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

BUSINESS COMBINATIONS (Details Narrative)

v3.24.1.1.u2
BUSINESS COMBINATIONS (Details Narrative)
$ / shares in Units, £ in Millions
 1 Months Ended 12 Months Ended
Oct. 04, 2022
USD ($)
shares
Jul. 07, 2022
USD ($)
shares
Apr. 30, 2022
USD ($)
shares
Dec. 31, 2023
USD ($)
Dec. 31, 2022
USD ($)
Dec. 31, 2021
USD ($)
 [1]
May 31, 2022
USD ($)
$ / shares
shares
Apr. 30, 2022
GBP (£)
shares
IfrsStatementLineItems [Line Items]                
Purchase consideration       $ 2,024,000 $ 12,447,396      
Revenue       23,062,754 18,193,616 [1] $ 8,294,804    
Loans payable       835,000 500,000      
Education angels [member]                
IfrsStatementLineItems [Line Items]                
Percentage of voting equity interests acquired     100.00%         100.00%
Goodwill $ 1,918,700   $ 1,423,270          
Shares transferred, acquisition-date fair value | shares     333,687         333,687
Consideration made up from shares     $ 1,918,700          
Consideration transferred, acquisition-date fair value     $ 1,891,760          
Property investors network [member]                
IfrsStatementLineItems [Line Items]                
Percentage of voting equity interests acquired     100.00%         100.00%
Goodwill     $ 21,734,121          
Shares transferred, acquisition-date fair value | shares     2,959,518         2,959,518
Purchase consideration     $ 29,655,000          
Consideration made up from shares     17,017,000          
Cash transferred, acquisition-date fair value     1,837,000          
Amount of consideration payble upon milestone     $ 701,000          
Description of acquisition     the difference between the value will be paid in additional consideration by 90% in shares and 10% in cash and $10,100,000 in call options.          
Amount of consideration payble in call options     $ 10,100,000         £ 10.2
Consideration transferred, acquisition-date fair value     29,307,048          
[custom:AcquisitiondateFairValueOfTotalConsiderationTransferredIncludingStockOption-0]     29,655,000          
E square [member]                
IfrsStatementLineItems [Line Items]                
Percentage of voting equity interests acquired             100.00%  
Goodwill     3,760,924          
Shares transferred, acquisition-date fair value | shares             328,236  
Consideration made up from shares     2,692,000       $ 2,692,000  
Cash transferred, acquisition-date fair value     403,000       403,000  
Amount of consideration payble in call options     451,000          
Consideration transferred, acquisition-date fair value     3,582,482       3,845,000  
Loans transferred, acquisition-date fair value             299,000  
Purchase price in put option             $ 451,000  
Shares trade price | $ / shares             $ 5.81  
Pre split shares trade price | $ / shares             $ 34.87  
[custom:AcquisitiondateFairValueOfTotalConsiderationTransferredIncludingStockOption-0]     $ 3,845,000          
University of antelope valley [member]                
IfrsStatementLineItems [Line Items]                
Percentage of voting equity interests acquired   100.00%            
Goodwill   $ 10,174,872            
Shares transferred, acquisition-date fair value | shares   1,000,000            
Consideration made up from shares   $ 6,470,000            
Cash transferred, acquisition-date fair value   7,000,000            
Amount of consideration payble upon milestone   1,017,000            
Consideration transferred, acquisition-date fair value   12,866,266            
[custom:AcquisitiondateFairValueOfTotalConsiderationTransferredIncludingStockOption-0]   14,487,000            
Revenue   9,000,000            
University of antelope valley [member] | Bottom of range [member]                
IfrsStatementLineItems [Line Items]                
Revenue   $ 9,000,000            
Revealed films [member]                
IfrsStatementLineItems [Line Items]                
Percentage of voting equity interests acquired 100.00%              
Goodwill       1,154,080 13,306,545      
Shares transferred, acquisition-date fair value | shares 1,353,966              
Purchase consideration $ 11,256,080              
Consideration made up from shares 2,960,000     2,956,080 7,000,000      
Cash transferred, acquisition-date fair value $ 1,000,000     1,000,000 1,000,000      
Amount of consideration payble upon milestone       6,700,000 10,380,397      
Description of acquisition The Company has agreed to pay top up consideration of 1.5X the difference between the revenue in 2023, 2024 and 2025 if the revenue growth is higher than $7 million and a profit of at least 7%. The revenue growth is calculated as revenue during the year minus $7 million or previous year’s revenue if the target was met              
Amount of consideration payble in call options $ 6,700,000              
Consideration transferred, acquisition-date fair value       11,110,080 20,234,865      
Loans transferred, acquisition-date fair value 2,000,000              
[custom:AcquisitiondateFairValueOfTotalConsiderationTransferredIncludingStockOption-0]       11,256,080 20,380,397      
Loans discounted, acquisition-date fair value 1,900,000              
Claw back clause 1,300,000     $ (1,300,000)      
Loans payable $ 2,000,000              
[1] Restatement details in Note 2