Neuralbase Ai (NBBI) S-1 31 Jan 25 IPO registration Financial data

Cover

Cover	9 Months Ended
	Sep. 30, 2024
Cover [Abstract]
Entity Registrant Name	NEURALBASEAI LTD.
Entity Central Index Key	0001130781
Document Type	S-1
Amendment Flag	false
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Filer Category	Non-accelerated Filer
Entity Ex Transition Period	false
Entity Incorporation State Country Code	NV
Entity Address Address Line 1	Calle 98 No.19 A - 79 AP
Entity Address Address Line 2	410 Localidad De Chapinero
Entity Address City Or Town	Bogota
Entity Address Postal Zip Code	00000l
City Area Code	727
Local Phone Number	3143717

CONDENDSED CONSOLIDATED BALANCE

CONDENDSED CONSOLIDATED BALANCE SHEETS - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Current assets
Cash	$ 0	$ 0	$ 0
Total current assets		0	0
Other Assets
Intangible assets		0	0
Total assets	0	0	0
Current liabilities
Accounts payable and accrued liabilities	183,110	1,650,728	1,500,350
Accounts payable and accrued liabilities - related party	0	612,500	537,500
Advances	127,650	127,650	127,650
Advances - Related party	80,680	80,680	80,680
Judgement payable	103,000	103,000	103,000
Notes payable - related party	7,000	7,000	7,000
Notes payable	137,116	79,771	48,167
Total current liabilities	638,556	2,661,329	2,404,347
Notes payable, net of debt discount	46,000	46,000	46,000
Total liabilities	684,556	2,707,329	2,450,347
Stockholders' deficit
Common stock, $0.0001 par value, 2,500,000,000 shares authorized, 200,183 and 200,183 shares issued and outstanding as of September 30, 2024 and December 31, 2023, respectively	20	20	20
Additional paid in capital	3,255,090	2,535,090	2,130,990
Accumulated deficit	(3,940,916)	(5,243,689)	(4,581,707)
Total stockholders' deficit	(684,556)	(2,707,329)	(2,450,347)
Total liabilities and stockholders' deficit	0	0	0
Class B Preferred Stock [Member]
Stockholders' deficit
Preferred stock, value	350	350	350
Class A Preferred Stocks [Member]
Stockholders' deficit
Preferred stock, value	900	900	0
Preferred Stock Share [Member]
Stockholders' deficit
Preferred stock, value	$ 0	$ 0	$ 0

CONDENDSED CONSOLIDATED BALAN_2

CONDENDSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Preferred Stock, Shares Par Value	$ 0.0001	$ 0.0001	$ 0.0001
Preferred Stock, Shares Authorized	480,000,000	480,000,000	480,000,000
Preferred Stock, Shares Issued	0	0	0
Preferred Stock, Shares Outstanding	0	0	0
Common Stock, Shares Par Value	$ 0.0001	$ 0.0001	$ 0.0001
Common Stock, Shares Authorized	2,500,000,000	2,500,000,000	2,500,000,000
Common Stock, Shares Issued	200,183	200,183	200,183
Common Stock, Shares Outstanding	200,183	200,183	200,183
Class A Preferred Stock [Member]
Preferred Stock, Shares Par Value	$ 0.0001	$ 0.0001	$ 0.0001
Preferred Stock, Shares Authorized	10,000,000	10,000,000	10,000,000
Preferred Stock, Shares Issued	9,003,774	3,774	3,774
Preferred Stock, Shares Outstanding	9,003,774	3,774	3,774
Class B Preferred Stock [Member]
Preferred Stock, Shares Par Value	$ 0.0001	$ 0.0001	$ 0.0001
Preferred Stock, Shares Authorized	10,000,000	10,000,000	10,000,000
Preferred Stock, Shares Issued	3,500,000	3,500,000	3,500,000
Preferred Stock, Shares Outstanding	3,500,000	3,500,000	3,500,000

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED)
Revenue					$ 0	$ 0
Cost of goods sold					0	0
Gross profit					0	0
Operating expenses
General and administrative	$ 9,430	$ 11,950	$ 21,140	$ 247,419	247,709	586,318
Professional fees	8,075	0	36,120	0
Depreciation and amortization					0	61,410
Total operating expenses	17,505	11,950	57,260	247,419	247,709	647,728
Loss from operations	(17,505)	(11,950)	(57,260)	(247,419)	(247,709)	(647,728)
Other income (expenses)
Gain on forgiveness of accrued liabilities	2,092,457	0	2,092,457	0
Interest income					0	0
Interest expense	(4,948)	(2,342)	(12,424)	(6,467)	(9,273)	(17,352)
Loss on acquisition of intangible assets	0		(720,000)
Impairment of intangible assets					(405,000)
Goodwill impairment					0	(308,816)
Total other income (expenses)	2,087,509	(2,342)	1,360,033	(6,467)	(414,273)	(326,168)
Net loss before tax provision	2,070,004	(14,292)	1,302,773	(253,886)	(661,982)	(973,896)
Tax provision	0	0	0	0	0	0
Net income (loss)	$ 2,070,004	$ (14,292)	$ 1,302,773	$ (253,886)	$ (661,982)	$ (973,896)
Net income (loss) per common share - basic and diluted	$ 10.35	$ (0.07)	$ 6.52	$ (1.27)	$ (1.29)	$ (4.87)
Weighted average number of common shares outstanding - basic and diluted	200,183	200,183	200,183	200,183	200,183	200,183

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' DEFICIT (UNAUDITED) - USD ($)	Total	Common Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Deficit [Member]	Series A, Preferred Stock [Member]	Series B, Preferred Stock [Member]
Balance, shares at Dec. 31, 2021		200,183			3,774	3,500,000
Balance, amount at Dec. 31, 2021	$ (1,476,451)	$ 20	$ 2,130,990	$ (3,607,811)	$ 0	$ 350
Net loss	(973,896)	$ 0	0	(973,896)	$ 0	$ 0
Balance, shares at Dec. 31, 2022		200,183			3,774	3,500,000
Balance, amount at Dec. 31, 2022	(2,450,347)	$ 20	2,130,990	(4,581,707)	$ 0	$ 350
Net loss	(111,037)	0	0	(111,037)	$ 0	0
Shares issued for asset purchase agreement, shares					9,000,000
Shares issued for asset purchase agreement, amount	405,000	$ 0	404,100	0	$ 900	$ 0
Balance, shares at Mar. 31, 2023		200,183			9,003,774	3,500,000
Balance, amount at Mar. 31, 2023	(2,156,384)	$ 20	2,535,090	(4,692,744)	$ 900	$ 350
Balance, shares at Dec. 31, 2022		200,183			3,774	3,500,000
Balance, amount at Dec. 31, 2022	(2,450,347)	$ 20	2,130,990	(4,581,707)	$ 0	$ 350
Net loss	(253,886)
Balance, shares at Sep. 30, 2023		200,183			9,003,774	3,500,000
Balance, amount at Sep. 30, 2023	(2,299,233)	$ 20	2,535,090	(4,835,593)	$ 900	$ 350
Balance, shares at Dec. 31, 2022		200,183			3,774	3,500,000
Balance, amount at Dec. 31, 2022	(2,450,347)	$ 20	2,130,990	(4,581,707)	$ 0	$ 350
Net loss	(661,982)	$ 0		(661,982)	$ 0	0
Shares issued for asset purchase agreement, shares					9,000,000
Shares issued for asset purchase agreement, amount	405,000		404,100	0	$ 900	$ 0
Balance, shares at Dec. 31, 2023		200,183			9,003,774	3,500,000
Balance, amount at Dec. 31, 2023	(2,707,329)	$ 20	2,535,090	(5,243,689)	$ 900	$ 350
Balance, shares at Mar. 31, 2023		200,183			9,003,774	3,500,000
Balance, amount at Mar. 31, 2023	(2,156,384)	$ 20	2,535,090	(4,692,744)	$ 900	$ 350
Net loss	(128,557)	$ 0	0	(128,557)	$ 0	$ 0
Balance, shares at Jun. 30, 2023		200,183			9,003,774	3,500,000
Balance, amount at Jun. 30, 2023	(2,284,941)	$ 20	2,535,090	(4,821,301)	$ 900	$ 350
Net loss	(14,292)	$ 0	0	(14,292)	$ 0	$ 0
Balance, shares at Sep. 30, 2023		200,183			9,003,774	3,500,000
Balance, amount at Sep. 30, 2023	(2,299,233)	$ 20	2,535,090	(4,835,593)	$ 900	$ 350
Balance, shares at Dec. 31, 2023		200,183			9,003,774	3,500,000
Balance, amount at Dec. 31, 2023	(2,707,329)	$ 20	2,535,090	(5,243,689)	$ 900	$ 350
Net loss	(37,024)	$ 0	0	(37,024)	$ 0	$ 0
Balance, shares at Mar. 31, 2024		200,183			9,003,774	3,500,000
Balance, amount at Mar. 31, 2024	(2,744,353)	$ 20	2,535,090	(5,280,713)	$ 900	$ 350
Balance, shares at Dec. 31, 2023		200,183			9,003,774	3,500,000
Balance, amount at Dec. 31, 2023	(2,707,329)	$ 20	2,535,090	(5,243,689)	$ 900	$ 350
Net loss	1,302,773
Balance, shares at Sep. 30, 2024		200,183			9,003,774	3,500,000
Balance, amount at Sep. 30, 2024	(684,556)	$ 20	3,255,090	(3,940,916)	$ 900	$ 350
Balance, shares at Mar. 31, 2024		200,183			9,003,774	3,500,000
Balance, amount at Mar. 31, 2024	(2,744,353)	$ 20	2,535,090	(5,280,713)	$ 900	$ 350
Net loss	(730,207)	0	0	(730,207)	$ 0	0
Return of shares issued for asset purchase agreement, shares					(9,000,000)
Return of shares issued for asset purchase agreement, amount	0	0	900	0	$ (900)	0
Shares issued for services, shares					9,000,000
Shares issued for services, amount	720,000	$ 0	719,100	0	$ 900	$ 0
Balance, shares at Jun. 30, 2024		200,183			9,003,774	3,500,000
Balance, amount at Jun. 30, 2024	(2,754,560)	$ 20	3,255,090	(6,010,920)	$ 900	$ 350
Net loss	2,070,004	$ 0	0	2,070,004	$ 0	$ 0
Balance, shares at Sep. 30, 2024		200,183			9,003,774	3,500,000
Balance, amount at Sep. 30, 2024	$ (684,556)	$ 20	$ 3,255,090	$ (3,940,916)	$ 900	$ 350

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Cash Flows from Operating Activities
Net income (loss)	$ 1,269,569	$ (253,886)	$ (661,982)	$ (973,896)
Adjustments to reconcile net loss to net cash provided by operating activities:
Allowance on note receivable			0	82,250
Impairment of goodwill	720,000	0	0	308,815
Depreciation and amortization			0	61,410
Impairment of intangible assets			405,000	0
Gain on settlement of accrued liabilities	(2,059,292)	0
Changes in assets and liabilities
Accounts payable and accrued liabilities	12,378	150,282	150,378	147,091
Inventory			0	17,500
Accrued interest receivable			0	282,628
Accounts payable and accrued liabilities - related party	0	75,000	75,000	0
Lease liability			0	(31,570)
Net cash used in operating activities	(57,345)	(28,604)	(31,604)	(105,772)
Cash Flows from Investing Activities:
Net cash used in investing activities			0	0
Cash Flows from Financing Activities:
Advances			0	57,650
Advances - related party	57,345	28,604	0	32,000
Proceeds from notes payable			31,604	0
Repayments from notes payable			0	(2,500)
Net cash provided by in financing activities	57,345	28,604	31,604	87,150
Net increase in cash	0	0	0	(18,622)
Cash, beginning of period	0	0	0	18,622
Cash, end of period	0	0	0	0
Supplemental disclosure of cash flow information
Cash paid for interest	0	0	0	0
Cash paid for taxes	0	0	0	0
SUPPLEMENTARY DISCLOSURE OF NON-CASH INVESTING AND FINANCING ACTIVITIES:
Shares issued for asset purchase agreement	$ 0	$ 405,000	$ 405,000	$ 0

NATURE OF BUSINESS AND OPERATIO

NATURE OF BUSINESS AND OPERATIONS	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
NATURE OF BUSINESS AND OPERATIONS
NATURE OF BUSINESS AND OPERATIONS	NOTE 1 – NATURE OF BUSINESS AND OPERATIONS Organization NEURALBASE AI LTD. AND SUBSIDIARIES (formerly known as Viratech Corp, Imperia Entertainment, Soleil Film and Television, Inc. Ameridream Entertainment, Inc. and Mc Smoothie’s, Inc. (the Company) was incorporated under the laws of the state of California as Acquisition Solutions on March 21, 2000. It became a Nevada corporation on July 18, 2006. On March 7, 2023, the Company received notice of resignation from Mr. Henry Chang Manayan (“Mr. Manayan”) sole-officer and director of the Company (the “Resignation”), Mr. Manayan stated that his resignation was not the result of any disagreements between himself and the Company relating to the Company’s operations, policies, or practices. Effective immediately upon the resignation of Mr. Manayan, the Company appointed Mr. Charandeep Gopishetty (“Mr. Gopishetty”) to serve as President, Chief Executive Officer, Treasurer, Chief Financial Officer, and Director of the Company to serve until the next annual meeting of the Company or until his respective successor is duly appointed. Mr. Gopishetty accepted the appointments, effective as of March 7, 2023. On May 16, 2024, the Company, Gopishetty, and Blackwell entered an Unwind Agreement and Mutual Release (the “Unwind Agreement”), for the purpose of unwinding, and rendering void, the Purchase Agreement (“Original APA”) executed by and between the Company, Gopishetty, and Blackwell. The Parties have mutually and voluntarily agreed to unwind the transaction contemplated by the Original APA. Accordingly, the Company shall return all the Assets acquired pursuant to the terms and conditions of the Original APA once Gopishetty has cancelled, and returned to the Company’s treasury, the 9,000,000 restricted shares of the Company’s Series A Preferred Stock received per the terms of the Original APA. Each of Company, Gopishetty, and Blackwell have made other representations as part of the Unwind Agreement. Concurrently with the execution of the Unwind Agreement, on May 16, 2024, the Company entered into an Asset Purchase Agreement (“Purchase Agreement”), with Mr. Frank Gomez and Grupo FG SAS, which is the alter-ego of Mr. Gomez (the “Seller”). Grupo FG SAS does not currently conduct any business and was formed specifically to hold various proprietary Artificial Intelligence (“AI”) assets relating to that certain technology known as “Multidoc AI”. Multidoc AI is an artificial intelligence system that allows businesses and organizations to create their own AI assistants capable of resolving queries by extracting information from the universe of documents within the client company itself. Multidoc AI allows organizations to manage their own digital, scanned, or handwritten documents and when a queried, Multidoc AI not only resolves the request but also indicates from which paragraphs and documents it extracted the information to corroborate the answer accuracy (collectively, all assets held by Grupo FG and all related proprietary and non-proprietary technology, know-how, and all other facets of Seller’s operations are referred to as the “Acquired Assets”). The Company acquired the Acquired Assets in exchange for 9,000,000 restricted shares of the Company’s Series A Preferred Stock (the “Shares”) to be issued to Seller, or his assigns, concurrently with the closing of the Purchase Agreement. The Shares convert at a ratio of 1-for-50, meaning each share of Series A Preferred Stock converts into 50 shares of Common Stock, and the Shares carry voting rights equal to 500 votes per one share of Series A Preferred Stock is then convertible, thus giving Seller voting control of the Company. Additionally, each of the Company and Seller made customary representations, warranties, covenants, and indemnities in connection with the Purchase Agreement. On May 16, 2024, and in connection with the aforementioned Unwind Agreement, Charandeep Gopishetty resigned as Sole-Officer and Director of the Company. The resignations were not the result of any disagreement with the Company on any matter relating to the Company’s operations, policies, or practices. Effective immediately upon the foregoing resignation, the Corporation appointed Mr. Frank Gomez (“Mr. Gomez”) to serve as Sole-Officer and Director of the Corporation to serve until the next annual meeting of the Corporation or until his respective successor is duly appointed. Mr. Gomez accepted the appointments dated even herewith (the “Appointment Date”).	NOTE 1 – NATURE OF BUSINESS AND OPERATIONS Organization Neuralbase AI Ltd., formerly known as Viratech Corp., Imperia Entertainment, Soleil Film and Television, Inc. Ameridream Entertainment, Inc. and Mc Smoothie’s, Inc. (the Company) was incorporated under the laws of the state of California as Acquisition Solutions on March 21, 2000. It became a Nevada corporation on July 18, 2006. The Company and it’s subsidiaries are targeting the multi-billion-dollar US market for golf, nutrition and lifestyle products. Specifically, the company is targeting the US golf market. Through its unique approach, the Company is positioned to participate in this massive market through its strategic and targeted line of products tailored for the golf and sports enthusiast. The Company is poised to bring innovation to the golfing market with creative performance nutrition products, golf balls, equipment, clothing, accessories and more. The Company is a platform to accelerate innovation for the golfing market and bring additional innovation, growth and technologically-advanced products to market. The Company plans on continuing to extend and deepen its product lines to include other progressive market segments through acquisitions and organic growth of existing product lines. On March 7, 2023, the Company received notice of resignation from Mr. Henry Chang Manayan (“Mr. Manayan”) sole-officer and director of the Company (the “Resignation”), Mr. Manayan stated that his resignation was not the result of any disagreements between himself and the Company relating to the Company’s operations, policies, or practices. Effective immediately upon the resignation of Mr. Manayan, the Company appointed Mr. Charandeep Gopishetty (“Mr. Gopishetty”) to serve as President, Chief Executive Officer, Treasurer, Chief Financial Officer, and Director of the Company to serve until the next annual meeting of the Company or until his respective successor is duly appointed. Mr. Gopishetty accepted the appointments, effective as of March 7, 2023.

GOING CONCERN

GOING CONCERN	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
GOING CONCERN
GOING CONCERN	NOTE 2 – GOING CONCERN The accompanying financial statements have been prepared in US dollars and in accordance with accounting principles generally accepted in the United States (“GAAP”) on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities and commitments in the normal course of business. During the nine months ended September 30, 2024, the Company incurred net income of $1,360,033 and accumulated deficits of $3,940,916. These conditions raise substantial doubt about the Company's ability to continue as a going concern. We are entirely dependent on our ability to attract and receive funding from either the sale of securities or outside sources such as private investment or a strategic partner. We currently have no firm agreements or arrangements with respect to any such financing and there can be no assurance that any needed funds will be available to us on acceptable terms or at all. The inability to obtain sufficient funding of our operations in the future will restrict our ability to grow and reduce our ability to continue to conduct business operations. Our failure to raise additional funds will adversely affect our business, and may require us to suspend our operations, which in turn may result in a loss to the purchasers of our common stock. If we are unable to obtain necessary financing, we will likely be required to curtail our development plans. Any additional equity financing may involve substantial dilution to our then existing stockholders.	NOTE 2 – GOING CONCERN The accompanying financial statements have been prepared in US dollars and in accordance with accounting principles generally accepted in the United States (“GAAP”) on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities and commitments in the normal course of business. During the year ended December 31, 2023, the Company incurred net losses of $661,982 and accumulated deficits of $5,243,689. These conditions raise substantial doubt about the Company's ability to continue as a going concern. We are entirely dependent on our ability to attract and receive funding from either the sale of securities or outside sources such as private investment or a strategic partner. We currently have no firm agreements or arrangements with respect to any such financing and there can be no assurance that any needed funds will be available to us on acceptable terms or at all. The inability to obtain sufficient funding of our operations in the future will restrict our ability to grow and reduce our ability to continue to conduct business operations. Our failure to raise additional funds will adversely affect our business, and may require us to suspend our operations, which in turn may result in a loss to the purchasers of our common stock. If we are unable to obtain necessary financing, we will likely be required to curtail our development plans. Any additional equity financing may involve substantial dilution to our then existing stockholders.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Principles of consolidation The consolidated financial statements include the accounts of Viratech, Corp. and its wholly owned subsidiaries Cambridge Golf, LLC, Body Symphony, LLC, and Medori, LLC. All significant inter-company transactions and balances have been eliminated. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles 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 revenue and expenses during the reporting period. Actual results could differ significantly from those estimates. Cash and Cash Equivalents For purposes of the statement of cash flows, the Company considers all highly liquid debt instruments purchased with a maturity of three months or less to be cash equivalents to the extent the funds are not being held for investment purposes. Intangible assets The Company follows Financial Accounting Standard Board’s (FASB) Codification Topic 350-10 (“ASC 350-10”), “Intangibles – Goodwill and Other”. According to this statement, intangible assets with indefinite lives are no longer subject to amortization, but rather an annual assessment of impairment by applying a fair-value based test. Under ASC 350-10, the carrying value of assets are calculated at the lowest level for which there are identifiable cash flows. Stock-based compensation The Company follows ASC 718-10, “Stock Compensation”, which addresses the accounting for transactions in which an entity exchanges its equity instruments for goods or services, with a primary focus on transactions in which an entity obtains employee services in share-based payment transactions. ASC 718-10 is a revision to SFAS No. 123, “Accounting for Stock-Based Compensation,” and supersedes Accounting Principles Board (“APB”) Opinion No. 25, “Accounting for Stock Issued to Employees,” and its related implementation guidance. ASC 718-10 requires measurement of the cost of employee services received in exchange for an award of equity instruments based on the grant-date fair value of the award (with limited exceptions). Incremental compensation costs arising from subsequent modifications of awards after the grant date must be recognized. Concentration of Credit Risk The Company has no off-balance-sheet concentrations of credit risk such as foreign exchange contracts, options contracts or other foreign hedging arrangements. The Company maintains all of its cash balances with two financial institutions in the form of demand deposits. Loss per Share The Company follows ASC Topic 260 to account for the earnings per share. Basic earnings per common share (“EPS”) calculations are determined by dividing net income by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per common share calculations are determined by dividing net income by the weighted average number of common shares and dilutive common share equivalents outstanding. During periods when common stock equivalents, if any, are anti-dilutive they are not considered in the computation. Revenue Recognition The Company recognizes revenue from its contracts with customers in accordance with ASC 606 – Revenue from Contracts with Customers. Revenue related to contracts with customers is evaluated utilizing the following steps: (i) Identify the contract, or contracts, with a customer; (ii) Identify the performance obligations in the contract; (iii) Determine the transaction price; (iv) Allocate the transaction price to the performance obligations in the contract; (v) Recognize revenue when the Company satisfies a performance obligation. Fair Value of Financial Instruments The Company measures fair value in accordance with ASC 820 - Fair Value Measurements. ASC 820 defines fair value and establishes a three-level valuation hierarchy for disclosures of fair value measurements. ASC 820 establishes a framework for measuring fair value in generally accepted accounting principles, and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, ASC 820 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 ASC 820 are: Level 1 - Inputs are unadjusted, quoted prices in active markets for identical assets or liabilities at the measurement date. Level 2 - Inputs (other than quoted market prices included in Level 1) are either directly or indirectly observable for the asset or liability through correlation with market data at the measurement date and for the duration of the instrument’s anticipated life. Level 3 - Inputs reflect management’s best estimate of what market participants would use in pricing the asset or liability at the measurement date. Consideration is given to the risk inherent in the valuation technique and the risk inherent in the inputs to the model. Valuation of instruments includes unobservable inputs to the valuation methodology that are significant to the measurement of fair value of assets or liabilities. As defined by ASC 820, the fair value of a financial instrument is the amount at which the instrument could be exchanged in a current transaction between willing parties, other than in a forced or liquidation sale, which was further clarified as the price that would be received to sell an asset or paid to transfer a liability (“an exit price”) in an orderly transaction between market participants at the measurement date The reported fair values for financial instruments that use Level 2 and Level 3 inputs to determine fair value are based on a variety of factors and assumptions. Accordingly, certain fair values may not represent actual values of the Company’s financial instruments that could have been realized as of September 30, 2024 and December 31, 2023 or that will be recognized in the future, and do not include expenses that could be incurred in an actual settlement. The carrying amounts of the Company’s financial assets and liabilities, such as cash, accounts receivable, receivables from related parties, prepaid expenses and other, accounts payable, accrued liabilities, and related party and third party notes payables approximate fair value due to their relatively short maturities. The Company’s notes payable approximates the fair value of such instrument based upon management’s best estimate of terms that would be available to the Company for similar financial arrangements at September 30, 2024 and December 31, 2023. Recent Accounting Pronouncements Management has considered all recent accounting pronouncements issued. The Company’s management believes that these recent pronouncements will not have a material effect on the Company’s financial statements.	NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Principles of consolidation The consolidated financial statements include the accounts of Neuralbase AI LTD. and its wholly owned subsidiaries Cambridge Golf, LLC, Body Symphony, LLC, and Medori, LLC. All significant inter-company transactions and balances have been eliminated. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles 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 revenue and expenses during the reporting period. Actual results could differ significantly from those estimates. Cash and Cash Equivalents For purposes of the statement of cash flows, the Company considers all highly liquid debt instruments purchased with a maturity of three months or less to be cash equivalents to the extent the funds are not being held for investment purposes. Intangible assets The Company follows Financial Accounting Standard Board’s (FASB) Codification Topic 350-10 (“ASC 350-10”), “Intangibles – Goodwill and Other”. According to this statement, intangible assets with indefinite lives are no longer subject to amortization, but rather an annual assessment of impairment by applying a fair-value based test. Under ASC 350-10, the carrying value of assets are calculated at the lowest level for which there are identifiable cash flows. Stock-based compensation The Company follows ASC 718-10, “Stock Compensation”, which addresses the accounting for transactions in which an entity exchanges its equity instruments for goods or services, with a primary focus on transactions in which an entity obtains employee services in share-based payment transactions. ASC 718-10 is a revision to SFAS No. 123, “Accounting for Stock-Based Compensation,” and supersedes Accounting Principles Board (“APB”) Opinion No. 25, “Accounting for Stock Issued to Employees,” and its related implementation guidance. ASC 718-10 requires measurement of the cost of employee services received in exchange for an award of equity instruments based on the grant-date fair value of the award (with limited exceptions). Incremental compensation costs arising from subsequent modifications of awards after the grant date must be recognized. Concentration of Credit Risk The Company has no off-balance-sheet concentrations of credit risk such as foreign exchange contracts, options contracts or other foreign hedging arrangements. The Company maintains all of its cash balances with two financial institutions in the form of demand deposits. Loss per Share The Company follows ASC Topic 260 to account for the earnings per share. Basic earnings per common share (“EPS”) outstanding during the year. Diluted earnings per common share calculations are determined by dividing net income by the weighted average number of common shares and dilutive common share equivalents outstanding. During periods when common stock equivalents, if any, are anti-dilutive they are not considered in the computation. The Company’s calculation of its tax liabilities involves dealing with uncertainties in the application of complex tax laws and regulations in various taxing jurisdictions. The Company recognizes tax liabilities for uncertain tax positions based on management’s estimate of whether it is more likely than not that additional taxes will be required. The Company had no uncertain tax positions as of December 31, 2023 and 2022. Income Taxes Deferred income taxes are recognized in the consolidated financial statements for the tax consequences in future years of differences between the tax basis of assets and liabilities and their financial reporting amounts based on enacted tax laws and statutory tax rates. Temporary differences arise from net operating losses, differences in depreciation methods of archived images, and property and equipment, stock-based and other compensation, and other accrued expenses. A valuation allowance is established when it is determined that it is more likely than not that some or all of the deferred tax assets will not be realized. The application of tax laws and regulations is subject to legal and factual interpretation, judgment and uncertainty. Tax laws and regulations themselves are subject to change as a result of changes in fiscal policy, changes in legislation, the evolution of regulations and court rulings. Therefore, the actual liability for U.S., or the various state jurisdictions, may be materially different from management’s estimates, which could result in the need to record additional tax liabilities or potentially reverse previously recorded tax liabilities. Interest and penalties are included in tax expense. The Company includes interest and penalties arising from the underpayment of income taxes in the statements of operation in the provision for income taxes. As of December 31, 2023 and 2022, the Company had no accrued interest or penalties related to uncertain tax positions. Revenue Recognition The Company recognizes revenue from its contracts with customers in accordance with ASC 606 – Revenue from Contracts with Customers. Revenue related to contracts with customers is evaluated utilizing the following steps: (i) Identify the contract, or contracts, with a customer; (ii) Identify the performance obligations in the contract; (iii) Determine the transaction price; (iv) Allocate the transaction price to the performance obligations in the contract; (v) Recognize revenue when the Company satisfies a performance obligation. Fair Value of Financial Instruments The Company measures fair value in accordance with ASC 820 - Fair Value Measurements. ASC 820 defines fair value and establishes a three-level valuation hierarchy for disclosures of fair value measurements. ASC 820 establishes a framework for measuring fair value in generally accepted accounting principles, and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, ASC 820 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 ASC 820 are: Level 1 - Inputs are unadjusted, quoted prices in active markets for identical assets or liabilities at the measurement date. Level 2 - Inputs (other than quoted market prices included in Level 1) are either directly or indirectly observable for the asset or liability through correlation with market data at the measurement date and for the duration of the instrument’s anticipated life. Level 3 - Inputs reflect management’s best estimate of what market participants would use in pricing the asset or liability at the measurement date. Consideration is given to the risk inherent in the valuation technique and the risk inherent in the inputs to the model. Valuation of instruments includes unobservable inputs to the valuation methodology that are significant to the measurement of fair value of assets or liabilities. As defined by ASC 820, the fair value of a financial instrument is the amount at which the instrument could be exchanged in a current transaction between willing parties, other than in a forced or liquidation sale, which was further clarified as the price that would be received to sell an asset or paid to transfer a liability (“an exit price”) in an orderly transaction between market participants at the measurement date The reported fair values for financial instruments that use Level 2 and Level 3 inputs to determine fair value are based on a variety of factors and assumptions. Accordingly, certain fair values may not represent actual values of the Company’s financial instruments that could have been realized as of December 31, 2023 and 2022 or that will be recognized in the future, and do not include expenses that could be incurred in an actual settlement. The carrying amounts of the Company’s financial assets and liabilities, such as cash, accounts receivable, receivables from related parties, prepaid expenses and other, accounts payable, accrued liabilities, and related party and third party notes payables approximate fair value due to their relatively short maturities. The Company’s notes payable approximates the fair value of such instrument based upon management’s best estimate of terms that would be available to the Company for similar financial arrangements at December 31, 2023 and 2022. Recent Accounting Pronouncements Management has considered all recent accounting pronouncements issued. The Company’s management believes that these recent pronouncements will not have a material effect on the Company’s financial statements.

ASSET PURCHASE AGREEMENT

ASSET PURCHASE AGREEMENT	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
ASSET PURCHASE AGREEMENT
ASSET PURCHASE AGREEMENT	NOTE 4 – ASSET PURCHASE AGREEMENT On May 16, 2024, the Company entered into an Asset Purchase Agreement pursuant to which Corporation acquired various assets from Seller in exchange for 9,000,000 restricted shares of the Company’s Series A Preferred Stock valued at $720,000. The Company evaluated the Asset Purchase Agreement in accordance with ASC 805 – Business Combinations which notes the threshold requirements of a business combination that includes the expanded definition of a “business” and defines elements that are to be present to be determined whether an acquisition of a business occurred. No “activities” of the acquiree were acquired. Instead, the Company obtained control of a set of inputs (the acquired assets). Thus, the Company determined agreement is an acquisition of assets, not an acquisition of a business in accordance with ASC 805. The Company evaluated the assets on date of acquisition and determined that the value to be $0 and as such the total purchase price of $720,000 in connection with the assets acquired was recorded as a loss in the consolidated statement of operations during nine months ended September 30, 2024.	NOTE 4 – ASSET PURCHASE AGREEMENT On March 8, 2023, the Company entered into an Asset Purchase Agreement pursuant to which Corporation acquired various assets from Seller in exchange for 9,000,000 restricted shares of the Company’s Series A Preferred Stock valued at $405,000. The Company evaluated the Asset Purchase Agreement in accordance with ASC 805 – Business Combinations which notes the threshold requirements of a business combination that includes the expanded definition of a “business” and defines elements that are to be present to be determined whether an acquisition of a business occurred. No “activities” of the acquiree were acquired. Instead, the Company obtained control of a set of inputs (the acquired assets). Thus, the Company determined agreement is an acquisition of assets, not an acquisition of a business in accordance with ASC 805. On May 16, 2024, the Company entered into an Unwind Agreement and Mutual Release, for the purpose of unwinding, and rendering void, the Purchase Agreement As a result, the Company evaluated the assets and determined the value to be $0 as of December 31, 2024 and as such the total purchase price of $405,000 in connection with the assets acquired is included in impairment of intangible assets, in the Statement of Operations (See note 10).

ACCOUNTS PAYABLE AND ACCRUED LI

ACCOUNTS PAYABLE AND ACCRUED LIABILTIES	9 Months Ended
	Sep. 30, 2024
ACCOUNTS PAYABLE AND ACCRUED LIABILTIES
ACCOUNTS PAYABLE AND ACCRUED LIABILTIES	NOTE 5 – ACCOUNTS PAYABLE AND ACCRUED LIABILTIES During the nine months ended September 30, 2024, the Company received releases for no consideration from several individuals who were owed debts amounting to $1,447,292. The difference between the value of the debt and consideration given of $1,447,292 was recorded to gain on forgiveness of accrued expense on the Statement of Operation for the three and nine months ended September 30, 2024.

PROMISSORY NOTES

PROMISSORY NOTES	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
PROMISSORY NOTES
PROMISSORY NOTES	NOTE 6 –PROMISSORY NOTES Promissory notes payable as of September 30, 2024 and December 31, 2023 consists of the following: September 30, 2024 December 31, 2023 46,000 $ 46,000 5,000 5,000 5,000 5,000 28,500 28,500 9,667 9,667 12,439 12,439 4,495 4,495 3,000 3,000 8,670 8,670 3,000 3,000 5,565 - 6,500 - 20,000 - 3,045 - 2,230 - 2,500 - 4,500 - 13,005 - 183,116 $ 125,771 The Company has issued various promissory notes amounting to $48,167 for general operating purposes. The notes carry a various interest rates ranging from 8 -15% and are due on demand. The Company received approval from the U.S. Small Business Administration to fund the Company’s request for a loan under the SBA’s Economic Injury Disaster Loan Program (EDIL loan). In connection with the EDIL Loan, the Company has entered into the promissory note in principal amount of $46,000. The EDIL Loan is scheduled to mature on March 2052, has a 3.75% interest rate, and is subject to the terms and conditions applicable to all loans made pursuant to the EDIL loans as administered by the SBA. During the nine months ended September 30, 2024, the Company issued various promissory notes amounting to $57,345 for general operating purposes. The notes carry a interest rate of 10% and are due on demand. As of September 30, 2024 and December 31, 2023, the Company had notes due to this noteholder amounting to $88,949 and $31,604, respectively. During the nine months ended September 30, 2024 and 2023, the Company recorded interest expense of $12,307 and $3,913, respectively.	NOTE 5 –PROMISSORY NOTES Promissory notes payable as of December 31, 2023 and 2022 consists of the following: December 31, 2023 December 31, 2022 $ 46,000 $ 46,000 5,000 5,000 5,000 5,000 28,500 28,500 9,667 9,667 12,439 - 4,495 - 3,000 - 8,670 - 3,000 - $ 125,771 $ 94,167 The Company has issued various promissory notes amounting to $59,837 for general operating purposes. The notes carry a various interest rates ranging from 8 -15% are due on demand. The Company received approval from the U.S. Small Business Administration to fund the Company’s request for a loan under the SBA’s Economic Injury Disaster Loan Program (EDILloan), In connection with the EDIL Loan, the Company has entered into the promissory note in principal amount of $46,000. The EDIL Loan is scheduled to mature on March 2052, has a 3.75% interest rate, and is subject to the terms and conditions applicable to all loans made pursuant to the EDIL loans as administered by the SBA. During the year ended December 31, 2023, the Company issued various promissory notes amounting to $31,604 for general operating purposes. The notes carry an interest rate of 10% and are due on demand. During the years ended December 31, 2023 and 2022, the Company recorded interest expense of $8,922 and $17,352 respectively.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE 7 – RELATED PARTY TRANSACTIONS The Company has issued a promissory note amounting to $7,000 for general operating purposes to a related party. The note carries an interest rate of 5% and was due on July 14, 2019. As of September 30, 2024 and December 31, 2023, the Company had advances due to related parties of $80,680 and $80,680, respectively. The amounts due bears no interest and are due on demand. During the nine months ended September certain related parties forgave accrued expenses amounting to $675,000 for no consideration. The amount of the debt forgiven has been recorded to gain on forgives of accrued expenses on the Statement of Operations. As of September 30, 2024 and December 31, 2023, the Company had accounts payable and accrued liabilities due to related parties for services of $0 and $612,500, respectively.	NOTE 6 – RELATED PARTY TRANSACTIONS The Company has issued a promissory note amounting to $7,000 for general operating purposes to a related party. The note carries a interest rate of 5% and was due on July 14, 2019. As of December 31, 2023 and 2022, the Company had advances due to related parties of $80,680 and $80,680, respectively. The amounts due bears no interest and are due on demand. As of December 31, 2023 and 2022 the Company had accounts payable and accrued liabilities due to related parties for services of $612,500 and $537,500, respectively.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
COMMITMENTS AND CONTINGENCIES
COMMITMENTS AND CONTINGENCIES	NOTE 8 - COMMITMENTS AND CONTINGENCIES From time to time, the Company may become involved in various lawsuits and legal proceedings, which arise in the ordinary course of business. Litigation is subject to inherent uncertainties, and an adverse result in these or other matters may arise from time to time that may harm business. Management is currently not aware of any such legal proceedings or claims that could have, individually or in the aggregate, a material adverse effect on our business, financial condition, or operating results.	NOTE 8 – COMMITMENTS AND CONTINGENCIES From time to time, the Company may become involved in various lawsuits and legal proceedings, which arise in the ordinary course of business. Litigation is subject to inherent uncertainties, and an adverse result in these or other matters may arise from time to time that may harm business. Management is currently not aware of any such legal proceedings or claims that could have, individually or in the aggregate, a material adverse effect on our business, financial condition, or operating results.

STOCKHOLDERS EQUITY

STOCKHOLDERS EQUITY	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
STOCKHOLDERS EQUITY
STOCKHOLDERS' EQUITY	NOTE 9 – STOCKHOLDERS’ EQUITY As of September 30, 2024 and December 31, 2023, the Company had 200,183 and 200,183 shares of common stock issued and outstanding. As of September 30, 2024 and December 31, 2023, the Company had 9,003,774 and 9,003,774 shares of Class A preferred stock issued and outstanding, respectively. As of September 30, 2024 and December 31, 2023, the Company had 3,500,000 and 3,500,000 Class B preferred stock issued and outstanding, respectively. On August 5, 2024, the Company’s Board of Directors, receiving approximately 99.00% vote of the Company’s shareholders, approved a Seven Thousand Five Hundred for 1 (7,500-for-1) Stock Split of the issued and outstanding shares of Common Stock of the Company. Whereby, every 7,500 shares of the Company’s common stock, issues and outstanding on November 27, 2024 automatically convert into 1 new share of common stock. The financial statements have been retroactively reflected for all periods presented to show the effect of the stock split. On May 16, 2024, the Company issued 9,000,000 restricted shares of the Company’s Series A Preferred Stock valued at $720,000 for certain intangible assets (See Note 4). On May 16, 2024, a shareholder returned and the Company cancelled 9,000,000 restricted shares of the Company’s Series A Preferred Stock.	NOTE 9 – STOCKHOLDERS’ EQUITY On March 8, 2023, the Company filed a Certificate of Amendment together with Amended & Restated Articles of Incorporation with the Secretary of State of the State of Nevada to consolidate and clarify the previously filed Articles of Incorporation, as amended. The Restated Articles include provisions amended the Company’s total authorized shared to Three Billion (3,000,000,000), consisting of (a) Two Billion Five Hundred Million (2,500,000,000) shares of Common Stock, par value $0.0001 per share (the “Common Stock”) and (b) Five Hundred Million (500,000,000) shares of preferred stock, par value $0.0001 per share (the “Preferred Stock”), issuable in one or more Series as hereinafter provided. with the rights and preferences for such Preferred Stock being designated, from time to time, by the Company’s Board of Directors. Further, the Restated Articles amended and restates the rights, preferences, and privileges of the Company’s previously designated Series A and Series B Preferred Stock. The Company is authorized to issue Ten Million (10,000,000) Series A Preferred Shared the designations, powers, preferences, rights, and restrictions granted or imposed upon the Series A Preferred Shares and holders thereof, in part, are as follows: the Series A Preferred Stock ranks senior to all other classes of stock, is convertible at a ratio of 1:50, and votes by multiplying the number of shares of Series A Preferred Stock held by such holder by 500. Additionally, the Company is authorized to issue Ten Million (10,000,000) Series B Preferred Shares he designations, powers, preferences, rights, and restrictions granted or imposed upon the Series B Preferred Shares and holders thereof are, in part, as follows: the Series B Preferred Stock ranks junior to all other classes of Preferred Stock, is convertible at a ratio of 1:25, and votes by multiplying the number of shares of Series A Preferred Stock held by such holder by 50. As of December 31, 2023 and 2022, the Company had 200,183 and 200,183 shares of common stock issued and outstanding (post-split) (See Note 10). As of December 31, 2023 and 2022, the Company had 9,003,774 and 3,774 shares of Class A preferred stock issued and outstanding, respectively. As of December 31, 2023 and 2022, the Company had 3,500,000 and 3,500,000 Class B preferred stock issued and outstanding, respectively. On March 8, 2023, the Company issued 9,000,000 restricted shares of the Company’s Series A Preferred Stock valued at $405,000 for certain intangible assets (See Note 4).

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2023
INCOME TAXES
INCOME TAXES	NOTE 7 – INCOME TAXES The Company follows ASC 740. Deferred income taxes reflect the net effect of (a) temporary difference between carrying amounts of assets and liabilities for financial purposes and the amounts used for income tax reporting purposes, and (b) net operating loss carry-forwards. No net provision for refundable Federal income tax has been made in the accompanying statement of loss because no recoverable taxes were paid previously. Similarly, no deferred tax asset attributable to the net operating loss carry-forward has been recognized, as it is not deemed likely to be realized. As of December 31, 2023, the Company had net operating loss carryforwards that may be available to offset future taxable income. The utilization of these NOLs may become subject to limitations based on past and future changes in ownership of the Company pursuant to Internal Revenue Code Section 382. The Company recognizes interest and penalties related to uncertain tax positions in general and administrative expense. As of December 31, 2023 and 2022 the Company has no unrecognized uncertain tax positions, including interest and penalties

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 10 – SUBSEQUENT EVENTS On January 24, 2025, the Company converted 1 million Series A Preferred Stock shares into 50,000,000, shares of common stock.	NOTE 10 – SUBSEQUENT EVENTS On March 8, 2023, the Company entered into an Asset Purchase Agreement (“Purchase Agreement”) with Blackwell Properties, LLC, a Dubai limited liability company, (“Blackwell”) and Charandeep Gopishetty, an individual (“Gopishetty”) and the sole-officer, director, and shareholder of Blackwell (collectively, Blackwell and Gopishetty are hereinafter referred to as the “Seller”) pursuant to which Corporation acquired various assets from Seller in exchange for 9,000,000 restricted shares of the Company’s Series A Preferred Stock (the “Shares”) to be issued to Seller, or his assigns, concurrently with the closing of the Purchase Agreement. On May 16, 2024, the Company, Gopishetty, and Blackwell entered an Unwind Agreement and Mutual Release (the “Unwind Agreement”), for the purpose of unwinding, and rendering void, the Purchase Agreement (“Original APA”) executed by and between the Company, Gopishetty, and Blackwell. The Parties have mutually and voluntarily agreed to unwind the transaction contemplated by the Original APA. Accordingly, the Company shall return all the Assets acquired pursuant to the terms and conditions of the Original APA once Gopishetty has cancelled, and returned to the Company’s treasury, the 9,000,000 restricted shares of the Company’s Series A Preferred Stock received per the terms of the Original APA. Each of Company, Gopishetty, and Blackwell have made other representations as part of the Unwind Agreement. Concurrently with the execution of the Unwind Agreement, on May 16, 2024, the Company entered into an Asset Purchase Agreement (“Purchase Agreement”), with Mr. Frank Gomez and Grupo FG SAS, which is the alter-ego of Mr. Gomez (the “Seller”). Grupo FG SAS does not currently conduct any business and was formed specifically to hold various proprietary Artificial Intelligence (“AI”) assets relating to that certain technology known as “Multidoc AI”. Multidoc AI is an artificial intelligence system that allows businesses and organizations to create their own AI assistants capable of resolving queries by extracting information from the universe of documents within the client company itself. Multidoc AI allows organizations to manage their own digital, scanned, or handwritten documents and when a queried, Multidoc AI not only resolves the request but also indicates from which paragraphs and documents it extracted the information to corroborate the answer accuracy (collectively, all assets held by Grupo FG and all related proprietary and non-proprietary technology, know-how, and all other facets of Seller’s operations are referred to as the “Acquired Assets”). The Company acquired the Acquired Assets in exchange for 9,000,000 restricted shares of the Company’s Series A Preferred Stock (the “Shares”) to be issued to Seller, or his assigns, concurrently with the closing of the Purchase Agreement. The Shares convert at a ratio of 1-for-50, meaning each share of Series A Preferred Stock converts into 50 shares of Common Stock, and the Shares carry voting rights equal to 500 for 1 Series A Preferred Stock held, thus giving Seller voting control of the Company. Additionally, each of the Company and Seller made customary representations, warranties, covenants, and indemnities in connection with the Purchase Agreement. On May 16, 2024, and in connection with the aforementioned Unwind Agreement, Charandeep Gopishetty resigned as Sole-Officer and Director of the Company. The resignations were not the result of any disagreement with the Company on any matter relating to the Company’s operations, policies, or practices. Effective immediately upon the foregoing resignation, the Corporation appointed Mr. Frank Gomez (“Mr. Gomez”) to serve as Sole-Officer and Director of the Corporation to serve until the next annual meeting of the Corporation or until his respective successor is duly appointed. Mr. Gomez accepted the appointments dated even herewith (the “Appointment Date”). On August 5, 2024, the Company’s Board of Directors, receiving approximately 99.00% vote of the Company’s shareholders, approved a Seven Thousand Five Hundred for 1 (7,500-for-1) Stock Split of the issued and outstanding shares of Common Stock of the Company. Whereby, every 7,500 shares of the Company’s common stock, issues and outstanding on November 27, 2024, automatically convert into 1 new share of common stock. The financial statements have been retroactively reflected for all periods presented to show the effects of the stock split. On January 24, 2025, the Company converted 1 million Series A Preferred Stock shares into 50,000,000, shares of common stock.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Principles of consolidation	The consolidated financial statements include the accounts of Viratech, Corp. and its wholly owned subsidiaries Cambridge Golf, LLC, Body Symphony, LLC, and Medori, LLC. All significant inter-company transactions and balances have been eliminated.	The consolidated financial statements include the accounts of Neuralbase AI LTD. and its wholly owned subsidiaries Cambridge Golf, LLC, Body Symphony, LLC, and Medori, LLC. All significant inter-company transactions and balances have been eliminated.
Use of Estimates	The preparation of financial statements in conformity with generally accepted accounting principles 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 revenue and expenses during the reporting period. Actual results could differ significantly from those estimates.	The preparation of financial statements in conformity with generally accepted accounting principles 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 revenue and expenses during the reporting period. Actual results could differ significantly from those estimates.
Cash and Cash Equivalents	For purposes of the statement of cash flows, the Company considers all highly liquid debt instruments purchased with a maturity of three months or less to be cash equivalents to the extent the funds are not being held for investment purposes.	For purposes of the statement of cash flows, the Company considers all highly liquid debt instruments purchased with a maturity of three months or less to be cash equivalents to the extent the funds are not being held for investment purposes.
Intangible assets	The Company follows Financial Accounting Standard Board’s (FASB) Codification Topic 350-10 (“ASC 350-10”), “Intangibles – Goodwill and Other”. According to this statement, intangible assets with indefinite lives are no longer subject to amortization, but rather an annual assessment of impairment by applying a fair-value based test. Under ASC 350-10, the carrying value of assets are calculated at the lowest level for which there are identifiable cash flows.	The Company follows Financial Accounting Standard Board’s (FASB) Codification Topic 350-10 (“ASC 350-10”), “Intangibles – Goodwill and Other”. According to this statement, intangible assets with indefinite lives are no longer subject to amortization, but rather an annual assessment of impairment by applying a fair-value based test. Under ASC 350-10, the carrying value of assets are calculated at the lowest level for which there are identifiable cash flows.
Stock-based compensation	The Company follows ASC 718-10, “Stock Compensation”, which addresses the accounting for transactions in which an entity exchanges its equity instruments for goods or services, with a primary focus on transactions in which an entity obtains employee services in share-based payment transactions. ASC 718-10 is a revision to SFAS No. 123, “Accounting for Stock-Based Compensation,” and supersedes Accounting Principles Board (“APB”) Opinion No. 25, “Accounting for Stock Issued to Employees,” and its related implementation guidance. ASC 718-10 requires measurement of the cost of employee services received in exchange for an award of equity instruments based on the grant-date fair value of the award (with limited exceptions). Incremental compensation costs arising from subsequent modifications of awards after the grant date must be recognized.	The Company follows ASC 718-10, “Stock Compensation”, which addresses the accounting for transactions in which an entity exchanges its equity instruments for goods or services, with a primary focus on transactions in which an entity obtains employee services in share-based payment transactions. ASC 718-10 is a revision to SFAS No. 123, “Accounting for Stock-Based Compensation,” and supersedes Accounting Principles Board (“APB”) Opinion No. 25, “Accounting for Stock Issued to Employees,” and its related implementation guidance. ASC 718-10 requires measurement of the cost of employee services received in exchange for an award of equity instruments based on the grant-date fair value of the award (with limited exceptions). Incremental compensation costs arising from subsequent modifications of awards after the grant date must be recognized.
Concentration of Credit Risk	The Company has no off-balance-sheet concentrations of credit risk such as foreign exchange contracts, options contracts or other foreign hedging arrangements. The Company maintains all of its cash balances with two financial institutions in the form of demand deposits.	The Company has no off-balance-sheet concentrations of credit risk such as foreign exchange contracts, options contracts or other foreign hedging arrangements. The Company maintains all of its cash balances with two financial institutions in the form of demand deposits.
Loss per Share	The Company follows ASC Topic 260 to account for the earnings per share. Basic earnings per common share (“EPS”) calculations are determined by dividing net income by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per common share calculations are determined by dividing net income by the weighted average number of common shares and dilutive common share equivalents outstanding. During periods when common stock equivalents, if any, are anti-dilutive they are not considered in the computation.	The Company follows ASC Topic 260 to account for the earnings per share. Basic earnings per common share (“EPS”) outstanding during the year. Diluted earnings per common share calculations are determined by dividing net income by the weighted average number of common shares and dilutive common share equivalents outstanding. During periods when common stock equivalents, if any, are anti-dilutive they are not considered in the computation. The Company’s calculation of its tax liabilities involves dealing with uncertainties in the application of complex tax laws and regulations in various taxing jurisdictions. The Company recognizes tax liabilities for uncertain tax positions based on management’s estimate of whether it is more likely than not that additional taxes will be required. The Company had no uncertain tax positions as of December 31, 2023 and 2022.
Revenue Recognition	The Company recognizes revenue from its contracts with customers in accordance with ASC 606 – Revenue from Contracts with Customers. Revenue related to contracts with customers is evaluated utilizing the following steps: (i) Identify the contract, or contracts, with a customer; (ii) Identify the performance obligations in the contract; (iii) Determine the transaction price; (iv) Allocate the transaction price to the performance obligations in the contract; (v) Recognize revenue when the Company satisfies a performance obligation.	The Company recognizes revenue from its contracts with customers in accordance with ASC 606 – Revenue from Contracts with Customers. Revenue related to contracts with customers is evaluated utilizing the following steps: (i) Identify the contract, or contracts, with a customer; (ii) Identify the performance obligations in the contract; (iii) Determine the transaction price; (iv) Allocate the transaction price to the performance obligations in the contract; (v) Recognize revenue when the Company satisfies a performance obligation.
Fair Value of Financial Instruments	The Company measures fair value in accordance with ASC 820 - Fair Value Measurements. ASC 820 defines fair value and establishes a three-level valuation hierarchy for disclosures of fair value measurements. ASC 820 establishes a framework for measuring fair value in generally accepted accounting principles, and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, ASC 820 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 ASC 820 are: Level 1 - Inputs are unadjusted, quoted prices in active markets for identical assets or liabilities at the measurement date. Level 2 - Inputs (other than quoted market prices included in Level 1) are either directly or indirectly observable for the asset or liability through correlation with market data at the measurement date and for the duration of the instrument’s anticipated life. Level 3 - Inputs reflect management’s best estimate of what market participants would use in pricing the asset or liability at the measurement date. Consideration is given to the risk inherent in the valuation technique and the risk inherent in the inputs to the model. Valuation of instruments includes unobservable inputs to the valuation methodology that are significant to the measurement of fair value of assets or liabilities. As defined by ASC 820, the fair value of a financial instrument is the amount at which the instrument could be exchanged in a current transaction between willing parties, other than in a forced or liquidation sale, which was further clarified as the price that would be received to sell an asset or paid to transfer a liability (“an exit price”) in an orderly transaction between market participants at the measurement date The reported fair values for financial instruments that use Level 2 and Level 3 inputs to determine fair value are based on a variety of factors and assumptions. Accordingly, certain fair values may not represent actual values of the Company’s financial instruments that could have been realized as of September 30, 2024 and December 31, 2023 or that will be recognized in the future, and do not include expenses that could be incurred in an actual settlement. The carrying amounts of the Company’s financial assets and liabilities, such as cash, accounts receivable, receivables from related parties, prepaid expenses and other, accounts payable, accrued liabilities, and related party and third party notes payables approximate fair value due to their relatively short maturities. The Company’s notes payable approximates the fair value of such instrument based upon management’s best estimate of terms that would be available to the Company for similar financial arrangements at September 30, 2024 and December 31, 2023.	The Company measures fair value in accordance with ASC 820 - Fair Value Measurements. ASC 820 defines fair value and establishes a three-level valuation hierarchy for disclosures of fair value measurements. ASC 820 establishes a framework for measuring fair value in generally accepted accounting principles, and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, ASC 820 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 ASC 820 are: Level 1 - Inputs are unadjusted, quoted prices in active markets for identical assets or liabilities at the measurement date. Level 2 - Inputs (other than quoted market prices included in Level 1) are either directly or indirectly observable for the asset or liability through correlation with market data at the measurement date and for the duration of the instrument’s anticipated life. Level 3 - Inputs reflect management’s best estimate of what market participants would use in pricing the asset or liability at the measurement date. Consideration is given to the risk inherent in the valuation technique and the risk inherent in the inputs to the model. Valuation of instruments includes unobservable inputs to the valuation methodology that are significant to the measurement of fair value of assets or liabilities. As defined by ASC 820, the fair value of a financial instrument is the amount at which the instrument could be exchanged in a current transaction between willing parties, other than in a forced or liquidation sale, which was further clarified as the price that would be received to sell an asset or paid to transfer a liability (“an exit price”) in an orderly transaction between market participants at the measurement date The reported fair values for financial instruments that use Level 2 and Level 3 inputs to determine fair value are based on a variety of factors and assumptions. Accordingly, certain fair values may not represent actual values of the Company’s financial instruments that could have been realized as of December 31, 2023 and 2022 or that will be recognized in the future, and do not include expenses that could be incurred in an actual settlement. The carrying amounts of the Company’s financial assets and liabilities, such as cash, accounts receivable, receivables from related parties, prepaid expenses and other, accounts payable, accrued liabilities, and related party and third party notes payables approximate fair value due to their relatively short maturities. The Company’s notes payable approximates the fair value of such instrument based upon management’s best estimate of terms that would be available to the Company for similar financial arrangements at December 31, 2023 and 2022.
Income Taxes		Deferred income taxes are recognized in the consolidated financial statements for the tax consequences in future years of differences between the tax basis of assets and liabilities and their financial reporting amounts based on enacted tax laws and statutory tax rates. Temporary differences arise from net operating losses, differences in depreciation methods of archived images, and property and equipment, stock-based and other compensation, and other accrued expenses. A valuation allowance is established when it is determined that it is more likely than not that some or all of the deferred tax assets will not be realized. The application of tax laws and regulations is subject to legal and factual interpretation, judgment and uncertainty. Tax laws and regulations themselves are subject to change as a result of changes in fiscal policy, changes in legislation, the evolution of regulations and court rulings. Therefore, the actual liability for U.S., or the various state jurisdictions, may be materially different from management’s estimates, which could result in the need to record additional tax liabilities or potentially reverse previously recorded tax liabilities. Interest and penalties are included in tax expense. The Company includes interest and penalties arising from the underpayment of income taxes in the statements of operation in the provision for income taxes. As of December 31, 2023 and 2022, the Company had no accrued interest or penalties related to uncertain tax positions.
Recent Accounting Pronouncements	Management has considered all recent accounting pronouncements issued. The Company’s management believes that these recent pronouncements will not have a material effect on the Company’s financial statements.	Management has considered all recent accounting pronouncements issued. The Company’s management believes that these recent pronouncements will not have a material effect on the Company’s financial statements.

PROMISSORY NOTES (Tables)

PROMISSORY NOTES (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
PROMISSORY NOTES
Schedule of Promissory Notes Payable	September 30, 2024 December 31, 2023 46,000 $ 46,000 5,000 5,000 5,000 5,000 28,500 28,500 9,667 9,667 12,439 12,439 4,495 4,495 3,000 3,000 8,670 8,670 3,000 3,000 5,565 - 6,500 - 20,000 - 3,045 - 2,230 - 2,500 - 4,500 - 13,005 - 183,116 $ 125,771	December 31, 2023 December 31, 2022 $ 46,000 $ 46,000 5,000 5,000 5,000 5,000 28,500 28,500 9,667 9,667 12,439 - 4,495 - 3,000 - 8,670 - 3,000 - $ 125,771 $ 94,167

NATURE OF BUSINESS AND OPERAT_2

NATURE OF BUSINESS AND OPERATIONS (Details Narrative) - shares	1 Months Ended
	May 16, 2024	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Restricted preferred shares issued in for exchange		0	0	0
Class A Preferred Stock [Member]
Restricted preferred shares issued in for exchange		9,003,774	3,774	3,774
Unwind Agreement [Member] | Class A Preferred Stock [Member]
Agreement description	The Shares convert at a ratio of 1-for-50, meaning each share of Series A Preferred Stock converts into 50 shares of Common Stock, and the Shares carry voting rights equal to 500 votes per one share of Series A Preferred Stock is then convertible, thus giving Seller voting control of the Company
Restricted preferred shares returned	9,000,000
Restricted preferred shares issued in for exchange	9,000,000

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
GOING CONCERN
Accumulated Deficit	$ (3,940,916)	$ (5,243,689)	$ (4,581,707)
Net income	$ 1,360,033	$ 661,982

ASSET PURCHASE AGREEMENT (Detai

ASSET PURCHASE AGREEMENT (Details Narrative) - USD ($)		1 Months Ended	3 Months Ended	9 Months Ended	12 Months Ended
	Mar. 08, 2023	May 16, 2024	Mar. 31, 2023	Sep. 30, 2024	Dec. 31, 2024	Dec. 31, 2023
Total purchase price			$ 405,000			$ 405,000
Asset Purchase Agreement [Member]
Total purchase price				$ 720,000	$ 405,000
Assets acquired evaluated value				$ 0	$ 0
Asset Purchase Agreement [Member] | Class A Preferred Stock [Member]
Preferred shares value	$ 405,000	$ 720,000
Shares issued for asset purchase agreement, shares	9,000,000	9,000,000

ACCOUNTS PAYABLE AND ACCRUED _2

ACCOUNTS PAYABLE AND ACCRUED LIABILTIES (Details Narrative) - USD ($)	3 Months Ended	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2024
ACCOUNTS PAYABLE AND ACCRUED LIABILTIES
Gain on forgiveness of accrued expense	$ 1,447,292	$ 1,447,292
Proceeds from debt		$ 1,447,292

PROMISSORY NOTES (Details)

PROMISSORY NOTES (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Promissory Note Payable 1 [Member]
Promissory notes payable	$ 46,000	$ 46,000	$ 46,000
Promissory Note Payable 2 [Member]
Promissory notes payable	5,000	5,000	5,000
Promissory Note Payable 3 [Member]
Promissory notes payable	5,000	5,000	5,000
Promissory Note Payable 4 [Member]
Promissory notes payable	28,500	28,500	28,500
Promissory Note Payable 5 [Member]
Promissory notes payable	9,667	9,667	9,667
Promissory Note Payable 6 [Member]
Promissory notes payable	12,439	12,439	0
Promissory Note Payable 7 [Member]
Promissory notes payable	4,495	4,495	0
Promissory Note Payable 8 [Member]
Promissory notes payable	3,000	3,000	0
Promissory Note Payable 9 [Member]
Promissory notes payable	8,670	8,670	0
Total Promissory Note Payable [Member]
Promissory notes payable	183,116	125,771
Promissory Note Payable 10 [Member]
Promissory notes payable	3,000	3,000	0
Promissory Note Payable 11 [Member]
Promissory notes payable	5,565	0	$ 94,167
Promissory Note Payable 12 [Member]
Promissory notes payable	6,500	0
Promissory Note Payable 13 [Member]
Promissory notes payable	20,000	0
Promissory Note Payable 14 [Member]
Promissory notes payable	3,045	0
Promissory Note Payable 15 [Member]
Promissory notes payable	2,230	0
Promissory Note Payable 16 [Member]
Promissory notes payable	2,500	0
Promissory Note Payable 17 [Member]
Promissory notes payable	4,500	0
Promissory Note Payable 18 [Member]
Promissory notes payable	$ 13,005	$ 0

PROMISSORY NOTES (Details Narra

PROMISSORY NOTES (Details Narrative) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Promissory note issued value	$ 48,167		$ 59,837
Interest expenses	$ 12,307	$ 3,913	8,922	$ 17,352
Minimum [Member]
Interest rate	8%
Maximum [Member]
Interest rate	15%
Promissory Note [Member]
Promissory note issued value	$ 57,345
Outstanding note balance	$ 88,949		$ 31,604
Interest rate	10%
EDIL Loan [Member]
Principal amount	$ 46,000
Maturity date	March 2052
Interest rate	3.75%

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Advances due to related party	$ 80,680	$ 80,680	$ 80,680
Related parties forgave accrued expenses amount	675,000
Accounts payables and accrued liabilities	0	612,500	$ 537,500
Promissory Note [Member]
Promissory note issued to related party	$ 7,000	$ 7,000
Maturity date	Jul. 14, 2019	Jul. 14, 2019
Interest rate	5%	5%

STOCKHOLDERS EQUITY (Details Na

STOCKHOLDERS EQUITY (Details Narrative) - USD ($)		1 Months Ended	9 Months Ended
	Mar. 08, 2023	May 16, 2024	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Preferred Stock, Shares Issued			0	0	0
Common Stock, Shares Outstanding			200,183	200,183	200,183
Preferred Stock, Shares Outstanding			0	0	0
Preferred Stock, Shares Authorized			480,000,000	480,000,000	480,000,000
Common Stock, Shares Issued			200,183	200,183	200,183
Class B Preferred Stock [Member]
Preferred Stock, Shares Issued			3,500,000	3,500,000	3,500,000
Preferred Stock, Shares Outstanding			3,500,000	3,500,000	3,500,000
Preferred Stock, Shares Authorized	10,000,000
Preferred Stock, Conversion Ratio	a ratio of 1:25
Preferred Stock, Voting Rights	50
Preferred stock shares, value			$ 350	$ 350	$ 350
Class A Preferred Stock [Member]
Preferred Stock, Shares Issued			9,003,774	9,003,774	3,774
Preferred Stock, Shares Outstanding			9,003,774	9,003,774	3,774
Return of shares issued for asset purchase agreement, shares		9,000,000
Restricted preferred shares issued	9,000,000	9,000,000
Preferred Stock, Shares Authorized	10,000,000
Preferred Stock, Conversion Ratio	a ratio of 1:50
Preferred Stock, Voting Rights	500
Preferred stock shares, value	$ 405,000	$ 720,000
Board of Directors [Member]
Articles of Incorporation Amendment	The Restated Articles include provisions amended the Company’s total authorized shared to Three Billion (3,000,000,000), consisting of (a) Two Billion Five Hundred Million (2,500,000,000) shares of Common Stock, par value $0.0001 per share (the “Common Stock”) and (b) Five Hundred Million (500,000,000) shares of preferred stock, par value $0.0001 per share (the “Preferred Stock”), issuable in one or more Series as hereinafter provided
Voting percentage from shareholders			99%
Reverse stock split			7,500-for-1
Description Of Common stock shares transactions			every 7,500 shares of the Company’s common stock

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - shares			1 Months Ended
	Aug. 05, 2024	Mar. 08, 2023	Jan. 24, 2025	May 16, 2024
Conversion of preferred stock			1,000,000
Issuance of common stock upon conversion			50,000,000
August 5 2024 [Member] | Board Of Directors [Member]
Voting percentage from shareholders	99%
Reverse stock split	7,500-for-1
Description Of Common stock shares transactions	every 7,500 shares of the Company’s common stock, issues and outstanding on November 27, 2024, automatically convert into 1 new share of common stock
Series A Preferred Stock [Member] | May 16 2024 [Member]
Restricted Stock Issuance				9,000,000
Agreement description				The Shares convert at a ratio of 1-for-50, meaning each share of Series A Preferred Stock converts into 50 shares of Common Stock, and the Shares carry voting rights equal to 500 for 1 Series A Preferred Stock held, thus giving Seller voting control of the Company
Series A Preferred Stock [Member] | Unwind Agreement [Member]
Restricted preferred shares returned				9,000,000
Asset Purchase Agreement [Member] | Series A Preferred Stock [Member]
Shares issued for asset purchase agreement, shares		9,000,000