High Sierra (HSTI) 10-K 17 Apr 23 2022 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2022	Apr. 14, 2023	Jun. 30, 2022
Document Information Line Items
Entity Registrant Name	HIGH SIERRA TECHNOLOGIES, INC.
Document Type	10-K
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		20,616,749
Entity Public Float			$ 5,146,212
Amendment Flag	false
Entity Central Index Key	0001365388
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Non-accelerated Filer
Entity Well-known Seasoned Issuer	No
Document Period End Date	Dec. 31, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Shell Company	false
Entity Ex Transition Period	false
ICFR Auditor Attestation Flag	false
Document Annual Report	true
Document Transition Report	false
Entity File Number	000-52036
Entity Incorporation, State or Country Code	CO
Entity Tax Identification Number	84-1344320
Entity Address, Address Line One	1495 Ridgeview Drive
Entity Address, Address Line Two	Suite 230A
Entity Address, City or Town	Reno
Entity Address, State or Province	NV
Entity Address, Postal Zip Code	89519
City Area Code	(775)
Local Phone Number	410-4100
Title of 12(b) Security	None
Entity Interactive Data Current	Yes
Auditor Firm ID	6117
Auditor Name	Pinnacle Accountancy Group of Utah
Auditor Location	Farmington, Utah
Auditor One
Document Information Line Items
Auditor Firm ID	5854
Auditor Name	TAAD LLP
Auditor Location	Diamond Bar, California

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Current Assets
Cash	$ 12,258	$ 55,351
Prepaid rent	1,457	1,457
Deposits	10,401	1,254
Total Current Assets	24,116	58,062
Property, Plant and Equipment, net	77,386	90,345
Total Assets	101,502	148,407
Current Liabilities
Notes payable	385,500	375,500
Notes payable-Related party	13,306	13,306
Convertible Notes Payable, net of debt discount	33,239
Accounts payable and accrued expenses	120,777	88,500
Accounts payable and accrued expenses-Related party	8,963	7,366
Total Current Liabilities	561,785	484,672
Long Term Liabilities
Convertible notes payable	50,000	100,000
Total Liabilities	611,785	584,672
Commitments and contingencies
Stockholders’ (Deficit)
Preferred stock, no par value, non-voting, 5,000,000 shares authorized, 0 shares issued and outstanding
Common stock, no par value, 50,000,000 shares authorized; 20,616,749 and 20,461,311 shares issued and outstanding at December 31, 2022 and 2021, respectively	954,383	704,449
Accumulated (Deficit)	(1,464,666)	(1,140,714)
Total Stockholders' (Deficit)	(510,283)	(436,265)
Total Liabilities and Stockholders' (Deficit)	$ 101,502	$ 148,407

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Dec. 31, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Preferred stock, par value (in Dollars per share)
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value (in Dollars per share)
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued	20,616,749	20,461,311
Common stock, shares outstanding	20,616,749	20,461,311

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Statement [Abstract]
Revenues
Operating Expenses
Depreciation	56,393	35,350
General and administrative	181,971	220,576
Total operating expenses	238,364	255,926
(Loss) from operations	(238,364)	(255,926)
Other (expense)
Amortization of debt discount	(17,518)
Interest (expense)	(66,473)	(58,359)
Interest (expense)-Related party	(1,597)	(2,152)
Total other (expense)	(85,588)	(60,511)
(Loss) before income taxes	(323,952)	(316,437)
Income taxes
Net (loss)	$ (323,952)	$ (316,437)
(Loss) per share-Basic (in Dollars per share)	$ (0.01)	$ (0.02)
Basic and diluted (in Shares)	20,512,033	20,369,497

Consolidated Statements of Op_2

Consolidated Statements of Operations (Parentheticals) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Statement [Abstract]
(Loss) per share-Diluted	$ (0.01)	$ (0.02)
Diluted	20,512,033	20,369,497

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' (Deficit) - USD ($)	Preferred Stock	Common Stock	Accumulated (Deficit)	Total
Balance at Dec. 31, 2020		$ 471,849	$ (824,277)	$ (352,428)
Balance (in Shares) at Dec. 31, 2020		20,296,309
Common stock issued for services		$ 82,500		82,500
Common stock issued for services (in Shares)		55,000
Proceeds from exercise of warrants		$ 100		100
Proceeds from exercise of warrants (in Shares)		10,000
Proceeds from the sale of common stock		$ 150,000		150,000
Proceeds from the sale of common stock (in Shares)		100,002
Net (loss)			(316,437)	(316,437)
Balance at Dec. 31, 2021		$ 704,449	(1,140,714)	(436,265)
Balance (in Shares) at Dec. 31, 2021		20,461,311
Proceeds from the sale of common stock		$ 85,000		85,000
Proceeds from the sale of common stock (in Shares)		68,334
Conversion of payable to common stock		$ 105,655		105,655
Conversion of payable to common stock (in Shares)		70,437
Proceeds from exercise of warrants		$ 40,493		40,493
Proceeds from exercise of warrants (in Shares)		16,667
Warrant issuance costs		$ 18,786		18,786
Net (loss)			(323,952)	(323,952)
Balance at Dec. 31, 2022		$ 954,383	$ (1,464,666)	$ (510,283)
Balance (in Shares) at Dec. 31, 2022		20,616,749

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES:
Net (loss)	$ (323,952)	$ (316,437)
Adjustments to reconcile net loss to net cash used
Depreciation	56,393	35,350
Amortization of debt discount	17,518
Issuance of common stock for services		82,500
Changes in assets and liabilities:
Increase in prepaid rent		(1,457)
(Increase) in deposits	(9,147)	(1,254)
Increase (decrease) in accounts payable and accrued expenses	37,932	30,127
(Decrease) increase in accounts payable and accrued expenses- Related party	1,597	(5,348)
Net cash (used) in operating activities	(219,659)	(176,519)
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of property, plant and equipment	(43,435)
Net cash (used) in investing activities	(43,435)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from exercise of warrants	25,000	100
Proceeds from sale of common stock	85,000	150,000
Proceeds from notes payable	10,000	50,000
Proceeds from convertible notes payable	100,000
Proceeds from notes payable-Related party
Payments on notes payable-Related party		(10,000)
Net cash provided by financing activities	220,000	190,100
Net increase in cash	(43,093)	13,581
CASH AT BEGINNING PERIOD	55,351	41,770
CASH AT END OF PERIOD	12,258	55,351
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for interest	21,771	25,270
Cash paid for income taxes
Conversion of debt and accrued interest to common stock	105,655
Issuance of common stock for services		$ 82,500

Summary of History and Signific

Summary of History and Significant Accounting Policies	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Summary of History and Significant Accounting Policies	NOTE 1- Summary of History and Significant Accounting Policies Nature of Operations Gulf & Orient Steamship Company, LTD. (“Gulf” or the “Company”) was incorporated in the State of Colorado on May 9, 1996. Gulf originally intended to engage in the business of marine transportation. On December 31, 2018, Gulf entered into a Share Exchange Agreement with High Sierra Technologies, Inc., a Nevada corporation (“High Sierra”), and all of its shareholders. The shareholders of High Sierra were issued shares of the Gulf’s common stock on a one for one share basis in exchange for their shares of High Sierra’s common stock. High Sierra became a wholly-owned subsidiary of Gulf in the business combination. The Share Exchange was treated as a reverse merger and recapitalization, and as a result, the consolidated financial statements are presented under successor entity reporting, with an inception date of August 6, 2018. Subsequently Gulf’s name was changed to High Sierra Technologies, Inc. High Sierra Technologies, Inc., the wholly-owned subsidiary, was incorporated in the State of Nevada on August 6, 2018. It was formed with the intention that it would become the assignee, owner and licensor of certain Intellectual Property (the “Intellectual Property”) that was, prior to assignment, the property of Vincent C. Lombardi, Ph.D., who is an officer, director and co-founder of the subsidiary. The subsidiary was further formed with the goal that it would continue to develop and expand its intellectual property portfolio with an emphasis on the recreational cannabis industry as well as the industrial hemp industry. Through its subsidiary, the Company is a start-up that develops patents and other products used in the processing of cannabis, including industrial hemp, and will license these technologies to companies in the industry. The Company will likely incur research and development expenses in the future and intends to develop a policy regarding the same. On November 17, 2022, the Company’s wholly-owned subsidiary, High Sierra Technologies, Inc., a Nevada corporation, executed a Joint Venture Agreement (the “Joint Venture Agreement”) with Hempacco Co., Inc. (“Hempacco”) for the production, marketing, and sales of hemp smokables that will use the Company’s patented and patent-pending technologies, as well as certain patented and patent-pending technologies held by Hempacco. Pursuant to this Joint Venture Agreement, High Sierra and Hempacco formed a new Nevada corporation known as Organipure, Inc (“Organipure”). High Sierra and Hempacco each own one-half of the equity interests in Organipure. In connection with the execution of the Joint Venture Agreement, Hempacco also entered a Hemp Smokables Manufacturing Agreement with Organipure (the “Manufacturing Agreement”), pursuant to which Hempacco will act as Organipure’s exclusive worldwide manufacturer and supplier of hemp smokables, subject to the terms and conditions of the Manufacturing Agreement. The hemp smokables will be manufactured according to product specifications and packaging described in the Manufacturing Agreement. Also, in connection with the execution of the Joint Venture Agreement, High Sierra entered into a Patent License Agreement with Organipure (the “HSTI Patent License Agreement”), which granted Organipure a non-exclusive license of High Sierra’s patented and patent-pending technologies to be used in connection with the hemp smokable products to be produced, marketed, and sold by Organipure. The annual license fee will be 5% of Organipure’s gross receipts from the use of the High Sierra patents by Organipure. The term of the license expires December 31, 2033, unless terminated earlier for reasons specified in the HSTI Patent License Agreement. Similarly, Hempacco entered into a Patent License Agreement with Organipure (the “Hempacco Patent License Agreement”) which granted to Organipure a non-exclusive license of Hempacco’s patented and patent pending technologies to be used in connection with the hemp smokable products. The annual license fee will be 5% of Organipure’s gross receipts from the use of the Hempacco patents by Organipure. The term of the license expires December 31, 2033, unless terminated earlier for reasons specified in the Hempacco Patent License Agreement. Hempacco is an industry leader in the hemp smokables market space. Hempacco’s state-of-the-art production facility provides it with superior production capabilities that allow it to be able to currently produce over 30 million hemp cigarettes per month with the ability to quickly expand its production capabilities with very short notice. This is the first use of the patent technology developed by the Company’s wholly owned subsidiary. The Company is currently looking for other opportunities in the hemp/CBD market and has signed certain Letters of Intent it is seeking to concurrently fund and close. Basis of Presentation and Consolidation The accompanying consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America. The Company consolidates its subsidiaries in accordance with ASC 810, and specifically ASC 810-10-15-8 which states, "the usual condition for a controlling financial interest is ownership of a majority voting interest, and, therefore, as a general rule ownership by one reporting entity, directly or indirectly, or over 50% of the outstanding voting shares of another entity is a condition pointing toward consolidation." All inter-company transactions have been eliminated during consolidation. The Company’s subsidiaries are High Sierra Technologies, Inc., a Nevada Corporation, Gulf Acquisition, Inc., a Nevada Corporation and the 50% interest in Organipure, Inc., a Nevada Corporation. The Company controls 50% of the Board of Directors of Organipure, Inc. Concentration of Risk The Company places its cash and temporary cash investments with established financial institutions. At times, such cash and investments may be in excess of the FDIC insurance limit. Cash and Cash Equivalents The Company considers all highly liquid investments purchased with original maturities of three months or less to be cash equivalents. Long-lived Assets Long-lived assets are stated at cost. Maintenance and repairs are expensed as incurred. Depreciation is determined using the straight-line method over the estimated useful lives of the assets, which is one to five years. Where an impairment of a property’s value is determined to be other than temporary, impairment for the estimated potential loss is recorded to adjust the property to its net realizable value. When items of building or equipment are sold or retired, the related cost and accumulated depreciation are removed from the accounts and any gain or loss is included in the results of operations. The Company does not have any long-lived tangible assets, which are considered impaired as of December 31, 2022 and 2021. The Company applies the provisions of ASC 360-10, Property, Plant and Equipment, Intangible Assets Goodwill and intangible assets are reviewed for potential impairment in accordance with ASC 350, Intangibles - Goodwill and Other Revenue Recognition The Company applies ASC 606, Revenue from Contracts with Customers Advertising Advertising costs are expensed as incurred. Advertising expenses for the years ended December 31, 2022 and 2021 were $0. Fair Value of Financial Instruments The Company adopted ASC 820, Fair Value Measurements and Disclosures Level 1 — Quoted prices for identical assets and liabilities in active markets; Level 2 — Quoted prices for similar assets and liabilities in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active; and model-derived valuations in which all significant inputs and significant value drivers are observable in active markets; and Level 3 — Valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Management makes these estimates using the best information available at the time the estimates are made; however actual results could differ materially from those estimates. Emerging Growth Company Critical Accounting Policy Disclosure The Company qualifies as an “emerging growth company” under the 2012 JOBS Act. Section 107 of the JOBS Act provides that an emerging growth company can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act for complying with new or revised accounting standards. As an emerging grown company, the Company can delay the adoption of certain accounting standards until those standards would otherwise apply to private companies. The Company . Income Taxes The Company accounts for income taxes under ASC 740-10-30, Income Taxes The Company adopted ASC 740-10-25, which addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under ASC 740-10-25, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. ASC 740-10-25 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures. The Company had no material adjustments to its liabilities for unrecognized income tax benefits according to the provisions of ASC 740-10-25. Loss Per Share Net loss per common share is computed pursuant to ASC 260-10-45, Earnings Per Share. Basic net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. Diluted net loss per share is computed by dividing net loss by the weighted average number of shares of common stock and potentially outstanding shares of common stock during each period, unless their effect is anti-dilutive due to continuing losses. As of December 31, 2022, the Company had a total of 99,999 (66,666 from outstanding warrants and 33,333 from convertible notes payable) potentially dilutive shares outstanding. the Company had a total of 106,666 (40,000 from outstanding warrants and 66,666 from convertible notes payable) potentially dilutive shares outstanding. Recent Accounting Pronouncements On December 31, 2022, the Company adopted ASU No. 2020-06, Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s own equity (Subtopic 815-40). This standard eliminates the beneficial conversion and cash conversion accounting models for convertible instruments. It also amends the accounting for certain contracts in an entity’s own equity that are currently accounted for as derivatives because of specific settlement provisions. In addition, the new guidance modifies how particular convertible instruments and certain contracts that may be settled in cash or shares impact the diluted EPS computation. The adoption of ASU 2020-06 did not have a material impact on the Company’s financial statements. In December 2019, the Financial Accounting Standards Board (FASB) issued Accounting Standard Update No. 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes (ASU 2019-12), which simplifies the accounting for income taxes. This guidance will be effective for entities for the fiscal years, and interim periods within those fiscal years, beginning after December 15, 2020 on a prospective basis, with early adoption permitted. We adopted the new standard effective January 1, 2021 and do not expect the adoption of this guidance to have a material impact on our financial statements. The Company has reviewed all other recently issued, but not yet effective, accounting pronouncements and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on our financial statements.

Financial Condition and Going C

Financial Condition and Going Concern	12 Months Ended
	Dec. 31, 2022
Financial Condition and Going Concern [Abstract]
Financial Condition and Going Concern	NOTE 2 – Financial Condition and Going Concern The Company’s financial statements have been presented on the basis that it is a going concern, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has sustained operating losses during the current year and may not achieve the level of profitable operations to sustain its activities. These factors raise substantial doubt as to its ability to obtain debt and/or equity financing and achieve profitable operations. Management intends to raise additional operating funds through equity and/or debt offerings. However, there can be no assurance management will be successful in its endeavors. Ultimately, the Company will need to achieve profitable operations in order to continue as a going concern. There are no assurances that the Company will be able to either (1) achieve a level of revenues adequate to generate sufficient cash flow from operations; or (2) obtain additional financing through either private placement, public offerings and/or bank financing necessary to support its working capital requirements. To the extent that funds generated from operations and any private placements, public offerings and/or bank financing are insufficient, the Company will have to raise additional working capital. No assurance can be given that additional financing will be available, or if available, will be on terms acceptable to the Company. If adequate working capital is not available to the Company, it may be required to curtail its operations.

Offering Costs

Offering Costs	12 Months Ended
	Dec. 31, 2022
Offering Costs Abstract
Offering Costs	NOTE 3 – Offering Costs The Company has incurred Offering Costs for a planned public offering of common stock in 2022 including legal, audit, tax and other professional fees. These costs will either be offset against the proceeds of the offering or written off if the offering is unsuccessful.

Property and Equipment

Property and Equipment	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Property and Equipment	NOTE 4 – Property and Equipment At December 31, 2022 and 2021, property and equipment consisted of the following: Useful Lives December 31, 2022 December 31, 2021 Equipment 5 $ 176,750 $ 176,750 Furniture and lab equipment 5 25,989 - Leasehold improvements 1 17,445 - Less: accumulated depreciation (142,798) (86,405) $ 77,386 $ 90,345 Depreciation expense was $56,393 and $35,350 for the years ended December 31, 2022 and 2021, respectively.

Notes Payable

Notes Payable	12 Months Ended
	Dec. 31, 2022
Notes Payable [Abstract]
Notes Payable	NOTE 5 – Notes Payable The Company’s debt consists of the following: December 31, 2022 December 31, 2021 Notes payable, 12-16% interest, interest and principal due April 27, 2023 through August 12, 2023, unsecured. (1) $ 435,500 $ 375,500 Notes payable-Series 2 Senior Convertible Secured Promissory Notes, 8% interest, interest and principal due October 21, 2023 through May 27, 2024 (2), net of debt discount (3) 33,239 100,000 Total due 468,739 475,500 Current Portion 418,739 375,500 Long-term portion $ 50,000 $ 100,000 (1) One note for $50,000 includes as an additional return on the debt a 3% interest in the Gross Crop Yield from the Company’s hemp crop in McDermitt, NV. No accrual has been made for this interest due to failure of crop and no proceeds received from a Gross Crop Yield. This note was purchased by another note holder and the additional return from a Gross Crop Yield was eliminated. (2) The Series 2 Notes contain certain automatic and voluntary conversion provisions. The Payee shall have the option to voluntarily convert this Note to shares of the common stock of the Company, at any time during the Term of this Note, or any extension of the note. The shares so converted shall be at the price of the securities being currently offered in the Offering, or $1.50. The Payee shall also be issued Warrants for the purchase of common stock in the Company with a value equal to fifty percent (50%) of the face amount of this Note and effective as of the date of any Conversion to shares of common stock in the Company. Such Warrants shall be priced at $1.50 per share during the three-year term of this Note or any extension of this Note. (3) Holder Name Unamortized Debt Discount as of 12/31/2021 Addition Amortization Unamortized Debt Discount as of 12/31/2022 The Kutler Dodd Family Trust - 30,985 (16,342) 14,644 John Cathcart - 3,294 (1,176) 2,118 Total: - 34,279 (17,518) 16,761 The Company has incurred an interest expense of $66,473 and $58,359 during the years ended December 31, 2022 and 2021. The Company has interest accrued on the above notes in the amount of $104,122 and $65,074 at December 31, 2022 and 2021. The Company has paid $21,770 and $25,270 of the accrued interest for the years ended December 31, 2022 and 2021.

Notes Payable-Related Party

Notes Payable-Related Party	12 Months Ended
	Dec. 31, 2022
Notes Payable-Related Party [Abstract]
Notes Payable-Related Party	NOTE 6 – Notes Payable-Related Party The Company’s related party debt consists of the following: December 31, 2022 December 31, 2021 Notes payable, 12% interest, interest and principal due December 31, 2023, unsecured $ 13,306 $ 13,306 Total due 13,306 13,306 Current Portion 13,306 13,306 Long-term portion $ - $ - During the year ended December 31, 2021, the Company paid back $10,000 of the loans with the President of the Company. The Company has incurred an interest expense of $1,597 and $2,152 during the years ended December 31, 2022 and 2021, respectively. The Company has interest accrued on the above notes in the amount of $8,963 and $7,366 at December 31, 2022 and 2021.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Income Taxes	NOTE 7 – Income Taxes The Company follows the provisions of ASC 740-10, which requires a company to determine whether it is more likely than not that a tax position will be sustained upon examination based upon the technical merits of the position. If the more-likely-than-not threshold is met, a company must measure the tax position to determine the amount to recognize in the financial statements. The application of income tax law is inherently complex. Laws and regulation in this area are voluminous and are often ambiguous. As such, we are required to make many subjective assumptions and judgments regarding the income tax exposures. Interpretations and guidance surrounding income tax laws and regulations change over time. As such, changes in the subjective assumptions and judgments can materially affect amounts recognized in the balance sheets and statements of income. The Company has no unrecognized tax benefit, which would affect the effective tax rate if recognized. There has been no significant change in the unrecognized tax benefit during the year ended December 31, 2022. We classify interest and penalties arising from the underpayment of income taxes in the statement of income under general and administrative expenses. As of December 31, 2022, we had no accrued interest or penalties related to uncertain tax positions. Deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carry forwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. The components of deferred income tax assets (liabilities) at December 31, 2022 and 2021, were as follows: As of December 31, 2022: Balance Rate Tax Federal loss carry forward $1,446,792 21% $ 303,826 Valuation allowance (303,826) Deferred tax asset $ - As of December 31, 2021: Balance Rate Tax Federal loss carry forward $1,140,358 21% $ 239,475 Valuation allowance (239,475) Deferred tax asset $ - The income tax provision differs from the amount on income tax determined by applying the U.S. federal income tax rate of 21% to pretax income from continuing operations for the years ended December 31, 2022 and 2021 due to the following: 2022 2021 Income tax (benefit) expense $ (66,478) $ (66,452) Increase in valuation allowance 66,478 66,452 Provision for income taxes $ - $ -

Capital Changes

Capital Changes	12 Months Ended
	Dec. 31, 2022
Stockholders' Equity Note [Abstract]
Capital Changes	NOTE 8 – Capital Changes Offering of Securities Common stock We are offering a maximum of 2,000,000 Shares of common stock (“Shares”) exclusively to “accredited investors”. There is no minimum number of Shares to be sold pursuant to this offering other than the minimum purchase requirement. The offering price is $1.50 per Share ($3,000,000). This offering became effective February 4, 2020 and was amended February 1, 2021 to extend the date of the offering through May 1, 2022. On January 14, 2022, the Company extended the date of the offering through October 1, 2022. This offering as of the date of this report has expired. The Company sold 100,002 shares of its common stock for gross proceeds of $150,000 under this offering during the year ended December 31, 2021. During the year ended December 31, 2021, the Company issued 55,000 shares of its common stock for services valued at $82,500. The Company sold 68,334 shares of its common stock for gross proceeds of $85,000 under this offering during the year ended December 31, 2022 An investor converted $100,000 of their Secured Convertible Note and related accrued interest in the amount of $5,655 into 70,437 shares of common stock of the Company. The individual also exercised 16,667 warrants from their Secured Convertible Note and purchased 16,667 shares of common stock for $25,000. Secured Convertible Notes Additionally, we are offering up to $1,000,000 in Series 2 Senior Convertible Secured Promissory Notes exclusively to “accredited investors”. The Notes will be in a minimum face amount/increment of $10,000 for a term of three years and shall bear interest at a rate at eight Percent (8%) per annum. The Notes will automatically convert to Common Stock of the Company if the Company has received $1,000,000 from its offering or any other source or sources at a conversion price of $1.50 per share. The Notes can also be voluntarily converted by the holder. The Payee shall also be issued Warrants for the purchase of common stock in the Company with a value equal to fifty percent (50%) of the face amount of the Note and effective as of the date of any Conversion to shares of common stock in the Company. Such Warrants shall be priced at $1.50 per share during the three-year term of the Note or any extension of the Note. As of the date of this report, this Offering has expired. The Company sold $100,000 of these Notes during the year ended December 31, 2022. An investor converted $100,000 of their Secured Convertible Note and related accrued interest in the amount of $5,655 into 70,437 shares of common stock of the Company. The individual also exercised 16,667 warrants from their Secured Convertible Note and purchased 16,667 shares of common stock for $25,000. The principal balance of convertible notes payable was $100,000 as of December 31, 2022 and 2021, respectively. These securities have not been registered with the United States Securities and Exchange Commission or with any state securities agency. These securities are being offered pursuant to exemptions from the registration requirements of the Securities Act of 1933, as amended pursuant to Rule 506 of Regulation D, and from the registration requirements of the securities laws of the states in which the securities will be offered. The securities are subject to certain restrictions on resale and may be resold only as permitted under applicable federal and state securities laws. The date of this offering was extended on January 14, 2022 to July 31, 2022. The Company has decided not to extend this offering any further. Warrants Under an Investment Banking Agreement, the Company issued 50,000 warrants. The exercise price per share of the Common Stock under this Warrant is $.01 and is fully vested on the Issue Date and is non-cancellable nor non-redeemable. The Company issued 33,333 warrants under the Secured Convertible Note Agreement at fair value of $30,985 at an exercise price of $1.50 per share and 16,667 were exercised for $25,000. The Company issued 10,000 warrants under a new note payable in the year ended December 31, 2022 at fair value of $3,294 at an exercise price of $1.50 per share. Common Stock Purchase Warrants As of December 31, 2022, the following common stock purchase warrants were outstanding: Warrants Exercise Price Outstanding – December 31, 2021 40,000 $ .01 Granted 43,333 1.00-1.50 Canceled/forfeited - - Exercised 16,667 1.50 Outstanding – December 31, 2022 66,666 $ .01-1.50 (1) The Company granted 50,000 common stock purchase warrants in December 2020 to exercise at a purchase price of $.01. During the year ended December 31, 2021, 10,000 of the purchase warrants were exercised. Name Term Grant Vesting Shares Exercise FV Sum of Grant End Measurement Remaining Date Date Price Date Date Life Kutler-Dodd Trust 3 11/1/2022 11/1/2022 16,667 1.500 25,000 16,667 11/1/2025 12/31/2022 2.84 John Cathcart 3 11/27/2022 11/27/2022 10,000 1.500 15,000 10,000 11/27/2025 12/31/2022 2.91 Averill Staloff 5 1/1/2021 1/1/2021 40,000 0.010 400 40,000 1/1/2026 12/31/2022 3.00 40,400 66,667 The Warrant Average Price Per Share as of December 31, 2022 was $0.61, and the Weighted Average Remaining Contractual Life of all warrants is 2.92 years. The fair value of the outstanding common stock purchase warrants was calculated using the Black-Scholes option-pricing model with the following assumptions at the measurement date(s): Measurement date Dividend yield 0% Expected volatility 97.90~172.75% Risk-free interest rate 0.16~1.72% Expected life (years) 2.71~5.00 Stock Price $1.50 Exercise Price $0.01

Contingencies, Commitments, Leg

Contingencies, Commitments, Legal Matters and Consulting Agreements	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Contingencies, Commitments, Legal Matters and Consulting Agreements	NOTE 9 – Contingencies, Commitments, Legal Matters and Consulting Agreements Management of the Company has conducted a diligent search and concluded that there were no commitments, contingencies, or legal matters pending at the balance sheet dates, other than what has been disclosed below. The Company has cancelled one Consulting Agreements for the marketing of its securities. Additionally, the Company has terminated its Investment Banking Agreement on November 10, 2021. The Company entered into an agreement to lease a small commercial space in Reno to be used as a Research and Development Facility. It is 1,475 square feet and the monthly rent is $1,254 plus $203 in estimated CAM charges. The lease was for one year. The Company elected to exclude from its balance sheet recognition of right of use assets and lease liabilities on leases having a term of 12 months or less (“short-term leases”). Lease expense is recognized on a straight-line basis over the lease term. The Lease Agreement was amended and signed on January 30, 2023, and took effect on February 1, 2023 and the term was extended as per above to January 31, 2024. The Company has paid $17,530 of rent expense during the year ended December 31, 2022. The Company has expensed as repairs $2,984 due to the term of the original lease being only for a one-year period.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2022
Subsequent Events [Abstract]
Subsequent Events	NOTE 10 – Subsequent Events In accordance with ASC 855-10, the Company has analyzed its operations subsequent to December 31, 2022 through the date these financial statements were issued and has determined that it has the following material subsequent events to disclose in these financial statements. On October 17, 2022, High Sierra Technologies, Inc. executed an Agreement with Boustead Securities for a Proposed Pre-IPO Financing, Initial Public Offering and Corporate Transactions. This agreement and certain terms and conditions are still being worked out in 2023. On February 10, 2023, an individual loaned High Sierra Technologies, Inc. the sum of $10,000 pursuant to a Promissory Note dated February 10, 2023 which bears interest at a rate of 12% per annum and which is due on August 10, 2023. On March 6, 2023, the Company received $25,000 from Organipure, Inc. as an advance payment of the licensing fees that the Company will be receiving from Organipure, Inc. for the use of the Company’s patented and patent pending technologies.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Nature of Operations	Nature of Operations Gulf & Orient Steamship Company, LTD. (“Gulf” or the “Company”) was incorporated in the State of Colorado on May 9, 1996. Gulf originally intended to engage in the business of marine transportation. On December 31, 2018, Gulf entered into a Share Exchange Agreement with High Sierra Technologies, Inc., a Nevada corporation (“High Sierra”), and all of its shareholders. The shareholders of High Sierra were issued shares of the Gulf’s common stock on a one for one share basis in exchange for their shares of High Sierra’s common stock. High Sierra became a wholly-owned subsidiary of Gulf in the business combination. The Share Exchange was treated as a reverse merger and recapitalization, and as a result, the consolidated financial statements are presented under successor entity reporting, with an inception date of August 6, 2018. Subsequently Gulf’s name was changed to High Sierra Technologies, Inc. High Sierra Technologies, Inc., the wholly-owned subsidiary, was incorporated in the State of Nevada on August 6, 2018. It was formed with the intention that it would become the assignee, owner and licensor of certain Intellectual Property (the “Intellectual Property”) that was, prior to assignment, the property of Vincent C. Lombardi, Ph.D., who is an officer, director and co-founder of the subsidiary. The subsidiary was further formed with the goal that it would continue to develop and expand its intellectual property portfolio with an emphasis on the recreational cannabis industry as well as the industrial hemp industry. Through its subsidiary, the Company is a start-up that develops patents and other products used in the processing of cannabis, including industrial hemp, and will license these technologies to companies in the industry. The Company will likely incur research and development expenses in the future and intends to develop a policy regarding the same. On November 17, 2022, the Company’s wholly-owned subsidiary, High Sierra Technologies, Inc., a Nevada corporation, executed a Joint Venture Agreement (the “Joint Venture Agreement”) with Hempacco Co., Inc. (“Hempacco”) for the production, marketing, and sales of hemp smokables that will use the Company’s patented and patent-pending technologies, as well as certain patented and patent-pending technologies held by Hempacco. Pursuant to this Joint Venture Agreement, High Sierra and Hempacco formed a new Nevada corporation known as Organipure, Inc (“Organipure”). High Sierra and Hempacco each own one-half of the equity interests in Organipure. In connection with the execution of the Joint Venture Agreement, Hempacco also entered a Hemp Smokables Manufacturing Agreement with Organipure (the “Manufacturing Agreement”), pursuant to which Hempacco will act as Organipure’s exclusive worldwide manufacturer and supplier of hemp smokables, subject to the terms and conditions of the Manufacturing Agreement. The hemp smokables will be manufactured according to product specifications and packaging described in the Manufacturing Agreement. Also, in connection with the execution of the Joint Venture Agreement, High Sierra entered into a Patent License Agreement with Organipure (the “HSTI Patent License Agreement”), which granted Organipure a non-exclusive license of High Sierra’s patented and patent-pending technologies to be used in connection with the hemp smokable products to be produced, marketed, and sold by Organipure. The annual license fee will be 5% of Organipure’s gross receipts from the use of the High Sierra patents by Organipure. The term of the license expires December 31, 2033, unless terminated earlier for reasons specified in the HSTI Patent License Agreement. Similarly, Hempacco entered into a Patent License Agreement with Organipure (the “Hempacco Patent License Agreement”) which granted to Organipure a non-exclusive license of Hempacco’s patented and patent pending technologies to be used in connection with the hemp smokable products. The annual license fee will be 5% of Organipure’s gross receipts from the use of the Hempacco patents by Organipure. The term of the license expires December 31, 2033, unless terminated earlier for reasons specified in the Hempacco Patent License Agreement. Hempacco is an industry leader in the hemp smokables market space. Hempacco’s state-of-the-art production facility provides it with superior production capabilities that allow it to be able to currently produce over 30 million hemp cigarettes per month with the ability to quickly expand its production capabilities with very short notice. This is the first use of the patent technology developed by the Company’s wholly owned subsidiary. The Company is currently looking for other opportunities in the hemp/CBD market and has signed certain Letters of Intent it is seeking to concurrently fund and close.
Basis of Presentation and Consolidation	Basis of Presentation and Consolidation The accompanying consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America. The Company consolidates its subsidiaries in accordance with ASC 810, and specifically ASC 810-10-15-8 which states, "the usual condition for a controlling financial interest is ownership of a majority voting interest, and, therefore, as a general rule ownership by one reporting entity, directly or indirectly, or over 50% of the outstanding voting shares of another entity is a condition pointing toward consolidation." All inter-company transactions have been eliminated during consolidation. The Company’s subsidiaries are High Sierra Technologies, Inc., a Nevada Corporation, Gulf Acquisition, Inc., a Nevada Corporation and the 50% interest in Organipure, Inc., a Nevada Corporation. The Company controls 50% of the Board of Directors of Organipure, Inc.
Concentration of Risk	Concentration of Risk The Company places its cash and temporary cash investments with established financial institutions. At times, such cash and investments may be in excess of the FDIC insurance limit.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid investments purchased with original maturities of three months or less to be cash equivalents.
Long-lived Assets	Long-lived Assets Long-lived assets are stated at cost. Maintenance and repairs are expensed as incurred. Depreciation is determined using the straight-line method over the estimated useful lives of the assets, which is one to five years. Where an impairment of a property’s value is determined to be other than temporary, impairment for the estimated potential loss is recorded to adjust the property to its net realizable value. When items of building or equipment are sold or retired, the related cost and accumulated depreciation are removed from the accounts and any gain or loss is included in the results of operations. The Company does not have any long-lived tangible assets, which are considered impaired as of December 31, 2022 and 2021. The Company applies the provisions of ASC 360-10, Property, Plant and Equipment,
Intangible Assets	Intangible Assets Goodwill and intangible assets are reviewed for potential impairment in accordance with ASC 350, Intangibles - Goodwill and Other
Revenue Recognition	Revenue Recognition The Company applies ASC 606, Revenue from Contracts with Customers
Advertising	Advertising Advertising costs are expensed as incurred. Advertising expenses for the years ended December 31, 2022 and 2021 were $0.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company adopted ASC 820, Fair Value Measurements and Disclosures Level 1 — Quoted prices for identical assets and liabilities in active markets; Level 2 — Quoted prices for similar assets and liabilities in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active; and model-derived valuations in which all significant inputs and significant value drivers are observable in active markets; and Level 3 — Valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Management makes these estimates using the best information available at the time the estimates are made; however actual results could differ materially from those estimates.
Emerging Growth Company Critical Accounting Policy Disclosure	Emerging Growth Company Critical Accounting Policy Disclosure The Company qualifies as an “emerging growth company” under the 2012 JOBS Act. Section 107 of the JOBS Act provides that an emerging growth company can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act for complying with new or revised accounting standards. As an emerging grown company, the Company can delay the adoption of certain accounting standards until those standards would otherwise apply to private companies. The Company .
Income Taxes	Income Taxes The Company accounts for income taxes under ASC 740-10-30, Income Taxes The Company adopted ASC 740-10-25, which addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under ASC 740-10-25, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. ASC 740-10-25 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures. The Company had no material adjustments to its liabilities for unrecognized income tax benefits according to the provisions of ASC 740-10-25.
Loss Per Share	Loss Per Share Net loss per common share is computed pursuant to ASC 260-10-45, Earnings Per Share. Basic net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. Diluted net loss per share is computed by dividing net loss by the weighted average number of shares of common stock and potentially outstanding shares of common stock during each period, unless their effect is anti-dilutive due to continuing losses. As of December 31, 2022, the Company had a total of 99,999 (66,666 from outstanding warrants and 33,333 from convertible notes payable) potentially dilutive shares outstanding. the Company had a total of 106,666 (40,000 from outstanding warrants and 66,666 from convertible notes payable) potentially dilutive shares outstanding.
Recent Accounting Pronouncements	Recent Accounting Pronouncements On December 31, 2022, the Company adopted ASU No. 2020-06, Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s own equity (Subtopic 815-40). This standard eliminates the beneficial conversion and cash conversion accounting models for convertible instruments. It also amends the accounting for certain contracts in an entity’s own equity that are currently accounted for as derivatives because of specific settlement provisions. In addition, the new guidance modifies how particular convertible instruments and certain contracts that may be settled in cash or shares impact the diluted EPS computation. The adoption of ASU 2020-06 did not have a material impact on the Company’s financial statements. In December 2019, the Financial Accounting Standards Board (FASB) issued Accounting Standard Update No. 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes (ASU 2019-12), which simplifies the accounting for income taxes. This guidance will be effective for entities for the fiscal years, and interim periods within those fiscal years, beginning after December 15, 2020 on a prospective basis, with early adoption permitted. We adopted the new standard effective January 1, 2021 and do not expect the adoption of this guidance to have a material impact on our financial statements. The Company has reviewed all other recently issued, but not yet effective, accounting pronouncements and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on our financial statements.

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Useful Lives December 31, 2022 December 31, 2021 Equipment 5 $ 176,750 $ 176,750 Furniture and lab equipment 5 25,989 - Leasehold improvements 1 17,445 - Less: accumulated depreciation (142,798) (86,405) $ 77,386 $ 90,345

Notes Payable (Tables)

Notes Payable (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Payable [Abstract]
Schedule of Long-term Debt Instruments	December 31, 2022 December 31, 2021 Notes payable, 12-16% interest, interest and principal due April 27, 2023 through August 12, 2023, unsecured. (1) $ 435,500 $ 375,500 Notes payable-Series 2 Senior Convertible Secured Promissory Notes, 8% interest, interest and principal due October 21, 2023 through May 27, 2024 (2), net of debt discount (3) 33,239 100,000 Total due 468,739 475,500 Current Portion 418,739 375,500 Long-term portion $ 50,000 $ 100,000 (1) One note for $50,000 includes as an additional return on the debt a 3% interest in the Gross Crop Yield from the Company’s hemp crop in McDermitt, NV. No accrual has been made for this interest due to failure of crop and no proceeds received from a Gross Crop Yield. This note was purchased by another note holder and the additional return from a Gross Crop Yield was eliminated. (2) The Series 2 Notes contain certain automatic and voluntary conversion provisions. The Payee shall have the option to voluntarily convert this Note to shares of the common stock of the Company, at any time during the Term of this Note, or any extension of the note. The shares so converted shall be at the price of the securities being currently offered in the Offering, or $1.50. The Payee shall also be issued Warrants for the purchase of common stock in the Company with a value equal to fifty percent (50%) of the face amount of this Note and effective as of the date of any Conversion to shares of common stock in the Company. Such Warrants shall be priced at $1.50 per share during the three-year term of this Note or any extension of this Note. (3) Holder Name Unamortized Debt Discount as of 12/31/2021 Addition Amortization Unamortized Debt Discount as of 12/31/2022 The Kutler Dodd Family Trust - 30,985 (16,342) 14,644 John Cathcart - 3,294 (1,176) 2,118 Total: - 34,279 (17,518) 16,761
Schedule of Amortization and Unamortized Debt Discount	Holder Name Unamortized Debt Discount as of 12/31/2021 Addition Amortization Unamortized Debt Discount as of 12/31/2022 The Kutler Dodd Family Trust - 30,985 (16,342) 14,644 John Cathcart - 3,294 (1,176) 2,118 Total: - 34,279 (17,518) 16,761

Notes Payable-Related Party (Ta

Notes Payable-Related Party (Tables)	12 Months Ended
	Dec. 31, 2022
Schedule of related party debt [Abstract]
Schedule of Related Party Debt	December 31, 2022 December 31, 2021 Notes payable, 12% interest, interest and principal due December 31, 2023, unsecured $ 13,306 $ 13,306 Total due 13,306 13,306 Current Portion 13,306 13,306 Long-term portion $ - $ -

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Schedule of Deferred Tax Assets and Liabilities	Balance Rate Tax Federal loss carry forward $1,446,792 21% $ 303,826 Valuation allowance (303,826) Deferred tax asset $ - Balance Rate Tax Federal loss carry forward $1,140,358 21% $ 239,475 Valuation allowance (239,475) Deferred tax asset $ -
Schedule of Effective Income Tax Rate Reconciliation	2022 2021 Income tax (benefit) expense $ (66,478) $ (66,452) Increase in valuation allowance 66,478 66,452 Provision for income taxes $ - $ -

Capital Changes (Tables)

Capital Changes (Tables)	12 Months Ended
	Dec. 31, 2022
Stockholders' Equity Note [Abstract]
Schedule of Common Stock Purchase Warrants Outstanding	Warrants Exercise Price Outstanding – December 31, 2021 40,000 $ .01 Granted 43,333 1.00-1.50 Canceled/forfeited - - Exercised 16,667 1.50 Outstanding – December 31, 2022 66,666 $ .01-1.50
Schedule of warrants	Name Term Grant Vesting Shares Exercise FV Sum of Grant End Measurement Remaining Date Date Price Date Date Life Kutler-Dodd Trust 3 11/1/2022 11/1/2022 16,667 1.500 25,000 16,667 11/1/2025 12/31/2022 2.84 John Cathcart 3 11/27/2022 11/27/2022 10,000 1.500 15,000 10,000 11/27/2025 12/31/2022 2.91 Averill Staloff 5 1/1/2021 1/1/2021 40,000 0.010 400 40,000 1/1/2026 12/31/2022 3.00 40,400 66,667
Schedule of Fair Value of the Outstanding Common Stock Purchase Warrants	Measurement date Dividend yield 0% Expected volatility 97.90~172.75% Risk-free interest rate 0.16~1.72% Expected life (years) 2.71~5.00 Stock Price $1.50 Exercise Price $0.01

Summary of History and Signif_2

Summary of History and Significant Accounting Policies (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Summary of History and Significant Accounting Policies (Details) [Line Items]
Percentage of gross receipts	5%
Percentage of annual license fee	5%
Currently produced amount	$ 30,000,000
Interest rate percentage	50%
Board of directors percentage	50%
Advertising expenses	$ 0	$ 0
Tax benefits percentage	50%
Potentially dilutive shares outstanding	106,666
Outstanding warrants	40,000
Potentially dilutive shares outstanding convertible notes payable	66,666
Loss Per Share [Member]
Summary of History and Significant Accounting Policies (Details) [Line Items]
Potentially dilutive shares outstanding	99,999
Outstanding warrants	66,666
Potentially dilutive shares outstanding convertible notes payable	33,333
Minimum [Member]
Summary of History and Significant Accounting Policies (Details) [Line Items]
Estimated useful lives of the assets	one
Maximum [Member]
Summary of History and Significant Accounting Policies (Details) [Line Items]
Estimated useful lives of the assets	five
Business Combination [Member]
Summary of History and Significant Accounting Policies (Details) [Line Items]
Outstanding voting percentage	50%

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Member]
Property and Equipment (Details) [Line Items]
Depreciation expense	$ 56,393	$ 35,350

Property and Equipment (Detai_2

Property and Equipment (Details) - Schedule of Property and Equipment - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Less: accumulated depreciation	$ (142,798)	$ (86,405)
Property, Plant and Equipment, net	$ 77,386	90,345
Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	5 years
Property, Plant and Equipment, Gross	$ 176,750	176,750
Furniture and lab equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	5 years
Property, Plant and Equipment, Gross	$ 25,989
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	1 year
Property, Plant and Equipment, Gross	$ 17,445

Notes Payable (Details)

Notes Payable (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Notes Payable [Abstract]
Repayment of debt	$ 50,000
Debt interest percentage	3%
Offering price per share (in Dollars per share)	$ 1.5
Common stock percentage	50%
Warrants price per share (in Dollars per share)	$ 1.5
Interest expense	$ 66,473	$ 58,359
Accrued interest	104,122	65,074
Payment of accrued interest	$ 21,770	$ 25,270

Notes Payable (Details) - Sched

Notes Payable (Details) - Schedule of Long-term Debt Instruments - USD ($)		Dec. 31, 2022	Dec. 31, 2021
Schedule Of Long Term Debt Instruments Abstract
Notes payable, 12-16% interest, interest and principal due April 27, 2023 through August 12, 2023, unsecured.	[1]	$ 435,500	$ 375,500
Notes payable-Series 2 Senior Convertible Secured Promissory Notes, 8% interest, interest and principal due October 21, 2023 through May 27, 2024 (2), net of debt discount	[2]	33,239	100,000
Total due		468,739	475,500
Current Portion		418,739	375,500
Long-term portion		$ 50,000	$ 100,000
[1] One note for $50,000 includes as an additional return on the debt a 3% interest in the Gross Crop Yield from the Company’s hemp crop in McDermitt, NV. No accrual has been made for this interest due to failure of crop and no proceeds received from a Gross Crop Yield. This note was purchased by another note holder and the additional return from a Gross Crop Yield was eliminated. The Series 2 Notes contain certain automatic and voluntary conversion provisions. The Payee shall have the option to voluntarily convert this Note to shares of the common stock of the Company, at any time during the Term of this Note, or any extension of the note. The shares so converted shall be at the price of the securities being currently offered in the Offering, or $1.50. The Payee shall also be issued Warrants for the purchase of common stock in the Company with a value equal to fifty percent (50%) of the face amount of this Note and effective as of the date of any Conversion to shares of common stock in the Company. Such Warrants shall be priced at $1.50 per share during the three-year term of this Note or any extension of this Note.

Notes Payable (Details) - Sch_2

Notes Payable (Details) - Schedule of Amortization and Unamortized Debt Discount	12 Months Ended
	Dec. 31, 2022 USD ($)
Notes Payable (Details) - Schedule of Amortization and Unamortized Debt Discount [Line Items]
Unamortized Debt Discount, Beginning Balance
Addition	34,279
Amortization	(17,518)
Unamortized Debt Discount, Ending Balance	16,761
The Kutler Dodd Family Trust [Member]
Notes Payable (Details) - Schedule of Amortization and Unamortized Debt Discount [Line Items]
Unamortized Debt Discount, Beginning Balance
Addition	30,985
Amortization	(16,342)
Unamortized Debt Discount, Ending Balance	14,644
John Cathcart [Member]
Notes Payable (Details) - Schedule of Amortization and Unamortized Debt Discount [Line Items]
Unamortized Debt Discount, Beginning Balance
Addition	3,294
Amortization	(1,176)
Unamortized Debt Discount, Ending Balance	$ 2,118

Notes Payable-Related Party (De

Notes Payable-Related Party (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Related Party Transactions [Abstract]
Payment against loan		$ 10,000
Interest expense	$ 1,597	2,152
Interest accrued	$ 8,963	$ 7,366

Notes Payable-Related Party (_2

Notes Payable-Related Party (Details) - Schedule of Related Party Debt - Notes Payable [Member] - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Related Party Transaction [Line Items]
Notes payable, 12% interest, interest and principal due December 31, 2023, unsecured	$ 13,306	$ 13,306
Total due	13,306	13,306
Current Portion	13,306	13,306
Long-term portion

Notes Payable-Related Party (_3

Notes Payable-Related Party (Details) - Schedule of Related Party Debt (Parentheticals)	Dec. 31, 2022
Notes Payable [Member]
Related Party Transaction [Line Items]
Interest rate	12%

Income Taxes (Details)

Income Taxes (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
U.S. federal income tax rate	21%	21%

Income Taxes (Details) - Schedu

Income Taxes (Details) - Schedule of Deferred Tax Assets and Liabilities - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Deferred Tax Assets And Liabilities Abstract
Federal loss carry forward, Balance	$ 1,446,792	$ 1,140,358
Federal loss carry forward, Rate	21%	21%
Federal loss carry forward, Tax	$ 303,826	$ 239,475
Valuation allowance, Tax	(303,826)	(239,475)
Deferred tax asset, Tax

Income Taxes (Details) - Sche_2

Income Taxes (Details) - Schedule of Effective Income Tax Rate Reconciliation - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Effective Income Tax Rate Reconciliation Abstract
Income tax (benefit) expense	$ (66,478)	$ (66,452)
Increase in valuation allowance	66,478	66,452
Provision for income taxes

Capital Changes (Details)

Capital Changes (Details) - USD ($)		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Capital Changes (Details) [Line Items]
Offering price per share (in Dollars per share)		$ 1.5
Proceeds from issuance of common stock (in Dollars)		$ 85,000	$ 150,000
Common stock issued for services (in Dollars)			82,500
Accrued interest (in Dollars)		5,655
Proceeds from convertible notes payable (in Dollars)	[1]	$ 33,239	$ 100,000
Warrants issued		20,616,749	20,461,311
Exercise price per share (in Dollars per share)		$ 1
Agreement at fair value (in Dollars)		$ 3,294
Exercise price per share (in Dollars per share)		$ 1.5
Warrant Average Price Per Share (in Dollars per share)		$ 0.61
Weighted average remaining contractual life		2 years 11 months 1 day
Common Stock [Member]
Capital Changes (Details) [Line Items]
Common stock shares		2,000,000
Offering price per share (in Dollars per share)		$ 1.5
Offering price (in Dollars)		$ 3,000,000
Proceeds from issuance of common stock, shares		68,334	100,002
Proceeds from issuance of common stock (in Dollars)		$ 85,000	$ 150,000
Common stock issued for services, shares			55,000
Common stock issued for services (in Dollars)			$ 82,500
Converted secured convertible note (in Dollars)		$ 100,000
Shares of common stock		70,437
Warrants exercised		16,667
Purchased common shares		16,667
Purchased common stock (in Dollars)		$ 25,000
Warrants [Member]
Capital Changes (Details) [Line Items]
Purchased common stock (in Dollars)		$ 25,000
Exercise price per share (in Dollars per share)				$ 1
Proceeds from Issuance of Common Stock, shares		10,000		50,000
Purchase warrants were exercised			10,000
Secured Convertible Notes [Member]
Capital Changes (Details) [Line Items]
Converted secured convertible note (in Dollars)		$ 100,000
Accrued interest (in Dollars)		$ 5,655
Warrants exercised		16,667
Purchased common shares		16,667
Purchased common stock (in Dollars)		$ 25,000
Debt Instrument, Convertible, Terms of Conversion Feature		Additionally, we are offering up to $1,000,000 in Series 2 Senior Convertible Secured Promissory Notes exclusively to “accredited investors”. The Notes will be in a minimum face amount/increment of $10,000 for a term of three years and shall bear interest at a rate at eight Percent (8%) per annum. The Notes will automatically convert to Common Stock of the Company if the Company has received $1,000,000 from its offering or any other source or sources at a conversion price of $1.50 per share. The Notes can also be voluntarily converted by the holder. The Payee shall also be issued Warrants for the purchase of common stock in the Company with a value equal to fifty percent (50%) of the face amount of the Note and effective as of the date of any Conversion to shares of common stock in the Company. Such Warrants shall be priced at $1.50 per share during the three-year term of the Note or any extension of the Note.
Proceeds from notes sale (in Dollars)		$ 100,000
Proceeds from convertible notes payable (in Dollars)			$ 100,000
Agreement at fair value (in Dollars)		$ 30,985
Secured Convertible Notes [Member] | Common Stock [Member]
Capital Changes (Details) [Line Items]
Shares of common stock		70,437
Secured Convertible Notes [Member] | Warrants [Member]
Capital Changes (Details) [Line Items]
Purchased common shares		16,667
Warrants issued		33,333
Exercise price per share (in Dollars per share)		$ 1.5
Investment Banking Agreement [Member] | Warrants [Member]
Capital Changes (Details) [Line Items]
Warrants issued		50,000
[1] The Series 2 Notes contain certain automatic and voluntary conversion provisions. The Payee shall have the option to voluntarily convert this Note to shares of the common stock of the Company, at any time during the Term of this Note, or any extension of the note. The shares so converted shall be at the price of the securities being currently offered in the Offering, or $1.50. The Payee shall also be issued Warrants for the purchase of common stock in the Company with a value equal to fifty percent (50%) of the face amount of this Note and effective as of the date of any Conversion to shares of common stock in the Company. Such Warrants shall be priced at $1.50 per share during the three-year term of this Note or any extension of this Note.

Capital Changes (Details) - Sch

Capital Changes (Details) - Schedule of Common Stock Purchase Warrants Outstanding	12 Months Ended
	Dec. 31, 2022 $ / shares shares
Class of Warrant or Right [Line Items]
Warrants, Outstanding – December 31, 2021	40,000
Weighted Average Exercise Price, Outstanding – December 31, 2021 (in Dollars per share) | $ / shares	$ 1
Warrants, Granted	43,333
Warrants, Canceled/forfeited
Weighted Average Exercise Price, Canceled/forfeited
Warrants, Exercised	16,667
Weighted Average Exercise Price, Exercised	1.5
Warrants, Outstanding – December 31, 2022	66,666
Minimum [Member]
Class of Warrant or Right [Line Items]
Weighted Average Exercise Price, Granted	1
Weighted Average Exercise Price, Outstanding – December 31, 2022 (in Dollars per share) | $ / shares	$ 1
Maximum [Member]
Class of Warrant or Right [Line Items]
Weighted Average Exercise Price, Granted	1.5
Weighted Average Exercise Price, Outstanding – December 31, 2022 (in Dollars per share) | $ / shares	$ 1.5

Capital Changes (Details) - S_2

Capital Changes (Details) - Schedule of warrants $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2022 USD ($) $ / shares shares
Capital Changes (Details) - Schedule of warrants [Line Items]
FV	$ 40,400
Sum of	$ 66,667
Kutler-Dodd Trust [Member]
Capital Changes (Details) - Schedule of warrants [Line Items]
Term	3 years
Grant Date	Nov. 01, 2022
Vesting Date	Nov. 01, 2022
Shares | shares	16,667
Exercise Price | $ / shares	$ 1.5
FV	$ 25,000
Sum of	$ 16,667
Grant End Date	Nov. 01, 2025
Measurement Date	Dec. 31, 2022
Remaining Life	2 years 10 months 2 days
John Cathcart [Member]
Capital Changes (Details) - Schedule of warrants [Line Items]
Term	3 years
Grant Date	Nov. 27, 2022
Vesting Date	Nov. 27, 2022
Shares | shares	10,000
Exercise Price | $ / shares	$ 1.5
FV	$ 15,000
Sum of	$ 10,000
Grant End Date	Nov. 27, 2025
Measurement Date	Dec. 31, 2022
Remaining Life	2 years 10 months 28 days
Averill Staloff [Member]
Capital Changes (Details) - Schedule of warrants [Line Items]
Term	5 years
Grant Date	Jan. 01, 2021
Vesting Date	Jan. 01, 2021
Shares | shares	40,000
Exercise Price | $ / shares	$ 0.01
FV	$ 400
Sum of	$ 40,000
Grant End Date	Jan. 01, 2026
Measurement Date	Dec. 31, 2022
Remaining Life	3 years

Capital Changes (Details) - S_3

Capital Changes (Details) - Schedule of Fair Value of the Outstanding Common Stock Purchase Warrants	12 Months Ended
	Dec. 31, 2022 $ / shares
Capital Changes (Details) - Schedule of Fair Value of the Outstanding Common Stock Purchase Warrants [Line Items]
Dividend yield	0%
Stock Price (in Dollars per share)	$ 1.5
Exercise Price (in Dollars per share)	$ 0.01
Minimum [Member]
Capital Changes (Details) - Schedule of Fair Value of the Outstanding Common Stock Purchase Warrants [Line Items]
Expected volatility	97.90%
Risk-free interest rate	0.16%
Expected life (years)	2.71
Maximum [Member]
Capital Changes (Details) - Schedule of Fair Value of the Outstanding Common Stock Purchase Warrants [Line Items]
Expected volatility	172.75%
Risk-free interest rate	1.72%
Expected life (years)	5.00

Contingencies, Commitments, L_2

Contingencies, Commitments, Legal Matters and Consulting Agreements (Details)	12 Months Ended
	Dec. 31, 2022 USD ($) m²
Commitments and Contingencies Disclosure [Abstract]
Square feet (in Square Meters) | m²	1,475
Monthly rent	$ 1,254
Common area maintenance charges	203
Operating leases, rent expense, sublease rentals	17,530
Cost of property repairs and maintenance	$ 2,984

Subsequent Events (Details)

Subsequent Events (Details) - Subsequent Event [Member] - USD ($)	Feb. 10, 2023	Mar. 06, 2023
Subsequent Events (Details) [Line Items]
Promissory note	$ 10,000
Bearing interest rate	12%
Advance payment		$ 25,000
Due date	Aug. 10, 2023