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Consolidated Statements of Cash Flows (Unaudited) - USD ($)
3 Months Ended 6 Months Ended 12 Months Ended
Jun. 30, 2024
Mar. 31, 2024
Jun. 30, 2023
Mar. 31, 2023
Jun. 30, 2024
Jun. 30, 2023
Dec. 31, 2023
CASH FLOWS FROM OPERATING ACTIVITIES              
Net loss $ (764,115) $ (302,389) $ (69,752) $ (41,451) $ (1,066,504) $ (111,203)  
Adjustments to reconcile net loss to net cash used in operating activities:              
Depreciation and amortization         153,094 275  
Loss on disposal of assets 57,700     54,000  
Stock-based compensation         15,000  
Bad debt expense         38,200  
Imputed interest         2,838  
Interest income         (3,800)  
Changes in operating assets and liabilities:              
Accounts receivable         13,940  
Prepaid expense          
Inventory         49,128  
Right-of-use asset         107,602  
Accounts payable         (12,544) (29,954)  
Deferred revenue         248,369  
Right-of-use liability         (54,820)  
NET CASH USED IN OPERATING ACTIVITIES         (458,335) (138,044)  
CASH FLOWS FROM INVESTING ACTIVITIES              
Purchase of property and equipment         (8,820) (88,000)  
Purchase of intangible assets         (19,500)  
NET CASH USED IN INVESTING ACTIVITIES         (8,820) (107,500)  
CASH FLOWS FROM FINANCING ACTIVITIES              
Proceeds from related party notes payable         125,000  
Repayment of related party notes payable         (25,000)  
Repayment of notes payable         (90,306)  
Proceeds from advances payable         50,500  
Repayment of advances payable         (9,331)  
Proceeds from subscription agreements         390,000 185,598  
NET CASH PROVIDED BY FINANCING ACTIVITIES         399,694 226,767  
NET CHANGE IN CASH         (67,461) (18,777)  
CASH - BEGINNING OF YEAR   $ 115,111   $ 23,715 115,111 23,715 $ 23,715
CASH - END OF PERIOD $ 47,650   $ 4,938   47,650 4,938 $ 115,111
Supplemental disclosures of cash flow information:              
Cash paid for interest          
Cash paid for taxes          
Noncash investing and financing activities:              
Property and equipment acquired with notes payable         $ 444,891