SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Sep. 30, 2024

Accounting Policies [Abstract]

SCHEDULE OF EXCHANGE RATE

Exchange rates used for the translations are as follows:

	September 30, 2024		December 31, 2023
Spot
USD to EUR	$	0.8929	$	0.9009
USD to GBP	$	0.7463	$	0.7874

	September 30, 2024		September 30, 2023
Average
USD to EUR	$	0.9212	$	0.9434
USD to GBP	$	0.7881	$	0.8197

SCHEDULE OF WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING BASIC AND DILUTED NET LOSS PER SHARE

The following is a reconciliation of the weighted average number of common shares outstanding used in calculating the basic and diluted net loss per share:

	For the Three Months Ended September 30,				For the Nine Months Ended September 30,
	2024		2023		2024		2023
Weighted average shares outstanding – basic		1,799,368		696,852		1,515,440		483,146
Warrants for noteholders and placement agents		-		-		44,217		-
Warrants for equity investors		-		-		145,600		-
Shares to be issued		-		-		90,000		-
Weighted average shares outstanding – diluted		1,799,368		696,852		1,795,257		483,146

SCHEDULE OF EARNINGS PER SHARE COMMON STOCK EQUIVALENTS ANTI DILUTIVE

	September 30, 2024		September 30, 2023
Convertible shares under notes payable		-		616,761
Warrants for noteholders and placement agents		44,217		596,926
Warrants for equity investors		145,600		145,600
Shares reserved for issuance for preferred units of Forever 8 Fund, LLC		-		43,000
Convertible notes payable issued in acquisition of Forever 8 Fund, LLC		43,598		55,000
Shares reserved for contingent consideration for acquisition of Forever 8 Fund, LLC		-		74,000
Shares to be issued		90,000		33,000
Total common stock equivalents		323,415		1,564,287