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