Creative Waste Solutions (CWSS) 10-K 12 Jul 21 2019 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Sep. 30, 2019	Jun. 08, 2021
Cover [Abstract]
Entity Registrant Name	Creative Waste Solutions, Inc.
Entity Central Index Key	0001385329
Document Type	10-K
Amendment Flag	false
Entity Voluntary Filers	No
Current Fiscal Year End Date	--09-30
Entity Well Known Seasoned Issuer	No
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Current Reporting Status	No
Document Period End Date	Sep. 30, 2019
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2019
Entity Common Stock Shares Outstanding		6,025,974
Entity Public Float		$ 110,190
Document Annual Report	true
Document Transition Report	false
Entity Interactive Data Current	No

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Sep. 30, 2019	Sep. 30, 2018
Current assets -
Cash	$ 393	$ 3,132
Accounts receivable, net	0	8,914
Total current assets	393	12,046
Deposits	57,000	7,000
Equipment, net	36,700	54,700
Intangible assets, net	150,000	150,000
Goodwill	149,500	149,500
Total assets	393,593	373,246
Current liabilities -
Accounts payable and accrued liabilities	176,564	196,566
Convertible debentures and notes payable, related parties	554,396	241,896
Convertible debentures and notes payable, net of discount	158,830	396,500
Advances-related parties	97,621	80,046
Derivative liability	210,336	72,082
Total current liabilities	1,197,747	987,090
Total liabilities	1,197,747	987,090
Stockholders' deficit:
Preferred Stock;$.001 par value 5,000,000 shares authorized, none issued and outstanding	0	0
Common Stock; $.001 par value, 225,000,000 shares authorized and 6,015,974 shares issued and outstanding in 2019 and 2018	6,016	6,016
Additional-paid in capital	3,011,608	3,011,608
Accumulated deficit	(3,821,778)	(3,631,468)
Total stockholders' deficit	(804,154)	(613,844)
Total liabilities and stockholders' deficit	$ 393,593	$ 373,246

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 30, 2019	Sep. 30, 2018
Stockholders' deficit:
Preferred stock, par value	$ 0.001	$ 0.001
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	$ .001	$ .001
Common stock, shares authorized	225,000,000	225,000,000
Common stock, shares issued	6,015,974	6,015,974
Common stock, shares outstanding	6,015,974	6,015,974

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
CONSOLIDATED STATEMENTS OF OPERATIONS
Sales	$ 271,355	$ 598,348
Cost of goods sold	208,574	357,256
Gross profit	62,781	241,092
Operating expenses:
General and administrative	223,909	390,569
Loss from operations	(162,128)	(149,477)
Other income (expenses):
Gain on derivative liability	18,972	2,612,064
Interest expense	(48,154)	(53,601)
Total other income (expenses)	(29,182)	2,558,463
Net income (loss)	$ (190,310)	$ 2,408,986
Basic earnings (loss) per common share
Net income (loss)	$ (0.03)	$ 0.40
Diluted earnings (loss) per common share
Net income (loss)	$ (0.03)	$ 0.30
Basic weighted average shares outstanding	6,015,974	6,015,974
Diluted weighted average shares outstanding	6,015,974	7,974,616

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' DEFICIT - USD ($)	Total	Common Stock Shares	Additional Paid-In Capital	Accumulated Deficit
Balance, shares at Sep. 30, 2017		6,015,974
Balance, amount at Sep. 30, 2017	$ (3,022,830)	$ 6,016	$ 3,011,608	$ (6,040,454)
Net Income	2,408,986	$ 0	0	2,408,986
Balance, shares at Sep. 30, 2018		6,015,974
Balance, amount at Sep. 30, 2018	(613,844)	$ 6,016	3,011,608	(3,631,468)
Net Income	(190,310)	$ 0	0	(190,310)
Balance, shares at Sep. 30, 2019		6,015,974
Balance, amount at Sep. 30, 2019	$ (804,154)	$ 6,016	$ 3,011,608	$ (3,821,778)

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
CASH FLOW FROM OPERATING ACTIVITIES
Net income (loss)	$ (190,310)	$ 2,408,986
Adjustments to reconcile net income (loss) to net cash Provided by (used in) operating activities:
(Gain) loss in fair value of derivative liability	(18,972)	(2,612,064)
Depreciation and amortization	59,056	140,917
Changes in operating assets and liabilities
Accounts receivable and Deposit	8,914	84,716
Accounts payable and accrued liabilities	(20,002)	(22,203)
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES	(161,314)	352
CASH FLOW FROM INVESTING ACTIVITIES
Acquisition of fixed assets	0	(2,200)
Investment	(50,000)	0
NET CASH (USED IN) INVESTING ACTIVITIES	(50,000)	(2,200)
CASH FLOW FROM FINANCING ACTIVITIES
Proceeds from convertible notes payable	196,000	0
Proceeds from advances-related parties	17,575	3,500
Payment on note payable	(5,000)	0
NET CASH PROVIDED BY FINANCING ACTIVITIES	208,575	3,500
Net increase (decrease) in cash	(2,739)	1,652
Cash, beginning of period	3,132	1,480
Cash, end of period	393	3,132
SUPPLEMENTAL CASH FLOWS INFORMATION
Interest paid	0	0
Income taxes paid	$ 0	$ 0

ORGANIZATION AND BASIS OF PRESE

ORGANIZATION AND BASIS OF PRESENTATION	12 Months Ended
	Sep. 30, 2019
ORGANIZATION AND BASIS OF PRESENTATION
NOTE 1 - ORGANIZATION AND BASIS OF PRESENTATION	Creative Waste Solutions, Inc. (formally Silverstar Resources, Inc.) (the “Company”) was incorporated under the laws of the State of Nevada on December 5, 2003. On June 23, 2016, the Company’s Board of Directors approved of a change of name from Silverstar Resources, Inc. to Creative Waste Solutions Inc. The Company operates in the waste management industry. On March 10, 2015, the Company formed 1030029 Ltd, an Alberta numbered company as a wholly owned subsidiary to meet the requirements of holding working interest of Alberta producing oil and gas properties. On April 7, 2016, the Company entered into a membership purchase agreement with Creative Waste Solutions, LLC, a Florida limited liability corporation (“Creative”) whereby the Company purchased 100% of the membership interest for $25,000 . On May 22, 2016, the Company entered into a stock purchase agreement with Florida based, Integrated Waste Transportation Services, Inc. (“Integrated”). Pursuant to the agreement, the Company acquired 100% of the outstanding equity of Integrated in exchange for $300,000 and 50,000 shares valued at $1 per share of common stock of the Company . On August 26, 2016, the Company purchased certain assets of Easy Disposal, Inc. (“Easy”), for an aggregate amount of $396,500 which includes 50,000 shares of common stock of the Company, valued at $2.19 per share and the remainder in cash .

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Sep. 30, 2019
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the balance sheet. Actual results could differ from those estimates. Presentation The accompanying financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission (SEC). Principles of Consolidation The consolidated financial statements of the Company include the Company and its wholly-owned subsidiaries, 1030029 Ltd., Creative and Integrated. All material intracompany balances and transactions have been eliminated. 1030029 Ltd. has been dormant for years and has no assets or liabilities. Cash and Cash Equivalents The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. Accounts Receivable The Company grants credit to customers under credit terms that it believes are customary in the industry and does not require collateral to support customer receivables. The Company evaluates its provision for an allowance for doubtful collections, which is based upon a review of outstanding receivables, historical collection information, and existing economic conditions. Delinquent receivables are written off based on individual credit evaluation and specific circumstances of the customer. At September 30, 2019 and September 30, 2018, the Company’s allowance for doubtful accounts was $0. Revenue Recognition The Company recognizes revenue from waste removal services it provides to its customers. The Company’s revenue recognition policies comply with FASB ASC Topic 606 “Revenues From Contracts With Customers”. Revenue is recognized at the time the waste removal services are completed, when a formal arrangement exists, the price is fixed or determinable, and no other significant obligations of the Company exist and collectability is reasonably assured. For revenue from product sales, the Company recognizes revenue in accordance with FASB ASC 606. A five-step analysis must be met as outlined in Topic 606: (i) identify the contract with the customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, (iv) allocate the transaction price to the performance obligations, and (v) recognize revenue when (or as) performance obligations are satisfied. Provisions for discounts and rebates to customers, estimated returns and allowances, and other adjustments are provided for in the same period the related sales are recorded. The Company defers any revenue for which the product has not been delivered or is subject to refund until such time that the Company and the customer jointly determine that the product has been delivered or no refund will be required. Adoption of ASC 606 had no material effect on the Company’s financial statements. Equipment Equipment are carried at the cost of acquisition and depreciated over the estimated useful lives of the assets. Costs associated with repair and maintenance is expensed as incurred. Costs associated with improvements which extend the life, increase the capacity or improve the efficiency of our property and equipment are capitalized and depreciated over the remaining life of the related asset. Gains and losses on dispositions of equipment are reflected in operations. Depreciation is provided using the straight-line method. Stock-Based Compensation The Company records stock-based compensation in accordance with FASB ASC Topic 718, “ Compensation – Stock Compensation Related Parties The Company follows FASB ASC 850, Related Party Disclosures Long-lived Assets The Company assesses long-lived assets, including intangible assets, for impairment in accordance with the provisions of FASB ASC 360 Property, Plant and Equipment Goodwill Goodwill represents the excess of purchase price over the underlying net assets of businesses acquired. Under accounting requirements, goodwill is not amortized but is subject to annual impairment tests. The Company recorded goodwill of $149,500 related to its August 2016 acquisition of Easy. As of September 30, 2019 and September 30, 2018, the Company performed the required impairment review and concluded that the goodwill was not impaired. Basic and Diluted Earnings Per Share Earnings per share is calculated in accordance with ASC Topic 260, Earnings Per Share Income Taxes Income taxes are provided in accordance with ASC Topic 740 Accounting for Income Taxes Under ASC 740, a tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. Reclassifications Certain amounts in the prior year financial statements have been reclassified to conform to the current year presentation. These reclassifications had no effect on the previously reported net income or stockholders’ deficit. New Accounting Pronouncements In January 2017, the FASB issued ASU No. 2017-04, Simplifying the Test for Goodwill Impairment, which simplifies the subsequent measurement of goodwill by eliminating Step 2 from the goodwill impairment test. In computing the implied fair value of goodwill under Step 2, current U.S. GAAP requires the performance of procedures to determine the fair value at the impairment testing date of assets and liabilities (including unrecognized assets and liabilities) following the procedure that would be required in determining the fair value of assets acquired and liabilities assumed in a business combination. Instead, the amendments under this ASU require the goodwill impairment test to be performed by comparing the fair value of a reporting unit with its carrying amount. An impairment charge should be recognized for the amount by which the carrying amount exceeds the reporting unit’s fair value; however, the loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. The ASU becomes effective for the Company on January 1, 2020. The amendments in this ASU should be applied on a prospective basis. Early adoption is permitted for interim or annual goodwill impairment tests performed. We are evaluating what impact, if any, the adoption of this guidance will have on our financial condition, results of operations, cash flows or financial disclosures. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842), to increase transparency and comparability among organizations by recognizing a right-of-use asset and a lease liability on the balance sheet for leases with terms longer than 12 months and disclosing key information about leasing transactions. Leases are classified as either operating or financing, with such classification affecting the pattern of expense recognition in the income statement. In July 2018, the FASB issued ASU 2018-11, Leases (Topic 842) – Targeted Improvements, which provides an optional transition method to apply the new lease requirements through a cumulative-effect adjustment in the period of adoption. We are evaluating what impact, if any, the adoption of this guidance will have on our financial condition, results of operations, cash flows or financial disclosures. On November 15, 2019, the FASB issued ASU 2019-10 which amended the effective dates for certain major accounting standards, including ASC 842, to give implementation relief to certain types of entities. Under the FASB’s new framework, two “buckets” were defined. Bucket 1 includes public companies that are SEC filers but excludes “Small Reporting Companies” (SRC’s). Bucket 2 includes all other entities, including SRC’s. Bucket 2 entities have to apply ASC 842 for fiscal years beginning after December 15, 2020, and interim periods within fiscal years beginning after December 15, 2021. The Company plans to adopt ASU 2016-02, Leases (Topic 842), in our fiscal year ending September 30, 2022. No other new accounting pronouncements were issued during the year ended September 30, 2019 that we expect will have a material effect on the Company’s fiscal year 2019 consolidated financial statements.

EQUIPMENT

EQUIPMENT	12 Months Ended
	Sep. 30, 2019
EQUIPMENT
NOTE 3 - EQUIPMENT	Equipment at September 30, 2019 and 2018 consisted of the following: 2019 2018 Equipment $ 92,200 $ 92,200 Less accumulated depreciation (55,500 ) (37,500 ) Equipment, net $ 36,700 $ 54,700 Depreciation expense for the year ended September 30, 2019 and 2018 was $18,000 and $18,000, respectively.

INTANGIBLE ASSETS

INTANGIBLE ASSETS	12 Months Ended
	Sep. 30, 2019
INTANGIBLE ASSETS
NOTE 4 - INTANGIBLE ASSETS	Intangible assets at September 30, 2019 consisted of the following: 2019 2018 Customer lists $ 375,000 $ 375,000 Licenses 150,000 150,000 525,000 525,000 Less accumulated amortization (375,000 ) (375,000 ) Intangible assets, net $ 150,000 $ 150,000 The customer lists were amortized over 24 months and fully amortized as of June 30, 2018. The licenses are not being amortized. Amortization expense of intangible assets for the years ended September 30, 2019 and 2018 was $0 and $122,917, respectively.

ASSET HELD FOR SALE

ASSET HELD FOR SALE	12 Months Ended
	Sep. 30, 2019
ASSET HELD FOR SALE
NOTE 5 - ASSET HELD FOR SALE	On April 14, 2015, the Company acquired the working interest of two producing oil and gas properties in Alberta Canada for US $80,000. The Company has determined that the asset does not fit the future plans of the Company. Under the guidelines of ASC 360 Newly Acquired Asset Classified as Held for Sale

CONVERTIBLE DEBENTURES RELATED

CONVERTIBLE DEBENTURES RELATED PARTY	12 Months Ended
	Sep. 30, 2019
CONVERTIBLE DEBENTURES RELATED PARTY
NOTE 6 - CONVERTIBLE DEBENTURES - RELATED PARTY	On January 15, 2015, the Company amended the convertible debenture with the principal of $75,754 of a related party so that the debenture became anti-dilutive with a conversion price set at $0.35 regardless of any forward or reverse splits in the Company’s common stock. On February 23, 2015, a shareholder holding a debenture with a principal balance of $75,754 and other advances to the Company of $149,142 made demand for payment of the total amounts owed including interest. The Company was not able to pay the outstanding balances. The Company and shareholder came to an agreement that the shareholder could convert his $75,754 convertible note payable and interest at $0.15 and the advances of $149,142 plus further advances up to $150,000 at a 15% discount to the closing price as of date of the agreement or $0.15 per share. The shareholder agreed to advance an additional $50,000 to the Company to acquire assets for the Company. The $50,000 is not convertible and is accounted for as advances due to related party see Note 10. The change in terms of the $75,754 convertible note created a derivative liability and required the Company to record fair value at the inception of the derivative and for each subsequent reporting period. The fair value of the embedded derivatives at September 30, 2019 was determined using the Black Scholes model based on the following assumptions: (1) dividend yield of 0%, (2) expected volatility of 375.28%, (3) weighted average risk-free interest rate of 1.75%, (4) expected life of 1.0 years, and (5) estimated fair value of the Company’s common stock is $0.05. The fair value of the derivative liability as of September 30, 2019 was $42,787. During the year ended September 30, 2019 the decrease in fair value of $29,295 resulted in a gain reflected in the statement of operations. During the year ended September 30, 2018 the decrease in fair value of $2,612,064 resulted in a gain reflected in the statement of operations. The addition of a conversion feature for the advances of $149,142 created a beneficial conversion feature as of September 30, 2015 of $149,142. Due to the advances having no terms and being due on demand, this amount was expensed as interest expense for the year ended September 30, 2015. As of September 30, 2019 and September 30, 2018, the amount due under the convertible debentures to a related party was $241,896 and $241,896, respectively.

NOTES PAYABLE

NOTES PAYABLE	12 Months Ended
	Sep. 30, 2019
NOTES PAYABLE
NOTE 7 - NOTES PAYABLE	On June 2, 2014, the Company issued a long term note payable for $81,989 to an entity for advances on work completed on the Company’s Ahbau Lake mining property in British Columbia, Canada. The note is unsecured, and bears interest at 10% per year and matures in one year at which time all principal and interest is due and payable. On April 6, 2017 the outstanding balance of $81,989 plus accrued interest of $23,242 was converted to 152,509 shares of the Company’s common stock. On April 2, 2015, the Company issued a $60,000 one-year note bearing interest of 9% as part of the acquisition of the working interest in the Alberta oil and gas property. On April 6, 2017 the outstanding balance of $60,000 plus accrued interest of $8,107 was converted to 98,705 shares of the Company’s common stock. On December 29, 2015, the Company issued a $17,500 note payable bearing interest of 6% to an unrelated party. The proceeds of the note were used for working capital. On April 4, 2016, the Company issued a $29,000 note payable bearing interest of 10% to an unrelated party. The proceeds of the note were used for working capital. On August 16, 2016, the Company issued a $17,000, 10% annual interest, demand note payable to a related party. On August 26, 2016, the Company issued two notes payable to unrelated parties for $300,000 that bear annual interest at 10%. The proceeds of the note were used to purchase Easy. In fiscal year 2019 a $5,000 principal payment was made and a shareholder of the Company purchased the remaining $295,000 balance from the unrelated parties. On July 30, 2017, the Company issued a note payable on demand to an unrelated party for $50,000 that bears annual interest at 10%. The proceeds of the note were used to make a deposit for the planned purchase of a Florida Limited Liability Company as disclosed in Note 16. On November 8, 2018, the Company issued a convertible debenture of $25,000 bearing interest of 10% per annum with an August 8, 2019 maturity date that was extended to September 30, 2021 on its original maturity date. The accrued interest and principal amount are payable in one lump-sum payment on the maturity date unless the holder of the note converts the debt to common stock at $0.10 per share. As of the date of these financial statements the note has not been converted. The fair value of the embedded derivative at September 30, 2019 was determined using the Black Scholes based on the following assumptions: (1) dividend yield of 0%, (2) expected volatility of 319.9%, (3) weighted average risk-free interest rate of 1.56%, (4) expected life of two years, (5) estimated fair value of the Company’s common stock is $0.05. The fair value of the derivative liability as of September 30, 2019 was $13,177 which is included in other expenses on the statement of operations. On April 4, 2019, the Company issued a convertible debenture of $45,000 bearing interest of 10% per annum with a December 15, 2019 maturity date that was extended to September 30, 2021 on its original maturity date. The accrued interest and principal amount are payable in one lump-sum payment on the maturity date unless the holder of the note converts the debt to common stock at $0.15 per share. As of the date of these financial statements the note has not been converted. The fair value of the embedded derivative at September 30, 2019 was determined using the Black Scholes based on the following assumptions: (1) dividend yield of 0%, (2) expected volatility of 308.6%, (3) weighted average risk-free interest rate of 1.83%, (4) expected life of two and one-half months, (5) estimated fair value of the Company’s common stock is $0.05. The fair value of the derivative liability as of September 30, 2019 was $3,960 which is included in other expenses on the statement of operations. On August 29, 2019, the Company issued a convertible debenture of $75,000 bearing interest of 10% per annum with a May 29, 2020 maturity date that was extended to September 30, 2021 on its original maturity date. The accrued interest and principal amount are payable in one lump-sum payment on the maturity date unless the holder of the note converts the debt to common stock. Conversion is based on the lowest of (a) the lowest closing share price during the 20 preceding days ending on the note date or (b) 60% of the lowest closing share price during the 20 preceding days prior to conversion. As of the date of these financial statements the note has not been converted. The fair value of the embedded derivative at September 30, 2019 was determined using the Black Scholes based on the following assumptions: (1) dividend yield of 0%, (2) expected volatility of 299.43%, (3) weighted average risk-free interest rate of 1.83%, (4) expected life of five and one-half months, (5) estimated fair value of the Company’s common stock is $0.05. The fair value of the derivative liability as of September 30, 2019 was $52,005 which is included in other expenses on the statement of operations. On August 29, 2019, the Company issued a convertible debenture of $75,000 bearing interest of 10% per annum with a May 29, 2020 maturity date. The accrued interest and principal amount are payable in one lump-sum payment on the maturity date unless the holder of the note converts the debt to common stock. Conversion is based on the lowest of (a) the lowest closing share price during the 20 preceding days ending on the note date or (b) 60% of the lowest closing share price during the 20 preceding days prior to conversion. As of the date of these financial statements the note has not been converted. On March 6, 2020 the Company paid the note off with a payment of $95,000 which included principal, accrued interest, and a prepayment penalty. The fair value of the embedded derivative at September 30, 2019 was determined using the Black Scholes based on the following assumptions: (1) dividend yield of 0%, (2) expected volatility of 299.43%, (3) weighted average risk-free interest rate of 1.83%, (4) expected life of six months, (5) estimated fair value of the Company’s common stock is $0.05. The fair value of the derivative liability as of September 30, 2019 was $98,407 which is included in other expenses on the statement of operations.

ADVANCES RELATED PARTIES

ADVANCES RELATED PARTIES	12 Months Ended
	Sep. 30, 2019
ADVANCES RELATED PARTIES
NOTE 8 - ADVANCES - RELATED PARTIES	The Company received advances from related parties totaling $97,621 and $80,046 as of September 30, 2019 and September 30, 2018, respectively. The advances are unsecured, do not have a maturity term and carry no interest rate.

DERIVATIVE INSTRUMENTS

DERIVATIVE INSTRUMENTS	12 Months Ended
	Sep. 30, 2019
DERIVATIVE INSTRUMENTS
NOTE 9 - DERIVATIVE INSTRUMENTS	During the year ended September 30, 2016, the Company changed the conversion features on a convertible instrument that require liability classification under ASC 815. The Company subsequently issued additional convertible instruments. These instruments are measured at fair value at the end of each reporting period. (See Note 7). As defined in FASB ASC 820, fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (exit price). The Company utilized the market data of similar entities in its industry or assumptions that market participants would use in pricing the asset or liability, including assumptions about risk and the risks inherent in the inputs to the valuation technique. These inputs can be readily observable, market corroborated, or generally unobservable. The Company classifies fair value balances based on the observability of those inputs. FASB ASC 820 establishes a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurement) and the lowest priority to unobservable inputs (level 3 measurement). The three levels of the fair value hierarchy are as follows: · Level 1 - Quoted prices are available in active markets for identical assets or liabilities as of the reporting date. Active markets are those in which transactions for the asset or liability occur in sufficient frequency and volume to provide pricing information on an ongoing basis. Level 1 primarily consists of financial instruments such as exchange-traded derivatives, marketable securities and listed equities · Level 2 - Pricing inputs are other than quoted prices in active markets included in level 1, which are either directly or indirectly observable as of the reported date and includes those financial instruments that are valued using models or other valuation methodologies. These models are primarily industry-standard models that consider various assumptions, including quoted forward prices for commodities, time value, volatility factors, and current market and contractual prices for the underlying instruments, as well as other relevant economic measures. Substantially all of these assumptions are observable in the marketplace throughout the full term of the instrument, can be derived from observable data or are supported by observable levels at which transactions are executed in the marketplace. Instruments in this category generally include non-exchange-traded derivatives such as commodity swaps, interest rate swaps, options and collars. · Level 3 - Pricing inputs include significant inputs that are generally less observable from objective sources. These inputs may be used with internally developed methodologies that result in management’s best estimate of fair value. The following table sets forth by level within the fair value hierarchy the Company’s financial assets and liabilities that were accounted for at fair value as of September 30, 2019 and 2018: Recurring Fair Value Measures Level 1 Level 2 Level 3 Total Derivative liabilities-Sept. 30, 2019 $ - $ - $ 210,336 $ 210,336 Derivative liabilities-Sept. 30, 2018 $ - $ - $ 72,082 $ 72,082 The following table represents the change in the fair value of the derivative liabilities during the year ended September 30, 2019 and 2018: Fair value of derivatives, September 30, 2017 $ 2,684,146 Change in fair value of derivative liability – (gain) (2,612,064 ) Fair value of derivatives, September 30, 2018 72,082 Fair value of derivatives, September 30, 2018 72,082 Derivative value charged to note payable discount 157,226 Change in fair value of derivative liability – (gain) (18,972 ) Fair value of derivatives, September 30, 2019 $ 210,336

EARNINGS (LOSS) PER SHARE

EARNINGS (LOSS) PER SHARE	12 Months Ended
	Sep. 30, 2019
EARNINGS (LOSS) PER SHARE
NOTE 10 - EARNINGS (LOSS) PER SHARE	Earnings (loss) per share is calculated using the weighted average number of shares of common stock outstanding during the applicable period. Basic weighted average common shares outstanding is computed using the weighted average shares outstanding during the period. Diluted earnings (loss) per share is computed using the weighted average number of common shares outstanding and if dilutive, potential common shares outstanding during the period. Potential common shares consist of the additional common shares issuable upon the conversion of convertible debentures. The effect on the number of common shares outstanding assuming conversion of the convertible debentures as of September 30, 2019 would result in an increase of approximately 5,553,130 shares. The Company incurred a net loss for the year ended September 30, 2019, accordingly, the convertible shares were not used to calculate EPS for that period due to their anti-dilutive effect. The Company realized net income in fiscal 2018 and used 1,958,642 of convertible shares to calculate EPS.

ACQUISITIONS

ACQUISITIONS	12 Months Ended
	Sep. 30, 2019
ACQUISITIONS
NOTE 11 - ACQUISITIONS	On April 7, 2016, the Company entered into a membership purchase agreement with Creative whereby the Company purchased 100% of the membership interest for $25,000. On May 22, 2016, the “Company entered into a stock purchase agreement with Integrated. Pursuant to the agreement, the Company acquired 100% of the outstanding equity of Integrated in exchange for $300,000 and 50,000 shares of common stock of the Company. The common stock was valued at $1.00 per shares which was the closing price of the Company’s common stock on May 22, 2016. On August 26, 2016, the Company purchased certain assets of Easy for an aggregate amount of $396,500 which includes 50,000 shares of common stock of the Company and $287,000 in cash. The common stock was valued at $2.19 per shares, which was the closing price of the Company’s common stock on August 26, 2016. The Company purchased Creative, Integrated and Easy to integrate itself in the waste management business in southeastern region of the United States. The transactions are accounted for as business combinations in accordance with ASC 805. A summary of the purchase price allocations at fair value is below. Creative Integrated Easy Furniture and equipment $ - $ - $ 90,000 Deposit - - 7,000 Customer list 25,000 350,000 - License - - 150,000 Goodwill - - 149,500 Purchase price $ 25,000 $ 350,000 $ 396,500 The customer lists were amortized over 24 months and were fully amortized as of June 30, 2018. The licenses are not being amortized.

EQUITY

EQUITY	12 Months Ended
	Sep. 30, 2019
EQUITY
NOTE 12 - EQUITY	During the years ended September 30, 2019 and 2018 the Company did not issue any shares of common or preferred stock. The financial statements have been restated to show 5,038 common shares that were issued and outstanding in fiscal year 2016 but not shown on the Consolidated Statements of Stockholders Deficit. The 5,038 common shares balance is comprised of 5,000 shares issued for cash and all the proceeds were credited to additional paid-in capital and the other 38 shares resulted from the rounding up of fractional shares. The effect of the restatement was to increase common stock by $5 and decrease additional paid in capital by $5.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Sep. 30, 2019
INCOME TAXES
NOTE 13 - INCOME TAXES	The Company has losses carried forward for income tax purposes through September 30, 2019. There are no current or deferred tax expenses for the years ended September 30, 2019 and 2018 due to the Company’s tax loss position. The Company has fully reserved for any benefits of these losses utilizing a statutory federal income tax rate of 21%. The deferred tax consequences of temporary differences in reporting items for financial statement and income tax purposes are recognized, as appropriate. Realization of the future tax benefits related to the deferred tax assets is dependent on many factors, including the Company’s ability to generate taxable income within the net operating loss carry-forward period. Management has considered these factors in reaching its conclusion as to the valuation allowance for financial reporting purposes. The deferred income tax asset for the years ended September 30, 2019 and 2018 consists of the following: 2019 2018 Deferred income tax asset attributed to: Current operations $ 43,368 $ 42,143 Less: Change in valuation allowance (43,368 ) (42,143 ) Net refundable amount $ - $ - The composition of the Company’s deferred tax assets as at September 30, 2019 and September 30, 2018 are as follows: September 30, 2019 Sept. 30, 2018 Income tax operating loss carryforward $ 3,282,991 $ 3,076,475 Statutory federal income tax rate 21 % 21 % Effective income rate 0 % 0 % Deferred tax assets: Net operating loss carryforward $ 615,928 $ 572,560 Amortization of intangible assets 73,500 73,500 Total deferred tax assets 689,428 646,060 Less: valuation allowance (689,428 ) (646,060 ) Net deferred tax asset - - The potential income tax benefit of these losses has been offset by a full valuation allowance. As of September 30, 2019, the Company has an unused net operating loss carry-forward balance of approximately $3,283,000 that is available to offset future taxable income. Of the approximate unused net operating loss carry-forward balance, $3,076,000 expires between 2026 and 2039 and $207,000 can be carried forward indefinitely but can only offset 80% of taxable income, if any, without regard to the Internal Revenue Code Section 199A deduction. The issuance of 2,532,054 shares of common stock during the year ended September 30, 2014 affected a change in control of the Company. Due to the change in control, the tax loss carryforward may only be used on a formula basis under IRS section 382 which will affect the benefit the Company can gain from the tax loss. The Company has not filed federal income tax returns for more than five years. Management believes that due to the large net operating loss carryforward and the lack of any net taxable income during the Company’s history it is not liable for any income tax.

DISCONTINUED OPERATIONS

DISCONTINUED OPERATIONS	12 Months Ended
	Sep. 30, 2019
DISCONTINUED OPERATIONS
NOTE 14 - DISCONTINUED OPERATIONS	Prior to the business acquisitions referred to in Note 12, the Company operated in the oil and gas industry. The Company discontinued operating in the oil and gas industry and operates in the waste management industry. Accordingly, the financial statements for the year ended September 30, 2015 reflect a loss from discontinued operations from the oil and gas operations. The Company wrote-off an asset consisting of two oil and gas properties located in Alberta Canada in the September 30, 2015 fiscal year as disclosed in Note 6. The Company is actively seeking to dispose of the asset through a sale and will account for the disposition of this property as a discontinued operation.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Sep. 30, 2019
COMMITMENTS AND CONTINGENCIES
NOTE 15 - COMMITMENTS AND CONTINGENCIES	Lease The Company leases operations facility located in Hollywood, FL under a long-term operating lease expiring in January 2018, with the option to renew for an additional five years, such option has been exercised. For the twelve months ended January 31, 2017 the base monthly rent was $4,650 plus sales tax. For the twelve months ended January 31, 2018 the base monthly rent is $4,850 plus sales tax. The lease was acquired with the acquisition of Easy. Upon the exercise of the five-year renewal option the monthly rent increased to $6,348. Rent expense was $110,661 and $102,543 for the years ended September 30, 2019 and 2018, respectively, which includes approximately $2,420 monthly rent for administrative offices which are leased on a month to month basis. As of September 30, 2019, future minimum annual payments, including sales tax, under operating lease agreements for fiscal year ending September 30 are as follows: 2020 through 2022 – three years - $76,176 annually $ 228,528 2023 19,044 $ 247,572 Membership Purchase Agreement: On August 2, 2017, the Company entered into a “Membership Purchase Agreement” with a Florida based Limited Liability Company (LLC). Pursuant to the agreement, the Company would acquire 100% of the membership interests of the LLC for a $2,600,000 purchase price. The acquisition was contingent on the Company’s raising of the funds needed to consummate the transaction. The Company made a non-refundable deposit of $50,000, an additional $943,371 is required at closing (net of closing credits) and the seller will provide $1,600,000 of financing. The closing was extended to March 8, 2018. The Company was not able to raise the funds necessary for the acquisition and therefore forfeited the $50,000 deposited which was charged to operations and included in general and administrative expenses in the quarter ended March 31, 2018. On September 16, 2019 the Company entered into an agreement to purchase real estate at a price of $300,000. The agreement stated that if the full purchase price was not paid by December 31, 2019 any deposit made by the Company would be forfeited. The company paid a $50,000 deposit and was not able to obtain the necessary financing to pay the full purchase price, accordingly, on January 1, 2020 the Company received written notice from the seller that the $50,000 deposit was forfeited.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Sep. 30, 2019
SUBSEQUENT EVENTS
NOTE 16 - SUBSEQUENT EVENTS	In accordance with SFAS 165 (ASC 855-10) management has performed an evaluation of subsequent events through the date that the financial statements were available to be issued and has determined that there are no material subsequent events that would require an adjustment to the financial statements. The subsequent events disclosures are shown below. On January 1, 2020, the Company forfeited a $50,000 real estate deposit (see Note 16). On March 3, 2020 through March 6, 2020, without any formal repayment terms, $183,000 was advanced to the Company by one of its director’s. The funds were used to pay-off the $95,000 convertible debt obligation referred to in the subsequent paragraph and the remaining proceeds were used for working capital purposes. On March 6, 2020, the Company, pursuant to a debt settlement agreement, paid $95,000, which included a prepayment penalty, to liquate a $75,000 convertible debenture plus accrued interest that was to mature on May 29, 2020 and agreed to issue to the note holder 10,000 shares of the Company’s common stock. The shares were issued on April 16, 2020. From October 1, 2019 through February 28, 2020, the Company conducted limited operations primarily due to a lack of capital that precluded the completion of structural repairs, mandated by its landlord, to the interior of its operations facility. Also, from March 2020 through the middle of June 2020, the Company experienced a decline in revenues of approximately $74,000 compared to the average revenues generated during the prior fiscal year for a three and one-half month period. The principal reason for the aforementioned revenue decrease is the outbreak of the coronavirus (COVID-19) which resulted in mandates from federal, state, and local authorities resulting in an overall decline in economic activity. Due to the reasons referred to in this paragraph, the Company’s revenues for the fiscal year ended September 30, 2020 declined by approximately 36% as compared to the September 30, 2019 fiscal year revenues. On May 20, 2021, the SEC issued an order instituting administrative proceedings and notice of hearing pursuant to Section 12(j) of the 1934 Act due to the Company being delinquent in its periodic filings.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Sep. 30, 2019
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Use of Estimates	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the balance sheet. Actual results could differ from those estimates.
Presentation	The accompanying financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission (SEC).
Principles of Consolidation	The consolidated financial statements of the Company include the Company and its wholly-owned subsidiaries, 1030029 Ltd., Creative and Integrated. All material intracompany balances and transactions have been eliminated. 1030029 Ltd. has been dormant for years and has no assets or liabilities.
Cash and Cash Equivalents	The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents.
Accounts Receivable	The Company grants credit to customers under credit terms that it believes are customary in the industry and does not require collateral to support customer receivables. The Company evaluates its provision for an allowance for doubtful collections, which is based upon a review of outstanding receivables, historical collection information, and existing economic conditions. Delinquent receivables are written off based on individual credit evaluation and specific circumstances of the customer. At September 30, 2019 and September 30, 2018, the Company’s allowance for doubtful accounts was $0.
Revenue Recognition	The Company recognizes revenue from waste removal services it provides to its customers. The Company’s revenue recognition policies comply with FASB ASC Topic 606 “Revenues From Contracts With Customers”. Revenue is recognized at the time the waste removal services are completed, when a formal arrangement exists, the price is fixed or determinable, and no other significant obligations of the Company exist and collectability is reasonably assured. For revenue from product sales, the Company recognizes revenue in accordance with FASB ASC 606. A five-step analysis must be met as outlined in Topic 606: (i) identify the contract with the customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, (iv) allocate the transaction price to the performance obligations, and (v) recognize revenue when (or as) performance obligations are satisfied. Provisions for discounts and rebates to customers, estimated returns and allowances, and other adjustments are provided for in the same period the related sales are recorded. The Company defers any revenue for which the product has not been delivered or is subject to refund until such time that the Company and the customer jointly determine that the product has been delivered or no refund will be required. Adoption of ASC 606 had no material effect on the Company’s financial statements.
Equipment	Equipment are carried at the cost of acquisition and depreciated over the estimated useful lives of the assets. Costs associated with repair and maintenance is expensed as incurred. Costs associated with improvements which extend the life, increase the capacity or improve the efficiency of our property and equipment are capitalized and depreciated over the remaining life of the related asset. Gains and losses on dispositions of equipment are reflected in operations. Depreciation is provided using the straight-line method.
Stock-Based Compensation	The Company records stock-based compensation in accordance with FASB ASC Topic 718, “ Compensation – Stock Compensation
Related Parties	The Company follows FASB ASC 850, Related Party Disclosures
Long-lived Assets	The Company assesses long-lived assets, including intangible assets, for impairment in accordance with the provisions of FASB ASC 360 Property, Plant and Equipment
Goodwill	Goodwill represents the excess of purchase price over the underlying net assets of businesses acquired. Under accounting requirements, goodwill is not amortized but is subject to annual impairment tests. The Company recorded goodwill of $149,500 related to its August 2016 acquisition of Easy. As of September 30, 2019 and September 30, 2018, the Company performed the required impairment review and concluded that the goodwill was not impaired.
Basic and Diluted Earnings Per Share	Earnings per share is calculated in accordance with ASC Topic 260, Earnings Per Share
Income Taxes	Income taxes are provided in accordance with ASC Topic 740 Accounting for Income Taxes Under ASC 740, a tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded.
Reclassifications	Certain amounts in the prior year financial statements have been reclassified to conform to the current year presentation. These reclassifications had no effect on the previously reported net income or stockholders’ deficit.
New Accounting Pronouncements	In January 2017, the FASB issued ASU No. 2017-04, Simplifying the Test for Goodwill Impairment, which simplifies the subsequent measurement of goodwill by eliminating Step 2 from the goodwill impairment test. In computing the implied fair value of goodwill under Step 2, current U.S. GAAP requires the performance of procedures to determine the fair value at the impairment testing date of assets and liabilities (including unrecognized assets and liabilities) following the procedure that would be required in determining the fair value of assets acquired and liabilities assumed in a business combination. Instead, the amendments under this ASU require the goodwill impairment test to be performed by comparing the fair value of a reporting unit with its carrying amount. An impairment charge should be recognized for the amount by which the carrying amount exceeds the reporting unit’s fair value; however, the loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. The ASU becomes effective for the Company on January 1, 2020. The amendments in this ASU should be applied on a prospective basis. Early adoption is permitted for interim or annual goodwill impairment tests performed. We are evaluating what impact, if any, the adoption of this guidance will have on our financial condition, results of operations, cash flows or financial disclosures. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842), to increase transparency and comparability among organizations by recognizing a right-of-use asset and a lease liability on the balance sheet for leases with terms longer than 12 months and disclosing key information about leasing transactions. Leases are classified as either operating or financing, with such classification affecting the pattern of expense recognition in the income statement. In July 2018, the FASB issued ASU 2018-11, Leases (Topic 842) – Targeted Improvements, which provides an optional transition method to apply the new lease requirements through a cumulative-effect adjustment in the period of adoption. We are evaluating what impact, if any, the adoption of this guidance will have on our financial condition, results of operations, cash flows or financial disclosures. On November 15, 2019, the FASB issued ASU 2019-10 which amended the effective dates for certain major accounting standards, including ASC 842, to give implementation relief to certain types of entities. Under the FASB’s new framework, two “buckets” were defined. Bucket 1 includes public companies that are SEC filers but excludes “Small Reporting Companies” (SRC’s). Bucket 2 includes all other entities, including SRC’s. Bucket 2 entities have to apply ASC 842 for fiscal years beginning after December 15, 2020, and interim periods within fiscal years beginning after December 15, 2021. The Company plans to adopt ASU 2016-02, Leases (Topic 842), in our fiscal year ending September 30, 2022. No other new accounting pronouncements were issued during the year ended September 30, 2019 that we expect will have a material effect on the Company’s fiscal year 2019 consolidated financial statements.

EQUIPMENT (Tables)

EQUIPMENT (Tables)	12 Months Ended
	Sep. 30, 2019
EQUIPMENT
Schedule of equipment	2019 2018 Equipment $ 92,200 $ 92,200 Less accumulated depreciation (55,500 ) (37,500 ) Equipment, net $ 36,700 $ 54,700

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	12 Months Ended
	Sep. 30, 2019
INTANGIBLE ASSETS
Schedule of intangible assets	2019 2018 Customer lists $ 375,000 $ 375,000 Licenses 150,000 150,000 525,000 525,000 Less accumulated amortization (375,000 ) (375,000 ) Intangible assets, net $ 150,000 $ 150,000

DERIVATIVE INSTRUMENTS (Tables)

DERIVATIVE INSTRUMENTS (Tables)	12 Months Ended
	Sep. 30, 2019
DERIVATIVE INSTRUMENTS
Financial assets and liabilities that were accounted for at fair value	Recurring Fair Value Measures Level 1 Level 2 Level 3 Total Derivative liabilities-Sept. 30, 2019 $ - $ - $ 210,336 $ 210,336 Derivative liabilities-Sept. 30, 2018 $ - $ - $ 72,082 $ 72,082
Change in the fair value of the derivative liabilities	Fair value of derivatives, September 30, 2017 $ 2,684,146 Change in fair value of derivative liability – (gain) (2,612,064 ) Fair value of derivatives, September 30, 2018 72,082 Fair value of derivatives, September 30, 2018 72,082 Derivative value charged to note payable discount 157,226 Change in fair value of derivative liability – (gain) (18,972 ) Fair value of derivatives, September 30, 2019 $ 210,336

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	12 Months Ended
	Sep. 30, 2019
ACQUISITIONS
Schedule of purchase price allocations at fair value	Creative Integrated Easy Furniture and equipment $ - $ - $ 90,000 Deposit - - 7,000 Customer list 25,000 350,000 - License - - 150,000 Goodwill - - 149,500 Purchase price $ 25,000 $ 350,000 $ 396,500

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Sep. 30, 2019
INCOME TAXES
Provision for refundable federal income tax	2019 2018 Deferred income tax asset attributed to: Current operations $ 43,368 $ 42,143 Less: Change in valuation allowance (43,368 ) (42,143 ) Net refundable amount $ - $ -
Composition of the Company's deferred tax assets	September 30, 2019 Sept. 30, 2018 Income tax operating loss carryforward $ 3,282,991 $ 3,076,475 Statutory federal income tax rate 21 % 21 % Effective income rate 0 % 0 % Deferred tax assets: Net operating loss carryforward $ 615,928 $ 572,560 Amortization of intangible assets 73,500 73,500 Total deferred tax assets 689,428 646,060 Less: valuation allowance (689,428 ) (646,060 ) Net deferred tax asset - -

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Sep. 30, 2019
COMMITMENTS AND CONTINGENCIES
Schedule of future minimum annual payments under operating lease agreements	2020 through 2022 – three years - $76,176 annually $ 228,528 2023 19,044 $ 247,572

ORGANIZATION AND BASIS OF PRE_2

ORGANIZATION AND BASIS OF PRESENTATION (Details Narrative) - USD ($)	Apr. 07, 2016	Aug. 26, 2016	May 22, 2016
Name of acquired entity		Easy Disposal, Inc.
Membership interest	$ 25,000
Percentage of membership interest purchased	100.00%
Exchange of common stock, shares		50,000
Aggregate amount of assets		$ 396,500
Share price		$ 2.19
Integrated [Member]
Name of acquired entity			Integrated Waste Transportation Services, Inc.
Percentage of membership interest purchased			100.00%
Exchange of common stock, shares			50,000
Share price			$ 1
Exchange of common stock, amount			$ 300,000

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Allowance for doubtful accounts	$ 0	$ 0
Goodwill	$ 149,500	$ 149,500
Description of tax position recognized	Greater than 50% likely of being realized on examination.
Convertible shares included in diluted weighted average shares outstanding		1,958,642

EQUIPMENT (Details)

EQUIPMENT (Details) - USD ($)	Sep. 30, 2019	Sep. 30, 2018
EQUIPMENT
Equipment, gross	$ 92,200	$ 92,200
Less accumulated depreciation	(55,500)	(37,500)
Equipment, net	$ 36,700	$ 54,700

EQUIPMENT (Details Narrative)

EQUIPMENT (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
EQUIPMENT
Depreciation expense	$ 18,000	$ 18,000

INTANGIBLE ASSETS (Details)

INTANGIBLE ASSETS (Details) - USD ($)	Sep. 30, 2019	Sep. 30, 2018
Intangible assets, gross	$ 525,000	$ 525,000
Less accumulated amortization	(375,000)	(375,000)
Intangible assets, net	150,000	150,000
Customer Lists [Member]
Intangible assets, gross	375,000	375,000
Licenses [Member]
Intangible assets, gross	$ 150,000	$ 150,000

INTANGIBLE ASSETS (Details Narr

INTANGIBLE ASSETS (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Amortization expense	$ 0	$ 122,917
Customer Lists [Member]
Amortization period	24 months

ASSET HELD FOR SALE (Details Na

ASSET HELD FOR SALE (Details Narrative)	Apr. 14, 2015USD ($)integer	Sep. 30, 2015integer	Sep. 30, 2015USD ($)
Impairment charge from discontinued operation | $			$ 80,000
Number of producing oil and gas properties | integer		2
Alberta Canada [Member]
Number of producing oil and gas properties | integer	2
Acquisition of oil and gas properties | $	$ 80,000

CONVERTIBLE DEBENTURES RELATE_2

CONVERTIBLE DEBENTURES RELATED PARTY (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2015	Mar. 06, 2020	Feb. 23, 2015	Jan. 15, 2015
CONVERTIBLE DEBENTURES RELATED PARTY (Details Narrative)
Convertible debentures	$ 554,396	$ 241,896		$ 95,000	$ 75,754	$ 75,754
Conversion price interest					$ 0.15	$ 0.35
Convertible Debentures And Notes Payable- Related Parties Advance further					$ 150,000
Convertible Debentures And Notes Payable- Related Parties Advance					$ 149,142
Closing price discount					15.00%
Additional advance from shareholder					$ 50,000
Due to related party					50,000
Fair value of the embedded debt derivative					$ 75,754
Fair value of the embedded debt derivative dividend yield	0.00%
Fair value of the embedded debt derivative expected volatility	375.28%
Fair value of the embedded debt derivative weighted average risk-free interest rate	1.75%
Fair value of the embedded debt derivative, expected life	1 year
Fair value of the embedded debt derivative common stock price	$ 0.05
Fair value of the embedded debt derivative estimated fair value of the Company's common stock	$ 42,787
Increase (Decrease) in fair value of derivative liability	29,295	2,612,064
Beneficial conversion amount			$ 149,142
Convertible debentures, related party	$ 241,896	$ 241,896

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)

Mar. 06, 2020

Apr. 06, 2017

Aug. 29, 2019

Sep. 30, 2019

Jul. 30, 2017

Aug. 26, 2016

Aug. 16, 2016

Apr. 04, 2016

Dec. 29, 2015

Apr. 02, 2015

Feb. 23, 2015

Jan. 15, 2015

Jun. 02, 2014

Maturity date

May 29, 2020

Principal amount

$ 5,000

Remaining balancr, unrelated parties

295,000

Note payable

$ 50,000

$ 300,000

$ 17,000

$ 29,000

$ 17,500

Interest rate

10.00%

10.00%

10.00%

10.00%

10.00%

6.00%

Convertible debenture

$ 95,000

$ 75,000

Conversion price , description

The lowest closing share price during the 20 preceding days ending on the note date or (b) 60% of the lowest closing share price during the 20 preceding days prior to conversion.

Fair value of derivative liability

$ 98,407

Expected life

6 months

Volatility rate

299.43%

Weighted average risk-free interest rate

1.83%

Fair value of price per share

$ 0.05

Divident yield rate

0.00%

Conversion rate

$ 0.15

$ 0.35

Ahbau Lake mining property [Member]

Note payable

$ 81,989

Interest rate

10.00%

Ahbau Lake mining property [Member] | Notes Payable [Member]

Debt conversion converted amount, Principal

$ 81,989

Debt conversion converted amount, Accrued interest

$ 23,242

Debt conversion converted instrument, Shares issued

152,509

Alberta oil and gas property [Member]

Note payable

$ 60,000

Interest rate

9.00%

Alberta oil and gas property [Member] | Notes Payable [Member]

Debt conversion converted amount, Principal

$ 60,000

Debt conversion converted amount, Accrued interest

$ 8,107

Debt conversion converted instrument, Shares issued

98,705

November 8, 2018 [Member]

Interest rate

10.00%

Convertible debenture

$ 25,000

Fair value of derivative liability

$ 13,177

Expected life

2 years

Volatility rate

319.90%

Weighted average risk-free interest rate

1.56%

Fair value of price per share

$ 0.05

Divident yield rate

0.00%

Maturity date, description

With an August 8, 2019 maturity date that was extended to September 30, 2021

Conversion rate

$ 0.10

April 4, 2019 [Member]

Interest rate

10.00%

Convertible debenture

$ 45,000

Fair value of derivative liability

$ 3,960

Expected life

2 years

Volatility rate

308.60%

Weighted average risk-free interest rate

1.83%

Fair value of price per share

$ 0.05

Divident yield rate

0.00%

Maturity date, description

With a December 15, 2019 maturity date that was extended to September 30, 2021

Conversion rate

$ 0.15

August 29, 2019 [Member]

Interest rate

10.00%

Convertible debenture

$ 75,000

Conversion price , description

The lowest closing share price during the 20 preceding days ending on the note date or (b) 60% of the lowest closing share price during the 20 preceding days prior to conversion.

Fair value of derivative liability

$ 52,005

Expected life

2 years

Volatility rate

299.43%

Weighted average risk-free interest rate

1.83%

Fair value of price per share

$ 0.05

Divident yield rate

0.00%

Maturity date, description

With a May 29, 2020 maturity date that was extended to September 30, 2021

ADVANCES RELATED PARTIES (Detai

ADVANCES RELATED PARTIES (Details Narrative) - USD ($)	Sep. 30, 2019	Sep. 30, 2018
ADVANCES RELATED PARTIES
Advances - related parties	$ 97,621	$ 80,046

DERIVATIVE INSTRUMENTS (Details

DERIVATIVE INSTRUMENTS (Details) - USD ($)	Sep. 30, 2019	Sep. 30, 2018
Derivative liabilities	$ 210,336	$ 72,082
Level 1 [Member]
Derivative liabilities	0	0
Level 2 [Member]
Derivative liabilities	0	0
Level 3 [Member]
Derivative liabilities	$ 210,336	$ 72,082

DERIVATIVE INSTRUMENTS (Detai_2

DERIVATIVE INSTRUMENTS (Details 1) - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
DERIVATIVE INSTRUMENTS
Fair value of derivatives, Beginning	$ 72,082	$ 2,684,146
Change in fair value of derivative liability- loss (gain)	(18,972)	(2,612,064)
Derivative value charged to note payable discount	157,226
Fair value of derivatives, Ending	$ 210,336	$ 72,082

EARNINGS (LOSS) PER SHARE (Deta

EARNINGS (LOSS) PER SHARE (Details Narrative) - shares	Sep. 30, 2019	Sep. 30, 2018
EARNINGS (LOSS) PER SHARE
Increase in common stock shares outstanding upon conversion of debentures	5,553,130	1,958,642

ACQUISITIONS (Details)

ACQUISITIONS (Details)	12 Months Ended
	Sep. 30, 2019USD ($)
Easy [Member]
Furniture and equipment	$ 90,000
Deposit	7,000
Customer list	0
License	150,000
Goodwill	149,500
Purchase price	396,500
Integrated [Member]
Furniture and equipment	0
Deposit	0
Customer list	350,000
License	0
Goodwill	0
Purchase price	350,000
Creative [Member]
Furniture and equipment	0
Deposit	0
Customer list	25,000
License	0
Goodwill	0
Purchase price	$ 25,000

ACQUISITIONS (Details Narrative

ACQUISITIONS (Details Narrative) - USD ($)	1 Months Ended
	Aug. 26, 2016	May 22, 2016	Sep. 30, 2019	Sep. 30, 2018	Apr. 07, 2016
Exchange of common stock, shares	50,000
Common stock amount			$ 6,016	$ 6,016
Aggregate amount of assets	$ 396,500
Easy [Member]
Common stock price per share	$ 2.19
Exchange of common stock, shares	50,000
Common stock amount	$ 287,000
Aggregate amount of assets	$ 396,500
Integrated [Member]
Acquired equity percentage		100.00%
Common stock price per share		$ 1
Exchange of common stock, shares		50,000
Exchange of common stock, amount		$ 300,000
Creative [Member]
Membership percentage					100.00%
Membership amount					$ 25,000

EQUITY (Details Narrative)

EQUITY (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2016
EQUITY
Increase in common stock value	$ 5
Common stock issued for cash	5,000
Common stock shares balance	5,038
Restated Shares of common stock issued and outstanding		5,038
Number of shares	38
Decrease in additional paid in capital	$ 5

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Deferred tax asset attributable to:
Current operations	$ 43,368	$ 42,143
Less: Change in valuation allowance	(43,368)	(42,143)
Net refundable amount	$ 0	$ 0

INCOME TAXES (Details 1)

INCOME TAXES (Details 1) - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
INCOME TAXES
Income tax operating loss carry-forward	$ 3,282,991	$ 3,076,475
Statutory federal income tax rate	21.00%	21.00%
Effective income tax rate	0.00%	0.00%
Net operating loss carryforward	$ 615,928	$ 572,560
Amortization of intangible assets	73,500	73,500
Total deferred tax assets	689,428	646,060
Less: Valuation allowance	(689,428)	(646,060)
Net deferred tax assets	$ 0	$ 0

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2014
INCOME TAXES
Statutory federal income tax rate	21.00%	21.00%
Net operating loss carry-forward	$ 3,283,000
Unused operating loss carry-forward	3,076,000
Net operating loss carry-forward indefinitely	$ 207,000
Net operating loss carry forwards, expiration	expires between 2026 and 2039
Issuance of common shares			2,532,054

DISCONTINUED OPERATIONS (Detail

DISCONTINUED OPERATIONS (Details Narrative)	1 Months Ended
	Sep. 30, 2015integer
DISCONTINUED OPERATIONS
Number of oil and gas properties written-off	2

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details)	Sep. 30, 2019USD ($)
Future minimum annual payments under operating lease :
2020	$ 76,176
2021	76,176
2022	76,176
2023	19,044
Total	$ 247,572

COMMITMENTS AND CONTINGENCIES_3

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Jan. 31, 2018	Jan. 31, 2017	Sep. 16, 2019	Mar. 31, 2018	Aug. 02, 2017
Oerating lease expiry date	Jan. 31, 2018
Base monthly rent and sales tax	$ 2,420	$ 6,348	$ 4,850	$ 4,650
Rent expense	$ 110,661	$ 102,543
Renewal option			5 years	5 years
Membership Purchase Agreement [Member] | Florida based Limited Liability Company [Member]
Business acquisition, Membership interests							100.00%
Membership interests, Purchase price					$ 300,000		$ 2,600,000
Business acquisition, Non-refundable deposits							50,000
Business acquisition, Non-refundable deposits forfeited					50,000	$ 50,000
Business acquisition, amount due at closing					$ 50,000		943,371
Business acquisition, Loan payable amount							$ 1,600,000

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Mar. 06, 2020	Apr. 16, 2020	Jan. 01, 2020	Aug. 29, 2019	Jun. 15, 2020	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2018	Feb. 23, 2015	Jan. 15, 2015
Forfeited, amount			$ 50,000
Repayments terms	$ 183,000
Convertible debentures	95,000						$ 554,396	$ 241,896	$ 75,754	$ 75,754
Maturity date				May 29, 2020
Issuance of shares of common stock							5,000
Subsequent Event [Member]
Convertible debentures	75,000
Debt settlement	$ 95,000
Maturity date	May 29, 2020
Issuance of shares of common stock		10,000
Decline in revenue, amount					$ 74,000
Decline in revenue, percentage						36.00%