LOSS BEFORE TAX

12 Months Ended

Dec. 31, 2025

Disclosure of loss profit before tax [Abstract]

LOSS BEFORE TAX

9. LOSS BEFORE TAX

The following amounts were charged / (credited) to the statement of operations:

	December 31, 2025	December 31, 2024	December 31, 2023
	US$‘000	US$‘000	US$‘000
Directors’ emoluments (including non- executive directors):
Remuneration	1,327	1,454	2,058
Pension	38	39	26
Share based payments (Note 26)	149	931	1,601
Auditor’s remuneration
Audit fees	1,161	1,082	861
Tax fees	76	175	407
Depreciation (Note 11) 1	1,299	675	830
Amortisation (Note 12)	1,385	1,190	945
Net foreign exchange differences	494	376	336

1 In 2025, US$249,000 was capitalised to research and development projects (2024: US$204,000) (2023: US$Nil).

Depreciation for discontinued operations for the year ended December 31, 2025 is US$Nil (2024: US$Nil) (2023:US$1,000)

Amortisation for discontinued operations for the year ended December 31, 2025 is US$Nil (2024: US$Nil) (2023:US$1,000).