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INCOME TAXES (Details - Reconciliation of effective tax rates) - USD ($)
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Income Tax Disclosure [Abstract]    
Loss before tax $ (288,160) $ (289,666)
Tax expense (benefit) calculated at statutory tax rate 25.00% 25.00%
Computed expected benefits $ (72,040) $ (72,417)
Non-deductible expenses 40,722 0
Change in valuation allowance 29,691 72,417
Tax effect on tax losses expired 1,627 0
Income tax expense $ 0 $ 0