VPR Brands (VPRB) 10-K 18 Apr 24 2023 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2023	Apr. 18, 2024	Jun. 30, 2023
Document Information [Line Items]
Document Type	10-K
Document Annual Report	true
Document Transition Report	false
Document Financial Statement Error Correction [Flag]	false
Entity Interactive Data Current	Yes
ICFR Auditor Attestation Flag	false
Amendment Flag	false
Document Period End Date	Dec. 31, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY
Documents Incorporated by Reference [Text Block]	None
Entity Information [Line Items]
Entity Registrant Name	VPR BRANDS, LP
Entity Central Index Key	0001376231
Entity File Number	000-54435
Entity Tax Identification Number	45-1740641
Entity Incorporation, State or Country Code	DE
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Shell Company	false
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Public Float			$ 7,693,314
Entity Contact Personnel [Line Items]
Entity Address, Address Line One	1141 Sawgrass Corporate Parkway
Entity Address, City or Town	Sunrise
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	33323
Entity Phone Fax Numbers [Line Items]
City Area Code	(954)
Local Phone Number	715-7001
Entity Listings [Line Items]
Title of 12(b) Security	N/A
No Trading Symbol Flag	true
Security Exchange Name	NONE
Entity Common Stock, Shares Outstanding		88,804,035

Audit Information

Audit Information	12 Months Ended
	Dec. 31, 2023
Auditor [Table]
Auditor Name	Kreit & Chiu CPA LLP
Auditor Firm ID	6651
Auditor Location	Los Angeles, California

Balance Sheets

Balance Sheets - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Current Assets:
Cash	$ 1,767,260	$ 22,421
Accounts receivable, net	337,774	355,280
Royalty receivable	88,286
Inventory	563,503	474,883
Vendor deposits	270,593	620,530
Deposits	15,558	15,559
Total current assets	3,042,974	1,488,673
Right to Use Asset	118,439	143,855
Intangible Assets	29,833
Total assets	3,191,246	1,632,528
Current Liabilities:
Accounts payable and accrued expenses	207,560	251,311
Customer deposits	66,035	574,327
Lease liabilities, current portion	27,903	22,354
Notes payable, current portion	21,797	435,060
Refund Liability	186,485
Convertible notes payable	481,190	792,630
Income Tax Payable	879,803
Total current liabilities and total liabilities	2,083,630	3,427,149
Notes Payable, less current portion	397,237	399,900
Lease liabilities, net of current portion	96,069	123,971
Total liabilities	2,576,936	3,951,020
Partners’ Surplus/(Deficit):
Common units - 100,000,000 units authorized; 88,804,035 units issued and outstanding	8,065,481	8,065,481
Common units to be issued; 578,723 units	34,723	34,723
Accumulated deficit	(7,485,894)	(10,418,696)
Total partners’ Surplus/(Deficit)	614,310	(2,318,492)
Total liabilities and partners’ Surplus	3,191,246	1,632,528
Related Party
Current Liabilities:
Accounts payable - related party	47,047	237,049
Note payable-related parties	$ 165,810	$ 1,114,418

Balance Sheets (Parentheticals)

Balance Sheets (Parentheticals) - shares	Dec. 31, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Common units authorized	100,000,000	100,000,000
Common units issued	88,804,035	88,804,035
Common units outstanding	88,804,035	88,804,035
Common units to be issued	578,723	578,723

Statements of Operations

Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Revenues
Total Revenue	$ 9,853,825	$ 4,927,616
Cost of Sales	4,972,497	3,289,950
Gross profit	4,881,328	1,637,666
Operating Expenses:
Selling, general and administrative	2,210,073	1,828,195
Total operating expenses	2,210,073	1,828,195
Net Operating Income (Loss)	2,671,255	(190,529)
Other Income (Expense):
Gain on Extinguishment /Forgiveness of Debt	10,931	200,057
Settlement Income, net	1,461,551	267,005
Settlement on loans	1,287
American Express Points Income	6,162	62,681
Interest expense	(281,255)	(361,074)
Interest expense- related parties	(57,327)	(181,837)
Total other income (expense), net	1,141,349	(13,168)
Income Before Income Taxes	3,812,605	(203,697)
Income Tax Expense	(879,803)
Net Income (Loss)	$ 2,932,802	$ (203,697)
Net Income (Loss) Per Common Unit – Basic (in Dollars per share)	$ 0.03	$ 0
Net Income (Loss) Per Common Unit – Diluted (in Dollars per share)	$ 0.03	$ 0
Weighted-Average Common Units Outstanding - Basic (in Shares)	88,804,035	88,804,035
Weighted-Average Common Units Outstanding - Diluted (in Shares)	93,615,935	88,804,035
Product Revenue [Member]
Revenues
Total Revenue	$ 6,086,988	$ 4,927,616
Royalty Revenue [Member]
Revenues
Total Revenue	$ 3,766,837

Statements of Changes in Equity

Statements of Changes in Equity Partners’ Surplus/(Deficit) - USD ($)	Common Units	Common Units to be Issued	Accumulated Deficit	Total
Balance at Dec. 31, 2021	$ 8,065,481	$ 34,723	$ (10,214,999)	$ (2,318,492)
Balance (in Shares) at Dec. 31, 2021	88,804,035	578,723
Net income (loss)			(203,697)	(203,697)
Balance at Dec. 31, 2022	$ 8,065,481	$ 34,723	(10,418,696)	(2,318,492)
Balance (in Shares) at Dec. 31, 2022	88,804,035	578,723
Net income (loss)			2,932,802	2,932,802
Balance at Dec. 31, 2023	$ 8,065,481	$ 34,723	$ (7,485,894)	$ 614,310
Balance (in Shares) at Dec. 31, 2023	88,804,035	578,723

Statements of Cash Flows

Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Adjustments to reconcile net income (loss) to cash used in operating activities:
Net Income (Loss)	$ 2,932,802	$ (203,697)
Forgiveness of debt	(10,931)	(200,057)
Amortization of right of use asset	25,416	69,060
Interest on lease liability	19,122	63,352
Amortization of Intangible Assets	167
Gain on modification of lease		(54,587)
Bad Debt expense	194,262
Changes in operating assets and liabilities:
Inventory	(88,620)	146,108
Vendor deposits	349,938	(550,201)
Accounts receivable	(176,756)	(25,259)
Royalty receivable	(88,286)
Customer deposits	(508,292)	574,327
Accounts payable and accrued expenses	(43,751)	1,221
Refund liability	186,485
Income Tax Payable	879,803
Accrued interest related party	(190,002)	(125,918)
Net cash provided by (used in) operating activities	3,481,356	(312,423)
Cash Flows from Investing Activities
Purchase of Intangible Assets	(30,000)
Net cash used in Investing Activities	(30,000)
Cash Flows from Financing Activities:
Proceeds from notes payable		500,000
Payments of notes payable	(404,994)	(272,293)
Payments of convertible notes payable	(311,440)	(207,370)
Proceeds from notes payable, related parties		555,006
Payment on lease liability	(41,475)	(132,008)
Payments of notes payable, related parties	(948,608)	(111,081)
Net cash (used in)/provided by financing activities	(1,706,517)	332,254
Change in Cash	1,744,839	19,831
Cash - Beginning of the Year	22,421	2,590
Cash - End of the Year	1,767,260	22,421
Supplemental Cash Flow Information:
Interest paid in cash	$ 507,646	$ 355,702

Organization

Organization	12 Months Ended
	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION	NOTE 1. ORGANIZATION VPR Brands, LP (the “Company”, “we”, “our”) was incorporated in New York on July 19, 2004, as Jobsinsite.com, Inc. On August 5, 2004, we changed our name to Jobsinsite, Inc. On June 18, 2009, we merged with a Delaware corporation and became Jobsinsite, Inc. On July 1, 2009, we filed articles of conversion with the secretary of state of Delaware and became Soleil Capital L.P., a Delaware limited partnership. On September 2, 2015, we changed our name to VPR Brands, LP. We are managed by Soleil Capital Management LLC, a Delaware limited liability company. The Company is engaged in various monetization strategies of a U.S. patent that the Company owns covering electronic cigarette, electronic cigar and personal vaporizer patents, as well as a patent for an inverted pocket lighter. The Company also has several trademarks (ELF, PHANTOM, HRB, VPOD, VAPOR X, and RIPPER) for which it is also engaged in licensing and various monetization strategies. The Company also designs, develops, markets and distributes products (the HoneyStick brand of vaporizers and the Goldline CBD products) oriented toward the cannabis markets. This allows us to capitalize on the rapidly growing expansion within the cannabis markets. The Company is also identifying electronic cigarette companies that may be infringing our patents and trademarks and exploring options to license and/or enforce our patents. The Company is now also selling DISSIM brand pocket lighters for which it holds a U.S. patent and patents pending. The Company also has patents pending in the cigar accessory space and sells these proprietary accessories.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2023
Summary of Significant Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”). Financial Condition As reflected in the financial statements, the Company generated positive cash flows from operations of $3,481,356, had positive working capital of $959,344 and had cash of $1,767,260 as of December 31, 2023. These factors serve to mitigate the conditions that historically raised substantial doubt about the Company’s ability to continue as a going concern. The Company believes that the Company has sufficient cash and positive cash flows to meet its obligations for a minimum of twelve months from the date of issuance of these financial statements. Use of Estimates U.S. Generally Accepted Accounting Principles (“GAAP”) requires the Company to make judgments, 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, the reported amounts of revenues and expenses, cash flows and the related footnote disclosures during the period. On an on-going basis, the Company reviews and evaluates its estimates and assumptions. Actual results could differ from these estimates. Significant estimates impacting the financial statements for the years ending December 31, 2023, and 2022, include the assumptions used in determining the collectability of accounts receivable, deferred tax assets and liabilities, the fair value and estimated useful lives of intangible assets, and the assumptions used in calculating lease and recall liabilities. Cash Cash is carried at cost and represents cash on hand, demand deposits placed with banks or other financial institutions and all highly liquid investments with an original maturity of three months or less as of the purchase date of such investments. The Company had no cash equivalents on December 31, 2023 and 2022. The Company’s cash is held at major commercial banks, which may at times exceed the Federal Deposit Insurance Corporation (“FDIC”) limit. To date, the Company has not experienced any losses on its invested cash. On December 31, 2023 and 2022, the Company had approximately $947,184 Accounts Receivable The Company evaluates the collectability of accounts receivable based on a combination of factors. In cases where the Company becomes aware of circumstances that may impair a specific customer’s ability to meet its financial obligations subsequent to the original sale, the Company will recognize an allowance against amounts due, and thereby reduce the net recognized receivable to the amount the Company reasonably believes will be collected. During the year ended December 31, 2023, one of the Company’s vendors filed for bankruptcy and another is insolvent. Consequently, the Company does not anticipate being paid and has written off the remaining accounts receivable balance of $183,337 from this vendor as bad debt. For all other customers, the Company recognizes an allowance for expected credit losses based on the length of time the receivables are past due and consideration of other factors such as industry conditions, the current business environment and the Company’s historical payment experience. An allowance for credit losses is established as losses are estimated to have occurred through a provision for bad debts charged to earnings. This evaluation is inherently subjective and requires estimates that are susceptible to significant revisions as more information becomes available. As of December 31, 2023 and 2022, the Company had an allowance for expected credit loss of $10,925 and $0, respectively. Inventory Inventory consisting of finished products is stated at the lower of cost or net realizable value. At each balance sheet date, the Company evaluates its ending inventories for excess quantities and obsolescence. This evaluation primarily includes an analysis of forecasted demand in relation to the inventory on hand, among consideration of other factors. The physical condition (e.g., age and quality) of the inventories is also considered in establishing its valuation. Based upon the evaluation, provisions are made to reduce excess or obsolete inventories to their estimated net realizable values. Once established, write-downs are considered permanent adjustments to the cost basis of the respective inventories. These adjustments are estimates, which could vary significantly, either favorably or unfavorably, from the amounts that the Company may ultimately realize upon the disposition of inventories if future economic conditions, customer inventory levels, product discontinuances, sales return levels or competitive conditions differ from the Company’s estimates and expectations. As of December 31, 2023 and 2022, the Company had recorded a provision for obsolescence of $0. Leases In February 2016, the Financial Accounting Standards Board (the “FASB”) issued Accounting Standards Update (“ASU”) No. 2016-02 (Topic 842). Topic 842 amended several aspects of lease accounting, including requiring lessees to recognize leases with a term greater than one year as a right-of-use asset and corresponding liability, measured at the present value of the lease payments. In July 2018, the FASB issued supplemental adoption guidance and clarification to Topic 842 within ASU 2018-10 “Codification Improvements to Topic 842, Leases” and ASU 2018-11 “Leases (Topic 842): Targeted Improvements.” The new guidance aims to increase transparency and comparability among organizations by requiring lessees to recognize lease assets and lease liabilities on the balance sheet and requiring disclosure of key information about leasing arrangements. A modified retrospective application is required with an option to not restate comparative periods in the period of adoption. The Company, effective January 1, 2019, has adopted the provisions of the new standard. The Company decided to use the practical expedients available upon adoption of Topic 842 to aid the transition from current accounting to provisions of Topic 842. The package of expedients will effectively allow the Company to run off existing leases, as initially classified as operating and classify new leases after implementation under the new standard as the business evolves. The Company has an operating lease principally for warehouse and office space. Management evaluates each lease independently to determine the purpose, necessity to its future operations in addition to other appropriate facts and circumstances. The Company adopted Topic 842 using a modified retrospective approach for its existing lease at January 1, 2019. The adoption of Topic 842 impacted the Company’s balance sheet by the recognition of the operating lease right-of-use assets and the liability for operating leases. The lease liability is based on the present value of the remaining lease payments, discounted using a market based incremental borrowing rate as the effective date of January 1, 2019 using current estimates as to lease term including estimated renewals for each operating lease. As of January 1, 2019, the Company recorded an adjustment of approximately $387,000 to operating lease right-to-use asset and the right to use lease liability. Revenue Recognition The Company recognizes revenues when its customer obtains control of promised goods or services, in an amount that reflects the consideration which it expects to receive in exchange for those goods. The Company recognizes revenues following the five-step model prescribed under ASU No. 2014-09: (i) identify contract(s) 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; and (v) recognize revenues when (or as) we satisfy the performance obligation. Revenues from product sales are recognized when the customer obtains control of the Company’s product, which occurs at a point in time, typically upon shipment to the customer. The Company expenses incremental costs of obtaining a contract as and when incurred if the expected amortization period of the asset that it would have recognized is one year or less or the amount is immaterial. 100% of the Company’s revenues for the year ended December 31, 2023 and 2022, were recognized when the customer obtained control of the Company’s product, which occurred at a point in time, typically upon shipment to the customer. Royalty revenues consist of license and sublicense agreements to use the Company’s intellectual property in exchange for a sales-based royalty. Royalty revenue is recognized over time as the performance obligations are satisfied by licensees and sublicensees through sales of licensed products. The Company records contract liabilities when cash payments are received or due in advance of satisfaction of performance obligations by licensees and sublicensees. During the year ended December 31, 2023, the Company received cash payments totaling $3,000,000 for the prepayment of royalties pursuant to a license agreement executed on January 2, 2023. The license agreement provides for monthly royalties to the Company totaling 5% of gross sales of licensed products by licensee and provides the licensee exclusive use of certain trademark and patent assets for an initial term of six months commencing March 2023 and expiring in September 2023. The Company is recognizing prepaid royalties over the initial term of exclusivity. The license agreement requires monthly minimum royalty payments of $500,000 to maintain exclusivity on a month-to-month basis beyond September 2023. The sublicense agreement executed in March 2023 provides for monthly royalties to the Company totaling 5% of gross sales of licensed products by sublicensee and provides the sublicensee exclusive use of certain trademark and patent assets in exchange for minimum monthly royalty payments totaling $250,000 beginning June 2023. The Company recognizes sublicense royalty revenue in the same period as the sublicensee for sales of licensed products and royalty receivable as of December 31, 2023 represents sublicense royalties earned from December 2023 sales of licensed products. The following table provides information about contract liabilities for the year ended December 31, 2023: Contract Liabilities Balance at December 31, 2022 $ - Cash received from prepayment of royalty revenue 3,000,000 Recognition of royalty revenue (3,000,000 ) Balance at December 31, 2023 $ - The following table provides information about accounts receivable, royalty receivable and contract liabilities from contracts with customers: Accounts Royalty December 31, 2022 $ 355,280 $ - December 31, 2023 $ 337,774 $ 88,286 Voluntary Recall In February 2024, the Company initiated a voluntary recall of approximately 62,200 lighters due to a missing child safety feature. Under ASC 606, these products are not eligible for revenue recognition, as revenue cannot be recognized for amounts that are not expected to be entitled. Consequently, the Company recorded this as a refund liability. The total impact of the recall, amounting to $198,068, has been recognized against revenues and receivables for potential credits associated with the recalled products. The Company has begun processing claims and returns stemming from this recall. To date, the volume of returns has been minimal, and it is not anticipated that returns will exceed the revenue amount already written off. The Company has accounted for this adjustment as a liability and will continue to reevaluate its assumptions based on incoming data. Customer Concentration During the year ended December 31, 2023, four customer accounted for approximately 47% of the Company’s net revenues. Receivables from these customers as of December 31, 2023 totaled $270,043. During the year ended December 31, 2022, two customers accounted for approximately 41% of the Company’s net revenues. Accounts receivable from the customers as of December 31, 2022 totaled $178,796. Unit-Based Compensation Unit-based payments to employees, including grants of employee stock options are recognized as compensation expense in the financial statements based on their fair values, in accordance with FASB Accounting Standards Codification (“ASC”) Topic 718. That expense is recognized over the period during which an employee is required to provide services in exchange for the award, known as the requisite service period (usually the vesting period). The Company had no common stock options or common stock equivalents granted or outstanding for all periods presented. The Company may issue units as compensation in future periods for employee services. The Company may issue restricted units to consultants for various services. Cost for these transactions will be measured at the fair value of the consideration received or the fair value of the equity instruments issued, whichever is more reliably measurable. The value of the common stock is to be measured at the earlier of: (i) the date at which a firm commitment for performance by the counterparty to earn the equity instruments is reached, or (ii) the date at which the counterparty’s performance is complete. The Company may issue units as compensation in future periods for services associated with the registration of the common units. Convertible Instruments The Company evaluates and accounts for conversion options embedded in convertible instruments in accordance with ASC 815, Derivatives and Hedging Activities. Applicable accounting principles generally accepted in the United States of America (“GAAP”) require companies to bifurcate conversion options from their host instruments and account for them as free-standing derivative financial instruments according to certain criteria. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under other GAAP with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. The Company accounts for convertible instruments (when it has been determined that the embedded conversion options should not be bifurcated from their host instruments) as follows: The Company records, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their stated date of redemption. The Company accounts for the conversion of convertible debt when a conversion option has been bifurcated using the general extinguishment standards. The debt and equity linked derivatives are removed at their carrying amounts and the units issued are measured at their then-current fair value, with any difference recorded as a gain or loss on extinguishment of the two separate accounting liabilities. Fair Value The carrying values of the Company’s notes payables, convertible notes, and accounts payable and accrued expenses approximates their fair values because of the short-term nature of these instruments. Basic and Diluted Net Income (Loss) Per Unit The Company computes net loss per unit in accordance with FASB ASC 260, “Earnings per Share”. ASC 260 requires presentation of both basic and diluted earnings per unit (“EPS”) on the face of the statement of operations. Basic EPS is computed by dividing net loss available to common unitholders by the weighted average number of common units outstanding during the period. Diluted EPS gives effect to all dilutive potential common units outstanding during the period including stock options, using the treasury stock method, and convertible notes, using the if-converted method. Diluted EPS excludes all dilutive potential common units if their effect is anti-dilutive. In the year ended December 31, 2022, 8,607,440 units underlying convertible notes were excluded from the calculation of diluted loss per share for the years ended December 31, 2022 because their effect was antidilutive. The following summarizes the calculation of diluted income per unit for the year ended December 31, 2022: Weighted Net Income Basic & Diluted 88,804,305 $ (203,697 ) Net Income Per Common Unit - Basic & Diluted $ (0.00 ) In the year ended December 31, 2023, 4,811,900 units underlying convertible notes were dilutive for the year ended December 31, 2023 and were included in the calculation of diluted income per unit for the year ended December 31, 2023. The following summarizes the calculation of diluted income per units for the year ended December 31, 2023: Weighted Average Units Net Income Basic 88,804,035 $ 2,932,802 Convertible Debt 4,811,900 127,643 Diluted 93,615,935 $ 3,060,445 Net Income Per Common Unit - Diluted $ 0.03 Net Income Per Common Unit - Basic $ 0.03 Income Taxes Deferred income tax assets and liabilities arise from temporary differences between the financial statements and tax basis of assets and liabilities, as measured by the enacted tax rates, which are expected to be in effect when these differences reverse. Deferred tax assets and liabilities are classified as current or non-current, depending upon the classification of the asset or liabilities to which they relate. Deferred tax assets and liabilities not related to an asset or liability are classified as current or non-current depending on the periods in which the temporary differences are expected to reverse. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. The Company follows the provisions of FASB ASC 740-10, “Uncertainty in Income Taxes”. Certain recognition thresholds must be met before a tax position is recognized in the financial statements. An entity may only recognize or continue to recognize tax positions that meet a “more-likely-than-not” threshold. The Company does not believe it has any uncertain tax positions as of December 31, 2023 and 2022 that would require either recognition or disclosure in the accompanying financial statements. Recent Accounting Pronouncements From time to time, new accounting pronouncements are issued by the FASB or other standard setting bodies that may have an impact on the Company’s accounting and reporting. The Company believes that such recently issued accounting pronouncements and other authoritative guidance for which the effective date is in the future either will not have an impact on its accounting or reporting or that such impact will not be material to its financial position, results of operations, and cash flow when implemented. In June 2016, the FASB issued Accounting Standards Update (“ASU”) 2016-13, “ Financial Instruments – Credit Losses

Intellectual Property

Intellectual Property	12 Months Ended
	Dec. 31, 2023
Intellectual Property [Abstract]
INTELLECTUAL PROPERTY	NOTE 3: INTELLECTUAL PROPERTY On November 16, 2023, the Company entered into a Bill of Sale and Assignment and Assumption Agreement with CartDub LLC, a Florida Corporation (“Seller”), to purchase certain intangible assets for a total purchase price of $30,000. The Company has allocated the purchase price among the acquired intangible assets based on their fair values at the acquisition date. These intangible assets are considered to have definite lives and will be amortized on a straight-line basis over their estimated useful lives, which are as follows: Purchased Asset Purchase Price Useful Life Intellectual Property $ 15,000 15 years Trademarks 10,000 15 years Trade name 5,000 15 Years Total $ 30,000 Amortization expense related to these intangible assets is recognized in the general and administrative expenses income statement line item and is included in the Company’s financial statements for the fiscal year ending December 31, 2023. As of December 31, 2023 there was $167 of amortization of intangible asset expense. There was no amortizations of intangible assets in 2022 The following table presents the future amortization expense related to the acquired intangible assets: For the fiscal year ending December 31, Amortization Expense 2024 $ 2,000 2025 2,000 2026 2,000 2027 2,000 2028 2,000 Thereafter 19,833 $ 29,833

Notes Payable

Notes Payable	12 Months Ended
	Dec. 31, 2023
Notes Payable [Abstract]
NOTES PAYABLE	NOTE 4: NOTES PAYABLE On September 6, 2018, the Company issued the Amended and Restated Secured Promissory Note in the principal amount of $582,260 (the “A&R Note”). The principal amount of the A&R Note represents (i) $500,000 which Healthier Choices Management Corp. (HCMC) loaned to the Company on September 6, 2018, and (ii) $82,260, which represents the aggregate amount owed by the Company under the Original Notes as of September 6, 2018. The A&R Note, which has a maturity date of September 6, 2021, had the effect of amending and restating the Note and bears interest at the rate of 7% per annum. Pursuant to the terms of the A&R Note, the Company agreed to pay HCMC 155 weekly payments of $4,141, commencing on September 14, 2018 and ending on September 14, 2021, and a balloon payment for all remaining accrued interest and principal in the 156th week. The Company at its option has the right, by giving 15 business days’ advance notice to HCMC, to prepay a portion or all amounts outstanding under the A&R Note without penalty or premium. The balance of the note as of December 31, 2022 was $189,225, which was repaid during the year ended December 31, 2023. On September 17, 2019, the Company issued a promissory note in the principal amount of $100,000 (the “Kabbage Note”) to Kabbage, Inc. The principal amount due under the Kabbage Note bears interest at an annual rate of 37%, and requires monthly payments of principal and interest of $10,083 through maturity in September 2020. The Kabbage Note is unsecured. The balance of the note as of December 31, 2021 was $20,324, which was repaid during the year ended December 31, 2022. On September 24, 2019, the Company entered a working capital note agreement with Paypal Working Capital (“Paypal Note”), pursuant to which the Company borrowed $37,000, requiring repayment in amounts equal to 30% of sales collections processed through Paypal, but no less than $4,143, every 90 days, until the total amount of payments equals $41,430. The balance of the loan as of December 31, 2023 and 2022 was $21,797. In August 2021, the Company entered into a purchase and sale agreement with BRMS, LLC (“BRMS Note”), pursuant to which the Company received proceeds of $250,000 for the sale of future receivables totaling $308,750, to be remitted to BRMS, LLC in 52 weekly amounts totaling $5,913. The balance of the note as of December 31, 2021 was $167,308, which was repaid during the year ended December 31, 2022. In October 2022, the Company entered into a purchase and sale agreement with BRMS, LLC (“BRMS Note 2”), pursuant to which the Company received proceeds of $250,000, to be remitted to BRMS, LLC in 52 weekly amounts totaling $1,140. The balance of the note as of December 31, 2022 was $224,038, which was repaid during the year ended December 31, 2023. Payroll Protection Program Loan The Company’s long-term debt is comprised of promissory notes pursuant to the Paycheck Protection Program and Economic Injury Disaster Loan (see below), under Coronavirus Aid, Relief and Economic Security Act (“CARES ACT”) enacted on March 27, 2020 and revised under the provisions of the PayCheck Protection Flexibility Act of 2020 on June 5, 2020 and administered by the United States Small Business Administration (“SBA”). Under the terms of the loan, a portion or all of the loan is forgivable to the extent the loan proceeds are used to fund qualifying payroll, rent and utilities during a designated twenty-four In March 2021, the Company received a loan (the “March 2021 PPP Loan”) in the amount of $190,057 under the PPP. The March 2021 PPP Loan accrues interest at a rate of 1% and has an original maturity date of two years which can be extended to five years 2 by mutual agreement of the Company and SBA. The March 2021 PPP Loan contains customary events of default relating to, among other things, payment defaults and breaches of representations and warranties. During the year ended December 31, 2022, the Company received notification that the PPP Loan principal of $190,057 had been forgiven and was reflected as forgiveness of debt on the accompanying statements of operations. Economic Injury Disaster Loan On July 9, 2020 and June 24, 2020, the Company received an Economic Injury Disaster Loan (“EIDL”) in the aggregate amount of $159,900, payable in monthly instalments of principal and interest totaling $731 over 30 years beginning in June 2021. The note accrues interest at an annual rate of 3.75%. The loan is secured by all tangible and intangible property. During the year ended December 31, 2022, the Company received notification that $10,000 of EDIL loan principal had been forgiven and is reflected as forgiveness of debt on the accompanying statement of operations. The balance on this EIDL was $147,237 and $149,900 as of December 31, 2023 and 2022, respectively, and have been classified as a long-term liability in notes payable, less current portion on the accompanying balance sheets. Daiagi Note On May 18, 2022, the Company issued a promissory note in the principal amount of $250,000 (the “Daiagi Note”) to Mike Daiagi. The principal amount due under the Daiagi Note bears interest at the rate of 18% per annum payable monthly. The principal amount and accrued but unpaid interest is due and payable on the third anniversary of the issue date. The Daiagi Note and the amounts payable thereunder are unsecured obligations of the Company and shall be senior in right of payment and otherwise to all indebtedness, as provided in the Daiagi Note. As of December 31, 2023 and 2022, the balance of the Daiagi Note was $250,000. The following is a summary of notes payable activity for the years ended December 31, 2023 and 2022: Balance at January 1, 2022 $ 807,310 New issuances 500,000 Repayments of principal (272,293 ) PPP and EIDL loan forgiveness (200,057 ) Balance at December 31, 2022 $ 834,960 Forgiveness of portion of loan for early repayment (10,931 ) Repayments of principal (404,995 ) Balance at December 31, 2023 $ 419,034

Notes Payable _ Related Parties

Notes Payable – Related Parties	12 Months Ended
	Dec. 31, 2023
Notes Payable Related Parties [Abstract]
NOTES PAYABLE – RELATED PARTIES	NOTE 5: NOTES PAYABLE – RELATED PARTIES On December 17, 2020, the Company received $95,000 pursuant to a promissory note in the principal amount of $100,001 issued on January 14, 2021, to Kevin Frija (“January 14, 2021 Frija Note”), the Company’s Chief Executive Officer, President, principal financial officer, principal accounting officer and Chairman of the Board, and a significant unitholder of the Company. The principal amount due under the January 14, 2021 Frija Note bears interest at the rate of 24% per annum, and permits Mr. Frija to deduct one ACH payment from the Company’s bank account in the amount of $500 per business day until the principal amount due and accrued interest is repaid. Any unpaid principal amount and any accrued interest is due on January 14, 2022. The January 14, 2021 Frija Note is unsecured. The balance of the January 14, 2021 Frija Note as of December 31, 2021 was $5,243, which was repaid during the year ended December 31, 2022. On February 25, 2021, the Company issued a promissory note in the principal amount of $100,001 (the “February 25, 2021 Note”) to Kevin Frija, who is the Company’s Chief Executive Officer, President, principal financial officer, principal accounting officer and Chairman of the Board, and a significant stockholder of the Company. The principal amount due under the January 14, 2021 Note bears interest at the rate of 24% per annum, and the February 25, 2021 Note permits Mr. Frija to deduct one ACH payment from the Company’s bank account in the amount of $500 per business day until the principal amount due and accrued interest is repaid. Any unpaid principal amount and any accrued interest is due on February 25, 2022. The January 14, 2021 Note is unsecured. The balance of the February 25, 2021 Note as of December 31, 2021 was $15,324, which was repaid during the year ended December 31, 2022. On February 25, 2021, the Company received $75,000 pursuant to a promissory note in the principal amount of $100,001 issued in May 2021, to Kevin Frija (“April 2021 Frija Note”), the Company’s Chief Executive Officer, President, principal financial officer, principal accounting officer and Chairman of the Board, and a significant unitholder of the Company. An additional amount of $5,000 was received in January 2021. The principal amount due under the April 2021 Frija Note bears interest at the rate of 24% per annum, and permits Mr. Frija to deduct one ACH payment from the Company’s bank account in the amount of $500 per business day until the principal amount due and accrued interest is repaid. Any unpaid principal amount and any accrued interest is due in April 2022. The April 2021 Frija Note is unsecured. The balance of the April 2021 Frija Note as of December 31, 2022 was $43,550, which was repaid during the year ended December 31, 2023. From May and June 2021, the Company received $100,001 pursuant to a promissory note in the principal amount of $100,001 issued in June 2021, to Kevin Frija (“June 2021 Frija Note”), the Company’s Chief Executive Officer, President, principal financial officer, principal accounting officer and Chairman of the Board, and a significant unitholder of the Company. The principal amount due under the June 2021 Frija Note bears interest at the rate of 24% per annum, and permits Mr. Frija to deduct one ACH payment from the Company’s bank account in the amount of $500 per business day until the principal amount due and accrued interest is repaid. Any unpaid principal amount and any accrued interest is due in June 2022. The June 2021 Frija Note is unsecured. The balance of the June 2021 Frija Note as of December 31, 2022 was $68,760, which was repaid during the year ended December 31, 2023. From June through September 2021, the Company received a $100,001 pursuant to a promissory note in the principal amount of $100,001 issued in September 2021, to Kevin Frija (“September 2021 Frija Note”), the Company’s Chief Executive Officer, President, principal financial officer, principal accounting officer and Chairman of the Board, and a significant unitholder of the Company. The principal amount due under the September 2021 Frija Note bears interest at the rate of 24% per annum, and permits Mr. Frija to deduct one ACH payment from the Company’s bank account in the amount of $500 per business day until the principal amount due and accrued interest is repaid. Any unpaid principal amount and any accrued interest is due in September 2022. The June 2021 Frija Note is unsecured. The balance of the September 2021 Frija Note as of December 31, 2022 was $87,099, which was repaid during the year ended December 31, 2023. In September and November 2021, the Company received a $100,001 pursuant to a promissory note in the principal amount of $100,001 (the “November 2021 Frija Note”) to Kevin Frija, the Company’s Chief Executive Officer, President, principal financial officer, principal accounting officer and Chairman of the Board, and a significant unitholder of the Company. The principal amount due under the November 2021 Frija Note bears interest at the rate of 24% per annum, and permits Mr. Frija to deduct one ACH payment from the Company’s bank account in the amount of $500 per business day until the principal amount due and accrued interest is repaid. Any unpaid principal amount and any accrued interest is due on November 2, 2021. The November 2021 Frija Note is unsecured. The balance of the November 2021 Frija Note as of December 31, 2022 was $100,001, which was repaid during the year ended December 31, 2023. In November 2021, the Company received a $100,001 pursuant to a promissory note in the principal amount of $100,001 (the “November 2021 2nd Frija Note”) to Kevin Frija, the Company’s Chief Executive Officer, President, principal financial officer, principal accounting officer and Chairman of the Board, and a significant unitholder of the Company. The principal amount due under the November 2021 Frija Note bears interest at the rate of 24% per annum, and permits Mr. Frija to deduct one ACH payment from the Company’s bank account in the amount of $500 per business day until the principal amount due and accrued interest is repaid. Any unpaid principal amount and any accrued interest is due on November 2, 2021. The November 2021 2nd Frija Note is unsecured. The balance of the November 2021 2nd Frija Note as of December 31, 2022 was $100,001, which was repaid during the year ended December 31, 2023. On December 8, 2021, the Company issued a promissory note in the principal amount of $100,001 (the “December 2021 Note”) to Kevin Frija, who is the Company’s Chief Executive Officer, President, principal financial officer, principal accounting officer and Chairman of the Board, and a significant stockholder of the Company. The principal amount due under the December 2021 Note bears interest at the rate of 24% per annum, and the December 2021 Note permits Mr. Frija to deduct one ACH payment from the Company’s bank account in the amount of $500 per business day until the principal amount due and accrued interest is repaid. Any unpaid principal amount and any accrued interest is due on December 8, 2022. The December 2021 Note is unsecured. The balance of the December 2021 Note as of December 31, 2022 was $100,001, which was repaid during the year ended December 31, 2023. In December 2021, the Company received $60,000 and in January 2022 received $40,001 of advances pursuant to a promissory note in the principal amount of $100,001 (the “January 2022 Frija Note”) to Kevin Frija, the Company’s Chief Executive Officer, President, principal financial officer, principal accounting officer and Chairman of the Board, and a significant unitholder of the Company. The principal amount due under the January 2022 Frija Note bears interest at the rate of 24% per annum, and permits Mr. Frija to deduct one ACH payment from the Company’s bank account in the amount of $500 per business day until the principal amount due and accrued interest is repaid. Any unpaid principal amount and any accrued interest is due on January 2023. The January 2022 Frija Note is unsecured. The balance of the January 2022 Frija Note as of December 31, 2022 was $100,001, which was repaid during the year ended December 31, 2023. In January 2022, the Company received $100,001 pursuant to a promissory note in the principal amount of $100,001 (the “January 2022B Frija Note”) to Kevin Frija, the Company’s Chief Executive Officer, President, principal financial officer, principal accounting officer and Chairman of the Board, and a significant unitholder of the Company. The principal amount due under the January 2022B Frija Note bears interest at the rate of 24% per annum, and permits Mr. Frija to deduct one ACH payment from the Company’s bank account in the amount of 500 per business day until the principal amount due and accrued interest is repaid. In October of 2023, the Company increased the daily payments to $1,500 per day. Any unpaid principal amount and any accrued interest is due on January 2023. The January 2022B Frija Note is unsecured. The balance of the January 2022B Frija Note December 31, 2022 was $100,001, which was repaid during the year ended December 31, 2023. In January 2022, the Company received $101,000 pursuant to a promissory note in the principal amount of $100,001 (the “January 2022C Frija Note”) to Kevin Frija, the Company’s Chief Executive Officer, President, principal financial officer, principal accounting officer and Chairman of the Board, and a significant unitholder of the Company. The principal amount due under the January 2022C Frija Note bears interest at the rate of 24% per annum, and permits Mr. Frija to deduct one ACH payment from the Company’s bank account in the amount of 500 per business day until the principal amount due and accrued interest is repaid. In October of 2023, the Company increased the daily payments to $1,500 per day. Any unpaid principal amount and any accrued interest is due in January 2023. The January 2022C Frija Note is unsecured. The balance of the January 2022C Frija Note December 31, 2022 was $100,001, which was repaid during the year ended December 31, 2023. In March 2022, the Company received $101,000 pursuant to a promissory note in the principal amount of $100,001 (the “March 2022 Frija Note”) to Kevin Frija, the Company’s Chief Executive Officer, President, principal financial officer, principal accounting officer and Chairman of the Board, and a significant unitholder of the Company. The principal amount due under the March 2022 Frija Note bears interest at the rate of 24% per annum, and permits Mr. Frija to deduct one ACH payment from the Company’s bank account in the amount of 500 per business day until the principal amount due and accrued interest is repaid. In October of 2023, the Company increased the daily payments to $1,500 per day. Any unpaid principal amount and any accrued interest is due in March 2023. The March 2022 Frija Note is unsecured. The balance of the March 2022 Frija Note December 31, 2022 was $100,001, which was repaid during the year ended December 31, 2023. In April 2022, the Company received $100,001 pursuant to a promissory note in the principal amount of $100,001 (the “April 2022 Frija Note”) to Kevin Frija, the Company’s Chief Executive Officer, President, principal financial officer, principal accounting officer and Chairman of the Board, and a significant unitholder of the Company. The principal amount due under the April 2022 Frija Note bears interest at the rate of 24% per annum, and permits Mr. Frija to deduct one ACH payment from the Company’s bank account in the amount of 500 per business day until the principal amount due and accrued interest is repaid. In October of 2023, the Company increased the daily payments to $1,500 per day. Any unpaid principal amount and any accrued interest is due on April 7, 2023. The April 2022 Frija Note is unsecured. The balance of the April 2022 Frija Note December 31, 2023 and 2022 was $50,809 and $100,001, respectively. In April 2022, the Company received $52,000 and in September 2022 received $48,001 of advances pursuant to a promissory note in the principal amount of $100,001 (the “June 2022 Frija Note”) to Kevin Frija, the Company’s Chief Executive Officer, President, principal financial officer, principal accounting officer and Chairman of the Board, and a significant unitholder of the Company. The principal amount due under the May 2022 Frija Note bears interest at the rate of 24% per annum, and permits Mr. Frija to deduct one ACH payment from the Company’s bank account in the amount of 500 per business day until the principal amount due and accrued interest is repaid. In October of 2023, the Company increased the daily payments to $1,500 per day. Any unpaid principal amount and any accrued interest is due in May 2023. The May 2022 Frija Note is unsecured. The balance of the May 2022 Frija Note as of December 31, 2023 and 2022 was $100,001. In September 2022, the Company received $1,000 and in October 2022 received $14,000 of advances pursuant to a promissory note in the principal amount of $100,001 (the “September 2022 Note”) to Kevin Frija, the Company’s Chief Executive Officer, President, principal financial officer, principal accounting officer and Chairman of the Board, and a significant stockholder of the Company. The principal amount due under the September 2022 Note bears interest at the rate of 24% per annum, and the September 2022 Note permits Mr. Frija to deduct one ACH payment from the Company’s bank account in the amount of 500 per business day until the principal amount due and accrued interest is repaid. In October of 2023, the Company increased the daily payments to $1,500 per day. Any unpaid principal amount and any accrued interest is due on September 20, 2023. The September 2022 Note is unsecured. The balance of the September 2022 Note as of December 31, 2023 and 2022 was $15,000. The following is a summary of notes payable – related parties’ activity for the years ended December 31, 2023 and 2022: Balance at January 1, 2022 $ 670,493 New borrowings 555,005 Repayments of principal (111,080 ) Balance at December 31, 2022 1,114,418 Repayments of principal (948,608 ) Balance at December 31, 2023 $ 165,810

Convertible Notes Payable

Convertible Notes Payable	12 Months Ended
	Dec. 31, 2023
Convertible Notes Payable [Abstract]
CONVERTIBLE NOTES PAYABLE	NOTE 6: CONVERTIBLE NOTES PAYABLE Brikor Note On February 15, 2019, the Company issued a senior convertible promissory note in the principal amount of $200,000 to Brikor LLC. The principal amount due under the Brikor Note bears interest at the rate of 18% per annum. The principal amount and accrued but unpaid interest (to the extent not converted in accordance with the terms of the Brikor Note) is due and payable on the third anniversary of the issue date. The Brikor Note and the amounts payable thereunder are unsecured obligations of the Company and shall be senior in right of payment and otherwise to all indebtedness, as provided in the Brikor Note. At any time after the first anniversary of the issue date, the holder may require the Company, upon at least 30 business days’ written notice, to redeem all or any portion of the Brikor Note. The portion of the Brikor Note subject to redemption will be redeemed by the Company in cash. The Brikor Note is convertible into common units of the Company. Pursuant to the terms of the Brikor Note, Brikor has the right, at its option, to convert any portion of the outstanding and unpaid Conversion Amount (as hereinafter defined) into common units in accordance with the provisions of the Brikor Note at the Conversion Rate (as hereinafter defined). The number of common units issuable upon conversion of any Conversion Amount will be determined by dividing (x) such Conversion Amount by (y) $0.10 (subject to adjustment as set forth in the Brikor Note) (such result, the “Conversion Rate”). “Conversion Amount” means the sum of (A) the portion of the principal balance of the Brikor Note to be converted with respect to which the determination is being made, (B) accrued and unpaid interest with respect to such principal balance, if any, and (C) the Default Balance (other than any amount thereof within the purview of foregoing clauses (A) or (B)), if any. The balance of the note as of December 31, 2023 and 2022 was $95,965 and $158,527 . Daiagi and Daiagi Note On February 15, 2019, the Company issued a senior convertible promissory note in the principal amount of $200,000 (the “Daiagi and Daiagi Note”) to Mike Daiagi and Mathew Daiagi jointly (the “Daiagis”). The principal amount due under the Daiagi and Daiagi Note bears interest at the rate of 18% per annum. The principal amount and accrued but unpaid interest (to the extent not converted in accordance with the terms of the Daiagi and Daiagi Note) is due and payable on the third anniversary of the issue date. The Daiagi and Daiagi Note and the amounts payable thereunder are unsecured obligations of the Company and shall be senior in right of payment and otherwise to all indebtedness, as provided in the Daiagi and Daiagi Note. At any time after the first anniversary of the issue date, the holder may require the Company, upon at least 30 business days’ written notice, to redeem all or any portion of the Daiagi and Daiagi Note. The portion of the Daiagi and Daiagi Note subject to redemption will be redeemed by the Company in cash. The Daiagi and Daiagi Note is convertible into common units of the Company. Pursuant to the terms of the Daiagi and Daiagi Note, the Daiagi’s have the right, at their option, to convert any portion of the outstanding and unpaid Conversion Amount into common units in accordance with the provisions of the Daiagi and Daiagi Note at the Conversion Rate. The number of common units issuable upon conversion of any Conversion Amount will be determined by dividing (x) such Conversion Amount by (y) $0.10 (subject to adjustment as set forth in the Daiagi and Daiagi Note The balance of the note as of December 31, 2023 and 2022 was $95,965 and $157,473, respectively. Amber Investments Note On February 15, 2019, the Company issued a senior convertible promissory note in the principal amount of $200,000 (the “Amber Investments Note”) to Amber Investments LLC (“Amber Investments”). The principal amount due under the Amber Investments Note bears interest at the rate of 18% per annum. The principal amount and accrued but unpaid interest (to the extent not converted in accordance with the terms of the Amber Investments Note) is due and payable on the third anniversary of the issue date. The Amber Investments Note and the amounts payable thereunder are unsecured obligations of the Company and shall be senior in right of payment and otherwise to all indebtedness, as provided in the Amber Investments Note. At any time after the first anniversary of the issue date, the holder may require the Company, upon at least 30 business days’ written notice, to redeem all or any portion of the Amber Investments Note. The portion of the Amber Investments Note subject to redemption will be redeemed by the Company in cash. The Amber Investments Note is convertible into common units of the Company. Pursuant to the terms of the Amber Investments Note, Amber Investments has the right, at its option, to convert any portion of the outstanding and unpaid Conversion Amount into common units in accordance with the provisions of the Amber Investments Note at the Conversion Rate. The number of common units issuable upon conversion of any Conversion Amount will be determined by dividing (x) such Conversion Amount by (y) $0.10 (subject to adjustment as set forth in the Amber Investments Note). The balance of the note as of December 31, 2023 and 2022 was $95,965 and $158,527, respectively. K& S Pride Note On February 19, 2019, the Company issued a senior convertible promissory note in the principal amount of $200,000 (the “K & S Pride Note”) to K & S Pride Inc. (“K & S Pride”). The principal amount due under the K & S Pride Note bears interest at the rate of 18% per annum. The principal amount and accrued but unpaid interest (to the extent not converted in accordance with the terms of the K & S Pride Note) is due and payable on the third anniversary of the issue date. The K& S Pride Note and the amounts payable thereunder are unsecured obligations of the Company and shall be senior in right of payment and otherwise to all indebtedness, as provided in the K & S Pride Note. At any time after the first anniversary of the issue date, the holder may require the Company, upon at least 30 business days’ written notice, to redeem all or any portion of the K & S Pride Note. The portion of the K & S Pride Note subject to redemption will be redeemed by the Company in cash. The K & S Pride Note is convertible into common units of the Company. Pursuant to the terms of the K & S Pride Note, K & S Pride has the right, at its option, to convert any portion of the outstanding and unpaid Conversion Amount into common units in accordance with the provisions of the K & S Pride Note at the Conversion Rate. The number of common units issuable upon conversion of any Conversion Amount will be determined by dividing (x) such Conversion Amount by (y) $0.10 (subject to adjustment as set forth in the K & S Pride Note). The balance of the note as of December 31, 2023 and 2022 was $97,330 and $159,576, respectively. Surplus Depot Note On February 20, 2019, the Company issued a senior convertible promissory note in the principal amount of $200,000 (the “Surplus Depot Note”) to Surplus Depot Inc. (“Surplus Depot”). The principal amount due under the K & S Pride Note bears interest at the rate of 18% per annum. The principal amount and accrued but unpaid interest (to the extent not converted in accordance with the terms of the Surplus Depot Note) is due and payable on the third anniversary of the issue date. The Surplus Depot Note and the amounts payable thereunder are unsecured obligations of the Company and shall be senior in right of payment and otherwise to all indebtedness, as provided in the Surplus Depot Note. At any time after the first anniversary of the issue date, the holder may require the Company, upon at least 30 business days’ written notice, to redeem all or any portion of the Surplus Depot Note. The portion of the Surplus Depot Note subject to redemption will be redeemed by the Company in cash. The Surplus Depot Note is convertible into common units of the Company. Pursuant to the terms of the Surplus Depot Note, Surplus Depot has the right, at its option, to convert any portion of the outstanding and unpaid Conversion Amount into common units in accordance with the provisions of the Surplus Depot Note at the Conversion Rate. The number of common units issuable upon conversion of any Conversion Amount will be determined by dividing (x) such Conversion Amount by (y) $0.10 (subject to adjustment as set forth in the Surplus Depot Note). The balance of the note as of December 31, 2023 and 2022 was $95,965 and $158,527, respectively.

Partners_ Deficit

Partners’ Deficit	12 Months Ended
	Dec. 31, 2023
Partners’ Deficit [Abstract]
PARTNERS’ DEFICIT	NOTE 7: PARTNERS’ DEFICIT The company is authorized to issue 100,000,00 Amendment to Partnership Agreement On January 23, 2020, executed the Second Amendment (the “Second Amendment”) to Limited Partnership Agreement (the “Agreement”) in order to create a new class of Company securities titled Class A preferred units. Pursuant to Section 5.6 of the Agreement, Soleil Capital Management LLC, the Company’s general partner (the “General Partner”) may, without the approval of the Company’s limited partners, issue additional Company securities for any Company purpose at any time and from time to time for such consideration and on such terms and conditions as the General Partner shall determine in its sole discretion, all without the approval of any limited partners, and that each additional Company interest authorized to be issued by the Company may be issued in one or more classes, or one of more series of any such classes, with such designations, preferences, rights, powers and duties as shall be fixed by the General Partner in its sole discretion. Pursuant to Section 13.1 of the Agreement, the General Partner may, without the approval of any partner, any unitholder or any other person, amend any provision of the Agreement to reflect any amendment expressly permitted in the Agreement to be made by the General Partner acting along, therefore including the creation of a new class of Company securities. The designation, powers, preferences and rights of the Class A preferred units and the qualifications, limitations and restrictions thereof are contained in the Second Amendment, and are summarized as follows: Number and Stated Value. The number of authorized Class A preferred units is 1,000,000. Each Class A preferred unit will have a stated value of $2.00 (the “Stated Value”). Rights. Except as set forth in the Second Amendment, each Class A preferred unit has all of the rights, preferences and obligations of the Company’s common units as set forth in the Agreement and shall be treated as a common unit for all other purposes of the Agreement. Dividends . Rate Liquidation pari passu pari passu Conversion Rights. Conversio n Conversion Price Conversion Limitation

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2023
Commitments and Contingencies [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 8: COMMITMENTS AND CONTINGENCIES Lease Agreement Warehouse and Office Space – Related Party In October 2019, the Company entered into a 5-year lease of approximately 9,819 square feet of warehouse store and office space with an entity of which the Company’s chief executive officer is an owner. The lease requires base monthly rent of $11,100. Effective January 1, 2022, the monthly rent increased to $15,500. The Company has annual options to extend for one-year, during which period rent will increase 3% annually. At inception of the lease, the Company recorded a right to use asset and obligation of $378,426, equal to the present value of remaining payments of minimum required lease payments. As a result of the 2022 increase in monthly rent, the Company recorded additional right of use assets and obligations of $109,993. On June 22, 2022, a lease termination notice was signed terminating the lease, effective June 30, 2022, and requiring the Company to surrender the premises by July 31, 2022. The lease was derecognized in July 2022. Warehouse and Office Space On May 19, 2022, the Company entered into a 5-year lease of approximately 3,100 square feet of warehouse and office space. The lease requires base monthly rent of $3,358 per month for the first year and provides for 5% increase in base rent on each anniversary date. At inception of the lease, the Company recorded a right to use asset and obligation of $157,363, equal to the present value of remaining payments of minimum required lease payments. As of December 31, 2023 and 2022, right-of-use assets (“ROU”) are summarized as follows: 2023 2022 Warehouse and office lease right-of-use assets $ 157,363 $ 157,364 Less: accumulated amortization (38,924 ) (13,509 ) Right-of-use-assets, net $ 118,439 $ 143,855 As of December 31, 2023 and 2022, operating lease liabilities related to the ROU assets are summarized as follows: 2023 2022 Lease liabilities related to warehouse and office lease right-of-use assets $ 123,972 $ 146,326 Less: current portion of lease liabilities (27,903 ) (22,354 ) Non-Current lease liabilities, net of current portion $ 96,069 $ 123,972 As of December 31, 2023, the remaining lease term remaining is 3.38 years and the imputed interest rate is 14%. The following table presents the maturity of the Company’s operating lease liabilities as of December 31, 2023: Years Ending December 31, 2024 $ 43,549 2025 45,727 2026 48,013 2027 20,410 Less: discount to fair value (33,727 ) Total $ 123,972 The Company amortized $25,415 and $124,613 of the right to use asset during the years ended December 31, 2023, and 2022, respectively. Rent expense for the years ended December 31, 2023 and 2022 was $71,338 and $159,982, respectively. Legal Matters From time to time, we may be involved in litigation relating to claims arising out of our operations in the normal course of business. There are no pending or threatened lawsuits that could reasonably be expected to have a material effect on the results of our operations and there are no proceedings in which any of our directors, officers or affiliates, or any registered or beneficial unitholder, is an adverse party or has a material interest adverse to our interest. On April 20, 2023, the Company entered into a Litigation Resolution Agreement (the “Agreement”) with Safa Goods, LLC regarding trademark and patent infringements of Company branded products. Pursuant to the terms of the Agreement, the Company is to receive cash payments $5,300,197 over the next 18-months which will be recognized as settlement income when received due to uncertainty in timing and amount to be received. The Company received cash payments under the Agreement totaling $2,400,172, net of settlement legal fees totaling $932.639, during the year ended December 31, 2023, and are included in net settlement income in the accompanying statements of operations.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
NCOME TAXES	NOTE 9: INCOME TAXES The Company has recorded income taxes in accordance with ASC 740, “Income Taxes.” This standard necessitates the recognition of deferred tax liabilities and assets for the expected future tax consequences of differences between the carrying amounts of assets and liabilities for financial reporting purposes and their respective tax bases. In the year ended December 31, 2023 the Company recorded a net income before income taxes of $3,812,605, representing a shift from previous years of losses. As of December 31, 2023 and 2022, the Company’s net operating loss (NOL) carryforwards amounted to $0 and $341,300, respectively which are available to mitigate future taxable income. Deferred tax assets and liabilities have been accounted for to mirror the net tax effects of temporary differences between the book and tax bases of assets and liabilities. The recognition and measurement of these deferred tax accounts follow the guidelines established by ASC 740, which requires the assessment of future taxable income, the reversal of existing taxable temporary differences, and the implementation of tax planning strategies. For the year ended December 31, 2022 a valuation allowance was established against deferred tax assets to the extent it is more likely than not that some portion or all of the deferred tax assets may not be realized. The decision to record a valuation allowance is based on the consideration of all available evidence, both positive and negative, including recent earnings history. No allowance was recorded for the year ended December 31, 2023. The total income tax provision for the years ending December 31, 2023 and 2022 has been calculated based on the taxable income, application of current tax laws, and utilization of NOL carryforwards. This calculation reflects both current year tax expense (or benefit) and the change in net deferred tax assets or liabilities. The items accounting for the difference between income taxes at the effective Federal statutory rate and the provision for income taxes for the years ended December 31, 2023 and 2022 were as follows: Years Ended 2023 2022 Income tax expense at U.S. statutory rate $ (800,647 ) $ 71,673 State Income taxes, net of federal benefit) (165,658 ) 14,829 Change in Valuation allowance 86,502 (86,502 ) Total Income Tax Expense $ (879,803 ) $ - The Company’s approximate net deferred tax asset as of December 31, 2023 and 2022 was as follows: Years Ended 2023 2022 Net operating loss Carryforward – Federal and State - 341,300 Net deferred tax assets before valuation allowance - 86,502 Valuation allowance - (86,502 ) Deferred tax assets end of year $ - $ - The NOL carryforwards are subject to limitations under tax law, which may cap the annual amount that can be utilized to offset future taxable income. The Company closely monitors these limitations to ensure optimal use of NOL carryforwards within the confines of the law. The Company’s tax filings are in compliance with relevant tax laws and regulations. The income tax returns open to examination by tax authorities, and the Company is prepared to defend its tax positions if necessary.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 10: SUBSEQUENT EVENTS Effective January 1, 2024, the Company entered into an Exclusive Distribution Agreement with Turning Point Brands Canada. which grants Turning Point Brands Canada (“TPBC”) exclusive rights to sell and distribute HONEYSTICK brand vape and smoking products in Canada for a term of 36 months, with provisions for automatic renewal based on the achievement of specific sales targets. Pursuant to the Agreement, the Company has granted TPBC (1) The exclusive right to sell and distribute the HONEYSTICK brand products within Canada, subject to achieving certain minimum sales requirements on a cumulative rolling 12-month basis. Failure to meet these sales requirements allows the Company to notify TPBC of its intention to withdraw the exclusivity, provided a six-month cure period is given for TPBC to meet the sales benchmarks. (2) A royalty-free, fully paid license to use the Company’s trademarks and logos within Canada for marketing and sales purposes, including the right to sublicense to affiliates and customers. (3) The commitment that TPBC will purchase the Products exclusively from the Company, maintaining the integrity of the distribution channel. In exchange, TPBC agrees to adhere to specific obligations including, but not limited to, promoting the distribution and sale of the Products within the territory, maintaining sufficient inventory, and adhering to the Company’s pricing and payment terms. The Agreement specifies payment terms of 50% upon order placement and 50% upon delivery, with a 3% marketing fund credited quarterly based on purchases. The Agreement provides for automatic renewal for an additional two years upon cumulative achievement of sales requirements during the initial term. However, it also outlines conditions under which either party may terminate the Agreement, including failure to remedy a material breach or insolvency events. In February 2024, the Company initiated a voluntary recall of approximately 62,200 lighters due to a missing child safety feature. Under ASC 606, these products are not eligible for revenue recognition, as revenue cannot be recognized for amounts that are not expected to be entitled. Consequently, the Company recorded this as a refund liability. The total impact of the recall, amounting to $198,068, has been recognized against revenues and receivables for potential credits associated with the recalled products. The Company has begun processing claims and returns stemming from this recall. To date, the volume of returns has been minimal, and it is not anticipated that returns will exceed the revenue amount already written off. The Company has accounted for this adjustment as a liability and will continue to reevaluate its assumptions based on incoming data.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Pay vs Performance Disclosure
Net Income (Loss)	$ 2,932,802	$ (203,697)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Dec. 31, 2023
Trading Arrangements, by Individual
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

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
	Dec. 31, 2023
Summary of Significant Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”).
Financial Condition	Financial Condition As reflected in the financial statements, the Company generated positive cash flows from operations of $3,481,356, had positive working capital of $959,344 and had cash of $1,767,260 as of December 31, 2023. These factors serve to mitigate the conditions that historically raised substantial doubt about the Company’s ability to continue as a going concern. The Company believes that the Company has sufficient cash and positive cash flows to meet its obligations for a minimum of twelve months from the date of issuance of these financial statements.
Use of Estimates	Use of Estimates U.S. Generally Accepted Accounting Principles (“GAAP”) requires the Company to make judgments, 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, the reported amounts of revenues and expenses, cash flows and the related footnote disclosures during the period. On an on-going basis, the Company reviews and evaluates its estimates and assumptions. Actual results could differ from these estimates. Significant estimates impacting the financial statements for the years ending December 31, 2023, and 2022, include the assumptions used in determining the collectability of accounts receivable, deferred tax assets and liabilities, the fair value and estimated useful lives of intangible assets, and the assumptions used in calculating lease and recall liabilities.
Cash	Cash Cash is carried at cost and represents cash on hand, demand deposits placed with banks or other financial institutions and all highly liquid investments with an original maturity of three months or less as of the purchase date of such investments. The Company had no cash equivalents on December 31, 2023 and 2022. The Company’s cash is held at major commercial banks, which may at times exceed the Federal Deposit Insurance Corporation (“FDIC”) limit. To date, the Company has not experienced any losses on its invested cash. On December 31, 2023 and 2022, the Company had approximately $947,184
Accounts Receivable	Accounts Receivable The Company evaluates the collectability of accounts receivable based on a combination of factors. In cases where the Company becomes aware of circumstances that may impair a specific customer’s ability to meet its financial obligations subsequent to the original sale, the Company will recognize an allowance against amounts due, and thereby reduce the net recognized receivable to the amount the Company reasonably believes will be collected. During the year ended December 31, 2023, one of the Company’s vendors filed for bankruptcy and another is insolvent. Consequently, the Company does not anticipate being paid and has written off the remaining accounts receivable balance of $183,337 from this vendor as bad debt. For all other customers, the Company recognizes an allowance for expected credit losses based on the length of time the receivables are past due and consideration of other factors such as industry conditions, the current business environment and the Company’s historical payment experience. An allowance for credit losses is established as losses are estimated to have occurred through a provision for bad debts charged to earnings. This evaluation is inherently subjective and requires estimates that are susceptible to significant revisions as more information becomes available. As of December 31, 2023 and 2022, the Company had an allowance for expected credit loss of $10,925 and $0, respectively.
Inventory	Inventory Inventory consisting of finished products is stated at the lower of cost or net realizable value. At each balance sheet date, the Company evaluates its ending inventories for excess quantities and obsolescence. This evaluation primarily includes an analysis of forecasted demand in relation to the inventory on hand, among consideration of other factors. The physical condition (e.g., age and quality) of the inventories is also considered in establishing its valuation. Based upon the evaluation, provisions are made to reduce excess or obsolete inventories to their estimated net realizable values. Once established, write-downs are considered permanent adjustments to the cost basis of the respective inventories. These adjustments are estimates, which could vary significantly, either favorably or unfavorably, from the amounts that the Company may ultimately realize upon the disposition of inventories if future economic conditions, customer inventory levels, product discontinuances, sales return levels or competitive conditions differ from the Company’s estimates and expectations. As of December 31, 2023 and 2022, the Company had recorded a provision for obsolescence of $0.
Leases	Leases In February 2016, the Financial Accounting Standards Board (the “FASB”) issued Accounting Standards Update (“ASU”) No. 2016-02 (Topic 842). Topic 842 amended several aspects of lease accounting, including requiring lessees to recognize leases with a term greater than one year as a right-of-use asset and corresponding liability, measured at the present value of the lease payments. In July 2018, the FASB issued supplemental adoption guidance and clarification to Topic 842 within ASU 2018-10 “Codification Improvements to Topic 842, Leases” and ASU 2018-11 “Leases (Topic 842): Targeted Improvements.” The new guidance aims to increase transparency and comparability among organizations by requiring lessees to recognize lease assets and lease liabilities on the balance sheet and requiring disclosure of key information about leasing arrangements. A modified retrospective application is required with an option to not restate comparative periods in the period of adoption. The Company, effective January 1, 2019, has adopted the provisions of the new standard. The Company decided to use the practical expedients available upon adoption of Topic 842 to aid the transition from current accounting to provisions of Topic 842. The package of expedients will effectively allow the Company to run off existing leases, as initially classified as operating and classify new leases after implementation under the new standard as the business evolves. The Company has an operating lease principally for warehouse and office space. Management evaluates each lease independently to determine the purpose, necessity to its future operations in addition to other appropriate facts and circumstances. The Company adopted Topic 842 using a modified retrospective approach for its existing lease at January 1, 2019. The adoption of Topic 842 impacted the Company’s balance sheet by the recognition of the operating lease right-of-use assets and the liability for operating leases. The lease liability is based on the present value of the remaining lease payments, discounted using a market based incremental borrowing rate as the effective date of January 1, 2019 using current estimates as to lease term including estimated renewals for each operating lease. As of January 1, 2019, the Company recorded an adjustment of approximately $387,000 to operating lease right-to-use asset and the right to use lease liability.
Revenue Recognition	Revenue Recognition The Company recognizes revenues when its customer obtains control of promised goods or services, in an amount that reflects the consideration which it expects to receive in exchange for those goods. The Company recognizes revenues following the five-step model prescribed under ASU No. 2014-09: (i) identify contract(s) 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; and (v) recognize revenues when (or as) we satisfy the performance obligation. Revenues from product sales are recognized when the customer obtains control of the Company’s product, which occurs at a point in time, typically upon shipment to the customer. The Company expenses incremental costs of obtaining a contract as and when incurred if the expected amortization period of the asset that it would have recognized is one year or less or the amount is immaterial. 100% of the Company’s revenues for the year ended December 31, 2023 and 2022, were recognized when the customer obtained control of the Company’s product, which occurred at a point in time, typically upon shipment to the customer. Royalty revenues consist of license and sublicense agreements to use the Company’s intellectual property in exchange for a sales-based royalty. Royalty revenue is recognized over time as the performance obligations are satisfied by licensees and sublicensees through sales of licensed products. The Company records contract liabilities when cash payments are received or due in advance of satisfaction of performance obligations by licensees and sublicensees. During the year ended December 31, 2023, the Company received cash payments totaling $3,000,000 for the prepayment of royalties pursuant to a license agreement executed on January 2, 2023. The license agreement provides for monthly royalties to the Company totaling 5% of gross sales of licensed products by licensee and provides the licensee exclusive use of certain trademark and patent assets for an initial term of six months commencing March 2023 and expiring in September 2023. The Company is recognizing prepaid royalties over the initial term of exclusivity. The license agreement requires monthly minimum royalty payments of $500,000 to maintain exclusivity on a month-to-month basis beyond September 2023. The sublicense agreement executed in March 2023 provides for monthly royalties to the Company totaling 5% of gross sales of licensed products by sublicensee and provides the sublicensee exclusive use of certain trademark and patent assets in exchange for minimum monthly royalty payments totaling $250,000 beginning June 2023. The Company recognizes sublicense royalty revenue in the same period as the sublicensee for sales of licensed products and royalty receivable as of December 31, 2023 represents sublicense royalties earned from December 2023 sales of licensed products. The following table provides information about contract liabilities for the year ended December 31, 2023: Contract Liabilities Balance at December 31, 2022 $ - Cash received from prepayment of royalty revenue 3,000,000 Recognition of royalty revenue (3,000,000 ) Balance at December 31, 2023 $ - The following table provides information about accounts receivable, royalty receivable and contract liabilities from contracts with customers: Accounts Royalty December 31, 2022 $ 355,280 $ - December 31, 2023 $ 337,774 $ 88,286 Voluntary Recall In February 2024, the Company initiated a voluntary recall of approximately 62,200 lighters due to a missing child safety feature. Under ASC 606, these products are not eligible for revenue recognition, as revenue cannot be recognized for amounts that are not expected to be entitled. Consequently, the Company recorded this as a refund liability. The total impact of the recall, amounting to $198,068, has been recognized against revenues and receivables for potential credits associated with the recalled products. The Company has begun processing claims and returns stemming from this recall. To date, the volume of returns has been minimal, and it is not anticipated that returns will exceed the revenue amount already written off. The Company has accounted for this adjustment as a liability and will continue to reevaluate its assumptions based on incoming data.
Customer Concentration	Customer Concentration During the year ended December 31, 2023, four customer accounted for approximately 47% of the Company’s net revenues. Receivables from these customers as of December 31, 2023 totaled $270,043. During the year ended December 31, 2022, two customers accounted for approximately 41% of the Company’s net revenues. Accounts receivable from the customers as of December 31, 2022 totaled $178,796.
Unit-Based Compensation	Unit-Based Compensation Unit-based payments to employees, including grants of employee stock options are recognized as compensation expense in the financial statements based on their fair values, in accordance with FASB Accounting Standards Codification (“ASC”) Topic 718. That expense is recognized over the period during which an employee is required to provide services in exchange for the award, known as the requisite service period (usually the vesting period). The Company had no common stock options or common stock equivalents granted or outstanding for all periods presented. The Company may issue units as compensation in future periods for employee services. The Company may issue restricted units to consultants for various services. Cost for these transactions will be measured at the fair value of the consideration received or the fair value of the equity instruments issued, whichever is more reliably measurable. The value of the common stock is to be measured at the earlier of: (i) the date at which a firm commitment for performance by the counterparty to earn the equity instruments is reached, or (ii) the date at which the counterparty’s performance is complete. The Company may issue units as compensation in future periods for services associated with the registration of the common units.
Convertible Instruments	Convertible Instruments The Company evaluates and accounts for conversion options embedded in convertible instruments in accordance with ASC 815, Derivatives and Hedging Activities. Applicable accounting principles generally accepted in the United States of America (“GAAP”) require companies to bifurcate conversion options from their host instruments and account for them as free-standing derivative financial instruments according to certain criteria. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under other GAAP with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. The Company accounts for convertible instruments (when it has been determined that the embedded conversion options should not be bifurcated from their host instruments) as follows: The Company records, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their stated date of redemption. The Company accounts for the conversion of convertible debt when a conversion option has been bifurcated using the general extinguishment standards. The debt and equity linked derivatives are removed at their carrying amounts and the units issued are measured at their then-current fair value, with any difference recorded as a gain or loss on extinguishment of the two separate accounting liabilities.
Fair Value	Fair Value The carrying values of the Company’s notes payables, convertible notes, and accounts payable and accrued expenses approximates their fair values because of the short-term nature of these instruments.
Basic and Diluted Net Income (Loss) Per Unit	Basic and Diluted Net Income (Loss) Per Unit The Company computes net loss per unit in accordance with FASB ASC 260, “Earnings per Share”. ASC 260 requires presentation of both basic and diluted earnings per unit (“EPS”) on the face of the statement of operations. Basic EPS is computed by dividing net loss available to common unitholders by the weighted average number of common units outstanding during the period. Diluted EPS gives effect to all dilutive potential common units outstanding during the period including stock options, using the treasury stock method, and convertible notes, using the if-converted method. Diluted EPS excludes all dilutive potential common units if their effect is anti-dilutive. In the year ended December 31, 2022, 8,607,440 units underlying convertible notes were excluded from the calculation of diluted loss per share for the years ended December 31, 2022 because their effect was antidilutive. The following summarizes the calculation of diluted income per unit for the year ended December 31, 2022: Weighted Net Income Basic & Diluted 88,804,305 $ (203,697 ) Net Income Per Common Unit - Basic & Diluted $ (0.00 ) In the year ended December 31, 2023, 4,811,900 units underlying convertible notes were dilutive for the year ended December 31, 2023 and were included in the calculation of diluted income per unit for the year ended December 31, 2023. The following summarizes the calculation of diluted income per units for the year ended December 31, 2023: Weighted Average Units Net Income Basic 88,804,035 $ 2,932,802 Convertible Debt 4,811,900 127,643 Diluted 93,615,935 $ 3,060,445 Net Income Per Common Unit - Diluted $ 0.03 Net Income Per Common Unit - Basic $ 0.03
Income Taxes	Income Taxes Deferred income tax assets and liabilities arise from temporary differences between the financial statements and tax basis of assets and liabilities, as measured by the enacted tax rates, which are expected to be in effect when these differences reverse. Deferred tax assets and liabilities are classified as current or non-current, depending upon the classification of the asset or liabilities to which they relate. Deferred tax assets and liabilities not related to an asset or liability are classified as current or non-current depending on the periods in which the temporary differences are expected to reverse. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. The Company follows the provisions of FASB ASC 740-10, “Uncertainty in Income Taxes”. Certain recognition thresholds must be met before a tax position is recognized in the financial statements. An entity may only recognize or continue to recognize tax positions that meet a “more-likely-than-not” threshold. The Company does not believe it has any uncertain tax positions as of December 31, 2023 and 2022 that would require either recognition or disclosure in the accompanying financial statements.
Recent Accounting Pronouncements	Recent Accounting Pronouncements From time to time, new accounting pronouncements are issued by the FASB or other standard setting bodies that may have an impact on the Company’s accounting and reporting. The Company believes that such recently issued accounting pronouncements and other authoritative guidance for which the effective date is in the future either will not have an impact on its accounting or reporting or that such impact will not be material to its financial position, results of operations, and cash flow when implemented. In June 2016, the FASB issued Accounting Standards Update (“ASU”) 2016-13, “ Financial Instruments – Credit Losses

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2023
Summary of Significant Accounting Policies [Abstract]
Schedule of Information About Contact Liabilities	The following table provides information about contract liabilities for the year ended December 31, 2023: Contract Liabilities Balance at December 31, 2022 $ - Cash received from prepayment of royalty revenue 3,000,000 Recognition of royalty revenue (3,000,000 ) Balance at December 31, 2023 $ -
Schedule of Accounts Receivable and Contract Liabilities	The following table provides information about accounts receivable, royalty receivable and contract liabilities from contracts with customers: Accounts Royalty December 31, 2022 $ 355,280 $ - December 31, 2023 $ 337,774 $ 88,286
Schedule of Basic and Diluted Net Loss Per Unit	The following summarizes the calculation of diluted income per units for the year ended December 31, 2023: Weighted Net Income Basic & Diluted 88,804,305 $ (203,697 ) Net Income Per Common Unit - Basic & Diluted $ (0.00 ) Weighted Average Units Net Income Basic 88,804,035 $ 2,932,802 Convertible Debt 4,811,900 127,643 Diluted 93,615,935 $ 3,060,445 Net Income Per Common Unit - Diluted $ 0.03 Net Income Per Common Unit - Basic $ 0.03

Intellectual Property (Tables)

Intellectual Property (Tables)	12 Months Ended
	Dec. 31, 2023
Intellectual Property [Abstract]
Schedule of Amortized on a Straight-Line Basis	These intangible assets are considered to have definite lives and will be amortized on a straight-line basis over their estimated useful lives, which are as follows: Purchased Asset Purchase Price Useful Life Intellectual Property $ 15,000 15 years Trademarks 10,000 15 years Trade name 5,000 15 Years Total $ 30,000
Schedule of Future Amortization Expense	The following table presents the future amortization expense related to the acquired intangible assets: For the fiscal year ending December 31, Amortization Expense 2024 $ 2,000 2025 2,000 2026 2,000 2027 2,000 2028 2,000 Thereafter 19,833 $ 29,833

Notes Payable (Tables)

Notes Payable (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Payable [Abstract]
Schedule of Notes Payable Activity	The following is a summary of notes payable activity for the years ended December 31, 2023 and 2022: Balance at January 1, 2022 $ 807,310 New issuances 500,000 Repayments of principal (272,293 ) PPP and EIDL loan forgiveness (200,057 ) Balance at December 31, 2022 $ 834,960 Forgiveness of portion of loan for early repayment (10,931 ) Repayments of principal (404,995 ) Balance at December 31, 2023 $ 419,034

Notes Payable _ Related Parti_2

Notes Payable – Related Parties (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Payable Related Parties [Abstract]
Schedule of Notes Payable – Related Parties’ Activity	The following is a summary of notes payable – related parties’ activity for the years ended December 31, 2023 and 2022: Balance at January 1, 2022 $ 670,493 New borrowings 555,005 Repayments of principal (111,080 ) Balance at December 31, 2022 1,114,418 Repayments of principal (948,608 ) Balance at December 31, 2023 $ 165,810

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2023
Commitments and Contingencies [Abstract]
Schedule of Right-of-Use Assets	As of December 31, 2023 and 2022, right-of-use assets (“ROU”) are summarized as follows: 2023 2022 Warehouse and office lease right-of-use assets $ 157,363 $ 157,364 Less: accumulated amortization (38,924 ) (13,509 ) Right-of-use-assets, net $ 118,439 $ 143,855
Schedule of Operating Lease Liabilities Related to the ROU Assets	As of December 31, 2023 and 2022, operating lease liabilities related to the ROU assets are summarized as follows: 2023 2022 Lease liabilities related to warehouse and office lease right-of-use assets $ 123,972 $ 146,326 Less: current portion of lease liabilities (27,903 ) (22,354 ) Non-Current lease liabilities, net of current portion $ 96,069 $ 123,972
Schedule of the Present Value of Remaining Payments of Minimum Required Lease Payments	As of December 31, 2023, the remaining lease term remaining is 3.38 years and the imputed interest rate is 14%. The following table presents the maturity of the Company’s operating lease liabilities as of December 31, 2023: Years Ending December 31, 2024 $ 43,549 2025 45,727 2026 48,013 2027 20,410 Less: discount to fair value (33,727 ) Total $ 123,972

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Schedule of Accounting for the Difference Between Income Taxes at the Effective Federal Statutory Rate and the Provision for Income Taxes	The items accounting for the difference between income taxes at the effective Federal statutory rate and the provision for income taxes for the years ended December 31, 2023 and 2022 were as follows: Years Ended 2023 2022 Income tax expense at U.S. statutory rate $ (800,647 ) $ 71,673 State Income taxes, net of federal benefit) (165,658 ) 14,829 Change in Valuation allowance 86,502 (86,502 ) Total Income Tax Expense $ (879,803 ) $ -
Schedule of Net Deferred Tax Asset	The Company’s approximate net deferred tax asset as of December 31, 2023 and 2022 was as follows: Years Ended 2023 2022 Net operating loss Carryforward – Federal and State - 341,300 Net deferred tax assets before valuation allowance - 86,502 Valuation allowance - (86,502 ) Deferred tax assets end of year $ - $ -

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details) - USD ($)		1 Months Ended		12 Months Ended
	Jan. 02, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Accounting Policies [Line Items]
Cash flows from operations				$ 3,481,356	$ (312,423)
Working capital				959,344
Cash				1,767,260
Invested cash				947,184	0
Cash in excess of FDIC					250,000
Other Receivables				183,337
Allowance for bad debt				10,925	0
Provision for obsolescence				$ 0	0
Operating lease right-to-use asset and right to use lease liability					$ 387,000
Revenue percentage				100%	100%
Royalty payments				$ 3,000,000
Gross sales percentage	5%		5%
Minimum royalty payment		$ 250,000		500,000
Revenue				9,853,825	$ 4,927,616
Accounts receivable and royalty receivable due from customers				$ 270,043
Percentage of net Revenue				41%
Anti-dilutive potential common shares (in Shares)				8,607,440
Convertible notes				$ 4,811,900	$ 500,000
Customer Concentration Risk [Member]
Accounting Policies [Line Items]
Accounts receivable and royalty receivable due from customers				$ 178,796
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Customer Four [Member]
Accounting Policies [Line Items]
Concentration Risk Percentage				47%
Voluntary Recall [Member]
Accounting Policies [Line Items]
Revenue				$ 198,068

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - Schedule of Information About Contact Liabilities	12 Months Ended
	Dec. 31, 2023 USD ($)
Schedule Of Information About Contact Liabilities [Abstract]
Balance
Cash received from prepayment of royalty revenue	3,000,000
Recognition of royalty revenue	(3,000,000)
Balance

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details) - Schedule of Accounts Receivable and Contract Liabilities - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Schedule of Accounts Receivable and Contract Liabilities [Abstract]
Accounts Receivable	$ 337,774	$ 355,280
Royalty Receivable	$ 88,286

Summary of Significant Accoun_6

Summary of Significant Accounting Policies (Details) - Schedule of Basic and Diluted Net Loss Per Unit - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Summary of Significant Accounting Policies (Details) - Schedule of Basic and Diluted Net Loss Per Unit [Line Items]
Weighted Average Units, Basic	88,804,305
Net Income, Basic	$ (203,697)
Weighted Average Units, Diluted	85,975,911
Net Income, Diluted	$ (2,036,970)
Net Income Per Common Unit - Diluted	$ 0.03	$ 0
Net Income Per Common Unit - Basic	$ 0
Weighted Average Shares [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Basic and Diluted Net Loss Per Unit [Line Items]
Weighted Average Units, Basic	88,804,035
Weighted Average Units, Convertible Debt	4,811,900
Weighted Average Units, Diluted	93,615,935
Net Income [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Basic and Diluted Net Loss Per Unit [Line Items]
Net Income, Basic	$ 2,932,802
Net Income, Convertible Debt	127,643
Net Income, Diluted	$ 3,060,445
Net Income Per Common Unit - Diluted	$ 0.03
Net Income Per Common Unit - Basic	$ 0.03

Summary of Significant Accoun_7

Summary of Significant Accounting Policies (Details) - Schedule of Basic and Diluted Net Loss Per Unit (Parentheticals)	12 Months Ended
	Dec. 31, 2023 USD ($) $ / shares shares
Schedule Of Basic And Diluted Net Loss Per Unit Abstract
Weighted Average Units, Diluted | shares	85,975,911
Net Income Diluted | $	$ (2,036,970)
Net Income Per Common Unit - Diluted | $ / shares	$ 0

Intellectual Property (Details)

Intellectual Property (Details) - USD ($)		12 Months Ended
	Nov. 16, 2023	Dec. 31, 2023	Dec. 31, 2022
Intellectual Property [Abstract]
Total Purchase Price	$ 30,000
Amortization of intangible asset expense		$ 167

Intellectual Property (Detail_2

Intellectual Property (Details) - Schedule of Amortized on a Straight-Line Basis	12 Months Ended
	Dec. 31, 2023 USD ($)
Intellectual Property (Details) - Schedule of Amortized on a Straight-Line Basis [Line Items]
Purchase Price	$ 30,000
Intellectual Property [Member]
Intellectual Property (Details) - Schedule of Amortized on a Straight-Line Basis [Line Items]
Purchase Price	$ 15,000
Useful Life	15 years
Trademarks [Member]
Intellectual Property (Details) - Schedule of Amortized on a Straight-Line Basis [Line Items]
Purchase Price	$ 10,000
Useful Life	15 years
Trade Names [Member]
Intellectual Property (Details) - Schedule of Amortized on a Straight-Line Basis [Line Items]
Purchase Price	$ 5,000
Useful Life	15 years

Intellectual Property (Detail_3

Intellectual Property (Details) - Schedule of Future Amortization Expense - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Schedule Of Future Amortization Expense [Abstract]
2024	$ 2,000
2025	2,000
2026	2,000
2027	2,000
2028	2,000
Thereafter	19,833
Intangible assets	$ 29,833

Notes Payable (Details)

Notes Payable (Details) - USD ($)

1 Months Ended

12 Months Ended

Aug. 31, 2021

Mar. 31, 2021

Sep. 24, 2019

Sep. 17, 2019

Sep. 06, 2018

Oct. 31, 2022

Jun. 30, 2021

Dec. 31, 2023

Dec. 31, 2022

Dec. 31, 2021

May 18, 2022

Jul. 09, 2020

Jun. 24, 2020

Notes Payable (Details) [Line Items]

Payments of principal and interest

$ 20,324

Totaling amount

$ 1,140

Proceeds from amount received

$ 250,000

A&R Note [Member]

Notes Payable (Details) [Line Items]

Principal amount

$ 582,260

Loan amount

500,000

Aggregate amount

$ 82,260

Maturity date

Sep. 06, 2021

Interest at an annual rate

7%

Weekly payments, description

Pursuant to the terms of the A&R Note, the Company agreed to pay HCMC 155 weekly payments of $4,141, commencing on September 14, 2018 and ending on September 14, 2021, and a balloon payment for all remaining accrued interest and principal in the 156th week. The Company at its option has the right, by giving 15 business days’ advance notice to HCMC, to prepay a portion or all amounts outstanding under the A&R Note without penalty or premium.

Notes payable

$ 224,038

PPP loan [Member]

Notes Payable (Details) [Line Items]

Principal amount

$ 190,057

Interest at an annual rate

1%

Original maturity term

24 years

PPP loan [Member] | Maximum [Member]

Notes Payable (Details) [Line Items]

Original maturity term

5 years

PPP loan [Member] | Minimum [Member]

Notes Payable (Details) [Line Items]

Original maturity term

2 years

March 2021 PPP Loan [Member]

Notes Payable (Details) [Line Items]

Principal amount

$ 190,057

Loan amount

$ 159,900

Economic Injury Disaster Loan [Member]

Notes Payable (Details) [Line Items]

Loan amount

$ 159,900

Instalments of principal and interest

$ 731

Debt instalments term

30 years

Accrues interest

3.75%

Received principal amount

10,000

Notes payable other

$ 147,237

149,900

Daiagi Note [Member]

Notes Payable (Details) [Line Items]

Notes payable other

250,000

Principal amount

$ 250,000

Principal interest

18%

Kabbage, Inc [Member]

Notes Payable (Details) [Line Items]

Payments of principal and interest

$ 10,083

Kabbage, Inc [Member] | Promissory Note [Member]

Notes Payable (Details) [Line Items]

Principal amount

$ 100,000

Interest at an annual rate

37%

Paypal Note [Member]

Notes Payable (Details) [Line Items]

Borrow amount

$ 37,000

Sales percentage

30%

Total amount

$ 41,430

Loan

$ 21,797

21,797

Paypal Note [Member] | Maximum [Member]

Notes Payable (Details) [Line Items]

Borrow amount

$ 4,143

BRMS, LLC [Member]

Notes Payable (Details) [Line Items]

Notes payable

$ 167,308

$ 189,225

Sale of agreement received

250,000

Sale of future receivables

308,750

Totaling amount

$ 5,913

Notes Payable (Details) - Sched

Notes Payable (Details) - Schedule of Notes Payable Activity - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of notes payable activity [Abstract]
Balance	$ 834,960	$ 807,310
New issuances	4,811,900	500,000
Repayments of principal	(404,995)	(272,293)
PPP and EIDL loan forgiveness		(200,057)
Balance	419,034	$ 834,960
Forgiveness of portion of loan for early repayment	$ (10,931)

Notes Payable _ Related Parti_3

Notes Payable – Related Parties (Details) - USD ($)

1 Months Ended

12 Months Ended

Oct. 31, 2023

Sep. 30, 2022

Apr. 30, 2022

Mar. 31, 2022

Jan. 31, 2022

Dec. 08, 2021

Nov. 30, 2021

Feb. 25, 2021

Jan. 14, 2021

Dec. 17, 2020

Oct. 31, 2022

Sep. 30, 2022

Apr. 30, 2022

Jan. 31, 2022

Nov. 30, 2021

Sep. 30, 2021

Jun. 30, 2021

Jan. 31, 2021

Dec. 31, 2023

Dec. 31, 2022

Dec. 31, 2021

May 31, 2021

April 2022 Frija Note [Member]

Notes Payable – Related Parties (Details) [Line Items]

Increased daily payments

$ 1,500

December 2021 Note [Member]

Notes Payable – Related Parties (Details) [Line Items]

Repaid amount

$ 100,001

January 2022C Frija Note [Member]

Notes Payable – Related Parties (Details) [Line Items]

Increased daily payments

1,500

January 2022B Frija Note [Member]

Notes Payable – Related Parties (Details) [Line Items]

Increased daily payments

1,500

June 2022 Frija Note [Member]

Notes Payable – Related Parties (Details) [Line Items]

Increased daily payments

1,500

March 2022 Frija Note [Member]

Notes Payable – Related Parties (Details) [Line Items]

Increased daily payments

1,500

September 2022 Note [Member]

Notes Payable – Related Parties (Details) [Line Items]

Increased daily payments

$ 1,500

Kevin Frija [Member] | From June through September 2021 [Member] | September 2021 Frija Note [Member]

Notes Payable – Related Parties (Details) [Line Items]

Repaid amount

87,099

Kevin Frija [Member] | January 2021 Frija Note [Member]

Notes Payable – Related Parties (Details) [Line Items]

Received amount

$ 95,000

Debt principal amount

$ 100,001

Debt bears interest rate

24%

Principal amount due and accrued interest

$ 500

Repaid amount

$ 5,243

Kevin Frija [Member] | January 2021 Frija Note [Member] | From May and June 2021 [Member]

Notes Payable – Related Parties (Details) [Line Items]

Repaid amount

68,760

Kevin Frija [Member] | February 2021 Frija Note [Member]

Notes Payable – Related Parties (Details) [Line Items]

Debt principal amount

$ 100,001

Debt bears interest rate

24%

Principal amount due and accrued interest

$ 500

Repaid amount

15,324

Kevin Frija [Member] | April 2021 Frija Note [Member]

Notes Payable – Related Parties (Details) [Line Items]

Received amount

75,000

$ 5,000

Debt principal amount

$ 100,001

Debt bears interest rate

24%

Principal amount due and accrued interest

$ 500

Repaid amount

43,550

Due date

April 2022

Note payable

$ 50,809

100,001

Kevin Frija [Member] | June 2021 Frija Note [Member] | From May and June 2021 [Member]

Notes Payable – Related Parties (Details) [Line Items]

Received amount

$ 100,001

Debt principal amount

$ 100,001

Debt bears interest rate

24%

Principal amount due and accrued interest

$ 500

Note payable

100,001

Kevin Frija [Member] | September 2021 Frija Note [Member] | From June through September 2021 [Member]

Notes Payable – Related Parties (Details) [Line Items]

Received amount

$ 100,001

Debt principal amount

$ 100,001

Debt bears interest rate

24%

Principal amount due and accrued interest

$ 500

Debt due date

September 2022

Kevin Frija [Member] | November 2021 Frija Note [Member] | September and November 2021 [Member]

Notes Payable – Related Parties (Details) [Line Items]

Received amount

$ 100,001

Debt principal amount

$ 100,001

$ 100,001

Debt bears interest rate

24%

24%

Principal amount due and accrued interest

$ 500

Repaid amount

100,001

Debt due date

November 2, 2021

Kevin Frija [Member] | November 2021 2nd Frija Note [Member]

Notes Payable – Related Parties (Details) [Line Items]

Received amount

$ 100,001

Debt principal amount

$ 100,001

$ 100,001

Debt bears interest rate

24%

24%

Principal amount due and accrued interest

$ 500

Debt due date

November 2, 2021

Kevin Frija [Member] | April 2022 Frija Note [Member] | April 2022 [Member]

Notes Payable – Related Parties (Details) [Line Items]

Received amount

$ 100,001

Debt principal amount

$ 100,001

$ 100,001

Debt bears interest rate

24%

24%

Principal amount due and accrued interest

$ 500

Debt due date

April 7, 2023

Note payable

100,001

Kevin Frija [Member] | December 2021 Note [Member]

Notes Payable – Related Parties (Details) [Line Items]

Debt principal amount

$ 100,001

Debt bears interest rate

24%

Principal amount due and accrued interest

$ 500

Kevin Frija [Member] | January 2022 Frija Note [Member]

Notes Payable – Related Parties (Details) [Line Items]

Received amount

$ 40,001

$ 60,000

Debt principal amount

$ 100,001

$ 100,001

Debt bears interest rate

24%

24%

Principal amount due and accrued interest

$ 500

Kevin Frija [Member] | January 2022C Frija Note [Member]

Notes Payable – Related Parties (Details) [Line Items]

Received amount

101,000

Debt principal amount

$ 100,001

$ 100,001

Debt bears interest rate

24%

24%

Principal amount due and accrued interest

$ 500

Repaid amount

100,001

Debt due date

January 2023

Kevin Frija [Member] | January 2022B Frija Note [Member]

Notes Payable – Related Parties (Details) [Line Items]

Received amount

$ 100,001

Debt principal amount

$ 100,001

$ 100,001

Debt bears interest rate

24%

24%

Principal amount due and accrued interest

$ 500

Repaid amount

100,001

Due date

January 2023

Note payable

$ 100,001

100,001

Kevin Frija [Member] | June 2022 Frija Note [Member]

Notes Payable – Related Parties (Details) [Line Items]

Received amount

$ 48,001

$ 52,000

Debt principal amount

$ 100,001

100,001

Debt bears interest rate

24%

24%

Principal amount due and accrued interest

$ 500

Due date

January 2023

Debt due date

May 2023

Kevin Frija [Member] | March 2022 Frija Note [Member]

Notes Payable – Related Parties (Details) [Line Items]

Received amount

$ 101,000

Debt principal amount

$ 100,001

Debt bears interest rate

24%

Principal amount due and accrued interest

$ 500

Repaid amount

100,001

Debt due date

March 2023

Kevin Frija [Member] | September 2022 Note [Member]

Notes Payable – Related Parties (Details) [Line Items]

Received amount

100,001

Debt principal amount

$ 1,000

$ 1,000

Debt bears interest rate

24%

24%

Principal amount due and accrued interest

$ 500

Debt due date

September 20, 2023

Note payable

$ 15,000

$ 15,000

Received promissory note

$ 14,000

Notes Payable _ Related Parti_4

Notes Payable – Related Parties (Details) - Schedule of Notes Payable – Related Parties’ Activity - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Notes Payable – Related Parties’ Activity [Abstract]
Balance	$ 1,114,418	$ 670,493
New borrowings		555,005
Repayments of principal	(948,608)	(111,080)
Balance	$ 165,810	$ 1,114,418

Convertible Notes Payable (Deta

Convertible Notes Payable (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Feb. 20, 2019	Feb. 19, 2019	Feb. 15, 2019
Brikor Note [Member]
Convertible Notes Payable (Details) [Line Items]
Debt principal amount					$ 200,000
Debt interest rate					18%
Conversion per share (in Dollars per share)	$ 0.1
Notes payable balance amount	$ 95,965	$ 158,527
Daiagi and Daiagi Note [Member]
Convertible Notes Payable (Details) [Line Items]
Debt principal amount					$ 200,000
Debt interest rate					18%
Conversion per share (in Dollars per share)	$ 0.1
Notes payable balance amount	$ 95,965	157,473
Amber Investments Note [Member]
Convertible Notes Payable (Details) [Line Items]
Debt principal amount					$ 200,000
Debt interest rate					18%
Conversion per share (in Dollars per share)	$ 0.1
Notes payable balance amount	$ 95,965	158,527
K & S Pride Note [Member]
Convertible Notes Payable (Details) [Line Items]
Debt principal amount				$ 200,000
Debt interest rate				18%
Conversion per share (in Dollars per share)	$ 0.1
Notes payable balance amount	$ 97,330	159,576
Surplus Depot Note [Member]
Convertible Notes Payable (Details) [Line Items]
Debt principal amount			$ 200,000
Conversion per share (in Dollars per share)	$ 0.1
Notes payable balance amount	$ 95,965	$ 158,527
Annual interest rate			18%

Partners_ Deficit (Details)

Partners’ Deficit (Details) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Partners’ Deficit (Details) [Line Items]
Common units issued (in Shares)	88,804,035	88,804,035
Common units to be issued (in Shares)	578,723	578,723
Beneficial ownership percentage	4.99%
Class A Preferred Units [Member]
Partners’ Deficit (Details) [Line Items]
Preferred stock shares authorized (in Shares)	1,000,000
Class A preferred value (in Dollars per share)	$ 2
Annual dividend rate	8%
Monthly basis rate	0.6666%
Conversion Price	85%
Discount rate	15%
Convertible Debt [Member]
Partners’ Deficit (Details) [Line Items]
Shares authorized (in Shares)	10,000,000

Commitments and Contingencies_2

Commitments and Contingencies (Details)		1 Months Ended	12 Months Ended
	Jan. 01, 2022 USD ($)	Oct. 31, 2019 USD ($) m²	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Apr. 20, 2023 USD ($)	May 19, 2022 m²
Commitments and Contingencies (Details) [Line Items]
Monthly rent increased	$ 15,500
Right to use asset			$ 378,426
Additional right of use assets and obligations			$ 109,993
Weighted average remaining lease term			3 years 4 months 17 days
Weighted average discount rate			14%
Amortized right to use asset			$ 25,415	$ 124,613
Rent expense			71,338	$ 159,982
Cash paid			1,767,260
Litigation Resolution Agreement [Member]
Commitments and Contingencies (Details) [Line Items]
Cash paid					$ 5,300,197
Litigation Resolution Agreement [Member]
Commitments and Contingencies (Details) [Line Items]
Cash paid			2,400,172
Settlement legal fees			932.639
Warehouse and Office Space – Related Party [Member]
Commitments and Contingencies (Details) [Line Items]
Lease term		5 years
Warehouse store and office space (in Square Meters) | m²		9,819
Monthly lease payment		$ 11,100
Percentage of rent increase annually	3%
Warehouse and Office Space [Member]
Commitments and Contingencies (Details) [Line Items]
Lease term						5 years
Warehouse store and office space (in Square Meters) | m²						3,100
Monthly lease payment			$ 3,358
Percentage of rent increase annually			5%
Right to use asset			$ 157,363

Commitments and Contingencies_3

Commitments and Contingencies (Details) - Schedule of Right-of-Use Assets - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Right of Use Assets [Abstract]
Warehouse and office lease right-of-use assets	$ 157,363	$ 157,364
Less: accumulated amortization	(38,924)	(13,509)
Right-of-use-assets, net	$ 118,439	$ 143,855

Commitments and Contingencies_4

Commitments and Contingencies (Details) - Schedule of Operating Lease Liabilities Related to the ROU Assets - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Schedule of Operating Lease Liabilities Related to the ROU Assets [Abstract]
Lease liabilities related to warehouse and office lease right-of-use assets	$ 123,972	$ 146,326
Less: current portion of lease liabilities	(27,903)	(22,354)
Non-Current lease liabilities, net of current portion	$ 96,069	$ 123,972

Commitments and Contingencies_5

Commitments and Contingencies (Details) - Schedule of the Present Value of Remaining Payments of Minimum Required Lease Payments	Dec. 31, 2023 USD ($)
Schedule of the Present Value of Remaining Payments of Minimum Required Lease Payments [Abstract]
2024	$ 43,549
2025	45,727
2026	48,013
2027	20,410
Less: discount to fair value	(33,727)
Total	$ 123,972

Income Taxes (Details)

Income Taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Net income	$ 3,812,605
Net operating loss carryforwards	$ 0	$ 341,300

Income Taxes (Details) - Schedu

Income Taxes (Details) - Schedule of Accounting for the Difference Between Income Taxes at the Effective Federal Statutory Rate and the Provision for Income Taxes - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Accounting for the Difference Between Income Taxes at the Effective Federal Statutory Rate and the Provision for Income Taxes [Abstract]
Income tax expense at U.S. statutory rate	$ (800,647)	$ 71,673
State Income taxes, net of federal benefit)	(165,658)	14,829
Change in Valuation allowance	86,502	(86,502)
Total Income Tax Expense	$ (879,803)

Income Taxes (Details) - Sche_2

Income Taxes (Details) - Schedule of Net Deferred Tax Asset - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Schedule of Net Deferred Tax Asset [Abstract]
Net operating loss Carryforward – Federal and State		$ 341,300
Net deferred tax assets before valuation allowance		86,502
Valuation allowance		(86,502)
Deferred tax assets end of year

Subsequent Events (Details)

Subsequent Events (Details)	1 Months Ended	12 Months Ended
	Feb. 29, 2024 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Subsequent Events (Details) [Line Items]
Percentage of payment terms		50%
Marketing fund		3%
Recalled products revenue (in Dollars)		$ 9,853,825	$ 4,927,616
Subsequent Event [Member]
Subsequent Events (Details) [Line Items]
Number of lighter	62,200
Subsequent Event [Member] | Recalled products [Member]
Subsequent Events (Details) [Line Items]
Recalled products revenue (in Dollars)	$ 198,068
Agreement [Member]
Subsequent Events (Details) [Line Items]
Percentage of payment terms		50%