| SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) | 9 Months Ended | 12 Months Ended |
| Sep. 30, 2023 | Dec. 31, 2022 |
| Accounting Policies [Abstract] | | |
| Basis of Presentation | Basis of Presentation The Company’s financial statements have
been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). The
accompanying unaudited interim consolidated financial statements have been prepared by the Company pursuant to the rules and regulations
of the United States Securities and Exchange Commission. Certain information and disclosures normally included in annual financial statements
prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted pursuant
to such rules and regulations. In the opinion of management, all adjustments and disclosures necessary for a fair presentation of these
consolidated financial statements have been included. Such adjustments consist of normal recurring adjustments. These interim consolidated
financial statements should be read in conjunction with the audited consolidated financial statements of the Company for the year ended
December 31, 2022. The results of operations for the nine months ended September 30, 2023 are not indicative of the results that may be
expected for the full year. | Basis
of Presentation The
Companys financial statements have been prepared in accordance with accounting principles generally accepted in the United States
of America (U.S. GAAP). Also see Note 3. |
| Use of Estimates | Use of Estimates The preparation of the financial statements in
conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported
amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the
reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. | Use
of Estimates The
preparation of the financial statements in conformity with generally accepted accounting principles requires management to make estimates
and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the
date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could
differ from those estimates. |
| Concentration of Credit Risk | Concentration of Credit Risk Cash and cash equivalents are maintained at financial
institutions and, at times, balances may exceed federally insured limits of $ 250,000 | Concentration
of Credit Risk Cash
and cash equivalents are maintained at financial institutions and, at times, balances may exceed federally insured limits of $ 250,000 |
| Fair Value Measurements | Fair Value Measurements The Company follows FASB ASC 820, Fair Value
Measurements and Disclosures
Level 1 Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.
Level 2 Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.
Level 3 Pricing inputs that are generally unobservable inputs and not corroborated by market data. Financial assets are considered Level 3 when their
fair values are determined using pricing models, discounted cash flow methodologies or similar techniques and at least one significant
model assumption or input is unobservable. The fair value hierarchy gives the highest priority
to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. If
the inputs used to measure the financial assets and liabilities fall within more than one level described above, the categorization is
based on the lowest level input that is significant to the fair value measurement of the instrument. The carrying amounts reported in the Company’s
financial statements for cash, accounts receivable, prepaids and other current assets, accounts payable, etc. approximate their fair value
because of the immediate or short-term mature of these financial instruments. | Fair
Value Measurements The
Company follows FASB ASC 820, Fair Value Measurements and Disclosures
Level
1 Quoted
market prices available in active markets for identical assets or liabilities as of the reporting date.
Level
2 Pricing
inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the
reporting date.
Level
3 Pricing
inputs that are generally unobservable inputs and not corroborated by market data. Financial
assets are considered Level 3 when their fair values are determined using pricing models, discounted cash flow methodologies or similar
techniques and at least one significant model assumption or input is unobservable. The
fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and
the lowest priority to unobservable inputs. If the inputs used to measure the financial assets and liabilities fall within more than
one level described above, the categorization is based on the lowest level input that is significant to the fair value measurement of
the instrument. The
carrying amounts reported in the Companys financial statements for cash, accounts receivable, prepaids and other current assets,
accounts payable, etc approximate their fair value because of the immediate or short-term mature of these financial instruments. |
| Per Share Information | Per Share Information Basic net income (loss) per common share is
computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the year. Diluted
net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common
stock outstanding during the period, increased by the potentially dilutive common shares that were outstanding during the period. As
of September 30, 2023, the Company had 175,000 147,000 no | Per
Share Information Basic
net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock
outstanding during the year. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average
number of shares of common stock outstanding during the year, increased by the potentially dilutive common shares that were outstanding
during the year. As of December 31, 2022 and 2021, the Company does no |
| New Accounting Pronouncements | New Accounting Pronouncements The FASB issues ASUs to amend the authoritative
literature in ASC. There have been a number of ASUs to date that amend the original text of ASC. The Company believes those issued to
date either (i) provide supplemental guidance, (ii) are technical corrections, (iii) are not applicable to the Company or (iv) are not
expected to have a significant impact on the Company. | New
Accounting Pronouncements In July 2018, the FASB issued ASU No. 2018-11, Leases
(Topic 842): Targeted Improvements, which provided an alternative transition method when initially applying ASU 2016-02. Companies may
elect to apply ASU 2016-02 at the beginning of the earliest period presented or recognize a cumulative effect adjustment to the opening
balance of retained earnings in the period of adoption. The ASU is effective for annual and interim periods beginning after December 15,
2021. Management expect the adoption of this standard to have a significant impact on the Company’s future financial statements
due to the recognition of right of a right of use asset and liability in connection with the lease disclosed below. The
FASB issues ASUs to amend the authoritative literature in ASC. There have been a number of ASUs to date that amend the original text
of ASC. The Company believes those issued to date either (i) provide supplemental guidance, (ii) are technical corrections, (iii) are
not applicable to the Company or (iv) are not expected to have a significant impact on the Company. |
| Cash and Cash Equivalents | | Cash
and Cash Equivalents The
Company classifies its highly liquid investments with maturities of three months or less at the date of purchase as cash equivalents.
Management determines the appropriate classification of its investments at the time of purchase and reevaluates the designations of each
investment as of the balance sheet date for each reporting period. The Company classifies its investments as either short-term or long-term
based on each instruments underlying contractual maturity date. Investments with maturities of less than 12 months are classified
as short-term and those with maturities greater than 12 months are classified as long-term. The cost of investments sold is based upon
the specific identification method. |
| Accounts Receivable and Allowance for Doubtful Accounts | | Accounts
Receivable and Allowance for Doubtful Accounts Accounts
receivable is recorded net of an allowance for doubtful accounts, if needed. The Company considers any changes to the financial condition
of its financial institutions used and any other external market factors that could impact the collectability of its receivables in the
determination of its allowance for doubtful accounts. The Company does not expect to have write-offs or adjustments to accounts receivable
which could have a material adverse effect on its financial position, results of operations or cash flows as the portion which is deemed
uncollectible is already taken into account when the revenue is recognized. |
| Revenue Recognition | | Revenue
Recognition The
Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2014-09, codified
as Accounting Standards Codification (ASC) 606 Revenue from Contracts with Customers, which provides a single comprehensive
model for entities to use in accounting for revenue arising from contracts with customers. The Company adopted ASC 606 upon Inception. The
Company provides online marketing services. The Companys revenue is generated on services priced at fixed rates. Revenue is recorded
as services are performed which typically all occurs within a calendar month. The
Company determines if an arrangement is a lease at inception. This determination generally depends on whether the arrangement
conveys to the Company the right to control the use of an explicitly or implicitly identified fixed asset for a period of time in
exchange for consideration. Control of an underlying asset is conveyed to the Company if the Company obtains the rights to direct
the use of and to obtain substantially all of the economic benefits from using the underlying asset. The Company has lease
agreements which include lease and non-lease components, which the Company has elected to account for as a single lease component
for all classes of underlying assets. Lease expense for variable lease components are recognized when the obligation is probable.
Operating lease right of use (ROU) assets and lease liabilities are recognized at commencement date based on the present
value of lease payments over the lease term. Operating lease payments are recognized as lease expense on a straight-line basis over
the lease term. The Company primarily leases buildings (real estate) which are classified as operating leases. ASC 842 requires a
lessee to discount its unpaid lease payments using the interest rate implicit in the lease or, if that rate cannot be readily
determined, its incremental borrowing rate. As an implicit interest rate is not readily determinable in the Companys leases,
the incremental borrowing rate is used based on the information available at commencement date in determining the present value of
lease payments. The
lease term for all of the Companys leases includes the non-cancellable period of the lease plus any additional periods covered
by either a Company option to extend (or not to terminate) the lease that the Company is reasonably certain to exercise, or an option
to extend (or not to terminate) the lease controlled by the lessor. Options for lease renewals have been excluded from the lease term
(and lease liability) for the majority of the Companys leases as the reasonably certain threshold is not met. Lease
payments included in the measurement of the lease liability are comprised of fixed payments, variable payments that depend on index or
rate, and amounts probable to be payable under the exercise of the Company option to purchase the underlying asset if reasonably certain. Variable
lease payments not dependent on a rate or index associated with the Companys leases are recognized when the event, activity, or
circumstance in the lease agreement on which those payments are assessed as probable. Variable lease payments are presented as operating
expenses in the Companys statement of operations in the same line as expense arising from fixed lease payments. As of September
30, 2022, management determined that there were no |
| Property and Equipment | | Property
and Equipment Property
and equipment is recorded at cost. Expenditures for major additions and betterments are capitalized. Maintenance and repairs are charged
to operations as incurred. Depreciation of property and equipment is computed by the straight-line method (after taking into account
their respective estimated residual values) over the assets estimated useful life of five ( 5 |
| Impairment of Long-Lived Assets | | Impairment
of Long-Lived Assets Long-lived
assets are reviewed for impairment when there is evidence that events or changes in circumstances indicate that the carrying amount of
an asset or asset group may not be recoverable. Recoverability of assets to be held and used is measured by comparing the carrying amount
of an asset or asset group to estimated undiscounted future cash flows expected to be generated by the asset or asset group. If the carrying
amount of an asset or asset group exceeds its estimated future cash flows, an impairment charge is recognized for the amount by which
the carrying amount of the asset or asset group exceeds the estimated fair value of the asset or asset group. Long-lived assets to be
disposed of by sale are reported at the lower of their carrying amounts or their estimated fair values less costs to sell and are not
depreciated. As of December 31, 2022 and 2021, there were no |
| Income Taxes | | Income
Taxes The
Company recognizes deferred tax assets and liabilities for the expected future tax consequences of events that have been included in
the financial statements or tax returns. Under this method, deferred tax assets and liabilities are based on the differences between
the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the fiscal year in which the differences
are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely
than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply
to taxable income in the fiscal years in which those temporary differences are expected to be recovered or settled. The effect on deferred
tax assets and liabilities of a change in tax rates is recognized in the statement of operations in the period that includes the enactment
date. The
Companys income tax returns are based on calculations and assumptions that are subject to examination by the Internal Revenue
Service and other tax authorities. In addition, the calculation of the Companys tax liabilities involves dealing with uncertainties
in the application of complex tax regulations. The Company recognizes liabilities for uncertain tax positions based on a two-step process.
The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates that it is
more likely than not that the position will be sustained on audit, including resolution of related appeals or litigation processes, if
any. The second step is to measure the tax benefit as the largest amount that is more than 50% likely of being realized upon
settlement. While the Company believes it has appropriate support for the positions taken on its tax returns, the Company regularly assesses
the potential outcomes of examinations by tax authorities in determining the adequacy of its provision for income taxes. The Company
continually assesses the likelihood and amount of potential adjustments and adjusts the income tax provision, income taxes payable and
deferred taxes in the period in which the facts that give rise to a revision become known. As of September 30, the Company does not believe
any provisions are required in connection with uncertain tax positions as there are none. |
| Stock Based Compensation | | Stock
Based Compensation The
Company recognizes as compensation expense all share-based payment awards made to employees, directors, and consultants including grants
of stock, stock options and warrants, based on estimated fair values. Fair value is generally determined based on the closing price of
the Companys common stock on the date of grant and is recognized over the service period. |
