Sustainable Projects (SPGX) 10-Q 30 Jan 20 2019 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2019	Jan. 29, 2020
Document And Entity Information
Entity Registrant Name	Sustainable Projects Group Inc.
Entity Central Index Key	0001500305
Document Type	10-Q
Document Period End Date	Sep. 30, 2019
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	No
Entity Interactive Data Current	No
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		7,648,113
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2019

Condensed Consolidated Interim

Condensed Consolidated Interim Balance Sheets - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Current Assets:
Cash and cash equivalents	$ 195,223	$ 249,675
Other receivables - related party - Note 4	275,498	596,535
Interest receivables - Note 4		10,692
Inventory	62,077
Prepaid expenses and deposits - Note 6	48,602	34,160
Total Current Asset	581,400	891,062
Long Term Assets:
Note Receivable - Note 4		200,000
ROU Asset - lease - Note 7	88,881	137,819
Office Equipment - Note 7	9,284	11,561
Leasehold improvements - Note 7	3,526	5,288
Intangible assets - Note 9	856,474	943,000
TOTAL ASSETS	1,539,565	2,188,730
CURRENT LIABILITIES:
Accounts payable and accrued liabilities - Note 10	119,466	149,605
Amount due to directors - Note 14	22,543	1,200
Amount due to shareholders - Note 14	32,832	12,068
Lease liability - Note 7	54,950	52,359
Interest payable - Note 11	1,158
TOTAL CURRENT LIABILITIES	230,949	215,232
NON-CURRENT LIABILITIES
Notes payable, related party - Note 11	50,000
Convertible note payable, related party - Note 11	20,000
Obligations under operating lease - Note 7	28,606	70,195
TOTAL NON-CURRENT LIABILITIES	98,606	70,195
TOTAL LIABILITIES	329,555	285,427
Commitments and Contingencies
STOCKHOLDERS' EQUITY
Common Stock - Note 12 Par Value: $0.0001 Authorized 500,000,000 shares Common Stock Issued: 7,648,113 (Dec 31, 2018 - 7,647,388)	765	765
Additional Paid in Capital	2,747,138	2,745,145
Accumulated Deficit	(2,457,666)	(2,108,371)
Non-controlling interest - Note 13	919,773	1,265,764
TOTAL STOCKHOLDERS' EQUITY	1,210,000	1,903,303
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 1,539,565	$ 2,188,730

Condensed Consolidated Interi_2

Condensed Consolidated Interim Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2019	Dec. 31, 2018
Statement of Financial Position [Abstract]
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued	7,648,113	7,647,388

Condensed Consolidated Interi_3

Condensed Consolidated Interim Statements of Operations and Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Revenues
Gross Revenues	$ 9,743	$ 145,000	$ 105,729	$ 180,000
Operating Expenses
Administrative and other operating expenses	30,086	7,427	101,704	17,918
Advertising and Promotion	515	486	6,696	2,484
Depreciation	30,844	2,044	92,434	4,148
Consulting fees	114,000	10,500	292,000	31,500
Management fees	37,500	22,500	82,500	47,779
Professional fees	9,540	27,000	61,664	69,332
Rent	8,300	3,382	27,261	4,632
Salaries and wages	44,430	71,185	147,484	82,351
Travel	12,755	24,178	43,724	25,751
Amortized right of use assets	16,313	7,331	48,938	7,805
Loss/Gain on disposition of assets				30,596
Total Expenses	304,283	176,033	904,405	324,296
Operating income/loss before interest expense and impairment	(294,540)	(31,033)	(798,676)	(144,296)
Other interest income	943	1,826	4,548	5,893
Interest expense	(573)		(1,158)
Impairment				(307,318)
Operating loss before income taxes	(294,540)	(29,207)	(795,286)	(445,721)
Income Taxes
Net income/loss attributed to non-controlling interest	137,549		445,991
Net loss and comprehensive loss	$ (156,621)	$ (29,207)	$ (349,295)	$ (445,721)
Loss per share of common stock
-Basic and diluted	$ (0.020)	$ (0.003)	$ (0.046)	$ (0.049)
Weighted average no. of shares of common stock
-Basic and diluted	7,648,113	9,090,018	7,647,980	9,019,073

Condensed Consolidated Interi_4

Condensed Consolidated Interim Statements of Stockholders' Equity (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Shares Subscribed [Member]	Accumlated Deficit [Member]	Non-Controlling Interest [Member]	Total
Balance at Dec. 31, 2017	$ 895	$ 6,249,696	$ 100,000	$ (1,350,469)		$ 5,000,122
Balance, shares at Dec. 31, 2017	8,953,518
Shares issued at $4.00 per share			6,000			6,000
Shares issued at $4.00 per share, shares
Shares issued at $4.20 per share for assets	$ 1	41,999				42,000
Shares issued at $4.20 per share for assets, shares	10,000
Net loss and comprehensive loss				(322,053)		(322,053)
Balance at Mar. 31, 2018	$ 896	6,291,695	106,000	(1,672,522)		4,726,069
Balance, shares at Mar. 31, 2018	8,963,518
Balance at Dec. 31, 2017	$ 895	6,249,696	100,000	(1,350,469)		5,000,122
Balance, shares at Dec. 31, 2017	8,953,518
Net loss and comprehensive loss						(445,721)
Balance at Sep. 30, 2018	$ 909	6,797,682		(1,796,190)		5,002,401
Balance, shares at Sep. 30, 2018	9,090,018
Balance at Mar. 31, 2018	$ 896	6,291,695	106,000	(1,672,522)		4,726,069
Balance, shares at Mar. 31, 2018	8,963,518
Shares issued at $4.00 per share		6,000	(6,000)
Shares issued at $4.00 per share, shares	1,500
Shares to be issued at $4.00 for debts	$ 3	99,997	(100,000)
Shares to be issued at $4.00 for debts, shares	25,000
Shares issued at $4.00 per share for assets	$ 10	399,990				400,000
Shares issued at $4.00 per share for assets, shares	100,000
Net loss and comprehensive loss				(94,461)		(94,461)
Balance at Jun. 30, 2018	$ 909	6,797,682		(1,766,983)		5,031,608
Balance, shares at Jun. 30, 2018	9,090,018
Net loss and comprehensive loss				(29,207)		(29,207)
Balance at Sep. 30, 2018	$ 909	6,797,682		(1,796,190)		5,002,401
Balance, shares at Sep. 30, 2018	9,090,018
Balance at Dec. 31, 2018	$ 765	2,745,145		(2,108,371)	1,265,764	1,903,303
Balance, shares at Dec. 31, 2018	7,647,388
Shares issued at $2.75		1,993				1,993
Shares issued at $2.75, shares	725
Non-controlling interests					50,000	50,000
Net loss and comprehensive loss				(59,559)	(101,799)	(161,358)
Balance at Mar. 31, 2019	$ 765	2,747,138		(2,167,930)	1,213,965	1,793,938
Balance, shares at Mar. 31, 2019	7,648,113
Balance at Dec. 31, 2018	$ 765	2,745,145		(2,108,371)	1,265,764	1,903,303
Balance, shares at Dec. 31, 2018	7,647,388
Shares issued at $2.75, shares	725
Non-controlling interests						1,434,675
Net loss and comprehensive loss						(795,286)
Balance at Sep. 30, 2019	$ 765	2,747,138		(2,457,666)	919,773	1,210,000
Balance, shares at Sep. 30, 2019	7,648,113
Balance at Mar. 31, 2019	$ 765	2,747,138		(2,167,930)	1,213,965	1,793,938
Balance, shares at Mar. 31, 2019	7,648,113
Non-controlling interests					50,000	50,000
Net loss and comprehensive loss				(133,115)	(206,644)	(339,759)
Balance at Jun. 30, 2019	$ 765	2,747,138		(2,301,045)	1,057,321	1,504,179
Balance, shares at Jun. 30, 2019	7,648,113
Net loss and comprehensive loss				(156,621)	(137,548)	(294,540)
Balance at Sep. 30, 2019	$ 765	$ 2,747,138		$ (2,457,666)	$ 919,773	$ 1,210,000
Balance, shares at Sep. 30, 2019	7,648,113

Condensed Consolidated Interi_5

Condensed Consolidated Interim Statements of Stockholders' Equity (Unaudited) (Parenthetical) - $ / shares	Mar. 31, 2019	Jun. 30, 2018	Mar. 31, 2018
Common Shares [Member]
Shares issued price per share	$ 2.75	$ 4	$ 4
Share issued price for debt		4
Shares issued price per shares for assets		$ 4	$ 4.20

Condensed Consolidated Interi_6

Condensed Consolidated Interim Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Cash Flows from operating activities:
Net loss and comprehensive loss	$ (795,286)	$ (445,721)
Adjustments to reconcile net income(loss) to net cash used in operating activities:
Loss on disposition of asset		29,750
Gain on disposition of asset		(750)
Impairment on mineral properties		276,318
Impairment on investments		31,000
Depreciation	92,434	4,148
Interest on receivables	10,692	(5,893)
Lease interest	2,768	406
Amortization of ROU asset - Vehicle	8,521	3,314
Amortization of ROU asset - Office lease	40,417	4,491
Changes in current assets and liabilities
Prepaid expenses	(14,442)	(8,401)
Inventory	(62,077)
Other receivables	521,037	(42,371)
Right of use asset - Vehicle		(22,724)
Interest payable	1,158
Accounts payable and accrued expenses	(30,139)	13,160
Amount due to related parties	42,107	9,766
Deferred revenue		(30,000)
Payment of lease liability	(41,766)	(4,553)
Net cash used in operating activities	(224,576)	(188,060)
Cash Flows from investing activities:
Proceeds from disposal of shares		6,000
Acquisition of assets	(1,869)	(29,391)
Note receivables		258,996
Net Cash provided by (used in) investing activities	(1,869)	235,605
Cash Flows from financing activities:
Proceeds from issuance of common stock	1,993	6,000
Proceeds from convertible note payable	20,000
Proceeds from note payable	50,000
Non-controlling interest	100,000
Net Cash generated from financing activities	171,993	6,000
Net (decrease) increase in cash and cash equivalents	(54,452)	53,545
Cash and cash equivalents at beginning of period	249,675	30,069
Cash and cash equivalents at end of period	195,223	83,614
Supplemental Disclosures
Interest
Taxes
Non-cash Financing and Investing Activities
Common stock issued for assets		400,000
Common stock issued for investments		42,000
Common stock issued for debts		$ 100,000

Organization and Nature of Oper

Organization and Nature of Operations	9 Months Ended
	Sep. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Nature of Operations	1. Organization and Nature of Operations Sustainable Projects Group Inc. (“the Company”) was incorporated in the State of Nevada, USA on September 4, 2009 as Blue Spa Incorporated which was engaged in the development of an internet based retailer of a multi-channel concept combining a wholesale distribution with a retail strategy relating to the quality personal care products, fitness apparel and related accessories. On December 19, 2016, the Company amended its name from “Blue Spa Incorporated” to “Sustainable Petroleum Group Inc.” On September 6, 2017, the Company obtained a majority vote from its shareholders to amend the Company’s name from “Sustainable Petroleum Group Inc.” to “Sustainable Projects Group Inc.” to better reflect the business it has undertaken. The name change was effective on October 20, 2017. The Company is a multinational business development company that pursues investments and partnerships with companies across sustainable sectors. It is continually evaluating and acquiring assets for holding and/or for development. The Company is involved in mineral exploration, consulting services and collaborative partnerships. The Company has changed its year end to December 31.

Going Concern

Going Concern	9 Months Ended
	Sep. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern	2. Going Concern These condensed consolidated unaudited interim financial statements have been prepared in conformity with generally accepted accounting principles in the United States or “GAAP”, which contemplate continuation of the Company as a going concern. However, the Company has limited operations and has sustained operating losses resulting in a deficit. In view of these matters, realization of a major portion of the assets in the accompanying balance sheet is dependent upon the continued operations of the Company, which in turn is dependent upon the Company’s ability to meet its financing requirements, and the success of its future operations. The Company has accumulated a deficit of $2,457,666 since inception and has yet to achieve profitable operations and further losses are anticipated in the development of its business. The Company’s ability to continue as a going concern is in substantial doubt and is dependent upon obtaining additional financing and/or achieving a sustainable profitable level of operations. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty. The Company has $195,223 cash on hand as at September 30, 2019. Cash used in operations was $224,576 for the nine months ended September 30, 2019. The Company will need to raise additional cash in order to fund ongoing operations over the next 12 months period. The Company may seek additional equity as necessary and it expects to raise funds through private or public equity investment in order to support existing operations and expand the range of its business. There is no assurance that such additional funds will be available for the Company on acceptable terms, if at all.

Summary of Principal Accounting

Summary of Principal Accounting Policies	9 Months Ended
	Sep. 30, 2019
Accounting Policies [Abstract]
Summary of Principal Accounting Policies	3. Summary of principal accounting policies Basis of presentation While the information presented is unaudited, it includes all adjustments, which are, in our opinion of management, necessary to present fairly the financial position, result of operations and cashflows for the interim period presented in accordance with accounting principles generally accepted in the United States of America. All adjustments are of a normal recurring nature. These consolidated interim financial statements should be read in conjunction with the Company’s December 31, 2018 annual financial statements. Operating results for the nine months ended September 30, 2019 are not necessarily indicative of the results that can be expected for the period ended December 31, 2019. The Company has changed its year end from May 31 to December 31. The accompanying condensed consolidated unaudited interim financial statements include the accounts of the Company and its joint ventures, Hero Wellness Systems Inc. (formerly Vitalizer Americas Inc.) and Cormo USA Inc. The Company controls 55% of Hero Wellness Systems Inc. and 35% of Cormo USA Inc. Pursuant to Accounting Standards Codification Topic 810, both of these companies are considered variable interest entities that requires the Company to consolidate. All intercompany balances and transactions have been eliminated in the consolidation. The operating results of the joint ventures have been included in the Company’s consolidated financial statements. The non-controlling interest that were not attributable to the Company have been reported separately. (See Note 13, Note 14). Certain prior year amounts have been re-conformed to current year presentation due to the change in fiscal year end and quarterly reporting periods. Significant Accounting Policies There have been no material changes in the Company’s significant accounting policies to those previously disclosed in the December 31, 2018 annual report, except the addition of inventory as noted below. Use of estimates The preparation of the consolidated interim financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Management makes its best estimate of the ultimate outcome for these items based on historical trends and other information available when the financial statements are prepared. Changes in estimates are recognized in accordance with the accounting rules for the estimate, which is typically in the period when new information becomes available to management. Actual results could differ from those estimates. Foreign currency translations The Company maintains an office in Naples, Florida. The functional currency of the Company is the U.S. Dollar. At the transaction date, each asset, liability, revenue and expense is translated into U.S. dollars by the use of the exchange rate in effect at that date. At the period end, monetary assets and liabilities are re-measured by using the exchange rate in effect at that date. Deferred revenue Deferred revenue is a short-term liability that represents revenues received but not earned. When the Company recognizes its revenue, the deferred revenue liability will be eliminated. As at September 30, 2019, there was $Nil in deferred revenue (December 31, 2018 - $Nil). Revenue Recognition In May 2014, the FASB issued guidance on the recognition of Revenue from Contracts with Customers. The core principle of the guidance is that a company should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration which the company expects to receive in exchange for those goods or services. To achieve this core principle, the guidance provides a five-step analysis of transactions to determine when and how revenue is recognized. The guidance addresses several areas including transfer of control, contracts with multiple performance obligations, and costs to obtain and fulfill contracts. The guidance also requires additional disclosure about the nature, amount, timing, and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments and assets recognized from costs incurred to obtain or fulfill a contract. The Company adopted the ASC Topic 606, Revenue from Contracts with Customers (“ASC 606”), from June 01, 2018 using the modified retrospective method. Revenues for the year ended December 31, 2018 were not adjusted. The adoption of Topic 606 did not have a material impact to the Company’s financial statements. The Company recognizes revenue when the Company transfers promised services to the customer. The performance obligation is the monthly services rendered. The Company has one main revenue source which is providing consulting services. Accordingly, the Company recognizes revenue from consulting services when the Company’s performance obligation is complete. Where there is a contract for services, the Company performs the obligations and bills monthly for its services as rendered. Where there is no contract, the Company performs the obligation and/or service and recognize revenues as provided. Even though the Company entered into contract with the customer, the contract could be terminated at any time with notice. The Company may receive payments from customers in advance of the satisfaction of performance obligations for services. These advance payments are recognized as deferred revenue until the performance obligations are completed and then, recognized as revenues. The Company has one contract with one related party customer with a time period required for notice of termination. Termination penalties are non-substantive and can be performed by either party. For the nine months ended September 30, 2019, all of the revenues were from related parties except the revenue from Hero Wellness Systems. Accounts receivables Trade accounts receivable are stated at the amount the Company expects to collect. Management considers the following factors when determining the collectability of specific customer accounts: customer credit worthiness, past transaction history, current economic industry trends and changes in customer payment terms. Past due balances over 90 days and other higher risk amounts are reviewed individually for collectability. Based on the management’s assessment, the Company provides for estimated uncollectible amounts through a charge to earnings and a credit to a valuation allowance. Balances that remain outstanding after the Company has used reasonable collection efforts are written off through a charge to the valuation allowance and a credit to accounts receivable. As of September 30, 2019, the Company believes there are no receivables considered uncollectable. Segment Reporting The Company reports segment information based on the “management” approach. The management approach designates the internal reporting used by management for making decisions and assessing performance of its corporation wide basis in comparison to its various businesses. The Company has three reportable segments. The business operating ventures consist of Hero Wellness Systems, Cormo USA and Sustainable Projects Group. The segments are determined based on several factors including the nature of products and services, nature of production processes and delivery channels and consultancy services. The operating segment’s performance is evaluated based on its segment income. Segment income is defined as the net sales less cost of sales, general and administrative expenses and does not include amortization of any sorts, stock-based compensation or any other charges (income), and interest. For the nine months ended September 30, 2019, the Company reported revenues for its consultancy work it performed and product sales from Hero Wellness Systems. There were no revenues from Cormo USA. Sep 30, 2019 Sep 30, 2018 Dec 31, 2018 Net Sales Sustainable Projects Group $ 95,986 $ 180,000 $ 278,500 Hero Wellness Systems 6,080 - - Cormo USA - - - Total Sales $ 103,066 $ 180,000 $ 278,500 Total Assets Sustainable Projects Group $ 611,342 $ 5,219,084 $ 912,570 Hero Wellness Systems 149,499 - 188,660 Cormo USA 778,723 - 1,087,500 Total Assets $ 1,539,564 $ 5,219,084 $ 2,188,730 Inventory Inventories are stated at the lower of cost or net realizable value using the first-in, first out (FIFO) cost method of accounting. Cost is determined using the first in, first out (FIFO) cost method. Costs include the cost of purchase and transportation costs that are directly incurred to bring the inventories to their present location, and duty. Net realizable value is the estimated selling price of the inventory in the ordinary course of business, less any estimated selling costs. At September 30, 2019, the inventory consists of 3-D massage chairs from Hero Wellness Systems Inc. of $62,077. Recently issued accounting pronouncements In June 2016, the FASB issued ASU 2016-13, “Financial Instruments – Credit Losses”. The ASU sets forth a “current expected credit loss” (CECL) model which requires the Company to measure all expected credit losses for financial instruments held at the reporting date based on historical experience, current conditions, and reasonable supportable forecasts. This replaces the existing incurred loss model and is applicable to the measurement of credit losses on financial assets measured at amortized cost and applies to some off-balance sheet credit exposures. This ASU is effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years, with early adoption permitted. Recently, the FASB issued the final ASU to delay adoption for smaller reporting companies to calendar year 2023. The Company is currently assessing the impact of the adoption of this ASU on its financial statements. In June 2018, the FASB issued ASU No. 2018-07, “Compensation – Stock Compensation (Topic 718), Improvements to Nonemployee Share-Based Payment Accounting”, which is intended to improve the usefulness of the information provided to the users of financial statements while reducing cost and complexity in financial reporting. Under the new standard, nonemployee share-based payment awards within the scope of Topic 718 are measured at grant-date fair value of the equity instruments that an entity is obligated to issue when conditions necessary to earn the right to benefit from the instruments have been satisfied. These equity-classified nonemployee share-based payment awards are measured at the grant date. Consistent with the accounting for employee share-based payment awards, an entity considers the probability of satisfying performance conditions when nonemployee share-based payment awards contain such conditions. The new standard also eliminates the requirement to reassess classification of such awards upon vesting. The new standard is effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2018. The adoption of this new standard does not have an impact on the Company’s financial statements. The Company adopts new pronouncements relating to generally accepted accounting principles applicable to the Company as they are issued, which may be in advance of their effective date. Management does not believe that any pronouncements not included above do not expect to have a material effect on the accompanying financial statements.

Note Receivable

Note Receivable	9 Months Ended
	Sep. 30, 2019
Receivables [Abstract]
Note Receivable	4. Note receivable On June 28, 2017, the Company entered into a note receivable with a company with a common director of the Company in the amount of $200,000 with an interest rate of 3.5% per annum that is payable annually. Any unpaid interest shall be added to the principal of the loan on an annual basis and together will become the new amount used to calculate the amount of interest going forward. The note receivable, together with any accrued interest outstanding, is due March 15, 2022. During the period ended September 30, 2019, the total principal and accrued interest was paid in full of $215,228 via an assignment of receivables. (see Note 14, Note 15). Other receivables – related party On January 18, 2018, the Company entered into an agreement with Amixca AG for a period of three years commencing February 1, 2018 in which Amixca AG has agreed to provide business development services. The prepayment of $190,000 to Amixca AG was supposed to serve as consulting fees over the next three year period. The consulting agreement with Amixca AG was never utilized and Amixca AG did not provide any services. The consulting agreement was annulled and Amixca AG agreed to return the deposit with a payment schedule spanning over a year, beginning July 5, 2019 of $20,000 and thereafter, the first of every month of $15,455 until the full $190,000 has been repaid. (As of the date of this report, the Company received $124,772. There remains $29,733 outstanding. (See Note 14, Note 15) The Company entered into a Share Purchase Agreement dated July 25, 2017 with Flin Ventures AG to purchase all the shares of myfactor.io AG for $175,500 (EUR 150,000) subject to due diligence, buy back of an outstanding bond issued by myfactor.io AG for $83,496 (EUR 70,000) and other conditions. Effective December 4, 2017, myfactor.io AG was purchased and the acquisition was classified as a held for sale asset and was recorded at fair market value. Due diligence costs with respect to this Share Purchase Agreement were included in investments. Each company was managed and financed autonomously. The Company held the asset and subsequently sold this asset in its present condition as at May 31, 2018 for $257,400 (EUR 220,000). During the period ended December 31, 2018, the full amount was paid.

Investments

Investments	9 Months Ended
	Sep. 30, 2019
Investments, All Other Investments [Abstract]
Investments	5. Investments As of July 6, 2017, the Company entered into a share exchange agreement to acquire 20% ownership of SPG (Europe) AG by purchasing 2,000 shares of SP Group (Europe) AG from a shareholder of SP Group (Europe) AG, in exchange for the issuance of 6,000 common shares of the Company at a value of $3.50 per share, which was the fair value of the shares at the time of the transaction ($21,000). In accordance to the Dividend Agreement signed by the parties, the Company is to receive 20% of the declared dividends. The Company shares a common director, common management and a majority shareholder with SP Group (Europe) AG. As a result, it was determined that the Company would ordinarily have significant influence; however, the investee lacks the financial information that the Company, and any other shareholder, would need to apply the equity method of accounting. The Company has attempted and failed to obtain that information and accordingly concluded it appropriate to account for the investment using the cost method. On January 18, 2018, the Company sold 25% interest of its ownership of SP Group (Europe) AG for $6,000. The sale from SP Group (Europe) AG created a gain of $750 for the Company. The Company sold all their remaining shares of SP Group (Europe) on December 26, 2018 back to SP Group (Europe) AG for $15,000. (See Note 14). On January 30, 2018, the Company acquired 10% ownership of Falcon Projects AG by purchasing 10 shares of Falcon Projects by issuing 10,000 shares of the Company valued at $4.20 per share ($42,000). On December 26, 2018, the Company sold all of its shares of Falcon Projects AG for $11,000. During the year ended May 31, 2018, the Company recorded an impairment of $31,000. (See Note 14).

Prepaid Expenses and Deposits

Prepaid Expenses and Deposits	9 Months Ended
	Sep. 30, 2019
Prepaid Expenses And Deposits
Prepaid Expenses and Deposits	6. Prepaid expenses and deposits Sep 30, 2019 Dec 31, 2018 Prepaid expenses $ 43,602 $ 29,160 Deposit on lease 5,000 5,000 Total $ 48,602 $ 34,160 On June 23, 2017, the Company acquired a lease deposit in the amount of CHF600,000 for the office building located at Falkenstrasse 28, Zurich, Switzerland, 8008, made by an arm’s length party, Daniel Greising, on behalf of SP Group (Europe) AG. As consideration for an assignment of the lease deposit to the Company, the Company issued Mr. Greising 400,000 restricted shares of common stock. In addition, the owner of the office building granted a sublease of the office from SP Group (Europe) AG to the Company rent-free for a term of 10 years commencing July 1, 2017 to be completed and terminated on June 30, 2027. The shares were valued at $3.50 per share, which was the fair value of the shares at the time of the transaction, for a valuation of $1,400,000. The Company incurred a $779,278 loss on the acquisition of the deposit. The Company no longer requires an office in Zurich and has terminated its arrangement for the office space during the period ended December 31, 2018.

Assets

Assets	9 Months Ended
	Sep. 30, 2019
Property, Plant and Equipment [Abstract]
Assets	7. Assets Right of Use Asset – Vehicle Lease On June 12, 2018, the Company entered into an operating vehicle lease for a period of two years. The Company made an upfront payment of $22,724 for its obligation which covered all the monthly lease payments. The Company intends to return the vehicle at the end of the lease period. At September 30, 2019, the remaining right of use asset was $8,048. Right of Use Asset $ 22,724 Accum Amortization $ (14,676 ) $ 8,048 Right of Use Asset – Office Lease On June 18, 2018, the Company entered into a sublease agreement to rent office space in Naples, Florida. The office lease commences September 01, 2018 through to March 31, 2021. The monthly base rent for the first year is $4,552.56 (annual $54,630.75); the monthly base rent for the second year is $4,684.52 (annual $56,214.25); and the monthly base rent for the third year is $4,816.48 (annual $57,797.75). The Company has elected to separate the lease and non-lease components. The following remaining annual minimum lease commitments under the lease do not include CAM costs and taxes: 2019 $ 14,054 2020 57,402 2021 14,449 $ 85,905 Amount representing interest (2,349 ) Lease obligation, net $ 83,556 Less current portion (54,950 ) Lease obligation - long term $ 28,606 The remaining office lease liability at September 30, 2019 was $83,556. The current portion of the lease liability was $54,950 and the non-current portion of the lease liability was $28,606. At September 30, 2019, the remaining right of use asset for the office lease was $80,833. An annual rate of 3.5% was used which is the rate used for loans in the Company. The right of use asset is being amortized over the duration of the lease. Right of Use Asset $ 139,212 Accum Amortization $ (58,379 ) $ 80,833 Leasehold Improvements On July 6, 2017, the Company issued 10,000 restricted common shares at a value of $3.50 per share for leasehold improvements rendered for a total valuation of $35,000. The fair value of the shares issued was used to measure the value of services received as that was more reliably measurable. The office lease in Zurich was terminated at the end of December 31, 2018. The Company has written down $29,750 to reflect the extinguishment of the leasehold improvements. The leasehold improvements for the Florida office will be depreciated straight-line over the term of the office lease commencing September 1, 2018 and ending March 31, 2021. Accumulated Cost Depreciation Net Leasehold Improvements $ 35,000 Write down of assets $ (29,750 ) $ 5,250 $ 5,250 $ - Leasehold Improvements (Florida) $ 6,072 $ 2,546 $ 3,526 $ 11,322 $ 7,796 $ 3,526 Office Furniture and Equipment The office furniture and equipment is depreciated straight-line for a period of 3 years. Cost Additions Accumulated Depreciation Net $ 13,698 $ 1,394 $ 5,808 $ 9,284

Mineral Properties

Mineral Properties	9 Months Ended
	Sep. 30, 2019
Mineral Industries Disclosures [Abstract]
Mineral Properties	8. Mineral Properties On March 13, 2017, the Company entered into a property purchase agreement to acquire mineral claims located in the Thunder Bay Mining Division in the townships of Rickaby and Lapierre, Ontario, Canada. The Company paid 1,250,000 restricted common stocks at $3.00 per share, which was the fair value of the shares at the time of the transaction, for a total value of $3,750,000. (See Note 12). The Company had an interest in 13 mineral claims. All the mineral claims were contiguous. Nine (9) of the mineral claims were freehold patented mineral claims and the other four (4) mineral claims were unpatented Crown Land claims. The combined claims make up an area of 336 hectares which was equivalent to approximately 810 acres. On December 31, 2018, the Company returned the interest of the mineral properties back to its original owner and negotiated the return of 1,052,631 of the restricted shares back to treasury and cancelled. The Company calculated the re-acquisition of the 1,052,631 restricted shares and determined that an impairment of $276,318 was required.

Intangible Assets

Intangible Assets	9 Months Ended
	Sep. 30, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	9. Intangible Assets The Company entered into an agreement with Global Gaming Media Inc., a company with a common majority shareholder and acquired the Gator Lotto App on May 25, 2018 by issuing 100,000 restricted shares at $4.00 per share for the valuation of $400,000. The purchase includes the application for the Florida lotteries, all software rights to the Gator Lotto App, the domain, etc. The Company spent an additional $11,000 toward development costs. The Company commenced amortization of its intangible asset over a three-year period effective January 2019. The latest version of the Lotto App was launched February 2019. At December 31, 2018, the Company determined an impairment of $168,000 was required. The Gator Lotto App was re-valued to be $243,000 which approximate its market value. The Company currently does not have the resources to exploit the app and may consider selling this asset in the future. Cormo USA Inc., the joint venture with the Company, has an exclusive license agreement from Cormo AG (of Switzerland) for North America. The exclusive license includes, but not limited to, the intellectual property, know-how, patent trade marks and all present and future process improvements, product applications and related know how from Cormo AG. As part of the joint venture agreement, Cormo AG’s contribution for its 35% interest was the license to Cormo USA. The license was valued to be $700,000 pursuant to its authorized share capital. The license will be amortized over its estimated useful life of twenty years, which is the term of the registered patent. The Company commenced amortization of the license effective January 2019. The following is the amortization amounts for each of the next five years: Remaining 2019 $ 8,750 2020 $ 35,000 2021 $ 35,000 2022 $ 35,000 2023 $ 35,000 And thereafter $ 525,000 Summary of intangibles: Accumulated Cost Depreciation Net Gator Lotto App $ 243,000 $ 60,750 $ 182,250 License 700,000 26,250 673,750 Trademark 474 - 474 $ 943,474 $ 87,000 $ 856,474

Accounts Payable and Accrued Li

Accounts Payable and Accrued Liabilities	9 Months Ended
	Sep. 30, 2019
Payables and Accruals [Abstract]
Accounts Payable and Accrued Liabilities	10. Accounts payable and accrued liabilities Accounts payable and accrued liabilities as of September 30, 2019 are summarized as follows: Sep 30, 2019 Dec 31, 2018 Accrued audit fees $ 28,500 $ 53,500 Accrued accounting fees 32,500 50,500 Accrued legal fees 12,548 6,075 Accrued office expenses 45,918 39,530 Total $ 119,466 $ 149,605

Notes Payable

Notes Payable	9 Months Ended
	Sep. 30, 2019
Debt Disclosure [Abstract]
Notes Payable	11. Notes Payable On March 1, 2019, the Company entered into a loan agreement with a shareholder for $50,000 with an interest rate of 3.5% per annum. The loan is due on or before April 15, 2022. As at September 30, 2019, there was $1,026 in accrued interest (see Note 14). On July 12, 2019, the Company entered into a convertible loan agreement with a relative of the CEO for $20,000 with an interest rate of 3.0% per annum. The loan is due on or before July 12, 2022. The lender has the option to convert the whole loan and the accrued interest into shares of the Company at the price of $1.45 per share. The closing price of the Company’s stock was $1.45 at July 11, 2019. (See Note 14)

Common Stock

Common Stock	9 Months Ended
	Sep. 30, 2019
Equity [Abstract]
Common Stock	12. Common stock Share transactions during the nine months ended September 30, 2019: a) Issued 725 shares of common stock for cash at $2.75 per share. Share transactions during the seven months ended December 31, 2018: a) Cancellation and the return of 400,000 restricted shares of common stock for the deposit for the office lease back to treasury. The cancellation of the lease deposit was valued at $612,000 which is the deposit of CHF 600,000. b) The Company settled debts totaling $33,001 to shareholders by providing 10,001 shares at $3.30 per share, which was the fair value of the shares at the time of the transaction. The shares were issued subsequent to the period ended December 31, 2018. c) The Company returned the interest of the mineral properties back to its original owner and negotiated the return of 1,052,631 of the restricted shares back to treasury and cancelled. The Company calculated the re-acquisition of the 1,052,631 restricted shares and determined that an impairment of $276,318 was required. The cancelled shares were valued at $3,473,682 valued at $3.30 per share, which was the market value. Share transactions during the year ended May 31, 2018: a) Issued 400,000 restricted shares of common stock for the deposit for the office lease. The stocks issued were valued at $3.50 per share, which was the fair value of the shares at the time of the transaction, for a total value of $1,400,000. The Company recorded a $779,278 loss on the exchange. b) Issued 6,000 shares of common to acquire 20% of SP Group (Europe) AG. The shares were valued at $3.50 per share, which was the fair value of the shares at the time of the transaction, which was determined based on previous issuances in the current fiscal year. c) Sold 31,128 shares of common stock for cash at $3.50 per share. d) Issued 10,000 shares of common stock at $3.50 per share for leasehold improvements. e) Sold 78,671 shares of common stock for cash at $3.50 per share. f) Issued 101,778 shares of common stock at $3.00 per share for debt of $305,334 which consisted of $253,901 in principal loan and $51,433 in interest. At the time, the Company’s stock price was at $3.75 per share. The Company recorded a debt extinguishment loss of $76,334. g) Issued 16,000 shares of common stock at $3.50 per share for services rendered by a director of the Company in lieu of cash payment. h) Sold 40,609 shares of common stock for cash at $3.50 per share. i) Sold 1,000 shares of common stock for cash at $3.50 per share. j) Sold 5,000 shares of common stock for cash at $4.00 per share. k) Issued 10,000 shares of common stock at $4.20 per share for the purchase of 10% holdings of Falcon Projects AG. l) The Company settled a debt with Workplan Holding AG of CHF 100,000 by providing 25,000 restricted shares valued at $4.00 per share. m) Sold 1,500 shares of common stock for cash at $4.00 per share. n) Issued 100,000 shares of common stock at $4.00 per share for the acquisition of Gator Lotto. At September 30, 2019, the Company had 7,648,113 common shares outstanding (December 31, 2018 – 7,647,388 common shares). There were no warrants or stock options outstanding as of September 30, 2019 and December 31, 2018.

Equity in Joint Venture, Non-Co

Equity in Joint Venture, Non-Controlling Interest	9 Months Ended
	Sep. 30, 2019
Noncontrolling Interest [Abstract]
Equity in Joint Venture, Non-Controlling Interest	13. Equity in joint venture, Non-controlling interest The Company is involved in two joint venture businesses and has a majority control of both Hero Wellness Systems Inc. and Cormo USA Inc. Pursuant to Accounting Standards Codification Topic 810, both of these companies are considered variable interest entities that requires the Company to consolidate. It runs the day to day operations, makes all managerial decisions and has the voting power over these entities. The Company will provide and help in the financial support of these ventures, on an as needed basis. Hero Wellness Systems Inc The Company has a controlling interest of 55% in a joint venture of Hero Wellness Systems Inc. (formerly Vitalizer Americas Inc.) (See Note 14). Hero Wellness Systems Inc. is in the business of importing, marketing, distribution and sale of luxury massage therapeutic chairs. As at September 30, 2019, Hero Wellness Systems is still in its early stages of development. The company participated in several conferences in 2019 to showcase and introduce its products in the market. The company has ordered and received some inventory for sale. The following summary information on the joint venture amounts are based on contributions received from activities since inception through to September 30, 2019: Assets $ 241,338 Liabilities 10,508 Net Assets $ 230,830 Revenues $ 8,743 Expenses (188,636 ) Net Income $ (179,893 ) Company’s interest share on net income $ (98,941 ) Capital contribution to joint venture $ 202,208 Company’s interest share in net assets $ 126,957 Non-controlling interest on net income $ (80,951 ) Equity of Joint Venture $ 521,500 Company’s portion 286,825 Non-controlling interest in equity $ 234,675 Cormo USA Inc The Company has a controlling interest of 35% in a joint venture of Cormo USA Inc. (See Note 14) Cormo USA Inc. is in the business of producing and developing peat moss replacement and natural foam products and technologies. Cormo USA was incorporated November 2018 and has just started to set up its business. The company is researching viable properties to set up its manufacturing plant. It is also investigating various economic development programs for assistance to build its plant and operations. The following summary information on the joint venture amounts are based on contributions received from activities since inception through to September 30, 2019: Assets $ 1,335,224 Liabilities 26,148 Net Assets $ 1,309,076 Revenues $ - Expenses (561,600 ) Net Income $ (561,600 ) Company’s interest share on net income $ (196,560 ) Capital contribution to joint venture $ 198,875 Company’s interest share in net assets $ 458,177 Non-controlling interest on net income $ (365,040 ) Equity of Joint Venture $ 1,900,000 Company’s portion 700,000 Non-controlling interest in equity $ 1,200,000 In summary, the total aggregate non-controlling interest on net income for the period was ($445,991) and the total aggregate non-controlling interest in equity was $ 1,434,675 since inception to September 30, 2019. For Hero Wellness Systems Inc. $ (80,951 ) For Cormo USA Inc. (365,040 ) Total non-controlling interest on net income current period $ (445,991 ) For Hero Wellness Systems Inc. $ 234,675 For Cormo USA Inc. 1,200,000 Total non-controlling interest in equity $ 1,434,675 Less total non-controlling interest on net income (514,902 ) Total non-controlling interest $ 919,773

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2019
Related Party Transactions [Abstract]
Related Party Transactions	14. Related party transactions During the period ended September 30, 2019, the Company incurred management fees from a director totaling an aggregate of $82,500 (for the seven months ended December 31, 2018 - $56,090 from two directors). As at September 30, 2019, $Nil was owing to a director for out of pocket expenses (for the seven months ended December 31, 2018 - $1,200 ); and $32,832 was owing to shareholders for expenses paid on behalf of the Company and consulting fees (for the seven months ended December 31, 2018, $12,068). As at September 30, 2019, an aggregate of $15,043 was owing to a company with a director in common for office expenses. During the period ended September 30, 2019, the Company incurred $Nil (September 30, 2018 - $1,750) to a company with a director in common for rent for its office in Naples, Florida; $8,000 (September 30, 2018 - $1,000) for website/app maintenance; $1,763 for communication expenses (September 30, 2018 - $Nil). During the period ending September 30, 2019, the Company entered into a note payable with a shareholder of the Company for $50,000. The loan bears an annual interest rate of 3.5% and is due on April 15, 2022 (see Note 11). On July 12, 2019, the Company entered into a convertible loan agreement with a relative of the CEO for $20,000 with an interest rate of 3.0% per annum. The loan is due on or before July 12, 2022. The lender has the option to convert the whole loan and the accrued interest into shares of the Company at the price of $1.45 per share. The closing price of the Company’s stock was $1.45 at July 11, 2019. (See Note 11) Transactions with a Majority Shareholder Workplan Holdings Inc. During the year ended May 31, 2017, Workplan Holdings Inc., a company controlled by a sole shareholder, purchased 4,000,000 restricted common shares from the former sole officer and director of the Company. The Company entered into a property purchase agreement with Workplan Holdings Inc. and issued 1,250,000 restricted common stocks at $3.00 per share and acquired two mineral properties. (see Note 8) The shareholder paid expenses on behalf of the Company in the amount of $500 during the period ended May 31, 2017. As September 30, 2019, $Nil was owing (December 31, 2018 - $236). As of September 30, 2019, the shareholder owed the Company $514 for expenses. The Company entered into a $30,000 demand note payable with Workplan Holding AG, a company controlled by Workplan Holdings Inc., at an interest rate of 4% per annum. During the period ended May 31, 2018, the total principal and interest outstanding on the note was repaid in full by converting the principal loan and interest at $3.00 per share. The Company issued 10,159 common shares. The Company settled a CHF 100,000 debt with Workplan Holding AG by entering into an agreement to issue 25,000 restricted shares valued at $4.00 per share. The CHF 100,000 was a loan from Workplan Holding AG to pay Flin Ventures to complete the Share Purchase Agreement for myfactor.io. The shares were issued during the period ended May 31, 2018. The Company settled $25,000 debt with Workplan Holding Inc. by entering into an agreement to issue 7,576 restricted shares valued at $3.30 per share during the period ended December 31, 2018. Amixca AG On January 18, 2018, the Company entered into an agreement with Amixca AG for a period of three years commencing February 1, 2018 to provide business development services. The prepayment of $190,000 to Amixca AG was supposed to serve as consulting fees over the next three year period. The consulting agreement with Amixca AG was never utilized and Amixca AG did not provide any services. The consulting agreement was annulled and Amixca AG agreed to return the deposit with a payment schedule spanning over a year, beginning July 5, 2019 of $20,000 and thereafter, the first of every month of $15,455 until the full $190,000 has been repaid. As of the date of this report, the Company received $124,772. There remains $29,733 outstanding. (see Note 4). The Amixca AG $190,000 was part of the assignment of receivables agreement with a shareholder of the Company. Alimex GmbH On June 28, 2017, the Company entered into a note receivable with a company with a common director of the Company in the amount of $200,000 with an interest rate of 3.5% per annum that is payable annually. Any unpaid interest shall be added to the principal of the loan on an annual basis and together will become the new amount used to calculate the amount of interest going forward. The note receivable, together with any accrued interest outstanding, is due June 28, 2022. As of December 31, 2018, the principal and interest owing was $210,692. On May 2, 2018, Alimex Gmbh assigned its interest in the note receivable from the Company to Workplan Holding on the same repayment terms. As of the date of this report, the note receivable and accrued interest totaling $215,228 was paid in full. (see Note 4). The Alimex GmbH loan and accrued interest was part of the assignment of receivables agreement with a shareholder of the Company. SP Group (Europe) AG SP Group (Europe) AG and the Company share a common majority shareholder. The Company entered into a 3 year consulting agreement with SP Group (Europe) AG whereby the Company will provide advisory and consulting services commencing May 1, 2017. This consulting agreement was terminated in August 2018. A new consulting agreement was entered on June 27, 2018 for a two year period commencing July 1, 2018 and ending June 30, 2020 in which SP Group (Europe) AG agrees to pay the Company $40,000 per month for financial research, due diligence services, and presentation materials for developmental prospects. The Company performs the obligations and invoices SP Group (Europe) AG on a monthly basis for services as rendered. Either party may terminate the agreement by providing 2 weeks written notice. As of December 31, 2018, there was $Nil remaining in deferred revenues. As of the December 31, 2018 Company booked $240,000 in consulting revenues from SP Group (Europe) AG. The consultancy agreement with SP Group (Europe) AG was mutually terminated at the end of March 2019. At September 30, 2019, owing in receivables for consultancy fees was $101,985. The remaining receivables were part of the assignment of receivables agreement with a shareholder of the Company. On July 6, 2017, the Company entered into an agreement with SP Group (Europe) AG to acquire 20% ownership of SP Group (Europe) AG by issuing 6,000 restricted common stock of the Company at $3.50 per share for a total value of $21,000. SP Group (Europe) AG has a portfolio of approximately 20 different projects in the natural resources sector which it develops and finances. SP Group (Europe) AG and Workplan Holdings Inc. have a common shareholder and director. (See Note 5). The Company sold 25% interest of its ownership of SP Group (Europe) AG for $6,000. The sale from SP Group (Europe) AG created a gain of $750 for the Company. The $6,000 was paid by the buyer during the period ended May 31, 2018. The Company sold all their remaining shares of SP Group (Europe) on December 26, 2018 back to SP Group (Europe) AG for $15,000. In December 2018, the Company’s majority shareholder, Christopher Grunder of Workplan Holding Inc., sold an aggregate 4,148,868 restricted shares of the Company in three separate private transactions. As a result, there was a change in the voting shares of the Company. Stefan Muehlbauer, the CEO of the Company, now owns 13.1% of the issued and outstanding shares of Company; Paul Meier now owns 19.7% of the issued and outstanding shares of the Company; and Kurt Muehlbauer now owns 6.5% of the issued and outstanding shares of the Company. Christopher Grunder, sole shareholder of Workplan Holding Inc., now owns 1.1% of the issued and outstanding shares of the Company. Kurt Muehlbauer is the father of Stefan Muehlbauer, CEO and director of the Company Global Gaming Media Inc. The Company entered into an agreement with Global Gaming Media Inc., a company with a common majority shareholder (Christopher Grunder), and acquired the Gator Lotto App on May 25, 2018 by issuing 100,000 restricted shares at $4.00 per share for the valuation of $400,000. The purchase includes the application for the Florida lotteries, all software rights to the Gator Lotto App, the domain, etc. The Company spent an additional $11,000 toward development costs. The Company commenced amortization of its intangible asset over a three-year period effected January 2019. The latest version of the Lotto App was launched February 2019. At December 31, 2018, the Company recorded an impairment of $168,000 was required which approximate its market value. The Company currently does not have the resources to exploit the app and may consider selling this asset in the future. Assignment of Receivables On August 7, 2019, the Company entered into an assignment of receivables with a shareholder whereby the Company is to assign $471,759 of receivables and accrued interest in return for a cash payment of $450,000, payable in three separate transactions by September 15, 2019. The rights and title will pass over to the shareholder when full payment is received. As of the date of this report, the Company was in receipt of $340,000. The cash payment received was applied towards the Alimex Gmbh loan and accrued interest thereof, the Amixca AG deposit, and other receivables. (See Note 4). The Company is currently re-negotiating the terms of the agreement. Transactions in Joint Ventures The Company is involved in two joint venture businesses and has a majority control of both Hero Wellness Systems Inc. and Cormo USA Inc. Pursuant to Accounting Standards Codification Topic 810, both of these companies are considered variable interest entities that requires the Company to consolidate. It runs the day to day operations, makes all managerial decisions and has the voting power over these entities. The Company will provide and help in the financial support of these ventures, on an as needed basis. Hero Wellness Systems Inc. On September 29, 2018, the Company entered into a joint venture agreement with Vitalizer Americas Inc. with its principal purpose to import, sale and distribute certain products offered by Vitalizer International AG of Switzerland. In April 2019, Vitalizer Americas Inc.’s name was changed to Hero Wellness Systems Inc. as it was no longer dealing with Vitalizer International AG. The Company holds 55% interest, Christopher Grunder of Workplan Holding Inc. holds 15% interest and Kurt Muehlbauer holds 15% interest. Hero Wellness Systems is in the business of providing luxury massage therapy solutions. The operating results of Hero Wellness Systems Inc. have been incorporated in the consolidated financial statements of the Company. The non-controlling interest that were not attributable to the Company have been reported separately. Cormo USA Inc. The Company entered into a letter of intent with Cormo AG on October 25, 2018 to form a joint venture agreement for the Company to provide business development, market research, sourcing, distribution and overall operations of Cormo AG’s exclusive unrestricted use of its patents and licenses in North America. Cormo AG is in the business of producing and developing peat moss replacement, natural foam products and technologies. On February 25, 2019 the joint venture shareholders’ agreement was finalized with a group of investors whereby the Company holds 35% interest, Cormo AG holds 35% interest, Paul Meier holds 2.5% interest, Stefan Muehlbauer holds 2.5% interest, and other investors hold an aggregate of 25% interest. As of the date of this report, the other investors contributed an aggregate of $400,000 to the joint venture. The operating results of Cormo USA Inc. have been incorporated in the consolidated financial statements of the Company. The non-controlling interest that were not attributable to the Company have been reported separately.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2019
Subsequent Events [Abstract]
Subsequent Events	15. Subsequent events The Company evaluated all events and transactions that occurred after September 30, 2019 through the date the Company issued these financial statements and found no other subsequent events that needed to be reported.

Summary of Principal Accounti_2

Summary of Principal Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2019
Accounting Policies [Abstract]
Basis of Presentation	Basis of presentation While the information presented is unaudited, it includes all adjustments, which are, in our opinion of management, necessary to present fairly the financial position, result of operations and cashflows for the interim period presented in accordance with accounting principles generally accepted in the United States of America. All adjustments are of a normal recurring nature. These consolidated interim financial statements should be read in conjunction with the Company’s December 31, 2018 annual financial statements. Operating results for the nine months ended September 30, 2019 are not necessarily indicative of the results that can be expected for the period ended December 31, 2019. The Company has changed its year end from May 31 to December 31. The accompanying condensed consolidated unaudited interim financial statements include the accounts of the Company and its joint ventures, Hero Wellness Systems Inc. (formerly Vitalizer Americas Inc.) and Cormo USA Inc. The Company controls 55% of Hero Wellness Systems Inc. and 35% of Cormo USA Inc. Pursuant to Accounting Standards Codification Topic 810, both of these companies are considered variable interest entities that requires the Company to consolidate. All intercompany balances and transactions have been eliminated in the consolidation. The operating results of the joint ventures have been included in the Company’s consolidated financial statements. The non-controlling interest that were not attributable to the Company have been reported separately. (See Note 13, Note 14). Certain prior year amounts have been re-conformed to current year presentation due to the change in fiscal year end and quarterly reporting periods.
Significant Accounting Policies	Significant Accounting Policies There have been no material changes in the Company’s significant accounting policies to those previously disclosed in the December 31, 2018 annual report, except the addition of inventory as noted below.
Use of Estimates	Use of estimates The preparation of the consolidated interim financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Management makes its best estimate of the ultimate outcome for these items based on historical trends and other information available when the financial statements are prepared. Changes in estimates are recognized in accordance with the accounting rules for the estimate, which is typically in the period when new information becomes available to management. Actual results could differ from those estimates.
Foreign Currency Translations	Foreign currency translations The Company maintains an office in Naples, Florida. The functional currency of the Company is the U.S. Dollar. At the transaction date, each asset, liability, revenue and expense is translated into U.S. dollars by the use of the exchange rate in effect at that date. At the period end, monetary assets and liabilities are re-measured by using the exchange rate in effect at that date.
Deferred Revenue	Deferred revenue Deferred revenue is a short-term liability that represents revenues received but not earned. When the Company recognizes its revenue, the deferred revenue liability will be eliminated. As at September 30, 2019, there was $Nil in deferred revenue (December 31, 2018 - $Nil).
Revenue Recognition	Revenue Recognition In May 2014, the FASB issued guidance on the recognition of Revenue from Contracts with Customers. The core principle of the guidance is that a company should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration which the company expects to receive in exchange for those goods or services. To achieve this core principle, the guidance provides a five-step analysis of transactions to determine when and how revenue is recognized. The guidance addresses several areas including transfer of control, contracts with multiple performance obligations, and costs to obtain and fulfill contracts. The guidance also requires additional disclosure about the nature, amount, timing, and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments and assets recognized from costs incurred to obtain or fulfill a contract. The Company adopted the ASC Topic 606, Revenue from Contracts with Customers (“ASC 606”), from June 01, 2018 using the modified retrospective method. Revenues for the year ended December 31, 2018 were not adjusted. The adoption of Topic 606 did not have a material impact to the Company’s financial statements. The Company recognizes revenue when the Company transfers promised services to the customer. The performance obligation is the monthly services rendered. The Company has one main revenue source which is providing consulting services. Accordingly, the Company recognizes revenue from consulting services when the Company’s performance obligation is complete. Where there is a contract for services, the Company performs the obligations and bills monthly for its services as rendered. Where there is no contract, the Company performs the obligation and/or service and recognize revenues as provided. Even though the Company entered into contract with the customer, the contract could be terminated at any time with notice. The Company may receive payments from customers in advance of the satisfaction of performance obligations for services. These advance payments are recognized as deferred revenue until the performance obligations are completed and then, recognized as revenues. The Company has one contract with one related party customer with a time period required for notice of termination. Termination penalties are non-substantive and can be performed by either party. For the nine months ended September 30, 2019, all of the revenues were from related parties except the revenue from Hero Wellness Systems.
Accounts Receivables	Accounts receivables Trade accounts receivable are stated at the amount the Company expects to collect. Management considers the following factors when determining the collectability of specific customer accounts: customer credit worthiness, past transaction history, current economic industry trends and changes in customer payment terms. Past due balances over 90 days and other higher risk amounts are reviewed individually for collectability. Based on the management’s assessment, the Company provides for estimated uncollectible amounts through a charge to earnings and a credit to a valuation allowance. Balances that remain outstanding after the Company has used reasonable collection efforts are written off through a charge to the valuation allowance and a credit to accounts receivable. As of September 30, 2019, the Company believes there are no receivables considered uncollectable.
Segment Reporting	Segment Reporting The Company reports segment information based on the “management” approach. The management approach designates the internal reporting used by management for making decisions and assessing performance of its corporation wide basis in comparison to its various businesses. The Company has three reportable segments. The business operating ventures consist of Hero Wellness Systems, Cormo USA and Sustainable Projects Group. The segments are determined based on several factors including the nature of products and services, nature of production processes and delivery channels and consultancy services. The operating segment’s performance is evaluated based on its segment income. Segment income is defined as the net sales less cost of sales, general and administrative expenses and does not include amortization of any sorts, stock-based compensation or any other charges (income), and interest. For the nine months ended September 30, 2019, the Company reported revenues for its consultancy work it performed and product sales from Hero Wellness Systems. There were no revenues from Cormo USA. Sep 30, 2019 Sep 30, 2018 Dec 31, 2018 Net Sales Sustainable Projects Group $ 95,986 $ 180,000 $ 278,500 Hero Wellness Systems 6,080 - - Cormo USA - - - Total Sales $ 103,066 $ 180,000 $ 278,500 Total Assets Sustainable Projects Group $ 611,342 $ 5,219,084 $ 912,570 Hero Wellness Systems 149,499 - 188,660 Cormo USA 778,723 - 1,087,500 Total Assets $ 1,539,564 $ 5,219,084 $ 2,188,730
Inventory	Inventory Inventories are stated at the lower of cost or net realizable value using the first-in, first out (FIFO) cost method of accounting. Cost is determined using the first in, first out (FIFO) cost method. Costs include the cost of purchase and transportation costs that are directly incurred to bring the inventories to their present location, and duty. Net realizable value is the estimated selling price of the inventory in the ordinary course of business, less any estimated selling costs. At September 30, 2019, the inventory consists of 3-D massage chairs from Hero Wellness Systems Inc. of $62,077.
Recently Issued Accounting Pronouncements	Recently issued accounting pronouncements In June 2016, the FASB issued ASU 2016-13, “Financial Instruments – Credit Losses”. The ASU sets forth a “current expected credit loss” (CECL) model which requires the Company to measure all expected credit losses for financial instruments held at the reporting date based on historical experience, current conditions, and reasonable supportable forecasts. This replaces the existing incurred loss model and is applicable to the measurement of credit losses on financial assets measured at amortized cost and applies to some off-balance sheet credit exposures. This ASU is effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years, with early adoption permitted. Recently, the FASB issued the final ASU to delay adoption for smaller reporting companies to calendar year 2023. The Company is currently assessing the impact of the adoption of this ASU on its financial statements. In June 2018, the FASB issued ASU No. 2018-07, “Compensation – Stock Compensation (Topic 718), Improvements to Nonemployee Share-Based Payment Accounting”, which is intended to improve the usefulness of the information provided to the users of financial statements while reducing cost and complexity in financial reporting. Under the new standard, nonemployee share-based payment awards within the scope of Topic 718 are measured at grant-date fair value of the equity instruments that an entity is obligated to issue when conditions necessary to earn the right to benefit from the instruments have been satisfied. These equity-classified nonemployee share-based payment awards are measured at the grant date. Consistent with the accounting for employee share-based payment awards, an entity considers the probability of satisfying performance conditions when nonemployee share-based payment awards contain such conditions. The new standard also eliminates the requirement to reassess classification of such awards upon vesting. The new standard is effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2018. The adoption of this new standard does not have an impact on the Company’s financial statements. The Company adopts new pronouncements relating to generally accepted accounting principles applicable to the Company as they are issued, which may be in advance of their effective date. Management does not believe that any pronouncements not included above do not expect to have a material effect on the accompanying financial statements.

Summary of Principal Accounti_3

Summary of Principal Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2019
Accounting Policies [Abstract]
Schedule of Segment Reporting	For the nine months ended September 30, 2019, the Company reported revenues for its consultancy work it performed and product sales from Hero Wellness Systems. There were no revenues from Cormo USA. Sep 30, 2019 Sep 30, 2018 Dec 31, 2018 Net Sales Sustainable Projects Group $ 95,986 $ 180,000 $ 278,500 Hero Wellness Systems 6,080 - - Cormo USA - - - Total Sales $ 103,066 $ 180,000 $ 278,500 Total Assets Sustainable Projects Group $ 611,342 $ 5,219,084 $ 912,570 Hero Wellness Systems 149,499 - 188,660 Cormo USA 778,723 - 1,087,500 Total Assets $ 1,539,564 $ 5,219,084 $ 2,188,730

Prepaid Expenses and Deposits (

Prepaid Expenses and Deposits (Tables)	9 Months Ended
	Sep. 30, 2019
Prepaid Expenses And Deposits
Schedule of Prepaid Expenses and Deposits	Sep 30, 2019 Dec 31, 2018 Prepaid expenses $ 43,602 $ 29,160 Deposit on lease 5,000 5,000 Total $ 48,602 $ 34,160

Assets (Tables)

Assets (Tables)	9 Months Ended
	Sep. 30, 2019
Schedule of Future Minimum Rental Payments for Operating Leases	The following remaining annual minimum lease commitments under the lease do not include CAM costs and taxes: 2019 $ 14,054 2020 57,402 2021 14,449 $ 85,905 Amount representing interest (2,349 ) Lease obligation, net $ 83,556 Less current portion (54,950 ) Lease obligation - long term $ 28,606
Summary of Leasehold Improvements	The leasehold improvements for the Florida office will be depreciated straight-line over the term of the office lease commencing September 1, 2018 and ending March 31, 2021. Accumulated Cost Depreciation Net Leasehold Improvements $ 35,000 Write down of assets $ (29,750 ) $ 5,250 $ 5,250 $ - Leasehold Improvements (Florida) $ 6,072 $ 2,546 $ 3,526 $ 11,322 $ 7,796 $ 3,526
Schedule of Office Furniture and Equipment	The office furniture and equipment is depreciated straight-line for a period of 3 years. Cost Additions Accumulated Depreciation Net $ 13,698 $ 1,394 $ 5,808 $ 9,284
Vehicle Lease [Member]
Schedule of Right of Use Asset	Right of Use Asset $ 22,724 Accum Amortization $ (14,676 ) $ 8,048
Office Lease [Member]
Schedule of Right of Use Asset	Right of Use Asset $ 22,724 Accum Amortization $ (14,676 ) $ 8,048

Intangible Assets (Tables)

Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Amortization of Intangible Assets	The following is the amortization amounts for each of the next five years: Remaining 2019 $ 8,750 2020 $ 35,000 2021 $ 35,000 2022 $ 35,000 2023 $ 35,000 And thereafter $ 525,000
Summary of Intangible Assets	Summary of intangibles: Accumulated Cost Depreciation Net Gator Lotto App $ 243,000 $ 60,750 $ 182,250 License 700,000 26,250 673,750 Trademark 474 - 474 $ 943,474 $ 87,000 $ 856,474

Accounts Payable and Accrued _2

Accounts Payable and Accrued Liabilities (Tables)	9 Months Ended
	Sep. 30, 2019
Payables and Accruals [Abstract]
Schedule of Accounts Payable and Accrued Liabilities	Accounts payable and accrued liabilities as of September 30, 2019 are summarized as follows: Sep 30, 2019 Dec 31, 2018 Accrued audit fees $ 28,500 $ 53,500 Accrued accounting fees 32,500 50,500 Accrued legal fees 12,548 6,075 Accrued office expenses 45,918 39,530 Total $ 119,466 $ 149,605

Equity in Joint Venture, Non-_2

Equity in Joint Venture, Non-Controlling Interest (Tables)	9 Months Ended
	Sep. 30, 2019
Summary of Aggregate Non-Controlling Interest on Net Income	For Hero Wellness Systems Inc. $ (80,951 ) For Cormo USA Inc. (365,040 ) Total non-controlling interest on net income current period $ (445,991 ) For Hero Wellness Systems Inc. $ 234,675 For Cormo USA Inc. 1,200,000 Total non-controlling interest in equity $ 1,434,675 Less total non-controlling interest on net income (514,902 ) Total non-controlling interest $ 919,773
Hero Wellness Systems Inc [Member]
Summary of Information on Joint Venture Non-Conrolling Interest	The following summary information on the joint venture amounts are based on contributions received from activities since inception through to September 30, 2019: Assets $ 241,338 Liabilities 10,508 Net Assets $ 230,830 Revenues $ 8,743 Expenses (188,636 ) Net Income $ (179,893 ) Company’s interest share on net income $ (98,941 ) Capital contribution to joint venture $ 202,208 Company’s interest share in net assets $ 126,957 Non-controlling interest on net income $ (80,951 ) Equity of Joint Venture $ 521,500 Company’s portion 286,825 Non-controlling interest in equity $ 234,675
Cormo USA Inc. [Member]
Summary of Information on Joint Venture Non-Conrolling Interest	The following summary information on the joint venture amounts are based on contributions received from activities since inception through to September 30, 2019: Assets $ 1,335,224 Liabilities 26,148 Net Assets $ 1,309,076 Revenues $ - Expenses (561,600 ) Net Income $ (561,600 ) Company’s interest share on net income $ (196,560 ) Capital contribution to joint venture $ 198,875 Company’s interest share in net assets $ 458,177 Non-controlling interest on net income $ (365,040 ) Equity of Joint Venture $ 1,900,000 Company’s portion 700,000 Non-controlling interest in equity $ 1,200,000

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ (2,457,666)		$ (2,108,371)
Cash on hand	195,223		$ 249,675
Cash provided by (used in) operations	$ (224,576)	$ (188,060)

Summary of Principal Accounti_4

Summary of Principal Accounting Policies (Details Narrative) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Deferred revenue
Accounts receivables
Inventory, net	$ 62,077
Hero Wellness Systems Inc [Member]
Ownership interest, percentage	55.00%
Cormo USA Inc. [Member]
Ownership interest, percentage	35.00%

Summary of Principal Accounti_5

Summary of Principal Accounting Policies - Schedule of Segment Reporting (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Total Sales	$ 9,743	$ 145,000	$ 105,729	$ 180,000	$ 278,500
Total Assets	1,539,565	5,219,084	1,539,565	5,219,084	2,188,730
Sustainable Projects Group [Member]
Total Sales			95,986	180,000	278,500
Total Assets	611,342	5,219,084	611,342	5,219,084	912,570
Hero Wellness Systems [Member]
Total Sales			6,080
Total Assets	149,499		149,499		188,660
Cormo USA [Member]
Total Sales
Total Assets	$ 778,723		$ 778,723		$ 1,087,500

Note Receivable (Details Narrat

Note Receivable (Details Narrative)	May 31, 2018USD ($)	May 31, 2018EUR (€)	Jan. 18, 2018USD ($)	Jul. 25, 2017USD ($)	Jul. 25, 2017EUR (€)	Jun. 28, 2017USD ($)	Dec. 31, 2018USD ($)	Sep. 30, 2019USD ($)
Notes receivable						$ 200,000	$ 200,000
Debt instrument interest rate						3.50%
Debt instrument maturity date						Mar. 15, 2022
Alimex Gmbh [Member]
Notes receivable						$ 200,000
Debt instrument interest rate						3.50%
Debt instrument maturity date						Jun. 28, 2022
Note receivable and accrued interest totaling							$ 215,228	215,228
Business Development Services [Member] | Amixca AG [Member]
Agreement term			3 years
Prepayment as consulting fees			$ 190,000
Return of deposit, description			The consulting agreement was annulled and Amixca AG agreed to return the deposit with a payment schedule spanning over a year, beginning July 5, 2019 of $20,000 and thereafter, the first of every month of $15,455 until the full $190,000 has been repaid.
Proceeds from related party			$ 124,772					124,772
Remaining amount to be receivables								$ 29,733
Business Development Services [Member] | Amixca AG [Member] | Beginning of July 5, 2019 [Member]
Notes receivables - related party			20,000
Business Development Services [Member] | Amixca AG [Member] | First of Every Month Until Full Repayment [Member]
Notes receivables - related party			$ 15,455
Share Purchase Agreement [Member] | Flin Ventures AG [Member]
Number of shares purchased value				$ 175,500
Number of shares buy back on outstanding bonds issued				$ 83,496
Proceeds from sale of investments held for sale	$ 257,400
Share Purchase Agreement [Member] | Flin Ventures AG [Member] | EUR [Member]
Number of shares purchased value | €					€ 150,000
Number of shares buy back on outstanding bonds issued | €					€ 70,000
Proceeds from sale of investments held for sale | €		€ 220,000

Investments (Details Narrative)

Investments (Details Narrative) - USD ($)	Dec. 26, 2018	Jan. 30, 2018	Jan. 18, 2018	Jul. 06, 2017	Mar. 31, 2019	Sep. 30, 2019	Sep. 30, 2018	May 31, 2018
Shares issued price per share								$ 3.50
Number of shares issued during period, value					$ 1,993
Impairment on investments							$ 31,000	$ 31,000
Falcon Projects AG [Member]
Number of shares acquired during period, shares		10
Shares issued price per share		$ 4.20						$ 4.20
Ownership interest, percentage		10.00%						10.00%
Number of shares issued during period		10,000						10,000
Number of shares issued during period, value	$ 11,000	$ 42,000
SP Group [Member]
Acquire ownership percentage				20.00%				20.00%
Number of shares acquired during period, shares				2,000				6,000
Number of shares issued in exchange of common stock				6,000
Shares issued price per share				$ 3.50				$ 3.50
Fair value of the shares at the time of the transaction				$ 21,000
Declared dividends receive percentage				20.00%
Ownership interest, percentage			25.00%
Proceeds from sale of equity investment			$ 6,000
Gain from sale of ownership investment	$ 15,000		$ 750

Prepaid Expenses and Deposits_2

Prepaid Expenses and Deposits (Details Narrative) - USD ($)	Jun. 23, 2017	May 31, 2018	Jul. 06, 2017
Shares issued price per share		$ 3.50
Loss on acquisition of deposit	$ 779,278
SP Group [Member]
Office sublease, term	10 years
Shares issued price per share		$ 3.50	$ 3.50
Mr. Greising [Member]
Stock issued during period restricted stock, shares	400,000
Lease terminated date	Jun. 30, 2027
Shares issued price per share	$ 3.50
Stock issued during period restricted stock	$ 1,400,000
CHF [Member]
Deposit on lease (CHF)	$ 600,000

Prepaid Expenses and Deposits -

Prepaid Expenses and Deposits - Schedule of Prepaid Expenses and Deposits (Details) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Prepaid Expenses And Deposits
Prepaid expenses	$ 43,602	$ 29,160
Deposit on lease	5,000	5,000
Total	$ 48,602	$ 34,160

Assets (Details Narrative)

Assets (Details Narrative) - USD ($)	Jun. 18, 2018	Jun. 12, 2018	Jul. 06, 2017	Sep. 30, 2019	Dec. 31, 2018	May 31, 2018
Operating lease, right of use asset				$ 88,881	$ 137,819
Office lease liability				83,556
Current portion lease liability				54,950	52,359
Non-current portion lease liability				28,606	70,195
Shares issued price per share						$ 3.50
Leasehold improvements				$ 3,526	$ 5,288
Office furniture and equipment, useful life				3 years
Leasehold Improvements [Member]
Stock issued during period restricted stock			10,000
Shares issued price per share			$ 3.50			$ 3.50
Leasehold improvements			$ 35,000	$ 35,000
Office lease, termination date			Dec. 31, 2018
Leasehold improvements, write down			$ 29,750	29,750
First Year [Member]
Monthly rental expense	$ 4,553
Annual monthly base rent	54,631
Second Year [Member]
Monthly rental expense	4,685
Annual monthly base rent	56,214
Third Year [Member]
Monthly rental expense	4,816
Annual monthly base rent	$ 57,798
Right of Use Asset - Vehicle Lease [Member]
Operating lease, term of contract		2 years
Upfront payment obligation, amount		$ 22,724
Operating lease, right of use asset				8,048
Right of Use Asset - Office Lease [Member]
Operating lease, right of use asset				80,833
Operating lease, term description	Office lease commences September 01, 2018 through to March 31, 2021.
Office lease liability				83,556
Current portion lease liability				54,950
Non-current portion lease liability				$ 28,606
Lease annual rate percentage				3.50%

Assets - Schedule of Right of U

Assets - Schedule of Right of Use Asset (Details) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Right of Use Asset, net	$ 88,881	$ 137,819
Right of Use Asset - Vehicle Lease [Member]
Right of Use Asset, gross	22,724
Accumulated Amortization	(14,676)
Right of Use Asset, net	8,048
Right of Use Asset - Office Lease [Member]
Right of Use Asset, gross	139,212
Accumulated Amortization	(58,379)
Right of Use Asset, net	$ 80,833

Assets - Schedule of Future Min

Assets - Schedule of Future Minimum Rental Payments for Operating Leases (Details) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Lease obligation, net	$ 83,556
Less current portion	(54,950)	$ (52,359)
Lease obligation - long term	28,606	$ 70,195
Right of Use Asset - Office Lease [Member]
2019	14,054
2020	57,402
2021	14,449
Total lease payments	85,905
Amount representing interest	(2,349)
Lease obligation, net	83,556
Less current portion	(54,950)
Lease obligation - long term	$ 28,606

Assets - Summary of Leasehold I

Assets - Summary of Leasehold Improvements (Details) - USD ($)	Sep. 30, 2019	Dec. 31, 2018	Jul. 06, 2017
Leasehold improvements, cost	$ 3,526	$ 5,288
Leasehold improvements, gross	11,322
Leasehold improvements, accumulated depreciation	7,796
Leasehold improvements, net	3,526
Leasehold Improvements [Member]
Leasehold improvements, cost	35,000		$ 35,000
Leasehold Improvements, write down of assets	(29,750)		$ (29,750)
Leasehold improvements, gross	5,250
Leasehold improvements, accumulated depreciation	5,250
Leasehold improvements, net
Leasehold Improvements (Florida) [Member]
Leasehold improvements, gross	6,072
Leasehold improvements, accumulated depreciation	2,546
Leasehold improvements, net	$ 3,526

Assets - Schedule of Office Fur

Assets - Schedule of Office Furniture and Equipment (Details) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Accumulated depreciation	$ 7,796
Property, plant and equipment, net	9,284	$ 11,561
Office Furniture and Equipment [Member]
Property, plant and equipment, gross	13,698
Property, plant and equipment, additions	1,394
Accumulated depreciation	5,808
Property, plant and equipment, net	$ 9,284

Mineral Properties (Details Nar

Mineral Properties (Details Narrative)	Mar. 13, 2017USD ($)$ / sharesshares	Sep. 30, 2019ahaInteger	Dec. 31, 2018USD ($)shares	May 31, 2018$ / shares
Shares issued price per share | $ / shares				$ 3.50
Mineral properties description		The Company had an interest in 13 mineral claims. All the mineral claims were contiguous. Nine (9) of the mineral claims were freehold patented mineral claims and the other four (4) mineral claims were unpatented Crown Land claims. The combined claims make up an area of 336 hectares which was equivalent to approximately 810 acres.
Number of mineral properties | Integer		13
Number of freehold patented mineral claims | Integer		9
Number of unpatented mineral claims | Integer		4
Combined claims make up area | ha		336
Area of land | a		810
Number of restricted shares returned back to treasury and cancelled | shares			1,052,631
Number of restricted shares re-acquired | shares			1,052,631
Impairment of mineral properties | $			$ 276,318
Restricted Common Stock [Member]
Stock issued during period restricted stock | shares	1,250,000
Shares issued price per share | $ / shares	$ 3
Stock issued during period restricted stock, value | $	$ 3,750,000

Intangible Assets (Details Narr

Intangible Assets (Details Narrative) - USD ($)	Dec. 31, 2018	May 25, 2018	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	May 31, 2018
Shares issued price per share							$ 3.50
Impairment of intangible assets	$ 168,000					$ 307,318
License agreement value			$ 700,000		$ 700,000
Estimated useful live of license					20 years
Cormo USA Inc. [Member]
License interest to joint ventures			35.00%		35.00%
Gator Lotto App [Member]
Shares issued price per share							$ 4
Revalue of intangible asset	$ 243,000
Global Gaming Media Inc [Member] | Gator Lotto App [Member]
Stock issued during period restricted stock, shares		100,000
Shares issued price per share		$ 4
Stock issued during period restricted stock		$ 400,000
Development costs incurred during period					$ 11,000

Intangible Assets - Schedule of

Intangible Assets - Schedule of Amortization of Intangible Assets (Details)	Sep. 30, 2019USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Remaining 2019	$ 8,750
2020	35,000
2021	35,000
2022	35,000
2023	35,000
And thereafter	$ 525,000

Intangible Assets - Summary of

Intangible Assets - Summary of Intangible Assets (Details)	Sep. 30, 2019USD ($)
Cost	$ 943,474
Accumulated Depreciation	87,000
Net	856,474
Gator Lotto App [Member]
Cost	243,000
Accumulated Depreciation	60,750
Net	182,250
License [Member]
Cost	700,000
Accumulated Depreciation	26,250
Net	673,750
Trademark [Member]
Cost	474
Accumulated Depreciation
Net	$ 474

Accounts Payable and Accrued _3

Accounts Payable and Accrued Liabilities - Schedule of Accounts Payable and Accrued Liabilities (Details) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Payables and Accruals [Abstract]
Accrued audit fees	$ 28,500	$ 53,500
Accrued accounting fees	32,500	50,500
Accrued legal fees	12,548	6,075
Accrued office expenses	45,918	39,530
Total	$ 119,466	$ 149,605

Notes Payable (Details Narrativ

Notes Payable (Details Narrative) - USD ($)	Jul. 12, 2019	Mar. 01, 2019	Jun. 28, 2017	Sep. 30, 2019	Jul. 11, 2019	Dec. 31, 2018	May 31, 2018
Debt instrument, face amount							$ 253,901
Debt instrument interest rate			3.50%
Debt instrument maturity date			Mar. 15, 2022
Accrued interest				$ 1,158
Conversion price per share							$ 3
Closing price of stock							$ 3.50
Shareholders [Member]
Debt instrument interest rate				3.50%
Closing price of stock						$ 3.30
Loan Agreement [Member] | Shareholders [Member]
Debt instrument, face amount		$ 50,000
Debt instrument interest rate		3.50%
Debt instrument maturity date		Apr. 15, 2022
Accrued interest				$ 1,026
Convertible Loan Agreement [Member]
Closing price of stock					$ 1.45
Convertible Loan Agreement [Member] | Chief Executive Officer [Member]
Debt instrument, face amount	$ 20,000
Debt instrument interest rate	3.00%
Debt instrument maturity date	Jul. 12, 2022
Conversion price per share	$ 1.45

Common Stock (Details Narrative

Common Stock (Details Narrative)	Jan. 30, 2018$ / sharesshares	Jul. 06, 2017$ / sharesshares	Mar. 31, 2019shares	Jun. 30, 2018USD ($)shares	Dec. 31, 2018USD ($)$ / sharesshares	Sep. 30, 2019$ / sharesshares	May 31, 2018USD ($)$ / sharesshares	May 31, 2018CHF (SFr)shares	Jan. 18, 2018
Shares issued price per share | $ / shares							$ 3.50
Number of restricted shares issued							400,000	400,000
Number of restricted shares issued, value | $							$ 1,400,000
Loss on exchange for restricted shares and deposit for office lease | $							$ 779,278
Number of common stock issued for debt, shares							101,778	101,778
Debt conversion price per share | $ / shares							$ 3
Value of common stock issued for debt | $							$ 305,334
Debt instrument, principal amount | $							253,901
Debt instrument, interest amount | $							$ 51,433
Share issued price for debt | $ / shares							$ 3.75
Loss on debt extinguishment | $							$ 76,334
Common stock, shares outstanding					7,647,388	7,648,113
Warrants outstanding
Stock options outstanding
Gator Lotto App [Member]
Shares issued price per share | $ / shares							$ 4
Number of shares issued for acquisition, shares							100,000	100,000
Falcon Projects AG [Member]
Number of shares issued during the period	10,000						10,000	10,000
Shares issued price per share | $ / shares	$ 4.20						$ 4.20
Number of shares issued for acquisition, shares	10
Ownership interest, percentage	10.00%						10.00%
Common Stock One [Member]
Sale of stock, number of shares issued in transaction							31,128	31,128
Sale of stock, price per share | $ / shares							$ 3.50
Common Stock Two [Member]
Sale of stock, number of shares issued in transaction							78,671	78,671
Sale of stock, price per share | $ / shares							$ 3.50
Common Stock Three [Member]
Sale of stock, number of shares issued in transaction							40,609	40,609
Sale of stock, price per share | $ / shares							$ 3.50
Common Stock Four [Member]
Sale of stock, number of shares issued in transaction							1,000	1,000
Sale of stock, price per share | $ / shares							$ 3.50
Common Stock Five [Member]
Sale of stock, number of shares issued in transaction							5,000	5,000
Sale of stock, price per share | $ / shares							$ 4
Common Stock Six [Member]
Sale of stock, number of shares issued in transaction							1,500	1,500
Sale of stock, price per share | $ / shares							$ 4
SP Group [Member]
Shares issued price per share | $ / shares		$ 3.50					$ 3.50
Stock issued during settlement of debt, shares		6,000
Number of shares issued for acquisition, shares		2,000					6,000	6,000
Acquisition percentage		20.00%					20.00%
Ownership interest, percentage									25.00%
Workplan Holdings AG [Member]
Shares issued price per share | $ / shares							$ 4
Stock issued during settlement of debt, shares							25,000	25,000
Shareholders [Member]
Shares issued price per share | $ / shares					$ 3.30
Stock issued during settlement of debt | $					$ 33,001
Stock issued during settlement of debt, shares					10,001
Director [Member]
Shares issued price per share | $ / shares							$ 3.50
Number of common stock issued for services							16,000	16,000
CHF [Member] | Workplan Holdings AG [Member]
Stock issued during settlement of debt | SFr								SFr 100,000
Restricted Shares [Member]
Shares issued price per share | $ / shares					$ 3.30
Cancellation of restricted shares					1,052,631
Cancellation of restricted shares, value | $					$ 3,473,682
Number of shares issued for acquisition, shares					1,052,631
Impairment of asset | $					$ 276,318
Office Lease [Member]
Cancellation of restricted shares					400,000
Cancellation of restricted shares, value | $					$ 612,000
Office Lease [Member] | CHF [Member]
Cancellation of restricted shares, value | $					$ 600,000
Leasehold Improvements [Member]
Number of shares issued during the period							10,000	10,000
Shares issued price per share | $ / shares		$ 3.50					$ 3.50
Common Stock [Member]
Number of shares issued during the period			725			725
Shares issued price per share | $ / shares						$ 2.75
Number of common stock issued for debt, shares				25,000
Value of common stock issued for debt | $				$ 3

Equity in Joint Venture, Non-_3

Equity in Joint Venture, Non-Controlling Interest (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Total non-controlling interest on net income	$ (137,549)		$ (445,991)
Total aggregate non-controlling interest in equity	$ 919,773		$ 919,773		$ 1,265,764
Hero Wellness Systems Inc [Member]
Ownership interest percentage	55.00%		55.00%
Total non-controlling interest on net income			$ (80,951)
Cormo USA Inc. [Member]
Ownership interest percentage	35.00%		35.00%
Total non-controlling interest on net income			$ (365,040)

Equity in Joint Venture, Non-_4

Equity in Joint Venture, Non-Controlling Interest - Summary of Information on Joint Venture Non-Conrolling Interest (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Non-controlling interest on net income	$ (137,549)		$ (445,991)
Hero Wellness Systems Inc [Member]
Assets	241,338		241,338
Liabilities	10,508		10,508
Net Assets	230,830		230,830
Revenues			8,743
Expenses			(188,636)
Net Income			(179,893)
Company's interest share on net income			(98,941)
Capital contribution to joint venture			202,208
Company's interest share in net assets			126,957
Non-controlling interest on net income			(80,951)
Equity of Joint Venture	521,500		521,500
Company's portion	286,825		286,825
Non-controlling interest in equity	234,675		234,675
Cormo USA Inc. [Member]
Assets	1,335,224		1,335,224
Liabilities	26,148		26,148
Net Assets	1,309,076		1,309,076
Revenues
Expenses			(561,600)
Net Income			(561,600)
Company's interest share on net income			(196,560)
Capital contribution to joint venture			198,875
Company's interest share in net assets			458,177
Non-controlling interest on net income			(365,040)
Equity of Joint Venture	1,900,000		1,900,000
Company's portion	700,000		700,000
Non-controlling interest in equity	$ 1,200,000		$ 1,200,000

Equity in Joint Venture, Non-_5

Equity in Joint Venture, Non-Controlling Interest - Summary of Aggregate Non-Controlling Interest on Net Income (Details) - USD ($)	3 Months Ended				9 Months Ended
	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Total non-controlling interest on net income	$ (137,549)				$ (445,991)
Total non-controlling interest in equity		$ 50,000	$ 50,000		1,434,675
Less total non-controlling interest on net income					(514,902)
Total non-controlling interest	$ 919,773				919,773		$ 1,265,764
Hero Wellness Systems Inc [Member]
Total non-controlling interest on net income					(80,951)
Total non-controlling interest in equity					234,675
Cormo USA Inc. [Member]
Total non-controlling interest on net income					(365,040)
Total non-controlling interest in equity					$ 1,200,000

Related Party Transactions (Det

Related Party Transactions (Details Narrative)	Aug. 07, 2019USD ($)	Jul. 12, 2019USD ($)$ / shares	Feb. 25, 2019USD ($)	Dec. 26, 2018USD ($)	May 25, 2018USD ($)$ / sharesshares	Jan. 18, 2018USD ($)	Jul. 06, 2017USD ($)$ / sharesshares	Jun. 28, 2017USD ($)	Mar. 13, 2017$ / sharesshares	Sep. 30, 2019USD ($)$ / shares	Sep. 30, 2018USD ($)	Dec. 31, 2018USD ($)$ / shares	Sep. 30, 2019USD ($)$ / sharesshares	Sep. 30, 2018USD ($)	Dec. 31, 2018USD ($)Integer$ / sharesshares	May 31, 2018USD ($)$ / sharesshares	May 31, 2018CHF (SFr)shares	May 31, 2017shares	Jul. 11, 2019$ / shares	Sep. 29, 2018	May 31, 2018CHF (SFr)
Management fees										$ 37,500	$ 22,500		$ 82,500	$ 47,779
Consulting fees										9,540	27,000		61,664	69,332
Amount due to a related party										22,543		$ 1,200	22,543		$ 1,200
Debt instrument interest rate								3.50%
Debt instrument maturity date								Mar. 15, 2022
Debt instrument, face amount																$ 253,901
Debt conversion price | $ / shares																$ 3
Shares issued price per share | $ / shares																$ 3.50
Notes receivable								$ 200,000				200,000			200,000
Consulting revenue										$ 9,743	$ 145,000		105,729	180,000	278,500
SP Group (Europe) AG [Member]
Sale of ownership transaction amount				$ 15,000
Receivables from Shareholder [Member]
Proceeds from related party	$ 340,000
Restricted Common Stock [Member]
Shares issued price per share | $ / shares									$ 3
Stock issued during period restricted stock | shares									1,250,000
Alimex Gmbh [Member]
Debt instrument interest rate								3.50%
Debt instrument maturity date								Jun. 28, 2022
Notes receivable								$ 200,000
Balance and interest												210,692			210,692
Note receivable and accrued interest totaling												215,228	215,228
SP Group (Europe) AG [Member]
Consulting fees													$ 101,985
Deferred revenues
Consulting revenue												240,000
Sale of ownership interest percentage							25.00%
Sale of ownership transaction amount							$ 6,000
Gain on sale of ownership interest							$ 750
Joint Venture [Member]
Ownership interest, percentage			35.00%
Restricted Common Stock [Member] | Global Gaming Media Inc [Member]
Shares issued price per share | $ / shares					$ 4
Number of shares issued for acquisition, shares | shares					100,000
Number of shares acquired during period					$ 400,000
Development costs incurred during period					$ 11,000
Impairment of market value												$ 168,000
Restricted Common Stock [Member] | SP Group (Europe) AG [Member]
Number of shares issued for acquisition, shares | shares							6,000
Number of shares acquired during period							$ 21,000
Workplan Holdings Inc [Member]
Notes payable																$ 30,000
Debt instrument interest rate																4.00%					4.00%
Debt conversion price | $ / shares										$ 3			$ 3
Shares issued price per share | $ / shares																$ 3
Stock issued during period restricted stock | shares													1,250,000
Number of shares issued during period | shares																10,159	10,159
Workplan Holdings Inc [Member] | Restricted Common Stock [Member]
Number of shares sold during period | shares															4,148,868
Number of separate private transactions | Integer															3
Workplan Holdings AG [Member]
Shares issued price per share | $ / shares																$ 4
SP Group (Europe) AG [Member]
Sale of ownership transaction amount																$ 6,000
SP Group (Europe) AG [Member] | Restricted Common Stock [Member]
Shares issued price per share | $ / shares							$ 3.50
Acquisition percentage							20.00%
Workplan Holding Inc., [Member]
Ownership interest, percentage												1.10%			1.10%
Hero Wellness Systems Inc [Member]
Ownership interest, percentage																				55.00%
Cormo AG [Member]
Ownership interest, percentage			35.00%
Convertible Loan Agreement [Member]
Shares issued price per share | $ / shares																			$ 1.45
Share Purchase Agreement [Member] | Workplan Holdings Inc [Member]
Shares issued price per share | $ / shares												$ 3.30			$ 3.30
Stock issued during period restricted stock | shares															7,576
Number of stock issued in settlement of debt															$ 25,000
Share Purchase Agreement [Member] | Workplan Holdings AG [Member]
Shares issued price per share | $ / shares																$ 4
Stock issued during period restricted stock | shares																25,000	25,000
Share Purchase Agreement [Member] | Workplan Holdings AG [Member] | CHF [Member]
Number of stock issued in settlement of debt | SFr																	SFr 100,000
Loan payable | SFr																					SFr 100,000
Business Development Services [Member] | Amixca AG [Member]
Amount due to a related party						$ 29,733
Agreement term						3 years
Prepayment as consulting fees						$ 190,000
Return of deposit, description						The consulting agreement was annulled and Amixca AG agreed to return the deposit with a payment schedule spanning over a year, beginning July 5, 2019 of $20,000 and thereafter, the first of every month of $15,455 until the full $190,000 has been repaid.
Repayment of related party						$ 190,000
Proceeds from related party						124,772							$ 124,772
Business Development Services [Member] | Amixca AG [Member] | First of Every Month Until Full Repayment [Member]
Notes receivables - related party						15,455
Business Development Services [Member] | Amixca AG [Member] | Receivables from Shareholder [Member]
Proceeds from related party						190,000
Business Development Services [Member] | Beginning of July 5, 2019 [Member] | Amixca AG [Member]
Notes receivables - related party						$ 20,000
Consulting Agreement [Member] | SP Group (Europe) AG [Member]
Related party, agreement description													SP Group (Europe) AG and the Company share a common majority shareholder. The Company entered into a 3 year consulting agreement with SP Group (Europe) AG whereby the Company will provide advisory and consulting services commencing May 1, 2017. This consulting agreement was terminated in August 2018.
New Consulting Agreement [Member] | SP Group (Europe) AG [Member]
Consulting fees													$ 40,000
Related party, agreement description													A new consulting agreement was entered on June 27, 2018 for a two year period commencing July 1, 2018 and ending June 30, 2020 in which SP Group (Europe) AG agrees to pay the Company $40,000 per month for financial research, due diligence services, and presentation materials for developmental prospects.
Assignment of Receivables [Member] | Receivables from Shareholder [Member]
Proceeds from related party	471,759
Payment in return for accrued interest	$ 450,000
Florida [Member]
Website maintenance													$ 8,000	1,000
Communication expenses													1,763
Director [Member]
Management fees												$ 56,090	82,500
Office expenses													15,043
Payments of rent														$ 1,750
Shares issued price per share | $ / shares																$ 3.50
Two Director [Member]
Pocket expenses												1,200
Shareholder [Member]
Consulting fees												$ 12,068	$ 32,832
Debt instrument maturity date													Apr. 15, 2022
Shareholder [Member] | Workplan Holdings Inc [Member]
Amount due to a related party										$ 514			$ 514
Shareholders [Member]
Notes payable										$ 50,000			$ 50,000
Debt instrument interest rate										3.50%			3.50%
Shares issued price per share | $ / shares												$ 3.30			$ 3.30
Shareholders [Member] | Workplan Holdings Inc [Member]
Amount due to a related party												$ 236			$ 236
Related party transaction													$ 500
Chief Executive Officer [Member] | Convertible Loan Agreement [Member]
Debt instrument interest rate		3.00%
Debt instrument maturity date		Jul. 12, 2022
Debt instrument, face amount		$ 20,000
Debt conversion price | $ / shares		$ 1.45
Former Sole Officer and Director [Member] | Workplan Holdings Inc [Member]
Stock issued during period restricted stock | shares																		4,000,000
Stefan Muehlbauer [Member]
Ownership interest, percentage			2.50%									13.10%			13.10%
Paul Meier [Member]
Ownership interest, percentage			2.50%									19.70%			19.70%
Kurt Muehlbauer [Member]
Ownership interest, percentage												6.50%			6.50%					15.00%
Christopher Grunder [Member]
Ownership interest, percentage																				15.00%
Other Investors [Member]
Ownership interest, percentage			25.00%
Interest in joint venture			$ 400,000