Elite Performance Holding (BYLT) 10-Q 15 Aug 24 2024 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Jun. 30, 2024	Aug. 14, 2024
Cover [Abstract]
Entity Registrant Name	Elite Performance Holding Corp.
Entity Central Index Key	0001753681
Document Type	10-Q
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	true
Entity Current Reporting Status	No
Document Period End Date	Jun. 30, 2024
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2024
Entity Ex Transition Period	false
Entity Common Stock Shares Outstanding		108,991,270
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	000-55987
Entity Incorporation State Country Code	NV
Entity Tax Identification Number	82-5034226
Entity Address Address Line 1	3301 NE 1st Ave Suite M704
Entity Address City Or Town	Miami
Entity Address State Or Province	FL
Entity Address Postal Zip Code	33137
City Area Code	844
Local Phone Number	426-2958
Entity Interactive Data Current	No

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Jun. 30, 2024	Dec. 31, 2023
CURRENT ASSETS
Cash	$ 22	$ 52
Inventory	25,761	30,802
Prepaid expenses	14,069	0
Total Current Assets	39,852	30,854
Property and equipment, net	32,999	38,484
Right of use asset	89,794	101,400
TOTAL ASSETS	162,645	170,738
CURRENT LIABILITIES
Accounts payable	897,945	879,943
Accounts payable and accrued expenses related party	697,153	633,314
Accrued expenses	253,076	397,112
Lease liability - current	20,022	19,064
Advances	12,000	215,000
Convertible notes payable (net of debt discount)	1,124,489	820,250
Total Current Liabilities	3,005,685	2,964,683
Longterm Liabilities
Lease liability - long-term	66,673	76,930
PPP Loan	95,485	95,485
Total Long-Term Liabilities	162,158	172,415
Total Liabilities	3,167,843	3,137,098
Commitments and Contingencies	0	0
STOCKHOLDERS' DEFICIT
Preferred stock; $0.0001 par value, 35,000,000 shares authorized, 10,000,000 shares issued and outstanding as of June 30, 2024 and December 31, 2023	1,000	1,000
Common stock; $0.0001 par value, 465,000,000 shares authorized, 109,001,270 and 130,397,550 issued and outstanding as of June 30, 2024 and December 31, 2023, respectively	12,683	13,040
Shares to be issued	50,000	50,000
Additional paid-in capital	6,452,938	5,759,788
Accumulated deficit	(9,521,819)	(8,790,188)
Total Stockholders' Deficit	(3,005,198)	(2,966,360)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 162,645	$ 170,738

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2024	Dec. 31, 2023
Consolidated Balance Sheets
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	35,000,000	35,000,000
Preferred stock, shares issued	10,000,000	10,000,000
Preferred stock, shares outstanding	10,000,000	10,000,000
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	465,000,000	465,000,000
Common stock, shares issued	109,001,270	130,397,550
Common stock, shares outstanding	109,001,270	130,397,550

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Consolidated Statements of Operations (Unaudited)
REVENUES	$ 611	$ 16,800	$ 681	$ 26,708
COST OF GOODS SOLD	5,560	14,951	5,560	30,209
GROSS (LOSS) PROFIT	(4,949)	1,849	(4,879)	(3,501)
OPERATING EXPENSES
Legal and accounting	51,084	73,918	111,501	140,641
Advertising	5,467	17,557	8,497	42,211
Consulting	(11,983)	114,860	294,417	231,824
General and administrative	137,493	132,976	222,710	246,014
Total Operating Expenses	182,061	339,311	637,125	660,690
OPERATING LOSS	(187,010)	(337,462)	(642,004)	(664,191)
OTHER INCOME (EXPENSE)
Other income	800	0	2,245	0
Interest expense	(47,893)	(35,639)	(91,872)	(72,869)
Total Other Expense	(47,893)	(35,639)	(89,627)	(72,869)
NET LOSS	$ (235,012)	$ (373,101)	$ (731,631)	$ (737,060)
BASIC AND DILUTED NET LOSS PER COMMON SHARE	$ 0	$ 0	$ (0.01)	$ (0.01)
BASIC AND DILUTED WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING	107,622,545	128,959,322	115,175,762	128,608,924

Consolidated Statements of Stoc

Consolidated Statements of Stockholders Deficit (Unaudited) - USD ($)	Total	Shares to be issued	Additional Paid-In Capital	Retained Earnings (Accumulated Deficit)	Common Stock	Preferred Stock
Balance, shares at Dec. 31, 2022		50,000			127,881,300	10,000,000
Balance, amount at Dec. 31, 2022	$ (1,805,214)		$ 5,473,417	$ (7,342,419)	$ 12,788	$ 1,000
Shares to be issued for Reg D subscriptions, shares		9,000			600,000
Shares to be issued for Reg D subscriptions, amount	69,000		59,940		$ 60
Shares issued for settlement of accounts payable	0
Shares issued for services, shares		10,000
Shares issued for services, amount	$ 16,000		6,000
Shares issued in connection with convertible debt, shares	0
Shares issued in connection with convertible debt, amount	$ 0
Net Income (Loss)	(363,959)			(363,959)
Balance, shares at Mar. 31, 2023		69,000			128,481,300	10,000,000
Balance, amount at Mar. 31, 2023	(2,084,173)		5,539,357	(7,706,378)	$ 12,848	$ 1,000
Balance, shares at Dec. 31, 2022		50,000			127,881,300	10,000,000
Balance, amount at Dec. 31, 2022	(1,805,214)		5,473,417	(7,342,419)	$ 12,788	$ 1,000
Shares issued for services, amount	66,000
Shares issued in connection with convertible debt, amount	35,000
Net Income (Loss)	(737,060)
Balance, shares at Jun. 30, 2023		50,000			129,391,300	10,000,000
Balance, amount at Jun. 30, 2023	(2,368,274)		5,647,266	(8,079,479)	$ 12,939	$ 1,000
Balance, shares at Mar. 31, 2023		69,000			128,481,300	10,000,000
Balance, amount at Mar. 31, 2023	$ (2,084,173)		5,539,357	(7,706,378)	$ 12,848	$ 1,000
Shares to be issued for Reg D subscriptions, shares	(9,000)	(9,000)
Shares issued for services, shares					660,000
Shares issued for services, amount	$ 60,000		59,934		$ 66	0
Shares issued in connection with convertible debt, shares					120,000
Shares issued in connection with convertible debt, amount	35,000		34,988		$ 12	0
Net Income (Loss)	(373,101)		0	(373,101)	$ 0	0
Reg D subscriptions, shares					130,000
Reg D subscriptions, amount	$ 13,000		12,987	0	$ 13	$ 0
Shares to be issued for Services, shares	(10,000)	(10,000)
Shares to be issued for Services, amount	$ 0
Balance, shares at Jun. 30, 2023		50,000			129,391,300	10,000,000
Balance, amount at Jun. 30, 2023	(2,368,274)		5,647,266	(8,079,479)	$ 12,939	$ 1,000
Balance, shares at Dec. 31, 2023		50,000			130,397,550	10,000,000
Balance, amount at Dec. 31, 2023	(2,966,360)		5,759,788	(8,790,188)	$ 13,040	$ 1,000
Shares issued for services, shares					860,000
Shares issued for services, amount	86,000		85,914	0	$ 86	0
Shares issued in connection with convertible debt, shares					140,000
Shares issued in connection with convertible debt, amount	35,000		34,986	0	$ 14	0
Net Income (Loss)	(496,619)			(496,619)
Retirement of founder shares, shares					(25,000,000)
Retirement of founder shares, amount	0		2,500		$ (2,500)
Warrants issued for services	77,623		77,623
Shares issued as debt issuance cost, shares					50,000
Shares issued as debt issuance cost, amount	5,000		4,995	0	$ 5	$ 0
Balance, shares at Mar. 31, 2024		50,000			106,447,550	10,000,000
Balance, amount at Mar. 31, 2024	(3,259,356)		5,965,806	(9,286,807)	$ 10,645	$ 1,000
Balance, shares at Dec. 31, 2023		50,000			130,397,550	10,000,000
Balance, amount at Dec. 31, 2023	(2,966,360)		5,759,788	(8,790,188)	$ 13,040	$ 1,000
Shares issued for services, amount	98,000
Shares issued in connection with convertible debt, amount	491,786
Net Income (Loss)	(731,631)
Balance, shares at Jun. 30, 2024		50,000			109,001,270	10,000,000
Balance, amount at Jun. 30, 2024	(3,005,198)		6,452,938	(9,521,819)	$ 12,683	$ 1,000
Balance, shares at Mar. 31, 2024		50,000			106,447,550	10,000,000
Balance, amount at Mar. 31, 2024	(3,259,356)		5,965,806	(9,286,807)	$ 10,645	$ 1,000
Shares issued for services, shares					120,000
Shares issued for services, amount	12,000		11,880	0	$ 120	0
Shares issued in connection with convertible debt, shares					2,415,720
Shares issued in connection with convertible debt, amount	456,786		454,886	0	$ 1,900	0
Net Income (Loss)	(235,012)			(235,012)
Retirement of founder shares, amount	0		0
Warrants issued for services	15,884		15,884
Shares issued as AP, shares					18,000
Shares issued as AP, amount	4,500		4,482	0	$ 18	$ 0
Balance, shares at Jun. 30, 2024		50,000			109,001,270	10,000,000
Balance, amount at Jun. 30, 2024	$ (3,005,198)		$ 6,452,938	$ (9,521,819)	$ 12,683	$ 1,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (731,631)	$ (737,060)
Items to reconcile net loss to net cash used in operating activities:
Amortization of debt discount	0	17,496
Shares issued for services	98,000	66,000
Warrants issued for services	93,507	0
Loss on inventory write-down	5,041	0
Depreciation expense	5,485	5,455
Changes in operating assets and liabilities
(Increase) / decrease in accounts receivable	0	24,194
(Increase) / decrease in inventory	0	27,277
(Increase) / decrease in prepaid expenses	(14,069)	1,295
(Increase) / decrease in right of use assets	11,606	12,108
Increase in accounts payable - related party	64,829	68,625
Increase in accounts payable and accrued expenses	117,491	141,924
Net Cash Used in Operating Activities	(349,731)	(372,686)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from convertible debt	357,000	285,000
Proceeds from notes payable	0	98,500
Repayments of notes payable	(20,000)
Bank overdraft	0	0
Payments on financing leases	9,299	6,934
Proceeds from advances	22,000	50,000
Proceeds from sale of common stock and shares to be issued	0	73,000
Net Cash Provided by Financing Activities	349,701	432,653
(Decrease) Increase in Cash	(30)	59,967
CASH AT BEGINNING OF PERIOD	52	8,993
CASH AT END OF PERIOD	22	68,960
Cash paid for:
Interest Paid	4,459	5,406
Taxes	0	0
Non-Cash Investing and Financing Activities:
Shares issued in conversion with convertible notes	491,786	35,000
Shares issued as debt issuance cost	5,000	0
Gain on related party accounts payable conversion	$ 2,700	$ 0

GENERAL

GENERAL	6 Months Ended
	Jun. 30, 2024
GENERAL
GENERAL	NOTE 1 - GENERAL Business Overview Elite Performance Holding Corporation (“EPH”) was formed on January 30, 2018 (inception) and is a holding company with anticipated holdings in companies centered on innovative and proprietary nutritional and dietary fitness enhancement products, that are in the sports performance, weight loss, nutritional, functional beverage, and energy markets. On February 2, 2018, a contribution and assignment agreement was executed by Joseph Firestone and Jon McKenzie (collectively, the “Assignors”), and Elite Performance Holding Corp., a Nevada corporation (the “Assignee”). Whereas Firestone and McKenzie were the owners of 50,000,000 shares of common stock, $0.0001 par value, for a total of 100,000,000 shares of common stock (collectively, the “Shares”) of Elite Beverage International Corp., a Nevada corporation (the “Company”), which shares represented all authorized, issued and outstanding shares of the Company. Elite Beverage International is a 100% wholly owned subsidiary of Elite Performance Holding Corp. BYLT Performance, LLC is a wholly owned subsidiary of Elite Beverage International Corp. and currently holds all of the trademarks and intellectual property for the company. Our Products and Services On August 01, 2020, the Company entered into an Exclusivity Agreement between its wholly owned subsidiary Elite Beverage International Corp. and Bruce Kneller for exclusive rights on a patent pending SmartCarb® technology (US Patent Application No. 16/785,498.) This Agreement gives the Company first right of refusal to purchase the technology upon issuance of its patent for 200,000 shares in the Company. On September 29, 2021, the Company entered into an Agreement between its wholly owned subsidiary Elite Beverage International Corp. and Bruce Kneller for the transfer and assignment of the SmartCarb® technology (US Patent No. 11,103,522 issued August 31, 2021.) This Agreement gives the Company the intellectual property and patent ownership for 400,000 shares valued at $20,000 that were issued October 1, 2021. For the year ended December 31, 2021, an impairment loss of $20,000 was recognized on the Patent acquisition and recorded to other income (expense).

ORGANIZATION AND SIGNIFICANT AC

ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2024
ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES
ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES These consolidated financial statements have been prepared on a going concern basis, which implies that the Company will continue to realize its assets and discharge its liabilities in the normal course of business. As of June 30, 2024, the Company had an accumulated deficit of $9,525,790. The continuation of the Company as a going concern is dependent upon the continued financial support from its management, its ability to generate profits from the Company’s future operations, identify future investment opportunities and obtain the necessary debt or equity financing. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern. These consolidated financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. Principles of Consolidation and Basis of Presentation The consolidated financial statements include the operations of the Company and its wholly-owned subsidiary, Elite Beverage International Corp. All significant intercompany accounts and transactions have been eliminated in consolidation. The Company’s consolidated financial statements are prepared using the accrual method of accounting and are presented in accordance with U.S. Generally Accepted Accounting Principles (GAAP). The Company has elected a calendar year-end. Going concern The Company’s consolidated financial statements are prepared using Generally Accepted Accounting Principles applicable to a going concern that contemplates the realization of assets and liquidation of liabilities in the normal course of business. However, the Company has recently accumulated significant losses and has negative working capital. All of these items raise substantial doubt about its ability to continue as a going concern. Management’s plans with respect to alleviating the adverse financial conditions that caused management to express substantial doubt about the Company’s ability to continue as a going concern are as follows: The Company is currently trying to raise new debt or equity to set up and market its line of sports drinks. If the Company is not successful in the development and implementation of a concept which produces positive cash flows from operations, the Company may be forced to continue to raise additional equity or debt financing to fund its ongoing obligations or risk ceasing doing business. There can be no assurance that the Company will be able to achieve its business plans, raise any more required capital or secure the financing necessary to achieve its current operating plan. The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plan described in the preceding paragraph and eventually attain profitable operations. Cash and Cash Equivalents The Company maintains the majority of our cash accounts at a commercial bank. The total cash balance is insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000 per commercial bank. For purposes of the statement of cash flows, the Company considers all cash and highly liquid investments with initial maturities of three months or less to be cash equivalents. Accounts Receivable The Company grants credit to our customers located within the United States of America; and do not require collateral. Our ability to collect receivables is affected by economic fluctuations in the geographic areas and industries served by us. As of June 30, 2024 and December 31, 2023, the Company had $0 in accounts receivable respectively. The allowance for doubtful trade receivables was $0 as of June 30, 2024 and December 31, 2023, respectively. Inventory Inventories are valued at the lower of weighted average cost or net realizable value. Our industry experiences changes in technology, changes in market value and availability of raw materials, as well as changing customer demand. The Company makes provisions for estimated excess and obsolete inventories based on regular audits and cycle counts of our on-hand inventory levels and forecasted customer demands and at times additional provisions are made. Any inventory write offs are charged to the reserve account. During the quarter ending June 30, 2024, the Company wrote off $5,041 in damaged inventory. As of June 30, 2024 and December 31, 2023, the Company had $25,761 and $30,802 in inventory respectively. The Company had no reserve for potentially obsolete inventory as of June 30, 2024 and December 31, 2023, respectively. Prepaid Expenses Prepaid expenses are expenditures that have not yet been consumed, and so are capitalized for a short period of time. They are initially recorded on the balance sheet as current assets, and are later charged to expense. As of June 30, 2024 and December 31, 2023, we had $14,069 and $0 in prepaid expenses, respectively. Basic and Diluted Loss Per Share The Company presents both basic and diluted earnings per share (EPS) on the face of the statement of operations. Basic EPS is computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period including convertible debt, stock options, and warrants, using the treasury stock method, and convertible securities, using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive. The Company had net losses as of June 30, 2024 and December 31, 2023, so then diluted EPS excluded all dilutive potential shares in the diluted EPS because their effect is anti-dilutive. As of June 30, 2024, the Company had $1,124,489 in convertible notes plus accrued interest of $218,968 that may be converted into 21,043,805 shares of common stock. As of December 31, 2023, the Company had $545,250 in convertible notes plus accrued interest of $259,971 that may be converted into 16,104,420 shares of common stock. Fair Value of Financial Instruments The carrying amount of accounts payable and accrued expenses are considered to be representative of their respective fair values because of the short-term nature of these financial instruments. Research and Development Research and development costs are expensed as incurred. Research and development expenses primarily consist of salaries and benefits for research and development employees, stock-based compensation, consulting fees, lab supplies, and regulatory compliance costs. For the three and six months ended June 30, 2024 and 2023, the Company had $0 research and development (R&D) expense, respectively. Use of Estimates The preparation of financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent 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. Revenue Recognition Effective January 1, 2018, the Company adopted ASC 606 — Revenue from Contracts with Customers. Under ASC 606, the Company recognizes revenue from the commercial sales of products by applying the following steps: (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to each performance obligation in the contract; and (5) recognize revenue when each performance obligation is satisfied. The company’s performance obligation is to deliver the product(s) per the contract and the obligation is met upon receipt of the product by the purchaser. Prices are predetermined plus applicable taxes and shipping costs. The company’s main source of revenue comes from distributors, retail stores and gyms, and online sales primarily coming from the company website and Amazon. Amounts invoiced or collected in advance of product delivery or providing services are recorded as deferred revenue. The Company accrues for warranty costs, sales returns, bad debts, and other allowances based on its historical experience. For the six months ended, as of June 30, 2024 and 2023, the Company had $681 and $26,708, respectively in revenue from the sale of our products. Stock-Based Compensation The Company records stock-based compensation using the fair value method. Equity instruments issued to employees and the cost of the services received as consideration are accounted for in accordance with ASC 718 “Stock Compensation” and are measured and recognized based on the fair value of the equity instruments issued. In June 2018, the FASB issued ASU 2018-07, Compensation - Stock Compensation (Topic 718). This update is intended to reduce cost and complexity and to improve financial reporting for share-based payments issued to non-employees (for example, service providers, external legal counsel, suppliers, etc.). The ASU expands the scope of Topic 718, Compensation-Stock Compensation, which currently only included share-based payments issued to employees, to also include share-based payments issued to non-employees for goods and services. Consequently, the accounting for share-based payments to non-employees and employees will be substantially aligned. This standard has been effective and applied for financial statements issued by public companies for the annual and interim periods after December 15, 2018. Long Lived Assets Periodically the Company assesses potential impairment of its long-lived assets, which include property, equipment and acquired intangible assets, in accordance with the provisions of ASC Topic 360, “Property, Plant and Equipment.” The Company recognizes impairment losses on long-lived assets used in operations when indicators of impairment are present and the undiscounted cash flows estimated to be generated by those assets are less than the assets’ carrying values. An impairment loss would be recognized in the amount by which the recorded value of the asset exceeds the fair value of the asset, measured by the quoted market price of an asset or an estimate based on the best information available in the circumstances. For the three and six months ended, as of June 30, 2024 and 2023, the Company did not record any impairment on our previously announced Patent acquisition, resulting in no other income (expense) being recognized. Property and Equipment Property and equipment are carried at cost, less accumulated depreciation. Additions are capitalized and maintenance and repairs are charged to expense as incurred. Depreciation and amortization is recorded on the straight-line basis method over the estimated useful lives of the assets. Accounting Standards Issued But Not Yet Adopted In December 2023, 2023 09, 740 2023 09” 2023 09 December 15, 2024, January 1, 2025. not Other accounting standards that have been issued or proposed by FASB that do not not

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Jun. 30, 2024
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE 3 - RELATED PARTY TRANSACTIONS Accounts and Notes Payable related party For the six months ended June 30, 2024 and 2023, the Company had $3,000 and $18,000, respectively, in consulting expense to “I Know a Dude, Inc.” owned by Laya Clark. Mr. Clark is a former member of our Board of Directors. As of June 30, 2024, the Company had an outstanding balance due of $125,922, which is included in accounts payable related party. For the six months ended June 30, 2024 and 2023, the Company had $22 and $9,000, respectively, for un-reimbursed business expenses. As of June 30, 2024 and December 31 , For the six months ended June 30, 2024 and 2023, the Company had $0 in accounting expense respectively to “The Mosely Group.” owned by Reesa McKenzie. Ms. McKenzie is the sister of John McKenzie. On April 26, 2024, the Company converted the $4,500 balance to 18,000 shares of common stock. As of June 30, 2024 and December 31, 2023, the Company had an outstanding balance due of $0 and $4,500, respectively, which is included in accounts payable related party. One February 1, 2021 the Company renewed the employment agreement with Joey Firestone with milestone performance bonuses in shares of restricted 144 stock. On January 1, 2021, the Company entered into a royalty free trademark licensing agreement between Elite Beverage International Corp. and its subsidiary BYLT Performance LLC in consideration for ,000,000 (valued at par $0.0001 per share) shares to be issued in the amount of $500 which were issued April 29, 2021. On May 6, 2022, the Company entered into a lease agreement with its CEO, Joey Firestone, for three cargo vans to be used for delivery and distribution of its products. Mr. Firestone is the guarantor of these vehicles, which he acquired for the sole purpose of the operations of Elite Beverage International. Total initial payments for all three vehicles were $19,000. Each vehicle has a purchase option upon the completion of the lease agreement. See Note 4 for additional details. For the six months ended June 30, 2024 and 2023, the Company had $0 and $0, respectively, in revenue from related parties.

LEASES

LEASES	6 Months Ended
	Jun. 30, 2024
LEASES
LEASES	NOTE 4 - LEASES Our adoption of ASU 2016-02, Leases (Topic 842), and subsequent ASUs related to Topic 842, requires us to recognize substantially all leases on the balance sheet as an ROU asset and a corresponding lease liability. The new guidance also requires additional disclosures as detailed below. The Company adopted this standard on the effective date of January 1, 2019 and used this effective date as the date of initial application. Under this application method, the Company was not required to restate prior period financial information or provide Topic 842 disclosures for prior periods. The Company elected the ‘package of practical expedients,’ which permitted us to not reassess our prior conclusions related to lease identification, lease classification, and initial direct costs, and the Company did not elect the use of hindsight. Lease ROU assets and liabilities are recognized at commencement date of the lease, based on the present value of lease payments over the lease term. The lease ROU asset also includes any lease payments made and excludes any lease incentives. When readily determinable, the Company uses the implicit rate in determining the present value of lease payments. When leases do not provide an implicit rate, the Company uses its incremental borrowing rate based on the information available at the lease commencement date, including the lease term. The Company recognized a $89,794 right-of-use asset and $86,695 in a related party lease liability for our finance leases. For our finance leases, the asset is included in other long-term assets on the balance sheet and is amortized within operating income over the lease term. The long-term component of the lease liability is included in other long-term liabilities, net, and the current component is included in other current liabilities. On May 6, 2022, the Company entered into a lease agreement with its CEO, Joey Firestone, for three cargo vans to be used for delivery and distribution of its products. Mr. Firestone is the guarantor of these vehicles, which he acquired for the sole purpose of the operations of Elite Beverage International. The monthly payment for each vehicle is 66 months of $706.07(APR 8.99%) (2019 Mercedes Sprinter Van), 72 months of $806.76 (APR9.95%) (2019 Ford Transit Van), and 72 months of $796.94. (APR 10.59%) (2020 Ford Transit Van) Each vehicle has a purchase option upon the completion of the lease agreement. Total initial payments were $19,000 for all three vehicles which was $9,000. $5,000, and $5,000 for each one, respectively. The Company incurred amortization expense, which is included as part of selling, general and administrative expenses, of $11,719 and $12,108 plus interest expense of $4,459 and $5,406 during the six months ended June 30, 2024 and 2023, respectively. The tables below present financial information associated with our leases. June 30, December 31, Balance Sheet Classification 2024 2023 Right-of-use assets Other long-term assets $ 89,794 $ 101,400 Current lease liabilities Other current liabilities 20,022 19,064 Non-current lease liabilities Other long-term liabilities 66,673 76,930 As of June 30, 2024, our maturities of our lease liabilities are as follows: Maturity of lease liabilities 2024 (six months remaining) $ 15,271 2025 27,717 2026 27,717 2027 27,012 Thereafter 6,608 Total lease payments $ 104,325 Less: Imputed interest (17,630 ) Present value of lease liabilities $ 86,695

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	6 Months Ended
	Jun. 30, 2024
PROPERTY AND EQUIPMENT
PROPERTY AND EQUIPMENT	NOTE 5 - PROPERTY AND EQUIPMENT The following is a summary of property and equipment—at cost, less accumulated depreciation: June 30, 2024 Trucks $ 55,000 Total cost 55,000 Less accumulated depreciation (22,001 ) Net, property and equipment $ 32,999 Depreciation expense for the six months ended June 30, 2024 and 2023 was $5,485 and $5,515, respectively. The trucks are being depreciated over a useful life of 5 years.

COMMON STOCK AND COMMON STOCK W

COMMON STOCK AND COMMON STOCK WARRANTS	6 Months Ended
	Jun. 30, 2024
COMMON STOCK AND COMMON STOCK WARRANTS
COMMON STOCK AND COMMON STOCK WARRANTS	NOTE 6 - COMMON STOCK AND COMMON STOCK WARRANTS Common Stock The Company had authorized a total of 400,000,000 shares of Common Stock, par value of $0.0001 as of December 31, 2017 for Elite Beverage International. However, Elite Performance Holding Corp. is now the successor company and as of December 31, 2022 there are 465,000,000 (Four Hundred Sixty-Five Million) shares authorized, par value of $0.0001, respectively. On February 2, 2018, Elite Performance Holding Corp., owned and controlled by Firestone and McKenzie, acquired Elite Beverage International through a 1:2 common share exchange as follows: 50,000,000 common shares of Elite Performance Holding, Corp., in exchange for 100,000,000 common shares of Elite Beverage International, Inc. Restricted Shares issued For the year ended December 31, 2023, the Company issued 730,000 shares in connection with the Regulation D offering in the amount of $73,000 valued at $0.10 per share. For the year ended December 31, 2023, the Company issued 1,570,000 shares in the amount of $157,000 valued at $0.10 per share for consulting services. For the year ended December 31, 2023, the Company issued 200,000 shares in the amount of $55,000 valued at $0.25 per share for the conversion of $55,000 principal of a convertible note payable made within the terms of the agreement and no gain or loss results from it. In addition, the Company issued 16,250 shares valued at $0.10 per share as consideration upon the execution of these agreements. As of December 31, 2023 the Company had 130,397,550 common shares outstanding. For the six months ended June 30, 2024, the Company issued 980,000 shares in the amount of $98,000 valued at $0.10 per share for consulting services. For the six months ended June 30, 2024, the Company issued 2,555,720 shares in the amount of $491,786 valued at $0.25 per share were issued for the conversion of $491,786 principal and accrued interest of convertible notes payable made within the terms of the agreement and no gain or loss results from it. On January 23, 2024, the Company issued 50,000 shares to Hillyer in the amount of $5,000 valued at $0.10 per share as incentive in relation to the consolidation and modification of various notes, accrued interest and advances. On March 1, 2024, it was determined that in the best interests of the Company to reduce the total outstanding shares of common stock and Jon Mckenzie retired fifteen million shares of common stock back to the company at no fee and Joey Firestone retired ten million shares of common stock back to the Company at no fee. On April 26, 2024, the Company issued 18,000 shares in the amount of $1,800 valued at $0.10 per share to a related party in relation to an accounts payable balance totaling $4,500. The remaining difference was recorded as other income. As of June 30, 2024, the Company had 109,001,270 common shares outstanding. Common Stock Warrants On March 18, 2024, the Company issued Greentree Financial, Inc.400,000 five year warrants exercisable at $2.00 valued at $38,811 for consulting services. The Company used a Black-Scholes option pricing model with the following assumptions: stock price of $0.10 per share, volatility of 236%, expected term of 5 years, and a risk free interest rate of 4.36%. On March 18, 2024, the Company issued High Creek Ventures, Inc 400,000 five year warrants exercisable at $2.00 valued at $39,297 for consulting services. The Company used a Black-Scholes option pricing model with the following assumptions: stock price of $0.10 per share, volatility of 236%, expected term of 5 years, and a risk free interest rate of 4.36%. On May 6, 2024, the Company issued Greentree Financial 160,000 five year warrants exercisable at $2.00 valued at $19,855 for services. The Company used a Black-Scholes option pricing model with the following assumptions: stock price of $0.10 per share, volatility of 276%, expected term of 5 years, and a risk free interest rate of 4.72%. Average risk-free rate: 4.54% Average expected life (in years): 4.76 years Volatility: 236% - 276% Number of Average Shares Exercise Price Outstanding at December 31, 2022 - - Issued - - Exercised - - Expired or cancelled - — Outstanding at December 31, 2023 - - Issued 960,000 2.00 Exercised - - Expired or cancelled - - Outstanding at June 30, 2024 960,000 2.00

PREFERRED STOCK

PREFERRED STOCK	6 Months Ended
	Jun. 30, 2024
PREFERRED STOCK
PREFERRED STOCK	NOTE 7 - PREFERRED STOCK The Company has authorized a total of 35,000,000 Shares of Preferred Stock, $0.0001 par value, which may be issued from time to time and bearing such rights, privileges and preferences as shall be designated by the Board of Directors. As of December 31, 2017, Elite Beverage International Corp had issued 10,000,000 Shares of Preferred Stock, designated as series A “Cumulative Preference ‘A’”, for $1,000. 10,000,000 Series A preferred which carries super voting rights. Each preferred share carries 20 votes. On February 2, 2018 Elite Performance Holding Corp., owned and controlled by Firestone and McKenzie, acquired Elite Beverage International through a 1:1 preferred share exchange as follows. 10,000,000 Series A preferred shares of Elite Performance Holdings Corp. in exchange for 10,000,000 Series A preferred shares of Elite Beverage International Inc. On March 03, 2023, Jon McKenzie transferred his ownership of 5,000,000 Series A Preferred shares with super voting rights to Chairman and CEO Joey Firestone.

NOTE PAYABLE

NOTE PAYABLE	6 Months Ended
	Jun. 30, 2024
NOTE PAYABLE
NOTE PAYABLE	NOTE 8 - NOTE PAYABLE On April 30, 2020 Elite Beverage International was approved for a loan for $201,352 through the Payment Protection Program (PPP) with an interest of 0.98% per annum and a maturity date of April 23, 2022. Forgiveness in the amount of $105,867 was given on September 2, 2021, which was recorded as a gain on forgiveness on debt in the statement of operations. As of February 9, 2022, The SBA has paid off the balance of the PPP loan with the lender. The Company is waiting for formal confirmation from the SBA on the status of the loan balance and once received will record the forgiveness of the debt. On the PPP loan, interest expense was $239 and $239 for the three months ended March 31, 2024 and 2023, respectively. The balance of this PPP loan is $95,485 as of June 30, 2024 and December 31, 2023, respectively. During the six months ended June 30, 2024 and years ended December 31, 2023 and 2022, the Company entered into non-convertible, non-interest bearing advances for $90,000, $50,000, $75,000, $20,000 and $2,000, respectively from a third party. During the six months ended June 30, 2024, the Company converted $205,000 in advances to a convertible note and repaid $20,000 in advances. As of June 30, 2024 and December 31, 2023, the balance of this advance is $12,000 and $215,000, respectively. In January of 2023, the Company entered into a refinance agreement with a third party that held the original agreement on July of 2022. In July of 2022, the Company entered into a receivables and sale note payable agreement with a third party. The funded amount by the third party was $50,460, this amount is the purchase price less fees and is the net amount funded to the Company. This note will be paid back with 48 weekly installments of $1,332, for a total amount of $63,960 to be paid back. The note contains Original Issue Discount (OID) of $13,500 at issuance. As of December 31, 2022, the Company owed $29,316 on this note payable and the OID balance is $6,188, leaving a net balance of $23,128. The Company has recorded $7,313 as interest expense for the year ended December 31, 2022 related to this OID. For the refinance terms in January of 2023 agreement, the Company funded amount by the third party was $98,500, this amount is the purchase price less fees and is the net amount funded to the Company. This note will be paid back with 60 weekly installments of $2,133, for a total amount of $128,000 to be paid back. This note contains Original Issue Discount (OID) of $29,500 at issuance. As of June 30, 2024, the Company paid this in full and owes $0 on this note payable and the OID balance.

CONVERTIBLE NOTES PAYABLE

CONVERTIBLE NOTES PAYABLE	6 Months Ended
	Jun. 30, 2024
CONVERTIBLE NOTES PAYABLE
CONVERTIBLE NOTES PAYABLE	NOTE 9 - CONVERTIBLE NOTES PAYABLE June 30, 2024 December 31, 2023 Beginning balance $ 820,250 $ 545,250 Additions to convertible debt 355,000 330,000 Conversion of advances and accrued interest to convertible debt 420,489 - Conversion of convertible debt to common stock (471,250 ) (55,000 ) Total $ 1,124,489 $ 820,250 On December 4, 2019, the Company entered into a convertible promissory note in the amount of $189,000, with an interest rate of 8% per annum and a maturity date of December 4, 2020. The note carries a prepayment feature or is convertible 180 days from the date of the note, at a fixed price of $.05 or if publicly traded at the rate of the lessor of $.05 or the lowest of 65% of the lowest closing bid price for 3 trading days previous to the conversion or based on any subsequent financings with better terms to other investors. This note included an original discount fee of $9,000. At December 31, 2023 and 2022, balance on this debt discount was $0, respectively. The Company also issued 500,000 commitment shares valued at $25,000 on December 11, 2019 and recorded to debt discount. The Company amortized $1,712 for the year ended December 31, 2019, and $23,288 and $0 for the years ended December 31, 2020 and 2021 respectively. On January 23, 2024, the Company modified this note, along with several other Hillyer notes and advances, including accrued interest, to a new note maturing on December 31, 2024. On January 17, 2020, the Company issued a convertible promissory note to The Hillyer Group Inc. in the amount of $157,500 with an interest rate of 8% per annum and a maturity date of January 17, 2021. The note carries a prepayment feature or is convertible 180 days from the date of the note, at a fixed price of $.05 or if publicly traded at the rate of the lessor of $.05 or the lowest of 65% of the lowest closing bid price for 3 trading days previous to the conversion or based on any subsequent financings with better terms to other investors. On January 17, 2019 the Company issued 400,000 shares of common stock in consideration for the execution of this note. These shares are restricted and subject to SEC Rule 144. These shares were valued at $20,000 included an original discount fee of $7,500, which was recorded to debt discount. The Company recorded $0 and $1,503 as interest expense related to this OID for the years ended December 31, 2023 and 2022, respectively. On January 23, 2024, the Company modified this note, along with several other Hillyer notes and advances, including accrued interest, to a new note maturing on December 31, 2024. On July 21, 2021, the Company issued a convertible promissory note to Hillyer Group LLC. in the amount of $26,250 with an interest rate of 8% per annum and a maturity date of July 21, 2022. The note carries a prepayment feature or is convertible 180 days from the date of the note, at a fixed price of $.05 or if publicly traded at the rate of the lessor of $.05 or the lowest of 65% of the lowest closing bid price for 3 trading days previous to the conversion or based on any subsequent financings with better terms to other investors. On July 21, the Company agreed to issue 60,000 shares of common stock in consideration for the execution of this note, which were subsequently issued on October 1, 2021. These shares are restricted and subject to SEC Rule 144. These shares were valued at $3,000 and recorded to debt discount. This note also included an original discount fee of $1,250 recorded to debt discount, the Company amortized $703 for the year ended December 31, 2022 leaving a balance of $0. The Company recorded $0 and $0 as interest expense related to this OID for June 30, 2024 and December 31, 2023, respectively. On May 13, 2024, the debt holder exercised the convertible option on the note with an outstanding balance of $26,250 and accrued interest of $10,536 to 735,720 shares of common stock. The outstanding balance on the note was $0 as of June 30, 2024 as a result of the common stock conversion. On September 16, 2021, the Company issued a convertible promissory note to Stout LLC. in the amount of $20,000 with an interest rate of 12% per annum and a maturity date of September 16, 2022. The note carries a prepayment feature or is convertible 180 days from the date of the note, at a fixed price of $.05 per share of common stock or if publicly traded at the rate of the lessor of $.05 or the lowest of 65% of the lowest closing bid price for 3 trading days previous to the conversion or based on any subsequent financings with better terms to other investors. The outstanding balance on the note was $20,000 as of June 30, 2024. This note is in default and is accruing interest at the default rate of 18%. On March 1, 2023, the Company entered into a convertible promissory note in the amount of $10,000 with an interest rate of 8% per annum and a maturity date of March 1, 2024. The note carries a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.50 per share of common stock. The debt holder exercised the convertible option on the $10,000 note and converted the entire amount into 20,000 shares of the Company’s common stock. This conversion was carried out per the terms of the agreement, as such no gain or loss was recorded on the transaction The outstanding balance on the note was $0 as of June 30, 2024 as a result of the common stock conversion. On May 3, 2023, the Company entered into a convertible promissory note in the amount of $25,000 with an interest rate of 10% per annum and a maturity date of May 3, 2024. The note carries a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.25 per share of common stock. The debt holder exercised the convertible option on the $25,000 note and converted the entire amount into 100,000 shares of the Company’s common stock. This conversion was carried out per the terms of the agreement, as such no gain or loss was recorded on the transaction. The outstanding balance on the note was $0 as of June 30, 2024 as a result of the common stock conversion. On May 15, 2023, the Company entered into a convertible promissory note in the amount of $50,000 with an interest rate of 10% per annum and a maturity date of May 15, 2024. The note carries a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.25 per share of common stock. On May 13, 2024, the debt holder exercised the convertible option on the $50,000 note along with $5,000 in accrued interest and converted the entire amount into 220,000 shares of the Company’s common stock. This conversion was carried out per the terms of the agreement, as such no gain or loss was recorded on the transaction. The outstanding balance on the note was $0 as of June 30, 2024 as a result of the common stock conversion. On May 16, 2023, the Company entered into a convertible promissory note in the amount of $50,000 with an interest rate of 10% per annum and a maturity date of May 16, 2024. The note carries a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.25 per share of common stock. On May 13, 2024, the debt holder exercised the convertible option on the $50,000 note along with $5,000 in accrued interest and converted the entire amount into 220,000 shares of the Company’s common stock. This conversion was carried out per the terms of the agreement, as such no gain or loss was recorded on the transaction. The outstanding balance on the note was $0 as of June 30, 2024 as a result of the common stock conversion. On June 23, 2023, the Company entered into a convertible promissory note in the amount of $150,000 with an interest rate of 10% per annum and a maturity date of June 23, 2024. The note carries a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.25 per share of common stock. The outstanding balance on the note was $150,000 as of June 30, 2024. On September 12, 2023, the Company entered into a convertible promissory note in the amount of $10,000 with an interest rate of 10% per annum and a maturity date of September 11, 2024. The note carried a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.25 per share of common stock. This note was converted to 40,000 shares on September 25, 2023. The outstanding balance on the note was $0 as of June 30, 2024. On November 1, 2023, the Company entered into a convertible promissory note in the amount of $25,000 with an interest rate of 10% per annum and a maturity date of January 2, 2024. The note carries a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.25 per share of common stock. On January 23, 2024, the Company modified this note, along with several other Hillyer notes and advances, including accrued interest, to a new note maturing on December 31, 2024. On January 4, 2024, the Company entered into a convertible promissory note in the amount of $10,000 with an interest rate of 10% per annum and a maturity date of January 4, 2025. The note carried a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.25 per share of common stock. This note was converted to 40,000 shares, as stated within the terms of the agreement. The outstanding balance on the note was $0 as of June 30, 2024. On January 23, 2024, the Company modified and aggregated several Hillyer loans totaling $371,500, advances totaling $205,000 and accrued interest totaling $218,216 for an aggregate balance of $794,716 and extended the maturity to December 31, 2024. The Company issued 50,000 incentive shares valued at $5,000. On January 30, 2024, the Company entered into a convertible promissory note in the amount of $25,000 with an interest rate of 10% per annum and a maturity date of January 30, 2025. The note carried a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.25 per share of common stock. This note was converted to 100,000 shares, as stated within the terms of the agreement. The outstanding balance on the note was $0 as of June 30, 2024. On February 28, 2024, the Company entered into a convertible promissory note in the amount of $50,000 with an interest rate of 12% per annum and a maturity date of February 28, 2025. The note carries a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.25 per share of common stock. On May 13, 2024, the debt holder exercised the convertible option on the $50,000 note and converted the entire amount into 200,000 shares of the Company’s common stock. This conversion was carried out per the terms of the agreement, as such no gain or loss was recorded on the transaction. The outstanding balance on the note was $0 as of June 30, 2024 as a result of the common stock conversion. On March 12, 2024, the Company entered into a convertible promissory note in the amount of $10,000 with an interest rate of 12% per annum and a maturity date of March 12, 2025. The note carries a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.25 per share of common stock. On May 13, 2024, the debt holder exercised the convertible option on the $10,000 note and converted the entire amount into 40,000 shares of the Company’s common stock. This conversion was carried out per the terms of the agreement, as such no gain or loss was recorded on the transaction. The outstanding balance on the note was $0 as of June 30, 2024 as a result of the common stock conversion. On March 15, 2024, the Company entered into a convertible promissory note in the amount of $10,000 with an interest rate of 12% per annum and a maturity date of March 15, 2025. The note carries a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.25 per share of common stock. The outstanding balance on the note was $10,000 as of June 30, 2024. On April 5, 2024, the Company entered into a convertible promissory note in the amount of $100,000 with an interest rate of 12% per annum and a maturity date of April 5, 2025. The note carried a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.25 per share of common stock. This note was converted to 400,000 shares, as stated within the terms of the agreement. The outstanding balance on the note was $0 as of June 30, 2024. On April 24, 2024, the Company entered into a convertible promissory note in the amount of $40,000 with an interest rate of 12% per annum and a maturity date of April 24, 2025. The note carried a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.25 per share of common stock. This note was converted to 160,000 shares, as stated within the terms of the agreement. The outstanding balance on the note was $0 as of June 30, 2024. On May 24, 2024, the Company entered into a convertible promissory note in the amount of $100,000 with an interest rate of 12% per annum and a maturity date of May 24, 2025. The note carried a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.25 per share of common stock. This note was converted to 400,000 shares, as stated within the terms of the agreement. The outstanding balance on the note was $0 as of June 30, 2024. On June 19, 2024, the Company entered into a convertible promissory note in the amount of $10,000 with an interest rate of 12% per annum and a maturity date of June 19, 2025. The note carried a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.25 per share of common stock. This note was converted to 40,000 shares, as stated within the terms of the agreement. The outstanding balance on the note was $0 as of June 30, 2024. As of June 30, 2024 and December 31, 2023, the Company has $1,124,489 and $820,250, in convertible debt outstanding, net of debt discount, respectively. As of June 30, 2024 and December 31, 2023, the Company issued 2,415,720 common shares and 200,000 common shares, for the conversion of convertible notes, respectively. Total interest expense including discount amortization on the above notes for June 30, 2024 and 2023 was $80,291 (including the finance lease interest on automobiles as referenced in Note 4) and $72,869, respectively.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 30, 2024
COMMITMENTS AND CONTINGENCIES
COMMITMENTS AND CONTINGENCIES	NOTE 10 - COMMITMENTS AND CONTINGENCIES From time to time the Company is a party to various claims, lawsuits and other legal proceedings that arise in the ordinary course of business. As of the date of this filing, the Company is not aware of any other material legal proceedings to which the Company or any of its subsidiaries is a party or to which any of our property is subject, other than as disclosed above.

CONCENTRATIONS

CONCENTRATIONS	6 Months Ended
	Jun. 30, 2024
CONCENTRATIONS
CONCENTRATIONS	NOTE 11 - CONCENTRATIONS None

INVENTORY

INVENTORY	6 Months Ended
	Jun. 30, 2024
INVENTORY
INVENTORY	NOTE 12 - INVENTORY During the quarter ending June 30, 2024, the Company wrote off $5,041 in damaged inventory. As of June 30, 2024 and December 31, 2023, the Company’s inventory was $25,761 and $30,802, respectively, which consisted of $25,761 and $30,802 in raw material, respectively and $0 in finished goods, respectively.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2024
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 13 - SUBSEQUENT EVENTS In accordance with ASC 855, the Company has analyzed its operations subsequent to June 30, 2024 through the date these consolidated financial statements were issued and has reported the following events: None

ORGANIZATION AND SIGNIFICANT _2

ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jun. 30, 2024
ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES
Principles of Consolidation and Basis of Presentation	The consolidated financial statements include the operations of the Company and its wholly-owned subsidiary, Elite Beverage International Corp. All significant intercompany accounts and transactions have been eliminated in consolidation. The Company’s consolidated financial statements are prepared using the accrual method of accounting and are presented in accordance with U.S. Generally Accepted Accounting Principles (GAAP). The Company has elected a calendar year-end.
Going concern	The Company’s consolidated financial statements are prepared using Generally Accepted Accounting Principles applicable to a going concern that contemplates the realization of assets and liquidation of liabilities in the normal course of business. However, the Company has recently accumulated significant losses and has negative working capital. All of these items raise substantial doubt about its ability to continue as a going concern. Management’s plans with respect to alleviating the adverse financial conditions that caused management to express substantial doubt about the Company’s ability to continue as a going concern are as follows: The Company is currently trying to raise new debt or equity to set up and market its line of sports drinks. If the Company is not successful in the development and implementation of a concept which produces positive cash flows from operations, the Company may be forced to continue to raise additional equity or debt financing to fund its ongoing obligations or risk ceasing doing business. There can be no assurance that the Company will be able to achieve its business plans, raise any more required capital or secure the financing necessary to achieve its current operating plan. The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plan described in the preceding paragraph and eventually attain profitable operations.
Cash and Cash Equivalents	The Company maintains the majority of our cash accounts at a commercial bank. The total cash balance is insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000 per commercial bank. For purposes of the statement of cash flows, the Company considers all cash and highly liquid investments with initial maturities of three months or less to be cash equivalents.
Accounts Receivable	The Company grants credit to our customers located within the United States of America; and do not require collateral. Our ability to collect receivables is affected by economic fluctuations in the geographic areas and industries served by us. As of June 30, 2024 and December 31, 2023, the Company had $0 in accounts receivable respectively. The allowance for doubtful trade receivables was $0 as of June 30, 2024 and December 31, 2023, respectively.
Inventory	Inventories are valued at the lower of weighted average cost or net realizable value. Our industry experiences changes in technology, changes in market value and availability of raw materials, as well as changing customer demand. The Company makes provisions for estimated excess and obsolete inventories based on regular audits and cycle counts of our on-hand inventory levels and forecasted customer demands and at times additional provisions are made. Any inventory write offs are charged to the reserve account. During the quarter ending June 30, 2024, the Company wrote off $5,041 in damaged inventory. As of June 30, 2024 and December 31, 2023, the Company had $25,761 and $30,802 in inventory respectively. The Company had no reserve for potentially obsolete inventory as of June 30, 2024 and December 31, 2023, respectively.
Prepaid Expenses	Prepaid expenses are expenditures that have not yet been consumed, and so are capitalized for a short period of time. They are initially recorded on the balance sheet as current assets, and are later charged to expense. As of June 30, 2024 and December 31, 2023, we had $14,069 and $0 in prepaid expenses, respectively.
Basic and Diluted Loss Per Share	The Company presents both basic and diluted earnings per share (EPS) on the face of the statement of operations. Basic EPS is computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period including convertible debt, stock options, and warrants, using the treasury stock method, and convertible securities, using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive. The Company had net losses as of June 30, 2024 and December 31, 2023, so then diluted EPS excluded all dilutive potential shares in the diluted EPS because their effect is anti-dilutive. As of June 30, 2024, the Company had $1,124,489 in convertible notes plus accrued interest of $218,968 that may be converted into 21,043,805 shares of common stock. As of December 31, 2023, the Company had $545,250 in convertible notes plus accrued interest of $259,971 that may be converted into 16,104,420 shares of common stock.
Fair Value of Financial Instruments	The carrying amount of accounts payable and accrued expenses are considered to be representative of their respective fair values because of the short-term nature of these financial instruments.
Research and Development	Research and development costs are expensed as incurred. Research and development expenses primarily consist of salaries and benefits for research and development employees, stock-based compensation, consulting fees, lab supplies, and regulatory compliance costs. For the three and six months ended June 30, 2024 and 2023, the Company had $0 research and development (R&D) expense, respectively.
Use of Estimates	The preparation of financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent 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.
Revenue Recognition	Effective January 1, 2018, the Company adopted ASC 606 — Revenue from Contracts with Customers. Under ASC 606, the Company recognizes revenue from the commercial sales of products by applying the following steps: (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to each performance obligation in the contract; and (5) recognize revenue when each performance obligation is satisfied. The company’s performance obligation is to deliver the product(s) per the contract and the obligation is met upon receipt of the product by the purchaser. Prices are predetermined plus applicable taxes and shipping costs. The company’s main source of revenue comes from distributors, retail stores and gyms, and online sales primarily coming from the company website and Amazon. Amounts invoiced or collected in advance of product delivery or providing services are recorded as deferred revenue. The Company accrues for warranty costs, sales returns, bad debts, and other allowances based on its historical experience. For the six months ended, as of June 30, 2024 and 2023, the Company had $681 and $26,708, respectively in revenue from the sale of our products.
Stock-Based Compensation	The Company records stock-based compensation using the fair value method. Equity instruments issued to employees and the cost of the services received as consideration are accounted for in accordance with ASC 718 “Stock Compensation” and are measured and recognized based on the fair value of the equity instruments issued. In June 2018, the FASB issued ASU 2018-07, Compensation - Stock Compensation (Topic 718). This update is intended to reduce cost and complexity and to improve financial reporting for share-based payments issued to non-employees (for example, service providers, external legal counsel, suppliers, etc.). The ASU expands the scope of Topic 718, Compensation-Stock Compensation, which currently only included share-based payments issued to employees, to also include share-based payments issued to non-employees for goods and services. Consequently, the accounting for share-based payments to non-employees and employees will be substantially aligned. This standard has been effective and applied for financial statements issued by public companies for the annual and interim periods after December 15, 2018.
Long Lived Assets	Periodically the Company assesses potential impairment of its long-lived assets, which include property, equipment and acquired intangible assets, in accordance with the provisions of ASC Topic 360, “Property, Plant and Equipment.” The Company recognizes impairment losses on long-lived assets used in operations when indicators of impairment are present and the undiscounted cash flows estimated to be generated by those assets are less than the assets’ carrying values. An impairment loss would be recognized in the amount by which the recorded value of the asset exceeds the fair value of the asset, measured by the quoted market price of an asset or an estimate based on the best information available in the circumstances. For the three and six months ended, as of June 30, 2024 and 2023, the Company did not record any impairment on our previously announced Patent acquisition, resulting in no other income (expense) being recognized.
Property and Equipment	Property and equipment are carried at cost, less accumulated depreciation. Additions are capitalized and maintenance and repairs are charged to expense as incurred. Depreciation and amortization is recorded on the straight-line basis method over the estimated useful lives of the assets.
Accounting Standards Issued But Not Yet Adopted	In December 2023, 2023 09, 740 2023 09” 2023 09 December 15, 2024, January 1, 2025. not Other accounting standards that have been issued or proposed by FASB that do not not

LEASES (Tables)

LEASES (Tables)	6 Months Ended
	Jun. 30, 2024
LEASES
Schedule of classification of leases	June 30, December 31, Balance Sheet Classification 2024 2023 Right-of-use assets Other long-term assets $ 89,794 $ 101,400 Current lease liabilities Other current liabilities 20,022 19,064 Non-current lease liabilities Other long-term liabilities 66,673 76,930
Schedule of maturities of lease liabilities	Maturity of lease liabilities 2024 (six months remaining) $ 15,271 2025 27,717 2026 27,717 2027 27,012 Thereafter 6,608 Total lease payments $ 104,325 Less: Imputed interest (17,630 ) Present value of lease liabilities $ 86,695

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	6 Months Ended
	Jun. 30, 2024
PROPERTY AND EQUIPMENT
Summary of property and equipment	June 30, 2024 Trucks $ 55,000 Total cost 55,000 Less accumulated depreciation (22,001 ) Net, property and equipment $ 32,999

COMMON STOCK AND COMMON STOCK_2

COMMON STOCK AND COMMON STOCK WARRANTS (Tables)	6 Months Ended
	Jun. 30, 2024
COMMON STOCK AND COMMON STOCK WARRANTS
Summary of common stock and common stock warrants	Number of Average Shares Exercise Price Outstanding at December 31, 2022 - - Issued - - Exercised - - Expired or cancelled - — Outstanding at December 31, 2023 - - Issued 960,000 2.00 Exercised - - Expired or cancelled - - Outstanding at June 30, 2024 960,000 2.00

CONVERTIBLE NOTES PAYABLE (Tabl

CONVERTIBLE NOTES PAYABLE (Tables)	6 Months Ended
	Jun. 30, 2024
CONVERTIBLE NOTES PAYABLE
Summary of Convertible Notes Payble	June 30, 2024 December 31, 2023 Beginning balance $ 820,250 $ 545,250 Additions to convertible debt 355,000 330,000 Conversion of advances and accrued interest to convertible debt 420,489 - Conversion of convertible debt to common stock (471,250 ) (55,000 ) Total $ 1,124,489 $ 820,250

GENERAL (Details Narrative)

GENERAL (Details Narrative) - USD ($)	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Oct. 01, 2021	Aug. 01, 2020	Feb. 02, 2018
Common stock, par value	$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares issued	109,001,270	130,397,550
Firestone and McKenzie [Member]
Common stock, par value							$ 0.0001
Common stock, shares issued							50,000,000
Shares issued							100,000,000
Common Stock
Ownership percentages		100%					100%
Patent shares issued						200,000
Intellectual property and patent ownership shares					400,000
Impairment loss				$ 20,000
Intellectual property and patent ownership shares value					$ 20,000

ORGANIZATION AND SIGNIFICANT _3

ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES
Accumulated deficit	$ (9,525,790)		$ (9,525,790)
FDIC insured amount	250,000		250,000
Allowance for doubtful trade receivables	0		0		$ 0
Accounts receivable	0		0		0
Inventory	25,761		25,761		30,802
Convertible notes	1,124,489		1,124,489		545,250
Prepaid expenses	14,069		14,069		0
Inventory wrote off	5,041		5,041	$ 0
Accrued interest	$ 218,968		$ 218,968		$ 259,971
Convertible notes converted in common stock shares	21,043,805		21,043,805		16,104,420
Research and development expense			$ 0	0
Revenue	$ 611	$ 16,800	$ 681	$ 26,708

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)		1 Months Ended	3 Months Ended	6 Months Ended
	Jan. 01, 2021	Apr. 26, 2024	Mar. 31, 2024	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	May 06, 2022	Dec. 31, 2017
Shares issued par value				$ 0.0001		$ 0.0001	$ 0.0001
Shares issued, value			$ 10,000
Elite Beverage International [Member]
Shares issued	5,000,000
Shares issued par value	$ 0.0001								$ 0.0001
Shares issued, value	$ 500
Mr. Clark [Member]
Outstanding balance				$ 125,922
Consulting expense				3,000	$ 18,000
The Mosely Group [Member]
Outstanding balance				0		$ 4,500
Accounting expense				0	0
Convertible shares of common stock shares		18,000
Convertible shares of common stock amount		$ 4,500
Joey Firestone [Member]
Revenues - related parties				0	0
Initial payment for vehicles								$ 19,000
Outstanding balance un-reimbursed business expense				22	$ 9,000
Outstanding balance, consulting services				25,000		40,000
Outstanding balance, salary				$ 522,187		$ 310,937

LEASES (Details)

LEASES (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Right-of-use assets	$ 89,794	$ 101,400
Leases
Right-of-use assets	89,794	101,400
Current lease liabilities	20,022	19,064
Non-current lease liabilities	$ 66,673	$ 76,930

LEASES (Details 1)

LEASES (Details 1) - Leases	Jun. 30, 2024 USD ($)
2024 (six months remaining)	$ 15,271
2025	27,717
2026	27,717
2027	27,012
Thereafter	6,608
Total lease payments	104,325
Less : Imputed interest	(17,630)
Present value of lease liabilities	$ 86,695

LEASES (Details Narrative)

LEASES (Details Narrative) - USD ($)		6 Months Ended
	May 06, 2022	Jun. 30, 2024	Jun. 30, 2023
Related party lease liability		$ 86,695
Right-of-use asset		89,794
Total initial payments		9,299	$ 6,934
Selling, general and administrative expenses		11,719	12,108
Interest expense		$ 4,459	$ 5,406
Joey Firestone, CEO [Member]
Description of lease agreement	The monthly payment for each vehicle is 66 months of $706.07(APR 8.99%) (2019 Mercedes Sprinter Van), 72 months of $806.76 (APR9.95%) (2019 Ford Transit Van), and 72 months of $796.94. (APR 10.59%) (2020 Ford Transit Van) Each vehicle has a purchase option upon the completion of the lease agreement
Total initial payments	$ 19,000
Joey Firestone, CEO [Member] | Vehicle One [Member]
Total initial payments	9,000
Joey Firestone, CEO [Member] | Vehicle Two [Member]
Total initial payments	5,000
Joey Firestone, CEO [Member] | Vehicle Three [Member]
Total initial payments	$ 5,000

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details)	Jun. 30, 2024 USD ($)
Property and equipment	$ 55,000
Less accumulated depreciation	(22,001)
Net, property and equipment	32,999
Trucks [Member]
Property and equipment	$ 55,000

PROPERTY AND EQUIPMENT (Detai_2

PROPERTY AND EQUIPMENT (Details narrative) - USD ($)	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
PROPERTY AND EQUIPMENT
Depreciation expense	$ 5,485	$ 5,515
Estimated useful life	5 years

COMMON STOCK AND COMMON STOCK_3

COMMON STOCK AND COMMON STOCK WARRANTS (Details) - $ / shares	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
COMMON STOCK AND COMMON STOCK WARRANTS
Number of Options Outstanding, Beginning balance	0	0
Number of Options Issued	960,000	0
Number of Options Exercisable	0	0
Number of Options Expired or cancelled	0	0
Number of Options exercisable, Ending balance	960,000	0
Weighted Average Exercise Price Exercisable, Beggining balance	$ 0	$ 0
Weighted Average Exercise Price Issued	2	0
Weighted Average Exercise Price Exercisable, Ending balance	$ 2	$ 0

COMMON STOCK AND COMMON STOCK_4

COMMON STOCK AND COMMON STOCK WARRANTS (Details Narrative) - USD ($)				1 Months Ended		3 Months Ended				6 Months Ended		12 Months Ended
	May 06, 2024	Jan. 01, 2021	Feb. 02, 2018	Apr. 26, 2024	Mar. 18, 2024	Jun. 30, 2024	Mar. 31, 2024	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Jul. 21, 2021	Dec. 31, 2017
Common stock, shares authorized						465,000,000				465,000,000		465,000,000	465,000,000
Common stock, shares issued						109,001,270				109,001,270		130,397,550
Common shares outstanding						109,001,270				109,001,270		130,397,550
Shares issued par value						$ 0.0001				$ 0.0001		$ 0.0001	$ 0.0001
Accounts payable						$ 897,945				$ 897,945		$ 879,943
Shares issued for service, amount						12,000	$ 86,000	$ 60,000	$ 16,000	$ 98,000	$ 66,000
Common shares issued, value							$ 10,000
Volatility										236%
Expected term										4 years 9 months 3 days
Risk free interest rate										4.54%
Convertible Promissory Note Three [Member]
Accounts payable						$ 4,500				$ 4,500
Shares issued for service, shares				18,000
Shares price per shares						$ 0.10				$ 0.10
Shares issued for service, amount				$ 1,800
The Hillyer Group Inc [Member]
Common stock, shares issued						50,000				50,000				60,000
Restricted Stock 1 [Member]
Shares issued for service, shares										980,000
Shares price per shares						$ 0.10				$ 0.10
Shares issued for service, amount										$ 98,000
Restricted Stock [Member] | Convertible Notes Payable [Member]
Principal amount for conversion										$ 491,786
Share price						$ 0.25				$ 0.25
Common shares issued, value										$ 491,786
Common shares issued, shares										2,555,720
Restricted Stock [Member] | Convertible Notes Payable One [Member]
Share price												$ 0.25
Common shares issued, value												$ 55,000
Common shares issued, shares												200,000
Restricted Stock [Member] | Convertible notes payable Two [Member]
Principal amount for conversion												$ 55,000
Share price												$ 0.10
Common shares issued, shares												16,250
Restricted Stock [Member] | Regulation D Offering 1 [Member]
Share price												$ 0.10
Common shares issued, value												$ 73,000
Common shares issued, shares												730,000
Restricted Stock [Member] | Regulation D Offering 2 [Member]
Share price												$ 0.10
Common shares issued, value												$ 157,000
Common shares issued, shares												1,570,000
Common stock warrants one [Member]
Warrants exercisable					$ 2
Principal amount for conversion	$ 19,855
Share price	$ 0.10				$ 0.10
Common shares issued, value					$ 39,297
Volatility	4.72%				236%
Expected term	5 years				5 years
Risk free interest rate	276%				4.36%
Common shares issued, shares	160,000				400,000
Common stock warrants [Member]
Warrants exercisable					$ 2
Share price					$ 0.10
Common shares issued, value					$ 38,811
Volatility					236%
Expected term					5 years
Risk free interest rate					4.36%
Common shares issued, shares					400,000
Elite Beverage International [Member]
Common stock, shares authorized															400,000,000
Shares issued par value		$ 0.0001													$ 0.0001
Business acquisition transaction description			50,000,000 common shares of Elite Performance Holding, Corp., in exchange for 100,000,000 common shares of Elite Beverage International, Inc
Common shares issued, value		$ 500
Volatility										276%
Common shares issued, shares		5,000,000

PREFERRED STOCK (Details Narrat

PREFERRED STOCK (Details Narrative) - USD ($)			6 Months Ended
	Mar. 03, 2023	Feb. 02, 2018	Jun. 30, 2024	Dec. 31, 2023	Dec. 31, 2017
Preferred stock, shares authorized			35,000,000	35,000,000
Preferred stock, par value			$ 0.0001	$ 0.0001
Preferred stock, designated value					$ 1,000
Preferred stock, shares issued			10,000,000	10,000,000	10,000,000
Series A Preferred Stock [Member]
Transferred ownership of preferred shares	5,000,000
Description of preferred stock, Voting rights			10,000,000 Series A preferred which carries super voting rights. Each preferred share carries 20 votes
Business acquisition transaction description		owned and controlled by Firestone and McKenzie, acquired Elite Beverage International through a 1:1 preferred share exchange as follows. 10,000,000 Series A preferred shares of Elite Performance Holdings Corp. in exchange for 10,000,000 Series A preferred shares of Elite Beverage International Inc

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)		1 Months Ended			3 Months Ended	6 Months Ended		12 Months Ended
	Sep. 02, 2021	Jan. 31, 2023	Jul. 31, 2022	Apr. 30, 2020	Mar. 31, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Advances					$ 50,000	$ 90,000		$ 75,000	$ 20,000	$ 2,000
Loan balance				$ 201,352
Converted advances to a convertible note						205,000
Repaid advances						20,000
Balances of advances						12,000		215,000
Proceeds from third party debt						0	$ 98,500
Installment Amount						20,000
Payment protection program loan interest expense					$ 239	239
Refinance Agreement [Member]
Proceeds from third party debt		$ 98,500	$ 50,460
Total Number of installments		420 days	336 days
Installment Amount		$ 2,133	$ 1,332
Total Payable to third party		128,000	63,960
Original issue discount, at issuance		$ 29,500	$ 13,500
Interest expense on original issue discount								7,313
Notes payable						0			29,316
Original issue discount balance						0			6,188
Net balance of notes payable									$ 23,128
Elite Beverage International [Member]
Forgiveness loan amount	$ 105,867
Interest rates				0.98%
Maturity date				Apr. 23, 2022
Balance of PPP loan						$ 95,485		$ 95,485

CONVERTIBLE NOTES PAYABLE (Deta

CONVERTIBLE NOTES PAYABLE (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
CONVERTIBLE NOTES PAYABLE
Beginning balance	$ 820,250	$ 545,250
Additions to convertible debt	355,000	330,000
Conversion of advances and accrued interest to convertible debt	420,489	0
Conversion of convertible debt to common stock	(471,250)	(55,000)
Total	$ 1,124,489	$ 820,250

CONVERTIBLE NOTES PAYABLE (De_2

CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)										1 Months Ended								3 Months Ended				6 Months Ended		12 Months Ended
	Mar. 15, 2024	Mar. 12, 2024	Jan. 04, 2024	Nov. 02, 2023	Sep. 12, 2023	May 15, 2023	May 03, 2023	Mar. 01, 2023	Dec. 04, 2019	Feb. 28, 2024	Jan. 30, 2024	Jan. 23, 2024	Jun. 23, 2023	May 16, 2023	Sep. 16, 2021	Jul. 21, 2021	Jan. 17, 2020	Jun. 30, 2024	Mar. 31, 2024	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Jan. 17, 2019
Convertible promissory note																						$ 357,000	$ 285,000
Accrued interest																		$ 218,968				218,968		$ 259,971
Common stock value																		12,683				12,683		$ 13,040
Additional interest expense against issuing shares																		$ 47,893		$ 35,639		91,872	72,869
Debt discount																						$ 0	$ 17,496
Shares issued on commitments, amounts																			$ 10,000
Common stock, shares issued																		109,001,270				109,001,270		130,397,550
Convertible Promissory Note Three [Member]
Interest rate														10%
Maturity date														May 16, 2024
Description of conversion of debt														The note carries a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.25 per share of common stock
Convertible promissory note														$ 50,000
Outstanding debt balance																		$ 10,000				$ 10,000		$ 50,000
Convertible Promissory Note [Member]
Interest rate	12%	12%	10%					8%		12%	10%
Debt holder exercised the convertible option								$ 10,000
Maturity date	Mar. 15, 2025	Mar. 12, 2025	Jan. 04, 2025					Mar. 01, 2024		Feb. 28, 2025	Jan. 30, 2025
Outstanding balance of notes payable																		0				0
Description of conversion of debt	The note carries a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.25 per share of common stock	The note carries a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.25 per share of common stock	The note carried a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.25 per share of common stock					The note carries a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.50 per share of common stock		The note carries a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.25 per share of common stock	The note carried a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.25 per share of common stock
Convertible promissory note			$ 10,000					$ 10,000			$ 25,000
Common stock shares converted			40,000					20,000			100,000
Outstanding debt balance	$ 10,000	$ 10,000								$ 50,000								0				0
Convertible Promissory Note One [Member]
Interest rate							10%
Debt holder exercised the convertible option							$ 25,000
Maturity date							May 03, 2024
Description of conversion of debt							The note carries a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.25 per share of common stock
Convertible promissory note							$ 25,000
Common stock shares converted							100,000
Outstanding debt balance																		0				0		0
Convertible Promissory Note Two [Member]
Interest rate						10%
Maturity date						May 15, 2024
Description of conversion of debt						The note carries a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.25 per share of common stock
Convertible promissory note						$ 50,000
Outstanding debt balance																		$ 50,000				$ 50,000		50,000
Convertible Promissory Note Four [Member]
Interest rate													10%
Maturity date													Jun. 23, 2024
Description of conversion of debt													The note carries a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.25 per share of common stock
Convertible promissory note													$ 150,000
Outstanding debt balance																								150,000
Convertible Promissory Note Five [Member]
Interest rate					10%
Maturity date					Sep. 11, 2024
Description of conversion of debt					The note carried a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.25 per share of common stock
Convertible promissory note					$ 10,000
Common stock shares converted					40,000
Outstanding debt balance																								0
Convertible Promissory Note Six [Member]
Interest rate				10%
Maturity date				Jan. 02, 2024															Dec. 31, 2024
Description of conversion of debt				The note carries a prepayment feature or is convertible 14 days from the date of the note, at a fixed price of $0.25 per share of common stock
Convertible promissory note				$ 25,000
The Hillyer Group Inc [Member]
Interest rate															12%	8%	8%
Maturity date															Sep. 16, 2022	Jul. 21, 2022	Jan. 17, 2021
Description of conversion of debt															The note carries a prepayment feature or is convertible 180 days from the date of the note, at a fixed price of $.05 per share of common stock or if publicly traded at the rate of the lessor of $.05 or the lowest of 65% of the lowest closing bid price for 3 trading days previous to the conversion	The note carries a prepayment feature or is convertible 180 days from the date of the note, at a fixed price of $.05 or if publicly traded at the rate of the lessor of $.05 or the lowest of 65% of the lowest closing bid price for 3 trading days previous to the conversion	The note carries a prepayment feature or is convertible 180 days from the date of the note, at a fixed price of $.05 or if publicly traded at the rate of the lessor of $.05 or the lowest of 65% of the lowest closing bid price for 3 trading days previous to the conversion
Convertible promissory note																$ 26,250	$ 157,500
Original discount fees																$ 3,000	$ 7,500												$ 1,250
Additional interest expense against issuing shares																								703
Interest expense of OID																								0	$ 1,503
Default rate of interest																			18%
Common stock, shares issued																60,000		50,000				50,000
Balance of interest expense																$ 0
Balance of amortized debt discount																										$ 0	$ 23,288
David Stoccardo [Member]
Interest rate									8%
Maturity date									Dec. 04, 2020										Dec. 31, 2024
Outstanding balance of notes payable																		$ 189,000				$ 189,000
Description of conversion of debt									The note carries a prepayment feature or is convertible 180 days from the date of the note, at a fixed price of $.05 or if publicly traded at the rate of the lessor of $.05 or the lowest of 65% of the lowest closing bid price for 3 trading days previous to the conversion
Common shares issued, shares																	400,000
Common stock value																													$ 20,000
Original discount fees									$ 9,000
Balance of note payable																								0
Debt discount																					$ 0
Shares issued on commitments,shares									500,000
Shares issued on commitments, amounts									$ 25,000
Amortized of debt																												$ 1,712
The Hillyer Group Inc One [Member]
Outstanding balance of notes payable																		26,250				26,250
Outstanding debt balance												$ 371,500
Aggregate balance												794,716
Outstanding advances debt balance												205,000
Accrued interest												$ 218,216
Common shares issued, shares												50,000
Common stock value, debt discount												$ 5,000
Interest expense of OID																			$ 0					0
The Hillyer Group Inc Two [Member]
Outstanding balance of notes payable																		$ 20,000				$ 20,000		$ 20,000

INVENTORY (Details Narrative)

INVENTORY (Details Narrative) - USD ($)	3 Months Ended	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
INVENTORY
Inventory	$ 25,761	$ 25,761		$ 30,802
Inventory, raw material	25,761	25,761		$ 30,802
Inventory, finished goods	0	0
Inventory wrote off	$ 5,041	$ 5,041	$ 0