Sustainable Projects (SPGX) 10-Q 30 Sep 21 2020 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2020	Sep. 29, 2021
Document And Entity Information
Entity Registrant Name	Sustainable Projects Group Inc.
Entity Central Index Key	0001500305
Document Type	10-Q
Document Period End Date	Jun. 30, 2020
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
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		7,785,877
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2020

Condensed Consolidated Interim

Condensed Consolidated Interim Balance Sheets - USD ($)	Jun. 30, 2020	Dec. 31, 2019
Current Assets:
Cash and cash equivalents	$ 1,947	$ 68,992
Other receivables - related party - Note 4		132,273
Inventory - Note 5	67,412	62,077
Prepaid expenses and deposits - Note 6	8,979	12,521
Total Current Assets	78,388	275,863
ROU Asset - lease - Note 7		72,568
Office Equipment - Note 7	13,539	8,028
Leasehold improvements - Note 7		2,938
Intangible assets - Note 8	132,218	815,908
Goodwill - Note 8	156,752
TOTAL ASSETS	380,847	1,175,305
CURRENT LIABILITIES:
Accounts payable and accrued liabilities - Note 9	149,235	122,327
Amount due to directors - Note 13	18,250	3,750
Amount due to shareholders - Note 13	36,332	36,332
Amount due to related parties - Note 13	32,562	19,403
Lease liability - Note 7		55,830
Interest payable - Note 10	2,922	1,750
TOTAL CURRENT LIABILITIES	239,401	239,392
NON-CURRENT LIABILITIES
Notes payable, related party - Note 10	50,000	50,000
Convertible note payable, related party - Note 10	20,000	20,000
Obligations under operating lease - Note 7		14,365
TOTAL NON-CURRENT LIABILITIES	70,000	84,365
TOTAL LIABILITIES	309,401	323,757
STOCKHOLDERS' EQUITY
Common Stock - Note 11 Par Value: $0.0001 Authorized 500,000,000 shares Common Stock Issued: 7,785,877 (Dec 31, 2019 - 7,648,113)	778	765
Additional Paid in Capital	3,105,627	2,747,138
Accumulated Deficit	(2,995,743)	(2,632,115)
Non-controlling interest - Note 12	(39,216)	735,760
TOTAL STOCKHOLDERS' EQUITY	71,446	851,548
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 380,847	$ 1,175,305

Condensed Consolidated Interi_2

Condensed Consolidated Interim Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2020	Dec. 31, 2019
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	7,785,877	7,648,113

Condensed Consolidated Interi_3

Condensed Consolidated Interim Statements of Operations and Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Revenues
Gross Revenues	$ 2,893	$ 986	$ 2,893	$ 95,986
Operating Expenses
Administrative and other operating expenses	36,816	26,295	62,407	71,619
Advertising and Promotion	5,775	2,660	5,775	6,181
Depreciation	16,897	30,805	50,657	61,590
Consulting fees	53,995	137,500	73,995	178,000
Management fees	29,500	22,500	74,500	45,000
Professional fees	8,000	28,178	18,250	52,124
Rent	10,809	8,069	24,992	18,961
Salaries and wages	22,674	45,945	40,959	103,054
Travel	1,022	23,863	4,922	30,969
Amortized right of use assets	11,349	16,312	27,661	32,625
Loss on disposal of asset	141,215		141,215
Loss on asset impairment	630,001		630,001
Gain on de-consolidation	(240,582)		(240,582)
Operating Expenses	727,471	342,127	914,752	600,123
Operating income/loss before interest expense	(724,578)	(341,141)	(911,859)	(504,137)
Other interest income		1,819		3,605
Interest expense	(586)	(437)	(1,172)	(585)
Net loss and comprehensive loss	(725,164)	(339,759)	(913,183)	(501,117)
Loss attributed to disposition of non-controlling interest	449,589		506,622
Net loss attributed to non-controlling interest	20,579	206,644	42,781	308,443
Net loss and comprehensive loss attributed to stockholders	$ (254,996)	$ (133,115)	$ (363,628)	$ (192,674)
Loss per share of common stock
-Basic and diluted	$ (0.033)	$ (0.017)	$ (0.047)	$ (0.025)
Weighted average no. of shares of common stock
-Basic and diluted	7,729,421	7,648,113	7,688,767	7,647,913

Condensed Consolidated Interi_4

Condensed Consolidated Interim Statements of Stockholders' Equity (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumlated Deficit [Member]	Non-Controlling Interests [Member]	Total
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
Balance at Dec. 31, 2019	$ 765	2,747,138	(2,632,115)	735,760	851,548
Balance, shares at Dec. 31, 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
Balance at Dec. 31, 2019	$ 765	2,747,138	(2,632,115)	735,760	851,548
Balance, shares at Dec. 31, 2019	7,648,113
Net loss and comprehensive loss			(108,632)	(79,235)	(187,867)
Balance at Mar. 31, 2020	$ 765	2,747,138	(2,740,747)	656,525	663,681
Balance, shares at Mar. 31, 2020	7,648,113
Shares issued at $1.80	$ 3	58,497			58,500
Shares issued at $1.80, shares	32,500
Shares issued at $2.85	$ 10	299,992			300,002
Shares issued at $2.85, shares	105,264
Non-controlling interests				(225,573)	(225,573)
Net loss and comprehensive loss			(254,996)	(470,168)	(725,164)
Balance at Jun. 30, 2020	$ 778	$ 3,105,627	$ (2,995,895)	$ (39,216)	$ 71,446
Balance, shares at Jun. 30, 2020	7,785,877

Condensed Consolidated Interi_5

Condensed Consolidated Interim Statements of Stockholders' Equity (Parenthetical)	Jun. 30, 2020$ / shares
Common Stock [Member]
Shares issued price per share	$ 1.80
Common Stock One [Member]
Shares issued price per share	$ 2.85

Condensed Consolidated Interi_6

Condensed Consolidated Interim Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Cash Flows from operating activities:
Net loss and comprehensive loss	$ (363,628)	$ (192,674)
Adjustments to reconcile net income(loss) to net cash used in operating activities:
Non-controlling interest	(549,403)
Loss on disposal of asset	141,215
Gain on de-consolidation	(243,513)
Impairment on intangible asset	630,001
Shares issued for services	38,500
Depreciation	50,657	61,590
Interest on receivables		(3,594)
Lease interest	892	1,959
Amortization of ROU asset - Vehicle	5,207	5,681
Amortization of ROU asset - Office lease	22,454	26,945
Changes in current assets and liabilities
Cash change from de-consolidation	2,931
Prepaid expenses	3,542	24,730
Inventory	(2,085)	(60,593)
Account Receivables	132,273
Other receivables		175,575
Interest payable	1,172	585
Accounts payable and accrued expenses	59,025	119
Amount due to related parties	14,600	30,791
Deferred revenue		7,999
Payment of lease liability	(23,686)	(27,711)
Net cash provided by (used in) operating activities	(82,777)	(257,041)
Cash Flows from investing activities:
Acquisition of Assets	(3,675)	(1,869)
Proceeds from disposal of shares	(593)
Net Cash used in investing activities	(4,268)	(1,869)
Cash Flows from financing activities:
Proceeds from issuance of common stock	20,000	1,993
Proceeds from notes payable		50,000
Non-controlling interest		100,000
Net Cash generated from financing activities	20,000	151,993
Net (decrease) increase in cash and cash equivalents	(67,045)	(106,917)
Cash and cash equivalents at beginning of period	68,992	249,675
Cash and cash equivalents at end of period	1,947	142,758
Cash paid for:
Interest
Taxes

Organization and Nature of Oper

Organization and Nature of Operations	6 Months Ended
	Jun. 30, 2020
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 pursue 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	6 Months Ended
	Jun. 30, 2020
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 $2,995,743 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 unaudited interim financial statements do not include any adjustments that might result from the outcome of this uncertainty. The Company has $1,947 cash on hand as at June 30, 2020. The Company will need to raise additional cash in order to fund ongoing operations over the next 12 month 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	6 Months Ended
	Jun. 30, 2020
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, 2019 annual financial statements. Operating results for the six months ended June 30, 2020 are not necessarily indicative of the results that can be expected for the period ended December 31, 2020. The accompanying condensed consolidated unaudited interim financial statements include the accounts of the Company, it’s wholly subsidiary YER Brands Inc., 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 the joint venture companies are considered variable interest entities that requires the Company to consolidate their accounts. 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 and the non-controlling interest that were not attributable to the Company have been reported separately. At June 30, 2020, Cormo USA Inc.’s assets were impaired and the Company impaired its investment and eliminated that company’s accounts from the condensed consolidated financial statements. Significant Accounting Policies There have been no material changes in the Company’s significant accounting policies to those previously disclosed in the December 31, 2019 annual report. 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. 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 operations consist of Hero Wellness Systems, YER Brands and Sustainable Projects Group. The segment for Cormo USA has been extinguished at June 30, 2020. 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 gross sales and miscellaneous income. As at June 30, 2020, revenues were reported from YER Brands. For the six For the twelve months ended months ended Jun 30 2020 Dec 31 2019 Net Sales Sustainable Projects Group $ 2,000 $ 95,986 YER Brands 893 - Hero Wellness Systems - 6,080 Cormo USA - - Total Sales $ 2,893 $ 103,066 Total Assets Sustainable Projects Group $ 14,187 $ 423,984 YER Brands 304,231 - Hero Wellness Systems 62,277 66,686 Cormo USA - 684,635 Total Assets $ 380,695 $ 1,175,305 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. 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 will have a material effect on the accompanying financial statements.

Other Receivables - Related par

Other Receivables - Related party	6 Months Ended
	Jun. 30, 2020
Receivables [Abstract]
Other Receivables - Related Party	4. 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. At March 31, 2020, the full amount was repaid.

Inventory

Inventory	6 Months Ended
	Jun. 30, 2020
Investments, All Other Investments [Abstract]
Inventory	5. 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 Jun 30, 2020, inventory consists of following: June 30, 2020 Dec 31, 2019 Hero Wellness Systems $ 62,077 $ 62,077 YER Brands 5,335 - Total $ 67,412 $ 62,077

Prepaid Expenses and Deposits

Prepaid Expenses and Deposits	6 Months Ended
	Jun. 30, 2020
Prepaid Expenses And Deposits
Prepaid Expenses and Deposits	6. Prepaid expenses and deposits June 30, 2020 Dec 31, 2019 Prepaid expenses $ 8,979 $ 7,521 Deposit on lease - 5,000 Total $ 8,979 $ 12,521

Assets

Assets	6 Months Ended
	Jun. 30, 2020
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 June 30, 2020, the remaining right of use asset was $Nil. June 30, 2020 Dec 31, 2019 Right of Use Asset $ 22,724 $ 22,724 Accum. Amortization (22,724 ) (17,517 ) Net $ - $ 5,207 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. On May 31, 2020, the office lease was terminated and the Company agreed to pay the past due amount of $36,304. In addition, the Company also agreed that the sub-landlord may add a late fee of $50 every weeks that there remains any past due rent. The Company is obligated to pay the sub-landlord an additional $32,300 which represent all the remaining rent due, beginning June 1 2020 through to December 2020. The $5,000 security deposit provided by the Company has been relinquished and the sub-landlord may use those funds to pay the rent obligation. At at June 30, 2020, the Company owed $36,304. At June 30, 2020, the Company has written off the remaining lease liability of $47,401 and has written off the right of use asset o $44,907 to reflect the extinguishment of the office lease, thereby creating a gain on disposal of the office lease of $2,494. Remaining annual minimum lease commitments under the lease: June 30, 2020 Dec 31, 2019 Commitments $ 48,165 $ 71,851 Amount representing interest (764 ) (1,656 ) Lease obligation 47,401 70,195 Write down (47,401 ) - Balance - 70,195 Current portion - 55,850 Long term portion $ - 14,365 The remaining right of use asset for the office lease: June 30, 2020 Dec 31, 2019 Right of Use Asset $ 139,212 $ 139,212 Accum. Amortization (94,305 ) (71,851 ) Lease obligation 44,907 67,361 Write down (44,907 ) - Net $ - $ 67,361 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. The Company’s lease was terminated on May 31, 2020 and the Company has written down the balance $1,959 to reflect the extinguishment of the leasehold improvements. June 30, 2020 Dec 31, 2019 For Florida office Cost $ 6,072 $ 6,072 Accum. Depreciation (4,113 ) (3,134 ) Net 1,959 2,938 Write down (1,959 ) - Net $ - $ 2,938 Office Furniture and Equipment The office furniture and equipment are depreciated straight-line for a period of 3 years. June 30, 2020 Dec 31, 2019 Cost $ 13,698 $ 13,698 Additions 10,070 1,394 Disposals (696 ) - 23,072 15,092 Accum. Depreciation (9,533 ) (7,064 ) Net $ 13,539 $ 8,028

Intangible Assets

Intangible Assets	6 Months Ended
	Jun. 30, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	8. 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 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. At June 30, 2020, the Company has written the asset down. June 30, 2020 Dec 31, 2019 For Gator Lotto App Cost $ 243,000 $ 243,000 Accum. Depreciation (101,250 ) (81,000 ) Net 141,750 162,000 Disposal (141,750 ) - Net $ - $ 162,000 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 fifteen years. The amortization commenced January 1, 2019. At June 30, 2020, Cormo USA has written the license down and the Company has de-consolidated Cormo USA’s financial data from its financial statements. June 30, 2020 Dec 31, 2019 For Cormo USA License Cost $ 700,000 $ 700,000 Accum. Depreciation (69,991 ) (46,666 ) Net 630,001 653,334 Disposal (630,001 ) - Net $ - $ 653,334 The trademark for Cormo USA of $574 was written off as of June 30, 2020. YER Brands, the Company’s wholly owned subsidiary acquired intellectual properties (see Note 11). Other Intangibles The Company entered into an asset purchase with Soy Yer Dough to acquire intellectual property and trademarks. The following assets were identified as intangible assets with finite useful lives and are amortized on a straight-line basis over their useful lives. Amortization commences when the assets are available for use. Intellectual properties consist of production process, know-how, product recipe, marketing, and branding, Cost Depreciation Net Intellectual properties $ 135,000 $ (3,375 ) $ 131,625 Trademark, patents 593 - 593 $ 135,593 $ (3,375 ) $ 132,218 Goodwill: Goodwill has been recorded on the Soy Yer Dough purchase as the amount of the investment was greater than the identifiable net assets purchased. The amount is not amortized but rather is tested for impairment at least annually. At June 30, 2020, the goodwill recorded was $156,752.

Accounts Payable and Accrued Li

Accounts Payable and Accrued Liabilities	6 Months Ended
	Jun. 30, 2020
Payables and Accruals [Abstract]
Accounts Payable and Accrued Liabilities	9. Accounts payable and accrued liabilities Accounts payable and accrued liabilities as of June 30, 2020 are summarized as follows: June 30, 2020 Dec 31, 2019 Accrued audit fees $ 8,000 $ 42,750 Accrued accounting fees 25,250 26,000 Accrued legal fees 23,040 23,040 Subsidies from Govt (CARES ACT)* 52,327 - Accrued office expenses 40,618 30,537 Total $ 149,235 $ 122,327 On May 5, 2020, the Company entered into a promissory note with the Bank of America for $52,327 pursuant to the Paycheck Protection Program (“PPP”) under the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”). The loan has a two-year term and bears interest at a rate of 1.0% per annum. The monthly principal and interest payments are deferred for six months after the date of disbursement. The PPP loan may be paid back at any time prior to the maturity date with no penalties.

Notes Payable

Notes Payable	6 Months Ended
	Jun. 30, 2020
Debt Disclosure [Abstract]
Notes Payable	10. 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 June 30, 2020, there was $2,340 in accrued interest (see Note 13). 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. As at June 30, 2020, there was $582 in accrued interest (See Note 13).

Asset Purchase

Asset Purchase	6 Months Ended
	Jun. 30, 2020
Debt Disclosure [Abstract]
Asset Purchase	11. Asset Purchase On May 8 th Other intangibles and goodwill.)

Agreements

Agreements	6 Months Ended
	Jun. 30, 2020
Debt Disclosure [Abstract]
Agreements	12. Agreements On May 1, 2020, the Company’s joint venture Cormo USA Inc. entered into a commercial lease of approximately 100,000 square feet of building space for one year with an option to renew. The monthly rent was $12,500. Effective May 1, 2020, the Company’s joint venture Cormo USA Inc. entered into a Development Agreement with the City of Rushville, Rushville Development Commission, and Rushville Economic Development Commission (the “City Parties” to do business in Indiana. The City Parties is assisting Cormo USA Inc. with its business in Indiana and have provided financial incentives of up to $1,100,000 for Cormo USA Inc. to pay for its project costs. These include: 1. Cash incentives sufficient to reimburse the acquisition of twenty acres of property in the Commerce Park at Rushville following purchase of site in the Commerce Park at Rushville which shall be subject to rights of first refusal and repurchase rights on the purchased site granted to the City 2. A commitment that at least twenty acres of land in the Commerce Park at Rushville or equivalent property suitable for the contemplated commercial development shall be kept available for a period of two years 3. Up to $225,000 in the form of forgivable loan 4. An initial 3 year tax abatement on eligible personal property in place in Rushville in 2020 with an alternative phase-in schedule of 100%, 67% and 33% 5. Tax abatement for future eligible personal property and real property improvements at a standard ten yar tax abatement schedule On May 1, 2020, Cormo USA Inc. entered into a forgivable loan agreement and promissory note with the City of Rushville, Indiana in conjunction to the Development Agreement of up to $225,000 at 9% interest rate for a period of two years.

Common Stock

Common Stock	6 Months Ended
	Jun. 30, 2020
Equity [Abstract]
Common Stock	13. Common stock During the period ended June 30, 2020, the Company issued the following shares: a) 32,500 shares of common stock for services rendered by a consultant at $1.80 per share valued at $58,500; and b) 105,264 shares of common stock for the acquisition of assets from Soy Yer Dough at $2.85 per share valued at $300,002. Share transactions during the twelve months ended December 31, 2019: a) Issued 725 shares of common stock for cash at $2.75 per share.

Equity in Joint Venture, Non-Co

Equity in Joint Venture, Non-Controlling Interest	6 Months Ended
	Jun. 30, 2020
Equity [Abstract]
Equity in Joint Venture, Non-Controlling Interest	14. 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 those entities. 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 13). Hero Wellness Systems Inc. is in the business of importing, marketing, distribution and sale of luxury massage therapeutic chairs. As at June 30, 2020, 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 inventory for sale. The following summary information on the joint venture amounts are based on contributions received from activities since inception through to June 30, 2020 and December 31, 2019: June 30, 2020 Dec 31, 2019 Assets $ 66,999 $ 109,709 Liabilities (58,538 ) (6,178 ) Net Assets $ 8,461 $ 103,531 Revenues $ - $ 8,743 Expenses (95,070 ) (237,710 ) Net Income $ (95,070 ) $ (228,967 ) Company’s joint venture interest portion on net income $ (52,289 ) $ (125,932 ) Non-controlling joint venture interest on net income $ (42,782 ) $ (103,035 ) Company’s Capital contribution to joint venture $ 286,825 $ 250,191 Company’s joint venture interest portion in net assets $ 4,653 $ 56,942 Total Equity of Joint Venture $ 443,275 $ 443,275 Company’s portion of the Joint Venture 286,825 286,825 Non-controlling interest portion in equity $ 156,450 $ 156,450 Cormo USA Inc The Company has a controlling interest of 35% in a joint venture of Cormo USA Inc. (See Note 13) 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 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 June 30, 2020 and December 31, 2019. At June 30, 2020, the Cormo license was written down and as such, Cormo USA has been de-consolidated. Jun 30, 2020 Dec 31, 2019 Assets $ 419,840 $ 1,191,843 Liabilities (18,958 ) (11,543 ) Net Assets $ 400,883 $ 1,180,301 Revenues $ - $ - Expenses (779,418 ) (690,375 ) Net Income $ (779,418 ) $ (690,375 ) Company’s joint venture interest portion of net income $ (272,796 ) $ (241,631 ) Company’s Capital contribution to joint venture $ 337,922 $ 247,647 Company’s joint venture interest share in net assets $ 140,309 $ 413,105 Non-controlling joint venture interest on net income $ (506,622 ) $ (448,744 ) Total equity of joint venture received $ 1,900,000 $ 1,900,000 Company’s portion of the joint venture 700,000 700,000 Non-controlling interest portion in equity $ 1,200,000 $ 1,200,000 In summary, the total aggregate non-controlling joint venture interest on net income for the period was ($39,216) after de-consolidation of Cormo USA Inc. (Dec 2019 - $(551,779)) and the total aggregate non-controlling joint venture interest in equity was $156,450 at June 30, 2020 (Dec 31, 2019 - $1,356,450). Jun 30, 2020 Dec 31, 2019 For Hero Wellness Systems Inc. $ (42,782 ) $ (103,035 ) For Cormo USA Inc. (506,622 ) (448,744 ) Total non-controlling joint venture interest on net income current period $ (549,403 ) $ (551,779 ) For Hero Wellness Systems Inc. $ 156,450 $ 156,450 For Cormo USA Inc. 1,200,000 1,200,000 Total non-controlling joint venture interest in equity 1,356,450 1,356,450 Less total non-controlling joint venture interest on net income in prior period (620,690 ) (68,911 ) Less total non-controlling joint venture interest on net income, current period (549,403 ) (551,779 ) De-consolidation of Cormo USA Inc. (225,573 ) - Total non-controlling joint venture interest remaining $ (39,216 ) $ 735,760

Related Party Transactions

Related Party Transactions	6 Months Ended
	Jun. 30, 2020
Related Party Transactions [Abstract]
Related Party Transactions	15. Related party transactions During the period ended June 30, 2020, the Company incurred management fees from a director totaling an aggregate of $45,500 (December 31, 2019 - $127,500). As at June 30, 2020, $18,250 was owing to a director for management fees. During the period ended June 30, 2020, the Company incurred management fees from an officer totaling $30,000 (December 31, 2019 - $58,269). As at June 30, 2020, $12,766 was owing to an officer for salaries. During the period ended June 30, 2020, the Company owed $36,332 to shareholders for expenses paid on behalf of the Company and consulting fees (December 31, 2019 - $36,332). During the period ended Jun 30, 2020, the Company incurred $Nil to a company with a director and officer in common for website/app maintenance (December 31, 2019 - $9,500), and owe $19,796 for office expenses (December 31, 2019 - $19,403) During the period ending June 30, 2020, the Company owe $2,240 (December 31, 2019 - $1,467) for interest to a shareholder of the Company for a note payable with a principal amount of $50,000. The loan bears an annual interest rate of 3.5% and is due on or before April 15, 2022 (see Note 10). During the period ending June 30, 2020, the Company owe $582 (December 31, 2019 - $283) for interest to a relative of the CEO for a convertible note payable with a principal amount of $20,000. The loan bears an annual interest rate of 3.0% and 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 10). 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. 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 prior consolidated financial statements of the Company. At June 30, 2020 the operating results of Cormo USA Inc. have been de-consolidated as the Cormo license was recognized as impaired. The non-controlling interest that were not attributable to the Company have been reported separately.

Subsequent Events

Subsequent Events	6 Months Ended
	Jun. 30, 2020
Subsequent Events [Abstract]
Subsequent Events	16. Subsequent Events On May 10, 2021, the Company agreed to issue 640,000 common shares at $0.035 per share to a relative of the CEO to redeem a convertible note payable with a principal amount of $20,000 plus accrued interest and fees valued at $22,400. Pursuant to an agreement entered into by the Company with a consultant on May 10 , On July 23, 2021, the Company entered into a two year $100,000 convertible promissory note bearing an interest of 10% per annum. The loan may be renewed at the option of the Lender and is secured with the Company’s assets. The outstanding principal and unpaid accrued interest will automatically convert into shares of the Company on or before the maturity date upon the closing of a qualified transaction to an amount equal to 25% of the fully diluted capitalization of the Company on a post-money basis. If the event that the qualified transaction is not consummated on or prior to the maturity date, the Lender have the right to convert the principal and unpaid accrued interest of the note into shares of the Company to an amount equal to 25% of the fully diluted capitalization of the Company. On September 30, 2020, the Company received the resignation from Dr. Philip Grothe as director.

Summary of Principal Accounti_2

Summary of Principal Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2020
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, 2019 annual financial statements. Operating results for the six months ended June 30, 2020 are not necessarily indicative of the results that can be expected for the period ended December 31, 2020. The accompanying condensed consolidated unaudited interim financial statements include the accounts of the Company, it’s wholly subsidiary YER Brands Inc., 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 the joint venture companies are considered variable interest entities that requires the Company to consolidate their accounts. 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 and the non-controlling interest that were not attributable to the Company have been reported separately. At June 30, 2020, Cormo USA Inc.’s assets were impaired and the Company impaired its investment and eliminated that company’s accounts from the condensed consolidated financial statements.
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, 2019 annual report.
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.
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 operations consist of Hero Wellness Systems, YER Brands and Sustainable Projects Group. The segment for Cormo USA has been extinguished at June 30, 2020. 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 gross sales and miscellaneous income. As at June 30, 2020, revenues were reported from YER Brands. For the six For the twelve months ended months ended Jun 30 2020 Dec 31 2019 Net Sales Sustainable Projects Group $ 2,000 $ 95,986 YER Brands 893 - Hero Wellness Systems - 6,080 Cormo USA - - Total Sales $ 2,893 $ 103,066 Total Assets Sustainable Projects Group $ 14,187 $ 423,984 YER Brands 304,231 - Hero Wellness Systems 62,277 66,686 Cormo USA - 684,635 Total Assets $ 380,695 $ 1,175,305
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. 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 will have a material effect on the accompanying financial statements.

Summary of Principal Accounti_3

Summary of Principal Accounting Policies (Tables)	6 Months Ended
	Jun. 30, 2020
Accounting Policies [Abstract]
Schedule of Segment Reporting	As at June 30, 2020, revenues were reported from YER Brands. For the six For the twelve months ended months ended Jun 30 2020 Dec 31 2019 Net Sales Sustainable Projects Group $ 2,000 $ 95,986 YER Brands 893 - Hero Wellness Systems - 6,080 Cormo USA - - Total Sales $ 2,893 $ 103,066 Total Assets Sustainable Projects Group $ 14,187 $ 423,984 YER Brands 304,231 - Hero Wellness Systems 62,277 66,686 Cormo USA - 684,635 Total Assets $ 380,695 $ 1,175,305

Inventory (Tables)

Inventory (Tables)	6 Months Ended
	Jun. 30, 2020
Investments, All Other Investments [Abstract]
Schedule of Inventory	At Jun 30, 2020, inventory consists of following: June 30, 2020 Dec 31, 2019 Hero Wellness Systems $ 62,077 $ 62,077 YER Brands 5,335 - Total $ 67,412 $ 62,077

Prepaid Expenses and Deposits (

Prepaid Expenses and Deposits (Tables)	6 Months Ended
	Jun. 30, 2020
Prepaid Expenses And Deposits
Schedule of Prepaid Expenses and Deposits	June 30, 2020 Dec 31, 2019 Prepaid expenses $ 8,979 $ 7,521 Deposit on lease - 5,000 Total $ 8,979 $ 12,521

Assets (Tables)

Assets (Tables)	6 Months Ended
	Jun. 30, 2020
Schedule of Annual Minimum Lease Commitments	Remaining annual minimum lease commitments under the lease: June 30, 2020 Dec 31, 2019 Commitments $ 48,165 $ 71,851 Amount representing interest (764 ) (1,656 ) Lease obligation 47,401 70,195 Write down (47,401 ) - Balance - 70,195 Current portion - 55,850 Long term portion $ - 14,365
Summary of Leasehold Improvements	For Florida office Cost $ 6,072 $ 6,072 Accum. Depreciation (4,113 ) (3,134 ) Net 1,959 2,938 Write down (1,959 ) - Net $ - $ 2,938
Schedule of Office Furniture and Equipment	June 30, 2020 Dec 31, 2019 Cost $ 13,698 $ 13,698 Additions 10,070 1,394 Disposals (696 ) - 23,072 15,092 Accum. Depreciation (9,533 ) (7,064 ) Net $ 13,539 $ 8,028
Vehicle Lease [Member]
Schedule of Right of Use Asset	June 30, 2020 Dec 31, 2019 Right of Use Asset $ 22,724 $ 22,724 Accum. Amortization (22,724 ) (17,517 ) Net $ - $ 5,207
Office Lease [Member]
Schedule of Right of Use Asset	The remaining right of use asset for the office lease: June 30, 2020 Dec 31, 2019 Right of Use Asset $ 139,212 $ 139,212 Accum. Amortization (94,305 ) (71,851 ) Lease obligation 44,907 67,361 Write down (44,907 ) - Net $ - $ 67,361

Intangible Assets (Tables)

Intangible Assets (Tables)	6 Months Ended
	Jun. 30, 2020
Summary of Intangible Assets	Cost Depreciation Net Intellectual properties $ 135,000 $ (3,375 ) $ 131,625 Trademark, patents 593 - 593 $ 135,593 $ (3,375 ) $ 132,218
Gator Lotto App [Member]
Summary of Intangible Assets	June 30, 2020 Dec 31, 2019 For Gator Lotto App Cost $ 243,000 $ 243,000 Accum. Depreciation (101,250 ) (81,000 ) Net 141,750 162,000 Disposal (141,750 ) - Net $ - $ 162,000
Cormo USA License [Member]
Summary of Intangible Assets	June 30, 2020 Dec 31, 2019 For Cormo USA License Cost $ 700,000 $ 700,000 Accum. Depreciation (69,991 ) (46,666 ) Net 630,001 653,334 Disposal (630,001 ) - Net $ - $ 653,334

Accounts Payable and Accrued _2

Accounts Payable and Accrued Liabilities (Tables)	6 Months Ended
	Jun. 30, 2020
Payables and Accruals [Abstract]
Schedule of Accounts Payable and Accrued Liabilities	Accounts payable and accrued liabilities as of June 30, 2020 are summarized as follows: June 30, 2020 Dec 31, 2019 Accrued audit fees $ 8,000 $ 42,750 Accrued accounting fees 25,250 26,000 Accrued legal fees 23,040 23,040 Subsidies from Govt (CARES ACT)* 52,327 - Accrued office expenses 40,618 30,537 Total $ 149,235 $ 122,327

Equity in Joint Venture, Non-_2

Equity in Joint Venture, Non-Controlling Interest (Tables)	6 Months Ended
	Jun. 30, 2020
Summary of Aggregate Non-Controlling Interest on Net Income	Jun 30, 2020 Dec 31, 2019 For Hero Wellness Systems Inc. $ (42,782 ) $ (103,035 ) For Cormo USA Inc. (506,622 ) (448,744 ) Total non-controlling joint venture interest on net income current period $ (549,403 ) $ (551,779 ) For Hero Wellness Systems Inc. $ 156,450 $ 156,450 For Cormo USA Inc. 1,200,000 1,200,000 Total non-controlling joint venture interest in equity 1,356,450 1,356,450 Less total non-controlling joint venture interest on net income in prior period (620,690 ) (68,911 ) Less total non-controlling joint venture interest on net income, current period (549,403 ) (551,779 ) De-consolidation of Cormo USA Inc. (225,573 ) - Total non-controlling joint venture interest remaining $ (39,216 ) $ 735,760
Hero Wellness Systems Inc [Member]
Summary of Information on Joint Venture Non-Controlling Interest	The following summary information on the joint venture amounts are based on contributions received from activities since inception through to June 30, 2020 and December 31, 2019: June 30, 2020 Dec 31, 2019 Assets $ 66,999 $ 109,709 Liabilities (58,538 ) (6,178 ) Net Assets $ 8,461 $ 103,531 Revenues $ - $ 8,743 Expenses (95,070 ) (237,710 ) Net Income $ (95,070 ) $ (228,967 ) Company’s joint venture interest portion on net income $ (52,289 ) $ (125,932 ) Non-controlling joint venture interest on net income $ (42,782 ) $ (103,035 ) Company’s Capital contribution to joint venture $ 286,825 $ 250,191 Company’s joint venture interest portion in net assets $ 4,653 $ 56,942 Total Equity of Joint Venture $ 443,275 $ 443,275 Company’s portion of the Joint Venture 286,825 286,825 Non-controlling interest portion in equity $ 156,450 $ 156,450
Cormo USA Inc. [Member]
Summary of Information on Joint Venture Non-Controlling Interest	At June 30, 2020, the Cormo license was written down and as such, Cormo USA has been de-consolidated. Jun 30, 2020 Dec 31, 2019 Assets $ 419,840 $ 1,191,843 Liabilities (18,958 ) (11,543 ) Net Assets $ 400,883 $ 1,180,301 Revenues $ - $ - Expenses (779,418 ) (690,375 ) Net Income $ (779,418 ) $ (690,375 ) Company’s joint venture interest portion of net income $ (272,796 ) $ (241,631 ) Company’s Capital contribution to joint venture $ 337,922 $ 247,647 Company’s joint venture interest share in net assets $ 140,309 $ 413,105 Non-controlling joint venture interest on net income $ (506,622 ) $ (448,744 ) Total equity of joint venture received $ 1,900,000 $ 1,900,000 Company’s portion of the joint venture 700,000 700,000 Non-controlling interest portion in equity $ 1,200,000 $ 1,200,000

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($)	Jun. 30, 2020	Dec. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ (2,995,743)	$ (2,632,115)
Cash on hand	$ 1,947	$ 68,992

Summary of Principal Accounti_4

Summary of Principal Accounting Policies (Details Narrative)	Jun. 30, 2020
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		6 Months Ended		12 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Total Sales	$ 2,893	$ 986	$ 2,893	$ 95,986	$ 103,066
Total Assets	380,847		380,847		1,175,305
Sustainable Projects Group [Member]
Total Sales			2,000		95,986
Total Assets	14,187		14,187		423,984
YER Brands [Member]
Total Sales			893
Total Assets	304,231		304,231
Hero Wellness Systems [Member]
Total Sales					6,080
Total Assets	62,277		62,277		66,686
Cormo USA [Member]
Total Sales
Total Assets					$ 684,635

Other Receivables - Related P_2

Other Receivables - Related Party (Details Narrative) - Business Development Services [Member] - Amixca AG [Member]	Jan. 18, 2018USD ($)
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.

Inventory - Schedule of Invento

Inventory - Schedule of Inventory (Details) - USD ($)	Jun. 30, 2020	Dec. 31, 2019
Total	$ 67,412	$ 62,077
Hero Wellness Systems Inc [Member]
Total	62,077	62,077
YER Brands [Member]
Total	$ 5,335

Prepaid Expenses and Deposits -

Prepaid Expenses and Deposits - Schedule of Prepaid Expenses and Deposits (Details) - USD ($)	Jun. 30, 2020	Dec. 31, 2019
Prepaid Expenses And Deposits
Prepaid expenses	$ 8,979	$ 7,521
Deposit on lease		5,000
Total	$ 8,979	$ 12,521

Assets (Details Narrative)

Assets (Details Narrative) - USD ($)	May 31, 2020	Jun. 18, 2018	Jun. 12, 2018	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Operating lease, right of use asset						$ 72,568
Office lease liability				47,401		70,195
Extinguishment of leasehold improvements						2,938
Office Furniture and Equipment [Member]
Property plant and equipment useful life				3 years
Florida [Member]
Extinguishment of leasehold improvements	$ 1,959
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						5,207
Right of Use Asset - Office Lease [Member]
Operating lease, right of use asset						$ 67,361
Operating lease, term description	the Company also agreed that the sub-landlord may add a late fee of $50 every weeks that there remains any past due rent.	Office lease commences September 01, 2018 through to March 31, 2021.
Office lease payment due, amount	$ 36,304			36,304
Security deposit liability				5,000
Office lease liability				47,401
Gain on disposal of office lease				2,494
Right of Use Asset - Office Lease [Member] | Office Lease [Member]
Operating lease, right of use asset				$ 44,907
Right of Use Asset - Office Lease [Member] | Subsequent Event [Member]
Office lease payment due, amount					$ 32,300

Assets - Schedule of Right of U

Assets - Schedule of Right of Use Asset (Details) - USD ($)	Jun. 30, 2020	Dec. 31, 2019
Write down	$ (47,401)
Right of Use Asset, net		72,568
Right of Use Asset - Vehicle Lease [Member]
Right of Use Asset, gross	22,724	22,724
Accumulated Amortization	(22,724)	(17,517)
Right of Use Asset, net		5,207
Right of Use Asset - Office Lease [Member]
Right of Use Asset, gross	139,212	139,212
Accumulated Amortization	(94,305)	(71,851)
Lease obligation	44,907	67,361
Write down	(44,907)
Right of Use Asset, net		$ 67,361

Assets - Schedule of Annual Min

Assets - Schedule of Annual Minimum Lease Commitments (Details) - USD ($)	Jun. 30, 2020	Dec. 31, 2019
Property, Plant and Equipment [Abstract]
Commitments	$ 48,165	$ 71,851
Amount representing interest	(764)	(1,656)
Lease obligation	47,401	70,195
Write down	(47,401)
Balance		70,195
Current portion		55,830
Long term portion		$ 14,365

Assets - Summary of Leasehold I

Assets - Summary of Leasehold Improvements (Details) - Florida Office [Member] - USD ($)	Jun. 30, 2020	Dec. 31, 2019
Leasehold Improvements, Cost	$ 6,072	$ 6,072
Leasehold Improvements, Accumulated Depreciation	(4,113)	(3,134)
Leasehold Improvements, Net	1,959	2,938
Leasehold Improvements, write down	(1,959)
Leasehold Improvements, Net		$ 2,938

Assets - Schedule of Office Fur

Assets - Schedule of Office Furniture and Equipment (Details) - Office Furniture and Equipment [Member] - USD ($)	Jun. 30, 2020	Dec. 31, 2019
Property, Plant And Equipment, Cost	$ 13,698	$ 13,698
Property, Plant And Equipment, Additions	10,070	1,394
Property, Plant And Equipment, Disposals	(696)
Property, Plant And Equipment, Gross	23,072	15,092
Accumulated Depreciation	(9,533)	(7,064)
Property, Plant And Equipment, Net	$ 13,539	$ 8,028

Intangible Assets (Details Narr

Intangible Assets (Details Narrative) - USD ($)	May 25, 2018	Jun. 30, 2020	Dec. 31, 2018	Dec. 31, 2019
Impairment of market value			$ 168,000
License agreement value		$ 700,000
Estimated useful live of license		15 years
Goodwill		$ 156,752
Cormo USA Inc. [Member]
License interest to joint ventures		35.00%
Cormo USA Inc. [Member] | Trademark [Member]
Written off amount		$ 574
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 - Summary of

Intangible Assets - Summary of Intangible Assets (Details) - USD ($)	Jun. 30, 2020	Dec. 31, 2019
Cost	$ 135,593
Accumulated Depreciation	(3,375)
Net	132,218
Net	132,218	$ 815,908
Gator Lotto App [Member]
Cost	243,000	243,000
Accumulated Depreciation	(101,250)	(81,000)
Net	141,750	162,000
Disposal	(141,750)
Net		162,000
Cormo USA License [Member]
Cost	700,000	700,000
Accumulated Depreciation	(69,991)	(46,666)
Net	630,001	653,334
Disposal	(630,001)
Net		$ 653,334
Intellectual Property [Member]
Cost	135,000
Accumulated Depreciation	(3,375)
Net	131,625
Trademark, Patents[Member]
Cost	593
Accumulated Depreciation
Net	$ 593

Accounts Payable and Accrued _3

Accounts Payable and Accrued Liabilities (Details Narrative) - CARES Act [Member]	May 05, 2020USD ($)
Promissory notes	$ 52,327
Loan agreement term	2 years
Interest rate	1.00%

Accounts Payable and Accrued _4

Accounts Payable and Accrued Liabilities - Schedule of Accounts Payable and Accrued Liabilities (Details) - USD ($)	Jun. 30, 2020	Dec. 31, 2019
Payables and Accruals [Abstract]
Accrued audit fees	$ 8,000	$ 42,750
Accrued accounting fees	25,250	26,000
Accrued legal fees	23,040	23,040
Subsidies from Govt (CARES ACT)	52,327
Accrued office expenses	40,618	30,537
Total	$ 149,235	$ 122,327

Notes Payable (Details Narrativ

Notes Payable (Details Narrative) - USD ($)	Jul. 12, 2019	Mar. 01, 2019	Jun. 30, 2020	Dec. 31, 2019	Jul. 11, 2019
Accrued interest			$ 2,922	$ 1,750
Shareholders [Member]
Debt instrument, face amount			$ 50,000
Debt instrument interest rate			3.50%
Debt instrument maturity date			Apr. 15, 2022
Accrued interest			$ 2,240	1,467
Chief Executive Officer [Member]
Debt instrument, face amount			$ 20,000
Debt instrument interest rate			3.00%
Debt instrument maturity date			Jul. 12, 2022
Accrued interest			$ 582	$ 283
Conversion price per share			$ 1.45
Loan Agreement [Member]
Accrued interest			$ 582
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			$ 2,340
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

Asset Purchase (Details Narrati

Asset Purchase (Details Narrative) - USD ($)	May 08, 2020	Mar. 31, 2019
Stock issued during period, amount		$ 1,993
Sawyer & Samantha Sparks [Member]
Stock issued during period, shares	105,264
Stock per share	$ 2.85
Stock issued during period, amount	$ 300,002

Agreements (Details Narrative)

Agreements (Details Narrative)	May 01, 2020USD ($)ft²
Forgivable loan	$ 225,000
Tax description	An initial 3 year tax abatement on eligible personal property in place in Rushville in 2020 with an alternative phase-in schedule of 100%, 67% and 33%
Cormo USA [Member]
Area of land | ft²	100,000
Lease renewal period	1 year
Monthly rent	$ 12,500
Financial incentives	$ 1,100,000
Development Agreement [Member] | Cormo USA [Member]
Lease renewal period	2 years
Forgivable loan	$ 225,000
Debt instrument interest rate	9.00%

Common Stock (Details Narrative

Common Stock (Details Narrative) - USD ($)	3 Months Ended	6 Months Ended	12 Months Ended
	Mar. 31, 2019	Jun. 30, 2020	Dec. 31, 2019
Consultant [Member]
Stock issued during period, services shares		32,500
Shares issued price per share		$ 1.80
Stock issued during period, services value		$ 58,500
Soy Yer Dough [Member]
Shares issued price per share		$ 2.85
Stock acquisition of assets, shares		105,264
Stock acquisition of assets, value		$ 300,002
Common Stock [Member]
Shares issued price per share	$ 2.75	$ 1.80	$ 2.75
Number of shares issued during the period	725		725

Equity in Joint Venture, Non-_3

Equity in Joint Venture, Non-Controlling Interest (Details Narrative) - USD ($)	Jun. 30, 2020	Dec. 31, 2019
Non-controlling joint venture interest	$ (39,216)	$ 735,760
Total aggregate non-controlling interest in equity	$ 156,450	1,356,450
Hero Wellness Systems Inc [Member]
Ownership interest percentage	55.00%
Cormo USA Inc. [Member]
Ownership interest percentage	35.00%
Non-controlling joint venture interest	$ (39,216)	$ (551,779)

Equity in Joint Venture, Non-_4

Equity in Joint Venture, Non-Controlling Interest - Summary of Information on Joint Venture Non-Controlling Interest (Details) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Non-controlling joint venture interest on net income	$ (20,579)	$ (206,644)	$ (42,781)	$ (308,443)	$ (551,779)
Hero Wellness Systems Inc [Member]
Assets	66,999		66,999		109,709
Liabilities	(58,538)		(58,538)		(6,178)
Net Assets	8,461		8,461		103,531
Revenues					8,743
Expenses			(95,070)		(237,710)
Net Income			(95,070)		(228,967)
Company's joint venture interest portion on net income			(52,289)		(125,932)
Non-controlling joint venture interest on net income			(42,782)		(103,035)
Company's Capital contribution to joint venture			286,825		250,191
Company's joint venture interest portion/share in net assets			4,653		56,942
Total Equity of Joint Venture received	443,275		443,275		443,275
Company's portion of the Joint Venture	286,825		286,825		286,825
Non-controlling interest portion in equity	156,450		156,450		156,450
Cormo USA Inc. [Member]
Assets	419,840		419,840		1,191,843
Liabilities	(18,958)		(18,958)		(11,543)
Net Assets	400,883		400,883		1,180,301
Revenues
Expenses			(779,418)		(690,375)
Net Income			(779,418)		(690,375)
Company's joint venture interest portion on net income			(272,796)		(241,631)
Non-controlling joint venture interest on net income			(506,622)		(448,744)
Company's Capital contribution to joint venture			337,922		247,647
Company's joint venture interest portion/share in net assets			140,309		413,105
Total Equity of Joint Venture received	1,900,000		1,900,000		1,900,000
Company's portion of the Joint Venture	700,000		700,000		700,000
Non-controlling interest portion in equity	$ 1,200,000		$ 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		6 Months Ended		12 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Total non-controlling joint venture interest on net income current period	$ (20,579)	$ (206,644)	$ (42,781)	$ (308,443)	$ (551,779)
Total non-controlling joint venture interest in equity			1,356,450		1,356,450
Less total non-controlling joint venture interest on net income in prior period			(620,690)		(68,911)
Less total non-controlling joint venture interest on net income, current period			(549,403)		(551,779)
De-consolidation			(225,573)
Total non-controlling joint venture interest remaining	(39,216)		(39,216)		735,760
Hero Wellness Systems Inc [Member]
Total non-controlling joint venture interest on net income current period			(42,782)		(103,035)
Total non-controlling joint venture interest in equity			156,450		156,450
Cormo USA Inc. [Member]
Total non-controlling joint venture interest on net income current period			(506,622)		(448,744)
Total non-controlling joint venture interest in equity			1,200,000		1,200,000
Total non-controlling joint venture interest remaining	$ (39,216)		$ (39,216)		$ (551,779)

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	Jul. 12, 2019	Feb. 25, 2019	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019	Jul. 11, 2019	Sep. 29, 2018
Management fees			$ 29,500	$ 22,500	$ 74,500	$ 45,000
Consulting fees			8,000	$ 28,178	18,250	$ 52,124
Accrued interest			2,922		2,922		$ 1,750
Joint Venture [Member]
Ownership interest, percentage		35.00%
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								$ 1.45
Director [Member]
Management fees					45,500		127,500
Due to related party			18,250		18,250
Officer [Member]
Management fees					30,000		58,269
Due to related party			12,766		12,766
Shareholders [Member]
Consulting fees					36,332
Accrued interest			2,240		2,240		1,467
Principal amount			$ 50,000		$ 50,000
Debt instrument interest rate			3.50%		3.50%
Debt instrument maturity date					Apr. 15, 2022
Shareholder [Member]
Consulting fees							36,332
Director and Officer [Member]
Website maintenance							9,500
Office expenses					19,796		19,403
Chief Executive Officer [Member]
Accrued interest			$ 582		582		$ 283
Principal amount			$ 20,000		$ 20,000
Debt instrument interest rate			3.00%		3.00%
Debt instrument maturity date					Jul. 12, 2022
Debt conversion price			$ 1.45		$ 1.45
Chief Executive Officer [Member] | Convertible Loan Agreement [Member]
Principal amount	$ 20,000
Debt instrument interest rate	3.00%
Debt instrument maturity date	Jul. 12, 2022
Debt conversion price	$ 1.45
Christopher Grunder [Member]
Ownership interest, percentage									15.00%
Kurt Muehlbauer [Member]
Ownership interest, percentage									15.00%
Paul Meier [Member]
Ownership interest, percentage		2.50%
Stefan Muehlbauer [Member]
Ownership interest, percentage		2.50%
Other Investors [Member]
Ownership interest, percentage		25.00%
Interest in joint venture		$ 400,000

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	Jul. 23, 2021	May 10, 2021	Jun. 30, 2020	Dec. 31, 2019
Accrued interest			$ 2,922	$ 1,750
Chief Executive Officer [Member]
Debt instrument, face amount			20,000
Accrued interest			$ 582	$ 283
Consultant [Member]
Shares issued price per share			$ 1.80
Stock issued during period, services shares			32,500
Stock issued during period, services value			$ 58,500
Subsequent Event [Member]
Convertible promissory note	$ 100,000
Conversion interest rate	10.00%
Debt conversion, description	If the event that the qualified transaction is not consummated on or prior to the maturity date, the Lender have the right to convert the principal and unpaid accrued interest of the note into shares of the Company to an amount equal to 25% of the fully diluted capitalization of the Company.
Subsequent Event [Member] | Chief Executive Officer [Member]
Stock issued during period, shares		640,000
Shares issued price per share		$ 0.035
Debt instrument, face amount		$ 20,000
Accrued interest		$ 22,400
Subsequent Event [Member] | Consultant [Member]
Shares issued price per share		$ 0.035
Stock issued during period, services shares		300,000
Stock issued during period, services value		$ 10,500