Quarterly report pursuant to Section 13 or 15(d)

SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)

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SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)
 3 Months Ended 12 Months Ended
Mar. 31, 2024
Mar. 31, 2023
Dec. 31, 2023
Feb. 22, 2024
Jan. 17, 2019
Allowance for doubtful accounts $ 0        
Advertising costs 12,618 $ 29,148      
Impairment of intellectual property $ 0 47,980 $ 47,980    
Aging categories to estimate risk, description The Company used the following aging categories to estimate the risk of delinquency status: (i) 0 days past due; (ii) 1-30 days past due; (iii) 31-60 days past due; (iv) 61-90 days past due; and (v) over 90 days past due        
Impairment loss $ 47,980        
Grant funding       $ 11,029,977  
Grant funding during the first year       4,131,123 $ 2,842,430
Grant funding during the second year       3,638,268 2,831,838
Grant funding during the third year       $ 3,260,586 3,453,367
Grant additional funding during the third year         $ 99,431
Grant receivables 21,042   76,266    
Deferred income 0        
Grant income 112,963 241,149 241,149    
F & A indirect costs 0        
Grant funding indirect cost 516,218        
Research and development expenses $ 213,834 $ 237,387 $ 237,387    
Ownership percentage 50.00%   50.00%    
Royalty obligations description The Company accounted for royalty obligations as debt in accordance with ASC 470-10-25 and derived a debt discount, which is amortized using the straight line method over the expected life of the arrangement, which is 15 years. The Company has no obligation to repay the then outstanding balance if during the expected life of 15 years the treatment is discontinued        
Description of Non-Controlling Interest Due to a management fee equal to 65% of the Medical Corporation’s gross collected monthly revenue, 65% of the Medical Corporation’s earnings was allocated to the Company, and 35% to the non-controlling interest        
Royalty obligations, net $ 7,171,200        
Minimum [Member]          
Property plant and equipment estimated useful lives 5 years        
Maximum [Member]          
Property plant and equipment estimated useful lives 15 years