Summary of Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2023

Summary of Significant Accounting Policies

Schedule of carrying value of convertible debt

A roll forward of the carrying value of the convertible debt to June 30, 2023 is as follows:

		Balance, December 31, 2022		Issued		Adjustment to fair value		Balance, June 30, 2023
Convertible debt at fair value	$	-	$	3,304,000	$	(460,000)	$	2,844,000

Schedule of United Kingdom research and development incentives receivable

	Current		Long-Term		Total
Balance at December 31, 2022	$	104,198	$	24,114	$	128,312
UK research and development incentives, transfer		24,114		(24,114)		—
UK research and development incentives		—		12,232		12,232
Additional 2021 incentive earned		425		—		425
UK research and development incentives cash receipt		(104,422)		—		(104,422)
Foreign currency translation		969		410		1,379
Balance at June 30, 2023	$	25,284	$	12,642	$	37,926

Schedule of potentially dilutive adjustments to the weighted average number of common shares excluded from the calculation

	As of June 30,
	2023	2022
Common stock purchase warrants	6,538,500	3,992
Stock options	207,207	146,297
Convertible debt	2,135,178	162,602
Total	8,880,885	312,891