Property, Plant and Equipment (Tables)

12 Months Ended

Dec. 31, 2023

Property, Plant and Equipment [Abstract]

Schedule of Property, Plant and Equipment

Cost	Land		Plant and equipment			Leasehold Improvements			Motor Vehicles			Computers			Furniture and fixtures			Capital work- in-progress			Total
Balance, December 31, 2021	$	–	$	590,011		$	1,089,694		$	47,623		$	10,124		$	4,695		$	464,253		$	2,206,400
Acquisitions (note 4)		872,336		11,817,462			–			89,513			32,703			124,360			–			12,936,374
Additions		–		108,933			66,110			10,489			13,348			3,435			108,631			310,946
Impact of loss of control of Bophelo Bio Science & Wellness (Pty) Ltd.		–		(663,404	)		(1,088,572	)		(54,767	)		(14,851	)		(5,436	)		(437,117	)		(2,264,147	)
Foreign exchange movements		12,901		282,219			(67,232	)		(603	)		1,115			2,181			(135,767	)		94,814
Balance, December 31, 2022		885,237		12,135,221			–			92,255			42,439			129,235			–			13,284,387
Additions		434,344		–			1,502			–			412			37			–			436,295
Disposal		–		(93,002	)		–			(57,668	)		–			–			–			(150,670	)
Foreign exchange movements		35,756		459,804			36			(1,871	)		6,011			5,684			–			505,420
Balance, December 31, 2023	$	1,355,337	$	12,502,023		$	1,538		$	32,716		$	48,862		$	134,956		$	–		$	14,075,432

Accumulated depreciation	Land		Plant and equipment			Leasehold Improvements			Motor Vehicles			Computers			Furniture and fixtures			Capital work- in-progress		Total
Balance, December 31, 2021	$	–	$	174,854		$	108,623		$	23,505		$	1,206		$	464		$	–	$	308,652
Depreciation		–		972,872			–			27,883			22,942			13,490			–		1,037,187
Depreciation – Bophelo		–		32,549			49,538			6,577			20,832			463			–		109,959
Impact of loss of control of Bophelo Bio Science & Wellness (Pty) Ltd.		–		(195,441	)		(149,161	)		(28,357	)		(2,877	)		(876	)		–		(376,712	)
Foreign exchange movements		–		68,415			(9,000	)		911			(15,759	)		1,230			–		45,797
Balance, December 31, 2022		–		1,053,249			–			30,519			26,344			14,771			–		1,124,883
Depreciation		–		1,541,644			300			29,928			12,757			21,330			–		1,605,959
Disposal		–		(14,771	)		–			(36,316	)		–			–			–		(51,087	)
Foreign exchange movements		–		143,044			8			(2,767	)		5,660			2,469			–		148,414
Balance, December 31, 2023	$	–	$	2,723,166		$	308		$	21,364		$	44,761		$	38,570		$	–	$	2,828,169

Impairment	Land		Plant and equipment		Leasehold Improvements		Motor Vehicles		Computers		Furniture and fixtures		Capital work- in-progress		Total
Balance, December 31, 2022 and 2021	$	–	$	–	$	–	$	–	$	–	$	–	$	–	$	–
Impairment		737,994		7,902,730		–		9,174		1,135		76,998		–		8,728,031
Balance, December 31, 2023	$	737,994	$	7,902,730	$	–	$	9,174	$	1,135	$	76,998	$	–	$	8,728,031

Net book value	Land		Plant and equipment		Leasehold Improvements		Motor Vehicles		Computers		Furniture and fixtures		Capital work- in-progress		Total
Balance, December 31, 2022	$	885,237	$	11,081,972	$	–	$	61,736	$	16,095	$	114,464	$	–	$	12,159,504
Balance, December 31, 2023	$	617,343	$	1,876,127	$	1,230	$	2,178	$	2,966	$	19,388	$	–	$	2,519,232