| Schedule of Foreign Currency Denominated Financial Assets and Liabilities |
The Company is exposed to currency risk from the British Pound (“GBP”), Euro (“EUR”), Canadian dollar (“CAD”) and Mexican Peso (“MXN”) through the following foreign currency denominated financial assets and liabilities: | As at (expressed in GBP) | | June 30,
2026 | | | December 31,
2025 | | | Financial assets | | | | | | | | Cash | | £ | 100 | | | £ | 100 | | | Trade and other receivables | | | 354 | | | | 354 | | | Loans receivable | | | – | | | | – | | | | | £ | 454 | | | £ | 454 | | | Financial liabilities | | | | | | | | | | Trade and other payables | | £ | 2,126 | | | £ | 2,126 | | | | | £ | 2,126 | | | £ | 2,126 | | | As at (expressed in EUR) | | June 30,
2026 | | | December 31,
2025 | | | Financial assets | | | | | | | | Cash | | € | 12,504 | | | € | 11,304 | | | Trade and other receivables | | | 3,076 | | | | 3,076 | | | | | € | 15,580 | | | € | 14,380 | | | Financial liabilities | | | | | | | | | | Trade and other payables | | € | 9,256 | | | € | 5,263 | | | Loans and borrowings | | | 124,890 | | | | 124,890 | | | | | € | 134,146 | | | € | 130,153 | | | As at (expressed in CAD) | | June 30,
2026 | | | December 31,
2025 | | | Financial assets | | | | | | | | Cash | | $ | 171,262 | | | $ | 287,503 | | | Trade and other receivables | | | 69,071 | | | | – | | | | | $ | 240,333 | | | $ | 287,503 | | | Financial liabilities | | | | | | | | | | Trade and other payables | | $ | 4,634,103 | | | $ | 4,137,013 | | | Due to related party | | | 1,060,778 | | | | 882,165 | | | Lease liabilities | | | 464,398 | | | | 191,706 | | | Loans and borrowings | | | 1,254,124 | | | | 1,177,564 | | | Convertible promissory notes | | | 9,953,121 | | | | 1,446,893 | | | Secured promissory notes | | | 8,648,385 | | | | 10,465,530 | | | Secured convertible debenture | | | 5,696,159 | | | | 5,681,053 | | | | | $ | 31,711,068 | | | $ | 23,981,924 | | | As at (expressed in MXN) | | June 30,
2026 | | | December 31,
2025 | | | Financial assets | | | | | | | | Cash | | $ | 10,844,230 | | | $ | 5,028,415 | | | Trade and other receivables | | | 28,011,582 | | | | 24,199,567 | | | Due from related parties | | | 68,814 | | | | 68,814 | | | | | $ | 38,924,626 | | | $ | 29,296,796 | | | Financial liabilities | | | | | | | | | | Trade and other payables | | $ | 5,313,308 | | | $ | 5,425,846 | | | Lease liabilities | | | 4,311,767 | | | | 4,609,418 | | | | | $ | 9,625,075 | | | $ | 10,035,264 | |
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The Company is exposed to currency risk from the British Pound (“GBP”), Euro (“EUR”), Canadian dollar (“CAD”) and Mexican Peso (“MXN”) through the following foreign currency denominated financial assets and liabilities: | As at (expressed in GBP) | | December 31,
2025 | | | December 31, 2024 | | | Financial assets | | | | | | | | Cash | | £ | 100 | | | £ | 16,558 | | | Trade and other receivables | | | 354 | | | | 293,055 | | | Loan receivable | | | — | | | | 469,233 | | | | | £ | 454 | | | £ | 778,846 | | | Financial liabilities | | | | | | | | | | Trade and other payables | | £ | 2,126 | | | £ | 820,809 | | | | | £ | 2,126 | | | £ | 820,809 | | | As at (expressed in EUR) | | December 31,
2025 | | | December 31, 2024 | | | Financial assets | | | | | | | | Cash | | € | 11,304 | | | € | 12,504 | | | Trade and other receivables | | | 3,076 | | | | 3,076 | | | | | € | 14,380 | | | € | 15,580 | | | Financial liabilities | | | | | | | | | | Trade and other payables | | € | 5,263 | | | € | 838 | | | Loans and borrowings | | | 124,890 | | | | 124,890 | | | | | € | 130,153 | | | € | 125,728 | | | As at (expressed in CAD) | | December 31,
2025 | | | December 31, 2024 | | | Financial assets | | | | | | | | Cash and cash held in trust | | $ | 287,503 | | | $ | 5,473,500 | | | Loans receivable | | | — | | | | 515,197 | | | | | $ | 287,503 | | | $ | 5,988,697 | | | Financial liabilities | | | | | | | | | | Trade and other payables | | $ | 4,137,013 | | | $ | 2,809,356 | | | Due to related party | | | 882,165 | | | | 425,962 | | | Lease liabilities | | | 191,706 | | | | — | | | Loans and borrowings | | | 1,177,564 | | | | 315,557 | | | Convertible promissory notes | | | 1,446,893 | | | | — | | | Secured promissory notes | | | 10,465,530 | | | | — | | | Secured convertible debenture | | | 5,681,053 | | | | — | | | | | $ | 23,981,924 | | | $ | 3,550,875 | | | As at (expressed in MXN) | | December 31,
2025 | | | December 31,
2024 | | | Financial assets | | | | | | | | Cash | | $ | 5,028,415 | | | $ | — | | | Trade and other receivables | | | 24,199,567 | | | | — | | | Due from related parties | | | 68,814 | | | | — | | | | | $ | 29,296,796 | | | $ | — | | | Financial liabilities | | | | | | | | | | Trade and other payables | | $ | 5,425,846 | | | $ | — | | | Lease liabilities | | | 4,609,418 | | | | — | | | | | $ | 10,035,264 | | | $ | — | |
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