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Financial Instruments (Tables)

6 Months Ended

12 Months Ended

Jun. 30, 2023

Dec. 31, 2022

Dec. 31, 2021

Financial Instruments [Abstract]

Schedule of Financial Instruments

The following is a comparison by class of the carrying amounts and fair value of the Company’s financial instruments as at June 30, 2023 and December 31, 2022:

				June 30, 2023				December 31, 2022
		Level		Carrying amount		Fair value		Carrying amount		Fair value
Financial assets
Financial assets measured at amortised cost:
Cash and cash held in trust		1		443,338		443,338		228,794		228,794
Marketable securities		1		270,000		270,000		263,691		263,691
Trade and other receivables		2		657,568		657,568		1,235,619		1,235,619
Loan receivable		2		506,460		506,460		483,588		483,588

Financial liabilities
Financial liabilities measure at amortised cost:
Trade and other payables		2		8,460,194		8,460,194		7,139,817		7,139,817
Loans and borrowings		2		4,941,318		4,941,318		3,568,896		3,568,896
Holdback payable		2		400,000		400,000		377,465		377,465
Lease liabilities		2		245,096		245,096		330,821		330,821
Due to related party		2		811,905		811,905		679,617		679,617

The following is a comparison by class of the carrying amounts and fair value of the Company’s financial instruments as at December 31, 2022 and 2021:

		Level		2022				2021
		Level		Carrying amount		Fair value		Carrying amount		Fair value
Financial assets
Financial assets measured at amortised cost:
Cash and cash held in trust		1		228,794		228,794		3,495,390		3,495,390
Marketable securities		1		263,691		263,691		—		—
Trade and other receivables		2		1,235,619		1,235,619		242,357		242,357
Loan receivable		2		483,588		483,588		—		—

Financial liabilities
Financial liabilities measure at amortised cost:
Trade and other payables		2		7,139,817		7,139,817		680,328		680,328
Loans and borrowings		2		3,568,896		3,568,896		432,201		432,201
Holdback payable		2		377,465		377,465		—		—
Lease liabilities		2		330,821		330,821		2,418,706		2,418,706
Due to related party		2		679,617		679,617		—		—
Secured convertible debenture		2		—		—		6,716,190		6,716,190

The following is a comparison by class of the carrying amounts and fair value of the Company’s financial instruments as at December 31, 2021 and 2020:

				2021					2020
As at December 31		Level		Carrying amount			Fair value		Carrying amount			Fair value
Financial assets
Financial assets measured at amortized cost:
Cash		1		$	3,495,390		3,495,390		$	13,504		13,504
Trade and other receivables		2			242,357		242,357			—		—

Financial liabilities
Financial assets measured at amortized cost:
Trade and other payables		2		$	680,328		680,328		$	183,895		183,895
Loans and borrowings		2			432,201		432,210			6,240,713		6,240,713
Lease liabilities		2			2,418,706		2,418,706			2,882,152		2,882,152
Secured convertible debenture		2			6,716,190		6,716,190			—		—