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Consolidated Statement of Financial Position - USD ($)
Dec. 31, 2023
Dec. 31, 2022
Current assets    
Cash and cash equivalents $ 366,761 $ 252,399
Trade and other receivables 1,032,522 815,128
Prepaid forward purchase agreement 969
Inventories 64,184 221,151
Total Current assets 1,464,436 1,288,678
Non-current assets    
Property, plant and equipment, net 21,786,365 22,493,283
Intangible assets, net 2,381,465 1,845,912
Total Non-current assets 24,167,830 24,339,195
Total assets 25,632,266 25,627,873
Current liabilities    
Trade and other payables 6,560,559 4,285,345
Lease liabilities 192,282 185,764
Borrowings 5,666,160 5,427,538
Deferred underwriting fee payable 2,753,125
Tax liabilities 56,540
Total Current liabilities 15,228,666 9,898,647
Non-current liabilities    
Lease liabilities (non-current) 1,974,524 2,071,571
Borrowings (non-current) 112,319 371,103
Deferred tax liabilities 296,000 163,000
Total Non-current liabilities 2,382,843 2,605,674
Total liabilities 17,611,509 12,504,321
Net assets 8,020,757 13,123,552
EQUITY    
Share capital 10,892 10,000
Accumulated losses (99,985,928) (5,006,590)
Other reserves 3,422,799 3,422,799
Share premium reserve 89,725,052
Exchange reserves (123,198) (460,481)
Revaluation surplus 14,971,140 15,157,824
Total equity $ 8,020,757 $ 13,123,552