NetPay International (NTPY) 10-Q 11 Jan 22 2021 Q2 Quarterly report Financial data

Cover

Cover	6 Months Ended
	Jun. 30, 2021shares
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jun. 30, 2021
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2021
Current Fiscal Year End Date	--12-31
Entity File Number	333-214549
Entity Registrant Name	NETPAY INTERNATIONAL, INC.
Entity Central Index Key	0001689490
Entity Tax Identification Number	81-2805555
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	12 Medinat HaYehudim Str
Entity Address, City or Town	Herzilya
Entity Address, Country	IL
Entity Address, Postal Zip Code	4676612
City Area Code	972
Local Phone Number	3-612-6966
Entity Current Reporting Status	Yes
Entity Interactive Data Current	No
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding	27,633,700

Consolidated Balance Sheets (Un

Consolidated Balance Sheets (Unaudited) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
CURRENT ASSETS:
Cash	$ 56,885	$ 120,741
Prepaid expense	25,023	19,618
Trade accounts receivable	13,836
Total Current Assets	95,744	140,359
Fixed assets	2,493	1
TOTAL ASSETS	98,237	140,360
CURRENT LIABILITIES:
Accounts payable	122,386	57,896
Accrued expense	84,854	45,315
Loan – related party		451,023
TOTAL LIABILITIES	207,240	554,234
STOCKHOLDERS’ EQUITY (DEFICIT):
Preferred stock, $0.001 par value; 100,000,000 shares authorized; none issued and Outstanding
Common stock, $0.001 par value; 100,000,000 shares authorized; 27,633,700 Shares issued and outstanding as of June 30, 2021 and 8,025,000 as of December 31,2020	27,634	8,025
Additional paid in capital	454,615	23,201
Retained deficit	(591,252)	(445,100)
Total NetPay International, Inc. stockholders’ equity (deficit)	(109,003)	(413,874)
Non-controlling interest in subsidiary
TOTAL STOCKHOLDERS’ EQUITY (DEFICIT)	(109,003)	(413,874)
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)	$ 98,237	$ 140,360

Consolidated Balance Sheets (_2

Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Jun. 30, 2021	Dec. 31, 2020
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	100,000,000	100,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	27,633,700	8,025,000
Common stock, shares outstanding	27,633,700	8,025,000

Consolidated Statement of Opera

Consolidated Statement of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Income Statement [Abstract]
Revenue	$ 81,592		$ 250,631
COGS	56,941	304	243,402	304
Gross profit	24,651	(304)	7,229	(304)
Expenses:
Depreciation expense
Product development costs
Marketing			4,875
Rent, insurance and other occupancy costs	20,165	21,615	40,109	42,627
Legal and other professional fees	4,500	7,750	13,223	89,703
Consulting and other administrative costs	6,589	36,329	60,263	38,980
Total operating expenses	31,254	65,694	118,470	171,310
Other Income/(Expense):
Gain on sale of assets
Debt forgiveness
Interest expense	4,651	8,610	9,281	14,598
Interest expense – related party		8,386	499	10,622
Interest income				(1,883)
IRS penalty			25,130
Total other income (expense)	4,651	16,996	34,910	23,337
Loss before provision for income taxes	(11,254)	(82,994)	(146,151)	(194,951)
Provision for income tax				800
Net Loss	$ (11,254)	$ (82,994)	$ (146,151)	$ (195,751)
Basic and diluted income/(loss) per share	$ 0	$ (0.01)	$ (0.01)	$ (0.02)
Weighted average common shares outstanding - basic and diluted	27,633,700	8,025,000	27,633,700	8,250,000

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity (Deficit) (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance at Mar. 31, 2020	$ 8,025	$ 23,201	$ (285,217)	$ (253,991)
Beginning balance, shares at Mar. 31, 2020	8,025,000
Net Loss			(82,994)	(82,994)
Ending balance at Jun. 30, 2020	$ 8,025	23,201	(368,211)	(336,985)
Ending balance, shares at Jun. 30, 2020	8,025,000
Beginning balance at Dec. 31, 2020				(413,874)
Net Loss				(146,151)
Ending balance at Jun. 30, 2021	$ 27,634	454,615	(591,252)	(109,003)
Ending balance, shares at Jun. 30, 2021	8,025,000
Beginning balance at Mar. 31, 2021	$ 27,634	454,615	(579,998)	(97,749)
Beginning balance, shares at Mar. 31, 2021	27,633,700
Net Loss			(11,254)	(11,254)
Ending balance at Jun. 30, 2021	$ 27,634	$ 454,615	$ (591,252)	$ (109,003)
Ending balance, shares at Jun. 30, 2021	8,025,000

Consolidated Statement of Cash

Consolidated Statement of Cash Flows (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
CASH FLOW FROM OPERATING ACTIVITIES:
Net Loss	$ (11,254)	$ (82,994)	$ (146,151)	$ (195,751)
Depreciation and amortization expense
Adjustments to reconcile net loss to cash (used in) operating activities:
Change in prepaid expense	2,805	21,404	(5,405)	7,689
Change in accounts payable	(80,685)	(26,687)	64,489	(4,365)
Change in accrued expense	19,851	2,067	39,539	2,067
Change in trade accounts receivable	(13,836)		(13,836)
Net Cash Provided by (Used in) Operating Activities	(83,119)	(86,210)	(61,364)	(190,360)
CASH FLOW FROM INVESTING ACTIVITIES
Net Cash Provided by (Used in) Operating Activities	(2,492)		(2,492)
CASH FLOW FROM INVESTING ACTIVITIES
Loan proceeds from related party			(451,023)
Proceeds from share issuance			451,023
Net Cash Provided by (Used In) Financing Activities
CHANGE IN CASH	(85,611)	(86,210)	(63,856)	(190,360)
CASH AT BEGINNING OF PERIOD	142,496	619,338	120,741	723,488
CASH AT END OF PERIOD	56,885	533,128	56,885	533,128
Cash paid for:
Interest
Income taxes				$ 800

ORGANIZATION AND BASIS OF PRESE

ORGANIZATION AND BASIS OF PRESENTATION	6 Months Ended
	Jun. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND BASIS OF PRESENTATION	NOTE 1 – ORGANIZATION AND BASIS OF PRESENTATION Organization - NetPay International, Inc. (formerly known as Allegro Beauty Products, Inc.) (the “Company”) was incorporated under the laws of the State of Nevada March 31, 2016 5,500,000 On August 29, 2018, the Company experienced a change in control (“Change in Control”). With the Change in Control certain liabilities of the Company were forgiven and/or paid for by our founder and former president and chief executive officer. Total liabilities at the time approximated $ 225,000 On August 29, 2018, Mr. Elbaz was appointed as Chief Executive Officer to the Company, and Ms. Limor Mamon was appointed as Chief Financial Officer to the Company. Both Mr. Elbaz and Ms. Mamon serve in the same capacity for the Company’s majority shareholder, Compunet Holdings AA Ltd., an international Israeli-based business. On September 17, 2018, the board of directors and a majority of our shareholders approved the name change from Allegro Beauty Products, Inc. to NetPay International, Inc. The effective date of the name change was November 7, 2018. On December 5, 2018, the Company launched its Delaware subsidiary, NetPay (USA), Inc., to act as an independent sales organization (ISO) to seek opportunities related to the provision to merchants of merchant’s credit card acquiring clearing, and other value-added services. The services provided by NetPay (USA), Inc. will be different than the payment facilitation business, which will be the core business of the Company. The Company owns ninety percent ( 90 10 Basis of Presentation – The financial statements are prepared using the accrual method of accounting. The Company elected a March 31 st The accompanying unaudited consolidated financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information, and with the rules and regulations of the United States Securities and Exchange Commission (the “SEC”) set forth in Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. The unaudited interim financial statements furnished reflect all adjustments (consisting of normal recurring accruals) which are, in the opinion of management, necessary to a fair statement of the results for the interim periods presented. Unaudited interim results are not necessarily indicative of the results for the full fiscal year. NETPAY INTERNATIONAL, INC. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS June 30, 2021 (Unaudited) NOTE 1 – ORGANIZATION AND BASIS OF PRESENTATION (CONT.) The accompanying unaudited consolidated financial statements include the accounts of NetPay International, Inc. and its majority- owned subsidiary, after elimination of intercompany accounts and transactions. The Company consolidates its majority-owned subsidiary and investments in entities in which the Company has a controlling interest. For the consolidated majority-owned subsidiary in which the Company owns less than 100%, the Company recognizes a non-controlling interest for the ownership of the non-controlling owners. Non-controlling interests are immaterial for all of the periods presented, and are included in interest and other, net in the consolidated statement of operations, of which there are none for the periods presented. The Company in the future may have certain non-majority-owned equity investments in non-publicly traded companies that are generally accounted for using the equity method of accounting. The equity method of accounting generally will be used when the Company has the ability to significantly influence the operating decisions of the business entity, or if the Company has a voting percentage of the corporation equal to or generally greater than 20% but less than 50%, and for non-majority-owned investments in partnerships where ownership is generally greater than 5%. The equity in earnings (losses) of equity method investees which are considered immaterial for periods presented, will be included in interest and other, net in the consolidated statements of operations of which there are none for the periods presented. These financial statements should be read along with the Annual Report filed on Form 10-K of the Company for the period ended March 31, 2021 and notes thereto contained.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES a. Cash Equivalents b. Stock-based Compensation Stock Compensation, c. Use of Estimates and Assumptions d. Earnings (Loss) per Share NETPAY INTERNATIONAL, INC. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS June 30, 2021 (Unaudited) NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONT.) e. Property and Equipment Capitalization Policies f. Income Taxes 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. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. No provision was made for Federal income tax. g. Revenue Recognition h. Impairment of Long-Lived Assets i. Advertising j. Intangible Assets Conditions related to these assets to determine whether events and circumstances warrant a revision to the remaining amortization Period. The Company tests its intangible assets with finite lives for potential impairment whenever management concludes events or Changes in circumstances indicate that the carrying amount may not be recoverable. The original estimate of an asset’s useful life and the impact of an event or circumstance on either an asset’s useful life or carrying value involve significant judgment. k. Recently Issued Accounting Pronouncements NETPAY INTERNATIONAL, INC. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS June 30, 2021 (Unaudited)

GOING CONCERN

GOING CONCERN	6 Months Ended
	Jun. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	NOTE 3 - GOING CONCERN The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As reflected in the accompanying financial statements, the Company had negative working capital of $ 109,003 and an accumulated deficit of $ 591,252 at June 30, 2021. Management believes the actions presently being taken by the Company to implement a revised business plan and to generate Revenues will provide the opportunity to continue as a going concern. While the Company believes in its revised business strategy, the Company will need to realize revenues and/or raise additional funds to continue as a going concern. There can be no assurance that the Company will be successful in either. The Company historically relied upon loans to finance its operations and growth. The Company Believes that with the financial support and the backing of its majority shareholder, sufficient financing will be available to it. Nevertheless, failure to obtain additional financing could have a material and adverse effect upon the Company and its shareholders. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going Concern.

SHARE CAPITAL

SHARE CAPITAL	6 Months Ended
	Jun. 30, 2021
Equity [Abstract]
SHARE CAPITAL	NOTE 4 - SHARE CAPITAL The Company has 100,000,000 shares of common stock authorized; par value $ 0.001 per share. The Company has 100,000,000 shares of blank check preferred stock authorized; par value $ 0.001 per share. The blank check preferred stock may be designated into one or More series, from time to time, by the Company’s Board of Directors by filing a certificate pursuant to NRS Chapter 78. The Company issued 5,500,000 5,500 The Company solicited investors for an investment of $ 55,000 2,750,000 0.02 225,000 225 225 With the Change in Control (see Note 1 – Organization and Basis of Presentation) our founder and former officer and director, settled Certain outstanding debts of the Company resulting in forgiveness of that debt; the Company recognized a one-time increase to Additional paid in capital of $ 1,200 On January 11, 2021 NetPay International Inc. signed an agreement with Mr. Alon Elbaz to convert debt of $ 451,000 0.023 19,608,700 At June 30, 2021, there are 27,633,700 NETPAY INTERNATIONAL, INC. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS June 30, 2021 (Unaudited)

LOANS - RELATED PARTY

LOANS - RELATED PARTY	6 Months Ended
	Jun. 30, 2021
Related Party Transactions [Abstract]
LOANS - RELATED PARTY	NOTE 5 LOANS - RELATED PARTY With the Change in Control (see Note 1 – Organization and Basis of Presentation) our founder settled certain outstanding debts of the Company resulting in forgiveness of that debt; the Company recognized a one-time increase to additional paid in capital of $ 1,200

LOANS - NONRELATED PARTIES

LOANS - NONRELATED PARTIES	6 Months Ended
	Jun. 30, 2021
Loans - Nonrelated Parties
LOANS - NONRELATED PARTIES	NOTE 6 - LOANS - NONRELATED PARTIES With the Change in Control (see Note 1 – Organization and Basis of Presentation) our founder guaranteed the settlement of certain Outstanding debts resulting in forgiveness of that debt; the Company recognized debt forgiveness of $ 63,300

DEBT FORGIVENESS AND GAIN ON SA

DEBT FORGIVENESS AND GAIN ON SALE OF ASSETS	6 Months Ended
	Jun. 30, 2021
Debt Forgiveness And Gain On Sale Of Assets
DEBT FORGIVENESS AND GAIN ON SALE OF ASSETS	NOTE 7 – DEBT FORGIVENESS AND GAIN ON SALE OF ASSETS With the Change in Control (see Note 1 – Organization and Basis of Presentation), our founder guaranteed the settlement of certain outstanding debts resulting in forgiveness of that debt; the Company recognized total debt forgiveness of $ 211,100 147,800 63,300 In connection with the Change in Control (see Note 1 – Organization and Basis of Presentation) our founder guaranteed the settlement Of certain debts resulting in the sale of certain assets in exchange for an account payable of $ 10,000 9,700

INCOME TAXES

INCOME TAXES	6 Months Ended
	Jun. 30, 2021
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 8 - INCOME TAXES As of June 30, 2021 and December 31, 2020, the Company had a net operating loss (“NOL”) carry-forward of $ 591,252 445,100 SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES As of June 30, As of December, 31, 2021 2020 (Unaudited) (Unaudited) Deferred tax assets: Net operating tax carryforwards $ 124,163 $ 93,471 Other - - Gross deferred tax assets 124,163 93,471 Valuation allowance (124,163 ) (93,471 ) Net deferred tax assets $ - $ - NETPAY INTERNATIONAL, INC. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS June 30, 2021 (Unaudited) NOTE 8 - INCOME TAXES (CONT.) Realization of deferred tax assets is dependent upon sufficient future taxable income during the period that deductible temporary differences and carryforwards are expected to be available to reduce taxable income. As the achievement of required future taxable income is uncertain, the Company recorded a valuation allowance equal to the deferred tax asset. Reconciliation between statutory rate and effective tax rate for both periods presented and as of June 30, 2021 was: SCHEDULE OF STATUTORY RATE AND EFFECTIVE TAX RATE Federal statutory rate (21.0 )% State taxes, net of federal benefit (0.00 )% Change in valuation allowance 21.0 % Effective tax rate 0.0 % Effective income tax rate and the new tax law - Our effective income tax rate was ( 0.0 the Tax Cuts and Jobs Act (the “Act”) was enacted, which, among other changes, reduced the federal statutory corporate tax rate from 35% to 21%

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 9 - SUBSEQUENT EVENTS In accordance with ASC 855, Subsequent Events, the Company evaluated subsequent events occurring after June 30, 2021 through the date that these financial statements were issued. The following events were determined to be reportable: On July 15, 2021, the company approved Mr. Alon Elbaz resignation from his position as a President, CEO, Chairman of the Board and Director of the Company. the company appointed a new management: ● Lina Michaeli - in the position of CEO and director. ● Daniel Eliyahu Ballali – in the position of director. On September 09, 2021 Compunet Holdings A.A. Ltd. transfers 5,500,000

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
Cash Equivalents	a. Cash Equivalents
Stock-based Compensation	b. Stock-based Compensation Stock Compensation,
Use of Estimates and Assumptions	c. Use of Estimates and Assumptions
Earnings (Loss) per Share	d. Earnings (Loss) per Share NETPAY INTERNATIONAL, INC. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS June 30, 2021 (Unaudited) NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONT.)
Property and Equipment Capitalization Policies	e. Property and Equipment Capitalization Policies
Income Taxes	f. Income Taxes 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. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. No provision was made for Federal income tax.
Revenue Recognition	g. Revenue Recognition
Impairment of Long-Lived Assets	h. Impairment of Long-Lived Assets
Advertising	i. Advertising
Intangible Assets	j. Intangible Assets Conditions related to these assets to determine whether events and circumstances warrant a revision to the remaining amortization Period. The Company tests its intangible assets with finite lives for potential impairment whenever management concludes events or Changes in circumstances indicate that the carrying amount may not be recoverable. The original estimate of an asset’s useful life and the impact of an event or circumstance on either an asset’s useful life or carrying value involve significant judgment.
Recently Issued Accounting Pronouncements	k. Recently Issued Accounting Pronouncements

INCOME TAXES (Tables)

INCOME TAXES (Tables)	6 Months Ended
	Jun. 30, 2021
Income Tax Disclosure [Abstract]
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES	SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES As of June 30, As of December, 31, 2021 2020 (Unaudited) (Unaudited) Deferred tax assets: Net operating tax carryforwards $ 124,163 $ 93,471 Other - - Gross deferred tax assets 124,163 93,471 Valuation allowance (124,163 ) (93,471 ) Net deferred tax assets $ - $ -
SCHEDULE OF STATUTORY RATE AND EFFECTIVE TAX RATE	Reconciliation between statutory rate and effective tax rate for both periods presented and as of June 30, 2021 was: SCHEDULE OF STATUTORY RATE AND EFFECTIVE TAX RATE Federal statutory rate (21.0 )% State taxes, net of federal benefit (0.00 )% Change in valuation allowance 21.0 % Effective tax rate 0.0 %

ORGANIZATION AND BASIS OF PRE_2

ORGANIZATION AND BASIS OF PRESENTATION (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2021	Dec. 31, 2020	Dec. 05, 2018	Aug. 29, 2018
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Entity, state or country code	NV
Entity, date of incorporation	Mar. 31, 2016
Number of shares issued for services	5,500,000
Total liabilities	$ 207,240	$ 554,234		$ 225,000
Ownership percentage			90.00%
Two Experienced Executives [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Ownership percentage			10.00%

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Working capital	$ 109,003
Accumulated deficit	$ 591,252	$ 445,100

SHARE CAPITAL (Details Narrativ

SHARE CAPITAL (Details Narrative) - USD ($)	Jan. 11, 2021	Mar. 31, 2018	Jun. 30, 2021	Dec. 31, 2020
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Common Stock, Shares Authorized			100,000,000	100,000,000
Common Stock, Par or Stated Value Per Share			$ 0.001	$ 0.001
Preferred Stock, Shares Authorized			100,000,000	100,000,000
Preferred Stock, Par or Stated Value Per Share			$ 0.001	$ 0.001
Number of shares issued for services			5,500,000
Number of shares issued for services, value			$ 5,500
Increase in additional paid in capital			$ 1,200
Common stock, shares issued			27,633,700	8,025,000
Common stock, shares outstanding			27,633,700	8,025,000
Investors [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Total investment			$ 55,000
30 Investors [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Number of shares sold			2,750,000
Sales price per share			$ 0.02
Number of shares returned, treasury stock		225,000
Reduction in common stock			$ 225
Increase in additional paid in capital			$ 225
Alon Elbaz [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Debt conversion	$ 451,000
Price per shares	$ 0.023
Number of shares new issued, shares	19,608,700

LOANS - RELATED PARTY (Details

LOANS - RELATED PARTY (Details Narrative)	Jun. 30, 2021USD ($)
Related Party Transactions [Abstract]
Increase in additional paid in capital	$ 1,200

LOANS - NONRELATED PARTIES (Det

LOANS - NONRELATED PARTIES (Details Narrative)	Aug. 29, 2018USD ($)
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Forgiveness of loan	$ 211,100
Non Related Party [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Forgiveness of loan	$ 63,300

DEBT FORGIVENESS AND GAIN ON _2

DEBT FORGIVENESS AND GAIN ON SALE OF ASSETS (Details Narrative) - USD ($)	Aug. 29, 2018	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Debt forgiveness	$ 211,100
Reduction in vendor accounts payable	147,800
Account payable	10,000
Gain on sale of assets	9,700
Non Related Party [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Debt forgiveness	$ 63,300

SCHEDULE OF DEFERRED TAX ASSETS

SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Net operating tax carryforwards	$ 124,163	$ 93,471
Other
Gross deferred tax assets	124,163	93,471
Valuation allowance	(124,163)	(93,471)
Net deferred tax assets

SCHEDULE OF STATUTORY RATE AND

SCHEDULE OF STATUTORY RATE AND EFFECTIVE TAX RATE (Details)	6 Months Ended
	Jun. 30, 2021
Income Tax Disclosure [Abstract]
Federal statutory rate	(21.00%)
State taxes, net of federal benefit	(0.00%)
Change in valuation allowance	21.00%
Effective tax rate	0.00%

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Net operating loss	$ 591,252	$ 445,100
Effective income tax rate	0.00%
Income tax rate, description	the Tax Cuts and Jobs Act (the “Act”) was enacted, which, among other changes, reduced the federal statutory corporate tax rate from 35% to 21%.
Federal statutory income tax rate	21.00%

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative)	Sep. 09, 2021shares
Subsequent Event [Member] | B N C Holdings L T D [Member]
Subsequent Event [Line Items]
Transfer of shares	5,500,000