FDCTech (FDCT) 10-K15 Oct 242023 FY Annual reportFinancial data

Company Profile

Cover

Cover - USD ($)	12 Months Ended
Cover - USD ($)	Dec. 31, 2023	Oct. 15, 2024
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2023
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2023
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 Center 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	$ 11,579,825
Entity Common Stock, Shares Outstanding		388,584,729
Document Financial Statement Error Correction [Flag]	false
Auditor Firm ID	5968
Auditor Name	Olayinka Oyebola
Auditor Location	Lagos, Nigeria

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Current assets:
Cash	$ 31,316,461	$ 264,829
Accounts receivable, net of allowance for doubtful accounts of $175,640 and $121,987, respectively	1,029,000	65,583
Prepaid expenses – current	403,191	226,594
Subscription receivable	8,200,000	200,000
Loan receivable		9,219
OID promissory note		55,000
Total Current assets	40,948,652	821,225
Capitalized software, net	1,087,543	761,642
Investment through subsidiary	36,062	36,062
Accrued income	1,035,619
Acquired intangible assets	1,305,493	1,293,255
Related party guarantee	1,353,170
Tax receivable	177,206
Fair value of trading positions for the firm, profit	1,396,066
Right of use (lease)	39,683
Fixed assets, net	163,572	4,034
Total assets	47,543,066	2,916,218
Current liabilities:
Accounts payable	179,979	53,229
Line of credit	60,742	47,369
Accrued expenses, related party	534,500	429,500
Promissory note		550,000
Business acquisition loan	350,000
Cares act- paycheck protection program advance	20,652	40,139
Related party advances	793,339	5,988
Customer funds	30,220,270
Fair value of trading positions for the firm, loss	520,808
Operating lease liability, current	36,419
Other current liabilities	770,984	40,269
Total Current liabilities	33,487,693	1,166,494
Deferred tax liabilities	846,581
SBA loan – non-current	122,689	131,194
Operating lease liability, non-current	3,264
Accrued interest – non-current	33,062	14,703
Total liabilities	34,493,289	1,312,391
Commitments and Contingencies (Note 9)
Stockholders’ Deficit:
Common stock, par value $0.0001, 500,000,000 shares authorized; 388,584,729 and 211,275,550 shares issued and outstanding, as of December 31, 2023 and December 31, 2022	38,858	21,127
Additional paid-in capital	15,389,569	5,725,530
Accumulated other comprehensive income	225,228	17,544
Accumulated deficit	(2,643,647)	(4,216,823)
Total FDCTech, Inc. stockholders’ equity (deficit)	13,010,838	1,547,778
Noncontrolling interest	38,939	56,049
Total liabilities and stockholders’ deficit	47,543,066	2,916,218
Series A Preferred Stock [Member]
Stockholders’ Deficit:
Preferred stock, value	650	400
Series B Preferred Stock [Member]
Stockholders’ Deficit:
Preferred stock, value	$ 180

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Allowance for doubtful, accounts receivable	$ 175,640	$ 121,987
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	10,000,000	10,000,000
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued	388,584,729	211,275,550
Common stock, shares outstanding	388,584,729	211,275,550
Series A Preferred Stock [Member]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	6,500,000	4,000,000
Preferred stock, shares outstanding	6,500,000	4,000,000
Series B Preferred Stock [Member]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	3,500,000	3,500,000
Preferred stock, shares issued	1,800,000	0
Preferred stock, shares outstanding	1,800,000	0

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
Consolidated Statements of Operations - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Revenues
Total revenue	$ 12,754,900	$ 6,453,731
Cost of sales
Total cost of sales	6,507,042	5,434,792
Gross Profit	6,247,858	1,018,939
Operating expenses:
General and administrative	2,943,913	1,623,031
Sales and marketing	1,512,790	382,864
Depreciation	213,910	3,894
Total operating expenses	4,670,613	2,009,789
Operating loss	1,577,245	(990,850)
Other income (expense):
Other interest expense	(6,848)	(72,644)
Other income (expense)	(2,570)	(7,615)
Total other income (expense)	(9,418)	(80,259)
Income (loss) before provision for income taxes	1,567,827	(1,071,109)
Provision for income taxes
Net income (loss)	$ 1,567,827	$ (1,071,109)
Earnings Per Share, Diluted	$ 0	$ (0.01)
Weighted Average Number of Shares Outstanding, Diluted	329,492,915	158,048,019
Other comprehensive income (loss):
Change in foreign currency translation	$ 207,684	$ 18,250
Total other comprehensive income (loss)	207,684	18,250
Total comprehensive income (loss)	1,775,511	(1,052,859)
Comprehensive income (loss) attributable to noncontrolling interests	17,972	10,785
Comprehensive income (loss) attributable to FDCTech stockholders	1,757,539	(1,063,644)
Technology Service [Member]
Revenues
Total revenue	1,811,423	626,600
Cost of sales
Total cost of sales	22,503	159,051
Wealth Management [Member]
Revenues
Total revenue	5,927,424	5,827,731
Cost of sales
Total cost of sales	5,338,510	5,275,741
Trading Revenues [Member]
Revenues
Total revenue	5,016,053
Cost of sales
Total cost of sales	$ 1,146,029

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Deficit - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2021	$ 400	$ 14,181	$ 4,841,545	$ (706)	$ (3,147,556)	$ 1,707,864
Balance, shares at Dec. 31, 2021	4,000,000	141,811,264
Common shares issued for cash valued at $0.0625 per share		$ 50	31,200			31,250
Common shares issued for cash valued at $0.0625 per share, shares		500,000
Common shares issued for services valued at $0.0625 per share		$ 150	93,600			93,750
Common shares issued for services valued at $0.0625 per share, shares		1,500,000
Common shares issued for cash valued at $0.05 per share		$ 50	24,950			25,000
Common shares issued for cash valued at $0.05 per share, shares		500,000
Common shares issued for cash valued at $0.0408 per share		$ 50	20,335			20,385
Common shares issued for cash valued at $0.0408 per share, shares		500,000
Common shares issued for financing cost valued at $0.0323 per share		$ 221	71,300			71,521
Common shares issued for financing cost valued at $0.0323 per share, shares		2,214,286
Common shares issued for cash valued at $0.0356 per share		$ 50	17,750			17,800
Common shares issued for cash valued at $0.0356 per share, shares		500,000
Common shares issued for cash valued at $0.0395 per share		$ 50	19,700			19,750
Common shares issued for cash valued at $0.0395 per share, shares		500,000
Common shares issued for services valued at $0.0379 per share		$ 25	9,450			9,475
Common shares issued for services valued at $0.0379 per share, shares		250,000
Forex gain (loss) on consolidation				18,250		18,250
Common shares issued for cash valued at $0.010 per share		$ 3,000	297,000			300,000
Common shares issued for cash valued at $0.010 per share, shares		30,000,000
Common shares issued for services valued at $0.012 per share		$ 500	59,500			60,000
Common shares issued for services valued at $0.012 per share, shares		5,000,000
Common shares issued for services valued at $0.0083 per share		$ 2,000	164,000			166,000
Common shares issued for services valued at $0.0083 per share, shares		20,000,000
Common shares issued for services valued at $0.0095 per share		$ 800	75,200			76,000
Common shares issued for services valued at $0.0095 per share, shares		8,000,000
Net loss					(1,069,267)	(1,069,267)
Balance at Dec. 31, 2022	$ 400	$ 21,127	5,725,530	17,544	(4,216,823)	1,547,778
Balance, shares at Dec. 31, 2022	4,000,000	211,275,550
Forex gain (loss) on consolidation				207,684		207,684
Net loss					1,573,176	1,573,176
Common shares issued for financing cost at $0.0114 per share		$ 531	59,994			60,525
Common shares issued for financing cost at $0.0114 per share, shares		5,309,179
Common shares issued for cash valued at $0.0048 per share		$ 11,500	538,500			550,000
Common shares issued for cash valued at $0.0048 per share, shares		115,000,000
Common shares issued for services at $0.013 per share		$ 200	25,800			26,000
Common shares issued for services at $0.013 per share, shares		2,000,000
Common shares issued for cash valued at $0.11 per share		$ 5,000	5,495,000			5,500,000
Common shares issued for cash valued at $0.11 per share, shares		50,000,000
Common shares issued for warrant settlement valued at $0.018 per share		$ 500	89,500			90,000
Common shares issued for warrant settlement valued at $0.018 per share, shares		5,000,000
Series A Preferred shares issued for cash valued at $1.00 per share	250		2,499,750			2,500,000
Series A Preferred shares issued for cash valued at $1.00 per share, shares	2,500,000
Series B Preferred shares issued for acquisition valued at $1.41 per share	$ 180		2,537,820			2,538,000
Series B Preferred shares issued for acquisition valued at $1.41 per share, shares	1,800,000
Changes in APIC due to acquisition of APL & AML			(1,582,325)			1,510,906
Intercompany guarantee
Balance at Dec. 31, 2023	$ 830	$ 38,858	$ 15,389,569	$ 225,228	$ (2,643,647)	$ 13,010,838
Balance, shares at Dec. 31, 2023	8,300,000	388,584,729

Consolidated Statements of St_2

Consolidated Statements of Stockholders' Deficit (Parenthetical) - $ / shares	Dec. 31, 2023	Dec. 31, 2022
Service [Member]
Cash and Cash Equivalents [Line Items]
Shares issued price per share		$ 0.0625
Financing Cost [Member]
Cash and Cash Equivalents [Line Items]
Shares issued price per share	$ 0.0114	0.0323
Service One [Member]
Cash and Cash Equivalents [Line Items]
Shares issued price per share		0.0379
Service Two [Member]
Cash and Cash Equivalents [Line Items]
Shares issued price per share		0.012
Service Three [Member]
Cash and Cash Equivalents [Line Items]
Shares issued price per share		0.0083
Service Four [Member]
Cash and Cash Equivalents [Line Items]
Shares issued price per share		0.0095
Service Five [Member]
Cash and Cash Equivalents [Line Items]
Shares issued price per share	0.013
Cash One [Member]
Cash and Cash Equivalents [Line Items]
Shares issued price per share		0.0625
Cash [Member]
Cash and Cash Equivalents [Line Items]
Shares issued price per share		0.05
Cash Two [Member]
Cash and Cash Equivalents [Line Items]
Shares issued price per share		0.0408
Cash Three [Member]
Cash and Cash Equivalents [Line Items]
Shares issued price per share		0.0356
Cash Four [Member]
Cash and Cash Equivalents [Line Items]
Shares issued price per share		0.0395
Cash Five [Member]
Cash and Cash Equivalents [Line Items]
Shares issued price per share		$ 0.010
Cash Six [Member]
Cash and Cash Equivalents [Line Items]
Shares issued price per share	0.0048
Cash Seven [Member]
Cash and Cash Equivalents [Line Items]
Shares issued price per share	0.11
Warrant Settlement [Member]
Cash and Cash Equivalents [Line Items]
Shares issued price per share	0.018
Cash Eight [Member]
Cash and Cash Equivalents [Line Items]
Shares issued price per share	1
Cash Nine [Member]
Cash and Cash Equivalents [Line Items]
Shares issued price per share	$ 1.41

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Statement of Cash Flows [Abstract]
Net income (loss)	$ 1,573,176	$ (1,069,267)
Adjustments to reconcile net loss to net cash used in operating activities:
Software amortization	22,503	159,051
Depreciation	213,910	3,894
Common stock issued for services	26,000	405,225
Accounts receivable allowance	21,526	21,526
Subscription receivable	(8,000,000)
Fixed assets, net	(373,448)	417
Acquired intangible assets	(12,238)	(7,234)
Change in assets and liabilities:
Gross accounts receivable	(984,943)	(65,956)
Prepaid	(176,597)	91,841
OID Promissory Note	55,000	(55,000)
Loan receivable	9,219	7,897
Accounts payable	126,750	(14,202)
Other current liabilities	730,715	(25,717)
Accrued interest	18,359	5,479
Customer funds	30,220,270
Fair value of trading position, net	(875,258)
Operating lease	39,683
Deferred taxes	846,581
Related party guarantee	(1,353,170)
Tax receivable by subsidiaries	(177,206)
Accrued income	(1,035,619)
Right of use of assets (lease)	(39,683)
Accrued expenses, related party	105,000	26,000
Net cash used in operating activities	20,980,530	(516,046)
Investing Activities:
Capitalized software	(348,404)	(269,831)
Effect of exchange rates	207,684	18,250
Business acquisition seller’s note	350,000
Changes in paid-in capital	(1,582,325)
Purchase price of acquisitions	2,538,000
Net cash used in investing activities	1,164,955	(251,581)
Financing Activities:
Borrowing from (payments to) line of credit	13,373	8,123
Promissory Note	(550,000)	550,000
Net proceeds from cares act - paycheck protection program	(19,487)	(10,493)
Net proceeds from SBA loan	(8,505)	(8,505)
Related party advances	787,351	(78,565)
Stock issued for financing	150,525	71,521
Common stock issued for cash	6,050,000	414,185
Series A for cash	2,500,000
Noncontrolling interest	(17,110)	(8,791)
Net cash provided by financing activities	8,906,147	937,475
Net increase in cash	31,051,632	169,848
Cash at beginning of the period	264,829	94,981
Cash at end of the period	31,316,461	264,829
Cash paid for income taxes
Cash paid for interest
Non - cash investing and financing activities:
Common stock issued for financing & warrant settlement	150,525
Series B Preferred stock for acquisition	$ 2,538,000

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	12 Months Ended
Pay vs Performance Disclosure - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Pay vs Performance Disclosure [Table]
Net Income (Loss) Attributable to Parent	$ 1,573,176	$ (1,069,267)

Insider Trading Arrangements

Insider Trading Arrangements	12 Months Ended
Insider Trading Arrangements	Dec. 31, 2023
Insider Trading Arrangements [Line Items]
No Insider Trading Flag	true

BUSINESS DESCRIPTION AND NATURE

BUSINESS DESCRIPTION AND NATURE OF OPERATIONS	12 Months Ended
BUSINESS DESCRIPTION AND NATURE OF OPERATIONS	Dec. 31, 2023
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 financial markets for OTC brokers. The Company provides innovative and cost-efficient financial technology (‘fintech’) and business solutions to OTC Online Brokerages (“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, 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. Completed Acquisitions 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 The Company will assume a business acquisition loan liability of $ 350,000 The Company completed the acquisition of the remaining 49.90 833,621 1,175,406 The Company”) completed the acquisition of 100.00 966,379 1,362,594 Mr. Gope S. Kundnani (“Kundnani”) as the (sole) natural person holding one hundred percent ( 100 Termination of CIM Acquisition On July 19, 2022, the Company signed a non-binding letter of intent to acquire fifty-one percent ( 51.00 20,000 180,000 180,000 At July 31, 2023, the Company sent the notice of termination of the purchase agreement to CIM Securities as future events may result in a change of ownership in the CMA application. The Company believes that this would cause further delays in the approval process. Our board has mandated the management team to concentrate on expanding and developing our core non-US forex business to maximize shareholder value. NOTE 1. BUSINESS DESCRIPTION AND NATURE OF OPERATIONS (continued) Termination of GFNL Acquisition On August 24, 2021, the Company terminated the Stock Purchase Agreement (the “Agreement”), dated June 2, 2021, with the Shareholders of Genesis Financial, Inc., a Wyoming corporation (“Genesis” or “GFNL” 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 Currently, we have three primary business segments: (1) Technology and Software Development, (2) Wealth Management, and (3) Investment and Margin Brokerage Business. 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, digital assets, 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 seventeen (17) 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. NOTE 1. BUSINESS DESCRIPTION AND NATURE OF OPERATIONS (continued) 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 fourth quarter of the fiscal year ending December 31, 2024. 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 did not 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 does not expect to commercialize the Robo Advice Platform. The consolidated revenues for Technology and Software Development for the fiscal year ending December 31, 2023, and 2022, were $ 1,811,423 626,000 Wealth Management – AD Advisory Services Pty Ltd. AD Advisory Services Pty Ltd. (ADS) is an Australian-regulated wealth management company with 28 financial advisors and $530+ million in funds under advice. ADS provides licensing solutions for financial advisers and accountants in Australia and offers financial planners different licensing, compliance, and education solutions to meet their practice’s specific needs. ADS’ consolidated revenues for the fiscal year ending December 31, 2023, and 2022 were $ 5,927,424 5,827,731 Investment and Margin Brokerage Business (Europe and UK) AML 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. AML trading platform services in the English, French, German, Italian, and Arabic-speaking markets, whereby customers can trade in currency, commodity, equity, and digital assets-linked derivatives in real-time. AML is authorized countries to do business include Austria, Belgium, Bulgaria, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Liechtenstein, Malta, Netherlands, Norway, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden. APL is an investment firm regulated by the Financial Conduct Authority (‘FCA’) – it provides investment advice, dealing as agent and principal, safeguarding and administrating assets in forex, equity, commodities, spread bets, and other financial assets. APL is authorized countries to do business, including England, Scotland, Wales, and Northern Ireland. The consolidated revenues from Investment and Margin Brokerage Business for the fiscal year ending December 31, 2023, and 2022 were $ 5,016,053 0 Settlement of the FRH Group Note Between February 22, 2016, and April 24, 2017, the Company borrowed $ 1,000,000 February 28, 2018, and April 24, 2019 0.10 0.05 20,000,000 1,256,908 12,569,080 NOTE 1. BUSINESS DESCRIPTION AND NATURE OF OPERATIONS (continued) 2021-2022 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 38,824 From January 2021 to February 2022, the Company executed five “Purchase Notice Rights” under an Investment Agreement with White Lion and received a net of $ 33,596 72,420 The Company also received a net amount of $ 81,000 93,546 2022 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 Related Party Investments in 2022 to 2023 On September 30, 2022, the Company issued 30,000,000 300,000 On January 25, 2023, the Company issued 115,000,000 550,000 On March 28, 2023, the Company issued 2,000,000 20,000 At July 31, 2023, the Company sent the notice of termination of the purchase agreement to CIM Securities as future events may result in a change of ownership in the CMA application. The Company terminated the escrow agreement and released $ 180,000 On November 30, 2023, Kundnani, considered a related party, purchased 2,500,000 2.5 50,000,000 5.5 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. AML is an investment firm regulated by the Malta Financial Services Authority (MFSA). APL is an investment firm regulated by the Financial Conduct Authority (FCA). 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. NOTE 1. BUSINESS DESCRIPTION AND NATURE OF OPERATIONS (continued) 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, 2021. BFB has been the Company’s auditor since July 2021. On April 18, 2023, the board of directors of FDCTech, Inc. (the “Company”) terminated its relationship with its independent registered public accounting firm, BF Borgers CPA PC, Lakewood, Colorado (“BF Borgers”), effective as of April 18, 2023. The reports of BF Borgers on the Company’s financial statements for the two years ended December 31, 2022, and 2021 did not contain an adverse opinion or disclaimer of opinion. They were not qualified or modified as to uncertainty, audit scope, or accounting principles, except for providing a qualification for the Company’s ability to continue as a going concern. During the year ended December 31, 2022, and in the subsequent period through March 31, 2023, there were no disagreements with BF Borgers on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to the satisfaction of BF Borgers, would have caused BF Borgers to refer to the matter in its reports on the Company’s financial statements for such periods. On April 18, 2023, the Company, based on the decision of its board of directors, approved the engagement of Bolko & Company, Boca Raton, Florida (“Bolko”) to serve as the Company’s independent registered public accounting firm, commencing April 18, 2023. On March 4, 2024, the board of directors of the “Company terminated its relationship with its independent registered public accounting firm, Bolko & Company, Boca Raton, Florida (“Bolko”), effective as of March 4, 2024. The Company retained Bolko for less than a year, and we did not file any Form 10K reports with the SEC. During the period that Bolko was the Company’s auditor through March 4, 2024, there were no disagreements with Bolko on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to the satisfaction of Bolko, would have caused Bolko to refer to the matter in its reports on the Company’s financial statements for such periods. On March 4, 2024, the Company, based on the decision of its board of directors, approved the engagement of Fortune CPA Inc., Orange, California (“FCPA”) to serve as the Company’s independent registered public accounting firm, commencing March 4, 2024. On July 2, 2024, the Company, based on the decision of its board of directors, approved the engagement of Olayinka Oyebola & Co (“Olayinka”) to serve as the Company’s independent registered public accounting firm, commencing July 2, 2024. Olayinka is a member of Public Company Accounting Oversight Board (PCAOB) in the United States and member of Canadian Public Accountability Board (CPAB) in Canada. 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 NOTE 1. BUSINESS DESCRIPTION AND NATURE OF OPERATIONS (continued) 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, 2023
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. However, as of December 31, 2023, the majority of the cash balances was held with non-FDIC financial institutions in Malta, UK, and other countries. On December 31, 2023, and 2022, the Company had $ 31,316,461 264,829 Note 2 – Summary of Significant Accounting Policies (continued) Accounts Receivable Accounts Receivable primarily represent the amount due from seventeen (17) technology 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, 2023, and 2022, the Management determined that the allowance for doubtful accounts was $ 175,640 121,987 51,653 19,884 Sales, Marketing, and Advertising The Company recognizes sales, marketing, and advertising expenses when incurred. The Company incurred $ 1,512,790 and $ 382,864 in sales, marketing, and advertising costs (“sales and marketing”) for the fiscal year ending December 31, 2023, and 2022, respectively. The sales and marketing costs increased in fiscal 2023 due to an increase in sales and marketing expenses related to margin brokerage business. During fiscal 2022, the sales and marketing costs mainly included stock-based payment to marketing and branding consultants, travel costs for tradeshows, customer meetings, online marketing on industry websites, press releases, and public relations activities. The sales, marketing, and advertising expenses represented 11.86 5.93 % of the sales for the fiscal year ending December 31, 2023, and 2022, respectively. 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 considerations 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”), 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, Digital Assets Platform (“Digital Assets Web Trader Platform”), and other digital assets-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 with 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 a contract with a customer with an original term of one year and expects the customer to renew for a second year, the Company will 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. Note 2 - Summary of Significant Accounting Policies (continued) 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. 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. Wealth Management AD Advisory Services Pty (ADS), the Company’s wealth management revenue, primarily consists of advisory revenue, commission revenue from insurance products, fees to prepare the statement of advice, rebalancing portfolio, and other financial planning activities. ADS is authorized and regulated by the Australian Securities & Investments Commission (ASIC) to conduct licensing activities in Australia. Note 2 - Summary of Significant Accounting Policies (continued) ASC 606 establishes a five-step model for revenue recognition aimed at enhancing comparability and transparency across entities, industries, and capital markets. The Company only recognizes revenue that reflects the transfer of promised goods or services to customers in exchange for the consideration to which the entity expects to be entitled. For ADS, a contract is an agreement between ADS and a client that creates enforceable rights and obligations, encompassing advisory services, insurance product commissions, and other financial planning activities. Contracts may be written, oral, or implied by customary business practices and are identified when both parties approve the agreement; each party can identify rights regarding the goods or services to be transferred, establish payment terms, the contract has commercial substance, and collection of payment is probable. A performance obligation is a promise in a contract to transfer a distinct good or service to the Customer. For ADS, performance obligations may include: ● Providing ongoing financial advisory services, ● Preparing statements of advice, ● Executing portfolio rebalancing, ● Facilitating the purchase of insurance products, and ● Offering other specialized financial and estate planning services. We evaluate these services to determine if they are distinct, considering whether the Customer can benefit from the service on its own or with other resources readily available to the Customer and if the promise to transfer the service is separately identifiable from other promises in the contract. The transaction price is the amount of consideration ADS expects to be entitled to in exchange for transferring the promised goods or services to the Customer. These services include fixed fees, commissions from insurance products, and variable consideration for performance-based fees. ADS estimates the amount of variable consideration to which it will be entitled in a manner that reflects the likelihood and magnitude of a revenue reversal. If a contract includes more than one performance obligation, ADS allocates the transaction price to each performance obligation based on its standalone selling price. When standalone selling prices are not directly observable, ADS estimates them using methods that may include cost-plus margin, market assessment, or residual approach, considering the Customer’s perceived value of each service. ADS recognizes revenue when (or as) a performance obligation is satisfied, i.e., when the control of the promised good or service is transferred to the Customer. For ongoing services, revenue is recognized over time, reflecting the continuous transfer of services. For services that are performed at a specific point in time, revenue is recognized when the service is completed. The pattern of revenue recognition is determined based on when the Customer obtains control of the promised good or service, which for advisory services is typically throughout the contract, and for transaction-based services (like insurance commissions or fees for specific planning activities), is at the point in time when the transaction is executed, or the service is rendered. If we receive payments before services, we defer and recognize them as revenue when satisfied with our performance obligation. Advisory revenue includes fees charged to clients in advisory accounts for which we are the licensed investment advisor. We bill advisory fees weekly. Note 2 - Summary of Significant Accounting Policies (continued) Investment and Margin Brokerage Business Alchemy Markets Ltd (Alchemy Malta) and Alchemy Prime Ltd (Alchemy UK) are providers of trading services and solutions specializing in over the counter (“OTC”) and exchange-traded markets for European markets. Malta Financial Services Authority (MFSA) regulates Alchemy Malta with authorized countries, including Austria, Belgium, Bulgaria, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Liechtenstein, Netherlands, Norway, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden. Financial Conduct Authority (FCA) regulates Alchemy UK with authorized countries such as England, Scotland, Wales, and Northern Ireland. The Company operates its brokerage business in two segments: retail and institutional (“clients” or “customers”). Through its retail and institutional segment, the Company provides its customers (individuals) around the world with access to a diverse range of global financial markets, including spot forex, precious metals, spread bets, and contracts for difference (“CFDs”) on currencies, commodities, indices, individual equities, cryptocurrencies, bonds, and interest rate products, as well as OTC options. The FCA defines a retail customer as a client who is not a professional or eligible counterparty. A professional client is an entity that must be authorized or regulated to operate in the financial markets. According to the MFSA, a retail client is a client who is not a professional client or an eligible counterparty. A professional client has the knowledge, experience, and expertise to assess the risks and make investment decisions. We recognize Trading Revenue through the principal model following the guidance outlined in ASC 606, Revenues from Contracts with Customers. The Company primarily generates revenue through market-making and trading execution services for its clients, known as Trading Revenues. The Trading revenue is the Company’s largest source of revenue. Trading revenue comprises trading revenue from the retail OTC business and advisory business. OTC trading includes forex trading (“forex”), precious metals trading, CFDs, and spread betting (in markets that do not prohibit such transactions), as well as other financial products. We realize gains or losses when we liquidate customer transactions. We revalue unrealized gains or losses on trading positions at prevailing market rates at the date of the balance sheet. We include them in Receivables from brokers, Payables to customers, and Payables to brokers on the Consolidated Balance Sheets. We record changes in net unrealized gains or losses in Trading Revenue on the Consolidated Statements of Operations and Comprehensive (Loss)/Income. We record Trading Revenue on a trade date basis. We also generate business through an agency model by earning commissions and spreads for executing customer trades. We book these revenues on a trade-date basis. The Company acts as an agent concerning clearing trades but is a principal on fees paid to introducing brokers. The Company does not assume any market-making risk concerning customer trades in this business. Net interest revenue consists primarily of the revenue generated by the Company’s cash and customer cash held at banks, as well as funds on deposit as collateral with the Company’s liquidity providers, less interest paid to the Company’s customers. We record interest revenue and interest expense when earned and incurred, respectively. 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 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. However, as of December 31, 2023, the majority of the cash balances was held with non-FDIC financial institutions in Malta, UK, and other countries. On December 31, 2023, and 2022, the Company had $ 31,316,461 264,829 Revenues For the fiscal year ending December 31, 2023, and 2022, the Company generated $ 12,754,900 6,453,731 101.81 Note 2 - Summary of Significant Accounting Policies (continued) Accounts Receivable At December 31, 2023, and 2022, the company’s top three (3) customers comprise roughly 98.79 82.99 Significant Acquisitions The Company completed the Acquisition of 100.00 966,379 1,362,594 The Company completed the Acquisition of the remaining 49.90 833,621 1,175,406 The Company estimated the total purchase price for the Acquisition(s) or Transaction(s) to be $ 2,538,000 100 Further, the Company, Kundnani, and the current management are responsible for making strategic and operational decisions for both APL and AML (“Targets”). As there is no quoted market for Series B Preferred convertible stock, and the Acquisition of 100 49.90 1,800,000 The net financial assets of 100 1,362,594 49.90 1,175,406 2,533,334 1,800,000 1.41 Table 1. Closing Acquisition Consideration Breakdown Series B Preferred convertible stock Issued for Purchase of APL and AML SCHEDULE OF ACQUISITION CONSIDERATION BREAKDOWN Net Financial Assets (Book Value) Purchase % Purchase Price ($) Type of Shares Price per Shares # of Shares Local Currency USD ($) Shares of APL £ 1,118,035 1,362,594 (1) 100.00% $ 1,362,594 Series B $ 1.41 966,379 AML € 2,255,556 2,351,192 (2) 49.90 $ 1,175,406 Series B $ 1.41 833,621 Total $ 2,538,000 1,800,000 (1) As of June 30, 2022, £1 = $ 1.2165 (2) As of November 30, 2022, €1 EUR = $ 1.042 Under ASC 805-50-15-6, based on the ownership of Kundnani and the management structure post-acquisition, we believe the following guidance in the transactions between entities under common control subsections applies to combinations between entities or businesses under common control: a) The Seller (APHL or Kundnani) transfers its controlling interest in APL and AML to the Company controlled by the Seller, directly or indirectly through his ownership as an individual or through APHL. This transaction is a legal organization change, but not the reporting entity. The reporting entity remains the Company. The SEC staff’s conclusions expressed during the deliberations in EITF 02-5 that common control exists between (or among) separate entities in the following situations: An individual or enterprise holds more than 50% of the voting ownership interest of each entity. A group of shareholders has more than 50% of the voting ownership interest of each entity, and contemporary written evidence of an agreement to vote a majority of the entities’ shares in concert exists. Kundnani meets these criteria. We have accounted for the Acquisition under the acquisition method of accounting per ASC 805, with the Company treated as the accounting acquirer and Targets treated as the “acquired” Company for financial reporting purposes. We determine the Company an accounting acquirer based on the following facts: (i) after the Acquisition(s), shareholders of the Company held the majority of the voting interest of the combined Company; (ii) the Board of Directors of the Company possess majority control of the Board of Directors of the combined Company; and (iii) members of the management of the Company are responsible for the management of the combined Company. As such, we have treated the financial statements of the Company as the historical financial statements of the combined Company. The Company will present consolidated or combined financial statements in place of financial statements of individual entities. We have identified the Company as the legal acquirer, as it is the entity that issued securities. Comparatively, we have identified Targets as the legal acquiree, the entity whose equity interests are acquired. Note 2 - Summary of Significant Accounting Policies (continued) We have recognized Targets ‘assets and liabilities as their carrying amounts in the combined financial statements of the controlling party, the Company, immediately before the Acquisition. This approach does not necessitate a fair value adjustment or a recognition of goodwill that would typically follow a standard business combination. Therefore, we have recorded assets and liabilities at book value. The transaction’s equity structure involves the issuance of Series B preferred convertible stock valued at $ 2,538,000 The post-acquisition consolidation process eliminates any existing intercompany transactions or balances between the Company and Target(s). Although the initial recognition does not adjust assets and liabilities to fair value, the Company evaluates intangible assets in Target’s financial statements on December 31, 2023. AML Purchase Price Allocation AML’s Balance Sheet as of November 30, 2023 (Acquisition Date): SCHEDULE OF PURCHASE PRICE ALLOCATION Description Book Value, $ Assets: Cash and cash equivalents (1) 3,215,638 Prepaid 5,277 Financial Assets through profit and less (2) 1,070,795 Related party guarantee (3) 1,340,432 Accrued income 1,545,557 Tax receivable (4) 175,538 Capitalized software, net 295,391 Fixed assets (5) 2,391 Total assets: $ 7,651,019 Liabilities: Accounts Payable (6) 173,060 Financial liability at fair value through profit and loss (7) 515,906 Current liabilities - Creditors (11) Customer funds (8) 2,773,824 Deferred tax liabilities (9) 348,570 Total liabilities $ 3,811,360 Net assets, (A) 3,839,660 Accumulated other comprehensive income (loss), (B) 53,605 Purchase Price, 833,621 1.41 1,175,406 Increase in APIC (A) – (B) – (C) $ 2,610,648 APL Purchase Price Allocation APL’s Balance Sheet as of November 30, 2023 (Acquisition Date): Description Book Value, $ Assets: Cash and cash equivalents, including cash at liquidity provider (1) 28,562,337 Fixed assets (2) 157,520 Prepaid 405,702 Total assets: $ 29,125,559 Liabilities: Deferred Tax (9) 430,142 Current liabilities - Creditors (10) 874,636 Customer funds (8) 26,239,126 Related party advances 2,500,619 Total liabilities $ 30,044,523 Net assets (A) (918,964 ) Accumulated other comprehensive income (loss), (B) (5,539 ) Purchase Price, 966,379 1.41 1,362,594 Increase in APIC (A) – (B) – (C) $ (2,276,019 ) (1) We recognize cash and cash equivalents held by AML and APL and deposits in bank accounts and liquidity providers that can be accessed on demand or within 90 days. (2) Financial assets at fair values for AML through profit and loss are derivative contracts in favor of AML. They are included in our other current assets in the consolidated balance sheet as of November 30, 2023. We determine financial assets at fair values by reference to market prices or rates quoted at the end of the reporting period. Observable market prices or rates support the valuation techniques since their variables include only data from observable markets. We categorize AML’s derivative financial instruments as level 2. Note 2 - Summary of Significant Accounting Policies (continued) (3) Guarantee provided by Alchemy BVI as a parent to AML for any shortfall in the net capital. (4) Estimated overpaid tax to Commissioner Tax Revenue, Malta. (5) All property and equipment are initially recorded at historical cost and included in our fixed assets, net in the consolidated balance sheet as of November 30, 2023. Historical cost includes expenditures directly attributable to the Acquisition of the items. We calculate depreciation using the straight-line method to allocate their cost or revalued amounts to their residual values over their estimated useful lives. (6) Trade and other payables comprise obligations to pay for goods or services acquired from suppliers in the ordinary course of business. Accounts payable are classified as current liabilities if payment is due within one year or less (or in the normal operating cycle of the business if longer). If not, they are presented as non-current liabilities. (7) Financial liabilities at fair values for AML through profit and loss are derivative contracts against AML. They are included in our other current assets in the consolidated balance sheet as of November 30, 2023. We determine financial liabilities at fair values by reference to market prices or rates quoted at the end of the reporting period. Observable market prices or rates support the valuation techniques since their variables include only data from observable markets. We categorize AML’s derivative financial instruments as level 2. (8) Customer net trading deposits funds placed with the Company by clients intended to trade FX, securities, or other investment activities. (9) We recognize deferred tax using the liability method on temporary differences between the tax bases of assets and liabilities and their carrying amounts in the financial statements. We include deferred tax liabilities in our consolidated balance sheet as of November 30, 2023. However, deferred tax liabilities are not recognized if they arise from the initial recognition of goodwill; deferred tax is not accounted for if it stems from the initial recognition of an asset or liability in a transaction other than a business combination that at the time of the transaction affects neither accounting nor taxable profit or loss. Deferred tax is determined using tax rates (and Malta laws) that have been enacted or substantially enacted by the end of the reporting period and are expected to apply when the related deferred tax asset is realized, or the deferred tax liability is settled. (10) Short-term borrowings are primarily composed of lines of credit and short-term loans from financial institutions. 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 expenditure. The GAAP accounting standards require us to expend all research and development expenditures as incurred. For the fiscal year ending December 31, 2023, and 2022, the Company incurred $ 0 1,800 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 when the asset’s carrying value exceeds the fair value. There are no Note 2 - Summary of Significant Accounting Policies (continued) Provision for Income Taxes The provision for

MANAGEMENT_S PLANS

MANAGEMENT’S PLANS	12 Months Ended
MANAGEMENT’S PLANS	Dec. 31, 2023
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, 2023, and 2022, the accumulated deficit was $ 2,643,647 4,216,823 11,260,603 345,269 During the fiscal year ending December 31, 2023, and 2022, the Company incurred a net profit and a net loss of $ 1,573,176 1,069,267 Since its inception, the Company has sustained recurring losses and negative cash flows from operations. As of December 31, 2023, the Company had $ 31,316,461 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 if 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 2023.

CAPITALIZED SOFTWARE COSTS

CAPITALIZED SOFTWARE COSTS	12 Months Ended
CAPITALIZED SOFTWARE COSTS	Dec. 31, 2023
Capitalized Software Costs
CAPITALIZED SOFTWARE COSTS	NOTE 4. CAPITALIZED SOFTWARE COSTS During the fiscal year ending December 31, 2023, and 2022, the estimated remaining weighted-average useful life of the Company’s capitalized software was three ( 3 At December 31, 2023, and 2022, the gross capitalized software assets were $ 1,851,758 1,586,989 1,052,059 825,347 799,699 761,642 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. We do not estimate any amortization expense in 2024 and beyond.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
RELATED PARTY TRANSACTIONS	Dec. 31, 2023
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. For the fiscal year ending December 31, 2023, and 2022, FRH Prime has generated volume rebates of $ 0 1,861 Between February 22, 2016, and April 24, 2017, the Company borrowed $ 1,000,000 April 24, 2019 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 NOTE 5. RELATED PARTY TRANSACTIONS (continued) In September 2022, the Company issued 30,000,000 300,000 5,000,000 60,000 In January 2023, the Company issued 115,000,000 550,000 In January 2023, Eaglstein and Firoz transferred 1,100,000 400,000 4,000,000 1,500,000 1,500,000 1,000,000 On September 30, 2023, the Company signed the definitive agreement with Alchemy Group, where the Company acquired 100 100 49.90 On November 30, 2023, the Company purchased 499 833,621 100.00 On November 30, 2023, the Company purchased one hundred percent ( 100.00 966,379 Kundnani, a related party, purchased 2,500,000 2.5 Kundnani, a related party, purchased 50,000,000 5.5 In December 2023, Susan Eaglstein, mother of Mitchel Eaglstein, the Company’s CEO, provided $ 20,000 10,000

LINE OF CREDIT

LINE OF CREDIT	12 Months Ended
LINE OF CREDIT	Dec. 31, 2023
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 60,742 47,369

NOTES PAYABLE _ RELATED PARTY

NOTES PAYABLE – RELATED PARTY	12 Months Ended
NOTES PAYABLE – RELATED PARTY	Dec. 31, 2023
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 April 24, 2019, and June 30, 2019 0.10 0.05 6 June 30, 2021 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 20,651 SBA Loan On May 22, 2020, the Company received hundred and forty-four thousand nine hundred and 00/100 Dollars ($ 144,900 707 3.75 144,900 122,689 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 On December 27, 2023, the Company redeemed the Warrants on the following terms: i) the Company shall pay $ 100,000 this letter agreement (this “Letter Agreement”); ii) the Company shall pay $ 100,000 the Company shall issue to the Purchaser 5,000,000 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, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 8. COMMITMENTS AND CONTINGENCIES Office Facility and Other Operating Leases Irvine Lease, California, USA (Headquarter) Effective October 29, 2019, to the present, 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 if needed. The new rent payment or membership fee for the Irvine Office is $95 per month compared to the previous rent payment or membership fee for the New York Office of $890 per month as the General and administrative expenses. Limassol, Cyprus Lease (Europe Office) From February 2019 to July 2023, the Company leased office space in Limassol District, Cyprus, from an unrelated party for a year. The office’s monthly rent payment is $ 1,750 3,500 3,500 6,300 Limassol, Cyprus Lease, Europe (Ecastica) From October 2023 to January 2024, the Company leased office space in the Limassol District, Cyprus, for a specific purpose. This space was intended for our subsidiary, Alchemytech Ltd, to be established in Cyprus in March 2024. The monthly rent payment for this office was approximately $ 1,000 6,300 Chelyabinsk, Russia (Terminated) 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 Right-of-Use Assets and Lease Liabilities The Company has entered into operating lease agreements for its facilities and equipment. The right-of-use asset (ROU) is measured at the present value of the lease payments over the lease term, adjusted for lease incentives, initial direct costs, and any lease payments made at or before the commencement date. As of December 31, 2023, the ROU: $ 39,683 36,419 3,264 42,390 The Company determines the lease term as the non-cancelable period of the lease, together with periods covered by an option to extend the lease if it is reasonably certain to be exercised and periods covered by an option to terminate the lease if it is reasonably certain not to be exercised. The discount rate of 10.00 The Company has included all rental expenses in the General and Administrative costs. 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 15,000 Accrued Interest At December 31, 2023, and December 31, 2022, the cumulative accrued interest for SBA and other loans defined as an accrued non-current was $ 33,062 14,703 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 From inception to date, the Company’s officers are paid as independent contractors, as a result, as of December 31, 2023, therefore the Company believes payroll tax liabilities are not estimated. The Company’s federal taxes are acceptable to Internal Revenue Services.

STOCKHOLDERS_ DEFICIT

STOCKHOLDERS’ DEFICIT	12 Months Ended
STOCKHOLDERS’ DEFICIT	Dec. 31, 2023
Equity [Abstract]
STOCKHOLDERS’ DEFICIT	NOTE 9. 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, the Company had no equity compensation plans. On February 21, 2024, our Board unanimously approved the Corporate Actions. In order to eliminate the costs and management time involved in holding a special meeting and in order to effect the actions disclosed herein as quickly as possible in order to accomplish the purposes of our Company, we chose to obtain the written consent of a majority of the Company’s voting power to approve the actions described in this Information Statement in accordance with Sections 228 and 242 of the Delaware General Corporation Law (the “DGCL”) and our bylaws. On February 21, 2024, the Approving Stockholders approved, by written consent, the Corporate Actions. The Approving Stockholders (common stock only) own 280,102,413 72% On March 12, 2024, 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 21, 2024 (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 500,000,000 1,000,000,000 2. To authorize our Board of Directors, in its discretion, to amend our articles of incorporation not later than June 30, 2024, to effect a Reverse Stock Split of all outstanding shares of our common stock in a ratio of not less than 1 for 10 and not more than 1 for 50 3. To approve the Company’s 2023 Stock Incentive Plan (the “2023 Stock Incentive Plan”). NOTE 9. STOCKHOLDERS’ DEFICIT (continued) Since the Board and the holders of a majority of the voting power of the Company’s issued and outstanding shares of capital stock have voted in favor of the Corporate Actions, all corporate actions necessary to authorize the Corporate Actions have been taken. We expect that each of the Corporate Actions will become effective on or about the 20th calendar day after the date on which this Information Statement and the accompanying notice are mailed to our stockholders. Our Board retains the authority to abandon either or both of the Corporate Actions for any reason at any time prior to the effective date of the respective Corporate Action. As of December 31, 2023, and December 31, 2022, the Company’s authorized capital stock consists of 10,000,000 0.0001 500,000,000 0.0001 As of December 31, 2023, and December 31, 2022, the Company had 388,584,729 211,275,550 As of December 31, 2023 and December 31, 2022, the Company had 6,500,000 4,000,000 As of December 31, 2023 and December 31, 2022, the Company had 1,800,000 0 The Sereis A 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. The Series B Preferred Stock is non-dilutive and is not subject to stock splits or any other adjustments to the Company’s common stock. Each share of Series B Preferred Stock can be converted into 100 Series B Preferred Stock is entitled to one (1) vote per share on all matters presented to stockholders for action. As a result, 1,800,000 Series B Preferred Shares represent a 0.25% voting percentage on a fully diluted vote per share basis. Series A Preferred Stock On December 12, 2016, the Board agreed to issue 2,600,000 400,000 1,000,000 4,000,000 In January 2023, Eaglstein and Firoz transferred 1,100,000 400,000 4,000,000 1,500,000 1,500,000 1,000,000 On November 30, 2023, the Company issued 2,500,000 2,500,000 The Company will receive $ 2,500,000 1.00 Series B Preferred Stock On November 30, 2023, the Company issued 1,800,000 2,538,000 49.90 100 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 NOTE 9. STOCKHOLDERS’ DEFICIT (continued) 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 NOTE 9. STOCKHOLDERS’ DEFICIT (continued) Effective June 3, 2020, the Company issued 2,745,053 0.25 686,263 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 NOTE 9. STOCKHOLDERS’ DEFICIT (continued) 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 On January 25, 2023, the Company issued 5,309,179 60,525 On January 25, 2023, the Company issued 115,000,000 550,000 On March 28, 2023, the Company issued 2,000,000 20,000 On November 30, 2028, the Company issued 50,000,000 5,500,000 On December 27, 2023, the Company issued 5,000,000 90,000

COMPREHENSIVE INCOME

COMPREHENSIVE INCOME	12 Months Ended
COMPREHENSIVE INCOME	Dec. 31, 2023
Equity [Abstract]
COMPREHENSIVE INCOME	NOTE 10. COMPREHENSIVE INCOME The Company’s other comprehensive income (OCI) consists of foreign currency translation adjustments from those subsidiaries not using the U.S. dollar as their functional currency. The following table shows the changes in AOCI by component for 2023 and 2022: SCHEDULE OF CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME Accumulated Comprehensive Income: Cumulative Foreign Currency Translation Balance as of December 31, 2021 $ (706 ) Other comprehensive income (loss) attributed to ADS 18,250 Total other comprehensive income (loss) 18,250 Balance as of December 31, 2022 17,544 Other comprehensive income (loss), attributed to ADS 25,761 Other comprehensive income (loss), attributed to AML 208,618 Other comprehensive income (loss), attributed to APL (26,695 ) Total other comprehensive income (loss) 207,684 Balance as of December 31, 2023 $ 225,228

WARRANTS

WARRANTS	12 Months Ended
WARRANTS	Dec. 31, 2023
Warrants
WARRANTS	NOTE 11. WARRANTS The Company issued 2,214,286 71,521 1,000,000 3 0.30 5,000,000 90,000 100,000 100,000

INCOME TAXES

INCOME TAXES	12 Months Ended
INCOME TAXES	Dec. 31, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 12. INCOME TAXES Our income tax expenses, deferred tax assets and liabilities, and liabilities for unrecognized tax benefits reflect management’s best estimate of current and future taxes to be paid. We are subject to income taxes in the United States and numerous foreign jurisdictions, namely Malta, the United Kingdom, and Australia. Significant judgments and estimates are required in the determination of the consolidated income tax expense. 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. In evaluating our ability to recover our deferred tax assets in the jurisdiction from which they arise, we consider all available positive and negative evidence, including scheduled reversals of deferred tax liabilities, projected future taxable income, tax-planning strategies, and results of recent operations. In projecting future taxable income, we begin with historical results adjusted for the results of discontinued operations and incorporate assumptions about the amount of future state, federal, and foreign pretax operating income adjusted for items that do not have tax consequences. The assumptions about future taxable income require the use of significant judgment and are consistent with the plans and estimates we are using to manage the underlying businesses. In evaluating the objective evidence that historical results provide, we consider three years of cumulative operating income (loss). The calculation of our tax liabilities involves dealing with uncertainties in the application of complex tax laws and regulations in a multitude of jurisdictions across our global operations. ASC 740 states that a tax benefit from an uncertain tax position may be recognized when it is more likely than not that the position will be sustained upon examination, including resolutions of any related appeals or litigation processes, based on the technical merits. We record uncertain tax positions in accordance with ASC 740 on the basis of a two-step process in which (1) we determine whether it is more likely than not that the tax positions will be sustained on the basis of the technical merits of the position and (2) for those tax positions that meet the more-likely-than-not recognition threshold, we recognize the largest amount of tax benefit that is more than fifty percent (50.00%) likely to be realized upon ultimate settlement with the related tax authority. 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. We consider the earnings of certain non-U.S. subsidiaries to be indefinitely invested outside the United States on the basis of estimates that future domestic cash generation will be sufficient to meet future domestic cash needs and our specific plans for reinvestment of those subsidiary earnings. If we decide to repatriate the foreign earnings, we will need to adjust our income tax provision in the period we determined that the earnings will no longer be indefinitely invested outside the United States. The income tax provision for FDCTech as a standalone is summarized as follows: SCHEDULE OF PROVISION FOR INCOME TAXES Income Tax Deferred Tax Assets/Liability December 31, 2023 December 31, 2022 Book value Tax value Book value Tax value Income (Loss) per Books M-1 Differences: 230,010 48,302 (1,067,350 ) (224,144 ) Stock/options issued for services 176,525 37,070 476,746 100,117 Depreciation and amortization 236,413 49,647 162,945 34,218 Tax income (loss) 642,948 135,019 (427,659 ) (89,808 ) Prior Year NOL (exclude effect of state tax) (1,395,876 ) (293,134 ) (968,217 ) (203,325 ) Cumulative NOL (752,928 ) (158,115 ) (1,395,876 ) (293,134 ) SCHEDULE OF DEFERRED TAX ASSETS December 31, 2023 December 31, 2022 Net operating loss carry forwards 158,115 293,134 Stock/options issued for services 37,070 100,117 Depreciation and amortization 49,647 34,218 Valuation allowance (244,832 ) (427,469 ) Total - - Tax at statutory rate ( 21 48,302 (224,144 ) State tax benefit, net of federal tax effect - - Change in valuation allowance (48,302 ) 224,144 Total - - In 2023 and 2022, the Company as a standalone, excluding its subsidiaries, had pre-tax income and losses of $ 230,010 1,067,350 1,395,876 1,395,876 Note 12. Income Taxes (continued) We believe that it is more likely than not that the benefit from certain state NOL carryforwards will not be realized. If we realize NOL carryforwards for in fiscal year ended December 31, 2023, our taxable pre-tax income of $ 230,010 1,165,866 . If our assumptions change and we determine that we will be able to realize these NOLs, the tax benefits related to any reversal of the valuation allowance on deferred tax assets as of December 31, 2023, will be accounted for as follows: approximately $ 1,395,876 1,395,876 If we are unable to realize the benefits of NOL carry forwards, in recognition of this risk, we have provided a valuation allowance of $ 244,832 For the years ended December 31, 2023, and 2022, 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 expenses 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 2023 and 2022. The Company was not subject to tax examination by authorities in the United States before 2016. The State Franchise Tax return for 2023 and 2022 has been submitted and accepted by Delaware State Franchise Tax Board. Currently, the Company does not have any ongoing tax examinations.

OFF-BALANCE SHEET ARRANGEMENTS

OFF-BALANCE SHEET ARRANGEMENTS	12 Months Ended
OFF-BALANCE SHEET ARRANGEMENTS	Dec. 31, 2023
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, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 14. SUBSEQUENT EVENTS The Company had evaluated subsequent events through October 15, 2024, when these financial statements were available to be issued. On January 4, 2024, for extraordinary services rendered to the Company, and in consideration for a loan (Susan E. Eaglstein, a related party), the Board issued shares of Series B Preferred Stock to the following officers’, directors’, consultant, and lender at a value of $ 1.41 SCHEDULE OF SHARES ISSUED TO RELATED PARTY AND BOARD MEMBERS Name Share Amount Value Mitchell M Eaglstein 150,000 $ 211,500 Imran Firoz 150,000 $ 211,500 FRH Group Corporation 50,000 $ 70,500 William B. Barnett 10,000 $ 14,100 Susan E. Eaglstein 10,000 $ 14,100 Gope S. Kundnani 50,000 $ 70,500 Total 420,000 $ 592,200 On January 30, 2024, per subscription agreements and in consideration for cash, the Company agreed to issue shares of Series B Preferred Stock to the following related party at a value of $ 1.41 Name Share Amount Value Gope S. Kundnani 70,922 $ 100,000 Gope S. Kundnani 70,922 $ 100,000 Total 141,844 $ 200,000 On January 25, 2024, the Company received $ 100,000 70,922 100,000 On January 30, 2024, the Board of Directors adopts and approves the rescission and cancellation of (i) 1,000,000 1,000,000 NOTE 14. SUBSEQUENT EVENTS (continued) On February 21, 2024, our Board unanimously approved the Corporate Actions. In order to eliminate the costs and management time involved in holding a special meeting and in order to effect the actions disclosed herein as quickly as possible in order to accomplish the purposes of our Company, we chose to obtain the written consent of a majority of the Company’s voting power to approve the actions described in this Information Statement in accordance with Sections 228 and 242 of the Delaware General Corporation Law (the “DGCL”) and our bylaws. On February 21, 2024, the Approving Stockholders approved, by written consent, the Corporate Actions. The Approving Stockholders (common stock only) own 280,102,413 shares, representing 72% On March 12, 2024, 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 21, 2024 (the “Record Date”) of the common stock, $ 0.0001 4. To amend our certificate of incorporation, as amended (the “Certificate”), to increase the number of authorized shares of common stock from 500,000,000 1,000,000,000 5. To authorize our Board of Directors, in its discretion, to amend our articles of incorporation not later than June 30, 2024, to effect a Reverse Stock Split of all outstanding shares of our common stock in a ratio of not less than 1 for 10 and not more than 1 for 50 6. To approve the Company’s 2023 Stock Incentive Plan (the “2023 Stock Incentive Plan”) In March 2024, the Company established a wholly owned subsidiary, Alchemytech Ltd, a Cyprus company, to provide technology and other services to the European market. The Company extended the Limassol, Cyprus Lease, Europe (Ecastica) lease to April 2025. In April 2024, the Company terminated the letter of intent to acquire a community bank in Iowa. As part of the termination, the Company shall pay the community bank a sum of $ 100,000 15,000 10,000 In May 2024, Mitchell M. Eaglstein, CEO, was appointed as the CEO of Alchemy Markets Ltd. (AML) to oversee operations in Malta.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
Summary of Significant Accounting Policies (Policies)	Dec. 31, 2023
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. However, as of December 31, 2023, the majority of the cash balances was held with non-FDIC financial institutions in Malta, UK, and other countries. On December 31, 2023, and 2022, the Company had $ 31,316,461 264,829 Note 2 – Summary of Significant Accounting Policies (continued)
Accounts Receivable	Accounts Receivable Accounts Receivable primarily represent the amount due from seventeen (17) technology 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, 2023, and 2022, the Management determined that the allowance for doubtful accounts was $ 175,640 121,987 51,653 19,884
Sales, Marketing, and Advertising	Sales, Marketing, and Advertising The Company recognizes sales, marketing, and advertising expenses when incurred. The Company incurred $ 1,512,790 and $ 382,864 in sales, marketing, and advertising costs (“sales and marketing”) for the fiscal year ending December 31, 2023, and 2022, respectively. The sales and marketing costs increased in fiscal 2023 due to an increase in sales and marketing expenses related to margin brokerage business. During fiscal 2022, the sales and marketing costs mainly included stock-based payment to marketing and branding consultants, travel costs for tradeshows, customer meetings, online marketing on industry websites, press releases, and public relations activities. The sales, marketing, and advertising expenses represented 11.86 5.93 % of the sales for the fiscal year ending December 31, 2023, and 2022, respectively.
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 considerations 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”), 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, Digital Assets Platform (“Digital Assets Web Trader Platform”), and other digital assets-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 with 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 a contract with a customer with an original term of one year and expects the customer to renew for a second year, the Company will 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. Note 2 - Summary of Significant Accounting Policies (continued) 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. 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. Wealth Management AD Advisory Services Pty (ADS), the Company’s wealth management revenue, primarily consists of advisory revenue, commission revenue from insurance products, fees to prepare the statement of advice, rebalancing portfolio, and other financial planning activities. ADS is authorized and regulated by the Australian Securities & Investments Commission (ASIC) to conduct licensing activities in Australia. Note 2 - Summary of Significant Accounting Policies (continued) ASC 606 establishes a five-step model for revenue recognition aimed at enhancing comparability and transparency across entities, industries, and capital markets. The Company only recognizes revenue that reflects the transfer of promised goods or services to customers in exchange for the consideration to which the entity expects to be entitled. For ADS, a contract is an agreement between ADS and a client that creates enforceable rights and obligations, encompassing advisory services, insurance product commissions, and other financial planning activities. Contracts may be written, oral, or implied by customary business practices and are identified when both parties approve the agreement; each party can identify rights regarding the goods or services to be transferred, establish payment terms, the contract has commercial substance, and collection of payment is probable. A performance obligation is a promise in a contract to transfer a distinct good or service to the Customer. For ADS, performance obligations may include: ● Providing ongoing financial advisory services, ● Preparing statements of advice, ● Executing portfolio rebalancing, ● Facilitating the purchase of insurance products, and ● Offering other specialized financial and estate planning services. We evaluate these services to determine if they are distinct, considering whether the Customer can benefit from the service on its own or with other resources readily available to the Customer and if the promise to transfer the service is separately identifiable from other promises in the contract. The transaction price is the amount of consideration ADS expects to be entitled to in exchange for transferring the promised goods or services to the Customer. These services include fixed fees, commissions from insurance products, and variable consideration for performance-based fees. ADS estimates the amount of variable consideration to which it will be entitled in a manner that reflects the likelihood and magnitude of a revenue reversal. If a contract includes more than one performance obligation, ADS allocates the transaction price to each performance obligation based on its standalone selling price. When standalone selling prices are not directly observable, ADS estimates them using methods that may include cost-plus margin, market assessment, or residual approach, considering the Customer’s perceived value of each service. ADS recognizes revenue when (or as) a performance obligation is satisfied, i.e., when the control of the promised good or service is transferred to the Customer. For ongoing services, revenue is recognized over time, reflecting the continuous transfer of services. For services that are performed at a specific point in time, revenue is recognized when the service is completed. The pattern of revenue recognition is determined based on when the Customer obtains control of the promised good or service, which for advisory services is typically throughout the contract, and for transaction-based services (like insurance commissions or fees for specific planning activities), is at the point in time when the transaction is executed, or the service is rendered. If we receive payments before services, we defer and recognize them as revenue when satisfied with our performance obligation. Advisory revenue includes fees charged to clients in advisory accounts for which we are the licensed investment advisor. We bill advisory fees weekly. Note 2 - Summary of Significant Accounting Policies (continued) Investment and Margin Brokerage Business Alchemy Markets Ltd (Alchemy Malta) and Alchemy Prime Ltd (Alchemy UK) are providers of trading services and solutions specializing in over the counter (“OTC”) and exchange-traded markets for European markets. Malta Financial Services Authority (MFSA) regulates Alchemy Malta with authorized countries, including Austria, Belgium, Bulgaria, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Liechtenstein, Netherlands, Norway, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden. Financial Conduct Authority (FCA) regulates Alchemy UK with authorized countries such as England, Scotland, Wales, and Northern Ireland. The Company operates its brokerage business in two segments: retail and institutional (“clients” or “customers”). Through its retail and institutional segment, the Company provides its customers (individuals) around the world with access to a diverse range of global financial markets, including spot forex, precious metals, spread bets, and contracts for difference (“CFDs”) on currencies, commodities, indices, individual equities, cryptocurrencies, bonds, and interest rate products, as well as OTC options. The FCA defines a retail customer as a client who is not a professional or eligible counterparty. A professional client is an entity that must be authorized or regulated to operate in the financial markets. According to the MFSA, a retail client is a client who is not a professional client or an eligible counterparty. A professional client has the knowledge, experience, and expertise to assess the risks and make investment decisions. We recognize Trading Revenue through the principal model following the guidance outlined in ASC 606, Revenues from Contracts with Customers. The Company primarily generates revenue through market-making and trading execution services for its clients, known as Trading Revenues. The Trading revenue is the Company’s largest source of revenue. Trading revenue comprises trading revenue from the retail OTC business and advisory business. OTC trading includes forex trading (“forex”), precious metals trading, CFDs, and spread betting (in markets that do not prohibit such transactions), as well as other financial products. We realize gains or losses when we liquidate customer transactions. We revalue unrealized gains or losses on trading positions at prevailing market rates at the date of the balance sheet. We include them in Receivables from brokers, Payables to customers, and Payables to brokers on the Consolidated Balance Sheets. We record changes in net unrealized gains or losses in Trading Revenue on the Consolidated Statements of Operations and Comprehensive (Loss)/Income. We record Trading Revenue on a trade date basis. We also generate business through an agency model by earning commissions and spreads for executing customer trades. We book these revenues on a trade-date basis. The Company acts as an agent concerning clearing trades but is a principal on fees paid to introducing brokers. The Company does not assume any market-making risk concerning customer trades in this business. Net interest revenue consists primarily of the revenue generated by the Company’s cash and customer cash held at banks, as well as funds on deposit as collateral with the Company’s liquidity providers, less interest paid to the Company’s customers. We record interest revenue and interest expense when earned and incurred, respectively.
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 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. However, as of December 31, 2023, the majority of the cash balances was held with non-FDIC financial institutions in Malta, UK, and other countries. On December 31, 2023, and 2022, the Company had $ 31,316,461 264,829 Revenues For the fiscal year ending December 31, 2023, and 2022, the Company generated $ 12,754,900 6,453,731 101.81 Note 2 - Summary of Significant Accounting Policies (continued) Accounts Receivable At December 31, 2023, and 2022, the company’s top three (3) customers comprise roughly 98.79 82.99 Significant Acquisitions The Company completed the Acquisition of 100.00 966,379 1,362,594 The Company completed the Acquisition of the remaining 49.90 833,621 1,175,406 The Company estimated the total purchase price for the Acquisition(s) or Transaction(s) to be $ 2,538,000 100 Further, the Company, Kundnani, and the current management are responsible for making strategic and operational decisions for both APL and AML (“Targets”). As there is no quoted market for Series B Preferred convertible stock, and the Acquisition of 100 49.90 1,800,000 The net financial assets of 100 1,362,594 49.90 1,175,406 2,533,334 1,800,000 1.41 Table 1. Closing Acquisition Consideration Breakdown Series B Preferred convertible stock Issued for Purchase of APL and AML SCHEDULE OF ACQUISITION CONSIDERATION BREAKDOWN Net Financial Assets (Book Value) Purchase % Purchase Price ($) Type of Shares Price per Shares # of Shares Local Currency USD ($) Shares of APL £ 1,118,035 1,362,594 (1) 100.00% $ 1,362,594 Series B $ 1.41 966,379 AML € 2,255,556 2,351,192 (2) 49.90 $ 1,175,406 Series B $ 1.41 833,621 Total $ 2,538,000 1,800,000 (1) As of June 30, 2022, £1 = $ 1.2165 (2) As of November 30, 2022, €1 EUR = $ 1.042 Under ASC 805-50-15-6, based on the ownership of Kundnani and the management structure post-acquisition, we believe the following guidance in the transactions between entities under common control subsections applies to combinations between entities or businesses under common control: a) The Seller (APHL or Kundnani) transfers its controlling interest in APL and AML to the Company controlled by the Seller, directly or indirectly through his ownership as an individual or through APHL. This transaction is a legal organization change, but not the reporting entity. The reporting entity remains the Company. The SEC staff’s conclusions expressed during the deliberations in EITF 02-5 that common control exists between (or among) separate entities in the following situations: An individual or enterprise holds more than 50% of the voting ownership interest of each entity. A group of shareholders has more than 50% of the voting ownership interest of each entity, and contemporary written evidence of an agreement to vote a majority of the entities’ shares in concert exists. Kundnani meets these criteria. We have accounted for the Acquisition under the acquisition method of accounting per ASC 805, with the Company treated as the accounting acquirer and Targets treated as the “acquired” Company for financial reporting purposes. We determine the Company an accounting acquirer based on the following facts: (i) after the Acquisition(s), shareholders of the Company held the majority of the voting interest of the combined Company; (ii) the Board of Directors of the Company possess majority control of the Board of Directors of the combined Company; and (iii) members of the management of the Company are responsible for the management of the combined Company. As such, we have treated the financial statements of the Company as the historical financial statements of the combined Company. The Company will present consolidated or combined financial statements in place of financial statements of individual entities. We have identified the Company as the legal acquirer, as it is the entity that issued securities. Comparatively, we have identified Targets as the legal acquiree, the entity whose equity interests are acquired. Note 2 - Summary of Significant Accounting Policies (continued) We have recognized Targets ‘assets and liabilities as their carrying amounts in the combined financial statements of the controlling party, the Company, immediately before the Acquisition. This approach does not necessitate a fair value adjustment or a recognition of goodwill that would typically follow a standard business combination. Therefore, we have recorded assets and liabilities at book value. The transaction’s equity structure involves the issuance of Series B preferred convertible stock valued at $ 2,538,000 The post-acquisition consolidation process eliminates any existing intercompany transactions or balances between the Company and Target(s). Although the initial recognition does not adjust assets and liabilities to fair value, the Company evaluates intangible assets in Target’s financial statements on December 31, 2023. AML Purchase Price Allocation AML’s Balance Sheet as of November 30, 2023 (Acquisition Date): SCHEDULE OF PURCHASE PRICE ALLOCATION Description Book Value, $ Assets: Cash and cash equivalents (1) 3,215,638 Prepaid 5,277 Financial Assets through profit and less (2) 1,070,795 Related party guarantee (3) 1,340,432 Accrued income 1,545,557 Tax receivable (4) 175,538 Capitalized software, net 295,391 Fixed assets (5) 2,391 Total assets: $ 7,651,019 Liabilities: Accounts Payable (6) 173,060 Financial liability at fair value through profit and loss (7) 515,906 Current liabilities - Creditors (11) Customer funds (8) 2,773,824 Deferred tax liabilities (9) 348,570 Total liabilities $ 3,811,360 Net assets, (A) 3,839,660 Accumulated other comprehensive income (loss), (B) 53,605 Purchase Price, 833,621 1.41 1,175,406 Increase in APIC (A) – (B) – (C) $ 2,610,648 APL Purchase Price Allocation APL’s Balance Sheet as of November 30, 2023 (Acquisition Date): Description Book Value, $ Assets: Cash and cash equivalents, including cash at liquidity provider (1) 28,562,337 Fixed assets (2) 157,520 Prepaid 405,702 Total assets: $ 29,125,559 Liabilities: Deferred Tax (9) 430,142 Current liabilities - Creditors (10) 874,636 Customer funds (8) 26,239,126 Related party advances 2,500,619 Total liabilities $ 30,044,523 Net assets (A) (918,964 ) Accumulated other comprehensive income (loss), (B) (5,539 ) Purchase Price, 966,379 1.41 1,362,594 Increase in APIC (A) – (B) – (C) $ (2,276,019 ) (1) We recognize cash and cash equivalents held by AML and APL and deposits in bank accounts and liquidity providers that can be accessed on demand or within 90 days. (2) Financial assets at fair values for AML through profit and loss are derivative contracts in favor of AML. They are included in our other current assets in the consolidated balance sheet as of November 30, 2023. We determine financial assets at fair values by reference to market prices or rates quoted at the end of the reporting period. Observable market prices or rates support the valuation techniques since their variables include only data from observable markets. We categorize AML’s derivative financial instruments as level 2. Note 2 - Summary of Significant Accounting Policies (continued) (3) Guarantee provided by Alchemy BVI as a parent to AML for any shortfall in the net capital. (4) Estimated overpaid tax to Commissioner Tax Revenue, Malta. (5) All property and equipment are initially recorded at historical cost and included in our fixed assets, net in the consolidated balance sheet as of November 30, 2023. Historical cost includes expenditures directly attributable to the Acquisition of the items. We calculate depreciation using the straight-line method to allocate their cost or revalued amounts to their residual values over their estimated useful lives. (6) Trade and other payables comprise obligations to pay for goods or services acquired from suppliers in the ordinary course of business. Accounts payable are classified as current liabilities if payment is due within one year or less (or in the normal operating cycle of the business if longer). If not, they are presented as non-current liabilities. (7) Financial liabilities at fair values for AML through profit and loss are derivative contracts against AML. They are included in our other current assets in the consolidated balance sheet as of November 30, 2023. We determine financial liabilities at fair values by reference to market prices or rates quoted at the end of the reporting period. Observable market prices or rates support the valuation techniques since their variables include only data from observable markets. We categorize AML’s derivative financial instruments as level 2. (8) Customer net trading deposits funds placed with the Company by clients intended to trade FX, securities, or other investment activities. (9) We recognize deferred tax using the liability method on temporary differences between the tax bases of assets and liabilities and their carrying amounts in the financial statements. We include deferred tax liabilities in our consolidated balance sheet as of November 30, 2023. However, deferred tax liabilities are not recognized if they arise from the initial recognition of goodwill; deferred tax is not accounted for if it stems from the initial recognition of an asset or liability in a transaction other than a business combination that at the time of the transaction affects neither accounting nor taxable profit or loss. Deferred tax is determined using tax rates (and Malta laws) that have been enacted or substantially enacted by the end of the reporting period and are expected to apply when the related deferred tax asset is realized, or the deferred tax liability is settled. (10) Short-term borrowings are primarily composed of lines of credit and short-term loans from financial institutions.
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 expenditure. The GAAP accounting standards require us to expend all research and development expenditures as incurred. For the fiscal year ending December 31, 2023, and 2022, the Company incurred $ 0 1,800
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 when the asset’s carrying value exceeds the fair value. There are no Note 2 - Summary of Significant Accounting Policies (continued)
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.
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 Digital Assets 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 $ 22,503 159,051 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. Note 2 - Summary of Significant Accounting Policies (continued) 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 AML 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, 2023 USD: AUD $ 1.4680 USD:EUR $ 0.9155 USD: GBP $ 0.7895 Average exchange rate for the period: Q1 2023 Q2 2023 Q3 2023 Q4 2023 USD: AUD $ 1.4622 1.4965 1.5289 1.5356 Q3 2023 Q4 2023 USD: EUR $ 0.9191 0.9239 12/31/23 USD: GBP $ 0.7972 Foreign currency exchange rate, translation $ 0.7972 Company ADS’ functional currency is AUD, and the reporting currency is the US dollar. Company AML’s functional currency is the EUR, and its reporting currency is the US dollar. The Company APL’s functional currency is GBP, and its reporting currency is US dollars. 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 Note 2 - Summary of Significant Accounting Policies (continued)
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, 2023, and 2022, the Company had 329,492,915 158,048,019 20,000,000 During the period ended December 31, 2023, and 2022, common stock equivalents were anti-dilutive due to a net loss. Hence, they are not considered in the computation.
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. Note 2 - Summary of Significant Accounting Policies (continued) 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 $ 2,644,842 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 the 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, 2023
Accounting Policies [Abstract]
SCHEDULE OF ACQUISITION CONSIDERATION BREAKDOWN	SCHEDULE OF ACQUISITION CONSIDERATION BREAKDOWN Net Financial Assets (Book Value) Purchase % Purchase Price ($) Type of Shares Price per Shares # of Shares Local Currency USD ($) Shares of APL £ 1,118,035 1,362,594 (1) 100.00% $ 1,362,594 Series B $ 1.41 966,379 AML € 2,255,556 2,351,192 (2) 49.90 $ 1,175,406 Series B $ 1.41 833,621 Total $ 2,538,000 1,800,000 (1) As of June 30, 2022, £1 = $ 1.2165 (2) As of November 30, 2022, €1 EUR = $ 1.042
SCHEDULE OF PURCHASE PRICE ALLOCATION	AML’s Balance Sheet as of November 30, 2023 (Acquisition Date): SCHEDULE OF PURCHASE PRICE ALLOCATION Description Book Value, $ Assets: Cash and cash equivalents (1) 3,215,638 Prepaid 5,277 Financial Assets through profit and less (2) 1,070,795 Related party guarantee (3) 1,340,432 Accrued income 1,545,557 Tax receivable (4) 175,538 Capitalized software, net 295,391 Fixed assets (5) 2,391 Total assets: $ 7,651,019 Liabilities: Accounts Payable (6) 173,060 Financial liability at fair value through profit and loss (7) 515,906 Current liabilities - Creditors (11) Customer funds (8) 2,773,824 Deferred tax liabilities (9) 348,570 Total liabilities $ 3,811,360 Net assets, (A) 3,839,660 Accumulated other comprehensive income (loss), (B) 53,605 Purchase Price, 833,621 1.41 1,175,406 Increase in APIC (A) – (B) – (C) $ 2,610,648 APL Purchase Price Allocation APL’s Balance Sheet as of November 30, 2023 (Acquisition Date): Description Book Value, $ Assets: Cash and cash equivalents, including cash at liquidity provider (1) 28,562,337 Fixed assets (2) 157,520 Prepaid 405,702 Total assets: $ 29,125,559 Liabilities: Deferred Tax (9) 430,142 Current liabilities - Creditors (10) 874,636 Customer funds (8) 26,239,126 Related party advances 2,500,619 Total liabilities $ 30,044,523 Net assets (A) (918,964 ) Accumulated other comprehensive income (loss), (B) (5,539 ) Purchase Price, 966,379 1.41 1,362,594 Increase in APIC (A) – (B) – (C) $ (2,276,019 ) (1) We recognize cash and cash equivalents held by AML and APL and deposits in bank accounts and liquidity providers that can be accessed on demand or within 90 days. (2) Financial assets at fair values for AML through profit and loss are derivative contracts in favor of AML. They are included in our other current assets in the consolidated balance sheet as of November 30, 2023. We determine financial assets at fair values by reference to market prices or rates quoted at the end of the reporting period. Observable market prices or rates support the valuation techniques since their variables include only data from observable markets. We categorize AML’s derivative financial instruments as level 2. Note 2 - Summary of Significant Accounting Policies (continued) (3) Guarantee provided by Alchemy BVI as a parent to AML for any shortfall in the net capital. (4) Estimated overpaid tax to Commissioner Tax Revenue, Malta. (5) All property and equipment are initially recorded at historical cost and included in our fixed assets, net in the consolidated balance sheet as of November 30, 2023. Historical cost includes expenditures directly attributable to the Acquisition of the items. We calculate depreciation using the straight-line method to allocate their cost or revalued amounts to their residual values over their estimated useful lives. (6) Trade and other payables comprise obligations to pay for goods or services acquired from suppliers in the ordinary course of business. Accounts payable are classified as current liabilities if payment is due within one year or less (or in the normal operating cycle of the business if longer). If not, they are presented as non-current liabilities. (7) Financial liabilities at fair values for AML through profit and loss are derivative contracts against AML. They are included in our other current assets in the consolidated balance sheet as of November 30, 2023. We determine financial liabilities at fair values by reference to market prices or rates quoted at the end of the reporting period. Observable market prices or rates support the valuation techniques since their variables include only data from observable markets. We categorize AML’s derivative financial instruments as level 2. (8) Customer net trading deposits funds placed with the Company by clients intended to trade FX, securities, or other investment activities. (9) We recognize deferred tax using the liability method on temporary differences between the tax bases of assets and liabilities and their carrying amounts in the financial statements. We include deferred tax liabilities in our consolidated balance sheet as of November 30, 2023. However, deferred tax liabilities are not recognized if they arise from the initial recognition of goodwill; deferred tax is not accounted for if it stems from the initial recognition of an asset or liability in a transaction other than a business combination that at the time of the transaction affects neither accounting nor taxable profit or loss. Deferred tax is determined using tax rates (and Malta laws) that have been enacted or substantially enacted by the end of the reporting period and are expected to apply when the related deferred tax asset is realized, or the deferred tax liability is settled. (10) Short-term borrowings are primarily composed of lines of credit and short-term loans from financial institutions.
SCHEDULE OF EXCHANGE RATE	The exchange rate at the reporting end date: SCHEDULE OF EXCHANGE RATE December 31, 2023 USD: AUD $ 1.4680 USD:EUR $ 0.9155 USD: GBP $ 0.7895 Average exchange rate for the period: Q1 2023 Q2 2023 Q3 2023 Q4 2023 USD: AUD $ 1.4622 1.4965 1.5289 1.5356 Q3 2023 Q4 2023 USD: EUR $ 0.9191 0.9239 12/31/23 USD: GBP $ 0.7972 Foreign currency exchange rate, translation $ 0.7972

NOTES PAYABLE _ RELATED PARTY (

NOTES PAYABLE – RELATED PARTY (Tables)	12 Months Ended
NOTES PAYABLE – RELATED PARTY (Tables)	Dec. 31, 2023
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

COMPREHENSIVE INCOME (Tables)

COMPREHENSIVE INCOME (Tables)	12 Months Ended
COMPREHENSIVE INCOME (Tables)	Dec. 31, 2023
Equity [Abstract]
SCHEDULE OF CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME	The following table shows the changes in AOCI by component for 2023 and 2022: SCHEDULE OF CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME Accumulated Comprehensive Income: Cumulative Foreign Currency Translation Balance as of December 31, 2021 $ (706 ) Other comprehensive income (loss) attributed to ADS 18,250 Total other comprehensive income (loss) 18,250 Balance as of December 31, 2022 17,544 Other comprehensive income (loss), attributed to ADS 25,761 Other comprehensive income (loss), attributed to AML 208,618 Other comprehensive income (loss), attributed to APL (26,695 ) Total other comprehensive income (loss) 207,684 Balance as of December 31, 2023 $ 225,228

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
INCOME TAXES (Tables)	Dec. 31, 2023
Income Tax Disclosure [Abstract]
SCHEDULE OF PROVISION FOR INCOME TAXES	The income tax provision for FDCTech as a standalone is summarized as follows: SCHEDULE OF PROVISION FOR INCOME TAXES Income Tax Deferred Tax Assets/Liability December 31, 2023 December 31, 2022 Book value Tax value Book value Tax value Income (Loss) per Books M-1 Differences: 230,010 48,302 (1,067,350 ) (224,144 ) Stock/options issued for services 176,525 37,070 476,746 100,117 Depreciation and amortization 236,413 49,647 162,945 34,218 Tax income (loss) 642,948 135,019 (427,659 ) (89,808 ) Prior Year NOL (exclude effect of state tax) (1,395,876 ) (293,134 ) (968,217 ) (203,325 ) Cumulative NOL (752,928 ) (158,115 ) (1,395,876 ) (293,134 )
SCHEDULE OF DEFERRED TAX ASSETS	SCHEDULE OF DEFERRED TAX ASSETS December 31, 2023 December 31, 2022 Net operating loss carry forwards 158,115 293,134 Stock/options issued for services 37,070 100,117 Depreciation and amortization 49,647 34,218 Valuation allowance (244,832 ) (427,469 ) Total - - Tax at statutory rate ( 21 48,302 (224,144 ) State tax benefit, net of federal tax effect - - Change in valuation allowance (48,302 ) 224,144 Total - -

SUBSEQUENT EVENTS (Tables)

SUBSEQUENT EVENTS (Tables)	12 Months Ended
SUBSEQUENT EVENTS (Tables)	Dec. 31, 2023
Subsequent Events [Abstract]
SCHEDULE OF SHARES ISSUED TO RELATED PARTY AND BOARD MEMBERS	SCHEDULE OF SHARES ISSUED TO RELATED PARTY AND BOARD MEMBERS Name Share Amount Value Mitchell M Eaglstein 150,000 $ 211,500 Imran Firoz 150,000 $ 211,500 FRH Group Corporation 50,000 $ 70,500 William B. Barnett 10,000 $ 14,100 Susan E. Eaglstein 10,000 $ 14,100 Gope S. Kundnani 50,000 $ 70,500 Total 420,000 $ 592,200 Name Share Amount Value Gope S. Kundnani 70,922 $ 100,000 Gope S. Kundnani 70,922 $ 100,000 Total 141,844 $ 200,000

BUSINESS DESCRIPTION AND NATU_2

BUSINESS DESCRIPTION AND NATURE OF OPERATIONS (Details Narrative) - USD ($)																					1 Months Ended			12 Months Ended		14 Months Ended
	Nov. 30, 2023	Mar. 28, 2023	Mar. 28, 2023	Jan. 25, 2023	Jan. 25, 2023	Dec. 31, 2022	Sep. 30, 2022	Sep. 30, 2022	Jul. 19, 2022	Feb. 10, 2022	Jan. 27, 2022	Dec. 22, 2021	Oct. 04, 2021	Oct. 04, 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, 2023	Dec. 31, 2022	Apr. 26, 2017	Apr. 24, 2017	Sep. 30, 2023	Jul. 31, 2023	Feb. 22, 2022	Feb. 17, 2022	Dec. 31, 2021	Sep. 03, 2021	Aug. 24, 2021	Feb. 12, 2021
Number of restricted common shares issued		2,000,000	2,000,000	115,000,000				30,000,000									1,000,000						33,000
Number of value acquired																								$ 2,538,000
Revenue																								12,754,900	$ 6,453,731
Line of credit						$ 47,369																		60,742	47,369
Related party loan						40,269																		770,984	40,269
Cash						$ 264,829																		31,316,461	264,829							$ 93,546
Proceeds from issuance of common stock																								$ 6,050,000	414,185
Share issued price	$ 1.41
Number of restricted common shares, value		$ 20,000	$ 20,000	$ 550,000				$ 300,000									$ 50,000						$ 4,950
Shares transferred										96,778,105													2,967,000
Shares transferred																									$ 25,000
Common stock, par value						$ 0.0001																		$ 0.0001	$ 0.0001						$ 0.0001		$ 0.0001		$ 0.0001
Common Stock [Member]
Number of value acquired
Shares transferred																									500,000
Shares transferred																									$ 50
Related Party [Member]
Related party loan													$ 81,000	$ 81,000
Maximum [Member]
Sale of stock shares													22,670,000
FRH Group Corp [Member] \| Convertible Promissory Notes [Member]
Debt instrument, face value																$ 1,000,000											$ 1,000,000
Debt maturity description																										April 24, 2019, and June 30, 2019	February 28, 2018, and April 24, 2019
Debt instrument convertible conversion price																$ 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						Jun. 30, 2021
FRH Group Corp [Member] \| Convertible Promissory Notes [Member] \| Maximum [Member]
Debt instrument convertible conversion price																$ 0.05		$ 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]
Number of restricted common shares issued													2,000,000
Number of shares acquired														2,000,000
Number of restricted common shares, value													$ 200,000
AD Securities America, LLC [Member] \| Maximum [Member]
Number of value acquired													$ 2,200,000
White Lion Capital, LLC [Member]
Number of restricted common shares issued													670,000								2,500,000	750,000
Number of shares acquired													20,000,000
Number of restricted common shares, value													$ 80,400								$ 114,185	$ 62,375
AJB Capital Investments, LLC [Member]
Number of restricted common shares issued				5,309,179
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
Number of restricted common shares, value				$ 60,525
Technology and Software Development [Member]
Revenue																								1,811,423	626,000
Wealth Management [Member]
Revenue																								5,927,424	5,827,731
Wealth Management [Member] \| AD Advisory Service Pty Ltd [Member]
Revenue																								5,927,424	5,827,731
Investment and Margin Brokerage Business [Member]
Revenue																								$ 5,016,053
Gope S. Kundnani [Member]
Number of restricted common shares issued					115,000,000		30,000,000	5,000,000
Number of restricted common shares, value					$ 550,000		$ 300,000	$ 60,000
Gope S. Kundnani [Member] \| Common Stock A [Member]
Shares transferred	50,000,000
Gope S. Kundnani [Member] \| Common Stock [Member]
Shares transferred																								50,000,000
Shares transferred	$ 5,500,000
Series B Preferred Stock [Member]
Number of value acquired	$ 2,533,334
Number of common shares issued	1,800,000
Shares transferred	$ 2,538,000
Series B Preferred Stock [Member] \| Gope S. Kundnani [Member]
Shares transferred	1,800,000
Shares transferred	$ 2,538,000
Series A Preferred Stock [Member] \| Gope S. Kundnani [Member]
Shares transferred	2,500,000																							2,500,000
Shares transferred	$ 2,500,000
AD Financial Services Pty Ltd [Member]
Business acquisition, percentage of voting interests acquired												51%
Number of restricted common shares issued												45,000,000
Alchemy Markets Ltd. [Member]
Business acquisition, percentage of voting interests acquired	49.90%																											49.90%
Alchemy Markets Ltd. [Member] \| Series B Preferred Stock [Member]
Number of shares acquired	833,621
Number of value acquired	$ 1,175,406
Shares transferred	1,800,000
Alchemy Prime Ltd [Member]
Business acquisition, percentage of voting interests acquired	100%																											100%
Alchemy Prime Ltd [Member] \| Series B Preferred Stock [Member]
Number of shares acquired	966,379
Number of value acquired	$ 1,362,594
Alchemy Prime Holdings Ltd [Member]
Shares transferred	833,621
Alchemy Prime Holdings Ltd [Member] \| Gope S. Kundnani [Member]
Business acquisition, percentage of voting interests acquired	100%					100%																			100%
Number of value acquired	$ 2,538,000
CIM Securities LLC [Member]
Business acquisition, percentage of voting interests acquired									51%
Payments for non-refundable deposit							20,000	20,000
Escrow deposit							$ 180,000	$ 180,000																					$ 180,000
Business acquisition holds controlling interest									$ 180,000
Share Exchange Agreement [Member] \| AD Advisory Service Pty Ltd [Member]
Equity method investment ownership percentage												100%
Share Exchange Agreement [Member] \| AD Financial Services Pty Ltd [Member]
Business acquisition, percentage of voting interests acquired												51%
Share Exchange Agreement [Member] \| AD Advisory Service Pty Ltd [Member]
Number of restricted common shares issued												45,000,000
Sales Purchase Agreement [Member] \| New Star Capital Trading Ltd [Member]
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]
Business acquisition, percentage of voting interests acquired																																		68.73%
Investment Agreement [Member]
Line of credit																														$ 72,420
Investment Agreement [Member] \| White Lion Capital, LLC [Member]
Stock issued during period shares on commitment fee													670,000
Line of credit													$ 38,824	$ 38,824																$ 33,596

SCHEDULE OF ACQUISITION CONSIDE

SCHEDULE OF ACQUISITION CONSIDERATION BREAKDOWN (Details)	12 Months Ended
SCHEDULE OF ACQUISITION CONSIDERATION BREAKDOWN (Details)	Dec. 31, 2023 USD ($) $ / shares shares		Dec. 31, 2023 GBP (£)	Nov. 30, 2023 $ / shares
Restructuring Cost and Reserve [Line Items]
Purchase Price	$ 2,538,000
Price per Shares \| $ / shares				$ 1.41
Series B Convertible Preferred Stock [Member]
Restructuring Cost and Reserve [Line Items]
Purchase Price	$ 2,538,000
Shares \| shares	1,800,000
Alchemy Prime Limited [Member] \| Series B Convertible Preferred Stock [Member]
Restructuring Cost and Reserve [Line Items]
Net Financial Assets	$ 1,362,594	[1]	£ 1,118,035
Purchase percentage	100%
Purchase Price	$ 1,362,594
Price per Shares \| $ / shares	$ 1.41
Shares \| shares	966,379
Alchemy Markets Ltd. [Member] \| Series B Convertible Preferred Stock [Member]
Restructuring Cost and Reserve [Line Items]
Net Financial Assets	$ 2,351,192	[2]	£ 2,255,556
Purchase percentage	49.90%
Purchase Price	$ 1,175,406
Price per Shares \| $ / shares	$ 1.41
Shares \| shares	833,621

[1]As of June 30, 2022, £1 = $ 1.2165 1.042

SCHEDULE OF ACQUISITION CONSI_2

SCHEDULE OF ACQUISITION CONSIDERATION BREAKDOWN (Details) (Parenthetical)	Dec. 31, 2023	Nov. 30, 2023	Jun. 30, 2022
Period End USD To GBP [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Foreign currency exchange rate, translation	0.7895		1.2165
Period End USD To AUD [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Foreign currency exchange rate, translation	1.4680	1.042

SCHEDULE OF PURCHASE PRICE ALLO

SCHEDULE OF PURCHASE PRICE ALLOCATION (Details)	Nov. 30, 2023 USD ($)
AML [Member]
Restructuring Cost and Reserve [Line Items]
Cash and cash equivalents, including cash at liquidity provider	$ 3,215,638	[1]
Prepaid	5,277
Financial Assets through profit and less	1,070,795	[2]
Related party guarantee	1,340,432	[3]
Accrued income	1,545,557
Deferred Tax	175,538	[4]
Capitalized software, net	295,391
Fixed assets	2,391	[5]
Total assets:	7,651,019
Accounts Payable	173,060	[6]
Financial liability at fair value through profit and loss	515,906	[7]
Customer funds	2,773,824	[8]
Deferred tax liabilities	348,570	[9]
Total liabilities	3,811,360
Net assets (A)	3,839,660
Accumulated other comprehensive income (loss), (B)	53,605
Purchase Price, 966,379 Series B Preferred Shares valued at $1.41, (C)	1,175,406
Increase in APIC (A) – (B) – (C)	2,610,648
APL [Member]
Restructuring Cost and Reserve [Line Items]
Cash and cash equivalents, including cash at liquidity provider	28,562,337	[1]
Prepaid	405,702
Deferred Tax	430,142	[9]
Fixed assets	157,520	[2]
Total assets:	29,125,559
Current liabilities - Creditors	874,636	[10]
Customer funds	26,239,126	[8]
Total liabilities	30,044,523
Net assets (A)	(918,964)
Accumulated other comprehensive income (loss), (B)	(5,539)
Purchase Price, 966,379 Series B Preferred Shares valued at $1.41, (C)	1,362,594
Increase in APIC (A) – (B) – (C)	(2,276,019)
Related party advances	$ 2,500,619

[1]We recognize cash and cash equivalents held by AML and APL and deposits in bank accounts and liquidity providers that can be accessed on demand or within 90 days.[2]Financial assets at fair values for AML through profit and loss are derivative contracts in favor of AML. They are included in our other current assets in the consolidated balance sheet as of November 30, 2023. We determine financial assets at fair values by reference to market prices or rates quoted at the end of the reporting period. Observable market prices or rates support the valuation techniques since their variables include only data from observable markets. We categorize AML’s derivative financial instruments as level 2.[3]Guarantee provided by Alchemy BVI as a parent to AML for any shortfall in the net capital.[4]Estimated overpaid tax to Commissioner Tax Revenue, Malta.[5]All property and equipment are initially recorded at historical cost and included in our fixed assets, net in the consolidated balance sheet as of November 30, 2023. Historical cost includes expenditures directly attributable to the Acquisition of the items. We calculate depreciation using the straight-line method to allocate their cost or revalued amounts to their residual values over their estimated useful lives.[6]Trade and other payables comprise obligations to pay for goods or services acquired from suppliers in the ordinary course of business. Accounts payable are classified as current liabilities if payment is due within one year or less (or in the normal operating cycle of the business if longer). If not, they are presented as non-current liabilities.[7]Financial liabilities at fair values for AML through profit and loss are derivative contracts against AML. They are included in our other current assets in the consolidated balance sheet as of November 30, 2023. We determine financial liabilities at fair values by reference to market prices or rates quoted at the end of the reporting period. Observable market prices or rates support the valuation techniques since their variables include only data from observable markets. We categorize AML’s derivative financial instruments as level 2.[8]Customer net trading deposits funds placed with the Company by clients intended to trade FX, securities, or other investment activities.[9]We recognize deferred tax using the liability method on temporary differences between the tax bases of assets and liabilities and their carrying amounts in the financial statements. We include deferred tax liabilities in our consolidated balance sheet as of November 30, 2023. However, deferred tax liabilities are not recognized if they arise from the initial recognition of goodwill; deferred tax is not accounted for if it stems from the initial recognition of an asset or liability in a transaction other than a business combination that at the time of the transaction affects neither accounting nor taxable profit or loss. Deferred tax is determined using tax rates (and Malta laws) that have been enacted or substantially enacted by the end of the reporting period and are expected to apply when the related deferred tax asset is realized, or the deferred tax liability is settled.[10]Short-term borrowings are primarily composed of lines of credit and short-term loans from financial institutions.

SCHEDULE OF PURCHASE PRICE AL_2

SCHEDULE OF PURCHASE PRICE ALLOCATION (Details) (Parenthetical) - $ / shares		12 Months Ended
	Nov. 30, 2023	Dec. 31, 2023
Restructuring Cost and Reserve [Line Items]
Shares issued price per share	$ 1.41
Series B Convertible Preferred Stock [Member]
Restructuring Cost and Reserve [Line Items]
Series B Preferred shares issued for acquisition valued at $1.41 per share, shares		1,800,000
AML [Member] \| Series B Convertible Preferred Stock [Member]
Restructuring Cost and Reserve [Line Items]
Series B Preferred shares issued for acquisition valued at $1.41 per share, shares	833,621
Shares issued price per share	$ 1.41
APL [Member] \| Series B Convertible Preferred Stock [Member]
Restructuring Cost and Reserve [Line Items]
Series B Preferred shares issued for acquisition valued at $1.41 per share, shares	966,379
Shares issued price per share	$ 1.41

SCHEDULE OF EXCHANGE RATE (Deta

SCHEDULE OF EXCHANGE RATE (Details)	Dec. 31, 2023	Nov. 30, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022
Period End USD To AUD [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Foreign currency exchange rate, translation	1.4680	1.042
Period End USD To EUR [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Foreign currency exchange rate, translation	0.9155
Period End USD To GBP [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Foreign currency exchange rate, translation	0.7895					1.2165
Average End USD To AUD [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Foreign currency exchange rate, translation	1.5356		1.5289	1.4965	1.4622
Average End USD To EUR [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Foreign currency exchange rate, translation	0.9239		0.9191
Average End USD To GBP [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Foreign currency exchange rate, translation	0.7972

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative) - USD ($)			1 Months Ended	12 Months Ended
	Nov. 30, 2023	Feb. 10, 2022	Feb. 15, 2019	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2020	Dec. 31, 2017	Sep. 30, 2023	Jan. 01, 2020
Product Information [Line Items]
Cash and cash equivalent				$ 31,316,461	$ 264,829
Allowances for accounts receivable				175,640	121,987
Bad debt expense				51,653	19,884
Sales, marketing, and advertising costs				1,512,790	382,864
Revenues				12,754,900	6,453,731
Series B Preferred shares issued for acquisition valued at $1.41 per share				2,538,000
Number of shares issued		96,778,105	2,967,000
Shares issued price per share	$ 1.41
Number of shares acquired value					25,000
Research and development expense				0	1,800
Impairment charges				$ 0	$ 0
Finite-lived intangible asset, useful life				3 years	3 years
Amortization expense				$ 22,503	$ 159,051
Amortized discount							$ 97,996
Intrinsic value							$ 97,996
Weighted average number of shares outstanding Basic				329,492,915	158,048,019
Weighted average number of shares outstanding Diluted				329,492,915	158,048,019
Intangible assets in fair value									$ 2,644,842
Four Outstanding FRH Group Convertible Notes [Member]
Product Information [Line Items]
Potentially dilutive shares						20,000,000
Alchemy Markets Ltd. [Member]
Product Information [Line Items]
Ownership pecentage	49.90%
Series B Preferred Stock [Member]
Product Information [Line Items]
Series B Preferred shares issued for acquisition valued at $1.41 per share	$ 2,533,334
Conversion of shares	1,800,000
Number of shares acquired value	$ 2,538,000
Series B Preferred Stock [Member] \| Gope S. Kundnani [Member]
Product Information [Line Items]
Number of shares issued	1,800,000
Number of shares acquired value	$ 2,538,000
Alchemy Prime Ltd [Member]
Product Information [Line Items]
Business acquisition, percentage of voting interests acquired	100%							100%
Alchemy Prime Ltd [Member] \| Series B Preferred Stock [Member]
Product Information [Line Items]
Number of shares acquired	966,379
Series B Preferred shares issued for acquisition valued at $1.41 per share	$ 1,362,594
Alchemy Markets Ltd. [Member]
Product Information [Line Items]
Business acquisition, percentage of voting interests acquired	49.90%							49.90%
Alchemy Markets Ltd. [Member] \| Series B Preferred Stock [Member]
Product Information [Line Items]
Number of shares acquired	833,621
Series B Preferred shares issued for acquisition valued at $1.41 per share	$ 1,175,406
Number of shares issued	1,800,000
Alchemy Prime Holdings Ltd [Member]
Product Information [Line Items]
Number of shares issued	833,621
Alchemy Prime Holdings Ltd [Member] \| Gope S. Kundnani [Member]
Product Information [Line Items]
Business acquisition, percentage of voting interests acquired	100%				100%
Series B Preferred shares issued for acquisition valued at $1.41 per share	$ 2,538,000
Revenue Benchmark [Member] \| Sales and Marketing [Member] \| Customer [Member]
Product Information [Line Items]
Concentration risk percentage				11.86%	5.93%
Revenue Benchmark [Member] \| Customer Concentration Risk [Member] \| Top 3 Customers [Member]
Product Information [Line Items]
Concentration risk percentage				101.81%	101.81%
Accounts Receivable [Member] \| Customer Concentration Risk [Member] \| Top 3 Customers [Member]
Product Information [Line Items]
Concentration risk percentage				98.79%	82.99%

MANAGEMENT_S PLANS (Details Nar

MANAGEMENT’S PLANS (Details Narrative) - USD ($)	12 Months Ended
MANAGEMENT’S PLANS (Details Narrative) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Managements Plans
Accumulated deficit	$ (2,643,647)	$ (4,216,823)
Working capital deficit	11,260,603	345,269
Net loss	1,573,176	(1,069,267)
Profit loss	(1,573,176)	1,069,267
Cash	$ 31,316,461	$ 264,829	$ 93,546

CAPITALIZED SOFTWARE COSTS (Det

CAPITALIZED SOFTWARE COSTS (Details Narrative) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Capitalized Software Costs
Estimated useful life of capitalized software	3 years	3 years
Gross capitalized software asset	$ 1,851,758	$ 1,586,989
Accumulated software depreciation and amortization expenses	1,052,059	825,347
Unamortized balance of capitalized software	$ 799,699	$ 761,642

RELATED PARTY TRANSACTIONS (Det

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

1 Months Ended

12 Months Ended

14 Months Ended

Nov. 30, 2023

Feb. 10, 2022

Feb. 22, 2021

Mar. 21, 2017

Dec. 12, 2016

Jan. 31, 2023

Sep. 30, 2022

Feb. 15, 2019

Dec. 31, 2023

Dec. 31, 2022

Apr. 24, 2017

Sep. 30, 2023

Related Party Transaction [Line Items]

Shares transferred

96,778,105

2,967,000

Shares issued price per share

$ 1.41

Shares transferred

$ 25,000

Interest

$ 33,062

14,703

Common stock for cash consideration, value

$ 93,750

Preferred stock, shares issued

4,000,000

Preferred stock, shares outstanding

4,000,000

Related party advance

$ 20,000

Common Stock [Member]

Related Party Transaction [Line Items]

Shares transferred

500,000

Shares transferred

$ 50

Common stock for cash consideration, shares

1,500,000

Common stock for cash consideration, value

$ 150

Series B Preferred Stock [Member]

Related Party Transaction [Line Items]

Shares transferred

$ 2,538,000

Preferred stock, shares issued

1,800,000

Preferred stock, shares outstanding

1,800,000

Series A Preferred Stock [Member]

Related Party Transaction [Line Items]

Preferred stock, shares issued

6,500,000

4,000,000

Preferred stock, shares outstanding

6,500,000

4,000,000

Alchemy Markets DMCC [Member]

Related Party Transaction [Line Items]

Business acquisition, percentage of voting interests acquired

100%

Alchemy Prime Ltd [Member]

Related Party Transaction [Line Items]

Business acquisition, percentage of voting interests acquired

100%

Alchemy Prime Ltd [Member] | Series B Preferred Stock [Member]

Related Party Transaction [Line Items]

Number of shares acquired

966,379

Alchemy Markets Ltd. [Member]

Related Party Transaction [Line Items]

Business acquisition, percentage of voting interests acquired

49.90%

Alchemy Markets Ltd. [Member] | Series B Preferred Stock [Member]

Related Party Transaction [Line Items]

Shares transferred

1,800,000

Number of shares acquired

833,621

Alchemy Markets Holdings Ltd [Member]

Related Party Transaction [Line Items]

Shares transferred

499

Business acquisition, percentage of voting interests acquired

100%

Alchemy Prime Holdings Ltd [Member]

Related Party Transaction [Line Items]

Shares transferred

833,621

Alchemy Prime Limited [Member]

Related Party Transaction [Line Items]

Common stock for cash consideration, shares

115,000,000

30,000,000

Common stock for cash consideration, value

$ 550,000

$ 300,000

Share based compensation, shares

5,000,000

Share based compensation, value

$ 60,000

Mitchell Eaglstein [Member]

Related Party Transaction [Line Items]

Shares transferred

1,100,000

Preferred stock, shares issued

1,500,000

Preferred stock, shares outstanding

1,500,000

Mitchell Eaglstein [Member] | Series B Preferred Stock [Member]

Related Party Transaction [Line Items]

Shares transferred

10,000

Mitchell Eaglstein [Member] | Series A Preferred Stock [Member]

Related Party Transaction [Line Items]

Shares transferred

1,100,000

Common stock for cash consideration, shares

2,600,000

Preferred stock, shares issued

1,500,000

Preferred stock, shares outstanding

1,500,000

Imran Firoz [Member]

Related Party Transaction [Line Items]

Shares transferred

400,000

Imran Firoz [Member] | Series A Preferred Stock [Member]

Related Party Transaction [Line Items]

Shares transferred

400,000

Common stock for cash consideration, shares

400,000

Gope S. Kundnani [Member]

Related Party Transaction [Line Items]

Preferred stock, shares issued

1,500,000

Preferred stock, shares outstanding

1,500,000

Gope S. Kundnani [Member] | Common Stock [Member]

Related Party Transaction [Line Items]

Shares transferred

50,000,000

Shares transferred

$ 5,500,000

Gope S. Kundnani [Member] | Series B Preferred Stock [Member]

Related Party Transaction [Line Items]

Shares transferred

1,800,000

Shares transferred

$ 2,538,000

Gope S. Kundnani [Member] | Series A Preferred Stock [Member]

Related Party Transaction [Line Items]

Shares transferred

2,500,000

Shares transferred

$ 2,500,000

Preferred stock, shares issued

1,500,000

Preferred stock, shares outstanding

1,500,000

Gope S. Kundnani [Member] | Alchemy Prime Holdings Ltd [Member]

Related Party Transaction [Line Items]

Business acquisition, percentage of voting interests acquired

100%

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

Related Party Transaction [Line Items]

Shares transferred

1,000,000

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

Related Party Transaction [Line Items]

Shares transferred

400,000

Shares issued price per share

$ 0.05

Shares transferred

$ 70,000

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

Related Party Transaction [Line Items]

Shares transferred

12,569,080

Interest

$ 1,256,908

FRH Prime Ltd. [Member]

Related Party Transaction [Line Items]

Generated volume rebates

$ 0

$ 1,861

FRH Prime Ltd. [Member] | Convertible Promissory Notes [Member]

Related Party Transaction [Line Items]

Short term debt

$ 1,000,000

Debt maturity date description

April 24, 2019

Debt instrument convertible price per share

$ 0.10

Debt interest rate

FRH Prime Ltd. [Member] | Convertible Promissory Notes [Member] | Minimum [Member]

Related Party Transaction [Line Items]

Debt instrument convertible price per share

$ 0.05

Hong Holding [Member]

Related Party Transaction [Line Items]

Preferred stock, shares issued

1,000,000

Preferred stock, shares outstanding

1,000,000

Hong Holding [Member] | Series A Preferred Stock [Member]

Related Party Transaction [Line Items]

Preferred stock, shares issued

1,000,000

Preferred stock, shares outstanding

1,000,000

LINE OF CREDIT (Details Narrati

LINE OF CREDIT (Details Narrative) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Jun. 24, 2016
Line of credit	$ 60,742	$ 47,369
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) - FRH Group Note [Member] - USD ($)		Apr. 24, 2017	Nov. 17, 2016	May 16, 2016	Feb. 22, 2016
Short-Term Debt [Line Items]
Original Amount of Note		$ 250,000	$ 250,000	$ 400,000	$ 100,000
Outstanding Principal Balance
Conversion Date:	[1]	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 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:		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

[1] Note Extension 1,256,908 12,569,080

SCHEDULE OF NOTES PAYABLE (De_2

SCHEDULE OF NOTES PAYABLE (Details) (Parenthetical) - USD ($)			1 Months Ended
	Feb. 10, 2022	Feb. 22, 2021	Feb. 15, 2019	Dec. 31, 2023	Dec. 31, 2022
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Interest				$ 33,062	$ 14,703
Common shares issued for cash valued at $0.05 per share, shares	96,778,105		2,967,000
Assignment of Debt Agreement [Member] \| FRH Group Corporation [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Interest		$ 1,256,908
Common shares issued for cash valued at $0.05 per share, shares		12,569,080

NOTES PAYABLE _ RELATED PARTY_2

NOTES PAYABLE – RELATED PARTY (Details Narrative) - USD ($)																		1 Months Ended		8 Months Ended	12 Months Ended		14 Months Ended
NOTES PAYABLE – RELATED PARTY (Details Narrative) - USD ($)	Jan. 26, 2024	Jan. 02, 2024	Dec. 27, 2023	Mar. 28, 2023	Mar. 28, 2023	Jan. 25, 2023	Sep. 30, 2022	Jan. 27, 2022	Feb. 22, 2021	May 22, 2020	May 14, 2020	May 01, 2020	Apr. 24, 2017	Mar. 15, 2017	Nov. 17, 2016	May 16, 2016	Feb. 22, 2016	Apr. 30, 2024	Feb. 15, 2019	Nov. 30, 2024	Dec. 31, 2023	Dec. 31, 2022	Apr. 26, 2017	Apr. 24, 2017	Dec. 31, 2020	Dec. 31, 2019
Short-Term Debt [Line Items]
Convertible notes payable, current																									$ 1,000,000	$ 1,000,000
Accrued interest																									$ 256,908	$ 196,908
Proceeds from issuance of common stock																					$ 6,050,000	$ 414,185
Repayment of debt			$ 100,000
Number of restricted common shares issued				2,000,000	2,000,000	115,000,000	30,000,000							1,000,000					33,000
Subsequent Event [Member]
Short-Term Debt [Line Items]
Debt instrument, periodic payment																		$ 15,000
Repayment of debt	$ 100,000																			$ 10,000
Number of restricted common shares issued		5,000,000
Small Business Administration [Member]
Short-Term Debt [Line Items]
Loan outstanding amount																					122,689
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]
Maturity date								Jul. 27, 2022
Debt instrument, principal amount								$ 550,000
Proceeds from issuance of common stock								$ 155,000
Number of shares issued during period								2,214,286
Value of shares issued during period								$ 71,521
Number of warrant shares								1,000,000
Warrants term								3 years
Warrant price per share								$ 0.30
Number of restricted common shares issued						5,309,179
Convertible Promissory Notes [Member] \| FRH Group Corp [Member]
Short-Term Debt [Line Items]
Loan outstanding amount													$ 1,000,000											$ 1,000,000
Maturity date, description																							April 24, 2019, and June 30, 2019	February 28, 2018, and April 24, 2019
Debt instrument convertible conversion price													$ 0.10		$ 0.10	$ 0.10	$ 0.10							$ 0.10
Interest rate													6%											6%
Maturity date													Apr. 24, 2019		Nov. 30, 2018	May 31, 2018	Feb. 28, 2018						Jun. 30, 2021
Debt instrument periodic interest rate																								10%
Debt instrument, principal amount													$ 250,000		$ 250,000	$ 400,000	$ 100,000							$ 250,000
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%
Number of shares issued during period									12,569,080
Value of shares issued during period									$ 1,256,908
Convertible Promissory Notes [Member] \| FRH Group Corp [Member] \| Maximum [Member]
Short-Term Debt [Line Items]
Debt instrument convertible conversion price													$ 0.05		$ 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
Paycheck Protection Program [Member]
Short-Term Debt [Line Items]
Loan outstanding amount																					20,651
Interest rate												1%
Proceeds from promissory note												$ 50,632
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 ($)			1 Months Ended		4 Months Ended	6 Months Ended	12 Months Ended	25 Months Ended	54 Months Ended
COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	Jan. 01, 2023	Oct. 01, 2020	Aug. 31, 2022	Feb. 28, 2020	Jan. 31, 2024	Dec. 31, 2023	Dec. 31, 2023	Sep. 30, 2020	Jul. 30, 2023	Dec. 31, 2022
Loss Contingencies [Line Items]
Rental expense			$ 500		$ 1,000
Lease down payment					$ 6,300
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
Operating lease right-of-use assets						$ 39,683	$ 39,683
Operating lease liability, current						36,419	36,419
Operating lease liability, noncurrent						$ 3,264	3,264
Operating lease expense							$ 42,390
Discount rate						10%	10%
Accrued interest						$ 33,062	$ 33,062			$ 14,703
Chief Executive Officer and Chief Financial Officer [Member]
Loss Contingencies [Line Items]
Monthly compensation	$ 15,000	$ 12,000						$ 5,000
Employment Contracts [Member]
Loss Contingencies [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]
Loss Contingencies [Line Items]
Rental expense						$ 3,500			$ 1,750
Lease down payment							$ 6,300

SCHEDULE OF CHANGES IN ACCUMULA

SCHEDULE OF CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Balance	$ 17,544	$ (706)
Total other comprehensive income (loss)	207,684	18,250
Balance	225,228	17,544
AD Securities America, LLC [Member]
Other comprehensive income (loss), attributed	25,761	$ 18,250
AML [Member]
Other comprehensive income (loss), attributed	208,618
APL [Member]
Other comprehensive income (loss), attributed	$ (26,695)

STOCKHOLDERS_ DEFICIT (Details

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

1 Months Ended

3 Months Ended

12 Months Ended

Nov. 30, 2028

Feb. 21, 2024

Jan. 30, 2024

Jan. 26, 2024

Jan. 04, 2024

Jan. 02, 2024

Dec. 27, 2023

Nov. 30, 2023

Mar. 28, 2023

Jan. 25, 2023

Dec. 15, 2022

Dec. 12, 2022

Sep. 30, 2022

Jul. 31, 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

Jan. 31, 2023

Feb. 10, 2022

Dec. 31, 2021

Nov. 30, 2021

Feb. 15, 2019

Oct. 03, 2017

Dec. 31, 2023

Dec. 31, 2022

Dec. 31, 2020

Mar. 12, 2024

Sep. 30, 2023

Feb. 17, 2022

Sep. 03, 2021

Feb. 12, 2021

Accumulated Other Comprehensive Income (Loss) [Line Items]

Shares authorized to issue

260,000,000

Common stock, shares authorized

500,000,000

250,000,000

Common stock, par value

$ 0.0001

Preferred stock, shares authorized

10,000,000

Preferred stock par value

$ 0.0001

Common shares issued for cash valued at $0.05 per share, shares

96,778,105

2,967,000

Isuued and outstanding voting power percentage

64.62%

Common stock, shares issued

388,584,729

211,275,550

Common stock, shares outstanding

388,584,729

211,275,550

Preferred stock, shares issued

4,000,000

Preferred stock, shares outstanding

4,000,000

Common shares issued for cash valued at $0.05 per share

$ 25,000

Number of restricted shares issued during period

2,000,000

115,000,000

30,000,000

1,000,000

33,000

Number of restricted shares issued during period, value

$ 20,000

$ 550,000

$ 300,000

$ 50,000

$ 4,950

Shares issued price per share

$ 1.41

Interest

$ 33,062

$ 14,703

AD Financial Services Pty Ltd [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of restricted shares issued during period

45,000,000

Restricted common shares, percentage

51%

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

Accumulated Other Comprehensive Income (Loss) [Line Items]

Common shares issued for cash valued at $0.05 per share, shares

12,569,080

Interest

$ 1,256,908

Hong Holding [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Preferred stock, shares issued

1,000,000

Preferred stock, shares outstanding

1,000,000

Benchmark Investments, Inc. [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Common shares issued for cash valued at $0.05 per share, shares

2,745,053

Common shares issued for cash valued at $0.05 per share

$ 686,263

Shares issued price per share

$ 0.25

Return of common stock, shares

2,745,053

AD Securities America, LLC [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of restricted shares issued during period

2,000,000

Number of restricted shares issued during period, value

$ 200,000

White Lion Capital, LLC [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of restricted shares issued during period

670,000

2,500,000

750,000

Number of restricted shares issued during period, value

$ 80,400

$ 114,185

$ 62,375

AJB Capital Investments, LLC [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of restricted shares issued during period

5,309,179

Number of restricted shares issued during period, value

$ 60,525

Shares issued price per share

$ 0.07

Number of shares issued during period

2,214,286

Value of shares issued during period

$ 71,521

Number of warrant shares

1,000,000

Warrants term

3 years

Warrant price per share

$ 0.30

Number of redeemed shares issued during period

5,000,000

Number of redeemed shares issued during period, vlaue

$ 90,000

AJB Capital Investments, LLC [Member] | Restricted Stock [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of redeemed shares issued during period

5,000,000

Mitchell Eaglstein [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Common shares issued for cash valued at $0.05 per share, shares

1,100,000

Preferred stock, shares issued

1,500,000

Preferred stock, shares outstanding

1,500,000

Imran Firoz [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Common shares issued for cash valued at $0.05 per share, shares

400,000

Gope S. Kundnani [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Preferred stock, shares issued

1,500,000

Preferred stock, shares outstanding

1,500,000

Number of restricted shares issued during period

115,000,000

5,000,000

30,000,000

Number of restricted shares issued during period, value

$ 550,000

$ 60,000

$ 300,000

Gope S. Kundnani [Member] | Forecast [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of restricted shares issued during period

50,000,000

Number of restricted shares issued during period, value

$ 5,500,000

Three Individuals [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of restricted shares issued during period

1,500,000

Number of restricted shares issued during period, value

$ 75,000

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

Accumulated Other Comprehensive Income (Loss) [Line Items]

Common shares issued for cash valued at $0.05 per share, shares

1,000,000

Common shares issued for cash valued at $0.05 per share

$ 50,000

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

Accumulated Other Comprehensive Income (Loss) [Line Items]

Common shares issued for cash valued at $0.05 per share, shares

400,000

Common shares issued for cash valued at $0.05 per share

$ 20,000

Management Consultants [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of restricted shares issued during period

70,000

Number of restricted shares issued during period, value

$ 10,500

Eight Consultants [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of restricted shares issued during period

60,000

Number of restricted shares issued during period, value

$ 9,000

Digital Marketing Consultant [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of restricted shares issued during period

250,000

Number of restricted shares issued during period, value

$ 30,000

Two Consultants [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of restricted shares issued during period

2,300,000

Number of restricted shares issued during period, value

$ 621,000

Consultant [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of restricted shares issued during period

250,000

1,500,000

545,852

100,000

1,750,000

Number of restricted shares issued during period, value

$ 9,475

$ 93,750

$ 164,250

$ 98,253

$ 22,000

$ 21,000

$ 350,000

Consultant [Member] | Genesis Agreement [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of restricted shares issued during period

1,750,000

Number of restricted shares issued during period, value

$ 437,500

Two Board Members [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of restricted shares issued during period

5,650,000

Number of restricted shares issued during period, value

$ 169,500

Two Officers [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of restricted shares issued during period

8,000,000

20,000,000

Number of restricted shares issued during period, value

$ 76,000

$ 166,000

Series A Preferred Stock [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Preferred stock, shares authorized

10,000,000

Preferred stock par value

$ 0.0001

Preferred stock, shares issued

6,500,000

4,000,000

Preferred stock, shares outstanding

6,500,000

4,000,000

Series A Preferred Stock [Member] | Alchemy Prime Holdings Ltd [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Investments

$ 2,500,000

Share price

$ 1

Series A Preferred Stock [Member] | Hong Holding [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Preferred stock, shares issued

1,000,000

Preferred stock, shares outstanding

1,000,000

Series A Preferred Stock [Member] | Mitchell Eaglstein [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Common shares issued for cash valued at $0.05 per share, shares

1,100,000

Preferred stock, shares issued

1,500,000

Preferred stock, shares outstanding

1,500,000

Number of shares issued during period for services

2,600,000

Series A Preferred Stock [Member] | Imran Firoz [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Common shares issued for cash valued at $0.05 per share, shares

400,000

Number of shares issued during period for services

400,000

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

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of shares issued during period for services

1,000,000

Series A Preferred Stock [Member] | Gope S. Kundnani [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Common shares issued for cash valued at $0.05 per share, shares

2,500,000

Preferred stock, shares issued

1,500,000

Preferred stock, shares outstanding

1,500,000

Common shares issued for cash valued at $0.05 per share

$ 2,500,000

Series B Preferred Stock [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Preferred stock, shares authorized

3,500,000

Preferred stock par value

$ 0.0001

Preferred stock, shares issued

1,800,000

Preferred stock, shares outstanding

1,800,000

Convertible preferred stock

100

Preferred stock, voting rights

Series B Preferred Stock is entitled to one (1) vote per share on all matters presented to stockholders for action. As
a result, 1,800,000 Series B Preferred Shares represent a 0.25% voting percentage on a fully diluted vote per share basis.

Common shares issued for cash valued at $0.05 per share

$ 2,538,000

Number of shares issued during period

1,800,000

Series B Preferred Stock [Member] | Alchemy Markets Ltd. [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Equity method investment, ownership percentage

49.90%

Series B Preferred Stock [Member] | Alchemy Prime Limited [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Equity method investment, ownership percentage

100%

Series B Preferred Stock [Member] | Mitchell Eaglstein [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Common shares issued for cash valued at $0.05 per share, shares

10,000

Series B Preferred Stock [Member] | Gope S. Kundnani [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Common shares issued for cash valued at $0.05 per share, shares

1,800,000

Common shares issued for cash valued at $0.05 per share

$ 2,538,000

Common Stock [Member] | Mitchell Eaglstein [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of shares issued during period for services

30,000,000

Common Stock [Member] | Imran Firoz [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of shares issued during period for services

5,310,000

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

Accumulated Other Comprehensive Income (Loss) [Line Items]

Common shares issued for cash valued at $0.05 per share, shares

28,600,000

Subsequent Event [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Common stock, shares authorized

1,000,000,000

Number of shares issued during period for services

141,844

420,000

Number of restricted shares issued during period

5,000,000

Subsequent Event [Member] | AJB Capital Investments, LLC [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Number of redeemed shares issued during period, vlaue

$ 100,000

Common Stock [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Common stock, shares authorized

500,000,000

Common shares issued for cash valued at $0.05 per share, shares

500,000

Number of shares issued during period for services

1,500,000

Common shares issued for cash valued at $0.05 per share

$ 50

Common Stock [Member] | Gope S. Kundnani [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Common shares issued for cash valued at $0.05 per share, shares

50,000,000

Common shares issued for cash valued at $0.05 per share

$ 5,500,000

Common Stock [Member] | Subsequent Event [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Common stock, shares authorized

1,000,000,000

Common stock, par value

$ 0.0001

Common shares issued for cash valued at $0.05 per share, shares

280,102,413

Common stock voting rights

72%

Reverse stock split

not less than 1 for 10 and not more than 1 for 50

One Common Shares and One Class A Warrant [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Common shares issued for cash valued at $0.05 per share, shares

653,332

Common shares issued for cash valued at $0.05 per share

$ 98,000

2022 Equity Plan [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Common stock, shares authorized

250,000,000

Excess shares authorized

500,000,000

WARRANTS (Details Narrative)

WARRANTS (Details Narrative) - USD ($)				1 Months Ended	12 Months Ended
WARRANTS (Details Narrative) - USD ($)	Dec. 27, 2023	Feb. 10, 2022	Jan. 27, 2022	Feb. 15, 2019	Dec. 31, 2022	Jan. 26, 2024
Class of Warrant or Right [Line Items]
Common shares issued for cash valued at $0.05 per share, shares		96,778,105		2,967,000
Common shares issued for cash valued at $0.05 per share					$ 25,000
AJB Capital Investments, LLC [Member]
Class of Warrant or Right [Line Items]
Number of shares issued during period, other			1,000,000
Warrants term			3 years
Warrant price per share			$ 0.30
Number of redeemed shares issued during period	5,000,000
Redemption warrants value	$ 90,000
Warrant payment	$ 100,000
AJB Capital Investments, LLC [Member] \| Subsequent Event [Member]
Class of Warrant or Right [Line Items]
Warrant payment						$ 100,000
AJB Warrants [Member]
Class of Warrant or Right [Line Items]
Common shares issued for cash valued at $0.05 per share, shares			2,214,286
Common shares issued for cash valued at $0.05 per share			$ 71,521
Number of shares issued during period, other			1,000,000
Warrants term			3 years
Warrant price per share			$ 0.30

SCHEDULE OF PROVISION FOR INCOM

SCHEDULE OF PROVISION FOR INCOME TAXES (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
M-1 Differences:	$ 230,010	$ (1,067,350)
M-1 Differences:	48,302	(224,144)
Stock issued for services	176,525	476,746
Stock issued for services	37,070	100,117
Depreciation and amortization	236,413	162,945
Depreciation and amortization	49,647	34,218
Tax income (loss)	642,948
Tax income (loss)	135,019	89,808
Tax income (loss)		(427,659)
Tax income (loss)	(135,019)	(89,808)
Prior year NOL	(1,395,876)	(968,217)
Prior year NOL	(293,134)	(203,325)
Cumulative NOL	(752,928)	(1,395,876)
Cumulative NOL	$ (158,115)	$ (293,134)

SCHEDULE OF DEFERRED TAX ASSETS

SCHEDULE OF DEFERRED TAX ASSETS (Details) - USD ($)	12 Months Ended
SCHEDULE OF DEFERRED TAX ASSETS (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Net operating loss carry forwards	$ 158,115	$ 293,134
Stock/options issued for services	37,070	100,117
Depreciation and amortization	49,647	34,218
Valuation allowance	(244,832)	(427,469)
Total
Federal statutory income tax	48,302	(224,144)
State and local income taxes
Deferred tax assets valuation allowance	(48,302)	224,144
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, 2023	Dec. 31, 2022
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, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
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.
Pre-tax losses, available for carry-forward	$ 230,010	$ 1,067,350
Deferred tax assets	1,395,876
Valuation allowance	1,395,876
Pre-tax income	230,010
NOL carryforwards, loss	1,165,866
Valuation allowance on deferred tax assets	1,395,876
Reduction of income tax expense	1,395,876
Valuation allowance	$ 244,832	$ 427,469

SCHEDULE OF SHARES ISSUED TO RE

SCHEDULE OF SHARES ISSUED TO RELATED PARTY AND BOARD MEMBERS (Details) - USD ($)			12 Months Ended
	Jan. 30, 2024	Jan. 04, 2024	Dec. 31, 2022
Subsequent Event [Line Items]
Value			$ 93,750
Subsequent Event [Member]
Subsequent Event [Line Items]
Common shares issued for services valued at $0.0625 per share, shares	141,844	420,000
Value	$ 200,000	$ 592,200
Subsequent Event [Member] \| Mitchell M Eaglstein [Member]
Subsequent Event [Line Items]
Common shares issued for services valued at $0.0625 per share, shares		150,000
Value		$ 211,500
Subsequent Event [Member] \| Imran Firoz [Member]
Subsequent Event [Line Items]
Common shares issued for services valued at $0.0625 per share, shares		150,000
Value		$ 211,500
Subsequent Event [Member] \| FRH Group Corporation [Member]
Subsequent Event [Line Items]
Common shares issued for services valued at $0.0625 per share, shares		50,000
Value		$ 70,500
Subsequent Event [Member] \| William B Barnett [Member]
Subsequent Event [Line Items]
Common shares issued for services valued at $0.0625 per share, shares		10,000
Value		$ 14,100
Subsequent Event [Member] \| Susan E Eaglstein [Member]
Subsequent Event [Line Items]
Common shares issued for services valued at $0.0625 per share, shares		10,000
Value		$ 14,100
Subsequent Event [Member] \| Gope S. Kundnani [Member]
Subsequent Event [Line Items]
Common shares issued for services valued at $0.0625 per share, shares	70,922	50,000
Value	$ 100,000	$ 70,500
Subsequent Event [Member] \| Gope S. Kundnani One [Member]
Subsequent Event [Line Items]
Common shares issued for services valued at $0.0625 per share, shares	70,922
Value	$ 100,000

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)

1 Months Ended

8 Months Ended

12 Months Ended

Feb. 21, 2024

Jan. 30, 2024

Jan. 26, 2024

Dec. 27, 2023

Feb. 10, 2022

Apr. 30, 2024

Feb. 15, 2019

Nov. 30, 2024

Dec. 31, 2022

Mar. 12, 2024

Jan. 25, 2024

Jan. 04, 2024

Dec. 31, 2023

Feb. 17, 2022

Sep. 03, 2021

Feb. 12, 2021

Subsequent Event [Line Items]

Common shares issued for cash valued at $0.05 per share, shares

96,778,105

2,967,000

Common stock par value

$ 0.0001

Common stock shares authorized

500,000,000

250,000,000

Final payment termination

$ 100,000

Common Stock [Member]

Subsequent Event [Line Items]

Common shares issued for cash valued at $0.05 per share, shares

500,000

Common stock shares authorized

500,000,000

AJB Capital Investments, LLC [Member]

Subsequent Event [Line Items]

Repayment to redeem shares

$ 90,000

Subsequent Event [Member]

Subsequent Event [Line Items]

Common stock shares authorized

1,000,000,000

Acquire payment

$ 100,000

Equal installments amount

$ 15,000

Final payment termination

$ 100,000

$ 10,000

Subsequent Event [Member] | Common Stock [Member]

Subsequent Event [Line Items]

Common shares issued for cash valued at $0.05 per share, shares

280,102,413

Common stock voting rights

72%

Common stock par value

$ 0.0001

Common stock shares authorized

1,000,000,000

Reverse stock split

not less than 1 for 10 and not more than 1 for 50

Subsequent Event [Member] | AJB Capital Investments, LLC [Member]

Subsequent Event [Line Items]

Repayment to redeem shares

$ 100,000

Subsequent Event [Member] | Series B Preferred Stock [Member]

Subsequent Event [Line Items]

Sale of stock, price per share

$ 1.41

Preferred stock, value, subscriptions

$ 100,000

Preferred stock, shares subscribed

70,922

Subsequent Event [Member] | Series A Preferred Stock [Member]

Subsequent Event [Line Items]

Sale of stock, price per share

$ 1.41

Subsequent Event [Member] | Series A Preferred Stock [Member] | Mitchell M Eaglstein [Member]

Subsequent Event [Line Items]

Common shares issued for cash valued at $0.05 per share, shares

1,000,000

Subsequent Event [Member] | Series A Preferred Stock [Member] | Felix R. Hong [Member]

Subsequent Event [Line Items]

Common shares issued for cash valued at $0.05 per share, shares

1,000,000