Free Flow (FFLO) 10-Q 19 Aug 24 2024 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2024	Aug. 15, 2024
Details
Registrant CIK	0001543652
Fiscal Year End	--12-31
Registrant Name	Free Flow Inc.
SEC Form	10-Q
Period End date	Jun. 30, 2024
Tax Identification Number (TIN)	45-3838831
Number of common stock shares outstanding		26,926,900
Filer Category	Non-accelerated Filer
Shell Company	false
Small Business	true
Emerging Growth Company	false
Document Quarterly Report	true
Securities Act File Number	000-54868
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	6269 Caledon Road
Entity Address, City or Town	King George
Entity Address, State or Province	VA
Entity Address, Postal Zip Code	22485
Entity Address, Address Description	Address of Principal Executive Offices
City Area Code	703
Local Phone Number	789-3344
Phone Fax Number Description	Registrant’s Telephone Number
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Amendment Flag	false
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q2
Document Transition Report	false

Unaudited Condensed Consolidate

Unaudited Condensed Consolidated Balance Sheets - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Current Assets
Cash and cash equivalents	$ 3,753	$ 39,521
Trade Receivables - current	102,264	95,440
Refund due from IRS - ERTC	32,730	32,730
Notes Receivable	300,000	0
Rounding off the decimals - error	0	(2)
Inter-company	0	0
Inventories	2,400	4,800
TOTAL CURRENT ASSETS	441,146	172,489
Fixed Assets
Land and Building, without depreciation	0	772,413
Less: Allowance for Depreciation	0	(283,731)
TOTAL FIXED ASSETS	0	488,682
Other Assets
Delivery Trucks, before depreciation allowance	2,500	2,500
Allowance for Depreciation	(2,500)	(2,500)
Improvements in progress	0	11,697
Equipment and Delivery Trucks, before depreciation allowance	31,712	31,712
Allowance for Depreciation	(31,712)	(31,712)
TOTAL OTHER ASSETS	0	11,697
TOTAL ASSETS	441,146	672,868
Current Liabilities
Accounts Payable	215,079	138,669
Notes Payable	1,500	2,500
Notes Payable - Related Parties	9,634	9,634
TOTAL CURRENT LIABILLITIES	226,213	150,803
Long Term Liabilities
Incredible Bank - Revolving Line of Credit - $350,000	20,107	319,319
PPP1	0	0
EIDL	499,900	499,900
PayPal Advance	29,517	29,517
Incredible Bank - Property Tax	40,587	40,587
Incredible Bank	8,582	847,817
TOTAL LONG TERM LIABILLITIES	598,693	1,737,140
Total Liabilities	824,906	1,887,943
Equity, Attributable to Parent
Common stock, ($0.0001) par value, 100,000,000 shares authorized and 25,926,900 and 25,876,900 shares issued and outstanding at June 30,2024 and December 31,2023 respectively	2,627	2,622
Additional Paid in capital	150,028	140,033
Subscription received - pending acceptance		0
Current year Profit (Loss)	821,315	(232,156)
(Accumulated Deficit) / Net worth, brought forward	(2,158,666)	(1,926,509)
TOTAL STOCKHOLDERS' EQUITY / (DEFICIT)	(1,184,695)	(2,016,010)
TOTAL LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT)	441,146	672,868
Series B Preferred Stock
Redeemable Preferred Stock
Redeemable Preferred Stock	330,000	330,000
Series C Preferred Stock
Redeemable Preferred Stock
Redeemable Preferred Stock	470,935	470,935
Preferred Class A
Equity, Attributable to Parent
Preferred Stock Value	$ 1	$ 1

Unaudited Condensed Consolida_2

Unaudited Condensed Consolidated Balance Sheets - Parenthetical - $ / shares	Jun. 30, 2024	Dec. 31, 2023
Common Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Common Stock, Shares Authorized	100,000,000	100,000,000
Common Stock, Shares, Issued	25,926,900	25,876,900
Common Stock, Shares, Outstanding	25,926,900	25,876,900
Series B Preferred Stock
Redeemable Preferred Stock, Shares Authorized	500,000	500,000
Redeemable Preferred Stock, Shares Issued	330,000	0
Redeemable Preferred Stock, Shares Outstanding	330,000	0
Series C Preferred Stock
Redeemable Preferred Stock, Shares Authorized	500,000	500,000
Redeemable Preferred Stock, Shares Issued	470,935	0
Redeemable Preferred Stock, Shares Outstanding	470,935	0
Preferred Class A
Preferred Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Preferred Stock, Shares Authorized	20,000,000	20,000,000
Preferred Stock, Shares Issued	10,000	10,000

Unaudited Condensed Consolida_3

Unaudited Condensed Consolidated Statements of Operations - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
REVENUES
REVENUES	$ 3,273	$ 3,076	$ 6,123	$ 4,032
TOTAL REVENUES	3,273	3,076	6,123	4,032
COST OF GOODS SOLD	3,115	3,892	3,785	13,703
GROSS PROFIT	158	(816)	2,339	(9,671)
GENERAL AND ADMINISTRATIVE EXPENSES
Administrative expenses	3,924	15,538	24,068	26,077
Professional fees	12,846	12,493	128,507	14,712
Selling expenses	110	55	2,108	323
Financial expenses	216	281	228,196	704
TOTAL GENERAL & ADMINISTRATIVE EXPENSES	17,096	28,367	382,879	41,816
PROFIT (LOSS) FROM OPERATIONS	(16,938)	(29,183)	(380,540)	(51,487)
OTHER (EXPENSE) INCOME
Gain on Sale of Assets	0	0	1,199,622	0
Other Income	2,233	31,172	2,233	34,047
Net Income (Loss)	$ (14,705)	$ 1,989	$ 821,315	$ (17,440)
BASIC EARNING PER SHARE	$ (0.001)	$ 0	$ 0.032	$ (0.001)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING	25,926,900	25,876,900	25,926,900	25,876,900

Unaudited Condensed Consolida_4

Unaudited Condensed Consolidated Statements of Stockholders' Equity - USD ($)	Common Stock	Preferred Stock	Additional Paid-in Capital	Subscription Received	Retained Earnings	Total
Equity, Attributable to Parent, Beginning Balance at Dec. 31, 2022	$ 2,620	$ 1	$ 129,033	$ 0	$ (1,926,509)	$ (1,794,855)
Shares, Outstanding, Beginning Balance at Dec. 31, 2022	26,221,000	10,000
Shares Cancelled	$ 0	$ 0	0	0	0	0
Shares Cancelled	(1,379,100)
Net Income (Loss)	$ 0	0	0		(19,429)	(19,429)
Equity, Attributable to Parent, Ending Balance at Mar. 31, 2023	$ 2,620	$ 1	129,033	0	(1,767,486)	(1,814,284)
Shares, Outstanding, Ending Balance at Mar. 31, 2023	24,841,900	10,000
Equity, Attributable to Parent, Beginning Balance at Dec. 31, 2022	$ 2,620	$ 1	129,033	0	(1,926,509)	(1,794,855)
Shares, Outstanding, Beginning Balance at Dec. 31, 2022	26,221,000	10,000
Net Income (Loss)						(17,440)
Equity, Attributable to Parent, Ending Balance at Jun. 30, 2023	$ 2,620	$ 1	140,033	0	(1,765,497)	(1,801,295)
Shares, Outstanding, Ending Balance at Jun. 30, 2023	25,876,900	10,000
Equity, Attributable to Parent, Beginning Balance at Mar. 31, 2023	$ 2,620	$ 1	129,033	0	(1,767,486)	(1,814,284)
Shares, Outstanding, Beginning Balance at Mar. 31, 2023	24,841,900	10,000
Net Income (Loss)	$ 0			0	1,989	1,989
Equity, Attributable to Parent, Ending Balance at Jun. 30, 2023	$ 2,620	$ 1	140,033	0	(1,765,497)	(1,801,295)
Shares, Outstanding, Ending Balance at Jun. 30, 2023	25,876,900	10,000
Shares Issued			11,000			11,000
Stock Issued During Period, Value, New Issues	$ 1,035,000
Equity, Attributable to Parent, Beginning Balance at Dec. 31, 2023	$ 2,622	$ 1	140,033	0	(2,158,665)	(2,016,009)
Shares, Outstanding, Beginning Balance at Dec. 31, 2023	25,876,900	10,000
Net Income (Loss)	$ 0	$ 0	0	0	836,018	836,018
Equity, Attributable to Parent, Ending Balance at Mar. 31, 2024	$ 2,627	$ 1	150,028	0	(1,767,486)	(1,169,991)
Shares, Outstanding, Ending Balance at Mar. 31, 2024	25,926,900	10,000
Additional subscription	$ 5	$ 0	9,995		0	10,000
Additional Subscription - Shares	50,000
Equity, Attributable to Parent, Beginning Balance at Dec. 31, 2023	$ 2,622	$ 1	140,033	0	(2,158,665)	(2,016,009)
Shares, Outstanding, Beginning Balance at Dec. 31, 2023	25,876,900	10,000
Net Income (Loss)						821,315
Equity, Attributable to Parent, Ending Balance at Jun. 30, 2024	$ 2,627	$ 1	150,028	0	(1,782,191)	(1,184,696)
Shares, Outstanding, Ending Balance at Jun. 30, 2024	25,926,900	10,000
Equity, Attributable to Parent, Beginning Balance at Mar. 31, 2024	$ 2,627	$ 1	150,028	0	(1,767,486)	(1,169,991)
Shares, Outstanding, Beginning Balance at Mar. 31, 2024	25,926,900	10,000
Net Income (Loss)	$ 0	$ 0	0	0	(14,705)	(14,705)
Equity, Attributable to Parent, Ending Balance at Jun. 30, 2024	$ 2,627	$ 1	150,028	$ 0	$ (1,782,191)	(1,184,696)
Shares, Outstanding, Ending Balance at Jun. 30, 2024	25,926,900	10,000
Shares Issued			$ 0			$ 0
Stock Issued During Period, Value, New Issues	$ 0

Unaudited Condensed Consolida_5

Unaudited Condensed Consolidated Statements of Cash Flows - USD ($)	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Net Cash Provided by (Used in) Operating Activities
Net Income (Loss)	$ 821,315	$ (17,440)
Adjustments to reconcile net income to net cash provided by operating activities
Gain on disposal of fixed assets	(1,211,318)	0
PNC Clover Note written off	0	(10,401)
Inventory written off	0	890
Changes in assets and liabilities
Trade Receivables	(6,824)	1,050
Inventories	2,400	0
Note Receivables	(300,000)	0
Trade Payable	76,410	5,100
Note Payables	(1,000)	0
Improvement in Progress	11,697	0
Incredible Bank Loan - Express Loan	(299,212)	0
Incredible Bank Loan - PLP Loan	(839,235)	0
Net Cash Provided by (Used in) Operating Activities	(1,745,768)	(20,801)
CASH FLOW FROM INVESTING ACTIVITIES
Proceeds from disposal of fixed assets	1,700,000	0
NET CASH PROVIDED BY INVESTING ACTIVITIES	1,700,000	0
CASH FLOW FROM FINANCING ACTIVITIES
Proceeds from Notes Payable	0	2,500
Repayment to Pay Pal Advance	0	(4,011)
Repayment of Loan from Incredible Bank	0	(4,000)
Proceeds from Subscription Money	10,000	11,000
NET CASH PROVIDED BY FINANCING ACTIVITIES	10,000	5,489
NET (DECREASE) / INCREASEIN CASH AND CASH EQUIVALENTS	(35,768)	(15,312)
CASH AND CASH EQUIVALENTS IN THE BEGINNING OF PERIOD	39,521	17,274
CASH AND CASH EQUIVALENTS AT THE END OF PERIOD	$ 3,753	$ 1,962

NOTE 1 - ORGANIZATION AND DESCR

NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS	6 Months Ended
	Jun. 30, 2024
Notes
NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS	NOTE 1 – ORGANIZATION AND DESCRIPTION OF BUSINESS Free Flow, Inc. (the "Company") was incorporated on October 28, 2011 under the laws of State of Delaware to enter the green energy industry. It began with the idea of developing swimming pool solar pump system. The solar energy business became very volatile due to constant decline in prices of solar panels. The Company could not conclude any business in the solar energy sector. In February 2016 the Company formed a subsidiary namely JK Sales, Corp. (name changed to “Accurate Auto Sales, Inc.”) and began the business of selling used auto parts. Accurate Auto Sales, Inc., at a 19+ acre facility that it now owns, in King George, VA, buys end of life and wrecked automobiles from Insurance Auctions and disassembles the same to parts. After the dis-assembly these parts are labelled and stored at its warehouse, the inventory is uploaded and sold through a very sophisticated internet network. The primary customers are auto body and mechanic shops. Accurate Auto Parts, Inc. is in pause mode until it formulates new business policy. In December 2020 the Company acquired the Assets of Inside Auto Parts, Inc. incorporated in 1993, which is centrally located between Richmond, Charlottesville, and Fredericksburg, Virginia with easy access to main transport routs. The salvage dealership, specializing in used foreign car and truck parts has been acquired by Free Flow, Inc. subsidiary named “FFLO - Inside Auto Parts, Inc.” and has 21,953.9 square feet fully enclosed and another 17,392.35 square feet under roof enclosed on 3 sides, all located on 16 acres of land in Mineral, Virginia then owned by FFLO. After over a year the assets were resold to the seller. The primary reason not to continue was the Company’s inability to get financing to pay off acquisition debt. Subsequent to receipt, by another subsidiary of FFLO – namely Motors & Metals, Inc., of an LOI from an overseas buyer the Company planned to set up a “Scrap Metal Processing” plant and sought funding for equipment. A contract for purchase of equipment was intended to be executed with a Chinese equipment manufacturer, but due to Covid 19 pandemic the transaction came to a halt. Also, the Government of China put an embargo to finance US projects. However, Motors & Metals, Inc., diversified its efforts and began in physical trading of scrap metal and continues to do so. On March 04, 2024 the company sold its 10+ acre facility for a gross sum of $ 1,700,000 and continues to operate the salvage yard under a concession agreement which is at the will of both parties.

NOTE 2 - SUMMARY OF SIGNIFICANT

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2024
Notes
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of presentation The unaudited consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States (“GAAP”) and include all the adjustments necessary for the fair presentation of the Company’s financial position for the periods presented. These condensed consolidated financial statements should be read in conjunction with the financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for 2023 (“2023 Form 10-K”) as filled with SEC on April 01, 2024. Use of Estimates In preparing the consolidated financial statements in conformity with U.S GAAP, management makes estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of reported amounts of revenues and expenses during the reporting period. Significant estimates and assumptions made by management include but are not limited to, revenue recognition, the allowance for bad debts, income taxes, and unrecognized tax benefits. Actual results could differ from those estimates. Recent Accounting Standards Not Yet Adopted In December 2023 the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosure, which expands the disclosures required for income taxes, primarily through changes to the rate reconciliation and income taxes paid information. The ASU is effective for fiscal years beginning after December 15, 2024, with early adaptation permitted. The amendment should be applied on a prospective basis while retrospective application is permitted. The Company is currently evaluating the effect of this pronouncement on its disclosures. Cash and cash Equivalents Cash and cash equivalents are on deposit with financial institutions without any restrictions. The Company maintains its cash with high-quality financial institutions. Property and Equipment, net Property and equipment are stated at cost less accumulated depreciation impairment. Depreciation of property, plant, and equipment is calculated on the straight-line method over the estimated useful lives as follows:

NOTE 3 - GOING CONCERN

NOTE 3 - GOING CONCERN	6 Months Ended
	Jun. 30, 2024
Notes
NOTE 3 - GOING CONCERN	NOTE 3 GOING CONCERN The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of the business. Future issuances of the Company's equity or debt securities will be required for the Company to continue to finance its operations and continue as a going concern. The Company's present revenues are marginally sufficient to meet operating expenses. The Company’s financial statement has been prepared assuming that the Company will continue as a going concern, which contemplates, among other things, the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has incurred cumulative net losses of $1,184,695 since its inception. There are no significant fixed recurring expenses and the current receivables are far more than current payables, thus the management does not doubt that it will continue as a going concern and recover the expenses through trading activities that are in progress. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

NOTE 4 - INCORPORATION OF SUBSI

NOTE 4 - INCORPORATION OF SUBSIDIARY	6 Months Ended
	Jun. 30, 2024
Notes
NOTE 4 - INCORPORATION OF SUBSIDIARY	NOTE 4 – INCORPORATION OF SUBSIDIARY In February 2015, the company incorporated a subsidiary, Promedaff, Inc., and purchased a skin care product line and formulations for $2,000,000 against a promissory note. An e commerce platform was set up for sales and marketing. The efforts did not bear any success and the entire inventory was sold through the Seller and the Promissory Note was cancelled and marked “VOID”. The name of this entity has been changed to Motors & Metals, Inc. In August 2018 Motors & Metals, Inc. received firm expression of interest from an overseas buyer willing to place long term purchase orders to buy 3,000 to 5,000 MT of Processed Scrap Metal. For over eight (8) months, the management scouted around to find a seller but learnt that no scrap metal processor was willing to entertain the business due to their loyalty agreements they have with their Buyer(s). Ultimately, the management decided to set up its own Scrap Metal Processing facility at the company owned 20 acre facility in King George, Virginia. Since the facility has been sold, so this plan is no longer being pursued. As reported in 10Qs for the earlier quarters, as well as in 10-K for the Annual reports, on February 4, 2016 the company incorporated another subsidiary in the State of Virginia under the name of JK Sales, Corp. (on December 7, 2017 the name was changed to Accurate Auto Parts, Inc.,) and has since remained in the business of buying end of life and salvage vehicles and selling auto parts. On April 17, 2018 the company incorporated in Virginia, another subsidiary named Accurate Investments, Inc. the objectives of acquiring real estate property, which plan did not materialize. However, Accurate Investments, Inc. continues to pursue other investment opportunities that could add revenues to the Company. On January 4, 2017 the company incorporated in Virginia another subsidiary named City Autos, Corp. with the objectives of operating an auto dealership and has finally commenced operations. Free Flow Auto Auction, an on-line auto auction platform is expected to be launched by the end of third quarter. On December 22, 2020 the company through another subsidiary named FFLO – Inside Auto Parts, Inc. acquired the assets and business of an auto recycling entity located on a 16-acre facility in Mineral, Virginia. These assets through an amicable settlement, were resold to the seller in January 2022 due to reason that company failed to obtain to financing to redeem the promissory note given to the Seller.

NOTE 5 - NOTE PAYABLE, RELATED

NOTE 5 - NOTE PAYABLE, RELATED PARTY	6 Months Ended
	Jun. 30, 2024
Notes
NOTE 5 - NOTE PAYABLE, RELATED PARTY	NOTE 5 – NOTE PAYABLE, RELATED PARTY As of December 31, 2023, the Company had a note payable in the amount of $9,634 to Redfield Holdings, Ltd. a related party. During the six months ended June 30, 2024 there was no change in the amount owed. The note is unsecured and does not bear any interest and has a maturity date of December 31, 2024. Redfield Holdings Ltd. is 100% owned by the CEO.

NOTE 6 - CAPITAL STOCK

NOTE 6 - CAPITAL STOCK	6 Months Ended
	Jun. 30, 2024
Notes
NOTE 6 - CAPITAL STOCK	NOTE 6 – CAPITAL STOCK The Company has authorized 100,000,000 shares of common shares with a par value of $0.0001 per shares and 20,000,000 shares of preferred stock, with a par value of $0.0001 per shares. On August 5, 2020 the company filed the following Amendment to the Capital Stock: The amount of the total Common Stock of the corporation is Hundred Million (100,000,000) shares of Common Stock, par value ($.0001) per shares. The total amount of Preferred Stock of the corporation is Twenty Million (20,000,000) shares, par value ($.0001) per share. The preferences being that there will be various series of Preferred Share, such preferences are more specifically defined as under along with the number of shares allocated to each series: Series “A”: Number of shares allocated are Ten Thousand (10,000) – par value $.0001 per share; one share of this class of Preferred Stock Series “A” will carry voting rights equal to Ten Thousand (10,000) shares of Common Shares; thus the voting rights attributed to all of these 10,000 shares would be equal to One Hundred Million common shares. Series “B”: Number of shares allocated are Five Hundred Thousand (500,000) – par value $.0001 per share; one share of this class of Preferred Stock Series “B” will carry voting rights equal to one share of Common Shares; and are redeemable with 365 days’ notice. Series “C”: Number of shares allocated are Five Hundred Thousand (500,000) – par value $.0001 per share; one share of this class of Preferred Stock Series “C” will carry voting rights equal to one share of Common Shares and could be used to assign corresponding capital in to any subsidiary of Free Flow, Inc. with a view to extend comfort to any lender. Such shares are redeemable upon such lender authorizing the redemption of capital in the respective subsidiary company. Series “D”: Number of shares allocated are Fifteen Million (15,000,000) – par value $.0001 per share; one share of this class of Preferred Stock Series “D” will carry voting rights equal to one share of Common Shares This series of shares could be issued against subscription of any amount as the board of directors and/or majority of the shareholders approve. Series “D” shares could be converted in to common shares as approved by the majority shareholders. Series “E”: Number of shares allocated are Three Million Nine Hundred Ninety Thousand (3,990,000) – par value $.0001 per share; one share of this class of Preferred Stock Series “E” will carry voting rights equal to one share of Common Shares This series of shares could be issued against subscription in cash or kind including but not limited to subscription directly into capital account of any subsidiary for any amount as the board of directors and/or majority of the shareholders approve. Series “E” shareholders could be entitled to a specifically defined profit sharing in a specific project or transaction(s). Series E shares could be redeemable and/or converted in to common shares as agreed between the subscriber(s) and approved by the majority shareholders and/or by the Board of Directors of the Company. The amendment effected herein was authorized by the affirmative vote of the holders of a majority of the outstanding shares entitled to vote thereon at a meeting of the shareholders pursuant to Section 242 of the General Corporation Law of the State of Delaware Pursuant to the resolution of the shareholders meeting held on March 30, 2015 the Company designated 500,000 shares of the preferred authorized shares as preferred shares – Series “B” shares. The preferred shares – Series “B” were assigned the following preferences: a) b) c) d) e) On December 31, 2014 the Company had a Note outstanding in the principal amount of $330,000 plus interest payable to GS Pharmaceuticals, Inc. By mutual consent this note and accrued interest was converted to 330,000 preferred shares – Series “B”. On March 31, 2015 an amount of $58,000 was subscribed by Redfield Holdings, Ltd. by cancellation of a Note against the issuance of 9,700 shares of preferred shares – Series “A”. These shares were issued to Redfield Holding, Ltd. thus making a total of entire designated preferred shares – Series “A” shares to Redfield Holdings, Ltd. Each share of preferred shares – Series “A” carries voting rights equal to 10,000 common shares. On September 30, 2017 total preferred shares issued and outstanding are 10,000 Series “A” and 330,000 Series “B”. On April 2, 2019, in a private transaction, the Company accepted a sum of $14,490 against issuance of 21,000 restricted Common shares of the Company. Thus the total common shares issued and outstanding as on September 30, 2019, stood at 26,221,000 On August 17, 2020, the Company completed its Private Placement Memorandum to raise $19.5 million with no minimum, against issuance of 15,000,000 Series “D” shares at a price of $1.30 per share. The memorandum can be accessed on the Company’s website, i.e., www.FreeFlowPLC.com

NOTE 7 - SUBSEQUENT EVENTS

NOTE 7 - SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2024
Notes
NOTE 7 - SUBSEQUENT EVENTS	NOTE 7 – SUBSEQUENT EVENT The Company has evaluated subsequent events through July 31, 2024, the date these financial statements were prepared to be issued and noted no material subsequent events for disclosure.

NOTE 2 - SUMMARY OF SIGNIFICA_2

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: BASIS OF PRESENTATION (Policies)	6 Months Ended
	Jun. 30, 2024
Policies
BASIS OF PRESENTATION	Basis of presentation The unaudited consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States (“GAAP”) and include all the adjustments necessary for the fair presentation of the Company’s financial position for the periods presented. These condensed consolidated financial statements should be read in conjunction with the financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for 2023 (“2023 Form 10-K”) as filled with SEC on April 01, 2024.

NOTE 2 - SUMMARY OF SIGNIFICA_3

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: USE OF ESTIMATES (Policies)	6 Months Ended
	Jun. 30, 2024
Policies
USE OF ESTIMATES	Use of Estimates In preparing the consolidated financial statements in conformity with U.S GAAP, management makes estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of reported amounts of revenues and expenses during the reporting period. Significant estimates and assumptions made by management include but are not limited to, revenue recognition, the allowance for bad debts, income taxes, and unrecognized tax benefits. Actual results could differ from those estimates.

NOTE 2 - SUMMARY OF SIGNIFICA_4

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Recent Accounting Standards Not Yet Adopted (Policies)	6 Months Ended
	Jun. 30, 2024
Policies
Recent Accounting Standards Not Yet Adopted	Recent Accounting Standards Not Yet Adopted In December 2023 the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosure, which expands the disclosures required for income taxes, primarily through changes to the rate reconciliation and income taxes paid information. The ASU is effective for fiscal years beginning after December 15, 2024, with early adaptation permitted. The amendment should be applied on a prospective basis while retrospective application is permitted. The Company is currently evaluating the effect of this pronouncement on its disclosures.

NOTE 2 - SUMMARY OF SIGNIFICA_5

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: CASH AND CASH EQUIVALENTS (Policies)	6 Months Ended
	Jun. 30, 2024
Policies
CASH AND CASH EQUIVALENTS	Cash and cash Equivalents Cash and cash equivalents are on deposit with financial institutions without any restrictions. The Company maintains its cash with high-quality financial institutions.

NOTE 2 - SUMMARY OF SIGNIFICA_6

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: PROPERTY AND EQUIPMENT (Policies)	6 Months Ended
	Jun. 30, 2024
Policies
PROPERTY AND EQUIPMENT	Property and Equipment, net Property and equipment are stated at cost less accumulated depreciation impairment. Depreciation of property, plant, and equipment is calculated on the straight-line method over the estimated useful lives as follows:

NOTE 4 - INCORPORATION OF SUB_2

NOTE 4 - INCORPORATION OF SUBSIDIARY (Details)	1 Months Ended
	Feb. 28, 2015 USD ($)
Promedaff, Inc.
Payments to Acquire Businesses, Gross	$ 2,000,000

NOTE 5 - NOTE PAYABLE, RELATE_2

NOTE 5 - NOTE PAYABLE, RELATED PARTY (Details)	Dec. 31, 2022 USD ($)
Redfield Holdings Ltd
Notes Payable, Related Parties	$ 9,634

NOTE 6 - CAPITAL STOCK (Details

NOTE 6 - CAPITAL STOCK (Details) - USD ($)			1 Months Ended	6 Months Ended
	Apr. 02, 2019	Dec. 31, 2014	Mar. 31, 2015	Jun. 30, 2024	Dec. 31, 2023	Sep. 30, 2019	Sep. 30, 2017
Common Stock, Shares Authorized				100,000,000	100,000,000
Common Stock, Par or Stated Value Per Share				$ 0.0001	$ 0.0001
Proceeds from issuance of restricted shares	$ 14,490
Restricted common stock issued	21,000
Common Stock, Shares, Issued				25,926,900	25,876,900	26,221,000
Description of Private Placement Memorandum				On August 17, 2020, the Company completed its Private Placement Memorandum to raise $19.5 million with no minimum, against issuance of 15,000,000 Series “D” shares at a price of $1.30 per share. The memorandum can be accessed on the Company’s website, i.e., www.FreeFlowPLC.com
Redfield Holdings Ltd
Preferred Stock, Voting Rights			Each share of preferred shares – Series “A” carries voting rights equal to 10,000 common shares
Convertible Notes Payable | Redfield Holdings Ltd
Amount Subscribed By Related Party Against Cancellation Of Note			$ 58,000
GS Pharmaceuticals, Inc.
Principal amount of note outstanding		$ 330,000
Preferred Class A
Preferred Stock, Shares Authorized				20,000,000	20,000,000
Preferred Stock, Par or Stated Value Per Share				$ 0.0001	$ 0.0001
Series B Preferred Stock
Redeemable Preferred Stock, Shares Issued				330,000	0		330,000
Redeemable Preferred Stock, Shares Outstanding				330,000	0		330,000
Series B Preferred Stock | GS Pharmaceuticals, Inc.
Preferred shares issued upon conversion of debt		330,000
Series A Preferred Stock
Redeemable Preferred Stock, Shares Issued							10,000
Redeemable Preferred Stock, Shares Outstanding							10,000