NOTES PAYABLE AND LOAN FACILITY (Tables)

3 Months Ended

Mar. 31, 2024

Short-Term Debt [Line Items]

SCHEDULE OF LONG - TERM DEBT

The following table summarizes shareholder, convertible and contingently convertible notes payable:

	March 31,			December 31,
	2024			2023
Shareholder, convertible and contingently convertible notes	$	309,500		$	309,500
Accrued interest		53,162			46,972
		362,662			356,472
Less: current maturities		(362,662	)		(356,472	)
	$	-		$	-

SCHEDULE OF RELATED PARTY DEBT

The following table summarizes related party debt:

	March 31,			December 31,
	2024			2023
Rotman Family convertible note	$	5,000		$	5,000
Rotman Family nonconvertible note		140,000			140,000
Accrued interest		33,722			31,872
		178,722			176,872
Less: current maturities		(178,722	)		(176,872	)
	$	-		$	-

Rotman Family Convertible Notes [Member]

Short-Term Debt [Line Items]

SCHEDULE OF NOTES PAYABLE

The following table summarizes the Rotman Family Convertible Note:

				Carrying Amount
				March 31,		December 31,
	Issue Date	Principal Amount		2024		2023
Jamie Rotman 5% note due August 2024	08/17/21	$	5,000	$	5,764	$	5,644

Nonconvertible Notes [Member]

Short-Term Debt [Line Items]

SCHEDULE OF NOTES PAYABLE

The following table summarizes the Rotman Family Nonconvertible Note:

				Carrying Amount
				March 31,		December 31,
	Issue Date	Principal Amount		2024		2023
Bernard Rotman 5% note due July 2023	07/18/19	$	140,000	$	172,958	$	171,208