Zeuus (ZUUS) 10-K/A 27 May 22 2021 FY Annual report (amended) Financial data

Cover

Cover - USD ($)	12 Months Ended
	Sep. 30, 2021	May 13, 2022
Cover [Abstract]
Document Type	10-K/A
Amendment Flag	true
Amendment Description	Amendment #1
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2021
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2021
Current Fiscal Year End Date	--09-30
Entity File Number	333-214815
Entity Registrant Name	ZEUUS, INC.
Entity Central Index Key	0001687926
Entity Tax Identification Number	37-1830331
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	9th Floor, 31 West 27th Street
Entity Address, City or Town	New York
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	10001
City Area Code	(888)
Local Phone Number	469-3887
Title of 12(b) Security	Common Stock, $.001 par value
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	No
Entity Interactive Data Current	No
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float		$ 0
Entity Common Stock, Shares Outstanding		10,550,616
ICFR Auditor Attestation Flag	false

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Sep. 30, 2021	Sep. 30, 2020
Current Assets:
Cash	$ 90,006	$ 75,406
Deposit and other assets	21,717	3,810
Total current assets	111,723	79,216
Property and equipment, net	43,528
Intangible assets	900,000
Total other assets	943,528
Total Assets	1,055,251	79,216
Current Liabilities:
Accounts payable	52,772	495
Accrued interest- related party	6,209
Other current liabilities	35,858
Due to related parties	574,684	134,711
Total Current Liabilities	669,523	135,206
Total Liabilities	669,523	135,206
Commitments and contingencies
Stockholders' Equity (Deficit):
Common Stock, par value $0.001, 75,000,000 shares authorized; 10,544,289 and 10,530,000 shares issued and outstanding, respectively	10,544	10,530
Additional paid-in capital	822,756	22,770
Accumulated other comprehensive income	2,062
Accumulated deficit	(449,634)	(89,290)
Total Stockholders' Equity (Deficit)	385,728	(55,990)
Total Liabilities and Stockholders' Deficit	$ 1,055,251	$ 79,216

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2021	Sep. 30, 2020
Statement of Financial Position [Abstract]
Common Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Common Stock, Shares Authorized	75,000,000	75,000,000
Common Stock, Shares, Outstanding	10,544,289	10,530,000

Consolidated Statement of Opera

Consolidated Statement of Operations - USD ($)	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Operating Expenses:
General and administrative	$ 252,070	$ 40,196
Professional fees	106,042	13,300
Total operating expenses	358,112	53,496
Loss from operations	(358,112)	(53,496)
Other income (expense)
Interest income	1,624
Interest expense	(3,856)
Total other expense	(2,232)
Loss before provision for income taxes	(360,344)	(53,496)
Provision for income taxes
Net Loss	(360,344)	(53,496)
Other comprehensive income:
Foreign currency translation adjustment	2,062
Net Loss	$ (358,282)	$ (53,496)
Loss per share, basic and diluted	$ (0.03)	$ 0
Weighted average common shares outstanding, basic and diluted	10,534,737	10,530,000

Consolidated Statement of Stock

Consolidated Statement of Stockholders' Equity Deficit - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total
Beginning balance, value at Sep. 30, 2019	$ 10,530	$ 22,770	$ (35,794)		$ (2,494)
Beginning Balance Shares at Sep. 30, 2019	10,530,000
Net loss			(53,496)		(53,496)
Ending balance, value at Sep. 30, 2020	$ 10,530	$ 22,770	$ (89,290)		$ (55,990)
Ending Balance Shares at Sep. 30, 2020	10,530,000
Common stock issued for intangible asset	14	799,986			800,000
Net loss			$ (360,344)	$ 2,062	$ (358,282)
Ending balance, value at Sep. 30, 2021	$ 10,544	$ 822,756	$ (449,634)	$ 2,062	$ 385,728
Ending Balance Shares at Sep. 30, 2021	10,544,289
Common stock issued for intangible asset	14,289

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Cash flows from operating activities:
Net Loss	$ (360,344)	$ (53,496)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	1,668	250
Changes in operating assets and liabilities:
Prepaid expense	3,810	(3,810)
Deposit and other assets	(21,717)
Accounts payable	52,277	198
Accrued interest- related party	6,209
Other current liabilities	35,858
Net cash used in operating activities	(282,239)	(56,858)
Cash flows from investing activities:
Issuance of note receivable	(150,000)
Payment on note receivable	150,000
Purchase of intangible asset	(100,000)
Purchase of equipment	(45,196)
Net cash used in investing activities	(145,196)
Cash flows from financing activities:
Proceeds from related party loans	439,973	132,111
Net cash provided by financing activities	439,973	132,111
Net increase in cash	12,538	75,253
Effects of currency translation	2,062
Cash, beginning of year	75,406	153
Cash, end of year	90,006	75,406
Supplemental disclosure of cash flow information:
Cash paid for taxes
Cash paid for interest

NOTE 1 - ORGANIZATION AND BUSIN

NOTE 1 - ORGANIZATION AND BUSINESS	12 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
NOTE 1 - ORGANIZATION AND BUSINESS	NOTE 1 - ORGANIZATION AND BUSINESS ZEUUS, INC. (formerly Kriptech International Corp.) On June 11, 2020, Meshal Al Mutawa, acquired control of 8,000,000 75.97 $270,000 On June 11, 2020, (i) Mr. Anatolii Antontcev resigned from all positions with the Company, including as President, Chief Executive Officer, Treasurer, Chief Financial Officer and as a Director, (ii) Aleksandr Zausayev resigned as the Secretary. On June 11, 2020, Mr. Meshal Al Mutawa was appointed to the Company’s Board of Directors and as the Company’s President, Chief Executive Officer, Treasurer, Chief Financial Officer, and Secretary. On August 31, 2020, Bassam A.I. Al-Mutawa, acquired control of eight million ( 8,000,000 75.97 On August 31, 2020, Mr. Bassam A.I. Al-Mutawa was appointed to the Company’s Board of Directors and as the Company’s President, Chief Executive Officer, Treasurer, Chief Financial Officer, and Secretary. On March 9, 2021, the Financial Industry Regulatory Authority (“FINRA”) approved the Company’s name change to Zeuus, Inc. and its trading symbol to ZUUS. The market effective date of the name and trading symbol change was March 10, 2021.

NOTE 2 - SUMMARY OF SIGNIFICANT

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The Company’s consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). Use of estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results may differ from those estimates. Concentrations of Credit Risk We maintain our cash in bank deposit accounts, the balances of which at times may exceed federally insured limits. We continually monitor our banking relationships and consequently have not experienced any losses in our accounts. At times, such deposits may be in excess of the Federal Deposit Insurance Corporation insurable amount (“FDIC”). Cash equivalents The Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. There were no cash equivalents for the years ended September 30, 2021 or 2020. Principles of Consolidation The accompanying consolidated financial statements for the year ended September 30, 2021 and 2020, include the accounts of the Company and its wholly owned subsidiaries. Zeuus Energy, incorporated on July 27, 2021 i n Montenegro Reclassifications Certain reclassifications have been made to the prior period financial information to conform to the presentation used in the financial statements for the year ended September 30, 2021. F-6 Translation Adjustment For the year ended September 30, 2021, the accounts of the Company’s subsidiary Zeuus Energy, Inc, are maintained in Euros. According to the Codification, all assets and liabilities were translated at the current exchange rate at respective balance sheets dates, members’ capital are translated at the historical rates and income statement items are translated at the average exchange rate for the period. The resulting translation adjustments are reported under other comprehensive income in accordance with the Comprehensive Income Topic of the Codification (ASC 220), as a component of members’ capital. Transaction gains and losses are reflected in the income statement. Comprehensive Income The Company uses SFAS 130 “Reporting Comprehensive Income” (ASC Topic 220). Comprehensive income is comprised of net income and all changes to the statements of members’ capital, except those due to investments by members, changes in paid-in capital and distributions to members. Comprehensive income for the year ended September 30, 2021 is included in net loss and foreign currency translation adjustments. Property and Equipment Property and equipment are stated at cost less accumulated depreciation and amortization. Depreciation of property and equipment is calculated using the straight-line method over the estimated useful lives of the assets, which range from three to seven years. Leasehold improvements are amortized over the lesser of the remaining term of the lease or the estimated useful life of the asset. Expenditures for repairs and maintenance are expensed as incurred. Basic and Diluted Earnings Per Share Net income (loss) per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially outstanding shares of common stock during the period. The weighted average number of common shares outstanding and potentially outstanding common shares assumes that the Company incorporated as of the beginning of the first period presented. As of September 30, 2021 and 2020, the Company’s diluted loss per share is the same as the basic loss per share, as the inclusion of any potential shares would have had an anti-dilutive effect due to the Company generating a loss. Stock-based Compensation In June 2018, the FASB issued ASU 2018-07, Compensation – Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting. ASU 2018-07 allows companies to account for nonemployee awards in the same manner as employee awards. The guidance is effective for fiscal years beginning after December 15, 2018, and interim periods within those annual periods. We adopted this ASU on January 1, 2019. Fair value of financial instruments The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America (U.S. GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below: Level 1: Quoted market prices available in active markets for identical assets or liabilities as of the reporting date. Level 2: Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date. Level 3: Pricing inputs that are generally unobservable inputs and not corroborated by market data. The carrying amount of the Company’s financial assets and liabilities, such as cash, prepaid expenses and accrued expenses approximate their fair value because of the short maturity of those instruments. The Company’s notes payable represent the fair value of such instruments as the notes bear interest rates that are consistent with current market rates. Income Taxes Income taxes are provided for the tax effects of the transactions reported in the financial statements and consist of taxes currently due plus deferred taxes related primarily to tax net operating loss carryforwards. The deferred tax assets and F-7 liabilities represent the future tax return consequences of these differences, which will either be taxable or deductible when assets and liabilities are recovered or settled, as well as operating loss carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is established against deferred tax assets when in the judgment of management, it is more likely than not that such deferred tax assets will not become available. Because the judgment about the level of future taxable income is dependent to a great extent on matters that may, at least in part, be beyond the Company’s control, it is at least reasonably possible that management’s judgment about the need for a valuation allowance for deferred taxes could change in the near term. Tax benefits are recognized only for tax positions that are more likely than not to be sustained upon examination by tax authorities. The amount recognized is measured as the largest amount of benefit that is greater than 50 percent likely to be realized upon settlement. A liability for “unrecognized tax benefits” is recorded for any tax benefits claimed in the Company’s tax returns that do not meet these recognition and measurement standards. As of September 30, 2021, and 2020, no liability for unrecognized tax benefits was required to be reported. Recently issued accounting pronouncements In August 2020, the FASB issued ASU 2020-06 , Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40)—Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity. Derivatives and Hedging Derivatives and Hedging—Contracts in Entity’s Own Equity The Company has implemented all new applicable accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

NOTE 3 - GOING CONCERN

NOTE 3 - GOING CONCERN	12 Months Ended
	Sep. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NOTE 3 - GOING CONCERN	NOTE 3 - GOING CONCERN The Company’s consolidated financial statements as of September 30, 2021 were prepared using generally accepted accounting principles in the United States of America 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 revenue sufficient to cover its operating costs and allow it to continue as a going concern. The Company has an accumulated deficit as of September 30, 2021 of $449,634 In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management’s plan is to obtain such resources for the Company by obtaining capital from management and significant shareholders sufficient to meet its minimal operating expenses and seeking third party equity and/or debt financing. However, management cannot provide any assurances that the Company will be successful in accomplishing any of its plans. These financial statements do not include any adjustments related to the recoverability and classification of assets or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

NOTE 4 - NOTE RECEIVABLE

NOTE 4 - NOTE RECEIVABLE	12 Months Ended
	Sep. 30, 2021
Receivables [Abstract]
NOTE 4 - NOTE RECEIVABLE	NOTE 4 - NOTE RECEIVABLE On January 8, 2021, a promissory note for $150,000 5 F-8 Company received a payment of $75,000 $771 $75,000

NOTE 5 - INTANGIBLE ASSET

NOTE 5 - INTANGIBLE ASSET	12 Months Ended
	Sep. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
NOTE 5 - INTANGIBLE ASSET	NOTE 5 - INTANGIBLE ASSET On June 1, 2021, the Company completed the closing of the transactions under the terms of the Asset Purchase Agreement with Andrei Seleznev, Nikolay Alekseev, and Ilia Alekseev (collectively, “Sellers”), dated May 12, 2021, to purchase the assets comprising the Wind Turbine Technology. In exchange for these assets, the Company paid $100,000 14,289 $800,000

NOTE 6 - PROPERTY AND EQUIPMENT

NOTE 6 - PROPERTY AND EQUIPMENT	12 Months Ended
	Sep. 30, 2021
Property, Plant and Equipment [Abstract]
NOTE 6 - PROPERTY AND EQUIPMENT	NOTE 6 - PROPERTY AND EQUIPMENT Property and equipment are recorded at cost. Depreciation is computed using the straight-line method over the estimated useful lives of the various classes of assets as follows between three and five years. Long lived assets, including property and equipment, to be held and used by the Company are reviewed for impairment whenever events or changes in circumstances indicate that the carrying value of the assets may not be recoverable. Impairment losses are recognized if expected future cash flows of the related assets are less than their carrying values. Measurement of an impairment loss is based on the fair value of the asset. Long-lived assets to be disposed of are reported at the lower of carrying amount or fair value less cost to sell. Maintenance and repair expenses, as incurred, are charged to expense. Betterments and renewals are capitalized in plant and equipment accounts. Cost and accumulated depreciation applicable to items replaced or retired are eliminated from the related accounts with any gain or loss on the disposition included as income. Property and equipment stated at cost, less accumulated depreciation consisted of the following: September 30, September 30, Property and equipment $ 45,196 $ - Less: accumulated depreciation (1,668) - Property and equipment, net $ 43,528 $ - Depreciation expense Depreciation expense for the year ended September 30, 2021 was $1,668

NOTE 7 - COMMON STOCK TRANSACTI

NOTE 7 - COMMON STOCK TRANSACTIONS	12 Months Ended
	Sep. 30, 2021
Equity [Abstract]
NOTE 7 - COMMON STOCK TRANSACTIONS	NOTE 7 - COMMON STOCK TRANSACTIONS Pursuant to the terms of the Asset Purchase Agreement (Note 5), the Company issued 14,289 $800,000

NOTE 8 - RELATED PARTY TRANSACT

NOTE 8 - RELATED PARTY TRANSACTIONS	12 Months Ended
	Sep. 30, 2021
Related Party Transactions [Abstract]
NOTE 8 - RELATED PARTY TRANSACTIONS	NOTE 8 - RELATED PARTY TRANSACTIONS In support of the Company’s efforts and cash requirements, it may rely on advances from related parties until such time that the Company can support its operations or attains adequate financing through sales of its equity or traditional debt financing. There is no formal written commitment for continued support by officers, directors, or shareholders. Amounts represent advances or amounts paid in satisfaction of liabilities. The advances are considered temporary in nature and have not been formalized by a promissory note. Since March 20, 2016, (inception) through September 30, 2021, Meshal Al Mutawa, the Company’s former president, treasurer and director, and son of Bassam Al-Mutawa, loaned the Company $13,823 $100,000 F-9 $100,000 8 $689 On January 7, 2021, Bassam Al-Mutawa , CEO, loaned the Company $240,000 $150,000 $150,000 5 $5,521 $460,761

NOTE 9 - INCOME TAX

NOTE 9 - INCOME TAX	12 Months Ended
	Sep. 30, 2021
Income Tax Disclosure [Abstract]
NOTE 9 - INCOME TAX	NOTE 9 - INCOME TAX Deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carry forwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. The Company has evaluated Staff Accounting Bulletin No. 118 regarding the impact of the decreased tax rates of the Tax Cuts & Jobs Act. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. The U.S. federal income tax rate of 21 Net deferred tax assets consist of the following components as of September 30: Deferred Tax Assets: 2021 2020 NOL Carryover $ 75,240 $ 18,750 Less valuation allowance (75,240 ) (18,750 ) Net deferred tax assets $ - $ - At September 30, 2021, the Company had net operating loss carry forwards of approximately $94,000 that may be offset against future taxable income. No tax benefit has been reported in the September 30, 2021 or 2020 financial statements since the potential tax benefit is offset by a valuation allowance of the same amount. On December 22, 2017, the U.S. government enacted comprehensive tax legislation commonly referred to as the Tax Cut and Jobs Act (the “Tax Act”). The Tax Act establishes new tax laws that affects 2018 and future years, including a reduction in the U.S. federal corporate income tax rate to 21 Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carry forwards for federal income tax reporting purposes are subject to annual limitations. Should a change in ownership occur, net operating loss carry forwards may be limited as to use in future years. ASC Topic 740 provides guidance on the accounting for uncertainty in income taxes recognized in a company’s financial statements. Topic 740 requires a company to determine whether it is more likely than not that a tax position will be sustained upon examination based upon the technical merits of the position. If the more-likely-than-not threshold is met, a company must measure the tax position to determine the amount to recognize in the financial statements. The Company includes interest and penalties arising from the underpayment of income taxes in the statements of operations in the provision for income taxes. As of September 30, 2021, the Company had no accrued interest or penalties related to uncertain tax positions.

NOTE 10 - SUBSEQUENT EVENTS

NOTE 10 - SUBSEQUENT EVENTS	12 Months Ended
	Sep. 30, 2021
Subsequent Events [Abstract]
NOTE 10 - SUBSEQUENT EVENTS	NOTE 10 - SUBSEQUENT EVENTS Management has evaluated subsequent events pursuant to the requirements of ASC Topic 855, from the balance sheet date through the date the financial statements were issued and has determined that no material subsequent events exist other than the following. Subsequent to September 30, 2021, the Company sold 4,017 $84,200 Subsequent to September 30, 2021, the Company granted 2,310

NOTE 2 - SUMMARY OF SIGNIFICA_2

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The Company’s consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”).
Use of estimates	Use of estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results may differ from those estimates.
Concentrations of Credit Risk	Concentrations of Credit Risk We maintain our cash in bank deposit accounts, the balances of which at times may exceed federally insured limits. We continually monitor our banking relationships and consequently have not experienced any losses in our accounts. At times, such deposits may be in excess of the Federal Deposit Insurance Corporation insurable amount (“FDIC”).
Cash equivalents	Cash equivalents The Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. There were no cash equivalents for the years ended September 30, 2021 or 2020.
Principles of Consolidation	Principles of Consolidation The accompanying consolidated financial statements for the year ended September 30, 2021 and 2020, include the accounts of the Company and its wholly owned subsidiaries. Zeuus Energy, incorporated on July 27, 2021 i n Montenegro
Reclassifications	Reclassifications Certain reclassifications have been made to the prior period financial information to conform to the presentation used in the financial statements for the year ended September 30, 2021. F-6
Translation Adjustment	Translation Adjustment For the year ended September 30, 2021, the accounts of the Company’s subsidiary Zeuus Energy, Inc, are maintained in Euros. According to the Codification, all assets and liabilities were translated at the current exchange rate at respective balance sheets dates, members’ capital are translated at the historical rates and income statement items are translated at the average exchange rate for the period. The resulting translation adjustments are reported under other comprehensive income in accordance with the Comprehensive Income Topic of the Codification (ASC 220), as a component of members’ capital. Transaction gains and losses are reflected in the income statement.
Comprehensive Income	Comprehensive Income The Company uses SFAS 130 “Reporting Comprehensive Income” (ASC Topic 220). Comprehensive income is comprised of net income and all changes to the statements of members’ capital, except those due to investments by members, changes in paid-in capital and distributions to members. Comprehensive income for the year ended September 30, 2021 is included in net loss and foreign currency translation adjustments.
Property and Equipment	Property and Equipment Property and equipment are stated at cost less accumulated depreciation and amortization. Depreciation of property and equipment is calculated using the straight-line method over the estimated useful lives of the assets, which range from three to seven years. Leasehold improvements are amortized over the lesser of the remaining term of the lease or the estimated useful life of the asset. Expenditures for repairs and maintenance are expensed as incurred.
Basic and Diluted Earnings Per Share	Basic and Diluted Earnings Per Share Net income (loss) per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially outstanding shares of common stock during the period. The weighted average number of common shares outstanding and potentially outstanding common shares assumes that the Company incorporated as of the beginning of the first period presented. As of September 30, 2021 and 2020, the Company’s diluted loss per share is the same as the basic loss per share, as the inclusion of any potential shares would have had an anti-dilutive effect due to the Company generating a loss.
Stock-based Compensation	Stock-based Compensation In June 2018, the FASB issued ASU 2018-07, Compensation – Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting. ASU 2018-07 allows companies to account for nonemployee awards in the same manner as employee awards. The guidance is effective for fiscal years beginning after December 15, 2018, and interim periods within those annual periods. We adopted this ASU on January 1, 2019.
Fair value of financial instruments	Fair value of financial instruments The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America (U.S. GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below: Level 1: Quoted market prices available in active markets for identical assets or liabilities as of the reporting date. Level 2: Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date. Level 3: Pricing inputs that are generally unobservable inputs and not corroborated by market data. The carrying amount of the Company’s financial assets and liabilities, such as cash, prepaid expenses and accrued expenses approximate their fair value because of the short maturity of those instruments. The Company’s notes payable represent the fair value of such instruments as the notes bear interest rates that are consistent with current market rates.
Income Taxes	Income Taxes Income taxes are provided for the tax effects of the transactions reported in the financial statements and consist of taxes currently due plus deferred taxes related primarily to tax net operating loss carryforwards. The deferred tax assets and F-7 liabilities represent the future tax return consequences of these differences, which will either be taxable or deductible when assets and liabilities are recovered or settled, as well as operating loss carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is established against deferred tax assets when in the judgment of management, it is more likely than not that such deferred tax assets will not become available. Because the judgment about the level of future taxable income is dependent to a great extent on matters that may, at least in part, be beyond the Company’s control, it is at least reasonably possible that management’s judgment about the need for a valuation allowance for deferred taxes could change in the near term. Tax benefits are recognized only for tax positions that are more likely than not to be sustained upon examination by tax authorities. The amount recognized is measured as the largest amount of benefit that is greater than 50 percent likely to be realized upon settlement. A liability for “unrecognized tax benefits” is recorded for any tax benefits claimed in the Company’s tax returns that do not meet these recognition and measurement standards. As of September 30, 2021, and 2020, no liability for unrecognized tax benefits was required to be reported.
Recently issued accounting pronouncements	Recently issued accounting pronouncements In August 2020, the FASB issued ASU 2020-06 , Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40)—Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity. Derivatives and Hedging Derivatives and Hedging—Contracts in Entity’s Own Equity The Company has implemented all new applicable accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

NOTE 6 - PROPERTY AND EQUIPME_2

NOTE 6 - PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Sep. 30, 2021
Property, Plant and Equipment [Abstract]
Property and Equipment	September 30, September 30, Property and equipment $ 45,196 $ - Less: accumulated depreciation (1,668) - Property and equipment, net $ 43,528 $ -

NOTE 9 - INCOME TAX (Tables)

NOTE 9 - INCOME TAX (Tables)	12 Months Ended
	Sep. 30, 2021
Income Tax Disclosure [Abstract]
Net Deferred Tax Assets	Deferred Tax Assets: 2021 2020 NOL Carryover $ 75,240 $ 18,750 Less valuation allowance (75,240 ) (18,750 ) Net deferred tax assets $ - $ -

NOTE 1 - ORGANIZATION AND BUS_2

NOTE 1 - ORGANIZATION AND BUSINESS (Details Narrative) - USD ($)	Aug. 31, 2020	Jun. 11, 2020
Accounting Policies [Abstract]
Controlling shares purchased, shares	8,000,000	8,000,000
Controlling shares purchased, percent of total oustanding	75.97%	75.97%
Controlling shares purchased, price		$ 270,000

NOTE 3 - GOING CONCERN (Details

NOTE 3 - GOING CONCERN (Details Narrative) - USD ($)	Sep. 30, 2021	Sep. 30, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated Loss	$ 449,634	$ 89,290

NOTE 4 - NOTE RECEIVABLE (Detai

NOTE 4 - NOTE RECEIVABLE (Details Narrative) - USD ($)	Apr. 30, 2021	Mar. 29, 2021	Jan. 08, 2021
Receivables [Abstract]
Notes and Loans Payable			$ 150,000
Debt Instrument, Interest Rate, Stated Percentage			5.00%
[custom:ReceivedPrincipalPayment-0]		$ 75,000
[custom:ReceivedInterestPayment-0]		$ 771
Financing Receivable, before Allowance for Credit Loss	$ 75,000

NOTE 5 - INTANGIBLE ASSET (Deta

NOTE 5 - INTANGIBLE ASSET (Details Narrative)	1 Months Ended
	May 31, 2021USD ($)shares
Goodwill and Intangible Assets Disclosure [Abstract]
Payments to Acquire Intangible Assets	$ 100,000
[custom:PaymentsInSharesToAcquireIntangibleAssets] | shares	14,289
[custom:ValueOfPaymentsInSharesToAcquireIntangibleAssets]	$ 800,000

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	Sep. 30, 2021	Sep. 30, 2020
Property, Plant and Equipment [Abstract]
Property and equipment	$ 45,196
Less: accumulated depreciation	(1,668)
Property and equipment, net	$ 43,528

NOTE 6 - PROPERTY AND EQUIPME_3

NOTE 6 - PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Property, Plant and Equipment [Abstract]
Depreciation	$ 1,668	$ 250

NOTE 7 - COMMON STOCK TRANSAC_2

NOTE 7 - COMMON STOCK TRANSACTIONS (Details Narrative)	1 Months Ended
	May 31, 2021USD ($)shares
Equity [Abstract]
[custom:PaymentsInSharesToAcquireIntangibleAssets] | shares	14,289
[custom:ValueOfPaymentsInSharesToAcquireIntangibleAssets] | $	$ 800,000

NOTE 8 - RELATED PARTY TRANSA_2

NOTE 8 - RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	1 Months Ended		9 Months Ended	66 Months Ended
	Sep. 30, 2021	Jan. 31, 2021	Sep. 30, 2021	Sep. 30, 2021	Aug. 31, 2021	Jan. 08, 2021	Jan. 07, 2021
Related Party Transactions [Abstract]
Related Party Loan		$ 150,000		$ 13,823
Notes Receivable, Related Parties					$ 100,000
[custom:NoteReceivableRelatedPartyInterestRate-0]					8.00%	5.00%
Interest Income, Related Party	$ 689		$ 5,521
Notes Payable, Related Parties							$ 240,000
Accounts Payable, Related Parties, Current	$ 460,761		$ 460,761	$ 460,761

Net Deferred Tax Assets (Detail

Net Deferred Tax Assets (Details) - USD ($)	Sep. 30, 2021	Sep. 30, 2020
Deferred Tax Assets:
NOL Carryover	$ 75,240	$ 18,750
Less valuation allowance	(75,240)	(18,750)
Net deferred tax assets

NOTE 9 - INCOME TAX (Details Na

NOTE 9 - INCOME TAX (Details Narrative)	12 Months Ended
	Sep. 30, 2021
Income Tax Disclosure [Abstract]
Federal corporate tax rate	21.00%

NOTE 10 - SUBSEQUENT EVENTS (De

NOTE 10 - SUBSEQUENT EVENTS (Details Narrative)	8 Months Ended
	May 24, 2022USD ($)shares
Subsequent Events [Abstract]
Stock Issued During Period, Shares, New Issues	4,017
Stock Issued During Period, Value, New Issues | $	$ 84,200
Stock Issued During Period, Shares, Issued for Services	2,310