ACCRUED EXPENSES (Details) - USD ($)	Oct. 01, 2023	Jan. 01, 2023
ACCRUED EXPENSES
Accrued real estate taxes	$ 33,487	$ 202,436
Accrued bonus compensation	59,139	59,139
Accrued payroll	190,747	143,481
Accrued payroll and payroll taxes	12,926	12,764
Accrued sales taxes payable	99,330	70,270
Accrued vacation pay	17,663	17,663
Accured gift card liability	19,705	25,965
Other accrued expenses	43,038	802
Accrued expenses	$ 476,035	$ 532,520