Creative Waste Solutions (CWSS) 10-Q 30 Jul 21 2020 Q1 Quarterly report Financial data

Cover

Cover - shares	3 Months Ended
	Dec. 31, 2019	Jul. 27, 2021
Cover [Abstract]
Entity Registrant Name	Creative Waste Solutions, Inc.
Entity Central Index Key	0001385329
Document Type	10-Q
Amendment Flag	false
Current Fiscal Year End Date	--09-30
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Current Reporting Status	No
Document Period End Date	Dec. 31, 2019
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2020
Entity Common Stock Shares Outstanding		6,025,974
Document Quarterly Report	true
Document Transition Report	false
Entity Interactive Data Current	Yes

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2019	Sep. 30, 2019
Current assets -
Cash	$ 0	$ 393
Accounts receivable, net	0	0
Total current assets	0	393
Deposits	57,000	57,000
Equipment, net	32,200	36,700
Intangible assets, net	150,000	150,000
Goodwill	149,500	149,500
Total assets	388,700	393,593
Current liabilities -
Accounts payable and accrued liabilities	174,182	176,564
Convertible debentures and notes payable, related parties	554,396	554,396
Convertible debentures, net of discount	132,745	79,830
Notes payable	79,000	79,000
Advances-related parties	139,173	97,621
Derivative liability	86,643	210,336
Total current liabilities	1,166,139	1,197,747
Total liabilities	1,166,139	1,197,747
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	6,016	6,016
Additional-paid in capital	3,011,608	3,011,608
Accumulated deficit	(3,795,063)	(3,821,778)
Total stockholders' deficit	(777,439)	(804,154)
Total liabilities and stockholders' deficit	$ 388,700	$ 393,593

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2019	Sep. 30, 2019
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 UNAUDITED - USD ($)	3 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
CONSOLIDATED STATEMENTS OF OPERATIONS UNAUDITED
Sales	$ 5,451	$ 78,119
Cost of goods sold	5,342	48,011
Gross profit	109	30,108
Operating expenses:
General and administrative	38,627	55,596
Loss from operations	(38,518)	(25,488)
Other income (expenses):
Gain on derivative liability	123,693	52,166
Interest expense	(58,460)	(4,526)
Total other income	65,233	47,640
Net income	$ 26,715	$ 22,152
Basic earnings per common share
Net income	$ 0	$ 0
Diluted earnings per common share
Net income	$ 0	$ 0
Basic weighted average shares outstanding	6,015,974	6,015,974
Diluted weighted average shares outstanding	12,745,461	8,229,654

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS UNAUDITED - USD ($)	3 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
CASH FLOW FROM OPERATING ACTIVITIES
Net income	$ 26,715	$ 22,152
Adjustments to reconcile net income to net cash provided (used in) operating activities:
(Gain) in fair value of derivative liability	(123,693)	(52,166)
Depreciation and amortization	57,415	8,656
Changes in operating assets and liabilities
Accounts receivable	0	7,974
Accounts payable and accrued liabilities	(2,382)	(16,693)
NET CASH (USED IN) OPERATING ACTIVITIES	(41,945)	(30,077)
CASH FLOW FROM INVESTING ACTIVITIES
Purchase of fixed assets	0	0
NET CASH USED IN INVESTING ACTIVITIES	0	0
CASH FLOW FROM FINANCING ACTIVITIES
Convertible debentures	0	25,000
Advances from related parties	41,552	2,800
NET CASH PROVIDED BY FINANCING ACTIVITIES	41,552	27,800
Net (decrease) in cash	(393)	(2,277)
Cash, beginning of period	393	3,132
Cash, end of period	0	855
SUPPLEMENTAL CASH FLOWS INFORMATION
Interest paid	0	0
Income taxes paid	$ 0	$ 0

ORGANIZATION AND BASIS OF PRESE

ORGANIZATION AND BASIS OF PRESENTATION	3 Months Ended
	Dec. 31, 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 $1.00 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	3 Months Ended
	Dec. 31, 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 unaudited interim 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), and should be read in conjunction with the audited financial statements and notes thereto contained in the Company’s September 30, 2019 Annual Report filed with the SEC on Form 10-K. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the interim periods presented have been reflected herein. The results of operations for interim periods are not necessarily indicative of the results to be expected for the full year. Notes to the financial statements which would substantially duplicate the disclosure contained in the audited financial statements for the most recent fiscal year ended September 30, 2019 as reported on Form 10-K, have been omitted. 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 December 31, 2019 and September 30, 2019, the Company did not have any accounts receivable. 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 is 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. 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), during our fiscal year ending September 30, 2022. No other new accounting pronouncements were issued during the three months ended December 31, 2019 that we expect will have a material effect on the Company’s fiscal year 2020 consolidated financial statements.

EQUIPMENT

EQUIPMENT	3 Months Ended
	Dec. 31, 2019
EQUIPMENT
NOTE 3 - EQUIPMENT	Equipment at December 31, 2019 and September 30, 2019 consisted of the following: Dec. 31 Sept. 30 Equipment 92,200 $ 92,200 92,200 92,200 Less accumulated depreciation (60,000 ) (55,500 ) Equipment, net $ 32,000 $ 36,700 Depreciation expense for the three months ended December 31, 2019 and 2018 was $4,500 and $4,500, respectively.

INTANGIBLE ASSETS

INTANGIBLE ASSETS	3 Months Ended
	Dec. 31, 2019
INTANGIBLE ASSETS
NOTE 4 - INTANGIBLE ASSETS	Intangible assets at December 31, 2019 and September 30, 2019 consisted of the following: Dec. 31 Sept. 30 Customer lists $ 375,000 $ 375,000 Licenses 150,000 150,000 Less accumulated amortization (375,000 ) (375,000 ) Intangible assets, net $ 150,000 $ 150,000 The customer lists were amortized over 24 months and were fully amortized as of June 30, 2018. Amortization expense for the three months ended December 31, 2019 and 2018 was $-0- and $-0-, respectively.

CONVERTIBLE DEBENTURES RELATED

CONVERTIBLE DEBENTURES RELATED PARTY AND UNRELATED PARTIES	3 Months Ended
	Dec. 31, 2019
CONVERTIBLE DEBENTURES RELATED PARTY AND UNRELATED PARTIES
NOTE 5 - CONVERTIBLE DEBENTURES - RELATED PARTY AND UNRELATED PARTIES	Related Party On January 15, 2015, the Company amended the convertible debenture of a shareholder, with a principal balance of $75,754, 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, the aforementioned shareholder holding a debenture with a principal balance of $75,754 made demand for payment of the total amounts owed including interest. The Company was not able to pay the outstanding balances. The Company and the shareholder came to an agreement that the shareholder could convert his $75,754 convertible note payable and accrued interest at $0.15 per share. 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 derivative at December 31, 2019 was determined using the Black Scholes method based on the following assumptions: (1) dividend yield of 0%, (2) expected volatility of 375%, (3) weighted average risk-free interest rate of 1.55%, (4) expected term of one year, and (5) estimated fair value of the Company’s common stock is $0.02. The fair value as of December 31, 2019 and September 30, 2019 was $12,282 and $42,787, respectively. During the three months ended December 31, 2019 and 2018 the decrease in fair value was $30,507 and $52,166, respectively, which is included in other income in the statement of operations. As of December 31, 2019 and September 30, 2019, the principal amount due under the convertible debenture to the shareholder was $75,754 and $75,754, respectively. As of December 31, 2019 and September 30, 2019, the accrued interest due under the convertible debenture to the shareholder was $69,656 and $69,656, respectively. Effective September 30, 2018 the shareholder agreed that there will be no further accrual of interest on the debt instrument referred to above. Unrelated Parties 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. 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. The imbedded conversion feature has been recorded as a derivative liability valued using the Black Scholes method using the following assumptions: (1) dividend yield of 0%, (2) expected volatility of 320%, (3) weighted average risk-free interest rate of 1.58%, (4) expected term twenty-one months, and (5) estimated fair value of the Company’s common stock is $0.02. The fair value on the issuance date was $21,407 which was recorded as a discount to the note payable and was fully amortized as of September 30, 2019. The fair value on December 31, 2019 and September 30, 2019 is $5,187 and $13,177, respectively. During the three months ended December 31, 2019 and 2018 the decrease in fair value was $7,990 and $12,965, respectively, which is included as other income in the statement of operations. The amortization of the note discount for the quarter ended December 31, 2019 and 2018 was $0 and $4,156, respectively, and is shown as interest expense in the statement of operations. At December 31, 2019 and September 30, 2019, the principal balance of the convertible debenture was $25,000 and $25,000, respectively, and the balance of accrued interest payable was $2,870 and $2,240, respectively. 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. 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. The imbedded conversion feature has been recorded as a derivative liability valued using the Black Scholes method using the following assumptions: (1) dividend yield of 0%, (2) expected volatility of 309%, (3) weighted average risk-free interest rate of 1.58%, (4) expected term of twenty-one months, and (5) estimated fair value of the Company’s common stock is $0.02. The fair value on the issuance date was $9,819 which was recorded as a discount to the note payable and was fully amortized as of December 31, 2019. The fair value on December 31, 2019 was $5,921. During the three months ended December 31, 2019 the increase in fair value was $1,961, which is included as a reduction in other income in the statement of operations. The amortization of the note discount for the quarter ended December 31, 2019 was $2,915, and is shown as interest expense in the statement of operations. At December 31, 2019 and September 30, 2019, the principal balance of the convertible debenture, net of discount, was $45,000 and $42,085, respectively, and the balance of accrued interest payable was $3,353 and $2,219, respectively. 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 January 12, 2021. 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. The embedded conversion feature has been recorded as a derivative liability using the Black Scholes method using the following assumptions: (1) dividend yield of 0%, (2) expected volatility of 299%, (3) weighted average risk-free interest rate of 1.59%, (4) expected life of five months, (5) estimated fair value of the Company’s common stock is $0.02. The fair value on the issuance date was $129,650, since the fair value exceeded the note’s principal amount, $75,000 was recorded as a discount to the note payable and is being amortized over nine months. The fair value on December 31, 2019 is $48,960. During the three months ended December 31, 2019 the decrease in fair value was $49,447 which is included as other income in the statement of operations. The amortization of the note discount for the quarter ended December 31, 2019 was $25,000, and is shown as interest expense in the statement of operations. At December 31, 2019 and September 30, 2019, the principal balance of the convertible debenture, net of discount, was $33,333 and $8,333, respectively, and the balance of accrued interest payable was $2,568 and $678, respectively. This note payable was paid prior to maturity on March 6, 2020 and is disclosed as a subsequent event. 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, the note was funded on September 11, 2019. 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. The embedded conversion feature has been recorded as a derivative liability using the Black Scholes method using the following assumptions: (1) dividend yield of 0%, (2) expected volatility of 299%, (3) weighted average risk-free interest rate of 1.59%, (4) expected life of five months, (5) estimated fair value of the Company’s common stock is $0.02. The fair value on the issuance date was $101,078, since the fair value exceeded the note’s principal amount, $75,000 was recorded as a discount to the note payable and is being amortized over eight and one-half months. The fair value on December 31, 2019 was $14,295. During the three months ended December 31, 2019 the decrease in fair value was $37,710 which is included as other income in the statement of operations. The amortization of the note discount for the quarter ended December 31, 2019 was $26,471, and is shown as interest expense in the statement of operations. At December 31, 2019 and September 30, 2019, the principal balance of the convertible debenture, net of discount, was $30,882 and $4,411, respectively, and the balance of accrued interest payable was $2,203 and $313, respectively.

NOTES PAYABLE RELATED PARTIES A

NOTES PAYABLE RELATED PARTIES AND UNRELATED PARTY	3 Months Ended
	Dec. 31, 2019
NOTES PAYABLE RELATED PARTIES AND UNRELATED PARTY
NOTE 6 - NOTES PAYABLE - RELATED PARTIES AND UNRELATED PARTY	Related Parties On December 29, 2015, the Company issued a $17,500, 6% annual interest, demand note payable to an unrelated party that is payable upon demand. The note holder agreed to the cessation of accrued interest as of September 30, 2018. During the year ended December 31, 2019, a shareholder of the Company purchased the note payable from the unrelated party. At December 31, 2019 and September 30, 2019, the principal balance of the note payable is $17,500 and $17,500, respectively, and the balance of accrued interest payable was $2,895 and $2,895, respectively. On August 16, 2016, the Company issued a $17,000, 10% annual interest, demand note payable to a shareholder. The shareholder agreed to the cessation of accrued interest as of September 30, 2018. At December 31, 2019 and September 30, 2019, the principal balance of the note payable was $17,000 and $17,000, respectively, and the balance of accrued interest payable was $3,152 and $3,152, respectively. On August 26, 2016, the Company issued two demand notes payable to an unrelated party totaling $300,000 ($175,000 and $125,000) that bear annual interest at 10%. The proceeds of the note were used to purchase Easy (see Note 1). The note holder agreed to the cessation of accrued interest as of September 30, 2018. During the year ended December 31, 2019, a shareholder of the Company purchased the notes payable from the unrelated party and the Company made a $5,000 principal payment, accordingly, the aggregate principal balance of the note payables at December 31, 2019 and September 30, 2019 was $295,000 and $295,000, respectively, and the aggregate balance of accrued interest payable was $62,916 and $62,916, respectively. Unrelated Party On April 4, 2016 and July 30, 2017, the Company issued demand notes payable of $29,000 and $50,000, respectively, to an unrelated party. The notes bear annual interest of 10% The note holder agreed to the cessation of accrued interest as of September 30, 2018. At December 31, 2019 and September 30, 2019, the aggregate principal balance of the notes payable was $79,000 and $79,000, respectively, and the aggregate balance of accrued interest payable was $13,082 and $13,082, respectively.

ADVANCES RELATED PARTIES

ADVANCES RELATED PARTIES	3 Months Ended
	Dec. 31, 2019
ADVANCES RELATED PARTIES
NOTE 7 - ADVANCES - RELATED PARTIES	The Company has received numerous advances from two shareholders, one of which is a Company officer, totaling $288,315 and $233,317 as of December 31, 2019 and September 30, 2019, respectively. The advances are unsecured, do not have a maturity term and carry no interest rate.

DERIVATIVE INSTRUMENTS

DERIVATIVE INSTRUMENTS	3 Months Ended
	Dec. 31, 2019
DERIVATIVE INSTRUMENTS
NOTE 8 - DERIVATIVE INSTRUMENTS	On February 23, 2015, the Company changed the conversion features on a convertible instrument that require liability classification under ASC 815 “Derivatives and Hedging”. The instruments is measured at fair value at the end of each reporting period. (See Note 7). As defined in FASB ASC 820 “Fair Value Measurement”, 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 value of its common stock 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 December 31, 2019 and September 30, 2019: Recurring Fair Value Measures Level 1 Level 2 Level 3 Total Derivative liabilities at December 31, 2019 $ - $ - $ 86,643 $ 86,643 Derivative liabilities at September 30, 2019 $ - $ - $ 210,336 $ 210,336 The following table represents the change in the fair value of the derivative liabilities during the three months ended December 31, 2019 and 2018: Fair value of derivatives, September 30, 2018 $ 72,082 Derivative value-convertible note on issuance date, note discount item 21,407 Change in fair value of derivative liability – gain (52,166 ) Fair value of derivatives, December 31, 2018 41,323 Fair value of derivatives, September 30, 2019 210,336 Change in fair value of derivative liability – gain (123,693 ) Fair value of derivatives, December 31, 2019 $ 86,643

EARNINGS (LOSS) PER SHARE

EARNINGS (LOSS) PER SHARE	3 Months Ended
	Dec. 31, 2019
EARNINGS (LOSS) PER SHARE
NOTE 9 - 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 weighted average common shares outstanding assuming conversion of the convertible debentures as of December 31, 2019 and 2018 would result in an increase of approximately 6,729,487 and 2,213,680 shares, respectively.

EQUITY AND RECONCILIATION OF CH

EQUITY AND RECONCILIATION OF CHANGES IN STOCKHOLDERS DEFICIT	3 Months Ended
	Dec. 31, 2019
EQUITY AND RECONCILIATION OF CHANGES IN STOCKHOLDERS DEFICIT
NOTE 10 - EQUITY AND RECONCILIATION OF CHANGES IN STOCKHOLDERS' DEFICIT	During the three months ended December 31, 2019 and 2018, the Company did not issue any shares of common stock and there was no change in additional paid-in capital. Stockholders’ Deficit – Three months ended December 31, 2019: Stockholders’ deficit – September 30, 2019 $ (804,154 ) Net income – three months ended December 31, 2019 26,715 Stockholders’ deficit – December 31, 2019 $ (777,439 ) Stockholders’ Deficit – Three months ended December 31, 2018: Stockholders’ deficit – September 30, 2018 $ (613,844 ) Net income – three months ended December 31, 2018 22,152 Stockholders’ deficit – December 31, 2018 $ (591,692 )

INCOME TAXES

INCOME TAXES	3 Months Ended
	Dec. 31, 2019
INCOME TAXES
NOTE 11 - INCOME TAXES	The Company has losses carried forward for income tax purposes through December 31, 2019. There are no current or deferred tax expenses for the three months ended December 31, 2019 and 2018 due to the Company’s tax loss position. The Company had 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 three months ended December 31, 2019 and 2018 consists of the following: 2019 2018 Deferred income tax asset attributed to: Current operations $ 20,364 $ 6,303 Less: Change in valuation allowance 20,364 (6,303 ) Net refundable amount $ - $ - The composition of the Company’s deferred tax assets as at December 31, 2019 and September 30, 2019 are as follows: December 31, 2019 Sept. 30, 2019 Income tax operating loss carryforward $ 3,379,962 $ 3,282,991 Statutory federal income tax rate 21 % 21 % Effective income rate 0 % 0 % Deferred tax assets: Net operating loss carryforward $ 636,292 $ 615,928 Amortization of intangible assets 73,500 73,500 Total deferred tax assets 709,792 689,428 Less: valuation allowance (709,792 ) (689,428 ) Net deferred tax asset - - The potential income tax benefit of these losses has been offset by a full valuation allowance. As of December 31, 2019, the Company has an unused net operating loss carry-forward balance of approximately $3,380,000 that is available to offset future taxable income. Of the unused net operating loss carry-forward balance, $3,076,475 expires between 2026 and 2039 and $283,196 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. Management intends to file the past due income tax returns during the fiscal year ending September 30, 2021.

DISCONTINUED OPERATIONS

DISCONTINUED OPERATIONS	3 Months Ended
	Dec. 31, 2019
DISCONTINUED OPERATIONS
NOTE 12 - DISCONTINUED OPERATIONS	Prior to the waste transfer station business acquisitions referred to in Note 1, 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. 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	3 Months Ended
	Dec. 31, 2019
COMMITMENTS AND CONTINGENCIES
NOTE 13 - COMMITMENTS AND CONTINGENCIES	Lease The Company leases operations facility located in Hollywood, FL under a long-term operating lease expiring on January 31, 2023. The lease was acquired with the acquisition of Easy. Upon the exercise of the five-year renewal option, effective February 1, 2018, the monthly base rent increased to $6,000 with annual increases of 4% plus sales tax and utilities. Rent expense was $27,540 and $26,034 for the three months ended December 31, 2019 and 2018, respectively, which includes monthly rent of $2,450 and $2,330, respectively, for administrative offices which are leased on a month to month basis. As of December 31, 2019, future minimum annual payments, including sales tax, under an operating lease agreement for fiscal year ending September 30 are as follows: 2020 $ 61,937 2021 85,149 2022 88,555 2023 29,902 Totals $ 265,543 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. The deposit is shown on the balance sheet in the “Deposits” category.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Dec. 31, 2019
SUBSEQUENT EVENTS
NOTE 14 - 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 issued and has determined that there are no material subsequent events that would require an adjustment to the financial statements. The following subsequent events disclosures are shown below. On January 1, 2020, the Company forfeited a $50,000 real estate deposit (see Note 14). On March 3, 2020 and through March 6, 2020, without any formal repayment terms, $183,000 was advanced to the Company by a shareholder. 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 liquidate 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 37% 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. Due to this delinquency, our shares of common stock were delisted from the Over the Counter (OTC) Market. Our common stock is traded on the Expert Market which is a private market to serve broker-dealer pricing and best execution needs in securities that are restricted from public quoting or trading.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Dec. 31, 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 unaudited interim 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), and should be read in conjunction with the audited financial statements and notes thereto contained in the Company’s September 30, 2019 Annual Report filed with the SEC on Form 10-K. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the interim periods presented have been reflected herein. The results of operations for interim periods are not necessarily indicative of the results to be expected for the full year. Notes to the financial statements which would substantially duplicate the disclosure contained in the audited financial statements for the most recent fiscal year ended September 30, 2019 as reported on Form 10-K, have been omitted.
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 December 31, 2019 and September 30, 2019, the Company did not have any accounts receivable.
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 is 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.
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), during our fiscal year ending September 30, 2022. No other new accounting pronouncements were issued during the three months ended December 31, 2019 that we expect will have a material effect on the Company’s fiscal year 2020 consolidated financial statements.

EQUIPMENT (Tables)

EQUIPMENT (Tables)	3 Months Ended
	Dec. 31, 2019
EQUIPMENT
Schedule of equipment	Dec. 31 Sept. 30 Equipment 92,200 $ 92,200 92,200 92,200 Less accumulated depreciation (60,000 ) (55,500 ) Equipment, net $ 32,000 $ 36,700

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	3 Months Ended
	Dec. 31, 2019
INTANGIBLE ASSETS
Schedule of intangible assets	Dec. 31 Sept. 30 Customer lists $ 375,000 $ 375,000 Licenses 150,000 150,000 Less accumulated amortization (375,000 ) (375,000 ) Intangible assets, net $ 150,000 $ 150,000

DERIVATIVE INSTRUMENTS (Tables)

DERIVATIVE INSTRUMENTS (Tables)	3 Months Ended
	Dec. 31, 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 at December 31, 2019 $ - $ - $ 86,643 $ 86,643 Derivative liabilities at September 30, 2019 $ - $ - $ 210,336 $ 210,336
Change in the fair value of the derivative liabilities	Fair value of derivatives, September 30, 2018 $ 72,082 Derivative value-convertible note on issuance date, note discount item 21,407 Change in fair value of derivative liability – gain (52,166 ) Fair value of derivatives, December 31, 2018 41,323 Fair value of derivatives, September 30, 2019 210,336 Change in fair value of derivative liability – gain (123,693 ) Fair value of derivatives, December 31, 2019 $ 86,643

EQUITY AND RECONCILIATION OF _2

EQUITY AND RECONCILIATION OF CHANGES IN STOCKHOLDERS DEFICIT (Tables)	3 Months Ended
	Dec. 31, 2019
EQUITY AND RECONCILIATION OF CHANGES IN STOCKHOLDERS DEFICIT (Tables)
Schedule of common stock	Stockholders’ Deficit – Three months ended December 31, 2019: Stockholders’ deficit – September 30, 2019 $ (804,154 ) Net income – three months ended December 31, 2019 26,715 Stockholders’ deficit – December 31, 2019 $ (777,439 ) Stockholders’ Deficit – Three months ended December 31, 2018: Stockholders’ deficit – September 30, 2018 $ (613,844 ) Net income – three months ended December 31, 2018 22,152 Stockholders’ deficit – December 31, 2018 $ (591,692 )

INCOME TAXES (Tables)

INCOME TAXES (Tables)	3 Months Ended
	Dec. 31, 2019
INCOME TAXES
Provision for refundable federal income tax	2019 2018 Deferred income tax asset attributed to: Current operations $ 20,364 $ 6,303 Less: Change in valuation allowance 20,364 (6,303 ) Net refundable amount $ - $ -
Composition of the Company's deferred tax assets	December 31, 2019 Sept. 30, 2019 Income tax operating loss carryforward $ 3,379,962 $ 3,282,991 Statutory federal income tax rate 21 % 21 % Effective income rate 0 % 0 % Deferred tax assets: Net operating loss carryforward $ 636,292 $ 615,928 Amortization of intangible assets 73,500 73,500 Total deferred tax assets 709,792 689,428 Less: valuation allowance (709,792 ) (689,428 ) Net deferred tax asset - -

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	3 Months Ended
	Dec. 31, 2019
COMMITMENTS AND CONTINGENCIES
Schedule of future minimum annual payments under operating lease agreements	2020 $ 61,937 2021 85,149 2022 88,555 2023 29,902 Totals $ 265,543

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 ($)	3 Months Ended
	Dec. 31, 2019	Sep. 30, 2019
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Goodwill	$ 149,500	$ 149,500
Description of tax position recognized	Greater than 50% likely of being realized on examination.

EQUIPMENT (Details)

EQUIPMENT (Details) - USD ($)	Dec. 31, 2019	Sep. 30, 2019
EQUIPMENT
Equipment, gross	$ 92,200	$ 92,200
Total Equipment	92,200	92,200
Less accumulated depreciation	(60,000)	(55,500)
Equipment, net	$ 32,200	$ 36,700

EQUIPMENT (Details Narrative)

EQUIPMENT (Details Narrative) - USD ($)	3 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
EQUIPMENT
Depreciation expense	$ 4,500	$ 4,500

INTANGIBLE ASSETS (Details)

INTANGIBLE ASSETS (Details) - USD ($)	Dec. 31, 2019	Sep. 30, 2019
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 ($)	3 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Amortization expense	$ 0	$ 0
Customer Lists [Member]
Amortization period	24 months

CONVERTIBLE DEBENTURES - RELATE

CONVERTIBLE DEBENTURES - RELATED PARTY AND UNRELATED PARTIES (Details Narrative) - USD ($)	Apr. 04, 2019	Nov. 08, 2018	Aug. 29, 2019	Dec. 31, 2019	Dec. 31, 2018	Sep. 30, 2019	Feb. 23, 2015	Jan. 15, 2015
Convertible debentures				$ 75,754		$ 75,754	$ 75,754	$ 75,754
Accured interest				$ 69,656		69,656
Conversion price							$ 0.15	$ 0.35
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				375.00%
Fair value of the embedded debt derivative weighted average risk-free interest rate				1.55%
Fair value of the embedded debt derivative, expected life				1 year
Fair value of the embedded debt derivative common stock price				$ 0.02
Fair value of the embedded debt derivative estimated fair value of the Company's common stock				$ 12,282		42,787
Increase (Decrease) in fair value of derivative liability				30,507	$ 52,166
Unrelated Party [Member]
Accured interest				$ 2,870		2,240
Fair value of the embedded debt derivative dividend yield				0.00%
Fair value of the embedded debt derivative expected volatility				320.00%
Fair value of the embedded debt derivative weighted average risk-free interest rate				1.58%
Fair value of the embedded debt derivative, expected life				21 months
Fair value of the embedded debt derivative common stock price				$ 0.02
Increase (Decrease) in fair value of derivative liability				$ 7,990	12,965
Fair value discount to the note payable						21,407
Convertible debenture		$ 25,000		25,000		25,000
Amortization of the note discount				0	$ 4,156
Fair value amount				5,187		13,177
Bearing interest rate		10.00%
Common stock price per shares		$ 0.10
Maturity date		Sep. 30, 2021
April 4 2019 [Member]
Accured interest				$ 3,353		2,219
Fair value of the embedded debt derivative dividend yield				0.00%
Fair value of the embedded debt derivative expected volatility				309.00%
Fair value of the embedded debt derivative weighted average risk-free interest rate				1.59%
Fair value of the embedded debt derivative, expected life				21 months
Fair value of the embedded debt derivative common stock price				$ 0.02
Increase (Decrease) in fair value of derivative liability				$ 1,961
Fair value discount to the note payable				9,819
Convertible debenture	$ 45,000			45,000		42,085
Amortization of the note discount				2,915
Fair value amount				5,921
Bearing interest rate	10.00%
Common stock price per shares	$ 0.15	$ 0.10
Maturity date	Sep. 30, 2021
August 29 2019 [Member]
Accured interest				$ 2,568		678
Fair value of the embedded debt derivative dividend yield				0.00%
Fair value of the embedded debt derivative expected volatility				299.00%
Fair value of the embedded debt derivative weighted average risk-free interest rate				1.59%
Fair value of the embedded debt derivative, expected life				5 months
Fair value of the embedded debt derivative common stock price				$ 0.02
Fair value of the embedded debt derivative estimated fair value of the Company's common stock				$ 129,650
Increase (Decrease) in fair value of derivative liability				49,447
Convertible debenture			$ 75,000	33,333		8,333
Fair value amount				$ 48,960
Bearing interest rate			10.00%
Maturity date			Jan. 12, 2021
Closing share price description				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.
Interest expense				$ 25,000
August 29 2019 One [Member]
Accured interest				$ 2,203		313
Fair value of the embedded debt derivative dividend yield				0.00%
Fair value of the embedded debt derivative expected volatility				299.00%
Fair value of the embedded debt derivative weighted average risk-free interest rate				1.59%
Fair value of the embedded debt derivative, expected life				5 months
Fair value of the embedded debt derivative common stock price				$ 0.02
Fair value of the embedded debt derivative estimated fair value of the Company's common stock				$ 101,078
Increase (Decrease) in fair value of derivative liability				37,710
Fair value discount to the note payable				75,000
Convertible debenture			$ 75,000	30,882		$ 4,411
Fair value amount				$ 14,295
Bearing interest rate			10.00%
Maturity date			Sep. 30, 2021
Closing share price description				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.
Interest expense				$ 26,471

NOTES PAYABLE - RELATED PARTIES

NOTES PAYABLE - RELATED PARTIES AND UNRELATED PARTY (Details Narrative) - USD ($)	3 Months Ended	12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jul. 30, 2017	Aug. 26, 2016	Aug. 16, 2016	Apr. 04, 2016	Dec. 29, 2015
Note payable principal amount	$ 17,500	$ 17,500
Accrued interest	2,895	2,895
Note payable	79,000	79,000	$ 50,000	$ 300,000	$ 17,000	$ 29,000	$ 17,500
Interest rate			10.00%	10.00%	10.00%	10.00%	6.00%
Notes Payable one [Member]
Note payable				$ 175,000
Notes Payable Two [Member]
Note payable				$ 125,000
Unrelated Party [Member]
Note payable principal amount	79,000	79,000
Accrued interest	13,082	13,082
August 16, 2016 [Member]
Note payable principal amount	17,000	17,000
Accrued interest	3,152	3,152
August 26, 2016 [Member]
Note payable principal amount	295,000	295,000
Accrued interest	62,916	$ 62,916
Notes payable from the unrelated party	$ 5,000

ADVANCES RELATED PARTIES (Detai

ADVANCES RELATED PARTIES (Details Narrative) - USD ($)	Dec. 31, 2019	Sep. 30, 2019
ADVANCES RELATED PARTIES
Advances - related parties	$ 288,315	$ 233,317

DERIVATIVE INSTRUMENTS (Details

DERIVATIVE INSTRUMENTS (Details) - USD ($)	Dec. 31, 2019	Sep. 30, 2019
Derivative liabilities	$ 86,643	$ 210,336
Level 1 [Member]
Derivative liabilities	0	0
Level 2 [Member]
Derivative liabilities	0	0
Level 3 [Member]
Derivative liabilities	$ 86,643	$ 210,336

DERIVATIVE INSTRUMENTS (Detai_2

DERIVATIVE INSTRUMENTS (Details 1) - USD ($)	3 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
DERIVATIVE INSTRUMENTS
Fair value of derivatives, Beginning	$ 210,336	$ 72,082
Derivative value-convertible note on issuance date, note discount item		21,407
Change in fair value of derivative liability- loss (gain)	(123,693)	(52,166)
Fair value of derivatives, Ending	$ 86,643	$ 41,323

EARNINGS (LOSS) PER SHARE (Deta

EARNINGS (LOSS) PER SHARE (Details Narrative) - shares	Dec. 31, 2019	Dec. 31, 2018
EARNINGS (LOSS) PER SHARE
Increase in common stock shares outstanding upon conversion of debentures	6,729,487	2,213,680

EQUITY AND RECONCILIATION OF _3

EQUITY AND RECONCILIATION OF CHANGES IN STOCKHOLDERS DEFICIT (Details) - USD ($)	3 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
EQUITY AND RECONCILIATION OF CHANGES IN STOCKHOLDERS DEFICIT
Stockholders' deficit, Beginning balance	$ (804,154)	$ (613,844)
Net income	26,715	22,152
Stockholders' deficit, Ending balance	$ (777,439)	$ (591,692)

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	3 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Deferred tax asset attributable to:
Current operations	$ 20,364	$ 6,303
Less: Change in valuation allowance	20,364	(6,303)
Net refundable amount	$ 0	$ 0

INCOME TAXES (Details 1)

INCOME TAXES (Details 1) - USD ($)	3 Months Ended	12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019
INCOME TAXES
Income tax operating loss carry-forward	$ 3,379,962	$ 3,282,991
Statutory federal income tax rate	21.00%	21.00%
Effective income tax rate	0.00%	0.00%
Net operating loss carryforward	$ 636,292	$ 615,928
Amortization of intangible assets	73,500	73,500
Total deferred tax assets	709,792	689,428
Less: Valuation allowance	(709,792)	(689,428)
Net deferred tax assets	$ 0	$ 0

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	3 Months Ended	12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Sep. 30, 2014
INCOME TAXES
Statutory federal income tax rate	21.00%	21.00%
Net operating loss carry-forward	$ 3,076,475
Percentage of taxable income	80.00%
Unused operating loss carry-forward	$ 3,380,000
Net operating loss carry-forward indefinitely	$ 283,196
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)	Dec. 31, 2019USD ($)
Future minimum annual payments under operating lease :
2020	$ 61,937
2021	85,149
2022	88,555
2023	29,902
Total	$ 265,543

COMMITMENTS AND CONTINGENCIES_3

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	3 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Sep. 16, 2019
Operating lease expiry date	Jan. 31, 2023
Sales tax	4.00%
Base monthly rent	$ 2,450	$ 2,330
Rent expense	$ 27,540	$ 26,034
Membership Purchase Agreement [Member] | Florida based Limited Liability Company [Member]
Membership interests, Purchase price			$ 300,000
Business acquisition, Non-refundable deposits forfeited			50,000
Business acquisition, amount due at closing			$ 50,000
February 1, 2018 [Member]
Sales tax	4.00%
Base monthly rent	$ 6,000
Renewal option	5 years

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Mar. 06, 2020	Apr. 16, 2020	Dec. 31, 2019	Jun. 15, 2020	Sep. 30, 2020
Subsequent Event [Member]
Debt settlement	$ 95,000
Maturity date	May 29, 2020
Convertible debt obligation amount	$ 95,000
Advance to related party	183,000
Issuance of shares of common stock		10,000
Convertible debt amount	$ 75,000
Decline in revenue, amount				$ 74,000
Decline in revenue, percentage					37.00%
January 1, 2020 [Member]
Forfeited, amount			$ 50,000