| SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES Emerging Growth Company The Company is an “emerging growth company,”
as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS
Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies
that are not emerging growth companies including, but not limited to, not being required to comply with the independent registered public
accounting firm attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive
compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote
on executive compensation and stockholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts
emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that
is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered
under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company
can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but
any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that
when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging
growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison
of the Company’s financial statements with another public company which is neither an emerging growth company nor an emerging growth
company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting
standards used. Going Concern These financial statements have been prepared on a
going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course
of business. As reflected in the accompanying financial statements, the Company had a net loss of $ 127,417 356,830 3,558,502 3,431,085 81,969 90,273 Use of Estimates The preparation of financial statements in conformity
with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the
reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements
and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. Significant
estimates during the three months ended March 31, 2024 and 2023 include estimates for obsolete or slow-moving inventory and the fair value
of non-cash equity transactions. Fair Value of Financial Instruments and Fair Value Measurements The Company analyzes all financial instruments with
features of both liabilities and equity under the Financial Accounting Standard Board’s (the “FASB”) accounting standard
for such instruments. Under this standard, financial assets and liabilities are classified in their entirety based on the lowest level
of input that is significant to the fair value measurement. Disclosures about the fair value of financial instruments are based on pertinent
information available to the Company on March 31, 2024 and December 31, 2023. Accordingly, the estimates presented in these financial
statements are not necessarily indicative of the amounts that could be realized on disposition of the financial instruments. FASB ASC
820 specifies a hierarchy of valuation techniques based on whether the inputs to those valuation techniques are observable or unobservable.
Observable inputs reflect market data obtained from independent sources, while unobservable inputs reflect market assumptions. The hierarchy
gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurement) and
the lowest priority to unobservable inputs (Level 3 measurement). The three levels of the fair value hierarchy are as follows: Level 1—Inputs are unadjusted quoted prices
in active markets for identical assets or liabilities available at the measurement date. Level 2—Inputs are unadjusted quoted prices
for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are
not active, inputs other than quoted prices that are observable, and inputs derived from or corroborated by observable market data. Level 3—Inputs are unobservable inputs which
reflect the reporting entity’s own assumptions on what assumptions the market participants would use in pricing the asset or liability
based on the best available information. The carrying amounts reported in the balance sheets
for cash, inventory, prepaid expenses, deferred offering costs, and accounts payable approximate their fair market value based on the
short-term maturity of these instruments. Cash and Cash Equivalents For purposes of the statements of cash flow, the Company
considers all highly liquid instruments with a maturity of three months or less at the purchase date and money market accounts to be cash
equivalents. The Company has no Inventory Inventory, consisting of finished goods, are stated
at the lower of cost and net realizable value utilizing the weighted average cost method. A reserve is established when management determines
that certain inventories may not be saleable. If inventory costs exceed the expected net realizable value due to obsolescence or quantities
in excess of expected demand, the Company will record reserves for the difference between the cost and the net realizable value. These
reserves are recorded based on estimates and included in cost of sales. During the three months ended March 31, 2024 and 2023, the Company
did not write off obsolete and expired inventory. On March 31, 2024 and December 31, 2023, inventory amounted to $ 103,776 103,933 Prepaid Expenses Prepaid expenses include the value of fully vested
and non-forfeitable shares issued prior to the services being performed, and other prepaid expenses, which are amortized into expense
over the term of the respective agreement or as services are performed. Prepaid expenses amounted to $ 20,834 17,870 21,025 20,870 Impairment of Long-Lived Assets In accordance with ASC Topic 360, the Company reviews
long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be
fully recoverable, or at least annually. The Company recognizes an impairment loss when the sum of expected undiscounted future cash flows
is less than the carrying amount of the asset. The amount of impairment is measured as the difference between the asset’s estimated
fair value and its book value. Revenue Recognition In accordance with ASU Topic 606 - Revenue from
Contracts with Customers Step 1: Identify the contract(s) with
a customer. Step 2: Identify the performance obligations
in the contract. Step 3: Determine the transaction price. Step 4: Allocate the transaction price
to the performance obligations in the contract. Step 5: Recognize revenue when (or as)
the entity satisfies a performance obligation. The Company sells its products, which include standard
warranties, primarily to consumers. Product sales are recognized at a point in time when the products are shipped to the customer and
title is transferred and are recorded net of any discounts or allowances. The warranty does not represent a separate performance obligation. Shipping and Handling Costs Shipping and handling costs incurred for products
shipped to customers are included in general and administrative expenses. Shipping and handling costs charged to customers are included
in sales. Advertising Costs The Company may participate in various advertising
programs. All costs related to advertising of the Company’s products are expensed in the period incurred. For the three months ended
March 31, 2024 and 2023, advertising costs charged to operations were $ 2,313 8,192 Federal and State Income Taxes The Company accounts for income tax using the liability
method prescribed by ASC 740, “Income Taxes”. Under this method, deferred tax assets and liabilities are determined based
on the difference between the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect
in the year in which the differences are expected to reverse. The Company records a valuation allowance to offset deferred tax assets
if based on the weight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax assets will not
be realized. The effect on deferred taxes of a change in tax rates is recognized as income or loss in the period that includes the enactment
date. The Company follows the accounting guidance for uncertainty
in income taxes using the provisions of Accounting Standards Codification (ASC) 740 “Income Taxes no no Stock-Based Compensation Stock-based compensation is accounted for based on
the requirements of ASC 718 – “Compensation –Stock Compensation Improvements to Employee Share-Based Payment Loss Per Common Share ASC 260 “Earnings Per Share”, requires
dual presentation of basic and diluted earnings per common share (“EPS”) with a reconciliation of the numerator and denominator
of the basic EPS computation to the numerator and denominator of the diluted EPS computation. Basic EPS excludes dilutive securities and
non-vested forfeitable shares. Diluted EPS reflects the potential dilution that could occur if securities or other contracts to issue
common shares were exercised or converted into common shares or resulted in the issuance of common shares that then shared in the earnings
of the entity. Basic net loss per common share is computed by dividing net loss available to members by the weighted average number of
common shares outstanding during the period. Diluted net loss per common share is computed by dividing net loss by the weighted average
number of common shares, common share equivalents and potentially dilutive securities outstanding during each period. On March 31, 2024
and December 31, 2023, the Company did no Leases In February 2016, the FASB issued ASU 2016-02, “ Leases
(Topic 842)” Segment Reporting During the three months ended March 31, 2024 and 2023,
the Company operated in 1 Recent Accounting Pronouncements In August 2020, the FASB issued ASU 2020-06, Debt—Debt
with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic
815-40)—Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity. The ASU simplifies accounting for
convertible instruments by removing major separation models required under current GAAP. Consequently, more convertible debt instruments
will be reported as a single liability instrument with no separate accounting for embedded conversion features. The ASU removes certain
settlement conditions that are required for equity contracts to qualify for the derivative scope exception, which will permit more equity
contracts to qualify for the exception. The ASU also simplifies the diluted net income per share calculation in certain areas. The new
guidance is effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years, and early
adoption is permitted. The Company is currently evaluating the impact of the adoption of the standard on the financial statements. Other accounting standards that have been issued or
proposed by FASB that do not require adoption until a future date are not expected to have a material impact on the financial statements
upon adoption. The Company does not discuss recent pronouncements that are not anticipated to have an impact on or are unrelated to its
financial condition, results of operations, cash flows or disclosures. |
