Coretag (COTI) 10-K 3 Nov 21 2021 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Sep. 30, 2021	Mar. 31, 2021
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2021
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2021
Current Fiscal Year End Date	--09-30
Entity File Number	000-56293
Entity Registrant Name	Nine Alliance Science & Technology Group
Entity Central Index Key	0001624140
Entity Tax Identification Number	35-2515740
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	7325 Oswego Road
Entity Address, City or Town	Liverpool
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	13090
City Area Code	(315)
Local Phone Number	451-7515
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	true
Entity Public Float		$ 10,000,000
Entity Common Stock, Shares Outstanding	75,000,000

Balance Sheets

Balance Sheets - USD ($)	Sep. 30, 2021	Sep. 30, 2020
Current Assets:
Cash
Total Current Assets
TOTAL ASSETS	0	0
Current Liabilities:
Accounts Payable	6,847	10,522
Accounts Payable - Related Party	25,143	6,160
Income Tax Payable	2,303	2,303
Total Current Liabilities	34,293	18,985
Total Liabilities	34,293	18,985
Stockholder's Equity
Preferred Stock; Blank Check, par value $0.0001, 10,000,000 shares Authorized,  0 shares Issued and Outstanding as of September 30, 2021 and 2020
Common Stock, par value $0.0001, 290,000,000 shares Authorized,  75,000,000 shares Issued and Outstanding as of September 30, 2021 and 5,000,000 as of September 30, 2020	7,500	500
Additional Paid-In Capital	38,500	43,500
Accumulated Deficit	(80,293)	(62,985)
Total Stockholder's Deficit	(34,293)	(18,985)
TOTAL LIABILITIES AND STOCKHOLDER'S EQUITY (DEFICIT)	$ 0	$ 0

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2021	Feb. 25, 2021	Feb. 24, 2021	Sep. 30, 2020
Statement of Financial Position [Abstract]
Preferred Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001		$ 0.0001
Preferred Stock, Shares Authorized	10,000,000	10,000,000		10,000,000
Preferred Stock, Shares Issued	0			0
Preferred Stock, Shares Outstanding	0			0
Common Stock, Par or Stated Value Per Share	$ 0.0001		$ 0.001	$ 0.0001
Common Stock, Shares Authorized	290,000,000	290,000,000		290,000,000
Common Stock, Shares, Issued	75,000,000			5,000,000
Common Stock, Shares, Outstanding	75,000,000			5,000,000

Statements of Operations

Statements of Operations - USD ($)	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Income Statement [Abstract]
Revenues:
Operating Expenses
General and Administrative Expenses	2,151	3,860
Professional Fees	15,157	4,877
Total Operating Expenses	17,308	8,737
Loss From Operations	(17,308)	(8,737)
Income Tax Provision
Net Loss	$ (17,308)	$ (8,737)
Basic & Diluted Loss per Common Share	$ 0	$ 0
Weighted Average Common Shares Outstanding	75,000,000	5,000,000

Statememt of Stockholders Equit

Statememt of Stockholders Equity - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Sep. 30, 2018	$ 500	$ 43,500	$ (49,653)	$ (5,653)
Shares, Issued, Beginning Balance at Sep. 30, 2018	5,000,000
Net Loss			(4,595)	(4,595)
Ending balance, value at Sep. 30, 2019	$ 500	43,500	(54,248)	(10,248)
Shares, Issued, Ending Balance at Sep. 30, 2019	5,000,000
Net Loss			(8,737)	(8,737)
Ending balance, value at Sep. 30, 2020	$ 500	43,500	(62,985)	(18,985)
Shares, Issued, Ending Balance at Sep. 30, 2020	5,000,000
Issuance of Common Stock for Debt	$ 7,000	(5,000)		$ 2,000
ssuance of Common Stock for Debt, shares	70,000,000			70,000,000
Net Loss			(17,308)	$ (17,308)
Ending balance, value at Sep. 30, 2021	$ 7,500	$ 38,500	$ (80,293)	$ (34,293)
Shares, Issued, Ending Balance at Sep. 30, 2021	75,000,000

Statement of Cash Flows

Statement of Cash Flows - USD ($)	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Loss	$ (17,308)	$ (8,737)
Adjustments to reconcile net loss to net cash used in operating activities:
Accounts Payable	(3,675)	3,577
Accounts Payable - Related Party	20,983	5,160
Net Cash Used in Operating Activities
CASH FLOWS FROM FINANCING
Net Cash Provided by Financing Activities
Net Increase (Decrease) in Cash
Cash at the Beginning of Year
Cash at the End of Year
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Interest
Taxes

Statement of Cash Flows (Parent

Statement of Cash Flows (Parenthetical)	12 Months Ended
	Sep. 30, 2021USD ($)shares
Statement of Cash Flows [Abstract]
Debt Conversion, Converted Instrument, Shares Issued | shares	70,000,000
Debt Conversion, Converted Instrument, Amount | $	$ 2,000

NOTE 1 _ NATURE OF OPERATIONS

NOTE 1 – NATURE OF OPERATIONS	12 Months Ended
	Sep. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NOTE 1 – NATURE OF OPERATIONS	NOTE 1 – NATURE OF OPERATIONS Nine Alliance Science and Technology Group (the “Company”) was incorporated as Paramount Supply Inc. and established under the Corporation Laws of the State of Nevada on September 12, 2014. On September 29, 2017, the Company filed a Certificate of Amendment changing the name from “Paramount Supply Inc.” to “Nine Alliance Science and Technology Group”. The Company was formed for the purpose of marketing and distributing ladies fashion handbags. At the end of 2017 the Company became dormant and ceased all business operations. On August 27, 2020, a motion and application was made to appoint a Custodian of the Company based on prior management abandoning its responsibilities to continue making filings at the Nevada Secretary of State’s office and for failing to hold a shareholders’ meeting in over 3 years and otherwise failing to keep current in its obligations to the Company. Upon motion and application to the District Court, Clark County Nevada, the Court granted the request for Custodian for the Company (“Custodian”). Upon granting the motion, the Court issued an Order acknowledging that the Custodian has performed all of the duties that had been required of it and the management of the Company will revert exclusively to the officers and directors appointed by the Custodian. In the Revival of the Company, Investment Reserves Series, as the Custodian of the Company, appointed Joseph Passalaqua as CEO, CFO and Secretary.

NOTE 2 - SUMMARY OF SIGNIFICANT

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 2.1 Basis of Presentation The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and are presented in US dollars. The Company has adopted a September 30 fiscal year end. 2.2 Use of Estimates and Assumptions The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America 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. Actual results could differ from those estimates. Due to the limited level of operations, the Company has not had to make material assumptions or estimates other than the assumption that the Company is a going concern. 2.3 Cash and Cash Equivalents The Company considers all highly liquid instruments purchased with a maturity of three months or less to be cash equivalents to the extent the funds are not being held for investment purposes. 2.4 Fair Value of Financial Instruments The Company’s financial instruments consist of accounts payable and loans to shareholders. The carrying amount of financial instruments approximates fair value because of the short-term nature of these items. 2.5 Stock-Based Compensation As of September 30, 2021 & 2020, the Company has not issued any stock-based payments to its employees Stock-based compensation is accounted for at fair value in accordance with ASC 718, when applicable. To date, the Company has not adopted a stock option plan and has not granted any stock options. NINE ALLIANCE SCIENCE AND TECHNOLOGY GROUP NOTES TO THE AUDITED FINANCIAL STATEMENTS FOR THE YEARS ENDED SEPTEMBER 30, 2021 AND SEPTEMBER 30, 2020 NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) . 2.6 Income Taxes The Company follows the asset and liability method of accounting for income taxes. Under this method, deferred income tax assets and liabilities are recognized for the estimated tax consequences attributable to differences between the financial statement carrying values and their respective income tax basis (temporary differences). The effect on deferred income tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Future tax benefits which arise as result of accumulated losses have not be recognized in these financial statements, as their realization is not likely to occur. 2.7 Basic Income (Loss) Per Share The Company computes loss per share in accordance with “ASC-260”, “Earnings per Share” which requires presentation of both basic and diluted earnings per share on the face of the statement of operations. Basic loss per share is computed by dividing net loss available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted loss per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. For the years ended September 30, 2021 and September 30, 2020 there were no potentially dilutive debt or equity instruments issued or outstanding and any such shares would have been excluded from the computation because they would have been anti-dilutive as the Company incurred losses in this period. 2.8 Commitments and Contingencies The Company follows ASC 440 & ASC 450, subtopic 450-20 of the FASB Accounting Standards Codification to report accounting for contingencies and commitments respectively. Certain conditions may exist as of the date the financial statements are issued, which may result in a loss to the Company, but which will only be resolved when one or more future events occur or fail to occur. The Company assesses such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or un-asserted claims that may result in such proceedings, the Company evaluates the perceived merits of any legal proceedings or un-asserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein. If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s financial statements. If the assessment indicates that a potentially material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed. Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed. Management does not believe, based upon information available at this time, that these matters will have a material adverse effect on the Company’s consolidated financial position, results of operations or cash flows. However, there is no assurance that such matters will not materially and adversely affect the Company’s business, financial position, and results of operations or cash flows. 2.9 Recent Accounting Pronouncements The Company reviewed all the recently issued, but not yet effective, accounting pronouncements and we do not believe any of these pronouncements will have a material impact on the Company.

NOTE 3 _ GOING CONCERN

NOTE 3 – GOING CONCERN	12 Months Ended
	Sep. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NOTE 3 – GOING CONCERN	NOTE 3 – GOING CONCERN The financial statements have been prepared on a going concern basis which assumes the Company will be able to realize its assets and discharge its liabilities in the normal course of business for the foreseeable future. The Company has incurred a loss since Inception (March 25, 2008) resulting in an accumulated deficit of $80,293 Further, the effects of Covid-19 could also impact our ability to operate under the going concern and maintain sufficient liquidity to continue operations. The impact of COVID-19 on companies is evolving rapidly and its future effects are uncertain. There are material uncertainties from Covid-19 that cast significant doubt on the company’s ability to operate under the going concern. It is possible that our company will have issues relating to the current situation that will need to be considered by management in the future. There will be a wide range of factors to take into account in going concern judgments and financial projections including travel bans, restrictions, government assistance and potential sources of replacement financing, financial health of suppliers and customers and their effect on expected profitability and other key financial performance ratios including information that shows whether there will be sufficient liquidity to continue to meet obligations when they are due. The Company filed a Registration Statement; Form-10-12g on June 16, 2021 and was effective 60 days post filing. Management believes that this plan provides an opportunity for the Company to continue as a going concern. The ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and/or obtaining the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. Management intends to finance operating costs over the next twelve months with existing cash on hand and loans from directors and/or private placement of common stock. The failure to achieve the necessary levels of profitability or obtaining additional funding would be detrimental to the Company.

NOTE 4 _ COMMON STOCK

NOTE 4 – COMMON STOCK	12 Months Ended
	Sep. 30, 2021
Equity [Abstract]
NOTE 4 – COMMON STOCK	NOTE 4 – COMMON STOCK On September 23, 2014, the Company issued 4,000,000 0.001 $4,000 On September 2, 2015, the Company issued 1,000,000 $0.04 40,000 On October 31, 2020, the Company issued 70,000,000 2,000 On February 25, 2021, the Company filed a Certificate of Amendment through which the par value has been changed from $ 0.001 0.0001 Through this amendment (effective February 25, 2021) Company also increased the authorized shares from 75,000,000 300,000,000 290,000,000 10,000,000 $0.0001 As of the year ended September 30, 2020, the Company had 75,000,000 5,000,000 As of the year ended September 30, 2021, the Company had 290,000,000 75,000,000 As of the year ended September 30, 2021, the Company had 10,000,000 0

NOTE 5 _ RELATED PARTY TRANSACT

NOTE 5 – RELATED PARTY TRANSACTIONS	12 Months Ended
	Sep. 30, 2021
Related Party Transactions [Abstract]
NOTE 5 – RELATED PARTY TRANSACTIONS	NOTE 5 – RELATED PARTY TRANSACTIONS In support of the Company’s efforts and cash requirements, it may rely on advances from related parties until such time that the Company can support its operations or attains adequate financing through sales of its equity or traditional debt financing. There is no formal written commitment for continued support by shareholders or directors. Amounts represent advances or amounts paid in satisfaction of liabilities. The advances were considered temporary in nature and were not formalized by a signed promissory note. On July 6, 2020, Joseph Passalaqua, an officer and Related Party, advanced the Company $ 1,500 On September 29, 2020, Joseph Passalaqua, an officer and Related Party, advanced the Company $ 2,660 On October 14, 2020, Joseph Passalaqua, an officer and Related Party of the Company advanced the Company $ 2,000 On November 16, 2020, Joseph Passalaqua, an officer and Related Party of the Company advanced the Company $ 2,045 On February 25, 2021, Joseph Passalaqua, an officer and Related Party advanced the Company $ 325 On March 4, 2021 and May 25, 2021, Joseph Passalaqua, an officer and Related Party advanced the Company $ 1,950 500 On May 28, 2021 and June 10, 2021, Joseph Passalaqua, an officer and Related Party advanced the Company $ 4,934 2,266 On June 21, 2021, Joseph Passalaqua, an officer and Related Party advanced the Company $ 100 On July 23, 2021, Joseph Passalaqua, an officer and Related Party advanced the Company $ 480 On August 8, 2021, Joseph Passalaqua, an officer and Related Party advanced the Company $1,133 On September 3, 2021, Joseph Passalaqua, an officer and Related Party advanced the Company $ 2,000 22 The total amount as of the year end September 30, 2021 due to Joseph Passalaqua, an officer and Related party, for payment of company expenses is $19,893 During the years ended September 30, 2019 to September 30, 2021, Lyboldt-Daly, Inc; its sole officer is Joseph Passalaqua, who is also an officer and Related Party of Nine Alliance Science and Technology Group, Inc., provided the internal accounting for the Company. As of year ended September 30, 2021, $5,250 The Company currently operates out of an office of a related party free of rent.

NOTE 6 _ INCOME TAXES

NOTE 6 – INCOME TAXES	12 Months Ended
	Sep. 30, 2021
Income Tax Disclosure [Abstract]
NOTE 6 – INCOME TAXES	NOTE 6 – INCOME TAXES As of September 30, 2020, the Company had net operating loss carry forwards of approximately $ 62,985 As of September 30, 2021, the Company had net operating loss carry forwards of approximately $ 80,293 Future tax benefits which arise as a result of these losses have not been recognized in these financial statements, as their realization is determined not likely to occur and accordingly, the Company has recorded a valuation allowance for the deferred tax asset relating to these tax loss carry-forwards. The 21 September 30, September 30, Federal income tax benefit attributable to: Current operations $ 16,862 $ 13,227 Less: change in valuation allowance (16,862 ) (13,227 ) Net provision for Federal income taxes $ — $ — The cumulative tax effect at the expected rate of 35% of significant items comprising our net deferred tax amount is as follows: September 30, 2021 September 30, 2020 Deferred tax asset attributable to: Net operating loss carry over $ 28,103 $ 22,045 Less: valuation allowance (28,103 ) (22,045 ) Net deferred tax asset $ — $ — Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carry forwards of approximately $80,293

NOTE 7 - SUBSEQUENT EVENTS

NOTE 7 - SUBSEQUENT EVENTS	12 Months Ended
	Sep. 30, 2021
Subsequent Events [Abstract]
NOTE 7 - SUBSEQUENT EVENTS	NOTE 7 - SUBSEQUENT EVENTS The Company evaluated all other events or transactions that occurred after September 30, 2021 through October 31, 2021. The Company determined that it does not have any other subsequent event requiring recording or disclosure in the financial statements for the year ended September 30, 2021.

NOTE 2 - SUMMARY OF SIGNIFICA_2

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
2.1 Basis of Presentation	2.1 Basis of Presentation The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and are presented in US dollars. The Company has adopted a September 30 fiscal year end.
2.2 Use of Estimates and Assumptions	2.2 Use of Estimates and Assumptions The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America 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. Actual results could differ from those estimates. Due to the limited level of operations, the Company has not had to make material assumptions or estimates other than the assumption that the Company is a going concern.
2.3 Cash and Cash Equivalents	2.3 Cash and Cash Equivalents The Company considers all highly liquid instruments purchased with a maturity of three months or less to be cash equivalents to the extent the funds are not being held for investment purposes.
2.4 Fair Value of Financial Instruments	2.4 Fair Value of Financial Instruments The Company’s financial instruments consist of accounts payable and loans to shareholders. The carrying amount of financial instruments approximates fair value because of the short-term nature of these items.
2.5 Stock-Based Compensation	2.5 Stock-Based Compensation As of September 30, 2021 & 2020, the Company has not issued any stock-based payments to its employees Stock-based compensation is accounted for at fair value in accordance with ASC 718, when applicable. To date, the Company has not adopted a stock option plan and has not granted any stock options. NINE ALLIANCE SCIENCE AND TECHNOLOGY GROUP NOTES TO THE AUDITED FINANCIAL STATEMENTS FOR THE YEARS ENDED SEPTEMBER 30, 2021 AND SEPTEMBER 30, 2020 NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) .
2.6 Income Taxes	2.6 Income Taxes The Company follows the asset and liability method of accounting for income taxes. Under this method, deferred income tax assets and liabilities are recognized for the estimated tax consequences attributable to differences between the financial statement carrying values and their respective income tax basis (temporary differences). The effect on deferred income tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Future tax benefits which arise as result of accumulated losses have not be recognized in these financial statements, as their realization is not likely to occur.
2.7 Basic Income (Loss) Per Share	2.7 Basic Income (Loss) Per Share The Company computes loss per share in accordance with “ASC-260”, “Earnings per Share” which requires presentation of both basic and diluted earnings per share on the face of the statement of operations. Basic loss per share is computed by dividing net loss available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted loss per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. For the years ended September 30, 2021 and September 30, 2020 there were no potentially dilutive debt or equity instruments issued or outstanding and any such shares would have been excluded from the computation because they would have been anti-dilutive as the Company incurred losses in this period.
2.8 Commitments and Contingencies	2.8 Commitments and Contingencies The Company follows ASC 440 & ASC 450, subtopic 450-20 of the FASB Accounting Standards Codification to report accounting for contingencies and commitments respectively. Certain conditions may exist as of the date the financial statements are issued, which may result in a loss to the Company, but which will only be resolved when one or more future events occur or fail to occur. The Company assesses such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or un-asserted claims that may result in such proceedings, the Company evaluates the perceived merits of any legal proceedings or un-asserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein. If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s financial statements. If the assessment indicates that a potentially material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed. Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed. Management does not believe, based upon information available at this time, that these matters will have a material adverse effect on the Company’s consolidated financial position, results of operations or cash flows. However, there is no assurance that such matters will not materially and adversely affect the Company’s business, financial position, and results of operations or cash flows.
2.9 Recent Accounting Pronouncements	2.9 Recent Accounting Pronouncements The Company reviewed all the recently issued, but not yet effective, accounting pronouncements and we do not believe any of these pronouncements will have a material impact on the Company.

NOTE 6 _ INCOME TAXES (Tables)

NOTE 6 – INCOME TAXES (Tables)	12 Months Ended
	Sep. 30, 2021
Income Tax Disclosure [Abstract]
Federal Income Tax Provision	September 30, September 30, Federal income tax benefit attributable to: Current operations $ 16,862 $ 13,227 Less: change in valuation allowance (16,862 ) (13,227 ) Net provision for Federal income taxes $ — $ —
Deferred Tax Asset	September 30, 2021 September 30, 2020 Deferred tax asset attributable to: Net operating loss carry over $ 28,103 $ 22,045 Less: valuation allowance (28,103 ) (22,045 ) Net deferred tax asset $ — $ —

NOTE 3 _ GOING CONCERN (Details

NOTE 3 – GOING CONCERN (Details Narrative) - USD ($)	Sep. 30, 2021	Sep. 30, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Retained Earnings (Accumulated Deficit)	$ 80,293	$ 62,985

NOTE 4 _ COMMON STOCK (Details

NOTE 4 – COMMON STOCK (Details Narrative) - USD ($)	1 Months Ended	11 Months Ended	12 Months Ended
	Sep. 23, 2014	Sep. 02, 2015	Sep. 30, 2021	Feb. 25, 2021	Feb. 24, 2021	Feb. 05, 2021	Sep. 30, 2020
Equity [Abstract]
Stock Issued During Period, Value, New Issues	$ 4,000,000	$ 1,000,000
Shares Issued, Price Per Share	$ 0.001	$ 0.04
Stock Issued During Period, Shares, New Issues	4,000	40,000
Debt Conversion, Converted Instrument, Shares Issued			70,000,000
Debt Conversion, Converted Instrument, Amount			$ 2,000
Common Stock, Par or Stated Value Per Share			$ 0.0001		$ 0.001		$ 0.0001
Authorized Shares					75,000,000	300,000,000	75,000,000
Common Stock, Shares Authorized			290,000,000	290,000,000			290,000,000
Preferred Stock, Shares Authorized			10,000,000	10,000,000			10,000,000
Preferred Stock, Par or Stated Value Per Share			$ 0.0001	$ 0.0001			$ 0.0001
Common Stock, Shares, Issued			75,000,000				5,000,000
Common Stock, Shares, Outstanding			75,000,000				5,000,000
Preferred Stock, Shares Issued			0				0
Preferred Stock, Shares Outstanding			0				0

NOTE 5 _ RELATED PARTY TRANSA_2

NOTE 5 – RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Oct. 14, 2020	Nov. 16, 2020	Mar. 04, 2021	Feb. 25, 2021	Jun. 10, 2021	May 28, 2021	May 25, 2021	Jun. 21, 2021	Jul. 06, 2020	Aug. 08, 2021	Jul. 23, 2021	Sep. 03, 2021	Sep. 29, 2020	Sep. 30, 2021	Sep. 30, 2020
Related Party Transaction [Line Items]
Related Party Transaction, Amounts of Transaction	$ 2,000	$ 2,045	$ 1,950	$ 325	$ 2,266	$ 4,934	$ 500	$ 100	$ 1,500	$ 1,133	$ 480	$ 2,000	$ 2,660
Due to Related Parties, Current														$ 25,143	$ 6,160
Joseph Passalaqua [Member]
Related Party Transaction [Line Items]
Due to Related Parties, Current														19,893
Lyboldt Daly Inc [Member]
Related Party Transaction [Line Items]
Due to Related Parties, Current														$ 5,250

Federal Income Tax Provision (D

Federal Income Tax Provision (Details) - USD ($)	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Federal income tax benefit attributable to:
Current operations	$ 16,862	$ 13,227
Less: change in valuation allowance	(16,862)	(13,227)
Net provision for Federal income taxes

Deferred Tax Asset (Details)

Deferred Tax Asset (Details) - USD ($)	Sep. 30, 2021	Sep. 30, 2020
Deferred tax asset attributable to:
Net operating loss carry over	$ 28,103	$ 22,045
Less: valuation allowance	(28,103)	(22,045)
Net deferred tax asset

NOTE 6 _ INCOME TAXES (Details

NOTE 6 – INCOME TAXES (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Income Tax Disclosure [Abstract]
Deferred Tax Assets, Operating Loss Carryforwards	$ 80,293	$ 62,985
Tax rate provision for Federal income tax	21.00%
Operating Loss Carryforwards	$ 80,293