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Summary of Significant Accounting Policies (Tables)
9 Months Ended 12 Months Ended
Sep. 30, 2023
Dec. 31, 2022
Summary of Significant Accounting Policies    
Schedule of carrying value of convertible debt

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

Balance, December 31, 2022

Issued

Adjustment to fair value

Balance, September 30, 2023

Convertible debt at fair value

$

-

$

3,304,000

$

(387,537)

$

2,916,463

 
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

18,536

18,536

Adjustments to 2021 and 2022 incentives earned

(1,150)

(1,150)

UK research and development incentives cash receipt

 

(104,422)

 

 

(104,422)

Foreign currency translation

 

112

 

(230)

 

(118)

Balance at September 30, 2023

$

22,852

$

18,306

$

41,158

    

Current

    

Long-Term

 

Total

Balance at December 31, 2021

 

$

103,832

$

121,238

$

225,070

UK research and development incentives, transfer

 

121,238

(121,238)

 

UK research and development incentives

24,963

24,963

Additional 2020 incentive earned

107,906

107,906

UK research and development incentives cash receipt

 

(209,166)

 

 

(209,166)

Foreign currency translation

 

(19,612)

 

(849)

 

(20,461)

Balance at December 31, 2022

$

104,198

$

24,114

$

128,312

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

As of September 30, 

    

2023

    

2022

    

Common stock purchase warrants

6,538,500

3,992

Stock options

 

206,589

 

145,505

 

Convertible debt

 

2,159,414

 

162,602

 

Total

 

8,904,503

 

312,099

 

December 31, 

December 31, 

    

2022

    

2021

Common stock purchase warrants

667

221,872

Stock options

 

192,273

 

140,996

Convertible debt

 

162,602

 

162,602

Total

 

355,542

 

525,470