Adamant DRI Processing and Minerals (ADMG) 10-Q 20 Nov 23 2023 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2023	Nov. 17, 2023
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2023
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--12-31
Entity File Number	000-49729
Entity Registrant Name	Adamant DRI Processing and Minerals Group
Entity Central Index Key	0001171008
Entity Tax Identification Number	61-1745150
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	4 S 9th Street
Entity Address, Address Line Two	Suite 201
Entity Address, City or Town	Columbia
Entity Address, State or Province	MO
Entity Address, Postal Zip Code	65201
City Area Code	573
Local Phone Number	818-4750
Entity Current Reporting Status	Yes
Entity Interactive Data Current	No
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	true
Entity Common Stock, Shares Outstanding		87,110,005

Condensed Balance Sheets

Condensed Balance Sheets - USD ($)	Sep. 30, 2023	Dec. 31, 2022
CURRENT ASSETS
Cash & equivalents
Prepaid expense		2,998
Prepaid acquisition costs	70,000
Total current assets	70,000	2,998
TOTAL ASSETS	70,000	2,998
CURRENT LIABILITIES
Accrued liabilities and other payables	23,517	18,451
Advances and loans payable – related parties	9,314
Total current liabilities	35,331	40,172
STOCKHOLDERS’ EQUITY (DEFICIT)
Preferred stock: $0.001 par value; 50,000,000 shares authorized, no shares issued and outstanding
Common stock, $0.001 par value; 500,000,000 share authorized; 87,110,005 and 16,110,005 shares issued and outstanding at September 30, 2023 and December 31, 2022, respectively	87,110	16,110
Additional paid in capital	7,683,285	7,639,325
Accumulated other comprehensive income	1,858,434	1,858,434
Accumulated deficit	(9,594,160)	(9,551,043)
Total stockholders’ equity (deficit)	34,669	(37,174)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	70,000	2,998
Nonrelated Party [Member]
CURRENT LIABILITIES
Loan payable – related party		21,721
Related Party [Member]
CURRENT LIABILITIES
Loan payable – related party	$ 2,500

Condensed Balance Sheets (Paren

Condensed Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	50,000,000	50,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued	87,110,005	16,110,005
Common stock, shares outstanding	87,110,005	16,110,005

Condensed Statements of Operati

Condensed Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Operating expenses
Consulting fees	$ 19,600		$ 20,631
Professional fees	7,500	8,800	27,519	54,857
Filing fees	1,350	500	10,343	1,999
General and administrative	4,270	646	6,345	2,491
Total operating expenses	32,720	9,946	64,838	59,347
Loss from operations	(32,720)	(9,946)	(64,838)	(59,347)
Other income
Gain on debt forgiveness	21,721		21,721
Total other income	21,721		21,721
Loss before income tax	(10,999)	(9,946)	(43,117)	(59,347)
Net loss	$ (10,999)	$ (9,946)	$ (43,117)	$ (59,347)
Basic weighted average shares outstanding	38,490,440	16,110,005	23,652,130	16,110,005
Diluted weighted average shares outstanding	38,490,440	16,110,005	23,652,130	16,110,005
Basic net loss per share	$ 0	$ 0	$ 0	$ 0
Diluted net loss per share	$ 0	$ 0	$ 0	$ 0

Condensed Statements of Stockho

Condensed Statements of Stockholders' Deficit (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total
Balance at Dec. 31, 2021	$ 16,110	$ 7,538,557	$ (9,479,200)	$ 1,858,434	$ (66,099)
Balance, shares at Dec. 31, 2021	16,110,005
Net Loss			(34,252)		(34,252)
Increase in paid in capital		100,351			100,351
Balance at Mar. 31, 2022	$ 16,110	7,638,908	(9,513,452)	1,858,434
Balance, shares at Mar. 31, 2022	16,110,005
Balance at Dec. 31, 2021	$ 16,110	7,538,557	(9,479,200)	1,858,434	(66,099)
Balance, shares at Dec. 31, 2021	16,110,005
Net Loss					(59,347)
Balance at Sep. 30, 2022	$ 16,110	7,639,325	(9,538,547)	1,858,434	(24,678)
Balance, shares at Sep. 30, 2022	16,110,005
Balance at Mar. 31, 2022	$ 16,110	7,638,908	(9,513,452)	1,858,434
Balance, shares at Mar. 31, 2022	16,110,005
Net Loss			(15,149)		(15,149)
Increase in paid in capital		417			417
Balance at Jun. 30, 2022	$ 16,110	7,639,325	(9,528,601)	1,858,434	(14,732)
Balance, shares at Jun. 30, 2022	16,110,005
Net Loss			(9,946)		(9,946)
Balance at Sep. 30, 2022	$ 16,110	7,639,325	(9,538,547)	1,858,434	(24,678)
Balance, shares at Sep. 30, 2022	16,110,005
Balance at Dec. 31, 2022	$ 16,110	7,639,325	(9,551,043)	1,858,434	(37,174)
Balance, shares at Dec. 31, 2022	16,110,005
Net Loss			(10,350)		(10,350)
Balance at Mar. 31, 2023	$ 16,110	7,639,325	(9,561,393)	1,858,434	(47,524)
Balance, shares at Mar. 31, 2023	16,110,005
Balance at Dec. 31, 2022	$ 16,110	7,639,325	(9,551,043)	1,858,434	(37,174)
Balance, shares at Dec. 31, 2022	16,110,005
Net Loss					(43,117)
Balance at Sep. 30, 2023	$ 87,110	7,683,285	(9,594,160)	1,858,434	34,669
Balance, shares at Sep. 30, 2023	87,110,005
Balance at Mar. 31, 2023	$ 16,110	7,639,325	(9,561,393)	1,858,434	(47,524)
Balance, shares at Mar. 31, 2023	16,110,005
Net Loss			(21,768)		(21,768)
Shareholder contribution to paid in capital		21,700			21,700
Balance at Jun. 30, 2023	$ 16,110	7,661,025	(9,583,161)	1,858,434	(47,592)
Balance, shares at Jun. 30, 2023	16,110,005
Net Loss			(10,999)		(10,999)
Shares issued for acquisition	$ 70,000				70,000
Shares issued for acquisition, shares	70,000,000
Shares issued for services	$ 1,000	18,600			19,600
Shares issued for services, shares	1,000,000
Stock based compensation – options		3,660			3,660
Balance at Sep. 30, 2023	$ 87,110	$ 7,683,285	$ (9,594,160)	$ 1,858,434	$ 34,669
Balance, shares at Sep. 30, 2023	87,110,005

Condensed Statements of Cash Fl

Condensed Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (43,117)	$ (59,347)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock based compensation	23,260
Gain on debt forgiveness	(21,721)
Changes in assets and liabilities:
Prepaid expenses	2,998
Accrued liabilities and other payables	5,066	(9,359)
Net cash used in operating activities	(33,514)	(68,706)
CASH FLOWS FROM FINANCING ACTIVITIES:
Advances from related parties	9,314	57,187
Capital contributions from Shareholder	21,700
Loans from related parties	2,500
Proceeds from note payable		11,519
Net cash provided by financing activities	33,514	68,706
NET CHANGE IN CASH & EQUIVALENTS
CASH & EQUIVALENTS, BEGINNING OF YEAR
CASH & EQUIVALENTS, END OF PERIOD
Supplemental Cash Flow Data:
Income tax paid
Interest paid
NON-CASH INVESTING AND FINANCING ACTIVITIES
Shares issued as prepaid acquisition costs	$ 70,000

ORGANIZATION AND DESCRIPTION OF

ORGANIZATION AND DESCRIPTION OF BUSINESS	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
ORGANIZATION AND DESCRIPTION OF BUSINESS	1. ORGANIZATION AND DESCRIPTION OF BUSINESS Adamant DRI Processing and Minerals Group (the “Company”), is a Nevada corporation incorporated in July 2014 and successor by merger to UHF Incorporated, a Delaware corporation (“UHF”), which in turn was the successor to UHF Incorporated, a Michigan corporation (“UHF Michigan”), as a result of domicile merger effected on December 29, 2011. The Company had been engaged in the various business since its incorporation. The Company was not successful and discontinued all On May 1, 2023, Global Strategies, Inc., the Company’s then controlling shareholder, entered into an agreement to sell 11,866,563 300,000 11,866,563 73 11,866,563 In connection with the change of control of the Company, on June 27, 2023 the Company’s sole officer and director Dr. Larry Eastland, resigned all officer positions, and remained as a member of board of directors. Mr. Nicholas Parks was appointed CEO, CFO, President, Secretary, Treasurer and a member of the Company’s board of directors. On July 1, 2023, the Company entered into an agreement to acquire Parks Amusements, LLC, a limited liability company organized in the State of Missouri. Parks Amusements, LLC is the operator of family entertainment venues. The agreement calls for the issuance of a total of 70,000,000 63,050,000 70,000,000 On August 30, 2023, the Nevada Secretary of State accepted an amendment to the articles of incorporation, whereby the Company is authorized to issue 550,000,000 500,000,000 0.001 50,000,000 0.001

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying financial statements are prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”). The financial statements presented in this Quarterly Report on Form 10-Q are unaudited. However, in the opinion of management, these unaudited condensed financial statements include all adjustments, consisting solely of normal recurring adjustments, necessary to present fairly the financial position, results of operations and cash flows for the periods presented in conformity with GAAP applicable to interim periods. The financial data and other financial information disclosed in these notes to the accompanying condensed financial statements are also unaudited. As such, certain information and footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to applicable rules and regulations thereunder. The unaudited condensed financial statements included herein should be read in conjunction with the Annual Report on Form 10-K for the fiscal year ended December 31, 2022. The results of operations for the nine months ended September 30, 2023, are not necessarily indicative of the results to be expected for the full year or any other future period. Going Concern The financial statements have been prepared assuming that the Company will continue as a going concern. The Company incurred losses of $ 43,117 59,347 9,594,160 Use of Estimates In preparing financial statements in conformity with US GAAP, management makes estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the dates of the financial statements, as well as the reported amounts of revenues and expenses during the reporting period. Significant estimates, required by management, include the recoverability of long-lived assets and allowance for doubtful accounts. Actual results could differ from these estimates. Income Taxes Income taxes are accounted for using an asset and liability method. Under this method, deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at each period end based on enacted tax laws and statutory tax rates, applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. A 100 The Company follows ASC Topic 740, which prescribes a more-likely-than-not threshold for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Topic 740 also provides guidance on recognition of income tax assets and liabilities, classification of current and deferred income tax assets and liabilities, accounting for interest and penalties associated with tax positions, accounting for income taxes in interim periods, and income tax disclosures. Under the provisions of ASC Topic 740, when tax returns are filed, it is likely that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. The benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority The Company accounts for income taxes in interim periods in accordance with FASB ASC 740-270, “Interim Reporting.” The Company has determined an estimated annual effective tax rate. The rate will be revised, if necessary, as of the end of each successive interim period during the Company’s fiscal year to its best current estimate. The estimated annual effective tax rate is applied to the year-to-date ordinary income (or loss) at the end of the interim period. Revenue Recognition FASB ASC Topic 606 requires use of a new five-step model to recognize revenue from customer contracts. The five-step model requires the Company (i) identify the contract with the customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, including variable consideration to the extent that it is probable that a significant future reversal will not occur, (iv) allocate the transaction price to the respective performance obligations in the contract, and (v) recognize revenue when (or as) the Company satisfies each performance obligation. Share-based Compensation The Company accounts for stock-based payments in accordance with ASC 718, “Compensation - Stock Compensation,” which requires that such equity instruments be measured at their fair values on the grant date. Stock-based payments to employees include grants of stock that are recognized in the consolidated statement of operations based on their fair values at the date of grant. The grant date fair value of stock option awards is recognized in earnings as stock-based compensation cost over the requisite service period of the award using the straight-line attribution method. We estimate the fair value of the stock option awards using the Black-Scholes-Merton option pricing model. Earnings (Loss) per Share (EPS) In accordance with ASC Topic 260 – Earnings Per Share, the basic loss per common share is computed by dividing net loss available to common stockholders by the weighted average number of common shares outstanding. Diluted loss per common share is computed similar to basic loss per common share except that the denominator is increased to include the number of additional shares of common stock that would have been outstanding if the potential common stock had been issued and if the additional shares of common stock were dilutive. Potential common stock currently consists of the incremental common stock issuable upon exercise of stock options. The computation of basic loss per share for the nine months ended September 30, 2023 and 2022 excludes potentially dilutive securities because their inclusion would be antidilutive. As a result, the computations of net loss per share for each period presented is the same for both basic and fully diluted losses per share. The Company had no potentially dilutive securities outstanding at September 30, 2023 and 2022, respectively as none of the outstanding stock options have vested on the report dates. New Accounting Pronouncements In August 2020, the FASB issued ASU 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 (“ASU 2020-06”), which simplifies the accounting for certain financial instruments with characteristics of liabilities and equity. This ASU (1) simplifies the accounting for convertible debt instruments and convertible preferred stock by removing the existing guidance in ASC 470-20, Debt: Debt with Conversion and Other Options, that requires entities to account for beneficial conversion features and cash conversion features in equity, separately from the host convertible debt or preferred stock; (2) revises the scope exception from derivative accounting in ASC 815-40 for freestanding financial instruments and embedded features that are both indexed to the issuer’s own stock and classified in stockholders’ equity, by removing certain criteria required for equity classification; and (3) revises the guidance in ASC 260, Earnings Per Share, to require entities to calculate diluted earnings per share (EPS) for convertible instruments by using the if-converted method. In addition, entities must presume share settlement for purposes of calculating diluted EPS when an instrument may be settled in cash or shares. For SEC filers, excluding smaller reporting companies, ASU 2020-06 is effective for fiscal years beginning after December 15, 2021 including interim periods within those fiscal years. Early adoption is permitted, but no earlier than fiscal years beginning after December 15, 2020. For all other entities, ASU 2020-06 is effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. Entities should adopt the guidance as of the beginning of the fiscal year of adoption and cannot adopt the guidance in an interim reporting period. The Company is currently evaluating the impact that ASU 2020-06 may have on its financial statements and related disclosures.

NOTES PAYABLE

NOTES PAYABLE	9 Months Ended
	Sep. 30, 2023
Debt Disclosure [Abstract]
NOTES PAYABLE	3. NOTES PAYABLE During the fiscal year ended December 31, 2022, the Company signed a series of demand notes (the “Notes”) with NYJJ (Hong Kong) Limited (“NYJJ”) which were subsequently replaced with a consolidated demand note (the “Note”) in the amount of $ 21,721 12 The failure of the Company to pay on demand any sum due under this Note within three days after demand by the Holder shall constitute an Event of Default. The principal balance of the Note was $ 21,721 which As of September 30, 2023 and December 31, 2022, the note was $ 0 21,721

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	4. RELATED PARTY TRANSACTIONS Overview Holdings Inc. During the quarter ended March 31, 2023, an advance in the amount of $ 2,500 12 The failure of the Company to pay on demand any sum due under this Note within three days after demand by the Holder shall constitute an Event of Default. As of September 30, 2023, the principal balance of the note was $ 2,500 Global Strategies Inc. On June 27, 2023, Global Strategies, Inc., the Company’s then controlling shareholder, sold 11,866,563 300,000 11,866,563 73 Parks Amusements LLC During the nine months ended September 30, 2023, Parks Amusements LLC, a company of which our sole officer and a member of our board of directors is a controlling member, advanced $ 9,314 As of September 30, 2023, Parks Amusements LLC was owed $ 9,314 Service Agreement with Global Public Strategies Inc. On July 1, 2023, as amended July 31, 2023, the Company entered an agreement for services with Global Public Strategies Inc. (“GPS”), a company incorporated in the State of Idaho, whose managing director is Dr. Larry Eastland, a director of the Company. Under the agreement, GPS or their assigns will receive a total of 1,000,000 i. 1,000,000 0.10 ii. 1,000,000 0.15 iii. 1,000,000 0.20 iv. 1,000,000 0.20 In accordance with the terms of the agreement 1,000,000

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	9 Months Ended
	Sep. 30, 2023
Equity [Abstract]
STOCKHOLDERS’ EQUITY	5. STOCKHOLDERS’ EQUITY Common and Preferred Stock The Corporation is authorized to issue 550,000,000 500,000,000 0.001 50,000,000 0.001 On June 27, 2023, Nicholas Parks completed the acquisition of 11,866,563 In connection with the change of control of the Company, GPS, a company owned by Dr. Larry Eastland and his son waived total debt owing to GPS of $ 21,700 On September 1, 2023, the Company issued a total of 70,000,000 70,000,000 On September 1, 2023, the Company issued a total of 1,000,000 19,600 0.0196 At September 30, 2023 and December 31, 2022 the Company had a total of 87,110,005 16,110,005 no Stock Options On July 1, 2023, as consideration under that certain services agreement with GPS (ref: Note 4), the Company granted the following stock options: i. 1,000,000 0.10 ii. 1,000,000 0.15 iii. 1,000,000 0.20 iv. 1,000,000 0.20 The stock options were valued at $ 29,919 SCHEDULE OF STOCK OPTIONS VALUATION ASSUMPTIONS July 1, 2023 Volatility 90.43 % Risk-free rate 4.31 % Years remaining to option’s expiration 3.75 Dividend Yield 0 % The following is a summary of the Company’s stock option activity for the periods ended September 30, 2023 and December 31, 2022: SCHEDULE OF STOCK OPTION ACTIVITY Weighted Average Options Exercise Outstanding Price Exercisable at December 31, 2022 - $ - Granted 4,000,000 0.1625 Canceled - - Exercised - - Outstanding at September 30, 2023 4,000,000 $ 0.1625 Exercisable at September 30, 2023 - $ - The number and weighted average exercise prices of all options outstanding as of September 30, 2023 are as follows: SCHEDULE OF WEIGHTED AVERAGE EXERCISE PRICES OPTIONS OUTSTANDING Options Outstanding Weighted Weighted Average Number Average Remaining Outstanding Exercise Contractual Life Exercise Price September 30, 2023 Price (Years) $ 0.10 1,000,000 $ 0.10 5.75 $ 0.15 1,000,000 $ 0.15 6.75 $ 0.20 1,000,000 $ 0.20 7.75 $ 0.20 1,000,000 $ 0.20 8.75 4,000,000 $ 0.1625 7.25 The Company expensed $ 3,660 26,259 3.75 The aggregate intrinsic value of the options as of September 30, 2023 and December 31, 2022 is $ 0

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	6. COMMITMENTS AND CONTINGENCIES The Company adopted ASC 450-20, Loss Contingencies, to report accounting for contingencies. Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated. Contingent Liability from Prior Operation The Company had been engaged in various businesses since its incorporation. The Company was not successful and discontinued all

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	7. SUBSEQUENT EVENTS On November 1, 2023, the Company and Parks Amusements LLC and its members amended the July 1, 2023 acquisition agreement (the “Agreement”) to make the following provisions: 1. The closing of the Transaction (the “Closing”) shall take place at such location at such time as the parties may so agree, but no later than December 31, 2023, unless further extended; and provided that (i) the membership units of PARKS have been effectively transferred to ADMG in accordance with applicable rules in the State of Missouri and any and all required state files have been completed by PARKS; AND (ii) an audit of the financial results of PARKS for the two most recently completed fiscal years and applicable stub period have been completed by an Independent Registered Public Accounting firm (the “Effective Time”). 2. The Signature Page of the Agreement shall be amended to reflect ownership of the Membership Units as follows, which accurately reflects the current ownership of the Membership Units of PARKS: “Nicholas Parks - 3,200,000 3,200,000 600,000 3. Schedule A to the Agreement shall be amended to state as follows: “ 70,000,000 7,000,000 3,200,000 3,200,000 600,000

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying financial statements are prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”). The financial statements presented in this Quarterly Report on Form 10-Q are unaudited. However, in the opinion of management, these unaudited condensed financial statements include all adjustments, consisting solely of normal recurring adjustments, necessary to present fairly the financial position, results of operations and cash flows for the periods presented in conformity with GAAP applicable to interim periods. The financial data and other financial information disclosed in these notes to the accompanying condensed financial statements are also unaudited. As such, certain information and footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to applicable rules and regulations thereunder. The unaudited condensed financial statements included herein should be read in conjunction with the Annual Report on Form 10-K for the fiscal year ended December 31, 2022. The results of operations for the nine months ended September 30, 2023, are not necessarily indicative of the results to be expected for the full year or any other future period.
Going Concern	Going Concern The financial statements have been prepared assuming that the Company will continue as a going concern. The Company incurred losses of $ 43,117 59,347 9,594,160
Use of Estimates	Use of Estimates In preparing financial statements in conformity with US GAAP, management makes estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the dates of the financial statements, as well as the reported amounts of revenues and expenses during the reporting period. Significant estimates, required by management, include the recoverability of long-lived assets and allowance for doubtful accounts. Actual results could differ from these estimates.
Income Taxes	Income Taxes Income taxes are accounted for using an asset and liability method. Under this method, deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at each period end based on enacted tax laws and statutory tax rates, applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. A 100 The Company follows ASC Topic 740, which prescribes a more-likely-than-not threshold for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Topic 740 also provides guidance on recognition of income tax assets and liabilities, classification of current and deferred income tax assets and liabilities, accounting for interest and penalties associated with tax positions, accounting for income taxes in interim periods, and income tax disclosures. Under the provisions of ASC Topic 740, when tax returns are filed, it is likely that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. The benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority The Company accounts for income taxes in interim periods in accordance with FASB ASC 740-270, “Interim Reporting.” The Company has determined an estimated annual effective tax rate. The rate will be revised, if necessary, as of the end of each successive interim period during the Company’s fiscal year to its best current estimate. The estimated annual effective tax rate is applied to the year-to-date ordinary income (or loss) at the end of the interim period.
Revenue Recognition	Revenue Recognition FASB ASC Topic 606 requires use of a new five-step model to recognize revenue from customer contracts. The five-step model requires the Company (i) identify the contract with the customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, including variable consideration to the extent that it is probable that a significant future reversal will not occur, (iv) allocate the transaction price to the respective performance obligations in the contract, and (v) recognize revenue when (or as) the Company satisfies each performance obligation.
Share-based Compensation	Share-based Compensation The Company accounts for stock-based payments in accordance with ASC 718, “Compensation - Stock Compensation,” which requires that such equity instruments be measured at their fair values on the grant date. Stock-based payments to employees include grants of stock that are recognized in the consolidated statement of operations based on their fair values at the date of grant. The grant date fair value of stock option awards is recognized in earnings as stock-based compensation cost over the requisite service period of the award using the straight-line attribution method. We estimate the fair value of the stock option awards using the Black-Scholes-Merton option pricing model.
Earnings (Loss) per Share (EPS)	Earnings (Loss) per Share (EPS) In accordance with ASC Topic 260 – Earnings Per Share, the basic loss per common share is computed by dividing net loss available to common stockholders by the weighted average number of common shares outstanding. Diluted loss per common share is computed similar to basic loss per common share except that the denominator is increased to include the number of additional shares of common stock that would have been outstanding if the potential common stock had been issued and if the additional shares of common stock were dilutive. Potential common stock currently consists of the incremental common stock issuable upon exercise of stock options. The computation of basic loss per share for the nine months ended September 30, 2023 and 2022 excludes potentially dilutive securities because their inclusion would be antidilutive. As a result, the computations of net loss per share for each period presented is the same for both basic and fully diluted losses per share. The Company had no potentially dilutive securities outstanding at September 30, 2023 and 2022, respectively as none of the outstanding stock options have vested on the report dates.
New Accounting Pronouncements	New Accounting Pronouncements In August 2020, the FASB issued ASU 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 (“ASU 2020-06”), which simplifies the accounting for certain financial instruments with characteristics of liabilities and equity. This ASU (1) simplifies the accounting for convertible debt instruments and convertible preferred stock by removing the existing guidance in ASC 470-20, Debt: Debt with Conversion and Other Options, that requires entities to account for beneficial conversion features and cash conversion features in equity, separately from the host convertible debt or preferred stock; (2) revises the scope exception from derivative accounting in ASC 815-40 for freestanding financial instruments and embedded features that are both indexed to the issuer’s own stock and classified in stockholders’ equity, by removing certain criteria required for equity classification; and (3) revises the guidance in ASC 260, Earnings Per Share, to require entities to calculate diluted earnings per share (EPS) for convertible instruments by using the if-converted method. In addition, entities must presume share settlement for purposes of calculating diluted EPS when an instrument may be settled in cash or shares. For SEC filers, excluding smaller reporting companies, ASU 2020-06 is effective for fiscal years beginning after December 15, 2021 including interim periods within those fiscal years. Early adoption is permitted, but no earlier than fiscal years beginning after December 15, 2020. For all other entities, ASU 2020-06 is effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. Entities should adopt the guidance as of the beginning of the fiscal year of adoption and cannot adopt the guidance in an interim reporting period. The Company is currently evaluating the impact that ASU 2020-06 may have on its financial statements and related disclosures.

STOCKHOLDERS_ EQUITY (Tables)

STOCKHOLDERS’ EQUITY (Tables)	9 Months Ended
	Sep. 30, 2023
Equity [Abstract]
SCHEDULE OF STOCK OPTIONS VALUATION ASSUMPTIONS	SCHEDULE OF STOCK OPTIONS VALUATION ASSUMPTIONS July 1, 2023 Volatility 90.43 % Risk-free rate 4.31 % Years remaining to option’s expiration 3.75 Dividend Yield 0 %
SCHEDULE OF STOCK OPTION ACTIVITY	The following is a summary of the Company’s stock option activity for the periods ended September 30, 2023 and December 31, 2022: SCHEDULE OF STOCK OPTION ACTIVITY Weighted Average Options Exercise Outstanding Price Exercisable at December 31, 2022 - $ - Granted 4,000,000 0.1625 Canceled - - Exercised - - Outstanding at September 30, 2023 4,000,000 $ 0.1625 Exercisable at September 30, 2023 - $ -
SCHEDULE OF WEIGHTED AVERAGE EXERCISE PRICES OPTIONS OUTSTANDING	The number and weighted average exercise prices of all options outstanding as of September 30, 2023 are as follows: SCHEDULE OF WEIGHTED AVERAGE EXERCISE PRICES OPTIONS OUTSTANDING Options Outstanding Weighted Weighted Average Number Average Remaining Outstanding Exercise Contractual Life Exercise Price September 30, 2023 Price (Years) $ 0.10 1,000,000 $ 0.10 5.75 $ 0.15 1,000,000 $ 0.15 6.75 $ 0.20 1,000,000 $ 0.20 7.75 $ 0.20 1,000,000 $ 0.20 8.75 4,000,000 $ 0.1625 7.25

ORGANIZATION AND DESCRIPTION _2

ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Narrative) - USD ($)	Sep. 01, 2023	Jul. 01, 2023	Jun. 27, 2023	May 01, 2023	Sep. 30, 2023	Aug. 30, 2023	Dec. 31, 2022
Common stock, par value					$ 0.001		$ 0.001
Preferred stock, par value					$ 0.001		$ 0.001
Common Stock [Member]
Capital stock, shares authorized					550,000,000
Common stock, par value					$ 0.001
Preferred Stock [Member]
Preferred stock, par value					$ 0.001
Amendment To The Articles Of Incorporation [Member]
Capital stock, shares authorized						550,000,000
Common stock, par value						$ 0.001
Preferred stock, par value						$ 0.001
Amendment To The Articles Of Incorporation [Member] | Common Stock [Member]
Capital stock, shares authorized						500,000,000
Amendment To The Articles Of Incorporation [Member] | Preferred Stock [Member]
Capital stock, shares authorized						50,000,000
Parks Amusements LLC [Member]
stock issued during period, shares	70,000,000	70,000,000	11,866,563	11,866,563
Consideration amount				$ 300,000
Outstanding shares, percentage				73%
Parks Amusements LLC [Member] | Officer And Director [Member]
stock issued during period, shares		63,050,000

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended						9 Months Ended		12 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Accounting Policies [Abstract]
Net income loss	$ 10,999	$ 21,768	$ 10,350	$ 9,946	$ 15,149	$ 34,252	$ 43,117	$ 59,347
Accumulated deficit	$ 9,594,160						$ 9,594,160		$ 9,551,043
Valuation allowance on deferred tax assets							100%		100%
Income tax examination likelihood of unfavorable settlement							50 percent likely of being realized upon settlement with the applicable taxing authority

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)	Sep. 30, 2023	Aug. 20, 2023	Dec. 31, 2022
Debt Disclosure [Abstract]
Notes payable	$ 0	$ 21,721	$ 21,721
Interest rate	12%

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)					9 Months Ended
	Sep. 01, 2023	Jul. 01, 2023	Jun. 27, 2023	May 01, 2023	Sep. 30, 2023	Sep. 30, 2022	Aug. 20, 2023	Mar. 31, 2023	Dec. 31, 2022
Related Party Transaction [Line Items]
Notes payable					$ 0		$ 21,721		$ 21,721
Interest rate					12%
Proceeds from related party debt					$ 9,314	$ 57,187
Common Stock [Member] | Mr Nicholas Parks [Member]
Related Party Transaction [Line Items]
Ownership percentage			73%
Common Stock [Member] | Global Strategies Inc [Member]
Related Party Transaction [Line Items]
Stock issued during period value			$ 300,000
Common Stock [Member] | Parks Amusements LLC [Member]
Related Party Transaction [Line Items]
Stock issued during period, shares			11,866,563
Common Stock [Member] | First Anniversary Agreement [Member] | Equity Option [Member]
Related Party Transaction [Line Items]
Number of shares issued		1,000,000
Shares issued price per share		$ 0.10
Common Stock [Member] | Second Anniversary Agreement [Member] | Equity Option [Member]
Related Party Transaction [Line Items]
Number of shares issued		1,000,000
Shares issued price per share		$ 0.15
Common Stock [Member] | Third Anniversary Agreement [Member] | Equity Option [Member]
Related Party Transaction [Line Items]
Number of shares issued		1,000,000
Shares issued price per share		$ 0.20
Common Stock [Member] | Fourth Anniversary Agreement [Member] | Equity Option [Member]
Related Party Transaction [Line Items]
Number of shares issued		1,000,000
Shares issued price per share		$ 0.20
Parks Amusements LLC [Member]
Related Party Transaction [Line Items]
Number of shares issued	70,000,000	70,000,000	11,866,563	11,866,563
Global Public Securities Inc [Member]
Related Party Transaction [Line Items]
Shares issued price per share	$ 0.0196
Global Public Securities Inc [Member] | Common Stock [Member]
Related Party Transaction [Line Items]
Stock issued during period shares other	1,000,000	1,000,000
Related Party [Member]
Related Party Transaction [Line Items]
Notes payable								$ 2,500
Interest rate					12%
Debt instrument face amount					$ 2,500
Proceeds from related party debt					9,314
Related Party [Member] | Global Strategies Inc [Member]
Related Party Transaction [Line Items]
Stock issued during period, shares			11,866,563
Related Party [Member] | Parks Amusements LLC [Member]
Related Party Transaction [Line Items]
Proceeds from related party debt					$ 9,314

SCHEDULE OF STOCK OPTIONS VALUA

SCHEDULE OF STOCK OPTIONS VALUATION ASSUMPTIONS (Details)	Jul. 01, 2023
Equity [Abstract]
Volatility	90.43%
Risk-free rate	4.31%
Years remaining to option's expiration	3 years 9 months
Dividend Yield	0%

SCHEDULE OF STOCK OPTION ACTIVI

SCHEDULE OF STOCK OPTION ACTIVITY (Details)	9 Months Ended
	Sep. 30, 2023 $ / shares shares
Equity [Abstract]
Options, Beginning Balance | shares
Weighted Average Exercise Price, Beginning Balance | $ / shares
Options, Granted | shares	4,000,000
Weighted Average Exercise Price, Granted | $ / shares	$ 0.1625
Options, Canceled | shares
Weighted Average Exercise Price, Canceled | $ / shares
Options, Exercised | shares
Weighted Average Exercise Price, Exercised | $ / shares
Options, Ending Balance | shares	4,000,000
Weighted Average Exercise Price, Ending Balance | $ / shares	$ 0.1625
Options, Exercisable, Ending Balance | shares
Weighted Average Exercise Price, Exercisable, Ending Balance | $ / shares

SCHEDULE OF WEIGHTED AVERAGE EX

SCHEDULE OF WEIGHTED AVERAGE EXERCISE PRICES OPTIONS OUTSTANDING (Details)	9 Months Ended
	Sep. 30, 2023 $ / shares shares
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number of Outstanding, Shares Options | shares	4,000,000
Options Outstanding, Weighed Average Exercise Price	$ 0.1625
Options Outstanding, Weighted Average Remaining Contractual Life (Years)	7 years 3 months
Exercise Price One [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Exercise Price	$ 0.10
Number of Outstanding, Shares Options | shares	1,000,000
Options Outstanding, Weighed Average Exercise Price	$ 0.10
Options Outstanding, Weighted Average Remaining Contractual Life (Years)	5 years 9 months
Exercise Price Two [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Exercise Price	$ 0.15
Number of Outstanding, Shares Options | shares	1,000,000
Options Outstanding, Weighed Average Exercise Price	$ 0.15
Options Outstanding, Weighted Average Remaining Contractual Life (Years)	6 years 9 months
Exercise Price Three [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Exercise Price	$ 0.20
Number of Outstanding, Shares Options | shares	1,000,000
Options Outstanding, Weighed Average Exercise Price	$ 0.20
Options Outstanding, Weighted Average Remaining Contractual Life (Years)	7 years 9 months
Exercise Price Four [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding, Exercise Price	$ 0.20
Number of Outstanding, Shares Options | shares	1,000,000
Options Outstanding, Weighed Average Exercise Price	$ 0.20
Options Outstanding, Weighted Average Remaining Contractual Life (Years)	8 years 9 months

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)				3 Months Ended	9 Months Ended	12 Months Ended
	Sep. 01, 2023	Jul. 01, 2023	Jun. 27, 2023	Sep. 30, 2023	Sep. 30, 2023	Dec. 31, 2022
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, shares authorized				500,000,000	500,000,000	500,000,000
Common stock, par value				$ 0.001	$ 0.001	$ 0.001
Preferred stock, shares authorized				50,000,000	50,000,000	50,000,000
Preferred stock, par value				$ 0.001	$ 0.001	$ 0.001
Stock issued during period, shares, acquisitions				$ 70,000
Stock Issued During Period, Value, Issued for Services				$ 19,600
Common stock, shares issued				87,110,005	87,110,005	16,110,005
Common stock, shares outstanding				87,110,005	87,110,005	16,110,005
Convertible preferred stock, shares issued				0	0	0
Convertible preferred stock, shares outstanding				0	0	0
Stock based compensation				$ 3,660
Unamortized compensation expense				$ 26,259	$ 26,259
Weighted average period					3 years 9 months
Stock options aggregate intrinsic value					$ 0	$ 0
Equity Option [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock option value on date of issue		$ 29,919
Global Public Securities Inc [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock Issued During Period, Shares, Issued for Services	1,000,000
Stock Issued During Period, Value, Issued for Services	$ 19,600
Shares issued price per share	$ 0.0196
DR Larry Eastland [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock issued during period, shares, acquisitions			$ 21,700
Global Strategies Inc [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock issued during period, shares, acquisitions			11,866,563
Parks Amusements LLC And Subsidiaries [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock issued during period, shares, acquisitions	70,000,000
Number of shares held in trust	70,000,000
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Capital stock, shares authorized				550,000,000	550,000,000
Common stock, shares authorized				500,000,000	500,000,000
Common stock, par value				$ 0.001	$ 0.001
Stock issued during period, shares, acquisitions				70,000,000
Stock issued during period, shares, acquisitions				$ 70,000
Stock Issued During Period, Shares, Issued for Services				1,000,000
Stock Issued During Period, Value, Issued for Services				$ 1,000
Common Stock [Member] | Equity Option [Member] | First Anniversary Agreement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued price per share		$ 0.10
Number of shares issued		1,000,000
Common Stock [Member] | Equity Option [Member] | Second Anniversary Agreement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued price per share		$ 0.15
Number of shares issued		1,000,000
Common Stock [Member] | Equity Option [Member] | Third Anniversary Agreement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued price per share		$ 0.20
Number of shares issued		1,000,000
Common Stock [Member] | Equity Option [Member] | Fourth Anniversary Agreement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued price per share		$ 0.20
Number of shares issued		1,000,000
Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock, shares authorized				50,000,000	50,000,000
Preferred stock, par value				$ 0.001	$ 0.001

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - Subsequent Event [Member]	Nov. 01, 2023 shares
Restricted Stock Units (RSUs) [Member]
Subsequent Event [Line Items]
Shares issued	70,000,000
Number of units exchange	7,000,000
Nicholas Parks [Member]
Subsequent Event [Line Items]
Ownership interest	3,200,000
Brooke Parks [Member]
Subsequent Event [Line Items]
Ownership interest	3,200,000
5 Parts Investments LLC [Member]
Subsequent Event [Line Items]
Ownership interest	600,000