Invech (IVHI) 10-K 3 Mar 25 2024 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2024	Feb. 27, 2025	Jun. 30, 2024
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2024
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--12-31
Entity File Number	000-25553
Entity Registrant Name	INVECH HOLDINGS, INC.
Entity Central Index Key	0001009919
Entity Tax Identification Number	98-0419476
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	7339 E Williams Drive
Entity Address, Address Line Two	Unit 26496
Entity Address, City or Town	Scottsdale
Entity Address, State or Province	AZ
Entity Address, Postal Zip Code	85255
City Area Code	602
Local Phone Number	793.8058
Trading Symbol	IVHI
Title of 12(g) Security	Common Stock
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 0
Entity Common Stock, Shares Outstanding		100,521,335
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	false
Cybersecurity Risk Management Third Party Engaged [Flag]	true
Insider Trading Policies and Procedures Adopted [Flag]	true
Auditor Name	MICHAEL GILLESPIE & ASSOCIATES, PLLC
Auditor Firm ID	6108
Auditor Location	Vancouver, Washington

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Dec. 31, 2024	Dec. 31, 2023
Current Assets:
Cash	$ 0	$ 7,000
Prepaid	1,260	0
Total Assets	1,260	7,000
Current Liabilities:
Due to a related party	0	30,641
Due to a former related party	4,443	4,443
Accruals	5,391	5,391
Total Liabilities	9,834	40,475
Commitments and contingencies
Stockholders’ Deficit:
Common stock, $0.001 par value; 500,000,000 shares authorized, 100,521,335 and 10,521,335 shares issued and outstanding, respectively	100,521	10,521
Additional paid-in capital	197,670	202,294
Accumulated deficit	(307,065)	(246,590)
Total Stockholders’ Deficit	(8,574)	(33,475)
Total Liabilities and Stockholders’ Deficit	1,260	7,000
Preferred Stock [Member]
Stockholders’ Deficit:
Preferred stock, value	0	0
Series A Preferred Stock [Member]
Stockholders’ Deficit:
Preferred stock, value	$ 300	$ 300

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2024	Dec. 31, 2023
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued	100,521,335	10,521,335
Common stock, shares outstanding	100,521,335	10,521,335
Preferred Stock [Member]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	5,000,000	5,000,000
Series A Preferred Stock [Member]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	300,000	300,000
Preferred stock, shares outstanding	300,000	300,000

STATEMENTS OF OPERATIONS

STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Operating Expenses:
General and administrative expenses	$ 60,475	$ 64,641
Total operating expenses	60,475	64,641
Loss from operations	(60,475)	(64,641)
Net loss before income taxes	(60,475)	(64,641)
Income tax expense	0	0
Net loss	$ (60,475)	$ (64,641)
Loss per share - basic	$ 0	$ 0
Loss per share - diluted	$ 0	$ 0
Weighted average shares - basic	20,384,349	9,776,130
Weighted average shares - diluted	20,384,349	9,776,130

STATEMENT OF CHANGES IN STOCKHO

STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($)	Preferred Stock Series A [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 31, 2022	$ 110	$ 9,521	$ 162,484	$ (181,949)	$ (9,834)
Shares, Outstanding, Beginning Balance at Dec. 31, 2022	110,000	9,521,335
Preferred shares cancelled	$ (110)		110
Stock Redeemed or Called During Period, Shares	(110,000)
Preferred shares sold for cash – related party	$ 300		39,700		40,000
Stock Issued During Period, Shares, New Issues	300,000
Common stock issued for consulting – related party		$ 1,000			1,000
Stock Issued During Period, Shares, Issued for Services		1,000,000
Net loss				(64,641)	(64,641)
Ending balance, value at Dec. 31, 2023	$ 300	$ 10,521	202,294	(246,590)	(33,475)
Shares, Outstanding, Ending Balance at Dec. 31, 2023	300,000	10,521,335
Common stock issued for debt – related party		$ 90,000	(4,624)		85,376
Stock Issued During Period, Shares, Other		90,000,000
Net loss				(60,475)	(60,475)
Ending balance, value at Dec. 31, 2024	$ 300	$ 100,521	$ 197,670	$ (307,065)	$ (8,574)
Shares, Outstanding, Ending Balance at Dec. 31, 2024	300,000	100,521,335

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Cash flows from operating activities:
Net loss	$ (60,475)	$ (64,641)
Adjustments to reconcile net loss to net cash used in operating activities:
Common stock issued for services – related party	0	1,000
Changes in assets and liabilities:
Prepaid	(1,260)	0
Net cash used in operating activities	(61,735)	(63,641)
Cash flows from investing activities:	0	0
Cash flows from financing activities:
Cash advances – related party	54,735	30,641
Preferred stock sold for cash – related party	0	40,000
Net cash provided by financing activities	54,735	70,641
Net change in cash	(7,000)	7,000
Cash, beginning of year	7,000	0
Cash, end of year	0	7,000
Disclosure of non-cash financing activity:
Common stock issued for debt – related party	$ 85,376	$ 0

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Pay vs Performance Disclosure [Table]
Net Income (Loss)	$ (60,475)	$ (64,641)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Dec. 31, 2024
Insider Trading Arrangements [Line Items]
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Insider Trading Policies and Pr

Insider Trading Policies and Procedures	12 Months Ended
	Dec. 31, 2024
Insider Trading Policies and Procedures [Line Items]
Insider Trading Policies and Procedures Adopted	true

Cybersecurity Risk Management a

Cybersecurity Risk Management and Strategy Disclosure	12 Months Ended
	Dec. 31, 2024
Cybersecurity Risk Management, Strategy, and Governance [Abstract]
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]	Risk management and strategy We have limited exposure to cybersecurity threats. We have established policies and processes for assessing, identifying, and managing material risk from cybersecurity threats, and have integrated We conduct periodic risk assessments to identify cybersecurity threats, as well as assessments in the event of a material change in our business practices that may affect information systems that are vulnerable to such cybersecurity threats. These risk assessments include identification of reasonably foreseeable internal and external risks, the likelihood and potential damage that could result from such risks, and the sufficiency of existing policies, procedures, systems, and safeguards in place to manage such risks. Following these risk assessments, we re-design, implement, and maintain reasonable safeguards to minimize identified risks; reasonably address any identified gaps in existing safeguards; and regularly monitor the effectiveness of our safeguards. Primary responsibility for assessing, monitoring, and managing our cybersecurity risks rests with our Chief Executive Officer and will employee the expertise of an IT consultant in the event that our risk management assessment warrants. As part of our overall risk management system, our CEO will monitor and test our safeguards, in collaboration with outside IT consultants. We will engage consultants We have not
Cybersecurity Risk Management Processes Integrated [Flag]	true
Cybersecurity Risk Management Processes Integrated [Text Block]	We have limited exposure to cybersecurity threats. We have established policies and processes for assessing, identifying, and managing material risk from cybersecurity threats, and have integrated
Cybersecurity Risk Management Third Party Engaged [Flag]	true
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag]	false
Cybersecurity Risk Board of Directors Oversight [Text Block]	Governance We maintain informed oversight of our risk management process, including risks from cybersecurity threats. Our board of directors and chief executive officer responsible assessing strategic risk exposure, the day-to-day management of the material risks we face. Our board of directors and executive officer administer our cybersecurity risk oversight regarding third party providers.
Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block]	Our board of directors and chief executive officer responsible
Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block]	Our board of directors and executive officer administer our cybersecurity risk oversight regarding third party providers.
Cybersecurity Risk Role of Management [Text Block]	We maintain informed oversight of our risk management process, including risks from cybersecurity threats.
Cybersecurity Risk Management Positions or Committees Responsible [Flag]	true
Cybersecurity Risk Management Positions or Committees Responsible [Text Block]	assessing strategic risk exposure, the day-to-day management of the material risks we face.
Cybersecurity Risk Management Positions or Committees Responsible Report to Board [Flag]	true

ORGANIZATION AND DESCRIPTION OF

ORGANIZATION AND DESCRIPTION OF BUSINESS	12 Months Ended
	Dec. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND DESCRIPTION OF BUSINESS	NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS Invech Holdings, Inc. (OTC “IVHI”) was incorporated under the laws of the State of Nevada on December 17, 1998, as Explore Technologies, Inc. On July 19, 2018, the name of the Company was changed to Invech Holdings, Inc. On January 21, 2023, 300,000 40,000 With the change of control, the Company is moving in a new direction, specializing in drafting regulatory documents and consulting for public companies. Services include FINRA corporate filings, drafting incorporation and corporate documents, drafting OTC Markets Disclosure Statements, and general public company compliance. The Company will act as an outside consulting firm for these services.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2024
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The financial statements of the Company have been prepared in accordance with United States generally accepted accounting principles (“US GAAP”) and are reported in United States dollars. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Concentration of credit risk Financial instruments which potentially subject the Company to concentration of credit risk consist of cash deposits and customer receivables. The Company maintains cash with various major financial institutions. The Company performs periodic evaluations of the relative credit standing of these institutions. To reduce risk, the Company performs credit evaluations of its customers and maintains reserves when necessary for potential credit losses. Cash and cash equivalents We consider all highly liquid securities with original maturities of three months or less when acquired to be cash equivalents. There were no Stock-based Compensation We account for equity-based transactions with employees and non-employees under the provisions of ASC 718, Compensation - Stock Compensation, which establishes that equity awards issued to employees and non-employees for services are valued at the grant date fair value of the equity award. An expense is recognized over the requisite service or vesting period. The fair value of stock options issued as compensation shall be estimated by using a valuation technique or model that complies with the measurement objective, as described in ASC 718. Fair Value of Financial Instruments The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accordance with US GAAP and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below: Level 1: Quoted market prices available in active markets for identical assets or liabilities as of the reporting date. Level 2: Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date. Level 3: Pricing inputs that are generally unobservable inputs and not corroborated by market data. The carrying amount of the Company’s financial assets and liabilities, such as cash and accrued expenses, approximate their fair value because of the short maturity of those instruments. The Company’s related party debt approximates the fair value of such instruments based upon management’s best estimate of interest rates that would be available to the Company for similar financial arrangements at December 31, 2024 and 2023. Income Taxes The Company follows Section 740-10-30 of the FASB Accounting Standards Codification, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the consolidated financial statements or tax returns. Under this method, deferred tax assets and liabilities are based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the fiscal year in which the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the fiscal years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the Statements of Income in the period that includes the enactment date. The Company follows section 740-10-25 of the FASB Accounting Standards Codification (“Section 740-10-25”) with regards to uncertainty income taxes. Section 740-10-25 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the consolidated financial statements. Under Section 740-10-25, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the consolidated financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. Section 740-10-25 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures. The Company had no material adjustments to its liabilities for unrecognized income tax benefits according to the provisions of Section 740-10-25. Net Income (Loss) Per Common Share Net income (loss) per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially outstanding shares of common stock during the period. The weighted average number of common shares outstanding and potentially outstanding common shares assumes that the Company incorporated as of the beginning of the first period presented. Recent Accounting Pronouncements The Company has implemented all applicable accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

GOING CONCERN

GOING CONCERN	12 Months Ended
	Dec. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	NOTE 3 - GOING CONCERN The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has no

PREFERRED STOCK

PREFERRED STOCK	12 Months Ended
	Dec. 31, 2024
Equity [Abstract]
PREFERRED STOCK	NOTE 4 – PREFERRED STOCK The Company has authorized 5,000,000 1,000,000 Each share of Convertible Series A Preferred Stock is convertible into 1,000 shares of common stock. In addition, the Convertible Series A Preferred Stock has voting privileges of 1,000 votes per one share of Series A. The Convertible Series A Preferred Stock is not entitled to dividend On January 21, 2023, 300,000 40,000 On March 3, 2023, the Company cancelled the 110,000

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2024
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 5 – RELATED PARTY TRANSACTIONS During the year ended December 31, 2023, SCC advanced the Company $ 30,641 54,735 85,376 85,376 90,000,000 During the year ended December 31, 2023, the Company granted 1,000,000

INCOME TAX

INCOME TAX	12 Months Ended
	Dec. 31, 2024
Income Tax Disclosure [Abstract]
INCOME TAX	NOTE 6 – INCOME TAX Deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carry forwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. The Company is using the U.S. federal income tax rate of 21 The provision for Federal income tax consists of the following December 31: Schedule of provision for federal income tax 2024 2023 Federal income tax benefit attributable to: Current Operations $ (12,700 ) $ (13,600 ) Change in valuation allowance 12,700 13,600 Net provision for Federal income taxes $ – $ – The cumulative tax effect at the expected rate of 21% of significant items comprising our net deferred tax amount is as follows: Schedule of net deferred tax assets 2024 2023 Deferred tax asset attributable to: Net operating loss carryover $ (64,500 ) $ (51,800 ) Less: valuation allowance 64,500 51,800 Net deferred tax asset $ – $ – At December 31, 2024, the Company had net operating loss carry forwards of approximately $ 64,500 No Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carry forwards for Federal income tax reporting purposes are subject to annual limitations. Should a change in ownership occur, net operating loss carry forwards may be limited as to use in future years. ASC 740, Income Taxes, provides guidance on the accounting for uncertainty in income taxes recognized in a company’s financial statements. ASC 740 requires a company to determine whether it is more likely than not that a tax position will be sustained upon examination based upon the technical merits of the position. If the more-likely-than-not threshold is met, a company must measure the tax position to determine the amount to recognize in the consolidated financial statements. The Company files income tax returns in the U.S. federal jurisdiction, and various state and local jurisdictions. Federal income tax returns prior to fiscal year 2018 are closed. The Company includes interest and penalties arising from the underpayment of income taxes in the statements of operations in the provision for income taxes. As of December 31, 2024, the Company had no accrued interest or penalties related to uncertain tax positions.

RESTATEMENT

RESTATEMENT	12 Months Ended
	Dec. 31, 2024
Accounting Changes and Error Corrections [Abstract]
RESTATEMENT	NOTE 7 – RESTATEMENT Per ASC 250-10 Accounting Changes and Error Corrections, the financial statements for the year ended December 31, 2023, have been restated to make adjustments to the balance sheet accounts as described below. Schedule of restated financials As of December 31, 2023 As Reported Adjusted As Restated ASSETS Current Assets: Cash $ 7,000 $ – $ 7,000 Total Assets $ 7,000 $ – $ 7,000 Current Liabilities: Due to related party $ 30,641 $ – $ 30,641 Due to a former related party – 4,443 (1) 4,443 Accruals – 5,391 (2) 5,391 Total Liabilities 30,641 9,834 40,475 Stockholders’ Deficit: Preferred stock, $0.001 par value; 5,000,000 shares authorized – – – Series A Preferred stock, $0.001 par value; 1,000,000 shares designated; 300,000 shares issued and outstanding 300 – 300 Common stock, $0.001 par value; 500,000,000 shares authorized, 10,521,335 shares issued and outstanding 2,195 8,326 (3) 10,521 Additional paid-in capital 215,063 (12,769 ) (1)(3) 202,294 Accumulated deficit (241,199 ) (5,391 ) (2) (246,590 ) Total Stockholders’ Deficit (23,641 ) (9,834 ) (33,475 ) Total Liabilities and Stockholders’ Deficit $ 7,000 $ – $ 7,000 (1) – Add back related party debt previously written off. (2) – Add back accruals previously written off. (3) – Adjust for par value of outstanding shares. (4) – Adjust for par value of outstanding shares. (5) – Record additional audit fees.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 8 – SUBSEQUENT EVENTS In accordance with SFAS 165 (ASC 855-10) management has performed an evaluation of subsequent events through the date that the financial statements were issued and has determined that there are no material subsequent events to disclose in these financial statements other than the following. Subsequent to December 31, 2024, SCC advanced the Company $6,463 to pay for general operating expenses.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2024
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The financial statements of the Company have been prepared in accordance with United States generally accepted accounting principles (“US GAAP”) and are reported in United States dollars.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Concentration of credit risk	Concentration of credit risk Financial instruments which potentially subject the Company to concentration of credit risk consist of cash deposits and customer receivables. The Company maintains cash with various major financial institutions. The Company performs periodic evaluations of the relative credit standing of these institutions. To reduce risk, the Company performs credit evaluations of its customers and maintains reserves when necessary for potential credit losses.
Cash and cash equivalents	Cash and cash equivalents We consider all highly liquid securities with original maturities of three months or less when acquired to be cash equivalents. There were no
Stock-based Compensation	Stock-based Compensation We account for equity-based transactions with employees and non-employees under the provisions of ASC 718, Compensation - Stock Compensation, which establishes that equity awards issued to employees and non-employees for services are valued at the grant date fair value of the equity award. An expense is recognized over the requisite service or vesting period. The fair value of stock options issued as compensation shall be estimated by using a valuation technique or model that complies with the measurement objective, as described in ASC 718.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accordance with US GAAP and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below: Level 1: Quoted market prices available in active markets for identical assets or liabilities as of the reporting date. Level 2: Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date. Level 3: Pricing inputs that are generally unobservable inputs and not corroborated by market data. The carrying amount of the Company’s financial assets and liabilities, such as cash and accrued expenses, approximate their fair value because of the short maturity of those instruments. The Company’s related party debt approximates the fair value of such instruments based upon management’s best estimate of interest rates that would be available to the Company for similar financial arrangements at December 31, 2024 and 2023.
Income Taxes	Income Taxes The Company follows Section 740-10-30 of the FASB Accounting Standards Codification, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the consolidated financial statements or tax returns. Under this method, deferred tax assets and liabilities are based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the fiscal year in which the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the fiscal years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the Statements of Income in the period that includes the enactment date. The Company follows section 740-10-25 of the FASB Accounting Standards Codification (“Section 740-10-25”) with regards to uncertainty income taxes. Section 740-10-25 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the consolidated financial statements. Under Section 740-10-25, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the consolidated financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. Section 740-10-25 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures. The Company had no material adjustments to its liabilities for unrecognized income tax benefits according to the provisions of Section 740-10-25.
Net Income (Loss) Per Common Share	Net Income (Loss) Per Common Share Net income (loss) per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially outstanding shares of common stock during the period. The weighted average number of common shares outstanding and potentially outstanding common shares assumes that the Company incorporated as of the beginning of the first period presented.
Recent Accounting Pronouncements	Recent Accounting Pronouncements The Company has implemented all applicable accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

INCOME TAX (Tables)

INCOME TAX (Tables)	12 Months Ended
	Dec. 31, 2024
Income Tax Disclosure [Abstract]
Schedule of provision for federal income tax	Schedule of provision for federal income tax 2024 2023 Federal income tax benefit attributable to: Current Operations $ (12,700 ) $ (13,600 ) Change in valuation allowance 12,700 13,600 Net provision for Federal income taxes $ – $ –
Schedule of net deferred tax assets	Schedule of net deferred tax assets 2024 2023 Deferred tax asset attributable to: Net operating loss carryover $ (64,500 ) $ (51,800 ) Less: valuation allowance 64,500 51,800 Net deferred tax asset $ – $ –

RESTATEMENT (Tables)

RESTATEMENT (Tables)	12 Months Ended
	Dec. 31, 2024
Accounting Changes and Error Corrections [Abstract]
Schedule of restated financials	Schedule of restated financials As of December 31, 2023 As Reported Adjusted As Restated ASSETS Current Assets: Cash $ 7,000 $ – $ 7,000 Total Assets $ 7,000 $ – $ 7,000 Current Liabilities: Due to related party $ 30,641 $ – $ 30,641 Due to a former related party – 4,443 (1) 4,443 Accruals – 5,391 (2) 5,391 Total Liabilities 30,641 9,834 40,475 Stockholders’ Deficit: Preferred stock, $0.001 par value; 5,000,000 shares authorized – – – Series A Preferred stock, $0.001 par value; 1,000,000 shares designated; 300,000 shares issued and outstanding 300 – 300 Common stock, $0.001 par value; 500,000,000 shares authorized, 10,521,335 shares issued and outstanding 2,195 8,326 (3) 10,521 Additional paid-in capital 215,063 (12,769 ) (1)(3) 202,294 Accumulated deficit (241,199 ) (5,391 ) (2) (246,590 ) Total Stockholders’ Deficit (23,641 ) (9,834 ) (33,475 ) Total Liabilities and Stockholders’ Deficit $ 7,000 $ – $ 7,000 (1) – Add back related party debt previously written off. (2) – Add back accruals previously written off. (3) – Adjust for par value of outstanding shares. (4) – Adjust for par value of outstanding shares. (5) – Record additional audit fees.

ORGANIZATION AND DESCRIPTION _2

ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Narrative) - USD ($)		12 Months Ended
	Jan. 21, 2023	Dec. 31, 2023
Issuance of convertible shares value		$ 40,000
Series A Preferred Stock [Member]
Issuance of convertible shares	300,000
Issuance of convertible shares value	$ 40,000

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	Dec. 31, 2024	Dec. 31, 2023
Accounting Policies [Abstract]
Cash equivalents at carrying value	$ 0	$ 0

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative)	12 Months Ended
	Dec. 31, 2024 USD ($)
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Revenues	$ 0

PREFERRED STOCK (Details Narrat

PREFERRED STOCK (Details Narrative) - USD ($)			12 Months Ended
	Mar. 03, 2023	Jan. 21, 2023	Dec. 31, 2024	Dec. 31, 2023
Class of Stock [Line Items]
Convertible preferred stock description			Each share of Convertible Series A Preferred Stock is convertible into 1,000 shares of common stock. In addition, the Convertible Series A Preferred Stock has voting privileges of 1,000 votes per one share of Series A. The Convertible Series A Preferred Stock is not entitled to dividend
Issuance of convertible shares value				$ 40,000
Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized			5,000,000	5,000,000
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized			1,000,000	1,000,000
Issuance of convertible shares		300,000
Issuance of convertible shares value		$ 40,000
Number of shares cancelled	110,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)		12 Months Ended
	Nov. 22, 2024	Dec. 31, 2024	Dec. 31, 2023
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Proceeds from related party debt		$ 54,735	$ 30,641
Due to related party		0	$ 30,641
SCC [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Due to related party	$ 85,376	$ 85,376
Issuance of common stock shares	90,000,000		1,000,000

INCOME TAX (Details)

INCOME TAX (Details) - USD ($)	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Federal income tax benefit attributable to:
Current Operations	$ (12,700)	$ (13,600)
Change in valuation allowance	12,700	13,600
Net provision for Federal income taxes	$ 0	$ 0

INCOME TAX (Details 1)

INCOME TAX (Details 1) - USD ($)	Dec. 31, 2024	Dec. 31, 2023
Deferred tax asset attributable to:
Net operating loss carryover	$ (64,500)	$ (51,800)
Less: valuation allowance	64,500	51,800
Net deferred tax asset	$ 0	$ 0

INCOME TAX (Details Narrative)

INCOME TAX (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Federal income tax rate	21%
Net operating loss carry forwards	$ 64,500
Income tax benefit	$ 0	$ 0

RESTATEMENT (Details)

RESTATEMENT (Details) - USD ($)		Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cash		$ 0	$ 7,000
Total Assets		1,260	7,000
Due to related party		0	30,641
Due to a former related party		4,443	4,443
Accruals		5,391	5,391
Total liabilities		9,834	40,475
Common stock value		100,521	10,521
Additional paid-in capital		197,670	202,294
Accumulated deficit		(307,065)	(246,590)
Total stockholders deficit		(8,574)	(33,475)	$ (9,834)
Total Liabilities and Stockholders' Deficit		1,260	7,000
Preferred Stock [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Preferred stock value		0	0
Series A Preferred Stock [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Preferred stock value		$ 300	300
Previously Reported [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cash			7,000
Total Assets			7,000
Due to related party			30,641
Due to a former related party			0
Accruals			0
Total liabilities			30,641
Common stock value			2,195
Additional paid-in capital			215,063
Accumulated deficit			(241,199)
Total stockholders deficit			(23,641)
Total Liabilities and Stockholders' Deficit			7,000
Previously Reported [Member] | Preferred Stock [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Preferred stock value			0
Previously Reported [Member] | Series A Preferred Stock [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Preferred stock value			300
Revision of Prior Period, Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cash			0
Total Assets			0
Due to related party			0
Due to a former related party	[1]		4,443
Accruals	[2]		5,391
Total liabilities			9,834
Common stock value	[3]		8,326
Additional paid-in capital	[1],[3]		(12,769)
Accumulated deficit	[2]		(5,391)
Total stockholders deficit			(9,834)
Total Liabilities and Stockholders' Deficit			0
Revision of Prior Period, Adjustment [Member] | Preferred Stock [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Preferred stock value			0
Revision of Prior Period, Adjustment [Member] | Series A Preferred Stock [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Preferred stock value			$ 0
[1]– Add back related party debt previously written off.[2]– Add back accruals previously written off.[3]– Adjust for par value of outstanding shares.