v3.26.1
DEFERRED REVENUE
3 Months Ended
Mar. 31, 2026
Revenue Recognition and Deferred Revenue [Abstract]  
DEFERRED REVENUE

9. DEFERRED REVENUE

 

Prior to December 31, 2024, the Company received $77,700 cash from customers as deposits for work to be performed for discontinued operations. As of December 31, 2025, the products had not been delivered to the customers, therefore the deposits have been reclassified as deposits payable.

 

During the year ended December 31, 2025 the Company received $500,000 towards 12-month consulting contract. The company has recognized ten months of this revenue, resulting in $416,667 in reduction to the deposit received.

 

See table below for transactions that occurred during the three months ended March 31, 2026 and the year ended December 31, 2025:

  

   March 31,
2026
   December 31,
2025
 
Opening  $83,333   $77,700 
Transfers to deposits payable   -   (77,000)
Customer deposits received   -    500,000 
Consulting fee earned   (83,333)   (416,667)
Total deferred revenue  $-   $83,333