Barrel Energy (BRLL) 10-K 30 Jan 20 2019 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Sep. 30, 2019	Jan. 29, 2020	Apr. 30, 2019
Document And Entity Information
Entity Registrant Name	Barrel Energy Inc.
Entity Central Index Key	0001631463
Document Type	10-K
Amendment Flag	false
Entity Voluntary Filers	No
Current Fiscal Year End Date	--09-30
Entity Well Known Seasoned Issuer	No
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	true
Entity Current Reporting Status	Yes
Document Period End Date	Sep. 30, 2019
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2019
Entity Ex Transition Period	false
Entity Common Stock Shares Outstanding		54,986,618
Entity Public Float			$ 6,235,045
EntityFileNumber	000-56001
EntityAddressAddressLine1	8275 S. Eastern Ave
EntityAddressAddressLine2	Suite 200
EntityAddressPostalZipCode	89123
EntityTaxIdentificationNumber	471963189
EntityAddressCityOrTown	Las Vegas
LocalPhoneNumber	5952247
CityAreaCode	702
EntityAddressStateOrProvince	NEVADA

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Sep. 30, 2019	Sep. 30, 2018
Current assets:
Cash and cash equivalents		$ 3,458
Prepaid		33,333
Total current assets		36,791
Total assets		36,791
Current liabilities:
Bank overdraft	182
Accounts payable and accrued expense	315,775	27,719
Advances from shareholder	48,702	32,791
Accrued expense - relate parties	121,425
Convertible notes - net of discount	175,494	52,709
Derivative liability	434,999
Note payable	100,000
Total liabilities	1,196,577	113,219
Commitments 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, 41,093,618 and 23,801,332 issued and outstanding, respectively	41,093	23,801
Additional paid-in capital	870,515	272,638
Stock subscription receivable		(11,500)
Accumulated other comprehensive loss	(5,361)	(6,857)
Accumulated deficit	(2,102,824)	(354,510)
Total Stockholders' deficit	(1,196,577)	(76,428)
Total liabilities and stockholders' equity (deficit)		$ 36,791

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 30, 2019	Sep. 30, 2018
Stockholders' equity (deficit)
Preferred stock, shares par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, shares par value	$ 0.001	$ 0.001
Common stock, shares authorized	450,000,000	450,000,000
Common stock, shares issued	41,093,618	23,801,332
Common stock, shares outstanding	41,093,618	23,801,332

STATEMENTS OF OPERATIONS AND CO

STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Operating expenses
Consulting expense	$ 537,176	$ 129,722
Professional fees	78,543
Marketing & travel	221,347
General and administrative expense	253,814	41,164
Loss from operations	(1,100,880)	(170,886)
Other income (expense)
Change in currency	(24)
Change in fair value of derivative liabilities	(117,457)
Note origination fees	(163,704)
Interest expense	(185,814)	(5,147)
Amortization of debt discount to interest	(147,745)
Other expense	(1,752)
Total other income (expense)	(616,496)	(5,147)
Net loss before tax	(1,717,376)	(176,033)
Income tax
Net loss	(1,717,376)	(176,033)
Foreign currency translation adjustment	1,496	(2,560)
Comprehensive loss	$ (1,715,880)	$ (178,593)
Net loss per common share, basic and diluted	$ (0.05)	$ (0.01)
Weighted average number of common shares outstanding, basic and diluted	36,775,660	12,301,332

STATEMENTS OF CHANGES IN STOCKH

STATEMENTS OF CHANGES IN STOCKHOLDERS EQUITY (DEFICIT) - USD ($)	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Stock Subscription Receivable [Member]	Accumulative Deficit [Member]	Other Comprehensive Income (Loss) [Member]
Balance, shares at Sep. 30, 2017		12,301,332
Balance, amount at Sep. 30, 2017	$ 102,165	$ 12,301	$ 272,638		$ (178,477)	$ (4,297)
Stock issued for subscription receivable,share		11,500,000
Stock issued for subscription receivable, amount		$ 11,500		(11,500)
Change due to currency translation	(2,650)					(2,650)
Net Income (Loss)	$ (176,033)				$ (176,033)
Balance, shares at Sep. 30, 2018		23,801,332
Balance, amount at Sep. 30, 2018	$ (76,428)	$ 23,801	$ 272,638	$ (11,500)	$ (354,510)	$ (6,857)
Net Income (Loss)	(1,717,376)				(1,717,376)
Common stock issued for cash, share		16,977,286
Common stock issued for cash, amount	323,643	$ 16,977	295,166	(11,500)
Common stock issued for debt inducement, share		175,000
Common stock issued for debt inducement, amount	131,250	$ 175	131,075
Common stock issued for debt conversion, share		140,000
Common stock issued for debt conversion, amount	4,900	$ 140	4,760
Extinguishment of derivative upon debt conversion	23,450		23,450
Finance charges on notes	112,488		112,488
Deemed dividend of warrants			30,938		(30,938)
Comprehensive gain (loss)	$ 1,496					$ 1,496
Balance, shares at Sep. 30, 2019		41,093,618
Balance, amount at Sep. 30, 2019	$ (1,196,577)	$ 41,093	$ 870,515		$ (2,102,824)	$ (5,361)

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Cash flows from operating activities
Net loss	$ (1,717,376)	$ (176,033)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Amortization of debt discount	148,813
Financing costs	325,627
Change in fair value of derivative liability	117,457
Changes in operating assets and liabilities:
Bank overdraft	182
Prepaid	33,333	(33,333)
Accounts payable and accrued expense	286,903	(522)
Accounts payable - related party	121,425
Net cash provided by (used in) operating activities	(683,639)	(209,888)
Cash flows from financing activities:
Proceeds from sale of common stock	323,643
Proceeds from convertible notes	229,000
Notes payable	100,000
Advances by related parties	15,911	(32,448)
Net cash provided by(used in ) financing activities	668,554	(32,448)
Effects of currency translation	11,627	(4,366)
Net increase (decrease) in cash	(3,458)	(246,702)
Cash - beginning of year	3,458	250,160
Cash - end of year		3,458
SUPPLEMENT DISCLOSURES:
Interest paid
Income taxes paid
Non-Monetary Transactions
Advances due to related party for expenses paid on behalf of the Company		37,668
Common stock issued for convertible debt	4,900
Common stock subscribed not paid		$ 11,500

NATURE OF BUSINESS

NATURE OF BUSINESS	12 Months Ended
	Sep. 30, 2019
NATURE OF BUSINESS
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 which was subsequently terminated by the Company. It still maintains its interest in capped oil and gas properties in Alberta Canada. The Company has explored and is actively working on the production of hemp leasing a growing acreage in central California planning to commence growing this coming late spring. The ability to begin the process is dependent on the issuance of the governing body on the guideline to hemp growing. In addition , the Company has signed a letter of intent to acquire a Texas Company that produces body protection material. The agreement requires a definitive agreement plus the Company funding the acquiring entity.

ACCOUNTING POLICIES

ACCOUNTING POLICIES	12 Months Ended
	Sep. 30, 2019
ACCOUNTING POLICIES
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 $0 for the years ended September 30, 2018 and 2019, 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 25,155,126 shares if the convertible notes and interest plus warrants 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 zero as September 30, 2019 and $33,333 as of the same period in 2018, respectively consisted of prepaid consulting to a related party. Recent Accounting Pronouncements In February 2016, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") No. 2016-02, "Leases (Topic 842)". The amendments in this ASU revise the accounting related to lessee accounting. Under the new guidance, lessees is required to recognize a lease liability and a right-of-use asset for all leases. The new lease guidance also simplifies the accounting for sale and leaseback transactions primarily because lessees must recognize lease assets and lease liabilities. The amendments in this ASU are effective for public companies for fiscal years beginning after December 15, 2018 and are to be applied through a modified retrospective transition approach for leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements. Early adoption is permitted. The Company will adopt the new accounting pronouncement and is recording a lease use asset and lease liability after this fiscal year.

GOING CONCERN

GOING CONCERN	12 Months Ended
	Sep. 30, 2019
GOING CONCERN
NOTE 3 - GOING CONCERN	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 $2,102,824 and negative working capital of $2,102,824. 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, 2019
INCOME TAXES
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, 2019 or 2018. The Company’s deferred tax assets consisted of the following as of September 30, 2019, and 2018 2019 2018 Net tax loss carry forward 435,096 74,447 Less: Valuation allowance (435,096 ) (74,447 ) Net deferred tax asset $ -- $ -- The Company had a net loss of $1,717,376 for the year ended September 30, 2019 and $176,033 for the year ended September 30, 2018. As of September 30, 2019, the Company’s net tax loss carry forward was $435,096. 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, 2019 and 2018 is as follows: 2019 2018 U.S. federal statutory rate 21 % 21 % Net operating loss (21 %) (21 %) Effective tax rate -- % -- % The Company due to its losses 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 years ended September 30, 2019 and 2018 at 21% compared to the rate of 35% prior to the change in corporation tax rates for previous years.

COMMON STOCK

COMMON STOCK	12 Months Ended
	Sep. 30, 2019
COMMON STOCK
NOTE 5 - COMMON STOCK	During the period from September 30, 2018 to September 30, 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 3,477,286 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. . 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. On September 20, 2018 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 had issued the share of common stock. During the year ended September 30, 2019 the Company issued 175,000 shares of common stock for commitment fee for an equity line of credit with a value of $131,250. During the year ended September 30, 2019 the Company issued 140,000 shares of common stock for the conversion of debt with a value of $4,900. The Company accounts for shares being issued when the stock subscription agreement is received and payment for the shares is received, not at the date the shares are issued to the shareholder by the Transfer Agent. Accordingly, there may be a difference between the shares accounted for in the Company’s financials verses the number reported by the Transfer Agent.

WARRANTS

WARRANTS	12 Months Ended
	Sep. 30, 2019
WARRANTS
NOTE 6 - WARRANTS	During the year ended September 30, 2019 the Company issued 477,286 warrants to twenty individuals as part of their purchase of 477,286 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. 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 $0.51 per share, conversion price of $0.50, volatility of 272.63% and discount rate of 2.40%. The fair value was determined to be $221,000. Based on the fair value of the common stock of $221,000 and value of the warrants of $336,000 the fair value of the warrants was calculated to be 40 % of the total value or $134,000. During the year ended September 30, 2019 the Company issued 1,125,000 warrants to 2 convertible debt entities as part of the note issued. The warrants were issued as an inducement of the issuance of the two notes for an aggregate of $225,000. 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 $0.11 per share, conversion price of $0.20, volatility of 272.63% and discount rate of 2.40%. The fair value of the warrants was determined to be $314,365 The 1,125,000 warrants are convertible at $0.20 per share or if the price of the company’s common stock is greater than the exercise price of the warrant, the warrant may be converted by the holder as a cashless warrant in lieu of a cash warrant. The warrants also contain an antidilution clause allowing the holder to adjust the number of warrants and or price should the Company issue any convertible instrument at a lower value or conversion price than the warrants issue. The triggering of the anti-dilution clause creates a change in valuation. The valuation resulted in a deemed dividend from the down round calculation of the 1,125,000 warrants of $30,938. The outstanding warrants are set out as follow: Warrants Weighted Average Exercise Price Weighted Average Remaining Contract Life Intrinsic Value Outstanding at September 30, 2018 -- -- -- -- Granted 1,602,286 0.29 4.32 -- Expired -- -- -- -- Exercised -- -- -- -- Outstanding at September 30, 2019 1,602,286 $ 0.29 3.32 $ --

IMPAIRMENT OF UNPROVED PROPERTY

IMPAIRMENT OF UNPROVED PROPERTY	12 Months Ended
	Sep. 30, 2019
IMPAIRMENT OF UNPROVED PROPERTY
NOTE 7 - 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 years ended September 30, 2019 and 2018, respectively.

NOTES PAYABLE

NOTES PAYABLE	12 Months Ended
	Sep. 30, 2019
NOTES PAYABLE
NOTE 8 - 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. As of September 30, 2019 the outstanding balance of principal was $100,000 plus implied interest of $5,000 for a total of $105,000.

DERIVATIVE LIABILITIES

DERIVATIVE LIABILITIES	12 Months Ended
	Sep. 30, 2019
DERIVATIVE LIABILITIES
NOTE 9 - 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 On May 15, 2019 the Company issued a $100,000 convertible note to Auctus Funding, LLC. The note bears an original discount of $3,500, matures February 17, 2020 and bears interest at 5% per annuum. The note is convertible at any time, at 5% of the market price which is defined as the lowest trading price 25 days prior to conversion. The Company used the Black Scholes model to estimate the fair value of the derivative liability as of the date of issuance and as of September 30, 2019, using the following key inputs: market price of the Company’s common stock $0.0727 per share, volatility of 269,66% and discount rate of 2.00%. The fair value of the derivative liability was determined to $200,916 as of September 30, 2019. On May 16, 2019 the Company issued a $125,000 convertible note to Firstfire Global Opportunity Fund, LLC. The note bears an original discount of $12,500, matures in 12 months from the origination date and bears interest at 7% per annuum. The note is convertible at any time, in part or whole, at $0.25 per share or 60% of the market price which is defined as the lowest trading price 20 days prior to conversion. The Company used the Black Scholes model to estimate the fair value of the derivative liability as of the date of issuance and as of September 30, 2019, using the following key inputs: market price of the Company’s common stock $0.0727 per share, volatility of 269.66% and discount rate of 2.00%. The fair value of the derivative liability was determined to $176,631 as of September 30, 2019. 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 September 30, 2019: Level 1 Level 2 Level 3 Total As of September 30, 2018: Assets None $ - $ - $ - $ - Liabilities Derivative liability $ - $ - $ -- $ -- As of September 30, 2019: Assets None $ - $ - $ - $ - Liabilities Derivative liability $ - $ - $ 434,999 $ 434,999 The following table summarizes the change in the fair value of the derivative liability during the year ended September 30, 2019: Fair value as of September 30,2018 $ -- Additions 462,119 Debt discount charged to derivative 106,300 Financing cost charged to derivative 15,965 Change in fair value (117,457 ) Fair value as of September 30, 2019 $ 434,999

CONVERTIBLE NOTE

CONVERTIBLE NOTE	12 Months Ended
	Sep. 30, 2019
CONVERTIBLE NOTE
NOTE 10 - 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. The note was amended extending the maturity date to June 30, 2020 and the conversion price to $0.00275 per share. As of September 30, 2019, the convertible debt outstanding was USD $51,437 plus accrued interest of USD $27,061 for a total liability of USD $78,498. 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 May 15, 2019 the Company issued a $100,000 convertible note plus 500,000 warrants to Auctus Funding, LLC. The note bears an original discount of $3,500, matures February 17, 2020 and bears interest at 5% per annuum. The note is convertible at any time, at 55% of the market price which is defined as the lowest trading price 25 days prior to conversion. Interest of $4,478 has been accrued as of September 30, 2019. The warrants are convertible at $0.20 per share or if the price of the company’s common stock is greater than the exercise price of the warrant, the warrant may be converted by the holder as a cashless warrant in lieu of a cash warrant. (See Note 6: Warrants) On May 16, 2019 the Company issued a $125,000 convertible note and 625,000 warrants to Firstfire Global Opportunity Fund, LLC. The note bears an original discount of $12,500, matures in 12 months from the origination date and bears interest at 7% per annuum. The note is convertible at any time, in part or whole, at %0.25 per share or 60% of the market price which is defined as the lowest trading price 20 days prior to conversion. Interest of $3,242 has been accrued as of September 30, 2019. The warrants are convertible at $0.20 per share or if the price of the company’s common stock is greater than the exercise price of the warrant, the warrant may be converted by the holder as a cashless warrant in lieu of a cash warrant. (See Note 6: Warrants)

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Sep. 30, 2019
RELATED PARTY TRANSACTIONS
NOTE 11 - RELATED PARTY TRANSACTIONS	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 $2,226 (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, 2019 and 2018 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. During the year ended September 30, 2019 the Company paid or accrued related parties consulting fees of $538,176 of which Harp Sangha was paid and accrued $193,000, Craig Alford was paid and accrued $82,000 and Lowell Holden through Mayday management accrued $18,000. Under the terms of their consulting agreements Mr. Alford is entitled to $82,000 for the period and Mr. Sangha $180,000 and Lowell Holden (Mayday Management) is entitled to $18,000. As of September 30, 2019 the Company owed the related parties $121,425 in accrued consulting.: During the period ended September 30, 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, 2019, the Company signed a land lease agreement for the production of hemp. A director of the Company is related to the owner of the land leased.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Sep. 30, 2019
COMMITMENTS AND CONTINGENCIES
NOTE 12 - COMMITMENTS AND CONTINGENCIES	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. On November 5, 2018 the Company received an extension for the initial payments of $400,000 of which the initial $100,000 was required to be paid by February 28, 2019. The Company required the extension but it had not been received from True Grit. On January 17,2019 the Company terminated the Earn-In agreement with True Grit Resources. 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 $301,000 on March 30, 2020 and second payment of $301,000 on June 30, 2020 with the balance of the annual payments being made on April 1 of each subsequent year. The lease holder is a related party to one of the directors of the Company. The yearly rental obligations including the lease agreements are as follows: Fiscal Year 2020 $ 602,000 2021 $ 602,000 2022 $ 602,000 2023 602,000 2024 and years thereafter 3,612,000 Total $ 6,020,000

SUBSEQUENT EVENT

SUBSEQUENT EVENT	12 Months Ended
	Sep. 30, 2019
SUBSEQUENT EVENT
NOTE 13 - SUBSEQUENT EVENT	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 two related parties for a total costs of $57,000. The agreement were for various lengths of time with all seven terminating by December 31, 2019. On November 2, 2019 the Company issued 800,000 shares of common stock for the conversion of the $100,000 plus interest of the note payable with a value of $100,000. On December 3, 2019 the Company issued 93,000 shares of common stock with a value of $7,533 for convertible debt. During the period from October 31, 2019 to December 31, 2019 the Company issued 5,500,000 shares of common stock to two related parties with a value of $110,000 for cash. During the period from October 31, 2019 to December 31, 2019, the Company issued 11,000,000 shares of common stock to four individuals for the conversion of debt with a value of $30,250. During the period from October 1, 2019 through January 29, 2020, the Company’s transfer agent physically issued all the share accounted for by the Company but had not been issued by the transfer agent. On November 26, 2019, the Company entered into a non-binding Letter of Intent with ZB Holdings, Inc. (“ZB”) to acquire the assets of ZB pursuant to a definitive agreement to be formalized. ZB, , is a consumer products company in the business of producing and marketing sporting goods apparel and safety apparel through a proprietary and trademarked design and production technique. Under the proposed transaction, the Company will acquire 100% of the assets of ZB, and ZB will acquire 40% of the fully diluted shares of common stock of the Company. The Company’s board of directors will be expanded to 7 members, with three of the directors to be nominees of ZB. Completion of the transaction is subject to the execution of a definitive agreement which will contain standard representations, warranties and closing conditions. The transaction is also subject to completion of the audit of ZB’s 2018 and 2019 financial statements as well as renegotiation or repayment of the Company’s existing convertible debt. In addition, a financing of $1,000,000 is required, of which $320,000 is to be advanced to ZB in three tranches over the next 70 days. The transaction may be terminated prior to closing by either party if not completed by March 31, 2020. As of January 24, 2020, the letter of intent remained in effect and the Company has not advance any funds to ZB awaiting the completion of a definitive agreement. The Company has evaluated subsequent events to determine events occurring after September 30, 2019 through January 29, 2020 that would have a material impact on the Company’s financial results or require disclosure.

ACCOUNTING POLICIES (Policies)

ACCOUNTING POLICIES (Policies)	12 Months Ended
	Sep. 30, 2019
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 $0 for the years ended September 30, 2018 and 2019, 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 income 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 25,155,126 shares if the convertible notes and interest plus warrants 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 zero as September 30, 2019 and $33,333 as of the same period in 2018, respectively consisted of prepaid consulting to a related party.
Recent Accounting Pronouncements	In February 2016, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") No. 2016-02, "Leases (Topic 842)". The amendments in this ASU revise the accounting related to lessee accounting. Under the new guidance, lessees is required to recognize a lease liability and a right-of-use asset for all leases. The new lease guidance also simplifies the accounting for sale and leaseback transactions primarily because lessees must recognize lease assets and lease liabilities. The amendments in this ASU are effective for public companies for fiscal years beginning after December 15, 2018 and are to be applied through a modified retrospective transition approach for leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements. Early adoption is permitted. The Company will adopt the new accounting pronouncement and is recording a lease use asset and lease liability after this fiscal year.

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Sep. 30, 2019
INCOME TAXES
Schedule of deferred tax assets	2019 2018 Net tax loss carry forward 435,096 74,447 Less: Valuation allowance (435,096 ) (74,447 ) Net deferred tax asset $ -- $ --
Schedule of Reconcilation income Taxes	2019 2018 U.S. federal statutory rate 21 % 21 % Net operating loss (21 %) (21 %) Effective tax rate -- % -- %

WARRANTS (Tables)

WARRANTS (Tables)	12 Months Ended
	Sep. 30, 2019
WARRANTS
Schedule of Warrants Outstanding	Warrants Weighted Average Exercise Price Weighted Average Remaining Contract Life Intrinsic Value Outstanding at September 30, 2018 -- -- -- -- Granted 1,602,286 0.29 4.32 -- Expired -- -- -- -- Exercised -- -- -- -- Outstanding at September 30, 2019 1,602,286 $ 0.29 3.32 $ --

DERIVATIVE LIABILITIES (Tables)

DERIVATIVE LIABILITIES (Tables)	12 Months Ended
	Sep. 30, 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 September 30, 2019: Assets None $ - $ - $ - $ - Liabilities Derivative liability $ - $ - $ 434,999 $ 434,999
Schedule of derivative liabilities at fair value	Fair value as of September 30,2018 $ -- Additions 462,119 Debt discount charged to derivative 106,300 Financing cost charged to derivative 15,965 Change in fair value (117,457 ) Fair value as of September 30, 2019 $ 434,999

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Sep. 30, 2019
COMMITMENTS AND CONTINGENCIES
Schedule of Rental Obligation Of Lease	Fiscal Year 2020 $ 602,000 2021 $ 602,000 2022 $ 602,000 2023 602,000 2024 and years thereafter 3,612,000 Total $ 6,020,000

NATURE OF BUSINESS (Details Nar

NATURE OF BUSINESS (Details Narrative)	12 Months Ended
	Sep. 30, 2019
NATURE OF BUSINESS (Details Narrative)
State of Incorporation	Nevada
Date of Incorporation	Jan. 17, 2014

ACCOUNTING POLICIES (Details Na

ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
ACCOUNTING POLICIES (Details Narrative)
Impairment of assets	$ 0	$ 0
Antidilutive effect of common stock excluded from the computation of EPS	25,155,126
Prepaid expenses		$ 33,333

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	Sep. 30, 2019	Sep. 30, 2018
GOING CONCERN (Details Narrative)
Accumulated deficit	$ (2,102,824)	$ (354,510)
Working capital deficit	$ (2,102,824)

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	Sep. 30, 2019	Sep. 30, 2018
INCOME TAXES (Details)
Net tax loss carry forward	$ 435,096	$ 74,447
Less: Valuation allowance	(435,096)	(74,447)
Net deferred tax asset

INCOME TAXES (Details 1)

INCOME TAXES (Details 1)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
INCOME TAXES (Details)
U.S. federal statutory rate	21.00%	21.00%
Net operating loss	(21.00%)	(21.00%)
Effective tax rate	0.00%	0.00%

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
INCOME TAXES (Details Narrative)
Net loss	$ (1,717,376)	$ (176,033)
Net tax loss carry forward	$ 435,096

COMMON STOCK (Details Narrative

COMMON STOCK (Details Narrative) - USD ($)	Nov. 13, 2018	Sep. 30, 2019	Sep. 30, 2018
Debt conversion, converted instrument, shares issued		140,000
Debt conversion, converted amount		$ 4,900
Common stock shares issued for debt inducement		175,000
Common stock value issued for debt inducement		$ 131,250
Common stock value issued		$ 323,643
Common stock shares issued		41,093,618	23,801,332
Option [Member] | Twenty Individuals [Member]
Number of persons		20
Description of related parties		In addition, twenty individuals were sold 3,477,286 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		477,286
Subscription Agreements [Member]
Sale of stock, number issued and transaction		25,000,000
Sale of stock per shares		$ 0.001
Number of persons		17
Shares issued for stock receivable, Shares		11,500,000
Shares issued for stock receivable, Amount		$ 11,500
Equity Purchase Agreement [Member]
Stock issued during period	175,000
Common stock per shares	$ 0.75
Common stock value issued	$ 131,250
Harpreet Sangha [Member]
Stock issued during period		10,000,000
Craig Alford [Member]
Stock issued during period		4,000,000
Person [Member] | Subscription Agreements [Member]
Sale of stock per shares		$ 0.50
Crown Bridge Partners [Member] | Equity Purchase Agreement [Member]
Equity purchase amount	$ 3,000,000
Equity purchase agreement description	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
CFO [Member] | Three individuals [Member]
Common stock shares issued		3,250,000
Proceeds from issuance of common stock		$ 3,250

WARRANTS (Details)

WARRANTS (Details)	12 Months Ended
	Sep. 30, 2019USD ($)$ / sharesshares
Number of Shares
Outstanding, beginning shares | shares
Granted | shares	1,602,286
Expired | shares
Exercised | shares
OUtstanding, Ending Shares | shares	1,602,286
Weighted Average Exercise Price
Outstanding beginning balance | $ / shares
Granted | $ / shares	0.29
Expired | $ / shares
Exercised | $ / shares
Outstanding ending balance | $ / shares	$ 0.29
Weighted Average Remaining Contractual Life
Outstanding, beginning balance | $
Granted	4 years 3 months 26 days
Expired
Exercised
Outstanding, ending balance	3 years 3 months 26 days
Intrinsic Value
Outstanding, beginning balance | $
Outstanding, ending balance | $

WARRANTS (Details Narrative)

WARRANTS (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Common stock per shares	$ 0.50
Discount rate	2.40%
Common stock per shares	$ 0.001	$ 0.001
Common stock shares issued	41,093,618	23,801,332
Convertible Debt Entities [Member]
Discount rate	2.40%
Volatility rate	272.63%
Common stock per shares	$ 0.11
Conversion price	$ 0.20
Debt conversion warrants issued, Shares	1,125,000
Fair value of warrants	$ 314,365
Debt conversion converted instrument warrants issued, Amount	30,938
Issuance of Notes	$ 225,000
Warrant [Member]
Volatility rate	272.63%
Common stock per shares	$ 0.51
Conversion price	$ 0.50
Fair value of common stock	$ 221,000
Description of fair value of warrants, Description	Based on the fair value of the common stock of $221,000 and value of the warrants of $336,000 the fair value of the warrants was calculated to be 40 % of the total value or $134,000.
Debt conversion warrants issued, Shares	225,000
Fair value of warrants	$ 336,000
Warrants outstanding	$ 134,000
Warrant [Member] | Twenty Individuals [Member]
Common stock per shares	$ 0.50
Common stock shares issued	477,286
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.
Option [Member] | Twenty Individuals [Member]
Common stock per shares	$ .50
Common stock shares issued	477,286

IMPAIRMENT OF UNPROVED PROPER_2

IMPAIRMENT OF UNPROVED PROPERTY (Detail narrative) - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
IMPAIRMENT OF UNPROVED PROPERTY (Detail narrative)
Impairement expenses	$ 0	$ 0

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - Non-Related Parties [Member] - Notes Payable [Member] - USD ($)	Sep. 30, 2019	Dec. 03, 2018	Nov. 15, 2018
Advance received for non-related party	$ 100,000	$ 35,000	$ 65,000
Debt Instrument, Face Amount	100,000
Note payable, imputed interest	5,000
Total	$ 105,000

DERIVATIVE LIABILITIES (Details

DERIVATIVE LIABILITIES (Details) - USD ($)	Sep. 30, 2019	Sep. 30, 2018
Assets
None
Liabilities
Derivative liability	434,999
Level 1 [Member]
Assets
None
Liabilities
Derivative liability
Level 2 [Member]
Assets
None
Liabilities
Derivative liability
Level 3 [Member]
Assets
None
Liabilities
Derivative liability	$ 434,999

DERIVATIVE LIABILITIES (Detai_2

DERIVATIVE LIABILITIES (Details 1) - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
DERIVATIVE LIABILITIES (Details 1)
Fair value as of September 30, 2018
Additions	462,119
Debt discount charged to derivative	106,300
Financing cost charged to derivative	15,965
Change in fair value	(117,457)
Fair value as of September 30, 2019	$ 434,999

DERIVATIVE LIABILITIES (Detai_3

DERIVATIVE LIABILITIES (Details Narrative) - USD ($)	May 16, 2019	May 15, 2019	Nov. 12, 2018	May 16, 2019	May 15, 2019	Sep. 30, 2019	Sep. 30, 2018
Discount rate						2.40%
Fair value, derivative liability						$ 434,999
Convertible note payable						$ 175,494	$ 52,709
Crown Partners, LLC [Member]
Convertible debt			$ 36,000
Original discount			$ 3,500
maturity date, description			12 months from the origination date
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.
Share price						$ 0.0727
Volatility rate						269.66%
Discount rate						2.00%
Fair value, derivative liability						$ 57,452
Auctus Funding, LLC [Member]
Convertible debt		$ 100,000			$ 100,000
Original discount		$ 3,500
Interest rate		5.00%			5.00%	9.50%
Terms of conversion feature					The note is convertible at any time, at 5% of the market price which is defined as the lowest trading price 25 days prior to conversion
Share price						$ 0.0727
Volatility rate						269.66%
Discount rate						2.00%
Fair value, derivative liability						$ 200,916
maturity date					Feb. 17, 2020
Debt discount					$ 3,500
Firstfire Global Opportunity Fund, LLC [Member]
maturity date, description				matures in 12 months from the origination date
Terms of conversion feature				The note is convertible at any time, in part or whole, at $0.25 per share or 60% of the market price which is defined as the lowest trading price 20 days prior to conversion
Share price						$ 0.0727
Volatility rate						269.66%
Discount rate						2.00%
Fair value, derivative liability						$ 176,631
Debt discount				$ 12,500
Interest rate	7.00%			7.00%
Convertible note payable	$ 125,000			$ 125,000

CONVERTIBLE NOTE (Details Narra

CONVERTIBLE NOTE (Details Narrative) - USD ($)	May 16, 2019	May 15, 2019	Nov. 12, 2018	May 15, 2019	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2017
Original discount					$ 148,813
Common stock issued for debt conversion, Shares					140,000
November 12, 2018 [Member]
Original discount	$ 12,500		$ 3,500
Accrued interest					$ 1,540
Principal balance					$ 31,850
FirstFire Global Opportunity Fund [Member]
Warrant issued					625,000
Accrued interest					$ 3,242
Terms of conversion feature	The note is convertible at any time, in part or whole, at %0.25 per share or 60% of the market price which is defined as the lowest trading price 20 days prior to conversion.
Interest rate	7.00%
Original discount	$ 12,500
Interest rate	7.00%
Convertible debt	$ 125,000
Auctus Funding, LLC [Member]
Warrant issued		500,000
Accrued interest					$ 1,540
Terms of conversion feature				The note is convertible at any time, at 5% of the market price which is defined as the lowest trading price 25 days prior to conversion
Interest rate		5.00%		5.00%	9.50%
Original discount		$ 3,500
Interest rate		5.00%		5.00%	9.50%
Convertible debt		$ 100,000		$ 100,000
Accrued interest					$ 4,478
Convertible debt					51,437
Total liability					$ 78,498
Debt maturity date					Feb. 17, 2020
Price per share					$ 0.20
Common stock issued for debt conversion, Shares							700,000
Common stock issued for debt conversion, Amount							$ 5,612
Convertible debt maturity date					Jun. 30, 2020
Debt instrument, conversion rate					$ 0.00275
Debt maturity date					Dec. 31, 2015

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	Dec. 29, 2017	Sep. 30, 2019	Sep. 30, 2018
Consulting agreement description		Under the terms of their consulting agreements Mr. Alford is entitled to $82,000 for the period and Mr. Sangha $180,000 and Lowell Holden (Mayday Management) is entitled to $18,000.
Land lease agreement description		During the year ended September 30, 2019, the Company signed a land lease agreement for the production of hemp. A director of the Company is related to the owner of the land leased.
Accrued expense - relate parties		$ 121,425
Consulting fees		538,176
Prepaid expense			33,333
Former officer and director [Member]
Accrued expense - relate parties			66,667
Consulting fees			100,000
Repayment of debt, interest	$ 334
Prepaid expense			33,333
Repayment of debt, principal	2,226
repayment of debt	$ 2,560
Craig Alford [Member]
Consulting fees		82,000
Lowell Holden [Member]
Consulting fees		18,000
HarpSangha [Member]
Consulting fees		193,000
Director & Officer [Member]
Advance from shareholder			32,971
Due to related party			37,668
Repayment of related party			$ 32,448
Director & Officer [Member] | On December 1, 2014 [Member]
Convertible note - related party		$ 2,226
Debt maturity date		Dec. 31, 2015
Share Purchase Agreement [Member] | Craig Alford [Member]
Common stock, share issued		4,000,000
Proceeds from issuance of common stock		$ 4,000
Share Purchase Agreement [Member] | Harpreet Sangha [Member]
Common stock, share issued		10,000,000
Proceeds from issuance of common stock		$ 10,000

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details)	Sep. 30, 2019USD ($)
COMMITMENTS AND CONTINGENCIES
2020	$ 602,000
2021	602,000
2022	602,000
2023	602,000
2024 and years thereafter	3,612,000
Total	$ 6,020,000

COMMITMENTS AND CONTINGENCIES_3

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	May 14, 2019	Oct. 11, 2018	Feb. 28, 2019	Nov. 18, 2018	Nov. 05, 2018
Lease term	10 years
Lease costs	$ 602,000
Description of lease	land lease in central California for 602 acres at $1,000 per acre to grow hemp for fiber usage.
Initial Lease Payment	$ 200,000
Maturity of initial payment	Mar. 30, 2020
Second payment for lease land	$ 301,000
Maturity of second payment	Jun. 30, 2020
Earn-In Agreement [Member] | True Grit Resources [Member]
Received amount for initial payment			$ 100,000		$ 400,000
Participation interest in mineral rights leases		100.00%
First payment for participation interest under plan		$ 100,000
Due period for first payment		Due within ten (10) days of the execution of the Agreement
Second payment for participation interest under plan		$ 300,000
Due period for second payment		Due within 30 days of the first payment
Total payment paid under plan		$ 400,000
Participation interest after second payment		49.00%
Amount payable to earn require interest under plan				$ 1,400,000
Required interest rate				70.00%
Amount payable to earn 100% interest under plan				$ 2,400,000

SUBSEQUENT EVENT (Details Narra

SUBSEQUENT EVENT (Details Narrative) - USD ($)	Nov. 02, 2019	Dec. 03, 2019	Dec. 31, 2019	Dec. 31, 2019	Sep. 30, 2019
Debt conversion, converted instrument, share issued					140,000
Common stock share issued, amount					$ 323,643
Subsequent Event [Member] | Convertible Debt [Member]
Debt conversion, converted instrument, share issued		93,000
Debt conversion, converted instrument, amount		$ 7,533
Subsequent Event [Member] | Notes Payable [Member]
Debt conversion, converted instrument, share issued	800,000
Debt conversion, converted instrument, amount	$ 100,000
Debt conversion, converted instrument, interest	$ 100,000
Subsequent Event [Member] | 4 individual [Member] | Convertible Debt [Member]
Debt conversion, converted instrument, share issued			11,000,000
Debt conversion, converted instrument, amount			$ 30,250
Subsequent Event [Member] | 2 related party [Member]
Common stock shares issued			5,500,000
Common stock share issued, amount			$ 110,000
Subsequent Event [Member] | Consulting agreement [Member] | 5 individual [Member]
Consulting cost				$ 35,500
Subsequent Event [Member] | October 1 to December 31, 2019 [Member] | Consulting agreement [Member]
Consulting cost				$ 57,000
Subsequent Event [Member] | Business Acquisition [Member] | ZB [Member]
Business acquisition, termination description					The transaction may be terminated prior to closing by either party if not completed by March 31, 2020. As of January 24, 2020, the letter of intent remained in effect and the Company has not advance any funds to ZB awaiting the completion of a definitive agreement.
Related party, common share outstanding, percentage					40.00%
Required amount for business acquisition					$ 1,000,000
Business acquisition, advance paid					$ 320,000
Business acquisition, ownership percentage					100.00%