v3.26.1
Statements of Cash Flows - USD ($)
 12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Cash Flows from Operating Activities:    
Net Income (Loss) $ (534,440) $ (2,270,258)
Adjustments to Reconcile Net Income (Loss) to Net Cash Flows from Operating Activities:    
Reserve for uncollectible receivable 196,200
Expiration of produced and licensed costs 150,834 26,600
Stock option expense 379,065 1,258,159
Commons stock issued for services 170,500 86,000
Preferred stock redeemed in exchange for assets (42,642)
Amortization expense 23,333 18,250
Change in operating assets and liabilities:    
Accounts receivable (1,120,326) 2,274
Prepaid expenses 1,254 (444)
Receivables - related party 4,086 (2,737)
Loans receivable, film financing arrangements 200,000 (396,200)
Produced and licensed costs (1,200) (10,760)
Cash overdraft (21) 21
Accounts payable and accrued expenses 145,120 419,666
Interest payable - related parties 29,779 12,420
Interest payable - EIDL loan (7,056) 1,562
Deferred revenue 50,000
Net Cash Flows from Operating Activities (405,514) (805,447)
Cash Flows from Investing Activities:    
Intangible assets (22,000)
Net Cash Flows from Investing Activities (22,000)
Cash Flows from Financing Activities:    
Proceeds from issuance of note payable 115,000
Proceeds from debt borrowings - related parties 381,822 387,931
Repayment of debt borrowings - related parties (92,234) (30,310)
Proceeds from commercial line of credit 1,050 142,600
Repayments on commercial line of credit (45,745)
Proceeds from sale of Common Stock 169,000
Net Cash Flows from Financing Activities 405,638 623,476
Net Increase in Cash and Cash Equivalents 124 (203,971)
Cash and Cash Equivalents, Beginning of Period 203,971
Cash and Cash Equivalents, End of Period 124
Non-cash Financing and Investing Activities:    
Common Stock issued for services $ 170,500 $ 86,000