Bloomios (BLMS) S-1/A 22 Sep 21 IPO registration (amended) Financial data

Cover

Cover	6 Months Ended
	Jun. 30, 2021
Cover [Abstract]
Entity Registrant Name	BLOOMIOS, INC.
Entity Central Index Key	0001138608
Document Type	S-1/A
Amendment Flag	true
Entity Small Business	true
Amendment Description	Amendment
Entity Emerging Growth Company	true
Entity Filer Category	Non-accelerated Filer
Entity Ex Transition Period	false
Entity Incorporation State Country Code	NV
Entity Tax Identification Number	88-0488851
Entity Address Address Line 1	201 W Montecito Street
Entity Address City Or Town	Santa Barbara
Entity Address State Or Province	CA
Entity Address Postal Zip Code	93101
City Area Code	805
Local Phone Number	222-6330

Consolidated Balance Sheet

Consolidated Balance Sheet - USD ($)	Jun. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Current Assets:
Cash	$ 604,682	$ 72,205	$ 1,045
Accounts receivable - net	95,870	36,274
Inventory	308,783	195,681
WIP	49,606	96,551
Investment in life on earth Series B	0	50,000
Total Current Assets	1,058,941	450,711	1,045
Property and Equipment - Net	2,179,836	2,070,416
Loan receivable	50,000	50,000
Right of use asset	241,093	258,019
Goodwill	300,000	300,000
Other assets	67,621	64,511
Total Assets	3,897,491	3,193,657	1,045
Current Liabilities:
Accounts payable - trade	1,994,188	1,747,852	433,116
Accrued expenses	99,946	73,501
Accrued expenses related party	18,278	14,235
Unearned revenue	135,551	149,966
Customer JV account liabilities	300,000	600,000
Lease liability current	114,675	114,675
Notes payable	831,000	150,000
Notes payable PPP	0	310,000
Notes payable - related party	91,500	120,800
Notes payable - convertibles	777,778	202,300
Total Current Liabilities	4,362,916	3,483,329	433,116
Long-Term Debt:
Lease liability	126,418	143,344
Notes payable	150,000	831,000	40,800
Total Liabilities	4,639,334	4,457,673	473,916
Stockholders' (Deficit)
Common Stock Value	137	125	125
Additional paid-in capital	4,718,255	3,059,920	2,680,399
Accumulated deficit	5,460,238	4,324,261	(3,153,395)
Total Stockholders' (Deficit)	(741,843)	(1,264,016)	(472,871)
Total Liabilities and Stockholders' Deficit	3,897,491	$ 3,193,657	$ 1,045
Series A Preferred Stock [Member]
Stockholders' (Deficit)
Preferred Stock Value	0
Series B Preferred Stock [Member]
Stockholders' (Deficit)
Preferred Stock Value	0
Series C Preferred Stock [Member]
Stockholders' (Deficit)
Preferred Stock Value	$ 3

Consolidated Balance Sheet (Par

Consolidated Balance Sheet (Parenthetical) - $ / shares	Jun. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
STOCKHOLDER'S EQUITY
Common stock, shares par value	$ 0.00001	$ 0.00001	$ 0.00001
Common stock, shares authorized	945,000,000	950,000,000	950,000,000
Common stock, shares issued	12,624,678	12,508,011	12,508,011
Common stock, shares outstanding	12,662,134	12,508,011	12,508,011
Preferred stock, shares par value	$ 0.00001	$ 0.00001	$ 0.00001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	310,000	0
Preferred stock, shares outstanding	310,000	0
Series A Preferred Stock [Member]
STOCKHOLDER'S EQUITY
Preferred stock, shares par value	$ 0.00001	$ 0.00001
Preferred stock, shares authorized	10,000	10,000
Preferred stock, shares issued	10,000	0
Preferred stock, shares outstanding	100,000	0
Series B Preferred Stock [Member]
STOCKHOLDER'S EQUITY
Preferred stock, shares par value	$ 0.00001	$ 0.00001
Preferred stock, shares authorized	800	800
Preferred stock, shares issued	800	0
Preferred stock, shares outstanding	800	0
Series C Preferred Stock [Member]
STOCKHOLDER'S EQUITY
Preferred stock, shares par value	$ 0.00001	$ 0.00001
Preferred stock, shares authorized	3,000,000	3,000,000
Preferred stock, shares issued	310,000	0
Preferred stock, shares outstanding	310,000	0

Consolidated Statement of Opera

Consolidated Statement of Operations - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Consolidated Statement of Operations
Sales	$ 2,456,013	$ 73,615	$ 4,618,045	$ 73,615	$ 1,316,304
Cost of Goods Sold	1,267,366	61,337	2,393,610	61,337	914,759
Gross Profit	1,188,647	12,278	2,224,435	12,278	401,545
General and Administrative expense	226,072	1,764	436,238	2,480	110,520	$ 56,177
Salaries	354,494	0	723,154	0	258,913
Rent	99,735	20,000	229,470	20,000	146,013	10,000
Utilities	28,243	0	61,696	0	29,956
Professional fees	21,931	0	48,051	0	18,728	16,284
Consulting	153,630	173,500	370,982	278,500	667,976	383,973
Depreciation	91,604		187,710	0	232,271
Total Expenses	975,709	195,264	2,057,301	300,980	1,464,377	466,434
Net Profit From Operations	212,938	(182,986)	167,134	(288,702)	(1,062,832)	(466,434)
Other Income / (Expenses)
Gain on Debt settlement	312,583		312,583	0
Financing Fees	(50,574)	0	(1,542,701)	0	(36,860)	(23,800)
Interest Expense	(42,649)	0	(73,193)	0	(70,974)
Net Profit / (Loss) Before Income Taxes	432,298	(182,986)	(1,136,177)	(288,702)	(1,170,666)	(490,234)
Income Tax Expense	0	0	0	0
Net Profit / (Loss)	$ 432,298	$ (182,986)	$ (1,136,177)	$ (288,702)	$ (1,170,666)	$ (490,234)
NET PROFIT / (LOSS) PER COMMON SHARE - BASIC	$ 0.03	$ (0.01)	$ (0.09)	$ (0.02)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING - BASIC	12,642,678	12,508,011	12,570,534	12,508,011
NET PROFIT / (LOSS) PER COMMON SHARE - DILUTED	$ 0.02	$ (0.01)	$ (0.09)	$ (0.02)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING - DILUTED	24,824,912	12,508,011	12,570,534	12,508,011
NET LOSS PER COMMON SHARE - BASIC & DILUTED					$ (0.09)	$ (0.04)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING - BASIC & DILUTED					12,508,011	12,508,011

Consolidated Statement of Stock

Consolidated Statement of Stockholders Equity - USD ($)	Total	Common Stock	Additional Paid-in Capital	Accumulated Deficit	Preferred Stock
Balance, shares at Dec. 31, 2017		508,011
Balance, amount at Dec. 31, 2017	$ 0	$ 5	$ 2,653,155	$ (2,653,160)
Contributed Capital	10,000	$ 0	10,000	0
Issuance of Common Stock, shares		12,000,000
Issuance of Common Stock, amount	0	$ 120	(120)	0
Net Loss	(10,000)	$ 0		(10,000)
Balance, shares at Dec. 31, 2018		12,508,011
Balance, amount at Dec. 31, 2018	0	$ 125	2,663,035	(2,663,160)
Net Loss	(490,235)			(490,235)
Capital Contributions	16,864	$ 0	16,864	0
CBD Capital contribution	500		500
Balance, shares at Dec. 31, 2019		12,508,011
Balance, amount at Dec. 31, 2019	(472,871)	$ 125	2,680,399	(3,153,395)
Net Loss	(1,170,666)			(1,170,666)
Capital Contributions	11,225	$ 0	11,225	0
CBD Equity	368,296		368,296
Balance, shares at Dec. 31, 2020		12,508,011
Balance, amount at Dec. 31, 2020	(1,264,016)	$ 125	3,059,920	(4,324,061)
Net Loss	(1,568,475)			(1,568,475)
Commitment Shares, shares		116,667
Commitment Shares, amount	388,501	$ 12	388,489	0	$ 0
Warrants issued	969,849		969,849	0
Balance, shares at Mar. 31, 2021		12,624,678
Balance, amount at Mar. 31, 2021	(1,474,141)	$ 137	4,418,258	(5,892,536)
Balance, shares at Dec. 31, 2020		12,508,011
Balance, amount at Dec. 31, 2020	(1,264,016)	$ 125	3,059,920	(4,324,061)
Net Loss	(1,136,177)
Balance, shares at Jun. 30, 2021		12,662,134			320,800
Balance, amount at Jun. 30, 2021	(741,843)	$ 137	4,718,255	(5,460,238)	$ 3
Balance, shares at Mar. 31, 2021		12,624,678
Balance, amount at Mar. 31, 2021	(1,474,141)	$ 137	4,418,258	(5,892,536)
Net Loss	432,298			432,298
Preferred shares issued, shares					10,800
Preferred shares issued, amount	0		0		$ 0
Preferred shares issued for debt conversion, shares					310,000
Preferred shares issued for debt conversion, amount	300,000		299,997	0	$ 3
Shares issued for warrant conversion, shares		37,456
Shares issued for warrant conversion, amount	0	$ 0	0
Balance, shares at Jun. 30, 2021		12,662,134			320,800
Balance, amount at Jun. 30, 2021	$ (741,843)	$ 137	$ 4,718,255	$ (5,460,238)	$ 3

Consolidated Statement of Cash

Consolidated Statement of Cash flows - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Cash provided (used) from operating activities
Net Income (Loss)	$ (1,136,177)	$ (288,702)	$ (1,170,666)	$ (490,234)
Depreciation	187,710	0	232,271
Gain on Debt Settlement	(312,583)
Change in Accounts Receivable	(59,596)	0	(36,274)
Change in inventory	$ (113,102)	(76,900)	(292,232)
Shares and warrants issued	1,457,878
Change in other assets	$ (3,110)	0	(64,511)
Change in JV liabilities	0	900,000	600,000
Change in Accounts Payable and Accrued Expenses	272,781	603,804	1,388,237	433,115
Change in Accrued Expenses - related party	4,043	0	14,235
Change in Unearned Revenue	(14,415)	0	149,966
Net cash provided (used) from operating activities	283,429	1,138,202	821,026	(57,119)
Cash used in investing activities
Purchase of Equipment	(297,130)	(2,107,450)	(2,302,687)
Investment in series B			(50,000)
Shareholder loan			(50,000)
Investment in XLR			(300,000)
Net cash used in investing activities	(297,130)	(2,107,450)	(2,702,687)
Cash provided by financing activities
Proceeds from Notes Payable	777,778	641,100	1,452,500	40,800
Payment on Notes Payable	(202,300)
Contributed Capital	0	358,296	379,521	17,364
Proceeds from Notes Payable related parties	(29,300)	0	120,800
Net cash provided by financing activities	546,178	999,396	1,952,821	58,164
Net Increase (Decrease) In Cash	532,477	30,148	71,160	1,045
Cash At Beginning of Period	72,205	1,045	1,045
Cash At End of Period	604,682	31,189	$ 72,205	$ 1,045
Supplemental Cashflow Information
Interest Paid	0	0
Taxes Paid	$ 0	$ 0

BUSINESS ACTIVITY

BUSINESS ACTIVITY	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
BUSINESS ACTIVITY
NOTE 1 - BUSINESS ACTIVITY	NOTE 1 - BUSINESS ACTIVITY Bloomios, Inc. fka XLR Medical Corp. (the “ Company”) was organized under the laws of the State of Nevada on February 2, 2001, under the name Relay Mines Limited—subsequently the name of the Company was changed to XLR Medical Corp. After the October 31, 2007, 10Q filing, the management of the Company abandoned the Company and it became a dormant company until 2018 when a new shareholder acquired stock to become the majority shareholder and owner of the Company. The Company’s fiscal year end is December 31 st 2021, the Company amended its name from XLR Medical Corp to Bloomios, Inc., its fiscal year end from January 31 to December 31, authorized the designation of Series A, B and C Preferred Stock, and acquired CBD Brand Partners LLC (“CBDBP”). Bloomios manufactures, markets and distributes U.S. hemp-derived supplements and cosmetic products through wholesale and retail distribution channels in the U.S. through its wholly-owned subsidiary Bloomios Private Label (“BPL”). BPL is an innovative leader in quality manufacturing, processing, sourcing and distributing of cannabidiol products to wholesalers and retailers. BPL provides support at each step from custom formulation, order fulfillment, and brand development. We offer one of the largest collections of customizable hemp-derived products that includes over 220 products across 12 categories in addition to custom formulation and manufacturing services. Our product categories include edibles, tinctures, oils, salves, capsules, balms, lotions, creams, beverages, pet treats, premium packaged smokable hemp flower and pre-rolled hemp joints. Bloomios is headquartered in Santa Barbara, California with its operations in Daytona Beach, Florida. Bloomios intends to grow by increasing production capacity and by an acquisition strategy that is currently in development. We are committed to becoming a leading vertically integrated seed-to-shelf operator within the hemp industry. Currently, Bloomios is principally a business-to-business operation with plans to sell direct-to-consumers in the future.

GOING CONCERN

GOING CONCERN	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
GOING CONCERN
NOTE 2 - GOING CONCERN	NOTE 2 - GOING CONCERN The financial statements have been prepared on a going concern basis, which contemplates continuity of operations, realization of assets and liquidation of liabilities in the normal course of business. The Company had a total stockholder’s deficit of $741,843 and a net loss of $1,136,177 for the three months ended June 30, 2021. The Company also had an accumulated deficit of $5,460,238 as of June 30, 2021. Therefore, there is substantial doubt about the ability of the Company to continue as a going concern. There can be no assurance that the Company will achieve its goals and reach profitable operations and is still dependent upon its ability (1) to obtain sufficient debt and/or equity capital and/or (2) to generate positive cash flow from operations. 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. These circumstances raise substantial doubt about the Company’s ability to continue as a going concern. The accompanying financial statements do not include any adjustments that might arise because of this uncertainty. To address the aforementioned, management has undertaken the following initiatives: 1) enter into discussions to secure additional equity funding; 2) undertake a program to continue to monitor the Company’s ongoing working capital requirements; and 3) focus on maintaining an appropriate level of corporate overhead in line with the Company’s available cash resources.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended	12 Months Ended
	Jun. 24, 2021	Dec. 31, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States 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 revenue and expenses during the reporting period. Such estimates may be materially different from actual financial results. Significant estimates include the recoverability of long-lived assets, the collection of accounts receivable and valuation of inventory and reserves. Cash and Cash Equivalents We maintain the majority of our cash accounts at a commercial bank. The total cash balance is insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000 per commercial bank, at times we may exceed the FDIC limits. For purposes of the statement of cash flows we consider all cash and highly liquid investments with initial maturities of one year or less to be cash equivalents. Accounts Receivable We grant credit to our customers and do not require collateral. Our ability to collect receivables is affected by economic fluctuations in the geographic areas and industries served by us. Reserves for un-collectable amounts are provided, based on past experience and a specific analysis of the accounts. Although we expect to collect amounts due, actual collections may differ from the estimated amounts. As of June 30, 2021, and December 31, 2020, we had a reserve for potentially un-collectable accounts of $26,000 and $0 respectively. Historically, our bad debt write-offs related to these trade accounts have been insignificant. Inventory Inventories are valued at the lower of weighted average cost or market value. Our industry experiences changes in technology, changes in market value and availability of raw materials, as well as changing customer demand. We make provisions for estimated excess and obsolete inventories based on regular audits and cycle counts of our on-hand inventory levels and forecasted customer demands and at times additional provisions are made. Any inventory write offs are charged to the reserve account. As of June 30, 2021, and December 31, 2020, we had a reserve for potentially obsolete inventory of $150,000 and $0 respectively. Property and Equipment Property and equipment are recorded at cost. Assets held under capital leases are recorded at lease inception at the lower of the present value of the minimum lease payments or the fair market value of the related assets. The cost of ordinary maintenance and repairs is charged to operations. Depreciation and amortization are computed on the straight-line method over the following estimated useful lives of the related assets: Furniture and fixtures 3 to 7 years Equipment 7 to 10 years Leasehold Improvements 7 years Long –Lived Assets Our management assesses the recoverability of its long-lived assets by determining whether the depreciation and amortization of long-lived assets over their remaining lives can be recovered through projected undiscounted future cash flows. The amount of long-lived asset impairment if any, is measured based on fair value and is charged to operations in the period in which long-lived assets impairment is determined by management. There can be no assurance however, that market conditions will not change or demand for our services will continue, which could result in impairment of long-lived assets in the future. Revenue Recognition The Company recognizes revenue under ASU No. 2014-09, “Revenue from Contracts with Customers (Topic 606),” Performance Obligations Satisfied Over Time FASB ASC 606-10-25-27 through 25-29, 25-36 through 25-37, 55-5 through 55-10 An entity transfers control of a good or service over time and satisfies a performance obligation and recognizes revenue over time if one of the following criteria is met: a. The customer receives and consumes the benefits provided by the entity’s performance as the entity performs (as described in FASB ASC 606-10-55-5 through 55-6). b. The entity’s performance creates or enhances an asset (for example, work in process) that the customer controls as the asset is created or enhanced (as described in FASB ASC 606-10-55-7). c. The entity’s performance does not create an asset with an alternative use to the entity (see FASB ASC 606-10-25-28), and the entity has an enforceable right to payment for performance completed to date (as described in FASB ASC 606-10-25-29). Performance Obligations Satisfied at a Point in Time FASB ASC 606-10-25-30 If a performance obligation is not satisfied over time, the performance obligation is satisfied at a point in time. To determine the point in time at which a customer obtains control of a promised asset and the entity satisfies a performance obligation, the entity should consider the guidance on control in FASB ASC 606-10-25-23 through 25-26. In addition, it should consider indicators of the transfer of control, which include, but are not limited to, the following: a. The entity has a present right to payment for the asset b. The customer has legal title to the asset c. The entity has transferred physical possession of the asset d. The customer has the significant risks and rewards of ownership of the asset e. The customer has accepted the asset The core principle of the revenue standard is that a company should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods or services. The Company only applies the five-step model to contracts when it is probable that the Company will collect the consideration it is entitled to in exchange for the goods and services transferred to the customer. In addition, a) the Company also does not have an alternative use for the asset if the customer were to cancel the contract, and b.) has a fully enforceable right to receive payment for work performed (i.e., customers are required to pay as various milestones and/or timeframes are met). Also, from time to time we require deposits from our customers. As of June 30, 2021, and December 31, 2020 , we had $135,551 and $149,966 of deferred revenue respectively. Fair Value of Financial Instruments The Financial Accounting Standards Board issued ASC (Accounting Standards Codification) 820-10 (SFAS No. 157), “Fair Value Measurements and Disclosures” for financial assets and liabilities. ASC 820-10 provides a framework for measuring fair value and requires expanded disclosures regarding fair value measurements. FASB ASC 820-10 defines fair value as the price that would be received for an asset or the exit price that would be paid to transfer a liability in the principal or most advantageous market in an orderly transaction between market participants on the measurement date. FASB ASC 820-10 also establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs, where available. The following summarizes the three levels of inputs required by the standard that the Company uses to measure fair value: ● Level 1: Quoted prices in active markets for identical assets or liabilities. ● Level 2: Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the related assets or liabilities. ● Level 3: Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. The Company’s financial instruments consist of cash, prepaid expenses, inventory, accounts payable, convertible notes payable, and advances from related parties. The estimated fair value of cash, prepaid expenses, investments, accounts payable, convertible notes payable and advances from related parties approximate their carrying amounts due to the short-term nature of these instruments. The carrying amounts of accounts payable and accrued expenses are considered to be representative of their respective fair values because of the short-term nature of these financial instruments. Other Comprehensive Income We have no material components of other comprehensive income (loss) and accordingly, net loss is equal to comprehensive loss in all periods. Net Profit (Loss) per Common Share Basic profit / (loss) per share is computed on the basis of the weighted average number of common shares outstanding. At June 30, 2021, we had outstanding common shares of 12,662,134 used in the calculation of basic earnings per share. Basic Weighted average common shares and equivalents for the three months ended June 30, 2021, and 2020 , were 12,642,678 and 12,570,534 respectively. As of June 30, 2021, we had convertible notes to potentially convert into approximately 622,222 of additional common shares and 700,305 common stock warrants convertible into an additional 740,305 common shares. Fully diluted weighted average common shares and equivalents for the three months ended June 30, 2021, were 24,824,912. Fully diluted weighted average common shares and equivalents for the three months ended June 30, 2020, and the Six months ended June 30, 2021, and 2020, were withheld from the calculation as they were considered anti-dilutive. Research and Development We had no amounts of research and development expense during the three and six months ended June 30, 2021, and 2020. Share-Based Compensation The Company has adopted the use of Statement of Financial Accounting Standards No. 123R, “Share-Based Payment” (SFAS No. 123R) (now contained in FASB Codification Topic 718, Compensation-Stock Compensation We re-evaluate the assumptions used to value our share-based awards on a quarterly basis and, if changes warrant different assumptions, the share-based compensation expense could vary significantly from the amount expensed in the past. We may be required to adjust any remaining share-based compensation expense, based on any additions, cancellations or adjustments to the share-based awards. The expense is recognized over the period during which an employee is required to provide service in exchange for the award—the requisite service period (usually the vesting period). No compensation cost is recognized for equity instruments for which employees do not render the requisite service. For the Six months ended June 30, 2021, the Company had no share-based expense. Income Taxes Federal Income taxes are not currently due since we have had losses since inception. On December 22, 2018, H.R. 1, originally known as the Tax Cuts and Jobs Act, (the “Tax Act”) was enacted. Among the significant changes to the U.S. Internal Revenue Code, the Tax Act lowers the U.S. federal corporate income tax rate (“Federal Tax Rate”) from 35% to 21% effective January 1, 2018. The Company will compute its income tax expense for the year ended December 31, 2021, using a Federal Tax Rate of 21%. Deferred income tax amounts reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax reporting purposes. As of June 30, 2021, we had a net operating loss carry-forward of approximately $(5,460,238) and a deferred tax asset of $1,146,650 using the statutory rate of 21%. The deferred tax asset may be recognized in future periods, not to exceed 20 years. However, due to the uncertainty of future events we have booked valuation allowance of $(1,146,650). FASB ASC 740 prescribes recognition threshold and measurement attributes for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. FASB ASC 740 also provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. At June 30, 2021, the Company had not taken any tax positions that would require disclosure under FASB ASC 740. June 30, 2021 December 31, 2 0 20 Deferred Tax Asset $ 1,146,650 $ 908,053 Valuation Allowance (1,146,650 ) (908,053 ) Deferred Tax Asset (Net) $ - $ - Reclassification Certain amounts in the prior period financial statements have been reclassified to conform to the current period presentation. These reclassifications had no effect on reported income, total assets, total liabilities or stockholders’ equity as previously reported. Recently Issued Accounting Standards The Company is reviewing the effects of following recent updates. The Company has no expectation that any of these items will have a material effect upon the financial statements. In June 2016, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2016-13, Financial Instruments—Credit Losses [codified as Accounting Standards Codification Topic (ASC) 326]. ASC 326 adds to US generally accepted accounting principles (US GAAP) the current expected credit loss (CECL) model, a measurement model based on expected losses rather than incurred losses. Under this new guidance, an entity recognizes its estimate of expected credit losses as an allowance, which the FASB believes will result in more timely recognition of such losses. This will become effective in January 2023 and the impact on the Company is under evaluation. Update 2020-06—Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity. This was issued in August of 2020 and will become effective for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. We are in the process of evaluating the impact to the Company.

WRITE-OFF OF PAYABLES, RELATED

WRITE-OFF OF PAYABLES, RELATED PARTY TRANSACTIONS AND ACCRUED INTEREST OCCURRING PRIOR TO THE COMPANY ABANDONMENT	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
WRITE-OFF OF PAYABLES, RELATED PARTY TRANSACTIONS AND ACCRUED INTEREST OCCURRING PRIOR TO THE COMPANY ABANDONMENT
NOTE 4 - WRITE-OFF OF PAYABLES, RELATED PARTY TRANSACTIONS AND ACCRUED INTEREST OCCURRING PRIOR TO THE COMPANY ABANDONMENT	NOTE 4 -WRITE-OFF OF PAYABLES, RELATED PARTY TRANSACTIONS AND ACCRUED INTEREST OCCURRING PRIOR TO THE COMPANY ABANDONMENT The Company takes the position that the statute of limitations with respect to the Related Party Loans has expired and the lenders are barred from pursuing a claim against us for repayment of the amount loaned. Nevada law relating to the statute of limitations is found in Chapter 11 of the Nevada Revised Statutes (“NRS”), titled “Limitations of Actions” (https://www.leg.state.nv.us/NRS/NRS-011.html#NRS011Sec190). NRS 11.010 titled “Commencement of civil actions” provides that “Civil actions can only be commenced within the periods prescribed in this chapter, after the cause of action shall have accrued, except where a different limitation is prescribed by statute.” Given the foregoing, Last 10-Q Last 10-K 10/31/07 1/31/07 Accounts payable 94,888 85,225 Accrued liabilities 25,347 18,935 Due to related parties 293,931 248,636 Loans payable 409,000 397,000 Total Liabilities 823,166 749,796 Therefore, the Company made the decision to write-off the Related Party Loans, Accrued Interest and Other Payables totaling $823,166 as of January 31, 2017. The debts were written off against Additional Paid in Capital—per ASC Section 470-50-40. ASC Section 470-50-40 (Debt Modification and Extinguishments), considers Related Party Transactions to be capital transactions and the extinguishment of the debt is in effect a capital transaction and it is not a gain or loss recognition event and should be excluded from the determination of net income.

EQUITY

EQUITY	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
EQUITY
NOTE 5 - EQUITY	NOTE 5 - Capitalization The Company is authorized to issue a total of 950,000,000 shares of capital stock, consisting of, 945,000,000 Common Stock and 5,000,000 Preferred Stock. Common Stock The Company is authorized to issue 945,000,000 shares of Common Stock at $.00001 par value per share. On November 30, 2018, the Company’s board of directors and custodian appointed, Bryan Glass as the Company’s President, Secretary and Treasurer and authorized the issuance of 12,000,000 shares of stock to Mr. Glass for an aggregate price of $120. On March 26, 2021, the Company issued 116,667 in commitment shares for the issuance of a convertible note. On April 21, 2021, the Company issued 37,456 of common stock for the conversion of 40,000 cashless warrants. Total issued and outstanding shares as of June 30, 2021, is 12,662,134. Preferred Stock The Company is authorized to issue 5,000,000 shares of Preferred stock. The Company has three (3) classes of preferred Stock. Series A has 10,000 shares authorized, issued and outstanding. Series B has 800 shares authorized, issued and outstanding. Series C has 3,000,000 authorized and 310,000currently issued and outstanding. Series A Convertible Preferred Stock The Series A, par value $0.00001 has 10,000 shares authorized, issued and outstanding. The holders of the Series A are not entitled to dividends. Each share of Series A shall vote on any and all matters related to the Company and each share entitles holder to vote such number of votes equal to 0.0051% of the total number of votes entitled to be cast. For clarification purposes, the holders of all 10,000 shares of Series A have the right to cast an aggregate of 51% of the total number of votes entitled to be cast. The Series A are subject to an automatic conversion and/or redemption in the event the Company completes a qualified financing defined as a financing in which the Company receives gross proceeds of at least $10 million. If converted, each share of Series A converts into 50 shares of common stock. If redeemed the Company shall pay $100 per share of Series A. Series B Convertible Preferred Stock The Series B, par value $0.00001, has 800 shares authorized, issued and outstanding. The holders of the Series B are entitled to a liquidation preference in that they participate with the common stock on an as converted basis. The holders of Series B are entitled to vote such number of shares as their Series B would be convertible into common stock plus 10% on an as if converted basis at the time of the vote. The Series B may convert into common stock. Each share of Series B will convert into such number of shares by multiplying 0.001 by the aggregate number of the Company’s common stock issued and outstanding at the time of conversion. The Series B is subject to automatically convert into common stock in the event of a qualified financing as defined above. Series C Convertible Preferred Stock The Series C, par value $0.00001, has 3,000,000 shares authorized. There are 310,000 shares issued and outstanding. The holders of the Series C are entitled to a liquidation preference in that they participate with the common stock on an as converted basis. The holders of Series C are entitled to vote such number of shares as their Series C would be convertible into common stock on an as if converted basis at the time of the vote. The Series C may convert into common stock based upon the product obtained by dividing the number of shares of Series C by the closing share price of the common stock on the date of conversion. The Series C is subject to automatically convert into common stock in the event of a qualified financing as defined above based upon the conversion formula in the previous sentence. The Board of Directors of the Corporation is authorized to provide, by resolution, for one or more series of Preferred Stock to be comprised of authorized but unissued shares of Preferred Stock. Except as may be required by law, the shares in any series of Preferred Stock need not be identical to any other series of Preferred Stock. Before any shares of any such series of Preferred Stock are issued, the Board of Directors shall fix, and is hereby expressly empowered to fix, by resolution the rights, preferences and privileges of, and qualifications, restrictions and limitations applicable to, such series. The Board of Directors is authorized to increase the number of shares of the Preferred Stock designated for any existing series of Preferred Stock by a resolution adding to such series authorized and unissued shares of the Preferred Stock not designated for any other series of Preferred Stock. The Board of Directors is authorized to decrease the number of shares of the Preferred Stock designated for any existing series of Preferred Stock by a resolution, subtracting from such series unissued shares of the Preferred Stock designated for such series.

MATERIAL EVENTS

MATERIAL EVENTS	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
MATERIAL EVENTS
NOTE 6 - MATERIAL EVENTS	NOTE 6 - MATERIAL EVENTS In October 2007, prior management of the Company discontinued filing reports required under the Exchange Act, at which time current management considers the prior business of the Company to have been abandoned. In February 2009, the Company filed a Form 15 with the SEC terminating the registration of its class of common stock under Section 12(g) of the Exchange Act and its duty to file periodic and other reports with the SEC. Current management assumed control of the Company in November 2018. This Registration Statement is being filed to register the Company’s class of common stock under Section 12 of the Exchange Act on a voluntary basis. On November 29, 2018, the Eight Judicial District Court of Nevada entered an order appointing Bryan Glass as custodian of the Company, authorizing and directing him to, among other things, take any action reasonable, prudent and for the benefit of the Company, including reinstating the Company under Nevada law, appointing officers and convening an annual meeting of stockholders (the “Order”). On November 30, 2018, Bryan Glass, as custodian, appointed himself to serve as an interim director of the Company until the next meeting of stockholders, as permitted by the Order. Also, on November 30, 2018, the board of directors and the custodian appointed Bryan Glass as our President, Secretary and Treasurer and authorized the issuance of 12,000,000 shares of stock to Mr. Glass for an aggregate price of $120. On December 6, 2018, the Company filed a Certificate of Reinstatement with the state of Nevada to reestablish the Company’s existence. On January 16, 2019, the Company held a stockholder’s meeting at which Mr. Glass was elected as the sole director of the Company. On November 30, 2020, Mr. Bryan Glass, our President and a sole director of the Company, resigned from both positions as part of his departure from the Company. Mr. Glass served as the President, Secretary and Treasurer and a member of our Board since November 30, 2018. This resignation is not the result of any disagreement with the Company on any matter related to the Company’s operations, policies, or practices. On November 30, 2020, the board of directors appointed Mr. Michael Hill, as the sole director of the Company, and as interim Chief Executive Officer and Chief Financial Officer of the Company. The board of directors has agreed to compensate Mr. Hill at a rate of $25,000 per month during his interim service to the Company. On February 10, 2021, the Company entered into a non-binding Letter of (the “LOI”) with CBDBP. Under the terms of the LOI, the Company agreed to acquire CBDBP as its wholly owned subsidiary, such that the Company would acquire all of the outstanding equity of CBDBP and the holders of the shares of CBDBP immediately prior to the Merger would receive 10,000 shares of Series A Preferred Stock, 800 shares of Series B Preferred Stock and 3,000,000 shares of Series C Preferred Stock. On March 25, 2021, XLR Medical Corp. (the “Company”), entered into a Securities Purchase Agreement (the “Purchase Agreement”) with a non-affiliated accredited investor (the “Investor”), pursuant to which the Company agreed to issue and sell directly to the Investor in a private offering (the “Offering”), a Senior Secured Promissory Note (the “Note”), in the aggregate principal amount of up to $1,666,666.67 or so much as has been advanced in one or more tranches. The Note carries an original issue discount of $166,666.67, to cover the Investor's accounting fees, due diligence fees, monitoring, and/or other transactional costs incurred in connection with the purchase and sale of the Note, which is included in the principal balance of the Note. As a result of the original issuance discount, the potential aggregate purchase price of the Note is $1,500,000. The initial tranche was paid upon closing in an amount of $700,000, resulting in a current face value of the Note of $777,777.78. As additional consideration for the first tranche funded upon closing, the Company issued to the Investor 116,667 shares of its common stock. Upon future tranches being funded under the Note, the Company shall issue to the Investor an amount of the Company's restricted common stock equal to the purchase price of such future tranche or tranches divided by six. The maturity date of each tranche of the Note is twelve months after the payment of such tranche. The Note provides that the Investor may not convert any amount of the Note that would result in the beneficial ownership of greater than 4.99% of the outstanding shares of the Company, with the exception that the beneficial ownership limitation may be waived up to a maximum of 9.99% at the election of the Investor, with not less than 61 days prior notice. The Note is secured with all of the assets of the Company, as described in the Security Agreement attached as Exhibit 10.3 to this Form 8-K. The Purchase Agreement contains customary representations and warranties, and the Offering was subject to customary closing conditions. The Shares were offered by the Company pursuant to the exemption provided in Section 4(a)(2) under the Securities Act, and Rule 506(b) promulgated thereunder. The Company is obligated to register the shares of common stock underlying the Note and the Warrants (as described below), within 90 days from the date of the Purchase Agreement. As additional consideration for the purchase of the Note, the Company agreed to issue to the Investor Warrants (the Warrants"). The Warrants shall be issued upon the advance of each tranche by the Investor to the Company, exercisable for an amount of the Company's common stock equal to the purchase price of such tranche divided by three. The Warrants have a term of 60 months, and contain full-ratchet anti-dilution protection provisions, and have an exercise price of $1.50 per share for 50% of the Warrants, and $2.00 per share for 50% of the Warrants. If at any time after the six-month anniversary of the issue date of the Warrants, the market price of one share of the Company's common stock is greater than the exercise price of such Warrant, and there is not an effective registration statement registering the resale of the shares of common stock underlying the Warrants, then the Warrants may be exercised by means of a cashless exercise. The Warrants do not allow for any exercise that would result in the beneficial ownership of greater than 4.99% of the number of shares of the Company's common stock outstanding immediately after giving effect to such exercise, with the exception that the beneficial ownership limitation may be increased or decreased upon no less than 61 days prior notice. As stated in our 8-K filing dated April 12, 2021, on April 12, 2021, Bloomios (the “Company”), acquired CBDBP. The foregoing summaries of the Purchase Agreement, the Note, the Warrants and the Security Agreement do not purport to be complete and are subject to, and qualified in their entirety by, such documents attached as Exhibits 10.1, 10.2, 10.3, and 4.1, respectively, to the Current Report on Form 8-K filed on April 2, 2021, which are incorporated herein by reference. On November 30, 2020, the Company entered into a 6% secured convertible promissory note with a third-party in the amount of $203,000.00. Pursuant to the agreement, the Company issued the lender 350,000 5-year warrants with an exercise price of $1.00. On January 19, 2021, we issued the lender an additional 100,000 warrants on the same terms as the previous warrants, as a penalty pursuant to the agreement. Subsequently, on April 2, 2021, the Company and lender entered into a pay-off letter agreement in the amount of $252,875.00 and the Company paid the amount on April 6, 2021. The note has been paid in full. On April 8, 2021, the Company established a wholly owned subsidiary with the Oregon Secretary of State, Bloomios Labs, LLC, an Oregon limited liability company. On April 12, 2021, XLR Medical Corp (the “Company”), acquired CBDBP. XLR issued 10,000shares of its Series A Preferred Stock and 800 shares of its Series B Preferred Stock as the purchase price. On April 16, 2021, we received notification from the U.S. Small Business Administration (“SBA”) that our Paycheck Protection Program Loan Forgiveness Application was approved , and our Paycheck Protection Program loan has been paid in full. On April 19, 2021, the Company established a wholly owned subsidiary with the Florida Secretary of State, Bloomios Private Label, LLC, a Florida limited liability company. On June 16, 2021, Mr. Michael Hill, our Chief Executive Officer, Chief Financial Officer and Director, resigned his position as Chief Financial Officer and appointed Mr. John Bennett. The reason for Mr. Hill’s resignation as Chief Financial Officer was solely to expand the management team. Mr. Hill will remain the Chief Executive Officer and a Director of the Company. The board of directors has agreed to compensate Mr. Hill at a rate of $25,000 per month pursuant to his employment agreement. On June 16, 2021, the board of directors appointed Mr. Barrett Evans to the positions of President, Chief Strategy Officer and Director. The board of directors has agreed to compensate Mr. Evans at a rate of $25,000 per month pursuant to his employment agreement. On June 16, 2021, the board of directors appointed Mr. John Bennett, as director and Chief Financial Officer of the Company. The board of directors has agreed to compensate Mr. Bennett at a rate of $12,500 per month pursuant to his employment agreement.

NOTES PAYABLE

NOTES PAYABLE	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
NOTES PAYABLE
NOTE 7 - NOTES PAYABLE	NOTE 7 - NOTES PAYABLE On February 19, 2019 the Company entered into a promissory note with a related party in the amount of $17,000, with an interest due at the rates of 8% per annum and a due date of February 19, 2020. On June 30, 2019, the Company entered into a promissory note with a related party in the amount of $9,300, with an interest due at the rates of 8% per annum and a due date of June 30, 2020. On April 7, 2021, this note was paid in full. On June 30, 2019, the Company entered into a promissory note with a related party in the amount of $14,500, with an interest due at the rates of 8% per annum and a due date of March 30, 2020. On February 29, 2020, the Company entered into a promissory note with a related party in the amount of $531,000, with an interest due at the rates of 9.9% per annum and a due date of January 1, 2021. On February 29, 2020, the Company entered into a promissory note with a related party in the amount of $60,000, with an interest due at the rates of 8% per annum and a due date of February 29, 2021. On May 5, 2020, the Company entered into a promissory note under the Payroll Protection Program in the amount of $310,000, with an interest due at the rates of 1% per annum and a due date of August 15, 2022. On April 16, 2021, this loan has been forgiven in full. On July 8, 2020, the company entered into an SBA promissory note in the amount of $150,000, with an interest due at the rates of 3.75% per annum and a due date of August 15, 2022. On June 4, 2020, the Company entered into a promissory note with a third party in the amount of $20,000, with an interest due at the rates of 8% per annum and a due date of September 5, 2020. This note was offset against an account receivable in the fourth quarter of 2020 , and the balance due as of June 30, 2021 , was $0. On June 5, 2020, the Company entered into a promissory note with a third party in the amount of $10,000, with an interest due at the rates of 8% per annum and a due date of June 30, 2020. This note was offset against an account receivable in the fourth quarter of 2020 and the balance due as of June 30, 2021, was $0. On June 8, 2020, the Company entered into a promissory note with a related party in the amount of $10,000, with an interest due at the rates of 8% per annum and a due date of September 8, 2020. The balance due as of June 30, 2021, was $0. On June 11, 2020, the Company entered into a promissory note with a related party in the amount of $10,000, with an interest due at the rates of 8% per annum and a due date of September 11, 2020. The balance due as of June 30, 2021, was $0. On July 27, 2020, the Company entered into a promissory note with a third-party in the amount of $300,000, with an interest due at the rates of 9% per annum and a due date of August 15, 2022. The prior majority shareholder, Bryan Glass contributed $26,864 for expenses and fees to reinstate the Company. This money was booked as a capital contribution. On January 5, 2021, the company entered into a promissory note in the amount of $20,331 with an interest rate of 8% per annum and a due date of April 5, 2021. On April 5, 2021, this note was paid in full. On March 25, 2021, the Company entered into a 11% secured convertible promissory note with a third-party with a total commitment of $1,666,667 and the first tranche advanced on that date of $777,778. Pursuant to the agreement, the Company issued the lender 116,667 shares of common stock, 116,667 5-year warrants with an exercise price of $1.50 and 116,667 5-year warrants with an exercise price of $2.00. The note had an original issue discount of $77,778. On January 11, 2019, the Company entered into Lease Services Agreement with a third-party company whereby the Company received funds in the amount of $300,000 as an advance on future services. The Company and third-party desired to reach an amicable settlement to the agreement and agreed on April 2, 2021, to enter into a settlement and mutual release agreement whereby the Company was released from its obligations and the third-party company received 310,000 shares of the Company’s Series C Convertible Preferred Stock. On November 30, 2020, the Company entered into a 6% secured convertible promissory note with a third-party in the amount of $203,000.00. Pursuant to the agreement, the Company issued the lender 350,000 5-year warrants with an exercise price of $1.00. On January 19, 2021, we issued the lender an additional 100,000 warrants on the same terms as the previous warrants, as a penalty pursuant to the agreement. Subsequently, on April 2, 2021, the Company and lender entered into a pay-off letter agreement in the amount of $252,875.00 and the Company paid the amount on April 6, 2021. As of June 30, 2021, the balance due on this note was $0.

WARRANTS

WARRANTS	6 Months Ended
	Jun. 30, 2021
WARRANTS
NOTE 8 - WARRANTS	NOTE 8 – WARRANTS On November 30, 2020, we issued 350,000 five-year common stock warrants exercisable at $1.00 per share. On November 30, 2020, we issued 40,000 five-year common stock warrants exercisable at $.264 per share. On January 19, 2021, we issued 100,000 five-year common stock warrants exercisable at $1.00 per share. On March 22, 2021, we issued 116,667 five-year common stock warrants exercisable at $1.50 per share. On March 22, 2021, we issued 116,667 five-year common stock warrants exercisable at $2.00 per share. On March 26, 2021, we issued 16,971 five-year common stock warrants exercisable at $3.30 per share. On April 21, 2021, the Company issued 37,456 of common stock for the conversion of 40,000 cashless warrants. The following is the outstanding warrant activity: Warrants - Common Share Equivalents Weighted Average Exercise price Warrants exercisable - Common Share Equivalents Weighted Average Exercise price Outstanding December 31, 2020 390,000 $ 0.63 390,000 $ 0.63 Additions 350,305 1.61 350,305 1.61 Converted (40,000 ) 0.260 0.260 Expired - - - - - - - Outstanding June 30, 2021 700,305 $ 1.31 700,305 1.31

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
SUBSEQUENT EVENTS
NOTE 9 - SUBSEQUENT EVENTS	NOTE 9 - SUBSEQUENT EVENTS On July 9, 2021, we entered into a purchase agreement with Burdell Partners, LLC, hereinafter (“BP”), pursuant to which BP has agreed to purchase from us up to an aggregate of $6,500,000 of our common stock (subject to certain limitations) from time to time over the term of the Purchase Agreement. Also, on July 9, 2021, we entered into a registration rights agreement with BP, which we refer to in this prospectus as the Registration Rights Agreement, pursuant to which we are required to file with the SEC a registration statement that includes this prospectus to register for resale under the Securities Act of 1933, as amended, or the Securities Act, the shares of common stock that have been or may be issued to BP under the Purchase Agreement. Pursuant to the terms of the Purchase Agreement, at the time we signed the Purchase Agreement and the Registration Rights Agreement, we were required to issue 50,000 shares of our common stock (which are yet to be issued) and 50,000 warrants to BP as consideration for its commitment to purchase shares of our common stock under the Purchase Agreement, which we refer to in this prospectus as the Commitment Shares and Commitment Warrants. We do not have the right to commence any sales of our common stock to BP under the Purchase Agreement until certain conditions set forth in the Purchase Agreement, all of which are outside of BP’s control, have been satisfied, including that the SEC has declared effective the registration statement that includes this prospectus. Thereafter, we may, from time to time and at our sole discretion, direct BP to purchase shares of our common stock in amounts up to 100,000 shares on any single business day, subject to a maximum of $500,000 per purchase, plus other “VWAP Purchases” under certain circumstances. There are no trading volume requirements or restrictions under the Purchase Agreement, and we will control the timing and amount of any sales of our common stock to BP. The purchase price of the shares that may be sold to BP under the Purchase Agreement will be based on the market price of our common stock preceding the time of sale as computed under the Purchase Agreement. The purchase price per share will be equitably adjusted for any reorganization, recapitalization, non-cash dividend, stock split, or other similar transaction occurring during the business days used to compute such price. We may at any time in our sole discretion terminate the Purchase Agreement without fee, penalty or cost upon one business day notice. There are no restrictions on future financings, rights of first refusal, participation rights, penalties or liquidated damages in the Purchase Agreement or Registration Rights Agreement, other than a prohibition on entering into a “Variable Rate Transaction,” as defined in the Purchase Agreement. BP may not assign or transfer its rights and obligations under the Purchase Agreement. On July 11, 2021, the Company entered into a Securities Purchase Agreement (the “Purchase Agreement”) with a non-affiliated accredited investor (the “Investor”), pursuant to which the Company agreed to issue and sell directly to the Investor in a private offering (the “Offering”), a Senior Secured Promissory Note (the “Note”) with first priority over all current and future indebtedness of the Company and any subsidiaries, whether such subsidiaries exist on the issue date or are created or acquired thereafter, excluding the note between the Company and Leonite Capital LLC., in the aggregate principal amount of up to $1,100,000 or so much as has been advanced in one or more tranches. The Note carries an original issue discount of $100,000, to cover the Investor’s accounting fees, due diligence fees, monitoring, and/or other transactional costs incurred in connection with the purchase and sale of the Note, which is included in the principal balance of the Note. As a result of the original issuance discount, the potential aggregate purchase price of the Note is $1,000,000. The initial tranche was paid upon closing in an amount of $500,000, resulting in a current face value of the Note of $550,000. The maturity date of each tranche of the Note is twelve months after the payment of such tranche. The Note provides that the Investor may not convert any amount of the Note that would result in the beneficial ownership of greater than 4.99% of the outstanding shares of the Company, with the exception that the beneficial ownership limitation may be waived up to a maximum of 9.99% at the election of the Investor, with not less than 61 days prior notice. The Note is secured with all of the assets of the Company, as described in the Security Agreement attached as Exhibit 10.3 to this Form S-1. The Purchase Agreement contains customary representations and warranties, and the Offering was subject to customary closing conditions. The Shares were offered by the Company pursuant to the exemption provided in Section 4(a)(2) under the Securities Act, and Rule 506(b) promulgated thereunder. The Company is obligated to register the shares of common stock underlying the Note and the Warrants (as described below), within 90 days from the date of the Purchase Agreement. As additional consideration for the purchase of the Note, the Company agreed to issue to the Investor Warrants (the Warrants”). The Warrants shall be issued upon the advance of each tranche by the Investor to the Company, exercisable for an amount of the Company’s common stock equal to the purchase price of such tranche divided by three. The Warrants have a term of 60 months, and contain full-ratchet anti-dilution protection provisions, and have an exercise price of $1.75 per share for 142,857 of the Warrants, and $2.25 per share for 111,111 of the Warrants. If at any time after the six-month anniversary of the issue date of the Warrants, the market price of one share of the Company’s common stock is greater than the exercise price of such Warrant, and there is not an effective registration statement registering the resale of the shares of common stock underlying the Warrants, then the Warrants may be exercised by means of a cashless exercise. The Warrants do not allow for any exercise that would result in the beneficial ownership of greater than 4.99% of the number of shares of the Company’s common stock outstanding immediately after giving effect to such exercise, with the exception that the beneficial ownership limitation may be increased or decreased upon no less than 61 days prior notice. The foregoing summaries of the Purchase Agreement, Purchase Warrant, Registration Rights, Securities Purchase Agreement, Secured Promissory Note, the Warrants and the Pledge and Security Agreement do not purport to be complete and are subject to, and qualified in their entirety by, such documents filed with the Securities and Exchange Commission on July 14, 2021, as exhibits to the Company’s S-1 Registration Statement as Exhibits 10.6, 10.7, 10.8, 10.9, 10.10, 10.11, and 10.12, respectively.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Estimates	The preparation of financial statements in conformity with accounting principles generally accepted in the United States 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 revenue and expenses during the reporting period. Such estimates may be materially different from actual financial results. Significant estimates include the recoverability of long-lived assets, the collection of accounts receivable and valuation of inventory and reserves.
Cash and Cash Equivalents	We maintain the majority of our cash accounts at a commercial bank. The total cash balance is insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000 per commercial bank, at times we may exceed the FDIC limits. For purposes of the statement of cash flows we consider all cash and highly liquid investments with initial maturities of one year or less to be cash equivalents.
Accounts Receivable	We grant credit to our customers and do not require collateral. Our ability to collect receivables is affected by economic fluctuations in the geographic areas and industries served by us. Reserves for un-collectable amounts are provided, based on past experience and a specific analysis of the accounts. Although we expect to collect amounts due, actual collections may differ from the estimated amounts. As of June 30, 2021, and December 31, 2020, we had a reserve for potentially un-collectable accounts of $26,000 and $0 respectively. Historically, our bad debt write-offs related to these trade accounts have been insignificant.
Inventory	Inventories are valued at the lower of weighted average cost or market value. Our industry experiences changes in technology, changes in market value and availability of raw materials, as well as changing customer demand. We make provisions for estimated excess and obsolete inventories based on regular audits and cycle counts of our on-hand inventory levels and forecasted customer demands and at times additional provisions are made. Any inventory write offs are charged to the reserve account. As of June 30, 2021, and December 31, 2020, we had a reserve for potentially obsolete inventory of $150,000 and $0 respectively.
Property and Equipment	Property and equipment are recorded at cost. Assets held under capital leases are recorded at lease inception at the lower of the present value of the minimum lease payments or the fair market value of the related assets. The cost of ordinary maintenance and repairs is charged to operations. Depreciation and amortization are computed on the straight-line method over the following estimated useful lives of the related assets: Furniture and fixtures 3 to 7 years Equipment 7 to 10 years Leasehold Improvements 7 years
Long -Lived Assets	Our management assesses the recoverability of its long-lived assets by determining whether the depreciation and amortization of long-lived assets over their remaining lives can be recovered through projected undiscounted future cash flows. The amount of long-lived asset impairment if any, is measured based on fair value and is charged to operations in the period in which long-lived assets impairment is determined by management. There can be no assurance however, that market conditions will not change or demand for our services will continue, which could result in impairment of long-lived assets in the future.
Revenue Recognition	The Company recognizes revenue under ASU No. 2014-09, “Revenue from Contracts with Customers (Topic 606),” Performance Obligations Satisfied Over Time FASB ASC 606-10-25-27 through 25-29, 25-36 through 25-37, 55-5 through 55-10 An entity transfers control of a good or service over time and satisfies a performance obligation and recognizes revenue over time if one of the following criteria is met: a. The customer receives and consumes the benefits provided by the entity’s performance as the entity performs (as described in FASB ASC 606-10-55-5 through 55-6). b. The entity’s performance creates or enhances an asset (for example, work in process) that the customer controls as the asset is created or enhanced (as described in FASB ASC 606-10-55-7). c. The entity’s performance does not create an asset with an alternative use to the entity (see FASB ASC 606-10-25-28), and the entity has an enforceable right to payment for performance completed to date (as described in FASB ASC 606-10-25-29). Performance Obligations Satisfied at a Point in Time FASB ASC 606-10-25-30 If a performance obligation is not satisfied over time, the performance obligation is satisfied at a point in time. To determine the point in time at which a customer obtains control of a promised asset and the entity satisfies a performance obligation, the entity should consider the guidance on control in FASB ASC 606-10-25-23 through 25-26. In addition, it should consider indicators of the transfer of control, which include, but are not limited to, the following: a. The entity has a present right to payment for the asset b. The customer has legal title to the asset c. The entity has transferred physical possession of the asset d. The customer has the significant risks and rewards of ownership of the asset e. The customer has accepted the asset The core principle of the revenue standard is that a company should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods or services. The Company only applies the five-step model to contracts when it is probable that the Company will collect the consideration it is entitled to in exchange for the goods and services transferred to the customer. In addition, a) the Company also does not have an alternative use for the asset if the customer were to cancel the contract, and b.) has a fully enforceable right to receive payment for work performed (i.e., customers are required to pay as various milestones and/or timeframes are met). Also, from time to time we require deposits from our customers. As of June 30, 2021, and December 31, 2020 , we had $135,551 and $149,966 of deferred revenue respectively.
Fair Value of Financial Instruments	The Financial Accounting Standards Board issued ASC (Accounting Standards Codification) 820-10 (SFAS No. 157), “Fair Value Measurements and Disclosures” for financial assets and liabilities. ASC 820-10 provides a framework for measuring fair value and requires expanded disclosures regarding fair value measurements. FASB ASC 820-10 defines fair value as the price that would be received for an asset or the exit price that would be paid to transfer a liability in the principal or most advantageous market in an orderly transaction between market participants on the measurement date. FASB ASC 820-10 also establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs, where available. The following summarizes the three levels of inputs required by the standard that the Company uses to measure fair value: ● Level 1: Quoted prices in active markets for identical assets or liabilities. ● Level 2: Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the related assets or liabilities. ● Level 3: Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. The Company’s financial instruments consist of cash, prepaid expenses, inventory, accounts payable, convertible notes payable, and advances from related parties. The estimated fair value of cash, prepaid expenses, investments, accounts payable, convertible notes payable and advances from related parties approximate their carrying amounts due to the short-term nature of these instruments. The carrying amounts of accounts payable and accrued expenses are considered to be representative of their respective fair values because of the short-term nature of these financial instruments.
Other Comprehensive Income	We have no material components of other comprehensive income (loss) and accordingly, net loss is equal to comprehensive loss in all periods.
Net Profit (loss) per Common Share	Basic profit / (loss) per share is computed on the basis of the weighted average number of common shares outstanding. At June 30, 2021, we had outstanding common shares of 12,662,134 used in the calculation of basic earnings per share. Basic Weighted average common shares and equivalents for the three months ended June 30, 2021, and 2020 , were 12,642,678 and 12,570,534 respectively. As of June 30, 2021, we had convertible notes to potentially convert into approximately 622,222 of additional common shares and 700,305 common stock warrants convertible into an additional 740,305 common shares. Fully diluted weighted average common shares and equivalents for the three months ended June 30, 2021, were 24,824,912. Fully diluted weighted average common shares and equivalents for the three months ended June 30, 2020, and the Six months ended June 30, 2021, and 2020, were withheld from the calculation as they were considered anti-dilutive.
Research and Development	We had no amounts of research and development expense during the three and six months ended June 30, 2021, and 2020.
Share-Based Compensation	The Company has adopted the use of Statement of Financial Accounting Standards No. 123R, “Share-Based Payment” (SFAS No. 123R) (now contained in FASB Codification Topic 718, Compensation-Stock Compensation We re-evaluate the assumptions used to value our share-based awards on a quarterly basis and, if changes warrant different assumptions, the share-based compensation expense could vary significantly from the amount expensed in the past. We may be required to adjust any remaining share-based compensation expense, based on any additions, cancellations or adjustments to the share-based awards. The expense is recognized over the period during which an employee is required to provide service in exchange for the award—the requisite service period (usually the vesting period). No compensation cost is recognized for equity instruments for which employees do not render the requisite service. For the Six months ended June 30, 2021, the Company had no share-based expense.
Income Taxes	Federal Income taxes are not currently due since we have had losses since inception. On December 22, 2018, H.R. 1, originally known as the Tax Cuts and Jobs Act, (the “Tax Act”) was enacted. Among the significant changes to the U.S. Internal Revenue Code, the Tax Act lowers the U.S. federal corporate income tax rate (“Federal Tax Rate”) from 35% to 21% effective January 1, 2018. The Company will compute its income tax expense for the year ended December 31, 2021, using a Federal Tax Rate of 21%. Deferred income tax amounts reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax reporting purposes. As of June 30, 2021, we had a net operating loss carry-forward of approximately $(5,460,238) and a deferred tax asset of $1,146,650 using the statutory rate of 21%. The deferred tax asset may be recognized in future periods, not to exceed 20 years. However, due to the uncertainty of future events we have booked valuation allowance of $(1,146,650). FASB ASC 740 prescribes recognition threshold and measurement attributes for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. FASB ASC 740 also provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. At June 30, 2021, the Company had not taken any tax positions that would require disclosure under FASB ASC 740. June 30, 2021 December 31, 2 0 20 Deferred Tax Asset $ 1,146,650 $ 908,053 Valuation Allowance (1,146,650 ) (908,053 ) Deferred Tax Asset (Net) $ - $ -
Reclassification	Certain amounts in the prior period financial statements have been reclassified to conform to the current period presentation. These reclassifications had no effect on reported income, total assets, total liabilities or stockholders’ equity as previously reported.
Recently Issued Accounting Standards	The Company is reviewing the effects of following recent updates. The Company has no expectation that any of these items will have a material effect upon the financial statements. In June 2016, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2016-13, Financial Instruments—Credit Losses [codified as Accounting Standards Codification Topic (ASC) 326]. ASC 326 adds to US generally accepted accounting principles (US GAAP) the current expected credit loss (CECL) model, a measurement model based on expected losses rather than incurred losses. Under this new guidance, an entity recognizes its estimate of expected credit losses as an allowance, which the FASB believes will result in more timely recognition of such losses. This will become effective in January 2023 and the impact on the Company is under evaluation. Update 2020-06—Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity. This was issued in August of 2020 and will become effective for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. We are in the process of evaluating the impact to the Company.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Schedule of Property and Equipment	Furniture and fixtures 3 to 7 years Equipment 7 to 10 years Leasehold Improvements 7 years
Schedule of Income Taxes	June 30, 2021 December 31, 2 0 20 Deferred Tax Asset $ 1,146,650 $ 908,053 Valuation Allowance (1,146,650 ) (908,053 ) Deferred Tax Asset (Net) $ - $ -

WRITE-OFF OF PAYABLES, RELATE_2

WRITE-OFF OF PAYABLES, RELATED PARTY TRANSACTIONS AND ACCRUED INTEREST OCCURRING PRIOR TO THE COMPANY ABANDONMENT (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
WRITE-OFF OF PAYABLES, RELATED PARTY TRANSACTIONS AND ACCRUED INTEREST OCCURRING PRIOR TO THE COMPANY ABANDONMENT
Schedule of all existing liabilities	Last 10-Q Last 10-K 10/31/07 1/31/07 Accounts payable 94,888 85,225 Accrued liabilities 25,347 18,935 Due to related parties 293,931 248,636 Loans payable 409,000 397,000 Total Liabilities 823,166 749,796

WARRANTS (Tables)

WARRANTS (Tables)	6 Months Ended
	Jun. 30, 2021
WARRANTS
Schedule of outstanding warrant activity	Warrants - Common Share Equivalents Weighted Average Exercise price Warrants exercisable - Common Share Equivalents Weighted Average Exercise price Outstanding December 31, 2020 390,000 $ 0.63 390,000 $ 0.63 Additions 350,305 1.61 350,305 1.61 Converted (40,000 ) 0.260 0.260 Expired - - - - - - - Outstanding June 30, 2021 700,305 $ 1.31 700,305 1.31

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
GOING CONCERN
Accumulated Deficit	$ (5,460,238)		$ (5,460,238)		$ (4,324,261)	$ 3,153,395
Net loss	432,298	$ (1,568,475)	(1,136,177)	$ (105,716)	(1,170,666)	(490,235)	$ (10,000)
Stockholder's equity	$ (741,843)	$ (1,474,141)	$ (741,843)		$ (1,264,016)	$ (472,871)	$ 0	$ 0

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Furniture And Fixtures [Member] | Minimum [Member]
Estimated useful life	3 years	3 years
Furniture And Fixtures [Member] | Maximum [Member]
Estimated useful life	7 years	7 years
Euipments [Member] | Maximum [Member]
Estimated useful life	10 years	10 years
Leasehold Improvements [Member]
Estimated useful life	7 years	7 years
Euipment [Member] | Minimum [Member]
Estimated useful life	7 years	7 years

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) - USD ($)	Jun. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Deferred tax assets	$ 1,146,650	$ 908,053	$ 662,213
Valuation allowance	(1,146,650)	(908,053)	(662,213)
Deferred tax assets (Net)	$ 0	$ 0	$ 0

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POL (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended			6 Months Ended	12 Months Ended
	Sep. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
FDIC insured amount		$ 250,000			$ 250,000	$ 250,000
Potentially un-collectable accounts					26,000	0	$ 0
Inventory		150,000			150,000	0
Net operating loss carry-forward		$ 5,460,238			$ 5,460,238	$ 4,324,061
Deferred tax assets future periods					20 years	20 years
Conversion of notes into common share					622,222	1,011,500
Common stock shares outstanding		12,662,134			12,662,134	12,508,011
Valuation allowance		$ 1,146,650			$ 1,146,650	$ 908,053	662,213
Statutory rate					21.00%	21.00%
Deferred tax assets		1,146,650			$ 1,146,650	$ 908,053	662,213
Reserve of obsolete inventory		0			0	0	0
Deferred revenue		$ 135,551			$ 135,551	$ 149,966	$ 0
Weighted average common shares basic		12,642,678	12,570,534	12,508,011		12,508,011	12,508,011
Additional common shares		740,305			740,305	390,000
Additional warrants convertible, shares						390,000
Federal tax rate	21.00%					35.00%
Additional common warrants		700,305			700,305
Fully diluted weighted average common shares		24,824,912

WRITEOFF OF PAYABLES RELATED PA

WRITEOFF OF PAYABLES RELATED PARTY TRANSACTIONS AND ACCRUED INTEREST OCCURRING PRIOR TO THE COMPANY ABANDONME (Details) - USD ($)	Jun. 30, 2021	Dec. 31, 2020	Dec. 31, 2019	Oct. 31, 2007	Jan. 31, 2007
WRITEOFF OF PAYABLES RELATED PARTY TRANSACTIONS AND ACCRUED INTEREST OCCURRING PRIOR TO THE COMPANY ABANDONME (Details)
Accounts payable	$ 1,994,188	$ 1,747,852	$ 433,116	$ 94,888	$ 85,225
Accrued liabilities				25,347	18,935
Due to related parties	91,500	120,800		293,931	248,636
Loans payable				409,000	397,000
Total Liabilities	$ 4,639,334	$ 4,457,673	$ 473,916	$ 823,166	$ 749,796

WRITEOFF OF PAYABLES RELATED _2

WRITEOFF OF PAYABLES RELATED PARTY TRANSACTIONS AND ACCRUED INTEREST OCCURRING PRIOR TO THE COMPANY ABANDONMENT (Details Narrative)	Jan. 31, 2017USD ($)
WRITEOFF OF PAYABLES RELATED PARTY TRANSACTIONS AND ACCRUED INTEREST OCCURRING PRIOR TO THE COMPANY ABANDONME (Details)
Write off other liabilities	$ 823,166

EQUITY (Details Narrative)

EQUITY (Details Narrative) - USD ($)	Apr. 02, 2021	Apr. 21, 2021	Nov. 30, 2018	Jun. 30, 2021	Mar. 26, 2021	Mar. 25, 2021	Dec. 31, 2020	Dec. 31, 2019
Common stock, shares par value				$ 0.00001			$ 0.00001	$ 0.00001
Commitment shares for issuance				116,667	116,667	116,667
Common stock, shares authorized				945,000,000			950,000,000	950,000,000
Common stock, shares outstanding				12,662,134			12,508,011	12,508,011
Common stock, shares issued				12,624,678			12,508,011	12,508,011
Common stock, shares issuance				12,662,134			12,508,011
Common stock, shares outstandings				12,662,134			12,508,011
Preferred Stock Shares Authorized				5,000,000			5,000,000
Preferred stock, shares issued				310,000			0
Perferred stock, shares outstanding				310,000			0
Common stock conversion shars		37,456
Conversion of warrant shares	310,000	40,000
Mr. Glass [Member]
Stock issued during the period, shares			12,000,000
Stock issued during the period, aggregate price			$ 120
Capitalization [Member]
Common stock, shares authorized				950,000,000			945,000,000
Preferred Stock Shares Authorized				5,000,000
Series A Preferred Stock [Member]
Common stock, shares par value				$ 0.00001			$ 0.00001
Preferred Stock Shares Authorized				10,000			10,000
Preferred stock, shares issued				10,000			0
Perferred stock, shares outstanding				100,000			0
Series B Preferred Stock [Member]
Common stock, shares par value				$ 0.00001			$ 0.00001
Preferred Stock Shares Authorized				800			800
Preferred stock, shares issued				800			0
Perferred stock, shares outstanding				800			0
Conversion rate				10.00%
Series C Preferred Stock [Member]
Common stock, shares par value				$ 0.00001			$ 0.00001
Preferred Stock Shares Authorized				3,000,000			3,000,000
Preferred stock, shares issued				310,000			0
Perferred stock, shares outstanding				310,000			0
Series A Convertible Preferred Stock [Member]
Preferred Stock Shares Authorized				10,000
Common stock conversion shars				50
Voting description				entitles holder to vote such number of votes equal to 0.0051
Gross proceeds				$ 10,000,000
Price per share				$ 100

MATERIAL EVENTS (Details Narrat

MATERIAL EVENTS (Details Narrative) - USD ($)	Apr. 12, 2021	Feb. 10, 2021	Jun. 16, 2021	Mar. 25, 2021	Jan. 19, 2021	Nov. 30, 2020	Nov. 30, 2018	Jun. 30, 2021
Secured convertible promissory note						$ 203,000
Additional warrant					100,000	350,000	100,000
Warrant shares						350,000		1,457,878
Warrant period						5 years
Exercise price						$ 1
Pay-off letter agreement amount						$ 252,875
Aggregate principal amount				$ 1,666,667
Series A Preferred Stock shares		10,000
Series B Preferred Stock shares		800
Series C Preferred Stock shares		3,000,000
Original issue discount				166,667
Purchase price of note				1,500,000
Initial tranche, amount				700,000
Debt conversion face amount				$ 777,778
Anti dilutive securities description				The Warrants have a term of 60 months, and contain full-ratchet anti-dilution protection provisions, and have an exercise price of $1.50 per share for 50% of the Warrants, and $2.00 per share for 50% of the Warrants
Benefically ownership percantage				4.99%
Mr. Michael Hill [Member]
Compensation per month			$ 25,000
Monthy compensation amount						$ 25,000
Investors [Member]
Stock issued during the period, shares				116,667
Interest rate description				The Note provides that the Investor may not convert any amount of the Note that would result in the beneficial ownership of greater than 4.99% of the outstanding shares of the Company, with the exception that the beneficial ownership limitation may be waived up to a maximum of 9.99% at the election of the Investor, with not less than 61 days prior notice.
Mr. Glass [Member]
Stock issued during the period, shares							12,000,000
Stock issued during the period, aggregate price							$ 120
XLR Medical Corp [Member]
Series A Preferred Stock shares	10,000
Series B Preferred Stock shares	800
Mr Evans [Member]
Compensation per month			25,000
Mr. Bennett [Member]
Compensation per month			$ 12,500

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)	Apr. 02, 2021	Jan. 05, 2021	Jul. 08, 2020	Jun. 11, 2020	Jun. 08, 2020	Jun. 05, 2020	Jun. 04, 2020	May 05, 2020	Jan. 11, 2019	Apr. 21, 2021	Mar. 25, 2021	Jan. 19, 2021	Nov. 30, 2020	Jul. 27, 2020	Feb. 29, 2020	Jun. 30, 2019	Feb. 19, 2019	Nov. 30, 2018	Jun. 30, 2021	Mar. 31, 2021	Mar. 26, 2021	Dec. 31, 2020
Interest rate		8.00%	3.75%	8.00%	8.00%			1.00%					6.00%	9.00%			8.00%
Maturity Date		Apr. 5, 2021	Aug. 15, 2022	Sep. 11, 2020	Sep. 8, 2020			Aug. 15, 2022						Aug. 15, 2022			Feb. 19, 2020
Promissory note issued to related party		$ 20,331	$ 150,000	$ 10,000	$ 10,000			$ 310,000					$ 203,000	$ 300,000			$ 17,000
Accounts receivable																			$ 95,870			$ 36,274
Proceeds from lease									$ 300,000
Settlement of lease by shares	310,000									40,000
Debt Convertible price per share											$ 2	$ 1	$ 1
Additionally warrants												100,000	350,000					100,000
Debt conversion face amount											$ 777,778
Commitment shares for issuance											116,667								116,667		116,667
Mr. Glass [Member]
Contribution for expenses and fees																			$ 26,864
Third party [Member]
Debt conversion face amount											$ 777,778
Aggregate purchase price											$ 1,666,667
Agreement description											Pursuant to the agreement, the Company issued the lender 116,667 shares of common stock, 116,667 5-year warrants with an exercise price of $1.50 and 116,667 5-year warrants with an exercise price of $2.00. The note had an original issue discount of $77,778
5-Year Warrants [Member]
Debt Convertible price per share											$ 1.50
Commitment shares for issuance											116,667
Original issue discount											$ 77,778
Letter Agreement [Member]
Amount paid	$ 252,875
Promissory Note [Member]
Interest rate							8.00%								9.90%	8.00%				8.00%
Maturity Date							Sep. 5, 2020								Jan. 1, 2021	Jun. 30, 2020				Mar. 31, 2020
Promissory note issued to related party							$ 20,000								$ 531,000	$ 9,300				$ 9,300
Accounts receivable																			0
Promissory Note 1 [Member]
Interest rate						8.00%									8.00%	8.00%				8.00%
Maturity Date						Mar. 30, 2020										Mar. 30, 2020				Mar. 30, 2020
Promissory note issued to related party						$ 10,000									$ 60,000	$ 14,500				$ 14,500
Accounts receivable																			$ 0

WARRANTS (Details)

WARRANTS (Details)	6 Months Ended
	Jun. 30, 2021$ / sharesshares
Warrants - Common Share Equivalents [Member]
Shares outstanding, beginning balance | shares	390,000
Warrants - Common Share Equivalents, additions | shares	350,305
Warrants - Common Share Equivalents, expired | shares	0
Warrants - Common Share Equivalents, Converted | shares	40,000
Shares outstanding, ending balance | shares	700,305
Warrants Exercisable Common Share Equivalents [Member]
Warrants exercisable - Common Share Equivalents, beginning balance | shares	390,000
Warrants exercisable - Common Share Equivalents, addition | shares	350,305
Warrants exercisable - Common Share Equivalents, ending balance | shares	700,305
Weighted Average Exercise price, beginning balance | $ / shares	$ 0.63
Weighted Average Exercise price, additions | $ / shares	1.61
Weighted Average Exercise price, converted | $ / shares	0.260
Weighted Average Exercise price, ending balance | $ / shares	1.31
Weighted Average Exercise Price [Member]
Weighted Average Exercise price, beginning balance | $ / shares	0.63
Weighted Average Exercise price, additions | $ / shares	1.61
Weighted Average Exercise price, converted | $ / shares	0.260
Weighted Average Exercise price, ending balance | $ / shares	$ 1.31

WARRANTS (Details Narrative)

WARRANTS (Details Narrative) - USD ($)	1 Months Ended					3 Months Ended
	Apr. 21, 2021	Mar. 26, 2021	Mar. 22, 2021	Jan. 19, 2021	Nov. 30, 2020	Mar. 31, 2021	Mar. 25, 2021
Warrants issued	$ 37,456					$ 969,849
Cashless warrants	40,000
Exercise price				$ 1	$ 1		$ 2
Five-Year Common Stock [Member]
Warrants issued		$ 16,971	$ 116,667	$ 100,000	$ 350,000
Exercise price		$ 3.30	$ 1.50	$ 1	$ 1
Five-Year Common Stock One [Member]
Warrants issued			$ 116,667		$ 40,000
Exercise price			$ 2		$ 0.264

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Jul. 11, 2021	Jul. 09, 2021	Apr. 12, 2021	Feb. 10, 2021	Apr. 21, 2021	Mar. 25, 2021	Mar. 31, 2021	Jan. 19, 2021	Nov. 30, 2020
Warrants issued					$ 37,456		$ 969,849
Exercise price						$ 2		$ 1	$ 1
Series A Preferred Stock shares				10,000
Series B Preferred Stock shares				800
Series C Preferred Stock shares				3,000,000
Ownership percentage						4.99%
Subsequent Event [Member]
Warrants issued	$ 111,111
Exercise price	$ 2.25
Ownership percentage	4.99%
Subsequent Event [Member] | Securities Purchase Agreement [Member]
Warrants issued	$ 142,857
Exercise price	$ 1.75
Promissory note, principal amount	$ 1,100,000
Original discount	100,000
Aggregate purchase price of debt	1,000,000
Closing price of note	500,000
Face value of note	$ 550,000
Descriotion of ownership percentage	the beneficial ownership of greater than 4.99% of the outstanding shares of the Company, with the exception that the beneficial ownership limitation may be waived up to a maximum of 9.99% at the election of the Investor, with not less than 61 days prior notice
Debt term	60 years
Burdell Partners, LLC [Member] | Subsequent Event [Member]
Warrants issued		$ 50,000
Purchase of aggregate common stock		$ 6,500,000
Issuance of common stock		50,000
Purchase of shares		100,000
Maximum purchase amount		$ 500,000
XLR Medical Corp [Member]
Series A Preferred Stock shares			10,000
Series B Preferred Stock shares			800