Registration statement for securities of certain foreign private issuers

SCHEDULE OF RECONCILIATION OF PROPERTY AND EQUIPMENT (Details)

v3.23.3
SCHEDULE OF RECONCILIATION OF PROPERTY AND EQUIPMENT (Details) - USD ($)
6 Months Ended 12 Months Ended
Jun. 30, 2023
Jun. 30, 2022
Dec. 31, 2022
Dec. 31, 2021
IfrsStatementLineItems [Line Items]        
Opening Balance $ 563,131 $ 6,776,116 $ 6,776,116 $ 7,596,990
Additions (Acquisitions) 111,151 79,455 1,420,885  
Additions     222,680 77,797
Disposals     (1,163)  
Translation     (42,232) (258,186)
Depreciation (25,038) (325,470) (705,651) (640,485)
Impairment     (7,107,504)  
Closing Balance 203,934   563,131 6,776,116
Property, plant and equipment 25,038 325,470 705,651 640,485
Land [member]        
IfrsStatementLineItems [Line Items]        
Opening Balance 1,486,718 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 3,412,156 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 2,153 1,490,813 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 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 152,837 207,488 207,488 189,373
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 51,842 38,516 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 62,038 6,759 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 24,716 25,516 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 38,881  
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 16,594  
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 $ 214,070 $ 58,508 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