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v3.24.1.1.u2

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

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