Webstar Technology (WBSR) 10-K 28 Mar 22 2021 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2021	Mar. 28, 2022	Jun. 30, 2021
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2021
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2021
Current Fiscal Year End Date	--12-31
Entity File Number	333-222325
Entity Registrant Name	Webstar Technology Group, Inc
Entity Central Index Key	0001645155
Entity Tax Identification Number	37-1780261
Entity Incorporation, State or Country Code	WY
Entity Address, Address Line One	4231 Walnut Bend
Entity Address, City or Town	Jacksonville
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	32257
City Area Code	(888)
Local Phone Number	405-7860
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	No
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Public Float			$ 0
Entity Common Stock, Shares Outstanding		139,900,000
Auditor Firm ID	4048
Auditor Name	D. Brooks and Associates CPAs, P.A.
Auditor Location	Palm Beach Gardens, Florida

Balance Sheets

Balance Sheets - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Current assets
Cash	$ 439	$ 1,505
Accounts receivable		1,349
Prepaid expenses	2,163	2,037
Total current assets	2,602	4,891
Right-of-use assets	3,858	5,258
Intangible asset - net of accumulated amortization of $13,600 and $12,000 at December 31, 2021 and 2020, respectively	3,200	4,800
Total assets	9,660	14,949
Current liabilities
Accounts payable	43,169	48,017
Accrued salaries and related expenses	2,401,467	1,345,081
Due to stockholder	678,546	511,177
Lease liability	1,541	1,430
Total current liabilities	3,124,723	1,905,705
Lease liability - net of current portion	2,390	3,930
Total liabilities	3,127,113	1,909,635
Commitments and contingences (Note 7)
Stockholders’ deficit
Preferred stock, $0.0001 par value; Authorized 1,000,000 shares; 1,000 designated Series A Preferred, 1,000 issued and outstanding as of December 31, 2021 and 2020
Common stock, $0.0001 par value; Authorized 300,000,000 shares; 139,900,000 issued and outstanding as of December 31, 2021 and 2020	13,990	13,990
Additional paid-in-capital	8,070,633	6,664,383
Accumulated deficit	(11,202,076)	(8,573,059)
Total stockholders’ deficit	(3,117,453)	(1,894,686)
Total liabilities and stockholders’ deficit	$ 9,660	$ 14,949

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Intangible assets, accumulated amortization	$ 13,600	$ 12,000
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	1,000,000	1,000,000
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	300,000,000	300,000,000
Common stock, issued	139,900,000	139,900,000
Common stock, outstanding	139,900,000	139,900,000
Series A Preferred Stock [Member]
Preferred stock, shares authorized	1,000	1,000
Preferred stock, issued	1,000	1,000
Preferred stock, outstanding	1,000	1,000

Statements of Operations

Statements of Operations - USD ($)		12 Months Ended
		Dec. 31, 2021	Dec. 31, 2020
Income Statement [Abstract]
Revenue			$ 6,739
Cost of sales			1,600
Gross profit			5,139
Operating expenses
Salaries and related expenses (2021 includes stock based compensation of $1,406,250)		2,534,036	1,126,837
Consulting fees			17,100
General and administrative		94,981	213,077
Total operating expenses		2,629,017	1,357,014
Operating loss		(2,629,017)	(1,351,875)
Net loss before taxes		(2,629,017)	(1,351,875)
Income tax expense
Net loss		$ (2,629,017)	$ (1,351,875)
Net loss per share-basic and diluted		$ (0.02)	$ (0.01)
Weighted average shares outstanding - basic (i)	[1]	139,900,000	139,474,247
[1]	Adjusted to reflect a common stock dividend issued on April 21, 2020 (see note 5)

Statements of Operations (Paren

Statements of Operations (Parenthetical) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Income Statement [Abstract]
Stock based compensation	$ 1,406,250

Statements of Stockholders' Def

Statements of Stockholders' Deficit - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 31, 2019		$ 11,430	$ 6,354,443	$ (7,218,684)	$ (852,811)
Beginning balance, shares at Dec. 31, 2019		114,300,000
Common stock issuance for cash		$ 60	59,240		60,000
Common stock issuance for cash, shares		600,000
Common stock dividend		$ 2,500		(2,500)
Common stock dividend, shares		25,000,000
Preferred stock issued for repayment of amounts due to stockholder			250,000		250,000
Preferred stock issued for repayment of amounts due to stockholder, shares	1,000
Net loss				(1,351,875)	(1,351,875)
Ending balance, value at Dec. 31, 2020		$ 13,990	6,664,383	(8,573,059)	(1,894,686)
Ending balance, shares at Dec. 31, 2020	1,000	139,900,000
Net loss				(2,629,017)	(2,629,017)
Stock based compensation			1,406,250		1,406,250
Ending balance, value at Dec. 31, 2021		$ 13,990	$ 8,070,633	$ (11,202,076)	$ (3,117,453)
Ending balance, shares at Dec. 31, 2021	1,000	139,900,000

Statements of Cash Flows

Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Cash flows from operating activities
Net loss	$ (2,629,017)	$ (1,351,875)
Adjustments to reconcile net loss to cash used in operating activities
Stock based compensation expense	1,406,250
Amortization expense	1,600	1,600
Change in assets and liabilities
Accounts receivable	1,349	49
Prepaid expenses	(125)	(912)
Accounts payable	(4,848)	42,408
Accrued salaries and related expense	1,056,386	1,035,637
Lease liabilities	(30)	(30)
Net cash used in operating activities	(168,435)	(273,123)
Cash flows from financing activities
Proceeds from sale of common stock		60,000
Advances from stockholder	167,369	178,453
Repayments of stockholder advances		(360)
Net cash provided by financing activities	167,369	238,093
Net decrease in cash	(1,066)	(35,030)
Cash at beginning of the year	1,505	36,535
Cash at end of the year	439	1,505
Supplemental disclosure of cash flow information
Cash paid for interest
Cash paid for income taxes
Schedule of non-cash financing activities
Common stock dividend charged against retained earnings		2,500
Repayment on due to stockholder with preferred stock issuance		$ 250,000

DESCRIPTION OF BUSINESS

DESCRIPTION OF BUSINESS	12 Months Ended
	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
DESCRIPTION OF BUSINESS	NOTE 1 - DESCRIPTION OF BUSINESS Webstar Technology Group, Inc. (the “Company”) was incorporated in Wyoming March 10, 2015

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”). Liquidity, Going Concern and Uncertainties These financial statements have been prepared in conformity with US Generally Accepted Accounting Principles, which contemplates continuation of the Company as a going concern. To date, the Company’s commercial operations have not generated sufficient revenues to enable profitability. As of December 31, 2021, the Company had an accumulated deficit of $ 11,202,076 2,629,017 1,351,875 168,435 273,123 3,122,121 The Company’s continued operations will depend on its ability to raise additional capital through various potential sources, such as future equity offerings and/or debt financings, strategic relationships, and to successfully execute its business plans. The Company has relied upon advances from its Chairman, majority stockholder to fund operations since inception. Management is actively pursuing financing, but can provide no assurances that such financing will be available on acceptable terms, or at all. Without this funding, the Company could be required to delay, scale back or eliminate some or all of its business plans which would likely have a material adverse effect on the Company. The financial statements do not include any adjustments relating to the recoverability and classification of asset carrying amounts or the amount and classification of liabilities that might result should the Company be unable to continue as a going concern. Generally, the Company’s operations are subject to a number of factors that can affect its operating results and financial condition. Such factors include, but are not limited to, the results of its marketing efforts to attract users for its software solutions and rapidly changing technology, the successful launch and the acceptance of its software solutions in the marketplace, competition of its software solutions, attraction of talented and skilled employees to support the business and the ability to raise capital to support its operations. The Impact of COVID-19 On Business Operations While the Company’s operations have not been materially affected by the COVID-19 outbreak to date, the ultimate duration and severity of the outbreak and its impact on the economic environment and business is uncertain. Accordingly, while the Company does not anticipate an impact on its operations, the duration of the pandemic and potential impact on the business cannot be estimated. The spread of the coronavirus, which has caused a broad impact globally, including restrictions on travel and quarantine policies put into place by businesses and governments, may have a material economic effect on our business. While the potential economic impact brought on by and the duration of the pandemic may be difficult to assess or predict, it has already caused, and is likely to result in further, significant disruptions of global financial markets, which may reduce the Company’s future ability to access capital either at all or on favorable terms. In addition, a recession, depression or other sustained adverse market events resulting from the spread of the coronavirus could materially and adversely affect our business and the value of our common stock. In addition, a severe or prolonged economic downturn could result in a variety of risks to the business, including a possible delay in implementing our business plan. At this time, the Company is unable to estimate the impact of this event on its operations. Use of Estimates The preparation of the financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates. Certain of the Company’s estimates, could be affected by external conditions, including those unique to our industry, and general economic conditions. It is possible that these external factors could have an effect on our estimates that could cause actual results to differ from our estimates. We re-evaluate all of our accounting estimates at least quarterly based on these conditions and record adjustments when necessary. Significant estimates made by management include the valuation of deferred tax assets, and stock-based compensation. Fair Value of Financial Instruments and Fair Value Measurements The carrying amounts reported in the balance sheet for cash, accounts receivable, accounts payable, accrued expenses, and due to stockholder approximate their fair value based on the short-term maturity of these instruments. The Company did not have any non-financial assets or liabilities that are measured at fair value on a recurring basis as of December 31, 2021 or 2020. Cash The Company considers cash and cash equivalents to include all stable, highly liquid investments with maturities of three months or less. There are no cash equivalents at December 31, 2021 and 2020. The Company maintains its cash in banks and financial institutions that at times may exceed federally insured (FDIC) limits. At December 31, 2021 and 2020, the Company did not have any cash balances in excess of FDIC limits nor has the Company experienced any losses in such accounts through December 31, 2021. Accounts Receivable Accounts receivable are recorded as revenue is earned and billed during the period the on-line classes are conducted. The billings are due within 30 days of the billing date. If accounts receivable are not paid within 90 days of billing, an allowance for doubtful accounts will be established. Accounts receivable were $ 0 1,349 No As of December 31, 2021, and for the year then ended, the Company had no customers or revenue. At December 31,2020, the Company had one customer, an educational institution, responsible for 100% Leases The Company accounts for leases under ASU 2016-02. Operating leases are included in operating lease right-of-use (“ROU”) assets and operating lease liabilities on the consolidated balance sheets. The Company leases office equipment used to conduct our business. Operating lease ROU assets represent the right to use the leased asset for the lease term and operating lease liabilities are recognized based on the present value of the future minimum lease payments over the lease term at commencement date. As most leases do not provide an implicit rate, the Company uses an incremental borrowing rate based on the information available at the adoption date in determining the present value of future payments. Operating lease expense is recognized on a straight-line basis over the lease term and is included in general and administrative expenses in the consolidated statements of operations. Intangible Assets Intangible assets are initially capitalized at cost, which includes the purchase price (net of any discounts and rebates) and other directly attributable costs of preparing the asset for its intended use. Direct expenditure including employee costs, which enhances or extends the performance of computer software beyond its specifications and which can be reliably measured, is added to the original cost of the software. Costs associated with maintaining the computer software are recognized as an expense when incurred. Computer software is subsequently carried at cost less accumulated amortization and accumulated impairment losses. These costs are amortized to profit or loss using the straight-line method over their estimated useful lives of five years. The amortization period and amortization method of intangible assets other than goodwill are reviewed at least at each balance sheet date. The effects of any revision are recognized in earnings when the changes arise. The Company incurred amortization expense of $ 1,600 for each of the years ended December 31, 2021 and 2020. Revenue Recognition The Company recognizes revenues when control of the promised goods or services is transferred to our customers in an amount that reflects the consideration we expect to be entitled to in exchange for those goods or services. For student fees, the Company generates student fee revenue by registering each student that participates in an on-line classroom utilizing our eCampus platform. This revenue is earned at the time the on-line class takes place and is accrued during the period whether or not actually billed. The student fees are billed to the college conducting the classes during the period the classes are conducted. There are no prepayments for student fees so there is no deferred revenue related to student fees. The annual fee charged to the college is billed in the first quarter of the year and the income is recognized over the entire year. The Company lost its only customer in January 2021 due to circumstances at the customer level. The Company will maintain its eCampus platform for future customers and the Company’s revenue policies and procedures described above remain unchanged. The Company billed $ 0 995 0 995 0 5,744 Stock Based Compensation Stock-based compensation is accounted for based on the requirements of ASC 718 – “Compensation –Stock Compensation Improvements to Employee Share-Based Payment On December 9, 2021, the Company granted 2,500,000 non-qualified stock option to purchase the Company’s common stock to its Chief Financial Officer. The options were fully vested as of the grant date and have an exercise price of $ 0.0001 per share. The Company valued the option grant at $ 0.5625 per option, which was the market price of the underlying stock on the grant date and was based on the Black-Scholes method of valuation. Stock compensation expense was $ 1,406,250 and $ 0 for the years ended December 31, 2021 and 2020, respectively. Income Taxes Deferred income tax assets and liabilities arise from temporary differences associated with differences between the financial statements and tax basis of assets and liabilities, as measured by the enacted tax rates, which are expected to be in effect when these differences reverse. Deferred tax assets and liabilities are classified as current or non-current, depending upon the classification of the assets or liabilities to which they relate. Deferred tax assets and liabilities not related to an asset or liability are classified as current or non-current depending on the periods in which the temporary differences are expected to reverse. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. The Company follows the provisions of FASB ASC 740-10 “Uncertainty in Income Taxes” (ASC 740-10). Certain recognition thresholds must be met before a tax position is recognized in the financial statements. An entity may only recognize or continue to recognize tax positions that meet a “more-likely-than-not” threshold. As of December 31, 2021 and December 31, 2020, the Company does not believe it has any uncertain tax positions that would require either recognition or disclosure in the accompanying financial statements. Net Loss per Common Share The Company reports net loss per share in accordance with ASC Topic 260-10, “Earnings per Share.” Basic loss per share is computed by dividing loss available to common stockholders by the weighted average number of shares of common stock outstanding. Diluted loss per share is computed similarly to basic loss per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and were dilutive. As of December 31, 2021, dilutive securities consisted of 2,500,000 no

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2021
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 3 – RELATED PARTY TRANSACTIONS Due to Stockholder Mr. James Owens, the founder and controlling stockholder of the Company, who was appointed as Chairman of the Company’s Board of Directors and the Company’s Chief Technology Officer on July 3, 2019, advances the Company money as needed for working capital needs. During the years ended December 31, 2021 and 2020, Mr. Owens loaned the Company $ 167,369 178,453 0 360 On December 14, 2019, the Company’s Board of Directors approved the creation of a series of preferred stock of the Company to be named the “Series A Preferred Stock” and that the designation and number of shares thereof and the voting and powers, preferences, and other rights of the shares will be as set forth in a Certificate of Designations to be filed with the State of Wyoming. Further, the Board directed the Officers of the Company to enter into a subscription agreement to issue and sell to James Owens, the Chairman of the Board, Chief Technology Officer, founder, and controlling stockholder of the Company one thousand ( 1,000 250,000 1,000 250 250,000 250,000 The financial statements reflect a “Due to stockholder” liability which was $ 678,546 511,177 Employment Agreements On February 21, 2020, effective January 1, 2020, the Company entered into executive employment agreements with Don D. Roberts as its President and Chief Executive Officer, Harold E. Hutchins as its Chief Financial Officer, and James Owens as its Chief Technology Officer. The details of these agreements are found in Note 8 below (Commitments). The agreements provide for salaries of $ 350,000 and auto allowances of $ 12,000 per year for each of the executives. As of December 31, 2021 and 2020, the accrued salaries resulting from these employment agreements were $ 1,950,000 and $ 966,000 , respectively, and the accrued auto allowances were $ 59,400 and $ 28,800 , respectively, which have been included in accrued salaries and related expenses on the accompanying balance sheets. As of December 31, 2021 and 2020, payroll taxes in the amount of $ 82,623 and $ 40,837 , respectively, have also been accrued related to these employment agreements. The salaries and related expenses related to these agreements for the years ended December 31, 2021 and 2020, were $ 1,127,786 and $ 1,126,837 , respectively, and have been presented as salaries and related expense on the accompanying statements of operations. During the years ended December 31, 2021 and 2020, Mr. Hutchins was paid $ 66,000 and $ 84,000 of his salary and $ 5,400 7,200 in auto allowances, respectively. License Agreement On April 21, 2020, the Company entered into a license agreement with Soft Tech Development Corporation (“Soft Tech”) to exclusively license, market and distribute Soft Tech’s Gigabyte Slayer and WARP-G software (the “Licensed Technology”) and further develop and commercialize these softwares throughout the world. James Owens, our controlling stockholder, owns Soft Tech. Pursuant to the terms of the license agreement, we agreed to pay a contingent licensing fee of $ 650,000 for each of the two components of Soft Tech’s technology, for a total of $ 1,300,000 for the Licensed Technology. The contingent licensing fee becomes due and payable only upon the earlier of: (i) the closing of an aggregate of $ 20 million in net capital offering of our stock or (ii) when our cumulative net sales from the Licensed Technology reaches $ 20 million. Further, we have agreed to pay a royalty rate of 7 % based on the net sales of the Licensed Software. The term of the license agreement is five years with one automatic renewal period. However, the royalty will continue as long as we are selling the Licensed Technology. There were no payments made in the years ended December 31, 2021 and 2020, under the license agreement. Common Stock Contributions During the year ended December 31, 2020, the following contributions of shares of Webstar Technology Group, Inc.’s common stock occurred: ● On June 16, and August 18, 2020, James Owens contributed 39,281,715 28,934,383 ● On July 27, 2020, Mr. Owens contributed 50,000,000 ● On September 10, 2020, the Frank T. Parone Revocable Trust, a trust controlled by James Owens, contributed 590,613 On September 14, 2020, Webstar Networks Corporation completed the distribution of all of its shares of Webstar Technology Group, Inc.’s common stock, an aggregate of 89,524,996 5

LEASES

LEASES	12 Months Ended
	Dec. 31, 2021
Leases
LEASES	NOTE 4 – LEASES As of December 31, 2021, the Company has one lease for a copier that meets the provisions of ASU 2016-02 which requires the recognition of a right-of-use asset representing the rights to use the underlying leased asset for the lease terms with an offsetting lease liability. Operating lease expense is recognized on a straight-line basis over the lease term. As of December 31, 2021 and 2020, the unamortized right-of-use assets resulting from the copier lease were $ 3,858 5,258 3,931 5,360 1,752 The term of the lease is 60 149 7.5 The table below reconciles the undiscounted future minimum lease payments (displayed by year and in the aggregate) under the noncancelable copier operating lease to the total operating lease liabilities recognized on the balance sheet as of December 31, 2021: SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS Year Undiscounted 2022 $ 1,783 2023 1,783 2024 743 Total 4,309 Less: present value discount (378 ) Total operating lease liabilities $ 3,931

STOCKHOLDERS_ DEFICIT

STOCKHOLDERS’ DEFICIT	12 Months Ended
	Dec. 31, 2021
Equity [Abstract]
STOCKHOLDERS’ DEFICIT	NOTE 5 – STOCKHOLDERS’ DEFICIT Series A Preferred Stock On March 16, 2020, the Company filed a Certificate of Designations (the “Certificate”) with the Secretary of State of Wyoming to amend its Articles of Incorporation to designate the Series A Preferred Stock as a series of preferred stock of the Company. 1,000 The Series A Preferred Stock has voting rights equivalent to three times the total voting power of the total common stock outstanding at any time. The Series A Preferred Stock has no transfer rights, no conversion rights, no dividends, and no liquidation preference 1,000 250 250,000 250,000 Common Stock On April 21, 2020, the Company’s Board of Directors approved a common stock dividend to issue each holder of the Company’s common stock a common stock dividend of .218723 On April 21, 2020, the Company issued 25,000,000 SCHEDULE OF COMMON STOCKHOLDERS DIVIDEND DECLARATION 12/31/19 % Owned Dividend Shares After % Owned Common Stockholders Name # Shares Pre-Div Shares Dividend After Div James Owens 97,000,000 84.86 % 21,216,098 118,216,098 84.86 % Webstar Networks 17,000,000 14.87 % 3,718,285 20,718,285 14.87 % Ashok Mohan 100,000 0.09 % 21,873 121,873 0.09 % Michael Foster 75,000 0.07 % 16,404 91,404 0.07 % Heather Anan 50,000 0.04 % 10,936 60,936 0.04 % John England 75,000 0.07 % 16,404 91,404 0.07 % Total 114,300,000 100.00 % 25,000,000 139,300,000 100.00 % This dividend has been retroactively presented in loss per share on the statements of operations for the year ended December 31, 2020. Initial Public Offering On April 24, 2020, the Company filed a Post-Effective Amendment to its original Form S-1 Registration Statement. The Securities and Exchange Commission deemed the Post-Effective Amendment effective on May 1, 2020. Under the amended Registration Statement, on September 17, 2020, the Company completed the initial public offering of 600,000 0.0001 60,000 Stock Option Grant On December 9, 2021, the Company issued 2,500,000 non-qualified options to purchase the Company’s common stock to its Chief Financial Officer. The options were fully vested as of the grant date and have an exercise price of $ 0.0001 per share. Given the exercise price is equal to par value, the Company valued the option grant at $ 0.5625 per option, which was the market price of the underlying stock as quoted on the OTC market on the grant date. The total value of $ 1,406,250 of the option grant was recorded as an increase to additional paid-in-capital at December 31, 2021. Stock compensation expense was $ 1,406,250 and $ 0 for the years ended December 31, 2021 and 2020, respectively.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 6 – INCOME TAXES Deferred income tax assets and liabilities are computed annually for differences between financial statement and tax bases of assets and liabilities that will result in taxable or deductible amounts in the future based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. Income tax expense is the tax payable or refundable for the period plus or minus the change during the period in deferred tax assets and liabilities. The effective tax rate on the net loss before income taxes differs from the U.S. and State statutory rates as follows: Schedule of Effective Tax Rate on Net Loss 12/31/2021 12/31/2020 U.S statutory rate 21.000 % 21.000 % Florida state corporate income tax rate 3.535 % 4.458 % Total statutory tax rates 24.535 % 25.458 % Less valuation allowance -24.535 % -25.458 % Net - - At December 31, 2021, the Company has a tax loss carryover of approximately $ 1,123,715 106,617 2025 2027 1,017,098 limitations of 80% The ultimate realization of deferred tax assets depends on the generation of future taxable income during those periods in which those temporary differences are deductible. After consideration of all the evidence, both positive and negative, management has determined that a full valuation allowance is necessary against the deferred tax assets arising from the net operating losses as of December 31, 2021 and 2020 due to the uncertainty of the Company being able to generate future taxable income. The Company’s policy regarding income tax interest and penalties is to expense those items as general and administrative expense but to identify them for tax purposes. During the years ended December 31, 2021 and 2020, there was no income tax, or related interest and penalty items in the income statement, or liabilities on the balance sheet. The Company files income tax returns in the U.S. federal jurisdiction and Wyoming and Florida state jurisdictions.

COMMITMENTS

COMMITMENTS	12 Months Ended
	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS	NOTE 7 – COMMITMENTS Executive Employment Agreements James Owens 20 The agreement further provides that if the termination is by the Company, other than ‘for cause’, the Company will pay to employee a one-time payment equal to one year’s salary, two years’ salary if due to a change of control. Additionally, the agreement provides that Mr. Owens’ compensation will be: (i) salary of $ 350,000 1,000 Don D. Roberts 20 The agreement further provides that if the termination is by the Company, other than ‘for cause’, the Company will pay to employee a one-time payment equal to one year’s salary, two years’ salary if due to a change of control. Additionally, the agreement provides that Mr. Roberts’ compensation will be: (i) salary of $ 350,000 1,000 Harold E. Hutchins 20 The agreement further provides that if the termination is by the Company, other than ‘for cause’, the Company will pay to employee a one-time payment equal to one year’s salary, two years’ salary if due to a change of control. Additionally, the agreement provides that Mr. Hutchins’ compensation will be: (i) salary of $ 350,000 1,000 Refer to Note 3 for amounts related to the Owens, Roberts, and Hutchins employment agreements included in the accompanying financial statements.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 8 – SUBSEQUENT EVENTS Subsequent Events Mr. James Owens, the Chairman of the Board, Chief Technology Officer, founder, and controlling stockholder of the Company, loaned the Company $ 61,184 subsequent to December 31, 2021 through the date of this report. In February 2022, one of our directors, Dr. England, died. Dr. England has not been replaced as of the date of this report.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”).
Liquidity, Going Concern and Uncertainties	Liquidity, Going Concern and Uncertainties These financial statements have been prepared in conformity with US Generally Accepted Accounting Principles, which contemplates continuation of the Company as a going concern. To date, the Company’s commercial operations have not generated sufficient revenues to enable profitability. As of December 31, 2021, the Company had an accumulated deficit of $ 11,202,076 2,629,017 1,351,875 168,435 273,123 3,122,121 The Company’s continued operations will depend on its ability to raise additional capital through various potential sources, such as future equity offerings and/or debt financings, strategic relationships, and to successfully execute its business plans. The Company has relied upon advances from its Chairman, majority stockholder to fund operations since inception. Management is actively pursuing financing, but can provide no assurances that such financing will be available on acceptable terms, or at all. Without this funding, the Company could be required to delay, scale back or eliminate some or all of its business plans which would likely have a material adverse effect on the Company. The financial statements do not include any adjustments relating to the recoverability and classification of asset carrying amounts or the amount and classification of liabilities that might result should the Company be unable to continue as a going concern. Generally, the Company’s operations are subject to a number of factors that can affect its operating results and financial condition. Such factors include, but are not limited to, the results of its marketing efforts to attract users for its software solutions and rapidly changing technology, the successful launch and the acceptance of its software solutions in the marketplace, competition of its software solutions, attraction of talented and skilled employees to support the business and the ability to raise capital to support its operations.
The Impact of COVID-19 On Business Operations	The Impact of COVID-19 On Business Operations While the Company’s operations have not been materially affected by the COVID-19 outbreak to date, the ultimate duration and severity of the outbreak and its impact on the economic environment and business is uncertain. Accordingly, while the Company does not anticipate an impact on its operations, the duration of the pandemic and potential impact on the business cannot be estimated. The spread of the coronavirus, which has caused a broad impact globally, including restrictions on travel and quarantine policies put into place by businesses and governments, may have a material economic effect on our business. While the potential economic impact brought on by and the duration of the pandemic may be difficult to assess or predict, it has already caused, and is likely to result in further, significant disruptions of global financial markets, which may reduce the Company’s future ability to access capital either at all or on favorable terms. In addition, a recession, depression or other sustained adverse market events resulting from the spread of the coronavirus could materially and adversely affect our business and the value of our common stock. In addition, a severe or prolonged economic downturn could result in a variety of risks to the business, including a possible delay in implementing our business plan. At this time, the Company is unable to estimate the impact of this event on its operations.
Use of Estimates	Use of Estimates The preparation of the financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates. Certain of the Company’s estimates, could be affected by external conditions, including those unique to our industry, and general economic conditions. It is possible that these external factors could have an effect on our estimates that could cause actual results to differ from our estimates. We re-evaluate all of our accounting estimates at least quarterly based on these conditions and record adjustments when necessary. Significant estimates made by management include the valuation of deferred tax assets, and stock-based compensation.
Fair Value of Financial Instruments and Fair Value Measurements	Fair Value of Financial Instruments and Fair Value Measurements The carrying amounts reported in the balance sheet for cash, accounts receivable, accounts payable, accrued expenses, and due to stockholder approximate their fair value based on the short-term maturity of these instruments. The Company did not have any non-financial assets or liabilities that are measured at fair value on a recurring basis as of December 31, 2021 or 2020.
Cash	Cash The Company considers cash and cash equivalents to include all stable, highly liquid investments with maturities of three months or less. There are no cash equivalents at December 31, 2021 and 2020. The Company maintains its cash in banks and financial institutions that at times may exceed federally insured (FDIC) limits. At December 31, 2021 and 2020, the Company did not have any cash balances in excess of FDIC limits nor has the Company experienced any losses in such accounts through December 31, 2021.
Accounts Receivable	Accounts Receivable Accounts receivable are recorded as revenue is earned and billed during the period the on-line classes are conducted. The billings are due within 30 days of the billing date. If accounts receivable are not paid within 90 days of billing, an allowance for doubtful accounts will be established. Accounts receivable were $ 0 1,349 No As of December 31, 2021, and for the year then ended, the Company had no customers or revenue. At December 31,2020, the Company had one customer, an educational institution, responsible for 100%
Leases	Leases The Company accounts for leases under ASU 2016-02. Operating leases are included in operating lease right-of-use (“ROU”) assets and operating lease liabilities on the consolidated balance sheets. The Company leases office equipment used to conduct our business. Operating lease ROU assets represent the right to use the leased asset for the lease term and operating lease liabilities are recognized based on the present value of the future minimum lease payments over the lease term at commencement date. As most leases do not provide an implicit rate, the Company uses an incremental borrowing rate based on the information available at the adoption date in determining the present value of future payments. Operating lease expense is recognized on a straight-line basis over the lease term and is included in general and administrative expenses in the consolidated statements of operations.
Intangible Assets	Intangible Assets Intangible assets are initially capitalized at cost, which includes the purchase price (net of any discounts and rebates) and other directly attributable costs of preparing the asset for its intended use. Direct expenditure including employee costs, which enhances or extends the performance of computer software beyond its specifications and which can be reliably measured, is added to the original cost of the software. Costs associated with maintaining the computer software are recognized as an expense when incurred. Computer software is subsequently carried at cost less accumulated amortization and accumulated impairment losses. These costs are amortized to profit or loss using the straight-line method over their estimated useful lives of five years. The amortization period and amortization method of intangible assets other than goodwill are reviewed at least at each balance sheet date. The effects of any revision are recognized in earnings when the changes arise. The Company incurred amortization expense of $ 1,600 for each of the years ended December 31, 2021 and 2020.
Revenue Recognition	Revenue Recognition The Company recognizes revenues when control of the promised goods or services is transferred to our customers in an amount that reflects the consideration we expect to be entitled to in exchange for those goods or services. For student fees, the Company generates student fee revenue by registering each student that participates in an on-line classroom utilizing our eCampus platform. This revenue is earned at the time the on-line class takes place and is accrued during the period whether or not actually billed. The student fees are billed to the college conducting the classes during the period the classes are conducted. There are no prepayments for student fees so there is no deferred revenue related to student fees. The annual fee charged to the college is billed in the first quarter of the year and the income is recognized over the entire year. The Company lost its only customer in January 2021 due to circumstances at the customer level. The Company will maintain its eCampus platform for future customers and the Company’s revenue policies and procedures described above remain unchanged. The Company billed $ 0 995 0 995 0 5,744
Stock Based Compensation	Stock Based Compensation Stock-based compensation is accounted for based on the requirements of ASC 718 – “Compensation –Stock Compensation Improvements to Employee Share-Based Payment On December 9, 2021, the Company granted 2,500,000 non-qualified stock option to purchase the Company’s common stock to its Chief Financial Officer. The options were fully vested as of the grant date and have an exercise price of $ 0.0001 per share. The Company valued the option grant at $ 0.5625 per option, which was the market price of the underlying stock on the grant date and was based on the Black-Scholes method of valuation. Stock compensation expense was $ 1,406,250 and $ 0 for the years ended December 31, 2021 and 2020, respectively.
Income Taxes	Income Taxes Deferred income tax assets and liabilities arise from temporary differences associated with differences between the financial statements and tax basis of assets and liabilities, as measured by the enacted tax rates, which are expected to be in effect when these differences reverse. Deferred tax assets and liabilities are classified as current or non-current, depending upon the classification of the assets or liabilities to which they relate. Deferred tax assets and liabilities not related to an asset or liability are classified as current or non-current depending on the periods in which the temporary differences are expected to reverse. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. The Company follows the provisions of FASB ASC 740-10 “Uncertainty in Income Taxes” (ASC 740-10). Certain recognition thresholds must be met before a tax position is recognized in the financial statements. An entity may only recognize or continue to recognize tax positions that meet a “more-likely-than-not” threshold. As of December 31, 2021 and December 31, 2020, the Company does not believe it has any uncertain tax positions that would require either recognition or disclosure in the accompanying financial statements.
Net Loss per Common Share	Net Loss per Common Share The Company reports net loss per share in accordance with ASC Topic 260-10, “Earnings per Share.” Basic loss per share is computed by dividing loss available to common stockholders by the weighted average number of shares of common stock outstanding. Diluted loss per share is computed similarly to basic loss per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and were dilutive. As of December 31, 2021, dilutive securities consisted of 2,500,000 no

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Dec. 31, 2021
Leases
SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS	The table below reconciles the undiscounted future minimum lease payments (displayed by year and in the aggregate) under the noncancelable copier operating lease to the total operating lease liabilities recognized on the balance sheet as of December 31, 2021: SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS Year Undiscounted 2022 $ 1,783 2023 1,783 2024 743 Total 4,309 Less: present value discount (378 ) Total operating lease liabilities $ 3,931

STOCKHOLDERS_ DEFICIT (Tables)

STOCKHOLDERS’ DEFICIT (Tables)	12 Months Ended
	Dec. 31, 2021
Equity [Abstract]
SCHEDULE OF COMMON STOCKHOLDERS DIVIDEND DECLARATION	On April 21, 2020, the Company issued 25,000,000 SCHEDULE OF COMMON STOCKHOLDERS DIVIDEND DECLARATION 12/31/19 % Owned Dividend Shares After % Owned Common Stockholders Name # Shares Pre-Div Shares Dividend After Div James Owens 97,000,000 84.86 % 21,216,098 118,216,098 84.86 % Webstar Networks 17,000,000 14.87 % 3,718,285 20,718,285 14.87 % Ashok Mohan 100,000 0.09 % 21,873 121,873 0.09 % Michael Foster 75,000 0.07 % 16,404 91,404 0.07 % Heather Anan 50,000 0.04 % 10,936 60,936 0.04 % John England 75,000 0.07 % 16,404 91,404 0.07 % Total 114,300,000 100.00 % 25,000,000 139,300,000 100.00 %

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Schedule of Effective Tax Rate on Net Loss	The effective tax rate on the net loss before income taxes differs from the U.S. and State statutory rates as follows: Schedule of Effective Tax Rate on Net Loss 12/31/2021 12/31/2020 U.S statutory rate 21.000 % 21.000 % Florida state corporate income tax rate 3.535 % 4.458 % Total statutory tax rates 24.535 % 25.458 % Less valuation allowance -24.535 % -25.458 % Net - -

DESCRIPTION OF BUSINESS (Detail

DESCRIPTION OF BUSINESS (Details Narrative)	12 Months Ended
	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Entity incorporation state	WY
Entity incorporation date	Mar. 10, 2015

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	Dec. 09, 2021	Dec. 31, 2021	Dec. 31, 2020
Product Information [Line Items]
Accumulated deficit		$ 11,202,076	$ 8,573,059
Net income (loss)		2,629,017	1,351,875
Net cash from operating activities		168,435	273,123
Working capital deficit		3,122,121
Cash Equivalents, at Carrying Value			0
Accounts receivable		0	1,349
Provision for doubtful accounts		0	0
Amortization of Intangible Assets		1,600	1,600
Annual fees		0	995
Revenue recognized		0	5,744
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Weighted Average Grant Date Fair Value	$ 0.0001
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 0.5625
Share-based Payment Arrangement, Noncash Expense		$ 1,406,250
Options to purchase shares		2,500,000	0
Chief Financial Officer [Member]
Product Information [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Shares Purchased for Award	2,500,000
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | One Customer [Member]
Product Information [Line Items]
Concentration risk, percentage		100.00%

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Aug. 18, 2021	Jun. 16, 2021	Sep. 14, 2020	Sep. 10, 2020	Jul. 27, 2020	Apr. 24, 2020	Apr. 21, 2020	Apr. 02, 2020	Dec. 14, 2019	Dec. 31, 2021	Dec. 31, 2020
Related Party Transaction [Line Items]
Repayments of debt											$ 360
Number of share issued						600,000
Due to related party											60,000
Due to stockholder										678,546	511,177
Accrued Salaries, Current										2,401,467	1,345,081
Salaries and related expenses related employment agreements										1,127,786	1,126,837
Executive Employment Agreements [Member]
Related Party Transaction [Line Items]
Accrued Salaries, Current										350,000
Accrued Salaries										1,950,000	966,000
Employee-related Liabilities										59,400	28,800
Accrued Payroll Taxes										82,623	40,837
License Agreement [Member] | WARP-G Software Solution [Member]
Related Party Transaction [Line Items]
Licensing fee							$ 650,000
License Agreement [Member] | Soft Tech's Gigabyte Slayer and WARP-G Software Solution [Member]
Related Party Transaction [Line Items]
Research and Development Expense, Software (Excluding Acquired in Process Cost)							1,300,000
Net capital offering of common stock							20,000,000
Payments for Software							$ 20,000,000
Royalty rate percentage							7.00%
Agreement Term							5 years
Mr. James Owens [Member]
Related Party Transaction [Line Items]
Proceeds from Loans										167,369	178,453
Repayments of debt										0	360
Number of share issued	28,934,383	39,281,715	89,524,996	590,613	50,000,000
Equity method investment percentage			5.00%
Mr. James Owens [Member] | Executive Employment Agreements [Member]
Related Party Transaction [Line Items]
[custom:AutoAllowances]										12,000
Mr. James Owens [Member] | Series A Preferred Stock [Member]
Related Party Transaction [Line Items]
Number of share issued								1,000
Due to related party								$ 250,000
Shares issued price per share								$ 250
Due to related party								$ 250,000
Mr. James Owens [Member] | Series A Preferred Stock [Member] | Subscripition Agreement [Member]
Related Party Transaction [Line Items]
Number of share issued									1,000
Due to related party									$ 250,000
Harold E. Hutchins [Member] | Employment Agreements [Member]
Related Party Transaction [Line Items]
[custom:AutoAllowances]										5,400	7,200
Payments to Employees										$ 66,000	$ 84,000

SCHEDULE OF FUTURE MINIMUM LEAS

SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Total operating lease liabilities	$ 3,931	$ 5,360
Copier Lease [Member]
Property, Plant and Equipment [Line Items]
2022	1,783
2023	1,783
2024	743
Total	4,309
Less: present value discount	(378)
Total operating lease liabilities	$ 3,931

LEASES (Details Narrative)

LEASES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Operating lease, right-of-use assets	$ 3,858	$ 5,258
Operating lease liability	3,931	5,360
Operating lease expense	1,752	$ 1,752
Copier Lease [Member]
Property, Plant and Equipment [Line Items]
Operating lease liability	$ 3,931
Lease term	60 months
Monthly payments of operating lease	$ 149
Lease incremental borrowing rate	7.50%

SCHEDULE OF COMMON STOCKHOLDERS

SCHEDULE OF COMMON STOCKHOLDERS DIVIDEND DECLARATION (Details)	Apr. 21, 2020shares
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Number of common stock shares issued	114,300,000
Percentage of owned pre dividend	100.00%
Common stock, dividend shares	25,000,000
Common stock, shares after dividend	139,300,000
Percentage of owned after dividend	100.00%
Webstar Networks [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Number of common stock shares issued	17,000,000
Percentage of owned pre dividend	14.87%
Common stock, dividend shares	3,718,285
Common stock, shares after dividend	20,718,285
Percentage of owned after dividend	14.87%
Mr. James Owens [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Number of common stock shares issued	97,000,000
Percentage of owned pre dividend	84.86%
Common stock, dividend shares	21,216,098
Common stock, shares after dividend	118,216,098
Percentage of owned after dividend	84.86%
Ashok Mohan [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Number of common stock shares issued	100,000
Percentage of owned pre dividend	0.09%
Common stock, dividend shares	21,873
Common stock, shares after dividend	121,873
Percentage of owned after dividend	0.09%
Michael Foster [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Number of common stock shares issued	75,000
Percentage of owned pre dividend	0.07%
Common stock, dividend shares	16,404
Common stock, shares after dividend	91,404
Percentage of owned after dividend	0.07%
Heather Anan [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Number of common stock shares issued	50,000
Percentage of owned pre dividend	0.04%
Common stock, dividend shares	10,936
Common stock, shares after dividend	60,936
Percentage of owned after dividend	0.04%
John England [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Number of common stock shares issued	75,000
Percentage of owned pre dividend	0.07%
Common stock, dividend shares	16,404
Common stock, shares after dividend	91,404
Percentage of owned after dividend	0.07%

STOCKHOLDERS_ DEFICIT (Details

STOCKHOLDERS’ DEFICIT (Details Narrative) - USD ($)

Dec. 09, 2021

Aug. 18, 2021

Jun. 16, 2021

Sep. 14, 2020

Sep. 10, 2020

Jul. 27, 2020

Apr. 24, 2020

Apr. 21, 2020

Apr. 02, 2020

Mar. 16, 2020

Dec. 31, 2021

Dec. 31, 2020

Class of Stock [Line Items]

Preferred stock, shares authorized

1,000,000

1,000,000

Number of shares issued and sold

600,000

Stock issued during period value new issues

$ 60,000

Common stock, par value

$ 0.0001

Proceeds from sale of initial public offering

$ 60,000

Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Weighted Average Grant Date Fair Value

$ 0.0001

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value

$ 0.5625

APIC, Share-based Payment Arrangement, Option, Increase for Cost Recognition

$ 1,406,250

Share-based Payment Arrangement, Noncash Expense

$ 1,406,250

Mr. James Owens [Member]

Class of Stock [Line Items]

Number of shares issued and sold

28,934,383

39,281,715

89,524,996

590,613

50,000,000

Board of Directors [Member]

Class of Stock [Line Items]

Common stock dividend

$ 0.218723

Chief Financial Officer [Member]

Class of Stock [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Shares Purchased for Award

2,500,000

Series A Preferred Stock [Member]

Class of Stock [Line Items]

Preferred stock, shares authorized

1,000

1,000

1,000

Preferred stock, voting rights

The Series A Preferred Stock has voting rights equivalent to three times the total voting power of the total common stock outstanding at any time. The Series A Preferred Stock has no transfer rights, no conversion rights, no dividends, and no liquidation preference

Series A Preferred Stock [Member] | Mr. James Owens [Member]

Class of Stock [Line Items]

Number of shares issued and sold

1,000

Shares issued, price per share

$ 250

Stock issued during period value new issues

$ 250,000

Schedule of Effective Tax Rate

Schedule of Effective Tax Rate on Net Loss (Details)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
U.S statutory rate	21.00%	21.00%
Florida state corporate income tax rate	3.535%	4.458%
Total statutory tax rates	24.535%	25.458%
Less valuation allowance	(24.535%)	(25.458%)
Net

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2017
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Net operating loss carryover	$ 1,123,715	$ 106,617
Loss carryover	$ 1,017,098
Operating loss carryforwards, limitations on use	limitations of 80%
Minimum [Member]
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Operating loss carryforwards expiration year	2025
Maximum [Member]
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Operating loss carryforwards expiration year	2027

COMMITMENTS (Details Narrative)

COMMITMENTS (Details Narrative) - Executive Employment Agreements [Member]	Feb. 21, 2020USD ($)Days
Mr. James Owens [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Trading days | Days	20
Employee salaries description	The agreement further provides that if the termination is by the Company, other than ‘for cause’, the Company will pay to employee a one-time payment equal to one year’s salary, two years’ salary if due to a change of control. Additionally, the agreement provides that Mr. Owens’ compensation will be: (i) salary of $350,000 per year, (ii) auto allowance of $1,000 per month, (iii) vacation of 4 weeks per year, and (iii) the right to participate in any other bonus or compensation plan established by the Company’s board of directors and made available to our officers and directors
Salary expenses	$ 350,000
Allowances per month	$ 1,000
Don D. Roberts [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Trading days | Days	20
Employee salaries description	The agreement further provides that if the termination is by the Company, other than ‘for cause’, the Company will pay to employee a one-time payment equal to one year’s salary, two years’ salary if due to a change of control. Additionally, the agreement provides that Mr. Roberts’ compensation will be: (i) salary of $350,000 per year, (ii) auto allowance of $1,000 per month, (iii) vacation of 4 weeks per year, and (iii) the right to participate in any other bonus or compensation plan established by the Company’s board of directors and made available to our officers and directors.
Salary expenses	$ 350,000
Allowances per month	$ 1,000
Harold E. Hutchins [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Trading days | Days	20
Employee salaries description	The agreement further provides that if the termination is by the Company, other than ‘for cause’, the Company will pay to employee a one-time payment equal to one year’s salary, two years’ salary if due to a change of control. Additionally, the agreement provides that Mr. Hutchins’ compensation will be: (i) salary of $350,000 per year, (ii) auto allowance of $1,000 per month, (iii) vacation of 4 weeks per year, and (iii) the right to participate in any other bonus or compensation plan established by the Company’s board of directors and made available to our officers and directors
Salary expenses	$ 350,000
Allowances per month	$ 1,000

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	2 Months Ended	12 Months Ended
	Mar. 08, 2022	Dec. 31, 2021	Dec. 31, 2020
Subsequent Event [Line Items]
Proceeds from Related Party Debt		$ 167,369	$ 178,453
Mr. James Owens [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Proceeds from Related Party Debt	$ 61,184