PREPAID EXPENSES AND OTHER CURRENT ASSETS (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2024

Dec. 31, 2023

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

SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS

As of September 30, 2024 and December 31, 2023, the prepaid expenses and other current assets of the Company consisted of the following:

	September 30, 2024		December 31, 2023
Prepaid research and development	$	106,138	$	46,320
Prepaid value-added taxes		245,972		243,429
Prepaid insurance		249,048		149,559
Prepaid other		99,061		62,036
Deferred offering costs (see Note 7)		508,599		567,603
Franchise tax receivable		17,758		79,258
R&D tax incentive receivable		—		145,349
Total prepaid expenses and other current assets	$	1,226,576	$	1,293,554

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