v3.26.3
Derivative Financial Instruments (Tables)
12 Months Ended
Dec. 31, 2025
Notes and other explanatory information [abstract]  
Schedule of Warrant Outstanding
       Strike Price    Expiry   Warrants outstanding    Implied Ordinary shares      
Reference  Description  Strike (USD)   Expiry  Warrants outstanding   Implied Ord. Shares   Classification 
Service-based warrants  
(a)  HP Advisory Warrant   1.65   4 Jul 2029   13,906    398    Equity 
(b)  BPLLC Warrant   3.33   31 Dec 2030   71,429    71,429    Equity 
Replacement July 2025 Warrants  
(c)  January 2025 tranche   4.28   10 Jan 2027   130,978    130,978    Liability 
(d)  March 2025 tranche   4.28   3 Mar 2028   163,680    163,680    Liability 
December 2025 PIPE Warrants  
(e)  Pre-funded warrants   0.0035   No expiry   381,267    381,267    Liability 
(f)  $3.50 Warrants   3.50   25 Jul 2028   1,393,500    1,393,500    Liability 
(g)  $5.00 Warrants   5.00   25 Jul 2028   811,165    811,165    Liability 
Other pre-funded warrants  
(h)  Other pre-funded warrants   0.00   No expiry   47,943    47,943    Liability 
Schedule of Derivative Liabilities
€’000  Convertible Notes   Private Warrants   Public warrants   Total Derivative Liabilities 
Balance – December 31, 2024 (reclassified)   679    14    177    870 
Fair value movement on warrants unexercised (including exchange differences)*   -    -    -    - 
Fair value on initial recognition of derivative liabilities   3,932    12,527    -    16,460 
(Decrease) / increase due to conversions during period   (2,403)   (1,642)   -    (4,045)
(Decrease) / increase due to derecognition during period   (426)   (6,063)   (15)   (6,504)
(Gain) / loss due to fair value movements during period   (1,563)   (4,837)   (161)   (6,562)
(Gain) / loss due to fair value movements at remeasurement   (36)   -    -    (36)
Reclassification of convertible notes on consolidation   -              - 
Balance – December 31, 2025   181    -    0    181