v3.26.1
LOANS PAYABLE TO RELATED PARTIES
6 Months Ended
Jun. 30, 2026
Loans Payable To Related Parties  
LOANS PAYABLE TO RELATED PARTIES

NOTE 11 – LOANS PAYABLE TO RELATED PARTIES

 

The Company had the following loans payable to related parties:

  

   June 30,   December 31, 
   2026   2025 
Beginning balance: Loans 1 - payable to Stephen Morris  $668,405   $561,833 
           
Additions   -    97,291 
Paydown   (4,541)   - 
Foreign currency translation adjustments   (10,590)   9,281 
Net change in Loan 1   (15,131)   106,572 
Ending balance Loan 1 – payable to Stephen Morris   653,274    668,405 
           
Loan 2 - payable to Stephen Morris   575,646    584,805 
          
Total loan payable to related parties   1,228,920    1,253,210 
           
Less current portion        
           
Total – non-current  $1,228,920   $1,253,210 

 

  Loan 1 (January 16, 2016) - Stephen Morris, Founder, CTO, and Chair.

 

On January 16, 2016, our wholly owned subsidiary, Bubblr Limited, entered into a Loan Agreement (the “Loan Agreement”) with Mr. Stephen Morris. The Loan Agreement is unsecured and bears no interest. It was payable on demand and is intended for working capital or as the Company deems appropriate. The Loan is available for drawing by the Company in multiple tranches.

 

On September 30, 2024, the parties desired to amend the loan such that the principal amount of the loan shall be due and payable by Borrower to Lender on the earlier of (i) the completion of an equity offering by Bubblr, Inc., for no less than $5,000,000, or (ii) three years from the date of this Amendment.

 

Loan 1 is denominated in British Pounds (GBP) and translated into U.S. Dollars (USD) at each reporting date. Accordingly, the periodic fluctuations in the carrying values of both instruments were driven by non-cash foreign currency translation adjustments moving through the statement of comprehensive income.

 

 

  Loan 2 (September 7, 2022) - Stephen Morris, Founder, CTO, and Chair.

 

On September 7, 2022, our wholly owned subsidiary, Bubblr Limited, entered into a new loan agreement (the “Loan Agreement”) with Mr. Morris for $501,049434,060). The Loan Agreement is unsecured, carries no interest, is non-convertible, and is due upon maturity. The Loan is available for drawing by the Company in multiple tranches.

 

On September 30, 2024, the parties agreed to amend the loan, with the maturity date set three years from the date of this amendment.

 

Loan 2 is denominated in British Pounds (GBP) and translated into U.S. Dollars (USD) at each reporting date. Accordingly, the periodic fluctuations in the carrying values of both instruments were driven entirely by non-cash foreign currency translation adjustments moving through the statement of comprehensive income.