Barrel Energy (BRLL) 10-K 7 Feb 22 2020 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Sep. 30, 2020	Feb. 04, 2022	Mar. 31, 2020
Cover [Abstract]
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	No
Document Period End Date	Sep. 30, 2020
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2020
Entity Ex Transition Period	false
Entity Common Stock Shares Outstanding		312,694,984
Entity Public Float			$ 204,945
Document Annual Report	true
Document Transition Report	false
Entity Incorporation State Country Code	NV
Entity Tax Identification Number	47-1963189
Entity Address Address Line 1	8275 S. Eastern Ave
Entity Address Address Line 2	Suite 200
Entity Address City Or Town	Las Vegas
Entity Address State Or Province	NV
Entity Address Postal Zip Code	89123
City Area Code	702
Local Phone Number	595-2247
Entity Interactive Data Current	No

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Sep. 30, 2020	Sep. 30, 2019
Current assets:
Cash and cash equivalents	$ 0	$ 0
Total current assets	0	0
Right to use asset, operating lease, net of amortization-related party	3,796,290
Total assets	3,796,290	0
Current liabilities:
Bank overdraft	67	182
Accounts payable and accrued expense	674,884	315,775
Advances from shareholder	13,202	48,702
Accrued expense - relate parties	451,837	121,425
Convertible notes - net of unamortized debt discount	226,314	175,494
Derivative liability	94,275	434,999
Notes payable	0	100,000
Operating lease liability, current portion-related party	301,720	0
Total current liabilities	1,762,299	1,196,577
Notes payable- long term	33,125	0
Operating lease liability- related party	3,720,490	0
Total liabilities	5,515,914	1,196,577
Commitments and Contingencies	0	0
Stockholders' deficit:
Preferred stock, $0.001 par value, 5,000,000 authorized, zero issued and outstanding	0	0
Common stock, $0.001 par value, 450,000,000 authorized, 291,629,984 and 41,093,618 issued and outstanding, respectively	291,629	41,093
Common stock to be issued	40,000	0
Additional paid-in capital	19,154,944	870,515
Accumulated other comprehensive loss	0	(5,361)
Accumulated deficit	(21,206,197)	(2,102,824)
Total Stockholders' deficit	(1,719,624)	(1,196,577)
Total liabilities and stockholders' deficit	$ 3,796,290	$ 0

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 30, 2020	Sep. 30, 2019
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	291,629,984	41,093,618
Common stock, shares outstanding	291,629,984	41,093,618

STATEMENTS OF OPERATIONS AND CO

STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS - USD ($)	12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Operating expenses:
Consulting expense	$ 390,420	$ 537,176
Professional fees	19,063	78,543
Marketing & travel	18,959	221,347
Rent	601,920	225,750
General and administrative expense	11,248	38,064
Total operating expense	1,041,610	1,100,880
Loss from operations	(1,041,610)	(1,100,880)
Other income (expense)
Loss on debt settlement	(27,927)	0
Gain on extinguishment of debt	2,406	0
Foreign currency transaction loss	(14,039)	(24)
Change in fair value of derivative liability	(1,380,545)	(117,457)
Note origination fees	(120,530)	(163,704)
Interest expense	(30,526)	(185,814)
Amortization of debt discount	(132,793)	(147,745)
Other expense	0	(1,752)
Total other expense	(1,703,954)	(616,496)
Net loss	(2,745,564)	(1,717,376)
Deemed dividend from down round	(16,363,600)	0
Net loss attributable to common stockholders	(19,109,164)	(1,717,376)
Foreign currency translation adjustment	0	1,496
Comprehensive loss	$ (19,109,164)	$ (1,715,880)
Net loss per common share, basic and diluted	$ (0.17)	$ (0.05)
Weighted average number of common shares outstanding, basic and diluted	112,736,939	36,775,660

STATEMENTS OF CHANGES IN STOCKH

STATEMENTS OF CHANGES IN STOCKHOLDERS (DEFICIT) EQUITY - USD ($)	Total	Common Stock	Additional Paid-in Capital	Stock Subscription Receivable	Accumulated Deficit	Accumulated Other Comprehensive Loss
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)
Common stock issued for cash, shares		16,977,286
Common stock issued for cash, amount	323,643	$ 16,977	295,166	11,500	0	0
Common stock issued for debt inducement, shares		175,000
Common stock issued for debt inducement, amount	131,250	$ 175	131,075	0	0	0
Common stock issued for debt conversion, shares		140,000
Common stock issued for debt conversion, amount	4,900	$ 140	4,760	0	0	0
Finance charges on note	112,488	0	112,488	0	0	0
Deemed dividend of warrants	0	0	30,938	0	(30,938)	0
Extinguishment of derivative upon debt conversion	23,450	0	23,450		0	0
Comprehensive gain (loss)	1,496	0	0	0	0	1,496
Net loss	(1,717,376)	$ 0	0	0	(1,717,376)	0
Balance, shares at Sep. 30, 2019		41,093,618
Balance, amount at Sep. 30, 2019	(1,196,577)	$ 41,093	870,515	0	(2,102,824)	(5,361)
Common stock issued for cash, shares		2,000,000
Common stock issued for cash, amount	40,000	$ 2,000	38,000	0	0	0
Comprehensive gain (loss)	11,152	0	0	0	5,791	5,361
Net loss	(2,745,564)	$ 0	0	0	(2,745,564)	0
Common stock issued for convertible debt conversion, shares		257,736,366
Common stock issued for convertible debt conversion, amount	405,849	$ 257,736	148,113	0	0	0
Common stock issued for note conversion, shares		800,000
Common stock issued for note conversion, amount	100,000	$ 800	99,200	0	0	0
Common stock return to treasury, shares		(10,000,000)
Common stock return to treasury, amount	0	$ (10,000)	10,000	0	0	0
Deemed dividend	0	0	16,363,600	0	(16,363,600)	0
Loss on stock value at conversion	(51,784)		(51,784)	0	0	0
Common stock subscribed but not issued	40,000			40,000
Effect on APIC upon conversion of debt	1,677,300	$ 0	1,677,300	0	0	0
Balance, shares at Sep. 30, 2020		291,629,984
Balance, amount at Sep. 30, 2020	$ (1,719,624)	$ 291,629	$ 19,154,944	$ 40,000	$ (21,206,197)	$ 0

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Cash flows from operating activities:
Net loss	$ (2,745,564)	$ (1,717,376)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of debt discount	132,793	147,745
Financing costs	120,530	325,627
Change in fair value of derivative liability	1,380,545	117,457
Right to use lease, related party	308,694	0
Loss on debt settlement	27,927	0
Gain on extinguishment of debt	(2,406)	0
Changes in operating assets and liabilities:
Increase Decrease in bank overdraft	0	182
Operating lease liability, related party	(308,525)	0
Prepaid	0	33,333
Accounts payable and accrued expense	615,045	286,903
Accounts payable - related party	330,412	121,425
Net cash used in operating activities	(140,549)	(683,639)
Cash flows from Investing activities
Net cash used in investing activities	0	0
Cash flows from financing activities:
Bank overdraft	(115)	0
Proceeds from sale of common stock	40,000	323,643
Proceeds from convertible notes	89,000	229,000
Proceeds from notes payable	33,125	100,000
Proceeds from related parties	0	15,911
Payments to related parties	(35,500)	0
Net cash provided by financing activities	126,510	668,554
Effects of exchange rate on cash	14,039	11,627
Net decrease in cash	0	(3,458)
Cash - beginning of year	0	3,458
Cash - end of year	0	0
SUPPLEMENT DISCLOSURES OF CASH FLOW INFORMATION:
Interest paid	0	0
Income taxes paid	$ 0	$ 0
Non Cash Investing and Financing Activities
Transfer out of derivative liability upon conversion of debt	1,366,499
Common stock issued for convertible debt	$ 405,849	$ 4,900
Common stock issued for notes payable	100,000	0
Deemed dividend from down round	16,363,600	0
Right to use asset upon adoption of ASC 842	$ 4,104,984	$ 0

NATURE OF BUSINESS

NATURE OF BUSINESS	12 Months Ended
	Sep. 30, 2020
NATURE OF BUSINESS
NOTE 1 - NATURE OF BUSINESS	BARREL ENERGY INC. is a Nevada corporation, incorporated January 17, 2014, which was engaged historically in the oil and gas sector of the energy industry. In January 2019, the Company terminated the oil and gas agreement. The Company entered into an agreement in the lithium exploration business but terminated the contract. The Company has leased land in central California to grow hemp for extracting CBD and the use of fiber in clothing and other materials. 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. The occurrence of an uncontrollable event such as the COVID-19 pandemic may negatively affect our operations. A pandemic typically results in social distancing, travel bans, and quarantine. This may limit access to our, suppliers, management, support staff and professional advisors. Although the Company’s operations are virtual, we depend on numerous third-party consultants and contract suppliers so we cannot measure the impact on our operations or financial condition at this point in time.

ACCOUNTING POLICIES

ACCOUNTING POLICIES	12 Months Ended
	Sep. 30, 2020
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. 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 ASC-830-Foreign Currency Matters ” In June, 2014, the Company issued a note to one individual in Canadian dollars. During the year ended September 30, 2019 the note was converted to US dollars plus conversion of debt to stock resulted in a foreign currency translation adjustment of $1,496. 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, fair value of derivative liability, deemed dividend down round, the valuation of right to use asset and lease liability and valuation allowance for deferred tax assets.. 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 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 September 30, 2020 the potential shares at conversion outstanding was 69,518,520 consisting of conversion of debt to common stock from derivative calculation of approximately 67,916,234 and conversion warrants to common stock of 1,602,286 compared to a total of 25,155,126 for the year ended September 30, 2019. 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. Gain (Loss) on Modification/Extinguishment of Debt In accordance with ASC 470, a modification or an exchange of debt instruments that adds or eliminates a conversion option that was substantive at the date of the modification or exchange is considered a substantive change and is measured and accounted for as extinguishment of the original instrument along with the recognition of a gain or loss. Additionally, under ASC 470, a substantive modification of a debt instrument is deemed to have been accomplished with debt instruments that are substantially different if the present value of the cash flows under the terms of the new debt instrument is at least 10 percent different from the present value of the remaining cash flows under the terms of the original instrument. A substantive modification is accounted for as an extinguishment of the original instrument along with the recognition of a gain or loss. Recent Accounting Pronouncements In February 2016, the Financial Accounting Standards Board (“FASB”) issued ASU 2016-02 Leases which requires an entity to recognize assets and liabilities arising from a lease for both financing and operating leases with terms greater than 12 months. In July 2018, the FASB issued ASU 2018-10 Leases, Codification Improvements and ASU 2018-11 Leases, Targeted Improvements, to provide additional guidance for the adoption of ASU 2016-02. ASU 2018-10 clarifies certain provisions and corrects unintended applications of the guidance such as the application of implicit rate, lessee reassessment of lease classification, and certain transition adjustments that should be recognized to earnings rather than to stockholders’ (deficit) equity. ASU 2018-11 provides an alternative transition method and practical expedient for separating contract components for the adoption of ASU 2016-02. ASU 2016-02, ASU 2018-10, ASU 2018-11, (collectively, “Topic 842”) are effective for fiscal years beginning after December 15, 2018, with early adoption permitted. In December 2019, the Company adopted Topic 842 and made the following elections: · The Company did not elect the hindsight practical expedient, for all leases. · The Company elected the package of practical expedients to not reassess prior conclusions related to contracts containing leases, lease classification and initial direct costs for all leases. · In March 2018, the FASB approved an optional transition method that allows companies to use the effective date as the date of initial application on transition. The Company elected this transition method, and as a result, will not adjust its comparative period financial information or make the newly required lease disclosures for periods before the effective date. · The Company elected to not separate lease and non-lease components, for all leases. On October 1, 2019, the Company recorded a Right of Use Asset of $4,104,985, a corresponding Lease Liability of $4,330,735 in accordance with Topic 842. The FASB recently issued ASU 2020-06, Debt – Debt with Conversion and Other Options (Subtopic 470- 20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity, to reduce complexity in applying GAAP to certain financial instruments with characteristics of liabilities and equity. The guidance in ASU 2020-06 simplifies the accounting for convertible debt instruments and convertible preferred stock by removing the existing guidance in ASC 470-20, Debt: Debt with Conversion and Other Options, that requires entities to account for beneficial conversion features and cash conversion features in equity, separately from the host convertible debt or preferred stock. The guidance in ASC 470-20 applies to convertible instruments for which the embedded conversion features are not required to be bifurcated from the host contract and accounted for as derivatives. These amendments are expected to result in more freestanding financial instruments qualifying for equity classification (and, therefore, not accounted for as derivatives), as well as fewer embedded features requiring separate accounting from the host contract. The amendments in ASU 2020-06 further revise the guidance in ASC 260, Earnings Per Share, to require entities to calculate diluted earnings per share (EPS) for convertible instruments by using the if-converted method. In addition, entities must presume share settlement for purposes of calculating diluted EPS when an instrument may be settled in cash or shares. The amendments in ASU 2020-06 are effective for public entities for fiscal years beginning after December 15, 2021 with early adoption permitted (for “emerging growth company” beginning after December 15, 2023). The Company will be evaluating the impact this standard will have on the Company’s financial statements. Derivative Instruments Derivative financial instruments are recorded in the accompanying balance sheets at fair value in accordance with ASC 815. When the Company enters into a financial instrument such as a debt or equity agreement (the “host contract”), the Company assesses whether the economic characteristics of any embedded features are clearly and closely related to the primary economic characteristics of the remainder of the host contract. When it is determined that (i) an embedded feature possesses economic characteristics that are not clearly and closely related to the primary economic characteristics of the host contract, and (ii) a separate, stand-alone instrument with the same terms would meet the definition of a financial derivative instrument, then the embedded feature is bifurcated from the host contract and accounted for as a derivative instrument. The estimated fair value of the derivative feature is recorded in the accompanying balance sheets separately from the carrying value of the host contract. Subsequent changes in the estimated fair value of derivatives are recorded as a gain or loss in the Company’s statements of operations. 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. Deemed Dividend The Company issues instruments which contain a provision for the change in conversion price should a new instrument issued hold a conversion price lower than the conversion price of the instrument issued earlier. The provision lowers the conversion price to the new instrument triggering the down round feature and creates a deemed dividend. The deemed dividend is added to the net income or loss for the period and used in calculating the earnings per share for the period.

GOING CONCERN

GOING CONCERN	12 Months Ended
	Sep. 30, 2020
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, has an accumulated deficit of $21,206,197 and negative working capital (excess of current liabilities over current assets) of $1,762,299. 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 for at least one year from the issuance of these financial statements. 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. There can be no assurance however that the Company will be able to raise additional capital when needed, or at terms deemed acceptable, if at all. 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, 2020
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, 2020 or 2019 The Company’s deferred tax assets consisted of the following as of September 30, 2020, and 2019 2020 2019 Net tax loss carry forward $ 693,864 $ 435,096 Less: Valuation allowance (693,864 ) (435,096 ) Net deferred tax asset $ -- $ -- The Company had a net loss of $2,745,564 for the year ended September 30, 2020 and $1,717,376 for the year ended September 30, 2019. As of September 30, 2020 the Company’s net tax loss carry forward was $3,304,112 will begin to expire in the year 2040. 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, 2020 and 2019 is as follows: 2020 2019 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.

COMMON STOCK

COMMON STOCK	12 Months Ended
	Sep. 30, 2020
COMMON STOCK
NOTE 5 - COMMON STOCK	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. During the year ended September 30, 2019 the Company issued 175,000 shares of common stock for debt inducement 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. During the year ended September 30, 2020 the Company issued 800,000 shares of common stock with a value of $100,000 for note conversion. During the year ended September 30, 2020 the Company issued 2,000,000 shares of common stock with a value of $40,000 for cash. During the year ended September 30, 2020 the Company issued 257,736,366 shares of common stock with a value of $405,849 for the conversion of convertible debt. The conversion created an increase to paid in capital of $1,677.300 offset by reduction in derivative liability. The Company further determined the difference between the value of the issuance at date of issuance and the conversion price of the shares which increased the paid in capital by $2,406 with offset to debt extinguishment and interest. During the year ended September 30, 2020 the Company issued 10,000,000 shares of common stock with a value of $40,000 for the inducement to extend a note payable. The shares have not been issued as of September 30, 2020 and are carried as a stock not issued. During the year ended September 30, 2020 10,000,000 shares were returned by a related party to Treasury at par value. 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, 2020
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 exercisable into one share of common stock for each warrant with an exercise price of $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 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 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 1,125,000 warrants provided a provision that adjusted the conversion price if any other convertible instrument provides for a lower conversion price. As the Company agreed to the conversion price on a convertible note at $0.00275 during the quarter ended December 31, 2019, the warrants became eligible for that conversion price and triggered a down round and deemed dividend of $16,363,600. 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 -- Granted -- -- -- -- Expired (477,286) -- -- -- Exercised -- -- -- -- Outstanding at September 30, 2020 1,125,000 $ 0.20 4.62 $ --

NOTES PAYABLE

NOTES PAYABLE	12 Months Ended
	Sep. 30, 2020
NOTES PAYABLE
NOTE 7 - 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. The Company has calculated an imputed interest of $5,000 as of September 30, 2019. During the quarter ended December 31, 2019 the Company issued 800,000 shares of common stock with a value of $100,000 for the payment of the note and implied interest. The transaction resulted in a loss on settlement of debt of $25,600. During the year ended September 30, 2020 the Company issued three notes totaling $33,125. The notes all mature in two years from date of issuance with one note for $10,000 bearing 20% interest and the balance of the note bearing 10% interest per annum.

DERIVATIVE LIABILITIES

DERIVATIVE LIABILITIES	12 Months Ended
	Sep. 30, 2020
DERIVATIVE LIABILITIES
NOTE 8 - 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 annum. 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 annum. 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 $9,463 as of September 30, 2020 and $200,926 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 annum. 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 $78,302 as of September 30, 2020 and $176,631 as of September 30, 2019. The Company used the Black Scholes model to estimate the fair value of the notes for the year ended September 30, 2020, using the following key inputs: market price of the Company’s common stock $0.0028 per share, volatility of 351.00% and discount rate of 1.80%. 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, 2020 and September 30, 2019: Level 1 Level 2 Level 3 Total As of September 30, 2019: Assets None $ - $ - $ - $ - Liabilities Derivative liability $ - $ - $ 434,999 $ 434,999 As of September 30, 2020: Assets None $ - $ - $ - $ - Liabilities Derivative liability $ - $ - $ 94,275 $ 94,275 The following table summarizes the change in the fair value of the derivative liability during the year ended September 30, 2020 and 2019.: Fair value as of September 30, 2018 $ -- Additions 462,119 Debt discount charged to derivatives 106,300 Financing costs charged to derivatives 15,965 Change in fair value (117,457 ) Fair value as of September 30, 2019 434,999 Loss on debt at conversion (43,969 ) Transfer out upon conversion of debt (1,677,300 ) Change in fair value 1,380,545 Fair value as of September 30, 2020 $ 94,275 Fluctuations in the Company’s stock price are a primary driver for the changes in the derivative valuations during each reporting period. As the stock price increases for each of the related derivative instruments, the value to the holder of the instrument generally increases, therefore increasing the liability on the Company’s balance sheet. Additionally, stock price volatility is one of the significant unobservable inputs used in the fair value measurement of each of the Company’s derivative instruments. The simulated fair value of these liabilities is sensitive to changes in the Company’s expected volatility. Increases in expected volatility would generally result in higher fair value measurement. A 10% change in pricing inputs and changes in volatilities and correlation factors would not result in a material change in our Level 3 fair value.

CONVERTIBLE NOTE

CONVERTIBLE NOTE	12 Months Ended
	Sep. 30, 2020
CONVERTIBLE NOTE
NOTE 9 - 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, as, in part or whole, until the date of maturity into common stock of the Company at CAD $0.00275 per share. 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 stating the note in US dollars with an agreed principal balance of $82,496 maturing on December 31, 2018. As of April 1, 2020 the note was further amended extending the closing date to December 31, 2021, interest increased as of April 1, 2020 to 18% per annum, the note’s principal increased by $30,000 and the note holder receiving 10,000,000 shares of the Company’s common stock with a value of $40,000. As of September 30, 2020, the convertible debt outstanding was USD $19,065 plus accrued interest of USD $29,538 for a total liability of USD $48,603. 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 annum. 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 annum. 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 $9,972 has been accrued as of September 30, 2020. The warrants are exercisable 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 exercised by the holder as a cashless warrant in lieu of a cash warrant. As of September 30, 2020 and 2019 the outstanding balance was $9,972 and $100,000 respectively. As of September 30, 2020 the note is in default and no litigation pending. (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 annum. 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 warrants are exercisable 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. As of September 30, 2020 and 2019 , the outstanding balances were $90,307 and $125,000, respectively. (See Note 6: Warrants) On June 26, 2020, the Company issued a convertible note to Harp Sangha for $21,500 which matures one year from date of issuance. The note bears interest of 8% per annum and is convertible into common stock of the Company at $0.10 per share. The note has accrued interest of $448 as of September 30, 2020. On July 17, 2020 the Company issued a convertible note to Harp Sangha, Chairman and CFO of the Company for $25,000 which matures one year from date of issuance. The note bears interest of 8% per annum and is convertible into common stock of the Company at $0.10 per share. As of September 30, 2020 the outstanding balances included principal of $25,000 plus interest of $411. On August 11, 2020 the Company issued a convertible note to Harp Sangha, Chairman and CFO of the Company for $45,000 which matures one year from date of issuance. The note bears interest of 8% per annum and is convertible into common stock of the Company at $0.10 per share. As of September 30, 2020 the outstanding balances included principal of $45,000 plus interest of $493. As of September 30, 2020 the Company calculated the derivative liability of $94,275 using a closing price of $0.0028 volatility of 351%, conversion prices of $0.0015 to $0.0017 dividend of 0.00 and discount rate of 1.8% and expensed $132,793 in debt discount. (See Note 8 Derivative) During the year ended September 30, 2020 the Company issued 257,736,366 shares of common stock with a value of $405,849 for the reduction of convertible notes. The Company further determined the difference between the value of the issuance at date of issuance and the conversion price of the shares. As of September 30, 2020 the Company has $226,314, net of unamortized debt discount, convertible notes outstanding compared to $175,494 net of $132,793 of unamortized debt discount. The Company amortized $132,793 of debt discount and $147,745 for the years ended September 30, 2020 and 2019, respectively.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Sep. 30, 2020
RELATED PARTY TRANSACTIONS
NOTE 10 - RELATED PARTY TRANSACTIONS	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. On June 24, 2020 Harpreet Sangha returned the 10,000,000 shares to the Company. During the year ended September 30, 2019, the Company signed a land lease agreement for the production of hemp. The lease is a 10 year lease with annual payments of $602,000 and was modified for the initial payments of $301,000 each in May and June 2020. A director of the Company is related to the owner of the land leased. (See Note 12: Operating Lease) On June 26, 2020, the Company issued a convertible note to Harp Sangha for $21,500 which matures one year from date of issuance. The note bears interest of 8% per annum and is convertible into common stock of the Company at $0.10 per share. The note has accrued interest of $448 as of September 30, 2020. On July 17, 2020 the Company issued a convertible note to Harp Sangha, Chairman and CFO of the Company for $25,000 which matures one year from date of issuance. The note bears interest of 8% per annum and is convertible into common stock of the Company at $0.10 per share. As of September 30, 2020 the outstanding balances included principal of $25,000 plus interest of $411. On August 11, 2020 the Company issued a convertible note to Harp Sangha, Chairman and CFO of the Company for $45,000 which matures one year from date of issuance. The note bears interest of 8% per annum and is convertible into common stock of the Company at $0.10 per share. As of September 30, 2020 the outstanding balances included principal of $45,000 plus interest of $493. During the year ended September 30, 2020 the Company accrued $332,400 and paid $51,600 in consulting fees for three officers. As of September 30, 2020, the total accrual of $451,837 is due the related parties.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Sep. 30, 2020
COMMITMENTS AND CONTINGENCIES
NOTE 11 - 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.

OPERATING LEASE

OPERATING LEASE	12 Months Ended
	Sep. 30, 2020
OPERATING LEASE
NOTE 12 - OPERATING LEASE	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. As of September 30, 2020 the Company has accrued $602,000 of unpaid lease payments as accounts payable. The lease terminates in May 2029. As of September 30, 2020 the Company recorded a right of use asset of $3,796,290 and operating lease liability of $4,022,210 with a lease expense for the year of $601,920, respectively. The yearly rental obligations including the lease agreements are as follows: Fiscal Year ended September 30, 2021 $ 602,000 2022 $ 602,000 2023 $ 602,000 2024 $ 602,000 2025 and years thereafter $ 3,010,000 Total lease payments $ 5,418,000 Less present value discount $ (1,395,790 ) $ 4,022,210 Less operating lease short term $ (301,720 ) Operating lease liability, long term $ 3,720,490 As noted in the recent accounting pronouncements the Company adapted ASC 842 on October 1, 2019 using the modified retrospective approach and has elected the practical expedient package by allowing for historical lease classification for this lease as the date of transition. The present value calculation discount rate used is the rate of 7% at which the Company can borrow funds.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Sep. 30, 2020
SUBSEQUENT EVENTS
NOTE 13 - SUBSEQUENT EVENTS	On December 23, 2020, the Company issued a convertible note to EROP Capital for $25,000 which matures one year from date of issuance. The note bears interest of 8% per annum and is convertible into common stock of the Company at $0.10 per share or 70% of the lowest trade five days prior to conversion. On December 31, 2020, the Company issued a convertible note to Harp Sangha for $30,000 which matures one year from date of issuance. The note bears interest of 8% per annum and is convertible into common stock of the Company at $0.10 per share. On February 5, 2021, the Company issued a convertible note to EROP Capital for $115,000 which matures one year from date of issuance. The note bears interest of 8% per annum and is convertible into common stock of the Company at $0.10 per share or 70% of the lowest trade five days prior to conversion. On February 9, 2021, the Company entered into a Memorandum of Understanding with Rosh Energy Technology Pvt, Inc. Under the terms of the agreement the Company will provide the capital for the manufacturing of lithium batteries in India. On February 10, 2021, the Company issued a convertible note to Harp Sangha for $354,500 which matures one year from date of issuance. The note bears interest of 8% per annum and is convertible into common stock of the Company at $0.10 per share. On February 17, 2021, the Company issued a convertible note to EROP Capital for $300,000 which matures one year from date of issuance. The note bears interest of 8% per annum and is convertible into common stock of the Company at $0.10 per share. On February 22, 2021, the Company entered into a Stock Purchase and Sale Agreement (“SPA”) with Flote App, Inc. (“Flote”) of Las Vegas, Nevada. Under the SPA, the Company has agreed to purchase a 25% equity interest in Flote based on a Company valuation of $10,000,000 and, subsequently, a 20% equity interest in Flote based on a Flote valuation of $30,000,000 (for a cumulative total of 45% equity interest after transaction). The investment is to be made in two tranches, with an initial closing to take place on or before April 30, 2021 and the second tranche closing to take place on or before December 31, 2021. Closing is subject to a number of customary conditions including the accuracy of representations and warranties contained in the Agreement. Flote is in the business of designing advanced social media, virtual reality and token platforms Flote are the creators of a new Social Network system built on respect for the user’s personal data, privacy and pocketbook. The Flote platform fully delivers on the internet’s promise of a wholly connected community without censorship, murky guidelines, or infringement. The platform provides a valuable marketspace with multi-currency wallets and more ways for content providers and creators to monetize their goods and services, even including their content from third-party social applications. Flote and Barrel are presently mapping out a methodology that is able to tokenize Lithium Resources in various stages of development and production. On March 3, 2021, the Company issued a convertible note to Harp Sangha for $250,000 which matures one year from date of issuance. The note bears interest of 8% per annum and is convertible into common stock of the Company at $0.10 per share. On March 3, 2021, the Company issued a convertible note to Harp Sangha for $50,000 which matures one year from date of issuance. The note bears interest of 8% per annum and is convertible into common stock of the Company at $0.10 per share. On March 4, 2021, the Company signed a memorandum of Understanding with American Lithium Minerals, Inc. Under the terms of the agreement, AMLM will assist in the development of lithium battery technology in the US and India including the manufacturing, assembly, distribution and recycling of Lithium batteries. On March 12, 2021, the Company entered into an agreement with Crown Bridge Partners, LLC whereby the remaining balance of the note dated November 12, 2018 and any remaining warrants of 28,800 issued to Crown Bridge are extinguished. In addition Crown Bridge will instruct the Company transfer agent to cancel 8,330,420 shares held by Crown Bridge by March 17, 2021, On March 12, 2021, the Company entered into an agreement with First Fire Global Opportunities Fund, LLC whereby the remaining balance of the note dated May 28, 2019 with principal of $125,000 and a remaining warrants of 625,000 issued to First Fire are extinguished. The Company issued 2,000,000 shares with a value of $145,000 for final settlement and payment of all principal, interest and penalties, plus the cancellation of any reserve shares held by First Fire with the Company’s Transfer Agent. During the period from February 2, 2021 to March 31, 2021 the Company issued 24,520,420 shares of common stock to three convertible debt holders for the conversion of debt. On March 29, 2021, the Company issued a convertible note to EROP Capital for $25,000 which matures one year from date of issuance. The note bears interest of 8% per annum and is convertible into common stock of the Company at $0.01 per share or 70% of the lowest trade five days prior to conversion. On April 1 2021, the Company issued a convertible note to EROP Capital for $50,000 which matures one year from date of issuance. The note bears interest of 8% per annum and is convertible into common stock of the Company at $0.01 per share or 70% of the lowest trade five days prior to conversion. On May 14, 2021, the Company issued a convertible note to Harp Sangha for $40,000 which matures one year from date of issuance. The note bears interest of 8% per annum and is convertible into common stock of the Company at $0.10 per share. On June 30, 2021 the Company issued a convertible note to EROP Capital for $50,000 which matures one year from date of issuance. The note bears interest of 8% per annum and is convertible into common stock of the Company at $0.01 per share or 70% of the lowest trade five days prior to conversion. On July 12, 2021, the Company issued a convertible note to EROP Capital for $50,000 which matures one year from date of issuance. The note bears interest of 8% per annum and is convertible into common stock of the Company at $0.01 per share or 70% of the lowest trade five days prior to conversion. On July 28, 2021, the Company issued a convertible note to EROP Capital for $50,000 which matures one year from date of issuance. The note bears interest of 8% per annum and is convertible into common stock of the Company at $0.01 per share or 70% of the lowest trade five days prior to conversion. On August 2, 2021, the Company issued 9,400,000 shares of common stock for the conversion of debt of $9,000 and accrued interest of $16,850 for a total value of $25,850. On September 2, 2021, the Company issued a convertible note to EROP Capital for $50,000 which matures one year from date of issuance. The note bears interest of 8% per annum and is convertible into common stock of the Company at $0.01 per share or 70% of the lowest trade five days prior to conversion. On December 21, 2021, the Company issued a convertible note to Harp Sangha for $50,000 which matures one year from date of issuance. The note bears interest of 8% per annum and is convertible into common stock of the Company at $0.10 per share.

ACCOUNTING POLICIES (Policies)

ACCOUNTING POLICIES (Policies)	12 Months Ended
	Sep. 30, 2020
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.
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 ASC-830-Foreign Currency Matters ” In June, 2014, the Company issued a note to one individual in Canadian dollars. During the year ended September 30, 2019 the note was converted to US dollars plus conversion of debt to stock resulted in a foreign currency translation adjustment of $1,496.
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, fair value of derivative liability, deemed dividend down round, the valuation of right to use asset and lease liability and valuation allowance for deferred tax assets.. 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 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 September 30, 2020 the potential shares at conversion outstanding was 69,518,520 consisting of conversion of debt to common stock from derivative calculation of approximately 67,916,234 and conversion warrants to common stock of 1,602,286 compared to a total of 25,155,126 for the year ended September 30, 2019.
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.
Gain (Loss) on Modification/Extinguishment of Debt	In accordance with ASC 470, a modification or an exchange of debt instruments that adds or eliminates a conversion option that was substantive at the date of the modification or exchange is considered a substantive change and is measured and accounted for as extinguishment of the original instrument along with the recognition of a gain or loss. Additionally, under ASC 470, a substantive modification of a debt instrument is deemed to have been accomplished with debt instruments that are substantially different if the present value of the cash flows under the terms of the new debt instrument is at least 10 percent different from the present value of the remaining cash flows under the terms of the original instrument. A substantive modification is accounted for as an extinguishment of the original instrument along with the recognition of a gain or loss.
Recent Accounting Pronouncements	In February 2016, the Financial Accounting Standards Board (“FASB”) issued ASU 2016-02 Leases which requires an entity to recognize assets and liabilities arising from a lease for both financing and operating leases with terms greater than 12 months. In July 2018, the FASB issued ASU 2018-10 Leases, Codification Improvements and ASU 2018-11 Leases, Targeted Improvements, to provide additional guidance for the adoption of ASU 2016-02. ASU 2018-10 clarifies certain provisions and corrects unintended applications of the guidance such as the application of implicit rate, lessee reassessment of lease classification, and certain transition adjustments that should be recognized to earnings rather than to stockholders’ (deficit) equity. ASU 2018-11 provides an alternative transition method and practical expedient for separating contract components for the adoption of ASU 2016-02. ASU 2016-02, ASU 2018-10, ASU 2018-11, (collectively, “Topic 842”) are effective for fiscal years beginning after December 15, 2018, with early adoption permitted. In December 2019, the Company adopted Topic 842 and made the following elections: · The Company did not elect the hindsight practical expedient, for all leases. · The Company elected the package of practical expedients to not reassess prior conclusions related to contracts containing leases, lease classification and initial direct costs for all leases. · In March 2018, the FASB approved an optional transition method that allows companies to use the effective date as the date of initial application on transition. The Company elected this transition method, and as a result, will not adjust its comparative period financial information or make the newly required lease disclosures for periods before the effective date. · The Company elected to not separate lease and non-lease components, for all leases. On October 1, 2019, the Company recorded a Right of Use Asset of $4,104,985, a corresponding Lease Liability of $4,330,735 in accordance with Topic 842. The FASB recently issued ASU 2020-06, Debt – Debt with Conversion and Other Options (Subtopic 470- 20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity, to reduce complexity in applying GAAP to certain financial instruments with characteristics of liabilities and equity. The guidance in ASU 2020-06 simplifies the accounting for convertible debt instruments and convertible preferred stock by removing the existing guidance in ASC 470-20, Debt: Debt with Conversion and Other Options, that requires entities to account for beneficial conversion features and cash conversion features in equity, separately from the host convertible debt or preferred stock. The guidance in ASC 470-20 applies to convertible instruments for which the embedded conversion features are not required to be bifurcated from the host contract and accounted for as derivatives. These amendments are expected to result in more freestanding financial instruments qualifying for equity classification (and, therefore, not accounted for as derivatives), as well as fewer embedded features requiring separate accounting from the host contract. The amendments in ASU 2020-06 further revise the guidance in ASC 260, Earnings Per Share, to require entities to calculate diluted earnings per share (EPS) for convertible instruments by using the if-converted method. In addition, entities must presume share settlement for purposes of calculating diluted EPS when an instrument may be settled in cash or shares. The amendments in ASU 2020-06 are effective for public entities for fiscal years beginning after December 15, 2021 with early adoption permitted (for “emerging growth company” beginning after December 15, 2023). The Company will be evaluating the impact this standard will have on the Company’s financial statements.
Derivative Instruments	Derivative financial instruments are recorded in the accompanying balance sheets at fair value in accordance with ASC 815. When the Company enters into a financial instrument such as a debt or equity agreement (the “host contract”), the Company assesses whether the economic characteristics of any embedded features are clearly and closely related to the primary economic characteristics of the remainder of the host contract. When it is determined that (i) an embedded feature possesses economic characteristics that are not clearly and closely related to the primary economic characteristics of the host contract, and (ii) a separate, stand-alone instrument with the same terms would meet the definition of a financial derivative instrument, then the embedded feature is bifurcated from the host contract and accounted for as a derivative instrument. The estimated fair value of the derivative feature is recorded in the accompanying balance sheets separately from the carrying value of the host contract. Subsequent changes in the estimated fair value of derivatives are recorded as a gain or loss in the Company’s statements of operations.
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. financial instrument’s categorization within the A valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement.
Deemed Dividend	Company issues instruments which contain a provision The for the change in conversion price should a new instrument issued hold a conversion price lower than the conversion price of the instrument issued earlier. The provision lowers the conversion price to the new instrument triggering the down round feature and creates a deemed dividend. The deemed dividend is added to the net income or loss for the period and used in calculating the earnings per share for the period.

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Sep. 30, 2020
INCOME TAXES
Schedule of deferred tax assets	2020 2019 Net tax loss carry forward $ 693,864 $ 435,096 Less: Valuation allowance (693,864 ) (435,096 ) Net deferred tax asset $ -- $ --
Schedule of Reconcilation income Taxes	2020 2019 U.S. federal statutory rate 21 % 21 % Net operating loss (21 )% (21 )% Effective tax rate -- % -- %

WARRANTS (Tables)

WARRANTS (Tables)	12 Months Ended
	Sep. 30, 2020
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 -- Granted -- -- -- -- Expired (477,286) -- -- -- Exercised -- -- -- -- Outstanding at September 30, 2020 1,125,000 $ 0.20 4.62 $ --

DERIVATIVE LIABILITIES (Tables)

DERIVATIVE LIABILITIES (Tables)	12 Months Ended
	Sep. 30, 2020
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, 2019: Assets None $ - $ - $ - $ - Liabilities Derivative liability $ - $ - $ 434,999 $ 434,999 As of September 30, 2020: Assets None $ - $ - $ - $ - Liabilities Derivative liability $ - $ - $ 94,275 $ 94,275
Schedule of derivative liabilities at fair value	Fair value as of September 30, 2018 $ -- Additions 462,119 Debt discount charged to derivatives 106,300 Financing costs charged to derivatives 15,965 Change in fair value (117,457 ) Fair value as of September 30, 2019 434,999 Loss on debt at conversion (43,969 ) Transfer out upon conversion of debt (1,677,300 ) Change in fair value 1,380,545 Fair value as of September 30, 2020 $ 94,275

OPERATING LEASE (Tables)

OPERATING LEASE (Tables)	12 Months Ended
	Sep. 30, 2020
OPERATING LEASE
Schedule of Rental Obligation Of Lease	Fiscal Year ended September 30, 2021 $ 602,000 2022 $ 602,000 2023 $ 602,000 2024 $ 602,000 2025 and years thereafter $ 3,010,000 Total lease payments $ 5,418,000 Less present value discount $ (1,395,790 ) $ 4,022,210 Less operating lease short term $ (301,720 ) Operating lease liability, long term $ 3,720,490

NATURE OF BUSINESS (Details Nar

NATURE OF BUSINESS (Details Narrative) - shares	Sep. 30, 2020	Sep. 30, 2019	Apr. 11, 2019
Common stock, shares authorized	450,000,000	450,000,000
Minimum [Member]
Common stock, shares authorized			450,000,000
Maximum [Member]
Common stock, shares authorized			75,000,000

ACCOUNTING POLICIES (Details Na

ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Foreign currency translation adjustment	$ 0	$ 1,496
Antidilutive effect of common stock excluded from the computation of EPS	69,518,520	25,155,126
Conversion of debt to common stock	67,916,234
Conversion of warrants to common stock		1,602,286
Right of Use Asset	$ 3,796,290
Lease Liability		$ 602,000
On October 1, 2019 [Member]
Right of Use Asset	4,104,985
Lease Liability	$ 4,330,735

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	Sep. 30, 2020	Sep. 30, 2019
GOING CONCERN
Accumulated deficit	$ (21,206,197)	$ (2,102,824)
Working capital deficit	$ (1,762,299)

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	Sep. 30, 2020	Sep. 30, 2019
INCOME TAXES
Net tax loss carry forward	$ 693,864	$ 435,096
Less: Valuation allowance	(693,864)	(435,096)
Net deferred tax asset	$ 0	$ 0

INCOME TAXES (Details 1)

INCOME TAXES (Details 1)	12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
INCOME TAXES
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, 2020	Sep. 30, 2019
INCOME TAXES
Net loss	$ (2,745,564)	$ (1,717,376)
Net tax loss carry forward	$ 3,304,112
Net tax loss carry forward expiration year	year 2040

COMMON STOCK (Details Narrative

COMMON STOCK (Details Narrative) - USD ($)	Nov. 13, 2018	Sep. 30, 2020	Sep. 30, 2019
Debt conversion, converted shares		257,736,366	140,000
Debt conversion, converted amount		$ 405,849	$ 4,900
Common stock shares issued for debt inducement, Shares		800,000	175,000
Reduction in derivative liability		$ 1,677,300
Common stock value issued for debt inducement, Amount		$ 100,000	$ 131,250
Common stock shares issued for cash, Shares		2,000,000
Common stock shares issued for cash, Amount		$ 40,000
Gain on extinguishment of debt		$ 2,406	0
Common stock shares issued for inducement to extend note payable, shares		10,000,000
Common stock shares issued for inducement to extend note payable, amount		$ 40,000
Common stock shares return to treasury		10,000,000
Common stock value issued		$ 40,000	$ 323,643
Equity Purchase Agreement [Member]
Stock issued during period	175,000
Common stock per shares	$ 0.75
Common stock value issued	$ 131,250
Equity Purchase Agreement [Member] | Crown Bridge Partners [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

WARRANTS (Details)

WARRANTS (Details) - Warrants [Member] - USD ($)	12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Outstanding, beginning	1,602,286
Granted		1,602,286
Expired	(477,286)
Exercised
Outstanding, ending	$ 1,125,000	$ 1,602,286
Weighted Average Exercise Price, beginning balance	$ 0.29	$ 0
Weighted Average Exercise Price, granted	0	0.29
Weighted Average Exercise Price, ending balance	$ 0.20	$ 0.29
Weighted Average Remaining Contractual Life outstanding, beginning	3 years 3 months 26 days
Weighted Average Remaining Contractual Life, granted		4 years 3 months 26 days
Weighted Average Remaining Contractual Life outstanding, ending	4 years 7 months 13 days	3 years 3 months 26 days

WARRANTS (Details Narrative)

WARRANTS (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Common stock per shares		$ 0.50
Discount rate	1.80%	2.40%
Conversion price		$ 0.20
Common stock per shares	$ 0.001	$ 0.001
Debt conversion converted instrument warrants issued, Amount	$ 100,000	$ 0
Common stock shares issued	291,629,984	41,093,618
Warrants [Member]
Discount rate		2.40%
Conversion price		$ 0.50
Volatility rate		272.63%
Common stock per shares		$ 0.51
Debt conversion warrants issued, Shares		221,000
Fair value of warrants		$ 336,000
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.
Warrants outstanding		$ 134,000
Warrants [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.
Stock Options [Member] | Twenty Individuals [Member]
Common stock per shares		$ 0.50
Common stock shares issued		477,286
Convertible Debt Entities [Member]
Discount rate		2.40%
Conversion price		$ 0.20	$ 0.00275
Volatility rate		272.63%
Common stock per shares		$ 0.11
Deemed dividend			$ 16,363,600
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

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)	3 Months Ended	12 Months Ended
	Dec. 31, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 03, 2018	Nov. 15, 2018
Note issued		$ 33,125
Interest rate		10.00%
Common stock shares issued for debt inducement, Shares		800,000	175,000
Common stock value issued for debt inducement, Amount		$ 100,000	$ 131,250
Note payable		$ 0	100,000
Three Notes [Member]
Interest rate		20.00%
Note payable		$ 10,000
Non-Related Parties [Member] | Notes Payable [Member]
Advance received from non-related party			100,000	$ 35,000	$ 65,000
Imputed interest			$ 5,000
Common stock shares issued for debt inducement, Shares	800,000
Loss on settlement of debt	$ 25,600
Common stock value issued for debt inducement, Amount	$ 100,000

DERIVATIVE LIABILITIES (Details

DERIVATIVE LIABILITIES (Details) - USD ($)	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2018
None	$ 0	$ 0
Liabilities
Derivative liability	94,275	434,999	$ 0
Level 3 [Member]
None	0	0
Liabilities
Derivative liability	94,275	434,999
Level 2 [Member]
None	0	0
Liabilities
Derivative liability	0	0
Level 1 [Member]
None	0	0
Liabilities
Derivative liability	$ 0	$ 0

DERIVATIVE LIABILITIES (Detai_2

DERIVATIVE LIABILITIES (Details 1) - USD ($)	12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
DERIVATIVE LIABILITIES
Fair value, Beginning Balance	$ 434,999	$ 0
Additions		462,119
Debt discount charged to derivatives		106,300
Financing costs charged to derivatives		15,965
Change in fair value	1,380,545	(117,457)
Loss on debt at conversion	(43,969)
Transfer out upon conversion of debt	(1,677,300)
Fair Value, Ending Balance	$ 94,275	$ 434,999

DERIVATIVE LIABILITIES (Detai_3

DERIVATIVE LIABILITIES (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	May 16, 2019	May 15, 2019	Nov. 12, 2018
Share price	$ 0.0028
Volatility rate	351.00%
Discount rate	1.80%	2.40%
Fair value, derivative liability	$ 94,275	$ 434,999
Convertible note payable	226,314	$ 175,494
Auctus Funding, LLC [Member]
Share price		$ 0.0727
Volatility rate		269.66%
Discount rate		2.00%
Convertible debt	100,000			$ 100,000
Original discount	$ 3,500
Interest rate	5.00%			5.00%
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
Fair value, derivative liability	$ 9,463	$ 200,926
maturity date	Feb. 17, 2020
Debt discount	$ 3,500
Crown Partners, LLC [Member]
Share price		$ 0.0727
Volatility rate		269.66%
Discount rate		2.00%
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.
Fair value, derivative liability	$ 6,509	$ 57,452
Firstfire Global Opportunity Fund, LLC [Member]
Share price		$ 0.0727
Volatility rate		269.66%
Discount rate		2.00%
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
Fair value, derivative liability	$ 78,302	$ 176,631
Debt discount	$ 12,500
Interest rate			7.00%
Convertible note payable			$ 125,000

CONVERTIBLE NOTE (Details Narra

CONVERTIBLE NOTE (Details Narrative) - USD ($)	Nov. 13, 2018	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2017	Aug. 11, 2020	Jul. 17, 2020	Jun. 26, 2020	Apr. 01, 2020	May 16, 2019	May 15, 2019	Nov. 12, 2018	Jul. 01, 2014
Convertible price			$ 0.20
Fair value, derivative liability		$ 94,275	$ 434,999
Share price		$ 0.0028
Volatility rate		351.00%
Discount rate		1.80%	2.40%
Unamortized debt discount		$ 1,395,790
Amortized debt discount		132,793	$ 147,745
Common stock issued for debt conversion, Amount		$ 100,000	0
FirstFire Global Opportunity Fund [Member]
Convertible price		$ 0.25
Convertible debt		$ 125,000
Interest rate		7.00%
Amortized debt discount		$ 12,500
Warrant issued		625,000
Warrant per share		$ 0.20
Convertible debt outstanding		$ 90,307	125,000
Terms of conversion feature		The note is convertible in part or whole, at $0.25 per share for the first 180 days or 60% of the market price which is defined as the lowest trading price 20 days prior to conversion.
Market price percentage		60.00%
Harp Sangha [Member]
Common Stock shares issued							21,500
Convertible price		$ 0.10							$ 0.10
Accrued interest		$ 448
Interest rate							8.00%
Harp Sangha Chairmanand CFO [Member]
Convertible price						$ 0.10
Accrued interest						$ 411
Interest rate						8.00%
Notes principal and interest		25,000
Harp Sangha Chairmanand CFO One [Member]
Convertible price					$ 0.10
Accrued interest					$ 493
Interest rate					8.00%
Notes principal and interest		45,000
Convertible Note [Member]
Interest rate											5.00%
Amortized debt discount	$ 3,500
Notes principal and interest		2,430
Convertible debt outstanding		7,422	31,850
Market price percentage											55.00%
Auctus Funding, LLC [Member]
Convertible debt		100,000								$ 100,000
Accrued interest		$ 9,972
Interest rate		5.00%								5.00%
Fair value, derivative liability		$ 9,463	$ 200,926
Share price			$ 0.0727
Volatility rate			269.66%
Discount rate			2.00%
Amortized debt discount		$ 3,500
Warrant issued		500,000
Terms of conversion features		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.
Warrant per share		$ 0.20
Debt maturity date		Feb. 17, 2020
Convertible debt outstanding		$ 9,972	$ 100,000
Crown Partners LLC [Member]
Decrease in convertible notes		$ 405,849
Common Stock shares issued		257,736,366									36,000	67,215
Convertible price												$ 0.00275
Total liability		$ 48,603
Convertible debt		19,065
Accrued interest		$ 29,538
Interest rate								18.00%				9.50%
Common stock issued for debt conversion, Shares		10,000,000		700,000
Fair value, derivative liability		$ 94,275
Share price		$ 0.0028
Volatility rate		351.00%
conversion prices description		Conversirices of $0.0015 to $0.0017 dividend of 0.00
Discount rate		1.80%
Derivative expenses		$ 132,793
Unamortized debt discount		226,314
Unamortized debt discount outstanding		132,793	175,494
Amortized debt discount		132,793	$ 147,745
Common stock issued for debt conversion, Amount		40,000		$ 5,612
Notes principal and interest		$ 30,000		$ 82,496
Crown Partners LLC [Member] | Harp Sangha [Member]
Common Stock shares issued							21,500
Crown Partners LLC [Member] | Harp Sangha Chairmanand CFO [Member]
Common Stock shares issued						25,000
Crown Partners LLC [Member] | Harp Sangha Chairmanand CFO One [Member]
Common Stock shares issued					45,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	May 14, 2019	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2017	Aug. 11, 2020	Jul. 17, 2020	Jun. 26, 2020	Apr. 01, 2020	May 16, 2019	Nov. 12, 2018	Jul. 01, 2014
Initial Lease Payment			$ 301,000
Lease liability			$ 602,000
Lease term	10 years		10 years
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		$ 390,420	$ 537,176
Convertible price			$ 0.20
Crown Partners LLC [Member]
Interest rate								18.00%			9.50%
Convertible price											$ 0.00275
Accrued interest		29,538
Notes principal and interest		$ 30,000		$ 82,496
Common Stock shares issued		257,736,366								36,000	67,215
Harp Sangha Chairmanand CFO [Member]
Interest rate						8.00%
Convertible price						$ 0.10
Accrued interest						$ 411
Notes principal and interest		$ 25,000
Harp Sangha Chairmanand CFO [Member] | Crown Partners LLC [Member]
Common Stock shares issued						25,000
Harp Sangha Chairmanand CFO One [Member]
Interest rate					8.00%
Convertible price					$ 0.10
Accrued interest					$ 493
Notes principal and interest		$ 45,000
Harp Sangha Chairmanand CFO One [Member] | Crown Partners LLC [Member]
Common Stock shares issued					45,000
Lowell Holden [Member]
Consulting fees			$ 18,000
Craig Alford [Member]
Consulting fees			$ 82,000
Craig Alford [Member] | Share Purchase Agreement [Member]
Common stock, share issued			4,000,000
Proceeds from issuance of common stock			$ 4,000
Harp Sangha [Member]
Consulting fees			$ 193,000
Interest rate							8.00%
Convertible price		$ 0.10							$ 0.10
Accrued interest		$ 448
Common Stock shares issued							21,500
Harp Sangha [Member] | Crown Partners LLC [Member]
Common Stock shares issued							21,500
Harpreet Sangha [Member] | Share Purchase Agreement [Member]
Common stock, share issued			10,000,000
Proceeds from issuance of common stock			$ 10,000
Three Officers [Member]
Consulting fees		51,600
Accrued amount		332,400
Due to related party		$ 451,837

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - Earn In Agreement With True Gill Resources [Member] - USD ($)	Oct. 11, 2018	Feb. 28, 2019	Nov. 05, 2018
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%
Received amount for initial payment		$ 100,000	$ 400,000

OPERATING LEASE (Details)

OPERATING LEASE (Details) - USD ($)	Sep. 30, 2020	Sep. 30, 2019
OPERATING LEASE
2021	$ 602,000
2022	602,000
2023	602,000
2024	602,000
2025 and years thereafter	3,010,000
Total lease payments	5,418,000
Less present value discount	(1,395,790)
Operating lease liability	4,022,210
Less operating lease short term	(301,720)	$ 0
Operating lease liability, long term	$ 3,720,490	$ 0

OPERATING LEASE (Details Narrat

OPERATING LEASE (Details Narrative) - USD ($)	May 14, 2019	Sep. 30, 2020	Sep. 30, 2019
OPERATING LEASE
Operating lease liability		$ 4,022,210
Lease term	10 years		10 years
Lease costs	$ 602,000	3,796,290
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	$ 601,920	$ 225,750
Maturity of initial payment	Mar. 30, 2020
Second payment for lease land	$ 301,000
Maturity of second payment	Jun. 30, 2020
Initial Lease Payment	$ 301,000
Lease termination date		May 29, 2029

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Dec. 21, 2021	Sep. 02, 2021	Aug. 02, 2021	Jul. 28, 2021	Jul. 12, 2021	Jun. 30, 2021	May 14, 2021	Apr. 01, 2021	Mar. 12, 2021	Mar. 03, 2021	Feb. 24, 2021	Feb. 10, 2021	Feb. 05, 2021	Mar. 29, 2021	Feb. 22, 2021	Feb. 17, 2021	Dec. 31, 2020	Dec. 23, 2020	Mar. 31, 2021	Sep. 30, 2020	Sep. 30, 2019	Feb. 23, 2021	Jun. 26, 2020
Common stock, per share																				$ 0.0028
Common stock issued for debt conversion, Amount																				$ 100,000	$ 0
common stock issued, amount																				$ 40,000	323,643
Common stock , value																					$ 131,250
Harp Sangha [Member]
Interest rate																							8.00%
Subsequent Event [Member]
Common stock issued for debt conversion, Amount			$ 9,000
Conversion of debt, accrued interest			$ 16,850
common stock issued			9,400,000																24,520,420
common stock issued, amount			$ 25,850																$ 142,075
Subsequent Event [Member] | Stock Purchase and Sales Agreement [Member]
Company valuation											$ 30,000,000				$ 10,000,000
Equity interest, percentage															25.00%							20.00%
Equity interest combined															45.00%
Subsequent Event [Member] | Harp Sangha [Member]
Debt Instrument, Maturity Date, Description	Matures one year from date of issuance						Matures one year from date of issuance			Matures one year from date of issuance		Matures one year from date of issuance					Matures one year from date of issuance
Interest rate	8.00%						8.00%			8.00%		8.00%					8.00%
Convertible debt	$ 50,000						$ 40,000			$ 50,000		$ 354,500					$ 30,000
Common stock, per share	$ 0.10						$ 0.01			$ 0.10		$ 0.10					$ 0.10
Debt conversion rate description												70% of the lowest trade five days prior to conversion					70% of the lowest trade five days prior to conversion
Subsequent Event [Member] | EROP Capital [Member]
Debt Instrument, Maturity Date, Description		Matures one year from date of issuance		Matures one year from date of issuance	Matures one year from date of issuance	Matures one year from date of issuance		Matures one year from date of issuance					Matures one year from date of issuance	Matures one year from date of issuance		Matures one year from date of issuance		Matures one year from date of issuance
Interest rate		8.00%		8.00%	8.00%	8.00%		8.00%					8.00%	8.00%		8.00%		8.00%
Convertible debt		$ 50,000		$ 50,000	$ 50,000	$ 50,000		$ 50,000					$ 115,000	$ 25,000		$ 300,000		$ 25,000
Common stock, per share		$ 0.01		$ 0.01	$ 0.01	$ 0.01		$ 0.01					$ 0.10	$ 0.01		$ 0.01		$ 0.10
Debt conversion rate description		70% of the lowest trade five days prior to conversion		70% of the lowest trade five days prior to conversion	70% of the lowest trade five days prior to conversion	70% of the lowest trade five days prior to conversion		70% of the lowest trade five days prior to conversion					70% of the lowest trade five days prior to conversion	70% of the lowest trade five days prior to conversion				70% of the lowest trade five days prior to conversion
Subsequent Event [Member] | Optimum Trading [Member]
Debt Instrument, Maturity Date, Description										Matures one year from date of issuance
Interest rate										8.00%
Convertible debt										$ 250,000
Common stock, per share										$ 0.01
Subsequent Event [Member] | Crown Bridge Partners, LLC [Member]
Common stock cancel									8,330,420
Warrants issued									28,800
Subsequent Event [Member] | First Fire Global Opportunities Fund, LLC [Member]
common stock issued									2,000,000
Warrants issued									625,000
Principal amount, warrant									$ 125,000
Common stock , value									$ 145,000