Teardroppers 10-K 14 Apr 23 2022 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2022	Apr. 06, 2023	Jun. 30, 2022
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2022
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--12-31
Entity File Number	333-197889
Entity Registrant Name	THE TEARDROPPERS, INC.
Entity Central Index Key	0001615780
Entity Tax Identification Number	46-2407247
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	620 Newport Center Drive
Entity Address, Address Line Two	Suite 1100
Entity Address, City or Town	Newport Beach
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	92660
City Area Code	949
Local Phone Number	751-2173
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 2,200,000
Entity Common Stock, Shares Outstanding		433,680
Auditor Firm ID	5036
Auditor Name	Assurance Dimensions
Auditor Location	Margate, Florida

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Current assets
Cash	$ 170,847	$ 29,158
Lease receivables - related party (current portion)	206,008	54,309
Interest receivable	788	1,053
Prepaid expenses	970	0
Total current assets	378,613	84,520
Property and equipment:
Cost	129,114	129,114
Less accumulated depreciation	(105,911)	(90,088)
Property and equipment, net	23,203	39,026
Lease receivables - related party (net of current portion)	510,567	116,178
Total Assets	912,383	239,724
Current liabilities
Accounts payable	28,625	358,625
Accounts payable - related parties	961,616	453,176
Customer deposits	14,500	14,500
Contract liability	175,000	0
Current portion of notes payable	5,590	5,695
Current portion of notes payable - related party	141,305	0
Accrued interest - unrelated parties	0	1,051
Line of credit from related parties	242,033	1,104,060
Accrued interest payable-related parties	433,530	326,224
Total current liabilities	2,002,199	2,263,331
Long-term liabilities:
Note payable (net of current portion)	51,068	57,516
Note payable - related party (net of current portion)	453,619	0
Total Long-term liabilities	504,687	57,516
Total Liabilities	2,506,886	2,320,847
Commitments and Contingencies (Note 13)
Stockholders’ Deficit
Common stock, par value $0.001, shares authorized 200,000,000 shares issued 183,680	184	184
Common Stock to be issued	62,500
Additional paid in capital	874,294	874,294
Accumulated deficit	(3,381,481)	(2,955,601)
Total Stockholders’ Deficit	(1,594,503)	(2,081,123)
Total Liabilities and Stockholders’ Deficit	912,383	239,724
Series A Preferred Stock [Member]
Stockholders’ Deficit
Series A redeemable, convertible preferred stock, par value $0.001, shares authorized 20,000,000, shares available to be designated 16,600,000, 3,400,000 designated 0 shares issued and outstanding	0	0
Series A Preferred stock to be issued	$ 850,000	$ 0

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2022	Dec. 31, 2021
Preferred Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	20,000,000	20,000,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	183,680	183,680
Series A Preferred Stock [Member]
Preferred Stock, Shares Authorized	3,400,000	3,400,000
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Outstanding	0	0

STATEMENTS OF OPERATIONS

STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Revenues
Total revenues	$ 0	$ 15,825
Operating expenses:
Consulting to related party	151,500	159,000
Consulting to unrelated party	22,500	47,500
General and administrative	120,636	182,192
Professional fees	37,989	35,213
Total operating expenses	332,625	423,905
Operating loss	(332,625)	(408,080)
Other expense:
Interest income – related parties	51,406	25,688
Gain on sale of assets – related party	0	25,595
Gain on sale of assets – unrelated party	0	5,468
Interest expense – related parties	(138,684)	(100,804)
Interest expense – unrelated parties	(5,977)	(6,515)
Total other expense	(93,255)	(50,568)
Net loss before taxes	(425,880)	(458,648)
Income tax provision	0	0
Net loss	(425,880)	(458,648)
Lease Revenue Unrelated Parties [Member]
Revenues
Total revenues	0	3,825
Lease Revenue Related Parties [Member]
Revenues
Total revenues	$ 0	$ 12,000

STATEMENTS OF OPERATIONS (Paren

STATEMENTS OF OPERATIONS (Parenthetical) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Statement [Abstract]
Earnings Per Share, Basic	$ (2.32)	$ (2.50)
Earnings Per Share, Diluted	$ (2.32)	$ (2.50)
Weighted Average Number of Shares Outstanding, Basic	183,680	183,680
Weighted Average Number of Shares Outstanding, Diluted	183,680	183,680

STATEMENTS OF CHANGES IN STOCKH

STATEMENTS OF CHANGES IN STOCKHOLDERS' DEFICIT - USD ($)	Preferred Stock [Member]	Preferred Stock Including Additional Paid in Capital [Member]	Preferred Stock To Be Issued [Member]	Common Stock [Member]	Common Stock Including Additional Paid in Capital [Member]	Common Stock To Be Issued [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 31, 2020				$ 184	$ 874,294		$ (2,496,953)	$ (1,622,475)
Shares, Outstanding, Beginning Balance at Dec. 31, 2020				183,680
Net loss for the year							(458,648)	(458,648)
Ending balance, value at Dec. 31, 2021				$ 184	874,294		(2,955,601)	(2,081,123)
Shares, Outstanding, Ending Balance at Dec. 31, 2021				183,680
Debt converted to common stock						62,500		62,500
Debt Conversion, Converted Instrument, Shares Issued
Net loss for the year							(425,880)	(425,880)
Debt converted to preferred stock			850,000					850,000
Ending balance, value at Dec. 31, 2022			$ 850,000	$ 184	$ 874,294	$ 62,500	$ (3,381,481)	$ (1,594,503)
Shares, Outstanding, Ending Balance at Dec. 31, 2022				183,680

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Cash Flows From Operating Activities:
Net loss	$ (425,880)	$ (458,648)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities
Depreciation	15,823	36,984
Bad debt losses	0	3,000
Gain on sale of assets	0	(31,063)
Changes in Operating Assets and Liabilities
(Increase) Decrease in interest receivable - related party	265	(488)
(Increase) Decrease in prepaid expenses	(970)	4,072
Decrease in lease receivable - related party	102,911	45,286
Increase in other receivable	0	(2,000)
(Decrease) Increase in accounts payable - unrelated parties	(330,000)	39,170
Increase in accounts payable - related parties	508,440	121,501
(Decrease) Increase in accrued interest - unrelated parties	(1,051)	485
Increase in contract liability	175,000	0
Increase in accrued interest-related parties	107,306	53,886
Net cash provided by (used in) operating activities	151,844	(187,815)
Cash Flows From Investing Activities:
Purchase of equipment	(649,000)	(36,114)
Proceeds from sale of assets	0	75,095
Net cash (used in) provided by investing activities	(649,000)	38,981
Cash Flows From Financing Activities:
Proceeds from note payable - related party	649,000	0
Proceeds from line of credit to related party	277,600	598,244
Repayments on line of credit to related party	(227,127)	(361,195)
Repayments on notes payable - related parties	(54,076)	(83,679)
Repayments on notes payable - unrelated parties	(6,552)	(4,651)
Principal payments on lease payable - related parties	0	(20,200)
Net cash provided by financing activities	638,845	128,519
Net Increase (Decrease) In Cash	141,689	(20,315)
Cash At The Beginning Of The Year	29,158	49,473
Cash At The End Of The Year	170,847	29,158
Non-cash investing and financing activities:
Assets transferred in direct financing lease	649,000	0
Related party debt converted to preferred stock	850,000	0
Related party debt converted to common stock	62,500	0
Interest	38,406	52,948
Franchise and income tax	$ 0	$ 0

ORGANIZATION AND DESCRIPTION OF

ORGANIZATION AND DESCRIPTION OF BUSINESS	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND DESCRIPTION OF BUSINESS	NOTE 1 – ORGANIZATION AND DESCRIPTION OF BUSINESS On June 3, 2013, The Teardroppers, Inc. (the “Company”), was incorporated under the laws of the state of Nevada. We intend to enter the business of mobile billboard advertising by offering to provide billboard advertising space on custom designed “Teardrop Trailers”. Teardrop Trailers, are usually designed for short-period accommodations for vacationers and travelers. Teardrop Trailers are designed to be towed behind small economy sized vehicles and pickup trucks. In addition, we own cargo trailers with flat non rivet panel siding that can be used for hauling and transportation. These trailers range in size from 15 feet to 51 feet. We lease these trailers for transportation of goods and for advertising of their respective business or the businesses of lessee clients. On June 13, 2022, (the “Company”) filed with the Secretary of State of the State of Nevada a Certificate of Change, pursuant to Nevada Revised Statutes 78.209, to (i) effect a one-for-250 reverse stock split

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of presentation The Company’s financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). Use of estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Accordingly, actual results could differ from those estimates. Such estimates include management’s assessments of the carrying value of certain assets, lease liabilities, useful lives of assets and related depreciation, and valuation of deferred tax assets methods applied. Cash equivalents The Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. At December 31, 2022 and 2021, the Company had no Fair value of financial instruments The Company adopted the provisions of FASB Accounting Standards Codification (“ASC”) 820 (the “Fair Value Topic”) which defines fair value, establishes a framework for measuring fair value under U.S. GAAP, and expands disclosures about fair value measurements. The Fair Value Topic defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. It requires that valuation techniques maximize the use of observable inputs and minimize the use of unobservable inputs. It also establishes a fair value hierarchy, which prioritizes the valuation inputs into three broad levels. The carrying amount of the Company’s financial assets and liabilities, such as cash, receivables, prepaid expense, accounts payable, accrued expenses, notes payable and contract liabilities approximate their fair value because of the short maturity of those instruments. The Company’s loans payable approximates, the fair value of such instruments based upon management’s best estimate of interest rates that would be available to the Company for similar financial arrangements at December 31, 2022 and 2021. The Company had no Property and equipment Property and equipment are recorded at cost. Expenditures for major additions and betterments are capitalized. Maintenance and repairs are charged to operations as incurred. Depreciation is computed by the straight-line method over the assets estimated useful life of three ( 3 5 7 Impairment of Long-Lived Assets In accordance with ASC Topics 350 “Goodwill and Other Intangibles” and 360, “Property, Plant, and Equipment” the Company reviews the carrying value of intangibles and other long-lived assets for impairment at least annually or whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of long-lived assets is measured by comparison of its carrying amount to the undiscounted cash flows that the asset or asset group is expected to generate. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the property, if any, exceeds its fair value. Commitments and contingencies The Company follows subtopic 450-20 of the FASB ASC to report accounting for contingencies. Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated. Revenue recognition On January 1, 2018, the Company adopted the provisions of ASC 606 Revenue from Contracts with Customers, and related Accounting Standards Updates. This new revenue recognition standard has a five step process: a) Determine whether a contract exists; b) Identify the performance obligations; c) Determine the transaction price; d) Allocate the transaction price; and e) Recognize revenue when (or as) performance obligations are satisfied. The impact of the Company’s initial application of ASC 606 did not have a material impact on its financial statements and disclosures. Advertising Revenue The primary source of revenue and performance obligation is from the rental of advertising space on custom designed Teardrop Trailers. The length of the rental agreements varies from one to thirty days. Customers pay in advance and revenue is recognized based on the number of days of each contract that have expired. For the years ended December 31, 2022 and 2021, the Company recognized no In January 2015, the Company received $ 14,500 Operating Lease Revenue In March 2018, the Company entered into a four-year agreement to lease equipment to an unrelated shareholder. In September 2018, the son of the shareholder became the Chief Financial Officer. At that point the shareholder is considered a related party. For the years ended December 31, 2022 and 2021, related party lease income was $ 0 12,000 In January 2019, the Company entered into a two-year agreement to lease a vehicle to an unrelated third party. For the years ended December 31, 2022 and 2021, the Company recognized lease income of $ 0 3,825 Direct Financing Lease and Interest Revenue On February 1, 2020, the Company leased a truck and trailer purchased November 2019 for $190,000 to a related party. The lease is classified as a direct financing lease. The cost of the vehicle and related accumulated depreciation has been reclassified to a lease receivable and is reflected on the balance sheet as lease receivable – related party. Interest revenue is reflected on the statement of operations. For the years ended December 31, 2022 and 2021, the Company recognized interest revenue of $ 12,701 19,165 On August 1, 2020, the Company leased a vehicle for $69,000 to a related party. The lease is classified as a direct financing lease. The lease is reflected on the balance sheet as lease receivable – related party. Interest revenue is reflected on the statement of operations. For the years ended December 31, 2022 and 2021, the Company recognized interest revenue of $ 6,013 6,523 On July 1, 2022 the Company borrowed $ 649,000 12 th 17,250 32,692 Consulting Revenue On December 26, 2022, the Company entered into an agreement to provide business development services to an unrelated party. Under the agreement the Company will provide services for a period of ten months for $ 175,000 Income taxes The Company follows Section 740-10-30 of the FASB ASC, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred tax assets and liabilities are based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the fiscal year in which the temporary differences are expected to be recovered or settled. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. 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. The Company adopted section 740-10-25 of the FASB ASC (“Section 740-10-25”) with regards to uncertainty in income taxes. Section 740-10-25 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under Section 740-10-25, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. Section 740-10-25 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures. The Company had no material adjustments to its assets and/or liabilities for unrecognized income tax benefits according to the provisions of Section 740-10-25. The Company’s tax returns for tax years in 2013 through 2022 remain subject to potential examination by the taxing authorities. Stock-based compensation In December 2004, the FASB issued FASB ASC No. 718, Compensation – Stock Compensation Effective January 1, 2019, the Company adopted ASU No. 2018-07, Compensation – Stock Based Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting (“ASU 2018-07”), which aligns accounting for share-based payments issued to nonemployees to that of employees under the existing guidance of Topic 718, with certain exceptions. This update supersedes previous guidance for equity-based payments to nonemployees under Subtopic 505-50, Equity – Equity-Based Payments to Non-Employees. The adoption of ASU 2018-07 did not have a material impact on the Company’s consolidated financial statements. Net income (loss) per share The Company computes basic and diluted earnings per share amounts pursuant to ASC 260-10-45. Basic earnings per share is computed by dividing net income (loss) available to common shareholders, by the weighted average number of shares of common stock outstanding during the period, excluding the effects of any potentially dilutive securities. Diluted earnings per share is computed by dividing net income (loss) available to common shareholders by the diluted weighted average number of shares of common stock during the period. The diluted weighted average number of common shares outstanding is the basic weighted number of shares adjusted as of the first day of the year for any potentially diluted debt or equity. As of December 31, 2022, the Company had 3,400,000 62,500 Accounting for Leases In February 2016, FASB issued ASU 2016-02, Leases (Topic 842). effective for fiscal year beginning after December 15, 2018. ASU 2016-02 requires the recognition of lease assets and lease liabilities on the balance sheet for leases classified as operating, direct financing or sales type leases. The Company adopted the provisions of ASC 842 for the year ended December 31, 2019. Prior to 2019, the Company had no leases which required retroactive application. For the years ended December 31, 2022 and 2021, the Company had agreements that qualified as operating leases. See Note 11 for details. For the years ended December 31, 2022 and 2021, the Company had agreements that qualified as financing leases. See Note 4 for details. Concentrations of debt financing The Company has line of credit agreements with companies owned and operated by the Company’s CEO and majority shareholder. See Note 6 for further discussion of line of credit terms and relationships. Concentration of Credit Risk Financial instruments that potentially subject the Company to significant concentrations of credit risk consist primarily of cash and cash equivalents. The Company maintains its cash in bank and financial institution deposits that at times may exceed federally insured limits. The Company has not experienced any losses in such accounts through December 31, 2022. As of December 31, 2022 and 2021, the Company is not in excess of the FDIC limits. The Company has a concentration of credit risk note with a related party and majority shareholder. See Note 6 for further discussion of these sources. The maximum available borrowing capacity on lines of credit total $ 1,850,000 242,033 1,104,060 13.08 59.69 Concentration of revenue sources The Company has a concentration of credit risk with a related party and majority shareholder. The Company has related party leases that were classified as direct financing leases and generate interest income. For the years ended December 31, 2022 and 2021, the Company reported interest income on the statement of operations of $ 51,406 25,868 Fair Value The carrying amounts reported in the balance sheet for cash, receivables, prepaid expenses, accounts payable, contract liabilities and notes payable approximate their estimated fair market value based on the short-term maturity of this instrument. The carrying value of the Company’s loans receivable approximate fair value because their terms approximate market rates. Recently Issued Accounting Pronouncements Recent accounting pronouncements that the Company has adopted or that will be required to adopt in the future are summarized below. In June 2016, the FASB issued ASU 2016-13, Financial Instruments – Credit Losses (Topic 326), Measurement of Credit Losses on Financial Instruments The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

GOING CONCERN

GOING CONCERN	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	NOTE 3 – GOING CONCERN The Company's financial statements have been prepared on a going concern basis, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business. The financial statements do not include any adjustment relating to recoverability and classification of recorded amounts of assets and liabilities that might be necessary should the Company be unable to continue as a going concern. The Company has a minimum cash balance available for payment of ongoing operating expenses. As of December 31, 2022, the Company has an accumulated deficit of $ 3,381,481 425,880 1,623,586

LEASE RECEIVABLES _ RELATED PAR

LEASE RECEIVABLES – RELATED PARTY	12 Months Ended
	Dec. 31, 2022
Lease Receivables Related Party
LEASE RECEIVABLES – RELATED PARTY	NOTE 4 – LEASE RECEIVABLES – RELATED PARTY On November 12, 2019, the company purchased a truck and trailer from a related party for $190,000. On February 1, 2020, the Company leased the asset back to the same related party. The term of the lease is for 48 5,003 22,800 197,442 180,500 The undiscounted cash flow principal payments for the remaining term of the lease will be as follows: Schedule of lease receivable payments 2023 $ 65,036 2024 5,003 Total 70,039 Less deferred interest (6,072 ) Less current portion (59,038 ) Long-term lease receivable $ 4,929 On August 1, 2020, the company purchased a vehicle for $69,000 from a related party and leased it to the same related party. The term of the lease is for 60 1,000 37,000 47,065 69,000 The undiscounted cash flow principal payments for the remaining term of the lease will be as follows: Schedule of lease receivable payments 2023 $ 12,000 2024 12,000 2025 8,000 Purchase option 37,000 Total 69,000 Less deferred interest (11,833 ) Less current portion (6,525 ) Long-term lease receivable $ 50,642 On July 5, 2022, the Company purchased two over the road Kenworth trucks and two motorsports related competition trailers from a related party for $649,000 and leased them to the same related party effective August 1, 2022. The lease term is for four years with monthly payments of $ 17,250 655,051 649,000 The undiscounted cash flow principal payments for the remaining term of the lease will be as follows: Schedule of lease receivable payments 2023 $ 207,000 2024 207,000 2025 207,000 2026 120,750 Total 741,750 Less deferred interest (146,308 ) Less current portion (140,446 ) Long-term lease receivable $ 454,996 Income from leases is reflected on the statement of operations as interest income – related parties. For the year ended December 31, 2022 and 2021 interest income was reported of $ 51,406 25,688

PROPERTY & EQUIPMENT

PROPERTY & EQUIPMENT	12 Months Ended
	Dec. 31, 2022
Property and equipment:
PROPERTY & EQUIPMENT	NOTE 5 – PROPERTY & EQUIPMENT Property and equipment consists of the following at December 31, 2022 and 2021: Schedule of property and equipment December 31, 2022 December 31, 2021 Property and equipment, purchased $ 129,114 $ 129,114 Less: accumulated depreciation (105,911 ) (90,088 ) Property and equipment, net $ 23,023 $ 39,026 Depreciation expense for the years ended December 31, 2022 and 2021 was $ 15,823 36,984 On April 2, 2021 the Company sold a NASCAR hauler to a related party at a gain of $ 25,595 5,468

LINE OF CREDIT FROM RELATED PAR

LINE OF CREDIT FROM RELATED PARTY	12 Months Ended
	Dec. 31, 2022
Line Of Credit From Related Party
LINE OF CREDIT FROM RELATED PARTY	NOTE 6 – LINE OF CREDIT FROM RELATED PARTY On February 25, 2014, the Company entered into a line of credit with DEVCAP Partners, LLC, a California limited liability company (“DEVCAP”), for an amount up to $ 450,000 December 31, 2023 10 62,500 250,000 35,129 227,129 26,411 6,307 On August 13, 2015, the Company entered into a line of credit with General Pacific Partners, LLC, a California limited liability company, for an amount up to $ 450,000 10 25,000 500,000 0 4,732 During 2014, the Company entered into a line of credit agreement with Gemini Southern, LLC, a related party. The line of credit is a demand loan with a maximum of $ 950,000 10 850,000 3,400,000 0.25 206,904 876,931 256,755 169,553

LONG-TERM LIABILITIES _ RELATED

LONG-TERM LIABILITIES – RELATED PARTY	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
LONG-TERM LIABILITIES – RELATED PARTY	NOTE 7 – LONG-TERM LIABILITIES – RELATED PARTY During 2014, the Company entered into a loan agreement with Gemini Southern, LLC, pursuant to which monies were to be paid to the Company by Gemini Southern, LLC, pursuant to the Consulting Agreement dated September 20, 2013. The balance was to be paid with interest commencing January 1, 2015 at a rate of 10% per annum, with a maturity date of December 12, 2018. On April 1, 2018, the balance of the debt, 525,000, was converted into 4,375,000 shares of common stock of the Company. The Company recorded accrued interest on this loan of $ 145,632 On October 1, 2017, the Company acquired from Gemini Southern, LLC a 2006 Ultra-Comp 53” NASCAR type vehicle transport hauler (the “Hauler”) to be used for promotional / advertising services. The purchase price of the Hauler was $ 165,000 12 83,679 75,095 25,595 On December 22, 2018, the Company leased a vehicle from the majority shareholder. The term of the lease is 84 months with payments of $423 per month. At the end of the lease the Company could purchase the vehicle for $2,500. The value of the right of use asset and corresponding liability at the date of inception was $ 30,089 5,468 19,008 2,842 On July 1, 2022, the Company purchased equipment with cash from a related party described as: two (2) over the road Kenworth trucks and two (2) motorsports related Competition branded haulers for use in our business. The Company received cash to finance the purchase of the equipment with a new loan from a related party for $ 649,000 48 12 17,091 17,250 Principal payments for the loan are as follows: Schedule of principal payments for loan 2023 $ 141,305 2024 159,226 2025 179,420 2026 114,973 Total 594,924 Less current portion (141,305 ) Long-term liability $ 453,619

NOTE PAYABLE _ UNRELATED PARTY

NOTE PAYABLE – UNRELATED PARTY	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
NOTE PAYABLE – UNRELATED PARTY	NOTE 8 – NOTE PAYABLE – UNRELATED PARTY On August 1, 2020, the Company borrowed $ 69,000 912 10 Principal payments for the next five years will be as follows: Maturities of capital lease payments 2023 $ 5,590 2024 6,112 2025 44,956 Total 56,658 Less current portion (5,590 ) Long-term liability $ 51,068

OTHER RELATED PARTY TRANSACTION

OTHER RELATED PARTY TRANSACTIONS and RELATED PARTIES ACCOUNTS PAYABLE	12 Months Ended
	Dec. 31, 2022
Related Party Transactions [Abstract]
OTHER RELATED PARTY TRANSACTIONS and RELATED PARTIES ACCOUNTS PAYABLE	NOTE 9 – OTHER RELATED PARTY TRANSACTIONS and RELATED PARTIES ACCOUNTS PAYABLE Line of credit from related parties The Company has two line of credit agreements with related parties. FinTekk AP, LLC is also the majority shareholder in the Company. DEVCAP Partners, LLC is owned by the same related party that owns Fintekk AP. See Note 6 for further disclosure. Consulting expense to related party (FinTekk AP, LLC) On January 1, 2014, the Company executed a three-year consulting agreement with DEVCAP Partners, LLC, (“DEVCAP”), whereby the Company agreed to pay approximately $ 7,500 97,500 105,000 377,835 287,835 Consulting expense to related party (Ray Gerrity) On January 1, 2014, the Company entered into a verbal consulting agreement with its Chief Executive Officer, Ray Gerrity, whereby the Company agreed to pay $2,500 per quarter for consulting services related to his duties as Chief Executive Officer. Mr. Gerrity resigned his position effective March 31, 2018. The amount due but unpaid was $ 32,500 Consulting expense to related party (Robert Wilson) On January 1, 2014, the Company entered into a verbal consulting agreement with its Chief Financial Officer, Robert Wilson, whereby the Company agreed to pay $2,500 per quarter for consulting services related to his duties as Chief Financial Officer. Mr. Wilson resigned effective April 1, 2017. The amount due but unpaid was $ 17,500 Consulting expense to related party (Cody Ware) On January 1, 2019, the Company entered into a consulting agreement with its Chief Executive Officer, Cody Ware, whereby the Company agreed to pay $1,500 per month for consulting services related to his duties as Chief Executive Officer. Effective July 2020, the amount was increased to $4,500 per month. For the years ended December 31, 2022 and 2021, the Company recorded consulting fee expense of $ 54,000 89,500 43,500 Consulting expense to related party (Rayna Austin) In March 2018, the Company signed a consulting agreement with RMA Services to perform sales, due diligence and general administrative services. RMA Services is owned by Rayna Austin. The agreement provides for fees of $8,000 per month with $4,000 paid monthly and $4,000 to be accrued and payable at a future date. Effective December 2, 2022, Rayna Austin became the CFO. As of December 31, 2022, The Company owed $ 377,500 329,500 Expense reimbursements The majority shareholder of the Company pays certain ongoing operating costs from personal funds and is periodically reimbursed. As of December 31, 2022 and 2021, the amounts due to the shareholder was $ 54,071 50,075 Other related party transactions On January 9, 2019, the Company leased a 2018 Ford F-150 truck for a term of two years at $425 per month. The truck was acquired December 22, 2018 from the majority shareholder as described in Note 10. The lessee is an outside consultant for the Company. On October 8, 2021, the truck was sold to the lessee for $ 19,008

STOCKHOLDERS_ DEFICIT

STOCKHOLDERS’ DEFICIT	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
STOCKHOLDERS’ DEFICIT	NOTE 10 – STOCKHOLDERS’ DEFICIT At the time of incorporation, the Company was authorized to issue 10,000 shares of common stock and 1,000 shares of preferred stock with a par value of $ 0.001 200,000,000 20,000,000 The Company is authorized to issued 3,400,000 0.12 On December 5, 2022, the Company converted $ 850,000 3,400,000 0.25 On December 15, 2022, the Company converted $ 62,500 250,000 0.25

OPERATING LEASES

OPERATING LEASES	12 Months Ended
	Dec. 31, 2022
Operating Leases
OPERATING LEASES	NOTE 11 – OPERATING LEASES Operating Leases - Lessee On December 22, 2018, the Company leased a vehicle from the majority shareholder. See further details of this lease in Note 7. On October 8, 2021, the vehicle was sold to the lessee for $ 19,008 Operating Leases – Lessor The Company entered into an agreement with a principal vendor for the lease of a Company vehicle. The lease is classified as a lessor operating lease under ASC 842. The term of the lease is 24 months, effective January 2019 and expiring December 2020, continuing on a month to month basis thereafter. Depreciation expense for the vehicle subject to the lease is provided on the straight-line method over the useful life of the vehicle in accordance with the Company’s normal depreciation policy. Estimated and actual residual values are reviewed on a regular basis to determine that depreciation amounts are appropriate. On October 8, 2021, the vehicle was sold to the lessee for $19,008. Depreciation expense related to the vehicle was $ 0 4,513

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 12 – INCOME TAXES Deferred tax assets and liabilities are computed for differences between the financial statements and tax bases of assets and liabilities that will result in taxable or deductible amounts in the future based on enacted tax laws and rates applicable to the period in which the differences are expected to affect taxable income. Legislation passed in December 2017 changed the tax rate on corporate income for tax years beginning in 2018 to 21% at all levels of income. This rate is used to determine the deferred tax effect in future years. The Company’s deferred income taxes arise from the temporary differences between financial statement and income tax recognition of net operating losses. These loss carryovers would be limited under the Internal Revenue Code should a significant change in ownership occur within a three-year period. In 2022 and 2021, the Company’s tax losses were reduced by accrued expenses to related parties which are not recognized for tax purposes until paid. Deferred tax assets consisted of the following: Deferred tax assets 2022 2021 Net operating loss carryforwards $ 522,547 $ 484,131 Share based compensation 2,850 2,850 Accounts payable, related party 116,007 86,608 Other deferred tax items 59,543 37,667 Valuation allowance (700,947 ) (611,256 ) Total deferred tax assets $ – $ – At December 31, 2022 and 2021, the Company had net operating loss carryforwards which are available to offset future taxable income, of approximately $ 2,448,000 2,305,000 The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, the projected future taxable income and tax planning strategies in making this assessment. Based on management’s analysis, they concluded not to retain a deferred tax asset since it is uncertain whether the Company can utilize this asset in future periods. Therefore, they have established a full reserve against this asset. The change in the valuation allowance in 2022 and 2021 was $ 89,691 96,965 A reconciliation of the expected tax computed at the U.S. statutory federal income tax rate to the total benefit for income taxes at December 31, 2022 and 2021 is as follows: Reconcilation of income taxes 2022 2021 Expected tax at 21% $ (700,947 ) $ (611,256 ) Valuation allowance 700,947 611,256 Provision for income taxes $ – $ – The Company’s continuing practice is to recognize interest and/or penalties related to income tax matters in income tax expense. As of December 31, 2022, and 2021, the Company had no accrued interest and penalties related to uncertain tax positions. The Company has not filed an income tax return since inception in the U.S. and California and therefore subject to examination by tax authorities for the years 2013 and forward. The Company is not currently under examination by any tax authority. Management has evaluated tax positions in accordance with FASB ASC 740, and has not identified any tax positions, other than those discussed above, that require disclosure.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 13 – COMMITMENTS AND CONTINGENCIES In February of 2014, the Company established a $450,000 unsecured line of credit with General Pacific Partners, LLC, a related company (the “Line of Credit”). The terms of the Line of Credit provide for interest at 10% per annum on all outstanding balances. As of December 31, 2022 and 2021, the Company has $ 450,000 The Company’s ability to collect on receivables and pay liabilities is connected to NASCAR race schedule. The 2022 and 2021 NASCAR schedules were severely disrupted by COVID-19, which caused delays in both collections and payments. Management believes the 2023 NASCAR schedule will not impacted as significantly. This will allow collections on receivables and payments on liabilities to be timely made. There are no other commitments or contingencies related to the assets and liabilities that are not disclosed above.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 14 – SUBSEQUENT EVENTS The preferred and common stock shown on the balance sheet as to be issued, were issued on January 6, 2023. In January 2023, the Company signed a consulting agreement with an unrelated third party. The term of the agreement is six months and the Company will pay $55,000 for due diligence services and $90,000 for business development services.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Basis of presentation	Basis of presentation The Company’s financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”).
Use of estimates	Use of estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Accordingly, actual results could differ from those estimates. Such estimates include management’s assessments of the carrying value of certain assets, lease liabilities, useful lives of assets and related depreciation, and valuation of deferred tax assets methods applied.
Cash equivalents	Cash equivalents The Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. At December 31, 2022 and 2021, the Company had no
Fair value of financial instruments	Fair value of financial instruments The Company adopted the provisions of FASB Accounting Standards Codification (“ASC”) 820 (the “Fair Value Topic”) which defines fair value, establishes a framework for measuring fair value under U.S. GAAP, and expands disclosures about fair value measurements. The Fair Value Topic defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. It requires that valuation techniques maximize the use of observable inputs and minimize the use of unobservable inputs. It also establishes a fair value hierarchy, which prioritizes the valuation inputs into three broad levels. The carrying amount of the Company’s financial assets and liabilities, such as cash, receivables, prepaid expense, accounts payable, accrued expenses, notes payable and contract liabilities approximate their fair value because of the short maturity of those instruments. The Company’s loans payable approximates, the fair value of such instruments based upon management’s best estimate of interest rates that would be available to the Company for similar financial arrangements at December 31, 2022 and 2021. The Company had no
Property and equipment	Property and equipment Property and equipment are recorded at cost. Expenditures for major additions and betterments are capitalized. Maintenance and repairs are charged to operations as incurred. Depreciation is computed by the straight-line method over the assets estimated useful life of three ( 3 5 7
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets In accordance with ASC Topics 350 “Goodwill and Other Intangibles” and 360, “Property, Plant, and Equipment” the Company reviews the carrying value of intangibles and other long-lived assets for impairment at least annually or whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of long-lived assets is measured by comparison of its carrying amount to the undiscounted cash flows that the asset or asset group is expected to generate. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the property, if any, exceeds its fair value.
Commitments and contingencies	Commitments and contingencies The Company follows subtopic 450-20 of the FASB ASC to report accounting for contingencies. Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated.
Revenue recognition	Revenue recognition On January 1, 2018, the Company adopted the provisions of ASC 606 Revenue from Contracts with Customers, and related Accounting Standards Updates. This new revenue recognition standard has a five step process: a) Determine whether a contract exists; b) Identify the performance obligations; c) Determine the transaction price; d) Allocate the transaction price; and e) Recognize revenue when (or as) performance obligations are satisfied. The impact of the Company’s initial application of ASC 606 did not have a material impact on its financial statements and disclosures.
Advertising Revenue	Advertising Revenue The primary source of revenue and performance obligation is from the rental of advertising space on custom designed Teardrop Trailers. The length of the rental agreements varies from one to thirty days. Customers pay in advance and revenue is recognized based on the number of days of each contract that have expired. For the years ended December 31, 2022 and 2021, the Company recognized no In January 2015, the Company received $ 14,500
Operating Lease Revenue	Operating Lease Revenue In March 2018, the Company entered into a four-year agreement to lease equipment to an unrelated shareholder. In September 2018, the son of the shareholder became the Chief Financial Officer. At that point the shareholder is considered a related party. For the years ended December 31, 2022 and 2021, related party lease income was $ 0 12,000 In January 2019, the Company entered into a two-year agreement to lease a vehicle to an unrelated third party. For the years ended December 31, 2022 and 2021, the Company recognized lease income of $ 0 3,825
Direct Financing Lease and Interest Revenue	Direct Financing Lease and Interest Revenue On February 1, 2020, the Company leased a truck and trailer purchased November 2019 for $190,000 to a related party. The lease is classified as a direct financing lease. The cost of the vehicle and related accumulated depreciation has been reclassified to a lease receivable and is reflected on the balance sheet as lease receivable – related party. Interest revenue is reflected on the statement of operations. For the years ended December 31, 2022 and 2021, the Company recognized interest revenue of $ 12,701 19,165 On August 1, 2020, the Company leased a vehicle for $69,000 to a related party. The lease is classified as a direct financing lease. The lease is reflected on the balance sheet as lease receivable – related party. Interest revenue is reflected on the statement of operations. For the years ended December 31, 2022 and 2021, the Company recognized interest revenue of $ 6,013 6,523 On July 1, 2022 the Company borrowed $ 649,000 12 th 17,250 32,692
Consulting Revenue	Consulting Revenue On December 26, 2022, the Company entered into an agreement to provide business development services to an unrelated party. Under the agreement the Company will provide services for a period of ten months for $ 175,000
Income taxes	Income taxes The Company follows Section 740-10-30 of the FASB ASC, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred tax assets and liabilities are based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the fiscal year in which the temporary differences are expected to be recovered or settled. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. 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. The Company adopted section 740-10-25 of the FASB ASC (“Section 740-10-25”) with regards to uncertainty in income taxes. Section 740-10-25 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under Section 740-10-25, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. Section 740-10-25 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures. The Company had no material adjustments to its assets and/or liabilities for unrecognized income tax benefits according to the provisions of Section 740-10-25. The Company’s tax returns for tax years in 2013 through 2022 remain subject to potential examination by the taxing authorities.
Stock-based compensation	Stock-based compensation In December 2004, the FASB issued FASB ASC No. 718, Compensation – Stock Compensation Effective January 1, 2019, the Company adopted ASU No. 2018-07, Compensation – Stock Based Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting (“ASU 2018-07”), which aligns accounting for share-based payments issued to nonemployees to that of employees under the existing guidance of Topic 718, with certain exceptions. This update supersedes previous guidance for equity-based payments to nonemployees under Subtopic 505-50, Equity – Equity-Based Payments to Non-Employees. The adoption of ASU 2018-07 did not have a material impact on the Company’s consolidated financial statements.
Net income (loss) per share	Net income (loss) per share The Company computes basic and diluted earnings per share amounts pursuant to ASC 260-10-45. Basic earnings per share is computed by dividing net income (loss) available to common shareholders, by the weighted average number of shares of common stock outstanding during the period, excluding the effects of any potentially dilutive securities. Diluted earnings per share is computed by dividing net income (loss) available to common shareholders by the diluted weighted average number of shares of common stock during the period. The diluted weighted average number of common shares outstanding is the basic weighted number of shares adjusted as of the first day of the year for any potentially diluted debt or equity. As of December 31, 2022, the Company had 3,400,000 62,500
Accounting for Leases	Accounting for Leases In February 2016, FASB issued ASU 2016-02, Leases (Topic 842). effective for fiscal year beginning after December 15, 2018. ASU 2016-02 requires the recognition of lease assets and lease liabilities on the balance sheet for leases classified as operating, direct financing or sales type leases. The Company adopted the provisions of ASC 842 for the year ended December 31, 2019. Prior to 2019, the Company had no leases which required retroactive application. For the years ended December 31, 2022 and 2021, the Company had agreements that qualified as operating leases. See Note 11 for details. For the years ended December 31, 2022 and 2021, the Company had agreements that qualified as financing leases. See Note 4 for details.
Concentrations of debt financing	Concentrations of debt financing The Company has line of credit agreements with companies owned and operated by the Company’s CEO and majority shareholder. See Note 6 for further discussion of line of credit terms and relationships.
Concentration of Credit Risk	Concentration of Credit Risk Financial instruments that potentially subject the Company to significant concentrations of credit risk consist primarily of cash and cash equivalents. The Company maintains its cash in bank and financial institution deposits that at times may exceed federally insured limits. The Company has not experienced any losses in such accounts through December 31, 2022. As of December 31, 2022 and 2021, the Company is not in excess of the FDIC limits. The Company has a concentration of credit risk note with a related party and majority shareholder. See Note 6 for further discussion of these sources. The maximum available borrowing capacity on lines of credit total $ 1,850,000 242,033 1,104,060 13.08 59.69
Concentration of revenue sources	Concentration of revenue sources The Company has a concentration of credit risk with a related party and majority shareholder. The Company has related party leases that were classified as direct financing leases and generate interest income. For the years ended December 31, 2022 and 2021, the Company reported interest income on the statement of operations of $ 51,406 25,868
Fair Value	Fair Value The carrying amounts reported in the balance sheet for cash, receivables, prepaid expenses, accounts payable, contract liabilities and notes payable approximate their estimated fair market value based on the short-term maturity of this instrument. The carrying value of the Company’s loans receivable approximate fair value because their terms approximate market rates.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements Recent accounting pronouncements that the Company has adopted or that will be required to adopt in the future are summarized below. In June 2016, the FASB issued ASU 2016-13, Financial Instruments – Credit Losses (Topic 326), Measurement of Credit Losses on Financial Instruments The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

LEASE RECEIVABLES _ RELATED P_2

LEASE RECEIVABLES – RELATED PARTY (Tables)	12 Months Ended
	Dec. 31, 2022
Truck And Trailer [Member]
Sale Leaseback Transaction [Line Items]
Schedule of lease receivable payments	Schedule of lease receivable payments 2023 $ 65,036 2024 5,003 Total 70,039 Less deferred interest (6,072 ) Less current portion (59,038 ) Long-term lease receivable $ 4,929
Vehicle [Member]
Sale Leaseback Transaction [Line Items]
Schedule of lease receivable payments	Schedule of lease receivable payments 2023 $ 12,000 2024 12,000 2025 8,000 Purchase option 37,000 Total 69,000 Less deferred interest (11,833 ) Less current portion (6,525 ) Long-term lease receivable $ 50,642
Kenworth Trucks And Two Motorsports Trailers [Member]
Sale Leaseback Transaction [Line Items]
Schedule of lease receivable payments	Schedule of lease receivable payments 2023 $ 207,000 2024 207,000 2025 207,000 2026 120,750 Total 741,750 Less deferred interest (146,308 ) Less current portion (140,446 ) Long-term lease receivable $ 454,996

PROPERTY & EQUIPMENT (Tables)

PROPERTY & EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2022
Property and equipment:
Schedule of property and equipment	Schedule of property and equipment December 31, 2022 December 31, 2021 Property and equipment, purchased $ 129,114 $ 129,114 Less: accumulated depreciation (105,911 ) (90,088 ) Property and equipment, net $ 23,023 $ 39,026

LONG-TERM LIABILITIES _ RELAT_2

LONG-TERM LIABILITIES – RELATED PARTY (Tables)	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Schedule of principal payments for loan	Schedule of principal payments for loan 2023 $ 141,305 2024 159,226 2025 179,420 2026 114,973 Total 594,924 Less current portion (141,305 ) Long-term liability $ 453,619

NOTE PAYABLE _ UNRELATED PARTY

NOTE PAYABLE – UNRELATED PARTY (Tables)	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Maturities of capital lease payments	Maturities of capital lease payments 2023 $ 5,590 2024 6,112 2025 44,956 Total 56,658 Less current portion (5,590 ) Long-term liability $ 51,068

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Deferred tax assets	Deferred tax assets 2022 2021 Net operating loss carryforwards $ 522,547 $ 484,131 Share based compensation 2,850 2,850 Accounts payable, related party 116,007 86,608 Other deferred tax items 59,543 37,667 Valuation allowance (700,947 ) (611,256 ) Total deferred tax assets $ – $ –
Reconcilation of income taxes	Reconcilation of income taxes 2022 2021 Expected tax at 21% $ (700,947 ) $ (611,256 ) Valuation allowance 700,947 611,256 Provision for income taxes $ – $ –

ORGANIZATION AND DESCRIPTION _2

ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Narrative)	Jun. 13, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Stockholders' Equity, Reverse Stock Split	one-for-250 reverse stock split

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)		12 Months Ended
	Jul. 05, 2022	Dec. 31, 2022	Dec. 31, 2021	Jul. 02, 2022	Jan. 31, 2015
Product Information [Line Items]
Cash Equivalents		$ 0	$ 0
Fair value of assets/liabilities		0	0
[custom:ContractWithCustomerLiabilityCurrent1-0]		14,500	14,500		$ 14,500
Contract with Customer, Liability		175,000
Interest Income, Operating		51,406	25,868
Majority Shareholder [Member]
Product Information [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity		1,850,000
Long-Term Line of Credit		$ 242,033	$ 1,104,060
Majority Shareholder [Member] | Maximum Available Debt [Member] | Debt Concentration [Member]
Product Information [Line Items]
Concentration Risk, Percentage		13.08%	59.69%
Preferred Stock [Member]
Product Information [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount		3,400,000
Common Stock [Member]
Product Information [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount		62,500
Gemini Southern [Member]
Product Information [Line Items]
Debt face amount				$ 649,000
Debt stated interest rate				12%
Monthly payment	$ 17,250
Gemini Southern [Member]
Product Information [Line Items]
Operating Lease, Lease Income		$ 0	$ 12,000
Trailer Rental [Member]
Product Information [Line Items]
Revenues from contracts with customers		0	0
Vehicle Lease [Member]
Product Information [Line Items]
Operating Lease, Lease Income		0	3,825
Truck And Trailer Lease [Member]
Product Information [Line Items]
Revenues from related parties		12,701	19,165
Vehicle [Member]
Product Information [Line Items]
Revenues from related parties		6,013	$ 6,523
Two Competition Trailers And Two Road Tractors [Member]
Product Information [Line Items]
Revenues from related parties		$ 32,692
Equipment [Member]
Product Information [Line Items]
Property and equipment estimated useful lives		3 years
Automobiles [Member]
Product Information [Line Items]
Property and equipment estimated useful lives		5 years
Furniture and Fixtures [Member]
Product Information [Line Items]
Property and equipment estimated useful lives		7 years

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative)	12 Months Ended
	Dec. 31, 2022 USD ($)
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Retained Earnings, Appropriated	$ 3,381,481
Net Income (Loss) Available to Common Stockholders, Basic	425,880
Working capital	$ 1,623,586

LEASE RECEIVABLE - RELATED PART

LEASE RECEIVABLE - RELATED PARTY (Details - Lease receivable payments)	Dec. 31, 2022 USD ($)
Truck And Trailer [Member]
Sale Leaseback Transaction [Line Items]
2022 (remainder of year)	$ 65,036
2023	5,003
Total	70,039
Less deferred interest	(6,072)
Less current portion	(59,038)
Long-term lease receivable	4,929
Vehicle [Member]
Sale Leaseback Transaction [Line Items]
2022 (remainder of year)	12,000
2023	12,000
Total	69,000
Less deferred interest	(11,833)
Less current portion	(6,525)
Long-term lease receivable	50,642
2024	8,000
Purchase option	37,000
Kenworth Trucks And Two Motorsports Trailers [Member]
Sale Leaseback Transaction [Line Items]
2022 (remainder of year)	207,000
2023	207,000
Total	741,750
Less deferred interest	(146,308)
Less current portion	(140,446)
Long-term lease receivable	454,996
2024	207,000
2024	$ 120,750

LEASE RECEIVABLES _ RELATED P_3

LEASE RECEIVABLES – RELATED PARTY (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Aug. 01, 2020
Sale Leaseback Transaction [Line Items]
Sales-type and Direct Financing Leases, Interest Income	$ 51,406	$ 25,688
Vehicle [Member]
Sale Leaseback Transaction [Line Items]
[custom:LeaseReceivableTerm]	60 months
[custom:LeaseReceivableBuyout-0]			$ 37,000
Present value of lease receivable	$ 47,065
[custom:LeaseReceivableNetBookValue-0]			$ 69,000
Truck And Trailer Lease [Member]
Sale Leaseback Transaction [Line Items]
[custom:LeaseReceivableTerm]	48 months
[custom:LeaseReceivablePeriodicPayment-0]	$ 5,003
[custom:LeaseReceivableBuyout-0]	22,800
Present value of lease receivable	197,442
[custom:LeaseReceivableNetBookValue-0]	180,500
Vehicle [Member]
Sale Leaseback Transaction [Line Items]
[custom:LeaseReceivablePeriodicPayment-0]	1,000
Kenworth Truck And Two Motorsport Trailers [Member]
Sale Leaseback Transaction [Line Items]
[custom:LeaseReceivablePeriodicPayment-0]	17,250
Present value of lease receivable	655,051
[custom:LeaseReceivableNetBookValue-0]	$ 649,000

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Impairment Effects on Earnings Per Share [Line Items]
Property and equipment, purchased	$ 129,114	$ 129,114
Less: accumulated depreciation	(105,911)	(90,088)
Property and equipment, net	23,203	39,026
Property, Plant and Equipment [Member]
Impairment Effects on Earnings Per Share [Line Items]
Property and equipment, purchased	129,114	129,114
Less: accumulated depreciation	(105,911)	(90,088)
Property and equipment, net	$ 23,023	$ 39,026

PROPERTY & EQUIPMENT (Details N

PROPERTY & EQUIPMENT (Details Narrative) - USD ($)			12 Months Ended
	Oct. 08, 2021	Apr. 02, 2021	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Depreciation, Depletion and Amortization, Nonproduction			$ 15,823	$ 36,984
Gain (Loss) on Disposition of Other Assets			$ 0	$ 31,063
Nascar Hauler [Member]
Property, Plant and Equipment [Line Items]
Gain on sale of assets		$ 25,595
Gemini Southern [Member]
Property, Plant and Equipment [Line Items]
Gain (Loss) on Disposition of Other Assets	$ 5,468

LINE OF CREDIT FROM RELATED P_2

LINE OF CREDIT FROM RELATED PARTY (Details Narrative) - USD ($)		12 Months Ended
	Dec. 15, 2022	Dec. 31, 2022	Dec. 31, 2021
Line of Credit Facility [Line Items]
Credit line balance		$ 242,033	$ 1,104,060
Accrued interest		$ 0	1,051
FinTekk AP, LLC [Member]
Line of Credit Facility [Line Items]
Maturity date		Dec. 31, 2023
Interest rate		10%
Debt converted, amount converted	$ 62,500
Debt converted, shares issued	250,000
Credit line balance		$ 35,129	227,129
Accrued interest		26,411	6,307
General Pacific Partners [Member]
Line of Credit Facility [Line Items]
Line of credit maximum amount		$ 450,000
Interest rate		10%
Credit line balance		$ 0	0
Accrued interest		4,732	4,732
Gemini Southern [Member]
Line of Credit Facility [Line Items]
Line of credit maximum amount		$ 950,000
Interest rate		10%
Accrued interest		$ 256,755	169,553
FinTekk AP, LLC [Member]
Line of Credit Facility [Line Items]
Line of credit maximum amount		450,000
General Pacific Partners [Member]
Line of Credit Facility [Line Items]
Debt converted, amount converted		$ 25,000
Debt converted, shares issued		500,000
Gemini Southern [Member]
Line of Credit Facility [Line Items]
Debt converted, amount converted		$ 850,000
Debt converted, shares issued		3,400,000
Share price		$ 0.25
Gemini Southern [Member] | Gemini Southern [Member]
Line of Credit Facility [Line Items]
Credit line balance		$ 206,904	$ 876,931

LONG TERM LIABILITIES RELATED P

LONG TERM LIABILITIES RELATED PARTY (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Debt Disclosure [Abstract]
2023	$ 141,305
2024	159,226
2025	179,420
2026	114,973
Total	594,924
Less current portion	(141,305)	$ 0
Long-term liability	$ 453,619	$ 0

LONG-TERM LIABILITIES _ RELAT_3

LONG-TERM LIABILITIES – RELATED PARTY (Details Narrative) - USD ($)				5 Months Ended	12 Months Ended
	Jul. 02, 2022	Oct. 08, 2021	Apr. 02, 2021	Dec. 31, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 22, 2018	Oct. 01, 2017
Debt Instrument [Line Items]
Note payable balance				$ 51,068	$ 51,068	$ 57,516
Loans from related party	$ 649,000				649,000	0
Term loan	48 months
Interest rate	12%
Monthly payments	$ 17,091
Monthly sublease income				17,250
Hauler [Member]
Debt Instrument [Line Items]
Proceeds from Sale of Productive Assets			$ 75,095
Gain (Loss) on Disposition of Property Plant Equipment, Excluding Oil and Gas Property and Timber Property			$ 25,595
Vehicle [Member]
Debt Instrument [Line Items]
Gain (Loss) on Disposition of Property Plant Equipment, Excluding Oil and Gas Property and Timber Property		$ 5,468
Repayments of Long-Term Debt		$ 19,008
Accounts Payable and Other Accrued Liabilities				2,842	2,842
Gemini Southern [Member]
Debt Instrument [Line Items]
Accrued interest				$ 145,632	$ 145,632	$ 145,632
Debt face amount	$ 649,000
Debt stated interest rate	12%
Hauler Note [Member]
Debt Instrument [Line Items]
Debt face amount									$ 165,000
Debt stated interest rate									12%
Note payable balance							$ 83,679
Other Vehicle [Member]
Debt Instrument [Line Items]
Right of use asset								$ 30,089

NOTE PAYABLE UNRELATED PARTY (D

NOTE PAYABLE UNRELATED PARTY (Details)	Dec. 31, 2022 USD ($)
Debt Disclosure [Abstract]
2023	$ 5,590
2024	6,112
2025	44,956
Total	56,658
Less current portion	(5,590)
Long-term liability	$ 51,068

NOTE PAYABLE _ UNRELATED PART_2

NOTE PAYABLE – UNRELATED PARTY (Details Narrative) - Porsche Maran [Member]	7 Months Ended
	Aug. 01, 2020 USD ($)
Debt Instrument [Line Items]
Debt face amount	$ 69,000
Monthly payment	$ 912
Debt stated interest rate	10%

OTHER RELATED PARTY TRANSACTI_2

OTHER RELATED PARTY TRANSACTIONS and RELATED PARTIES ACCOUNTS PAYABLE (Details Narrative) - USD ($)		12 Months Ended
	Oct. 08, 2021	Dec. 31, 2022	Dec. 31, 2021
Related Party Transaction [Line Items]
Costs and Expenses, Related Party		$ 151,500	$ 159,000
Accounts payable - related parties		961,616	453,176
Professional and Contract Services Expense		22,500	47,500
Proceeds from Sale of Other Assets	$ 19,008
D E V C A P Partners [Member]
Related Party Transaction [Line Items]
Monthly consulting service fee		7,500
Costs and Expenses, Related Party		97,500	105,000
Accounts payable - related parties		377,835	287,835
Ray Gerrity [Member]
Related Party Transaction [Line Items]
Accounts payable - related parties			32,500
Wilson [Member]
Related Party Transaction [Line Items]
Accounts payable - related parties		17,500	17,500
Cody Ware [Member]
Related Party Transaction [Line Items]
Accounts payable - related parties		89,500	43,500
Professional and Contract Services Expense		54,000	54,000
Rayna Austin [Member]
Related Party Transaction [Line Items]
Accounts payable - related parties		377,500	329,500
Majority Shareholder [Member]
Related Party Transaction [Line Items]
Accounts payable - related parties		$ 54,071	$ 50,075

STOCKHOLDERS_ DEFICIT (Details

STOCKHOLDERS’ DEFICIT (Details Narrative) - USD ($)			12 Months Ended
	Dec. 15, 2022	Dec. 05, 2022	Dec. 31, 2022	Dec. 31, 2021
Class of Stock [Line Items]
Preferred Stock, Par or Stated Value Per Share			$ 0.001	$ 0.001
Common Stock, Shares Authorized			200,000,000	200,000,000
Preferred Stock, Shares Authorized			20,000,000	20,000,000
Common Stock [Member]
Class of Stock [Line Items]
Debt converted, amount converted	$ 62,500
Debt converted, shares converted	250,000
Conversion price per share	$ 0.25
Preferred Class A [Member]
Class of Stock [Line Items]
Preferred Stock, Shares Authorized			3,400,000
Share Price			$ 0.12
Debt converted, amount converted		$ 850,000
Debt converted, shares converted		3,400,000
Conversion price per share		$ 0.25

OPERATING LEASES (Details Narra

OPERATING LEASES (Details Narrative) - USD ($)		12 Months Ended
	Oct. 08, 2021	Dec. 31, 2022	Dec. 31, 2021
Operating Leases
Proceeds from Sale of Other Assets	$ 19,008
Depreciation expense for operating leased property		$ 0	$ 4,513

INCOME TAXES (Details - Deferre

INCOME TAXES (Details - Deferred tax assets) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Net operating loss carryforwards	$ 522,547	$ 484,131
Share based compensation	2,850	2,850
Accounts payable, related party	116,007	86,608
Other deferred tax items	59,543	37,667
Valuation allowance	(700,947)	(611,256)
Total deferred tax assets	$ 0	$ 0

INCOME TAXES (Details - Income

INCOME TAXES (Details - Income tax provision) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Expected tax at 21%	$ (700,947)	$ (611,256)
Valuation allowance	700,947	611,256
Provision for income taxes	$ 0	$ 0

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Net operating loss carryforward	$ 2,448,000	$ 2,305,000
Change in valuation allowance	$ 89,691	$ 96,965

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative)	Dec. 31, 2022 USD ($)
Fin Tekk [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	$ 450,000