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

SCHEDULE OF RECONCILIATION OF PROPERTY AND EQUIPMENT (Details)

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SCHEDULE OF RECONCILIATION OF PROPERTY AND EQUIPMENT (Details) - USD ($)
 12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
IfrsStatementLineItems [Line Items]    
Opening Balance $ 563,131 [1] $ 6,776,116
Additions (Acquisitions)   1,420,885
Additions 131,055 222,680
Disposals (20,518) (1,163)
Translation (11,852) (42,232)
Property, plant and equipment 95,367 705,651
Impairment (109,698) (7,107,504)
Closing Balance 456,751 563,131 [1]
Depreciation (95,367) (705,651)
Property, plant and equipment 109,698 7,107,504
Land [member]    
IfrsStatementLineItems [Line Items]    
Opening Balance 1,486,718
Additions (Acquisitions)  
Additions 1,495
Disposals
Translation
Property, plant and equipment
Impairment (1,495) (1,486,718)
Closing Balance
Depreciation
Property, plant and equipment 1,495 1,486,718
Buildings [member]    
IfrsStatementLineItems [Line Items]    
Opening Balance 3,412,156
Additions (Acquisitions)   147,296
Additions
Disposals
Translation (7,164)
Property, plant and equipment 300,228
Impairment (3,252,060)
Closing Balance
Depreciation (300,228)
Property, plant and equipment 3,252,060
Leasehold improvements [member]    
IfrsStatementLineItems [Line Items]    
Opening Balance 2,153 1,490,813
Additions (Acquisitions)   798,702
Additions 76,873
Disposals
Translation (460)
Property, plant and equipment 229,121
Impairment (2,134,654)
Closing Balance 2,153 2,153
Depreciation (229,121)
Property, plant and equipment 2,134,654
Machinery [member]    
IfrsStatementLineItems [Line Items]    
Opening Balance 49,642
Additions (Acquisitions)  
Additions 1,535 11,195
Disposals
Translation
Property, plant and equipment 5,147
Impairment (1,535) (55,690)
Closing Balance
Depreciation (5,147)
Property, plant and equipment 1,535 55,690
Fixtures and fittings [member]    
IfrsStatementLineItems [Line Items]    
Opening Balance 152,837 207,488
Additions (Acquisitions)   16,083
Additions 19,692 92,849
Disposals (4,032)
Translation 150
Property, plant and equipment 5,512 54,997
Impairment (15,661) (108,736)
Closing Balance 147,324 152,837
Depreciation (5,512) (54,997)
Property, plant and equipment 15,661 108,736
Vehicles [member]    
IfrsStatementLineItems [Line Items]    
Opening Balance 51,842 38,516
Additions (Acquisitions)   66,244
Additions 25,102
Disposals (5,076) (1,163)
Translation (3,912) (541)
Property, plant and equipment 14,670 38,406
Impairment (20,025) (12,808)
Closing Balance 33,261 51,842
Depreciation (14,670) (38,406)
Property, plant and equipment 20,025 12,808
Office equipment [member]    
IfrsStatementLineItems [Line Items]    
Opening Balance 62,038 6,759
Additions (Acquisitions)   50,955
Additions 367 22,496
Disposals
Translation
Property, plant and equipment 14,624 10,197
Impairment (367) (7,975)
Closing Balance 47,414 62,038
Depreciation (14,624) (10,197)
Property, plant and equipment 367 7,975
Information technology equipment [member]    
IfrsStatementLineItems [Line Items]    
Opening Balance 24,716 25,516
Additions (Acquisitions)   24,721
Additions 1,041
Disposals
Translation 3,588
Property, plant and equipment 25,520
Impairment (18,039) (3,589)
Closing Balance 7,718 24,716
Depreciation (25,520)
Property, plant and equipment 18,039 3,589
Computer software [member]    
IfrsStatementLineItems [Line Items]    
Opening Balance 38,881
Additions (Acquisitions)   47,071
Additions 20,438 3,907
Disposals (11,410)
Translation (1,772)
Property, plant and equipment 30,563 10,325
Impairment (8,810)
Closing Balance 26,156 38,881
Depreciation (30,563) (10,325)
Property, plant and equipment 8,810
Programs and textbooks [member]    
IfrsStatementLineItems [Line Items]    
Opening Balance 16,594
Additions (Acquisitions)   16,594
Additions
Disposals  
Translation
Property, plant and equipment 4,761
Impairment
Closing Balance 11,833 16,594
Depreciation (4,761)
Property, plant and equipment
Spa equipment curtains crockery glassware and linen [member]    
IfrsStatementLineItems [Line Items]    
Opening Balance 214,070 58,508
Additions (Acquisitions)   253,219
Additions 61,385 15,360
Disposals
Translation (7,940) (36,033)
Property, plant and equipment 25,237 31,710
Impairment (61,386) (45,274)
Closing Balance 180,892 214,070
Depreciation (25,237) (31,710)
Property, plant and equipment $ 61,386 $ 45,274
[1] Restatement details in Note 2