EQUIPMENT

3 Months Ended

Mar. 31, 2026

Notes and other explanatory information [abstract]

7. EQUIPMENT

	Computer Equipment			Furniture and Equipment			Leasehold Improvements			Vehicles		Total
Cost
Balance at December 31, 2024	$	130,328		$	997,416		$	88,889		$	60,343	$	1,276,976
Additions		62,145			908,221			1,300			-		971,666
Disposals		(28,031	)		(135,046	)		(38,266	)		-		(201,343	)
Balance at December 31, 2025		164,442			1,770,591			51,923			60,343		2,047,299
Property, plant and equipment, beginning balance		164,442			1,770,591			51,923			60,343		2,047,299
Additions		33,523			188,420			-			-		221,943
Disposals		-			(131,832	)		-			-		(131,832	)
Foreign exchange		73			9,744			-			-		9,817
Balance at March 31, 2026	$	198,038		$	1,836,923		$	51,923		$	60,343	$	2,147,227
Property, plant and equipment, ending balance	$	198,038		$	1,836,923		$	51,923		$	60,343	$	2,147,227

Accumulated depreciation
Balance at December 31, 2024	$	92,676		$	591,603		$	24,635		$	38,520	$	747,434
Charge for the year		41,903			205,491			12,568			6,546		266,508
Disposals		(24,246	)		(121,765	)		(12,706	)		-		(158,717	)
Balance at December 31, 2025		110,333			675,329			24,497			45,066		855,225
Accumulated depreciation, beginning balance		110,333			675,329			24,497			45,066		855,225
Charge for the period		10,152			83,880			2,771			1,146		97,949
Disposals		-			(120,533	)		-			-		(120,533	)
Foreign exchange		5			489			-			-		494
Balance at March 31, 2026	$	120,490		$	639,165		$	27,268		$	46,212	$	833,135
	$	120,490		$	639,165		$	27,268		$	46,212	$	833,135

Net book value:
December 31, 2025	$	54,109		$	1,095,262		$	27,426		$	15,277	$	1,192,074
March 31, 2026	$	77,548		$	1,197,758		$	24,655		$	14,131	$	1,314,092

Depreciation commences when assets are available for use. Depreciation expense for the quarter ended March 31, 2026 in the amount of $2,317 (2025 - $31,895) is included in the cost of sales.