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ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES | 12 Months Ended
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Dec. 31, 2023
Notes and other explanatory information [abstract] |
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES | NOTE 17 — ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES As of December 31, 2023 and 2022, accrued expenses and other current liabilities consist of: SCHEDULE OF ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES
|  | 2023 |  |  | 2022 |
|  | As of December 31, |
|  | 2023 |  |  | 2022 |
|  |  |  |  | As restated |
Accrued expenses |  | $ | 723,633 |  |  | $ | 1,539,791 |
Student refunds payable |  |  | 690,154 |  |  |  | 571,543 |
Sundry payables |  |  | 629,004 |  |  |  | 1,007,222 |
North West Parks Board |  |  | - |  |  |  | 955,591 |
VAT |  |  | 288,432 |  |  |  | 184,977 |
Other taxation payable |  |  | 87,982 |  |  |  | 121,959 |
Total |  | $ | 2,419,205 |  |  | $ | 4,381,083 |
The North West Parks Board accrual represents the amounts owed related to the Company’s Tau Game Lodge. The amount owed is related to turnover fees, concession fees and interest payable. The balance is nil for December 31, 2023 as a result of spin off. Student refunds payable amounting to $571,543 is restatement in 2022. The amount has been reclassified from deferred revenue to accrued expenses and other current liabilities.

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- Definition The disclosure of accrued expenses and other liabilities. [Refer: Accruals; Other liabilities] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_10_e&doctype=Standard -URIDate 2023-03-23 + Details
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