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v3.23.1

General and administrative expenses | 12 Months Ended
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Dec. 31, 2022
General and administrative expense [Abstract] |
General and administrative expenses | Note 18 — General and administrative expenses Included within general and administrative expenses are the following expenses.
|  | 2022 |  |  | 2021 |  |  | 2020 |
|  | EUR |  |  | EUR |  |  | EUR |
Advertising and marketing expenses |  |  | 17,566 |  |  |  | 1,210 |  |  |  | 2,529 |
Bad debt expenses |  |  | 5,261 |  |  |  | - |  |  |  | - |
Bank and other charges |  |  | 4,424 |  |  |  | 2,718 |  |  |  | 719 |
Cleaning expenses |  |  | 8,888 |  |  |  | 9,250 |  |  |  | - |
Depreciation |  |  | 96,311 |  |  |  | 68,881 |  |  |  | 3,040 |
Director’s emoluments (included in note 19) |  |  | 118,699 |  |  |  | 58,164 |  |  |  | 80,660 |
Entertainment expenses |  |  | 33,651 |  |  |  | 13,172 |  |  |  | 428 |
Insurance |  |  | 3,190 |  |  |  | 1,680 |  |  |  | - |
Listing fee |  |  | 47,464 |  |  |  | - |  |  |  | - |
Office supplies and administrative expenses |  |  | 10,453 |  |  |  | 36,158 |  |  |  | 1,307 |
Professional and consultancy services - third parties |  |  | 643,825 |  |  |  | 47,020 |  |  |  | 6,045 |
Professional and consultancy services - related parties |  |  | 46,000 |  |  |  | - |  |  |  | - |
Expenses on short term leases |  |  | 2,951 |  |  |  | 3,597 |  |  |  | 1,210 |
Sponsorship - related party |  |  | 100,000 |  |  |  | 30,000 |  |  |  | 15,000 |
Staff costs |  |  | 38,993 |  |  |  | - |  |  |  | - |
Stamp duties and other taxes |  |  | 5,214 |  |  |  | 2,089 |  |  |  | 315 |
Subscriptions |  |  | 427 |  |  |  | 5,454 |  |  |  | 9,469 |
Transportation and accommodation |  |  | 39,466 |  |  |  | 11,613 |  |  |  | 10,688 |
Utilities |  |  | 3,344 |  |  |  | 1,729 |  |  |  | - |
Other administrative expenses |  |  | 72,746 |  |  |  | 23,934 |  |  |  | 18,807 |
|  |  | 1,298,873 |  |  |  | 316,669 |  |  |  | 150,217 |

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- Definition The disclosure of general and administrative expenses. [Refer: Administrative expenses] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_10_e&doctype=Standard -URIDate 2022-03-24 + Details
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