Accredited Solutions (ASII) 10-Q 17 Jul 23 2023 Q1 Quarterly report Financial data

Cover

Cover - shares	3 Months Ended
	Mar. 31, 2023	Jul. 11, 2023
Cover [Abstract]
Entity Registrant Name	Accredited Solutions, Inc.
Entity Central Index Key	0001464865
Document Type	10-Q
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Current Reporting Status	Yes
Document Period End Date	Mar. 31, 2023
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2023
Entity Common Stock Shares Outstanding		678,796,778
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	000-54509
Entity Incorporation State Country Code	NV
Entity Tax Identification Number	45-2578051
Entity Address Address Line 1	20311 Chartwell Center Drive
Entity Address Address Line 2	Suite 1469
Entity Address City Or Town	Cornelius
Entity Address State Or Province	NC
Entity Address Postal Zip Code	28031
City Area Code	1-800
Local Phone Number	947-9197
Entity Interactive Data Current	Yes

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Current assets
Cash	$ 2,961	$ 1,418
Accounts receivable	24,035	51,224
Prepaid expenses	1,374	2,422
Current assets held for sale	229,639	266,251
Total current assets	258,009	321,315
Other assets
Property, plant and equipment, net	78,208	86,446
Goodwill	302,215	302,215
Intellectual property	100,000	105,000
Total assets	738,432	814,976
Current liabilities
Accounts payable	89,437	104,939
Advances from related parties	10,000	0
Accrued liabilities	3,757	3,751
Interest payable	460,932	455,825
Interest payable to related parties	134,962	133,494
Notes payable	29,100	29,100
Convertible notes, net of discounts	454,983	529,887
Convertible notes to related parties, net of discounts	374,102	395,000
Derivative liabilities	2,870,535	2,838,278
Current liabilities held for sale	206,636	200,149
Total current liabilities	4,634,444	4,690,423
Total liabilities	4,634,444	4,690,423
Stockholders' deficit
Preferred stock - Class A - 30,000,000 shares authorized, $0.001 par value, 14,000 shares issued and outstanding	14	14
Common stock - 750,000,000 shares authorized, $0.001 par value, 621,746,480 and 339,277,449 shares issued and outstanding as of March 31, 2023 and December 31, 2022, respectively	621,746	339,277
Additional paid in capital	2,098,759	2,170,342
Accumulated deficit	(6,616,531)	(6,385,080)
Total stockholders' deficit	(3,896,012)	(3,875,447)
Total liabilities and stockholders' deficit	$ 738,432	$ 814,976

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Mar. 31, 2023	Dec. 31, 2022
CONDENSED CONSOLIDATED BALANCE SHEETS
Preferred Stock, Shares Par Value	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	30,000,000	30,000,000
Preferred Stock, Shares Issued	14,000	14,000
Preferred Stock, Shares Outstanding	14,000	14,000
Common Stock, Shares Par Value	$ 0.001	$ 0.001
Common Stock, Shares Authorized	750,000,000	750,000,000
Common Stock, Shares Issued	621,746,480	339,277,449
Common Stock, Shares Outstanding	621,746,480	339,277,449

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited)
Net sales	$ 156,238	$ 0
Cost of sales	129,990	0
Gross profit	26,248	0
Operating expenses
General and administrative expenses	73,465	0
Depreciation and amortization expense	8,238	0
Total operating expenses	81,703	0
Operating loss	(55,455)	0
Other income (expense)
Change in derivative liabilities	(32,258)	0
Interest expense	(48,340)	0
Loss on extinguishment of debt	(60,320)	0
Total other income (expense)	(140,918)	0
Net loss from continuing operations	(196,373)	0
Net loss from discontinued operations	(35,078)	(2,816)
Net income (loss)	$ (231,451)	$ (2,816)
Net loss per share from continuing operations - basic and diluted	$ 0	$ 0
Net loss per share from discontinued operation -basic and diluted	0	0
Net loss per share-basic and diluted	$ 0	$ 0
Weighted average number of common shares - basic	471,947,679	102,500,000

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENT OF STOCKHOLDERS' DEFICIT (Unaudited) - USD ($)	Total	Preferred Stock	Common Stock	Additional Paid-In Capital	Accumulated Deficit
Balance, shares at Dec. 31, 2021			102,500,000
Balance, amount at Dec. 31, 2021	$ 22,172	$ 0	$ 102,500	$ (80,288)	$ (40)
Net loss for the period	(2,816)	0	$ 0	0	(2,816)
Balance, shares at Mar. 31, 2022			102,500,000
Balance, amount at Mar. 31, 2022	19,356	$ 0	$ 102,500	(80,288)	(2,856)
Balance, shares at Dec. 31, 2022		14,000	339,277,449
Balance, amount at Dec. 31, 2022	(3,875,447)	$ 14	$ 339,277	2,170,342	(6,385,080)
Net loss for the period	(231,451)	0	$ 0	0	(231,451)
Issuance of common stock for conversion of note payable, shares			262,469,031
Issuance of common stock for conversion of note payable, amount	192,886	0	$ 262,469	(69,583)	0
Issuance of common stock for services, shares			20,000,000
Issuance of common stock for services, amount	18,000	$ 0	$ 20,000	(2,000)	0
Balance, shares at Mar. 31, 2023		14,000	621,746,480
Balance, amount at Mar. 31, 2023	$ (3,896,012)	$ 14	$ 621,746	$ 2,098,759	$ (6,616,531)

CONDENSED SONSOLIDATED STATEMEN

CONDENSED SONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Cash flows from operating activities:
Net loss	$ (231,451)	$ (2,816)
Net loss from discontinued operations	35,078	2,816
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	8,238	0
Stock-based compensation	18,000	0
Loss on extinguishment of debt	60,320	0
Loss on derivative liabilities	32,258	0
Changes in operating assets and liabilities:
Accounts receivable	27,189	0
Prepaid expenses	1,048	0
Accounts payable	(15,503)	0
Accrued liabilities	5	0
Interest payable	39,710	0
Interest payable to related parties	8,630	0
Operating cash flows from discontinued operations	(31,475)	(3,020)
Net cash used in operating activities	(47,953)	(3,020)
Cash flows from investing activities:
Net cash flows from investing activities	0	0
Cash flows from financing activities:
Proceeds from advances from related parties	10,000	0
Financing activities of discontinued operations	5,500	0
Net cash provided by financing activities	15,500	0
Net change in cash	(32,453)	(3,020)
Cash and cash equivalents - beginning of period	35,968	20,160
Cash and cash equivalents - end of period	3,515	17,140
Cash and cash equivalents of discontinued operations	(554)	(17,140)
Cash and cash equivalents of continuing operations	2,961	0
Supplemental disclosures of cash flow information:
Cash paid for interest	0	0
Cash paid for income taxes	0	0
Supplemental non-cash information
Conversion of notes payable into common stock	132,567	0
Intangible assets sold for reduction of convertible note - related parties	$ 5,000	$ 0

NATURE OF OPERATIONS

NATURE OF OPERATIONS	3 Months Ended
	Mar. 31, 2023
NATURE OF OPERATIONS
Nature Of Operations	NOTE 1 – NATURE OF OPERATIONS Accredited Solutions, Inc. (the “Company” or “Accredited”), formerly known as Keyser Resources, Inc., Lone Star Gold, Inc. and Good Hemp, Inc., was incorporated in the State of Nevada on November 26, 2007. On April 1, 2021, the Company entered into an agreement to purchase Diamond Creek Group, LLC, a North Carolina limited liability company which sells the Diamond Creek brand of high alkaline water products, for a total purchase price of $643,000. On April 2, 2021, the Company closed the acquisition and paid the initial $500,000 portion of the purchase price, and on April 23, 2021, paid the $143,000 purchase price balance. Effective May 11, 2022, the Company completed a Plan and Agreement of Merger (the “PXS Merger Agreement”) with Petro X Solutions, Inc., a Wyoming corporation (“PXS”), with PXS becoming our wholly-owned subsidiary as a result of the PXS Merger. Pursuant to the PXS Merger Agreement, as amended, an aggregate of 120,000,000 shares of Company common stock were issued to the shareholders of PXS in the PXS Merger. PXS markets competitively-priced, environmentally-friendly products that are designed to work as well as or better than their toxic competitors. Effective June 1, 2023, the PXS Merger was rescinded, such that all securities issued by the Company in connection with the PXS Merger were cancelled and the ownership of PXS returned to its prior owners. PXS is being treated as discontinued operations in the consolidated financial statements. The Company’s operations are centered on those of Diamond Creek Group and its bottled water products.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2023
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Summary Of Significant Accounting Policies	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The Company follows the accrual basis of accounting in accordance with generally accepted accounting principles in the United States of America and has a year-end of December 31 st Management further acknowledges that it is solely responsible for adopting sound accounting practices, establishing and maintaining a system of internal accounting control and preventing and detecting fraud. The Company’s system of internal accounting control is designed to assure, among other items, that 1) recorded transactions are valid; 2) valid transactions are recorded; and 3) transactions are recorded in the proper period in a timely manner to produce financial statements which present fairly the financial condition, results of operations and cash flows of the Company for the respective periods being presented. Principles of Consolidation The accompanying consolidated financial statements include the accounts of Accredited Solutions, Inc., its wholly-owned subsidiary, Diamond Creek Group, LLC, and its formerly subsidiary Petro X Solutions, Inc. (collectively, the “Company”). All intercompany accounts have been eliminated upon consolidation. Condensed Financial Statements The unaudited condensed financial statements of the Company for the three month periods ended March 31, 2023 and 2022, have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and pursuant to the requirements for reporting on Form 10-Q and Regulation S-K. Accordingly, they do not include all the information and footnotes required by accounting principles generally accepted in the United States of America for complete financial statements. However, such information reflects all adjustments (consisting solely of normal recurring adjustments), which are, in the opinion of management, necessary for the fair presentation of the financial position and the results of operations. Results shown for interim periods are not necessarily indicative of the results to be obtained for a full fiscal year. The balance sheet information as of December 31, 2022, was derived from the audited financial statements included in the Company’s financial statements as of and for the year ended December 31, 2022, included in the Company’s Annual Report on Form 10-K filed with the Securities and Exchange Commission. These unaudited condensed financial statements should be read in conjunction with that report. Use of Estimates The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to the recoverability of long-lived assets and deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected. Impairment of Long-Lived Assets Long-lived assets and certain identifiable intangible assets to be held and used are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. Determination of recoverability is based on an estimate of undiscounted future cash flows resulting from the use of the asset and its eventual disposition. Measurement of an impairment loss for long-lived assets and certain identifiable intangible assets that management expects to hold and use is based on the fair value of the asset. Long-lived assets and certain identifiable intangible assets to be disposed of are reported at the lower of carrying amount or fair value less costs to sell. Goodwill and Other Intangible Assets Goodwill and indefinite-lived intangible assets are not amortized, but are evaluated for impairment annually or when indicators of a potential impairment are present. Our impairment testing of goodwill is performed separately from our impairment testing of indefinite-lived intangibles. The annual evaluation for impairment of goodwill and indefinite-lived intangibles is based on valuation models that incorporate assumptions and internal projections of expected future cash flows and operating plans. We believe such assumptions are also comparable to those that would be used by other marketplace participants. We evaluate a number of factors to determine whether an indefinite life is appropriate, including the competitive environment, market share, brand history, product life cycles, operating plans and the macroeconomic environment of the countries in which the brands are sold. When certain events or changes in operating conditions occur, an impairment assessment is performed and indefinite-lived brands may be adjusted to a determinable life. The cost of intangible assets with determinable useful lives is amortized to reflect the pattern of economic benefits consumed, either on a straight-line or accelerated basis over the estimated periods benefited. Patents, technology and other intangibles with contractual terms are generally amortized over their respective legal or contractual lives. Customer relationships, brands and other non-contractual intangible assets with determinable lives are amortized over periods generally ranging from 5 to 30 years. When certain events or changes in operating conditions occur, an impairment assessment is performed and lives of intangible assets with determinable lives may be adjusted. Fair Value of Financial Instruments The FASB issued ASC 820-10, Fair Value Measurements and Disclosures - Level 1: Quoted prices in active markets for identical assets or liabilities - Level 2: Observable inputs other than Level 1 prices, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the related assets or liabilities. - Level 3: Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. Determining which category an asset or liability falls within the hierarchy requires significant judgment. We evaluate our hierarchy disclosures each quarter. Cash and Cash Equivalents For purposes of the statement of cash flows, cash equivalents include demand deposits, money market funds, and all highly liquid debt instructions with original maturities of three months or less. The Company places its cash and cash equivalents with financial institutions of high credit worthiness. At times, its cash and cash equivalents with a particular financial institution may exceed any applicable government insurance limits. The Company’s management plans to assess the financial strength and credit worthiness of any parties to which it extends funds, and as such, it believes that any associated credit risk exposures are limited. Inventory Inventory consisting of raw materials and finished product is stated at the lower of cost (first in, first out method) or net realizable value. Concentration and Credit Risk The Company does not have any financial asset and therefore is not exposed to any credit risks. Cash - The Company places its cash and cash equivalents with financial institutions of high credit worthiness. At times, its cash and cash equivalents with a particular financial institution may exceed any applicable government insurance limits. The Company’s management plans to assess the financial strength and credit worthiness of any parties to which it extends funds, and as such, it believes that any associated credit risk exposures are limited. Accounts Receivable and Allowance for Doubtful Accounts Trade accounts receivable consists of product sales to customers. Trade accounts receivable are generally due 30 days after issuance of the invoice. Receivables past due more than 120 days are considered delinquent. Delinquent receivables are written off based on specific circumstances of the customer. At March 31, 2023, an allowance was not deemed necessary. Derivative Financial Instruments For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported in the statements of operations. For stock-based derivative financial instruments, the Company used a Black Scholes valuation model to value the derivative instruments at inception and on subsequent valuation dates. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative liabilities are classified in the balance sheet as current or non-current based on whether or not net-cash settlement or conversion of the instrument could be required within 12 months of the balance sheet date. Commitment and Contingencies The Company follows ASC 450-20, Loss Contingencies, to report accounting for contingencies. Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated. The Company follows ASC 440-10, Commitments, to report accounting for certain commitments. Net Loss Per Common Share The Company computes net income or loss per share in accordance with ASC 260 Earnings per Share. Under the provisions of the Earnings per Share Topic ASC, basic net loss per share is computed by dividing the net loss available to common stockholders for the period by the weighted average number of shares of common stock outstanding during the period. The calculation of diluted net loss per share gives effect to common stock equivalents; however, potential common shares are excluded if their effect is anti-dilutive. Income Taxes The Company accounts for its income taxes in accordance with ASC 740 Income Taxes, which requires recognition of deferred tax assets and liabilities for future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in operations in the period that includes the enactment date. A valuation allowance is provided for the amount of deferred tax assets that would otherwise be recorded for income tax benefits primarily relating to operating loss carryforwards as realization cannot be determined to be more likely than not. The statement establishes a more-likely-than-not threshold for recognizing the benefits of tax return positions in the financial statements. Also, the statement implements a process for measuring those tax positions which meet the recognition threshold of being ultimately sustained upon examination by the taxing authorities. There are no uncertain tax positions taken by the Company on its tax returns and the adoption of the statement had no material impact to the Company’s financial statements. The Company files tax returns in the US and states in which it has operations and is subject to taxation. Tax years subsequent to 2014 remain open to examination by U.S. federal and state tax jurisdictions. Revenue Recognition Revenue is recognized in accordance with ASC 606. The Company performs the following five steps: (i) identify the contract(s) with a customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, (iv) allocate the transaction price to the performance obligations in the contract, and (v) recognize revenue when (or as) the entity satisfies a performance obligation. The Company applies the five-step model to arrangements that meet the definition of a contract under Topic 606, including when it is probable that the entity will collect the consideration it is entitled to in exchange for the goods or services it transfers to the customer. At contract inception, once the contract is determined to be within the scope of Topic 606, the Company evaluates the goods or services promised within each contract related performance obligation and assesses whether each promised good or service is distinct. The Company recognizes as revenue, the amount of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied. The Company recognizes revenue upon completion of our performance obligations Recently Issued Accounting Pronouncements From time to time, new accounting pronouncements are issued by FASB that are adopted by the Company as of the specified effective date. If not discussed, management believes that the impact of recently issued standards, which are not yet effective, will not have a material impact on the Company’s financial statements upon adoption.

GOING CONCERN

GOING CONCERN	3 Months Ended
	Mar. 31, 2023
GOING CONCERN
Going Concern	NOTE 3 – GOING CONCERN The Company’s unaudited condensed consolidated financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern, which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has recurring operating losses, an accumulated deficit and a working capital deficiency. Management’s plans include raising capital in the debt and equity markets. The ability of the Company to continue as a going concern is dependent on the Company obtaining adequate capital to fund operating losses until its operations become established enough to be considered reliably profitable. If the Company is unable to obtain adequate capital, it could be forced to cease operations. These factors raise substantial doubt about the Company’s ability to continue as a going concern for a period of one year from the issuance of these financial statements. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. The accompanying consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. As reflected in the financial statements, the Company had a working capital deficit of $4,376,435 at March 31, 2023, and used $47,953 of cash in operating activities for the three months ended March 31, 2023, which raises substantial doubt as to the Company’s ability to continue as a going concern in the future. The financial statements do not include any adjustments related to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company is unable to continue as a going concern.

ACQUISITION OF PETRO X SOLTUION

ACQUISITION OF PETRO X SOLTUIONS, INC	3 Months Ended
	Mar. 31, 2023
ACQUISITION OF PETRO X SOLTUIONS, INC
Acquisition of petro x solution inc.	NOTE 4 – ACQUISITION OF PETRO X SOLTUIONS, INC. Effective May 11, 2022, the Company consummated a plan and agreement of merger (the “Merger Agreement”) with Petro X Solutions, Inc., a Wyoming corporation (“PXS”), pursuant to which PXS became a wholly-owned subsidiary of the Company. Pursuant to the Merger Agreement, the Company issued 100,000,000 shares of its common stock to the shareholders of PXS and four persons were added to the Company’s Board of Directors. Pursuant to the Merger Agreement, the Company’s four new directors were issued a total of 81,083,333 shares of Company common stock. Thus, a change in control of the Company occurred in connection with the Merger Agreement. Due to the effects of the “reverse merger” acquisition of PXS occurring effective May 11, 2022, in accordance with ASC 805 Business Combinations, the presentation of the financial statements represents the continuation of PXS, the accounting acquirer, except for the legal capital structure. Historical shareholders’ equity of the Company, the accounting acquiree, has been adjusted to reflect the recapitalization. Retained earnings (deficit) of PXS, the accounting acquirer have been carried forward after the acquisition and operations prior to the merger are those of PXS, the accounting acquirer. Earnings per share for periods prior to the merger have been adjusted to reflect the recapitalization. Accordingly, (1) the Company’s Consolidated Balance Sheet as of March 31, 2023, and December 31, 2022, report the Company and PXS on a consolidated basis, (2) the Company’s Consolidated Statements of Stockholders’ (Deficit-) for March 31, 2022, reflects the Company as it existed prior to its acquisition of PXS, and for March 31, 2023, reflects an adjustment for the reverse merger (recapitalization) between the Company and PXS, (3) the Company’s Consolidated Statement of Operations and Consolidated Statement of Cash Flows for the three months ended March 31, 2023, reports the Company and PXS on a consolidated basis, and (5), the Company’s Consolidated Statement of Operations and Consolidated Statement of Cash Flows for the three months ended March 31, 2022, report historical information of PXS.

RESCISSION OF ACQUISITION OF PE

RESCISSION OF ACQUISITION OF PETRO X SOLUTIONS, INC	3 Months Ended
	Mar. 31, 2023
RESCISSION OF ACQUISITION OF PETRO X SOLUTIONS, INC
Rescission of acquisition of petro x solution inc.	NOTE 5 – RESCISSION OF ACQUISITION OF PETRO X SOLUTIONS, INC. Effective May 11, 2022, the Company completed a Plan and Agreement of Merger (the Merger Agreement) with PXS, with PXS becoming the Company’s wholly-owned subsidiary as a result of the PXS Merger. Pursuant to the Merger Agreement, an aggregate of 100,000,000 shares of Company common stock were issued to the shareholders of PXS in the PXS Merger. PXS markets competitively-priced, environmentally-friendly products that are designed to work as well as or better than their toxic competitors. Effective June 1, 2023, the PXS Merger was rescinded, such that all securities issued by the Company in connection with the PXS Merger were cancelled and the ownership of PXS returned to its prior owners. PXS is being treated as discontinued operations in the consolidated financial statements.

INTANGIBLE ASSETS

INTANGIBLE ASSETS	3 Months Ended
	Mar. 31, 2023
INTANGIBLE ASSETS
Intangible Assets	NOTE 6 – INTANGIBLE ASSETS On February 6, 2019, the Company, entered into an Intellectual Property Purchase Agreement Seller On April 30, 2019, the Company acquired from S. Mark Spoone the CANNA HEMP and CANNA trademarks including all rights and trade secrets and related inventory for consideration totaling $32,462.39. At December 31, 2022 and 2021, the Company had not attributed any value to the acquired trademarks. Effective February 28, 2020, the Company entered into a Branding Agreement (the “Branding Agreement”) with Spire Holdings, LLC (“Spire Holdings”), pursuant to which the Company would immediately issue Spire Holdings 6,000,000 shares of the Company’s common stock (the “Spire Shares”), and Spire Holdings would provide the Company (i) 7 primary NASCAR Cup Series No. 77 entry automobile, team and drivers (“Car”) sponsorships, and (ii) 25 associate or secondary sponsorships in connection with the Car, subject to NASCAR and network television approval. Pursuant to the Branding Agreement, Spire has some antidilution protection and piggyback registration rights with respect to the Spire Shares. On February 10, 2021, the Company and Spire Holdings entered into an Amendment to Branding Agreement amending the sponsorship dates to be during the 2021-2022 NASCAR Cup Series racing seasons instead of the 2020-2021 racing season. During the year ended December 31, 2021, the Company determined that it had utilized all of the remaining services to be provided under the branding agreement and recognized $1,735,714 as expenses. On April 1, 2021, the Company entered into an agreement to purchase Diamond Creek Group, LLC, a North Carolina limited liability company which sells the Diamond Creek brand of high alkaline water products, for a total purchase price of $643,000. On April 2, 2021, the Company closed the acquisition and paid the initial $500,000 portion of the purchase price, and on April 23, 2021, paid the $143,000 purchase price balance. During 2021, a major customer chose not to continue purchasing products from Diamond Creek. The Company evaluated goodwill and determined that it was impaired by $161,309. The determination was based upon the loss of a major customer of Diamond Creek, with the resulting decline in revenues. The purchase price was allocated as follows: Purchase Price Allocation Amount Acquisition cost $ 643,000 Assets acquired Cash and cash equivalents 38,635 Accounts receivable 41,611 Property and equipment 97,228 Trademark 100,000 Total assets acquired 277,474 Liabilities assumed Accounts payable and accrued liabilities 77,998 Note payable 20,000 Total liabilities assumed 97,998 463,524 Impairment of goodwill 161,309 Goodwill $ 302,215 On December 31, 2022 the Company impaired the Good Hemp-related assets by $7,000, based on evaluation of these assets by management. In February 2023, the Company sold all of its Good Hemp-related assets to JanBella Group, LLC, a company controlled by the Company’s current controlling shareholder, William Alessi (then, a third-party). In consideration of such assets, Mr. Alessi forgave $5,000 of indebtedness of the Company.

NOTES PAYABLE

NOTES PAYABLE	3 Months Ended
	Mar. 31, 2023
NOTES PAYABLE
Notes Payable	NOTE 7 – NOTES PAYABLE On March 26, 2021, the Company entered into a securities purchase agreement with Leonite Capital LLC (“Leonite”) pursuant to which the Company agreed to issue to the Investor an 8% Convertible Promissory Note, dated March 26, 2021, in the principal amount of $568,182. The note was funded by the Investor on March 26, 2021, and on such date pursuant to the securities purchase agreement, the Company reimbursed the Investor for expenses for legal fees and due diligence of $2,000. The securities purchase agreement includes customary representations, warranties and covenants by the Company and customary closing conditions. The note matures 12 months after the date of the note on March 26, 2022. The note is convertible into shares of the Company’s common stock beginning on the date which is 180 days from the date of the note, at a conversion price equal to 65% multiplied by the lowest closing bid price during the 20 trading day period ending on the last complete trading day prior to the date of conversion; provided, however, that the Investor may not convert the note to the extent that such conversion would result in the Investor’s beneficial ownership of the Company’s common stock being in excess of 4.99% of the Company’s issued and outstanding common stock. The beneficial ownership limitation may not be waived by the Investor. The note carries a prepayment penalty if the note is paid off in 30, 60, 90, 120, 150, or 180 days following the note date. The prepayment penalty is based on the then-outstanding principal at the time of payoff, plus accrued and unpaid interest, multiplied by 112%, 115%, 118%, 125%, 130%, and 135% respectively. After the expiration of 180 days following the issue date, the Company shall have no right of prepayment. The financing required the Company to issue 65,000 shares of common stock to Leonite. This note is in default so default interest of 24.0% is in place along with penalties. At March 31, 2023, the balance owed to Leonite was $342,383 and accrued interest and penalties was $312,882. On May 4, 2021, the Company entered into a securities purchase agreement with Metrospaces, Inc., a Florida corporation, pursuant to which the Company agreed to issue to the investor a 5% Convertible Redeemable Note, dated April 4, 2021, in the principal amount of $50,000. The note was funded by the investor on May 4, 2021, with the Company receiving funding of $50,000. The securities purchase agreement includes customary representations, warranties and covenants by the Company and customary closing conditions. The note matures 12 months after the date of the note on May 4, 2022. The note is convertible into shares of the Company’s common stock at any time at a conversion price equal to 65% multiplied by the lowest closing price during the 20 trading day period prior to the date of conversion (and including the conversion date); provided, however, that the investor may not convert the note to the extent that such conversion would result in the investor’s beneficial ownership of the Company’s common stock being in excess of 9.9% of the Company’s issued and outstanding common stock. The note carries a prepayment penalty if it is paid off in 180 days following the note date. The prepayment penalty is based on the then-outstanding principal at the time of payoff, plus accrued and unpaid interest, multiplied by 115% if prepaid within 60 days, 120% if prepaid from 61 days-120 days, and 125% if prepaid between 121 days-180 days of issuance. After the expiration of 180 days, the Company shall have no right of prepayment. This note is in default so default interest of 24.0% is in place. At March 31, 2023, the balance owed to Metrospace was $31,950 and accrued interest and penalties was $22,882. On October 5, 2021, the Company entered into a securities purchase agreement (the “Jefferson SPA”) with Jefferson Street Capital, LLC, a New Jersey limited liability company, pursuant to which the Company agreed to issue to the investor a 10% Convertible Redeemable Promissory Note (the “Jefferson Note”), dated October 5, 2021, in the principal amount of $275,000. The Jefferson Note included a $25,000 original issue discount, and was funded by the investor on October 13, 2021, and on such date pursuant to the Jefferson Note, the Company reimbursed the investor for loan fees of $20,000, receiving net funding of $230,000. The Jefferson SPA includes customary representations, warranties and covenants by the Company and customary closing conditions. The Jefferson Note matures on August 20, 2022. The note is convertible into shares of the Company’s common stock at any time at a conversion price equal to 75% multiplied by the lowest closing bid price during the 10 trading day period prior to the date of conversion (and including the conversion date); provided, however, that the investor may not convert the note to the extent that such conversion would result in the investor’s beneficial ownership of the Company’s common stock being in excess of 4.99% of the Company’s issued and outstanding common stock. This note is in default so default interest of 24.0% is in place along with penalties. At March 31, 2023, the accrued interest and penalties balance owed to Jefferson Street was $115,272. One July 27, 2022, the Company entered into a securities purchase agreement (the “SPA”) with 1800 Diagonal Lending LLC, a Virginia limited partnership (“1800 Diagonal”), pursuant to which the Company agreed to issue to 1800 Diagonal a 9% Promissory Note (the “Note”), dated July 27, 2022, in the principal amount of $129,250. The Note was funded by 1800 Diagonal on August 1, 2022, with the Company receiving funding of $125,000, net of legal fees of $3,000 and a due diligence fee of $1,250. The SPA includes customary representations, warranties and covenants by the Company and customary closing conditions. The Note matures 12 months after the date of the note on July 27, 2023. The Company has the right to repay the Note at a premium ranging from 115% to 125% of the face amount. After the 180th day following July 27, 2022, the Company has no right of repayment. The Note is convertible into shares of the Company’s common stock at a conversion price equal to 65% of the market price of the Company’s common stock on the date of conversion, any time after the date that is 180 days after July 27, 2022; provided, however

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Mar. 31, 2023
RELATED PARTY TRANSACTIONS
Related Party Transactions	NOTE 8 – RELATED PARTY TRANSACTIONS All related party transactions are recorded at the exchange amount which is the value established and agreed to by the related party. A payable to a related party of $17,574 to Maurice Bideaux, the Company’s former chief executive officer and director, was forgiven by Mr. Bideaux in 2010. An additional advance from Mr. Bideaux of $38,910 was forgiven by Mr. Bideaux in 2021. Mr. William Alessi is the Company’s former CEO and director of the Company. The JanBella Group is an entity controlled by Mr. Alessi. Chris Chumas is a former director of the Company. On July 18, 2019, the Company issued promissory notes to Mr. Alessi, JanBella Group and Mr. Chumas to evidence the amounts they advanced to the Company. The notes are due on demand, bear interest at 10% per year, and are secured by all of the Company's assets. At the option of the noteholders, the notes may be converted into shares of the Company's common stock. The number of shares which will be issued upon any conversion of the notes will be determined by dividing the principal amount to be converted (plus, at the option of the noteholder, accrued and unpaid interest) by the lower of (i) $0.001 or, (ii) 50% of the lowest bid price during the forty-five consecutive trading day period ending on the trading day immediately prior to the conversion date. On January 29, 2020, the Company issued 7,000,000 shares of its common stock to each of William Alessi and Chris Chumas, respectively, for partial conversion of their promissory notes in the principal amount of $7,000 each, respectively. On October 15, 2021, the Company paid $50,287 to both Mr. Alessi and Mr. Chumas as payments against the promissory notes held by these individuals. In February 2023, the Company sold all of its Good Hemp-related to JanBella Group, LLC, a company controlled by the Company’s current controlling shareholder, William Alessi (then, a third-party). In consideration of such assets, Mr. Alessi forgave $5,000 of indebtedness of the Company. In connection with the sale of assets to JanBella Group, LLC, the Company obtained the consent to such asset sale from Leonite Capital, LLC, a secured credited, in consideration of the Company’s agreeing to add $50,000 in additional interest to the balance due under that certain 8% Convertible Promissory Note, dated March 26, 2021, in the original principal amount of $568,182, as amended, issued in favor Leonite Capital, LLC. At March 31, 2023, the Company owed Mr. Alessi $179,700.in principal and $53,331 in accrued interest. At March 31, 2023, the Company owed JanBella Group $94,402.in principal and $40,775 in accrued interest. At March 31, 2023, the Company owed Mr. Chumas $100,000 in principal and $40,856 in accrued interest. In February 2023, a former officer and director of the Company, Eric Newlan (then an officer and director of the Company) made advances on behalf of the Company in the total amount of $10,000, which amounts were used to pay operating expenses of the Company. The amounts loaned by Mr. Newlan are due on demand and bear no interest.

DERIVATIVE LIABILITIES

DERIVATIVE LIABILITIES	3 Months Ended
	Mar. 31, 2023
DERIVATIVE LIABILITIES
Derivative Liabilities	NOTE 9 – DERIVATIVE LIABILITIES The Company analyzed the conversion option for derivative accounting consideration under ASC 815, Derivatives and Hedging, and hedging, and determined that the instrument should be classified as a liability since the conversion option becomes effective at issuance resulting in there being no explicit limit to the number of shares to be delivered upon settlement of the above conversion options. The Company determined our derivative liabilities to be a Level 3 fair value measurement and used the Black-Scholes pricing model to calculate the fair value as of March 31, 2023. The Black-Scholes model requires six basic data inputs: the exercise or strike price, time to expiration, the risk-free interest rate, the current stock price, the estimated volatility of the stock price in the future, and the dividend rate. Changes to these inputs could produce a significantly higher or lower fair value measurement. The fair value of each convertible note is estimated using the Black-Scholes valuation model. For the three months ended March 31, 2023, the assumptions utilized in estimating fair values of the liabilities measured on a recurring basis are as follows: Three months ended March 31, 2023 Expected term 1.00 years Expected average volatility 290.38 % Expected dividend yield - Risk-free interest rate 4.64 % The fair value measurements of the derivative liabilities at March 31, 2023, are summarized: Total Level 1 Level 2 Level 3 $ 2,870,535 $ - $ - $ 2,870,535 The fair value measurements of the derivative liabilities at December 31, 2022, is summarized: Total Level 1 Level 2 Level 3 $ 2,838,278 $ - $ - $ 2,838,278

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2023
COMMITMENTS AND CONTINGENCIES
Commitments And Contingencies	NOTE 10 – COMMITMENTS AND CONTINGENCIES Legal Matters The Company is subject, from time to time, to claims by third parties under various legal disputes. The defense of such claims, or any adverse outcome relating to any such claims, could have a material adverse effect on the Company’s liquidity, financial condition and cash flows. As of July 17, 2023, the Company did not have any legal actions pending against it. Commitments None

CAPITAL STOCK

CAPITAL STOCK	3 Months Ended
	Mar. 31, 2023
CAPITAL STOCK
Capital Stock	NOTE 11 – CAPITAL STOCK During the three months ended March 31, 2023, the Company issued 52,606,934 shares of common stock to Leonite Capital, LLC for conversion of $50,499 in convertible debt. During the three months ended March 31, 2023, the Company issued 15,961,538 shares of common stock to Jefferson Street Capital, LLC for conversion of $15,962 in convertible debt. During the three months ended March 31, 2023, the Company issued 124,057,818 shares of common stock to 1800 Diagonal Lending, LLC for conversion of $83,547 in convertible debt. During the three months ended March 31, 2023, the Company issued 15,914,511 shares of common stock to William Alessi for conversion of $15,915 in convertible debt. During the three months ended March 31, 2023, the Company issued 53,928,230 shares of common stock to Janbella Group, LLC for conversion of $26,964 in convertible debt. On January 31, 2023, the Company issued 20,000,000 shares of common stock to McLain Investments, LLC, pursuant to a consulting agreement, which shares were valued at $18,000, in the aggregate. All of these shares were cancelled in May 2023, due to McLain Investment, LLC’s failure to perform under its consulting agreement.

DISCONTINUED OPERATIONS

DISCONTINUED OPERATIONS	3 Months Ended
	Mar. 31, 2023
DISCONTINUED OPERATIONS
Discontinued Operations	NOTE 12 – DISCONTINUED OPERATIONS In May 2023, the Company decided to discontinue operations of its subsidiary, Petro X Solutions (PXS). Effective June 1, 2023, the PXS acquisition was rescinded and it ceased being a subsidiary of the Company. In accordance with the provisions of ASC 205-20, the Company has separately reported the assets and liabilities of the discontinued operations (held for sale) in the consolidated balance sheets and consist of the following: March 31, 2023 December 31, 2022 CURRENT ASSETS OF DISCONTINUED OPERATIONS: Cash and cash equivalents $ 554 $ 34,550 Inventories 91 91 Prepaid expenses 228,994 231,610 TOTAL CURRENT ASSETS OF DISCONTINUED OPERATIONS $ 229,639 $ 266,251 CURRENT LIABILITIES OF DISCONTINUED OPERATIONS Accounts payable and accrued liabilities $ 206,636 $ 200,149 TOTAL CURRENT LIABILITIES OF DISCONTINUED OPERATIONS $ 206,636 $ 200,149 In accordance with the provisions of ASC 205-20, the Company has not included in the results of continuing operations the results of operations of the discontinued operations in the Consolidated Statements of Operations. The results of operations for this entity for the years ended December 31, 2022 and 2021, have been reflected as discontinued operations in the Consolidated Statements of Operations, and consist of the following: Three Months Ended March 31, 2023 March 31, 2022 Net sales $ - $ 250 Cost of sales 3,264 46 Gross profit (3,264 ) 204 OPERATING EXPENSES OF DISCONTINUED OPERATIONS: General and administrative 31,814 3,020 31,814 3,020 OPERATING INCOME (LOSS) OF DISCONTINUED OPERATIONS (35,078 ) (2,816 ) INCOME (LOSS) BEFORE INCOME TAXES OF DISCONTINUED OPERATIONS (35,078 ) (2,816 ) Provision for income taxes of discontinued operations - - NET INCOME (LOSS) OF DISCONTINUED OPERATIONS $ (35,078 ) $ (2,816 ) In accordance with the provisions of ASC 205-20, the Company has separately reported the cash flow activity of the discontinued operations in the Consolidated Statements of Cash Flows. The cash flow activity from discontinued operations for the years ended December 31, 2022 and 2021, have been reflected as discontinued operations in the Consolidated Statements of Cash Flows and consist of the following: Three Months Ended March 31, 2023 March 31, 2022 DISCONTINUED OPERATING ACTIVITIES Net loss $ (35,078 ) $ (2,816 ) Changes in operating assets and liabilities: Trade receivables - (250 ) Inventories - 46 Prepaid expenses and other current assets 2,616 - Accounts payable and accrued liabilities 987 - Net cash used in operating activities of discontinued operations $ (31,475 ) $ (3,020 ) FINANCING ACTIVITIES OF DISCONTINUED OPERATIONS Proceeds from related party advances $ 5,500 $ - Net cash provided by financing activities of discontinued operations $ 5,500 $ -

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2023
SUBSEQUENT EVENTS
Subsequent Events	NOTE 13 – SUBSEQUENT EVENTS Management has evaluated subsequent events, in accordance with FASB ASC Topic 855, “Subsequent Events,” through the date which the financial statements were available to be issued and there are no material subsequent events except as noted below. Change-in-Control Agreements Effective June 1, 2023, there occurred a change in control of the Company. On such date, pursuant to four separate Control Securities Purchase Agreements (collectively, the “Change-in-Control Agreements”), William Alessi acquired all of the outstanding shares of the Company’s Series A Preferred Stock, which securities provide Mr. Alessi voting control of the Company, as follows: Name of Seller Name of Purchaser Securities Purchased Consideration Fabian G. Deneault William Alessi 5,500 Shares of Series A Preferred Stock $10 and other good and valuable consideration, including the delivery of the Mutual Release. William E. Sluss William Alessi 2,000 Shares of Series A Preferred Stock $10 and other good and valuable consideration, including the delivery of the Mutual Release. Eric Newlan William Alessi 5,500 Shares of Series A Preferred Stock $10 and other good and valuable consideration, including the delivery of the Mutual Release. Douglas V. Martin William Alessi 1,000 Shares of Series A Preferred Stock $10 and other good and valuable consideration, including the delivery of the Mutual Release. As a class, the Series A Preferred Stock possesses 66.67% voting power of the Company. In connection with the Change-in-Control Agreements, Eduardo A. Brito was appointed as a Director of the Company. Rescission Agreement On May 31, 2023, the Company” and Petro X Solutions, Inc. (PXS), entered into a Rescission Agreement and Mutual Release (the “Rescission Agreement”). Pursuant to the Rescission Agreement, the Plan and Agreement of Merger dated as of March 8, 2022, and closed May 11, 2022 (the “Merger Agreement”), between the Company and PXS was rescinded. The Rescission Agreement closed June 1, 2023. Under the terms of the Rescission Agreement, all securities of the Company issued to the shareholders of PXS pursuant to the Merger Agreement were cancelled and all of the securities acquired by the Company pursuant to the Merger Agreement were returned to the shareholders of PXS in existence immediately prior to the closing of the Merger Agreement. Following the consummation of the Rescission Agreement, including all related agreements, the only business of the Company was that of its wholly-owned subsidiary, Diamond Creek Group, LLC, which sells the Diamond Creek brand of high alkaline water products. The Rescission Agreement was a condition precedent to the Change-in-Control Agreements. Mutual Release As a condition precedent to the Change-in-Control Agreements, the Company entered into a Mutual Release (the “Mutual Release”) with PXS, William Alessi, Chris Chumas, Fabian G. Deneault, Eric Newlan, William E. Sluss and Douglas V. Martin. In addition, pursuant to the terms of the Mutual Release, the parties released every other party from any all claims now existing and/or future claims. In addition, each of the parties hereby agreed not to disparage any of the other parties, their respective officers, directors, employees, stockholders, agents and affiliates, in any manner likely to be harmful to them or their business, business reputation or personal reputation. Assignment of Spire Motorsports Contract As a condition precedent to the Change-in-Control Agreements, the Company and Spire Motorsports entering an agreement whereby the Motorsports Sponsorship Agreement, including all remaining obligations thereunder in the amount of $200,000, was assigned to PXS. Loans from Related Party Since March 31, 2023, a former officer and director of the Company, Eric Newlan (then an officer and director of the Company) made advances on behalf of the Company in the total amount of $5,100, which amounts were used to pay operating expenses of the Company. The amounts loaned by Mr. Newlan are due on demand and bear no interest. Issuances of Common Stock Subsequent to December 31, 2022, the Company issued 30,000,000 shares of common stock to Spire Motorsports II, LLC, under a Motorsports Sponsorship Agreement dated December 5, 2022, as amended as of March 1, 2023. These shares were valued at $42,000, in the aggregate.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2023
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis Of Presentation	The Company follows the accrual basis of accounting in accordance with generally accepted accounting principles in the United States of America and has a year-end of December 31 st Management further acknowledges that it is solely responsible for adopting sound accounting practices, establishing and maintaining a system of internal accounting control and preventing and detecting fraud. The Company’s system of internal accounting control is designed to assure, among other items, that 1) recorded transactions are valid; 2) valid transactions are recorded; and 3) transactions are recorded in the proper period in a timely manner to produce financial statements which present fairly the financial condition, results of operations and cash flows of the Company for the respective periods being presented.
Principles of Consolidation	The accompanying consolidated financial statements include the accounts of Accredited Solutions, Inc., its wholly-owned subsidiary, Diamond Creek Group, LLC, and its formerly subsidiary Petro X Solutions, Inc. (collectively, the “Company”). All intercompany accounts have been eliminated upon consolidation.
Condensed Financial Statements	The unaudited condensed financial statements of the Company for the three month periods ended March 31, 2023 and 2022, have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and pursuant to the requirements for reporting on Form 10-Q and Regulation S-K. Accordingly, they do not include all the information and footnotes required by accounting principles generally accepted in the United States of America for complete financial statements. However, such information reflects all adjustments (consisting solely of normal recurring adjustments), which are, in the opinion of management, necessary for the fair presentation of the financial position and the results of operations. Results shown for interim periods are not necessarily indicative of the results to be obtained for a full fiscal year. The balance sheet information as of December 31, 2022, was derived from the audited financial statements included in the Company’s financial statements as of and for the year ended December 31, 2022, included in the Company’s Annual Report on Form 10-K filed with the Securities and Exchange Commission. These unaudited condensed financial statements should be read in conjunction with that report.
Use Of Estimates	The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to the recoverability of long-lived assets and deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.
Impairment Of Long-lived Assets	Long-lived assets and certain identifiable intangible assets to be held and used are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. Determination of recoverability is based on an estimate of undiscounted future cash flows resulting from the use of the asset and its eventual disposition. Measurement of an impairment loss for long-lived assets and certain identifiable intangible assets that management expects to hold and use is based on the fair value of the asset. Long-lived assets and certain identifiable intangible assets to be disposed of are reported at the lower of carrying amount or fair value less costs to sell.
Goodwill and Other Intangible Assets	Goodwill and indefinite-lived intangible assets are not amortized, but are evaluated for impairment annually or when indicators of a potential impairment are present. Our impairment testing of goodwill is performed separately from our impairment testing of indefinite-lived intangibles. The annual evaluation for impairment of goodwill and indefinite-lived intangibles is based on valuation models that incorporate assumptions and internal projections of expected future cash flows and operating plans. We believe such assumptions are also comparable to those that would be used by other marketplace participants. We evaluate a number of factors to determine whether an indefinite life is appropriate, including the competitive environment, market share, brand history, product life cycles, operating plans and the macroeconomic environment of the countries in which the brands are sold. When certain events or changes in operating conditions occur, an impairment assessment is performed and indefinite-lived brands may be adjusted to a determinable life. The cost of intangible assets with determinable useful lives is amortized to reflect the pattern of economic benefits consumed, either on a straight-line or accelerated basis over the estimated periods benefited. Patents, technology and other intangibles with contractual terms are generally amortized over their respective legal or contractual lives. Customer relationships, brands and other non-contractual intangible assets with determinable lives are amortized over periods generally ranging from 5 to 30 years. When certain events or changes in operating conditions occur, an impairment assessment is performed and lives of intangible assets with determinable lives may be adjusted.
Fair Value Of Financial Instruments	The FASB issued ASC 820-10, Fair Value Measurements and Disclosures - Level 1: Quoted prices in active markets for identical assets or liabilities - Level 2: Observable inputs other than Level 1 prices, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the related assets or liabilities. - Level 3: Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. Determining which category an asset or liability falls within the hierarchy requires significant judgment. We evaluate our hierarchy disclosures each quarter.
Cash And Cash Equivalents	For purposes of the statement of cash flows, cash equivalents include demand deposits, money market funds, and all highly liquid debt instructions with original maturities of three months or less. The Company places its cash and cash equivalents with financial institutions of high credit worthiness. At times, its cash and cash equivalents with a particular financial institution may exceed any applicable government insurance limits. The Company’s management plans to assess the financial strength and credit worthiness of any parties to which it extends funds, and as such, it believes that any associated credit risk exposures are limited.
Inventory	Inventory consisting of raw materials and finished product is stated at the lower of cost (first in, first out method) or net realizable value.
Concentration and Credit Risk	The Company does not have any financial asset and therefore is not exposed to any credit risks. Cash - The Company places its cash and cash equivalents with financial institutions of high credit worthiness. At times, its cash and cash equivalents with a particular financial institution may exceed any applicable government insurance limits. The Company’s management plans to assess the financial strength and credit worthiness of any parties to which it extends funds, and as such, it believes that any associated credit risk exposures are limited.
Accounts Receivable And Allowance For Doubtful Accounts	Trade accounts receivable consists of product sales to customers. Trade accounts receivable are generally due 30 days after issuance of the invoice. Receivables past due more than 120 days are considered delinquent. Delinquent receivables are written off based on specific circumstances of the customer. At March 31, 2023, an allowance was not deemed necessary.
Derivative Financial Instruments	For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported in the statements of operations. For stock-based derivative financial instruments, the Company used a Black Scholes valuation model to value the derivative instruments at inception and on subsequent valuation dates. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative liabilities are classified in the balance sheet as current or non-current based on whether or not net-cash settlement or conversion of the instrument could be required within 12 months of the balance sheet date.
Commitment And Contingencies	The Company follows ASC 450-20, Loss Contingencies, to report accounting for contingencies. Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated. The Company follows ASC 440-10, Commitments, to report accounting for certain commitments.
Net Loss Per Common Share	The Company computes net income or loss per share in accordance with ASC 260 Earnings per Share. Under the provisions of the Earnings per Share Topic ASC, basic net loss per share is computed by dividing the net loss available to common stockholders for the period by the weighted average number of shares of common stock outstanding during the period. The calculation of diluted net loss per share gives effect to common stock equivalents; however, potential common shares are excluded if their effect is anti-dilutive.
Income Taxes	The Company accounts for its income taxes in accordance with ASC 740 Income Taxes, which requires recognition of deferred tax assets and liabilities for future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in operations in the period that includes the enactment date. A valuation allowance is provided for the amount of deferred tax assets that would otherwise be recorded for income tax benefits primarily relating to operating loss carryforwards as realization cannot be determined to be more likely than not. The statement establishes a more-likely-than-not threshold for recognizing the benefits of tax return positions in the financial statements. Also, the statement implements a process for measuring those tax positions which meet the recognition threshold of being ultimately sustained upon examination by the taxing authorities. There are no uncertain tax positions taken by the Company on its tax returns and the adoption of the statement had no material impact to the Company’s financial statements. The Company files tax returns in the US and states in which it has operations and is subject to taxation. Tax years subsequent to 2014 remain open to examination by U.S. federal and state tax jurisdictions.
Revenue Recognition	Revenue is recognized in accordance with ASC 606. The Company performs the following five steps: (i) identify the contract(s) with a customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, (iv) allocate the transaction price to the performance obligations in the contract, and (v) recognize revenue when (or as) the entity satisfies a performance obligation. The Company applies the five-step model to arrangements that meet the definition of a contract under Topic 606, including when it is probable that the entity will collect the consideration it is entitled to in exchange for the goods or services it transfers to the customer. At contract inception, once the contract is determined to be within the scope of Topic 606, the Company evaluates the goods or services promised within each contract related performance obligation and assesses whether each promised good or service is distinct. The Company recognizes as revenue, the amount of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied. The Company recognizes revenue upon completion of our performance obligations
Recently Issued Accounting Pronouncements	From time to time, new accounting pronouncements are issued by FASB that are adopted by the Company as of the specified effective date. If not discussed, management believes that the impact of recently issued standards, which are not yet effective, will not have a material impact on the Company’s financial statements upon adoption.

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	3 Months Ended
	Mar. 31, 2023
INTANGIBLE ASSETS
Schedule Of Acquisition Price	Purchase Price Allocation Amount Acquisition cost $ 643,000 Assets acquired Cash and cash equivalents 38,635 Accounts receivable 41,611 Property and equipment 97,228 Trademark 100,000 Total assets acquired 277,474 Liabilities assumed Accounts payable and accrued liabilities 77,998 Note payable 20,000 Total liabilities assumed 97,998 463,524 Impairment of goodwill 161,309 Goodwill $ 302,215

DERIVATIVE LIABILITIES (Tables)

DERIVATIVE LIABILITIES (Tables)	3 Months Ended
	Mar. 31, 2023
DERIVATIVE LIABILITIES
Schedule Of assumptions utilized in estimating fair values of the liabilities	Three months ended March 31, 2023 Expected term 1.00 years Expected average volatility 290.38 % Expected dividend yield - Risk-free interest rate 4.64 %
Schedule Of Fair Value Measurements Of The Derivative Liabilities	Total Level 1 Level 2 Level 3 $ 2,870,535 $ - $ - $ 2,870,535 Total Level 1 Level 2 Level 3 $ 2,838,278 $ - $ - $ 2,838,278

DISCONTINUED OPERATIONS (Tables

DISCONTINUED OPERATIONS (Tables)	3 Months Ended
	Mar. 31, 2023
DISCONTINUED OPERATIONS
Summary Of Separately Reported Assets and Liabilities of The Discontinued Operations (Held for Sale) In The Consolidated Balance Sheets	March 31, 2023 December 31, 2022 CURRENT ASSETS OF DISCONTINUED OPERATIONS: Cash and cash equivalents $ 554 $ 34,550 Inventories 91 91 Prepaid expenses 228,994 231,610 TOTAL CURRENT ASSETS OF DISCONTINUED OPERATIONS $ 229,639 $ 266,251 CURRENT LIABILITIES OF DISCONTINUED OPERATIONS Accounts payable and accrued liabilities $ 206,636 $ 200,149 TOTAL CURRENT LIABILITIES OF DISCONTINUED OPERATIONS $ 206,636 $ 200,149
Summary Of Discontinued Operations In The Consolidated Statements Of Operations	Three Months Ended March 31, 2023 March 31, 2022 Net sales $ - $ 250 Cost of sales 3,264 46 Gross profit (3,264 ) 204 OPERATING EXPENSES OF DISCONTINUED OPERATIONS: General and administrative 31,814 3,020 31,814 3,020 OPERATING INCOME (LOSS) OF DISCONTINUED OPERATIONS (35,078 ) (2,816 ) INCOME (LOSS) BEFORE INCOME TAXES OF DISCONTINUED OPERATIONS (35,078 ) (2,816 ) Provision for income taxes of discontinued operations - - NET INCOME (LOSS) OF DISCONTINUED OPERATIONS $ (35,078 ) $ (2,816 )
Summary Of Discontinued Operations In The Consolidated Statements Of Cash Flows	Three Months Ended March 31, 2023 March 31, 2022 DISCONTINUED OPERATING ACTIVITIES Net loss $ (35,078 ) $ (2,816 ) Changes in operating assets and liabilities: Trade receivables - (250 ) Inventories - 46 Prepaid expenses and other current assets 2,616 - Accounts payable and accrued liabilities 987 - Net cash used in operating activities of discontinued operations $ (31,475 ) $ (3,020 ) FINANCING ACTIVITIES OF DISCONTINUED OPERATIONS Proceeds from related party advances $ 5,500 $ - Net cash provided by financing activities of discontinued operations $ 5,500 $ -

SUBSEQUENT EVENTS (Tables)

SUBSEQUENT EVENTS (Tables)	3 Months Ended
	Mar. 31, 2023
SUBSEQUENT EVENTS
Schedule of securities purchase agreement	Name of Seller Name of Purchaser Securities Purchased Consideration Fabian G. Deneault William Alessi 5,500 Shares of Series A Preferred Stock $10 and other good and valuable consideration, including the delivery of the Mutual Release. William E. Sluss William Alessi 2,000 Shares of Series A Preferred Stock $10 and other good and valuable consideration, including the delivery of the Mutual Release. Eric Newlan William Alessi 5,500 Shares of Series A Preferred Stock $10 and other good and valuable consideration, including the delivery of the Mutual Release. Douglas V. Martin William Alessi 1,000 Shares of Series A Preferred Stock $10 and other good and valuable consideration, including the delivery of the Mutual Release.

NATURE OF OPERATIONS (Details N

NATURE OF OPERATIONS (Details Narrative) - USD ($)		1 Months Ended	3 Months Ended
	Apr. 02, 2021	Apr. 23, 2021	Mar. 31, 2023
Remaining payment for acquisition		$ 143,000
Business acquisition merger, description			a Wyoming corporation (“PXS”), with PXS becoming our wholly-owned subsidiary as a result of the PXS Merger. Pursuant to the PXS Merger Agreement, as amended, an aggregate of 120,000,000 shares of Company common stock were issued to the shareholders of PXS in the PXS Merger
Initial payment for acquisition	$ 500,000
Business Acquisition [Member]
Remaining payment for acquisition		$ 143,000
Purchase price	643,000
Initial payment for acquisition	$ 500,000

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
GOING CONCERN
Working Capital Deficit	$ (4,376,435)
Net cash used in operating activities	$ (47,953)	$ (3,020)

ACQUISITION OF PETRO X SOLTUI_2

ACQUISITION OF PETRO X SOLTUIONS, INC. (Details Narrative)	May 11, 2022 shares
ACQUISITION OF PETRO X SOLTUIONS, INC
Shares issued	100,000,000
Shares issued to directors	81,083,333

RESCISSION OF ACQUISITION OF _2

RESCISSION OF ACQUISITION OF PETRO X SOLUTIONS, INC. (Details Narrative)	May 11, 2022 shares
RESCISSION OF ACQUISITION OF PETRO X SOLUTIONS, INC
Shares issued to shareholders	100,000,000

INTANGIBLE ASSETS (Details)

INTANGIBLE ASSETS (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
INTANGIBLE ASSETS
Acquisition Cost	$ 643,000
Assets acquired
Cash and cash equivalents	38,635
Accounts receivable	41,611
Property and Equipment	97,228
Trademark	100,000
Total assets acquired	277,474
Liabilities assumed
Accounts payable and accrued liabilities	77,998
Note payable	20,000
Total liabilities assumed	97,998
Assets acquired and liabilities assumed, net	463,524
Imparement of goodwill	161,309
Goodwill	$ 302,215	$ 302,215

INTANGIBLE ASSETS (Details Narr

INTANGIBLE ASSETS (Details Narrative) - USD ($)		1 Months Ended				12 Months Ended
	Apr. 02, 2021	Feb. 28, 2023	Apr. 23, 2021	Feb. 28, 2020	Apr. 30, 2019	Dec. 31, 2021	Feb. 12, 2019
Rights, trade secrets and inventory related consideration					$ 32,462
Acquisition price	$ 643,000
Initial portion of purchase price paid	$ 500,000
Balance payment related to acquisition			$ 143,000
Description of related party		Company impaired the Good Hemp-related assets by $7,000, based on evaluation of these assets by management. In February 2023, the Company sold all of its Good Hemp-related assets to JanBella Group, LLC, a company controlled by the Company’s current controlling shareholder, William Alessi (then, a third-party). In consideration of such assets, Mr. Alessi forgave $5,000 of indebtedness of the Company.
Impairment of goodwill						$ 161,309
Expenses						$ 1,735,714
Branding agreement, description				the Company entered into a Branding Agreement (the “Branding Agreement”) with Spire Holdings, LLC (“Spire Holdings”), pursuant to which the Company would immediately issue Spire Holdings 6,000,000 shares of the Company’s common stock (the “Spire Shares”), and Spire Holdings would provide the Company (i) 7 primary NASCAR Cup Series No. 77 entry automobile, team and drivers (“Car”) sponsorships, and (ii) 25 associate or secondary sponsorships in connection with the Car, subject to NASCAR and network television approval
S. Mark Spoone [Member] | Class A Preferred Shares [Member]
Class A preferred shares total value							$ 12,000
Preferred Stock Shares Issued For Acquisitions							12,000

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - Securities Purchase Agreement [Member] - USD ($)			1 Months Ended
	Oct. 05, 2021	May 04, 2021	Jul. 27, 2022	Mar. 26, 2021	Mar. 31, 2023	Aug. 13, 2021
Jefferson Street Capital, LLC [Member]
Convertible Promissory Note Principal Amount	$ 275,000
Shares Issuable Description	The note is convertible into shares of the Company’s common stock at any time at a conversion price equal to 75% multiplied by the lowest closing bid price during the 10 trading day period prior to the date of conversion (and including the conversion date
Ownership Percentage Towards Common Stock	4.99%
Interest Rate	10%
Loan fees	$ 20,000
Maturity Date	Aug. 20, 2022
Convertible Promissory Note	$ 25,000					$ 230,000
Note payable owed balance to related party					$ 115,272
Metrospaces, Inc. [Member]
Shares Issuable Description		The note is convertible into shares of the Company’s common stock at any time at a conversion price equal to 65% multiplied by the lowest closing price during the 20 trading day period prior to the date of conversion (and including the conversion date
Ownership Percentage Towards Common Stock		9.90%
Interest Rate		5%
Maturity Date		May 04, 2022
Convertible Promissory Note		$ 50,000
Convertible Promissory Note Principal Amount		$ 50,000
Convertible Note Prepayment Description		The note carries a prepayment penalty if it is paid off in 180 days following the note date. The prepayment penalty is based on the then-outstanding principal at the time of payoff, plus accrued and unpaid interest, multiplied by 115% if prepaid within 60 days, 120% if prepaid from 61 days-120 days, and 125% if prepaid between 121 days-180 days of issuance. After the expiration of 180 days, the Company shall have no right of prepayment
Accrued interest					22,882
Note payable owed balance to related party					31,950
Diagonal Lending LLC Member
Ownership Percentage Towards Common Stock			4.99%
Rght to repay the Note at premium ranging, percentage rate			The Company has the right to repay the Note at a premium ranging from 115% to 125% of the face amount. After the 180th day following July 27, 2022, the Company has no right of repayment. The Note is convertible into shares of the Company’s common stock at a conversion price equal to 65% of the market price of the Company’s common stock on the date of conversion, any time after the date that is 180 days after July 27, 2022
Interest Rate			9%
Maturity Date			Jul. 27, 2023
Convertible Promissory Note Principal Amount			$ 129,250
Legal Fees			3,000
Accrued interest					7,872
Note payable owed balance to related party					80,650
Debt instrument funding amount			125,000
Diligence fee			$ 1,250
Leonite Capital LLC [Member]
Shares Issuable Description				The note is convertible into shares of the Company’s common stock beginning on the date which is 180 days from the date of the note, at a conversion price equal to 65% multiplied by the lowest closing bid price during the 20 trading day period ending on the last complete trading day prior to the date of conversion
Ownership Percentage Towards Common Stock				4.99%
Interest Rate				8%
Maturity Date				Mar. 26, 2022
Convertible Promissory Note Principal Amount				$ 568,182
Legal Fees				$ 2,000
Convertible Note Prepayment Description				The note carries a prepayment penalty if the note is paid off in 30, 60, 90, 120, 150, or 180 days following the note date. The prepayment penalty is based on the then-outstanding principal at the time of payoff, plus accrued and unpaid interest, multiplied by 112%, 115%, 118%, 125%, 130%, and 135% respectively. After the expiration of 180 days following the issue date, the Company shall have no right of prepayment
Accrued interest					312,882
Note payable owed balance to related party					$ 342,383
Common Stock Issuance of Shares				65,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	1 Months Ended
	Mar. 31, 2023	Feb. 28, 2023	Oct. 15, 2021	Jan. 29, 2020
Interest rate	10%
Mr. William Alessi [Member]
Accrued interest	$ 53,331
Principal amount	179,700
Balance amount owed to related party	31
Promissory notes held			$ 50,287
Indebtedness forgave		$ 5,000
Additional interest amount		$ 50,000
Convertible promissory note interest rate		8%
Original principal amount		$ 568,182
Issuance of common stock				7,000,000
Promissory notes principal amount				$ 7,000
Maurice Bideaux
Payable to related party	17,574
Additional advance from related party	38,910
JanBella Group [Member]
Accrued interest	40,775
Principal amount	94,402
Balance amount owed to related party	1
Mr. Chumas [Member]
Accrued interest	40,856
Principal amount	100,000
Balance amount owed to related party	140,856
Promissory notes held			$ 50,287
Eric Newlan [Member]
Advances payment amount	$ 5,100	$ 10,000

DERIVATIVE LIABILITIES (Details

DERIVATIVE LIABILITIES (Details)	3 Months Ended
	Mar. 31, 2023
DERIVATIVE LIABILITIES
Expected term	1 year
Expected average volatility	290.38%
Expected dividend yield	0%
Risk-free interest rate	4.64%

DERIVATIVE LIABILITIES (Detai_2

DERIVATIVE LIABILITIES (Details 1) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Total	$ 2,870,535	$ 2,838,278
Level 1 [Member]
Total	0	0
Level 2 [Member]
Total	0	0
Level 3 [Member]
Total	$ 2,870,535	$ 2,838,278

CAPITAL STOCK (Details Narrativ

CAPITAL STOCK (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended
	Jan. 31, 2023	Mar. 31, 2023
Leonite Capital LLC [Member]
Common Share Issued Convertible Debt, Shares		52,606,934
Common Share Issued Convertible Debt, Amount		$ 50,499
McLain Investments, LLC [Member]
Common Share Issued Convertible Debt, Shares	20,000,000
Convertible Debt, aggregate amount	$ 18,000
1800 Diagonal Lending, LLC [Member]
Common Share Issued Convertible Debt, Shares		124,057,818
Common Share Issued Convertible Debt, Amount		$ 83,547
William Alessi [Member]
Common Share Issued Convertible Debt, Shares		15,914,511
Common Share Issued Convertible Debt, Amount		$ 15,915
Janbella Group, LLC [Member]
Common Share Issued Convertible Debt, Shares		53,928,230
Common Share Issued Convertible Debt, Amount		$ 26,964
Jefferson Street Capital, LLC [Member]
Common Share Issued Convertible Debt, Shares		15,961,538
Common Share Issued Convertible Debt, Amount		$ 15,962

DISCONTINUED OPERATIONS (Detail

DISCONTINUED OPERATIONS (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
CURRENT ASSETS OF DISCONTINUED OPERATIONS:
TOTAL CURRENT ASSETS OF DISCONTINUED OPERATIONS	$ 229,639	$ 266,251
CURRENT LIABILITIES OF DISCONTINUED OPERATIONS
TOTAL CURRENT LIABILITIES OF DISCONTINUED OPERATIONS	206,636	200,149
Discontinued Operations [Member]
CURRENT ASSETS OF DISCONTINUED OPERATIONS:
Cash and cash equivalents	554	34,550
Inventories	91	91
Prepaid expenses	228,994	231,610
TOTAL CURRENT ASSETS OF DISCONTINUED OPERATIONS	229,639	266,251
CURRENT LIABILITIES OF DISCONTINUED OPERATIONS
Accounts payable and accrued liabilities	206,636	200,149
TOTAL CURRENT LIABILITIES OF DISCONTINUED OPERATIONS	$ 206,636	$ 200,149

DISCONTINUED OPERATIONS (Deta_2

DISCONTINUED OPERATIONS (Details 1) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
OPERATING EXPENSES OF DISCONTINUED OPERATIONS:
NET INCOME (LOSS) OF DISCONTINUED OPERATIONS	$ (35,078)	$ (2,816)
Discontinued Operations [Member]
Net sales	0	250
Cost of sales	3,264	46
Gross profit	(3,264)	204
OPERATING EXPENSES OF DISCONTINUED OPERATIONS:
General and administrative	31,814	3,020
OPERATING EXPENSES OF DISCONTINUED OPERATIONS	31,814	3,020
OPERATING INCOME (LOSS) OF DISCONTINUED OPERATIONS	(35,078)	(2,816)
INCOME (LOSS) BEFORE INCOME TAXES OF DISCONTINUED OPERATIONS	(35,078)	(2,816)
Provision for income taxes of discontinued operations	0	0
NET INCOME (LOSS) OF DISCONTINUED OPERATIONS	$ (35,078)	$ (2,816)

DISCONTINUED OPERATIONS (Deta_3

DISCONTINUED OPERATIONS (Details 2) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
DISCONTINUED OPERATING ACTIVITIES
Net loss	$ (231,451)	$ (2,816)
Changes in operating assets and liabilities:
Net cash used in operating activities of discontinued operations	(554)	(17,140)
FINANCING ACTIVITIES OF DISCONTINUED OPERATIONS
Net cash provided by financing activities of discontinued operations	5,500	0
Discontinued Operations [Member]
DISCONTINUED OPERATING ACTIVITIES
Net loss	(35,078)	(2,816)
Changes in operating assets and liabilities:
Trade receivables	0	(250)
Inventories	0	46
Prepaid expenses and other current assets	2,616	0
Accounts payable and accrued liabilities	987	0
Net cash used in operating activities of discontinued operations	(31,475)	(3,020)
FINANCING ACTIVITIES OF DISCONTINUED OPERATIONS
Proceeds from related party advances	5,500	0
Net cash provided by financing activities of discontinued operations	$ 5,500	$ 0

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - Subsequent Event [Member] - shares	Jun. 02, 2023	Jun. 01, 2023
Eric Newlan [Member]
Securities Purchase Shares		5,500
Consideration description	$10 and other good and valuable consideration, including the delivery of the Mutual Release.
Douglas V Martin [Member]
Securities Purchase Shares		1,000
Consideration description	$10 and other good and valuable consideration, including the delivery of the Mutual Release.
Fabian G Deneault [Member]
Securities Purchase Shares		5,500
Consideration description	$10 and other good and valuable consideration, including the delivery of the Mutual Release.
William E Sluss [Member]
Securities Purchase Shares		2,000
Consideration description	$10 and other good and valuable consideration, including the delivery of the Mutual Release.

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)		1 Months Ended			3 Months Ended
	Jun. 02, 2023	Mar. 31, 2023	Feb. 28, 2023	Dec. 31, 2022	Mar. 31, 2023
Eric Newlan [Member]
Advances payment amount		$ 5,100	$ 10,000
Spire Motorsports II LLC [Member]
Common Share Issued Convertible Debt, Shares				30,000,000
Convertible Debt, aggregate amount				$ 42,000
PXS Member | Motorsports Sponsorship Agreement [Member]
Obligations amount of assigned					$ 200,000
Mr Alessi [Member] | Subsequent Event [Member]
Voting percentage of preferred stock	66.67%