Bubblr (BBLR) 10-Q 14 Nov 23 2023 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2023	Nov. 14, 2023
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2023
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--12-31
Entity File Number	333-260902
Entity Registrant Name	Bubblr, Inc.
Entity Central Index Key	0001873722
Entity Tax Identification Number	86-2355916
Entity Incorporation, State or Country Code	WY
Entity Address, Address Line One	21 West 46th Street
Entity Address, City or Town	New York
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	10036
City Area Code	(646)
Local Phone Number	814 7184
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		157,201,261

Consolidated Balance Sheets (Un

Consolidated Balance Sheets (Unaudited) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Current Assets:
Cash	$ 1,660	$ 32,533
Other receivables	9,093	9,884
Total current assets	10,753	42,417
Non-current Assets:
Property and equipment, net	39,133	47,956
Intangible assets, net	1,190,704	1,325,995
Total non-current assets	1,229,837	1,373,951
TOTAL ASSETS	1,240,590	1,416,368
Current Liabilities:
Accounts payable	293,249	141,605
Accrued liabilities	1,316,874	50,094
Loan payable, current	12,084	11,987
Loan payable - related party, current	814,582	392,170
Total current liabilities	2,436,789	595,856
Non-current liabilities:
Loan payable, non-current	3,232	10,465
Loan payable - related party, non-current	529,545	525,291
Warrant derivative liability	83,495	198,479
Total non-current liabilities	616,272	734,235
Total Liabilities	3,053,061	1,330,091
Stockholders’ Equity (Deficit)
Common stock, $0.01 par value, 3,000,000,000 shares authorized; 157,201,261 and 154,309,318 shares issued and outstanding at September 30, 2023 and December 31, 2022	1,572,013	1,543,093
Additional paid-in capital	12,263,386	11,006,607
Accumulated deficit	(16,069,209)	(12,875,437)
Accumulated other comprehensive income	421,338	412,013
Total Stockholders’ Equity (Deficit)	(1,812,471)	86,277
TOTAL LIABILITES AND STOCKHOLDERS’ EQUITY (DEFICIT)	1,240,590	1,416,368
Series C Preferred Stock [Member]
Stockholders’ Equity (Deficit)
Series C Convertible Preferred Stock, $0.001 par value, 2,000 authorized, 903 shares issued and outstanding	$ 1	$ 1

Consolidated Balance Sheets (_2

Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Sep. 30, 2023	Dec. 31, 2022	Mar. 04, 2022
Preferred stock, par value	$ 0.001
Preferred stock, shares authorized	25,000,000
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	3,000,000,000	3,000,000,000
Common stock, shares issued	157,201,261	154,309,318
Common stock, shares outstanding	157,201,261	154,309,318
Series C Preferred Stock [Member]
Preferred stock, par value	$ 0.001	$ 0.001	$ 1,200
Preferred stock, shares authorized	2,000	2,000	2,000
Preferred stock, shares issued	903	903
Preferred stock, shares outstanding	903	903

Consolidated Statement of Opera

Consolidated Statement of Operations and Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Revenue
Sales	$ 1,151		$ 1,151
Gross profit	1,151		1,151
Operating Expenses
General and administrative	1,016,034	172,600	2,211,310	513,519
Professional fees	13,878	160,794	178,612	2,449,350
Sales and marketing	93,125	63,300	511,141	145,488
Amortization and depreciation	54,331	60,234	176,840	268,688
Research and development	59,889	53,132	151,160	167,087
Total operating expense	1,237,257	510,060	3,229,063	3,544,132
Operating loss	(1,236,106)	(510,060)	(3,227,912)	(3,544,132)
Other income (expense)
Interest income	29	389	142	1,243
Interest expense	(7,704)	(102,088)	(9,450)	(547,352)
Gain (loss) on change in fair value of warrant derivative liability	117,515	133,096	114,984	384,383
Foreign currency transaction gain (loss)	(44,937)	(127,776)	(6,520)	(289,790)
Total other income (expense)	64,903	(96,379)	99,156	(451,516)
Net loss before income tax	(1,171,203)	(606,439)	(3,128,756)	(3,995,648)
Provision for income tax
Net loss after income tax	(1,171,203)	(606,439)	(3,128,756)	(3,995,648)
Other comprehensive income (loss)
Foreign currency translation gain (loss)	68,986	41,565	9,325	102,244
Total other comprehensive income (loss)	68,986	41,565	9,325	102,244
Net comprehensive loss	$ (1,102,217)	$ (564,874)	$ (3,119,431)	$ (3,893,404)
Net loss per common share, basic	$ (0.01)	$ 0	$ (0.02)	$ (0.03)
Net loss per common share, diluted	$ (0.01)	$ 0	$ (0.02)	$ (0.03)
Weighted average number of common shares outstanding, basic	156,088,337	140,102,076	157,095,963	147,665,283
Weighted average number of common shares outstanding, diluted	156,088,337	140,102,076	157,095,963	147,665,283

Consolidated Statement of Chang

Consolidated Statement of Changes in Stockholders' Deficit (Unaudited) - USD ($)	Preferred Stock [Member] Series A Preferred Stock [Member]	Preferred Stock [Member] Series B Preferred Stock [Member]	Preferred Stock [Member] Series C Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Deferred Compensation, Share-Based Payments [Member]	Retained Earnings [Member]	Comprehensive Income [Member]	Total
Balance at Dec. 31, 2021			$ 0	$ 1,401,861	$ 5,478,801	$ 0	$ (8,385,496)	$ 377,244	$ (1,127,590)
Balance, shares at Dec. 31, 2021	1			140,186,096
Issuance of common shares for Services - Executive Board				$ 1,480	73,980				75,460
Issuance of common shares for Services - Executive Board, shares				147,960
Issuance of common shares for Services - Consulting				$ 193	8,787				8,980
Issuance of common shares for services - Consulting, shares				19,250
Issuance of common shares for Equity Finance Agreement Incentive				$ 7,930	371,884				379,814
Issuance of common shares for Equity Finance Agreement Incentive, shares				793,039
Issuance of Series C Preferred Shares			$ 1		(1)
Issuance of Series C Preferred Shares, shares			503
Dividend Series C Preferred Shares							(3,272)		(3,272)
Net Loss							(1,030,331)		(1,030,331)
Other comprehensive income								13,373	13,373
Balance at Mar. 31, 2022			$ 1	$ 1,411,464	5,933,451	0	(9,419,099)	390,617	(1,683,566)
Balance, shares at Mar. 31, 2022	1		503	141,146,345
Balance at Dec. 31, 2021			$ 0	$ 1,401,861	5,478,801	0	(8,385,496)	377,244	(1,127,590)
Balance, shares at Dec. 31, 2021	1			140,186,096
Net Loss									(3,995,648)
Repurchase and cancellation of Special 2019 Series A Preferred Stock via issuance of related party note payable									(60,000)
Balance at Sep. 30, 2022			$ 1	$ 1,576,332	10,149,735	(2,071,300)	(12,423,303)	479,488	(2,289,047)
Balance, shares at Sep. 30, 2022			903	157,633,162
Balance at Mar. 31, 2022			$ 1	$ 1,411,464	5,933,451	0	(9,419,099)	390,617	(1,683,566)
Balance, shares at Mar. 31, 2022	1		503	141,146,345
Issuance of common shares for Services - Consulting				$ 76,451	1,916,630				1,993,081
Issuance of common shares for services - Consulting, shares				7,645,073
Issuance of Series C Preferred Shares			$ 0		95,768				95,768
Issuance of Series C Preferred Shares, shares			400
Dividend Series C Preferred Shares							(16,754)		(16,754)
Net Loss							(2,358,878)		(2,358,878)
Other comprehensive income								47,306	47,306
Issuance of common shares as deferred compensation				$ 84,000	2,175,600	(2,259,600)
Issuance of common shares as deferred compensation, shares				8,400,000
Vesting of common shares issued as deferred compensation						94,150			94,150
Balance at Jun. 30, 2022			$ 1	$ 1,571,915	10,121,449	(2,165,450)	(11,794,731)	437,923	(1,828,893)
Balance, shares at Jun. 30, 2022	1		903	157,191,418
Issuance of common shares for Services - Consulting				$ 965	20,035				21,000
Issuance of common shares for services - Consulting, shares				96,524
Dividend Series C Preferred Shares							(22,133)		(22,133)
Net Loss							(606,439)		(606,439)
Other comprehensive income								41,565	41,565
Vesting of common shares issued as deferred compensation						94,150			94,150
Issuance of common shares for loan waiver				$ 3,452	68,251				71,703
Issuance of common shares for loan waiver, shares				345,220
Repurchase and cancellation of Special 2019 Series A Preferred Stock via issuance of related party note payable					(60,000)				(60,000)
Repurchase and cancellation of Special 2019 Series A Preferred Stock via issuance of related party note payable, shares	(1)
Balance at Sep. 30, 2022			$ 1	$ 1,576,332	10,149,735	(2,071,300)	(12,423,303)	479,488	(2,289,047)
Balance, shares at Sep. 30, 2022			903	157,633,162
Balance at Dec. 31, 2022			$ 1	$ 1,543,093	11,006,607	0	(12,875,437)	412,013	86,277
Balance, shares at Dec. 31, 2022			903	154,309,318
Issuance of common shares for Services - Consulting				$ 14,558	270,780				285,338
Issuance of common shares for services - Consulting, shares				1,455,784
Dividend Series C Preferred Shares							(21,672)		(21,672)
Net Loss							(254,336)		(254,336)
Other comprehensive income								(19,142)	(19,142)
Forfiet of restricted stock units					(659,052)				(659,052)
Issuance of common shares for Sseries C Preferred Shares Dividend				$ 1,837	20,296				22,133
Issuance of common shares for series C Preferred Shares Dividend, shares				183,676
Balance at Mar. 31, 2023			$ 1	$ 1,559,488	10,638,631		(13,151,445)	392,871	(560,454)
Balance, shares at Mar. 31, 2023			903	155,948,778
Balance at Dec. 31, 2022			$ 1	$ 1,543,093	11,006,607	0	(12,875,437)	412,013	86,277
Balance, shares at Dec. 31, 2022			903	154,309,318
Net Loss									(3,128,756)
Repurchase and cancellation of Special 2019 Series A Preferred Stock via issuance of related party note payable
Balance at Sep. 30, 2023			$ 1	$ 1,572,013	12,263,386		(16,069,209)	421,338	(1,812,471)
Balance, shares at Sep. 30, 2023			903	157,201,261
Balance at Mar. 31, 2023			$ 1	$ 1,559,488	10,638,631		(13,151,445)	392,871	(560,454)
Balance, shares at Mar. 31, 2023			903	155,948,778
Issuance of common shares for Services - Consulting				$ 8,125	106,875				115,000
Issuance of common shares for services - Consulting, shares				812,500
Dividend Series C Preferred Shares							(21,672)		(21,672)
Net Loss							(1,703,217)		(1,703,217)
Other comprehensive income								(40,519)	(40,519)
Issuance of common shares for Sseries C Preferred Shares Dividend				$ 1,275	20,397				21,672
Issuance of common shares for series C Preferred Shares Dividend, shares				127,483
Vesting of Share Options					978,410				978,410
Balance at Jun. 30, 2023			$ 1	$ 1,568,888	11,744,313		(14,876,334)	352,352	(1,210,780)
Balance, shares at Jun. 30, 2023			903	156,888,761
Issuance of common shares for Services - Consulting				$ 3,125	46,875				50,000
Issuance of common shares for services - Consulting, shares				312,500
Dividend Series C Preferred Shares							(21,672)		(21,672)
Net Loss							(1,171,203)		(1,171,203)
Other comprehensive income								68,986	68,986
Vesting of Share Options					472,198				472,198
Balance at Sep. 30, 2023			$ 1	$ 1,572,013	$ 12,263,386		$ (16,069,209)	$ 421,338	$ (1,812,471)
Balance, shares at Sep. 30, 2023			903	157,201,261

Consolidated Statement of Cashf

Consolidated Statement of Cashflows (Unaudited) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Cash Flows from Operating Activities:
Net loss			$ (3,128,756)	$ (3,995,648)
Net loss to net cash used in operating activities:
Stock based compensation			450,338	2,098,521
Stock based finance incentive				451,517
Vesting of stock-based compensation			1,450,608	188,300	$ (659,052)
Forfeit of restricted stock units			(659,052)
Change in fair value of warrant derivative liability	$ (117,515)	$ (133,096)	(114,984)	(384,383)
Amortization of debt discount			6,954	52,287
Amortization of intangible asset			167,630	258,365
Depreciation			9,210	10,323
Changes in operating assets and liabilities:
Decrease in other receivables			887	6,113
Increase in accrued liabilities			216,666	36,642
Increase (decrease) in accounts payable			1,187,896	(85,900)
Net cash used in operating activities			(412,603)	(1,363,863)
Cash flows from investing activities
Proceeds from repayment of advances receivable				1,231
Purchase of intangible assets			(21,935)	(19,513)
Net cash used in investing activities			(21,935)	(18,282)
Cash flows from financing activities
Payment of dividend				(20,026)
Proceeds from loans payable				15,000
Repayment of loans payable			(7,467)	(22,595)
Repayment of loans payable - related party			(18,228)	(77,940)
Proceeds from loans payable - related party			408,665	498,197
Net proceeds from issuance of Series C Preferred stock				789,000
Net cash provided by financing activities			382,970	1,181,636
Effects of exchange rate changes on cash			20,695	292,322
Net Change in Cash			(30,873)	91,813
Cash - Beginning of Period			32,533	62,967	62,967
Cash - End of Period	$ 1,660	154,780	1,660	154,780	$ 32,533
Supplemental information:
Cash paid for interest			12,921	6,963
Cash paid for taxes
Non-cash investing and financing activities
Common stock issued in satisfaction of dividend payable			43,805	22,133
Repurchase and cancellation of Special 2019 Series A Preferred Stock via issuance of related party note payable		$ 60,000		$ 60,000

ORGANIZATION, BUSINESS AND LIQU

ORGANIZATION, BUSINESS AND LIQUIDITY	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
ORGANIZATION, BUSINESS AND LIQUIDITY	NOTE 1 - ORGANIZATION, BUSINESS AND LIQUIDITY Organization and Operations On March 26, 2020, Bubblr Holdings Ltd. (a UK company formed on February 18, 2016) merged into U.S. Wireless Online, Inc. (“UWRL”), a Wyoming corporation formed on October 22, 2019 100 Bubblr, Inc. is a Mobile Application software company that is currently developing its disruptive Internet Search Mechanism and seeking license opportunities for a next-generation solution designed to create an alternative economic model. Going Concern Matters The accompanying consolidated financial statements have been prepared in conformity with generally accepted accounting principles in the United States of America (“GAAP”), which contemplates the Company’s continuation as a going concern. The Company incurred a net comprehensive loss of $ 3,119,431 16,069,209 2,426,036 Management intends to raise additional operating funds through equity and/or debt offerings. However, there can be no assurance management will be successful in its endeavors. There are no assurances that the Company will be able to either (1) achieve a level of revenues adequate to generate sufficient cash flow from operations; or (2) obtain additional financing through either private placement, public offerings, and/or bank financing necessary to support its working capital requirements. To the extent that funds generated from operations and any private placements, public offerings, and/or bank financing are insufficient, the Company will have to raise additional working capital. No assurance can be given that additional financing will be available, or if available, will be on terms acceptable to the Company. If adequate working capital is not available to the Company, it may be required to curtail or cease its operations. Due to uncertainties related to these matters, there exists substantial doubt about the ability of the Company to continue as a going concern. The accompanying consolidated financial statements do not include any adjustments related to the recoverability or classification of asset-carrying amounts or the amounts and classification of liabilities that may result should the Company be unable to continue as a going concern.

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying consolidated interim financial statements have been prepared in accordance with GAAP. The Company’s fiscal year-end is December 31. Principles of Consolidation The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries: Bubblr Holdings Ltd., Bubblr Ltd., and Bubblr CLN Ltd. All significant inter-company balances and transactions have been eliminated in consolidation. Use of Estimates The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of expenses during the reporting period. Some of these judgments can be subjective and complex, and, consequently, actual results may differ from these estimates. Convertible Financial Instruments The Company bifurcates conversion options from their host instruments and accounts for them as free-standing derivative financial instruments if certain criteria are met. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not remeasured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur, and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. An exception to this rule is when the host instrument is deemed to be conventional, as that term is described under applicable GAAP. Fair Value of Financial Instruments The Company accounts for financial instruments in accordance with ASC 820, “Fair Value Measurements and Disclosures.” ASC 820 establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy under ASC 820 are described below: Level 1 – Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities. Level 2 – Quoted prices in non-active markets or in active markets for similar assets or liabilities, observable inputs other than quoted prices, and inputs that are not directly observable but are corroborated by observable market data. Level 3 – Prices or valuations that require inputs that are both significant to the fair value measurement and unobservable. The carrying value of the Company’s current assets and liabilities are deemed to be their fair value due to the short-term maturity and realization. During the year ended December 31, 2022, the Company acquired warrant derivative liabilities, which are Level 3 financial instruments that are adjusted to fair market value on reporting dates. At September 30, 2023 and December 31, 2022 the warrant liabilities balances were $83,495 and $198,479 respectively. There were no changes in the fair value hierarchy leveling during the nine months ended September 30, 2023. Stock Based Compensation We follow ASC Topic 718, Compensation–Stock Compensation, Employees Nonemployees Common Stock Purchase Warrants and Derivative Financial Instruments Common stock purchase warrants and other derivative financial instruments are classified as equity if the contracts (1) require physical settlement or net-share settlement or (2) give the Company a choice of net-cash settlement or settlement in its own shares (physical settlement or net-share settlement). Contracts which (1) require net-cash settlement (including a requirement to net cash settle the contract if an event occurs and if that event is outside the control of the Company), (2) give the counterparty a choice of net-cash settlement or settlement in shares (physical settlement or net-share settlement), or (3) that contain reset provisions that do not qualify for the scope exception are classified as liabilities. The Company assesses the classification of its common stock purchase warrants and other derivatives at each reporting date to determine whether a change in classification between equity and liabilities is required. Basic and Diluted Net Loss per Common Share Pursuant to ASC 260, “Earnings Per Share,” basic net income and net loss per share are computed by dividing the net income and net loss by the weighted average number of common shares outstanding. Diluted net income and net loss per share is the same as basic net income and net loss per share when their inclusion would have an anti-dilutive effect due to our continuing net losses. For the nine months ended September 30, 2023, and 2022, the following outstanding stock was excluded from the computation of diluted net loss per share as the result was anti-dilutive. SCHEDULE OF COMPUTATION OF DILUTED NET LOSS PER SHARE 2023 2022 September 30, 2023 2022 (Shares) (Shares) Series C Preferred Stock 3,384,135 3,384,135 Warrants 2,358,101 2,358,101 Convertible Notes - 2,037,834 Total 5,742,236 7,780,070 Foreign Currency Translations The functional currency of the Company’s international subsidiaries is generally their local currency of Great British Pounds (GBP). Local currency assets and liabilities are translated at the exchange rates on the balance sheet date, and local currency revenues and expenses are translated at weighted average exchange rates during the period. Equity accounts are translated at historical rates. The resulting translation adjustments are recorded directly into accumulated other comprehensive income. SCHEDULE OF FOREIGN CURRENCY TRANSLATION ADJUSTMENTS 2023 2022 2022 September 30, December 31, 2023 2022 2022 Period-end GBP£: U.S.$ exchange rate 1.2199 1.1171 1.2101 Weighted average GBP£: U.S.$ exchange rate 1.2447 1.2661 1.2430 Aggregate transaction gains or losses, including gains or losses related to foreign-denominated cash and cash equivalents and the re-measurement of certain inter-company balances, are included in the statement of operations as other income and expense. Losses on foreign exchange transactions totaling $ 6,250 289,790 Income Taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, “Income Taxes.” The asset and liability method provides that deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities and for operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company records a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized. As of September 30, 2023, and December 31, 2022, the Company did not have any amounts recorded pertaining to uncertain tax positions. UK Taxes We do not consider ourselves to be engaged in a trade or business in the UK and, as such, do not expect to be subject to UK corporate income taxation. We have subsidiaries based in the UK that are subject to the tax laws of that country. Under current law, those subsidiaries are taxed at the applicable corporate income tax rates. Should any UK subsidiaries be deemed to undertake business activities in the US, they would be subject to US corporate income tax in respect of their US activities only. Relief would then be available against the UK tax liabilities in respect of the overseas taxes arising from US activities. At present, this is not applicable as our UK subsidiaries only undertake activities in the UK. Our UK subsidiaries file separate UK income tax returns. UK Tax Risk Companies that are incorporated outside the UK may become subject to UK taxes in a number of circumstances, including circumstances in which (1) they are deemed resident in the UK for tax purposes by reason of their central management and control being exercised from the UK or (2) they are treated as carrying on a trade, investing or carrying on any other business activity in the UK, whether or not through a UK Permanent Establishment (“PE”). In addition, the Finance Act 2015 introduced a new tax known as the diverted profits tax (“DPT”), which is charged at 25% of any “taxable diverted profit.”. The DPT has had an effect since April 1, 2015, and may apply in circumstances including (1) where arrangements are designed to ensure that a non-UK resident company does not carry on a trade in the UK through a PE; and (2) where a tax reduction is obtained through the involvement of entities or transactions lacking economic substance. We intend to operate in such a manner that none of our companies should be subject to the UK DPT and that none of our companies (other than those companies incorporated in the UK) should: (1) be treated as resident in the UK for tax purposes; (2) carry on a trade, invest or carry on any other business activity in the UK (whether or not through a UK PE). However, this result is based on certain legal and factual determinations, and since the scope and the basis upon which the DPT will be applied by HM Revenue & Customs (“HMRC”) in the UK remains uncertain and since applicable law and regulations do not conclusively define the activities that constitute conducting a trade, investment or business activity in the UK (whether or not through a UK PE), and since we cannot exclude the possibility that there will be a change in law that adversely affects the analysis, HMRC might successfully assert a contrary position. The terms of an income tax treaty between the UK and the home country of the relevant Bubblr subsidiary, if any, could contain additional protections against UK tax. Any arrangements between UK-resident entities of Bubblr and other entities of Bubblr are subject to the UK transfer pricing regime. Consequently, if any agreement between a UK resident entity of Bubblr and any other Bubblr entity (whether that entity is resident in or outside of the UK) is found not to be on arm’s length terms and, as a result, a UK tax advantage is being obtained, an adjustment will be required to compute UK taxable profits as if such an agreement were on arm’s length terms. Any transfer pricing adjustment could adversely impact the tax charge incurred by the relevant UK resident entities of Bubblr. Recent Accounting Pronouncements The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on our financial statements. Reclassifications Certain accounts have been reclassified in prior periods to conform to current period presentation. Compensation expense that was previously reported separately has been combined with general and administrative expenses in the Consolidated Statements of Operations and Comprehensive Loss for all periods presented.

OTHER RECEIVABLES

OTHER RECEIVABLES	9 Months Ended
	Sep. 30, 2023
Credit Loss [Abstract]
OTHER RECEIVABLES	NOTE 3 – OTHER RECEIVABLES As of September 30, 2023, and December 31, 2022, accounts receivable consisted of the following: SCHEDULE OF OTHER RECEIVABLES September 30, December 31, 2023 2022 Deposit $ 200 $ 200 UK VAT Receivable 8,893 9,684 Other receivables $ 9,093 $ 9,884

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	9 Months Ended
	Sep. 30, 2023
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 4 - PROPERTY AND EQUIPMENT As of September 30, 2023, and December 31, 2022, property and equipment consisted of the following: SCHEDULE OF PROPERTY AND EQUIPMENT Motor Vehicles Computer Equipment Office Equipment Total Cost At December 31, 2022 $ 56,875 $ 28,179 $ 563 $ 85,617 Additions - - - - Effects of currency translation 460 228 4 692 At September 30, 2023 57,335 28,407 567 86,309 Less accumulated depreciation At December 31, 2022 $ 18,659 $ 18,636 $ 366 $ 37,661 Depreciation expense 4,576 4,550 84 9,210 Effects of currency translation 151 152 2 305 At September 30, 2023 23,386 23,338 452 47,176 Net book value At September 30, 2023 33,949 5,069 115 39,133 At December 31, 2022 $ 38,216 $ 9,543 $ 197 $ 47,956 During the nine months ended September 30, 2023, and 2022, the Company recorded depreciation expenses of $ 9,210 10,323

INTANGIBLE ASSETS

INTANGIBLE ASSETS	9 Months Ended
	Sep. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS	NOTE 5 - INTANGIBLE ASSETS A Patent on the Internet-Search Mechanism (“IBSM”) has been granted in the United States, South Africa, New Zealand, Canada, and Australia. The patent is pending in the European Union, and the United Kingdom. Patents on Contextual Enveloping of Dynamic Hypertext Links and Real-Time Data Processing are pending in the United States Patents are reported at cost, less accumulated amortization, and accumulated impairment loss. Costs include expenditure that is directly attributable to the acquisition of the asset. Once a patent provides economic benefit to the Company, amortization is provided on a straight-line basis on all patents over their expected useful lives of 20 Intellectual Property Intellectual Property capitalizes the Company’s qualifying internal research and developments costs . 7 Trademarks The Company has the following trademarks. Mark Category Proprietor Country Class(es) Status Reg. Date. File No. CITIZENS JOURNALIST Words Bubblr Limited European Union 9 38 REGISTERED 16-Nov-2019 206382.EM.01 CITIZENS JOURNALIST Word Bubblr Limited United Kingdom 9 38 REGISTERED 05-Jul-2019 206382.GB.01 CITIZENS JOURNALIST Words Bubblr Limited United Kingdom 9 38 REGISTERED 16-Nov-2019 206382.GB.02 CITIZENS JOURNALIST Word Bubblr Limited United States 9 38 41 42 REGD-DEC USE 08-Feb-2022 206382.US.01 Words and Color Device Bubblr Limited European Union 9 38 REGISTERED 16-Nov-2019 206383.EM.01 Series of Logos Bubblr Limited United Kingdom 9 38 REGISTERED 05-Jul-2019 206383.GB.01 Words and Color Device Bubblr Limited United Kingdom 9 38 REGISTERED 16-Nov-2019 206383.GB.02 Words and Device Bubblr Limited United States 9 38 41 42 ACCEPTED 206383.US.01 BAU NOT OK/BAU Not OK Series of Marks Bubblr Limited United Kingdom 9 38 REGISTERED 11-Oct-2019 208674.GB.01 NEWZMINE/NewzMine Series of Marks Bubblr Limited United Kingdom 9 38 42 REGISTERED 25-Dec-2020 227753.GB.01 The Company capitalizes trademark costs where the likelihood of acceptance is expected. Each trademark has been determined to have an infinite useful life and is assessed each reporting period for impairment. If there has been a reduction in the value of the trademark or if the trademark is not successfully registered, the assets will be impaired and charged to expense in the period of impairment. As of September 30, 2023, and December 31, 2022, trademarks consisted of the following: SCHEDULE OF INTANGIBLE ASSETS September 30, December 31, 2023 2022 Trademarks: NewzMine TM $ 11,494 $ 9,920 Citizens Journalist™ 25,367 25,367 Effects of currency translation (3,204 ) (3,461 ) $ 33,657 $ 31,826 As of September 30, 2023, and December 31, 2022, intangible assets consisted of the following: SCHEDULE OF INTANGIBLE ASSETS Patents Trademarks Intellectual Property Capitalized Acquisition Costs Total Cost At December 31, 2022 $ 168,300 $ 31,826 $ 2,764,198 $ 45,745 $ 3,010,069 Cost, beginning $ 168,300 $ 31,826 $ 2,764,198 $ 45,745 $ 3,010,069 Additions 20,361 1,574 - - 21,935 Effects of currency translation 1,362 257 22,388 - 24,007 At September 30, 2023 $ 190,023 $ 33,657 $ 2,786,586 $ 45,745 $ 3,056,011 Cost, ending $ 190,023 $ 33,657 $ 2,786,586 $ 45,745 $ 3,056,011 Less accumulated amortization At December 31, 2022 $ 4,947 $ - $ 1,674,551 $ 4,576 $ 1,684,074 Less accumulated amortization, beginning $ 4,947 $ - $ 1,674,551 $ 4,576 $ 1,684,074 Amortization expense 37,272 - 128,642 1,716 167,630 Effects of currency translation 40 - 13,563 - 13,603 At September 30, 2023 $ 42,259 $ - $ 1,816,756 $ 6,292 $ 1,865,307 Less accumulated amortization, ending $ 42,259 $ - $ 1,816,756 $ 6,292 $ 1,865,307 Net book value At September 30, 2023 $ 147,764 $ 33,657 $ 969,830 $ 39,453 $ 1,190,704 At December 31, 2022 $ 163,353 $ 31,826 $ 1,089,647 $ 41,169 $ 1,325,995 During the nine months ended September 30, 2023, and 2022, the Company purchased $ 21,935 19,513 167,630 258,365 0 0 SCHEDULE OF AMORTIZATION EXPENSE Capitalized Intellectual Acquisition Nine months ended September 30, Patents Property Costs Total Three months 2023 $ 1,847 $ 34,637 $ 572 $ 37,056 2024 7,388 138,547 2,888 148,823 2025 7,388 138,547 2,888 148,823 2026 7,388 138,547 2,888 148,823 2027 7,388 138,547 2,888 148,823 2028 7,388 138,547 2,888 148,823 Thereafter 108,977 242,458 27,441 378,876 Finite-Lived Intangible Assets, Net $ 147,764 $ 969,830 $ 39,453 $ 1,157,047

ACCRUED LIABILITIES

ACCRUED LIABILITIES	9 Months Ended
	Sep. 30, 2023
Payables and Accruals [Abstract]
ACCRUED LIABILITIES	NOTE 6 – ACCRUED LIABILITIES As of September 30, 2023, and December 31, 2022, accrued liabilities consisted of the following: SCHEDULE OF ACCRUED LIABILITIES September 30, December 31, 2023 2022 Accruals $ 50,256 $ - Accrued interest - 3,143 Directors Fees 143,750 - Dividends payable 43,344 22,133 Settlement payable 154,185 - Wages and salaries 925,339 24,818 Total Accrued liabilities $ 1,316,874 $ 50,094

LOAN PAYABLE

LOAN PAYABLE	9 Months Ended
	Sep. 30, 2023
Debt Disclosure [Abstract]
LOAN PAYABLE	NOTE 7 – LOAN PAYABLE On February 4, 2022, the Company issued a promissory note for the principal sum of $ 20,000 25 20,000 15,000 5,000 In November 2019, the Company purchased a vehicle under a capital finance arrangement. The term of this loan is 5 6.90 11,987 During the nine months ended September 30, 2023, and 2022, the Company made $ 7,467 7,595 At September 30, 2023, future minimum payments under the loan are as follows: SCHEDULE OF MINIMUM PAYMENTS Total 2023 (three months remaining in 2023) $ 2,489 2024 9,955 Total 12,444 Less: Imputed interest 2,872 Loan payable 15,316 Loan payable – current 12,084 Loan payable - non-current $ 3,232

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 8 - RELATED PARTY TRANSACTIONS Loans from Related Parties The Company had received a loan from a minority shareholder of $ 19,709 20 18,228 3,646 21,874 81,162 no In the nine months to September 30, 2023, the Company received a loan of $ 27,672 22,700 6,954 5,700 20,738 17,000 6,954 5,700 Activity on this loan to arrive at September 30, 2023, and December 31, 2022, balances is as follows: SCHEDULE OF RELATED PARTY TRANSACTION SHARE HOLDERS LOANS September 30, December 31, 2023 2022 Beginning Balance $ 18,152 $ 81,162 Effects of currency translation 76 (4,779 ) Loan Payable 18,228 76,383 Addition 27,692 19,709 Repayment (18,228 ) (77,940 ) Ending Balance $ 27,692 $ 18,152 During the nine months ended September 30, 2023, and 2022, the Company received proceeds on these loans of $ 20,738 19,709 18,228 79,940 accrued interest of $ 0 443 The Company has loans from our founder, Stephen Morris, with a balance of $ 1,316,435 899,309 Loan 1. The loan is non-interest-bearing and repayable on demand. On May 23, 2022, the Company entered an amendment to the Loan Agreement between Bubblr Limited and Mr. Morris to change the loan from a demand loan to have a maturity date on the earlier of (i) the completion of an offering by Bubblr, Inc., in the amount of no less than $7,500,000 in a public offering, or (ii) two years from the date of the amendment In addition, on a date no later than five (5) business days from the completion of bridge financing of no less than $1.5 million USD, the Company shall pay to Mr. Morris an amount equal to $140,289 (£115,000) as an installment payment on the principal of the Loan, and the balance of the principal of the Loan shall be paid at the Maturity Date On September 6, 2022, the Company entered into a second amendment (the “Amendment”) with Bubblr Limited and Mr. Morris to add $ 60,000 52,088 On December 20, 2022, the Company entered into a third amendment (the “Amendment”) with Bubblr Limited and Mr. Morris to reduce the outstanding principal amount of the loan by $ 71,540 59,543 71,540 59,543 In aggregate, the Company received $ 387,927 0 0 0 Loan 2. On September 7, 2022, our wholly owned subsidiary, Bubblr Limited, entered into a new loan agreement (the “Loan Agreement”) with Mr. Morris for $ 501,049 434,060 Activity on this loan to arrive at September 30, 2023, and December 31, 2022, balances is as follows: SCHEDULE OF RELATED PARTY TRANSACTION SHARE HOLDERS LOANS Nine Months Ended September 30, Year Ended December 31, 2023 2022 Beginning balance current $ 374,018 428,117 Effects of currency translation 3,029 (42,619 ) Loan Payable 377,047 385,558 Additions 387,927 Conversion from preferred stock - 60,000 Assignment of advances receivable 21,916 (71,540 ) Ending balance – Current $ 786,890 $ 374,018 Beginning balance non-current $ 525,291 $ - Additions - 501,049 Effects of currency translation 4,254 24,242 Ending balance non-current $ 529,545 525,291 Ending balance current and non-current $ 1,316,435 $ 899,309

WARRANT LIABILITY

WARRANT LIABILITY	9 Months Ended
	Sep. 30, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]
WARRANT LIABILITY	NOTE 9 - WARRANT LIABILITY The Company analyzed the warrants issued in connection with the Series C Convertible Preferred Stock (see Note 10) for derivative accounting consideration under ASC 815, Derivatives and Hedging, and determined that the instruments should be classified as a liability due to reset provisions and variability in exercise price resulting in there being no fixed value or explicit limit to the number of shares to be delivered upon exercise. ASC 815 requires us to assess the fair market value of the derivative liability at the end of each reporting period and recognize any change in the fair market value as other income or expense item. The Company determined our warrant liabilities to be a Level 3 fair value measurement during the year based on management’s estimate of the expected future cash flows required to settle the liabilities and used the Black Scholes pricing model to calculate the fair value as of September 30, 2023. The Black Scholes model requires nine basic data inputs: the exercise or strike price, time to expiration, the risk-free interest rate, the current stock price, the estimated volatility of the stock price in the future, and the dividend rate. Changes to these inputs could produce a significantly higher or lower fair value measurement. The fair value of each warrant is estimated using the Black-Scholes valuation model. For the period ended September 30, 2023, the estimated fair values of the warrant liabilities measured on a recurring basis are as follows : SCHEDULE OF ESTIMATED FAIR VALUES OF WARRANT LIABILITIES MEASURED ON A RECURRING BASIS Nine Months Ended September 30, 2023 Expected term 1.71 2.50 Expected average volatility 177 220 % Expected dividend yield 8.33 % Risk-free interest rate 1.50 5.46 % The following table summarizes the changes in the warrant liabilities during the period ended September 30, 2023, and December 31, 2022: SUMMARY OF CHANGES IN WARRANT LIABILITIES Fair Value Measurements Using Significant Unobservable Inputs (Level 3) Addition of new warrants $ 721,275 Additional day-one loss (28,043 ) Change in fair value of warrant liability (494,753 ) Warrant liability as of December 31, 2022 $ 198,479 Addition of new warrants $ - Additional day-one loss - Change in fair value of warrant liability (114,984 ) Warrant liability as of September 30, 2023 $ 83,495

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	9 Months Ended
	Sep. 30, 2023
Equity [Abstract]
STOCKHOLDERS’ EQUITY	NOTE 10 - STOCKHOLDERS’ EQUITY Preferred Stock The Company has authorized 25,000,000 0.001 Series C Convertible Preferred Stock On March 4, 2022, the Company filed a Certificate of Designation with the Wyoming Secretary of State, which established 2,000 1,200 The Company has the right to redeem the Series C Convertible Preferred Stock in accordance with the following schedule: ● The Company shall have the right to redeem the Series C Convertible Preferred Stock upon three business days of written notice at a price equal to 120% of the Stated Value together with any accrued but unpaid dividends; and ● The Company shall pay 8 The Series C Convertible Preferred Stock will vote together with the common stock on an as-converted basis subject to the Beneficial Ownership Limitations (as set forth in the Certificate of Designation). Each share of the Series C Convertible Preferred Stock is convertible, at any time and from time to time from and after the issuance at the option of the Holder thereof, into that number of shares of Common Stock (subject to Beneficial Ownership Limitations) determined by dividing the Stated Value of $ 1,200 0.3202 On March 4, 2022, the Company entered into a Securities Purchase Agreement (the “GHS Securities Purchase Agreement”) with GHS Investments, LLC (“GHS”), whereby GHS agreed to purchase, in tranches, up to $ 700,000 700 On March 4, 2022, the Company issued to GHS the first tranche of 300 35 941,599 75 GHS delivered gross proceeds of $ 266,000 On March 9, 2022, the Company entered a Securities Purchase Agreement with Proactive Capital Partners LP (“Proactive”), whereby Proactive agreed to purchase 160 The Company agreed to issue Proactive commitment shares of 8 472,205 75 On March 9, 2022, the Company issued 168 290,000 On April 24, 2022, the Company issued the second tranche of 200 562,149 184,000 On May 25, 2022, the Company issued the third tranche of 100 281,074 92,000 On September 24, 2022, the Company issued the fourth tranche of 100 281,074 92,000 On September 7, 2022, our wholly owned subsidiary, Bubblr Limited, entered into a new loan agreement (the “Loan Agreement”) with Mr. Morris for £ 434,060 550,468 GHS Investments, LLC agreed to waive a prohibition on borrowing over $200,000 found in our Certificate of Designation for the Series C Preferred Stock 345,220 281,000 64,220 71,703 As a result of the above transactions, the Company received total net proceeds of $ 789,000 721,275 28,043 95,768 As at September 30, 2023 and December 31, 2022, the Company had 903 Common Stock The Company has authorized 3,000,000,000 common shares with a par value of $ 0.01 per share. Each common share entitles the holder to one vote, in person or proxy, on any matter on which action of the stockholders of the corporation is sought. During the nine months ended September 30, 2022, the Company issued the following unregistered securities: ● 147,960 75,460 ● 67,079 22,980 ● 7,597,244 1,979,082 ● 587,039 ● 206,000 ● 903 75 During the nine months ended September 30, 2023, the Company issued the following unregistered securities: ● 625,000 100,000 ● 500,000 65,000 ● 311,159 43,805 ● 1,455,784 285,338 As at September 30, 2023, and December 31, 2022, the Company had 157,201,261 154,309,318 The above securities were issued in reliance on the exemption from registration provided by Section 4.(a)(2) of the Securities Act of 1933, as amended, and/or in reliance on the exception from registration provided by Regulation S promulgated under the Securities Act of 1933, as amended. Warrants The Company identified conversion features embedded within warrants issued during the nine months ended September 30, 2022. The Company has determined that the conversion feature of the Warrants represents an embedded derivative since the conversion price includes a reset provision which could cause adjustments in redemption value and the number of shares issued upon exercise (see Note 9 - Warrant Liability). A summary of activity during the nine-month period ended September 30, 2023, follows: SUMMARY OF WARRANTS ACTIVITY Warrants Outstanding Weighted Average Number of Weighted Average Remaining life Warrants Exercise Price (years) Outstanding, December 31, 2022 2,538,101 $ 0.32 4.27 Granted - - - Exercised - - - Forfeited/canceled - - - Outstanding, September 30, 2023 2,538,101 $ 0.32 3.52 Exercisable Warrants, September 30, 2023 2,538,101 $ 0.32 3.52 The following table summarizes information relating to outstanding and exercisable warrants as of September 30, 2023: SUMMARY OF INFORMATION RELATING TO OUTSTANDING AND EXERCISABLE WARRANTS Warrants Outstanding Warrants Exercisable Number of Warrants Weighted Average Remaining Contractual life (in years) Weighted Average Exercise Price Number of Shares Weighted Average Exercise Price 941,599 3.43 $ 0.34 941,599 $ 0.34 472,205 3.44 0.34 472,205 0.34 562,149 3.57 0.35 562,149 0.35 281,074 3.65 0.22 281,074 0.22 281,074 3.74 0.22 281,074 0.22 2,538,101 3.52 $ 0.32 2,538,101 $ 0.32 As at September 30, 2023, the intrinsic value of the warrants is $ 0 2022 Equity Incentive Plan Restricted Stock Units On May 25, 2022, our board of directors and majority shareholders approved the adoption of the Bubblr, Inc. 2022 Equity Incentive Plan (the “2022 Equity Incentive Plan”) and, unless earlier terminated, will continue until May 25, 2032. A total of 28,400,000 If the employee is terminated for cause, the employee will forfeit the Restricted Stock Units (“RSUs”) awarded to date. During the year ended December 31, 2022, the Company issued, pursuant to the 2022 Equity Incentive Plan, a total of 8,400,000 4,200,000 8,400,000 The RSUs were valued at $ 2,259,600 0.269 659,052 1,600,548 On January 31, 2023 (the “Termination Date”), the award of 8,400,000 before the award is fully vested is not recognized as an expense, and any previously recognized costs are reversed upon forfeiture. As a result, the remaining unvested stock compensation of $ 1,600,548 659,052 Stock Options On April 1, 2023, the Company granted options for purchasing our Common stock to certain employees and non-employees as consideration for services rendered. The terms of the stock option grants are determined by our Board of Directors consistent with our 2022 Equity Incentive Plan, which the Board adopted on May 22, 2022. Our stock option grant general policy is options vest 40% on the Grant Date, which is 90 days after commencement of service (typically the hire date), and the remaining vest monthly over two years and has a maximum term of ten years. Two executives with long-term service over two years and nine months were 100% vested on the Grant Date The Company determined our option liabilities to be a Level 3 fair value measurement during the year based on management’s estimate of the expected future cash flows required to settle the liabilities and used the Black Scholes pricing model to calculate the fair value as of the Grant Date of the options. The Black Scholes model requires nine basic data inputs: the exercise or strike price, time to expiration, the risk-free interest rate, the current stock price, the estimated volatility of the stock price in the future, and the dividend rate. Changes to these inputs could produce a significantly higher or lower fair value measurement. The fair value of each warrant is estimated using the Black-Scholes valuation model. For the period ended September 30, 2023, the estimated fair values of the warrant liabilities measured on a recurring basis are as follows : SCHEDULE OF ESTIMATED FAIR VALUES OF WARRANT LIABILITIES Nine Months Ended September 30, 2023 Expected term 5.00 5.00 Expected average volatility 195 199 % Expected dividend yield 0 % Risk-free interest rate 3.73 4.49 % The following summarizes the stock options activity for the nine months ended September 30, 2023: SUMMARY OF STOCK OPTION ACTIVITY Options Weighted-Average Outstanding Exercise Price Balance as of December 31, 2022 - $ - Grants 14,400,000 0.16 Exercised - - Cancelled - - Balance as of September 30, 2023 14,400,000 $ 0.16 The following summarizes certain information about stock options vested and expected to vest as of September 30, 2023: SUMMARY OF STOCK OPTION VESTED AND EXPECTED TO VEST Options Outstanding Options Exercisable Number of Options Weighted Average Remaining Contractual life (in years) Weighted Average Exercise Price Number of Shares Weighted Average Exercise Price 3,360,000 2.22 $ 0.04 3,360,000 $ 0.069 960,000 0.63 0.01 960,000 0.018 3,360,000 2.22 0.04 1,764,000 0.031 4,800,000 3.17 0.05 2,160,000 0.032 1,920,000 1.27 0.02 864,000 0.013 14,400,000 9.51 $ 0.16 9,108,000 0.16 As of September 30, 2023, and December 2022, there were $ 735,662 0 Equity Financing Agreements On February 1, 2022, Bubblr, Inc. entered into a Stock Purchase Agreement (the “SPA”) and Registration Rights Agreement with White Lion Capital LLC (“WLC”). Pursuant to the SPA, the Company had the right, but not the obligation, to cause WLC to purchase up to $10 million of our common stock during the period beginning on February 1, 2022, and ending on the earlier of (i) the date on which the WLC had purchased $10 million of our common stock pursuant to the SPA, or (ii) December 31, 2022 In consideration for entering into the SPA, on February 1, 2022, the Company issued 103,000 93,792 On March 22, 2022, the Company entered into a Termination and Release Agreement with WLC to extinguish the SPA and Registration Rights Agreement in exchange for issuing 103,000 51,500 On March 4, 2022, the Company entered into an Equity Financing Agreement (“EFA”) and Registration Rights Agreement with GHS Investments LLC (“GHS”). Under the terms of the EFA, GHS agreed to provide the Company with up to $ 15 The registration statement on Form S-1 was effective as of September 24, 2022. During the year ended December 31, 2022, and through September 30, 2023, GHS subsequently provided $ 0 In consideration for entering the EFA, on March 4, 2022, the Company issued 587,039 234,522

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 11 - COMMITMENTS AND CONTINGENCIES Premises During the nine months ended September 30, 2023, and 2022, the Company paid $ 473 5,345 July 14, 2022 100 During the nine months ended September 30, 2023, and 2022, the Company paid $ 1,800 1,800 On March 25, 2022, the Company entered into a service agreement with PCG Advisory, Inc. The term was nine months, commencing April 1, 2022. PCG Advisory, Inc. received cash of $ 7,000 7,000 Service Contracts On February 14, 2023, the Company entered into a service agreement with Beyond Media SEZC. The term is twelve months, commencing February 14, 2023. Beyond Media will receive cash of $ 7,000 1,000,000 180,000 On February 23, 2023, the Company entered into a service agreement with Milestone Management Services, LLC. The term is six months, commencing February 23, 2023. Milestone Media Services, LLC received 325,000 84,338 On May 1, 2023, the Company entered into a service agreement with Outside-the-Box. The term is six months, commencing May 1, 2023. Outside-the-Box is entitled to 625,000 100,000 312,500 312,500 On June 15, 2023, the Company entered into a service agreement with Launchpad IR. The term is six months, commencing September 15, 2023. Launchpad IR will receive compensation of $ 3,000 On June 23, 2023, the Company entered into a service agreement with Wise Law P.C. Wise Law P.C. received 500,000 65,000 Employment Agreements David Chetwood On April 1, 2023, our board of directors approved amended and restated employment agreement effective February 10 , The amended employment agreement with Mr. Chetwood provides that we will compensate him with a yearly salary of $ 450,000 180,000 5 We also agreed to grant Mr. Chetwood the option to purchase 3,600,000 0.1625 with 40% vesting after 90 days of service and 60% vesting monthly over the following two years . He is also entitled to health and vacation benefits and, after 90 days of employment, a six-month severance if terminated for good cause or if he resigns for good reason in a constructive termination. Mr. Chetwood agreed to a two-year non-solicit restrictive covenant. Stephen Morris On April 1, 2023, our board of directors approved amended and restated employment agreement in favor of our Chief Technical Officer, Stephen Morris. The amended employment agreement with Mr. Morris provides that we will compensate him with a yearly salary of $ 450,000 180,000 5 3,360,000 0.187 Timothy Burks On April 1, 2023, our board of directors approved an employment agreement and stock option grant in favor of our Chief Executive Officer, Mr. Burks. The employment agreement with Mr. Burks provides that we will compensate him with a yearly salary of $ 600,000 240,000 5 As per the employment agreement an accrual is made for any unpaid portion of the compensation which comprises the reduced amount if not paid in the month due and the additional amount due upon securing finance or on termination of the employment agreement. 4,800,000 0.1353 with 40% vesting after 90 days of service and 60% vesting monthly over the following two years Paul Morrissey On April 6, 2023, our board of directors approved a Non-Executive Board Agreement and Stock Option Grant in favor of Mr. Morrissey. The agreement with Mr. Morrissey provides that we will compensate him with a yearly fee of $ 300,000 120,000 5 As per the non-executive board agreement, an accrual is made for any unpaid portion of the compensation which comprises the reduced amount if not paid in the month due and the additional amount due upon securing finance or on termination of the employment agreement. 1,920,000 0.1353 with 40% vesting after 90 days of service and 60% vesting monthly over the following two years. Steven Saunders & Rik Willard On May 31, 2022, our board of directors approved amended and restated employment agreements in favor of our then-Chief Executive Officer, Rik Willard, and our then-Chief Commercial Officer, Steven Saunders. The employment agreement with Mr. Willard was amended as follows. In addition to his cash compensation, the Company agreed to further compensate Mr. Willard in accordance with our May 25, 2022, Equity Incentive Plan with 5,400,000 2,700,000 The employment agreement with Mr. Saunders was amended as follows. In addition to his cash compensation, the Company agreed to further compensate Mr. Saunders in accordance with our May 25, 2022, Equity Incentive Plan with 3,000,000 1,500,000 On January 31, 2023, Steven Saunders and Rik Willard entered into a separation agreement with the Company regarding the terms and conditions of their departures from the Company. Pursuant to the provisions of the Separation Agreement with Mr. Saunders and in consideration for a complete release of claims, we agreed as follows: ● As of the Separation Agreement date, Mr. Saunders is no longer an officer or director of our company, and all prior agreements with Mr. Saunders, including his employment agreement, are terminated in their entirety. ● In satisfaction of all amounts due Employee, the Company agrees to pay Employee the total sum of $ 116,000 ○ We agreed to pay a lump sum of $ 12,000 ○ We agreed to pay a lump sum of $ 12,000 ○ We agreed to pay $ 73,500 ○ Final payment of $ 18,000 Mr. Saunders forfeited 3,000,000 Pursuant to the provisions of the Separation Agreement with Mr. Willard and in consideration for a complete release of claims, we agreed as follows: ● As of the date of the Separation Agreement, Mr. Willard is no longer an officer or director of our company, and all prior agreements with Mr. Willard, including his employment agreement, are terminated in their entirety. ● In satisfaction of all amounts due Employee, the Company agrees to pay Employee the total sum of $ 112,418 ○ We agreed to pay a lump sum of $ 12,801 ○ We agreed to pay a total of $ 76,806 ○ We agreed to pay a total of $ 4,806 ○ The final payment of $ 18,000 ● Our shareholder, Stephen Morris, has transferred to Mr. Willard 1,750,000 Mr. Willard forfeited 5,400,000

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 12 - SUBSEQUENT EVENTS The Company has evaluated subsequent events through the date of issuance of this Quarterly Report on Form 10-Q and determined there were no subsequent events that would require adjustments to our disclosures in the consolidated financial statements.

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying consolidated interim financial statements have been prepared in accordance with GAAP. The Company’s fiscal year-end is December 31.
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries: Bubblr Holdings Ltd., Bubblr Ltd., and Bubblr CLN Ltd. All significant inter-company balances and transactions have been eliminated in consolidation.
Use of Estimates	Use of Estimates The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of expenses during the reporting period. Some of these judgments can be subjective and complex, and, consequently, actual results may differ from these estimates.
Convertible Financial Instruments	Convertible Financial Instruments The Company bifurcates conversion options from their host instruments and accounts for them as free-standing derivative financial instruments if certain criteria are met. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not remeasured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur, and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. An exception to this rule is when the host instrument is deemed to be conventional, as that term is described under applicable GAAP.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company accounts for financial instruments in accordance with ASC 820, “Fair Value Measurements and Disclosures.” ASC 820 establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy under ASC 820 are described below: Level 1 – Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities. Level 2 – Quoted prices in non-active markets or in active markets for similar assets or liabilities, observable inputs other than quoted prices, and inputs that are not directly observable but are corroborated by observable market data. Level 3 – Prices or valuations that require inputs that are both significant to the fair value measurement and unobservable. The carrying value of the Company’s current assets and liabilities are deemed to be their fair value due to the short-term maturity and realization. During the year ended December 31, 2022, the Company acquired warrant derivative liabilities, which are Level 3 financial instruments that are adjusted to fair market value on reporting dates. At September 30, 2023 and December 31, 2022 the warrant liabilities balances were $83,495 and $198,479 respectively. There were no changes in the fair value hierarchy leveling during the nine months ended September 30, 2023.
Stock Based Compensation	Stock Based Compensation We follow ASC Topic 718, Compensation–Stock Compensation,
Employees	Employees
Nonemployees	Nonemployees
Common Stock Purchase Warrants and Derivative Financial Instruments	Common Stock Purchase Warrants and Derivative Financial Instruments Common stock purchase warrants and other derivative financial instruments are classified as equity if the contracts (1) require physical settlement or net-share settlement or (2) give the Company a choice of net-cash settlement or settlement in its own shares (physical settlement or net-share settlement). Contracts which (1) require net-cash settlement (including a requirement to net cash settle the contract if an event occurs and if that event is outside the control of the Company), (2) give the counterparty a choice of net-cash settlement or settlement in shares (physical settlement or net-share settlement), or (3) that contain reset provisions that do not qualify for the scope exception are classified as liabilities. The Company assesses the classification of its common stock purchase warrants and other derivatives at each reporting date to determine whether a change in classification between equity and liabilities is required.
Basic and Diluted Net Loss per Common Share	Basic and Diluted Net Loss per Common Share Pursuant to ASC 260, “Earnings Per Share,” basic net income and net loss per share are computed by dividing the net income and net loss by the weighted average number of common shares outstanding. Diluted net income and net loss per share is the same as basic net income and net loss per share when their inclusion would have an anti-dilutive effect due to our continuing net losses. For the nine months ended September 30, 2023, and 2022, the following outstanding stock was excluded from the computation of diluted net loss per share as the result was anti-dilutive. SCHEDULE OF COMPUTATION OF DILUTED NET LOSS PER SHARE 2023 2022 September 30, 2023 2022 (Shares) (Shares) Series C Preferred Stock 3,384,135 3,384,135 Warrants 2,358,101 2,358,101 Convertible Notes - 2,037,834 Total 5,742,236 7,780,070
Foreign Currency Translations	Foreign Currency Translations The functional currency of the Company’s international subsidiaries is generally their local currency of Great British Pounds (GBP). Local currency assets and liabilities are translated at the exchange rates on the balance sheet date, and local currency revenues and expenses are translated at weighted average exchange rates during the period. Equity accounts are translated at historical rates. The resulting translation adjustments are recorded directly into accumulated other comprehensive income. SCHEDULE OF FOREIGN CURRENCY TRANSLATION ADJUSTMENTS 2023 2022 2022 September 30, December 31, 2023 2022 2022 Period-end GBP£: U.S.$ exchange rate 1.2199 1.1171 1.2101 Weighted average GBP£: U.S.$ exchange rate 1.2447 1.2661 1.2430 Aggregate transaction gains or losses, including gains or losses related to foreign-denominated cash and cash equivalents and the re-measurement of certain inter-company balances, are included in the statement of operations as other income and expense. Losses on foreign exchange transactions totaling $ 6,250 289,790
Income Taxes	Income Taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, “Income Taxes.” The asset and liability method provides that deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities and for operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company records a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized. As of September 30, 2023, and December 31, 2022, the Company did not have any amounts recorded pertaining to uncertain tax positions. UK Taxes We do not consider ourselves to be engaged in a trade or business in the UK and, as such, do not expect to be subject to UK corporate income taxation. We have subsidiaries based in the UK that are subject to the tax laws of that country. Under current law, those subsidiaries are taxed at the applicable corporate income tax rates. Should any UK subsidiaries be deemed to undertake business activities in the US, they would be subject to US corporate income tax in respect of their US activities only. Relief would then be available against the UK tax liabilities in respect of the overseas taxes arising from US activities. At present, this is not applicable as our UK subsidiaries only undertake activities in the UK. Our UK subsidiaries file separate UK income tax returns. UK Tax Risk Companies that are incorporated outside the UK may become subject to UK taxes in a number of circumstances, including circumstances in which (1) they are deemed resident in the UK for tax purposes by reason of their central management and control being exercised from the UK or (2) they are treated as carrying on a trade, investing or carrying on any other business activity in the UK, whether or not through a UK Permanent Establishment (“PE”). In addition, the Finance Act 2015 introduced a new tax known as the diverted profits tax (“DPT”), which is charged at 25% of any “taxable diverted profit.”. The DPT has had an effect since April 1, 2015, and may apply in circumstances including (1) where arrangements are designed to ensure that a non-UK resident company does not carry on a trade in the UK through a PE; and (2) where a tax reduction is obtained through the involvement of entities or transactions lacking economic substance. We intend to operate in such a manner that none of our companies should be subject to the UK DPT and that none of our companies (other than those companies incorporated in the UK) should: (1) be treated as resident in the UK for tax purposes; (2) carry on a trade, invest or carry on any other business activity in the UK (whether or not through a UK PE). However, this result is based on certain legal and factual determinations, and since the scope and the basis upon which the DPT will be applied by HM Revenue & Customs (“HMRC”) in the UK remains uncertain and since applicable law and regulations do not conclusively define the activities that constitute conducting a trade, investment or business activity in the UK (whether or not through a UK PE), and since we cannot exclude the possibility that there will be a change in law that adversely affects the analysis, HMRC might successfully assert a contrary position. The terms of an income tax treaty between the UK and the home country of the relevant Bubblr subsidiary, if any, could contain additional protections against UK tax. Any arrangements between UK-resident entities of Bubblr and other entities of Bubblr are subject to the UK transfer pricing regime. Consequently, if any agreement between a UK resident entity of Bubblr and any other Bubblr entity (whether that entity is resident in or outside of the UK) is found not to be on arm’s length terms and, as a result, a UK tax advantage is being obtained, an adjustment will be required to compute UK taxable profits as if such an agreement were on arm’s length terms. Any transfer pricing adjustment could adversely impact the tax charge incurred by the relevant UK resident entities of Bubblr.
Recent Accounting Pronouncements	Recent Accounting Pronouncements The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on our financial statements.
Reclassifications	Reclassifications Certain accounts have been reclassified in prior periods to conform to current period presentation. Compensation expense that was previously reported separately has been combined with general and administrative expenses in the Consolidated Statements of Operations and Comprehensive Loss for all periods presented.

SIGNIFICANT ACCOUNTING POLICI_3

SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
SCHEDULE OF COMPUTATION OF DILUTED NET LOSS PER SHARE	For the nine months ended September 30, 2023, and 2022, the following outstanding stock was excluded from the computation of diluted net loss per share as the result was anti-dilutive. SCHEDULE OF COMPUTATION OF DILUTED NET LOSS PER SHARE 2023 2022 September 30, 2023 2022 (Shares) (Shares) Series C Preferred Stock 3,384,135 3,384,135 Warrants 2,358,101 2,358,101 Convertible Notes - 2,037,834 Total 5,742,236 7,780,070
SCHEDULE OF FOREIGN CURRENCY TRANSLATION ADJUSTMENTS	SCHEDULE OF FOREIGN CURRENCY TRANSLATION ADJUSTMENTS 2023 2022 2022 September 30, December 31, 2023 2022 2022 Period-end GBP£: U.S.$ exchange rate 1.2199 1.1171 1.2101 Weighted average GBP£: U.S.$ exchange rate 1.2447 1.2661 1.2430

OTHER RECEIVABLES (Tables)

OTHER RECEIVABLES (Tables)	9 Months Ended
	Sep. 30, 2023
Credit Loss [Abstract]
SCHEDULE OF OTHER RECEIVABLES	As of September 30, 2023, and December 31, 2022, accounts receivable consisted of the following: SCHEDULE OF OTHER RECEIVABLES September 30, December 31, 2023 2022 Deposit $ 200 $ 200 UK VAT Receivable 8,893 9,684 Other receivables $ 9,093 $ 9,884

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	9 Months Ended
	Sep. 30, 2023
Property, Plant and Equipment [Abstract]
SCHEDULE OF PROPERTY AND EQUIPMENT	As of September 30, 2023, and December 31, 2022, property and equipment consisted of the following: SCHEDULE OF PROPERTY AND EQUIPMENT Motor Vehicles Computer Equipment Office Equipment Total Cost At December 31, 2022 $ 56,875 $ 28,179 $ 563 $ 85,617 Additions - - - - Effects of currency translation 460 228 4 692 At September 30, 2023 57,335 28,407 567 86,309 Less accumulated depreciation At December 31, 2022 $ 18,659 $ 18,636 $ 366 $ 37,661 Depreciation expense 4,576 4,550 84 9,210 Effects of currency translation 151 152 2 305 At September 30, 2023 23,386 23,338 452 47,176 Net book value At September 30, 2023 33,949 5,069 115 39,133 At December 31, 2022 $ 38,216 $ 9,543 $ 197 $ 47,956

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	9 Months Ended
	Sep. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
SCHEDULE OF INTANGIBLE ASSETS	As of September 30, 2023, and December 31, 2022, trademarks consisted of the following: SCHEDULE OF INTANGIBLE ASSETS September 30, December 31, 2023 2022 Trademarks: NewzMine TM $ 11,494 $ 9,920 Citizens Journalist™ 25,367 25,367 Effects of currency translation (3,204 ) (3,461 ) $ 33,657 $ 31,826
SCHEDULE OF INTANGIBLE ASSETS	As of September 30, 2023, and December 31, 2022, intangible assets consisted of the following: SCHEDULE OF INTANGIBLE ASSETS Patents Trademarks Intellectual Property Capitalized Acquisition Costs Total Cost At December 31, 2022 $ 168,300 $ 31,826 $ 2,764,198 $ 45,745 $ 3,010,069 Cost, beginning $ 168,300 $ 31,826 $ 2,764,198 $ 45,745 $ 3,010,069 Additions 20,361 1,574 - - 21,935 Effects of currency translation 1,362 257 22,388 - 24,007 At September 30, 2023 $ 190,023 $ 33,657 $ 2,786,586 $ 45,745 $ 3,056,011 Cost, ending $ 190,023 $ 33,657 $ 2,786,586 $ 45,745 $ 3,056,011 Less accumulated amortization At December 31, 2022 $ 4,947 $ - $ 1,674,551 $ 4,576 $ 1,684,074 Less accumulated amortization, beginning $ 4,947 $ - $ 1,674,551 $ 4,576 $ 1,684,074 Amortization expense 37,272 - 128,642 1,716 167,630 Effects of currency translation 40 - 13,563 - 13,603 At September 30, 2023 $ 42,259 $ - $ 1,816,756 $ 6,292 $ 1,865,307 Less accumulated amortization, ending $ 42,259 $ - $ 1,816,756 $ 6,292 $ 1,865,307 Net book value At September 30, 2023 $ 147,764 $ 33,657 $ 969,830 $ 39,453 $ 1,190,704 At December 31, 2022 $ 163,353 $ 31,826 $ 1,089,647 $ 41,169 $ 1,325,995
SCHEDULE OF AMORTIZATION EXPENSE	SCHEDULE OF AMORTIZATION EXPENSE Capitalized Intellectual Acquisition Nine months ended September 30, Patents Property Costs Total Three months 2023 $ 1,847 $ 34,637 $ 572 $ 37,056 2024 7,388 138,547 2,888 148,823 2025 7,388 138,547 2,888 148,823 2026 7,388 138,547 2,888 148,823 2027 7,388 138,547 2,888 148,823 2028 7,388 138,547 2,888 148,823 Thereafter 108,977 242,458 27,441 378,876 Finite-Lived Intangible Assets, Net $ 147,764 $ 969,830 $ 39,453 $ 1,157,047

ACCRUED LIABILITIES (Tables)

ACCRUED LIABILITIES (Tables)	9 Months Ended
	Sep. 30, 2023
Payables and Accruals [Abstract]
SCHEDULE OF ACCRUED LIABILITIES	As of September 30, 2023, and December 31, 2022, accrued liabilities consisted of the following: SCHEDULE OF ACCRUED LIABILITIES September 30, December 31, 2023 2022 Accruals $ 50,256 $ - Accrued interest - 3,143 Directors Fees 143,750 - Dividends payable 43,344 22,133 Settlement payable 154,185 - Wages and salaries 925,339 24,818 Total Accrued liabilities $ 1,316,874 $ 50,094

LOAN PAYABLE (Tables)

LOAN PAYABLE (Tables)	9 Months Ended
	Sep. 30, 2023
Debt Disclosure [Abstract]
SCHEDULE OF MINIMUM PAYMENTS	At September 30, 2023, future minimum payments under the loan are as follows: SCHEDULE OF MINIMUM PAYMENTS Total 2023 (three months remaining in 2023) $ 2,489 2024 9,955 Total 12,444 Less: Imputed interest 2,872 Loan payable 15,316 Loan payable – current 12,084 Loan payable - non-current $ 3,232

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	9 Months Ended
	Sep. 30, 2023
Shareholder Loans [Member]
Short-Term Debt [Line Items]
SCHEDULE OF RELATED PARTY TRANSACTION SHARE HOLDERS LOANS	Activity on this loan to arrive at September 30, 2023, and December 31, 2022, balances is as follows: SCHEDULE OF RELATED PARTY TRANSACTION SHARE HOLDERS LOANS September 30, December 31, 2023 2022 Beginning Balance $ 18,152 $ 81,162 Effects of currency translation 76 (4,779 ) Loan Payable 18,228 76,383 Addition 27,692 19,709 Repayment (18,228 ) (77,940 ) Ending Balance $ 27,692 $ 18,152
Founder Loan [Member]
Short-Term Debt [Line Items]
SCHEDULE OF RELATED PARTY TRANSACTION SHARE HOLDERS LOANS	Activity on this loan to arrive at September 30, 2023, and December 31, 2022, balances is as follows: SCHEDULE OF RELATED PARTY TRANSACTION SHARE HOLDERS LOANS Nine Months Ended September 30, Year Ended December 31, 2023 2022 Beginning balance current $ 374,018 428,117 Effects of currency translation 3,029 (42,619 ) Loan Payable 377,047 385,558 Additions 387,927 Conversion from preferred stock - 60,000 Assignment of advances receivable 21,916 (71,540 ) Ending balance – Current $ 786,890 $ 374,018 Beginning balance non-current $ 525,291 $ - Additions - 501,049 Effects of currency translation 4,254 24,242 Ending balance non-current $ 529,545 525,291 Ending balance current and non-current $ 1,316,435 $ 899,309

WARRANT LIABILITY (Tables)

WARRANT LIABILITY (Tables)	9 Months Ended
	Sep. 30, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]
SCHEDULE OF ESTIMATED FAIR VALUES OF WARRANT LIABILITIES MEASURED ON A RECURRING BASIS	For the period ended September 30, 2023, the estimated fair values of the warrant liabilities measured on a recurring basis are as follows : SCHEDULE OF ESTIMATED FAIR VALUES OF WARRANT LIABILITIES MEASURED ON A RECURRING BASIS Nine Months Ended September 30, 2023 Expected term 1.71 2.50 Expected average volatility 177 220 % Expected dividend yield 8.33 % Risk-free interest rate 1.50 5.46 %
SUMMARY OF CHANGES IN WARRANT LIABILITIES	The following table summarizes the changes in the warrant liabilities during the period ended September 30, 2023, and December 31, 2022: SUMMARY OF CHANGES IN WARRANT LIABILITIES Fair Value Measurements Using Significant Unobservable Inputs (Level 3) Addition of new warrants $ 721,275 Additional day-one loss (28,043 ) Change in fair value of warrant liability (494,753 ) Warrant liability as of December 31, 2022 $ 198,479 Addition of new warrants $ - Additional day-one loss - Change in fair value of warrant liability (114,984 ) Warrant liability as of September 30, 2023 $ 83,495

STOCKHOLDERS_ EQUITY (Tables)

STOCKHOLDERS’ EQUITY (Tables)	9 Months Ended
	Sep. 30, 2023
Equity [Abstract]
SUMMARY OF INFORMATION RELATING TO OUTSTANDING AND EXERCISABLE WARRANTS	A summary of activity during the nine-month period ended September 30, 2023, follows: SUMMARY OF WARRANTS ACTIVITY Warrants Outstanding Weighted Average Number of Weighted Average Remaining life Warrants Exercise Price (years) Outstanding, December 31, 2022 2,538,101 $ 0.32 4.27 Granted - - - Exercised - - - Forfeited/canceled - - - Outstanding, September 30, 2023 2,538,101 $ 0.32 3.52 Exercisable Warrants, September 30, 2023 2,538,101 $ 0.32 3.52 The following table summarizes information relating to outstanding and exercisable warrants as of September 30, 2023: SUMMARY OF INFORMATION RELATING TO OUTSTANDING AND EXERCISABLE WARRANTS Warrants Outstanding Warrants Exercisable Number of Warrants Weighted Average Remaining Contractual life (in years) Weighted Average Exercise Price Number of Shares Weighted Average Exercise Price 941,599 3.43 $ 0.34 941,599 $ 0.34 472,205 3.44 0.34 472,205 0.34 562,149 3.57 0.35 562,149 0.35 281,074 3.65 0.22 281,074 0.22 281,074 3.74 0.22 281,074 0.22 2,538,101 3.52 $ 0.32 2,538,101 $ 0.32
SUMMARY OF INFORMATION RELATING TO OUTSTANDING AND EXERCISABLE WARRANTS	The following table summarizes information relating to outstanding and exercisable warrants as of September 30, 2023: SUMMARY OF INFORMATION RELATING TO OUTSTANDING AND EXERCISABLE WARRANTS Warrants Outstanding Warrants Exercisable Number of Warrants Weighted Average Remaining Contractual life (in years) Weighted Average Exercise Price Number of Shares Weighted Average Exercise Price 941,599 3.43 $ 0.34 941,599 $ 0.34 472,205 3.44 0.34 472,205 0.34 562,149 3.57 0.35 562,149 0.35 281,074 3.65 0.22 281,074 0.22 281,074 3.74 0.22 281,074 0.22 2,538,101 3.52 $ 0.32 2,538,101 $ 0.32
SUMMARY OF STOCK OPTION ACTIVITY	For the period ended September 30, 2023, the estimated fair values of the warrant liabilities measured on a recurring basis are as follows : SCHEDULE OF ESTIMATED FAIR VALUES OF WARRANT LIABILITIES Nine Months Ended September 30, 2023 Expected term 5.00 5.00 Expected average volatility 195 199 % Expected dividend yield 0 % Risk-free interest rate 3.73 4.49 % The following summarizes the stock options activity for the nine months ended September 30, 2023: SUMMARY OF STOCK OPTION ACTIVITY Options Weighted-Average Outstanding Exercise Price Balance as of December 31, 2022 - $ - Grants 14,400,000 0.16 Exercised - - Cancelled - - Balance as of September 30, 2023 14,400,000 $ 0.16
SUMMARY OF STOCK OPTION ACTIVITY	The following summarizes the stock options activity for the nine months ended September 30, 2023: SUMMARY OF STOCK OPTION ACTIVITY Options Weighted-Average Outstanding Exercise Price Balance as of December 31, 2022 - $ - Grants 14,400,000 0.16 Exercised - - Cancelled - - Balance as of September 30, 2023 14,400,000 $ 0.16
SUMMARY OF STOCK OPTION VESTED AND EXPECTED TO VEST	The following summarizes certain information about stock options vested and expected to vest as of September 30, 2023: SUMMARY OF STOCK OPTION VESTED AND EXPECTED TO VEST Options Outstanding Options Exercisable Number of Options Weighted Average Remaining Contractual life (in years) Weighted Average Exercise Price Number of Shares Weighted Average Exercise Price 3,360,000 2.22 $ 0.04 3,360,000 $ 0.069 960,000 0.63 0.01 960,000 0.018 3,360,000 2.22 0.04 1,764,000 0.031 4,800,000 3.17 0.05 2,160,000 0.032 1,920,000 1.27 0.02 864,000 0.013 14,400,000 9.51 $ 0.16 9,108,000 0.16

SCHEDULE OF COMPUTATION OF DILU

SCHEDULE OF COMPUTATION OF DILUTED NET LOSS PER SHARE (Details) - shares	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	5,742,236	7,780,070
Series C Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	3,384,135	3,384,135
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	2,358,101	2,358,101
Convertible Notes [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total		2,037,834

SCHEDULE OF FOREIGN CURRENCY TR

SCHEDULE OF FOREIGN CURRENCY TRANSLATION ADJUSTMENTS (Details)	Sep. 30, 2023	Dec. 31, 2022	Sep. 30, 2022
Accounting Policies [Abstract]
Period-end GBP£: U.S.$ exchange rate	1.2199	1.2101	1.1171
Weighted average GBP£: U.S.$ exchange rate	1.2447	1.2430	1.2661

ORGANIZATION, BUSINESS AND LI_2

ORGANIZATION, BUSINESS AND LIQUIDITY (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Date of incorporation			Oct. 22, 2019
Comprehensive income net of tax	$ 1,102,217	$ 564,874	$ 3,119,431	$ 3,893,404
Accumulated deficit	16,069,209		16,069,209		$ 12,875,437
Working capital	$ 2,426,036		$ 2,426,036
UWRL [Member]
Ownership percentage	100%		100%

SIGNIFICANT ACCOUNTING POLICI_4

SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Accounting Policies [Abstract]
Gains on foreign exchange transaction	$ 6,250	$ 289,790

SCHEDULE OF OTHER RECEIVABLES (

SCHEDULE OF OTHER RECEIVABLES (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Credit Loss [Abstract]
Deposit	$ 200	$ 200
UK VAT Receivable	8,893	9,684
Other receivables	$ 9,093	$ 9,884

SCHEDULE OF PROPERTY AND EQUIPM

SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross, beginning balance	$ 85,617
Additions	0
Effects of currency translation	692
Property, plant and equipment, gross, ending balance	86,309
Accumulated depreciation, beginning balance	37,661
Depreciation expense	9,210	$ 10,323
Effects of currency translation	305
Accumulated depreciation, ending balance	47,176
Property, plant and equipment, net	39,133		$ 47,956
Automobiles [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross, beginning balance	56,875
Additions
Effects of currency translation	460
Property, plant and equipment, gross, ending balance	57,335
Accumulated depreciation, beginning balance	18,659
Depreciation expense	4,576
Effects of currency translation	151
Accumulated depreciation, ending balance	23,386
Property, plant and equipment, net	33,949		38,216
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross, beginning balance	28,179
Additions	0
Effects of currency translation	228
Property, plant and equipment, gross, ending balance	28,407
Accumulated depreciation, beginning balance	18,636
Depreciation expense	4,550
Effects of currency translation	152
Accumulated depreciation, ending balance	23,338
Property, plant and equipment, net	5,069		9,543
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross, beginning balance	563
Additions	0
Effects of currency translation	4
Property, plant and equipment, gross, ending balance	567
Accumulated depreciation, beginning balance	366
Depreciation expense	84
Effects of currency translation	2
Accumulated depreciation, ending balance	452
Property, plant and equipment, net	$ 115		$ 197

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Property, Plant and Equipment [Abstract]
Depreciation	$ 9,210	$ 10,323

SCHEDULE OF INTANGIBLE ASSETS (

SCHEDULE OF INTANGIBLE ASSETS (Details) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Indefinite-Lived Intangible Assets [Line Items]
Trademarks	$ 33,657		$ 31,826
Effects of currency translation	(3,204)		(3,461)
Cost, beginning	3,010,069
Additions	21,935	$ 19,513
Effects of currency translation	24,007
Cost, ending	3,056,011
Less accumulated amortization, beginning	1,684,074
Amortization expense	167,630	$ 258,365
Effects of currency translation	13,603
Less accumulated amortization, ending	1,865,307
Net book value	1,190,704		1,325,995
Patents [Member]
Indefinite-Lived Intangible Assets [Line Items]
Cost, beginning	168,300
Additions	20,361
Effects of currency translation	1,362
Cost, ending	190,023
Less accumulated amortization, beginning	4,947
Amortization expense	37,272
Effects of currency translation	40
Less accumulated amortization, ending	42,259
Net book value	147,764		163,353
Trademarks [Member]
Indefinite-Lived Intangible Assets [Line Items]
Cost, beginning	31,826
Additions	1,574
Effects of currency translation	257
Cost, ending	33,657
Less accumulated amortization, beginning
Amortization expense
Effects of currency translation
Less accumulated amortization, ending
Net book value	33,657		31,826
Intellectual Property [Member]
Indefinite-Lived Intangible Assets [Line Items]
Cost, beginning	2,764,198
Additions
Effects of currency translation	22,388
Cost, ending	2,786,586
Less accumulated amortization, beginning	1,674,551
Amortization expense	128,642
Effects of currency translation	13,563
Less accumulated amortization, ending	1,816,756
Net book value	969,830		1,089,647
Capitalized Acquisition Costs [Member]
Indefinite-Lived Intangible Assets [Line Items]
Cost, beginning	45,745
Additions
Effects of currency translation
Cost, ending	45,745
Less accumulated amortization, beginning	4,576
Amortization expense	1,716
Effects of currency translation
Less accumulated amortization, ending	6,292
Net book value	39,453		41,169
Newz Mine [Member]
Indefinite-Lived Intangible Assets [Line Items]
Trademarks	11,494		9,920
Citizens Journalist [Member]
Indefinite-Lived Intangible Assets [Line Items]
Trademarks	$ 25,367		$ 25,367

SCHEDULE OF AMORTIZATION EXPENS

SCHEDULE OF AMORTIZATION EXPENSE (Details)	Sep. 30, 2023 USD ($)
Finite-Lived Intangible Assets [Line Items]
Three months 2023	$ 37,056
2024	148,823
2025	148,823
2026	148,823
2027	148,823
2028	148,823
Thereafter	378,876
Finite-Lived Intangible Assets, Net	1,157,047
Patents [Member]
Finite-Lived Intangible Assets [Line Items]
Three months 2023	1,847
2024	7,388
2025	7,388
2026	7,388
2027	7,388
2028	7,388
Thereafter	108,977
Finite-Lived Intangible Assets, Net	147,764
Intellectual Property [Member]
Finite-Lived Intangible Assets [Line Items]
Three months 2023	34,637
2024	138,547
2025	138,547
2026	138,547
2027	138,547
2028	138,547
Thereafter	242,458
Finite-Lived Intangible Assets, Net	969,830
Capitalized Acquisition Costs [Member]
Finite-Lived Intangible Assets [Line Items]
Three months 2023	572
2024	2,888
2025	2,888
2026	2,888
2027	2,888
2028	2,888
Thereafter	27,441
Finite-Lived Intangible Assets, Net	$ 39,453

INTANGIBLE ASSETS (Details Narr

INTANGIBLE ASSETS (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Finite-Lived Intangible Assets [Line Items]
Intangible assets	$ 21,935	$ 19,513
Amortization expenses	167,630	258,365
Impairment	$ 0	$ 0
Patents [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life	20 years
Intangible assets	$ 20,361
Amortization expenses	$ 37,272
Intellectual Property [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life	7 years
Intangible assets
Amortization expenses	$ 128,642

SCHEDULE OF ACCRUED LIABILITIES

SCHEDULE OF ACCRUED LIABILITIES (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Payables and Accruals [Abstract]
Accruals	$ 50,256
Accrued interest		3,143
Directors Fees	143,750
Dividends payable	43,344	22,133
Settlement payable	154,185
Wages and salaries	925,339	24,818
Total Accrued liabilities	$ 1,316,874	$ 50,094

SCHEDULE OF MINIMUM PAYMENTS (D

SCHEDULE OF MINIMUM PAYMENTS (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Debt Disclosure [Abstract]
2023 (six months remaining in 2023)	$ 2,489
2024	9,955
Long-Term Debt	12,444
Less, Imputed interest	2,872
Loan payable	15,316
Loan payable, current	12,084	$ 11,987
Loan payable, non current	$ 3,232	$ 10,465

LOAN PAYABLE (Details Narrative

LOAN PAYABLE (Details Narrative) - USD ($)			1 Months Ended	9 Months Ended
	Apr. 26, 2022	Feb. 04, 2022	Nov. 30, 2019	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Short-Term Debt [Line Items]
Loan payments				$ 7,467	$ 7,595
Proceeds from notes payable					15,000
Amortization of debt discount (premium)				6,954	$ 52,287
Loan payable obligations				$ 12,084		$ 11,987
White Lion Note [Member]
Short-Term Debt [Line Items]
Promissory note		$ 20,000
Discount rate		25%
Loan payments	$ 20,000
Proceeds from notes payable		$ 15,000
Amortization of debt discount (premium)		$ 5,000
Vehicle [Member]
Short-Term Debt [Line Items]
Debt instrument, term			5 years
Iinterest rate			6.90%

SCHEDULE OF RELATED PARTY TRANS

SCHEDULE OF RELATED PARTY TRANSACTION SHARE HOLDERS LOANS (Details) - USD ($)	1 Months Ended	9 Months Ended		12 Months Ended
	Feb. 28, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Short-Term Debt [Line Items]
Addition		$ 408,665	$ 498,197
Beginning balance current		392,170
Ending balance – Current		814,582		$ 392,170
Beginning balance non-current		525,291
Ending balance non-current		529,545		525,291
Shareholder Loans [Member]
Short-Term Debt [Line Items]
Beginning Balance		18,152	81,162	81,162
Effects of currency translation		76		(4,779)
Loan Payable		18,228		76,383
Addition	$ 19,709	27,692		19,709
Repayment		(18,228)		(77,940)
Ending Balance		27,692		18,152
Founder Loan [Member]
Short-Term Debt [Line Items]
Effects of currency translation		3,029		(42,619)
Loan Payable		377,047		385,558
Beginning balance current		374,018	428,117	428,117
Additions		387,927
Conversion from preferred stock		0		60,000
Assignment of advances receivable		21,916		(71,540)
Ending balance – Current		786,890		374,018
Beginning balance non-current		525,291
Additions				501,049
Effects of currency translation		4,254		24,242
Ending balance non-current		529,545		525,291
Ending balance current and non-current		$ 1,316,435		$ 899,309

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative)								1 Months Ended	9 Months Ended			12 Months Ended
	Feb. 15, 2023 USD ($)	Dec. 20, 2022 USD ($)	Dec. 20, 2022 EUR (€)	Sep. 06, 2022 USD ($)	Sep. 06, 2022 EUR (€)	May 23, 2022	Apr. 30, 2022	Feb. 28, 2022 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2023 EUR (€)	Sep. 30, 2022 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Sep. 30, 2023 EUR (€)	Sep. 07, 2022 USD ($)	Sep. 07, 2022 EUR (€)
Related Party Transaction [Line Items]
Related party debt									$ 408,665		$ 498,197
Accrued interest												$ 3,143
Related party loan									18,228		77,940
Debt discount amortized									6,954		52,287
Related Party [Member]
Related Party Transaction [Line Items]
Debt instrument face amount									27,672					€ 22,700
Original issue discount									6,954					€ 5,700
Net proceeds by company									20,738	€ 17,000
Debt discount amortized									6,954	€ 5,700
Shareholder Loans [Member]
Related Party Transaction [Line Items]
Related party debt								$ 19,709	27,692			19,709
Debt interest							0%	20%
Loans from founder	$ 18,228
Accrued interest	3,646								0		443
Related party loan	$ 21,874												$ 81,162
Debt instrument face amount									27,692			18,152	$ 81,162
Proceeds from loans									20,738		19,709
Payments for loans									18,228		79,940
Outstanding principal amount									18,228			76,383
Repayments for loans									18,228			77,940
Founder Loan [Member]
Related Party Transaction [Line Items]
Loans from founder									$ 1,316,435			899,309
Debt instrument call feature						On May 23, 2022, the Company entered an amendment to the Loan Agreement between Bubblr Limited and Mr. Morris to change the loan from a demand loan to have a maturity date on the earlier of (i) the completion of an offering by Bubblr, Inc., in the amount of no less than $7,500,000 in a public offering, or (ii) two years from the date of the amendment
Debt instrument payment terms									In addition, on a date no later than five (5) business days from the completion of bridge financing of no less than $1.5 million USD, the Company shall pay to Mr. Morris an amount equal to $140,289 (£115,000) as an installment payment on the principal of the Loan, and the balance of the principal of the Loan shall be paid at the Maturity Date	In addition, on a date no later than five (5) business days from the completion of bridge financing of no less than $1.5 million USD, the Company shall pay to Mr. Morris an amount equal to $140,289 (£115,000) as an installment payment on the principal of the Loan, and the balance of the principal of the Loan shall be paid at the Maturity Date
Outstanding principal amount									$ 377,047			385,558
Assignment of advances receivable									(21,916)			$ 71,540
Founder Loan Amendment 2 [Member]
Related Party Transaction [Line Items]
Outstanding principal amount				$ 60,000	€ 52,088
Founder Loan Amendment 3 [Member]
Related Party Transaction [Line Items]
Outstanding principal amount		$ 71,540	€ 59,543
Assignment of advances receivable		$ 71,540	€ 59,543
Bubblr Limited And Morris [Member]
Related Party Transaction [Line Items]
Debt instrument face amount															$ 501,049	€ 434,060
Proceeds from loans									387,927		0
Repayments for loans									$ 0		$ 0

SCHEDULE OF ESTIMATED FAIR VALU

SCHEDULE OF ESTIMATED FAIR VALUES OF WARRANT LIABILITIES MEASURED ON A RECURRING BASIS (Details)	Sep. 30, 2023
Measurement Input, Expected Term [Member] | Minimum [Member]
Derivative [Line Items]
Expected term	1 year 8 months 15 days
Measurement Input, Expected Term [Member] | Maximum [Member]
Derivative [Line Items]
Expected term	2 years 6 months
Measurement Input, Price Volatility [Member] | Minimum [Member]
Derivative [Line Items]
Warrants and rights outstanding, measurement input	177
Measurement Input, Price Volatility [Member] | Maximum [Member]
Derivative [Line Items]
Warrants and rights outstanding, measurement input	220
Measurement Input, Expected Dividend Rate [Member]
Derivative [Line Items]
Warrants and rights outstanding, measurement input	8.33
Measurement Input, Risk Free Interest Rate [Member] | Minimum [Member]
Derivative [Line Items]
Warrants and rights outstanding, measurement input	1.50
Measurement Input, Risk Free Interest Rate [Member] | Maximum [Member]
Derivative [Line Items]
Warrants and rights outstanding, measurement input	5.46

SUMMARY OF CHANGES IN WARRANT L

SUMMARY OF CHANGES IN WARRANT LIABILITIES (Details) - Fair Value, Inputs, Level 3 [Member] - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Platform Operator, Crypto-Asset [Line Items]
Addition of new warrants		$ 721,275
Additional day-one loss		(28,043)
Change in fair value of warrant liability	(114,984)	(494,753)
Warrant liability	$ 83,495	$ 198,479

SUMMARY OF INFORMATION RELATING

SUMMARY OF INFORMATION RELATING TO OUTSTANDING AND EXERCISABLE WARRANTS (Details) - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Class of Warrant or Right [Line Items]
Number of Warrants Outstanding Beginning Balance	2,538,101
Weighted Average Exercise Price Outstanding	$ 0.32
Weighted Average Remaining life Contractual life (years), Warrants Outstanding	3 years 6 months 7 days	4 years 3 months 7 days
Number of Warrants Granted
Weighted Average Exercise Price Granted
Number of Warrants Exercised
Weighted Average Exercise Price Exercised
Number of Warrants Forfeited/canceled
Weighted Average Exercise Price Forfeited/canceled
Number of Warrants Exercisable	2,538,101	2,538,101
Weighted Average Exercise Price Exercisable	$ 0.32	$ 0.32
[custom:SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionsExercisableWeightedAverageRemainingContractualTerm1]	3 years 6 months 7 days
Number of Warrants, Warrants Outstanding	2,538,101	2,538,101
Weighted Average Exercise Price, Warrants Outstanding	$ 0.32	$ 0.32
Number of Shares, Warrants Exercisable	2,538,101
Weighted Average Exercise Price, Warrants Exercisable	$ 0.32
Warrants One [Member]
Class of Warrant or Right [Line Items]
Weighted Average Remaining life Contractual life (years), Warrants Outstanding	3 years 5 months 4 days
Number of Warrants Exercisable	941,599
Weighted Average Exercise Price Exercisable	$ 0.34
Number of Warrants, Warrants Outstanding	941,599
Weighted Average Exercise Price, Warrants Outstanding	$ 0.34
Number of Shares, Warrants Exercisable	941,599
Weighted Average Exercise Price, Warrants Exercisable	$ 0.34
Warrants Two [Member]
Class of Warrant or Right [Line Items]
Weighted Average Remaining life Contractual life (years), Warrants Outstanding	3 years 5 months 8 days
Number of Warrants Exercisable	472,205
Weighted Average Exercise Price Exercisable	$ 0.34
Number of Warrants, Warrants Outstanding	472,205
Weighted Average Exercise Price, Warrants Outstanding	$ 0.34
Number of Shares, Warrants Exercisable	472,205
Weighted Average Exercise Price, Warrants Exercisable	$ 0.34
Warrants Three [Member]
Class of Warrant or Right [Line Items]
Weighted Average Remaining life Contractual life (years), Warrants Outstanding	3 years 6 months 25 days
Number of Warrants Exercisable	562,149
Weighted Average Exercise Price Exercisable	$ 0.35
Number of Warrants, Warrants Outstanding	562,149
Weighted Average Exercise Price, Warrants Outstanding	$ 0.35
Number of Shares, Warrants Exercisable	562,149
Weighted Average Exercise Price, Warrants Exercisable	$ 0.35
Warrants Four [Member]
Class of Warrant or Right [Line Items]
Weighted Average Remaining life Contractual life (years), Warrants Outstanding	3 years 7 months 24 days
Number of Warrants Exercisable	281,074
Weighted Average Exercise Price Exercisable	$ 0.22
Number of Warrants, Warrants Outstanding	281,074
Weighted Average Exercise Price, Warrants Outstanding	$ 0.22
Number of Shares, Warrants Exercisable	281,074
Weighted Average Exercise Price, Warrants Exercisable	$ 0.22
Warrants Five [Member]
Class of Warrant or Right [Line Items]
Weighted Average Remaining life Contractual life (years), Warrants Outstanding	3 years 8 months 26 days
Number of Warrants Exercisable	281,074
Weighted Average Exercise Price Exercisable	$ 0.22
Number of Warrants, Warrants Outstanding	281,074
Weighted Average Exercise Price, Warrants Outstanding	$ 0.22
Number of Shares, Warrants Exercisable	281,074
Weighted Average Exercise Price, Warrants Exercisable	$ 0.22

SUMMARY OF STOCK OPTION ACTIVIT

SUMMARY OF STOCK OPTION ACTIVITY (Details)	9 Months Ended
	Sep. 30, 2023 $ / shares shares
Expected average volatility	195%
Expected average volatility	199%
Expected dividend yield	0%
Risk-free interest rate	3.73%
Risk-free interest rate	4.49%
Options Outstanding | shares
Weighted-Average Exercise Price outstanding | $ / shares
Options Outstanding Grants | shares	14,400,000
Weighted-Average Exercise Price Grants | $ / shares	$ 0.16
Options Outstanding Exercised | shares
Weighted-Average Exercise Price Exercised | $ / shares
Options Outstanding Cancelled | shares
Weighted-Average Exercise Price Cancelled | $ / shares
Options Outstanding | shares	14,400,000
Weighted-Average Exercise Price Outstanding | $ / shares	$ 0.16
Minimum [Member]
Expected term	5 years
Maximum [Member]
Expected term	5 years

SUMMARY OF STOCK OPTION VESTED

SUMMARY OF STOCK OPTION VESTED AND EXPECTED TO VEST (Details)	9 Months Ended
	Sep. 30, 2023 $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options Outstanding Number of Options | shares	14,400,000
Weighted Average Remaining life Contractual life (years)	9 years 6 months 3 days
Weighted Average Exercise Price | $ / shares	$ 0.16
Options Exercisable Number of Shares | shares	9,108,000
Options Exercisable Weighted Average Exercise Price | $ / shares	$ 0.16
Stock Option One [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options Outstanding Number of Options | shares	3,360,000
Weighted Average Remaining life Contractual life (years)	2 years 2 months 19 days
Weighted Average Exercise Price | $ / shares	$ 0.04
Options Exercisable Number of Shares | shares	3,360,000
Options Exercisable Weighted Average Exercise Price | $ / shares	$ 0.069
Stock Option Two [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options Outstanding Number of Options | shares	960,000
Weighted Average Remaining life Contractual life (years)	7 months 17 days
Weighted Average Exercise Price | $ / shares	$ 0.01
Options Exercisable Number of Shares | shares	960,000
Options Exercisable Weighted Average Exercise Price | $ / shares	$ 0.018
Stock Option Three [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options Outstanding Number of Options | shares	3,360,000
Weighted Average Remaining life Contractual life (years)	2 years 2 months 19 days
Weighted Average Exercise Price | $ / shares	$ 0.04
Options Exercisable Number of Shares | shares	1,764,000
Options Exercisable Weighted Average Exercise Price | $ / shares	$ 0.031
Stock Option Four [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options Outstanding Number of Options | shares	4,800,000
Weighted Average Remaining life Contractual life (years)	3 years 2 months 1 day
Weighted Average Exercise Price | $ / shares	$ 0.05
Options Exercisable Number of Shares | shares	2,160,000
Options Exercisable Weighted Average Exercise Price | $ / shares	$ 0.032
Stock Option Five [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options Outstanding Number of Options | shares	1,920,000
Weighted Average Remaining life Contractual life (years)	1 year 3 months 7 days
Weighted Average Exercise Price | $ / shares	$ 0.02
Options Exercisable Number of Shares | shares	864,000
Options Exercisable Weighted Average Exercise Price | $ / shares	$ 0.013

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative)												3 Months Ended						9 Months Ended		12 Months Ended
	Apr. 01, 2023	Jan. 31, 2023 shares	Sep. 24, 2022 USD ($) shares	Sep. 07, 2022 USD ($)	May 25, 2022 USD ($) shares	Apr. 24, 2022 USD ($) shares	Mar. 22, 2022 USD ($) shares	Mar. 09, 2022 shares	Mar. 04, 2022 USD ($) $ / shares shares	Mar. 04, 2022 USD ($) $ / shares shares	Feb. 01, 2022 USD ($) shares	Sep. 30, 2023 USD ($) $ / shares shares	Jun. 30, 2023 USD ($) shares	Mar. 31, 2023 USD ($) shares	Sep. 30, 2022 USD ($) shares	Jun. 30, 2022 USD ($) shares	Mar. 31, 2022 USD ($) shares	Sep. 30, 2023 USD ($) $ / shares shares	Sep. 30, 2022 USD ($) shares	Dec. 31, 2022 USD ($) $ / shares shares	Sep. 07, 2022 EUR (€)
Class of Stock [Line Items]
Preferred stock, shares authorized												25,000,000						25,000,000
Preferred stock, per share | $ / shares												$ 0.001						$ 0.001
Warrant shares												2,538,101						2,538,101		2,538,101
Debt instrument face amount | $												$ 529,545						$ 529,545		$ 525,291
Interest expense | $												$ 7,704			$ 102,088			9,450	$ 547,352
Derivative loss on derivative | $																				$ 28,043
Excess proceeds | $																		$ 95,768
Common Stock, Shares Authorized												3,000,000,000						3,000,000,000		3,000,000,000
Common Stock, Par or Stated Value Per Share | $ / shares												$ 0.01						$ 0.01		$ 0.01
Stock issued during period value | $												$ 50,000	$ 115,000	$ 285,338	$ 21,000	$ 1,993,081	$ 8,980
Common stock, shares issued												157,201,261						157,201,261		154,309,318
Common stock, shares outstanding												157,201,261						157,201,261		154,309,318
Stock-based compensation | $																		$ (1,450,608)	$ (188,300)	$ 659,052
Unvested stock compensation | $												$ 1,600,548						$ 1,600,548		1,600,548
Share forfeited
Deferred compensation equity reversed | $												659,052						$ 659,052
Option vest description	Company granted options for purchasing our Common stock to certain employees and non-employees as consideration for services rendered. The terms of the stock option grants are determined by our Board of Directors consistent with our 2022 Equity Incentive Plan, which the Board adopted on May 22, 2022. Our stock option grant general policy is options vest 40% on the Grant Date, which is 90 days after commencement of service (typically the hire date), and the remaining vest monthly over two years and has a maximum term of ten years. Two executives with long-term service over two years and nine months were 100% vested on the Grant Date
Unrecognized compensation costs | $												735,662						735,662		0
Shares of common stock issued, value | $																	379,814
Shares of common stock, value | $																$ 95,768
Bubblr Limited And Morris [Member]
Class of Stock [Line Items]
Debt instrument face amount												$ 550,468						$ 550,468			€ 434,060
Investment company fee waiver terms				GHS Investments, LLC agreed to waive a prohibition on borrowing over $200,000 found in our Certificate of Designation for the Series C Preferred Stock
Principal amount				$ 501,049																	€ 434,060
GHS [Member]
Class of Stock [Line Items]
Convertible preferred stock value | $									$ 700,000	$ 700,000
Preferred stock, share subscriptions									700	700
Warrant shares												941,599						941,599
Proceeds to allocated the warrants | $																		$ 266,000
Shares of common stock to Proactive | $				281,000
Proceeds from sale and collection of finance receivables | $																		$ 0		$ 0
Proactive [Member]
Class of Stock [Line Items]
Preferred stock, share subscriptions								160
Warrant shares												472,205						472,205
Shares of common stock to Proactive | $				64,220
Proactive Two [Member]
Class of Stock [Line Items]
Proceeds to allocated the warrants | $																		$ 290,000
GHS Tranche 2 [Member]
Class of Stock [Line Items]
Warrant shares						562,149
Proceeds to allocated the warrants | $						$ 184,000
GHS Tranche 3 [Member]
Class of Stock [Line Items]
Warrant shares					281,074
Proceeds to allocated the warrants | $					$ 92,000
GHS Tranche 4 [Member]
Class of Stock [Line Items]
Warrant shares			281,074
Proceeds to allocated the warrants | $			$ 92,000
Proactive Total [Member]
Class of Stock [Line Items]
Proceeds to allocated the warrants | $																		789,000
Warrant Allocated [Member]
Class of Stock [Line Items]
Proceeds to allocated the warrants | $																		$ 721,275
Advisory Board [Member]
Class of Stock [Line Items]
Stock issued during period shares																			147,960
Stock issued during period value | $																			$ 75,460
Investor Relations [Member]
Class of Stock [Line Items]
Stock issued during period shares																		1,455,784	67,079
Stock issued during period value | $																		$ 285,338	$ 22,980
Consultancy Services [Member]
Class of Stock [Line Items]
Stock issued during period shares																		625,000	7,597,244
Stock issued during period value | $																		$ 100,000	$ 1,979,082
Commitment Shares To GHS [Member]
Class of Stock [Line Items]
Shares of common stock																			587,039
Termination Agreement White Lion [Member]
Class of Stock [Line Items]
Shares of common stock																			206,000
Professional Services [Member]
Class of Stock [Line Items]
Stock issued during period shares																		500,000
Stock issued during period value | $																		$ 65,000
Warrant [Member]
Class of Stock [Line Items]
Intrinsic value | $												$ 0						0
Equity Incentive Plan [Member]
Class of Stock [Line Items]
Shares of common stock					28,400,000
Stock compensation																				4,200,000
Common Stock [Member]
Class of Stock [Line Items]
Stock issued during period shares												312,500	812,500	1,455,784	96,524	7,645,073	19,250
Stock issued during period value | $												$ 3,125	$ 8,125	$ 14,558	$ 965	$ 76,451	$ 193
Stock issued during period shares vested																				8,400,000
Shares of common stock issued																	793,039
Shares of common stock issued, value | $																	$ 7,930
Deferred Compensation, Share-Based Payments [Member]
Class of Stock [Line Items]
Stock issued during period shares | $																		$ 2,259,600
Compensation expense per share | $ / shares												$ 0.269						$ 0.269
RSU [Member]
Class of Stock [Line Items]
Share forfeited		8,400,000
White Lion Capital [Member]
Class of Stock [Line Items]
Debt instrument un used borrowing capacity description																		Pursuant to the SPA, the Company had the right, but not the obligation, to cause WLC to purchase up to $10 million of our common stock during the period beginning on February 1, 2022, and ending on the earlier of (i) the date on which the WLC had purchased $10 million of our common stock pursuant to the SPA, or (ii) December 31, 2022
Shares of common stock issued											103,000
Shares of common stock issued, value | $											$ 93,792
White Lion Capital Termination Issuance [Member]
Class of Stock [Line Items]
Shares of common stock issued							103,000
Shares of common stock issued, value | $							$ 51,500
GHS Consideration [Member] | Equity Financing Agreements [Member]
Class of Stock [Line Items]
Shares of common stock issued									587,039
Principal amount | $									$ 15,000,000	$ 15,000,000
Shares of common stock, value | $									$ 234,522
Series C Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized									2,000	2,000		2,000						2,000		2,000
Preferred stock, per share | $ / shares									$ 1,200	$ 1,200		$ 0.001						$ 0.001		$ 0.001
Dividend rate																		8%
Preferred stock conversion basis																		Each share of the Series C Convertible Preferred Stock is convertible, at any time and from time to time from and after the issuance at the option of the Holder thereof, into that number of shares of Common Stock (subject to Beneficial Ownership Limitations) determined by dividing the Stated Value of $1,200 of such share by the Conversion Price of $0.3202
Preferred stock, liquidation preference value | $												$ 1,200						$ 1,200
Conversion Price | $ / shares												$ 0.3202						$ 0.3202
Preferred stock, shares issued												903						903		903
Preferred stock, shares outstanding												903						903		903
Dividends shares																		311,159
Dividends value | $																		$ 43,805
Series C Preferred Stock [Member] | Securities Purchase Agreements [Member]
Class of Stock [Line Items]
Shares of common stock issued																			903
Series C Preferred Stock [Member] | Redeemed After Ninety Days [Member]
Class of Stock [Line Items]
Debt instrument, redemption, description																		The Company shall have the right to redeem the Series C Convertible Preferred Stock upon three business days of written notice at a price equal to 120% of the Stated Value together with any accrued but unpaid dividends; and
Series C Preferred Stock [Member] | GHS [Member]
Class of Stock [Line Items]
Warrant paercentage									75%	75%
Series C Preferred Stock [Member] | Tranche 1 [Member]
Class of Stock [Line Items]
Shares of common stock issued										300
Series C Preferred Stock [Member] | Commitment Shares [Member] | GHS [Member]
Class of Stock [Line Items]
Shares of common stock issued										35
Series C Preferred Stock [Member] | Commitment Shares [Member] | Proactive [Member]
Class of Stock [Line Items]
Shares of common stock issued																		8
Series C Preferred Stock [Member] | Proactive [Member]
Class of Stock [Line Items]
Shares of common stock issued								168
Warrant paercentage												75%						75%
Series C Preferred Stock [Member] | GHS Tranche 2 [Member]
Class of Stock [Line Items]
Shares of common stock issued						200
Series C Preferred Stock [Member] | GHS Tranche 3 [Member]
Class of Stock [Line Items]
Shares of common stock issued					100
Series C Preferred Stock [Member] | GHS Tranche 4 [Member]
Class of Stock [Line Items]
Shares of common stock issued			100
Series C Preferred Stock [Member] | Preferred Stock [Member]
Class of Stock [Line Items]
Shares of common stock issued																400	503
Warrant paercentage															75%				75%
Shares of common stock to Proactive | $				$ 345,220
Interest expense | $																		$ 71,703
Shares of common stock, value | $																$ 0	$ 1

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)

3 Months Ended

9 Months Ended

Aug. 01, 2023

Jun. 23, 2023

Jun. 15, 2023

May 01, 2023

Apr. 06, 2023

Apr. 01, 2023

Feb. 23, 2023

Feb. 14, 2023

Feb. 10, 2023

Jul. 14, 2022

May 31, 2022

May 25, 2022

Mar. 25, 2022

Sep. 30, 2023

Jun. 30, 2023

Mar. 31, 2023

Sep. 30, 2022

Jun. 30, 2022

Mar. 31, 2022

Sep. 30, 2023

Sep. 30, 2022

Feb. 20, 2023

Other Commitments [Line Items]

Stock compensation value

$ 75,460

Stock issued for service value

$ 50,000

$ 115,000

$ 285,338

$ 21,000

$ 1,993,081

$ 8,980

Non-vested Restricted Stock Units

$ 659,052

PCG Advisory [Member]

Other Commitments [Line Items]

Received cash

$ 7,000

Stock compensation per month

$ 7,000

Beyond Media SEZC [Member]

Other Commitments [Line Items]

Received cash

$ 7,000

Stock compensation, shares

1,000,000

Stock compensation value

$ 84,338

$ 180,000

Milestone Management Services LLC [Member]

Other Commitments [Line Items]

Stock compensation, shares

325,000

OutSide The Box [Member]

Other Commitments [Line Items]

Number of shares issued for service

625,000

Stock issued for service value

$ 100,000

Number of shares issued

312,500

312,500

Launchpad IR [Member]

Other Commitments [Line Items]

Received cash

$ 3,000

Wise Law PC [Member]

Other Commitments [Line Items]

Number of shares issued for service

500,000

Stock issued for service value

$ 65,000

Chetwood [Member]

Other Commitments [Line Items]

Compensate salary

$ 180,000

Chetwood [Member] | Amended Employment Agreement [Member]

Other Commitments [Line Items]

Compensate salary

$ 450,000

Amount secured in debt or financing

$ 5,000,000

Number of shares allocated as option to purchase as per agreement

3,600,000

Share price

$ 0.1625

Vesting rights

with 40% vesting after 90 days of service and 60% vesting monthly over the following two years

Stephen Morris [Member] | Amended Employment Agreement [Member]

Other Commitments [Line Items]

Compensate salary

$ 450,000

Amount secured in debt or financing

$ 5,000,000

Number of shares allocated as option to purchase as per agreement

3,360,000

Share price

$ 0.187

Recuce on payments made as per employment agreement

$ 180,000

Timothy Burks [Member] | Amended Employment Agreement [Member]

Other Commitments [Line Items]

Compensate salary

600,000

Amount secured in debt or financing

$ 5,000,000

Number of shares allocated as option to purchase as per agreement

4,800,000

Share price

$ 0.1353

Vesting rights

with 40% vesting after 90 days of service and 60% vesting monthly over the following two years

Recuce on payments made as per employment agreement

$ 240,000

Paul Morrissey [Member] | Amended Employment Agreement [Member]

Other Commitments [Line Items]

Compensate salary

$ 300,000

Amount secured in debt or financing

$ 5,000,000

Number of shares allocated as option to purchase as per agreement

1,920,000

Share price

$ 0.1353

Vesting rights

with 40% vesting after 90 days of service and 60% vesting monthly over the following two years.

Recuce on payments made as per employment agreement

$ 120,000

Rik Willard [Member]

Other Commitments [Line Items]

Amount due to employee

$ 112,418

Pay a lump

$ 12,801

Non-vested Restricted Stock Units

$ 5,400,000

Common stock shares transferred

1,750,000

Rik Willard [Member] | September 30 2024 [Member]

Other Commitments [Line Items]

Final payment

$ 18,000

Rik Willard [Member] | Amended Employment Agreement [Member]

Other Commitments [Line Items]

Number of restricted stock

5,400,000

Rik Willard [Member] | Amended Employment Agreement [Member] | Restricted Stock Units (RSUs) [Member]

Other Commitments [Line Items]

Shares vest

2,700,000

Steven Saunders [Member]

Other Commitments [Line Items]

Amount due to employee

116,000

Pay a lump

$ 12,000

$ 12,000

Installments pay

73,500

Non-vested Restricted Stock Units

$ 3,000,000

Steven Saunders [Member] | August 31 2023 [Member]

Other Commitments [Line Items]

Final payment

18,000

Steven Saunders [Member] | Amended Employment Agreement [Member]

Other Commitments [Line Items]

Number of restricted stock

3,000,000

Steven Saunders [Member] | Amended Employment Agreement [Member] | Restricted Stock Units (RSUs) [Member]

Other Commitments [Line Items]

Shares vest

1,500,000

Willard Six Month Severance [Member] | February 28 2023 Until July 31 2024 [Member]

Other Commitments [Line Items]

Installments pay

76,806

Willard Six Month Severance Secondary [Member] | August 31 2023 Until January 31 2024 [Member]

Other Commitments [Line Items]

Installments pay

4,806

Scotland Premisis [Member]

Other Commitments [Line Items]

Rented premises

473

$ 5,345

Vacated the premises

Jul. 14, 2022

Virtual Office Space [Member]

Other Commitments [Line Items]

Monthly rate

100

New York Premisis [Member]

Other Commitments [Line Items]

Rented premises

$ 1,800

$ 1,800