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, 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