Polomar Health Services (PMHS) 10-Q 19 Nov 24 2024 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2024	Nov. 12, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2024
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--12-31
Entity File Number	000-56555
Entity Registrant Name	Polomar Health Services, Inc.
Entity Central Index Key	0001265521
Entity Tax Identification Number	86-1006313
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	10940 Wilshire Blvd. Suite 1500
Entity Address, City or Town	Los Angeles
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	90024
City Area Code	(213)
Local Phone Number	616-0011
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 Common Stock, Shares Outstanding		27,655,560

Balance Sheets

Balance Sheets - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Current assets
Cash	$ 16,202	$ 8,808
Inventory	139,903	3,459
Total current assets	156,105	12,267
Property, plant and equipment at cost	41,458
Leasehold improvements	49,435
Accumulated Depreciations	(3,163)
Net property and equipment	87,730
Other assets
Operating lease - right-of-use asset, net	57,469	81,665
Non-compete agreement, net		4,167
Intellectual property	18,975,000
Security deposit	9,000	9,000
Total other assets	19,041,469	94,832
Total assets	19,285,304	107,099
Current liabilities
Accounts payable and accrued liabilities	86,328	39,464
Due to related party	833,586	30,507
Operating lease - current liability	33,849	32,484
Total current liabilities	953,763	102,455
Long-term liabilities
Operating lease - long-term liability	23,620	49,180
Total long-term liabilities	23,620	49,180
Total liabilities	977,383	151,635
Stockholders’ deficit
Members’ deficit		140,500
Series A Preferred stock, par value $.001; 500,000 shares authorized; 0 and 500,000 issued and outstanding as of September 30, 2024 and December 31, 2023, respectively.		500
Common stock; $0.001 par value; 295,000,000 shares authorized; 27,655,560 and 109,138,049 shares issued and outstanding as of September 30, 2024 and December 31, 2023, respectively. issued and outstanding	27,656	109,138
Additional paid-in capital	20,472,638	1,275,156
Accumulated deficit	(2,192,373)	(1,569,830)
Total Stockholders’ deficit	18,307,921	(44,536)
Total liabilities and stockholders’ deficit	$ 19,285,304	$ 107,099

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2024	Jul. 11, 2024	Dec. 31, 2023	Nov. 04, 2023	Nov. 03, 2023	Nov. 04, 2022	Nov. 03, 2022	Sep. 02, 2022
Preferred stock, par value			$ 0.001			$ 0.001
Preferred Stock, Shares Authorized		5,000,000	500,000			500,000	75,000,000
Common stock, par value	$ 0.001		$ 0.001	$ 0.001		$ 0.001
Common stock, shares authorized	295,000,000		295,000,000	295,000,000	1,000,000,000	295,000,000	1,000,000,000
Common stock, shares issued	27,655,560		109,138,049					266,157
Common stock, shares outstanding	27,655,560		109,138,049					266,157
Series A Preferred Stock [Member]
Preferred stock, par value	$ 0.001		$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	0		500,000	500,000	50,000,000	500,000	50,000,000
Preferred stock, shares issued	0		500,000
Preferred stock, shares outstanding	0		500,000

Statement of Operations

Statement of Operations - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Income Statement [Abstract]
Revenue	$ 9,849	$ 21,457	$ 37,954	$ 24,556
Cost of Goods Sold	985	1,534	16,121	2,070
Gross Profit	8,864	19,923	21,833	22,486
Operating expenses
General and administrative	256,349	147,328	582,119	341,274
Sales and marketing	11,688	7,273	50,098	27,507
Total operating expenses	268,037	154,601	632,217	368,781
Loss from operations	(259,173)	(134,678)	(610,384)	(346,295)
Other expense
Interest expense	(12,160)	(37,485)	(12,160)	(37,485)
Total other income (expense)	(12,160)	(37,485)	(12,160)	(37,485)
Net loss	$ (271,333)	$ (172,163)	$ (622,544)	$ (383,780)
Net loss per common share: basic	$ (0.01)	$ 0	$ (0.02)	$ 0
Net loss per common share: diluted	$ (0.01)	$ 0	$ (0.02)	$ 0
Basic weighted average common shares outstanding	27,655,560	109,138,049	27,655,560	109,138,049

Statements of Stockholders' Def

Statements of Stockholders' Deficit - USD ($)	Series A Preferred Stock [Member] Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance at Jun. 30, 2023	$ 500	$ 108,565	$ 1,169,729	$ (1,193,449)	$ 85,345
Balance, shares at Jun. 30, 2023	500,000	108,564,879
Common stock issued for cash		$ 573	105,427		106,000
Common stock issued for cash, shares		573,170
Net loss				(172,163)	(172,163)
Balance at Sep. 30, 2023	$ 500	$ 109,138	1,275,156	(1,365,611)	19,182
Balance, shares at Sep. 30, 2023	500,000	109,138,049
Balance at Dec. 31, 2023	$ 500	$ 249,638	1,275,156	(1,569,830)	(44,536)
Balance, shares at Dec. 31, 2023	500,000	109,138,049
Net loss				(160,468)	(160,468)
Balance at Mar. 31, 2024	$ 500	$ 249,638	1,275,156	(1,730,298)	(205,004)
Balance, shares at Mar. 31, 2024	500,000	109,138,049
Balance at Dec. 31, 2023	$ 500	$ 249,638	1,275,156	(1,569,830)	(44,536)
Balance, shares at Dec. 31, 2023	500,000	109,138,049
Net loss					(622,544)
Balance at Sep. 30, 2024		$ 27,656	20,472,638	(2,192,373)	18,307,921
Balance, shares at Sep. 30, 2024		27,655,560
Balance at Mar. 31, 2024	$ 500	$ 249,638	1,275,156	(1,730,298)	(205,004)
Balance, shares at Mar. 31, 2024	500,000	109,138,049
Net loss				(190,742)	(190,742)
Balance at Jun. 30, 2024	$ 500	$ 249,638	1,275,156	(1,921,040)	(395,746)
Balance, shares at Jun. 30, 2024	500,000	109,138,049
Net loss				(271,333)	(271,333)
Reverse merger, shares
Conversion of preferred stock	$ (500)				(500)
Conversion of preferred stock, shares	(500,000)
Conversion and issuance of common stock		$ (81,482)	19,197,482		19,116,000
Conversion and issuance of common stock, shares		(81,482,489)
Conversion of Acquiree’s LLC member interests		$ (140,500)			(140,500)
Balance at Sep. 30, 2024		$ 27,656	$ 20,472,638	$ (2,192,373)	$ 18,307,921
Balance, shares at Sep. 30, 2024		27,655,560

Statements of Cash Flows (Unaud

Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Cash Flows from Operating Activities
Net loss	$ (622,544)	$ (383,780)
Changes in assets and liabilities
Bad debt		20,000
Forgiveness of receivable - related party		37,432
Inventory	(136,443)
Depreciation and Amortization	7,330
Accounts receivable		10,000
Prepaid expenses		5,865
Security deposit		(9,000)
Accounts payable and accrued liabilities	46,865	5,291
Net cash used in operating activities	(704,792)	(314,191)
Cash flows from investing activities
Purchases of property, plant and equipment	(90,893)	(132,000)
Net cash used in investing activities	(90,893)	(132,000)
Cash Flows from Financing Activities
Due from related party	(30,507)	(183,318)
Proceeds from short-term borrowings	833,586	1,392
Proceeds from the issuance of common stock		439,044
Net cash from financing activities	803,079	257,118
Net increase (decrease) in cash	7,394	(189,073)
Cash, beginning of period	8,808	225,619
Cash, end of period	16,202	36,546
Supplemental disclosure of cash flow information
Cash paid for interest	9,128	495
Cash paid for taxes

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	3 Months Ended				9 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Pay vs Performance Disclosure [Table]
Net Income (Loss)	$ (271,333)	$ (190,742)	$ (160,468)	$ (172,163)	$ (622,544)	$ (383,780)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Sep. 30, 2024
Trading Arrangements, by Individual [Table]
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

NATURE AND DESCRIPTION OF BUSIN

NATURE AND DESCRIPTION OF BUSINESS	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
NATURE AND DESCRIPTION OF BUSINESS	NOTE 1 – NATURE AND DESCRIPTION OF BUSINESS Corporate History and Capital Structure The Company was incorporated in the State of Nevada September 14, 2000 On April 16, 2021, Fastbase, Inc., a Nevada corporation (“Fastbase”), and SCI Inc. entered into a Share Purchase Agreement with Mr. James Shipley, the owner 50,000,000 4,750,000 108,200 45,000,000 On September 14, 2021, Trustfeed entered into a Contribution Agreement (the “Contribution Agreement”) with Fastbase for the acquisition of certain assets of Fastbase in exchange for shares of super voting preferred stock in the Company. The assets were associated with Fastbase’s review platform giving access to information about products, which includes proprietary software to crawl, organize, verify, with A.I. rendering, algorithms to do data mining, and an A.I. rendering database of companies, websites, contacts and approximately 500,000 products descriptions. The Company paid for the assets contributed by issuing to Fastbase 45,000,000 On September 2, 2022, Trustfeed conducted a reverse split in which each shareholder was issued one common share in exchange for every two thousand common shares of their then-currently issued common stock 266,157 On November 4, 2022: ● Trustfeed cancelled all outstanding shares of Series A Preferred Stock, save 500,000 ● Trustfeed reduced its authorized shares of common stock, par value $ 0.001 1,000,000,000 295,000,000 0.001 75,000,000 500,000 295,000,000 500,000 0.001 ● Trustfeed amended and restated its Certificate of Designation for the Series A Preferred Stock to reduce the number of authorized shares of preferred stock designated and available from 50,000,000 500,000 20 ● Trustfeed filed Certificates of Withdrawal in Nevada to withdraw the Certificates of Designation for Series B Preferred Stock and Series C Preferred Stock. Following the transaction, the only designated and outstanding shares of preferred stock are the Company’s Series A Preferred Stock. Historically, Trustfeed was in the business of acquiring, leasing, and licensing growers for the cultivation and production (processing and distribution of cannabis and cannabis-related products within an incubator environment). The Company was also in the business of renewable fresh water and real estate. As a result of the change in ownership of the Company in 2021 by Fastbase, the Company became a technology company with access to a global database of information to provide consumers with trusted information about the companies they do business with (the “Pre-Existing Business”). However, effective as of December 29, 2023 in accordance with a Stock Purchase Agreement, Fastbase, the then record and beneficial owner of (i) 90,437,591 83 500,000 .001 100 350,000 Also as of December 29, 2023, the size of the Board was increased from one director to two directors and Brett Rosen was appointed as a director to fill the vacancy, to serve as director until the next annual meeting of stockholders of Trustfeed, and Mr. Rosen was appointed President, Chief Financial Officer, Secretary and Treasurer of Trustfeed. Upon the consummation of the Transaction on December 29, 2023, Trustfeed experienced a change in control. The Transaction and related transactions had the following consequences: ● New management anticipated entering into a future transaction involving the Company, which could result in the acquisition of one or more businesses, companies or asset classes, including but not limited to intellectual property assets and that may be owned by affiliates of management. ● The Company’s new management evaluated the Company’s Pre-Existing Business as part of these possible future transactions, and had suspended operations relating to the Pre-Existing Business, with the expectation of permanently shutting down, spinning off or assigning the Pre-Existing Business at the time of such future transaction(s). Effective as of March 21, 2024, Brett Rosen resigned from all of his officer and director positions with the Company, and he was replaced in all such positions by Terrence M. Tierney. In furtherance of Mr. Tierney’s appointment as the Company’s sole executive officer, the Company, Mr. Tierney and an affiliate of Mr. Tierney, have entered into a Professional Services Agreement (the “Services Agreement”). Pursuant to the terms of the Services Agreement, among other things, Mr. Tierney, directly or through his affiliate, will fill the role of President, Chief Financial Officer, Secretary and Treasurer of the Company and otherwise act as the Company’s principal executive officer and principal financial officer. The term of the Agreement was for an initial term ending on the earlier of five months from the effective date or the filing of the Company’s Form 10-Q for the accounting period ending June 30, 2024, and it may be extended by mutual consent or earlier terminated in the event of certain “cause” events as specified in the Agreement. Merger Agreement On June 28, 2024, Trustfeed, Polomar Acquisition, L.L.C., a Florida limited liability company, and wholly owned subsidiary of Trustfeed (“Merger Sub”) and Polomar Specialty Pharmacy, LLC, a Florida limited liability company (“Polomar”) entered into an Agreement and Plan of Merger and Reorganization (the “Merger Agreement”), pursuant to which, subject to the terms and conditions of the Merger Agreement, Merger Sub will merge with and into Polomar, with Polomar continuing as the surviving company (the “Surviving Company”) and a wholly owned subsidiary of Trustfeed (the “Merger”). At the effective time of the Merger on September 30, 2024 (the “Effective Time”), each 1% of the outstanding membership interest of Polomar will be automatically converted into the right to receive 2,074,141.47 shares of Company common stock (the “Exchange Ratio”). Following the consummation of the Merger, at the Effective Time, former members of Polomar owned an aggregate of 75% of Trustfeed and then-existing stockholders of Trustfeed owned an aggregate of 25% of Trustfeed. At or prior to the Effective Time, CWR, Trustfeed’s then majority owner with an 83.3% beneficial ownership stake in Trustfeed, converted its 500,000 10,000,000 50,000,000 On September 30, 2024, the Merger and the other transactions described in the Merger Agreement were consummated. The Merger is considered a “reverse merger” as the historical financial statements of Polomar, the accounting acquirer, have been substituted for the historical financial statements of Trustfeed. As a result of the Merger, the Company ceased commercializing the Pre-Existing Business. As a result of the Merger, the Company operates Polomar Specialty Pharmacy, a State of Florida licensed retail compounding pharmacy, located in Palm Harbor, FL, pursuant to license # PH35196. Polomar Specialty Pharmacy is also licensed as a Special Sterile Compounding Pharmacy, permit #PH35277, which authorizes the licensed entity to dispense injectable and other sterile compounds (eye drops, infused therapeutics) upon receipt of a valid prescription. The compounding facility operates pursuant to guidelines established under Sec. 503A “Compounding Pharmacy” of the Federal Food, Drug and Cosmetic Act. Section 503A authorizes the licensed entity to manufacture compounded drugs and fulfill prescriptions provided to it by licensed physicians. As a result, the Company is presently authorized to fulfill and deliver compounded prescribed medications in 28 states. The Company is also actively seeking approval and authorization in other states and expects to be able to provide prescription medications in a majority of U.S. states by the end of 2025. The Company also anticipates applying for a drug export permit in early 2025. As part of the Merger, the Company acquired SlimRx TM TM An integral part of the Company’s business model is to provide prescription fulfillment services for third party web based tele-health platforms. This “wholesale” part of the business is expected to experience steady growth over the next twelve to eighteen months. Merger Valuation The Company utilized the following process to determine the fair market value of $ 18,975,000 We utilized a three-step process to determine the fair value of Synergistic Equity Value of the Company: 1. we determined the aggregate equity value of Polomar. After due consideration of all appropriate and generally accepted valuation methodologies, our analysis has been developed primarily on the basis of: (i) the market approach, specifically the guideline public company method; and (ii) the income approach, specifically the discounted cash flow method. 2. we determined the aggregate equity value of Trustfeed. After due consideration of all appropriate and generally accepted valuation methodologies, our analysis has been developed primarily on the basis of: (i) the asset-based approach, specifically the adjusted book value method. 3. we added the fair value of equity of Trustfeed and Polomar arrive at the Fair Value of Synergistic Equity Value of the Company. We used a two-step process to determine the fair value of the Transaction Consideration: 1. we divided the fair value of Synergistic Equity Value of the Company by Trustfeed’s postclosing shares outstanding to arrive at the per share equity value of the Company. 2. we multiplied the per share equity value by the number of shares owned by current Company shareholders to arrive at the fair value of Transaction Consideration. License Agreement On June 29, 2024, Trustfeed executed a Know How and Patent License Agreement (the “Agreement”) with Pinata Holdings, Inc., a Delaware corporation (“Pinata”), to license from Pinata certain patent pending intellectual property rights and know how (the “IP Rights”) regarding the proprietary delivery of products containing metformin, sumatriptan, semaglutide, liraglutide and sildenafil (the “Ingredients”). The license is worldwide, non-exclusive and non-transferable but may be sub-licensed pursuant to the terms of the Agreement. The Company shall be obligated to pay a royalty to Pinata ranging from ten percent ( 10 20 The Agreement has a perpetual term, subject to the right of either party to terminate (a) if the other party commits a material breach of its obligations under the Agreement and fails to cure such breach and (b) at any time upon 180 days prior written notice to the other party. It is the Company’s intention to utilize the IP Rights in products expected to be manufactured and distributed by it. Pinata is an affiliate of CWR. License Agreement Valuation As of the date of this filing the Company has not utilized any of the licensed intellectual property and has incurred no expenses or realized any revenues from the license agreement. The Company presently values this agreement at - 0 Additional Corporate Actions On July 11, 2024, CWR, then a majority holder of Trustfeed’s voting stock, and the board of directors of the Company, approved the following corporate actions: 1. To authorize and approve an amendment to the Company’s Articles of Incorporation, as amended Existing Articles 2. To authorize and approve an amendment to the Existing Articles to effect an increase in the number of authorized shares of the Company’s “blank check” preferred stock to 5,000,000 3. To authorize, but not require, an amendment to the Existing Articles, to effect a reverse stock split with a ratio of 1-for-10 4. To adopt the Company’s Certificate of Amendment to the Existing Articles, which makes no material 5. To adopt the Company’s 2024 Equity and Incentive Compensation Plan (the “Incentive Plan” As of the Balance Sheet date, none of the foregoing corporate actions have been implemented other than the adoption of the Incentive Plan.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of presentation The Company’s financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). The financial statements have been prepared in accordance with accounting principles generally accepted in The United States of America and the rules and regulations of the OTC Markets alternative reporting standard for interim financial information. Accordingly, they do not include all the information necessary for a comprehensive presentation of financial position and results of operations. It is management’s opinion, however, that all material adjustments (consisting of normal and recurring adjustments) have been made which are necessary for a fair financial statement presentation. The results for the interim period are not necessarily indicative of the results to be expected for the year. 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 the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. The carrying value of these investments approximates fair value. The Company did no 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, including 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. Earnings per share The Company follows ASC Topic 260 to account for the earnings per share. Basic earnings per common share 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 in accordance with generally accepted accounting principles as outlined in the Financial Accounting Standard Board’s (“FASB”) Accounting Standards Codification (“ASC”) 606, Revenue From Contracts with Customers, which requires that five basic criteria be met before revenue can be recognized: (i) identify the contract with the customer; (ii) identity the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price; and (v) recognize revenue when or as the entity satisfied a performance obligation. Revenue recognition occurs at the time product is shipped to customers, when control transfers to customers, provided there are no material remaining performance obligations required of the Company or any matters of customer acceptance. The Company only records revenue when collectability is probable and associated taxes are owed. 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 March 31, 2024, 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 to related parties 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 September 30, 2023. Intangible Assets The Company accounts for intangible assets (trademarks, copyrights, licenses, customer lists, R&D, trade secrets) and other non-physical assets at cost. Going Concern The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities and commitments in the normal course of business. Management evaluated all relevant conditions and events that are reasonably known or reasonably knowable, in the aggregate, as of the date the consolidated financial statements are issued and determined that substantial doubt exists about the Company’s ability to continue as a going concern. The Company’s ability to continue as a going concern is dependent on the Company’s ability to generate revenues and raise capital. The Company has not generated any revenues to provide sufficient cash flows to enable the Company to finance its operations internally. As of September 30, 2024, the Company had $ 16,202 2,192,373 . For the nine months ended September 30, 2024, the Company had a net loss of $ 622,544 and cash used in operations of $ 704,792 . These factors raise substantial doubt about the Company’s ability to continue as a going concern within one year from the date of filing. Over the next twelve months, management plans to raise additional capital and to invest its working capital resources in its newly acquired business from Polomar and in other potential business opportunities. However, there is no guarantee the Company will raise sufficient capital to continue operations. The condensed unaudited financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. Recent accounting pronouncements The Company has implemented all new 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.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2024
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 3 – RELATED PARTY TRANSACTIONS Due to related party During the nine months ended September 30, 2024, Trustfeed and Polomar borrowed an aggregate of $ 821,425 On August 13, 2024, Reprise Management, Inc., a California corporation affiliated with CWR (“Reprise”), issued an unsecured promissory note to Polomar (the “Polomar Note”), pursuant to which Polomar could borrow up to an aggregate principal amount of $ 700,000 12 15 July 31, 2025 633,430 Effective August 16, 2024, Trustfeed entered into a Promissory Note and Loan Agreement (the “Trustfeed Note”), as the borrower, with CWR, as the lender. Pursuant to the terms of the Note, CWR agrees to loan to Trustfeed up to $ 250,000 in one or more advances from time to time. An initial draw under the Trustfeed Note in the amount of $ 157,622.56 was made, which funds are being used to repay CWR all amounts due to CWR pursuant to prior undocumented loans provided by CWR to Trustfeed. The outstanding principal of, and any and all accrued and unpaid interest with respect to the Trustfeed Note, is due and payable on July 31, 2025 (the “Maturity Date”). The Trustfeed Note bears interest on the outstanding principal amount thereof at a variable rate as follows: (i) up to and including September 30, 2024 (the “Initial Period”), an interest rate equal to the prime interest rate as published in the Wall Street Journal – Money Rates, plus 5.0% per annum, simple interest and (ii) after the Initial Period, and up to and including the date on which this Note is paid in full, an interest rate equal to the prime interest rate as published, on the first day of each month thereafter, in the Wall Street Journal – Money Rates, plus 5.0% per annum, simple interest. Interest shall be calculated based on a year consisting of 365 days and the actual number of days elapsed. Interest shall accrue on a calendar quarterly basis, on September 30, 2024, December 31, 2024, March 31, 2025, September 30, 2025, and shall be due and payable on the Maturity Date . The Company may prepay all or any portion of the outstanding obligations of the Note at any time without penalty or premium. As of September 30, 2024, there was $ 200,156 833,586 and $ 30,507 , respectively. For additional related party transactions, see “Note 1-Nature and Description of Business-Merger Agreement” and “Note 1-Nature and Description of Business-License Agreement”

STOCKHOLDERS_ DEFICIT

STOCKHOLDERS’ DEFICIT	9 Months Ended
	Sep. 30, 2024
Equity [Abstract]
STOCKHOLDERS’ DEFICIT	NOTE 4 – STOCKHOLDERS’ DEFICIT The Company is authorized to issue 295,000,000 0.001 0.001 1,000,000,000 295,000,000 On September 3, 2023, the Board authorized the execution of a reverse split of the issued and outstanding shares of the Corporation’s common stock at a ratio of up to 1:2,000 On March 2, 2023, FINRA approved a 1-for-2,000 reverse stock split of the Company’s common stock that was approved by the Company’s Board of Directors 119,138,049 109,138,049 net loss per share is ($0.02) as of September 30, 2024, and ($0.00) as of September 30, 2023. The Company also has 500,000 0.001 0 500,000 0.001 50,000,000 500,000 20 the holders of the Series A Preferred shares have voting rights equal to 20 votes for each Preferred share held On November 4, 2023, Polomar filed Certificates of Withdrawal in Nevada to withdraw the Certificates of Designation for Series B Preferred Stock and Series C Preferred Stock. Following the filings, the only designated and outstanding shares of preferred stock were the Company’s Series A Preferred Stock. No shares of Series B Preferred Stock or Series C Preferred Stock are authorized, issued or outstanding. On September 12, 2024, Trustfeed issued 10,000,000 500,000 As of September 30, 2024, and December 31, 2023, - 0 500,000

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 5 – SUBSEQUENT EVENTS On October 9, 2024, pursuant to the terms of the Merger Agreement, CWR returned 50,000,000 207,414,147 On October 24, 2024, a majority of the members of the Board of Directors voted to extend the Professional Services Agreement between Trustfeed and Mr. Tierney through December 31, 2024, by mutual consent of all the parties to the agreement. On November 1, 2024, Polomar effected a 10 for 1 reverse stock split 27,655,560 Also on November 1, 2024, the Company amended the Existing Articles to effect an increase in the number of authorized shares of the Company’s “blank check” preferred stock to 5,000,000

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Basis of presentation	Basis of presentation The Company’s financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). The financial statements have been prepared in accordance with accounting principles generally accepted in The United States of America and the rules and regulations of the OTC Markets alternative reporting standard for interim financial information. Accordingly, they do not include all the information necessary for a comprehensive presentation of financial position and results of operations. It is management’s opinion, however, that all material adjustments (consisting of normal and recurring adjustments) have been made which are necessary for a fair financial statement presentation. The results for the interim period are not necessarily indicative of the results to be expected for the year.
Use of estimates	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	Cash and cash equivalents For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. The carrying value of these investments approximates fair value. The Company did no
Stock-based compensation	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, including 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.
Earnings per share	Earnings per share The Company follows ASC Topic 260 to account for the earnings per share. Basic earnings per common share 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	Revenue recognition The Company recognizes revenue in accordance with generally accepted accounting principles as outlined in the Financial Accounting Standard Board’s (“FASB”) Accounting Standards Codification (“ASC”) 606, Revenue From Contracts with Customers, which requires that five basic criteria be met before revenue can be recognized: (i) identify the contract with the customer; (ii) identity the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price; and (v) recognize revenue when or as the entity satisfied a performance obligation. Revenue recognition occurs at the time product is shipped to customers, when control transfers to customers, provided there are no material remaining performance obligations required of the Company or any matters of customer acceptance. The Company only records revenue when collectability is probable and associated taxes are owed.
Fair value of financial instruments	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 March 31, 2024, 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 to related parties 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 September 30, 2023.
Intangible Assets	Intangible Assets The Company accounts for intangible assets (trademarks, copyrights, licenses, customer lists, R&D, trade secrets) and other non-physical assets at cost.
Going Concern	Going Concern The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities and commitments in the normal course of business. Management evaluated all relevant conditions and events that are reasonably known or reasonably knowable, in the aggregate, as of the date the consolidated financial statements are issued and determined that substantial doubt exists about the Company’s ability to continue as a going concern. The Company’s ability to continue as a going concern is dependent on the Company’s ability to generate revenues and raise capital. The Company has not generated any revenues to provide sufficient cash flows to enable the Company to finance its operations internally. As of September 30, 2024, the Company had $ 16,202 2,192,373 . For the nine months ended September 30, 2024, the Company had a net loss of $ 622,544 and cash used in operations of $ 704,792 . These factors raise substantial doubt about the Company’s ability to continue as a going concern within one year from the date of filing. Over the next twelve months, management plans to raise additional capital and to invest its working capital resources in its newly acquired business from Polomar and in other potential business opportunities. However, there is no guarantee the Company will raise sufficient capital to continue operations. The condensed unaudited financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.
Recent accounting pronouncements	Recent accounting pronouncements The Company has implemented all new 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.

NATURE AND DESCRIPTION OF BUS_2

NATURE AND DESCRIPTION OF BUSINESS (Details Narrative) - USD ($)											9 Months Ended
	Sep. 30, 2024	Sep. 12, 2024	Jul. 11, 2024	Jun. 28, 2024	Dec. 29, 2023	Sep. 03, 2023	Mar. 02, 2023	Sep. 02, 2022	Sep. 14, 2021	Apr. 16, 2021	Sep. 30, 2024	Jun. 29, 2024	Dec. 31, 2023	Nov. 04, 2023	Nov. 03, 2023	Nov. 04, 2022	Nov. 03, 2022
Entity, state of incorporation											NV
Entity, date of incorporation											Sep. 14, 2000
Reverse stock split			1-for-10			On September 3, 2023, the Board authorized the execution of a reverse split of the issued and outstanding shares of the Corporation’s common stock at a ratio of up to 1:2,000	On March 2, 2023, FINRA approved a 1-for-2,000 reverse stock split of the Company’s common stock that was approved by the Company’s Board of Directors	reverse split in which each shareholder was issued one common share in exchange for every two thousand common shares of their then-currently issued common stock
Common stock, shares issued	27,655,560							266,157			27,655,560		109,138,049
Common stock, shares outstanding	27,655,560							266,157			27,655,560		109,138,049
Common stock, par value	$ 0.001										$ 0.001		$ 0.001	$ 0.001		$ 0.001
Common stock, shares authorized	295,000,000										295,000,000		295,000,000	295,000,000	1,000,000,000	295,000,000	1,000,000,000
Preferred stock, par value													$ 0.001			$ 0.001
Preferred stock, shares authorized			5,000,000										500,000			500,000	75,000,000
Intellectual property	$ 18,975,000										$ 18,975,000
Licensing Agreements [Member]
Lincensed intellectual property	$ 0										$ 0
Common Stock [Member]
Number of shares issued upon conversion		10,000,000
Merger Agreement [Member]
Description of ownership percentage				1% of the outstanding membership interest of Polomar will be automatically converted into the right to receive 2,074,141.47 shares of Company common stock (the “Exchange Ratio”). Following the consummation of the Merger, at the Effective Time, former members of Polomar owned an aggregate of 75% of Trustfeed and then-existing stockholders of Trustfeed owned an aggregate of 25% of Trustfeed. At or prior to the Effective Time, CWR, Trustfeed’s then majority owner with an 83.3% beneficial ownership stake in Trustfeed, converted its 500,000 shares of Company Series A Convertible Preferred Stock into 10,000,000 shares of common stock, and returned for cancellation 50,000,000 shares of the Company’s common stock for cancellation
Merger Agreement [Member] | Common Stock [Member]
Shares cancelled	50,000,000
License Agreement [Member] | Minimum [Member]
Royalty payments rate												10%
License Agreement [Member] | Maximum [Member]
Royalty payments rate												20%
Fastbase Inc [Member] | Stock Purchase Agreement [Member]
Value of shares issued in transaction					$ 350,000
Fastbase Inc [Member] | Stock Purchase Agreement [Member] | Common Stock [Member]
Number of shares issued in transaction					90,437,591
Percentage of issued and outstanding shares					83%
Series A Convertible Preferred Stock [Member]
Number of shares converted		500,000
Series A Convertible Preferred Stock [Member] | Merger Agreement [Member]
Number of shares converted	500,000
Series A Convertible Preferred Stock [Member] | Merger Agreement [Member] | Common Stock [Member]
Number of shares issued upon conversion	10,000,000										10,000,000
Series A Convertible Preferred Stock [Member] | Fastbase Inc [Member]
Preferred stock, shares outstanding																500,000
Series A Convertible Preferred Stock [Member] | Fastbase Inc [Member] | Stock Purchase Agreement [Member]
Number of shares issued in transaction					500,000
Preferred stock, par value					$ 0.001
Percentage of issued and outstanding shares					100%
Series A Convertible Preferred Stock [Member] | Fastbase Inc [Member]
Shares issued for assets									45,000,000
Series A Convertible Preferred Stock [Member] | James Shipley [Member]
Shares owned										50,000,000
Number of shares issued in transaction										4,750,000
Value of shares issued in transaction										$ 108,200
Shares cancelled										45,000,000
Series A Preferred Stock [Member]
Preferred stock, shares outstanding	0										0		500,000
Preferred stock, par value	$ 0.001										$ 0.001		$ 0.001	$ 0.001
Preferred stock, shares authorized	0										0		500,000	500,000	50,000,000	500,000	50,000,000
Common shares issuable upon conversion														20		20

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended				9 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Accounting Policies [Abstract]
Cash equivalents	$ 0			$ 0	$ 0	$ 0
Cash on hand	16,202				16,202		$ 8,808
Accumulated deficit	2,192,373				2,192,373		$ 1,569,830
Net loss	$ 271,333	$ 190,742	$ 160,468	$ 172,163	622,544	383,780
Cash used in operations					$ 704,792	$ 314,191

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)			9 Months Ended
	Aug. 16, 2024	Aug. 13, 2024	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Related Party Transaction [Line Items]
Proceeds used for payment of operating expenses			$ (30,507)	$ (183,318)
Trustfeed Note [Member] | Promissory Note and Loan Agreement [Member]
Related Party Transaction [Line Items]
Maturity date	Jul. 31, 2025
Note outstanding amount			200,156
Proceeds from Issuance of Debt	$ 157,622.56
Debt Instrument, Interest Rate Terms	The Trustfeed Note bears interest on the outstanding principal amount thereof at a variable rate as follows: (i) up to and including September 30, 2024 (the “Initial Period”), an interest rate equal to the prime interest rate as published in the Wall Street Journal – Money Rates, plus 5.0% per annum, simple interest and (ii) after the Initial Period, and up to and including the date on which this Note is paid in full, an interest rate equal to the prime interest rate as published, on the first day of each month thereafter, in the Wall Street Journal – Money Rates, plus 5.0% per annum, simple interest. Interest shall be calculated based on a year consisting of 365 days and the actual number of days elapsed. Interest shall accrue on a calendar quarterly basis, on September 30, 2024, December 31, 2024, March 31, 2025, September 30, 2025, and shall be due and payable on the Maturity Date
Trustfeed Note [Member] | Promissory Note and Loan Agreement [Member] | Maximum [Member]
Related Party Transaction [Line Items]
Note principal amount	$ 250,000
Reprise Management Inc [Member] | Polomar Note [Member]
Related Party Transaction [Line Items]
Note principal amount		$ 700,000
Interest rate		12%
Interest rate after initial period		15%
Maturity date		Jul. 31, 2025
Note outstanding amount			633,430
Related Party [Member]
Related Party Transaction [Line Items]
Proceeds used for payment of operating expenses			821,425
Due to related party			$ 833,586		$ 30,507

STOCKHOLDERS_ DEFICIT (Details

STOCKHOLDERS’ DEFICIT (Details Narrative) - $ / shares							9 Months Ended
	Sep. 12, 2024	Jul. 11, 2024	Nov. 04, 2023	Sep. 03, 2023	Mar. 02, 2023	Sep. 02, 2022	Sep. 30, 2024	Dec. 31, 2023	Nov. 03, 2023	Nov. 04, 2022	Nov. 03, 2022
Class of Stock [Line Items]
Common stock, shares authorized			295,000,000				295,000,000	295,000,000	1,000,000,000	295,000,000	1,000,000,000
Common stock, par value			$ 0.001				$ 0.001	$ 0.001		$ 0.001
Reverse split description		1-for-10		On September 3, 2023, the Board authorized the execution of a reverse split of the issued and outstanding shares of the Corporation’s common stock at a ratio of up to 1:2,000	On March 2, 2023, FINRA approved a 1-for-2,000 reverse stock split of the Company’s common stock that was approved by the Company’s Board of Directors	reverse split in which each shareholder was issued one common share in exchange for every two thousand common shares of their then-currently issued common stock
Common stock, shares issued						266,157	27,655,560	109,138,049
Common stock, shares outstanding						266,157	27,655,560	109,138,049
Preferred stock, shares authorized		5,000,000						500,000		500,000	75,000,000
Preferred stock, par value								$ 0.001		$ 0.001
Common Stock [Member]
Class of Stock [Line Items]
Shares issued upon conversion	10,000,000
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized			500,000				0	500,000	50,000,000	500,000	50,000,000
Preferred stock, par value			$ 0.001				$ 0.001	$ 0.001
Common shares issuable upon conversion			20							20
Preferred stock, voting rights			the holders of the Series A Preferred shares have voting rights equal to 20 votes for each Preferred share held
Preferred stock, shares issued							0	500,000
Preferred stock, shares outstanding							0	500,000
Series A Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Number of shares converted	500,000
Board Of Director [Member]
Class of Stock [Line Items]
Common stock, shares issued							119,138,049	109,138,049
Common stock, shares outstanding							119,138,049	109,138,049
Earning per share, description							net loss per share is ($0.02) as of September 30, 2024, and ($0.00) as of September 30, 2023.

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - shares	Nov. 01, 2024	Oct. 09, 2024	Jul. 11, 2024	Sep. 03, 2023	Mar. 02, 2023	Sep. 02, 2022	Sep. 30, 2024	Dec. 31, 2023	Nov. 04, 2022	Nov. 03, 2022
Subsequent Event [Line Items]
Reverse stock split			1-for-10	On September 3, 2023, the Board authorized the execution of a reverse split of the issued and outstanding shares of the Corporation’s common stock at a ratio of up to 1:2,000	On March 2, 2023, FINRA approved a 1-for-2,000 reverse stock split of the Company’s common stock that was approved by the Company’s Board of Directors	reverse split in which each shareholder was issued one common share in exchange for every two thousand common shares of their then-currently issued common stock
Common stock, shares issued						266,157	27,655,560	109,138,049
Common stock, shares outstanding						266,157	27,655,560	109,138,049
Preferred stock, shares authorized			5,000,000					500,000	500,000	75,000,000
Subsequent Event [Member]
Subsequent Event [Line Items]
Reverse stock split	10 for 1 reverse stock split
Common stock, shares issued	27,655,560
Common stock, shares outstanding	27,655,560
Preferred stock, shares authorized	5,000,000
Common Stock [Member] | Merger Agreement [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Common stock, consideration		50,000,000
Stock issued		207,414,147