BlackStar Enterprise (BEGI) 10-Q 15 May 23 2023 Q1 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Mar. 31, 2023	May 05, 2023
Document Information Line Items
Entity Registrant Name	BLACKSTAR ENTERPRISE GROUP, INC.
Trading Symbol	N/A
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		683,446,845
Amendment Flag	false
Entity Central Index Key	0001483646
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Document Period End Date	Mar. 31, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q1
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Shell Company	false
Entity Ex Transition Period	true
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	000-55730
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	27-1120628
Entity Address, Address Line One	4450 Arapahoe Ave
Entity Address, Address Line Two	Suite 100
Entity Address, City or Town	Boulder
Entity Address, State or Province	CO
Entity Address, Postal Zip Code	80303
City Area Code	(303)
Local Phone Number	500-3210
Title of 12(b) Security	N/A
Security Exchange Name	NONE
Entity Interactive Data Current	Yes

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Current Assets
Cash	$ 36,603	$ 62,085
Prepaid expenses	4,009
Total current assets	40,612	62,085
Intangibles	248,686	241,685
Total Assets	289,298	303,770
Current liabilities
Accounts payable	117,674	97,750
Accrued interest payable	172,822	150,691
Notes payable	50,000
Convertible notes payable, net of discounts of $4,445 and $7,835 at March 31, 2023 and December 31, 2022	757,189	784,939
Total current liabilities	1,097,685	1,033,380
Stockholders' Deficit
Preferred stock, 10,000,000 shares authorized; $0.001 par value; 1,000,000 shares issued and outstanding	1,000	1,000
Common stock, 700,000,000 shares authorized; $0.001 par value 651,139,153 and 546,495,214 issued and outstanding at March 31, 2023 and December 31, 2022	651,139	546,495
Additional paid in capital	8,027,145	8,097,862
Common stock to be issued	4,500
Accumulated deficit	(9,492,171)	(9,374,967)
Total stockholders' deficit	(808,387)	(729,610)
Total Liabilities and Stockholders' Deficit	$ 289,298	$ 303,770

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parentheticals) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Convertible notes payable discount (in Dollars)	$ 4,445	$ 7,835
Preferred stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	1,000,000	1,000,000
Preferred stock, share outstanding	1,000,000	1,000,000
Common stock, par value per share (in Dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	700,000,000	700,000,000
Common stock, shares issued	651,139,153	546,495,214
Common stock, shares outstanding	651,139,153	546,495,214

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Income Statement [Abstract]
Revenue
Operating expenses
Legal and professional	44,652	36,199
Management consulting - related party	31,500	86,613
General and administrative	12,252	13,468
Total operating expenses	88,404	136,280
Other expense (income)
Amortization of discount on convertible notes		313,923
Amortization of convertible debt issuance costs	3,390	20,328
Interest expense	25,410	46,371
Other expense (income)	28,800	380,622
Net (loss)	$ (117,204)	$ (516,902)
Net (loss) per share - basic and diluted (in Dollars per share)
Weighted average number of common shares outstanding - basic and diluted (in Shares)	597,028,323	146,414,764

CONSOLIDATED STATEMENTS OF OP_2

CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) (Parentheticals) - $ / shares	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Income Statement [Abstract]
Net (loss) per share - diluted
Weighted average number of common shares outstanding - diluted	597,028,323	146,414,764

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDER'S DEFICIT (Unaudited) - USD ($)	Common Stock	Preferred Stock	Additional Paid in Capital	Common Stock to be Issued	Accumulated Deficit	Total
Balances at Dec. 31, 2021	$ 128,689	$ 1,000	$ 7,896,457		$ (8,149,760)	$ (123,614)
Balances (in Shares) at Dec. 31, 2021	128,689,319	1,000,000
Shares issued for conversion of notes and interest	$ 63,312		233,009			296,321
Shares issued for conversion of notes and interest (in Shares)	63,311,934
Net loss					(516,902)	(516,902)
Balances at Mar. 31, 2022	$ 192,001	$ 1,000	8,129,466		(8,666,662)	(344,195)
Balances (in Shares) at Mar. 31, 2022	192,001,253	1,000,000
Balances at Dec. 31, 2022	$ 546,495	$ 1,000	8,097,862		(9,374,967)	(729,610)
Balances (in Shares) at Dec. 31, 2022	546,495,214	1,000,000
Shares issued for conversion of notes and interest	$ 104,644		(70,717)			33,927
Shares issued for conversion of notes and interest (in Shares)	104,643,939
Shares to be issued for notes payable				4,500		4,500
Net loss					(117,204)	(117,204)
Balances at Mar. 31, 2023	$ 651,139	$ 1,000	$ 8,027,145	$ 4,500	$ (9,492,171)	$ (808,387)
Balances (in Shares) at Mar. 31, 2023	651,139,153	1,000,000

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Cash Flows From Operating Activities
Net (loss)	$ (117,204)	$ (516,902)
Adjustments to reconcile net loss to net cash used
Amortization of convertible note issue costs	3,390	20,328
Amortization of discounts on convertible notes		313,923
Amortization of interest on convertible notes		14,366
Interest paid in stock	491
Changes in operating assets and liabilities
Decrease in prepaids		3,750
Increase (decrease) in accounts payable	19,924	(10,248)
Increase in accrued interest payable	24,918	32,005
Cash used in operating activities	(68,481)	(142,778)
Cash Flows From Investing Activities
Software and patent costs	(7,001)	(845)
Cash used in investing activities	(7,001)	(845)
Cash Flows From Financing Activities
Proceeds from notes payable	50,000
Proceeds from convertible notes, net of offering costs and original issue discount		52,000
Net cash provided by financing activities	50,000	52,000
Net increase (decrease) in cash	(25,482)	(91,623)
Cash, beginning of period	62,085	518,539
Cash, end of period	36,603	426,916
Supplemental disclosure of non-cash investing
Notes payable and interest converted to common stock	33,927	296,321
Accounts payable for intangibles	$ 70,251

NATURE OF OPERATIONS AND BASIS

NATURE OF OPERATIONS AND BASIS OF PRESENTATION	3 Months Ended
	Mar. 31, 2023
Nature of Operations and Basis of Presentation [Abstract]
NATURE OF OPERATIONS AND BASIS OF PRESENTATION	NOTE 1 – NATURE OF OPERATIONS AND BASIS OF PRESENTATION BlackStar Enterprise Group, Inc. (the “Company” or “BlackStar”) was incorporated in the State of Delaware on December 18, 2007. On January 25, 2016, International Hedge Group, Inc. (“IHG”) signed an agreement to acquire a 95% interest in the Company. IHG was issued 44,400,000 shares of common stock and 1,000,000 shares of Series A Preferred Stock. IHG is our controlling shareholder and is engaged in providing management services and capital consulting to companies. IHG and BlackStar are currently managed and controlled by two individuals each of whom is a beneficial owner of an additional 9% of the Company’s common stock. The Company intends to act as a merchant banking firm seeking to facilitate venture capital to early stage revenue companies. BlackStar intends to offer consulting and regulatory compliance services to crypto-equity companies and blockchain entrepreneurs for securities, tax, and commodity issues. BlackStar is conducting ongoing analysis for opportunities in involvement in crypto-related ventures through a wholly-owned subsidiary, Blockchain Equity Management Corp (“BEMC”). BlackStar intends to serve businesses in their early corporate lifecycles and may provide funding in the forms of ventures in which they control the venture until divestiture or spin-off by developing the businesses with capital. BlackStar formed a subsidiary nonprofit company, Blockchain Industry SRO Inc. (“BI”) in 2017. BI’s business plan is to act as a self-regulatory membership organization for the crypto-equity industry and set guidelines and best-practice rules by which industry members would abide. BlackStar will provide management of this entity under a services contract. Basis of presentation The accompanying unaudited financial statements have been prepared in accordance with United States generally accepted accounting principles for financial information and with the instructions to Form 10-Q. They do not include all information and footnotes required by United States generally accepted accounting principles (US GAAP) for complete financial statements. However, except as disclosed herein, there has been no material change in the information disclosed in the notes to the financial statements for the year ended December 31, 2022 included in the Company’s Annual Report on Form 10-K filed with the Securities and Exchange Commission. These unaudited financial statements are condensed and should be read in conjunction with those financial statements included in the Form 10-K and interim disclosures generally do not repeat those in the annual statements. In the opinion of management, all adjustments considered necessary for a fair presentation, consisting solely of normal recurring adjustments, have been made. Operating results for the three months ended March 31, 2023 are not necessarily indicative of the results that may be expected for the year ending December 31, 2023. These unaudited consolidated financial statements include BlackStar and its wholly owned subsidiaries: Blockchain Equity Management Corp. and Blockchain Industry SRO Inc., and were prepared from the accounts of the Company in accordance with US GAAP. All significant intercompany transactions and balances have been eliminated on consolidation.

GOING CONCERN

GOING CONCERN	3 Months Ended
	Mar. 31, 2023
Going Concern [Abstract]
GOING CONCERN	NOTE 2 – GOING CONCERN The Company's 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 shown in the financial statements for the three months ended March 31, 2023 and the year ended December 31, 2022, the Company has generated no revenues and has incurred losses. As of March 31, 2023, the Company had cash of $36,603, working capital deficiency of $1,057,073 and an accumulated deficit of $9,492,171. These conditions raise substantial doubt as to the Company's ability to continue as a going concern. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. The continuation of the Company as a going concern is dependent upon the ability to raise equity or debt financing, and the attainment of profitable operations from the Company's planned business. Management cannot provide any assurances that the Company will be successful in accomplishing any of its plans.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2023
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect 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. Management bases its estimates on historical experience and on various assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. The Company’s significant estimates include income taxes provision and valuation allowance of deferred tax assets; the fair value of financial instruments; the carrying value and recoverability of long-lived assets, and the assumption that the Company will continue as a going concern. Those significant accounting estimates or assumptions bear the risk of change due to the fact that there are uncertainties attached to those estimates or assumptions, and certain estimates or assumptions are difficult to measure or value. Management regularly reviews its estimates utilizing currently available information, changes in facts and circumstances, historical experience and reasonable assumptions. After such reviews, and if deemed appropriate, those estimates are adjusted accordingly. Actual results could differ from those estimates. Recent Accounting Pronouncements Although there are several other new accounting pronouncements issued or proposed by the FASB, which the Company has adopted or will adopt, as applicable, the Company does not believe any of these accounting pronouncements has had or will have a material impact on its consolidated financial position or results of operations. Management has evaluated accounting standards and interpretations issued but not yet effective as of March 31, 2023 and does not expect such pronouncements to have a material impact on the Company’s financial position, operations, or cash flows. Reclassifications Certain amounts in the consolidated financial statements for prior year periods have been reclassified to conform with the current year presentation.

INTANGIBLES

INTANGIBLES	3 Months Ended
	Mar. 31, 2023
INTANGIBLES [Abstract]
INTANGIBLES	NOTE 4 – INTANGIBLES Intangibles at March 31, 2023 and December 31, 2022 consist of capitalized costs for the Company’s proprietary software and patents as follows: 2023 2022 Software $ 97,001 $ 90,000 Patents 151,685 151,685 $ 248,686 $ 241,685

STOCKHOLDERS_ DEFICIT

STOCKHOLDERS’ DEFICIT	3 Months Ended
	Mar. 31, 2023
Stockholders’ Deficit [Abstract]
STOCKHOLDERS’ DEFICIT	NOTE 5 – STOCKHOLDERS’ DEFICIT Preferred Stock The Company has authorized 10,000,000 preferred shares, with a par value of $0.001 per share. The Company issued 1,000,000 shares of its Series A Preferred Series stockto IHG in fulfillment of the purchase agreement. These shares are convertible at a ratio of 100 shares of the common stock of the Company for each share of preferred stock of the Company. Common Stock In July 2022, the majority shareholder of BlackStar Enterprise Group, Inc. submitted written consent to the resolution to increase the authorized common stock from 700,000,000 to 2,000,000,000, with an effective date of the Amendment to the Articles of Incorporation of August 5, 2022. Following the increase in authorized shares proposed by the Company’s Board of Directors, the Company has 2,000,000,000 shares of authorized common stock and 10,000,000 shares of authorized preferred stock (no change in preferred), with no changes in the shares outstanding of either the common stock or preferred stock as a result of the increase. During the three months ended March 31, 2023, the Company issued shares of its common stock as follows: ● 104,643,939 shares for conversion of $33,927 principal and interest on convertible notes payable. During the three months ended March 31, 2022, the Company issued shares of its common stock as follows: ● 63,311,934 shares for conversion of $296,321 principal and interest on convertible notes payable. At March 31, 2023, the Company has recorded common stock to be issued, valued at $4,500, as additional consideration for loans made to the Company during the period (See Note 8).

WARRANTS

WARRANTS	3 Months Ended
	Mar. 31, 2023
Warrants [Abstract]
WARRANTS	NOTE 6 – WARRANTS In April 2019, the Company issued a convertible note for $110,000. Pursuant to the terms of the note agreement, the Company issued warrants to the holder for the purchase 440,000 shares of the Company’s common stock. The warrants are exerecisable at $0.25 per share for a term of 5 years. The $132,953 fair value of the warrants was calculated using the Black-Scholes pricing model with the following assumptions: stock price $0.38; strike price $0.25; volatility 98%; risk free rate 2.25% and term of 5 years. The $132.953 fair value of the warrants was charged to operations when issued during the year ended December 31, 2019. At March 31, 2023, the intrinsic value of the outstanding warrants was $0, as the trading price of the Company’s common stock at that date was less than the underlying exercise price of the warrants. A summary of warrant activity during the three months ended March 31, 2023 is presented below: Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (Years) Outstanding and exercisable – December 31, 2022 321,200 $ 0.25 1.57 Exercised — Expired — Outstanding and exercisable – March 31, 2023 321,200 $ 0.25 1.07

CONVERTIBLE NOTES

CONVERTIBLE NOTES	3 Months Ended
	Mar. 31, 2023
Convertiable Notes [Abstract]
CONVERTIBLE NOTES	NOTE 7 – CONVERTIBLE NOTES During the three months ended March 31, 2023, the Company had the following transations related to its convertible note financings: ● In January and March 2023, 1800 Diagonal Lending LLC elected to convert, in three tranches, the outstanding principal balance of $23,600 and accured and upaid interest thereon of $2,787 due on their note of May 5, 2022 into 75,643,939 shares of the Company’s common stock at prices of $0.00033 to $0.00036 per share under the conversion provision and terms of the note agreement. ● In March 2023, 1800 Diagonal Lending LLC elected to make a $7,540 partial conversion of the principal portion of their August 30, 2022 note into 29,000,000 shares of the Company’s common stock at a conversion price of $0.00026 per share under the conversion provision and terms of the note agreement. In April 2022, Quick Capital LLC issued a notice of default on its $33,275 convertible note to the Company dated November 16, 2020 and stated that the outstanding amount due on the note is $133,317, the default interest per annum is 24%, and that the conversion price is the lowest trading price during the delinquency period with a 50% discount. The Company has recorded accrued default interest on the note at the rate of 24% per annum from May 24, 2021 (date of default) to March 31, 2023 based on the original loan value of $33,275. At March 31, 2023, the accompanying financial statements reflects an outstanding loan balance due to Quick Capital LLC of $33,275 and accrued interest of $5,564. The Company and Quick Capital LLC have been in discussions to reach a reasonable and fair settlement of the balance due on the financing agreement. Convertible notes payable at March 31, 2023 and December 31, 2022 are summarized as follows: Note Holder Face Amount Interest Rate Due Date March 31, 2023 December 31, 2022 GS Capital Partners LLC $ 60,000 8 % Oct. 11, 2022 $ 39,615 $ 39,615 SE Holdings LLC $ 220,000 10 % Jan. 26, 2022 $ 220,000 $ 220,000 Quick Capital LLC $ 33,275 10 % July 16, 2021 $ 33,275 $ 33,275 Adar Alef LLC $ 550,000 10 % April 29, 2022 $ 377,534 $ 377,534 1800 Diagonal Lending LLC $ 55,750 10 % May 5, 2023 — $ 23,600 $ 43,750 10 % Aug. 30, 2023 $ 36,210 $ 43,750 $ 55,000 10 % Oct. 31, 2022 $ 55,000 $ 55,000 Discount $ (4,445 ) $ (7,835 ) $ 757,189 $ 784,939

NOTES PAYABLE

NOTES PAYABLE	3 Months Ended
	Mar. 31, 2023
Notes Payable [Abstract]
NOTES PAYABLE	NOTE 8 – NOTES PAYABLE In March 2023, the Company borrowed $25,000 from each of two individuals, repayable nine months from date of borrowing with interest at 11% per annum. At maturity, the Company will repay the face amount of each of the loans in cash including interest at 11% and, in addition, will issue 3,750,000 shares of the Company’s common stock to each of the lenders. At maturity each of the lenders have the option to be issued, in leiu of cash payment of the outstanding debt, an additional 3,750,000 shares of the Company’s common stock in full satisfaction of the principal loan amount of $25,000 and related unpaid and accrued interest thereon. The Company has recorded the initial aggregate 7,500,000 common shares to be issued to the two lenders at $4,500, based on the $0.0006 closing trading price of it's common stock as of the date of the loan, as a component of stockholders’ deficit classified as common stock to be issued and is amortizing the $4,500 value of the shares as interest expense over the term of the loans. Amortization for the three months ended March 31, 2023 is $451.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Mar. 31, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 9 – RELATED PARTY TRANSACTIONS In support of the Company’s efforts and cash requirements, it must rely on advances from related parties until such time that the Company can support its operations or attains adequate financing through sales of its equity or traditional debt financing. There is no formal written commitment for continued support by shareholders. The advances are considered temporary in nature and have not been formalized by a promissory note. IHG, the controlling shareholder of the Company, provides management consulting services to the Company. There is no formal written agreement that defines the compensation to be paid. For the three months ended March 31, 2023 and 2022 the Company recorded related party management fees of $31,500 and $86,613, respectively.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 10 – SUBSEQUENT EVENTS In April 2023, 1800 Diagonal Lending LLC elected to make a $4,200 partial conversion of the principal portion of their August 30, 2022 note into 32,307,692 shares of the Company’s common stock at a conversion price of $0.00013 per share under the conversion provision and terms of the note agreement. In May 2023, the Company borrowed $50,000 from an unrelated individual, repayable nine months from date of borrowing with interest at 11% per annum. At maturity, the Company will repay the face amount of the loan in cash, including unpaid and accrued interest at 11% and, in addition, will issue 7,500,000 shares of the Company’s common stock to the lender. At maturity the lender has the option to be issued, in lieu of cash payment of the outstanding debt, an additional 7,500,000 shares of the Company’s common stock as full satisfaction of the principal loan amount of $50,000 and related unpaid and accrued interest thereon. The Company has analyzed its operations subsequent to March 31, 2023 through the date that these financial statements were issued, and has determined that it does not have any additional material subsequent events to disclose.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	3 Months Ended
	Mar. 31, 2023
Accounting Policies [Abstract]
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect 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. Management bases its estimates on historical experience and on various assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. The Company’s significant estimates include income taxes provision and valuation allowance of deferred tax assets; the fair value of financial instruments; the carrying value and recoverability of long-lived assets, and the assumption that the Company will continue as a going concern. Those significant accounting estimates or assumptions bear the risk of change due to the fact that there are uncertainties attached to those estimates or assumptions, and certain estimates or assumptions are difficult to measure or value. Management regularly reviews its estimates utilizing currently available information, changes in facts and circumstances, historical experience and reasonable assumptions. After such reviews, and if deemed appropriate, those estimates are adjusted accordingly. Actual results could differ from those estimates.
Recent Accounting Pronouncements	Recent Accounting Pronouncements Although there are several other new accounting pronouncements issued or proposed by the FASB, which the Company has adopted or will adopt, as applicable, the Company does not believe any of these accounting pronouncements has had or will have a material impact on its consolidated financial position or results of operations. Management has evaluated accounting standards and interpretations issued but not yet effective as of March 31, 2023 and does not expect such pronouncements to have a material impact on the Company’s financial position, operations, or cash flows.
Reclassifications	Reclassifications Certain amounts in the consolidated financial statements for prior year periods have been reclassified to conform with the current year presentation.

INTANGIBLES (Tables)

INTANGIBLES (Tables)	3 Months Ended
	Mar. 31, 2023
Schedule of Intangibles Capitalized Costs [Abstract]
Schedule of intangibles capitalized costs	2023 2022 Software $ 97,001 $ 90,000 Patents 151,685 151,685 $ 248,686 $ 241,685

WARRANTS (Tables)

WARRANTS (Tables)	3 Months Ended
	Mar. 31, 2023
Warrants [Abstract]
Schedule of warrant activity	Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (Years) Outstanding and exercisable – December 31, 2022 321,200 $ 0.25 1.57 Exercised — Expired — Outstanding and exercisable – March 31, 2023 321,200 $ 0.25 1.07

CONVERTIBLE NOTES (Tables)

CONVERTIBLE NOTES (Tables)	3 Months Ended
	Mar. 31, 2023
Schedule of Convertible Notes Payable [Abstract]
Schedule of convertible notes payable	Note Holder Face Amount Interest Rate Due Date March 31, 2023 December 31, 2022 GS Capital Partners LLC $ 60,000 8 % Oct. 11, 2022 $ 39,615 $ 39,615 SE Holdings LLC $ 220,000 10 % Jan. 26, 2022 $ 220,000 $ 220,000 Quick Capital LLC $ 33,275 10 % July 16, 2021 $ 33,275 $ 33,275 Adar Alef LLC $ 550,000 10 % April 29, 2022 $ 377,534 $ 377,534 1800 Diagonal Lending LLC $ 55,750 10 % May 5, 2023 — $ 23,600 $ 43,750 10 % Aug. 30, 2023 $ 36,210 $ 43,750 $ 55,000 10 % Oct. 31, 2022 $ 55,000 $ 55,000 Discount $ (4,445 ) $ (7,835 ) $ 757,189 $ 784,939

NATURE OF OPERATIONS AND BASI_2

NATURE OF OPERATIONS AND BASIS OF PRESENTATION (Details) - International Hedge Group Inc [Member]	Jan. 25, 2016 shares
NATURE OF OPERATIONS AND BASIS OF PRESENTATION (Details) [Line Items]
Percentage of Company purchased	95%
Common Stock [Member]
NATURE OF OPERATIONS AND BASIS OF PRESENTATION (Details) [Line Items]
Percentage of Company purchased	9%
Shares issued to parent entity	44,400,000
Class A Preferred Stock [Member]
NATURE OF OPERATIONS AND BASIS OF PRESENTATION (Details) [Line Items]
Shares issued to parent entity	1,000,000

GOING CONCERN (Details)

GOING CONCERN (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Going Concern [Abstract]
Cash	$ 36,603
Working capital deficiency	1,057,073
Accumulated deficit	$ (9,492,171)	$ (9,374,967)

INTANGIBLES (Details) - Schedul

INTANGIBLES (Details) - Schedule of intangibles capitalized costs - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Intangibles	$ 248,686	$ 241,685
Software [Member]
Finite-Lived Intangible Assets [Line Items]
Intangibles	97,001	90,000
Patents [Member]
Finite-Lived Intangible Assets [Line Items]
Intangibles	$ 151,685	$ 151,685

STOCKHOLDERS_ DEFICIT (Details)

STOCKHOLDERS’ DEFICIT (Details) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Jul. 31, 2022
STOCKHOLDERS’ DEFICIT (Details) [Line Items]
Preferred stock, shares authorized	10,000,000		10,000,000
Preferred stock, par value per share (in Dollars per share)	$ 0.001		$ 0.001
Common stock shares issued	651,139,153		546,495,214
Common stock, shares authorized	700,000,000		700,000,000
Principal and interest on convertible notes payable (in Dollars)	$ 3,750,000
Common Stock [Member]
STOCKHOLDERS’ DEFICIT (Details) [Line Items]
Common stock, shares authorized	2,000,000,000
Preferred Stock [Member]
STOCKHOLDERS’ DEFICIT (Details) [Line Items]
Common stock, shares authorized	10,000,000
Common Stock [Member]
STOCKHOLDERS’ DEFICIT (Details) [Line Items]
Shares for conversion	104,643,939	63,311,934
Principal and interest on convertible notes payable (in Dollars)	$ 33,927
Principal amount (in Dollars)		$ 296,321
Number of shares issued	4,500
Minimum [Member]
STOCKHOLDERS’ DEFICIT (Details) [Line Items]
Common stock, shares authorized				700,000,000
Maximum [Member]
STOCKHOLDERS’ DEFICIT (Details) [Line Items]
Common stock, shares authorized				2,000,000,000
Series A Preferred Stock [Member] | IHG [Member]
STOCKHOLDERS’ DEFICIT (Details) [Line Items]
Common stock shares issued	1,000,000
Convertible rate of common shares to preferred stock	100

WARRANTS (Details)

WARRANTS (Details) - USD ($)	1 Months Ended	12 Months Ended
	Apr. 30, 2019	Dec. 31, 2019	Mar. 31, 2023
WARRANTS (Details) [Line Items]
Warrant expense		$ 132.953
Warrant [Member]
WARRANTS (Details) [Line Items]
Convertible note expense	$ 110,000
Warrants issued (in Shares)	440,000
Warrant [Member] | Black-Scholes [Member]
WARRANTS (Details) [Line Items]
Warrants, exercise price per share (in Dollars per share)	$ 0.25
Warrants, expiration period	5 years
Value of warrants	$ 132,953
Stock price (in Dollars per share)	$ 0.38
Strike price (in Dollars per share)	$ 0.25
Volatility	98%
Risk free rate	2.25%
Time to expiration	5 years
Intrinsic value of the outstanding warrants			$ 0

WARRANTS (Details) - Schedule o

WARRANTS (Details) - Schedule of warrant activity - $ / shares		3 Months Ended
	Dec. 31, 2022	Mar. 31, 2023
Schedule of warrant activity [Abstract]
Shares outstanding and exercisable, beginning	321,200
Weighted Average Exercise Price outstanding and exercisable, beginning (in Dollars per share)	$ 0.25
Weighted Average Remaining Contractual Life (Years) outstanding and exercisable, beginning	1 year 6 months 25 days
Shares, exercised
Shares, expired
Shares outstanding and exercisable, ending		321,200
Weighted Average Exercise Price outstanding and exercisable, ending (in Dollars per share)		$ 0.25
Weighted Average Remaining Contractual Life (Years) outstanding and exercisable, ending		1 year 25 days

CONVERTIBLE NOTES (Details)

CONVERTIBLE NOTES (Details) - USD ($)	1 Months Ended	3 Months Ended
	Apr. 30, 2022	Mar. 31, 2023
CONVERTIBLE NOTES (Details) [Line Items]
Outstanding amount	$ 133,317
Convertible note	$ 33,275
Default interest rate	24%
Percentage of conversion price	50%
Interest rate		24%
Loan value		$ 33,275
1800 Diagonal Lending LLC [Member]
CONVERTIBLE NOTES (Details) [Line Items]
Outstanding amount		23,600
Accrued interest		$ 2,787
Maturity date		May 05, 2022
Common stock shares (in Shares)		75,643,939
Percentage of conversion price		7,540%
1800 Diagonal Lending LLC [Member] | Common Stock [Member]
CONVERTIBLE NOTES (Details) [Line Items]
Debt convert conversion price (in Dollars per share)		$ 0.00026
1800 Diagonal Lending LLC [Member] | Minimum [Member]
CONVERTIBLE NOTES (Details) [Line Items]
Common stock at prices (in Dollars per share)		0.00033
1800 Diagonal Lending LLC [Member] | Maximum [Member]
CONVERTIBLE NOTES (Details) [Line Items]
Common stock at prices (in Dollars per share)		$ 0.00036
Quick Capital LLC [Member]
CONVERTIBLE NOTES (Details) [Line Items]
Accrued interest		$ 5,564
Outstanding loan		$ 33,275

CONVERTIBLE NOTES (Details) - S

CONVERTIBLE NOTES (Details) - Schedule of convertible notes payable - USD ($)	3 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
CONVERTIBLE NOTES (Details) - Schedule of convertible notes payable [Line Items]
Convertible notes payable	$ 757,189	$ 784,939
Discount	(4,445)	(7,835)
GS Capital Partners LLC [Member]
CONVERTIBLE NOTES (Details) - Schedule of convertible notes payable [Line Items]
Face Amount	$ 60,000
Interest Rate	8%
Due Date	Oct. 11, 2022
Convertible notes payable	$ 39,615	39,615
SE Holdings LLC [Member]
CONVERTIBLE NOTES (Details) - Schedule of convertible notes payable [Line Items]
Face Amount	$ 220,000
Interest Rate	10%
Due Date	Jan. 26, 2022
Convertible notes payable	$ 220,000	220,000
Quick Capital LLC [Member]
CONVERTIBLE NOTES (Details) - Schedule of convertible notes payable [Line Items]
Face Amount	$ 33,275
Interest Rate	10%
Due Date	July 16, 2021
Convertible notes payable	$ 33,275	33,275
Adar Alef LLC [Member]
CONVERTIBLE NOTES (Details) - Schedule of convertible notes payable [Line Items]
Face Amount	$ 550,000
Interest Rate	10%
Due Date	April 29, 2022
Convertible notes payable	$ 377,534	377,534
1800 Diagonal Lending LLC [Member]
CONVERTIBLE NOTES (Details) - Schedule of convertible notes payable [Line Items]
Face Amount	$ 55,750
Interest Rate	10%
Due Date	May 5, 2023
Convertible notes payable		23,600
1800 Diagonal Lending LLC Two [Member]
CONVERTIBLE NOTES (Details) - Schedule of convertible notes payable [Line Items]
Face Amount	$ 43,750
Interest Rate	10%
Due Date	Aug. 30, 2023
Convertible notes payable	$ 36,210	43,750
1800 Diagonal Lending LLC Three [Member]
CONVERTIBLE NOTES (Details) - Schedule of convertible notes payable [Line Items]
Face Amount	$ 55,000
Interest Rate	10%
Due Date	Oct. 31, 2022
Convertible notes payable	$ 55,000	$ 55,000

NOTES PAYABLE (Details)

NOTES PAYABLE (Details) - USD ($)	3 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
NOTES PAYABLE (Details) [Line Items]
Default rate of interest	11%
Debt conversion shares issued (in Shares)	3,750,000
Debt conversion shares issued, value	$ 3,750,000
Principal loan amount	$ 25,000
Aggregate common shares (in Shares)	7,500,000
Common stock, par value per share (in Dollars per share)	$ 0.001	$ 0.001
Amortization	$ 451
Individual Two [Member]
NOTES PAYABLE (Details) [Line Items]
Note payable	$ 25,000
Default rate of interest	11%
Two Lenders [Member]
NOTES PAYABLE (Details) [Line Items]
Aggregate common shares (in Shares)	4,500
Common stock, par value per share (in Dollars per share)	$ 0.0006
Amortization	$ 4,500

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Related Party Transactions [Abstract]
Related party fees	$ 31,500	$ 86,613

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - Subsequent Event [Member] - USD ($)	1 Months Ended
	May 31, 2023	Apr. 30, 2023
SUBSEQUENT EVENTS (Details) [Line Items]
Shares issued	7,500,000	32,307,692
Price per share		$ 0.00013
Borrowed	$ 50,000
Interest percentage	11%
Accrued interest percentage	11%
Additional shares issues	7,500,000
Principal loan amount	$ 50,000
1800 Diagonal Lending LLC [Member]
SUBSEQUENT EVENTS (Details) [Line Items]
Principal amount		$ 4,200