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

SCHEDULE OF RECONCILIATION OF PROPERTY AND EQUIPMENT (Details)

v3.23.2
SCHEDULE OF RECONCILIATION OF PROPERTY AND EQUIPMENT (Details) - USD ($)
 12 Months Ended
Dec. 31, 2022
Dec. 31, 2021
IfrsStatementLineItems [Line Items]    
Opening Balance $ 6,776,116 $ 7,596,990
Additions (Acquisitions) 1,420,885  
Additions 222,680 77,797
Disposals (1,163)  
Translation (42,232) (258,186)
Depreciation (705,651) (640,485)
Impairment (7,107,504)  
Closing Balance 563,131 6,776,116
Property, plant and equipment 705,651 640,485
Land [member]    
IfrsStatementLineItems [Line Items]    
Opening Balance 1,486,718 1,486,718
Additions (Acquisitions)  
Additions
Disposals  
Translation
Depreciation
Impairment (1,486,718)  
Closing Balance 1,486,718
Property, plant and equipment
Buildings [member]    
IfrsStatementLineItems [Line Items]    
Opening Balance 3,412,156 3,950,627
Additions (Acquisitions) 147,296  
Additions
Disposals  
Translation (7,164) (215,291)
Depreciation (300,228) (323,180)
Impairment (3,252,060)  
Closing Balance 3,412,156
Property, plant and equipment 300,228 323,180
Leasehold improvements [member]    
IfrsStatementLineItems [Line Items]    
Opening Balance 1,490,813 1,655,128
Additions (Acquisitions) 798,702  
Additions 76,873
Disposals  
Translation (460) 9,777
Depreciation (229,121) (174,092)
Impairment (2,134,654)  
Closing Balance 2,153 1,490,813
Property, plant and equipment 229,121 174,092
Machinery [member]    
IfrsStatementLineItems [Line Items]    
Opening Balance 49,642 84,685
Additions (Acquisitions)  
Additions 11,195 9,981
Disposals  
Translation (37,427)
Depreciation (5,147) (7,597)
Impairment (55,690)  
Closing Balance 49,642
Property, plant and equipment 5,147 7,597
Fixtures and fittings [member]    
IfrsStatementLineItems [Line Items]    
Opening Balance 207,488 189,373
Additions (Acquisitions) 16,083  
Additions 92,849 65,127
Disposals  
Translation 150 (6,558)
Depreciation (54,997) (53,570)
Impairment (108,736)  
Closing Balance 152,837 207,488
Property, plant and equipment 54,997 53,570
Vehicles [member]    
IfrsStatementLineItems [Line Items]    
Opening Balance 38,516 93,325
Additions (Acquisitions) 66,244  
Additions
Disposals (1,163)  
Translation (541) (21,803)
Depreciation (38,406) (33,006)
Impairment (12,808)  
Closing Balance 51,842 38,516
Property, plant and equipment 38,406 33,006
Office equipment [member]    
IfrsStatementLineItems [Line Items]    
Opening Balance 6,759 10,435
Additions (Acquisitions) 50,955  
Additions 22,496 2,688
Disposals  
Translation
Depreciation (10,197) (6,364)
Impairment (7,975)  
Closing Balance 62,038 6,759
Property, plant and equipment 10,197 6,364
Information technology equipment [member]    
IfrsStatementLineItems [Line Items]    
Opening Balance 25,516 32,989
Additions (Acquisitions) 24,721  
Additions
Disposals  
Translation 3,588
Depreciation (25,520) (7,473)
Impairment (3,589)  
Closing Balance 24,716 25,516
Property, plant and equipment 25,520 7,473
Computer software [member]    
IfrsStatementLineItems [Line Items]    
Opening Balance  
Additions (Acquisitions) 47,071  
Additions 3,907  
Disposals  
Translation (1,772)  
Depreciation (10,325)  
Impairment  
Closing Balance 38,881
Property, plant and equipment 10,325  
Programs and textbooks [member]    
IfrsStatementLineItems [Line Items]    
Opening Balance  
Additions (Acquisitions) 16,594  
Additions  
Translation  
Depreciation  
Impairment  
Closing Balance 16,594
Property, plant and equipment  
Spa equipment curtains crockery glassware and linen [member]    
IfrsStatementLineItems [Line Items]    
Opening Balance 58,508 93,710
Additions (Acquisitions) 253,219  
Additions 15,360
Disposals  
Translation (36,033)
Depreciation (31,710) (35,202)
Impairment (45,274)  
Closing Balance 214,070 58,508
Property, plant and equipment $ 31,710 $ 35,202