Atlas Technology (ATYG) 10-Q 15 Nov 21 2021 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2021	Nov. 15, 2021
Cover [Abstract]
Document Type	10-Q
Entity Central Index Key	0001093636
Document Period End Date	Sep. 30, 2021
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q3
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	000-28675
Entity Registrant Name	Atlas Technology Group, Inc.
Entity Incorporation, State or Country Code	FL
Entity Tax Identification Number	94-3370795
Entity Address, Address Line One	PO Box 147165
Entity Address, City or Town	Lakewood
Entity Address, State or Province	CO
Entity Address, Postal Zip Code	80214
City Area Code	303
Local Phone Number	323-4896
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	true
Entity Common Stock, Shares Outstanding		5,850,705,874

CONDENSED BALANCE SHEETS

CONDENSED BALANCE SHEETS - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Current Assets
Cash and Cash Equivalents
Prepaid Expenses	2,917
Total Current Assets	2,917
Total Assets	2,917
Current Liabilities
Accounts Payable	3,150	9,470
Accruals - Related Parties	99,000	72,000
Note Payable - Related Party	28,133
Total Current Liabilities	130,283	81,470
Total Liabilities	130,283	81,470
Commitments and Contingencies (Note 7)
Shareholders' Deficit
Common Stock, $0.00001 par value, 15,000,000,000 shares authorized, 5,850,705,874 shares issued and outstanding	58,507	58,507
Additional Paid In Capital	30,707,342	30,530,982
Retained Deficit	(30,933,115)	(30,847,319)
Total Shareholders' Deficit	(127,366)	(81,470)
Total Liabilities and Shareholders' Deficit	2,917	0
Series A Preferred Stock [Member]
Shareholders' Deficit
Preferred Stock	39,900	176,360
Series B Preferred Stock [Member]
Shareholders' Deficit
Preferred Stock

CONDENSED BALANCE SHEETS (Paren

CONDENSED BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 30, 2021	Dec. 31, 2020	Jul. 27, 2015
Preferred stock, par value per share	$ 0.00001
Preferred stock, shares authorized	25,000,000
Common stock, par value per share	$ 0.00001	$ 0.00001
Common stock, shares authorized	15,000,000,000	15,000,000,000
Common stock, shares issued	5,850,705,874	5,850,705,874
Common stock, shares outstanding	5,850,705,874	5,850,705,874
Series A Preferred Stock [Member]
Preferred stock, par value per share	$ 0.00001	$ 0.00001
Preferred stock, shares authorized	1	1	1
Preferred stock, shares issued	1	1
Preferred stock, shares outstanding	1	1
Series B Preferred Stock [Member]
Preferred stock, par value per share	$ 0.00001	$ 0.00001
Preferred stock, shares authorized	24,999,999	24,999,999	24,999,999
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0

CONDENSED UNAUDITED STATEMENTS

CONDENSED UNAUDITED STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Income Statement [Abstract]
REVENUE
EXPENSES
General and administrative expenses	28,966	9,150	90,066	27,450
Gain on partial settlement of liability			(4,270)
Total Expenses	28,966	9,150	85,796	27,450
OPERATING LOSS	(28,966)	(9,150)	(85,796)	(27,450)
OTHER (INCOME) EXPENSE
INCOME (LOSS) BEFORE TAXES	(28,966)	(9,150)	(85,796)	(27,450)
TAXES
NET INCOME (LOSS)	$ (28,966)	$ (9,150)	$ (85,796)	$ (27,450)
Net Income (Loss) per Common Share: Basic and Diluted	$ 0	$ 0	$ 0	$ 0
Weighted Average Common Shares Outstanding: Basic and Diluted	5,850,705,874	5,850,705,874	5,850,705,874	5,850,705,874

CONDENSED UNAUDITED STATEMENT_2

CONDENSED UNAUDITED STATEMENTS OF CHANGES IN SHAREHOLDERS' DEFICIT - USD ($)	Series A Preferred Shares Member	Common Stock [Member]	Additional Paid-In Capital [Member]	Accumulatedt Deficit [Member]	Total
Balance at Dec. 31, 2019	$ 176,360	$ 58,507	$ 30,530,982	$ (30,810,719)	$ (44,870)
Balance, shares at Dec. 31, 2019	1	5,850,705,874
Net loss				(27,450)	(27,450)
Balance at Sep. 30, 2020	$ 176,360	$ 58,507	30,530,982	(30,872,211)	(106,362)
Balance, shares at Sep. 30, 2020	1	5,850,705,874
Balance at Jun. 30, 2020	$ 176,360	$ 58,507	30,530,982	(30,863,061)	(97,212)
Balance, shares at Jun. 30, 2020	1	5,850,705,874
Net loss				(9,150)	(9,150)
Balance at Sep. 30, 2020	$ 176,360	$ 58,507	30,530,982	(30,872,211)	(106,362)
Balance, shares at Sep. 30, 2020	1	5,850,705,874
Balance at Dec. 31, 2020	$ 176,360	$ 58,507	30,530,982	(30,847,319)	(81,470)
Balance, shares at Dec. 31, 2020	1	5,850,705,874
Cancellation of Series A Preferred Stock	$ (176,360)		176,360		0
Cancellation of Series A Preferred Stock, shares	(1)
Issuance of Series A Preferred Stock	$ 39,900				39,900
Issuance of Series A Preferred Stock, shares	1
Net loss				(85,796)	(85,796)
Balance at Sep. 30, 2021	$ 39,900	$ 58,507	30,707,342	(30,933,115)	(127,366)
Balance, shares at Sep. 30, 2021	1	5,850,705,874
Balance at Jun. 30, 2021	$ 39,900	$ 58,507	30,707,342	(30,904,149)	(98,400)
Balance, shares at Jun. 30, 2021	1	5,850,705,874
Net loss				(28,966)	(28,966)
Balance at Sep. 30, 2021	$ 39,900	$ 58,507	$ 30,707,342	$ (30,933,115)	$ (127,366)
Balance, shares at Sep. 30, 2021	1	5,850,705,874

CONDENSED UNAUDITED STATEMENT_3

CONDENSED UNAUDITED STATEMENTS OF CASH FLOWS - USD ($)	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Cash Flows from Operating Activities:
Net Income (Loss)	$ (85,796)	$ (27,450)
Adjustments to reconcile net income (loss) to net cash from operating activities
Compensation paid in preferred stock	39,900
Gain on partial settlement of liabilities	(4,270)
Changes in working capital items:
Prepaid expenses	(2,917)
Accounts payable	(2,050)	450
Accruals - related parties	27,000	27,000
Net Cash Flows Used in Operating Activities	(28,133)	0
Net Cash Flows Used in Investing Activities
Cash Flows from Financing Activities
Note Payable - Related Party	28,133
Net Cash Flows From Financing Activities	28,133
Net Change in Cash:	0	0
Beginning Cash:
Ending Cash:		0
Supplemental Disclosures of Cash Flow Information:
Cash paid for interest
Cash paid for tax

NATURE OF OPERATIONS

NATURE OF OPERATIONS	9 Months Ended
	Sep. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OF OPERATIONS	NOTE 1. NATURE OF OPERATIONS Nature of Business Atlas Technology Group, Inc., a Florida corporation, (“Atlas”, “the Company”, “We", "Us" or “Our’) is a publicly quoted shell company seeking to merge with an entity with experienced management and opportunities for growth in return for shares of our common stock to create values for our shareholders. No potential merger candidate has been identified at this time. Effective May 29, 2021, we entered into an agreement with Corporate Excellence Consulting Inc. (“CECI”), our then controlling shareholder, and Mr. David Cutler (“Mr. Cutler”) (“the Agreement”) under which: - CECI surrendered, and we cancelled, the single outstanding share of Series A Preferred Stock. The single outstanding share of Series A Preferred Stock carried super preferred voting rights enabling the holder to vote the equivalent of 61% - We issued a new share of Series A Preferred Stock, carrying the same super preferred voting rights described above, to Mr. Cutler. As a consequence of this issuance, Mr. Cutler became our new controlling shareholder, - Mr. Cutler was appointed as a director of ours and as our Chief Financial Officer, - Mr. Cutler paid $5,000 to CECI on our behalf as a partial repayment of the outstanding fees due by us to CECI, - Mr. Cutler undertook to pay a further $30,000 on our behalf as a full and final settlement of the outstanding fees due by us to CECI, such payment to be made on the approval by FINRA of a proposed name change and reverse stock split, - CECI agreed to accept the $35,000 to be paid to them by Mr. Cutler on our behalf in full and final settlement of the outstanding fees due by us to CECI. The initial payment of $5,000 to CECI was made by Mr. Cutler as agreed. There is no guarantee that it will be possible to complete the remaining terms of the Agreement. History Atlas was incorporated in the state of Nevada in August 1996 under the name Pan World Corporation. In November 1999, the Company changed its name to Tribeworks, Inc. and redomiciled to the state of Delaware. In August 2007, the Company changed its name to Atlas Technology Group, Inc. In August 2015, the Company redomiciled to the State of Florida. In December 2015, the Company changed its name to Moxie Motion Pictures, Inc. In November 2018, the Company changed its name back to Atlas Technology Group, Inc. Since its Inception in August 1996, the Company has at various times been involved in the following business activities: software sales, provision of information technology application support services, distribution of energy efficient lighting products and movie production and talent management. By December 31, 2018, the Company had ceased all operations and had disposed of all its former operating subsidiaries. Impact of the COVID-19 Pandemic We have not commenced operations as yet and consequently have not been directly impacted by the Covid-19 outbreak at this time. However, the detrimental effect of the Covid-19 outbreak on the economy as a whole may have a 5 Table of Contents detrimental impact on our ability to raise funding and identify an entity to merge with for the foreseeable future. We are unable to predict with any certainty the ultimate impact Covid-19 outbreak on our plans at this time.

GOING CONCERN

GOING CONCERN	9 Months Ended
	Sep. 30, 2021
Going Concern [Abstract]
GOING CONCERN	NOTE 2. GOING CONCERN Our financial statements are prepared using accounting principles generally accepted in the United States of America (“GAAP”) applicable to a going concern, which contemplate the realization of assets and the liquidation of liabilities in the normal course of business. We have no ongoing business or income and for the nine-month period ended September 30, 2021. We incurred a loss of $85,796 and had an accumulated deficit of $30,933,115 as of September 30, 2021. These conditions raise substantial doubt about our ability to continue as a going concern. The financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result from the outcome of these uncertainties. Our ability to continue as a going concern is dependent upon our ability to raise additional debt or equity funding to meet our ongoing operating expenses and ultimately in merging with another entity with experienced management and profitable operations. No assurances can be given that we will be successful in achieving these objectives.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The summary of significant accounting policies is presented to assist in the understanding of the financial statements. These policies conform to GAAP and have been consistently applied. The Company has selected December 31 as its financial year end. Interim Financial Statements The accompanying unaudited interim condensed financial statements have been prepared in accordance with GAAP for interim financial information in accordance with Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. The accompanying condensed financial statements have been prepared by the Company without audit. In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position, results of operations, changes in shareholders’ deficit and cash flows as of September 30, 2021 and for the related periods presented, have been included. The results for the three and nine-month periods ended September 30, 2021 are not necessarily indicative of the results of operations for the full year. These financial statements and related footnotes should be read in conjunction with the financial statements and footnotes thereto for the years ended December 31, 2020 and 2019 included on pages F-1 to F-15 of the our Form 10 filed on July 29, 2021 and amended on August 2 and August 30, 2021. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Cash and Cash Equivalents We maintain cash balances in a non-interest-bearing account that currently does not exceed federally insured limits. For the purpose of the statements of cash flows, all highly liquid investments with a maturity of three months or less are considered to be cash equivalents. As of September 30, 2021 and December 31, 2020, our cash balances were $0. 6 Table of Contents Fair Value Measurements: ASC Topic 820, Fair Value Measurements and Disclosures ("ASC 820"), provides a comprehensive framework for measuring fair value and expands disclosures which are required about fair value measurements. Specifically, ASC 820 sets forth a definition of fair value and establishes a hierarchy prioritizing the inputs to valuation techniques, giving the highest priority to quoted prices in active markets for identical assets and liabilities and the lowest priority to unobservable value inputs. ASC 820 defines the hierarchy as follows: Level 1 – Quoted prices are available in active markets for identical assets or liabilities as of the reported date. The types of assets and liabilities included in Level 1 are highly liquid and actively traded instruments with quoted prices, such as equities listed on the New York Stock Exchange. Level 2 – Pricing inputs are other than quoted prices in active markets but are either directly or indirectly observable as of the reported date. The types of assets and liabilities in Level 2 are typically either comparable to actively traded securities or contracts or priced with models using highly observable inputs. Level 3 – Significant inputs to pricing that are unobservable as of the reporting date. The types of assets and liabilities included in Level 3 are those with inputs requiring significant management judgment or estimation, such as complex and subjective models and forecasts used to determine the fair value of financial transmission rights. Our financial instruments consist of our prepaid expenses, accounts payable, accrued expenses - related parties and note payable – related party. The carrying amount of our prepaid expenses, accounts payable, accrued expenses- related parties and note payable – related party approximates their fair values because of the short-term maturities of these instruments Related Party Transactions: A related party is generally defined as (i) any person that holds 10% or more of our membership interests including such person's immediate families, (ii) our management, (iii) someone that directly or indirectly controls, is controlled by or is under common control with us, or (iv) anyone who can significantly influence our financial and operating decisions. A transaction is considered to be a related party transaction when there is a transfer of resources or obligations between related parties. See Notes 5, 6 and 8 below for details of related party transactions in the period presented. Leases: We determine if an arrangement is a lease at inception. Operating leases are included in operating lease right-of-use (“ROU”) as assets, operating lease non-current liabilities, and operating lease current liabilities in our balance sheet. Finance leases are property and equipment, other current liabilities, and other non-current liabilities in the balance sheet. ROU assets represent the right to use an asset for the lease term and lease liability represent the obligation to make lease payment arising from the lease. Operating lease ROU assets and liabilities are recognized at the commencement date based on the present value of lease payments over lease term. As most of the leases doesn’t provide an implicit rate. We generally use the incremental borrowing rate on the estimated rate of interest for collateralized borrowing over a similar term of the lease payments at commencement date. The operating ROU asset also includes any lease payments made and exclude lease incentives. Lease expense for lease payment is recognized on a straight-line basis over lease term. The Company was not party to any lease transaction during the three and nine months ended September 30, 2021 and 2020. 7 Table of Contents Income Taxes: The provision for income taxes is computed using the asset and liability method, under which deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, and for operating losses and tax credit carry-forwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates that apply to taxable income in effect for the years in which those tax assets are expected to be realized or settled. We record a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized. Uncertain Tax Positions: We evaluate tax positions in a two-step process. We first determine whether it is more likely than not that a tax position will be sustained upon examination, based on the technical merits of the position. If a tax position meets the more-likely-than-not recognition threshold, it is then measured to determine the amount of benefit to recognize in the financial statements. The tax position is measured as the largest amount of benefit that is greater than 50% likely of being realized upon ultimate settlement. We classify gross interest and penalties and unrecognized tax benefits that are not expected to result in payment or receipt of cash within one year as long-term liabilities in the financial statements. Revenue Recognition: Revenues are recognized when control of the promised goods or services are transferred to a customer, in an amount that reflects the consideration that the Company expects to receive in exchange for those goods or services. The Company applies the following five steps in order to determine the appropriate amount of revenue to be recognized as it fulfills its obligations under each of its agreements: Step 1: Identify the contract(s) with customers Step 2: Identify the performance obligations in the contract Step 3: Determine the transaction price Step 4: Allocate the transaction price to performance obligations Step 5: Recognize revenue when the entity satisfies a performance obligation As the Company had no business operations during the three and nine months ended September 30, 2021 and 2020, we have not identified specific planned revenue streams. During the three and nine-month periods ended September 30, 2021 and 2020, we did not recognize any revenue. Advertising Costs: We expense advertising costs when advertisements occur. No advertising costs were incurred during the three and nine-month periods ended September 30, 2021 and 2020. Stock-Based Compensation: The cost of equity instruments issued to employees and non-employees in return for goods and services is measured by the grant date fair value of the equity instruments issued in accordance with ASC 718, Compensation – Stock Compensation. The related expense is recognized as services are rendered or vesting periods elapse. Net Loss per Share Calculation: Basic earnings (loss) per common share ("EPS") is computed by dividing net income (loss) available to common stockholders by the weighted-average number of common shares outstanding for the period. Diluted earnings (loss) per share is computed by dividing net income (loss) by the weighted average shares outstanding, assuming all dilutive potential common shares were issued. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. 8 Table of Contents Recently Accounting Pronouncements: We have reviewed all the recently issued, but not yet effective, accounting pronouncements and do not believe any of these pronouncements will have a material impact on our financial statements.

ACCOUNTS PAYABLE

ACCOUNTS PAYABLE	9 Months Ended
	Sep. 30, 2021
Accounts Payable, Current [Abstract]
ACCOUNTS PAYABLE	NOTE 4. ACCOUNTS PAYABLE As of September 30, 2021 and December 31, 2020, the balance of accounts payable totaled $3,150 and $9,470 respectively. These balances were owed to the Company’s share transfer agent.

ACCRUED EXPENSES - RELATED PART

ACCRUED EXPENSES - RELATED PARTIES	9 Months Ended
	Sep. 30, 2021
Payables and Accruals [Abstract]
ACCRUED EXPENSES - RELATED PARTIES	NOTE 5. ACCRUED EXPENSES - RELATED PARTIES As of September 30, 2021 and December 31, 2020, the balance of accruals - related parties totaled $99,000 and $72,000 respectively. These accruals relate to consulting fees due our current controlling shareholder, director and chief financial officer ($20,000 and $0, respectively) and our former controlling shareholder ($79,000 and $72,000 respectively).

NOTE PAYABLE - RELATED PARTY

NOTE PAYABLE - RELATED PARTY	9 Months Ended
	Sep. 30, 2021
Notes Payable [Abstract]
NOTE PAYABLE - RELATED PARTY	NOTE 6. NOTE PAYABLE – RELATED PARTY As of September 30, 2021 and December 31, 2020, the balance of notes payable – related party totaled $28,133 and $0 respectively Our new controlling shareholder, director and chief financial officer, advanced to us $28,133, by way of a promissory note to finance our working capital requirements. The promissory note is unsecured, due on demand and interest free.

COMMITMENTS & CONTINGENCIES

COMMITMENTS & CONTINGENCIES	9 Months Ended
	Sep. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS & CONTINGENCIES	NOTE 7. COMMITMENTS & CONTINGENCIES Legal Proceedings We were not subject to any legal proceedings during the three and nine-month periods ended September 30, 2021 or 2020, and, to the best of our knowledge, no legal proceedings are pending or threatened. Contractual Obligations We are not party to any contractual obligations at this time.

SHAREHOLDERS' DEFICIT

SHAREHOLDERS' DEFICIT	9 Months Ended
	Sep. 30, 2021
Equity [Abstract]
SHAREHOLDERS' DEFICIT	NOTE 8. SHAREHOLDERS’ DEFICIT Preferred Stock We are authorized to issue 25,000,000 shares of preferred stock with a par value of $0.00001, with such relative rights, preferences and designations as may be determined by our Board of Directors in its sole discretion upon the issuance of any shares of Preferred Stock. 1 share of Series A Preferred Stock and 24,999,999 shares of Series B Preferred Stock were designated effective July 27, 2015. There are no remaining shares of preferred stock available for designation at this time. 9 Table of Contents Series A Preferred Stock As of September 30, 2021, we were authorized to issue 1 share of Series A Preferred Stock with a par value of $0.00001. 1 share of Series A Preferred Stock was issued and outstanding as of December 31, 2020. The share of Series A Preferred Stock carried super majority voting rights such that it can vote the equivalent of 61% The share of Series A Preferred Stock was convertible into 1,000 shares of common stock at the option of the Holder. As described above, effective May 29, 2021, the 1 existing issued share of Series A Preferred Stock was returned to us by of former controlling shareholder and cancelled by us. Further on May 29, 2021, we issued a new share of Series A Preferred Stock, valued by an independent, third party valuation company at $39,900, as compensation to our new controlling shareholder, director and Chief Financial Officer. The new share of Series A Preferred Stock carries the same super majority voting rights as before such that it can vote the equivalent of 61% of all votable preferred and common stock at all times. However, the new share of Series A Preferred Stock is now convertible into such number of shares of common equal to 61% ownership of the common stock of the Company at the option of the Holder. As further discussed in Note 9 Subsequent Events 61% to 68% Series B Preferred Stock As of September 30, 2021, we were authorized to issue 24,999,999 shares of Series B Preferred Stock with a par value of $0.00001. No shares of Series B Preferred Stock were issued or outstanding during the three- and nine-months periods ended September 30, 2021 and 2020. Each share of Series B Preferred Stock is entitled to one vote. In the event of a liquidation, each share of Series B Preferred Stock is entitled to $1.00 per share distribution before any distribution is made to holders of any stock ranking junior to the Series B Preferred Stock. Each share of series B Preferred Stock is convertible into 100,000 common shares of the Company. Common Stock As of September 30, 2021, we were authorized to issue 15,000,000,000 shares of common stock with a par value of $0.0001. No shares of common stock were issued during the three- and nine-month periods ended September 30, 2021 and 2020. As of September 30, 2021 and December 31, 2020, 5,850,705,874 shares of common stock were issued and outstanding. 10 Table of Contents As further discussed in Note 9. Subsequent Events - a proposed reverse split of the common stock issued and outstanding on a one new share for one million (1,000,000) old shares - a proposed forward split on a one for one hundred (100) basis such that each post reverse split old share represents 100 new shares These transactions were approved by the Board of directors and the Company’s controlling shareholder on November 9, 2021 and will become effective upon the filing of an amendment to our Certificate of Incorporation with the Secretary of State and approval from FINRA. Warrants No warrants were issued or outstanding during the three- and nine-month periods ended September 30, 2021 and 2020. Stock Options We currently have no stock option plan. No stock options were issued or outstanding during the three- and nine-month periods ended September 30, 2021 and 2020.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 9. SUBSEQUENT EVENTS The Company evaluated subsequent events after September 30, 2021, in accordance with FASB ASC 855 Subsequent Events, through the date of the issuance of these financial statements and has determined there have been no subsequent events for which disclosure is required. Effective October 26, 2021, the Company's board of directors and controlling shareholder increased the super majority voting rights of the one share of outstanding share of Series A Preferred Stock from 61% to 68% On November 9, 2021, we filed a Preliminary Schedule 14C in respect of: - a proposed reverse split of the common stock issued and outstanding on a one new share for one million (1,000,000) old shares - a proposed forward split on a one for one hundred (100) basis such that each post reverse split old share represents 100 new shares These transactions were approved by the Board of directors and the Company’s controlling shareholder on November 9, 2021 and will become effective upon the filing of an amendment to our Certificate of Incorporation with the Secretary of State and approval from FINRA.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The summary of significant accounting policies is presented to assist in the understanding of the financial statements. These policies conform to GAAP and have been consistently applied. The Company has selected December 31 as its financial year end.
Interim Financial Statements	Interim Financial Statements The accompanying unaudited interim condensed financial statements have been prepared in accordance with GAAP for interim financial information in accordance with Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. The accompanying condensed financial statements have been prepared by the Company without audit. In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position, results of operations, changes in shareholders’ deficit and cash flows as of September 30, 2021 and for the related periods presented, have been included. The results for the three and nine-month periods ended September 30, 2021 are not necessarily indicative of the results of operations for the full year. These financial statements and related footnotes should be read in conjunction with the financial statements and footnotes thereto for the years ended December 31, 2020 and 2019 included on pages F-1 to F-15 of the our Form 10 filed on July 29, 2021 and amended on August 2 and August 30, 2021.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents We maintain cash balances in a non-interest-bearing account that currently does not exceed federally insured limits. For the purpose of the statements of cash flows, all highly liquid investments with a maturity of three months or less are considered to be cash equivalents. As of September 30, 2021 and December 31, 2020, our cash balances were $0.
Fair Value Measurements	Fair Value Measurements: ASC Topic 820, Fair Value Measurements and Disclosures ("ASC 820"), provides a comprehensive framework for measuring fair value and expands disclosures which are required about fair value measurements. Specifically, ASC 820 sets forth a definition of fair value and establishes a hierarchy prioritizing the inputs to valuation techniques, giving the highest priority to quoted prices in active markets for identical assets and liabilities and the lowest priority to unobservable value inputs. ASC 820 defines the hierarchy as follows: Level 1 – Quoted prices are available in active markets for identical assets or liabilities as of the reported date. The types of assets and liabilities included in Level 1 are highly liquid and actively traded instruments with quoted prices, such as equities listed on the New York Stock Exchange. Level 2 – Pricing inputs are other than quoted prices in active markets but are either directly or indirectly observable as of the reported date. The types of assets and liabilities in Level 2 are typically either comparable to actively traded securities or contracts or priced with models using highly observable inputs. Level 3 – Significant inputs to pricing that are unobservable as of the reporting date. The types of assets and liabilities included in Level 3 are those with inputs requiring significant management judgment or estimation, such as complex and subjective models and forecasts used to determine the fair value of financial transmission rights. Our financial instruments consist of our prepaid expenses, accounts payable, accrued expenses - related parties and note payable – related party. The carrying amount of our prepaid expenses, accounts payable, accrued expenses- related parties and note payable – related party approximates their fair values because of the short-term maturities of these instruments
Related Party Transactions	Related Party Transactions: A related party is generally defined as (i) any person that holds 10% or more of our membership interests including such person's immediate families, (ii) our management, (iii) someone that directly or indirectly controls, is controlled by or is under common control with us, or (iv) anyone who can significantly influence our financial and operating decisions. A transaction is considered to be a related party transaction when there is a transfer of resources or obligations between related parties. See Notes 5, 6 and 8 below for details of related party transactions in the period presented.
Leases	Leases: We determine if an arrangement is a lease at inception. Operating leases are included in operating lease right-of-use (“ROU”) as assets, operating lease non-current liabilities, and operating lease current liabilities in our balance sheet. Finance leases are property and equipment, other current liabilities, and other non-current liabilities in the balance sheet. ROU assets represent the right to use an asset for the lease term and lease liability represent the obligation to make lease payment arising from the lease. Operating lease ROU assets and liabilities are recognized at the commencement date based on the present value of lease payments over lease term. As most of the leases doesn’t provide an implicit rate. We generally use the incremental borrowing rate on the estimated rate of interest for collateralized borrowing over a similar term of the lease payments at commencement date. The operating ROU asset also includes any lease payments made and exclude lease incentives. Lease expense for lease payment is recognized on a straight-line basis over lease term. The Company was not party to any lease transaction during the three and nine months ended September 30, 2021 and 2020.
Income Taxes	Income Taxes: The provision for income taxes is computed using the asset and liability method, under which deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, and for operating losses and tax credit carry-forwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates that apply to taxable income in effect for the years in which those tax assets are expected to be realized or settled. We record a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized.
Uncertain Tax Positions	Uncertain Tax Positions: We evaluate tax positions in a two-step process. We first determine whether it is more likely than not that a tax position will be sustained upon examination, based on the technical merits of the position. If a tax position meets the more-likely-than-not recognition threshold, it is then measured to determine the amount of benefit to recognize in the financial statements. The tax position is measured as the largest amount of benefit that is greater than 50% likely of being realized upon ultimate settlement. We classify gross interest and penalties and unrecognized tax benefits that are not expected to result in payment or receipt of cash within one year as long-term liabilities in the financial statements.
Revenue Recognition	Revenue Recognition: Revenues are recognized when control of the promised goods or services are transferred to a customer, in an amount that reflects the consideration that the Company expects to receive in exchange for those goods or services. The Company applies the following five steps in order to determine the appropriate amount of revenue to be recognized as it fulfills its obligations under each of its agreements: Step 1: Identify the contract(s) with customers Step 2: Identify the performance obligations in the contract Step 3: Determine the transaction price Step 4: Allocate the transaction price to performance obligations Step 5: Recognize revenue when the entity satisfies a performance obligation As the Company had no business operations during the three and nine months ended September 30, 2021 and 2020, we have not identified specific planned revenue streams. During the three and nine-month periods ended September 30, 2021 and 2020, we did not recognize any revenue.
Advertising Costs	Advertising Costs: We expense advertising costs when advertisements occur. No advertising costs were incurred during the three and nine-month periods ended September 30, 2021 and 2020.
Stock-Based Compensation	Stock-Based Compensation: The cost of equity instruments issued to employees and non-employees in return for goods and services is measured by the grant date fair value of the equity instruments issued in accordance with ASC 718, Compensation – Stock Compensation. The related expense is recognized as services are rendered or vesting periods elapse.
Net Loss per Share Calculation	Net Loss per Share Calculation: Basic earnings (loss) per common share ("EPS") is computed by dividing net income (loss) available to common stockholders by the weighted-average number of common shares outstanding for the period. Diluted earnings (loss) per share is computed by dividing net income (loss) by the weighted average shares outstanding, assuming all dilutive potential common shares were issued. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive.
Recently Accounting Pronouncements	Recently Accounting Pronouncements: We have reviewed all the recently issued, but not yet effective, accounting pronouncements and do not believe any of these pronouncements will have a material impact on our financial statements.

NATURE OF OPERATIONS (Details)

NATURE OF OPERATIONS (Details)	9 Months Ended
	Sep. 30, 2021USD ($)
CECI [Member]
Product Information [Line Items]
Initial fee payment	$ 5,000
Partial Repayment CECI [Member]
Product Information [Line Items]
Fees repayment	5,000
Full and Final Repayment Due CECI [Member]
Product Information [Line Items]
Fees repayment	30,000
Full and Final Repayment CECI [Member]
Product Information [Line Items]
Fees repayment	$ 35,000
Series A Preferred Stock [Member]
Product Information [Line Items]
Preferred stock voting rights	61%

GOING CONCERN (Details)

GOING CONCERN (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Going Concern [Abstract]
Net loss	$ 28,966	$ 9,150	$ 85,796	$ 27,450
Accumulated deficit	$ 30,933,115		$ 30,933,115		$ 30,847,319

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Accounting Policies [Abstract]
Cash	$ 0		$ 0		$ 0
Advertising Costs	$ 0	$ 0	$ 0	$ 0

ACCOUNTS PAYABLE (Details)

ACCOUNTS PAYABLE (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Accounts Payable, Current [Abstract]
Accounts payable	$ 3,150	$ 9,470

ACCRUED EXPENSES - RELATED PA_2

ACCRUED EXPENSES - RELATED PARTIES (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Related Party Transaction [Line Items]
Accruals - Related Parties	$ 99,000	$ 72,000
Current controlling shareholder, director and chief financial officer [Member]
Related Party Transaction [Line Items]
Accruals - Related Parties	20,000	0
Former controlling shareholder [Member]
Related Party Transaction [Line Items]
Accruals - Related Parties	$ 79,000	$ 72,000

NOTE PAYABLE - RELATED PARTY (D

NOTE PAYABLE - RELATED PARTY (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Debt Instrument [Line Items]
Note Payable - Related Party	$ 28,133
Current controlling shareholder, director and chief financial officer [Member]
Debt Instrument [Line Items]
Unsecured promissory note	$ 28,133

SHAREHOLDERS' DEFICIT (Details)

SHAREHOLDERS' DEFICIT (Details) - USD ($)	1 Months Ended		9 Months Ended
	Nov. 30, 2021	Oct. 26, 2021	Sep. 30, 2021	May 29, 2021	Dec. 31, 2020	Jul. 27, 2015
Class of Stock [Line Items]
Preferred stock authorized			25,000,000
Preferred stock par value per share			$ 0.00001
Common stock authorized			15,000,000,000		15,000,000,000
Common stock par value per share			$ 0.00001		$ 0.00001
Common stock, shares issued			5,850,705,874		5,850,705,874
Common stock, shares outstanding			5,850,705,874		5,850,705,874
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock authorized			1		1	1
Preferred stock par value per share			$ 0.00001		$ 0.00001
Preferred stock, shares issued			1		1
Preferred stock, shares outstanding			1		1
Preferred stock voting rights			61%
Preferred stock convertible into common stock			1,000
Preferred stock Returned and cancelled				1
Preferred stock issued value			$ 39,900	$ 39,900	$ 176,360
Ownership in common stock option			61.00%
Series A Preferred Stock [Member] | Subsequent Event [Member]
Class of Stock [Line Items]
Preferred stock voting rights		61% to 68%
Reverse split	one new share for one million (1,000,000) old shares
Forward split	one for one hundred (100) basis such that each post reverse split old share represents 100 new shares
Series B Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock authorized			24,999,999		24,999,999	24,999,999
Preferred stock par value per share			$ 0.00001		$ 0.00001
Preferred stock, shares issued			0		0
Preferred stock, shares outstanding			0		0
Preferred stock convertible into common stock			100,000
Preferred stock issued value
Preferred stock liquidation per share			$ 1

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - Series A Preferred Stock [Member]	1 Months Ended		9 Months Ended
	Nov. 30, 2021	Oct. 26, 2021	Sep. 30, 2021
Subsequent Event [Line Items]
Preferred stock voting rights			61%
Subsequent Event [Member]
Subsequent Event [Line Items]
Preferred stock voting rights		61% to 68%
Reverse split	one new share for one million (1,000,000) old shares
Forward split	one for one hundred (100) basis such that each post reverse split old share represents 100 new shares