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SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - USD ($) | Dec. 31, 2024 | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | --- | ---
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment | $ 301,531 | $ 456,751 | $ 563,131
Land [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment |  |  |
Buildings [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment | 71,034 |  |
Leasehold property [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment |  | 2,153 |
Machinery [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment |  |  |
Fixtures and fittings [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment | 9,321 | 147,324 | 152,837
Motor vehicles [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment | 20,566 | 33,261 |
Office equipment [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment | 17,981 | 47,414 | 62,038
Communication and network equipment [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment | 20,945 | 7,718 |
Computer software [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment | 4,369 | 26,156 | 38,881
Programs and textbooks [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment | 10,179 | 11,833 | 16,594
Spa equipment curtains crockery glassware and linen [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment | 147,136 | 180,892 | $ 214,070
Gross carrying amount [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment | 1,354,150 | 13,243,164 |
Impairment on assets |  | (7,107,504) |
ERL Spin off |  | (109,698) |
Gross carrying amount [member] | Land [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment |  | 1,486,718 |
Impairment on assets |  | (1,486,718) |
ERL Spin off |  | (1,495) |
Gross carrying amount [member] | Buildings [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment | 71,034 | 4,541,374 |
Impairment on assets |  | (3,252,060) |
ERL Spin off |  |  |
Gross carrying amount [member] | Leasehold property [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment |  | 5,136,738 |
Impairment on assets |  | (2,134,654) |
ERL Spin off |  |  |
Gross carrying amount [member] | Machinery [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment |  | 149,422 |
Impairment on assets |  | (55,690) |
ERL Spin off |  | (1,535) |
Gross carrying amount [member] | Fixtures and fittings [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment | 112,467 | 662,706 |
Impairment on assets |  | (108,736) |
ERL Spin off |  | (15,661) |
Gross carrying amount [member] | Motor vehicles [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment | 134,180 | 400,756 |
Impairment on assets |  | (12,808) |
ERL Spin off |  | (20,025) |
Gross carrying amount [member] | Office equipment [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment | 41,809 | 100,106 |
Impairment on assets |  | (7,975) |
ERL Spin off |  | (367) |
Gross carrying amount [member] | Communication and network equipment [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment | 228,362 | 143,141 |
Impairment on assets |  | (3,589) |
ERL Spin off |  | (18,039) |
Gross carrying amount [member] | Computer software [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment | 216,350 | 62,689 |
Impairment on assets |  |  |
ERL Spin off |  | 8,810 |
Gross carrying amount [member] | Programs and textbooks [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment | 232,510 | 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 | 317,438 | 541,425 |
Impairment on assets |  | (45,274) |
ERL Spin off |  | (61,386) |
Accumulated depreciation and amortisation [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment | (1,052,619) | (5,569,211) |
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) |
Accumulated depreciation and amortisation [member] | Leasehold property [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment |  | (2,999,931) |
Accumulated depreciation and amortisation [member] | Machinery [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment |  | (92,197) |
Accumulated depreciation and amortisation [member] | Fixtures and fittings [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment | (103,146) | (390,985) |
Accumulated depreciation and amortisation [member] | Motor vehicles [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment | (113,614) | (334,662) |
Accumulated depreciation and amortisation [member] | Office equipment [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment | (23,828) | (44,350) |
Accumulated depreciation and amortisation [member] | Communication and network equipment [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment | (207,417) | (113,795) |
Accumulated depreciation and amortisation [member] | Computer software [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment | (211,981) | (45,343) |
Accumulated depreciation and amortisation [member] | Programs and textbooks [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment | (222,331) | (4,761) |
Accumulated depreciation and amortisation [member] | Spa equipment curtains crockery glassware and linen [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Property, plant and equipment | $ (170,302) | $ (253,873) |

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- Definition The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. Note that right-of-use assets are not included. [Contrast: Property, plant and equipment including right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2024-01-01 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&anchor=para_73_e&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 54 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_a&doctype=Standard -URIDate 2024-03-27 + Details
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