Schedule of Components of Net deferred tax assets |
| | June 30, | | | December 31, | | | | 2025 | | | 2024 | | Deferred tax assets: | | | | | | | NOL Carryover | | $ | 457,910 | | | $ | 270,061 | | Temporary Differences | | | | | | | | | Stock based compensation | | $ | 14,711 | | | $ | - | | Amortization of intangible assets | | $ | 8,724 | | | $ | - | | Impairment of Intangible Asset | | $ | - | | | $ | 41,621 | | Bad debt Expense | | $ | 6,300 | | | $ | 6,300 | | Sub Total | | $ | 487,645 | | | $ | 317,982 | | Valuation Allowance | | $ | (487,645 | ) | | $ | (317,982 | ) | Net Deferred Tax Asset | | $ | - | | | $ | - | | Change in valuation allowance | | $ | (169,663 | ) | | | | |
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| | 2024 | | | % | | | 2023 | | | | | | | | | | | | Deferred tax assets: | | | | | | | | | | Impairment of Intangible Asset | | $ | 41,621 | | | | | | $ | - | | Bad debt Expense | | $ | 6,300 | | | | | | $ | - | | NOL Carryover | | $ | 270,061 | | | | | | $ | 174,040 | | | | | | | | | | | | | | Sub Total | | $ | 317,982 | | | | | | $ | 174,040 | | | | | | | | | | | | | | Valuation Allowance | | $ | (317,982 | ) | | | | | $ | (174,040 | ) | Net Deferred Tax Asset | | $ | - | | | | | | $ | (0 | ) | | | $ | (143,942 | ) | | | | | $ | (73,142 | ) | | | | | | | | | | | | | Book Loss | | $ | (246,002 | ) | | | 21 | % | | $ | (73,142 | ) | Permanent Difference: | | | | | | | | | | | | | Loss on Conversion of Shares | | $ | 89,460 | | | | -8 | % | | $ | - | | Loss on exercise of warrants | | $ | 12,600 | | | | -1 | % | | $ | - | | Change in valuation | | $ | 143,942 | | | | -12 | % | | $ | 73,142 | | | | $ | (0 | ) | | | 0 | % | | $ | (0 | ) | | | | | | | | | | | | | | Book Loss | | $ | (1,171,439 | ) | | | | | | $ | (348,291 | ) |
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