<?xml version='1.0' encoding='utf-8'?>
<!-- Theory Schema -->
<?xbrlsite name='CreatedBy' value='Charles Hoffman, CPA'?>
<?xbrlsite name='CreatedDate' value='2025-11-29'?>
<?xbrlsite name='ReportingSchemeTitle' value='IFRS for SMES Financial Reporting Scheme (ifrs-smes)'?>
<?xbrlsite name='Description' value='IFRS for small and medioum enterprises published in 2024 by the IFRS Foundation.'?>
<?xbrlsite name='ReportingStyles' value='../fac/reporting-styles-cm-ref.xml'?>
<schema
  xmlns='http://www.w3.org/2001/XMLSchema'
  xmlns:xbrli='http://www.xbrl.org/2003/instance'
  xmlns:link='http://www.xbrl.org/2003/linkbase'
  xmlns:xlink='http://www.w3.org/1999/xlink'

  xmlns:topics='http://www.xbrlsite.com/ifrs-smes/topics'
  xmlns:disclosures='http://www.xbrlsite.com/disclosures'
  xmlns:dm='http://www.xbrlsite.com/dm'

  xmlns:style='http://www.xbrlsite.com/2018/Protototype/fac/ReportFrames/style400'
  xmlns:type-subtype="http://www.xbrlsite.com/ifrs-smes/type-subtype"


  xmlns:ifrs-smes="https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-smes"
  xmlns:e='http://luca.pacioli.ai/enhanced'
  xmlns:ifrs-smes-theory='http://www.xbrlsite.com/ifrs-smes-theory'
  targetNamespace='http://www.xbrlsite.com/ifrs-smes-theory'
  elementFormDefault='qualified'
  attributeFormDefault='unqualified'>
  <annotation>
    <appinfo>
      <link:linkbaseRef xlink:type='simple' xlink:role='http://www.xbrl.org/2003/role/definitionLinkbaseRef' xlink:arcrole='http://www.w3.org/1999/xlink/properties/linkbase' xlink:href='../reporting-checklist/reporting-checklist-testing-rules-def.xml' xlink:title='Reporting Checklist' />

      <link:linkbaseRef xlink:type='simple' xlink:role='http://www.xbrl.org/2003/role/labelLinkbaseRef' xlink:arcrole='http://www.w3.org/1999/xlink/properties/linkbase' xlink:href='commentary-ifrs-smes-lab.xml' xlink:title='Commentary' />



    </appinfo>
  </annotation>
<import namespace='http://www.xbrl.org/2003/instance' schemaLocation='http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd' />

<import namespace='http://luca.pacioli.ai/enhanced' schemaLocation='ifrs-smes-entryPoint.xsd' />

<import namespace='http://www.xbrlsite.com/2018/Protototype/fac/ReportFrames/style400' schemaLocation='../fac/reporting-styles/IFRS-SMEs-BSU-ISN-CF1-OCIN_schema.xsd' />
<import namespace='http://www.xbrlsite.com/ifrs-smes/type-subtype' schemaLocation='../types/type-subtype.xsd' />
<import namespace='http://www.xbrlsite.com/ifrs-smes/topics' schemaLocation='../disclosures-topics/topics.xsd' />
<import namespace='http://www.xbrlsite.com/disclosures' schemaLocation='../disclosures-topics/disclosures.xsd' />
<import namespace='http://www.xbrlsite.com/dm' schemaLocation='../disclosure-mechanics/dm.xsd' />


</schema>
