\"_ _0\"></span>r end is 2.14 years <span class=\"_ _0\"></span>(2024<span class=\"ls17\">: </span>2.56 yea<span class=\"_ _0\"></span>rs).  </div><div class=\"t m0 x1 hb y18f ff1 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 hb y873 ff1 fs1 fc0 sc0 ls0 ws0\">In <span class=\"_ _25\"></span>February 2026, <span class=\"_ _25\"></span>a <span class=\"_ _25\"></span>warran<span class=\"_ _0\"></span>t <span class=\"_ _25\"></span>holder <span class=\"_ _25\"></span>ex<span class=\"_ _0\"></span>ercised <span class=\"_ _25\"></span>17,045,4<span class=\"_ _0\"></span>55 <span class=\"_ _25\"></span>warrants, these <span class=\"_ _25\"></span>funds <span class=\"_ _25\"></span>of \u00a3296,765 <span class=\"_ _25\"></span>were <span class=\"_ _25\"></span>paid </div><div class=\"t m0 x1 hb yca ff1 fs1 fc0 sc0 ls0 ws0\">into the <span class=\"_ _25\"></span>Company<span class=\"_ _0\"></span> <span class=\"_ _25\"></span>be<span class=\"_ _0\"></span>fore year end<span class=\"_ _25\"></span>.  As <span class=\"_ _25\"></span>part of <span class=\"_ _25\"></span>th<span class=\"_ _0\"></span>e <span class=\"_ _25\"></span>Feb<span class=\"_ _0\"></span>ruary equity <span class=\"_ _25\"></span>rai<span class=\"_ _0\"></span>se, the <span class=\"_ _25\"></span>Com<span class=\"_ _0\"></span>pany issued <span class=\"_ _25\"></span>a further<span class=\"_ _0\"></span> </div><div class=\"t m0 x1 hb y803 ff1 fs1 fc0 sc0 ls0 ws0\">129,999,995 <span class=\"_ _2b\"></span>warrants <span class=\"_ _2b\"></span>with <span class=\"_ _2b\"></span>an <span class=\"_ _0\"></span>exercise <span class=\"_ _2b\"></span>price <span class=\"_ _2b\"></span>of <span class=\"_ _2b\"></span>\u00a30.045 <span class=\"_ _2b\"></span>and an <span class=\"_ _2b\"></span>expiry <span class=\"_ _2b\"></span>date <span class=\"_ _2b\"></span>of <span class=\"_ _2b\"></span>3 <span class=\"_ _0\"></span>February <span class=\"_ _2b\"></span>2029. <span class=\"_ _2b\"></span>5,444,444 </div><div class=\"t m0 x1 hb y874 ff1 fs1 fc0 sc0 ls0 ws0\">Broker war<span class=\"_ _0\"></span>rants we<span class=\"_ _0\"></span>re al<span class=\"_ _0\"></span>so i<span class=\"_ _0\"></span>ssued with <span class=\"_ _2b\"></span>an exercise <span class=\"_ _2b\"></span>price of \u00a30.022<span class=\"_ _0\"></span>5 and<span class=\"_ _0\"></span> exp<span class=\"ls17\">ir</span>y <span class=\"_ _0\"></span>date <span class=\"_ _0\"></span>of 3 <span class=\"_ _2b\"></span>February 2029.<span class=\"_ _0\"></span>  </div><div class=\"t m0 x1 hb y875 ff1 fs1 fc0 sc0 ls0 ws0\"> <span class=\"_ _13\"> </span> </div></div>Current warran<span class=\"_ _0\"></span>ts<span class=\"ff1\"> </span>The Group has iss<span class=\"_ _0\"></span>ued the follow<span class=\"_ _0\"></span>ing warrants, w<span class=\"_ _0\"></span>hich are still in <span class=\"_ _0\"></span>force at the ba<span class=\"_ _0\"></span>lance sheet d<span class=\"_ _0\"></span>ate. <table class=\"s w152 hce\" id=\"_f883af11-f579-474d-afe3-fcac7a0fc40b\"><tr><td class=\"c x126 ya7e w60 h51\"><div class=\"t m0 xf hb y4b2 ff2 fs1 fc0 sc0 ls0 ws0\">Date of Issue<span class=\"ff1\"> </span></div></td><td class=\"c x1c8 ya7e wc0 h51\"><div class=\"t m0 x0 hb y4b2 ff2 fs1 fc0 sc0 ls0 ws0\">Reason for issue<span class=\"ff1\"> </span></div></td><td class=\"c x1c9 ya7f w153 ha1\"><div class=\"t m0 xd7 h9 y8fd ff2 fs1 fc0 sc0 ls0 ws0\">No. of<span class=\"_ _61\"> </span></div></td><td class=\"c x1ca ya7f w154 ha1\"><div class=\"t m0 xd7 h9 y8fd ff2 fs1 fc0 sc0 ls0 ws0\">Exercise price</div></td><td class=\"c x1cb ya7f w155 ha1\"><div class=\"t m0 xd7 h9 y8fd ff2 fs1 fc0 sc0 ls0 ws0\">Remaining<span class=\"_ _61\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x1c9 ya80 w156 ha1\"><div class=\"t m0 xd7 hb y8fb ff2 fs1 fc0 sc0 ls0 ws0\">warrants</div></td><td class=\"c x1ca ya80 w157 ha1\"><div class=\"t m0 xd7 hb y8fb ff2 fs1 fc0 sc0 ls0 ws0\">pence per share</div></td><td class=\"c x1cb ya80 w158 ha1\"><div class=\"t m0 xd7 hb y8fb ff2 fs1 fc0 sc0 ls0 ws0\">life in years<span class=\"_ _61\"> </span></div></td></tr><tr><td class=\"c x126 ya81 w60 h3e\"><div class=\"t m0 xf hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">16 July 2024 </div></td><td class=\"c x1c8 ya81 wc0 h3e\"><div class=\"t m0 xf hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">CLN 1 Warrants <span class=\"_ _0\"></span>to CLN holders<span class=\"_ _0\"></span> </div></td><td class=\"c x1cc ya81 w3f h3e\"><div class=\"t m0 x50 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">22,727,273 </div></td><td class=\"c x198 ya81 wc1 h3e\"><div class=\"t m0 x37 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">1.3p </div></td><td class=\"c x1cd ya81 wc2 h3e\"><div class=\"t m0 xcb hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">1.5 </div></td></tr><tr><td class=\"c x126 ya82 w60 h3d\"><div class=\"t m0 xf hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">16 July 2024 </div></td><td class=\"c x1c8 ya82 wc0 h3d\"><div class=\"t m0 xf hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">Broker Warrants-<span class=\"_ _0\"></span> services </div></td><td class=\"c x1cc ya82 w3f h3d\"><div class=\"t m0 x52 hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">1,090,909 </div></td><td class=\"c x198 ya82 wc1 h3d\"><div class=\"t m0 x37 hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">1.1p </div></td><td class=\"c x1cd ya82 wc2 h3d\"><div class=\"t m0 xcb hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">1.5 </div></td></tr><tr><td class=\"c x126 ya83 w60 h3e\"><div class=\"t m0 xf hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">20 September 2024<span class=\"_ _0\"></span> </div></td><td class=\"c x1c8 ya83 wc0 h3e\"><div class=\"t m0 xf hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">CLN 2 Warrants <span class=\"_ _0\"></span>to CLN holde<span class=\"_ _0\"></span>rs </div></td><td class=\"c x1cc ya83 w3f h3e\"><div class=\"t m0 x52 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">3,409,091 </div></td><td class=\"c x198 ya83 wc1 h3e\"><div class=\"t m0 x37 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">1.3p </div></td><td class=\"c x1cd ya83 wc2 h3e\"><div class=\"t m0 xcb hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">1.5 </div></td></tr><tr><td class=\"c x126 ya84 w60 h3e\"><div class=\"t m0 xf hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">19 March 2024<span class=\"_ _0\"></span> </div></td><td class=\"c x1c8 ya84 wc0 h3e\"><div class=\"t m0 xf hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">Broker Warrants 2024<span class=\"_ _0\"></span> </div></td><td class=\"c x1cc ya84 w3f h3e\"><div class=\"t m0 x52 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">1,095,653 </div></td><td class=\"c x198 ya84 wc1 h3e\"><div class=\"t m0 x56 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">1.25p </div></td><td class=\"c x1cd ya84 wc2 h3e\"><div class=\"t m0 xcb hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">1.7 </div></td></tr><tr><td class=\"c x126 ya85 w60 h3d\"><div class=\"t m0 xf hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">7 March 2025<span class=\"_ _0\"></span> </div></td><td class=\"c x1c8 ya85 wc0 h3d\"><div class=\"t m0 xf hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">Gilini CLN War<span class=\"_ _0\"></span>rants </div></td><td class=\"c x1cc ya85 w3f h3d\"><div class=\"t m0 x50 hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">19,318,182 </div></td><td class=\"c x198 ya85 wc1 h3d\"><div class=\"t m0 x37 hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">1.3p </div></td><td class=\"c x1cd ya85 wc2 h3d\"><div class=\"t m0 xcb hb y4b5 ff1 fs1 fc0 sc0 ls0 ws0\">3.0 </div></td></tr><tr><td></td><td></td><td class=\"c x1cc y920 w3f h3e\"><div class=\"t m0 x50 h9 y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">47,641,108 </div></td><td></td><td></td></tr></table>The Brok<span class=\"_ _0\"></span>er Warr<span class=\"_ _0\"></span>ants 2024 <span class=\"_ _2b\"></span>were issued <span class=\"_ _2b\"></span>i<span class=\"_ _25\"></span>n <span class=\"_ _0\"></span>2025 <span class=\"_ _2b\"></span>and related to<span class=\"_ _0\"></span> the <span class=\"_ _0\"></span>2024 equ<span class=\"_ _0\"></span>ity r<span class=\"_ _0\"></span>aise. The <span class=\"_ _2b\"></span>cost of <span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>hes<span class=\"_ _0\"></span>e is<span class=\"_ _0\"></span> not considered to be <span class=\"_ _0\"></span>material and th<span class=\"_ _0\"></span>erefore no adj<span class=\"_ _0\"></span>ustment was m<span class=\"_ _0\"></span>ade in the accoun<span class=\"_ _0\"></span>ts on their issue. <table class=\"s w159 hcf\" id=\"_bb1d5650-6c24-49b8-95e3-675a8b071267\"><tr><td></td><td class=\"c x183 ya86 wc4 h97\"><div class=\"t m0 x4a h98 y883 ff2 fs6 fc0 sc0 ls0 ws0\">Broker Warrants - services </div></td></tr><tr><td class=\"c x126 ya87 wc3 h99\"><div class=\"t m0 xf h26 y1de ff1 fs6 fc0 sc0 ls0 ws0\">Share price </div></td><td class=\"c x183 ya87 wc4 h99\"><div class=\"t m0 x53 h26 y1de ff1 fs6 fc0 sc0 ls0 ws0\">1.35p </div></td></tr><tr><td class=\"c x126 ya88 wc3 h99\"><div class=\"t m0 xf h26 y1de ff1 fs6 fc0 sc0 ls0 ws0\">Exercise price </div></td><td class=\"c x183 ya88 wc4 h99\"><div class=\"t m0 x61 h26 y1de ff1 fs6 fc0 sc0 ls0 ws0\">1.1p </div></td></tr><tr><td class=\"c x126 ya89 wc3 h99\"><div class=\"t m0 xf h26 y1de ff1 fs6 fc0 sc0 ls0 ws0\">Expected life </div></td><td class=\"c x183 ya89 wc4 h99\"><div class=\"t m0 x75 h26 y1de ff1 fs6 fc0 sc0 ls0 ws0\">3 years </div></td></tr><tr><td class=\"c x126 ya8a wc3 h9a\"><div class=\"t m0 xf h26 y883 ff1 fs6 fc0 sc0 ls0 ws0\">Volatility </div></td><td class=\"c x183 ya8a wc4 h9a\"><div class=\"t m0 x47 h26 y883 ff1 fs6 fc0 sc0 ls0 ws0\">99.4% </div></td></tr><tr><td class=\"c x126 ya8b wc3 h99\"><div class=\"t m0 xf h26 y1de ff1 fs6 fc0 sc0 ls0 ws0\">Risk-free interest rate </div></td><td class=\"c x183 ya8b wc4 h99\"><div class=\"t m0 x53 h26 y1de ff1 fs6 fc0 sc0 ls0 ws0\">3.9% </div></td></tr><tr><td class=\"c x126 ya8c wc3 h99\"><div class=\"t m0 xf h26 y1de ff1 fs6 fc0 sc0 ls0 ws0\">Expected dividends </div></td><td class=\"c x183 ya8c wc4 h99\"><div class=\"t m0 xc3 h26 y1de ff1 fs6 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x126 ya8d wc3 h99\"><div class=\"t m0 xf h26 y1de ff1 fs6 fc0 sc0 ls0 ws0\">Fair values </div></td><td class=\"c x183 ya8d wc4 h99\"><div class=\"t m0 x47 h26 y1de ff1 fs6 fc0 sc0 ls0 ws0\">\u00a34,945 </div></td></tr></table>Expected <span class=\"_ _28\"></span>volatility <span class=\"_ _28\"></span>has <span class=\"_ _29\"></span>been <span class=\"_ _28\"></span>based <span class=\"_ _28\"></span>on <span class=\"_ _29\"></span>an <span class=\"_ _28\"></span>evaluation <span class=\"_ _28\"></span>of <span class=\"_ _28\"></span>the <span class=\"_ _29\"></span>historica<span class=\"_ _0\"></span>l <span class=\"_ _29\"></span>vola<span class=\"_ _0\"></span>tility <span class=\"_ _28\"></span>of <span class=\"_ _28\"></span>similar <span class=\"_ _29\"></span>Company\u2019<span class=\"_ _2b\"></span>s share prices in the same industry and listed on the same Exchange.  The fair value has been discounted by <span class=\"_ _2b\"></span>50% to <span class=\"_ _2b\"></span>account <span class=\"_ _2b\"></span>for <span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>he <span class=\"_ _2b\"></span>early <span class=\"_ _2b\"></span>stage dev<span class=\"_ _0\"></span>elopment <span class=\"_ _2b\"></span>of t<span class=\"_ _0\"></span>he <span class=\"_ _2b\"></span>Company and <span class=\"_ _2b\"></span>limited <span class=\"_ _2b\"></span>liquidity <span class=\"_ _2b\"></span>due <span class=\"_ _0\"></span>to <span class=\"_ _2b\"></span>its sma<span class=\"_ _0\"></span>ll cap nature. The <span class=\"_ _25\"></span>Gilini <span class=\"_ _25\"></span>warrants <span class=\"_ _25\"></span>wer<span class=\"_ _0\"></span>e <span class=\"_ _25\"></span>issued <span class=\"_ _25\"></span>in <span class=\"_ _25\"></span>connection <span class=\"_ _25\"></span>with t<span class=\"_ _25\"></span>h<span class=\"_ _0\"></span>e <span class=\"_ _25\"></span>investment <span class=\"_ _25\"></span>agreeme<span class=\"_ _0\"></span>nt <span class=\"_ _25\"></span>entered <span class=\"_ _25\"></span>into <span class=\"_ _25\"></span>with <span class=\"_ _25\"></span>G<span class=\"_ _0\"></span>ilini Holdings <span class=\"_ _2b\"></span>Ltd, <span class=\"_ _21\"></span>under <span class=\"_ _2b\"></span>which <span class=\"_ _21\"></span>Gilini <span class=\"_ _2b\"></span>committed <span class=\"_ _21\"></span>t<span class=\"_ _25\"></span>o <span class=\"_ _21\"></span>provide <span class=\"_ _2b\"></span>up <span class=\"_ _2b\"></span>to <span class=\"_ _2b\"></span>\u00a32.5 <span class=\"_ _21\"></span>million <span class=\"_ _2b\"></span>of <span class=\"_ _2b\"></span>fundin<span class=\"_ _0\"></span>g. <span class=\"_ _2b\"></span>Although <span class=\"_ _21\"></span>formally attached <span class=\"_ _25\"></span>to<span class=\"_ _0\"></span> <span class=\"_ _25\"></span>the First <span class=\"_ _25\"></span>Tranche, the <span class=\"_ _25\"></span>warrants <span class=\"_ _25\"></span>h<span class=\"_ _0\"></span>ave bee<span class=\"_ _25\"></span>n <span class=\"_ _25\"></span>allo<span class=\"_ _0\"></span>cated <span class=\"_ _25\"></span>acro<span class=\"_ _0\"></span>ss <span class=\"_ _25\"></span>the tranches <span class=\"_ _25\"></span>receiv<span class=\"_ _0\"></span>ed <span class=\"_ _25\"></span>durin<span class=\"_ _0\"></span>g <span class=\"_ _25\"></span>the<span class=\"_ _0\"></span> year, reflecting the Dir<span class=\"_ _0\"></span>ectors' view that they re<span class=\"_ _0\"></span>late, in substance, <span class=\"_ _0\"></span>to the wider fundi<span class=\"_ _0\"></span>ng commitment as a<span class=\"_ _2b\"></span> whole. <span class=\"_ _2b\"></span>The <span class=\"_ _2b\"></span>warrants <span class=\"_ _2b\"></span>meet <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>\"fixed-for-fixed<span class=\"_ _0\"></span>\" <span class=\"_ _2b\"></span>criterion <span class=\"_ _2b\"></span>in <span class=\"_ _2b\"></span>IAS <span class=\"_ _2b\"></span>32 <span class=\"_ _2b\"></span>and <span class=\"_ _2b\"></span>are <span class=\"_ _2b\"></span>recognised <span class=\"_ _2b\"></span>in <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>other <span class=\"_ _2b\"></span>equity reserve at their <span class=\"_ _0\"></span>initial fair v<span class=\"_ _0\"></span>alue, with no su<span class=\"_ _0\"></span>bsequent remea<span class=\"_ _0\"></span>surement (see no<span class=\"_ _0\"></span>te 16). Share options<span class=\"_ _0\"></span><span class=\"ff1\"> </span>On<span class=\"ls0\"> <span class=\"_ _28\"></span>25 <span class=\"_ _29\"></span>Nove<span class=\"_ _0\"></span>mber <span class=\"_ _28\"></span>2022, <span class=\"_ _28\"></span>the <span class=\"_ _28\"></span>Company <span class=\"_ _28\"></span>granted <span class=\"_ _28\"></span>options <span class=\"_ _25\"></span>over <span class=\"_ _29\"></span>a <span class=\"_ _25\"></span>total <span class=\"_ _29\"></span>of <span class=\"_ _25\"></span>4,400,000 <span class=\"_ _28\"></span>Ordinary <span class=\"_ _28\"></span>shares <span class=\"_ _28\"></span>of <span class=\"_ _28\"></span>1 </span>pence <span class=\"_ _2a\"> </span>each <span class=\"_ _2a\"> </span>in <span class=\"_ _26\"> </span>the <span class=\"_ _2a\"> </span>capital <span class=\"_ _2a\"> </span>of <span class=\"_ _26\"> </span>the <span class=\"_ _2a\"> </span>Company <span class=\"_ _2a\"> </span>with <span class=\"_ _2a\"> </span>an <span class=\"_ _26\"> </span>exercise <span class=\"_ _2a\"> </span>price <span class=\"_ _2a\"> </span>of <span class=\"_ _2a\"> </span>7.5 <span class=\"_ _26\"> </span>pence <span class=\"_ _2a\"> </span>per <span class=\"_ _2a\"> </span>Ordinary <span class=\"_ _2a\"> </span>share.  2,000,000 <span class=\"_ _25\"></span>option<span class=\"_ _0\"></span>s <span class=\"_ _25\"></span>were <span class=\"_ _25\"></span>cancel<span class=\"_ _0\"></span>led <span class=\"_ _25\"></span>in <span class=\"_ _25\"></span>the <span class=\"_ _25\"></span>yea<span class=\"_ _2b\"></span>r<span class=\"_ _25\"></span>, resulting <span class=\"_ _25\"></span>in <span class=\"_ _25\"></span>2,400,000 options <span class=\"_ _25\"></span>being <span class=\"_ _25\"></span>outstanding <span class=\"_ _25\"></span>a<span class=\"_ _0\"></span>t <span class=\"_ _25\"></span>year<span class=\"_ _2b\"></span> end.  None of thes<span class=\"_ _0\"></span>e options has ve<span class=\"_ _0\"></span>sted at year end. The <span class=\"_ _2b\"></span>Options <span class=\"_ _2b\"></span>w<span class=\"_ _0\"></span>ill <span class=\"_ _2b\"></span>vest <span class=\"_ _21\"></span>in <span class=\"_ _2b\"></span>three <span class=\"_ _2b\"></span>instalmen<span class=\"_ _0\"></span>ts <span class=\"_ _2b\"></span>and <span class=\"_ _2b\"></span>w<span class=\"_ _0\"></span>ill <span class=\"_ _2b\"></span>have <span class=\"_ _21\"></span>an <span class=\"_ _2b\"></span>exercise <span class=\"_ _2b\"></span>period <span class=\"_ _21\"></span>of <span class=\"_ _2b\"></span>five <span class=\"_ _2b\"></span>years. <span class=\"_ _21\"></span>The <span class=\"_ _2b\"></span>first <span class=\"_ _2b\"></span>tranche<span class=\"_ _0\"></span> will <span class=\"_ _29\"></span>vest <span class=\"_ _29\"></span>when <span class=\"_ _29\"></span>the <span class=\"_ _29\"></span>closing<span class=\"_ _0\"></span> <span class=\"_ _29\"></span>mid-market <span class=\"_ _29\"></span>share <span class=\"_ _29\"></span>price <span class=\"_ _28\"></span>r<span class=\"_ _25\"></span>e<span class=\"_ _0\"></span>aches <span class=\"_ _29\"></span>7.5 <span class=\"_ _29\"></span>pence <span class=\"_ _29\"></span>or <span class=\"_ _29\"></span>above <span class=\"_ _28\"></span>for <span class=\"_ _29\"></span>three <span class=\"_ _29\"></span>consecutive trading <span class=\"_ _25\"></span>days. <span class=\"_ _25\"></span>The<span class=\"_ _0\"></span> <span class=\"_ _25\"></span>second <span class=\"_ _25\"></span>tranche will <span class=\"_ _25\"></span>vest <span class=\"_ _25\"></span>when <span class=\"_ _25\"></span>the <span class=\"_ _25\"></span>share <span class=\"_ _25\"></span>price <span class=\"_ _25\"></span>reaches <span class=\"_ _25\"></span>12.<span class=\"_ _0\"></span>5 <span class=\"_ _25\"></span>pence. <span class=\"_ _25\"></span>The <span class=\"_ _25\"></span>thir<span class=\"_ _0\"></span>d <span class=\"_ _25\"></span>tranche<span class=\"_ _0\"></span> will vest when the <span class=\"_ _0\"></span>share price reach<span class=\"_ _2b\"></span>es<span class=\"_ _25\"></span> 17.<span class=\"_ _0\"></span>5 pence. The <span class=\"_ _28\"></span>Board <span class=\"_ _28\"></span>approved <span class=\"_ _28\"></span>the <span class=\"_ _28\"></span>issuance <span class=\"_ _25\"></span>of<span class=\"_ _25\"></span> <span class=\"_ _25\"></span>these <span class=\"_ _28\"></span>share <span class=\"_ _28\"></span>option <span class=\"_ _28\"></span>grants <span class=\"_ _28\"></span>to <span class=\"_ _28\"></span>incentivise <span class=\"_ _28\"></span>and <span class=\"_ _25\"></span>r<span class=\"_ _25\"></span>etain <span class=\"_ _25\"></span>the <span class=\"_ _28\"></span>Directors, who <span class=\"_ _0\"></span>are co<span class=\"_ _0\"></span>nsidered <span class=\"_ _2b\"></span>key to <span class=\"_ _0\"></span>enhancing <span class=\"_ _2b\"></span>the futu<span class=\"_ _0\"></span>re m<span class=\"_ _0\"></span>arket <span class=\"_ _2b\"></span>val<span class=\"_ _25\"></span>ue <span class=\"_ _2b\"></span>of the <span class=\"_ _2b\"></span>Company a<span class=\"_ _0\"></span>nd <span class=\"_ _2b\"></span>notes the <span class=\"_ _0\"></span>premium <span class=\"_ _2b\"></span>of the exercise pric<span class=\"_ _0\"></span>e relative t<span class=\"_ _0\"></span>o the current share <span class=\"_ _0\"></span>price.  These <span class=\"_ _2b\"></span>options <span class=\"_ _2b\"></span>are <span class=\"_ _2b\"></span>valued <span class=\"_ _2b\"></span>in acco<span class=\"_ _2b\"></span>r<span class=\"_ _25\"></span>dan<span class=\"_ _0\"></span>ce <span class=\"_ _2b\"></span>with <span class=\"_ _2b\"></span>IFRS 2,<span class=\"_ _0\"></span> <span class=\"_ _2b\"></span>as <span class=\"_ _2b\"></span>equity se<span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>tled<span class=\"_ _0\"></span> <span class=\"_ _2b\"></span>share-based <span class=\"_ _2b\"></span>payment <span class=\"_ _2b\"></span>transactions.  \u00a3104,734 ha<span class=\"_ _2b\"></span>s been r<span class=\"_ _0\"></span>ecognised <span class=\"_ _2b\"></span>as the <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>of e<span class=\"_ _0\"></span>mployee <span class=\"_ _2b\"></span>compensation a<span class=\"_ _0\"></span>nd <span class=\"_ _0\"></span>this <span class=\"_ _2b\"></span>will<span class=\"_ _25\"></span> <span class=\"_ _2b\"></span>be charged <span class=\"_ _2b\"></span>over a period of 5 years in the profit and loss account (\u00a320,9<span class=\"_ _0\"></span>47 per annum).  <span class=\"_ _25\"></span>In 2023 this annual charg<span class=\"_ _0\"></span>e was reduced to <span class=\"_ _2b\"></span>\u00a311,426 (net \u00a31,<span class=\"_ _0\"></span>904) due <span class=\"_ _0\"></span>to the <span class=\"_ _2b\"></span>forfeiting of <span class=\"_ _0\"></span>2 million op<span class=\"_ _2b\"></span>tions by a fo<span class=\"_ _2b\"></span>rmer<span class=\"_ _25\"></span> <span class=\"_ _0\"></span>Direct<span class=\"_ _0\"></span>or. The fair<span class=\"_ _0\"></span> value <span class=\"_ _2a\"> </span>was <span class=\"_ _2a\"> </span>calculated <span class=\"_ _2a\"> </span>using<span class=\"_ _0\"></span> <span class=\"_ _2a\"> </span>the <span class=\"_ _2a\"> </span>Black <span class=\"_ _2a\"> </span>Scholes <span class=\"_ _29\"> </span>m<span class=\"_ _25\"></span>ode<span class=\"_ _0\"></span>l <span class=\"_ _2a\"> </span>for <span class=\"_ _2a\"> </span>inputs <span class=\"_ _2a\"> </span>and <span class=\"_ _2a\"> </span>a <span class=\"_ _2a\"> </span>Monte <span class=\"_ _2a\"> </span>C<span class=\"_ _0\"></span>arlo <span class=\"_ _2a\"> </span>simulation; <span class=\"_ _29\"> </span>thi<span class=\"_ _25\"></span><span class=\"ls22\">s </span>application <span class=\"_ _25\"></span>simula<span class=\"_ _0\"></span>tes <span class=\"_ _25\"></span>the <span class=\"_ _25\"></span>stock\u2019s <span class=\"_ _25\"></span>share <span class=\"_ _25\"></span>price f<span class=\"_ _25\"></span>or <span class=\"_ _25\"></span>a <span class=\"_ _25\"></span>spec<span class=\"_ _0\"></span>ified <span class=\"_ _25\"></span>number <span class=\"_ _25\"></span>of <span class=\"_ _25\"></span>days. <span class=\"_ _25\"></span> <span class=\"_ _25\"></span>The <span class=\"_ _25\"></span>inputs <span class=\"_ _25\"></span>are <span class=\"_ _25\"></span>shown <span class=\"_ _25\"></span>in the table below.<span class=\"_ _0\"></span> Share Options<span class=\"ff1\"> </span>Share price 5.5p Exercise price 7.5p Expected life 5 years Volatility 83% Risk-free interest rate 3.04 % Expected dividends - Fair values \u00a30.024 per share Equity incentive s<span class=\"_ _0\"></span>cheme On <span class=\"_ _2b\"></span>22 July <span class=\"_ _2b\"></span>2024, <span class=\"_ _0\"></span>the <span class=\"_ _2b\"></span>Company <span class=\"_ _2b\"></span>i<span class=\"_ _25\"></span>ssued <span class=\"_ _2b\"></span>equity <span class=\"_ _2b\"></span>(7,345,350 <span class=\"_ _2b\"></span>new ordin<span class=\"_ _0\"></span>ary <span class=\"_ _0\"></span>shares) <span class=\"_ _2b\"></span>to th<span class=\"_ _0\"></span>e <span class=\"_ _2b\"></span>Directors unde<span class=\"_ _2b\"></span>r<span class=\"_ _25\"></span> <span class=\"_ _2b\"></span>the Company <span class=\"_ _27\"> </span>Equity <span class=\"_ _26\"> </span>Incentive <span class=\"_ _27\"> </span>Scheme <span class=\"_ _27\"> </span>and <span class=\"_ _27\"> </span>these <span class=\"_ _27\"> </span>were <span class=\"_ _26\"> </span>valued <span class=\"_ _2c\"> </span>at <span class=\"_ _26\"> </span>the <span class=\"_ _27\"> </span>share <span class=\"_ _27\"> </span>price <span class=\"_ _27\"> </span>on <span class=\"_ _27\"> </span>the <span class=\"_ _2c\"> </span>date <span class=\"_ _26\"> </span>of <span class=\"_ _27\"> </span>their Admission (1.3p). <span class=\"_ _25\"></span>This resulted in <span class=\"_ _25\"></span>a one-off <span class=\"_ _25\"></span>annual charge to <span class=\"_ _25\"></span>the profit <span class=\"_ _25\"></span>a<span class=\"_ _0\"></span>nd l<span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>ss <span class=\"_ _25\"></span>a<span class=\"_ _0\"></span>ccount in <span class=\"_ _25\"></span>the year of \u00a395,490. The total <span class=\"_ _25\"></span>num<span class=\"_ _0\"></span>ber of <span class=\"_ _25\"></span>shar<span class=\"_ _0\"></span>es granted <span class=\"_ _25\"></span>to an eligible employee will <span class=\"_ _25\"></span>b<span class=\"_ _0\"></span>e <span class=\"_ _25\"></span>d<span class=\"_ _0\"></span>ivided by three <span class=\"_ _25\"></span>- <span class=\"_ _25\"></span>refer<span class=\"_ _0\"></span>red to <span class=\"_ _25\"></span>as the first, second and third tranches. The first tranche will <span class=\"_ _25\"></span>b<span class=\"_ _0\"></span>e released from forfeiture obligations if after 12 months the share pr<span class=\"_ _0\"></span>ice is 2.5p or highe<span class=\"_ _0\"></span>r, the second tranche will be re<span class=\"_ _0\"></span>leased from <span class=\"_ _0\"></span>forfeiture obligat<span class=\"_ _0\"></span>ions if, <span class=\"_ _0\"></span>after <span class=\"_ _2b\"></span>24 mon<span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>hs <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>share <span class=\"_ _0\"></span>price <span class=\"_ _2b\"></span>is 3.5p <span class=\"_ _2b\"></span>or h<span class=\"_ _2b\"></span>i<span class=\"_ _25\"></span>ghe<span class=\"_ _0\"></span>r, <span class=\"_ _0\"></span>and <span class=\"_ _2b\"></span>the th<span class=\"_ _0\"></span>ird <span class=\"_ _2b\"></span>tranche w<span class=\"_ _0\"></span>ill <span class=\"_ _2b\"></span>be rel<span class=\"_ _0\"></span>eased <span class=\"_ _2b\"></span>from <span class=\"_ _0\"></span>forfeiture obligations if a<span class=\"_ _0\"></span>fter 36 months th<span class=\"_ _0\"></span>e share price <span class=\"_ _0\"></span>is 5.0p or higher. Share based pay<span class=\"_ _0\"></span>ment charge<span class=\"ffa\"> </span>Year ended 31 December 2025<span class=\"_ _0\"></span><span class=\"ff1\"> </span> \u00a3<span class=\"ff1\"> </span>Year ended 31 December 2024<span class=\"_ _0\"></span><span class=\"ff1\"> </span>\u00a3<span class=\"ff1\"> </span>Broker warrants <span class=\"_ _0\"></span> - 4,945 Share option charge<span class=\"_ _0\"></span> 11,426 11,426 11,426 16,371 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
    "language": "en",
    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-404": {
   "value": "<div class=\"c w4c h7b gs20\"><div class=\"t m0 x1 h4d y8ae ff6 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 hb y8af ff2 fs1 fc0 sc0 ls0 ws0\">22.  <span class=\"_ _38\"> </span><span class=\"ls16\">RELATED PARTY TRANSACT<span class=\"_ _25\"></span>IONS</span><span class=\"ff1\"> </span></div><div class=\"t m0 x1 hb y8b0 ff1 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 hb y868 ff1 fs1 fc0 sc0 ls0 ws0\">Balances <span class=\"_ _28\"></span>and <span class=\"_ _29\"></span>transaction<span class=\"_ _0\"></span>s <span class=\"_ _28\"></span>bet<span class=\"_ _25\"></span>wee<span class=\"_ _2b\"></span>n <span class=\"_ _29\"></span>the <span class=\"_ _29\"></span>Company <span class=\"_ _28\"></span>and <span class=\"_ _28\"></span>its <span class=\"_ _29\"></span>subsidiaries, <span class=\"_ _28\"></span>which <span class=\"_ _28\"></span>are <span class=\"_ _29\"></span>related <span class=\"_ _28\"></span>parties, <span class=\"_ _28\"></span>have </div><div class=\"t m0 x1 hb y77c ff1 fs1 fc0 sc0 ls0 ws0\">been eliminated o<span class=\"_ _0\"></span>n consolidat<span class=\"_ _0\"></span>ion. </div><div class=\"t m0 x1 hb y8b1 ff1 fs1 fc0 sc0 ls0 ws0\">Funding provided di<span class=\"_ _0\"></span>rectly to the subs<span class=\"_ _0\"></span>idiaries by the p<span class=\"_ _0\"></span>arent compan<span class=\"_ _0\"></span>y during the ye<span class=\"_ _2b\"></span>ar<span class=\"_ _25\"></span> are a<span class=\"_ _0\"></span>s follows: </div><div class=\"t m0 x1 hb y8b2 ff1 fs1 fc0 sc0 ls16 ws0\">ARM<span class=\"ls0\">   \u00a347,746  (2024: \u00a314<span class=\"_ _0\"></span>7,243) </span></div><div class=\"t m0 x1 hb y8b3 ff1 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h80 y8b4 ffa fs1 fc0 sc0 ls0 ws0\">Transactions with Di<span class=\"_ _0\"></span>rectors:<span class=\"ff1\"> </span></div><div class=\"t m0 x1 hb y8b5 ff1 fs1 fc0 sc0 ls0 ws0\">Remuneration du<span class=\"_ _0\"></span>e and paid and<span class=\"_ _2b\"></span> share options granted<span class=\"_ _0\"></span> to the Direc<span class=\"_ _0\"></span>tors is di<span class=\"_ _0\"></span>sclosed in <span class=\"_ _0\"></span>the Remune<span class=\"_ _0\"></span>ration </div><div class=\"t m0 x1 hb y8b6 ff1 fs1 fc0 sc0 ls0 ws0\">Report on pages 22 to<span class=\"_ _0\"></span> 25. </div><div class=\"t m0 x1 hb y8b7 ff1 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 hb y8b8 ff1 fs1 fc0 sc0 ls0 ws0\">On  17  June  2025,  the  Company  acquired  80%  of  the  share  capi<span class=\"_ _0\"></span>tal  of <span class=\"_ _2f\"> </span>Geo-Services  a  company </div><div class=\"t m0 x1 hb y811 ff1 fs1 fc0 sc0 ls0 ws0\">incorporated <span class=\"_ _25\"></span>in <span class=\"_ _25\"></span>Morocco <span class=\"_ _25\"></span>for <span class=\"_ _28\"></span>\u00a36,460 <span class=\"_ _28\"></span>on <span class=\"_ _25\"></span>this <span class=\"_ _28\"></span>date. <span class=\"_ _25\"></span>The <span class=\"_ _25\"></span>company <span class=\"_ _25\"></span>was <span class=\"_ _28\"></span>dormant <span class=\"_ _25\"></span>in <span class=\"_ _28\"></span>the <span class=\"_ _25\"></span>year. <span class=\"_ _28\"></span> <span class=\"_ _28\"></span>Noureddine </div><div class=\"t m0 x1 hb y8b9 ff1 fs1 fc0 sc0 ls0 ws0\">Sabraoui owned 20<span class=\"_ _0\"></span>% of this co<span class=\"_ _0\"></span>mpany on incorporatio<span class=\"_ _0\"></span>n. </div><div class=\"t m0 x1 hb y8ba ff1 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 hb y8bb ff1 fs1 fc0 sc0 ls0 ws0\">Noureddine <span class=\"_ _26\"> </span>Sabraoui <span class=\"_ _27\"> </span>received <span class=\"_ _26\"> </span>a <span class=\"_ _27\"> </span>\u00a324,728 <span class=\"_ _2c\"> </span>loan <span class=\"_ _26\"> </span>from <span class=\"_ _27\"> </span>the <span class=\"_ _27\"> </span>company <span class=\"_ _26\"> </span>during <span class=\"_ _27\"> </span>the <span class=\"_ _27\"> </span>year <span class=\"_ _27\"> </span>to <span class=\"_ _2c\"> </span>support <span class=\"_ _26\"> </span>pilot </div><div class=\"t m0 x1 hb y8bc ff1 fs1 fc0 sc0 ls0 ws0\">commodity <span class=\"_ _2b\"></span>trading <span class=\"_ _2b\"></span>activities. <span class=\"_ _2b\"></span>The <span class=\"_ _2b\"></span>loan <span class=\"_ _2b\"></span>was <span class=\"_ _2b\"></span>repaid <span class=\"_ _2b\"></span>i<span class=\"_ _25\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _2b\"></span>full <span class=\"_ _0\"></span>within <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>year <span class=\"_ _2b\"></span>and <span class=\"_ _2b\"></span>carried <span class=\"_ _2b\"></span>an <span class=\"_ _2b\"></span>effective <span class=\"_ _2b\"></span>i<span class=\"_ _25\"></span>n<span class=\"_ _0\"></span>terest </div><div class=\"t m0 x1 hb y8bd ff1 fs1 fc0 sc0 ls0 ws0\">rate of 35%. </div><div class=\"t m0 x1 hb yca ff1 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h80 y8be ffa fs1 fc0 sc0 ls0 ws0\">Transactions with Jo<span class=\"_ _0\"></span>int Venture<span class=\"_ _0\"></span>s: </div><div class=\"t m0 x1 hb y8bf ff1 fs1 fc0 sc0 ls0 ws0\">As disclosed in no<span class=\"_ _0\"></span>te 14 above. </div><div class=\"t m0 x1 hb y267 ff1 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h80 y244 ffa fs1 fc0 sc0 ls0 ws0\"> </div></div>Transactions with Oth<span class=\"_ _2b\"></span>er<span class=\"_ _25\"></span> R<span class=\"_ _2b\"></span>el<span class=\"_ _25\"></span>a<span class=\"_ _0\"></span>ted Parties: Mr <span class=\"_ _25\"></span>Dominic <span class=\"_ _25\"></span>Traynor <span class=\"_ _25\"></span>is <span class=\"_ _25\"></span>a <span class=\"_ _25\"></span>Partner <span class=\"_ _25\"></span>at <span class=\"_ _25\"></span>Druc<span class=\"_ _0\"></span>es <span class=\"_ _25\"></span>LLP <span class=\"_ _25\"></span>who <span class=\"_ _25\"></span>have <span class=\"_ _25\"></span>provid<span class=\"_ _0\"></span>ed <span class=\"_ _25\"></span>the <span class=\"_ _25\"></span>Company <span class=\"_ _25\"></span>with <span class=\"_ _25\"></span>lega<span class=\"_ _0\"></span>l <span class=\"_ _25\"></span>services during <span class=\"_ _25\"></span>t<span class=\"_ _25\"></span>h<span class=\"_ _0\"></span>e <span class=\"_ _28\"></span>year <span class=\"_ _25\"></span>costing <span class=\"_ _25\"></span>\u00a3<span class=\"_ _25\"></span>48,785 <span class=\"_ _25\"></span>(2024: <span class=\"_ _25\"></span>\u00a332,098) <span class=\"_ _28\"></span>and <span class=\"_ _25\"></span>the <span class=\"_ _28\"></span>balance <span class=\"_ _28\"></span>due <span class=\"_ _25\"></span>to <span class=\"_ _28\"></span>Druces <span class=\"_ _25\"></span>LLP <span class=\"_ _28\"></span>at <span class=\"_ _28\"></span>year <span class=\"_ _25\"></span>end <span class=\"_ _28\"></span>was \u00a34,000<span class=\"ls24\">  </span>(2024: <span class=\"_ _0\"></span>\u00a31,966). <span class=\"_ _2b\"></span> Sin<span class=\"_ _0\"></span>ce be<span class=\"_ _2b\"></span>i<span class=\"_ _25\"></span>ng<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>appointed <span class=\"_ _2b\"></span>as a <span class=\"_ _2b\"></span>Director <span class=\"_ _2b\"></span>of the<span class=\"_ _0\"></span> C<span class=\"_ _0\"></span>ompany <span class=\"_ _0\"></span>Dom<span class=\"_ _0\"></span>inic <span class=\"_ _2b\"></span>has not <span class=\"_ _2b\"></span>been p<span class=\"_ _0\"></span>art of the legal tea<span class=\"_ _0\"></span>m providing serv<span class=\"_ _0\"></span>ices to the Com<span class=\"_ _0\"></span>pany. The <span class=\"_ _25\"></span>transac<span class=\"_ _0\"></span>tions <span class=\"_ _25\"></span>w<span class=\"_ _0\"></span>ith <span class=\"_ _25\"></span>Gilini Holdings <span class=\"_ _25\"></span>Limit<span class=\"_ _0\"></span>ed <span class=\"_ _25\"></span><span class=\"ff4\">(\u201cGilini\u201d)</span>, a <span class=\"_ _25\"></span>significant investor, are <span class=\"_ _25\"></span>set <span class=\"_ _25\"></span>out<span class=\"_ _0\"></span> <span class=\"_ _25\"></span>in notes <span class=\"_ _25\"></span>16<span class=\"_ _0\"></span> and <span class=\"_ _25\"></span>21 <span class=\"_ _25\"></span>in <span class=\"_ _25\"></span>relat<span class=\"_ _0\"></span>ion <span class=\"_ _25\"></span>to <span class=\"_ _25\"></span>CLNs<span class=\"_ _2b\"></span> <span class=\"_ _25\"></span>and <span class=\"_ _25\"></span>shares <span class=\"_ _25\"></span>issued. <span class=\"_ _25\"></span>Gilini <span class=\"_ _25\"></span>charged t<span class=\"_ _25\"></span>he <span class=\"_ _25\"></span>C<span class=\"_ _0\"></span>ompany <span class=\"_ _25\"></span>\u00a336,0<span class=\"_ _0\"></span>00 <span class=\"_ _25\"></span>per <span class=\"_ _25\"></span>annu<span class=\"_ _0\"></span>m <span class=\"_ _25\"></span>(2024: \u00a3nil) <span class=\"_ _2b\"></span>as a<span class=\"_ _0\"></span> <span class=\"_ _2b\"></span>management/board <span class=\"_ _2b\"></span>fee <span class=\"_ _2b\"></span>for <span class=\"_ _2b\"></span>the se<span class=\"_ _0\"></span>rvices <span class=\"_ _2b\"></span>of <span class=\"_ _2b\"></span>Russell <span class=\"_ _0\"></span>Tucker <span class=\"_ _2b\"></span>and <span class=\"_ _0\"></span>recharged <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>Company <span class=\"_ _2b\"></span>\u00a312,290 for legal fees. The b<span class=\"_ _0\"></span>alance due to G<span class=\"_ _0\"></span>ilini at 31 Decem<span class=\"_ _0\"></span>ber 2025 is<span class=\"_ _0\"></span> \u00a325,328 (22024: \u00a3nil).<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "en",
    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-405": {
   "value": "23. <span class=\"_ _41\"> </span>COMMITMEN<span class=\"_ _0\"></span>TS, PROVISI<span class=\"_ _0\"></span>ONS, CONTINGEN<span class=\"_ _2b\"></span>T LIABILITIES AND A<span class=\"_ _0\"></span>SSETS<span class=\"ff1\"> </span>The Joint Venture Agr<span class=\"_ _0\"></span>eement enter<span class=\"_ _0\"></span>ed into with Copper<span class=\"_ _0\"></span>nicus Mining Comp<span class=\"_ _0\"></span>any SARL on 19 May 2<span class=\"_ _2b\"></span>025 requires <span class=\"_ _2b\"></span>the <span class=\"_ _2b\"></span>Group <span class=\"_ _2b\"></span>to <span class=\"_ _0\"></span>fund <span class=\"_ _2b\"></span>an <span class=\"_ _2b\"></span>initial <span class=\"_ _0\"></span>drilling<span class=\"_ _0\"></span> <span class=\"_ _2b\"></span>programme <span class=\"_ _2b\"></span>to <span class=\"_ _0\"></span>produce <span class=\"_ _2b\"></span>a <span class=\"_ _2b\"></span>JORC <span class=\"_ _2b\"></span>compliant <span class=\"_ _2b\"></span>resource <span class=\"_ _2b\"></span>estimate and <span class=\"_ _28\"></span>f<span class=\"_ _25\"></span>ollowi<span class=\"_ _0\"></span>ng <span class=\"_ _28\"></span>this <span class=\"_ _29\"></span>a <span class=\"_ _29\"></span>feasibil<span class=\"_ _0\"></span>ity <span class=\"_ _29\"></span>study.<span class=\"ls25\">  </span><span class=\"ff4\">Each<span class=\"_ _0\"></span> <span class=\"_ _29\"></span>deliverab<span class=\"_ _2b\"></span>le <span class=\"_ _29\"></span>is <span class=\"_ _29\"></span>at <span class=\"_ _28\"></span>the <span class=\"_ _29\"></span>Company\u2019s <span class=\"_ _28\"></span>discretion <span class=\"_ _29\"></span>and <span class=\"_ _28\"></span>a <span class=\"_ _29\"></span>timing </span>extension may be<span class=\"_ _0\"></span> requested (2024: \u00a3n<span class=\"_ _0\"></span>il).  ",
   "dimensions": {
    "concept": "cmrs:DisclosureOfCommitmentsProvisionsContingentLiabilitiesAndAssets",
    "language": "en",
    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-406": {
   "value": "24. <span class=\"_ _41\"> </span>FINAN<span class=\"_ _0\"></span>CIAL INSTRU<span class=\"_ _0\"></span>MENTS <span class=\"ff5\">\u2013</span> RISK MANA<span class=\"_ _0\"></span>GEMENT<span class=\"ff1\"> </span>Capital risk manage<span class=\"_ _0\"></span>ment<span class=\"ff1\"> </span>The <span class=\"_ _25\"></span>Directors\u2019 objectives <span class=\"_ _25\"></span>when <span class=\"_ _25\"></span>managing<span class=\"_ _0\"></span> <span class=\"_ _25\"></span>capital <span class=\"_ _25\"></span>are to <span class=\"_ _25\"></span>safeguard <span class=\"_ _25\"></span>the <span class=\"_ _25\"></span>Group\u2019s ability <span class=\"_ _25\"></span>to <span class=\"_ _25\"></span>continue as<span class=\"_ _25\"></span> a going <span class=\"_ _28\"></span>concern <span class=\"_ _28\"></span>in <span class=\"_ _28\"></span>order <span class=\"_ _25\"></span>t<span class=\"_ _25\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _25\"></span>pr<span class=\"_ _25\"></span>ovide <span class=\"_ _25\"></span>returns <span class=\"_ _28\"></span>for <span class=\"_ _28\"></span>Shareholders <span class=\"_ _25\"></span>and <span class=\"_ _28\"></span>benefits <span class=\"_ _28\"></span>for <span class=\"_ _28\"></span>other <span class=\"_ _28\"></span>stakeholde<span class=\"_ _0\"></span>rs <span class=\"_ _28\"></span>and <span class=\"_ _28\"></span>to maintain <span class=\"_ _27\"> </span>an <span class=\"_ _2c\"> </span>optimal <span class=\"_ _27\"> </span>capital <span class=\"_ _27\"> </span>structure <span class=\"_ _27\"> </span>to <span class=\"_ _2c\"> </span>reduce <span class=\"_ _27\"> </span>the <span class=\"_ _2c\"> </span>cost <span class=\"_ _2c\"> </span>of <span class=\"_ _27\"> </span>capital. <span class=\"_ _27\"> </span>At <span class=\"_ _2c\"> </span>the <span class=\"_ _27\"> </span>date <span class=\"_ _2c\"> </span>of <span class=\"_ _27\"> </span>these <span class=\"_ _27\"> </span>financial statements, the G<span class=\"_ _0\"></span>roup had been <span class=\"_ _0\"></span>financed from <span class=\"_ _0\"></span>equity and borrowi<span class=\"_ _0\"></span>ngs.  The <span class=\"_ _29\"></span>Group <span class=\"_ _28\"></span>is <span class=\"_ _29\"></span>exposed<span class=\"_ _0\"></span> <span class=\"_ _28\"></span>t<span class=\"_ _25\"></span>hrough <span class=\"_ _28\"></span>its <span class=\"_ _29\"></span>operat<span class=\"_ _0\"></span>ions <span class=\"_ _29\"></span>to <span class=\"_ _28\"></span>a <span class=\"_ _29\"></span>number <span class=\"_ _28\"></span>of <span class=\"_ _29\"></span>risks, <span class=\"_ _28\"></span>the <span class=\"_ _29\"></span>most <span class=\"_ _28\"></span>significant <span class=\"_ _28\"></span>of <span class=\"_ _29\"></span>which <span class=\"_ _28\"></span>ar<span class=\"_ _25\"></span>e<span class=\"_ _2b\"></span> credit risk, liquid<span class=\"_ _0\"></span>ity risk an<span class=\"_ _0\"></span>d foreign exchang<span class=\"_ _2b\"></span>e risks. In common with all o<span class=\"_ _0\"></span>ther businesses, the<span class=\"_ _0\"></span> Group is<span class=\"_ _0\"></span> exposed <span class=\"_ _27\"> </span>to <span class=\"_ _27\"> </span>risks <span class=\"_ _27\"> </span>that <span class=\"_ _27\"> </span>arise <span class=\"_ _2c\"> </span>from <span class=\"_ _27\"> </span>its <span class=\"_ _27\"> </span>use <span class=\"_ _27\"> </span>of<span class=\"_ _25\"></span> <span class=\"_ _26\"> </span>financ<span class=\"ff4\">ial <span class=\"_ _27\"> </span>instruments. <span class=\"_ _27\"> </span>This <span class=\"_ _2c\"> </span>note <span class=\"_ _27\"> </span>descr<span class=\"_ _0\"></span>ibes <span class=\"_ _27\"> </span>the <span class=\"_ _2c\"> </span>Group<span class=\"_ _0\"></span>\u2019s </span>objectives, <span class=\"_ _29\"></span>policies <span class=\"_ _29\"></span>and <span class=\"_ _2a\"> </span>pr<span class=\"_ _0\"></span>ocesses <span class=\"_ _29\"></span>for <span class=\"_ _29\"> </span>m<span class=\"_ _25\"></span>an<span class=\"_ _0\"></span>aging <span class=\"_ _29\"></span>those <span class=\"_ _29\"> </span>risks <span class=\"_ _2a\"> </span>and <span class=\"_ _29\"></span>the <span class=\"_ _29\"></span>methods <span class=\"_ _2a\"> </span>used <span class=\"_ _29\"></span>to <span class=\"_ _29\"></span>measure <span class=\"_ _2a\"> </span>them. Further  quantitat<span class=\"_ _0\"></span>ive  information <span class=\"_ _2c\"> </span>in  respect  of  these  risks <span class=\"_ _2c\"> </span>is  presented  throughout <span class=\"_ _2c\"> </span>these  financial<span class=\"_ _0\"></span> statements. Financial instru<span class=\"_ _0\"></span>ments<span class=\"ff1\"> </span>Categories of fin<span class=\"_ _0\"></span>ancial assets an<span class=\"_ _0\"></span>d liabilities The <span class=\"_ _2b\"></span>carrying <span class=\"_ _2b\"></span>amounts <span class=\"_ _2b\"></span>presented <span class=\"_ _2b\"></span>in <span class=\"_ _2b\"></span>the <span class=\"_ _0\"></span>Consolidat<span class=\"_ _0\"></span>ed <span class=\"_ _2b\"></span>and <span class=\"_ _2b\"></span>Company <span class=\"_ _2b\"></span>Statement <span class=\"_ _2b\"></span>of <span class=\"_ _2b\"></span>financial <span class=\"_ _0\"></span>position <span class=\"_ _21\"></span>r<span class=\"_ _25\"></span>elat<span class=\"_ _0\"></span>e to the following <span class=\"_ _0\"></span>categories of as<span class=\"_ _0\"></span>sets and liab<span class=\"_ _0\"></span>ilities: <table class=\"s w15a hd0\" id=\"_95728d01-0ddc-414a-b502-209e2d06471d\"><tr><td></td><td class=\"c x1ce ya8e wc7 h3d\"><div class=\"t m0 xc3 hb y4b5 ff2 fs1 fc0 sc0 ls0 ws0\">Group<span class=\"ff1\"> </span></div></td><td></td><td class=\"c x1cf ya8e wc8 h3d\"><div class=\"t m0 x61 hb y4b5 ff2 fs1 fc0 sc0 ls0 ws0\">Company<span class=\"ff1\"> </span></div></td><td></td></tr><tr><td class=\"c x1d0 ya8f w15b hb8\"><div class=\"t m0 xd7 h9 y9c8 ff2 fs1 fc0 sc0 ls0 ws0\">Financial assets <span class=\"_ _0\"></span>measured<span class=\"_ _61\"> </span></div></td><td class=\"c x1d1 ya90 wd2 hb8\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">As at<span class=\"_ _61\"> </span></div></td><td class=\"c x1d2 ya90 wd2 hb8\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">As at<span class=\"_ _61\"> </span></div></td><td class=\"c x1d3 ya90 wd2 hb8\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">As at<span class=\"_ _61\"> </span></div></td><td class=\"c x1d4 ya90 wd2 hb8\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">As at<span class=\"_ _61\"> </span></div></td></tr><tr><td class=\"c x1d0 ya91 w15c hb8\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">at amortised co<span class=\"_ _0\"></span>st:<span class=\"_ _61\"> </span></div></td><td class=\"c x1d5 ya91 wcf hb8\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">31 December</div></td><td class=\"c x1d6 ya91 wcf hb8\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">31 December</div></td><td class=\"c x1d7 ya91 wcf hb8\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">31 December</div></td><td class=\"c x1d8 ya91 wcf hb8\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">31 December<span class=\"_ _61\"> </span></div></td></tr><tr><td></td><td class=\"c x1d9 ya92 wd0 hb8\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">2025<span class=\"_ _61\"> </span></div></td><td class=\"c x1da ya92 wd0 hb8\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">2024<span class=\"_ _61\"> </span></div></td><td class=\"c x1db ya92 wd0 hb8\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">2025<span class=\"_ _61\"> </span></div></td><td class=\"c x1dc ya92 wd0 hb8\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">2024<span class=\"_ _61\"> </span></div></td></tr><tr><td></td><td class=\"c x1dd ya93 w15d hb8\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3<span class=\"_ _61\"> </span></div></td><td class=\"c x1de ya93 w109 hb8\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3<span class=\"_ _61\"> </span></div></td><td class=\"c x1df ya93 w109 hb8\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3<span class=\"_ _61\"> </span></div></td><td class=\"c x1e0 ya93 w109 hb8\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3<span class=\"_ _61\"> </span></div></td></tr><tr><td class=\"c xe1 ya94 wc6 h3e\"><div class=\"t m0 xf hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">Trade and other r<span class=\"_ _0\"></span>eceivables </div></td><td class=\"c x1ce ya94 wc9 h3e\"><div class=\"t m0 xc7 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">44,114 </div></td><td class=\"c x1e1 ya94 wca h3e\"><div class=\"t m0 x25 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1cf ya94 wc9 h3e\"><div class=\"t m0 xc7 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">17,422 </div></td><td class=\"c x1e2 ya94 wbf h3e\"><div class=\"t m0 xc7 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">75,061 </div></td></tr><tr><td class=\"c xe1 ya95 wc6 h3e\"><div class=\"t m0 xf hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">Cash and cash equ<span class=\"_ _0\"></span>ivalents </div></td><td class=\"c x1ce ya95 wc9 h3e\"><div class=\"t m0 xc7 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">88,929 </div></td><td class=\"c x1e1 ya95 wca h3e\"><div class=\"t m0 xc7 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">70,073 </div></td><td class=\"c x1cf ya95 wc9 h3e\"><div class=\"t m0 xc7 hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">76,668 </div></td><td class=\"c x1e2 ya95 wbf h3e\"><div class=\"t m0 x4c hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">9,188 </div></td></tr><tr><td></td><td class=\"c x1ce ya96 wc9 h3e\"><div class=\"t m0 x31 h9 y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">133,043 </div></td><td class=\"c x1e1 ya96 wca h3e\"><div class=\"t m0 xc7 hb y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">70,073<span class=\"ff1\"> </span></div></td><td class=\"c x1cf ya96 wc9 h3e\"><div class=\"t m0 xc7 h9 y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">94,090 </div></td><td class=\"c x1e2 ya96 wbf h3e\"><div class=\"t m0 xc7 hb y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">84,249<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c xe1 ya97 wc6 h3e\"><div class=\"t m0 xf h4d y4b0 ff6 fs1 fc0 sc0 ls0 ws0\">Current Liabiliti<span class=\"_ _0\"></span>es </div></td><td class=\"c x1ce ya97 wc7 h3e\"><div class=\"t m0 xc3 hb y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">Group<span class=\"ff1\"> </span></div></td><td></td><td class=\"c x1cf ya97 wc8 h3e\"><div class=\"t m0 x61 hb y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">Company<span class=\"ff1\"> </span></div></td><td></td></tr><tr><td class=\"c x1d0 ya98 w15e hb8\"><div class=\"t m0 xd7 h9 y9c8 ff2 fs1 fc0 sc0 ls0 ws0\">Financial liabi<span class=\"_ _0\"></span>lities<span class=\"_ _61\"> </span></div></td><td class=\"c x1d1 ya99 wd2 hb8\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">As at<span class=\"_ _61\"> </span></div></td><td class=\"c x1d2 ya99 wd2 hb8\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">As at<span class=\"_ _61\"> </span></div></td><td class=\"c x1d3 ya99 wd2 hb8\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">As at<span class=\"_ _61\"> </span></div></td><td class=\"c x1d4 ya99 wd2 hb8\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">As at<span class=\"_ _61\"> </span></div></td></tr><tr><td class=\"c x1d0 ya9a w15f hb8\"><div class=\"t m0 xd7 h9 y9c8 ff2 fs1 fc0 sc0 ls0 ws0\">measured at a<span class=\"_ _0\"></span>mortised<span class=\"_ _61\"> </span></div></td><td class=\"c x1d5 ya9b wcf hb8\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">31 December</div></td><td class=\"c x1d6 ya9b wcf hb8\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">31 December</div></td><td class=\"c x1d7 ya9b wcf hb8\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">31 December</div></td><td class=\"c x1d8 ya9b wcf hb8\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">31 December<span class=\"_ _61\"> </span></div></td></tr><tr><td class=\"c x1d0 ya9c w160 hb8\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">cost:<span class=\"_ _61\"> </span></div></td><td class=\"c x1d9 ya9c wd0 hb8\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">2025<span class=\"_ _61\"> </span></div></td><td class=\"c x1da ya9c wd0 hb8\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">2024<span class=\"_ _61\"> </span></div></td><td class=\"c x1db ya9c wd0 hb8\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">2025<span class=\"_ _61\"> </span></div></td><td class=\"c x1dc ya9c wd0 hb8\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">2024<span class=\"_ _61\"> </span></div></td></tr><tr><td></td><td class=\"c x1dd ya9d w15d hb8\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3<span class=\"_ _61\"> </span></div></td><td class=\"c x1de ya9d w109 hb8\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3<span class=\"_ _61\"> </span></div></td><td class=\"c x1df ya9d w109 hb8\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3<span class=\"_ _61\"> </span></div></td><td class=\"c x1e0 ya9d w109 hb8\"><div class=\"t m0 xd7 hb y944 ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3<span class=\"_ _61\"> </span></div></td></tr><tr><td class=\"c xe1 ya9e wc6 h56\"><div class=\"t m0 xf hb y567 ff1 fs1 fc0 sc0 ls0 ws0\">Trade and other pay<span class=\"_ _0\"></span>ables </div></td><td class=\"c x1ce ya9e wc9 h56\"><div class=\"t m0 x31 hb y4b7 ff1 fs1 fc0 sc0 ls0 ws0\">209,891 </div></td><td class=\"c x1e1 ya9e wca h56\"><div class=\"t m0 x31 hb y567 ff1 fs1 fc0 sc0 ls0 ws0\">244,983 </div></td><td class=\"c x1cf ya9e wc9 h56\"><div class=\"t m0 x31 hb y567 ff1 fs1 fc0 sc0 ls0 ws0\">206,693 </div></td><td class=\"c x1e2 ya9e wbf h56\"><div class=\"t m0 x31 hb y567 ff1 fs1 fc0 sc0 ls0 ws0\">238,787 </div></td></tr><tr><td class=\"c xe1 ya9f wc6 h56\"><div class=\"t m0 xf hb y567 ff1 fs1 fc0 sc0 ls0 ws0\">Lease liabilities <span class=\"_ _0\"></span>and CLNs </div></td><td class=\"c x1ce ya9f wc9 h56\"><div class=\"t m0 x31 hb y4b7 ff1 fs1 fc0 sc0 ls0 ws0\">485,788 </div></td><td class=\"c x1e1 ya9f wca h56\"><div class=\"t m0 x31 hb y4b7 ff1 fs1 fc0 sc0 ls0 ws0\">239,144 </div></td><td class=\"c x1cf ya9f wc9 h56\"><div class=\"t m0 x31 h1 y4b7 ff1 fs1 fc0 sc0 ls0 ws0\">485,788<span class=\"fs0\"> </span></div></td><td class=\"c x1e2 ya9f wbf h56\"><div class=\"t m0 x31 h1 y4b7 ff1 fs1 fc0 sc0 ls0 ws0\">239,144<span class=\"fs0\"> </span></div></td></tr><tr><td></td><td class=\"c x1ce yaa0 wc9 h56\"><div class=\"t m0 x31 h1 y4b7 ff2 fs1 fc0 sc0 ls0 ws0\">695,679<span class=\"ff1 fs0\"> </span></div></td><td class=\"c x1e1 yaa0 wca h56\"><div class=\"t m0 x31 h1 y4b7 ff2 fs1 fc0 sc0 ls0 ws0\">484,127<span class=\"ff1 fs0\"> </span></div></td><td class=\"c x1cf yaa0 wc9 h56\"><div class=\"t m0 x31 h1 y4b7 ff2 fs1 fc0 sc0 ls0 ws0\">692,481<span class=\"ff1 fs0\"> </span></div></td><td class=\"c x1e2 yaa0 wbf h56\"><div class=\"t m0 x31 h9 y567 ff2 fs1 fc0 sc0 ls0 ws0\">477,931 </div></td></tr></table><div class=\"gs22\"><table class=\"s w161 hd1\" id=\"_e9e6528d-b721-49b5-aac2-618aee2c9619\"><tr><td></td><td class=\"c x1e3 yaa1 wc7 h8b\"><div class=\"t m0 xc3 hb y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">Group<span class=\"ff1\"> </span></div></td><td></td><td class=\"c x19d yaa1 wc8 h8b\"><div class=\"t m0 x61 hb y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">Company<span class=\"ff1\"> </span></div></td><td></td></tr><tr><td class=\"c xeb yaa3 w162 hd2\"><div class=\"t m0 xd7 h4d yaa2 ff6 fs1 fc0 sc0 ls0 ws0\">Non-current liab<span class=\"_ _0\"></span>ilities<span class=\"_ _61\"> </span></div></td><td class=\"c x1e4 yaa4 wd2 ha1\"><div class=\"t m0 xd7 hb y8fb ff2 fs1 fc0 sc0 ls0 ws0\">As at<span class=\"_ _61\"> </span></div></td><td class=\"c x1e5 yaa4 wd2 ha1\"><div class=\"t m0 xd7 hb y8fb ff2 fs1 fc0 sc0 ls0 ws0\">As at<span class=\"_ _61\"> </span></div></td><td class=\"c x1e6 yaa4 wd2 ha1\"><div class=\"t m0 xd7 hb y8fb ff2 fs1 fc0 sc0 ls0 ws0\">As at<span class=\"_ _61\"> </span></div></td><td class=\"c x1e7 yaa4 wd2 ha1\"><div class=\"t m0 xd7 hb y8fb ff2 fs1 fc0 sc0 ls0 ws0\">As at<span class=\"_ _61\"> </span></div></td></tr><tr><td class=\"c xeb yaa5 w15e ha1\"><div class=\"t m0 xd7 h9 y8fd ff2 fs1 fc0 sc0 ls0 ws0\">Financial liabi<span class=\"_ _0\"></span>lities<span class=\"_ _61\"> </span></div></td><td class=\"c x1e8 yaa6 wcf ha1\"><div class=\"t m0 xd7 hb y8fb ff2 fs1 fc0 sc0 ls0 ws0\">31 December</div></td><td class=\"c x1e9 yaa6 wcf ha1\"><div class=\"t m0 xd7 hb y8fb ff2 fs1 fc0 sc0 ls0 ws0\">31 December</div></td><td class=\"c x1ea yaa6 wcf ha1\"><div class=\"t m0 xd7 hb y8fb ff2 fs1 fc0 sc0 ls0 ws0\">31 December</div></td><td class=\"c x1eb yaa6 wcf ha1\"><div class=\"t m0 xd7 hb y8fb ff2 fs1 fc0 sc0 ls0 ws0\">31 December<span class=\"_ _61\"> </span></div></td></tr><tr><td class=\"c xeb yaa7 w163 hd3\" colspan=\"2\"><div class=\"t m0 xd7 h9 y8fb ff2 fs1 fc0 sc0 ls0 ws0\">measured at a<span class=\"_ _0\"></span>mortised<span class=\"_ _61\"> </span></div><div class=\"t m0 x1ec hb y8fb ff2 fs1 fc0 sc0 ls0 ws0\">2025<span class=\"_ _61\"> </span></div></td><td class=\"c x1ed yaa7 wd0 ha1\"><div class=\"t m0 xd7 hb y8fb ff2 fs1 fc0 sc0 ls0 ws0\">2024<span class=\"_ _61\"> </span></div></td><td class=\"c x1ee yaa7 wd0 ha1\"><div class=\"t m0 xd7 hb y8fb ff2 fs1 fc0 sc0 ls0 ws0\">2025<span class=\"_ _61\"> </span></div></td><td class=\"c x1ef yaa7 wd0 ha1\"><div class=\"t m0 xd7 hb y8fb ff2 fs1 fc0 sc0 ls0 ws0\">2024<span class=\"_ _61\"> </span></div></td></tr><tr><td class=\"c xeb yaa8 w160 hb8\"><div class=\"t m0 xd7 h4d yaa2 ff2 fs1 fc0 sc0 ls0 ws0\">cost:<span class=\"_ _61\"> </span></div></td><td class=\"c x1f0 yaa9 w15d ha1\"><div class=\"t m0 xd7 hb y8fb ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3<span class=\"_ _61\"> </span></div></td><td class=\"c x1f1 yaa9 w109 ha1\"><div class=\"t m0 xd7 hb y8fb ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3<span class=\"_ _61\"> </span></div></td><td class=\"c x1f2 yaa9 w109 ha1\"><div class=\"t m0 xd7 hb y8fb ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3<span class=\"_ _61\"> </span></div></td><td class=\"c x1f3 yaa9 w109 ha1\"><div class=\"t m0 xd7 hb y8fb ff2 fs1 fc0 sc0 ls0 ws0\">\u00a3<span class=\"_ _61\"> </span></div></td></tr><tr><td class=\"c x126 yaaa wc6 h56\"><div class=\"t m0 xf hb y567 ff1 fs1 fc0 sc0 ls0 ws0\">Lease liabilities <span class=\"_ _0\"></span>and CLNs </div></td><td class=\"c x1e3 yaaa wc9 h56\"><div class=\"t m0 x31 hb y4b7 ff1 fs1 fc0 sc0 ls0 ws0\">516,959 </div></td><td class=\"c x1b0 yaaa wca h56\"><div class=\"t m0 xc7 hb y4b7 ff1 fs1 fc0 sc0 ls0 ws0\">34,980 </div></td><td class=\"c x19d yaaa wc9 h56\"><div class=\"t m0 x31 h1 y4b7 ff1 fs1 fc0 sc0 ls0 ws0\">516,959<span class=\"fs0\"> </span></div></td><td class=\"c x13d yaaa wbf h56\"><div class=\"t m0 xc7 h1 y4b7 ff1 fs1 fc0 sc0 ls0 ws0\">34,980<span class=\"fs0\"> </span></div></td></tr><tr><td></td><td class=\"c x1e3 yaab wc9 h5b\"><div class=\"t m0 x31 h1 y4b9 ff2 fs1 fc0 sc0 ls0 ws0\">516,959<span class=\"ff1 fs0\"> </span></div></td><td class=\"c x1b0 yaab wca h5b\"><div class=\"t m0 xc7 h1 y4b9 ff2 fs1 fc0 sc0 ls0 ws0\">34,980<span class=\"ff1 fs0\"> </span></div></td><td class=\"c x19d yaab wc9 h5b\"><div class=\"t m0 x31 h7 y4b9 ff2 fs1 fc0 sc0 ls0 ws0\">516,959<span class=\"fs0\"> </span></div></td><td class=\"c x13d yaab wbf h5b\"><div class=\"t m0 xc7 h9 y4b7 ff2 fs1 fc0 sc0 ls0 ws0\">34,980 </div></td></tr><tr><td class=\"c xeb yaac w164 hb6\"><div class=\"t m0 xd7 h9 y9c8 ff2 fs1 fc0 sc0 ls0 ws0\">Derivative liab<span class=\"_ _0\"></span>ilities held<span class=\"_ _61\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c xeb yaae w165 hd4\"><div class=\"t m0 xd7 h9 yaad ff2 fs1 fc0 sc0 ls0 ws0\">at fair value thro<span class=\"_ _0\"></span>ugh<span class=\"_ _61\"> </span></div><div class=\"t m0 xd7 h9 y9c8 ff2 fs1 fc0 sc0 ls0 ws0\">profit or loss:<span class=\"_ _61\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x126 yaaf wc6 h9f\"><div class=\"t m0 xf h1 y8d1 ff1 fs0 fc0 sc0 ls0 ws0\">CLNs </div></td><td class=\"c x1e3 yaaf wc9 h9f\"><div class=\"t m0 x40 h7 y8d1 ff2 fs0 fc0 sc0 ls0 ws0\">1,953,403 </div></td><td class=\"c x1b0 yaaf wca h9f\"><div class=\"t m0 xcd h7 y8d1 ff2 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x19d yaaf wc9 h9f\"><div class=\"t m0 x40 h7 y8d1 ff2 fs0 fc0 sc0 ls0 ws0\">1,953,403 </div></td><td class=\"c x13d yaaf wbf h9f\"><div class=\"t m0 xcd h7 y8d1 ff2 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr></table></div><div class=\"c w4c h7b gs23\"><div class=\"t m0 x1 h9 y7ae ff2 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 hb y8d2 ff2 fs1 fc0 sc0 ls0 ws0\">Financial risk man<span class=\"_ _0\"></span>agement<span class=\"ff1\"> </span></div><div class=\"t m0 x1 hb y8d3 ff4 fs1 fc0 sc0 ls0 ws0\">The <span class=\"_ _28\"></span>ri<span class=\"_ _25\"></span>s<span class=\"_ _0\"></span>k <span class=\"_ _28\"></span>as<span class=\"_ _25\"></span>so<span class=\"_ _0\"></span>ciated <span class=\"_ _28\"></span>with <span class=\"_ _29\"></span>the <span class=\"_ _28\"></span>cash <span class=\"_ _29\"></span>and <span class=\"_ _28\"></span>cash <span class=\"_ _29\"></span>equivalen<span class=\"_ _0\"></span>ts <span class=\"_ _28\"></span>is <span class=\"_ _29\"></span>that <span class=\"_ _29\"></span>the <span class=\"_ _28\"></span>Group\u2019s <span class=\"_ _28\"></span>banks <span class=\"_ _29\"></span>will <span class=\"_ _28\"></span>enter <span class=\"_ _29\"></span>financial </div><div class=\"t m0 x1 hb y8d4 ff1 fs1 fc0 sc0 ls0 ws0\">distress <span class=\"_ _29\"></span>and <span class=\"_ _29\"></span>be <span class=\"_ _2a\"> </span>unable <span class=\"_ _29\"></span>to <span class=\"_ _29\"></span>repay <span class=\"_ _29\"></span>the <span class=\"_ _29\"> </span>Group <span class=\"_ _2a\"> </span>its <span class=\"_ _29\"></span>cash <span class=\"_ _29\"></span>on <span class=\"_ _29\"> </span>deposit. <span class=\"_ _29\"> </span> <span class=\"_ _2a\"> </span>To <span class=\"_ _29\"></span>mitigate <span class=\"_ _29\"></span>this <span class=\"_ _2a\"> </span>risk, <span class=\"_ _29\"></span>cash <span class=\"_ _29\"></span>and <span class=\"_ _29\"> </span>cash </div><div class=\"t m0 x1 hb y8d5 ff1 fs1 fc0 sc0 ls0 ws0\">equivalents <span class=\"_ _2b\"></span>are <span class=\"_ _2b\"></span>only <span class=\"_ _2b\"></span>lodged <span class=\"_ _21\"></span>with <span class=\"_ _2b\"></span>independent <span class=\"_ _2b\"></span>financia<span class=\"ff4\">l <span class=\"_ _2b\"></span>institutions <span class=\"_ _2b\"></span>designated <span class=\"_ _2b\"></span>with <span class=\"_ _2b\"></span>minimum <span class=\"_ _2b\"></span>rating <span class=\"_ _2b\"></span>\u201cA<span class=\"_ _0\"></span>\u201d </span></div><div class=\"t m0 x1 hb y546 ff1 fs1 fc0 sc0 ls0 ws0\">in the UK and only <span class=\"_ _0\"></span>required w<span class=\"_ _0\"></span>orking capital fo<span class=\"_ _0\"></span>r a 2 month per<span class=\"_ _0\"></span>iod is retained a<span class=\"_ _0\"></span>t overseas branches. </div><div class=\"t m0 x1 hb y8d6 ff1 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 hb y5a6 ff1 fs1 fc0 sc0 ls0 ws0\">The risk associated with the <span class=\"_ _25\"></span>other payabl<span class=\"_ _0\"></span>es is t<span class=\"_ _25\"></span>ha<span class=\"_ _0\"></span>t the Group will <span class=\"_ _25\"></span>no<span class=\"_ _0\"></span>t have sufficient funds to <span class=\"_ _25\"></span>sett<span class=\"_ _0\"></span>le the </div><div class=\"t m0 x1 hb y3d ff1 fs1 fc0 sc0 ls0 ws0\">liability when it fa<span class=\"_ _0\"></span>lls due.   </div><div class=\"t m0 x1 hb y8d7 ff1 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 hb y8d8 ff2 fs1 fc0 sc0 ls0 ws0\">General object<span class=\"_ _0\"></span>ives, policies and pro<span class=\"_ _2b\"></span>ce<span class=\"_ _25\"></span>s<span class=\"_ _0\"></span>ses<span class=\"ff1\"> </span></div><div class=\"t m0 x1 hb y8d9 ff4 fs1 fc0 sc0 ls0 ws0\">The  Directors  h<span class=\"_ _2b\"></span>ave  overall  responsibili<span class=\"_ _0\"></span>ty  for  the  d<span class=\"_ _0\"></span>etermina<span class=\"_ _0\"></span>tion  of  the  Gr<span class=\"_ _0\"></span>oup\u2019s  risk  m<span class=\"_ _0\"></span>anagemen<span class=\"_ _0\"></span>t </div><div class=\"t m0 x1 hb y8da ff1 fs1 fc0 sc0 ls0 ws0\">objectives and po<span class=\"_ _0\"></span>licies.  Further d<span class=\"_ _0\"></span>etails regardin<span class=\"_ _0\"></span>g these policies a<span class=\"_ _0\"></span>re set out below<span class=\"_ _0\"></span>: </div><div class=\"t m0 x1 hb y8db ff1 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 hb y8dc ff2 fs1 fc0 sc0 ls0 ws0\">Credit risk<span class=\"ff1\"> </span></div><div class=\"t m0 x1 hb y8ac ff4 fs1 fc0 sc0 ls0 ws0\">The Group\u2019s cr<span class=\"_ _0\"></span>edit risk ari<span class=\"_ _0\"></span>ses from c<span class=\"_ _0\"></span>ash and cash<span class=\"_ _0\"></span> equivalents<span class=\"_ _0\"></span> with banks <span class=\"_ _0\"></span>and financia<span class=\"_ _0\"></span>l institution<span class=\"_ _0\"></span>s. For </div><div class=\"t m0 x1 hb y8dd ff4 fs1 fc0 sc0 ls0 ws0\">banks <span class=\"_ _2b\"></span>and f<span class=\"_ _0\"></span>inancial <span class=\"_ _2b\"></span>institutions, <span class=\"_ _2b\"></span>only <span class=\"_ _2b\"></span>independently <span class=\"_ _2b\"></span>rated <span class=\"_ _2b\"></span>parties wi<span class=\"_ _0\"></span>th <span class=\"_ _2b\"></span>minimum <span class=\"_ _2b\"></span>rating <span class=\"_ _0\"></span>\u201cA\u201d <span class=\"_ _2b\"></span>are a<span class=\"_ _0\"></span>ccepted<span class=\"_ _0\"></span> </div><div class=\"t m0 x1 hb y8de ff1 fs1 fc0 sc0 ls0 ws0\">in <span class=\"_ _25\"></span>the <span class=\"_ _28\"></span>UK. <span class=\"_ _28\"></span> <span class=\"_ _25\"></span>The <span class=\"_ _28\"></span>Group <span class=\"_ _25\"></span>banks <span class=\"_ _28\"></span>with <span class=\"_ _25\"></span>Coutts <span class=\"_ _25\"></span>&amp; <span class=\"_ _28\"></span>Co, <span class=\"_ _25\"></span>p<span class=\"_ _25\"></span>art <span class=\"_ _25\"></span>of <span class=\"_ _28\"></span>the <span class=\"_ _25\"></span>NatWest <span class=\"_ _25\"></span>group, <span class=\"_ _28\"></span>who <span class=\"_ _25\"></span>have <span class=\"_ _28\"></span>a <span class=\"_ _25\"></span>Fitch <span class=\"_ _28\"></span>Credit<span class=\"_ _0\"></span> </div><div class=\"t m0 x1 hb y8df ff1 fs1 fc0 sc0 ls0 ws0\">rating of A and th<span class=\"_ _0\"></span>erefore th<span class=\"_ _0\"></span>e credit risk is n<span class=\"_ _0\"></span>ot consider<span class=\"_ _0\"></span>ed material. </div><div class=\"t m0 x1 hb y8e0 ff1 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 hb ybd ff2 fs1 fc0 sc0 ls0 ws0\">Liquidity risk<span class=\"ff1\"> </span></div><div class=\"t m0 x1 hb y8e1 ff4 fs1 fc0 sc0 ls0 ws0\">Liquidity <span class=\"_ _25\"></span>risk <span class=\"_ _28\"></span>arises <span class=\"_ _28\"></span>from <span class=\"_ _25\"></span>the <span class=\"_ _28\"></span>Directors\u2019 <span class=\"_ _25\"></span>management <span class=\"_ _25\"></span>of <span class=\"_ _28\"></span>working <span class=\"_ _25\"></span>capital. <span class=\"_ _28\"></span>It <span class=\"_ _25\"></span>is <span class=\"_ _28\"></span>the <span class=\"_ _28\"></span>risk <span class=\"_ _25\"></span>t<span class=\"_ _25\"></span>h<span class=\"_ _0\"></span>at <span class=\"_ _25\"></span>the <span class=\"_ _28\"></span>Group </div><div class=\"t m0 x1 hb y77c ff1 fs1 fc0 sc0 ls0 ws0\">will enco<span class=\"_ _0\"></span>unter dif<span class=\"_ _0\"></span>ficulty <span class=\"_ _0\"></span>in mee<span class=\"_ _0\"></span>ting its <span class=\"_ _2b\"></span>f<span class=\"_ _25\"></span>in<span class=\"_ _0\"></span>ancial obl<span class=\"_ _0\"></span>igations <span class=\"_ _0\"></span>as they <span class=\"_ _2b\"></span>fall due.<span class=\"ls7\">  </span>Liquidity risk ha<span class=\"_ _2b\"></span>s reduced </div><div class=\"t m0 x1 hb ybf ff1 fs1 fc0 sc0 ls0 ws0\">due to the inves<span class=\"_ _0\"></span>tment in the C<span class=\"_ _0\"></span>ompany entered <span class=\"_ _0\"></span>into post year end. </div><div class=\"t m0 x1 hb y8e2 ff1 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h4d y8e3 ff6 fs1 fc0 sc0 ls0 ws0\">Maturities of finan<span class=\"_ _0\"></span>cial liabi<span class=\"_ _0\"></span>lities<span class=\"ff1\"> </span></div><div class=\"t m0 x1 hb y80e ff1 fs1 fc0 sc0 ls0 ws0\">The t<span class=\"_ _25\"></span>ab<span class=\"_ _0\"></span>le <span class=\"_ _25\"></span>be<span class=\"_ _0\"></span>low analyses <span class=\"_ _25\"></span><span class=\"ff4\">the Group\u2019s <span class=\"_ _25\"></span>financia<span class=\"_ _0\"></span>l <span class=\"_ _25\"></span>liab<span class=\"_ _0\"></span>ilities <span class=\"_ _25\"></span>in relation to <span class=\"_ _25\"></span>continuing<span class=\"_ _0\"></span> oper<span class=\"_ _25\"></span>a<span class=\"_ _0\"></span>tions based <span class=\"_ _25\"></span>on<span class=\"_ _0\"></span> </span></div><div class=\"t m0 x1 hb y8e4 ff1 fs1 fc0 sc0 ls0 ws0\">their undiscoun<span class=\"_ _0\"></span>ted contractual <span class=\"_ _0\"></span>maturities (cash<span class=\"_ _0\"></span>flow): </div><div class=\"t m0 x1 hb y8e5 ff1 fs1 fc0 sc0 ls0 ws0\"> </div></div><div class=\"gs24\"><table class=\"s w166 hd5\" id=\"_44a7ec69-6aac-4d3c-b75e-81492a073192\"><tr><td></td><td class=\"c x1f4 yab0 wcc h3d\"><div class=\"t m0 x35 h68 y4b7 ff6 fs5 fc0 sc0 ls0 ws0\">Within 12 mo<span class=\"_ _25\"></span>nths<span class=\"ff1\"> </span></div></td><td class=\"c x1f5 yab0 wcc h3d\"><div class=\"t m0 x3f h68 y4b7 ff6 fs5 fc0 sc0 ls0 ws0\">Between 2 an<span class=\"_ _25\"></span>d 5 years<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x126 yab1 wcb h3e\"><div class=\"t m0 xf hb y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">Lease liabilitie<span class=\"_ _0\"></span>s<span class=\"ff1\"> </span></div></td><td class=\"c x1f4 yab1 wcc h3e\"><div class=\"t m0 x8c hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">\u00a3 </div></td><td class=\"c x1f5 yab1 wcc h3e\"><div class=\"t m0 x8c hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">\u00a3 </div></td></tr><tr><td class=\"c x126 yab2 wcb h56\"><div class=\"t m0 xf hb y567 ff1 fs1 fc0 sc0 ls0 ws0\">Vehicles </div></td><td class=\"c x1f4 yab2 wcc h56\"><div class=\"t m0 x1 h1 y4b7 ff1 fs1 fc0 sc0 ls0 ws0\">19,410<span class=\"fs0\"> </span></div></td><td class=\"c x1f5 yab2 wcc h56\"><div class=\"t m0 x1 h1 y4b7 ff1 fs1 fc0 sc0 ls0 ws0\">21,589<span class=\"fs0\"> </span></div></td></tr></table></div><div class=\"c w4c h7b gs23\"><div class=\"t m0 x1 h9 y8e9 ff2 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 hb y8ea ff2 fs1 fc0 sc0 ls0 ws0\">Currency risk<span class=\"ff1\"> </span></div><div class=\"t m0 x1 hb y3ee ff1 fs1 fc0 sc0 ls0 ws0\">Foreign <span class=\"_ _2a\"> </span>currency <span class=\"_ _2a\"> </span>risk <span class=\"_ _26\"> </span>is <span class=\"_ _2a\"> </span>the <span class=\"_ _26\"> </span>risk <span class=\"_ _2a\"> </span>that <span class=\"_ _2a\"> </span>f<span class=\"_ _25\"></span>a<span class=\"_ _0\"></span>ir <span class=\"_ _26\"> </span>value <span class=\"_ _2a\"> </span>or <span class=\"_ _2a\"> </span>future <span class=\"_ _2a\"> </span>cash <span class=\"_ _26\"> </span>flows <span class=\"_ _2a\"> </span>of <span class=\"_ _2a\"> </span>a <span class=\"_ _26\"> </span>financial <span class=\"_ _2a\"> </span>instrument <span class=\"_ _2a\"> </span>will </div><div class=\"t m0 x1 hb y8eb ff1 fs1 fc0 sc0 ls0 ws0\">fluctuate because <span class=\"_ _25\"></span>of changes in <span class=\"_ _25\"></span>foreign exchange <span class=\"_ _25\"></span>rat<span class=\"_ _0\"></span>es.  <span class=\"_ _25\"></span>The Group <span class=\"_ _25\"></span>reports in <span class=\"_ _25\"></span>Pou<span class=\"_ _0\"></span>nds <span class=\"_ _25\"></span>Ste<span class=\"_ _0\"></span>rling, <span class=\"_ _25\"></span>bu<span class=\"_ _0\"></span>t t<span class=\"_ _25\"></span>h<span class=\"_ _0\"></span>e </div><div class=\"t m0 x1 hb y8ec ff1 fs1 fc0 sc0 ls0 ws0\">functional <span class=\"_ _0\"></span>currency <span class=\"_ _2b\"></span>of its su<span class=\"_ _2b\"></span>bsi<span class=\"_ _25\"></span>d<span class=\"_ _0\"></span>iary held <span class=\"_ _0\"></span>at ye<span class=\"_ _0\"></span>ar end<span class=\"_ _0\"></span> is <span class=\"_ _2b\"></span>the Moroccan D<span class=\"_ _2b\"></span>irham (MAD).  <span class=\"_ _2b\"></span>The Group <span class=\"_ _0\"></span>does<span class=\"_ _2b\"></span> </div><div class=\"t m0 x1 hb y325 ff4 fs1 fc0 sc0 ls0 ws0\">not current<span class=\"_ _0\"></span>ly hedge <span class=\"_ _0\"></span>its expo<span class=\"_ _2b\"></span>sur<span class=\"_ _25\"></span>e <span class=\"_ _2b\"></span>to other currenc<span class=\"_ _0\"></span>ies.  <span class=\"_ _0\"></span>The Group<span class=\"_ _0\"></span>\u2019s cash and <span class=\"_ _2b\"></span>cash equivalents a<span class=\"_ _2b\"></span>r<span class=\"_ _25\"></span>e <span class=\"_ _0\"></span>held in<span class=\"_ _2b\"></span> </div><div class=\"t m0 x1 hb y8ed ff1 fs1 fc0 sc0 ls0 ws0\">Pounds <span class=\"_ _2a\"> </span>Sterling <span class=\"_ _29\"> </span>and <span class=\"_ _2a\"> </span>MAD. <span class=\"_ _2a\"> </span>At <span class=\"_ _2a\"> </span>31 <span class=\"_ _2a\"> </span>December <span class=\"_ _2a\"> </span>2025, <span class=\"_ _2a\"> </span>14% <span class=\"_ _29\"></span>(2024:87%) <span class=\"_ _2a\"> </span><span class=\"ff4\">of <span class=\"_ _2a\"> </span>the <span class=\"_ _2a\"> </span>Group\u2019s<span class=\"_ _0\"></span> <span class=\"_ _2a\"> </span>cash <span class=\"_ _2a\"> </span>and <span class=\"_ _2a\"> </span>cash </span></div><div class=\"t m0 x1 hb y8ee ff1 fs1 fc0 sc0 ls0 ws0\">equivalent <span class=\"_ _25\"></span>were <span class=\"_ _25\"></span>held <span class=\"_ _25\"></span>in <span class=\"_ _25\"></span>MAD. <span class=\"_ _25\"></span> <span class=\"_ _25\"></span>A <span class=\"_ _25\"></span>10% <span class=\"_ _25\"></span>movement <span class=\"_ _25\"></span>in <span class=\"_ _25\"></span>the <span class=\"_ _25\"></span>exchange <span class=\"_ _25\"></span>rate <span class=\"_ _25\"></span>would <span class=\"_ _25\"></span>have <span class=\"_ _25\"></span>no <span class=\"_ _25\"></span>material <span class=\"_ _25\"></span>effect<span class=\"_ _0\"></span> </div><div class=\"t m0 x1 hb y8ef ff1 fs1 fc0 sc0 ls0 ws0\">on the Group<span class=\"ff4\">\u2019s resu<span class=\"_ _0\"></span>lts<span class=\"ff1\">. </span></span></div><div class=\"t m0 x1 hb y8f0 ff1 fs1 fc0 sc0 ls0 ws0\"> <span class=\"_ _13\"> </span> </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "en",
    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-410": {
   "value": "Credit risk<span class=\"ff1\"> </span>The Group\u2019s cr<span class=\"_ _0\"></span>edit risk ari<span class=\"_ _0\"></span>ses from c<span class=\"_ _0\"></span>ash and cash<span class=\"_ _0\"></span> equivalents<span class=\"_ _0\"></span> with banks <span class=\"_ _0\"></span>and financia<span class=\"_ _0\"></span>l institution<span class=\"_ _0\"></span>s. For banks <span class=\"_ _2b\"></span>and f<span class=\"_ _0\"></span>inancial <span class=\"_ _2b\"></span>institutions, <span class=\"_ _2b\"></span>only <span class=\"_ _2b\"></span>independently <span class=\"_ _2b\"></span>rated <span class=\"_ _2b\"></span>parties wi<span class=\"_ _0\"></span>th <span class=\"_ _2b\"></span>minimum <span class=\"_ _2b\"></span>rating <span class=\"_ _0\"></span>\u201cA\u201d <span class=\"_ _2b\"></span>are a<span class=\"_ _0\"></span>ccepted<span class=\"_ _0\"></span> in <span class=\"_ _25\"></span>the <span class=\"_ _28\"></span>UK. <span class=\"_ _28\"></span> <span class=\"_ _25\"></span>The <span class=\"_ _28\"></span>Group <span class=\"_ _25\"></span>banks <span class=\"_ _28\"></span>with <span class=\"_ _25\"></span>Coutts <span class=\"_ _25\"></span>&amp; <span class=\"_ _28\"></span>Co, <span class=\"_ _25\"></span>p<span class=\"_ _25\"></span>art <span class=\"_ _25\"></span>of <span class=\"_ _28\"></span>the <span class=\"_ _25\"></span>NatWest <span class=\"_ _25\"></span>group, <span class=\"_ _28\"></span>who <span class=\"_ _25\"></span>have <span class=\"_ _28\"></span>a <span class=\"_ _25\"></span>Fitch <span class=\"_ _28\"></span>Credit<span class=\"_ _0\"></span> rating of A and th<span class=\"_ _0\"></span>erefore th<span class=\"_ _0\"></span>e credit risk is n<span class=\"_ _0\"></span>ot consider<span class=\"_ _0\"></span>ed material. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "en",
    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-411": {
   "value": "Liquidity risk<span class=\"ff1\"> </span>Liquidity <span class=\"_ _25\"></span>risk <span class=\"_ _28\"></span>arises <span class=\"_ _28\"></span>from <span class=\"_ _25\"></span>the <span class=\"_ _28\"></span>Directors\u2019 <span class=\"_ _25\"></span>management <span class=\"_ _25\"></span>of <span class=\"_ _28\"></span>working <span class=\"_ _25\"></span>capital. <span class=\"_ _28\"></span>It <span class=\"_ _25\"></span>is <span class=\"_ _28\"></span>the <span class=\"_ _28\"></span>risk <span class=\"_ _25\"></span>t<span class=\"_ _25\"></span>h<span class=\"_ _0\"></span>at <span class=\"_ _25\"></span>the <span class=\"_ _28\"></span>Group will enco<span class=\"_ _0\"></span>unter dif<span class=\"_ _0\"></span>ficulty <span class=\"_ _0\"></span>in mee<span class=\"_ _0\"></span>ting its <span class=\"_ _2b\"></span>f<span class=\"_ _25\"></span>in<span class=\"_ _0\"></span>ancial obl<span class=\"_ _0\"></span>igations <span class=\"_ _0\"></span>as they <span class=\"_ _2b\"></span>fall due.<span class=\"ls7\">  </span>Liquidity risk ha<span class=\"_ _2b\"></span>s reduced due to the inves<span class=\"_ _0\"></span>tment in the C<span class=\"_ _0\"></span>ompany entered <span class=\"_ _0\"></span>into post year end. Maturities of finan<span class=\"_ _0\"></span>cial liabi<span class=\"_ _0\"></span>lities<span class=\"ff1\"> </span>The t<span class=\"_ _25\"></span>ab<span class=\"_ _0\"></span>le <span class=\"_ _25\"></span>be<span class=\"_ _0\"></span>low analyses <span class=\"_ _25\"></span><span class=\"ff4\">the Group\u2019s <span class=\"_ _25\"></span>financia<span class=\"_ _0\"></span>l <span class=\"_ _25\"></span>liab<span class=\"_ _0\"></span>ilities <span class=\"_ _25\"></span>in relation to <span class=\"_ _25\"></span>continuing<span class=\"_ _0\"></span> oper<span class=\"_ _25\"></span>a<span class=\"_ _0\"></span>tions based <span class=\"_ _25\"></span>on<span class=\"_ _0\"></span> </span>their undiscoun<span class=\"_ _0\"></span>ted contractual <span class=\"_ _0\"></span>maturities (cash<span class=\"_ _0\"></span>flow): <table class=\"s w166 hd5\" id=\"_44a7ec69-6aac-4d3c-b75e-81492a073192\"><tr><td></td><td class=\"c x1f4 yab0 wcc h3d\"><div class=\"t m0 x35 h68 y4b7 ff6 fs5 fc0 sc0 ls0 ws0\">Within 12 mo<span class=\"_ _25\"></span>nths<span class=\"ff1\"> </span></div></td><td class=\"c x1f5 yab0 wcc h3d\"><div class=\"t m0 x3f h68 y4b7 ff6 fs5 fc0 sc0 ls0 ws0\">Between 2 an<span class=\"_ _25\"></span>d 5 years<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x126 yab1 wcb h3e\"><div class=\"t m0 xf hb y4b0 ff2 fs1 fc0 sc0 ls0 ws0\">Lease liabilitie<span class=\"_ _0\"></span>s<span class=\"ff1\"> </span></div></td><td class=\"c x1f4 yab1 wcc h3e\"><div class=\"t m0 x8c hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">\u00a3 </div></td><td class=\"c x1f5 yab1 wcc h3e\"><div class=\"t m0 x8c hb y4b0 ff1 fs1 fc0 sc0 ls0 ws0\">\u00a3 </div></td></tr><tr><td class=\"c x126 yab2 wcb h56\"><div class=\"t m0 xf hb y567 ff1 fs1 fc0 sc0 ls0 ws0\">Vehicles </div></td><td class=\"c x1f4 yab2 wcc h56\"><div class=\"t m0 x1 h1 y4b7 ff1 fs1 fc0 sc0 ls0 ws0\">19,410<span class=\"fs0\"> </span></div></td><td class=\"c x1f5 yab2 wcc h56\"><div class=\"t m0 x1 h1 y4b7 ff1 fs1 fc0 sc0 ls0 ws0\">21,589<span class=\"fs0\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "en",
    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-412": {
   "value": "Currency risk<span class=\"ff1\"> </span>Foreign <span class=\"_ _2a\"> </span>currency <span class=\"_ _2a\"> </span>risk <span class=\"_ _26\"> </span>is <span class=\"_ _2a\"> </span>the <span class=\"_ _26\"> </span>risk <span class=\"_ _2a\"> </span>that <span class=\"_ _2a\"> </span>f<span class=\"_ _25\"></span>a<span class=\"_ _0\"></span>ir <span class=\"_ _26\"> </span>value <span class=\"_ _2a\"> </span>or <span class=\"_ _2a\"> </span>future <span class=\"_ _2a\"> </span>cash <span class=\"_ _26\"> </span>flows <span class=\"_ _2a\"> </span>of <span class=\"_ _2a\"> </span>a <span class=\"_ _26\"> </span>financial <span class=\"_ _2a\"> </span>instrument <span class=\"_ _2a\"> </span>will fluctuate because <span class=\"_ _25\"></span>of changes in <span class=\"_ _25\"></span>foreign exchange <span class=\"_ _25\"></span>rat<span class=\"_ _0\"></span>es.  <span class=\"_ _25\"></span>The Group <span class=\"_ _25\"></span>reports in <span class=\"_ _25\"></span>Pou<span class=\"_ _0\"></span>nds <span class=\"_ _25\"></span>Ste<span class=\"_ _0\"></span>rling, <span class=\"_ _25\"></span>bu<span class=\"_ _0\"></span>t t<span class=\"_ _25\"></span>h<span class=\"_ _0\"></span>e functional <span class=\"_ _0\"></span>currency <span class=\"_ _2b\"></span>of its su<span class=\"_ _2b\"></span>bsi<span class=\"_ _25\"></span>d<span class=\"_ _0\"></span>iary held <span class=\"_ _0\"></span>at ye<span class=\"_ _0\"></span>ar end<span class=\"_ _0\"></span> is <span class=\"_ _2b\"></span>the Moroccan D<span class=\"_ _2b\"></span>irham (MAD).  <span class=\"_ _2b\"></span>The Group <span class=\"_ _0\"></span>does<span class=\"_ _2b\"></span> not current<span class=\"_ _0\"></span>ly hedge <span class=\"_ _0\"></span>its expo<span class=\"_ _2b\"></span>sur<span class=\"_ _25\"></span>e <span class=\"_ _2b\"></span>to other currenc<span class=\"_ _0\"></span>ies.  <span class=\"_ _0\"></span>The Group<span class=\"_ _0\"></span>\u2019s cash and <span class=\"_ _2b\"></span>cash equivalents a<span class=\"_ _2b\"></span>r<span class=\"_ _25\"></span>e <span class=\"_ _0\"></span>held in<span class=\"_ _2b\"></span> Pounds <span class=\"_ _2a\"> </span>Sterling <span class=\"_ _29\"> </span>and <span class=\"_ _2a\"> </span>MAD. <span class=\"_ _2a\"> </span>At <span class=\"_ _2a\"> </span>31 <span class=\"_ _2a\"> </span>December <span class=\"_ _2a\"> </span>2025, <span class=\"_ _2a\"> </span>14% <span class=\"_ _29\"></span>(2024:87%) <span class=\"_ _2a\"> </span><span class=\"ff4\">of <span class=\"_ _2a\"> </span>the <span class=\"_ _2a\"> </span>Group\u2019s<span class=\"_ _0\"></span> <span class=\"_ _2a\"> </span>cash <span class=\"_ _2a\"> </span>and <span class=\"_ _2a\"> </span>cash </span>equivalent <span class=\"_ _25\"></span>were <span class=\"_ _25\"></span>held <span class=\"_ _25\"></span>in <span class=\"_ _25\"></span>MAD. <span class=\"_ _25\"></span> <span class=\"_ _25\"></span>A <span class=\"_ _25\"></span>10% <span class=\"_ _25\"></span>movement <span class=\"_ _25\"></span>in <span class=\"_ _25\"></span>the <span class=\"_ _25\"></span>exchange <span class=\"_ _25\"></span>rate <span class=\"_ _25\"></span>would <span class=\"_ _25\"></span>have <span class=\"_ _25\"></span>no <span class=\"_ _25\"></span>material <span class=\"_ _25\"></span>effect<span class=\"_ _0\"></span> on the Group<span class=\"ff4\">\u2019s resu<span class=\"_ _0\"></span>lts<span class=\"ff1\">. </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "en",
    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-407": {
   "value": "26. <span class=\"_ _41\"> </span>EVENTS A<span class=\"_ _0\"></span>FTER THE R<span class=\"_ _0\"></span>EPORTING DATE On <span class=\"_ _2b\"></span>22 <span class=\"_ _2b\"></span>January <span class=\"_ _2b\"></span>2026, <span class=\"_ _0\"></span>the <span class=\"_ _2b\"></span>Company <span class=\"_ _2b\"></span>announced <span class=\"_ _2b\"></span>a <span class=\"_ _2b\"></span>successful <span class=\"_ _2b\"></span>fundraise <span class=\"_ _2b\"></span>by <span class=\"_ _2b\"></span>way <span class=\"_ _2b\"></span>of <span class=\"_ _2b\"></span>placing <span class=\"_ _2b\"></span>and <span class=\"_ _0\"></span>subscription<span class=\"_ _2b\"></span> for 129,999,995 new ordina<span class=\"_ _2b\"></span>r<span class=\"_ _25\"></span>y sha<span class=\"_ _0\"></span>res of \u00a30.01 at a price of \u00a30.0225 per share, raisi<span class=\"_ _0\"></span>ng gross proceeds of \u00a32.9m<span class=\"ls7\">. <span class=\"_ _2b\"></span><span class=\"ls0\">The <span class=\"_ _2b\"></span>Company <span class=\"_ _21\"></span>also <span class=\"_ _2b\"></span>granted <span class=\"_ _2b\"></span>placing <span class=\"_ _21\"></span>warrants <span class=\"_ _21\"></span>f<span class=\"_ _25\"></span>or <span class=\"_ _21\"></span>all <span class=\"_ _2b\"></span>subsc<span class=\"ls1e\">ri</span>bers <span class=\"_ _2b\"></span>on <span class=\"_ _2b\"></span>a <span class=\"_ _2b\"></span>one <span class=\"_ _21\"></span>for <span class=\"_ _2b\"></span>one <span class=\"_ _2b\"></span>basis, <span class=\"_ _2b\"></span>exercisa<span class=\"_ _0\"></span>ble </span></span>at \u00a30.045 per shar<span class=\"_ _0\"></span>e, expiring on 3 Feb<span class=\"_ _0\"></span>ruary 2029. The <span class=\"_ _2b\"></span>Company <span class=\"_ _21\"></span>also <span class=\"_ _2b\"></span>announced <span class=\"_ _2b\"></span>that <span class=\"_ _2b\"></span>it <span class=\"_ _2b\"></span>has <span class=\"_ _21\"></span>received <span class=\"_ _2b\"></span>four <span class=\"_ _21\"></span>Noti<span class=\"_ _25\"></span>c<span class=\"_ _0\"></span>es <span class=\"_ _2b\"></span>of <span class=\"_ _2b\"></span>Exercise <span class=\"_ _21\"></span>from <span class=\"_ _2b\"></span>existing <span class=\"_ _2b\"></span>warra<span class=\"_ _0\"></span>nt <span class=\"_ _2b\"></span>holders in <span class=\"_ _0\"></span>respect <span class=\"_ _2b\"></span>of 17<span class=\"_ _0\"></span>,045,455 <span class=\"_ _2b\"></span>warrants, funds<span class=\"_ _2b\"></span> for <span class=\"_ _2b\"></span>this warr<span class=\"_ _0\"></span>ant <span class=\"_ _0\"></span>exercise <span class=\"_ _2b\"></span>of \u00a3296,76<span class=\"_ _2b\"></span>5 were <span class=\"_ _2b\"></span>received <span class=\"_ _0\"></span>prior <span class=\"_ _2b\"></span>to the<span class=\"_ _0\"></span> year end <span class=\"_ _0\"></span>and have <span class=\"_ _0\"></span>been acc<span class=\"_ _0\"></span>ounted for <span class=\"_ _0\"></span>as pa<span class=\"_ _0\"></span>id in sh<span class=\"_ _0\"></span>are capital <span class=\"_ _0\"></span>and incl<span class=\"_ _0\"></span>uded in <span class=\"_ _0\"></span>the Statem<span class=\"_ _0\"></span>ent of <span class=\"_ _0\"></span>Changes<span class=\"_ _2b\"></span> in Equity.<span class=\"fs4\"> </span>On 23 February 2026,<span class=\"_ _0\"></span> the C<span class=\"_ _0\"></span>ompany issued 2,243,778 <span class=\"_ _2b\"></span>new Ordinary Shares to certain se<span class=\"_ _2b\"></span>r<span class=\"_ _25\"></span>vice p<span class=\"_ _2b\"></span>r<span class=\"_ _25\"></span>ov<span class=\"_ _0\"></span>iders and debt holders <span class=\"_ _0\"></span>in lieu of cash s<span class=\"_ _0\"></span>ettlement of ou<span class=\"_ _2b\"></span>t<span class=\"_ _25\"></span>s<span class=\"_ _0\"></span>tanding fees and interes<span class=\"_ _0\"></span>t.  On <span class=\"_ _28\"></span>28 <span class=\"_ _29\"></span>February<span class=\"_ _0\"></span> <span class=\"_ _28\"></span>2026, <span class=\"_ _29\"></span>the <span class=\"_ _28\"></span>Company <span class=\"_ _28\"></span>announced <span class=\"_ _28\"></span>that <span class=\"_ _29\"></span>a <span class=\"_ _28\"></span>Mining <span class=\"_ _28\"></span>Licence <span class=\"_ _28\"></span>had <span class=\"_ _28\"></span>been <span class=\"_ _28\"></span>awarded <span class=\"_ _29\"></span>for <span class=\"_ _28\"></span>Agadir Melloul.   On 29 <span class=\"_ _0\"></span>April 2026, <span class=\"_ _0\"></span>the Co<span class=\"_ _2b\"></span>mpany received conve<span class=\"_ _2b\"></span>r<span class=\"_ _25\"></span>s<span class=\"_ _0\"></span>ion notices <span class=\"_ _2b\"></span>i<span class=\"_ _25\"></span>n <span class=\"_ _0\"></span>relation <span class=\"_ _0\"></span>to the <span class=\"_ _0\"></span>USD <span class=\"_ _2b\"></span>CLN and the Gil<span class=\"_ _0\"></span>ini Tranche 1 of 33,7<span class=\"_ _0\"></span>21,061 and 45,273,3<span class=\"_ _2b\"></span>49 shares respectively. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "en",
    "entity": "scheme:8945007F59CSJFZGR252",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  }
 }
}