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

SCHEDULE OF PROPERTY AND EQUIPMENT (Details)

v3.23.2
SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - USD ($)
Dec. 31, 2022
Dec. 31, 2021
Dec. 31, 2020
IfrsStatementLineItems [Line Items]      
Property, plant and equipment $ 563,131 $ 6,776,116 $ 7,596,990
Land [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment 1,486,718 1,486,718
Buildings [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment 3,412,156 3,950,627
Leasehold property [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment 2,153 1,490,813  
Machinery [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment 49,642 84,685
Fixtures and fittings [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment 152,837 207,488 189,373
Motor vehicles [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment 51,842 38,516  
Office equipment [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment 62,038 6,759 10,435
Communication and network equipment [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment 24,716 25,516  
Computer software [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment 38,881  
Programs and textbooks [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment 16,594  
Spa equipment curtains crockery glassware and linen [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment 214,070 58,508 $ 93,710
Gross carrying amount [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment 13,144,480 11,544,308  
Impairment on assets (7,107,504)    
Gross carrying amount [member] | Land [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment 1,486,718 1,486,718  
Impairment on assets (1,486,718)    
Gross carrying amount [member] | Buildings [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment 4,541,374 4,401,241  
Impairment on assets (3,252,060)    
Gross carrying amount [member] | Leasehold property [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment 5,136,738 4,261,623  
Impairment on assets (2,134,654)    
Gross carrying amount [member] | Machinery [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment 147,887 136,692  
Impairment on assets (55,690)    
Gross carrying amount [member] | Fixtures and fittings [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment 647,046 537,964  
Impairment on assets (108,736)    
Gross carrying amount [member] | Motor vehicles [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment 384,643 320,103  
Impairment on assets (12,808)    
Gross carrying amount [member] | Office equipment [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment 99,739 26,287  
Impairment on assets (7,975)    
Gross carrying amount [member] | Communication and network equipment [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment 142,100 113,790  
Impairment on assets (3,589)    
Gross carrying amount [member] | Computer software [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment 53,661 4,456  
Impairment on assets    
Gross carrying amount [member] | Programs and textbooks [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment 16,594  
Impairment on assets    
Gross carrying amount [member] | Spa equipment curtains crockery glassware and linen [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment 487,980 255,434  
Impairment on assets (45,274)    
Accumulated depreciation and amortisation [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment (5,473,845) (4,768,192)  
Accumulated depreciation and amortisation [member] | Buildings [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment (1,289,314) (989,085)  
Accumulated depreciation and amortisation [member] | Leasehold property [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment (2,999,931) (2,770,810)  
Accumulated depreciation and amortisation [member] | Machinery [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment (92,197) (87,050)  
Accumulated depreciation and amortisation [member] | Fixtures and fittings [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment (385,473) (330,476)  
Accumulated depreciation and amortisation [member] | Motor vehicles [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment (319,993) (281,587)  
Accumulated depreciation and amortisation [member] | Office equipment [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment (29,726) (19,528)  
Accumulated depreciation and amortisation [member] | Communication and network equipment [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment (113,795) (88,274)  
Accumulated depreciation and amortisation [member] | Computer software [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment (14,780) (4,456)  
Accumulated depreciation and amortisation [member] | Programs and textbooks [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment  
Accumulated depreciation and amortisation [member] | Spa equipment curtains crockery glassware and linen [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment $ (228,636) $ (196,926)