Palisades Venture 10-Q 19 Nov 24 2024 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2024	Nov. 18, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2024
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--12-31
Entity File Number	333-276934
Entity Registrant Name	PALISADES VENTURE, INC.
Entity Central Index Key	0002010982
Entity Tax Identification Number	99-0991248
Entity Incorporation, State or Country Code	WY
Entity Address, Address Line One	21200 Oxnard Street
Entity Address, Address Line Two	#6630
Entity Address, City or Town	Woodland Hills
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	91362
City Area Code	818
Local Phone Number	465-1300
Title of 12(b) Security	Common
Entity Current Reporting Status	No
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 Common Stock, Shares Outstanding		100,000,000

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Current Assets
Cash	$ 957	$ 4,207
Receivables	10,149	5,199
Total Current Assets	11,106	9,406
Total Assets	11,106	9,406
Current Liabilities
Accrued Expenses	11,149	8,249
Accounts Payable	0	4,467
Related Party Payables	674	37,592
Convertible Note Payable	29,000	0
Total Current Liabilities	40,823	50,308
Long Term Note Payable	300,000	300,000
Convertible Note Payable	0	16,500
Total Liabilities	340,823	366,808
Stockholders’ Deficit
Common stock, $.001 par value, 100,000,000 Shares authorized, 100,000,000 and 100,000,000 shares issued and outstanding, respectively	100,000	100,000
Additional Paid in Capital	(7,083)	(28,458)
Accumulated Deficit	(422,634)	(428,944)
Total Stockholders’ Deficit	(329,717)	(357,402)
Total Liabilities and Stockholders’ Deficit	$ 11,106	$ 9,406

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 30, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Common shares, par value	$ 0.001	$ 0.001
Common shares, shares authorized	100,000,000	100,000,000
Common shares, shares issued	100,000,000	100,000,000
Common shares, shares outstanding	100,000,000	100,000,000

STATEMENT OF OPERATIONS (Unaudi

STATEMENT OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Income Statement [Abstract]
Gross Revenue	$ 43,951	$ 37,522	$ 133,623	$ 101,954
Cost of Sales	7,937	22,740	23,639	31,780
Gross Profit	36,014	14,781	109,984	70,174
Operating Expenses	32,743	18,981	79,399	43,844
Total Expenses	32,743	18,981	79,399	43,844
Profit/(Loss) from Operations	3,271	(4,200)	30,585	26,330
Interest Expense	8,407	7,933	24,275	23,628
Provision for Income Tax	0	0	0	0
Net Income (Loss)	$ (5,136)	$ (12,133)	$ 6,310	$ 2,702
Earnings Per Common Share
Basic	$ 0	$ 0	$ 0	$ 0
Diluted	$ 0	$ 0	$ 0	$ 0
Weighted Average Common Shares Outstanding
Basic	100,000,000	100,000,000	100,000,000	100,000,000
Diluted	100,000,000	100,000,000	100,000,000	100,000,000

STATEMENTS OF CHANGES IN STOCKH

STATEMENTS OF CHANGES IN STOCKHOLDERS' DEFICIT (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 31, 2022	$ 100,000	$ (56,958)	$ (413,623)	$ (370,581)
Beginning balance, shares at Dec. 31, 2022	100,000,000
Imputed Interest		7,125		7,125
Net profit			(1,187)	(1,187)
Ending balance, value at Mar. 31, 2023	$ 100,000	(49,833)	(414,810)	(364,643)
Ending balance, shares at Mar. 31, 2023	100,000,000
Beginning balance, value at Dec. 31, 2022	$ 100,000	(56,958)	(413,623)	(370,581)
Beginning balance, shares at Dec. 31, 2022	100,000,000
Net profit				2,702
Ending balance, value at Sep. 30, 2023	$ 100,000	(35,642)	(460,242)	(395,884)
Ending balance, shares at Sep. 30, 2023	100,000,000
Beginning balance, value at Mar. 31, 2023	$ 100,000	(49,833)	(414,810)	(364,643)
Beginning balance, shares at Mar. 31, 2023	100,000,000
Imputed Interest		7,125		7,125
Net profit			16,022	16,022
Ending balance, value at Jun. 30, 2023	$ 100,000	(42,708)	(398,788)	(341,496)
Ending balance, shares at Jun. 30, 2023	100,000,000
Imputed Interest		7,066		7,066
Net profit			(12,133)	(12,133)
Owners Draw			(49,321)	(49,321)
Ending balance, value at Sep. 30, 2023	$ 100,000	(35,642)	(460,242)	(395,884)
Ending balance, shares at Sep. 30, 2023	100,000,000
Imputed Interest		7,184		7,184
Net profit			9,459	9,459
Owners Draw			21,839	21,839
Ending balance, value at Dec. 31, 2023	$ 100,000	(28,458)	(428,944)	(357,402)
Ending balance, shares at Dec. 31, 2023	100,000,000
Imputed Interest		7,125		7,125
Net profit			8,527	8,527
Ending balance, value at Mar. 31, 2024	$ 100,000	(21,333)	(420,417)	(341,750)
Ending balance, shares at Mar. 31, 2024	100,000,000
Beginning balance, value at Dec. 31, 2023	$ 100,000	(28,458)	(428,944)	(357,402)
Beginning balance, shares at Dec. 31, 2023	100,000,000
Net profit				6,310
Ending balance, value at Sep. 30, 2024	$ 100,000	(7,083)	(422,634)	(329,717)
Ending balance, shares at Sep. 30, 2024	100,000,000
Beginning balance, value at Mar. 31, 2024	$ 100,000	(21,333)	(420,417)	(341,750)
Beginning balance, shares at Mar. 31, 2024	100,000,000
Imputed Interest		7,125		7,125
Net profit			2,919	2,919
Ending balance, value at Jun. 30, 2024	$ 100,000	(14,208)	(417,498)	(331,706)
Ending balance, shares at Jun. 30, 2024	100,000,000
Imputed Interest		7,125		7,125
Net profit			(5,136)	(5,136)
Ending balance, value at Sep. 30, 2024	$ 100,000	$ (7,083)	$ (422,634)	$ (329,717)
Ending balance, shares at Sep. 30, 2024	100,000,000

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
CASH FLOWS FROM OPERATING ACTIVITIES
Net Income/(Loss)	$ 6,310	$ 2,702
Adjustments to reconcile net income/loss to net cash provided by operating activities
Imputed Interest	21,375	21,316
Changes in Assets and Liabilities
Accounts Receivable	(4,950)	3,402
Accounts Payable	(4,467)	19,970
Accrued Expenses	2,900	2,312
Net cash Provided by (used) in Operating Activities	21,168	49,702
CASH FLOWS FROM FINANCING ACTIVITIES
Related Party Advances	(36,918)	(1,985)
Owners Draw	0	(49,321)
Convertible Note	12,500	2,500
Net cash Provided by (used in) Financing Activities	(24,418)	(48,806)
Net Change in Cash	(3,250)	896
Cash at beginning of the Year	4,207	482
Cash at end of the Year	957	1,378
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION
Interest Paid	0	0
Income Taxes Paid	$ 0	$ 0

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	3 Months Ended							9 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023
Pay vs Performance Disclosure [Table]
Net Income (Loss)	$ (5,136)	$ 2,919	$ 8,527	$ 9,459	$ (12,133)	$ 16,022	$ (1,187)	$ 6,310	$ 2,702

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Sep. 30, 2024
Insider Trading Arrangements [Line Items]
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

NATURE OF BUSINESS

NATURE OF BUSINESS	9 Months Ended
	Sep. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OF BUSINESS	NOTE 1 – NATURE OF BUSINESS Palisades Venture, Inc., is a datacenter and computer storage company based in the US. The Company was formed in 2021 primarily to absorb the assets of Landmark PMG LLC (d/b/a 4Service Cloud Tech) – one of the subsidiaries of CorpTech Holding Inc., for 25,000,000 shares of our restricted common stock and $300,000, through an Asset Purchase Agreement, dated July 27, 2021. The Company is engaged in the cloud computing segment of the technology sector as well as IT business continuity, disaster recovery and Cyber Security. Effective as of July 27, 2021, CorpTech Holding, Inc., (d/b/a Landmark Properties Management Group, LLC, d/b/a 4Service Cloud Tech) sold all of its rights and assets, through an Asset Purchase Agreement of its Landmark PMG LLC, D/B/A 4 Service Cloud Tech business to Palisades Venture, Inc. in exchange for 25,000,000 shares of the common stock of Palisades and a $300,000 promissory note. As part of that certain Asset Purchase Agreement by and between the Company and CorpTech Holding, Inc.; wherein, the Company acquired all the assets and rights to the Landmark PMG LLC, (d/b/a 4Service Cloud Tech) business for 25,000,000 shares of common stock and a $300,000 promissory note. Approximately 25 75

SIGNIFICANT AND CRITICAL ACCOUN

SIGNIFICANT AND CRITICAL ACCOUNTING POLICIES AND PRACTICES	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
SIGNIFICANT AND CRITICAL ACCOUNTING POLICIES AND PRACTICES	NOTE 2 – SIGNIFICANT AND CRITICAL ACCOUNTING POLICIES AND PRACTICES Revenue Recognition Under Topic 606, revenue is recognized when control of the promised goods or services is transferred to our customers, in an amount that reflects the consideration we expect to be entitled to in exchange for those goods or services. We determine revenue recognition through the following steps: · identification of the contract, or contracts, with a customer; · identification of the performance obligations in the contract; · determination of the transaction price; · allocation of the transaction price to the performance obligations in the contract; and · recognition of revenue when, or as, we satisfy a performance obligation. Company recognizes revenues based on monthly fees for services provided to customers as well as additional hourly work performed per customer’s request in addition to the Monthly Recurring Charges. Customers typically pay on Net 30 Days terms. All customers pay Monthly Recurring charges based on the resources utilized such as the number of Licenses for Microsoft Windows users, and server utilization. In addition, if a customer requests additional services such as adding/deleting users, updating their personal computers, synchronizing data between their cell phone and servers, issues solving issues with other applications they use internally or additional such services, the Company will provide these services at a rate of $145 per hour. Accounts Receivable Accounts receivable consist primarily of trade receivables. The Company provides an allowance for doubtful trade receivables equal to the estimated uncollectible amounts. That estimate is based on historical collection experience, current economic and market conditions and a review of the current status of each customer’s trade accounts receivable. The Company does not performs a credit check on new customers but typically will start a new client on pay upfront for the initial on-boarding and first month and gradually move them to Net 15 days after 3 -6 months and then Net 30 days. The allowance for doubtful trade receivables was $ 0 Basis of Presentation The accompanying financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and the rules of the Securities and Exchange Commission (“SEC”). 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 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. Cash equivalents The Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. There were no Stock-based Compensation The Company records stock-based compensation in accordance with FASB ASC Topic 718, “ Compensation – Stock Compensation Equity Based Payments to Non-Employees Fair value of financial instruments The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America (U.S. GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. 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. The three (3) levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below: Level 1 - Quoted market prices available in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date. Level 2 - Inputs include quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates, yield curves, etc.), and inputs that are derived principally from or corroborated by observable market data by correlation or other means (market corroborated inputs). Level 3 - Unobservable inputs that reflect our assumptions about the assumptions that market participants would use in pricing the asset or liability. The Company’s financial instruments are consisted principally of accrued expenses, short term debt, and long term debt. The carrying amounts of such financial instruments in the accompanying balance sheets approximate their fair values due to their relatively short-term nature. Income Tax Provision The Company follow ASC 740-10-30, which requires recognition of 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 Statements of Income in the period that includes the enactment date. Prior to July 27, 2021, Landmark was a LLC and taxed as a pass through entity. Palisades is a C corp and taxed as such and that from inception forward for Palisades and from acquisition of Landmark forward all amounts are taxed as a C corp. Schedule of acquisition September 30, 2024 2023 Deferred Tax asset $ (79,176 ) $ (70,098 ) Tax Effect(Benefit) of operating loss carryforwards 79,176 70098 Tax expense/(benefit) for continuing operations $ – $ – The Company has current net operating loss carryforward of $ 422,634 Deferred taxes are determined based on the temporary differences between the financial statement and income tax bases of assets and liabilities as measured by the enacted tax rates, which will be in effect when these differences reverse. The components of deferred income tax assets are as follows: Schedule of components of deferred income tax assets June 30, 2024 2023 Deferred tax assets: Net operating loss $ (339,408 ) $ (333,802 ) Valuation allowance 339,408 333,802 Net deferred asset $ – $ – At September 30, 2024, the Company provided a 100% valuation allowance for the deferred tax asset because it could not be determined whether it was more likely than not that the deferred tax asset/(liability) would be realized. On December 22, 2017, the Tax Cuts and Jobs Act (TCJA) was signed into law by the President of the United States. TCJA is a tax reform act that among other things, reduced corporate tax rates to 21 percent effective January 1, 2018. FASB ASC 740, Income Taxes, requires deferred tax assets and liabilities to be adjusted for the effect of a change in tax laws or rates in the year of enactment, which is the year in which the, change was signed into law. The Company adopted ASC 740-10-25 (“ASC 740-10-25”) with regard to uncertainty income taxes. ASC 740-10-25 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under ASC 740-10-25, we may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. ASC 740-10-25 also provides guidance on derecognition, classification, interest and penalties on income taxes, and accounting in interim periods and requires increased disclosures. We had no material adjustments to our liabilities for unrecognized income tax benefits according to the provisions of ASC 740-10-25. Net income (loss) per common share Net loss per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net loss per common share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. Diluted net loss per common share is computed by dividing net loss by the weighted average number of shares of common stock and potentially dilutive outstanding shares of common stock during the period to reflect the potential dilution that could occur from common shares issuable through contingent share arrangements, stock options and warrants. There were no Recently Issued Accounting Pronouncements The Company has implemented all new accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

GOING CONCERN

GOING CONCERN	9 Months Ended
	Sep. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	NOTE 3 – GOING CONCERN The accompanying unaudited financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business. As shown in the accompanying unaudited financial statements, the Company has retained losses of $ (422,634 (29,717 (5,136 (12,133 The Company is attempting to expand operations and generate additional revenue; however, the Company’s cash position may not be sufficient to support its daily operations. While the Company believes in the viability of its strategy to generate sufficient revenue and in its ability to raise additional funds, there can be no assurances to that effect. The ability of the Company to continue as a going concern is dependent upon its ability to further implement its business plan and generate sufficient revenue and its ability to raise additional funds. The unaudited financial statements do not include any adjustments relating to the recoverability and classification of asset carrying amounts or the amount and classification of liabilities that may result should the Company be unable to continue as a going concern.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2024
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 4 – RELATED PARTY TRANSACTIONS In the quarter ended September 30, 2024 the amount due by the Company to Mr. Rechtman is $ 674 37,592 On July 27 th The due date of this note is July 31, 2031. The interest rate of the non-convertible note is 0.5 9.5 7,125 7,125 300,000 On February 2, 2023 the Company entered into a Service Level Agreement with CorpTech Holding where CorpTech will provide the Company with technical support and hosting of servers. The Company is paying CorpTech $ 2,500 25,000 7,500 15,000 RELATED PARTY NOTE AND INTEREST Schedule of related party note and interest Corptech Holdings, Inc. Issuance Date Maturity date Amount Interest Rate DETAIL 27-Jul-21 25-Jul-31 300,000 0.50 Imputed interest addition 9.50 Total Interest 10 Note Interest Imputed Interest Balance as at December 31, 2022 $ 300,000 $ 2,145 $ 40,759 Additions – – – Repayments – – – Interest – 750 – Imputed Interest-excluded from accrual – – 14,250 Balance as at June 30, 2023 $ 300,000 2,895 55,009 Additions – – – Repayments – – – Interest – 372 – Imputed Interest-excluded from accrual – – 7,066 Balance as at September 30, 2023 $ 300,000 3,267 62,075 Additions – – – Repayments – – – Interest – 378 – Imputed Interest-excluded from accrual – – 7,125 Balance as at December 31, 2023 $ 300,000 3645 69,259 Additions – – – Repayments – – – Interest – 750 – Imputed Interest-excluded from accrual – – 14,250 Balance as at June 30, 2024 $ 300,000 $ 4,395 $ 83,509 Additions – – – Repayments – – – Interest – 375 – Imputed Interest-excluded from accrual – – 7,125 Balance as at September 30, 2024 $ 300,000 4,770 90,634

CONVERTIBLE NOTE

CONVERTIBLE NOTE	9 Months Ended
	Sep. 30, 2024
Debt Disclosure [Abstract]
CONVERTIBLE NOTE	NOTE 5 – CONVERTIBLE NOTE On February 17, 2021 the Company (Palisades Venture Inc.) and Rechtman entered into a convertible note agreement with Mr. Robert Papiri in the amount of $ 24,000 8 4,000 24,000 6,500 2,500 June 1, 2025 This note can convert to shares of common stock of Palisades Venture, Inc. with conversion price of $0.0096 per share within 60 days following the filing of the S-1 registration. This note can be converted on October 12, 2024 which is 60 days following the effective date of the S-1. If Papiri elects not to convert, the loan is repayable over 18 months starting October 12, 2024, with minimum payments of $1,000 per month and a balloon at the end of the period. The interest rate on this note is at 8% per annum. Amy balance of interest due at the time of conversion may also be converted under the same terms as the capital portion of the note. An agreement was signed on July 7, 2024 to cover further advances made by Robert Papiri to the Company. The new note has the same terms and conditions as the original note, 8 5,000 CONVERTIBLE NOTE AND INTEREST Schedule of convertible note and interest Robert Papiri Issuance Date Date of Revision Maturity date Amount Interest Rate Details February 17, 2021 March 1, 2023 June 1, 2025 $ 24,000 8 Details July 7, 2024 N/A January 8, 2025 $ 5,000 8 Note Interest Balance as at December 31, 2022 $ 14,000 $ 3,267 Additions 2,500 – Repayments – – interest – 695 Balance as at June 30, 2023 $ 16,500 3,962 Additions – – Repayments – – Interest – 495 Balance as at September 30, 2023 $ 16,500 4,457 Additions – – Repayments – – Interest – 147 Balance as at December 31, 2023 $ 16,500 4,604 Additions 6,500 – – – Repayments – – Interest – 868 Balance as at June 30, 2024 $ 23,000 $ 5,472 Additions 6,000 – Repayments – – Interest – 907 Balance as at September 30, 2024 $ 29,000 $ 6,379 INTEREST EXPENSE Schedule of interest expense Robert Papiri Corptech TOTAL Nine Months Ended September 30, 2023 $ 1,190 $ 22,438 $ 23,628 Nine Months Ended September 30, 2024 $ 1,775 $ 22,500 $ 24,275

STOCKHOLDERS_ EQUITY (DEFICIT)

STOCKHOLDERS’ EQUITY (DEFICIT)	9 Months Ended
	Sep. 30, 2024
Equity [Abstract]
STOCKHOLDERS’ EQUITY (DEFICIT)	NOTE 6 – STOCKHOLDERS’ EQUITY (DEFICIT) The Company’s equity structure from July 23, 2021 through September 30, 2024 is as follows: The company has authorized 500,000,000 .001 Total Shares outstanding 100,000,000

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 7 – SUBSEQUENT EVENTS The Company has added new convertible debt of $10,000 on October 10, 2024 with the Robert Papiri Defined Contribution Plan under the same terms and conditions as the note with Robert Papiri. The Company filed its 15C-211 with FINRA on October 11, 2024 in order to obtain a listing symbol.

SIGNIFICANT AND CRITICAL ACCO_2

SIGNIFICANT AND CRITICAL ACCOUNTING POLICIES AND PRACTICES (Policies)	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Revenue Recognition	Revenue Recognition Under Topic 606, revenue is recognized when control of the promised goods or services is transferred to our customers, in an amount that reflects the consideration we expect to be entitled to in exchange for those goods or services. We determine revenue recognition through the following steps: · identification of the contract, or contracts, with a customer; · identification of the performance obligations in the contract; · determination of the transaction price; · allocation of the transaction price to the performance obligations in the contract; and · recognition of revenue when, or as, we satisfy a performance obligation. Company recognizes revenues based on monthly fees for services provided to customers as well as additional hourly work performed per customer’s request in addition to the Monthly Recurring Charges. Customers typically pay on Net 30 Days terms. All customers pay Monthly Recurring charges based on the resources utilized such as the number of Licenses for Microsoft Windows users, and server utilization. In addition, if a customer requests additional services such as adding/deleting users, updating their personal computers, synchronizing data between their cell phone and servers, issues solving issues with other applications they use internally or additional such services, the Company will provide these services at a rate of $145 per hour.
Accounts Receivable	Accounts Receivable Accounts receivable consist primarily of trade receivables. The Company provides an allowance for doubtful trade receivables equal to the estimated uncollectible amounts. That estimate is based on historical collection experience, current economic and market conditions and a review of the current status of each customer’s trade accounts receivable. The Company does not performs a credit check on new customers but typically will start a new client on pay upfront for the initial on-boarding and first month and gradually move them to Net 15 days after 3 -6 months and then Net 30 days. The allowance for doubtful trade receivables was $ 0
Basis of Presentation	Basis of Presentation The accompanying financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and the rules of the Securities and Exchange Commission (“SEC”).
Use of Estimates	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 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.
Cash equivalents	Cash equivalents The Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. There were no
Stock-based Compensation	Stock-based Compensation The Company records stock-based compensation in accordance with FASB ASC Topic 718, “ Compensation – Stock Compensation Equity Based Payments to Non-Employees
Fair value of financial instruments	Fair value of financial instruments The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America (U.S. GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. 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. The three (3) levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below: Level 1 - Quoted market prices available in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date. Level 2 - Inputs include quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates, yield curves, etc.), and inputs that are derived principally from or corroborated by observable market data by correlation or other means (market corroborated inputs). Level 3 - Unobservable inputs that reflect our assumptions about the assumptions that market participants would use in pricing the asset or liability. The Company’s financial instruments are consisted principally of accrued expenses, short term debt, and long term debt. The carrying amounts of such financial instruments in the accompanying balance sheets approximate their fair values due to their relatively short-term nature.
Income Tax Provision	Income Tax Provision The Company follow ASC 740-10-30, which requires recognition of 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 Statements of Income in the period that includes the enactment date. Prior to July 27, 2021, Landmark was a LLC and taxed as a pass through entity. Palisades is a C corp and taxed as such and that from inception forward for Palisades and from acquisition of Landmark forward all amounts are taxed as a C corp. Schedule of acquisition September 30, 2024 2023 Deferred Tax asset $ (79,176 ) $ (70,098 ) Tax Effect(Benefit) of operating loss carryforwards 79,176 70098 Tax expense/(benefit) for continuing operations $ – $ – The Company has current net operating loss carryforward of $ 422,634 Deferred taxes are determined based on the temporary differences between the financial statement and income tax bases of assets and liabilities as measured by the enacted tax rates, which will be in effect when these differences reverse. The components of deferred income tax assets are as follows: Schedule of components of deferred income tax assets June 30, 2024 2023 Deferred tax assets: Net operating loss $ (339,408 ) $ (333,802 ) Valuation allowance 339,408 333,802 Net deferred asset $ – $ – At September 30, 2024, the Company provided a 100% valuation allowance for the deferred tax asset because it could not be determined whether it was more likely than not that the deferred tax asset/(liability) would be realized. On December 22, 2017, the Tax Cuts and Jobs Act (TCJA) was signed into law by the President of the United States. TCJA is a tax reform act that among other things, reduced corporate tax rates to 21 percent effective January 1, 2018. FASB ASC 740, Income Taxes, requires deferred tax assets and liabilities to be adjusted for the effect of a change in tax laws or rates in the year of enactment, which is the year in which the, change was signed into law. The Company adopted ASC 740-10-25 (“ASC 740-10-25”) with regard to uncertainty income taxes. ASC 740-10-25 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under ASC 740-10-25, we may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. ASC 740-10-25 also provides guidance on derecognition, classification, interest and penalties on income taxes, and accounting in interim periods and requires increased disclosures. We had no material adjustments to our liabilities for unrecognized income tax benefits according to the provisions of ASC 740-10-25.
Net income (loss) per common share	Net income (loss) per common share Net loss per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net loss per common share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. Diluted net loss per common share is computed by dividing net loss by the weighted average number of shares of common stock and potentially dilutive outstanding shares of common stock during the period to reflect the potential dilution that could occur from common shares issuable through contingent share arrangements, stock options and warrants. There were no
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements The Company has implemented all new accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

SIGNIFICANT AND CRITICAL ACCO_3

SIGNIFICANT AND CRITICAL ACCOUNTING POLICIES AND PRACTICES (Tables)	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Schedule of acquisition	Schedule of acquisition September 30, 2024 2023 Deferred Tax asset $ (79,176 ) $ (70,098 ) Tax Effect(Benefit) of operating loss carryforwards 79,176 70098 Tax expense/(benefit) for continuing operations $ – $ –
Schedule of components of deferred income tax assets	Schedule of components of deferred income tax assets June 30, 2024 2023 Deferred tax assets: Net operating loss $ (339,408 ) $ (333,802 ) Valuation allowance 339,408 333,802 Net deferred asset $ – $ –

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	9 Months Ended
	Sep. 30, 2024
Related Party Transactions [Abstract]
Schedule of related party note and interest	Schedule of related party note and interest Corptech Holdings, Inc. Issuance Date Maturity date Amount Interest Rate DETAIL 27-Jul-21 25-Jul-31 300,000 0.50 Imputed interest addition 9.50 Total Interest 10 Note Interest Imputed Interest Balance as at December 31, 2022 $ 300,000 $ 2,145 $ 40,759 Additions – – – Repayments – – – Interest – 750 – Imputed Interest-excluded from accrual – – 14,250 Balance as at June 30, 2023 $ 300,000 2,895 55,009 Additions – – – Repayments – – – Interest – 372 – Imputed Interest-excluded from accrual – – 7,066 Balance as at September 30, 2023 $ 300,000 3,267 62,075 Additions – – – Repayments – – – Interest – 378 – Imputed Interest-excluded from accrual – – 7,125 Balance as at December 31, 2023 $ 300,000 3645 69,259 Additions – – – Repayments – – – Interest – 750 – Imputed Interest-excluded from accrual – – 14,250 Balance as at June 30, 2024 $ 300,000 $ 4,395 $ 83,509 Additions – – – Repayments – – – Interest – 375 – Imputed Interest-excluded from accrual – – 7,125 Balance as at September 30, 2024 $ 300,000 4,770 90,634

CONVERTIBLE NOTE (Tables)

CONVERTIBLE NOTE (Tables)	9 Months Ended
	Sep. 30, 2024
Debt Disclosure [Abstract]
Schedule of convertible note and interest	Schedule of convertible note and interest Robert Papiri Issuance Date Date of Revision Maturity date Amount Interest Rate Details February 17, 2021 March 1, 2023 June 1, 2025 $ 24,000 8 Details July 7, 2024 N/A January 8, 2025 $ 5,000 8 Note Interest Balance as at December 31, 2022 $ 14,000 $ 3,267 Additions 2,500 – Repayments – – interest – 695 Balance as at June 30, 2023 $ 16,500 3,962 Additions – – Repayments – – Interest – 495 Balance as at September 30, 2023 $ 16,500 4,457 Additions – – Repayments – – Interest – 147 Balance as at December 31, 2023 $ 16,500 4,604 Additions 6,500 – – – Repayments – – Interest – 868 Balance as at June 30, 2024 $ 23,000 $ 5,472 Additions 6,000 – Repayments – – Interest – 907 Balance as at September 30, 2024 $ 29,000 $ 6,379
Schedule of interest expense	Schedule of interest expense Robert Papiri Corptech TOTAL Nine Months Ended September 30, 2023 $ 1,190 $ 22,438 $ 23,628 Nine Months Ended September 30, 2024 $ 1,775 $ 22,500 $ 24,275

NATURE OF BUSINESS (Details Nar

NATURE OF BUSINESS (Details Narrative)	Sep. 30, 2024
Corp Tech Holding [Member]
Ownership percentage	25%
Orie Rechtman [Member]
Ownership percentage	75%

SIGNIFICANT AND CRITICAL ACCO_4

SIGNIFICANT AND CRITICAL ACCOUNTING POLICIES AND PRACTICES (Details - Tax expense) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Accounting Policies [Abstract]
Deferred Tax asset			$ (79,176)	$ (70,098)
Tax Effect(Benefit) of operating loss carryforwards			79,176	70,098
Tax expense/(benefit) for continuing operations	$ 0	$ 0	$ 0	$ 0

SIGNIFICANT AND CRITICAL ACCO_5

SIGNIFICANT AND CRITICAL ACCOUNTING POLICIES AND PRACTICES (Details - Deferred income taxes) - USD ($)	Jun. 30, 2024	Jun. 30, 2023
Deferred tax assets:
Net operating loss	$ (339,408)	$ (333,802)
Valuation allowance	339,408	333,802
Net deferred asset	$ 0	$ 0

SIGNIFICANT AND CRITICAL ACCO_6

SIGNIFICANT AND CRITICAL ACCOUNTING POLICIES AND PRACTICES (Details Narrative) - USD ($)	3 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Accounting Policies [Abstract]
Allowance for doubtful trade receivables	$ 0	$ 0
Cash equivalents	0	$ 0
Operating loss carryforward	$ 422,634
Potentially dilutive common shares	0	0

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	3 Months Ended							9 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Retained losses	$ (422,634)			$ (428,944)				$ (422,634)
Working capital	(29,717)							(29,717)
Net loss	$ (5,136)	$ 2,919	$ 8,527	$ 9,459	$ (12,133)	$ 16,022	$ (1,187)	$ 6,310	$ 2,702

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details - Related party note and interest) - USD ($)	3 Months Ended			6 Months Ended		9 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2022
Related Party Transaction [Line Items]
Increase (decrease) in interest expense						$ 21,375	$ 21,316
Corptech Holdings, Inc. [Member] | Promissory Note [Member]
Related Party Transaction [Line Items]
Issuance Date						27-Jul-21
Maturity date						25-Jul-31
Convertible debt	$ 300,000	$ 300,000	$ 300,000	$ 300,000	$ 300,000	$ 300,000	300,000	$ 300,000
Interest Rate	0.50%					0.50%
Imputed interest addition						9.50%
Debt effective interest rate	10%					10%
Interest payable	$ 4,770	3,645	3,267	4,395	2,895	$ 4,770	3,267	2,145
Imputed interest payable	90,634	69,259	62,075	83,509	55,009	$ 90,634	$ 62,075	$ 40,759
Additions to debt	0	0	0	0	0
Increase in interest expense	0	0	0	0	0
Imputed interest, additions	0	0	0	0	0
Repayments of convertble debt	0	0	0	0	0
Repayments of interest expense	0	0	0	0	0
Imputed interest, repayments	0	0	0	0	0
Interest expense	0	0	0	0	0
Increase (decrease) in interest expense	375	378	372	750	750
Imputed interest	0	0	0	0	0
Imputed Interest - excluded from accrual	$ 7,125	$ 7,125	$ 7,066	$ 14,250	$ 14,250

RELATED PARTY TRANSACTIONS (D_2

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Dec. 31, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2022
Service Level Agreement [Member] | Technical Support And Hosting Servers [Member]
Related Party Transaction [Line Items]
Monthly service fee paid			$ 2,500
Consulting expense	$ 7,500		15,000	$ 25,000
Rechtman [Member]
Related Party Transaction [Line Items]
Due to related party	$ 674		$ 674	37,592
Corptech Holdings, Inc. [Member] | Promissory Note [Member]
Related Party Transaction [Line Items]
Debt stated interest date	0.50%		0.50%
Imputed interest rate amount	$ 7,125	$ 7,125
Convertible Debt	$ 300,000	$ 300,000	$ 300,000	$ 300,000	$ 300,000	$ 300,000	$ 300,000
Corptech Holdings, Inc. [Member] | Promissory Note [Member] | Non Convertible Note [Member]
Related Party Transaction [Line Items]
Debt stated interest date	0.50%		0.50%
Corptech Holdings, Inc. [Member] | Promissory Note [Member] | Imputed Interest [Member]
Related Party Transaction [Line Items]
Debt stated interest date	9.50%		9.50%

CONVERTIBLE NOTE (Details - Con

CONVERTIBLE NOTE (Details - Convertible note and interest) - Mr. Robert Papiri [Member] - USD ($)			3 Months Ended			6 Months Ended
	Jul. 07, 2024	Feb. 17, 2021	Sep. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Convertible Note Agreement [Member]
Short-Term Debt [Line Items]
Note beginning balance			$ 23,000	$ 16,500	$ 16,500	$ 16,500	$ 14,000
Interest beginning balance			5,472	4,457	3,962	4,604	3,267
Additions, Note			6,000	0	0	6,500	2,500
Additions, Interest			0	0	0	0	0
Repayments, Note			0	0	0	0	0
Repayments, Interest			0	0	0	0	0
Interest, Note			0	0	0	0	0
Interest			907	147	495	868	695
Note ending balance			29,000	16,500	16,500	23,000	16,500
Interest ending balance			$ 6,379	$ 4,604	$ 4,457	$ 5,472	$ 3,962
Convertible Note Agreement [Member]
Short-Term Debt [Line Items]
Issuance Date		Feb. 17, 2021
Date of Revision		Mar. 01, 2023
Debt maturity date		Jun. 01, 2025
Debt Instrument, Face Amount		$ 24,000
Debt Instrument, Interest Rate, Stated Percentage		8%
Convertible Note Agreement 1 [Member]
Short-Term Debt [Line Items]
Issuance Date	Jul. 07, 2024
Debt maturity date	Jan. 08, 2025
Debt Instrument, Face Amount	$ 5,000
Debt Instrument, Interest Rate, Stated Percentage	8%

CONVERTIBLE NOTE (Details - Int

CONVERTIBLE NOTE (Details - Interest expense) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Defined Benefit Plan Disclosure [Line Items]
Interest expense	$ 24,275	$ 23,628
Mr. Robert Papiri [Member]
Defined Benefit Plan Disclosure [Line Items]
Interest expense	1,775	1,190
Corptech Holdings, Inc. [Member]
Defined Benefit Plan Disclosure [Line Items]
Interest expense	$ 22,500	$ 22,438

CONVERTIBLE NOTE (Details Narra

CONVERTIBLE NOTE (Details Narrative) - Mr. Robert Papiri [Member] - USD ($)		3 Months Ended	6 Months Ended	12 Months Ended	44 Months Ended
	Feb. 17, 2021	Sep. 30, 2024	Jun. 30, 2024	Dec. 31, 2023	Sep. 30, 2024	Jul. 07, 2024
Convertible Note Agreement [Member]
Short-Term Debt [Line Items]
Debt face amount	$ 24,000
Interest Rate	8%
Proceeds from convertible debt		$ 5,000	$ 6,500	$ 2,500	$ 24,000
Debt maturity date	Jun. 01, 2025
Older Papiri Note [Member]
Short-Term Debt [Line Items]
Debt face amount	$ 4,000
Interest Rate						8%

STOCKHOLDERS_ EQUITY (DEFICIT)

STOCKHOLDERS’ EQUITY (DEFICIT) (Details Narrative) - $ / shares	38 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Equity [Abstract]
Common stock, shares authorized	500,000,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares outstanding	100,000,000	100,000,000