0001641172-25-024843 | 10-Q | XBRL Viewer

SUBSEQUENT EVENTS	6 Months Ended
Jun. 30, 2025
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 5 - SUBSEQUENT EVENTS The Company has evaluated other subsequent events till the date these financial statements were issued and has determined that there are no items to disclose.

Cover - shares	6 Months Ended
Cover - shares	Jun. 30, 2025	Jul. 30, 2025
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jun. 30, 2025
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2025
Current Fiscal Year End Date	--12-31
Entity File Number	000-56744
Entity Registrant Name	Superstar Platforms, Inc.
Entity Central Index Key	0001192323
Entity Tax Identification Number	01-0741042
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	586 Cobb Parkway S Suite 900
Entity Address, City or Town	Marietta
Entity Address, State or Province	GA
Entity Address, Postal Zip Code	30060
City Area Code	(650)
Local Phone Number	228-0680
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		180,147,046

Statement of Changes in Stockholders Equity (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 31, 2023	$ 154,732	$ 287,268	$ (1,335,654)	$ (893,654)
Balance, shares at Dec. 31, 2023	154,731,956
Net Profit (Loss)			(4,491)	(4,491)
Balance at Mar. 31, 2024	$ 154,732	287,268	(1,340,145)	(898,145)
Balance, shares at Mar. 31, 2024	154,731,956
Beginning balance, value at Dec. 31, 2023	$ 154,732	287,268	(1,335,654)	(893,654)
Balance, shares at Dec. 31, 2023	154,731,956
Net Profit (Loss)				(14,579)
Balance at Jun. 30, 2024	$ 166,732	64,602	(1,354,724)	(912,724)
Balance, shares at Jun. 30, 2024	166,731,956
Beginning balance, value at Mar. 31, 2024	$ 154,732	287,268	(1,340,145)	(898,145)
Balance, shares at Mar. 31, 2024	154,731,956
Net Profit (Loss)			(14,579)	(14,579)
Shares issed During the Period	$ 12,000
Shares Issued During the Period, shares	12,000,000
Balance at Jun. 30, 2024	$ 166,732	64,602	(1,354,724)	(912,724)
Balance, shares at Jun. 30, 2024	166,731,956
Beginning balance, value at Dec. 31, 2024	$ 171,732	270,316	(1,499,668)	(1,057,620)
Balance, shares at Dec. 31, 2024	171,731,956
Net Profit (Loss)			(81,190)	(81,190)
Shares issed During the Period	$ 4,007
Shares Issued During the Period, shares	4,007,145
Balance at Mar. 31, 2025	$ 175,739	305,374	(1,580,858)	(1,099,745)
Balance, shares at Mar. 31, 2025	175,739,101
Beginning balance, value at Dec. 31, 2024	$ 171,732	270,316	(1,499,668)	(1,057,620)
Balance, shares at Dec. 31, 2024	171,731,956
Net Profit (Loss)				(102,606)
Balance at Jun. 30, 2025	$ 180,147	258,645	(1,602,274)	(1,163,482)
Balance, shares at Jun. 30, 2025	180,147,046
Beginning balance, value at Mar. 31, 2025	$ 175,739	305,374	(1,580,858)	(1,099,745)
Balance, shares at Mar. 31, 2025	175,739,101
Net Profit (Loss)			(102,606)	(102,606)
Shares issed During the Period	$ 4,408
Shares Issued During the Period, shares	4,407,945
Balance at Jun. 30, 2025	$ 180,147	$ 258,645	$ (1,602,274)	$ (1,163,482)
Balance, shares at Jun. 30, 2025	180,147,046

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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Equity impact of the value of new stock issued during the period. Includes shares issued in an initial public offering or a secondary public offering.

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+ Details

Statement of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
Statement of Operations (Unaudited) - USD ($)	Mar. 31, 2025	Mar. 31, 2024	Jun. 30, 2025	Jun. 30, 2024
Income
Interest earned	$ 18,900	$ 0	$ 98,321
Total for Income	18,900	0	98,321	$ 0
Cost of Goods Sold
Gross Profit	18,900	0	98,321	0
Expenses
Advertising & marketing	500		2,593
Business licenses	70		95
Employee benefits	1,152		1,152	0
Health insurance & accident plans			3,055
Total for Employee benefits	1,152	0	4,207	0
General business expenses	421		542	0
Bank fees & service charges	304	30	405	90
Memberships & subscriptions	11,666	4,289	14,865	4,289
Total for General business expenses	12,391	4,319	15,812	4,379
Meals	1,351		2,702	127
Travel meals		127	17
Total for Meals	1,351	127	2,717	127
Office expenses	0		0	0
Office supplies		45	165	73
Shipping & postage			23
Software & apps			105
Total for Office expenses	0	45	293	73
Payroll expenses	0		0	0
Officers’ salaries	84,000		168,000
Total for Payroll expenses	84,000		168,000	0
Professional Service Fees	0		0	0
Legal Fees	626		3,126
Consulting Fees				10,000
Total for Professional Service Fees	626		3,126	10,000
Supplies	0		0	0
Supplies & materials			129
Total for Supplies	0		129	0
Travel			3,954
Total for Expenses	100,090	4,491	200,927	14,579
Net Operating Income	(81,190)	(4,491)	(102,606)	(14,579)
Other Income
Other Expenses
Net Other Income	0	0	0	0
Net Income	$ (81,190)	$ (4,491)	$ (102,606)	$ (14,579)

Statement of Cash Flows - USD ($)	3 Months Ended				6 Months Ended
Statement of Cash Flows - USD ($)	Jun. 30, 2025	Mar. 31, 2025	Jun. 30, 2024	Mar. 31, 2024	Jun. 30, 2025	Jun. 30, 2024
OPERATING ACTIVITIES
Net Income	$ (102,606)	$ (81,190)	$ (14,579)	$ (4,491)	$ (102,606)	$ (14,579)
Adjustments to reconcile Net Income to Net Cash provided by operations:
Loan Receivable (L/R)					(1,323,683)
Loan Receivable (L/R):Accrued Interest Receivable					(98,321)
Notes Payable (N/P)					2,600,000
Salaries Payable					168,000
Total for Adjustments to reconcile Net Income to Net Cash provided by operations:					1,345,996
Net cash provided by operating activities					1,243,390	(14,579)
INVESTING ACTIVITIES
Long-term investments
Net cash provided by investing activities					0
FINANCING ACTIVITIES
Additional paid in capital					(11,670)	14,561
Common stock					8,415
Net cash provided by financing activities					(3,255)	14,561
NET CASH INCREASE FOR PERIOD					1,240,135	(18)
Cash and Cash Equivalents, beginning of period		$ 54		$ 6	54	6
Cash and Cash Equivalents, end of period	$ 1,240,189		$ (12)		$ 1,240,189	$ (12)

Balance Sheets (Unaudited) - USD ($)	Jun. 30, 2025	Dec. 31, 2024
Bank Accounts
Superstar Platforms (7821) - 2	$ 1,240,189	$ 54
Total for Bank Accounts	1,240,189	54
Accounts Receivable
Loan Receivable (L/R)	1,323,682	0
Accrued Interest Receivable	98,321
Total for Loan Receivable (L/R)	1,422,003	0
Total for Accounts Receivable	1,422,003	0
Other Current Assets
Loans to officers
Loans to others
Total for Other Current Assets	0	0
Total for Current Assets	2,662,192	54
Fixed Assets
Other Assets
Total for Assets	2,662,192	54
Accounts Payable
Salaries Payable	828,000	660,000
Total for Accounts Payable	3,825,674	1,057,674
Credit Cards
Other Current Liabilities
Total for Current Liabilities	3,825,674	1,057,674
Long-term Liabilities
Total for Liabilities	3,825,674	1,057,674
Equity
Common Stock $0.001 par value, 1,000,000,000 shares authorized, 180,147,046 shares issued and outstanding	180,147	171,732
Additional paid in capital	258,645	270,316
Accumulated deficit	(1,602,274)	(1,499,668)
Total for Equity	(1,163,482)	(1,057,620)
Total for Liabilities and Equity	2,662,192	54
Notes Payable, Other Payables [Member]
Accounts Payable
Notes Payable (N/P)	2,690,000	90,000
Related Party [Member]
Accounts Payable
Due to Related Party	$ 307,674	$ 307,674

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Jun. 30, 2025
Accounting Policies [Abstract]
Basis of Presentation	*Basis of Presentation* These financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and are expressed in US dollars. The Company’s fiscal year-end is December 31.
New Accounting Pronouncements	*New Accounting Pronouncements* There were various accounting standards and interpretations issued recently, none of which are expected to have a material impact on our financial position, operations or cash flows.
Use of Estimates and Assumptions	*Use of Estimates and Assumptions* 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 period. Actual results could differ from those estimates. Due to the limited level of operations, the Company has not had to make material assumptions or estimates other than the assumption that the Company is a going concern.
Cash and Cash Equivalents	*Cash and Cash Equivalents* For the purposes of the statement of cash flows, the Company considers all highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents.
Fair Value of Financial Instruments	*Fair Value of Financial Instruments* ASC 820, “Fair Value Measurements”, requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. It establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. It prioritizes the inputs into three levels that may be used to measure fair value: Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The Company’s financial instruments consist principally of cash, accounts receivable, short-term investments, accounts payable and note payable. The respective carrying values of these financial instruments approximate their fair values. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of June 30, 2025. Fair values were assumed to approximate carrying values for these financial instruments as either they do not have any active market or are short term in nature and therefore their carrying amounts approximate fair value.
Income Taxes	*Income Taxes* Income taxes are determined in accordance with the provisions of ASC 740, “Income Taxes” (“ASC 740”). Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted income tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Any effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. ASC 740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclose in their financial statements uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts. For the period ended June 30, 2025, the Company did not have any interest and penalties associated with tax positions. As of June 30, 2025, the Company did not have any significant unrecognized uncertain tax positions.
Commitments and Contingencies	*Commitments and Contingencies* The Company follows ASC 440 & ASC 450, subtopic 450-20 of the FASB Accounting Standards Codification to report accounting for contingencies and commitments respectively. Certain conditions may exist as of the date the financial statements are issued, which may result in a loss to the Company, but which will only be resolved when one or more future events occur or fail to occur. The Company assesses such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or un-asserted claims that may result in such proceedings, the Company evaluates the perceived merits of any legal proceedings or un-asserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein. If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s financial statements. If the assessment indicates that a potentially material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed. Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed. Management does not believe, based upon information available at this time, that these matters will have a material adverse effect on the Company’s financial position, results of operations or cash flows. However, there is no assurance that such matters will not materially and adversely affect the Company’s business, financial position, and results of operations or cash flows.
Intangible Assets – work in progress	*Intangible Assets – work in progress* Costs incurred during the development of a website are initially recognized as work in progress (WIP) and classified as an intangible asset on the balance sheet. Only costs directly attributable to the website development phase are capitalized. These include salaries and wages for employees directly involved, payments to external developers or consultants, software or tools specifically purchased for the project, and material hosting or domain costs incurred during the development phase. Costs not meeting the criteria for capitalization, such as research expenses, general administrative costs, and ongoing maintenance or upgrades after the website becomes operational, are expensed as incurred. The website remains classified as a work in progress until it is fully developed and ready for its intended use. Once completed, the accumulated costs are transferred to intangible assets and amortized over its estimated useful life, typically ranging from 3 to 5 years, using a straight-line method. The costs capitalized as WIP are reviewed periodically to ensure they are directly related to the development phase. Work in progress is tested for impairment annually or whenever circumstances indicate that the carrying amount may not be recoverable. Any impairment losses identified are recognized in the income statement. Upon completion of the website, its amortization begins, reflecting the consumption of the asset’s benefits over its useful life.
Revenue Recognition	*Revenue Recognition* Revenue is recognized when earned at the fair value of the consideration received or receivable. Interest Income is recognized upon loaning the money to the customer and is calculated on a monthly basis at the rate of 2% simple interest on the loan amount receivable from the customer. Income from other investment activities is generated through various short-term alternative investment activities as seem profitable to the management and income from such activities is recognized when earned. Market place is a digital platform for buyers and sellers. The platform’s primary performance obligation is to facilitate transactions by providing a marketplace for buyers and sellers. This includes enabling the listing of goods/services, facilitating payment processing, and providing customer support. Income is recognized on a net basis, representing only the fee or commission earned, when the platform satisfies its performance obligation by successfully facilitating the transaction. This generally occurs when the buyer’s payment is processed and the platform’s role in the transaction is complete.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

6 Months Ended

Jun. 30, 2025

Accounting Policies [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

These financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and are expressed in US dollars. The Company’s fiscal year-end is December 31.

New Accounting Pronouncements

There were various accounting standards and interpretations issued recently, none of which are expected to have a material impact on our financial position, operations or cash flows.

Use of Estimates and Assumptions

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 period. Actual results could differ from those estimates.

Due to the limited level of operations, the Company has not had to make material assumptions or estimates other than the assumption that the Company is a going concern.

Cash and Cash Equivalents

For the purposes of the statement of cash flows, the Company considers all highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents.

Fair Value of Financial Instruments

ASC 820, “Fair Value Measurements”, requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. It establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. It prioritizes the inputs into three levels that may be used to measure fair value:

Level 1

Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.

Level 2

Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.

Level 3

Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.

The Company’s financial instruments consist principally of cash, accounts receivable, short-term investments, accounts payable and note payable. The respective carrying values of these financial instruments approximate their fair values. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of June 30, 2025. Fair values were assumed to approximate carrying values for these financial instruments as either they do not have any active market or are short term in nature and therefore their carrying amounts approximate fair value.

Income Taxes

Income taxes are determined in accordance with the provisions of ASC 740, “Income Taxes” (“ASC 740”). Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted income tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Any effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.

ASC 740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclose in their financial statements uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts.

For the period ended June 30, 2025, the Company did not have any interest and penalties associated with tax positions. As of June 30, 2025, the Company did not have any significant unrecognized uncertain tax positions.

Commitments and Contingencies

The Company follows ASC 440 & ASC 450, subtopic 450-20 of the FASB Accounting Standards Codification to report accounting for contingencies and commitments respectively. Certain conditions may exist as of the date the financial statements are issued, which may result in a loss to the Company, but which will only be resolved when one or more future events occur or fail to occur. The Company assesses such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or un-asserted claims that may result in such proceedings, the Company evaluates the perceived merits of any legal proceedings or un-asserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein.

If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s financial statements. If the assessment indicates that a potentially material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed.

Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed. Management does not believe, based upon information available at this time, that these matters will have a material adverse effect on the Company’s financial position, results of operations or cash flows. However, there is no assurance that such matters will not materially and adversely affect the Company’s business, financial position, and results of operations or cash flows.

Intangible Assets – work in progress

Costs incurred during the development of a website are initially recognized as work in progress (WIP) and classified as an intangible asset on the balance sheet. Only costs directly attributable to the website development phase are capitalized. These include salaries and wages for employees directly involved, payments to external developers or consultants, software or tools specifically purchased for the project, and material hosting or domain costs incurred during the development phase. Costs not meeting the criteria for capitalization, such as research expenses, general administrative costs, and ongoing maintenance or upgrades after the website becomes operational, are expensed as incurred.

The website remains classified as a work in progress until it is fully developed and ready for its intended use. Once completed, the accumulated costs are transferred to intangible assets and amortized over its estimated useful life, typically ranging from 3 to 5 years, using a straight-line method. The costs capitalized as WIP are reviewed periodically to ensure they are directly related to the development phase.

Work in progress is tested for impairment annually or whenever circumstances indicate that the carrying amount may not be recoverable. Any impairment losses identified are recognized in the income statement. Upon completion of the website, its amortization begins, reflecting the consumption of the asset’s benefits over its useful life.

Revenue Recognition

Revenue is recognized when earned at the fair value of the consideration received or receivable.

Interest Income is recognized upon loaning the money to the customer and is calculated on a monthly basis at the rate of 2% simple interest on the loan amount receivable from the customer.

Income from other investment activities is generated through various short-term alternative investment activities as seem profitable to the management and income from such activities is recognized when earned.

Market place is a digital platform for buyers and sellers. The platform’s primary performance obligation is to facilitate transactions by providing a marketplace for buyers and sellers. This includes enabling the listing of goods/services, facilitating payment processing, and providing customer support. Income is recognized on a net basis, representing only the fee or commission earned, when the platform satisfies its performance obligation by successfully facilitating the transaction. This generally occurs when the buyer’s payment is processed and the platform’s role in the transaction is complete.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)	6 Months Ended
	Jun. 30, 2025 USD ($)
Accounting Policies [Abstract]
Income tax, likelihood of settlement	greater than 50% likelihood
Income tax penalties and interest expense	$ 0
Unrecognized uncertain tax positions	$ 0
Percentage of simple interest in loan receivable from customer	2.00%

GOING CONCERN (Details Narrative) - USD ($)	Jun. 30, 2025	Dec. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ (1,602,274)	$ (1,499,668)

Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Jun. 30, 2025	Dec. 31, 2024
Statement of Financial Position [Abstract]
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	1,000,000,000	1,000,000,000
Common stock, shares issued	180,147,046	180,147,046
Common stock, shares outstanding	180,147,046	180,147,046

COMMON STOCK (Details Narrative) - shares	Jun. 30, 2025	Dec. 31, 2024
Equity [Abstract]
Common stock, shares outstanding	180,147,046	180,147,046