Registration statement for securities of certain foreign private issuers

SCHEDULE OF PROPERTY AND EQUIPMENT (Details)

v3.23.3
SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - USD ($)
Jun. 30, 2023
Dec. 31, 2022
Dec. 31, 2021
Dec. 31, 2020
IfrsStatementLineItems [Line Items]        
Property, plant and equipment $ 203,934 $ 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)