v3.26.1
PRIOR PERIOD CLASSIFICATION ERROR (Tables)
12 Months Ended
Dec. 31, 2025
Accounting Changes and Error Corrections [Abstract]  
Schedule of error corrections and prior period adjustments
               
   Previously reported   Adjustment   Revised 
Prepayments  $193,228   $(130,967)  $62,261 
Total Current Assets  $234,676   $(130,967)  $103,709 
Accounts payable and accrued expenses  $16,730   $19,373   $36,103 
Total Current Liabilities  $645,730   $19,373   $665,103 
Additional paid-in capital  $1,029,095   $(150,340)  $878,755 
Total Stockholders’ Deficit  $(411,054)  $(150,340)  $(561,394)

 

The revisions to the consolidated cash flows for the year ended September 30, 2024 are as follows:

 

                
   Previously reported   Adjustment   Revised 
Shares issued for services  $-   $29,686   $29,686 
Prepayments  $(18,707)  $(7,059)  $(25,766)
Accounts payable and accrued expenses  $(110,431)  $119,373   $8,942 
Net cash used in operating activities  $(345,288)  $142,000   $(203,288)
Proceeds from share issuance  $242,000   $(142,000)  $100,000 
Net cash generated from financing activities  $242,000   $(142,000)  $100,000 

 

The revisions to the consolidated cash flows for the three-month ended December 31, 2024 are as follows:

 

                
   Previously reported   Adjustment   Revised 
Shares issued for services  $-   $8,813   $8,813 
Prepayments  $38,024   $(8,813)  $29,211