FDCTech (FDCT) 10-K/A4 May 232022 FY Annual report (amended)Financial data

Company Profile

Cover

Cover - USD ($)	12 Months Ended
Cover - USD ($)	Dec. 31, 2022	Apr. 17, 2023
Cover [Abstract]
Document Type	10-K/A
Amendment Flag	true
Amendment Description	This Amendment No.1 to Annual Report on Form 10-K/A (this “Form 10-K/A”) amends Part II (Item 9 A.) and Exhibits 31.1 and 31.2 of the Annual Report on Form 10-K of FDCTech, Inc. (the “Company”) for the year ended December 31, 2022, as originally filed with the Securities and Exchange Commission (the “SEC”) on April 17, 2023 (the “Original Filing”), to revise our disclosure on the composition of our audit committee
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2022
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--12-31
Entity File Number	000-56338
Entity Registrant Name	FDCTECH, INC.
Entity Central Index Key	0001722731
Entity Tax Identification Number	81-1265459
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	200 Spectrum Drive
Entity Address, Address Line Two	Suite 300
Entity Address, City or Town	Irvine
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	92618
City Area Code	(877)
Local Phone Number	445-6047
Title of 12(b) Security	Common
Trading Symbol	FDCT
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Public Float	$ 2,746,582
Entity Common Stock, Shares Outstanding		333,584,729
Auditor Firm ID	5041
Auditor Name	BF Borgers CPA PC
Auditor Location	Lakewood, CO

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Current assets:
Cash	$ 264,829	$ 93,546
Accounts receivable, net of allowance for doubtful accounts of $137,371 and $117,487, respectively	65,583	21,153
Other current assets	435,814	494,470
OID promissory note	55,000
Total Current assets	821,226	609,169
Capitalized software, net	761,642	650,862
Acquired tangible assets	38,059	46,024
Acquired intangible assets	2,646,615	2,559,739
Other assets – non-current		22,500
Total assets	4,267,542	3,888,293
Current liabilities:
Accounts payable	429,500	445,215
Line of credit	47,369	39,246
Payroll tax payable	204,828	165,108
Related-party advances		81,000
Promissory note	550,000
Cares act- paycheck protection program advance	40,139	46,393
Other current liabilities	99,488	31,339
Total Current liabilities	1,371,324	808,301
SBA loan – non-current	131,194	139,699
Cares act- paycheck protection program advance – non-current		4,239
Accrued interest – non-current	14,704	9,224
Total liabilities	1,517,222	961,464
Commitments and Contingencies (Note 9)
Stockholders’ Deficit:
Preferred stock, par value $0.0001, 10,000,000 shares authorized, 4,000,000 issued and outstanding, as of December 31, 2022, and December 31, 2021	400	400
Common stock, par value $0.0001, 250,000,000 shares authorized; 211,275,550 and 141,811,264 shares issued and outstanding, as of December 31, 2022 and December 31, 2021	21,127	14,181
Additional paid-in capital	5,725,530	4,841,545
Accumulated other comprehensive income	(6,169)
Accumulated deficit	(4,335,053)	(3,230,679)
Total FDCTech, Inc. stockholders’ equity (deficit)	1,405,835	1,625,448
Noncontrolling interest	1,344,485	1,301,382
Total liabilities and stockholders’ deficit	$ 4,267,542	$ 3,888,293

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Allowance for doubtful, accounts receivable	$ 137,371	$ 117,487
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	4,000,000	4,000,000
Preferred stock, shares outstanding	4,000,000	4,000,000
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	250,000,000	250,000,000
Common stock, shares issued	211,275,550	141,811,264
Common stock, shares outstanding	211,275,550	141,811,264

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
Consolidated Statements of Operations - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Revenues
Total revenue	$ 6,453,732	$ 457,661
Cost of sales
Total cost of sales	5,434,792	419,884
Gross Profit	1,018,940	42,277
Operating expenses:
General and administrative	1,679,121	1,127,503
Sales and marketing	382,864	648,833
Total operating expenses	2,061,985	1,776,337
Operating loss	(1,043,045)	(1,734,059)
Other income (expense):
Other interest expense	(61,533)	(11,564)
Other income (expense)	204	8,929
Total other income (expense)	(61,329)	(2,635)
Income (loss) before provision for income taxes	(1,104,374)	(1,736,695)
Provision for income taxes
Net loss	(1,104,374)	(1,736,695)
Less: Net income attributable to noncontrolling interest	(1,360)	3,202
Net income attributable to FDCTech’s shareholders	$ (1,103,014)	$ (1,739,897)
Net loss per common share, basic and diluted	$ 0.01	$ (0.02)
Weighted average number of common shares outstanding basic and diluted	158,048,019	86,063,490
Technology Service [Member]
Revenues
Total revenue	$ 626,000	$ 301,648
Cost of sales
Total cost of sales	159,051	274,462
Wealth Management [Member]
Revenues
Total revenue	5,827,732	156,013
Cost of sales
Total cost of sales	$ 5,275,741	$ 140,922

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Deficit - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2020	$ 400	$ 6,887	$ 448,653	$ (1,493,984)	$ (1,038,044)
Balance, shares at Dec. 31, 2020	4,000,000	141,811,264
Common shares issued for services valued at $0.0625 per share		$ 230	620,770		621,000
Balance, shares		2,300,000
Common shares issued for FRH Group note conversion at $0.10 per share		$ 1,257	1,255,651		1,256,908
Balance, shares		12,569,080
Common shares issued for services valued at $0.0379 per share		$ 175	349,825		350,000
Balance, shares		1,750,000
Common shares issued for services valued at $0.012 per share		$ 175	437,325		437,500
Balance, shares		1,750,000
Common shares issued for services valued at $0.0083 per share		$ 10	20,990		21,000
Balance, shares		100,000
Common shares issued for services valued at $0.0095 per share		$ 10	21,990		22,000
Balance, shares		100,000
Common shares issued for services valued at $0.18 per share		$ 55	98,198		98,253
Balance, shares		545,852
Common shares issued for cash valued at $0.0625 per share		$ 200	199,800		200,000
Balance, shares		2,000,000
Common shares issued for financing cost valued at $0.0323 per share		$ 67	80,333		80,400
Balance, shares		670,000
Common shares cancelled for services valued at $0.25 per share		$ (175)	(437,325)		(437,500)
Balance, shares		(1,750,000)
Common shares issued for services valued at $0.11 per share		$ 150	164,100		164,250
Balance, shares		1,500,000
Common shares issued for cash valued at $0.05 per share		$ 25	25,275		25,300
Balance, shares		250,000
Common shares issued for cash valued at $0.0408 per share		$ 50	37,025		37,075
Balance, shares		500,000
Common shares issued for acquisition valued at $0.03 per share		$ 4,500	1,350,000		1,354,500
Balance, shares		45,000,000
Common shares issued for services valued at $0.03 per share		$ 565	168,935		169,500
Balance, shares		5,650,000
Net loss				(1,736,695)	(1,736,695)
Balance at Dec. 31, 2021	$ 400	$ 14,181	4,841,546	(3,230,679)	1,625,448
Balance, shares at Dec. 31, 2021	4,000,000	141,811,264
Common shares issued for services valued at $0.0625 per share		$ 150	93,600		93,750
Balance, shares		1,500,000
Common shares issued for services valued at $0.0379 per share		$ 25	9,450		9,475
Balance, shares		250,000
Common shares issued for services valued at $0.012 per share		$ 500	59,500		60,000
Balance, shares		5,000,000
Common shares issued for services valued at $0.0083 per share		$ 2,000	164,000		166,000
Balance, shares		20,000,000
Common shares issued for services valued at $0.0095 per share		$ 800	75,200		76,000
Balance, shares		8,000,000
Common shares issued for cash valued at $0.0625 per share		$ 50	31,200		31,250
Balance, shares		500,000
Common shares issued for financing cost valued at $0.0323 per share		$ 221	71,300		71,521
Balance, shares		2,214,286
Common shares issued for cash valued at $0.05 per share		$ 50	24,950		25,000
Balance, shares		500,000
Common shares issued for cash valued at $0.0408 per share		$ 50	20,335		20,385
Balance, shares		500,000
Net loss				(1,104,374)	(1,104,374)
Common shares issued for cash valued at $0.0356 per share		$ 50	17,750		17,800
Balance, shares		500,000
Common shares issued for cash valued at $0.0395 per share		$ 50	19,700		19,750
Balance, shares		500,000
Forex gain (loss) on consolidation				(6,169)	(6,169)
Common shares issued for cash valued at $0.010 per share		$ 3,000	297,000		300,000
Balance, shares		30,000,000
Balance at Dec. 31, 2022	$ 400	$ 21,127	$ 5,725,530	$ (4,335,053)	$ 1,405,835
Balance, shares at Dec. 31, 2022	4,000,000	211,275,550

Consolidated Statements of St_2

Consolidated Statements of Stockholders' Deficit (Parenthetical) - $ / shares	Dec. 31, 2022	Dec. 31, 2021
Conversion price per share		$ 0.10
Acquisition-related Costs [Member]
Shares issued price per share		0.03
Cash [Member]
Shares issued price per share	$ 0.0625	0.10
Cash One [Member]
Shares issued price per share	0.05	0.10
Cash Two [Member]
Shares issued price per share	0.0408	0.07
Cash Three [Member]
Shares issued price per share	0.0356
Cash Four [Member]
Shares issued price per share	0.0395
Cash Five [Member]
Shares issued price per share	0.010
Service [Member]
Shares issued price per share	0.0625	0.27
Service One [Member]
Shares issued price per share	0.0379	0.20
Service Two [Member]
Shares issued price per share	0.012	0.25
Service Three [Member]
Shares issued price per share	0.0083	0.21
Service Four [Member]
Shares issued price per share	0.0095	0.22
Service Five [Member]
Shares issued price per share		0.18
Financing Cost [Member]
Shares issued price per share	$ 0.0323	0.12
Cancelled Service [Member]
Shares issued price per share		0.25
Service Six [Member]
Shares issued price per share		0.11
Service Seven [Member]
Shares issued price per share		$ 0.03

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Statement of Cash Flows [Abstract]
Net income (loss)	$ (1,104,374)	$ (1,736,695)
Adjustments to reconcile net loss to net cash used in operating activities:
Software depreciation and amortization	159,051	274,462
Common stock issued for services	476,746	1,526,404
Accounts receivable allowance	19,884	21,526
Subscription receivable		(200,000)
Acquired tangible assets	7,965	(46,024)
Acquired intangible assets	(86,876)	(2,559,739)
Change in assets and liabilities:
Gross accounts receivable	(64,314)	(26,138)
Accounts payable	(15,715)	328,715
OID of the promissory note	(55,000)
Other current liabilities	68,149	31,339
Other current assets	81,156	(289,092)
Accrued interest	5,480	5,368
Increase in accrued payroll tax	39,720	39,721
Net cash used in operating activities	(468,129)	(2,630,152)
Investing Activities:
Capitalized software	(269,831)	(293,000)
Stock issued for acquisition		1,354,500
Net cash used in investing activities	(269,831)	1,061,500
Financing Activities:
Borrowing from (payments to) line of credit	8,123	175
Proceeds from promissory note	550,000
Net proceeds from SBA and PPP loan	(18,999)	(5,201)
Net proceeds from common stock	414,185	262,374
Related party advances	(81,000)	81,000
Noncontrolling interest	43,103	1,301,382
Forex gain (loss) on consolidation	(6,169)
Net cash provided by financing activities	909,243	1,639,731
Net increase in cash	171,283	71,079
Cash at beginning of the period	93,546	22,467
Cash at end of the period	264,829	93,546
Cash paid for income taxes
Cash paid for interest

BUSINESS DESCRIPTION AND NATURE

BUSINESS DESCRIPTION AND NATURE OF OPERATIONS	12 Months Ended
BUSINESS DESCRIPTION AND NATURE OF OPERATIONS	Dec. 31, 2022
Accounting Policies [Abstract]
BUSINESS DESCRIPTION AND NATURE OF OPERATIONS	NOTE 1. BUSINESS DESCRIPTION AND NATURE OF OPERATIONS Under Delaware laws, the founders incorporated the Company as Forex Development Corporation on January 21, 2016. On February 27, 2018, the Company changed its name to FDCTech, Inc. The name change reflects the Company’s commitment to expanding its products and services in the FX and cryptocurrency markets for OTC brokers. The Company provides innovative and cost-efficient financial technology (‘fintech’) and business solutions to OTC Online Brokerages and cryptocurrency businesses (“customers”). The Company intends to build a diversified global financial services company driven by proprietary Condor trading technologies, complementary regulatory licenses, and a proven executive team. The Company plans to acquire, integrate, transform, and scale legacy financial service companies. The Company believes its proprietary technology and software development capabilities allow legacy financial services companies immediate exposure to –forex, stocks, ETFs, commodities, crypto, social/copy trading, and other high-growth fintech markets. From December 2021 onwards, the Company expects to grow from its acquisition strategy, specializing in buying and integrating small to mid-size legacy financial services companies. The Company intends to build a diversified global software-driven financial services company. The Company plans to acquire, integrate, transform, and scale legacy financial service companies. The Company replaces conventional legacy software infrastructure with its regulatory-grade proprietary Condor trading technologies, intending to improve end-user experience, increase client retention, and realize cost synergies. On December 22, 2021, the Company entered into a Share Exchange Agreement (the “Agreement”) with AD Financial Services Pty Ltd ACN 628 331 117 of Level 38/71 Eagle St, Brisbane, Queensland, Australia, 4000 (“ADFP” or “Target”). According to the Agreement, the Company acquired 51 45,000,000 100 51 On December 31, 2022, the Company announced the sales purchase agreement (“Agreement”) under which the Company acquired a 50.10 % equity interest in New Star Capital Trading Ltd., a British Virgin Island company (“New Star”) and its operating subsidiary NSFX Ltd (“NSFX”). NSFX is an online trading brokerage firm regulated by the Malta Financial Services Authority (MFSA). The Company will assume a business acquisition loan liability of $ 350,000 to purchase the controlling interest in NSFX. The Company amended the Agreement to February 28, 2023, to comply with the BVI Companies Act requirement for the change of ownership. The Company expects to consolidate the fair value of NSFX’s assets and liabilities on or after February 28, 2023 but no later than June 30, 2023. NSFX is authorized to deal with its account (market maker) as a Category 3 licensed entity by the MFSA, receive and transmit orders for retail and professional clients, and hold and control clients’ money and assets. NSFX trading platform services in the English, French, German, Italian, and Arabic-speaking markets, whereby customers can trade in currency, commodity, equity, and cryptocurrency-linked derivatives in real time. On July 19, 2022, the Company signed a non-binding letter of intent to acquire fifty-one percent ( 51 20,000 180,000 180,000 Currently, we have three primary business segments, (1) Wealth Management, (2) Technology and Software Development, and (3) Margin Brokerage Business. The Company has signed a definitive agreement to acquire a controlling interest in the US Brokerage business pending regulatory approval. Wealth Management – AD Advisory Services Pty Ltd. AD Advisory Services Pty Ltd. (ADS) is an Australian-regulated wealth management company with 20 offices, 28 advisors, and $530+ million in funds under advice. ADS provides licensing solutions for financial advisers & accountants in Australia. ADS offers financial planners different licensing, compliance, and education solutions to meet their practice’s specific needs. ADS’ revenues, cost of sales, and gross profits for the fiscal year ending December 31, 2022, were $ 5,827,732 5,275,741 551,991 Technology & Software Development – Condor Trading Technology The Company has three sources of revenue. ● Technology Solutions ● Customized Software Development ● Consulting Services The Company has completed the Condor Pro Multi-Asset Trading Platform, previously known as the Condor FX Trading Platform. The Condor Pro Multi-Asset Trading Platform is a regulatory-grade trading platform targeted at day traders and retail investors. The industry characterized such platforms by their ease of use and helpful features, such as the simplified front-end (user interface/user experience), back-end (reporting system), news feeds, and charting system. The Condor Pro Multi-Asset Trading Platform includes risk management (dealing desk, alert system, margin calls, etc.), a pricing engine (best bid/ask), and connectivity to multiple liquidity providers or market makers. We have tailored the Condor Pro Multi-Asset Trading Platform to markets such as forex, stocks, commodities, cryptocurrencies, and other financial products. The Company released, marketed, and distributed its Condor Pro Multi-Asset Trading Platform in the second quarter of the fiscal year, December 31, 2019. The Company has developed the Condor Back Office API to integrate third-party CRM and banking systems into Condor Back Office. The Company has ten (10) licensing agreements for its Condor Pro Multi-Asset Trading Platform. The Company continuously negotiates additional licensing agreements with several retail online brokers to use the Condor Pro Multi-Asset Trading Platform. Condor Pro Multi-Asset Trading Platform is available in desktop, web, and mobile versions. The Company’s upgraded Condor Back Office (Risk Management) meets various jurisdictions’ regulatory requirements. Condor Back Office meets the directives under the Markets in Financial Instruments Directive (MiFID II/MiFIR), legislation by European Securities and Market Authority (ESMA) implemented across the European Union on January 3, 2018. The Company is developing the Condor Investing & Trading App, a simplified trading platform for traders with varied experiences in trading stocks, ETFs, and other financial markets from their mobile phones. The Company expects to commercialize the Condor Investing & Trading App by the end of the second quarter of the fiscal year ending December 31, 2023. The Company had developed NFT Marketplace, a decentralized NFT marketplace, a multichain platform with a lazy minting option to reduce and limit unnecessary blockchain usage fees, also known as gas fees. The Company has no plans to commercialize the NFT Marketplace in the fiscal year ending December 31, 2023, as the market for NFT has slowed considerably. The Company and its subsidiary, ADS, intend to develop a digital wealth management company, initially including a Robo Advice Platform catering to Australia’s wealth management industry. The Company expects to commercialize the Robo Advice Platform by the fiscal year ending December 31, 2023. The consolidated revenues, cost of sales, and gross profits for Technology and Software Development for the fiscal year ending December 31, 2022, were $ 626,000 159,051 466,949 Subsidiaries of the Company ADS is an Australian-regulated wealth management company with 20 offices, 28 advisors, and $530+ million funds under advice. On December 31, 2022, the Company announced the sales purchase agreement (“Agreement”) under which the Company acquired a 50.10 On July 19, 2022, the Company signed a non-binding letter of intent to acquire fifty-one percent ( 51 20,000 180,000 180,000 Settlement of the FRH Group Note Between February 22, 2016, and April 24, 2017, the Company borrowed $ 1,000,000 February 28, 2018 0.10 0.05 20,000,000 1,256,908 12,569,080 Termination of Acquisition of Genesis Financial, Inc. In line with the new strategic direction, on June 2, 2021, the Company entered into a Stock Purchase Agreement (the “Genesis Agreement”) with the Shareholders of Genesis Financial, Inc., a Wyoming corporation (“GFNL” or “Seller”). According to the Agreement, the Company plans to acquire 100 70,000,000 35,000,000 On August 24, 2021, FDCTech, Inc., a Delaware corporation (“FDCT” or the “Company” or “Buyer”), terminated the Stock Purchase Agreement (the “Agreement”), dated June 2, 2021, with the Shareholders of Genesis Financial, Inc., a Wyoming corporation (“Genesis” or “Seller”). As of the termination date, the Company did not issue any Securities to the Seller. The Company could not complete nor qualify the Agreement as Genesis could not comply with several non-exhaustive material provisions, covenants, or conditions. On June 9, 2021, and in connection with the previous description of the Genesis Agreement, dated June 2, 2021, the Company appointed Warwick Kerridge as Chairman of the Company’s Board of Directors. Effective August 24, 2021, the Company terminated the appointment of Warwick Kerridge as the Board of Directors. The Company approved the termination upon the consent of the majority of the stockholders representing at least 68.73 Equity Line of Credit On October 04, 2021, the Company filed a prospectus that relates to the resale of up to 22,670,000 2,200,000 2,000,000 20,000,000 670,000 23,551 81,000 93,546 Promissory Note On January 27, 2022, the Company signed a promissory note (‘AJB Note’) with AJB Capital Investments, LLC (‘AJB Capital’), a Delaware limited liability company, for the principal amount of $ 550,000 July 27, 2022 10 155,000 2,214,286 .07 1,000,000 3 0.30 Governmental Regulation FDCTech is a publicly-traded company subject to SEC and FINRA’s rules and regulations regarding public disclosure, financial reporting, internal controls, and corporate governance. Our wealth management business, AD Advisory Services (ADS), is subject to enhanced regulatory scrutiny and is regulated by multiple regulators in Australia. The Australian Securities and Investments Commission (ASIC) administers a licensing regime for ‘financial services’ providers where ADS holds an Australian Financial Services License (AFSL) and meets various compliance, conduct, and disclosure obligations. NSFX is an online trading brokerage firm regulated by the Malta Financial Services Authority (MFSA). Board of Directors Effective January 1, 2021, Naim Abdullah resigned as the Director of the Company. On July 6, 2021, the Board of Directors of FDCTech, Inc. (the “Company”) increased from four to five directors and appointed Charles R. Provini, age 74, to the vacancy. Mr. Provini is considered independent under NYSE and NASDAQ listing standards. Mr. Provini has been the Chairman, CEO, and President of Natcore Technology Inc. since May 2009, a research and development company protected by 65 patents granted or pending. From November 1997 to October 2000, he was the President of Ladenburg Thalmann Asset Management and a Director of Ladenburg Thalmann, Inc., one of the oldest New York Stock Exchange members. He served as President of Laidlaw Asset Management and Chairman and Chief Investment Officer of Howe & Rusling, Laidlaw’s Portfolio Management Advisory Group, from November 1995 to September 1997. Mr. Provini served as Rodman & Renshaw’s Advisory Services President from February 1994 to August 1995. He was the President of LaSalle Street Corporation, a wholly-owned subsidiary of Donaldson, Lufkin & Jenrette, from January 1983 to April 1985. Mr. Provini has been a leadership instructor at the U.S. Naval Academy, Chairman of the U.S. Naval Academy’s Honor Board, and is a former Marine Corp. officer. Mr. Provini holds an undergraduate Engineering degree from the U.S. Naval Academy in Annapolis, Maryland, and a post-graduate degree from the University of Oklahoma. On June 9, 2021, and in connection with the previous description of the Genesis Agreement, dated June 2, 2021, the Company appointed Warwick Kerridge as Chairman of the Company’s Board of Directors. Effective August 24, 2021, the Company terminated the appointment of Warwick Kerridge as the Board of Directors. The Company terminated Mr. Kerridge’s engagement upon the consent of the majority of the stockholders representing at least 68.73 On November 30, 2021, Charles R. Provini, a member of the Board of Directors of FDCTech, Inc. (the “Company”), notified the Company of his intention to voluntarily resign from the Company’s Board of Directors effective November 30, 2021. Mr. Provini did not advise the Company of any disagreement with the Company on any matter relating to its operations, policies, or practices. Upon the resignation of Mr. Provini, the Company currently has three Board of Directors. On September 30, 2022, the Company appointed Gope S. Kundnani as the Director of the Company. Upon the appointment of Mr. Kundnani, the Company currently has four Board of Directors. Mr. Kundnani is a seasoned entrepreneur with several decades of experience building successful businesses in the United States, the Middle East, and the United Kingdom. From May 2018 to the present, Mr. Kundnani was the founder and current Director of Alchemy Prime Markets, a financial brokerage services company regulated by the Financial Conduct Authority (FCA). From December 2018 to the present, Mr. Kundnani founded and is the Director of Blackthorn Finance Limited, an authorized payments financial services company regulated by the FCA. From May 2004 to April 2008, Mr. Kundnani was the Director of Tristar Group, responsible for investing and acquiring small retail businesses in the Texas region. From February 1999 to the present, Mr. Kundnani has been a partner and CEO of Flexo Pack, a polyethylene product manufacturer with a global customer base. Mr. Kundnani holds an undergraduate business degree from Mulund College of Commerce, Mumbai, India. Upon the termination of Mr. Kerridge and the resignation of Mr. Provini, the Company currently had four Board of Directors. Mitchell M. Eaglstein is the acting Chairman of the Company. Mitchell M. Eaglstein and Imran Firoz are the executive directors and officers of the Company. Gope S. Kundnani is considered an executive director by owning the Company’s stock of at least 10%. Jonathan Baumgart is an independent director under NYSE and NASDAQ listing standards. Changes in Registrant’s Certifying Accountant On July 2, 2021, the Board of Directors of FDCTech, Inc. (the “Company”) approved the dismissal of Farber Hass Hurley LLP (“FHH”) as the Company’s independent registered public accounting firm. The reports of FHH on the Company’s consolidated financial statements for the fiscal years ended December 31, 2020, and 2019 did not contain an adverse opinion or a disclaimer of opinion. It was not qualified or modified for uncertainty audit scope or accounting principles. On July 2, 2021, the Company appointed BF Borgers CPA PC (“BFB”) as the Company’s new independent registered public accounting firm, effective immediately, to perform independent audit services for the fiscal year ending December 31, 2022 and 2021. Description of Company’s Securities to be Registered Effective September 03, 2021, the Company incorporated by reference the description of its common stock, par value $ 0.0001 Covid-19 In March 2020, the World Health Organization declared the outbreak of a novel coronavirus (COVID-19) pandemic throughout the United States. While the initial outbreak concentrated in China, it spread to several other countries, including Russia and Cyprus, and reported infections globally. Many countries worldwide, including the United States, have implemented significant governmental measures to control the spread of the virus, including temporary closure of businesses, severe restrictions on travel and the movement of people, and other material limitations on trade. These measures have resulted in work stoppages, absenteeism in the Company’s labor workforce, and other disruptions. The extent to which the coronavirus impacts our operations will depend on future developments. These developments are highly uncertain. We cannot predict them with confidence, including the duration and severity of the outbreak and the actions required to contain the coronavirus or treat its impact. In particular, the spread of the coronavirus globally could adversely impact our operations and workforce, including our marketing and sales activities and ability to raise additional capital, which could harm our business, financial condition, and operation results. Ukraine-Russia Conflict The geopolitical situation in Eastern Europe intensified on February 24, 2022, with Russia’s invasion of Ukraine. The war between the two countries continues to evolve as military activity continues. The United States and certain European countries have imposed additional sanctions on Russia and specific individuals. By the end of August 2022, the Company closed its technical support and development office in Russia. We relocated our personnel to Turkey, currently considered a neutral zone. No individual associated with the Company is banned or under Special Designated Nationals and Blocked Person list. If the military activities worsen and expand in Europe, we may relocate our office from Turkey to other neutral zones in Asia. If we cannot relocate our technical and development operations to a safer zone, it may impact our software development capabilities and negatively impact the Company’s business plans. As of the date of this report, there has been no disruption in our operations.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
Summary of Significant Accounting Policies	Dec. 31, 2022
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 2 - Summary of Significant Accounting Policies Basis of Presentation and Principles of Consolidation The accompanying consolidated financial statements include the accounts of FDCTech, Inc. and its wholly-owned subsidiary. We have eliminated all intercompany balances and transactions. The Company has prepared the consolidated financial statements consistent with the Company’s accounting policies in its financial statements. The Company has measured and presented the Company’s consolidated financial statements in US Dollars, which is the currency of the primary economic environment in which the Company operates (also known as its functional currency). Consolidated Financial Statement Preparation and Use of Estimates The Company prepared the consolidated financial statements according to accounting principles generally accepted in the United States of America (“GAAP”). The preparation of the consolidated financial statements in conformity with GAAP requires management to make certain estimates, judgments, and assumptions that affect the reported amounts of assets and liabilities and the related disclosures at the date of the consolidated financial statements, as well as the reported amounts of revenue and expenses during the periods presented. Estimates include revenue recognition, the allowance for doubtful accounts, website and internal-use software development costs, recoverability of intangible assets with finite lives, and other long-lived assets. Actual results could materially differ from these estimates. Cash and Cash Equivalents Cash and cash equivalents include cash on hand, bank deposits, and other short-term, highly liquid investments with three months or less of original maturities. The Company maintains its cash balances at a single financial institution. The balances do not exceed Federal Deposit Insurance Corporation (FDIC) limits as of December 31, 2022. On December 31, 2022, and 2021, the Company had $ 264,829 93,546 Note 2 – Summary of Significant Accounting Policies (continued) Accounts Receivable Accounts Receivable primarily represents the amount due from ten (10) customers. In some cases, the customer receivables are due immediately on demand; however, in most cases, the Company offers net 30 terms or n/30, where the payment is due in full 30 days after the invoice’s date. The Company has based the allowance for doubtful accounts on its assessment of the collectability of customer accounts. The Company regularly reviews the allowance by considering historical experience, credit quality, the accounts receivable balances’ age, and economic conditions that may affect a customer’s ability to pay and expected default frequency rates. Trade receivables are written off at the point when they are considered uncollectible. At December 31, 2022, and 2021, the Management determined that the allowance for doubtful accounts was $ 137,371 117,487 19,884 21,526 Sales, Marketing, and Advertising The Company recognizes sales, marketing, and advertising expenses when incurred. The Company incurred $ 382,864 648,833 5.93 141.77 Revenue Recognition On January 1, 2019, the Company adopted ASU 2014-09 Revenue from Contracts with Customers. Most of the Company’s revenues come from two contracts – IT support and maintenance (‘IT Agreement’) and software development (‘Second Amendment’) that fall within the scope of ASC 606. The Company recognizes revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration the Company expects to receive in exchange for those goods or services as per the contract with the customer. As a result, the Company accounts for revenue contracts with customers by applying the requirements of Accounting Standards Codification Topic 606, Revenue from Contracts with Customers (Topic 606), which includes the following steps: ● Identify the contract or contracts and subsequent amendments with the customer. ● Identify all the performance obligations in the contract and subsequent amendments. ● Determine the transaction price for completing performance obligations. ● Allocate the transaction price to the performance obligations in the contract. ● Recognize the revenue when, or as, the Company satisfies a performance obligation. Note 2 - Summary of Significant Accounting Policies (continued) The Company adopted ASC 606 using the modified retrospective method applied to all contracts not completed as of January 1, 2019. The Company presents results for reporting periods beginning after January 1, 2019, under ASC 606, while prior period amounts are reported following legacy GAAP. In addition to the above guidelines, the Company also considers implementation guidance on warranties, customer options, licensing, and other topics. The Company considers revenue collectability, methods for measuring progress toward complete satisfaction of a performance obligation, warranties, customer options for additional goods or services, nonrefundable upfront fees, licensing, customer acceptance, and other relevant categories. The Company accounts for a contract when it and the customer (‘parties’) have approved the agreement and are committed to fulfilling their obligations. Each party can identify its rights, obligations, and payment terms; the contract has commercial substance. The Company will probably collect all of the consideration. Revenue is recognized when performance obligations are satisfied by transferring control of the promised service to a customer. The Company fixes the transaction price for goods and services at contract inception. The Company’s standard payment terms are generally net 30 days and, in some cases, due upon receipt of the invoice. The Company considers the change in scope, price, or both as contract modifications. The parties describe contract modification as a change order, a variation, or an amendment. A contract modification exists when the parties approve a modification that either creates new or changes existing enforceable rights and obligations. The Company assumes a contract modification by oral agreement or implied by the customer’s customary business practice when agreed in writing. If the parties to the contract have not approved a contract modification, the Company continues to apply the existing contract’s guidance until the contract modification is approved. The Company recognizes contract modification in various forms –partial termination, an extension of the contract term with a corresponding price increase, adding new goods or services to the contract, with or without a corresponding price change, and reducing the contract price without a change in goods/services promised. At contract inception, the Company assesses the solutions or services, or bundles of solutions and services, obligated in the contract with a customer to identify each performance obligation within the contract and then evaluate whether the performance obligations are capable of being distinct and distinct within the context of the agreement. Solutions and services incapable of being distinct and distinct within the contract context are combined and treated as a single performance obligation in determining the allocation and recognition of revenue. For multi-element transactions, the Company allocates the transaction price to each performance obligation on a relative stand-alone selling price basis. The Company determines the stand-alone selling price for each item at the transaction’s inception involving these multiple elements. Note 2 - Summary of Significant Accounting Policies (continued) Since January 21, 2016 (‘Inception’), the Company has derived its revenues mainly from consulting services, technology solutions, and customized software development. The Company recognizes revenue when it has satisfied a performance obligation by transferring control over a product or delivering a service to a customer. We measure revenue based on the consideration outlined in an arrangement or contract with a customer. The Company’s typical performance obligations include the following: Performance Obligation Types of Deliverables When Performance Obligation is Typically Satisfied Consulting Services Consulting related to Start-Your-Own-Brokerage (“SYOB”), Start-Your-Own-Prime Brokerage (“SYOPB”), Start-Your-Own-Crypto Exchange (“SYOC”), FX/OTC liquidity solutions and lead generations. The Company recognizes the consulting revenues when the customer receives services over the contract length. If the customer pays the Company in advance for these services, the Company records such payment as deferred revenue until the Company completes the services. Technology Services Licensing of Condor Risk Management Back Office (“Condor Risk Management”), Condor FX Pro Trading Terminal, Condor Pricing Engine, Crypto Trading Platform (“Crypto Web Trader Platform”), and other cryptocurrency-related solutions. The Company recognizes ratably over the contractual period that the services are delivered, beginning on the date such service is made available to the customer. Licensing agreements are typically one year in length with an option to cancel by giving notice; customers have the right to terminate their agreements if the Company materially breaches its obligations under the agreement. Licensing agreements do not provide customers the right to take possession of the software. The Company charges the customers a set-up fee for installing the platform, and implementation activities are insignificant and not subject to a separate fee. Software Development Design and build development software projects for customers, where the Company develops the project to meet the design criteria and performance requirements as specified in the contract. The Company recognizes the software development revenues when the Customer obtains control of the deliverables as stated in the Statement-of-Work contract. The Company assumes that the goods or services promised in the existing contract will be transferred to the customer to determine the transaction price. The Company believes that the contract will not be canceled, renewed, or modified; therefore, the transaction price includes only those amounts to which the Company has rights under the present contract. For example, if the Company enters into a contract with a customer with an original term of one year and expects the customer to renew for a second year, the Company would determine the transaction price based on the initial one-year period. When choosing the transaction price, the company first identifies the fixed consideration, including non-refundable upfront payment amounts. To allocate the transaction price, the Company gives an amount that best represents the consideration that the entity expects to receive for transferring each promised good or service to the customer. The Company allocates the transaction price to each performance obligation identified in the contract on a relative standalone selling price basis to meet the allocation objective. In determining the standalone selling price, the Company uses the best evidence of the stand-alone selling price that the Company charges to similar customers in similar circumstances. The Company sometimes uses the adjusted market assessment approach to determine the standalone selling price. It evaluates the market in which it sells the goods or services and estimates the price that customers in that market would pay for those goods or services when sold separately. The Company recognizes revenue when or as it transfers the promised goods or services in the contract. The Company considers the “transfers” the promised goods or services when the customer obtains control of the goods or services. The Company believes a customer “obtains control” of an asset when it can directly use and substantially obtain all the remaining benefits from an asset. The Company recognizes deferred revenue related to services it will deliver within one year as a current liability. The Company presents deferred revenue related to services that the Company will provide more than one year into the future as a non-current liability. For the period ending December 31, 2019, the Company’s two primary revenue streams accounted for under ASC 606 follows: The Company entered into a definitive asset purchase agreement on July 19, 2017, to sell the code, installation, and future development for two hundred and fifty thousand ($ 250,000 160,000 160,000 18,675 17,750 80,000 20,000 According to the Second Amendment, the Company identifies two primary ongoing performance obligations in the contract for the following development services of the Platform: a) Customized developments, and b) Software updates. The Company receives $75 per hour for the first 100 hours/month of approved development services and $45 per hour for all services over 100 hours per month. On February 5, 2018 (‘Effective Date’), the Company signed an IT support and maintenance agreement (‘IT Agreement’) with an FX/OTC broker (‘FX Broker’) regulated by the Malta Financial Services Authority. The Company earns a recurring monthly payment from the FX Broker for delivering IT support and maintenance services (‘Services’) to FX Broker’s legacy technology infrastructure. The term of this Agreement commenced on the Effective Date and shall continue until terminated by either party either for cause, bankruptcy, and other default clauses. The Company completes and satisfies its performance obligation upon accomplishing all support and maintenance activities every month. The Company invoices the FX Broker at the beginning of the month for services performed, delivered, and accepted for the prior month. At the time of the invoice, the Company renders all Services, and any cash received for Services is non-refundable. According to the contract’s terms and conditions, the Company invoices the customer at the beginning of the month for the month’s services. The invoice amount is due upon receipt. The Company recognizes the revenue at the end of each month, equal to the invoice amount. Note 2 - Summary of Significant Accounting Policies (continued) Concentrations of Credit Risk Cash Cash and cash equivalents include cash on hand, bank deposits, and other short-term, highly liquid investments with three months or less of original maturities. The Company maintains its cash balances at a single financial institution. The balances do not exceed Federal Deposit Insurance Corporation (FDIC) limits as of December 31, 2021. On December 31, 2022, and 2021, the Company had $ 264,829 93,546 Revenues For the fiscal year ending December 31, 2022, and 2021, the Company had ten (10) and eight (8) active customers. Revenues generated from the top three (3) customers represented approximately 81.01 52.98 Accounts Receivable At December 31, 2022, and 2021, the company’s top four (4) customers comprise roughly 89.85 100.00 Research and Development (R and D) Cost The Company acknowledges that future benefits from research and development (R and D) are uncertain and cannot capitalize on the R and D expenditures. The GAAP accounting standards require us to expense all research and development expenditures as incurred. For the fiscal year ending December 31, 2022, and 2021, the Company incurred $ 1,800 0 Legal Proceedings The Company discloses a loss contingency if there is at least a reasonable possibility that a material loss has been incurred. The Company records its best estimate of loss related to pending legal proceedings when the loss is probable, and the amount can be reasonably estimated. The Company can reasonably estimate a range of losses with no best estimate in the range; the Company records the minimum estimated liability. As additional information becomes available, the Company assesses the potential liability related to pending legal proceedings, revises its estimates, and updates its disclosures accordingly. The Company’s legal costs associated with defending itself are recorded as expenses when incurred. The Company is currently not involved in any litigation. Impairment of Long-Lived Assets The Company reviews long-lived assets for impairment following FASB ASC 360, Property, Plant, and Equipment. We test long-lived assets for recoverability whenever events or changes in circumstances indicate that the carrying amounts may not be recoverable. An impairment charge is recognized if and when the asset’s carrying value exceeds the fair value. There are no Provision for Income Taxes The provision for income taxes is determined using the asset and liability method. Under this method, deferred tax assets and liabilities are based on the temporary differences between the consolidated financial statement and income tax bases of assets and liabilities using the enacted tax rates applicable yearly. The Company utilizes a two-step approach to recognizing and measuring uncertain tax positions (“tax contingencies”). The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates it is more likely than not that the position will be sustained on audit, including resolution of related appeals or litigation processes. The second step is to measure the tax benefit as the largest amount, more than 50%, is likely to be realized upon ultimate settlement. The Company considers many factors when evaluating and estimating its tax positions and benefits, requiring periodic adjustments, which may not accurately forecast actual outcomes. The Company includes interest and penalties for tax contingencies in providing income taxes in the operations’ consolidated statements. The Company’s management does not expect the total amount of unrecognized tax benefits to change significantly in the next twelve (12) months. Note 2 - Summary of Significant Accounting Policies (continued) Software Development Costs By ASC 985-20, Software development costs, including costs to develop software sold, leased, or otherwise marketed, are capitalized after establishing technological feasibility, if significant. The Company amortizes the capitalized software development costs using the straight-line amortization method over the application software’s estimated useful life. By the end of February 2016, the Company completed the technical feasibility of the Condor FX Back Office, Condor Pro Multi-Asset Trading Platform Version, and Condor Pricing Engine. The Company established the technical feasibility of the Crypto Web Trader Platform in February 2018. The Company completed the technical feasibility of the Condor Investing and Trading App in January 2021. The Company estimates the useful life of the software to be three ( 3 Amortization expenses were $ 159,051 274,462 The Company is developing the Condor Investing and Trading App and NFT Marketplace. The Company is currently capitalizing on the costs associated with the development. The R and D costs in the period ending September 30, 2022, were due to evaluating the technological feasibility costs of the Robo Advice Platform. The R and D costs in the period ending December 31, 2022, were due to evaluating the technological feasibility costs of the Condor Investing and Trading App. The Company capitalizes major costs incurred during the application development stage for internal-use software. Convertible Debentures The cash conversion guidance in ASC 470-20, Debt with Conversion and Other Options, is considered when evaluating the accounting for convertible debt instruments (this includes certain convertible preferred stock that is classified as a liability) to determine whether the conversion feature should be recognized as a separate component of equity. The cash conversion guidance applies to all convertible debt instruments that, upon conversion, may be settled entirely or partially in cash or other assets where the conversion option is not bifurcated and separately accounted for pursuant to ASC 815. If the conversion features of conventional convertible debt provide a conversion rate below market value, this feature is characterized as a beneficial conversion feature (“BCF”). The Company records BCF as a debt discount pursuant to ASC Topic 470-20, Debt with Conversion and Other Options. In those circumstances, the convertible debt is recorded net of the discount related to the BCF. The Company amortizes the discount to interest expense over the life of the debt using the effective interest method. As of December 31, 2020, the conversion features of conventional FRH Group convertible notes dated February 22, 2016, May 16, 2016, November 17, 2016, and April 24, 2017 (See Note 8) provide for a rate of conversion where the conversion price is below the market value. As a result, the conversion feature on all FRH Group convertible notes has a beneficial conversion feature (“BCF”) to the extent of the price difference. As the Company and FRH Group extended the maturity date of the four (4) tranches of convertible notes to June 30, 2021, Management analyzed the fair value of the BCF on these tranches. The Company noted that the value of the BCF for each note was insignificant; thus, it did not record debt discounts as of December 31, 2020. For FRH Group convertible note dated April 24, 2017, the stock’s value at the issuance date was above the floor conversion price; this feature is characterized as a beneficial conversion feature (“BCF”). The Company records a BCF as a debt discount pursuant to ASC Topic 470-20, “Debt with Conversion and Other Options.” As a result, the convertible debt is recorded net of the discount related to the BCF. As of December 31, 2017, the Company has amortized the discount of $ 97,996 The $ 97,996 Foreign Currency Translation and Re-measurement The Company translates its foreign operations to US dollars following ASC 830, “ Foreign Currency Matters We have translated the local currency of ADS and NSFX in the Australian Dollar (“AUD”) and Euro Dollar (“EUR”), respectively, into US$1.00 at the following exchange rates for the respective dates: The exchange rate at the reporting end date: SCHEDULE OF EXCHANGE RATE December 31, 2022 USD: AUD $ 1.4670 USD:EUR $ 0.932 Average exchange rate for the period: Q1 2022 Q2 2022 Q3 2022 Q4 2022 USD: AUD $ 1.382 1.391 1.436 1.522 The Company ADS’ functional currency is AUD, and the reporting currency is the US dollar. The Company NSFX’s functional currency is EUR, and its reporting currency is the US dollar. The Company translates its records into USD as follows: ● Assets and liabilities at the rate of exchange in effect at the balance sheet date ● Equities at the historical rate ● Revenue and expense items at the average rate of exchange prevailing during the period Fair Value The Company uses current market values to recognize certain assets and liabilities at a fair value. The fair value is the estimated price at which the Company can sell the asset or settle a liability in an orderly transaction to a third party under current market conditions. The Company uses the following methods and valuation techniques for deriving fair values: Market Approach – The market approach uses the prices associated with actual market transactions for similar or identical assets and liabilities to derive a fair value. Income Approach – The income approach uses estimated future cash flows or earnings, adjusted by a discount rate representing the time value of money and the risk of cash flows not being achieved to derive a discounted present value. Cost Approach – The cost approach uses the estimated cost to replace an asset adjusted for the obsolescence of the existing asset. The Company ranks the fair value hierarchy of information sources from Level 1 (best) to Level 3 (worst). The Company uses these three levels to select inputs to valuation techniques: Level I Level 2 Level 3 Level 1 is a quoted price for an identical item in an active market on the measurement date. Level 1 is the most reliable evidence of fair value and is used whenever this information is available. Level 2 is directly or indirectly observable inputs other than quoted prices. An example of a Level 2 input is a valuation multiple for a business unit based on comparable companies’ sales, EBITDA, or net income. Level 3 is an unobservable input. It may include the company’s data, adjusted for other reasonably available information. Examples of a Level 3 input are an internally-generated financial forecast. Basic and Diluted Loss per Share The Company follows ASC 260, Earnings Per Share, to account for earnings per share. Basic earnings per share (“EPS”) calculations are determined by dividing net loss by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per share calculations are determined by dividing net loss by the weighted average number of common shares and dilutive common share equivalents outstanding. As of December 31, 2022, and 2021, the Company had 158,048,019 and 86,063,490 basic and dilutive shares issued and outstanding, respectively. On December 31, 2020, the Company had 20,000,000 million potentially dilutive shares related to four (4) outstanding FRH Group convertible notes, which were excluded from the diluted net loss per share as the effects would have been anti-dilutive. During the period ended December 31, 2022, and 2021, common stock equivalents were anti-dilutive due to a net loss. Hence they are not considered in the computation. Note 2 - Summary of Significant Accounting Policies (continued) Reclassifications Certain prior period amounts were reclassified to conform to the current year’s presentation. None of these classifications impacted reported operating or net loss for any presented period. Recent Accounting Pronouncements In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606), which supersedes the revenue recognition requirements in Topic 605, Revenue Recognition, including most industry-specific requirements. ASU 2014-09 establishes a five-step revenue recognition process; an entity will recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services. ASU 2014-09 also requires enhanced disclosures regarding the nature, amount, timing, and uncertainty of revenues and cash flows from customers’ contracts. In August 2015, the FASB issued ASU 2015-14, Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date, which defers the effective date of ASU 2014-09 by one (1) year. The Company adopted ASC 606 using the modified retrospective method applied to all contracts not completed as of January 1, 2019. The Company presents results for reporting periods beginning after January 1, 2019, under ASC 606, while prior period amounts are reported following legacy GAAP. Refer to Note 2, Revenue from Major Contracts with Customers, for further discussion on the Company’s accounting policies for revenue sources within the scope of ASC 606. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 840) to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. The amendments to this standard are effective for fiscal years beginning after December 15, 2019. Early adoption of the amendments in this standard is permitted for all entities. The Company must recognize and measure leases at the beginning of the earliest period presented using a modified retrospective approach. The Company adopted this policy as of January 1, 2020, and there is no material affect on its financial reporting. In August 2018, the FASB issued ASU 2018-13, “Fair Value Measurement (Topic 820): Disclosure Framework-Changes to the Disclosure Requirements for Fair Value Measurement.” The amendments modify the disclosure requirements in Topic 820 to add disclosures regarding changes in unrealized gains and losses, the range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements, and the narrative description of measurement uncertainty. The amendments removed and modified certain disclosure requirements in Topic 820. The amendments are effective for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years. Certain amendments are to be applied prospectively, while others are to be applied retrospectively. Early adoption is permitted. The Company adopted the ASU 2018-13 as of January 1, 2020. The Company used the Level 1 Fair Market Measurement to record, at cost, ADS’ intangible assets’ valued at $ 2,646,615 ASU 2020-06, “Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity”, issued in August 2020 simplifies the accounting for convertible debt and convertible preferred stock by removing the requirements to present certain conversion features in equity separately. In addition, the amendments also simplify the guidance in ASC Subtopic 815-40, Derivatives and Hedging: Contracts in Entity’s Own Equity, by removing certain criteria that must be satisfied to classify a contract as equity, which is expected to decrease the number of freestanding instruments and embedded derivatives accounted for as assets or liabilities. Finally, the amendments revise the guidance on calculating earnings per share, requiring the use of the if-converted method for all convertible instruments and rescinding an entity’s ability to rebut the presumption of share settlement for instruments that may be settled in cash or other assets. The amendments are effective for public companies for fiscal years beginning after December 15, 2021. Early adoption is permitted, but no earlier than fiscal years beginning after December 15, 2020. The guidance must be adopted as of the beginning of the fiscal year of adoption. The Company does not expect this ASU 2020-06 to impact its condensed consolidated financial statements. Other recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force) and the United States Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company’s present or future consolidated financial statements.

MANAGEMENT_S PLANS

MANAGEMENT’S PLANS	12 Months Ended
MANAGEMENT’S PLANS	Dec. 31, 2022
Managements Plans
MANAGEMENT’S PLANS	NOTE 3. MANAGEMENT’S PLANS The Company has prepared consolidated financial statements on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the ordinary business course. At December 31, 2022, and 2021, the accumulated deficit was $ 4,335,053 3,230,679 541,359 199,132 During the fiscal year ending December 31, 2022, and 2021, the Company incurred a net profit and a net loss of $ 1,104,374 1,736,695 Since its inception, the Company has sustained recurring losses and negative cash flows from operations. As of December 31, 2022, the Company had $ 264,829 The Company’s ability to continue as a going concern may depend on the Management’s plans discussed below. The consolidated financial statements do not include any adjustments relating to the recoverability and classification of assets or the amounts and classification of liabilities that might be necessary should the Company cannot continue as a going concern. To the extent the Company’s operations are insufficient to fund the Company’s capital requirements, the Management may attempt to enter into a revolving loan agreement with financial institutions or raise capital through the sale of additional capital stock or issuance of debt. The Management intends to continue its efforts to enhance its revenue from its diversified portfolio of technological solutions, become cash flow positive, and raise funds through private placement offerings and debt financing. See Note 8 for Notes Payable. As the Company increases its customer base globally, it intends to acquire long-lived assets that will provide a future economic benefit beyond fiscal 2022.

CAPITALIZED SOFTWARE COSTS

CAPITALIZED SOFTWARE COSTS	12 Months Ended
CAPITALIZED SOFTWARE COSTS	Dec. 31, 2022
Capitalized Software Costs
CAPITALIZED SOFTWARE COSTS	NOTE 4. CAPITALIZED SOFTWARE COSTS During the fiscal year ending December 31, 2022, and 2021, the estimated remaining weighted-average useful life of the Company’s capitalized software was three ( 3 At December 31, 2022, and 2021, the gross capitalized software asset was $ 1,586,989 1,317,158 825,347 666,296 761,642 650,862 The Company has estimated aggregate amortization expense for each of the five (5) succeeding fiscal years based on the estimated software asset’s lifespan of three (3) years. Estimated Amortization Expense: SCHEDULE OF ESTIMATED FUTURE AMORTIZATION EXPENSE Fiscal year ended December 31, 2023 $ 22,503 Fiscal year ended December 31, 2024 $ 0 Fiscal year ended December 31, 2025 $ 0 Fiscal year ended December 31, 2026 $ 0 Fiscal year ended December 31, 2027 $ 0

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
RELATED PARTY TRANSACTIONS	Dec. 31, 2022
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 5. RELATED PARTY TRANSACTIONS In April 2016, the Company established its wholly-owned subsidiary – FRH Prime Ltd. (“FRH Prime”), incorporated under section 14 of Bermuda’s Companies Act 1981. In January 2017, FRH Prime established its wholly-owned subsidiary – FXClients Limited (“FXClients”), under the United Kingdom Companies Act. The Company established FRH Prime and FXClients to conduct financial technology service activities. The Company established FRH Prime and FXClients to conduct financial technology service activities. At present, both companies have ceased to exist. Between February 22, 2016, and April 24, 2017, the Company borrowed $ 1,000,000 0.10 0.05 6 Between March 15 and 21, 2017, subject to the terms and conditions of the Stock Purchase Agreement, the Company issued 1,000,000 400,000 0.05 70,000 On February 22, 2021, the Company entered into an Assignment of Debt Agreement (the “Agreement”) with FRH and FRH Group Corporation. The Company eliminated all four FRH Group convertible notes, including interest, of $ 1,256,908 12,569,080 In September 2022, the Company issued 30,000,000 300,000 5,000,000 60,000 The Company paid off all the outstanding related parties’ liabilities as of January 31, 2022.

LINE OF CREDIT

LINE OF CREDIT	12 Months Ended
LINE OF CREDIT	Dec. 31, 2022
Line Of Credit
LINE OF CREDIT	NOTE 6. LINE OF CREDIT From June 24, 2016, the Company obtained an unsecured revolving line of credit of $ 40,000 12 25 47,369 39,246

NOTES PAYABLE _ RELATED PARTY

NOTES PAYABLE – RELATED PARTY	12 Months Ended
NOTES PAYABLE – RELATED PARTY	Dec. 31, 2022
Debt Disclosure [Abstract]
NOTES PAYABLE – RELATED PARTY	NOTE 7. NOTES PAYABLE – RELATED PARTY Convertible Notes Payable Between February 22, 2016, and April 24, 2017, the Company borrowed $ 1,000,000 0.10 0.05 6 At December 31, 2020, the current portion of convertible notes payable and accrued interest was $ 1,000,000 256,908 At December 31, 2019, the current portion of convertible notes payable and accrued interest was $ 1,000,000 196,908 At December 31, 2020, there was no non-current portion of the Notes payable and accrued interest. The Company will pay the Notes’ outstanding principal amount, together with interest at 6 10 On February 22, 2016, the Company issued and promised to pay a convertible note to FRH Group for the principal sum of One Hundred Thousand and 00/100 Dollars ($ 100,000 February 28, 2018 0.10 1,000,000 0.10 30 0.05 2,000,000 On May 16, 2016, the Company issued and promised to pay a convertible note to FRH Group for the principal sum of Four Hundred Thousand and 00/100 Dollars ($ 400,000 May 31, 2018 0.10 4,000,000 0.10 30 0.05 8,000,000 On November 17, 2016, the Company issued and promised to pay a convertible note to FRH Group for the principal sum of Two Hundred and Fifty Thousand and 00/100 Dollars ($ 250,000 November 30, 2018 0.10 2,500,000 0.10 30 0.05 5,000,000 On April 24, 2017, the Company issued and promised to pay a convertible note to FRH Group for the principal sum of Two Hundred and Fifty Thousand and 00/100 Dollars ($ 250,000 April 24, 2019 0.10 2,500,000 0.10 30 0.05 5,000,000 NOTE 7. Notes Payable – Related Party (continued) Convertible Notes Payable (continued) FRH Group Note Summary SCHEDULE OF NOTES PAYABLE Date of Note: 2/22/2016 5/16/2016 11/17/2016 4/24/2017 Original Amount of Note: $ 100,000 $ 400,000 $ 250,000 $ 250,000 Outstanding Principal Balance: $ - $ - $ - $ - Conversion Date (1) 02/22/2021 02/22/2021 02/22/2021 02/22/2021 Interest Rate: 6 % 6 % 6 % 6 % Date to which interest has been paid: Accrued Accrued Accrued Accrued Conversion Rate on February 22, 2021: $ 0.10 $ 0.10 $ 0.10 $ 0.10 Floor Conversion Price: $ 0.05 $ 0.05 $ 0.05 $ 0.05 Number Shares Converted for Original Note: 1,000,000 4,000,000 2,500,000 2,500,000 Number Shares Converted for Interest: 29,117 111,000 61,792 55,000 (1) Note Extension 1,256,908 12,569,080 Cares Act – Paycheck Protection Program (PPP Note) On May 01, 2020, the Company received proceeds of Fifty-Thousand Six Hundred and Thirty-Two ($ 50,632 1.00 40,139 SBA Loan On May 22, 2020, the Company received hundred and forty-four thousand nine hundred and 00/100 Dollars ($ 144,900 707 3.75 144,900 131,194 AJB Note On January 27, 2022, the Company signed a promissory note (‘AJB Note’) with AJB Capital Investments, LLC (‘AJB Capital’), a Delaware limited liability company, for the principal amount of $ 550,000 July 27, 2022 155,000 2,214,286 71,521 1,000,000 3 0.30 Economic Injury Disaster Loan (EIDL) The Small Business Administration offers the Economic Injury Disaster Loan program. The CARES Act changed the program to provide an emergency grant of up to $ 10,000 4,000

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
COMMITMENTS AND CONTINGENCIES	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 9. COMMITMENTS AND CONTINGENCIES Office Facility and Other Operating Leases The rental expense was $ 25,438 29,705 Effective October 29, 2019, the Company leased office space at 200 Spectrum Center Drive, Suite 300, Irvine, CA 92618. As per the Commitment Term of the lease (“Agreement”), this Agreement shall continue on a month-to-month basis (any term after the Commitment Term, also known as “Renewal Term”). The Commitment Term and all subsequent Renewal Terms shall constitute the “Term.” The Company may terminate this Agreement by delivering to the lessor Form (“Exit Form”) at least one (1) whole calendar month before the month in which the Company intends to terminate this Agreement (“Termination Effective Month”). The Company is entitled to use the office and conference space on a need basis. The new rent payment or membership fee for Irvine Office is $ 95 890 From February 2019 to the present, the Company leased office space in Limassol District, Cyprus, from an unrelated party for a year. The office’s rent payment is $ 1,750 From February 2020, this agreement continues every year upon written request by the Company. The Company uses the office for sales and marketing in Europe and Asia 11 500 As all leases are either on a month-to-month basis or less than one ( 1 Employment Agreement The Company gave all salary compensation to key executives as independent contractors, where Eaglstein, Firoz, and Platt commit one hundred percent (100%) of their time to the Company 5,000 12,000 Accrued Interest At December 31, 2022, and December 31, 2021, the cumulative accrued interest for SBA and other loans defined as an accrued non-current was $ 14,703 9,224 Pending Litigation Management is unaware of any actions, suits, investigations, or proceedings (public or private) pending or threatened against or affecting any of the assets or any affiliate of the Company. Tax Compliance Matters The Company has estimated payroll tax liabilities based on its officers’ reclassification from independent contractors to employees from the fiscal ended December 31, 2017, to 2022. As of December 31, 2022, the Company has assessed federal and state payroll tax payments in the aggregate amount of $ 204,828

STOCKHOLDERS_ DEFICIT

STOCKHOLDERS’ DEFICIT	12 Months Ended
STOCKHOLDERS’ DEFICIT	Dec. 31, 2022
Equity [Abstract]
STOCKHOLDERS’ DEFICIT	NOTE 10. STOCKHOLDERS’ DEFICIT Authorized Shares On February 12, 2021, the Company filed the Certificate of Amendment with the Secretary of State of Delaware to change authorized shares. As per the Amendment, the Company shall have the authority to issue 260,000,000 250,000,000 .0001 10,000,000 .0001 On February 17, 2022, the Company filed the Information Statement pursuant to Section 14C of the Securities Exchange Act of 1934 and informed all holders of record on February 10, 2022 (the “Record Date”) of the common stock, $ 0.0001 1. To amend our certificate of incorporation, as amended (the “Certificate”), to increase the number of authorized shares of common stock from 250,000,000 500,000,000 2. To approve the Company’s 2022 Equity Plan (the “2022 Equity Plan”) On February 10, 2022, our Board unanimously approved the Corporate Actions. To eliminate the costs and management time for a special meeting and to effect the actions, the Company chose to obtain the written consent of a majority of the Company’s voting power to approve the actions described in the Information Statement following Sections 228 and 242 of the Delaware General Corporation Law (the “DGCL”) and per our bylaws. On February 10, 2022, the Approving Stockholders approved the Corporate Actions by written consent. The Approving Stockholders (common stock only) own 96,778,105 64.62 As of December 31, 2022, and December 31, 2021, the Company’s authorized capital stock consists of 10,000,000 0.0001 250,000,000 0.0001 As of December 31, 2022, and December 31, 2021, the Company had 211,275,550 141,811,264 4,000,000 The preferred stock has fifty votes for each share of preferred shares owned. The preferred shares have no other rights, privileges, and higher claims on the Company’s assets and earnings than common stock. Preferred Stock On December 12, 2016, the Board agreed to issue 2,600,000 400,000 1,000,000 4,000,000 Common Stock On January 21, 2016, the Company collectively issued 30,000,000 5,310,000 On December 12, 2016, the Company issued 28,600,000 On March 15, 2017, the Company issued 1,000,000 50,000 On March 15, 2017, the Company issued 1,500,000 75,000 On March 17, 2017, subject to the terms and conditions of the Stock Purchase Agreement, the Company issued 1,000,000 50,000 On March 21, 2017, subject to the terms and conditions of the Stock Purchase Agreement, the Company issued 400,000 20,000 Ms. Eaglstein and Mr. Eaglstein are the Mother and Brother, respectively, of Mitchell Eaglstein, the CEO and Director of the Company. From July 1, 2017, to October 03, 2017, the Company has issued 653,332 98,000 On October 31, 2017, the Company issued 70,000 10,500 On January 15, 2019, the Company issued 60,000 9,000 From January 29, 2019 to February 15, 2019, the Company issued 33,000 4,950 2,967,000 Effective June 3, 2020, the Company issued 2,745,053 0.25 2,745,053 On October 1, 2020, the Company issued 250,000 30,000 On January 31, 2021, the Company issued 2,300,000 621,000 On February 22, 2021, the Company entered into an Assignment of Debt Agreement (the “Agreement”) with FRH and FRH Group Corporation. The Company eliminated all four FRH Group convertible notes, including interest, of $ 1,256,908 12,569,080 On May 19, 2021, the Company issued 1,750,000 350,000 On June 02, 2021, the Company issued 1,750,000 437,500 On June 15, 2021, the Company issued 100,000 21,000 On July 06, 2021, the Company issued 100,000 22,000 On July 20, 2021, the Company issued 545,852 98,253 On October 04, 2021, the Company filed a prospectus related to the resale of shares to White Lion and AD Securities America, LLC. The Company issued 2,000,000 200,000 670,000 80,400 On October 5, 2021, the Company issued 1,500,000 164,250 In November 2021, the Company issued 750,000 62,375 On December 22, 2021, the Company issued 45,000,000 51.00 In December 2021, the Company issued 5,650,000 169,500 On January 4, 2022, the Company issued 1,500,000 93,750 From January 4, 2022, to February 10, 2022, the Company issued 2,500,000 114,185 On January 27, 2022, the Company signed a promissory note (‘AJB Note’) with AJB Capital Investments, LLC (‘AJB Capital’). The Company issued 2,214,286 71,521 1,000,000 3 0.30 On July 31, 2022, the Company issued 250,000 9,475 On September 30, 2022, the Company issued 30,000,000 300,000 On September 30, 2022, the Company issued 5,000,000 60,000 On December 12, 2022, the Company issued 20,000,000 166,000 On December 15, 2022, the Company issued 8,000,000 76,000

WARRANTS

WARRANTS	12 Months Ended
WARRANTS	Dec. 31, 2022
Warrants
WARRANTS	NOTE 11. WARRANTS Effective June 1, 2017, the Company is raising $ 600,000 4,000,000 Each unit (a “Unit”) consists of one (1) share of Common Stock, par value $ .0001 Each Class A Warrant entitles the holder to purchase one ( 1 0.30 NOTE 11. WARRANTS (continued) Information About the Warrants Outstanding During Fiscal 2019 Follows SCHEDULE OF WARRANTS ACTIVITY Original Number of Warrants Issued Exercise Price per Common Share Exercisable Became Exercisable Exercised Terminated / Canceled / Expired Exercisable Expiration Date 653,332 $ 0.30 653,332 - - 653,332 - April 2019 The Warrants are redeemable by the Company, upon thirty (30) day notice, at $ .05 1.00 10 The exercise price and the number of shares of Common Stock or other securities issuable on the exercise of the Warrants are subject to adjustment in certain circumstances, including stock dividend, recapitalization, reorganization, merger, or consolidation of the Company. However, no Warrant is subject to adjustment for issuances of Common Stock at a price below the exercise price of that Warrant. As of this report’s date, no Class A Warrants have been exercised, and all have expired. The Company issued 2,214,286 71,521 1,000,000 3 0.30

Income Taxes

Income Taxes	12 Months Ended
Income Taxes	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Income Taxes	Note 12. Income Taxes The Company calculates income taxes using the asset and liability method of accounting. We compute Deferred income taxes by multiplying statutory rates applicable to estimated future-year differences between the consolidated financial statement and tax basis carrying amounts of assets and liabilities. The income tax provision is summarized as follows: SCHEDULE OF PROVISION FOR INCOME TAXES Income Tax Deferred Tax Assets/Liability December 31, 2022 December 31, 2021 Book value Tax value Book value Tax value Income (Loss) per Books M-1 Differences: (1,104,374 ) (231,919 ) (1,736,695 ) (364,706 ) Stock/options issued for services 476,746 100,117 1,526,404 320,545 Depreciation and amortization 159,051 33,401 - - Tax income (loss) (468,577 ) (98,401 ) (210,291 ) (44,161 ) Prior Year NOL (exclude effect of state tax) (888,734 ) (186,634 ) (678,443 ) (142,473 ) Cumulative NOL (1,357,311 ) (285,035 ) (888,734 ) (186,634 ) SCHEDULE OF DEFERRED TAX ASSETS December 31, 2022 December 31, 2021 Net operating loss carry forwards 285,035 186,634 Stock/options issued for services 100,117 320,545 Depreciation and amortization 33,401 - Goodwill impairment - - Tax rate change - - Valuation allowance (418,553 ) (507,179 ) Total - - Tax at statutory rate ( 21 (231,919 ) (364,706 ) State tax benefit, net of federal tax effect - - Change in valuation allowance 231,919 364,706 Total - - In 2022 and 2021, the Company had pre-tax income and losses of $ 1,104,374 1,736,695 On December 22, 2017, the United States President signed the Tax Cuts and Jobs Act (the “Act”). The Act amends the Internal Revenue Code to reduce tax rates and modify individual and business policies, credits, and deductions. The Act reduces the corporate federal tax rate from a maximum of 35% to a 21% rate for corporations. The rate reduction will take effect on January 1, 2018. Therefore, we have applied the tax rate of 21% to the ending balance of federal deferred tax assets. Note 12. Income Taxes (continued) In assessing the realization of deferred tax assets, management considers whether it is more likely that some portion or all of the deferred tax assets will not be realized. The ultimate realization of the deferred tax assets depends on generating future taxable income when those temporary differences become deductible. The Company believes it is unlikely to realize the benefits of NOL carryforward. In recognition of this risk, we have provided a valuation allowance of $ 231,919 231,919 231,919 Based on the available objective evidence, management believes it is likely that the net deferred tax assets will not be fully realizable on December 31, 2022. Accordingly, management maintained a full valuation allowance against its net deferred tax assets on December 31, 2022. The net change in the total valuation allowance for the twelve (12) months ending December 31, 2022, decreased by $ 142,473 4,335,053 3,230,679 For the years ended December 31, 2022, and 2021, the Company analyzed its ASC 740 position and had not identified any uncertain tax positions defined under ASC 740. Should such a position be identified in the future, and if the Company owes interest and penalties, these would be recognized as interest expense and other expense, respectively, in the consolidated financial statements. The Company has identified the United States Federal tax returns as its “major” tax jurisdiction. The Company has submitted and received acceptance of the United States Federal return for 2022 and 2021. The Company was not subject to tax examination by authorities in the United States before 2016. The State Franchise Tax return for 2022 and 2021 has been submitted and accepted by Delaware State Franchise Tax Board. Currently, the Company does not have any ongoing tax examinations. As of December 31, 2022, the Company has assessed federal and state payroll tax payments in the aggregate amount of $ 204,828 no

OFF-BALANCE SHEET ARRANGEMENTS

OFF-BALANCE SHEET ARRANGEMENTS	12 Months Ended
OFF-BALANCE SHEET ARRANGEMENTS	Dec. 31, 2022
Off-balance Sheet Arrangements
OFF-BALANCE SHEET ARRANGEMENTS	NOTE 13. OFF-BALANCE SHEET ARRANGEMENTS We have no off-balance sheet arrangements affecting our liquidity, capital resources, market risk support, credit risk support, or other benefits.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
SUBSEQUENT EVENTS	Dec. 31, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 14. SUBSEQUENT EVENTS The Company had evaluated subsequent events through April 17, 2023, when these financial statements were available to be issued. In January 2023, the Company issued 5,309,179 60,525 60,000 10,000 FINRA Rule 1017 requires the Company to file continuing membership applications (CMAs) as it plans to apply for changes in ownership, control, and business operations. The Company filed the CMA form with FINRA in February 2023 to effect the change of ownership of CIM Securities, LLC, where the Company interest shall be 51.00 In February 2023, the Company paid off all the outstanding balance of $ 550,000 In February 2023, the Company issued 115,000,000 550,000 On December 31, 2022, the Company announced the sales purchase agreement (“Agreement”) under which the Company acquired a 50.10 350,000 In March 2023, the Company issued 2,000,000 20,000

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
Summary of Significant Accounting Policies (Policies)	Dec. 31, 2022
Accounting Policies [Abstract]
Basis of Presentation and Principles of Consolidation	Basis of Presentation and Principles of Consolidation The accompanying consolidated financial statements include the accounts of FDCTech, Inc. and its wholly-owned subsidiary. We have eliminated all intercompany balances and transactions. The Company has prepared the consolidated financial statements consistent with the Company’s accounting policies in its financial statements. The Company has measured and presented the Company’s consolidated financial statements in US Dollars, which is the currency of the primary economic environment in which the Company operates (also known as its functional currency).
Consolidated Financial Statement Preparation and Use of Estimates	Consolidated Financial Statement Preparation and Use of Estimates The Company prepared the consolidated financial statements according to accounting principles generally accepted in the United States of America (“GAAP”). The preparation of the consolidated financial statements in conformity with GAAP requires management to make certain estimates, judgments, and assumptions that affect the reported amounts of assets and liabilities and the related disclosures at the date of the consolidated financial statements, as well as the reported amounts of revenue and expenses during the periods presented. Estimates include revenue recognition, the allowance for doubtful accounts, website and internal-use software development costs, recoverability of intangible assets with finite lives, and other long-lived assets. Actual results could materially differ from these estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents include cash on hand, bank deposits, and other short-term, highly liquid investments with three months or less of original maturities. The Company maintains its cash balances at a single financial institution. The balances do not exceed Federal Deposit Insurance Corporation (FDIC) limits as of December 31, 2022. On December 31, 2022, and 2021, the Company had $ 264,829 93,546 Note 2 – Summary of Significant Accounting Policies (continued)
Accounts Receivable	Accounts Receivable Accounts Receivable primarily represents the amount due from ten (10) customers. In some cases, the customer receivables are due immediately on demand; however, in most cases, the Company offers net 30 terms or n/30, where the payment is due in full 30 days after the invoice’s date. The Company has based the allowance for doubtful accounts on its assessment of the collectability of customer accounts. The Company regularly reviews the allowance by considering historical experience, credit quality, the accounts receivable balances’ age, and economic conditions that may affect a customer’s ability to pay and expected default frequency rates. Trade receivables are written off at the point when they are considered uncollectible. At December 31, 2022, and 2021, the Management determined that the allowance for doubtful accounts was $ 137,371 117,487 19,884 21,526
Sales, Marketing, and Advertising	Sales, Marketing, and Advertising The Company recognizes sales, marketing, and advertising expenses when incurred. The Company incurred $ 382,864 648,833 5.93 141.77
Revenue Recognition	Revenue Recognition On January 1, 2019, the Company adopted ASU 2014-09 Revenue from Contracts with Customers. Most of the Company’s revenues come from two contracts – IT support and maintenance (‘IT Agreement’) and software development (‘Second Amendment’) that fall within the scope of ASC 606. The Company recognizes revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration the Company expects to receive in exchange for those goods or services as per the contract with the customer. As a result, the Company accounts for revenue contracts with customers by applying the requirements of Accounting Standards Codification Topic 606, Revenue from Contracts with Customers (Topic 606), which includes the following steps: ● Identify the contract or contracts and subsequent amendments with the customer. ● Identify all the performance obligations in the contract and subsequent amendments. ● Determine the transaction price for completing performance obligations. ● Allocate the transaction price to the performance obligations in the contract. ● Recognize the revenue when, or as, the Company satisfies a performance obligation. Note 2 - Summary of Significant Accounting Policies (continued) The Company adopted ASC 606 using the modified retrospective method applied to all contracts not completed as of January 1, 2019. The Company presents results for reporting periods beginning after January 1, 2019, under ASC 606, while prior period amounts are reported following legacy GAAP. In addition to the above guidelines, the Company also considers implementation guidance on warranties, customer options, licensing, and other topics. The Company considers revenue collectability, methods for measuring progress toward complete satisfaction of a performance obligation, warranties, customer options for additional goods or services, nonrefundable upfront fees, licensing, customer acceptance, and other relevant categories. The Company accounts for a contract when it and the customer (‘parties’) have approved the agreement and are committed to fulfilling their obligations. Each party can identify its rights, obligations, and payment terms; the contract has commercial substance. The Company will probably collect all of the consideration. Revenue is recognized when performance obligations are satisfied by transferring control of the promised service to a customer. The Company fixes the transaction price for goods and services at contract inception. The Company’s standard payment terms are generally net 30 days and, in some cases, due upon receipt of the invoice. The Company considers the change in scope, price, or both as contract modifications. The parties describe contract modification as a change order, a variation, or an amendment. A contract modification exists when the parties approve a modification that either creates new or changes existing enforceable rights and obligations. The Company assumes a contract modification by oral agreement or implied by the customer’s customary business practice when agreed in writing. If the parties to the contract have not approved a contract modification, the Company continues to apply the existing contract’s guidance until the contract modification is approved. The Company recognizes contract modification in various forms –partial termination, an extension of the contract term with a corresponding price increase, adding new goods or services to the contract, with or without a corresponding price change, and reducing the contract price without a change in goods/services promised. At contract inception, the Company assesses the solutions or services, or bundles of solutions and services, obligated in the contract with a customer to identify each performance obligation within the contract and then evaluate whether the performance obligations are capable of being distinct and distinct within the context of the agreement. Solutions and services incapable of being distinct and distinct within the contract context are combined and treated as a single performance obligation in determining the allocation and recognition of revenue. For multi-element transactions, the Company allocates the transaction price to each performance obligation on a relative stand-alone selling price basis. The Company determines the stand-alone selling price for each item at the transaction’s inception involving these multiple elements. Note 2 - Summary of Significant Accounting Policies (continued) Since January 21, 2016 (‘Inception’), the Company has derived its revenues mainly from consulting services, technology solutions, and customized software development. The Company recognizes revenue when it has satisfied a performance obligation by transferring control over a product or delivering a service to a customer. We measure revenue based on the consideration outlined in an arrangement or contract with a customer. The Company’s typical performance obligations include the following: Performance Obligation Types of Deliverables When Performance Obligation is Typically Satisfied Consulting Services Consulting related to Start-Your-Own-Brokerage (“SYOB”), Start-Your-Own-Prime Brokerage (“SYOPB”), Start-Your-Own-Crypto Exchange (“SYOC”), FX/OTC liquidity solutions and lead generations. The Company recognizes the consulting revenues when the customer receives services over the contract length. If the customer pays the Company in advance for these services, the Company records such payment as deferred revenue until the Company completes the services. Technology Services Licensing of Condor Risk Management Back Office (“Condor Risk Management”), Condor FX Pro Trading Terminal, Condor Pricing Engine, Crypto Trading Platform (“Crypto Web Trader Platform”), and other cryptocurrency-related solutions. The Company recognizes ratably over the contractual period that the services are delivered, beginning on the date such service is made available to the customer. Licensing agreements are typically one year in length with an option to cancel by giving notice; customers have the right to terminate their agreements if the Company materially breaches its obligations under the agreement. Licensing agreements do not provide customers the right to take possession of the software. The Company charges the customers a set-up fee for installing the platform, and implementation activities are insignificant and not subject to a separate fee. Software Development Design and build development software projects for customers, where the Company develops the project to meet the design criteria and performance requirements as specified in the contract. The Company recognizes the software development revenues when the Customer obtains control of the deliverables as stated in the Statement-of-Work contract. The Company assumes that the goods or services promised in the existing contract will be transferred to the customer to determine the transaction price. The Company believes that the contract will not be canceled, renewed, or modified; therefore, the transaction price includes only those amounts to which the Company has rights under the present contract. For example, if the Company enters into a contract with a customer with an original term of one year and expects the customer to renew for a second year, the Company would determine the transaction price based on the initial one-year period. When choosing the transaction price, the company first identifies the fixed consideration, including non-refundable upfront payment amounts. To allocate the transaction price, the Company gives an amount that best represents the consideration that the entity expects to receive for transferring each promised good or service to the customer. The Company allocates the transaction price to each performance obligation identified in the contract on a relative standalone selling price basis to meet the allocation objective. In determining the standalone selling price, the Company uses the best evidence of the stand-alone selling price that the Company charges to similar customers in similar circumstances. The Company sometimes uses the adjusted market assessment approach to determine the standalone selling price. It evaluates the market in which it sells the goods or services and estimates the price that customers in that market would pay for those goods or services when sold separately. The Company recognizes revenue when or as it transfers the promised goods or services in the contract. The Company considers the “transfers” the promised goods or services when the customer obtains control of the goods or services. The Company believes a customer “obtains control” of an asset when it can directly use and substantially obtain all the remaining benefits from an asset. The Company recognizes deferred revenue related to services it will deliver within one year as a current liability. The Company presents deferred revenue related to services that the Company will provide more than one year into the future as a non-current liability. For the period ending December 31, 2019, the Company’s two primary revenue streams accounted for under ASC 606 follows: The Company entered into a definitive asset purchase agreement on July 19, 2017, to sell the code, installation, and future development for two hundred and fifty thousand ($ 250,000 160,000 160,000 18,675 17,750 80,000 20,000 According to the Second Amendment, the Company identifies two primary ongoing performance obligations in the contract for the following development services of the Platform: a) Customized developments, and b) Software updates. The Company receives $75 per hour for the first 100 hours/month of approved development services and $45 per hour for all services over 100 hours per month. On February 5, 2018 (‘Effective Date’), the Company signed an IT support and maintenance agreement (‘IT Agreement’) with an FX/OTC broker (‘FX Broker’) regulated by the Malta Financial Services Authority. The Company earns a recurring monthly payment from the FX Broker for delivering IT support and maintenance services (‘Services’) to FX Broker’s legacy technology infrastructure. The term of this Agreement commenced on the Effective Date and shall continue until terminated by either party either for cause, bankruptcy, and other default clauses. The Company completes and satisfies its performance obligation upon accomplishing all support and maintenance activities every month. The Company invoices the FX Broker at the beginning of the month for services performed, delivered, and accepted for the prior month. At the time of the invoice, the Company renders all Services, and any cash received for Services is non-refundable. According to the contract’s terms and conditions, the Company invoices the customer at the beginning of the month for the month’s services. The invoice amount is due upon receipt. The Company recognizes the revenue at the end of each month, equal to the invoice amount. Note 2 - Summary of Significant Accounting Policies (continued)
Concentrations of Credit Risk	Concentrations of Credit Risk Cash Cash and cash equivalents include cash on hand, bank deposits, and other short-term, highly liquid investments with three months or less of original maturities. The Company maintains its cash balances at a single financial institution. The balances do not exceed Federal Deposit Insurance Corporation (FDIC) limits as of December 31, 2021. On December 31, 2022, and 2021, the Company had $ 264,829 93,546 Revenues For the fiscal year ending December 31, 2022, and 2021, the Company had ten (10) and eight (8) active customers. Revenues generated from the top three (3) customers represented approximately 81.01 52.98 Accounts Receivable At December 31, 2022, and 2021, the company’s top four (4) customers comprise roughly 89.85 100.00
Research and Development (R and D) Cost	Research and Development (R and D) Cost The Company acknowledges that future benefits from research and development (R and D) are uncertain and cannot capitalize on the R and D expenditures. The GAAP accounting standards require us to expense all research and development expenditures as incurred. For the fiscal year ending December 31, 2022, and 2021, the Company incurred $ 1,800 0
Legal Proceedings	Legal Proceedings The Company discloses a loss contingency if there is at least a reasonable possibility that a material loss has been incurred. The Company records its best estimate of loss related to pending legal proceedings when the loss is probable, and the amount can be reasonably estimated. The Company can reasonably estimate a range of losses with no best estimate in the range; the Company records the minimum estimated liability. As additional information becomes available, the Company assesses the potential liability related to pending legal proceedings, revises its estimates, and updates its disclosures accordingly. The Company’s legal costs associated with defending itself are recorded as expenses when incurred. The Company is currently not involved in any litigation.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets The Company reviews long-lived assets for impairment following FASB ASC 360, Property, Plant, and Equipment. We test long-lived assets for recoverability whenever events or changes in circumstances indicate that the carrying amounts may not be recoverable. An impairment charge is recognized if and when the asset’s carrying value exceeds the fair value. There are no
Provision for Income Taxes	Provision for Income Taxes The provision for income taxes is determined using the asset and liability method. Under this method, deferred tax assets and liabilities are based on the temporary differences between the consolidated financial statement and income tax bases of assets and liabilities using the enacted tax rates applicable yearly. The Company utilizes a two-step approach to recognizing and measuring uncertain tax positions (“tax contingencies”). The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates it is more likely than not that the position will be sustained on audit, including resolution of related appeals or litigation processes. The second step is to measure the tax benefit as the largest amount, more than 50%, is likely to be realized upon ultimate settlement. The Company considers many factors when evaluating and estimating its tax positions and benefits, requiring periodic adjustments, which may not accurately forecast actual outcomes. The Company includes interest and penalties for tax contingencies in providing income taxes in the operations’ consolidated statements. The Company’s management does not expect the total amount of unrecognized tax benefits to change significantly in the next twelve (12) months. Note 2 - Summary of Significant Accounting Policies (continued)
Software Development Costs	Software Development Costs By ASC 985-20, Software development costs, including costs to develop software sold, leased, or otherwise marketed, are capitalized after establishing technological feasibility, if significant. The Company amortizes the capitalized software development costs using the straight-line amortization method over the application software’s estimated useful life. By the end of February 2016, the Company completed the technical feasibility of the Condor FX Back Office, Condor Pro Multi-Asset Trading Platform Version, and Condor Pricing Engine. The Company established the technical feasibility of the Crypto Web Trader Platform in February 2018. The Company completed the technical feasibility of the Condor Investing and Trading App in January 2021. The Company estimates the useful life of the software to be three ( 3 Amortization expenses were $ 159,051 274,462 The Company is developing the Condor Investing and Trading App and NFT Marketplace. The Company is currently capitalizing on the costs associated with the development. The R and D costs in the period ending September 30, 2022, were due to evaluating the technological feasibility costs of the Robo Advice Platform. The R and D costs in the period ending December 31, 2022, were due to evaluating the technological feasibility costs of the Condor Investing and Trading App. The Company capitalizes major costs incurred during the application development stage for internal-use software.
Convertible Debentures	Convertible Debentures The cash conversion guidance in ASC 470-20, Debt with Conversion and Other Options, is considered when evaluating the accounting for convertible debt instruments (this includes certain convertible preferred stock that is classified as a liability) to determine whether the conversion feature should be recognized as a separate component of equity. The cash conversion guidance applies to all convertible debt instruments that, upon conversion, may be settled entirely or partially in cash or other assets where the conversion option is not bifurcated and separately accounted for pursuant to ASC 815. If the conversion features of conventional convertible debt provide a conversion rate below market value, this feature is characterized as a beneficial conversion feature (“BCF”). The Company records BCF as a debt discount pursuant to ASC Topic 470-20, Debt with Conversion and Other Options. In those circumstances, the convertible debt is recorded net of the discount related to the BCF. The Company amortizes the discount to interest expense over the life of the debt using the effective interest method. As of December 31, 2020, the conversion features of conventional FRH Group convertible notes dated February 22, 2016, May 16, 2016, November 17, 2016, and April 24, 2017 (See Note 8) provide for a rate of conversion where the conversion price is below the market value. As a result, the conversion feature on all FRH Group convertible notes has a beneficial conversion feature (“BCF”) to the extent of the price difference. As the Company and FRH Group extended the maturity date of the four (4) tranches of convertible notes to June 30, 2021, Management analyzed the fair value of the BCF on these tranches. The Company noted that the value of the BCF for each note was insignificant; thus, it did not record debt discounts as of December 31, 2020. For FRH Group convertible note dated April 24, 2017, the stock’s value at the issuance date was above the floor conversion price; this feature is characterized as a beneficial conversion feature (“BCF”). The Company records a BCF as a debt discount pursuant to ASC Topic 470-20, “Debt with Conversion and Other Options.” As a result, the convertible debt is recorded net of the discount related to the BCF. As of December 31, 2017, the Company has amortized the discount of $ 97,996 The $ 97,996
Foreign Currency Translation and Re-measurement	Foreign Currency Translation and Re-measurement The Company translates its foreign operations to US dollars following ASC 830, “ Foreign Currency Matters We have translated the local currency of ADS and NSFX in the Australian Dollar (“AUD”) and Euro Dollar (“EUR”), respectively, into US$1.00 at the following exchange rates for the respective dates: The exchange rate at the reporting end date: SCHEDULE OF EXCHANGE RATE December 31, 2022 USD: AUD $ 1.4670 USD:EUR $ 0.932 Average exchange rate for the period: Q1 2022 Q2 2022 Q3 2022 Q4 2022 USD: AUD $ 1.382 1.391 1.436 1.522 The Company ADS’ functional currency is AUD, and the reporting currency is the US dollar. The Company NSFX’s functional currency is EUR, and its reporting currency is the US dollar. The Company translates its records into USD as follows: ● Assets and liabilities at the rate of exchange in effect at the balance sheet date ● Equities at the historical rate ● Revenue and expense items at the average rate of exchange prevailing during the period
Fair Value	Fair Value The Company uses current market values to recognize certain assets and liabilities at a fair value. The fair value is the estimated price at which the Company can sell the asset or settle a liability in an orderly transaction to a third party under current market conditions. The Company uses the following methods and valuation techniques for deriving fair values: Market Approach – The market approach uses the prices associated with actual market transactions for similar or identical assets and liabilities to derive a fair value. Income Approach – The income approach uses estimated future cash flows or earnings, adjusted by a discount rate representing the time value of money and the risk of cash flows not being achieved to derive a discounted present value. Cost Approach – The cost approach uses the estimated cost to replace an asset adjusted for the obsolescence of the existing asset. The Company ranks the fair value hierarchy of information sources from Level 1 (best) to Level 3 (worst). The Company uses these three levels to select inputs to valuation techniques: Level I Level 2 Level 3 Level 1 is a quoted price for an identical item in an active market on the measurement date. Level 1 is the most reliable evidence of fair value and is used whenever this information is available. Level 2 is directly or indirectly observable inputs other than quoted prices. An example of a Level 2 input is a valuation multiple for a business unit based on comparable companies’ sales, EBITDA, or net income. Level 3 is an unobservable input. It may include the company’s data, adjusted for other reasonably available information. Examples of a Level 3 input are an internally-generated financial forecast.
Basic and Diluted Loss per Share	Basic and Diluted Loss per Share The Company follows ASC 260, Earnings Per Share, to account for earnings per share. Basic earnings per share (“EPS”) calculations are determined by dividing net loss by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per share calculations are determined by dividing net loss by the weighted average number of common shares and dilutive common share equivalents outstanding. As of December 31, 2022, and 2021, the Company had 158,048,019 and 86,063,490 basic and dilutive shares issued and outstanding, respectively. On December 31, 2020, the Company had 20,000,000 million potentially dilutive shares related to four (4) outstanding FRH Group convertible notes, which were excluded from the diluted net loss per share as the effects would have been anti-dilutive. During the period ended December 31, 2022, and 2021, common stock equivalents were anti-dilutive due to a net loss. Hence they are not considered in the computation. Note 2 - Summary of Significant Accounting Policies (continued)
Reclassifications	Reclassifications Certain prior period amounts were reclassified to conform to the current year’s presentation. None of these classifications impacted reported operating or net loss for any presented period.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606), which supersedes the revenue recognition requirements in Topic 605, Revenue Recognition, including most industry-specific requirements. ASU 2014-09 establishes a five-step revenue recognition process; an entity will recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services. ASU 2014-09 also requires enhanced disclosures regarding the nature, amount, timing, and uncertainty of revenues and cash flows from customers’ contracts. In August 2015, the FASB issued ASU 2015-14, Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date, which defers the effective date of ASU 2014-09 by one (1) year. The Company adopted ASC 606 using the modified retrospective method applied to all contracts not completed as of January 1, 2019. The Company presents results for reporting periods beginning after January 1, 2019, under ASC 606, while prior period amounts are reported following legacy GAAP. Refer to Note 2, Revenue from Major Contracts with Customers, for further discussion on the Company’s accounting policies for revenue sources within the scope of ASC 606. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 840) to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. The amendments to this standard are effective for fiscal years beginning after December 15, 2019. Early adoption of the amendments in this standard is permitted for all entities. The Company must recognize and measure leases at the beginning of the earliest period presented using a modified retrospective approach. The Company adopted this policy as of January 1, 2020, and there is no material affect on its financial reporting. In August 2018, the FASB issued ASU 2018-13, “Fair Value Measurement (Topic 820): Disclosure Framework-Changes to the Disclosure Requirements for Fair Value Measurement.” The amendments modify the disclosure requirements in Topic 820 to add disclosures regarding changes in unrealized gains and losses, the range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements, and the narrative description of measurement uncertainty. The amendments removed and modified certain disclosure requirements in Topic 820. The amendments are effective for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years. Certain amendments are to be applied prospectively, while others are to be applied retrospectively. Early adoption is permitted. The Company adopted the ASU 2018-13 as of January 1, 2020. The Company used the Level 1 Fair Market Measurement to record, at cost, ADS’ intangible assets’ valued at $ 2,646,615 ASU 2020-06, “Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity”, issued in August 2020 simplifies the accounting for convertible debt and convertible preferred stock by removing the requirements to present certain conversion features in equity separately. In addition, the amendments also simplify the guidance in ASC Subtopic 815-40, Derivatives and Hedging: Contracts in Entity’s Own Equity, by removing certain criteria that must be satisfied to classify a contract as equity, which is expected to decrease the number of freestanding instruments and embedded derivatives accounted for as assets or liabilities. Finally, the amendments revise the guidance on calculating earnings per share, requiring the use of the if-converted method for all convertible instruments and rescinding an entity’s ability to rebut the presumption of share settlement for instruments that may be settled in cash or other assets. The amendments are effective for public companies for fiscal years beginning after December 15, 2021. Early adoption is permitted, but no earlier than fiscal years beginning after December 15, 2020. The guidance must be adopted as of the beginning of the fiscal year of adoption. The Company does not expect this ASU 2020-06 to impact its condensed consolidated financial statements. Other recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force) and the United States Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company’s present or future consolidated financial statements.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
Summary of Significant Accounting Policies (Tables)	Dec. 31, 2022
Accounting Policies [Abstract]
SCHEDULE OF EXCHANGE RATE	The exchange rate at the reporting end date: SCHEDULE OF EXCHANGE RATE December 31, 2022 USD: AUD $ 1.4670 USD:EUR $ 0.932 Average exchange rate for the period: Q1 2022 Q2 2022 Q3 2022 Q4 2022 USD: AUD $ 1.382 1.391 1.436 1.522

CAPITALIZED SOFTWARE COSTS (Tab

CAPITALIZED SOFTWARE COSTS (Tables)	12 Months Ended
CAPITALIZED SOFTWARE COSTS (Tables)	Dec. 31, 2022
Capitalized Software Costs
SCHEDULE OF ESTIMATED FUTURE AMORTIZATION EXPENSE	Estimated Amortization Expense: SCHEDULE OF ESTIMATED FUTURE AMORTIZATION EXPENSE Fiscal year ended December 31, 2023 $ 22,503 Fiscal year ended December 31, 2024 $ 0 Fiscal year ended December 31, 2025 $ 0 Fiscal year ended December 31, 2026 $ 0 Fiscal year ended December 31, 2027 $ 0

NOTES PAYABLE _ RELATED PARTY (

NOTES PAYABLE – RELATED PARTY (Tables)	12 Months Ended
NOTES PAYABLE – RELATED PARTY (Tables)	Dec. 31, 2022
Debt Disclosure [Abstract]
SCHEDULE OF NOTES PAYABLE	FRH Group Note Summary SCHEDULE OF NOTES PAYABLE Date of Note: 2/22/2016 5/16/2016 11/17/2016 4/24/2017 Original Amount of Note: $ 100,000 $ 400,000 $ 250,000 $ 250,000 Outstanding Principal Balance: $ - $ - $ - $ - Conversion Date (1) 02/22/2021 02/22/2021 02/22/2021 02/22/2021 Interest Rate: 6 % 6 % 6 % 6 % Date to which interest has been paid: Accrued Accrued Accrued Accrued Conversion Rate on February 22, 2021: $ 0.10 $ 0.10 $ 0.10 $ 0.10 Floor Conversion Price: $ 0.05 $ 0.05 $ 0.05 $ 0.05 Number Shares Converted for Original Note: 1,000,000 4,000,000 2,500,000 2,500,000 Number Shares Converted for Interest: 29,117 111,000 61,792 55,000 (1) Note Extension 1,256,908 12,569,080

WARRANTS (Tables)

WARRANTS (Tables)	12 Months Ended
WARRANTS (Tables)	Dec. 31, 2022
Warrants
SCHEDULE OF WARRANTS ACTIVITY	Information About the Warrants Outstanding During Fiscal 2019 Follows SCHEDULE OF WARRANTS ACTIVITY Original Number of Warrants Issued Exercise Price per Common Share Exercisable Became Exercisable Exercised Terminated / Canceled / Expired Exercisable Expiration Date 653,332 $ 0.30 653,332 - - 653,332 - April 2019

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
Income Taxes (Tables)	Dec. 31, 2022
Income Tax Disclosure [Abstract]
SCHEDULE OF PROVISION FOR INCOME TAXES	The income tax provision is summarized as follows: SCHEDULE OF PROVISION FOR INCOME TAXES Income Tax Deferred Tax Assets/Liability December 31, 2022 December 31, 2021 Book value Tax value Book value Tax value Income (Loss) per Books M-1 Differences: (1,104,374 ) (231,919 ) (1,736,695 ) (364,706 ) Stock/options issued for services 476,746 100,117 1,526,404 320,545 Depreciation and amortization 159,051 33,401 - - Tax income (loss) (468,577 ) (98,401 ) (210,291 ) (44,161 ) Prior Year NOL (exclude effect of state tax) (888,734 ) (186,634 ) (678,443 ) (142,473 ) Cumulative NOL (1,357,311 ) (285,035 ) (888,734 ) (186,634 )
SCHEDULE OF DEFERRED TAX ASSETS	SCHEDULE OF DEFERRED TAX ASSETS December 31, 2022 December 31, 2021 Net operating loss carry forwards 285,035 186,634 Stock/options issued for services 100,117 320,545 Depreciation and amortization 33,401 - Goodwill impairment - - Tax rate change - - Valuation allowance (418,553 ) (507,179 ) Total - - Tax at statutory rate ( 21 (231,919 ) (364,706 ) State tax benefit, net of federal tax effect - - Change in valuation allowance 231,919 364,706 Total - -

BUSINESS DESCRIPTION AND NATU_2

BUSINESS DESCRIPTION AND NATURE OF OPERATIONS (Details Narrative) - USD ($)															1 Months Ended			12 Months Ended		14 Months Ended
	Dec. 31, 2022	Sep. 30, 2022	Jul. 19, 2022	Jan. 27, 2022	Dec. 22, 2021	Oct. 04, 2021	Oct. 04, 2021	Jun. 02, 2021	Feb. 22, 2021	Apr. 24, 2017	Mar. 15, 2017	Nov. 17, 2016	May 16, 2016	Feb. 22, 2016	Feb. 10, 2022	Nov. 30, 2021	Feb. 15, 2019	Dec. 31, 2022	Dec. 31, 2021	Apr. 24, 2017	Feb. 17, 2022	Sep. 03, 2021	Aug. 24, 2021	Feb. 12, 2021	Dec. 31, 2019	Jan. 17, 2016
Product Information [Line Items]
Newly issued restricted common shares		30,000,000									1,000,000						33,000
Revenue																		$ 6,453,732	$ 457,661
Cost of sales																		5,434,792	419,884
Gross profit																		1,018,940	$ 42,277
Debt instrument convertibleCconversion price																			$ 0.10
Interest																			$ 1,256,908
Line of credit	$ 47,369																	47,369	39,246
Due to related parties current																			81,000
Cash	$ 264,829																	264,829	93,546
Proceeds from issuance of common stock																		$ 414,185	$ 262,374
Warrants exercise price per share																									$ 0.30
Common stock, par value	$ 0.0001																	$ 0.0001	$ 0.0001		$ 0.0001	$ 0.0001		$ 0.0001
Maximum [Member]
Product Information [Line Items]
Sale of stock shares						22,670,000
FRH Group Corp [Member] \| Convertible Promissory Notes [Member]
Product Information [Line Items]
Debt instrument, face value										$ 1,000,000										$ 1,000,000
Debt maturity description																				February 28, 2018
Debt instrument convertibleCconversion price										$ 0.10		$ 0.10	$ 0.10	$ 0.10						$ 0.10						$ 0.10
Number shares converted for original note										2,500,000		2,500,000	4,000,000	1,000,000
Interest									$ 1,256,908
Number of common shares issued									12,569,080
Debt instrument face amount										$ 250,000		$ 250,000	$ 400,000	$ 100,000						$ 250,000
Debt instrument maturity date										Apr. 24, 2019		Nov. 30, 2018	May 31, 2018	Feb. 28, 2018
FRH Group Corp [Member] \| Convertible Promissory Notes [Member] \| Maximum [Member]
Product Information [Line Items]
Debt instrument convertibleCconversion price										$ 0.05		$ 0.05		$ 0.05						$ 0.05
Number shares converted for original note										5,000,000		5,000,000	8,000,000	2,000,000						20,000,000
AD Securities America LLC [Member]
Product Information [Line Items]
Newly issued restricted common shares							2,000,000
Number of shares acquired						2,000,000
AD Securities America LLC [Member] \| Maximum [Member]
Product Information [Line Items]
Number of shares acquired						2,200,000
White Lion Capital, LLC [Member]
Product Information [Line Items]
Newly issued restricted common shares							670,000								2,500,000	750,000
Number of shares acquired						20,000,000
AJB Capital Investments LLC [Member]
Product Information [Line Items]
Interest				$ 71,521
Number of common shares issued				2,214,286
Debt instrument face amount				$ 550,000
Debt instrument maturity date				Jul. 27, 2022
Debt instrument, interest rate, effective percentage				10%
Proceeds from issuance of common stock				$ 155,000
Share issued price				$ 0.07
Warrants to purchase common stock				1,000,000
Warrants term				3 years
Warrants exercise price per share		$ 0.30		$ 0.30
Wealth Management [Member]
Product Information [Line Items]
Revenue																		$ 5,827,732	$ 156,013
Cost of sales																		5,275,741	140,922
Wealth Management [Member] \| AD Advisory Service Pty Ltd [Member]
Product Information [Line Items]
Revenue																		5,827,732
Cost of sales																		5,275,741
Gross profit																		551,991
Technology and Software Development [Member]
Product Information [Line Items]
Revenue																		626,000
Cost of sales																		159,051
Gross profit																		$ 466,949
AD Financial Services Pty Ltd [Member]
Product Information [Line Items]
Newly issued restricted common shares					45,000,000
AD Advisory Service Pty Ltd [Member]
Product Information [Line Items]
Business acquisition, percentage of voting interests acquired					51%
New Star Capital Trading Ltd [Member]
Product Information [Line Items]
Business acquisition, percentage of voting interests acquired			50.10%
CIM Securities LLC [Member]
Product Information [Line Items]
Business acquisition, percentage of voting interests acquired			51%
Payments for non-refundable deposit		$ 20,000
Transferred to escrow account		$ 180,000
Business acquisition holds controlling interest			$ 180,000
Share Exchange Agreement [Member] \| AD Advisory Service Pty Ltd [Member]
Product Information [Line Items]
Equity method investment ownership percentage					100%
Share Exchange Agreement [Member] \| AD Financial Services Pty Ltd [Member]
Product Information [Line Items]
Business acquisition, percentage of voting interests acquired					51%
Share Exchange Agreement [Member] \| AD Advisory Service Pty Ltd [Member]
Product Information [Line Items]
Newly issued restricted common shares					45,000,000
Sales Purchase Agreement [Member] \| New Star Capital Trading Ltd [Member]
Product Information [Line Items]
Business acquisition, percentage of voting interests acquired	50.10%																	50.10%
Business acquisition loan liability	$ 350,000
Stock Purchase Agreement [Member] \| Genesis Financial, Inc. [Member]
Product Information [Line Items]
Business acquisition, percentage of voting interests acquired								100%															68.73%
Business acquisition, equity interest issued or issuable, number of shares								70,000,000
Business acquisition, equity interest issued or issuable, value assigned								$ 35,000,000
Investment Agreement [Member] \| White Lion Capital, LLC [Member]
Product Information [Line Items]
Stock issued during period shares on commitment fee						670,000
Line of credit																			$ 23,551
Due to related parties current						$ 81,000	$ 81,000

SCHEDULE OF EXCHANGE RATE (Deta

SCHEDULE OF EXCHANGE RATE (Details)	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
USD: AUD	1.522	1.436	1.391	1.382
Year End USD to AUD [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
USD: AUD	1.4670
Year End USD to EUR [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
USD: AUD	0.932

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative) - USD ($)			1 Months Ended	12 Months Ended
	Sep. 04, 2018	Jul. 19, 2017	Aug. 31, 2018	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2017	Jan. 02, 2020
Product Information [Line Items]
Cash on hand				$ 264,829	$ 93,546
Allowances for accounts receivable				137,371	117,487
Bad debt expense				19,884	21,526
Sales and marketing				$ 382,864	648,833
Proceeds from sale of source code							$ 160,000
Revenue recognized							160,000
Software developments revenue wroteoff							18,675
Performance obligations, description				The Company receives $75 per hour for the first 100 hours/month of approved development services and $45 per hour for all services over 100 hours per month.
Research and development expense				$ 1,800	0
Impairment charges				$ 0	$ 0
Finite-lived intangible asset, useful life				3 years	3 years
Amortization expense				$ 159,051	$ 274,462
Amortized discount							97,996
Intrinsic value							$ 97,996
Weighted Average Number of Shares Outstanding, Basic				158,048,019	86,063,490
Weighted Average Number of Shares Outstanding, Diluted					86,063,490
Intangible assets in fair value								$ 2,646,615
Four Outstanding FRH Group Convertible Notes [Member]
Product Information [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount						20,000,000
Definitive Asset Purchase Agreement [Member]
Product Information [Line Items]
Cost of future development		$ 250,000
Asset Purchase Agreement [Member]
Product Information [Line Items]
Proceeds from settlement of delivered services			$ 17,750
Second Amendment [Member]
Product Information [Line Items]
Proceeds from sale of source code	$ 80,000
Second Amendment [Member] \| Installment One [Member]
Product Information [Line Items]
Proceeds from sale of source code	20,000
Second Amendment [Member] \| Installment Two [Member]
Product Information [Line Items]
Proceeds from sale of source code	20,000
Second Amendment [Member] \| Installment Three [Member]
Product Information [Line Items]
Proceeds from sale of source code	20,000
Second Amendment [Member] \| Installment Four [Member]
Product Information [Line Items]
Proceeds from sale of source code	$ 20,000
Revenue Benchmark [Member] \| Sales and Marketing [Member] \| Customer [Member]
Product Information [Line Items]
Concentration risk percentage				5.93%	141.77%
Revenue Benchmark [Member] \| Customer Concentration Risk [Member] \| Top 3 Customers [Member]
Product Information [Line Items]
Concentration risk percentage				81.01%	52.98%
Accounts Receivable [Member] \| Customer Concentration Risk [Member] \| Top 3 Customers [Member]
Product Information [Line Items]
Concentration risk percentage				89.85%	100%

MANAGEMENT_S PLANS (Details Nar

MANAGEMENT’S PLANS (Details Narrative) - USD ($)	12 Months Ended
MANAGEMENT’S PLANS (Details Narrative) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Managements Plans
Accumulated deficit	$ 4,335,053	$ 3,230,679
Working capital deficit	541,359	199,132
Net loss	1,104,374	1,736,695
Cash	$ 264,829	$ 93,546

SCHEDULE OF ESTIMATED FUTURE AM

SCHEDULE OF ESTIMATED FUTURE AMORTIZATION EXPENSE (Details)	Dec. 31, 2022 USD ($)
Capitalized Software Costs
Fiscal year ended December 31, 2023	$ 22,503
Fiscal year ended December 31, 2024	0
Fiscal year ended December 31, 2025	0
Fiscal year ended December 31, 2026	0
Fiscal year ended December 31, 2027	$ 0

CAPITALIZED SOFTWARE COSTS (Det

CAPITALIZED SOFTWARE COSTS (Details Narrative) - USD ($)	12 Months Ended
CAPITALIZED SOFTWARE COSTS (Details Narrative) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Capitalized Software Costs
Estimated useful life of capitalized software	3 years	3 years
Gross capitalized software asset	$ 1,586,989	$ 1,317,158
Accumulated software depreciation and amortization expenses	825,347	666,296
Unamortized balance of capitalized software	$ 761,642	$ 650,862

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)

1 Months Ended

12 Months Ended

Feb. 22, 2021

Mar. 21, 2017

Sep. 30, 2022

Feb. 15, 2019

Dec. 31, 2022

Dec. 31, 2021

Apr. 24, 2017

Nov. 17, 2016

May 16, 2016

Feb. 22, 2016

Jan. 17, 2016

Related Party Transaction [Line Items]

Debt instrument convertible price per share

$ 0.10

Number of shares issued during period

2,967,000

Value of shares issued during period

$ 31,250

$ 200,000

Issue of convertible shares, cash

1,256,908

Common stock for cash consideration

$ 93,750

$ 621,000

Alchemy Prime Limited [Member]

Related Party Transaction [Line Items]

Common stock for cash consideration, shares

30,000,000

Common stock for cash consideration

$ 300,000

Share based compensation, shares

5,000,000

Share based compensation, value

$ 60,000

Stock Purchase Agreement [Member] | Susan Eaglstein [Member]

Related Party Transaction [Line Items]

Number of shares issued during period

1,000,000

Stock Purchase Agreement [Member] | Brent Eaglstein [Member]

Related Party Transaction [Line Items]

Number of shares issued during period

400,000

Stock Purchase Agreement [Member] | Susan Eaglstein and Brent Eaglstein [Member]

Related Party Transaction [Line Items]

Shares Issued, Price Per Share

$ 0.05

Value of shares issued during period

$ 70,000

Assignment of Debt Agreement [Member] | FRH Group Corp [Member]

Related Party Transaction [Line Items]

Issue of convertible shares, cash

$ 1,256,908

Issue of convertible shares

12,569,080

Convertible Promissory Notes [Member] | FRH Group Corp [Member]

Related Party Transaction [Line Items]

Short term borrowing

$ 1,000,000

Debt instrument convertible price per share

$ 0.10

Debt interest rate

Issue of convertible shares, cash

$ 1,256,908

Issue of convertible shares

12,569,080

Convertible Promissory Notes [Member] | FRH Group Corp [Member] | Minimum [Member]

Related Party Transaction [Line Items]

Debt instrument convertible price per share

$ 0.05

LINE OF CREDIT (Details Narrati

LINE OF CREDIT (Details Narrative) - USD ($)	Dec. 31, 2022	Dec. 31, 2021	Jun. 24, 2016
Line of credit	$ 47,369	$ 39,246
Minimum [Member]
Line of credit facility interest rate at period end	12%
Maximum [Member]
Line of credit facility interest rate at period end	25%
Bank of America [Member]
Line of credit			$ 40,000

SCHEDULE OF NOTES PAYABLE (Deta

SCHEDULE OF NOTES PAYABLE (Details) - USD ($)	Apr. 24, 2017	Nov. 17, 2016	May 16, 2016	Feb. 22, 2016	Dec. 31, 2021
Short-Term Debt [Line Items]
Conversion price per share					$ 0.10
FRH Group Note [Member]
Short-Term Debt [Line Items]
Original Amount of Note	$ 250,000	$ 250,000	$ 400,000	$ 100,000
Outstanding Principal Balance:
Conversion Date:	Feb. 22, 2021	Feb. 22, 2021	Feb. 22, 2021	Feb. 22, 2021
Interest Rate:	6%	6%	6%	6%
Date to which interest has been paid:	Accrued	Accrued	Accrued	Accrued
Conversion price per share	$ 0.10	$ 0.10	$ 0.10	$ 0.10
Floor Conversion Price:	$ 0.05	$ 0.05	$ 0.05	$ 0.05
Number Shares Converted for Original Note:	2,500,000	2,500,000	4,000,000	1,000,000
Number Shares Converted for Interest:	55,000	61,792	111,000	29,117

SCHEDULE OF NOTES PAYABLE (De_2

SCHEDULE OF NOTES PAYABLE (Details) (Parenthetical) - USD ($)		1 Months Ended
	Feb. 22, 2021	Feb. 15, 2019
Short-Term Debt [Line Items]
Common stock for cash, shares		2,967,000
Four Outstanding FRH Group Convertible Notes [Member]
Short-Term Debt [Line Items]
Interest amount	$ 1,256,908
Common stock for cash, shares	12,569,080

NOTES PAYABLE _ RELATED PARTY_2

NOTES PAYABLE – RELATED PARTY (Details Narrative) - USD ($)										1 Months Ended	12 Months Ended		14 Months Ended
NOTES PAYABLE – RELATED PARTY (Details Narrative) - USD ($)	Jan. 27, 2022	Feb. 22, 2021	May 22, 2020	May 14, 2020	May 01, 2020	Apr. 24, 2017	Nov. 17, 2016	May 16, 2016	Feb. 22, 2016	Feb. 15, 2019	Dec. 31, 2022	Dec. 31, 2021	Apr. 24, 2017	Sep. 30, 2022	Dec. 31, 2020	Dec. 31, 2019	Jan. 17, 2016
Short-Term Debt [Line Items]
Conversion price per share												$ 0.10
Convertible notes payable, current															$ 1,000,000	$ 1,000,000
Accrued interest															$ 256,908	$ 196,908
Proceeds from issuance of common stock											$ 414,185	$ 262,374
Number of shares issued during period										2,967,000
Common shares issued for FRH Group note conversion at $0.10 per share												$ 1,256,908
Warrant price per share																$ 0.30
Small Business Administration [Member]
Short-Term Debt [Line Items]
Loan outstanding amount											131,194
Interest rate			3.75%
Proceeds from SBA loan			$ 144,900
Debt instrument, periodic payment			707
Loans payable			$ 144,900
AJB Capital Investments LLC [Member]
Short-Term Debt [Line Items]
Debt instrument, principal amount	$ 550,000
Debt, maturity date	Jul. 27, 2022
Proceeds from issuance of common stock	$ 155,000
Number of shares issued during period	2,214,286
Common shares issued for FRH Group note conversion at $0.10 per share	$ 71,521
Number of warrant shares	1,000,000
Warrants term	3 years
Warrant price per share	$ 0.30													$ 0.30
Convertible Promissory Notes [Member] \| FRH Group Corp [Member]
Short-Term Debt [Line Items]
Loan outstanding amount						$ 1,000,000							$ 1,000,000
Conversion price per share						$ 0.10	$ 0.10	$ 0.10	$ 0.10				$ 0.10				$ 0.10
Interest rate						6%							6%
Debt instrument periodic interest rate													10%
Debt instrument, principal amount						$ 250,000	$ 250,000	$ 400,000	$ 100,000				$ 250,000
Debt, maturity date						Apr. 24, 2019	Nov. 30, 2018	May 31, 2018	Feb. 28, 2018
Debt instrument, conversion shares						2,500,000	2,500,000	4,000,000	1,000,000
Debt conversion, converted instrument, rate						30%	30%	30%	30%
Common shares issued for FRH Group note conversion at $0.10 per share		$ 1,256,908
Convertible Promissory Notes [Member] \| FRH Group Corp [Member] \| Minimum [Member]
Short-Term Debt [Line Items]
Conversion price per share						$ 0.05							$ 0.05
Convertible Promissory Notes [Member] \| FRH Group Corp [Member] \| Maximum [Member]
Short-Term Debt [Line Items]
Conversion price per share						$ 0.05	$ 0.05		$ 0.05				$ 0.05
Debt instrument, conversion shares						5,000,000	5,000,000	8,000,000	2,000,000				20,000,000
Convertible Promissory Notes [Member] \| FRH Group Corp [Member] \| Maximum [Member]
Short-Term Debt [Line Items]
Conversion price per share								$ 0.05
Paycheck Protection Program [Member]
Short-Term Debt [Line Items]
Interest rate					1%
Proceeds from promissory note					$ 50,632
PPP loan outstanding					$ 40,139
Economic Injury Disaster Loan [Member]
Short-Term Debt [Line Items]
Program to offer emergency grant											$ 10,000
Amount received in grants				$ 4,000

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)		1 Months Ended			12 Months Ended		25 Months Ended
COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	Oct. 01, 2020	Aug. 31, 2022	Feb. 28, 2020	Feb. 28, 2019	Dec. 31, 2022	Dec. 31, 2021	Sep. 30, 2020
Product Liability Contingency [Line Items]
Rental expense		$ 500			$ 25,438	$ 29,705
Office lease, description			From February 2020, this agreement continues every year upon written request by the Company. The Company uses the office for sales and marketing in Europe and Asia
Office lease, term		11 months			1 month
Accrued interest					$ 14,703	9,224
Payroll tax payable					$ 204,828	$ 165,108
Chief Executive Officer and Chief Financial Officer [Member]
Product Liability Contingency [Line Items]
Monthly compensation	$ 12,000						$ 5,000
Employment Contracts [Member]
Product Liability Contingency [Line Items]
Office lease, description					The Company gave all salary compensation to key executives as independent contractors, where Eaglstein, Firoz, and Platt commit one hundred percent (100%) of their time to the Company
General and Administrative Expense [Member]
Product Liability Contingency [Line Items]
Rental expense				$ 1,750
Payroll tax payable					$ 204,828
Irvine [Member]
Product Liability Contingency [Line Items]
Rental expense					95
NEW YORK
Product Liability Contingency [Line Items]
Rental expense					$ 890

STOCKHOLDERS_ DEFICIT (Details

STOCKHOLDERS’ DEFICIT (Details Narrative) - USD ($)

1 Months Ended

3 Months Ended

12 Months Ended

Dec. 15, 2022

Dec. 12, 2022

Sep. 30, 2022

Feb. 10, 2022

Jan. 27, 2022

Jan. 04, 2022

Dec. 22, 2021

Oct. 05, 2021

Oct. 04, 2021

Jul. 20, 2021

Jul. 06, 2021

Jun. 15, 2021

Jun. 02, 2021

May 19, 2021

Feb. 22, 2021

Jan. 31, 2021

Oct. 01, 2020

Jun. 03, 2020

Jan. 15, 2019

Oct. 31, 2017

Mar. 21, 2017

Mar. 17, 2017

Mar. 15, 2017

Dec. 12, 2016

Jan. 21, 2016

Jul. 31, 2022

Feb. 10, 2022

Dec. 31, 2021

Nov. 30, 2021

Feb. 15, 2019

Oct. 03, 2017

Dec. 31, 2022

Dec. 31, 2021

Dec. 31, 2020

Feb. 17, 2022

Sep. 03, 2021

Feb. 12, 2021

Dec. 31, 2019

Accumulated Other Comprehensive Income (Loss) [Line Items]

Shares authorized to issue

260,000,000

Common stock, shares authorized

250,000,000

Common stock, par value

$ 0.0001

Preferred stock, shares authorized

10,000,000

Preferred stock par value

$ 0.0001

Number of shares issued during period

2,967,000

Common stock, shares issued

141,811,264

211,275,550

141,811,264

Common stock, shares outstanding

141,811,264

211,275,550

141,811,264

Preferred stock, shares outstanding

4,000,000

Preferred stock, shares issued

4,000,000

Number of restricted common shares issued

30,000,000

1,000,000

33,000

Number of restricted common shares issued

$ 300,000

$ 50,000

$ 4,950

Number of shares issued during period, value

$ 31,250

$ 200,000

Common shares issued for FRH Group note conversion at $0.10 per share

1,256,908

Warrant price per share

$ 0.30

AD Financial Services Pty Ltd [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of restricted common shares issued

45,000,000

AD Advisory Service Pty Ltd [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Restricted common shares, percentage

51%

Benchmark Investments, Inc. [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of shares issued during period

2,745,053

Shares issued price per share

$ 0.25

AD Securities America LLC [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of restricted common shares issued

2,000,000

Number of restricted common shares issued

$ 200,000

White Lion Capital, LLC [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of restricted common shares issued

670,000

2,500,000

750,000

Number of restricted common shares issued

$ 80,400

$ 114,185

$ 62,375

AJB Capital Investments LLC [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of shares issued during period

2,214,286

Shares issued price per share

$ 0.07

Common shares issued for FRH Group note conversion at $0.10 per share

$ 71,521

Number of common shares issued

2,214,286

Number of warrant shares

1,000,000

Warrants term

3 years

Warrant price per share

$ 0.30

Assignment of Debt Agreement [Member] | Four Outstanding FRH Group Convertible Notes [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Common shares issued for FRH Group note conversion at $0.10 per share

$ 1,256,908

Number of common shares issued

12,569,080

Preferred Stock [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of shares issued during period, value

Common shares issued for FRH Group note conversion at $0.10 per share

Common Stock [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of shares issued during period

500,000

2,000,000

Number of shares issued during period for services

1,500,000

2,300,000

Number of shares issued during period, value

$ 50

$ 200

Common shares issued for FRH Group note conversion at $0.10 per share

$ 1,257

Number of common shares issued

12,569,080

One Common Shares and One Class A Warrant [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of shares issued during period

653,332

Number of shares issued during period, value

$ 98,000

Mitchell Eaglstein [Member] | Preferred Stock [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of shares issued during period for services

2,600,000

Mitchell Eaglstein [Member] | Common Stock [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of shares issued during period for services

30,000,000

Imran Firoz [Member] | Preferred Stock [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of shares issued during period for services

400,000

Imran Firoz [Member] | Common Stock [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of shares issued during period for services

5,310,000

Felix R. Hong [Member] | Preferred Stock [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of shares issued during period for services

1,000,000

Two Founding Member [Member] | Common Stock [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of shares issued during period

28,600,000

Three Individuals [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of restricted common shares issued

1,500,000

Number of restricted common shares issued

$ 75,000

Susan Eaglstein [Member] | Stock Purchase Agreement [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of shares issued during period

1,000,000

Number of shares issued during period, value

$ 50,000

Bret Eaglstein [Member] | Stock Purchase Agreement [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of shares issued during period

400,000

Number of shares issued during period, value

$ 20,000

Management Consultants [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of restricted common shares issued

70,000

Number of restricted common shares issued

$ 10,500

Eight Consultants [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of restricted common shares issued

60,000

Number of restricted common shares issued

$ 9,000

Broker Dealer [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Return of common stock, shares

2,745,053

Digital Marketing Consultant [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of restricted common shares issued

250,000

Number of restricted common shares issued

$ 30,000

Two Consultants [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of restricted common shares issued

2,300,000

Number of restricted common shares issued

$ 621,000

Professional Services [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of restricted common shares issued

1,750,000

Number of restricted common shares issued

$ 350,000

Consultant [Member] | Genesis Agreement [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of restricted common shares issued

1,750,000

Number of restricted common shares issued

$ 437,500

Board of Directors [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of restricted common shares issued

100,000

Number of restricted common shares issued

$ 22,000

$ 21,000

Consultants [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of restricted common shares issued

1,500,000

545,852

250,000

Number of restricted common shares issued

$ 93,750

$ 164,250

$ 98,253

$ 9,475

Two Board Members [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of restricted common shares issued

5,650,000

Number of restricted common shares issued

$ 169,500

Gope S Kundnani [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of restricted common shares issued

5,000,000

Number of restricted common shares issued

$ 60,000

Two Officers [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of restricted common shares issued

8,000,000

20,000,000

Number of restricted common shares issued

$ 76,000

$ 166,000

2022 Equity Plan [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Common stock, shares authorized

250,000,000

Excess shares authorized

500,000,000

Number of shares issued during period

96,778,105

Isuued and outstanding voting power percentage

64.62%

SCHEDULE OF WARRANTS ACTIVITY (

SCHEDULE OF WARRANTS ACTIVITY (Details)	12 Months Ended
SCHEDULE OF WARRANTS ACTIVITY (Details)	Dec. 31, 2019 $ / shares shares
Warrants
Original Number of Warrants Issued	653,332
Exercise Price per Common Share \| $ / shares	$ 0.30
Exercisable at December 31, 2020	653,332
Became Exercisable
Exercised
Terminated/Canceled/Expired	653,332
Exercisable at March 31,2022
Expiration Date	April 2019

WARRANTS (Details Narrative)

WARRANTS (Details Narrative)			1 Months Ended	12 Months Ended
WARRANTS (Details Narrative)	Jan. 27, 2022 USD ($) $ / shares shares	Jun. 01, 2017 USD ($) $ / shares shares	Feb. 15, 2019 shares	Dec. 31, 2022 Days $ / shares shares	Dec. 31, 2021 USD ($) $ / shares	Sep. 30, 2022 $ / shares	Feb. 17, 2022 $ / shares	Sep. 03, 2021 $ / shares	Feb. 12, 2021 $ / shares	Dec. 31, 2019 $ / shares
Number of shares issued during period \| shares			2,967,000
Common stock, par value				$ 0.0001	$ 0.0001		$ 0.0001	$ 0.0001	$ 0.0001
Warrant price per share										$ 0.30
Common shares issued for FRH Group note conversion at $0.10 per share \| $					$ 1,256,908
AJB Capital Investments LLC [Member]
Number of shares issued during period \| shares	2,214,286
Number of warrant shares \| shares	1,000,000
Shares issued price per share	$ 0.07
Warrant price per share	$ 0.30					$ 0.30
Common shares issued for FRH Group note conversion at $0.10 per share \| $	$ 71,521
Warrants term	3 years
Class A Warrant [Member]
Number of warrant shares \| shares				1
Shares issued price per share				$ 0.30
Warrant [Member]
Shares issued price per share				1
Warrant price per share				$ 0.05
Trading days \| Days				10
Private Placement [Member]
Proceeds from private placement \| $		$ 600,000
Description of warrants		Each unit (a “Unit”) consists of one (1) share of Common Stock, par value $.0001 per share (the “Common Stock), and one (1) redeemable Class A Warrant (the “Class A Warrant(s)”) of the Company. The Company closed the private placement effective December 15, 2017
Common stock, par value		$ 0.0001
Private Placement [Member] \| Maximum [Member]
Number of shares issued during period \| shares		4,000,000

SCHEDULE OF PROVISION FOR INCOM

SCHEDULE OF PROVISION FOR INCOME TAXES (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
M-1 Differences:, assets	$ (1,104,374)	$ (1,736,695)
M-1 Differences:, liability	(231,919)	(364,706)
Stock issued for services, assets	476,746	1,526,404
Stock issued for services, liability	100,117	320,545
Depreciation and amortization	159,051
Depreciation and amortization, liability	33,401
Depreciation and amortization, assets	33,401
Tax income (loss), assets	(468,577)	(210,291)
Tax income (loss), liability	(98,401)	(44,161)
Prior year NOL, assets	(888,734)	(678,443)
Prior year NOL, liability	(186,634)	(142,473)
Cumulative NOL, assets	(1,357,311)	(888,734)
Cumulative NOL, liability	$ (285,035)	$ (186,634)

SCHEDULE OF DEFERRED TAX ASSETS

SCHEDULE OF DEFERRED TAX ASSETS (Details) - USD ($)	12 Months Ended
SCHEDULE OF DEFERRED TAX ASSETS (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Net operating loss carry forwards	$ 285,035	$ 186,634
Stock/options issued for services	100,117	320,545
Depreciation and amortization	33,401
Goodwill impairment
Tax rate change
Valuation allowance	(418,553)	(507,179)
Total
Federal statutory income tax	(231,919)	(364,706)
State and local income taxes
Deferred tax assets valuation allowance	231,919	364,706
Income tax expense benefit

SCHEDULE OF DEFERRED TAX ASSE_2

SCHEDULE OF DEFERRED TAX ASSETS (Details) (Parenthetical)	12 Months Ended
SCHEDULE OF DEFERRED TAX ASSETS (Details) (Parenthetical)	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Tax at statutory rate	21%	21%

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	12 Months Ended
INCOME TAXES (Details Narrative) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Pre-tax losses, available for carry-forward	$ 1,104,374	$ 1,736,695
Income tax rate reduction	The Act reduces the corporate federal tax rate from a maximum of 35% to a 21% rate for corporations. The rate reduction will take effect on January 1, 2018. Therefore, we have applied the tax rate of 21% to the ending balance of federal deferred tax assets.
Valuation allowance	$ 231,919
Deferred federal income tax expense (benefit)	231,919
Change in valuation allowances	142,473
Federal and state net operating loss carry-forwards	4,335,053	3,230,679
Payroll tax payments	204,828	165,108
Foreign tax expenses and liabilities	$ 0	$ 0

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)			1 Months Ended				12 Months Ended
SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Dec. 31, 2022	Jan. 27, 2022	Mar. 31, 2023	Feb. 28, 2023	Jan. 31, 2023	Feb. 15, 2019	Dec. 31, 2022	Dec. 31, 2021	Jul. 19, 2022
Subsequent Event [Line Items]
Number of shares issued during period						2,967,000
Value of shares issued during period							$ 31,250	$ 200,000
Value of shares							93,750	621,000
Cash	$ 264,829						$ 264,829	$ 93,546
CIM Securities LLC [Member]
Subsequent Event [Line Items]
Equity interest									51%
New Star Capital Trading Ltd [Member]
Subsequent Event [Line Items]
Equity interest									50.10%
New Star Capital Trading Ltd [Member] \| Sales Purchase Agreement [Member]
Subsequent Event [Line Items]
Equity interest	50.10%						50.10%
Business acquisition loan liability	$ 350,000
AJB Capital Investments LLC [Member]
Subsequent Event [Line Items]
Number of shares issued during period		2,214,286
Debt instrument, principal amount		$ 550,000
Subsequent Event [Member]
Subsequent Event [Line Items]
Number of shares issued during period			2,000,000
Cash			$ 20,000
Subsequent Event [Member] \| CIM Securities LLC [Member]
Subsequent Event [Line Items]
Equity interest					51%
Subsequent Event [Member] \| AJB Capital Investments LLC [Member]
Subsequent Event [Line Items]
Payment for consideration shares issued					$ 60,000
Debt instrument, principal amount				$ 550,000
Subsequent Event [Member] \| AJB Capital Investments LLC [Member] \| February to July 2023 [Member]
Subsequent Event [Line Items]
Payment for consideration shares issued					$ 10,000
Subsequent Event [Member] \| Alchemy Prime Ltd [Member]
Subsequent Event [Line Items]
Balance, shares				115,000,000
Value of shares				$ 550,000
Common Stock [Member]
Subsequent Event [Line Items]
Number of shares issued during period							500,000	2,000,000
Value of shares issued during period							$ 50	$ 200
Balance, shares							1,500,000	2,300,000
Value of shares							$ 150	$ 230
Common Stock [Member] \| Subsequent Event [Member]
Subsequent Event [Line Items]
Number of shares issued during period					5,309,179
Value of shares issued during period					$ 60,525