Balance Sheets - USD ($)	Dec. 31, 2024	Dec. 31, 2023
Current assets
Cash and cash equivalents	$ 1,113,786	$ 1,072,630
Prepaid expenses and other current assets	11,989	129,474
TOTAL ASSETS	1,125,775	1,202,104
Current liabilities
Accrued expenses	139,755	175,745
Income taxes payable	6,300	10,259
Total current liabilities	658,055	578,004
Derivative warrant liabilities	2,980	2,980
Total Liabilities	661,035	580,984
Commitments and contingencies
Stockholder’s Equity
Preferred stock, $0.0001 par value; 460,000 shares authorized; none issued or outstanding
Additional paid-in capital	1,032,917	1,032,917
Accumulated deficit	(568,187)	(411,807)
Total Stockholder’s Equity	464,740	621,120
TOTAL LIABILITIES AND STOCKHOLDER’S EQUITY	1,125,775	1,202,104
Related Party
Current liabilities
Accounts payable – related party	512,000	392,000
Class A Common Stock
Stockholder’s Equity
Common stock, value	7	7
Class B Convertible Common Stock
Stockholder’s Equity
Common stock, value	$ 3	$ 3

Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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- Definition

Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).