QUARTERLY RESTATEMENTS FOR 2024

12 Months Ended

Dec. 31, 2024

Quarterly Financial Information Disclosure [Abstract]

QUARTERLY RESTATEMENTS FOR 2024

NOTE 10 – QUARTERLY RESTATEMENTS FOR 2024

As a result of the adjustments reflected in the Company’s Form 10-K/A filing for December 31, 2023 filed on June 2, 2025 and due to certain year end adjustment for calendar 2024, the Company’s previously filed quarterly financial statements have been restated. The restatements adjustment had no impact on 2024 ending quarterly cash balances. The impact on the Company’s quarterly balance sheets and income statements for each quarter of 2024 is reflected below:

BALANCE SHEETS

		As Filed				Adjustments						Restated				As Filed				Adjustments						Restated				As Filed				Adjustments						Restated
		March 31, 2024										March 31, 2024				June 30, 2024										June 30, 2024				September 2024										September 2024
		As Filed				Adjustments						Restated				As Filed				Adjustments						Restated				As Filed				Adjustments						Restated
ASSETS
Current assets:
Cash and cash equivalents		$	21,887									$	21,887			$	31,386									$	31,386			$	6,662									$	6,662
Prepaid expenses			21,222										21,222				12,127										12,127				3,032										3,032
Total current assets			43,109										43,109				43,513										43,513				9,694										9,694
Goodwill			740,469				(740,469	)		(a)			-				740,469				(740,469	)		(a)			-				746,368				(746,368	)		(a)			-
Intangible assets			520,004				(520,004	)		(a)			-				509,171				(509,171	)		(a)			-				509,171				(509,171	)		(a)			-
Total assets		$	1,303,582				(1,260,473	)				$	43,109			$	1,293,153				(1,249,640	)				$	43,513			$	1,265,233				(1,255,539	)				$	9,694

LIABILITIES AND STOCKHOLDERS’ DEFICIT
Current liabilities:
Accounts payable and accrued expenses		$	2,953,990									$	2,953,990			$	3,104,926									$	3,104,926			$	3,303,247									$	3,303,247
Notes, payable, net			2,430,530										2,430,530				2,697,085										2,697,085				2,608,735										2,608,735
Convertible notes			125,000										125,000				125,000										125,000				125,000										125,000
Total current liabilities			5,509,520										5,509,520				5,927,011										5,927,011				6,036,982										6,036,982
Other liabilities			-				207,938			(c)			207,938				-				207,938			(c)			207,938				-				207,938			(c)			207,938
Notes payable other			13,156										13,156				12,979										12,979				12,802										12,802
Total liabilities			5,522,676				207,938						5,730,614				5,939,990				207,938						6,147,928				6,049,784				207,938						6,257,722
													-														-														-
Convertible Notes													-														-														-

Stockholders’ Deficit:
Common stock			1,071,111										1,071,111				1,981,881										1,981,881				2,312,971										2,312,971
Additional paid in capital			40,259,135				-						40,259,135				40,609,865				-						40,609,865				40,642,224				3,032,710			(b)			43,674,934
Accumulated deficit			(45,549,340	)			(1,468,411	)		(a)(c)			(47,017,751	)			(47,238,583	)			(1,457,578	)		(a)(c)			(48,696,161	)			(47,739,745	)			(4,496,187	)		(a)(b)(c)			(52,235,932	)
Total stockholders’ deficit			(4,219,094	)			(1,468,411	)					(5,687,505	)			(4,646,837	)			(1,457,578	)					(6,104,415	)			(4,784,550	)			(1,463,477	)					(6,248,027	)
Total liabilities and deficit		$	1,303,582			$	(1,260,473	)				$	43,109			$	1,293,153			$	(1,249,640	)				$	43,513			$	1,265,234			$	(1,255,539	)				$	9,694

STATEMENTS OF OPERATIONS

		As filed				Adjustments						As restated				As filed				Adjustments						As restated				As filed				Adjustments						As restated
		Three months ended March 31, 2024										Three months ended March 31, 2024				Three months ended June 30, 2024										Three months ended June 30, 2024				Three months ended September 30, 2024										Three months ended September 30, 2024
		As filed				Adjustments						As restated				As filed				Adjustments						As restated				As filed				Adjustments						As restated

Services		$	15,806									$	15,806			$	9,841									$	9,841			$	10,299									$	10,299
Cost of services			1,525										1,525				7,733										7,733				7,361										7,361
Gross profit			14,281										14,281				2,107										2,107				2,938										2,938
Operating expenses:
General and administrative expenses			442,831										442,831				243,823										243,823				309,364										309,364
Amortization			10,833				(10,833	)		(a)			-				10,833				(10,833	)		(a)			-				-				-						-
Stock based compensation			463,198				-						463,198				439,487				-						439,487				(281,088	)			3,032,710			(b)			2,751,622
Total operating expenses			916,862				(10,833	)					906,029				694,143				(10,833	)					683,310				28,276				3,032,710						3,060,986
Loss from operations			(902,581	)			10,833						(891,748	)			(692,036	)			10,833						(681,203	)			(25,338	)			(3,032,710	)					(3,058,048	)
Other income (expense)													-														-														-
Interest (expense)			(200,157	)									(200,157	)			(193,192	)									(193,192	)			(76,807	)									(76,807	)
Loss before provision of income taxes			(1,102,738	)			10,833						(1,091,905	)			(885,228	)			10,833						(874,395	)			(102,145	)			(3,032,710	)					(3,134,855	)
Provision for income taxes (benefit)			-														-														-
Net loss		$	(1,102,738	)			10,833					$	(1,091,905	)		$	(885,228	)			10,833					$	(874,395	)		$	(102,145	)			(3,032,710	)				$	(3,134,855	)

Net loss per share		$	(0.00	)								$	(0.00	)		$	(0.00	)								$	(0.00	)		$	(0.00	)								$	(0.00	)
Weighted average shares basic and dilutes			902,542,121										902,542,121				1,981,881,172										1,981,881,172				2,007,990,481										2,007,990,481

Adjustments

(a)	To reflect the write-off of the goodwill and intangible assets of BTA which was written off pursuant to the Company’s June 2, 2024 10-K/A filing for the year ended December 31, 2023

(b)	To reflect the value of voting preferred stock of $3,302,710 granted to the Company’s CEO

(c)	To record the reclassification of $207,938 initially recorded as revenue in 2023 that was reclassified to other liabilities due the Company’s inability to support revenue recognition under the guidelines of ASC 606