v3.26.1
Statements of Cash Flows - USD ($)
 12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Cash Flows from Operating Activities:    
Net Loss $ (2,767,318) $ (1,372,991)
Adjustments to reconcile net loss to net cash used in operating activities:    
Loss from original issue discount on convertible notes payable 240,000
Change in fair value of convertible notes payable (702,707)
Provision for credit losses 18,459  
Interest on finance lease liability – related party, denominated in Euros 36,063
Stock-based compensation – direct listing fees 250,000
Non-cash issuance of commitment shares in conjunction with convertible note payable 300,000
Interest on finance lease liability – related party, denominated in Euros 255,569
Foreign exchange gain on loan receivable – related party (57,545)
Accretion of deferred liability – related party 48,024
Changes in operating assets and liabilities:    
Accounts receivable (187,420) (16,240)
Interest receivable – related party (134,837)
Prepaid expenses and other current assets (12,805)
Accounts payable 854,279 599,716
Accrued expenses 2,212 273,279
Direct listing fees payable 754,154
Due to related party, net 18,095
Interest payable – stockholder loan (7,897) 7,630
Deferred revenue 156,234 8,324
Net cash used in operating activities (937,440) (500,282)
Cash Flows from Financing Activities:    
Prepayments for finance lease – related party, denominated in Euros – purchase option (3,267,469)
Payments on finance lease – related party (12,993)
Payments made on stockholder loan (488,664)
Proceeds from stockholder loan 453,469
Payments made on deferred liability – related party (207,603)
Proceeds from issuance common stock 2,261,175 32,600
Proceeds from convertible notes payable, net of $240,000 discount 2,760,000
Payments on convertible notes payable (29,260)
Net cash provided by financing activities 1,015,186 486,069
Net Change in Cash 77,746 (14,213)
Cash – Beginning of Year 417 14,630
Cash – End of Year 78,163 417
Supplemental cash flow information    
Cash paid for interest 16,598
Noncash investing and financing activities:    
Surrender of Class A Common Stock 15
Acquisition of loan receivable – related party for common stock issued and a deferred liability 8,711,035
Right of use asset – finance – related party obtained in exchange for lease liability – finance - related party, denominated in Euros 5,166,888
Conversion of convertible note to common stock $ 621,370