Mag Mile Capital (MMCP) S-1/A25 Apr 24IPO registration (amended)Financial data

Company Profile

Cover

Cover	12 Months Ended
Cover	Dec. 31, 2023
Entity Addresses [Line Items]
Document Type	S-1/A
Amendment Flag	true
Amendment Description	AMENDMENT NO. 4
Entity Registrant Name	MAG MILE CAPITAL, INC.
Entity Central Index Key	0001879293
Entity Tax Identification Number	87-1614433
Entity Incorporation, State or Country Code	OK
Entity Address, Address Line One	1141 W. Randolph St.
Entity Address, Address Line Two	Suite 200
Entity Address, City or Town	Chicago
Entity Address, State or Province	IL
Entity Address, Postal Zip Code	60607
City Area Code	(312)
Local Phone Number	642-0100
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Business Contact [Member]
Entity Addresses [Line Items]
Entity Address, Address Line One	1141 W. Randolph St.
Entity Address, Address Line Two	Suite 200
Entity Address, City or Town	Chicago
Entity Address, State or Province	IL
Entity Address, Postal Zip Code	60607
Contact Personnel Name	Rushi Shah

Balance Sheets

Balance Sheets - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Current Assets:
Cash	$ 56,222	$ 374,091
Draws against commissions	208,344	175,103
Loan receivable		12,500
Prepaid stock compensation	185,000
Due from related parties		482,550
Total Current Assets	449,566	1,044,244
Operating lease right of use asset	318,114
Property and equipment, net	15,971	41,872
Total other assets	334,085	41,872
Total Assets	783,651	1,086,116
Current Liabilities:
Accounts payable and accruals	74,318	44,786
Operating lease liability – current portion	55,036
Total Current Liabilities	229,992	92,376
Long Term Liabilities:
Operating lease liability – net of current portion	297,529
Loan payable, net of current portion	139,362	140,117
Long Term Liabilities	436,891	140,117
Total Liabilities	666,883	232,493
Stockholders’ Equity (Deficit):
Preferred stock, value
Common stock, $0.00001 par value, 480,000,000 shares authorized; 100,055,935 and 10,133,284 shares issued and outstanding, respectively	1,000	101	[1]
Additional paid in capital	2,804,236	426,500
Accumulated deficit	(2,688,468)	427,022
Total stockholders’ equity	116,768	853,623
Total Liabilities and Stockholders’ Equity	783,651	1,086,116
Series A Preferred Stock [Member]
Stockholders’ Equity (Deficit):
Preferred stock, value
Related Party [Member]
Current Assets:
Due from related parties		482,550
Current Liabilities:
Loan payable	90,000	40,000
Nonrelated Party [Member]
Current Liabilities:
Loan payable	$ 10,638	$ 7,590

[1]Specifically related to reverse acquisition accounting.

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2023	Dec. 31, 2022
Preferred stock, par value	$ 0.00001	$ 0.00001
Preferred stock, shares designated	20,000,000	20,000,000
Common stock, par value	$ 0.00001	$ 0.00001
Common stock, shares authorized	480,000,000	480,000,000
Common stock, shares issued	100,055,935	10,133,284
Common stock, shares outstanding	100,055,935	10,133,284
Series A Preferred Stock [Member]
Preferred stock, par value	$ 0.00001	$ 0.00001
Preferred stock, shares designated	1,000,000	1,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0

Statements of Operations

Statements of Operations - USD ($)	12 Months Ended
Statements of Operations - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Defined Benefit Plan Disclosure [Line Items]
Revenue	$ 1,919,243	$ 3,321,837
Gross margin	438,029	1,575,292
Operating expenses:
Stock based compensation	1,582,072
Professional fees	590,607	38,123
Consulting	459,806
Payroll expense	360,341	244,104
General and administrative	549,628	428,875
Total operating expenses	3,542,454	711,102
(Loss) income from operations	(3,104,425)	864,190
Other expense:
Interest expense	(11,065)
Total other expense	(11,065)
Net (loss) income before income tax	(3,115,490)	864,190
Income tax
Net (Loss) Income	$ (3,115,490)	$ 864,190
(Loss) income per share, basic	$ (0.04)	$ 0.15
(Loss) income per share, diluted	$ (0.04)	$ 0.15
Weighted average shares outstanding, basic	77,906,347	5,777,120
Weighted average shares outstanding, diluted	77,906,347	5,777,120
Nonrelated Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Commission expense	$ (802,464)	$ (1,250,920)
Related Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Commission expense	$ (678,750)	$ (495,625)

Statements of Changes in Stockh

Statements of Changes in Stockholders' Equity - USD ($)	Common Stock [Member]	Preferred Stock [Member] Series A Preferred Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2021	$ 1		$ 336,508	$ (437,168)	$ (100,659)
Balance, shares at Dec. 31, 2021	133,284	1,000
Contributions to capital– related party			90,092		90,092
Preferred stock converted to common	$ 100		(100)
Preferred stock converted to common, shares	10,000,000	(1,000)
Net income (loss)				864,190	864,190
Balance at Dec. 31, 2022	$ 101		426,500	427,022	853,623
Balance, shares at Dec. 31, 2022	10,133,284
Net income (loss)				(3,115,490)	(3,115,490)
Receivables – related party			(452,551)		(452,551)
Stock issued for services	$ 22		1,079,092		1,079,114
Stock issued for services, shares	2,158,227
Stock issued for cash	$ 3		169,997		170,000
Stock issued for cash, shares	340,000
Shares issued for reverse acquisition	$ 874		(874)
Shares issued for reverse acquisition, shares	87,424,424
Warrant expense			1,582,072		1,582,072
Balance at Dec. 31, 2023	$ 1,000		$ 2,804,236	$ (2,688,468)	$ 116,768
Balance, shares at Dec. 31, 2023	100,055,935

Statements of Cash Flows

Statements of Cash Flows - USD ($)	12 Months Ended
Statements of Cash Flows - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Cash Flows from Operating Activities:
Net (loss) income	$ (3,115,490)	$ 864,190
Adjustments to reconcile net (loss) income to net cash used in Operating activities:
Stock based compensation - warrants	1,582,072
Common stock issued for services	894,114
Depreciation expense	25,901	25,903
Operating lease expense	34,450
Changes in Operating Assets and Liabilities:
Other assets	12,500
Related party receivable	30,000	(509,283)
Draws against commissions	(33,241)	(148,024)
Accounts payable and accruals	31,825	(1,209)
Net cash (used) provided by operating activities	(537,869)	231,577
Cash Flows from Investing Activities:
Cash Flows from Financing Activities:
Common stock issued for cash	170,000
Loan payable – related party	50,000	40,000
Loan payable		(2,193)
Net cash provided by financing activities	220,000	37,807
Net change in cash	(317,869)	269,384
Cash, at beginning of year	374,091	104,707
Cash, at end of year	56,222	374,091
Supplemental Non-Cash Disclosure:
Cash paid for interest
Cash paid for taxes
Non-cash financing activity:
Establish right of use of asset	373,489
Common stock issued for prepaid services	$ 185,000

NATURE OF OPERATIONS

NATURE OF OPERATIONS	12 Months Ended
NATURE OF OPERATIONS	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OF OPERATIONS	NOTE 1 – NATURE OF OPERATIONS Mag Mile Capital, Inc. (“Mag Mile”, or the “Company”) (formerly Myson, Inc.) On May 11, 2022, G. Reed Petersen Irrevocable Trust (the “Seller”), agreed to sell all 1,000 issued and outstanding Series A Preferred Shares of the Company to Reddington Partners LLC (the “Purchaser”), thus constituting a change of control of the Company, for $ 495,000 , pursuant to a Stock Purchase Agreement (the “Stock Purchase Agreement”). The Preferred Shares were convertible into 10,000,000 common shares which, upon conversion, represent approximately 98.7 % of the Company’s outstanding common shares. On June 8, 2022, Reddington Partners LLC converted their Series A Preferred Shares into 10,000,000 common shares. The sale of the Shares to the Purchaser was completed on May 17, 2022. As part of the Stock Purchase Agreement, G. Reed Petersen agreed to resign as the Company’s sole officer and director; and the change of management was completed on June 5, 2022. On June 6, 2022, Henrik Rouf became the Company’s sole officer and director. On March 30, 2023, the Company, entered into a Reorganization Agreement (the “Reorganization Agreement”) with Megamile Capital, Inc. d/b/a Mag Mile Capital f/k/a CSF Capital LLC (“Mag Mile Capital”) under which Mag Mile Capital was merged with and into Myson. At the closing of the Reorganization Agreement, the sole member of the Myson Board of Directors and its officer resigned and Rushi Shah, President and CEO of Mag Mile Capital, assumed the positions of Chairman of the Myson Board of Directors and the title of President and CEO, Secretary and Treasurer of Myson. Under the terms of the Reorganization Agreement, Mag Mile Capital’s shareholders now own 88 % of the issued and outstanding shares of the Company’s common stock or 87,424,424 shares. The Merger is accounted for as a reverse recapitalization. Mag Mile Capital is deemed the accounting predecessor of the Merger and will be the successor registrant for SEC purposes, meaning that Mag Mile Capital’s financial statements for previous periods will be disclosed in the Company’s future periodic reports filed with the SEC. On May 15, 2023, the Company filed with the Oklahoma Secretary of State an amendment to the Certificate of Incorporation to change the Company’s name to Mag Mile Capital, Inc., that became effective on June 16, 2023. On September 5, 2023, the name change to Mag Mile Capital, Inc. and symbol change to MMCP became effective on OTC Markets. Mag Mile Capital is a full-service commercial real estate mortgage banking firm headquartered in Chicago with offices in the states of New York, Massachusetts, Connecticut, Florida, Texas, Michigan, Colorado and Nevada. Mag Mile Capital is a national platform comprised of capital markets specialists with extensive experience in real estate bridge financing, mezzanine and permanent debt placement and equity arrangements throughout the full capital stack and across all major real estate asset classes nationwide, including hotels, multifamily, office, retail, industrial, healthcare, self-storage and special purpose properties, offering access to structured debt and equity advisory solutions and placement for real estate investors, developers, and entrepreneurs, Mag Mile Capital leverages a wide variety of lending relationships and equity capital connections as a leading national real estate mortgage intermediary. Its personnel have collectively raised over $9 billion in real estate financing during their combined 29 years of experience in this industry.

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 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 Company had elected to change its fiscal year end from July 31 to December 31. Use of estimates The preparation of 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 may differ from those estimates. Cash and Cash Equivalents The Company considers all cash accounts, which are not subject to withdrawal restrictions or penalties, and all highly liquid debt instruments purchased with a maturity of three months or less as cash and cash equivalents. The carrying amount of financial instruments included in cash and cash equivalents approximates fair value because of the short maturities for the instruments held. The Company had no cash equivalents as of December 31, 2023 and 2022. Concentrations of Credit Risk We maintain our cash in bank deposit accounts, the balances of which at times may exceed federally insured limits. We continually monitor our banking relationships and consequently have not experienced any losses in our accounts. At times, such deposits may exceed the Federal Deposit Insurance Corporation insurable limit. Basic and Diluted Earnings Per Share Net income (loss) per common share is computed pursuant to ASC 260-10-45, Earnings per Share—Overall—Other Presentation Matters 5,000,000 and 0 potentially dilutive shares of common stock from warrants, respectively. Revenue Recognition The Company follows ASC 606, Revenue from Contracts with Customers For the year ended December 31, 2023, the Company recognized 24 % of its revenue from two Customers. Cost of Revenue Cost of revenues includes commission expense paid during the period. Accounts Receivable The Company evaluates the collectability of its trade accounts receivable based on a number of factors. In circumstances where the Company becomes aware of a specific customer’s inability to meet its financial obligations to the Company, a specific reserve for bad debts is estimated and recorded, which reduces the recognized receivable to the estimated amount the Company believes will ultimately be collected. In addition to specific customer identification of potential bad debts, bad debt charges are recorded based on the Company’s historical losses and an overall assessment of past due trade accounts receivable outstanding. Draws Against Commissions Draws against commissions are payments made to originators, brokers or sales people that are the procuring cause for bringing in a transaction for financing, in lieu of future commissions to be received. This acts as an unsecured working capital loan paid to the sales people until the actual commission is earned and/or received. Recent Accounting Pronouncements In June 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-13, “Financial Instruments – Credit Losses (Topic 326): Measurement of Credit losses on Financial Instruments.” The ASU, as amended, requires an entity to measure expected credit losses for financial assets carried at amortized cost based on historical experience, current conditions, and reasonable and supportable forecasts. Among other things, the ASU also amended the impairment model for available for sale securities and addressed purchased financial assets with deterioration. The Company has implemented all new accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

GOING CONCERN

GOING CONCERN	12 Months Ended
GOING CONCERN	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	NOTE 3 – GOING CONCERN These financial statements have been prepared in accordance with generally accepted accounting principles applicable to a going concern, which assumes that the Company will be able to meet its obligations and continue its operations for its next fiscal year. Realization values may be substantially different from carrying values as shown and these financial statements do not give effect to adjustments that would be necessary to the carrying values and classification of assets and liabilities should the Company be unable to continue as a going concern. For the year ended December 31, 2023, we had a net loss of $ 3,115,490 ($ 2,476,186 of which was non-cash expense) and used $ 537,869 of cash in operations. These conditions and the ability to successfully resolve these factors raise substantial doubt about the Company’s ability to continue as a going concern. The financial statements of the Company do not include any adjustments that may result from the outcome of these aforementioned uncertainties. The Company’s ability to continue as a going concern is dependent upon its ability to generate future profitable operations and/or to obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. We expect to use the exercise of warrants to meet our needs for growth for more than twelve months from the date of issuance of these financial statements.

REVERSE MERGER

REVERSE MERGER	12 Months Ended
REVERSE MERGER	Dec. 31, 2023
Business Combination and Asset Acquisition [Abstract]
REVERSE MERGER	NOTE 4 – REVERSE MERGER On March 30, 2023, Myson, Inc, a public company, and Megamile Capital, Inc. d/b/a Mag Mile Capital f/k/a CSF Capital LLC (“Mag Mile Capital”), a private company, completed a reverse merger transaction. Under the terms of the agreement, Mag Mile Capital shareholders received 87,424,424 shares of Myson, Inc’s common stock, resulting in the Mag Mile Capital shareholders owning a majority of the outstanding shares of Myson, Inc. For accounting purposes, Mag Mile Capital is considered the acquirer, and the transaction is considered a capital transaction in substance (i.e., the issuance of stock by Mag Mile Capital for the net monetary assets of Myson, Inc. Therefore, the assets and liabilities of Mag Mile Capital are carried forward at their historical cost, and the assets and liabilities of Myson, Inc. are adjusted to fair value. The equity structure (i.e., the number and type of equity interests issued) in the consolidated financial statements reflects the equity structure of Myson, Inc., the legal parent, including the equity interests the legal parent issued to effect the merger. Accordingly, the equity structure of Mag Mile Capital, the accounting acquirer, is restated using the exchange ratio established in the merger to reflect the number of shares (or other equity interests) issued by the legal parent to effect the merger. The operations of Myson, Inc. are included in the consolidated statement of operations from the date of the merger. The comparative periods in the financial statements are those of the Mag Mile Capital before the merger.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
PROPERTY AND EQUIPMENT	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 5 - PROPERTY AND EQUIPMENT Property and equipment, net consists of the following: SCHEDULE OF PROPERTY AND EQUIPMENT December 31, 2023 December 31, 2022 Leasehold Improvement $ 32,125 $ 32,125 Computer 11,770 11,770 Equipment 147,409 147,409 Total 191,304 191,304 Less: accumulated depreciation and amortization (175,333 ) (149,432 ) Total property and equipment, net $ 15,971 $ 41,872 Depreciation expense for the years ended December 31, 2023, and 2022, was $ 25,901 and $ 25,903 , respectively.

LOAN PAYABLE

LOAN PAYABLE	12 Months Ended
LOAN PAYABLE	Dec. 31, 2023
Debt Disclosure [Abstract]
LOAN PAYABLE	NOTE 6 – LOAN PAYABLE On May 27, 2020, the Company received a $ 150,000 loan from the Small Business administration (“Loan”). The Loan accrues interest at 3.75 % and matures in thirty years . Monthly payments of principal and interest of $ 731 are to begin twelve months from the date of the Loan. The Loan can be prepaid at any time without penalty. As of December 31, 2023, all payments to date have been applied to interest and the balance remains at $ 150,000 .

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
RELATED PARTY TRANSACTIONS	Dec. 31, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 7 - RELATED PARTY TRANSACTIONS Due from related parties consists of receivables of $ 0 and $ 482,550 , from Mag Mile Capital LLC as of December 31, 2023 and 2022, respectively. During the year ended December 31, 2023, Reddington Partners LLC, a majority shareholder, advanced the Company $ 23,256 to pay for general operating expenses. As of December 31, 2023, the total amount due of $ 85,709 was forgiven by Redding Partners. The amount was credited to additional paid in capital. As of December 31, 2023 and 2022, the Company owes Reddington Partners LLC, a total of $ 0 and $ 62,453 , respectively, for advances to the Company. The advance was non-interest bearing and due on demand. As of December 31, 2023 and 2022, the Company has a loan payable due to Mag Mile Capital LLC of $ 40,000 and $ 40,000 , respectively. The Company has an office lease dated January 1, 2023, with a term of five years for 1,625 square feet at 1141 W. Randolph Street, Floor 2, Chicago, IL 60607 with 1141 W. Randolph, LLC, a company owned and controlled by Rushi Shah, CEO. The lease requires a monthly rental payment of approximately $ 4,062 with an annual rate adjustment of 3 % which we believe is a market rate for this space (Note 9). Per the terms of Mr. Shah’s employment agreement, he received between 50 % and 75 % of all revenue from commercial real estate mortgage financing for which he is the procuring cause, before the merger took place. For the years ended December 31, 2023 and 2022, Mr. Shah earned commissions of $ 678,750 and $ 495,625 , respectively. Per the terms of the new employment contract dated March 31, 2023, Mr. Shah’s commission is limited to 55 %, resulting in a decrease of commission expense.

COMMON STOCK

COMMON STOCK	12 Months Ended
COMMON STOCK	Dec. 31, 2023
Equity [Abstract]
COMMON STOCK	NOTE 8 – COMMON STOCK The Company has authorized 480,000,000 shares of common stock, par value $ 0.00001 . Effective February 24, 2022, the Company effectuated a 1 for 10,000 reverse stock split . All share numbers throughout these financial statements have been retroactively restated. On March 28, 2023, the Company issued 894,113 shares of common stock for services. The shares were valued at $ 0.50 , for total non-cash expense of $ 447,057 . The shares were granted prior to the reverse acquisition so there is no impact to the Statement of Operations for the periods presented. On March 28, 2023, the Company issued another 894,113 shares of common stock for services. The shares were valued at $ 0.50 , for total non-cash expense of $ 447,057 . The shares were granted prior to the reverse acquisition so there is no impact to the Statement of Operations for the periods presented. On June 9, 2023, the Company sold 100,000 shares of common stock for total cash proceeds of $ 50,000 . On July 17, 2023, the Company sold 240,000 shares of common stock for total cash proceeds of $ 120,000 . On August 17, 2023, the Company granted 370,000 shares of common stock for investor relation services to be provided in 2024. The shares were valued at $ 0.50 , for total non-cash prepaid expense of $ 185,000 . As the Company’s common stock is not trading and there have been no current sales of common stock for cash management used the price of warrants recently issued ($ 0.50 ) for valuing the shares issued for services.

PREFERRED STOCK

PREFERRED STOCK	12 Months Ended
PREFERRED STOCK	Dec. 31, 2023
Equity [Abstract]
PREFERRED STOCK	NOTE 9 – PREFERRED STOCK The Company has authorized 20,000,000 shares of preferred stock, par value $ 0.00001 . The Preferred Stock authorized by these Articles of Incorporation may be issued in one or more series. The Board of Directors of the Corporation is authorized to determine or alter the rights, preferences, privileges, and restrictions granted or imposed upon any wholly unissued series of Preferred Stock, and within the limitations or restrictions stated in any resolution or resolutions of the Board of Directors originally fixing the number of shares constituting any series, to increase or decrease (but not below the number of shares of any such series then outstanding) the number of shares of any such series subsequent to the issue of shares of that series, to determine the designation and par value of any series and to fix the numbers of shares of any series. Of the authorized preferred stock 1,000 shares have been designated as Series A Convertible Preferred Stock. Each share of Series A Convertible Preferred Stock is convertible into 10,000 shares of common stock and has 100,000 voting rights per share. On June 8, 2022, the Reddington Partners LLC converted the Series A Preferred Shares into 10,000,000 common shares.

OPERATING LEASE

OPERATING LEASE	12 Months Ended
OPERATING LEASE	Dec. 31, 2023
Operating Lease
OPERATING LEASE	NOTE 10 – OPERATING LEASE The Company has an office lease dated January 1, 2023, with a term of five years for 1,625 square feet at 1141 W. Randolph Street, Floor 2, Chicago, IL 60607 with 1141 W. Randolph, LLC, a company owned and controlled by Rushi Shah, CEO. The lease requires a monthly rental payment of approximately $ 4,062 with an annual rate adjustment of 3 %. The Company used a discount rate of 6 %, based on rates used for similar calculations. SCHEDULE OF OPERATING LEASE Balance Sheet Classification December 31, 2023 Asset Operating lease asset Right of use asset $ 318,114 Total lease asset $ 318,114 Liability Operating lease liability – current portion Current operating lease liability $ 55,036 Operating lease liability – noncurrent portion Long-term operating lease liability 297,529 Total lease liability $ 352,565 Lease obligations at December 31, 2023 consisted of the following: SCHEDULE OF LEASE OBLIGATIONS For the year ended December 31: 2024 $ 66,300 2025 83,850 2026 83,850 2027 83,850 2028 83,850 Total payments 401,700 Amount representing interest (49,135 ) Lease obligation, net 352,565 Less current portion (55,036 ) Lease obligation – long term $ 297,529 Lease expense for the year ended December 31, 2023, was $ 51,510 .

WARRANTS

WARRANTS	12 Months Ended
WARRANTS	Dec. 31, 2023
Warrants
WARRANTS	NOTE 11 – WARRANTS On April 4, 2023, the Company issued warrants to GK Partners ApS to purchase up to 5,000,000 shares of common stock. The warrants were issued as an incentive to provide future financing to the Company. The Warrants are exercisable for shares of the Company’s common stock at a price of $ 0.50 per share and expire on December 31, 2024 . Using the Black-Scholes option pricing model, the fair value for the warrants was calculated to be $ 1,582,072 . The assumptions used to determine the fair value of the Warrants as follows: SCHEDULE OF FAIR VALUE OF THE WARRANTS Expected life (years) 1.75 Risk-free interest rate 3.84 % Expected volatility 132.96 % Dividend yield 0 % SCHEDULE OF WARRANT ACTIVITY Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Contract Term Intrinsic Value Outstanding, December 31, 2022 — — — - Issued 5,000,000 $ 0.50 1.75 - Cancelled — $ — — - Exercised — $ — — - Outstanding, December 31, 2023 5,000,000 $ 0.50 1.25 $ —

INCOME TAX

INCOME TAX	12 Months Ended
INCOME TAX	Dec. 31, 2023
Income Tax Disclosure [Abstract]
INCOME TAX	NOTE 12 - INCOME TAX Deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carry forwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. The Company has evaluated Staff Accounting Bulletin No. 118 regarding the impact of the decreased tax rates of the Tax Cuts & Jobs Act. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. The U.S. federal income tax rate of 21 % is being used. The provision for Federal income tax consists of the following December 31: SCHEDULE OF PROVISION FOR INCOME TAX 2023 2022 Federal income tax benefit attributable to: - - Current Operations $ (654,000 ) $ (181,500 ) Less: valuation allowance 654,000 181,500 Net provision for Federal income taxes $ — $ — The cumulative tax effect at the expected rate of 21% of significant items comprising our net deferred tax amount is as follows: SCHEDULE OF NET DEFERRED TAX 2023 2022 Deferred tax asset attributable to: - - Net operating loss carryover $ 565,000 $ 89,700 Less: valuation allowance (565,000 ) (89,700 ) Net deferred tax asset $ — $ — At December 31, 2023, the Company had net operating loss carry forwards of approximately $ 565,000 that may be offset against future taxable income. NOLs from tax years up to 2017 can be carried forward twenty years. Under the CARES Act, the Company carry forward NOLs indefinitely for NOLs generated in a tax year beginning after 2017, that remain after they are carried back to tax years in the five-year carryback period. No tax benefit has been reported in the December 31, 2023 financial statements since the potential tax benefit is offset by a valuation allowance of the same amount. Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carry forwards for Federal Income tax reporting purposes are subject to annual limitations. Should a change in ownership occur, net operating loss carry forwards may be limited as to use in future years. With few exceptions, the Company is no longer subject to U.S. federal, state and local income tax examinations by tax authorities for years before 2016.

RESTATEMENT

RESTATEMENT	12 Months Ended
RESTATEMENT	Dec. 31, 2023
Accounting Changes and Error Corrections [Abstract]
RESTATEMENT	NOTE 13 – RESTATEMENT The financial statements for the year ended December 31, 2022, are being restated to correct the accounting for certain balance sheet and statement of operations accounts, as well reclass amounts from the previous presentation to conform to the presentation for the current year. Per ASC 250-10 Accounting Changes and Error Corrections, the December 31, 2022 balance sheet and statement of operations have been restated for the following. SCHEDULE OF ERROR CORRECTIONS AND PRIOR PERIOD ADJUSTMENTS 1 2 3 December 31, 2022 As Reported Adjusted As Restated ASSETS Current Assets: Cash $ 374,091 $ — $ 374,091 Draws against commissions 212,323 (37,220 ) 175,103 Loan receivable 12,500 — 12,500 Due from related parties 510,468 (27,918 ) 482,550 Total Current Assets 1,109,382 (65,138 ) 1,044,244 Property and equipment, net 41,872 — 41,872 Related party loan 155,000 (155,000 ) — Total Current Assets $ 1,306,254 $ (220,138 ) $ 1,086,116 LIABILITIES AND STOCKHOLDERS’ DEFICIT Current Liabilities: Accounts payable and accruals $ 82,131 $ (37,345 ) $ 44,786 Loan payable 147,707 (140,117 ) 7,590 Loan payable – related party — 40,000 40,000 Total Current Liabilities 229,838 (137,462 ) 92,376 Loan payable, net of current portion — 140,117 140,117 Total Liabilities 229,838 2,655 232,493 Stockholders’ Deficit: Common stock — 101 (1) 101 Additional paid-in capital 616,306 (189,806 ) 426,500 Accumulated deficit 460,110 (33,088 ) 427,022 Total Stockholders’ Deficit 1,079,416 (222,793 ) 853,623 Total Liabilities and Stockholders’ Deficit $ 1,306,254 $ (220,138 ) $ 1,086,116 (1) Specifically related to reverse acquisition accounting. 1 2 3 Year Ended December 31, 2022 As Reported Adjusted As Restated Revenue $ 3,321,837 $ — $ 3,321,837 Commission expense (1,717,786 ) 466,866 (1,250,920 ) Commission expense – related party — (495,625 ) (495,625 ) Gross margin 1,604,051 (28,759 ) 1,575,292 Operating expenses: Professional fees — 38,123 38,123 Payroll expense — 244,104 244,104 General and administrative 706,775 (277,900 ) 428,875 Total operating expenses 706,775 4,327 711,102 Income from operations 897,276 33,086 864,190 Net Income $ 897,276 $ 33,086 $ 864,190

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
SUBSEQUENT EVENTS	Dec. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 14 - SUBSEQUENT EVENTS Management has evaluated subsequent events pursuant to the requirements of ASC Topic 855, from the balance sheet date through the date the financial statements were issued and has determined that no material subsequent events exist.

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	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 Company had elected to change its fiscal year end from July 31 to December 31.
Use of estimates	Use of estimates The preparation of 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 may differ from those estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all cash accounts, which are not subject to withdrawal restrictions or penalties, and all highly liquid debt instruments purchased with a maturity of three months or less as cash and cash equivalents. The carrying amount of financial instruments included in cash and cash equivalents approximates fair value because of the short maturities for the instruments held. The Company had no cash equivalents as of December 31, 2023 and 2022.
Concentrations of Credit Risk	Concentrations of Credit Risk We maintain our cash in bank deposit accounts, the balances of which at times may exceed federally insured limits. We continually monitor our banking relationships and consequently have not experienced any losses in our accounts. At times, such deposits may exceed the Federal Deposit Insurance Corporation insurable limit.
Basic and Diluted Earnings Per Share	Basic and Diluted Earnings Per Share Net income (loss) per common share is computed pursuant to ASC 260-10-45, Earnings per Share—Overall—Other Presentation Matters 5,000,000 and 0 potentially dilutive shares of common stock from warrants, respectively.
Revenue Recognition	Revenue Recognition The Company follows ASC 606, Revenue from Contracts with Customers For the year ended December 31, 2023, the Company recognized 24 % of its revenue from two Customers.
Cost of Revenue	Cost of Revenue Cost of revenues includes commission expense paid during the period.
Accounts Receivable	Accounts Receivable The Company evaluates the collectability of its trade accounts receivable based on a number of factors. In circumstances where the Company becomes aware of a specific customer’s inability to meet its financial obligations to the Company, a specific reserve for bad debts is estimated and recorded, which reduces the recognized receivable to the estimated amount the Company believes will ultimately be collected. In addition to specific customer identification of potential bad debts, bad debt charges are recorded based on the Company’s historical losses and an overall assessment of past due trade accounts receivable outstanding.
Draws Against Commissions	Draws Against Commissions Draws against commissions are payments made to originators, brokers or sales people that are the procuring cause for bringing in a transaction for financing, in lieu of future commissions to be received. This acts as an unsecured working capital loan paid to the sales people until the actual commission is earned and/or received.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In June 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-13, “Financial Instruments – Credit Losses (Topic 326): Measurement of Credit losses on Financial Instruments.” The ASU, as amended, requires an entity to measure expected credit losses for financial assets carried at amortized cost based on historical experience, current conditions, and reasonable and supportable forecasts. Among other things, the ASU also amended the impairment model for available for sale securities and addressed purchased financial assets with deterioration. The Company has implemented all new accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
PROPERTY AND EQUIPMENT (Tables)	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
SCHEDULE OF PROPERTY AND EQUIPMENT	Property and equipment, net consists of the following: SCHEDULE OF PROPERTY AND EQUIPMENT December 31, 2023 December 31, 2022 Leasehold Improvement $ 32,125 $ 32,125 Computer 11,770 11,770 Equipment 147,409 147,409 Total 191,304 191,304 Less: accumulated depreciation and amortization (175,333 ) (149,432 ) Total property and equipment, net $ 15,971 $ 41,872

OPERATING LEASE (Tables)

OPERATING LEASE (Tables)	12 Months Ended
OPERATING LEASE (Tables)	Dec. 31, 2023
Operating Lease
SCHEDULE OF OPERATING LEASE	SCHEDULE OF OPERATING LEASE Balance Sheet Classification December 31, 2023 Asset Operating lease asset Right of use asset $ 318,114 Total lease asset $ 318,114 Liability Operating lease liability – current portion Current operating lease liability $ 55,036 Operating lease liability – noncurrent portion Long-term operating lease liability 297,529 Total lease liability $ 352,565
SCHEDULE OF LEASE OBLIGATIONS	Lease obligations at December 31, 2023 consisted of the following: SCHEDULE OF LEASE OBLIGATIONS For the year ended December 31: 2024 $ 66,300 2025 83,850 2026 83,850 2027 83,850 2028 83,850 Total payments 401,700 Amount representing interest (49,135 ) Lease obligation, net 352,565 Less current portion (55,036 ) Lease obligation – long term $ 297,529

WARRANTS (Tables)

WARRANTS (Tables)	12 Months Ended
WARRANTS (Tables)	Dec. 31, 2023
Warrants
SCHEDULE OF FAIR VALUE OF THE WARRANTS	The assumptions used to determine the fair value of the Warrants as follows: SCHEDULE OF FAIR VALUE OF THE WARRANTS Expected life (years) 1.75 Risk-free interest rate 3.84 % Expected volatility 132.96 % Dividend yield 0 %
SCHEDULE OF WARRANT ACTIVITY	SCHEDULE OF WARRANT ACTIVITY Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Contract Term Intrinsic Value Outstanding, December 31, 2022 — — — - Issued 5,000,000 $ 0.50 1.75 - Cancelled — $ — — - Exercised — $ — — - Outstanding, December 31, 2023 5,000,000 $ 0.50 1.25 $ —

INCOME TAX (Tables)

INCOME TAX (Tables)	12 Months Ended
INCOME TAX (Tables)	Dec. 31, 2023
Income Tax Disclosure [Abstract]
SCHEDULE OF PROVISION FOR INCOME TAX	The provision for Federal income tax consists of the following December 31: SCHEDULE OF PROVISION FOR INCOME TAX 2023 2022 Federal income tax benefit attributable to: - - Current Operations $ (654,000 ) $ (181,500 ) Less: valuation allowance 654,000 181,500 Net provision for Federal income taxes $ — $ —
SCHEDULE OF NET DEFERRED TAX	The cumulative tax effect at the expected rate of 21% of significant items comprising our net deferred tax amount is as follows: SCHEDULE OF NET DEFERRED TAX 2023 2022 Deferred tax asset attributable to: - - Net operating loss carryover $ 565,000 $ 89,700 Less: valuation allowance (565,000 ) (89,700 ) Net deferred tax asset $ — $ —

RESTATEMENT (Tables)

RESTATEMENT (Tables)	12 Months Ended
RESTATEMENT (Tables)	Dec. 31, 2023
Accounting Changes and Error Corrections [Abstract]
SCHEDULE OF ERROR CORRECTIONS AND PRIOR PERIOD ADJUSTMENTS	Per ASC 250-10 Accounting Changes and Error Corrections, the December 31, 2022 balance sheet and statement of operations have been restated for the following. SCHEDULE OF ERROR CORRECTIONS AND PRIOR PERIOD ADJUSTMENTS 1 2 3 December 31, 2022 As Reported Adjusted As Restated ASSETS Current Assets: Cash $ 374,091 $ — $ 374,091 Draws against commissions 212,323 (37,220 ) 175,103 Loan receivable 12,500 — 12,500 Due from related parties 510,468 (27,918 ) 482,550 Total Current Assets 1,109,382 (65,138 ) 1,044,244 Property and equipment, net 41,872 — 41,872 Related party loan 155,000 (155,000 ) — Total Current Assets $ 1,306,254 $ (220,138 ) $ 1,086,116 LIABILITIES AND STOCKHOLDERS’ DEFICIT Current Liabilities: Accounts payable and accruals $ 82,131 $ (37,345 ) $ 44,786 Loan payable 147,707 (140,117 ) 7,590 Loan payable – related party — 40,000 40,000 Total Current Liabilities 229,838 (137,462 ) 92,376 Loan payable, net of current portion — 140,117 140,117 Total Liabilities 229,838 2,655 232,493 Stockholders’ Deficit: Common stock — 101 (1) 101 Additional paid-in capital 616,306 (189,806 ) 426,500 Accumulated deficit 460,110 (33,088 ) 427,022 Total Stockholders’ Deficit 1,079,416 (222,793 ) 853,623 Total Liabilities and Stockholders’ Deficit $ 1,306,254 $ (220,138 ) $ 1,086,116 (1) Specifically related to reverse acquisition accounting. 1 2 3 Year Ended December 31, 2022 As Reported Adjusted As Restated Revenue $ 3,321,837 $ — $ 3,321,837 Commission expense (1,717,786 ) 466,866 (1,250,920 ) Commission expense – related party — (495,625 ) (495,625 ) Gross margin 1,604,051 (28,759 ) 1,575,292 Operating expenses: Professional fees — 38,123 38,123 Payroll expense — 244,104 244,104 General and administrative 706,775 (277,900 ) 428,875 Total operating expenses 706,775 4,327 711,102 Income from operations 897,276 33,086 864,190 Net Income $ 897,276 $ 33,086 $ 864,190

NATURE OF OPERATIONS (Details N

NATURE OF OPERATIONS (Details Narrative) - USD ($)			12 Months Ended
NATURE OF OPERATIONS (Details Narrative) - USD ($)	Mar. 30, 2023	May 11, 2022	Dec. 31, 2023	Jun. 08, 2022
Reddington Partners L L C [Member]
Ownership percentage		98.70%
Mag Mile Capital [Member]
Ownership percentage	88%
Common Stock [Member]
Number of preferred shares converted		10,000,000
Stock issued during period shares acquisitions			87,424,424
Mag Mile Capital [Member]
Stock issued during period shares acquisitions	87,424,424
Stock Purchase Agreement [Member]
Consideration received on transaction		$ 495,000
G Reed Petersen Irrevocable Trust [Member] \| Series A Preferred Stock [Member]
Sale of issued and outstanding shares		1,000
Reddington Partners L L C [Member] \| Common Stock [Member]
Number of preferred shares converted				10,000,000

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Product Information [Line Items]
Cash equivalents	$ 0	$ 0
Dilutive shares of common stock	5,000,000	0
Customer Two [Member] \| Revenue Benchmark [Member] \| Customer Concentration Risk [Member]
Product Information [Line Items]
Revenue recognized percentage	24%

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	12 Months Ended
GOING CONCERN (Details Narrative) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net loss	$ 3,115,490	$ (864,190)
Non-cash expense	2,476,186
Net cash (used) provided by operating activities	$ 537,869	$ (231,577)

REVERSE MERGER (Details Narrati

REVERSE MERGER (Details Narrative) - Common Stock [Member] - shares		12 Months Ended
	Mar. 30, 2023	Dec. 31, 2023
Business Acquisition [Line Items]
Shares issued for reverse acquisition, shares		87,424,424
Myson Inc [Member]
Business Acquisition [Line Items]
Shares issued for reverse acquisition, shares	87,424,424

SCHEDULE OF PROPERTY AND EQUIPM

SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Total	$ 191,304	$ 191,304
Less: accumulated depreciation and amortization	(175,333)	(149,432)
Total property and equipment, net	15,971	41,872
Leaseholds and Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Total	32,125	32,125
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Total	11,770	11,770
Equipment [Member]
Property, Plant and Equipment [Line Items]
Total	$ 147,409	$ 147,409

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	12 Months Ended
PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 25,901	$ 25,903

LOAN PAYABLE (Details Narrative

LOAN PAYABLE (Details Narrative) - USD ($)		12 Months Ended
LOAN PAYABLE (Details Narrative) - USD ($)	May 27, 2020	Dec. 31, 2023
Debt Disclosure [Abstract]
Debt instrument principal amount	$ 150,000
Debt instrument interest percentage	3.75%
Debt Instrument, Term	30 years
Debt instrument principal and interest	$ 731
Debt instrument interest and remaining balance		$ 150,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative)	12 Months Ended
RELATED PARTY TRANSACTIONS (Details Narrative)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Jan. 01, 2023 ft²
Related Party Transaction [Line Items]
Due from related parties		$ 482,550
General operating expenses	$ 50,000	40,000
Loan payable	139,362	140,117
Operating lease term			5 years
Area of land \| ft²			1,625
Payments for rent	$ 4,062
Annual rate adjustment	3%
Mr. Shah [Member] \| Employment Agreement [Member]
Related Party Transaction [Line Items]
Comission earned	$ 678,750	495,625
Mr. Shah [Member] \| Employment Agreement [Member] \| Minimum [Member]
Related Party Transaction [Line Items]
Revenue percentage	50%
Commission percentage	55%
Mr. Shah [Member] \| Employment Agreement [Member] \| Maximum [Member]
Related Party Transaction [Line Items]
Revenue percentage	75%
Related Party [Member]
Related Party Transaction [Line Items]
Due from related parties		482,550
Mag Mile Capital LLC [Member] \| Related Party [Member]
Related Party Transaction [Line Items]
Due from related parties	0	482,550
Loan payable	40,000	40,000
Reddington Partners L L C [Member]
Related Party Transaction [Line Items]
General operating expenses	23,256
Reddington Partners L L C [Member] \| Related Party [Member]
Related Party Transaction [Line Items]
Debt forgiveness	85,709
Advance to related party	$ 0	$ 62,453

COMMON STOCK (Details Narrative

COMMON STOCK (Details Narrative) - USD ($)						12 Months Ended
COMMON STOCK (Details Narrative) - USD ($)	Aug. 17, 2023	Jul. 17, 2023	Jun. 09, 2023	Mar. 28, 2023	Feb. 24, 2022	Dec. 31, 2023	Dec. 31, 2022
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, shares authorized						480,000,000	480,000,000
Common stock, par value						$ 0.00001	$ 0.00001
Common stock, reserve stock split					1 for 10,000 reverse stock split
Cash proceeds from common stock						$ 1,079,114
Cash proceeds from common stock						$ 170,000
Common Stock One [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued for services				894,113
Share issued price per share				$ 0.50
Cash proceeds from common stock				$ 447,057
Common Stock Two [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued for services				894,113
Share issued price per share				$ 0.50
Cash proceeds from common stock				$ 447,057
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued for services	370,000					2,158,227
Share issued price per share	$ 0.50
Cash proceeds from common stock	$ 185,000					$ 22
Shares issued		240,000	100,000			340,000
Cash proceeds from common stock		$ 120,000	$ 50,000

PREFERRED STOCK (Details Narrat

PREFERRED STOCK (Details Narrative) - $ / shares	12 Months Ended
PREFERRED STOCK (Details Narrative) - $ / shares	Dec. 31, 2023	Dec. 31, 2022	Jun. 08, 2022	May 11, 2022
Class of Stock [Line Items]
Preferred stock, shares designated	20,000,000	20,000,000
Preferred stock, par value	$ 0.00001	$ 0.00001
Common Stock [Member]
Class of Stock [Line Items]
Number of preferred stock convertible				10,000,000
Reddington Partners L L C [Member] \| Common Stock [Member]
Class of Stock [Line Items]
Number of preferred stock convertible			10,000,000
Series A Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares designated	1,000
Number of shares converted into common shares	10,000
Voting rights per share	100,000

SCHEDULE OF OPERATING LEASE (De

SCHEDULE OF OPERATING LEASE (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Operating Lease
Operating lease asset	$ 318,114
Total lease asset	318,114
Operating lease liability – current portion	55,036
Operating lease liability – noncurrent portion	297,529
Total lease liability	$ 352,565

SCHEDULE OF LEASE OBLIGATIONS (

SCHEDULE OF LEASE OBLIGATIONS (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Operating Lease
2024	$ 66,300
2025	83,850
2026	83,850
2027	83,850
2028	83,850
Total payments	401,700
Amount representing interest	(49,135)
Total lease liability	352,565
Less current portion	(55,036)
Lease obligation – long term	$ 297,529

OPERATING LEASE (Details Narrat

OPERATING LEASE (Details Narrative)	12 Months Ended
OPERATING LEASE (Details Narrative)	Dec. 31, 2023 USD ($)	Jan. 01, 2023 ft²
Operating Lease
Operating lease term		5 years
Area of land \| ft²		1,625
Payments for rent	$ 4,062
Annual rate adjustment	3%
Lessee, Operating Lease, Discount Rate	6%
Lease expense	$ 51,510

SCHEDULE OF FAIR VALUE OF THE W

SCHEDULE OF FAIR VALUE OF THE WARRANTS (Details)	Dec. 31, 2023
Measurement Input, Expected Term [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Expected term (in years)	1 year 9 months
Measurement Input, Risk Free Interest Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Dividend yield	3.84
Measurement Input, Price Volatility [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Dividend yield	132.96
Measurement Input, Expected Dividend Payment [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Dividend yield	0

SCHEDULE OF WARRANT ACTIVITY (D

SCHEDULE OF WARRANT ACTIVITY (Details)	12 Months Ended
SCHEDULE OF WARRANT ACTIVITY (Details)	Dec. 31, 2023 USD ($) $ / shares shares
Warrants
Number of Warrants, Outstanding, Balance \| shares
Weighted Average Exercise Price, Outstanding, Balance \| $ / shares
Aggregate Intrinsic Value, Outstanding \| $
Number of Warrants, Granted \| shares	5,000,000
Weighted Average Exercise Price, Granted \| $ / shares	$ 0.50
Weighted Average Remaining Contractual Term (Years), Outstanding	1 year 9 months
Number of Warrants, Cancelled/Forfeited \| shares
Weighted Average Exercise Price, Cancelled/Forfeited \| $ / shares
Number of Warrants, Exercised \| shares
Weighted Average Exercise Price, Exercised \| $ / shares
Number of Warrants, Outstanding, Balance \| shares	5,000,000
Weighted Average Exercise Price, Outstanding, Balance \| $ / shares	$ 0.50
Weighted Average Remaining Contractual Term (Years), Outstanding	1 year 3 months
Aggregate Intrinsic Value, Outstanding \| $

WARRANTS (Details Narrative)

WARRANTS (Details Narrative) - USD ($)	12 Months Ended
WARRANTS (Details Narrative) - USD ($)	Dec. 31, 2023	Apr. 04, 2023
Warrants maturity date	Dec. 31, 2024
Fair value of warrants	$ 1,582,072
Warrant [Member]
Warrants price per share		$ 0.50
GK Partners ApS [Member] \| Warrant [Member]
Class of warrant or right outstanding		5,000,000

SCHEDULE OF PROVISION FOR INCOM

SCHEDULE OF PROVISION FOR INCOME TAX (Details) - USD ($)	12 Months Ended
SCHEDULE OF PROVISION FOR INCOME TAX (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Current Operations	$ (654,000)	$ (181,500)
Less: valuation allowance	654,000	181,500
Net provision for Federal income taxes

SCHEDULE OF NET DEFERRED TAX (D

SCHEDULE OF NET DEFERRED TAX (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Net operating loss carryover	$ 565,000	$ 89,700
Less: valuation allowance	(565,000)	(89,700)
Net deferred tax asset

INCOME TAX (Details Narrative)

INCOME TAX (Details Narrative)	12 Months Ended
INCOME TAX (Details Narrative)	Dec. 31, 2023 USD ($)
Income Tax Disclosure [Abstract]
Federal income tax rate	21%
Operating loss carry forwards	$ 565,000

SCHEDULE OF BALANCE SHEET (Deta

SCHEDULE OF BALANCE SHEET (Details) - USD ($)		Dec. 31, 2023	Dec. 31, 2022		Dec. 31, 2021
Current Assets:
Cash		$ 56,222	$ 374,091
Draws against commissions		208,344	175,103
Loan receivable			12,500
Due from related parties			482,550
Total Current Assets		449,566	1,044,244
Property and equipment, net		15,971	41,872
Related party loan
Total Current Assets		783,651	1,086,116
Current Liabilities:
Accounts payable and accruals		74,318	44,786
Total Current Liabilities		229,992	92,376
Loan payable, net of current portion		139,362	140,117
Total Liabilities		666,883	232,493
Stockholders’ Deficit:
Common stock		1,000	101	[1]
Additional paid-in capital		2,804,236	426,500
Accumulated deficit		(2,688,468)	427,022
Total stockholders’ equity		116,768	853,623		$ (100,659)
Total Liabilities and Stockholders’ Equity		783,651	1,086,116
Nonrelated Party [Member]
Current Liabilities:
Loan payable – related party		10,638	7,590
Related Party [Member]
Current Assets:
Due from related parties			482,550
Current Liabilities:
Loan payable – related party		$ 90,000	40,000
Previously Reported [Member]
Current Assets:
Cash			374,091
Draws against commissions			212,323
Loan receivable			12,500
Due from related parties			510,468
Total Current Assets			1,109,382
Property and equipment, net			41,872
Related party loan			155,000
Total Current Assets			1,306,254
Current Liabilities:
Accounts payable and accruals			82,131
Total Current Liabilities			229,838
Loan payable, net of current portion
Total Liabilities			229,838
Stockholders’ Deficit:
Common stock	[1]
Additional paid-in capital			616,306
Accumulated deficit			460,110
Total stockholders’ equity			1,079,416
Total Liabilities and Stockholders’ Equity			1,306,254
Previously Reported [Member] \| Nonrelated Party [Member]
Current Liabilities:
Loan payable – related party			147,707
Previously Reported [Member] \| Related Party [Member]
Current Liabilities:
Loan payable – related party
Revision of Prior Period, Error Correction, Adjustment [Member]
Current Assets:
Cash
Draws against commissions			(37,220)
Loan receivable
Due from related parties			(27,918)
Total Current Assets			(65,138)
Property and equipment, net
Related party loan			(155,000)
Total Current Assets			(220,138)
Current Liabilities:
Accounts payable and accruals			(37,345)
Total Current Liabilities			(137,462)
Loan payable, net of current portion			140,117
Total Liabilities			2,655
Stockholders’ Deficit:
Common stock	[1]		101
Additional paid-in capital			(189,806)
Accumulated deficit			(33,088)
Total stockholders’ equity			(222,793)
Total Liabilities and Stockholders’ Equity			(220,138)
Revision of Prior Period, Error Correction, Adjustment [Member] \| Nonrelated Party [Member]
Current Liabilities:
Loan payable – related party			(140,117)
Revision of Prior Period, Error Correction, Adjustment [Member] \| Related Party [Member]
Current Liabilities:
Loan payable – related party			$ 40,000

[1]Specifically related to reverse acquisition accounting.

SCHEDULE OF OPERATIONS (Details

SCHEDULE OF OPERATIONS (Details) - USD ($)	12 Months Ended
SCHEDULE OF OPERATIONS (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue	$ 1,919,243	$ 3,321,837
Gross margin	438,029	1,575,292
Operating expenses:
Professional fees	590,607	38,123
Payroll expense	360,341	244,104
General and administrative	549,628	428,875
Total operating expenses	3,542,454	711,102
(Loss) income from operations	(3,104,425)	864,190
Net (Loss) Income	(3,115,490)	864,190
Nonrelated Party [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Commission expense – related party	(802,464)	(1,250,920)
Related Party [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Commission expense – related party	$ (678,750)	(495,625)
Previously Reported [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue		3,321,837
Gross margin		1,604,051
Operating expenses:
Professional fees
Payroll expense
General and administrative		706,775
Total operating expenses		706,775
(Loss) income from operations		897,276
Net (Loss) Income		897,276
Previously Reported [Member] \| Nonrelated Party [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Commission expense – related party		(1,717,786)
Previously Reported [Member] \| Related Party [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Commission expense – related party
Revision of Prior Period, Error Correction, Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue
Gross margin		(28,759)
Operating expenses:
Professional fees		38,123
Payroll expense		244,104
General and administrative		(277,900)
Total operating expenses		4,327
(Loss) income from operations		33,086
Net (Loss) Income		33,086
Revision of Prior Period, Error Correction, Adjustment [Member] \| Nonrelated Party [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Commission expense – related party		466,866
Revision of Prior Period, Error Correction, Adjustment [Member] \| Related Party [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Commission expense – related party		$ (495,625)