v3.23.3
NOTES PAYABLE AND LOAN FACILITY (Tables)
3 Months Ended
Mar. 31, 2023
Short-Term Debt [Line Items]  
SCHEDULE OF LONG - TERM DEBT

The following table summarizes shareholder, convertible and contingently convertible notes payable:

 

   2023   2022 
   March 31,   December 31, 
   2023   2022 
         
Shareholder, convertible and contingently convertible notes  $309,500   $309,500 
Accrued interest   30,778    26,763 
           
Total shareholder notes and accrued interest   340,278    336,263 
           
Less: current maturities   (340,278)   (336,263)
           
Total long-term debt  $-   $- 
SCHEDULE OF RELATED PARTY DEBT

The following table summarizes related party debt:

 

   2023   2022 
   March 31,   December 31, 
   2023   2022 
         
Rotman Family convertible note  $5,000   $5,000 
Rotman Family nonconvertible note   140,000    140,000 
Accrued interest   26,365    24,552 
           
Due to related party   171,365    169,552 
Less: current maturities   (171,365)   (169,552)
           
Due to related party, noncurrent  $-   $- 
Rotman Family Convertible Notes [Member]  
Short-Term Debt [Line Items]  
SCHEDULE OF NOTES PAYABLE

The following table summarizes the Rotman Family Convertible Note:

 

  

          March 31,   December 31, 
          Carrying Amount 
          March 31,   December 31, 
   Issue Date  Principal Amount   2023   2022 
Jamie Rotman 5.00% note due August 2023  08/17/21  $5,000   $5,406   $5,344 
Rotman Family Non Convertible Notes [Member]  
Short-Term Debt [Line Items]  
SCHEDULE OF NOTES PAYABLE

The following table summarizes the Rotman Family Nonconvertible Note:

 

          March 31,   December 31, 
          Carrying Amount 
          March 31,   December 31, 
   Issue Date  Principal Amount   2023   2022 
Bernard Rotman 5.00% note due July 2023  07/18/19  $140,000   $165,958   $164,208