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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: SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS
|  | 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: SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS
|  | 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 |

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- Definition Tabular disclosure of the amounts paid in advance for capitalized costs that will be expensed with the passage of time or the occurrence of a triggering event, and will be charged against earnings within one year or the normal operating cycle, if longer; the aggregate carrying amount of current assets, not separately presented elsewhere in the balance sheet; and other deferred costs. + References No definition available. + Details
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