Right-of-use assets and lease liabilities (Tables)
|
12 Months Ended |
Dec. 31, 2022 |
| Right-of-use assets and lease liabilities [Abstract] |
|
| Schedule of right-of-use assets and lease liabilities |
| | |
Office | | |
| |
| Right-of-use
assets | |
building | | |
Total | |
| At cost | |
| | |
| |
| As of January 1, 2021 | |
| — | | |
| — | |
| Additions | |
| 594,436 | | |
| 594,436 | |
| Disposals | |
| — | | |
| — | |
| As of December 31, 2021 | |
| 594,436 | | |
| 594,436 | |
| Additions | |
| — | | |
| — | |
| Disposals | |
| — | | |
| — | |
| As of December 31, 2022 | |
| 594,436 | | |
| 594,436 | |
| | |
| | | |
| | |
| Accumulated depreciation
| |
| | | |
| | |
| As of January 1, 2021 | |
| — | | |
| — | |
| Charge for the year | |
| (29,722 | ) | |
| (29,722 | ) |
| Disposals | |
| — | | |
| — | |
| As of December 31, 2021 | |
| (29,722 | ) | |
| (29,722 | ) |
| Charge for the year | |
| (118,887 | ) | |
| (118,887 | ) |
| Disposals | |
| — | | |
| — | |
| As of December 31, 2022 | |
| (148,609 | ) | |
| (148,609 | ) |
| | |
| | | |
| | |
| Net book value | |
| | | |
| | |
| As of December 31, 2021 | |
| 564,714 | | |
| 564,714 | |
| As of December 31, 2022 | |
| 445,827 | | |
| 445,827 | |
|
| Schedule of low value and short-term lease expenses |
| | |
December 31, | | |
December 31, | |
| Low
value and short-term lease expenses | |
2022 | | |
2021 | |
| | |
| | |
| |
| Expense related to short-term leases | |
| 6,001 | | |
| 52,280 | |
| Expense related to leases of low value assets | |
| — | | |
| — | |
| Total | |
| 6,001 | | |
| 52,280 | |
|
| Schedule of lease liabilities |
| | |
December 31, | | |
December 31, | |
| Lease
liabilities | |
2022 | | |
2021 | |
| As of January 1 | |
| 575,736 | | |
| — | |
| Additions | |
| — | | |
| 594,436 | |
| Interest expense | |
| 15,949 | | |
| 3,000 | |
| Repayment of lease liability | |
| (130,200 | ) | |
| (21,700 | ) |
| As of December 31 | |
| 461,485 | | |
| 575,736 | |
| | |
| | | |
| | |
| thereof non-current | |
| 343,629 | | |
| 461,485 | |
| thereof current | |
| 117,856 | | |
| 114,251 | |
|
| Schedule of maturities of lease liabilities |
| | |
December 31, | | |
December 31, | |
| Maturities
of lease liabilities | |
2022 | | |
2021 | |
| | |
| | |
| |
| Year 1 | |
| 130,200 | | |
| 130,200 | |
| Year 2 | |
| 130,200 | | |
| 130,200 | |
| Year 3 | |
| 130,200 | | |
| 130,200 | |
| Year 4 | |
| 97,650 | | |
| 130,200 | |
| Year 5 | |
| — | | |
| 97,650 | |
| Undiscounted
lease payments | |
| 488,250 | | |
| 618,450 | |
| Less: unearned interest | |
| (26,765 | ) | |
| (42,714 | ) |
| Total | |
| 461,485 | | |
| 575,736 | |
|