0001493152-26-016892 | 10-K | XBRL Viewer

Cybersecurity Risk Management and Strategy Disclosure	12 Months Ended
Cybersecurity Risk Management and Strategy Disclosure	Dec. 31, 2025
Cybersecurity Risk Management, Strategy, and Governance [Abstract]
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]	The Company recognizes the importance of cybersecurity in protecting its information systems, technology infrastructure, and data. The Company’s operations include the development of the PawnTrust marketplace platform and the use of various information technology systems to support business operations. As a result, the Company may be exposed to cybersecurity risks, including unauthorized access to systems, data breaches, ransomware attacks, and other cyber incidents. The Company seeks to manage cybersecurity risk through a combination of technical safeguards, internal processes, and third-party service providers. These measures include access controls, system monitoring, data protection procedures, and periodic review of system security practices. The Company also relies on reputable third-party service providers for certain hosting, data storage, and technology services that support the Company’s operations. Cybersecurity risk management is overseen by management, including executive leadership responsible for technology and operational oversight. Management evaluates cybersecurity risks as part of the Company’s broader risk management process and takes steps to address identified vulnerabilities when appropriate. As of the date of this report, the Company has not identified any cybersecurity incidents that have materially affected, or are reasonably likely to materially affect, the Company’s business strategy, results of operations, or financial condition. However, cybersecurity threats are continually evolving, and the Company may face cybersecurity risks in the future. The Company expects to continue evaluating and enhancing its cybersecurity practices as its operations and technology infrastructure evolve.
Cybersecurity Risk Management Processes Integrated [Text Block]	The Company seeks to manage cybersecurity risk through a combination of technical safeguards, internal processes, and third-party service providers. These measures include access controls, system monitoring, data protection procedures, and periodic review of system security practices.
Cybersecurity Risk Management Third Party Engaged [Flag]	true
Cybersecurity Risk Third Party Oversight and Identification Processes [Flag]	true
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag]	false

Insider Trading Arrangements	12 Months Ended
Insider Trading Arrangements	Dec. 31, 2025
Insider Trading Arrangements [Line Items]
No insider trading flag	true

LOAN RECEIVABLE	12 Months Ended
Dec. 31, 2025
Receivables [Abstract]
LOAN RECEIVABLE	NOTE 5 –LOAN RECEIVABLE Loans receivable represent funds advanced by the Company pursuant to executed promissory notes. The loans accrue interest monthly, are interest only, unsecured and all mature December 31, 2026. As of December 31, 2025, all loans were current. Total Loans Receivable: $2,587,233

LOAN RECEIVABLE

12 Months Ended

Dec. 31, 2025

Receivables [Abstract]

LOAN RECEIVABLE

NOTE 5 –LOAN RECEIVABLE

Loans receivable represent funds advanced by the Company pursuant to executed promissory notes. The loans accrue interest monthly, are interest only, unsecured and all mature December 31, 2026. As of December 31, 2025, all loans were current.

Total Loans Receivable: $2,587,233

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Dec. 31, 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.
Loans Receivable	Loans Receivable Loans receivable represent promissory notes issued to both related and non-related parties. These loans bear fixed interest rates and generally require monthly interest payments with principal due at maturity. Loans are recorded at the principal amount outstanding, net of any allowance for credit losses.
Allowance for Credit Losses	Allowance for Credit Losses The Company accounts for expected credit losses in accordance with ASC 326 – Financial Instruments – Credit Losses (CECL). Management evaluates the collectability of loans receivable and records an allowance for expected credit losses based on factors including borrower credit quality, loan concentration, economic conditions, and historical repayment experience. As of December 31, 2025, the Company recorded an allowance for credit losses equal to approximately 3% of outstanding loan balances.
Leases	Leases The Company accounts for leases under ASC 842, Leases. The Company has elected the short-term lease exemption for leases with a term of twelve months or less. Under this election, right-of-use assets and lease liabilities are not recognized on the balance sheet.
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 December 31, 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 December 31, 2025, the Company did not have any interest and penalties associated with tax positions. As of December 31, 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 accrued 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.

ALLOWANCE FOR CREDIT LOSSES (Details Narrative)	12 Months Ended
ALLOWANCE FOR CREDIT LOSSES (Details Narrative)	Dec. 31, 2025 USD ($)
Receivables [Abstract]
Allowance for credit losses percent	3.00%
Allowance for credit loss	$ 77,617

ORGANIZATION AND BUSINESS

12 Months Ended

Dec. 31, 2025

Organization, Consolidation and Presentation of Financial Statements [Abstract]

ORGANIZATION AND BUSINESS

NOTE 1 –ORGANIZATION AND BUSINESS

Superstar Platforms, Inc. (“Superstar Platforms,” the “Company,” “we,” “us,” or “our”) was incorporated on March 27, 2025, under the laws of the State of Nevada. The Company is a technology-focused holding company that seeks to build, acquire, and scale businesses across multiple industries through strategic acquisitions and technology-driven platforms.

Superstar Platforms operates as the parent company of a diversified portfolio of subsidiaries and strategic initiatives. The Company’s business strategy is centered on identifying and acquiring businesses that can benefit from centralized capital resources, operational support, and technology infrastructure. Through this model, the Company intends to provide strategic capital, management expertise, and technological innovation designed to support the growth and development of its subsidiaries and operating platforms.

A key component of the Company’s strategy is the development of technology-enabled marketplaces and financial services platforms capable of generating scalable and recurring revenue streams. One of the Company’s primary initiatives is the development of PawnTrust, a digital marketplace designed to connect pawn shops and consumers through a mobile-based platform. PawnTrust is intended to enable pawn shops to digitize their inventory and facilitate borrowing, buying, and bartering transactions through an integrated online marketplace. Management believes that the PawnTrust platform has the potential to modernize and expand access to the pawn industry by providing a technology-driven solution for inventory management and consumer transactions.

In addition to its technology development initiatives, the Company currently generates revenue primarily through interest income earned on promissory notes issued to both related and unrelated parties. These lending activities are intended to support strategic relationships, provide working capital to affiliated and third-party businesses, and generate recurring interest income.

The Company’s long-term objective is to build a diversified technology and investment platform that combines strategic capital deployment, technology innovation, and disciplined acquisition strategy to create scalable operating businesses and long-term shareholder value.

The Company’s principal executive office is located in Marietta, Georgia.

RELATED PARTY TRANSACTIONS (Details Narrative)	Dec. 31, 2025 USD ($)
Related Party Transactions [Abstract]
Total related party receivables	$ 1,638,233
Total related party payables	$ 482,644

- Definition

Amount of liabilities classified as other.

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LOAN RECEIVABLE (Details Narrative)	12 Months Ended
LOAN RECEIVABLE (Details Narrative)	Dec. 31, 2025 USD ($)
Receivables [Abstract]
Maturity date	Dec. 31, 2026
Total loans receivable	$ 2,587,233

SUBSEQUENT EVENTS

12 Months Ended

Dec. 31, 2025

Subsequent Events [Abstract]

SUBSEQUENT EVENTS

NOTE 15 -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.

NONACCRUAL AND PAST DUE LOANS

12 Months Ended

Dec. 31, 2025

Nonaccrual And Past Due Loans

NONACCRUAL AND PAST DUE LOANS

NOTE 8 – NONACCRUAL AND PAST DUE LOANS

The Company places loans on nonaccrual status when collection is uncertain. As of December 31, 2025 no loans were past due, impaired or on nonaccrual status.

CREDIT QUALITY INDICATORS

12 Months Ended

Dec. 31, 2025

Credit Quality Indicators

CREDIT QUALITY INDICATORS

NOTE 7 –CREDIT QUALITY INDICATORS

The Company monitors borrower credit quality through payment history, borrower financial condition and compliance with loan terms. As of December 31,2025 all loans were performing.

Cover - USD ($)	12 Months Ended
Cover - USD ($)	Dec. 31, 2025	Mar. 30, 2026	Jun. 30, 2025
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2025
Document Fiscal Period Focus	FY
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
Title of 12(b) Security	Common Stock, $.01 par value
Trading Symbol	SPST
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
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 Public Float			$ 3,186,963.54
Entity Common Stock, Shares Outstanding		182,289,904
Documents Incorporated by Reference [Text Block]	Portions of the registrant’s definitive proxy statement pertaining to the registrant’s 2026 annual meeting of shareholders (the “Proxy Statement”) to be filed pursuant to Regulation 14A are incorporated herein by reference into Part III of this Annual Report on Form 10-K (this “Form 10-K”).
Document Financial Statement Error Correction [Flag]	false
Auditor Firm ID	6993
Auditor Name	Boladale Lawal & CO
Auditor Location	Lagos, Nigeria

RELATED PARTY TRANSACTIONS

12 Months Ended

Dec. 31, 2025

RELATED PARTY TRANSACTIONS

NOTE 10 – RELATED PARTY TRANSACTIONS

Certain loans receivable and notes payable involve entities affiliated with the Company’s Chief Executive Officer. These transactions are conducted pursuant to written promissory notes and formal lending agreements that specify principal amounts, interest rates, repayment terms, and other customary provisions.

The Company applies the same underwriting standards, credit evaluation procedures, and approval processes to related-party transactions as it does to loans issued to unrelated third parties. Management evaluates borrower creditworthiness, repayment capacity, and other relevant risk factors prior to extending credit.

Interest rates, repayment terms, and other contractual provisions associated with these related-party transactions are consistent with the Company’s general lending practices and are believed to be comparable to terms that would be obtained in similar transactions with unaffiliated borrowers. Management believes these transactions were entered into on commercially reasonable terms and in the ordinary course of business.

Total Related Party Receivables- $1,638,233

Total Related Party Payables-$482,644

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

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SEGMENT REPORTING

12 Months Ended

Dec. 31, 2025

Segment Reporting [Abstract]

SEGMENT REPORTING

NOTE 14 – SEGMENT REPORTING (ASC 280)

The Company operates as one reportable segment.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

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+ Details

RESEARCH AND DEVELOPMENT

12 Months Ended

Dec. 31, 2025

Research and Development [Abstract]

RESEARCH AND DEVELOPMENT

NOTE 11- RESEARCH AND DEVELOPMENT

The Company incurred research and development expenses related to the development of the PawnTrust digital marketplace.

NOTES PAYABLE, INTEREST PAYABLE & OTHER PAYABLES (Details Narrative) - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Notes Payable Interest Payable Other Payables
Notes payables	$ 2,674,670	$ 90,000

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

12 Months Ended

Dec. 31, 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.

Loans Receivable

Loans receivable represent promissory notes issued to both related and non-related parties. These loans bear fixed interest rates and generally require monthly interest payments with principal due at maturity. Loans are recorded at the principal amount outstanding, net of any allowance for credit losses.

Allowance for Credit Losses

The Company accounts for expected credit losses in accordance with ASC 326 – Financial Instruments – Credit Losses (CECL). Management evaluates the collectability of loans receivable and records an allowance for expected credit losses based on factors including borrower credit quality, loan concentration, economic conditions, and historical repayment experience. As of December 31, 2025, the Company recorded an allowance for credit losses equal to approximately 3% of outstanding loan balances.

Leases

The Company accounts for leases under ASC 842, Leases. The Company has elected the short-term lease exemption for leases with a term of twelve months or less. Under this election, right-of-use assets and lease liabilities are not recognized on the balance sheet.

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 December 31, 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 December 31, 2025, the Company did not have any interest and penalties associated with tax positions. As of December 31, 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 accrued 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.

Balance Sheet - USD ($)	12 Months Ended
Balance Sheet - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Current Assets
Cash	$ 1,138	$ 54
Loan Receivable (L/R)	307,068	0
Interest Receivable	2,587,233
Allowance for Bad Debt	(77,617)
Total Assets	2,817,823	54
Current Liabilities
Accounts Payable and accrued Liabilities	1,002,001	660,000
Notes Payable (N/P)	2,674,670	90,000
Interest Payable & Other Payables	129,654
Due to Related Party	307,674	307,674
Total for Current Liabilities	4,113,999	1,057,674
Total for Liabilities	4,113,999	1,057,674
Stockholder’ Deficit:
Common Stock $0.001 par value,1,000,000,000 shares authorized:182,289,904 and 171,731,956 shares issued and outstanding as of December 31, 2025 and December 31, 2024, respectively	182,290	171,732
Additional paid in capital	356,568	270,316
Accumulated Deficit	(1,835,034)	(1,499,668)
Total Stockholders’ Deficit	(1,296,176)	(1,057,620)
Total for Liabilities and Stockholders’ Deficit	2,817,823	54
Revenues	0.00
Cost of Revenues	0	0
Gross Profit	0	0
Operating Expenses
General and Administrative	159,804	12,014
Professional Fees	45,407	22,000
Payroll Expense	336,000	130,000
Other Expenses	0	0
Total Operating Expenses	541,211	164,014
Loss from Operations	(541,211)	(164,014)
Other Income (Expense)
Other Income	0	0
Interest Income	307,068	0
Interest Expense	(101,223)	0
Total Other Income (Expense)	205,845	0
Loss before income taxes	(335,366)	(164,014)
Net Loss	$ (335,366)	$ (164,014)

Statement of Operations - $ / shares	12 Months Ended
Statement of Operations - $ / shares	Dec. 31, 2025	Dec. 31, 2024
Income Statement [Abstract]
Net Loss Per Common Share, basic	$ 0.0018	$ 0.0096
Net Loss Per Common Share, diluted	$ 0.0018	$ 0.0096
Weighted Average Number of Common Shares Outsanding, basic	182,289,904	171,731,956
Weighted Average Number of Common Shares Outsanding, diluted	182,289,904	171,731,956

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

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+ Details

ALLOWANCE FOR CREDIT LOSSES

12 Months Ended

Dec. 31, 2025

Receivables [Abstract]

ALLOWANCE FOR CREDIT LOSSES

NOTE 6 –ALLOWANCE FOR CREDIT LOSSES

Total Allowance for Credit loss-$77,617

COMMON STOCK

12 Months Ended

Dec. 31, 2025

Equity [Abstract]

COMMON STOCK

NOTE 4 –COMMON STOCK

The Company has common stock outstanding of 182,289,904 as of December 31, 2025 and record of holders was 204.

- Definition

The entire disclosure for equity.

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+ Details

LEASES

12 Months Ended

Dec. 31, 2025

Leases

LEASES

NOTE 13-LEASES

The Company leases office space located in Marietta, Georgia. The lease term is twelve months, with monthly rent of $500, resulting in annual lease payments of approximately $6,000. The Company has elected the short-term lease exemption under ASC 842, and therefore does not recognize right-of-use assets or lease liabilities for this lease. Rent expense is recognized as incurred.

SEGMENT REPORTING (Details Narrative)	12 Months Ended
SEGMENT REPORTING (Details Narrative)	Dec. 31, 2025 Segment
Segment Reporting [Abstract]
Number of reportable segment	1

GOING CONCERN

12 Months Ended

Dec. 31, 2025

Organization, Consolidation and Presentation of Financial Statements [Abstract]

GOING CONCERN

NOTE 2 –GOING CONCERN

The Company’s financial statements as of December 31, 2025 have been prepared using generally accepted accounting principles in the United States of America applicable to a going concern, which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has accumulated deficit of $(1,835,034) as of December 31, 2025, the company currently does not have a business operation, these factors raise substantial doubt about company ‘ability to continue as a going concern.

Pay vs Performance Disclosure - USD ($)	12 Months Ended
Pay vs Performance Disclosure - USD ($)	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Pay vs Performance Disclosure [Table]
Net Income (Loss)	$ (335,366)	$ (164,014)	$ (123,660)

- Definition

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

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Reference 46: http://www.xbrl.org/2003/role/disclosureRef
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Reference 48: http://www.xbrl.org/2003/role/disclosureRef
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-Subparagraph (SX 210.9-04(22))
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+ Details

Statement of Cash Flows - USD ($)	12 Months Ended
Statement of Cash Flows - USD ($)	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
OPERATING ACTIVITIES
Net Income	$ (335,366)	$ (164,014)	$ (123,660)
Adjustments to reconcile Net Income to Net Cash provided by operations:
Allowance for Bad Debt	77,617
Due to Related Party		307,674
Loan Receivable (L/R)	(2,587,233)	270,000
Loan Receivable (L/R):Accrued Interest Receivable	(307,068)
Loans to officers	0
Loans to others	0
Notes Payable (N/P)	2,584,670	(270,000)
Notes Payable (N/P):Interest Payable & Other Payables	129,654
Payables	6,000
Salaries Payable	336,000	130,000
Total for Adjustments to reconcile Net Income to Net Cash provided by operations:	239,640	437,674
Net cash provided by operating activities	(95,726)	273,659
FINANCING ACTIVITIES
Accumulated Deficit		(794,821)
Additional paid in capital	86,252	349,478
Common stock	10,558	171,732
Net cash provided by financing activities	96,810	(273,611)
NET CASH INCREASE FOR PERIOD	1,084	48
Cash at beginning of period	54	6
CASH AT END OF PERIOD	$ 1,138	$ 54	$ 6

Balance Sheet (Parenthetical) - $ / shares	Dec. 31, 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	182,289,904	171,731,956
Common stock, shares outstanding	182,289,904	171,731,956

COMMON STOCK (Details Narrative) - shares	Dec. 31, 2025	Dec. 31, 2024
Equity [Abstract]
Common stock, shares outstanding	182,289,904	171,731,956

GOING CONCERN (Details Narrative) - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ 1,835,034	$ 1,499,668

- Definition

Amount of accumulated undistributed earnings (deficit).

+ References + Details

NOTES PAYABLE, INTEREST PAYABLE & OTHER PAYABLES

12 Months Ended

Dec. 31, 2025

Notes Payable Interest Payable Other Payables

NOTES PAYABLE, INTEREST PAYABLE & OTHER PAYABLES

NOTE 9 – NOTES PAYABLE, INTEREST PAYABLE & OTHER PAYABLES

Notes payable represent borrowings incurred by the Company to finance acquisitions, support working capital, and fund ongoing operations. These notes bear fixed interest rates and have specified maturity dates in accordance with the underlying agreements. As of December 31, 2025, total notes payable amounted to $2,674,670.

Interest payable represents the accrued interest on outstanding notes payable and is recognized as an expense in the Company’s statement of operations.

Other payables consist of accrued fee expenses, including a success fee that is contingent upon the closing of a potential acquisition. This fee is amortized over the term of the related notes payable, with initial recognition recorded as fee expense in the statement of operations.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)	12 Months Ended
	Dec. 31, 2025 USD ($)
Property, Plant and Equipment [Line Items]
Allowance for credit losses percent	3.00%
Lease description	The Company has elected the short-term lease exemption for leases with a term of twelve months or less.
Income tax, likelihood of settlement	a 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%
Minimum [Member]
Property, Plant and Equipment [Line Items]
Intangible assets and amortized over its estimated useful life	3 years
Maximum [Member]
Property, Plant and Equipment [Line Items]
Intangible assets and amortized over its estimated useful life	5 years

Statement of Stockholder's Equity - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2022	$ 132,732	$ 287,268	$ (1,211,994)	$ (791,944)
Balance, shares at Dec. 31, 2022	132,731,956
Shares Issued during the Period	$ 22,000			22,000
Shares Issued During the Period, shares	22,000,000
Net Loss for the Year			(123,660)	(123,660)
Balance at Dec. 31, 2023	$ 154,732	287,268	(1,335,654)	(893,654)
Balance, shares at Dec. 31, 2023	154,731,956
Shares Issued during the Period	$ 17,000	(16,952)		48
Shares Issued During the Period, shares	17,000,000
Net Loss for the Year			(164,014)	(164,014)
Balance at Dec. 31, 2024	$ 171,732	270,316	(1,499,668)	(1,057,620)
Balance, shares at Dec. 31, 2024	171,731,956
Shares Issued during the Period	$ 10,558	86,252		96,810
Shares Issued During the Period, shares	10,557,948
Net Loss for the Year			(335,366)	(335,366)
Balance at Dec. 31, 2025	$ 182,290	$ 356,568	$ (1,835,034)	$ (1,296,176)
Balance, shares at Dec. 31, 2025	182,289,904

- Definition

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

+ References

+ Details

- Definition

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.

+ References + Details

- Definition

Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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-Section S50
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-URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 14: http://www.xbrl.org/2009/role/commonPracticeRef
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+ Details

LEASES (Details Narrative)	12 Months Ended
LEASES (Details Narrative)	Dec. 31, 2025 USD ($)
Leases
Rent	$ 500
Annual lease payments	$ 6,000

INTELLECTUAL PROPERTY

12 Months Ended

Dec. 31, 2025

Goodwill and Intangible Assets Disclosure [Abstract]

INTELLECTUAL PROPERTY

NOTE 12- INTELLECTUAL PROPERTY

The Company is developing proprietary intellectual property associated with the PawnTrust marketplace.