Global AI (GLAI) 10-K 8 Feb 24 2023 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Sep. 30, 2023	Feb. 08, 2024	Mar. 31, 2023
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2023
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--09-30
Entity File Number	333-163439
Entity Registrant Name	Global AI, Inc.
Entity Central Index Key	0001473490
Entity Tax Identification Number	26-4170100
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	110 Front Street
Entity Address, Address Line Two	Suite 300
Entity Address, City or Town	Jupiter
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	33477
City Area Code	(561)
Local Phone Number	240-0333
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	Yes
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 221,905
Entity Common Stock, Shares Outstanding		154,312,024
Document Financial Statement Error Correction [Flag]	false
Auditor Name	Hudgens CPA, PLLC
Auditor Firm ID	6849
Auditor Location	Houston, Texas

Balance Sheets

Balance Sheets - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Current Assets
Cash	$ 2	$ 5,812
Accounts receivable-related party		5,000
Prepaid Expenses	1,095	5,080
Total Current Assets	1,097	15,892
Deposits		578
Total Assets	1,097	16,470
Current Liabilities
Accounts Payable	29,080
Accrued interest payable-related party		8,510
Notes payable -related party		94,120
Total Current Liabilities	29,080	102,630
Total Liabilities	29,080	102,630
Commitments and Contingencies (Note 6)
Stockholders’ Deficit
Preferred stock, $0.001 par value; 5,000,000 shares authorized; none issued or outstanding
Common stock, $0.001 par value; 250,000,000 shares authorized; 28,578,006 and 26,922,006 issued and outstanding at September 30, 2023 and 2022, respectively.	28,578	26,922
Additional paid-in capital	1,470,685	1,298,056
Accumulated deficit	(1,527,246)	(1,411,138)
Total Stockholders’ Deficit	(27,983)	(86,160)
Total Liabilities and Stockholders’ Deficit	$ 1,097	$ 16,470

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2023	Sep. 30, 2022
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	250,000,000	250,000,000
Common stock, shares issued	28,578,006	26,922,006
Common stock, shares outstanding	28,578,006	26,922,006

Statements of Operations

Statements of Operations - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Revenues:
Consulting fees from related party	$ 49,000	$ 60,000
Total Revenues	49,000	60,000
Operating Expenses:
Bad debt recovery- related party		(10,000)
General and administrative	18,770	19,302
Professional fees	141,803	44,510
Rent	1,680	1,692
Total Operating Expenses	162,253	55,504
Income (Loss) From Operations	(113,253)	4,496
Other Expense
Interest expense	(2,855)	(3,738)
Total Other Expense	(2,855)	(3,738)
Net income (loss)	$ (116,108)	$ 758
Net income (loss) per share - basic	$ 0	$ 0
Net income (loss) per share - diluted	$ 0	$ 0
Weighted average number of common shares - Basic	28,578,006	26,922,006
Weighted average number of common shares - Diluted	28,578,006	26,922,006

Statements of Changes in Stockh

Statements of Changes in Stockholders' Deficit - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance at Sep. 30, 2021	$ 26,922	$ 1,298,056	$ (1,411,896)	$ (86,918)
Balance, shares at Sep. 30, 2021	26,922,006
Net income (loss)			758	758
Balance at Sep. 30, 2022	$ 26,922	1,298,056	(1,411,138)	(86,160)
Balance, shares at Sep. 30, 2022	26,922,006
Net income (loss)			(116,108)	(116,108)
Common stock issued for services	$ 800	68,000		68,800
Common stock issued for services, shares	800,000
Issuance of common stock for conversion of debt – related party	$ 856	104,629		105,485
Issuance of common stock for conversion of debt - related party, shares	865,000
Balance at Sep. 30, 2023	$ 28,578	$ 1,470,685	$ (1,527,246)	$ (27,983)
Balance, shares at Sep. 30, 2023	28,578,006

Statements of Cash Flows

Statements of Cash Flows - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Cash flows provided by (used in) Operating Activities:
Net income (loss)	$ (116,108)	$ 758
Stock-based compensation	68,800
Changes in operating assets and liabilities:
Accounts receivable-related party	5,000
Prepaid expenses	3,985	(80)
Accounts payable	29,080
Accrued interest payable-related party	2,855	1,358
Deposits	578
Net cash provided by (used in) operating activities	(5,810)	2,036
Cash flows provided by Investing Activities:
Net cash provided by investing activities
Cash flows provided by Financing Activities:
Proceeds from issuance of notes payable-related party		2,620
Net cash provided by (used in) financing activities		2,620
Increase (decrease) in cash during the year	(5,810)	4,656
Cash, beginning of year	5,812	1,156
Cash, end of year	2	5,812
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION
Interest paid in cash	8,510	2,380
Taxes paid in cash
Noncash Investing and Financing Activities
Shares issued for conversion of debt – related party	$ 105,485

Nature of Operations and Summar

Nature of Operations and Summary of Significant Accounting Policies	12 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
Nature of Operations and Summary of Significant Accounting Policies	Note 1 - Nature of Operations and Summary of Significant Accounting Policies Nature of Operations Global AI was organized as Mycatalogsonline.com, Inc. in the state of Nevada on January 6, 2009. In April 2009, the Company changed its name to My Catalogs Online, Inc. In November 2012, the Company changed its name to Bright Mountain Holdings, Inc. In August 2013, the Company changed its name to Wall Street Media Co, Inc. and in October 2023 the Company changed its name to Global AI, Inc. The Company expects to acquire, integrate and develop artificial intelligence (“AI”)-based technology companies and assets (the “Acquisitions”). The Company intends to focus its Acquisitions on machine and deep learning, generative AI, computer vision, natural language processing, and other AI technologies. The Company focuses on Acquisitions that are scalable and have revenue models that provide for tangible growth. Once acquired, the Company plans to integrate and further develop the companies and assets acquired in the Acquisitions to increase their existing customer base and further develop their existing products and services. The Company also plans to “cross-pollinate” knowledge and strategies derived from each of its Acquisitions with other Acquisitions for the benefit of the Company’s network as a whole. In addition, the Company plans to centralize back office administrative functions and take advantage of cost and revenue synergies across the Acquisitions’ platforms. On September 12, 2023, Ingenious Investment AG purchased, from their own funds, from existing shareholders of the Company, in a series of private transactions, a total of 24,944,466 0.001 92.7 Use of Estimates The financial statements are prepared in accordance with Accounting Principles Generally Accepted in the United States (“GAAP”). These accounting principles require the Company to make certain estimates, judgments and assumptions. The Company believes that the estimates, judgments and assumptions upon which it relies are reasonable based upon information available at the time that these estimates, judgments and assumptions are made. These estimates, judgments and assumptions can affect the reported amounts of assets and liabilities as of the date of the financial statements as well as the reported amounts of revenues and expenses during the periods presented. The financial statements would be affected to the extent there are material differences between these estimates and actual results. In many cases, the accounting treatment of a particular transaction is specifically dictated by GAAP and does not require management’s judgment in its application. There are also areas in which management’s judgment in selecting any available alternative would not produce a materially different result. Significant estimates include the valuation allowance on deferred tax assets. Revenue Recognition The Company recognizes revenue using the five-step revenue recognition model as prescribed by ASC 606, “Revenue from Contracts with Customers”. The underlying principle of ASC 606 is that a business or other organization will recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects what it expects to receive in exchange for the goods or services. Global AI Inc. Notes to Financial Statements For the Years Ended September 30, 2023 and 2022 The Company previously provided consulting services to an entity wholly owned by the Company’s previous majority stockholder and the related entity’s clients which represented the Company’s only revenue source. The Company recognized revenue when the was (i.e. consulting services) with the customer was satisfied and when the service was provided. Revenue was measured as the amount of consideration the Company expected to receive in exchange for providing the service. Income Taxes The Company accounts for income taxes pursuant to the provisions of ASC 740-10 “Accounting for Income Taxes,” which requires, among other things, an asset and liability approach to calculating deferred income taxes. The asset and liability approach requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the carrying amounts and the tax bases of assets and liabilities. A valuation allowance is provided to offset any net deferred tax assets for which management believes it is more likely than not that the net deferred asset will not be realized. In accordance with the guidance of ASC 740-10, the benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above should be reflected as a liability for unrecognized tax benefits in the accompanying balance sheet along with any associated interest and penalties that would be payable to the taxing authorities upon examination. The Company believes its tax positions are all highly certain of being upheld upon examination. As such, the Company has not recorded a liability for unrecognized tax benefits. As of September 30, 2023, tax years 2022, 2021 and 2020 remain open for Internal Revenue Service audit. The Company has received no notice of audit from the Internal Revenue Service for any of the open tax years. Basic and Diluted Net Loss per Common Share Basic net loss per share is computed by dividing the net loss by the weighted average number of common shares outstanding during the period. Diluted net loss per common share is computed by dividing the net loss by the weighted average number of common shares outstanding for the period and, if dilutive, potential common shares outstanding during the period. Potentially dilutive securities consist of the incremental common shares issuable upon exercise of common stock equivalents such as stock options and convertible debt instruments. Potentially dilutive securities are excluded from the computation if their effect is anti-dilutive. There were no Global AI, Inc. Notes to Financial Statements For the Years Ended September 30, 2023 and 2022 Recent Accounting Pronouncements In August, 2020, the FASB issued ASU 2020-06, “Debt-Debt with Conversion and other options” which simplifies the accounting for convertible debt instruments and convertible preferred stock. The ASU is effective for public companies for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. Early adoption is permitted. This ASU is not expected to have a material impact on the financial statements and disclosures of the Company since it does not have any debt with conversion options that meets the criteria.

Going Concern

Going Concern	12 Months Ended
	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern	Note 2 - Going Concern As reflected in the accompanying financial statements for the years ended September 30, 2023 and 2022, the Company reported a net loss of $ (116,108) 758 (5,810) 2,036 27,983 1,527,246

Related Party Transactions

Related Party Transactions	12 Months Ended
	Sep. 30, 2023
Related Party Transactions [Abstract]
Related Party Transactions	Note 3 Related Party Transactions $ 49,000 60,000 100 59.8 0 5,000 The Company had a note payable with Landmark-Pegasus, a related party company, that accrued interest at an annual rate of 4 856,000 105,485 73,616 31,869 0 94,120 0 8,510 Jeffrey A. Lubchansky, the Company’s former Chairman of the Board, President, Chief Executive Officer and principal financial officer, received $ 19,000 1,500

Stockholders_ Deficit

Stockholders’ Deficit	12 Months Ended
	Sep. 30, 2023
Equity [Abstract]
Stockholders’ Deficit	Note 4 – Stockholders’ Deficit The Company has 250,000,000 28,578,006 The Company issued 800,000 68,800 The Company issued 856,000 73,616 31,869 105,485 Global AI, Inc. Notes to Financial Statements For the Years Ended September 30, 2023 and 2022

Income Taxes

Income Taxes	12 Months Ended
	Sep. 30, 2023
Income Tax Disclosure [Abstract]
Income Taxes	Note 5 – Income Taxes There was no The reconciliation of income tax expense (benefit) for the years ended September 30, 2023 and 2022 computed at the United States federal tax rate of 21% to income tax expense (benefit) is as follows Schedule of Reconciliation of Income Tax Expense (Benefit) 2023 2022 Tax expense at the United States statutory rate $ - $ 160 State income tax, net of federal - 28 Change in valuation allowance - (188 ) Income tax expense (benefits) $ - $ - 2023 2022 Tax expense at the United States statutory rate 21.00 % 21.00 % State income tax, net of federal 4.74 % 4.74 % Change in valuation allowance (25.74 )% (25.74 )% Income tax expense (benefits) - - The tax effect of temporary differences that give rise to the deferred tax assets is as follows: Schedule of Deferred Tax Assets 2023 2022 Net operating loss carryforward $ 36,361 $ 36,361 Valuation allowance (36,361 ) (36,361 ) Net deferred tax assets $ - $ - Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. At September 30, 2023, the Company has net operating losses (“NOL”) of approximately $ 637,000 31,000 147,000 A valuation allowance is established if it is more likely than not that all or a portion of the deferred tax asset will not be realized. Accordingly, a valuation allowance was established at September 30, 2023 and 2022 for the full amount of our deferred tax assets due to the uncertainty of realization. Management believes that based upon its projection of future taxable operating income for the foreseeable future, it is more likely than not that the Company will not be able to realize the benefit of the deferred tax assets at September 30, 2023 and 2022.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Sep. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 6 – Commitments and Contingencies From time to time, we may be involved in litigation relating to claims arising out of our operations in the normal course of business. As of September 30, 2023 and 2022, there were no

Concentrations

Concentrations	12 Months Ended
	Sep. 30, 2023
Risks and Uncertainties [Abstract]
Concentrations	Note 7 – Concentrations During the fiscal years ended September 30, 2023 and 2022, 100 59.8

Nature of Operations and Summ_2

Nature of Operations and Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
Nature of Operations	Nature of Operations Global AI was organized as Mycatalogsonline.com, Inc. in the state of Nevada on January 6, 2009. In April 2009, the Company changed its name to My Catalogs Online, Inc. In November 2012, the Company changed its name to Bright Mountain Holdings, Inc. In August 2013, the Company changed its name to Wall Street Media Co, Inc. and in October 2023 the Company changed its name to Global AI, Inc. The Company expects to acquire, integrate and develop artificial intelligence (“AI”)-based technology companies and assets (the “Acquisitions”). The Company intends to focus its Acquisitions on machine and deep learning, generative AI, computer vision, natural language processing, and other AI technologies. The Company focuses on Acquisitions that are scalable and have revenue models that provide for tangible growth. Once acquired, the Company plans to integrate and further develop the companies and assets acquired in the Acquisitions to increase their existing customer base and further develop their existing products and services. The Company also plans to “cross-pollinate” knowledge and strategies derived from each of its Acquisitions with other Acquisitions for the benefit of the Company’s network as a whole. In addition, the Company plans to centralize back office administrative functions and take advantage of cost and revenue synergies across the Acquisitions’ platforms. On September 12, 2023, Ingenious Investment AG purchased, from their own funds, from existing shareholders of the Company, in a series of private transactions, a total of 24,944,466 0.001 92.7
Use of Estimates	Use of Estimates The financial statements are prepared in accordance with Accounting Principles Generally Accepted in the United States (“GAAP”). These accounting principles require the Company to make certain estimates, judgments and assumptions. The Company believes that the estimates, judgments and assumptions upon which it relies are reasonable based upon information available at the time that these estimates, judgments and assumptions are made. These estimates, judgments and assumptions can affect the reported amounts of assets and liabilities as of the date of the financial statements as well as the reported amounts of revenues and expenses during the periods presented. The financial statements would be affected to the extent there are material differences between these estimates and actual results. In many cases, the accounting treatment of a particular transaction is specifically dictated by GAAP and does not require management’s judgment in its application. There are also areas in which management’s judgment in selecting any available alternative would not produce a materially different result. Significant estimates include the valuation allowance on deferred tax assets.
Revenue Recognition	Revenue Recognition The Company recognizes revenue using the five-step revenue recognition model as prescribed by ASC 606, “Revenue from Contracts with Customers”. The underlying principle of ASC 606 is that a business or other organization will recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects what it expects to receive in exchange for the goods or services. Global AI Inc. Notes to Financial Statements For the Years Ended September 30, 2023 and 2022 The Company previously provided consulting services to an entity wholly owned by the Company’s previous majority stockholder and the related entity’s clients which represented the Company’s only revenue source. The Company recognized revenue when the was (i.e. consulting services) with the customer was satisfied and when the service was provided. Revenue was measured as the amount of consideration the Company expected to receive in exchange for providing the service.
Income Taxes	Income Taxes The Company accounts for income taxes pursuant to the provisions of ASC 740-10 “Accounting for Income Taxes,” which requires, among other things, an asset and liability approach to calculating deferred income taxes. The asset and liability approach requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the carrying amounts and the tax bases of assets and liabilities. A valuation allowance is provided to offset any net deferred tax assets for which management believes it is more likely than not that the net deferred asset will not be realized. In accordance with the guidance of ASC 740-10, the benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above should be reflected as a liability for unrecognized tax benefits in the accompanying balance sheet along with any associated interest and penalties that would be payable to the taxing authorities upon examination. The Company believes its tax positions are all highly certain of being upheld upon examination. As such, the Company has not recorded a liability for unrecognized tax benefits. As of September 30, 2023, tax years 2022, 2021 and 2020 remain open for Internal Revenue Service audit. The Company has received no notice of audit from the Internal Revenue Service for any of the open tax years.
Basic and Diluted Net Loss per Common Share	Basic and Diluted Net Loss per Common Share Basic net loss per share is computed by dividing the net loss by the weighted average number of common shares outstanding during the period. Diluted net loss per common share is computed by dividing the net loss by the weighted average number of common shares outstanding for the period and, if dilutive, potential common shares outstanding during the period. Potentially dilutive securities consist of the incremental common shares issuable upon exercise of common stock equivalents such as stock options and convertible debt instruments. Potentially dilutive securities are excluded from the computation if their effect is anti-dilutive. There were no Global AI, Inc. Notes to Financial Statements For the Years Ended September 30, 2023 and 2022
Recent Accounting Pronouncements	Recent Accounting Pronouncements In August, 2020, the FASB issued ASU 2020-06, “Debt-Debt with Conversion and other options” which simplifies the accounting for convertible debt instruments and convertible preferred stock. The ASU is effective for public companies for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. Early adoption is permitted. This ASU is not expected to have a material impact on the financial statements and disclosures of the Company since it does not have any debt with conversion options that meets the criteria.

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Sep. 30, 2023
Income Tax Disclosure [Abstract]
Schedule of Reconciliation of Income Tax Expense (Benefit)	The reconciliation of income tax expense (benefit) for the years ended September 30, 2023 and 2022 computed at the United States federal tax rate of 21% to income tax expense (benefit) is as follows Schedule of Reconciliation of Income Tax Expense (Benefit) 2023 2022 Tax expense at the United States statutory rate $ - $ 160 State income tax, net of federal - 28 Change in valuation allowance - (188 ) Income tax expense (benefits) $ - $ - 2023 2022 Tax expense at the United States statutory rate 21.00 % 21.00 % State income tax, net of federal 4.74 % 4.74 % Change in valuation allowance (25.74 )% (25.74 )% Income tax expense (benefits) - -
Schedule of Deferred Tax Assets	The tax effect of temporary differences that give rise to the deferred tax assets is as follows: Schedule of Deferred Tax Assets 2023 2022 Net operating loss carryforward $ 36,361 $ 36,361 Valuation allowance (36,361 ) (36,361 ) Net deferred tax assets $ - $ -

Nature of Operations and Summ_3

Nature of Operations and Summary of Significant Accounting Policies (Details Narrative) - $ / shares	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 12, 2023
Common stock, shares authorized	250,000,000	250,000,000
Common stock, par value	$ 0.001	$ 0.001
Potentially dilutive securities outstanding	0	0
Parent Company [Member]
Common stock, shares authorized			24,944,466
Common stock, par value			$ 0.001
Common stock, outstanding percentage			92.70%

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net income (loss)	$ (116,108)	$ 758
Net cash provided by used in operating activities	(5,810)	2,036
Working capital	27,983
Accumulated deficit	$ 1,527,246	$ 1,411,138

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)		12 Months Ended
	Sep. 12, 2023	Sep. 30, 2023	Sep. 30, 2022
Related Party Transaction [Line Items]
Revenue derived from a related party		$ 49,000	$ 60,000
Revenue derived from a related party, percentage		100%	100%
Accrued interest		$ 105,485
Related party notes payable			$ 94,120
Interest accrued in notes payable			8,510
Common Stock [Member]
Related Party Transaction [Line Items]
Conversion of common stock		865,000
Related Party [Member]
Related Party Transaction [Line Items]
Unpaid services by the related party		$ 0	5,000
Conversion of common stock		856,000
Fair value of conversion debt		$ 73,616
Gain on conversion		$ 31,869
Related Party [Member] | Common Stock [Member]
Related Party Transaction [Line Items]
Conversion of common stock	856,000
Landmark Pegasus [Member]
Related Party Transaction [Line Items]
Accrued interest rate		4%
Landmark Pegasus [Member] | John Moroney [Member]
Related Party Transaction [Line Items]
Revenue derived from a related party, percentage		59.80%
Jeffrey A Lubchansky [Member]
Related Party Transaction [Line Items]
Officers compensation received		$ 19,000	$ 19,000
Monthly compensation expense		$ 1,500

Stockholders_ Deficit (Details

Stockholders’ Deficit (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Common stock, shares authorized	250,000,000	250,000,000
Common stock, shares issued	28,578,006	26,922,006
Common stock, shares outstanding	28,578,006	26,922,006
Stock issued during period value issued for services	$ 68,800
Adjustment to additional paid in capital	$ 105,485
Related Party [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Conversion of related party note payable	856,000
Conversion price	$ 73,616
Gain on conversion	$ 31,869
Consultant [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Stock issued during period shares issued for services	800,000
Stock issued during period value issued for services	$ 68,800

Schedule of Reconciliation of I

Schedule of Reconciliation of Income Tax Expense (Benefit) (Details) - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Income Tax Disclosure [Abstract]
Tax expense at the United States statutory rate		$ 160
State income tax, net of federal		28
Change in valuation allowance		(188)
Income tax expense (benefits)
Tax expense at the United States statutory rate	21%	21%
State income tax, net of federal	4.74%	4.74%
Change in valuation allowance	(25.74%)	(25.74%)
Income tax expense (benefits)

Schedule of Deferred Tax Assets

Schedule of Deferred Tax Assets (Details) - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Income Tax Disclosure [Abstract]
Net operating loss carryforward	$ 36,361	$ 36,361
Valuation allowance	(36,361)	(36,361)
Net deferred tax assets

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Income tax expense
Net operating losses	637,000
Net operating loss carryforwards	147,000
2011 To 2015 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Net operating loss deduction limit per year	$ 31,000

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative) - Integer	Sep. 30, 2023	Sep. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
Pending or threatened lawsuits	0	0

Concentrations (Details Narrati

Concentrations (Details Narrative)	Sep. 30, 2023	Sep. 30, 2022
Landmark Pegasus [Member]
Ownership percentage	100%	100%
Jeffrey A Lubchansky [Member]
Ownership percentage	59.80%	59.80%