Evil Empire Designs (EVVL) 10-Q 12 Dec 22 2022 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2022	Nov. 28, 2022
Cover [Abstract]
Entity Registrant Name	EVIL EMPIRE DESIGNS, INC.
Entity Central Index Key	0001759424
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	Yes
Document Period End Date	Sep. 30, 2022
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2022
Entity Ex Transition Period	true
Entity Common Stock Shares Outstanding		8,797,750
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	000-56212
Entity Incorporation State Country Code	NV
Entity Tax Identification Number	45-5530035
Entity Interactive Data Current	Yes
Entity Address Address Line 1	441 Eastgate Rd
Entity Address City Or Town	Henderson
Entity Address State Or Province	NV
Entity Address Postal Zip Code	89011
City Area Code	725
Local Phone Number	666-3700

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents	$ 7,956	$ 0
Accounts receivable	8,765	6,365
Interest receivable	11,268	2,268
Inventory	1,736	1,736
Total current assets	29,725	10,369
Fixed assets
Fixed assets, net of depreciation of $38,967 and $ 35,246	9,245	12,967
Other assets- Investment	188,700	182,500
Note receivable-TOL	100,000	100,000
Total assets	327,670	305,836
Current liabilities:
Bank overdraft	0	18
Accounts payable and accrued expenses	171,867	142,546
Convertible notes payable	375,425	337,125
Notes payable	158,959	145,030
Total current liabilities	706,251	664,719
Stockholders' deficit:
Preferred stock, $0.001 par value 25,000,000 authorized none are issued or outstanding	0	0
Common stock, $0.001 par value 100,000,000 authorized, 8,797,750, and 8,057,750 issued and outstanding, respectively:	8,798	8,058
Additional paid-in capital	225,717	222,757
Accumulated deficit	(613,096)	(589,698)
Total stockholders' deficit	(378,581)	(358,883)
Total liabilities and stockholders' deficit	$ 327,670	$ 305,836

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
BALANCE SHEETS
Fixed assets, Depreciation	$ 38,967	$ 35,246
Preferred stock, shares par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	25,000,000	25,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, shares par value	$ 0.001	$ 0.001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	8,797,750	8,057,750
Common stock, shares outstanding	8,797,750	8,057,750

STATEMENTS OF OPERATIONS (Unaud

STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
STATEMENTS OF OPERATIONS (Unaudited)
Revenue	$ 22,246	$ 50,895	$ 42,891	$ 61,229
Cost of goods	3,683	8,231	21,738	11,516
Gross Margin	18,563	42,634	21,153	49,713
Operating expenses:
General and administrative expense	2,971	8,010	13,002	25,184
Depreciation and amortization	1,682	1,897	3,722	5,691
Total operating expenses	4,653	9,907	16,724	30,875
Income (loss) from operations	13,910	32,757	4,429	18,838
Other income (expense):
Other income	3,000	2,267	9,085	2,967
Interest expense	(12,304)	(10,314)	(36,912)	(30,702)
Total other income (expense)	(9,304)	(8,047)	(27,827)	(27,735)
Net income (loss)	$ 4,606	$ 24,710	$ (23,398)	$ (8,897)
Net income (loss) per share, basic and diluted	$ 0	$ 0	$ 0	$ 0
Weighted average number of shares outstanding, basic and diluted	8,391,596	8,057,750	8,298,485	8,057,750

STATEMENTS OF STOCKHOLDERS DEFI

STATEMENTS OF STOCKHOLDERS DEFICIT (Unaudited) - USD ($)	Total	Common Stock	Additional Paid-In Capital	Retained Earnings (Accumulated Deficit)
Balance, shares at Dec. 31, 2020		8,057,500
Balance, amount at Dec. 31, 2020	$ (291,940)	$ 8,058	$ 222,757	$ (522,755)
Net loss	(32,777)	$ 0	0	(32,777)
Balance, shares at Mar. 31, 2021		8,057,500
Balance, amount at Mar. 31, 2021	(324,717)	$ 8,058	222,757	(555,532)
Balance, shares at Dec. 31, 2020		8,057,500
Balance, amount at Dec. 31, 2020	(291,940)	$ 8,058	222,757	(522,755)
Net loss	(8,897)
Balance, shares at Sep. 30, 2021		8,057,500
Balance, amount at Sep. 30, 2021	(300,837)	$ 8,058	222,757	(531,652)
Balance, shares at Mar. 31, 2021		8,057,500
Balance, amount at Mar. 31, 2021	(324,717)	$ 8,058	222,757	(555,532)
Net loss	(830)	$ 0	0	(830)
Balance, shares at Jun. 30, 2021		8,057,500
Balance, amount at Jun. 30, 2021	(325,547)	$ 8,058	222,775	(556,362)
Net loss	24,710	$ 0	0	24,710
Balance, shares at Sep. 30, 2021		8,057,500
Balance, amount at Sep. 30, 2021	(300,837)	$ 8,058	222,757	(531,652)
Balance, shares at Dec. 31, 2021		8,057,500
Balance, amount at Dec. 31, 2021	(358,883)	$ 8,058	222,757	(589,698)
Net loss	(19,290)	$ 0	0	(19,290)
Balance, shares at Mar. 31, 2022		8,057,500
Balance, amount at Mar. 31, 2022	(378,173)	$ 8,058	227,757	(608,988)
Balance, shares at Dec. 31, 2021		8,057,500
Balance, amount at Dec. 31, 2021	(358,883)	$ 8,058	222,757	(589,698)
Net loss	(23,398)
Balance, shares at Sep. 30, 2022		8,797,750
Balance, amount at Sep. 30, 2022	(378,581)	$ 8,798	225,717	(613,096)
Balance, shares at Mar. 31, 2022		8,057,500
Balance, amount at Mar. 31, 2022	(378,173)	$ 8,058	227,757	(608,988)
Net loss	(8,714)	$ 0	0	(8,714)
Balance, shares at Jun. 30, 2022		8,057,500
Balance, amount at Jun. 30, 2022	(386,887)	$ 8,058	227,757	(617,702)
Net loss	4,606	$ 0	0	4,606
Common stock issued for convertible debt, shares		740,000
Common stock issued for convertible debt, amount	3,700	$ 740	2,960	0
Balance, shares at Sep. 30, 2022		8,797,750
Balance, amount at Sep. 30, 2022	$ (378,581)	$ 8,798	$ 225,717	$ (613,096)

STATEMENTS OF CASH FLOWS (Unaud

STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Cash flows from operating activities:
Net (loss)	$ (23,398)	$ (8,897)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	3,722	5,691
Changes in operating assets and liabilities:
Accounts receivable	(2,400)	(48,633)
Inventory		(47)
Interest earned	(9,000)	0
Accounts payable and accrued expenses	29,321	20,401
Net cash used in operating activities	(1,755)	(31,485)
Cash Flows from in investing activity
Investment	(6,200)	(127,500)
Net cash used in investing activities	(6,200)	(127,500)
Cash flows from financing activities:
Proceeds from bank overdraft	(18)	0
Proceeds from notes payable	13,929	100,030
Proceeds from convertible notes	2,000	53,796
Net cash provided by financing activities	15,911	153,826
Net increase (decrease) in cash	7,956	(5,129)
Cash and cash equivalents - beginning of year	0	5,265
Cash and cash equivalents - end of period	7,956	106
SUPPLEMENT DISCLOSURES:
Interest paid	$ 0	$ 0

NATURE OF BUSINESS

NATURE OF BUSINESS	9 Months Ended
	Sep. 30, 2022
NATURE OF BUSINESS
NATURE OF BUSINESS	NOTE 1 - NATURE OF BUSINESS Evil Empire Designs, Inc., (formerly Jaycor Resources Inc.) (Jaycor) was organized on December 23, 2009 under the name US Terra Energy Corp in the State of Nevada. The Company was organized to explore investment opportunities in the energy business. In June 2016, the Company changed its business model to making and selling accessories to the motorcycle market. The Company authorized 125,000,000 shares consisting of 100,000,000 of common stock with a par value of $0.001 per share and 25,000,000 shares of preferred stock with a par value of $0.001 per share. On April 24, 2012, the Company filed a Certificate of Amendment amending the Articles of Incorporation changing the name of the Corporation to Jaycor Resources, Inc. On September 12, 2016, the Company filed a Certificate of Amendment amending the Articles of Incorporation changing the name of the Corporation to Evil Empire Designs, Inc.

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2022
SIGNIFICANT ACCOUNTING POLICIES
SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES Basis of presentation These financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for financial information and reflect all adjustments which, in the opinion of management, are necessary for a fair presentation. The unaudited interim financial statements of the Company for the three and nine months ended September 30 , 2021 and 2020 have been prepared in accordance with accounting principles generally accepted in the United States for interim financial information. In the opinion of management, the unaudited financial statements have been prepared on the same basis as the annual financial statements and reflect all adjustments, which include only normal recurring adjustments, necessary to present fairly the financial position and the results of operations for the interim periods presented herein. The results of operations for the interim periods are not necessarily indicative of the results to be expected for any subsequent quarters or for an entire year. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the balance sheet. Actual results could differ from those estimates. Cash and Cash Equivalents The Company considers all highly liquid investments purchased with an original maturity of six months or less to be cash equivalents. As of September 30, 2022 the Company did not have any cash equivalents. Accounts receivable Accounts receivable are carried at face value less any provisions for uncollectible accounts considered necessary. Accounts receivable include receivables from customers that have received their product order. Bad debt expense is a recognition of uncollectable receivables based on past years’ experience and management’s estimate of likely losses for the year. No allowance for bad debt was considered necessary as of September 30, 2022 and 2021, respectively due to no receivables listed. Inventory Inventories are stated at the lower or cost of market using the first-in; first-out (FIFO) cost method of accounting. The inventory consists of raw materials used to make various products for sale. Revenue recognition Revenue is recognized when control of the promised goods or services is transferred to the Company’s customers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. Property and Equipment Property and equipment is recorded at cost less accumulated depreciation. Depreciation is calculated using the straight-line method over the expected useful life of the asset (3 to 5 years), beginning when the asset is available and ready for use. Expenditures associated with upgrades and enhancements that improve, add functionality, or otherwise extend the life of property and equipment are capitalized, while expenditures that do not, such as repairs and maintenance, are expensed as incurred. For the three and nine months ended September 30, 202 and depreciation and amortization expense totaled $3,722 and $5,691. Impairment of long-lived assets The Company reviews the carrying value of its long-lived assets annually or whenever events or changes in circumstances indicate that the historical cost carrying value of an asset may no longer be appropriate. The Company assesses recoverability of the asset by comparing the undiscounted future net cash flows expected to result from the asset to its carrying value. If the carrying value exceeds the undiscounted future net cash flows of the asset, an impairment loss is measured and recognized. An impairment loss is measured as the difference between the net book value and the fair value of the long-lived asset. Fair value is estimated based upon either discounted cash flow analysis or estimated salvage value. As of September 30, 2021 no impairment losses have been recognized. Income Taxes Deferred tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. A valuation allowance is established when necessary to reduce deferred tax assets to the amounts expected to be realized. The Company accounts for income taxes under the provisions of Financial Accounting Standards Board) Accounting Standards Codification 740, Accounting for Income Taxes The Company classifies penalties and interest related to unrecognized tax benefits as income tax expense in the Statements of Operations. Basic and diluted net loss per share Basic and diluted net loss per share calculations are calculated on the basis of the weighted average number of common shares outstanding during the year. Diluted loss per share calculations includes the dilutive effect of common stock. Basic and diluted net loss per share is the same due to the absence of common stock equivalents. Fair Value of Financial Instruments The Company’s financial instruments consist of cash and cash equivalents, accounts payable and accrued expenses and shareholder loans. The carrying amount of these financial instruments approximates fair value due either to length of maturity or interest rates that approximate prevailing market rates unless otherwise disclosed in these financial statements. Financial assets and liabilities recorded at fair value in our condensed consolidated balance sheets are categorized based upon a fair value hierarchy established by GAAP, which prioritizes the inputs used to measure fair value into the following levels: Level 1 — Quoted market prices in active markets for identical assets or liabilities at the measurement date. Level 2 — Quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active; or other inputs that are observable and can be corroborated by observable market data. Level 3 — Inputs reflecting management’s best estimates and assumptions of what market participants would use in pricing assets or liabilities at the measurement date. The inputs are unobservable in the market and significant to the valuation of the instruments. A financial instrument's categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. Related Parties A party is considered to be related to the Company if the party directly or indirectly or through one or more intermediaries, controls, is controlled by, or is under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. A party which can significantly influence the management or operating policies of the transacting parties or if it has an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests is also a related party. Recent Accounting Pronouncements Because the Company has been recently reorganized and has not yet transacted any business, the new accounting standards have no significant impact on the financial statements and related disclosures. As new accounting pronouncements are issued, the Company will adopt those that are applicable under the circumstances.

GOING CONCERN

GOING CONCERN	9 Months Ended
	Sep. 30, 2022
GOING CONCERN
GOING CONCERN	NOTE 3 - GOING CONCERN The Company’s financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern that contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company, as shown in the accompanying balance sheets, has an accumulated deficit of $613,096 as of September 30, 2022 and $589,698 as of December 31, 2021. The Company is establishing nominal source of revenue to cover its operating costs. These factors raise substantial doubt as to the Company’s ability to continue as a going concern for a period of one year from the issuance of these financial statements. The Company will engage in very limited activities that must be satisfied in cash until a source of funding is secured. The Company will offer noncash consideration and seek equity lines as a means of financing its operations. If the Company is unable to obtain revenue producing contracts or financing or if the revenue or financing it does obtain is insufficient to cover any operating losses it may incur, it may substantially curtail or terminate its operations or seek other business opportunities through strategic alliances, acquisitions or other arrangements that may dilute the interests of existing stockholders.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	9 Months Ended
	Sep. 30, 2022
PROPERTY AND EQUIPMENT
PROPERTY AND EQUIPMENT	NOTE 4 - PROPERTY AND EQUIPMENT Fixed assets including molds, printing equipment and a motorcycle for use in making products it sells. The value of the assets when acquired were $48,212. The assets are being depreciated over a 3 year life. Property and equipment consisted of the following at September 30, 2022 and December 31, 2021: September 30, 2022 December 31, 2021 Property and equipment $ 48,212 $ 48,212 Less: accumulation depreciation 38,967 35,245 Net property and equipment 9,245 12,967 Depreciation expense totaled $1,682 and $3,722 for the three and nine months periods ended September 30, 2022 and $1,897 and $3,722 for the same periods in 2021.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2022
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE 5 - RELATED PARTY TRANSACTIONS During the nine months period ended September 30, 2022 and 2021 the Company paid compensation to a related party of $2,550 and $16,860, respectively.

EQUITY

EQUITY	9 Months Ended
	Sep. 30, 2022
EQUITY
EQUITY	NOTE 6 - EQUITY During the nine months ended September 30, 2022 the Company issued 740,000 shares of common stock with a value of $3,700 for the conversion of convertible notes.

NOTES

NOTES	9 Months Ended
	Sep. 30, 2022
NOTES
NOTES	NOTE 7 - NOTES During the nine months period ended September 30, 2021 the Company issued a one-year Convertible note to 0985358 BC, Ltd for $ 49,840. The note bears an interest of 10% per annum and is convertible into common stock at $0.005 per share. During the nine months ended September 30, 2022 the Company issued 740,000 shares of common stock with a value of $3,700 for the conversion of convertible notes. During the nine months period ended September 30, 2022 the Company issue $13,929 in notes payable and $2,000 in convertible notes. As of September 30, 2022 the Company had $375,425 of convertible notes and $158,959 of notes payable plus accrued interest of $170,068 for total of $704,452. The Company determined the convertible note does not meet the requirements for derivative liability accounting as described in ASC 815. As the shares of the Company do not have a value other than par, are not readily convertible to cash at the date of issuance and are not registered to be traded. Additionally, there is no beneficial conversion feature described in ASC 470 on the date of issuance.

INVESTMENTS

INVESTMENTS	9 Months Ended
	Sep. 30, 2022
INVESTMENTS
INVESTMENTS	NOTE 8 - INVESTMENTS On December 12, 2019, the Company signed a memorandum of understanding with Top of the Line Design, LLC whereas the Company will purchase 100 % of Top of the Line for $250,000 and advance Top of the Line $350,000 in working capital as further expanded in a definitive agreement. The Company made a good faith deposit to Top of the Line (TOL) of $40,000 at the signing of the agreement and an additional $148,700 as of September 30, 2021 for a total of $188,700. The agreement is effective for 90 days and if terminate by both parties the deposits were to be terminated. As of September 30, 2022 the agreement was still in effect. On July 23, 2021, the Company loaned TOL an additional $100,000 on demand with an interest rate of 12% per annum through July 23, 2022, and 13% per annum subsequently.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2022
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 9 - SUBSEQUENT EVENTS The Company has evaluated subsequent events to determine events occurring after September 30, 2022 through the date of this filing that would have a material impact on the Company’s financial results or require disclosure and have determined none exist other than those noted above in this footnote.

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2022
SIGNIFICANT ACCOUNTING POLICIES
Basis of presentation	These financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for financial information and reflect all adjustments which, in the opinion of management, are necessary for a fair presentation. The unaudited interim financial statements of the Company for the three and nine months ended September 30 , 2021 and 2020 have been prepared in accordance with accounting principles generally accepted in the United States for interim financial information. In the opinion of management, the unaudited financial statements have been prepared on the same basis as the annual financial statements and reflect all adjustments, which include only normal recurring adjustments, necessary to present fairly the financial position and the results of operations for the interim periods presented herein. The results of operations for the interim periods are not necessarily indicative of the results to be expected for any subsequent quarters or for an entire year.
Use of Estimates	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the balance sheet. Actual results could differ from those estimates.
Cash and Cash Equivalents	The Company considers all highly liquid investments purchased with an original maturity of six months or less to be cash equivalents. As of September 30, 2022 the Company did not have any cash equivalents.
Account Receivable	Accounts receivable are carried at face value less any provisions for uncollectible accounts considered necessary. Accounts receivable include receivables from customers that have received their product order. Bad debt expense is a recognition of uncollectable receivables based on past years’ experience and management’s estimate of likely losses for the year. No allowance for bad debt was considered necessary as of September 30, 2022 and 2021, respectively due to no receivables listed.
Inventory	Inventories are stated at the lower or cost of market using the first-in; first-out (FIFO) cost method of accounting. The inventory consists of raw materials used to make various products for sale.
Revenue recognition	Revenue is recognized when control of the promised goods or services is transferred to the Company’s customers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services.
Property and Equipment	Property and equipment is recorded at cost less accumulated depreciation. Depreciation is calculated using the straight-line method over the expected useful life of the asset (3 to 5 years), beginning when the asset is available and ready for use. Expenditures associated with upgrades and enhancements that improve, add functionality, or otherwise extend the life of property and equipment are capitalized, while expenditures that do not, such as repairs and maintenance, are expensed as incurred. For the three and nine months ended September 30, 202 and depreciation and amortization expense totaled $3,722 and $5,691.
Impairment of long-lived assets	The Company reviews the carrying value of its long-lived assets annually or whenever events or changes in circumstances indicate that the historical cost carrying value of an asset may no longer be appropriate. The Company assesses recoverability of the asset by comparing the undiscounted future net cash flows expected to result from the asset to its carrying value. If the carrying value exceeds the undiscounted future net cash flows of the asset, an impairment loss is measured and recognized. An impairment loss is measured as the difference between the net book value and the fair value of the long-lived asset. Fair value is estimated based upon either discounted cash flow analysis or estimated salvage value. As of September 30, 2021 no impairment losses have been recognized.
Income Taxes	Deferred tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. A valuation allowance is established when necessary to reduce deferred tax assets to the amounts expected to be realized. The Company accounts for income taxes under the provisions of Financial Accounting Standards Board) Accounting Standards Codification 740, Accounting for Income Taxes The Company classifies penalties and interest related to unrecognized tax benefits as income tax expense in the Statements of Operations.
Basic and diluted net loss per share	Basic and diluted net loss per share calculations are calculated on the basis of the weighted average number of common shares outstanding during the year. Diluted loss per share calculations includes the dilutive effect of common stock. Basic and diluted net loss per share is the same due to the absence of common stock equivalents.
Fair Value of Financial Instruments	The Company’s financial instruments consist of cash and cash equivalents, accounts payable and accrued expenses and shareholder loans. The carrying amount of these financial instruments approximates fair value due either to length of maturity or interest rates that approximate prevailing market rates unless otherwise disclosed in these financial statements. Financial assets and liabilities recorded at fair value in our condensed consolidated balance sheets are categorized based upon a fair value hierarchy established by GAAP, which prioritizes the inputs used to measure fair value into the following levels: Level 1 — Quoted market prices in active markets for identical assets or liabilities at the measurement date. Level 2 — Quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active; or other inputs that are observable and can be corroborated by observable market data. Level 3 — Inputs reflecting management’s best estimates and assumptions of what market participants would use in pricing assets or liabilities at the measurement date. The inputs are unobservable in the market and significant to the valuation of the instruments. A financial instrument's categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement.
Related Parties	A party is considered to be related to the Company if the party directly or indirectly or through one or more intermediaries, controls, is controlled by, or is under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. A party which can significantly influence the management or operating policies of the transacting parties or if it has an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests is also a related party.
Recent Accounting Pronouncements	Because the Company has been recently reorganized and has not yet transacted any business, the new accounting standards have no significant impact on the financial statements and related disclosures. As new accounting pronouncements are issued, the Company will adopt those that are applicable under the circumstances.

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	9 Months Ended
	Sep. 30, 2022
PROPERTY AND EQUIPMENT
Schedule of property and equipment	September 30, 2022 December 31, 2021 Property and equipment $ 48,212 $ 48,212 Less: accumulation depreciation 38,967 35,245 Net property and equipment 9,245 12,967

NATURE OF BUSINESS (Details Nar

NATURE OF BUSINESS (Details Narrative) - $ / shares	Sep. 30, 2022	Dec. 31, 2021
NATURE OF BUSINESS
Shares Authorized	125,000,000	125,000,000
Common Stock, Shares Authorized	100,000,000	100,000,000
Common Stock, Shares Par Value	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	25,000,000	25,000,000
Preferred Stock, Shares Par Value	$ 0.001	$ 0.001

SIGNIFICANT ACCOUNTING POLICI_3

SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2022
SIGNIFICANT ACCOUNTING POLICIES
Depreciation And Amortization	$ 3,722	$ 5,691
Estimated useful life of the asset		3 to 5 years
Recognition of tax benefits		50%

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
GOING CONCERN
Accumulated Deficit	$ (613,096)	$ (589,698)

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
PROPERTY AND EQUIPMENT
Property And Equipment	$ 48,212	$ 48,212
Less: Accumulation Depreciation	38,967	35,245
Net Property And Equipment	$ 9,245	$ 12,967

PROPERTY AND EQUIPMENT (Detai_2

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
PROPERTY AND EQUIPMENT
Depreciation Expense	$ 1,682	$ 1,897	$ 3,722	$ 3,722
Asset acquired value			$ 48,212
Estimated Useful Life			3 years

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
RELATED PARTY TRANSACTIONS
Compensation Paid To Related Party	$ 2,550	$ 16,860

Equity (Details Narrative)

Equity (Details Narrative) - shares	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
RELATED PARTY TRANSACTIONS
Company issued shares of common stock	740,000	3,700

NOTES (Details Narrative)

NOTES (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Company issued shares of common stock	740,000
Conversion of convertible debt	$ 3,700
Company issued notes payable	2,000
Convertible note	375,425
Notes payable	158,959
Long term debt	704,452
Proceeds from notes payable	13,929	$ 100,030
Accrued interest	170,068
Convertible note	2,000	$ 53,796
One Year Convertible Notes [Member] | 0985358 BC Ltd [Member]
Convertible note	$ 49,840
Debt Instrument, Interest Rate, Stated Percentage	10%
Debt Instrument, Convertible, Conversion Price	$ 0.005

INVESTMENTS (Details Narrative)

INVESTMENTS (Details Narrative) - USD ($)		1 Months Ended
	Dec. 12, 2019	Jul. 23, 2022	Jul. 23, 2021	Sep. 30, 2021
TOL [Member]
Loan Receivable			$ 100,000
Interest Rate		13%	12%
Top of the Line Design, LLC [Member]
Purchase Percentage	100
Total Amount				$ 188,700
Business Acquisition, Purchase Price, Payable	$ 250,000
Working Capital	$ 350,000
Deposit				40,000
Additional Amount				$ 148,700