INCOME TAXES

3 Months Ended

Mar. 31, 2025

Income Tax Disclosure [Abstract]

INCOME TAXES

NOTE 7 – INCOME TAXES

As of March 31, 2025, the Company had net operating loss carry forwards of approximately $77,133 that may be available to reduce future years’ taxable income in varying amounts through 2035. Future tax benefits which may arise as a result of these losses have not been recognized in these financial statements, as their realization is determined not likely to occur and accordingly, the Company has recorded a valuation allowance for the deferred tax asset relating to these tax loss carry-forwards.

The valuation allowance as of March 31, 2025 was approximately $16,198. In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred income tax assets will not be realized. 

The ultimate realization of deferred income tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred income tax liabilities, projected future taxable income, and tax planning strategies in making this assessment. Based on consideration of these items, management has determined that enough uncertainty exists relative to the realization of the deferred income tax asset balances to warrant the application of a full valuation allowance as of March 31, 2025. All tax years since inception remain open for examination by taxing authorities.

Components of deferred tax assets are as follows:

		Three Months Ended March 31, 2025			Year Ended December 31, 2024
Net Deferred Tax Asset Non-Current:
Net Operating Loss Carry-Forward	$	77,133		$	77,155
Effective tax rate		21	%		21	%
Expected Income Tax Benefit from NOL Carry-Forward		16,198			16,203
Less: Valuation Allowance		(16,198)			(16,203)
Deferred Tax Asset, Net of Valuation Allowance	$	-		$	-