v3.25.4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Dec. 31, 2024
Aspire Biopharma Inc [Member] |
SCHEDULE OF RESTATEMENT CONSOLIDATED FINANCIAL STATEMENTS | The effect of the restatement of the Balance Sheets for December 31, 2023, is as follows: SCHEDULE OF RESTATEMENT CONSOLIDATED FINANCIAL STATEMENTS
|  | As Previously Reported |  |  | Restated |  |  | Effect of the |
|  | December 31, 2023 |  |  | December 31, 2023 |  |  | Restatement |
ASSETS: |  |  |  |  |  |  |  |  |  |  |  |
Current Assets: |  |  |  |  |  |  |  |  |  |  |  |
Cash |  | $ | 11,174 |  |  | $ | 11,174 |  |  | $ | - |
Prepaid Expenses |  |  | 35,000 |  |  |  | 35,000 |  |  |  | - |
Total Current Assets |  |  | 46,174 |  |  |  | 46,174 |  |  |  | - |
Total Assets |  | $ | 46,174 |  |  | $ | 46,174 |  |  | $ | - |
LIABILITIES AND STOCKHOLDERS’ EQUITY: |  |  |  |  |  |  |  |  |  |  |  |
Current Liabilities: |  |  |  |  |  |  |  |  |  |  |  |
Accounts Payable |  | $ | 172,773 |  |  | $ | 172,773 |  |  | $ | - |
Short-term loans from shareholders |  |  | 360,636 |  |  |  | 360,636 |  |  |  | - |
Other Current Liabilities |  |  | 626 |  |  |  | 626 |  |  |  | - |
Total Current Liabilities |  |  | 534,035 |  |  |  | 534,035 |  |  |  | - |
Total Long-Term Liabilities |  |  | - |  |  |  | - |  |  |  | - |
Total Liabilities |  | $ | 534,035 |  |  | $ | 534,035 |  |  | $ | - |
Stockholders Equity: |  |  |  |  |  |  |  |  |  |  |  |
Common stock - Par Value $0.001 |  |  | 221,500 |  |  |  | 22,000 |  |  |  | (199,500 | )
Additional paid-in-capital |  |  | 758,000 |  |  |  | 957,500 |  |  |  | 199,500 |
Accumulated Deficit |  |  | (1,467,361 | ) |  |  | (1,467,361 | ) |  |  | - |
Total Equity |  |  | (487,861 | ) |  |  | (487,861 | ) |  |  | - |
TOTAL LIABILITIES AND EQUITY |  | $ | 46,174 |  |  | $ | 46,174 |  |  | $ | - |

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- Definition Tabular disclosure of prior period adjustments to previously issued financial statements including (1) the effect of the correction on each financial statement line item and any per-share amounts affected for each prior period presented (2) the cumulative effect of the change on retained earnings or other appropriate components of equity or net assets in the statement of financial position, as of the beginning of the earliest period presented, and (3) the effect of the prior period adjustments (both gross and net of applicable income tax) on the net income of each prior period presented in the entity's annual report for the year in which the adjustments are made. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org/1943274/2147483443/250-10-50-7 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 8 -Publisher FASB -URI https://asc.fasb.org/1943274/2147483443/250-10-50-8 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147483443/250-10-50-9 + Details
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