Annual and transition report of foreign private issuers pursuant to Section 13 or 15(d)

SCHEDULE OF THE ALLOCATION OF THE PURCHASE CONSIDERATION TO THE FAIR VALUE OF THE ASSETS AND LIABILITIES (Details)

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SCHEDULE OF THE ALLOCATION OF THE PURCHASE CONSIDERATION TO THE FAIR VALUE OF THE ASSETS AND LIABILITIES (Details)
£ in Millions
 12 Months Ended
Dec. 31, 2023
USD ($)
Dec. 31, 2022
USD ($)
Dec. 31, 2021
USD ($)
Oct. 04, 2022
USD ($)
Jul. 07, 2022
USD ($)
May 31, 2022
USD ($)
Apr. 30, 2022
USD ($)
Apr. 30, 2022
GBP (£)
IfrsStatementLineItems [Line Items]                
Changes in Accounts receivable $ 2,570,324 $ 1,161,349 [1] $ (30,554)          
Changes in Prepaid expenses and other current assets 62,111 1,489,459 [1] (1,927,176)          
Goodwill (11,425,148) (31,688,887) [2] $ (1,320,100)          
Education angels [member]                
IfrsStatementLineItems [Line Items]                
Value of shares             $ 1,918,700  
Less: acquired cash             (26,940)  
Purchase price, net of acquired cash             1,891,760  
Prepaid expenses and other current assets             (113,413)  
Property and equipment             (69,637)  
Intangible assets             (1,640,000)  
Accounts payable, accrued expenses and other liabilities             804,842  
Deferred tax liability             549,718  
Goodwill       $ 1,918,700     1,423,270  
Property investors network [member]                
IfrsStatementLineItems [Line Items]                
Value of shares             17,017,000  
Less: acquired cash             (347,952)  
Purchase price, net of acquired cash             29,307,048  
Prepaid expenses and other current assets             (6,111,957)  
Property and equipment             (24,994)  
Intangible assets             (4,980,000)  
Accounts payable, accrued expenses and other liabilities             2,833,718  
Deferred tax liability             1,171,555  
Goodwill             21,734,121  
Cash             1,837,000  
Top-up share options             701,000  
Call / Put option             10,100,000 £ 10.2
Total purchase price             29,655,000  
Accounts receivable             (461,249)  
E square [member]                
IfrsStatementLineItems [Line Items]                
Value of shares           $ 2,692,000 2,692,000  
Less: acquired cash             (262,518)  
Purchase price, net of acquired cash           3,845,000 3,582,482  
Prepaid expenses and other current assets             (31,242)  
Property and equipment             (272,348)  
Intangible assets             (100,000)  
Accounts payable, accrued expenses and other liabilities             722,275  
Deferred tax liability             37,838  
Goodwill             3,760,924  
Cash           $ 403,000 403,000  
Call / Put option             451,000  
Total purchase price             3,845,000  
Accounts receivable             (178,081)  
Deferred payment             $ 299,000  
University of antelope valley [member]                
IfrsStatementLineItems [Line Items]                
Value of shares         $ 6,470,000      
Less: acquired cash         (1,620,734)      
Purchase price, net of acquired cash         12,866,266      
Prepaid expenses and other current assets         (492,404)      
Property and equipment         (1,051,934)      
Accounts payable, accrued expenses and other liabilities         1,935,533      
Goodwill         10,174,872      
Cash         7,000,000      
Top-up share options         1,017,000      
Total purchase price         14,487,000      
Accounts receivable         $ (3,082,589)      
Revealed films [member]                
IfrsStatementLineItems [Line Items]                
Value of shares 2,956,080 7,000,000   2,960,000        
Less: acquired cash (146,000) (145,532)            
Purchase price, net of acquired cash 11,110,080 20,234,865            
Prepaid expenses and other current assets (745,000) (745,521)            
Intangible assets (9,760,000) (8,884,000)            
Accounts payable, accrued expenses and other liabilities 702,000 1,660,727            
Deferred tax liability 2,202,088            
Goodwill 1,154,080 13,306,545            
Cash 1,000,000 1,000,000   1,000,000        
Top-up share options 6,700,000 10,380,397            
Call / Put option       6,700,000        
Total purchase price 11,256,080 20,380,397            
Accounts receivable (153,000) (152,920)            
Deferred payment 1,900,000 2,000,000            
Changes in Value of shares (4,043,920)              
Changes in Cash (100,000)              
Changes in Top-up share options (3,680,397)              
Claw back clause (1,300,000)   $ 1,300,000        
Changes in Claw back clause (1,300,000)              
Changes in Total purchase price (9,124,317)              
Changes in acquired cash (468)              
Changes in Purchase price, net of acquired cash (9,124,785)              
Changes in Accounts receivable (80)              
Changes in Prepaid expenses and other current assets 521              
Goodwill $ (1,008,694)            
Changes in Goodwill 1,008,694              
Changes in Intangible assets (876,000)              
Changes in Value of shares (958,727)              
Changes in Deferred tax liability (2,202,088)              
Increase decrease in Goodwill $ (12,152,465)              
[1] Restatement details in Note 2
[2] Restatement details in Note 2