PREPAID EXPENSES AND OTHER CURRENT ASSETS (Tables)

12 Months Ended

Dec. 31, 2023

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS

As of December 31, 2023 and 2022, the prepaid expenses and other current assets of the Company consisted of the following:

	December 31, 2023		December 31, 2022
Prepaid research and development	$	46,320	$	268,686
Prepaid value-added taxes		243,429		159,782
Prepaid insurance		149,559		174,406
Prepaid other		62,036		105,179
Deferred offering costs		567,603		—
Franchise tax receivable		79,258		—
R&D tax incentive receivable		145,349		—
Total prepaid expenses and other current assets	$	1,293,554	$	708,053