Electronic Servitor Publication Network (XESP) 10-K 30 Mar 21 2020 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2020	Mar. 29, 2021	Jun. 30, 2020
Cover [Abstract]
Entity Registrant Name	CannAssist International Corp
Entity Central Index Key	0001709542
Document Type	10-K
Document Period End Date	Dec. 31, 2020
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity File Number	000-55740
Entity Incorporation State Country Code	DE
Entity a Well-known Seasoned Issuer	No
Entity a Voluntary Filer	No
Entity Shell Company	false
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Public Float			$ 0
Entity Common Stock, Shares Outstanding		18,916,001
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2020

Balance Sheets

Balance Sheets - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Current assets:
Cash	$ 175,497	$ 80,021
Accounts receivable	119	1,135
Prepaid expenses	2,426	4,145
Other asset		1,567
Inventory	79,432	50,592
Total assets	257,474	137,460
Current liabilities:
Accounts payable and accruals	252,310	124,796
Accounts payable - related party	20,370	9,857
Convertible notes payable, net of debt discount of $15,000	28,350
Customer deposits		54,660
Due to a related party	23,443	9,498
Loans payable	11,000	1,000
Total current liabilities	335,473	199,811
Commitments and contingencies
Stockholders' Deficit:
Common Stock, $0.0001 par value, 100,000,000 shares authorized; 18,775,000 issued and outstanding	1,878	1,844
Additional paid in capital	3,253,525	358,317
Accumulated deficit	(3,333,402)	(422,512)
Total Stockholders' deficit	(77,999)	(62,351)
Total Liabilities and Stockholders' Deficit	$ 257,474	$ 137,460

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Statement of Financial Position [Abstract]
Convertible notes payable, net of debt discount	$ 15,000	$ 15,000
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, authorized	20,000,000	20,000,000
Series A preferred stock, issued	1,000	1,000
Series A preferred stock, outstanding	1,000	1,000
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, authorized	100,000,000	100,000,000
Common stock, issued	18,775,000	18,775,000
Common stock, outstanding	18,775,000	18,775,000

Statements of Operations

Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Income Statement [Abstract]
Revenue	$ 1,137,865	$ 686,400
Cost of revenue	766,763	461,606
Gross margin	371,102	224,794
Operating expenses:
General and administrative	301,367	267,895
General and administrative - related party		158,500
Commissions - related party	12,900	25,562
Professional fees	187,575	211,192
Preferred stock issued for change of control	2,765,250
Total operating expenses	3,267,092	663,149
Loss from operations	(2,895,990)	(438,355)
Other expense:
Interest expense	(14,900)	(4,451)
Total other expense	(14,900)	(4,451)
Loss before provision for income taxes	(2,910,890)	(442,806)
Provision for income taxes
Net loss	$ (2,910,890)	$ (442,806)
Loss per share, basic and diluted (in dollars per share)	$ (0.16)	$ (0.02)
Weighted average shares outstanding, basic and diluted (in shares)	18,460,836	17,773,836

Statements of Changes in Stockh

Statements of Changes in Stockholders' Deficit - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Stock Subscription Receivable [Member]	Retained Earnings [Member]	Total
Balance at the beginning at Dec. 31, 2018		$ 1,241	$ 13,920	$ (30)	$ 20,294	$ 35,425
Balance at the beginning (in shares) at Dec. 31, 2018		12,410,000
Increase Decrease In Stockholders Equity [Roll Forward]
Common stock issued for cash		$ 85	149,915	30		150,030
Common stock issued for cash (in shares)		850,000
Common stock issued for license agreement - related party		$ 500	149,500			150,000
Common stock issued for license agreement - related party (in shares)		5,000,000
Common stock issued for services		$ 18	43,732			$ 43,750
Common stock issued for services (in shares)		175,000				175,000
Contributed capital			1,250			$ 1,250
Net loss					(442,806)	(442,806)
Balance at the end at Dec. 31, 2019		$ 1,844	358,317		(422,512)	(62,351)
Balance at the end (in shares) at Dec. 31, 2019		18,435,000
Increase Decrease In Stockholders Equity [Roll Forward]
Preferred stock issued for change of control			2,765,250			2,765,250
Preferred stock issued for change of control (in shares)	1,000
Common stock issued for services		$ 28	69,972			70,000
Common stock issued for services (in shares)		280,000
Common stock issued for debt conversion		$ 6	14,994			15,000
Common stock issued for debt conversion (in shares)		60,000
Beneficial conversion feature			20,000			20,000
Warrants issued			24,992			24,992
Net loss					(2,910,890)	(2,910,890)
Balance at the end at Dec. 31, 2020		$ 1,878	$ 3,253,525		$ (3,333,402)	$ (77,999)
Balance at the end (in shares) at Dec. 31, 2020	1,000	18,775,000

Statements of Cash Flows

Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Cash flows from operating activities:
Net loss	$ (2,910,890)	$ (442,806)
Adjustments to reconcile net loss to net cash used in operating activities:
Preferred stock issued for change of control	2,765,250
Warrant expense	24,992
Debt discount	3,852
Common stock issued for licensing expense - related party		150,000
Common stock issued for services	70,000	43,750
Changes in Operating Assets and Liabilities:
Accounts receivable	1,016	55,024
Inventory	(28,840)	(30,828)
Prepaid expenses and other assets	3,286	56,462
Accounts payable and accrued liabilities	138,026	33,966
Customer deposits	(54,660)	(5,011)
Net cash provided (used) by operating activities	12,032	(139,443)
Cash flows from Investing activities:
Cash flows from Financing activities:
Proceeds from loans - related party	19,454	12,450
Repayment of related party loans	(5,510)	(11,617)
Proceeds from loans payable	10,000
Proceeds from convertible loans payable	59,500
Proceeds from sale of common stock		150,030
Contributes capital		1,250
Net cash provided by financing activities	83,444	152,113
Net increase in cash	95,476	12,670
Cash, beginning of year	80,021	67,351
Cash, end of year	175,497	80,021
Cash Paid For:
Cash paid for interest
Cash paid for taxes
Supplemental Disclosure of Cash Flow Information:
Conversion of debt	$ 15,000

DESCRIPTION OF BUSINESS AND HIS

DESCRIPTION OF BUSINESS AND HISTORY	12 Months Ended
	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
DESCRIPTION OF BUSINESS AND HISTORY	NOTE 1 - DESCRIPTION OF BUSINESS AND HISTORY Description of business CannAssist International Corp. (the “Company” or “CannAssist”) was incorporated on May 17, 2017 under the laws of the state of Delaware under the name Iris Grove Acquisition Corporation to engage in any lawful corporate undertaking, including, but not limited to, selected mergers and acquisitions. On May 23, 2018 the Company changed its name to CannAssist International Corporation. On June 18, 2018, the Company cancelled all 20,000,000 shares of its issued and outstanding stock and issued 3,000,000 shares of common stock pursuant to Section 4(a)(2) of the Securities Act of 1933 at par representing 100% of the total outstanding common stock at the time. With the issuance of the stock and the redemption of the 20,000,000 shares of stock, the Company effected a change in its control and the new majority shareholder was elected as the new management of the Company. On July 12, 2018, the “Company, entered into a share exchange acquisition agreement with Xceptor LLC, a private company organized under the laws of Wyoming (“Xceptor”). The Acquisition was effected by the Company through the exchange of all the outstanding membership interests of Xceptor for 3,000,000 shares of common stock of the Company, valued at $0.0001 per share. At the time of the Acquisition, there was one shareholder of the Company who was also a shareholder and manager of Xceptor. Xceptor has become a wholly owned subsidiary of the Company and the Company has taken over its operations and business plan. Prior to the Acquisition, the Company had no ongoing business or operations. Since the Company and Xceptor were entities under common control prior to the Acquisition, the transaction is accounted for as a restructuring transaction. The Company has recast prior period financial statements to reflect the conveyance of Xceptor’s common shares as if the restructuring transaction had occurred as of the earliest date of the financial statements. CannAssist produces and sells products formulated using its cannabidiol ("CBD") product, “Cibidinol,” which is formulated based on a process developed by its founder Mark Palumbo. CBD is a non-psychoactive compound found in hemp. CannAssist’s initial research and development work, aimed at enhancing the bioavailability of desired molecular structures, resulted in the creation of a line of CBD products, most notably its CBD product, Cibidinol. Cibidinol will be available in a line of consumable and topical products that the Company believes will make enhanced CBD products more available and accessible to consumers.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The Company’s 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 could 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. We believe we are not exposed to any significant credit risk on cash. 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 year ended December 31, 2020 or 201 The Company had cash and cash equivalents of $175,497 and $80,021 at December 31, 2020 or 2019, respectively. Accounts Receivable Revenues that have been recognized but not yet received are recorded as accounts receivable. Losses on receivables will be recognized when it is more likely than not that a receivable will not be collected. An allowance for estimated uncollectible amounts will be recognized to reduce the amount of receivables to its net realizable value when needed. The allowance for uncollectible amounts is evaluated quarterly. Revenue Recognition Revenue is recognized when a customer obtains control of promised goods or services and is recognized in an amount that reflects the consideration that an entity expects to receive in exchange for those goods or services. In addition, the standard requires disclosure of the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. The amount of revenue that is recorded reflects the consideration that the Company expects to receive in exchange for those goods. The Company applies the following five-step model in order to determine this amount: (i) identification of the promised goods in the contract; (ii) determination of whether the promised goods are performance obligations, including whether they are distinct in the context of the contract; (iii) measurement of the transaction price, including the constraint on variable consideration; (iv) allocation of the transaction price to the performance obligations; and (v) recognition of revenue when (or as) the Company satisfies each performance obligation. The Company only applies the five-step model to contracts when it is probable that the entity will collect the consideration it is entitled to in exchange for the goods or services it transfers to the customer. Once a contract is determined to be within the scope of ASC 606 at contract inception, the Company reviews the contract to determine which performance obligations the Company must deliver and which of these performance obligations are distinct. The Company recognizes as revenues the amount of the transaction price that is allocated to the respective performance obligation when the performance obligation is satisfied or as it is satisfied. Generally, the Company's performance obligations are transferred to customers at a point in time, typically upon delivery. The Company recognizes revenue when product is shipped. The Company will often receive payment and/or pay for the cost of goods prior to shipping. When this occurs, the result is both a prepaid for the supplies to be used in their product and a customer deposit. As of December 31, 2019, the Company has both a prepaid expense of $4,145 and customer deposits of $54,660, for orders to be shipped in Q1, 2020. Cost of Sales Cost of sales is determined on the basis of the cost of production or the purchase of goods, adjusted for the variation of inventory Cost of sale is recognized as the direct cost of products or services sold during the period. 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 approximates the fair value of such instruments based upon management’s best estimate of interest rates that would be available to the Company for similar financial arrangements at December 31, 2020 or 2019. Income taxes The Company follows Section 740-10-30 of the FASB Accounting Standards Codification, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred tax assets and liabilities are based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the fiscal year in which the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the fiscal 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 the Statements of Income in the period that includes the enactment date. The Company adopted section 740-10-25 of the FASB Accounting Standards Codification (“Section 740-10-25”) with regards to uncertainty income taxes. Section 740-10-25 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under Section 740-10-25, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. Section 740-10-25 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures. The Company had no material adjustments to its liabilities for unrecognized income tax benefits according to the provisions of Section 740-10-25. Stock-based Compensation We account for equity-based transactions with nonemployees under the provisions of ASU 2018-07, Improvements to non-employees share based accounting (Topic 718) measurement objective for equity instruments awarded to employees is to estimate at the grant date the fair value of the equity instruments the entity is obligated to issue when employees have rendered the requisite service and satisfied any other conditions necessary to earn the right to benefit from the instruments. The Topic also states that observable market prices of identical or similar equity or liability instruments in active markets are the best evidence of fair value and, if available, should be used as the basis for the measurement for equity and liability instruments awarded in a share-based payment transaction with employees. However, if observable market prices of identical or similar equity or liability instruments are not available, the fair value shall be estimated by using a valuation technique or model that complies with the measurement objective, as described in FASB ASC Topic 718. Net income (loss) per common 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. The Company has no dilutive shares as of December 31, 2020 and 2019. Recently issued accounting pronouncements In November 2019, the FASB issued ASU 2019-10, Financial Instruments—Credit Losses (Topic 326), Derivative and Hedging (Topic 815, and Leases (Topic 841). This new guidance will be effective for annual reporting periods beginning after January 1, 2023, including interim periods within those annual reporting periods. While the Company is continuing to assess the potential impacts of ASU 2019-10, it does not expect ASU 2019-10 to have a material effect on its financial statements. The Company has adopted this accounting standard update with no material impact to the financial statements. The Company has implemented all new 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.

GOING CONCERN

GOING CONCERN	12 Months Ended
	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	NOTE 3 - GOING CONCERN The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has generated revenues of $1,137,865 during the year ended December 31, 2020 and had a net loss of $2,910,890 for year ended December 31, 2020, which consisted of a $2,765,250 non-cash expense for the issuance of preferred stock and $94,992 for other stock-based compensation. The Company has an accumulated deficit of $3,333,402 as of December 31, 2020. The Company requires capital for its contemplated operational and marketing activities. The obtainment of additional financing, through an initial capital raise ,

LOAN PAYABLE

LOAN PAYABLE	12 Months Ended
	Dec. 31, 2020
Loan Payable
LOAN PAYABLE	NOTE 4 – LOANS PAYABLE On October 11, 2017, the Company received a $1,000 loan from a third party. The loan is unsecured, due on demand and non-interest bearing. On June 29, 2020, the Company received a $10,000 loan from a third party. The loan is unsecured, due on demand and non-interest bearing.

CONVERTIBLE NOTES PAYABLE

CONVERTIBLE NOTES PAYABLE	12 Months Ended
	Dec. 31, 2020
Convertible Notes Payable
CONVERTIBLE NOTES PAYABLE	NOTE 5 – CONVERTIBLE NOTES PAYABLE On June 2, 2020, the Company issued a convertible note payable to a third party for $10,000. The note is unsecured, non-interest bearing and is due and payable in six months. If the loan is not repaid by the due date it can be converted into shares of common stock at $0.25 per share. In addition, the Company issued warrants to purchase 13,500 shares of common stock. The warrants have an exercise price of $0.50 and expire in five years. The note was fully converted to 40,000 shares of common stock as of December 31, 2020. On June 12, 2020, the Company issued a convertible note payable to a third party for $5,000. The note is unsecured, non-interest bearing and is due and payable in six months. If the loan is not repaid by the due date it can be converted into shares of common stock at $0.25 per share. In addition, the Company issued warrants to purchase 6,667 shares of common stock. The warrants have an exercise price of $0.50 and expire in five years. The note was fully converted to 20,000 shares of common stock as of December 31, 2020. During July and August 2020, the Company issued a convertible notes payable to third parties for a total of $14,500. The notes are all unsecured, non-interest bearing and due and payable in six months. If the loans are not repaid by the due date they can be converted into shares of common stock at $0.25 per share. In addition, the Company issued warrants to purchase 20,669 shares of common stock. The warrants have an exercise price of $0.50 and expire in five years. These notes are shown net of $1,150 of debt discount. On November 19, 2020, the Company issued a convertible note payable to a third party for $30,000. The note is unsecured, bears interest at 10% and matures on May 13, 2021. If the loan is not repaid by the due date it can be converted into shares of common stock at $0.15 per share. The Company calculates a beneficial conversion feature on the loan of $20,000, recorded as a debt discount and credited to additional paid in capital. As of December 31, 2020, $5,000 of the discount has been amortized to interest expense.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2020
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 6 – RELATED PARTY TRANSACTIONS Marla Palumbo has advanced the Company a limited amount of funds to cover some general operating expenses and travel costs. These advances are unsecured, due on demand and non-interest bearing. As of December 31, 2020 and 2019, the balance due to Ms. Palumbo for cash advances is $23,443 and $9,498, respectively. Ms. Palumbo is the President of the Company and wife of the CEO, Mark Palumbo. During the years ended December 31, 2020 and 2019, the Company paid sales commissions of $12,900 and $25,562, respectively, to EME Ltd. During the years ended December 31, 2020 and 2019, respectively, the Company incurred $0 and $6,400 of expense for Matthew Palumbo for product design services. Matthew Palumbo is the son of Mark Palumbo, CEO. On April 29, 2019, the Company entered into a Technology License Agreement with Mark Palumbo (“Licensor”) whereby the Licensor granted to the Company an exclusive worldwide license (the “License”) to use, market, promote and distribute certain technology related to a provisional patent application for a “Process for creating Carbohydrate Complexes with Cannabinoids and other Hydrophobic Molecules in large scale,” related patent applications, related trade-secrets and associated knowhow, including methods, techniques, specifications, procedures, information, systems, knowledge and business processes required to practice and carry on business in the field of data collection, security and management (the “Technology”). The initial term of the License is 5-years (the “Initial Term”) and shall automatically be renewed for successive 1-year terms (each, a “Renewal Term”) unless the Company elects to terminate the License by giving 30 days’ written notice prior to commencement of a Renewal Term. In exchange for the License of the Technology, the Company shall issue to the Licensor 5,000,000 restricted shares of its common stock, valued at par value per share, at the effective date of the agreement, and shall issue to the Licensor an additional 1,000,000 restricted shares of its common stock, valued at par value per share, at the commencement of each Renewal Term. On March 30, 2020, the Company issued 1,000 shares of its Series A Preferred Stock to Mark Palumbo, an officer and director of the Company. Based on the rights of the designation the shares of preferred stock were value at 60% of the value of the total common stock outstanding. The shares of common stock have a current fair value of $0.25 per shares resulting in total non-cash expense of $2,765,250.

COMMON STOCK

COMMON STOCK	12 Months Ended
	Dec. 31, 2020
Stockholders' Equity Note [Abstract]
COMMON STOCK	NOTE 7 – COMMON STOCK Pursuant to the terms of the licensing agreement with Mark Palumbo (Note 6) the Company issued 5,000,000 shares of common stock. The shares were valued at $0.03, the average price that common stock has recently been sold for, for total non-cash expense of $150,000. During year ended December 31, 2019, the Company granted 175,000 shares of common stock for services. The shares were valued at $0.25 for total non-cash expense of $43,750. During the year ended December 31, 2019, the Company sold 850,000 shares of common stock for total cash proceeds of $150,000. During year ended December 31, 2020, the Company granted 280,000 shares of common stock for services. The shares were valued at $0.25 for total non-cash expense of $70,000. During year ended December 31, 2020, note holders converted $15,000 for 60,000 shares of common stock.

PREFERRED STOCK

PREFERRED STOCK	12 Months Ended
	Dec. 31, 2020
Preferred Stock Abstract
PREFERRED STOCK	NOTE 8 – PREFERRED STOCK The Company has designated 1,000 shares of Series A Preferred Stock. The shares of Series A Preferred Stock have a par value of $0.0001 per share. The Series A Preferred Shares do not have a dividend rate or liquidation preference and are not convertible into shares of common stock. Series A Preferred Stock, voting together as a class, have the right to vote 60% of the Company’s voting shares on any and all shareholder matters (the “Majority Voting Rights”). Additionally, the Company shall not adopt any amendments to the Company’s Bylaws, Articles of Incorporation, as amended, make any changes to the Certificate of Designations establishing the Series A Preferred Stock, or effect any reclassification of the Series A Preferred Stock, without the affirmative vote of at least a majority of the outstanding shares of Series A Preferred Stock. However, the Company may, by any means authorized by law and without any vote of the holders of shares of Series A Preferred Stock, make technical, corrective, administrative or similar changes to such Certificate of Designations that do not, individually or in the aggregate, adversely affect the rights or preferences of the holders of shares of Series A Preferred Stock. Other than the Majority Voting Rights, the Series A Preferred Stock does not have any other dividend, liquidation, conversion, or redemption rights, whatsoever.

WARRANTS

WARRANTS	12 Months Ended
	Dec. 31, 2020
Recent Accounting Standards
WARRANTS	NOTE 9 – WARRANTS On April 1, 2020, the Company entered into an agreement with an independent consultant pursuant to which the consultant shall be paid a cash monthly retainer of $5,000 a month and shall be issued 110,000 warrants to purchase shares of the common stock of the Company at an exercise price equal to $0.25 per share, subject to certain conditions regarding vesting. This agreement has a term of 12 months and shall be automatically renewed on a month to month basis unless terminated upon 30 days’ written notice. The warrants were evaluated for purposes of classification between liability and equity. The warrants do not contain features that would require a liability classification and are therefore considered equity. The warrants were fair valued at $25,038. The expense is being amortized over the one-year term of the agreement. The Black Scholes pricing model was used to estimate the fair value of the Warrants issued with the following inputs: Warrants 110,000 Share price $ 0.25 Exercise Price $ 0.25 Term 10 years Volatility 103.5 % Risk Free Interest Rate 2.49 % Dividend rate - During the year ended December 31, 2020, the Company issued 40,836 warrants in conjunction with the issuance of convertible promissory notes (Note 5). The warrants have an exercise price of $0.50 and expire in five years. Using the fair value calculation, the relative fair value between the debt issued and the warrants was calculated to determine the warrants recorded equity amount of $6,212, accounted for in additional paid in capital. The Black Scholes pricing model was used to estimate the fair value of the warrants issued with the following inputs: Warrants 40,836 Share price $ 0.25 Exercise Price $ 0.25 Term 5 years Volatility 103.5 – 111.89 % Risk Free Interest Rate 0.22 - 1.88 % Dividend rate - A summary of the status of the Company’s outstanding stock warrants and changes during the year is presented below: Activity for year ended December 31, 2020 is as follows: Number of Weighted Weighted Aggregate Outstanding at December 31, 2019 - - - Granted 150,836 $ 0.25 7.97 $ - Expired - $ - - $ - Exercised - $ - - $ - Outstanding at December 31, 2020 150,836 $ 0.25 7.97 $ - Exercisable at December 31, 2020 91,000 $ 0.25 7.97 $ - Range of Exercise Number Outstanding 12/31/2020 Weighted Average Remaining Weighted Average $0.25 150,836 7.97 years $0.25

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2020
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 10 – INCOME TAXES 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% is being used due to the new tax law recently enacted. Net deferred tax assets consist of the following components as of December 31: 2020 2019 Federal income tax benefit attributable to: Current operations $ 611,300 $ 93,000 Less: valuation allowance (611,300 ) (93,000 ) Net provision for Federal income taxes $ - $ - The income tax provision differs from the amount of income tax determined by applying the U.S. federal income tax rate to pretax income from continuing operations for the period ended December 31, due to the following: 2020 2019 Deferred Tax Assets: NOL Carryover $ 700,000 $ 88,700 Less valuation allowance (700,000 ) (88,700 ) Net deferred tax assets $ - $ - 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 December 31, 2020, the Company had no accrued interest or penalties related to uncertain tax positions.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2020
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 11 – SUBSEQUENT EVENTS Subsequent to December 31, 2020, note holders converted a total of $14,500 of debt into 58,000 shares of common stock. Subsequent to December 31, 2020, in connection with its qualified offering under Regulation A, the Company sold 2667 units to 1 investor at a price per unit of $0.75 per unit for aggregate proceeds of $2,000.25. Each unit is comprised of (i) 3 shares of the common stock of the Company and (ii) 1 warrant entitling the holder rights to purchase 1 share of the common stock of the Company at an exercise price equal to $0.50 for a period of 5 years from the date of issuance. Subsequent to December 31, 2020, the Company entered into an agreement with an independent consultant pursuant to which the consultant was issued 75,000 restricted shares of the common stock of the Company for services, at a cost basis of $0.09 per share, subject to certain conditions regarding vesting. In accordance with SFAS 165 (ASC 855-10) management has performed an evaluation of subsequent events through the date that the financial statements were available to be issued and has determined that it does not have any material subsequent events to disclose in these financial statements other than the foregoing.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The Company’s 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 could 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. We believe we are not exposed to any significant credit risk on cash.
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 year ended December 31, 2020 or 201 The Company had cash and cash equivalents of $175,497 and $80,021 at December 31, 2020 or 2019, respectively.
Accounts Receivable	Accounts Receivable Revenues that have been recognized but not yet received are recorded as accounts receivable. Losses on receivables will be recognized when it is more likely than not that a receivable will not be collected. An allowance for estimated uncollectible amounts will be recognized to reduce the amount of receivables to its net realizable value when needed. The allowance for uncollectible amounts is evaluated quarterly.
Revenue Recognition	Revenue Recognition Revenue is recognized when a customer obtains control of promised goods or services and is recognized in an amount that reflects the consideration that an entity expects to receive in exchange for those goods or services. In addition, the standard requires disclosure of the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. The amount of revenue that is recorded reflects the consideration that the Company expects to receive in exchange for those goods. The Company applies the following five-step model in order to determine this amount: (i) identification of the promised goods in the contract; (ii) determination of whether the promised goods are performance obligations, including whether they are distinct in the context of the contract; (iii) measurement of the transaction price, including the constraint on variable consideration; (iv) allocation of the transaction price to the performance obligations; and (v) recognition of revenue when (or as) the Company satisfies each performance obligation. The Company only applies the five-step model to contracts when it is probable that the entity will collect the consideration it is entitled to in exchange for the goods or services it transfers to the customer. Once a contract is determined to be within the scope of ASC 606 at contract inception, the Company reviews the contract to determine which performance obligations the Company must deliver and which of these performance obligations are distinct. The Company recognizes as revenues the amount of the transaction price that is allocated to the respective performance obligation when the performance obligation is satisfied or as it is satisfied. Generally, the Company's performance obligations are transferred to customers at a point in time, typically upon delivery. The Company recognizes revenue when product is shipped. The Company will often receive payment and/or pay for the cost of goods prior to shipping. When this occurs, the result is both a prepaid for the supplies to be used in their product and a customer deposit. As of December 31, 2019, the Company has both a prepaid expense of $4,145 and customer deposits of $54,660, for orders to be shipped in Q1, 2020.
Cost of Sales	Cost of Sales Cost of sales is determined on the basis of the cost of production or the purchase of goods, adjusted for the variation of inventory Cost of sale is recognized as the direct cost of products or services sold during the period.
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 approximates the fair value of such instruments based upon management’s best estimate of interest rates that would be available to the Company for similar financial arrangements at December 31, 2020 or 2019.
Income taxes	Income taxes The Company follows Section 740-10-30 of the FASB Accounting Standards Codification, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred tax assets and liabilities are based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the fiscal year in which the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the fiscal 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 the Statements of Income in the period that includes the enactment date. The Company adopted section 740-10-25 of the FASB Accounting Standards Codification (“Section 740-10-25”) with regards to uncertainty income taxes. Section 740-10-25 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under Section 740-10-25, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. Section 740-10-25 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures. The Company had no material adjustments to its liabilities for unrecognized income tax benefits according to the provisions of Section 740-10-25.
Stock-based Compensation	Stock-based Compensation We account for equity-based transactions with nonemployees under the provisions of ASU 2018-07, Improvements to non-employees share based accounting (Topic 718)
Net income (loss) per common share	Net income (loss) per common 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. The Company has no dilutive shares as of December 31, 2020 and 2019.
Recently issued accounting pronouncements	Recently issued accounting pronouncements In November 2019, the FASB issued ASU 2019-10, Financial Instruments—Credit Losses (Topic 326), Derivative and Hedging (Topic 815, and Leases (Topic 841). This new guidance will be effective for annual reporting periods beginning after January 1, 2023, including interim periods within those annual reporting periods. While the Company is continuing to assess the potential impacts of ASU 2019-10, it does not expect ASU 2019-10 to have a material effect on its financial statements. The Company has adopted this accounting standard update with no material impact to the financial statements. The Company has implemented all new 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.

WARRANTS (Tables)

WARRANTS (Tables)	12 Months Ended
	Dec. 31, 2020
Recent Accounting Standards
Schedule of estimated the fair value of these warrants using Black-Scholes	The Black Scholes pricing model was used to estimate the fair value of the Warrants issued with the following inputs: Warrants 110,000 Share price $ 0.25 Exercise Price $ 0.25 Term 10 years Volatility 103.5 % Risk Free Interest Rate 2.49 % Dividend rate -
Schedule of outstanding stock warrants and changes	The Black Scholes pricing model was used to estimate the fair value of the warrants issued with the following inputs: Warrants 40,836 Share price $ 0.25 Exercise Price $ 0.25 Term 5 years Volatility 103.5 – 111.89 % Risk Free Interest Rate 0.22 - 1.88 % Dividend rate -
Schedule of weighted average remaining	Activity for year ended December 31, 2020 is as follows: Number of Weighted Weighted Aggregate Outstanding at December 31, 2019 - - - Granted 150,836 $ 0.25 7.97 $ - Expired - $ - - $ - Exercised - $ - - $ - Outstanding at December 31, 2020 150,836 $ 0.25 7.97 $ - Exercisable at December 31, 2020 91,000 $ 0.25 7.97 $ - Range of Exercise Number Outstanding 12/31/2020 Weighted Average Remaining Weighted Average $0.25 150,836 7.97 years $0.25

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Schedule of net deferred tax assets	Net deferred tax assets consist of the following components as of December 31: 2020 2019 Federal income tax benefit attributable to: Current operations $ 611,300 $ 93,000 Less: valuation allowance (611,300 ) (93,000 ) Net provision for Federal income taxes $ - $ -
Schedule of deferred income tax assets	The income tax provision differs from the amount of income tax determined by applying the U.S. federal income tax rate to pretax income from continuing operations for the period ended December 31, due to the following: 2020 2019 Deferred Tax Assets: NOL Carryover $ 700,000 $ 88,700 Less valuation allowance (700,000 ) (88,700 ) Net deferred tax assets $ - $ -

DESCRIPTION OF BUSINESS AND H_2

DESCRIPTION OF BUSINESS AND HISTORY (Details Narrative) - $ / shares	Jul. 12, 2018	Jun. 18, 2018	Dec. 31, 2020
Number of shares cancelled		20,000,000
Number of shares issued		3,000,000
Redemption shares of stock		20,000,000
Percentage of total outstanding common stock		100.00%
Description of produces and sells			CannAssist produces and sells products formulated using its cannabidiol ("CBD") product, “Cibidinol,” which is formulated based on a process developed by its founder Mark Palumbo.
Exchange Acquisition Agreement [Member] | Xceptor LLC [Member]
Number of shares exchange in business acquisition	3,000,000
Business acquisition, share price (in dollars per share)	$ 0.0001

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Accounting Policies [Abstract]
cash and cash equivalents	$ 175,497	$ 80,021	$ 67,351
Prepaid expenses	2,426	4,145
Customer deposits		$ 54,660

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Revenues	$ 1,137,865
Net income (loss)	(2,910,890)	$ (442,806)
Non-cash stock compensation expense	2,765,250
Accumulated deficit	(3,333,402)	$ (422,512)
Other stock-based compensation	94,992
Total capital raise	$ 900,000
Description of offer provided	Company will require a minimum of $100,000 for the next 12 months to fund its operations.

LOANS PAYABLE (Details Narrativ

LOANS PAYABLE (Details Narrative) - Third Party [Member] - Unsecured Loan Payable [Member] - USD ($)	Jun. 29, 2020	Jun. 12, 2020	Jun. 02, 2020	Oct. 11, 2017	Nov. 19, 2020	Aug. 31, 2020
Proceeds from unsecured loan payable	$ 10,000			$ 1,000
Interest rate terms	non-interest bearing	non-interest bearing	non-interest bearing	non-interest bearing	unsecured	non-interest bearing

CONVERTIBLE NOTES PAYABLE (Deta

CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)	Jun. 29, 2020	Jun. 12, 2020	Jun. 02, 2020	Oct. 11, 2017	Nov. 19, 2020	Aug. 31, 2020	Dec. 31, 2020	Apr. 02, 2020	Dec. 31, 2019
Number of warrant issued							$ 24,992
Debt discount							$ 1,150
Number of shares converted (in shares)							60,000
Shares price (in dollars per shares)							$ 0.25		$ 0.25
Warrant [Member]
Exercise price (in dollars per share)								$ 0.25
Warrant term							7 years 11 months 19 days	12 months	7 years 11 months 19 days
Third Party [Member] | Unsecured Loan Payable [Member]
Convertible note payable		$ 5,000	$ 10,000		$ 30,000	$ 14,500
Interest rate terms	non-interest bearing	non-interest bearing	non-interest bearing	non-interest bearing	unsecured	non-interest bearing
Debt term		6 months	6 months			6 months
Debt conversion price (in dollars per shares)		$ 0.25	$ 0.25			$ 0.25
Debt discount							$ 5,000
Number of shares converted (in shares)							40,000
Interest rate					10.00%
Maturity date					May 13, 2021
Shares price (in dollars per shares)					$ 0.15
Amount of beneficial conversion feature					$ 20,000
Third Party [Member] | Unsecured Loan Payable [Member] | Warrant [Member]
Number of warrant issued		$ 6,667	$ 13,500			$ 20,669
Exercise price (in dollars per share)		$ 0.50	$ 0.50			$ 0.50
Warrant term		5 years	5 years			5 years
Third Party [Member] | Unsecured Loan Payable [Member]
Number of shares converted (in shares)							20,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Mar. 30, 2020	Apr. 29, 2019	Jun. 18, 2018	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Commissions - related party					$ 12,900	$ 25,562
Number of shares issued (in shares)			3,000,000
Common stock, par value (in dollars per share)					$ 0.0001	$ 0.0001
Non-cash stock compensation expense					$ 2,765,250
Series A Preferred Stock [Member]
Preferred stock, voting rights				Series A Preferred Stock, voting together as a class, have the right to vote 60% of the Company’s voting shares
Technology License Agreement [Member] | Mr. Mark Palumbo [Member]
License initial term		5 years
Automatically renewed terms		1 year
Technology License Agreement [Member] | Restricted Shares [Member] | Mr. Mark Palumbo [Member]
Number of shares issued (in shares)		5,000,000
Number of shares issued at each renewal term (in shares)		1,000,000
Mr. Matthew Palumbo [Member]
Expenses related party transaction					0	$ 6,400
EME Ltd. [Member]
Commissions - related party					12,900	25,562
Ms. Marla Palumbo [Member] | General Operating Expenses [Member]
Due to related party					$ 23,443	$ 9,498
Mr. Mark Palumbo [Member] | Series A Preferred Stock [Member]
Number of shares issued (in shares)	1,000
Preferred stock, voting rights	Based on the rights of the designation the shares of preferred stock were value at 60% of the value of the total common stock outstanding.
Common stock, par value (in dollars per share)	$ 0.25
Non-cash stock compensation expense	$ 2,765,250

Common Stock (Detail Narrative)

Common Stock (Detail Narrative) - USD ($)	Jun. 18, 2018	Dec. 31, 2020	Dec. 31, 2019
Number of shares issued (in shares)	3,000,000
Share price		$ 0.25	$ 0.25
Non-cash expense		$ 70,000	$ 43,750
Value of shares issued for services		$ 70,000	$ 43,750
Number of shares issue for services (in shares)			175,000
Number of shares of common stock for total cash proceeds			850,000
Value of shares of common stock for total cash proceeds			$ 150,000
Number of shares converted (in shares)		60,000
Value of shares converted		$ 15,000
Mark Palumbo [Member]
Number of shares issued (in shares)		5,000,000
Share price		$ 0.03
Non-cash expense		$ 150,000

PREFERRED STOCK (Details Narrat

PREFERRED STOCK (Details Narrative) - $ / shares	9 Months Ended
	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Number of shares designated		20,000,000	20,000,000
Preferred stock, par value (in dollars per share)		$ 0.0001	$ 0.0001
Series A Preferred Stock [Member]
Number of shares designated	1,000
Preferred stock, par value (in dollars per share)	$ 0.0001
Preferred stock, voting rights	Series A Preferred Stock, voting together as a class, have the right to vote 60% of the Company’s voting shares

WARRANTS (Details)

WARRANTS (Details) - $ / shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Share price	$ 0.25	$ 0.25
Warrant 1 [Member]
Warrants	110,000
Share price	$ 0.25
Exercise Price	$ 0.25
Term	10 years
Volatility	103.50%
Risk Free Interest Rate	2.49%
Warrant 2 [Member]
Warrants	40,836
Share price	$ 0.25
Exercise Price	$ 0.25
Term	5 years
Warrant 2 [Member] | Minimum [Member]
Volatility	103.50%
Risk Free Interest Rate	0.22%
Warrant 2 [Member] | Maximum [Member]
Volatility	111.89%
Risk Free Interest Rate	1.88%

WARRANTS (Details 1)

WARRANTS (Details 1) - Warrant [Member]	12 Months Ended
	Dec. 31, 2020$ / sharesshares
Number of Warrants
Outstanding at beginning | shares
Granted | shares	150,836
Expired | shares
Exercised | shares
Outstanding at end | shares	150,836
Exercisable at end | shares	91,000
Weighted Average Exercise Price
Outstanding at beginning | $ / shares
Granted | $ / shares	0.25
Expired | $ / shares
Exercise | $ / shares
Outstanding at end | $ / shares	0.25
Exercisable at end | $ / shares	$ 0.25
Weighted Average Remaining Contract Term
Outstanding at beginning	7 years 11 months 19 days
Weighted average remaining contract term	7 years 11 months 19 days
Weighted average remaining contract term, exercisable	7 years 11 months 19 days

WARRANTS (Details 2)

WARRANTS (Details 2) - Warrant [Member] - $ / shares	Dec. 31, 2020	Apr. 02, 2020	Dec. 31, 2019
Exercse Price		$ 0.25
Number outstanding		110,000
Weighted average remaining contractual life (years)	7 years 11 months 19 days	12 months	7 years 11 months 19 days
Exercise Price $0.25 [Member]
Exercse Price	$ 0.25
Number outstanding	150,836
Weighted average remaining contractual life (years)	7 years 11 months 19 days
Weighted Average Exercise Price	$ 0.25

WARRANTS (Details Narrative)

WARRANTS (Details Narrative) - USD ($)	Apr. 02, 2020	Dec. 31, 2020	Dec. 31, 2019
Cash		$ 175,497	$ 80,021
Warrant [Member]
Cash	$ 5,000
Number of warrant issued	110,000
Exercise price (in dollars per share)	$ 0.25
Warrant term	12 months	7 years 11 months 19 days	7 years 11 months 19 days
Warrant terminated term	automatically renewed on a month to month basis unless terminated upon 30 days’ written notice.
Warrant 1 [Member]
Number of warrant issued		110,000
Exercise price (in dollars per share)		$ 0.25
Warrant term		10 years
Description of warrant issued		The expense is being amortized over the one-year term of the agreemen
Warrant fair value		$ 25,038
Warrant 2 [Member]
Number of warrant issued		40,836
Exercise price (in dollars per share)		$ 0.25
Warrant term		5 years
Warrant 2 [Member] | Two Convertible Promissory Note [Member]
Number of warrant issued		40,836
Exercise price (in dollars per share)		$ 0.50
Warrant term		5 years
Warrant fair value		$ 6,212

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Federal income tax benefit attributable to:
Current operations	$ 611,300	$ 93,000
Less: valuation allowance	(611,300)	(93,000)
Net provision for Federal income taxes

INCOME TAXES (Details 1)

INCOME TAXES (Details 1) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Deferred Tax Assets:
NOL Carryover	$ 700,000	$ 88,700
Less valuation allowance	(700,000)	(88,700)
Net deferred tax assets

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative)	12 Months Ended
	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Statutory corporate tax rate	21.00%

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Number of shares converted (in shares)	60,000
Value of shares converted	$ 15,000
Number of shares isssued for services (in shares)		175,000
Share price	$ 0.25	$ 0.25
Agreement [Member] | Consultant [Member] | Restricted Shares Common Stock [Member]
Number of shares isssued for services (in shares)	75,000
Share price	$ 0.09
Common Stock [Member]
Number of shares converted (in shares)	58,000
Value of shares converted	$ 14,500
Description of stock	Company sold 2667 units to 1 investor at a price per unit of $0.75 per unit for aggregate proceeds of $2,000.25. Each unit is comprised of (i) 3 shares of the common stock of the Company and (ii) 1 warrant entitling the holder rights to purchase 1 share of the common stock of the Company at an exercise price equal to $0.50 for a period of 5 years from the date of issuance.
Number of shares isssued for services (in shares)	280,000	175,000