XML 118 R105.htm IDEA: XBRL DOCUMENT
v3.25.4

SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - USD ($) | Dec. 31, 2025 | Dec. 31, 2024
--- | --- | ---
IfrsStatementLineItems [Line Items] |  |
Property, plant and equipment | $ 12,946,708 | $ 301,531
Land and buildings [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property, plant and equipment | 11,808,831 | 71,034
Leasehold property [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property, plant and equipment | 121,559 |
Machinery [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property, plant and equipment | 26,343 |
Fixtures and fittings [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property, plant and equipment | 405,581 | 9,321
Motor vehicles [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property, plant and equipment | 65,288 | 20,566
Office equipment [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property, plant and equipment | 61,774 | 17,981
IT equipment [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property, plant and equipment | 59,014 | 20,945
Computer software [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property, plant and equipment | 95,010 | 4,369
Programs and textbooks [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property, plant and equipment | 58,984 | 10,179
Spa equipment curtains crockery glassware and linen [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property, plant and equipment | 56,667 | 147,136
CIP senior secondary school college [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property, plant and equipment | 187,657 |
Gross carrying amount [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property, plant and equipment | 13,485,334 | 1,354,150
Gross carrying amount [member] | Land and buildings [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property, plant and equipment | 11,885,258 | 71,034
Gross carrying amount [member] | Leasehold property [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property, plant and equipment | 122,186 |
Gross carrying amount [member] | Machinery [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property, plant and equipment | 28,662 |
Gross carrying amount [member] | Fixtures and fittings [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property, plant and equipment | 542,523 | 112,467
Gross carrying amount [member] | Motor vehicles [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property, plant and equipment | 193,056 | 134,180
Gross carrying amount [member] | Office equipment [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property, plant and equipment | 95,247 | 41,809
Gross carrying amount [member] | IT equipment [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property, plant and equipment | 93,608 | 228,362
Gross carrying amount [member] | Computer software [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property, plant and equipment | 237,017 | 216,350
Gross carrying amount [member] | Programs and textbooks [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property, plant and equipment | 62,132 | 232,510
Gross carrying amount [member] | Spa equipment curtains crockery glassware and linen [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property, plant and equipment | 37,988 | 317,438
Gross carrying amount [member] | CIP senior secondary school college [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property, plant and equipment | 187,657 |
Accumulated depreciation and amortisation [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property, plant and equipment | (538,626) | (1,052,619)
Accumulated depreciation and amortisation [member] | Land and buildings [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property, plant and equipment | (76,427) |
Accumulated depreciation and amortisation [member] | Leasehold property [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property, plant and equipment | (627) |
Accumulated depreciation and amortisation [member] | Machinery [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property, plant and equipment | (2,319) |
Accumulated depreciation and amortisation [member] | Fixtures and fittings [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property, plant and equipment | (136,942) | (103,146)
Accumulated depreciation and amortisation [member] | Motor vehicles [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property, plant and equipment | (127,768) | (113,614)
Accumulated depreciation and amortisation [member] | Office equipment [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property, plant and equipment | (33,473) | (23,828)
Accumulated depreciation and amortisation [member] | IT equipment [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property, plant and equipment | (34,594) | (207,417)
Accumulated depreciation and amortisation [member] | Computer software [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property, plant and equipment | (142,007) | (211,981)
Accumulated depreciation and amortisation [member] | Programs and textbooks [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property, plant and equipment | (3,148) | (222,331)
Accumulated depreciation and amortisation [member] | Spa equipment curtains crockery glassware and linen [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property, plant and equipment | 18,679 | $ (170,302)
Accumulated depreciation and amortisation [member] | CIP senior secondary school college [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property, plant and equipment |  |

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