Annual and transition report of foreign private issuers [Sections 13 or 15(d)]

SCHEDULE OF RECONCILIATION OF PROPERTY AND EQUIPMENT (Details)

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SCHEDULE OF RECONCILIATION OF PROPERTY AND EQUIPMENT (Details) - USD ($)
 12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
IfrsStatementLineItems [Line Items]    
Opening Balance $ 456,751 $ 563,131
Adjustment  
Additions 7,003 131,054
Disposals (110,271) (20,518)
Translation 28,789 (11,852)
Depreciation (23,163) (95,367)
Impairment   109,697
Closing Balance 301,531 456,751
Land [member]    
IfrsStatementLineItems [Line Items]    
Opening Balance
Adjustment  
Additions 1,495
Disposals
Translation
Depreciation
Impairment   1,495
Closing Balance
Buildings [member]    
IfrsStatementLineItems [Line Items]    
Opening Balance
Adjustment 140,132  
Additions
Disposals (61,400)
Translation (7,698)
Depreciation
Impairment  
Closing Balance 71,034
Leasehold improvements [member]    
IfrsStatementLineItems [Line Items]    
Opening Balance 2,153 2,153
Adjustment  
Additions
Disposals (2,153)
Translation
Depreciation
Impairment  
Closing Balance 2,153
Machinery [member]    
IfrsStatementLineItems [Line Items]    
Opening Balance
Adjustment  
Additions 1,535
Disposals
Translation
Depreciation
Impairment   1,535
Closing Balance
Fixtures and fittings [member]    
IfrsStatementLineItems [Line Items]    
Opening Balance 147,324 152,837
Adjustment (140,132)  
Additions 19,692
Disposals (5,015) (4,032)
Translation 7,380
Depreciation (236) (5,512)
Impairment   15,661
Closing Balance 9,321 147,324
Vehicles [member]    
IfrsStatementLineItems [Line Items]    
Opening Balance 33,261 51,842
Adjustment  
Additions 25,101
Disposals (5,076)
Translation (3,128) (3,912)
Depreciation (9,567) (14,670)
Impairment   20,025
Closing Balance 20,566 33,261
Office equipment [member]    
IfrsStatementLineItems [Line Items]    
Opening Balance 47,414 62,038
Adjustment  
Additions 367
Disposals (27,340)
Translation (2,093)
Depreciation (14,624)
Impairment   367
Closing Balance 17,981 47,414
Information technology equipment [member]    
IfrsStatementLineItems [Line Items]    
Opening Balance 7,718 24,716
Adjustment 16,999  
Additions 1,041
Disposals (5,727)
Translation 11,454
Depreciation (9,499)
Impairment   18,039
Closing Balance 20,945 7,718
Computer software [member]    
IfrsStatementLineItems [Line Items]    
Opening Balance 26,156 38,881
Adjustment (16,999)  
Additions 7,003 20,438
Disposals (1,725) (11,410)
Translation (6,207)
Depreciation (3,861) (30,563)
Impairment   8,810
Closing Balance 4,369 26,156
Programs and textbooks [member]    
IfrsStatementLineItems [Line Items]    
Opening Balance 11,833 16,594
Adjustment  
Additions
Disposals
Translation (1,654)
Depreciation (4,761)
Impairment  
Closing Balance 10,179 11,833
Spa equipment curtains crockery glassware and linen [member]    
IfrsStatementLineItems [Line Items]    
Opening Balance 180,892 214,070
Adjustment  
Additions 61,385
Disposals (6,913)
Translation (26,843) (7,940)
Depreciation (25,237)
Impairment   61,386
Closing Balance $ 147,136 $ 180,892