Quest Water Global (QWTR) 10-Q 19 Aug 24 2024 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Jun. 30, 2024	Aug. 19, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jun. 30, 2024
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--12-31
Entity File Number	000-56480
Entity Registrant Name	QUEST WATER GLOBAL, INC.
Entity Central Index Key	0001487091
Entity Tax Identification Number	27-1994359
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	Suite 209 – 828 Harbourside Drive
Entity Address, City or Town	North Vancouver
Entity Address, State or Province	BC
Entity Address, Country	CA
Entity Address, Postal Zip Code	V7P 3R9
City Area Code	(888)
Local Phone Number	897-5536
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 Common Stock, Shares Outstanding		131,903,029

Condensed Consolidated Interim

Condensed Consolidated Interim Balance Sheets - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Current assets
Cash		$ 3
Prepaid expenses	4,822	1,529
Total Current Assets	4,822	1,532
Equipment, net (Note 4)	417	667
Total assets	5,239	2,199
Current liabilities
Accounts payable and accrued liabilities	67,956	62,387
Total liabilities	2,125,513	1,837,103
Commitments and Contingencies
Stockholders’ deficit
Preferred stock, 5,000,000 shares authorized, $0.000001 par value 2 shares issued and outstanding	1	1
Common stock, 500,000,000 shares authorized, $0.000001 par value 131,903,029 issued and outstanding (December 31, 2023 – 131,903,029)	132	132
Additional paid-in capital	10,187,703	10,000,348
Deficit	(12,308,110)	(11,835,385)
Total stockholders’ deficit	(2,120,274)	(1,834,904)
Total liabilities and stockholders’ deficit	5,239	2,199
Related Company [Member]
Current liabilities
Due to related parties	41,273	41,273
Related Party [Member]
Current liabilities
Due to related parties	$ 2,016,284	$ 1,733,443

Condensed Consolidated Interi_2

Condensed Consolidated Interim Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2024	Dec. 31, 2023	Jun. 30, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Preferred stock, shares authorized	5,000,000	5,000,000	5,000,000
Preferred stock, par value	$ 0.000001	$ 0.000001	$ 0.000001
Preferred stock, shares issued	2	2	2
Preferred stock, shares outstanding	2	2	2
Common stock, shares authorized	500,000,000	500,000,000	500,000,000
Common stock, par value	$ 0.000001	$ 0.000001	$ 0.000001
Common stock, shares issued	131,903,029	131,903,029	131,903,029	131,903,029
Common stock, shares outstanding	131,903,029	131,903,029	131,903,029	131,903,029

Condensed Consolidated Interi_3

Condensed Consolidated Interim Statements of Operations and Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Expenses
Automotive	$ 806	$ 2,148	$ 1,692	$ 4,607
Depreciation	125	125	250	250
Management fees	123,750	123,750	247,500	247,500
Office and miscellaneous	941	1,935	1,758	4,113
Professional fees	8,374	10,594	22,306	13,563
Rent		5,250		10,500
Telephone	628	816	1,518	1,738
Transfer agent and filing fees	5,791	6,412	10,346	11,170
Consulting fees			187,355
Total expenses	140,415	151,030	472,725	293,441
Loss before other income	(140,415)	(151,030)	(472,725)	(293,441)
Net loss and comprehensive loss	$ (140,415)	$ (151,030)	$ (472,725)	$ (293,441)
Net loss per share, basic	$ (0.001)	$ (0.001)	$ (0.004)	$ (0.002)
Net loss per share, diluted	$ (0.001)	$ (0.001)	$ (0.004)	$ (0.002)
Weighted average number of shares outstanding, basic	131,903,029	131,903,029	131,903,029	131,903,029
Weighted average number of shares outstanding, diluted	131,903,029	131,903,029	131,903,029	131,903,029

Condensed Consolidated Interi_4

Condensed Consolidated Interim Statements of Stockholder's Deficit (Unaudited) - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2022	$ 1	$ 132	$ 10,000,348	$ (11,239,372)	$ (1,238,891)
Balance, shares at Dec. 31, 2022	2	131,903,029
Net loss for the period				(142,411)	(142,411)
Balance at Mar. 31, 2023	$ 1	$ 132	10,000,348	(11,381,783)	(1,381,302)
Balance, shares at Mar. 31, 2023	2	131,903,029
Balance at Dec. 31, 2022	$ 1	$ 132	10,000,348	(11,239,372)	(1,238,891)
Balance, shares at Dec. 31, 2022	2	131,903,029
Net loss for the period					(293,441)
Balance at Jun. 30, 2023	$ 1	$ 132	10,000,348	(11,532,813)	(1,532,332)
Balance, shares at Jun. 30, 2023	2	131,903,029
Balance at Mar. 31, 2023	$ 1	$ 132	10,000,348	(11,381,783)	(1,381,302)
Balance, shares at Mar. 31, 2023	2	131,903,029
Net loss for the period				(151,030)	(151,030)
Balance at Jun. 30, 2023	$ 1	$ 132	10,000,348	(11,532,813)	(1,532,332)
Balance, shares at Jun. 30, 2023	2	131,903,029
Balance at Dec. 31, 2023	$ 1	$ 132	10,000,348	(11,835,385)	(1,834,904)
Balance, shares at Dec. 31, 2023	2	131,903,029
Stock based compensation			187,355		187,355
Net loss for the period				(332,310)	(332,310)
Balance at Mar. 31, 2024	$ 1	$ 132	10,187,703	(12,167,695)	(1,979,859)
Balance, shares at Mar. 31, 2024	2	131,903,029
Balance at Dec. 31, 2023	$ 1	$ 132	10,000,348	(11,835,385)	(1,834,904)
Balance, shares at Dec. 31, 2023	2	131,903,029
Net loss for the period					(472,725)
Balance at Jun. 30, 2024	$ 1	$ 132	10,187,703	(12,308,110)	(2,120,274)
Balance, shares at Jun. 30, 2024	2	131,903,029
Balance at Mar. 31, 2024	$ 1	$ 132	10,187,703	(12,167,695)	(1,979,859)
Balance, shares at Mar. 31, 2024	2	131,903,029
Net loss for the period				(140,415)	(140,415)
Balance at Jun. 30, 2024	$ 1	$ 132	$ 10,187,703	$ (12,308,110)	$ (2,120,274)
Balance, shares at Jun. 30, 2024	2	131,903,029

Consolidated Interim Statements

Consolidated Interim Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Cash Flows from Operating Activities:
Net loss for the period	$ (472,725)	$ (293,441)
Depreciation	250	250
Stock based compensation	187,355
Changes in operating assets and liabilities:
Prepaids	(3,293)	(3,553)
Accounts payable and accrued liabilities	5,569	10,690
Due to related company		(7,538)
Net cash provided by (used in) operating activities	(282,844)	(293,592)
Cash Flows from Investing Activities:
Equipment purchase
Net cash used in investing activities
Cash Flows from Financing Activities:
Advances from related parties	282,841	293,592
Net cash provided by financing activities	282,841	293,592
Change in cash	(3)
Cash, beginning of period	3
Cash, end of period
Supplemental disclosures:
Interest paid
Income tax paid

Nature of Operations and Contin

Nature of Operations and Continuance of Business	6 Months Ended
	Jun. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Operations and Continuance of Business	1. Nature of Operations and Continuance of Business Quest Water Global, Inc. (the “Company”) was incorporated on February 25, 2010, under the laws of the State of Delaware. The Company is an innovative water technology company that provides solutions to water scarce regions. The Company’s operations to date have been limited primarily to capital formation, organization, and development of its business plan. These condensed consolidated interim financial statements have been prepared on a going concern basis, which implies the Company will continue to realize its assets and discharge its liabilities in the normal course of business. As at June 30, 2024, the Company has a working capital deficiency of $ 2,120,691 2,016,284 12,308,110

Summary of Significant Accounti

Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2024
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. Summary of Significant Accounting Policies (a) Basis of Presentation and Principles of Consolidation These condensed consolidated interim financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States (“US GAAP”) and are expressed in US dollars. These consolidated financial statements include the accounts of the Company; the Company’s wholly-owned subsidiary Quest Water Solutions, Inc., a company incorporated under the laws of the State of Nevada (“Quest Nevada”); AQUAtap Global, Inc., a company incorporated under the laws of the State of Wyoming; and Quest Nevada’s wholly-owned subsidiary, Quest Water Solutions Inc., a company incorporated under the laws of the Province of British Columbia, Canada. All inter-company balances and transactions have been eliminated on consolidation. (b) Interim Financial Statements The accompanying condensed consolidated interim financial statements of the Company should be read in conjunction with the consolidated financial statements and accompanying notes for the fiscal year ended December 31, 2023. In the opinion of management, the accompanying condensed consolidated interim financial statements reflect all adjustments of a recurring nature considered necessary to present fairly the Company’s financial position and the results of its operations and its cash flows for the periods shown. The preparation of these condensed consolidated financial statements in accordance with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the amounts reported. Actual results could differ materially from those estimates. The results of operations and cash flows for the periods shown are not necessarily indicative of the results to be expected for the full year. (c) Foreign Currency Translation The Company’s functional currency is US dollars. Transactions in foreign currencies are translated into the currency of measurement at the exchange rates in effect on the transaction date. Monetary balance sheet items expressed in foreign currencies are translated into US dollars at the exchange rates in effect at the balance sheet date. The resulting exchange gains and losses are recognized in income. The Company’s integrated foreign subsidiaries are financially or operationally dependent on the Company. The Company uses the temporal method to translate the accounts of its integrated operations into US dollars. Monetary assets and liabilities are translated at the exchange rates in effect at the balance sheet date. Non-monetary assets and liabilities are translated at historical rates. Revenues and expenses are translated at average rates for the period, except for amortization, which is translated on the same basis as the related asset. The resulting exchange gains or losses are recognized in income. (d) Stock-based Compensation The Company records stock-based compensation in accordance with ASC 718, “Compensation – Stock Compensation”, using the fair value method. All transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. The Company uses the Black-Scholes option pricing model to calculate the fair value of stock-based awards. This model is affected by the Company’s stock price as well as assumptions regarding a number of subjective variables. These subjective variables include, but are not limited to, the Company’s expected stock price volatility over the term of the awards, and actual and projected employee stock option exercise behaviors. The value of the portion of the award that is ultimately expected to vest is recognized as an expense in the consolidated statement of operations over the requisite service period. (e) Recent Accounting Pronouncements The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

Investment in and Due to Relate

Investment in and Due to Related Company	6 Months Ended
	Jun. 30, 2024
Investments, All Other Investments [Abstract]
Investment in and Due to Related Company	3. Investment in and Due to Related Company During the year ended December 31, 2019, the Company invested $ 7,600 38 42,732 Schedule of Restatement of Financial Statements Restatement For the Consolidated Balance Sheet for June 30, 2023 Originally Reported Change As Restated ASSETS Current assets Cash $ - - $ - Prepaid expenses 4,647 - 4,647 Total current assets 4,647 - 4,647 Equipment, net (Note 4) 917 - 917 Total assets $ 5,564 - $ 5,564 LIABILITIES AND STOCKHOLDERS’ DEFICIT Current liabilities Accounts payable and accrued liabilities $ 48,388 - $ 48,388 Investment in partnership, related (Note 3) 42,732 (42,732 ) - Due to related company (Note 3) 42,303 - 42,303 Due to related parties (Note 5) 1,447,205 - 1,447,205 Due to related parties 1,447,205 - 1,447,205 Total liabilities 1,580,628 (42,732 ) 1,537,896 Stockholders’ deficit Preferred stock, 5,000,000 0.000001 2 $ 1 - $ 1 Common stock, 500,000,000 0.000001 131,903,029 131,903,029 132 - 132 Additional paid-in capital 10,000,348 - 10,000,348 Deficit (11,575,545 ) 42,732 (11,532,813 ) Total stockholders’ deficit (1,575,064 ) 42,732 (1,532,332 ) Total liabilities and stockholders’ deficit $ 5,564 - $ 5,564 Consolidated Statements of Operations and Comprehensive Loss Originally Reported Change As Restated For June 30, 2023 Expenses Automotive $ 4,607 - $ 4,607 Depreciation 250 - 250 Management fees 247,500 - 247,500 Office and miscellaneous 3,643 470 4,113 Professional fees 13,563 - 13,563 Rent 10,970 (470 ) 10,500 Telephone 1,738 - 1,738 Transfer agent and filing fees 11,170 - 11,170 Total expenses 293,441 - 293,441 Loss before other income (293,441 ) - (293,441 ) Other income (expense) Decrease in equity of investment in partnership (8,752 ) 8,752 - Net loss and comprehensive loss $ (302,193 ) 8,752 $ (293,441 ) Net loss per share, basic and diluted $ (0.002 ) $ (0.002 ) Weighted average number of shares outstanding, basic and diluted 131,903,029 131,903,029 Originally Consolidated Statements of Cash Flows for June 30, 2023 Reported Change As Restated Operating Activities: Net loss for the period $ (302,193 ) $ 8,752 (293,441 ) Decrease in equity of partnership investment 8,752 (8,752 ) - Depreciation 250 - 250 Changes in operating assets and liabilities: Prepaids (3,553 ) - (3,553 ) Accounts payable and accrued liabilities 10,690 - 10,690 Due to related company (21,359 ) - (21,359 ) Due to related parties 293,592 (293,592 ) - Net cash used in operating activities - (293,592 ) (293,592 ) Cash flows from investing activities: Equipment purchase - - - Net cash used in investing activities - - - Cash flows from financing activities: Advances from related parties - 293,592 293,592 Net cash provided by financing activities - 293,592 293,592 Change in cash - - (4,227 ) Cash, beginning of period - - 4,227 Cash, end of period $ - $ – $ - Supplemental disclosures: Interest paid $ – $ – $ - Income tax paid $ – $ – $ - The due to related company amounts pertain to funds received on behalf of AQUAtap relating to rights agreements for water units. As at June 30, 2024, a balance of $ 41,273 41,273

Equipment

Equipment	6 Months Ended
	Jun. 30, 2024
Property, Plant and Equipment [Abstract]
Equipment	4. Equipment Equipment is depreciated over its useful life of three years Schedule of Equipment June 30, December 31, 2024 2023 Computer Cost $ 1,500 $ 1,500 Depreciation 1,083 833 Net $ 417 $ 667

Related Party Transactions

Related Party Transactions	6 Months Ended
	Jun. 30, 2024
Related Party Transactions [Abstract]
Related Party Transactions	5. Related Party Transactions (a) As at June 30, 2024, a total of $ 948,030 643,910 (b) As at June 30, 2024, a total of $ 1,068,254 803,295 (c) For the six months ended June 30, 2024, the Company incurred a total of $ 247,500 247,500 (d) For the six months ended June 30, 2023, the Company incurred $ 10,500

Common Stock

Common Stock	6 Months Ended
	Jun. 30, 2024
Equity [Abstract]
Common Stock	6. Common Stock At June 30, 2024, the Company had 131,903,029 131,903,029 The calculation of the basic and diluted loss per share for the six months ended June 30, 2024 was based on the loss attributable to common stockholders of $ 472,725 596,013 131,903,029 131,903,029 At June 30, 2024, 10,050,000 6,300,000

Share Based Payments

Share Based Payments	6 Months Ended
	Jun. 30, 2024
Share-Based Payment Arrangement [Abstract]
Share Based Payments	7. Share Based Payments Stock Options The Company adopted a stock option plan in May 2012 (the “Plan”) under which it is authorized to grant options to directors, officers, employees and consultants enabling them to acquire up to a maximum of 10 10 Stock option transactions are summarized as follows: Schedule of Stock Option Transactions Number of Weighted Average Options Exercise Price Balance, December 31, 2022 6,300,000 $ 0.10 Balance, December 31, 2023 6,300,000 $ 0.10 Granted 3,750,000 0.10 Balance, June 30, 2024 10,050,000 $ 0.10 Exercisable at June 30, 2024 10,050,000 $ 0.10 Weighted average fair value of options granted $ 0.10 The following weighted average assumption were used for the Black-Scholes valuation of the stock options granted: Schedule of Weighted Average Assumption of Stock Option Granted June 30, 2024 December 31, 2023 Risk-free interest rate 4.02 % 3.17 % Expected life of options 5 5 Annualized volatility 294.32 % 306.66 % Dividend rate Nil Nil The stock options granted effective January 4, 2024 have a 5 0.05 0.10 4.50 The stock options outstanding and exercisable at December 31, 2023 were granted effective July 20, 2022 and have a 5 0.10 0.10 3.04

Operating Segment

Operating Segment	6 Months Ended
	Jun. 30, 2024
Segment Reporting [Abstract]
Operating Segment	8. Operating Segment The Company has only one

South African Partnership

South African Partnership	6 Months Ended
	Jun. 30, 2024
South African Partnership
South African Partnership	9. South African Partnership On October 12, 2023, the Company entered into a partnership with Yonga Industries (Pty) Ltd. and Yorown Energy (Pty) Ltd. to form AQUAtap Oasis South Africa (Pty) Ltd. The Company holds a 49

Subsequent Event

Subsequent Event	6 Months Ended
	Jun. 30, 2024
Subsequent Events [Abstract]
Subsequent Event	10. Subsequent Event The Company has evaluated all subsequent events as of the date that these financial statements were available to be issued and has determined that there are no events that require disclosure as of the date of issuance.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2024
Accounting Policies [Abstract]
Basis of Presentation and Principles of Consolidation	(a) Basis of Presentation and Principles of Consolidation These condensed consolidated interim financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States (“US GAAP”) and are expressed in US dollars. These consolidated financial statements include the accounts of the Company; the Company’s wholly-owned subsidiary Quest Water Solutions, Inc., a company incorporated under the laws of the State of Nevada (“Quest Nevada”); AQUAtap Global, Inc., a company incorporated under the laws of the State of Wyoming; and Quest Nevada’s wholly-owned subsidiary, Quest Water Solutions Inc., a company incorporated under the laws of the Province of British Columbia, Canada. All inter-company balances and transactions have been eliminated on consolidation.
Interim Financial Statements	(b) Interim Financial Statements The accompanying condensed consolidated interim financial statements of the Company should be read in conjunction with the consolidated financial statements and accompanying notes for the fiscal year ended December 31, 2023. In the opinion of management, the accompanying condensed consolidated interim financial statements reflect all adjustments of a recurring nature considered necessary to present fairly the Company’s financial position and the results of its operations and its cash flows for the periods shown. The preparation of these condensed consolidated financial statements in accordance with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the amounts reported. Actual results could differ materially from those estimates. The results of operations and cash flows for the periods shown are not necessarily indicative of the results to be expected for the full year.
Foreign Currency Translation	(c) Foreign Currency Translation The Company’s functional currency is US dollars. Transactions in foreign currencies are translated into the currency of measurement at the exchange rates in effect on the transaction date. Monetary balance sheet items expressed in foreign currencies are translated into US dollars at the exchange rates in effect at the balance sheet date. The resulting exchange gains and losses are recognized in income. The Company’s integrated foreign subsidiaries are financially or operationally dependent on the Company. The Company uses the temporal method to translate the accounts of its integrated operations into US dollars. Monetary assets and liabilities are translated at the exchange rates in effect at the balance sheet date. Non-monetary assets and liabilities are translated at historical rates. Revenues and expenses are translated at average rates for the period, except for amortization, which is translated on the same basis as the related asset. The resulting exchange gains or losses are recognized in income.
Stock-based Compensation	(d) Stock-based Compensation The Company records stock-based compensation in accordance with ASC 718, “Compensation – Stock Compensation”, using the fair value method. All transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. The Company uses the Black-Scholes option pricing model to calculate the fair value of stock-based awards. This model is affected by the Company’s stock price as well as assumptions regarding a number of subjective variables. These subjective variables include, but are not limited to, the Company’s expected stock price volatility over the term of the awards, and actual and projected employee stock option exercise behaviors. The value of the portion of the award that is ultimately expected to vest is recognized as an expense in the consolidated statement of operations over the requisite service period.
Recent Accounting Pronouncements	(e) Recent Accounting Pronouncements The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

Investment in and Due to Rela_2

Investment in and Due to Related Company (Tables)	6 Months Ended
	Jun. 30, 2024
Investments, All Other Investments [Abstract]
Schedule of Restatement of Financial Statements	Schedule of Restatement of Financial Statements Restatement For the Consolidated Balance Sheet for June 30, 2023 Originally Reported Change As Restated ASSETS Current assets Cash $ - - $ - Prepaid expenses 4,647 - 4,647 Total current assets 4,647 - 4,647 Equipment, net (Note 4) 917 - 917 Total assets $ 5,564 - $ 5,564 LIABILITIES AND STOCKHOLDERS’ DEFICIT Current liabilities Accounts payable and accrued liabilities $ 48,388 - $ 48,388 Investment in partnership, related (Note 3) 42,732 (42,732 ) - Due to related company (Note 3) 42,303 - 42,303 Due to related parties (Note 5) 1,447,205 - 1,447,205 Due to related parties 1,447,205 - 1,447,205 Total liabilities 1,580,628 (42,732 ) 1,537,896 Stockholders’ deficit Preferred stock, 5,000,000 0.000001 2 $ 1 - $ 1 Common stock, 500,000,000 0.000001 131,903,029 131,903,029 132 - 132 Additional paid-in capital 10,000,348 - 10,000,348 Deficit (11,575,545 ) 42,732 (11,532,813 ) Total stockholders’ deficit (1,575,064 ) 42,732 (1,532,332 ) Total liabilities and stockholders’ deficit $ 5,564 - $ 5,564 Consolidated Statements of Operations and Comprehensive Loss Originally Reported Change As Restated For June 30, 2023 Expenses Automotive $ 4,607 - $ 4,607 Depreciation 250 - 250 Management fees 247,500 - 247,500 Office and miscellaneous 3,643 470 4,113 Professional fees 13,563 - 13,563 Rent 10,970 (470 ) 10,500 Telephone 1,738 - 1,738 Transfer agent and filing fees 11,170 - 11,170 Total expenses 293,441 - 293,441 Loss before other income (293,441 ) - (293,441 ) Other income (expense) Decrease in equity of investment in partnership (8,752 ) 8,752 - Net loss and comprehensive loss $ (302,193 ) 8,752 $ (293,441 ) Net loss per share, basic and diluted $ (0.002 ) $ (0.002 ) Weighted average number of shares outstanding, basic and diluted 131,903,029 131,903,029 Originally Consolidated Statements of Cash Flows for June 30, 2023 Reported Change As Restated Operating Activities: Net loss for the period $ (302,193 ) $ 8,752 (293,441 ) Decrease in equity of partnership investment 8,752 (8,752 ) - Depreciation 250 - 250 Changes in operating assets and liabilities: Prepaids (3,553 ) - (3,553 ) Accounts payable and accrued liabilities 10,690 - 10,690 Due to related company (21,359 ) - (21,359 ) Due to related parties 293,592 (293,592 ) - Net cash used in operating activities - (293,592 ) (293,592 ) Cash flows from investing activities: Equipment purchase - - - Net cash used in investing activities - - - Cash flows from financing activities: Advances from related parties - 293,592 293,592 Net cash provided by financing activities - 293,592 293,592 Change in cash - - (4,227 ) Cash, beginning of period - - 4,227 Cash, end of period $ - $ – $ - Supplemental disclosures: Interest paid $ – $ – $ - Income tax paid $ – $ – $ -

Equipment (Tables)

Equipment (Tables)	6 Months Ended
	Jun. 30, 2024
Property, Plant and Equipment [Abstract]
Schedule of Equipment	Equipment is depreciated over its useful life of three years Schedule of Equipment June 30, December 31, 2024 2023 Computer Cost $ 1,500 $ 1,500 Depreciation 1,083 833 Net $ 417 $ 667

Share Based Payments (Tables)

Share Based Payments (Tables)	6 Months Ended
	Jun. 30, 2024
Share-Based Payment Arrangement [Abstract]
Schedule of Stock Option Transactions	Stock option transactions are summarized as follows: Schedule of Stock Option Transactions Number of Weighted Average Options Exercise Price Balance, December 31, 2022 6,300,000 $ 0.10 Balance, December 31, 2023 6,300,000 $ 0.10 Granted 3,750,000 0.10 Balance, June 30, 2024 10,050,000 $ 0.10 Exercisable at June 30, 2024 10,050,000 $ 0.10 Weighted average fair value of options granted $ 0.10
Schedule of Weighted Average Assumption of Stock Option Granted	The following weighted average assumption were used for the Black-Scholes valuation of the stock options granted: Schedule of Weighted Average Assumption of Stock Option Granted June 30, 2024 December 31, 2023 Risk-free interest rate 4.02 % 3.17 % Expected life of options 5 5 Annualized volatility 294.32 % 306.66 % Dividend rate Nil Nil

Nature of Operations and Cont_2

Nature of Operations and Continuance of Business (Details Narrative) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Working capital deficiency	$ 2,120,691
Liability of principal stockholders	2,016,284
Accumulated deficit	$ 12,308,110	$ 11,835,385

Schedule of Restatement of Cons

Schedule of Restatement of Consolidated Balance Sheet (Details) - USD ($)	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022
Current assets
Cash			$ 3
Prepaid expenses	4,822		1,529
Total Current Assets	4,822		1,532
Equipment, net (Note 4)	417		667
Total assets	5,239		2,199
Current liabilities
Accounts payable and accrued liabilities	67,956		62,387
Total liabilities	2,125,513		1,837,103
Stockholders’ deficit
Preferred stock, 5,000,000 shares authorized, $0.000001 par value 2 shares issued and outstanding	1		1
Common stock, 500,000,000 shares authorized, $0.000001 par value 131,903,029 issued and outstanding (December 31, 2022 – 131,903,029)	132		132
Additional paid-in capital	10,187,703		10,000,348
Deficit	(12,308,110)		(11,835,385)
Total stockholders’ deficit	(2,120,274)	$ (1,979,859)	(1,834,904)	$ (1,532,332)	$ (1,381,302)	$ (1,238,891)
Total liabilities and stockholders’ deficit	5,239		2,199
Related Company [Member]
Current liabilities
Due to related parties	41,273		41,273
Related Party [Member]
Current liabilities
Due to related parties	$ 2,016,284		$ 1,733,443
Previously Reported [Member]
Current assets
Cash
Prepaid expenses				4,647
Total Current Assets				4,647
Equipment, net (Note 4)				917
Total assets				5,564
Current liabilities
Accounts payable and accrued liabilities				48,388
Investment in partnership, related (Note 3)				42,732
Total liabilities				1,580,628
Stockholders’ deficit
Preferred stock, 5,000,000 shares authorized, $0.000001 par value 2 shares issued and outstanding				1
Common stock, 500,000,000 shares authorized, $0.000001 par value 131,903,029 issued and outstanding (December 31, 2022 – 131,903,029)				132
Additional paid-in capital				10,000,348
Deficit				(11,575,545)
Total stockholders’ deficit				(1,575,064)
Total liabilities and stockholders’ deficit				5,564
Previously Reported [Member] | Related Company [Member]
Current liabilities
Due to related parties				42,303
Previously Reported [Member] | Related Party [Member]
Current liabilities
Due to related parties				1,447,205
Revision of Prior Period, Reclassification, Adjustment [Member]
Current assets
Cash
Prepaid expenses
Total Current Assets
Equipment, net (Note 4)
Total assets
Current liabilities
Accounts payable and accrued liabilities
Investment in partnership, related (Note 3)				(42,732)
Total liabilities				(42,732)
Stockholders’ deficit
Preferred stock, 5,000,000 shares authorized, $0.000001 par value 2 shares issued and outstanding
Common stock, 500,000,000 shares authorized, $0.000001 par value 131,903,029 issued and outstanding (December 31, 2022 – 131,903,029)
Additional paid-in capital
Deficit				42,732
Total stockholders’ deficit				42,732
Total liabilities and stockholders’ deficit
Revision of Prior Period, Reclassification, Adjustment [Member] | Related Company [Member]
Current liabilities
Due to related parties
Revision of Prior Period, Reclassification, Adjustment [Member] | Related Party [Member]
Current liabilities
Due to related parties
Restated [Member]
Current assets
Cash
Prepaid expenses				4,647
Total Current Assets				4,647
Equipment, net (Note 4)				917
Total assets				5,564
Current liabilities
Accounts payable and accrued liabilities				48,388
Investment in partnership, related (Note 3)
Total liabilities				1,537,896
Stockholders’ deficit
Preferred stock, 5,000,000 shares authorized, $0.000001 par value 2 shares issued and outstanding				1
Common stock, 500,000,000 shares authorized, $0.000001 par value 131,903,029 issued and outstanding (December 31, 2022 – 131,903,029)				132
Additional paid-in capital				10,000,348
Deficit				(11,532,813)
Total stockholders’ deficit				(1,532,332)
Total liabilities and stockholders’ deficit				5,564
Restated [Member] | Related Company [Member]
Current liabilities
Due to related parties				42,303
Restated [Member] | Related Party [Member]
Current liabilities
Due to related parties				$ 1,447,205

Schedule of Restatement of Co_2

Schedule of Restatement of Consolidated Balance Sheet (Details) (Parenthetical) - $ / shares	Jun. 30, 2024	Dec. 31, 2023	Jun. 30, 2023	Dec. 31, 2022
Investments, All Other Investments [Abstract]
Preferred stock, shares authorized	5,000,000	5,000,000	5,000,000
Preferred stock, par value	$ 0.000001	$ 0.000001	$ 0.000001
Preferred stock, shares issued	2	2	2
Preferred stock, shares outstanding	2	2	2
Common stock, shares authorized	500,000,000	500,000,000	500,000,000
Common stock, par value	$ 0.000001	$ 0.000001	$ 0.000001
Common stock, shares issued	131,903,029	131,903,029	131,903,029	131,903,029
Common stock, shares outstanding	131,903,029	131,903,029	131,903,029	131,903,029

Schedule of Restatement of Co_3

Schedule of Restatement of Consolidated Statements of Operations and Comprehensive Loss (Details) - USD ($)	3 Months Ended				6 Months Ended		12 Months Ended
	Jun. 30, 2024	Mar. 31, 2024	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Expenses
Automotive	$ 806		$ 2,148		$ 1,692	$ 4,607
Depreciation	125		125		250	250
Management fees	123,750		123,750		247,500	247,500
Office and miscellaneous	941		1,935		1,758	4,113
Professional fees	8,374		10,594		22,306	13,563
Rent			5,250			10,500
Telephone	628		816		1,518	1,738
Transfer agent and filing fees	5,791		6,412		10,346	11,170
Total expenses	140,415		151,030		472,725	293,441
Loss before other income	(140,415)		(151,030)		(472,725)	(293,441)
Other income (expense)
Net loss and comprehensive loss	$ (140,415)	$ (332,310)	$ (151,030)	$ (142,411)	$ (472,725)	$ (293,441)
Net loss per share, basic	$ (0.001)		$ (0.001)		$ (0.004)	$ (0.002)
Net loss per share, diluted	$ (0.001)		$ (0.001)		$ (0.004)	$ (0.002)
Weighted average number of shares outstanding, basic	131,903,029		131,903,029		131,903,029	131,903,029	131,903,029
Weighted average number of shares outstanding, diluted	131,903,029		131,903,029		131,903,029	131,903,029
Previously Reported [Member]
Expenses
Automotive						$ 4,607
Depreciation						250
Management fees						247,500
Office and miscellaneous						3,643
Professional fees						13,563
Rent						10,970
Telephone						1,738
Transfer agent and filing fees						11,170
Total expenses						293,441
Loss before other income						(293,441)
Other income (expense)
Decrease in equity of investment in partnership						(8,752)
Net loss and comprehensive loss						$ (302,193)
Net loss per share, basic						$ (0.002)
Net loss per share, diluted						$ (0.002)
Weighted average number of shares outstanding, basic						131,903,029
Weighted average number of shares outstanding, diluted						131,903,029
Revision of Prior Period, Reclassification, Adjustment [Member]
Expenses
Automotive
Depreciation
Management fees
Office and miscellaneous						470
Professional fees
Rent						(470)
Telephone
Transfer agent and filing fees
Total expenses
Loss before other income
Other income (expense)
Decrease in equity of investment in partnership						8,752
Net loss and comprehensive loss						8,752
Restated [Member]
Expenses
Automotive						4,607
Depreciation						250
Management fees						247,500
Office and miscellaneous						4,113
Professional fees						13,563
Rent						10,500
Telephone						1,738
Transfer agent and filing fees						11,170
Total expenses						293,441
Loss before other income						(293,441)
Other income (expense)
Decrease in equity of investment in partnership
Net loss and comprehensive loss						$ (293,441)
Net loss per share, basic						$ (0.002)
Net loss per share, diluted						$ (0.002)
Weighted average number of shares outstanding, basic						131,903,029
Weighted average number of shares outstanding, diluted						131,903,029

Schedule of Restatement of Co_4

Schedule of Restatement of Consolidated Statements of Cash Flows (Details) - USD ($)	3 Months Ended				6 Months Ended
	Jun. 30, 2024	Mar. 31, 2024	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2024	Jun. 30, 2023
Operating Activities:
Net loss for the period	$ (140,415)	$ (332,310)	$ (151,030)	$ (142,411)	$ (472,725)	$ (293,441)
Depreciation					250	250
Changes in operating assets and liabilities:
Prepaids					(3,293)	(3,553)
Accounts payable and accrued liabilities					5,569	10,690
Due to related company						(7,538)
Net cash provided by (used in) operating activities					(282,844)	(293,592)
Cash flows from investing activities:
Equipment purchase
Net cash used in investing activities
Cash flows from financing activities:
Advances from related parties					282,841	293,592
Net cash provided by financing activities					282,841	293,592
Change in cash					(3)
Cash, beginning of period		$ 3			3
Cash, end of period
Supplemental disclosures:
Interest paid
Income tax paid
Previously Reported [Member]
Operating Activities:
Net loss for the period						(302,193)
Decrease in equity of partnership investment						8,752
Depreciation						250
Changes in operating assets and liabilities:
Prepaids						(3,553)
Accounts payable and accrued liabilities						10,690
Due to related company						(21,359)
Due to related parties						293,592
Net cash provided by (used in) operating activities
Cash flows from investing activities:
Equipment purchase
Net cash used in investing activities
Cash flows from financing activities:
Advances from related parties
Net cash provided by financing activities
Change in cash
Cash, beginning of period
Cash, end of period
Supplemental disclosures:
Interest paid
Income tax paid
Revision of Prior Period, Reclassification, Adjustment [Member]
Operating Activities:
Net loss for the period						8,752
Decrease in equity of partnership investment						(8,752)
Depreciation
Changes in operating assets and liabilities:
Prepaids
Accounts payable and accrued liabilities
Due to related company
Due to related parties						(293,592)
Net cash provided by (used in) operating activities						(293,592)
Cash flows from investing activities:
Equipment purchase
Net cash used in investing activities
Cash flows from financing activities:
Advances from related parties						293,592
Net cash provided by financing activities						293,592
Change in cash
Cash, beginning of period
Cash, end of period
Supplemental disclosures:
Interest paid
Income tax paid
Restated [Member]
Operating Activities:
Net loss for the period						(293,441)
Decrease in equity of partnership investment
Depreciation						250
Changes in operating assets and liabilities:
Prepaids						(3,553)
Accounts payable and accrued liabilities						10,690
Due to related company						(21,359)
Due to related parties
Net cash provided by (used in) operating activities						(293,592)
Cash flows from investing activities:
Equipment purchase
Net cash used in investing activities
Cash flows from financing activities:
Advances from related parties						293,592
Net cash provided by financing activities						293,592
Change in cash						(4,227)
Cash, beginning of period				$ 4,227		4,227
Cash, end of period
Supplemental disclosures:
Interest paid
Income tax paid

Investment in and Due to Rela_3

Investment in and Due to Related Company (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2019
Related Company [Member]
Balance owing amount		$ 41,273	$ 41,273
Previously Reported [Member]
Adjusted loss	$ 42,732
Previously Reported [Member] | Related Company [Member]
Balance owing amount	$ 42,303
AQUAtap [Member]
Investments				$ 7,600
Equity method investment, ownership percentage				38%

Schedule of Equipment (Details)

Schedule of Equipment (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Computer, cost	$ 1,500	$ 1,500
Computer, depreciation	1,083	833
Computer, net	$ 417	$ 667

Equipment (Details Narrative)

Equipment (Details Narrative)	Jun. 30, 2024
Property, Plant and Equipment [Abstract]
Estimated useful life	3 years

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Related Party Transaction [Line Items]
Management fee	$ 123,750	$ 123,750	$ 247,500	$ 247,500
President [Member]
Related Party Transaction [Line Items]
Due to related parties	948,030	643,910	948,030	643,910
Vice President [Member]
Related Party Transaction [Line Items]
Due to related parties	$ 1,068,254	$ 803,295	1,068,254	803,295
Payment of rent				10,500
President and Vice President [Member]
Related Party Transaction [Line Items]
Management fee			$ 247,500	$ 247,500

Common Stock (Details Narrative

Common Stock (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Equity [Abstract]
Common stock, shares outstanding	131,903,029	131,903,029	131,903,029	131,903,029	131,903,029	131,903,029
Loss attributable to common shareholders			$ 472,725		$ 596,013
Weighted average number of shares outstanding	131,903,029	131,903,029	131,903,029	131,903,029	131,903,029
Antidilutive securities, shares			10,050,000		6,300,000

Schedule of Stock Option Transa

Schedule of Stock Option Transactions (Details) - $ / shares	6 Months Ended
	Jun. 30, 2024	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Number of Options, Beginning balance	10,050,000	6,300,000
Weighted Average Exercise Price, Beginning	$ 0.10	$ 0.10
Number of Options, Beginning balance	6,300,000
Weighted Average Exercise Price, Beginning	$ 0.10
Number of Options, Granted	3,750,000
Weighted Average Exercise Price, Granted	$ 0.10
Number of Options, Ending balance	10,050,000
Weighted Average Exercise Price, Exercisable	$ 0.10
Number of Options, Exercisable	10,050,000
Weighted Average Exercise Price, Granted	$ 0.10

Schedule of Weighted Average As

Schedule of Weighted Average Assumption of Stock Option Granted (Details)	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]
Risk-free interest rate	4.02%	3.17%
Expected life of options	5 years	5 years
Annualized volatility	294.32%	306.66%
Dividend rate

Share Based Payments (Details N

Share Based Payments (Details Narrative) - $ / shares			1 Months Ended	6 Months Ended	12 Months Ended
	Jan. 04, 2024	Jul. 20, 2022	May 31, 2012	Jun. 30, 2024	Dec. 31, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Remaining life	5 years	5 years		4 years 6 months	3 years 14 days
Share price	$ 0.05	$ 0.10
Exercise price	$ 0.10				$ 0.10
Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Issued and outstanding common stock percentage			10%
Option granted maximum term years			10 years

Operating Segment (Details Narr

Operating Segment (Details Narrative)	6 Months Ended
	Jun. 30, 2024 Segment
Segment Reporting [Abstract]
Number of operating segments	1

South African Partnership (Deta

South African Partnership (Details Narrative)	Oct. 12, 2023
AQUAtap Oasis South Africa (PTY) Ltd [Member]
Equity method investment, ownership percentage	49%