brooqLy (BRQL) 10-Q 19 Aug 24 2024 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Jun. 30, 2024	Aug. 19, 2024
Cover [Abstract]
Entity Registrant Name	brooqLy, INC.
Entity Central Index Key	0001854526
Document Type	10-Q
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	true
Entity Current Reporting Status	Yes
Document Period End Date	Jun. 30, 2024
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2024
Entity Ex Transition Period	false
Entity Common Stock Shares Outstanding		25,365,000
Entity File Number	000-56399
Entity Incorporation State Country Code	NV
Entity Tax Identification Number	86-2265420
Entity Address Address Line 1	10101 S. Roberts Road
Entity Address Address Line 2	Suite 209
Entity Address City Or Town	Palos Hill
Entity Address State Or Province	IL
Entity Address Postal Zip Code	60465
City Area Code	718
Local Phone Number	513-7776
Document Quarterly Report	true
Document Transition Report	false
Entity Interactive Data Current	Yes

Condensed Balance Sheets

Condensed Balance Sheets - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Current Assets
Cash	$ 33	$ 2
Prepaid Expenses	30,204	30,204
Total Current Assets	30,237	30,206
Long-term Assets
Intangible Assets, net	235,176	171,076
Total Long-term Assets	235,176	171,076
Total Assets	265,413	201,282
Current Liabilities
Accounts Payable	154,847	145,077
Promissory Note	65,000	55,000
Interest Payable	10,707	4,303
Payroll Payable	104,488	50,488
Due to related party	23,892	23,374
Total Current Liabilities	358,934	278,242
Stockholders' Deficit
Common stock, par value $0.0001; 200,000,000 common shares authorized; 25,365,000 and 24,234,982 common shares issued and outstanding at June 30, 2024 and December 31, 2023 respectively	2,537	2,424
Additional paid in capital	1,424,670	749,373
Accumulated deficit	(1,520,728)	(828,757)
Total Stockholders' Deficit	(93,521)	(76,960)
Total Liabilities and Stockholders' Deficit	$ 265,413	$ 201,282

Condensed Balance Sheets (Paren

Condensed Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2024	Dec. 31, 2023
Condensed Balance Sheets
Common stock, par value	$ 0.0001	$ 0.0001
Common Stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	25,365,000	24,234,982
Common stock, shares outstanding	25,365,000	24,234,982

Unaudited Condensed Statements

Unaudited Condensed Statements of Operations - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Unaudited Condensed Statements of Operations
Revenue	$ 152	$ 1	$ 181	$ 2
Total Revenue	152	1	181	2
Operating expenses
Professional fees	25,415	18,478	36,780	42,002
Salaries	27,000	0	54,000	0
Other general and administrative costs	22,399	16,174	74,968	127,488
Total operating expenses	74,814	34,652	165,748	169,490
Loss from operations	(74,662)	(34,651)	(165,567)	(169,488)
Other Income	0	0	0	1
Interest Expense	(145,654)	0	(150,404)	0
Loss on conversion of Shares	(376,000)	0	(376,000)	0
Other Income (expense) net	(521,654)	0	(526,404)	1
Net loss before income tax	(596,316)	(34,651)	(691,971)	(169,487)
Provision for income taxes (benefit)	0	0	0	0
Net loss	$ (596,316)	$ (34,651)	$ (691,971)	$ (169,487)
Net Loss Per Common Stock
Net Loss Per Common Stock - basic and fully diluted	$ (0.02)	$ 0	$ (0.03)	$ (0.01)
Weighted-average number of shares of common stock outstanding - basic and fully diluted	25,167,198	23,620,422	24,758,790	23,174,070

Unaudited Condensed Statement_2

Unaudited Condensed Statements of Cash Flows - USD ($)	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Cash Flows from Operating Activities
Net loss	$ (691,971)	$ (169,487)
Adjustments to reconcile net loss to net cash provided by/(used in) operating activities
Amortization	26,340	14,869
Shares Issued for Services	58,000	100,000
Shares Issued as gift	17,410	0
Shares Issued for Loan & Interest	224,000
Loss on conversion of convertible note to common stock	376,000
Changes in assets and liabilities
Accounts Payable	9,770	(64,855)
Prepaid Expenses	0	(30,000)
Payroll Payable	54,000	0
Accrued Interest	6,404	0
Due to related party	518	898
Net cash provided by/used in operating activities	80,471	(148,575)
Cash Flows from Investing Activities
Software	(90,440)	0
Net cash used in investing activities	(90,440)	0
Cash Flows from Financing Activities
Shares issued for cash	0	100,000
Notes Payable		30,000
Promissory Note	10,000	25,000
Net cash provided by financing activities	10,000	155,000
Net Increase in Cash	31	6,425
Net Change in Cash
Cash at beginning of period	2	1
Cash at end of period	33	6,426
Supplemental Non-Cash Investing and Financing Transactions
Reversal of Warrants	$ 0	$ 0

Unaudited Condensed Statement_3

Unaudited Condensed Statements of Changes in Stockholders Deficit - USD ($)	Total	Common Stock	Shares To Be Issued	Additional Paid In Capital	Accumulated Deficit
Balance, shares at Dec. 31, 2022		22,584,982
Balance, amount at Dec. 31, 2022	$ (10,672)	$ 2,259	$ 20,000	$ 447,538	$ (480,469)
Shares issued for cash, shares		500,000
Shares issued for cash, amount	80,000	$ 50	(20,000)	99,950
Shares issued for services, shares		500,000
Shares issued for services, amount	100,000	$ 50		99,950
Net Loss	(134,836)				(134,836)
Balance, amount at Mar. 31, 2023	34,492	$ 2,359	0	647,438	(615,305)
Balance, shares at Mar. 31, 2023		23,584,982
Balance, shares at Dec. 31, 2022		22,584,982
Balance, amount at Dec. 31, 2022	(10,672)	$ 2,259	20,000	447,538	(480,469)
Net Loss	(169,487)
Balance, amount at Jun. 30, 2023	19,840	$ 2,364	0	667,433	(649,957)
Balance, shares at Jun. 30, 2023		23,634,982
Balance, shares at Mar. 31, 2023		23,584,982
Balance, amount at Mar. 31, 2023	34,492	$ 2,359	0	647,438	(615,305)
Shares issued for cash, shares		50,000
Shares issued for cash, amount	20,000	$ 5		19,995
Net Loss	(34,651)				(34,651)
Balance, amount at Jun. 30, 2023	19,840	$ 2,364	0	667,433	(649,957)
Balance, shares at Jun. 30, 2023		23,634,982
Balance, shares at Dec. 31, 2023		24,234,982
Balance, amount at Dec. 31, 2023	(76,960)	$ 2,424	0	749,373	(828,757)
Shares issued for services, shares		100,000
Shares issued for services, amount	58,000	$ 10		57,990
Net Loss	(95,656)				(95,656)
Gifted Shares, shares		30,018
Gifted Shares, amount	17,410	$ 3		17,407
Balance, amount at Mar. 31, 2024	(97,205)	$ 2,437	0	824,770	(924,412)
Balance, shares at Mar. 31, 2024		24,365,000
Balance, shares at Dec. 31, 2023		24,234,982
Balance, amount at Dec. 31, 2023	(76,960)	$ 2,424	0	749,373	(828,757)
Net Loss	(691,971)
Balance, amount at Jun. 30, 2024	(93,521)	$ 2,537	0	1,424,670	(1,520,728)
Balance, shares at Jun. 30, 2024		25,365,000
Balance, shares at Mar. 31, 2024		24,365,000
Balance, amount at Mar. 31, 2024	(97,205)	$ 2,437	0	824,770	(924,412)
Net Loss	(596,316)				(596,316)
Shares issued for Interests, shares		200,000
Shares issued for Interests, amount	120,000	$ 20		119,980
Shares issued for Loan, shares		800,000
Shares issued for Loan, amount	480,000	$ 80		479,920
Balance, amount at Jun. 30, 2024	$ (93,521)	$ 2,537	$ 0	$ 1,424,670	$ (1,520,728)
Balance, shares at Jun. 30, 2024		25,365,000

DESCRIPTION OF BUSINESS

DESCRIPTION OF BUSINESS	6 Months Ended
	Jun. 30, 2024
DESCRIPTION OF BUSINESS
DESCRIPTION OF BUSINESS	NOTE 1 – DESCRIPTION OF BUSINESS The Company is an early-stage company incorporated in Nevada on February 19, 2021, under the name “MyTreat, Inc”. On May 12, 2021, pursuant to an amendment to its Articles of Incorporation filed in Nevada, the Company filed to change its name to brooqLy, Inc. The Company is a technology company that has developed a Social Networking Platform that connects its Users using the practice of purchasing and sending Food and/or beverage products (“Treats”). The participants in the Company’s Platform include: Shops, Sending Consumers, Receiving Consumers and Brands. The Company has created a technology infrastructure for the Shops, Sending and Receiving consumers, and Brands that wish to advertise with the Company, to interconnect, interact, and engage in what the Company has strived for, a “fun experience.” The Company’s Platform serves as the connection point and facilitator among its Platform participants, who are the Shops Sending Consumers, and Receiving Consumers. On October 14, 2021, the Company applied to the US Patent and Trademark Office for the trademark “BROOQLY”, which application was accepted and granted on February 28, 2023. On October 14, 2021, the Company applied to the EU Intellectual Property Office for the trademark “BROOQLY”, which application was accepted on February 2, 2022. On March 29, 2023, the Company completed an agreement with REM People, a new Generation, Retail Analytics Company with coverage in over 50 markets, establishing a partnership for the Turkish Market. This partnership will allow the Company to potentially establish a strong presence in the Turkish market and expand its reach in the region. On or about April 5, 2023, the Company completed a partnership extension for the Romanian Market with Field Insights CEE, a Marketing Intelligence company with operations in 17 Central and Eastern European countries. This partnership extension was made to potentially capitalize on the performance already achieved in the Romanian market and in setting the standards for the upcoming markets to follow. On April 12, 2023, the Company announced a partnership, for the Greek market, with Botilia.gr, a platform, specializing in online wine and spirit sales. The Company has publicly announced that it will conduct a raise up to $5,000,000 from Accredited Investors pursuant to a Regulation D/Rule 506(c) offering. To achieve this, the Company completed an agreement on July 31, 2023, with Jahani & Associates (“J & A”) to act as their advisor for expansion into the Middle East and Southeast Asia. Following, on the same date, the Company also completed an agreement with Umergence LLC (“UMG’), a registered broker-dealer, to introduce accredited investors with whom UMG has a pre-existing business relationship. After having made a first required payment of $12,500, because we did not make the second payment of $12,500 as a result of the Company’s inability to pay, the broker-dealer has paused in their efforts to procure investors until such time when the second payment is made. On July 27, 2023, our sponsoring broker-dealer, Glendale Securities, received notification from FINRA that its 15c2-11 under the Securities Exchange Act of 1934, complied with FINRA Rule 6432 and that we may initiate a price quotation. Our common stock is now quoted under the ticker symbol “BRQL”. On October 17, 2023, the Company, as part of its environmental sustainability initiate, announced a strategic alliance with Enaleia, a prominent organization based in Greece committed to advancing marine ecosystem sustainability through circular and social economy solutions. On October 27, 2023, the Company reported that it has been approved for DWAC/DRS service, a preferred stock transfer system. On March 13, 2024, the Company announced the launch of operations in the Czech Republic potentially strengthening its presence in Central-Eastern and Southeastern Europe. On March 27, 2024, the Company announced launch of its operations in Sub-Saharan Africa with a base in Zambia as part of a strategy to have its platform available to all continents.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING AND BENEFICIAL CONVERSION FEATURES POLICIES	6 Months Ended
	Jun. 30, 2024
SUMMARY OF SIGNIFICANT ACCOUNTING AND BENEFICIAL CONVERSION FEATURES POLICIES
SUMMARY OF SIGNIFICANT ACCOUNTING AND BENEFICIAL CONVERSION FEATURES POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING AND BENEFICIAL CONVERSION FEATURES POLICIES Basis of Presentation The accompanying unaudited condensed financial statements have been prepared in accordance with the instructions to Form 10-Q and Regulation S-X and do not include all the information and disclosures required by generally accepted accounting principles in the United States of America (“GAAP”). The Company has made estimates and judgments affecting the amounts reported in the Company’s condensed financial statements and the accompanying notes. The actual results experienced by the Company may differ materially from the Company’s estimates. The condensed financial information is unaudited but reflects all normal adjustments that are, in the opinion of management, necessary to provide a fair statement of results for the interim periods presented. These condensed financial statements should be read in conjunction with the financial statements in the Company’s 2023 Annual Report on Form 10-K for the year ended December 31, 2023, filed with the Securities and Exchange Commission (the “SEC”) on April 1, 2024. The balance sheet as of December 31, 2023, was derived from the Company’s audited 2023 financial statements contained in the above referenced 2023 Annual Report. The results of operations for the six months ended June 30, 2024, are not necessarily indicative of the results that may be expected for the full year ended December 31, 2024. The accompanying financial statements reflect the application of certain significant accounting policies as described below and elsewhere in these notes to the financial statements. Accounting Basis The Company uses the accrual basis of accounting and accounting principles generally accepted in the United States of America (“GAAP”). The Company has adopted a December 31 fiscal year end. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, revenue and expenses and disclosure of contingent assets and liabilities at the date the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates. Cash and Cash Equivalents The Company considers all cash on hand and in banks, certificates of deposit and other highly liquid investments with maturities of three months or less, when purchased, to be cash and cash equivalents. Intangible Assets Intangible assets are measured at cost less accumulated amortization and impairment losses, if any. They are amortized on a straight-line basis over their estimated useful lives. The Company is amortizing their software application over the useful life of 5 years. Fair Value of Financial Instruments The Company’s financial instruments consist of cash and cash equivalents. The carrying amount of these financial instruments approximates fair value due either to length of maturity or interest rates that approximate prevailing market rates unless otherwise disclosed in these financial statements. Income Taxes Income taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized. Revenue Recognition The Company recognizes revenue in accordance with FASB ASC 606 upon the transfer of goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The company has three types of revenues; a) fees charged to shops for registering with the company’s app, b) treats sent from receiving and/or sending consumers, and c) advertising from other company brands on the app. All services are recorded at the time that control of the products is transferred to the Receiving consumers upon their redemption of their treat. In evaluating the timing of the transfer of control of products to customers, we consider several indicators, including our right to payment, and the legal title of the products. Based on the assessment of control indicators, sales are generally recognized when products are delivered to consumers. Revenue recognized from contracts with customers is disclosed separately from other sources of revenue. ASC 606 includes guidance on when revenue should be recognized on a Gross (Principal) or Net (Agent) basis. The Company’s revenue is recognized primarily as performance obligations are satisfied. For all fixed-price contracts, revenue is recognized based on the actual service provided to the end of the reporting period. Stock-Based Compensation The measurement and recognition of stock - based compensation expense is based on estimated fair values for all share-based awards made to employees and directors, including stock options and for non-employee equity transactions as per ASC 718 rules. For transactions in which we obtain certain services of employees, directors, and consultants in exchange for an award of equity instruments, we measure the cost of the services based on the grant date fair value of the award. We recognize the cost over the vesting period. Basic Income (Loss) Per Share Basic income (loss) per share is calculated by dividing the Company’s net loss applicable to common shareholders by the weighted average number of common shares during the period. Diluted earnings per share is calculated by dividing the Company’s net income available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. There are no such common stock equivalents outstanding as of June 30, 2024. Recent Accounting Pronouncements From time to time, the Financial Accounting Standards Board (the “FASB”) or other standards setting bodies issue new accounting pronouncements. The FASB issues updates to new accounting pronouncements through the issuance of an Accounting Standards Update (“ASU”). Unless otherwise discussed, the Company believes that the impact of recently issued guidance, whether adopted or to be adopted in the future, is not expected to have a material impact on the Company’s financial statements upon adoption. Foreign Currency Translation The Company considers the U.S. dollar to be its functional currency as it is the currency of the primary economic environment in which the Company operates. Accordingly, monetary assets and liabilities denominated in foreign currencies are translated into U.S. dollars at the exchange rate in effect at the balance sheet date and non-monetary assets and liabilities are translated at the exchange rates in effect at the time of acquisition or issue. Revenues and expenses are translated at rates approximating the exchange rates in effect at the time of the transactions. All exchange gains and losses are included in operations.

GOING CONCERN

GOING CONCERN	6 Months Ended
	Jun. 30, 2024
GOING CONCERN
GOING CONCERN	NOTE 3 – GOING CONCERN The accompanying financial statements have been prepared in conformity with generally accepted accounting principles, which considers the continuation of the Company as a going concern. The Company recorded $181 in revenue for the six months ended June 30, 2024. The Company currently does not have sufficient working capital but is continuing its efforts to establish additional markets for sources of revenue to cover operating costs. Until we generate material operating revenues, the Company will require additional debt or equity funding to continue its operations, however, there is no assurances that the Company will conduct such an offering or that it will raise sufficient funding to continue its operations. Management anticipates that the Company will be dependent, for the near future, on additional investment capital to fund operating expenses The Company intends to position itself so that it may be able to raise additional funds through the capital markets. In light of management’s efforts, there are no assurances that the Company will be successful in this or any of its endeavors or become financially viable and continue as a going concern. If the Company is unable to raise additional funds, there is substantial doubt about its ability to continue as a going concern.

INTANGIBLE ASSET

INTANGIBLE ASSET	6 Months Ended
	Jun. 30, 2024
INTANGIBLE ASSET
INTANGIBLE ASSET	NOTE 4 – INTANGIBLE ASSET As of June 30, 2024, and December 31, 2023, Intangible assets consisted of the following: Useful life June 30, 2024 December 31, 2023 At cost: Software platform 5 years $ 314,537 $ 224,097 Less: accumulated amortization (79,361 ) (53,021 ) $ 235,176 $ 171,076 On April 20, 2021, the Company entered into an agreement with Nikolaos Stratigakis to develop its online platform for a value of 5,000 Euro in cash and 147,482 shares of restricted common stock shares at the stated value of $0.20 per share equal to the value of $29,497. Then on July 1, 2022, the Company entered into a second agreement with Nikolaos Stratigakis for a value of $10,920 and 270,000 restricted common stock shares at the stated value of $0.24 per share equal to the value of $64,800. Additionally, On July 1, 2023, the Company added Exhibit B to the agreement with Nikolaos Stratigakis to develop a new web-based Backend Platform to accommodate the new mobile version of the application for a project cost of $19,056 completed by September 30, 2023. To further develop and expand the online platform the Company also engaged Citiwave Systems, Ltd and entered into an agreement on October 1, 2023, for a value of $33,117 in cash and 100,000 shares of restricted common stock at the stated value of $0.22 per share equal to a value of $22,000. As per the same agreement the Company issued the remaining 100,000 shares of restricted common stock at the trading value of $0.58 per share for a value of $58,000 as of January 11, 2024. The total value of $282,097 was amortized over its useful life of 5 years. Intangible assets are measured initially at cost. After initial recognition, an entity usually measures an intangible asset at cost less accumulated amortization.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Jun. 30, 2024
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE 5 – RELATED PARTY TRANSACTIONS The Company has related party transactions with its three executive officers who have contributed from time to time to facilitate cash flow. The Company has due to related party an amount of $8,290 to the Company’s CEO, Panagiotis N. Lazaretos, $3,394 to the Company’s Chief Financial Officer, Helen V. Maridakis, and $12,209 to the Company’s Chief Operating Officer, Nikolaos Ioannou, has as of June 30, 2024.

NOTE PAYABLE AND PROMISSORY NOT

NOTE PAYABLE AND PROMISSORY NOTE	6 Months Ended
	Jun. 30, 2024
NOTE PAYABLE AND PROMISSORY NOTE
NOTE PAYABLE AND PROMISSORY NOTE	NOTE 6 – NOTE PAYABLE AND PROMISSORY NOTE On May 10, 2023, Eltino, Ltd, provided a loan with a non-interest-bearing promissory note to the Company valued at $25,000. The note has a repayment maturity date of December 31, 2024. There are no minimum monthly payments. Additionally, on May 17, 2023, the Company entered into a Convertible Promissory Note Agreement with Skordilakis & Sia, IKE, who agreed to lend $30,000 to the Company (the “Loan Amount”). The Note was converted into 500,000 common stock shares on August 22, 2023, the date which the conversion decision was made. Skordilakis & Sia, IKE provided written notice to the Company on August 22, 2023, of their Conversion Decision. According to the Convertible Note the repayment amount was $60,000 upon the maturity date of the Note, December 31, 2024, therefore, the Company recognized $30,000 as interest expense as of December 31, 2023. On August 29, 2023, the Company signed a Promissory note with Bridusa-Dominca Kamara for the loan amount of $30,000. The Note has a maturity date of December 31, 2024, and interest of $14,000, payable on the maturity date. Additionally, Ms. Kamara will also receive 200,000 common stock shares on December 31, 2024, which were issued on April 9, 2024. The Company has recognized accrued interest expense of $4,823, for this Promissory Note and an additional $120,000 as interest expense for the issuance of the 200,000 shares as of June 30, 2024. On February 22, 2024, the Company entered into a Convertible Promissory Note Agreement with Angelos Rezos, who agreed to lend $60,000 to the Company with a repayment amount of $78,000 on the maturity date of December 31, 2024. Additionally, Angelos Rezos entered into a second Convertible Promissory Note Agreement on March 21, 2024, to lend the Company $20,000 with the repayment amount of $26,000 on the maturity date of December 31, 2024. Both convertible notes have the conversion decision as of September 30, 2024, but Mr. Rezos made the decision to convert both loans on April 9, 2024, and 800,000 restricted common stock shares were issued to him for a value of $480,000 that includes $24,000 as interest expense and a loss on conversion to common stock shares of $376,000. On March 31, 2024, the Company entered into a third Convertible Promissory Note Agreement with Angelos Rezos, who agreed to lend $10,000 to the Company with a repayment amount of $13,000 on the maturity date of December 31,2024, and a conversion decision by September 30, 2024.

STOCKHOLDERS DEFICIT

STOCKHOLDERS DEFICIT	6 Months Ended
	Jun. 30, 2024
Stockholders' Deficit
STOCKHOLDERS' DEFICIT	NOTE 7 – STOCKHOLDERS’ DEFICIT Issuance of Common Stock The Company has 200,000,000, $0.0001 par value shares of common stock authorized. On June 30, 2024, there were 25,365,000 common shares issued and outstanding. For the year ended December 31, 2022, the Company issued 550,000 shares of common stock for cash proceeds of $78,000 and 617,482 shares of common stock for services rendered, a value of $144,800. On February 25, 2022, the Company cancelled 1,000,000 in common shares and warrants issued to an accredited investor. The Company had entered into a subscription agreement on September 30, 2021, whereby the investor agreed to purchase up to 1,000,000 restricted common stock shares and 1,000,000 in warrants at $0.10 per share. The investment was in excess of $50,000 entitling the investor to receive shares and warrants at a reduced price instead of at $0.20 per share from those investors investing less than $50,000. The investor failed to pay $75,000 of the aggregate investment and the Company has determined that the investor will not receive the benefit of the $0.10 per share price and its shares shall be calculated on the basis of $0.20 per share, for which there is an adjusted number of common shares (and no warrants), of 125,000 shares for the cash proceeds of $25,000 that the company received from the investor. For the year ended December 31, 2022, the Company issued 550,000 restricted common stock shares for cash proceeds of $78,000, of which 350,000 common stock shares were for cash proceeds of $35,000 were from the exercise of warrants. The Company has also received cash proceeds of $20,000 for 100,000 shares to be issued. Additionally, the Company issued 617,482 common stocks for services at a value of $174,295 as of December 31, 2022. For the year ended December 31, 2023, the Company issued 550,000 restricted common stock shares for cash proceeds of $120,000, of which $20,000 were for cash proceeds already received as of December 31, 2022. Additionally, the Company issued 500,000 restricted common stock shares for the conversion of the loan at a value of $60,000 and 600,000 restricted common stock shares for services at a value of $122,000 as of December 31, 2023. For the six months ended June 30, 2024, the Company issued 100,000 restricted common stock for services at a value of $58,000 and 30,018 restricted common stock as a gift to initial shareholders at a value of $17,410. Additionally, the Company issued 800,000 restricted common stock shares for the conversion of the loan at a value of $480,000 and 200,000 shares as interest on a convertible note, a value of $120,000 as of June 30, 2024. Warrants From September 17, 2021, to December 31, 2021, the Company sold 2,000,000 Common Stock Shares to 3 accredited investors at a price of $0.10 per share or an aggregate of $200,000, which subscription also included 1 Common Stock Purchase Warrant for each Common Stock Share Purchased, exercisable at ten (10) cents per share ($0.10). The Purchase Warrant provides that upon FINRA granting a trading symbol to the Company for quotation on the OTC Markets OTCQB, the Warrant Exercise Price will then be calculated at a 50% discount to the 7-day average price for that 7-day period preceding exercise of the Warrant. The Warrant Exercisable Period is 5 years from the date of the Subscriber subscribing to the Shares. Under ASC 480 “Distinguishing Liabilities from Equity” the management has determined that these warrants are freestanding instruments issued by the Company to a shareholder giving them the right to purchases additional equity shares, thereby they are classified as equity. The warrants meet the underling factors that determine if they fall under the scope of ASC 480-10 to be classified as equity. The share purchase warrants are classified as equity instruments because a fixed amount of cash is exchanged for a fixed amount of equity. Changes in Equity For the year beginning January 1, 2024, the Company had a stockholders’ deficit balance of $76,960. With the issuance of 100,000 restricted common stock shares for services rendered, a value of $58,000, the issuance of 30,018 restricted common stock shares at a value of $17,410, the issuance of 800,000 restricted common stock shares for the conversion of a loan at a value of $480,000, the issuance of 200,000 restricted common stock shares as interest on a convertible loan, a value of $120,000 and the net loss of $691,971 for the six months ended June 30, 2024, the ending balance is a deficit of $93,521 as of June 30, 2024. For the year beginning January 1, 2023, the Company had a shareholders’ deficit balance of $10,672. With the sale of 550,000 restricted common stock shares for a value of $120,000 of which $20,000 was for cash proceeds already received as of December 31, 2022, the issuance of 500,000 restricted common stock shares for services rendered, a value of $100,000, and the net loss of $134,836 for the six months ended June 30, 2024, the ending balance in equity is $34,492 as of June 30, 2023.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 30, 2024
COMMITMENTS AND CONTINGENCIES
COMMITMENTS AND CONTINGENCIES	NOTE 8 – COMMITMENTS AND CONTINGENCIES The Company neither owns nor leases any real or personal property. Such costs are immaterial to the financial statements and accordingly are not reflected herein. The officers and directors are involved in other business activities and most likely will become involved in other business activities in the future.

INCOME TAXES

INCOME TAXES	6 Months Ended
	Jun. 30, 2024
INCOME TAXES
INCOME TAXES	NOTE 9 – INCOME TAXES The Company had federal net operating loss carry forwards of approximately $1,520,000 at June 30, 2024, and $828,757 at December 31, 2023 which may be available to offset future taxable income. Utilization of the net operating loss carry forwards are subject to limitations imposed by IRC Section 382/383 resulting from changes in ownership. At the date of this filing, management has not reviewed the Company’s ownership changes and will perform the study in advance of any potential use of the NOL’s. Based upon management’s assessment, a full valuation allowance has been placed upon the net deferred tax assets, since it is more likely than not that such assets will not be realized. Therefore, no financial statement benefit has been taken for the deferred tax assets, as of the filing date. The components of net deferred tax assets are as follows: June 30, December 31, 2024 2023 Net operating loss carry-forward $ (319,393 ) $ (174,040 ) Less: valuation allowance 319,393 174,040 Net deferred tax asset $ - $ -

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2024
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 10 – SUBSEQUENT EVENT The Company has analyzed its operations subsequent to June 30, 2024, through the date of this filing of these unaudited condensed financial statements and has determined that there are no material subsequent events.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING AND BENEFICIAL CONVERSION FEATURES POLICIES (Policies)	6 Months Ended
	Jun. 30, 2024
SUMMARY OF SIGNIFICANT ACCOUNTING AND BENEFICIAL CONVERSION FEATURES POLICIES
Basis of Presention	The accompanying unaudited condensed financial statements have been prepared in accordance with the instructions to Form 10-Q and Regulation S-X and do not include all the information and disclosures required by generally accepted accounting principles in the United States of America (“GAAP”). The Company has made estimates and judgments affecting the amounts reported in the Company’s condensed financial statements and the accompanying notes. The actual results experienced by the Company may differ materially from the Company’s estimates. The condensed financial information is unaudited but reflects all normal adjustments that are, in the opinion of management, necessary to provide a fair statement of results for the interim periods presented. These condensed financial statements should be read in conjunction with the financial statements in the Company’s 2023 Annual Report on Form 10-K for the year ended December 31, 2023, filed with the Securities and Exchange Commission (the “SEC”) on April 1, 2024. The balance sheet as of December 31, 2023, was derived from the Company’s audited 2023 financial statements contained in the above referenced 2023 Annual Report. The results of operations for the six months ended June 30, 2024, are not necessarily indicative of the results that may be expected for the full year ended December 31, 2024. The accompanying financial statements reflect the application of certain significant accounting policies as described below and elsewhere in these notes to the financial statements.
Accounting Basis	The Company uses the accrual basis of accounting and accounting principles generally accepted in the United States of America (“GAAP”). The Company has adopted a December 31 fiscal year end.
Use of Estimates	The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, revenue and expenses and disclosure of contingent assets and liabilities at the date the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Cash and Cash Equivalents	The Company considers all cash on hand and in banks, certificates of deposit and other highly liquid investments with maturities of three months or less, when purchased, to be cash and cash equivalents.
Intangible Assets	Intangible assets are measured at cost less accumulated amortization and impairment losses, if any. They are amortized on a straight-line basis over their estimated useful lives. The Company is amortizing their software application over the useful life of 5 years.
Fair Value of Financial Instruments	The Company’s financial instruments consist of cash and cash equivalents. The carrying amount of these financial instruments approximates fair value due either to length of maturity or interest rates that approximate prevailing market rates unless otherwise disclosed in these financial statements.
Income Taxes	Income taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized.
Revenue Recognition	The Company recognizes revenue in accordance with FASB ASC 606 upon the transfer of goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The company has three types of revenues; a) fees charged to shops for registering with the company’s app, b) treats sent from receiving and/or sending consumers, and c) advertising from other company brands on the app. All services are recorded at the time that control of the products is transferred to the Receiving consumers upon their redemption of their treat. In evaluating the timing of the transfer of control of products to customers, we consider several indicators, including our right to payment, and the legal title of the products. Based on the assessment of control indicators, sales are generally recognized when products are delivered to consumers. Revenue recognized from contracts with customers is disclosed separately from other sources of revenue. ASC 606 includes guidance on when revenue should be recognized on a Gross (Principal) or Net (Agent) basis. The Company’s revenue is recognized primarily as performance obligations are satisfied. For all fixed-price contracts, revenue is recognized based on the actual service provided to the end of the reporting period.
Stock-Based Compensation	The measurement and recognition of stock - based compensation expense is based on estimated fair values for all share-based awards made to employees and directors, including stock options and for non-employee equity transactions as per ASC 718 rules. For transactions in which we obtain certain services of employees, directors, and consultants in exchange for an award of equity instruments, we measure the cost of the services based on the grant date fair value of the award. We recognize the cost over the vesting period.
Basic Income (Loss) Per Share	Basic income (loss) per share is calculated by dividing the Company’s net loss applicable to common shareholders by the weighted average number of common shares during the period. Diluted earnings per share is calculated by dividing the Company’s net income available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. There are no such common stock equivalents outstanding as of June 30, 2024.
Recent Accounting Pronouncements	From time to time, the Financial Accounting Standards Board (the “FASB”) or other standards setting bodies issue new accounting pronouncements. The FASB issues updates to new accounting pronouncements through the issuance of an Accounting Standards Update (“ASU”). Unless otherwise discussed, the Company believes that the impact of recently issued guidance, whether adopted or to be adopted in the future, is not expected to have a material impact on the Company’s financial statements upon adoption.
Foreign Currency Translation	The Company considers the U.S. dollar to be its functional currency as it is the currency of the primary economic environment in which the Company operates. Accordingly, monetary assets and liabilities denominated in foreign currencies are translated into U.S. dollars at the exchange rate in effect at the balance sheet date and non-monetary assets and liabilities are translated at the exchange rates in effect at the time of acquisition or issue. Revenues and expenses are translated at rates approximating the exchange rates in effect at the time of the transactions. All exchange gains and losses are included in operations.

INTANGIBLE ASSET (Tables)

INTANGIBLE ASSET (Tables)	6 Months Ended
	Jun. 30, 2024
INTANGIBLE ASSET
Schedule of Intangible assets	Useful life June 30, 2024 December 31, 2023 At cost: Software platform 5 years $ 314,537 $ 224,097 Less: accumulated amortization (79,361 ) (53,021 ) $ 235,176 $ 171,076

INCOME TAXES (Tables)

INCOME TAXES (Tables)	6 Months Ended
	Jun. 30, 2024
INCOME TAXES
Schedule of Deferred Tax Assets	June 30, December 31, 2024 2023 Net operating loss carry-forward $ (319,393 ) $ (174,040 ) Less: valuation allowance 319,393 174,040 Net deferred tax asset $ - $ -

DESCRIPTION OF BUSINESS (Detail

DESCRIPTION OF BUSINESS (Details Narrative)	6 Months Ended
	Jun. 30, 2024
DESCRIPTION OF BUSINESS
Description related to capital raise strategy and agreements with advisors and broker dealer	The Company has publicly announced that it will conduct a raise up to $5,000,000 from Accredited Investors pursuant to a Regulation D/Rule 506(c) offering. To achieve this, the Company completed an agreement on July 31, 2023, with Jahani & Associates (“J & A”) to act as their advisor for expansion into the Middle East and Southeast Asia. Following, on the same date, the Company also completed an agreement with Umergence LLC (“UMG’), a registered broker-dealer, to introduce accredited investors with whom UMG has a pre-existing business relationship. After having made a first required payment of $12,500, because we did not make the second payment of $12,500 as a result of the Company’s inability to pay, the broker-dealer has paused in their efforts to procure investors until such time when the second payment is made

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING AND BENEFICIAL CONVERSION FEATURES POLICIES (Details Narrative)	6 Months Ended
	Jun. 30, 2024
Common Stock
Estimated useful lives	5 years

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
GOING CONCERN
Revenue	$ 152	$ 1	$ 181	$ 2

INTANGIBLE ASSET (Details)

INTANGIBLE ASSET (Details) - USD ($)	6 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Less: accumulated amortization	$ 79,361	$ 53,021
Intangible assets, net	$ 235,176	171,076
Software platform [Member]
Estimated useful lives	5 years
Intangible assets	$ 314,537	$ 224,097

INTANGIBLE ASSET (Details Narra

INTANGIBLE ASSET (Details Narrative)	1 Months Ended		6 Months Ended
	Apr. 20, 2021 EUR (€) shares	Apr. 20, 2021 USD ($) $ / shares shares	Jun. 30, 2024 USD ($) $ / shares shares	Dec. 31, 2023 $ / shares
Stated value | $ / shares			$ 0.0001	$ 0.0001
Intangible Assets [Member]
Amortization of intngible assets			$ 282,097
Estimated useful lives			5 years
Three [Member] | Nikolaos Stratigakis [Member]
Project cost			$ 19,056
Three [Member] | Citiwave Systems, Ltd [Member]
Development Costs of online platform			$ 33,117
Stated value | $ / shares			$ 0.22
Restricted common shares | shares			100,000
Restricted common shares, value			$ 22,000
Three [Member] | Citiwave Systems, Ltd [Member] | January 11, 2024 [Member]
Stated value | $ / shares			$ 0.58
Restricted common shares | shares			100,000
Restricted common shares, value			$ 58,000
One [Member] | Nikolaos Stratigakis [Member]
Development Costs of online platform | €	€ 5,000
Stated value | $ / shares		$ 0.20
Restricted common shares | shares	147,482	147,482
Restricted common shares, value		$ 29,497
Two [Member] | Nikolaos Stratigakis [Member] | July 1, 2022 [Member]
Development Costs of online platform			$ 10,920
Stated value | $ / shares			$ 0.24
Restricted common shares | shares			270,000
Restricted common shares, value			$ 64,800

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Due to Related Party	$ 23,892	$ 23,374
Chief Operating Officer [Member]
Due to Related Party	12,209
Panagiotis N. Lazaretos [Member]
Due to Related Party	8,290
Helen V. Maridakis [Member]
Due to Related Party	$ 3,394

NOTE PAYABLE AND PROMISSORY N_2

NOTE PAYABLE AND PROMISSORY NOTE (Details Narrative) - USD ($)	3 Months Ended			6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Mar. 21, 2024	Feb. 22, 2024	Aug. 29, 2023	May 17, 2023
Interest payable	$ 10,707			$ 10,707		$ 4,303
Common stock shares issued	25,365,000			25,365,000		24,234,982
Restricted common stock value	$ 2,537			$ 2,537		$ 2,424
Interest expense	145,654	$ 0	$ 0	$ 150,404	$ 0
Ms Bridusa Dominca Kamara [Member]
Promissory Note									$ 30,000
Repayment maturity date				Dec. 31, 2024
Interest payable	$ 4,823			$ 4,823					$ 14,000
Common stock share description				also receive 200,000 common stock shares on December 31, 2024
Common stock shares issued	200,000			200,000
Interest expense				$ 120,000
Angelos Rezos Other [Member]
Promissory Note							$ 20,000
Repayment maturity date				Dec. 31, 2024
Repayment				$ 26,000
Eltino, Ltd [Member]
Promissory Note	$ 25,000			$ 25,000						$ 30,000
Repayment maturity date				Dec. 31, 2024
Interest expense						$ 30,000
Shares issued for services, shares	500,000			500,000
Repayment				$ 60,000
Angelos Rezos [Member]
Promissory Note								$ 60,000
Repayment maturity date				Dec. 31, 2024
Restricted common stock shares	800,000			800,000
Restricted common stock value	$ 480,000			$ 480,000
Loss on conversion of common stock shares				376,000
Convertible Promissory Note				10,000
Interest expense				24,000
Repayment				78,000
Repayment of debt				$ 13,000

STOCKHOLDERS DEFICIT (Details N

STOCKHOLDERS DEFICIT (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended		6 Months Ended		12 Months Ended
	Feb. 25, 2022	Mar. 31, 2023	Dec. 31, 2021	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Common stock issued for service, shares				617,482			617,482
Common stock issued for service, value				$ 144,800			$ 174,295
Cancellation of shares	1,000,000
Purchase of warrants during period	1,000,000
Purchase of shares during period	1,000,000
Purchase price per share	$ 0.10
Desription of investment	The investment was in excess of $50,000 entitling the investor to receive shares and warrants at a reduced price instead of at $0.20 per share from those investors investing less than $50,000. The investor failed to pay $75,000 of the aggregate investment and the Company has determined that the investor will not receive the benefit of the $0.10 per share price and its shares shall be calculated on the basis of $0.20 per share, for which there is an adjusted number of common shares (and no warrants), of 125,000 shares for the cash proceeds of $25,000 that the company received from the investor
Common Stock, Shares Authorized				200,000,000		200,000,000
Common Stock, Par Value				$ 0.0001		$ 0.0001
Common stock shares issued				25,365,000		24,234,982
Common stock, shares outstanding				25,365,000		24,234,982
Common stock issued for cash				550,000		550,000	550,000
Restricted common stock shares issue				30,018		500,000
Additional restricted common stock shares issue				800,000
Restricted common stock shares for the conversion of loan amount				$ 17,410		$ 60,000
Additional restricted common stock shares for the conversion of loan amount				$ 480,000
Restricted common stock shares for services				100,000		600,000
Restricted common shares issued for interest on convertible note value				$ 120,000
Restricted common shares issued for interest on convertible note				200,000
Restricted common stock shares for services amount				$ 58,000		$ 122,000
Proceeds from issuance of common stocks				78,000		$ 120,000	$ 78,000
Execise of warrants, shares						20,000	350,000
Cash proceeds from exercise of warrants							$ 35,000
Shares to be issued for cash proceeds							100,000
Received cash proceeds							$ 20,000
Net loss		$ 134,836		$ (691,971)	$ (169,487)
Warrants [Member]
Number of common stock, sold			2,000,000
Per Share Price			$ 0.10
Aggregate Value			$ 200,000
Discount Rate			50%
Changes In Equity [Member]
Common stock issued for service, shares				100,000
Common stock issued for service, value				$ 58,000
Additional restricted common stock shares issue				800,000
Additional restricted common stock shares for the conversion of loan amount				$ 480,000
Restricted common stock shares for services							500,000
Restricted common shares issued for interest on convertible note value				$ 120,000
Restricted common shares issued for interest on convertible note				200,000
Restricted common stock shares for services amount							$ 100,000
Beginning Balance in Equity				$ 76,960
Sale of restricted common stock shares				30,018		550,000
Sale of restricted common stock shares, value				$ 17,410		$ 120,000
Cash proceeds from restricted stock							20,000
Net loss				691,971
Ending Balance in Equity				93,521	$ 34,492		$ 10,672
Changes In Equity Other [Member]
Net loss				$ 134,836

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
INCOME TAXES
Net operating loss carry-forward	$ (319,393)	$ (174,040)
Less: valuation allowance	319,393	174,040
Net deferred tax asset	$ 0	$ 0

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
INCOME TAXES
Net operating loss carry-forward	$ 1,520,000	$ 828,757