Specificity (SPTY) 10-K 15 Apr 22 2021 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2021	Mar. 17, 2022
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2021
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2021
Current Fiscal Year End Date	--12-31
Entity File Number	333-257323
Entity Registrant Name	Specificity, Inc.
Entity Central Index Key	0001840102
Entity Tax Identification Number	85-4017786
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	410 Ware Circle
Entity Address, Address Line Two	Suite 508
Entity Address, City or Town	Tampa
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	33619
City Area Code	(813)
Local Phone Number	364-4744
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	No
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Public Float	$ 0
Entity Common Stock, Shares Outstanding		8,654,701
Auditor Name	BF Borgers CPA PC
Auditor Firm ID	5041
Auditor Location	Lakewood, CO

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Current assets
Cash and cash equivalents	$ 637,841	$ 217,108
Accounts receivable		7,250
Related party receivables
Prepaid expenses and other current assets	6,851
Total current assets	644,692	224,358
Property and equipment, net	70,423	50,000
Deferred offering costs		13,698
Total assets	715,115	288,056
Current liabilities:
Account payable	24,511	21,021
Accrued liabilities	70,423
Note payable		30,000
Total current liabilities	94,934	51,021
Long term liabilities -
Related party notes payable	1,000,000
Total liabilities	1,094,934	51,021
Stockholders’ Equity (Deficit):
Common stock, $0.001 par value; 50,000,000 shares authorized, 8,654,701 and 7,670,000 shares issued and outstanding as of December 31, 2021 and 2020, respectively	8,655	7,670
Additional paid-in capital	1,418,896	76,330
Subscriptions receivable	(1,500)	(422,500)
Accumulated deficit	(2,456,870)	(75,465)
Total stockholders’ equity (deficit)	(379,819)	237,035
Total liabilities and stockholders’ equity (deficit)	715,115	288,056
Series A Preferred Stock [Member]
Stockholders’ Equity (Deficit):
Preferred stock, Series B; $0.001 par value; 260,000 shares authorized; zero shares issued and outstanding as of December 31, 2021 and 2020	1,000	1,000
Series B Preferred Stock [Member]
Stockholders’ Equity (Deficit):
Preferred stock, Series B; $0.001 par value; 260,000 shares authorized; zero shares issued and outstanding as of December 31, 2021 and 2020	$ 650,000	650,000
Subscriptions receivable		$ (400,000)

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2021	Dec. 31, 2020
Common Stock, Par Value	$ 0.001	$ 0.001
Common Stock, Shares Authorized	50,000,000	50,000,000
Common Stock, Shares, Issued	8,654,701	7,670,000
Common Stock, Shares, Outstanding	8,654,701	7,670,000
Series A Preferred Stock [Member]
Preferred Stock, Par Value	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	1,000,000	1,000,000
Preferred Stock, Shares Issued	1,000,000	1,000,000
Preferred Stock, Shares Outstanding	1,000,000	1,000,000
Series B Preferred Stock [Member]
Preferred Stock, Par Value	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	260,000	260,000
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Outstanding	0	0

STATEMENTS OF OPERATIONS

STATEMENTS OF OPERATIONS - USD ($)	1 Months Ended	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2021
Income Statement [Abstract]
Revenue, net	$ 93,983	$ 749,012
Cost of revenues	16,170	372,455
Gross profit	77,813	376,557
Operating expenses:
Sales and marketing	3,432	33,246
General and administrative expenses	55,072	1,257,148
Officer compensation	94,774	1,417,568
Total operating expenses	153,278	2,707,962
Loss from operations	(75,465)	(2,331,405)
Other income (expense):
Interest expense		(50,000)
Total other income (expense)		(50,000)
Net loss	$ (75,465)	$ (2,381,405)
Basic and diluted net loss per common share attributable to common stockholders	$ (0.01)	$ (0.30)
Weighted-average number of shares used in computing basic and diluted per share amounts	7,593,472	7,889,252

STATEMENTS OF STOCKHOLDERS' EQU

STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIT) - USD ($)	Preferred Stock [Member]Series A Preferred Stock [Member]	Preferred Stock [Member]Series B Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Subscription Receivable [Member]	Retained Earnings [Member]	Total
Balance, November 25, 2020 - Inception at Nov. 24, 2020
Shares, Outstanding, Beginning Balance at Nov. 24, 2020
Issuance of founders shares	$ 1,000		$ 7,500	(8,500)
Stock Issued During Period, Shares, New Issues	1,000,000		7,500,000
Stock issued for services			$ 15	7,485			7,500
Stock Issued During Period, Shares, Issued for Services			15,000
Issuance of common stock for cash			$ 155	77,345	(22,500)		55,000
Issuance of common stock for cash, Shares			155,000
Issuance of preferred stock for cash		$ 650,000			(400,000)		250,000
Issuance of preferred stock for cash, Shares		260,000
Net income						(75,465)	(75,465)
Ending balance, value at Dec. 31, 2020	$ 1,000	$ 650,000	$ 7,670	76,330	(422,500)	(75,465)	237,035
Shares, Outstanding, Ending Balance at Dec. 31, 2020	1,000,000	260,000	7,670,000
Issuance of common stock for cash			$ 985	1,411,065	21,000		1,433,050
Issuance of common stock for cash, Shares			984,701
Issuance of preferred stock for cash					200,000		200,000
Net income						(2,381,405)	(2,381,405)
Removal of subscription to reflect proceeds paid to related entity					200,000		200,000
Offering costs				(68,499)			(68,499)
Ending balance, value at Dec. 31, 2021	$ 1,000	$ 650,000	$ 8,655	$ 1,418,896	$ (1,500)	$ (2,456,870)	$ (379,819)
Shares, Outstanding, Ending Balance at Dec. 31, 2021	1,000,000	260,000	8,654,701

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS - USD ($)	1 Months Ended	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (75,465)	$ (2,381,405)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock-based compensation	7,500
Depreciation		719
Acquisition of Pick Pocket and subscription payable treated as officer compensation		1,200,000
Changes in operating assets and liabilities:
Accounts receivable	(7,250)	7,250
Prepaids and other current assets		(6,851)
Accounts payable	21,021	3,490
Accrued liabilities		70,423
Net cash used in operating activities	(54,194)	(1,106,374)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of property and equipment		(21,142)
Net cash provided by investing activities		(21,142)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from subscription receivables		221,000
Payments on notes payable	(20,000)	(30,000)
Payment of deferred offering costs	(13,698)	(54,801)
Proceeds from sale of preferred stock	250,000
Proceeds from sale of common stock	55,000	1,412,050
Net cash provided by financing activities	271,302	1,548,249
Change in cash and cash equivalents	217,108	420,733
Cash and cash equivalents, beginning of period		217,108
Cash and cash equivalents, end of period	217,108	637,841
Supplemental disclosures of cash flow information:
Cash paid for interest
Cash paid for income taxes
Non-cash investing and financing activities:
Issuance of a related party notes payable for Pick Pocket		1,000,000
Subscription receivable treated as officer compensation		200,000
Purchase of an asset with note payable	$ 50,000

ORGANIZATION AND DESCRIPTION OF

ORGANIZATION AND DESCRIPTION OF BUSINESS	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
ORGANIZATION AND DESCRIPTION OF BUSINESS	NOTE 1 – ORGANIZATION AND DESCRIPTION OF BUSINESS Specificity, Inc. (the “Company”) is a Nevada Corporation incorporated on November 25, 2020 (“Inception”). The Company is a full-service digital marketing firm that delivers cutting-edge marketing solutions to business-to-business clients as well as business to consumer clients. The Company has developed tools that allow us to identify and market to people who are actively in the buying cycle. We take advantage of the real-time messaging opportunities digital marketing offers to give small and medium-sized businesses a fair chance at online traffic.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The Company’s financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). Also see Note 3. Use of Estimates The preparation of the financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Concentration of Credit Risk Cash and cash equivalents are maintained at financial institutions and, at times, balances may exceed federally insured limits of $250,000 per institution that pays Federal Deposit Insurance Corporation (“FDIC”) insurance premiums. The Company has never experienced any losses related to these balances. Cash and Cash Equivalents The Company classifies its highly liquid investments with maturities of three months or less at the date of purchase as cash equivalents. Management determines the appropriate classification of its investments at the time of purchase and reevaluates the designations of each investment as of the balance sheet date for each reporting period. The Company classifies its investments as either short-term or long-term based on each instrument’s underlying contractual maturity date. Investments with maturities of less than 12 months are classified as short-term and those with maturities greater than 12 months are classified as long-term. The cost of investments sold is based upon the specific identification method. Accounts Receivable and Allowance for Doubtful Accounts Accounts receivable is recorded net of an allowance for doubtful accounts, if needed. The Company considers any changes to the financial condition of its financial institutions used and any other external market factors that could impact the collectability of its receivables in the determination of its allowance for doubtful accounts. The Company does not expect to have write-offs or adjustments to accounts receivable which could have a material adverse effect on its financial position, results of operations or cash flows as the portion which is deemed uncollectible is already taken into account when the revenue is recognized. Revenue Recognition The Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09, codified as Accounting Standards Codification (“ASC”) 606 Revenue from Contracts with Customers, which provides a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers. The Company adopted ASC 606 upon Inception. The Company provides online marketing services. The Company’s revenue is generated on services priced at fixed rates. Revenue is recorded as services are performed which typically all occurs within a calendar month. Fair Value Measurements The Company follows FASB ASC 820, Fair Value Measurements and Disclosures Level 1 Quoted market prices available in active markets for identical assets or liabilities as of the reporting date. Level 2 Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date. Level 3 Pricing inputs that are generally unobservable inputs and not corroborated by market data. Financial assets are considered Level 3 when their fair values are determined using pricing models, discounted cash flow methodologies or similar techniques and at least one significant model assumption or input is unobservable. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. If the inputs used to measure the financial assets and liabilities fall within more than one level described above, the categorization is based on the lowest level input that is significant to the fair value measurement of the instrument. The carrying amounts reported in the Company’s financial statements for cash, accounts receivable, prepaids and other current assets, accounts payable, etc approximate their fair value because of the immediate or short-term mature of these financial instruments. Property and Equipment Property and equipment is recorded at cost. Expenditures for major additions and betterments are capitalized. Maintenance and repairs are charged to operations as incurred. Depreciation of property and equipment is computed by the straight-line method (after taking into account their respective estimated residual values) over the assets estimated useful life of five (5) years Impairment of Long-Lived Assets Long-lived assets are reviewed for impairment when there is evidence that events or changes in circumstances indicate that the carrying amount of an asset or asset group may not be recoverable. Recoverability of assets to be held and used is measured by comparing the carrying amount of an asset or asset group to estimated undiscounted future cash flows expected to be generated by the asset or asset group. If the carrying amount of an asset or asset group exceeds its estimated future cash flows, an impairment charge is recognized for the amount by which the carrying amount of the asset or asset group exceeds the estimated fair value of the asset or asset group. Long-lived assets to be disposed of by sale are reported at the lower of their carrying amounts or their estimated fair values less costs to sell and are not depreciated. As of December 31, 2021 and 2020, there were no asset impairments. Income Taxes The Company recognizes deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred tax assets and liabilities are based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the fiscal year in which the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the fiscal years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the statement of operations in the period that includes the enactment date. The Company’s income tax returns are based on calculations and assumptions that are subject to examination by the Internal Revenue Service and other tax authorities. In addition, the calculation of the Company’s tax liabilities involves dealing with uncertainties in the application of complex tax regulations. The Company recognizes liabilities for uncertain tax positions based on a two-step process. The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates that it is more likely than not that the position will be sustained on audit, including resolution of related appeals or litigation processes, if any. The second step is to measure the tax benefit as the largest amount that is more than 50% likely of being realized upon settlement. While the Company believes it has appropriate support for the positions taken on its tax returns, the Company regularly assesses the potential outcomes of examinations by tax authorities in determining the adequacy of its provision for income taxes. The Company continually assesses the likelihood and amount of potential adjustments and adjusts the income tax provision, income taxes payable and deferred taxes in the period in which the facts that give rise to a revision become known. As of September 30, the Company does not believe any provisions are required in connection with uncertain tax positions as there are none. Per Share Information Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the year. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the year, increased by the potentially dilutive common shares that were outstanding during the year. As of December 31, 2021 and 2020, the Company does not have any dilutive shares. Stock Based Compensation The Company recognizes as compensation expense all share-based payment awards made to employees, directors, and consultants including grants of stock, stock options and warrants, based on estimated fair values. Fair value is generally determined based on the closing price of the Company’s common stock on the date of grant and is recognized over the service period. New Accounting Pronouncements In July 2018, the FASB issued ASU No. 2018-11, Leases (Topic 842): Targeted Improvements, which provided an alternative transition method when initially applying ASU 2016-02. Companies may elect to apply ASU 2016-02 at the beginning of the earliest period presented or recognize a cumulative effect adjustment to the opening balance of retained earnings in the period of adoption. The ASU is effective for annual and interim periods beginning after December 15, 2021. Management expect the adoption of this standard to have a significant impact on the Company’s future financial statements due to the recognition of right of a right of use asset and liability in connection with the lease disclosed below. The FASB issues ASUs to amend the authoritative literature in ASC. There have been a number of ASUs to date that amend the original text of ASC. The Company believes those issued to date either (i) provide supplemental guidance, (ii) are technical corrections, (iii) are not applicable to the Company or (iv) are not expected to have a significant impact on the Company.

GOING CONCERN

GOING CONCERN	12 Months Ended
	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	NOTE 3 – GOING CONCERN As reflected in the accompanying financial statements, during the year ended December 31, 2021, the Company incurred a net loss of $ 2,381,405 1,106,374 While the Company is continuing operations and generating revenues, the Company’s cash position is not significant enough to support the Company’s daily operations. To fund operations and reduce the working capital deficit, the Company has raised capital through the sale of common and preferred stock. While the Company believes in the viability of its strategy to generate revenues and in its ability to raise additional funds, there can be no assurances to that effect, nor can there be assurance that such funds will be at acceptable terms. See Note 7 9 for additional fund received during the year ended December 31, 2021 and subsequent. The ability of the Company to continue as a going concern is dependent upon our ability to further implement its business plan and generate revenues and cash flows. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

FINANCIAL STATEMENT ELEMENTS

FINANCIAL STATEMENT ELEMENTS	12 Months Ended
	Dec. 31, 2021
Quarterly Financial Information Disclosure [Abstract]
FINANCIAL STATEMENT ELEMENTS	NOTE 4 – FINANCIAL STATEMENT ELEMENTS During the period from Inception to December 31, 2020, the Company purchased software for which is to be used in operations with a $ 50,000

NOTES PAYABLE

NOTES PAYABLE	12 Months Ended
	Dec. 31, 2021
Debt Disclosure [Abstract]
NOTES PAYABLE	NOTE 5 – NOTES PAYABLE The Company entered into a $ 50,000 10,000 30,000 On January 13, 2021, the Company entered into a share purchase agreement with the Company’s Chief Executive Officer to acquire 80% 1.0 million 1.0 million 50,000

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 6 – COMMITMENTS AND CONTINGENCIES Lease The Company leases offices used for operations under a non-cancelable agreement. Rent expense for the year ended December 31, 2021 was $ 22,750 Years ending December 31,: Schedule of Future Minimum Rental Payment 2022 $ 42,630 2023 43,908 2024 22,278 Total $ 108,816 The Company incurs additional rent expense under cancellable arrangements which are not included within the amounts above. Litigation The Company is not party to any pending or threatened litigation. Significant Contracts On January 1, 2021, the Company entered into an employment contract with its Chief Executive Officer for which the initial term of the agreement is for one year and reviews automatically annually. If the Chief Executive Officer is terminated without cause, then the remaining current contract year shall be paid. During the for the year ended December 31, 2021 and for the period from Inception to December 31, 2020, the Company paid either the Chief Executive Officer and/or entities affiliated with the Chief Executive Officer $ 217,568 94,774 See Notes 5 and 7 for additional payments to the related party.

STOCKHOLDERS_ EQUITY (DEFICIT)

STOCKHOLDERS’ EQUITY (DEFICIT)	12 Months Ended
	Dec. 31, 2021
Equity [Abstract]
STOCKHOLDERS’ EQUITY (DEFICIT)	NOTE 7 – STOCKHOLDERS’ EQUITY (DEFICIT) Series A Preferred Stock The Company is authorized to issue 1,000,000 0.001 The holder of the Series A preferred stock is entitled to 80% of all voting rights available at the time of any vote. Series B Preferred Stock The Company is authorized to issue 260,000 0.001 The holder of the Series B preferred stock do not have voting rights. During the period from Inception to December 31, 2020, the Company sold 260,000 $650,000 400,000 200,000 Common Stock The Company is authorized to issue 50,000,000 0.001 At Inception, the Company issued 1,000,000 7,500,000 During the period from Inception to December 31, 2020, the Company sold 155,000 55,000 During the year ended December 31, 2021, the Company sold 984,701 1,412,050 Subsequent to December 31, 2021, the Company sold an additional 314,645 shares of common stock to various investors for gross proceeds of $471,967. During the period from Inception to December 31, 2020, the Company issued 15,000 7,500

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 8 – INCOME TAXES The Company’s net deferred tax assets at December 31, 2021 and 2020 is approximately $ 643,000 18,000 18,000 The Company is subject to tax in the United States (“U.S.”) and files tax returns in the U.S. Federal jurisdiction and state jurisdictions. The Company is subject to U.S. Federal, state and local income tax examinations by tax authorities for all periods starting in 2020. The Company currently is not under examination by any tax authorities.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 9 – SUBSEQUENT EVENTS Management has evaluated subsequent events pursuant to the requirements of ASC Topic 855 and has determined that no material subsequent events exist other than those disclosed below. See Note 7 for additional subsequent events.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The Company’s financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). Also see Note 3.
Use of Estimates	Use of Estimates The preparation of the financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Concentration of Credit Risk	Concentration of Credit Risk Cash and cash equivalents are maintained at financial institutions and, at times, balances may exceed federally insured limits of $250,000 per institution that pays Federal Deposit Insurance Corporation (“FDIC”) insurance premiums. The Company has never experienced any losses related to these balances.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company classifies its highly liquid investments with maturities of three months or less at the date of purchase as cash equivalents. Management determines the appropriate classification of its investments at the time of purchase and reevaluates the designations of each investment as of the balance sheet date for each reporting period. The Company classifies its investments as either short-term or long-term based on each instrument’s underlying contractual maturity date. Investments with maturities of less than 12 months are classified as short-term and those with maturities greater than 12 months are classified as long-term. The cost of investments sold is based upon the specific identification method.
Accounts Receivable and Allowance for Doubtful Accounts	Accounts Receivable and Allowance for Doubtful Accounts Accounts receivable is recorded net of an allowance for doubtful accounts, if needed. The Company considers any changes to the financial condition of its financial institutions used and any other external market factors that could impact the collectability of its receivables in the determination of its allowance for doubtful accounts. The Company does not expect to have write-offs or adjustments to accounts receivable which could have a material adverse effect on its financial position, results of operations or cash flows as the portion which is deemed uncollectible is already taken into account when the revenue is recognized.
Revenue Recognition	Revenue Recognition The Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09, codified as Accounting Standards Codification (“ASC”) 606 Revenue from Contracts with Customers, which provides a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers. The Company adopted ASC 606 upon Inception. The Company provides online marketing services. The Company’s revenue is generated on services priced at fixed rates. Revenue is recorded as services are performed which typically all occurs within a calendar month.
Fair Value Measurements	Fair Value Measurements The Company follows FASB ASC 820, Fair Value Measurements and Disclosures Level 1 Quoted market prices available in active markets for identical assets or liabilities as of the reporting date. Level 2 Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date. Level 3 Pricing inputs that are generally unobservable inputs and not corroborated by market data. Financial assets are considered Level 3 when their fair values are determined using pricing models, discounted cash flow methodologies or similar techniques and at least one significant model assumption or input is unobservable. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. If the inputs used to measure the financial assets and liabilities fall within more than one level described above, the categorization is based on the lowest level input that is significant to the fair value measurement of the instrument. The carrying amounts reported in the Company’s financial statements for cash, accounts receivable, prepaids and other current assets, accounts payable, etc approximate their fair value because of the immediate or short-term mature of these financial instruments.
Property and Equipment	Property and Equipment Property and equipment is recorded at cost. Expenditures for major additions and betterments are capitalized. Maintenance and repairs are charged to operations as incurred. Depreciation of property and equipment is computed by the straight-line method (after taking into account their respective estimated residual values) over the assets estimated useful life of five (5) years
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets Long-lived assets are reviewed for impairment when there is evidence that events or changes in circumstances indicate that the carrying amount of an asset or asset group may not be recoverable. Recoverability of assets to be held and used is measured by comparing the carrying amount of an asset or asset group to estimated undiscounted future cash flows expected to be generated by the asset or asset group. If the carrying amount of an asset or asset group exceeds its estimated future cash flows, an impairment charge is recognized for the amount by which the carrying amount of the asset or asset group exceeds the estimated fair value of the asset or asset group. Long-lived assets to be disposed of by sale are reported at the lower of their carrying amounts or their estimated fair values less costs to sell and are not depreciated. As of December 31, 2021 and 2020, there were no asset impairments.
Income Taxes	Income Taxes The Company recognizes deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred tax assets and liabilities are based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the fiscal year in which the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the fiscal years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the statement of operations in the period that includes the enactment date. The Company’s income tax returns are based on calculations and assumptions that are subject to examination by the Internal Revenue Service and other tax authorities. In addition, the calculation of the Company’s tax liabilities involves dealing with uncertainties in the application of complex tax regulations. The Company recognizes liabilities for uncertain tax positions based on a two-step process. The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates that it is more likely than not that the position will be sustained on audit, including resolution of related appeals or litigation processes, if any. The second step is to measure the tax benefit as the largest amount that is more than 50% likely of being realized upon settlement. While the Company believes it has appropriate support for the positions taken on its tax returns, the Company regularly assesses the potential outcomes of examinations by tax authorities in determining the adequacy of its provision for income taxes. The Company continually assesses the likelihood and amount of potential adjustments and adjusts the income tax provision, income taxes payable and deferred taxes in the period in which the facts that give rise to a revision become known. As of September 30, the Company does not believe any provisions are required in connection with uncertain tax positions as there are none.
Per Share Information	Per Share Information Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the year. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the year, increased by the potentially dilutive common shares that were outstanding during the year. As of December 31, 2021 and 2020, the Company does not have any dilutive shares.
Stock Based Compensation	Stock Based Compensation The Company recognizes as compensation expense all share-based payment awards made to employees, directors, and consultants including grants of stock, stock options and warrants, based on estimated fair values. Fair value is generally determined based on the closing price of the Company’s common stock on the date of grant and is recognized over the service period.
New Accounting Pronouncements	New Accounting Pronouncements In July 2018, the FASB issued ASU No. 2018-11, Leases (Topic 842): Targeted Improvements, which provided an alternative transition method when initially applying ASU 2016-02. Companies may elect to apply ASU 2016-02 at the beginning of the earliest period presented or recognize a cumulative effect adjustment to the opening balance of retained earnings in the period of adoption. The ASU is effective for annual and interim periods beginning after December 15, 2021. Management expect the adoption of this standard to have a significant impact on the Company’s future financial statements due to the recognition of right of a right of use asset and liability in connection with the lease disclosed below. The FASB issues ASUs to amend the authoritative literature in ASC. There have been a number of ASUs to date that amend the original text of ASC. The Company believes those issued to date either (i) provide supplemental guidance, (ii) are technical corrections, (iii) are not applicable to the Company or (iv) are not expected to have a significant impact on the Company.

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Rental Payment	Years ending December 31,: Schedule of Future Minimum Rental Payment
COMMITMENTS AND CONTINGENCIES	2022 $ 42,630 2023 43,908 2024 22,278 Total $ 108,816

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	5 years

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net Income (Loss) Attributable to Parent	$ 75,465	$ 2,381,405
Net Cash Provided by (Used in) Operating Activities	$ 54,194	$ 1,106,374

FINANCIAL STATEMENT ELEMENTS (D

FINANCIAL STATEMENT ELEMENTS (Details Narrative)	Nov. 30, 2020USD ($)
Quarterly Financial Information Disclosure [Abstract]
Payments to Acquire Software	$ 50,000

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)	Jan. 13, 2021	Nov. 30, 2020	Dec. 31, 2020	Dec. 31, 2020	Dec. 31, 2021
Restructuring Cost and Reserve [Line Items]
Payments to Acquire Software		$ 50,000
Proceeds from (Repayments of) Notes Payable			$ 10,000	$ (20,000)	$ (30,000)
Notes Payable			$ 30,000	$ 30,000
[custom:AccruedInterestRelatedPartyCurrent-0]					$ 50,000
Pickpocket, Inc. [Member]
Restructuring Cost and Reserve [Line Items]
Business Acquisition, Percentage of Voting Interests Acquired	80.00%
Payments to Acquire Businesses, Gross	$ 1,000,000
Business Acquisition, Transaction Costs	$ 1,000,000

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details)	Dec. 31, 2021USD ($)
Commitments and Contingencies Disclosure [Abstract]
2022	$ 42,630
2023	43,908
2024	22,278
Total	$ 108,816

COMMITMENTS AND CONTINGENCIES_3

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2021	Dec. 31, 2020
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Operating Leases, Rent Expense		$ 22,750
Salary and Wage, Officer, Excluding Cost of Good and Service Sold	$ 94,774	1,417,568
Chief Executive Officer [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Salary and Wage, Officer, Excluding Cost of Good and Service Sold		$ 217,568	$ 94,774

STOCKHOLDERS_ EQUITY (DEFICIT)

STOCKHOLDERS’ EQUITY (DEFICIT) (Details Narrative) - USD ($)	Nov. 26, 2020	Dec. 31, 2020	Dec. 31, 2021
Class of Stock [Line Items]
Issuance of preferred stock for cash		$ 250,000	$ 200,000
[custom:SubscriptionsReceivable-0]		422,500	1,500
[custom:SubscriptionReceivableTreatedAsOfficerCompensation]			$ 200,000
Common Stock, Shares Authorized		50,000,000	50,000,000
Common Stock, Par or Stated Value Per Share		$ 0.001	$ 0.001
Proceeds from Issuance of Common Stock		$ 55,000	$ 1,412,050
Stock Issued During Period, Value, Issued for Services		$ 7,500
Common Stock [Member]
Class of Stock [Line Items]
Issuance of preferred stock for cash, Shares
Issuance of preferred stock for cash
Stock Issued During Period, Shares, New Issues	7,500,000	7,500,000
Issuance of common stock for cash, Shares		155,000	984,701
Stock Issued During Period, Shares, Issued for Services		15,000
Stock Issued During Period, Value, Issued for Services		$ 15
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred Stock, Shares Authorized		1,000,000	1,000,000
Preferred Stock, Par or Stated Value Per Share		$ 0.001	$ 0.001
Preferred Stock, Voting Rights			The holder of the Series A preferred stock is entitled to 80% of all voting rights available at the time of any vote.
Series A Preferred Stock [Member] | Preferred Stock [Member]
Class of Stock [Line Items]
Issuance of preferred stock for cash, Shares
Issuance of preferred stock for cash
Stock Issued During Period, Shares, New Issues	1,000,000	1,000,000
Issuance of common stock for cash, Shares
Stock Issued During Period, Shares, Issued for Services
Stock Issued During Period, Value, Issued for Services
Series B Preferred Stock [Member]
Class of Stock [Line Items]
Preferred Stock, Shares Authorized		260,000	260,000
Preferred Stock, Par or Stated Value Per Share		$ 0.001	$ 0.001
Preferred Stock, Voting Rights			The holder of the Series B preferred stock do not have voting rights.
[custom:SubscriptionsReceivable-0]		$ 400,000
Series B Preferred Stock [Member] | Preferred Stock [Member]
Class of Stock [Line Items]
Issuance of preferred stock for cash, Shares		260,000
Issuance of preferred stock for cash		$ 650,000
Stock Issued During Period, Shares, New Issues
Issuance of common stock for cash, Shares
Stock Issued During Period, Shares, Issued for Services
Stock Issued During Period, Value, Issued for Services

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Deferred Tax Assets, Net	$ 643,000	$ 18,000
Deferred Tax Assets, Valuation Allowance		$ 18,000