Kisses From Italy (KITL) S-1/A 16 Jan 24 IPO registration (amended) Financial data

Cover

Cover	9 Months Ended
	Sep. 30, 2023
Entity Addresses [Line Items]
Document Type	S-1/A
Amendment Flag	true
Amendment Description	Share amount and other changes
Entity Registrant Name	KISSES FROM ITALY INC.
Entity Central Index Key	0001608092
Entity Tax Identification Number	46-2388377
Entity Incorporation, State or Country Code	FL
City Area Code	305
Local Phone Number	423-7129
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Document Creation Date	Jan. 16, 2024
Business Contact [Member]
Entity Addresses [Line Items]
Entity Address, Address Line One	80 SW 8th ST.
Entity Address, Address Line Two	Suite 2000
Entity Address, City or Town	Miami
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	33130

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 107,837	$ 324,493
Accounts receivable	14,469	13,470
Other receivables	49,190	49,190
Inventory	12,545	14,359
Total current assets	184,041	401,511
Property and equipment, net	0	3,687
Equipment not in service	40,852	40,852
Right of use assets	402,375	473,561
Other Assets	2,745	2,745
Total assets	630,013	922,355
Current liabilities:
Accounts payable	102,117	86,393
Accrued liabilities	123,797	149,393
Lease liability - short term	42,703	45,577
Notes payable	0	12,171
Convertible notes	460,000	488,400
Derivative liability	0	73,398
Total current liabilities	728,617	855,333
Notes payable long term	308,507	250,000
Lease liability- long term	359,672	427,984
Total liabilities	1,396,796	1,533,317
Commitments and contingencies
Stockholders' Deficit:
Common stock, $0.001 par value, 650,000,000 shares authorized; 302,747,608 and 189,216,582 shares issued and outstanding as of September 30, 2023 and December 31, 2022, respectively	302,747	189,216
Additional paid-in capital	18,158,235	13,939,053
Accumulated deficit	(19,227,929)	(14,706,391)
Total Kisses From Italy Stockholders' Deficit	(766,783)	(577,977)
Non-controlling interest	0	(32,985)
Total Stockholders' deficit	(766,783)	(610,962)
Total liabilities and deficit	630,013	922,355
Series A Preferred Stock [Member]
Stockholders' Deficit:
Preferred stock value	0	0
Series B Preferred Stock [Member]
Stockholders' Deficit:
Preferred stock value	0	0
Series C Preferred Stock [Member]
Stockholders' Deficit:
Preferred stock value	$ 165	$ 145

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2023	Dec. 31, 2022
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	650,000,000	650,000,000
Common stock, shares issued	302,747,608	189,216,582
Common stock, shares outstanding	302,747,608	189,216,582
Series A Preferred Stock [Member]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	1,500,000	1,500,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Series B Preferred Stock [Member]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Series C Preferred Stock [Member]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	165,080	145,080
Preferred stock, shares outstanding	165,080	145,080

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Income Statement [Abstract]
Food sales	$ 26,567	$ 101,522	$ 203,406	$ 311,484
Cost of goods sold	8,268	56,179	96,259	162,125
Gross profit	18,299	45,343	107,147	149,359
Operating expenses:
Depreciation and amortization	2,634	527	39,624	1,580
Stock based compensation-related party	1,215,000	0	2,195,300	0
Stock based compensation	34,000	0	307,200	5,170
Payroll and other expenses	30,685	48,575	123,255	88,120
Rent	25,942	27,694	85,877	96,675
Consulting and professional fees	8,861	43,786	234,570	164,637
General and administrative	83,266	93,716	169,968	199,942
Total operating expenses	1,400,388	214,298	3,155,793	556,124
Income (loss) from operations	(1,382,089)	(168,955)	(3,048,646)	(406,765)
Other income (expense)
Interest (expense)	(830,306)	(9,125)	(1,378,230)	(311,629)
Loss the extinguishment of debt	0	0	(168,060)	0
Change in the fair value of the derivative liability	0	(109,411)	73,398	(109,411)
Total other income (expense)	(830,306)	(118,536)	(1,472,892)	(421,040)
Income (loss) before income taxes	(2,212,395)	(287,491)	(4,521,538)	(827,805)
Provision for income taxes (benefit)	0	0	0	0
Net loss	(2,212,395)	(287,491)	(4,521,538)	(827,805)
Less: net income (loss) attributable to non-controlling interests	35,937	(5,596)	32,935	10,934
Net loss attributable to Kisses From Italy, Inc.	$ (2,248,332)	$ (281,895)	$ (4,554,473)	$ (838,739)
Basic earnings (loss) per common share	$ (0.01)	$ 0	$ (0.02)	$ 0
Diluted earnings (loss) per common share	$ (0.01)	$ 0	$ (0.02)	$ 0
Weighted average number of shares outstanding:
Basic	291,439,823	185,520,582	236,630,525	184,730,359
Diluted	291,439,823	185,520,582	236,630,525	184,730,359

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - USD ($)	Preferred Stock Series A [Member]	Preferred Stock Series B [Member]	Preferred Stock Series C [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Noncontrolling Interest [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 31, 2021	$ 0	$ 0	$ 240	$ 180,913	$ 13,702,813	$ (19,665)	$ (13,859,006)	$ 5,295
Beginning balance, shares at Dec. 31, 2021	0	0	240,080	180,913,582
Stock based compensation					5,170			5,170
Issuance of Series C Preferred Stock			$ 5		4,995			5,000
Issuance of Series C Preferred Stock, shares			5,000
Conversion of Series C Preferred to Common stock			$ (100)	$ 3,000	(2,900)
Conversion of Series C Preferred to Common stock, shares			(100,000)	3,000,000
Non-controlling interest, net income (loss)						(2,889)		(2,889)
Net loss							(150,205)	(150,205)
Ending balance, value at Mar. 31, 2022	$ 0	$ 0	$ 145	$ 183,913	13,710,078	(22,554)	(14,009,211)	(137,629)
Ending balance, shares at Mar. 31, 2022	0	0	145,080	183,913,582
Beginning balance, value at Dec. 31, 2021	$ 0	$ 0	$ 240	$ 180,913	13,702,813	(19,665)	(13,859,006)	5,295
Beginning balance, shares at Dec. 31, 2021	0	0	240,080	180,913,582
Ending balance, value at Dec. 31, 2022	$ 0	$ 0	$ 145	$ 189,216	13,939,053	(32,985)	(14,706,391)	(610,962)
Ending balance, shares at Dec. 31, 2022	0	0	145,080	189,216,582
Beginning balance, value at Mar. 31, 2022	$ 0	$ 0	$ 145	$ 183,913	13,710,078	(22,554)	(14,009,211)	(137,629)
Beginning balance, shares at Mar. 31, 2022	0	0	145,080	183,913,582
Issuance of warrants in connection with debt					97,453			97,453
Issuance of common stock as financing commitment shares				$ 1,607	73,977			75,584
Issuance of common stock as financing commitment shares, shares				1,607,000
Non-controlling interest, net income (loss)						19,419		19,419
Net loss							(406,639)	(406,639)
Ending balance, value at Jun. 30, 2022	$ 0	$ 0	$ 145	$ 185,520	13,881,508	(3,135)	(14,415,850)	(351,812)
Ending balance, shares at Jun. 30, 2022	0	0	145,080	185,520,582
Issuance of warrants in connection with debt					3,214			3,214
Non-controlling interest, net income (loss)						(5,596)		(5,596)
Net loss							(281,895)	(281,895)
Ending balance, value at Sep. 30, 2022	$ 0	$ 0	$ 145	$ 185,520	13,884,722	(8,731)	(14,697,745)	(636,089)
Ending balance, shares at Sep. 30, 2022	0	0	145,080	185,520,582
Beginning balance, value at Dec. 31, 2022	$ 0	$ 0	$ 145	$ 189,216	13,939,053	(32,985)	(14,706,391)	(610,962)
Beginning balance, shares at Dec. 31, 2022	0	0	145,080	189,216,582
Stock based compensation for services				$ 6,000	200,700			206,700
Stock based compensation for services , shares				6,000,000
Common stock issued for accounts payable				$ 452	14,598			15,050
Common stock issued for accounts payable , shares				451,952
Issuance of common stock as financing commitment shares				$ 6,000	192,000			198,000
Issuance of common stock as financing commitment shares, shares				6,000,000
Conversion of convertible notes and accrued interest into common stock				$ 8,552	373,308			381,860
Conversion of convertible notes and accrued interest into common stock, shares				8,552,000
Non-controlling interest, net income (loss)						(1,883)		(1,883)
Net loss							(950,498)	(950,498)
Ending balance, value at Mar. 31, 2023	$ 0	$ 0	$ 145	$ 210,220	14,719,659	(34,868)	(15,656,889)	(761,732)
Ending balance, shares at Mar. 31, 2023	0	0	145,080	210,220,534
Stock based compensation for services				$ 1,750	64,750			66,500
Stock based compensation for services , shares				1,750,000
Issuance of warrants for financing					56,630			56,630
Stock based compensation for- services related party				$ 26,000	954,300			980,300
Stock based compensation for- services related party, shares				26,000,000
Issuance of common stock as financing commitment shares				$ 4,000	143,000			147,000
Issuance of common stock as financing commitment shares, shares				4,000,000
Sale of common shares pursuant to the Company's equity line of credit				$ 1,502	48,499			50,001
Sale of common shares pursuant to the Company's equity line of credit, shares				1,501,502
Issuance of preferred shares to pay accrued interest			$ 20		19,980			20,000
Issuance of preferred shares to pay accrued interest, shares			20,000
Conversion of convertible notes and accrued interest into common stock				$ 6,504	227,896			234,400
Conversion of convertible notes and accrued interest into common stock, shares				6,503,890
Non-controlling interest, net income (loss)						(1,069)		(1,069)
Net loss							(1,358,646)	(1,358,646)
Ending balance, value at Jun. 30, 2023	$ 0	$ 0	$ 165	$ 249,976	16,234,714	(35,937)	(17,015,535)	(566,617)
Ending balance, shares at Jun. 30, 2023	0	0	165,080	249,975,926
Stock based compensation for services				$ 1,000	33,000			34,000
Stock based compensation for services , shares				1,000,000
Stock based compensation for- services related party				$ 30,000	1,185,000			1,215,000
Stock based compensation for- services related party, shares				30,000,000
Warrant exercises for commitment fees				$ 16,880	564,339			581,219
Warrant exercises for commitment fees, shares				16,880,768
Issuance of common stock as financing commitment shares				$ 4,000	127,000			131,000
Issuance of common stock as financing commitment shares, shares				4,000,000
Sale of common shares pursuant to the Company's equity line of credit				$ 890	14,182			15,072
Sale of common shares pursuant to the Company's equity line of credit, shares				890,914
Non-controlling interest, net income (loss)						35,937		35,937
Net loss							(2,212,395)	(2,212,395)
Ending balance, value at Sep. 30, 2023	$ 0	$ 0	$ 165	$ 302,747	$ 18,158,235	$ 0	$ (19,227,930)	$ (766,783)
Ending balance, shares at Sep. 30, 2023	0	0	165,080	302,747,608

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Cash flows from operating activities of continuing operations:
Net (loss)	$ (4,521,538)	$ (827,805)
Depreciation and amortization	39,624	1,580
Loss on the extinguishment of debt	168,060	0
Stock-based compensation for services	2,502,500	5,170
Change in the fair market value of derivative liability	(73,398)	109,411
Issuance of financing commitment shares	1,057,219	75,584
Issuance of financing commitment warrants	56,630	100,667
Changes in operating assets and liabilities:
Prepaid expenses	0	(19,744)
Accounts receivable	(999)	(4,529)
Account receivable-other	0	(2,633)
Inventory	1,814	(7,539)
Accounts payable	67,620	31,286
Accrued liabilities	(5,596)	29,144
Net cash (used in) operating activities	(708,065)	(509,408)
Cash flows from financing activities:
Proceeds from equity line	65,073	0
Proceeds from notes payable	58,507	250,000
Repayment of notes payable	(12,171)	0
Proceeds from convertible notes	450,000	550,000
Repayment of convertible notes	(70,000)	0
Proceeds from the sale of preferred stock	0	5,000
Net cash provided by financing activities	491,409	805,000
Net increase (decrease) in cash and cash equivalents	(216,656)	295,592
Cash and cash equivalents at beginning of period	324,493	139,485
Cash and cash equivalents at end of period	107,837	435,077
Supplemental disclosure of cash flow information:
Cash paid for interest	0	0
Cash paid for income taxes	0	0
Supplemental disclosure of non-cash investing and financing activities
Conversion of convertible notes and accrued interest into common stock	616,260	0
Reduction of accounts payable with common stock and treasury stock	$ 35,050	$ 0

ORGANIZATION AND DESCRIPTION OF

ORGANIZATION AND DESCRIPTION OF BUSINESS	9 Months Ended
	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND DESCRIPTION OF BUSINESS	NOTE 1 – ORGANIZATION AND DESCRIPTION OF BUSINESS Kisses From Italy Inc. (the “Company”) was incorporated in Florida on March 7, 2013. The Company’s main focus is to develop a fast, casual food dining chain restaurant business of corporate-owned restaurants and expanding through a nationwide/international franchise and territory sales program. The Company commenced operations in May 2015 by opening its first location in Fort Lauderdale, Florida. Three additional restaurants, located in various Wyndham Hotel properties in the Pompano Beach, Florida area, were then opened within the following ten months. All locations, which were in leased facilities, were fully operational by April 2016. In December 2017, the Company vacated one of its restaurants due to a hurricane and has not re-opened that location. In June 2021, the Company consolidated its two Wyndham stores into one location to become more efficient. The Company opened its inaugural European location in Ceglie del Campo, Bari, Italy, in October 2019. The Bari location closed in April 2020 due to the Covid-19 pandemic, briefly re-opened and has not re-opened as of the date of this Prospectus. Such a location was intended to serve as the distribution center for future products for European locations, as well as to be used as a training facility for European franchises. However, this initiative has been severely curtailed due to the onset and lingering impact of Covid-19 in Europe. In June 2021 and November 2021, the Company opened its first two franchise locations in Chino, California and Montreal, Canada, respectively. Since the onset of Covid-19 the Company has temporarily waived any franchise fees at both locations so that the franchisees could establish operations at each of those locations. During the first quarter of 2023 the Company began transitioning its business model. In light of the Company’s new partnership with celebrity Chef, Scott Conant, and the creation of a new brand, named ‘The Ponte San’gwich Shoppe and Italian Deli’ which will be wholly owned by Kisses From Italy and of which the sales and development of the new franchise brand will be headed by the Company’s franchise consultant, Fransmart. Most recently, a redevelopment clause was invoked on the Company’s Wyndham Palm Aire lease location and the Company made the decision to close its operations there and began looking for a new location in South Florida. As of September 30, 2023 the Company was no longer operating at the Pompano Beach Wyndham Palm Aire location and had one remaining corporate owned restaurant open in Ft. Lauderdale Florida. The Company is currently scouting locations in the New York City area for the opening of its first location under the new brand. The Company’s accounting year-end is December 31. COVID-19 On March 11, 2020, the World Health Organization declared the Covid-19 outbreak to be a global pandemic. In addition to the devastating effects on human life, the pandemic has had a negative ripple effect on the global economy, leading to disruptions and volatility in the global financial markets. Most US states and many countries have issued policies intended to stop or slow the further spread of the disease. Covid-19 and we believe, the US’s response to the pandemic has significantly affected the economy. There are no comparable events that provide guidance as to the effect the Covid-19 pandemic may have, and, as a result, the ultimate effect of the pandemic is highly uncertain and subject to change. We do not yet know the full extent of the effects on the economy, the markets we serve, our business, or our operations. Except for our Bari location which remains closed, our US location is now open and is operating at near pre-Covid revenue levels.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation and Principles of Consolidation The condensed consolidated financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States (“GAAP”). This basis of accounting involves the application of accrual accounting and consequently, revenues and gains are recognized when earned, and expenses and losses or recognized when incurred. The consolidated financials include the accounts of the Company and its wholly-owned subsidiaries; Kisses From Italy 9 th SM All intercompany accounts and transactions are eliminated in consolidation. Management’s Representation of Interim Condensed Consolidated Financial Statements The accompanying unaudited condensed consolidated financial statements have been prepared by the Company without audit pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Certain information and disclosures normally included in condensed financial statements prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) have been condensed or omitted as allowed by such rules and regulations, and management believes that the disclosures are adequate to make the information presented not misleading. These condensed consolidated financial statements include all of the adjustments, which in the opinion of management are necessary for a fair presentation of financial position and results of operations. All such adjustments are of a normal and recurring nature. Interim results are not necessarily indicative of results for a full year. These condensed consolidated financial statements should be read in conjunction with the audited condensed consolidated financial statements at and as of December 31, 2022, filed as part of the Company’s Annual Report on Form 10-K with the SEC on March 31, 2023. Use of Estimates The preparation of condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of liabilities and disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. The most significant estimates relate to revenue recognition, valuation of accounts receivable and the allowance for doubtful accounts, inventories, valuation of financial instruments, income taxes, and contingencies. The Company bases its estimates on historical experience, known or expected trends and various other assumptions that are believed to be reasonable given the quality of information available as of the date of these condensed consolidated financial statements. The results of these assumptions provide the basis for making estimates about the carrying amounts of assets and liabilities that are not readily apparent from other sources. Actual results could differ from these estimates. Accounts Receivable and Allowance for Doubtful Accounts Accounts receivables are recorded at the net value of the face amount less any allowance for doubtful accounts. The allowance for doubtful accounts is the Company’s best estimate of the amount of probable credit losses in its existing accounts receivable. The Company reviews the allowance for doubtful accounts on a regular basis, and all past due balances are reviewed individually for collectability. Account balances are charged against the allowance when placed for collection. Recoveries of receivables previously written off are recorded when received. Interest is not charged on past due accounts. These receivables are related to the sale of our private label branded products sold in retail and grocery stores in Canada. As of September 30, 2023, and December 31, 2022, our trade receivables amounted to $ 14,469 13,470 0 Other Receivables As of September 30, 2023 and December 31, 2023 Other receivables are comprised of two components, a receivable from a franchisee for $ 22,000 27,190 ERC Credits The purpose of the ERC is to encourage employers to keep employees on the payroll, even if they are not working during the covered period due to the effects of the coronavirus outbreak. The updated ERC provides a refundable credit of up to $5,000 for each full-time equivalent employee a company retained from March 13, 2020, to December 31, 2020, and up to $14,000 for each retained employee from January 1, 2021, to June 30, 2021. The Company qualifies as an employer if it was ordered to fully or partially shut down or if the Company’s gross receipts fell below 50% for the same quarter in 2019 (for 2020) and below 80% (for 2021). As of September 30, 2023 and December 31, 2022 the Company had ERC credits receivable of $ 27,190 27,190 Valued Added Tax (“VAT”) The Valued Added Tax (“VAT”) VAT is a broadly-based consumption tax which is assessed to the value that is added to goods and services. The Value Added Tax (“VAT”), applies to nearly all goods and services that are bought and sold within the European Union. In Italy where the Company operates, the VAT tax ranges between 4% and 10% for food products and alcohol. As of September 30, 2023 and December 31, 2022, respectively, the Company had a VAT net receivable from its Bari location amounting to $- 0 0 Franchisee Receivable In order to assist the Company’s franchisee in California, the Company extended a $22,000 demand loan at a 1% interest rate to the franchisee. As of September 30, 2023 and December 31, 2022 the balance on the franchisee receivable was $ 22,000 22,000 Foreign Currency Translation The functional and reporting currency of the Company’s Bari location in Italy is the Euro. Management has adopted ASC 830 “Foreign Currency Matters” for transactions that occur in foreign currencies. Monetary assets denominated in foreign currencies are translated using the exchange rate prevailing at the balance sheet date. Average monthly rates are used to translate revenues and expenses. To date, this difference has been immaterial for the Bari location. Transactions denominated in currencies other than the functional currency, such as the Company’s current retails sales in Canada for Kisses From Italy branded products, are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Exchange gains or losses arising from foreign currency transactions are included in the determination of net income for the respective periods. Assets and liabilities of the Company’s operations are translated into the reporting currency, United States dollars, at the exchange rate in effect at the balance sheet dates. Revenue and expenses are translated at average rates in effect during the reporting periods. Equity transactions are recorded at the historical rate when the transaction occurs. Revenue Recognition The Company recognizes revenue under the guidelines of ASC 606. Sales, as presented in the Company’s consolidated statement of earnings, represent franchise revenue; and food and beverage products sold which is presented net of discounts, coupons, employee meals and complimentary meals. Revenue is recognized using the five step approach required under the guidelines of ASC 606: 1. Identify the contract with the client, 2. Identify the performance obligations in the contract, 3. Determine the transaction price, 4. Allocate the transaction price to performance obligations in the contract 5. Recognize revenues when or as the Company satisfies a performance obligation At the corporate owned restaurants all five steps of revenue recognition occur almost simultaneously. The customer orders food from a menu, it is prepared, delivered to the customer who then pays for the food order at the cash register. Our restaurant business represented approximately 95% of our revenue for the year ended December 31, 2022 and nine months ended September 30, 2023. For our branded retail products goods sold in Canada, the Company receives a detailed purchase order from grocery store retailers that specifies the goods ordered, their price, payment terms and the required delivery date. Once the delivery of items on the purchase order is made to the client and title passes to the retailer, the Company has met its performance obligation and recognizes revenue. Non-controlling interest A non-controlling interest represents third-party ownership in the net assets of one of our consolidated subsidiaries. For financial reporting purposes, the assets and liabilities of our majority-owned subsidiary consolidated with those of the Company’s wholly-owned subsidiaries, with any third-party investor’s interest shown as non-controlling interest. Cash and Cash Equivalents The Company considers all highly liquid temporary cash investments with an original maturity of three months or less to be cash equivalents. On September 30, 2023 and December 31, 2022, the Company’s cash equivalents totaled $ 107,837 324,493 Property and equipment Depreciation is computed by the straight-line method and is charged to operations over the estimated useful lives of the assets. Maintenance and repairs are charged to expense as incurred. The carrying amount and accumulated depreciation of assets sold or retired are removed from the accounts in the year of disposal and any resulting gain or loss is included in the results of operations. The estimated useful lives of property and equipment are as follows: Schedule of estimated useful lives of property Computers, software, and office equipment 1 6 Machinery and equipment 3 5 Leasehold improvements Lesser of lease term or estimated useful life Income taxes The Company accounts for income taxes under the Financial Accounting Standards Board (“FASB”) ASC 740, “Accounting for Income Taxes”. Under FASB ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under FASB ASC 740, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. FASB ASC 740-10-05,“Accounting for Uncertainty in Income Taxes” prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. The amount recognized is measured as the largest amount of benefit that is greater than 50 percent likely of being realized upon ultimate settlement. The Company assesses the validity of its conclusions regarding uncertain tax positions on a quarterly basis to determine if facts or circumstances have arisen that might cause it to change its judgment regarding the likelihood of a tax position’s sustainability under audit. On December 18, 2019, FASB released Accounting Standards Update (“ASU”) 2019-12, which affects general principles within Topic 740, Income Taxes. The amendments of ASU 2019-12 are meant to simplify and reduce the cost of accounting for income taxes. The FASB has stated that the ASU is being issued as part of its Simplification Initiative, which is meant to reduce complexity in accounting standards by improving certain areas of GAAP without compromising information provided to users of the condensed consolidated financial statements. The Company adopted this guidance on January 1, 2021 which had no impact on the Company’s condensed consolidated financial statements. Derivative Financial Instruments The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported in the consolidated statements of operations. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative instrument liabilities are classified in the balance sheet as current or non-current based on whether or not the net-cash settlement of the derivative instrument could be required within twelve months of the balance sheet date. As of September 30, 2023 and December 31, 2022, the balance of the derivative liability was $- 0 73,398 Stock-based Compensation The Company accounts for stock-based compensation using the fair method following the guidance set forth in Section 718-10 of the FASB Accounting Standards Codification for disclosure about Stock-Based Compensation. This section requires a public entity to measure the cost of employee services received in exchange for an award of equity instruments based on the grant-date fair value of the award (with limited exceptions). That cost will be recognized over the period during which an employee is required to provide service in exchange for the award- the requisite service period (usually the vesting period). No compensation cost is recognized for equity instruments for which employees do not render the requisite service. Leases In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842), which establishes a new lease accounting model for lessees. The updated guidance requires an entity to recognize assets and liabilities arising from financing and operating leases, along with additional qualitative and quantitative disclosures. The amended guidance is effective for fiscal years, and interim periods within those years, beginning after December 15, 2018, with early adoption permitted. In March 2019, the FASB issued ASU 2019-01, Codification Improvements, which clarifies certain aspects of the new lease standard. The FASB issued ASU 2018-10, Codification Improvements to Topic 842, Leases in July 2018. Also in 2018, the FASB issued ASU 2018-11, Leases (Topic 842) Targeted Improvements, which provides an optional transition method whereby the new lease standard is applied at the adoption date and recognized as an adjustment to retained earnings. The amendments have the same effective date and transition requirements as the new lease standard. On November 15, 2019, the FASB issued ASU 2019-10, which amends the effective dates for three major accounting standards. The ASU defers the effective dates for the credit losses, derivatives, and lease standards for certain companies. Since the Company is classified as a small reporting company and emerging growth company and has a calendar-year end, the Company was eligible for deferring the adoption of ASC 842 to January 1, 2022. In the first quarter of fiscal 2022, we adopted ASU 2016-02 related solely to operating leases at our store locations. The most significant impact of adoption was the recognition of right of use operating lease assets and right of use operating lease liabilities of approximately $ 562,000 Inventory Inventory is comprised of wholesale food inventory at our retail operations. The value of the food at our US locations is very minimal at any one time and is charged to cost of sales as soon as it arrives at the store. Our US locations do not have liquor licenses. During the three months ended June 30, 2022 we wrote off $1,951 alcoholic beverage inventory since the Bari location had been closed since the onset of Covid in March 2020. The balance of inventory on September 30, 2023 and December 31, 2022 was $ 12,545 14,359 Net Loss per Share Net loss per common share is computed by dividing net loss by the weighted average shares of common stock outstanding during the period as defined by Financial Accounting Standards, ASC Topic 260, “Earnings per Share.” Basic earnings per common share (“EPS”) calculations are determined by dividing net income by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per common share calculations are determined by dividing net income by the weighted average number of shares of common stock and dilutive common share equivalents outstanding. Due to the Company’s net losses for the nine months ended September 30, 2023 and September 30, 2022, all of its outstanding stock options, warrants, and shares issuable if convertible notes or Preferred C shares was converted to common stock; are all considered anti-dilutive. The number of these anti-dilutive equivalents was not calculated and are excluded from the calculation of net loss per share. Recent Accounting Pronouncements 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 Company adopted this guidance on January 1, 2022. In June 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (“ASU 2016-13”) and also issued subsequent amendments to the initial guidance: ASU 2018-19, ASU 2019-04, and ASU 2019-05 (collectively, “Topic 326”). Topic 326 requires measurement and recognition of expected credit losses for financial assets held. The Company will be required to adopt this ASU for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. The adoption of Topic 326 is not expected to have a material effect on the Company’s condensed consolidated financial statements and financial statement disclosures.

GOING CONCERN AND LIQUIDITY

GOING CONCERN AND LIQUIDITY	9 Months Ended
	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN AND LIQUIDITY	NOTE 3 – GOING CONCERN AND LIQUIDITY As of September 30, 2023 the Company had cash on hand of $ 107,837 544,576 19,227,929 Management has concluded that these condensed consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. It is the Company’s current intention to raise debt and/or equity financing to fund ongoing operating expenses. There is no assurance that financing, whether debt or equity, will be available to the Company, satisfactorily completed or on terms favorable to the Company. Any issuance of equity securities, if accomplished, could cause substantial dilution to existing stockholders and any debt financing may contain covenants limiting certain corporate actions. Any failure by the Company to successfully raise additional financing would have a material adverse effect on its business, including the possible inability to continue operations.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	9 Months Ended
	Sep. 30, 2023
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 4 – PROPERTY AND EQUIPMENT As of September 30, 2023 and December 31, 2022, the Company had $- 0 3,687

ACCRUED LIABILITIES

ACCRUED LIABILITIES	9 Months Ended
	Sep. 30, 2023
Payables and Accruals [Abstract]
ACCRUED LIABILITIES	NOTE 5 – ACCRUED LIABILITIES The following table sets forth the components of the Company’s accrued liabilities on September 30, 2023 and December 31, 2022. Schedule of accrued liabilities September 30, December 31, Sales tax payable $ 1,302 $ 3,957 Accrued interest payable 23,350 50,330 Payroll tax liabilities 99,145 95,106 Total accrued liabilities $ 123,797 $ 149,393 The Company is in arrears on its payroll tax payments as of September 30, 2023. As of September 30, 2023, the “payroll tax liabilities” were comprised of approximately $ 49,791 49,354

PROMISSORY NOTES PAYABLE

PROMISSORY NOTES PAYABLE	9 Months Ended
	Sep. 30, 2023
Debt Disclosure [Abstract]
PROMISSORY NOTES PAYABLE	NOTE 6 – PROMISSORY NOTES PAYABLE As of September 30, 2023 and December 31, 2022, the balance of notes payable was $ 308,057 262,171 8 250,000 58,507 July 13, 2024 April 3, 2023

CONVERTIBLE NOTES

CONVERTIBLE NOTES	9 Months Ended
	Sep. 30, 2023
Convertible Notes
CONVERTIBLE NOTES	NOTE 7 – CONVERTIBLE NOTES As of September 30, 2023 and December 31, 2022, the outstanding principal balance of convertible notes was $ 460,000 488,400 On April 11, 2022, the Company entered into a securities purchase agreement, dated as of April 6, 2022, (the “Talos Purchase Agreement”) with Talos Victory Fund, LLC, a Delaware limited liability company (“Talos”), pursuant to which the Company issued to Talos a promissory note in the principal amount of $ 165,000 148,500 500,000 1,650,000 0.10 On April 13, 2022, the Company entered into a securities purchase agreement, dated as of April 11, 2022, (the “Blue Lake Purchase Agreement”) with Blue Lake Partners, LLC, a Delaware limited liability company (“Blue Lake”), pursuant to which the Company issued to Blue Lake a promissory note in the principal amount of $ 165,000 148,500 500,000 1,650,000 0.10 On May 13, 2022, the Company entered into a securities purchase agreement, dated as of May 11, 2022, (the “Fourth Man Purchase Agreement”) with Fourth Man, LLC (“Fourth Man”), pursuant to which the Company issued to Fourth Man a promissory note in the principal amount of $ 150,000 135,000 607,000 1,500,000 Each of the notes bear interest at 12 0.025 Using the Black Scholes model, the Company recording a financing expense of $ 97,453 4,800,000 During the three months ended September 30, 2022, the Company granted an underwriter 162,000 0.11 56,250 5 0.12 3,214 As a result of the above transactions, the Company has recorded $ 100,167 As of June 30, 2022 the Talos Note, Blue Lake Note and the Fourth Man Note had converted their convertible notes to equity and no balance or accrued interest was due to these lenders. On July 26, 2022 the Company entered into a $ 70,000 9 July 26, 2023 On January 23, 2023 the Company paid off this $ 70,000 3,863 20,000 93,863 70,000 On May 24, 2022, the Company, entered into a Securities Purchase Agreement (the “JSC Purchase Agreement”) with Jefferson Street Capital LLC, a New Jersey limited liability company (“JSC”), pursuant to which the Company issued to JSC a promissory note in the principal amount of $ 110,000 100,000 500,000 1,000,000 The JSC Note bears interest at a rate of 10 15 The JSC Note is convertible at a fixed conversion price of $ 0.01 The JSC Warrant provides for the purchase of up to 1,000,000 0.10 On June 6, 2023, but effective on June 12, 2023, the Company, entered into a Securities Purchase Agreement (the “Firstfire Purchase Agreement”) with Firstfire Global Opportunity Fund, LLC, a Delaware limited liability company (“Firstfire”), pursuant to which the Company issued to Firstfire a promissory note in the principal amount of $ 110,000 100,000 500,000 1,000,000 The Firstfire Note bears interest at a rate of 10 18 The Firstfire Note is convertible at the option of Firstfire, at any time at a fixed conversion price of $ 0.01 The Firstfire Warrant issued to Firstfire provides for the purchase of up to 1,000,000 0.10 The Company’s sales of shares of common stock to Firstfire under the Firstfire Transaction Documents are limited to On June 16, 2023 the Company paid off its $ 70,000 20,067 On June 21, 2023, the Company entered into an amendment (the “Amendment”) to the JSC Warrant with JSC, pursuant to which the parties provided that any stock issuances to MacRab LLC, officers, directors, vendors, and suppliers of the Company in satisfaction of amounts owed to such parties, would not result in an adjustment to the exercise price. In consideration for the Amendment, the Company issued 3,000,000

STOCKHOLDERS EQUITY

STOCKHOLDERS EQUITY	9 Months Ended
	Sep. 30, 2023
Equity [Abstract]
STOCKHOLDERS EQUITY	NOTE 8 – STOCKHOLDERS EQUITY Common Stock The Company has authorized 650,000,000 302,747,608 189,216,582 0.001 During the three months ended September 30, 2023, the Company issued the following shares of common stock: · 30,000,000 1,215,000 · 1,000,000 34,000 · 16,880,768 581,219 · 4,000,000 131,000 · 890,914 15,072 During the three months ended June 30, 2023, the Company issued the following shares of common stock: · 26,000,000 980,300 · 1,750,000 66,500 · 6,503,000 234,400 · 4,000,000 147,000 · 1,501,502 50,000 During the three months ended March 31, 2023, the Company issued the following shares of common stock: · 6,000,000 206,700 · 6,000,000 198,000 · 8,552,000 381,860 · 451,952 15,050 During the year ended December 31, 2022, the Company issued the following shares of stock: · 3,000,000 · 1,607,000 97,453 · 3,696,000 58,027 Preferred Stock On December 19, 2019, the Company filed a Certificate of Designation with the State of Florida to designate 1,500,000 5,000,000 1,000,000 A summary of the material provisions of the Certificate of Designation governing the Series A Stock, the Series B Stock and the Series C Stock is as follows: Series A Stock The Series A Stock is not convertible. Each share of Series A Stock shall entitle the holder to three hundred votes for each share of Series A Stock. Any amendment to the Certificate of Designation requires the consent of the holders of at least two-thirds of the shares of Series A Stock then outstanding. The holders of Series A Stock are not entitled to dividends until and unless determined by the Board of Directors of the Company. Liquidation Preference No distribution shall be made to holders of shares of capital stock ranking junior to the Series A Preferred Stock upon liquidation, dissolution or winding-up of the Company. The Series A Stock ranks pari passu with the Series C Stock. There were no Series B Stock The Series B Stock is convertible at any time by the holder into the number of shares of common stock of the Company based on two times the price paid by the holder for the shares. The Board has the authorization to establish a minimum price for the conversion price of the Series B Stock (so that if the market price of the common stock of the Company drops below the issuance price, the conversion rate will then be based on the minimum price established by the Board and not the price paid for the shares). The holders of Series B Stock shall not be entitled to voting rights except as otherwise provided by applicable law. The holders of Series B Stock are not entitled to dividends until and unless determined by the Board. Liquidation Preference The holders of Series B Stock shall not be entitled to any distributions upon a liquidation of the Company. Restrictions of Transferability The shares of the Series B Stock shall not, directly, or indirectly, be sold, hypothecated, transferred, assigned, or disposed of in any manner without the prior written consent of the Board and applicable securities laws. There were no Series C Stock The Series C Stock is convertible at any time by the holder into the number of shares of common stock of the Company on the basis of three times the price paid for the shares divided by the floor price of $0.10 established by the Board of Directors. The holders of the Series C Stock shall not be entitled to voting rights except as otherwise provided for by applicable law. The holders of Series C Stock are not entitled to dividends until and unless determined by the Board. Liquidation Preference Upon any liquidation of the Company, the holders of Series C Stock shall be entitled to the amount paid for the shares of Series C Stock prior to the holders of shares ranking junior to the Series C Stock. Upon the holders of the Series C Stock and any series of stock ranking pari passu with the Series C Stock having received distributions to which they are entitled, the remaining assets of the Company shall be distributed to the other holders pro rata in proportion to the shares held by each holder. Restrictions of Transferability The Series C Stock shall not, directly, or indirectly, be sold, hypothecated, transferred, assigned, or disposed of in any manner without the prior written consent of the Board and applicable securities laws. As of September 30, 2023, and December 31, 2022 there were 165,080 145,080 1.00 On July 11, 2023 (the “Issue Date”), the Company, entered into a Securities Purchase Agreement (the “GSC Purchase Agreement”) with GS Capital Partners, LLC, (“GSC”), pursuant to which the Company issued to GSC a 10 115,000 105,000 10,000 500,000 862,500 0.10 1,500,000 The GSC Note bears interest at a rate of 10 0.01 The GSC Note can be accelerated upon the occurrence of an event of default, which shall occur, among other events, (i) if the Company defaults in the payment of principal or interest on the GSC Note or any other note issued to GSC by the Company, (ii) if a majority of the members of the board of directors of the Company on the Issue Date are no longer serving as members of the board, (iii) the Company is not current in its filings with the Securities and Exchange Commission, (iv) if the Common Stock are delisted from an exchange (including the OTC Market exchange), or if the Common Stock trades on an exchange, and trading in the Common Stock is suspended for more than 10 consecutive days, or (v) the Company ceases to file its reports under the Securities Act of 1933, as amended (the “Act”). Upon an event of default, interest on the GSC Note shall accrue at a default interest rate of 24 .01 0.005 The parties agree that while any principal amount, interest or fees, or expenses are still outstanding under the GSC Note, the Company will not enter into any public or private offering of its securities in which the Company receives cash proceeds in the aggregate of more than $ 450,000 The GSC Warrant provides for the purchase of up to 862,500 The Company’s sales of shares of Common Stock to GSC under the GSC Purchase Agreement is limited to The Company and GSC made certain representations and warranties to each other that are customary for transactions similar to this one, subject to specified exceptions and qualifications. On August 22, 2023 (the “Coventry Issue Date”), the Company entered into a Securities Purchase Agreement (the “Coventry Purchase Agreement”) with Coventry Enterprises, LLC, (“Coventry”), pursuant to which the Company issued to Coventry a 10 115,000 105,000 10,000 500,000 862,500 0.10 1,500,000 The Coventry Note bears interest at a rate of 10 0.01 The Coventry Note can be accelerated upon the occurrence of an event of default, which shall occur, among other events, (i) if the Company defaults in the payment of principal or interest on the Coventry Note or any other note issued to Coventry by the Company, (ii) if a majority of the members of the board of directors of the Company on the Coventry Issue Date are no longer serving as members of the board, (iii) the Company is not current in its filings with the Securities and Exchange Commission, (iv) if the Common Stock are delisted from an exchange (including the OTC Market exchange), or if the Common Stock trades on an exchange, and trading in the Common Stock is suspended for more than 10 consecutive days, or (v) the Company ceases to file its reports under the Act 24 .01 0.005 The Warrant provides for the purchase of up to 862,500 The Company’s sales of shares of Common Stock to Coventry under the Purchase Agreement is limited to The Company and the Buyer made certain representations and warranties to each other that are customary for transactions similar to this one, subject to specified exceptions and qualifications. Stock Purchase Warrants Stock purchase warrants are accounted for as equity in accordance with ASC 480, Accounting for Derivative Financial Instruments Indexed to, and Potentially Settled in, a Company’s Own Stock, Distinguishing Liabilities from Equity The following table reflects all outstanding and exercisable warrants on September 30, 2023, and December 31, 2022. All warrants are exercisable for a period of three to five years from the date of issuance: Schedule of warrant activity Number of Warrants Outstanding Weighted Average Exercise Price Weighted Average Remaining Contractual Life (Yrs.) December 31, 2021 – $ – – Warrants issued 5,018,000 $ 0.10 – Warrants exercised – – – Warrants forfeited – – – Balance December 31, 2022 5,018,000 $ 0.10055 Warrants issued 20,664,690 $ .0088 – Warrants exercised (16,880,768 ) .0001 – Warrants forfeited – – – Balance September 30, 2023 8,801,922 $ 0.408 4.75 As of September 30, 2023 the outstanding stock purchase warrants had an aggregate intrinsic value of $ 0 Stock Options As of September 30, 2023, there were 16,000,000 5,333,334 5,333,333 5,333,333 8.25 1,239,823 no no

LEASES

LEASES	9 Months Ended
	Sep. 30, 2023
Leases [Abstract]
LEASES	NOTE 9 – LEASES As of September 30, 2023, the Company had one operating restaurant. The Company leases these spaces based upon the following schedules: · Kisses From Italy 9 th 990 3,273 · Kisses From Italy Italia SRLS based in Bari, Italy, leases approximately 2,200 During the three months ended March 31, 2023, the Company adopted ASC 842, and based on the present value of the lease payments for the remaining average lease term of the Company’s existing leases noted above, the Company recognized $ 562,030 88,469 473,561 For the nine months ended September 30, 2023, and 2022, the Company recorded rent expenses related to lease obligations of $ 85,877 96,675

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 10 – SUBSEQUENT EVENTS Effective October 10, 2023, the Board of Directors (the “Board”) of the Company appointed Scott Conant to serve as a member of the Board, to serve until his successor is duly appointed unless he resigns, is removed from office, or is otherwise disqualified from serving as a director of the Company. Subsequent to September 30, 2023, the Company issued 23,261,034 common shares for services of which 22,000,000 shares were issued to officers and directors.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
Basis of Presentation and Principles of Consolidation	Basis of Presentation and Principles of Consolidation The condensed consolidated financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States (“GAAP”). This basis of accounting involves the application of accrual accounting and consequently, revenues and gains are recognized when earned, and expenses and losses or recognized when incurred. The consolidated financials include the accounts of the Company and its wholly-owned subsidiaries; Kisses From Italy 9 th SM All intercompany accounts and transactions are eliminated in consolidation.
Management’s Representation of Interim Condensed Consolidated Financial Statements	Management’s Representation of Interim Condensed Consolidated Financial Statements The accompanying unaudited condensed consolidated financial statements have been prepared by the Company without audit pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Certain information and disclosures normally included in condensed financial statements prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) have been condensed or omitted as allowed by such rules and regulations, and management believes that the disclosures are adequate to make the information presented not misleading. These condensed consolidated financial statements include all of the adjustments, which in the opinion of management are necessary for a fair presentation of financial position and results of operations. All such adjustments are of a normal and recurring nature. Interim results are not necessarily indicative of results for a full year. These condensed consolidated financial statements should be read in conjunction with the audited condensed consolidated financial statements at and as of December 31, 2022, filed as part of the Company’s Annual Report on Form 10-K with the SEC on March 31, 2023.
Use of Estimates	Use of Estimates The preparation of condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of liabilities and disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. The most significant estimates relate to revenue recognition, valuation of accounts receivable and the allowance for doubtful accounts, inventories, valuation of financial instruments, income taxes, and contingencies. The Company bases its estimates on historical experience, known or expected trends and various other assumptions that are believed to be reasonable given the quality of information available as of the date of these condensed consolidated financial statements. The results of these assumptions provide the basis for making estimates about the carrying amounts of assets and liabilities that are not readily apparent from other sources. Actual results could differ from these estimates.
Accounts Receivable and Allowance for Doubtful Accounts	Accounts Receivable and Allowance for Doubtful Accounts Accounts receivables are recorded at the net value of the face amount less any allowance for doubtful accounts. The allowance for doubtful accounts is the Company’s best estimate of the amount of probable credit losses in its existing accounts receivable. The Company reviews the allowance for doubtful accounts on a regular basis, and all past due balances are reviewed individually for collectability. Account balances are charged against the allowance when placed for collection. Recoveries of receivables previously written off are recorded when received. Interest is not charged on past due accounts. These receivables are related to the sale of our private label branded products sold in retail and grocery stores in Canada. As of September 30, 2023, and December 31, 2022, our trade receivables amounted to $ 14,469 13,470 0
Other Receivables	Other Receivables As of September 30, 2023 and December 31, 2023 Other receivables are comprised of two components, a receivable from a franchisee for $ 22,000 27,190
ERC Credits	ERC Credits The purpose of the ERC is to encourage employers to keep employees on the payroll, even if they are not working during the covered period due to the effects of the coronavirus outbreak. The updated ERC provides a refundable credit of up to $5,000 for each full-time equivalent employee a company retained from March 13, 2020, to December 31, 2020, and up to $14,000 for each retained employee from January 1, 2021, to June 30, 2021. The Company qualifies as an employer if it was ordered to fully or partially shut down or if the Company’s gross receipts fell below 50% for the same quarter in 2019 (for 2020) and below 80% (for 2021). As of September 30, 2023 and December 31, 2022 the Company had ERC credits receivable of $ 27,190 27,190
Valued Added Tax (“VAT”)	Valued Added Tax (“VAT”) The Valued Added Tax (“VAT”) VAT is a broadly-based consumption tax which is assessed to the value that is added to goods and services. The Value Added Tax (“VAT”), applies to nearly all goods and services that are bought and sold within the European Union. In Italy where the Company operates, the VAT tax ranges between 4% and 10% for food products and alcohol. As of September 30, 2023 and December 31, 2022, respectively, the Company had a VAT net receivable from its Bari location amounting to $- 0 0
Franchisee Receivable	Franchisee Receivable In order to assist the Company’s franchisee in California, the Company extended a $22,000 demand loan at a 1% interest rate to the franchisee. As of September 30, 2023 and December 31, 2022 the balance on the franchisee receivable was $ 22,000 22,000
Foreign Currency Translation	Foreign Currency Translation The functional and reporting currency of the Company’s Bari location in Italy is the Euro. Management has adopted ASC 830 “Foreign Currency Matters” for transactions that occur in foreign currencies. Monetary assets denominated in foreign currencies are translated using the exchange rate prevailing at the balance sheet date. Average monthly rates are used to translate revenues and expenses. To date, this difference has been immaterial for the Bari location. Transactions denominated in currencies other than the functional currency, such as the Company’s current retails sales in Canada for Kisses From Italy branded products, are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Exchange gains or losses arising from foreign currency transactions are included in the determination of net income for the respective periods. Assets and liabilities of the Company’s operations are translated into the reporting currency, United States dollars, at the exchange rate in effect at the balance sheet dates. Revenue and expenses are translated at average rates in effect during the reporting periods. Equity transactions are recorded at the historical rate when the transaction occurs.
Revenue Recognition	Revenue Recognition The Company recognizes revenue under the guidelines of ASC 606. Sales, as presented in the Company’s consolidated statement of earnings, represent franchise revenue; and food and beverage products sold which is presented net of discounts, coupons, employee meals and complimentary meals. Revenue is recognized using the five step approach required under the guidelines of ASC 606: 1. Identify the contract with the client, 2. Identify the performance obligations in the contract, 3. Determine the transaction price, 4. Allocate the transaction price to performance obligations in the contract 5. Recognize revenues when or as the Company satisfies a performance obligation At the corporate owned restaurants all five steps of revenue recognition occur almost simultaneously. The customer orders food from a menu, it is prepared, delivered to the customer who then pays for the food order at the cash register. Our restaurant business represented approximately 95% of our revenue for the year ended December 31, 2022 and nine months ended September 30, 2023. For our branded retail products goods sold in Canada, the Company receives a detailed purchase order from grocery store retailers that specifies the goods ordered, their price, payment terms and the required delivery date. Once the delivery of items on the purchase order is made to the client and title passes to the retailer, the Company has met its performance obligation and recognizes revenue.
Non-controlling interest	Non-controlling interest A non-controlling interest represents third-party ownership in the net assets of one of our consolidated subsidiaries. For financial reporting purposes, the assets and liabilities of our majority-owned subsidiary consolidated with those of the Company’s wholly-owned subsidiaries, with any third-party investor’s interest shown as non-controlling interest.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid temporary cash investments with an original maturity of three months or less to be cash equivalents. On September 30, 2023 and December 31, 2022, the Company’s cash equivalents totaled $ 107,837 324,493
Property and equipment	Property and equipment Depreciation is computed by the straight-line method and is charged to operations over the estimated useful lives of the assets. Maintenance and repairs are charged to expense as incurred. The carrying amount and accumulated depreciation of assets sold or retired are removed from the accounts in the year of disposal and any resulting gain or loss is included in the results of operations. The estimated useful lives of property and equipment are as follows: Schedule of estimated useful lives of property Computers, software, and office equipment 1 6 Machinery and equipment 3 5 Leasehold improvements Lesser of lease term or estimated useful life
Income taxes	Income taxes The Company accounts for income taxes under the Financial Accounting Standards Board (“FASB”) ASC 740, “Accounting for Income Taxes”. Under FASB ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under FASB ASC 740, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. FASB ASC 740-10-05,“Accounting for Uncertainty in Income Taxes” prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. The amount recognized is measured as the largest amount of benefit that is greater than 50 percent likely of being realized upon ultimate settlement. The Company assesses the validity of its conclusions regarding uncertain tax positions on a quarterly basis to determine if facts or circumstances have arisen that might cause it to change its judgment regarding the likelihood of a tax position’s sustainability under audit. On December 18, 2019, FASB released Accounting Standards Update (“ASU”) 2019-12, which affects general principles within Topic 740, Income Taxes. The amendments of ASU 2019-12 are meant to simplify and reduce the cost of accounting for income taxes. The FASB has stated that the ASU is being issued as part of its Simplification Initiative, which is meant to reduce complexity in accounting standards by improving certain areas of GAAP without compromising information provided to users of the condensed consolidated financial statements. The Company adopted this guidance on January 1, 2021 which had no impact on the Company’s condensed consolidated financial statements.
Derivative Financial Instruments	Derivative Financial Instruments The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported in the consolidated statements of operations. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative instrument liabilities are classified in the balance sheet as current or non-current based on whether or not the net-cash settlement of the derivative instrument could be required within twelve months of the balance sheet date. As of September 30, 2023 and December 31, 2022, the balance of the derivative liability was $- 0 73,398
Stock-based Compensation	Stock-based Compensation The Company accounts for stock-based compensation using the fair method following the guidance set forth in Section 718-10 of the FASB Accounting Standards Codification for disclosure about Stock-Based Compensation. This section requires a public entity to measure the cost of employee services received in exchange for an award of equity instruments based on the grant-date fair value of the award (with limited exceptions). That cost will be recognized over the period during which an employee is required to provide service in exchange for the award- the requisite service period (usually the vesting period). No compensation cost is recognized for equity instruments for which employees do not render the requisite service.
Leases	Leases In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842), which establishes a new lease accounting model for lessees. The updated guidance requires an entity to recognize assets and liabilities arising from financing and operating leases, along with additional qualitative and quantitative disclosures. The amended guidance is effective for fiscal years, and interim periods within those years, beginning after December 15, 2018, with early adoption permitted. In March 2019, the FASB issued ASU 2019-01, Codification Improvements, which clarifies certain aspects of the new lease standard. The FASB issued ASU 2018-10, Codification Improvements to Topic 842, Leases in July 2018. Also in 2018, the FASB issued ASU 2018-11, Leases (Topic 842) Targeted Improvements, which provides an optional transition method whereby the new lease standard is applied at the adoption date and recognized as an adjustment to retained earnings. The amendments have the same effective date and transition requirements as the new lease standard. On November 15, 2019, the FASB issued ASU 2019-10, which amends the effective dates for three major accounting standards. The ASU defers the effective dates for the credit losses, derivatives, and lease standards for certain companies. Since the Company is classified as a small reporting company and emerging growth company and has a calendar-year end, the Company was eligible for deferring the adoption of ASC 842 to January 1, 2022. In the first quarter of fiscal 2022, we adopted ASU 2016-02 related solely to operating leases at our store locations. The most significant impact of adoption was the recognition of right of use operating lease assets and right of use operating lease liabilities of approximately $ 562,000
Inventory	Inventory Inventory is comprised of wholesale food inventory at our retail operations. The value of the food at our US locations is very minimal at any one time and is charged to cost of sales as soon as it arrives at the store. Our US locations do not have liquor licenses. During the three months ended June 30, 2022 we wrote off $1,951 alcoholic beverage inventory since the Bari location had been closed since the onset of Covid in March 2020. The balance of inventory on September 30, 2023 and December 31, 2022 was $ 12,545 14,359
Net Loss per Share	Net Loss per Share Net loss per common share is computed by dividing net loss by the weighted average shares of common stock outstanding during the period as defined by Financial Accounting Standards, ASC Topic 260, “Earnings per Share.” Basic earnings per common share (“EPS”) calculations are determined by dividing net income by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per common share calculations are determined by dividing net income by the weighted average number of shares of common stock and dilutive common share equivalents outstanding. Due to the Company’s net losses for the nine months ended September 30, 2023 and September 30, 2022, all of its outstanding stock options, warrants, and shares issuable if convertible notes or Preferred C shares was converted to common stock; are all considered anti-dilutive. The number of these anti-dilutive equivalents was not calculated and are excluded from the calculation of net loss per share.
Recent Accounting Pronouncements	Recent Accounting Pronouncements 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 Company adopted this guidance on January 1, 2022. In June 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (“ASU 2016-13”) and also issued subsequent amendments to the initial guidance: ASU 2018-19, ASU 2019-04, and ASU 2019-05 (collectively, “Topic 326”). Topic 326 requires measurement and recognition of expected credit losses for financial assets held. The Company will be required to adopt this ASU for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. The adoption of Topic 326 is not expected to have a material effect on the Company’s condensed consolidated financial statements and financial statement disclosures.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
Schedule of estimated useful lives of property	Schedule of estimated useful lives of property Computers, software, and office equipment 1 6 Machinery and equipment 3 5 Leasehold improvements Lesser of lease term or estimated useful life

ACCRUED LIABILITIES (Tables)

ACCRUED LIABILITIES (Tables)	9 Months Ended
	Sep. 30, 2023
Payables and Accruals [Abstract]
Schedule of accrued liabilities	Schedule of accrued liabilities September 30, December 31, Sales tax payable $ 1,302 $ 3,957 Accrued interest payable 23,350 50,330 Payroll tax liabilities 99,145 95,106 Total accrued liabilities $ 123,797 $ 149,393

STOCKHOLDERS EQUITY (Tables)

STOCKHOLDERS EQUITY (Tables)	9 Months Ended
	Sep. 30, 2023
Equity [Abstract]
Schedule of warrant activity	Schedule of warrant activity Number of Warrants Outstanding Weighted Average Exercise Price Weighted Average Remaining Contractual Life (Yrs.) December 31, 2021 – $ – – Warrants issued 5,018,000 $ 0.10 – Warrants exercised – – – Warrants forfeited – – – Balance December 31, 2022 5,018,000 $ 0.10055 Warrants issued 20,664,690 $ .0088 – Warrants exercised (16,880,768 ) .0001 – Warrants forfeited – – – Balance September 30, 2023 8,801,922 $ 0.408 4.75

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	9 Months Ended
	Sep. 30, 2023
Office Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment useful life	1 year
Office Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment useful life	6 years
Machinery and Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment useful life	3 years
Machinery and Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment useful life	5 years
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment useful life	Lesser of lease term or estimated useful life

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
Trade receivables	$ 14,469	$ 13,470
Allowance for doubtful accounts	0	0
Receivable from a franchisee	22,000	22,000
Employee retention credit receivable	27,190	27,190
VAT net receivable	0	0
Franchisee receivable	22,000	22,000
Cash and cash equivalents	107,837	324,493
Derivative liability	0	73,398
Right of use operating lease liabilities	562,000
Inventory	$ 12,545	$ 14,359

GOING CONCERN AND LIQUIDITY (De

GOING CONCERN AND LIQUIDITY (Details Narrative) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Cash on hand	$ 107,837	$ 324,493
Working capital deficit	544,576
Accumulated deficit	$ 19,227,929	$ 14,706,391

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Property and equipment	$ 0	$ 3,687

ACCRUED LIABILITIES (Details)

ACCRUED LIABILITIES (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Payables and Accruals [Abstract]
Sales tax payable	$ 1,302	$ 3,957
Accrued interest payable	23,350	50,330
Payroll tax liabilities	99,145	95,106
Total accrued liabilities	$ 123,797	$ 149,393

ACCRUED LIABILITIES (Details Na

ACCRUED LIABILITIES (Details Narrative)	9 Months Ended
	Sep. 30, 2023 USD ($)
Payables and Accruals [Abstract]
Payroll tax liabilities	$ 49,791
Interest and penalties	$ 49,354

PROMISSORY NOTES PAYABLE (Detai

PROMISSORY NOTES PAYABLE (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Notes payable	$ 308,057	$ 262,171
Unsecured Note Payable 1 [Member]
Debt Instrument [Line Items]
Notes payable	$ 250,000
Interest rate	8%
Maturity date	Jul. 13, 2024
Unsecured Note Payable 2 [Member]
Debt Instrument [Line Items]
Notes payable	$ 58,507
Interest rate	8%
Maturity date	Apr. 03, 2023

CONVERTIBLE NOTES (Details Narr

CONVERTIBLE NOTES (Details Narrative) - USD ($)									3 Months Ended	9 Months Ended		12 Months Ended
	Jun. 16, 2023	Jun. 06, 2023	Jan. 23, 2023	Jul. 26, 2022	May 24, 2022	May 13, 2022	Apr. 13, 2022	Apr. 11, 2022	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Jun. 21, 2023	Feb. 13, 2023	Dec. 31, 2021
Convertible note										$ 460,000		$ 488,400
Gross proceeds										$ 450,000	$ 550,000
Exercise price										$ 0.408		$ 0.10055			$ 0
Financing expense												$ 100,167
Repayment of convertible note										$ 70,000	$ 0
Warrant One [Member]
Exercise price									$ 0.11		$ 0.11
Number of underwriter warrants									162,000		162,000
Warrant Two [Member]
Exercise price									$ 0.12		$ 0.12
Financing expense									$ 3,214
Number of underwriter warrants									56,250		56,250
Warrants exercisable term									5 years
Talos Note Blue Lake Note and Fourth Man Note [Member]
Financing expense						$ 97,453
Warrants issued, shares						4,800,000
Convertible Debt [Member]
Convertible note														$ 70,000
Convertible debt paid	$ 70,000		$ 70,000
Interest paid	$ 20,067		3,863
Payment of prepayment penalty			20,000
Repayment of convertible note			$ 93,863
Talos Victory Fund L L C [Member]
Principal amount								$ 165,000
Gross proceeds								$ 148,500
Number of shares issued								500,000
Warrants purchased								1,650,000
Exercise price								$ 0.10
Blue Lake Partners L L C [Member]
Principal amount							$ 165,000
Gross proceeds							$ 148,500
Number of shares issued							500,000
Warrants purchased							1,650,000
Exercise price							$ 0.10
Fourth Man L L C [Member]
Principal amount						$ 150,000
Gross proceeds						$ 135,000
Number of shares issued						607,000
Warrants purchased						1,500,000
Interest rate						12%
Conversion price						$ 0.025
Diagonal Lending [Member] | Convertible Note Agreement [Member]
Convertible note				$ 70,000
Interest rate				9%
Maturity date				Jul. 26, 2023
Jefferson Street Capital L L C [Member]
Principal amount					$ 110,000
Gross proceeds					$ 100,000
Number of shares issued					500,000
Warrants purchased					1,000,000
Exercise price					$ 0.10
Interest rate					10%
Conversion price					$ 0.01
Intreast increase percentage					15%
Common stock shares issued													3,000,000
Firstfire Global Opportunity Fund L L C [Member]
Principal amount		$ 110,000
Gross proceeds		$ 100,000
Number of shares issued		500,000
Warrants purchased		1,000,000
Exercise price		$ 0.10
Interest rate		10%
Conversion price		$ 0.01
Intreast increase percentage		18%

STOCKHOLDERS EQUITY (Details)

STOCKHOLDERS EQUITY (Details) - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Equity [Abstract]
Number of warrants outstanding at beginning balance	5,018,000	0
Weighted average exercise price at beginning balance	$ 0.10055	$ 0
Number of warrants outstanding, issued	20,664,690	5,018,000
Weighted avergae exercise price, issued	$ 0.0088	$ 0.10
Number of warrants outstanding, exercised	(16,880,768)	0
Weighted avergae exercise price, exercised	$ 0.0001	$ 0
Number of warrants outstanding, forfeited	0	0
Weighted avergae exercise price, forfeited	$ 0	$ 0
Number of warrants outstanding at ending balance	8,801,922	5,018,000
Weighted average exercise price at ending balance	$ 0.408	$ 0.10055
Weighted average remaining contractual life at ending	4 years 9 months

STOCKHOLDERS EQUITY (Details Na

STOCKHOLDERS EQUITY (Details Narrative) - USD ($)				3 Months Ended					6 Months Ended	9 Months Ended		12 Months Ended
	Aug. 22, 2023	Jul. 11, 2023	Jun. 30, 2021	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Mar. 31, 2022	Jun. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, shares authorized				650,000,000						650,000,000		650,000,000
Common stock, shares issued				302,747,608						302,747,608		189,216,582
Common stock, shares outstanding				302,747,608						302,747,608		189,216,582
Common stock, par value				$ 0.001						$ 0.001		$ 0.001
Related party services value				$ 1,215,000	$ 980,300
Number of value issued for service				34,000	66,500	$ 206,700
Conversion of shares issued						8,552,000						3,696,000
Conversion of value issued				581,219	234,400	$ 381,860						$ 58,027
Issuance of common stock financing commitment, shares						6,000,000						1,607,000
Issuance of common stock as financing commitment shares, value				131,000	147,000	$ 198,000						$ 97,453
Common stock gross proceeds				15,072	$ 50,000					$ 65,073	$ 0
Common stock issued for accounts payable, value						$ 15,050
Principal amount				$ 460,000						$ 460,000		$ 488,400
Exercise price per share				$ 0.408						$ 0.408		$ 0.10055	$ 0
Cash proceeds				$ 450,000						$ 450,000
Aggregate intrinsic value				$ 0						$ 0
Options outstanding				16,000,000						16,000,000
Weighted average remaining life										8 years 3 months
Share based compensation				$ 34,000			$ 0			$ 307,200	$ 5,170
Strike Price 0.07 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Options outstanding				5,333,334						5,333,334
Strike Price 0.25 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Options outstanding				5,333,333						5,333,333
Strike Price 0.50 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Options outstanding				5,333,333						5,333,333
G S C Warrants [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Purchase of warrants				862,500						862,500
Stock Options [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share based compensation									$ 1,239,823
Stock option issuances			0
Options intrinsic value				$ 0						$ 0
G S Capital [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Annual interest rate		10%		10%						10%
Principal amount		$ 115,000
Proceeds from promissory note		105,000
Proceeds from original issue discount		$ 10,000
Shares issued		500,000
Purchase of additional shares		862,500
Exercise price per share	$ 0.10	$ 0.10
Total returnable commitment shares		1,500,000
Conversion price per share				$ 0.01						$ 0.01
Accrued default interest rate				24%						24%
G S Capital [Member] | Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Conversion price										$ 0.01
G S Capital [Member] | Minimum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Conversion price										0.005
Coventry Enterprises [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Principal amount	$ 115,000
Shares issued	500,000
Total returnable commitment shares	1,500,000
Conversion price per share				$ 0.01						$ 0.01
Accrued default interest rate	10%			10%						10%
Conversion price										$ 0.01
Gross proceeds from promissory note	$ 105,000
Proceeds from original issue discount	$ 10,000
Purchase of additional shares	862,500			862,500						862,500
Coventry Enterprises [Member] | In The Event Of Default [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accrued default interest rate				24%						24%
Conversion price										$ 0.005
Series A Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock, shares authorized				1,500,000						1,500,000		1,500,000
Preferred stock, shares outstanding				0						0		0
Series B Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock, shares authorized				5,000,000						5,000,000		5,000,000
Preferred stock, shares outstanding				0						0		0
Series C Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock, shares authorized				1,000,000						1,000,000		1,000,000
Preferred stock, shares outstanding				165,080						165,080		145,080
Share price				$ 1						$ 1		$ 1
Conversion Of Series C Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued upon conversion												3,000,000
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued for related party services				30,000,000	26,000,000
Related party services value				$ 30,000	$ 26,000
Number of shares issued for service				1,000,000	1,750,000	6,000,000
Number of value issued for service				$ 1,000	$ 1,750	$ 6,000
Conversion of shares issued				16,880,768	6,503,000
Issuance of common stock financing commitment, shares					4,000,000
Common shares sold				890,914	1,501,502
Common stock issued for accounts payable , shares						451,952
Shares issued upon conversion								3,000,000

LEASES (Details Narrative)

LEASES (Details Narrative)	9 Months Ended
	Sep. 30, 2023 USD ($) ft²	Sep. 30, 2022 USD ($)	Mar. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Right of use asset noncurrent			$ 562,030
Current lease liabilities			88,469
Noncurrent lease liabilities	$ 359,672		$ 473,561	$ 427,984
Operating lease, rent expense	$ 85,877	$ 96,675
Fort Lauderdale [Member]
Rental space in square feet | ft²	990
Leases paid per month	$ 3,273
Bari [Member]
Rental space in square feet | ft²	2,200