Form 10-Q/A - Quarterly report [Sections 13 or 15(d)]: [Amend]

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q/A

(Amendment No.1)

☒	QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended September 30, 2024

☐	TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from ________to ________.

Commission File Number 000-56565

ONEMETA INC.

(Exact name of registrant as specified in its charter)

Nevada

20-5150818

(State or other jurisdiction of

incorporation or organization)

(IRS Employer

Identification No.)

450 South 400 Esat, Suite 200, Bountiful, UT 84010

(Address of principal executive offices, including zip code)

Registrant’s telephone number, including area code: (702) 550-0122

Securities registered pursuant to Section 12(b) of the Act:

Title of each class		Trading Symbol		Name of exchange on which registered
None.

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports) and (2) has been subject to filing requirements for the past 90 days. Yes ☒ No ☐

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes ☒ No ☐

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

Large Accelerated Filer ☐

Accelerated Filer ☐

Non-Accelerated Filer ☒

Smaller Reporting Company ☒

Emerging Growth Company ☒

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No ☒

Indicate the number of shares outstanding of each of the Registrant’s classes of common stock, as of the latest practicable date.

Title or class		Shares outstanding as of September 30, 2024
Common Stock, $0.001 par value		33,964,960

Series A Preferred, $0.001 par value		2,068

Series B-1 Convertible Preferred, $0.001 par value		8,619,420

Explanatory Note

This Amendment No. 1 to Form 10-Q (this “Amendment” or “Amendment No. 1”) amends the Quarterly Report on Form 10-Q for the period ended September 30, 2024 originally filed on November 13, 2024 (the “Original Filing”) by OneMeta, Inc., a Nevada corporation (“ONEI,” the” Company,” “we,” or “us”). We are filing this Amendment to restate our financial statements as of and for the periods ending June 30, 2023 and September 30, 2023 (collectively, the “Previous Financial Statements”). The Previous Financial Statements are restated to correct the valuation of additional shares issued for prior year software acquisition on May 2, 2023.

The impact of this error is limited to the Company’s results of operation, loss per share, and the error did not impact the Company’s revenue, or net equity. The error has not resulted in any change to the Company’s business plan or operations and does not impact any regulatory requirements or management compensation.

This Amendment does not reflect events occurring after the filing of our Original Filing, or modify or update those disclosures, except as disclosed in our financial statement footnote subsequent event disclosures. The following sections of our Original Filing have been amended:

● Part I – Item 1 - Financial Information of our Original Filing has been amended; and

● Part II - Item 4 - Controls and Procedures

This Amendment has been signed as of a current date and all certifications of our Chief Executive Officer and Chief Financial Officer are given as of a current date. Accordingly, this Amendment should be read in conjunction with our filings made with the Securities and Exchange Commission subsequent to the filing of the Original Filing.

TABLE OF CONTENTS

PART I.	FINANCIAL INFORMATION	3

Item 1.	Financial Statements (Unaudited)	3

	Balance Sheets	3

	Statements of Operations	4

	Statements of Changes in Stockholders’ Equity (Deficit)	5

	Statements of Cash Flows	6

	Notes to Financial Statements (Unaudited)	7

Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	17

Item 4.	Controls and Procedures	23

PART II.	OTHER INFORMATION	24

Item 1.	Legal Proceedings	24

Item 1A.	Risk Factors	24

Item 6.	Exhibits	25

SIGNATURES		26

PART I - FINANCIAL INFORMATION

ITEM 1. FINANCIAL STATEMENTS

ONEMETA INC.

BALANCE SHEETS

(Unaudited)

	September 30, 2024			December 31, 2023

ASSETS
Current assets:
Cash	$	24,254		$	1,129,935
Accounts receivable		6,160			6,935
Prepaid and other current assets		16,192			6,820
Total current assets		46,606			1,143,690

Total assets	$	46,606		$	1,143,690

LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)
Current liabilities:
Accounts payable	$	583,152		$	522,917
Accrued expenses		23,031			-
Accrued expenses, related party		471,658			281,012
Accrued expenses		471,658			281,012
Deferred revenue		16,000			-
Note payable, related party		221,990			221,990
Senior secured notes payable, related party		549,000			-
Total current liabilities		1,864,831			1,025,919
Total liabilities		1,864,831			1,025,919

Commitments and contingencies		-			-

STOCKHOLDERS’ EQUITY (DEFICIT)
Preferred stock, $0.001 par value, 50,000,000 shares authorized,
Series A preferred stock, $0.001 par value, 2,068 shares authorized, 2,068 issued and outstanding		2			2
Series B-1 convertible preferred stock, $0.001 par value, 8,619,420 shares authorized, 8,619,420 shares issued and outstanding		862			862
Preferred stock, value		862			862
Common stock, $0.001 par value, 500,000,000 shares authorized, 33,964,960 and 32,995,460 shares issued and outstanding, respectively		33,965			32,996
Additional paid in capital		34,998,705			33,992,707
Accumulated deficit		(36,851,759	)		(33,908,796	)
Total stockholders’ equity (deficit)		(1,818,225	)		117,771
Total liabilities and stockholders’ equity (deficit)	$	46,606		$	1,143,690

See accompanying notes to the unaudited financial statements.

ONEMETA INC.

STATEMENTS OF OPERATIONS

(Unaudited)

	Three months ended			Three months ended			Nine months ended			Nine months ended
	September 30, 2024			September 30, 2023			September 30, 2024			September 30, 2023
										As Restated
Revenue	$	3,478		$	9,162		$	14,354		$	57,124
Total revenue		3,478			9,162			14,354			57,124

Operating expenses:
Research and development		202,168			203,588			653,732			540,092
General and administrative		537,164			515,146			1,672,388			3,455,292
Advertising and marketing		25,336			71,253			78,809			161,038
Legal and professional		139,600			265,893			491,733			387,809

Total operating expenses		904,268			1,055,880			2,896,662			4,544,231

Loss from operations		(900,790	)		(1,046,718	)		(2,882,308	)		(4,487,107	)

Other expense:

Interest expense		(34,563	)		(10,990	)		(60,655	)		(31,462	)

Total other expense		(34,563	)		(10,990	)		(60,655	)		(31,462	)

Net loss	$	(935,353	)	$	(1,057,708	)	$	(2,942,963	)	$	(4,518,569	)

Net loss per common share:
Basic	$	(0.03	)	$	(0.03	)	$	(0.09	)	$	(0.16	)
Diluted	$	(0.03	)	$	(0.03	)	$	(0.09	)	$	(0.16	)

Weighted average common shares outstanding:
Basic		33,721,004			30,224,461			33,312,494			27,820,812
Diluted		33,721,004			30,224,461			33,312,494			27,820,812

See accompanying notes to the unaudited financial statements.

ONEMETA INC.

STATEMENTS OF CHANGES IN STOCKHOLDERS’ EQUITY (DEFICIT)

For the nine months ended September 30, 2024 and 2023

(Unaudited)

	Shares			Amount			Shares		Amount		Shares		Amount		Shares		Amount		capital		Deficit			Total
	Series B-1 Convertible Preferred Stock						Series A Preferred Stock				Series B-1 Convertible Preferred Stock				Common Stock				Additional paid-in		Accumulated
	Shares			Amount			Shares		Amount		Shares		Amount		Shares		Amount		capital		Deficit			Total

Balance, December 31, 2023		-		$	-			2,068	$	2		8,619,420	$	862		32,995,460	$	32,996	$	33,992,707	$	(33,908,796	)	$	117,771
Common shares issued for cash		-			-			-		-		-		-		87,500		87		34,913		-			35,000
Stock based compensation		-			-			-		-		-		-		-		-		84,663		-			84,663
Contributed capital		-			-			-		-		-		-		-		-		4,448		-			4,448
Imputed interest		-			-			-		-		-		-		-		-		1,665		-			1,665
Net loss		-			-			-		-		-		-		-		-		-		(937,097	)		(937,097	)
Balance, March 31, 2024		-			-			2,068		2		8,619,420		862		33,082,960		33,083		34,118,396		(34,845,893	)		(693,550	)
Common shares issued for cash		-			-			-		-		-		-		582,000		582		465,018		-			465,600
Stock based compensation		-			-			-		-		-		-		-		-		92,338		-			92,338
Imputed interest		-			-			-		-		-		-		-		-		1,665		-			1,665
Net loss		-			-			-		-		-		-		-		-		-		(1,070,513	)		(1,070,513	)
Balance, June 30, 2024		-			-			2,068		2		8,619,420		862		33,664,960		33,665		34,677,417		(35,916,406	)		(1,204,460	)
Common shares issued for cash		-			-			-		-		-		-		300,000		300		224,700		-			225,000
Stock based compensation		-			-			-		-		-		-		-		-		94,923		-			94,923
Imputed interest		-			-			-		-		-		-		-		-		1,665		-			1,665
Net loss		-			-			-		-		-		-		-		-		-		(935,353	)		(935,353	)
Balance, September 30, 2024		-		$	-			2,068	$	2		8,619,420	$	862		33,964,960	$	33,965	$	34,998,705	$	(36,851,759	)	$	(1,818,225	)

Balance, December 31, 2022		5,673,346		$	4,016,616			2,068	$	2		-	$	-		24,983,593	$	24,984	$	24,156,001	$	(27,761,733	)		(3,580,746	)
Common shares issued for cash		-			-			-		-		-		-		437,500		437		174,563		-			175,000
Stock based compensation		-			-			-		-		-		-		30,000		30		11,970		-			12,000
Imputed interest		-			-			-		-		-		-		-		-		1,665		-			1,665
Net loss		-			-			-		-		-		-		-		-		-		(542,413	)		(542,413	)
Balance, March 31, 2023		5,673,346			4,016,616			2,068		2		-		-		25,451,093		25,451		24,344,199		(28,304,146	)		(3,934,494	)
Common shares issued for cash		-			-			-		-		-		-		2,936,667		2,937		1,005,063		-			1,008,000
Additional shares issued for prior year software acquisition		2,946,074			2,085,762			-		-		-		-		1,772,800		1,773		131,187		-			132,960
Stock based compensation		-			-			-		-		-		-		-		-		79,666		-			79,666
Imputed interest		-			-			-		-		-		-		-		-		1,665		-			1,665
Net loss		-			-			-		-		-		-		-		-		-		(2,918,448	)		(2,918,448	)
Balance, June 30, 2023 – As Restated		8,619,420			6,102,378			2,068		2		-		-		30,160,560		30,161		25,561,780		(31,222,594	)		(5,630,651	)
Balance		8,619,420			6,102,378			2,068		2		-		-		30,160,560		30,161		25,561,780		(31,222,594	)		(5,630,651	)
Common shares issued for cash		-			-			-		-		-				437,500		437		174,563		-			175,000
Stock based compensation		-			-			-		-		-		-		50,000		50		54,146		-			54,196
Reclassification of mezzanine equity		(8,619,420	)		(6,102,378	)		-		-		8,619,420		862		-		-		6,101,516		-			6,102,378
Imputed interest		-			-			-		-		-		-		-		-		1,665		-			1,665
Net loss		-			-			-		-		-		-		-		-		-		(1,057,708	)		(1,057,708	)
Balance, September 30, 2023 – As Restated		-		$	-			2,068	$	2		8,619,420	$	862		30,648,060	$	30,648	$	31,893,670	$	(32,280,302	)	$	(355,120	)
Balance		-		$	-			2,068	$	2		8,619,420	$	862		30,648,060	$	30,648	$	31,893,670	$	(32,280,302	)	$	(355,120	)

See accompanying notes to the unaudited financial statements.

ONEMETA INC.

STATEMENTS OF CASH FLOWS

For the nine months ended September 30, 2024 and 2023

(Unaudited)

	September 30, 2024			September 30, 2023
	As Restated
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$	(2,942,963	)	$	(4,518,569	)
Adjustment to reconcile net loss to cash used in operating activities:
Imputed interest		4,995			4,995
Additional shares issued for prior year software acquisition		-			2,218,722
Stock based compensation		271,924			145,862
Amortization		-			293,857
Net change in:
Accounts receivable		775			(12,135	)
Prepaid and other current assets		(9,372	)		-
Accounts payable		318,210			447,693
Accrued expenses		23,031			-
Accrued expenses, related party		(62,881	)		(125,883	)
Deferred revenue		16,000			-

CASH FLOWS USED IN OPERATING ACTIVITIES		(2,380,281	)		(1,545,458	)

CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from senior secured notes payable, related party		549,000			-
Proceeds from issuance of common shares		725,600			1,358,000
Proceeds from advances, related party		72,000			-
Repayment of advances, related party		(72,000	)		-

CASH FLOWS PROVIDED BY FINANCING ACTIVITIES		1,274,600			1,358,000

NET CHANGE IN CASH		(1,105,681	)		(187,458	)
Cash, beginning of period		1,129,935			400,703
Cash, end of period	$	24,254		$	213,245

SUPPLEMENTAL CASH FLOW INFORMATION

Cash paid on interest expense	$	-		$	-
Cash paid for income taxes	$	-		$	-

NON-CASH TRANSACTIONS
Expenses paid on the Company’s behalf	$	257,975		$	352,952
Contributed capital	$	4,448		$	-
Reclassification of mezzanine equity	$	-		$	6,102,378

See accompanying notes to the unaudited financial statements.

OneMeta Inc.

(Formerly OneMeta AI)

Notes to the Financial Statements

(Unaudited)

Note 1. Basis of Presentation

The accompanying unaudited interim financial statements of OneMeta Inc. (“we”, “our”, “OneMeta” or the “Company”) have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission (“SEC”) and should be read in conjunction with the financial statements and notes thereto contained in the Company’s fiscal 2023 financial statements. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the interim periods presented have been reflected herein. The results of operations for our interim periods are not necessarily indicative of the results to be expected for the full year. Notes to the financial statements that would substantially duplicate the disclosure contained in the financial statements for fiscal 2023, have been omitted.

OneMeta was originally incorporated as Promotions on Wheels Holdings, Inc., a Nevada corporation, on July 3, 2006. On December 26, 2008, the name of the Company was changed to Blindspot Alert, Inc. On September 11, 2009, the Company’s name was changed to WebSafety, Inc. On March 23, 2021, the Company’s name was changed to VeriDetx Corp. On June 8, 2021, the Company’s name was changed to WebSafety, Inc. On July 10, 2022, the Company’s name was changed to OneMeta AI. On June 20, 2023, the Company’s name was changed to OneMeta Inc.

Note 2. Summary of Significant Accounting Policies

Use of Estimates

In preparing financial statements in conformity with accounting principles generally accepted in the United States of America, management is required to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates in the accompanying financial statements involving the valuation of common stock and stock based compensation.

Cash and Cash Equivalents

Cash equivalents include all highly liquid investments with original maturities of three months or less.

Accounts Receivable

Accounts receivable are comprised of unsecured amounts due from customers. The Company carries its accounts receivable at their face amounts less an allowance for credit losses. The allowance for credit losses is recognized based on management’s estimate of likely losses per year, based on past experience and review of customer profiles and the aging of receivable balances. As of September 30, 2024 and December 31, 2023, there was no allowance for credit losses.

Property and Equipment

Property and equipment are valued at cost. Additions are capitalized and maintenance and repairs are charged to expense as incurred. Depreciation is provided using the straight-line method over the estimated useful lives of the assets as follows:

Schedule of Property and Equipment

		Estimated
Category		Useful Lives
Building and improvements		3 years

Related Parties

The Company follows ASC 850, “Related Party Disclosures,” for the identification of related parties and disclosure of related party transactions.

Fair Value of Financial Instruments

The Company’s financial instruments consist primarily of cash and accounts payable. The carrying values of these financial instruments approximate their respective fair values as they are short-term in nature or carry interest rates that approximate market rates.

Revenue Recognition

The Company recognizes revenue in accordance with ASC Topic 606, Revenue from Contracts With Customers, which was adopted on January 1, 2018 using the modified retrospective method, with no impact to the Company’s comparative financial statements. Revenues are recognized when control of the promised goods or services is transferred to the customer in an amount that reflects the consideration the Company expects to be entitled to in exchange for transferring those goods or services. Revenue is recognized based on the following five step model:

●	Identification of the contract with a customer
●	Identification of the performance obligations in the contract
●	Determination of the transaction price
●	Allocation of the transaction price to the performance obligations in the contract
●	Recognition of revenue when, or as, the Company satisfies a performance obligation

We enter into revenue arrangements in which a customer may purchase a combination of subscriptions, consulting services, training and education. Fully hosted subscription services (“SaaS”) allow customers to access hosted software during the contractual term without taking possession of the software.

We recognize revenue ratably over the contractual service term for hosted services that are priced based on a committed number of transactions where the delivery and consumption of the benefit of the services occur evenly over time, beginning on the date the services associated with the committed transactions are first made available to the customer and continuing through the end of the contractual service term. Over-usage fees and fees based on the actual number of transactions are billed in accordance with contract terms as these fees are incurred and are included in the transaction price of an arrangement as variable consideration. Revenue based on per-minute or per-word basis, where invoicing is aligned to the pattern of performance, customer benefit and consumption, are typically accounted for utilizing the “as-invoiced” practical expedient. Revenue for subscriptions sold as a fee per period is recognized ratably over the contractual term as the customer simultaneously receives and consumes the benefit of the underlying service.

Licenses for software may be purchased as a subscription for a fixed period of time or based on usage. Revenue from licenses is recognized at the point in time the software is available to the customer, provided all other revenue recognition criteria are met, and classified as revenue on our Statements of Operations. Our interpretation or translation services fees are based on a per-minute or per-word basis, are typically accounted for utilizing the “as-invoiced” practical expedient.

Our services are comprised primarily of fees related to training, and education for certain licenses that are recognized at a point in time. Training and education revenues are recognized as the services are performed.

Disaggregation of revenues

The Company disaggregates revenue between subscription and license revenue and training and education revenue.

Schedule of Disaggregation of Revenue

	Three Months Ended September 30, 2024		Three Months Ended September 30, 2023		Nine Months Ended September 30, 2024		Nine Months Ended September 30, 2023
Subscription and license revenue	$	-	$	3,387	$	10,876	$	44,674
Training and education		3,478		5,775		3,478		12,450
Total revenue	$	3,478	$	9,162	$	14,354	$	57,124

Deferred Revenue

Deferred revenue includes service and support contracts and represents the undelivered performance obligation of agreements that are typically for one year or less. As of September 30, 2024 and 2023, deferred revenue was $16,000 and $0, respectively.

Basic and Diluted Loss Per Share

Basic loss per common share is computed by dividing the net loss available to common shareholders by the weighted-average number of common shares outstanding during the period. Diluted loss per common share is determined using the weighted-average number of common shares outstanding during the period, adjusted for the dilutive effect of common stock equivalents. In periods when losses are reported, the weighted-average number of common shares outstanding excludes common stock equivalents, because their inclusion would be anti-dilutive. Accordingly, the number of weighted average shares outstanding, as well as the amount of net loss per share are presented for basic and diluted per share calculations for the nine months ended September 30, 2024 and 2023, reflected in the accompanying statement of operations.

Recent Accounting Pronouncements

The Company does not believe that any recently issued effective pronouncements, or pronouncements issued but not yet effective, if adopted, would have a material effect on the accompanying financial statements.

Note 3. Restatement of Previously Issued Unaudited Interim Financial Statements

In the course of preparing its fiscal year 2024 financial statements and reviewing comments from the Securities and Exchange Commission in relation to its Annual Report on Form 10-K for the year ended December 31, 2023, the Company identified errors in the financial statements for the its unaudited financial statements for the periods ended June 30, 2024, and September 30, 2024(the “Interim Periods” or the “Affected Periods”). The errors pertain to overstatements in general and administrative expenses and additional paid in capital amounting to $576,160 the six months ended June 30, 2023 and the nine months ended September 30, 2023 resulting from the Company using the stock price from the most recent offering rather than the market price.

The Company assessed the materiality of these misstatements on prior periods’ financial statements in accordance with SEC Staff Accounting Bulletin (“SAB”) No. 99, Materiality, codified in ASC 250 (“ASC 250”), Presentation of Financial Statements, and concluded that these misstatements were not material to any prior annual or interim periods. Accordingly, in accordance with ASC 250 (SAB No. 108, Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements).

A reconciliation from the amounts previously reported for the Affected Periods to the restated amounts in the Restated Financial Statements is provided for the impacted financial statement line items below for the balance sheets as of June 30, 2023 and September 30, 2023. The amounts labeled “Restatement Adjustments” represent the effects of the Restatement Adjustments.

The Restatement Adjustments for the periods ending June 30, 2023, September 30, 2023 can be found in the Company’s amended Form 10-Q for the nine months ending September 30, 2023, filed on December 13, 2024.

	As Reported			Adjustment			As Restated
Balance Sheet (Unaudited)	As of June 30, 2023
	As Reported			Adjustment			As Restated

Additional paid in capital	$	26,137,940		$	(576,160	)	$	25,561,780
Accumulated deficit	$	(31,798,754	)	$	576,160		$	(31,222,594	)

	As Reported			Adjustment			As Restated

Balance Sheet (Unaudited)	As of September 30, 2023
	As Reported			Adjustment			As Restated

Additional paid in capital	$	32,469,830		$	(576,160	)	$	31,893,670
Accumulated deficit	$	(32,856,462	)	$	576,160		$	(32,280,302	)

	As Reported			Adjustment			As Restated
Statement of Operations (Unaudited)	For the six months ended June 30, 2023
	As Reported			Adjustment			As Restated

General and administrative	$	3,516,306		$	(576,160	)	$	2,940,146
Total operating expenses		4,064,511			(576,160	)		3,488,351
Loss from operations		(4,016,549	)		576,160			(3,440,389	)
Net loss		(4,037,021	)		576,160			(3,460,861	)
Loss per share - basic and diluted	$	(0.15	)	$	0.02		$	(0.13	)

	As Reported			Adjustment			As Restated
Statement of Operations (Unaudited)	For the nine months ended September 30, 2023
	As Reported			Adjustment			As Restated

General and administrative	$	4,031,452		$	(576,160	)	$	3,455,292
Total operating expenses		5,120,391			(576,160	)		4,544,231
Loss from operations		(5,063,267	)		576,160			(4,487,107	)
Net loss		(5,094,729	)		576,160			(4,518,569	)
Loss per share - basic and diluted		(0.18	)		0.02			(0.16	)

	As Reported			Adjustment			As Restated
Statement of Cash Flows (Unaudited)	For the six months ended June 30, 2023
	As Reported			Adjustment			As Restated

Cash Flows from Operating Activities:
Net loss	$	(4,037,021	)	$	576,160		$	(3,460,861	)
Additional shares issued for prior year software acquisition		2,794,882			(576,160	)		2,218,722
Net cash used in operating activities	$	(960,625	)	$	–		$	(960,625	)

	As Reported			Adjustment			As Restated
Statement of Cash Flows (Unaudited)	For the nine months ended September 30, 2023
	As Reported			Adjustment			As Restated

Cash Flows from Operating Activities:
Net loss	$	(5,094,729	)	$	576,160		$	(4,518,569	)
Additional shares issued for prior year software acquisition		2,794,882			(576,160	)		2,218,722
Net cash used in operating activities	$	(1,545,458	)	$	–		$	(1,545,458	)

Note 4. Going Concern

These financial statements have been prepared in accordance with generally accepted accounting principles applicable to a going concern, which assumes that the Company will be able to meet its obligations and continue its operations for its next fiscal year. Realization values may be substantially different from carrying values as shown and these financial statements do not give effect to adjustments that would be necessary to the carrying values and classification of assets and liabilities should the Company be unable to continue as a going concern. As of September 30, 2024, the Company had not yet achieved profitable operations and expects to incur further losses in the development of its business, all of which raise substantial doubt about the Company’s ability to continue as a going concern. The Company’s ability to continue as a going concern is dependent upon its ability to generate future profitable operations and/or to obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. Management has no formal plan in place to address this concern but considers that the Company will be able to obtain additional funds by equity financing and/or related party advances, however, there is no assurance of additional funding being available.

Note 5. Related Party Transactions

Advances, related party

During the nine months ended September 30, 2024, Mr. Day advanced the Company $72,000 and was repaid $72,000. The advances are unsecured, non-interest bearing and are payable on demand. As of September 30, 2024, the advances, related party balance owed to Mr. Day were $0.

Expense paid on the Company’s behalf

During the nine months ended September 30, 2024 and 2023, Mr. Day paid $249,113 and $352,952 of expenses on the Company’s behalf and was repaid $213,042 and $262,850, respectively. As of September 30, 2024 and December 31, 2023, the balance owed to Mr. Day was $40,408 and $4,337, respectively.

During the nine months ended September 30, 2024, Mr. Leal paid $8,862 of expenses on the Company’s behalf. As of September 30, 2024, the balance owed to Mr. Leal was $8,862.

Founder note

Rowland Day, the Company’s prior CEO agreed to provide the necessary working capital for the Company’s business. At the end of each calendar quarter the convertible promissory note is adjusted based upon the funds provided. The convertible promissory note bears interest at 5% and was originally convertible into Series B-1 preferred stock at the rate of $0.10 per share. On October 1, 2023, with no consideration given, Mr. Day agreed to waive the convertible feature on the note payable, related party. During the nine months ended September 30, 2024 and 2023, this Company recorded imputed interest expense of $4,995.

As of September 30, 2024 and December 31, 2023, the note payable, related party principal balance was $221,990, with accrued interest of $41,623 and $33,299, respectively.

Senior secured notes payable

On May 10, 2024, the Company (the “Grantor”) entered into a secured promissory note payable for $225,000 with Rowland Day (the “Lender”). The note is secured by the assets of the Company and will accrue interest at the rate of 14% per annum. The note is payable on demand. If the Lender does not demand payment, the note matures the earlier of; (i) November 10, 2024, (ii) the closing of a minimum of $500,000 in a subsequent financing of either debt or equity; (iii) a subsequent registration statement with minimum proceeds of one million dollars ($1,000,000) is received by the Company; and /or (iv) a change in control transaction occurs in which the collective ownership of Saul Leal and Holder is reduced to less than fifty percent (50%) or Holder’s ownership is reduced to less than thirty-five percent (35%) (any such date, or transaction shall be the maturity date). The Company will not hereafter create, incur, assume, or suffer to exist any mortgage, pledge, hypothecation, assignment, security interest, encumbrance, lien (statutory or other), preference, priority, of other security agreement or preferential arrangement of any kind or nature whatsoever (including any conditional sale or other title retention agreement and any financing lease) (each a “Lien”) upon any of its property, revenue, or assets, whether now owned or hereafter acquired without the written consent of Holder. The Company shall cross-default in the payment when due, or otherwise default in performance, after the expiration of any applicable grace period, of any amount payable under existing corporate obligations, or any other obligations of the Company for money borrowed (including capital leases and purchase money financing) in excess of $10,000, or there occurs any event of default or similar circumstance or event entitling the holder thereof to accelerate the obligations thereunder or to exercise rights and remedies, prior to the payment in full of the obligations. If any Event of Default occurs and continues for a period that exceeds ten (10) days, Holder may by written election, elect to either (i) declare the Note immediately due and payable, or (ii) receive 1,000,000 warrants with an exercise price of $0.01 per share which shall have a term of 5 years. To secure the prompt and complete payment of all Secured Obligations, for value received and pursuant to the Note, the Grantor hereby grants, assigns and transfers to the Lender a security interest in and to all of the Grantor’s assets. At the time any Collateral becomes subject to a security interest of the Lender hereunder, unless the Lender shall otherwise consent, the Grantor shall be deemed to have represented and warranted that (a) the Grantor is the lawful owner of such Collateral or has the power to transfer the Collateral and have the right and authority to subject the same to the security interest of the Lender.

On June 12, 2024, the Company (the “Grantor”) entered into a secured promissory note payable for $216,000 with Rowland Day (the “Lender”). The note is secured by the assets of the Company and will accrue interest at the rate of 14% per annum. The note is payable on demand. If the Lender does not demand payment, the note matures the earlier of; (i) December 12, 2024, (ii) the closing of a minimum of $500,000 in a subsequent financing of either debt or equity; (iii) a subsequent registration statement with minimum proceeds of one million dollars ($1,000,000) is received by the Company; and /or (iv) a change in control transaction occurs in which the collective ownership of Saul Leal and Holder is reduced to less than fifty percent (50%) or Holder’s ownership is reduced to less than thirty-five percent (35%) (any such date, or transaction shall be the maturity date) . The Company will not hereafter create, incur, assume, or suffer to exist any mortgage, pledge, hypothecation, assignment, security interest, encumbrance, lien (statutory or other), preference, priority, of other security agreement or preferential arrangement of any kind or nature whatsoever (including any conditional sale or other title retention agreement and any financing lease) (each a “Lien”) upon any of its property, revenue, or assets, whether now owned or hereafter acquired without the written consent of Holder. The Company shall cross-default in the payment when due, or otherwise default in performance, after the expiration of any applicable grace period, of any amount payable under existing corporate obligations, or any other obligations of the Company for money borrowed (including capital leases and purchase money financing) in excess of $10,000, or there occurs any event of default or similar circumstance or event entitling the holder thereof to accelerate the obligations thereunder or to exercise rights and remedies, prior to the payment in full of the obligations. If any Event of Default occurs and continues for a period that exceeds ten (10) days, Holder may by written election, elect to either (i) declare the Note immediately due and payable, or (ii) receive 1,000,000 warrants with an exercise price of $0.01 per share which shall have a term of 5 years. To secure the prompt and complete payment of all Secured Obligations, for value received and pursuant to the Note, the Grantor hereby grants, assigns and transfers to the Lender a security interest in and to all of the Grantor’s assets. At the time any Collateral becomes subject to a security interest of the Lender hereunder, unless the Lender shall otherwise consent, the Grantor shall be deemed to have represented and warranted that (a) the Grantor is the lawful owner of such Collateral or has the power to transfer the Collateral and have the right and authority to subject the same to the security interest of the Lender.

On August 12, 2024, the Company (the “Grantor”) entered into a secured promissory note payable for $80,000 with Rowland Day (the “Lender”). The note is secured by the assets of the Company and will accrue interest at the rate of 14% per annum. The note is payable on demand. If the Lender does not demand payment, the note matures the earlier of; (i) February 12, 2025, (ii) the closing of a minimum of $500,000 in a subsequent financing of either debt or equity; (iii) a subsequent registration statement with minimum proceeds of one million dollars ($1,000,000) is received by the Company; and /or (iv) a change in control transaction occurs in which the collective ownership of Saul Leal and Holder is reduced to less than fifty percent (50%) or Holder’s ownership is reduced to less than thirty-five percent (35%) (any such date, or transaction shall be the maturity date) . The Company will not hereafter create, incur, assume, or suffer to exist any mortgage, pledge, hypothecation, assignment, security interest, encumbrance, lien (statutory or other), preference, priority, of other security agreement or preferential arrangement of any kind or nature whatsoever (including any conditional sale or other title retention agreement and any financing lease) (each a “Lien”) upon any of its property, revenue, or assets, whether now owned or hereafter acquired without the written consent of Holder. The Company shall cross-default in the payment when due, or otherwise default in performance, after the expiration of any applicable grace period, of any amount payable under existing corporate obligations, or any other obligations of the Company for money borrowed (including capital leases and purchase money financing) in excess of $10,000, or there occurs any event of default or similar circumstance or event entitling the holder thereof to accelerate the obligations thereunder or to exercise rights and remedies, prior to the payment in full of the obligations. If any Event of Default occurs and continues for a period that exceeds ten (10) days, Holder may by written election, elect to either (i) declare the Note immediately due and payable, or (ii) receive 1,000,000 warrants with an exercise price of $0.01 per share which shall have a term of 5 years. To secure the prompt and complete payment of all Secured Obligations, for value received and pursuant to the Note, the Grantor hereby grants, assigns and transfers to the Lender a security interest in and to all of the Grantor’s assets. At the time any Collateral becomes subject to a security interest of the Lender hereunder, unless the Lender shall otherwise consent, the Grantor shall be deemed to have represented and warranted that (a) the Grantor is the lawful owner of such Collateral or has the power to transfer the Collateral and have the right and authority to subject the same to the security interest of the Lender.

On August 27, 2024, the Company (the “Grantor”) entered into a secured promissory note payable for $5,000 with Rowland Day (the “Lender”). The note is secured by the assets of the Company and will accrue interest at the rate of 14% per annum. The note is payable on demand. If the Lender does not demand payment, the note matures on October 31, 2024. The Company will not hereafter create, incur, assume, or suffer to exist any mortgage, pledge, hypothecation, assignment, security interest, encumbrance, lien (statutory or other), preference, priority, of other security agreement or preferential arrangement of any kind or nature whatsoever (including any conditional sale or other title retention agreement and any financing lease) (each a “Lien”) upon any of its property, revenue, or assets, whether now owned or hereafter acquired without the written consent of Holder. The Company shall cross-default in the payment when due, or otherwise default in performance, after the expiration of any applicable grace period, of any amount payable under existing corporate obligations, or any other obligations of the Company for money borrowed (including capital leases and purchase money financing) in excess of $10,000, or there occurs any event of default or similar circumstance or event entitling the holder thereof to accelerate the obligations thereunder or to exercise rights and remedies, prior to the payment in full of the obligations. To secure the prompt and complete payment of all Secured Obligations, for value received and pursuant to the Note, the Grantor hereby grants, assigns and transfers to the Lender a security interest in and to all of the Grantor’s assets. At the time any Collateral becomes subject to a security interest of the Lender hereunder, unless the Lender shall otherwise consent, the Grantor shall be deemed to have represented and warranted that (a) the Grantor is the lawful owner of such Collateral or has the power to transfer the Collateral and have the right and authority to subject the same to the security interest of the Lender.

On September 26, 2024, the Company (the “Grantor”) entered into a secured promissory note payable for $23,000 with Rowland Day (the “Lender”). The note is secured by the assets of the Company and will accrue interest at the rate of 14% per annum. The note is payable on demand. If the Lender does not demand payment, the note matures the earlier of; (i) March 26, 2025, (ii) the closing of a minimum of $500,000 in a subsequent financing of either debt or equity; (iii) a subsequent registration statement with minimum proceeds of one million dollars ($1,000,000) is received by the Company; and /or (iv) a change in control transaction occurs in which the collective ownership of Saul Leal and Holder is reduced to less than fifty percent (50%) or Holder’s ownership is reduced to less than thirty-five percent (35%) (any such date, or transaction shall be the maturity date) . The Company will not hereafter create, incur, assume, or suffer to exist any mortgage, pledge, hypothecation, assignment, security interest, encumbrance, lien (statutory or other), preference, priority, of other security agreement or preferential arrangement of any kind or nature whatsoever (including any conditional sale or other title retention agreement and any financing lease) (each a “Lien”) upon any of its property, revenue, or assets, whether now owned or hereafter acquired without the written consent of Holder. The Company shall cross-default in the payment when due, or otherwise default in performance, after the expiration of any applicable grace period, of any amount payable under existing corporate obligations, or any other obligations of the Company for money borrowed (including capital leases and purchase money financing) in excess of $10,000, or there occurs any event of default or similar circumstance or event entitling the holder thereof to accelerate the obligations thereunder or to exercise rights and remedies, prior to the payment in full of the obligations. If any Event of Default occurs and continues for a period that exceeds ten (10) days, Holder may by written election, elect to either (i) declare the Note immediately due and payable, or (ii) receive 1,000,000 warrants with an exercise price of $0.01 per share which shall have a term of 5 years. To secure the prompt and complete payment of all Secured Obligations, for value received and pursuant to the Note, the Grantor hereby grants, assigns and transfers to the Lender a security interest in and to all of the Grantor’s assets. At the time any Collateral becomes subject to a security interest of the Lender hereunder, unless the Lender shall otherwise consent, the Grantor shall be deemed to have represented and warranted that (a) the Grantor is the lawful owner of such Collateral or has the power to transfer the Collateral and have the right and authority to subject the same to the security interest of the Lender.

As of September 30, 2024 and December 31, 2023, the note payable, related party principal balance was $549,000 and $0, with accrued interest of $37,904 and $0, respectively.

Accrued salary and interest

On October 1, 2023, the Company and Mr. Day entered into a settlement and general release agreement. Per the agreement, Mr. Day agreed to settle all accrued salary and interest for service provided prior to September 1, 2022. As a result, the Company recorded a settlement of $351,459 as a contribution to capital during the year ended December 31, 2023. During the nine months ended September 30, 2024, the Company recorded an additional $4,448 as a contribution to capital related to the settlement.

Note 6. Equity

The Company is currently authorized to issue up to 500,000,000 shares of common stock with a par value of $0.001. In addition, The Company is authorized to issue 50,000,000 shares of preferred stock with a par value of $0.001. The specific rights of the preferred stock, when so designated, shall be determined by the board of directors.

On May 1, 2023, the Articles of Incorporation of the Company were amended to increase the authorized B-1 preferred shares to 8,619,420 shares.

Common Stock

On February 6, 2024, the Company issued 87,500 shares of common stock at $0.40 per share and collected $35,000.

During the quarter ended June 30, 2024, the Company issued 582,000 shares of common stock at $0.80 per share and collected $465,600.

During the quarter ended September 30, 2024, the Company issued 300,000 shares of common stock at $0.75 per share and collected $225,000.

Preferred Stock

Series A Convertible Preferred Stock

In April 2008, our board of directors designated 5,000,000 shares of our preferred stock as Series A Convertible Preferred Stock (“Series A”) with a par value of $0.001. On May 1, 2023, the Articles of Incorporation of the Company were amended to decrease the authorized Series A shares to 2,068 shares of Series A. Series A has liquidation and dividend preferences. Each share of Series A has voting rights equal to the amount of shares of common stock into which the Series A is convertible. Each share of Series A is convertible on a 1 to 1.25 common share basis. As of each of September 30, 2024 and December 31, 2023, there were 2,068 shares of Series A issued and outstanding.

Series B-1 Convertible Preferred Stock

In October 2015, our board of directors designated 3,107,438 shares of our preferred stock as Series B-1 Convertible Preferred Stock (“Series B-1”) with the redemption value of $0.70798 per share. Series B-1 has liquidation and dividend preferences. Each share of Series B-1 has voting rights 3.2x (times) that of the number of votes that is equal to the number of common stock into which the Series B-1 are convertible. Each share of Series B-1 is convertible on a 1 to 11 common share basis. The Company’s Articles of Incorporation require 51% of the outstanding votes of the Series B-1 to amend or repeal any incorporation documents that would alter the rights or preferences of Series B-1, alter the authorized number of shares of the series, create or issue any classes of preferred stock senior to the Series B-1, amend the company’s bylaws, or enter into a transaction that would result in a change in control. Series B-1 was included in mezzanine equity on the balance sheet, because it was convertible at the redemption value into a variable number of shares. On May 2, 2023, the Board approved an addendum to the Share Exchange Agreement previously entered into on August 1, 2022, between the Company, Metalanguage, and Saul Leal. The Addendum provided for the additional issuance of 2,946,074 shares of Series B-1 Convertible preferred stock to the sole shareholder of Metalanguage who is also the CEO of the Company, Saul Leal. The Board approved the transaction to better align incentives in connection with our Acquisition of MetaLanguage given Mr. Leal’s importance to the Company in continuing to lead and expand the business acquired from him. On September 30, 2023, the Articles of Incorporation of the Company were amended to remove the redemption right of the Series B-1, which was subsequently reclassified from mezzanine equity to permanent equity on the balance sheet. As of September 30, 2024 and December 31, 2023, there are 8,619,420 shares of Series B-1 issued and outstanding.

Series B-2 Convertible Preferred Stock

In October 2015, our board of directors designated 3,107,438 shares of our preferred stock as Series B-2 Convertible Preferred Stock (“Series B-2”) with a par value of $0.001. On May 1, 2023, the Articles of Incorporation of the Company were amended such that no Series B-2 shares are authorized. Series B-2 have no liquidation or dividend preferences. Each share of Series B-2 has voting rights equal to the amount of shares of common stock the Series A is convertible to and is convertible on a 1 to 1 common share basis and shall automatically be converted into common shares up the Public Offering Closing. As of September 30, 2024 and December 31, 2023, there are no shares of Series B-2 issued and outstanding.

Stock Warrants

The following table summarizes the stock warrant activity for the nine months ended September 30, 2024:

Schedule of Warrant Outstanding

	Warrants		Weighted-Average Exercise Price Per Share
Outstanding, December 31, 2023		350,000	$	1.29
Granted		–		–
Exercised		–		–
Forfeited		–		–
Expired		–		–
Outstanding, September 30, 2024		350,000	$	1.29

As of September 30, 2024 the outstanding and exercisable warrants have a weighted average remaining term of 3.56 with no intrinsic value, respectively.

Stock Options

On January 24, 2024, the board of directors approved the issuance of 750,000 options to a director. The options have a ten-year term at an exercise price of $0.51 and vest in 4 equal annual installments beginning one year from the issuance date. The total fair value of these option grants at issuance was $368,386.The Company valued the stock options using the Black-Scholes model with the following key assumptions: Stock price $0.51, Exercise price $0.51, Term 6.25 years, Volatility 162.68% and Discount rate 4.14%.

On August 5, 2024, the board of directors approved the issuance of 100,000 options to an employee. The options have a five-year term at an exercise price of $0.51. The options vest as follows: (i )50,000 options will become vested and exercisable with respect to 3,125 shares on December 31, 2024, and 3,125 shares at the end of each calendar quarter for years 2025, 2026, 2027, and ending on September 30, 2028, until the 50,000 Options are 100% vested (ii) 12,500 Options will vest over four years on an annual basis when the Participant exceeds annual sales objectives established by the Company for years 2025, 2026, 2027, and 2028, for a total of 50,000 Options. Participant’s sales objectives for the following calendar year will be set by November 15 of the prior year. The total fair value of these option grants at issuance was $39,546.The Company valued the stock options using the Black-Scholes model with the following key assumptions: Stock price $0.51, Exercise price $0.51, Term 3.75 years, Volatility 120.76% and Discount rate 3.62%.

On August 19, 2024, the board of directors approved the issuance of 100,000 options to an employee. The options have a five-year term at an exercise price of $0.51. The Option will become vested and exercisable with respect to 7,500 shares on December 31, 2024, and 7,500 shares at the end of each calendar quarter for years 2025, 2026, 2027 and ending on September 30, 2028 until the Option is 100% vested. The total fair value of these option grants at issuance was $52,021.The Company valued the stock options using the Black-Scholes model with the following key assumptions: Stock price $0.57, Exercise price $0.57, Term 3.75 years, Volatility 117.27% and Discount rate 3.75%.

During the nine months ended September 30, 2024, the Company recognized $271,924 of expense related to outstanding stock options.

The following table summarizes the stock option activity for the nine months ended September 30, 2024:

Schedule of Stock Options

	Options		Weighted-Average Exercise Price Per Share
Outstanding, December 31, 2023		3,645,000	$	0.43
Granted		970,000		0.52
Exercised		–		–
Forfeited		–		–
Expired		–		–
Outstanding, September 30, 2024		4,615,000	$	0.43
Exercisable, September 30, 2024		580,000	$	0.46

As of September 30, 2024, the outstanding and exercisable options have a weighted average remaining term of 4.96 with an intrinsic value of $47,450.

Note 7: Commitments

On July 22, 2024, the Company entered into an Independent Software Vendor Program Agreement (the “Agreement”) with Five9, Inc. (“Five9”), a Delaware corporation. Five9 is a leading provider of intelligent cloud software and applications for contact centers. Pursuant to the Agreement, Five9 granted the Company a non-exclusive, worldwide, royalty-free, non-sublicensable and non-transferable license to access the Five9 developer account with the purpose of integrating the Company’s products and services and becoming an accredited vendor under Five9’s ISV program. The Company has agreed to pay a non-refundable ISV Program participation fee to Five9 for the initial one-year term of the Agreement and for each one-year renewal term thereafter. Further, each party to the Agreement may receive referral fees from the other party for the referral of prospective customers.

One August 22, 2024, the Company entered into a Genesys AppFoundery ISV Partner Agreement with Genesys Cloud Services, Inc. (“Genesys”), a California corporation. Genesys manages the Genesys AppFoundry, a marketplace of solutions that offers Genesys customers a curated selection of integrations and applications. The agreement governs the Company’s non-exclusive participation as an AppFoundry ISV Partner in the Genesys AppFoundry Program. The Company has agreed to pay a non-refundable revenue share to Genesys during the term of the Agreement based on a percentage of the revenue invoiced by the Company or Genesys in connection with the sale of the Company’s software through the AppFoundry marketplace. The agreement may be terminated by either party without cause upon ninety (90) days written notice to the other party.

Note 8: Subsequent Events

On October 8, 2024, the Company entered into an OEM Agreement (the “Agreement”) with inContact, Inc. (“inContact”), a Delaware corporation. inContact is an affiliate of NICE Ltd., a company incorporated in Israel, whose shares are traded on the Tel Aviv Stock Exchange and whose American Depositary Shares are traded on the Nasdaq Global Select Market. NICE is one of the largest customer service companies in the world. Pursuant to the Agreement, inContact will distribute and sell the Company’s OEM solutions, consisting of over-the-phone consecutive AI language translation solutions to customers and inContact will pay fees to the Company based on usage of the Company’s OEM solutions. The Agreement has an exclusivity period of eighteen months and an initial term of three years. Subsequent to September 30, 2024, the Company received $700,000 related to this agreement.

On October 14, 2024, the Company (the “Grantor”) entered into a secured promissory note payable for $80,000 with Rowland Day (the “Lender”). The note is secured by the assets of the Company and will accrue interest at the rate of 14% per annum. The note is payable on demand. If the Lender does not demand payment, the note matures the earlier of; (i) November 13, 2024, (ii) the closing of a minimum of $500,000 in a subsequent financing of either debt or equity; (iii) a subsequent registration statement with minimum proceeds of one million dollars ($1,000,000) is received by the Company; and /or (iv) a change in control transaction occurs in which the collective ownership of Saul Leal and Holder is reduced to less than fifty percent (50%) or Holder’s ownership is reduced to less than thirty-five percent (35%) (any such date, or transaction shall be the maturity date) . The Company will not hereafter create, incur, assume, or suffer to exist any mortgage, pledge, hypothecation, assignment, security interest, encumbrance, lien (statutory or other), preference, priority, of other security agreement or preferential arrangement of any kind or nature whatsoever (including any conditional sale or other title retention agreement and any financing lease) (each a “Lien”) upon any of its property, revenue, or assets, whether now owned or hereafter acquired without the written consent of Holder. The Company shall cross-default in the payment when due, or otherwise default in performance, after the expiration of any applicable grace period, of any amount payable under existing corporate obligations, or any other obligations of the Company for money borrowed (including capital leases and purchase money financing) in excess of $10,000, or there occurs any event of default or similar circumstance or event entitling the holder thereof to accelerate the obligations thereunder or to exercise rights and remedies, prior to the payment in full of the obligations. If any Event of Default occurs and continues for a period that exceeds ten (10) days, Holder may by written election, elect to either (i) declare the Note immediately due and payable, or (ii) receive 1,000,000 warrants with an exercise price of $0.01 per share which shall have a term of 5 years. To secure the prompt and complete payment of all Secured Obligations, for value received and pursuant to the Note, the Grantor hereby grants, assigns and transfers to the Lender a security interest in and to all of the Grantor’s assets. At the time any Collateral becomes subject to a security interest of the Lender hereunder, unless the Lender shall otherwise consent, the Grantor shall be deemed to have represented and warranted that (a) the Grantor is the lawful owner of such Collateral or has the power to transfer the Collateral and have the right and authority to subject the same to the security interest of the Lender.

On October 29, 2024, the Company agreed to issue 1,200,000 options to an employee. The options have a five-year term at an exercise price of $0.75 and vest in 4 equal annual installments beginning one year from the issuance date. The options vest as follows: (i) 600,000 options will become vested and exercisable with respect to 37,500 shares on the last day of each calendar quarter beginning June 30, 2024, and ending on March 31, 2028, until the 600,000 Options are 100% vested. In full satisfaction of the relevant obligation of the Company under the Participant’s employment agreement with the Company, the remaining 600,000 Options will become vested and exercisable as follows until the Option is 100% vested (ii) for a period of four years beginning April 1, 2024, ending March 31 of 2025; April 1, 2025, ending March 31, 2026; April 1, 2026 ending March 31, 2027; and April 1, 2027 ending March 31, 2028, 150,000 Options will vest (subject to meeting certain total new bookings) on March 31 of each year, beginning March 31, 2025. Vesting for each 12-month term is contingent upon Participant exceeding a minimum amount of total new bookings as determined by the Company’s board of directors or their designee. For the 2 first term ending on March 31, 2025. Participant must exceed $5 million of total new bookings for the first vesting of 150,000 options.

ITEM 2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

You should read the following discussion of our financial condition and results of operations in conjunction with the condensed financial statements and the notes thereto included elsewhere in this Quarterly Report on Form 10-Q and with our audited financial statements included in our Annual Report on Form 10-K for the year ended December 31, 2023 (“2023 Form 10-K”). In addition to historical condensed financial information, the following discussion contains forward-looking statements that reflect our plans, estimates, and beliefs. Our actual results could differ materially from those discussed in the forward-looking statements.

Overview

The Company operates to develop artificial intelligence products that enable companies and individuals to reach their highest potential by eliminating language barriers in daily communications by providing high-quality, accurate, and efficient interpretation and translation services using natural language processing (NLP) technology. The Company’s focus is on developing a proprietary architecture that is faster and more accurate than any other company, with a commitment to providing superior quality services to its customers. The Company intends to serve a wide variety of markets and customers and will be focused on becoming a leader in the creation of pragmatic products for the interpretation and translation industry.

Business Summary

At the time of its initial formation in 2006, the Company was a development stage company that offered live promotions and marketing events using custom-built mobile displays.

Today, the Company is developing a stack of cutting-edge artificial intelligence technologies that solve everyday problems with an innovative and pragmatic approach. Using natural language processing sentiment analytics and behavioral prediction to metaverse enhancement, the Company is attempting to solve problems that will elevate our human condition.

The Company has recently launched two products: Verbum, which is a platform that enables fluent and effective communication among individuals that do not speak the same language; and Verbum SDK. Verbum SDK is a software development kit that allows developers to create multi-language translation tools for their own use.

Our Products

The Company’s current products described in detail below have proprietary technology and associated patents. The Company is currently working on patents for future product offerings.

	●	Verbum. Verbum supports real time web-based conversations, discussions, meetings, and online chats in 150 languages, enabling fluent and effective communication among individuals that do not speak the same language. This product is distributed through our online platform, direct sales to businesses and organizations, and we are attempting to develop partnerships with existing video conferencing providers. The competitive position is against other video conferencing providers that also offer live interpretation services, such as Microsoft Teams, Zoom and Google Meet. We believe our main competitors are organizations that supply human interpreters which can be ten times more expensive than our Verbum product. The primary market for our Verbum product is for organizations or individuals that require real-time interpretation services.

	●	Verbum SDK. Verbum Software Developer Kit allows software programmers, potential channel partners, and corporate development teams to integrate our powerful multilingual communications platform Verbum™ — into new or existing Software-as-a-Service applications and/or client/server programs, helping them remove communications barriers for multinational organizations and/or those serving customers who speak/read different languages. This product may be distributed through partnerships with software developers or through direct sales to businesses and organizations that require interpretation services for their software. The competitive position would be against other software development kit providers that also offer interpretation services, such as Microsoft Azure or Amazon Translate. The expected market for this product is software developers and businesses that require interpretation services for their software applications.

Components of Our Results of Operations

Net Revenue

We currently derive our revenue primarily from the sale of our products. We expect our net revenue to increase in the foreseeable future as we add new customers and offer additional products, though net revenue may fluctuate from quarter to quarter due to a variety of factors, including the pace of research and development and completion of additional products.

Operating Expenses

Operating expenses consist primarily of research and development, salaries and benefits, infrastructure and equipment, professional services and distribution and delivery.

●

Research and Development: Developing and maintaining the proprietary NLP technology and architecture will be a significant future expense for the Company. This will include expenses related to hiring and retaining top talent, conducting research and development, and investing in technology infrastructure and equipment.

●

Salaries and Benefits: The Company plans to invest in hiring and retaining additional employees to perform various functions, such as software development, customer support, sales, and administration. This will include salaries, benefits, and other employee-related expenses.

●

Infrastructure and Equipment: The Company will invest in technology infrastructure and equipment to support its software development and distribution operations. This will include expenses related to servers, software licenses, hardware, and office equipment.

●

Professional Services: Depending on the Company’s needs, it may need to engage professional services such as legal, accounting, or consulting services, which would be an expense for the Company.

●

Distribution and Delivery: The Company will need to invest in distribution and delivery methods for its products, such as software updates, shipping, or online delivery. This will include expenses related to logistics, software licensing, or server maintenance.

Total Other Expense

Other expenses consist primarily of interest expense. It also includes any gains and loss attributable to the changes in fair market value from the derivative liabilities associated with the issuance of convertible notes.

Results of Operations for the Three Months Ended September 30, 2024 and 2023

The following table summarizes selected items from the statement of operations for the three months ended September 30, 2024 and 2023, respectively.

	Three months ended			Three months ended
	September 30, 2024			September 30, 2023			Increase/ (Decrease)

Revenue	$	3,478		$	9,162		$	(5,684	)
Total revenue		3,478			9,162			(5,684	)

Operating expenses:
Research and development		202,168			203,588			(1,420	)
General and administrative		537,164			515,146			22,018
Advertising and marketing		25,336			71,253			(45,917	)
Legal and professional		139,600			265,893			(126,293	)

Total operating expenses		904,268			1,055,880			(151,612	)

Loss from operations		(900,790	)		(1,046,718	)		(145,928	)

Other expense:

Interest expense		(34,563	)		(10,990	)		23,573

Total other expense		(34,563	)		(10,990	)		23,573

Net loss	$	(935,353	)	$	(1,057,708	)	$	(122,355	)

Net Revenue

Our net revenue for the three months ended September 30, 2024 was $3,478, compared to $9,162 for the three months ended September 30, 2023, a decrease of $5,684. We had little revenue for both periods as our products have been in the development stage and we have not secured any large-scale customer contracts.

Operating Expenses

Our total operating expenses for the three months ended September 30, 2024, were $904,268, compared to $1,055,880 for the three months ended September 30, 2023, a decrease of $151,612. The decrease in our operating expenses was primarily a result of: (i) a decrease in advertising and marketing expenses, from $71,253 for the three months ended September 30, 2023 to $25,336 for the three months ended September 30, 2024; and (ii) a decrease in legal and professional expenses, from $265,893 for the three months ended September 30, 2023 to $139,600 for the three months ended September 30, 2024.

Other Expense

For the three months ended September 30, 2024, other expense was $34,563. For the three months ended September 30, 2023, other expense was $10,990. Other expense increased by $23,573 primarily due to an increase in interest expense for senior secured notes in 2024.

Net Loss

Net loss for the three months ended September 30, 2024, was $935,353, compared to $1,057,708 for the three months ended September 30, 2023, a decreased net loss of $122,355. The decreased net loss was primarily due to a $145,928 decrease in operating expenses.

Results of Operations for the Nine Months Ended September 30, 2024 and 2023

The following table summarizes selected items from the statement of operations for the nine months ended September 30, 2024 and September 30, 2023, respectively.

	Nine months ended			Nine months ended
	September 30, 2024			September 30, 2023			Increase/ (Decrease)

Revenue	$	14,354		$	57,124		$	(42,770	)
Total revenue		14,354			57,124			(42,770	)

Operating expenses:
Research and development		653,732			540,092			113,640
General and administrative		1,672,388			3,455,292			(1,782,904	)
Advertising and marketing		78,809			161,038			(82,229	)
Legal and professional		491,733			387,809			103,924

Total operating expenses		2,896,662			4,544,231			(1,647,569	)

Loss from operations		(2,882,308	)		(4,487,107	)		1,604,799

Other expense:

Interest expense		(60,655	)		(31,462	)		29,193

Total other expense		(60,655	)		(31,462	)		29,193

Net loss	$	(2,942,963	)	$	(4,518,569	)	$	1,575,606

Net Revenue

Our net revenue for the nine months ended September 30, 2024 was $14,354, compared to $57,124 for the nine months ended September 30, 2023, a decrease of $42,770. We had little revenue for both periods as our products have been in the development stage and we have not secured any large-scale customer contracts.

Operating Expenses

Our total operating expenses for the nine months ended September 30, 2024, was $2,896,662, compared to $4,544,231 for nine months ended September 30, 2023, a decrease of $1,647,569. The decrease in our operating expenses was primarily a result of a decrease in (i) general and administrative expenses, from $3,455,292 for nine months ended September 30, 2023 to $1,672,388 for nine months ended September 30, 2024, and (ii) advertising and marketing expenses, from $161,038 for nine months ended September 30, 2023 to $78,809 for nine months ended September 30, 2024.

Other Expense

In the nine months ended September 30, 2024, other expense was $60,655. For the nine months ended September 30, 2023, other expense was $31,462. Other expense increased by $29,193 primarily due to an increase in interest expense for senior secured notes in 2024.

Net loss

Net loss for the nine months ended September 30, 2024 was $2,942,963, compared to $4,518,569 for the nine months ended September 30, 2023, a decrease of $1,575,606. The decrease in net loss was primarily due to a $1,647,569 decrease in operating expenses.

Liquidity and Capital Resources

The following table summarizes our total current assets, liabilities and working capital as of September 30, 2024 and December 31, 2023.

	September 30,			December 31,
	2024			2023
Current Assets	$	46,606		$	1,143,690

Current Liabilities	$	1,864,831		$	1,025,919

Working Capital (Deficit)	$	(1,818,225	)	$	117,771

As of September 30, 2024, we had a working capital deficit of $1,818,225. We have incurred net losses since our inception and we anticipate net losses and negative operating cash flows for the near future and we may not be profitable or realize growth in the value of our assets. To date, our primary sources of capital have been cash generated from common stock sales and debt financing. As of September 30, 2024, we had cash of $24,254, total liabilities of $1,864,831, and an accumulated deficit of $36,851,759. As of December 31, 2023, we had cash of $1,129,935, total liabilities of $1,025,919, and an accumulated deficit of $33,908,796.

Cash Flow

Comparison of the Nine Months Ended September 30, 2024 and the Nine Months Ended September 30, 2023

The following table sets forth the primary sources and uses of cash for the periods presented below:

	Nine Months Ended
	September 30,
	2024			2023
Net cash used in operating activities	$	(2,380,281	)	$	(1,545,458	)
Net cash provided by financing activities		1,274,660			1,358,000

Net change in cash	$	(1,105,681	)	$	(187,458	)

Net Cash Used in Operating Activities

Net cash used in operating activities was $2,380,281 for the nine months ended September 30, 2024, compared to $1,545,458 for the nine months ended September 30, 2023, an increase of $834,823. The change was primarily attributable to increases in non-cash expenses related to stock-based compensation , accrued expenses and deferred revenue.

Net Cash Provided by Financing Activities

Net cash provided by financing activities was $1,274,660 for the nine months ended September 30, 2024, compared to $1,358,000 for the nine months ended September 30, 2023, a decrease of $83,340. The decrease in cash provided by financing activities was primarily attributable to our decrease in sales of our common stock which were offset by increases in proceeds from senior secured notes payable, related party.

CRITICAL ACCOUNTING POLICIES AND ESTIMATES

Our financial results are affected by the selection and application of accounting policies and methods. In the nine-month period ended September 30, 2024, there were no changes to the application of critical accounting policies previously disclosed in the 2023 Form 10-K.

CAUTIONARY NOTICE REGARDING FORWARD-LOOKING STATEMENTS

This report includes “forward-looking statements” within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended (the “Exchange Act”). All statements in this report, other than statements of historical fact, are “forward-looking statements” for purposes of these provisions, including any projections of earnings, revenues or other financial items, any statements of the plans and objectives of our management for future operations, any statements concerning proposed new products or services, any statements regarding the integration, development or commercialization of the business or any assets acquired from other parties, any statements regarding future economic conditions or performance, and any statements of assumptions underlying any of the foregoing. In some cases, forward-looking statements can be identified by the use of terminology such as “may,” “will,” “expects,” “plans,” “anticipates,” “intends,” “seeks,” “believes,” “estimates,” “potential,” “forecasts,” “continue,” or other forms of these words or similar words or expressions, or the negative thereof or other comparable terminology. Although we believe that the expectations reflected in the forward-looking statements contained herein are reasonable, there can be no assurance that such expectations or any of the forward-looking statements will prove to be correct, and actual results will likely differ, and could differ materially, from those projected or assumed in the forward-looking statements. Investors are cautioned not to unduly rely on any such forward-looking statements.

All subsequent forward-looking statements attributable to us or persons acting on our behalf are expressly qualified in their entirety by these cautionary statements. Our actual results will likely differ, and may differ materially, from anticipated results. Financial estimates are subject to change and are not intended to be relied upon as predictions of future operating results. All forward-looking statements included in this report are made as of the date hereof and are based on information available to us as of such date. We assume no obligation to update any forward-looking statement. If we do update or correct one or more forward-looking statements, investors and others should not conclude that we will make additional updates or corrections.

NOTICE REGARDING TRADEMARKS

This report includes trademarks, tradenames and service marks that are our property or the property of others. Solely for convenience, such trademarks and tradenames sometimes appear without any “™” or “®” symbol. However, failure to include such symbols is not intended to suggest, in any way, that we will not assert our rights or the rights of any applicable licensor, to these trademarks and tradenames.

ITEM 4. CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures

Our management is responsible for establishing and maintaining adequate disclosure controls and procedures for our company. Consequently, our management, with the participation of our chief executive officer and chief financial officer, evaluated the effectiveness of our disclosure controls and procedures pursuant to Rule 13a-15 under the Exchange Act as of September 30, 2024. In designing and evaluating the disclosure controls and procedures, management recognized that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving the desired control objectives. In addition, the design of disclosure controls and procedures must reflect the fact that there are resource constraints, and that management is required to apply its judgment in evaluating the benefits of possible controls and procedures relative to their costs. Based on that evaluation, our chief executive officer and chief financial officer concluded that our disclosure controls and procedures are designed at a reasonable assurance level and are effective to provide reasonable assurance that information we are required to disclose in reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in Securities and Exchange Commission rules and forms, and that such information is accumulated and communicated to our management, including our chief executive officer and chief financial officer, as appropriate, to allow timely decisions regarding required disclosure.

Changes in Internal Control Over Financial Reporting

During the nine-month period ended September 30, 2024, there were no changes in our internal control over financial reporting that materially affected, or are reasonably likely to materially affect, our internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f) under the Securities Exchange Act of 1934).

PART II - OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS

We are not currently party to any pending legal proceedings that we believe would, individually or in the aggregate, have a material adverse effect on our financial condition, cash flows or results of operations.

ITEM 1A. RISK FACTORS

As a smaller reporting company, we are not required to provide information typically disclosed under this item.

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

Common Stock

On February 6, 2024, the Company issued 87,500 shares of common stock at $0.40 per share and collected $35,000.

During the three months ended June 30, 2024, the Company issued 582,000 shares of common stock at $0.80 per share and collected $465,600.

During the three months ended September 30, 2024, the Company issued 300,000 shares of common stock at $0.75 per share and collected $225,000.

Stock Warrants

As of September 30, 2024 the outstanding and exercisable warrants have a weighted average remaining term of 3.56 with no intrinsic value, respectively.

Stock Options

During the nine months ended September 30, 2024, the Company recognized $271,924 of expense related to outstanding stock options.

As of September 30, 2024, the outstanding and exercisable options have a weighted average remaining term of 4.96 with an intrinsic value of $47,450.

ITEM 3. DEFAULTS UPON SENIOR SECURITIES.

None.

ITEM 4. MINE SAFETY DISCLOSURES

The disclosure required by this item is not applicable.

ITEM 5. OTHER INFORMATION

During the nine months ended September 30, 2024, no director or officer adopted or terminated a “Rule 10b5-1 trading arrangement” or “non-Rule 10b5-1 trading arrangement,” as those terms are defined in Regulation S-K, Item 408.

ITEM 6. EXHIBITS.

Exhibit		Description
3.1**		Amended and Restated Articles of Incorporation.
3.2**		Amended and Restated Bylaws.
3.4**		ONEMETA AI – NV – Secretary of State – Amendment Filing
3.5**		Amendment to Certificate of Designation Series B
3.6**		Certificate of Designation Final – Series A-1
3.7**		Certificate of Designation Series B-1 and Related Certificates of Change
21.1**		Subsidiaries of OneMeta Inc.
31.1*		Certification of Chief Financial Officer pursuant to Securities Exchange Act of 1934 Rule 13a-14(a) or 15d-14(a)
31.2*		Certification of Chief Executive Officer pursuant to Securities Exchange Act of 1934 Rule 13a-14(a) or 15d-14(a)
32.1*		Certification of Chief Financial Officer pursuant to Securities Exchange Act of 1934 Rule 13a-14(b) or 15d-14(b) and 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
32.2*		Certification of Chief Executive Officer pursuant to Securities Exchange Act of 1934 Rule 13a-14(b) or 15d-14(b) and 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

*	Filed herewith
**	Previously filed
†	Indicates management contract or compensatory plan or arrangement

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the registration has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

Signature	Title	Date

/s/ Saul Leal	Chief Executive Officer	December 13, 2024
Saul Leal	(Principal Executive Officer)

/s/ Rowland Day	President, Chief Financial Officer	December 13, 2024
Rowland Day	(Principal Accounting and Financial Officer)

EXHIBIT 31.1

CERTIFICATIONS PURSUANT TO

RULE 13A-14(A) OR RULE 15D-14(A),

AS ADOPTED PURSUANT TO

RULE 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Rowland Day, certify that:

1.	I have reviewed this quarterly report on Form 10-Q/A of OneMeta Inc.;

2.	Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3.	Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4.	The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

	a.	Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant is made known to me by others within those entities, particularly during the period in which this report is being prepared;

	b.	Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under my supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

	c.	Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

	d.	Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting;

5.	The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

	a.	All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

	b.	Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

	/s/ Rowland Day
	Rowland Day
	President, Chief Financial Officer

Dated: December 13, 2024

EXHIBIT 31.2

CERTIFICATIONS PURSUANT TO

RULE 13A-14(A) OR RULE 15D-14(A),

AS ADOPTED PURSUANT TO

RULE 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Saul Leal, certify that:

1.	I have reviewed this quarterly report on Form 10-Q/A of OneMeta Inc.;

2.	Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3.	Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4.	The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

	a.	Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant is made known to me by others within those entities, particularly during the period in which this report is being prepared;

	b.	Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under my supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

	c.	Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

	d.	Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting;

5.	The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

	a.	All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

	b.	Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

	/s/ Saul Leal
	Saul Leal
	Chief Executive Officer

Dated: December 13, 2024

EXHIBIT 32.1

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of OneMeta Inc. (the “Company”) on Form 10-Q/A for the period ending September 30, 2024 (the “Report”) I, Rowland Day, President and Chief Financial Officer of the Company, certify, pursuant to 18 USC Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to the best of my knowledge and belief:

	1.	The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

	2.	Information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Date: December 13, 2024

	/s/ Rowland Day
Name:	Rowland Day
Title:	President, Chief Financial Officer

This certification accompanies the foregoing Report pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 and shall not, except to the extent required by the Sarbanes-Oxley Act of 2002, be deemed filed by the Registrant for purposes of Section 18 of the Securities Exchange Act of 1934, as amended. A signed original of this certification has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.

EXHIBIT 32.2

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of OneMeta Inc. (the “Company”) on Form 10-Q/A for the period ending September 30, 2024 (the “Report”) I, Saul Leal, Chief Executive Officer of the Company, certify, pursuant to 18 USC Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to the best of my knowledge and belief:

	1.	The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

	2.	Information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Date: December 13, 2024

	/s/ Saul Leal
Name:	Saul Leal
Title:	Chief Executive Officer

Cover	9 Months Ended
Cover	Sep. 30, 2024 $ / shares shares
Cover [Abstract]
Document Type	10-Q/A
Amendment Flag	true
Amendment Description	This Amendment No. 1 to Form 10-Q (this “Amendment” or “Amendment No. 1”) amends the Quarterly Report on Form 10-Q for the period ended September 30, 2024 originally filed on November 13, 2024 (the “Original Filing”) by OneMeta, Inc., a Nevada corporation (“ONEI,” the” Company,” “we,” or “us”). We are filing this Amendment to restate our financial statements as of and for the periods ending June 30, 2023 and September 30, 2023 (collectively, the “Previous Financial Statements”). The Previous Financial Statements are restated to correct the valuation of additional shares issued for prior year software acquisition on May 2, 2023.The impact of this error is limited to the Company’s results of operation, loss per share, and the error did not impact the Company’s revenue, or net equity. The error has not resulted in any change to the Company’s business plan or operations and does not impact any regulatory requirements or management compensation. This Amendment does not reflect events occurring after the filing of our Original Filing, or modify or update those disclosures, except as disclosed in our financial statement footnote subsequent event disclosures. The following sections of our Original Filing have been amended: ● Part I – Item 1 - Financial Information of our Original Filing has been amended; and ● Part II - Item 4 - Controls and Procedures This Amendment has been signed as of a current date and all certifications of our Chief Executive Officer and Chief Financial Officer are given as of a current date. Accordingly, this Amendment should be read in conjunction with our filings made with the Securities and Exchange Commission subsequent to the filing of the Original Filing.
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2024
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--12-31
Entity File Number	000-56565
Entity Registrant Name	ONEMETA INC.
Entity Central Index Key	0001388295
Entity Tax Identification Number	20-5150818
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	450 South 400 Esat
Entity Address, Address Line Two	Suite 200
Entity Address, City or Town	Bountiful
Entity Address, State or Province	UT
Entity Address, Postal Zip Code	84010
City Area Code	(702)
Local Phone Number	550-0122
Title of 12(b) Security	None.
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding \| shares	33,964,960
Entity Listing, Par Value Per Share \| $ / shares	$ 0.001

Balance Sheets (Unaudited) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Current assets:
Cash	$ 24,254	$ 1,129,935
Accounts receivable	6,160	6,935
Prepaid and other current assets	16,192	6,820
Total current assets	46,606	1,143,690
Total assets	46,606	1,143,690
Current liabilities:
Accounts payable	583,152	522,917
Deferred revenue	16,000
Total current liabilities	1,864,831	1,025,919
Total liabilities	1,864,831	1,025,919
Commitments and contingencies
STOCKHOLDERS’ EQUITY (DEFICIT)
Common stock, $0.001 par value, 500,000,000 shares authorized, 33,964,960 and 32,995,460 shares issued and outstanding, respectively	33,965	32,996
Additional paid in capital	34,998,705	33,992,707
Accumulated deficit	(36,851,759)	(33,908,796)
Total stockholders’ equity (deficit)	(1,818,225)	117,771
Total liabilities and stockholders’ equity (deficit)	46,606	1,143,690
Series A Preferred Stock [Member]
STOCKHOLDERS’ EQUITY (DEFICIT)
Preferred stock, value	2	2
Series B-1 Convertible Preferred Stock [Member]
STOCKHOLDERS’ EQUITY (DEFICIT)
Preferred stock, value	862	862
Nonrelated Party [Member]
Current liabilities:
Accrued expenses	23,031
Related Party [Member]
Current liabilities:
Accrued expenses	471,658	281,012
Note payable, related party	221,990	221,990
Senior secured notes payable, related party	$ 549,000

Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Sep. 30, 2024	Dec. 31, 2023
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	50,000,000	50,000,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued	33,964,960	32,995,460
Common stock, shares outstanding	33,964,960	32,995,460
Series A Preferred Stock [Member]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	2,068	2,068
Preferred stock, shares issued	2,068	2,068
Preferred stock, shares outstanding	2,068	2,068
Series B-1 Convertible Preferred Stock [Member]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	8,619,420	8,619,420
Preferred stock, shares issued	8,619,420	8,619,420
Preferred stock, shares outstanding	8,619,420	8,619,420

Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
Statements of Operations (Unaudited) - USD ($)	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Income Statement [Abstract]
Revenue	$ 3,478	$ 9,162	$ 14,354	$ 57,124
Total revenue	3,478	9,162	14,354	57,124
Operating expenses:
Research and development	202,168	203,588	653,732	540,092
General and administrative	537,164	515,146	1,672,388	3,455,292
Advertising and marketing	25,336	71,253	78,809	161,038
Legal and professional	139,600	265,893	491,733	387,809
Total operating expenses	904,268	1,055,880	2,896,662	4,544,231
Loss from operations	(900,790)	(1,046,718)	(2,882,308)	(4,487,107)
Other expense:
Interest expense	(34,563)	(10,990)	(60,655)	(31,462)
Total other expense	(34,563)	(10,990)	(60,655)	(31,462)
Net loss	$ (935,353)	$ (1,057,708)	$ (2,942,963)	$ (4,518,569)
Net loss per common share:
Basic	$ (0.03)	$ (0.03)	$ (0.09)	$ (0.16)
Diluted	$ (0.03)	$ (0.03)	$ (0.09)	$ (0.16)
Weighted average common shares outstanding:
Basic	33,721,004	30,224,461	33,312,494	27,820,812
Diluted	33,721,004	30,224,461	33,312,494	27,820,812

Statements of Changes in Stockholders' Equity (Deficit) (Unaudited) - USD ($)	Preferred Stock [Member] Series A Preferred Stock [Member]	Preferred Stock [Member] Series B-1 Convertible Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2022	$ 2		$ 24,984	$ 24,156,001	$ (27,761,733)	$ (3,580,746)
Temporary equity balance, shares at Dec. 31, 2022		5,673,346
Temporary equity balance, value at Dec. 31, 2022		$ 4,016,616
Balance, shares at Dec. 31, 2022	2,068		24,983,593
Common shares issued for cash			$ 437	174,563		175,000
Common shares issued for cash, shares			437,500
Stock based compensation			$ 30	11,970		12,000
Stock based compensation, shares			30,000
Imputed interest				1,665		1,665
Net loss					(542,413)	(542,413)
Balance at Mar. 31, 2023	$ 2		$ 25,451	24,344,199	(28,304,146)	(3,934,494)
Temporary equity balance, shares at Mar. 31, 2023		5,673,346
Temporary equity balance, value at Mar. 31, 2023		$ 4,016,616
Balance, shares at Mar. 31, 2023	2,068		25,451,093
Balance at Dec. 31, 2022	$ 2		$ 24,984	24,156,001	(27,761,733)	(3,580,746)
Temporary equity balance, shares at Dec. 31, 2022		5,673,346
Temporary equity balance, value at Dec. 31, 2022		$ 4,016,616
Balance, shares at Dec. 31, 2022	2,068		24,983,593
Net loss						(3,460,861)
Balance at Jun. 30, 2023	$ 2		$ 30,161	25,561,780	(31,222,594)	(5,630,651)
Temporary equity balance, shares at Jun. 30, 2023		8,619,420
Temporary equity balance, value at Jun. 30, 2023		$ 6,102,378
Balance, shares at Jun. 30, 2023	2,068		30,160,560
Balance at Dec. 31, 2022	$ 2		$ 24,984	24,156,001	(27,761,733)	(3,580,746)
Temporary equity balance, shares at Dec. 31, 2022		5,673,346
Temporary equity balance, value at Dec. 31, 2022		$ 4,016,616
Balance, shares at Dec. 31, 2022	2,068		24,983,593
Net loss						(4,518,569)
Balance at Sep. 30, 2023	$ 2	$ 862	$ 30,648	31,893,670	(32,280,302)	(355,120)
Temporary equity balance, shares at Sep. 30, 2023
Temporary equity balance, value at Sep. 30, 2023
Balance, shares at Sep. 30, 2023	2,068	8,619,420	30,648,060
Balance at Mar. 31, 2023	$ 2		$ 25,451	24,344,199	(28,304,146)	(3,934,494)
Temporary equity balance, shares at Mar. 31, 2023		5,673,346
Temporary equity balance, value at Mar. 31, 2023		$ 4,016,616
Balance, shares at Mar. 31, 2023	2,068		25,451,093
Common shares issued for cash			$ 2,937	1,005,063		1,008,000
Common shares issued for cash, shares			2,936,667
Stock based compensation				79,666		79,666
Imputed interest				1,665		1,665
Net loss					(2,918,448)	(2,918,448)
Additional shares issued for prior year software acquisition			$ 1,773	131,187		132,960
Temporary equity additional shares issued for prior year software acquistion, shares		2,946,074
Temporary equity additional shares issued for prior year software acquistion		$ 2,085,762
Additional shares issued for prior year software acquisition, shares			1,772,800
Balance at Jun. 30, 2023	$ 2		$ 30,161	25,561,780	(31,222,594)	(5,630,651)
Temporary equity balance, shares at Jun. 30, 2023		8,619,420
Temporary equity balance, value at Jun. 30, 2023		$ 6,102,378
Balance, shares at Jun. 30, 2023	2,068		30,160,560
Common shares issued for cash			$ 437	174,563		175,000
Common shares issued for cash, shares			437,500
Stock based compensation			$ 50	54,146		54,196
Stock based compensation, shares			50,000
Imputed interest				1,665		1,665
Net loss					(1,057,708)	(1,057,708)
Reclassification of mezzanine equity		$ 862		6,101,516		6,102,378
Temporary equity reclassification of mezzanine equity, shares		(8,619,420)
Temporary equity reclassification of mezzanine equity		$ (6,102,378)
Reclassification of mezzanine equity, shares		8,619,420
Balance at Sep. 30, 2023	$ 2	$ 862	$ 30,648	31,893,670	(32,280,302)	(355,120)
Temporary equity balance, shares at Sep. 30, 2023
Temporary equity balance, value at Sep. 30, 2023
Balance, shares at Sep. 30, 2023	2,068	8,619,420	30,648,060
Balance at Dec. 31, 2023	$ 2	$ 862	$ 32,996	33,992,707	(33,908,796)	117,771
Temporary equity balance, shares at Dec. 31, 2023
Temporary equity balance, value at Dec. 31, 2023
Balance, shares at Dec. 31, 2023	2,068	8,619,420	32,995,460
Common shares issued for cash			$ 87	34,913		35,000
Common shares issued for cash, shares			87,500
Stock based compensation				84,663		84,663
Stock based compensation, shares
Contributed capital				4,448		4,448
Imputed interest				1,665		1,665
Net loss					(937,097)	(937,097)
Balance at Mar. 31, 2024	$ 2	$ 862	$ 33,083	34,118,396	(34,845,893)	(693,550)
Temporary equity balance, shares at Mar. 31, 2024
Temporary equity balance, value at Mar. 31, 2024
Balance, shares at Mar. 31, 2024	2,068	8,619,420	33,082,960
Balance at Dec. 31, 2023	$ 2	$ 862	$ 32,996	33,992,707	(33,908,796)	117,771
Temporary equity balance, shares at Dec. 31, 2023
Temporary equity balance, value at Dec. 31, 2023
Balance, shares at Dec. 31, 2023	2,068	8,619,420	32,995,460
Net loss						(2,942,963)
Balance at Sep. 30, 2024	$ 2	$ 862	$ 33,965	34,998,705	(36,851,759)	(1,818,225)
Temporary equity balance, shares at Sep. 30, 2024
Temporary equity balance, value at Sep. 30, 2024
Balance, shares at Sep. 30, 2024	2,068	8,619,420	33,964,960
Balance at Mar. 31, 2024	$ 2	$ 862	$ 33,083	34,118,396	(34,845,893)	(693,550)
Temporary equity balance, shares at Mar. 31, 2024
Temporary equity balance, value at Mar. 31, 2024
Balance, shares at Mar. 31, 2024	2,068	8,619,420	33,082,960
Common shares issued for cash			$ 582	465,018		$ 465,600
Common shares issued for cash, shares			582,000			582,000
Stock based compensation				92,338		$ 92,338
Stock based compensation, shares
Imputed interest				1,665		1,665
Net loss					(1,070,513)	(1,070,513)
Balance at Jun. 30, 2024	2	$ 862	$ 33,665	34,677,417	(35,916,406)	(1,204,460)
Temporary equity balance, shares at Jun. 30, 2024
Temporary equity balance, value at Jun. 30, 2024
Balance, shares at Jun. 30, 2024		8,619,420	33,664,960
Common shares issued for cash			$ 300	224,700		$ 225,000
Common shares issued for cash, shares			300,000			300,000
Stock based compensation				94,923		$ 94,923
Stock based compensation, shares
Imputed interest				1,665		1,665
Net loss					(935,353)	(935,353)
Balance at Sep. 30, 2024	$ 2	$ 862	$ 33,965	$ 34,998,705	$ (36,851,759)	$ (1,818,225)
Temporary equity balance, shares at Sep. 30, 2024
Temporary equity balance, value at Sep. 30, 2024
Balance, shares at Sep. 30, 2024	2,068	8,619,420	33,964,960

Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended				6 Months Ended	9 Months Ended		12 Months Ended
Statements of Cash Flows (Unaudited) - USD ($)	Sep. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Mar. 31, 2023	Jun. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (935,353)	$ (937,097)	$ (1,057,708)	$ (542,413)	$ (3,460,861)	$ (2,942,963)	$ (4,518,569)
Adjustment to reconcile net loss to cash used in operating activities:
Imputed interest						4,995	4,995
Additional shares issued for prior year software acquisition					2,218,722		2,218,722
Stock based compensation						271,924	145,862
Amortization							293,857
Net change in:
Accounts receivable						775	(12,135)
Prepaid and other current assets						(9,372)
Accounts payable						318,210	447,693
Accrued expenses						23,031
Accrued expenses, related party						(62,881)	(125,883)
Deferred revenue						16,000
CASH FLOWS USED IN OPERATING ACTIVITIES					(960,625)	(2,380,281)	(1,545,458)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from senior secured notes payable, related party						549,000
Proceeds from issuance of common shares	225,000					725,600	1,358,000
Proceeds from advances, related party						72,000
Repayment of advances, related party						(72,000)
CASH FLOWS PROVIDED BY FINANCING ACTIVITIES						1,274,600	1,358,000
NET CHANGE IN CASH						(1,105,681)	(187,458)
Cash, beginning of period		$ 1,129,935		$ 400,703	$ 400,703	1,129,935	400,703	$ 400,703
Cash, end of period	$ 24,254		$ 213,245			24,254	213,245	$ 1,129,935
SUPPLEMENTAL CASH FLOW INFORMATION
Cash paid on interest expense
Cash paid for income taxes
NON-CASH TRANSACTIONS
Expenses paid on the Company’s behalf						257,975	352,952
Contributed capital						4,448
Reclassification of mezzanine equity							$ 6,102,378

Pay vs Performance Disclosure - USD ($)	3 Months Ended						6 Months Ended	9 Months Ended
Pay vs Performance Disclosure - USD ($)	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Pay vs Performance Disclosure [Table]
Net Income (Loss)	$ (935,353)	$ (1,070,513)	$ (937,097)	$ (1,057,708)	$ (2,918,448)	$ (542,413)	$ (3,460,861)	$ (2,942,963)	$ (4,518,569)

Insider Trading Arrangements	9 Months Ended
Insider Trading Arrangements	Sep. 30, 2024
Insider Trading Arrangements [Line Items]
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Basis of Presentation

9 Months Ended

Sep. 30, 2024

Accounting Policies [Abstract]

Basis of Presentation

Note 1. Basis of Presentation

Summary of Significant Accounting Policies

9 Months Ended

Sep. 30, 2024

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

Note 2. Summary of Significant Accounting Policies

Use of Estimates

Cash and Cash Equivalents

Cash equivalents include all highly liquid investments with original maturities of three months or less.

Accounts Receivable

Property and Equipment

Schedule of Property and Equipment

		Estimated
Category		Useful Lives
Building and improvements		3 years

Related Parties

The Company follows ASC 850, “Related Party Disclosures,” for the identification of related parties and disclosure of related party transactions.

Fair Value of Financial Instruments

Revenue Recognition

●	Identification of the contract with a customer
●	Identification of the performance obligations in the contract
●	Determination of the transaction price
●	Allocation of the transaction price to the performance obligations in the contract
●	Recognition of revenue when, or as, the Company satisfies a performance obligation

Disaggregation of revenues

The Company disaggregates revenue between subscription and license revenue and training and education revenue.

Schedule of Disaggregation of Revenue

	Three Months Ended September 30, 2024		Three Months Ended September 30, 2023		Nine Months Ended September 30, 2024		Nine Months Ended September 30, 2023
Subscription and license revenue	$	-	$	3,387	$	10,876	$	44,674
Training and education		3,478		5,775		3,478		12,450
Total revenue	$	3,478	$	9,162	$	14,354	$	57,124

Deferred Revenue

Basic and Diluted Loss Per Share

Recent Accounting Pronouncements

Restatement of Previously Issued Unaudited Interim Financial Statements

9 Months Ended

Sep. 30, 2024

Restatement Of Previously Issued Unaudited Interim Financial Statements

Restatement of Previously Issued Unaudited Interim Financial Statements

Note 3. Restatement of Previously Issued Unaudited Interim Financial Statements

	As Reported			Adjustment			As Restated
Balance Sheet (Unaudited)	As of June 30, 2023
	As Reported			Adjustment			As Restated

Additional paid in capital	$	26,137,940		$	(576,160	)	$	25,561,780
Accumulated deficit	$	(31,798,754	)	$	576,160		$	(31,222,594	)

	As Reported			Adjustment			As Restated

Balance Sheet (Unaudited)	As of September 30, 2023
	As Reported			Adjustment			As Restated

Additional paid in capital	$	32,469,830		$	(576,160	)	$	31,893,670
Accumulated deficit	$	(32,856,462	)	$	576,160		$	(32,280,302	)

	As Reported			Adjustment			As Restated
Statement of Operations (Unaudited)	For the six months ended June 30, 2023
	As Reported			Adjustment			As Restated

General and administrative	$	3,516,306		$	(576,160	)	$	2,940,146
Total operating expenses		4,064,511			(576,160	)		3,488,351
Loss from operations		(4,016,549	)		576,160			(3,440,389	)
Net loss		(4,037,021	)		576,160			(3,460,861	)
Loss per share - basic and diluted	$	(0.15	)	$	0.02		$	(0.13	)

	As Reported			Adjustment			As Restated
Statement of Operations (Unaudited)	For the nine months ended September 30, 2023
	As Reported			Adjustment			As Restated

General and administrative	$	4,031,452		$	(576,160	)	$	3,455,292
Total operating expenses		5,120,391			(576,160	)		4,544,231
Loss from operations		(5,063,267	)		576,160			(4,487,107	)
Net loss		(5,094,729	)		576,160			(4,518,569	)
Loss per share - basic and diluted		(0.18	)		0.02			(0.16	)

	As Reported			Adjustment			As Restated
Statement of Cash Flows (Unaudited)	For the six months ended June 30, 2023
	As Reported			Adjustment			As Restated

Cash Flows from Operating Activities:
Net loss	$	(4,037,021	)	$	576,160		$	(3,460,861	)
Additional shares issued for prior year software acquisition		2,794,882			(576,160	)		2,218,722
Net cash used in operating activities	$	(960,625	)	$	–		$	(960,625	)

	As Reported			Adjustment			As Restated
Statement of Cash Flows (Unaudited)	For the nine months ended September 30, 2023
	As Reported			Adjustment			As Restated

Cash Flows from Operating Activities:
Net loss	$	(5,094,729	)	$	576,160		$	(4,518,569	)
Additional shares issued for prior year software acquisition		2,794,882			(576,160	)		2,218,722
Net cash used in operating activities	$	(1,545,458	)	$	–		$	(1,545,458	)

Going Concern

9 Months Ended

Sep. 30, 2024

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Going Concern

Note 4. Going Concern

Related Party Transactions

9 Months Ended

Sep. 30, 2024

Related Party Transactions

Note 5. Related Party Transactions

Advances, related party

Expense paid on the Company’s behalf

During the nine months ended September 30, 2024, Mr. Leal paid $8,862 of expenses on the Company’s behalf. As of September 30, 2024, the balance owed to Mr. Leal was $8,862.

Founder note

As of September 30, 2024 and December 31, 2023, the note payable, related party principal balance was $221,990, with accrued interest of $41,623 and $33,299, respectively.

Senior secured notes payable

As of September 30, 2024 and December 31, 2023, the note payable, related party principal balance was $549,000 and $0, with accrued interest of $37,904 and $0, respectively.

Accrued salary and interest

Equity

9 Months Ended

Sep. 30, 2024

Equity [Abstract]

Equity

Note 6. Equity

On May 1, 2023, the Articles of Incorporation of the Company were amended to increase the authorized B-1 preferred shares to 8,619,420 shares.

Common Stock

On February 6, 2024, the Company issued 87,500 shares of common stock at $0.40 per share and collected $35,000.

During the quarter ended June 30, 2024, the Company issued 582,000 shares of common stock at $0.80 per share and collected $465,600.

During the quarter ended September 30, 2024, the Company issued 300,000 shares of common stock at $0.75 per share and collected $225,000.

Preferred Stock

Series A Convertible Preferred Stock

Series B-1 Convertible Preferred Stock

Series B-2 Convertible Preferred Stock

Stock Warrants

The following table summarizes the stock warrant activity for the nine months ended September 30, 2024:

Schedule of Warrant Outstanding

	Warrants		Weighted-Average Exercise Price Per Share
Outstanding, December 31, 2023		350,000	$	1.29
Granted		–		–
Exercised		–		–
Forfeited		–		–
Expired		–		–
Outstanding, September 30, 2024		350,000	$	1.29

As of September 30, 2024 the outstanding and exercisable warrants have a weighted average remaining term of 3.56 with no intrinsic value, respectively.

Stock Options

During the nine months ended September 30, 2024, the Company recognized $271,924 of expense related to outstanding stock options.

The following table summarizes the stock option activity for the nine months ended September 30, 2024:

Schedule of Stock Options

	Options		Weighted-Average Exercise Price Per Share
Outstanding, December 31, 2023		3,645,000	$	0.43
Granted		970,000		0.52
Exercised		–		–
Forfeited		–		–
Expired		–		–
Outstanding, September 30, 2024		4,615,000	$	0.43
Exercisable, September 30, 2024		580,000	$	0.46

As of September 30, 2024, the outstanding and exercisable options have a weighted average remaining term of 4.96 with an intrinsic value of $47,450.

Commitments

9 Months Ended

Sep. 30, 2024

Commitments and Contingencies Disclosure [Abstract]

Commitments

Note 7: Commitments

Subsequent Events

9 Months Ended

Sep. 30, 2024

Subsequent Events [Abstract]

Subsequent Events

Note 8: Subsequent Events

Summary of Significant Accounting Policies (Policies)

9 Months Ended

Sep. 30, 2024

Accounting Policies [Abstract]

Use of Estimates

Use of Estimates

Cash and Cash Equivalents

Cash and Cash Equivalents

Cash equivalents include all highly liquid investments with original maturities of three months or less.

Accounts Receivable

Accounts Receivable

Property and Equipment

Property and Equipment

Schedule of Property and Equipment

		Estimated
Category		Useful Lives
Building and improvements		3 years

Related Parties

Related Parties

The Company follows ASC 850, “Related Party Disclosures,” for the identification of related parties and disclosure of related party transactions.

Fair Value of Financial Instruments

Fair Value of Financial Instruments

Revenue Recognition

Revenue Recognition

●	Identification of the contract with a customer
●	Identification of the performance obligations in the contract
●	Determination of the transaction price
●	Allocation of the transaction price to the performance obligations in the contract
●	Recognition of revenue when, or as, the Company satisfies a performance obligation

Disaggregation of revenues

The Company disaggregates revenue between subscription and license revenue and training and education revenue.

Schedule of Disaggregation of Revenue

	Three Months Ended September 30, 2024		Three Months Ended September 30, 2023		Nine Months Ended September 30, 2024		Nine Months Ended September 30, 2023
Subscription and license revenue	$	-	$	3,387	$	10,876	$	44,674
Training and education		3,478		5,775		3,478		12,450
Total revenue	$	3,478	$	9,162	$	14,354	$	57,124

Deferred Revenue

Basic and Diluted Loss Per Share

Basic and Diluted Loss Per Share

Recent Accounting Pronouncements

Recent Accounting Pronouncements

Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2024

Accounting Policies [Abstract]

Schedule of Property and Equipment

		Estimated
Category		Useful Lives
Building and improvements		3 years

Schedule of Disaggregation of Revenue

The Company disaggregates revenue between subscription and license revenue and training and education revenue.

Schedule of Disaggregation of Revenue

	Three Months Ended September 30, 2024		Three Months Ended September 30, 2023		Nine Months Ended September 30, 2024		Nine Months Ended September 30, 2023
Subscription and license revenue	$	-	$	3,387	$	10,876	$	44,674
Training and education		3,478		5,775		3,478		12,450
Total revenue	$	3,478	$	9,162	$	14,354	$	57,124

Restatement of Previously Issued Unaudited Interim Financial Statements (Tables)

9 Months Ended

Sep. 30, 2024

Restatement Of Previously Issued Unaudited Interim Financial Statements

Schedule of Restatement of Financial Statements

	As Reported			Adjustment			As Restated
Balance Sheet (Unaudited)	As of June 30, 2023
	As Reported			Adjustment			As Restated

Additional paid in capital	$	26,137,940		$	(576,160	)	$	25,561,780
Accumulated deficit	$	(31,798,754	)	$	576,160		$	(31,222,594	)

	As Reported			Adjustment			As Restated

Balance Sheet (Unaudited)	As of September 30, 2023
	As Reported			Adjustment			As Restated

Additional paid in capital	$	32,469,830		$	(576,160	)	$	31,893,670
Accumulated deficit	$	(32,856,462	)	$	576,160		$	(32,280,302	)

	As Reported			Adjustment			As Restated
Statement of Operations (Unaudited)	For the six months ended June 30, 2023
	As Reported			Adjustment			As Restated

General and administrative	$	3,516,306		$	(576,160	)	$	2,940,146
Total operating expenses		4,064,511			(576,160	)		3,488,351
Loss from operations		(4,016,549	)		576,160			(3,440,389	)
Net loss		(4,037,021	)		576,160			(3,460,861	)
Loss per share - basic and diluted	$	(0.15	)	$	0.02		$	(0.13	)

	As Reported			Adjustment			As Restated
Statement of Operations (Unaudited)	For the nine months ended September 30, 2023
	As Reported			Adjustment			As Restated

General and administrative	$	4,031,452		$	(576,160	)	$	3,455,292
Total operating expenses		5,120,391			(576,160	)		4,544,231
Loss from operations		(5,063,267	)		576,160			(4,487,107	)
Net loss		(5,094,729	)		576,160			(4,518,569	)
Loss per share - basic and diluted		(0.18	)		0.02			(0.16	)

	As Reported			Adjustment			As Restated
Statement of Cash Flows (Unaudited)	For the six months ended June 30, 2023
	As Reported			Adjustment			As Restated

Cash Flows from Operating Activities:
Net loss	$	(4,037,021	)	$	576,160		$	(3,460,861	)
Additional shares issued for prior year software acquisition		2,794,882			(576,160	)		2,218,722
Net cash used in operating activities	$	(960,625	)	$	–		$	(960,625	)

	As Reported			Adjustment			As Restated
Statement of Cash Flows (Unaudited)	For the nine months ended September 30, 2023
	As Reported			Adjustment			As Restated

Cash Flows from Operating Activities:
Net loss	$	(5,094,729	)	$	576,160		$	(4,518,569	)
Additional shares issued for prior year software acquisition		2,794,882			(576,160	)		2,218,722
Net cash used in operating activities	$	(1,545,458	)	$	–		$	(1,545,458	)

Equity (Tables)

9 Months Ended

Sep. 30, 2024

Equity [Abstract]

Schedule of Warrant Outstanding

The following table summarizes the stock warrant activity for the nine months ended September 30, 2024:

Schedule of Warrant Outstanding

	Warrants		Weighted-Average Exercise Price Per Share
Outstanding, December 31, 2023		350,000	$	1.29
Granted		–		–
Exercised		–		–
Forfeited		–		–
Expired		–		–
Outstanding, September 30, 2024		350,000	$	1.29

Schedule of Stock Options

The following table summarizes the stock option activity for the nine months ended September 30, 2024:

Schedule of Stock Options

	Options		Weighted-Average Exercise Price Per Share
Outstanding, December 31, 2023		3,645,000	$	0.43
Granted		970,000		0.52
Exercised		–		–
Forfeited		–		–
Expired		–		–
Outstanding, September 30, 2024		4,615,000	$	0.43
Exercisable, September 30, 2024		580,000	$	0.46

Schedule of Property and Equipment (Details)	Sep. 30, 2024
Building Improvements [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	3 years

Schedule of Disaggregation of Revenue (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Product Information [Line Items]
Total revenue	$ 3,478	$ 9,162	$ 14,354	$ 57,124
Subscription and License [Member]
Product Information [Line Items]
Total revenue		3,387	10,876	44,674
Training and Education [Member]
Product Information [Line Items]
Total revenue	$ 3,478	$ 5,775	$ 3,478	$ 12,450

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Sep. 30, 2023
Accounting Policies [Abstract]
Allowance for credit loss	$ 0	$ 0
Deferred revenue	$ 16,000		$ 0

Balance Sheet (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023
Additional paid in capital	$ 34,998,705	$ 33,992,707	$ 31,893,670	$ 25,561,780
Accumulated deficit	$ (36,851,759)	$ (33,908,796)	(32,280,302)	(31,222,594)
Previously Reported [Member]
Additional paid in capital			32,469,830	26,137,940
Accumulated deficit			(32,856,462)	(31,798,754)
Revision of Prior Period, Reclassification, Adjustment [Member]
Additional paid in capital			(576,160)	(576,160)
Accumulated deficit			$ 576,160	$ 576,160

Statement of Operations (Details) - USD ($)	3 Months Ended						6 Months Ended	9 Months Ended
Statement of Operations (Details) - USD ($)	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
General and administrative	$ 537,164			$ 515,146			$ 2,940,146	$ 1,672,388	$ 3,455,292
Total operating expenses	904,268			1,055,880			3,488,351	2,896,662	4,544,231
Loss from operations	(900,790)			(1,046,718)			(3,440,389)	(2,882,308)	(4,487,107)
Net loss	$ (935,353)	$ (1,070,513)	$ (937,097)	$ (1,057,708)	$ (2,918,448)	$ (542,413)	$ (3,460,861)	$ (2,942,963)	$ (4,518,569)
Loss per share - basic	$ (0.03)			$ (0.03)			$ (0.13)	$ (0.09)	$ (0.16)
Loss per share - diluted	$ (0.03)			$ (0.03)			$ (0.13)	$ (0.09)	$ (0.16)
Previously Reported [Member]
General and administrative							$ 3,516,306		$ 4,031,452
Total operating expenses							4,064,511		5,120,391
Loss from operations							(4,016,549)		(5,063,267)
Net loss							$ (4,037,021)		$ (5,094,729)
Loss per share - basic							$ (0.15)		$ (0.18)
Loss per share - diluted							$ (0.15)		$ (0.18)
Revision of Prior Period, Reclassification, Adjustment [Member]
General and administrative							$ (576,160)		$ (576,160)
Total operating expenses							(576,160)		(576,160)
Loss from operations							576,160		576,160
Net loss							$ 576,160		$ 576,160
Loss per share - basic							$ 0.02		$ 0.02
Loss per share - diluted							$ 0.02		$ 0.02

Statement of Cash Flows (Details) - USD ($)	3 Months Ended						6 Months Ended	9 Months Ended
Statement of Cash Flows (Details) - USD ($)	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Net loss	$ (935,353)	$ (1,070,513)	$ (937,097)	$ (1,057,708)	$ (2,918,448)	$ (542,413)	$ (3,460,861)	$ (2,942,963)	$ (4,518,569)
Additional shares issued for prior year software acquisition							2,218,722		2,218,722
Net cash used in operating activities							(960,625)	$ (2,380,281)	(1,545,458)
Previously Reported [Member]
Net loss							(4,037,021)		(5,094,729)
Additional shares issued for prior year software acquisition							2,794,882		2,794,882
Net cash used in operating activities							(960,625)		(1,545,458)
Revision of Prior Period, Reclassification, Adjustment [Member]
Net loss							576,160		576,160
Additional shares issued for prior year software acquisition							(576,160)		(576,160)
Net cash used in operating activities

Restatement of Previously Issued Unaudited Interim Financial Statements (Details Narrative) - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023
Additional paid-in-capital	$ (34,998,705)	$ (33,992,707)	$ (31,893,670)	$ (25,561,780)
Revision of Prior Period, Reclassification, Adjustment [Member]
Additional paid-in-capital			$ 576,160	$ 576,160

Related Party Transactions (Details Narrative) - USD ($)						9 Months Ended		12 Months Ended
	Sep. 26, 2024	Aug. 27, 2024	Aug. 12, 2024	Jun. 12, 2024	May 10, 2024	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Related Party Transaction [Line Items]
Proceeds from advances, related party						$ 72,000
Repayment of advances, related party						72,000
Imputed interest						4,995	4,995
Capital contribution						4,448
Rowland Day [Member]
Related Party Transaction [Line Items]
Proceeds from advances, related party						72,000
Repayment of advances, related party						72,000
Advances related party balance owed						0
Expenses paid on the company's behalf						249,113	352,952
Repayments of expenses to related party						213,042	262,850
Balance owed						40,408		$ 4,337
Imputed interest						4,995	$ 4,995
Notes payable principal balance						221,990		221,990
Accrued interest						41,623		33,299
Capital contribution						4,448		351,459
Rowland Day [Member] \| Senior Secured Promissory Notes Payable [Member]
Related Party Transaction [Line Items]
Accrued interest						37,904		0
Promissory note payable	$ 23,000	$ 5,000	$ 80,000	$ 216,000	$ 225,000
Interest rate	14.00%	14.00%	14.00%	14.00%	14.00%
Debt maturity date description	the note matures the earlier of; (i) March 26, 2025, (ii) the closing of a minimum of $500,000 in a subsequent financing of either debt or equity; (iii) a subsequent registration statement with minimum proceeds of one million dollars ($1,000,000) is received by the Company; and /or (iv) a change in control transaction occurs in which the collective ownership of Saul Leal and Holder is reduced to less than fifty percent (50%) or Holder’s ownership is reduced to less than thirty-five percent (35%) (any such date, or transaction shall be the maturity date) . The Company will not hereafter create, incur, assume, or suffer to exist any mortgage, pledge, hypothecation, assignment, security interest, encumbrance, lien (statutory or other), preference, priority, of other security agreement or preferential arrangement of any kind or nature whatsoever (including any conditional sale or other title retention agreement and any financing lease) (each a “Lien”) upon any of its property, revenue, or assets, whether now owned or hereafter acquired without the written consent of Holder.	the note matures on October 31, 2024. The Company will not hereafter create, incur, assume, or suffer to exist any mortgage, pledge, hypothecation, assignment, security interest, encumbrance, lien (statutory or other), preference, priority, of other security agreement or preferential arrangement of any kind or nature whatsoever (including any conditional sale or other title retention agreement and any financing lease) (each a “Lien”) upon any of its property, revenue, or assets, whether now owned or hereafter acquired without the written consent of Holder.	the note matures the earlier of; (i) February 12, 2025, (ii) the closing of a minimum of $500,000 in a subsequent financing of either debt or equity; (iii) a subsequent registration statement with minimum proceeds of one million dollars ($1,000,000) is received by the Company; and /or (iv) a change in control transaction occurs in which the collective ownership of Saul Leal and Holder is reduced to less than fifty percent (50%) or Holder’s ownership is reduced to less than thirty-five percent (35%) (any such date, or transaction shall be the maturity date) . The Company will not hereafter create, incur, assume, or suffer to exist any mortgage, pledge, hypothecation, assignment, security interest, encumbrance, lien (statutory or other), preference, priority, of other security agreement or preferential arrangement of any kind or nature whatsoever (including any conditional sale or other title retention agreement and any financing lease) (each a “Lien”) upon any of its property, revenue, or assets, whether now owned or hereafter acquired without the written consent of Holder.	The note is payable on demand. If the Lender does not demand payment, the note matures the earlier of; (i) December 12, 2024, (ii) the closing of a minimum of $500,000 in a subsequent financing of either debt or equity; (iii) a subsequent registration statement with minimum proceeds of one million dollars ($1,000,000) is received by the Company; and /or (iv) a change in control transaction occurs in which the collective ownership of Saul Leal and Holder is reduced to less than fifty percent (50%) or Holder’s ownership is reduced to less than thirty-five percent (35%) (any such date, or transaction shall be the maturity date) . The Company will not hereafter create, incur, assume, or suffer to exist any mortgage, pledge, hypothecation, assignment, security interest, encumbrance, lien (statutory or other), preference, priority, of other security agreement or preferential arrangement of any kind or nature whatsoever (including any conditional sale or other title retention agreement and any financing lease) (each a “Lien”) upon any of its property, revenue, or assets, whether now owned or hereafter acquired without the written consent of Holder.	The note is payable on demand. If the Lender does not demand payment, the note matures the earlier of; (i) November 10, 2024, (ii) the closing of a minimum of $500,000 in a subsequent financing of either debt or equity; (iii) a subsequent registration statement with minimum proceeds of one million dollars ($1,000,000) is received by the Company; and /or (iv) a change in control transaction occurs in which the collective ownership of Saul Leal and Holder is reduced to less than fifty percent (50%) or Holder’s ownership is reduced to less than thirty-five percent (35%) (any such date, or transaction shall be the maturity date). The Company will not hereafter create, incur, assume, or suffer to exist any mortgage, pledge, hypothecation, assignment, security interest, encumbrance, lien (statutory or other), preference, priority, of other security agreement or preferential arrangement of any kind or nature whatsoever (including any conditional sale or other title retention agreement and any financing lease) (each a “Lien”) upon any of its property, revenue, or assets, whether now owned or hereafter acquired without the written consent of Holder.
Debt default description	The Company shall cross-default in the payment when due, or otherwise default in performance, after the expiration of any applicable grace period, of any amount payable under existing corporate obligations, or any other obligations of the Company for money borrowed (including capital leases and purchase money financing) in excess of $10,000, or there occurs any event of default or similar circumstance or event entitling the holder thereof to accelerate the obligations thereunder or to exercise rights and remedies, prior to the payment in full of the obligations. If any Event of Default occurs and continues for a period that exceeds ten (10) days, Holder may by written election, elect to either (i) declare the Note immediately due and payable, or (ii) receive 1,000,000 warrants with an exercise price of $0.01 per share which shall have a term of 5 years.	The Company shall cross-default in the payment when due, or otherwise default in performance, after the expiration of any applicable grace period, of any amount payable under existing corporate obligations, or any other obligations of the Company for money borrowed (including capital leases and purchase money financing) in excess of $10,000, or there occurs any event of default or similar circumstance or event entitling the holder thereof to accelerate the obligations thereunder or to exercise rights and remedies, prior to the payment in full of the obligations.	The Company shall cross-default in the payment when due, or otherwise default in performance, after the expiration of any applicable grace period, of any amount payable under existing corporate obligations, or any other obligations of the Company for money borrowed (including capital leases and purchase money financing) in excess of $10,000, or there occurs any event of default or similar circumstance or event entitling the holder thereof to accelerate the obligations thereunder or to exercise rights and remedies, prior to the payment in full of the obligations. If any Event of Default occurs and continues for a period that exceeds ten (10) days, Holder may by written election, elect to either (i) declare the Note immediately due and payable, or (ii) receive 1,000,000 warrants with an exercise price of $0.01 per share which shall have a term of 5 years.	The Company shall cross-default in the payment when due, or otherwise default in performance, after the expiration of any applicable grace period, of any amount payable under existing corporate obligations, or any other obligations of the Company for money borrowed (including capital leases and purchase money financing) in excess of $10,000, or there occurs any event of default or similar circumstance or event entitling the holder thereof to accelerate the obligations thereunder or to exercise rights and remedies, prior to the payment in full of the obligations. If any Event of Default occurs and continues for a period that exceeds ten (10) days, Holder may by written election, elect to either (i) declare the Note immediately due and payable, or (ii) receive 1,000,000 warrants with an exercise price of $0.01 per share which shall have a term of 5 years.	The Company shall cross-default in the payment when due, or otherwise default in performance, after the expiration of any applicable grace period, of any amount payable under existing corporate obligations, or any other obligations of the Company for money borrowed (including capital leases and purchase money financing) in excess of $10,000, or there occurs any event of default or similar circumstance or event entitling the holder thereof to accelerate the obligations thereunder or to exercise rights and remedies, prior to the payment in full of the obligations. If any Event of Default occurs and continues for a period that exceeds ten (10) days, Holder may by written election, elect to either (i) declare the Note immediately due and payable, or (ii) receive 1,000,000 warrants with an exercise price of $0.01 per share which shall have a term of 5 years.
Excess amount	$ 10,000	$ 10,000	$ 10,000	$ 10,000	$ 10,000
Warrants receivable	1,000,000		1,000,000	1,000,000	1,000,000
Exercise price	$ 0.01		$ 0.01	$ 0.01	$ 0.01
Warrants term	5 years		5 years	5 years	5 years
Senior secured notes payable						$ 549,000		$ 0
Rowland Day [Member] \| Series B-1 Convertible Preferred Stock [Member]
Related Party Transaction [Line Items]
Conversion price						$ 0.10
Rowland Day [Member] \| Convertible Debt [Member]
Related Party Transaction [Line Items]
Related party interest rate						5.00%
Saul Leal [Member]
Related Party Transaction [Line Items]
Expenses paid on the company's behalf						$ 8,862
Balance owed						$ 8,862

Schedule of Warrant Outstanding (Details) - Warrant [Member]	9 Months Ended
	Sep. 30, 2024 $ / shares shares
Accumulated Other Comprehensive Income (Loss) [Line Items]
Warrants outstanding, beginning balance \| shares	350,000
Weighted average exercise price per share, beginning balance \| $ / shares	$ 1.29
Warrants, granted \| shares
Weighted average exercise price per share, granted \| $ / shares
Warrants, exercised \| shares
Weighted average exercise price per share, exercised \| $ / shares
Warrants, forfeited \| shares
Weighted average exercise price per share, forfeited \| $ / shares
Warrants, expired \| shares
Weighted average exercise price per share, expired \| $ / shares
Warrants outstanding, ending balance \| shares	350,000
Weighted average exercise price per share, ending balance \| $ / shares	$ 1.29

Schedule of Stock Options (Details) - Share-Based Payment Arrangement, Option [Member]	9 Months Ended
	Sep. 30, 2024 $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options outstanding, beginning balance \| shares	3,645,000
Weighted average exercise price, beginning balance \| $ / shares	$ 0.43
Options, granted \| shares	970,000
Weighted average exercise price, granted \| $ / shares	$ 0.52
Options, exercised \| shares
Weighted average exercise price, exercised \| $ / shares
Options, forfeited \| shares
Weighted average exercise price, forfeited \| $ / shares
Options, expired \| shares
Weighted average exercise price, expired \| $ / shares
Options outstanding, ending balance \| shares	4,615,000
Weighted average exercise price, ending balance \| $ / shares	$ 0.43
Options, exercisable \| shares	580,000
Weighted average exercise price, exercisable \| $ / shares	$ 0.46

Equity (Details Narrative) - USD ($)						1 Months Ended	3 Months Ended		9 Months Ended
Equity (Details Narrative) - USD ($)	Aug. 19, 2024	Aug. 05, 2024	Feb. 06, 2024	Jan. 24, 2024	May 01, 2023	Oct. 31, 2015	Sep. 30, 2024	Jun. 30, 2024	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	May 02, 2023	Apr. 30, 2008
Class of Stock [Line Items]
Common stock, shares authorized							500,000,000		500,000,000		500,000,000
Common stock, par value							$ 0.001		$ 0.001		$ 0.001
Preferred stock, shares authorized							50,000,000		50,000,000		50,000,000
Preferred stock, par value							$ 0.001		$ 0.001		$ 0.001
Common stock issued, shares			87,500				300,000	582,000
Share issued price per share			$ 0.40				$ 0.75	$ 0.80	$ 0.75
Common stock issued, value			$ 35,000				$ 225,000	$ 465,600	$ 725,600	$ 1,358,000
Share-Based Payment Arrangement, Option [Member]
Class of Stock [Line Items]
Stock options, issuance									970,000
Options exercise price									$ 0.52
Stock options expense									$ 271,924
Options outstanding, weighted average remaining term									4 years 11 months 15 days
Options exercisable, weighted average remaining term									4 years 11 months 15 days
Options outstanding, intrinsic valu							47,450		$ 47,450
Options exercisable, intrinsic value							$ 47,450		$ 47,450
Share-Based Payment Arrangement, Option [Member] \| Employee Stock [Member]
Class of Stock [Line Items]
Stock options, issuance	100,000	100,000
Options term		5 years
Options exercise price	$ 0.51	$ 0.51
Option grants issuance	$ 52,021	$ 39,546
Stock price	$ 0.57	$ 0.51
Exercise price	$ 0.57	$ 0.51
Term	3 years 9 months
Volatility	117.27%	120.76%
Discount rate	3.75%	3.62%
Stock options vested description	The Option will become vested and exercisable with respect to 7,500 shares on December 31, 2024, and 7,500 shares at the end of each calendar quarter for years 2025, 2026, 2027 and ending on September 30, 2028 until the Option is 100% vested.	(i )50,000 options will become vested and exercisable with respect to 3,125 shares on December 31, 2024, and 3,125 shares at the end of each calendar quarter for years 2025, 2026, 2027, and ending on September 30, 2028, until the 50,000 Options are 100% vested (ii) 12,500 Options will vest over four years on an annual basis when the Participant exceeds annual sales objectives established by the Company for years 2025, 2026, 2027, and 2028, for a total of 50,000 Options.
Warrant [Member]
Class of Stock [Line Items]
Warrants outstanding, weighted average remaining term							3 years 6 months 21 days		3 years 6 months 21 days
Warrants exercisable, weighted average remaining term							3 years 6 months 21 days		3 years 6 months 21 days
Director [Member] \| Share-Based Payment Arrangement, Option [Member]
Class of Stock [Line Items]
Stock options, issuance				750,000
Options term				10 years
Options exercise price				$ 0.51
Option grants issuance				$ 368,386
Stock price				$ 0.51
Exercise price				$ 0.51
Term				6 years 3 months
Volatility				162.68%
Discount rate				4.14%
Director [Member] \| Share-Based Payment Arrangement, Option [Member] \| Employee Stock [Member]
Class of Stock [Line Items]
Term		3 years 9 months
Series B-1 Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized					8,619,420	3,107,438	8,619,420		8,619,420		8,619,420
Preferred stock, par value							$ 0.001		$ 0.001		$ 0.001
Preferred stock, voting rights						Each share of Series B-1 has voting rights 3.2x (times) that of the number of votes that is equal to the number of common stock
Preferred stock, convertible terms						Each share of Series B-1 is convertible on a 1 to 11 common share basis.
Preferred stock, shares issued							8,619,420		8,619,420		8,619,420
Preferred stock, shares outstanding							8,619,420		8,619,420		8,619,420
Preferred stock, redemption price per share						$ 0.70798
Outstanding votes percent						51.00%
Series B-1 Convertible Preferred Stock [Member] \| Metalanguage [Member]
Class of Stock [Line Items]
Additional shares issued												2,946,074
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized					2,068		2,068		2,068		2,068		5,000,000
Preferred stock, par value							$ 0.001		$ 0.001		$ 0.001		$ 0.001
Preferred stock, voting rights					Each share of Series A has voting rights equal to the amount of shares of common stock
Preferred stock, convertible terms					Each share of Series A is convertible on a 1 to 1.25 common share basis.
Preferred stock, shares issued							2,068		2,068		2,068
Preferred stock, shares outstanding							2,068		2,068		2,068
Series A-1 Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares issued							2,068		2,068		2,068
Preferred stock, shares outstanding							2,068		2,068		2,068
Series B-2 Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized						3,107,438
Preferred stock, par value						$ 0.001
Preferred stock, voting rights						Each share of Series B-2 has voting rights equal to the amount of shares of common stock
Preferred stock, convertible terms						Series A is convertible to and is convertible on a 1 to 1 common share basis and shall automatically be converted into common shares up the Public Offering Closing.
Preferred stock, shares issued							0		0		0
Preferred stock, shares outstanding							0		0		0
Liquidation preference, value						$ 0

Subsequent Events (Details Narrative) - USD ($)											9 Months Ended
Subsequent Events (Details Narrative) - USD ($)	Oct. 29, 2024	Oct. 14, 2024	Oct. 08, 2024	Sep. 26, 2024	Aug. 27, 2024	Aug. 19, 2024	Aug. 12, 2024	Aug. 05, 2024	Jun. 12, 2024	May 10, 2024	Sep. 30, 2024
Share-Based Payment Arrangement, Option [Member]
Subsequent Event [Line Items]
Stock options, issuance											970,000
Options exercise price											$ 0.52
Share-Based Payment Arrangement, Option [Member] \| Employee Stock [Member]
Subsequent Event [Line Items]
Stock options, issuance						100,000		100,000
Options term								5 years
Options exercise price						$ 0.51		$ 0.51
Stock options vested description						The Option will become vested and exercisable with respect to 7,500 shares on December 31, 2024, and 7,500 shares at the end of each calendar quarter for years 2025, 2026, 2027 and ending on September 30, 2028 until the Option is 100% vested.		(i )50,000 options will become vested and exercisable with respect to 3,125 shares on December 31, 2024, and 3,125 shares at the end of each calendar quarter for years 2025, 2026, 2027, and ending on September 30, 2028, until the 50,000 Options are 100% vested (ii) 12,500 Options will vest over four years on an annual basis when the Participant exceeds annual sales objectives established by the Company for years 2025, 2026, 2027, and 2028, for a total of 50,000 Options.
Rowland Day [Member] \| Senior Secured Promissory Notes Payable [Member]
Subsequent Event [Line Items]
Promissory note payable				$ 23,000	$ 5,000		$ 80,000		$ 216,000	$ 225,000
Interest rate				14.00%	14.00%		14.00%		14.00%	14.00%
Debt maturity date description				the note matures the earlier of; (i) March 26, 2025, (ii) the closing of a minimum of $500,000 in a subsequent financing of either debt or equity; (iii) a subsequent registration statement with minimum proceeds of one million dollars ($1,000,000) is received by the Company; and /or (iv) a change in control transaction occurs in which the collective ownership of Saul Leal and Holder is reduced to less than fifty percent (50%) or Holder’s ownership is reduced to less than thirty-five percent (35%) (any such date, or transaction shall be the maturity date) . The Company will not hereafter create, incur, assume, or suffer to exist any mortgage, pledge, hypothecation, assignment, security interest, encumbrance, lien (statutory or other), preference, priority, of other security agreement or preferential arrangement of any kind or nature whatsoever (including any conditional sale or other title retention agreement and any financing lease) (each a “Lien”) upon any of its property, revenue, or assets, whether now owned or hereafter acquired without the written consent of Holder.	the note matures on October 31, 2024. The Company will not hereafter create, incur, assume, or suffer to exist any mortgage, pledge, hypothecation, assignment, security interest, encumbrance, lien (statutory or other), preference, priority, of other security agreement or preferential arrangement of any kind or nature whatsoever (including any conditional sale or other title retention agreement and any financing lease) (each a “Lien”) upon any of its property, revenue, or assets, whether now owned or hereafter acquired without the written consent of Holder.		the note matures the earlier of; (i) February 12, 2025, (ii) the closing of a minimum of $500,000 in a subsequent financing of either debt or equity; (iii) a subsequent registration statement with minimum proceeds of one million dollars ($1,000,000) is received by the Company; and /or (iv) a change in control transaction occurs in which the collective ownership of Saul Leal and Holder is reduced to less than fifty percent (50%) or Holder’s ownership is reduced to less than thirty-five percent (35%) (any such date, or transaction shall be the maturity date) . The Company will not hereafter create, incur, assume, or suffer to exist any mortgage, pledge, hypothecation, assignment, security interest, encumbrance, lien (statutory or other), preference, priority, of other security agreement or preferential arrangement of any kind or nature whatsoever (including any conditional sale or other title retention agreement and any financing lease) (each a “Lien”) upon any of its property, revenue, or assets, whether now owned or hereafter acquired without the written consent of Holder.		The note is payable on demand. If the Lender does not demand payment, the note matures the earlier of; (i) December 12, 2024, (ii) the closing of a minimum of $500,000 in a subsequent financing of either debt or equity; (iii) a subsequent registration statement with minimum proceeds of one million dollars ($1,000,000) is received by the Company; and /or (iv) a change in control transaction occurs in which the collective ownership of Saul Leal and Holder is reduced to less than fifty percent (50%) or Holder’s ownership is reduced to less than thirty-five percent (35%) (any such date, or transaction shall be the maturity date) . The Company will not hereafter create, incur, assume, or suffer to exist any mortgage, pledge, hypothecation, assignment, security interest, encumbrance, lien (statutory or other), preference, priority, of other security agreement or preferential arrangement of any kind or nature whatsoever (including any conditional sale or other title retention agreement and any financing lease) (each a “Lien”) upon any of its property, revenue, or assets, whether now owned or hereafter acquired without the written consent of Holder.	The note is payable on demand. If the Lender does not demand payment, the note matures the earlier of; (i) November 10, 2024, (ii) the closing of a minimum of $500,000 in a subsequent financing of either debt or equity; (iii) a subsequent registration statement with minimum proceeds of one million dollars ($1,000,000) is received by the Company; and /or (iv) a change in control transaction occurs in which the collective ownership of Saul Leal and Holder is reduced to less than fifty percent (50%) or Holder’s ownership is reduced to less than thirty-five percent (35%) (any such date, or transaction shall be the maturity date). The Company will not hereafter create, incur, assume, or suffer to exist any mortgage, pledge, hypothecation, assignment, security interest, encumbrance, lien (statutory or other), preference, priority, of other security agreement or preferential arrangement of any kind or nature whatsoever (including any conditional sale or other title retention agreement and any financing lease) (each a “Lien”) upon any of its property, revenue, or assets, whether now owned or hereafter acquired without the written consent of Holder.
Debt default description				The Company shall cross-default in the payment when due, or otherwise default in performance, after the expiration of any applicable grace period, of any amount payable under existing corporate obligations, or any other obligations of the Company for money borrowed (including capital leases and purchase money financing) in excess of $10,000, or there occurs any event of default or similar circumstance or event entitling the holder thereof to accelerate the obligations thereunder or to exercise rights and remedies, prior to the payment in full of the obligations. If any Event of Default occurs and continues for a period that exceeds ten (10) days, Holder may by written election, elect to either (i) declare the Note immediately due and payable, or (ii) receive 1,000,000 warrants with an exercise price of $0.01 per share which shall have a term of 5 years.	The Company shall cross-default in the payment when due, or otherwise default in performance, after the expiration of any applicable grace period, of any amount payable under existing corporate obligations, or any other obligations of the Company for money borrowed (including capital leases and purchase money financing) in excess of $10,000, or there occurs any event of default or similar circumstance or event entitling the holder thereof to accelerate the obligations thereunder or to exercise rights and remedies, prior to the payment in full of the obligations.		The Company shall cross-default in the payment when due, or otherwise default in performance, after the expiration of any applicable grace period, of any amount payable under existing corporate obligations, or any other obligations of the Company for money borrowed (including capital leases and purchase money financing) in excess of $10,000, or there occurs any event of default or similar circumstance or event entitling the holder thereof to accelerate the obligations thereunder or to exercise rights and remedies, prior to the payment in full of the obligations. If any Event of Default occurs and continues for a period that exceeds ten (10) days, Holder may by written election, elect to either (i) declare the Note immediately due and payable, or (ii) receive 1,000,000 warrants with an exercise price of $0.01 per share which shall have a term of 5 years.		The Company shall cross-default in the payment when due, or otherwise default in performance, after the expiration of any applicable grace period, of any amount payable under existing corporate obligations, or any other obligations of the Company for money borrowed (including capital leases and purchase money financing) in excess of $10,000, or there occurs any event of default or similar circumstance or event entitling the holder thereof to accelerate the obligations thereunder or to exercise rights and remedies, prior to the payment in full of the obligations. If any Event of Default occurs and continues for a period that exceeds ten (10) days, Holder may by written election, elect to either (i) declare the Note immediately due and payable, or (ii) receive 1,000,000 warrants with an exercise price of $0.01 per share which shall have a term of 5 years.	The Company shall cross-default in the payment when due, or otherwise default in performance, after the expiration of any applicable grace period, of any amount payable under existing corporate obligations, or any other obligations of the Company for money borrowed (including capital leases and purchase money financing) in excess of $10,000, or there occurs any event of default or similar circumstance or event entitling the holder thereof to accelerate the obligations thereunder or to exercise rights and remedies, prior to the payment in full of the obligations. If any Event of Default occurs and continues for a period that exceeds ten (10) days, Holder may by written election, elect to either (i) declare the Note immediately due and payable, or (ii) receive 1,000,000 warrants with an exercise price of $0.01 per share which shall have a term of 5 years.
Excess amount				$ 10,000	$ 10,000		$ 10,000		$ 10,000	$ 10,000
Warrants receivable				1,000,000			1,000,000		1,000,000	1,000,000
Exercise price				$ 0.01			$ 0.01		$ 0.01	$ 0.01
Warrants term				5 years			5 years		5 years	5 years
Subsequent Event [Member] \| Share-Based Payment Arrangement, Option [Member] \| Employee Stock [Member]
Subsequent Event [Line Items]
Stock options, issuance	1,200,000
Options term	5 years
Options exercise price	$ 0.75
Stock options vested description	(i) 600,000 options will become vested and exercisable with respect to 37,500 shares on the last day of each calendar quarter beginning June 30, 2024, and ending on March 31, 2028, until the 600,000 Options are 100% vested. In full satisfaction of the relevant obligation of the Company under the Participant’s employment agreement with the Company, the remaining 600,000 Options will become vested and exercisable as follows until the Option is 100% vested (ii) for a period of four years beginning April 1, 2024, ending March 31 of 2025; April 1, 2025, ending March 31, 2026; April 1, 2026 ending March 31, 2027; and April 1, 2027 ending March 31, 2028, 150,000 Options will vest (subject to meeting certain total new bookings) on March 31 of each year, beginning March 31, 2025.
Stock options vesting value	$ 5
Stock options vesting shares	150,000
Subsequent Event [Member] \| Rowland Day [Member] \| Senior Secured Promissory Notes Payable [Member]
Subsequent Event [Line Items]
Promissory note payable		$ 80,000
Interest rate		14.00%
Debt maturity date description		the note matures the earlier of; (i) November 13, 2024, (ii) the closing of a minimum of $500,000 in a subsequent financing of either debt or equity; (iii) a subsequent registration statement with minimum proceeds of one million dollars ($1,000,000) is received by the Company; and /or (iv) a change in control transaction occurs in which the collective ownership of Saul Leal and Holder is reduced to less than fifty percent (50%) or Holder’s ownership is reduced to less than thirty-five percent (35%) (any such date, or transaction shall be the maturity date) . The Company will not hereafter create, incur, assume, or suffer to exist any mortgage, pledge, hypothecation, assignment, security interest, encumbrance, lien (statutory or other), preference, priority, of other security agreement or preferential arrangement of any kind or nature whatsoever (including any conditional sale or other title retention agreement and any financing lease) (each a “Lien”) upon any of its property, revenue, or assets, whether now owned or hereafter acquired without the written consent of Holder.
Debt default description		The Company shall cross-default in the payment when due, or otherwise default in performance, after the expiration of any applicable grace period, of any amount payable under existing corporate obligations, or any other obligations of the Company for money borrowed (including capital leases and purchase money financing) in excess of $10,000, or there occurs any event of default or similar circumstance or event entitling the holder thereof to accelerate the obligations thereunder or to exercise rights and remedies, prior to the payment in full of the obligations. If any Event of Default occurs and continues for a period that exceeds ten (10) days, Holder may by written election, elect to either (i) declare the Note immediately due and payable, or (ii) receive 1,000,000 warrants with an exercise price of $0.01 per share which shall have a term of 5 years.
Excess amount		$ 10,000
Warrants receivable		1,000,000
Exercise price		$ 0.01
Warrants term		5 years
OEM Agreement [Member] \| Subsequent Event [Member]
Subsequent Event [Line Items]
Term agreement description			The Agreement has an exclusivity period of eighteen months and an initial term of three years.
Fees received			$ 700,000

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