ACCRUED LIABILITIES

12 Months Ended

Dec. 31, 2025

Payables and Accruals [Abstract]

ACCRUED LIABILITIES

NOTE 4 – ACCRUED LIABILITIES

As of December 31, 2025 and December 31, 2024, the Company had accrued liabilities of $540 and $1,483,587, respectively. In addition, the Company had accrued interest of $30,821 and $9,089 as of December 31, 2025 and December 31, 2024, respectively.

The balance of accrued liabilities as of December 31, 2025 is comprised primarily of miscellaneous accrued expenses of $540.

The accrued interest balance of $30,821 as of December 31, 2025 relates to interest due on outstanding notes payable.

As of December 31, 2024, accrued liabilities were comprised of the following:

	·	$75,000 in penalty interest due on past due notes payable
	·	$1,375,000 to record liabilities for 2,750,000 shares issuable to two investor relations professionals
	·	$33,486 representing cash received by the Company for cigar sales during the year ended December 31, 2021. The Company was unable to document revenue recognition for these cash receipts under the guidelines of ASC 606; therefore, the amount was recorded as a liability and will remain on the Company’s balance sheet until the applicable statute of limitations expires in 2027.
	·	Miscellaneous liabilities of $101

The significant decrease in accrued liabilities during fiscal 2025 was primarily attributable to the settlement of prior year investor relations obligations through the issuance of shares and the reduction of accrued penalty interest balances.