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FINANCIAL RISK MANAGEMENT (Tables)

12 Months Ended

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

X

- 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

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X

- 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

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- References

No definition available.

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