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)

v3.23.2
SCHEDULE OF THE ALLOCATION OF THE PURCHASE CONSIDERATION TO THE FAIR VALUE OF THE ASSETS AND LIABILITIES (Details)
£ in Millions
Dec. 31, 2022
USD ($)
Oct. 04, 2022
USD ($)
Jul. 07, 2022
USD ($)
May 31, 2022
USD ($)
Apr. 30, 2022
USD ($)
Apr. 30, 2022
GBP (£)
Dec. 31, 2021
USD ($)
Dec. 31, 2020
USD ($)
IfrsStatementLineItems [Line Items]                
Goodwill $ (31,688,887)           $ (1,320,100) $ (1,209,953)
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)      
Fixed assets         (69,637)      
Intangible assets         (1,640,000)      
Accounts payable, accrued expenses and other liabilities         804,842      
Deferred tax liability         549,718      
Goodwill         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)      
Fixed assets         (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      
Top-up share options         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)      
Fixed assets         (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      
Top-up share options         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)          
Fixed assets     (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          
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   $ 7,000,000            
Less: acquired cash   (145,532)            
Purchase price, net of acquired cash   20,234,865            
Prepaid expenses and other current assets   (745,521)            
Intangible assets   (8,884,000)            
Accounts payable, accrued expenses and other liabilities   1,660,727            
Deferred tax liability   2,202,088            
Goodwill   13,306,545            
Cash   1,000,000            
Top-up share options   10,380,397            
Total purchase price   20,380,397            
Accounts receivable   (152,920)            
Deferred payment   2,000,000            
Goodwill   $ (1,008,694)