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COST OF SALES (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2023
Cost Of Sales |
SCHEDULE OF COST OF SALES | SCHEDULE OF COST OF SALES
|  | 2023 |  |  | 2022 |
|  | Year ended December 31 |
|  | 2023 |  |  | 2022 |
Salaries and related expenses |  |  | 21,441 |  |  |  | 32,583 |
Materials |  |  | 26,804 |  |  |  | 77,281 |
Vehicle maintenance |  |  | 6,868 |  |  |  | 18,175 |
Travel expenses |  |  | - |  |  |  | 4,115 |
Other expenses |  |  | 65 |  |  |  | 26,159 |
Cost of sales |  |  | 55,178 |  |  |  | 158,313 |

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