Accredited Solutions (ASII) 10-Q 4 Dec 24 2024 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2024	Dec. 04, 2024
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	Sep. 30, 2024
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2024
Entity Common Stock Shares Outstanding		2,653,493,596
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
Document Quarterly Report	true
Document Transition Report	false
Entity Interactive Data Current	Yes

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Current assets
Cash	$ 12,106	$ 919
Accounts receivable	61,274	64,109
Inventory	0	0
Prepaid expenses	786	3,904
Advance due from related entity	22,678	0
Total current assets	96,844	68,932
Other assets
Property, plant and equipment, net	51,879	60,573
Intellectual property	100,000	100,000
Total assets	248,723	229,505
Current liabilities
Accounts payable	238,633	159,506
Advances payable	48,450	0
Advances payable - related parties	0	39,450
Accrued liabilities	0	10,081
Accrued liabilities - related parties	0	11,400
Interest payable	6,242	260,534
Interest payable to related parties	713	172,149
Notes payable	119,110	19,100
Convertible notes, net of discounts	254,426	961,404
Convertible notes to related parties, net of discounts	125,000	374,102
Derivative liabilities	532,257	3,294,816
Current liabilities held for sale	0	0
Total current liabilities	1,324,831	5,302,542
Total liabilities	1,324,831	5,302,542
Stockholders' deficit
Common stock - 5,000,000,000 shares authorized, $0.001 par value, 2,435,717,463 and 678,796,778 shares issued and outstanding as of September 30, 2024 and December 31, 2023, respectively	2,435,717	678,797
Additional paid in capital	2,242,604	2,121,827
Accumulated deficit	(5,754,444)	(7,873,675)
Total stockholders' deficit	(1,076,108)	(5,073,037)
Total liabilities and stockholders' deficit	248,723	229,505
Preferred stock - Series A
Stockholders' deficit
Preferred stock, value	14	14
Preferred stock - Series B
Stockholders' deficit
Preferred stock, value	$ 1	$ 0

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 30, 2024	Dec. 31, 2023
Common Stock, Shares Par Value	$ 0.001	$ 0.001
Common Stock, Shares Authorized	5,000,000,000	5,000,000,000
Common Stock, Shares Issued	2,435,717,463	678,796,778
Common Stock, Shares Outstanding	2,435,717,463	678,796,778
Preferred stock - Series A
Preferred Stock, Shares Par Value	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	15,000	15,000
Preferred Stock, Shares Issued	14,000	14,000
Preferred Stock, Shares Outstanding	14,000	14,000
Preferred stock - Series B
Preferred Stock, Shares Par Value	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	5,000	5,000
Preferred Stock, Shares Issued	1,217	1,217
Preferred Stock, Shares Outstanding	1,217	1,217

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited)
Net sales	$ 241,136	$ 164,515	$ 452,837	$ 543,116
Cost of sales	189,824	121,616	362,881	414,646
Gross profit	51,312	42,899	89,956	128,470
Operating expenses
General and administrative expenses	423,590	70,717	540,690	187,752
Depreciation and amortization expense	2,907	6,478	8,694	22,967
Total operating expenses	426,497	77,195	549,384	210,719
Operating loss	(375,185)	(34,296)	(459,428)	(82,249)
Other income (expense)
Change in derivative liabilities	4,683,044	(169,306)	2,762,559	(1,623,455)
Interest expense	(35,857)	(47,369)	(183,900)	(142,564)
Loss on extinguishment of debt	0	0	0	(60,320)
Gain on investment in subsidiaries	0	0	0	133,170
Total other income (expense)	4,647,187	(216,675)	2,578,639	(1,693,169)
Net income (loss) from continuing operations	4,272,002	(250,971)	2,119,231	(1,775,418)
Net income (loss) from discontinued operations	0	0	0	(197,251)
Net income (loss)	$ 4,272,002	$ (250,971)	$ 2,119,231	$ (1,972,669)
Net income (loss) per share from continuing operations - basic and diluted	$ 0	$ 0	$ 0	$ 0
Net income (loss) per share from discontinued operations - basic and diluted	0	0	0	0
Net loss per share - basic and diluted	$ 0	$ 0	$ 0	$ 0
Weighted average number of common shares - basic and diluted	1,971,239,882	700,280,474	1,466,440,854	607,719,617

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS DEFICIT (Unaudited) - USD ($)	Total	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Preferred Stock, Series A [Member]	Preferred Stock Series B [Member]
Balance, shares at Dec. 31, 2022		339,277,449			14,000
Balance, amount at Dec. 31, 2022	$ (3,875,447)	$ 339,277	$ 2,170,342	$ (6,385,080)	$ 14	$ 0
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	$ 262,469	(69,583)	0	0	0
Issuance of common stock for services, shares		20,000,000
Issuance of common stock for services, amount	18,000	$ 20,000	(2,000)	0	0	0
Net loss for the period	(231,451)	$ 0	0	(231,451)	$ 0	0
Balance, shares at Mar. 31, 2023		621,746,480			14,000
Balance, amount at Mar. 31, 2023	(3,896,012)	$ 621,746	2,098,759	(6,616,531)	$ 14	0
Balance, shares at Dec. 31, 2022		339,277,449			14,000
Balance, amount at Dec. 31, 2022	(3,875,447)	$ 339,277	2,170,342	(6,385,080)	$ 14	0
Net loss for the period	(1,972,669)
Balance, shares at Sep. 30, 2023		712,296,778			14,000
Balance, amount at Sep. 30, 2023	(5,623,261)	$ 712,297	2,022,177	(8,357,749)	$ 14	0
Balance, shares at Mar. 31, 2023		621,746,480			14,000
Balance, amount at Mar. 31, 2023	(3,896,012)	$ 621,746	2,098,759	(6,616,531)	$ 14	0
Issuance of common stock for conversion of note payable, shares		62,050,298
Issuance of common stock for conversion of note payable, amount	19,269	$ 62,051	(42,782)	0	0	0
Issuance of common stock for services, shares		(20,000,000)
Issuance of common stock for services, amount	(18,000)	$ (20,000)	2,000	0	0	0
Net loss for the period	(1,490,247)	$ 0	0	(1,490,247)	0	0
Issuance of common stock for sponsorship agreement, shares		15,000,000
Issuance of common stock for sponsorship agreement, amount	6,000	$ 15,000	(9,000)	0	$ 0	0
Balance, shares at Jun. 30, 2023		678,796,778			14,000
Balance, amount at Jun. 30, 2023	(5,378,990)	$ 678,797	2,048,977	(8,106,778)	$ 14	0
Issuance of common stock for conversion of note payable, shares		33,500,000
Issuance of common stock for conversion of note payable, amount	6,700	$ 33,500	(26,800)	0	0	0
Net loss for the period	(250,971)	$ 0	0	(250,971)	$ 0	0
Balance, shares at Sep. 30, 2023		712,296,778			14,000
Balance, amount at Sep. 30, 2023	(5,623,261)	$ 712,297	2,022,177	(8,357,749)	$ 14	0
Balance, shares at Dec. 31, 2023		678,796,778			14,000
Balance, amount at Dec. 31, 2023	(5,073,037)	$ 678,797	2,121,827	(7,873,675)	$ 14	0
Net loss for the period	(73,306)	$ 0	0	(73,306)	0	0
Issuance of common stock for conversion of notes payable, shares		631,394,251
Issuance of common stock for conversion of notes payable, amount	152,645	$ 631,394	(478,749)	0	$ 0	0
Balance, shares at Mar. 31, 2024		1,310,191,029			14,000
Balance, amount at Mar. 31, 2024	(4,993,698)	$ 1,310,191	1,643,078	(7,946,981)	$ 14	0
Balance, shares at Dec. 31, 2023		678,796,778			14,000
Balance, amount at Dec. 31, 2023	(5,073,037)	$ 678,797	2,121,827	(7,873,675)	$ 14	$ 0
Net loss for the period	2,119,231
Balance, shares at Sep. 30, 2024		2,435,717,463			14,000	1,217
Balance, amount at Sep. 30, 2024	(1,076,108)	$ 2,435,717	2,242,604	(5,754,444)	$ 14	$ 1
Balance, shares at Mar. 31, 2024		1,310,191,029			14,000
Balance, amount at Mar. 31, 2024	(4,993,698)	$ 1,310,191	1,643,078	(7,946,981)	$ 14	0
Net loss for the period	(2,079,465)	$ 0	0	(2,079,465)	0	0
Issuance of common stock for conversion of notes payable, shares		65,230,769
Issuance of common stock for conversion of notes payable, amount	8,480	$ 65,231	(56,751)	0	$ 0	0
Balance, shares at Jun. 30, 2024		1,375,421,798			14,000
Balance, amount at Jun. 30, 2024	(7,064,683)	$ 1,375,422	1,586,327	(10,026,446)	$ 14	0
Net loss for the period	4,272,002	$ 0	0	4,272,002	0	0
Issuance of common stock for conversion of notes payable, shares		1,060,295,665
Issuance of common stock for conversion of notes payable, amount	121,347	$ 1,060,295	(938,948)	0	$ 0	$ 0
Issuance of preferred stock series B for conversion of notes payable, shares						1,217
Issuance of preferred stock series B for conversion of notes payable, amount	1,595,225		1,595,225	0		$ 1
Balance, shares at Sep. 30, 2024		2,435,717,463			14,000	1,217
Balance, amount at Sep. 30, 2024	$ (1,076,108)	$ 2,435,717	$ 2,242,604	$ (5,754,444)	$ 14	$ 1

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Cash flows from operating activities:
Net income (loss)	$ 2,119,231	$ (1,972,669)
Net loss from discontinued operations	0	197,251
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	8,694	22,967
Stock issued for services	0	6,000
Loss on extinguishment of debt	0	60,320
Amortization of debt discount	13,015	0
Gain on investment of subsidiary	0	(133,170)
(Gain) loss on derivative liabilities	(2,762,559)	1,623,455
Changes in operating assets and liabilities:
Accounts receivable	2,834	(29,597)
Prepaid expenses	3,120	2,422
Accounts payable	79,128	110,029
Accounts payable to related parties	(11,400)	0
Accrued liabilities	132,240	(1,582)
Interest payable	144,898	116,386
Interest payable to related parties	25,986	26,178
Operating cash flows from discontinued operations	0	(37,487)
Net cash used in operating activities	(244,813)	(9,497)
Cash flows from investing activities:
Investing activities of discontinued operations	0	(541)
Net cash flows from investing activities	0	(541)
Cash flows from financing activities:
Proceeds from convertible notes payable, net of discounts	130,000	0
Repayment of convertible notes payable, net of discounts	(15,500)	0
Proceeds from notes payable, net of discounts	132,500	0
Proceeds from advances	9,000	24,450
Financing activities of discontinued operations	0	5,500
Net cash provided by financing activities	256,000	29,950
Net change in cash	11,187	19,912
Cash and cash equivalents - beginning of period	919	35,968
Cash and cash equivalents - end of period	12,106	55,880
Supplemental disclosures of cash flow information:
Cash paid for interest	0	0
Cash paid for income taxes	0	0
Supplemental non-cash information
Convertible notes payable issued for services	165,000	0
Intangible assets sold for reduction of convertible note - related parties	0	5,000
Conversion of notes payable into common stock	$ 228,471	$ 151,836
Conversion of notes payable into preferred stock series B	1,595,226

NATURE OF OPERATIONS

NATURE OF OPERATIONS	9 Months Ended
	Sep. 30, 2024
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	9 Months Ended
	Sep. 30, 2024
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 former 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 and nine month periods ended September 30, 2024 and 2023, 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, 2023, was derived from the audited financial statements included in the Company’s financial statements as of and for the year ended December 31, 2023, 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 September 30, 2024, 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 2020 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 or expiration of the contractual time to use services such as professional service hours purchased in bulk for a given time period. 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	9 Months Ended
	Sep. 30, 2024
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 $1,227,987 at September 30, 2024, and used $244,813 in cash for operating activities for the nine months ended September 30, 2024, 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	9 Months Ended
	Sep. 30, 2024
ACQUISITION OF PETRO X SOLTUIONS INC
ACQUISITION OF PETRO X SOLTUIONS, 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 September 30, 2024, and December 31, 2023, report PXS as discontinued operations, (2) the Company’s Consolidated Statement of Changes in Stockholders’ Equity (Deficit) for December 31, 2023, reflects the adjustment for the rescission of the PXS merger and (3) the Company’s Consolidated Statement of Operations and Consolidated Statement of Cash Flows for the three and nine months ended September 30, 2024 and 2023, reports PXS as discontinued operations.

RESCISSION OF ACQUISITION OF PE

RESCISSION OF ACQUISITION OF PETRO X SOLUTIONS INC	9 Months Ended
	Sep. 30, 2024
RESCISSION OF ACQUISITION OF PETRO X SOLUTIONS INC
RESCISSION OF ACQUISITION OF PETRO X SOLUTIONS, 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.

NOTES PAYABLE

NOTES PAYABLE	9 Months Ended
	Sep. 30, 2024
NOTES PAYABLE
NOTES PAYABLE	NOTE 6 – 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 was in default so default interest of 24.0% was in place along with penalties. On August 12, 2024, the Company exchanged 569 preferred Series B shares for $856,674 in principal and accrued default penalties and interest leaving a principal balance of $30,000. On September 13, 2024, the Company issued 38,000,000 shares of common stock pursuant to a conversion notice for $8,845 in principal. As of September 30, 2024 and December 31, 2023, the balance owed was $21,355 and $713,232 and accrued interest and penalties was $0 and $129,516, respectively. 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 was in default so default interest of 24.0% was in place. On August 12, 2024, the Company exchanged 50 preferred Series B shares for $29,980 in principal and accrued default penalties and interest leaving a principal balance of $30,000. From August 12, 2024 through September 30, 2024, the Company issued 200,000,000 shares of common stock pursuant to conversion notices for $30,000 in principal. As of September 30, 2024 and December 31, 2023, the balance owed was $0 and $31,950 and accrued interest and penalties was $0 and $31,923, respectively. 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 was in default so default interest of 24.0% was in place along with penalties. On August 12, 2024, the Company exchanged 152 preferred Series B shares for $138,356 in principal and accrued default penalties and interest leaving a principal balance of $35,000. As of September 30, 2024 and December 31, 2023, the balance owed was $35,000 and $123,572 and accrued interest and penalties was $0 and $36,073, respectively. On March 8, 2022, the Company amended and restated a convertible promissory note with Mr. Chumas. The original note was entered into on July 22, 2019 for $100,000. The amendment set the interest rate at 10.0% with the due date of October 31, 2022. The conversion price is the lower of (i) $0.001 (the “Fixed Conversion Price”) or, (ii) 50% of the lowest bid price during the forty-five (45) consecutive trading day period ending on the trading day immediately prior to the applicable conversion date. The note was in default. On August 12, 2024, the Company exchanged 100 preferred Series B shares for $156,654 in principal and accrued default penalties and interest. As of September 30, 2024 and December 31, 2023, the balance owed was $0 and $100,000 and accrued interest and penalties was $0 and $50,489, respectively. On March 8, 2022, the Company amended and restated a convertible promissory note with JanBella Group, LLC. The original note was entered into on July 17, 2019 for $110,000. The amendment set the interest rate at 10.0% with the due date of October 31, 2022. The conversion price is the lower of (i) $0.001 (the “Fixed Conversion Price”) or, (ii) 50% of the lowest bid price during the forty-five (45) consecutive trading day period ending on the trading day immediately prior to the applicable conversion date. During the fiscal year ended December 31, 2023, JanBella converted $15,598 of the principal balance into the Company’s shares of common stock. The note was in default. On August 12, 2024, the Company exchanged 110 preferred Series B shares for $104,387 in principal and accrued default penalties and interest leaving a principal balance of $35,000. From August 27, 2024 through September 11, 2024, the Company issued 163,671,600 shares of common stock pursuant to conversion notices for $8,184 in principal. As of September 30, 2024 and December 31, 2023, the balance owed was $26,816 and $94,402 and accrued interest and penalties was $0 and $49,063, respectively. On March 8, 2022, the Company amended and restated a convertible promissory note with Mr. Alessi. The original note was entered into on July 22, 2021 for $200,000. The amendment set the interest rate at 10.0% with the due date of October 31, 2022. The conversion price is the lower of (i) $0.001 (the “Fixed Conversion Price”) or, (ii) 50% of the lowest bid price during the forty-five (45) consecutive trading day period ending on the trading day immediately prior to the applicable conversion date. During the fiscal year ended December 31, 2023, Mr. Alessi converted $20,300 of the principal balance into the Company’s shares of common stock. The note was in default. On August 12, 2024, the Company exchanged 200 preferred Series B shares for $264,625 in principal and accrued default penalties and interest. As of September 30, 2024 and December 31, 2023, the balance owed was $0 and $179,700 and accrued interest and penalties was $0 and $72,596, respectively. On 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 On October 25, 2023, 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 October 25, 2023, in the principal amount of $12,000. The Note was funded by 1800 Diagonal on October 25, 2023, with the Company receiving funding of $12,000. 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 October 25, 2024. 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 October 25, 2023, 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 61% 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 October 25, 2023; provided, however On April 19, 2024, the Company entered into a securities purchase agreement (the “Jefferson”) with Jefferson Street Capital, LLC, a New Jersey limited liability company, pursuant to which the Company agreed to issue to the investor a 18% Promissory Note (the “Jefferson Note”), dated April 19, 2024, in the principal amount of $10,000. The Jefferson includes customary representations, warranties and covenants by the Company and customary closing conditions. The Jefferson Note matured on April 19, 2024 and was in default. On August 12, 2024, the Company exchanged 10 preferred Series B shares for $10,567 in principal and accrued default penalties and interest. As of September 30, 2024 and December 31, 2023, the balance owed was $0 and $0 and accrued interest and penalties was $0 and $0, respectively. On April 19, 2024, 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 18% Promissory Note, dated April 19, 2024, in the principal amount of $25,000. The note was funded by the Investor on April 19, 2024, and on such date pursuant to the securities purchase agreement, the Company reimbursed the Investor for expenses for legal fees and due diligence of $5,000. 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 April 19, 2025. On August 12, 2024, the Company exchanged 25 preferred Series B shares for $26,418 in principal and accrued default penalties and interest. As of September 30, 2024 and December 31, 2023, the balance owed was $0 and $0 and accrued interest and penalties was $0 and $0, respectively. On July 10, 2024, 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 18% Promissory Note, dated July 10, 2024, in the principal amount of $6,000. The note was funded by the Investor on July 10, 2024, and on such date pursuant to the securities purchase agreement, the Company reimbursed the Investor for expenses for legal fees and due diligence of $1,000. 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 July 10, 2025. As of September 30, 2024 and December 31, 2023, the balance owed was $6,000 and $0 and accrued interest was $243 and $0, respectively. On July 11, 2024, 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 July 11, 2024, in the principal amount of $7,500. The Jefferson Note included a $2,500 original issue discount, and was funded by the investor on July 11, 2024, and on such date pursuant to the Jefferson Note, the Company reimbursed the investor for loan fees of $2,500, receiving net funding of $5,000. The Jefferson SPA includes customary representations, warranties and covenants by the Company and customary closing conditions. The Jefferson Note matures on April 11, 2025. 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. On August 12, 2024, the Company exchanged 1 preferred Series B share for $7,566 in principal and accrued default interest. As of September 30, 2024 and December 31, 2023, the balance owed was $0 and $0 and accrued interest was $0 and $0, respectively. On July 31, 2024, the Company entered into a securities purchase agreement (the “Metrospaces”) with Metrospaces, Inc., a Florida corporation, pursuant to which the Company agreed to issue to the investor an 8% Promissory Note (the “Metrospaces Note”), dated July 31, 2024, in the principal amount of $22,000. The note was funded by the Investor on July 31, 2024, 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 Metrospaces Note includes customary representations, warranties and covenants by the Company and customary closing conditions. The Metrospaces Note matures on December 31, 2024. The Company has made payments of $1,750 towards this note. As of September 30, 2024 and December 31, 2023, the balance owed was $20,250 and $0 and accrued interest was $368 and $0, respectively. On August 9, 2024, the Company entered into a securities purchase agreement (the “Metrospaces”) with Metrospaces, Inc., a Florida corporation, pursuant to which the Company agreed to issue to the investor an 8% Promissory Note (the “Metrospaces Note”), dated August 9, 2024, in the principal amount of $27,500. The note was funded by the Investor on August 9, 2024, and on such date pursuant to the securities purchase agreement, the Company reimbursed the Investor for expenses for legal fees and due diligence of $2,500. The Metrospaces Note includes customary representations, warranties and covenants by the Company and customary closing conditions. The Metrospaces Note matures on December 31, 2024. As of September 30, 2024 and December 31, 2023, the balance owed was $27,500 and $0 and accrued interest was $392 and $0, respectively. On August 14, 2024, the Company entered into a securities purchase agreement (the “AES Capital SPA”) with AES Capital Management, LLC, a Nevada corporation, pursuant to which the Company agreed to issue to the investor a 8% Convertible Redeemable Promissory Note (the “AES Capital Note”), dated August 14, 2024, in the principal amount of $12,000. The AES Capital SPA includes customary representations, warranties and covenants by the Company and customary closing conditions. The AES Capital Note matures on August 14, 2025. The note is convertible into shares of the Company’s common stock at any time at a conversion price of $0.0007 per share, 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 9.99% of the Company’s issued and outstanding common stock. As of September 30, 2024 and December 31, 2023, the balance owed was $12,000 and $0 and accrued interest was $124 and $0, respectively. On August 16, 2024, the Company entered into a securities purchase agreement (the “Metrospaces”) with Metrospaces, Inc., a Florida corporation, pursuant to which the Company agreed to issue to the investor an 8% Promissory Note (the “Metrospaces Note”), dated August 16, 2024, in the principal amount of $52,250. The note was funded by the Investor on August 16, 2024, and on such date pursuant to the securities purchase agreement, the Company reimbursed the Investor for expenses for legal fees and due diligence of $4,750. The Metrospaces Note includes customary representations, warranties and covenants by the Company and customary closing conditions. The Metrospaces Note matures on December 31, 2024. As of September 30, 2024 and December 31, 2023, the balance owed was $52,250 and $0 and accrued interest was $644 and $0, respectively. On August 29, 2024, the Company entered into a securities purchase agreement (the “Apollo SPA”) with Apollo Management Group, Inc., a Florida corporation, pursuant to which the Company agreed to issue to the investor a 12% Convertible Redeemable Promissory Note (the “Apollo Note”), dated August 29, 2024, in the principal amount of $60,000. The Apollo SPA includes customary representations, warranties and covenants by the Company and customary closing conditions. The Apollo Note matures on August 29, 2025. The note is convertible into shares of the Company’s common stock at any time at a variable conversion price that equals the lesser of (i) 40% multiplied by the lowest Trading Price (as defined below) during the previous thirty (30) Trading Days (as defined below) before the Issue Date of this Note (representing a discount rate of 60%) or (ii) 40% multiplied by the Market Price (as defined herein) (representing a discount rate of 60%). “Market Price” means the lowest Trading Price (as defined below) for the Common Stock during the thirty (30) Trading Day period ending on the latest complete Trading Day prior to 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. As of September 30, 2024 and December 31, 2023, the balance owed was $60,000 and $0 and accrued interest was $631 and $0, respectively. On August 29, 2024, the Company entered into a convertible promissory note with JanBella Group, LLC. in the principal amount of $42,000. The note has an 8% interest rate and matures on August 29, 2025. The note was funded by the Investor on August 29, 2024, and on such date pursuant to the securities purchase agreement, the Company reimbursed the Investor for expenses for legal fees and due diligence of $7,000. The conversion price is 25% of the closing market price of the trading day immediately preceding the date of conversion. As of September 30, 2024 and December 31, 2023, the balance owed was $42,000 and $0 and accrued interest was $295 and $0, respectively. On September 9, 2024, the Company entered into a securities purchase agreement (the “Apollo SPA”) with Apollo Management Group, Inc., a Florida corporation, pursuant to which the Company agreed to issue to the investor a 12% Convertible Redeemable Promissory Note (the “Apollo Note”), dated September 9, 2024, in the principal amount of $22,000. The Apollo SPA includes customary representations, warranties and covenants by the Company and customary closing conditions. The Apollo Note matures on September 8, 2025. The note is convertible into shares of the Company’s common stock at any time at a variable conversion price that equals the lesser of (i) 40% multiplied by the lowest Trading Price (as defined below) during the previous thirty (30) Trading Days (as defined below) before the Issue Date of this Note (representing a discount rate of 60%) or (ii) 40% multiplied by the Market Price (as defined herein) (representing a discount rate of 60%). “Market Price” means the lowest Trading Price (as defined below) for the Common Stock during the thirty (30) Trading Day period ending on the latest complete Trading Day prior to 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. As of September 30, 2024 and December 31, 2023, the balance owed was $22,000 and $0 and accrued interest was $152 and $0, respectively. On September 10, 2024, the Company entered into a convertible promissory note with JanBella Group, LLC. in the principal amount of $18,000. The note has an 8% interest rate and matures on September 10, 2025. The note was funded by the Investor on September 10, 2024, and on such date pursuant to the securities purchase agreement, the Company reimbursed the Investor for expenses for legal fees and due diligence of $3,000. The conversion price is 25% of the closing market price of the trading day immediately preceding the date of conversion. As of September 30, 2024 and December 31, 2023, the balance owed was $18,000 and $0 and accrued interest was $79 and $0, respectively.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2024
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE 7 – RELATED PARTY TRANSACTIONS In February 2023 through June 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 $14,100, 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. From July 2023 through December 2023, Mr. Allessi, while the Company’s controlling shareholder, made advances on behalf of the Company in the total amount of $15,350, which amounts were used to pay operating expenses of the Company. During the nine months ended September 30, 2024, Mr. Alessi made advances amounting to $9,000 more for operating funds. The amounts loaned by Mr. Alessi are due on demand and bear no interest. Based on the transaction noted above, Mr. Alessi is no longer a related party. During the nine months ended September 30, 2024, an officer and director of the Company, Eduardo Brito, made advances on behalf of the Company in the total amount of 12,350, which amounts were used to pay operating expenses of the Company. The amounts loaned by Mr. Brito are due on demand and bear no interest. As of September 30, 2024, these advances have been paid in full. On September 4, 2024, the Company entered into four convertible promissory notes with employees and officers of the Company in the principal amount of $165,000 for services rendered to the Company. The notes have an 8% interest rate and mature on September 4, 2025. The conversion price is 25% of the closing market price of the trading day immediately preceding the date of conversion. As of September 30, 2024 and December 31, 2023, the balance owed was $165,000 and $0 and accrued interest was $940 and $0, respectively.

DERIVATIVE LIABILITIES

DERIVATIVE LIABILITIES	9 Months Ended
	Sep. 30, 2024
DERIVATIVE LIABILITIES
DERIVATIVE LIABILITIES	NOTE 8 – DERIVATIVE LIABILITIES The Company analyzed the conversion option for derivative accounting consideration under ASC 815, Derivatives 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 Binomial pricing model to calculate the fair value as of September 30, 2024. The Binomial 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 Binomial valuation model. For the nine months ended September 30, 2024, the assumptions utilized in estimating fair values of the liabilities measured on a recurring basis are as follows: Nine months ended September 30, 2024 Expected term 0.25 – 0.95 years Expected average volatility 358.45–377.79 % Expected dividend yield - Risk-free interest rate 3.98–4.73 % The fair value measurements of the derivative liabilities at September 30, 2024, are summarized: Total Level 1 Level 2 Level 3 $ 532,257 $ - $ - $ 532,257 The fair value measurements of the derivative liabilities at December 31, 2023, is summarized: Total Level 1 Level 2 Level 3 $ 3,294,816 $ - $ - $ 3,294,816

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2024
COMMITMENTS AND CONTINGENCIES
COMMITMENTS AND CONTINGENCIES	NOTE 9 – 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 the date of this filing, the Company did not have any legal actions pending against it. Commitments None

CAPITAL STOCK

CAPITAL STOCK	9 Months Ended
	Sep. 30, 2024
CAPITAL STOCK
CAPITAL STOCK	NOTE 10 – CAPITAL STOCK The Company has 30,000,000 shares of Preferred Stock authorized with 15,000 shares designated as Series A Preferred Stock, of which 14,000 is currently issued and outstanding. On August 8, 2024, the Company filed with the State of Nevada a Certificate of Designation which established a Series B Convertible Preferred Stock (the “Series B Preferred Stock”). On August 12, 2024, the Company issued 1,217 shares of Series B Preferred Stock under exchange agreements for $1,595,226 in convertible debt. In accordance with ASC 480-10, since the Series B Preferred Stock shares are convertible into common stock at a variable conversion price, these shares need to be reported and disclosed as mezzanine equity. A summary description of the Series B Preferred Stock, including the redemption and related provisions, is set forth below. Designation and Amount Voting Dividends Conversion During the nine months ended September 30, 2024, the Company issued 725,714,149 shares of common stock to 1800 Diagonal Lending, LLC for conversion of $163,311 in convertible debt. During the nine months ended September 30, 2024, the Company issued 537,461,538 shares of common stock to Metrospaces, Inc. for conversion of $69,870 in convertible debt. During the nine months ended September 30, 2024, the Company issued 272,261,600 shares of common stock to JanBella Group, LLC for conversion of $19,043 in convertible debt. During the nine months ended September 30, 2024, the Company issued 146,483,398 shares of common stock to Leonite Capital, LLC for conversion of $22,748 in convertible debt. During the nine months ended September 30, 2024, the Company issued 75,000,000 shares of common stock to Jefferson Street Capital, LLC for conversion of $7,500 in convertible debt.

DISCONTINUED OPERATIONS

DISCONTINUED OPERATIONS	9 Months Ended
	Sep. 30, 2024
DISCONTINUED OPERATIONS
DISCONTINUED OPERATIONS	NOTE 11 – 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 reported no assets and liabilities of the discontinued operations (held for sale) in the consolidated balance sheets for September 30, 2024 and December 31, 2023. 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 three and nine months ended September 30, 2024 and 2023, have been reflected as discontinued operations in the Consolidated Statements of Operations, and consist of the following: Three Months Ended September 30, 2024 September 30, 2023 Net sales $ - $ - Cost of sales - - Gross profit - - OPERATING EXPENSES OF DISCONTINUED OPERATIONS: General and administrative - - - - OPERATING INCOME (LOSS) OF DISCONTINUED OPERATIONS - - INCOME (LOSS) BEFORE INCOME TAXES OF DISCONTINUED OPERATIONS - - Provision for income taxes of discontinued operations - - NET INCOME (LOSS) OF DISCONTINUED OPERATIONS $ - $ - Nine Months Ended September 30, 2024 September 30, 2023 Net sales $ - $ - Cost of sales - 5,038 Gross profit - (5,038 ) OPERATING EXPENSES OF DISCONTINUED OPERATIONS: General and administrative - 192,213 - 192,213 OPERATING INCOME (LOSS) OF DISCONTINUED OPERATIONS - (197,251 ) INCOME (LOSS) BEFORE INCOME TAXES OF DISCONTINUED OPERATIONS - (197,251 ) Provision for income taxes of discontinued operations - - NET INCOME (LOSS) OF DISCONTINUED OPERATIONS $ - $ (197,251 ) 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 nine months ended September 30, 2024 and 2023, have been reflected as discontinued operations in the Consolidated Statements of Cash Flows and consist of the following: Nine Months Ended September 30, 2024 September 30, 2023 DISCONTINUED OPERATING ACTIVITIES Net loss $ - $ (197,251 ) Prepaid expenses and other current assets - 225,390 Accounts payable and accrued liabilities - (65,626 ) Net cash provided by operating activities of discontinued operations $ - $ (37,487 ) INVESTING ACTIVITIES OF DISCONTINUED OPERATIONS Net cash held in discontinued operations $ - $ (541 ) Net cash used in investing activities of discontinued operations $ - $ (541 ) FINANCING ACTIVITIES OF DISCONTINUED OPERATIONS Proceeds from related party advances $ - $ 5,500 Net cash used in financing activities of discontinued operations $ - $ 5,500

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2024
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 12 – 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. On October 29, 2024, the Company entered into a convertible promissory note with JanBella Group, LLC. in the principal amount of $72,000. The note has an 8% interest rate and matures on August 29, 2025. The note was funded by the Investor on October 29, 2024, and on such date pursuant to the securities purchase agreement, the Company reimbursed the Investor for expenses for legal fees and due diligence of $12,000. The conversion price is 50% of the closing market price of the trading day immediately preceding the date of conversion. On October 30, 2024, the Company issued 121,500,000 shares of common stock to JanBella Group (a non-affiliate at the time of the transaction) for conversion of $18,225 in principal on convertible debt. On November 12, 2024, the Company issued 39,000,000 shares of common stock to Metrospaces, Inc. pursuant to a conversion on convertible debt. On November 15, 2024, the Company issued 57,276,133 shares of common stock to JanBella Group (a non-affiliate at the time of the transaction) for conversion of $8,591 in principal on convertible debt. On December 3, 2024, the Company entered into a convertible promissory note with Apollo Management Group, Inc. in the principal amount of $38,500. The note has an 12% interest rate and matures on December 3, 2025. The note was funded by the Investor on December 3, 2024, and on such date pursuant to the securities purchase agreement, the Company reimbursed the Investor for expenses for legal fees and due diligence of $3,500. The conversion price is 60% of the closing market price of the during the previous 30 trading days immediately preceding the date of conversion.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2024
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 former 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 and nine month periods ended September 30, 2024 and 2023, 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, 2023, was derived from the audited financial statements included in the Company’s financial statements as of and for the year ended December 31, 2023, 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 September 30, 2024, 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 2020 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 or expiration of the contractual time to use services such as professional service hours purchased in bulk for a given time period.
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.

DERIVATIVE LIABILITIES (Tables)

DERIVATIVE LIABILITIES (Tables)	9 Months Ended
	Sep. 30, 2024
DERIVATIVE LIABILITIES
Schedule of Assumptions Utilized in Estimating Fair Values of the Liabilities	Nine months ended September 30, 2024 Expected term 0.25 – 0.95 years Expected average volatility 358.45–377.79 % Expected dividend yield - Risk-free interest rate 3.98–4.73 %
Schedule of Fair Value Measurements of the Derivative Liabilities	Total Level 1 Level 2 Level 3 $ 532,257 $ - $ - $ 532,257 Total Level 1 Level 2 Level 3 $ 3,294,816 $ - $ - $ 3,294,816

DISCONTINUED OPERATIONS (Tables

DISCONTINUED OPERATIONS (Tables)	9 Months Ended
	Sep. 30, 2024
DISCONTINUED OPERATIONS
Summary of Discontinued Operations in the Consolidated Statements of Operations	Three Months Ended September 30, 2024 September 30, 2023 Net sales $ - $ - Cost of sales - - Gross profit - - OPERATING EXPENSES OF DISCONTINUED OPERATIONS: General and administrative - - - - OPERATING INCOME (LOSS) OF DISCONTINUED OPERATIONS - - INCOME (LOSS) BEFORE INCOME TAXES OF DISCONTINUED OPERATIONS - - Provision for income taxes of discontinued operations - - NET INCOME (LOSS) OF DISCONTINUED OPERATIONS $ - $ - Nine Months Ended September 30, 2024 September 30, 2023 Net sales $ - $ - Cost of sales - 5,038 Gross profit - (5,038 ) OPERATING EXPENSES OF DISCONTINUED OPERATIONS: General and administrative - 192,213 - 192,213 OPERATING INCOME (LOSS) OF DISCONTINUED OPERATIONS - (197,251 ) INCOME (LOSS) BEFORE INCOME TAXES OF DISCONTINUED OPERATIONS - (197,251 ) Provision for income taxes of discontinued operations - - NET INCOME (LOSS) OF DISCONTINUED OPERATIONS $ - $ (197,251 )
Summary of Discontinued Operations in the Consolidated Statements of Cash Flows	Nine Months Ended September 30, 2024 September 30, 2023 DISCONTINUED OPERATING ACTIVITIES Net loss $ - $ (197,251 ) Prepaid expenses and other current assets - 225,390 Accounts payable and accrued liabilities - (65,626 ) Net cash provided by operating activities of discontinued operations $ - $ (37,487 ) INVESTING ACTIVITIES OF DISCONTINUED OPERATIONS Net cash held in discontinued operations $ - $ (541 ) Net cash used in investing activities of discontinued operations $ - $ (541 ) FINANCING ACTIVITIES OF DISCONTINUED OPERATIONS Proceeds from related party advances $ - $ 5,500 Net cash used in financing activities of discontinued operations $ - $ 5,500

NATURE OF OPERATIONS (Details N

NATURE OF OPERATIONS (Details Narrative) - USD ($)				1 Months Ended
	May 11, 2022	Apr. 02, 2021	Apr. 01, 2021	Apr. 23, 2021
Business acquisition merger, description	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
Business Acquisition [Member]
Remaining payment for acquisition				$ 143,000
Acquisition Purchase price			$ 643,000
Initial payment for acquisition		$ 500,000

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
GOING CONCERN
Net cash used in operating activities	$ (244,813)	$ (9,497)
Working Capital Deficit	$ (1,227,987)

ACQUISITION OF PETRO X SOLTUI_2

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

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)												1 Months Ended									12 Months Ended
	Sep. 13, 2024	Sep. 10, 2024	Sep. 09, 2024	Aug. 14, 2024	Aug. 12, 2024	Aug. 09, 2024	Jul. 11, 2024	Jul. 10, 2024	Mar. 08, 2022	Oct. 05, 2021	May 04, 2021	Sep. 30, 2024	Sep. 11, 2024	Aug. 29, 2024	Aug. 16, 2024	Jul. 31, 2024	Apr. 19, 2024	Oct. 25, 2023	Jul. 27, 2022	Mar. 26, 2021	Dec. 31, 2023	Oct. 13, 2021
Metrospaces, Inc. [Member] | July 31, 2024 [Member] | Securities Purchase Agreement [Member]
Note payable owed balance to related party												$ 20,250									$ 0
Accrued interest												368									0
Metrospaces, Inc. [Member] | August 9, 2024 [Member] | Securities Purchase Agreement [Member]
Note payable owed balance to related party												27,500									0
Accrued interest												392									0
Metrospaces, Inc. [Member] | August 16, 2024 [Member] | Securities Purchase Agreement [Member]
Note payable owed balance to related party												52,250									0
Accrued interest												644									0
Jefferson Street Capital, LLC [Member] | Preferred Series B shares [Member]
Convertible Promissory Note Principal Amount					$ 10,567
Prefered Stock Issuance of Shares					10
Jefferson Street Capital, LLC [Member] | July 11, 2024 [Member] | Securities Purchase Agreement [Member]
Note payable owed balance to related party												0									0
Accrued interest												0									0
AES Capital [Member] | Securities Purchase Agreement [Member]
Maturity Date				Aug. 14, 2025
Ownership Percentage Towards Common Stock				9.99%
Note payable owed balance to related party												12,000									0
Accrued interest												124									0
Interest Rate				8%
Conversion price				$ 0.0007
Convertible Promissory Note Principal Amount				$ 12,000
Apollo [Member] | Securities Purchase Agreement [Member]
Maturity Date			Sep. 08, 2025											Aug. 29, 2025
Ownership Percentage Towards Common Stock			4.99%											4.99%
Note payable owed balance to related party												60,000									0
Accrued interest												631									0
Interest Rate			12%											12%
Convertible Promissory Note Principal Amount			$ 22,000											$ 60,000
Apollo [Member] | September 9, 2024 [Member] | Securities Purchase Agreement [Member]
Note payable owed balance to related party												22,000									0
Accrued interest												152									0
Leonite Capital LLC [Member] | Preferred Series B shares [Member]
Convertible Promissory Note Principal Amount					$ 26,418
Prefered Stock Issuance of Shares					25
Mr. Chumas [Member]
Notes payable description									The amendment set the interest rate at 10.0% with the due date of October 31, 2022. The conversion price is the lower of (i) $0.001 (the “Fixed Conversion Price”) or, (ii) 50% of the lowest bid price during the forty-five (45) consecutive trading day period ending on the trading day immediately prior to the applicable conversion date
Convertible Promissory Note Principal Amount					$ 156,654
Prefered Stock Issuance of Shares					100
Note payable owed balance to related party												0									100,000
Accrued interest												0									50,489
JanBella Group, LLC [Member]
Conversion price as a percentage of the market price		25%												25%
Legal Fees		$ 3,000												$ 7,000
Notes payable description									The amendment set the interest rate at 10.0% with the due date of October 31, 2022. The conversion price is the lower of (i) $0.001 (the “Fixed Conversion Price”) or, (ii) 50% of the lowest bid price during the forty-five (45) consecutive trading day period ending on the trading day immediately prior to the applicable conversion date. During the fiscal year ended December 31, 2023, JanBella converted $15,598 of the principal balance into the Company’s shares of common stock. The note was in default
Convertible Promissory Note Principal Amount		$ 18,000							$ 110,000				$ 8,184	$ 42,000							15,598
Maturity Date		Aug. 29, 2025												Sep. 10, 2025
Common Stock Issuance of Shares													163,671,600
Note payable owed balance to related party												26,816									94,402
Accrued interest												0									49,063
Interest Rate		8%												8%
JanBella Group, LLC [Member] | Preferred Series B shares [Member]
Principal balance					$ 35,000
Convertible Promissory Note Principal Amount					$ 104,387
Prefered Stock Issuance of Shares					110
JanBella Group, LLC [Member] | August 29, 2024 [Member]
Note payable owed balance to related party												42,000									0
Accrued interest												295									0
JanBella Group, LLC [Member] | September 10, 2024 [Member]
Note payable owed balance to related party												18,000									0
Accrued interest												79									0
Mr. Alessi [Member]
Notes payable description									The amendment set the interest rate at 10.0% with the due date of October 31, 2022. The conversion price is the lower of (i) $0.001 (the “Fixed Conversion Price”) or, (ii) 50% of the lowest bid price during the forty-five (45) consecutive trading day period ending on the trading day immediately prior to the applicable conversion date. During the fiscal year ended December 31, 2023
Convertible Promissory Note Principal Amount									$ 200,000												20,300
Note payable owed balance to related party												0									179,700
Accrued interest												0									72,596
Mr. Alessi [Member] | Preferred Series B shares [Member]
Convertible Promissory Note Principal Amount					$ 264,625
Prefered Stock Issuance of Shares					200
Securities Purchase Agreement [Member] | Diagonal Lending LLC [Member]
Legal Fees																			$ 3,000
Convertible Promissory Note Principal Amount																		$ 12,000	$ 129,250
Maturity Date																		Oct. 25, 2024	Jul. 27, 2023
Ownership Percentage Towards Common Stock																		4.99%	4.99%
Note payable owed balance to related party												0									80,650
Accrued interest												0									60,224
Interest Rate																		9%	9%
Debt instrument funding amount																		$ 12,000	$ 125,000
Diligence fee																			$ 1,250
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 October 25, 2023, 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 61% 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 October 25, 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
Securities Purchase Agreement [Member] | Metrospaces, Inc. [Member]
Legal Fees						$ 2,500									$ 4,750	$ 2,000
Convertible Promissory Note Principal Amount						$ 27,500					$ 50,000	$ 30,000			$ 52,250	22,000
Payments to note																$ 1,750
Maturity Date						Dec. 31, 2024					May 04, 2022				Dec. 31, 2024	Dec. 31, 2024
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%
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
Common Stock Issuance of Shares												200,000,000
Note payable owed balance to related party												$ 0									31,950
Accrued interest												0									31,923
Interest Rate						8%					5%				8%	8%
Convertible Promissory Note											$ 50,000
Securities Purchase Agreement [Member] | Metrospaces, Inc. [Member] | Preferred Series B shares [Member]
Principal balance					$ 30,000
Convertible Promissory Note Principal Amount					$ 856,674
Prefered Stock Issuance of Shares					50
Securities Purchase Agreement [Member] | Jefferson Street Capital, LLC [Member]
Maturity Date							Apr. 11, 2025			Aug. 20, 2022
Shares Issuable Description							The Jefferson Note matures on April 11, 2025. 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)			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%			4.99%
Note payable owed balance to related party												35,000									123,572
Accrued interest												0									36,073
Interest Rate							10%			10%							18%
Convertible Promissory Note										$ 25,000												$ 230,000
Convertible Promissory Note Principal Amount							$ 7,500			275,000							$ 10,000
Loan fees							2,500			$ 20,000
Original issue discount							2,500
Debt instrument funding amount							$ 5,000
Securities Purchase Agreement [Member] | Jefferson Street Capital, LLC [Member] | Preferred Series B shares [Member]
Principal balance					$ 35,000
Convertible Promissory Note Principal Amount					$ 138,356
Prefered Stock Issuance of Shares					152
Securities Purchase Agreement [Member] | Jefferson Street Capital, LLC [Member] | April 19, 2024 [Member]
Note payable owed balance to related party												0									0
Accrued interest																					0
Securities Purchase Agreement [Member] | Jefferson Street Capital, LLC [Member] | July 11, 2024 [Member] | Preferred Series B shares [Member]
Convertible Promissory Note Principal Amount					$ 7,566
Prefered Stock Issuance of Shares					1
Securities Purchase Agreement [Member] | Diagonal Lending LLC [Member] | October 25, 2023 [Member]
Note payable owed balance to related party												0									12,000
Accrued interest												0									198
Securities Purchase Agreement [Member] | Leonite Capital LLC [Member]
Legal Fees								$ 1,000									5,000			$ 2,000
Convertible Promissory Note Principal Amount	$ 8,845							$ 6,000									$ 25,000			$ 568,182
Maturity Date																				Mar. 26, 2022
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%
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
Common Stock Issuance of Shares	38,000,000																			65,000
Note payable owed balance to related party												21,355									713,232
Accrued interest												0									129,516
Interest Rate								18%									18%			8%
Securities Purchase Agreement [Member] | Leonite Capital LLC [Member] | Preferred Series B shares [Member]
Principal balance					$ 30,000
Convertible Promissory Note Principal Amount					$ 29,980
Prefered Stock Issuance of Shares					569
Securities Purchase Agreement [Member] | Leonite Capital LLC [Member] | April 19, 2024 [Member]
Note payable owed balance to related party												0									0
Accrued interest												0									0
Securities Purchase Agreement [Member] | Leonite Capital LLC [Member] | July 10, 2024 [Member]
Note payable owed balance to related party												6,000									0
Accrued interest												$ 243									$ 0

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Interest rate	25%
Proceeds from advances	$ 9,000	$ 24,450
Convertible notes payable issued for services	165,000	0
Mr. William Alessi [Member]
Advances payment amount	$ 12,350
Convertible promissory note interest rate	8%
Accrued interest	$ 940		$ 0
Principal amount	165,000
Proceeds from advances	9,000
Convertible notes payable issued for services	165,000	$ 0
Bill Alessi [Member]
Advances payment amount	14,100
Eric Newlan [Member]
Advances payment amount	$ 15,350

DERIVATIVE LIABILITIES (Details

DERIVATIVE LIABILITIES (Details)	9 Months Ended
	Sep. 30, 2024
Expected dividend yield	0%
Bottom (Member)
Expected term	3 months
Expected average volatility	358.45%
Risk-free interest rate	3.98%
Top (Member)
Expected term	11 months 12 days
Expected average volatility	377.79%
Risk-free interest rate	4.73%

DERIVATIVE LIABILITIES (Detai_2

DERIVATIVE LIABILITIES (Details 1) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
DERIVATIVE LIABILITIES
Total	$ 532,257	$ 3,294,816
Level 1 [Member]
DERIVATIVE LIABILITIES
Total	0	0
Level 2 [Member]
DERIVATIVE LIABILITIES
Total	0	0
Level 3 [Member]
DERIVATIVE LIABILITIES
Total	$ 532,257	$ 3,294,816

CAPITAL STOCK (Details Narrativ

CAPITAL STOCK (Details Narrative)	9 Months Ended
	Sep. 30, 2024 USD ($) $ / shares shares
Common Share Issued Convertible Debt, Shares	1,595,226
Expected dividend yield	0%
JanBella Group [Member]
Common Share Issued Convertible Debt, Shares	272,261,600
Common Share Issued Convertible Debt, Amount | $	$ 19,043
1800 Diagonal Lending, LLC [Member]
Common Share Issued Convertible Debt, Shares	725,714,149
Common Share Issued Convertible Debt, Amount | $	$ 163,311
Jefferson Street Capital, LLC [Member]
Common Share Issued Convertible Debt, Shares	75,000,000
Common Share Issued Convertible Debt, Amount | $	$ 7,500
Leonite Capital LLC [Member]
Common Share Issued Convertible Debt, Shares	146,483,398
Common Share Issued Convertible Debt, Amount | $	$ 22,748
Metrospace [Member]
Common Share Issued Convertible Debt, Shares	537,461,538
Common Share Issued Convertible Debt, Amount | $	$ 69,870
Preferred Stocks B [Member]
Preferd stock shares designed	5,000
Preferd stock shares stated value | $ / shares	$ 1,000
Expected dividend yield	10%
Description of conversion price	The Series B Preferred Stock is convertible at any time at a conversion price equal 85% multiplied by the average of the three (3) lowest volume weighted average prices for the Company’s common stock during the five (5) Trading Day period ending on the latest trading day prior to the conversion date
Dividends	10%
Initial liquidation preference | $ / shares	$ 1,000
Preferred Stock, Shares Issued	1,217
Preferred Stock, Shares Designation	5,000
Common Share Issued Convertible Debt, Amount | $	$ 1,595,226
Preferred Stocks Series A
Preferd stock shares designed	15,000
Preferred Stock, Shares Authorized	30,000,000
Preferred Stock, Shares Issued	14,000
Preferred Stock, Shares Outstanding	14,000

DISCONTINUED OPERATIONS (Detail

DISCONTINUED OPERATIONS (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
NET INCOME (LOSS) OF DISCONTINUED OPERATIONS	$ 0	$ 0	$ 0	$ (197,251)
Discontinued Operations [Member]
Net sales	0	0	0	0
Cost of sales	0	0	0	5,038
Gross profit	0	0	0	(5,038)
OPERATING EXPENSES OF DISCONTINUED OPERATIONS	0	0	0	192,213
General and administrative	0	0	0	192,213
OPERATING INCOME (LOSS) OF DISCONTINUED OPERATIONS	0	0	0	(197,251)
INCOME (LOSS) BEFORE INCOME TAXES OF DISCONTINUED OPERATIONS	0	0	0	(197,251)
Provision for income taxes of discontinued operations	0	0	0	0
NET INCOME (LOSS) OF DISCONTINUED OPERATIONS	$ 0	$ 0	$ 0	$ (197,251)

DISCONTINUED OPERATIONS (Deta_2

DISCONTINUED OPERATIONS (Details 1) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Net loss	$ (2,119,231)	$ 1,972,669
Net cash provided by operating activities of discontinued operations	0	(37,487)
INVESTING ACTIVITIES OF DISCONTINUED OPERATIONS
Net cash used in investing activities of discontinued operations	0	(541)
FINANCING ACTIVITIES OF DISCONTINUED OPERATIONS
Proceeds from related party advances	132,500	0
Net cash used in financing activities of discontinued operations	0	5,500
Discontinued Operations [Member] | Petro X Solutions [Member]
Net loss	0	(197,251)
Prepaid expenses and other current assets	0	225,390
Accounts payable and accrued liabilities	0	(65,626)
Net cash provided by operating activities of discontinued operations	0	(37,487)
INVESTING ACTIVITIES OF DISCONTINUED OPERATIONS
Net cash held in discontinued operations	0	(541)
Net cash used in investing activities of discontinued operations	0	(541)
FINANCING ACTIVITIES OF DISCONTINUED OPERATIONS
Proceeds from related party advances	0	5,500
Net cash used in financing activities of discontinued operations	$ 0	$ 5,500

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)				1 Months Ended				9 Months Ended
	Dec. 03, 2024	Nov. 12, 2024	Sep. 10, 2024	Nov. 15, 2024	Oct. 30, 2024	Oct. 29, 2024	Aug. 29, 2024	Sep. 30, 2024
Common Share Issued Convertible Debt, Shares								1,595,226
JanBella Group, LLC [Member]
Conversion price as a percentage of the market price			25%				25%
Debt instrument, Maturity date			Aug. 29, 2025				Sep. 10, 2025
Subsequent Event [Member] | JanBella Group, LLC [Member]
Conversion price as a percentage of the market price						50%
Debt Instrument, Interest Rate						8%
Debt instrument, Maturity date						Aug. 29, 2025
Debt instrument principal amount						$ 72,000
Reimbursed expense for legal and due diligence fees						$ 12,000
Subsequent Event [Member] | Apollo Management Group, Inc. [Member]
Conversion price as a percentage of the market price	60%
Debt Instrument, Interest Rate	12%
Debt instrument, Maturity date	Dec. 03, 2025
Debt instrument principal amount	$ 38,500
Reimbursed expense for legal and due diligence fees	$ 3,500
Subsequent Event [Member] | Metrospaces, Inc.
Common Share Issued Convertible Debt, Shares		39,000,000
Subsequent Event [Member] | JanBella
Conversion of convertible debt principal				$ 8,591	$ 18,225
Common Share Issued Convertible Debt, Shares				57,276,133	121,500,000