Prepaid Expenses and Other

3 Months Ended

12 Months Ended

Mar. 31, 2026

Dec. 31, 2025

Prepaid Expenses and Other [Abstract]

PREPAID EXPENSES AND OTHER

NOTE 5 – PREPAID EXPENSES AND OTHER

Prepaid and other expenses as of March 31, 2026 and December 31, 2025 were as follows:

	March 31,		December 31,
	2026		2025
Insurance prepayments	$	3,972	$	7,028
Other expense prepayments		15,410		11,914
Lease deposits		13,993		13,993
Total prepaid expenses and other		33,375		32,935

NOTE 5 – PREPAID EXPENSES AND OTHER

Prepaid and other expenses as of December 31, 2025 and 2024 were as follows:

	December 31,
	2025		2024
Insurance prepayments	$	7,028	$	5,916
Other expense prepayments		11,914		19,838
Lease deposits		13,993		55,047
Contract assets		–		20,058
Total prepaid expenses and other		32,935		100,859
Less: long term portion		–		(44,140	)
Prepaid expenses and other, current portion	$	32,935	$	56,719

Contract assets relate to amounts incurred to obtain a customer contract that would not have been incurred if the contract had not been obtained, such as commissions, associated with NCFM annual access contracts.