| Schedule of financial assets and liabilities |
Schedule
of financial assets and liabilities
2025
| | |
AMORTISED
COST | | |
TOTAL | | |
FAIR VALUE | |
| Cash and cash equivalents | |
| 58,313,065 | | |
| 58,313,065 | | |
| 58,313,065 | |
| | |
| 58,313,065 | | |
| 58,313,065 | | |
| 58,313,065 | |
| 2024 | |
| | | |
| | | |
| | |
| | |
AMORTISED COST | | |
TOTAL | | |
FAIR VALUE | |
| Cash and cash equivalents | |
| 63,275,711 | | |
| 63,275,711 | | |
| 63,275,711 | |
| | |
| 63,275,711 | | |
| 63,275,711 | | |
| 63,275,711 | |
CILO
CYBIN HOLDINGS LIMITED
Annual financial statements
for the year ended 31 March 2025
(Registration number
2022/320351/06)
NOTES
TO THE ANNUAL FINANCIAL STATEMENTS
2025
| | |
| AMORTISED COST | | |
| TOTAL | | |
| FAIR VALUE | |
| Trade and other payables | |
| 1,386,496 | | |
| 1,386,496 | | |
| 1,386,496 | |
| | |
| 1,386,496 | | |
| 1,386,496 | | |
| 1,386,496 | |
2024
| | |
| AMORTISED COST | | |
| TOTAL | | |
| FAIR VALUE | |
| Shareholders loan | |
| 516,039 | | |
| 516,039 | | |
| 516,039 | |
| Proceeds from proposed share subscription | |
| 7,729,697 | | |
| 7,729,697 | | |
| 7,729,697 | |
| Trade and other payables | |
| 2,949,697 | | |
| 2,949,697 | | |
| 2,949,697 | |
| | |
| 11,195,239 | | |
| 11,195,239 | | |
| 11,195,239 | |
|
Schedule
of financial assets and liabilities
CATEGORIES
OF FINANCIAL ASSETS
2024
| | |
AMORTISED
COST
| | |
TOTAL
| | |
FAIR
VALUE
| |
| Cash and cash
equivalents | |
| 63,275,711 | | |
| 63,275,711 | | |
| 63,275,711 | |
| | |
| 63,275,711 | | |
| 63,275,711 | | |
| 63,275,711 | |
2023
| | |
AMORTISED
COST
| | |
TOTAL
| | |
FAIR
VALUE
| |
| Cash and cash
equivalents | |
| 77,239 | | |
| 77,239 | | |
| 77,239 | |
| | |
| 77,239 | | |
| 77,239 | | |
| 77,239 | |
CATEGORIES
OF FINANCIAL LIABILITIES
2024
| | |
AMORTISED
COST
| | |
TOTAL
| | |
FAIR
VALUE
| |
| Shareholders loan | |
| 516,039 | | |
| 516,039 | | |
| 516,039 | |
| Proceeds from proposed share subscription | |
| 7,729,697 | | |
| 7,729,697 | | |
| 7,729,697 | |
| Trade and other payables | |
| 2,949,697 | | |
| 2,949,697 | | |
| 2,949,697 | |
| | |
| 11,195,239 | | |
| 11,195,239 | | |
| 11,195,239 | |
2023
| | |
AMORTISED
COST
| | |
TOTAL
| | |
FAIR
VALUE
| |
| Shareholders loan | |
| 302,000 | | |
| 302,000 | | |
| 302,000 | |
| Trade and other payables | |
| 317,243 | | |
| 317,243 | | |
| 317,243 | |
| | |
| 619,243 | | |
| 619,243 | | |
| 619,243 | |
|
| Schedule of financial assets and impact of credit exposure |
The
maximum exposure to credit risk is presented in the table below:
Schedule
of financial assets and impact of credit exposure
| | |
2025 | | |
2024 | |
| | |
GOSS | | |
CREDIT | | |
AMORTISED | | |
GROSS | | |
CREDIT | | |
AMORTISED | |
| | |
CARRYING
AMOUNT | | |
LOSS
ALLOWENCE | | |
COST / FAIR
VALUE | | |
CARRYING
AMOUNT | | |
LOSS
ALLOWENCE | | |
COST / FAIR
VALUE | |
| | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| Cash and cash equivalents | |
| 58,313,065 | | |
| - | | |
| 58,313,065 | | |
| 63,275,711 | | |
| - | | |
| 63,275,711 | |
|
The
maximum exposure to credit risk is presented in the table below:
Schedule
of financial assets and impact of credit exposure
| | |
2024 | |
|
2023 |
|
| | |
GROSS
CARRYING AMOUNT | |
|
CREDIT
LOSS ALLOWENCE | | |
AMORTISED
COST / FAIR VALUE | |
|
GROSS
CARRYING AMOUNT | |
|
CREDIT
LOSS ALLOWENCE | | |
AMORTISED
COST / FAIR VALUE |
|
| Cash and cash
equivalents | |
|
63,275,711 | |
|
| - | | |
|
63,275,711 | |
|
|
77,239 | |
|
| - | | |
|
77,239 |
|
|
| Schedule of maturity analysis |
Schedule
of maturity analysis
| | |
LESS THAN 1 YEAR | | |
1 to 5 YEARS | | |
AFTER 5 YEARS | | |
TOTAL | | |
CARRYING AMOUNT | |
| CURRENT LIABILITIES | |
| | | |
| | | |
| | | |
| | | |
| | |
| Trade and other payables | |
| 1,492,410 | | |
| - | | |
| - | | |
| 1,492,410 | | |
| 1,492,410 | |
| Lease Liability | |
| 668,752 | | |
| 4,237,173 | | |
| 1,423,919 | | |
| 6,329,843 | | |
| 3,939,279 | |
| Current
liabilities | |
| 1,698,297 | | |
| 2,493,318 | | |
| 1,240,074 | | |
| 7,822,253 | | |
| 5,431,689 | |
MATURITY
ANALYSIS 2024
| | |
LESS THAN 1 YEAR | | |
1 to 5 YEARS | | |
AFTER 5 YEARS | | |
TOTAL | | |
CARRYING AMOUNT | |
| CURRENT LIABILITIES | |
| | | |
| | | |
| | | |
| | | |
| | |
| Trade and other payables | |
| 2,949,697 | | |
| - | | |
| - | | |
| 2,949,697 | | |
| 2,949,697 | |
Proceeds from proposed share
subscription | |
| 7,729,503 | | |
| | | |
| | | |
| 7,729,503 | | |
| 7,729,503 | |
| Shareholders loan | |
| 516,039 | | |
| - | | |
| - | | |
| 516,039 | | |
| 516,039 | |
| Current
liabilities | |
| 11,195,239 | | |
| | | |
| | | |
| 11,195,239 | | |
| 11,195,239 | |
|
Schedule
of maturity
analysis
| | |
| LESS
THAN 1
YEAR | | |
| 1
to 5 YEARS | | |
| TOTAL | | |
| CARRYING
AMOUNT | |
| CURRENT LIABILITIES | |
| | | |
| | | |
| | | |
| | |
Trade
and other payables | |
| 2,949,697 | | |
| - | | |
| 2,949,697 | | |
| 2,949,697 | |
| Loan from shareholders | |
| 516,039 | | |
| - | | |
| 516,039 | | |
| 516,039 | |
| Funds from proposed
share subscription | |
| 7,729,503 | | |
| - | | |
| 7,729,503 | | |
| 7,729,503 | |
| Current
liabilities | |
| 11,195,239 | | |
| - | | |
| 11,195,239 | | |
| 11,195,239 | |
|
| Schedule of interest rate |
A
change of 100 basis points in interest rates at the end of the year would have increased/(decrease) profit or loss and equity by the
amount shown below. This analysis assumes that all other variables, in particular foreign currency rates, remain constant.
CILO
CYBIN HOLDINGS LIMITED
Annual financial statements
for the year ended 31 March 2025
(Registration number
2022/320351/06)
NOTES TO THE ANNUAL FINANCIAL STATEMENTS
Schedule
of interest rate
| | |
2025 | | |
2025 | | |
2024 | | |
2024 | |
| INCREASE OR DECREASE IN RATE | |
INCREASE | | |
DECREASE | | |
INCREASE | | |
DECREASE | |
| IMPACT ON PROFIT OR LOSS: | |
| | | |
| | | |
| | | |
| | |
| Loan from shareholders | |
| | | |
| | | |
| (76,116) | | |
| (65,795) | |
| Interest income on bank account | |
| 466,505 | | |
| 583,131 | | |
| | | |
| | |
|
A
change of 100 basis points in interest rates at the end of the year would have increased/(decrease) profit or loss and equity by the
amount shown below. This analysis assumes that all other variables, in particular foreign currency rates, remain constant.
Schedule
of interest rate
| | |
| 2024 | | |
| 2024 | | |
| 2023 | |
|
|
2023 |
|
| INCREASE
OR DECREASE IN RATE | |
| INCREASE | | |
| DECREASE
| | |
| INCREASE
| |
|
|
DECREASE |
|
| IMPACT ON PROFIT OR LOSS: | |
| | | |
| | | |
| | |
|
|
|
|
Loan
from shareholders | |
| (76,116 | ) | |
| (65,795 | ) | |
| (44,545 | ) |
|
|
(38,505 |
) |
|