First Foods (FIFG) 10-K 17 Apr 23 2022 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2022	Apr. 14, 2023	Jun. 30, 2022
Cover [Abstract]
Entity Registrant Name	FIRST FOODS GROUP, INC.
Entity Central Index Key	0001648903
Document Type	10-K
Amendment Flag	false
Entity Voluntary Filers	Yes
Current Fiscal Year End Date	--12-31
Entity Well Known Seasoned Issuer	No
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Current Reporting Status	No
Document Period End Date	Dec. 31, 2022
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2022
Entity Common Stock Shares Outstanding		27,058,338
Entity Public Float			$ 3,117,394
Document Annual Report	true
Document Transition Report	false
Entity File Number	333-206260
Entity Incorporation State Country Code	NV
Entity Tax Identification Number	47-4145514
Entity Interactive Data Current	Yes
Icfr Auditor Attestation Flag	false
Entity Address Address Line 1	First Foods Group, Inc.c/o Incorp Services, Inc.
Entity Address Address Line 2	3773 Howard Hughes Parkway
Entity Address Address Line 3	Suite 500S
Entity Address City Or Town	Las Vegas
Entity Address State Or Province	NV
Entity Address Postal Zip Code	89169-6014
City Area Code	201
Local Phone Number	471-0988
Auditor Name	Friedman LLP
Auditor Location	Marlton, New Jersey
Auditor Firm Id	711

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2022	Dec. 31, 2021
CURRENT ASSETS
Cash	$ 525	$ 5,627
Restricted cash	5,900	5,900
Inventory, net	106	56,936
Merchant cash advances, net of allowance $163,842 and $131,703, respectively	0	37,541
Prepaid expenses and other current assets	23,365	89,888
TOTAL CURRENT ASSETS	29,896	195,892
Security deposit	24,060	0
Property and equipment, net	0	139,103
Operating lease right-of-use assets	0	177,062
TOTAL ASSETS	53,956	512,057
CURRENT LIABILITIES
Accounts payable and accrued liabilities	760,801	1,074,216
Accrued compensation and accrued liabilities - related parties	1,869,131	718,114
Put liability	29,421	29,421
Deferred revenue	61,133	81,953
Loans, net of unamortized debt discount	1,368,505	1,288,586
Related party loans, net of unamortized debt discount	870,313	471,009
Operating lease liabilities	80,592	69,078
TOTAL CURRENT LIABILITIES	5,039,896	3,732,377
Loans - long term	150,000	150,000
Operating lease liabilities - long term	29,383	109,975
TOTAL LIABILITIES	5,219,279	3,992,352
Preferred stock, 20,000,000 shares authorized:
Common stock: $0.001 par value, 100,000,000 shares authorized, 27,058,338 and 26,998,338 shares issued and outstanding, respectively	27,058	26,998
Additional paid-in capital	11,916,116	12,062,341
Accumulated Stockholders' deficit	(16,768,055)	(15,335,458)
Total First Foods Group, Inc. Stockholders' Deficit	(4,823,866)	(3,245,104)
Noncontrolling interests	(341,457)	(235,191)
Total Stockholders' deficit	(5,165,323)	(3,480,295)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	53,956	512,057
Series A Preferred Stock [Member]
Preferred stock, 20,000,000 shares authorized:
Series A convertible preferred stock: $0.001 par value, 1 share authorized, 1 issued and outstanding ($577,005 liquidation preference)	0	0
Series C Preferred Stock [Member]
Preferred stock, 20,000,000 shares authorized:
Series A convertible preferred stock: $0.001 par value, 1 share authorized, 1 issued and outstanding ($577,005 liquidation preference)	660	660
Series B Preferred Stock [Member]
Preferred stock, 20,000,000 shares authorized:
Series A convertible preferred stock: $0.001 par value, 1 share authorized, 1 issued and outstanding ($577,005 liquidation preference)	$ 355	$ 355

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Merchant Cash Advances, Net Of Allowance	$ 163,842	$ 131,703
Common Stock, Par Value	$ 0.001	$ 0.001
Common Stock, Shares Authorized	100,000,000	100,000,000
Common Stock, Shares Issued	27,058,338	26,998,338
Common Stock, Shares Outstanding	26,998,338	26,998,338
Preferred Stock, Shares Authorized	20,000,000	20,000,000
Series B Preferred Stock [Member]
Preferred Stock, Shares Authorized	4,999,999	4,999,999
Preferred Stock, Par Value	$ 0.001	$ 0.001
Preferred Stock, Shares Issued	354,999	354,999
Preferred Stock, Shares Outstanding	354,999	354,999
Preferred Stock, Liquidation Preference, Amount	$ 118,235	$ 118,235
Series A Convertible Preferred Stock [Member]
Preferred Stock, Shares Authorized	1	1
Preferred Stock, Par Value	$ 0.001	$ 0.001
Preferred Stock, Shares Issued	1	1
Preferred Stock, Shares Outstanding	1	1
Preferred Stock, Liquidation Preference, Amount	$ 577,005	$ 577,005
Series C Convertible Preferred Stock [Member]
Preferred Stock, Shares Authorized	3,000,000	3,000,000
Preferred Stock, Par Value	$ 0.001	$ 0.001
Preferred Stock, Shares Issued	660,000	660,000
Preferred Stock, Shares Outstanding	660,000	660,000
Preferred Stock, Liquidation Preference, Amount	$ 165,000	$ 165,000

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
REVENUES
Product sales, net	$ 82,844	$ 323,084
Merchant cash advance income, net	1,951	39,673
Total Revenues	84,795	362,757
OPERATING EXPENSES
Cost of product sales	79,537	233,247
Legal fees	34,087	35,019
General and administrative	969,263	1,702,035
Provision for merchant cash advances	33,239	(154,303)
Impairment of assets	244,941	46,368
Total Operating Expenses	1,316,225	1,862,366
LOSS FROM OPERATIONS	(1,276,272)	(1,499,609)
OTHER INCOME (EXPENSE)
Other income	38,137	110,000
Loss on extinguishment of loans payable	0	(412,509)
Interest expense	300,728	671,055
Loss before income taxes	(1,538,863)	(2,473,173)
Provision for income taxes	0	0
NET LOSS	(1,538,863)	(2,473,173)
Non-controlling interest share of loss	106,266	92,411
Deemed dividends	(263,430)	(337,930)
Net loss attributed to shareholders of First Foods Group, Inc.	$ (1,696,027)	$ (2,718,692)
BASIC AND DILUTED LOSS PER COMMON SHARE ATTRIBUTABLE TO FIRST FOODS GROUP, INC. STOCKHOLDERS	$ (0.06)	$ (0.11)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING ATTRIBUTABLE TO FIRST FOODS GROUP, INC. STOCKHOLDERS - BASIC AND DILUTED	27,050,426	24,717,458

Consolidated Statements of Chan

Consolidated Statements of Changes in Deficit - USD ($)	Total	Preferred Stock	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Total First Foods Group, Inc. Deficit	Non-controlling Interests
Balance, shares at Dec. 31, 2020		1,133,333	22,367,179
Balance, amount at Dec. 31, 2020	$ (2,558,375)	$ 1,133	$ 22,367	$ 10,515,601	$ (12,954,696)	$ (2,415,595)	$ (142,780)
Common stock issued for cash to a related party, shares			499,998
Common stock issued for cash to a related party, amount	100,000	0	$ 500	99,500	0	100,000	0
Stock compensation consultant - Put liability, shares			147,991
Stock compensation consultant - Put liability, amount	0	0	$ 147	(147)	0	0	0
Common stock issued to consultants for services, shares			70,856
Common stock issued to consultants for services, amount	9,432	0	$ 72	9,361	0	9,432	0
Common stock issued for related party loan, shares			190,000
Common stock issued for related party loan, amount	39,160	0	$ 190	38,970	0	39,160	0
Common stock issued with loans payable, shares			114,000
Common stock issued with loans payable, amount	19,860	0	$ 114	19,746	0	19,860	0
Common stock issued for conversion of loans payable, shares			1,608,314
Common stock issued for conversion of loans payable, amount	343,997	0	$ 1,608	342,388	0	343,997	0
Common stock issued for conversion of loans payable - related party, shares			2,000,000
Common stock issued for conversion of loans payable - related party, amount	460,000	$ 0	$ 2,000	458,000	0	460,000	0
Preferred stock waived by director, shares		(118,333)
Preferred stock waived by director, amount	(118)	$ (118)	0	0	0	(118)	0
Stock based compensation	236,835	0	0	236,835	0	236,835	0
Warrants issued for director services	91,270	0	0	91,270	0	91,270	0
Warrants issued for related party loan	67,940	0	0	67,940	0	67,940	0
Warrants issued for conversion of loan payable	83,513	0	0	83,513	0	83,513	0
Warrants issued for loan payable	47,597	0	0	47,597	0	47,597	0
Modification of warrants	51,767	0	0	51,767	0	51,767	0
Net loss	(2,473,173)	$ 0	$ 0	0	(2,380,762)	(2,380,762)	(92,411)
Balance, shares at Dec. 31, 2021		1,015,000	26,998,338
Balance, amount at Dec. 31, 2021	(3,480,295)	$ 1,015	$ 26,998	12,062,341	(15,335,458)	3,245,104	(235,191)
Balance, amount at Dec. 31, 2021	(3,245,104)
Common stock issued with loans payable, shares			60,000
Common stock issued with loans payable, amount	12,600	0	$ 60	12,540	0	12,600	0
Stock based compensation	55,333	0	0	55,333	0	55,333	0
Warrants issued for loan payable	35,876	0	0	35,876	0	35,876	0
Net loss	(1,538,863)	0	0	0	(1,432,597)	(1,432,597)	(106,266)
Warrants issued for consulting services	41,508	0	0	41,508	0	41,508	0
Accumulated catch up adjustment	(291,482)	$ 0	$ 0	(291,482)	0	(291,482)	0
Balance, shares at Dec. 31, 2022		1,015,000	27,058,338
Balance, amount at Dec. 31, 2022	$ (5,165,323)	$ 1,015	$ 27,058	$ 11,916,116	$ (16,768,055)	$ (4,823,866)	$ (341,457)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Loss	$ (1,538,863)	$ (2,473,173)
Adjustments to reconcile net loss to net provided by (cash used) in operating activities:
Non-employee stock based compensation	0	9,432
Employee stock based compensation	96,841	328,106
Accumulative catch up adjustment	(291,482)	0
Loss on extinguishment of loans payable	0	412,509
Impairment of assets	244,941	46,368
Amortization of debt discount	111,749	463,751
Depreciation and amortization expense	57,707	57,844
Change in merchant allowance	32,140	(159,677)
Merchant cash advance direct write off	0	5,374
Non-cash lease expense	69,839	62,185
Put liability	0	29,421
Forgiveness of preferred series B stock	0	(118)
Inventory reserve	38,190	0
Changes in operating assets and liabilities:
Inventory	4,076	(10,696)
Merchant cash advances	5,401	237,841
Prepaid expenses and other current assets	705	58,917
Operating lease liabilities	(69,078)	(60,403)
Accounts payable and accrued liabilities	(313,415)	429,124
Accrued compensation and accrued liabilities - related party	1,151,017	252,608
Deferred revenue	(20,820)	(23,105)
Net cash provided by (used in) operating activities	421,052	(333,692)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of equipment	0	(877)
Net cash used in investing activities	0	(877)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from sale of common stock - related party	0	100,000
Proceeds from loans	35,950	213,101
Repayment of loans	0	(53,480)
Proceeds from related party loans	380,000	172,500
Repayments of related party loans	0	(136,411)
Net cash provided by financing activities	415,590	295,710
NET DECREASE IN CASH AND RESTRICTED CASH	(5,102)	(38,859)
CASH AND RESTRICTED CASH AT BEGINNING OF YEAR	11,527	50,386
CASH AND RESTRICTED CASH AT END OF YEAR	6,425	11,527
END OF YEAR
Cash	525	5,627
Restricted Cash	5,900	5,900
Total restricted cash	6,425	11,527
NON-CASH FINANCING ACTIVITIES:
Common stock issued with loans	12,600	19,860
Common stock issued with related party loans	0	39,160
Common stock issued for conversion of loans payable	0	225,000
Common stock issued for conversion of related party loans	0	250,000
Warrants issued with loans	35,876	99,364
Warrants issued with related party loans	0	67,940
CASH PAID FOR:
Interest	12,025	111,351
Income taxes	$ 0	$ 0

BUSINESS SUMMARY OF SIGNIFICANT

BUSINESS SUMMARY OF SIGNIFICANT ACCOUNTING PRINCIPLES AND GOING CONCERN	12 Months Ended
	Dec. 31, 2022
BUSINESS SUMMARY OF SIGNIFICANT ACCOUNTING PRINCIPLES AND GOING CONCERN
Note 1 - BUSINESS SUMMARY OF SIGNIFICANT ACCOUNTING PRINCIPLES AND GOING CONCERN	NOTE 1 – BUSINESS SUMMARY OF SIGNIFICANT ACCOUNTING PRINCIPLES AND GOING CONCERN Nature of Business First Foods Group, Inc. (the “Company” or “First Foods”) is a smaller reporting company focused on developing its specialty chocolate product line through its Holy Cacao subsidiary, participating in merchant cash advances (“MCAs”) through its 1 st Holy Cacao is a majority owned subsidiary that is dedicated to producing, packaging, distributing and selling specialty chocolate products, including specialty chocolate products infused with a hemp-based ingredient in accordance with the Company’s understanding of the Agricultural Act of 2014 (the “2014 Farm Bill”) and/or the Agriculture Improvement Act of 2018 (the “2018 Farm Bill,” and together with the 2014 Farm Bill, collectively, the “Farm Bill”), which renders the production of hemp in compliance with the provisions of the Farm Bill federally lawful. The Company has not been, is not, and has no current plans to be involved in producing, packaging, distributing or selling any product that is infused with a marijuana-based ingredient, although it intends to revisit the matter as regulations change in jurisdictions in which it operates. The Company is also dedicated to licensing its intellectual property (“IP”), including its name, brand, and packaging, to third parties. The Company may license its IP to third parties that may produce, package, and distribute hemp-based products pursuant with the Company’s understanding of the Farm Bill. The Company may license its IP to third parties that may produce, package, and distribute marijuana-based products, but only as such licensing is legal. Holy Cacao holds four trademarks for the brands, “The Edibles Cult”, “Purely Irresistible”, “Mystere” and “Southeast Edibles”. The Company also has a contract with TIER Merchant Advances LLC (“TIER”) to participate in the purchase of future receivables from qualified TIER merchants for the purpose of generating revenue for the Company. The Company also provides cash advances directly to merchants. Correction of Immaterial Misstatement During the year ended December 31, 2022, the Company became aware of an adjustment to correct an error in our previously issued financial statements regarding the recognition of revenue and deferred revenue in the amount of $16,137. As of December 31, 2021, the Company overstated deferred revenue in the amount of $16,137 and for the period ended December 31, 2021, the Company understated product sales, net in the amount of $16,137. The Company recorded an out of period adjustment for the year ended December 31, 2022 in the amount of $16,137 to other income in the Company’s consolidated statements of operations. Based on an analysis of ASC 250 “Accounting Changes and Error Corrections”, Staff Accounting Bulletin 99 “Materiality” and Staff Accounting Bulletin 108 “Considering the Effects of Prior Year Misstatements in Current Year Financial Statements”, the Company has determined that these errors were immaterial to the previously issued consolidated financial statements for the year ended December 31, 2021 and are immaterial to the year ended December 31, 2022. Liquidity and Going Concern The Company’s consolidated financial statements are prepared using generally accepted accounting principles in the United States of America (“GAAP”) applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and allow it to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Company obtaining adequate capital to fund operating losses until it becomes profitable. If the Company is unable to obtain adequate capital, it could be forced to cease operations. In order to continue as a going concern, the Company will need, among other things, additional capital resources. As of December 31, 2022, the Company had approximately $1,369,000 in third-party short-term debt and approximately $4,500 in associated debt discount and approximately $870,000 in related-party short-term debt and $0 in associated debt discount that is due within the next twelve months. Management’s plan is to continue to increase revenue, obtain such resources for the Company by obtaining capital from management and significant shareholders sufficient to meet its operating expenses and seeking equity and/or debt financing. However, neither any members of management nor any significant shareholders are currently committed to invest funds with us and; therefore, we cannot provide any assurances that the Company will be successful in accomplishing any of its plans. The Company does not have sufficient cash flow for the next twelve months from the date of this report. The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plans described in the preceding paragraph and eventually secure other sources of financing and attain profitable operations. The accompanying consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. These reasons raise substantial doubt about the Company’s ability to continue as a going concern. Use of Estimates The preparation of consolidated financial statements in conformity with 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 consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Basis of Presentation The Company’s consolidated financial statements are presented in accordance with generally accepted accounting principles in the United States of America (“GAAP”). The noncontrolling interest represents the proportionate share of the proceeds received and also the income and loss pickup from the fifteen-percent sale of equity interest in our 85% owned subsidiary; Holy Cacao. Principles of Consolidation The consolidated financial statements represent the consolidation of the accounts of the Company and its subsidiary in conformity with GAAP. All intercompany accounts and transactions have been eliminated in consolidation. Cash and Cash Equivalents The Company considers all highly liquid temporary cash investments with an original maturity of twelve months or less to be cash equivalents. At December 31, 2022 and 2021, the Company had no cash equivalents. The Company’s cash is held with financial institutions, and the account balances may exceed the Federal Deposit Insurance Corporation (FDIC) insurance limit at times. Accounts are insured by the FDIC up to $250,000 per financial institution. The Company has not experienced any losses in such accounts with these financial institutions. Restricted Cash As of December 31, 2022 restricted cash included $5,900, which was restricted pursuant to the requirements in the sales consultant agreement entered into November 2020. Merchant Cash Advances The Company participates in the merchant cash advance industry by directly advancing sums to a merchant or a merchant advance provider, TIER, who in turn advances sums to merchants or other merchant cash advance providers. Each reporting period, the Company reviews the carrying value of these advances and determines whether an impairment reserve is necessary. At December 31, 2022, the Company reserved an amount equal to 100% of the outstanding merchant cash advance balance at period end based on the potential impact of COVID 19. Revenue Recognition We completed, related to our merchant cash advance business line, our assessment of the impact of Accounting Standards Codification (“ASC”) 606 and determined that we recognize revenue in accordance with ASC 860, Transfers and Servicing Product sales are measured based on consideration specified in a contract with a customer that we expect to receive in exchange for goods, net of any variable considerations (e.g. rights to return product, sales incentives, etc.). The Company recognizes revenue when it satisfies a performance obligation by transferring control of a product to a customer. These criteria are assumed to have been met upon delivery of the products requested by the customer to the customer’s carrier. The Company applied the practical expedient available under ASC 606 to disregard determining significant financing components, if the good is transferred and payment is received within one year. When a merchant cash advance is purchased, the Company records a merchant cash advance participation receivable for the purchase price. The purchase price consists of the merchant cash advance principal plus an up-front commission that is amortized over the term of the merchant cash advance. The amount of the commission is negotiated between the Company and TIER for each contract. The standard commission is 15% of the merchant cash advance principal but can be reduced depending upon the credit worthiness of the merchant. The average commission paid by the Company since inception has been approximately 7%. If a merchant cash advance contract is signed in one period, but not paid until a subsequent period, a corresponding liability is established in the current period. At the time the Company participates in a merchant cash advance, the Company records a deferred revenue liability, which is the total future receivable due to the Company less the principal amount of the merchant cash advance. Revenue is recognized and the deferred liability is reduced over the term of the merchant cash advance. TIER maintains a bank account on behalf of the Company. Each day, TIER receives payment, reflected in the bank account, for each merchant cash advance TIER has purchased on behalf of the Company from various merchant cash advance providers. The Company reduces its merchant cash advance balance by the cash received, which is net of platform fees. Platform fees are a daily charge associated with the ACH service and the financial and reporting management software platform provided by TIER. The platform fees are also negotiated between the Company and TIER for each contract but are typically 4% of the daily merchant cash advance principal amount. For each merchant cash advance entered into by the Company, TIER receives a daily payment as payments are made on the advance, for each merchant cash advance TIER has purchased on behalf of the Company from various merchant cash advance providers. The Company reduces its merchant cash advance balance by the cash received, which is net of a 2% commission to TIER. The following table shows net sales by category for 2022 and 2021: 2022 Change 2021 Net sales by category: Chocolate products $ 82,844 -74 % $ 323,084 Merchant cash advances 1,951 -95 % 39,673 Total net sales $ 84,795 -77 % $ 362,757 Accounts Receivable and Allowance for Doubtful Accounts Accounts receivable are carried at original invoice amount less an estimate made for doubtful accounts based on a review of all outstanding amounts. Management determines the allowance for doubtful accounts by regularly evaluating individual customer receivables and considering a customer’s financial condition, credit history and current economic conditions and sets up an allowance for doubtful accounts when collection is uncertain. Customers’ accounts are written off when all attempts to collect have been exhausted. The Company considers an invoice past due once the term of the invoice has passed and payment has not been received. No interest is charged on past due invoices. Recoveries of accounts receivable previously written off are recorded as income when received. As of December 31, 2022, the Company had no allowance for doubtful accounts. Inventory Inventory, consisting of raw materials, work in process and products available for sale, are accounted for using the first-in, first-out method, and are valued at the lower of cost or net realizable value. This valuation requires management to make judgements based on currently available information, about the likely method of disposition, such as through sales to individual customers and returns. The Company has an allowance for inventory reserves. Inventory consisted of the following as of December 31, 2022 and 2021: December 31, December 31, 2022 2021 Raw Materials $ 24,249 $ 40,080 Work in Process 11,948 8,965 Finished Goods 2,099 7,891 Inventory Allowance (38,190 ) - Total $ 106 $ 56,936 Property and Equipment Property and equipment are stated at cost, less accumulated depreciation and amortization. Expenditures for maintenance and repairs are charged to expense when incurred, while renewals and betterments that materially extend the life of an asset are capitalized. When assets are sold, retired or otherwise disposed of, the cost and accumulated depreciation are removed from the balance sheets and any resulting gain or loss is reflected in the consolidated statements of operations and stockholders’ deficit in the period realized. Depreciation and amortization are provided using the straight-line method over the estimated useful lives of the assets, which are as follows: Property – Leasehold improvements 4 years Equipment 5 years Impairment of Assets The Company evaluates its assets for impairment whenever events or changes in circumstances indicate the carrying value of an asset or group of assets may not be recoverable. If these circumstances exist, recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset group to future undiscounted net cash flows expected to be generated by the asset group. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. During the years ended December 31, 2022 and 2021, the Company impaired property and equipment, ROU asset and other assets for a total of $244,941 and $46,368, respectively. Leases The Company determines if an arrangement is a lease at the inception of a contract. Operating lease right-of-use (“ROU”) assets are included in right-of-use assets on the consolidated balance sheets. The current and long-term components of operating lease liabilities are included in the operating lease liabilities and operating lease liabilities – long term, respectively on the consolidated balance sheets. Operating lease ROU assets and operating lease liabilities are recognized based on the present value of the future minimum lease payments over the lease term. As most of the Company’s leases do not provide an implicit rate, the Company uses an incremental borrowing rate based on the information available at the commencement date in determining the present value of future payments. Certain leases may include options to extend or terminate the lease. Lease expense for minimum lease payments is recognized on a straight-line basis over the lease term. Leases with an initial term of 12 months or less are not recorded in the consolidated balance sheet. The company does not include the non-lease components that are associated with the lease and accounts for them outside of the lease in accordance with ASC Topic 842 Leases. The percentage of cost associated with the lease component was 100%. Research and Development The Company’s policy is to engage market and branding consultants to research and develop specialty chocolate products, including chocolate products infused with a hemp-based ingredient, and packaging targeted to particular states within the US. The research and development costs for the years ended December 31, 2022 and 2021, were approximately $66,000 and $89,000, respectively. These expenses are included in general and administrative expenses on the accompanying consolidated statements of operations. Deferred Financing Costs The Company records origination and other expenses related to its debt obligations as deferred financing costs. These expenses are deferred and amortized over the life of the related debt instrument. In accordance with Accounting Standards Update (“ASU”) No. 2015-03, deferred finance costs, net of accumulated amortization have been included as a contra to the corresponding loans in the accompanying consolidated balance sheets as of December 31, 2022 and 2021, respectively. Stock Based Compensation The Company measures and recognizes compensation expense for all stock-based payments at fair value over the requisite service period. The Company uses the Black-Scholes option pricing model to determine the weighted average fair value of options and warrants. For restricted stock grants, fair value is determined as the closing price of our common stock on the date of grant. Equity-based compensation expense is recorded in administrative expenses based on the classification of the employee or vendor. The determination of fair value of stock-based payment awards on the date of grant using an option-pricing model is affected by our stock price, as well as by assumptions regarding a number of subjective variables. These variables include, but are not limited to, the expected stock price volatility over the term of the awards, and actual and projected employee stock option exercise behaviors. Income Taxes The Company provides for income taxes using the asset and liability approach. Deferred tax assets and liabilities are recorded based on the differences between the financial statement and tax bases of assets and liabilities and the tax rates in effect when these differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance if, based on the weight of available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized. As of December 31, 2022 and 2021, the Company had a full valuation allowance against deferred tax assets. With the historical change in ownership, the Company is subject to certain NOL limitations under Section 382 of the Internal Revenue Code. Per Share Data In accordance with “ASC-260 - Earnings per Share”, the basic loss per common share is computed by dividing net loss available to common stockholders by the weighted average number of common shares outstanding. Diluted loss per common share is computed similar to basic loss per common 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 if the additional common shares were dilutive. There were no dilutive shares outstanding as of December 31, 2022 and 2021 because their effect would be antidilutive. The Company had 5,429,775 and 5,704,775 warrants to purchase common stock outstanding at December 31, 2022 and 2021, respectively. The Company had 4,470,000 warrants to purchase Series B preferred stock outstanding at December 31, 2022 and 2021. The Company has outstanding one (1) Series A preferred share that is convertible into five (5) shares of the Company’s common stock outstanding at December 31, 2022 and 2021. Additionally, the Company has 354,999 Series B preferred shares, and 660,000 Series C preferred shares outstanding that are convertible into 1,774,995 and 660,000 shares of common stock, respectively, at December 31, 2022 and 2021, respectively. The warrants and preferred stock were not included in the Company’s weighted average number of common shares outstanding because they would be anti-dilutive. Fair Value of Financial Instruments Fair value estimates of financial instruments are made at a specific point in time, based on relevant information about financial markets and specific financial instruments. As these estimates are subjective in nature, involving uncertainties and matters of significant judgment, they cannot be determined with precision. Changes in assumptions can significantly affect estimated fair value. The carrying value of cash, merchant cash advances, accounts receivable, vendor deposits, prepaid expenses, accounts payable and accrued liabilities approximate their fair value because of the short-term nature of these instruments. Management is of the opinion that the Company is not exposed to significant market or credit risks arising from these financial instruments. Advertising and Promotion Advertising and promotion costs are expensed as incurred. Advertising and promotion costs for the years ended December 31, 2022 and 2021, were approximately $46,000 and $112,000, respectively. These expenses are included in general and administrative expenses on the accompanying consolidated statements of operations. Non-Controlling Interests in Condensed Consolidated Financial Statements In June 2011, the Financial Accounting Standards Board (“FASB”) issued ASC 810-10-65-1, to clarify that a non-controlling (minority) interest in a subsidiary is an ownership interest in the entity that should be reported as equity in the consolidated financial statements. It also requires consolidated net income to include the amounts attributable to both the parent and non-controlling interest, with disclosure on the face of the consolidated income statement of the amounts attributed to the parent and to the non-controlling interest. In accordance with ASC 810-10-45-21, those losses attributable to the parent and the non-controlling interest in subsidiaries may exceed their interests in the subsidiary’s equity. The excess and any further losses attributable to the parent and the non-controlling interest shall be attributed to those interests even if that attribution results in a deficit non-controlling interest balance. During the year ended December 31, 2017, the Company entered into a subscription agreement for the sale of a ten-percent equity interest in its then wholly owned subsidiary, Holy Cacao, for $200,000 in cash proceeds, in the aggregate. During the year ended December 31, 2019, 5% equity was issued to a service provider due to the completion of Holy Cacao’s first sale of its product, as per the agreement with the service provider. The Company’s periodic reporting now includes the results of operations of Holy Cacao, with the fifteen-percent ownership reported as non-controlling interests. The following table summarizes the results of operations for Holy Cacao for the period: For The Year Ended December 31, 2022 2021 Revenue $ 82,844 $ 323,084 Cost of Goods Sold (79,537 ) (233,247 ) Operating Expense (488,808 ) (705,216 ) Impairment of Assets (244,941 ) (46,368 ) Loss from Operations $ (730,442 ) $ (661,747 ) The Company conducts business as two operating segments, First Foods and Holy Cacao. The Company does not distinguish between the two segments and has only one reportable segment based on quantitative thresholds. The accounting policies of the segments are the same as the accounting policies of the Company as a whole. The operating results of these business segments are regularly reviewed by the Company’s chief operating decision maker. Recent Accounting Pronouncements From time to time, new accounting pronouncements are issued by the FASB or other standard setting bodies. Unless otherwise discussed, the Company believes that the impact of recently issued standards that are not yet effective will not have a material impact on its consolidated financial position or results of operations upon adoption. In June 2016, the FASB issued ASU 2016-13, “Financial Instruments – Credit Losses” to improve information on credit losses for financial assets and net investment in leases that are not accounted for at fair value through net income. ASU 2016-13 replaces the current incurred loss impairment methodology with a methodology that reflects expected credit losses. In April 2019 and May 2019, the FASB issued ASU No. 2019-04, “Codification Improvements to Topic 326, Financial Instruments-Credit Losses, Topic 815, Derivatives and Hedging, and Topic 825, Financial Instruments” and ASU No. 2019-05, “Financial Instruments-Credit Losses (Topic 326): Targeted Transition Relief” which provided additional implementation guidance on the previously issued ASU. In November 2019, the FASB issued ASU 2019-10, “Financial Instruments - Credit Loss (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842),” which defers the effective date for public filers that are considered small reporting companies (“SRC”) as defined by the Securities and Exchange Commission to fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. Since the Company is an SRC, implementation is not needed until January 1, 2023. The Company will continue to evaluate the effect adopting ASU 2016-13 will have on the Company’s consolidated financial statements. In May 2021, the FASB issued ASU 2021-04, “Earnings Per Share (Topic 260), Debt - Modifications and Extinguishments (Subtopic 470-50), Compensation - Stock Compensation (Topic 718), and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40): Issuer’s Accounting for Certain Modifications or Exchanges of Freestanding Equity – Classified Written Call Options (a consensus of the FASB Emerging Issues Task Force).” The ASU addresses how an issuer should account for modifications or an exchange of freestanding written call options classified as equity that is not within the scope of another Topic. For both public and private companies, the ASU is effective for fiscal years beginning after December 15, 2021. The Company adopted ASU 2021-04 as of January 1, 2022, there was no material impact on its consolidated financial statements.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2022
RELATED PARTY TRANSACTIONS
NOTE 2 - RELATED PARTY TRANSACTIONS	NOTE 2 – RELATED PARTY TRANSACTIONS Employment Agreement On March 1, 2017, Mark J. Keeley assumed the role of Chief Financial Officer (“CFO”). Pursuant to his Employment Agreement, the CFO shall receive $20,833 per month. Additionally, Mr. Keeley earns an additional $40,000 per year for his role as a Director of the Board. As of December 31, 2022 and 2021, the Company has accrued $829,167 and $579,167, respectively, in relation to the employment agreements and $27,828 and $24,203, respectively, in relation to the payroll tax liability. Consulting Agreements On February 27, 2017, Harold Kestenbaum assumed the role of Chairman of the Board of Directors and Interim Chief Executive Officer (“Interim CEO”). Mr. Kestenbaum earned $40,000 per year for his role as Chairman of the Board and no longer takes compensation. As of December 31, 2022, the Company has accrued a total of $40,000 of compensation for his role as Interim CEO under a previous agreement. As of December 31, 2022, the Company has a consulting agreement with R and W Financial (a company owned by a director) for $5,000 a month. The agreement is for an indefinite period of time and is subject to cancellation by either party with written notice of 30 days. The outstanding balance as of December 31, 2022 and 2021 was $209,618 and $146,303, respectively. Related Party Loans Associated equity instruments recorded as debt discount Original New Common Fair Value of Common Fair Value of Interest Maturity Maturity Shares Shares Warrants Warrants December 31, December 31, Rate Date Date** issued issued issued issued 2022 2021 1 12%* 4/17/22 10/31/23 $ 100,000 $ 100,000 2 0%* 4/24/22 7/15/23 179,813 179,813 3 12%* 4/16/22 7/31/23 150,000 150,000 During the year ended December 31, 2022 - - - - During the year ended December 31, 2021 130,000 26,500 200,000 35,540 4 0%* 9/15/22 500 500 5 0%* 5/30/22 12/31/23 433,000 60,000 6 0%* Loans fully repaid in 2021 - - - During the year ended December 31, 2022 - - - - During the year ended December 31, 2021 60,000 12,660 - - 7 0%* 8/24/22 12/31/22 7,000 - Unamortized debt discount - (19,304 ) Total $ 870,313 $ 471,009 * - unsecured note ** - During the years ended December 31, 2022 and 2021, the company extended the terms of the notes identified above. The extension of the term was accounted for as a modification to the original note. The company capitalized new costs of $0 and $74,700, for the years ended December 31, 2022 and 2021, respectively, as a result of the modifications. During the years ended December 31, 2022 and 2021, the Company recorded $19,304 and $106,741 of interest expense related to the amortization of debt discount and $24,000 and $34,356 of regular interest, respectively. As of December 31, 2022 and 2021, accrued interest was $92,149 and $68,149, respectively. During the year ended December 31, 2021, the Company converted $250,000 of loan payable in exchange for 2,000,000 shares of common stock and warrants for the right to purchase 375,000 shares of common stock. The aggregate fair value of the common stock shares issued and for the granted warrants was $543,513. The Company recorded a loss on extinguishment of loans payable of $293,513. Related Party Payables As of December 31, 2022, the Company owes a Director $262,518 for expenses incurred on behalf of the company. All of the above and below transactions were approved by disinterested directors. Director Agreements The Company annually revisits the board of director agreements, which include quarterly compensation of $10,000 per director for the fiscal year. Three of the five board members currently are compensated under these terms, while the other two board members remain unpaid. As of December 31, 2022 and December 31, 2021, the Company has accrued $500,000 and $381,000, respectively, in relation to the director agreements which is included in Accounts payable and accrued liabilities – related parties on the consolidated balance sheet.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2022
PROPERTY AND EQUIPMENT
NOTE 3 - PROPERTY AND EQUIPMENT	NOTE 3 – PROPERTY AND EQUIPMENT Property and equipment, net consists of the following: December 31, 2022 December 31, 2021 Leasehold improvements $ 40,000 $ 40,000 Equipment 240,392 240,392 Less: Accumulated depreciation and amortization (141,289 ) (94,921 ) Less: Impairment (139,103 ) (46,368 ) Total $ - $ 139,103

ACCOUNTS PAYABLE, RELATED PARTY

ACCOUNTS PAYABLE, RELATED PARTY PAYABLE AND ACCRUED LIABILITIES	12 Months Ended
	Dec. 31, 2022
ACCOUNTS PAYABLE, RELATED PARTY PAYABLE AND ACCRUED LIABILITIES
NOTE 4 - ACCOUNTS PAYABLE, RELATED PARTY PAYABLE AND ACCRUED LIABILITIES	NOTE 4 – ACCOUNTS PAYABLE, RELATED PARTY PAYABLE AND ACCRUED LIABILITIES Accounts payable and accrued liabilities consist of the following: December 31, December 31, 2022 2021 Accounts Payable $ 322,547 $ 221,206 Interest 391,160 209,311 Salaries - 603,371 Other 47,094 40,328 Total third party payables 760,801 1,074,216 Related party payables, accrued salaries, officers and director fees 1,869,131 718,114 Total payables $ 2,629,932 $ 1,792,330

LOANS AND LONG TERM LOANS

LOANS AND LONG TERM LOANS	12 Months Ended
	Dec. 31, 2022
LOANS AND LONG TERM LOANS
NOTE 5 - LOANS AND LONG-TERM LOANS	NOTE 5 – LOANS AND LONG-TERM LOANS Interest Rate Original Maturity Date New Maturity Date **** Common Shares issued Fair Value of Common Shares issued ($) Warrants issued Fair Value of Warrants issued ($) December 31, 2022 December 31, 2021 1 12%* 4/16/2022 4/30/2023 $ 50,000 $ 50,000 During the year ended December 31, 2022 - - - - During the year ended December 31, 2021 - - 50,000 7,675 2 12%* 4/22/2022 12/31/2023 18,000 18,000 During the year ended December 31, 2022 - - - - During the year ended December 31, 2021 36,000 7,560 - - 3 12%* 6/30/2022 12/31/2023 250,000 250,000 During the year ended December 31, 2022 - - 125,000 28,088 During the year ended December 31, 2021 - - 250,000 37,125 4 12%* 4/16/2022 12/31/2023 410,000 410,000 5 12%* 4/16/2022 12/31/2023 140,000 140,000 6 12%* 4/30/2022 12/31/2023 200,000 200,000 7 12%* 7/31/2022 12/31/2023 60,000 60,000 During the year ended December 31, 2022 60,000 12,600 60,000 7,788 During the year ended December 31, 2021 60,000 9,600 - - 8 12%* 7/29/2022 12/31/2023 96,000 96,000 9 3.75% ** 6/25/2050 150,000 150,000 10 12.5%* 12/17/2022 3,600 3,600 11 0%* 9/19/2022 7/1/2023 16,500 16,500 During the year ended December 31, 2022 - - - - During the year ended December 31, 2021 - - 16,500 2,802 12 0%* 4/16/2022 12/31/2023 50,000 50,000 13 0% *** 4/16/2022 7/15/2023 30,000 30,000 14 0%* 4/16/2022 12/31/2023 13,000 13,000 15 0% *** 5/30/2022 12/31/2023 30,000 - 16 0% 11/30/2022 12/31/2023 5,950 - Unamortized debt discount (4,545 ) (48,514 ) Total 1,518,505 1,438,586 Less: short term loans, net 1,368,505 1,288,586 Total long-term loans, net $ 150,000 $ 150,000 * - unsecured note ** - secured note and collateralized by all tangible and intangible personal property *** - unsecured note and guaranteed by a Director of the Company **** - During the years ended December 31, 2022 and 2021, the company extended the terms of the notes identified above, the extension of the term was accounted for as a modification to the original note. The company capitalized new costs of $48,476 and $67,762, for the years ended December 31, 2022 and 2021, respectively, as a result of the modifications. During the years ended December 31, 2022 and 2021, the Company recorded $92,444 and $357,010 of interest expense related to the amortization of debt discount and $152,955 and $168,397 of regular interest, respectively. As of December 31, 2022 and 2021, accrued interest was $285,733 and $132,778, respectively. As of December 31, 2022 and 2021, accrued interest associated with the economic injury disaster loan was $13,278 and $8,385, respectively.

STOCKHOLDERS DEFICIT

STOCKHOLDERS DEFICIT	12 Months Ended
	Dec. 31, 2022
STOCKHOLDERS' DEFICIT
NOTE 6 - STOCKHOLDERS' DEFICIT	NOTE 6 – STOCKHOLDERS’ DEFICIT Warrant Activity Common Stock Warrants On July 7, 2020, our Board of Directors appointed Michael Kaplan to the Board of Directors. In connection with the agreement one million (1,000,000) warrants were issued. The warrants are valued at $177,200 based on the Black Scholes Model. For the years ended December 31, 2022 and 2021, the Company recorded $0 and $91,270 as compensation expense related to the warrants, respectively. Prior to Mr. Kaplan’s appointment to the Board of Directors, on July 7, 2020 the Company entered into a Consulting Agreement with Mr. Kaplan to award him, as full compensation for two (2) years of service, warrants to purchase two million (2,000,000) shares of common stock, if certain milestones are reached, at an exercise price of $0.18 per share, which was the closing price of our common stock on such date. The warrants are valued at $354,400 based on the Black Scholes Model. When the warrants were issued management had assessed the probability of certain milestones being met as probable and therefore the warrants were being straight-lined over the term of services and accelerated whenever a milestone is met. During the quarter ending June 30, 2022, management, upon further review, has determined that these milestones will probably not be met and has recorded an accumulative catch up adjustment of $291,482. For the year ended December 31, 2022 and 2021, the Company recorded $41,508 and $168,340 as compensation expense related to the warrants, respectively. In July 2022, the term of the consulting agreement ended with no further milestones being completed. No further compensation will be recorded in association to these warrants. On August 4, 2020, the Company signed an Employment Agreement for a term of three years with an annual base salary of eighty-four thousand dollars ($84,000). As part of the agreement the Company will issue a warrant to the employee to purchase 300,000 shares a year, for a total of 900,000 shares of the Company’s common stock. The warrants have a term of three (3) years from date of issue and an exercise price equal to the closing market price of the Company’s common stock on August 4, of the corresponding year. The warrants issued on August 4, 2020, 2021 and 2022, are valued at $97,470, $46,050 and $22,740, respectively, based on the Black Scholes Model. The warrants will be subject to a 12-month period whereby the warrants will vest in equal monthly increments for each year of the employment period. Once per quarter, the employee may waive the right to receive 25,000 warrants and receive in exchange for $5,000 worth of shares of the Company’s common stock. In the event the employee’s employment is terminated by the Company without cause, the employee shall be entitled to receive severance in an amount equal to the lesser of three month’s salary or the amount of salary otherwise payable until the termination date. The employee additionally shall be entitled to retain all warrants scheduled to vest within the following nine months. For the years ended December 31, 2022 and 2021, the Company recorded $55,333 and $57,681 as compensation expense related to the warrants, respectively. As a result of August 4, 2022 issuance, the price protection clause on the director’s warrants issued on December 31, 2019 and on the consultant’s warrant issued on July 31, 2020 and August 4, 2020, were triggered resulting in the warrants being reset to an exercise price of $0.40 and $0.08, respectively. As a result of the modification of the exercise price of these warrants, the Company recognized an incremental value of $263,430, which was recorded as a deemed dividend on the consolidated statement of operations. On March 21, 2022, the Company extended the maturity date on one of its promissory notes (see Note 5). In association with this extension the company granted warrants for the right to purchase 125,000 shares of common stock at an exercise price of $0.24 a share. The warrants are valued at $28,088 based on the Black Scholes Model, are fully vested as of the issue date and have an exercise term of three (3) years. The Company recorded a debt discount and will amortize it over the life of the loan. On August 1, 2022, the Company extended the maturity date on one of its promissory notes (see Note 5). In association with this extension the company granted warrants for the right to purchase 60,000 shares of common stock at an exercise price of $0.14 a share. The warrants are valued at $7,788 based on the Black Scholes Model, are fully vested as of the issue date and have an exercise term of three (3) years. The Company recorded a debt discount and will amortize it over the life of the loan. The Company utilized the Black-Scholes option-pricing model to estimate fair value, utilizing the following assumptions for the respective years: 2022 2021 Risk-free interest rate 0.22-3.16 % 0.03-0.08 % Expected term of options, in years 3 3 Expected annual volatility 211.0-235.0 % 228.0-247.7 % Expected dividend yield - % - % Determined grant date fair value per option $ 0.08 – 0.22 $ 0.14 – 0.22 A summary of the Company’s warrants to purchase common stock activity is as follows: Number of Warrants (in common shares) Weighted Average Exercise Price Outstanding, December 31, 2020 4,899,750 $ 0.21 Granted 1,148,775 0.19 Exercised - - Forfeited or cancelled (343,750 ) 0.08 Outstanding, December 31, 2021 5,704,775 $ 0.22 Granted 785,000 0.14 Exercised - - Forfeited or cancelled (1,060,000 ) 0.31 Outstanding, December 31, 2022 5,429,775 $ 0.19 As of December 31, 2022, 3,354,775 warrants for common stock were exercisable and the intrinsic value of these warrants was $0, the weighted average remaining contractual life for warrants outstanding was 1.39 years and the remaining expense is $18,000 over the remaining amortization period which is 8 months. Summary information regarding the options outstanding and exercisable at December 31, 2022 is as follows: Outstanding Exercisable Weighted Average Weighted Weighted Remaining Average Average Range of Number Contractual Exercise Exercise Exercise Prices Outstanding Life Price Exercisable Price (in shares) (in years) (in shares) $0.08 – $0.50 5,429,775 1.39 $ 0.19 3,354,775 $ 0.20 As of December 31, 2021, 3,804,775 warrants for common stock were exercisable and the intrinsic value of these warrants was $64,834, the weighted average remaining contractual life for warrants outstanding was 2.09 years and the remaining expense is $86,707 over the remaining amortization period which is 7 months. Preferred Stock Warrants A summary of the Company’s warrants to purchase Series B Preferred Stock activity is as follows: Number of Warrants (in Series B Preferred Stock) Weighted Average Exercise Price Outstanding, December 31, 2020 4,470,000 $ 0.68 Granted - - Exercised - - Forfeited or cancelled - - Outstanding, December 31, 2021 4,470,000 $ 0.68 Granted - - Exercised - - Forfeited or cancelled - - Outstanding, December 31, 2022 4,470,000 $ 0.68 As of December 31, 2022, 4,470,000 warrants for Series B preferred stock were exercisable and the intrinsic value of these warrants was $0, the weighted average remaining contractual life for warrants outstanding was 5.37 years. As of December 31, 2021, 4,470,000 warrants for Series B preferred stock were exercisable and the intrinsic value of these warrants was $1,758,600, the weighted average remaining contractual life for warrants outstanding was 6.37 years.

LEASES

LEASES	12 Months Ended
	Dec. 31, 2022
LEASES
NOTE 7 - LEASES	NOTE 7 – LEASES On June 23, 2020, the Company entered into an operating lease agreement with a term of 4 years, and an option to extend for three years, comprising of office and warehouse space. This option is included in the lease term when it is reasonably certain that the option will be exercised and failure to exercise such option will result in economic penalty and as such the option to extend for the three-year term is not included in the below calculation. For the years ended December 31, 2022 and 2021, the Company incurred lease expense for its operating leases of $87,642 and $87,642, respectively, which was included in general and administrative expenses on the accompanying consolidated statements of operations. During the year ended December 31, 2022, the Company has recognized a loss on impairment of $107,233 in relation to the Company’s right-of-use assets related to the change in business strategy. The corresponding lease liabilities will remain until the Company satisfies its lease obligations. The Company’s weighted-average remaining lease term relating to its operating leases is 1.33 years, with a weighted-average discount rate of 12.00%. The Company had cash payments for operating leases of $86,881 and $85,860 for the years ended December 31, 2022 and 2021, respectively. The following table presents information about the amount, timing and uncertainty of cash flows arising from the Company’s operating leases as of December 31, 2022. Maturity of Lease Liability 2023 $ 89,487 2024 30,121 Thereafter - Total undiscounted operating lease payments $ 119,608 Less: Imputed interest 9,633 Present value of operating lease liabilities $ 109,975

COMMITMENTS

COMMITMENTS	12 Months Ended
	Dec. 31, 2022
Commitments
NOTE 8 - COMMITMENTS	NOTE 8 – COMMITMENTS On January 14, 2021, the Company entered into an agreement with a sales consultant to further the business purpose of the Company. In consideration for the services provided by the consultant, the consultant will receive a commission of the gross sales (net of returns) that were directly generated by the consultant to new customers. This agreement shall continue for sixty months from the date of the agreement and will automatically extend for additional successive sixty month terms unless written notice is delivered at least thirty days prior to the end of the current term. On January 4, 2022, the Company entered into a grant agreement with a sales consultant. As compensation for the services, the Company will issue up to 2,380,952 shares of restricted common stock to the sales consultant in monthly installments over the twenty (24) month term of the agreement. The number of shares to be issued by the Company to the sales consultant on a monthly basis will be determined by the amount of net sales of products generated by the sales consultant at the end of each month multiplied by a fixed percentage of 5% divided by the last closing market price of the shares as of the effective date. Additionally, if the sales consultant makes sales using salespeople who are not under contract with the Company, the Company will pay the consultant a cash commission at the end of each month equal to 5% of net sales over the term. During year ended December 31, 2022 no shares have been issued. On March 2, 2022, the Company entered into two agreements with two consultants to further the business purpose of the Company. In consideration for the services provided by the consultants, the consultants will receive a 10% commission of the gross sales (net of returns) that were directly generated by the consultants to new customers. This agreement shall continue for sixty months from the date of the agreement and will automatically extend for additional successive sixty-month terms unless written notice is delivered at least thirty days prior to the end of the current term. On March 23, 2022, the Company entered into a grant agreement with a sales consultant. As compensation for the services, the Company will issue up to 2,083,333 shares of restricted common stock to the sales consultant in monthly installments over the twenty (24) month term of the agreement. The number of shares to be issued by the Company to the sales consultant on a monthly basis will be determined by the amount of net sales of products generated by the sales consultant at the end of each month multiplied by a fixed percentage of 5% divided by the last closing market price of the shares as of the effective date. During the year ended December 31, 2022 no shares have been issued. On April 11, 2022, the Company entered into a memo of understanding with a marketing consultant, who is a National Football League (NFL) celebrity. As compensation for the services, the Company agrees to split the net profit on a 50 / 50 basis derived from the sales of the Company’s products that will be branded under the consultant’s name and result from the marketing consultant’s efforts. The marketing consultant will be paid on a quarterly basis over the two (2) year term. Commission costs for the years ended December 31, 2022 and 2021, were $1,090 and $43,863, respectively. These expenses are included in general and administrative expenses on the accompanying unaudited condensed consolidated statements of operations. As of December 31, 2022 and 2021, there were no accrued commissions outstanding.

CONCENTRATION RISKS

CONCENTRATION RISKS	12 Months Ended
	Dec. 31, 2022
CONCENTRATION RISKS
Note 9 - Concentration Risks	NOTE 9 – CONCENTRATION RISKS The Company recognizes the concentration of its merchant cash advances, which could inherently create a potential risk to future working capital in the event that the Company is not able to collect all, or a majority, of the outstanding merchant cash advances. The Company actively mitigates its portfolio concentration risk by monitoring its merchant cash advance provider’s ability to participate in merchant cash advances from alternative providers and spreading merchant cash advance participation across various merchants. As of December 31, 2022, the Company's concentrations for receivables from merchant cash advances as well as income from merchant cash advances were not significant to warrant concentration risk. As of December 31, 2021, the Company’s receivables from merchant cash advances included $29,290 from one merchant, representing 78% of the Company’s merchant cash advances. The Company earned $22,368 of MCA income from one merchant, representing 56% of the Company’s MCA income for the twelve months ended December 31, 2021. As of December 31, 2022 and 2021, there was no accounts payable concentration other than amounts owed to related parties which both makes up 70% of the balance, respectively. There was no sales concentration for the year ended December 31, 2022. However, for the year ended December 31, 2021, the Company had sales concentrations of 17%, 15% and 15% from three customers. For the year ended December 31, 2022, the Company had purchase concentrations of 24%, 23%, 18% and 13% from four vendors. For the year ended December 31, 2021, the Company had purchase concentrations of 79% from one vendor.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2022
INCOME TAXES
NOTE 10 - INCOME TAXES	NOTE 10 – INCOME TAXES There was no income tax expense reflected in the results of operations for the years ended December 31, 2022 and 2021 because the Company incurred a net loss in both years. As of December 31, 2022, the Company had federal and state net operating loss carry forwards of $7,894,000 and $5,799,000, respectively, which may be used to offset future taxable income. Approximately $1,222,000 will begin to expire in 2036 while $6,672,000 will not expire but will be limited to 80% of taxable income. The State NOL’s may be used indefinitely without limitation. The tax effects of temporary differences which give rise to deferred tax assets (liabilities) are summarized as follows: For the Years Ended December 31, 2022 2021 Net operating loss carry forwards $ 1,910,000 $ 1,754,000 Stock based compensation 1,845,000 1,845,000 Fixed assets and intangibles 24,000 (47,000 ) Research & development credits 15,000 - Allowance for Doubtful accounts 42,000 114,000 Accrued Expenses 93,000 78,000 Other carryforwards 8,000 8,000 Total deferred tax assets $ 3,937,000 $ 3,752,000 Valuation allowance (3,937,000 ) (3,752,000 ) $ - $ - In assessing the realization of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Deferred tax assets consist primarily of the tax effect of NOL carry-forwards and stock based compensation. The Company has provided a full valuation allowance on the deferred tax assets because of the uncertainty regarding its realizability. Reconciliation of the statutory federal income tax to the Company's effective tax: For the year ended December 31, 2022 2021 % % Statutory federal tax rate 21.00 % 21.00 % State rate net of federal benefit 3.69 % 3.80 % Permanent differences (4.87 )% (3.92 )% Rate change (7.84 )% 3.40 % Valuation allowance (11.98 )% (24.28 )% Provision for income taxes - % - % The Company’s policy is to record interest and penalties associated with unrecognized tax benefits as additional income taxes in the consolidated statements of operations. As of December 31, 2022 and 2021 the Company had no unrecognized tax benefits. There were no changes in the Company’s unrecognized tax benefits during the years ended December 31, 2022 and 2021. The Company did not recognize any interest or penalties during the years ended December 31, 2022 and 2021 related to unrecognized tax benefits. Tax years 2018-2021 remain open to examination for federal income tax purposes and by other major taxing jurisdictions to which the Company is subject.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2022
SUBSEQUENT EVENTS
NOTE 11 - SUBSEQUENT EVENTS	NOTE 11 – SUBSEQUENT EVENTS Subsequent to the year end, the Company has extended various loans (see notes 2 and 5).

BUSINESS SUMMARY OF SIGNIFICA_2

BUSINESS SUMMARY OF SIGNIFICANT ACCOUNTING PRINCIPLES AND GOING CONCERN (Policies)	12 Months Ended
	Dec. 31, 2022
BUSINESS SUMMARY OF SIGNIFICANT ACCOUNTING PRINCIPLES AND GOING CONCERN
Nature Of Business	First Foods Group, Inc. (the “Company” or “First Foods”) is a smaller reporting company focused on developing its specialty chocolate product line through its Holy Cacao subsidiary, participating in merchant cash advances (“MCAs”) through its 1 st Holy Cacao is a majority owned subsidiary that is dedicated to producing, packaging, distributing and selling specialty chocolate products, including specialty chocolate products infused with a hemp-based ingredient in accordance with the Company’s understanding of the Agricultural Act of 2014 (the “2014 Farm Bill”) and/or the Agriculture Improvement Act of 2018 (the “2018 Farm Bill,” and together with the 2014 Farm Bill, collectively, the “Farm Bill”), which renders the production of hemp in compliance with the provisions of the Farm Bill federally lawful. The Company has not been, is not, and has no current plans to be involved in producing, packaging, distributing or selling any product that is infused with a marijuana-based ingredient, although it intends to revisit the matter as regulations change in jurisdictions in which it operates. The Company is also dedicated to licensing its intellectual property (“IP”), including its name, brand, and packaging, to third parties. The Company may license its IP to third parties that may produce, package, and distribute hemp-based products pursuant with the Company’s understanding of the Farm Bill. The Company may license its IP to third parties that may produce, package, and distribute marijuana-based products, but only as such licensing is legal. Holy Cacao holds four trademarks for the brands, “The Edibles Cult”, “Purely Irresistible”, “Mystere” and “Southeast Edibles”. The Company also has a contract with TIER Merchant Advances LLC (“TIER”) to participate in the purchase of future receivables from qualified TIER merchants for the purpose of generating revenue for the Company. The Company also provides cash advances directly to merchants.
Correction of Immaterial Misstatement	During the year ended December 31, 2022, the Company became aware of an adjustment to correct an error in our previously issued financial statements regarding the recognition of revenue and deferred revenue in the amount of $16,137. As of December 31, 2021, the Company overstated deferred revenue in the amount of $16,137 and for the period ended December 31, 2021, the Company understated product sales, net in the amount of $16,137. The Company recorded an out of period adjustment for the year ended December 31, 2022 in the amount of $16,137 to other income in the Company’s consolidated statements of operations. Based on an analysis of ASC 250 “Accounting Changes and Error Corrections”, Staff Accounting Bulletin 99 “Materiality” and Staff Accounting Bulletin 108 “Considering the Effects of Prior Year Misstatements in Current Year Financial Statements”, the Company has determined that these errors were immaterial to the previously issued consolidated financial statements for the year ended December 31, 2021 and are immaterial to the year ended December 31, 2022.
Liquidity And Going Concern	The Company’s consolidated financial statements are prepared using generally accepted accounting principles in the United States of America (“GAAP”) applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and allow it to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Company obtaining adequate capital to fund operating losses until it becomes profitable. If the Company is unable to obtain adequate capital, it could be forced to cease operations. In order to continue as a going concern, the Company will need, among other things, additional capital resources. As of December 31, 2022, the Company had approximately $1,369,000 in third-party short-term debt and approximately $4,500 in associated debt discount and approximately $870,000 in related-party short-term debt and $0 in associated debt discount that is due within the next twelve months. Management’s plan is to continue to increase revenue, obtain such resources for the Company by obtaining capital from management and significant shareholders sufficient to meet its operating expenses and seeking equity and/or debt financing. However, neither any members of management nor any significant shareholders are currently committed to invest funds with us and; therefore, we cannot provide any assurances that the Company will be successful in accomplishing any of its plans. The Company does not have sufficient cash flow for the next twelve months from the date of this report. The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plans described in the preceding paragraph and eventually secure other sources of financing and attain profitable operations. The accompanying consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. These reasons raise substantial doubt about the Company’s ability to continue as a going concern.
Use of Estimates	The preparation of consolidated financial statements in conformity with 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 consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Basis of Presentation	The Company’s consolidated financial statements are presented in accordance with generally accepted accounting principles in the United States of America (“GAAP”). The noncontrolling interest represents the proportionate share of the proceeds received and also the income and loss pickup from the fifteen-percent sale of equity interest in our 85% owned subsidiary; Holy Cacao.
Principles of Consolidation	The consolidated financial statements represent the consolidation of the accounts of the Company and its subsidiary in conformity with GAAP. All intercompany accounts and transactions have been eliminated in consolidation.
Cash and Cash Equivalents	The Company considers all highly liquid temporary cash investments with an original maturity of twelve months or less to be cash equivalents. At December 31, 2022 and 2021, the Company had no cash equivalents. The Company’s cash is held with financial institutions, and the account balances may exceed the Federal Deposit Insurance Corporation (FDIC) insurance limit at times. Accounts are insured by the FDIC up to $250,000 per financial institution. The Company has not experienced any losses in such accounts with these financial institutions.
Restricted Cash	As of December 31, 2022 restricted cash included $5,900, which was restricted pursuant to the requirements in the sales consultant agreement entered into November 2020.
Merchant Cash Advances	The Company participates in the merchant cash advance industry by directly advancing sums to a merchant or a merchant advance provider, TIER, who in turn advances sums to merchants or other merchant cash advance providers. Each reporting period, the Company reviews the carrying value of these advances and determines whether an impairment reserve is necessary. At December 31, 2022, the Company reserved an amount equal to 100% of the outstanding merchant cash advance balance at period end based on the potential impact of COVID 19.
Revenue Recognition	We completed, related to our merchant cash advance business line, our assessment of the impact of Accounting Standards Codification (“ASC”) 606 and determined that we recognize revenue in accordance with ASC 860, Transfers and Servicing Product sales are measured based on consideration specified in a contract with a customer that we expect to receive in exchange for goods, net of any variable considerations (e.g. rights to return product, sales incentives, etc.). The Company recognizes revenue when it satisfies a performance obligation by transferring control of a product to a customer. These criteria are assumed to have been met upon delivery of the products requested by the customer to the customer’s carrier. The Company applied the practical expedient available under ASC 606 to disregard determining significant financing components, if the good is transferred and payment is received within one year. When a merchant cash advance is purchased, the Company records a merchant cash advance participation receivable for the purchase price. The purchase price consists of the merchant cash advance principal plus an up-front commission that is amortized over the term of the merchant cash advance. The amount of the commission is negotiated between the Company and TIER for each contract. The standard commission is 15% of the merchant cash advance principal but can be reduced depending upon the credit worthiness of the merchant. The average commission paid by the Company since inception has been approximately 7%. If a merchant cash advance contract is signed in one period, but not paid until a subsequent period, a corresponding liability is established in the current period. At the time the Company participates in a merchant cash advance, the Company records a deferred revenue liability, which is the total future receivable due to the Company less the principal amount of the merchant cash advance. Revenue is recognized and the deferred liability is reduced over the term of the merchant cash advance. TIER maintains a bank account on behalf of the Company. Each day, TIER receives payment, reflected in the bank account, for each merchant cash advance TIER has purchased on behalf of the Company from various merchant cash advance providers. The Company reduces its merchant cash advance balance by the cash received, which is net of platform fees. Platform fees are a daily charge associated with the ACH service and the financial and reporting management software platform provided by TIER. The platform fees are also negotiated between the Company and TIER for each contract but are typically 4% of the daily merchant cash advance principal amount. For each merchant cash advance entered into by the Company, TIER receives a daily payment as payments are made on the advance, for each merchant cash advance TIER has purchased on behalf of the Company from various merchant cash advance providers. The Company reduces its merchant cash advance balance by the cash received, which is net of a 2% commission to TIER. The following table shows net sales by category for 2022 and 2021: 2022 Change 2021 Net sales by category: Chocolate products $ 82,844 -74 % $ 323,084 Merchant cash advances 1,951 -95 % 39,673 Total net sales $ 84,795 -77 % $ 362,757
Accounts Receivable and Allowance for Doubtful Accounts	Accounts receivable are carried at original invoice amount less an estimate made for doubtful accounts based on a review of all outstanding amounts. Management determines the allowance for doubtful accounts by regularly evaluating individual customer receivables and considering a customer’s financial condition, credit history and current economic conditions and sets up an allowance for doubtful accounts when collection is uncertain. Customers’ accounts are written off when all attempts to collect have been exhausted. The Company considers an invoice past due once the term of the invoice has passed and payment has not been received. No interest is charged on past due invoices. Recoveries of accounts receivable previously written off are recorded as income when received. As of December 31, 2022, the Company had no allowance for doubtful accounts.
Inventory	Inventory, consisting of raw materials, work in process and products available for sale, are accounted for using the first-in, first-out method, and are valued at the lower of cost or net realizable value. This valuation requires management to make judgements based on currently available information, about the likely method of disposition, such as through sales to individual customers and returns. The Company has an allowance for inventory reserves. Inventory consisted of the following as of December 31, 2022 and 2021: December 31, December 31, 2022 2021 Raw Materials $ 24,249 $ 40,080 Work in Process 11,948 8,965 Finished Goods 2,099 7,891 Inventory Allowance (38,190 ) - Total $ 106 $ 56,936
Property and Equipment	Property and equipment are stated at cost, less accumulated depreciation and amortization. Expenditures for maintenance and repairs are charged to expense when incurred, while renewals and betterments that materially extend the life of an asset are capitalized. When assets are sold, retired or otherwise disposed of, the cost and accumulated depreciation are removed from the balance sheets and any resulting gain or loss is reflected in the consolidated statements of operations and stockholders’ deficit in the period realized. Depreciation and amortization are provided using the straight-line method over the estimated useful lives of the assets, which are as follows: Property – Leasehold improvements 4 years Equipment 5 years
Impairment of Assets	The Company evaluates its assets for impairment whenever events or changes in circumstances indicate the carrying value of an asset or group of assets may not be recoverable. If these circumstances exist, recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset group to future undiscounted net cash flows expected to be generated by the asset group. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. During the years ended December 31, 2022 and 2021, the Company impaired property and equipment, ROU asset and other assets for a total of $244,941 and $46,368, respectively.
Leases	The Company determines if an arrangement is a lease at the inception of a contract. Operating lease right-of-use (“ROU”) assets are included in right-of-use assets on the consolidated balance sheets. The current and long-term components of operating lease liabilities are included in the operating lease liabilities and operating lease liabilities – long term, respectively on the consolidated balance sheets. Operating lease ROU assets and operating lease liabilities are recognized based on the present value of the future minimum lease payments over the lease term. As most of the Company’s leases do not provide an implicit rate, the Company uses an incremental borrowing rate based on the information available at the commencement date in determining the present value of future payments. Certain leases may include options to extend or terminate the lease. Lease expense for minimum lease payments is recognized on a straight-line basis over the lease term. Leases with an initial term of 12 months or less are not recorded in the consolidated balance sheet. The company does not include the non-lease components that are associated with the lease and accounts for them outside of the lease in accordance with ASC Topic 842 Leases. The percentage of cost associated with the lease component was 100%.
Research and Development	The Company’s policy is to engage market and branding consultants to research and develop specialty chocolate products, including chocolate products infused with a hemp-based ingredient, and packaging targeted to particular states within the US. The research and development costs for the years ended December 31, 2022 and 2021, were approximately $66,000 and $89,000, respectively. These expenses are included in general and administrative expenses on the accompanying consolidated statements of operations.
Deferred Financing Costs	The Company records origination and other expenses related to its debt obligations as deferred financing costs. These expenses are deferred and amortized over the life of the related debt instrument. In accordance with Accounting Standards Update (“ASU”) No. 2015-03, deferred finance costs, net of accumulated amortization have been included as a contra to the corresponding loans in the accompanying consolidated balance sheets as of December 31, 2022 and 2021, respectively.
Stock Based Compensation	The Company measures and recognizes compensation expense for all stock-based payments at fair value over the requisite service period. The Company uses the Black-Scholes option pricing model to determine the weighted average fair value of options and warrants. For restricted stock grants, fair value is determined as the closing price of our common stock on the date of grant. Equity-based compensation expense is recorded in administrative expenses based on the classification of the employee or vendor. The determination of fair value of stock-based payment awards on the date of grant using an option-pricing model is affected by our stock price, as well as by assumptions regarding a number of subjective variables. These variables include, but are not limited to, the expected stock price volatility over the term of the awards, and actual and projected employee stock option exercise behaviors.
Income Taxes	The Company provides for income taxes using the asset and liability approach. Deferred tax assets and liabilities are recorded based on the differences between the financial statement and tax bases of assets and liabilities and the tax rates in effect when these differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance if, based on the weight of available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized. As of December 31, 2022 and 2021, the Company had a full valuation allowance against deferred tax assets. With the historical change in ownership, the Company is subject to certain NOL limitations under Section 382 of the Internal Revenue Code.
Per Share Data	In accordance with “ASC-260 - Earnings per Share”, the basic loss per common share is computed by dividing net loss available to common stockholders by the weighted average number of common shares outstanding. Diluted loss per common share is computed similar to basic loss per common 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 if the additional common shares were dilutive. There were no dilutive shares outstanding as of December 31, 2022 and 2021 because their effect would be antidilutive. The Company had 5,429,775 and 5,704,775 warrants to purchase common stock outstanding at December 31, 2022 and 2021, respectively. The Company had 4,470,000 warrants to purchase Series B preferred stock outstanding at December 31, 2022 and 2021. The Company has outstanding one (1) Series A preferred share that is convertible into five (5) shares of the Company’s common stock outstanding at December 31, 2022 and 2021. Additionally, the Company has 354,999 Series B preferred shares, and 660,000 Series C preferred shares outstanding that are convertible into 1,774,995 and 660,000 shares of common stock, respectively, at December 31, 2022 and 2021, respectively. The warrants and preferred stock were not included in the Company’s weighted average number of common shares outstanding because they would be anti-dilutive.
Fair Value of Financial Instruments	Fair value estimates of financial instruments are made at a specific point in time, based on relevant information about financial markets and specific financial instruments. As these estimates are subjective in nature, involving uncertainties and matters of significant judgment, they cannot be determined with precision. Changes in assumptions can significantly affect estimated fair value. The carrying value of cash, merchant cash advances, accounts receivable, vendor deposits, prepaid expenses, accounts payable and accrued liabilities approximate their fair value because of the short-term nature of these instruments. Management is of the opinion that the Company is not exposed to significant market or credit risks arising from these financial instruments.
Advertising and Promotion	Advertising and promotion costs are expensed as incurred. Advertising and promotion costs for the years ended December 31, 2022 and 2021, were approximately $46,000 and $112,000, respectively. These expenses are included in general and administrative expenses on the accompanying consolidated statements of operations.
Non-Controlling Interests in Condensed Consolidated Financial Statements	In June 2011, the Financial Accounting Standards Board (“FASB”) issued ASC 810-10-65-1, to clarify that a non-controlling (minority) interest in a subsidiary is an ownership interest in the entity that should be reported as equity in the consolidated financial statements. It also requires consolidated net income to include the amounts attributable to both the parent and non-controlling interest, with disclosure on the face of the consolidated income statement of the amounts attributed to the parent and to the non-controlling interest. In accordance with ASC 810-10-45-21, those losses attributable to the parent and the non-controlling interest in subsidiaries may exceed their interests in the subsidiary’s equity. The excess and any further losses attributable to the parent and the non-controlling interest shall be attributed to those interests even if that attribution results in a deficit non-controlling interest balance. During the year ended December 31, 2017, the Company entered into a subscription agreement for the sale of a ten-percent equity interest in its then wholly owned subsidiary, Holy Cacao, for $200,000 in cash proceeds, in the aggregate. During the year ended December 31, 2019, 5% equity was issued to a service provider due to the completion of Holy Cacao’s first sale of its product, as per the agreement with the service provider. The Company’s periodic reporting now includes the results of operations of Holy Cacao, with the fifteen-percent ownership reported as non-controlling interests. The following table summarizes the results of operations for Holy Cacao for the period: For The Year Ended December 31, 2022 2021 Revenue $ 82,844 $ 323,084 Cost of Goods Sold (79,537 ) (233,247 ) Operating Expense (488,808 ) (705,216 ) Impairment of Assets (244,941 ) (46,368 ) Loss from Operations $ (730,442 ) $ (661,747 ) The Company conducts business as two operating segments, First Foods and Holy Cacao. The Company does not distinguish between the two segments and has only one reportable segment based on quantitative thresholds. The accounting policies of the segments are the same as the accounting policies of the Company as a whole. The operating results of these business segments are regularly reviewed by the Company’s chief operating decision maker.
Recent Accounting Pronouncements	From time to time, new accounting pronouncements are issued by the FASB or other standard setting bodies. Unless otherwise discussed, the Company believes that the impact of recently issued standards that are not yet effective will not have a material impact on its consolidated financial position or results of operations upon adoption. In June 2016, the FASB issued ASU 2016-13, “Financial Instruments – Credit Losses” to improve information on credit losses for financial assets and net investment in leases that are not accounted for at fair value through net income. ASU 2016-13 replaces the current incurred loss impairment methodology with a methodology that reflects expected credit losses. In April 2019 and May 2019, the FASB issued ASU No. 2019-04, “Codification Improvements to Topic 326, Financial Instruments-Credit Losses, Topic 815, Derivatives and Hedging, and Topic 825, Financial Instruments” and ASU No. 2019-05, “Financial Instruments-Credit Losses (Topic 326): Targeted Transition Relief” which provided additional implementation guidance on the previously issued ASU. In November 2019, the FASB issued ASU 2019-10, “Financial Instruments - Credit Loss (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842),” which defers the effective date for public filers that are considered small reporting companies (“SRC”) as defined by the Securities and Exchange Commission to fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. Since the Company is an SRC, implementation is not needed until January 1, 2023. The Company will continue to evaluate the effect adopting ASU 2016-13 will have on the Company’s consolidated financial statements. In May 2021, the FASB issued ASU 2021-04, “Earnings Per Share (Topic 260), Debt - Modifications and Extinguishments (Subtopic 470-50), Compensation - Stock Compensation (Topic 718), and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40): Issuer’s Accounting for Certain Modifications or Exchanges of Freestanding Equity – Classified Written Call Options (a consensus of the FASB Emerging Issues Task Force).” The ASU addresses how an issuer should account for modifications or an exchange of freestanding written call options classified as equity that is not within the scope of another Topic. For both public and private companies, the ASU is effective for fiscal years beginning after December 15, 2021. The Company adopted ASU 2021-04 as of January 1, 2022, there was no material impact on its consolidated financial statements.

BUSINESS SUMMARY OF SIGNIFICA_3

BUSINESS SUMMARY OF SIGNIFICANT ACCOUNTING PRINCIPLES AND GOING CONCERN (Tables)	12 Months Ended
	Dec. 31, 2022
BUSINESS SUMMARY OF SIGNIFICANT ACCOUNTING PRINCIPLES AND GOING CONCERN
Schedule of net sales by category	The following table shows net sales by category for 2022 and 2021: 2022 Change 2021 Net sales by category: Chocolate products $ 82,844 -74 % $ 323,084 Merchant cash advances 1,951 -95 % 39,673 Total net sales $ 84,795 -77 % $ 362,757
Schedule of inventory	December 31, December 31, 2022 2021 Raw Materials $ 24,249 $ 40,080 Work in Process 11,948 8,965 Finished Goods 2,099 7,891 Inventory Allowance (38,190 ) - Total $ 106 $ 56,936
Schedule of estimated useful life of assets	Property – Leasehold improvements 4 years Equipment 5 years
Schedule of results of operations	For The Year Ended December 31, 2022 2021 Revenue $ 82,844 $ 323,084 Cost of Goods Sold (79,537 ) (233,247 ) Operating Expense (488,808 ) (705,216 ) Impairment of Assets (244,941 ) (46,368 ) Loss from Operations $ (730,442 ) $ (661,747 )

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	12 Months Ended
	Dec. 31, 2022
RELATED PARTY TRANSACTIONS
Schedule of related party Loan	Associated equity instruments recorded as debt discount Original New Common Fair Value of Common Fair Value of Interest Maturity Maturity Shares Shares Warrants Warrants December 31, December 31, Rate Date Date** issued issued issued issued 2022 2021 1 12%* 4/17/22 10/31/23 $ 100,000 $ 100,000 2 0%* 4/24/22 7/15/23 179,813 179,813 3 12%* 4/16/22 7/31/23 150,000 150,000 During the year ended December 31, 2022 - - - - During the year ended December 31, 2021 130,000 26,500 200,000 35,540 4 0%* 9/15/22 500 500 5 0%* 5/30/22 12/31/23 433,000 60,000 6 0%* Loans fully repaid in 2021 - - - During the year ended December 31, 2022 - - - - During the year ended December 31, 2021 60,000 12,660 - - 7 0%* 8/24/22 12/31/22 7,000 - Unamortized debt discount - (19,304 ) Total $ 870,313 $ 471,009

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2022
PROPERTY AND EQUIPMENT
Schedule of Property and equipment	December 31, 2022 December 31, 2021 Leasehold improvements $ 40,000 $ 40,000 Equipment 240,392 240,392 Less: Accumulated depreciation and amortization (141,289 ) (94,921 ) Less: Impairment (139,103 ) (46,368 ) Total $ - $ 139,103

ACCOUNTS PAYABLE, RELATED PAR_2

ACCOUNTS PAYABLE, RELATED PARTY PAYABLE AND ACCRUED LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2022
ACCOUNTS PAYABLE, RELATED PARTY PAYABLE AND ACCRUED LIABILITIES
Schedule of accounts payable and accrued liabilities	December 31, December 31, 2022 2021 Accounts Payable $ 322,547 $ 221,206 Interest 391,160 209,311 Salaries - 603,371 Other 47,094 40,328 Total third party payables 760,801 1,074,216 Related party payables, accrued salaries, officers and director fees 1,869,131 718,114 Total payables $ 2,629,932 $ 1,792,330

LOANS AND LONGTERM LOANS (Table

LOANS AND LONGTERM LOANS (Tables)	12 Months Ended
	Dec. 31, 2022
RELATED PARTY TRANSACTIONS
Schedule of maturities of long term debt	Interest Rate Original Maturity Date New Maturity Date **** Common Shares issued Fair Value of Common Shares issued ($) Warrants issued Fair Value of Warrants issued ($) December 31, 2022 December 31, 2021 1 12%* 4/16/2022 4/30/2023 $ 50,000 $ 50,000 During the year ended December 31, 2022 - - - - During the year ended December 31, 2021 - - 50,000 7,675 2 12%* 4/22/2022 12/31/2023 18,000 18,000 During the year ended December 31, 2022 - - - - During the year ended December 31, 2021 36,000 7,560 - - 3 12%* 6/30/2022 12/31/2023 250,000 250,000 During the year ended December 31, 2022 - - 125,000 28,088 During the year ended December 31, 2021 - - 250,000 37,125 4 12%* 4/16/2022 12/31/2023 410,000 410,000 5 12%* 4/16/2022 12/31/2023 140,000 140,000 6 12%* 4/30/2022 12/31/2023 200,000 200,000 7 12%* 7/31/2022 12/31/2023 60,000 60,000 During the year ended December 31, 2022 60,000 12,600 60,000 7,788 During the year ended December 31, 2021 60,000 9,600 - - 8 12%* 7/29/2022 12/31/2023 96,000 96,000 9 3.75% ** 6/25/2050 150,000 150,000 10 12.5%* 12/17/2022 3,600 3,600 11 0%* 9/19/2022 7/1/2023 16,500 16,500 During the year ended December 31, 2022 - - - - During the year ended December 31, 2021 - - 16,500 2,802 12 0%* 4/16/2022 12/31/2023 50,000 50,000 13 0% *** 4/16/2022 7/15/2023 30,000 30,000 14 0%* 4/16/2022 12/31/2023 13,000 13,000 15 0% *** 5/30/2022 12/31/2023 30,000 - 16 0% 11/30/2022 12/31/2023 5,950 - Unamortized debt discount (4,545 ) (48,514 ) Total 1,518,505 1,438,586 Less: short term loans, net 1,368,505 1,288,586 Total long-term loans, net $ 150,000 $ 150,000

STOCKHOLDERS DEFICIT (Tables)

STOCKHOLDERS DEFICIT (Tables)	12 Months Ended
	Dec. 31, 2022
STOCKHOLDERS' DEFICIT
Sechdule of estimate fair value	2022 2021 Risk-free interest rate 0.22-3.16 % 0.03-0.08 % Expected term of options, in years 3 3 Expected annual volatility 211.0-235.0 % 228.0-247.7 % Expected dividend yield - % - % Determined grant date fair value per option $ 0.08 – 0.22 $ 0.14 – 0.22
Schedule of common stock activity	Number of Warrants (in common shares) Weighted Average Exercise Price Outstanding, December 31, 2020 4,899,750 $ 0.21 Granted 1,148,775 0.19 Exercised - - Forfeited or cancelled (343,750 ) 0.08 Outstanding, December 31, 2021 5,704,775 $ 0.22 Granted 785,000 0.14 Exercised - - Forfeited or cancelled (1,060,000 ) 0.31 Outstanding, December 31, 2022 5,429,775 $ 0.19
Sechdule of Options outstanding and exercisable	Outstanding Exercisable Weighted Average Weighted Weighted Remaining Average Average Range of Number Contractual Exercise Exercise Exercise Prices Outstanding Life Price Exercisable Price (in shares) (in years) (in shares) $0.08 – $0.50 5,429,775 1.39 $ 0.19 3,354,775 $ 0.20
Schedule of Series B Preferred Stock activity	Number of Warrants (in Series B Preferred Stock) Weighted Average Exercise Price Outstanding, December 31, 2020 4,470,000 $ 0.68 Granted - - Exercised - - Forfeited or cancelled - - Outstanding, December 31, 2021 4,470,000 $ 0.68 Granted - - Exercised - - Forfeited or cancelled - - Outstanding, December 31, 2022 4,470,000 $ 0.68

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Dec. 31, 2022
LEASES
Schedule of operating lease	Maturity of Lease Liability 2023 $ 89,487 2024 30,121 Thereafter - Total undiscounted operating lease payments $ 119,608 Less: Imputed interest 9,633 Present value of operating lease liabilities $ 109,975

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2022
INCOME TAXES
Schedule of Deferred tax assets (liabilities)	For the Years Ended December 31, 2022 2021 Net operating loss carry forwards $ 1,910,000 $ 1,754,000 Stock based compensation 1,845,000 1,845,000 Fixed assets and intangibles 24,000 (47,000 ) Research & development credits 15,000 - Allowance for Doubtful accounts 42,000 114,000 Accrued Expenses 93,000 78,000 Other carryforwards 8,000 8,000 Total deferred tax assets $ 3,937,000 $ 3,752,000 Valuation allowance (3,937,000 ) (3,752,000 ) $ - $ -
Reconciliation of the statutory federal income tax	For the year ended December 31, 2022 2021 % % Statutory federal tax rate 21.00 % 21.00 % State rate net of federal benefit 3.69 % 3.80 % Permanent differences (4.87 )% (3.92 )% Rate change (7.84 )% 3.40 % Valuation allowance (11.98 )% (24.28 )% Provision for income taxes - % - %

BUSINESS SUMMARY OF SIGNIFICA_4

BUSINESS SUMMARY OF SIGNIFICANT ACCOUNTING PRINCIPLES AND GOING CONCERN (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Total net sales	$ 84,795	$ 362,757
Net sales changes in percentage		(77.00%)
Chocolate Products
Total net sales	82,844	$ 323,084
Net sales changes in percentage		(74.00%)
Merchant Cash Advances
Total net sales	$ 1,951	$ 39,673
Net sales changes in percentage		(95.00%)

BUSINESS SUMMARY OF SIGNIFICA_5

BUSINESS SUMMARY OF SIGNIFICANT ACCOUNTING PRINCIPLES AND GOING CONCERN (Details 1) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
BUSINESS SUMMARY OF SIGNIFICANT ACCOUNTING PRINCIPLES AND GOING CONCERN
Raw Materials	$ 24,249	$ 40,080
Work in Process	11,948	8,965
Finished Goods	2,099	7,891
Inventory Allowance	(38,190)	0
Total	$ 106	$ 56,936

BUSINESS SUMMARY OF SIGNIFICA_6

BUSINESS SUMMARY OF SIGNIFICANT ACCOUNTING PRINCIPLES AND GOING CONCERN (Details 2)	12 Months Ended
	Dec. 31, 2022
Equipments [Member]
Estimated useful life	5 years
Series A Convertible Preferred Stock [Member]
Estimated useful life	4 years

BUSINESS SUMMARY OF SIGNIFICA_7

BUSINESS SUMMARY OF SIGNIFICANT ACCOUNTING PRINCIPLES AND GOING CONCERN (Details 3) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Revenue	$ 84,795	$ 362,757
Operating Expense	(1,316,225)	(1,862,366)
Loss from Operations	(1,276,272)	(1,499,609)
Holy Cacao [Member]
Revenue	82,844	323,084
Cost of Goods Sold	(79,537)	(233,247)
Operating Expense	488,808	705,216
Impairments charges	244,941	46,368
Loss from Operations	$ (730,442)	$ (661,747)

BUSINESS SUMMARY OF SIGNIFICA_8

BUSINESS SUMMARY OF SIGNIFICANT ACCOUNTING PRINCIPLES AND GOING CONCERN (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2019	Dec. 31, 2017
Cash, FDIC insured amount	$ 250,000
Deferred Revenue	16,137	$ 16,137
Short term debt third party	1,369,000
Short term debt third party, discount	4,500
Short-term debt related party	870,000
Short-term debt related party, discount	0
Restricted cash amount	$ 5,900	5,900
Average commission paid by Company, rate	7%
Research and development costs	$ 66,000	89,000
Reserve stock split	The Company has outstanding one (1) Series A preferred share that is convertible into five (5) shares of the Company’s common stock outstanding at December 31, 2022 and 2021
Series B preferred shares, outstanding	354,999
Series C preferred shares, outstanding	660,000
Advertising and promotion costs	$ 46,000	112,000
Impairment of property and equipment	244,941	46,368
Cash	$ 525	$ 5,627
Warrants [Member]
Class of warrants or rights outstanding	5,429,775	5,704,775
TIER Merchant Advances LLC [Member]
Standard commission for merchant cash advance principal, percent	15%
Holy Cacao [Member]
Standard commission for merchant cash advance principal, percent			5%
Cash				$ 200,000
Ownership interest	85%
Series C Preferred Stock [Member]
Debt conversion converted shares of common stock	1,774,995	660,000
Series B Preferred Stock [Member]
Class of warrants or rights outstanding	4,470,000	4,470,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Unamortized Debt Discount	$ 0	$ (19,304)
Related Party Loans, Net	870,313	471,009
Notes Payable One [Member]
Related Party Loans, Gross	100,000	100,000
Notes Payable Two [Member]
Related Party Loans, Gross	179,813	179,813
Notes Payable Four [Member]
Related Party Loans, Gross	500	500
Notes Payable Five [Member]
Related Party Loans, Gross	433,000	60,000
Notes Payable Seven [Member]
Related Party Loans, Gross	7,000	0
Notes Payable Three [Member]
Related Party Loans, Gross	150,000	150,000
Fair Value of Common Shares issued	0	$ 26,500
Warrants issued		200,000
Common share issued		130,000
Fair value of warrants issued	0	$ 35,540
Notes Payable Six [Member]
Related Party Loans, Gross	0	0
Fair Value of Common Shares issued	0	$ 12,660
Common share issued		60,000
Fair value of warrants issued	$ 0	$ 0

RELATED PARTY TRANSACTIONS (D_2

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Feb. 27, 2017
Interest Expense	$ 19,304	$ 106,741
Capitalized cost	0	$ 74,700
Stock issued in conversion		2,000,000
Right to purchase common share		375,000
Fair value of stock issued		$ 543,513
Loss on extinguishment		293,513
Debt Conversion Converted Instrument		250,000
Amortization Of Debt Discount, Interest	24,000	34,356
Accrued expense	92,149	68,149
Total [Member] | Director Agreements [Member]
Accrued Compensation	500,000	381,000
Compensation Expenses	10,000
Directors [Member]
Related Party Payables	262,518
Director of the Board [Member] | Employment agreement [Member]
Salary	20,833
Payroll tax liability	27,828	24,203
Accrued expense	829,167	579,167
Mr. Kestenbaum [Member] | Consulting Agreements [Member]
Accrued Compensation	40,000
Salary	5,000
Annual Payment			$ 40,000
Outstanding Balance	$ 209,618	$ 146,303

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
PROPERTY AND EQUIPMENT
Leasehold Improvements	$ 40,000	$ 40,000
Equipment	240,392	240,392
Less: Accumulated Depreciation	(141,289)	(94,921)
Less: Impairment	139,103	46,368
Total	$ 0	$ 139,103

ACCOUNTS PAYABLE AND ACCRUED LI

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Interest	$ 285,733	$ 132,778
Total Third Party Payables	760,801	1,074,216
Accounts Payable and Accrued Liabilities [Member]
Accounts Payable	322,547	221,206
Interest	391,160	209,311
Salaries	0	603,371
Other	47,094	40,328
Total Third Party Payables	760,801	1,074,216
Related Party Payables And Officer And Director Fees	1,869,131	718,114
Total Payables	$ 2,629,932	$ 1,792,330

LOANS AND LONG TERMLOANS (Detai

LOANS AND LONG TERMLOANS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Unamortized Debt Discount	$ (4,545)	$ (48,514)
Total	1,518,505	1,438,586
Less: Short Term Loans, Net	1,368,505	1,288,586
Total Long-term Loans, Net	150,000	150,000
Promissory Note [Member]
Long Term Loans, Gross	$ 50,000	$ 50,000
Debt Interest Rate	12%
Maturity Date		4/30/2023
Original maturity date		Apr. 16, 2022
Warrants issued		50,000
Fair Value of Warrants issued	$ 0	$ 7,675
Common shares issued	0	0
Fair value of common shares issued	$ 0	$ 0
Promissory Note One [Member]
Long Term Loans, Gross	$ 18,000	$ 18,000
Debt Interest Rate	12%
Maturity Date		12/31/2023
Original maturity date		Apr. 22, 2022
Fair Value of Warrants issued	$ 0	$ 0
Common shares issued	0	36,000
Fair value of common shares issued	$ 0	$ 7,560
Promissory Note Two [Member]
Long Term Loans, Gross	$ 250,000	$ 250,000
Debt Interest Rate	12%
Maturity Date		12/31/2023
Original maturity date		Jun. 30, 2022
Warrants issued	125,000	250,000
Fair Value of Warrants issued	$ 28,088	$ 37,125
Common shares issued	0	0
Fair value of common shares issued	$ 0	$ 0
Promissory Note Three [Member]
Long Term Loans, Gross	$ 410,000	$ 410,000
Debt Interest Rate	12%
Maturity Date		12/31/2023
Original maturity date		Apr. 16, 2022
Promissory Note Four [Member]
Long Term Loans, Gross	$ 140,000	$ 140,000
Debt Interest Rate	12%
Maturity Date		12/31/2023
Original maturity date		Apr. 16, 2022
Promissory Note Five [Member]
Long Term Loans, Gross	$ 200,000	$ 200,000
Debt Interest Rate	12%
Maturity Date		12/31/2023
Original maturity date		Apr. 30, 2022
Promissory Note Six [Member]
Long Term Loans, Gross	$ 60,000	$ 60,000
Debt Interest Rate	12%
Maturity Date		12/31/2023
Original maturity date		Jul. 31, 2022
Warrants issued	60,000	0
Fair Value of Warrants issued	$ 7,788	$ 0
Common shares issued	60,000	60,000
Fair value of common shares issued	$ 12,600	$ 9,600
Promissory Note Seven [Member]
Long Term Loans, Gross	$ 96,000	$ 96,000
Debt Interest Rate	12%
Maturity Date		12/31/2023
Original maturity date		Jul. 29, 2022
Promissory Note Eight [Member]
Long Term Loans, Gross	$ 150,000	$ 150,000
Debt Interest Rate	3.75%
Original maturity date		Jun. 25, 2050
Promissory Note Nine [Member]
Long Term Loans, Gross	$ 3,600	$ 3,600
Debt Interest Rate	12.50%
Original maturity date		Dec. 17, 2022
Promissory Note Ten [Member]
Long Term Loans, Gross	$ 16,500	$ 16,500
Debt Interest Rate	0%
Maturity Date		7/1/2023
Original maturity date		Sep. 19, 2022
Warrants issued	0	16,500
Fair Value of Warrants issued	$ 0	$ 2,802
Common shares issued	0	0
Fair value of common shares issued	$ 0	$ 0
Promissory Note Eleven [Member]
Long Term Loans, Gross	$ 50,000	$ 50,000
Debt Interest Rate	0%
Maturity Date		12/31/2023
Original maturity date		Apr. 16, 2022
Promissory Note Twelve [Member]
Long Term Loans, Gross	$ 30,000	$ 30,000
Debt Interest Rate	0%
Maturity Date		7/15/2023
Original maturity date		Apr. 16, 2022
Promissory Note Thirteen [Member]
Long Term Loans, Gross	$ 13,000	$ 13,000
Debt Interest Rate	0%
Maturity Date		12/31/2023
Original maturity date		Apr. 16, 2022
Promissory Note Fourteen [Member]
Long Term Loans, Gross	$ 30,000	$ 0
Debt Interest Rate	0%
Maturity Date		12/31/2023
Original maturity date		May 30, 2022
Promissory Note Fifteen [Member]
Long Term Loans, Gross	$ 5,950	$ 0
Debt Interest Rate	0%
Maturity Date		12/31/2023
Original maturity date		Nov. 30, 2022

LOANS AND LONG TERMLOANS (Det_2

LOANS AND LONG TERMLOANS (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Amortization Of Debt Discount	$ 152,955	$ 168,397
Interest Expenses	92,444	357,010
Interest	285,733	132,778
Capitalized cost	48,476	67,762
Economic Injury Disaster [Member]
Interest	$ 13,278	$ 8,385

STOCKHOLDERS DEFICIT (Details)

STOCKHOLDERS DEFICIT (Details) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Expected Term Of Options, In Years	3 years	3 years
Maximum [Member]
Determined Grant Date Fair Value Per Option	$ 0.22	$ 0.22
Expected Annual Volatility	235%	247.70%
Risk-free Interest Rate	3.16%	0.08%
Series A Preferred Stock [Member]
Determined Grant Date Fair Value Per Option	$ 0.08	$ 0.14
Expected Annual Volatility	211%	228%
Risk-free Interest Rate	0.22%	0.03%

STOCKHOLDERS DEFICIT (Details 1

STOCKHOLDERS DEFICIT (Details 1) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Warrant Outstanding, Beginning	5,429,775
Warrant Outstanding, Ending		5,429,775
Weighted Average Exercise Price, Outstanding Beginning	$ 0.68	$ 0.68
Weighted Average Exercise Price, Granted	0	0
Weighted Average Exercise Price, Exercised	0	0
Weighted Average Exercise Price, Forfeited Or Cancelled	0	0
Weighted Average Exercise Price, Outstanding Ending	0.68	0.68
Weighted Average Exercise Price [Member]
Weighted Average Exercise Price, Outstanding Beginning	0.22	0.21
Weighted Average Exercise Price, Granted	0.14	0.19
Weighted Average Exercise Price, Exercised	0	0
Weighted Average Exercise Price, Forfeited Or Cancelled	0.31	0.08
Weighted Average Exercise Price, Outstanding Ending	$ 0.19	$ 0.22
Warrants [Member]
Warrant Outstanding, Beginning	5,704,775	4,899,750
Warrant, Granted	785,000	1,148,775
Warrant, Forfeited Or Cancelled	1,060,000	343,750
Warrant Outstanding, Ending	5,429,775	5,704,775

STOCKHOLDERS DEFICIT (Details 2

STOCKHOLDERS DEFICIT (Details 2) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
STOCKHOLDERS' DEFICIT
Range of exercise prices	$0.08 – $0.50
Weighted average exercise price		$ 0.19
Weighted average remaining contractual life	1 year 4 months 20 days
Weighted average Exercisable, shares		3,354,775
Number of outstanding		5,429,775
Weighted average Exercisable, price	$ 0.20

STOCKHOLDERS DEFICIT (Details 3

STOCKHOLDERS DEFICIT (Details 3) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
STOCKHOLDERS' DEFICIT
Warrant Outstanding Beginning		4,470,000	4,470,000
Warrant Outstanding Ending	4,470,000	4,470,000
Weighted Average Exercise Price, Outstanding Beginning	$ 0.68	$ 0.68
Weighted Average Exercise Prices Granted	0	0
Weighted Average Exercise Prices Exercised	0	0
Weighted Average Exercise Price Forfeited Or Cancelled	0	0
Weighted Average Exercise Price, Outstanding Ending	$ 0.68	$ 0.68

STOCKHOLDERS DEFICIT (Details N

STOCKHOLDERS DEFICIT (Details Narrative) - USD ($)				1 Months Ended		12 Months Ended
	Aug. 01, 2022	Aug. 04, 2020	Jul. 07, 2020	Mar. 21, 2022	Jul. 31, 2020	Dec. 31, 2022	Dec. 31, 2021	Aug. 04, 2022	Aug. 04, 2021
Warrants issued during period, value, warrants		$ 97,470						$ 22,740	$ 46,050
Warrant exercise price		$ 0.08			$ 0.40
Deemed dividend							$ 263,430
Intrinsic value of warrants						$ 0	$ 1,758,600
Contractual life for warrants						5 years 4 months 13 days	6 years 4 months 13 days
Exercise Price Per Share						$ 0	$ 0
Black Scholes Model [Member]
Fair Value Of Warrants			$ 177,200
Employment agreement [Member] | August 4, 2020 [Member]
Compensation Expenses						$ 55,333	$ 57,681
Annual Base Salary						$ 84,000
Purchase Shares Of Common Stock						300,000
Term Of Agreement						3 years
Exchange Shares Of Common Stock						5,000
Warrant Received						25,000
Consultant [Member]
Compensation Expenses						$ 41,508	168,340
Michael Kaplan [Member]
Warrant Issued Upon Shares Purchased			1,000,000
Mr. Kaplan's [Member] | Consulting Agreement [Member]
Warrants issued during period, value, warrants			$ 354,400
Warrant Issued Upon Shares Purchased			(2,000,000)
Weighted average remaining contractual life			2 years
Acccumulative adjustment			$ 291,482
Exercise Price Per Share			$ 0.18
Series B Preferred Stock [Member]
Intrinsic value of warrants						$ 0	$ 64,834
Contractual life for warrants						1 year 4 months 20 days	2 years 1 month 2 days
Remaining amortization period						8 months	7 months
Number Of Warrants						4,470,000	4,470,000
Fair Value Of Warrants						$ 0	$ 91,270
Compensation Expenses						$ 18,000	$ 86,707
Common stock exercisable						3,354,775	3,804,775
Series B Preferred Stock [Member] | CFO and Director [Member]
Fair Value Of Warrants	$ 7,788			$ 28,088
Warrants Exercise Price	$ 0.14			$ 0.24
Warrants Issued Upon Shares Purchased	60,000			125,000

LEASES (Details)

LEASES (Details)	Dec. 31, 2022 USD ($)
LEASES
2023	$ 89,487
2024	30,121
Thereafter	0
Total Undiscounted Operating Lease Payments	119,608
Less: Imputed Interest	9,633
Present Value Of Operating Lease Liabilities	$ 109,975

LEASES (Details Narrative)

LEASES (Details Narrative) - USD ($)	1 Months Ended		12 Months Ended
	Jun. 23, 2020	Jun. 23, 2020	Dec. 31, 2022	Dec. 31, 2021
Conditional Extended Term, Description		Company entered into an operating lease agreement with a term of 4 years, and an option to extend for three years, comprising of office and warehouse space
Operating Lease, Weighted Average Discount Rate, Percent	12%	12%
Rght-of-use assets			$ 107,233
Operating Lease Expense			87,642	$ 87,642
Operating Lease Term, Duration	1 year 3 months 29 days
Operating Leases [Member]
Operating Cash Flow			$ 86,881	$ 85,860

COMMITMENTS (Details Narrative)

COMMITMENTS (Details Narrative) - USD ($)				1 Months Ended	12 Months Ended
	Apr. 11, 2022	Mar. 02, 2022	Jan. 04, 2022	Mar. 23, 2022	Dec. 31, 2022	Dec. 31, 2021
Commission costs					$ 1,090	$ 43,863
Common Stock Shares Issued					27,058,338	26,998,338
Consultant [Member]
Terms Of Service Provider, Description				the Company entered into a grant agreement with a sales consultant. As compensation for the services, the Company will issue up to 2,083,333 shares of restricted common stock to the sales consultant in monthly installments over the twenty (24) month term of the agreement. The number of shares to be issued by the Company to the sales consultant on a monthly basis will be determined by the amount of net sales of products generated by the sales consultant at the end of each month multiplied by a fixed percentage of 5% divided by the last closing market price of the shares as of the effective date
Restricted Common Stock Shares Issued For Services To Consultant				2,083,333
Consulting Agreement [Member]
Common Stock Shares Issued			2,380,952
Terms Of Service Provider, Description	the Company entered into a memo of understanding with a marketing consultant, who is a National Football League (NFL) celebrity. As compensation for the services, the Company agrees to split the net profit on a 50 / 50 basis derived from the sales of the Company’s products that will be branded under the consultant’s name and result from the marketing consultant’s efforts. The marketing consultant will be paid on a quarterly basis over the two (2) year term	the Company entered into two agreements with two consultants to further the business purpose of the Company. In consideration for the services provided by the consultants, the consultants will receive a 10% commission of the gross sales (net of returns) that were directly generated by the consultants to new customers. This agreement shall continue for sixty months from the date of the agreement and will automatically extend for additional successive sixty-month terms unless written notice is delivered at least thirty days prior to the end of the current term	the Company entered into a grant agreement with a sales consultant. As compensation for the services, the Company will issue up to 2,380,952 shares of restricted common stock to the sales consultant in monthly installments over the twenty (24) month term of the agreement. The number of shares to be issued by the Company to the sales consultant on a monthly basis will be determined by the amount of net sales of products generated by the sales consultant at the end of each month multiplied by a fixed percentage of 5% divided by the last closing market price of the shares as of the effective date. Additionally, if the sales consultant makes sales using salespeople who are not under contract with the Company, the Company will pay the consultant a cash commission at the end of each month equal to 5% of net sales over the term

CONCENTRATION RISKS (Details Na

CONCENTRATION RISKS (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Advance cash receivables	$ 29,290
Percentage of cash advances receivables	78%
Customer One [Member]
Concentration risk percentage	17%
Customer Two [Member]
Concentration risk percentage	15%
Customer Three [Member]
Concentration risk percentage	15%
Vendor One [Member] | Purchases [Member]
Concentration risk percentage	24%	79%
Merchant One [Member]
MCA income earned	$ 22,368
Percentage of MCA income earned	56%
Vendor Two [Member] | Purchases [Member]
Concentration risk percentage	23%
Vendor Three [Member] | Purchases [Member]
Concentration risk percentage	18%
Vendor Four [Member] | Purchases [Member]
Concentration risk percentage	13%

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
INCOME TAXES
Net operating loss carry forwards	$ 1,910,000	$ 1,754,000
Stock based compensation	1,845,000	1,845,000
Fixed assets and intangibles	24,000	(47,000)
Research & development credits	15,000	0
Allowance for Doubtful accounts	42,000	114,000
Accrued expense	93,000	78,000
Other carryforwards	8,000	8,000
Total deferred tax assets	3,937,000	3,752,000
Valuation allowance	(3,937,000)	(3,752,000)
Net deferred tax assets	$ 0	$ 0

INCOME TAXES (Details 1)

INCOME TAXES (Details 1)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
INCOME TAXES
Statutory federal tax rate	21%	21%
State rate net of federal benefit	3.69%	3.80%
Permanent differences	(4.87%)	(3.92%)
Rate change	(7.84%)	3.40%
Valuation allowance	(11.98%)	(24.28%)
Provision for income taxes	0%	0%

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Federal and state net operating loss carry forwards	$ 7,894,000	$ 5,799,000
Carryforward amount expiration	$ 1,222,000
Expiration year	2036
Limitation to use amount	$ 6,672,000
Maximum [Member]
Net operating loss carryforwards not subject to expiration, to offset future taxable income, percentage	80%