Income Tax (Tables)

3 Months Ended

Mar. 31, 2026

Income taxes

Schedule of sources and tax effects rate

	Three months ended
	March 31, 2026			March 31, 2025
U.S. statutory federal income tax rate		21	%		21	%
State income taxes, net of federal income tax		5	%		5	%
Change in valuation allowance		(26	)%		(26	)%
Effective income tax rate		0	%		0	%

Schedule of income tax rate reconciliation

	Three months ended
	March 31, 2026			March 31, 2025
Tax credit (expense) at statutory rate (26%)	$	28,103		$	41,370
Increase in valuation allowance		(28,103	)		(41,370	)
Net deferred income tax asset	$	—		$	—

Schedule of deferred tax assets and liabilities

	March 31,			December 31,
	2026			2025
Net operating loss carry-forward	$	693,867		$	665,764
Valuation allowance		(693,867	)		(665,764	)
Net deferred tax asset (liability)	$	-		$	-