Golden Royal Development (GRDV) 10-K 2 Mar 23 2022 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Sep. 30, 2022	Mar. 02, 2023	Mar. 31, 2022
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2022
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--09-30
Entity File Number	0-56017
Entity Registrant Name	GOLDEN ROYAL DEVELOPMENT INC.
Entity Central Index Key	0001761534
Entity Tax Identification Number	81-4563277
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	80 Main Street
Entity Address, Address Line Two	Suite 415
Entity Address, City or Town	West Orange
Entity Address, State or Province	NJ
Entity Address, Postal Zip Code	07052
City Area Code	800
Local Phone Number	320-4394
Title of 12(g) Security	Common Stock, $.00001 par value per share
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Public Float			$ 0
Entity Common Stock, Shares Outstanding		7,841,550
Documents Incorporated by Reference [Text Block]	None
Auditor Firm ID	6258
Auditor Name	Mac Accounting Group, LLP
Auditor Location	Midvale, Utah

Balance Sheets

Balance Sheets - USD ($)	Sep. 30, 2022	Sep. 30, 2021
Current Assets
Cash		$ 97
Total Assets		97
Current Liabilities
Accounts payable	87,984	55,757
Accounts payable - related party	4,700	3,500
Cash overdraft	248
Due to officer - related party	104,734	75,166
Total Liabilities	197,666	134,423
Commitments and Contingencies (Note 6)
Stockholders’ Deficit
Preferred stock value
Common stock, $0.00001 par value; 500,000,000 shares authorized, 7,841,550 and 7,841,550 issued and outstanding, respectively	78	78
Additional paid-in capital	30,222	30,222
Accumulated deficit	(227,967)	(164,627)
Total Stockholders’ Deficit	(197,666)	(134,326)
Total Liabilities and Stockholders’ Deficit		97
Series A Preferred Stock [Member]
Stockholders’ Deficit
Preferred stock value	$ 1	$ 1

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2022	Sep. 30, 2021
Preferred stock, par value	$ 0.00001	$ 0.00001
Preferred stock, shares authorized	5,000,000	5,000,000
Common stock, par value	$ 0.00001	$ 0.00001
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued	7,841,550	7,841,550
Common stock, shares outstanding	7,841,550	7,841,550
Series A Preferred Stock [Member]
Preferred stock, par value	$ 0.00001	$ 0.00001
Preferred stock, shares authorized	1,000	1,000
Preferred stock, shares issued	1,000	1,000
Preferred stock, shares outstanding	1,000	1,000

Statements of Operations

Statements of Operations - USD ($)	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Income Statement [Abstract]
Revenue
Operating Expenses
Professional fees	41,420	17,311
General and administrative	21,920	10,488
Total Operating Expenses	63,340	27,799
Loss from Operations	(63,340)	(27,799)
LOSS FROM OPERATIONS BEFORE INCOME TAXES	(63,340)	(27,799)
Provision for Income Taxes
NET LOSS	$ (63,340)	$ (27,799)
Net Loss Per Share - Basic and Diluted	$ (0.01)	$ 0
Weighted average number of shares outstanding during the period - Basic and Diluted	7,841,550	7,841,550

Statement of Stockholders' Defi

Statement of Stockholders' Deficit - USD ($)	Preferred Stock [Member] Series A Preferred Stock [Member]	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance, September 30, 2021(Restated) at Sep. 30, 2020	$ 1		$ 78	$ 30,222	$ (136,828)	$ (106,527)
Beginning balance, shares at Sep. 30, 2020	1,000		7,841,550
Net loss					(27,799)	(27,799)
Ending balance, value at Sep. 30, 2021	$ 1		$ 78	30,222	(164,627)	(134,326)
Shares, Outstanding, Ending Balance at Sep. 30, 2021	1,000		7,841,550
Net loss					(63,340)	(63,340)
Ending balance, value at Sep. 30, 2022	$ 1		$ 78	$ 30,222	$ (227,967)	$ (197,666)
Shares, Outstanding, Ending Balance at Sep. 30, 2022	1,000		7,841,550

Statements of Cash Flows

Statements of Cash Flows - USD ($)	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Cash Flows From Operating Activities:
Net Loss	$ (63,340)	$ (27,799)
Changes in operating assets and liabilities:
Increase in accounts payable - related party	1,200	1,200
Increase in accounts payable and accrued expenses	32,227	2,809
Net Cash Used In Operating Activities	(29,913)	(23,790)
Cash Flows From Financing Activities:
Proceeds from officer advances	30,909	24,142
Repayments of officer advances	(1,341)	(280)
Cash overdraft	248
Net Cash Provided by Financing Activities	29,816	23,862
Net (Decrease) Increase in Cash	(97)	72
Cash at Beginning of the Year	97	25
Cash at End of the Year		97
Supplemental disclosure of cash flow information:
Cash paid for interest
Cash paid for taxes

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION	12 Months Ended
	Sep. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION	NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION (A) Organization Golden Royal Development Inc. (the “Company”) was incorporated under the laws of the State of Delaware on November 13, 2016. The Company’s accounting year end is September 30. The Company is a business that is designed to engage in mineral exploration activities. The Company’s activities since inception have consisted of identifying and acquiring oil, gas and mining properties. The Company is also in the process of raising additional equity capital to support its development activities to acquire additional mining properties as soon as possible. The Company’s activities are subject to significant risks and uncertainties, including failing to secure additional funding to operationalize the Company’s current plan to identify and acquire the mining properties. To date, the Company has not generated any revenues from its oil, gas and mining properties. (B) Use of Estimates In preparing financial statements in conformity with generally accepted accounting principles, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reported period. Actual results could differ from those estimates. (C) Cash and Cash Equivalents The Company considers all highly liquid temporary cash investments with an original maturity of three months or less to be cash equivalents. At September 30, 2022 and September 30, 2021, the Company had no (D) Loss Per Share Basic and diluted net loss per common share is computed based upon the weighted average common shares outstanding as defined by FASB ASC No. 260, “Earnings Per Share.” Diluted loss per share is computed by dividing net loss by the weighted average number of shares of common stock, common stock equivalents and potentially dilutive securities outstanding during the period. At September 30, 2022 and 2021, the Company did no (E) Income Taxes The Company accounts for income taxes under FASB Codification Topic 740-10-25 (“ASC 740-10-25”). Under ASC 740-10-25, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under ASC 740-10-25, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. GOLDEN ROYAL DEVELOPMENT, INC. NOTES TO FINANCIAL STATEMENTS FOR THE YEARS ENDED SEPTEMBER 30, 2022 AND 2021 The Company’s income tax expense differed from the statutory rates (federal 21 6.5 SCHEDULE OF INCOME TAX EXPENSES September 30, 2022 September 30, 2021 Expected tax expense (benefit) - Federal $ (12,437 ) $ (5,459 ) Expected tax expense (benefit) - State (4,117 ) (1,807 ) Change in valuation allowance 16,554 7,266 Actual tax expense (benefit) $ - $ - The net deferred taxes in the accompanying balance sheets includes the following amounts of deferred tax assets and liabilities: SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES Gross deferred tax assets: Net operating loss carryforwards $ (52,987 ) $ (36,430 ) Total deferred tax assets (52,987 ) (36,430 ) Less: valuation allowance 52,987 36,430 Net deferred tax asset recorded $ - $ - As of September 30, 2022 and 2021, the Company has a net operating loss carry forward of approximately $ 32,150 December 31, 2038 189,262 125,923 The net change in the valuation allowance for the years ended September 30, 2022 and 2021 was an increase of $ 16,554 7,266 The Company has not filed any federal income tax returns since 2018, therefore, while the Company is in a net loss position and expects no income tax amounts to be due, they are at risk for failure to file penalties. As of the date of this report the Company has not been informed that such penalties have been assessed, therefore no accrual for such has been recorded in the Company’s financial statements. The Company’s federal income tax returns for the years 2017-2022 remain subject to examination by the Internal Revenue Service through 2028. (F) Revenue Recognition The Company’s revenue recognition policy follows guidance from Accounting Standards Codification (ASC) 606, Revenue from Contract with Customers. Revenue is recognized when the Company transfers promised goods and services to the customer and in the amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods and services. The Company applies the following five-step model in order to determine this amount: (i) Identification of contact with a customer; (ii ) Identify the performance obligation of the contract (iii) Determine transaction price; (iv) Allocation of the transaction price to the performance obligations; and (v) Recognition of revenue when (or as) the Company satisfies each performance obligation. GOLDEN ROYAL DEVELOPMENT, INC. NOTES TO FINANCIAL STATEMENTS FOR THE YEARS ENDED SEPTEMBER 30, 2022 AND 2021 The Company has been in the exploration stage since its formation on November 13, 2016 and has not yet realized any revenues from its planned operations. It is primarily engaged in the acquisition and exploration of oil, gas and mining properties. (G) Mineral Property Acquisition costs of mining properties are capitalized pursuant to ASC 932 Extractive Activities - Oil and Gas and ASC 930 Extractive Activities – Mining. Mineral exploration expenditures are expensed as incurred. When production is attained, capitalized acquisition costs will be depleted using either the unit of production method based upon estimated proven recoverable reserves or the estimated production life of the properties. When capitalized costs on individual properties exceed their estimated net realizable value, the properties are written down to the estimated value. Costs relating to properties abandoned are charged to operations in the period in which that determination is made. (H) Impairment of Long-Lived Assets Management reviews the net carrying value of all property and equipment and other long-lived assets, including mineral properties, on a periodic basis in accordance with ASC 360 Property, Plant, and Equipment. The Company estimates the net realizable value of an asset based on the estimated undiscounted future cash flows that will be generated from operations at each property, the estimated salvage value of the surface plant and equipment, and the value associated with property interests. These estimates of undiscounted future cash flows are dependent upon the estimates of minerals to be recovered from proven and probable ore reserves, future production cost estimates and future mineral price estimates over the estimated remaining life of the mineral property. If undiscounted cash flows are less than the carrying value of a property, an impairment loss will be recognized based upon the estimated expected future cash flows from the property discounted at an interest rate commensurate with the risk involved. For the years ended September 30, 2022 and 2021, the Company recorded impairment expense of $ 2,410 1,000 (I) Fair Value of Financial Instruments The Company measures its financial assets and liabilities in accordance with ASC 820, Fair Value Measurements and Disclosures. For certain of our financial instruments, including cash, accounts payable, and the short-term portion of long-term debt, the carrying amounts approximate fair value due to their short maturities. ASC 820 defines fair value, provides guidance for measuring fair value and requires certain disclosures. This standard does not require any new fair value measurements, but rather applies to all other accounting pronouncements that require or permit fair value measurements. This guidance does not apply to measurements related to share-based payments. This guidance discusses valuation techniques, such as the market approach (comparable market prices), the income approach (present value of future income or cash flow), and the cost approach (cost to replace the service capacity of an asset or replacement cost). The guidance utilizes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The following is a brief description of those three levels: ● Level 1: Observable inputs such as quoted prices (unadjusted) in active markets for identical assets or liabilities. ● Level 2: Inputs other than quoted prices that are observable, either directly or indirectly. These include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active. ● Level 3: Unobservable inputs in which little or no market data exists, therefore developed using estimates and assumptions developed by us, which reflect those that a market participant would use. GOLDEN ROYAL DEVELOPMENT, INC. NOTES TO FINANCIAL STATEMENTS FOR THE YEARS ENDED SEPTEMBER 30, 2022 AND 2021 (J) Recent Accounting Pronouncements All newly issued accounting pronouncements, but not yet effective, have been deemed either immaterial or not applicable.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Sep. 30, 2022
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 2 RELATED PARTY TRANSACTIONS (A) Due to Officer – Related Party During the year ended September 30, 2022, the Company’s President, who is also its majority shareholder, advanced $ 30,909 1,341 104,734 During the year ended September 30, 2021, the Company’s President advanced $ 24,142 280 75,166 (B) Accounts Payable – Related Party On November 1, 2018, the Company entered into a month-to-month office lease with the Company’s President for its office space at a monthly rate of $ 100 1,200 1,200 4,700 3,500

STOCKHOLDERS_ DEFICIT

STOCKHOLDERS’ DEFICIT	12 Months Ended
	Sep. 30, 2022
Equity [Abstract]
STOCKHOLDERS’ DEFICIT	NOTE 3 STOCKHOLDERS’ DEFICIT (A) Preferred Stock The Company was incorporated on November 13, 2016. On March 29, 2017, the Company became authorized to issue 5,000,000 0.00001 The Board of Directors has designated 1,000 1,000 the holder of each share of Series A Preferred Stock is entitled to exercise voting power equal to 0.051% of the aggregate voting power. 0.00001 1,000 (B) Common Stock Issued for Cash The Company is authorized to issue 500,000,000 0.00001 As of September 30, 2022 and September 30, 2021, there were 7,841,550 GOLDEN ROYAL DEVELOPMENT, INC. NOTES TO FINANCIAL STATEMENTS FOR THE YEARS ENDED SEPTEMBER 30, 2022 AND 2021

MINERAL PROPERTIES

MINERAL PROPERTIES	12 Months Ended
	Sep. 30, 2022
Extractive Industries [Abstract]
MINERAL PROPERTIES	NOTE 4 MINERAL PROPERTIES On March 17, 2022, the Company entered into a ten-year 50 460 919 510 0 On November 9, 2021, the Company entered into a ten-year 50 160 320 210 0 On November 8, 2021, the Company entered into a ten-year 50 640 1,280 690 0 On December 6, 2018, the Company entered into an Assignment Agreement with the Company’s President and majority shareholder, pursuant to which the Company’s President assigned to the Company all of the beneficial interest in a ten-year lease to prospect and extract gold, silver and precious minerals which was granted to the Company’s President on November 18, 2018.The Company assumed responsibility for all fees, rents and taxes that accrue with respect to that property, including the commitment to pay the State of Wyoming $ 640 640 640 1,920 1,280 On September 27, 2018, the Company entered into an Assignment Agreement with the Company’s President and majority shareholder, pursuant to which the Company’s President assigned to the Company all of the beneficial interest in a ten-year mineral lease to mine for oil and gas which was granted to the Company’s President on February 1, 2017. The Company assumed responsibility for all fees, rents and taxes that accrue with respect to that property, including the commitment to pay the State of Wyoming $ 360 360 360 1,440 1,080 GOLDEN ROYAL DEVELOPMENT, INC. NOTES TO FINANCIAL STATEMENTS FOR THE YEARS ENDED SEPTEMBER 30, 2022 AND 2021

LIQUIDITY, GOING CONCERN AND MA

LIQUIDITY, GOING CONCERN AND MANAGEMENT’S PLANS	12 Months Ended
	Sep. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
LIQUIDITY, GOING CONCERN AND MANAGEMENT’S PLANS	NOTE 5 LIQUIDITY, GOING CONCERN AND MANAGEMENT’S PLANS These financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. As reflected in the accompanying financial statements, for the year ended September 30, 2022, the Company had: ● Net loss of $ 63,340 ● Net cash used in operations was $ 29,913 Additionally, as of September 30, 2022, the Company had: ● Accumulated deficit of $ 227,967 ● Stockholders’ deficit of $ 197,666 ● Working capital deficit of $ 197,666 The Company had no cash on hand at September 30, 2022. Although the Company intends to raise additional debt (third party and related party lenders) or equity capital, the Company expects to incur losses from operations and have negative cash flows from operating activities for the near-term. These losses could be significant as the Company executes its business plan. These factors create substantial doubt about the Company’s ability to continue as a going concern within the twelve-month period subsequent to the date that these financial statements are issued. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. Accordingly, the financial statements have been prepared on a basis that assumes the Company will continue as a going concern and which contemplates the realization of assets and satisfaction of liabilities and commitments in the ordinary course of business. Management’s strategic plans include the following: ● Pursuing additional capital raising opportunities, and GOLDEN ROYAL DEVELOPMENT, INC. NOTES TO FINANCIAL STATEMENTS FOR THE YEARS ENDED SEPTEMBER 30, 2022 AND 2021

RESTATEMENT OF FINANCIAL STATEM

RESTATEMENT OF FINANCIAL STATEMENTS	12 Months Ended
	Sep. 30, 2022
Accounting Changes and Error Corrections [Abstract]
RESTATEMENT OF FINANCIAL STATEMENTS	NOTE 6 RESTATEMENT OF FINANCIAL STATEMENTS The Company’s management concluded that the Company’s previously issued financial statements for all periods beginning with the quarterly period ended December 31, 2021 through September 30, 2021 should be restated to reflect a revision in the manner of accounting for in-kind contributions of services and interest by the Company’s President. The Company’s management determined that, given the facts and circumstances of the contributions, the in-kind contributions had been improperly recorded as expenses of the Company and should be eliminated. For that reason, the Company is restating in this Annual Report its financial statements for the following periods: (i) the year ended September 30, 2021 and (ii) all quarterly periods in the year ended September 30, 2021. Impact of the Restatement SCHEDULE OF IMPACT OF THE RESTATEMENT For the Three Months ended December 31, 2020 (Unaudited) As previously reported Adjustment As Restated Statement of Operations General and administrative $ 5,919 $ (1,200 ) $ 4,719 Total Operating Expense $ 5,919 $ (1,200 ) $ 4,719 Interest Expense $ (1,064 ) $ 1,064 $ - Loss from operations before income taxes $ (6,983 ) $ 2,264 $ (4,719 ) Net Loss $ (6,983 ) $ 2,264 $ (4,719 ) December 31, 2020 (Unaudited) As previously reported Adjustment As Restated Statement of Changes in Stockholders’ Deficit Additional Paid in Capital $ 32,486 $ (2,264 ) $ 30,222 Accumulated Deficit $ (143,811 ) $ 2,264 $ (141,547 ) For the Three Months ended December 31, 2020 (Unaudited) As previously reported Adjustment As Restated Statement of Cash Flow Net Income/(Loss) $ (6,983 ) $ 2,264 $ (4,719 ) In-kind contribution of services and interest $ 2,264 $ (2,264 ) $ - GOLDEN ROYAL DEVELOPMENT, INC. NOTES TO FINANCIAL STATEMENTS FOR THE YEARS ENDED SEPTEMBER 30, 2022 AND 2021 For the Three Months ended March 31, 2021 (Unaudited) As previously reported Adjustment As Restated Statement of Operations General and administrative $ 2,589 $ (1,200 ) $ 1,389 Total Operating Expense $ 3,089 $ (1,200 ) $ 1,889 Interest Expense $ (1,069 ) 1,069 $ - Loss from operations before income taxes $ (4,158 ) $ 2,269 $ (1,889 ) Net Loss $ (4,158 ) $ 2,269 $ (1,889 ) For the Six Months ended March 31, 2021 (Unaudited) As previously reported Adjustment As Restated Statement of Operations General and administrative $ 5,852 $ (2,400 ) $ 3,452 Total Operating Expense $ 9,008 $ (2,400 ) $ 6,608 Interest Expense $ (2,133 ) $ 2,133 $ - Loss from operations before income taxes $ (11,141 ) $ 4,533 $ (6,608 ) Net Loss $ (11,141 ) $ 4,533 $ (6,608 ) March 31, 2021 (Unaudited) As previously reported Adjustment As Restated Additional Paid in Capital $ 34,755 $ 4,533 $ 30,222 Accumulated Deficit $ (147,969 ) $ 4,533 $ (143,436 ) For the Six Months ended March 31, 2021 (Unaudited) As previously reported Adjustment As Restated Statement of Cash Flow Net Income/(Loss) $ (11,141 ) $ 4,533 $ (6,608 ) In-kind contribution of services and interest $ 4,533 $ (4,533 ) $ - GOLDEN ROYAL DEVELOPMENT, INC. NOTES TO FINANCIAL STATEMENTS FOR THE YEARS ENDED SEPTEMBER 30, 2022 AND 2021 For the Three Months ended June 30, 2021 (Unaudited) As previously reported Adjustment As Restated Statement of Operations General and administrative $ 4,682 $ (1,200 ) $ 3,482 Total Operating Expense $ 10,182 $ (1,200 ) $ 8,982 Interest Expense $ (1,071 ) 1,071 - Loss from operations before income taxes $ (11,253 ) $ 2,271 $ (8,982 ) Net Loss $ (11,253 ) $ 2,271 $ (8,982 ) For the Nine Months ended June 30, 2021 (Unaudited) As previously reported Adjustment As Restated Statement of Operations General and administrative $ 10,534 $ (3,600 ) $ 6,934 Total Operating Expense $ 19,190 $ (3,600 ) $ 15,590 Interest Expense $ (3,204 ) $ 3,204 $ - Loss from operations before income taxes $ (22,394 ) $ 6,804 $ (15,590 ) Net Loss $ (22,394 ) $ 6,804 $ (15,590 ) June 30, 2021 (Unaudited) As previously reported Adjustment As Restated Accumulated Deficit $ 159,222 $ (6,804 ) $ 152,418 Additional Paid in Capital $ (37,026 ) $ 6,804 $ (30,222 ) For the Nine Months ended June 30, 2021 (Unaudited) As previously reported Adjustment As Restated Statement of Cash Flow Net Income/(Loss) $ (22,394 ) $ 6,804 $ (15,590 ) In-kind contribution of services and interest $ 6,804 $ (6,804 ) $ - GOLDEN ROYAL DEVELOPMENT, INC. NOTES TO FINANCIAL STATEMENTS FOR THE YEARS ENDED SEPTEMBER 30, 2022 AND 2021 For the Year ended September 30, 2021 As previously reported Adjustment As Restated Statement of Operations General and administrative $ 15,288 $ (4,800 ) $ 10,488 Total Operating Expense $ 32,599 $ (4,800 ) $ 27,799 Interest Expense $ (4,571 ) $ 4,571 $ - Loss from operations before income taxes $ (37,170 ) $ 9,371 $ (27,799 ) Net Loss $ (37,170 ) $ 9,371 $ (27,799 ) September 30, 2021 As previously reported Adjustment As Restated Accumulated Deficit $ 173,998 $ (9,371 ) $ 164,627 Additional Paid in Capital $ (39,593 ) $ 9,371 $ (30,222 ) For the year ended September 30, 2021 As previously reported Adjustment As Restated Statement of Cash Flow Net Income/(Loss) $ (37,170 ) $ 9,371 $ (27,799 ) In-kind contribution of services and interest $ 9,371 $ (9,371 ) $ - GOLDEN ROYAL DEVELOPMENT, INC. NOTES TO FINANCIAL STATEMENTS FOR THE YEARS ENDED SEPTEMBER 30, 2022 AND 2021 For the Three Months ended December 31, 2021 (Unaudited) As previously reported Adjustment As Restated Statement of Operations General and administrative $ 6,747 $ (1,200 ) $ 5,547 Total Operating Expense $ 15,360 $ (1,200 ) $ 14,160 Interest Expense $ (1,526 ) $ 1,526 $ - Loss from operations before income taxes $ (16,886 ) $ 2,726 $ (14,160 ) Net Loss $ (16,886 ) $ 2,726 $ (14,160 ) December 31, 2021 As previously reported Adjustment As Restated Additional Paid in Capital $ (42,319 ) $ 12,097 $ (30,222 ) Accumulated Deficit $ 190,884 $ (12,097 ) $ 178,787 For the Three Months ended December 31, 2021 (Unaudited) As previously reported Adjustment As Restated Statement of Cash Flow Net Income/(Loss) $ (16,886 ) $ 2,726 $ (14,160 ) In-kind contribution of services and interest $ 2,726 $ (2,726 ) $ - GOLDEN ROYAL DEVELOPMENT, INC. NOTES TO FINANCIAL STATEMENTS FOR THE YEARS ENDED SEPTEMBER 30, 2022 AND 2021 For the Three Months ended March 31, 2022 (Unaudited) As previously reported Adjustment As Restated Statement of Operations General and administrative $ 5,722 $ (1,200 ) $ 4,522 Total Operating Expense $ 23,922 $ (1,200 ) $ 22,722 Interest Expense $ (1,595 ) 1,595 - Loss from operations before income taxes $ (25,517 ) $ 2,795 $ (22,722 ) Net Loss $ (25,517 ) $ 2,795 $ (22,722 ) For the Six Months ended March 31, 2022 (Unaudited) As previously reported Adjustment As Restated Statement of Operations General and administrative $ 12,469 $ (2,400 ) $ 10,069 Total Operating Expense $ 39,282 $ (2,400 ) $ 36,882 Interest Expense $ (3,121 ) $ 3,121 $ - Loss from operations before income taxes $ (42,403 ) $ 5,521 $ (36,882 ) Net Loss $ (42,403 ) $ 5,521 $ (36,882 ) March 31, 2022 (Unaudited) As previously reported Adjustment As Restated Statement of Changes in Stockholders’ Deficit Additional Paid in Capital $ (45,114 ) $ 14,892 $ (30,222 ) Accumulated Deficit $ 216,401 $ (14,892 ) $ 201,509 For the Six Months ended March 31, 2022 (Unaudited) As previously reported Adjustment As Restated Statement of Cash Flow Net Income/(Loss) $ (42,403 ) $ 5,521 $ (36,882 ) In-kind contribution of services and interest $ 5,521 $ (5,521 ) $ - GOLDEN ROYAL DEVELOPMENT, INC. NOTES TO FINANCIAL STATEMENTS FOR THE YEARS ENDED SEPTEMBER 30, 2022 AND 2021 For the Three Months ended June 30, 2022 (Unaudited) As previously reported Adjustment As Restated Statement of Operations General and administrative $ 8,109 $ (1,200 ) $ 6,909 Total Operating Expense $ 11,179 $ (1,200 ) $ 9,979 Interest Expense $ (1,729 ) 1,729 - Loss from operations before income taxes $ (12,908 ) $ 2,929 $ (9,979 ) Net Loss $ (12,908 ) $ 2,929 $ (9,979 ) For the Nine Months ended June 30, 2022 (Unaudited) As previously reported Adjustment As Restated Statement of Operations General and administrative $ 20,578 $ (3,600 ) $ 16,978 Total Operating Expense $ 50,461 $ (3,600 ) $ 46,861 Interest Expense $ (4,850 ) $ 4,850 $ - Loss from operations before income taxes $ (55,311 ) $ 8,450 $ (46,861 ) Net Loss $ (55,311 ) $ 8,450 $ (46,861 ) June 30, 2022 (Unaudited) As previously reported Adjustment As Restated Statement of Changes in Stockholders’ Deficit Additional Paid in Capital $ (48,043 ) $ 17,821 $ (30,222 ) Accumulated Deficit $ 229,309 $ (17,281 ) $ 211,488 For the Nine Months ended June 30, 2022 (Unaudited) As previously reported Adjustment As Restated Statement of Cash Flow Net Income/(Loss) $ (55,311 ) $ 8,450 $ (46,861 ) In-kind contribution of services and interest $ 8,450 $ (8,450 ) $ -

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Sep. 30, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 7 SUBSEQUENT EVENTS Subsequent to the year ended September 30, 2022, the Company’s President and majority shareholder advanced $ 21,514 2,631 . On February 6, 2023 the Board of Land Commissions of the Wyoming Office of State Lands and Investments accepted the Compan 80 80

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION (Policies)	12 Months Ended
	Sep. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization	(A) Organization Golden Royal Development Inc. (the “Company”) was incorporated under the laws of the State of Delaware on November 13, 2016. The Company’s accounting year end is September 30. The Company is a business that is designed to engage in mineral exploration activities. The Company’s activities since inception have consisted of identifying and acquiring oil, gas and mining properties. The Company is also in the process of raising additional equity capital to support its development activities to acquire additional mining properties as soon as possible. The Company’s activities are subject to significant risks and uncertainties, including failing to secure additional funding to operationalize the Company’s current plan to identify and acquire the mining properties. To date, the Company has not generated any revenues from its oil, gas and mining properties.
Use of Estimates	(B) Use of Estimates In preparing financial statements in conformity with generally accepted accounting principles, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reported period. Actual results could differ from those estimates.
Cash and Cash Equivalents	(C) Cash and Cash Equivalents The Company considers all highly liquid temporary cash investments with an original maturity of three months or less to be cash equivalents. At September 30, 2022 and September 30, 2021, the Company had no
Loss Per Share	(D) Loss Per Share Basic and diluted net loss per common share is computed based upon the weighted average common shares outstanding as defined by FASB ASC No. 260, “Earnings Per Share.” Diluted loss per share is computed by dividing net loss by the weighted average number of shares of common stock, common stock equivalents and potentially dilutive securities outstanding during the period. At September 30, 2022 and 2021, the Company did no
Income Taxes	(E) Income Taxes The Company accounts for income taxes under FASB Codification Topic 740-10-25 (“ASC 740-10-25”). Under ASC 740-10-25, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under ASC 740-10-25, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. GOLDEN ROYAL DEVELOPMENT, INC. NOTES TO FINANCIAL STATEMENTS FOR THE YEARS ENDED SEPTEMBER 30, 2022 AND 2021 The Company’s income tax expense differed from the statutory rates (federal 21 6.5 SCHEDULE OF INCOME TAX EXPENSES September 30, 2022 September 30, 2021 Expected tax expense (benefit) - Federal $ (12,437 ) $ (5,459 ) Expected tax expense (benefit) - State (4,117 ) (1,807 ) Change in valuation allowance 16,554 7,266 Actual tax expense (benefit) $ - $ - The net deferred taxes in the accompanying balance sheets includes the following amounts of deferred tax assets and liabilities: SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES Gross deferred tax assets: Net operating loss carryforwards $ (52,987 ) $ (36,430 ) Total deferred tax assets (52,987 ) (36,430 ) Less: valuation allowance 52,987 36,430 Net deferred tax asset recorded $ - $ - As of September 30, 2022 and 2021, the Company has a net operating loss carry forward of approximately $ 32,150 December 31, 2038 189,262 125,923 The net change in the valuation allowance for the years ended September 30, 2022 and 2021 was an increase of $ 16,554 7,266 The Company has not filed any federal income tax returns since 2018, therefore, while the Company is in a net loss position and expects no income tax amounts to be due, they are at risk for failure to file penalties. As of the date of this report the Company has not been informed that such penalties have been assessed, therefore no accrual for such has been recorded in the Company’s financial statements. The Company’s federal income tax returns for the years 2017-2022 remain subject to examination by the Internal Revenue Service through 2028.
Revenue Recognition	(F) Revenue Recognition The Company’s revenue recognition policy follows guidance from Accounting Standards Codification (ASC) 606, Revenue from Contract with Customers. Revenue is recognized when the Company transfers promised goods and services to the customer and in the amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods and services. The Company applies the following five-step model in order to determine this amount: (i) Identification of contact with a customer; (ii ) Identify the performance obligation of the contract (iii) Determine transaction price; (iv) Allocation of the transaction price to the performance obligations; and (v) Recognition of revenue when (or as) the Company satisfies each performance obligation. GOLDEN ROYAL DEVELOPMENT, INC. NOTES TO FINANCIAL STATEMENTS FOR THE YEARS ENDED SEPTEMBER 30, 2022 AND 2021 The Company has been in the exploration stage since its formation on November 13, 2016 and has not yet realized any revenues from its planned operations. It is primarily engaged in the acquisition and exploration of oil, gas and mining properties.
Mineral Property	(G) Mineral Property Acquisition costs of mining properties are capitalized pursuant to ASC 932 Extractive Activities - Oil and Gas and ASC 930 Extractive Activities – Mining. Mineral exploration expenditures are expensed as incurred. When production is attained, capitalized acquisition costs will be depleted using either the unit of production method based upon estimated proven recoverable reserves or the estimated production life of the properties. When capitalized costs on individual properties exceed their estimated net realizable value, the properties are written down to the estimated value. Costs relating to properties abandoned are charged to operations in the period in which that determination is made.
Impairment of Long-Lived Assets	(H) Impairment of Long-Lived Assets Management reviews the net carrying value of all property and equipment and other long-lived assets, including mineral properties, on a periodic basis in accordance with ASC 360 Property, Plant, and Equipment. The Company estimates the net realizable value of an asset based on the estimated undiscounted future cash flows that will be generated from operations at each property, the estimated salvage value of the surface plant and equipment, and the value associated with property interests. These estimates of undiscounted future cash flows are dependent upon the estimates of minerals to be recovered from proven and probable ore reserves, future production cost estimates and future mineral price estimates over the estimated remaining life of the mineral property. If undiscounted cash flows are less than the carrying value of a property, an impairment loss will be recognized based upon the estimated expected future cash flows from the property discounted at an interest rate commensurate with the risk involved. For the years ended September 30, 2022 and 2021, the Company recorded impairment expense of $ 2,410 1,000
Fair Value of Financial Instruments	(I) Fair Value of Financial Instruments The Company measures its financial assets and liabilities in accordance with ASC 820, Fair Value Measurements and Disclosures. For certain of our financial instruments, including cash, accounts payable, and the short-term portion of long-term debt, the carrying amounts approximate fair value due to their short maturities. ASC 820 defines fair value, provides guidance for measuring fair value and requires certain disclosures. This standard does not require any new fair value measurements, but rather applies to all other accounting pronouncements that require or permit fair value measurements. This guidance does not apply to measurements related to share-based payments. This guidance discusses valuation techniques, such as the market approach (comparable market prices), the income approach (present value of future income or cash flow), and the cost approach (cost to replace the service capacity of an asset or replacement cost). The guidance utilizes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The following is a brief description of those three levels: ● Level 1: Observable inputs such as quoted prices (unadjusted) in active markets for identical assets or liabilities. ● Level 2: Inputs other than quoted prices that are observable, either directly or indirectly. These include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active. ● Level 3: Unobservable inputs in which little or no market data exists, therefore developed using estimates and assumptions developed by us, which reflect those that a market participant would use. GOLDEN ROYAL DEVELOPMENT, INC. NOTES TO FINANCIAL STATEMENTS FOR THE YEARS ENDED SEPTEMBER 30, 2022 AND 2021
Recent Accounting Pronouncements	(J) Recent Accounting Pronouncements All newly issued accounting pronouncements, but not yet effective, have been deemed either immaterial or not applicable.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION (Tables)	12 Months Ended
	Sep. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
SCHEDULE OF INCOME TAX EXPENSES	The Company’s income tax expense differed from the statutory rates (federal 21 6.5 SCHEDULE OF INCOME TAX EXPENSES September 30, 2022 September 30, 2021 Expected tax expense (benefit) - Federal $ (12,437 ) $ (5,459 ) Expected tax expense (benefit) - State (4,117 ) (1,807 ) Change in valuation allowance 16,554 7,266 Actual tax expense (benefit) $ - $ -
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES	The net deferred taxes in the accompanying balance sheets includes the following amounts of deferred tax assets and liabilities: SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES Gross deferred tax assets: Net operating loss carryforwards $ (52,987 ) $ (36,430 ) Total deferred tax assets (52,987 ) (36,430 ) Less: valuation allowance 52,987 36,430 Net deferred tax asset recorded $ - $ -

RESTATEMENT OF FINANCIAL STAT_2

RESTATEMENT OF FINANCIAL STATEMENTS (Tables)	12 Months Ended
	Sep. 30, 2022
Accounting Changes and Error Corrections [Abstract]
SCHEDULE OF IMPACT OF THE RESTATEMENT	Impact of the Restatement SCHEDULE OF IMPACT OF THE RESTATEMENT For the Three Months ended December 31, 2020 (Unaudited) As previously reported Adjustment As Restated Statement of Operations General and administrative $ 5,919 $ (1,200 ) $ 4,719 Total Operating Expense $ 5,919 $ (1,200 ) $ 4,719 Interest Expense $ (1,064 ) $ 1,064 $ - Loss from operations before income taxes $ (6,983 ) $ 2,264 $ (4,719 ) Net Loss $ (6,983 ) $ 2,264 $ (4,719 ) December 31, 2020 (Unaudited) As previously reported Adjustment As Restated Statement of Changes in Stockholders’ Deficit Additional Paid in Capital $ 32,486 $ (2,264 ) $ 30,222 Accumulated Deficit $ (143,811 ) $ 2,264 $ (141,547 ) For the Three Months ended December 31, 2020 (Unaudited) As previously reported Adjustment As Restated Statement of Cash Flow Net Income/(Loss) $ (6,983 ) $ 2,264 $ (4,719 ) In-kind contribution of services and interest $ 2,264 $ (2,264 ) $ - GOLDEN ROYAL DEVELOPMENT, INC. NOTES TO FINANCIAL STATEMENTS FOR THE YEARS ENDED SEPTEMBER 30, 2022 AND 2021 For the Three Months ended March 31, 2021 (Unaudited) As previously reported Adjustment As Restated Statement of Operations General and administrative $ 2,589 $ (1,200 ) $ 1,389 Total Operating Expense $ 3,089 $ (1,200 ) $ 1,889 Interest Expense $ (1,069 ) 1,069 $ - Loss from operations before income taxes $ (4,158 ) $ 2,269 $ (1,889 ) Net Loss $ (4,158 ) $ 2,269 $ (1,889 ) For the Six Months ended March 31, 2021 (Unaudited) As previously reported Adjustment As Restated Statement of Operations General and administrative $ 5,852 $ (2,400 ) $ 3,452 Total Operating Expense $ 9,008 $ (2,400 ) $ 6,608 Interest Expense $ (2,133 ) $ 2,133 $ - Loss from operations before income taxes $ (11,141 ) $ 4,533 $ (6,608 ) Net Loss $ (11,141 ) $ 4,533 $ (6,608 ) March 31, 2021 (Unaudited) As previously reported Adjustment As Restated Additional Paid in Capital $ 34,755 $ 4,533 $ 30,222 Accumulated Deficit $ (147,969 ) $ 4,533 $ (143,436 ) For the Six Months ended March 31, 2021 (Unaudited) As previously reported Adjustment As Restated Statement of Cash Flow Net Income/(Loss) $ (11,141 ) $ 4,533 $ (6,608 ) In-kind contribution of services and interest $ 4,533 $ (4,533 ) $ - GOLDEN ROYAL DEVELOPMENT, INC. NOTES TO FINANCIAL STATEMENTS FOR THE YEARS ENDED SEPTEMBER 30, 2022 AND 2021 For the Three Months ended June 30, 2021 (Unaudited) As previously reported Adjustment As Restated Statement of Operations General and administrative $ 4,682 $ (1,200 ) $ 3,482 Total Operating Expense $ 10,182 $ (1,200 ) $ 8,982 Interest Expense $ (1,071 ) 1,071 - Loss from operations before income taxes $ (11,253 ) $ 2,271 $ (8,982 ) Net Loss $ (11,253 ) $ 2,271 $ (8,982 ) For the Nine Months ended June 30, 2021 (Unaudited) As previously reported Adjustment As Restated Statement of Operations General and administrative $ 10,534 $ (3,600 ) $ 6,934 Total Operating Expense $ 19,190 $ (3,600 ) $ 15,590 Interest Expense $ (3,204 ) $ 3,204 $ - Loss from operations before income taxes $ (22,394 ) $ 6,804 $ (15,590 ) Net Loss $ (22,394 ) $ 6,804 $ (15,590 ) June 30, 2021 (Unaudited) As previously reported Adjustment As Restated Accumulated Deficit $ 159,222 $ (6,804 ) $ 152,418 Additional Paid in Capital $ (37,026 ) $ 6,804 $ (30,222 ) For the Nine Months ended June 30, 2021 (Unaudited) As previously reported Adjustment As Restated Statement of Cash Flow Net Income/(Loss) $ (22,394 ) $ 6,804 $ (15,590 ) In-kind contribution of services and interest $ 6,804 $ (6,804 ) $ - GOLDEN ROYAL DEVELOPMENT, INC. NOTES TO FINANCIAL STATEMENTS FOR THE YEARS ENDED SEPTEMBER 30, 2022 AND 2021 For the Year ended September 30, 2021 As previously reported Adjustment As Restated Statement of Operations General and administrative $ 15,288 $ (4,800 ) $ 10,488 Total Operating Expense $ 32,599 $ (4,800 ) $ 27,799 Interest Expense $ (4,571 ) $ 4,571 $ - Loss from operations before income taxes $ (37,170 ) $ 9,371 $ (27,799 ) Net Loss $ (37,170 ) $ 9,371 $ (27,799 ) September 30, 2021 As previously reported Adjustment As Restated Accumulated Deficit $ 173,998 $ (9,371 ) $ 164,627 Additional Paid in Capital $ (39,593 ) $ 9,371 $ (30,222 ) For the year ended September 30, 2021 As previously reported Adjustment As Restated Statement of Cash Flow Net Income/(Loss) $ (37,170 ) $ 9,371 $ (27,799 ) In-kind contribution of services and interest $ 9,371 $ (9,371 ) $ - GOLDEN ROYAL DEVELOPMENT, INC. NOTES TO FINANCIAL STATEMENTS FOR THE YEARS ENDED SEPTEMBER 30, 2022 AND 2021 For the Three Months ended December 31, 2021 (Unaudited) As previously reported Adjustment As Restated Statement of Operations General and administrative $ 6,747 $ (1,200 ) $ 5,547 Total Operating Expense $ 15,360 $ (1,200 ) $ 14,160 Interest Expense $ (1,526 ) $ 1,526 $ - Loss from operations before income taxes $ (16,886 ) $ 2,726 $ (14,160 ) Net Loss $ (16,886 ) $ 2,726 $ (14,160 ) December 31, 2021 As previously reported Adjustment As Restated Additional Paid in Capital $ (42,319 ) $ 12,097 $ (30,222 ) Accumulated Deficit $ 190,884 $ (12,097 ) $ 178,787 For the Three Months ended December 31, 2021 (Unaudited) As previously reported Adjustment As Restated Statement of Cash Flow Net Income/(Loss) $ (16,886 ) $ 2,726 $ (14,160 ) In-kind contribution of services and interest $ 2,726 $ (2,726 ) $ - GOLDEN ROYAL DEVELOPMENT, INC. NOTES TO FINANCIAL STATEMENTS FOR THE YEARS ENDED SEPTEMBER 30, 2022 AND 2021 For the Three Months ended March 31, 2022 (Unaudited) As previously reported Adjustment As Restated Statement of Operations General and administrative $ 5,722 $ (1,200 ) $ 4,522 Total Operating Expense $ 23,922 $ (1,200 ) $ 22,722 Interest Expense $ (1,595 ) 1,595 - Loss from operations before income taxes $ (25,517 ) $ 2,795 $ (22,722 ) Net Loss $ (25,517 ) $ 2,795 $ (22,722 ) For the Six Months ended March 31, 2022 (Unaudited) As previously reported Adjustment As Restated Statement of Operations General and administrative $ 12,469 $ (2,400 ) $ 10,069 Total Operating Expense $ 39,282 $ (2,400 ) $ 36,882 Interest Expense $ (3,121 ) $ 3,121 $ - Loss from operations before income taxes $ (42,403 ) $ 5,521 $ (36,882 ) Net Loss $ (42,403 ) $ 5,521 $ (36,882 ) March 31, 2022 (Unaudited) As previously reported Adjustment As Restated Statement of Changes in Stockholders’ Deficit Additional Paid in Capital $ (45,114 ) $ 14,892 $ (30,222 ) Accumulated Deficit $ 216,401 $ (14,892 ) $ 201,509 For the Six Months ended March 31, 2022 (Unaudited) As previously reported Adjustment As Restated Statement of Cash Flow Net Income/(Loss) $ (42,403 ) $ 5,521 $ (36,882 ) In-kind contribution of services and interest $ 5,521 $ (5,521 ) $ - GOLDEN ROYAL DEVELOPMENT, INC. NOTES TO FINANCIAL STATEMENTS FOR THE YEARS ENDED SEPTEMBER 30, 2022 AND 2021 For the Three Months ended June 30, 2022 (Unaudited) As previously reported Adjustment As Restated Statement of Operations General and administrative $ 8,109 $ (1,200 ) $ 6,909 Total Operating Expense $ 11,179 $ (1,200 ) $ 9,979 Interest Expense $ (1,729 ) 1,729 - Loss from operations before income taxes $ (12,908 ) $ 2,929 $ (9,979 ) Net Loss $ (12,908 ) $ 2,929 $ (9,979 ) For the Nine Months ended June 30, 2022 (Unaudited) As previously reported Adjustment As Restated Statement of Operations General and administrative $ 20,578 $ (3,600 ) $ 16,978 Total Operating Expense $ 50,461 $ (3,600 ) $ 46,861 Interest Expense $ (4,850 ) $ 4,850 $ - Loss from operations before income taxes $ (55,311 ) $ 8,450 $ (46,861 ) Net Loss $ (55,311 ) $ 8,450 $ (46,861 ) June 30, 2022 (Unaudited) As previously reported Adjustment As Restated Statement of Changes in Stockholders’ Deficit Additional Paid in Capital $ (48,043 ) $ 17,821 $ (30,222 ) Accumulated Deficit $ 229,309 $ (17,281 ) $ 211,488 For the Nine Months ended June 30, 2022 (Unaudited) As previously reported Adjustment As Restated Statement of Cash Flow Net Income/(Loss) $ (55,311 ) $ 8,450 $ (46,861 ) In-kind contribution of services and interest $ 8,450 $ (8,450 ) $ -

SCHEDULE OF INCOME TAX EXPENSES

SCHEDULE OF INCOME TAX EXPENSES (Details) - USD ($)	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Expected tax expense (benefit) - Federal	$ (12,437)	$ (5,459)
Expected tax expense (benefit) - State	(4,117)	(1,807)
Change in valuation allowance	16,554	7,266
Actual tax expense (benefit)

SCHEDULE OF DEFERRED TAX ASSETS

SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details) - USD ($)	Sep. 30, 2022	Sep. 30, 2021
Gross deferred tax assets:
Net operating loss carryforwards	$ (52,987)	$ (36,430)
Total deferred tax assets	(52,987)	(36,430)
Less: valuation allowance	52,987	36,430
Net deferred tax asset recorded

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Cash equivalents	$ 0	$ 0
Outstanding dilutive securities	0	0
Federal statutory income tax rate	21%
State income tax rate	6.50%
Net operating loss carry forward	$ 32,150	$ 32,150
Operating loss carry forwards expiration date	Dec. 31, 2038	Dec. 31, 2038
Net operating loss carry forward limitations	$ 189,262	$ 125,923
Change in valuation allowance	16,554	7,266
Impairment of long lived assets	$ 2,410	$ 1,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)		12 Months Ended
	Nov. 01, 2018	Sep. 30, 2022	Sep. 30, 2021
Related Party Transactions [Abstract]
Due to related party		$ 30,909	$ 24,142
Repayment of loan		1,341	280
Due to officer		104,734	75,166
Rent expense	$ 100	1,200	1,200
Accrued rent payable to related party		$ 4,700	$ 3,500

STOCKHOLDERS_ DEFICIT (Details

STOCKHOLDERS’ DEFICIT (Details Narrative) - $ / shares	Mar. 29, 2017	Sep. 30, 2022	Sep. 30, 2021
Class of Stock [Line Items]
Preferred stock, shares authorized	5,000,000	5,000,000	5,000,000
Preferred stock, par value	$ 0.00001	$ 0.00001	$ 0.00001
Preferred stock, shares authorized		500,000,000	500,000,000
Preferred stock, par value		$ 0.00001	$ 0.00001
Common stock, shares issued		7,841,550	7,841,550
Common stock, shares outstanding		7,841,550	7,841,550
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized	1,000	1,000	1,000
Preferred stock, par value		$ 0.00001	$ 0.00001
Series A Preferred Stock [Member] | Jacob Roth [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized	1,000
Preferred stock voting rights, description	the holder of each share of Series A Preferred Stock is entitled to exercise voting power equal to 0.051% of the aggregate voting power.

MINERAL PROPERTIES (Details Nar

MINERAL PROPERTIES (Details Narrative) - USD ($)			12 Months Ended
	Dec. 06, 2018	Sep. 27, 2018	Sep. 30, 2022	Sep. 30, 2021	Mar. 17, 2022	Nov. 09, 2021	Nov. 08, 2021
Reserve Quantities [Line Items]
Expenses pertaining to the property			$ 690	$ 0
Mineral lease [Member]
Reserve Quantities [Line Items]
Application fee			50
Expenses pertaining to the property			510	0
Mineral lease [Member] | Per Year For Five Years [Member]
Reserve Quantities [Line Items]
Annual license fee			460
Mineral lease [Member] | Per Year For Next Five Years [Member]
Reserve Quantities [Line Items]
Annual license fee			919
Mineral Lease One [Member]
Reserve Quantities [Line Items]
Lease term						10 years
Application fee			50
Expenses pertaining to the property			210	0
Mineral Lease One [Member] | Per Year For Five Years [Member]
Reserve Quantities [Line Items]
Annual license fee			160
Mineral Lease One [Member] | Per Year For Next Five Years [Member]
Reserve Quantities [Line Items]
Annual license fee			320
Mineral Lease Two [Member]
Reserve Quantities [Line Items]
Lease term							10 years
Application fee			50
Mineral Lease Two [Member] | Per Year For Five Years [Member]
Reserve Quantities [Line Items]
Annual license fee			640
Mineral Lease Two [Member] | Per Year For Next Five Years [Member]
Reserve Quantities [Line Items]
Annual license fee			1,280
Majority Shareholder [Member] | Jacob Roth [Member]
Reserve Quantities [Line Items]
Annual license fee		$ 360
Expenses pertaining to the property			360	360
Accured expense			1,440	1,080
Majority Shareholder [Member] | Assignment Agreement [Member] | Jacob Roth [Member]
Reserve Quantities [Line Items]
Annual license fee	$ 640
Expenses pertaining to the property			640	640
Accured expense			$ 1,920	$ 1,280
Oil and Gas [Member] | Majority Shareholder [Member] | Assignment Agreement [Member]
Reserve Quantities [Line Items]
Lease term					10 years

LIQUIDITY, GOING CONCERN AND _2

LIQUIDITY, GOING CONCERN AND MANAGEMENT’S PLANS (Details Narrative) - USD ($)	3 Months Ended						6 Months Ended		9 Months Ended		12 Months Ended
	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Mar. 31, 2022	Mar. 31, 2021	Jun. 30, 2022	Jun. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net loss	$ 9,979	$ 22,722	$ 14,160	$ 8,982	$ 1,889	$ 4,719	$ 36,882	$ 6,608	$ 46,861	$ 15,590	$ 63,340	$ 27,799
Net cash used in operations											29,913	23,790
Accumulated deficit	$ (211,488)	$ (201,509)	$ (178,787)	$ (152,418)	$ 143,436	$ 141,547	$ (201,509)	$ 143,436	$ (211,488)	$ (152,418)	227,967	164,627
Stockholders deficit											197,666	$ 134,326	$ 106,527
Working capital deficit											$ 197,666

SCHEDULE OF IMPACT OF THE RESTA

SCHEDULE OF IMPACT OF THE RESTATEMENT (Details) - USD ($)	3 Months Ended						6 Months Ended		9 Months Ended		12 Months Ended
	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Mar. 31, 2022	Mar. 31, 2021	Jun. 30, 2022	Jun. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
General and administrative	$ 6,909	$ 4,522	$ 5,547	$ 3,482	$ 1,389	$ 4,719	$ 10,069	$ 3,452	$ 16,978	$ 6,934	$ 21,920	$ 10,488
Total Operating Expense	9,979	22,722	14,160	8,982	1,889	4,719	36,882	6,608	46,861	15,590	63,340	27,799
Interest Expense
Loss from operations before income taxes	(9,979)	(22,722)	(14,160)	(8,982)	(1,889)	(4,719)	(36,882)	(6,608)	(46,861)	(15,590)	(63,340)	(27,799)
Net Income/(Loss)	(9,979)	(22,722)	(14,160)	(8,982)	(1,889)	(4,719)	(36,882)	(6,608)	(46,861)	(15,590)	(63,340)	(27,799)
Additional Paid in Capital	(30,222)	(30,222)	(30,222)	(30,222)	30,222	30,222	(30,222)	30,222	(30,222)	(30,222)	30,222	30,222
Accumulated Deficit	211,488	201,509	178,787	152,418	(143,436)	(141,547)	201,509	(143,436)	211,488	152,418	(227,967)	(164,627)
In-kind contribution of services and interest
Accumulated Deficit	(211,488)	(201,509)	(178,787)	(152,418)	143,436	141,547	(201,509)	143,436	(211,488)	(152,418)	227,967	164,627
Additional Paid in Capital	30,222	30,222	30,222	30,222	(30,222)	(30,222)	30,222	(30,222)	30,222	30,222	$ (30,222)	(30,222)
Previously Reported [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
General and administrative	8,109	5,722	6,747	4,682	2,589	5,919	12,469	5,852	20,578	10,534		15,288
Total Operating Expense	11,179	23,922	15,360	10,182	3,089	5,919	39,282	9,008	50,461	19,190		32,599
Interest Expense	(1,729)	(1,595)	(1,526)	(1,071)	(1,069)	(1,064)	(3,121)	(2,133)	(4,850)	(3,204)		(4,571)
Loss from operations before income taxes	(12,908)	(25,517)	(16,886)	(11,253)	(4,158)	(6,983)	(42,403)	(11,141)	(55,311)	(22,394)		(37,170)
Net Income/(Loss)	(12,908)	(25,517)	(16,886)	(11,253)	(4,158)	(6,983)	(42,403)	(11,141)	(55,311)	(22,394)		(37,170)
Additional Paid in Capital	(48,043)	(45,114)	(42,319)	(37,026)	34,755	32,486	(45,114)	34,755	(48,043)	(37,026)		39,593
Accumulated Deficit	229,309	216,401	190,884	159,222	(147,969)	(143,811)	216,401	(147,969)	229,309	159,222		(173,998)
In-kind contribution of services and interest			2,726			2,264	5,521	4,533	8,450	6,804		9,371
Accumulated Deficit	(229,309)	(216,401)	(190,884)	(159,222)	147,969	143,811	(216,401)	147,969	(229,309)	(159,222)		173,998
Additional Paid in Capital	48,043	45,114	42,319	37,026	(34,755)	(32,486)	45,114	(34,755)	48,043	37,026		(39,593)
Revision of Prior Period, Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
General and administrative	(1,200)	(1,200)	(1,200)	(1,200)	(1,200)	(1,200)	(2,400)	(2,400)	(3,600)	(3,600)		(4,800)
Total Operating Expense	(1,200)	(1,200)	(1,200)	(1,200)	(1,200)	(1,200)	(2,400)	(2,400)	(3,600)	(3,600)		(4,800)
Interest Expense	1,729	1,595	1,526	1,071	1,069	1,064	3,121	2,133	4,850	3,204		4,571
Loss from operations before income taxes	2,929	2,795	2,726	2,271	2,269	2,264	5,521	4,533	8,450	6,804		9,371
Net Income/(Loss)	2,929	2,795	2,726	2,271	2,269	2,264	5,521	4,533	8,450	6,804		9,371
Additional Paid in Capital	17,821	14,892	12,097	6,804	4,533	(2,264)	14,892	4,533	17,821	6,804		(9,371)
Accumulated Deficit	(17,281)	(14,892)	(12,097)	(6,804)	4,533	2,264	(14,892)	4,533	(17,281)	(6,804)		9,371
In-kind contribution of services and interest			(2,726)			(2,264)	(5,521)	(4,533)	(8,450)	(6,804)		(9,371)
Accumulated Deficit	17,281	14,892	12,097	6,804	(4,533)	(2,264)	14,892	(4,533)	17,281	6,804		(9,371)
Additional Paid in Capital	$ (17,821)	$ (14,892)	$ (12,097)	$ (6,804)	$ (4,533)	$ 2,264	$ (14,892)	$ (4,533)	$ (17,821)	$ (6,804)		$ 9,371

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative)	5 Months Ended	12 Months Ended
	Feb. 28, 2023 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Feb. 06, 2023 ft²
Subsequent Event [Line Items]
Due to related parties, current		$ 30,909	$ 24,142
Repayments of related party debt		$ 1,341	$ 280
Subsequent Event [Member] | Converse Country [Member]
Subsequent Event [Line Items]
Area of land | ft²				80
Subsequent Event [Member] | Laramie Country [Member]
Subsequent Event [Line Items]
Area of land | ft²				80
Subsequent Event [Member] | President [Member] | Majority Shareholder [Member]
Subsequent Event [Line Items]
Due to related parties, current	$ 21,514
Repayments of related party debt	$ 2,631