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

SCHEDULE OF PROPERTY AND EQUIPMENT (Details)

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SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - USD ($)
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
IfrsStatementLineItems [Line Items]      
Property, plant and equipment $ 456,751 $ 563,131 [1] $ 6,776,116
Land [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment 1,486,718
Buildings [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment 3,412,156
Leasehold property [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment 2,153 2,153  
Machinery [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment 49,642
Fixtures and fittings [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment 147,324 152,837 207,488
Motor vehicles [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment 33,261 51,842  
Office equipment [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment 47,414 62,038 6,759
Communication and network equipment [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment 7,718 24,716  
Computer software [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment 26,156 38,881
Programs and textbooks [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment 11,833 16,594
Spa equipment curtains crockery glassware and linen [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment 180,892 214,070 $ 58,508
Gross carrying amount [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment 13,243,164 13,144,480  
Impairment on assets (7,107,504) (7,107,504)  
ERL Spin off (109,698)    
Gross carrying amount [member] | Land [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment 1,488,213 1,486,718  
Impairment on assets (1,486,718) (1,486,718)  
ERL Spin off (1,495)    
Gross carrying amount [member] | Buildings [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment 4,541,374 4,541,374  
Impairment on assets (3,252,060) (3,252,060)  
ERL Spin off    
Gross carrying amount [member] | Leasehold property [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment 5,136,738 5,136,738  
Impairment on assets (2,134,654) (2,134,654)  
ERL Spin off    
Gross carrying amount [member] | Machinery [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment 149,422 147,887  
Impairment on assets (55,690) (55,690)  
ERL Spin off (1,535)    
Gross carrying amount [member] | Fixtures and fittings [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment 662,706 647,046  
Impairment on assets (108,736) (108,736)  
ERL Spin off (15,661)    
Gross carrying amount [member] | Motor vehicles [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment 400,756 384,643  
Impairment on assets (12,808) (12,808)  
ERL Spin off (20,025)    
Gross carrying amount [member] | Office equipment [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment 100,106 99,739  
Impairment on assets (7,975) (7,975)  
ERL Spin off (367)    
Gross carrying amount [member] | Communication and network equipment [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment 143,141 142,100  
Impairment on assets (3,589) (3,589)  
ERL Spin off (18,039)    
Gross carrying amount [member] | Computer software [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment 62,689 53,661  
Impairment on assets  
ERL Spin off 8,810    
Gross carrying amount [member] | Programs and textbooks [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment 16,594 16,594  
Impairment on assets  
ERL Spin off    
Gross carrying amount [member] | Spa equipment curtains crockery glassware and linen [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment 541,425 487,980  
Impairment on assets (45,274) (45,274)  
ERL Spin off (61,386)    
Accumulated depreciation and amortisation [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment (5,569,211) (5,473,845)  
Accumulated depreciation and amortisation [member] | Land [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment  
Accumulated depreciation and amortisation [member] | Buildings [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment (1,289,314) (1,289,314)  
Accumulated depreciation and amortisation [member] | Leasehold property [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment (2,999,931) (2,999,931)  
Accumulated depreciation and amortisation [member] | Machinery [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment (92,197) (92,197)  
Accumulated depreciation and amortisation [member] | Fixtures and fittings [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment (390,985) (385,473)  
Accumulated depreciation and amortisation [member] | Motor vehicles [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment (334,662) (319,993)  
Accumulated depreciation and amortisation [member] | Office equipment [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment (44,350) (29,726)  
Accumulated depreciation and amortisation [member] | Communication and network equipment [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment (113,795) (113,795)  
Accumulated depreciation and amortisation [member] | Computer software [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment (45,343) (14,780)  
Accumulated depreciation and amortisation [member] | Programs and textbooks [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment (4,761)  
Accumulated depreciation and amortisation [member] | Spa equipment curtains crockery glassware and linen [member]      
IfrsStatementLineItems [Line Items]      
Property, plant and equipment $ (253,873) $ (228,636)  
[1] Restatement details in Note 2