Electronic Servitor Publication Network (XESP) 10-Q/A 24 Nov 21 2021 Q3 Quarterly report (amended) Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2021	Nov. 15, 2021
Cover [Abstract]
Document Type	10-Q/A
Amendment Flag	true
Amendment Description	Explanatory Note: This Amendment No. 1 to the Form 10-Q for the period ended September 30, 2021 is being filed to correct a scrivener’s error located on the cover page of the original Form 10-Q that inaccurately stated the number of issued and outstanding shares of the Company’s common stock as of the filing date.
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2021
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2021
Current Fiscal Year End Date	--12-31
Entity File Number	000-55809
Entity Registrant Name	ELECTRONIC SERVITOR PUBLICATION NETWORK, INC.
Entity Central Index Key	0001709542
Entity Tax Identification Number	82-1873116
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	400 1ST AVE N
Entity Address, Address Line Two	STE. 100
Entity Address, City or Town	MINNEAPOLIS
Entity Address, State or Province	MN
Entity Address, Postal Zip Code	55401
City Area Code	(612)
Local Phone Number	414-7121
Title of 12(b) Security	Common Stock
Trading Symbol	CNSC
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
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		11,416,001

Balance Sheets (unaudited)

Balance Sheets (unaudited) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Current assets:
Cash	$ 51,254	$ 175,497
Accounts receivable	4,327	119
Prepaid expenses	5,881	2,426
Inventory	65,560	79,432
Total assets	127,022	257,474
Current liabilities:
Accounts payable and accruals	193,883	252,310
Accounts payable – related party	20,370	20,370
Convertible notes payable, net of debt discount of $0 and $15,000, respectively		28,350
Due to a related party	39,230	23,443
Loans payable	1,000	11,000
Total current liabilities	254,483	335,473
Commitments and contingencies
Stockholders’ Deficit:
Preferred stock, $0.0001 par value 20,000,000 shares authorized; none issued and outstanding
Common Stock, $0.0001 par value, 100,000,000 shares authorized; 11,416,001 and 18,775,000 issued and outstanding, respectively	1,142	1,878
Additional paid in capital	3,377,611	3,253,525
Accumulated deficit	(3,506,214)	(3,333,402)
Total Stockholders’ deficit	(127,461)	(77,999)
Total Liabilities and Stockholders’ Deficit	$ 127,022	$ 257,474

Balance Sheets (unaudited) (Par

Balance Sheets (unaudited) (Parenthetical) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Statement of Financial Position [Abstract]
Long-term Debt, Gross	$ 0	$ 15,000
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, authorized	20,000,000	20,000,000
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Outstanding	0	0
Common Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Common stock, authorized	100,000,000	100,000,000
Common stock, issued	11,416,001	18,775,000
Common stock, outstanding	11,416,001	18,775,000

Statements of Operations (Unaud

Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Income Statement [Abstract]
Revenue	$ 15,543	$ 409,138	$ 479,004	$ 679,050
Cost of revenue	8,076	273,325	303,417	416,923
Gross margin	7,467	135,813	175,587	262,127
Operating expenses:
General and administrative	62,252	56,112	208,129	210,535
Commissions – related party		8,527		12,900
Professional fees	33,390	29,600	113,450	86,450
Preferred stock issued for change of control				2,765,250
Total operating expenses	95,642	94,239	321,579	3,075,135
Income (loss) from operations	(88,175)	41,574	(145,992)	(2,813,008)
Other expense:
Interest expense	(5,383)	(2,653)	(26,820)	(7,010)
Total other expense	(5,383)	(2,653)	(26,820)	(7,010)
Loss before provision for income taxes	(93,558)	38,921	(172,812)	(2,820,018)
Provision for income taxes
Net loss	$ (93,558)	$ 38,921	$ (172,812)	$ (2,820,018)
Loss per share, basic and diluted	$ (0.01)	$ 0	$ (0.01)	$ (0.15)
Weighted average shares outstanding, basic and diluted	12,720,349	18,435,000	17,166,768	18,435,000

Statements of Changes in Stockh

Statements of Changes in Stockholders' Deficit (Unaudited) - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 31, 2019		$ 1,844	$ 358,317	$ (422,512)	$ (62,351)
Balance at the beginning (in shares) at Dec. 31, 2019		18,435,000
Preferred stock issued for change of control			2,765,250		2,765,250
Number of shares issued (in shares)	1,000
Net loss				(2,775,369)	(2,775,369)
Ending balance, value at Mar. 31, 2020		$ 1,844	3,123,567	(3,197,881)	(72,470)
Balance at the end (in shares) at Mar. 31, 2020	1,000	18,435,000
Stock Issued During Period, Shares, Issued for Services		75,000
Beginning balance, value at Dec. 31, 2019		$ 1,844	358,317	(422,512)	(62,351)
Balance at the beginning (in shares) at Dec. 31, 2019		18,435,000
Net loss					(2,820,018)
Ending balance, value at Sep. 30, 2020		$ 1,844	3,142,299	(3,242,530)	(98,387)
Balance at the end (in shares) at Sep. 30, 2020	1,000	18,435,000
Beginning balance, value at Mar. 31, 2020		$ 1,844	3,123,567	(3,197,881)	(72,470)
Balance at the beginning (in shares) at Mar. 31, 2020	1,000	18,435,000
Net loss				(83,570)	(83,570)
Ending balance, value at Jun. 30, 2020		$ 1,844	3,132,589	(3,281,451)	(147,018)
Balance at the end (in shares) at Jun. 30, 2020	1,000	18,435,000
Warrants issued			9,022		9,022
Net loss				38,921	38,921
Ending balance, value at Sep. 30, 2020		$ 1,844	3,142,299	(3,242,530)	(98,387)
Balance at the end (in shares) at Sep. 30, 2020	1,000	18,435,000
Warrants issued			9,710		9,710
Beginning balance, value at Dec. 31, 2020		$ 1,878	3,253,525	(3,333,402)	(77,999)
Balance at the beginning (in shares) at Dec. 31, 2020	1,000	18,775,000
Number of shares issued (in shares)		8,001
Net loss				(72,758)	(72,758)
Ending balance, value at Mar. 31, 2021		$ 1,892	3,276,761	(3,406,160)	(127,507)
Balance at the end (in shares) at Mar. 31, 2021	1,000	18,916,001
Common stock issued for services		$ 7	$ 6,743		$ 6,750
Common stock issued for debt conversion		6	14,494		14,500
Common stock issued for debt conversion (in shares)		58,000
Common stock units sold for cash		$ 1	$ 1,999		$ 2,000
Beginning balance, value at Dec. 31, 2020		$ 1,878	3,253,525	(3,333,402)	(77,999)
Balance at the beginning (in shares) at Dec. 31, 2020	1,000	18,775,000
Net loss					(172,812)
Ending balance, value at Sep. 30, 2021		$ 1,142	3,377,611	(3,506,214)	(127,461)
Balance at the end (in shares) at Sep. 30, 2021	1,000	11,416,001
Beginning balance, value at Mar. 31, 2021		$ 1,892	3,276,761	(3,406,160)	(127,507)
Balance at the beginning (in shares) at Mar. 31, 2021	1,000	18,916,001
Net loss				(6,496)	(6,496)
Ending balance, value at Jun. 30, 2021		$ 1,892	3,276,761	(3,412,656)	(134,003)
Balance at the end (in shares) at Jun. 30, 2021	1,000	18,916,001
Net loss				(93,558)	(93,558)
Ending balance, value at Sep. 30, 2021		$ 1,142	3,377,611	(3,506,214)	(127,461)
Balance at the end (in shares) at Sep. 30, 2021	1,000	11,416,001
Shares cancelled – related party		$ (750)	750
Shares Cancelled Related Party (in Share)		(7,500,000)
Contributed capital – related party			$ 100,100		$ 100,100

Statements of Cash Flows (Unaud

Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Cash flows from operating activities:
Net loss	$ (172,812)	$ (2,820,018)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Preferred stock issued for change of control		2,765,250
Warrant expense		12,520
Debt discount	16,150	2,763
Common stock issued for services	6,750
Changes in Operating Assets and Liabilities:
Accounts receivable	(4,209)	(67,066)
Inventory	13,873	(45,275)
Prepaid expenses and other assets	(3,456)	1,351
Accounts payable and accrued liabilities	(58,427)	129,564
Customer deposits		(54,660)
Net cash used by operating activities	(202,131)	(75,571)
Cash flows from Investing activities:
Cash flows from Financing activities:
Proceeds from loans - related party	15,788	18,981
Repayment of related party loans		(5,510)
Proceeds from loans payable		10,000
Proceeds from convertible loans payable		29,500
Repayment of loans payable	(40,000)
Contributed capital – related party	100,100
Proceeds from sale of common stock	2,000
Net cash provided by financing activities	77,888	52,971
Net decrease in cash	(124,243)	(22,600)
Cash, beginning of period	175,497	80,021
Cash, end of period	51,254	57,421
Cash Paid For:
Cash paid for interest
Cash paid for taxes
Supplemental Disclosure of Cash Flow Information:
Conversion of debt	$ 14,500

DESCRIPTION OF BUSINESS AND HIS

DESCRIPTION OF BUSINESS AND HISTORY	9 Months Ended
	Sep. 30, 2021
Accounting Policies [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 3,000,000 100 20,000,000 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 0.0001 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. On July 1, 2021, Mark Palumbo, an officer and director of CannAssist International Corp. (the “Company”), and Forty 7 Select Holdings LLC, an entity controlled by Greg Shockey (who was an existing shareholder of the Company), entered into an agreement pursuant to which Mark Palumbo transferred all of his 1,000 A Preferred Stock provides the holder thereof the right to vote 60% of the Company’s voting shares on any and all shareholder matters and thereby constituted a change of control of the Company 7,500,000 On July 23, 2021, the Company entered into a Technology License Agreement with Phitech Management, LLC, an entity controlled by Jonathan Sweetser (“Licensor”), whereby, at Closing to use, market, promote and distribute certain technology related to Electronic Sports Gaming, 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 10-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 10,000,000 2,500,000 0.25 On October 9, 2021, the Closing of the Technology License Agreement occurred whereby the Company received the License to the Technology and the Licensor shall be issued 10,000,000 restricted shares of the Company’s common stock, at a cost basis of $0.25 per share (which shall be issued at or around the time FINRA announces the change in the Company’s corporate name and stock trading symbol). On July 23, 2021, the Company and Mark Palumbo entered into an agreement (the “Spin-Off Agreement”) whereby, at the Closing, the Company shall transfer 100% of the issued and outstanding membership units of Xceptor LLC, an entity that was a wholly-owned subsidiary of the Company, to Mark Palumbo for nominal consideration as a condition of the Change-in-Control (the “Spin-Off”). Furthermore, at the Closing, that certain Technology License Agreement entered into by and between the Company and Mark Palumbo dated April 29, 2019 (the “Palumbo License Agreement”) shall be terminated and the Company shall assign all rights to the underlying Intellectual Property (as defined in the Palumbo License Agreement) to Mark Palumbo. On October 9, 2021, the Closing of the Spin-Off Agreement occurred whereby 100% of the issued and outstanding membership units of Xceptor LLC was transferred to Mark Palumbo in exchange for nominal consideration and the Palumbo License Agreement was terminated. On September 28, 2021, the Certificate of Incorporation of the Company was amended to effect a change in the Company’s name from “CannAssist International Corp.” to “The Electronic Servitor Publication Network, Inc.” (the “Name Change”). Effective October 9, 2021, as a result of the transactions described above, the business of the Company changed to focus on Electronic Sports Gaming technology and the development of related infrastructure, specifically the development and commercialization of a technology platform specifically designed for the Electronic Sports and Electronic Gaming markets. The platform will provide an omni-channel publishing tool, with talent identity protection and monetization tools provided in line with interaction and media creation services. Further publication and monetization products and services will be developed and acquired to support these efforts.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The Company’s unaudited condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). The accompanying unaudited condensed financial statements reflect all adjustments, consisting of only normal recurring items, which, in the opinion of management, are necessary for a fair statement of the results of operations for the periods shown and are not necessarily indicative of the results to be expected for the full year ending December 31, 2021. These unaudited condensed financial statements should be read in conjunction with the financial statements and related notes included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2020. 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. 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. 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. Recently issued accounting pronouncements 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	9 Months Ended
	Sep. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	NOTE 3 - GOING CONCERN The accompanying unaudited 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 $ 479,004 172,812 202,131 3,506,214 ,

LOANS PAYABLE

LOANS PAYABLE	9 Months Ended
	Sep. 30, 2021
Loans Payable
LOANS PAYABLE	NOTE 4 – LOANS PAYABLE On October 11, 2017, the Company received a $ 1,000 non-interest bearing On June 29, 2020, the Company received a $ 10,000 non-interest bearing

CONVERTIBLE NOTES PAYABLE

CONVERTIBLE NOTES PAYABLE	9 Months Ended
	Sep. 30, 2021
Debt Disclosure [Abstract]
CONVERTIBLE NOTES PAYABLE	NOTE 5 – CONVERTIBLE NOTES PAYABLE During July and August 2020, the Company issued convertible notes payable to third parties for a total of $ 14,500 non-interest bearing six months 0.25 20,669 0.50 58,000 On November 19, 2020, the Company issued a convertible note payable to a third party for $ 30,000 unsecured May 13, 2021 0.15 20,000

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2021
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 September 30, 2021 and December 31, 2020, the balance due to Ms. Palumbo for cash advances is $ 39,230 23,443 During the nine months ended September 30, 2021 and 2020, the Company paid sales commissions of $ 0 12,900 During the nine months ended September 30, 2021, Mark Palumbo, returned 7,500,000

COMMON STOCK

COMMON STOCK	9 Months Ended
	Sep. 30, 2021
Equity [Abstract]
COMMON STOCK	NOTE 7 – COMMON STOCK On February 8, 2021, the Company entered into an agreement with an independent consultant pursuant to which the consultant was issued 75,000 0.09 6,750 On February 24, 2021, in connection with its qualified offering under Regulation A, the Company sold 2667 0.75 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. During the nine months ended September 30, 2021, note holders converted $ 14,500 58,000

PREFERRED STOCK

PREFERRED STOCK	9 Months Ended
	Sep. 30, 2021
Equity [Abstract]
PREFERRED STOCK	NOTE 8 – PREFERRED STOCK The Company has designated 1,000 0.0001 Series A Preferred Stock, voting together as a class, have the right to vote 60% of the Company’s voting shares

NOTE 9 _ WARRANTS

NOTE 9 – WARRANTS	9 Months Ended
	Sep. 30, 2021
Note 9 Warrants
NOTE 9 – WARRANTS	NOTE 9 – WARRANTS On February 24, 2021, the Company sold 2667 0.50 5 465 The Black Scholes pricing model was used to estimate the fair value of the Warrants issued with the following inputs: Warrants 2,667 Share price $ 0.25 Exercise Price $ 0.50 Term 5 Volatility 109.15 % Risk Free Interest Rate . 62 % Dividend rate - A summary of the status of the Company’s outstanding stock warrants and changes during the year is presented below: Activity for nine months ended September 30, 2021 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 $ - Granted 2,667 $ 0.25 5.00 $ - Expired - $ - - $ - Exercised - $ - - $ - Outstanding at September 30, 2021 153,503 $ 0.25 7.17 $ - Exercisable at September 30, 2021 153,503 $ 0.25 7.17 $ - Schedule of Weighted Average Number of Shares Schedule of weighted average remaining Range of Exercise Number Outstanding 9/30/2021 Weighted Average Remaining Weighted Average $ 0.25 153,503 7.17 $ 0.25

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 10 – SUBSEQUENT EVENTS 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 has the following material subsequent events to disclose in these financial statements. On October 9, 2021, the Closing of the Technology License Agreement occurred whereby the Company received the License to the Technology (as defined in the Technology License Agreement described infra 10,000,000 0.25 On October 9, 2021, the Closing of the Spin-Off Agreement occurred whereby 100% of the issued and outstanding membership units of Xceptor LLC was transferred to Mark Palumbo in exchange for nominal consideration and the Palumbo License Agreement was terminated. Effective as of October 9, 2021, as a result of the transactions described above, the business of the Company changed to focus on Electronic Sports Gaming technology and the development of related infrastructure, specifically the development and commercialization of a technology platform specifically designed for the Electronic Sports and Electronic Gaming markets. The platform will provide an omni-channel publishing tool, with talent identity protection and monetization tools provided in line with interaction and media creation services. Further publication and monetization products and services will be developed and acquired to support these efforts.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The Company’s unaudited condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). The accompanying unaudited condensed financial statements reflect all adjustments, consisting of only normal recurring items, which, in the opinion of management, are necessary for a fair statement of the results of operations for the periods shown and are not necessarily indicative of the results to be expected for the full year ending December 31, 2021. These unaudited condensed financial statements should be read in conjunction with the financial statements and related notes included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2020.
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.
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.
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.
Recently issued accounting pronouncements	Recently issued accounting pronouncements 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.

NOTE 9 _ WARRANTS (Tables)

NOTE 9 – WARRANTS (Tables)	9 Months Ended
	Sep. 30, 2021
Note 9 Warrants
The Black Scholes pricing model was used to estimate the fair value of the Warrants issued with the following inputs:	On February 24, 2021, the Company sold 2667 0.50 5 465 The Black Scholes pricing model was used to estimate the fair value of the Warrants issued with the following inputs: Warrants 2,667 Share price $ 0.25 Exercise Price $ 0.50 Term 5 Volatility 109.15 % Risk Free Interest Rate . 62 % Dividend rate -
Activity for nine months ended September 30, 2021 is as follows:	Activity for nine months ended September 30, 2021 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 $ - Granted 2,667 $ 0.25 5.00 $ - Expired - $ - - $ - Exercised - $ - - $ - Outstanding at September 30, 2021 153,503 $ 0.25 7.17 $ - Exercisable at September 30, 2021 153,503 $ 0.25 7.17 $ -
Schedule of Weighted Average Number of Shares	Schedule of Weighted Average Number of Shares Schedule of weighted average remaining Range of Exercise Number Outstanding 9/30/2021 Weighted Average Remaining Weighted Average $ 0.25 153,503 7.17 $ 0.25

DESCRIPTION OF BUSINESS AND H_2

DESCRIPTION OF BUSINESS AND HISTORY (Details Narrative) - USD ($)	Jul. 23, 2021	Jul. 02, 2021	Jul. 12, 2018	Jun. 18, 2018	Mar. 31, 2021	Sep. 30, 2021	Feb. 24, 2021
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of shares cancelled				20,000,000
Number of shares issued				3,000,000
Percentage of total outstanding common stock				100.00%
Redemption shares of stock				20,000,000
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.
Stock Issued During Period, Value, Issued for Services					$ 6,750
Share Price							$ 0.75
Chief Executive Officer [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of shares cancelled		7,500,000
Number of shares converted (in shares)		1,000
Preferred stock, voting rights		A Preferred Stock provides the holder thereof the right to vote 60% of the Company’s voting shares on any and all shareholder matters and thereby constituted a change of control of the Company
Exchange Acquisition Agreement [Member] | Xceptor L L C [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of shares exchange in business acquisition			3,000,000
Business acquisition, share price (in dollars per share)			$ 0.0001
Technology License Agreement [Member] | Subsequent Event [Member] | Phitech Management L L C [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Stock Issued During Period, Shares, Issued for Services	10,000,000
Stock Issued During Period, Value, Issued for Services	$ 2,500,000
Share Price	$ 0.25

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	3 Months Ended						9 Months Ended
	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Revenues							$ 479,004
Net loss	$ (93,558)	$ (6,496)	$ (72,758)	$ 38,921	$ (83,570)	$ (2,775,369)	(172,812)	$ (2,820,018)
cash used in operating activities							(202,131)	$ (75,571)
Accumulated deficit	$ (3,506,214)	$ 3,506,214					$ (3,506,214)		$ (3,333,402)

LOANS PAYABLE (Details Narrativ

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

CONVERTIBLE NOTES PAYABLE (Deta

CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)	Feb. 26, 2021	Nov. 19, 2020	Jun. 29, 2020	Oct. 11, 2017	Aug. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Feb. 24, 2021
Debt Instrument [Line Items]
Number of warrant issued						$ 9,710	$ 9,022
Shares price (in dollars per shares)								$ 0.75
Third Party [Member] | Unsecured Debt [Member]
Debt Instrument [Line Items]
Convertible note payable		$ 30,000			$ 14,500
Interest rate terms		unsecured	non-interest bearing	non-interest bearing	non-interest bearing
Debt term					6 months
Debt conversion price (in dollars per shares)					$ 0.25
Number of shares converted (in shares)	58,000
Maturity date		May 13, 2021
Shares price (in dollars per shares)		$ 0.15
Amount of beneficial conversion feature		$ 20,000
Third Party [Member] | Unsecured Debt [Member] | Warrant [Member]
Debt Instrument [Line Items]
Number of warrant issued					$ 20,669
Exercise price (in dollars per share)					$ 0.50

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2021
Related Party Transaction [Line Items]
Commissions - related party		$ 8,527		$ 12,900
Shares returned to company			7,500,000
E M E Ltd [Member]
Related Party Transaction [Line Items]
Commissions - related party			$ 0	$ 12,900
President [Member] | General and Administrative Expense [Member]
Related Party Transaction [Line Items]
Due to related party	$ 39,230		$ 39,230		$ 23,443

COMMON STOCK (Details Narrative

COMMON STOCK (Details Narrative) - USD ($)	Feb. 24, 2021	Feb. 08, 2021	Jun. 18, 2018	Sep. 30, 2021	Sep. 30, 2020
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of shares issued (in shares)			3,000,000
Share price	$ 0.75
Number of shares of common stock for total cash proceeds	2,667
Common stock, voting rights				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.
Value of shares converted				$ 14,500	$ 58,000
Independent Consultant Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of shares issued (in shares)		75,000
Share price		$ 0.09
Non-cash expense		$ 6,750

PREFERRED STOCK (Details Narrat

PREFERRED STOCK (Details Narrative) - $ / shares	9 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Class of Stock [Line Items]
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]
Class of Stock [Line Items]
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

The Black Scholes pricing model

The Black Scholes pricing model was used to estimate the fair value of the Warrants issued with the following inputs: (Details) - $ / shares	9 Months Ended
	Sep. 30, 2021	Feb. 24, 2021
Class of Warrant or Right [Line Items]
Share price		$ 0.75
Warrant 1 [Member]
Class of Warrant or Right [Line Items]
Warrants	2,667
Share price	$ 0.25
Exercise Price	$ 0.50
Warrant term	5 years
Volatility	109.15%
Risk Free Interest Rate	62.00%

Activity for nine months ended

Activity for nine months ended September 30, 2021 is as follows: (Details) - Warrant [Member] - $ / shares	6 Months Ended	9 Months Ended	12 Months Ended
	Jun. 30, 2021	Sep. 30, 2021	Dec. 31, 2020
Class of Warrant or Right [Line Items]
Outstanding at beginning	150,836	150,836	0
Outstanding at beginning	$ 0.25	$ 0.25
Granted	2,667		150,836
Granted	$ 0.25		$ 0.25
Granted			7 years 11 months 19 days
Outstanding at end		153,503	150,836
Outstanding at end		$ 0.25	$ 0.25
Warrants and Rights Outstanding, Term	5 years	5 years	7 years 11 months 19 days
Weighted average remaining contract term		7 years 2 months 1 day	5 years
Weighted average remaining contract term		7 years 2 months 1 day	5 years
[custom:NumberOfWarrantsExercisable]		153,503
[custom:WeightedAverageExercisePriceExercisable]		$ 0.25
Weighted average remaining contract term, exercisable		7 years 2 months 1 day

Schedule of Weighted Average Nu

Schedule of Weighted Average Number of Shares (Details) - Warrant [Member] - $ / shares	Sep. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Class of Warrant or Right [Line Items]
Weighted average remaining contractual life (years)	7 years 2 months 1 day	5 years	7 years 11 months 19 days
Exercise Price 1 [Member]
Class of Warrant or Right [Line Items]
Exercise Price	$ 0.25
Number outstanding	153,503
Weighted average remaining contractual life (years)	7 years 2 months 1 day
Weighted Average Exercise Price	$ 0.25

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - $ / shares	Oct. 09, 2021	Feb. 24, 2021
Subsequent Event [Line Items]
Share Price		$ 0.75
Subsequent Event [Member] | Technology License Agreement [Member]
Subsequent Event [Line Items]
Issue of shares	10,000,000
Share Price	$ 0.25