Accustem Sciences (ACUT) S-1/A 19 Jan 23 IPO registration (amended) Financial data

Cover

Cover	9 Months Ended
	Sep. 30, 2022
Entity Addresses [Line Items]
Document Type	S-1/A
Amendment Flag	true
Amendment Description	Amendment No. 1
Entity Registrant Name	ACCUSTEM SCIENCES, INC.
Entity Central Index Key	0001850767
Entity Primary SIC Number	2834
Entity Tax Identification Number	87-3774438
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	5 Penn Plaza
Entity Address, Address Line Two	19th Floor
Entity Address, Address Line Three	#1954
Entity Address, State or Province	New York
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	10001
City Area Code	00 44
Local Phone Number	2074952379
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Business Contact [Member]
Entity Addresses [Line Items]
Entity Address, Address Line One	5 Penn Plaza
Entity Address, Address Line Two	19th Floor
Entity Address, Address Line Three	#1954
Entity Address, State or Province	New York
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	10001
City Area Code	00 44
Local Phone Number	2074952379
Contact Personnel Name	Wendy Blosser

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Sep. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
Current Assets
Cash	$ 1,331,960
Related party receivable		1,353,373	$ 1,365,161
Prepaid expenses	282,113
Total Current Assets	1,614,073	1,353,373	1,365,161
Equipment, net	8,585
TOTAL ASSETS	1,622,658	1,353,373	1,365,161
Liabilities
Account payable	154,889	388,681
Related party payable	108,806	190,838	13,322
Accrued expenses	349,183	123,181	42,043
Note Payable	212,056
Total current liabilities	824,934	702,700	55,365
TOTAL LIABILITIES	824,934	702,700	55,365
Stockholders’ Equity
Preferred stock $.001 par value; 10,000,000 shares authorized; none issued and outstanding
Common stock $.001 par value; 150,000,000 shares authorized; 11,346,535, 9,999,132 and 9,999,132 shares issued and outstanding	11,346	9,999	9,999
Additional paid-in capital	4,279,125	1,503,434	1,482,174
Related party subscription receivable		(204,879)	(206,663)
Accumulated other comprehensive income		66,981	78,534
Accumulated deficit	(3,492,747)	(724,862)	(54,248)
TOTAL STOCKHOLDERS’ EQUITY	797,724	650,673	1,309,796
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 1,622,658	$ 1,353,373	$ 1,365,161

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.001	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000	10,000,000
Preferred stock, shares issued	0	0	0
Preferred stock, shares outstanding	0	0	0
Common stock, par value	$ 0.001	$ 0.001	$ 0.001
Common stock, shares authorized	150,000,000	150,000,000	150,000,000
Common stock, shares issued	11,346,535	9,999,132	9,999,132
Common stock, shares outstanding	11,346,535	9,999,132	9,999,132

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Income (Loss) - USD ($)	3 Months Ended		7 Months Ended	9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2020	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
OPERATING EXPENSES
Research and development expenses	$ 58,270	$ 14,125	$ 5,748	$ 133,809	$ 46,869	$ 73,335
General and administrative expenses	840,855	48,597	48,500	2,634,076	80,263	597,279
Total operating expenses	899,125	62,722	54,248	2,767,885	127,132	670,614
LOSS FROM OPERATIONS	(899,125)	(62,722)	(54,248)	(2,767,885)	(127,132)	(670,614)
LOSS, BEFORE TAX	(899,125)	(62,722)	(54,248)	(2,767,885)	(127,132)	(670,614)
Income tax benefit (expense)
NET LOSS	$ (899,125)	$ (62,722)	$ (54,248)	$ (2,767,885)	$ (127,132)	$ (670,614)
Net loss per share attributable to common stockholders, basic and diluted	$ (0.08)	$ (0.01)	$ (0.01)	$ (0.25)	$ (0.01)	$ (0.07)
Weighted average common shares outstanding used in computing net loss per share attributable to common stockholders, basic and diluted	11,337,668	9,999,132	9,999,132	10,904,423	9,999,132	9,999,132
Translation adjustments		$ (33,433)	$ 78,534		$ (16,347)	$ (11,553)
COMPREHENSIVE (LOSS) INCOME	$ (899,125)	$ (96,155)	$ 24,286	$ (2,767,885)	$ (143,479)	$ (682,167)

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Equity - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Subscription Receivable [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Jun. 04, 2020
Beginning balance, shares at Jun. 04, 2020
Net loss					(54,248)	(54,248)
Foreign currency translation adjustment			(10,473)	78,534		68,061
Issuance of common stock in relation of demerger agreement of StemprintER	$ 9,520	1,286,463				1,295,983
Issuance of common stock in relation of demerger agreement of StemprintER, shares	9,520,069
Issuance of common stock in relation of associated supplemental demerger agreement of StemprintER	$ 479	195,711	(196,190)
Issuance of common stock in relation of associated supplemental demerger agreement of StemprintER, shares	479,063
Ending balance, value at Dec. 31, 2020	$ 9,999	1,482,174	(206,663)	78,534	(54,248)	1,309,796
Ending balance, shares at Dec. 31, 2020	9,999,132
Stock based compensation		21,260				21,260
Net loss					(127,132)	(127,132)
Foreign currency translation adjustment		(1,004)	2,813	(16,347)		(14,538)
Ending balance, value at Sep. 30, 2021	$ 9,999	1,502,430	(203,850)	62,187	(181,380)	1,189,386
Ending balance, shares at Sep. 30, 2021	9,999,132
Beginning balance, value at Dec. 31, 2020	$ 9,999	1,482,174	(206,663)	78,534	(54,248)	1,309,796
Beginning balance, shares at Dec. 31, 2020	9,999,132
Stock based compensation		21,260				21,260
Net loss					(670,614)	(670,614)
Foreign currency translation adjustment			1,784	(11,553)		(9,769)
Ending balance, value at Dec. 31, 2021	$ 9,999	1,503,434	(204,879)	66,981	(724,862)	650,673
Ending balance, shares at Dec. 31, 2021	9,999,132
Beginning balance, value at Jun. 30, 2021	$ 9,999	1,482,174	(208,928)	95,260	(118,658)	1,260,207
Beginning balance, shares at Jun. 30, 2021	9,999,132
Stock based compensation		21,260				21,260
Net loss					(62,722)	(62,722)
Foreign currency translation adjustment		(1,004)	5,078	(33,433)		(29,359)
Ending balance, value at Sep. 30, 2021	$ 9,999	1,502,430	(203,850)	62,187	(181,380)	1,189,386
Ending balance, shares at Sep. 30, 2021	9,999,132
Beginning balance, value at Dec. 31, 2021	$ 9,999	1,503,434	(204,879)	66,981	(724,862)	650,673
Beginning balance, shares at Dec. 31, 2021	9,999,132
Stock based compensation		92,629				92,629
Exercise of common stock options	$ 9	8,460				8,469
Exercise of common stock options, shares	9,433
Net loss					(2,767,885)	(2,767,885)
Foreign currency translation adjustment				(66,981)		(66,981)
Issuance of common stock	$ 1,338	2,674,602				2,675,940
Issuance of common stock, shares	1,337,970
Receipt of subscription receivable			204,879			204,879
Ending balance, value at Sep. 30, 2022	$ 11,346	4,279,125			(3,492,747)	797,724
Ending balance, shares at Sep. 30, 2022	11,346,535
Beginning balance, value at Jun. 30, 2022	$ 11,337	4,232,851			(2,593,622)	1,650,566
Beginning balance, shares at Jun. 30, 2022	11,337,571
Stock based compensation		38,001				38,001
Exercise of common stock options	$ 9	8,273				8,282
Exercise of common stock options, shares	8,964
Net loss					(899,125)	(899,125)
Ending balance, value at Sep. 30, 2022	$ 11,346	$ 4,279,125			$ (3,492,747)	$ 797,724
Ending balance, shares at Sep. 30, 2022	11,346,535

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	3 Months Ended		7 Months Ended	9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2020	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (899,125)	$ (62,722)	$ (54,248)	$ (2,767,885)	$ (127,132)	$ (670,614)
Adjustments to reconcile net loss to net cash used in operating activities:
Foreign currency translation				(66,981)	(14,538)
Depreciation	907	0		2,414
Stock based compensation				92,629	21,260	21,260
Changes in assets and liabilities:
Related party receivable				1,353,373	18,586
Prepaid expenses				157,009
Account payable				(233,791)	41,414	394,666
Related party payable			13,054	(82,033)	60,983	172,966
Accrued expenses			41,194	229,940	(573)	81,722
NET CASH FLOWS FROM OPERATING ACTIVITIES				(1,315,325)
Investing Activities
Purchases of equipment				(10,999)
Net cash used in investing activities				(10,999)
Financing Activities
Proceeds from receipt of subscription receivable				204,879
Proceeds from issuance of common stock				2,675,940
Proceeds from exercise of options				8,469
Payments on note payable				(231,004)
Net cash provided by financing activities				2,658,284
NET CHANGE IN CASH				1,331,960
CASH, BEGINNING OF YEAR
CASH , END OF YEAR	$ 1,331,960			1,331,960
Non cash items investing and financing activities:
Issuance of Note Payable for payment of prepaid expense				439,122
Shares issued for the demerger agreement of StemprintER/ Related party receivable			1,295,983
Shares issued for the associated supplemental demerger agreement of StemprintER/ Related party subscription receivable			$ 196,190
Supplemental cash flow information
Cash paid for interest				$ 5,726

NATURE OF BUSINESS

NATURE OF BUSINESS	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
NATURE OF BUSINESS	1. NATURE OF BUSINESS AccuStem Sciences, Inc. is an early-stage life sciences company committed to developing and commercializing novel products for the treatment and management of many cancers. The principal activities of the Company are that of a genomics-based personalized medicine business, particularly focused on breast and lung cancer patients. Impact of the COVID-19 Pandemic In early 2020, an outbreak of the novel strain of coronavirus (COVID-19) emerged globally. As a result, there have been mandates from federal, state and local authorities resulting in an overall decline in economic activity. There have been no material impacts from COVID-19 on the Company’s operations for the nine months ended September 30, 2022 and 2021. However, it is possible that the pandemic will continue to significantly impact economies worldwide, which could result in adverse effects on the Company’s operations. The extent of the impact of COVID-19 on operations, liquidity, financial condition, and results of operations remain uncertain at this time. Liquidity and Going Concern The condensed consolidated financial statements have been prepared on the going concern basis, which contemplates the realization of assets and discharge of liabilities in the normal course of business. The Company has financed its activities principally from support from a related party. The Company has incurred a net loss in every fiscal period since inception. For the nine months ended September 30, 2022, the Company incurred a net loss of $ 2,767,885 3,492,747 Management believes that the Company does not have sufficient cash and current assets to support its operations through at least 12 months from the issuance date of these condensed consolidated financial statements, and will require significant additional cash resources to continue its planned research and development activities. The Company will need additional funds for promoting new products and working capital required to support research and development activities and generate sales from its products. There can be no assurance, however, that such financing will be available when needed, if at all, or on favorable terms and conditions. The precise amount and timing of the funding needs cannot be determined accurately at this time, and will depend on a number of factors, including the quality of product development efforts, management of working capital, and the continuation of normal payment terms and conditions for purchase of services. In order to address its capital needs, including its planned research and development activities and other expenditures, the Company is actively pursuing additional equity financing in the form of a private investment and public equity. The Company has been in ongoing discussions with institutional investors and other parties with respect to such possible offerings. Adequate financing opportunities might not be available to the Company, when and if needed, on acceptable terms or at all. If the Company is unable to obtain additional financing in sufficient amounts or on acceptable terms or if the Company fails to consummate the private placement or a public offering, the Company will be forced to delay, reduce or eliminate some or all of its research and development programs and product portfolio expansion, which could adversely affect its operating results or business prospects. Although management continues to pursue these plans, there is no assurance that the Company will be successful in obtaining sufficient funding in terms acceptable to the Company to fund continuing operations, if at all. After considering the uncertainties, management determined it is appropriate to continue to adopt the going concern basis in preparing the condensed consolidated financial statements.	1. DESCRIPTION OF BUSINESS NATURE OF BUSINESS Accustem Sciences Inc. and its subsidiary (“the Company”) was incorporated on July 28, 2021, in Delaware, United States. The Company is an early- stage life sciences company committed to developing and commercializing novel products for the treatment and management of many cancers. The principal activities of the Company are that of a genomics-based personalized medicine business, particularly focused on breast cancer patients. The consolidated position of the Company is a result of the demerger of the legal entity StemPrintER Sciences Limited (“StemPrintER”) from Tiziana Life Sciences plc (“Tiziana”) by Accustem Sciences Limited (“Limited”) on October 30, 2020. Limited was incorporated on June 5, 2020. On March 12, 2021 and further amended on May 7, 2021 and June 1, 2021, Limited filed a registration statement on Form 20-F with the US Securities and Exchange Commission pursuant to the Securities Exchange Act of 1934, to effect the demerger transaction. The registration statement was declared effective on July 1, 2021. The transaction is as detailed in the steps below: Pursuant to an agreement entered into in October 2020, Tiziana transferred all the ownership rights and intellectual property relating to StemPrintER along with a commitment to pay $ 1,353,373 3,070,000 On October 5, 2020, Limited entered into an agreement with Tiziana to acquire the outstanding shares of StemPrintER, including the ownership rights and intellectual property relating to the StemPrint project and cash receivable of $ 1,353,373 9,520,069 0.001 479,063 0.001 204,879 On November 1, 2021, Limited announced its intention to put in place a new parent company (formerly Accustem Sciences Limited and subsidiary), being Accustem Sciences, Inc., a Delaware-incorporated company, pursuant to a Scheme of Arrangement under United Kingdom “UK” law. Pursuant to Rule 12g-3(a) of the Securities Act of 1934, on December 1, 2021 (“Effective Date”), Limited completed the company’s redomiciliation from the UK to Delaware, United States. In connection with the completion of the redomiciliation, the Company acquired all of the issued share capital of Limited in exchange for the issuance of the Company’s common stock and became the successor issuer to Limited. The Company and its subsidiary will conduct the same business and operations after the redomiciliation as Limited had been conducting prior to the redomiciliation and there are no expected changes to the day-to-day operation of the business of the Company or its strategy. Due to the entities being under common control, the acquisition was accounted for based on existing carrying amounts. The consolidated financial statements for periods prior to the redomiciliation are the consolidated statements of Limited as the predecessor to the Company for accounting and reporting purposes. On December 30, 2021, the Company and the Board approved for the dissolution of Limited, effective December 30, 2021. Limited’s wholly owned subsidiary, StemPrintER Sciences Limited, common shares was transferred to Accustem Sciences, Inc. This dissolution had no impact on the Company’s results for the year ended December 31, 2021. On the effective date of the redomiciliation, the Company also completed a 20:1 199,988,724 9,999,132 (i) every 20 ordinary shares, £0.01 par value per share, of Limited (the “Limited Ordinary Shares”) were exchanged for one share of common stock, $0.001 par value per share, of the Company (the “Company Common Stock”) and (ii) every 10 Accustem American Depository Shares (“ADS”) representing two Limited Ordinary Shares were exchanged for one share of the Company’s Common Stock, which resulted in the Company becoming the holding company of Limited All share and per share amounts in these consolidated financial statements and related notes for periods prior to the redomiciliation have been retroactively adjusted to reflect the effect of the 20:1 exchange ratio. These consolidated financial statements have been prepared for the periods from June 5, 2020 (period of inception) to December 31, 2020 and for the year ended December 31, 2021. Shares of Limited’s common stock issued in connection trade over-the-counter market under the ticker symbol “ACMSY”. On March 23, 2022 the Company’s common stock shares began trading within the OTC Markets under the ticker symbol “ACUT”. Impact of the COVID-19 Pandemic In early 2020, an outbreak of the novel strain of coronavirus (COVID-19) emerged globally. As a result, there have been mandates from federal, state and local authorities resulting in an overall decline in economic activity. There have been no material impacts from COVID-19 on the Company’s operations for the periods ended December 31, 2021 and 2020. However, it is possible that the pandemic will continue to significantly impact economies worldwide, which could result in adverse effects on the Company’s operations. The extent of the impact of COVID-19 on operations, liquidity, financial condition, and results of operations remain uncertain at this time. Liquidity and Going Concern The consolidated financial statements have been prepared on the going concern basis, which contemplates the realization of assets and discharge of liabilities in the normal course of business. The Company has financed its activities principally from support from a related party. The Company has incurred a net loss in every fiscal period since inception. For the year ended December 31, 2021, the Company incurred a net loss of $ 670,614 724,862 Management believes that the Company does not have sufficient cash and current assets to support its operations through at least 12 months from the issuance date of these consolidated financial statements, and will require significant additional cash resources to continue its planned research and development activities. The Company will need additional funds for promoting new products and working capital required to support research and development activities and generate sales from its products. There can be no assurance, however, that such financing will be available when needed, if at all, or on favorable terms and conditions. The precise amount and timing of the funding needs cannot be determined accurately at this time, and will depend on a number of factors, including the quality of product development efforts, management of working capital, and the continuation of normal payment terms and conditions for purchase of services. Subsequent to year end, management notes the Company has received net repayment of related party receivable/payable in the amount of $ 1,288,310 2,675,940 see Note 10 - Subsequent Events. In order to address its capital needs, including its planned research and development activities and other expenditures, the Company is actively pursuing additional equity financing in the form of a private placement. The Company has been in ongoing discussions with institutional investors and other parties with respect to such possible offerings. Adequate financing opportunities might not be available to the Company, when and if needed, on acceptable terms or at all. If the Company is unable to obtain additional financing in sufficient amounts or on acceptable terms or if the Company fails to consummate the private placement or a public offering, the Company will be forced to delay, reduce or eliminate some or all of its research and development programs and product portfolio expansion, which could adversely affect its operating results or business prospects. Although management continues to pursue these plans, there is no assurance that the Company will be successful in obtaining sufficient funding in terms acceptable to the Company to fund continuing operations, if at all. After considering the uncertainties, management determined it is appropriate to continue to adopt the going concern basis in preparing the consolidated financial statements.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The principal accounting policies applied in the preparation of these condensed consolidated financial statements are set out below. Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with U.S. Generally Accepted Accounting Principles (“U.S. GAAP”) and applicable rules and regulations of the U.S. Securities and Exchange Commission (“SEC”) regarding interim financial reporting. Certain information and note disclosures normally included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to such rules and regulations. Therefore, these condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes included in our Annual Report on Form 10-K for the fiscal year ended December 31, 2021, as filed with the SEC on April 18, 2022. Unless otherwise indicated, all references to “$” are to U.S. dollars, and all references to “£” or “GBP” are to Great Britain Pounds. The Company’s reporting currency is U.S. dollars. Basis of Consolidation The condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary after elimination of intercompany transactions and balances. Use of Estimates The preparation of financial statements in conformity with GAAP requires management of the Company to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of income and expenses during the reporting period. Actual results could differ from those estimates. Comprehensive Loss Comprehensive loss of all periods presented is comprised primarily of net loss and foreign currency translation adjustments. Risk and Uncertainties The Company is subject to a number of risks similar to those of other companies of similar size in its industry, including but not limited to, the success of its exploration to research and development activities, need for additional capital (or financing) to fund operating losses, competition from substitute products and services from larger companies, protection of proprietary technology, patent litigation, dependence on key individuals, and risks associated with changes in information technology. Cash The Company considers all highly liquid investments purchased with an original maturity date of three months or less at the date of purchase and money market accounts to be cash equivalents. At September 30, 2022 and December 31, 2021, the Company had no Concentrations of Credit Risk Financial instruments that potentially subject the Company to significant contribution of credit risk consist of cash. Periodically, the Company maintains deposits in financial institutions in excess of government insured limits. Management believes that the Company is not exposed to significant credit risk as the Company’s deposits are held at financial institutions that management believes to be of high credit quality and the Company has not experienced any losses in these deposits. Equipment, net Equipment is stated at cost, less accumulated depreciation. The Company depreciates its equipment for financial reporting purposes using the straight-line method over the estimated useful lives of the assets. The Equipment consists of computer equipment, which has a useful life of 3 Share-based Compensation The Company may award stock options, performance-based options and other equity-based instruments to its employees, directors and consultants. Compensation cost related to equity-based instruments is based on the fair value of the instrument on the grant date, and is recognized over the requisite service period on a straight-line basis over the vesting period except for performance-based options. Performance-based stock options vest based on the achievement of performance targets. Compensation costs associated with performance-based option awards are recognized over the requisite service period based on probability of achievement. Performance-based stock options require management to make assumptions regarding the likelihood of achieving performance targets. The Company estimates the fair value of service based and performance-based stock option awards, including modifications of stock option awards, using the Black-Scholes option pricing model. This model derives the fair value of stock options based on certain assumptions related to expected stock price volatility, expected option life, risk-free interest rate and dividend yield. Recent Accounting Standards Adopted Accounting Standards None Standards not yet adopted None	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The principal accounting policies applied in the preparation of these consolidated financial statements are set out below. Basis of Presentation The accompanying financial statements have been prepared in conformity with accounting principles generally accepted in United States of America (“GAAP”) and are in U.S. dollars. Unless otherwise indicated, all references to “$” are to United States dollars, and all references to “GBP” are to Great Britain Pounds. The Company’s reporting currency is U.S. dollars. Basis of Consolidation The accompanying audited consolidated financial statements include the accounts of Accustem Sciences Inc. as well as its wholly-owned subsidiary. The Company consolidates all entities over which the Company has the power to govern the financial and operating policies and therefore exercises control, and upon which the Company has a controlling financial interest. The existence and effect of both current voting rights and potential voting rights that are currently exercisable or convertible are considered when assessing whether control of an entity is exercised. The subsidiary is consolidated from the date at which the Company obtains control and are de-consolidated from the date at which control ceases. Inter-company transactions and balances between companies are eliminated upon consolidation. Accounting policies of the subsidiary has been changed where necessary to ensure consistency with the policies adopted by the Company. Prior to the redomiciliation, Limited reported its consolidated financial statements in accordance with International Financial Reporting Standards (“IFRS”). Following the redomiciliation, the Company transitioned to GAAP and applied GAAP retrospectively for all prior periods presented. In the opinion of management, all necessary adjustments (consisting of normal recurring adjustments, intercompany adjustments, reclassifications and non-recurring adjustments) have been recorded to present fairly our financial position as of December 31, 2021 and 2020, and the results of operations, and cash flows for the periods ended December 31, 2021 and 2020. The Company and its subsidiary have historically been under common control. The redomiciliation and related internal reorganization was accounted for consistent with a reorganization of entities under common control in accordance with ASC 805 - Business Combinations Comprehensive income(loss) Comprehensive income (loss) of all periods presented is comprised primarily of net loss and foreign currency translation adjustments. Use of Estimates The preparation of financial statements in conformity with GAAP requires management of the Company to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of income and expenses during the reporting period. Actual results could differ from those estimates. Risk and Uncertainties The Company is subject to a number of risks similar to those of other companies of similar size in its industry, including but not limited to, the success of its exploration to research and development activities, need for additional capital (or financing) to fund operating losses, competition from substitute products and services from larger companies, protection of proprietary technology, patent litigation, dependence on key individuals, and risks associated with changes in information technology. Impairment of Long-lived Assets The Company reviews the recoverability of its long-lived assets (or asset groups) in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 360 (“ASC 360”) Property, Plant, and Equipment Income Taxes The Company accounts for income taxes under ASC 740 - Income Taxes The Company intends to continue maintaining a full valuation allowance on its deferred tax assets until there is sufficient evidence to support reversal of all or a portion of the allowances. In establishing the full valuation allowance position, the Company considered all available evidence, including all potential sources of taxable income, future reversals of taxable temporary differences, projections of taxable income, and income from tax planning strategies, as well as any other available and relevant information. Existing valuation allowances are re-examined each period. If it were determined that it is more likely than not that a deferred tax asset will be realized, the appropriate amount of the valuation allowance, if any, would be released in the period this determination is made. Tax positions not deemed to meet a more-likely-than-not threshold would be recorded as a tax expense in the current year. There were no uncertain tax positions that require accrual or disclosure to the financial statements as of December 31, 2021 and 2020. Tax positions taken or expected to be taken in the course of preparing the Company’s tax returns are required to be evaluated to determine whether the tax positions are “more-likely-than-not” of being sustained by the applicable tax authority. Research and Development Expenses Research and product development costs are expensed as incurred under ASC 730 - . Research and Development Segment Information The Company applies ASC 280, Segment Reporting Fair Value of Financial Instruments The Company classifies a financial instrument, or its component parts, as a financial liability, a financial asset or an equity instrument in accordance with the substance of the contractual arrangement and the definitions of a financial liability, a financial asset and an equity instrument. The Company evaluates the terms of the financial instrument to determine whether it contains an asset, a liability or an equity component. Such components shall be classified separately as financial assets, financial liabilities or equity instruments. The Company’s financial liabilities include trade and other payables. The carrying value of such amounts approximate fair value based on the short-term nature of the items. The Company does not hold any financial assets or liabilities at fair value through profit or loss or fair value through other comprehensive income Stock-based compensation expenses The Company recognizes stock-based compensation expense for awards of equity instruments to employees and non-employees based on the grant-date fair value of those awards in accordance with ASC 718 - Stock Compensation. The Company’s stock-based payments include stock options. Stock-based compensation expense is included in general and administrative expenses and research and development expenses in the Statements of Operations. Loss per Share The Company computes loss per share in accordance with ASC 260 - Earnings per Share Foreign Currencies The consolidated financial statements are presented in United States dollars which is the Company’s reporting and functional currency as the Company’s operating and capital costs are transacted in U.S. dollars. The Company’s fully consolidated subsidiary functional currency continued to be GBP, which is the currency of the primary economic environment in which the entities operated. The financial results and position of foreign operations whose functional currency was different from the Company’s reporting currency were translated as follows: ● assets and liabilities were translated at year-end exchange rates prevailing at that reporting date; ● income and expenses were translated at average exchange rates for the period; and ● equity transactions including retained earnings/accumulated deficit were translated at the exchange rates prevailing at the date of the transaction. Gains and losses arising from translations or settlements of foreign currency denominated transactions or balances were included in the determination of income. “Other comprehensive loss,” in the consolidated statements of comprehensive loss, included foreign currency translation adjustments for the periods ended December 31, 2021 and 2020. Recently Issued and Adopted Accounting Standards The Company is an emerging growth company, as defined in the Jumpstart Our Business Startups Act of 2012 (“JOBS Act”). Under the JOBS Act, emerging growth companies can delay adopting new or revised accounting standards issued subsequent to the enactment of the JOBS Act until those standards apply to private companies. The Company has elected to use this extended transition period for complying with new or revised accounting standards that have different effective dates for public and private companies until the earlier of the date that it (i) is no longer an emerging growth company or (ii) affirmatively and irrevocably opts out of the extended transition period provided in the JOBS Act. As a result, the consolidated financial statements may not be comparable to companies that comply with the new or revised accounting pronouncements as of public company effective dates. The JOBS Act does not preclude an emerging growth company from early adopting new or revised accounting standards. As described below, the Company has early adopted certain accounting pronouncements before the due date for emerging growth companies. The Company expects to use the extended transition period for any other new or revised accounting standards during the period for which the Company remains an emerging growth company. The Company considers the applicability and impact of all Accounting Standards Updates (“ASUs”). ASUs not discussed below were assessed and determined to be either not applicable or are expected to have minimal impact on the Company’s financial statements. Effective June 5, 2020, ASU 2018-07, “ Compensation—Stock Compensation Compensation—Stock Compensation Effective July 1, 2020, we early adopted ASU 2019-12, “Income Taxes -ASC 740 : Simplifying the Accounting for Income Taxes Issued Accounting Standards Not Yet Adopted In February 2016, the FASB issued ASU No. 2016-02 as amended, Leases In August 2020, the FASB issued ASU 2020-06, Debt—Debt with Conversion and Other Options Derivatives and Hedging— Contracts in Entity’s Own Equity As a result, after adopting the ASU’s guidance, entities will not separately present in equity an embedded conversion feature in such debt. Instead, they will account for a convertible debt instrument wholly as debt, and for convertible preferred stock wholly as preferred stock (i.e., as a single unit of account), unless (1) a convertible instrument contains features that require bifurcation as a derivative under ASC 815 or (2) a convertible debt instrument was issued at a substantial premium. ASU 2020-06 is effective for public business entities that meet the definition of an SEC filer, excluding entities eligible to be smaller reporting companies as defined by the SEC, for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. The Company will adopt the provisions of ASU 2020-06 effective January 1, 2024 and is currently assessing potential impacts. In May 2021, the FASB issued ASU 2021-04, “ Issuer’s Accounting for Certain Modifications or Exchanges of Freestanding Equity Classified Written Call Options

ACQUISITION OF STEMPRINTER SCIE

ACQUISITION OF STEMPRINTER SCIENCES LIMITED AND EQUITY RAISE	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Business Combination and Asset Acquisition [Abstract]
ACQUISITION OF STEMPRINTER SCIENCES LIMITED AND EQUITY RAISE	3. ACQUISITION OF STEMPRINTER SCIENCES LIMITED AND EQUITY RAISE The consolidated position of the Company is a result of the demerger of StemPrintER Sciences Limited (“StemPrintER”) from Tiziana Life Sciences plc (“ October 30, 2020. On October 5, 2020, AccuStem Sciences Limited (“Limited”) entered into an agreement with Tiziana to acquire its subsidiary StemPrintER, including the ownership rights and intellectual property relating to the StemPrintER project, the SPARE project and cash receivable of $ 1,353,373 9,520,069 0.001 479,063 0.001 204,879 Business Combinations Research and Development Business Combinations The transfer of all the ownership rights and intellectual property was treated as an asset transfer. The treatment as a separate asset acquisition at this stage reflected the fact that, immediately prior to transfer, Tiziana carried out only limited maintenance type activity on the StemPrintER project and the concentration of fair value was in the StemPrintER intellectual property asset. In March 2022, per the terms of the supplemental agreement to the demerger agreement, Tiziana invested $ 2,765,940 2,000,000 1,337,970	3. ACQUISITION OF STEMPRINTER SCIENCES LIMITED ACQUISITION OF STEMPRINTER SCIENCES LIMITED AND EQUITY RAISE The consolidated position of the Company is a result of the demerger of StemPrintER from Tiziana on October 30, 2020. The transaction is detailed in the steps below and described in Note 1. On October 5, 2020, Limited entered into an agreement with Tiziana to acquire its subsidiary StemPrintER, including the ownership rights and intellectual property relating to the StemPrint project and cash receivable of $ 1,353,373 9,520,069 0.001 479,063 0.001 204,879 The Company considered ASC 805 - Business Combinations Research and Development Business Combinations The transfer of all the ownership rights and intellectual property was treated as an asset transfer. The treatment as a separate asset acquisition at this stage reflected the fact that, immediately prior to transfer, Tiziana carried out only limited maintenance type activity on the StemPrintER project and the concentration of fair value was in the StemPrintER intellectual property asset. In addition, per the terms of the supplemental agreement to the demerger agreement, Tiziana agreed to invest for $ 2,706,746 2,000,000

NOTE PAYABLE

NOTE PAYABLE	9 Months Ended
	Sep. 30, 2022
Debt Disclosure [Abstract]
NOTE PAYABLE	4. NOTE PAYABLE On May 20, 2022, the Company entered into a one-year Directors and Officers Liability Insurance agreement for $ 439,122 88,000 3.95 35,751 212,056

EQUIPMENT

EQUIPMENT	9 Months Ended
	Sep. 30, 2022
Property, Plant and Equipment [Abstract]
EQUIPMENT	5. EQUIPMENT Equipment consists of the following:   SCHEDULE OF PROPERTY AND EQUIPMENT September 30, 2022 December 31, 2022 Computer equipment $ 10,999 - Less: Accumulated depreciation 2,414 - Equipment, net $ 8,585 - Depreciation expense was approximately $ 907 0 2,414 0 Depreciation expense is included within General and Administrative expenses in the accompanying Condensed Consolidated Statement of Operations and Comprehensive Loss.

LICENSE

LICENSE	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
LICENSE	6. LICENSE On June 24, 2014, Tiziana entered into an exclusive license agreement with IEO/University of Milan, pursuant to which it obtained a worldwide, royalty-bearing, exclusive license under certain patents and a worldwide, royalty-bearing, non-exclusive license under certain know-how, respectively, of IEO/University of Milan to develop and commercialize licensed products in connection with a multi-gene prognostic tool. This license was assigned to the Company pursuant to the terms of the acquisition of StemprintER as noted in Note 3. The license provides for full control and authority over the research, development and commercialization of licensed products and are required to use commercially reasonable efforts in connection with the development and commercialization of the licensed products. For the term of the license, the following milestone payments are required to be made (converted from EUROS to USD using exchange rate of €1:$1.0176) ● € 50,000 ($ 50,880 ) within 30 days of completion of development of a commercial test; ● € 100,000 ($ 101,760 ) within 30 days of the first commercial sale of a licensed product; and ● € 150,000 ($ 152,640 ) within 30 days of first regulatory approval in the U.S. or any other major market. Tiziana was also required, as licensee prior to the assignment to us of the License, to fund € 50,000 ($ 50,880 ) per year for sponsored research for up to four years from the effective date of the license (2014-2018), subject to certain conditions. The license also requires payment for all ongoing patent prosecution and maintenance costs and for the royalty term (until the expiration of the last claim in an issued, unexpired patent within the licensed patents or a claim that has not been pending more than four years which covers the sale of such licensed product or service in such country) a royalty of 1.5% on net sales of licensed products and services (and a 15% royalty of sub-license revenues for each country for the term of the license). The license agreement may be terminated at any time on 30 days’ notice and either party may terminate the license by written notice for a material payment breach or any other material breach, subject to 45-day and 120-day periods, respectively. Absent early termination, the license will remain in effect, on a product by product and country by country basis, until the date on which the patents and patent applications expire. The license may also be terminated in the case of insolvency. For the three and nine months ended September 30, 2022 and 2021, the Company did not recognize any expense related to this license agreement.	4. LICENSE On June 24, 2014, Tiziana entered into an exclusive license agreement with IEO/University of Milan, pursuant to which it obtained a worldwide, royalty-bearing, exclusive license under certain patents and a worldwide, royalty-bearing, non-exclusive license under certain know-how, respectively, of IEO/University of Milan to develop and commercialize licensed products in connection with a multi-gene prognostic tool. This license was assigned to the Company pursuant to the terms of the acquisition of StemprintER as noted in Note 3. The license provides for full control and authority over the research, development and commercialization of licensed products and are required to use commercially reasonable efforts in connection with the development and commercialization of the licensed products. Following completion of the research plan, the following various diligence requirements must be met: For the term of the license, the following milestone payments were required to be made (converted from EUROS to USD using exchange rate of €1:$1.1324) ● € 50,000 56,620 ● € 100,000 113,240 ● € 150,000 169,860 Tiziana was also required, as licensee prior to the assignment to us of the License, to fund € 50,000 56,620 For the period ended December 31, 2021 and year ended December 31, 2021, the Company recognized $0 and $0 in expenses related to this license agreement.

LOSS PER SHARE

LOSS PER SHARE	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Earnings Per Share [Abstract]
LOSS PER SHARE	7. LOSS PER SHARE Basic and diluted net loss per common share were the same since the inclusion of common shares issuable pursuant to the exercise of options in the calculation of diluted net loss per common shares would have been antidilutive. For the three and nine months ended September 30, 2022 and 2021, loss per share of the Company are as follows:   SCHEDULE OF LOSS PER SHARE Three Months Ended September 30 Nine Months Ended September 30 2022 2021 2022 2021 Numerator: Net Loss $ (899,125 ) $ (62,722 ) $ (2,767,885 ) $ (127,132 ) Net loss per share attributable to common stockholders $ (899,125 ) $ (62,722 ) $ (2,767,885 ) $ (127,132 ) Denominator: Weighted average common shares outstanding, basic and diluted 11,337,668 9,999,132 10,904,423 9,999,132 Net loss per share attributable to common stockholders, basic and diluted $ (0.08 ) $ (0.01 ) $ (0.25 ) $ (0.01 ) The Company’s potentially dilutive securities, which include stock options and warrants, have been excluded from the computation of diluted net loss per common share as the effect would be to reduce the net loss per share. Therefore, the weighted-average number of common shares outstanding used to calculate both basic and diluted net loss per share attributable to common shareholders is the same. The Company excluded the following from the computation of diluted net loss per share attributable to common stockholders for the three months and nine months ended September 30, 2022 and 2021 because including them would have had an anti-dilutive effect.   SCHEDULE OF COMPUTATION OF DILUTED NET LOSS PER SHARE Three Months Ended September 30 Nine Months Ended September 30 2022 2021 2022 2021 Shares issuable upon exercise of stock options 207,825 100,005 207,825 100,005 Total 207,825 100,005 207,825 100,005	5. LOSS PER SHARE Basic and diluted net loss per common share were the same since the inclusion of common shares issuable pursuant to the exercise of options in the calculation of diluted net loss per common shares would have been antidilutive. For the periods ended December 31, 2021 and 2020, loss per share of the Company are as follows: SCHEDULE OF LOSS PER SHARE For the Year Ended December 31, For the Period from June 5, 2020 (date of inception) to December 31, 2021 2020 Numerator: Net Loss $ (670,614 ) $ (54,248 ) Net loss attributable to common shareholders $ (670,614 ) $ (54,248 ) Denominator: Weighted-average common shares outstanding, basic and diluted 9,999,132 9,999,132 Net loss per common share, basic and diluted $ (0.07 ) $ (0.01 ) The Company’s potentially dilutive securities, which include stock options, have been excluded from the computation of diluted net loss per common share as the effect would be to reduce the net loss per share. Therefore, the weighted-average number of common shares outstanding used to calculate both basic and diluted net loss per share attributable to common shareholders is the same. The Company excluded the following from the computation of diluted net loss per share attributable to common stockholders for the years ended December 31, 2021 and 2020 because including them would have had an anti-dilutive effect: SCHEDULE OF COMPUTATION OF DILUTED NET LOSS PER SHARE For the Year December 31, For the Period (date of inception) to December 31, 2021 2020 Stock options to purchase common stock outstanding 100,005 — Total 100,005 —

SHARE-BASED COMPENSATION

SHARE-BASED COMPENSATION	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Share-Based Payment Arrangement [Abstract]
SHARE-BASED COMPENSATION	8. SHARE-BASED COMPENSATION In August 2021, Limited adopted the 2021 Omnibus Equity Incentive Plan (the “Incentive Plan”). The Incentive Plan provides that the Company may grant Options, Stock Appreciation Rights, Restricted Stock, Restricted Stock Units, and Other Share-Based Awards to selected employees, directors, and independent contractors of the Company. Each Award shall be exercisable at such time or times and subject to such terms and conditions set forth in the Incentive Plan, as shall be determined by the administrator in the applicable award agreement. Total shares authorized by the plan was 2,500,000 Awards under the Incentive Plan are exercisable for up to 10 1,092,756 Options On December 1, 2021 (the “Effective Date”), Limited completed the Company’s redomiciliation from the United Kingdom to Delaware (see Note 1). As of the Effective Date, the option instruments to purchase Limited Ordinary Shares granted by Limited (the “Old Options”) were exchanged automatically in consideration of the grant of new options by New AccuStem which, in the opinion of the board of directors of Limited, are equivalent to the Old Options, but relate to the New AccuStem Common Stock. As of the Effective Date, New AccuStem assumed Limited’s obligations under its 2021 Incentive Plan and other arrangements under which incentives in relation to Limited Ordinary Shares were agreed with before the effective date of the redomiciliation and the Company replaced all equity awards granted under the Limited Plan with equivalent equity awards for New AccuStem Common Stock. Also, as of the Effective Date, New AccuStem’s 2021 Equity Incentive Plan (the “2021 Plan”), became effective. Any employee, director or consultant of New AccuStem or any of its subsidiary is eligible to participate in the 2021 Plan. As a result of the redomiciliation an aggregate of 100,005 0.42 In addition, the Company issued 1,307,239 The options granted have an exercise price ranging from $ 1.06 2.13 There were no 100,005 For the nine months ended September 30, 2022, stock option activity for time-based options of the Company are as follows:   SCHEDULE OF STOCK OPTION ACTIVITY Number of Time-Based Share Options Weighted Average Exercise Price Weighted Average Remaining Contractual Life (in years) Aggregate Intrinsic Value Outstanding at January 1, 2022 100,005 $ 0.42 9.72 $ — Issued 363,239 2.07 9.43 Exercised (9,433 ) 0.90 — Expired/Forfeited — — — Outstanding at September 30, 2022 453,811 $ 1.70 9.30 $ 16,672 Vested and exercisable September 30, 2022 207,825 $ 1.20 9.14 $ 16,672 SCHEDULE OF STOCK BASED COMPENSATION EXPENSES For the Year Ended December 31, 2021 Research and development $ — General and administrative 21,260 Total stock-based compensation expense $ 21,260 For the nine months ended September 30, 2022, stock option activity for performance-based options of the Company are as follows:   SCHEDULE OF STOCK OPTION ACTIVITY Number of Performance- Based Share Options Weighted Average Exercise Price Weighted Average Remaining Contractual Life (in years) Aggregate Intrinsic Value Outstanding at January 1, 2022 — $ — — $ — Issued 944,000 1.45 9.36 Exercised — — — Expired/Forfeited — — — Outstanding at September 30, 2022 944,000 $ 1.45 9.36 $ — Vested and exercisable September 30, 2022 — — — — The aggregate intrinsic value is calculated as the difference between the estimated fair value of the underlying common stock as of September 30, 2022 and the option exercise price. Total share-based compensation was approximately $ 38,001 21,260 92,629 21,260 Total share-based compensation expense is included in General and Administrative expenses on the Condensed Consolidated Statement of Operations and Other Comprehensive Income. The weighted average grant date fair value for stock options granted during the nine-months ended September 30, 2022 is $ 0.76 no The Company uses the Black-Scholes option pricing model to estimate the fair value of the option awards. The table below summarizes the resulting weighted average inputs used to calculate the estimated fair value of options awarded for the nine months ended September 30, 2022.   SCHEDULE OF STOCK VALUATION ASSUMPTIONS For the Nine Months Ended September 30, 2022 Risk-free interest rate 1.54 2.34 % Expected dividend yield — % Expected term 5.00 8.50 Expected volatility 57.2 65.7 % The risk-free interest rate assumption is determined using the yield currently available on U.S. Treasury zero- coupon issues with a remaining term commensurate with the expected term of the award. The Company has historically been a private company and lacks company-specific historical and implied volatility information. Management has estimated expected volatility based on similar public companies. Expected life of the option represents the period of time options are expected to be outstanding. The estimate for dividend yield is 0 As of September 30, 2022, there was $ 904,780 211,442 3.3 693,338 Warrants In March 2022, the Company issued 350,000 The common stock warrants granted have an exercise price of $ 1.06 no A summary of the Company’s warrants to purchase common stock activity is as follows:   SCHEDULE OF WARRANTS OUTSTANDING Number of shares Weighted Average Exercise Price Weighted average remaining contractual life (in years) Aggregate Intrinsic Value Outstanding at January 1, 2022 — $ — — $ — Issued 350,000 1.06 9.32 Exercised — — — Expired/Forfeited — — — Outstanding at September 30, 2022 350,000 $ 1.06 9.32 $ — Vested and exercisable September 30, 2022 — — — — The grant date fair value for these warrants of $ 0.66 232,490   SCHEDULE OF STOCK VALUATION ASSUMPTIONS Nine Months Ended September 30, 2022 Risk-free interest rate 1.75 % Expected dividend yield — % Expected term 8.50 Expected volatility 63.9 % There was no As of September 30, 2022, there was $ 232,490	6. STOCK BASED COMPENSATION SHARE-BASED COMPENSATION In August 2021, Limited adopted the 2021 Omnibus Equity Incentive Plan (the “Incentive Plan”) The Incentive Plan provides that the Company may grant Options, Stock Appreciation Rights, Restricted Stock, Restricted Stock Units, and Other Stock-Based Awards to selected employees, directors, and independent contractors of the Company. Each Option shall be exercisable at such time or times and subject to such terms and conditions set forth in the Incentive Plan, as shall be determined by the administrator in the applicable award agreement. Total shares authorized by the plan was 2,500,000 10 2,399,995 On December 1, 2021 (the “Effective Date”), Limited completed the Company’s redomiciliation from the United Kingdom to Delaware (see Note 1). As of the Effective Date, the option instruments to purchase Limited Ordinary Shares granted by Limited (the “Old Options”) were exchanged automatically in consideration of the grant of new options by New Accustem which, in the opinion of the board of directors of Limited, are equivalent to the Old Options, but relate to the New Accustem Common Stock. As of the Effective Date, New Accustem assumed Limited’s obligations under its 2021 Incentive Plan and other arrangements under which incentives in relation to Limited Ordinary Shares were agreed with before the effective date of the redomiciliation and the Company replaced all equity awards granted under the Limited Plan with equivalent equity awards for New Accustem Common Stock. Also, as of the Effective Date, New Accustem’s 2021 Equity Incentive Plan (the “2021 Plan”), became effective. Any employee, director or consultant of New Accustem or any of its subsidiary is eligible to participate in the 2021 Plan. For the year ended December 31, 2021, stock option activity of the Company are as follows:   SCHEDULE OF STOCK OPTION ACTIVITY Number of share options Weighted average exercise price Weighted average remaining contractual life (in years) Aggregate Intrinsic Value Outstanding at January 1, 2021 — $ — — $ — Issued 100,005 0.42 10 Exercised — — — Expired/Forfeited — — — Outstanding at December 31, 2021 100,005 0.42 9.72 — Vested and exercisable December 31, 2021 100,005 $ 0.42 9.72 $ — The aggregate intrinsic value is calculated as the difference between the estimated fair value of the underlying common stock as of December 31, 2021 and the option exercise price. All share options as of December 31, 2021 were fully vested at issuance date on August 1, 2021. Total stock-based compensation expense recognized for both employees and non-employees was as follows for the year ended December 31, 2021: SCHEDULE OF STOCK BASED COMPENSATION EXPENSES For the Year Ended December 31, 2021 Research and development $ — General and administrative 21,260 Total stock-based compensation expense $ 21,260 The weighted average grant date fair value for stock options granted during the years ended December 31, 2021 was $ 0.16 SCHEDULE OF STOCK VALUATION ASSUMPTIONS For the Year Ended December 31, 2021 Risk-free interest rate 0.31 % Expected dividend yield — % Expected term 5 Expected volatility 59.00 % The risk-free interest rate assumption is determined using the yield currently available on U.K. Treasury zero- coupon issues with a remaining term commensurate with the expected term of the award. The Company has historically been a private company and lacks company-specific historical and implied volatility information. Management has estimated expected volatility based on similar public companies. Expected life of the option represents the period of time options are expected to be outstanding. The estimate for dividend yield is 0 At December 31, 2021, there was no

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	9. RELATED PARTY TRANSACTIONS Tiziana is a related party as it is under common control. The Company and Tiziana share some directors, an officer and significant shareholders. The Company has also been formed due to an acquisition of a subsidiary company from Tiziana. As of September 30, 2022, Tiziana owns approximately 11.8 As of September 30, 2022 and December 31, 2021, $ 0 1,558,252 Effective with the demerger agreement, the Company entered into a shared services agreement, where the Company outsources certain limited management and administrative services. The Company notes that the fees consist of payroll costs associated with time spent providing services for the Company and are based on actual time spent and the allocated payroll costs. In addition, the Company is charged at cost, for utilization of certain office space. There was no mark-up associated with fees charged for these services. For the three months ended September 30, 2022 and 2021, the Company has incurred approximately $ 4,708 2,986 31,154 9,166 As of September 30, 2022 and December 31, 2021, $ 59,306 190,838 In January 2022, the Company and Gabriele Cerrone, who is the Chairman of the Board of Directors and the largest shareholder, entered into an agreement in which he will provide consulting services to the Company for a monthly fee of $ 5,500 49,500	7. RELATED PARTY TRANSACTIONS Tiziana is a related party as it is under common control. The Company and Tiziana share directors, officers and significant shareholders. The Company has also been formed due to an acquisition of a subsidiary company from Tiziana, see Notes 1 and 3 for further details. As of December 31, 2021 and 2020, $ 1,558,252 1,571,824 Effective with the demerger agreement, the Company entered into a shared services agreement, where the Company outsources certain limited management and administrative services. The Company notes that the fees consist of payroll costs associated with time spent providing services for the Company and are based on actual time spent and the allocated payroll costs. In addition, the Company is charged, at cost, for utilization of certain office space. There was no mark-up associated with fees charged for these services. For the year ended December 31, 2021 and for the period of inception June 5, 2020 through December 31, 2020, the Company has incurred approximately $ 12,434 0 At December 31, 2021 and December 31, 2020, $ 190,838 13,323

INCOME TAXES

INCOME TAXES	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
INCOME TAXES	10. INCOME TAXES For all periods presented, the pretax losses incurred by the Company received no corresponding tax benefit because the Company concluded that it is more likely than not that the Company will be unable to realize the value of any resulting deferred tax assets. The Company will continue to assess its position in future periods to determine if it is appropriate to reduce a portion of its valuation allowance in the future. On March 27, 2020, Congress enacted the CARES Act to provide certain relief as a result of the COVID-19 pandemic. The CARES Act, among other things, includes provisions relating to net operating loss carryback periods, alternative minimum tax credit refunds, and modification to the net interest deduction limitations. The CARES Act did not have a material impact on the Company’s consolidated financial statements for the nine months ended September 30, 2022. The Company continues to monitor any effects on its financial statements that may result from the CARES Act. The Company has no open tax audits with any taxing authority as of September 30, 2022. The domestic and foreign components of loss before income taxes are as follows: SCHEDULE OF DOMESTIC AND FOREIGN COMPONENTS OF LOSS BEFORE INCOME TAXES For the Year Ended December 31, For the Period from June 5, 2020 (date of inception) to December 31, Domestic $ 341,904 $ — Foreign 328,710 54,248 Loss before income tax expense $ 670,614 $ 54,248 A reconciliation of the provision for income taxes to the amount computed by applying the statutory income tax rate of 21 SCHEDULE OF RECONCILIATION PROVISION FOR INCOME TAXES For the Year Ended December 31, For the Period from June 5, 2020 (date of inception) to December 31, 2021 2020 Federal income taxes at statutory rates 21.0 % 21.0 % State and local taxes, net of federal benefit 0.3 % — % United Kingdom income rate differential 2.0 % 4.0 % Change in valuation allowance (23.3 )% (25.0 )% Effective tax rate — % — % For the year ended December 31, 2021 and the June 5, 2020 (date of inception) through December 31, 2020, the Company did not have any current tax and did not record a deferred income tax expense or benefit due to losses and a full valuation allowance. Deferred income taxes reflect the net tax effects of differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The following table presents significant components of the Company’s net deferred tax assets as of December 31, 2021 and 2020. SCHEDULE OF DEFERRED INCOME TAX ASSETS December 31, 2021 December 31, 2020 Net operating loss carryforwards $ 169,721 $ 13,562 Total deferred tax assets 169,721 13,562 Less: valuation allowance (169,721 ) (13,562 ) Net deferred tax asset $ — $ — As of December 31, 2021, the Company has available net operating loss carryforwards of $ 341,904 56,378 382,958 In accordance with Section 382 of the Internal Revenue code, the usage of the Company’s net operating loss carryforwards may be limited in the event of a change in ownership. A full Section 382 analysis has not been prepared and NOLs could be subject to limitation under Section 382. The Company is subject to income taxes in the U.S., federal and state, and the United Kingdom. Tax regulations within each jurisdiction are subject to the interpretation of related tax laws and regulations and require significant judgment to apply. The Company’s tax years remain open for examination by all tax authorities since inception.	8. INCOME TAXES The domestic and foreign components of loss before income taxes are as follows: SCHEDULE OF DOMESTIC AND FOREIGN COMPONENTS OF LOSS BEFORE INCOME TAXES For the Year Ended December 31, For the Period from June 5, 2020 (date of inception) to December 31, Domestic $ 341,904 $ — Foreign 328,710 54,248 Loss before income tax expense $ 670,614 $ 54,248 A reconciliation of the provision for income taxes to the amount computed by applying the statutory income tax rate of 21 SCHEDULE OF RECONCILIATION PROVISION FOR INCOME TAXES For the Year Ended December 31, For the Period from June 5, 2020 (date of inception) to December 31, 2021 2020 Federal income taxes at statutory rates 21.0 % 21.0 % State and local taxes, net of federal benefit 0.3 % — % United Kingdom income rate differential 2.0 % 4.0 % Change in valuation allowance (23.3 )% (25.0 )% Effective tax rate — % — % For the year ended December 31, 2021 and the June 5, 2020 (date of inception) through December 31, 2020, the Company did not have any current tax and did not record a deferred income tax expense or benefit due to losses and a full valuation allowance. Deferred income taxes reflect the net tax effects of differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The following table presents significant components of the Company’s net deferred tax assets as of December 31, 2021 and 2020. SCHEDULE OF DEFERRED INCOME TAX ASSETS December 31, 2021 December 31, 2020 Net operating loss carryforwards $ 169,721 $ 13,562 Total deferred tax assets 169,721 13,562 Less: valuation allowance (169,721 ) (13,562 ) Net deferred tax asset $ — $ — As of December 31, 2021, the Company has available net operating loss carryforwards of $ 341,904 56,378 382,958 In accordance with Section 382 of the Internal Revenue code, the usage of the Company’s net operating loss carryforwards may be limited in the event of a change in ownership. A full Section 382 analysis has not been prepared and NOLs could be subject to limitation under Section 382. The Company is subject to income taxes in the U.S., federal and state, and the United Kingdom. Tax regulations within each jurisdiction are subject to the interpretation of related tax laws and regulations and require significant judgment to apply. The Company’s tax years remain open for examination by all tax authorities since inception.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	11. COMMITMENTS AND CONTINGENCIES Legal Proceedings The Company is involved from time to time in various claims, proceedings, and litigation. The Company establishes reserves for specific legal proceedings when it determines that the likelihood of an unfavorable outcome is probable, and the amount of loss can be reasonably estimated. Management has not identified any legal matters where it believes an unfavorable outcome is reasonably possible and/or for which an estimate of possible losses can be made.	9. COMMITMENTS AND CONTINGENCIES Legal Proceedings The Company is involved from time to time in various claims, proceedings, and litigation. The Company establishes reserves for specific legal proceedings when it determines that the likelihood of an unfavorable outcome is probable, and the amount of loss can be reasonably estimated. Management has not identified any legal matters where it believes an unfavorable outcome is reasonably possible and/or for which an estimate of possible losses can be made.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	10. SUBSEQUENT EVENTS Issuance of New Option Awards In January 2022, the Company granted to its employees, consultants, executive board 1,307,239 1.06 2.13 Issuance of Warrants In January 2022, the Company granted 350,000 Investment in the Company by Tiziana On March 31, 2022, the Company issued 1,337,970 2,675,940 2,000,000 Appointment of Executive Leadership Team On March 3, 2022, the Company announced the appointment of a CEO, Wendy Blosser. Also joining the leadership team are Jeff Fensterer, as Chief Operations Officer, and Joe Flanagan, as Chief Business Officer.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with U.S. Generally Accepted Accounting Principles (“U.S. GAAP”) and applicable rules and regulations of the U.S. Securities and Exchange Commission (“SEC”) regarding interim financial reporting. Certain information and note disclosures normally included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to such rules and regulations. Therefore, these condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes included in our Annual Report on Form 10-K for the fiscal year ended December 31, 2021, as filed with the SEC on April 18, 2022. Unless otherwise indicated, all references to “$” are to U.S. dollars, and all references to “£” or “GBP” are to Great Britain Pounds. The Company’s reporting currency is U.S. dollars.	Basis of Presentation The accompanying financial statements have been prepared in conformity with accounting principles generally accepted in United States of America (“GAAP”) and are in U.S. dollars. Unless otherwise indicated, all references to “$” are to United States dollars, and all references to “GBP” are to Great Britain Pounds. The Company’s reporting currency is U.S. dollars.
Basis of Consolidation	Basis of Consolidation The condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary after elimination of intercompany transactions and balances.	Basis of Consolidation The accompanying audited consolidated financial statements include the accounts of Accustem Sciences Inc. as well as its wholly-owned subsidiary. The Company consolidates all entities over which the Company has the power to govern the financial and operating policies and therefore exercises control, and upon which the Company has a controlling financial interest. The existence and effect of both current voting rights and potential voting rights that are currently exercisable or convertible are considered when assessing whether control of an entity is exercised. The subsidiary is consolidated from the date at which the Company obtains control and are de-consolidated from the date at which control ceases. Inter-company transactions and balances between companies are eliminated upon consolidation. Accounting policies of the subsidiary has been changed where necessary to ensure consistency with the policies adopted by the Company. Prior to the redomiciliation, Limited reported its consolidated financial statements in accordance with International Financial Reporting Standards (“IFRS”). Following the redomiciliation, the Company transitioned to GAAP and applied GAAP retrospectively for all prior periods presented. In the opinion of management, all necessary adjustments (consisting of normal recurring adjustments, intercompany adjustments, reclassifications and non-recurring adjustments) have been recorded to present fairly our financial position as of December 31, 2021 and 2020, and the results of operations, and cash flows for the periods ended December 31, 2021 and 2020. The Company and its subsidiary have historically been under common control. The redomiciliation and related internal reorganization was accounted for consistent with a reorganization of entities under common control in accordance with ASC 805 - Business Combinations
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP requires management of the Company to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of income and expenses during the reporting period. Actual results could differ from those estimates.	Use of Estimates The preparation of financial statements in conformity with GAAP requires management of the Company to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of income and expenses during the reporting period. Actual results could differ from those estimates.
Comprehensive income(loss)	Comprehensive Loss Comprehensive loss of all periods presented is comprised primarily of net loss and foreign currency translation adjustments.	Comprehensive income(loss) Comprehensive income (loss) of all periods presented is comprised primarily of net loss and foreign currency translation adjustments.
Risk and Uncertainties	Risk and Uncertainties The Company is subject to a number of risks similar to those of other companies of similar size in its industry, including but not limited to, the success of its exploration to research and development activities, need for additional capital (or financing) to fund operating losses, competition from substitute products and services from larger companies, protection of proprietary technology, patent litigation, dependence on key individuals, and risks associated with changes in information technology.	Risk and Uncertainties The Company is subject to a number of risks similar to those of other companies of similar size in its industry, including but not limited to, the success of its exploration to research and development activities, need for additional capital (or financing) to fund operating losses, competition from substitute products and services from larger companies, protection of proprietary technology, patent litigation, dependence on key individuals, and risks associated with changes in information technology.
Cash	Cash The Company considers all highly liquid investments purchased with an original maturity date of three months or less at the date of purchase and money market accounts to be cash equivalents. At September 30, 2022 and December 31, 2021, the Company had no
Concentrations of Credit Risk	Concentrations of Credit Risk Financial instruments that potentially subject the Company to significant contribution of credit risk consist of cash. Periodically, the Company maintains deposits in financial institutions in excess of government insured limits. Management believes that the Company is not exposed to significant credit risk as the Company’s deposits are held at financial institutions that management believes to be of high credit quality and the Company has not experienced any losses in these deposits.
Equipment, net	Equipment, net Equipment is stated at cost, less accumulated depreciation. The Company depreciates its equipment for financial reporting purposes using the straight-line method over the estimated useful lives of the assets. The Equipment consists of computer equipment, which has a useful life of 3
Stock-based compensation expenses	Share-based Compensation The Company may award stock options, performance-based options and other equity-based instruments to its employees, directors and consultants. Compensation cost related to equity-based instruments is based on the fair value of the instrument on the grant date, and is recognized over the requisite service period on a straight-line basis over the vesting period except for performance-based options. Performance-based stock options vest based on the achievement of performance targets. Compensation costs associated with performance-based option awards are recognized over the requisite service period based on probability of achievement. Performance-based stock options require management to make assumptions regarding the likelihood of achieving performance targets. The Company estimates the fair value of service based and performance-based stock option awards, including modifications of stock option awards, using the Black-Scholes option pricing model. This model derives the fair value of stock options based on certain assumptions related to expected stock price volatility, expected option life, risk-free interest rate and dividend yield.	Stock-based compensation expenses The Company recognizes stock-based compensation expense for awards of equity instruments to employees and non-employees based on the grant-date fair value of those awards in accordance with ASC 718 - Stock Compensation. The Company’s stock-based payments include stock options. Stock-based compensation expense is included in general and administrative expenses and research and development expenses in the Statements of Operations.
Recently Issued and Adopted Accounting Standards	Recent Accounting Standards Adopted Accounting Standards None Standards not yet adopted None	Recently Issued and Adopted Accounting Standards The Company is an emerging growth company, as defined in the Jumpstart Our Business Startups Act of 2012 (“JOBS Act”). Under the JOBS Act, emerging growth companies can delay adopting new or revised accounting standards issued subsequent to the enactment of the JOBS Act until those standards apply to private companies. The Company has elected to use this extended transition period for complying with new or revised accounting standards that have different effective dates for public and private companies until the earlier of the date that it (i) is no longer an emerging growth company or (ii) affirmatively and irrevocably opts out of the extended transition period provided in the JOBS Act. As a result, the consolidated financial statements may not be comparable to companies that comply with the new or revised accounting pronouncements as of public company effective dates. The JOBS Act does not preclude an emerging growth company from early adopting new or revised accounting standards. As described below, the Company has early adopted certain accounting pronouncements before the due date for emerging growth companies. The Company expects to use the extended transition period for any other new or revised accounting standards during the period for which the Company remains an emerging growth company. The Company considers the applicability and impact of all Accounting Standards Updates (“ASUs”). ASUs not discussed below were assessed and determined to be either not applicable or are expected to have minimal impact on the Company’s financial statements. Effective June 5, 2020, ASU 2018-07, “ Compensation—Stock Compensation Compensation—Stock Compensation Effective July 1, 2020, we early adopted ASU 2019-12, “Income Taxes -ASC 740 : Simplifying the Accounting for Income Taxes
Impairment of Long-lived Assets		Impairment of Long-lived Assets The Company reviews the recoverability of its long-lived assets (or asset groups) in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 360 (“ASC 360”) Property, Plant, and Equipment
Income Taxes		Income Taxes The Company accounts for income taxes under ASC 740 - Income Taxes The Company intends to continue maintaining a full valuation allowance on its deferred tax assets until there is sufficient evidence to support reversal of all or a portion of the allowances. In establishing the full valuation allowance position, the Company considered all available evidence, including all potential sources of taxable income, future reversals of taxable temporary differences, projections of taxable income, and income from tax planning strategies, as well as any other available and relevant information. Existing valuation allowances are re-examined each period. If it were determined that it is more likely than not that a deferred tax asset will be realized, the appropriate amount of the valuation allowance, if any, would be released in the period this determination is made. Tax positions not deemed to meet a more-likely-than-not threshold would be recorded as a tax expense in the current year. There were no uncertain tax positions that require accrual or disclosure to the financial statements as of December 31, 2021 and 2020. Tax positions taken or expected to be taken in the course of preparing the Company’s tax returns are required to be evaluated to determine whether the tax positions are “more-likely-than-not” of being sustained by the applicable tax authority.
Research and Development Expenses		Research and Development Expenses Research and product development costs are expensed as incurred under ASC 730 - . Research and Development
Segment Information		Segment Information The Company applies ASC 280, Segment Reporting
Fair Value of Financial Instruments		Fair Value of Financial Instruments The Company classifies a financial instrument, or its component parts, as a financial liability, a financial asset or an equity instrument in accordance with the substance of the contractual arrangement and the definitions of a financial liability, a financial asset and an equity instrument. The Company evaluates the terms of the financial instrument to determine whether it contains an asset, a liability or an equity component. Such components shall be classified separately as financial assets, financial liabilities or equity instruments. The Company’s financial liabilities include trade and other payables. The carrying value of such amounts approximate fair value based on the short-term nature of the items. The Company does not hold any financial assets or liabilities at fair value through profit or loss or fair value through other comprehensive income
Loss per Share		Loss per Share The Company computes loss per share in accordance with ASC 260 - Earnings per Share
Foreign Currencies		Foreign Currencies The consolidated financial statements are presented in United States dollars which is the Company’s reporting and functional currency as the Company’s operating and capital costs are transacted in U.S. dollars. The Company’s fully consolidated subsidiary functional currency continued to be GBP, which is the currency of the primary economic environment in which the entities operated. The financial results and position of foreign operations whose functional currency was different from the Company’s reporting currency were translated as follows: ● assets and liabilities were translated at year-end exchange rates prevailing at that reporting date; ● income and expenses were translated at average exchange rates for the period; and ● equity transactions including retained earnings/accumulated deficit were translated at the exchange rates prevailing at the date of the transaction. Gains and losses arising from translations or settlements of foreign currency denominated transactions or balances were included in the determination of income. “Other comprehensive loss,” in the consolidated statements of comprehensive loss, included foreign currency translation adjustments for the periods ended December 31, 2021 and 2020.
Issued Accounting Standards Not Yet Adopted		Issued Accounting Standards Not Yet Adopted In February 2016, the FASB issued ASU No. 2016-02 as amended, Leases In August 2020, the FASB issued ASU 2020-06, Debt—Debt with Conversion and Other Options Derivatives and Hedging— Contracts in Entity’s Own Equity As a result, after adopting the ASU’s guidance, entities will not separately present in equity an embedded conversion feature in such debt. Instead, they will account for a convertible debt instrument wholly as debt, and for convertible preferred stock wholly as preferred stock (i.e., as a single unit of account), unless (1) a convertible instrument contains features that require bifurcation as a derivative under ASC 815 or (2) a convertible debt instrument was issued at a substantial premium. ASU 2020-06 is effective for public business entities that meet the definition of an SEC filer, excluding entities eligible to be smaller reporting companies as defined by the SEC, for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. The Company will adopt the provisions of ASU 2020-06 effective January 1, 2024 and is currently assessing potential impacts. In May 2021, the FASB issued ASU 2021-04, “ Issuer’s Accounting for Certain Modifications or Exchanges of Freestanding Equity Classified Written Call Options

EQUIPMENT (Tables)

EQUIPMENT (Tables)	9 Months Ended
	Sep. 30, 2022
Property, Plant and Equipment [Abstract]
SCHEDULE OF PROPERTY AND EQUIPMENT	Equipment consists of the following:   SCHEDULE OF PROPERTY AND EQUIPMENT September 30, 2022 December 31, 2022 Computer equipment $ 10,999 - Less: Accumulated depreciation 2,414 - Equipment, net $ 8,585 -

LOSS PER SHARE (Tables)

LOSS PER SHARE (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Earnings Per Share [Abstract]
SCHEDULE OF LOSS PER SHARE	For the three and nine months ended September 30, 2022 and 2021, loss per share of the Company are as follows:   SCHEDULE OF LOSS PER SHARE Three Months Ended September 30 Nine Months Ended September 30 2022 2021 2022 2021 Numerator: Net Loss $ (899,125 ) $ (62,722 ) $ (2,767,885 ) $ (127,132 ) Net loss per share attributable to common stockholders $ (899,125 ) $ (62,722 ) $ (2,767,885 ) $ (127,132 ) Denominator: Weighted average common shares outstanding, basic and diluted 11,337,668 9,999,132 10,904,423 9,999,132 Net loss per share attributable to common stockholders, basic and diluted $ (0.08 ) $ (0.01 ) $ (0.25 ) $ (0.01 )	For the periods ended December 31, 2021 and 2020, loss per share of the Company are as follows: SCHEDULE OF LOSS PER SHARE For the Year Ended December 31, For the Period from June 5, 2020 (date of inception) to December 31, 2021 2020 Numerator: Net Loss $ (670,614 ) $ (54,248 ) Net loss attributable to common shareholders $ (670,614 ) $ (54,248 ) Denominator: Weighted-average common shares outstanding, basic and diluted 9,999,132 9,999,132 Net loss per common share, basic and diluted $ (0.07 ) $ (0.01 )
SCHEDULE OF COMPUTATION OF DILUTED NET LOSS PER SHARE	The Company excluded the following from the computation of diluted net loss per share attributable to common stockholders for the three months and nine months ended September 30, 2022 and 2021 because including them would have had an anti-dilutive effect.   SCHEDULE OF COMPUTATION OF DILUTED NET LOSS PER SHARE Three Months Ended September 30 Nine Months Ended September 30 2022 2021 2022 2021 Shares issuable upon exercise of stock options 207,825 100,005 207,825 100,005 Total 207,825 100,005 207,825 100,005	The Company excluded the following from the computation of diluted net loss per share attributable to common stockholders for the years ended December 31, 2021 and 2020 because including them would have had an anti-dilutive effect: SCHEDULE OF COMPUTATION OF DILUTED NET LOSS PER SHARE For the Year December 31, For the Period (date of inception) to December 31, 2021 2020 Stock options to purchase common stock outstanding 100,005 — Total 100,005 —

SHARE-BASED COMPENSATION (Table

SHARE-BASED COMPENSATION (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
SCHEDULE OF STOCK BASED COMPENSATION EXPENSES	SCHEDULE OF STOCK BASED COMPENSATION EXPENSES For the Year Ended December 31, 2021 Research and development $ — General and administrative 21,260 Total stock-based compensation expense $ 21,260	Total stock-based compensation expense recognized for both employees and non-employees was as follows for the year ended December 31, 2021: SCHEDULE OF STOCK BASED COMPENSATION EXPENSES For the Year Ended December 31, 2021 Research and development $ — General and administrative 21,260 Total stock-based compensation expense $ 21,260
SCHEDULE OF STOCK VALUATION ASSUMPTIONS	SCHEDULE OF STOCK VALUATION ASSUMPTIONS For the Nine Months Ended September 30, 2022 Risk-free interest rate 1.54 2.34 % Expected dividend yield — % Expected term 5.00 8.50 Expected volatility 57.2 65.7 %
SCHEDULE OF WARRANTS OUTSTANDING	A summary of the Company’s warrants to purchase common stock activity is as follows:   SCHEDULE OF WARRANTS OUTSTANDING Number of shares Weighted Average Exercise Price Weighted average remaining contractual life (in years) Aggregate Intrinsic Value Outstanding at January 1, 2022 — $ — — $ — Issued 350,000 1.06 9.32 Exercised — — — Expired/Forfeited — — — Outstanding at September 30, 2022 350,000 $ 1.06 9.32 $ — Vested and exercisable September 30, 2022 — — — —
Warrant [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
SCHEDULE OF STOCK VALUATION ASSUMPTIONS	SCHEDULE OF STOCK VALUATION ASSUMPTIONS Nine Months Ended September 30, 2022 Risk-free interest rate 1.75 % Expected dividend yield — % Expected term 8.50 Expected volatility 63.9 %	SCHEDULE OF STOCK VALUATION ASSUMPTIONS For the Year Ended December 31, 2021 Risk-free interest rate 0.31 % Expected dividend yield — % Expected term 5 Expected volatility 59.00 %
Time-based Options [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
SCHEDULE OF STOCK OPTION ACTIVITY	For the nine months ended September 30, 2022, stock option activity for time-based options of the Company are as follows:   SCHEDULE OF STOCK OPTION ACTIVITY Number of Time-Based Share Options Weighted Average Exercise Price Weighted Average Remaining Contractual Life (in years) Aggregate Intrinsic Value Outstanding at January 1, 2022 100,005 $ 0.42 9.72 $ — Issued 363,239 2.07 9.43 Exercised (9,433 ) 0.90 — Expired/Forfeited — — — Outstanding at September 30, 2022 453,811 $ 1.70 9.30 $ 16,672 Vested and exercisable September 30, 2022 207,825 $ 1.20 9.14 $ 16,672	For the year ended December 31, 2021, stock option activity of the Company are as follows:   SCHEDULE OF STOCK OPTION ACTIVITY Number of share options Weighted average exercise price Weighted average remaining contractual life (in years) Aggregate Intrinsic Value Outstanding at January 1, 2021 — $ — — $ — Issued 100,005 0.42 10 Exercised — — — Expired/Forfeited — — — Outstanding at December 31, 2021 100,005 0.42 9.72 — Vested and exercisable December 31, 2021 100,005 $ 0.42 9.72 $ —
Perforamance Based Options [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
SCHEDULE OF STOCK OPTION ACTIVITY	For the nine months ended September 30, 2022, stock option activity for performance-based options of the Company are as follows:   SCHEDULE OF STOCK OPTION ACTIVITY Number of Performance- Based Share Options Weighted Average Exercise Price Weighted Average Remaining Contractual Life (in years) Aggregate Intrinsic Value Outstanding at January 1, 2022 — $ — — $ — Issued 944,000 1.45 9.36 Exercised — — — Expired/Forfeited — — — Outstanding at September 30, 2022 944,000 $ 1.45 9.36 $ — Vested and exercisable September 30, 2022 — — — —

INCOME TAXES (Tables)

INCOME TAXES (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
SCHEDULE OF DOMESTIC AND FOREIGN COMPONENTS OF LOSS BEFORE INCOME TAXES	The domestic and foreign components of loss before income taxes are as follows: SCHEDULE OF DOMESTIC AND FOREIGN COMPONENTS OF LOSS BEFORE INCOME TAXES For the Year Ended December 31, For the Period from June 5, 2020 (date of inception) to December 31, Domestic $ 341,904 $ — Foreign 328,710 54,248 Loss before income tax expense $ 670,614 $ 54,248	The domestic and foreign components of loss before income taxes are as follows: SCHEDULE OF DOMESTIC AND FOREIGN COMPONENTS OF LOSS BEFORE INCOME TAXES For the Year Ended December 31, For the Period from June 5, 2020 (date of inception) to December 31, Domestic $ 341,904 $ — Foreign 328,710 54,248 Loss before income tax expense $ 670,614 $ 54,248
SCHEDULE OF RECONCILIATION PROVISION FOR INCOME TAXES	SCHEDULE OF RECONCILIATION PROVISION FOR INCOME TAXES For the Year Ended December 31, For the Period from June 5, 2020 (date of inception) to December 31, 2021 2020 Federal income taxes at statutory rates 21.0 % 21.0 % State and local taxes, net of federal benefit 0.3 % — % United Kingdom income rate differential 2.0 % 4.0 % Change in valuation allowance (23.3 )% (25.0 )% Effective tax rate — % — %	SCHEDULE OF RECONCILIATION PROVISION FOR INCOME TAXES For the Year Ended December 31, For the Period from June 5, 2020 (date of inception) to December 31, 2021 2020 Federal income taxes at statutory rates 21.0 % 21.0 % State and local taxes, net of federal benefit 0.3 % — % United Kingdom income rate differential 2.0 % 4.0 % Change in valuation allowance (23.3 )% (25.0 )% Effective tax rate — % — %
SCHEDULE OF DEFERRED INCOME TAX ASSETS	SCHEDULE OF DEFERRED INCOME TAX ASSETS December 31, 2021 December 31, 2020 Net operating loss carryforwards $ 169,721 $ 13,562 Total deferred tax assets 169,721 13,562 Less: valuation allowance (169,721 ) (13,562 ) Net deferred tax asset $ — $ —	SCHEDULE OF DEFERRED INCOME TAX ASSETS December 31, 2021 December 31, 2020 Net operating loss carryforwards $ 169,721 $ 13,562 Total deferred tax assets 169,721 13,562 Less: valuation allowance (169,721 ) (13,562 ) Net deferred tax asset $ — $ —

NATURE OF BUSINESS (Details Nar

NATURE OF BUSINESS (Details Narrative) - USD ($)					3 Months Ended		7 Months Ended	9 Months Ended		12 Months Ended
	Jan. 01, 2022	Dec. 01, 2021	Oct. 30, 2020	Oct. 05, 2020	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2020	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Net loss					$ 899,125	$ 62,722	$ 54,248	$ 2,767,885	$ 127,132	$ 670,614
Accumulated deficit					$ 3,492,747		$ 54,248	$ 3,492,747		$ 724,862
Par value of ordinary shares					$ 0.001		$ 0.001	$ 0.001		$ 0.001
Consideration on shares issued								$ 2,675,940
Share exchange ratio		20:1
Common Stock, Shares, Outstanding		199,988,724			11,346,535		9,999,132	11,346,535		9,999,132
Shares exchange description		(i) every 20 ordinary shares, £0.01 par value per share, of Limited (the “Limited Ordinary Shares”) were exchanged for one share of common stock, $0.001 par value per share, of the Company (the “Company Common Stock”) and (ii) every 10 Accustem American Depository Shares (“ADS”) representing two Limited Ordinary Shares were exchanged for one share of the Company’s Common Stock, which resulted in the Company becoming the holding company of Limited
Subsequent Event [Member] | Tiziana [Member]
Repayment of related party receivable/payable	$ 1,288,310
Increase in additional capital contribution	$ 2,675,940
Tiziana Life Sciences [Member]
Proceeds from receivables				$ 1,353,373
Ordinary shares issued				9,520,069
Par value of ordinary shares				$ 0.001
StemPrintER [Member]
Number of shares in subsidiary				3,070,000
Ordinary shares issued			479,063
Par value of ordinary shares			$ 0.001
Consideration on shares issued			$ 204,879
StemPrintER [Member] | Options Held [Member]
Consideration on shares issued			$ 204,879

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Cash equivalents	$ 0	$ 0
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	3 years

ACQUISITION OF STEMPRINTER SC_2

ACQUISITION OF STEMPRINTER SCIENCES LIMITED AND EQUITY RAISE (Details Narrative)			1 Months Ended	9 Months Ended
	Oct. 30, 2020 USD ($) $ / shares shares	Oct. 05, 2020 USD ($) $ / shares shares	Mar. 31, 2022 USD ($) shares	Sep. 30, 2022 USD ($) $ / shares	Mar. 31, 2022 GBP (£)	Dec. 31, 2021 USD ($) $ / shares	Dec. 31, 2021 GBP (£)	Dec. 31, 2020 $ / shares
Oridnary shares, par value | $ / shares				$ 0.001		$ 0.001		$ 0.001
Value of shares issued for consideration | $				$ 2,675,940
Investment			$ 2,765,940		£ 2,000,000	$ 2,706,746	£ 2,000,000
Additional common shares | shares			1,337,970
Tiziana Life Sciences [Member]
Proceeds from receivables | $		$ 1,353,373
Number of ordinary shares issued | shares		9,520,069
Oridnary shares, par value | $ / shares		$ 0.001
StemPrintER [Member]
Number of ordinary shares issued | shares	479,063
Oridnary shares, par value | $ / shares	$ 0.001
Value of shares issued for consideration | $	$ 204,879

NOTE PAYABLE (Details Narrative

NOTE PAYABLE (Details Narrative) - USD ($)	May 20, 2022	Sep. 30, 2022
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Notes payable		$ 212,056
D&O Insurance Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Insurance agreement	$ 439,122
Monthly payments	$ 88,000
Annual percentage rate	3.95%
Monthly payments	$ 35,751

SCHEDULE OF PROPERTY AND EQUIPM

SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Computer equipment	$ 10,999
Less: Accumulated depreciation	2,414
Equipment, net	$ 8,585

EQUIPMENT (Details Narrative)

EQUIPMENT (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 907	$ 0	$ 2,414

LICENSE (Details Narrative)

LICENSE (Details Narrative)	9 Months Ended		12 Months Ended
	Sep. 30, 2022 USD ($)	Sep. 30, 2022 GBP (£)	Dec. 31, 2021 USD ($)	Dec. 31, 2021 GBP (£)
Commercial Test [Member]
Milestone payment	$ 50,880	£ 50,000	$ 56,620	£ 50,000
Licensed Product [Member]
Milestone payment	101,760	100,000	113,240	100,000
US Market Approval [Member]
Milestone payment	152,640	150,000	169,860	150,000
License [Member]
License fund	$ 50,880	£ 50,000	$ 56,620	£ 50,000

SCHEDULE OF LOSS PER SHARE (Det

SCHEDULE OF LOSS PER SHARE (Details) - USD ($)	3 Months Ended		7 Months Ended	9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2020	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Earnings Per Share [Abstract]
Net Loss	$ (899,125)	$ (62,722)	$ (54,248)	$ (2,767,885)	$ (127,132)	$ (670,614)
Net loss attributable to common shareholders	$ (899,125)	$ (62,722)	$ (54,248)	$ (2,767,885)	$ (127,132)	$ (670,614)
Weighted-average common shares outstanding, basic and diluted	11,337,668	9,999,132	9,999,132	10,904,423	9,999,132	9,999,132
Net loss per common share, basic and diluted	$ (0.08)	$ (0.01)	$ (0.01)	$ (0.25)	$ (0.01)	$ (0.07)

SCHEDULE OF COMPUTATION OF DILU

SCHEDULE OF COMPUTATION OF DILUTED NET LOSS PER SHARE (Details) - shares	3 Months Ended		7 Months Ended	9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2020	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	207,825	100,005		207,825	100,005	100,005
Stock Options Issuable Upon Exercise [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	207,825	100,005		207,825	100,005	100,005

SCHEDULE OF STOCK OPTION ACTIVI

SCHEDULE OF STOCK OPTION ACTIVITY (Details) - USD ($)		3 Months Ended		9 Months Ended	12 Months Ended
	Jan. 01, 2021	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Dec. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Options, Issued		0	100,005		100,005
Weighted Average Exercise Price, Issued					$ 0.42
Time-based Options [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Options, Beginning Balance				100,005
Weighted Average Exercise Price, Beginning				$ 0.42
Weighted average remaining contractual life(in years)				9 years 3 months 18 days	9 years 8 months 19 days
Aggregate Intrinsic Value Beginning
Number of Options, Issued				363,239	100,005
Weighted Average Exercise Price, Issued				$ 2.07	$ 0.42
Weighted average remaining contractual life(in years), Issued				9 years 5 months 4 days	10 years
Number of Options, Exercised				(9,433)
Weighted Average Exercise Price, Exercised				$ 0.90
Number of Options, Exercised/Forfeited
Weighted Average Exercise Price, Expired/Forfeited
Number of Options, Ending Balance		453,811		453,811	100,005
Weighted Average Exercise Price, Ending		$ 1.70		$ 1.70	$ 0.42
Aggregate Intrinsic Value Ending		$ 16,672		$ 16,672
Number of Options, Vested and exercisable		207,825		207,825	100,005
Weighted Average Exercise Price, Vested and exercisable		$ 1.20		$ 1.20	$ 0.42
Weighted average remaining contractual life(in years) Vested and exercisable				9 years 1 month 20 days	9 years 8 months 19 days
Aggregate Intrinsic Value, Vested and exercisable		$ 16,672		$ 16,672
Number of Options, Exercised				9,433
Perforamance Based Options [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Options, Beginning Balance
Weighted Average Exercise Price, Beginning
Weighted average remaining contractual life(in years)				9 years 4 months 9 days
Aggregate Intrinsic Value Beginning
Number of Options, Issued				944,000
Weighted Average Exercise Price, Issued				$ 1.45
Weighted average remaining contractual life(in years), Issued				9 years 4 months 9 days
Number of Options, Exercised
Weighted Average Exercise Price, Exercised
Number of Options, Exercised/Forfeited
Weighted Average Exercise Price, Expired/Forfeited
Number of Options, Ending Balance		944,000		944,000
Weighted Average Exercise Price, Ending		$ 1.45		$ 1.45
Aggregate Intrinsic Value Ending
Number of Options, Vested and exercisable
Weighted Average Exercise Price, Vested and exercisable
Aggregate Intrinsic Value, Vested and exercisable
Number of Options, Exercised

SCHEDULE OF STOCK BASED COMPENS

SCHEDULE OF STOCK BASED COMPENSATION EXPENSES (Details) - USD ($)	7 Months Ended	9 Months Ended		12 Months Ended
	Dec. 31, 2020	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation expense		$ 92,629	$ 21,260	$ 21,260
Research and Development Expense [Member]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation expense
General and Administrative Expense [Member]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation expense				$ 21,260

SCHEDULE OF STOCK VALUATION ASS

SCHEDULE OF STOCK VALUATION ASSUMPTIONS (Details)	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Risk free interest rate - minimum	1.54%
Risk free interest rate - maximum	2.34%
Expected dividend yield
Expected volatility - minimum	57.20%
Expected volatility - maximum	65.70%
Warrant [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expected dividend yield
Expected term	8 years 6 months	5 years
Risk-free interest rate	1.75%	0.31%
Expected volatility	63.90%	59%
Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expected term	5 years
Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expected term	8 years 6 months

SCHEDULE OF WARRANTS OUTSTANDIN

SCHEDULE OF WARRANTS OUTSTANDING (Details) - Warrant [Member]	9 Months Ended
	Sep. 30, 2022 USD ($) $ / shares shares
Outstanding Number of Shares, Beginning balance
Weighted Average Exercise Price, Beginning | $ / shares
Aggregate intrinsic value - beginning | $
Outstanding Number of Shares, Issued	350,000
Weighted Average Exercise Price, Issued | $ / shares	$ 1.06
Weighted Average Remaining Contractual Terms, Issued	9 years 3 months 25 days
Outstanding Number of Shares, Exercised
Weighted Average Exercise Price, Exercised | $ / shares
Outstanding Number of Shares, Expired/Forfeited
Weighted Average Exercise Price, Expired/Forfeited | $ / shares
Outstanding Number of Shares, Ending balance	350,000
Weighted Average Exercise Price, Ending | $ / shares	$ 1.06
Weighted Average Remaining Contractual Terms	9 years 3 months 25 days
Aggregate intrinsic value - ending | $
Outstanding Number of Shares, Vested and exercisable
Weighted average exercise price, Vested and exercisable
Aggregate intrinsic value - vested | $

SHARE-BASED COMPENSATION (Detai

SHARE-BASED COMPENSATION (Details Narrative) - USD ($)	3 Months Ended			9 Months Ended		12 Months Ended
	Sep. 30, 2022	Mar. 31, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock option granted	0		100,005			100,005
Options grant exercise price						$ 0.42
Expected dividend yield
Unrecognized compensation expense	$ 904,780			$ 904,780
Warrant [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share-based compensation expense	0		$ 0	$ 0	$ 0
Weighted average grant date fair value				$ 0.66		$ 0.16
Expected dividend yield
Warrant fair value				$ 232,490
Unrecognized compensation expenses	232,490			$ 232,490		$ 0
Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Weighted average grant date fair value				$ 0.76
Expected dividend yield				0%		0%
Time-based Options [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock option granted				363,239		100,005
Options grant exercise price				$ 2.07		$ 0.42
Unrecognized compensation expense	211,442			$ 211,442
Unrecognized compensation expense, recognized period				3 years 3 months 18 days
Perforamance Based Options [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock option granted				944,000
Options grant exercise price				$ 1.45
Unrecognized compensation expense	693,338			$ 693,338
General and Administrative Expense [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share-based compensation expense	$ 38,001		$ 21,260	$ 92,629	$ 21,260
Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options grant exercise price				$ 2.13
Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options grant exercise price				$ 1.06
Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares authorized	2,500,000			2,500,000		2,500,000
Number of shares available for grant	1,092,756			1,092,756		2,399,995
Incentive Plan [Member] | Employees, Directors and Non-employees [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock option granted		1,307,239
Incentive Plan [Member] | Non-Employee [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of warrant issued	0	350,000	0	0	0
Warrant exercise price	$ 1.06			$ 1.06
Incentive Plan [Member] | Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Award expiration period				10 years		10 years

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended		7 Months Ended	9 Months Ended		12 Months Ended
	Jan. 31, 2022	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2020	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Related Party Transaction [Line Items]
Related party costs		$ 4,708	$ 2,986	$ 0	$ 31,154	$ 9,166	$ 12,434
Tiziana [Member]
Related Party Transaction [Line Items]
Due from related parties		0		1,571,824	0		1,558,252
Due to related parties		59,306		$ 13,323	59,306		$ 190,838
Gabriele Cerrone [Member]
Related Party Transaction [Line Items]
Proceeds from related party debt	$ 5,500
Due to Affiliate		$ 49,500			$ 49,500
Tiziana [Member]
Related Party Transaction [Line Items]
Ownership persentage		11.80%			11.80%

SCHEDULE OF DOMESTIC AND FOREIG

SCHEDULE OF DOMESTIC AND FOREIGN COMPONENTS OF LOSS BEFORE INCOME TAXES (Details) - USD ($)	3 Months Ended		7 Months Ended	9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2020	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Domestic						$ 341,904
Foreign			54,248			328,710
Loss before income tax expense	$ 899,125	$ 62,722	$ 54,248	$ 2,767,885	$ 127,132	$ 670,614

SCHEDULE OF RECONCILIATION PROV

SCHEDULE OF RECONCILIATION PROVISION FOR INCOME TAXES (Details)	7 Months Ended	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Federal income taxes at statutory rates	21%	21%
State and local taxes, net of federal benefit		0.30%
United Kingdom income rate differential	4%	2%
Change in valuation allowance	(25.00%)	(23.30%)
Effective tax rate

SCHEDULE OF DEFERRED INCOME TAX

SCHEDULE OF DEFERRED INCOME TAX ASSETS (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Net operating loss carryforwards	$ 169,721	$ 13,562
Total deferred tax assets	169,721	13,562
Less: valuation allowance	(169,721)	(13,562)
Net deferred tax asset

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	7 Months Ended	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Statutory income tax rate, percentage	21%	21%
Net operating loss carryforwards		$ 341,904
Net operating loss carryforwards		56,378
Net operating loss carryforwards		$ 382,958

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative)		1 Months Ended		3 Months Ended		12 Months Ended
	Jan. 30, 2022 $ / shares shares	Mar. 31, 2022 USD ($) shares	Jan. 30, 2022 shares	Sep. 30, 2022 shares	Sep. 30, 2021 shares	Dec. 31, 2021 USD ($) shares	Mar. 31, 2022 GBP (£)	Dec. 31, 2021 GBP (£)
Subsequent Event [Line Items]
Warrants granted				0	100,005	100,005
Additional common shares		1,337,970
Investment		$ 2,765,940				$ 2,706,746	£ 2,000,000	£ 2,000,000
Subsequent Event [Member]
Subsequent Event [Line Items]
Stock issued during period shares, stock option	1,307,239
Stock option exercise price, minimum | $ / shares	$ 1.06
Stock option exercise price, increase | $ / shares	$ 2.13
Additional common shares		1,337,970
Investment		$ 2,675,940					£ 2,000,000
Subsequent Event [Member] | Warrant [Member]
Subsequent Event [Line Items]
Warrants granted			350,000