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FINANCIAL RISK MANAGEMENT (Tables) | 12 Months Ended
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Dec. 31, 2024
Notes and other explanatory information [abstract] |
DISCLOSURE OF MATURITY ANALYSIS FOR NON-DERIVATIVE FINANCIAL LIABILITIES | DISCLOSURE OF MATURITY ANALYSIS FOR NON-DERIVATIVE FINANCIAL LIABILITIES
|  | Stage 1 |  |  | Stage 2 |  |  | Stage 3 |  |  |  |
|  | 2024 |
|  | ECL staging |
|  | Stage 1 |  |  | Stage 2 |  |  | Stage 3 |  |  |  |
|  | Lifetime ECL |  |  | Lifetime ECL |  |  | Lifetime ECL |  |  | Total |
|  | USD |  |  | USD |  |  | USD |  |  | USD |
Accounts receivable |  |  | - |  |  |  | - |  |  |  | 7,620,758 |  |  |  | 7,620,758 |
Other receivables |  |  | - |  |  |  | - |  |  |  | 1,741,176 |  |  |  | 1,741,176 |
Gross receivables |  |  | - |  |  |  | - |  |  |  | 9,361,934 |  |  |  | 9,361,934 |
Credit impairment losses |  |  | - |  |  |  | - |  |  |  | (5,967,520 | ) |  |  | (5,967,520 | )
Carrying amount |  |  | - |  |  |  | - |  |  |  | 3,394,414 |  |  |  | 3,394,414 |
|  | Stage 1 |  |  | Stage 2 |  |  | Stage 3 |  |  |  |
|  | 2023 |
|  | ECL staging |
|  | Stage 1 |  |  | Stage 2 |  |  | Stage 3 |  |  |  |
|  | Lifetime ECL |  |  | Lifetime ECL |  |  | Lifetime ECL |  |  | Total |
|  | USD |  |  | USD |  |  | USD |  |  | USD |
Accounts receivable |  |  | - |  |  |  | - |  |  |  | 8,009,342 |  |  |  | 8,009,342 |
Other receivables |  |  | - |  |  |  | - |  |  |  | 50,465 |  |  |  | 50,465 |
Gross receivables |  |  | - |  |  |  | - |  |  |  | 8,059,807 |  |  |  | 8,059,807 |
Credit impairment losses |  |  | - |  |  |  | - |  |  |  | (6,140,411 | ) |  |  | (6,140,411 | )
Carrying amount |  |  | - |  |  |  | - |  |  |  | 1,919,396 |  |  |  | 1,919,396 |
SCHEDULE OF CONTRACTUAL MATURITY | SCHEDULE OF CONTRACTUAL MATURITY
|  | Carrying amount |  |  | Total contractual undiscounted cash flow |  |  | 0-365 days |  |  | Over 1 year |
Accounts payable |  | $ | 3,285,495 |  |  | $ | 3,285,495 |  |  | $ | 3,285,495 |  |  | $ | - |
Due to related parties |  |  | 4,002,880 |  |  |  | 4,002,880 |  |  |  | 4,001,091 |  |  |  | 1,789 |
Loans payable |  |  | 10,263,804 |  |  |  | 10,263,804 |  |  |  | 229,815 |  |  |  | 10,033,989 |
Short term debt |  |  | 40,000 |  |  |  | 40,000 |  |  |  | 40,000 |  |  |  | - |
Total |  | $ | 17,592,179 |  |  | $ | 17,592,179 |  |  | $ | 7,556,401 |  |  | $ | 10,035,778 |
2023
|  | Carrying amount |  |  | Total contractual undiscounted cash flow |  |  | 0-365 days |  |  | Over 1 year |
Accounts payable |  | $ | 4,406,850 |  |  | $ | 4,406,850 |  |  | $ | 4,406,850 |  |  | $ | - |
Due to related parties |  |  | 2,148,148 |  |  |  | 2,148,148 |  |  |  | 2,148,148 |  |  |  | - |
Loans payable |  |  | 2,722,111 |  |  |  | 2,722,111 |  |  |  | 2,467,656 |  |  |  | 254,455 |
Short term debt |  |  | 122,415 |  |  |  | 122,415 |  |  |  | 122,415 |  |  |  | - |
Total |  | $ | 9,399,524 |  |  | $ | 9,399,524 |  |  | $ | 9,145,069 |  |  | $ | 254,455 |

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- Definition The disclosure of credit risk. [Refer: Credit risk [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2024-01-01 -Section Credit risk -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&doctype=Standard&dita_xref=IFRS07_g35A-38_TI -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_10_e&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The disclosure of a maturity analysis for non-derivative financial liabilities (including issued financial guarantee contracts) that shows the remaining contractual maturities. [Refer: Derivative financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2024-01-01 -Paragraph 39 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_39_a&doctype=Standard -URIDate 2024-03-27 + Details
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