Empire Global Gaming (EPGG) 10-K 15 Apr 22 2021 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2021	Apr. 15, 2022	Jun. 30, 2021
Document Information Line Items
Entity Registrant Name	EMPIRE GLOBAL GAMING, INC.
Document Type	10-K
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		298,001,000
Entity Public Float			$ 495,030
Amendment Flag	false
Entity Central Index Key	0001501862
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Non-accelerated Filer
Entity Well-known Seasoned Issuer	No
Document Period End Date	Dec. 31, 2021
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	FY
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
ICFR Auditor Attestation Flag	false
Document Annual Report	true
Document Transition Report	false
Entity File Number	000-54908
Entity Incorporation, State or Country Code	NV
Entity Tax Identification Number	27-2529852
Entity Address, Address Line One	555 Woodside Ave
Entity Address, City or Town	Bellport
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	11713
City Area Code	(631)
Local Phone Number	769-4222
Entity Interactive Data Current	Yes
Auditor Firm ID	237
Auditor Name	Prager Metis CPA’s, LLC
Auditor Location	Hackensack, NJ

Balance Sheets

Balance Sheets - USD ($)	Dec. 31, 2021	Dec. 31, 2020
CURRENT ASSETS:
Cash	$ 1,207	$ 65,176
Total Current Assets	1,207	65,176
Intangible assets, net of amortization of $5,041	24,959
TOTAL ASSETS	26,166	65,176
CURRENT LIABILITIES:
Accounts payable and accrued expenses	165	3,901
Accrued interest	16,493	1,236
Accrued interest - related parties	38,364	31,668
Convertible notes payable, net of debt discount of $65,533 and $156,738, respectively	78,440	5,735
Notes payable - related parties	167,393	167,393
Total Current Liabilities	300,855	209,933
TOTAL LIABILITIES	300,855	209,933
Commitments and contingencies (Note 8)
STOCKHOLDERS' DEFICIT:
Common stock: $0.001 par value; 980,000,000 authorized, 270,001,000 and 257,301,000 shares issued and outstanding as of December 31, 2021 and 2020, respectively	270,001	257,301
Common shares to be issued	14,000	200
Additional paid-in capital	846,372	838,372
Accumulated deficit	(1,405,062)	(1,240,630)
TOTAL STOCKHOLDERS' DEFICIT	(274,689)	(144,757)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 26,166	$ 65,176

Balance Sheets (Parentheticals)

Balance Sheets (Parentheticals) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Statement of Financial Position [Abstract]
Net of amortization (in Dollars)	$ 5,041	$ 5,041
Net of debt discount (in Dollars)	$ 65,533	$ 156,738
Common stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	980,000,000	980,000,000
Common stock, shares issued	270,001,000	257,301,000
Common stock, shares outstanding	270,001,000	257,301,000

Statements of Operations

Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Income Statement [Abstract]
REVENUES	$ 32
OPERATING EXPENSES:
General and administrative expenses	38,265	70,208
TOTAL OPERATING EXPENSES	38,265	70,208
LOSS FROM OPERATIONS	(38,233)	(70,208)
OTHER (EXPENSE) INCOME:
Interest expense	(15,257)	(6,657)
Interest expense - related parties	(6,696)	(6,696)
Amortization of debt discount	(99,205)	(5,735)
Amortization of intangible assets	(5,041)
Other income		8,122
TOTAL OTHER (EXPENSE) INCOME	(126,199)	(10,966)
NET LOSS	$ (164,432)	$ (81,174)
NET LOSS PER COMMON SHARE:
Basic and diluted (in Dollars per share)	$ 0	$ 0
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING:
Basic and diluted (in Shares)	267,108,671	257,301,000

Statements of Stockholders' Def

Statements of Stockholders' Deficit - USD ($)	Common Stock	Common Shares to be Issued	Additional Paid in Capital	Accumulated Deficit	Total
Balances at Dec. 31, 2019	$ 257,301		$ 664,099	$ (1,159,456)	$ (238,056)
Balances (in Shares) at Dec. 31, 2019	257,301,000
Finance cost for issuance of common shares for note modification		$ 200	11,800		12,000
Finance cost for issuance of common shares for note modification (in Shares)		200,000
Beneficial conversion feature related to convertible notes			162,473		162,473
Net loss				(81,174)	(81,174)
Balances at Dec. 31, 2020	$ 257,301	$ 200	838,372	(1,240,630)	(144,757)
Balances (in Shares) at Dec. 31, 2020	257,301,000	200,000
Conversion of convertible note payable to common stock	$ 12,500				12,500
Conversion of convertible note payable to common stock (in Shares)	12,500,000
Stock payable issued	$ 200	$ (200)
Stock payable issued (in Shares)	200,000	(200,000)
Conversion of convertible note payable to common stock 1		$ 14,000			14,000
Conversion of convertible note payable to common stock 1 (in Shares)		14,000,000
Beneficial conversion feature related to convertible notes			8,000		8,000
Net loss				(164,432)	(164,432)
Balances at Dec. 31, 2021	$ 270,001	$ 14,000	$ 846,372	$ (1,405,062)	$ (274,689)
Balances (in Shares) at Dec. 31, 2021	270,001,000	14,000,000

Statements of Cash Flows

Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (164,432)	$ (81,174)
Adjustment to reconcile change in net loss to net cash used in operating activities:
Forgiveness of debt		(8,122)
Amortization of debt discount	99,205	5,735
Amortization of intangible assets	5,041
Note payable issued for services rendered		32,500
Finance cost for issuance of note modification		12,000
Changes in operating assets and liabilities:
Accounts payable and accrued expenses	(3,736)	1,771
Accrued interest	15,257	6,657
Accrued interest - related parties	6,696	6,696
NET CASH USED IN OPERATING ACTIVITIES	(41,969)	(23,937)
CASH FLOWS FROM INVESTING ACTIVITIES:
Payments towards intellectual property	(30,000)
NET CASH USED IN INVESTING ACTIVITIES	(30,000)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from convertible notes	8,000	69,000
Proceeds from notes payable - other		17,000
NET CASH PROVIDED BY FINANCING ACTIVITIES	8,000	86,000
Net (decrease) increase in cash	(63,969)	62,063
Cash, beginning of year	65,176	3,113
Cash, end of year	1,207	65,176
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for interest
Cash paid for taxes
NON-CASH ACTIVITIES:
Modification of notes payable to convertible notes payable		93,473
Debt discount on convertible notes payable	8,000	162,473
Conversion of convertible note payable to common stock	$ 26,500

Organization and Significant Ac

Organization and Significant Accounting Policies	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES	NOTE 1. ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES Business Description Empire Global Gaming, Inc. (the “Company”) was incorporated in the State of Nevada on May 11, 2010 in order to actively engage in the gaming business worldwide. The Company is developing a complete line of public and casino grade gaming products for roulette, blackjack, craps, baccarat, mini baccarat, pinwheels, Sic Bo, slot machines, poker tables and bingo games. The Company also provides advice to consumers on several different lottery type games. On March 3, 2021 the Company created two new subsidiaries, Empire Mobile Apps, Inc. and Empire IP, Inc (collectively with EGG, the “Company”). The Company plans to use these subsidiaries for services with mobile applications. As of December 31, 2021, these subsidiaries had no activity. Summar of Si nificant Accountin Policies Cash The Company considers highly liquid investments with original maturities of three months or less when purchased as cash equivalents. The Company had no cash equivalents as of December 31, 2021 and 2020. At times throughout the year, the Company might maintain bank balances that may exceed Federal Deposit Insurance Corporation insured limits. Periodically, the Company evaluates the credit worthiness of the financial institutions, and has not experienced any losses in such accounts. At December 31, 2021 and 2020, the Company had $0 over the insurable limit. Basis of Presentation The Company’s financial statements are presented in accordance with accounting principles generally accepted in the United States of America. Consolidation The consolidated financial statements include the accounts of Empire Global Gaming, Inc., and its wholly owned subsidiaries Empire Mobile Apps, Inc. and Empire IP, Inc. All significant intercompany accounts and transactions have been eliminated in consolidation. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions which affect the reporting of assets and liabilities as of the dates of the financial statements and revenues and expenses during the reporting period. These estimates primarily relate to the sales recognition, allowance for doubtful accounts, inventory obsolescence and asset valuations. Actual results could differ from these estimates. Management’s estimates and assumptions are reviewed periodically, and the effects of revisions are reflected in the unaudited condensed financial statements in the periods they are determined to be necessary. Fair Value of Financial Instruments Generally Accepted Accounting Principles (“GAAP”) requires certain disclosures regarding the fair value of financial instruments. The fair value of financial instruments is made as of a specific point in time, based on relevant information about financial markets and specific financial instruments. As these estimates are subjective in nature, involving uncertainties and matters of significant judgment, they cannot be determined with precision. Changes in assumptions can significantly affect estimated fair values. GAAP defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Company considers the principal, or most advantageous market in which it would transact, and it considers assumptions that market participants would use when pricing the asset or liability. GAAP establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the degree of subjectivity that is necessary to estimate the fair value of a financial instrument. GAAP establishes three levels of inputs that may be used to measure fair value: Level 1 – Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 – Level 2 applies to assets or liabilities for which there are inputs other than quoted prices included within Level 1 that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 – Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The estimated fair value of certain financial instruments, including cash, accrued expenses, notes payable and convertible notes payable are carried at historical cost basis, which approximates fair values because of the short-term maturing of these instruments. We have no financial assets or liabilities measured at fair value on a recurring basis. Revenue Reco nition The Company recognizes revenue under Financial Accounting Standards Board’s (“FASB”) Accounting Standards Codification (“ASC”) 606, Revenue from Contracts with Customers ASC 606 prescribes a five step process to achieve its core principle. The Company recognizes revenue from product sales as follows: I. Identify the contract with the customer. II. Identify the contractual performance obligations. III. Determine the amount of consideration/price for the transaction. IV. Allocate the determined amount of consideration/price to the contractual obligations. V. Recognize revenue when or as the performing party satisfies performance obligations. The consideration/price for the transaction (performance obligation(s)) is determined as per the invoice for the products. When the Company begins to recognize significant revenues, we will recognize revenues from product sales only when there is persuasive evidence of an arrangement, delivery has occurred, the sale price is determinable and collectability is reasonably assured and from fees as paid for in an online transaction. Impairment of lon lived assets The Company evaluates the carrying value and recoverability of its long-lived assets when circumstances warrant such evaluation by applying the provisions of FASB ASC 360-35, Property, Plant and Equipment, Subsequent Measurement Income Taxes The Company utilizes the FASB ASC 740, Income Tax The Company has adopted the provision of FASB ASC 740-10-05, Accounting for Uncertainties in Income Taxes Financial and Concentrations Risk The Company does not have any concentration or related financial credit risk as of December 31, 2021 and 2020. Stock Based Compensation The Company follows FASB ASC 718, Compensation – Stock Compensation, which prescribes accounting and reporting standards for all share-based payment transactions. Transactions include incurring liabilities, or issuing or offering to issue shares, options, and other equity instruments such as employee stock ownership plans and stock appreciation rights. Share-based payments to employees, including grants of employee stock options, are recognized as compensation expense in the unaudited condensed financial statements based on their fair values. That expense is recognized over the period during which an employee is required to provide services in exchange for the award, known as the requisite service period (usually the vesting period). For the year ended December 31, 2021, the Company had $0 in stock based compensation. For the year ended December 31, 2020, the Company had $12,000 in finance charges in relation to issuance of common stock for a note modification. Convertible Instruments The Company evaluates and accounts for conversion options embedded in its convertible instruments in accordance with professional standards for Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 815, Derivatives and Hedging (“ASC 815”). Professional standards generally provides three criteria that, if met, require companies to bifurcate conversion options from their host instruments and account for them as free standing derivative financial instruments. These three criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. Professional standards also provide an exception to this rule when the host instrument is deemed to be conventional as defined under professional standards as “The Meaning of Conventional Convertible Debt Instrument”. The Company accounts for convertible instruments (when it has determined that the embedded conversion options should not be bifurcated from their host instruments) in accordance with professional standards when “Accounting for Convertible Securities with Beneficial Conversion Features,” as those professional standards pertain to “Certain Convertible Instruments.” Accordingly, the Company records, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their earliest date of redemption. The Company also records when necessary deemed dividends for the intrinsic value of conversion options embedded in preferred shares based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. ASC 815 provides that, among other things, generally, if an event is not within the entity’s control could or require net cash settlement, then the contract shall be classified as an asset or a liability. Recent Accountin Pronouncements In August 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2020-06, Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40). This ASU simplifies the accounting for convertible instruments by reducing the number of accounting models for convertible debt instruments and convertible preferred stock. This will result in more convertible debt instruments being accounted for as a single liability instrument and more convertible preferred stock being accounted for as a single equity instrument with no separate accounting for embedded conversion features. The ASU also simplifies the diluted earnings per share calculation in certain areas. This standard was effective for the Company in the fiscal year beginning December 15, 2021 and will be implemented in 2022. From time to time new accounting pronouncements are issued by the Financial Accounting Standards Board or other standard setting bodies that may have an impact on the Company’s accounting and reporting. The Company believes that such recently issued accounting pronouncements and other authoritative guidance for which the effective date is in the future will not have an impact on its accounting or reporting or that such impact will not be material to its financial position, results of operations and cash flows when implemented.

Going Concern

Going Concern	12 Months Ended
	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	NOTE 2. GOING CONCERN The Company’s financial statements have been prepared using generally accepted accounting principles in the United States of America applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has incurred a net loss of $164,432 during the year ended December 31, 2021. Cash on hand will not be sufficient to cover debt repayments, operating expenses and capital expenditure requirements for at least twelve months from the balance sheet date. As of December 31, 2021, the Company had a working capital deficit of $299,648 These factors, among others, raise substantial doubt about the ability of the Company to continue as a going concern for a reasonable period of time. In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management’s plan is to seek equity and/or debt financing. However, management cannot provide any assurances that the Company will be successful in accomplishing any of its plans. There are no assurances that the Company will be able to either (1) achieve a level of revenues adequate to generate sufficient cash flow from operations; or (2) obtain additional financing through either private placements, public offerings and/or bank financing necessary to support the Company’s working capital requirements. To the extent that funds generated from operations, any private placements, public offerings and/or bank financing are insufficient, the Company will have to raise additional working capital. No assurance can be given that additional financing will be available, or if available, will be on terms acceptable to the Company. The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plans described in the preceding paragraph and eventually secure other sources of financing and attain profitable operations. The accompanying financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

Loss Per Share

Loss Per Share	12 Months Ended
	Dec. 31, 2021
Earnings Per Share [Abstract]
LOSS PER SHARE	NOTE 3. LOSS PER SHARE The Company utilizes the guidance per ASC 260, Earnings Per Share. Basic earnings per share is calculated on the weighted effect of all common shares issued and outstanding, and is calculated by dividing net income available to common stockholders by the weighted average shares outstanding during the period. Diluted earnings per share, which is calculated by dividing net income available to common stockholders by the weighted average number of common shares used in the basic earnings per share calculation, plus the number of common shares that would be issued assuming conversion of all potentially dilutive securities outstanding, is not presented separately as of December 31, 2021 and 2020 as it is anti-dilutive. Such securities, shown below, presented on a common share equivalent basis and outstanding as of years ended December 31, 2021 and 2020 have been excluded from the per share computations: December 31, 2021 2020 Convertible notes payable 160,465,160 163,708,440 Total diluted shares 160,465,160 163,708,440

Intangible Assets

Intangible Assets	12 Months Ended
	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS	NOTE 4. INTANGIBLE ASSETS In January 2021, the Company invested $30,000 to develop a mobile gaming application Blackjack Plus, which is currently available on the Apple iStore, and is exclusively owned by the Company. The Company recorded this as an intangible asset on the accompanying condensed balance sheet and has determined a useful life of three years for this asset. This asset will be amortized over three years as follows: Year Amount 2021 $ 5,041 2022 10,000 2023 10,000 2024 4,959 Total amortization $ 30,000

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 5. INCOME TAXES The components of the Company’s deferred tax asset are as follows: December 31, December 31, Net operating loss carry forward $ 63,669 $ 29,138 Valuation allowance (63,669 ) (29,138 ) Net deferred tax asset $ - $ - The Company had a net operating loss carryforward of approximately $1,164,420 and $999,988 for the years ended December 31, 2021 and 2020, of which $269,575 carryforward indefinitely and $894,845 carryforward 20 years. The net operating losses may be subject to limitations under Internal Revenue Code Section 382 should there be a 50% ownership change as determined under regulations. The reconciliation of income tax rate at the U.S. statutory rate of 21% to the Company’s effective tax rate is as follows: 2021 2020 US Statutory rate 21 % 21 % Valuation allowance -21 % -21 % Income tax provision - - The Company files income tax returns in the United States. The Company has not filed its U.S. federal return for the year ended December 31, 2021 in 2022, and as a result the U.S. federal returns for 2021, 2020 and 2019 will be considered as open tax years subject to examination. No tax returns are currently under examination by any tax authorities. The Company has not accrued any additional interest or penalties for the delinquency of outstanding tax returns as the Company has incurred net losses in those periods still outstanding. In assessing the realization of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. Based on the assessment, management has established a full valuation allowance against the entire deferred tax asset relating to NOLs for every period because it is more likely than not that all of the deferred tax asset will not be realized.

Convertible Notes

Convertible Notes	12 Months Ended
	Dec. 31, 2021
Convertible Notes [Abstract]
CONVERTIBLE NOTES	NOTE 6. CONVERTIBLE NOTES On December 1, 2018, the Company issued a grid note payable to a third party for $13,500. The note bears interest at 10% per annum and was due on December 31, 2019. This note was extended to December 31, 2020. Through December 31, 2020, the Company borrowed an additional $102,255 relating to this note payable. On November 20, 2020 the Company received a forbearance letter amending the terms of the grid promissory note by adding a conversion feature to the note, thereby making the note a convertible note. The amended note is due on December 31, 2022, bearing interest at 10% per annum. The holder has the option to lend additional amounts to the borrower from time to time in the future, on the terms set forth in this agreement. This grid promissory note contains a provision for conversion at the holder’s option of any outstanding principal balance including accrued interest, into the Company’s common stock at a conversion price equal to par value, $0.001 per share. The Company analyzed if the changes to this note were considered a modification or an extinguishment of debt, and determined it was an extinguishment of debt. The Company recognized there was a beneficial conversion feature associated with this note, and recorded a debt discount of $115,755, and for the years ended December 31, 2021 and 2020 amortization of debt discount associated with this note was $50,013 and $3,458, respectively. For the years ended December 31, 2021 and 2020, debt discount for this note was $35,784 and $112,297, respectively. On March 24, 2021 the note holder converted $12,500 of principal from their convertible note into 12,500,000 shares of common stock at a rate of $0.001 per share in accordance with the terms of the convertible note. On December 13, 2021 the note holder converted $14,000 of principal from their convertible note into 14,000,000 shares of common stock at a rate of $0.001 per share in accordance with the terms of the convertible note. These shares have been recorded as common shares to be issued on the consolidated financial statements. The principal amount of the note at December 31, 2021 and 2020 is $89,255 and $115,755 and the related accrued interest is $11,278 and $744, respectively. On June 1, 2019, the Company issued a grid note payable to a third party for $10,118 which was used for audit and filing fees. The note bears interest at 10% per annum and is due on December 31, 2019. This note was extended to December 31, 2020. Through December 31, 2020, the Company borrowed an additional $32,600 relating to this note payable. On November 20, 2020 the Company received a forbearance letter amending the terms of the grid promissory note by adding a conversion feature to the note, thereby making the note a convertible note. The amended note is due on December 31, 2022, bearing interest at 10% per annum. The holder has the option to lend additional amounts to the borrower from time to time in the future, on the terms set forth in this agreement. This grid promissory note contains a provision for conversion at the holder’s option of any outstanding principal balance including accrued interest, into the Company’s common stock at a conversion price equal to par value, $0.001 per share. The Company analyzed if the changes to this note were considered a modification or an extinguishment of debt, and determined it was an extinguishment of debt. The Company recognized there was a beneficial conversion feature associated with this note, and recorded a debt discount of $46,718, and for the years ended December 31, 2021 and 2020 amortization of debt discount associated with this note was $22,692 and $2,277, respectively. For the years ended December 31, 2021 and 2020, debt discount for this note was $29,749 and $44,441, respectively. The principal amount of the note at December 31, 2021 and 2020 is $54,718 and $46,718 and the related accrued interest is $5,215 and $492, respectively.

Notes Payable - Related Party

Notes Payable - Related Party	12 Months Ended
	Dec. 31, 2021
Related Party Transactions [Abstract]
NOTES PAYABLE - RELATED PARTY	NOTE 7. NOTES PAYABLE - RELATED PARTY The Company had notes payable to stockholders who are our president and former chief financial officer. The notes bear interest at 4% per annum and were due on December 31, 2018. One of these notes was paid in full in June 2019 (see below), and the other note was extended to December 31, 2022. The notes payable had an unpaid balance of $167,393 and $167,393 as of December 31, 2021 and 2020, respectively. On June 6, 2019, the president of the Company assumed the debt of the former chief financial officer’s note totaling $29,273, of which $25,100 was principal and $4,173 was accrued interest. The former chief financial officer’s note was paid in full by the president and was added to his note balance. The Company recorded interest expense of $6,696 and $6,696 for the years ended December 31, 2021 and 2020, respectively, for these notes payable. Accrued interest related to these notes payable were $38,364 and $31,668 as of December 31, 2021 and 2020, respectively.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 8. COMMITMENTS AND CONTINGENCIES The Company evaluates contingencies on an ongoing basis and is not currently a party to any legal proceeding that management believes could have a material adverse effect on our results of operations.

Equity

Equity	12 Months Ended
	Dec. 31, 2021
Stockholders' Equity Note [Abstract]
EQUITY	NOTE 9. EQUITY Common Stock On November 20, 2020, in accordance with a notice of forbearance regarding a grid promissory note issued on December 1, 2018, the Company granted 100,000 shares of common stock to a third party note holder as finance costs, valued at fair market value of $0.06 per share, or $6,000. On November 20, 2020, in accordance with a notice of forbearance regarding a grid promissory note issued on June 1, 2019, the Company granted 100,000 shares of common stock to a third party note holder as finance costs, valued at fair market value of $0.06 per share, or $6,000. On March 24, 2021 a note holder converted $12,500 of principal from their convertible note into 12,500,000 shares of common stock at a rate of $0.001 per share in accordance with the terms of their convertible note. On December 13, 2021 a note holder converted $14,000 of principal from their convertible note into 14,000,000 shares of common stock at a rate of $0.001 per share in accordance with the terms of their convertible note. These shares were issued in 2022. As of December 31, 2021 and 2020, the Company has 980,000,000 authorized shares of common stock, par value $0.001, of which 270,001,000 and 257,301,000 shares are issued and outstanding, respectively.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 10. SUBSEQUENT EVENTS On February 15, 2022 Empire Mobile Apps (“EMA”) entered into a merger agreement with HTech11, Inc. (“HTech”) whereby EMA will receive 100% of the common stock of HTech in exchange for 1,000,000 shares of EMA’s Series A Preferred Stock. Subsequent to the merger, the Series A shareholders have the right to require EMA be spun out of the Company into its own public company. Upon a spinout, the Company will retain 10% of the equity to be distributed to shareholders. Each share of Series A Preferred Stock (i) pays no dividends, but should the Company decide to pay dividends, the holders of the Series A Preferred Stock shall first receive dividends before all other classes of capital, (ii) is convertible into one share of the Company’s common stock, (iii) has a liquidation preference of $0.01 per share plus accrued and unpaid dividends, (iv) may be redeemed by the Company only if a Deemed Liquidation Event occurs for $0.01 per share plus accrued and unpaid dividends, and (v) is equal to one common share of voting rights. The Company will file a certificate of amendment of their articles of incorporation with Nevada for the Series A Preferred Stock in 2022. On March 14, 2022 a note holder converted $14,000 of principal from their convertible note into 14,000,000 shares of common stock at a rate of $0.001 per share in accordance with the terms of their convertible note. Management has evaluated all transactions and events after the balance sheet date through the date on which these financials were issued and has determined that no additional disclosures are required.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
Cash	Cash The Company considers highly liquid investments with original maturities of three months or less when purchased as cash equivalents. The Company had no cash equivalents as of December 31, 2021 and 2020. At times throughout the year, the Company might maintain bank balances that may exceed Federal Deposit Insurance Corporation insured limits. Periodically, the Company evaluates the credit worthiness of the financial institutions, and has not experienced any losses in such accounts. At December 31, 2021 and 2020, the Company had $0 over the insurable limit.
Basis of Presentation	Basis of Presentation The Company’s financial statements are presented in accordance with accounting principles generally accepted in the United States of America.
Consolidation	Consolidation The consolidated financial statements include the accounts of Empire Global Gaming, Inc., and its wholly owned subsidiaries Empire Mobile Apps, Inc. and Empire IP, Inc. All significant intercompany accounts and transactions have been eliminated in consolidation.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions which affect the reporting of assets and liabilities as of the dates of the financial statements and revenues and expenses during the reporting period. These estimates primarily relate to the sales recognition, allowance for doubtful accounts, inventory obsolescence and asset valuations. Actual results could differ from these estimates. Management’s estimates and assumptions are reviewed periodically, and the effects of revisions are reflected in the unaudited condensed financial statements in the periods they are determined to be necessary.
Fair Value of Financial Instruments	Fair Value of Financial Instruments Generally Accepted Accounting Principles (“GAAP”) requires certain disclosures regarding the fair value of financial instruments. The fair value of financial instruments is made as of a specific point in time, based on relevant information about financial markets and specific financial instruments. As these estimates are subjective in nature, involving uncertainties and matters of significant judgment, they cannot be determined with precision. Changes in assumptions can significantly affect estimated fair values. GAAP defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Company considers the principal, or most advantageous market in which it would transact, and it considers assumptions that market participants would use when pricing the asset or liability. GAAP establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the degree of subjectivity that is necessary to estimate the fair value of a financial instrument. GAAP establishes three levels of inputs that may be used to measure fair value: Level 1 – Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 – Level 2 applies to assets or liabilities for which there are inputs other than quoted prices included within Level 1 that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 – Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The estimated fair value of certain financial instruments, including cash, accrued expenses, notes payable and convertible notes payable are carried at historical cost basis, which approximates fair values because of the short-term maturing of these instruments. We have no financial assets or liabilities measured at fair value on a recurring basis.
Revenue Recognition	Revenue Reco nition The Company recognizes revenue under Financial Accounting Standards Board’s (“FASB”) Accounting Standards Codification (“ASC”) 606, Revenue from Contracts with Customers ASC 606 prescribes a five step process to achieve its core principle. The Company recognizes revenue from product sales as follows: I. Identify the contract with the customer. II. Identify the contractual performance obligations. III. Determine the amount of consideration/price for the transaction. IV. Allocate the determined amount of consideration/price to the contractual obligations. V. Recognize revenue when or as the performing party satisfies performance obligations. The consideration/price for the transaction (performance obligation(s)) is determined as per the invoice for the products. When the Company begins to recognize significant revenues, we will recognize revenues from product sales only when there is persuasive evidence of an arrangement, delivery has occurred, the sale price is determinable and collectability is reasonably assured and from fees as paid for in an online transaction.
Impairment of long lived assets	Impairment of lon lived assets The Company evaluates the carrying value and recoverability of its long-lived assets when circumstances warrant such evaluation by applying the provisions of FASB ASC 360-35, Property, Plant and Equipment, Subsequent Measurement
Income Taxes	Income Taxes The Company utilizes the FASB ASC 740, Income Tax The Company has adopted the provision of FASB ASC 740-10-05, Accounting for Uncertainties in Income Taxes
Financial and Concentrations Risk	Financial and Concentrations Risk The Company does not have any concentration or related financial credit risk as of December 31, 2021 and 2020.
Stock Based Compensation	Stock Based Compensation The Company follows FASB ASC 718, Compensation – Stock Compensation, which prescribes accounting and reporting standards for all share-based payment transactions. Transactions include incurring liabilities, or issuing or offering to issue shares, options, and other equity instruments such as employee stock ownership plans and stock appreciation rights. Share-based payments to employees, including grants of employee stock options, are recognized as compensation expense in the unaudited condensed financial statements based on their fair values. That expense is recognized over the period during which an employee is required to provide services in exchange for the award, known as the requisite service period (usually the vesting period). For the year ended December 31, 2021, the Company had $0 in stock based compensation. For the year ended December 31, 2020, the Company had $12,000 in finance charges in relation to issuance of common stock for a note modification.
Convertible Instruments	Convertible Instruments The Company evaluates and accounts for conversion options embedded in its convertible instruments in accordance with professional standards for Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 815, Derivatives and Hedging (“ASC 815”). Professional standards generally provides three criteria that, if met, require companies to bifurcate conversion options from their host instruments and account for them as free standing derivative financial instruments. These three criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. Professional standards also provide an exception to this rule when the host instrument is deemed to be conventional as defined under professional standards as “The Meaning of Conventional Convertible Debt Instrument”. The Company accounts for convertible instruments (when it has determined that the embedded conversion options should not be bifurcated from their host instruments) in accordance with professional standards when “Accounting for Convertible Securities with Beneficial Conversion Features,” as those professional standards pertain to “Certain Convertible Instruments.” Accordingly, the Company records, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their earliest date of redemption. The Company also records when necessary deemed dividends for the intrinsic value of conversion options embedded in preferred shares based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. ASC 815 provides that, among other things, generally, if an event is not within the entity’s control could or require net cash settlement, then the contract shall be classified as an asset or a liability.
Recent Accounting Pronouncements	Recent Accountin Pronouncements In August 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2020-06, Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40). This ASU simplifies the accounting for convertible instruments by reducing the number of accounting models for convertible debt instruments and convertible preferred stock. This will result in more convertible debt instruments being accounted for as a single liability instrument and more convertible preferred stock being accounted for as a single equity instrument with no separate accounting for embedded conversion features. The ASU also simplifies the diluted earnings per share calculation in certain areas. This standard was effective for the Company in the fiscal year beginning December 15, 2021 and will be implemented in 2022. From time to time new accounting pronouncements are issued by the Financial Accounting Standards Board or other standard setting bodies that may have an impact on the Company’s accounting and reporting. The Company believes that such recently issued accounting pronouncements and other authoritative guidance for which the effective date is in the future will not have an impact on its accounting or reporting or that such impact will not be material to its financial position, results of operations and cash flows when implemented.

Loss Per Share (Tables)

Loss Per Share (Tables)	12 Months Ended
	Dec. 31, 2021
Earnings Per Share [Abstract]
Schedule of basic and outstanding shares excluded from per share computations	December 31, 2021 2020 Convertible notes payable 160,465,160 163,708,440 Total diluted shares 160,465,160 163,708,440

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of intangible asset on the accompanying condensed balance sheet and has determined a useful life of three years for this asset	Year Amount 2021 $ 5,041 2022 10,000 2023 10,000 2024 4,959 Total amortization $ 30,000

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Schedule of deferred tax assets	December 31, December 31, Net operating loss carry forward $ 63,669 $ 29,138 Valuation allowance (63,669 ) (29,138 ) Net deferred tax asset $ - $ -
Schedule of reconciliation of income tax rate	2021 2020 US Statutory rate 21 % 21 % Valuation allowance -21 % -21 % Income tax provision - -

Organization and Significant _2

Organization and Significant Accounting Policies (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
Cash insurable limit	$ 0
Stock based compensation	$ 0	$ 12,000

Going Concern (Details)

Going Concern (Details)	12 Months Ended
	Dec. 31, 2021USD ($)
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net loss	$ 164,432
Working capital deficit	$ 299,648

Loss Per Share (Details) - Sche

Loss Per Share (Details) - Schedule of basic and outstanding shares excluded from per share computations - shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total diluted shares	160,465,160	163,708,440
Convertible notes payable [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total diluted shares	160,465,160	163,708,440

Intangible Assets (Details)

Intangible Assets (Details)	1 Months Ended
	Jan. 31, 2021USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Company invested intangible assets	$ 30,000

Intangible Assets (Details) - S

Intangible Assets (Details) - Schedule of intangible asset on the accompanying condensed balance sheet and has determined a useful life of three years for this asset	Dec. 31, 2021USD ($)
Schedule of intangible asset on the accompanying condensed balance sheet and has determined a useful life of three years for this asset [Abstract]
2021	$ 5,041
2022	10,000
2023	10,000
2024	4,959
Total amortization	$ 30,000

Income Taxes (Details)

Income Taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Net operating loss carryforward	$ 1,164,420	$ 999,988
Indefinitely carryforwards	$ 269,575	$ 894,845
Net operating losses limitations, description	The net operating losses may be subject to limitations under Internal Revenue Code Section 382 should there be a 50% ownership change as determined under regulations.
U.S. statutory rate	21.00%	21.00%

Income Taxes (Details) - Schedu

Income Taxes (Details) - Schedule of deferred tax assets - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Schedule of deferred tax assets [Abstract]
Net operating loss carry forward	$ 63,669	$ 29,138
Valuation allowance	(63,669)	(29,138)
Net deferred tax asset

Income Taxes (Details) - Sche_2

Income Taxes (Details) - Schedule of reconciliation of income tax rate	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Schedule of reconciliation of income tax rate [Abstract]
US Statutory rate	21.00%	21.00%
Valuation allowance	(21.00%)	(21.00%)
Income tax provision

Convertible Notes (Details)

Convertible Notes (Details) - USD ($)	Dec. 13, 2021	Dec. 01, 2018	Mar. 24, 2021	Nov. 20, 2020	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Jun. 01, 2019
Notes Payable [Member]
Convertible Notes (Details) [Line Items]
Notes payable		$ 13,500
Interest per annum		10.00%
Convertible Notes [Member]
Convertible Notes (Details) [Line Items]
Notes payable						$ 102,255
Interest rate				10.00%
Conversion price per share (in Dollars per share)	$ 0.001		$ 0.001	$ 0.001
Beneficial conversion of debt discount				$ 115,755
Amortization of debt discount					$ 50,013	3,458
Debt discount					35,784	112,297
Converted principal	$ 14,000		$ 12,500
Converted shares of common stock (in Shares)	14,000,000		12,500,000
Principal amount					89,255	115,755
Accrued interest					11,278	744
Convertible Notes Payable [Member]
Convertible Notes (Details) [Line Items]
Notes payable						32,600		$ 10,118
Interest rate				10.00%
Conversion price per share (in Dollars per share)				$ 0.001
Beneficial conversion of debt discount				$ 46,718
Amortization of debt discount					22,692	2,277
Debt discount					29,749	44,441
Principal amount					54,718	46,718
Accrued interest					$ 5,215	$ 492
Note bears interest rate							10.00%

Notes Payable - Related Party (

Notes Payable - Related Party (Details) - USD ($)	Jun. 06, 2019	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2018
Notes Payable - Related Party (Details) [Line Items]
Notes payable bear interest rate				4.00%
Notes payable to stockholder		$ 167,393	$ 167,393
Interest expense - notes payable		6,696	6,696
Accrued interest		$ 38,364	$ 31,668
President [Member]
Notes Payable - Related Party (Details) [Line Items]
Company borrowed from shareholders debt	$ 29,273
Principle amount	25,100
Accrued interest	$ 4,173

Equity (Details)

Equity (Details) - USD ($)	Dec. 13, 2021	Jun. 01, 2019	Dec. 01, 2018	Mar. 24, 2021	Dec. 31, 2021	Dec. 31, 2020
Equity (Details) [Line Items]
Common stock, par value (in Dollars per share)	$ 0.001				$ 0.001	$ 0.001
Stockholders' Equity Note, Impact of Conversion of Contingently Convertible Securities on Diluted Earnings Per Share	$14,000
Stockholders' Equity Note, Changes in Capital Structure, Subsequent Changes to Number of Common Shares	14,000,000
Common stock, shares authorized					980,000,000	980,000,000
Common stock, shares issued					270,001,000	257,301,000
Common stock, shares outstanding					270,001,000	257,301,000
Grid Promissory Note [Member]
Equity (Details) [Line Items]
Shares granted		100,000	100,000
Fair market value per share (in Dollars per share)		$ 0.06	$ 0.06
Fair market value (in Dollars)		$ 6,000	$ 6,000
Convertible Debt [Member]
Equity (Details) [Line Items]
Converted principal (in Dollars)	$ 14,000			$ 12,500
Shares of common stock	14,000,000			12,500,000
Common stock, par value (in Dollars per share)				$ 0.001

Subsequent Events (Details)

Subsequent Events (Details) - USD ($)	Mar. 14, 2022	Feb. 15, 2022	Dec. 31, 2021
Subsequent Events (Details) [Line Items]
Subsequent event description			(i) pays no dividends, but should the Company decide to pay dividends, the holders of the Series A Preferred Stock shall first receive dividends before all other classes of capital, (ii) is convertible into one share of the Company’s common stock, (iii) has a liquidation preference of $0.01 per share plus accrued and unpaid dividends, (iv) may be redeemed by the Company only if a Deemed Liquidation Event occurs for $0.01 per share plus accrued and unpaid dividends, and (v) is equal to one common share of voting rights.
Subsequent Event [Member]
Subsequent Events (Details) [Line Items]
Retained of shareholders equity		10.00%
Converted principal	$ 14,000
Convertible shares into shares of common stock	14,000,000
Rate per share	$ 0.001
Series A Preferred Stock [Member] | Subsequent Event [Member]
Subsequent Events (Details) [Line Items]
Effect of change in rate		100.00%
shares issued		1,000,000