v3.26.1
INCOME TAXES (Tables)
12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
SCHEDULE OF RECONCILIATION BETWEEN STATUTORY TAX RATE AND EFFECTIVE TAX RATE

 

                     
   December 31, 2025   December 31, 2024 
Benefit (provision) at statutory rate   603,666    21.0%  $297,986    21.0%
Effect of Florida state income tax, net of federal benefits   124,901    4.3%   61,655    4.3%
Non-deductible items   

(27,475

)   

(1.0

)%   -    - 
Change in prior year estimate   66,826    2.3%   -    - 
Change in Valuation Allowance   (767,918)   (26.6)%   359,641    (25.3)%
Income tax benefit (provision)  $-    0%  $-    0%
SCHEDULE OF TAX EFFECTS OF PRINCIPAL TEMPORARY DIFFERENCES THAT GIVE RISE TO DEFERRED TAX ASSETS

The tax effects of temporary differences that give rise to the Company’s net deferred tax liability as of December 31, 2025, and 2024 are as follows:

 

         
   Years Ended, December 31 
   2025   2024 
Deferred tax asset          
Net operating loss carryovers  $14,090,707   $13,329,866 
Research and development   

106,591

    - 
Total deferred tax assets   14,197,298    13,329,866 
Valuation Allowance   (14,097,784)   (13,329,866)
Deferred tax assets, net of allowance  99,514   - 
Deferred tax liability – property and equipment   

(99,514

)   - 
Net Deferred tax asset  $-   $-