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INTANGIBLE ASSETS | 12 Months Ended
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Dec. 31, 2025
Goodwill and Intangible Assets Disclosure [Abstract] |
INTANGIBLE ASSETS | NOTE 7. INTANGIBLE ASSETS On April 25, 2025, the Company entered into a Stock Purchase Agreement with the shareholders of Boats and Buyers, Inc. (the “Acquiree”), pursuant to which the Company acquired 100% of the issued and outstanding shares of the Acquiree, including all related websites (including www.boatscollective.com) and intellectual property assets. The total consideration for the acquisition was $632,911, consisting of $150,000 in cash and 100,000 shares of the Company’s common stock valued at $3.50 per share. Included in the purchase price is a gross-up for the tax component which is equal to $132,911. The transaction has been accounted for as an asset acquisition. As substantially all of the fair value of the gross assets acquired is concentrated in a group of similar identifiable assets—specifically, website and related intellectual property — the purchase price was allocated to intangible assets. As a result, an intangible asset of $632,911 was recognized. The common stock related to this acquisition has not been issued and therefore recorded as a Common Stock Payable on the consolidated balance sheet as of December 31, 2025. SCHEDULE OF INTANGIBLE ASSETS
|  | Estimated Useful Life (years) |  |  | December 31, 2025 |  |  | December 31, 2024 |
Website and intellectual property |  |  | 5 |  |  | $ | 632,911 |  |  | $ | - |
Software(1) |  |  |  |  |  |  | 22,432 |  |  |  | - |
Accumulated amortization |  |  |  |  |  |  | (94,937 | ) |  |  | - |
Net book value |  |  |  |  |  | $ | 560,406 |  |  | $ | - |
(1) |  | Software has not yet been placed in service and therefore is not subject to amortization
Amortization of the intangible asset during the years ended December 31, 2025 was $94,937. There were no intangible assets in 2024 and therefore there was no amortization expense. The future amortization of the intangible asset is as follows: SCHEDULE OF FUTURE AMORTIZATION OF THE INTANGIBLE ASSET
Calendar Year |  | Amount |
2026 |  | $ | 149,014 |
2027 |  |  | 126,582 |
2028 |  |  | 126,582 |
2029 |  |  | 126,582 |
2030 |  |  | 31,646 |
Total Intangible Asset Amortization |  | $ | 560,406 |

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