China De Xiao Quan Care (CDXQ) 10-K/A 11 Sep 23 2022 FY Annual report (amended) Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2022	Jun. 30, 2023	Apr. 17, 2023
Cover [Abstract]
Document Type	10-K/A
Amendment Flag	true
Amendment Description	to add additional information, especially to Item IA
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2022
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--12-31
Entity File Number	333-182761
Entity Registrant Name	CHINA DE XIAO QUAN CARE GROUP CO., LTD
Entity Central Index Key	0001552979
Entity Tax Identification Number	38-3870905
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	42 Mott Street
Entity Address, Address Line Two	4th Floor
Entity Address, City or Town	New York
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	10013
Country Region	86
City Area Code	1370
Local Phone Number	164788
Title of 12(b) Security	Common Stock
Trading Symbol	CDXQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float		$ 200,000
Entity Common Stock, Shares Outstanding			30,000,000
Auditor Name	Simon & Edward, LLP
Auditor Location	Rowland Heights, CA
Auditor Firm ID	2485

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Assets
Cash and cash equivalents	$ 0	$ 0
Total current assets	0	0
TOTAL ASSETS	0	0
LIABILITIES AND STOCKHOLDERS' DEFICIT
Payables and accrued interests	1,340,344	1,877,602
Notes payable in default	590,000	1,190,000
Total current liabilities	1,930,344	3,067,602
TOTAL LIABILITIES	1,930,344	3,067,602
STOCKHOLDERS' DEFICIT
Common stock, $0.0001 par value; 100 million shares authorized, 30,000,000 issued and outstanding at Dec. 31, 2022 and 2021	3,000	3,000
Convertible Series A Preferred Stock, $0.0001 par value; 1,000,000 shares designated, 500,000 issued and outstanding at Dec. 31, 2022 and 2021	50	50
Additional paid in capital	200,200	200,200
Accumulated deficit	(2,133,594)	(3,270,852)
TOTAL STOCKHOLDERS' DEFICIT	(1,930,344)	(3,067,602)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 0	$ 0

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
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	30,000,000	30,000,000
Common Stock, Shares, Outstanding	30,000,000	30,000,000
Preferred Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Preferred Stock, Shares Authorized	1,000,000	1,000,000
Preferred Stock, Shares Issued	500,000	500,000
Preferred Stock, Shares Outstanding	500,000	500,000

STATEMENTS OF OPERATIONS

STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
OTHER INCOME/(EXPENSE)
Interest expense	$ (280,950)	$ (280,950)
Compensation expense	0	(90,000)
Gain on debt forgiveness	1,418,208	0
Total other income (expense), net	1,137,258	(370,950)
Net Profit (loss)	$ 1,137,258	$ (370,950)
Earnings per share - basic	$ 0.04	$ (0.01)
Earnings per share - diluted	$ 0	$ 0
Weighted average number of common shares – basic	30,000,000	30,000,000
Weighted average number of common shares – dilutive	530,000,000	530,000,000

STATEMENTS OF CHANGES IN STOCKH

STATEMENTS OF CHANGES IN STOCKHOLDERS' DEFICIT - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 31, 2020		$ 3,000	$ 110,250	$ (2,899,902)	$ (2,786,652)
Shares, Outstanding, Beginning Balance at Dec. 31, 2020		30,000,000
Issue of Preferred shares	$ 50		89,950		90,000
Issue of Preferred shares, shares	500,000
Net income				(370,950)	(370,950)
Ending balance, value at Dec. 31, 2021	$ 50	$ 3,000	200,200	(3,270,852)	(3,067,602)
Shares, Outstanding, Ending Balance at Dec. 31, 2021	500,000	30,000,000
Net income				1,137,258	1,137,258
Ending balance, value at Dec. 31, 2022	$ 50	$ 3,000	$ 200,200	$ (2,133,594)	$ (1,930,344)
Shares, Outstanding, Ending Balance at Dec. 31, 2022	500,000	30,000,000

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES
Net income (loss)	$ 1,137,258	$ (370,950)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Compensation expenses for convertible Series A Preferred Stock	0	90,000
Gain on debt forgiveness	(1,418,208)	0
Changes in operating assets and liabilities:
Payables and accrued interests	280,950	280,950
Cash used in operating activities	0	0
Net change in cash	0	0
Cash, beginning of period	0	0
Cash, end of period	0	0
Supplemental Cash Flow Information:
Cash paid for interest	0	0
Cash paid for income taxes	$ 0	$ 0

ORGANIZATION AND DESCRIPTION OF

ORGANIZATION AND DESCRIPTION OF BUSINESS	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND DESCRIPTION OF BUSINESS	NOTE 1 – ORGANIZATION AND DESCRIPTION OF BUSINESS China Dexiaoquan Care Group Co., Ltd. (“CDXQ” or the “Company”) was incorporated as GankIt Corporation in the state of Nevada on March 8, 2012, with a fiscal year end of May 31, which was subsequently changed to December 31 by unanimous consent of Directors in 2019. Until May 12, 2014, we were an e-commerce business focused on selling a diverse set of products through a website that could either be won through a bidding process or purchased at a discount to the suggested retail price. On May 12, 2014, Riverview Heights, LLC purchased 20,000,000 shares of common stock of the 30,000,000 total issued and outstanding shares common stock of Company, thus becoming the Majority Shareholder (hereafter the “Majority Shareholder”). On January 20, 2021, Bridgeview Capital Partners, LLC as the custodian received 500,000 shares of Convertible Preferred Series A Stock of the 500,000 total issued and outstanding Convertible Preferred Series A Stock of the Company as for services rendered and debts paid by the Custodian. On February 3,2021, Bridgeview Capital Partners, LLC and Mr. Chongyi Yang reached agreement to sell 500,000 On September, 2022, the Company changed the name as China Dexiaoquan Care Group Co., Ltd. and the code from NHLE to CDXQ correspondingly. The Company is focused on from the development, branding and distribution of non-flame smoking devices to the development, sales and service of computer software, network software; elder care services, development, and management, and related commodity sales etc. The Company is not actively trading during the current reporting period.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying financial statements of China Dexiaoquan Care Group Co., Ltd. (“CDXQ” or the “Company”) have been prepared in accordance with accounting principles generally accepted in the United States of America. Use of estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. These estimates and assumptions are based on the Company’s historical results as well as management’s future expectations. Actual results could differ from those estimates. Fair value of financial instruments The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America (U.S. GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below: Level 1: Quoted market prices available in active markets for identical assets or liabilities as of the reporting date. Level 2: Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date. Level 3: Pricing inputs that are generally unobservable inputs and not corroborated by market data. The carrying amount of the Company’s financial assets and liabilities, such as accounts payable and accrued expenses approximate their fair value because of the short maturity of those instruments. Income taxes The Company follow ASC 740-10-30, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred tax assets and liabilities are based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the fiscal year in which the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the fiscal years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the Statements of Income in the period that includes the enactment date. On December 22, 2017, the President of the United States signed into law the Tax Reform Act. The Tax Reform Act permanently reduces the U.S. corporate income tax rate from a maximum of 35 21 Earnings per share Net income (loss) per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially outstanding shares of common stock during the period. The weighted average number of common shares outstanding and potentially outstanding common shares assumes that the Company incorporated as of the beginning of the first period presented. For the years ended December 31, 2022 and 2021, there are 30,000,000 500,000,000 1,000 However, these shares have not been considered in the weighted average share calculation as their inclusion would be anti-dilutive due to the net loss position for the years then ended. Related parties A party is considered to be related to the Company if the party directly or indirectly or through one or more intermediaries, controls, is controlled by, or is under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. A party which can significantly influence the management or operating policies of the transacting parties or if it has an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests is also a related party. Recently issued accounting pronouncements The Company has implemented all new accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company 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.

GOING CONCERN

GOING CONCERN	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	NOTE 3 – GOING CONCERN The Company’s financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern that contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has yet established any source of revenue to cover its operating costs and has an accumulated deficit of $ 2,133,594 In addition to operational expenses, as the Company executes its business plan, it is incurring expenses related to complying with its public reporting requirements. In order to finance these expenditures, the Company has raised capital in the form of debt, which will have to be repaid, as discussed in detail below. The Company has depended on loans from private investors and outside investors for most of its operating capital. The Company will need to raise capital in the next twelve months in order to remain in business. Management anticipates that significant dilution will occur as a result of any future sales of the Company’s common stock and this will reduce the value of its outstanding shares. The Company cannot project the future level of dilution that will be experienced by investors as a result of its future financings, but it will significantly affect the value of its shares. The accompanying financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classifications of liabilities that may result from the possible inability of the Company to continue as a going concern.

PAYABLES AND ACCRUED INTERESTS

PAYABLES AND ACCRUED INTERESTS	12 Months Ended
	Dec. 31, 2022
Payables and Accruals [Abstract]
PAYABLES AND ACCRUED INTERESTS	NOTE 4 – PAYABLES AND ACCRUED INTERESTS Schedule of payables As of December 31, 2022 2021 Other payables $ 489,044 $ 489,044 Accrued Interests 851,300 1,388,558 Total $ 1,340,344 $ 1,877,602

NOTES PAYABLE

NOTES PAYABLE	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
NOTES PAYABLE	NOTE 5 – NOTES PAYABLE During 2013 - 2016 the Company borrowed an aggregate amount of $1,240,000 through 24 promissory notes maturing various within 2015 to 2018. As at December 31, 2022 and 2021, there were 23 promissory notes with an aggregated amount of $ 1,190,000 Schedule of notes payable December 31, Notes Payable 2022 2021 Issue Date Maturity Date Nominal Amount Interest Rate Interest rate in default Interest Accrued June 2, 2016 June 2, 2018 $ 10,000.00 15 24 $ 13,250 10,850 June 17, 2015 June 17, 2018 20,000.00 15 24 26,425 21,625 August 16, 2016 August 16, 2018 50,000.00 15 24 65,313 53,313 November 30, 2016 November 30, 2018 25,000.00 15 24 32,000 26,000 April 5, 2013 December 31, 2015 50,000.00 15 15 45,625 38,125 June 21, 2013 December 31, 2015 150,000.00 15 18 164,250 137,250 November 17, 2013 May 31, 2016 400,000.00 15 25 608,333 508,333 November 17, 2013 April 12, 2017 400,000.00 15 25 593,333 493,333 July 31, 2015 July 31, 2017 50,000.00 15 25 72,708 60,208 April 27, 2016 April 27, 2018 35,000.00 15 25 48,271 39,521 Total $ 1,190,000.00 $ 1,669,508 1,388,558 Notes & Interest accrued forgiven (600,000.00 ) (818,208 ) Balances as of December 31, 2022 $ 590,000.00 $ 851,300 For debts in default taken out in Nevada, the statutes of limitations on debt collection for written contracts are 6 years. The Company engages an attorney, who issued an opinion of debt forgiveness on April 13, 2023 to clear out the debts in default more than six years in accordance with the law of State of Nevada above. Based on the attorney letter, for all the notes payable in default for more than 6 years as of December 31, 2022 and subsequent as of April 12, 2023, the Company recognized gain on debt forgiveness totaling $ 1,418,208 1,004,444 590,000 1,190,000 851,300 1,388,558 Weighted average interest rate of default was 12.0%-25.0% for the years ended December 31, 2022 and 2021. The Company accrued interest expenses of $ 280,950 280,950

COMMON STOCK AND PREFERRED STOC

COMMON STOCK AND PREFERRED STOCK	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
COMMON STOCK AND PREFERRED STOCK	NOTE 6 – COMMON STOCK AND PREFERRED STOCK The Company has 100,000,000 0.0001 30,000,000 3,000 110,250 The Company has designated 1,000,000 0.0001 500,000 50 89,950 Each share of the Convertible Series A Preferred Stock shall be converted into 1,000

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 7 – INCOME TAXES Deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carry forwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. The Company has evaluated Staff Accounting Bulletin No. 118 regarding the impact of the decreased tax rates of the Tax Cuts & Jobs Act. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. The U.S. federal income tax rate of 21% is being used due to the new tax law recently enacted. Deferred income taxes reflect the tax consequences on future years of differences between the tax bases. Net operating loss carry-forwards and tax benefits arising therefore are as follows: Schedule of deferred tax assets Deferred tax assets 2022 2021 Net operating loss ("NOL") brought forward $ 3,270,852 $ 2,899,902 Net (profit) loss for the period / year (1,137,258 ) 370,950 NOL carried forward 2,133,594 3,270,852 Tax benefit from NOL carried forward 448,055 686,879 Valuation allowance (448,055 ) (686,879 ) Deferred tax assets $ – $ –

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 8 – COMMITMENTS AND CONTINGENCIES As at the end of the reporting period, the company has no commitments and contingencies to disclose.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 9 – SUBSEQUENT EVENTS The Company has evaluated subsequent events through the date the financial statements were issued and filed with the Securities and Exchange Commission. Based on our evaluation, no other event has occurred requiring adjustment or disclosure, except the following: On March 15, 2023, there was a change in control. Chongyi Yang sold the control block of Preferred A Stock to the persons as follows: Chunsheng Qin purchased 475,000 shares Yangtenglie Quin purchased 15,000 shares Fugui Xie purchased 10,000 shares The purchase price was $285,000 and Chunsheng Qin became the majority shareholder of CDXQ. On March 27, 2023, China De Xiao Quan Care Group Co., Ltd (“CDXQ”) entered into a Non-Binding Letter of Intent (the “LOI”) in which the Company would acquire all of the issued and outstanding securities of China Care Holding Group Inc, a Cayman corporation (“China Care”). The LOI contemplates the acquisition of China Care, by CDXQ. China Care, which owns and operates Jiangsu De Xiao Quan Technology Group, a pioneer in elderly caring industry, combining new generation of cloud intelligence with human-focused management. The company has self-developed an intelligent caring system based on big data analysis and artificial intelligence, strengthening better care and tracking management for the elderly. The LOI was entered into following arm’s length negotiations. The LOI proposes that CDXQ would acquire 51% of the issued and outstanding stock of China Care in exchange for the newly issued CDXQ stock issuance to the shareholders of 70 million shares of newly issued unregistered shares of common stock, par value $0.0001 per share, with no expiration date on the conversion. Completion of the transaction is subject to, among other matters, the completion of due diligence, the negotiation of a definitive agreement providing for the transaction and employment agreements, satisfaction of the conditions negotiated therein and approval of the transaction by CDXQ’s board of directors, and all applicable state and federal law. No assurance can be given that the parties will be able to negotiate and execute a definitive agreement or that the transactions herein contemplated will close. CDXQ will file notice of such agreement with the Securities and Exchange Commission on form 8-K when and if any such agreement is reached. On March 31, 2023, Chongyi Yang resigned his position of officer and director and appointed Chunsheng Qin as President, CEO, Treasurer, Secretary and Director.

IMPACT OF THE COVID-19 PANDEMIC

IMPACT OF THE COVID-19 PANDEMIC	12 Months Ended
	Dec. 31, 2022
Impact Of Covid-19 Pandemic
IMPACT OF THE COVID-19 PANDEMIC	NOTE 10 – IMPACT OF THE COVID-19 PANDEMIC As the Company is not actively trading in the current reporting period, there is no impact of the COVID-19 pandemic on financial statements as at and for the year ended December 31, 2022.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying financial statements of China Dexiaoquan Care Group Co., Ltd. (“CDXQ” or the “Company”) have been prepared in accordance with accounting principles generally accepted in the United States of America.
Use of estimates	Use of estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. These estimates and assumptions are based on the Company’s historical results as well as management’s future expectations. Actual results could differ from those estimates.
Fair value of financial instruments	Fair value of financial instruments The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America (U.S. GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below: Level 1: Quoted market prices available in active markets for identical assets or liabilities as of the reporting date. Level 2: Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date. Level 3: Pricing inputs that are generally unobservable inputs and not corroborated by market data. The carrying amount of the Company’s financial assets and liabilities, such as accounts payable and accrued expenses approximate their fair value because of the short maturity of those instruments.
Income taxes	Income taxes The Company follow ASC 740-10-30, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred tax assets and liabilities are based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the fiscal year in which the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the fiscal years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the Statements of Income in the period that includes the enactment date. On December 22, 2017, the President of the United States signed into law the Tax Reform Act. The Tax Reform Act permanently reduces the U.S. corporate income tax rate from a maximum of 35 21
Earnings per share	Earnings per share Net income (loss) per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially outstanding shares of common stock during the period. The weighted average number of common shares outstanding and potentially outstanding common shares assumes that the Company incorporated as of the beginning of the first period presented. For the years ended December 31, 2022 and 2021, there are 30,000,000 500,000,000 1,000 However, these shares have not been considered in the weighted average share calculation as their inclusion would be anti-dilutive due to the net loss position for the years then ended.
Related parties	Related parties A party is considered to be related to the Company if the party directly or indirectly or through one or more intermediaries, controls, is controlled by, or is under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. A party which can significantly influence the management or operating policies of the transacting parties or if it has an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests is also a related party.
Recently issued accounting pronouncements	Recently issued accounting pronouncements The Company has implemented all new accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company 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.

PAYABLES AND ACCRUED INTERESTS

PAYABLES AND ACCRUED INTERESTS (Tables)	12 Months Ended
	Dec. 31, 2022
Payables and Accruals [Abstract]
Schedule of payables	Schedule of payables As of December 31, 2022 2021 Other payables $ 489,044 $ 489,044 Accrued Interests 851,300 1,388,558 Total $ 1,340,344 $ 1,877,602

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Schedule of notes payable	Schedule of notes payable December 31, Notes Payable 2022 2021 Issue Date Maturity Date Nominal Amount Interest Rate Interest rate in default Interest Accrued June 2, 2016 June 2, 2018 $ 10,000.00 15 24 $ 13,250 10,850 June 17, 2015 June 17, 2018 20,000.00 15 24 26,425 21,625 August 16, 2016 August 16, 2018 50,000.00 15 24 65,313 53,313 November 30, 2016 November 30, 2018 25,000.00 15 24 32,000 26,000 April 5, 2013 December 31, 2015 50,000.00 15 15 45,625 38,125 June 21, 2013 December 31, 2015 150,000.00 15 18 164,250 137,250 November 17, 2013 May 31, 2016 400,000.00 15 25 608,333 508,333 November 17, 2013 April 12, 2017 400,000.00 15 25 593,333 493,333 July 31, 2015 July 31, 2017 50,000.00 15 25 72,708 60,208 April 27, 2016 April 27, 2018 35,000.00 15 25 48,271 39,521 Total $ 1,190,000.00 $ 1,669,508 1,388,558 Notes & Interest accrued forgiven (600,000.00 ) (818,208 ) Balances as of December 31, 2022 $ 590,000.00 $ 851,300

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Schedule of deferred tax assets	Schedule of deferred tax assets Deferred tax assets 2022 2021 Net operating loss ("NOL") brought forward $ 3,270,852 $ 2,899,902 Net (profit) loss for the period / year (1,137,258 ) 370,950 NOL carried forward 2,133,594 3,270,852 Tax benefit from NOL carried forward 448,055 686,879 Valuation allowance (448,055 ) (686,879 ) Deferred tax assets $ – $ –

ORGANIZATION AND DESCRIPTION _2

ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Narrative)	Feb. 03, 2021 shares
Convertible Preferred Series A Stock [Member]
Sale of stock, shares	500,000

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - shares	1 Months Ended	12 Months Ended
	Dec. 22, 2017	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Common Stock, Shares, Outstanding		30,000,000	30,000,000
Antidilutive shares		500,000,000	500,000,000
Common Stock [Member]
Property, Plant and Equipment [Line Items]
Number of shares converted		1,000
Maximum [Member]
Property, Plant and Equipment [Line Items]
Corporate income tax rate	35%
Minimum [Member]
Property, Plant and Equipment [Line Items]
Corporate income tax rate	21%

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ 2,133,594	$ 3,270,852

PAYABLES AND ACCRUED INTEREST_2

PAYABLES AND ACCRUED INTERESTS (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Payables and Accruals [Abstract]
Other payables	$ 489,044	$ 489,044
Accrued Interests	851,300	1,388,558
Total	$ 1,340,344	$ 1,877,602

NOTES PAYABLE (Details)

NOTES PAYABLE (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Short-Term Debt [Line Items]
Notes payable nominal amount	$ 590,000
Interest accrued balance	851,300	$ 1,388,558
Notes payable forgiven	(600,000)
Interest accrued forgiven	$ (818,208)
Notes Payable [Member]
Short-Term Debt [Line Items]
Issue date	Jun. 02, 2016
Maturity date	Jun. 02, 2018
Notes payable nominal amount	$ 10,000
Interest rate	15%
Interest rate in default	24%
Interest accrued balance	$ 13,250	10,850
Notes Payable 1 [Member]
Short-Term Debt [Line Items]
Issue date	Jun. 17, 2015
Maturity date	Jun. 17, 2018
Notes payable nominal amount	$ 20,000
Interest rate	15%
Interest rate in default	24%
Interest accrued balance	$ 26,425	21,625
Notes Payable 2 [Member]
Short-Term Debt [Line Items]
Issue date	Aug. 16, 2016
Maturity date	Aug. 16, 2018
Notes payable nominal amount	$ 50,000
Interest rate	15%
Interest rate in default	24%
Interest accrued balance	$ 65,313	53,313
Notes Payable 3 [Member]
Short-Term Debt [Line Items]
Issue date	Nov. 30, 2016
Maturity date	Nov. 30, 2018
Notes payable nominal amount	$ 25,000
Interest rate	15%
Interest rate in default	24%
Interest accrued balance	$ 32,000	26,000
Notes Payable 4 [Member]
Short-Term Debt [Line Items]
Issue date	Apr. 05, 2013
Maturity date	Dec. 31, 2015
Notes payable nominal amount	$ 50,000
Interest rate	15%
Interest rate in default	15%
Interest accrued balance	$ 45,625	38,125
Notes Payable 5 [Member]
Short-Term Debt [Line Items]
Issue date	Jun. 21, 2013
Maturity date	Dec. 31, 2015
Notes payable nominal amount	$ 150,000
Interest rate	15%
Interest rate in default	18%
Interest accrued balance	$ 164,250	137,250
Notes Payable 6 [Member]
Short-Term Debt [Line Items]
Issue date	Nov. 17, 2013
Maturity date	May 31, 2016
Notes payable nominal amount	$ 400,000
Interest rate	15%
Interest rate in default	25%
Interest accrued balance	$ 608,333	508,333
Notes Payable 7 [Member]
Short-Term Debt [Line Items]
Issue date	Nov. 17, 2013
Maturity date	Apr. 12, 2017
Notes payable nominal amount	$ 400,000
Interest rate	15%
Interest rate in default	25%
Interest accrued balance	$ 593,333	493,333
Notes Payable 8 [Member]
Short-Term Debt [Line Items]
Issue date	Jul. 31, 2015
Maturity date	Jul. 31, 2017
Notes payable nominal amount	$ 50,000
Interest rate	15%
Interest rate in default	25%
Interest accrued balance	$ 72,708	60,208
Notes Payable 9 [Member]
Short-Term Debt [Line Items]
Issue date	Apr. 27, 2016
Maturity date	Apr. 27, 2018
Notes payable nominal amount	$ 35,000
Interest rate	15%
Interest rate in default	25%
Interest accrued balance	$ 48,271	39,521
Total Notes Payable [Member]
Short-Term Debt [Line Items]
Notes payable nominal amount	1,190,000
Interest accrued balance	$ 1,669,508	$ 1,388,558

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Debt Disclosure [Abstract]
Debt Instrument, Debt Default, Amount	$ 1,190,000
Gain on debt forgiveness	1,418,208	$ 1,004,444
Notes payable	590,000	1,190,000
Accrued interest outstanding	851,300	1,388,558
Accrued interest expense	$ 280,950	$ 280,950

COMMON STOCK AND PREFERRED ST_2

COMMON STOCK AND PREFERRED STOCK (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Class of Stock [Line Items]
Shares authorized	100,000,000	100,000,000
Par value	$ 0.0001	$ 0.0001
Common Stock, Shares, Issued	30,000,000	30,000,000
Common Stock, Shares, Outstanding	30,000,000	30,000,000
Common stock value	$ 3,000	$ 3,000
Share premium value	$ 110,250	$ 110,250
Preferred stcok shares authorized	1,000,000	1,000,000
Preferred stock par value	$ 0.0001	$ 0.0001
Preferred stock shares issued	500,000	500,000
Preferred stock value	$ 50	$ 50
Common Stock [Member]
Class of Stock [Line Items]
Number of shares converted	1,000
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stcok shares authorized	1,000,000
Preferred stock par value	$ 0.0001
Preferred stock shares issued	500,000
Preferred stock value	$ 50
Preferred stock share premium	$ 89,950

INCOME TAXES (Details - Deferre

INCOME TAXES (Details - Deferred taxes) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Net operating loss (NOL) brought forward	$ 3,270,852	$ 2,899,902
Net (profit) loss for the period / year	(1,137,258)	370,950
NOL carried forward	2,133,594	3,270,852
Tax benefit from NOL carried forward	448,055	686,879
Valuation allowance	(448,055)	(686,879)
Deferred tax assets	$ 0	$ 0