Annual report [Section 13 and 15(d), not S-K Item 405]

Summary of Significant Accounting Policies (Tables)

v3.26.1
Summary of Significant Accounting Policies (Tables)
12 Months Ended
Dec. 31, 2025
Accounting Policies [Abstract]  
Schedule of Business Segment

Investments – Related Parties

 

When the fair value of an investment is indeterminable, the Company accounts for its investments that are under 20% of the total equity outstanding using the cost method. For investments in which the Company holds between 20-50% equity and is non-controlling are accounted for using the equity method. For any investments in which the Company holds over 50% of the outstanding stock, the Company consolidates those entities into their consolidated financial statements herein.

 

The Company holds one investment as of December 31, 2025, and one investment as of December 31, 2024.

 

Schedule of Business Segment

 Schedule of Business Segment

    Year Ended     Year Ended  
    December 31, 2025     December 31, 2024  
             
Revenue   $ 6,000       -  
                 
Reconciliation of revenue:                
Less: Cost of goods sold     -       -  
Segment gross profit   $ 6,000       -  
                 
Less:                
Salaries and wages     12,893,767       186,004  
Professional fees     199,042     71,634  
Other segment items(1)     18,798       13,647  
Segment net loss   $ (13,105,607 )   $ (271,285 )
                 
Reconciliation of loss:                
Other income (expense), net     (18,662,718 )     (256,938 )
Loss before income taxes   $ (31,768,325 )   $ (528,223 )
Schedule of Property and Equipment

Property and equipment as of December 31, 2025, and December 31, 2024 consisted of the following:

 

Schedule of Property and Equipment

    December 31, 2025     December 31, 2024  
             
Website   $ -     $ 1,336  
Computer equipment & Software     5,358       5,358  
Furniture     802       4,622  
Total     6,160       11,316  
Less Accumulated Depreciation     (6,160 )     (11,316 )
Property and Equipment, net   $ -     $ -  
Schedule of Fair Value of Assets on Recurring Basis

The following table presents certain assets of the Company’s measured and recorded at fair value on the Company’s balance sheet on a recurring basis and their level within the fair value hierarchy as of December 31, 2025.

 

Schedule of Fair Value - December 31, 2025

 

    Total     Level 1     Level 2     Level 3  
Assets                                
Fair-value - equity securities     38,531       38,531       -       -  
Total Assets measured at fair value     38,531       38,531       -       -  
                                 
Liabilities                                
Derivative liability     1,944,806       -       -       1,944,806  
Total Liabilities measured at fair value     1,944,806       -       -       1,944,806  

 

Schedule of Fair Value - December 31, 2024

 

    Total     Level 1     Level 2     Level 3  
Fair-value - equity securities     82,376       82,376       -       -  
Total Assets measured at fair value     82,376       82,376       -       -