v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
12 Months Ended
Dec. 31, 2025
Accounting Policies [Abstract]  
Schedule of Effective Income Tax Rate Reconciliation

The provision for income taxes at the expected combined effective tax rate of approximately 26% is as follows:

 

   12/31/2025   12/31/2024 
Tax at statutory rate  $189,022   $24,178 
Accrued consulting expenses   (2,069)   (1,558)
Net operating loss carryforward   (109,992)   - 
Change in valuation allowance   -    (22,620)
Tax Provision  $76,961   $- 
Schedule of Deferred Tax Assets and Liabilities

Deferred income assets on December 31, 2025 and 2024 consisted of the following temporary differences and Carry-forward items:

 

   12/31/2025   12/31/2024 
Net Operating Loss Carryforwards  $-   $108,434 
Accrued consulting expenses   2,069    1,558 
Valuation allowance   -    (109,992)
Net Deferred tax asset  $2,069   $-