RELATED PARTIES |
12 Months Ended |
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Dec. 31, 2025 | |
| Related Party Transactions [Abstract] | |
| RELATED PARTIES | NOTE 7 – RELATED PARTIES
At December 31, 2025 and December 31, 2024, respectively, the amount due to two stockholders was $1,000 relating to depositing funds for opening bank accounts for the Company. The Company leases its current office facility from these stockholders on a month-to-month basis at a monthly rent of $250 starting January 1, 2020. Rent expense totaled $3,000 for each of the years ended December 31, 2025 and 2024, respectively. On October 30, 2025, the Company issued shares of its common stock in exchange for accrued rent of $ (Note 8). The Company has recorded $500 and $3,250 rent payable to the stockholder in accounts payable as of December 31, 2025 and 2024, respectively.
The Company executed three convertible promissory notes payable to a director (see Note E) for the principal amount of $125,000 and recorded accrued interest payable of $91,156 as of October 30, 2025. On October 30, 2025, the Company had a change of control in management, and mutually agreed with the holder of Note E to convert the principal balance of Note E of $125,000 and accrued interest of $91,156 as of date, in exchange for issuance of shares of Series E Preferred Stock in full settlement of all balances due to Note E holder (Note 8). Accrued interest payable on Note E was $0 and $78,731 as of December 31, 2025 and 2024, respectively. Accrued dividend payable to this holder of Series E Preferred Stock totaled $3,720 as of December 31, 2025.
On October 30, 2025, the Company entered into a Consulting Agreement (the “Consulting Agreement”) with Mr. Emmons pursuant to which Mr. Emmons agreed to receive a monthly fee of $4,167 payable in Series E Preferred Stock issuable no later than 15 days following the end of the month. The term of the Consulting Agreement is for three months, which is automatically renewable upon the consent of the parties for additional one-month terms. The Company has not issued Series E Preferred Stock for Mr. Emmon’s unpaid compensation for the two months as of December 31, 2025. Accrued dividend payable to this holder of Series E Preferred Stock totaled $5,559 as of December 31, 2025.
On October 30, 2025, the Company had a change in control and GHS Investments, LLP became the majority owner of the issued and outstanding shares of common and preferred stock (See Note 5 and Note 8).
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