American Picture House (APHP) 10-Q 14 May 24 2024 Q1 Quarterly report Financial data

Cover

Cover - shares	3 Months Ended
	Mar. 31, 2024	May 02, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Mar. 31, 2024
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--12-31
Entity File Number	000-56586
Entity Registrant Name	American Picture House Corporation
Entity Central Index Key	0001771995
Entity Tax Identification Number	85-4154740
Entity Incorporation, State or Country Code	WY
Entity Address, Address Line One	477 Madison Avenue, 6th Floor
Entity Address, City or Town	New York
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	10022
City Area Code	1-800
Local Phone Number	689-6885
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		111,399,325

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Current Assets
Cash and cash equivalents	$ 25,126	$ 203,971	[1]
Accounts receivable	51,775	31,948	[1]
Prepaid expenses	13,367	29,185	[1]
Total Current Assets	90,889	266,453	[1]
Produced and licensed content costs	200,403	210,633	[1]
Loans receivable, film financing arrangements	220,000		[1]
Intangible assets, net of accumulated amortization of $1,750 and $1,000 as of March 31, 2024 and December 31, 2023, respectively.	74,114	71,864	[1]
IMM loans receivable, net of allowance of $366,387			[1]
TOTAL ASSETS	585,406	548,950	[1]
Current Liabilities
Accounts payable and accrued expenses	48,710	90,377	[1]
Deferred revenue, current portion	50,000		[1]
Total Current Liabilities	361,240	101,957	[1]
Economic injury disaster loan, non-current	149,900	149,900	[1]
Total Liabilities	511,140	251,857	[1]
Stockholders’ Equity (Deficit):
Common Stock $0.0001 par value. 1,000,000,000 authorized. 109,865,991 and 109,790,991 issued and outstanding as of March 31, 2024 and December 31, 2023, respectively.	471,577	471,569	[1]
Preferred Stock $0.0001 par value. 1,000,000 authorized. 3,829 issued and outstanding as of March 31, 2024 and December 31, 2023.			[1]
Additional paid in capital	6,120,372	4,847,220	[1]
Accumulated deficit	(6,517,683)	(5,021,696)	[1]
Total Stockholders’ Equity (Deficit)	74,266	297,093	[1]
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)	585,406	548,950	[1]
Related Party [Member]
Current Assets
Accounts receivable	1,775
Receivable - related party	621	1,349	[1]
Current Liabilities
Interest payable - EIDL loan	1,641		[1]
Note payable - related party	250,000		[1]
Nonrelated Party [Member]
Current Liabilities
Interest payable - EIDL loan	$ 10,889	$ 11,580	[1]
[1]Derived from audited information

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Intangible assets, net of accumulated amortization	$ 1,750	$ 1,000
Net of allowance for loans receivable	$ 366,387	$ 366,387
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	1,000,000,000	1,000,000,000
Common stock, shares issued	109,865,991	109,790,991
Common stock, shares outstanding	109,865,991	109,790,991
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	3,829	3,829
Preferred stock, shares outstanding	3,829	3,829

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Income Statement [Abstract]
Revenues	$ 23,003	$ 169,111
Cost of revenues		36,701
Gross profit	23,003	132,410
Operating Expenses:
General and administrative	1,501,932	183,603
Sales and marketing	13,975
Total Operating Expenses	1,515,907	183,603
Net Operating Loss	(1,492,904)	(51,193)
Other Income (Expenses):
Interest income	102	741
Interest expense	(3,185)	(1,888)
Net Other Income (Expenses)	(3,083)	(1,147)
Loss before income taxes	(1,495,987)	(52,340)
Income taxes
Net loss	$ (1,495,987)	$ (52,340)
Net loss per common share - Basic	$ (0.01)	$ 0
Net loss per common share - Diluted	$ (0.01)	$ 0
Weighted average shares used in per share computation - Basic	109,865,001	100,735,159
Weighted average shares used in per share computation - Diluted	109,865,001	100,735,159

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Changes In Deficit (Unaudited) - USD ($)	Total		Common Stock [Member]	Preferred Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]
Balance at Dec. 31, 2022	$ (67,756)		$ 10,074		$ 3,577,548	$ (3,655,378)
Balance, shares at Dec. 31, 2022			100,735,159	3,829
Conversion of accrued liabilities totaling $105,000 into options to purchase 1,160,221 shares of Common Stock	105,000				105,000
Net Loss	(52,340)					(52,340)
Balance at Mar. 31, 2023	(15,096)		$ 10,074		3,682,548	(3,707,718)
Balance, shares at Mar. 31, 2023			100,735,159	3,829
Balance at Dec. 31, 2023	297,093	[1]	$ 10,979		5,307,810	(5,021,696)
Balance, shares at Dec. 31, 2023			109,790,991	3,829
Issuance of Common Stock for cash	15,000		$ 8		14,992
Issuance of Common Stock, shares			75,000
Stock option compensation	1,258,160				1,258,160
Net Loss	(1,495,987)					(1,495,987)
Balance at Mar. 31, 2024	$ 74,266		$ 10,987		$ 6,580,962	$ (6,517,683)
Balance, shares at Mar. 31, 2024			109,865,991	3,829
[1]Derived from audited information

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Changes In Deficit (Unaudited) (Parenthetical)	3 Months Ended
	Mar. 31, 2023 USD ($) shares
Supplemental Cash Flow Elements [Abstract]
Conversion of accrued liabilities | $	$ 105,000
Conversion of accrued liabilities, shares | shares	1,160,221

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Cash Flows from Operating Activities:
Net Income (Loss)	$ (1,495,987)	$ (52,340)
Adjustments to Reconcile Net Income (Loss) to Net Cash Flows from Operating Activities:
Expiration of produced and licensed costs	15,000
Stock option expense	1,258,160
Amortization expense	750
Change in operating assets and liabilities:
Accounts receivable	(19,827)	109,702
Prepaid expenses	15,818	17,838
Other receivables		168
Receivables - related party	728
Loans receivable, film financing arrangements	(220,000)
Accounts payable and accrued expenses	(41,667)	(41,783)
Payable to related party		(130,000)
Deferred revenue	50,000	(35,000)
Net Cash Flows from Operating Activities	(436,075)	(129,918)
Cash Flows from Investing Activities:
Produced and licensed costs	(4,770)	(10,016)
Intangible assets	(3,000)
Net Cash Flows from Investing Activities	(7,770)	(10,016)
Cash Flows from Financing Activities:
Proceeds from debt borrowings - related parties	250,000	125,000	$ 178,500
Proceeds from sale of Common Stock	15,000
Net Cash Flows from Financing Activities	265,000	125,000
Net Increase in Cash and Cash Equivalents	(178,845)	(14,934)
Cash and Cash Equivalents, Beginning of Period	203,971	31,573	31,573
Cash and Cash Equivalents, End of Period	25,126	16,639	$ 203,971
Non-cash Financing and Investing Activities:
Conversion of accrued expenses into options to purchase Common Stock		105,000
Related Party [Member]
Change in operating assets and liabilities:
Interest payable - EIDL loan	1,641	111
EIDL Loan [Member]
Change in operating assets and liabilities:
Interest payable - EIDL loan	$ (691)	$ 1,386

Organization And Description Of

Organization And Description Of Business	3 Months Ended
	Mar. 31, 2024
Accounting Policies [Abstract]
Organization And Description Of Business	NOTE 1 – Organization And Description Of Business American Picture House Corporation. (“the Company,” “we” “us”) was incorporated in the State of Nevada on September 21, 2005, originally under the corporate name of Servinational, Inc. The Company subsequently changed its name to Shikisai International, Inc. in November 2005 and then to Life Design Station, Intl., Inc. in August 2007. The Company changed its state of domicile from Nevada to Wyoming on October 13, 2020. On December 4, 2020, the Company changed its name to American Picture House Corporation. The Company’s year-end is December 31.

Summary Of Significant Accounti

Summary Of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2024
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 the Financial Accounting Standards Board (“ FASB Codification GAAP Principles of Consolidation The condensed consolidated financial statements of the Company include the accounts of American Picture House Corporation and its wholly owned subsidiaries, Devil’s Half-Acre, LLC and Ask Christine Productions, LLC. Going Concern The accompanying financial statements have been prepared assuming the Company will continue as a going concern, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business for the twelve months following the date of these financial statements. As of March 31, 2024, the Company had a working capital deficit of ($ 270,351 6,517,683 Because the Company does not expect that the existing operational cash flow will be sufficient to fund presently anticipated operations, this raises substantial doubt about the Company’s ability to continue as a going concern. Therefore, the Company will need to raise additional funds and is currently exploring alternative sources of financing. Recently the Company has been funded by related party shareholders and officers. Historically, the Company raised capital through private placements, to finance working capital needs and may attempt to raise capital through the sale of common stock or other securities and obtaining some short-term loans. The Company will be required to continue to do so until its operations become profitable. Also, the Company has, in the past, paid for consulting services with its common stock to maximize working capital, and intends to continue this practice where feasible. Use of Estimates The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The most significant estimates relate to income taxes and contingencies. The Company bases its estimates on historical experience, known or expected trends, and various other assumptions that are believed to be reasonable given the quality of information available as of the date of these financial statements. The results of these assumptions provide the basis for making estimates about the carrying amount of assets and liabilities that are not readily apparent from other sources. Actual results could differ from these estimates. Cash and cash equivalents Cash equivalents are short-term highly liquid investments which include short term bank deposits (up to three months from date of deposit), that are not restricted as to withdrawals or use that are readily convertible to cash with maturities of three months or less as of the date acquired. The Company’s policy is to maintain its cash balances with financial institutions with high credit ratings and in accounts insured by the Federal Deposit Insurance Corporation (the “FDIC”) and/or by the Securities Investor Protection Corporation (the “SIPC”). The Company may periodically have cash balances in financial institutions in excess of the FDIC and SIPC insurance limits of $ 250,000 500,000 Accounts receivable Accounts receivable primarily consist of trade receivables due from customers for consulting services and from fees derived from licensing of IP to content providers worldwide. As of March 31, 2024, $ 50,000 97% 100% BUFFALOED Assigned Rights to feature film, BUFFALOED SCHEDULE OF ACCOUNTS RECEIVABLE March 31, 2024 December 31, 2023 Accounts receivable, trade $ 50,000 $ - Accounts receivable, related party 1,775 - Accounts receivable, CAMA - 31,948 Accounts receivable $ 51,775 $ 31,948 Allowance for doubtful accounts The allowance for doubtful accounts is determined with respect to amounts the Company has determined to be doubtful of collection. In determining the allowance for doubtful accounts, the Company considers, among other things, its past experience with customers, the length of time that the balance is past due, the customer’s current ability to pay and available information about the credit risk on such customers. In 2023, the Company wrote off $ 193,932 no no Prepaid expenses At March 31, 2024, prepaid expenses consisted of prepaid insurance, prepaid licenses, and prepaid services. Prepaid expenses are amounts paid to secure the use of assets or the receipt of services at a future date or continuously over one or more future periods. When the prepaid expenses are eventually consumed, they are charged to expense. The Company had $ 13,367 29,185 Produced and Licensed Content Costs Capitalized production costs, whether produced or acquired/ licensed rights, include development costs, direct costs and production overhead. These amounts and licensed content are included in “Produced and Licensed Content Costs” on the balance sheet as follows: SCHEDULE OF PRODUCED AND LICENSED CONTENT COSTS March 31, 2024 December 31, 2023 Films in development and pre-production stage $ 200,403 $ 210,633 $ 200,403 $ 210,633 Impairment Assessment for Investment in Films and Licensed Program Rights A film group or individual film is evaluated for impairment when an event or change in circumstances indicates that the fair value of an individual film or film group is less than its unamortized cost. During the quarter ended March 31, 2024, the Company allowed options to two screenplays to expire and wrote-off $ 15,000 Assigned rights to the feature film, BUFFALOED. In November 2022, the Company obtained certain limited rights to the feature film BUFFALOED 1,380,000.00 35% 23,003 0 304,875 As partial consideration for the BC Assets being acquired by APH hereunder, APHP agreed to pay BC the first one hundred thirty thousand dollars ($ 130,000.00 10,000.00 BUFFALOED 130,000.00 125 17 Intangible assets The Company’s intangible assets include in-service and under-development websites and licensed internal use software. During the year ended December 31, 2023 the Company developed an external website that was placed in service during the third quarter of 2023. Additionally, during the fourth quarter of 2023 the Company began developing additional aspects of its website that went live in April 2024. During the fourth quarter of 2023, the Company licensed rights to new internal use software, but subsequently placed that project on hold and has not established a timeline for placing the software in service. The capitalized costs of the Company’s websites placed into service were subject to straight-line amortization over a three-year 750 0 Deferred Revenue Deferred revenue represents the amount billed to clients that has not yet been earned, pursuant to agreements entered into in current and prior periods. As of March 31, 2024 and December 31, 2023, total net deferred revenue was $ 50,000 0 50,000 Revenues and Costs from Services and Products 165,000 35,000 135,000 Revenues from Films and Licensed Rights Revenue derived from the BUFFALOED 23,003 0 Fair Value Measurements – Level 1 - unadjusted quoted prices are available in active markets for identical assets or liabilities that the Company has the ability to access as of the measurement date. Level 2 - pricing inputs are other than quoted prices in active markets that are directly observable for the asset or liability or indirectly observable through corroboration with observable market data. Level 3 - pricing inputs are unobservable for the non-financial asset or liability and only used when there is little, if any, market activity for the non-financial asset or liability at the measurement date. The inputs into the determination of fair value require significant management judgment or estimation. Level 3 inputs are considered as the lowest priority within the fair value hierarchy. The valuation of the right to obtain control over affiliated company, right to acquire shares of other companies, contingent consideration to be paid upon achieving of performance milestone, certain convertible bridge loans (following the maturity date and thereafter) and certain freestanding stock warrants and bifurcated convertible feature of convertible bridge loans issued to the units’ owners, fall under this category. This hierarchy requires the Company to use observable market data, when available, and to minimize the use of unobservable inputs when determining fair value. The fair value of cash and cash equivalents is based on its demand value, which is equal to its carrying value. Additionally, the carrying value of all other short-term monetary assets and liabilities are estimated to be equal to their fair value due to the short-term nature of these instruments. Valuation of Long-Lived Assets (principally produced and licensed content costs) Stock-Based Compensation Income taxes The Company accounts for income taxes under FASB ASC 740, “ Accounting for Income Taxes” Accounting for Uncertainty in Income Taxes” The amount recognized is measured as the largest amount of benefit that is greater than 50 percent likely of being realized upon ultimate settlement. The Company assesses the validity of its conclusions regarding uncertain tax positions quarterly to determine if facts or circumstances have arisen that might cause it to change its judgment regarding the likelihood of a tax position’s sustainability under audit. Net Loss per Share Basic (loss) income per share is computed by dividing net (loss) income available to Common Stockholders by the weighted average number of common shares outstanding during the period. Diluted (loss) income per share reflects the potential dilution, using the treasury stock method that could occur if securities or other contracts to issue Common Stock were exercised or converted into Common Stock or resulted in the issuance of Common Stock that then shared in the (loss) income of the Company. In computing diluted (loss) income per share, the treasury stock method assumes that outstanding instruments are exercised/converted, and the proceeds are used to purchase Common Stock at the average market price during the period. Instruments may have a dilutive effect under the treasury stock method only when the average market price of the Common Stock during the period exceeds the exercise price/conversion rate of the instruments. The following common share equivalents are excluded from the calculation of weighted average common shares outstanding because their inclusion would have been anti-dilutive: SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF WEIGHTED AVERAGE COMMON SHARES OUTSTANDING March 31, 2024 December 31, 2023 Convertible Preferred Stock 382,900,000 382,900,000 Options to Purchase Common Stock 5,083,471 387,983,471 382,900,000 Segment Information Operating segments are defined as components of an enterprise about which separate discrete information is available for evaluation by the chief operating decision maker (“CODM”), or decision-making group, in deciding how to allocate resources and in assessing performance. For the period of these financial statements, the CEO of the Company was the CODM. The Company views its operations and manages its business as one operating and reporting segment. New accounting standards The Company’s management has evaluated all the recently issued, but not yet effective, accounting standards and guidance that have been issued or proposed by the FASB or other standards-setting bodies through the filing date of these financial statements and does not believe the future adoption of any such pronouncements will have a material effect on the Company’s financial position and results of operations.

Liquidity and Going Concern

Liquidity and Going Concern	3 Months Ended
	Mar. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Liquidity and Going Concern	Note 3 – Liquidity and Going Concern The Company’s financial statements are prepared using account principles generally accepted in the United States (“U.S. GAAP”) applicable to a going concern, which contemplates the realization of assets and liquidation of liabilities in the normal course of business. As of March 31, 2024, the Company had a working capital deficit of ($ 270,351 6,517,683 The Company has a limited operating history, which makes it difficult to evaluate current business and future prospects. During 2023, the Company reported $ 169,111 461,174 no 250,000 178,500 178,500 4.4

Film Production Loans

Film Production Loans	3 Months Ended
	Mar. 31, 2024
Film Production Loans
Film Production Loans	NOTE 4. Film Production Loans Senior Mezzanine Loan Agreement with Barron’s Cove Movie, LLC In February 2024, the Company loaned $ 200,000 20,000 10,000 The $200,00 loan, plus a premium of twenty percent (20%), is due and payable on that date which is the earlier of either (a) twelve (12) months from the date of the loan, or (b) from allocable proceeds received by Barron’s Cove Movie, LLC related to the movie, whichever occurs first Senior Loan Agreement with PNP Movie, LLC In February 2024, the Company agreed to loan PNP Movie, LLC $ 97,475 20,000 42,525 597,475 195,000 These loans, plus a premium of twenty percent (20%), is due and payable on that date which is the earlier of either (a) twelve (12) months from the date of the loan, or (b) from allocable proceeds received by PNP Movie, LLC related to the movie, whichever occurs first Additionally, the agreement states that Mr. MacGregor shall be entitled to a producer fee based on work to be performed and that Mr. MacGregor will receive a “Producer” credit and his son a “Co-Producer” credit on the film.

Intangible Assets

Intangible Assets	3 Months Ended
	Mar. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	NOTE 5. Intangible Assets The identifiable intangible assets consist of the following assets: SCHEDULE OF INTANGIBLE ASSETS March 31, 2024 December 31, 2023 Website placed in service $ 9,000 $ 9,000 Website - under development 42,000 42,000 Software – predeployment 24,864 21,684 Intangible assets, gross 75,864 72,684 Accumulated amortization (1,750 ) (1,000 ) Intangible assets, net $ 74,114 $ 71,684 There were no Amortization expense recorded in the accompanying consolidated statements of operations was $ 750

Notes Payable

Notes Payable	3 Months Ended
	Mar. 31, 2024
Debt Disclosure [Abstract]
Notes Payable	Note 6 – Notes Payable Note Payable – Mr. MacGregor During the first quarter of 2023, the Company borrowed $ 125,500 4.4 During the first quarter of 2024, the Company borrowed $ 250,000 4.68 Noah Morgan Private Family Trust Loan Agreement (“NMPFT”) On February 6, 2024, the Company entered into a master loan agreement with the NMPFT. The master note agreement accrues interest at a rate of 4.68 250,000 February 6, 2025 200,000 Economic Injury Disaster Loan In March 2021, the Company executed an Economic Injury Disaster Loan (“EIDL 149,900 30 years 3.75

Equity

Equity	3 Months Ended
	Mar. 31, 2024
Equity [Abstract]
Equity	Note 7 – Equity Common Stock The Company has 1,000,000,000 111,399,325 331 The Common Stock has a one share one voting right with no other rights. There are no provisions in the Company’s Articles of Incorporation, Articles of Amendment, or By-laws that would delay or prevent a change of control. The Board may from time to time declare, and the Company may pay, dividends on its shares in cash, property, or its own shares, except when the Corporation is insolvent, when the payment thereof would render the Company insolvent, subject to any preferential dividend rights of outstanding shares of preferred shares or when the declaration or payment thereof would be contrary to any other state law restrictions. Preferred Stock The Preferred Stock consists of 1,000,000 100,000 3,829 The Series A preferred shares have the following rights: (i.) a first position lien against all of the Company’s assets including but not limited to the Company’s IP (“Intellectual Property”), (ii.) is convertible at a ratio of 1 to 100,000 so that each one share of Series A preferred stock may be exchanged for 100,000 Common Stock shares, (iii.) and that each share of Series A preferred stock shall carry superior voting rights to the Company’s Common Stock and that each share of Series A preferred stock shall be counted as 1,000,000 votes in any Company vote and (iv.) and any other benefits as deemed necessary and appropriate at the time of such issuance The “Liquidation Preference” with respect to a share of Series A preferred stock means an amount equal to the ratio of (i.) the total amount of the Company’s assets and funds available for distribution to the Series A preferred shares to (ii.) the number of shares of Series A preferred stock outstanding. The Series A preferred stock has a liquidation preference equal to $ 12.02 Dividend Provisions Subject to preferential dividend rights, if any, of the holders of Preferred Stock, dividends on the Common Stock may be declared by the Board of Directors and paid out of any funds legally available therefor at such times and in such amounts as the Board of Directors shall determine.

Equity Based Compensation

Equity Based Compensation	3 Months Ended
	Mar. 31, 2024
Share-Based Payment Arrangement [Abstract]
Equity Based Compensation	Note 8– Equity Based Compensation The American Picture House Corporation 2023 Directors, Employees and Advisors Stock Incentive and Compensation Plan (the “Plan”) was established in January 2023 to create an additional incentive to promote the financial success and progress of the Company. The Plan shall be administered by the Board of Directors and may grant options to purchase shares of the authorized but unissued Common Stock of the Company. The options may be either incentive stock options or nonqualified stock options. The options granted under the Plan expire on the date determined by the Board of Directors and may not extend more than 10 years. Under the Plan, unless the board specifies otherwise, stock options must be granted at an exercise price not less than the fair value of the Company’s Common Stock on the grant date. The aggregate fair value of incentive stock options held by any optionee shall not exceed $ 100,000 The Board of Directors shall determine the terms and conditions of the options. The vesting requirements of all awards under the Plan may be time or event based and vary by individual grant. The incentive stock options and nonqualified stock options generally become exercisable over a two-year period. Vested and unexercised options may be available to be exercised no later than three months after termination of employment (or such longer period as determined by the Board of Directors). Stock Option Grants On February 8, 2024, the Company’s Board of Directors authorized the issuance of 250,000 1,673,250 662,983 497,238 5,083,471 0.0125 100 1,258,160

Contingencies and Uncertainties

Contingencies and Uncertainties	3 Months Ended
	Mar. 31, 2024
Commitments and Contingencies Disclosure [Abstract]
Contingencies and Uncertainties	Note 9 – Contingencies and Uncertainties Risks and Uncertainties

Related Party Transactions

Related Party Transactions	3 Months Ended
	Mar. 31, 2024
Related Party Transactions [Abstract]
Related Party Transactions	NOTE 10 – Related Party Transactions The Company has agreed to indemnify Mr. MacGregor for all legal and professional costs originating from the lawsuit Randall S. Sprung v. Bannor Michael MacGregor, Jeffery Katz, and Life Design Station International, Inc. – During the three months ended March 31, 2024 and 2023, the Company incurred approximately $ 45,000 30,000 The Company has consulting services relationships with members of the Board whereby they were compensated a total of $ 15,000 26,000 0 20,000 105,000 1,160,221 0.125 During 2022, the Company entered into consulting agreements with Ribo Music LLC aka 0 35,000 1,775 0 In August 2022, the Company funded Devil’s Half-Acre Productions, LLC owned by John Luessenhop to produce the feature film Devil’s Half-Acre written and directed by Dashiell Luessenhop, a son of A. John Luessenhop, a former Board member. In July 2023 APH obtained 100 5,000 148,824 During 2022, the Company entered into definitive agreements to secure Bold Crayon Corporation (“Bold Crayon” or “BC”) as a development partner and purchased certain assets from Bold Crayon, including a portion of the rights to a feature film, and copyrights on six film titles. The Parties agree that APHP will designate BC as a “Content Partner”, wherein BC will develop content and present APHP with a first opportunity to co-finance and/or coproduce content developed by BC subject to a mutually agreed upon Content Partner Agreement and BC will accept such designation. The Company anticipates any rights and obligations between APH and BC to be effective upon the greenlighting of a specific film or show Mr. MacGregor, CEO and a director of the Company, Mr. MacGregor is also the CEO and a director of Bold Crayon and effectively controls Bold Crayon as a managing manager of the trustee of the trust that owns the majority ownership interest in Bold Crayon. Mr. Michael Blanchard was a past Director and Secretary/Treasurer of Bold Crayon and is a director of APHP. The transaction between the parties has been consummated and all IP and copyrights have been transferred. During the quarters ended March 31, 2024 and 2023, the Company reported revenues of $ 23,003 0 304,875 130,000.00 10,000.00 BUFFALOED 130,000.00 125 17 On November 10, 2022, the Company approved the optioning of MIDNIGHT’S DOOR 12,700 (provided the Company produces MIDNIGHT’S DOOR as a feature film and further subject to producer agreements with Luessenhop and MacGregor). 2.005 7,500 On November 10, 2022 the Company entered into an additional agreement regarding THE DEVIL’S HALF-ACRE DEVIL’S HALF-ACRE During the first quarter of 2023, the Company borrowed $ 125,500 4.4 During the first quarter of 2024, the Company borrowed $ 250,000 4.68

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 11 – SUBSEQUENT EVENTS In accordance with FASB ASC 855-10, Subsequent Events Sales of Common Stock During the period April 1, 2024 to present, the Company sold 616,000 0.25 154,000 Borrowing under Line of Credit On April 1 and April 10, the Company borrowed $ 70,000 44,300 st 16.09 th 32.67 On April 1, 2024 Bannor Michael MacGregor loaned the Company $ 25,000 th 12,500

Summary Of Significant Accoun_2

Summary Of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2024
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying financial statements have been prepared in accordance with the Financial Accounting Standards Board (“ FASB Codification GAAP
Principles of Consolidation	Principles of Consolidation The condensed consolidated financial statements of the Company include the accounts of American Picture House Corporation and its wholly owned subsidiaries, Devil’s Half-Acre, LLC and Ask Christine Productions, LLC.
Going Concern	Going Concern The accompanying financial statements have been prepared assuming the Company will continue as a going concern, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business for the twelve months following the date of these financial statements. As of March 31, 2024, the Company had a working capital deficit of ($ 270,351 6,517,683 Because the Company does not expect that the existing operational cash flow will be sufficient to fund presently anticipated operations, this raises substantial doubt about the Company’s ability to continue as a going concern. Therefore, the Company will need to raise additional funds and is currently exploring alternative sources of financing. Recently the Company has been funded by related party shareholders and officers. Historically, the Company raised capital through private placements, to finance working capital needs and may attempt to raise capital through the sale of common stock or other securities and obtaining some short-term loans. The Company will be required to continue to do so until its operations become profitable. Also, the Company has, in the past, paid for consulting services with its common stock to maximize working capital, and intends to continue this practice where feasible.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The most significant estimates relate to income taxes and contingencies. The Company bases its estimates on historical experience, known or expected trends, and various other assumptions that are believed to be reasonable given the quality of information available as of the date of these financial statements. The results of these assumptions provide the basis for making estimates about the carrying amount of assets and liabilities that are not readily apparent from other sources. Actual results could differ from these estimates.
Cash and cash equivalents	Cash and cash equivalents Cash equivalents are short-term highly liquid investments which include short term bank deposits (up to three months from date of deposit), that are not restricted as to withdrawals or use that are readily convertible to cash with maturities of three months or less as of the date acquired. The Company’s policy is to maintain its cash balances with financial institutions with high credit ratings and in accounts insured by the Federal Deposit Insurance Corporation (the “FDIC”) and/or by the Securities Investor Protection Corporation (the “SIPC”). The Company may periodically have cash balances in financial institutions in excess of the FDIC and SIPC insurance limits of $ 250,000 500,000
Accounts receivable	Accounts receivable Accounts receivable primarily consist of trade receivables due from customers for consulting services and from fees derived from licensing of IP to content providers worldwide. As of March 31, 2024, $ 50,000 97% 100% BUFFALOED Assigned Rights to feature film, BUFFALOED SCHEDULE OF ACCOUNTS RECEIVABLE March 31, 2024 December 31, 2023 Accounts receivable, trade $ 50,000 $ - Accounts receivable, related party 1,775 - Accounts receivable, CAMA - 31,948 Accounts receivable $ 51,775 $ 31,948
Allowance for doubtful accounts	Allowance for doubtful accounts The allowance for doubtful accounts is determined with respect to amounts the Company has determined to be doubtful of collection. In determining the allowance for doubtful accounts, the Company considers, among other things, its past experience with customers, the length of time that the balance is past due, the customer’s current ability to pay and available information about the credit risk on such customers. In 2023, the Company wrote off $ 193,932 no no
Prepaid expenses	Prepaid expenses At March 31, 2024, prepaid expenses consisted of prepaid insurance, prepaid licenses, and prepaid services. Prepaid expenses are amounts paid to secure the use of assets or the receipt of services at a future date or continuously over one or more future periods. When the prepaid expenses are eventually consumed, they are charged to expense. The Company had $ 13,367 29,185
Produced and Licensed Content Costs	Produced and Licensed Content Costs Capitalized production costs, whether produced or acquired/ licensed rights, include development costs, direct costs and production overhead. These amounts and licensed content are included in “Produced and Licensed Content Costs” on the balance sheet as follows: SCHEDULE OF PRODUCED AND LICENSED CONTENT COSTS March 31, 2024 December 31, 2023 Films in development and pre-production stage $ 200,403 $ 210,633 $ 200,403 $ 210,633
Impairment Assessment for Investment in Films and Licensed Program Rights	Impairment Assessment for Investment in Films and Licensed Program Rights A film group or individual film is evaluated for impairment when an event or change in circumstances indicates that the fair value of an individual film or film group is less than its unamortized cost. During the quarter ended March 31, 2024, the Company allowed options to two screenplays to expire and wrote-off $ 15,000
Assigned rights to the feature film, BUFFALOED.	Assigned rights to the feature film, BUFFALOED. In November 2022, the Company obtained certain limited rights to the feature film BUFFALOED 1,380,000.00 35% 23,003 0 304,875 As partial consideration for the BC Assets being acquired by APH hereunder, APHP agreed to pay BC the first one hundred thirty thousand dollars ($ 130,000.00 10,000.00 BUFFALOED 130,000.00 125 17
Intangible assets	Intangible assets The Company’s intangible assets include in-service and under-development websites and licensed internal use software. During the year ended December 31, 2023 the Company developed an external website that was placed in service during the third quarter of 2023. Additionally, during the fourth quarter of 2023 the Company began developing additional aspects of its website that went live in April 2024. During the fourth quarter of 2023, the Company licensed rights to new internal use software, but subsequently placed that project on hold and has not established a timeline for placing the software in service. The capitalized costs of the Company’s websites placed into service were subject to straight-line amortization over a three-year 750 0
Deferred Revenue	Deferred Revenue Deferred revenue represents the amount billed to clients that has not yet been earned, pursuant to agreements entered into in current and prior periods. As of March 31, 2024 and December 31, 2023, total net deferred revenue was $ 50,000 0 50,000
Revenues and Costs from Services and Products	Revenues and Costs from Services and Products 165,000 35,000 135,000 Revenues from Films and Licensed Rights Revenue derived from the BUFFALOED 23,003 0
Fair Value Measurements	Fair Value Measurements – Level 1 - unadjusted quoted prices are available in active markets for identical assets or liabilities that the Company has the ability to access as of the measurement date. Level 2 - pricing inputs are other than quoted prices in active markets that are directly observable for the asset or liability or indirectly observable through corroboration with observable market data. Level 3 - pricing inputs are unobservable for the non-financial asset or liability and only used when there is little, if any, market activity for the non-financial asset or liability at the measurement date. The inputs into the determination of fair value require significant management judgment or estimation. Level 3 inputs are considered as the lowest priority within the fair value hierarchy. The valuation of the right to obtain control over affiliated company, right to acquire shares of other companies, contingent consideration to be paid upon achieving of performance milestone, certain convertible bridge loans (following the maturity date and thereafter) and certain freestanding stock warrants and bifurcated convertible feature of convertible bridge loans issued to the units’ owners, fall under this category. This hierarchy requires the Company to use observable market data, when available, and to minimize the use of unobservable inputs when determining fair value. The fair value of cash and cash equivalents is based on its demand value, which is equal to its carrying value. Additionally, the carrying value of all other short-term monetary assets and liabilities are estimated to be equal to their fair value due to the short-term nature of these instruments.
Valuation of Long-Lived Assets	Valuation of Long-Lived Assets (principally produced and licensed content costs)
Stock-Based Compensation	Stock-Based Compensation
Income taxes	Income taxes The Company accounts for income taxes under FASB ASC 740, “ Accounting for Income Taxes” Accounting for Uncertainty in Income Taxes” The amount recognized is measured as the largest amount of benefit that is greater than 50 percent likely of being realized upon ultimate settlement. The Company assesses the validity of its conclusions regarding uncertain tax positions quarterly to determine if facts or circumstances have arisen that might cause it to change its judgment regarding the likelihood of a tax position’s sustainability under audit.
Net Loss per Share	Net Loss per Share Basic (loss) income per share is computed by dividing net (loss) income available to Common Stockholders by the weighted average number of common shares outstanding during the period. Diluted (loss) income per share reflects the potential dilution, using the treasury stock method that could occur if securities or other contracts to issue Common Stock were exercised or converted into Common Stock or resulted in the issuance of Common Stock that then shared in the (loss) income of the Company. In computing diluted (loss) income per share, the treasury stock method assumes that outstanding instruments are exercised/converted, and the proceeds are used to purchase Common Stock at the average market price during the period. Instruments may have a dilutive effect under the treasury stock method only when the average market price of the Common Stock during the period exceeds the exercise price/conversion rate of the instruments. The following common share equivalents are excluded from the calculation of weighted average common shares outstanding because their inclusion would have been anti-dilutive: SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF WEIGHTED AVERAGE COMMON SHARES OUTSTANDING March 31, 2024 December 31, 2023 Convertible Preferred Stock 382,900,000 382,900,000 Options to Purchase Common Stock 5,083,471 387,983,471 382,900,000
Segment Information	Segment Information Operating segments are defined as components of an enterprise about which separate discrete information is available for evaluation by the chief operating decision maker (“CODM”), or decision-making group, in deciding how to allocate resources and in assessing performance. For the period of these financial statements, the CEO of the Company was the CODM. The Company views its operations and manages its business as one operating and reporting segment.
New accounting standards	New accounting standards The Company’s management has evaluated all the recently issued, but not yet effective, accounting standards and guidance that have been issued or proposed by the FASB or other standards-setting bodies through the filing date of these financial statements and does not believe the future adoption of any such pronouncements will have a material effect on the Company’s financial position and results of operations.

Summary Of Significant Accoun_3

Summary Of Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2024
Accounting Policies [Abstract]
SCHEDULE OF ACCOUNTS RECEIVABLE	SCHEDULE OF ACCOUNTS RECEIVABLE March 31, 2024 December 31, 2023 Accounts receivable, trade $ 50,000 $ - Accounts receivable, related party 1,775 - Accounts receivable, CAMA - 31,948 Accounts receivable $ 51,775 $ 31,948
SCHEDULE OF PRODUCED AND LICENSED CONTENT COSTS	Capitalized production costs, whether produced or acquired/ licensed rights, include development costs, direct costs and production overhead. These amounts and licensed content are included in “Produced and Licensed Content Costs” on the balance sheet as follows: SCHEDULE OF PRODUCED AND LICENSED CONTENT COSTS March 31, 2024 December 31, 2023 Films in development and pre-production stage $ 200,403 $ 210,633 $ 200,403 $ 210,633
SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF WEIGHTED AVERAGE COMMON SHARES OUTSTANDING	The following common share equivalents are excluded from the calculation of weighted average common shares outstanding because their inclusion would have been anti-dilutive: SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF WEIGHTED AVERAGE COMMON SHARES OUTSTANDING March 31, 2024 December 31, 2023 Convertible Preferred Stock 382,900,000 382,900,000 Options to Purchase Common Stock 5,083,471 387,983,471 382,900,000

Intangible Assets (Tables)

Intangible Assets (Tables)	3 Months Ended
	Mar. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
SCHEDULE OF INTANGIBLE ASSETS	The identifiable intangible assets consist of the following assets: SCHEDULE OF INTANGIBLE ASSETS March 31, 2024 December 31, 2023 Website placed in service $ 9,000 $ 9,000 Website - under development 42,000 42,000 Software – predeployment 24,864 21,684 Intangible assets, gross 75,864 72,684 Accumulated amortization (1,750 ) (1,000 ) Intangible assets, net $ 74,114 $ 71,684

SCHEDULE OF ACCOUNTS RECEIVABLE

SCHEDULE OF ACCOUNTS RECEIVABLE (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023		Dec. 31, 2022	Nov. 30, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable	$ 51,775	$ 31,948	[1]
Cash Asset Management Agreement [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable		31,948		$ 304,875	$ 304,875
Related Party [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable	1,775
Trade Accounts Receivable [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable	$ 50,000
[1]Derived from audited information

SCHEDULE OF PRODUCED AND LICENS

SCHEDULE OF PRODUCED AND LICENSED CONTENT COSTS (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Accounting Policies [Abstract]
Filims in development and pre-production stage	$ 200,403	$ 210,633
Produced and licensed content costs	$ 200,403	$ 210,633	[1]
[1]Derived from audited information

SCHEDULE OF ANTIDILUTIVE SECURI

SCHEDULE OF ANTIDILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF WEIGHTED AVERAGE COMMON SHARES OUTSTANDING (Details) - shares	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share, amount	387,983,471	382,900,000
Convertible Debt Securities [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share, amount	382,900,000	382,900,000
Common Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share, amount	5,083,471

Summary Of Significant Accoun_4

Summary Of Significant Accounting Policies (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023		Dec. 31, 2022	Nov. 30, 2022
Product Information [Line Items]
Working capital deficit	$ 270,351
Accumulated deficit	6,517,683		$ 5,021,696	[1]
Cash, FDIC insured amount	250,000
Cash, SIPC insured amount	500,000
Accounts receivable	51,775		31,948	[1]
Reserve for uncollectible receivable			193,932
Bad debt expense	0
Allowance for doubtful accounts	0		0
Prepaid expenses	13,367		29,185	[1]
Wrote-off of capitalized option costs	15,000
Revenues	$ 23,003	$ 169,111
Amortization period	3 years
Amortization expense	$ 750
Net deferred revenue	50,000			[1]
Consulting Services [Member]
Product Information [Line Items]
Revenues		165,000
Ribo Music LLC [Member]
Product Information [Line Items]
Revenues		35,000
Product and Service, Other [Member]
Product Information [Line Items]
Revenues		135,000
Bold Crayons [Member]
Product Information [Line Items]
Asset acquisition, purchase price consideration	130,000				$ 130,000
Bold Crayons [Member] | Preferred Stock [Member]
Product Information [Line Items]
Asset acquisition, purchase price consideration	$ 10,000				$ 10,000
Asset acquisition, number of shares	17				125
Bold Crayons [Member] | Preferred Stock [Member] | Maximum [Member]
Product Information [Line Items]
Asset acquisition, number of shares	125
Cash Asset Management Agreement [Member]
Product Information [Line Items]
Accounts receivable			$ 31,948		$ 304,875	$ 304,875
Receivables						$ 1,380,000
Share of profits percentage						35%
Revenues	23,003	$ 0
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Customer [Member]
Product Information [Line Items]
Accounts receivable	$ 50,000
Concentration risk, percentage	97%
Accounts Receivable [Member] | Customer Concentration Risk [Member] | BUFFALOED CAMA [Member]
Product Information [Line Items]
Concentration risk, percentage			100%
[1]Derived from audited information

Liquidity and Going Concern (De

Liquidity and Going Concern (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Working capital	$ 270,351
Accumulated deficit	6,517,683		$ 5,021,696	[1]
Proceeds from debt borrowings	$ 250,000	$ 125,000	178,500
Repayments of related party debt			$ 178,500
Debt instrument, accrued interest rate			4.40%
Master Loan Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Debt instrument, face amount			$ 250,000
Service [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Revenues			$ 169,111		$ 461,174	$ 0	$ 0
[1]Derived from audited information

Film Production Loans (Details

Film Production Loans (Details Narrative) - USD ($)		1 Months Ended	3 Months Ended
	May 15, 2024	Feb. 29, 2024	Mar. 31, 2024	Apr. 30, 2024	Dec. 31, 2023	[1]
Loans receivable, film financing arrangements			$ 220,000
Senior Loan Agreement With PNP Movie LLC [Member]
Advance fund			$ 20,000
Senior Loan Agreement With PNP Movie LLC [Member] | Subsequent Event [Member]
Advance fund	$ 195,000
Senior Mezzannine Loan Agreement With Barrons Cove Movie LLC [Member]
Pay from executive producer fees		$ 20,000
Debt instrument, description		The $200,00 loan, plus a premium of twenty percent (20%), is due and payable on that date which is the earlier of either (a) twelve (12) months from the date of the loan, or (b) from allocable proceeds received by Barron’s Cove Movie, LLC related to the movie, whichever occurs first
Senior Mezzannine Loan Agreement With Barrons Cove Movie LLC [Member] | Mr. Macgregor [Member]
Pay from executive producer fees		$ 10,000
Senior Mezzannine Loan Agreement With Barrons Cove Movie LLC [Member] | Barron's Cove Movie, LLC [Member]
Loans receivable, film financing arrangements		$ 200,000
Senior Loan Agreement With PNP Movie LLC [Member]
Debt instrument, description		These loans, plus a premium of twenty percent (20%), is due and payable on that date which is the earlier of either (a) twelve (12) months from the date of the loan, or (b) from allocable proceeds received by PNP Movie, LLC related to the movie, whichever occurs first
Debt instrument, face amount		$ 97,475
Senior Loan Agreement With PNP Movie LLC [Member] | Subsequent Event [Member]
Debt instrument, face amount				$ 42,525
Aggregate financing				$ 597,475
[1]Derived from audited information

SCHEDULE OF INTANGIBLE ASSETS (

SCHEDULE OF INTANGIBLE ASSETS (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Finite-Lived Intangible Assets [Line Items]
Intangible assets, gross	$ 75,864	$ 72,684
Accumulated amortization	(1,750)	(1,000)
Intangible assets, net	74,114	71,684
Website Placed in Service [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, gross	9,000	9,000
Website Under Development [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, gross	42,000	42,000
Software-Predeployment [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, gross	$ 24,864	$ 21,684

Intangible Assets (Details Narr

Intangible Assets (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Impairment charges	$ 0	$ 0
Amortization of intangible assets	$ 750

Notes Payable (Details Narrativ

Notes Payable (Details Narrative) - USD ($)		1 Months Ended	3 Months Ended		12 Months Ended
	Feb. 06, 2024	Mar. 31, 2021	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023		Feb. 29, 2024
Proceeds from debt borrowings			$ 250,000	$ 125,000	$ 178,500
Debt instrument, accrued interest rate					4.40%
Loans receivable, film financing arrangements			220,000			[1]
Economic injury disaster loan, non-current		$ 149,900	149,900		$ 149,900	[1]
Debt instrument term		30 years
Interest rate		3.75%
Noah Morgan Private Family Trust Loan Agreement [Member]
Proceeds from debt borrowings	$ 250,000
Debt instrument, accrued interest rate	4.68%
Debt instrument maturity date	Feb. 06, 2025
Senior Mezzannine Loan Agreement With Barrons Cove Movie LLC [Member] | Barron's Cove Movie, LLC [Member]
Loans receivable, film financing arrangements							$ 200,000
Mr. Macgregor [Member]
Proceeds from debt borrowings			$ 250,000	$ 125,500
Debt instrument, accrued interest rate			4.68%	4.40%
[1]Derived from audited information

Equity (Details Narrative)

Equity (Details Narrative)		3 Months Ended
	May 02, 2024 Shareholders shares	Mar. 31, 2024 $ / shares shares	Dec. 31, 2023 shares
Class of Stock [Line Items]
Common stock, shares authorized		1,000,000,000	1,000,000,000
Common stock, shares issued		109,865,991	109,790,991
Common stock, shares outstanding		109,865,991	109,790,991
Preferred stock, shares designated		1,000,000	1,000,000
Preferred stock, shares outstanding		3,829	3,829
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares designated		100,000
Preferred stock, shares outstanding		3,829
Preferred stock, voting rights		The Series A preferred shares have the following rights: (i.) a first position lien against all of the Company’s assets including but not limited to the Company’s IP (“Intellectual Property”), (ii.) is convertible at a ratio of 1 to 100,000 so that each one share of Series A preferred stock may be exchanged for 100,000 Common Stock shares, (iii.) and that each share of Series A preferred stock shall carry superior voting rights to the Company’s Common Stock and that each share of Series A preferred stock shall be counted as 1,000,000 votes in any Company vote and (iv.) and any other benefits as deemed necessary and appropriate at the time of such issuance
Preferred stock, liquidation preference per share | $ / shares		$ 12.02
Subsequent Event [Member]
Class of Stock [Line Items]
Common stock, shares issued	111,399,325
Common stock, shares outstanding	111,399,325
Number of shareholders | Shareholders	331

Equity Based Compensation (Deta

Equity Based Compensation (Details Narrative) - USD ($)		3 Months Ended
	Feb. 08, 2024	Mar. 31, 2024
Fair value of stock options		$ 100,000
Issuance of options	5,083,471
Exercise price of options	$ 0.0125
Vesting rate		100%
Stock option compensation expense		$ 1,258,160
Board of Directors Chairman [Member]
Issuance of options	250,000
Advisors [Member]
Issuance of options	1,673,250
Mr. Macgregor [Member]
Issuance of options	662,983
Mr.Blanchard [Member]
Issuance of options	497,238

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)			1 Months Ended	3 Months Ended		12 Months Ended
	Jan. 01, 2023	Nov. 10, 2022	Sep. 30, 2023	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023		Dec. 31, 2022	Jul. 31, 2023	Nov. 30, 2022
Services accrued and unpaid				$ 0		$ 20,000
Conversion of accrued liabilities into options to purchase common stock	$ 105,000
Conversion of accrued liabilities into options to purchase common stock, shares	1,160,221
Share price	$ 0.125
Accounts receivable				51,775		31,948	[1]
Revenue				23,003	$ 169,111
Loan borrowed				250,000	125,000	$ 178,500
Accrued interest rate						4.40%
Bold Crayons [Member]
Asset acquisition, purchase price consideration				130,000				$ 130,000
Bold Crayons [Member] | Preferred Stock [Member]
Asset acquisition, purchase price consideration				$ 10,000				$ 10,000
Asset acquisition, number of shares				17				125
Cash Asset Management Agreement [Member]
Accounts receivable						$ 31,948		$ 304,875		$ 304,875
Revenue				23,003	0
Devils Half Acre Productions LLC [Member]
Ownership percentage									100%
Ribo Music LLC [Member]
Revenues				0	35,000
Accounts receivable				1,775		$ 0
Dashiell Luessenhop [Member]
Option fee to writer			$ 5,000
Consulting Services [Member]
Compensation expenses				15,000	26,000
Revenue					165,000
Director [Member]
Professional fees				45,000	30,000
Production costs				148,824
Mr Luessenhop [Member]
Film optioning costs		$ 12,700
Related party rate		200.50%
Capitalized cost		$ 7,500
Mr. Macgregor [Member]
Loan borrowed				$ 250,000	$ 125,500
Accrued interest rate				4.68%	4.40%
[1]Derived from audited information

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)		12 Months Ended
	Apr. 01, 2024	Dec. 31, 2023		Apr. 10, 2024	Mar. 31, 2024	Mar. 31, 2023
Subsequent Event [Line Items]
Interest rate		4.40%
Accounts receivable		$ 31,948	[1]		$ 51,775
Repayment of related party debt		$ 178,500
Mr. Macgregor [Member]
Subsequent Event [Line Items]
Interest rate					4.68%	4.40%
Subsequent Event [Member] | Mr. Macgregor [Member]
Subsequent Event [Line Items]
Accounts receivable	$ 25,000
Repayment of related party debt	12,500
Subsequent Event [Member] | American Express Business [Member]
Subsequent Event [Line Items]
Borrowing amount	$ 70,000			$ 44,300
Interest rate	16.09%			32.67%
New Investors [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Sale of stock	616,000
Sale of stock price per share	$ 0.25
Total proceeds	$ 154,000
[1]Derived from audited information