| Financial instruments by category |
21Financial instruments by category Financial assets as per statement of financial position | | | | | | | (Unaudited) | | (Audited) | | | At 30 June | | At 31 December | | | 2025 | | 2024 | | | USD | | USD | At amortised cost | | | | | Trade and other receivables | | 5,224,190 | | 4,009,282 | Cash and cash equivalents | | 4,876,982 | | 4,958,983 | | | 10,101,172 | | 8,968,265 |
Financial liabilities as per statement of financial position | | | | | | | (Unaudited) | | (Audited) | | | At 30 June | | At 31 December | | | 2025 | | 2024 | | | USD | | USD | Accounts payable, accruals and other payables excluding non-financial items | | 9,536,435 | | 9,376,566 | Deferred purchase price | | 646,678 | | 1,148,013 | Lease liabilities | | 809,220 | | 1,047,064 | Current tax liabilities | | 1,069,663 | | 836,117 | Derivative warrant liabilities | | 1,505,540 | | 669,156 | Due to related parties | | — | | — | | | 13,567,536 | | 13,076,916 |
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