Regen BioPharma (RGBP) 10-K 20 Nov 23 2023 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Sep. 30, 2023	Nov. 06, 2023	Mar. 31, 2023
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2023
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--09-30
Entity File Number	333-191725
Entity Registrant Name	REGEN BIOPHARMA, INC.
Entity Central Index Key	0001589150
Entity Tax Identification Number	45-5192997
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	4700 Spring Street
Entity Address, Address Line Two	Suite 304
Entity Address, City or Town	La Mesa
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	91942
City Area Code	619
Local Phone Number	722 5505
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	No
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 6,592,681
Entity Common Stock, Shares Outstanding		3,558,861
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction Flag	false
Auditor Name	BF Borgers CPA PC
Auditor Firm ID	5041
Auditor Location	Lakewood, CO

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Sep. 30, 2023	Sep. 30, 2022
CURRENT ASSETS
Cash	$ 121,037	$ 51,204
Accounts Receivable, Related Party	0	254,273
Note Receivable, Related Party	0	0
Prepaid Expenses	0	20,945
Prepaid Rent	10,000	10,000
Total Current Assets	131,037	336,422
OTHER ASSETS
Investment Securities, Related Party	222,580	222,580
Total Other Assets	222,580	222,580
TOTAL ASSETS	353,617	559,002
Current Liabilities:
Accounts payable	29,674	28,799
Notes Payable	95,710	710
Accrued payroll taxes	4,241	4,241
Accrued Interest	342,588	689,785
Accrued Payroll	1,256,630	1,266,679
Other Accrued Expenses	41,423	41,423
Bank Overdraft	1,000	1,000
Due to Investor	20,000	20,000
Unearned Income	1,591,731	1,718,290
Unearned Income ( Related Party)	15,126	0
Derivative Liability	1,400,000	3,551,793
Convertible Notes Payable Less  unamortized discount	499,880	1,262,340
Convertible Notes Payable, Related Parties Less  unamortized discount	10,000	10,000
Total Current Liabilities	5,308,003	8,595,061
Long Term Liabilities:
Convertible Notes Payable, Related Parties Less  unamortized discount
Notes Payable	149,614	0
Total Long Term Liabilities	149,614	0
Total Liabilities	5,457,617	8,595,061
STOCKHOLDERS' EQUITY (DEFICIT)
Common Stock ($.0001 par value) 500,000,000 shares authorized; 5,800,000,000 authorized and   3,354,866  issued and outstanding as of September 30,2022 and 3,506,366 shares issued and outstanding as of September 30, 2023.	352	503,150
Additional Paid in capital	13,908,141	11,581,499
Contributed Capital	736,326	736,326
Retained Earnings (Deficit)	(19,748,863)	(20,905,369)
Total Stockholders' Equity (Deficit)	(5,104,000)	(8,036,059)
TOTAL LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT)	353,617	559,002
Series A Preferred Stock [Member]
STOCKHOLDERS' EQUITY (DEFICIT)
Preferred stock, value	40	43,929
Series AA Preferred Stock [Member]
STOCKHOLDERS' EQUITY (DEFICIT)
Preferred stock, value	0	5
Series M Preferred Stock [Member]
STOCKHOLDERS' EQUITY (DEFICIT)
Preferred stock, value	3	4,400
Series NC Preferred Stock [Member]
STOCKHOLDERS' EQUITY (DEFICIT)
Preferred stock, value	$ 2	$ 1

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 30, 2023	Sep. 30, 2022
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	5,800,000,000	5,800,000,000
Common stock, shares issued	3,506,366	3,354,866
Common stock, shares outstanding	3,506,366	3,354,866
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	800,000,000	800,000,000
Series A Preferred Stock [Member]
Preferred stock, shares authorized	739,000,000	540,000,000
Preferred stock, shares outstanding	409,551	293,033
Series AA Preferred Stock [Member]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	600,000	600,000
Preferred stock, shares outstanding	34	34
Series M Preferred Stock [Member]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	60,000,000	60,000,000
Preferred stock, shares outstanding	29,338	29,338
Series NC Preferred Stock [Member]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	20,000	20,000
Preferred stock, shares outstanding	15,007	7

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
REVENUES
Revenues	$ 126,560	$ 125,517
Revenues, Related Party	110,000	110,000
TOTAL REVENUES	236,560	235,517
COST AND EXPENSES
Research and Development	212,297	158,138
Research and Development, Related Party	0	117,250
General and Administrative	44,975	28,055
Consulting and Professional Fees	606,237	221,679
Rent	60,000	50,000
Total Costs and Expenses	923,509	575,122
OPERATING INCOME (LOSS)	(686,950)	(339,605)
OTHER INCOME & (EXPENSES)
Interest Income	0	455
Interest Expense	(58,584)	(138,720)
Interest Expense attributable to Amortization of Discount	(864)	(71,067)
Penalties	0	(300,000)
Unrealized Gain ( Loss) on sale of Investment Securities	0	31,433
Gain(Loss) on sale of Investment Securities	0	(1,828)
Gain (Loss) on derecognition of Accounts Payable	0	62,700
Derivative Income (Expense)	2,151,755	3,340,683
Financing Fees	(250,000)	(45,500)
Gain (Loss) on  Extinguishment Convertible Debt	1,150	(95,019)
TOTAL OTHER INCOME (EXPENSE)	1,843,456	2,783,136
NET INCOME (LOSS)	1,156,507	2,443,531
NET INCOME (LOSS) attributable to common shareholders	$ 1,023,508	$ 2,227,034

CONSOLIDATED STATEMENTS OF OP_2

CONSOLIDATED STATEMENTS OF OPERATIONS (Parenthetical) - $ / shares	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Income Statement [Abstract]
EARNINGS (LOSS) PER SHARE, BASIC	$ 0.29	$ 0.7102
EARNINGS (LOSS) PER SHARE, FULLY DILUTED	$ 0.29	$ 0.7102
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING, BASIC	3,536,963	3,135,846
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING, FULLY DILUTED	3,536,963	3,135,846

CONSOLIDATED STATEMENT OF SHARE

CONSOLIDATED STATEMENT OF SHAREHOLDERS' EQUITY (DEFICIT) - USD ($)	Preferred Stock Series A [Member]	Series AA Preferred Stock [Member]	Series NC Preferred Stock [Member]	Common Stock [Member]	Series M Preferred Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Contributed Capital [Member]	Total
Beginning balance, value at Sep. 30, 2021	$ 28	$ 0	$ 0	$ 290	$ 3	$ 9,126,378	$ (23,348,900)	$ 736,326	$ (13,485,877)
Beginning balance, shares at Sep. 30, 2021	288,190	34	7	2,900,914	29,338
Shares issued for Debt				$ 1		99,999			100,000
Shares issued for Debt, shares				6,667
Shares issued for Interest				$ 0		26,662			26,662
Shares issued for Interest, shares				1,777
Shares issued for Debt				$ 1		99,999			100,000
Shares issued for Debt, shares				6,667
Shares issued for Interest				$ 0		38,837			38,837
Shares Issued For Interest, shares				2,589
Shares issued for Debt				$ 0		50,000			50,000
Shares issued for Debt, shares				4,015
Shares issued for Interest				$ 0		19,603			19,603
Shares Issued For Interest, shares				1,574
Shares issued for Debt				$ 1		49,999			50,000
Shares issued for Debt, shares				10,336
Shares issued for Interest				$ 0		18,575			18,575
Shares issued for Interest, shares				3,840
Shares issued for Interest				$ 2		74,998			75,000
Shares issued for Interest, shares				15,504
Shares issued for Debt				$ 1		32,074			32,075
Shares issued for Debt, shares				6,631
Shares issued for Interest				$ 1		24,999			25,000
Shares issued for Interest, shares				5,168
Shares issued for Interest				$ 0		10,356			10,356
Shares issued for Interest, shares				2,141
Shares issued for Debt				$ 0		25,000			25,000
Shares Issued for Debt, shares				667
Shares issued for Interest				$ 0		8,883			8,883
Shares issued for Interest, shares				237
Shares issued for Debt	$ 0					50,000			50,000
Shares Issued for Debt, shares	2,667
Shares issued for Interest	$ 0					23,369			23,369
Shares issued for Interest, shares	1,246
Shares issued for Debt				$ 1		99,999			100,000
Shares Issued for Debt, shares				6,838
Shares issued for Interest				$ 0		39,808			39,808
Shares issued for Interest, shares				2,722
Shares issued for Debt				$ 1		39,999			40,000
Shares Issued for Debt, shares				5,614
Shares issued for Interest				$ 0		14,192			14,192
Shares issued for Interest, shares				1,992
Shares issued for Debt				$ 0		50,000			50,000
Shares Issued for Debt, shares				4,167
Shares issued for Interest				$ 0		19,012			19,012
Shares issued for Interest, shares				1,584
Shares issued for Debt				$ 5		10,959			10,964
Shares Issued for Debt, shares				48,318
Shares issued for Debt				$ 0		25,000			25,000
Shares Issued for Debt, shares				667
Shares issued for Interest				$ 0		11,527			11,527
Shares issued for Interest, shares				307
Shares issued for Debt				$ 0		60,000			60,000
Shares Issued for Debt, shares				1,600
Shares issued for Interest				$ 0		25,440			25,440
Shares issued for Interest, shares				678
Shares issued for Debt	$ 0					25,000			25,000
Shares issued for debt, shares	667
Shares issued for Interest	$ 0					10,625			10,625
Shares issued for Interest, shares	283
Net Income (Loss)							2,644,980		2,644,980
Ending balance, value at Dec. 31, 2021	$ 28	$ 0	$ 0	$ 304	$ 3	10,211,291	(20,703,920)	736,326	(9,755,969)
Ending balance, shares at Dec. 31, 2021	293,053	34	7	3,043,213	29,338
Shares issued for Debt				$ 1		48,419			48,420
Shares issued for Debt, shares				5,861
Shares issued for Interest				$ 0		39,708			39,708
Shares issued for Interest, shares				4,806
Net Income (Loss)							(67,081,589)		(67,081,589)
Ending balance, value at Mar. 31, 2022	$ 28	$ 0		$ 305	$ 3	10,299,418	(87,785,509)	736,326	(76,749,430)
Ending balance, shares at Mar. 31, 2022	293,053	34	7	3,053,879	29,338
Shares issued for Debt				$ 3		218,614			218,617
Shares issued for Debt, shares				26,461
Shares issued for Interest				$ 0		1,701			1,701
Shares issued for Interest, shares				206
Shares issued for Debt				$ 7		550,154			550,161
Shares issued for Debt, shares				66,485
Shares issued for Interest				$ 0		1,500			1,500
Shares Issued For Interest, shares				181
Shares issued for Debt				$ 7		334,793			334,800
Shares issued for Debt, shares				66,667
Shares issued for Debt				$ 7		334,793			334,800
Shares issued for Debt, shares				66,667
Net Income (Loss)							66,958,167		66,958,167
Ending balance, value at Jun. 30, 2022	$ 28	$ 0		$ 328	$ 3	11,740,975	(20,827,342)	736,326	(8,349,684)
Ending balance, shares at Jun. 30, 2022	293,053	34	7	3,280,543	29,338
Shares issued for Debt				$ 3		132,647			132,650
Shares issued for Debt, shares				26,701
Shares issued for Interest				$ 1		32,949			32,950
Shares issued for Interest, shares				6,632
Shares issued for Debt				$ 4		180,548			180,552
Shares issued for Debt, shares				36,343
Shares issued for Expenses				$ 0		45,500			45,500
Shares issued for Expenses, shares				4,667
Net Income (Loss)							(78,027)		(78,027)
Ending balance, value at Sep. 30, 2022	$ 28	$ 0		$ 335	$ 3	12,132,620	(20,905,369)	736,326	(8,036,059)
Ending balance, shares at Sep. 30, 2022	293,053	34	7	3,354,886	29,338
Preferred Shares Issued for Nonemployee Services	$ 1					299,999			300,000
Preferred Shares Issued for Nonemployee Services, shares	6,667
Preferred Shares Issued for Debt	$ 7					761,493			761,500
Preferred Shares Issued for Debt, shares	70,114
Preferred Shares Issued for Interest	$ 4					380,258			380,262
Preferred Shares Issued for Interest, shares	35,012
Common Shares Issued For Interest				$ 1		25,368			25,369
Common Shares Issued For Interest, shares				11,279
Preferred Shares Issued for Nonemployee Services	$ 0					48,372			48,372
Preferred Shares Issued for Nonemployee Services, shares	1,112
Net Income (Loss)							1,635,730		1,635,730
Ending balance, value at Dec. 31, 2022	$ 40	$ 0		$ 337	$ 3	13,648,107	(19,269,640)	736,326	(4,884,827)
Ending balance, shares at Dec. 31, 2022	405,958	34	7	3,366,165	29,338
Common Shares issued pursuant to round up provision March 6,2023 reverse stock split				$ 2		(2)			0
Common Shares issued pursuant to round up provision March 6,2023 reverse stock split, shares				15,201
Preferred Shares issued pursuant to round up provision March 6,2023 reverse stock split
Preferred Shares issued pursuant to round up provision March 6,2023 reverse stock split, shares	3,593
Preferred Shares issued for accrued salaries			$ 2			10,048			10,050
Preferred Shares issued for accrued salaries, shares			15,000
Net Income (Loss)							(54,978)		(54,978)
Ending balance, value at Mar. 31, 2023	$ 40	$ 0	$ 2	$ 339	$ 3	13,658,153	(19,324,617)	736,326	(4,929,755)
Ending balance, shares at Mar. 31, 2023	409,551	34	15,007	3,381,366	29,338
Net Income (Loss)							(99,218)		(99,218)
Ending balance, value at Jun. 30, 2023	$ 40	$ 0	$ 2	$ 339	$ 3	13,658,153	(19,423,836)	736,326	(5,028,973)
Ending balance, shares at Jun. 30, 2023	409,551	34	15,007	3,381,366	29,338
Common shares issued for financing expenses				$ 13		24,998,750			250,000
Common shares issued for financing expenses, shares				125,000
Net Income (Loss)							(32,502,713)		(325,027)
Ending balance, value at Sep. 30, 2023	$ 40	$ 0	$ 2	$ 352	$ 3	$ 13,908,141	$ (19,748,863)	$ 736,326	$ (5,104,000)
Ending balance, shares at Sep. 30, 2023	409,551	34	15,007	3,506,366	29,338

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
CASH FLOWS FROM OPERATING ACTIVITIES
Net Income (loss)	$ 1,156,507	$ 2,443,531
Adjustments to reconcile net Income to net cash
Common Stock issued for Expenses	250,000	45,500
Preferred Stock issued as compensation	348,372
Increase (Decrease) in Interest expense attributable to amortization of Discount	864	71,067
Increase (Decrease) in Accounts Payable	875	(62,705)
(Increase) Decrease in Accounts Receivable	254,272	(41,082)
Increase (Decrease) in accrued Expenses	58,583	109,747
(Increase) Decrease in Prepaid Expenses	20,947	17,199
Increase(Decrease) in Contributed Capital
Increase ( Decrease)  in Derivative Expense	(2,151,755)	(3,340,683)
Increase ( Decrease) in Unearned Income	(111,433)	(125,517)
Increase ( Decrease) in Penalties		300,000
(Increase( Decrease in Notes Receivable		5,396
(Increase( Decrease in Accrued Interest Receivable		230
Securities accepted as compensation
(Gain) Loss  on forgiveness of Debt	(1,150)
Increase (Decrease) in Loss on Sale of Investment Securities		1,828
Unrealized Loss(Gain) on Investment Securities		(31,433)
Net Cash Provided by (Used in) Operating Activities	(173,917)	(606,921)
Cash Flows from Investment Activities
Increase(Decrease) in Sale of Investment Securities		25,000
Net Cash Provided By Investment Activities		25,000
CASH FLOWS FROM FINANCING ACTIVITIES
Increase (Decrease) in Convertible Notes Payable		(94,535)
Increase (Decrease) in  Notes Payable	243,750	499
Net Cash Provided by (Used in) Financing Activities	243,750	(94,036)
Net Increase (Decrease) in Cash	69,833	(675,957)
Cash at Beginning of Period	51,204	727,162
Cash at End of Period	121,037	51,204
Supplemental Disclosure of Noncash investing and financing activities:
Common shares Issued for Debt		2,510,964
Preferred Shares Issued for Debt	761,500	75,000
Cash Paid for Interest		27,473
Common shares Issued for Interest	25,369	342,329
Preferred Shares issued for Interest	$ 380,262	$ 33,994

ORGANIZATION AND SUMMARY OF SIG

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 1. ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The Company was organized April 24, 2012 under the laws of the State of Nevada The Company intends to engage primarily in the development of regenerative medical applications which we intend to license from other entities up to the point of successful completion of Phase I and or Phase II clinical trials after which we would either attempt to sell or license those developed applications or, alternatively, advance the application further to Phase III clinical trials. The Company is currently engaged in actively identifying small molecules that inhibit or express NR2F6 leading to immune cell activation for oncology applications and immune cell suppression for autoimmune disease. The Company is in the early stages of development of its proposed products and therapies. The Company will be required to obtain approval from the FDA in order to market any of The Company’s products or therapies. No approval has been granted by the FDA for the marketing and sale of any of the Company’s products and therapies and no assurance may be given that any of the Company’s products or therapies will be granted such approval. The Company’s current plans include the development of regenerative medical applications up to the point of successful completion of Phase I and/ or Phase II clinical trials after which the Company would either attempt to sell or license those developed applications or, alternatively, advance the application further to Phase III clinical trials. The Company can provide no assurance that the Company will be able to sell or license any product or that, if such product is sold or licensed, such sale or license will be on terms favorable to the Company. A. BASIS OF ACCOUNTING The financial statements have been prepared using the basis of accounting generally accepted in the United States of America. Under this basis of accounting, revenues are recorded as earned and expenses are recorded at the time liabilities are incurred. The Company has adopted a September 30 year-end. B. PRINCIPLES OF CONSOLIDATION The consolidated financial statements include the accounts of KCL Therapeutics, Inc., a Nevada corporation and wholly owned subsidiary of Regen. Significant inter-company transactions have been eliminated. The Company analyzes the conversion feature of Convertible Notes for derivative accounting consideration under ASC 815-15 “Derivatives and Hedging. ASC 815-15 requires that the conversion features are bifurcated and separately accounted for as an embedded derivative contained in the Company’s convertible debt. The embedded derivative is carried on the balance sheet at fair value. Any unrealized change in fair value, as determined at each measurement period, is recorded as a component of the income statement and the associated carrying amount on the balance sheet is adjusted by the change. The Company values the embedded derivative using the Black-Scholes pricing model. The Black Scholes pricing model used to determine the Derivative Liability on convertible notes issued by the Company in which an embedded derivative is recognized as of September 30, 2023 utilized the following inputs: Schedule of Derivative liability Risk Free Interest Rate 5.29 % Expected Term ( 2.78 3.21 Expected Volatility 920.38 % Expected Dividends H. INCOME TAXES The Company accounts for income taxes using the liability method prescribed by ASC 740, “Income Taxes.” Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect in the year in which the differences are expected to reverse. The Company records a valuation allowance to offset deferred tax assets if based on the weight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is recognized as income or loss in the period that includes the enactment date. The Company applied the provisions of ASC 740-10-50, “Accounting For Uncertainty In Income Taxes”, which provides clarification related to the process associated with accounting for uncertain tax positions recognized in our financial statements. Audit periods remain open for review until the statute of limitations has passed. The completion of review or the expiration of the statute of limitations for a given audit period could result in an adjustment to the Company’s liability for income taxes. Any such adjustment could be material to the Company’s results of operations for any given quarterly or annual period based, in part, upon the results of operations for the given period. As of June 30, 2023 the Company had no uncertain tax positions, and will continue to evaluate for uncertain positions in the future. The Company generated a deferred tax credit through net operating loss carry forward. However, a valuation allowance of 100 Interest and penalties on tax deficiencies recognized in accordance with ACS accounting standards are classified as income taxes in accordance with ASC Topic 740-10-50-19. I. BASIC EARNINGS (LOSS) PER SHARE The Financial Accounting Standards Board (FASB) issued Accounting Standards Codification (ASC) 260, “Earnings Per Share”, which specifies the computation, presentation and disclosure requirements for earnings (loss) per share for entities with publicly held common stock. ASC 260 requires the presentation of basic earnings (loss) per share and diluted earnings (loss) per share. The Company has adopted the provisions of ASC 260 effective from inception. Basic net loss per share amounts is computed by dividing the net income by the weighted average number of common shares outstanding. ADVERTISING Costs associated with advertising are charged to expense as incurred. Advertising expenses were $ 0 K. NOTES RECEIVABLE Notes receivable are stated at cost, less impairment, if any. L. REVENUE RECOGNITION Sales of products and related costs of products sold are recognized when: (i) persuasive evidence of an arrangement exists; (ii) delivery has occurred; (iii) the price is fixed or determinable; and (iv) collectability is reasonably assured. These terms are typically met upon the prepayment or invoicing and shipment of products. The Company determines the amount and timing of royalty revenue based on its contractual agreements with intellectual property licensees. The Company recognizes royalty revenue when earned under the terms of the agreements and when the Company considers realization of payment to be probable. Where royalties are based on a percentage of licensee sales of royalty-bearing products, the Company recognizes royalty revenue by applying this percentage to the Company’s estimate of applicable licensee sales. The Company bases this estimate on an analysis of each licensee’s sales results. Where warranted, revenue from licensees for contractual obligations such as License Initiation Fees are recognized upon satisfaction of all conditions required to be satisfied in order for that revenue to have been earned by the Company. M. INTEREST RECEIVABLE Interest receivable is stated at cost, less impairment, if any.

RECENT ACCOUNTING PRONOUNCEMENT

RECENT ACCOUNTING PRONOUNCEMENTS	12 Months Ended
	Sep. 30, 2023
Accounting Changes and Error Corrections [Abstract]
RECENT ACCOUNTING PRONOUNCEMENTS	NOTE 2. RECENT ACCOUNTING PRONOUNCEMENTS In June 2014, the Financial Accounting Standards Board issued Accounting Standards Update No. 2014-10, which eliminated certain financial reporting requirements of companies previously identified as “Development Stage Entities” (Topic 915). The amendments in this ASU simplify accounting guidance by removing all incremental financial reporting requirements for development stage entities. The amendments also reduce data maintenance and, for those entities subject to audit, audit costs by eliminating the requirement for development stage entities to present inception-to-date information in the statements of income, cash flows, and shareholder equity. Early application of each of the amendments is permitted for any annual reporting period or interim period for which the entity’s financial statements have not yet been issued (public business entities) or made available for issuance (other entities). Upon adoption, entities will no longer present or disclose any information required by Topic 915. The Company has adopted this standard. As of the fiscal year ending September 30, 2019 the Company has adopted Accounting Standards Update 2014-09, Revenue from Contracts with Customers (Topic 606). The guidance in this Update supersedes the revenue recognition requirements in Topic 605, Revenue Recognition, and most industry-specific guidance throughout the Industry Topics of the Codification. The core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. To achieve that core principle, an entity should apply the following steps: Step 1: Identify the contract(s) with a customer. Step 2: Identify the performance obligations in the contract. Step 3: Determine the transaction price. Step 4: Allocate the transaction price to the performance obligations in the contract. Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation. In June 2014, FASB issued Accounting Standards Update (ASU) No. 2014-12 Compensation — Stock Compensation (Topic 718), Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period. A performance target in a share-based payment that affects vesting and that could be achieved after the requisite service period should be accounted for as a performance condition under Accounting Standards Codification (ASC) 718, Compensation — Stock Compensation. As a result, the target is not reflected in the estimation of the award’s grant date fair value. Compensation cost would be recognized over the required service period, if it is probable that the performance condition will be achieved. The guidance is effective for annual periods beginning after 15 December 2015 and interim periods within those annual periods. Early adoption is permitted. The Company has reviewed the applicable ASU and has not, at the current time, quantified the effects of this pronouncement, however it believes that there will be no material effect on the consolidated financial statements. In August 2014, FASB issued Accounting Standards Update (ASU) No. 2014-15 Preparation of Financial Statements – Going Concern (Subtopic 205-40), Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern. Under generally accepted accounting principles (GAAP), continuation of a reporting entity as a going concern is presumed as the basis for preparing financial statements unless and until the entity’s liquidation becomes imminent. Preparation of financial statements under this presumption is commonly referred to as the going concern basis of accounting. If and when an entity’s liquidation becomes imminent, financial statements should be prepared under the liquidation basis of accounting in accordance with Subtopic 205-30, Presentation of Financial Statements—Liquidation Basis of Accounting. Even when an entity’s liquidation is not imminent, there may be conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern. In those situations, financial statements should continue to be prepared under the going concern basis of accounting, but the amendments in this Update should be followed to determine whether to disclose information about the relevant conditions and events. The amendments in this Update are effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. Early application is permitted. The Company will evaluate the going concern considerations in this ASU, however, at the current period, management does not believe that it has met the conditions which would subject these financial statements for additional disclosure. On January 31, 2013, the FASB issued Accounting Standards Update [ASU] 2013-01, entitled Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities. The guidance in ASU 2013-01 amends the requirements in the FASB Accounting Standards Codification [FASB ASC] Topic 210, entitled Balance Sheet. The ASU 2013-01 amendments to FASB ASC 210 clarify that ordinary trade receivables and receivables in general are not within the scope of ASU 2011-11, entitled Disclosure about Offsetting Assets and Liabilities, where that ASU amended the guidance in FASB ASC 210. As those disclosures now are modified with the ASU 2013-01 amendments, the FASB ASC 210 balance sheet offsetting disclosures now clearly are applicable only where reporting entities are involved with bifurcated embedded derivatives, repurchase agreements, reverse repurchase agreements, and securities borrowing and lending transactions that either are offset using the FASB ASC 210 or 815 requirements, or that are subject to enforceable master netting arrangements or similar agreements. ASU 2013-01 is effective for annual reporting periods beginning on or after January 1, 2013, and interim periods within those annual periods. The adoption of this ASU is not expected to have a material impact on our financial statements. On February 28, 2013, the FASB issued Accounting Standards Update [ASU] 2013-04, entitled Obligations Resulting from Joint and Several Liability Arrangements for Which the Total Amount of the Obligation Is Fixed at the Reporting Date. The ASU 2013-04 amendments add to the guidance in FASB Accounting Standards Codification [FASB ASC] Topic 405, entitled Liabilities and require reporting entities to measure obligations resulting from certain joint and several liability arrangements where the total amount of the obligation is fixed as of the reporting date, as the sum of the following: The amount the reporting entity agreed to pay on the basis of its arrangement among co-obligors. Any additional amounts the reporting entity expects to pay on behalf of its co-obligors. While early adoption of the amended guidance is permitted, for public companies, the guidance is required to be implemented in fiscal years, and interim periods within those years, beginning after December 15, 2013. The amendments need to be implemented retrospectively to all prior periods presented for obligations resulting from joint and several liability arrangements that exist at the beginning of the year of adoption. The adoption of ASU 2013-04 is not expected to have a material effect on the Company’s operating results or financial position. On April 22, 2013, the FASB issued Accounting Standards Update [ASU] 2013-07, entitled Liquidation Basis of Accounting. With ASU 2013-07, the FASB amends the guidance in the FASB Accounting Standards Codification [FASB ASC] Topic 205, entitled Presentation of Financial Statements. The amendments serve to clarify when and how reporting entities should apply the liquidation basis of accounting. The guidance is applicable to all reporting entities, whether they are public or private companies or not-for-profit entities. The guidance also provides principles for the recognition of assets and liabilities and disclosures, as well as related financial statement presentation requirements. The requirements in ASU 2013-07 are effective for annual reporting periods beginning after December 15, 2013, and interim reporting periods within those annual periods. Reporting entities are required to apply the requirements in ASU 2013-07 prospectively from the day that liquidation becomes imminent. Early adoption is permitted. The adoption of ASU 2013-07 is not expected to have a material effect on the Company’s operating results or financial position. In January 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (ASU) 2016-01, which amends the guidance in U.S. GAAP on the classification and measurement of financial instruments. Changes to the current guidance primarily affect the accounting for equity investments, financial liabilities under the fair value option, and the presentation and disclosure requirements for financial instruments. In addition, the ASU clarifies guidance related to the valuation allowance assessment when recognizing deferred tax assets resulting from unrealized losses on available-for-sale debt securities. The new standard is effective for fiscal years and interim periods beginning after December 15, 2017, and upon adoption, an entity should apply the amendments by means of a cumulative-effect adjustment to the balance sheet at the beginning of the first reporting period in which the guidance is effective. Early adoption is not permitted except for the provision to record fair value changes for financial liabilities under the fair value option resulting from instrument-specific credit risk in other comprehensive income. The Company adopted ASU 2016-01 as of the fiscal year ending September 30, 2019. In August 2020, FASB issued ASU 2020-06, Accounting for Convertible Instruments and Contracts in an Entity; Own Equity (“ASU 2020-06"), as part of its overall simplification initiative to reduce costs and complexity of applying accounting standards while maintaining or improving the usefulness of the information provided to users of financial statements. Among other changes, the new guidance removes from GAAP separation models for convertible debt that require the convertible debt to be separated into a debt and equity component, unless the conversion feature is required to be bifurcated and accounted for as a derivative or the debt is issued at a substantial premium. As a result, after adopting the guidance, entities will no longer separately present such embedded conversion features in equity, and will instead account for the convertible debt wholly as debt. The new guidance also requires use of the “if-converted” method when calculating the dilutive impact of convertible debt on earnings per share, which is consistent with the Company’s current accounting treatment under the current guidance. The guidance is effective for financial statements issued for fiscal years beginning after December 15, 2021, and interim periods within those fiscal years, with early adoption permitted, but only at the beginning of the fiscal year. The Company has adopted ASU 2020-06 as of the Fiscal Year ending September 30, 2022. A variety of proposed or otherwise potential accounting standards are currently under study by standard setting organizations and various regulatory agencies. Due to the tentative and preliminary nature of those proposed standards, the Company’s management has not determined whether implementation of such standards would be material to its financial statements.

GOING CONCERN

GOING CONCERN	12 Months Ended
	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	NOTE 3. GOING CONCERN The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. The Company generated net losses of $ 19,748,863 On September 12, 2023 the Company entered into a common stock purchase agreement (the “Equity Line Agreement”) with Coventry Enterprises LLC ( “Coventry”) providing for an equity financing facility (the “Equity Line”). The Equity Line Agreement provides that upon the terms and subject to the conditions in the Equity Line Agreement, Coventry is committed to purchase up to Ten Million Dollars ($ 10,000,000 0.0001 Under the terms of the Equity Line Agreement, Coventry will not be obligated to purchase shares of Common Stock unless and until certain conditions are met, including but not limited to a Registration Statement on Form S-1 (the “Registration Statement”) becoming effective which registers Coventry’s resale of any Common Stock purchased by Coventry under the Equity Line. From time to time over the 36-month term of the Commitment Period ( as such term is defined in the Equity Line Agreement) the Company, in its sole discretion, may provide Coventry with a draw down notice (each, a “Draw Down Notice”), to purchase a specified number of shares of Common Stock (each, a “Draw Down Amount Requested”), subject to the limitations discussed below. The actual amount of proceeds the Company will receive pursuant to each Draw Down Notice (each, a “Draw Down Amount”) is to be determined by multiplying the Draw Down Amount Requested by the applicable purchase price. The purchase price of each share of Common Stock equals 80 The maximum number of shares of Common Stock requested to be purchased pursuant to any single Draw Down Notice cannot exceed the lesser of (i) 200 250,000 The Company issued Coventry 125,000 Coventry has agreed that: (a) for so long as the market price of the Company’s common stock is above $ 1.25 (b) the Company is in full compliance with all agreements entered into with Coventry and (c) and the Company has not issued any common shares at a per share price below $ 1.50 10,000 In connection with the Equity Line Agreement the Company also entered into a Registration Rights Agreement, dated September 12, 2023 with Coventry (the “Registration Rights Agreement”), pursuant to which the Company agreed to register for resale under the Securities Act of 1933 shares issuable in accordance with the Equity Line Agreement as well as the aforementioned 125,000 1,126,954

NOTES PAYABLE

NOTES PAYABLE	12 Months Ended
	Sep. 30, 2023
Debt Disclosure [Abstract]
NOTES PAYABLE	NOTE 4. NOTES PAYABLE (a) RELATED PARTY Schedule of notes payable related party As of September 30, 2023 David Koos $ 710 Total: $ 710 $ 710 15 (b) NON RELATED PARTY As of September 30, 2023 Schedule of notes payable non related party Bostonia Partners, Inc. $ 95,000 Coventry Enterprises LLC $ 175,000 Total: $ 270,000 $ 45,000 10 $ 50,000 10 Effective September 12, 2023 Coventry Enterprises purchased a 10% unsecured promissory Note (the “Note”) from the Company in the principal amount of $ 175,000 26,250 The Note carries “Guaranteed Interest” on the principal amount at the rate of 10 26,250 28,750 March 12, 2025 Upon an Event of Default (as such term is defined in the Note) the Note shall become convertible, in whole or in part, into shares of Common Stock at the option of the Holder at price per share equivalent to 90% of the lowest per-share trading price for the 20 Trading Days preceding a Conversion Date. Upon the event that while this Note has been outstanding for four months, the Company consummates another financing transaction or if the Company has an effective Regulation A Offering Statement then the Investor may choose to convert any amount up to the entire balance of the note including guaranteed interest into shares at the same offering price as the aforementioned financing transaction or the Regulation A Offering..

CONVERTIBLE NOTES PAYABLE

CONVERTIBLE NOTES PAYABLE	12 Months Ended
	Sep. 30, 2023
Convertible Notes Payable
CONVERTIBLE NOTES PAYABLE	NOTE 5. CONVERTIBLE NOTES PAYABLE On March 8, 2016 (“Issue date”) the Company issued a Convertible Note (“Note”) in the face amount of $ 100,000 100,000 8 The Lender shall have the right from time to time to convert all or a part of the outstanding and unpaid principal amount of this Note into fully paid and non- assessable shares of Common Stock, as such Common Stock exists on the Issue Date, or any shares of capital stock or other securities of the Company into which such Common Stock shall hereafter be changed or reclassified pursuant to the following terms and conditions: (a) For the period beginning on the Issue Date and ending 365 days subsequent to the Issue Date (“Year 1") a 50% discount to the lowest Trading Price (as defined below) for the Common Stock during the ten (10) Trading Day (as defined below) period ending on the latest complete Trading Day prior to the Conversion Date or $150 per share (whichever is greater). (b) For the period beginning one day subsequent to the final day of Year One and ending 365 days subsequent to Year One (“Year 2") a 35% discount to the lowest Trading Price (as defined below) for the Common Stock during the ten (10) Trading Day (as defined below) period ending on the latest complete Trading Day prior to the Conversion Date or $150 per share (whichever is greater). (c) For the period beginning one day subsequent to the final day of Year 2 and ending 365 days subsequent to Year 2 (“Year 3") a 25% discount to the lowest Trading Price (as defined below) for the Common Stock during the ten (10) Trading Day (as defined below) period ending on the latest complete Trading Day prior to the Conversion Date or $ 150 (d) “Trading Price” means the closing bid price on the Over-the-Counter Bulletin Board, or applicable trading market (the “OTCQB”) as reported by a reliable reporting service (“Reporting Service”) designated by the Lender (i.e. Bloomberg) or, if the OTCQB is not the principal trading market for such security, the closing bid price of such security on the principal securities exchange or trading market where such security is listed or traded or, if no closing bid price of such security is available in any of the foregoing manners, the average of the closing bid prices of any market makers for such security that are listed in the “pink sheets” by the National Quotation Bureau, Inc. If the Trading Price cannot be calculated for such security on such date in the manner provided above, the Trading Price shall be the fair market value as mutually determined by the Company and the Lender. “Trading Day” shall mean any day on which the Common Stock is tradable for any period on the OTCQB, or on the principal securities exchange or other securities market on which the Common Stock is then being traded. “Trading Volume” shall mean the number of shares traded on such Trading Day as reported by such Reporting Service. The Conversion Price shall be equitably adjusted for stock splits, stock dividends, rights offerings, combinations, recapitalization, reclassifications, extraordinary distributions and similar events by the Company relating to the Lender’s securities. The Company shall have the right, exercisable on not less than five (5) Trading Days prior written notice to the Lender, to prepay the outstanding Note in part or in full, including outstanding principal and accrued interest. Upon closing of a Transaction Event the Lender shall receive 0.10% (one tenth of one percent)of the consideration actually received by the Company from an unaffiliated third party as a result of the closing of a Transaction Event. “Transaction Event” shall mean either of: (a) The sale by the Company of the Company’s proprietary NR2F6 intellectual property to an unaffiliated third party (b) The granting of a license by the Company to an unaffiliated third party granting that unaffiliated third party the right to develop and/or commercialize the Company’s proprietary NR2F6 intellectual property As of September 30, 2023 $ 100,000 On April 6, 2016 (“Issue date”) the Company issued a Convertible Note (“Note”) in the face amount of $ 50,000 50,000 8 The Lender shall have the right from time to time to convert all or a part of the outstanding and unpaid principal amount of this Note into fully paid and non- assessable shares of Common Stock, as such Common Stock exists on the Issue Date, or any shares of capital stock or other securities of the Company into which such Common Stock shall hereafter be changed or reclassified pursuant to the following terms and conditions: (a) For the period beginning on the Issue Date and ending 365 days subsequent to the Issue Date (“Year 1") a 50% discount to the lowest Trading Price (as defined below) for the Common Stock during the ten (10) Trading Day (as defined below) period ending on the latest complete Trading Day prior to the Conversion Date or$150 per share (whichever is greater). (b) For the period beginning one day subsequent to the final day of Year One and ending 365 days subsequent to Year One (“Year 2") a 35% discount to the lowest Trading Price (as defined below) for the Common Stock during the ten (10) Trading Day (as defined below) period ending on the latest complete Trading Day prior to the Conversion Date or $ 150 (c) For the period beginning one day subsequent to the final day of Year 2 and ending 365 days subsequent to Year 2 (“Year 3") a 25% discount to the lowest Trading Price (as defined below) for the Common Stock during the ten (10) Trading Day (as defined below) period ending on the latest complete Trading Day prior to the Conversion Date or $150 per share (whichever is greater). (d) “Trading Price” means the closing bid price on the Over-the-Counter Bulletin Board, or applicable trading market (the “OTCQB”) as reported by a reliable reporting service (“Reporting Service”) designated by the Lender (i.e. Bloomberg) or, if the OTCQB is not the principal trading market for such security, the closing bid price of such security on the principal securities exchange or trading market where such security is listed or traded or, if no closing bid price of such security is available in any of the foregoing manners, the average of the closing bid prices of any market makers for such security that are listed in the “pink sheets” by the National Quotation Bureau, Inc. If the Trading Price cannot be calculated for such security on such date in the manner provided above, the Trading Price shall be the fair market value as mutually determined by the Company and the Lender. “Trading Day” shall mean any day on which the Common Stock is tradable for any period on the OTCQB, or on the principal securities exchange or other securities market on which the Common Stock is then being traded. “Trading Volume” shall mean the number of shares traded on such Trading Day as reported by such Reporting Service. The Conversion Price shall be equitably adjusted for stock splits, stock dividends, rights offerings, combinations, recapitalization, reclassifications, extraordinary distributions and similar events by the Company relating to the Lender’s securities. Upon closing of a Transaction Event the Lender shall receive 0.10% (one tenth of one percent) of the consideration actually received by the Company from an unaffiliated third party as a result of the closing of a Transaction Event. “Transaction Event” shall mean either of: (a) The sale by the Company of the Company’s proprietary NR2F6 intellectual property to an unaffiliated third party (b) The granting of a license by the Company to an unaffiliated third party granting that unaffiliated third party the right to develop and/or commercialize the Company’s proprietary NR2F6 intellectual property As of September 30, 2023 $ 50,000 On October 31, 2016 (“Issue date”) the Company issued a Convertible Note (“Note”) in the face amount of $ 50,000 50,000 10 The Lender shall have the right from time to time to convert all or a part of the outstanding and unpaid principal amount of this Note into fully paid and non- assessable shares of Common Stock and/or Series A Preferred Stock, as such Stock exists on the Issue Date, or any shares of capital stock or other securities of the Company into which such Stock shall hereafter be changed or reclassified at a conversion price of $ 18.75 The Company shall have the right, exercisable on not less than ten (10) Trading Days prior written notice to the Lender, to prepay the outstanding Note in part or in full, including outstanding principal and accrued interest. As of September 30, 2023 $ 50,000 200,000 200,000 10 (i) One day subsequent to the execution of an agreement to a transaction whose completion would result in a “Change of Control” of the Company. For purposes of this Note, a Change of Control shall be defined as any transaction or series of transactions, whether by merger, sale of substantially all of the assets, or sale or transfer of more than fifty percent (50%) of the outstanding stock of the relevant entity in which the members of the Board of Directors immediately preceding the closing of the Change of Control transaction no longer constitute a majority of the Board of Directors of the surviving entity following the closing of such transaction. ii) One day subsequent to the commencement, in compliance with applicable law, of a broad solicitation by a third party to purchase a majority percentage of the Company’s outstanding equity securities for a limited period of time contingent on shareholders of the Company tendering a fixed number of their equity securities (“Tender Offer”). (iii) That date which is twenty four (24) months subsequent to the date of execution of this Note. The Company shall have the right, exercisable on not less than ten (10) Trading Days prior written notice to the Lender, to prepay the outstanding Note in part or in full, including outstanding principal and accrued interest. In the event that that the Company exercises its right to prepay the note, or if the Lender chooses not to convert the remaining amount of the note into Common Shares of the company, the Lender shall receive warrants equal to 10% of the Common shares it would have received had the Lender converted the remaining amount of the Note into Common shares of the Company. The warrants shall have a strike price of $ 75 The warrants shall be exercisable: In the event that the Company exercises its right to Prepay the Note on or prior to the close of business on the three (3) month anniversary of the date that the Note shall have been prepaid by the Company(“Prepayment Date”) In the event , part of the outstanding and unpaid principal amount of this Note and any Accrued Interest remains outstanding on the Maturity Date of the Note, or prior to the close of business on the three (3) month anniversary of the Maturity Date of the Note As of September 30, 2023 $ 200,000 The Company analyzed the conversion feature of the Note for derivative accounting consideration under ASC 815-15 “Derivatives and Hedging” and determined that the embedded conversion feature should be classified as a liability due to their being no explicit limit to the number of shares to be delivered upon settlement of the above conversion features. ASC 815-15 requires that the conversion features are bifurcated and separately accounted for as an embedded derivative contained in the Company’s convertible debt. The embedded derivative is carried on the balance sheet at fair value. Any unrealized change in fair value, as determined at each measurement period, is recorded as a component of the income statement and the associated carrying amount on the balance sheet is adjusted by the change. The Company values the embedded derivative using the Black-Scholes pricing model and a derivative liability of $ 800,000 On December 20, 2017 (“Issue date”) the Company issued a Convertible Note (“Note”) in the face amount of $ 100,000 100,000 10 37.50 (i) One day subsequent to the execution of an agreement to a transaction whose completion would result in a “Change of Control” of the Company or KCL Therapeutics. For purposes of this Note, a Change of Control shall be defined as any transaction or series of transactions, whether by merger, sale of substantially all of the assets, or sale or transfer of more than fifty percent (50%) of the outstanding stock of the relevant entity in which the members of the Board of Directors immediately preceding the closing of the Change of Control transaction no longer constitute a majority of the Board of Directors of the surviving entity following the closing of such transaction. (ii) One day subsequent to the commencement, in compliance with applicable law, of a broad solicitation by a third party to purchase a majority percentage of the Company’s outstanding equity securities for a limited period of time contingent on shareholders of the Company tendering a fixed number of their equity securities (“Tender Offer”). (iv) One day subsequent to a “Transaction Event”) Transaction Event” shall mean either of: (a) The sale by the Company or by KCL Therapeutics , Inc. of the Company’s proprietary NR2F6 intellectual property to an unaffiliated third party (b) The granting of a license by the Company or by KCL Therapeutics , Inc to an unaffiliated third party granting that unaffiliated third party the right to develop and/or commercialize the Company’s proprietary NR2F6 intellectual property (v) That date which is twenty four (24) months subsequent to the date of execution of this Note. In the event that that the Company exercises its right to prepay the note, or if the Lender chooses not to convert the remaining amount of the note into Common Shares of the company, the Lender shall receive warrants equal to 10% of the Common shares it would have received had the Lender converted the remaining amount of the Note into Common shares of the Company. The warrants shall have a strike price of $37.5 per share. The warrants shall be exercisable: In the event that the Company exercises its right to Prepay the Note on or prior to the close of business on the three (3) month anniversary of the date that the Note shall have been prepaid by the Company (“Prepayment Date”) In the event , part of the outstanding and unpaid principal amount of this Note and any Accrued Interest remains outstanding on the Maturity Date of the Note, or prior to the close of business on the three (3) month anniversary of the Maturity Date of the Note As of September 30, 2023 $ 100,000 The Company analyzed the conversion feature of the Note for derivative accounting consideration under ASC 815-15 “Derivatives and Hedging” and determined that the embedded conversion feature should be classified as a liability due to their being no explicit limit to the number of shares to be delivered upon settlement of the above conversion features. ASC 815-15 requires that the conversion features are bifurcated and separately accounted for as an embedded derivative contained in the Company’s convertible debt. The embedded derivative is carried on the balance sheet at fair value. Any unrealized change in fair value, as determined at each measurement period, is recorded as a component of the income statement and the associated carrying amount on the balance sheet is adjusted by the change. The Company values the embedded derivative using the Black-Scholes pricing model and a derivative liability of $ 400,000 On October 3, 2017 (“Issue date”) the Company issued a Convertible Note (“Note”) in the face amount of $ 50,000 50,000 10 37.5 (i) One day subsequent to the execution of an agreement to a transaction whose completion would result in a “Change of Control” of the Company or KCL Therapeutics. For purposes of this Note, a Change of Control shall be defined as any transaction or series of transactions, whether by merger, sale of substantially all of the assets, or sale or transfer of more than fifty percent (50%) of the outstanding stock of the relevant entity in which the members of the Board of Directors immediately preceding the closing of the Change of Control transaction no longer constitute a majority of the Board of Directors of the surviving entity following the closing of such transaction. (ii) One day subsequent to the commencement, in compliance with applicable law, of a broad solicitation by a third party to purchase a majority percentage of the Company’s outstanding equity securities for a limited period of time contingent on shareholders of the Company tendering a fixed number of their equity securities (“Tender Offer”). (iv) One day subsequent to a “Transaction Event”) Transaction Event” shall mean either of: (a) The sale by the Company or by KCL Therapeutics , Inc. of the Company’s proprietary NR2F6 intellectual property to an unaffiliated third party (b) The granting of a license by the Company or by KCL Therapeutics , Inc to an unaffiliated third party granting that unaffiliated third party the right to develop and/or commercialize the Company’s proprietary NR2F6 intellectual property (v) That date which is twenty four (24) months subsequent to the date of execution of this Note. The Company shall have the right, exercisable on not less than ten (10) Trading Days prior written notice to the Lender, to prepay the outstanding Note in part or in full, including outstanding principal and accrued interest. In the event that that the Company exercises its right to prepay the note, or if the Lender chooses not to convert the remaining amount of the note into Common Shares of the company, the Lender shall receive warrants equal to 10% of the Common shares it would have received had the Lender converted the remaining amount of the Note into Common shares of the Company. The warrants shall have a strike price of $37.5 per share. The warrants shall be exercisable: In the event that the Company exercises its right to Prepay the Note on or prior to the close of business on the three (3) month anniversary of the date that the Note shall have been prepaid by the Company (“Prepayment Date”) In the event , part of the outstanding and unpaid principal amount of this Note and any Accrued Interest remains outstanding on the Maturity Date of the Note, or prior to the close of business on the three (3) month anniversary of the Maturity Date of the Note As of September 30, 2023, $ 50,000 The Company analyzed the conversion feature of the Note for derivative accounting consideration under ASC 815-15 “Derivatives and Hedging” and determined that the embedded conversion feature should be classified as a liability due to their being no explicit limit to the number of shares to be delivered upon settlement of the above conversion features. ASC 815-15 requires that the conversion features are bifurcated and separately accounted for as an embedded derivative contained in the Company’s convertible debt. The embedded derivative is carried on the balance sheet at fair value. Any unrealized change in fair value, as determined at each measurement period, is recorded as a component of the income statement and the associated carrying amount on the balance sheet is adjusted by the change. The Company values the embedded derivative using the Black-Scholes pricing model and a derivative liability of $ 200,000 On September 30, 2018 Regen Biopharma, Inc. (“Regen”) issued a convertible promissory note in the principal amount of $ 350,000 350,000 10 Zander has the right, at any time after the September 30, 2018, at its election, to convert all or part of the outstanding and unpaid Principal Sum and accrued interest (and any other fees) into shares of fully paid and non-assessable shares of Series A Preferred stock of Regen as per this conversion formula: Number of shares receivable upon conversion equals the dollar conversion amount divided by the Conversion Price. The Conversion Price is the greater of $0.0001 or 60% of the lowest trade price in the 25 trading days previous to the conversion. Zander, at any time prior to selling all of the shares from a conversion, may, for any reason, rescind any portion, in whole or in part, of that particular conversion attributable to the unsold shares and have the rescinded conversion amount returned to the Principal Sum with the rescinded conversion shares returned to Regen. As of September 30, 2023, 10,000 Zander and Regen are under common control. Zander Therapeutics, Inc. is the sole licensee of Regen’s NR2F6 intellectual property for veterinary applications.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Sep. 30, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 6. RELATED PARTY TRANSACTIONS On June 23, 2015 the Company entered into an agreement (“Agreement”) with Zander Therapeutics, Inc. (“Zander”) whereby The Company granted to Zander an exclusive worldwide right and license for the development and commercialization of certain intellectual property controlled by The Company (” License IP”) for non-human veterinary therapeutic use for a term of fifteen years. Zander is under common control with the Company. Pursuant to the Agreement, Zander shall pay to The Company one-time, non-refundable, upfront payment of one hundred thousand US dollars ($100,000) as a license initiation fee which must be paid within 90 days of June 23, 2015 and an annual non-refundable payment of one hundred thousand US dollars ($100,000) on July 15th, 2016 and each subsequent anniversary of the effective date of the Agreement. The abovementioned payments may be made, at Zander’s discretion, in cash or newly issued common stock of Zander. Pursuant to the Agreement, Zander shall pay to The Company royalties equal to four percent (4%) of the Net Sales , as such term is defined in the Agreement, of any Licensed Products, as such term is defined in the Agreement, in a Quarter. Pursuant to the Agreement, Zander will pay The Company ten percent (10%) of all consideration (in the case of in-kind consideration, at fair market value as monetary consideration) received by Zander from sublicensees (excluding royalties from sublicensees based on Net Sales of any Licensed Products for which The Company receives payment pursuant to the terms and conditions of the Agreement). Zander is obligated pay to The Company minimum annual royalties of ten thousand US dollars ($10,000) payable per year on each anniversary of the Effective Date of this Agreement, commencing on the second anniversary of June 23, 2015. This minimum annual royalty is only payable to the extent that royalty payments made during the preceding 12-month period do not exceed ten thousand US dollars ($10,000). The Agreement may be terminated by The Company: If Zander has not sold any Licensed Product by ten years of the effective date of the Agreement or Zander has not sold any Licensed Product for any twelve (12) month period after Zander’s first commercial sale of a Licensed Product. The Agreement may be terminated by Zander with regard to any of the License IP if by five years from the date of execution of the Agreement a patent has not been granted by the United States patent and Trademark Office to The Company with regard to that License IP. The Agreement may be terminated by Zander with regard to any of the License IP if a patent that has been granted by the United States patent and Trademark Office to The Company with regard to that License IP is terminated. The Agreement may be terminated by either party in the event of a material breach by the other party. On December 17, 2018 Regen Biopharma, Inc.(“Licensor”) , KCL Therapeutics, Inc. (“Assignee”) and Zander Therapeutics, Inc. (“Licensee”) entered into a LICENSE ASSIGNMENT AND CONSENT AGREEMENT whereby, with regards to certain intellectual property which was assigned by Regen Biopharma, Inc.(“Assigned Properties”) to its wholly owned subsidiary KCL Therapeutics, Inc., Licensor hereby transfers and assigns to Assignee all rights, duties, and obligations of Licensor under the Agreement with respect to the Assigned Properties , and Assignee agrees to assume such duties and obligations thereunder and be bound to the terms of the Agreement with respect thereto. On December 16, 2019 Zander Therapeutics, Inc. (“Zander”), KCL Therapeutics, Inc. (“KCL”) and Regen Biopharma, Inc. (“Regen”) entered into an agreement (“Agreement”) whereby: 1) Zander shall return for cancellation 194,285,714 shares of the Series A Preferred stock of Regen (“Conversion Shares”) acquired by Zander through conversion of $340,000 of principal indebtedness of a $350,000 convertible note payable issued by Regen to Zander. Subsequent to this event the principal amount due to Zander by Regen pursuant to the Convertible Note shall be $350,000 which shall be applied pursuant to the Agreement. 2) A $35,000 one time charge due to Zander by Regen (“One Time Charge”) shall be applied pursuant to the Agreement. 3) $75,900 of principal indebtedness due to Regen by Zander and $4,328 of accrued but unpaid interest due by Regen to Zander shall be applied pursuant to the Agreement. No actions were taken by any of the parties to enforce the terms of the Agreement. On April 15, 2021 the Agreement was amended as follows so that the material terms and conditions shall be: a) Zander shall not return the Conversion shares for cancellation and the principal indebtedness of the aforementioned convertible note shall not reflect such return b) As of December 16, 2019 all principal and accrued interest payable by Regen to Zander on that date resulting from Promissory Notes issued by Regen to Zander shall be credited towards amounts due by Zander pursuant to that agreement, as amended, entered into by and between Zander and Regen on June 23, 2015 (“License Agreement”) whereby Regen granted to Zander an exclusive worldwide right and license for the development and commercialization of certain intellectual property controlled by Regen for non-human veterinary therapeutic use for a term of fifteen years and that License Assignment And Consent agreement entered into by and between Regen, KCL and Zander on December 17, 2018 whereby Regen transferred and assigned to KCL all rights, duties, and obligations of Regen under the License Agreement and KCL agreed to assume such duties and obligations thereunder and be bound to the terms of the License Agreement with respect thereto. Zander and Regen are under common control. On September 30, 2018 Regen Biopharma, Inc. (“Regen”) issued a convertible promissory note in the principal amount of $ 350,000 Zander has the right, at any time after the September 30, 2018, at its election, to convert all or part of the outstanding and unpaid Principal Sum and accrued interest (and any other fees) into shares of fully paid and non-assessable shares of Series A Preferred stock of Regen as per this conversion formula: Number of shares receivable upon conversion equals the dollar conversion amount divided by the Conversion Price. The Conversion Price is the greater of $0.0001 or 60% of the lowest trade price in the 25 trading days previous to the conversion. Zander, at any time prior to selling all of the shares from a conversion, may, for any reason, rescind any portion, in whole or in part, of that particular conversion attributable to the unsold shares and have the rescinded conversion amount returned to the Principal Sum with the rescinded conversion shares returned to Regen. As of June 30, 2023, $ 10,000 On October 8,2021 the Company entered into an agreement with Dr. Brian Koos, MD PhD whereby Dr. Brian Koos would provide services to the Company consisting of : a) Reviewing existing publications on research being conducted on Checkpoint NR2F6. b) Identifying the most promising applications for the Company’s technology c) Drafting a “white paper” on results for 1(b) d) Making introductions to known experts in appropriate fields identified in 1(b). Dr. Brian Koos is to be paid compensated $117,000 as total consideration for performing the abovementioned tasks. During the quarter ended December 31, 2021 Dr. Brian Koos was paid the amount of $80,275 and during the quarter ended June 30, 2022 Dr. Brian Koos was paid $36,975. Dr. Brian Koos is the brother of David Koos the Chairman and Chief Executive Officer of the Company. As of June 30, 2023 the Company is indebted to David R. Koos the Company’s sole officer and director in the amount of $ 710 710 On January 13, 2022 Regen Biopharma, Inc. entered into a sublease agreement with BST Partners (“BST”) whereby Regen Biopharma, Inc. would sublet office space located at 4700 Spring Street, Suite 304, La Mesa, California 91942 from BST on a month to month basis for $5,000 per month beginning January 14, 2022. BST Partners is controlled by David Koos who serves as the sole officer and director of Regen Biopharma, Inc.

UNEARNED INCOME, RELATED PARTY

UNEARNED INCOME, RELATED PARTY	12 Months Ended
	Sep. 30, 2023
Credit Loss [Abstract]
UNEARNED INCOME, RELATED PARTY	NOTE 7. UNEARNED INCOME, RELATED PARTY Unearned Income , Related Party as of September 30, 2023 consists solely of amounts paid but not yet earned by the Company resulting from the Company’s license agreement with KCL Therapeutics (See Note 6)

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	12 Months Ended
	Sep. 30, 2023
Equity [Abstract]
STOCKHOLDERS’ EQUITY	NOTE 8. STOCKHOLDERS’ EQUITY The stockholders’ equity section of the Company contains the following classes of capital stock as of September 30, 2023: Common stock, $ 0 .0001 5,800,000,000 3,506,366 With respect to each matter submitted to a vote of stockholders of the Corporation, each holder of Common Stock shall be entitled to cast that number of votes which is equivalent to the number of shares of Common Stock owned by such holder times one (1). On any voluntary or involuntary liquidation, dissolution or winding up of the Corporation, the holders of the Common Stock shall receive, out of assets legally available for distribution to the Company’s stockholders, a ratable share in the assets of the Corporation. Preferred Stock, $ 0.0001 800,000,000 600,000 34 739,000,000 409,551 60,000,000 29,338 20,000 15,007 The abovementioned shares authorized pursuant to the Company’s certificate of incorporation may be issued from time to time without prior approval of the shareholders. The Board of Directors of the Company shall have the full authority permitted by law to establish one or more series and the number of shares constituting each such series and to fix by resolution full or limited, multiple or fractional, or no voting rights, and such designations, preferences, qualifications, restrictions, options, conversion rights and other special or relative rights of any series of the Stock that may be desired. On September 15, 2014 the Company filed a CERTIFICATE OF DESIGNATION (“Certificate of Designations”) with the Nevada Secretary of State setting forth the preferences rights and limitations of a newly authorized series of preferred stock designated and known as “Series AA Preferred Stock” (hereinafter referred to as “Series AA Preferred Stock”). The Board of Directors of the Company have authorized 600,000 shares of the Series AA Preferred Stock, par value $0.0001. With respect to each matter submitted to a vote of stockholders of the Corporation, each holder of Series AA Preferred Stock shall be entitled to cast that number of votes which is equivalent to the number of shares of Series AA Preferred Stock owned by such holder times seven (7). Except as otherwise required by law holders of Common Stock, other series of Preferred issued by the Corporation, and Series AA Preferred Stock shall vote as a single class on all matters submitted to the stockholders. Series A Preferred Stock On January 15, 2015 the Company filed a CERTIFICATE OF DESIGNATION (“Certificate of Designations”) with the Nevada Secretary of State setting forth the preferences rights and limitations of a newly authorized series of preferred stock designated and known as “Series A Preferred Stock” (hereinafter referred to as “Series A Preferred Stock”). The Board of Directors of the Company have authorized 739,000,000 shares of the Series A Preferred Stock, par value $0.0001. With respect to each matter submitted to a vote of stockholders of the Corporation, each holder of Series A Preferred Stock shall be entitled to cast that number of votes which is equivalent to the number of shares of Series A Preferred Stock owned by such holder times one. Except as otherwise required by law holders of Common Stock, other series of Preferred issued by the Corporation, and Series A Preferred Stock shall vote as a single class on all matters submitted to the stockholders. Holders of the Series A Preferred Stock will be entitled to receive, when, as and if declared by the board of directors of the Company (the “Board”) out of funds legally available therefore, non-cumulative cash dividends of $0.01 per quarter. In the event any dividends are declared or paid or any other distribution is made on or with respect to the Common Stock , the holders of Series A Preferred Stock as of the record date established by the Board for such dividend or distribution on the Common Stock shall be entitled to receive, as additional dividends (the “Additional Dividends”) an amount (whether in the form of cash, securities or other property) equal to the amount (and in the form) of the dividends or distribution that such holder would have received had each share of the Series A Preferred Stock been one share of the Common Stock, such Additional Dividends to be payable on the same payment date as the payment date for the Common Stock. Upon any liquidation, dissolution, or winding up of the Company, whether voluntary or involuntary (collectively, a “Liquidation”), before any distribution or payment shall be made to any of the holders of Common Stock or any other series of preferred stock, the holders of Series A Preferred Stock shall be entitled to receive out of the assets of the Company, whether such assets are capital, surplus or earnings, an amount equal to $0.01 per share of Series A Preferred (the “Liquidation Amount”) plus all declared and unpaid dividends thereon, for each share of Series A Preferred held by them. If, upon any Liquidation, the assets of the Company shall be insufficient to pay the Liquidation Amount, together with declared and unpaid dividends thereon, in full to all holders of Series A Preferred, then the entire net assets of the Company shall be distributed among the holders of the Series A Preferred, ratably in proportion to the full amounts to which they would otherwise be respectively entitled and such distributions may be made in cash or in property taken at its fair value (as determined in good faith by the Board), or both, at the election of the Board. On January 10, 2017 Regen Biopharma, Inc. (“Regen”) filed a CERTIFICATE OF DESIGNATION (“Certificate of Designations”) with the Nevada Secretary of State setting forth the preferences rights and limitations of a newly authorized series of preferred stock designated and known as “Series M Preferred Stock” (hereinafter referred to as “Series M Preferred Stock”). The holders of Series M Preferred Stock shall be entitled receive dividends, when, as and if declared by the Board of Directors in accordance with Nevada Law, in its discretion, from funds legally available therefore On any voluntary or involuntary liquidation, dissolution or winding up of Regen, the holders of the Series M Preferred Stock shall receive, out of assets legally available for distribution to Regen’s stockholders, a ratable share in the assets of Regen. On March 26, 2021 Regen Biopharma, Inc. (“Regen”) filed a CERTIFICATE OF DESIGNATION (“Certificate of Designations”) with the Nevada Secretary of State setting forth the preferences rights and limitations of a newly authorized series of preferred stock designated and known as Nonconvertible Series NC Preferred Stock (hereinafter referred to as “Series NC Preferred Stock”). The Board of Directors of Regen have authorized 20,000 shares of the Series NC Preferred Stock, par value $0.0001. With respect to each matter submitted to a vote of stockholders of Regen, each holder of Series NC Preferred Stock shall be entitled to cast that number of votes which is equivalent to the number of shares of Series NC Preferred Stock owned by such holder times 334. Except as otherwise required by law holders of Common Stock, other series of Preferred issued by Regen, and Series NC Preferred Stock shall vote as a single class on all matters submitted to the stockholders. The holders of Series NC Preferred Stock shall be entitled receive dividends, when, as and if declared by the Board of Directors in accordance with Nevada Law, in its discretion, from funds legally available therefore On any voluntary or involuntary liquidation, dissolution or winding up of Regen, the holders of the Series NC Preferred Stock shall receive, out of assets legally available for distribution to Regen’s stockholders, a ratable share in the assets of Regen.

INVESTMENT SECURITIES, RELATED

INVESTMENT SECURITIES, RELATED PARTY	12 Months Ended
	Sep. 30, 2023
Investment Securities Related Party
INVESTMENT SECURITIES, RELATED PARTY	NOTE 9. INVESTMENT SECURITIES, RELATED PARTY On June 11, 2018 Regen Biopharma, Inc. was paid a property dividend consisting of 470,588 On November 29, 2018 the Company accepted 725,000 13,124 On June 30, 2023 the Company revalued 470,588 725,000 Schedule of investment securities related party Fair Value of Intellectual Property $ 1,500 Prepaid Expenses 65,661 Due from Employee 1,071 Note Receivable 64,400 Accrued Interest Receivable 23,989 Investment Securities 8,423,366 Convertible Note Receivable 10,000 Accounts Payable 1,269,041 Notes Payable 400,000 Accrued Expenses Related Parties 162,011 Notes Payable Related Party 5396 Accrued Expenses 203,037 Enterprise Value 10,563,930 Less: Total Debt (2,038,343 ) Portion of Enterprise Value Attributable to Shareholders 8,525,587 Fair Value Per Share $ 0.186168 The abovementioned constitute the Company’s sole related party investment securities as of September 30, 2023. As of September 30, 2023: Schedule of comprehensive Income 470,588 Common Shares of Zander Therapeutics, Inc. Basis Fair Value Total Unrealized Gains Net Unrealized Gain or (Loss) realized during the quarter ended September 30, 2023 $ 5,741 $ 87,608 $ 81,867 $ 0 725,000 Series M Preferred of Zander Therapeutics, Inc. Basis Fair Value Total Unrealized Gain Net Unrealized Gain or (Loss) realized during the quarter ended September 30, 2023 $ 13,124 $ 134,971 $ 121,847 $ 0

INCOME TAXES

INCOME TAXES	12 Months Ended
	Sep. 30, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 10. INCOME TAXES As of September 30, 2023 Schedule of deferred tax assets Deferred tax assets: Net operating tax carry forwards $ 4,147,261 Other (0 ) Gross deferred tax assets 4,147,261 Valuation allowance (4,147,261 ) Net deferred tax assets $ (0 ) As of September 30 2023 the Company has a Deferred Tax Asset of $ 4,147,261 19,748,863 Realization of deferred tax assets is dependent upon sufficient future taxable income during the period that deductible temporary differences and carry forwards are expected to be available to reduce taxable income. The achievement of required future taxable income is uncertain. A corporation is considered to undergo “an ownership change” if, as a result of changes in the stock ownership by “5-percent shareholders” or as a result of certain reorganizations, the percentage of the corporation’s stock owned by those 5-percent shareholders increases by more than 50 percentage points over the lowest percentage of stock owned by those shareholders at any time during the prior three-year testing period. Five-percent shareholders are persons who hold 5% or more of the stock of a corporation at any time during the testing period as well as certain groups of shareholders (based typically on whether they acquired their shares in a single offering or exchange transaction) who are not individually 5-percent shareholders. As the Company will require cash infusions in order to implement its business plan, and as it is probable, although not guaranteed, that such funding needs may be met through the sale of equity securities to “5-percent shareholders”, the Company recognized a valuation allowance equal to the deferred Tax Asset and the Company recorded a valuation allowance reducing all deferred tax assets to 0.

STOCK TRANSACTIONS

STOCK TRANSACTIONS	12 Months Ended
	Sep. 30, 2023
Stock Transactions
STOCK TRANSACTIONS	NOTE 11. STOCK TRANSACTIONS Quarter ended December 31, 2022 On October 25, 2022 the Company issued 6,667 On November 11, 2022 the Company issued 105,126 761,500 380,262 On November 11, 2022 the Company issued 11,279 25,639 On December 5, 2022 the Company issued 1,112 Quarter Ended March 31, 2023 On March 13, 2023 the Company issued 15,201 3,593 1 for 1500 On March 17, 2023 the Company issued 15,000 10,050 Quarter ended September 30, 2023 On September 12, 2023 the Company issued 125,000

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Sep. 30, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 12. SUBSEQUENT EVENTS On October 13 2023 the Company issued 16,710 22,726 On October 27 2023 the Company issued 35,785 46,091

ORGANIZATION AND SUMMARY OF S_2

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
BASIS OF ACCOUNTING	A. BASIS OF ACCOUNTING The financial statements have been prepared using the basis of accounting generally accepted in the United States of America. Under this basis of accounting, revenues are recorded as earned and expenses are recorded at the time liabilities are incurred. The Company has adopted a September 30 year-end.
PRINCIPLES OF CONSOLIDATION	B. PRINCIPLES OF CONSOLIDATION The consolidated financial statements include the accounts of KCL Therapeutics, Inc., a Nevada corporation and wholly owned subsidiary of Regen. Significant inter-company transactions have been eliminated. The Company analyzes the conversion feature of Convertible Notes for derivative accounting consideration under ASC 815-15 “Derivatives and Hedging. ASC 815-15 requires that the conversion features are bifurcated and separately accounted for as an embedded derivative contained in the Company’s convertible debt. The embedded derivative is carried on the balance sheet at fair value. Any unrealized change in fair value, as determined at each measurement period, is recorded as a component of the income statement and the associated carrying amount on the balance sheet is adjusted by the change. The Company values the embedded derivative using the Black-Scholes pricing model. The Black Scholes pricing model used to determine the Derivative Liability on convertible notes issued by the Company in which an embedded derivative is recognized as of September 30, 2023 utilized the following inputs: Schedule of Derivative liability Risk Free Interest Rate 5.29 % Expected Term ( 2.78 3.21 Expected Volatility 920.38 % Expected Dividends
INCOME TAXES	H. INCOME TAXES The Company accounts for income taxes using the liability method prescribed by ASC 740, “Income Taxes.” Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect in the year in which the differences are expected to reverse. The Company records a valuation allowance to offset deferred tax assets if based on the weight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is recognized as income or loss in the period that includes the enactment date. The Company applied the provisions of ASC 740-10-50, “Accounting For Uncertainty In Income Taxes”, which provides clarification related to the process associated with accounting for uncertain tax positions recognized in our financial statements. Audit periods remain open for review until the statute of limitations has passed. The completion of review or the expiration of the statute of limitations for a given audit period could result in an adjustment to the Company’s liability for income taxes. Any such adjustment could be material to the Company’s results of operations for any given quarterly or annual period based, in part, upon the results of operations for the given period. As of June 30, 2023 the Company had no uncertain tax positions, and will continue to evaluate for uncertain positions in the future. The Company generated a deferred tax credit through net operating loss carry forward. However, a valuation allowance of 100 Interest and penalties on tax deficiencies recognized in accordance with ACS accounting standards are classified as income taxes in accordance with ASC Topic 740-10-50-19.
BASIC EARNINGS (LOSS) PER SHARE	I. BASIC EARNINGS (LOSS) PER SHARE The Financial Accounting Standards Board (FASB) issued Accounting Standards Codification (ASC) 260, “Earnings Per Share”, which specifies the computation, presentation and disclosure requirements for earnings (loss) per share for entities with publicly held common stock. ASC 260 requires the presentation of basic earnings (loss) per share and diluted earnings (loss) per share. The Company has adopted the provisions of ASC 260 effective from inception. Basic net loss per share amounts is computed by dividing the net income by the weighted average number of common shares outstanding.
ADVERTISING	ADVERTISING Costs associated with advertising are charged to expense as incurred. Advertising expenses were $ 0
NOTES RECEIVABLE	K. NOTES RECEIVABLE Notes receivable are stated at cost, less impairment, if any.
REVENUE RECOGNITION	L. REVENUE RECOGNITION Sales of products and related costs of products sold are recognized when: (i) persuasive evidence of an arrangement exists; (ii) delivery has occurred; (iii) the price is fixed or determinable; and (iv) collectability is reasonably assured. These terms are typically met upon the prepayment or invoicing and shipment of products. The Company determines the amount and timing of royalty revenue based on its contractual agreements with intellectual property licensees. The Company recognizes royalty revenue when earned under the terms of the agreements and when the Company considers realization of payment to be probable. Where royalties are based on a percentage of licensee sales of royalty-bearing products, the Company recognizes royalty revenue by applying this percentage to the Company’s estimate of applicable licensee sales. The Company bases this estimate on an analysis of each licensee’s sales results. Where warranted, revenue from licensees for contractual obligations such as License Initiation Fees are recognized upon satisfaction of all conditions required to be satisfied in order for that revenue to have been earned by the Company.
INTEREST RECEIVABLE	M. INTEREST RECEIVABLE Interest receivable is stated at cost, less impairment, if any.

ORGANIZATION AND SUMMARY OF S_3

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
Schedule of Derivative liability	Schedule of Derivative liability Risk Free Interest Rate 5.29 % Expected Term ( 2.78 3.21 Expected Volatility 920.38 % Expected Dividends

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	12 Months Ended
	Sep. 30, 2023
Debt Disclosure [Abstract]
Schedule of notes payable related party	Schedule of notes payable related party As of September 30, 2023 David Koos $ 710 Total: $ 710
Schedule of notes payable non related party	Schedule of notes payable non related party Bostonia Partners, Inc. $ 95,000 Coventry Enterprises LLC $ 175,000 Total: $ 270,000

INVESTMENT SECURITIES, RELATE_2

INVESTMENT SECURITIES, RELATED PARTY (Tables)	12 Months Ended
	Sep. 30, 2023
Investment Securities Related Party
Schedule of investment securities related party	Schedule of investment securities related party Fair Value of Intellectual Property $ 1,500 Prepaid Expenses 65,661 Due from Employee 1,071 Note Receivable 64,400 Accrued Interest Receivable 23,989 Investment Securities 8,423,366 Convertible Note Receivable 10,000 Accounts Payable 1,269,041 Notes Payable 400,000 Accrued Expenses Related Parties 162,011 Notes Payable Related Party 5396 Accrued Expenses 203,037 Enterprise Value 10,563,930 Less: Total Debt (2,038,343 ) Portion of Enterprise Value Attributable to Shareholders 8,525,587 Fair Value Per Share $ 0.186168
Schedule of comprehensive Income	Schedule of comprehensive Income 470,588 Common Shares of Zander Therapeutics, Inc. Basis Fair Value Total Unrealized Gains Net Unrealized Gain or (Loss) realized during the quarter ended September 30, 2023 $ 5,741 $ 87,608 $ 81,867 $ 0 725,000 Series M Preferred of Zander Therapeutics, Inc. Basis Fair Value Total Unrealized Gain Net Unrealized Gain or (Loss) realized during the quarter ended September 30, 2023 $ 13,124 $ 134,971 $ 121,847 $ 0

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Sep. 30, 2023
Income Tax Disclosure [Abstract]
Schedule of deferred tax assets	Schedule of deferred tax assets Deferred tax assets: Net operating tax carry forwards $ 4,147,261 Other (0 ) Gross deferred tax assets 4,147,261 Valuation allowance (4,147,261 ) Net deferred tax assets $ (0 )

ORGANIZATION AND SUMMARY OF S_4

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	12 Months Ended
	Sep. 30, 2023
Property, Plant and Equipment [Line Items]
Risk free interest rate	5.29%
Expected volatility	920.38%
Minimum [Member]
Property, Plant and Equipment [Line Items]
Expected term	2 years 9 months 10 days
Maximum [Member]
Property, Plant and Equipment [Line Items]
Expected term	3 years 2 months 15 days

ORGANIZATION AND SUMMARY OF S_5

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Accounting Policies [Abstract]
Deferred tax assets valuation allowance, percent	100%
Advertising Expense	$ 0	$ 0

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)		137 Months Ended
	Sep. 12, 2023	Sep. 30, 2023	Sep. 30, 2022
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Net loss since inception		$ 19,748,863
Common stock, par value		$ 0.0001	$ 0.0001
Common stock equals percentage	80%
Common stock requested percentage	200%
Average daily traded value	$ 250,000
Common Stock [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Share price	$ 1.25
Common Stock [Member] | Coventry Enterprises L L C [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Share price	$ 1.50
Resale of stock, shares	10,000
Equity Line Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of shares purchased, value	$ 10,000,000
Common stock, par value	$ 0.0001
Equity Line Agreement [Member] | Common Stock [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of shares issued, shares	125,000
Resale of stock, shares	1,126,954

NOTES PAYABLE (Details)

NOTES PAYABLE (Details) - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Short-Term Debt [Line Items]
Notes Payable	$ 95,710	$ 710
Related Party [Member]
Short-Term Debt [Line Items]
Notes Payable	710
David Koos [Member] | Related Party [Member]
Short-Term Debt [Line Items]
Notes Payable	$ 710

NOTES PAYABLE (Details 1)

NOTES PAYABLE (Details 1) - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Short-Term Debt [Line Items]
Notes Payable	$ 95,710	$ 710
Nonrelated Party [Member]
Short-Term Debt [Line Items]
Notes Payable	270,000
Bostonia [Member] | Nonrelated Party [Member]
Short-Term Debt [Line Items]
Notes Payable	95,000
Coventry Enterprises L L C [Member] | Nonrelated Party [Member]
Short-Term Debt [Line Items]
Notes Payable	$ 175,000

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)		12 Months Ended
	Sep. 12, 2023	Sep. 30, 2023
Debt Instrument [Line Items]
Principal amount	$ 175,000
Original issue discount	$ 26,250
Principal amount rate percentage		10%
Guaranteed interest		$ 26,250
Guaranteed interest on principal amount due		$ 28,750
Maturity period		Mar. 12, 2025
David Koos [Member]
Debt Instrument [Line Items]
Due to related party payables		$ 710
David Koos [Member] | Due and Payable March 72024 [Member]
Debt Instrument [Line Items]
Annual interest rate		15%
Bostonia [Member] | Due and Payable March 72024 [Member]
Debt Instrument [Line Items]
Due to related party payables		$ 45,000
Annual interest rate		10%
Bostonia [Member] | Due And Payable March 102024 [Member]
Debt Instrument [Line Items]
Due to related party payables		$ 50,000
Annual interest rate		10%

CONVERTIBLE NOTES PAYABLE (Deta

CONVERTIBLE NOTES PAYABLE (Details Narrative)	Sep. 30, 2023 USD ($) $ / shares
March 82016 [Member]
Short-Term Debt [Line Items]
Convertible notes payable amount	$ 100,000
Cash issued for convertible note	$ 100,000
Annual percentage rate	8%
Conversion price | $ / shares	$ 150
Outstanding principal amount	$ 100,000
April 62016 [Member]
Short-Term Debt [Line Items]
Convertible notes payable amount	50,000
Cash issued for convertible note	$ 50,000
Annual percentage rate	8%
Conversion price | $ / shares	$ 150
Outstanding principal amount	$ 50,000
October 312016 [Member]
Short-Term Debt [Line Items]
Convertible notes payable amount	50,000
Cash issued for convertible note	$ 50,000
Annual percentage rate	10%
Conversion price | $ / shares	$ 18.75
Outstanding principal amount	$ 50,000
May 52017 [Member]
Short-Term Debt [Line Items]
Convertible notes payable amount	200,000
Cash issued for convertible note	$ 200,000
Annual percentage rate	10%
Conversion price | $ / shares	$ 75
Outstanding principal amount	$ 200,000
Derivative liability	800,000
December 2017 [Member]
Short-Term Debt [Line Items]
Convertible notes payable amount	100,000
Cash issued for convertible note	$ 100,000
Annual percentage rate	10%
Conversion price | $ / shares	$ 37.50
Outstanding principal amount	$ 100,000
Derivative liability	400,000
October 0317 [Member]
Short-Term Debt [Line Items]
Convertible notes payable amount	50,000
Cash issued for convertible note	$ 50,000
Annual percentage rate	10%
Conversion price | $ / shares	$ 37.5
Outstanding principal amount	$ 50,000
Derivative liability	200,000
September 302018 [Member]
Short-Term Debt [Line Items]
Convertible notes payable amount	350,000
Cash issued for convertible note	$ 350,000
Annual percentage rate	10%
Outstanding principal amount	$ 10,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Short-Term Debt [Line Items]
Payments due to related parties	$ 95,710	$ 710
David Koos [Member]
Short-Term Debt [Line Items]
Payments due to related parties	710
Due to related party	710
September 302018 [Member]
Short-Term Debt [Line Items]
Principal amount	350,000
Outstanding principal amount	$ 10,000

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - $ / shares	Sep. 30, 2023	Sep. 30, 2022
Class of Stock [Line Items]
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	5,800,000,000	5,800,000,000
Common stock, shares issued	3,506,366	3,354,866
Common stock, shares outstanding	3,506,366	3,354,866
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	800,000,000	800,000,000
Series AA Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	600,000	600,000
Preferred stock, shares outstanding	34	34
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized	739,000,000	540,000,000
Preferred stock, shares outstanding	409,551	293,033
Series M Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	60,000,000	60,000,000
Preferred stock, shares outstanding	29,338	29,338
Series NC Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	20,000	20,000
Preferred stock, shares outstanding	15,007	7

INVESTMENT SECURITIES, RELATE_3

INVESTMENT SECURITIES, RELATED PARTY (Details) - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Accounts Payable	$ 29,674	$ 28,799
Series M Preferred Stock [Member] | Zander Therapeutics [Member]
Fair Value of Intellectual Property	1,500
Prepaid Expenses	65,661
Due from Employees	1,071
Note Receivable	64,400
Accrued Interest Receivable	23,989
Investment Securities	8,423,366
Convertible Note Receivable	10,000
Accounts Payable	1,269,041
Notes Payable	400,000
Accrued Expenses Related Parties	162,011
Notes Payable Related Party	5,396
Accrued Expenses	203,037
Enterprise Value	10,563,930
Less: Total Debt	(2,038,343)
Portion of Enterprise Value Attributable to Shareholders	$ 8,525,587
Fair Value Per Share	$ 0.186168

INVESTMENT SECURITIES, RELATE_4

INVESTMENT SECURITIES, RELATED PARTY (Details 1) - Zander Therapeutics [Member]	12 Months Ended
	Sep. 30, 2023 USD ($)
Common Stock [Member]
Investment Securities, Basis	$ 5,741
Investment Securities, Fair Value	87,608
Investment Securities, Total Unrealized Gain	81,867
Investment Securities, Net Unrealized Gain or (Loss) realized	0
Series M Preferred Stock [Member]
Investment Securities, Basis	13,124
Investment Securities, Fair Value	134,971
Investment Securities, Total Unrealized Gain	121,847
Investment Securities, Net Unrealized Gain or (Loss) realized	$ 0

INVESTMENT SECURITIES, RELATE_5

INVESTMENT SECURITIES, RELATED PARTY (Details Narrative) - Zander Therapeutics [Member] - USD ($)	Jun. 30, 2023	Nov. 29, 2018	Jun. 11, 2018
Number of shares issued for dividends	470,588		470,588
Series M Preferred Stock [Member]
Shares issued in satisfaction of prepaid rent and accrued interest	725,000	725,000
Shares issued in satisfaction of prepaid rent and accrued interest value		$ 13,124

INCOME TAXES (Details)

INCOME TAXES (Details)	Sep. 30, 2023 USD ($)
Deferred tax assets:
Net operating tax carry forwards	$ 4,147,261
Other	0
Gross deferred tax assets	4,147,261
Valuation allowance	(4,147,261)
Net deferred tax assets	$ 0

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative)	Sep. 30, 2023 USD ($)
Income Tax Disclosure [Abstract]
Gross deferred tax assets	$ 4,147,261
Net operating loss carry forwards	$ 19,748,863

STOCK TRANSACTIONS (Details Nar

STOCK TRANSACTIONS (Details Narrative) - USD ($)	Mar. 13, 2023	Dec. 05, 2022	Nov. 11, 2022	Oct. 25, 2022	Sep. 12, 2023	Mar. 17, 2023
Company reverse stock split	1 for 1500
Series A Preferred Stock [Member]
Issuance of shares as consideration for services		1,112		6,667
Common stock shares issued	3,593
Series A Preferred Shares [Member] | Convertible Debt [Member]
Shares issued in satisfaction of convertible identedness			105,126
Value of shares issued in satisfaction of convertible debt			$ 761,500
Accrued interest			$ 380,262
Common Stock [Member]
Shares issued in satisfaction of convertible identedness			11,279
Accrued interest			$ 25,639
Common stock shares issued	15,201
Common Stock [Member] | Coventry Enterprises L L C [Member]
Common stock shares issued					125,000
Series N C Preferred Shares [Member] | Chief Executive Officer [Member] | David Koss [Member]
Common stock shares issued						15,000
Accrued salaries						$ 10,050

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - Subsequent Event [Member] - USD ($)	Oct. 27, 2023	Oct. 13, 2023
Subsequent Event [Line Items]
Common stock shares issued	35,785	16,710
Cash consideration	$ 46,091	$ 22,726