Sustainable Projects (SPGX) 10-Q 13 Nov 24 2024 Q3 Quarterly report Financial data

Cover

Cover - $ / shares	9 Months Ended
	Sep. 30, 2024	Nov. 12, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2024
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--12-31
Entity File Number	000-54875
Entity Registrant Name	Sustainable Projects Group Inc.
Entity Central Index Key	0001500305
Entity Tax Identification Number	81-5445107
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	Tankedraget 7
Entity Address, City or Town	Aalborg
Entity Address, Country	DK
Entity Address, Postal Zip Code	DK-9000
City Area Code	305
Local Phone Number	814-2915
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		306,220,259
Entity Listing, Par Value Per Share	$ 0.0001

Consolidated Interim Balance Sh

Consolidated Interim Balance Sheets (Unaudited) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Current Assets:
Cash	$ 602,136	$ 847,724
Other receivables – Note 4	3,806
Prepaid expenses and deposits	297,823	398,067
TOTAL CURRENT ASSETS	903,765	1,245,791
Right of Use Asset – Note 9	1,519,890	1,688,003
Equipment – Note 5	103,523	102,907
Intangible assets – Note 7	30,372	32,903
TOTAL ASSETS	2,557,550	3,069,604
CURRENT LIABILITIES:
Accounts payable and accrued liabilities – Note 8	496,349	449,952
Other payable – Note 4		19,334
Payroll liabilities	18,409	149,148
Deposits received	80,468	76,545
Lease liability, current portion – Note 9	199,925	183,913
TOTAL CURRENT LIABILITIES	2,091,678	1,450,894
NON-CURRENT LIABILITIES
Lease Liability obligation, long term – Note 9	1,422,772	1,559,818
TOTAL NON-CURRENT LIABILITIES	1,422,772	1,559,818
TOTAL LIABILITIES	3,514,450	3,010,712
STOCKHOLDERS’ DEFICIT
Common Stock – Note 11 Par Value: $0.0001 Authorized 500,000,000 shares Common Stock Issued: 306,220,259 (Dec. 31, 2023 – 296,037,813)	30,622	29,604
Additional Paid In Capital	4,857,173	3,438,273
Accumulated Deficit	(5,742,263)	(3,359,757)
Other Accumulated Comprehensive Loss	(102,432)	(49,228)
TOTAL STOCKHOLDERS’ DEFICIT	(956,900)	58,892
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	2,557,550	3,069,604
Related Party [Member]
CURRENT LIABILITIES:
Amounts due to related parties – Note 12	975,767	502,397
Notes payable	248,715
Nonrelated Party [Member]
CURRENT LIABILITIES:
Notes payable	$ 72,045	$ 69,605

Consolidated Interim Balance _2

Consolidated Interim Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Sep. 30, 2024	Dec. 31, 2023
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	306,220,259	296,037,813

Consolidated Interim Statements

Consolidated Interim Statements of Operations and Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Operating Expenses
Administrative and other operating expenses	$ 39,088	$ 66,512	$ 85,062	$ 71,738
Advertising and promotion	1,853	21,389	9,290	29,546
Amortization ROU Assets	60,472	59,530	179,463	118,408
Depreciation	10,472	8,995	31,041	21,452
Foreign exchange	(97,877)	(5,539)	(17,953)	36,686
Consulting fees	475,588	43,763	477,598	104,984
Management fees	206,878	205,613	691,323	599,089
Professional fees	31,893	45,162	179,508	184,092
Rent expense		5,998		57,799
Office Maintenance & Utilities	58,778	39,939	147,212	76,055
Wages and salaries	137,670	169,176	433,601	368,888
Travel Expenses	17,708	47,133	65,927	64,470
Vehicle expenses	14,479	4,332	52,679	23,210
Stock based payments		164,236	148,195	328,472
Lease liability expense	41,160	44,787	125,423	90,505
Research and development	23,840		31,817
Total Operating Expenses	1,022,002	921,026	2,640,186	2,175,394
Operating loss before other items	(1,022,002)	(921,026)	(2,640,186)	(2,175,394)
Miscellaneous income	90,223	78,175	260,120	169,566
Interest expense	(820)	(883)	(2,440)	(631)
Net loss	(932,599)	(843,734)	(2,382,506)	(2,006,459)
Comprehensive loss – translation	(120,635)	23,867	(53,204)	12,010
Net loss and comprehensive loss attributed to shareholders	$ (1,053,234)	$ (819,867)	$ (2,435,710)	$ (1,994,449)
Loss per share of common stock
Basic	$ (0.004)	$ (0.003)	$ (0.008)	$ (0.008)
Diluted	$ (0.004)	$ (0.003)	$ (0.008)	$ (0.008)
Weighted average no. of shares of common stock
Basic	296,369,849	289,764,270	296,149,300	242,157,245
Diluted	296,369,849	289,764,270	296,149,300	242,157,245

Consolidated Interim Statemen_2

Consolidated Interim Statements of Stockholders' Deficit (Unaudited) - USD ($)		Common Stock [Member]	Share Capital [Member]	Shares Subscribed [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total
Balance at Dec. 31, 2022			$ 7,940			$ (224,419)	$ (4,853)	$ (221,332)
Balance, shares at Dec. 31, 2022		50,000
Net loss and comprehensive loss						(392,032)	(4,898)	(396,930)
Common stock issued in reverse acquisition	[1]	$ 28,719	(7,940)			(387,386)		(366,607)
Common stock issued in reverse acquisition, shares	[1]	287,140,813
Balance at Mar. 31, 2023		$ 28,719				(1,003,837)	(9,751)	(984,869)
Balance, shares at Mar. 31, 2023		287,190,813
Stock based payments					164,236	(164,236)
Net loss and comprehensive loss						(606,457)	(6,959)	(613,416)
Shares subscribed at $0.25 per share				375,000				375,000
Shares subscribed at $0.35 per share				877,100				877,100
Balance at Jun. 30, 2023		$ 28,719		1,252,100	164,236	(1,774,530)	(16,710)	(346,185)
Balance, shares at Jun. 30, 2023		287,190,813
Stock based payments					164,236	(164,236)
Net loss and comprehensive loss						(679,498)	23,867	(655,631)
Shares issued at $0.35 per share		$ 401		(1,402,100)	1,401,699
Shares issued at $0.35 per share, shares		4,006,000
Shares subscribed at $0.35 per share				994,350				994,350
Shares issued at $0.25 per share		$ 150		(375,000)	374,850
Shares issued at $0.25 per share, shares		1,500,000
Balance at Sep. 30, 2023		$ 29,270		469,350	2,105,021	(2,618,264)	7,157	(7,466)
Balance, shares at Sep. 30, 2023		292,696,813
Balance at Dec. 31, 2023		$ 29,604			3,438,273	(3,359,757)	(49,228)	58,892
Balance, shares at Dec. 31, 2023		296,037,813
Stock based payments					148,195	(148,195)
Net loss and comprehensive loss						(724,413)	51,820	(672,593)
Balance at Mar. 31, 2024		$ 29,604			3,586,468	(4,232,365)	2,592	(613,701)
Balance, shares at Mar. 31, 2024		296,037,813
Net loss and comprehensive loss						(577,299)	15,611	(561,688)
Balance at Jun. 30, 2024		$ 29,604			3,586,468	(4,809,664)	18,203	(1,175,389)
Balance, shares at Jun. 30, 2024		296,037,813
Net loss and comprehensive loss						(458,376)	(120,635)	(579,011)
Shares issued for services		$ 790			473,433	(474,223)
Shares issued for services, shares		7,903,723
Shares issued at $0.35 per share		$ 228			797,272			797,500
Shares issued at $0.35 per share, shares		2,278,723
Balance at Sep. 30, 2024		$ 30,622			$ 4,857,173	$ (5,742,263)	$ (102,432)	$ (956,900)
Balance, shares at Sep. 30, 2024		306,220,259
[1]Including 71,979,703

Consolidated Interim Statemen_3

Consolidated Interim Statements of Stockholders' Deficit (Unaudited) (Parenthetical) - $ / shares	3 Months Ended
	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023	Jun. 30, 2023
Convertible Loan Settlement [Member]
Issuance of common stock to convertible loan, shares	71,979,703
Common Stock One [Member]
Shares issued, price per share		$ 0.35	$ 0.35	$ 0.25
Common Stock Two [Member]
Shares issued, price per share			$ 0.25	$ 0.35

Consolidated Interim Statemen_4

Consolidated Interim Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Cash Flows from operating activities:
Net loss	$ (2,382,506)	$ (2,006,459)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	31,041	21,452
ROU amortization	179,463	118,408
Stock based compensation	148,195	328,472
Shares issued for services	474,223
Interest on lease payments	125,423
Changes in current assets and liabilities
Prepaid expenses	100,244	(210,376)
Accounts receivable
Other receivables	(3,806)	32,180
Accounts payable and accrued expenses	46,397	411,426
Interest payable	2,440	159
Payroll liabilities	(130,739)	190,714
Other payables	(19,334)	32,950
Note payable, related	248,715
Deposits received	3,923	69,648
Deferred revenue		9,730
Amount due to related parties	473,370	302,066
Net cash used in operating activities	(702,951)	(699,630)
Cash Flows from investing activities:
Office equipment	(2,750)	(106,970)
Filtration equipment	(25,888)	(44,567)
Intangible assets		(10,197)
Net cash used in investing activities	(28,638)	(161,734)
Cash Flows from financing activities:
Common stock issued in private placements	797,500	1,777,100
Proceeds from note payable and interest payable		68,786
Shares subscribed		469,350
Common stock issued in reverse acquisition		(366,607)
Lease payments	(266,139)	(90,505)
Net cash provided by financing activities	531,361	1,858,124
Effect of foreign exchange on cash	(45,360)	23,657
Net (decrease) increase in cash	(245,588)	1,020,417
Cash at beginning of period	847,724
Cash at end of period	602,136	1,020,417
Cash paid for:
Interest

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Pay vs Performance Disclosure [Table]
Net Income (Loss)	$ (932,599)	$ (843,734)	$ (2,382,506)	$ (2,006,459)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Sep. 30, 2024
Insider Trading Arrangements [Line Items]
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false
Rule 10b5-1 Arrangement Modified	false
Non-Rule 10b5-1 Arrangement Modified	false

Organization and Nature of Oper

Organization and Nature of Operations	9 Months Ended
	Sep. 30, 2024
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. 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 its business at the time. The name change was effective on October 20, 2017. Prior to the Exchange Transaction (as defined below), the Company was a multinational business development company that pursued investments and partnerships with companies across sustainable sectors. The Company also was involved in consulting services and collaborative partnerships. The Company is a pure-play lithium company focused on supplying high performance lithium compounds to the fast-growing electric vehicle and broader battery markets. It has developed a proprietary technology to extract lithium from oilfield wastewater, which it believes will enable it to manufacture lithium compounds quickly, at an attractive cost, and with a minimal environmental footprint, which it expects to provide a competitive advantage over other lithium manufacturers. On February 14, 2023, the Company entered into a Securities Exchange Agreement (the “Agreement”) with Lithium Harvest ApS (“Lithium Harvest”), and all the shareholders of Lithium Harvest (the “Shareholders”). Pursuant to the Agreement, the Company acquired all outstanding shares of capital stock of Lithium Harvest in exchange for issuing to the Shareholders 206,667,233 71,797,703 287,190,813 The Company’s year-end is December 31.

Going Concern

Going Concern	9 Months Ended
	Sep. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern	2. Going Concern These consolidated 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 revenue 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 consolidated interim balance sheets 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 successful completion of the Company’s planned lithium production facilities. The Company has accumulated a deficit of $ 5,742,263 The Company had $ 602,136

Summary of accounting policies

Summary of accounting policies	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Summary of accounting policies	3. Summary of accounting policies Basis of presentation While the information presented is unaudited, it includes all adjustments, which are, in the opinion of management, necessary to present fairly the financial position, results of operations and cash flows for the interim periods presented in accordance with GAAP. All adjustments are of a normal recurring nature. These consolidated interim financial statements should be read in conjunction with the Company’s audited December 31, 2023 year-end financial statements. Operating results for the three and nine months ended September 30, 2024 are not necessarily indicative of the results that can be expected for the year ending December 31, 2024. Reverse Acquisition The Exchange Transaction between the Company and Lithium Harvest was accounted for as a “reverse acquisition” since, immediately following completion of the Exchange Transaction, the Shareholders effectuated control of the post-combination Company. For accounting purposes, Lithium Harvest was deemed to be the accounting acquirer in the transaction and, consequently, the transaction is treated as a recapitalization of Lithium Harvest ( i.e. Presentation For presentation purposes, some of the accounts have been reclassified. Consolidation The accompanying consolidated unaudited interim financial statements include the accounts of the Sustainable Projects Group Inc., Lithium Harvest ApS and YER Brands Inc. All significant intercompany transactions have been eliminated in the consolidation process. Operating Leases – Right of Use Assets In February 2016, the Financial Accounting Standards Board issued Accounting Standards Update 2016-02, Leases (“Topic 842”). The new standard establishes a right-of-use model that requires a lessee to record a right-of-use asset (“ROU asset”) and a lease liability on the balance sheet for all leases with terms longer than 12 months. For leases with an initial term of 12 months or less, a lessee is permitted to make an accounting policy election by class of underlying asset not to recognize lease assets and lease liabilities. If a lessee makes this election, it should recognize lease expense for such leases generally on a straight-line basis over the term of the lease. Leases will be classified as either finance or operating, with classification affecting the pattern of expense recognition. Similarly, lessors will be required to classify leases as sales-type, finance or operating, with classification affecting the pattern of income recognition. Classification for both lessees and lessors will be based on an assessment of whether risks and rewards as well as substantive control have been transferred through a lease contract. The Company adopted the new standard as of April 1, 2023. The Company has elected not to recognize lease assets and lease liabilities for leases with an initial term of 12 months or less. There are no other material asset leases, whether operating or finance, except as indicated below. Lithium Harvest has one office lease. The lease conveys no ownership at the end of the lease term and contains no purchase option nor any guarantee of residual value. The lease does not contain renewal periods at the end of the term. The lease is amortized straight line over the entire term of the office lease agreement. The Company uses an annual interest rate of 10 2.50 Lithium Harvest has one software lease. The lease conveys no ownership at the end of the lease term and contains no purchase option nor any guarantee of residual value. The lease has one renewal period of one year at the end of the term. The lease is amortized straight line over the entire term of the software lease. The Company uses an annual interest rate of 10 2.50 Lithium Harvest has one equipment lease. The lease conveys no ownership at the end of the lease term and contains no purchase option nor any guarantee of residual value. The lease does not contain renewal periods at the end of the term. The lease is amortized straight line over the entire term of the equipment lease. The Company uses an annual interest rate of 10 2.50 Lithium Harvest has one service equipment lease. The lease conveys no ownership at the end of the lease term and contains no purchase option nor any guarantee of residual value. The lease does not contain renewal periods at the end of the term. The lease is amortized straight line over the entire term of the service equipment lease. The Company uses an annual interest rate of 10 2.50 Significant Accounting Policies There have been no material changes in the Company’s significant accounting policies previously disclosed in the December 31, 2023 annual report. Use of estimates The preparation of the consolidated interim financial statements in conformity with GAAP 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 various businesses on a corporation-wide basis. As of September 30, 2024, the Company has three reportable segments: YER Brands, Sustainable Projects Group and Lithium Harvest. 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. Each operating segment’s performance is evaluated based on its segment income. Segment income is defined as gross sales and miscellaneous income. For the nine months ended September 30, 2024 and the year ended December 31, 2023, segment income and total assets were reported as follows: Schedule of Segment Reporting For the Nine For the Year Months Ended Ended September 30, 2024 December 31, 2023 Sales and miscellaneous income Sustainable Projects Group $ - $ - YER Brands - - Lithium Harvest 260,120 251,089 Total Sales $ 260,120 $ 251,089 Total Assets Sustainable Projects Group $ 49,315 $ 6,090 YER Brands - - Lithium Harvest 2,508,235 3,063,514 Total Assets $ 2,557,550 $ 3,069,604 Revenue Recognition The Company adopted Accounting Standards Codification (“ASC”) 606, “Revenue from Contracts with Customers” (“ASC 606”). 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 at the moment from Lithium Harvest, which is sub-leasing office space with and/or without furniture. Accordingly, the Company recognizes revenue when services are provided. This revenue is billed in advance, arrears and/or is prepaid. The performance obligation is the monthly services rendered. Where there is a sub-leasing contract for office space with and/or without furniture, the Company bills monthly for its services as rendered. Where there is no contract, the revenue is recognized when received. The Company recognizes revenue in accordance with ASC 606 using the following five steps to identify revenues: ● identify the contract with a customer; ● identify the performance obligations in the contract; ● determine the transaction price; ● allocate the transaction price to performance obligations in the contract; and ● recognize revenue as the performance obligation is satisfied. Sub-leasing office 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 at the moment from Lithium Harvest, which is sub-leasing office space with and/or without furniture. Accordingly, the Company recognizes revenue when services are provided. These revenues are billed in advance, arrears and/or are prepaid. The performance obligation is the monthly services rendered. Where there is a sub-leasing contract for office space with and/or without furniture, the Company bills monthly for its services as rendered. A performance obligation is a promise in a contract to transfer a distinct good or service to the customer and is the unit of account in the new revenue standard. The contract transaction price is allocated to each distinct performance obligation and recognized as revenue when or as the performance obligation is satisfied. Advances from clients’ deposits are contract liabilities with customers that represent our obligation to either transfer goods or services in the future, or refund the amount received. Where possible, we obtain retainers to lessen our risk of non-payment by our customers. Advances from clients’ deposits are recognized as revenue as we meet specified performance obligations as detailed in the contract. The income earned from sub-leasing office space is recognized as “miscellaneous income”. Accounts Receivable and Concentration of Risk Accounts receivable, net is stated at the amount the Company expects to collect, or the net realizable value. The Company provides a provision for allowances that includes returns, allowances and doubtful accounts equal to the estimated uncollectible amounts. The Company estimates its provision for allowances based on historical collection experience and a review of the current status of trade accounts receivable. It is reasonably possible that the Company’s estimate of the provision for allowances will change. Income Taxes The Company uses the asset and liability method of accounting for income taxes in accordance with ASC 740, “Income Taxes” (“ASC 740”). Under this method, income tax expense is recognized as the amount of: (i) taxes payable or refundable for the current year and (ii) future tax consequences attributable to differences between financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported if based on the weight of available evidence it is more likely than not that some portion or all of the deferred tax assets will not be realized. Recently issued accounting pronouncements The Company adopts new pronouncements relating to GAAP 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 Company’s consolidated financial statements.

Other Receivables_Payables

Other Receivables/Payables	9 Months Ended
	Sep. 30, 2024
Receivables [Abstract]
Other Receivables/Payables	4. Other Receivables/Payables Other receivables/payables pertain to VAT (value added taxes) receivables/payables of Lithium Harvest. The standard VAT rate in Denmark is 25

Equipment

Equipment	9 Months Ended
	Sep. 30, 2024
Property, Plant and Equipment [Abstract]
Equipment	5. Equipment Equipment as of September 30, 2024 and December 31, 2023 is summarized as follows: Schedule of Equipment Accumulated As of September 30, 2024 Cost Depreciation Net Computer $ 23,998 $ 13,441 $ 10,557 Equipment 5,000 5,000 - Office Furniture & Equipment 96,221 50,564 45,657 Machinery under construction 47,309 - 47,309 $ 172,528 $ 69,005 $ 103,523 Accumulated As of December 31, 2023 Cost Depreciation Net Computer $ 21,088 $ 8,461 $ 12,627 Equipment 5,000 5,000 - Office Furniture & Equipment 95,320 26,260 69,060 Machinery under construction 21,220 - 21,220 $ 142,628 $ 39,721 $ 102,907 Machinery under construction has not been depreciated as it is not yet available for use.

Reverse Acquisition

Reverse Acquisition	9 Months Ended
	Sep. 30, 2024
Reverse Acquisition
Reverse Acquisition	6 Reverse Acquisition On February 14, 2023, the Company entered into the Agreement with Lithium Harvest and all the Shareholders. Pursuant to the Agreement, the Company acquired all outstanding shares of capital stock of Lithium Harvest in exchange for issuing to the Shareholders 206,667,233 71,797,703 287,190,813 10,333,362

Intangible Assets

Intangible Assets	9 Months Ended
	Sep. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	7. Intangible Assets Intangible assets as of September 30, 2024 and December 31, 2023 are summarized as follows: Schedule of Intangible Assets Accumulated As of September 30, 2024 Cost Depreciation Net Patent - Denmark $ 36,306 $ 5,934 $ 30,372 Accumulated As of December 31, 2023 Cost Depreciation Net Patent - Denmark $ 35,967 $ 3,064 $ 32,903

Accounts Payable and Accrued Li

Accounts Payable and Accrued Liabilities	9 Months Ended
	Sep. 30, 2024
Payables and Accruals [Abstract]
Accounts Payable and Accrued Liabilities	8. Accounts Payable and Accrued Liabilities Accounts payable and accrued liabilities as of September 30, 2024 and December 31, 2023 are summarized as follows: Schedule of Accounts Payable and Accrued Liabilities Accounts Payable: Sept. 30, 2024 Dec. 31, 2023 Accounting fee $ 29,288 $ 25,597 Auditor fee 48,240 750 Consulting fee 73,266 73,266 Rental expenses 63,992 63,992 Professional fees 98,123 176,767 Others 154,478 42,330 Accounts payable Total $ 467,387 $ 382,702 Accrued liabilities: Sept. 30, 2024 Dec. 31, 2023 Professional fees $ 20,775 $ - Auditor fees 5,000 67,250 General and Administrative 3,187 - Accrued liabilities Total $ 28,962 $ 67,250

Right of Use Assets and Lease L

Right of Use Assets and Lease Liability	9 Months Ended
	Sep. 30, 2024
Right Of Use Assets And Lease Liability
Right of Use Assets and Lease Liability	9. Right of Use Assets and Lease Liability The Company has entered into lease agreements with various third parties. The terms of the Company’s operating leases range from 12 94 Schedule of Operating Lease Right and Lease Liability September 30, December 31, 2024 2023 Right-of-use asset Right-of-use asset, net $ 1,519,890 $ 1,688,003 Lease liability Current lease liability $ 199,925 $ 183,913 Non-current lease liability 1,422,772 1,559,818 Total lease liability $ 1,622,697 $ 1,743,731 Remaining lease term and discount rate Weighted average remaining lease term 75 84 Discount rate used 10 % 10 % Commitments The following table summarizes the future minimum lease payments due under the Company’s operating leases as of September 30, 2024: Schedule of Future Minimum Lease Payments Remainder of 2024 $ 88,713 Thereafter 2,119,398 Less: imputed interest (585,414 ) Total $ 1,622,697

Notes Payable, Convertible Note

Notes Payable, Convertible Notes Payable and Obligation to Issue Shares	9 Months Ended
	Sep. 30, 2024
Debt Disclosure [Abstract]
Notes Payable, Convertible Notes Payable and Obligation to Issue Shares	10. Notes Payable, Convertible Notes Payable and Obligation to Issue Shares On March 1, 2019, the Company entered into an unsecured loan agreement for $ 50,000 3.5 April 15, 2022 April 15, 2024 9,776 8,021 On July 23, 2021, the Company borrowed $ 100,000 two-year 10 The outstanding principal and unpaid accrued interest would automatically convert into shares of the Company’s common stock on or before the maturity date upon the closing of a “Qualified Transaction” in an amount equal to 25% of the fully diluted capitalization of the Company on a post-money basis. In the event that a Qualified Transaction was not consummated on or prior to the maturity date, the lender had the right to convert the principal and unpaid accrued interest of the note into shares of the Company’s common stock in an amount equal to 25% of the fully diluted capitalization of the Company. 25,000 71,797,703 3,589,885 During the year ended December 31, 2023, Lithium Harvest entered into two notes payable with a company controlled by the CEO of the Company, with one note in the principal amount of $ 17,173 118,000 2,183 15,000 3 May 1, 2023 On March 29, 2023, the Company entered into a $ 10,000 15 2,268 764 On April 28, 2023, a company controlled by a director and the Chief Technology Officer of the Company loaned the Company $ 14,506 99,000 3 June 30, 2023 On June 27, 2024, the Company entered into a loan agreement with a company controlled by a director and the Chief Executive Officer of the Company, pursuant to which $ 248,715 1,664,079 September 30, 2024 5

Common Stock

Common Stock	9 Months Ended
	Sep. 30, 2024
Equity [Abstract]
Common Stock	11. Common Stock There following stock transactions occurred with respect to the Company’s common stock during the three months ended September 30, 2024: a) On September 27, 2024, 7,903,723 474,223 b) On September 27, 2024, 2,278,723 797,500 0.35 At September 30, 2024, the Company had 306,220,259 The following stock transactions occurred with respect to the Company’s common stock during the year ended December 31, 2023: a) On February 14, 2023, 206,667,233 10,333,362 b) On February 14, 2023, 71,797,703 3,589,885 c) On August 18, 2023, 1,500,000 375,000 0.25 d) On August 18, 2023, an aggregate of 4,006,000 1,402,100 0.35 e) On December 22, 2023, an aggregate of 3,341,000 1,169,350 0.35 As of December 31, 2023, the Company had 296,037,813

Related Party transactions

Related Party transactions	9 Months Ended
	Sep. 30, 2024
Related Party Transactions [Abstract]
Related Party transactions	12. Related Party transactions Related party transactions as of September 30, 2024 and December 31, 2023 are summarized as follows: Schedule of Related Party Transaction Sept. 30, 2024 Dec. 31, 2023 Accounts payable $ 416,641 $ 205,558 Accrued liabilities 559,126 296,839 Total $ 975,767 $ 502,397 Stefan Muehlbauer resigned as a director on February 14, 2023 and is currently the Chief Financial Officer (“CFO”). During the nine months ended September 30, 2024, the Company incurred management fees to the CFO totaling an aggregate of $ 143,480 89,375 221,855 141,715 21,481 1,180 200,000 100 100 On February 14, 2023, Tiffany Muehlbauer resigned as Chief Technology Officer. At September 30, 2024, $ 12,766 12,766 25,500 25,500 At September 30, 2024, the Company owed a company controlled by the above two related parties $ 20,647 20,647 On February 14, 2023, Sune Mathiesen became a director and Chief Executive Officer (“CEO”) of the Company. During the nine months ended September 30, 2024, Lithium Harvest incurred management fees payable to the CEO totaling an aggregate of $ 82,204 550,000 202,050 1,425,000 220,634 1,476,199 95,708 675,000 2,658 17,789 8,051 56,779 Nil 22 155 3 300,000 2,200,000 150 Effective on April 1, 2024, the employment agreement with Mr. Mathiesen and Lithium Harvest was terminated by mutual agreement of the parties and Mr. Mathiesen entered into a new executive employment agreement with the Company (the “CEO Employment Agreement”). Under the terms of the CEO Employment Agreement, Mr. Mathiesen will continue to serve as the Company’s chief executive officer until December 31, 2025, except upon earlier termination pursuant to the terms of the CEO Employment Agreement. Pursuant to the CEO Employment Agreement, Mr. Mathiesen is entitled to an annual base salary of $ 300,000 150 100 150,000 2,658 At September 30, 2024, a company controlled by a director and CEO was owed $ Nil 70,571 497,717 Nil 17,217 118,300 3 248,715 1,664,079 5 On February 14, 2023, Paw Juul became the Chief Technology Officer (“CTO”) of the Company. During the nine months ended September 30, 2024, Lithium Harvest incurred management fees from the CTO totaling an aggregate of $ 246,611 1,650,000 202,497 1,428,150 337,311 2,256,850 95,261 671,850 300,000 2,200,000 150 On April 28, 2023, a company controlled by a director and CTO of the Company, Paw Juul, loaned the Company $ 14,506 99,000 3 At September 30, 2024, a company controlled by the CEO and CTOs of the Company (Sune Mathiesen and Paw Juul), was owed $ 1,411

Stock Based Compensation

Stock Based Compensation	9 Months Ended
	Sep. 30, 2024
Share-Based Payment Arrangement [Abstract]
Stock Based Compensation	13. Stock Based Compensation On May 10, 2023, the Company granted restricted stock unit (“RSU”) awards to certain key employees and directors under the Company’s 2023 Equity Incentive Plan (the “Incentive Plan”). The settlement of these RSU awards was subject to stockholder approval. The Company was authorized to grant options and other stock-based awards to executive officers, directors, employees and consultants enabling them to acquire up to 45,000,000 ten years RSU awards were subject to vesting spread over time at the discretion of the committee administering the Incentive Plan. Upon the vesting of RSUs and the Company’s determination that any necessary conditions precedent to the release of vested shares had been satisfied, such vested shares would have been made available to the participants. The RSU awards granted on May 10, 2023 provided that the recipients did not have rights of a stockholder prior to vesting. The fair value of the Company’s common stock on the grant date was $ 0.072 640,902 Pursuant to the terms of the Incentive Plan, because the Incentive Plan did not receive approval of the Company’s stockholders on or before May 10, 2024, the Incentive Plan and all awards issued thereunder are of no further force and effect. Therefore, the Incentive Plan and all RSU awards issued under the Incentive Plan automatically terminated on May 11, 2024. The table below sets forth the original vesting schedule with respect to the RSUs granted on May 10, 2023. Schedule of Restricted Stock Award Activity Vesting Schedule (Number of Shares) Name Title Total RSUs May 10, 2024 May 10, 2025 May 10, 2026 Sune Mathiesen CEO, Director 6,111,111 2,037,037 2,037,037 2,037,037 Paw Juul CTO, Director 5,625,000 1,875,000 1,875,000 1,875,000 Stefan Muehlbauer CFO, Secretary 1,736,111 578,704 578,704 578,703 Kristian Jensen Director 1,458,333 486,111 486,111 486,111 Restricted stock award shares 4,976,852 4,976,852 4,976,851 On February 1, 2024, the Company received the resignation of Kristian Jensen as director. In accordance with the Incentive Plan, the unvested RSU award granted to Mr. Jensen in the amount of 1,458,333 Vesting Schedule (Number of Shares) Name Title Total RSUs May 10, 2024 May 10, 2025 May 10, 2026 Sune Mathiesen CEO, Director 6,111,111 2,037,037 2,037,037 2,037,037 Paw Juul CTO, Director 5,625,000 1,875,000 1,875,000 1,875,000 Stefan Muehlbauer CFO, Secretary 1,736,111 578,704 578,704 578,703 Restricted stock award shares 13,472,222 4,490,741 4,490,741 4,490,740

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	14. Commitments and Contingencies At September 30, 2024, there were no commitments or contingencies to report other than what has been disclosed in this report.

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2024
Income Tax Disclosure [Abstract]
Income Taxes	15. Income Taxes The Company and its subsidiaries file separate income tax returns. The Company files income tax returns in the United States of America and in the States of Florida and Indiana for Sustainable Projects Group Inc. and YER Brands Inc., respectively, and is subject to a U.S. federal corporate income tax rate of 21 22

Legal Matters

Legal Matters	9 Months Ended
	Sep. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
Legal Matters	16. Legal Matters The Company has no known legal issues pending.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2024
Subsequent Events [Abstract]
Subsequent Events	17. Subsequent Events There were no subsequent events.

Summary of accounting policies

Summary of accounting policies (Policies)	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Basis of presentation	Basis of presentation While the information presented is unaudited, it includes all adjustments, which are, in the opinion of management, necessary to present fairly the financial position, results of operations and cash flows for the interim periods presented in accordance with GAAP. All adjustments are of a normal recurring nature. These consolidated interim financial statements should be read in conjunction with the Company’s audited December 31, 2023 year-end financial statements. Operating results for the three and nine months ended September 30, 2024 are not necessarily indicative of the results that can be expected for the year ending December 31, 2024.
Reverse Acquisition	Reverse Acquisition The Exchange Transaction between the Company and Lithium Harvest was accounted for as a “reverse acquisition” since, immediately following completion of the Exchange Transaction, the Shareholders effectuated control of the post-combination Company. For accounting purposes, Lithium Harvest was deemed to be the accounting acquirer in the transaction and, consequently, the transaction is treated as a recapitalization of Lithium Harvest ( i.e. Presentation For presentation purposes, some of the accounts have been reclassified.
Consolidation	Consolidation The accompanying consolidated unaudited interim financial statements include the accounts of the Sustainable Projects Group Inc., Lithium Harvest ApS and YER Brands Inc. All significant intercompany transactions have been eliminated in the consolidation process.
Operating Leases – Right of Use Assets	Operating Leases – Right of Use Assets In February 2016, the Financial Accounting Standards Board issued Accounting Standards Update 2016-02, Leases (“Topic 842”). The new standard establishes a right-of-use model that requires a lessee to record a right-of-use asset (“ROU asset”) and a lease liability on the balance sheet for all leases with terms longer than 12 months. For leases with an initial term of 12 months or less, a lessee is permitted to make an accounting policy election by class of underlying asset not to recognize lease assets and lease liabilities. If a lessee makes this election, it should recognize lease expense for such leases generally on a straight-line basis over the term of the lease. Leases will be classified as either finance or operating, with classification affecting the pattern of expense recognition. Similarly, lessors will be required to classify leases as sales-type, finance or operating, with classification affecting the pattern of income recognition. Classification for both lessees and lessors will be based on an assessment of whether risks and rewards as well as substantive control have been transferred through a lease contract. The Company adopted the new standard as of April 1, 2023. The Company has elected not to recognize lease assets and lease liabilities for leases with an initial term of 12 months or less. There are no other material asset leases, whether operating or finance, except as indicated below. Lithium Harvest has one office lease. The lease conveys no ownership at the end of the lease term and contains no purchase option nor any guarantee of residual value. The lease does not contain renewal periods at the end of the term. The lease is amortized straight line over the entire term of the office lease agreement. The Company uses an annual interest rate of 10 2.50 Lithium Harvest has one software lease. The lease conveys no ownership at the end of the lease term and contains no purchase option nor any guarantee of residual value. The lease has one renewal period of one year at the end of the term. The lease is amortized straight line over the entire term of the software lease. The Company uses an annual interest rate of 10 2.50 Lithium Harvest has one equipment lease. The lease conveys no ownership at the end of the lease term and contains no purchase option nor any guarantee of residual value. The lease does not contain renewal periods at the end of the term. The lease is amortized straight line over the entire term of the equipment lease. The Company uses an annual interest rate of 10 2.50 Lithium Harvest has one service equipment lease. The lease conveys no ownership at the end of the lease term and contains no purchase option nor any guarantee of residual value. The lease does not contain renewal periods at the end of the term. The lease is amortized straight line over the entire term of the service equipment lease. The Company uses an annual interest rate of 10 2.50
Significant Accounting Policies	Significant Accounting Policies There have been no material changes in the Company’s significant accounting policies previously disclosed in the December 31, 2023 annual report.
Use of estimates	Use of estimates The preparation of the consolidated interim financial statements in conformity with GAAP 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 various businesses on a corporation-wide basis. As of September 30, 2024, the Company has three reportable segments: YER Brands, Sustainable Projects Group and Lithium Harvest. 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. Each operating segment’s performance is evaluated based on its segment income. Segment income is defined as gross sales and miscellaneous income. For the nine months ended September 30, 2024 and the year ended December 31, 2023, segment income and total assets were reported as follows: Schedule of Segment Reporting For the Nine For the Year Months Ended Ended September 30, 2024 December 31, 2023 Sales and miscellaneous income Sustainable Projects Group $ - $ - YER Brands - - Lithium Harvest 260,120 251,089 Total Sales $ 260,120 $ 251,089 Total Assets Sustainable Projects Group $ 49,315 $ 6,090 YER Brands - - Lithium Harvest 2,508,235 3,063,514 Total Assets $ 2,557,550 $ 3,069,604
Revenue Recognition	Revenue Recognition The Company adopted Accounting Standards Codification (“ASC”) 606, “Revenue from Contracts with Customers” (“ASC 606”). 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 at the moment from Lithium Harvest, which is sub-leasing office space with and/or without furniture. Accordingly, the Company recognizes revenue when services are provided. This revenue is billed in advance, arrears and/or is prepaid. The performance obligation is the monthly services rendered. Where there is a sub-leasing contract for office space with and/or without furniture, the Company bills monthly for its services as rendered. Where there is no contract, the revenue is recognized when received. The Company recognizes revenue in accordance with ASC 606 using the following five steps to identify revenues: ● identify the contract with a customer; ● identify the performance obligations in the contract; ● determine the transaction price; ● allocate the transaction price to performance obligations in the contract; and ● recognize revenue as the performance obligation is satisfied. Sub-leasing office 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 at the moment from Lithium Harvest, which is sub-leasing office space with and/or without furniture. Accordingly, the Company recognizes revenue when services are provided. These revenues are billed in advance, arrears and/or are prepaid. The performance obligation is the monthly services rendered. Where there is a sub-leasing contract for office space with and/or without furniture, the Company bills monthly for its services as rendered. A performance obligation is a promise in a contract to transfer a distinct good or service to the customer and is the unit of account in the new revenue standard. The contract transaction price is allocated to each distinct performance obligation and recognized as revenue when or as the performance obligation is satisfied. Advances from clients’ deposits are contract liabilities with customers that represent our obligation to either transfer goods or services in the future, or refund the amount received. Where possible, we obtain retainers to lessen our risk of non-payment by our customers. Advances from clients’ deposits are recognized as revenue as we meet specified performance obligations as detailed in the contract. The income earned from sub-leasing office space is recognized as “miscellaneous income”.
Accounts Receivable and Concentration of Risk	Accounts Receivable and Concentration of Risk Accounts receivable, net is stated at the amount the Company expects to collect, or the net realizable value. The Company provides a provision for allowances that includes returns, allowances and doubtful accounts equal to the estimated uncollectible amounts. The Company estimates its provision for allowances based on historical collection experience and a review of the current status of trade accounts receivable. It is reasonably possible that the Company’s estimate of the provision for allowances will change.
Income Taxes	Income Taxes The Company uses the asset and liability method of accounting for income taxes in accordance with ASC 740, “Income Taxes” (“ASC 740”). Under this method, income tax expense is recognized as the amount of: (i) taxes payable or refundable for the current year and (ii) future tax consequences attributable to differences between financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported if based on the weight of available evidence it is more likely than not that some portion or all of the deferred tax assets will not be realized.
Recently issued accounting pronouncements	Recently issued accounting pronouncements The Company adopts new pronouncements relating to GAAP 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 Company’s consolidated financial statements.

Summary of accounting policie_2

Summary of accounting policies (Tables)	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Schedule of Segment Reporting	Schedule of Segment Reporting For the Nine For the Year Months Ended Ended September 30, 2024 December 31, 2023 Sales and miscellaneous income Sustainable Projects Group $ - $ - YER Brands - - Lithium Harvest 260,120 251,089 Total Sales $ 260,120 $ 251,089 Total Assets Sustainable Projects Group $ 49,315 $ 6,090 YER Brands - - Lithium Harvest 2,508,235 3,063,514 Total Assets $ 2,557,550 $ 3,069,604

Equipment (Tables)

Equipment (Tables)	9 Months Ended
	Sep. 30, 2024
Property, Plant and Equipment [Abstract]
Schedule of Equipment	Equipment as of September 30, 2024 and December 31, 2023 is summarized as follows: Schedule of Equipment Accumulated As of September 30, 2024 Cost Depreciation Net Computer $ 23,998 $ 13,441 $ 10,557 Equipment 5,000 5,000 - Office Furniture & Equipment 96,221 50,564 45,657 Machinery under construction 47,309 - 47,309 $ 172,528 $ 69,005 $ 103,523 Accumulated As of December 31, 2023 Cost Depreciation Net Computer $ 21,088 $ 8,461 $ 12,627 Equipment 5,000 5,000 - Office Furniture & Equipment 95,320 26,260 69,060 Machinery under construction 21,220 - 21,220 $ 142,628 $ 39,721 $ 102,907

Intangible Assets (Tables)

Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets	Intangible assets as of September 30, 2024 and December 31, 2023 are summarized as follows: Schedule of Intangible Assets Accumulated As of September 30, 2024 Cost Depreciation Net Patent - Denmark $ 36,306 $ 5,934 $ 30,372 Accumulated As of December 31, 2023 Cost Depreciation Net Patent - Denmark $ 35,967 $ 3,064 $ 32,903

Accounts Payable and Accrued _2

Accounts Payable and Accrued Liabilities (Tables)	9 Months Ended
	Sep. 30, 2024
Payables and Accruals [Abstract]
Schedule of Accounts Payable and Accrued Liabilities	Accounts payable and accrued liabilities as of September 30, 2024 and December 31, 2023 are summarized as follows: Schedule of Accounts Payable and Accrued Liabilities Accounts Payable: Sept. 30, 2024 Dec. 31, 2023 Accounting fee $ 29,288 $ 25,597 Auditor fee 48,240 750 Consulting fee 73,266 73,266 Rental expenses 63,992 63,992 Professional fees 98,123 176,767 Others 154,478 42,330 Accounts payable Total $ 467,387 $ 382,702 Accrued liabilities: Sept. 30, 2024 Dec. 31, 2023 Professional fees $ 20,775 $ - Auditor fees 5,000 67,250 General and Administrative 3,187 - Accrued liabilities Total $ 28,962 $ 67,250

Right of Use Assets and Lease_2

Right of Use Assets and Lease Liability (Tables)	9 Months Ended
	Sep. 30, 2024
Right Of Use Assets And Lease Liability
Schedule of Operating Lease Right and Lease Liability	Schedule of Operating Lease Right and Lease Liability September 30, December 31, 2024 2023 Right-of-use asset Right-of-use asset, net $ 1,519,890 $ 1,688,003 Lease liability Current lease liability $ 199,925 $ 183,913 Non-current lease liability 1,422,772 1,559,818 Total lease liability $ 1,622,697 $ 1,743,731 Remaining lease term and discount rate Weighted average remaining lease term 75 84 Discount rate used 10 % 10 %
Schedule of Future Minimum Lease Payments	The following table summarizes the future minimum lease payments due under the Company’s operating leases as of September 30, 2024: Schedule of Future Minimum Lease Payments Remainder of 2024 $ 88,713 Thereafter 2,119,398 Less: imputed interest (585,414 ) Total $ 1,622,697

Related Party transactions (Tab

Related Party transactions (Tables)	9 Months Ended
	Sep. 30, 2024
Related Party Transactions [Abstract]
Schedule of Related Party Transaction	Related party transactions as of September 30, 2024 and December 31, 2023 are summarized as follows: Schedule of Related Party Transaction Sept. 30, 2024 Dec. 31, 2023 Accounts payable $ 416,641 $ 205,558 Accrued liabilities 559,126 296,839 Total $ 975,767 $ 502,397

Stock Based Compensation (Table

Stock Based Compensation (Tables)	9 Months Ended
	Sep. 30, 2024
Share-Based Payment Arrangement [Abstract]
Schedule of Restricted Stock Award Activity	The table below sets forth the original vesting schedule with respect to the RSUs granted on May 10, 2023. Schedule of Restricted Stock Award Activity Vesting Schedule (Number of Shares) Name Title Total RSUs May 10, 2024 May 10, 2025 May 10, 2026 Sune Mathiesen CEO, Director 6,111,111 2,037,037 2,037,037 2,037,037 Paw Juul CTO, Director 5,625,000 1,875,000 1,875,000 1,875,000 Stefan Muehlbauer CFO, Secretary 1,736,111 578,704 578,704 578,703 Kristian Jensen Director 1,458,333 486,111 486,111 486,111 Restricted stock award shares 4,976,852 4,976,852 4,976,851 On February 1, 2024, the Company received the resignation of Kristian Jensen as director. In accordance with the Incentive Plan, the unvested RSU award granted to Mr. Jensen in the amount of 1,458,333 Vesting Schedule (Number of Shares) Name Title Total RSUs May 10, 2024 May 10, 2025 May 10, 2026 Sune Mathiesen CEO, Director 6,111,111 2,037,037 2,037,037 2,037,037 Paw Juul CTO, Director 5,625,000 1,875,000 1,875,000 1,875,000 Stefan Muehlbauer CFO, Secretary 1,736,111 578,704 578,704 578,703 Restricted stock award shares 13,472,222 4,490,741 4,490,741 4,490,740

Organization and Nature of Op_2

Organization and Nature of Operations (Details Narrative) - shares	Feb. 14, 2023	Sep. 30, 2024	Dec. 31, 2023
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Increase in outstanding, shares		306,220,259	296,037,813
Securities Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Shares issued for exchange	206,667,233
Increase in outstanding, shares	287,190,813
Securities Agreement [Member] | Convertible Notes Payable [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Shares issued for convertible units	71,797,703

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ (5,742,263)	$ (3,359,757)
Cash on hand	$ 602,136	$ 847,724

Schedule of Segment Reporting (

Schedule of Segment Reporting (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Total Sales	$ 260,120	$ 251,089
Assets	2,557,550	3,069,604
Sustainable Projects Group [Member]
Total Sales
Assets	49,315	6,090
YER Brands [Member]
Total Sales
Assets
Lithium Harvest [Member]
Total Sales	260,120	251,089
Assets	$ 2,508,235	$ 3,063,514

Summary of accounting policie_3

Summary of accounting policies (Details Narrative)	Sep. 30, 2024
Office lease [Member]
Property, Plant and Equipment [Line Items]
Operating lease interest rate	10%
Lessee operating lease discount rate	2.50%
Software Lease [Member]
Property, Plant and Equipment [Line Items]
Operating lease interest rate	10%
Lessee operating lease discount rate	2.50%
Equipment Lease [Member]
Property, Plant and Equipment [Line Items]
Operating lease interest rate	10%
Lessee operating lease discount rate	2.50%
Service Equipment Lease [Member]
Property, Plant and Equipment [Line Items]
Operating lease interest rate	10%
Lessee operating lease discount rate	2.50%

Other Receivables_Payables (Det

Other Receivables/Payables (Details Narrative)	9 Months Ended
	Sep. 30, 2024
Accounts, Notes, Loans and Financing Receivable [Line Items]
Value added tax rate	22%
DENMARK
Accounts, Notes, Loans and Financing Receivable [Line Items]
Value added tax rate	25%

Schedule of Equipment (Details)

Schedule of Equipment (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Property, Plant and Equipment [Line Items]
Cost	$ 172,528	$ 142,628
Accumulated Depreciation	69,005	39,721
Net	103,523	102,907
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Cost	23,998	21,088
Accumulated Depreciation	13,441	8,461
Net	10,557	12,627
Equipment [Member]
Property, Plant and Equipment [Line Items]
Cost	5,000	5,000
Accumulated Depreciation	5,000	5,000
Net
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Cost	96,221	95,320
Accumulated Depreciation	50,564	26,260
Net	45,657	69,060
Construction in Progress [Member]
Property, Plant and Equipment [Line Items]
Cost	47,309	21,220
Accumulated Depreciation
Net	$ 47,309	$ 21,220

Reverse Acquisition (Details Na

Reverse Acquisition (Details Narrative) - USD ($)	Feb. 14, 2023	Sep. 30, 2024	Dec. 31, 2023
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Increase in outstanding, shares		306,220,259	296,037,813
Securities Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Shares issued for exchange	206,667,233
Increase in outstanding, shares	287,190,813
Fair market purchase price	$ 10,333,362
Securities Agreement [Member] | Convertible Notes Payable [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Shares issued for convertible units	71,797,703

Schedule of Intangible Assets (

Schedule of Intangible Assets (Details) - Patents [Member] - DENMARK - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Finite-Lived Intangible Assets [Line Items]
Cost	$ 36,306	$ 35,967
Depreciation	5,934	3,064
Net	$ 30,372	$ 32,903

Schedule of Accounts Payable an

Schedule of Accounts Payable and Accrued Liabilities (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Payables and Accruals [Abstract]
Accounting fee	$ 29,288	$ 25,597
Auditor fee	48,240	750
Consulting fee	73,266	73,266
Rental expenses	63,992	63,992
Professional fees	98,123	176,767
Others	154,478	42,330
Accounts payable Total	467,387	382,702
Professional fees	20,775
Auditor fees	5,000	67,250
General and Administrative	3,187
Accrued liabilities Total	$ 28,962	$ 67,250

Schedule of Operating Lease Rig

Schedule of Operating Lease Right and Lease Liability (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Right Of Use Assets And Lease Liability
Right-of-use asset, net	$ 1,519,890	$ 1,688,003
Current lease liability	199,925	183,913
Non-current lease liability	1,422,772	1,559,818
Total lease liability	$ 1,622,697	$ 1,743,731
Weighted average remaining lease term	75 months	84 months
Weighted average discount rate	10%	10%

Schedule of Future Minimum Leas

Schedule of Future Minimum Lease Payments (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Right Of Use Assets And Lease Liability
Remainder of 2024	$ 88,713
Thereafter	2,119,398
Less: imputed interest	(585,414)
Total	$ 1,622,697	$ 1,743,731

Right of Use Assets and Lease_3

Right of Use Assets and Lease Liability (Details Narrative)	Sep. 30, 2024
Minimum [Member]
Operating lease term	12 months
Maximum [Member]
Operating lease term	94 months

Notes Payable, Convertible No_2

Notes Payable, Convertible Notes Payable and Obligation to Issue Shares (Details Narrative)

9 Months Ended

12 Months Ended

Jun. 27, 2024 USD ($)

Jun. 27, 2024 DKK (kr)

Apr. 28, 2023 USD ($)

Apr. 28, 2023 DKK (kr)

Mar. 29, 2023 USD ($)

Feb. 14, 2023 USD ($) shares

Mar. 28, 2022

Jul. 23, 2021 USD ($)

Mar. 01, 2019 USD ($)

Sep. 30, 2024 USD ($)

Sep. 30, 2024 DKK (kr)

Sep. 30, 2023 USD ($)

Sep. 30, 2023 DKK (kr)

Dec. 31, 2023 USD ($)

Dec. 31, 2023 DKK (kr)

Jun. 22, 2022 USD ($)

Debt Instrument [Line Items]

Interest rate percentage

15%

Promissory note

$ 10,000

Accrued interest

$ 2,268

$ 764

Chief Executive Officer [Member]

Debt Instrument [Line Items]

Interest rate percentage

3%

3%

3%

Maturity date

May 01, 2023

May 01, 2023

Management fee

$ 82,204

kr 550,000

202,050

kr 1,425,000

Chief Executive Officer [Member] | Note Payable One [Member]

Debt Instrument [Line Items]

Management fee

$ 17,173

kr 118,000

Chief Executive Officer [Member] | Note Payable Two [Member]

Debt Instrument [Line Items]

Management fee

$ 2,183

kr 15,000

Director and Chief Technology Officer [Member]

Debt Instrument [Line Items]

Interest rate percentage

3%

3%

Maturity date

Jun. 30, 2023

Jun. 30, 2023

Management fee

$ 14,506

kr 99,000

Director and Chief Executive Officer [Member]

Debt Instrument [Line Items]

Interest rate percentage

5%

5%

3%

Maturity date

Sep. 30, 2024

Sep. 30, 2024

Management fee

$ 248,715

kr 1,664,079

70,571

kr 497,717

Convertible Promissory Note Payable [Member]

Debt Instrument [Line Items]

Interest rate percentage

10%

Additional loan advance

$ 100,000

$ 25,000

Debt instrument term

2 years

Debt conversion description

The outstanding principal and unpaid accrued interest would automatically convert into shares of the Company’s common stock on or before the maturity date upon the closing of a “Qualified Transaction” in an amount equal to 25% of the fully diluted capitalization of the Company on a post-money basis. In the event that a Qualified Transaction was not consummated on or prior to the maturity date, the lender had the right to convert the principal and unpaid accrued interest of the note into shares of the Company’s common stock in an amount equal to 25% of the fully diluted capitalization of the Company.

Convertible feature shares | shares

71,797,703

Convertible feature value

$ 3,589,885

Loan Agreement [Member]

Debt Instrument [Line Items]

Debt instrument, face amount

$ 50,000

Interest rate percentage

3.50%

Maturity date

Apr. 15, 2024

Apr. 15, 2022

Interest payable

$ 9,776

$ 8,021

Common Stock (Details Narrative

Common Stock (Details Narrative) - USD ($)					3 Months Ended
	Sep. 27, 2024	Dec. 22, 2023	Aug. 18, 2023	Feb. 14, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Subsidiary, Sale of Stock [Line Items]
Stock-based compensation shares	7,903,723
Stock-based compensation value	$ 474,223
Issuance of common stock, value					$ 797,500
Common stock shares, issued					306,220,259		296,037,813
Common stock shares, outstanding					306,220,259		296,037,813
Securities Agreement [Member]
Subsidiary, Sale of Stock [Line Items]
Issuance of common stock, shares				206,667,233
Issuance of common stock, value				$ 10,333,362
Common stock shares, outstanding				287,190,813
Securities Agreement [Member] | Convertible Notes Payable [Member]
Subsidiary, Sale of Stock [Line Items]
Shares issued for convertible units				71,797,703
Shares issued for convertible units, value				$ 3,589,885
Private Placement [Member]
Subsidiary, Sale of Stock [Line Items]
Issuance of common stock, shares	2,278,723
Issuance of common stock, value	$ 797,500
Price per share	$ 0.35
Private Placement [Member] | Investor [Member]
Subsidiary, Sale of Stock [Line Items]
Issuance of common stock, shares		3,341,000	1,500,000
Issuance of common stock, value		$ 1,169,350	$ 375,000
Price per share		$ 0.35	$ 0.25
Private Placement [Member] | Investor One [Member]
Subsidiary, Sale of Stock [Line Items]
Issuance of common stock, shares			4,006,000
Issuance of common stock, value			$ 1,402,100
Price per share			$ 0.35

Schedule of Related Party Trans

Schedule of Related Party Transaction (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Related Party Transaction [Line Items]
Accounts payable	$ 467,387	$ 382,702
Accrued liabilities	28,962	67,250
Related Party [Member]
Related Party Transaction [Line Items]
Accounts payable	416,641	205,558
Accrued liabilities	559,126	296,839
Total	$ 975,767	$ 502,397

Related Party transactions (Det

Related Party transactions (Details Narrative)								3 Months Ended		9 Months Ended
	Jun. 27, 2024 USD ($)	Jun. 27, 2024 DKK (kr)	Apr. 01, 2024 USD ($)	Apr. 28, 2023 USD ($)	Apr. 28, 2023 DKK (kr)	Feb. 14, 2023 USD ($)	Feb. 14, 2023 DKK (kr)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2024 DKK (kr)	Sep. 30, 2023 USD ($)	Sep. 30, 2023 DKK (kr)	Sep. 30, 2024 DKK (kr)	Jun. 27, 2024 DKK (kr)	Dec. 31, 2023	Sep. 30, 2023 DKK (kr)	Jun. 30, 2023 USD ($)	Mar. 29, 2023
Related Party Transaction [Line Items]
Annual salary								$ 137,670	$ 169,176	$ 433,601		$ 368,888
Interest rate percentage																			15%
Stefan Muehlbauer and Tiffany Muehlbauer [Member]
Related Party Transaction [Line Items]
Office expenses								20,647	20,647	20,647		20,647
Chief Financial Officer [Member]
Related Party Transaction [Line Items]
Management fee										143,480		89,375
Office expenses								221,855		221,855								$ 141,715
Pocket expenses										21,481		1,180
Annual salary										$ 200,000
Annual cash bonus, percentage										100%	100%
Stock-based bonus, percentage										100%	100%
Former Chief Technology Officer [Member]
Related Party Transaction [Line Items]
Management fee										$ 25,500		25,500
Salaries								12,766	12,766	12,766		12,766
Chief Executive Officer [Member]
Related Party Transaction [Line Items]
Management fee										82,204	kr 550,000	202,050	kr 1,425,000
Pocket expenses										2,658	kr 17,789	8,051	56,779
Annual salary			$ 300,000			$ 300,000	kr 2,200,000
Annual cash bonus, percentage			150%
Stock-based bonus, percentage			100%
Salaries								220,634	95,708	220,634		95,708		kr 1,476,199			kr 675,000
Notes payable and accrued interest									22			22					155
Interest rate percentage								3%		3%				3%		3%
Annual bonus percentage										150%	150%
Mr.Mathiesen and Lithium Harvest [Member]
Related Party Transaction [Line Items]
Pocket expenses										$ 2,658
Annual salary								$ 150,000		150,000
Director and Chief Executive Officer [Member]
Related Party Transaction [Line Items]
Management fee	$ 248,715	kr 1,664,079										70,571	497,717
Notes payable and accrued interest									17,217			17,217					118,300
Interest rate percentage	5%							3%		3%				3%	5%
Management fees	$ 248,715														kr 1,664,079
Chief Technology Officer [Member]
Related Party Transaction [Line Items]
Management fee										$ 246,611	kr 1,650,000	202,497	kr 1,428,150
Annual salary						$ 300,000	kr 2,200,000
Salaries								$ 337,311	$ 95,261	337,311		$ 95,261		kr 2,256,850			kr 671,850
Annual bonus percentage						150%	150%
Director and Office [Member]
Related Party Transaction [Line Items]
Management fee				$ 14,506	kr 99,000
Interest rate percentage				3%	3%
Sune Mathiesen and PawJuul [Member]
Related Party Transaction [Line Items]
Pocket expenses										$ 1,411

Schedule of Restricted Stock Aw

Schedule of Restricted Stock Award Activity (Details) - shares	Sep. 30, 2024	May 10, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Restricted stock award shares	13,472,222
Chief Executive Officer [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Restricted stock award shares	6,111,111	6,111,111
Chief Technology Officer [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Restricted stock award shares	5,625,000	5,625,000
Chief Financial Officer [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Restricted stock award shares	1,736,111	1,736,111
Director [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Restricted stock award shares		1,458,333
Share-Based Payment Arrangement, Tranche One [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Restricted stock award shares	4,490,741	4,976,852
Share-Based Payment Arrangement, Tranche One [Member] | Chief Executive Officer [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Restricted stock award shares	2,037,037	2,037,037
Share-Based Payment Arrangement, Tranche One [Member] | Chief Technology Officer [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Restricted stock award shares	1,875,000	1,875,000
Share-Based Payment Arrangement, Tranche One [Member] | Chief Financial Officer [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Restricted stock award shares	578,704	578,704
Share-Based Payment Arrangement, Tranche One [Member] | Director [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Restricted stock award shares		486,111
Share-Based Payment Arrangement, Tranche Two [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Restricted stock award shares	4,490,741	4,976,852
Share-Based Payment Arrangement, Tranche Two [Member] | Chief Executive Officer [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Restricted stock award shares	2,037,037	2,037,037
Share-Based Payment Arrangement, Tranche Two [Member] | Chief Technology Officer [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Restricted stock award shares	1,875,000	1,875,000
Share-Based Payment Arrangement, Tranche Two [Member] | Chief Financial Officer [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Restricted stock award shares	578,704	578,704
Share-Based Payment Arrangement, Tranche Two [Member] | Director [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Restricted stock award shares		486,111
Share-Based Payment Arrangement, Tranche Three [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Restricted stock award shares	4,490,740	4,976,851
Share-Based Payment Arrangement, Tranche Three [Member] | Chief Executive Officer [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Restricted stock award shares	2,037,037	2,037,037
Share-Based Payment Arrangement, Tranche Three [Member] | Chief Technology Officer [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Restricted stock award shares	1,875,000	1,875,000
Share-Based Payment Arrangement, Tranche Three [Member] | Chief Financial Officer [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Restricted stock award shares	578,703	578,703
Share-Based Payment Arrangement, Tranche Three [Member] | Director [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Restricted stock award shares		486,111

Stock Based Compensation (Detai

Stock Based Compensation (Details Narrative) - USD ($)			9 Months Ended
	Feb. 01, 2024	May 10, 2023	Sep. 30, 2024
Share-Based Payment Arrangement [Abstract]
Number of shares acquire		$ 45,000,000
Vesting period		10 years
Grant per share		$ 0.072
Stock based compensation expense			$ 640,902
Stock issued period shares restricted stock award	1,458,333

Income Taxes (Details Narrative

Income Taxes (Details Narrative)	9 Months Ended
	Sep. 30, 2024
Income Tax Disclosure [Abstract]
Statutory and effective tax rate	21%
Denmark corporate income tax rate	22%