General Enterprise Ventures (GEVI) S-111 Oct 24IPO registrationFinancial data

Company Profile

Cover

Cover	6 Months Ended
Cover	Jun. 30, 2024
Cover [Abstract]
Entity Registrant Name	General Enterprise Ventures, Inc.
Entity Central Index Key	0000894556
Document Type	S-1
Amendment Flag	false
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Filer Category	Non-accelerated Filer
Entity Ex Transition Period	false
Entity Incorporation State Country Code	WY
Entity Tax Identification Number	87-2765150
Entity Address Address Line 1	1740H Del Range Blvd
Entity Address Address Line 2	Suite 166
Entity Address City Or Town	Cheyenne
Entity Address State Or Province	WY
Entity Address Postal Zip Code	82009
City Area Code	800
Local Phone Number	401-4535

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Current Assets
Cash	$ 546,555	$ 549,755	$ 55,434
Accounts receivable	650,871	427,433	0
Inventory	192,081	230,197	114,645
Prepaid expenses	11,462	10,671	240
Deferred offering costs	34,675	0
Total Current Assets	1,435,644	1,218,056	170,319
Non-Current Assets
Equipment, net	6,365	7,299	4,547
Intangible assets	3,822,440	3,948,106	4,195,353
Operating lease right-of-use asset	90,164	129,683	39,367
Total Assets	5,354,613	5,303,144	4,409,586
Current liabilities
Accounts payable and accrued liabilities	100,746	54,572	87,398
Promissory note	0	120,000	0
Convertible note payable	0	54,000	35,000
Due to related parties	1,251,257	1,309,077	899,153
Advances for convertible notes to be issued	695,000	0
Operating lease liability - current portion	83,998	80,136	39,367
Total Current Liabilities	2,131,001	1,617,785	1,060,918
Non-current Liability
Operating lease liability Non-current	7,266	50,047	0
Total Liabilities	2,138,267	1,667,832	1,060,918
Stockholders' Equity
Common Stock par value $0.0001, authorized 1,000,000,000 shares, 36,552,150 and 97,545,388 shares issued and outstanding, respectively	3,655	9,755	9,395
Additional paid-in capital	76,832,217	72,427,996	62,719,578
Common Stock to be issued - 500,000 and 500,000 shares, respectively	290,000	180,000	0
Subscription received - 0 and 183,333 shares of Series C Preferred stock to be issued, respectively	0	500,000	0
Accumulated deficit	(73,910,780)	(69,483,666)	(59,381,400)
Total Stockholders' Equity	3,216,346	3,635,312	3,348,668
Total Liabilities and Stockholders' Equity	5,354,613	5,303,144	4,409,586
Convertible Preferred Stock Series A
Stockholders' Equity
Series A Preferred Stock, par value $0.0001, designated 10,000,000 shares, 10,000,000 shares issued and outstanding	1,000	1,000	1,000
Convertible Preferred Sock Series C
Stockholders' Equity
Series A Preferred Stock, par value $0.0001, designated 10,000,000 shares, 10,000,000 shares issued and outstanding	$ 254	$ 227	$ 95

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Common stock, shares par value	$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares authorized	1,000,000,000	1,000,000,000	1,000,000,000
Common stock, shares issued	36,552,150	97,545,388	93,945,388
Common stock, shares outstanding	36,552,150	97,545,388	93,945,388
Common Stock to be issued, shares	500,000	500,000	500,000
Convertible Preferred Stock Series A
Preferred stock, shares par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	10,000,000	10,000,000
Preferred stock, shares outstanding	10,000,000	10,000,000
Convertible Preferred Stock Series C
Preferred stock, shares par value	$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	5,000,000	5,000,000	5,000,000
Preferred stock, shares issued	2,546,831	2,273,499	950,000
Preferred stock, shares outstanding	2,546,831	2,273,499	950,000
Preferred stock, shares issuable	0	183,333

Consolidated Statement of Opera

Consolidated Statement of Operations and Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Consolidated Statement of Operations and Comprehensive Loss (Unaudited)
Revenue	$ 198,669	$ 28,355	$ 631,687	$ 83,950	$ 520,645	$ 62,732
Operating Expenses
Cost of revenue (including payments to related parties of $73,136 and $27,165, respectively and exclusive of amortization and depreciation shown separately below)	89,939	28,576	216,011	68,351	193,876	56,338
Amortization and depreciation	62,765	62,079	126,600	124,155	248,510	803
General and administration	199,459	76,886	339,927	151,678	322,860	256,686
Advertising and marketing	247,170	28,217	357,376	39,818	148,289	96,553
Professional fees- related party	65,210	84,365	1,533,614	156,835	8,899,596	188,036
Professional fees	441,530	165,518	1,602,109	375,647	625,452	282,875
Management compensation					180,000	2,100,000
Total operating expenses	1,106,073	445,641	4,175,637	916,484	10,618,583	2,981,291
Loss from Operations	(907,404)	(417,286)	(3,543,950)	(832,534)	(10,097,938)	(2,918,559)
Other Expense
Interest expense	0	(584)	(885)	(759)	(4,328)	(255)
Loss on settlement of debt by issuing common stock	0	0	(882,279)	0
Total other expense	0	(584)	(883,164)	(759)	(4,328)	(255)
Loss from operations before taxes	(907,404)	(417,870)	(4,427,114)	(833,293)	(10,102,266)	(2,918,814)
Provision for income taxes	0	0	0	0	0	0
Discontinued operations:
Income from discontinued operations					0	13,016
Loss on disposition of digital currency and digital currency assets					0	(2,030)
Income from discontinued operations					0	10,986
Net Loss	(907,404)	(417,870)	(4,427,114)	(833,293)	(10,102,266)	(2,907,828)
Comprehensive Loss	$ (907,404)	$ (417,870)	$ (4,427,114)	$ (833,293)	$ (10,102,266)	$ (2,907,828)
Loss from continuing operations per common share - basic and diluted					$ (0.10)	$ (0.05)
Income from discontinued operations per common share - basic					0	0
Income from discontinued operations per common share - diluted					0	0
Net loss per common share - basic and diluted	$ (0.02)	$ 0	$ (0.07)	$ (0.01)	$ (0.10)	$ (0.05)
Basic and diluted weighted average number of common shares outstanding	36,387,315	97,350,883	64,310,131	95,766,935	96,663,470	62,254,977

Consolidated Statements of Chan

Consolidated Statements of Change in Stockholders' Deficit (Unaudited) - USD ($)	Total	Series A, Preferred Stock	Convertible Preferred Stock Series C	Common Stock	Additional Paid-In Capital	Preferred Stock To Be Issued	Common Stock To Be Issued	Accumulated Deficit	Convertible Series A Preferred Stock [Member]	Convertible Series C Preferred Stock
Balance, shares at Dec. 31, 2021		10,000,000		22,945,388						0
Balance, amount at Dec. 31, 2021	$ (52,859)	$ 1,000		$ 2,295	$ 56,417,418	$ 0	$ 0	$ (56,473,572)		$ 0
Debt forgiveness - former related party	9,355	$ 0		$ 0	9,355	0	0	0		$ 0
Shares issued for intellectual property purchase		0		0						1,000,000
Shares issued for intellectual property purchase, amount	4,200,000	$ 0		$ 0	4,199,900	0	0	0		$ 100
Conversion of Convertible Series C Preferred stock of Common stock, shares		0		1,000,000						(50,000)
Conversion of Convertible Series C Preferred stock of Common stock, amount	0	$ 0		$ 100	(95)		0	0		$ (5)
Stock based compensation, shares		0		70,000,000						0
Stock based compensation, amount	2,100,000	$ 0		$ 7,000	2,093,000	0	0	0		$ 0
Net loss	(2,907,828)	$ 0		$ 0	0	0		(2,907,828)		$ 0
Common stock to be issued - management	0
Balance, shares at Dec. 31, 2022		10,000,000	950,000	93,945,388					10,000,000	950,000
Balance, amount at Dec. 31, 2022	3,348,668	$ 1,000	$ 95	$ 9,395	62,719,578	0	0	(59,381,400)	$ 1,000	$ 95
Net loss	(415,423)			$ 0	0		0	(415,423)	$ 0	$ 0
Common stock issued for services, shares				300,000					0	0
Common stock issued for services, amount	86,850			$ 30	86,820	0	0	0	$ 0	$ 0
Balance, shares at Mar. 31, 2023				94,245,388					10,000,000	950,000
Balance, amount at Mar. 31, 2023	3,020,095			$ 9,425	62,806,398		0	(59,796,823)	$ 1,000	$ 95
Balance, shares at Dec. 31, 2022		10,000,000	950,000	93,945,388					10,000,000	950,000
Balance, amount at Dec. 31, 2022	3,348,668	$ 1,000	$ 95	$ 9,395	62,719,578	0	0	(59,381,400)	$ 1,000	$ 95
Net loss	(833,293)
Common stock issued for services, amount	146,850
Balance, shares at Jun. 30, 2023			97,545,388						10,000,000	800,000
Balance, amount at Jun. 30, 2023	2,841,825		$ 9,755		62,866,083		179,600	(60,214,693)	$ 1,000	$ 80
Balance, shares at Dec. 31, 2022		10,000,000	950,000	93,945,388					10,000,000	950,000
Balance, amount at Dec. 31, 2022	3,348,668	$ 1,000	$ 95	$ 9,395	62,719,578	0	0	(59,381,400)	$ 1,000	$ 95
Net loss	$ (10,102,266)	$ 0		$ 0	0	0	0	(10,102,266)		$ 0
Common stock issued for services, shares	600,000	0		600,000						0
Common stock issued for services, amount	$ 146,850	$ 0		$ 60	146,790	0	0	0		$ 0
Subscription received - Series C Preferred stock to be issued	500,000	0		0	0	500,000	0	0		0
Common stock to be issued - management	180,000	$ 0		$ 0	0	0	180,000	0		$ 0
Issuance Series C Preferred Stock in cash, shares		0		0						273,499
Issuance Series C Preferred Stock in cash, amount	907,600	$ 0		$ 0	907,573	0	0	0		$ 27
Conversion of Convertible Series C Preferred Stock in Common stock, shares		0		3,000,000						(150,000)
Conversion of Convertible Series C Preferred Stock in Common stock, amount	0			$ 300	(285)	0	0	0		$ (15)
Issuance Series C Preferred Stock for services -related party, shares		0		0						1,200,000
Issuance Series C Preferred Stock for services -related party, amount	8,640,000	$ 0		$ 0	8,639,880	0	0	0		$ 120
Contribution inventory - related party	14,460	$ 0		$ 0	14,460	0	0	0		$ 0
Balance, shares at Dec. 31, 2023		10,000,000	97,545,388						10,000,000	2,273,499
Balance, amount at Dec. 31, 2023	3,635,312	$ 1,000	$ 9,755		72,427,996	500,000	180,000	(69,483,666)	$ 1,000	$ 227
Balance, shares at Mar. 31, 2023				94,245,388					10,000,000	950,000
Balance, amount at Mar. 31, 2023	3,020,095			$ 9,425	62,806,398		0	(59,796,823)	$ 1,000	$ 95
Net loss	(417,870)			$ 0	0		0	(417,870)	$ 0	$ 0
Common stock issued for services, shares				300,000					0	0
Common stock issued for services, amount	60,000			$ 30	59,970		0	0	$ 0	$ 0
Conversion of Convertible Series C Preferred Stock in Common stock, shares				3,000,000					0	(150,000)
Conversion of Convertible Series C Preferred Stock in Common stock, amount	0			$ 300	(285)		0	0	$ 0	$ (15)
Shares to be issued, subscription received	179,600			0	0		179,600	0	$ 0	$ 0
Balance, shares at Jun. 30, 2023			97,545,388						10,000,000	800,000
Balance, amount at Jun. 30, 2023	2,841,825		$ 9,755		62,866,083		179,600	(60,214,693)	$ 1,000	$ 80
Balance, shares at Dec. 31, 2023		10,000,000	97,545,388						10,000,000	2,273,499
Balance, amount at Dec. 31, 2023	3,635,312	$ 1,000	$ 9,755		72,427,996	500,000	180,000	(69,483,666)	$ 1,000	$ 227
Net loss	(3,519,710)			$ 0	0	0	0	(3,519,710)	$ 0	$ 0
Common stock issued for services, shares				2,000,000					0	0
Common stock issued for services, amount	1,702,000			$ 200	1,701,800	0	0	0	$ 0	$ 0
Series C Preferred Stock issued for preferred stock to be issued shares				0					0	108,333
Series C Preferred Stock issued for preferred stock to be issued amount	0			$ 0	319,989	(320,000)	0	0	$ 0	$ 11
Series C Preferred Stock issued for cash, shares				0					0	50,000
Series C Preferred Stock issued for cash, amount	165,000			$ 0	164,995	0	0	0	$ 0	$ 5
Series C Preferred Stock issued for services, shares				0					0	40,000
Series C Preferred Stock issued for services, amount	696,000			$ 0	695,996	0	0	0	$ 0	$ 4
Common stock issued for stock to be issued - management, shares				250,000					0	0
Common stock issued for stock to be issued - management, amount	0			$ 25	89,975	0	(90,000)	0	$ 0	$ 0
Common stock issued for conversion and settlement of debt, shares				1,506,762					0	0
Common stock issued for conversion and settlement of debt, amount	1,085,148			$ 150	1,084,998	0	0	0	$ 0	$ 0
Cancellation of comment stock -related party, shares				(65,000,000)					0	0
Cancellation of comment stock -related party, amount	0			$ (6,500)	6,500	0	0	0	$ 0	$ 0
Balance, shares at Mar. 31, 2024				36,302,150					10,000,000	2,471,832
Balance, amount at Mar. 31, 2024	3,763,750			$ 3,630	76,492,249	180,000	90,000	(73,003,376)	$ 1,000	$ 247
Balance, shares at Dec. 31, 2023		10,000,000	97,545,388						10,000,000	2,273,499
Balance, amount at Dec. 31, 2023	3,635,312	$ 1,000	$ 9,755		72,427,996	500,000	180,000	(69,483,666)	$ 1,000	$ 227
Net loss	(4,427,114)
Common stock issued for services, shares				2,250,000
Common stock issued for services, amount	1,862,000
Balance, shares at Jun. 30, 2024				36,552,150					10,000,000	2,546,831
Balance, amount at Jun. 30, 2024	3,216,346			$ 3,655	76,832,217	0	290,000	(73,910,780)	$ 1,000	$ 254
Balance, shares at Mar. 31, 2024				36,302,150					10,000,000	2,471,832
Balance, amount at Mar. 31, 2024	3,763,750			$ 3,630	76,492,249	180,000	90,000	(73,003,376)	$ 1,000	$ 247
Net loss	(907,404)		$ 0	$ 0	0	0	0	(907,404)	$ 0
Common stock issued for services, shares				250,000					0	0
Common stock issued for services, amount	160,000			$ 25	159,975		0	0	$ 0	$ 0
Series C Preferred Stock issued for preferred stock to be issued shares				0					0	74,999
Series C Preferred Stock issued for preferred stock to be issued amount	0			$ 0	179,993	(180,000)	0	0	$ 0	$ 7
Common stock to be issued for services	200,000			$ 0	0	0	200,000	0	$ 0	$ 0
Balance, shares at Jun. 30, 2024				36,552,150					10,000,000	2,546,831
Balance, amount at Jun. 30, 2024	$ 3,216,346			$ 3,655	$ 76,832,217	$ 0	$ 290,000	$ (73,910,780)	$ 1,000	$ 254

Consolidated Statement of Cash

Consolidated Statement of Cash Flows (Unaudited) - USD ($)	6 Months Ended		12 Months Ended
Consolidated Statement of Cash Flows (Unaudited) - USD ($)	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Cash Flows from Operating Activities:
Net loss	$ (4,427,114)	$ (833,293)	$ (10,102,266)	$ (2,907,828)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock-based compensation	2,062,000	146,850	8,966,850	2,100,000
Series C Preferred stock-based compensation	696,000	0
Non-cash lease expenses	39,519	30,000	71,349	44,647
Depreciation and amortization	126,600	124,155	248,510	15,862
Loss on settlement of debt	882,279	0
Loss on disposition of digital currency and digital currency assets			0	2,029
Impairment loss on digital assets			0	6,125
Changes in operating assets and liabilities:
Accounts receivable	(223,438)	0	(427,433)	0
Inventory	(38,116)	(10,909)	(101,092)	(114,645)
Prepaid expense	(791)	(20,099)	(10,431)	(240)
Related party advances funding operating expense	2,180	200,836	246,425	155,919
Accounts payable and accrued liabilities	75,043	(53,248)	(32,827)	76,657
Operating lease liabilities	(38,919)	(30,000)	(70,849)	(40,000)
Digital currency			0	(46,976)
Net Cash used in Operating Activities	(768,525)	(423,890)	(1,211,764)	(708,450)
Cash Flows from Investing Activities:
Purchase of equipment			(4,015)	(5,350)
Share capital - Mighty Fire Breaker UK Limited			0	(1)
Net Cash used in Investing Activities			(4,015)	(5,349)
Cash Flows from Financing Activities:
Advances received for convertible notes to be issued	695,000	0
Deferred offering cost	(34,675)	0
Proceeds from loan - related party	0	275,000	307,500	784,484
Repayment of loan- related party	(60,000)	0	(125,000)	(55,720)
Proceed from issuance Series C Preferred Stock	165,000	0	907,600	0
Proceed from stock subscription	0	179,600	500,000	0
Proceed from convertible note			0	35,000
Proceeds from promissory note			120,000	0
Net Cash provided by Financing Activities	765,325	454,600	1,710,100	763,764
Change in cash	(3,200)	30,710	494,321	49,965
Cash, beginning of period	549,755	55,434	55,434	5,469
Cash, end of period	546,555	86,144	549,755	55,434
Supplemental Disclosure Information:
Cash paid for interest	0	0	0	0
Cash paid for taxes	0	0	0	0
Non-Cash Financing Disclosure:
Common stock issued for services	1,862,000	146,850	146,850
Common stock to be issued for services	200,000	0
Series C Preferred stock issued for services	696,000	0
Common stock issued upon conversion of Series C Convertible Preferred stock			300	1,000
Common stock issued for conversion and settlement of debt	1,085,148	0
Common stock issued for stock to be issued - management	90,000	0
Series C Preferred stock issued for subscription received	500,000	0
Cancellation comment stock - related party	6,500	0
Reclassification of due to related party to convertible note	0	19,000	19,000	0
Common stock issued upon conversion of Series C Preferred stock	$ 0	$ 300
Issuance of common stock for services			146,850	70,000
Issuance of Series C Convertible Preferred stock for intellectual property purchase			0	4,200,000
Common stock to be issued - management			180,000	0
Debt forgiveness - related party			0	9,355
Contribution inventory - related party			14,460	0
Issuance Series C Convertible Preferred stock for services - related party			8,640,000	0
Right -of-use assets obtained in exchange for new operating lease liabilities			161,665	0
Repayments of related party loans using digital currency			$ 0	$ 47,350

Organization, Business and Goin

Organization, Business and Going Concern	6 Months Ended	12 Months Ended
Organization, Business and Going Concern	Jun. 30, 2024	Dec. 31, 2023
Organization, Business and Going Concern
Organization, Business and Going Concern	Note 1 – Organization, Business and Going Concern General Enterprise Ventures, Inc., was originally incorporated under the laws of the State of Nevada on March 14, 1990. When used in these notes, the terms “GEVI,” “Company,” “we,” “us” and “our” mean General Enterprise Ventures, Inc. and all entities included in our consolidated financial statements. In January 2021, Board of Directors of the Company approved redomiciling the Company in Delaware. On March 31, 2021, the Company formed General Entertainment Ventures, Inc. in Delaware as a wholly owned subsidiary of the Company. The purpose of the formation of GEVI was to merge the Company into GEVI pursuant to Section 251(g) of the General Corporation Law of the State of Delaware. On April 10, 2021, after approval by the board of directors and shareholders of the Company, the Company was merged into GEVI pursuant to an Agreement and Plan of Merger dated as of the same date. GEVI is the accounting and legal acquiror of the Company. On June 3, 2021, after approval by the board of directors and shareholders of the Company, the Company was redomiciled to the State of Wyoming. On October 11, 2021, after approval by the board of directors and shareholders of the Company, the Company was renamed General Enterprise Ventures, Inc., in the State of Wyoming. Corporate Changes On January 3, 2022, the Company formed Mighty Fire Breaker, LLC, an Ohio limited liability company (“MFB Ohio”), to acquire all the intellectual property of Mighty Fire Breaker, LLC, a California limited liability company (“MFB California”) in connection with the flame retardant and flame suppression segments of the environmental industry, including patents and patents pending. On April 13, 2022, the transaction between the Company, MFB Ohio and MFB California closed. The transaction consideration to the equity holders of MFB California was 1,000,000 shares of the Series C Convertible Preferred Stock of the Company with a value at closing of $4,200,000, and a 10% royalty on gross sales before taxes of the MFB Ohio family of products. In addition, on November 14, 2022, the Company formed Mighty Fire Breaker UK Limited (“MFB UK” and together with MFB Ohio, collectively, “MFB”). MFB has 56 patents pertaining to its CitroTech MFB 31 Technology™ (“CitroTech” or the “MFB Technology”) for the prevention and spread of wildfires. When CitroTech is applied it converts flammable fuels like dry native vegetation and wood into non-combustible materials. During the third quarter of 2022 the Company received EPA Safer Choice status and UL Green-Guard Gold approval on its CitroTech fire inhibitor. The Company continues to pursue accreditations such as the Missoula Testing approval for selling product to the government. Currently, MFB Ohio is involved in installing commercial and large residential Proactive Wildfire Prevention Systems. Effective June 25, 2024, the Company formed and organized a wholly owned subsidiary, GEVI Insurance Holdings Inc., an Ohio corporation, while the Company contemplates the opportunity to enter the wildfire insurance markets relating to the Company’s flame retardant and flame suppression product. Business We are an environmentally sustainable flame retardant and flame suppression company for the residential home industry throughout the United States and international markets. Management is experienced in business integration and branding potential. The Company is bringing to the marketplace unique, disruptive product with significant environmental impact potential. The Company holds various intellectual property in the form of patents and trademarks in the fields of fire suppression, mapping and tracking of fire-retardant dispersion and fire inhibition chemistry and technology. The Company has obtained multiple certification and accreditations in this industry, such as being the only EPA Safer Choice approved, long-term fire retardant, UL GreenGaurd Gold, California Bioassay water approval, LENS, and in the process of USDA approval. Going Concern Our consolidated financial statements are prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities and commitments in the normal course of business. The Company has incurred losses since inception and has a net loss of $4,427,114 on $631,687 of revenues for the six months ended June 30, 2024 and has a working capital deficiency of $695,357 as of June 30, 2024. In addition, the Company has been dependent on related parties to fund operations and has an amount owing to related parties of $1,251,257 outstanding at June 30, 2024. These conditions raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date that the consolidated financial statements are issued. Management recognizes that the Company must obtain additional resources to successfully implement its business plans. During the six months ended June 30, 2024, the Company completed financings from the issuance of Series C preferred stock, common stock, advances and relate party loans, generating net proceeds of $802,180. However, the Company’s existing cash resources and income from operations, are not expected to provide sufficient funds to carry out the Company’s operations and business development through the next twelve (12) months. Management plans to continue to raise funds and complete an Initial Public Offering (IPO) to support our operations in 2024 and beyond. However, no assurances can be given that we will be successful. If management is not able to timely and successfully raise additional capital and/or complete an IPO, the implementation of the Company’s business plan, financial condition and results of operations will be materially affected. These consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.	Note 1 – Organization, Business and Going Concern General Enterprise Ventures, Inc., was originally incorporated under the laws of the State of Nevada on March 14, 1990. When used in these notes, the terms “GEVI,” “Company,” “we,” “us” and “our” mean General Enterprise Ventures, Inc. and all entities included in our consolidated financial statements. In January 2021, Board of Directors of the Company approved redomiciling the Company in Delaware. On March 31, 2021, the Company formed General Entertainment Ventures, Inc. in Delaware as a wholly owned subsidiary of the Company. The purpose of the formation of GEVI was to merge the Company into GEVI pursuant to Section 251(g) of the General Corporation Law of the State of Delaware. On April 10, 2021, after approval by the board of directors and shareholders of the Company, the Company was merged into GEVI pursuant to an Agreement and Plan of Merger dated as of the same date. GEVI is the accounting and legal acquiror of the Company. On October 17, 2021, the Board of Directors approved the corporate name change from General Entertainment Ventures, Inc. to General Enterprise Ventures, Inc. Corporate Changes On May 10, 2021, GEVI acquired all the issued and outstanding equity of Strategic Asset Holdings, LLC (“SAH”), a Wyoming limited liability company, for $50,000, pursuant to a promissory note dated as of the same date. Effective October 19, 2021, Strategic Asset Holdings, LLC., was divested completely as a wholly owned subsidiary of General Enterprise Ventures, Inc. On June 3, 2021, after approval by the board of directors and shareholders of the Company, the Company was redomiciled to the State of Wyoming. On January 3, 2022, the Company formed Mighty Fire Breaker, LLC, an Ohio limited liability company (“MFB Ohio”), to acquire all the intellectual property of Mighty Fire Breaker, LLC, a California limited liability company (“MFB California”) pertaining to the fire suppression segment of the environmental industry, including patents and patents pending. On April 13, 2022, the transaction between the Company, MFB Ohio and MFB California closed. Effective April 1, 2022, the Company implemented a plan to divest its Crypto Mining operations and focus resources on the operations of MFB Ohio. Effective November 20, 2022, General Enterprise Ventures Inc. formed a UK branch of its US subsidiary Mighty Fire Breaker LLC, named Mighty Fire Breaker UK Limited. The new Subsidiary headquartered in the United Kingdom, will be used to direct the sales of the MFB product in Europe, the Middle East and Africa. Change of Control On April 14, 2021, Jan Ralston acquired 10,000,000 Series A Convertible Preferred Stock from the Company’s former Chief Executive Officer, in a private transaction. The transaction constituted a change of control in the Company, due to the preferred shares super voting and conversion rights, entitling the holder to one thousand (1,000) shares and votes of common stock for every one (1) share of Series A Convertible Preferred Stock owned. On April 28, 2022, Jan Ralston transferred ownership of 10,000,000 Preferred A shares to CEO, Joshua Ralston, making Mr. Ralston the new Majority Shareholder. Business We are an environmentally sustainable flame retardant and flame suppression company for the residential home industry throughout the United States and international markets. Management is experienced at business integration and branding potential. The Company is bringing to the marketplace unique, disruptive product with significant environmental impact potential. The Company holds various intellectual property in the form of patents and trademarks in the fields of fire suppression, mapping and tracking of fire retardant dispersion and fire inhibition chemistry and technology. The Company has obtained multiple certification and accreditations in this industry, such as being the only EPA Safer Choice approved, long-term fire retardant, UL GreenGaurd Gold, California Bioassay water approval, LENS, and in the process of USDA approval. Going Concern Our condensed consolidated financial statements are prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities and commitments in the normal course of business. The Company has incurred losses since inception and has a net loss of approximately $10 million and $521,000 in revenues for the year ended December 31, 2023 and has a working capital deficiency of approximately $400,000 as of December 31, 2023. In addition, the Company has been dependent on related parties to fund operations and has an amount owing to related parties of $1.3 million outstanding at December 31, 2023. These conditions raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date that the consolidated financial statements are issued. Management recognizes that the Company must obtain additional resources to successfully implement its business plans. During the year ended December 31, 2023, the Company completed financings from the issuance of Series C preferred stock, common stock, promissory notes and relate party loans, generating net proceeds of approximately $1.7 million. However, the Company’s existing cash resources and income from operations, are not expected to provide sufficient funds to carry out the Company’s operations and business development through the next twelve (12) months. Management plans to continue to raise funds and complete an Initial Public Offering (IPO) to support our operations in 2024 and beyond. However, no assurances can be given that we will be successful. If management is not able to timely and successfully raise additional capital and/or complete an IPO, the implementation of the Company’s business plan, financial condition and results of operations will be materially affected. These consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

Summary of Significant Accounti

Summary of Significant Accounting Policies	6 Months Ended	12 Months Ended
Summary of Significant Accounting Policies	Jun. 30, 2024	Dec. 31, 2023
Summary of Significant Accounting Policies
Summary of Significant Accounting Policies	Note 2 – Summary of Significant Accounting Policies Basis of Presentation The accompanying unaudited interim consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America for interim financial information and with the instructions to Form 10-Q and Regulation S-X. Accordingly, the unaudited interim financial statements do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments consisting of normal recurring entries necessary for a fair statement of the periods presented for: (a) the financial position; (b) the result of operations; and (c) cash flows, have been made in order to make the unaudited interim financial statements presented not misleading. The results of operations for such interim periods are not necessarily indicative of operations for a full year. The accompanying unaudited interim consolidated financial statements should be read in conjunction with the consolidated financial statements and related notes included in the Company’s Annual Report on Form 10-K/A, for the year ended December 31, 2023, as filed with the SEC on July 30, 2024. Principles of Consolidation The consolidated financial statements include the accounts of General Enterprise Ventures, Inc., and its wholly owned subsidiaries, Mighty Fire Breaker, LLC, an Ohio Limited Liability company and GEVI Insurance Holdings Inc., an Ohio corporation. Intercompany transactions and balances have been eliminated. Restatement For the three and six months ended June 30, 2023, the company restated the Consolidated Financial Statements for the calculation of amortization on intangible assets. The impact on the Consolidated Statement of Operations and Comprehensive Loss of the restatement is as follows: Three Months Ended Six Months Ended June 30, 2023 June 30, 2023 As Filed Adjustment As Restated As Filed Adjustment As Restated Amortization and depreciation $ 267 $ 61,812 $ 62,079 531 123,624 124,155 Total operating expense $ 378,936 $ 61,812 $ 440,748 774,113 123,624 897,737 Loss from operations $ (355,474 ) $ (61,812 ) $ (417,286 ) (708,910 ) (123,624 ) (832,534 ) Net loss $ (356,058 ) $ (61,812 ) $ (417,870 ) (709,669 ) (123,624 ) (833,293 ) The impact on the Consolidated Statement of Cash Flows of the restatement is as follows: Six Months Ended June 30,2023 As Filed Adjustment As Restated Cash Flows from Operating Activities: Net loss $ (709,669 ) $ (123,624 ) $ (833,293 ) Adjustments to reconcile net loss to net cash used in operating activities: Depreciation and amortization $ 531 $ 123,624 $ 124,155 Net Cash used in Operating Activities $ (423,890 ) $ - $ (423,890 ) The impact on the Consolidated Statement of Stockholders’ Equity of the restatement is as follows: June 30, 2023 As Filed Adjustment As Restated Stockholders' equity: Accumulated deficit $ (60,091,069 ) $ (123,624 ) $ (60,214,693 ) Total stockholders' equity $ 2,965,449 $ (123,624 ) $ 2,841,825 Reclassification For the three and six months ended June 30, 2023, certain amounts have been reclassified to improve the clarity and comparability of the Consolidated Financial Statements. An adjustment has been made to the Consolidated Statements of Operations and Comprehensive Loss and for the three and six months ended June 30,2023, to reclassify partial operating expenses to cost of revenue, and to separately disclose professional service provided by related party from line-item professional service to professional fees- related party. The impact on the Consolidated Statement of Operations and Comprehensive Loss, with no change to the restated loss from operations or net loss, respectively, as follows: Three Months Ended Six Months Ended June 30, 2023 June 30, 2023 As Filed and Restated* Adjustment As Reclassified As Filed and Restated* Adjustment As Reclassified Cost of revenue $ 4,893 $ (4,893 ) $ - $ 18,747 $ (18,747 ) $ - Operating Expenses Cost of revenue (exclusive of amortization and depreciation shown separately below) - 28,576 28,576 - 68,351 68,351 Amortization and depreciation 62,079 - 62,079 124,155 - 124,155 General and administration 114,151 (37,265 ) 76,886 213,935 (62,257 ) 151,678 Marketing - 28,217 28,217 - 39,818 39,818 Professional fees- related party - 84,365 84,365 - 156,835 156,835 Professional fees 264,518 (99,000 ) 165,518 559,647 (184,000 ) 375,647 Total operating expenses $ 440,748 $ 4,893 $ 445,641 $ 897,737 $ 18,747 $ 916,484 Loss from Operations $ (417,286 ) $ - $ (417,286 ) $ (832,534 ) $ - $ (832,534 ) (*) Originally as filed for June 30, 2023, and restated for the change for amortization of intangible assets. Use of Estimates The preparation of financial statements in conformity with GAAP 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. The estimates and judgments will also affect the reported amounts for certain expenses during the reporting period. Actual results could differ from these good faith estimates and judgments. Cash and Cash Equivalents For purposes of balance sheet presentation and reporting of cash flows, the Company considers all unrestricted demand deposits, money market funds and highly liquid debt instruments with an original maturity of less than 90 days to be cash and cash equivalents. The Company did not have any cash equivalents at June 30, 2024 and December 31, 2023. The Company had cash of $546,555 and $549,755 at June 30, 2024 and December 31, 2023, respectively. Periodically, the Company may carry cash balances at financial institutions in excess of the federally insured limit of $250,000 per institution. The amount in excess of the FDIC insurance as of June 30, 2024, was $296,555. The Company has not experienced losses on these accounts and management believes, based upon the quality of the financial institutions, that the credit risk with regard to these deposits is not significant. Accounts Receivable Trade accounts receivable is recorded at the invoiced amount and do not bear interest. The allowance for doubtful accounts is the Company’s best estimate of the amount of probable credit losses in its existing accounts receivable. The Company maintains allowances for doubtful accounts for estimated losses resulting from the inability of its customers to make the required payments for services. Accounts with known financial issues are first reviewed and specific estimates are recorded. The remaining accounts receivable balances are then grouped in categories by the number of days the balance is past due, and the estimated loss is calculated as a percentage of the total category based upon past history. Account balances are charged against the allowance when it is probable that the receivable will not be recovered. As of June 30, 2024, and December 31, 2023, the Company had no allowance for doubtful accounts. Inventory Inventories consist of raw materials which are stated at lower cost or net realizable value, with cost being determined on the weighted average method. As of June 30, 2024, and December 31, 2023, the Company held inventories of $192,081 and $230,197, respectively. The Company did not write-off any inventories as unsalable during the six months ended June 30, 2024, and 2023. Deferred Offering Costs Pursuant to ASC 340-10-S99-1, costs directly attributable to an offering of equity securities are deferred and would be charged against the gross proceeds of the offering as a reduction of additional paid-in capital. Deferred offering costs consist of underwriting, legal, accounting, and other expenses incurred through the balance sheet date that are directly related to the proposed public offering. Should the proposed public offering prove to be unsuccessful, these deferred costs, as well as additional expenses to be incurred, will be expensed. As of June 30, 2024 and December 31, 2023, deferred offering costs consisted of the following: June 30 December 31 2024 2023 Legal fees $ 34,675 $ - Fair Value of Financial Instruments The Company uses a three-tier fair value hierarchy to classify and disclose all assets and liabilities measured at fair value on a recurring basis, as well as assets and liabilities measured at fair value on a non-recurring basis, in periods subsequent to their initial measurement. The hierarchy requires the Company to use observable inputs when available, and to minimize the use of unobservable inputs, when determining fair value. The three tiers are defined as follows: ● Level 1—Observable inputs that reflect quoted market prices (unadjusted) for identical assets or liabilities in active markets; ● Level 2—Observable inputs other than quoted prices in active markets that are observable either directly or indirectly in the marketplace for identical or similar assets and liabilities; and ● Level 3—Unobservable inputs that are supported by little or no market data, which require the Company to develop its own assumptions. The Company’s financial instruments, including cash, accounts receivable, prepaid expenses, accounts payable and accrued liabilities, due to related parties and loans payable, are carried at historical cost. At June 30, 2024 and December 31, 2023, the carrying amounts of these instruments approximated their fair values because of the short-term nature of these instruments. Revenue The Company recognizes revenue from its contracts with customers in accordance with ASC 606 – Revenue from Contracts with Customers. Revenue related to contracts with customers is evaluated utilizing the following steps: (i) Identify the contract, or contracts, with a customer; (ii) Identify the performance obligations in the contract; (iii) Determine the transaction price; (iv) Allocate the transaction price to the performance obligations in the contract; (v) Recognize revenue when the Company satisfies a performance obligation. Our revenues currently consist of one product used for lumber products for fire prevention. Revenue is recognized at a point in time, that is which the risks and rewards of ownership of the product transfer from the Company to the customer. Cost of Revenue For the three and six months ended June 30, 2024 and 2023, cost of revenue consists of: Three Months Ended Six Months Ended June 30, June 30, 2024 2023 2024 2023 Cost of inventory $ 58,529 $ 4,607 $ 134,725 $ 30,761 Freight and shipping 5,620 9,334 8,150 10,425 Consulting and advisory-related party 6,200 11,800 10,400 20,800 Royalty and sales commission-related party 19,590 2,835 62,736 6,365 Total cost of revenue $ 89,939 $ 28,576 $ 216,011 $ 68,351 Basic and Diluted Net Loss Per Common Share Basic earnings (loss) per common share is computed by dividing net income (loss) available to common shareholders by the weighted-average number of shares of common stock outstanding during the period. Diluted earnings per common share is computed by dividing income available to common shareholders by the weighted-average number of shares of common stock outstanding during the period increased to include the number of additional shares of common stock that would have been outstanding if potentially dilutive securities had been issued. For the six months ended June 30, 2024 and 2023, the following common stock equivalents were excluded from the computation of diluted net loss per share as the result of the computation was anti-dilutive. June 30, June 30, 2024 2023 Shares Shares Convertible notes - 300,000 Convertible Series C Preferred Stock 49,059,894 18,930,320 Convertible Series A Preferred Stock (1) - 10,000,000,000 49,059,894 10,019,230,320 (1) Series A Preferred Stock was amended in March 2024 to remove the conversion feature (Note 10). For the three and six months ended June 30, 2024 and 2023, the reconciliation to net loss per common share basic and the anti-dilutive impact on net loss per share, are as follows: Three Months Ended Six Months Ended June 30, June 30, 2024 2023 2024 2023 Numerator: Net loss $ (907,404 ) $ (417,870 ) $ (4,427,114 ) $ (833,293 ) Net loss - diluted $ (907,404 ) $ (417,870 ) $ (4,427,114 ) $ (833,293 ) Denominator: Weighted average common shares outstanding 36,387,315 97,350,883 64,310,131 95,766,935 Effect of dilutive shares - - - - Convertible notes - 300,000 - 300,000 Preferred stock 50,559,528 10,018,858,616 49,059,894 10,018,930,320 Diluted 86,946,843 10,116,509,499 113,370,025 10,114,997,255 Net loss per common share: Basic $ (0.02 ) $ (0.00 ) $ (0.07 ) $ (0.01 ) Diluted $ (0.01 ) $ (0.00 ) $ (0.04 ) $ (0.00 ) Recently Issued Accounting Pronouncements In December 2023, the FASB issued ASU No. 2023-09, Income Taxes (Topic 740) - Improvements to Income Tax Disclosures ("ASU 2023-09"), which is intended to enhance the transparency and decision usefulness of income tax disclosures. The amendments in ASU 2023-09 provide for enhanced income tax information primarily through changes to the rate reconciliation and income taxes paid information. ASU 2023-09 is effective for the Company prospectively to all annual periods beginning after December 15, 2024. Early adoption is permitted. We are currently evaluating the impact this update will have on our consolidated financial statements and disclosures. In November 2023, the FASB issued ASU No. 2023-07, Segment Reporting (Topic 280) - Improvements to Reportable Segment Disclosures ("ASU 2023-07"), which require public companies disclose significant segment expenses and other segment items on an annual and interim basis and to provide in interim periods all disclosures about a reportable segment's profit or loss and assets that are currently required annually. The guidance is effective for public entities for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted. The guidance is applied retrospectively to all periods presented in the financial statements, unless it is impracticable. We are currently evaluating the impact this update will have on our consolidated financial statements and disclosures. We have evaluated all other recently issued, but not yet effective, accounting pronouncements and do not believe that these accounting pronouncements will have any material impact on our consolidated financial statements or disclosures upon adoption.	Note 2 – Summary of Significant Accounting Policies Basis of Presentation The Financial Statements and related disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The Financial Statements have been prepared using the accrual basis of accounting in accordance with Generally Accepted Accounting Principles (“GAAP”) of the United States. The Company’s fiscal year is December 31. Principles of Consolidation The consolidated financial statements include the accounts of General Enterprise Ventures, Inc., and its wholly owned subsidiaries. Intercompany transactions and balances have been eliminated. Reclassification For the years ended December 31, 2023 and 2022, certain amounts have been reclassified to improve the clarity and comparability of the financial statements. An adjustment has been made to the consolidated statements of operations and comprehensive loss and cash flows for year ended December 31,2023 and 2022, to reclassify partial operating expenses to cost of revenue, and to separately disclose professional service provided by related party from line-item professional service to professional fees- related party. The Company reclassified the following amounts, with no change to loss from operations or net loss, as follows: December 31, 2023 December 31, 2022 As Filed Adjustment As Reclassified As Filed Adjustment As Reclassified Cost of revenue $ 133,508 $ (133,508 ) $ - $ 1,893 $ (1,893 ) $ - Operating Expenses Cost of revenue (exclusive of amortization and depreciation shown separately below) - 193,876 193,876 - 56,338 56,338 Amortization and depreciation - 248,510 248,510 - 803 803 General and administration 584,434 (261,574 ) 322,860 281,970 (25,284 ) 256,686 Marketing 148,289 - 148,289 96,553 - 96,553 Management compensation 180,000 - 180,000 2,100,000 - 2,100,000 Professional fees- related party 8,640,000 259,596 8,899,596 - 188,036 188,036 Professional fees 932,352 (306,900 ) 625,452 500,875 (218,000 ) 282,875 Total operating expenses $ 10,485,075 $ 133,508 $ 10,618,583 $ 2,979,398 $ 1,893 $ 2,981,291 For the years ended December 31, 2022, the Company reclassified the following cash flow amounts as follows: Year Ended December 31, 2022 As Filed Adjustment As Reclassified Cash Flows from Operating Activities: Net loss $ (2,907,828 ) $ - $ (2,907,828 ) Changes in operating assets and liabilities: Digital currency 374 (47,350 ) (46,976 ) Related party advances funding operating expense 108,569 47,350 155,919 Net Cash used in Operating Activities $ (708,450 ) $ - $ (708,450 ) Use of Estimates The preparation of financial statements in conformity with GAAP 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. The estimates and judgments will also affect the reported amounts for certain expenses during the reporting period. Actual results could differ from these good faith estimates and judgments. Business Combinations In accordance with ASC 805-10, “Business Combinations”, the Company accounts for all business combinations using the acquisition method of accounting. Under this method, assets and liabilities, including any remaining non-controlling interests, are recognized at fair value at the date of acquisition. The excess of the purchase price over the fair value of assets acquired, net of liabilities assumed, and non-controlling interests is recognized as goodwill. Certain adjustments to the assessed fair values of the assets, liabilities, or non-controlling interests made subsequent to the acquisition date, but within the measurement period, which is up to one year, are recorded as adjustments to goodwill. Any adjustments subsequent to the measurement period are recorded in income. Any cost or equity method interest that the Company holds in the acquired company prior to the acquisition is re-measured to fair value at acquisition with a resulting gain or loss recognized in income for the difference between fair value and the existing book value. Results of operations of the acquired entity are included in the Company’s results from the date of the acquisition onward and include amortization expense arising from acquired tangible and intangible assets. Cash and Cash Equivalents For purposes of balance sheet presentation and reporting of cash flows, the Company considers all unrestricted demand deposits, money market funds and highly liquid debt instruments with an original maturity of less than 90 days to be cash and cash equivalents. The Company did not have any cash equivalents at December 31, 2023 and 2022. The Company had cash of $549,755 and $55,434 at December 31, 2023 and 2022, respectively. Inventory Inventories consist of raw materials which are stated at lower cost or net realizable value, with cost being determined on the weighted average method. As of December 31, 2023 and 2022, the Company held inventories of $230,197and $114,645, respectively. The Company did not write-off any inventories as unsalable during the years ended December 31, 2023 and 2022. Accounts Receivable Trade accounts receivable are recorded at the invoiced amount and do not bear interest. The allowance for doubtful accounts is the Company’s best estimate of the amount of probable credit losses in its existing accounts receivable. The Company maintains allowances for doubtful accounts for estimated losses resulting from the inability of its customers to make the required payments for services. Accounts with known financial issues are first reviewed and specific estimates are recorded. The remaining accounts receivable balances are then grouped in categories by the number of days the balance is past due, and the estimated loss is calculated as a percentage of the total category based upon past history. Account balances are charged against the allowance when it is probable that the receivable will not be recovered. During the years ended December 31, 2023 and 2022, the Company had no allowance for doubtful accounts. Intangible Assets Intangible assets with an indefinite life are not amortized and are tested for impairment annually or more frequently if events or changes in circumstances indicate that they might be impaired. Intangible assets with finite lives are initially recorded at cost and amortized on a straight-line basis over the estimated economic useful lives of the respective assets. Acquired intangible assets from business combinations and asset acquisitions are recognized and measured at fair value at the time of acquisition. Those assets represent assets with finite lives and are further amortized on a straight-line basis over the estimated economic useful lives of the respective assets. Property and Equipment Property and equipment are stated at cost. Depreciation is computed on the straight-line method. Currently our assets consist solely of furniture and equipment which we amortize over a useful life of 5 years. Maintenance and repairs are charged to expense as incurred. Improvements of a major nature are capitalized. At the time of retirement or other disposition of property and equipment, the cost and accumulated depreciation are removed from the accounts and any gains or losses are reflected in the income. Impairment of Long-lived Assets Other Than Goodwill Long-lived assets with finite lives, primarily property and equipment, intangible assets, and operating lease right-of-use assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. If the estimated cash flows from the use of the asset and its eventual disposition are below the asset’s carrying value, then the asset is deemed to be impaired and written down to its fair value. Digital Assets We account for all digital assets held as a result of these transactions as indefinite-lived intangible assets in accordance with ASC 350, Intangibles—Goodwill and Other We determine the fair value of our digital assets on a nonrecurring basis in accordance with ASC 820, Fair Value Measurement Impairment losses are recognized within other income (expense) on the statements of operations and comprehensive loss in the period in which the impairment is identified. The impaired digital assets are written down to their fair value at the time of impairment and this new cost basis will not be adjusted upward for any subsequent increase in fair value. Gains are not recorded until realized upon sale(s), at which point they are presented net of any impairment losses for the same digital assets held within other income (expense). In determining the gain to be recognized upon sale, we calculate the difference between the sales price and carrying value of the digital assets sold immediately prior to sale. During the year ended December 31, 2022, the Company recorded an impairment loss of $6,125 associated with market value of digital currencies in excess of the Company’s cost basis. As of December 31, 2022, the Company has divested all of its digital currency holdings and the impairment loss has been recorded within the Company’s income from discontinued operations. Leases ASC 842 supersedes the lease requirements in ASC 840 “Leases”, and generally requires lessees to recognize operating and finance lease liabilities and corresponding right-of-use (“ROU”) assets on the balance sheet and to provide enhanced disclosures surrounding the amount, timing and uncertainty of cash flows arising from leasing arrangements. ROU assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. ROU assets and lease liabilities are recognized at commencement date based on the present value of lease payments over the lease term. As most of our leases do not provide an implicit rate, we generally use our incremental borrowing rate based on the estimated rate of interest for collateralized borrowing over a similar term of the lease payments at commencement date. The ROU asset also includes any lease payments made and excludes lease incentives. Our lease terms may include options to extend or terminate the lease when it is reasonably certain that we will exercise that option. Any lease with a term of 12 months or less is considered short-term. As permitted by ASC 842, short-term leases are excluded from the ROU assets and lease liabilities on the consolidated balance sheets. Consistent with all other operating leases, short-term lease expense is recorded on a straight-line basis over the lease term. The Company determines the present value of minimum future lease payments for operating leases by estimating a rate of interest that it would have to pay to borrow on a collateralized basis over a similar term, an amount equal to the lease payments and a similar economic environment (the “incremental borrowing rate” or “IBR”).The Company determines the appropriate IBR by identifying a reference rate and making adjustments that take into consideration financing options and certain lease-specific circumstances. As of December 31, 2023 and 2022, the Company’s lease agreement is accounted for as operating leases. Fair Value of Financial Instruments The Company uses a three-tier fair value hierarchy to classify and disclose all assets and liabilities measured at fair value on a recurring basis, as well as assets and liabilities measured at fair value on a non-recurring basis, in periods subsequent to their initial measurement. The hierarchy requires the Company to use observable inputs when available, and to minimize the use of unobservable inputs, when determining fair value. The three tiers are defined as follows: ● Level 1—Observable inputs that reflect quoted market prices (unadjusted) for identical assets or liabilities in active markets; ● Level 2—Observable inputs other than quoted prices in active markets that are observable either directly or indirectly in the marketplace for identical or similar assets and liabilities; and ● Level 3—Unobservable inputs that are supported by little or no market data, which require the Company to develop its own assumptions. The Company’s financial instruments, including cash, accounts payable and accrued liabilities, and loans payable, are carried at historical cost. At December 31, 2023 and 2022, the carrying amounts of these instruments approximated their fair values because of the short-term nature of these instruments. Related Parties The Company follows ASC 850 , “Related Party Disclosures,” Segments Operating segments are defined as components of an enterprise engaging in business activities for which discrete financial information is available and regularly reviewed by the chief operating decision maker in deciding how to allocate resources and in assessing performance. The Company operates and manages its business as one operating segment and all of the Company’s revenues and operations are currently in the United States. Revenue The Company recognizes revenue from its contracts with customers in accordance with ASC 606 – Revenue from Contracts with Customers. Revenue related to contracts with customers is evaluated utilizing the following steps: (i) Identify the contract, or contracts, with a customer; (ii) Identify the performance obligations in the contract; (iii) Determine the transaction price; (iv) Allocate the transaction price to the performance obligations in the contract; (v) Recognize revenue when the Company satisfies a performance obligation. For the year ended December 31, 2023, our revenues currently consist of product used for lumber products for fire prevention. Revenue is recognized at a point in time, that is which the risks and rewards of ownership of the product transfer from the Company to the customer. During the year ended December 31, 2022, the Company earned cryptocurrency mining revenues. The Company earned its cryptocurrency mining revenues by providing transaction verification services within the digital currency networks of cryptocurrencies, for Bitcoin, Litecoin, and Dogecoin. The Company satisfied its performance obligations at the point in time that the Company was awarded a unit of digital asset through its participation in the applicable network and network participants benefit from the Company’s verification service. In consideration for these services, the Company received Bitcoin, Litecoin, and Dogecoin, net of applicable network fees, which was recorded as revenue using the closing U.S. dollar price of the digital asset on the date of receipt. Expenses associated with running the cryptocurrency mining operations, which consisted of utilities, equipment depreciation and monitoring services were recorded as cost of revenues. There is currently no specific definitive guidance in GAAP or alternative accounting frameworks for the accounting for the production and mining of digital assets and management has exercised significant judgment in determining appropriate accounting treatment for the recognition of revenue for mining of digital assets. Management has examined various factors surrounding the substance of the Company’s operations and the guidance in ASC 606, including identifying the transaction price, when performance obligations are satisfied, and collectability is reasonably assured being the completion and addition of a block to a blockchain and the award of a unit of digital currency to the Company. In the event authoritative guidance is enacted by the FASB, the Company may be required to change its policies which could result in a change in the Company’s financial statements. On April 1, 2022, the Company implemented a plan to discontinue its crypto mining operations and divest all related assets. As of December 31, 2022, all of the crypto mining assets had been discarded and as the Company no longer engages in crypto mining all revenue during the year ended December 31, 2022, has been reclassified to income from discontinued operations (see Note 4). Cost of Revenue For the years ended December 31, 2023 and 2022, cost of revenue consists of: Years Ended December 31, 2023 2022 Cost of inventory $ 101,978 $ 21,431 Freight and shipping 14,494 8,674 Consulting and advisory 30,100 21,569 Royalty and sales commission 47,304 4,664 $ 193,876 $ 56,338 Basic and Diluted Net Loss Per Common Share Basic earnings (loss) per common share is computed by dividing net income (loss) available to common shareholders by the weighted-average number of shares of common stock outstanding during the period. Diluted earnings per common share is computed by dividing income available to common shareholders by the weighted-average number of shares of common stock outstanding during the period increased to include the number of additional shares of common stock that would have been outstanding if potentially dilutive securities had been issued. For the years ended December 31, 2023 and 2022, the following common stock equivalents were excluded from the computation of diluted net loss per share as the result of the computation was anti-dilutive. December 31 December 31 2023 2022 Shares Shares Convertible notes 300,000 194,444 Convertible Series C Preferred Stock 25,957,712 650,959 Convertible Series A Preferred Stock (1) 10,000,000,000 10,000,000,000 10,026,257,712 10,000,845,403 (1) Series A Preferred Stock was amended in March 2024 to remove the conversion feature (Note 11). For the years ended December 31, 2023 and 2022 the reconciliation to net loss per common share basic and the anti-dilutive impact on net loss per share, are as follows: Years Ended December 31, 2023 2022 Numerator: Net Loss $ (9,855,019 ) $ (2,907,828 ) Net Loss - diluted $ (9,855,019 ) $ (2,907,828 ) Denominator: Weighted average common shares outstanding 96,663,470 62,254,977 Effect of dilutive shares Convertible notes 273,683 69,954 Preferred stock 10,025,957,712 10,013,019,178 Diluted 10,122,894,865 10,075,344,109 Net loss per common share: Basic $ (0.10 ) $ (0.05 ) Diluted $ (0.00 ) $ (0.00 ) Income Taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the 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 income in the period that includes the enactment date. A valuation allowance is recorded to reduce the Company’s deferred tax assets to an amount that is more likely than not to be realized. Recently Issued Accounting Pronouncements In October 2021, the FASB issued ASU No. 2021-08, Accounting for Contract Assets and Contract Liabilities from Contracts with Customers (Topic 805). This ASU requires an acquirer in a business combination to recognize and measure contract assets and contract liabilities (deferred revenue) from acquired contracts using the revenue recognition guidance in Topic 606. At the acquisition date, the acquirer applies the revenue model as if it had originated the acquired contracts. The ASU is effective for annual periods beginning after December 15, 2022, including interim periods within those fiscal years. Adoption of the ASU should be applied prospectively. Early adoption is also permitted, including adoption in an interim period. If early adopted, the amendments are applied retrospectively to all business combinations for which the acquisition date occurred during the fiscal year of adoption. This ASU is currently not expected to have a material impact on our financial statements. In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, which requires, among other things, additional disclosures primarily related to the income tax rate reconciliation and income taxes paid. The expanded annual disclosures are effective for our year ending December 31, 2025. The Company is currently evaluating the impact that ASU 2023-09 will have on our consolidated financial statements and whether we will apply the standard prospectively or retrospectively. The Company has considered all other recently issued accounting pronouncements and does not believe the adoption of such pronouncements will have a material impact on its financial statements.

Asset Acquisition

Asset Acquisition	12 Months Ended
Asset Acquisition	Dec. 31, 2023
Asset Acquisition
Asset Acquisition	Note 3 – Asset Acquisition On January 3, 2022, the Company formed Mighty Fire Breaker, LLC, an Ohio limited liability company (“MFB Ohio”), to acquire all the intellectual property of Mighty Fire Breaker, LLC, a California limited liability company (“MFB California”) pertaining to the fire suppression segment of the environmental industry, including patents and patents pending. On April 13, 2022, the transaction between the Company, MFB Ohio and MFB California closed. The transaction consideration to the equity holders of MFB California was 1,000,000 shares of the Series C Convertible Preferred Stock of the Company with a value at closing of $4,200,000, and a 10% royalty on gross sales before taxes of the MFB product. MFB Ohio has 19 patents centred around its MFB Technology for the prevention and spread of wildfires. Its core product can be used for lumber treatments for fire prevention. It has been widely tested and is currently in testing at 3 major us government agencies. When CitroTech is sprayed and applied it takes flammable fuels like dry native vegetation and wood and makes them non-combustible. The following table summarizes the consideration paid for the assets acquired and liabilities assumed, at the acquisition date of April 13, 2022: Consideration: Convertible Series C Preferred stock $ 4,200,000 Assets acquired and liabilities assumed: Intangible assets $ 4,195,353 Operating lease right-of-use assets $ 81,967 Operating lease liabilities $ (77,320 )

Discontinued Operations

Discontinued Operations	12 Months Ended
Discontinued Operations	Dec. 31, 2023
Discontinued Operations
Discontinued operations	Note 4 – Discontinued Operations On April 1, 2022, the Company implemented a plan to divest its crypto mining operations to focus its resources on the MFB acquisition and development of its CitroTech MFB 31 Technology business. The Company had expanded its services by building upon its foundation of emerging technology development, by creating a Crypto-Currency mining operation (farm). Previously, the Company had 20 Bitmain Antminer SJ19 PRO 104t/h and 99 Mini-Doge 185 m/h miners deployed, which are mining, Bitcoin, Doge, and Litecoin through the F2Pool and utilized its 8,000 Sq Ft Commercial space to house these ASIC Miners. The Company recognized a loss of $2,030 from the disposition of its crypto mining operations, which consisted of the relinquishment of the digital currency assets in exchange for settlement of the related party note payable associated with the acquisition of the equipment. The following is a summary of the assets and liabilities of the Company’s crypto mining operations as of April 1, 2022: April 1, 2022 Digital currency $ 26,825 Digital currency equipment, net 276,380 Total assets from discontinued operations $ 303,205 Due to related party 301,175 Total liabilities from discontinued operations $ 301,175 The following is a summary of discontinued operations for the period ended April 1, 2022: April 1, 2022 Revenue $ 46,976 Operating expenses: Cost of revenue 27,835 Impairment loss 6,125 Total operating expenses 33,960 Income from discontinued operations $ 13,016 The following is a summary of discontinued cash flows for the period ended April 1, 2022 April 1, 2022 Cash Flows from Operating Activities: Net income $ 13,016 Adjustments to reconcile net loss to net cash used in operating activities: Impairment loss on digital assets 6,125 Depreciation and amortization 15,059 Changes in operating assets and liabilities: Digital currency (46,976 ) Accounts payable and accrued liabilities (27 ) Related party advances funding operating expense 12,803 Net Cash provided by Operating Activities - Change in cash - Cash, beginning of period - Cash, end of period $ - Non-Cash Financing Disclosure: Repayments of related party loans using digital currency $ 47,350

Equipment

Equipment	6 Months Ended	12 Months Ended
Equipment	Jun. 30, 2024	Dec. 31, 2023
Equipment
Equipment	Note 3 – Equipment At June 30, 2024 and December 31, 2023, equipment consisted of the following: June 30, December 31, 2024 2023 Cost: Furniture and equipment $ 9,366 $ 9,365 Less: accumulated depreciation (3,001 ) (2,066 ) Property and equipment, net $ 6,365 $ 7,299 For the three and six months ended June 30, 2024 and 2023, depreciation consists of: Three Months Ended Six Months Ended June 30, June 30, 2024 2023 2024 2023 Depreciation $ 274 $ 267 $ 934 $ 531	Note 5 – Equipment, net At December 31, 2023 and 2022, equipment consisted of the following: December 31, December 31, 2023 2022 Cost: Furniture and equipment $ 9,365 $ 5,350 Less: accumulated depreciation (2,066 ) (803 ) Property and equipment, net $ 7,299 $ 4,547 During the years ended December 31, 2023 and 2022, the Company recorded depreciation of $1,263 and $15,862, respectively.

Intangible Assets

Intangible Assets	6 Months Ended	12 Months Ended
Intangible Assets	Jun. 30, 2024	Dec. 31, 2023
Intangible Assets
Intangible assets	Note 4 – Intangible Assets In 2022, MFB Ohio acquired the MFB portfolio of intellectual property, 19 patents centered around its MFB technology for the prevention and spread of wildfires. As of June 30, 2024 and December 31, 2023, finite lived intangible assets consisted of the following: June 30, December 31 2024 2023 Patents $ 4,195,353 $ 4,195,353 Accumulated amortization (372,913 ) (247,247 ) Intangible assets, net $ 3,822,440 $ 3,948,106 Estimated future amortization expense for finite lived intangibles are as follows: Year ending December 31, 2024 (excluding the six months ended June 30, 2024) $ 122,949 2025 247,931 2026 247,931 2027 247,931 2028 247,931 Thereafter 2,707,767 $ 3,822,440 As of June 30, 2024, the weighted-average useful life is 16.00 years. For the three and six months ended June 30, 2024 and 2023, amortization expense is as follows: Three Months Ended Six Months Ended June 30, June 30, 2024 2023 2024 2023 Amortization $ 62,491 $ 61,812 $ 125,666 $ 123,624	Note 6 – Intangible Assets, net The Company has capitalized the costs associated with acquiring the intellectual property of MFB (see Note 3) at a value of $4,195,353 as of December 31, 2023 and 2022, respectively. The amount capitalized consisted of a portion of the fair value of 1,000,000 shares of Convertible Preferred C stock of $4,200,000. During the year ended December 31, 2023, no additional costs met the criteria for capitalization as an intangible asset. As of December 31, 2023 and 2022, finite lived intangible assets consisted of the following: December 31 December 31 2023 2022 Patents $ 4,195,353 $ 4,195,353 Accumulated amortization (247,247 ) - Intangible assets, net $ 3,948,106 $ 4,195,353 Estimated future amortization expense for finite lived intangibles are as follows: Year ended December 31, 2024 $ 247,931 2025 247,931 2026 247,931 2027 247,931 2028 247,931 Thereafter 2,708,451 $ 3,948,106 As of December 31, 2023, the weighted-average useful life is 16.11 years. During the year ended December 31, 2023 and 2022, the amortization expense was $247,247 and $0, respectively. The Company commenced with amortization during 2023, when we started operations using the acquired assets.

Lease

Lease	6 Months Ended	12 Months Ended
Lease	Jun. 30, 2024	Dec. 31, 2023
Lease
Lease	Note 5 – Lease We had one operating lease for our corporate office and warehouse and three short term leases for executive office and storage facilities. In March 2022, the Company entered into an operating lease for the office, with the term of 18 months. In July 2023, the Company amended the contract and extended the lease term to July 2025. For the three and six months ended June 30, 2024 and 2023, right-of-use asset and lease information about the Company’s operating lease consist of: Three Months Ended Six Months Ended June 30, June 30, 2024 2023 2024 2023 The components of lease expense were as follows: Operating lease cost $ 21,498 $ 15,000 $ 42,996 $ 30,000 Short-term lease cost 17,348 717 20,041 3,468 Variable lease cost 11,582 3,900 11,282 7,800 Total lease cost $ 50,428 $ 19,617 $ 74,319 $ 41,268 Supplemental cash flow information related to leases was as follows: Six Months Ended June 30, 2024 2023 Cash paid for operating cash flows from operating leases $ 54,278 $ 37,800 Weighted-average remaining lease term - operating leases (year) 1.08 0.17 Weighted-average discount rate — operating leases 6.50 % 5.50 % Supplemental balance sheet information related to leases consists of: June 30, December 31, 2024 2023 Operating lease right-of-use asset $ 90,164 $ 129,683 Operating lease liabilities: Current portion $ 83,998 $ 80,136 Non-current portion 7,266 50,047 $ 91,264 $ 130,183 The following table outlines maturities of our lease liabilities as of June 30, 2024: Year ending December 31, 2024 (excluding the six months ended June 30, 2024) $ 43,396 2025 50,862 Thereafter - 94,258 Less: Imputed interest (2,994 ) Operating lease liabilities $ 91,264	Note 7 – Lease In March 2022, the Company has entered into an operating lease for the office, with the term of 18 months. In July 2023, the Company amended the contract and extended the lease term to July 2025. The following summarizes right-of-use asset and lease information about the Company’s operating lease as of December 31, 2023 and 2022: Years Ended December 31, 2023 2022 The components of lease expense were as follows: Operating lease cost $ 70,830 $ 40,000 Supplemental cash flow information related to leases was as follows: Cash paid for operating cash flows from operating leases $ 79,528 $ 40,000 Right -of-use assets obtained upon acquisition $ 161,665 $ 81,967 Supplemental balance sheet information related to leases was as follows: December 31, December 31, 2023 2022 Operating lease right-of-use asset $ 129,683 $ 39,367 December 31, December 31, 2023 2022 Operating lease liabilities: Current portion $ 80,136 $ 39,367 Non-current portion 50,047 - $ 130,183 $ 39,367 Weighted-average remaining lease term - operating leases (year) 1.58 0.67 Weighted-average discount rate — operating leases 6.5 % 5.5 % The following table outlines maturities of our lease liabilities as of December 31, 2023: Year ended December 31, 2024 $ 85,792 2025 50,862 Thereafter - 136,654 Less: Imputed interest (6,471 ) Operating lease liabilities $ 130,183

Convertible Notes

Convertible Notes	6 Months Ended	12 Months Ended
Convertible Notes	Jun. 30, 2024	Dec. 31, 2023
Convertible Notes
Convertible Note	Note 6 – Convertible Note On September 30, 2022, the Company entered into a convertible note agreement for the amount of $54,000, with term of six (6) months from the date of receipt of the funds, at interest rate of 2% per annum. At the sole option of the Lender, all or part of unpaid principal then outstanding may be converted into shares of common stock at any time starting 24 hours after payment at a fixed conversion price of $0.18 per share. As of June 30, 2024, and December 31, 2023, following is the summary of funds received from the lender: Principal Interest June 30, December 31, Payment date Amount Maturity date Rate 2024 2023 August 11, 2022 $ 18,000 2/11/2023 2 % $ - $ 18,000 September 2, 2022 $ 17,000 3/2/2023 2 % - 17,000 April 1, 2023 $ 19,000 Due on demand 2 % - 19,000 Total Convertible notes $ - $ 54,000 Current portion - (54,000 ) Long -term portion $ - $ - During the six months ended June 30, 2024, the Company settled liabilities of $23,400 and converted notes with principal amounts of $54,000 and accrued interest of $1,702 into 456,762 shares of common stock. The fair market value of the common shares converted was $126,655 at the issuance date, as a result, the Company recognized a loss on debt settled by common stock of $103,255. During the six months ended June 30, 2024 and 2023, the Company recognized interest expenses of $135 and $759, respectively. As of June 30, 2024 and December 31, 2023, the Company owned principal of $0 and $54,000 and accrued interest of $0 and $1,567, respectively.	Note 8 – Convertible Notes On September 30, 2022, the Company entered into a convertible note agreement for the amount of $54,000, with term of six (6) months from the date of receipt of the funds, at interest rate of 2% per annum. At the sole option of the Lender, all or part of unpaid principal then outstanding may be converted into shares of common stock at any time starting 24 hours after payment at a fixed conversion price of $0.18 per share. As of December 31, 2023 and 2022, following is the summary of funds received from the lender: Principal Interest December 31, December 31, Payment date Amount Maturity date Rate 2023 2022 August 11, 2022 $ 18,000 2/11/2023 2 % $ 18,000 $ 18,000 September 2, 2022 $ 17,000 3/2/2023 2 % 17,000 17,000 April 1, 2023 $ 19,000 Due on demand 2 % 19,000 - Total Convertible notes $ 54,000 $ 35,000 Current portion (54,000 ) (35,000 ) Long -term portion $ - $ - On June 9, 2022, the lender paid $19,000 to the Company and it was recorded as an advance from a related party. On April 1, 2023, an amount owing to related party was reclassified to convertible note for $19,000. During the years ended December 31, 2023 and 2022, the Company recognized interest expense of $1,311 and $255, respectively. As of December 31, 2023 and 2022, the Company owned principal of $54,000 and $35,000 and accrued interest of $1,567 and $255, respectively.

Promissory Note

Promissory Note	6 Months Ended	12 Months Ended
Promissory Note	Jun. 30, 2024	Dec. 31, 2023
Promissory Note
Promissory Note	Note 7 – Promissory Note On June 7, 2023, the Company entered into a promissory note agreement for the amount of $120,000, in terms of twelve (12) months and interest rate of 5% per annum. The Company received $120,000 from the lender on July 3, 2023. During the six months ended June 30, 2024 and 2023, the Company recognized $750 and $0 interest. During the six months ended June 30, 2024, the Company settled the promissory note with principal amount of $120,000 and accrued interest of $3,767 into 1,050,000 shares of common stock. The fair market value of the common shares converted was $902,790 at the issuance date, as a result, the Company recognized a loss on debt settled by common stock of $779,024.	Note 9 – Promissory Note On June 7, 2023, the Company entered into a promissory note agreement for the amount of $120,000, in terms of twelve (12) months and interest rate of 5% per annum. During the year ended December 31, 2023, the Company recognized $3,017 interest. As of December 31, 2023, the Company owed principal of $120,000 and accrued interest of $3,017.

Related Party Transactions

Related Party Transactions	6 Months Ended	12 Months Ended
Related Party Transactions	Jun. 30, 2024	Dec. 31, 2023
Related Party Transactions
Related Party Transactions	Note 8 – Related Party Transactions The related parties that had material transactions for the three and six months ended June 30, 2024 and 2023, consist of the following: Related Party Nature of Relationship to the Company A An Ohio Corporation – a significant shareholder B Owner of related party A C Chief Executive Officer (CEO) of the Company D A California Corporation owned by related party E E Significant shareholder F MFB Ohio board advisor G MFB Ohio board advisor H MFB Ohio board advisor I MFB Ohio board advisor J MFB Ohio board advisor K MFB Ohio board advisor As of June 30, 2024 and December 31, 2023, amounts owing to related parties consists as follows: June 30, December 31, Related Party 2024 2023 A $ 839,377 $ 897,197 B 411,880 411,880 $ 1,251,257 $ 1,309,077 During the six months ended June 30, 2024 and 2023, related party A advanced to the Company an amount of $0 and $275,000 for working capital proposes and $2,180 and $200,836 for operating expenses paid directly to vendors, on behalf of the Company, respectively. During the six months ended June 30, 2024 and 2023, the Company repaid $60,000 and $0 owing to the related party A, respectively. For the three months ended June 30, 2024 and 2023, expenses to related parties and their nature consists of: Three months ended June 30, Related Party 2024 2023 Nature of Transaction Financial Statement Line Item D $ 24,800 $ 47,200 Cash paid for consulting fees Professional fees - related party D $ 6,200 $ 11,800 Cash paid for consulting and advisory fees Cost of revenue E $ 40,410 $ 37,165 Cash paid for management fee Professional fees - related party E $ 19,590 $ 2,835 Cash paid for royalty and sales commissions Cost of revenue For the six months ended June 30, 2024 and 2023, expenses to related parties and their nature consists of: Six Months Ended June 30, Related Party 2024 2023 Nature of transaction Financial Statement Line Item C $ 25,000 $ - Cash paid for management fee General and administration D $ 41,600 $ 83,200 Cash paid for consulting fees Professional fees - related party D $ 10,400 $ 20,800 Cash paid for consulting and advisory fees Cost of revenue E $ 69,264 $ 73,635 Cash paid for management fee Professional fees - related party E $ 62,736 $ 6,365 Cash paid for royalty and sales commissions Cost of revenue F $ 214,950 $ - 250,000 shares of common stock issued for advisory fee Professional fees - related party G $ 429,900 $ - 500,000 shares of common stock issued for advisory fee Professional fees - related party H $ 128,970 $ - 150,000 shares of common stock issued for advisory fee Professional fees - related party I $ 214,950 $ - 250,000 shares of common stock issued for advisory fee Professional fees - related party J $ 348,000 $ - 20,000 shares of Series C preferred stock for advisory fee Professional fees - related party K $ 85,980 $ - 100,000 shares of common stock issued for advisory fee Professional fees - related party	Note 10 – Related Party Transactions During the year ended December 31, 2022, our former officer forgave $9,355 in accrued salary and the Company recognized it as additional paid-in-capital. During the year ended December 31, 2022, as part of the Company’s divestiture of its digital asset operations, a related party forgave loans payable of $301,175 in exchange for digital asset equipment with a net book value of $276,379 and digital currency intangible assets of $26,825, of which the Company recorded a loss on disposition of $2,030. During the year ended December 31, 2022, a related party paid $1 for share capital - Mighty Fire Breaker UK Limited. On June 13, 2022, the Company issued 70,000,000 Restricted Stock Award to a member of the board of directors and President of the Company. The holder of the Restricted stock shall be entitled to vote but is not entitled to dividends or disposal. The Company valued the voting rights associated with the awards at $2,100,000 which is recorded as stock-based compensation during the year ended December 31, 2022. On November 1, 2022, the Company’s Board of Directors approved the issuance of 250,000 shares of common stock to each of the two independent directors for their board services in support of the Company. As of December 31, 2023, the shares have not been issued, and the Company valued the 500,000 shares of common stock at market price on approval date and accrued $180,000. On October 23, 2021, the Company entered into a consulting agreement with a related party. The consultant shall render to the Company, upon the request of any members of Board of Directors or the President of the Company, consulting services on matters relating to the business affairs of the Company. The agreement shall take effect of the date of agreement and shall terminate upon mutual agreement of the parties. The compensation of consultant is a number of Convertible Series C Preferred Shares which the Board of Directors of the Company may determine at its discretion. On November 1, 2022, the Company’s Board of Directors approved issuance of 1,200,000 shares of Convertible Series C Preferred Stock to consultant - related party for their past consulting services and continuing to July 2023. On September 5, 2023. the Company issued 1,200,000 shares of Convertible Series C Preferred Stock for consulting services rendered to the Company. The Company valued the 1,200,000 shares of Convertible Preferred Stock at $8,640,000. On June 9, 2022, the Company received $19,000 cash from a third party, and it was recorded as an advance from a related party. On April 1, 2023, the Company recognized the error and the amount owing to the related party was reclassified to convertible note related to a lender for $19,000 (see Note 8). During the years ended December 31, 2023 and 2022, a related party advanced to the Company an amount of $307,500 and $784,484 for working capital propose, respectively. During the years ended December 31, 2023 and 2022, a related party advanced to the Company an amount of $246,425 and $108,569 for operating expenses on behalf of the Company, respectively. During the years ended December 31, 2023 and 2022, the Company repaid to a related party $125,000 and $55,720 owing of the loan, respectively. During the years ended December 31, 2023 and 2022, the Company paid $150,500 and $126,500 consulting fee to an entity under common control of a related party and $186,500 and $91,500 commission to a related party. As of December 31, 2023 and 2022, the Company was obliged to related parties, for unsecured, non-interest-bearing demand loans with a balance of $1,309,077 and $899,153, respectively.

Advances for Convertible Notes

Advances for Convertible Notes to be Issued	6 Months Ended
Advances for Convertible Notes to be Issued	Jun. 30, 2024
Advances for Convertible Notes to be Issued
Advances	Note 9 – Advances for Convertible Notes to be Issued During the six months ended June 30, 2024, the Company obtained $695,000 from eleven (11) lenders in cash for issuance of convertible promissory notes and warrants. As of June 30, 2024, the Company has not issued convertible promissory notes and warrants agreements, and all of the funds would have been returned if a certain threshold of investment had not been achieved.

Stockholders Equity

Stockholders Equity	6 Months Ended	12 Months Ended
Stockholders Equity	Jun. 30, 2024	Dec. 31, 2023
Stockholders Equity
Stockholders' Equity	Note 10 – Stockholders’ Equity Preferred Shares Shares Outstanding The Company is authorized to issue up to 15,000,000 shares of Preferred Stock, par value $0.0001 per share. Series A Preferred Stock The Company originally designated 10,000,000 shares of its Preferred Stock as Series A Convertible Preferred Stock. On March 29, 2024, the Company amended and restated its Series A Convertible Preferred Stock to designate 10,000,000 shares of its Preferred Stock as Series A Preferred Stock, par value $0.0001, with the following rights and privileges. Dividends Voting Rights Other Rights The Company will not, by amendment of its Charter or through any reorganization, transfer of assets, consolidation, merger, dissolution, issuance or sale of securities, or any other voluntary action, avoid or seek to avoid the observance or performance of any of the terms to be observed or performed hereunder by the Company, but will at all times in good faith assist in the carrying out of all the provisions of its Charter and in the taking of all such action as may be necessary or appropriate to protect the rights of the holders of the Series A Preferred Stock against impairment. So long as any shares of Series A Preferred Stock are outstanding, the Company shall not, without first obtaining the approval (by vote or written consent as provided by the Wyoming Business Corporations Act) of the holders of at least a majority of the then outstanding shares of Series A Preferred Stock: (a) alter or change the rights, preferences or privileges of the Series A Preferred Stock; (b) alter or change the rights, preferences or privileges of any capital stock of the Company so as to affect adversely the Series A Preferred Stock; (c) increase the authorized number of shares of Series A Preferred Stock; or (d) authorize or issue any shares of senior securities. Fully Paid As of June 30, 2024, and December 31, 2023, there were 10,000,000 shares of Series A Preferred Stock issued and outstanding. Series C Convertible Preferred Stock The Company has designated 5,000,000 shares of its Preferred Stock as Series C Convertible Preferred Stock with the following rights and privileges. Dividends Voting Rights Conversion Rights If at any time or from time to time there shall be (i) a merger or consolidation of the Company with or into another corporation, (ii) the sale of all or substantially all of the Company’s capital stock or assets to any other person, (iii) any other form of business combination or reorganization in which the Company shall not be the continuing or surviving entity of such business combination or reorganization, or (iv) any transaction or series of transactions by the Company in which more than 50 percent (50%) of the Company’s voting power is transferred (each a “Reorganization”) then as a part of such Reorganization, the provision shall be made so that the holders of the Series C Convertible Preferred Stock shall thereafter be entitled to receive the same kind and amount of stock or other securities or property (including cash) of the Company, or the successor corporation resulting from such Reorganization. Other Rights The Company will not, by amendment of its Charter or through any reorganization, transfer of assets, consolidation, merger, dissolution, issuance or sale of securities, or any other voluntary action, avoid or seek to avoid the observance or performance of any of the terms to be observed or performed hereunder by the Company, but will at all times in good faith assist in the carrying out of all the provisions of its Charter and in the taking of all such action as may be necessary or appropriate to protect the rights of the holders of the Series C Convertible Preferred Stock against impairment. So long as any shares of Series C Convertible Preferred Stock are outstanding, the Company shall not, without first obtaining the approval (by vote or written consent as provided by the Wyoming Business Corporations Act) of the holders of at least a majority of the then outstanding shares of Series C Convertible Preferred Stock: (a) alter or change the rights, preferences or privileges of the Series C Convertible Preferred Stock; (b) alter or change the rights, preferences or privileges of any capital stock of the Company so as to affect adversely the Series C Convertible Preferred Stock; (c) increase the authorized number of shares of Series C Convertible Preferred Stock; or (d) authorize or issue any shares of senior securities. Fully Paid During the six months ended June 30, 2024, the Company issued 273,332 shares of Series C Preferred Stock as follow; · 183,333 shares issued for stock payable of $500,000. · 50,000 shares for $165,000 cash subscription. · 40,000 issued for services, valued at $696,000 at market price on issuance date. Subscription received During the year ended December 31, 2023, the Company received $500,000 for subscription of 183,332 shares of Series C Preferred Stock. As of December 31, 2023, 183,332 shares were not issued and are recorded as preferred stock to be issued with value of $500,000 in equity. During the six months ended June 30, 2024, the Company issued 183,332 shares of Series C Preferred Stock. As of June 30, 2024 and December 31, 2023, there were 2,546,831 and 2,273,499 shares of the Company’s Convertible Series C Preferred Stock issued and outstanding, respectively. Common Stock The Company has authorized 1,000,000,000 shares of common stock with a par value of $0.0001. Each share of common stock entitles the holder to one vote, in person or proxy, on any matter on which action of the stockholders of the corporation is sought. During the six months ended June 30, 2024, the Company issued 4,006,762 shares of Common Stock and cancelled 65,000,000 shares as follow: · 2,250,000 shares issued for services, valued at $1,862,000 at market price on issuance date. · 1,506,762 shares for conversion and settlement of debt of $1,085,148 at market price on issuance date. · 250,000 shares issued for common stock to be issued from fiscal year ended 2023 – to a director of the Company. · 65,000,000 shares were cancelled by the Company's President, valued $6,500 at par value. As of June 30, 2024 and December 31, 2023, there were 36,552,150 and 97,545,388 shares of the Company’s common stock issued and outstanding, respectively. Stock-Based Compensation On June 13, 2022, the Company issued 70,000,000 Restricted Stock Awards (“RSAs”) to a member of the board of directors and President of the Company. Set out below is a summary of the changes in the Restricted Shares during the six months ended June 30, 2024: Restricted Stock Award Weighted-Average Grant Price Balance, December 31, 2023 70,000,000 $ 0.03 Granted - - Vested - - Cancelled (65,000,000 ) 0.03 Balance, June 30, 2024 5,000,000 $ 0.03 As of December 31, 2023, 70,000,000 shares issued to a member of the board of directors and President of the Company are restricted (the “Restricted Stock Award”) and shall be released only upon the Company achieving gross revenue in each of the calendar years ended December 31, 2023, 2024, 2025 and 2026, of not less than $100,000,000. The holder of the Restricted stock shall be entitled to vote but is not entitled to dividends or disposal. The Company valued the voting rights associated with the awards at $2,100,000 which is recorded as stock-based compensation during the year ended December 31, 2022. During the six months ended June 30, 2024, 65,000,000 shares were cancelled. Common Stock to be Issued On November 1, 2022, the Company’s Board of Directors approved the issuance of 250,000 shares of common stock to each of the two independent directors for their board services in support of the Company. The Company valued the 500,000 shares of common stock at the market value of the Company’s common stock at approval date for the amount of $180,000. During the six months ended June 30, 2024, the Company issued 250,000 shares of common stock and settled common stock to be issued of $90,000. On April 22, 2024, the Company entered into an advisory and consulting agreement for a period of twelve (12) months with share compensation of 250,000 shares of common stock upon signing the agreement. The Company valued the 250,000 shares based on market value at signing of the agreement, in the amount of $ 200,000. As of June 30, 2024, the Company did not issue the shares, and recorded this as common stock to be issued as a component of stockholders’ equity. As of June 30, 2024 and December 31, 2023, 500,000 and 500,000 shares were not yet issued and are recorded as common stock to be issued of $290,000 and $180,000 in equity, respectively.	Note 11 – Stockholders’ Equity Preferred Shares Shares Outstanding The Company is authorized to issue up to 15,000,000 shares of Preferred Stock, par value $0.0001 per share. Series A Preferred Stock The Company originally designated 10,000,000 shares of its Preferred Stock as Series A Convertible Preferred Stock. Issued and outstanding Series A Convertible Preferred stock as of December 31, 2023 and 2022, was 10,000,000, respectively. On March 29, 2024, the Company amended and restated its Series A Convertible Preferred Stock to designate 10,000,000 shares of its Preferred Stock as Series A Preferred Stock, par value $0.0001, with the following rights and privileges. Dividends Voting Rights Other Rights The Company will not, by amendment of its Charter or through any reorganization, transfer of assets, consolidation, merger, dissolution, issuance or sale of securities, or any other voluntary action, avoid or seek to avoid the observance or performance of any of the terms to be observed or performed hereunder by the Company, but will at all times in good faith assist in the carrying out of all the provisions of its Charter and in the taking of all such action as may be necessary or appropriate to protect the rights of the holders of the Series A Preferred Stock against impairment. So long as any shares of Series A Preferred Stock are outstanding, the Company shall not, without first obtaining the approval (by vote or written consent as provided by the Wyoming Business Corporations Act) of the holders of at least a majority of the then outstanding shares of Series A Preferred Stock: (a) alter or change the rights, preferences or privileges of the Series A Preferred Stock; (b) alter or change the rights, preferences or privileges of any capital stock of the Company so as to affect adversely the Series A Preferred Stock; (c) increase the authorized number of shares of Series A Preferred Stock; or (d) authorize or issue any shares of senior securities. Fully Paid Series C Convertible Preferred Stock The Company has designated 5,000,000 shares of its Preferred Stock as Series C Convertible Preferred Stock with the following rights and privileges. Dividends Voting Rights Conversion Rights Conversion Ratio If at any time or from time to time there shall be (i) a merger or consolidation of the Company with or into another corporation, (ii) the sale of all or substantially all of the Company’s capital stock or assets to any other person, (iii) any other form of business combination or reorganization in which the Company shall not be the continuing or surviving entity of such business combination or reorganization, or (iv) any transaction or series of transactions by the Company in which more than 50 percent (50%) of the Company’s voting power is transferred (each a “ Reorganization Other Rights The Company will not, by amendment of its Charter or through any reorganization, transfer of assets, consolidation, merger, dissolution, issuance or sale of securities, or any other voluntary action, avoid or seek to avoid the observance or performance of any of the terms to be observed or performed hereunder by the Company, but will at all times in good faith assist in the carrying out of all the provisions of its Charter and in the taking of all such action as may be necessary or appropriate to protect the rights of the holders of the Series C Convertible Preferred Stock against impairment. So long as any shares of Series C Convertible Preferred Stock are outstanding, the Company shall not, without first obtaining the approval (by vote or written consent as provided by the Wyoming Business Corporations Act) of the holders of at least a majority of the then outstanding shares of Series C Convertible Preferred Stock: (a) alter or change the rights, preferences or privileges of the Series C Convertible Preferred Stock; (b) alter or change the rights, preferences or privileges of any capital stock of the Company so as to affect adversely the Series C Convertible Preferred Stock; (c) increase the authorized number of shares of Series C Convertible Preferred Stock; or (d) authorize or issue any shares of senior securities. Fully Paid On April 13, 2022, the Company’s board of directors approved the issuance of 1,000,000 Convertible Series C Preferred Stock, with a value of $4,200,000 as consideration for the acquisition of the entity and intellectual property (see Note 3). The holder may exercise shares after an initial lock up period of six (6) months following the date of the agreement and may only exchange a maximum of four (4) million shares in a twelve (12) month period and may not hold or beneficially hold more than 10% of outstanding at any time. On June 7, 2022, the holder of the Convertible Series C Preferred Stock converted 50,000 shares of the Company’s Convertible Series C Preferred Stock into 1,000,000 shares of the Company’s common shares. On April 5, 2023, the holder of the Convertible Series C Preferred Stock converted 150,000 shares of the Company’s Convertible Series C Preferred Stock into 3,000,000 shares of the Company’s common shares. During the year ended December 31, 2023, the Company issued 273,499 shares of Convertible Series C Preferred Stock in connection with subscription agreements signed with investors at prices of $2.40 and $4.00 per share for total amount of $907,600. During the year ended December 31, 2023, the Company received $500,000 for stock subscriptions. As of December 31, 2023, 183,333 shares were not yet issued and are recorded as preferred stock to be issued in equity. During the year ended December 31, 2023, the Company issued 1,200,000 shares of Convertible Series C Preferred Stock to a related party for consulting services rendered to the Company from October 2021 through July 2023. The Company valued the 1,200,000 shares of Convertible Preferred Stock, as if converted to 24,000,000 shares of common stock, using the quoted stock price of the Company’s common stock at approval date (November 1, 2022), resulting in a value of $8,640,000. As of December 31, 2023 and 2022, there were 2,273,499 and 950,000 shares of the Company’s Convertible Series C Preferred Stock issued and outstanding, respectively. Common Stock The Company has authorized 1,000,000,000 shares of common stock with a par value of $0.0001. Each share of common stock entitles the holder to one vote, in person or proxy, on any matter on which action of the stockholders of the corporation is sought. During the years ended December 31, 2023 and 2022, the holder of the Convertible Series C Preferred Stock converted 150,000 and 50,000 shares of the Company’s Convertible Series C Preferred Stock into 3,000,000 and 1,000,000 shares of the Company’s common stock, respectively. During the year ended December 31, 2023, the company issued 600,000 shares of common stock for services valued at $146,850. As of December 31, 2023 and 2022, there were 97,545,388 and 93,945,388 shares of the Company’s common stock issued and outstanding, respectively. Stock-Based Compensation On June 13, 2022, the Company issued 70,000,000 Restricted Stock Awards (“RSAs”) to a member of the board of directors and President of the Company. Set out below is a summary of the changes in the Restricted Shares during the year ended December 31, 2023 and 2022: Restricted Stock Award Weighted-Average Grant Price Balance, December 31, 2021 - $ - Granted 70,000,000 0.03 Vested - - Forfeited - - Balance, December 31, 2022 70,000,000 $ 0.03 Granted - - Vested - - Forfeited - - Balance, December 31, 2023 70,000,000 $ 0.03 As of December 31, 2023, 70,000,000 shares issued to a member of the board of directors and President of the Company are restricted (the “Restricted Stock Award”) and shall be released only upon the Company achieving gross revenue in each of the calendar years ended December 31, 2023, 2024, 2025 and 2026, of not less than $100,000,000. The holder of the Restricted stock shall be entitled to vote but is not entitled to dividends or disposal. The Company valued the voting rights associated with the awards at $2,100,000 which is recorded as stock-based compensation during the year ended December 31, 2022. Common Stock to be Issued On November 1, 2022, the Company’s Board of Directors approved the issuance of 250,000 shares of common stock to each of the two independent directors for their board services in support of the Company. As of December 31, 2023, the Company has not issued the shares. The Company valued the 500,000 shares of common stock at the market value of the Company’s common stock at approval date for the amount of $180,000.

Income Taxes

Income Taxes	12 Months Ended
Income Taxes	Dec. 31, 2023
Income Taxes
Income Taxes	Note 12 - Income Taxes Components of income tax expense (benefit) are as follows for the years ended December 31, 2023 and 2022: 2023 2022 Current tax expense: Current Income Tax Expense - federal $ - $ - Current Income Tax Expense - state $ - $ - The tax effects of temporary differences which give rise to the significant portions of deferred tax assets or liabilities are as follows at December 31, 2023 and 2022: 2023 2022 Deferred tax assets and liabilities Net Operating loss Carryforward $ 5,780,000 $ 3,770,000 Amortization $ (103,000 ) $ (44,000 ) Less: valuation allowance $ (5,677,000 ) $ (3,726,000 ) Net deferred tax assets $ - $ - The Company will have approximately $27.5 and $17.9 million of gross net operating loss carry-forwards at December 31, 2023 and 2022, respectively. Federal NOLs do not expire, but are subject to 80% income limitation on use; state and local laws may vary by jurisdiction. Net deferred tax assets are mainly comprised of temporary differences between financial statement carrying amount and tax basis of assets and liabilities. ASC 740 requires a valuation allowance to reduce the deferred tax assets reported if, based on the weight of the evidence, it is more likely than not that some portion or all of the deferred tax assets will not be realized. At December 31, 2023 and 2022, respectively, a full valuation allowance was recognized. In addition, the Company performed a comprehensive review of its uncertain tax positions and determined that no adjustments were necessary relating to unrecognized tax benefits at December 31, 2023 and 2022. The Company’s federal and state income tax returns are subject to examination by taxing authorities for three years after the returns are filed, and as such the Company’s federal and state income tax returns remain open to examination. The reconciliation of the income tax benefit is computed at the U.S. federal statutory rate as follows: 2023 2022 Federal statutory income tax at 21% 21.00 % 21.00 % Application of a full valuation allowance (21.00) % (21.00) % Provision for income taxes 0.00 % 0.00 %

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended	12 Months Ended
Commitments and Contingencies	Jun. 30, 2024	Dec. 31, 2023
Commitments and Contingencies
Commitments and Contingencies	Note 11– Commitments and Contingencies As part of the intellectual asset purchase agreement with MFB California, the Company is subject to royalties of 10.0% derived from gross invoiced sales of MFB product excluding funds received for sales and use tax (see Notes 1 and 4). On April 22, 2024, the Company entered into an advisory and consulting agreement for a period of 12 months with monthly fees of $14,500, success fees of 4.5% of the total value of any non-financing contract, finder fees of 4.5% of total value of the financing transactions (payable to the Company’s broker-dealer) and share compensation of 250,000 shares of common stock upon signing the agreement, recorded as common stock to be issued.	Note 13 – Commitments and Contingencies As part of the intellectual asset purchase agreement with MFB California, the Company is subject to royalties of 10.0% derived from gross invoiced sales of the MFB product excluding funds received for sales and use tax (see Note 3).

Concentration

Concentration	6 Months Ended	12 Months Ended
Concentration	Jun. 30, 2024	Dec. 31, 2023
Concentration
Concentration	Note 12 – Concentration As of June 30, 2024, and December 31, 2023, and for six months ended June 30, 2024, and 2023, customer and supplier concentrations (more than 10%) were as follows: Revenue and accounts receivable Percentage of Revenue Percentage of For the Six Months Ended Accounts Receivable June 30 June 30 December 31 2024 2023 2024 2023 Customer A 19.36 % - - Customer B 17.56 % - 17.00 % - Customer C 13.97 % - 13.52 % - Customer D 25.08 % - 24.28 % 39.77 % Customer E - - 15.08 % 53.82 % Customer F - 53.01 % - - Customer G - 41.35 % - - Total (as a group) 75.97 % 94.35 % 69.87 % 93.60 % Purchase and accounts payable Percentage of Purchase Percentage of For the Six Months Ended Accounts Payable June 30 June 30 December 31 2024 2023 2024 2023 Supplier A 15.77 % 80.44 % - - Supplier B - 19.56 % - - Supplier C 59.35 % - - - Total (as a group) 75.11 % 100.00 % - - To reduce risk, the Company closely monitors the amounts due from its customers and assesses the financial strength of its customers through a variety of methods that include, but are not limited to, engaging directly with customer operations and leadership personnel, visiting customer locations to observe operating activities, and assessing customer longevity and reputation in the marketplace. As a result, the Company believes that its accounts receivable credit risk exposure is limited.	Note 14 – Concentration During years ended December 31, 2023 and 2022, customer and supplier concentrations (more than 10%) were as follows: Revenue and accounts receivable Percentage of Revenue Percentage of For Years ended Accounts Receivable December 31, December 31, 2023 2022 2023 2022 Customer A 32.65 % - 39.78 % - Customer B 44.19 % - 53.82 % - Customer C - 19.61 % - - Customer D - 19.61 % - - Customer E - 17.17 % - - Total (as a group) 76.84 % 56.39 % 93.60 % - Purchase and accounts payable Percentage of Purchase Percentage of For Years ended Accounts Payable December 31, December 31, 2023 2022 2023 2022 Supplier A 77.01 % 96.67 % - - Total (as a group) 77.01 % 96.67 % - - To reduce risk, the Company closely monitors the amounts due from its customers and assesses the financial strength of its customers through a variety of methods that include, but are not limited to, engaging directly with customer operations and leadership personnel, visiting customer locations to observe operating activities, and assessing customer longevity and reputation in the marketplace. As a result, the Company believes that its accounts receivable credit risk exposure is limited.

Subsequent Events

Subsequent Events	6 Months Ended	12 Months Ended
Subsequent Events	Jun. 30, 2024	Dec. 31, 2023
Subsequent Events
Subsequent Events	Note 13 – Subsequent Events Management evaluated all additional events through the date the consolidated financial statements were available to be issued. Based upon this review, unless noted below, the Company did not identify any material subsequent events that would have required adjustment or disclosure in the consolidated financial statements. During July and August 2024, the Company issued senior convertible notes (together, the “Convertible Notes”). The Convertible Notes bear interest at an annualized rate of 10%. The Convertible Notes mature twelve (12) months after the original issue date of the Convertible Notes, whereupon all outstanding principal and accrued interest is due to the holders of the Convertible Notes. The Convertible Notes include a conversion feature. The Conversion price is the lesser of (i) $0.40 or (ii) a 30% discount to the price of shares issued in connection with a Qualified Financing. Qualified Financing means the Company’s sale of its common stock pursuant to a registration statement filed with and declared effective by the commission and the listing of the common stock in connection with an uplist to a national securities exchange. In the event that, prior to the maturity date, the VWAP per share of Company common stock does not trade below $1.50 for thirty (30) consecutive trading days, then, subject to the limitations on conversion, this Convertible Notes shall automatically convert on the next trading day immediately following the trading period into the number of shares of Company common stock determined by dividing the conversion amount by the conversion price. In connection with the issuance of the Convertible Notes, the Company issued common stock purchase warrants to the holders of the Convertible Notes (the “Warrants”). The Warrants give the holders the right, but not the obligation, to purchase shares of the Company. The exercise price of the Warrants is $0.50 per share. The Warrants expire five (5) years from the issue date. · The Company issued convertible notes and warrant, in July and August 2024 for $1,171,000, of which $695,000 was advanced on or before June 30, 2024 (Note 9)	Note 15 – Subsequent Events Management has evaluated subsequent events through July 30, 2024, which is the date these financial statements were available to be issued. Based on our evaluation no material events have occurred that require disclosure, except as follows: On January 3 and 31, 2024, The Company received subscriptions of $165,000 in cash for 50,000 shares of Convertible Series C Preferred Stock in connection with subscription agreements signed with investors at prices of $2.40 and $6.00 per share. The company had the following transactions in the Common stock as follows: · On February 14, 2024, 250,000 shares issued to a director of the Company. · On February 14, 2024, 1,150,000 shares issued for MFB Ohio board advisory fees. · On February 14, 2024,456,762 shares for conversion of debt and accrued interest. · On February 14, 2024, 1,900,000 shares issued to consultants for services. · On March 22, 2024,65,000,000 shares were cancelled by our Chief Executive Officer. The Company had the following transactions in the Series C Preferred shares as follows: · On February 13, 2024, 108,333 shares issued for stock payable. · On February 13, 2024, 40,000 shares issued to consultants for services.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	6 Months Ended	12 Months Ended
Summary of Significant Accounting Policies (Policies)	Jun. 30, 2024	Dec. 31, 2023
Summary of Significant Accounting Policies
Basis of Presentation	The accompanying unaudited interim consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America for interim financial information and with the instructions to Form 10-Q and Regulation S-X. Accordingly, the unaudited interim financial statements do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments consisting of normal recurring entries necessary for a fair statement of the periods presented for: (a) the financial position; (b) the result of operations; and (c) cash flows, have been made in order to make the unaudited interim financial statements presented not misleading. The results of operations for such interim periods are not necessarily indicative of operations for a full year. The accompanying unaudited interim consolidated financial statements should be read in conjunction with the consolidated financial statements and related notes included in the Company’s Annual Report on Form 10-K/A, for the year ended December 31, 2023, as filed with the SEC on July 30, 2024.	The Financial Statements and related disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The Financial Statements have been prepared using the accrual basis of accounting in accordance with Generally Accepted Accounting Principles (“GAAP”) of the United States. The Company’s fiscal year is December 31.
Principles of Consolidation	The consolidated financial statements include the accounts of General Enterprise Ventures, Inc., and its wholly owned subsidiaries, Mighty Fire Breaker, LLC, an Ohio Limited Liability company and GEVI Insurance Holdings Inc., an Ohio corporation. Intercompany transactions and balances have been eliminated.	The consolidated financial statements include the accounts of General Enterprise Ventures, Inc., and its wholly owned subsidiaries. Intercompany transactions and balances have been eliminated.
Reclassification	For the three and six months ended June 30, 2023, certain amounts have been reclassified to improve the clarity and comparability of the Consolidated Financial Statements. An adjustment has been made to the Consolidated Statements of Operations and Comprehensive Loss and for the three and six months ended June 30,2023, to reclassify partial operating expenses to cost of revenue, and to separately disclose professional service provided by related party from line-item professional service to professional fees- related party. The impact on the Consolidated Statement of Operations and Comprehensive Loss, with no change to the restated loss from operations or net loss, respectively, as follows: Three Months Ended Six Months Ended June 30, 2023 June 30, 2023 As Filed and Restated* Adjustment As Reclassified As Filed and Restated* Adjustment As Reclassified Cost of revenue $ 4,893 $ (4,893 ) $ - $ 18,747 $ (18,747 ) $ - Operating Expenses Cost of revenue (exclusive of amortization and depreciation shown separately below) - 28,576 28,576 - 68,351 68,351 Amortization and depreciation 62,079 - 62,079 124,155 - 124,155 General and administration 114,151 (37,265 ) 76,886 213,935 (62,257 ) 151,678 Marketing - 28,217 28,217 - 39,818 39,818 Professional fees- related party - 84,365 84,365 - 156,835 156,835 Professional fees 264,518 (99,000 ) 165,518 559,647 (184,000 ) 375,647 Total operating expenses $ 440,748 $ 4,893 $ 445,641 $ 897,737 $ 18,747 $ 916,484 Loss from Operations $ (417,286 ) $ - $ (417,286 ) $ (832,534 ) $ - $ (832,534 ) (*) Originally as filed for June 30, 2023, and restated for the change for amortization of intangible assets.	For the years ended December 31, 2023 and 2022, certain amounts have been reclassified to improve the clarity and comparability of the financial statements. An adjustment has been made to the consolidated statements of operations and comprehensive loss and cash flows for year ended December 31,2023 and 2022, to reclassify partial operating expenses to cost of revenue, and to separately disclose professional service provided by related party from line-item professional service to professional fees- related party. The Company reclassified the following amounts, with no change to loss from operations or net loss, as follows: December 31, 2023 December 31, 2022 As Filed Adjustment As Reclassified As Filed Adjustment As Reclassified Cost of revenue $ 133,508 $ (133,508 ) $ - $ 1,893 $ (1,893 ) $ - Operating Expenses Cost of revenue (exclusive of amortization and depreciation shown separately below) - 193,876 193,876 - 56,338 56,338 Amortization and depreciation - 248,510 248,510 - 803 803 General and administration 584,434 (261,574 ) 322,860 281,970 (25,284 ) 256,686 Marketing 148,289 - 148,289 96,553 - 96,553 Management compensation 180,000 - 180,000 2,100,000 - 2,100,000 Professional fees- related party 8,640,000 259,596 8,899,596 - 188,036 188,036 Professional fees 932,352 (306,900 ) 625,452 500,875 (218,000 ) 282,875 Total operating expenses $ 10,485,075 $ 133,508 $ 10,618,583 $ 2,979,398 $ 1,893 $ 2,981,291 For the years ended December 31, 2022, the Company reclassified the following cash flow amounts as follows: Year Ended December 31, 2022 As Filed Adjustment As Reclassified Cash Flows from Operating Activities: Net loss $ (2,907,828 ) $ - $ (2,907,828 ) Changes in operating assets and liabilities: Digital currency 374 (47,350 ) (46,976 ) Related party advances funding operating expense 108,569 47,350 155,919 Net Cash used in Operating Activities $ (708,450 ) $ - $ (708,450 )
Restatement	For the three and six months ended June 30, 2023, the company restated the Consolidated Financial Statements for the calculation of amortization on intangible assets. The impact on the Consolidated Statement of Operations and Comprehensive Loss of the restatement is as follows: Three Months Ended Six Months Ended June 30, 2023 June 30, 2023 As Filed Adjustment As Restated As Filed Adjustment As Restated Amortization and depreciation $ 267 $ 61,812 $ 62,079 531 123,624 124,155 Total operating expense $ 378,936 $ 61,812 $ 440,748 774,113 123,624 897,737 Loss from operations $ (355,474 ) $ (61,812 ) $ (417,286 ) (708,910 ) (123,624 ) (832,534 ) Net loss $ (356,058 ) $ (61,812 ) $ (417,870 ) (709,669 ) (123,624 ) (833,293 ) The impact on the Consolidated Statement of Cash Flows of the restatement is as follows: Six Months Ended June 30,2023 As Filed Adjustment As Restated Cash Flows from Operating Activities: Net loss $ (709,669 ) $ (123,624 ) $ (833,293 ) Adjustments to reconcile net loss to net cash used in operating activities: Depreciation and amortization $ 531 $ 123,624 $ 124,155 Net Cash used in Operating Activities $ (423,890 ) $ - $ (423,890 ) The impact on the Consolidated Statement of Stockholders’ Equity of the restatement is as follows: June 30, 2023 As Filed Adjustment As Restated Stockholders' equity: Accumulated deficit $ (60,091,069 ) $ (123,624 ) $ (60,214,693 ) Total stockholders' equity $ 2,965,449 $ (123,624 ) $ 2,841,825
Use of Estimates	The preparation of financial statements in conformity with GAAP 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. The estimates and judgments will also affect the reported amounts for certain expenses during the reporting period. Actual results could differ from these good faith estimates and judgments.	The preparation of financial statements in conformity with GAAP 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. The estimates and judgments will also affect the reported amounts for certain expenses during the reporting period. Actual results could differ from these good faith estimates and judgments.
Business Combinations		In accordance with ASC 805-10, “Business Combinations”, the Company accounts for all business combinations using the acquisition method of accounting. Under this method, assets and liabilities, including any remaining non-controlling interests, are recognized at fair value at the date of acquisition. The excess of the purchase price over the fair value of assets acquired, net of liabilities assumed, and non-controlling interests is recognized as goodwill. Certain adjustments to the assessed fair values of the assets, liabilities, or non-controlling interests made subsequent to the acquisition date, but within the measurement period, which is up to one year, are recorded as adjustments to goodwill. Any adjustments subsequent to the measurement period are recorded in income. Any cost or equity method interest that the Company holds in the acquired company prior to the acquisition is re-measured to fair value at acquisition with a resulting gain or loss recognized in income for the difference between fair value and the existing book value. Results of operations of the acquired entity are included in the Company’s results from the date of the acquisition onward and include amortization expense arising from acquired tangible and intangible assets.
Cash and Cash Equivalents	For purposes of balance sheet presentation and reporting of cash flows, the Company considers all unrestricted demand deposits, money market funds and highly liquid debt instruments with an original maturity of less than 90 days to be cash and cash equivalents. The Company did not have any cash equivalents at June 30, 2024 and December 31, 2023. The Company had cash of $546,555 and $549,755 at June 30, 2024 and December 31, 2023, respectively. Periodically, the Company may carry cash balances at financial institutions in excess of the federally insured limit of $250,000 per institution. The amount in excess of the FDIC insurance as of June 30, 2024, was $296,555. The Company has not experienced losses on these accounts and management believes, based upon the quality of the financial institutions, that the credit risk with regard to these deposits is not significant.	For purposes of balance sheet presentation and reporting of cash flows, the Company considers all unrestricted demand deposits, money market funds and highly liquid debt instruments with an original maturity of less than 90 days to be cash and cash equivalents. The Company did not have any cash equivalents at December 31, 2023 and 2022. The Company had cash of $549,755 and $55,434 at December 31, 2023 and 2022, respectively.
Inventory	Inventories consist of raw materials which are stated at lower cost or net realizable value, with cost being determined on the weighted average method. As of June 30, 2024, and December 31, 2023, the Company held inventories of $192,081 and $230,197, respectively. The Company did not write-off any inventories as unsalable during the six months ended June 30, 2024, and 2023.	Inventories consist of raw materials which are stated at lower cost or net realizable value, with cost being determined on the weighted average method. As of December 31, 2023 and 2022, the Company held inventories of $230,197and $114,645, respectively. The Company did not write-off any inventories as unsalable during the years ended December 31, 2023 and 2022.
Accounts Receivable	Trade accounts receivable is recorded at the invoiced amount and do not bear interest. The allowance for doubtful accounts is the Company’s best estimate of the amount of probable credit losses in its existing accounts receivable. The Company maintains allowances for doubtful accounts for estimated losses resulting from the inability of its customers to make the required payments for services. Accounts with known financial issues are first reviewed and specific estimates are recorded. The remaining accounts receivable balances are then grouped in categories by the number of days the balance is past due, and the estimated loss is calculated as a percentage of the total category based upon past history. Account balances are charged against the allowance when it is probable that the receivable will not be recovered. As of June 30, 2024, and December 31, 2023, the Company had no allowance for doubtful accounts.	Trade accounts receivable are recorded at the invoiced amount and do not bear interest. The allowance for doubtful accounts is the Company’s best estimate of the amount of probable credit losses in its existing accounts receivable. The Company maintains allowances for doubtful accounts for estimated losses resulting from the inability of its customers to make the required payments for services. Accounts with known financial issues are first reviewed and specific estimates are recorded. The remaining accounts receivable balances are then grouped in categories by the number of days the balance is past due, and the estimated loss is calculated as a percentage of the total category based upon past history. Account balances are charged against the allowance when it is probable that the receivable will not be recovered. During the years ended December 31, 2023 and 2022, the Company had no allowance for doubtful accounts.
Intangible Assets		Intangible assets with an indefinite life are not amortized and are tested for impairment annually or more frequently if events or changes in circumstances indicate that they might be impaired. Intangible assets with finite lives are initially recorded at cost and amortized on a straight-line basis over the estimated economic useful lives of the respective assets. Acquired intangible assets from business combinations and asset acquisitions are recognized and measured at fair value at the time of acquisition. Those assets represent assets with finite lives and are further amortized on a straight-line basis over the estimated economic useful lives of the respective assets.
Deferred Offering Costs	Pursuant to ASC 340-10-S99-1, costs directly attributable to an offering of equity securities are deferred and would be charged against the gross proceeds of the offering as a reduction of additional paid-in capital. Deferred offering costs consist of underwriting, legal, accounting, and other expenses incurred through the balance sheet date that are directly related to the proposed public offering. Should the proposed public offering prove to be unsuccessful, these deferred costs, as well as additional expenses to be incurred, will be expensed. As of June 30, 2024 and December 31, 2023, deferred offering costs consisted of the following: June 30 December 31 2024 2023 Legal fees $ 34,675 $ -
Property and Equipment		Property and equipment are stated at cost. Depreciation is computed on the straight-line method. Currently our assets consist solely of furniture and equipment which we amortize over a useful life of 5 years. Maintenance and repairs are charged to expense as incurred. Improvements of a major nature are capitalized. At the time of retirement or other disposition of property and equipment, the cost and accumulated depreciation are removed from the accounts and any gains or losses are reflected in the income. Impairment of Long-lived Assets Other Than Goodwill Long-lived assets with finite lives, primarily property and equipment, intangible assets, and operating lease right-of-use assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. If the estimated cash flows from the use of the asset and its eventual disposition are below the asset’s carrying value, then the asset is deemed to be impaired and written down to its fair value.
Fair Value of Financial Instruments	The Company uses a three-tier fair value hierarchy to classify and disclose all assets and liabilities measured at fair value on a recurring basis, as well as assets and liabilities measured at fair value on a non-recurring basis, in periods subsequent to their initial measurement. The hierarchy requires the Company to use observable inputs when available, and to minimize the use of unobservable inputs, when determining fair value. The three tiers are defined as follows: ● Level 1—Observable inputs that reflect quoted market prices (unadjusted) for identical assets or liabilities in active markets; ● Level 2—Observable inputs other than quoted prices in active markets that are observable either directly or indirectly in the marketplace for identical or similar assets and liabilities; and ● Level 3—Unobservable inputs that are supported by little or no market data, which require the Company to develop its own assumptions. The Company’s financial instruments, including cash, accounts receivable, prepaid expenses, accounts payable and accrued liabilities, due to related parties and loans payable, are carried at historical cost. At June 30, 2024 and December 31, 2023, the carrying amounts of these instruments approximated their fair values because of the short-term nature of these instruments.	The Company uses a three-tier fair value hierarchy to classify and disclose all assets and liabilities measured at fair value on a recurring basis, as well as assets and liabilities measured at fair value on a non-recurring basis, in periods subsequent to their initial measurement. The hierarchy requires the Company to use observable inputs when available, and to minimize the use of unobservable inputs, when determining fair value. The three tiers are defined as follows: ● Level 1—Observable inputs that reflect quoted market prices (unadjusted) for identical assets or liabilities in active markets; ● Level 2—Observable inputs other than quoted prices in active markets that are observable either directly or indirectly in the marketplace for identical or similar assets and liabilities; and ● Level 3—Unobservable inputs that are supported by little or no market data, which require the Company to develop its own assumptions. The Company’s financial instruments, including cash, accounts payable and accrued liabilities, and loans payable, are carried at historical cost. At December 31, 2023 and 2022, the carrying amounts of these instruments approximated their fair values because of the short-term nature of these instruments.
Digital Assets		We account for all digital assets held as a result of these transactions as indefinite-lived intangible assets in accordance with ASC 350, Intangibles—Goodwill and Other We determine the fair value of our digital assets on a nonrecurring basis in accordance with ASC 820, Fair Value Measurement Impairment losses are recognized within other income (expense) on the statements of operations and comprehensive loss in the period in which the impairment is identified. The impaired digital assets are written down to their fair value at the time of impairment and this new cost basis will not be adjusted upward for any subsequent increase in fair value. Gains are not recorded until realized upon sale(s), at which point they are presented net of any impairment losses for the same digital assets held within other income (expense). In determining the gain to be recognized upon sale, we calculate the difference between the sales price and carrying value of the digital assets sold immediately prior to sale. During the year ended December 31, 2022, the Company recorded an impairment loss of $6,125 associated with market value of digital currencies in excess of the Company’s cost basis. As of December 31, 2022, the Company has divested all of its digital currency holdings and the impairment loss has been recorded within the Company’s income from discontinued operations.
Revenue	The Company recognizes revenue from its contracts with customers in accordance with ASC 606 – Revenue from Contracts with Customers. Revenue related to contracts with customers is evaluated utilizing the following steps: (i) Identify the contract, or contracts, with a customer; (ii) Identify the performance obligations in the contract; (iii) Determine the transaction price; (iv) Allocate the transaction price to the performance obligations in the contract; (v) Recognize revenue when the Company satisfies a performance obligation. Our revenues currently consist of one product used for lumber products for fire prevention. Revenue is recognized at a point in time, that is which the risks and rewards of ownership of the product transfer from the Company to the customer.	The Company recognizes revenue from its contracts with customers in accordance with ASC 606 – Revenue from Contracts with Customers. Revenue related to contracts with customers is evaluated utilizing the following steps: (i) Identify the contract, or contracts, with a customer; (ii) Identify the performance obligations in the contract; (iii) Determine the transaction price; (iv) Allocate the transaction price to the performance obligations in the contract; (v) Recognize revenue when the Company satisfies a performance obligation. For the year ended December 31, 2023, our revenues currently consist of product used for lumber products for fire prevention. Revenue is recognized at a point in time, that is which the risks and rewards of ownership of the product transfer from the Company to the customer. During the year ended December 31, 2022, the Company earned cryptocurrency mining revenues. The Company earned its cryptocurrency mining revenues by providing transaction verification services within the digital currency networks of cryptocurrencies, for Bitcoin, Litecoin, and Dogecoin. The Company satisfied its performance obligations at the point in time that the Company was awarded a unit of digital asset through its participation in the applicable network and network participants benefit from the Company’s verification service. In consideration for these services, the Company received Bitcoin, Litecoin, and Dogecoin, net of applicable network fees, which was recorded as revenue using the closing U.S. dollar price of the digital asset on the date of receipt. Expenses associated with running the cryptocurrency mining operations, which consisted of utilities, equipment depreciation and monitoring services were recorded as cost of revenues. There is currently no specific definitive guidance in GAAP or alternative accounting frameworks for the accounting for the production and mining of digital assets and management has exercised significant judgment in determining appropriate accounting treatment for the recognition of revenue for mining of digital assets. Management has examined various factors surrounding the substance of the Company’s operations and the guidance in ASC 606, including identifying the transaction price, when performance obligations are satisfied, and collectability is reasonably assured being the completion and addition of a block to a blockchain and the award of a unit of digital currency to the Company. In the event authoritative guidance is enacted by the FASB, the Company may be required to change its policies which could result in a change in the Company’s financial statements. On April 1, 2022, the Company implemented a plan to discontinue its crypto mining operations and divest all related assets. As of December 31, 2022, all of the crypto mining assets had been discarded and as the Company no longer engages in crypto mining all revenue during the year ended December 31, 2022, has been reclassified to income from discontinued operations (see Note 4).
Leases		ASC 842 supersedes the lease requirements in ASC 840 “Leases”, and generally requires lessees to recognize operating and finance lease liabilities and corresponding right-of-use (“ROU”) assets on the balance sheet and to provide enhanced disclosures surrounding the amount, timing and uncertainty of cash flows arising from leasing arrangements. ROU assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. ROU assets and lease liabilities are recognized at commencement date based on the present value of lease payments over the lease term. As most of our leases do not provide an implicit rate, we generally use our incremental borrowing rate based on the estimated rate of interest for collateralized borrowing over a similar term of the lease payments at commencement date. The ROU asset also includes any lease payments made and excludes lease incentives. Our lease terms may include options to extend or terminate the lease when it is reasonably certain that we will exercise that option. Any lease with a term of 12 months or less is considered short-term. As permitted by ASC 842, short-term leases are excluded from the ROU assets and lease liabilities on the consolidated balance sheets. Consistent with all other operating leases, short-term lease expense is recorded on a straight-line basis over the lease term. The Company determines the present value of minimum future lease payments for operating leases by estimating a rate of interest that it would have to pay to borrow on a collateralized basis over a similar term, an amount equal to the lease payments and a similar economic environment (the “incremental borrowing rate” or “IBR”).The Company determines the appropriate IBR by identifying a reference rate and making adjustments that take into consideration financing options and certain lease-specific circumstances. As of December 31, 2023 and 2022, the Company’s lease agreement is accounted for as operating leases.
Cost of Revenue	For the three and six months ended June 30, 2024 and 2023, cost of revenue consists of: Three Months Ended Six Months Ended June 30, June 30, 2024 2023 2024 2023 Cost of inventory $ 58,529 $ 4,607 $ 134,725 $ 30,761 Freight and shipping 5,620 9,334 8,150 10,425 Consulting and advisory-related party 6,200 11,800 10,400 20,800 Royalty and sales commission-related party 19,590 2,835 62,736 6,365 Total cost of revenue $ 89,939 $ 28,576 $ 216,011 $ 68,351
Basic and Diluted Net Loss Per Common Share	Basic earnings (loss) per common share is computed by dividing net income (loss) available to common shareholders by the weighted-average number of shares of common stock outstanding during the period. Diluted earnings per common share is computed by dividing income available to common shareholders by the weighted-average number of shares of common stock outstanding during the period increased to include the number of additional shares of common stock that would have been outstanding if potentially dilutive securities had been issued. For the six months ended June 30, 2024 and 2023, the following common stock equivalents were excluded from the computation of diluted net loss per share as the result of the computation was anti-dilutive. June 30, June 30, 2024 2023 Shares Shares Convertible notes - 300,000 Convertible Series C Preferred Stock 49,059,894 18,930,320 Convertible Series A Preferred Stock (1) - 10,000,000,000 49,059,894 10,019,230,320 (1) Series A Preferred Stock was amended in March 2024 to remove the conversion feature (Note 10). For the three and six months ended June 30, 2024 and 2023, the reconciliation to net loss per common share basic and the anti-dilutive impact on net loss per share, are as follows: Three Months Ended Six Months Ended June 30, June 30, 2024 2023 2024 2023 Numerator: Net loss $ (907,404 ) $ (417,870 ) $ (4,427,114 ) $ (833,293 ) Net loss - diluted $ (907,404 ) $ (417,870 ) $ (4,427,114 ) $ (833,293 ) Denominator: Weighted average common shares outstanding 36,387,315 97,350,883 64,310,131 95,766,935 Effect of dilutive shares - - - - Convertible notes - 300,000 - 300,000 Preferred stock 50,559,528 10,018,858,616 49,059,894 10,018,930,320 Diluted 86,946,843 10,116,509,499 113,370,025 10,114,997,255 Net loss per common share: Basic $ (0.02 ) $ (0.00 ) $ (0.07 ) $ (0.01 ) Diluted $ (0.01 ) $ (0.00 ) $ (0.04 ) $ (0.00 )	Basic earnings (loss) per common share is computed by dividing net income (loss) available to common shareholders by the weighted-average number of shares of common stock outstanding during the period. Diluted earnings per common share is computed by dividing income available to common shareholders by the weighted-average number of shares of common stock outstanding during the period increased to include the number of additional shares of common stock that would have been outstanding if potentially dilutive securities had been issued. For the years ended December 31, 2023 and 2022, the following common stock equivalents were excluded from the computation of diluted net loss per share as the result of the computation was anti-dilutive. December 31 December 31 2023 2022 Shares Shares Convertible notes 300,000 194,444 Convertible Series C Preferred Stock 25,957,712 650,959 Convertible Series A Preferred Stock (1) 10,000,000,000 10,000,000,000 10,026,257,712 10,000,845,403 (1) Series A Preferred Stock was amended in March 2024 to remove the conversion feature (Note 11). For the years ended December 31, 2023 and 2022 the reconciliation to net loss per common share basic and the anti-dilutive impact on net loss per share, are as follows: Years Ended December 31, 2023 2022 Numerator: Net Loss $ (9,855,019 ) $ (2,907,828 ) Net Loss - diluted $ (9,855,019 ) $ (2,907,828 ) Denominator: Weighted average common shares outstanding 96,663,470 62,254,977 Effect of dilutive shares Convertible notes 273,683 69,954 Preferred stock 10,025,957,712 10,013,019,178 Diluted 10,122,894,865 10,075,344,109 Net loss per common share: Basic $ (0.10 ) $ (0.05 ) Diluted $ (0.00 ) $ (0.00 )
Related Parties		The Company follows ASC 850 , “Related Party Disclosures,”
Recently Issued Accounting Pronouncements	In December 2023, the FASB issued ASU No. 2023-09, Income Taxes (Topic 740) - Improvements to Income Tax Disclosures ("ASU 2023-09"), which is intended to enhance the transparency and decision usefulness of income tax disclosures. The amendments in ASU 2023-09 provide for enhanced income tax information primarily through changes to the rate reconciliation and income taxes paid information. ASU 2023-09 is effective for the Company prospectively to all annual periods beginning after December 15, 2024. Early adoption is permitted. We are currently evaluating the impact this update will have on our consolidated financial statements and disclosures. In November 2023, the FASB issued ASU No. 2023-07, Segment Reporting (Topic 280) - Improvements to Reportable Segment Disclosures ("ASU 2023-07"), which require public companies disclose significant segment expenses and other segment items on an annual and interim basis and to provide in interim periods all disclosures about a reportable segment's profit or loss and assets that are currently required annually. The guidance is effective for public entities for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted. The guidance is applied retrospectively to all periods presented in the financial statements, unless it is impracticable. We are currently evaluating the impact this update will have on our consolidated financial statements and disclosures. We have evaluated all other recently issued, but not yet effective, accounting pronouncements and do not believe that these accounting pronouncements will have any material impact on our consolidated financial statements or disclosures upon adoption.	In October 2021, the FASB issued ASU No. 2021-08, Accounting for Contract Assets and Contract Liabilities from Contracts with Customers (Topic 805). This ASU requires an acquirer in a business combination to recognize and measure contract assets and contract liabilities (deferred revenue) from acquired contracts using the revenue recognition guidance in Topic 606. At the acquisition date, the acquirer applies the revenue model as if it had originated the acquired contracts. The ASU is effective for annual periods beginning after December 15, 2022, including interim periods within those fiscal years. Adoption of the ASU should be applied prospectively. Early adoption is also permitted, including adoption in an interim period. If early adopted, the amendments are applied retrospectively to all business combinations for which the acquisition date occurred during the fiscal year of adoption. This ASU is currently not expected to have a material impact on our financial statements. In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, which requires, among other things, additional disclosures primarily related to the income tax rate reconciliation and income taxes paid. The expanded annual disclosures are effective for our year ending December 31, 2025. The Company is currently evaluating the impact that ASU 2023-09 will have on our consolidated financial statements and whether we will apply the standard prospectively or retrospectively. The Company has considered all other recently issued accounting pronouncements and does not believe the adoption of such pronouncements will have a material impact on its financial statements.
Segments		Operating segments are defined as components of an enterprise engaging in business activities for which discrete financial information is available and regularly reviewed by the chief operating decision maker in deciding how to allocate resources and in assessing performance. The Company operates and manages its business as one operating segment and all of the Company’s revenues and operations are currently in the United States.
Income Taxes		Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the 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 income in the period that includes the enactment date. A valuation allowance is recorded to reduce the Company’s deferred tax assets to an amount that is more likely than not to be realized.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	6 Months Ended	12 Months Ended
Summary of Significant Accounting Policies (Tables)	Jun. 30, 2024	Dec. 31, 2023
Summary of Significant Accounting Policies
Schedule of Consolidated Statement of Operations and Comprehensive Loss of restatement	Three Months Ended Six Months Ended June 30, 2023 June 30, 2023 As Filed Adjustment As Restated As Filed Adjustment As Restated Amortization and depreciation $ 267 $ 61,812 $ 62,079 531 123,624 124,155 Total operating expense $ 378,936 $ 61,812 $ 440,748 774,113 123,624 897,737 Loss from operations $ (355,474 ) $ (61,812 ) $ (417,286 ) (708,910 ) (123,624 ) (832,534 ) Net loss $ (356,058 ) $ (61,812 ) $ (417,870 ) (709,669 ) (123,624 ) (833,293 )
Schedule of Consolidated Statement of Cash Flows of restatement	Six Months Ended June 30,2023 As Filed Adjustment As Restated Cash Flows from Operating Activities: Net loss $ (709,669 ) $ (123,624 ) $ (833,293 ) Adjustments to reconcile net loss to net cash used in operating activities: Depreciation and amortization $ 531 $ 123,624 $ 124,155 Net Cash used in Operating Activities $ (423,890 ) $ - $ (423,890 )	Year Ended December 31, 2022 As Filed Adjustment As Reclassified Cash Flows from Operating Activities: Net loss $ (2,907,828 ) $ - $ (2,907,828 ) Changes in operating assets and liabilities: Digital currency 374 (47,350 ) (46,976 ) Related party advances funding operating expense 108,569 47,350 155,919 Net Cash used in Operating Activities $ (708,450 ) $ - $ (708,450 )
Schedule of Consolidated Statement of Stockholders' Equity of restatement	June 30, 2023 As Filed Adjustment As Restated Stockholders' equity: Accumulated deficit $ (60,091,069 ) $ (123,624 ) $ (60,214,693 ) Total stockholders' equity $ 2,965,449 $ (123,624 ) $ 2,841,825
Schedule of Antidilutive Securities	June 30, June 30, 2024 2023 Shares Shares Convertible notes - 300,000 Convertible Series C Preferred Stock 49,059,894 18,930,320 Convertible Series A Preferred Stock (1) - 10,000,000,000 49,059,894 10,019,230,320	December 31 December 31 2023 2022 Shares Shares Convertible notes 300,000 194,444 Convertible Series C Preferred Stock 25,957,712 650,959 Convertible Series A Preferred Stock (1) 10,000,000,000 10,000,000,000 10,026,257,712 10,000,845,403
Schedule of Restated loss from operations or net loss	Three Months Ended Six Months Ended June 30, 2023 June 30, 2023 As Filed and Restated* Adjustment As Reclassified As Filed and Restated* Adjustment As Reclassified Cost of revenue $ 4,893 $ (4,893 ) $ - $ 18,747 $ (18,747 ) $ - Operating Expenses Cost of revenue (exclusive of amortization and depreciation shown separately below) - 28,576 28,576 - 68,351 68,351 Amortization and depreciation 62,079 - 62,079 124,155 - 124,155 General and administration 114,151 (37,265 ) 76,886 213,935 (62,257 ) 151,678 Marketing - 28,217 28,217 - 39,818 39,818 Professional fees- related party - 84,365 84,365 - 156,835 156,835 Professional fees 264,518 (99,000 ) 165,518 559,647 (184,000 ) 375,647 Total operating expenses $ 440,748 $ 4,893 $ 445,641 $ 897,737 $ 18,747 $ 916,484 Loss from Operations $ (417,286 ) $ - $ (417,286 ) $ (832,534 ) $ - $ (832,534 )	December 31, 2023 December 31, 2022 As Filed Adjustment As Reclassified As Filed Adjustment As Reclassified Cost of revenue $ 133,508 $ (133,508 ) $ - $ 1,893 $ (1,893 ) $ - Operating Expenses Cost of revenue (exclusive of amortization and depreciation shown separately below) - 193,876 193,876 - 56,338 56,338 Amortization and depreciation - 248,510 248,510 - 803 803 General and administration 584,434 (261,574 ) 322,860 281,970 (25,284 ) 256,686 Marketing 148,289 - 148,289 96,553 - 96,553 Management compensation 180,000 - 180,000 2,100,000 - 2,100,000 Professional fees- related party 8,640,000 259,596 8,899,596 - 188,036 188,036 Professional fees 932,352 (306,900 ) 625,452 500,875 (218,000 ) 282,875 Total operating expenses $ 10,485,075 $ 133,508 $ 10,618,583 $ 2,979,398 $ 1,893 $ 2,981,291
Schedule of cost of revenue	Three Months Ended Six Months Ended June 30, June 30, 2024 2023 2024 2023 Cost of inventory $ 58,529 $ 4,607 $ 134,725 $ 30,761 Freight and shipping 5,620 9,334 8,150 10,425 Consulting and advisory-related party 6,200 11,800 10,400 20,800 Royalty and sales commission-related party 19,590 2,835 62,736 6,365 Total cost of revenue $ 89,939 $ 28,576 $ 216,011 $ 68,351	Years Ended December 31, 2023 2022 Cost of inventory $ 101,978 $ 21,431 Freight and shipping 14,494 8,674 Consulting and advisory 30,100 21,569 Royalty and sales commission 47,304 4,664 $ 193,876 $ 56,338
Schedule of Reconciliation to Net Loss Per Common Share	Three Months Ended Six Months Ended June 30, June 30, 2024 2023 2024 2023 Numerator: Net loss $ (907,404 ) $ (417,870 ) $ (4,427,114 ) $ (833,293 ) Net loss - diluted $ (907,404 ) $ (417,870 ) $ (4,427,114 ) $ (833,293 ) Denominator: Weighted average common shares outstanding 36,387,315 97,350,883 64,310,131 95,766,935 Effect of dilutive shares - - - - Convertible notes - 300,000 - 300,000 Preferred stock 50,559,528 10,018,858,616 49,059,894 10,018,930,320 Diluted 86,946,843 10,116,509,499 113,370,025 10,114,997,255 Net loss per common share: Basic $ (0.02 ) $ (0.00 ) $ (0.07 ) $ (0.01 ) Diluted $ (0.01 ) $ (0.00 ) $ (0.04 ) $ (0.00 )	Years Ended December 31, 2023 2022 Numerator: Net Loss $ (9,855,019 ) $ (2,907,828 ) Net Loss - diluted $ (9,855,019 ) $ (2,907,828 ) Denominator: Weighted average common shares outstanding 96,663,470 62,254,977 Effect of dilutive shares Convertible notes 273,683 69,954 Preferred stock 10,025,957,712 10,013,019,178 Diluted 10,122,894,865 10,075,344,109 Net loss per common share: Basic $ (0.10 ) $ (0.05 ) Diluted $ (0.00 ) $ (0.00 )
Schedule of deferred offering costs	June 30 December 31 2024 2023 Legal fees $ 34,675 $ -

Asset Acquisition (Tables)

Asset Acquisition (Tables)	12 Months Ended
Asset Acquisition (Tables)	Dec. 31, 2023
Asset Acquisition
Summary of Acquisition	Consideration: Convertible Series C Preferred stock $ 4,200,000 Assets acquired and liabilities assumed: Intangible assets $ 4,195,353 Operating lease right-of-use assets $ 81,967 Operating lease liabilities $ (77,320 )

Discontinued Operations (Tables

Discontinued Operations (Tables)	12 Months Ended
Discontinued Operations (Tables)	Dec. 31, 2023
Discontinued Operations
Summary of discontinued operations	April 1, 2022 Revenue $ 46,976 Operating expenses: Cost of revenue 27,835 Impairment loss 6,125 Total operating expenses 33,960 Income from discontinued operations $ 13,016
Summary of assets and liabilities of crypto mining operations, discontinued operations	April 1, 2022 Digital currency $ 26,825 Digital currency equipment, net 276,380 Total assets from discontinued operations $ 303,205 Due to related party 301,175 Total liabilities from discontinued operations $ 301,175
Summary of discontinued cash flows	April 1, 2022 Cash Flows from Operating Activities: Net income $ 13,016 Adjustments to reconcile net loss to net cash used in operating activities: Impairment loss on digital assets 6,125 Depreciation and amortization 15,059 Changes in operating assets and liabilities: Digital currency (46,976 ) Accounts payable and accrued liabilities (27 ) Related party advances funding operating expense 12,803 Net Cash provided by Operating Activities - Change in cash - Cash, beginning of period - Cash, end of period $ - Non-Cash Financing Disclosure: Repayments of related party loans using digital currency $ 47,350

Equipment (Tables)

Equipment (Tables)	6 Months Ended	12 Months Ended
Equipment (Tables)	Jun. 30, 2024	Dec. 31, 2023
Equipment
Summary of Property Plant and Equipment	June 30, December 31, 2024 2023 Cost: Furniture and equipment $ 9,366 $ 9,365 Less: accumulated depreciation (3,001 ) (2,066 ) Property and equipment, net $ 6,365 $ 7,299	December 31, December 31, 2023 2022 Cost: Furniture and equipment $ 9,365 $ 5,350 Less: accumulated depreciation (2,066 ) (803 ) Property and equipment, net $ 7,299 $ 4,547
Summary of Depreciation	Three Months Ended Six Months Ended June 30, June 30, 2024 2023 2024 2023 Depreciation $ 274 $ 267 $ 934 $ 531

Intangible Assets (Tables)

Intangible Assets (Tables)	6 Months Ended	12 Months Ended
Intangible Assets (Tables)	Jun. 30, 2024	Dec. 31, 2023
Intangible Assets
Schedule of Finite Lived Intangible Assets	June 30, December 31 2024 2023 Patents $ 4,195,353 $ 4,195,353 Accumulated amortization (372,913 ) (247,247 ) Intangible assets, net $ 3,822,440 $ 3,948,106	December 31 December 31 2023 2022 Patents $ 4,195,353 $ 4,195,353 Accumulated amortization (247,247 ) - Intangible assets, net $ 3,948,106 $ 4,195,353
Schedule of Estimated Future Amortization Expense for Finite Lived Intangibles	Year ending December 31, 2024 (excluding the six months ended June 30, 2024) $ 122,949 2025 247,931 2026 247,931 2027 247,931 2028 247,931 Thereafter 2,707,767 $ 3,822,440	Year ended December 31, 2024 $ 247,931 2025 247,931 2026 247,931 2027 247,931 2028 247,931 Thereafter 2,708,451 $ 3,948,106
Schedule of Amortization Expense	Three Months Ended Six Months Ended June 30, June 30, 2024 2023 2024 2023 Amortization $ 62,491 $ 61,812 $ 125,666 $ 123,624

Lease (Tables)

Lease (Tables)	6 Months Ended	12 Months Ended
Lease (Tables)	Jun. 30, 2024	Dec. 31, 2023
Lease
Summary of Right-of-use Asset and Lease Information	Three Months Ended Six Months Ended June 30, June 30, 2024 2023 2024 2023 The components of lease expense were as follows: Operating lease cost $ 21,498 $ 15,000 $ 42,996 $ 30,000 Short-term lease cost 17,348 717 20,041 3,468 Variable lease cost 11,582 3,900 11,282 7,800 Total lease cost $ 50,428 $ 19,617 $ 74,319 $ 41,268 Supplemental cash flow information related to leases was as follows: Six Months Ended June 30, 2024 2023 Cash paid for operating cash flows from operating leases $ 54,278 $ 37,800 Weighted-average remaining lease term - operating leases (year) 1.08 0.17 Weighted-average discount rate — operating leases 6.50 % 5.50 %	Years Ended December 31, 2023 2022 The components of lease expense were as follows: Operating lease cost $ 70,830 $ 40,000 Supplemental cash flow information related to leases was as follows: Cash paid for operating cash flows from operating leases $ 79,528 $ 40,000 Right -of-use assets obtained upon acquisition $ 161,665 $ 81,967
Summary of Supplemental Balance Sheet Information	June 30, December 31, 2024 2023 Operating lease right-of-use asset $ 90,164 $ 129,683 Operating lease liabilities: Current portion $ 83,998 $ 80,136 Non-current portion 7,266 50,047 $ 91,264 $ 130,183	December 31, December 31, 2023 2022 Operating lease right-of-use asset $ 129,683 $ 39,367
Summary of Future Minimum Lease Payments Under the Operating Lease Liability	Year ending December 31, 2024 (excluding the six months ended June 30, 2024) $ 43,396 2025 50,862 Thereafter - 94,258 Less: Imputed interest (2,994 ) Operating lease liabilities $ 91,264	December 31, December 31, 2023 2022 Operating lease liabilities: Current portion $ 80,136 $ 39,367 Non-current portion 50,047 - $ 130,183 $ 39,367 Weighted-average remaining lease term - operating leases (year) 1.58 0.67 Weighted-average discount rate — operating leases 6.5 % 5.5 %
Summary of Maturity of Lease Liabilitis		2024 $ 85,792 2025 50,862 Thereafter - 136,654 Less: Imputed interest (6,471 ) Operating lease liabilities $ 130,183

Convertible Notes (Tables)

Convertible Notes (Tables)	6 Months Ended	12 Months Ended
Convertible Notes (Tables)	Jun. 30, 2024	Dec. 31, 2023
Convertible Notes
Summary of Funds received from the Lender	Principal Interest June 30, December 31, Payment date Amount Maturity date Rate 2024 2023 August 11, 2022 $ 18,000 2/11/2023 2 % $ - $ 18,000 September 2, 2022 $ 17,000 3/2/2023 2 % - 17,000 April 1, 2023 $ 19,000 Due on demand 2 % - 19,000 Total Convertible notes $ - $ 54,000 Current portion - (54,000 ) Long -term portion $ - $ -	Principal Interest December 31, December 31, Payment date Amount Maturity date Rate 2023 2022 August 11, 2022 $ 18,000 2/11/2023 2 % $ 18,000 $ 18,000 September 2, 2022 $ 17,000 3/2/2023 2 % 17,000 17,000 April 1, 2023 $ 19,000 Due on demand 2 % 19,000 - Total Convertible notes $ 54,000 $ 35,000 Current portion (54,000 ) (35,000 ) Long -term portion $ - $ -

Related Party Transactions (Tab

Related Party Transactions (Tables)	6 Months Ended
Related Party Transactions (Tables)	Jun. 30, 2024
Related Party Transactions
Schedule of related party debt	June 30, December 31, Related Party 2024 2023 A $ 839,377 $ 897,197 B 411,880 411,880 $ 1,251,257 $ 1,309,077
Schedule of expenses to related parties and their nature	Three months ended June 30, Related Party 2024 2023 Nature of Transaction Financial Statement Line Item D $ 24,800 $ 47,200 Cash paid for consulting fees Professional fees - related party D $ 6,200 $ 11,800 Cash paid for consulting and advisory fees Cost of revenue E $ 40,410 $ 37,165 Cash paid for management fee Professional fees - related party E $ 19,590 $ 2,835 Cash paid for royalty and sales commissions Cost of revenue Six Months Ended June 30, Related Party 2024 2023 Nature of transaction Financial Statement Line Item C $ 25,000 $ - Cash paid for management fee General and administration D $ 41,600 $ 83,200 Cash paid for consulting fees Professional fees - related party D $ 10,400 $ 20,800 Cash paid for consulting and advisory fees Cost of revenue E $ 69,264 $ 73,635 Cash paid for management fee Professional fees - related party E $ 62,736 $ 6,365 Cash paid for royalty and sales commissions Cost of revenue F $ 214,950 $ - 250,000 shares of common stock issued for advisory fee Professional fees - related party G $ 429,900 $ - 500,000 shares of common stock issued for advisory fee Professional fees - related party H $ 128,970 $ - 150,000 shares of common stock issued for advisory fee Professional fees - related party I $ 214,950 $ - 250,000 shares of common stock issued for advisory fee Professional fees - related party J $ 348,000 $ - 20,000 shares of Series C preferred stock for advisory fee Professional fees - related party K $ 85,980 $ - 100,000 shares of common stock issued for advisory fee Professional fees - related party
Summary of related parties that had material transactions	Related Party Nature of Relationship to the Company A An Ohio Corporation – a significant shareholder B Owner of related party A C Chief Executive Officer (CEO) of the Company D A California Corporation owned by related party E E Significant shareholder F MFB Ohio board advisor G MFB Ohio board advisor H MFB Ohio board advisor I MFB Ohio board advisor J MFB Ohio board advisor K MFB Ohio board advisor

Stockholders Equity (Tables)

Stockholders Equity (Tables)	6 Months Ended	12 Months Ended
Stockholders Equity (Tables)	Jun. 30, 2024	Dec. 31, 2023
Stockholders Equity
Summary of Changes in Restricted Shares	Restricted Stock Award Weighted-Average Grant Price Balance, December 31, 2023 70,000,000 $ 0.03 Granted - - Vested - - Cancelled (65,000,000 ) 0.03 Balance, June 30, 2024 5,000,000 $ 0.03	Restricted Stock Award Weighted-Average Grant Price Balance, December 31, 2021 - $ - Granted 70,000,000 0.03 Vested - - Forfeited - - Balance, December 31, 2022 70,000,000 $ 0.03 Granted - - Vested - - Forfeited - - Balance, December 31, 2023 70,000,000 $ 0.03

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
Income Taxes (Tables)	Dec. 31, 2023
Income Taxes
Schedule of income tax expense benefit	2023 2022 Current tax expense: Current Income Tax Expense - federal $ - $ - Current Income Tax Expense - state $ - $ -
Schedule of deferred tax assets or liabilities	2023 2022 Deferred tax assets and liabilities Net Operating loss Carryforward $ 5,780,000 $ 3,770,000 Amortization $ (103,000 ) $ (44,000 ) Less: valuation allowance $ (5,677,000 ) $ (3,726,000 ) Net deferred tax assets $ - $ -
Schedule of reconciliation of the income tax benefit	2023 2022 Federal statutory income tax at 21% 21.00 % 21.00 % Application of a full valuation allowance (21.00) % (21.00) % Provision for income taxes 0.00 % 0.00 %

Concentration (Tables)

Concentration (Tables)	6 Months Ended	12 Months Ended
Concentration (Tables)	Jun. 30, 2024	Dec. 31, 2023
Concentration
Schedule of revenue and accounts receivable	Percentage of Revenue Percentage of For the Six Months Ended Accounts Receivable June 30 June 30 December 31 2024 2023 2024 2023 Customer A 19.36 % - - Customer B 17.56 % - 17.00 % - Customer C 13.97 % - 13.52 % - Customer D 25.08 % - 24.28 % 39.77 % Customer E - - 15.08 % 53.82 % Customer F - 53.01 % - - Customer G - 41.35 % - - Total (as a group) 75.97 % 94.35 % 69.87 % 93.60 %	Percentage of Revenue Percentage of For Years ended Accounts Receivable December 31, December 31, 2023 2022 2023 2022 Customer A 32.65 % - 39.78 % - Customer B 44.19 % - 53.82 % - Customer C - 19.61 % - - Customer D - 19.61 % - - Customer E - 17.17 % - - Total (as a group) 76.84 % 56.39 % 93.60 % -
Schedule of Purchase and accounts payable	Percentage of Purchase Percentage of For the Six Months Ended Accounts Payable June 30 June 30 December 31 2024 2023 2024 2023 Supplier A 15.77 % 80.44 % - - Supplier B - 19.56 % - - Supplier C 59.35 % - - - Total (as a group) 75.11 % 100.00 % - -	Percentage of Purchase Percentage of For Years ended Accounts Payable December 31, December 31, 2023 2022 2023 2022 Supplier A 77.01 % 96.67 % - - Total (as a group) 77.01 % 96.67 % - -

Organization, Business and Go_2

Organization, Business and Going Concern (Details Narrative) - USD ($)		3 Months Ended				6 Months Ended		12 Months Ended
	Apr. 13, 2022	Jun. 30, 2024	Mar. 31, 2024	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Apr. 28, 2022	May 10, 2021	Apr. 14, 2021
Working capital deficiency						$ (695,357)
Revenue		$ 198,669		$ 28,355		631,687	$ 83,950	$ 520,645	$ 62,732
Net proceeds issuance of preferred stock and relate party loans						802,180
Net loss		(907,404)	$ (3,519,710)	$ (417,870)	$ (415,423)	(4,427,114)	$ (833,293)	$ (10,102,266)	$ (2,907,828)
Business description								the Company had 20 Bitmain Antminer SJ19 PRO 104t/h and 99 Mini-Doge 185 m/h miners deployed, which are mining, Bitcoin, Doge, and Litecoin through the F2Pool and utilized its 8,000 Sq Ft Commercial space to house these ASIC Miners
Due to related parties		$ 1,251,257				$ 1,251,257
Convertible Preferred Stock Series C
Series C convertible Preferred		5,000,000				5,000,000		5,000,000	5,000,000
Convertible Preferred Stock Series C \| MFB California [Member]
Shares issued	1,000,000
Royalty on gross sales	10%
Preferred Stock, Value	$ 4,200,000
Jan Ralston [Member]
Series A preferred stock acuired												10,000,000
CEO, Joshua Ralston [Member]
Ownership transferred Series A preferred stock										10,000,000
LLC [Member]
Decription of acquoiston of sahres								On April 13, 2022 General Enterprise Ventures, Inc. acquired Mighty Fire Breaker, LLC, an Ohio Limited Liability company (“MFB”) and all associated IP, in exchange for 1,000,000 Preferred C Shares and a 10% royalty on the gross sales before taxes of products sold under the MFB family of products. MFB has 19 patents centered around its CitroTech MFB 31
Issued and outstanding equity acquired											$ 50,000
April 13, 2022 [Member]
Series C convertible Preferred	5,000,000
Series C convertible Common stock Shares	20

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - USD ($)	3 Months Ended				6 Months Ended		12 Months Ended
	Jun. 30, 2024	Mar. 31, 2024	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Amortization and depreciation					$ 126,600	$ 124,155	$ 248,510	$ 15,862
Cost of revenue (exclusive of amortization and depreciation shown separately below)	$ 89,939		$ 28,576		216,011	68,351	193,876	56,338
Total operating expense	1,106,073		445,641		4,175,637	916,484	10,618,583	2,981,291
General and administration	199,459		76,886		339,927	151,678	322,860	256,686
Loss from Operations	(907,404)		(417,286)		(3,543,950)	(832,534)	(10,097,938)	(2,918,559)
Management compensation							180,000	2,100,000
Professional fees- related party	65,210		84,365		1,533,614	156,835	8,899,596	188,036
Professional fees	441,530		165,518		1,602,109	375,647	625,452	282,875
Net loss	(907,404)	$ (3,519,710)	(417,870)	$ (415,423)	(4,427,114)	(833,293)	(10,102,266)	(2,907,828)
General and administration	(199,459)		(76,886)		(339,927)	(151,678)	(322,860)	(256,686)
Professional fees	$ (441,530)		(165,518)		$ (1,602,109)	(375,647)	(625,452)	(282,875)
As Filed [Member]
Amortization and depreciation			62,079			124,155	0	0
Cost of revenue (exclusive of amortization and depreciation shown separately below)							0	0
Total operating expense			440,748			897,737	10,485,075	2,979,398
General and administration							584,434	281,970
Loss from Operations			(417,286)			(832,534)
Marketing			0			0	148,289	96,553
Management compensation							180,000	2,100,000
Professional fees- related party							8,640,000	0
Professional fees							932,352	500,875
Net loss						(709,669)		(2,907,828)
Cost of revenue							133,508	1,893
General and administration							(584,434)	(281,970)
Professional fees							(932,352)	(500,875)
As Reclassified [Member]
Cost of revenue							0	0
Amortization and depreciation			62,079			124,155	248,510	803
Cost of revenue (exclusive of amortization and depreciation shown separately below)							193,876	56,338
Total operating expense			445,641			916,484	10,618,583	2,981,291
General and administration			76,886			151,678	322,860	256,686
Loss from Operations			(417,286)			(832,534)
Marketing			28,217			39,818	148,289	96,553
Management compensation							180,000	2,100,000
Professional fees- related party							8,899,596	188,036
Professional fees							625,452	282,875
General and administration			(76,886)			(151,678)	(322,860)	(256,686)
Professional fees							(625,452)	(282,875)
Adjustment [Member]
Amortization and depreciation							248,510	803
Cost of revenue (exclusive of amortization and depreciation shown separately below)							193,876	56,338
Total operating expense							133,508	1,893
General and administration							261,574	25,284
Marketing							0	0
Management compensation							0	0
Professional fees- related party							259,596	188,036
Professional fees							306,900	218,000
Net loss								0
Cost of revenue							(133,508)	(1,893)
General and administration							(261,574)	(25,284)
Professional fees							$ (306,900)	$ (218,000)
As Filed [Member]
Amortization and depreciation			267			531
Total operating expense			378,936			774,113
Loss from Operations			(355,474)			(708,910)
Net loss			(356,058)			(709,669)
Adjustment [Member]
Amortization and depreciation			61,812			123,624
Total operating expense			61,812			123,624
Loss from Operations			(61,812)			(123,624)
Net loss			(61,812)			(123,624)
As Restated [Member]
Amortization and depreciation			62,079			124,155
Total operating expense			440,748			897,737
Loss from Operations			(417,286)			(832,534)
Net loss			$ (417,870)			$ (833,293)

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details 1) - USD ($)	3 Months Ended				6 Months Ended		12 Months Ended
	Jun. 30, 2024	Mar. 31, 2024	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Net loss	$ (907,404)	$ (3,519,710)	$ (417,870)	$ (415,423)	$ (4,427,114)	$ (833,293)	$ (10,102,266)	$ (2,907,828)
Changes in operating assets and liabilities:
Digital currency							0	(46,976)
Net Cash used in Operating Activities					(768,525)	(423,890)	(1,211,764)	(708,450)
Related party advances funding operating expense					$ 2,180	200,836	$ 246,425	155,919
As Filed [Member]
Net loss						(709,669)		(2,907,828)
Changes in operating assets and liabilities:
Depreciation and amortization						531
Digital currency								374
Net Cash used in Operating Activities						(423,890)		(708,450)
Related party advances funding operating expense								108,569
Adjustment [Member]
Net loss								0
Changes in operating assets and liabilities:
Digital currency								(47,350)
Net Cash used in Operating Activities								0
Related party advances funding operating expense								$ 47,350
Adjustment [Member]
Net loss						(123,624)
Changes in operating assets and liabilities:
Depreciation and amortization						123,624
Net Cash used in Operating Activities						0
As Restated [Member]
Net loss						(833,293)
Changes in operating assets and liabilities:
Depreciation and amortization						124,155
Net Cash used in Operating Activities						$ (423,890)

Summary of Significant Accoun_6

Summary of Significant Accounting Policies (Details 2) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2021
Cost of revenue	$ 89,939	$ 28,576	$ 216,011	$ 68,351	$ 193,876	$ 56,338
Cost of revenue	89,939	28,576	216,011	68,351	193,876
Accumulated deficit	(73,910,780)		(73,910,780)		(69,483,666)	(59,381,400)
Total Stockholders' Equity	3,216,346	2,841,825	3,216,346	2,841,825	3,635,312	3,348,668	$ 3,763,750	$ 3,020,095	$ (52,859)
Cost of inventory
Cost of revenue	58,529	4,607	134,725	30,761	101,978	56,338
Freight and shipping
Cost of revenue	5,620	9,334	8,150	10,425	14,494	8,674
Consulting and advisory
Cost of revenue	6,200	11,800	10,400	20,800	30,100	21,569
Royalty and sales commission
Cost of revenue	$ 19,590	2,835	$ 62,736	6,365	47,304	4,664
As Filed [Member]
Cost of revenue					$ 0	$ 0
Accumulated deficit		(60,091,069)		(60,091,069)
Total Stockholders' Equity		2,965,449		2,965,449
Adjustment [Member]
Accumulated deficit		(123,624)		(123,624)
Total Stockholders' Equity		(123,624)		(123,624)
As Restated [Member]
Accumulated deficit		(60,214,693)		(60,214,693)
Total Stockholders' Equity		$ 2,841,825		$ 2,841,825

Summary of Significant Accoun_7

Summary of Significant Accounting Policies (Details 3) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Amortization and depreciation			$ 126,600	$ 124,155	$ 248,510	$ 15,862
General and administration	$ 199,459	$ 76,886	339,927	151,678	322,860	256,686
Total operating expenses	1,106,073	445,641	4,175,637	916,484	10,618,583	2,981,291
Loss from Operations	$ (907,404)	(417,286)	$ (3,543,950)	$ (832,534)	$ (10,097,938)	$ (2,918,559)
Antidilutive Securities Excluded from Computation of Earnings Per Share			49,059,894	10,019,230,320	10,026,257,712	10,000,845,403
Convertible Notes [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share				300,000	300,000	194,444
Convertible Series C Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share			49,059,894	18,930,320	25,957,712	650,959
Convertible Series A Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share				10,000,000,000	10,000,000,000	10,000,000,000
As Filed [Member]
Cost of revenue		4,893		$ 18,747
Cost of revenue (exclusive of amortization and depreciation shown separately below)		0		0
Amortization and depreciation		62,079		124,155	$ 0	$ 0
General and administration					584,434	281,970
Marketing		0		0	148,289	96,553
Professional fees- related party		0		0
Professional fees		264,518		559,647
Total operating expenses		440,748		897,737	10,485,075	2,979,398
Loss from Operations		(417,286)		(832,534)
General and administration		114,151		213,935
As Reclassified [Member]
Cost of revenue		0		0
Cost of revenue (exclusive of amortization and depreciation shown separately below)		28,576		68,351
Amortization and depreciation		62,079		124,155	248,510	803
General and administration		76,886		151,678	322,860	256,686
Marketing		28,217		39,818	148,289	96,553
Professional fees- related party		84,365		156,835
Professional fees		165,518		375,647
Total operating expenses		445,641		916,484	$ 10,618,583	$ 2,981,291
Loss from Operations		(417,286)		(832,534)
Adjustment [Member]
Cost of revenue		(4,893)		(18,747)
Cost of revenue (exclusive of amortization and depreciation shown separately below)		28,576		68,351
Amortization and depreciation		0		0
Marketing		28,217		39,818
Professional fees- related party		84,365		156,835
Professional fees		(99,000)		(184,000)
Total operating expenses		4,893		18,747
Loss from Operations		0		0
General and administration		$ (37,265)		$ (62,257)

Summary of Significant Accoun_8

Summary of Significant Accounting Policies (Details 4) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Numerator:
Net loss	$ (907,404)	$ (417,870)	$ (4,427,114)	$ (833,293)
Net loss - diluted	(907,404)	$ (417,870)	(4,427,114)	$ (833,293)	$ (9,855,019)	$ (2,907,828)
Legal fees	$ 34,675		$ 34,675		$ 0
Weighted average common shares outstanding	36,387,315	97,350,883	64,310,131	95,766,935	96,663,470	62,254,977
Effect of dilutive shares	0	0	0	0
Convertible notes	0	300,000	0	300,000	273,683	69,954
Net Loss					$ (9,855,019)	$ (2,907,828)
Preferred stock	50,559,528	10,018,858,616	49,059,894	10,018,930,320	10,025,957,712	10,013,019,178
Denominator:
Diluted	86,946,843	10,116,509,499	113,370,025	10,114,997,255	10,122,894,865	10,075,344,109
Net loss per common share:
Net loss per common share: basic	$ (0.02)	$ 0	$ (0.07)	$ (0.01)	$ (0.10)	$ (0.05)
Net loss per common share: diluted	$ (0.01)	$ 0	$ (0.04)	$ 0	$ 0	$ 0

Summary of Significant Accoun_9

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Jun. 30, 2024
Summary of Significant Accounting Policies
Inventories	$ 230,197	$ 114,645	$ 192,081
Cash	$ 549,755	55,434	546,555
FDIC insurance			250,000
Federally insured limit			$ 296,555
Property and equipment useful life	5 years
Impairment loss		$ 6,125

Asset Acquisition (Details)

Asset Acquisition (Details) - Strategic Asset Holdings [Member]	Apr. 13, 2022 USD ($) shares
Convertible Preferred C stock \| shares	4,200,000
Intangible assets	$ 4,195,353
Operating lease right-of-use assets	81,967
Operating lease liabilities	$ (77,320)

Asset Acquisition (Details Narr

Asset Acquisition (Details Narrative)	1 Months Ended
Asset Acquisition (Details Narrative)	Apr. 13, 2022 USD ($) shares
Asset Acquisition
Interest rate	10%
Preferred C Shares \| shares	1,000,000
Preferred C Shares value \| $	$ 4,200,000

Discontinued Operations (Detail

Discontinued Operations (Details) - USD ($)		3 Months Ended		6 Months Ended		12 Months Ended
Discontinued Operations (Details) - USD ($)	Apr. 01, 2022	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Revenue		$ 198,669	$ 28,355	$ 631,687	$ 83,950	$ 520,645	$ 62,732
Cost of revenue		$ 89,939	$ 28,576	$ 216,011	$ 68,351	$ 193,876	$ 56,338
April 1,2022 (Member) \| Discontinued (Member)
Revenue	$ 46,976
Cost of revenue	27,835
Impairment loss	6,125
Total operating expenses	33,960
Income from discontinued operations	13,016
Digital currency	26,825
Digital currency equipment, net	276,380
Total assets from discontinued operations	303,205
Due to related party	301,175
Total liabilities from discontinued operations	$ 301,175

Discontinued Operations (Deta_2

Discontinued Operations (Details 1) - USD ($)		3 Months Ended				6 Months Ended		12 Months Ended
Discontinued Operations (Details 1) - USD ($)	Apr. 01, 2022	Jun. 30, 2024	Mar. 31, 2024	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Net loss		$ (907,404)	$ (3,519,710)	$ (417,870)	$ (415,423)	$ (4,427,114)	$ (833,293)	$ (10,102,266)	$ (2,907,828)
Impairment loss on digital assets								0	6,125
Digital currency								0	(46,976)
Accounts payable and accrued liabilities						75,043	(53,248)	(32,827)	76,657
Related party advances funding operating expense						2,180	200,836	246,425	155,919
Net Cash provided by Operating Activities						(768,525)	(423,890)	(1,211,764)	(708,450)
Cash, beginning of period			$ 549,755		$ 55,434	549,755	55,434	55,434	5,469
Cash, end of period		$ 546,555		$ 86,144		$ 546,555	$ 86,144	549,755	55,434
Repayments of related party loans using digital currency								$ 0	$ 47,350
April 1,2022 (Member) \| Discontinued (Member)
Net loss	$ 13,016
Impairment loss on digital assets	6,125
Depreciation and amortization	15,059
Digital currency	(46,976)
Accounts payable and accrued liabilities	(27)
Related party advances funding operating expense	12,803
Net Cash provided by Operating Activities	0
Change in cash	0
Cash, beginning of period	0
Cash, end of period	0
Repayments of related party loans using digital currency	$ 47,350

Discontinued Operations (Deta_3

Discontinued Operations (Details Narrative)	Apr. 01, 2022 USD ($)
Discontinued (Member)
Loss	$ 2,030

Equipment (Details)

Equipment (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Equipment
Furniture and equipment	$ 9,366	$ 9,365	$ 5,350
Less: accumulated depreciation	(3,001)	(2,066)	(803)
Property and equipment, net	$ 6,365	$ 7,299	$ 4,547

Equipment (Details 1)

Equipment (Details 1) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
Equipment (Details 1) - USD ($)	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Equipment
Depreciation	$ 274	$ 267	$ 934	$ 531	$ 1,263	$ 15,862

Equipment (Details Narrative)

Equipment (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
Equipment (Details Narrative) - USD ($)	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Equipment
Depreciation	$ 274	$ 267	$ 934	$ 531	$ 1,263	$ 15,862

Intangible Assets (Details)

Intangible Assets (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Intangible Assets
Patents	$ 4,195,353	$ 4,195,353	$ 4,195,353
Accumulated amortization	(372,913)	(247,247)	0
Intangible assets, net	$ 3,822,440	$ 3,948,106	$ 4,195,353

Intangible Assets (Details 1)

Intangible Assets (Details 1) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Intangible Assets
Estimated future amortization expense for finite lived intangibles, year 2024	$ 122,949	$ 247,931
Estimated future amortization expense for finite lived intangibles, year 2025	247,931	247,931
Estimated future amortization expense for finite lived intangibles, year 2026	247,931	247,931
Estimated future amortization expense for finite lived intangibles, year 2027	247,931	247,931
Estimated future amortization expense for finite lived intangibles, year 2028	247,931	247,931
Estimated future amortization expense for finite lived intangibles, thereafter	2,707,767	2,708,451
Estimated future amortization expense for finite lived intangibles	$ 3,822,440	$ 3,948,106

Intangible Assets (Details 2)

Intangible Assets (Details 2) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
Intangible Assets (Details 2) - USD ($)	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Intangible Assets
Amortization expense	$ 62,491	$ 61,812	$ 125,666	$ 123,624	$ 247,247	$ 0

Intangible Assets (Details Narr

Intangible Assets (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
Intangible Assets (Details Narrative) - USD ($)	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Intangible Assets
Intellectual property					$ 4,195,353	$ 4,195,353
Series c convertible preferred stock ,Shares					1,000,000
Fair value of series c convertible preferred stock capitalilized during period					$ 4,200,000
Weighted-average useful life			16 years		16 years 1 month 9 days
Amortization expense	$ 62,491	$ 61,812	$ 125,666	$ 123,624	$ 247,247	$ 0

Lease (Details)

Lease (Details) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
Lease (Details) - USD ($)	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Lease
Operating lease cost	$ 21,498	$ 15,000	$ 42,996	$ 30,000	$ 70,830	$ 40,000
Short-term lease cost	17,348	717	20,041	3,468
Variable lease cost	11,582	3,900	11,282	7,800
Total lease cost	$ 50,428	$ 19,617	74,319	41,268
Supplemental cash flow information related to leases was as follows:
Cash paid for operating cash flows from operating leases			$ 54,278	$ 37,800	79,528	40,000
Right-of-use assets obtained upon acquisition					$ 161,665	$ 81,967

Lease (Details 1)

Lease (Details 1) - USD ($)	6 Months Ended		12 Months Ended
Lease (Details 1) - USD ($)	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Lease
Operating lease right-of-use asset	$ 90,164		$ 129,683	$ 39,367
Weighted-average remaining lease term - operating leases (year)	1 year 29 days	2 months 1 day	1 year 6 months 29 days	8 months 1 day
Cash paid for operating cash flows from operating leases	$ 54,278	$ 37,800	$ 79,528	$ 40,000
Weighted-average discount rate-operating leases	6.50%	5.50%	6.50%	5.50%

Lease (Details 2)

Lease (Details 2) - USD ($)	6 Months Ended		12 Months Ended
Lease (Details 2) - USD ($)	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Lease
Operating lease right-of-use asset	$ 90,164		$ 129,683	$ 39,367
Operating lease liability	91,264		130,183	39,367
Current portion	83,998		80,136	39,367
Non-current portion	$ 7,266		$ 50,047	$ 0
Weighted-average remaining lease term - operating leases (year)	1 year 29 days	2 months 1 day	1 year 6 months 29 days	8 months 1 day
Weighted-average discount rate-operating leases	6.50%	5.50%	6.50%	5.50%

Lease (Details 3)

Lease (Details 3) - USD ($)	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Lease
2024 (excluding the six months ended June 30, 2024)	$ 43,396	$ 85,792
2025	50,862	50,862
Thereafter	0	0
Operating leases, future minimum payments due	94,258	136,654
Less: Imputed interest	(2,994)	(6,471)
Operating lease liabilities	$ 91,264	$ 130,183	$ 39,367

Convertible Notes (Details)

Convertible Notes (Details) - USD ($)	6 Months Ended	12 Months Ended
Convertible Notes (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Current portion		$ (54,000)	$ (35,000)
Long term Portion		0	0
Eleven August Twenty Twenty Two [Member]
Total Convertible Note		54,000	18,000
Principal Amount		$ 18,000
Interest Rate	2%	2%
Maturity Date	2/11/2023	2/11/2023
Two September Twenty Twenty Two [Member]
Total Convertible Note		$ 17,000	17,000
Principal Amount		$ 17,000
Interest Rate	2%	2%
Maturity Date	3/2/2023	3/2/2023
One April Twenty Twenty Three [Member]
Total Convertible Note		$ 19,000	$ 0
Principal Amount		$ 19,000
Interest Rate	2%	2%
Maturity Date	Due on demand	Due on demand

Convertible Notes (Details Narr

Convertible Notes (Details Narrative) - USD ($)		3 Months Ended		6 Months Ended		12 Months Ended
Convertible Notes (Details Narrative) - USD ($)	Jun. 09, 2022	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Apr. 01, 2023
Convertible note payable		$ 23,400		$ 23,400
Accrued interest		1,702		1,702
interest expenses		0	$ 584	885	$ 759	$ 4,328	$ 255
Converted Debt		$ 103,255		$ 103,255
Conversion of stock to common stock		456,762		456,762
Common share converted				$ 126,655
Convertible Note Agreement [Member]
Principal amount		$ 0		$ 0		$ 54,000	35,000
Convertible note Interest rate				2%		2%
Conversion price, per share				$ 0.18		$ 0.18
Convertible note Interest						$ 1,311	255
Lender paid amount	$ 19,000
Convertible note payable								$ 19,000
Accrued interest		$ 0		$ 0		$ 1,567	$ 255
interest expenses				$ 135	$ 759

Promissory Note (Details Narrat

Promissory Note (Details Narrative) - USD ($)		6 Months Ended		12 Months Ended
Promissory Note (Details Narrative) - USD ($)	Jun. 07, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Jul. 03, 2023	Dec. 31, 2022
Accrued interest		$ 1,702
Debt received from related party		1,251,257		$ 1,309,077		$ 899,153
Promissory Note Agreement [Member]
Promissory note Interest rate	5%
Accrued interest		$ 3,767		3,017
Common stock shares		1,050,000
Promissory note Interest		$ 750	$ 0	3,017
Loss on settlement of debt		779,024
Debt received from related party					$ 120,000
Promissory Note	$ 120,000	$ 120,000		$ 120,000

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Related Party A [Member]
Due to related parties	$ 839,377	$ 897,197
Related Party B [Member]
Due to related parties	$ 411,880	$ 411,880

Related Party Transactions (D_2

Related Party Transactions (Details 1) - USD ($)	3 Months Ended		6 Months Ended
Related Party Transactions (Details 1) - USD ($)	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Related Party D [Member]
Related party expenses	$ 24,800	$ 47,200	$ 41,600	$ 83,200
Description for nature of transaction	Cash paid for consulting fees
Related Party C [Member]
Description for nature of transaction			Cash paid for management fee
Related Party D One [Member]
Related party expenses	$ 6,200	11,800	$ 10,400	20,800
Description for nature of transaction			Cash paid for consulting and advisory fees
Related Party E [Member]
Related party expenses	40,410	37,165	$ 69,264	73,635
Description for nature of transaction			Cash paid for management fee
Related Party E One [Member]
Related party expenses	$ 19,590	$ 2,835	$ 62,736	6,365
Description for nature of transaction			Cash paid for royalty and sales commissions
Related Party K [Member]
Related party expenses			$ 85,980	0
Description for nature of transaction			100,000 shares of common stock issued for advisory fee
Related Party J [Member]
Related party expenses			$ 348,000	0
Description for nature of transaction			20,000 shares of Series C preferred stock for advisory fee
Related Party I [Member]
Related party expenses			$ 214,950	$ 0
Description for nature of transaction			250,000 shares of common stock issued for advisory fee

Related Party Transactions (D_3

Related Party Transactions (Details Narrative) - USD ($)				6 Months Ended		12 Months Ended
Related Party Transactions (Details Narrative) - USD ($)	Sep. 05, 2023	Nov. 02, 2022	Jun. 13, 2022	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Nov. 01, 2022
Forgiveness of accrued salary							$ 9,355
Repayment of related party debt				$ 60,000	$ 0	$ 125,000	55,720
Related party forgave loans payable							301,175
Digital assets equipment book value							276,379
Digital currency itangible assets							26,825
Loss on disposition							2,030
Payments of convertible debt							19,000
Repayment of loan						125,000	55,720
Repayments of consulting fee						150,500	126,500
Commission paid						186,500	91,500
Due to related party						1,309,077	899,153
Common stock value				$ 3,655		$ 9,755	$ 9,395
Issuance of common stock				36,552,150		97,545,388	93,945,388
Board of Director
Common stock value						$ 500,000
Issuance of common stock								250,000
Accrued salary						180,000
Mighty Fire Breaker UK Limited [Member]
Repayment of related party debt							$ 1
Working Capital Purpose [Member]
Advance from related party						307,500	784,484
Working Capital Purpose [Member] \| Related Party A [Member]
Advance from related party				$ 0	275,000
Repayment of related party debt				60,000	0
Operational Purpose [Member]
Advance from related party						$ 246,425	$ 108,569
Operational Purpose [Member] \| Related Party A [Member]
Advance from related party				$ 2,180	$ 200,836
Consulting Agreement Member
Issuance Of Convertible Series C Preferred Stock	1,200,000	1,200,000
Convertible Preferred Stock shares	1,200,000
Issuance Of Convertible Series C Preferred Stock Amount	$ 8,640,000
Chief Executive Officers [Member]
Issuence of preferred stock			70,000,000
Officers compensation			$ 2,100,000

Advances for Convertible Note_2

Advances for Convertible Notes to be Issued (Details Narrative)	6 Months Ended
	Jun. 30, 2024 USD ($)
Advances for Convertible Notes to be Issued
Proceeds from issuance of convertible promissory notes and warrants	$ 695,000

Stockholders Equity (Details)

Stockholders Equity (Details) - $ / shares	6 Months Ended	12 Months Ended
Stockholders Equity (Details) - $ / shares	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Stockholders Equity
Restricted Shares Outstanding, Beginning Balance	70,000,000	70,000,000
Restricted Shares, Granted			70,000,000
Restricted Shares, Cancelled	(65,000,000)
Restricted Shares Outstanding, Ending Balance	5,000,000	70,000,000	70,000,000
Weighted Average Grant Price, Beginning Balance	$ 0.03	$ 0.03	$ 0
Weighted Average Grant Price, Granted	0	0	0.03
Weighted Average Grant Price, Vested	0	0	0
Weighted Average Grant Price, Cancelled	0.03
Weighted Average Grant Price, Ending Balance	$ 0.03	$ 0.03	$ 0.03

Stockholders Equity (Details Na

Stockholders Equity (Details Narrative)			1 Months Ended	3 Months Ended				6 Months Ended		12 Months Ended
Stockholders Equity (Details Narrative)	Apr. 05, 2023 shares	Jun. 07, 2022 shares	Apr. 13, 2022 USD ($) shares	Jun. 30, 2024 USD ($) $ / shares shares	Mar. 31, 2024 USD ($) shares	Jun. 30, 2023 USD ($) shares	Mar. 31, 2023 USD ($) shares	Jun. 30, 2024 USD ($) integer $ / shares shares	Jun. 30, 2023 USD ($)	Dec. 31, 2023 USD ($) integer $ / shares shares	Dec. 31, 2022 USD ($) $ / shares shares	Apr. 22, 2024 shares	Aug. 31, 2023 $ / shares	May 31, 2023 $ / shares	Nov. 01, 2022 shares
Common stock issued for services, shares										600,000
Common stock issued for services, amount \| $				$ 160,000	$ 1,702,000	$ 60,000	$ 86,850	$ 1,862,000	$ 146,850	$ 146,850
Common stock, shares authorized				1,000,000,000				1,000,000,000		1,000,000,000	1,000,000,000
Common stock, shares issued				36,552,150				36,552,150		97,545,388	93,945,388
Common stock, par value \| $ / shares				$ 0.0001				$ 0.0001		$ 0.0001	$ 0.0001
Restricted share issued \| $								$ 70,000,000		$ 70,000,000
Stock payable \| $										120,000	$ 0
Stock cancelled								65,000,000
Stock bassed compensation \| $								$ 2,062,000	$ 146,850	$ 8,966,850	$ 2,100,000
Advisory And Consulting Agreement
Common stock, shares issued				500,000				500,000		500,000
Compensation common shares												250,000
Common stock, valued shares				250,000				250,000
Common stock, shares value not issued \| $				$ 200,000				$ 200,000
Common stock to be issued \| $				290,000				290,000		$ 180,000
Subscription Arrangement [Member]
Subscription received - shares to be issued \| $								$ 500,000		500,000
Issuance Of Convertible Series C Preferred Stock Amount \| $										$ 907,600
Common stock issued upon conversion of Preferred C stock								183,332		273,499
Price \| $ / shares													$ 4	$ 2.40
Board of Director
Issuance of restricted stock award										70,000,000
Common stock, shares issued															250,000
Common stock, shares issued during period								250,000
Common stock, shares issued															250,000
Subscription received - shares to be issued \| $								$ 500,000
Accrued salary \| $										$ 180,000
Common stock to be issued \| $				$ 90,000				$ 90,000
Stock cancelled								65,000,000		2,100,000
Common Stock
Common stock issued for services, shares				250,000	2,000,000	300,000	300,000	2,250,000		600,000
Common stock issued for services, amount \| $				$ 25	$ 200	$ 30	$ 30			$ 60
Issuance of restricted stock award				250,000				250,000
Common stock, shares issued				36,552,150				36,552,150		97,545,388
Common stock issued for services, amount \| $								$ 1,862,000
Settlement debt \| $				$ 1,085,148				$ 1,085,148
Common stock cancelled				65,000,000				65,000,000
Common stock issued upon conversion of Preferred C stock								4,006,762
Convertible Series C Preferred Stock [Member]
Issuance Of Convertible Series C Preferred Stock								50,000		3,000,000	1,000,000
Convertible Preferred Stock Series C
Preferred stock share authorized				5,000,000				5,000,000
Preferred stock, shares issued				2,546,831				2,546,831		2,273,499	950,000
Stock issued during period, share								273,332
Conversion of preferred stock								183,332		150,000	50,000
Stock subscriptions received \| $								$ 696,000		$ 500,000
Description related to consulting services										The Company valued the 1,200,000 shares of Convertible Preferred Stock, as if converted to 24,000,000 shares of common stock, using the quoted stock price of the Company’s common stock at approval date (November 1, 2022), resulting in a value of $8,640,000
Stock payable \| $								$ 500,000
Issuance Of Convertible Series C Preferred Stock	3,000,000	1,000,000	1,000,000					165,000		1,200,000
Subscription received - shares to be issued \| $								$ 500,000		$ 500,000
Shares were not yet issued										183,333
Issuance Of Convertible Series C Preferred Stock Amount \| $			$ 4,200,000							$ 8,640,000
Common stock issued upon conversion of Preferred C stock	150,000	50,000
Preferred Shares [Member]
Preferred stock share authorized				15,000,000				15,000,000		15,000,000
Preferred stock share par value \| $ / shares				$ 0.0001				$ 0.0001		$ 0.0001
Series A Convertible Preferred Stock [Member]
Preferred stock share authorized										10,000,000
Preferred stock, shares issued										10,000,000
Share designate to preferred stock description								On March 29, 2024, the Company amended and restated its Series A Convertible Preferred Stock to designate 10,000,000 shares of its Preferred Stock as Series A Preferred Stock, par value $0.0001, with the following rights and privileges		On March 29, 2024, the Company amended and restated its Series A Convertible Preferred Stock to designate 10,000,000 shares of its Preferred Stock as Series A Preferred Stock, par value $0.0001, with the following rights and privileges
Series A Preferred Stock [Member]
Preferred stock, shares issued				10,000,000				10,000,000		10,000,000
Preferred stock, shares outstanding				10,000,000				10,000,000		10,000,000
Voting of stockholders voting rights \| integer								1,000		1,000

Income Taxes (Details)

Income Taxes (Details) - USD ($)	12 Months Ended
Income Taxes (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Income Taxes
Current Income Tax Expense - federal	$ 0	$ 0
Current Income Tax Expense - state	0	0
Income tax expense benefit	$ 0	$ 0

Income Taxes (Details 1)

Income Taxes (Details 1) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Income Taxes
Net operating loss carryforward	$ 5,780,000	$ 3,770,000
Amortization	(103,000)	(44,000)
Less: Valuation Allowance	(5,677,000)	(3,726,000)
Net deferred tax assets	$ 0	$ 0

Income Taxes (Details 2)

Income Taxes (Details 2)	12 Months Ended
Income Taxes (Details 2)	Dec. 31, 2023	Dec. 31, 2022
Income Taxes
Federal statutory income tax at 21%	21%	21%
Application of a full valuation allowance	(21.00%)	(21.00%)
Provision for income taxes rate	0%	0%

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Income Taxes
Net operating loss carryforward	$ 27.5	$ 17.9

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative) - shares	1 Months Ended	6 Months Ended
Commitments and Contingencies (Details Narrative) - shares	Apr. 22, 2024	Jun. 30, 2024
Royalties, Percentage		10%
Advisory And Consulting Agreement
Compensation common shares	250,000
Description of agreement	the Company entered into an advisory and consulting agreement for a period of 12 months with monthly fees of $14,500, success fees of 4.5% of the total value of any non-financing contract, finder fees of 4.5% of total value of the financing transactions

Concentration (Details)

Concentration (Details)	6 Months Ended		12 Months Ended
Concentration (Details)	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Revenue Customer A Member
Concentration Risk, Percentage	19.36%		32.65%
Revenue Customer B Member
Concentration Risk, Percentage	17.56%		44.19%
Revenue Customer Member
Concentration Risk, Percentage			76.84%	56.39%
Accounts Receivable Customer A Member
Concentration Risk, Percentage			39.78%
Revenue Customer C Member
Concentration Risk, Percentage	13.97%			19.61%
Revenue Customer D Member
Concentration Risk, Percentage	25.08%			19.61%
Revenue Customer E Member
Concentration Risk, Percentage				17.17%
Accounts Receivable Customer B Member
Concentration Risk, Percentage	17%		53.82%
Accounts Receivable Member
Concentration Risk, Percentage	69.87%		93.60%
Accounts Receivable Customer E Member
Concentration Risk, Percentage	15.08%		53.82%
Accounts Receivable Customer C Member
Concentration Risk, Percentage	13.52%
Accounts Receivable Customer D Member
Concentration Risk, Percentage	24.28%		39.77%
Revenue Customer F Member
Concentration Risk, Percentage		53.01%
Revenue Customer G Member
Concentration Risk, Percentage		41.35%
Revenue Member
Concentration Risk, Percentage	75.97%	94.35%

Concentration (Details 1)

Concentration (Details 1)	6 Months Ended		12 Months Ended
Concentration (Details 1)	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Purchase Member
Concentration	75.11%	100%	77.01%	96.67%
Purchase Member \| Supplier Customer A Member
Concentration	15.77%	80.44%	77.01%	96.67%
Purchase Member \| Supplier Customer B Member
Concentration		19.56%
Purchase Member \| Supplier Customer C Member
Concentration	59.35%
Accounts Payble Member
Concentration	0%		0%
Accounts Payble Member \| Supplier Customer A Member
Concentration	0%		0%
Accounts Payble Member \| Supplier Customer B Member
Concentration	0%		0%
Accounts Payble Member \| Supplier Customer C Member
Concentration	0%		0%

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	1 Months Ended	6 Months Ended	12 Months Ended
Subsequent Events (Details Narrative) - USD ($)	Aug. 14, 2024	Jun. 30, 2024	Dec. 31, 2023
Convertible Series C Preferred stock			50,000
Subscription received in cash			$ 165,000
Description of subscription agreement			signed with investors at prices of $2.40 and $6.00 per share
Common stock share issued for consultants services			600,000
Number of preferred shares transaction for stock payable			108,333
July And August 2024 [Member]
Issuance of convertible notes		$ 1,171,000
Issuance of warrant		$ 1,171,000
Convertible Notes [Member] \| Subsequent Event [Member]
Term of maturity	12 months
Interest rate annually	10%
Conversion price description	(i) $0.40 or (ii) a 30% discount to the price of shares issued in connection with a Qualified Financing
Exercise price	$ 0.50
Expiry period of warrant after issuance	5 years
Proceeds from advance for issuance of warrants	$ 695,000
Debt and Accrued Interest [Member]
Common stock share conversion			456,762
Director [Member]
Common stock share issued			250,000
MFB Board [Member]
Common stock share issued for advisory fees			1,150,000
consultants [Member]
Common stock share issued for consultants services			1,900,000
Chief Executive Officer [Member]
Common stock share cancelled			65,000,000
Consultants [Member] \| Series C Preferred Shares [Member]
Common stock share issued for consultants services			40,000