Barrel Energy (BRLL) S-1 16 Jul 19 IPO registration Financial data

Document and Entity Information

Document and Entity Information	6 Months Ended
	Mar. 31, 2019
Document And Entity Information
Entity Registrant Name	Barrel Energy Inc.
Entity Central Index Key	0001631463
Document Type	S-1
Amendment Flag	false
Entity Filer Category	Non-accelerated Filer
Entity Emerging Growth Company	true
Entity Small Business	true
Entity Ex Transition Period	false

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Mar. 31, 2019	Sep. 30, 2018	Sep. 30, 2017
Current assets:
Cash and cash equivalents	$ 3,807	$ 3,458	$ 250,160
Prepaid	6,800	33,333
Total current assets	10,607	36,791	250,160
Total assets	10,607	36,791	250,160
Current liabilities:
Accounts payable and accrued expense	29,743	27,719	28,241
Consulting payable- related parties	32,461
Advances from shareholder	23,201	32,791	62,994
Convertible note - related party			2,245
Convertible notes payable- net of discount of $22,667 and zero respectively	64,333	52,709	54,515
Notes payable	100,000
Derivative liability	27,180
Total current liabilities	276,919	113,219
Total liabilities	276,918	113,219	147,995
Commitment and Contingencies
Stockholders' equity (deficit)
Preferred stock, $0.001 par value, 5,000,000 authorized, zero issued and outstanding
Common stock, $0.001 par value, 450,000,000 authorized, 37,918,618 issued and outstanding as of March 31, 2019 and 12,801,332 as of September 30, 2018	37,918	23,801	12,301
Additional paid-in capital	624,414	272,638	272,638
Stock subscription receivable		(11,500)
Accumulated other comprehensive loss	(4,777)	(6,857)	(4,297)
Accumulated deficit	(923,866)	(354,510)	(178,477)
Total stockholders' equity (deficit)	(266,311)	(76,428)	102,165
Total liabilities and stockholders' equity (deficit)	$ 10,607	$ 36,791	$ 250,160

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - USD ($)	Mar. 31, 2019	Sep. 30, 2018	Sep. 30, 2017
Stockholders' equity (deficit):
Convertible notes payable net of discount	$ 22,667	$ 0
Preferred stock, Par value	$ 0.001	$ 0.001	$ 0.001
Preferred stock, Authorized	5,000,000	5,000,000	5,000,000
Preferred stock, Issued	0	0	0
Preferred stock, Outstanding	0	0	0
Common Stock, Par value	$ 0.001	$ 0.001	$ 0.001
Common Stock, Authorized	450,000,000	450,000,000	70,000,000
Common Stock, Issued	37,918,618	12,801,332	12,301,332
Common Stock, Outstanding	37,918,618	12,801,332	12,301,332

STATEMENTS OF OPERATIONS AND CO

STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS (Unaudited) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2019	Mar. 31, 2018	Sep. 30, 2018	Sep. 30, 2017
Operating expenses:
Consulting - related party	$ 74,193	$ 100,000	$ 177,526	$ 100,000
Consulting	65,697	50,055	97,197	63,055	$ 129,722
General and administrative expense	97,405	11,256	152,141	21,651	41,164	43,289
Impairment of unproved property						45,042
Loss from operations	(237,295)	(161,311)	(426,864)	(184,706)	(170,886)	(88,331)
Other expense
Loss on currency			(24)
Change in fair value	185,796		27,774			24,625
Financing cost			(153,704)
Interest expense	(10,220)	(1,287)	(16,538)	(2,604)	(5,147)	(7,399)
Gain on debt forgiveness	185,796		27,774			24,625
Total other expense	177,576	(1,287)	(142,492)	(2,604)	(5,147)	17,226
Income tax
Net loss	(61,719)	(162,598)	(569,356)	(187,310)	(176,033)	(71,105)
Foreign currency translation adjustment	(1,341)	(7,403)	2,080	(9,758)	(2,560)	(8,900)
Comprehensive loss	$ (63,060)	$ (170,001)	$ (567,276)	$ (197,068)	$ (178,593)	$ (80,005)
Net loss per common share, Basic and Diluted	$ 0	$ (0.01)	$ (0.04)	$ (0.02)	$ (0.01)	$ (0.01)
Weighted average number of common shares outstanding, basic and diluted	37,478,332	12,301,332	14,122,761	12,301,322	12,301,332	10,806,144

STATEMENTS OF SHAREHOLDERS EQUI

STATEMENTS OF SHAREHOLDERS EQUITY (Unaudited) - USD ($)	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Stock Receivable	Comprehensive Gain (Loss)	Total
Beginning Balance, Shares at Sep. 30, 2016	10,804,000
Beginning Balance, Amount at Sep. 30, 2016	$ 10,804	$ 18,035	$ (107,372)		$ 4,603	$ (73,930)
Net loss			(71,105)			(71,105)
Common stock issued for cash, Shares	833,332
Common stock issued for cash, Amount	$ 833	249,167				250,000
Cancellation of common stock for service, shares	(36,000)
Cancellation of common stock for service, amount	$ (36)	(864)				(900)
Common stock issued for debt conversion, shares	700,000
Common stock issued for debt conversion, amount	$ 700	6,300			(1,388)	5,612
Change due to currency translation					(7,512)	(7,512)
Ending Balance, Shares at Sep. 30, 2017	12,301,332
Ending Balance, Amount at Sep. 30, 2017	$ 12,301	272,638	(178,477)		(4,298)	102,165
Comprehensive gain (loss)					2,355	2,355
Net loss			(24,712)			(24,712)
Change due to currency translation					(2,560)	(2,560)
Ending Balance, Shares at Dec. 31, 2017	12,301,332
Ending Balance, Amount at Dec. 31, 2017	$ 12,301	272,638	(203,189)		(1,943)	79,808
Beginning Balance, Shares at Sep. 30, 2017	12,301,332
Beginning Balance, Amount at Sep. 30, 2017	$ 12,301	272,638	(178,477)		(4,298)	102,165
Net loss						(187,310)
Ending Balance, Shares at Mar. 31, 2018	12,301,332
Ending Balance, Amount at Mar. 31, 2018	$ 12,301	272,638	(365,787)		(14,055)	(94,902)
Beginning Balance, Shares at Sep. 30, 2017	12,301,332
Beginning Balance, Amount at Sep. 30, 2017	$ 12,301	272,638	(178,477)		(4,298)	102,165
Net loss			(176,033)			(176,033)
Stock issued for subscription receivable, shares	11,500,000
Stock issued for subscription receivable, amount	$ 11,500			(11,500)
Change due to currency translation					(2,560)	(2,560)
Ending Balance, Shares at Sep. 30, 2018	12,301,332
Ending Balance, Amount at Sep. 30, 2018	$ 23,801	272,638	(354,510)	(11,500)	(6,857)	(76,428)
Beginning Balance, Shares at Dec. 31, 2017	12,301,332
Beginning Balance, Amount at Dec. 31, 2017	$ 12,301	272,638	(203,189)		(1,943)	79,808
Comprehensive gain (loss)					(12,112)	(12,112)
Net loss			(162,598)			(162,598)
Ending Balance, Shares at Mar. 31, 2018	12,301,332
Ending Balance, Amount at Mar. 31, 2018	$ 12,301	272,638	(365,787)		(14,055)	(94,902)
Comprehensive gain (loss)					6,188	6,188
Net loss			(8,575)			(8,575)
Ending Balance, Shares at Jun. 30, 2018	12,301,332
Ending Balance, Amount at Jun. 30, 2018	$ 12,301	272,638	(374,362)		(7,867)	(97,290)
Comprehensive gain (loss)					1,010	1,010
Net loss			19,852			19,852
Shares purchased not paid, Shares
Shares purchased not paid, Amount	$ 11,500			(11,500)
Ending Balance, Shares at Sep. 30, 2018	12,301,332
Ending Balance, Amount at Sep. 30, 2018	$ 23,801	272,638	(354,510)	(11,500)	(6,857)	(76,428)
Comprehensive gain (loss)					3,421	3,421
Net loss			(507,637)			(507,637)
Common stock issued for cash, Shares	13,502,000
Common stock issued for service, Shares	175,000
Common stock issued for service, Amount	$ 175	131,075				131,250
Shares issued for stock receivable, Shares	11,500,000
Shares issued for stock receivable, Amount	$ (11,500)			11,500
Ending Balance, Shares at Dec. 31, 2018	37,478,332
Ending Balance, Amount at Dec. 31, 2018	$ 37,478	404,711	(862,147)		(3,436)	(423,395)
Beginning Balance, Shares at Sep. 30, 2018	12,301,332
Beginning Balance, Amount at Sep. 30, 2018	$ 23,801	272,638	(354,510)	(11,500)	(6,857)	(76,428)
Net loss						(569,356)
Ending Balance, Shares at Mar. 31, 2019	37,918,618
Ending Balance, Amount at Mar. 31, 2019	$ 37,918	624,414	(923,866)		(4,777)	(266,311)
Beginning Balance, Shares at Dec. 31, 2018	37,478,332
Beginning Balance, Amount at Dec. 31, 2018	$ 37,478	404,711	(862,147)		(3,436)	(423,395)
Comprehensive gain (loss)					(1,340)	(1,340)
Net loss			(61,719)			(61,719)
Common stock issued for cash, Shares	440,286
Ending Balance, Shares at Mar. 31, 2019	37,918,618
Ending Balance, Amount at Mar. 31, 2019	$ 37,918	$ 624,414	$ (923,866)		$ (4,777)	$ (266,311)

STATEMENTS OF CASH FLOWS (Unaud

STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	6 Months Ended		12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Sep. 30, 2018	Sep. 30, 2017
Cash flows from operating activities:
Net loss	$ (569,356)	$ (187,310)	$ (176,033)	$ (71,105)
Adjustments to reconcile net loss to net cash used in operating activities:
Gain on debt forgiveness				(24,625)
Stock based compensation				(900)
Impairment of assets				45,042
Change in fair value	(27,774)			(24,625)
Amortization of debt discount	13,333
Financing cost	153,704
Changes in operating assets and liabilities:
Accounts payable and accrued expense	4,524	31,536	(522)	60,318
Prepaid	26,533		(33,333)
Due to related party	32,461
Net cash used in operating activities	(366,575)	(155,774)	(209,888)	8,730
Cash flows from financing activities:
Proceeds from sale of common stock				250,000
Cash received for the sale of common stock	246,143
Proceeds from notes payable	100,000
Proceeds from convertible notes payable	30,000
Repayment of related party advances and convertible note payable	(9,590)	(74,918)	(32,448)
Net cash provided by (used in) financing activities	366,553	(74,918)	(32,448)	250,000
Effects of currency translation	371	(10,240)	(4,366)	(8,900)
Net decrease in cash	349	(240,932)	(246,702)	249,830
Cash - beginning of period	3,458	250,160	250,160
Cash - end of period	3,807	9,228	3,458	250,160
SUPPLEMENT DISCLOSURES:
Interest paid		334
Income taxes paid
NON CASH INVESTING AND FINANCING ACTIVITIES
Advances due to related party for expenses paid on behalf of the Company			37,668	43,971
Common stock issued for convertible debt				5,612
Common stock subscribed not paid			$ 11,500
Discount recorded on inception of derivatives	36,000
Expenses paid on behalf of the Company		$ 20,165

NATURE OF BUSINESS

NATURE OF BUSINESS	6 Months Ended	12 Months Ended
	Mar. 31, 2019	Sep. 30, 2018
Notes to Financial Statements
NOTE 1 - NATURE OF BUSINESS	BARREL ENERGY INC. is a Nevada corporation, incorporated January 17, 2014, which has engaged historically in the oil and gas sector of the energy industry. The Company entered into an agreement in the lithium exploration business with True Grit LLC. In January 2019 the Company terminated the agreement. It still maintains its interest in capped oil and gas properties in Alberta Canada. BASIS OF PRESENTATION The accompanying unaudited interim financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission for interim financial information and with the instructions to Form 10-Q. Accordingly, they do not include all of the information required to be included in a complete set of financial statements in accordance with accounting principles generally accepted in the United States of America. In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the three and six months ended March 31, 2019 are not necessarily indicative of the results that may be expected for the fiscal year ending September 30, 2019. Notes to the financial statements which would substantially duplicate the disclosures contained in the audited financial statements for the most recent fiscal period, as reported in the Form 10-K, have been omitted. The accompanying unaudited financial statements should be read in conjunction with the audited September 30, 2018 financial statements and related notes included in the Company’s form 10-K filed with the SEC. Basic and diluted net income per share Basic loss per share is calculated as net loss to common stockholders divided by the weighted average number of common shares outstanding during the period. Diluted loss per share for the period equals basic loss per share as the effect of any stock based compensation awards or stock warrants would be antidilutive. As of March 31, 2019 the potential shares at convers ion standing was 7,324,286.	BARREL ENERGY INC. is a Nevada corporation, incorporated January 17, 2014, which has engaged historically in the oil and gas sector of the energy industry. The Company entered into an agreement in the lithium exploration business which was subsequently terminated by the Company. It still maintains its interest in capped oil and gas properties in Alberta Canada.

ACCOUNTING POLICIES

ACCOUNTING POLICIES	12 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
NOTE 2 - ACCOUNTING POLICIES	Accounting Method The Company’s financial statements are prepared using the accrual method of accounting in accordance with accounting principles generally accepted in the United States of America. The Company has elected a fiscal year ending on September 30. Cash and Cash Equivalents The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. Oil and Gas Property The Company holds a lease on shut in wells that are unproved oil and natural gas properties and the Company has not yet determined whether these properties contain reserves that are economically recoverable. The recoverability of amounts shown for oil and natural gas properties is dependent upon the discovery of economically recoverable reserves, confirmation of the Company’s interest in the underlying oil and gas leases, the ability of the Company to obtain necessary financing to complete their exploration and development and future profitable production or sufficient proceeds from the disposition thereof. The Company is, therefore, unable to estimate when these costs will be included in the amortization computation. The Company uses the successful efforts method in accounting for it oil and gas properties. Unproven oil and natural gas properties are reviewed on an annual basis for impairment. As of September 30, 2017, the Company elected to impair the asset and reduce its value to zero. The Company had impairment expense of $45,042 and $0 for the year ended September 30, 2017 and 2018, respectively. Property and equipment Property and equipment are carried at the cost of acquisition and depreciated over the estimated useful lives of the assets. Costs associated with repair and maintenance is expensed as incurred. Costs associated with improvements which extend the life, increase the capacity or improve the efficiency of our property and equipment are capitalized and depreciated over the remaining life of the related asset. Gains and losses on dispositions of equipment are reflected in operations. Depreciation is provided using the straight-line method over the estimated useful lives of the assets. Foreign currency translation The Company’s functional currency and reporting currency is in U.S. dollars. The financial statements of the Company are translated to U.S. dollars in accordance with SFAS No. 52, “ Foreign Currency Translation” Impairment of Long-lived Assets The Company reviews the carrying value of its long-lived assets annually or whenever events or changes in circumstances indicate that the historical cost carrying value of an asset may no longer be appropriate. The Company assesses recoverability of the asset by comparing the undiscounted future net cash flows expected to result from the asset to its carrying value. If the carrying value exceeds the undiscounted future net cash flows of the asset, an impairment loss is measured and recognized. An impairment loss is measured as the difference between the net book value and the fair value of the long-lived asset. Fair value is estimated based upon either discounted cash flow analysis or estimated salvage value. See Footnote 6. Estimates and Assumptions The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of income and expenses during the reporting period. The Company’s significant estimates include the fair value of common stock issued for services. Actual results could differ from those estimates. Income Taxes Deferred tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. A valuation allowance is established when necessary to reduce deferred tax assets to the amounts expected to be realized. The Company accounts for income taxes under the provisions of Financial Accounting Standards Board) Accounting Standards Codification 740, Accounting for Income Taxes The Company classifies penalties and interest related to unrecognized tax benefits as income tax expense in the Statements of Operations. Basic and diluted net loss per share Basic and diluted net loss per share calculations are calculated on the basis of the weighted average number of common shares outstanding during the year. Diluted loss per share calculations include the dilutive effect of common stock which could total 7,536,400 shares if the convertible note and interest were converted to common stock. Basic and diluted net loss per share is the same due to the absence of common stock equivalents. Stock-Based Compensation The Company accounts for stock-based compensation to employees and consultants in accordance with FASB ASC 718. Stock-based compensation to employees is measured at the grant date, based on the fair value of the award, and is recognized as expense over the requisite employee service period. The Company accounts for stock-based compensation to other than employees in accordance with FASB ASC 505-50. Equity instruments issued to other than employees are valued at the earlier of a commitment date or upon completion of the services, based on the fair value of the equity instruments and is recognized as expense over the service period. The Company estimates the fair value of stock-based payments using the Black Scholes option-pricing model for common stock options and warrants and the closing price of the Company’s common stock for common share issuances. Prepaid Expense Prepaid expenses of $33,333 and zero as September 30, 2018 and 2017, respectively consisted of prepaid consulting to a related party. Recent Accounting Pronouncements The Company does not expect the adoption of any recently issued accounting pronouncements to have a significant impact on their financial position, results of operations or cash flows As new accounting pronouncements are issued, the Company will adopt those that are applicable under the circumstances.

GOING CONCERN

GOING CONCERN	6 Months Ended	12 Months Ended
	Mar. 31, 2019	Sep. 30, 2018
Notes to Financial Statements
NOTE 3 - GOING CONCERN	The Company’s unaudited interim financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern that contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company, as shown in the accompanying balance sheets, has negative working capital and an accumulated deficit of $923,866 as of March 31, 2019. The Company has not established any source of revenue to cover its operating costs. These factors raise substantial doubt about the company’s ability to continue as a going concern. The unaudited interim financial statements do not include any adjustments that might result from the outcome of this uncertainty. The Company will engage in very limited activities that must be satisfied in cash until a source of funding is secured. The Company will offer noncash consideration and seek equity lines as a means of financing its operations. If the Company is unable to obtain revenue producing contracts or financing or if the revenue or financing it does obtain is insufficient to cover any operating losses it may incur, it may substantially curtail or terminate its operations or seek other business opportunities through strategic alliances, acquisitions or other arrangements that may dilute the interests of existing stockholders.	The Company’s financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern that contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company, as shown in the accompanying balance sheets, an accumulated deficit of $354,510 and negative working capital of $76,428. The Company has not established any source of revenue to cover its operating costs. These factors raise substantial doubt about the company’s ability to continue as a going concern. The Company will engage in very limited activities that must be satisfied in cash until a source of funding is secured. The Company will offer noncash consideration and seek equity lines as a means of financing its operations. If the Company is unable to obtain revenue producing contracts or financing or if the revenue or financing it does obtain is insufficient to cover any operating losses it may incur, it may substantially curtail or terminate its operations or seek other business opportunities through strategic alliances, acquisitions or other arrangements that may dilute the interests of existing stockholders. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
NOTE 4 - INCOME TAXES	The Company follows Accounting Standards Codification 740, Accounting for Income Taxes. During 2009, there was a change in control of the Company. Under section 382 of the Internal Revenue Code such a change in control negates much of the tax loss carry forward and deferred income tax. Deferred income taxes reflect the net tax effects of (a) temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax reporting purposes, and (b) net operating loss carry forwards. For federal income tax purposes, the Company uses the accrual basis of accounting, the same that is used for financial reporting purposes. The Company did not have taxable income for the years ended September 30, 2018 or 2017. The Company’s deferred tax assets consisted of the following as of September 30, 2018, and 2017: 2018 2017 Net tax loss carry forward 74,447 62,467 Less: Valuation allowance (74,447 ) (62,467 ) Net deferred tax asset $ - $ - The Company had a net loss of $176,033 for the year ended September 30, 2018 and $71,105 for the year ended September 30, 2017. As of September 30, 2018, the Company’s net tax loss carry forward was $ 75,062 will begin to expire in the year 2036. All tax years from inception of the Company are open to review by appropriate taxing authorities. A reconciliation of income taxes at the federal statutory rate to amounts provided for the years ended September 30, 2018 and 2017 is as follows: 2018 2017 U.S. federal statutory rate 21 % 21 % Net operating loss (21 )% (21 )% Effective tax rate -- % -- % The Company due to its loses has not filed US Corporate tax returns and is subject to examination back to inception. Based on the recent change in corporation tax rates the Company calculated the deferred tax asset for the year ended September 30, 2018 at 21% compared to the rate of 35% prior to the change in corporation tax rates.

COMMON STOCK

COMMON STOCK	12 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
NOTE 5 - COMMON STOCK	On January 27, 2016 the Company issued 36,000 shares of common stock with a value of $900 for service. The shares were never physically issued. On June 10, 2017, the Company cancelled the issuance and paid $900 in cash to the vendor. On September 25, 2017 the Company sold 833,332 shares of common stock with a value of $250,000 for cash. On September 30, 2017 the Company issued 700,000 shares of common stock for the conversion of $5,612 (CDN $7,000) of convertible debt. On September 20, 2019 the Company received stock subscription agreement for 11,500,000 shares of common stock with a value of $11,500. As of September 30, 2019 the Company treated these transactions as stock subscriptions receivable.

IMPAIRMENT OF UNPROVED PROPERTY

IMPAIRMENT OF UNPROVED PROPERTY	12 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
NOTE 6 - IMPAIRMENT OF UNPROVED PROPERTY	The Company reviewed the status of its asset which is an unimproved oil property under lease. From this review the Company determined it does not have the adequate resources combined with the present market price of oil to develop it into a producing property. As of September 30, 2017, the Company elected to impair the asset and reduce its value to zero. The Company had impairment expense of $0 for the year ended September 30, 2018 and $45,042 in 2017, respectively.

CONVERTIBLE NOTE

CONVERTIBLE NOTE	6 Months Ended	12 Months Ended
	Mar. 31, 2019	Sep. 30, 2018
Notes to Financial Statements
NOTE 7 - CONVERTIBLE NOTE	On July 1, 2014, the Company issued a USD $67,215 (CAD $75,000) convertible note for cash. The note bears an interest rate of 9.5% and matured on December 31, 2015. The note, plus accrued interest, is convertible by the holder, in part or whole, until the date of maturity into common stock of the Company at CAD one cent ($0.01) per share. The note is in default. The Company by resolution has elected to allow conversion of any and all the notes outstanding principal and interest until the note is fully paid. On September 30, 2017 the Company issued 700,000 shares of common stock with a value of $5,612 (CDN $7,000) for partial conversion of the convertible note. As of March 31, 2019, the convertible debt outstanding was USD $50,001 plus accrued interest of USD $24,359 for a total liability of USD $74,360. On November 12, 2018 the Company issued a $36,000 convertible note to Crown Partners, LLC. The note bears an original discount of $3,500, matures in 12 months from the origination date and bears interest at 5% per annuum. The note is convertible at any time, in part or whole, at $0.50 per share until the 180 th	On July 1, 2014, the Company issued a USD $67,215 (CAD $75,000) convertible note for cash. The note bears an interest rate of 9.5% and matured on December 31, 2015. The note, plus accrued interest, is convertible by the holder, in part or whole, until the date of maturity into common stock of the Company at CAD one cent ($0.01) per share. The note is in default. The Company by resolution elected to allow conversion, for its extension, of any and all the notes outstanding principal and interest until the note is fully paid. On September 30, 2017 the Company issued 700,000 shares of common stock with a value of $5,612 (CDN $7,000) for partial conversion of the convertible note. On October 20, 2014, the Company issued a USD $20,000 (CAD $22,454) convertible note for cash. The note bears an interest rate of 9.5% and matured on December 31, 2016. The note, plus accrued interest, is convertible by the holder, in part or whole, until the date of maturity into common stock of the Company at CAD one cent ($0.01) per share. On June 30, 2017, the principal and interest of the note was forgiven by its holders resulting in a gain of $24,625 consisting of principal of $20,000 (CAD $22,454) and interest of $4,625 (CAD $6,038). On December 1, 2014, the Company issued to a related party, who is a former officer and director of the Company, a convertible note for USD $2,245 (CAD $2,800). The note bears an interest rate of 5% per annum and matured on December 31, 2015. On December 29, 2017 the Company paid the outstanding principal of $2,226 and interest of $334 for a total of $2,560. As of September 30, 2018, the convertible debts outstanding was US $52,709 plus accrued interest of US $22,655 for a total liability of $75,364. As of September 30, 2017, the convertible debts outstanding was US $54,515 plus accrued interest of US $18,477 for a total liability of $72,992. The Company analyzed the conversion option under ASC for “Derivatives and Hedging” and “Convertible Securities with Beneficial Conversion Features” and concluded that none applied.

RELATED PARTY

RELATED PARTY	6 Months Ended	12 Months Ended
	Mar. 31, 2019	Sep. 30, 2018
Notes to Financial Statements
NOTE 8 - RELATED PARTY	During the period from October 1, 2018 through March 31, 2019 the Company paid related parties consulting fees of $177,526 of which Harp Sangha was paid $82,000 and Craig Alford was paid $45,000. Under the terms of their consulting agreements Mr. Alford is entitled to $45,000 for the period and Mr. Sangha $90,000. As of March 31, 2019 the Company owed the related parties $32,461 in accrued consulting. The monthly payments, dates of their contracts termination and relation to the Company or family of the officers are set forth below: Name Monthly Terminates Related Party Louis Silver $ 2,000 1/31/2019 no Harkrishnan Giroh $ 2,500 1/31/2019 no Jagraj Sangha $ 4,000 6/30/2019 Son of Harp Sangha Remit Bains $ 3,000 9/30/2019 Wife of Brother of Harp Sangha Flora Mushi $ 3,000 9/30/2019 no William Monroe $ 5,833 3/31/2019 No Baljinder Cheema $ 5,000 2/28/2019 no Kulraj Sangha $ 3,000 9/30/2019 Yes to Harp Sangha Craig Alford $ 7,000 9/30/2019 Officer Harp Sangha $ 15,000 9/30/2019 Officer During the period ended March 31, 2019 Harpreet Sangha, the Company’s Chairman and Chief Financial Officer, entered into an agreement and purchased 10,000,000 shares of the Company’s common stock for $10,000 and Craig Alford, the Company’s President, who entered into an agreement and purchased 4,000,000 shares of the Company’s common stock for $4,000.	During the year ended September 30, 2017, an officer and director paid $43,971 in expenses on behalf of the Company. The funds are unsecured, payable on demand and bear no interest. As of September 30, 2017 and 2018, the total amount due to the officer and director is US$62,994 and $32,971, respectively. During the year ended September 30, 2018, an officer and director of the Company paid USD $37,668 of operating expenses on behalf of the Company while the Company repaid the related party $32,448. The total amount due as of September 30, 2018 is $32,971 The advances are unsecured, bear no interest and are payable on demand. During the year ended September 30, 2018, the Company paid a related party, who is a former officer and director of the Company, USD $100,000 in consulting fees under a consulting agreement with the Company. The contract was for one year and based on the date of the contract the Company expensed $66,667 for the year ended September 30, 2018 and prepaid of $33,333. On December 1, 2014, the Company issued to a related party, who is a former officer and director of the Company, a convertible note for USD $2,245 (CAD $2,800). The note bears an interest rate of 5% per annum and matured on December 31, 2015. On December 29, 2017 the Company paid the outstanding principal of $2,226 and interest of $334 for a total of $2,560. During the years ended September 30, 2018 and 2017 the Company’s operations conducted out of the premises at 14890 66a Ave., Surrey, B.C. V3S 9Y6 Canada. Mr. Gurm Sangha, the former President , Director made these premises available to the Company rent-free.

EQUITY

EQUITY	6 Months Ended
	Mar. 31, 2019
Notes to Financial Statements
NOTE 9 - EQUITY	During the period from September 30, 2018 to March 31, 2019, the Company entered into separate Subscription Agreements with 17 persons under which 25,000,000 shares of the Company’s common stock were sold for $0.001 per share. In addition, twenty individuals were sold 442,286 units, consisting of one share of common stock at $0.50 per share one warrant to purchase one share of common stock shares at $0.50 per share within three years. This included Harpreet Sangha, the Company’s Chairman, who entered into an agreement to purchase 10,000,000 shares of the Company’s common stock and Craig Alford, the Company’s President, who entered into an agreement to purchase 4,000,000 shares of the Company’s common stock. Three individuals purchasing a total of 3,250,000 shares of common stock with a value $3,250 are relatives of the company Chairman and CFO. The subscription agreements dated September 30, 2018 for 11,500,000 shares of common stock with a value of $11,500 were treated as stock subscriptions receivable and funds were received in the period ending March 31, 2019. Subscription Agreements were approved by the Company’s Board of Directors. The sales were made in reliance on the exemption provided by Section 4(a)(2) of the Securities Act of 1933 and, with respect to a majority of the purchasers, Regulation S. On November 13, 2018 the Company entered into a $3,000,000 equity purchase agreement with Crown Bridge Partners. Under the terms of the agreement, the Company may put to the investor shares of the Company common stock in minimums of $10,000 to maximums of either $100,000 or 200% of the average trading volume, whichever is less. The agreement may be terminated at any time by the Company or when the total commitment of shares are sold by the Company to the investor. As part of the agreement, the Company issued 175,000 shares of its common stock at $0.75 per share as a commitment fee. The value of the transaction of $131,250 was expensed as a financing cost.

WARRANTS

WARRANTS	6 Months Ended
	Mar. 31, 2019
Notes to Financial Statements
NOTE 10 - WARRANTS	During the six months period ended March 31, 2019 the Company issued 442,286 warrants to twenty individuals as part of their purchase of 442,286 shares of common stock. The warrants mature in three years and are convertible into one share of common stock for each warrant at $0.50 per share. Warrants Weighted Average Exercise Price Weighted Average Remaining Contract Life Intrinsic Value Outstanding at September 30, 2018 -- -- -- -- Granted 442,286 0.50 3.00 324,150 Expired -- -- -- -- Exercised -- -- -- -- Outstanding at March 31, 2019 442,286 $ 0.50 3.00 $ 324,150 The Company used the Black Scholes Pricing model to estimate the fair value of the warrants as of grant date, using the following key inputs: market prices of the Company’s common stock at dates of grant between $0.51 - $3.00 per share, conversion price of $0.50, volatility of 272.63% and discount rate of 2.40%. Based on the fair value of the common stock of $221,000 and value of the warrants of $535,293 the fair value of the warrants were calculated to be 70.7 % of the total value or $378,872 .

NOTES PAYABLE

NOTES PAYABLE	6 Months Ended
	Mar. 31, 2019
Notes to Financial Statements
NOTE 11 - NOTES PAYABLE	On November 15, 2018 the Company received an advance from one non-related party for $65,000. On December 3, 2018 the Company received an additional advance of $35,000 from the same individual for a total of $100,000. Both advances are unsecured, on demand and bear no interest.

DERIVATIVE LIABILITIES

DERIVATIVE LIABILITIES	6 Months Ended
	Mar. 31, 2019
Notes to Financial Statements
NOTE 12 - DERIVATIVE LIABILITIES	On November 12, 2018 the Company issued a $36,000 convertible note to Crown Partners, LLC. The note bears an original discount of $3,500, matures in 12 months from the origination date and bears interest at 5% per annuum. The note is convertible at any time, in part or whole, at $0.50 per share until the 180 th Fair Value of Financial Instruments The Company’s financial instruments consist of cash and cash equivalents, accounts payable and accrued expenses and shareholder loans. The carrying amount of these financial instruments approximates fair value due either to length of maturity or interest rates that approximate prevailing market rates unless otherwise disclosed in these financial statements. Financial assets and liabilities recorded at fair value in our condensed consolidated balance sheets are categorized based upon a fair value hierarchy established by GAAP, which prioritizes the inputs used to measure fair value into the following levels: Level 1— Quoted market prices in active markets for identical assets or liabilities at the measurement date. Level 2— quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active; or other inputs that are observable and can be corroborated by observable market data. Level 3— Inputs reflecting management’s best estimates and assumptions of what market participants would use in pricing assets or liabilities at the measurement date. The inputs are unobservable in the market and significant to the valuation of the instruments. A financial instrument's categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. Financial assets and liabilities measured at fair value on a recurring basis are summarized below as of September 30, 2018 and March 31, 2019: Level 1 Level 2 Level 3 Total As of September 30, 2018: Assets None $ - $ - $ - $ - Liabilities Derivative liability $ - $ - $ -- $ -- As of March 31, 2019: Assets None $ - $ - $ - $ - Liabilities Derivative liability $ - $ - $ 27,180 $ 27,180 The following table summarizes the change in the fair value of the derivative liability during the six months ended March 31, 2019: Fair value as of September 30,2018 $ -- Additions -- Debt discount charged to derivative 36,000 Financing cost charged to derivative 18,954 Change in fair value (27,774 ) Fair value as of March 31, 2019 $ 27,180

SUBSEQUENT EVENT

SUBSEQUENT EVENT	6 Months Ended	12 Months Ended
	Mar. 31, 2019	Sep. 30, 2018
Notes to Financial Statements
NOTE 13 - SUBSEQUENT EVENT	On April 11, 2019 the Company amended its articles of incorporation to increase its number of authorized shares of common stock from 75,000,000 to 450,000,000. On May 14, 2019 the Company signed a land lease in central California for 602 acres at $1,000 per acre to grow hemp for fiber usage. The lease is for 10 years with annual costs of $602,000 with the initial payment of $200,000 due September 30, 2019. The Company has evaluated subsequent events to determine events occurring after March 31, 2019 through May 19, 2019 that would have a material impact on the Company’s financial results or require disclosure and have determined none exist other than those noted above in this footnote.	During the period from September 30, 2018 to December 31, 2018, the Company entered into separate Subscription Agreements with 17 persons under which 25,000,000 shares of the Company’s common stock were sold for $0.001 per share. This included Harpreet Sangha, the Company’s Chairman, who entered into an agreement to purchase 10,000,000 shares of the Company’s common stock and Craig Alford, the Company’s President, who entered into an agreement to purchase 4,000,000 shares of the Company’s common stock. The subscription agreements dated September 30, 2018 for 11,500,000 shares of common stock with a value of $11,500 were treated as stock subscriptions receivable and funds were received in the period ending December 31, 2018. Subscription Agreements were approved by the Company’s Board of Directors. The sales of the 25,000,000 shares of the Company’s common stock occurred on November 5, 2018. The sales were made in reliance on the exemption provided by Section 4(a)(2) of the Securities Act of 1933 and, with respect to a majority of the purchasers, Regulation S. During the period from October 1 to December 31, 2019 the Company entered into consulting agreement with 5 individuals total cost of $35,500 plus 2 related parties for a total costs of $57,000. The agreement were for various lengths of time with all 7 terminating by December 31, 2019. On October 11, 2018, Barrel Energy Inc. (the “Company”) entered into an Earn-In Agreement (the “Agreement”) with True Grit Resources, a British Columbia corporation (“TGR”), an unrelated third party. In exchange for the payment by the Company of certain consideration, the Company may earn of to 100% participation interest in certain mineral rights leases that TGR has in Arizona. The first payment for $100,000 is due within ten (10) days of the execution of the Agreement and another payment of $300,000 or expenditure to the property is due within 30 days of the first payment. Upon receipt of $400,000, the Company will have a 49% participation interest in the Arizona property mineral lease rights .The Company may require a 70% earn-in interest by expending a cumulative $1,400,000 on the property. In order to secure the 100% participation interest, the Company is required to expend a cumulative amount of payments and property expenditures of $2,400,000. The mineral rights the Company is acquiring is subject to an option agreement dated October 3, 2017 between True Grit and two individuals with beneficial ownership of the mining Permit issued by the State of Arizona in accordance with ARS 27-234. The Company at the date of this filing is unable to confirm that the either the beneficial owners and or True Grit’s claims are current and active. If the Claims cannot t be confirmed the earn in agreement may not be valid and may be void. On November 5, 2018 the Company received an extension for the initial payments of $400,000 of which the initial $100,000 is required to be paid by February 28, 2019. The Company required the extension as it not received from True Grit . On January 17,2019 the Company terminated the Earn-In agreement with True Grit Resources. On November 15, 2018 the Company received an advance from one non-related party for $65,000. On December 3, 2018 the Company received an additional advance of $35,000 from the same individual for a total of $100,000. Both advances are unsecured, on demand and bear no interest. On November 12, 2018 the Company issued a $36,000 convertible note to Crown Partners, LLC. The note bears an original discount of $3,500, matures in 12 months from the origination date and bears interest at 5% per annuum. The note is convertible at any time, in part or whole, at $0.50 per share until the 180 th On November 13, 2018 the Company entered into a $3,000,000 equity purchase agreement with Crown Bridge Partners. Under the terms of the agreement, the Company may put to the investor shares of the Company common stock in minimums of $10,000 to maximums of either $100,000 or 200% of the average trading volume, whichever is less. The agreement may be terminated at any time by the Company or when the total commitment of shares are sold by the Company to the investor. As part of the agreement, the Company issued 175,000 shares of its common stock at $0.75 per share as a commitment fee.

NATURE OF BUSINESS (Policies)

NATURE OF BUSINESS (Policies)	6 Months Ended	12 Months Ended
	Mar. 31, 2019	Sep. 30, 2018
Nature Of Business
Basis of Presentation	The accompanying unaudited interim financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission for interim financial information and with the instructions to Form 10-Q. Accordingly, they do not include all of the information required to be included in a complete set of financial statements in accordance with accounting principles generally accepted in the United States of America. In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the three and six months ended March 31, 2019 are not necessarily indicative of the results that may be expected for the fiscal year ending September 30, 2019. Notes to the financial statements which would substantially duplicate the disclosures contained in the audited financial statements for the most recent fiscal period, as reported in the Form 10-K, have been omitted. The accompanying unaudited financial statements should be read in conjunction with the audited September 30, 2018 financial statements and related notes included in the Company’s form 10-K filed with the SEC.
Basic and diluted net income per share	Basic loss per share is calculated as net loss to common stockholders divided by the weighted average number of common shares outstanding during the period. Diluted loss per share for the period equals basic loss per share as the effect of any stock based compensation awards or stock warrants would be antidilutive. As of March 31, 2019 the potential shares at convers ion standing was 7,324,286.	Basic and diluted net loss per share calculations are calculated on the basis of the weighted average number of common shares outstanding during the year. Diluted loss per share calculations include the dilutive effect of common stock which could total 7,536,400 shares if the convertible note and interest were converted to common stock. Basic and diluted net loss per share is the same due to the absence of common stock equivalents.
Accounting Method		The Company’s financial statements are prepared using the accrual method of accounting in accordance with accounting principles generally accepted in the United States of America. The Company has elected a fiscal year ending on September 30.
Cash and Cash Equivalents		The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents.
Oil and Gas Property		The Company holds a lease on shut in wells that are unproved oil and natural gas properties and the Company has not yet determined whether these properties contain reserves that are economically recoverable. The recoverability of amounts shown for oil and natural gas properties is dependent upon the discovery of economically recoverable reserves, confirmation of the Company’s interest in the underlying oil and gas leases, the ability of the Company to obtain necessary financing to complete their exploration and development and future profitable production or sufficient proceeds from the disposition thereof. The Company is, therefore, unable to estimate when these costs will be included in the amortization computation. The Company uses the successful efforts method in accounting for it oil and gas properties. Unproven oil and natural gas properties are reviewed on an annual basis for impairment. As of September 30, 2017, the Company elected to impair the asset and reduce its value to zero. The Company had impairment expense of $45,042 and $0 for the year ended September 30, 2017 and 2018, respectively.
Property and equipment		Property and equipment are carried at the cost of acquisition and depreciated over the estimated useful lives of the assets. Costs associated with repair and maintenance is expensed as incurred. Costs associated with improvements which extend the life, increase the capacity or improve the efficiency of our property and equipment are capitalized and depreciated over the remaining life of the related asset. Gains and losses on dispositions of equipment are reflected in operations. Depreciation is provided using the straight-line method over the estimated useful lives of the assets.
Foreign currency translation		The Company’s functional currency and reporting currency is in U.S. dollars. The financial statements of the Company are translated to U.S. dollars in accordance with SFAS No. 52, “ Foreign Currency Translation”
Impairment of Long-Lived Assets		The Company reviews the carrying value of its long-lived assets annually or whenever events or changes in circumstances indicate that the historical cost carrying value of an asset may no longer be appropriate. The Company assesses recoverability of the asset by comparing the undiscounted future net cash flows expected to result from the asset to its carrying value. If the carrying value exceeds the undiscounted future net cash flows of the asset, an impairment loss is measured and recognized. An impairment loss is measured as the difference between the net book value and the fair value of the long-lived asset. Fair value is estimated based upon either discounted cash flow analysis or estimated salvage value. See Footnote 6.
Estimates and Assumptions		The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of income and expenses during the reporting period. The Company’s significant estimates include the fair value of common stock issued for services. Actual results could differ from those estimates.
Income Taxes		Deferred tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. A valuation allowance is established when necessary to reduce deferred tax assets to the amounts expected to be realized. The Company accounts for income taxes under the provisions of Financial Accounting Standards Board) Accounting Standards Codification 740, Accounting for Income Taxes The Company classifies penalties and interest related to unrecognized tax benefits as income tax expense in the Statements of Operations.
Stock-Based Compensation		The Company accounts for stock-based compensation to employees and consultants in accordance with FASB ASC 718. Stock-based compensation to employees is measured at the grant date, based on the fair value of the award, and is recognized as expense over the requisite employee service period. The Company accounts for stock-based compensation to other than employees in accordance with FASB ASC 505-50. Equity instruments issued to other than employees are valued at the earlier of a commitment date or upon completion of the services, based on the fair value of the equity instruments and is recognized as expense over the service period. The Company estimates the fair value of stock-based payments using the Black Scholes option-pricing model for common stock options and warrants and the closing price of the Company’s common stock for common share issuances.
Prepaid Expense		Prepaid expenses of $33,333 and zero as September 30, 2018 and 2017, respectively consisted of prepaid consulting to a related party.
Recent Accounting Pronouncements		The Company does not expect the adoption of any recently issued accounting pronouncements to have a significant impact on their financial position, results of operations or cash flows As new accounting pronouncements are issued, the Company will adopt those that are applicable under the circumstances.

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Sep. 30, 2018
Income Taxes Tables
Deferred tax assets	2018 2017 Net tax loss carry forward 74,447 62,467 Less: Valuation allowance (74,447 ) (62,467 ) Net deferred tax asset $ - $ -
Reconciliation of income taxes at the federal statutory rate	2018 2017 U.S. federal statutory rate 21 % 21 % Net operating loss (21 )% (21 )% Effective tax rate -- % -- %

RELATED PARTY (Tables)

RELATED PARTY (Tables)	6 Months Ended
	Mar. 31, 2019
Related Party
Schedule of monthly payments for related parties	Name Monthly Terminates Related Party Louis Silver $ 2,000 1/31/2019 no Harkrishnan Giroh $ 2,500 1/31/2019 no Jagraj Sangha $ 4,000 6/30/2019 Son of Harp Sangha Remit Bains $ 3,000 9/30/2019 Wife of Brother of Harp Sangha Flora Mushi $ 3,000 9/30/2019 no William Monroe $ 5,833 3/31/2019 No Baljinder Cheema $ 5,000 2/28/2019 no Kulraj Sangha $ 3,000 9/30/2019 Yes to Harp Sangha Craig Alford $ 7,000 9/30/2019 Officer Harp Sangha $ 15,000 9/30/2019 Officer

WARRANTS (Tables)

WARRANTS (Tables)	6 Months Ended
	Mar. 31, 2019
Warrants
Schedule of warrants	Warrants Weighted Average Exercise Price Weighted Average Remaining Contract Life Intrinsic Value Outstanding at September 30, 2018 -- -- -- -- Granted 442,286 0.50 3.00 324,150 Expired -- -- -- -- Exercised -- -- -- -- Outstanding at March 31, 2019 442,286 $ 0.50 3.00 $ 324,150

DERIVATIVE LIABILITIES (Tables)

DERIVATIVE LIABILITIES (Tables)	6 Months Ended
	Mar. 31, 2019
Derivative Liabilities
Schedule of fair value financial assets and liabilities measured on recurring basis	Level 1 Level 2 Level 3 Total As of September 30, 2018: Assets None $ - $ - $ - $ - Liabilities Derivative liability $ - $ - $ -- $ -- As of March 31, 2019: Assets None $ - $ - $ - $ - Liabilities Derivative liability $ - $ - $ 27,180 $ 27,180
Schedule of derivative liabilities at fair value	Fair value as of September 30,2018 $ -- Additions -- Debt discount charged to derivative 36,000 Financing cost charged to derivative 18,954 Change in fair value (27,774 ) Fair value as of March 31, 2019 $ 27,180

NATURE OF BUSINESS (Details Nar

NATURE OF BUSINESS (Details Narrative) - shares	6 Months Ended	12 Months Ended
	Mar. 31, 2019	Sep. 30, 2018
Nature Of Business Details Narrative
State of Incorporation	State of Nevada
Date of Incorporation	Jan. 17, 2014
Antidilutive securities excluded from computation of earnings per share	7,324,286	7,536,400

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	Mar. 31, 2019	Sep. 30, 2018	Sep. 30, 2017
Going Concern
Accumulated deficit	$ (923,866)	$ (354,510)	$ (178,477)
Working capital deficit		$ (76,428)

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	Sep. 30, 2018	Sep. 30, 2017
Income Taxes Details
Net tax loss carry forward	$ 74,447	$ 62,467
Less: Valuation allowance	(74,447)	(62,467)
Net deferred tax asset

INCOME TAXES (Details 1)

INCOME TAXES (Details 1)	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Income Taxes Details
U.S. federal statutory rate	21.00%	21.00%
Net operating loss	(21.00%)	(21.00%)

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	3 Months Ended						6 Months Ended		12 Months Ended
	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Mar. 31, 2019	Mar. 31, 2018	Sep. 30, 2018	Sep. 30, 2017
Income Taxes Details Narrative
Net loss	$ (61,719)	$ (507,637)	$ 19,852	$ (8,575)	$ (162,598)	$ (24,712)	$ (569,356)	$ (187,310)	$ (176,033)	$ (71,105)
Net tax loss carry forward			$ 75,062						$ 75,062
Tax loss carry forward, expiry year									2036

COMMON STOCK (Details Narrative

COMMON STOCK (Details Narrative) - USD ($)	1 Months Ended			3 Months Ended	12 Months Ended
	Sep. 20, 2019	Sep. 25, 2017	Jan. 27, 2016	Dec. 31, 2018	Sep. 30, 2017	Jun. 10, 2017
Number of common shares sold		833,332
Number of common shares sold, value		$ 250,000
Common stock shares issued for services, shares			36,000
Common stock shares issued for services, value			$ 900	$ 131,250
Debt conversion, converted instrument, amount					$ 5,612
Common Stock
Common stock shares issued for services, shares				175,000
Common stock shares issued for services, value				$ 175
Debt conversion, converted instrument, amount					$ 700
Debt conversion, converted instrument, shares issued					700,000
Vendor [Member]
Amount repaid upon cancellation of shares						$ 900
Subsequent Event [Member] | Subscription agreement [Member]
Common stock shares sold/issued	11,500,000
Subscription receivable	$ 11,500

ACCOUNTING POLICIES (Details Na

ACCOUNTING POLICIES (Details Narrative) - USD ($)	6 Months Ended	12 Months Ended
	Mar. 31, 2019	Sep. 30, 2018	Sep. 30, 2017
Accounting Policies
Impairment of assets			$ 45,042
Antidilutive effect of common stock excluded from the computation of EPS	7,324,286	7,536,400
Prepaid expenses	$ 6,800	$ 33,333

CONVERTIBLE NOTE (Details Narra

CONVERTIBLE NOTE (Details Narrative) - USD ($)	Nov. 12, 2018	Dec. 29, 2017	Jun. 30, 2017	Mar. 31, 2019	Mar. 31, 2018	Sep. 30, 2018	Sep. 30, 2017
Convertible debt				$ 64,333		$ 52,709	$ 54,515
Common stock issued for debt conversion, Amount							5,612
Total liability				74,360			72,992
Accrued interest				24,359			18,477
Original discount				13,333
Convertible debt outstanding				50,001			54,515
Convertible note – related party							2,245
Former officer and director [Member]
Repayment of convertible debt, principal		$ 2,226
Repayment of convertible debt, interest		334
Repayment of convertible debt		$ 2,560
On December 1, 2014 [Member]
Debt maturity date						Dec. 31, 2015
Convertible note – related party							$ 2,245
On July 1, 2014 [Member]
Convertible debt				$ 67,215
Interest rate				9.50%
Debt maturity date				Dec. 31, 2015		Dec. 31, 2015
Common stock issued for debt conversion, Shares							700,000
Common stock issued for debt conversion, Amount							$ 5,612
Convertible debt outstanding						$ 67,215
On October 20, 2014 [Member]
Debt maturity date						Dec. 31, 2016
Convertible debt outstanding						$ 20,000
Gain on debt forgiveness			$ 24,625
Forgiven debt amount			20,000
Forgiven interest amount			$ 4,625
November 12, 2018 [Member]
Accrued interest				$ 692
Crown Partners, LLC [Member]
Convertible debt	$ 36,000
Interest rate	5.00%
Terms of conversion feature	The note is convertible at any time, in part or whole, at $0.50 per share until the 180th date of the note at which time it is convertible an 55% of the market price which is defined as the lowest trading price 25 days prior to conversion.
Original discount	$ 3,500
Director & Officer [Member] | On December 1, 2014 [Member]
Debt maturity date				Dec. 31, 2015

RELATED PARTY (Details)

RELATED PARTY (Details)	6 Months Ended
	Mar. 31, 2019USD ($)
Louis Silver [Member] | Non-Related Parties [Member]
Monthly payment	$ 2,000
Contact termination date	Jan. 31, 2019
Harkrishnan Giroh [Member] | Non-Related Parties [Member]
Monthly payment	$ 2,500
Contact termination date	Jan. 31, 2019
Jagraj Sangha [Member] | Son Of Harp Sangha [Member]
Monthly payment	$ 4,000
Contact termination date	Jun. 30, 2019
Remit Bains [Member] | Wife Of Brother Of Harp Sangha [Member]
Monthly payment	$ 3,000
Contact termination date	Sep. 30, 2019
Flora Mushi [Member] | Non-Related Parties [Member]
Monthly payment	$ 3,000
Contact termination date	Sep. 30, 2019
William Monroe [Member] | Non-Related Parties [Member]
Monthly payment	$ 5,833
Contact termination date	Mar. 31, 2019
Baljinder Cheema [Member] | Non-Related Parties [Member]
Monthly payment	$ 5,000
Contact termination date	Feb. 28, 2019
Kulraj Sangha [Member] | Yes To Harp Sangha [Member]
Monthly payment	$ 3,000
Contact termination date	Sep. 30, 2019
Officer [Member] | Craig Alford [Member]
Monthly payment	$ 7,000
Contact termination date	Sep. 30, 2019
Officer [Member] | Harp Sangha [Member]
Monthly payment	$ 15,000
Contact termination date	Sep. 30, 2019

RELATED PARTY (Details Narrativ

RELATED PARTY (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended		6 Months Ended		12 Months Ended
	Dec. 29, 2017	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2019	Mar. 31, 2018	Sep. 30, 2018	Sep. 30, 2017
Consulting fees		$ 65,697	$ 50,055	$ 97,197	$ 63,055	$ 129,722
Stock issued during period value							250,000
Advance from shareholder		23,201		23,201		32,791	62,994
Advances due to related party for expenses paid on behalf of the Company						37,668	43,971
Repayment of advances and convertible note from related party				9,590	$ 74,918	32,448
Convertible note - related party							2,245
Prepaid expenses		$ 6,800		6,800		33,333
Craig Alford [Member]
Consulting fees				45,000
Accrued consulting fees				$ 45,000
Stock issued during period				4,000,000
Stock issued during period value				$ 4,000
Director & Officer [Member]
Advance from shareholder						32,971	62,994
Advances due to related party for expenses paid on behalf of the Company						37,668	$ 43,971
Repayment of advances and convertible note from related party						32,448
Director & Officer [Member] | Consulting agreement [Member]
Consulting fees						100,000
Prepaid expenses						33,333
Consulting expense						$ 66,667
Craig Alford [Member] | Officer [Member]
Consulting fees				177,526
Related Parties [Member]
Accrued consulting fees				32,461
Non-Related Parties [Member] | Harkrishnan Giroh [Member]
Consulting fees				82,000
Accrued consulting fees				$ 90,000
Stock issued during period				10,000,000
Stock issued during period value				$ 10,000
Former officer and director [Member]
Repayment of convertible debt, principal	$ 2,226
Repayment of convertible debt, interest	334
Repayment of convertible debt	$ 2,560
On December 1, 2014 [Member] | Director & Officer [Member]
Interest rate						5.00%
Convertible note - related party						$ 2,245
Debt maturity date						Dec. 31, 2015

EQUITY (Details Narrative)

EQUITY (Details Narrative) - USD ($)	3 Months Ended			6 Months Ended
	Mar. 31, 2019	Dec. 31, 2018	Mar. 31, 2018	Mar. 31, 2019	Mar. 31, 2018	Sep. 30, 2018	Sep. 30, 2017
Sale of stock per shares	$ 0.51			$ 0.51
Shares issued for stock receivable, Amount
Common stock shares issued	37,918,618			37,918,618		12,801,332	12,301,332
Common stock per shares	$ 0.001			$ 0.001		$ 0.001	$ 0.001
Financing cost				$ 153,704
Proceeds from issuance of common stock				$ 246,143
Option [Member] | Twenty Individuals [Member]
Number of persons				20
Description of related parties				In addition, twenty individuals were sold 442,286 units, consisting of one share of common stock at $0.50 per share one warrant to purchase one share of common stock shares at $0.50 per share within three years
Common stock shares issued	442,286			442,286
Common stock per shares	$ 0.50			$ 0.50
Exercise price of warrants	$ 0.50			$ 0.50
Craig Alford [Member]
Stock issued during period				4,000,000
Harpreet Sangha [Member]
Stock issued during period				10,000,000
CFO [Member] | Three individuals [Member]
Common stock shares issued	3,250,000			3,250,000
Proceeds from issuance of common stock				$ 3,250
Subscription Agreements [Member]
Sale of stock, number issued and transaction				25,000,000
Sale of stock per shares	$ 0.001			$ 0.001
Number of persons				17
Shares issued for stock receivable, Shares				11,500,000
Shares issued for stock receivable, Amount				$ 11,500
Subscription Agreements [Member] | Person [Member]
Sale of stock per shares	$ 0.50			$ 0.50
Equity Purchase Agreement [Member]
Common stock shares issued	175,000			175,000
Common stock per shares	$ 0.75			$ 0.75
Financing cost				$ 131,250
Equity Purchase Agreement [Member] | Crown Bridge Partners [Member]
Equity purchase amount	$ 3,000,000			$ 3,000,000
Equity purchase agreement description				The Company may put to the investor shares of the Company common stock in minimums of $10,000 to maximums of either $100,000 or 200% of the average trading volume, whichever is less.

IMPAIRMENT OF UNPROVED PROPER_2

IMPAIRMENT OF UNPROVED PROPERTY (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Impairment Of Unproved Property
Impairment of assets		$ 45,042

WARRANTS (Details)

WARRANTS (Details) - Warrant [Member]	6 Months Ended
	Mar. 31, 2019USD ($)$ / sharesshares
Number of Shares
Outstanding, Beginning | shares
Granted | shares	442,286
Expired | shares
Exercised | shares
Outstanding, Ending | shares	442,286
Weighted Average Exercise Price
Outstanding, Beginning | $ / shares
Granted | $ / shares	0.50
Expired | $ / shares
Exercised | $ / shares
Outstanding, Ending | $ / shares	$ 0.50
Weighted Average Remaining Contractual Life
Granted	3 years
Outstanding at End of Year	3 years
Intrinsic Value
Outstanding, Beginning | $
Granted | $	324,150
Expired | $
Outstanding at End of Year | $
Exercisable at End of Year | $	$ 324,150

WARRANTS (Details Narrative)

WARRANTS (Details Narrative) - USD ($)	6 Months Ended
	Mar. 31, 2019	Sep. 30, 2018	Sep. 30, 2017
Common stock shares issued	37,918,618	12,801,332	12,301,332
Common stock per shares	$ 0.001	$ 0.001	$ 0.001
Discount rate	2.20%
Warrant [Member]
Conversion price	$ 0.50
Volatility rate	272.63%
Discount rate	2.40%
Fair value of common stock	$ 221,000
Fair value of warrants	535,293
Warrants outstanding	$ 378,872
Description of fair value of warrants	Based on the fair value of the common stock of $221,000 and value of the warrants of $535,293 the fair value of the warrants were calculated to be 70.7 % of the total value or $378,872 .
Warrant [Member] | Minimum [Member]
Common stock per shares	$ 0.51
Warrant [Member] | Maximum [Member]
Common stock per shares	$ 3
Warrant [Member] | Twenty Individuals [Member]
Common stock shares issued	442,286
Common stock per shares	$ 0.50
Description of maturity	The warrants mature in three years and are convertible into one share of common stock for each warrant at $0.50 per share.

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)	Mar. 31, 2019	Dec. 03, 2018	Nov. 15, 2018
Non-Related Parties [Member]
Advance received for related party	$ 100,000	$ 35,000	$ 65,000

DERIVATIVE LIABILITIES (Details

DERIVATIVE LIABILITIES (Details) - USD ($)	Mar. 31, 2019	Sep. 30, 2018
Assets
None
Liabilities
Derivative liability	27,180
Level 1 [Member]
Assets
None
Liabilities
Derivative liability
Level 2 [Member]
Assets
None
Liabilities
Derivative liability
Level 3 [Member]
Assets
None
Liabilities
Derivative liability	$ 27,180

DERIVATIVE LIABILITIES (Detai_2

DERIVATIVE LIABILITIES (Details 1) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2019	Mar. 31, 2018	Sep. 30, 2018	Sep. 30, 2017
Derivative Liabilities Details 1Abstract
Fair value as of September 30, 2018
Additions
Debt discount charged to derivative			36,000
Financing cost charged to derivative			18,954
Change in fair value	$ (185,796)		(27,774)			$ (24,625)
Fair value as of December 31, 2018	$ 27,180		$ 27,180

DERIVATIVE LIABILITIES (Detai_3

DERIVATIVE LIABILITIES (Details Narrative) - USD ($)	Nov. 12, 2018	Mar. 31, 2019	Mar. 31, 2018	Sep. 30, 2018	Sep. 30, 2017
Convertible debt		$ 64,333		$ 52,709	$ 54,515
Original discount		$ 13,333
Volatility rate		272.63%
Discount rate		2.20%
Note origination fee		$ 27,180
Common stock price per share		$ 0.51
Crown Partners, LLC [Member]
Convertible debt	$ 36,000
Interest rate	5.00%
Terms of conversion feature	The note is convertible at any time, in part or whole, at $0.50 per share until the 180th date of the note at which time it is convertible an 55% of the market price which is defined as the lowest trading price 25 days prior to conversion.
Original discount	$ 3,500

SUBSEQUENT EVENT (Details Narra

SUBSEQUENT EVENT (Details Narrative)

Nov. 13, 2018USD ($)$ / sharesshares

Nov. 12, 2018USD ($)

Nov. 05, 2018

Oct. 11, 2018USD ($)

Sep. 20, 2019USD ($)shares

Dec. 31, 2018USD ($)Integer$ / sharesshares

Mar. 31, 2019USD ($)$ / sharesshares

Apr. 11, 2019shares

Dec. 03, 2018USD ($)

Nov. 15, 2018USD ($)

Sep. 30, 2018USD ($)shares

Sep. 30, 2017USD ($)shares

Sale of stock, price per shares | $ / shares

$ 0.51

Convertible note payable

$ 64,333

$ 52,709

$ 54,515

Common Stock, Authorized | shares

450,000,000

450,000,000

70,000,000

Subsequent Event [Member]

Due to unrelated party

$ 100,000

$ 35,000

$ 65,000

Lease description

On May 14, 2019 the Company signed a land lease in central California for 602 acres at $1,000 per acre to grow hemp for fiber usage. The lease is for 10 years with annual costs of $602,000 with the initial payment of $200,000 due September 30, 2019.

Subsequent Event [Member] | Minimum [Member]

Common Stock, Authorized | shares

75,000,000

Subsequent Event [Member] | Maximum [Member]

Common Stock, Authorized | shares

450,000,000

Subsequent Event [Member] | Crown Partners, LLC. [Member] | Convertible Notes Payable [Member]

Convertible note payable

$ 36,000

Original issue discount

$ 3,500

Maturity period

12 months

Interest rate

5.00%

Terms of conversion feature

The note is convertible at any time, in part or whole, at $0.50 per share until the 180th date of the note at which time it is convertible an 55% of the market price which is defined as the lowest trading price 25 days prior to conversion

Subsequent Event [Member] | Subscription agreement [Member]

Common stock shares sold/issued | shares

11,500,000

Subscription receivable

$ 11,500

Subsequent Event [Member] | Subscription agreement [Member] | Stock subscription receivable [Member] | September 30, 2018 [Member]

Common stock shares sold/issued | shares

11,500,000

Subscription receivable

$ 11,500

Subsequent Event [Member] | Subscription agreement [Member] | Person [Member]

Number of persons/individuals/related parties | Integer

17

Common stock shares sold/issued | shares

25,000,000

Sale of stock, price per shares | $ / shares

$ 0.001

Subsequent Event [Member] | Subscription agreement [Member] | Harpreet Sangha [Member]

Common stock shares issuable under agreement | shares

10,000,000

Subsequent Event [Member] | Subscription agreement [Member] | Craig Alford [Member]

Common stock shares issuable under agreement | shares

4,000,000

Subsequent Event [Member] | Consulting agreement [Member] | Individual [Member]

Number of persons/individuals/related parties | Integer

5

Consulting fees

$ 35,500

Term of agreement

Dec. 31, 2019

Subsequent Event [Member] | Consulting agreement [Member] | Related parties [Member]

Number of persons/individuals/related parties | Integer

2

Consulting fees

$ 57,000

Term of agreement

Dec. 31, 2019

Subsequent Event [Member] | Earn-in agreement [Member] | True Grit Resources [Member]

Description for participation interest in mineral rights

The Company may earn of to 100% participation interest in certain mineral rights leases that TGR has in Arizona

Purchase price to acquire 49% participation interest

$ 400,000

Amount to be spent to acquire 70% earn-in interest on property

1,400,000

Purchase price to acquire 100% participation interest

2,400,000

Description for extension of initial payment

On November 5, 2018 the Company received an extension for the initial payments of $400,000 of which the initial $100,000 is required to be paid by February 28, 2019

Subsequent Event [Member] | Earn-in agreement [Member] | True Grit Resources [Member] | Within 10 days [Member]

Amount payable under agreement

100,000

Subsequent Event [Member] | Earn-in agreement [Member] | True Grit Resources [Member] | Within 30 days of first payment [Member]

Amount payable under agreement

$ 300,000

Subsequent Event [Member] | Equity purchase agreement [Member] | Crown Partners, LLC. [Member]

Consideration receivable under agreement

$ 3,000,000

Descriptin for terms of agreement

The Company may put to the investor shares of the Company common stock in minimums of $10,000 to maximums of either $100,000 or 200% of the average trading volume, whichever is less

Subsequent Event [Member] | Equity purchase agreement [Member] | Crown Partners, LLC. [Member] | Commitment fee [Member]

Common stock shares sold/issued | shares

175,000

Sale of stock, price per shares | $ / shares

$ 0.75