| Schedule of right-of-use assets |
| | | | | | | Year ended December 31, 2024 | | Properties | | Equipment | | Total | Opening net book amount | | 328,524 | | 1,808 | | 330,332 | Depreciation charge | | (73,337) | | (677) | | (74,014) | Effect of lease modifications | | 23,940 | | — | | 23,940 | Disposals | | (7,408) | | — | | (7,408) | Assets transferred to Neurosterix Pharma Sàrl | | (230,141) | | (1,131) | | (231,272) | Closing net book amount | | 41,578 | | — | | 41,578 | | | | | | | | As of December 31, 2024 | | Properties | | Equipment | | Total | Cost | | 111,642 | | — | | 111,642 | Accumulated depreciation | | (70,064) | | — | | (70,064) | Net book value | | 41,578 | | — | | 41,578 |
| | | | | Period ended June 30, 2025 | | Properties | | Total | Opening net book amount | | 41,578 | | 41,578 | Depreciation charge | | (4,023) | | (4,023) | Closing net book amount | | 37,555 | | 37,555 | | | | | | As of June 30, 2025 | | Properties | | Total | Cost | | 111,642 | | 111,642 | Accumulated depreciation | | (74,087) | | (74,087) | Net book value | | 37,555 | | 37,555 |
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