Vehicles

Office
equipment

Furniture and
fixtures

Land

Total

Cost:

At January 1, 2025

$

41,310

$

77,841

$

15,078

$

772,166

$

906,395

Additions

—

3,918

790

24,468

29,176

Disposals

(11,260

)

—

—

—

(11,260

)

Effect of foreign exchange

4,655

9,765

1,805

90,534

106,759

At December 31, 2025

$

34,705

$

91,524

$

17,673

$

887,168

$

1,031,070

Depreciation:

At January 1, 2025

$

41,039

$

64,471

$

9,288

$

—

$

114,798

Effect of foreign exchange

4,620

8,153

1,102

—

13,875

Disposals

(11,260

)

—

—

—

(11,260

)

Depreciation charge for the year

—

4,546

461

—

5,007

At December 31, 2025

$

34,399

$

77,170

$

10,851

$

—

$

122,420

Net book value:

At December 31, 2025

$

306

$

14,354

$

6,822

$

887,168

$

908,650

At January 1, 2025

$

271

$

13,370

$

5,790

$

772,166

$

791,597

Cost:

At January 1, 2024

$

52,839

$

94,715

$

18,138

$

987,671

$

1,153,363

Additions

—

4,355

890

—

5,245

Effect of foreign exchange

(11,529

)

(21,229

)

(3,950

)

(215,505

)

(252,213

)

At December 31, 2024

$

41,310

$

77,841

$

15,078

$

772,166

$

906,395

Depreciation:

At January 1, 2024

$

52,491

$

77,638

$

11,202

$

—

$

141,331

Effect of foreign exchange

(11,452

)

(17,501

)

(2,383

)

—

(31,336

)

Depreciation charge for the year

—

4,334

469

—

4,803

At December 31, 2024

$

41,039

$

64,471

$

9,288

$

—

$

114,798

Net book value:

At December 31, 2024

$

271

$

13,370

$

5,790

$

772,166

$

791,597

At January 1, 2024

$

348

$

17,077

$

6,936

$

987,671

$

1,012,032

Vehicles

Office
equipment

Furniture and
fixtures

Land

Total

Cost:

At January 1, 2023

$

49,027

$

85,491

$

12,618

$

916,413

$

1,063,549

Additions

—

2,497

4,441

—

6,938

Effect of foreign exchange

3,812

6,727

1,079

71,258

82,876

At December 31, 2023

$

52,839

$

94,715

$

18,138

$

987,671

$

1,153,363

Depreciation:

At January 1, 2022

$

48,704

$

68,119

$

10,019

$

—

$

126,842

Effect of foreign exchange

3,787

5,427

749

—

9,963

Depreciation charge for the year

—

4,092

434

—

4,526

At December 31, 2023

$

52,491

$

77,638

$

11,202

$

—

$

141,331

Net book value:

At December 31, 2023

$

348

$

17,077

$

6,936

$

987,671

$

1,012,032

At January 1, 2022

$

323

$

17,372

$

2,599

$

916,413

$

936,707