Pioneer Green Farms (PGFF) 10-Q 19 Nov 24 2024 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2024	Nov. 18, 2024
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Transition Report	false
Entity Interactive Data Current	Yes
Amendment Flag	false
Document Period End Date	Sep. 30, 2024
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q3
Entity Information [Line Items]
Entity Registrant Name	Pioneer Green Farms, Inc.
Entity Central Index Key	0001902700
Entity File Number	333-262600
Entity Tax Identification Number	83-3417168
Entity Incorporation, State or Country Code	FL
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Shell Company	false
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	true
Entity Contact Personnel [Line Items]
Entity Address, Address Line One	1301 10th Avenue, East, Suite G
Entity Address, City or Town	Palmetto
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	34221
Entity Phone Fax Numbers [Line Items]
City Area Code	727
Local Phone Number	304-8003
Entity Listings [Line Items]
Entity Common Stock, Shares Outstanding		28,911,300

Balance Sheets

Balance Sheets - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Current assets
Cash and cash equivalents	$ 6,026	$ 627
Inventory	31,515	15,000
Due from affiliate	4,390	5,400
Other current assets	23,450	4,500
	65,381	25,527
Property and equipment, net	378,474	380,655
Lease right of use, net	175,512	186,424
Total assets	619,367	592,606
Current liabilities
Accounts payable	30,887	78,825
Related party loans	566,360	600,292
Land purchase notes payable	310,500	310,500
Short-term portion of leases liability	1,363	6,143
	909,110	995,760
Lease liability	207,962	209,017
Total liabilities	1,117,072	1,204,777
Commitments and Contingencies (Note 7)
Shareholders' Deficit
Common stock, 100,000,000 shares authorized, $0.00001 par value, 28,779,300 and 23,506,300 issued and outstanding at September 30, 2024 and December 31, 2023, respectively	289	235
Additional paid in capital	3,998,485	901,984
Subscriptions for stock to be issued	10,000	109,100
Accumulated deficit	(4,506,479)	(1,623,490)
Total shareholders' deficit	(497,705)	(612,171)
Total liabilities and shareholders' deficit	$ 619,367	$ 592,606

Balance Sheets (Parentheticals)

Balance Sheets (Parentheticals) - $ / shares	Sep. 30, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Common stock shares authorized	100,000,000	100,000,000
Common stock par value (in Dollars per share)	$ 0.00001	$ 0.00001
Common stock shares issued	28,779,300	23,506,300
Common stock shares outstanding	28,779,300	23,506,300

Statements of Operations

Statements of Operations - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Income Statement [Abstract]
Revenues	$ 43	$ 0	$ 54,267	$ 9,295
Cost of sales	13	0	25,347	5,450
Gross profit	30	0	28,920	3,845
General and administrative expenses
General and administration	78,865	37,692	539,766	118,278
Professional fees	7,356	42,000	374,097	89,245
Research and development	0	0	21,819	0
Sales and marketing	97	0	15,697	0
Labor and management	12,902	22,300	12,902	109,314
Depreciation and amortization	2,449	2,465	7,222	7,263
	101,669	104,457	971,503	324,100
Operating loss	(101,639)	(104,457)	(942,583)	(320,255)
Interest expense	14,235	641	51,140	12,295
Other (income) expense	1,511,496	(11)	1,889,266	0
Loss before income taxes	(1,627,370)	(105,087)	(2,882,989)	(332,550)
Less Income tax expense	0	0	0	0
Net loss	$ (1,627,370)	$ (105,087)	$ (2,882,989)	$ (332,550)
Weighted average shares, basic (in Shares)	27,925,454	23,506,300	26,665,800	23,428,474
Weighted average shares, diluted (in Shares)	27,925,454	23,506,300	26,665,800	23,428,474
Earnings per share, basic (in Dollars per share)	$ (0.06)	$ (0.01)	$ (0.11)	$ (0.01)
Earnings per share, diluted (in Dollars per share)	$ (0.06)	$ (0.01)	$ (0.11)	$ (0.01)

Statement of Changes in Members

Statement of Changes in Members' and Shareholders' Deficit - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Stock to be Issued [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2022	$ 231	$ 845,538	$ 43,650	$ (1,220,120)	$ (330,701)
Balance (in Shares) at Dec. 31, 2022	23,120,000
Stock issued for cash (in Shares)	210,500
Stock issued for cash	$ 2	12,798			12,800
Stock issued form registration statement	$ 2	43,648	(43,650)
Stock issued form registration statement (in Shares)	175,800
Net loss				(95,478)	(95,478)
Balance at Mar. 31, 2023	$ 235	901,984		(1,315,598)	(413,379)
Balance (in Shares) at Mar. 31, 2023	23,506,300
Balance at Dec. 31, 2022	$ 231	845,538	43,650	(1,220,120)	(330,701)
Balance (in Shares) at Dec. 31, 2022	23,120,000
Net loss					(332,550)
Balance at Sep. 30, 2023	$ 235	901,984	10,100	(1,552,650)	(640,331)
Balance (in Shares) at Sep. 30, 2023	23,506,300
Balance at Mar. 31, 2023	$ 235	901,984		(1,315,598)	(413,379)
Balance (in Shares) at Mar. 31, 2023	23,506,300
Net loss				(131,965)	(131,965)
Balance at Jun. 30, 2023	$ 235	901,984		(1,447,563)	(545,344)
Balance (in Shares) at Jun. 30, 2023	23,506,300
Stock issued form registration statement			10,100		10,100
Net loss				(105,087)	(105,087)
Balance at Sep. 30, 2023	$ 235	901,984	10,100	(1,552,650)	(640,331)
Balance (in Shares) at Sep. 30, 2023	23,506,300
Balance at Dec. 31, 2023	$ 235	901,984	109,100	(1,623,490)	$ (612,171)
Balance (in Shares) at Dec. 31, 2023	23,506,300
Stock issued for services (in Shares)	1,550,000				1,550,000
Stock issued for services	$ 16	726,934			$ 726,950
Stock issued for debt (in Shares)	400,000
Stock issued for debt	$ 4	187,596			187,600
Stock issued form registration statement			27,500		27,500
Net loss				(949,305)	(949,305)
Balance at Mar. 31, 2024	$ 255	1,816,514	136,600	(2,572,795)	(619,426)
Balance (in Shares) at Mar. 31, 2024	25,456,300
Balance at Dec. 31, 2023	$ 235	901,984	109,100	(1,623,490)	(612,171)
Balance (in Shares) at Dec. 31, 2023	23,506,300
Stock issued form registration statement					$ 23,450
Stock issued form registration statement (in Shares)					50,000
Net loss					$ (2,882,989)
Balance at Sep. 30, 2024	$ 289	3,998,485	10,000	(4,506,479)	(497,705)
Balance (in Shares) at Sep. 30, 2024	28,779,300
Balance at Mar. 31, 2024	$ 255	1,816,514	136,600	(2,572,795)	$ (619,426)
Balance (in Shares) at Mar. 31, 2024	25,456,300
Stock issued for cash (in Shares)	150,000				150,000
Stock issued for cash	$ 2	14,998			$ 15,000
Stock issued for services (in Shares)	31,000				31,000
Stock issued for services	$ 0	14,539			$ 14,539
Stock issued for debt (in Shares)	630,000
Stock issued for debt	$ 6	295,464			295,470
Imputed interest contribution		34,100			34,100
Stock issued form registration statement	$ 1	15,999	(26,600)		(10,600)
Stock issued form registration statement (in Shares)	112,000
Net loss				(306,314)	(306,314)
Balance at Jun. 30, 2024	$ 264	2,191,614	110,000	(2,879,109)	$ (577,231)
Balance (in Shares) at Jun. 30, 2024	26,379,300
Stock issued for cash (in Shares)					1,000,000
Stock issued for cash					$ 100,000
Stock issued for services (in Shares)	100,000
Stock issued for services	$ 1	46,899			46,900
Stock issued for debt (in Shares)	1,400,000
Stock issued for debt	$ 14	820,386			820,400
Imputed interest contribution		13,800			13,800
Warrant Issuance Expense		825,796			825,796
Stock issued form registration statement	$ 10	99,990	(100,000)
Stock issued form registration statement (in Shares)	1,000,000
Net loss				(1,627,370)	(1,627,370)
Balance at Sep. 30, 2024	$ 289	$ 3,998,485	$ 10,000	$ (4,506,479)	$ (497,705)
Balance (in Shares) at Sep. 30, 2024	28,779,300

Statements of Cash Flows

Statements of Cash Flows - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Cash used in Operating activities
Net loss	$ (2,882,989)	$ (332,530)
Items not affecting cash:
Depreciation & amortization	7,222	7,263
Debt discount amortization	0	10,000
Imputed interest contribution	47,900	0
Derivative loss	825,796	0
Loss on settlement and disposal	1,063,470	0
Shares issued for services	788,389	0
Changes in non-cash working capital:
Inventory	(16,515)	5,908
Due from affiliates	1,010	0
Other current assets	(18,950)	22,493
Right of use asset	10,912	(20,897)
Accounts payable	(13,938)	15,220
Other current liabilities	0	(74,159)
Lease liability	(5,835)	6,541
Net cash flows from operating activities	(193,528)	(360,161)
Investing activities
Purchase of Assets	(5,041)	(3,650)
Net cash flows from investing activity	(5,041)	(3,650)
Financing activities
Repayments on long term debt	0	(1,000)
Advances from (repayments to) related parties, net	172,068	343,977
Subscriptions for stock to be issued	(64,050)	10,100
Proceeds from sale of stock	95,950	12,800
Net cash flows from financing activities	203,968	365,877
Increase (decrease) in cash during the year	5,399	2,066
Cash, beginning of the period	627	11,532
Cash, end of the period	6,026	13,598
Supplemental disclosures
Cash paid for income taxes	0	0
Cash paid for interest	0	0
Stock issued from subscriptions	100,000	0
Stock issued for debt	$ 240,000	$ 0

ORGANIZATION AND NATURE OF BUSI

ORGANIZATION AND NATURE OF BUSINESS	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Nature of Operations [Text Block]	NOTE 1 – ORGANIZATION AND NATURE OF BUSINESS Pioneer Green Farms LLC was established in the State of Florida on January 25, 2019, to start business operations in the agricultural segment of growing hemp products. On May 10, 2021, the Company was converted to a Florida corporation and changed its name to Pioneer Green Farms, Inc. (the “Company”).

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of presentation The interim financial statements of the Company are unaudited. These Financial Statements include all adjustments, consisting only of normal recurring adjustments, considered necessary by management to fairly state the Company’s results of operations, financial position, and cash flows. The results reported in these Financial Statements are not necessarily indicative of the results that may be expected for the entire year. The 2023 year-end balance sheet data was derived from audited financial statements but does not include all disclosures required by accounting principles generally accepted in the United States of America (GAAP). Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates. Cash and Cash Equivalents The Company considers all highly liquid investments with original maturities of three months or less to be cash equivalents. Accounts Receivable The Company records accounts receivable at the time products and services are delivered. An allowance for losses is established through a provision for losses charged to expenses. Receivables are charged against the allowance for losses when management believes collectability is unlikely. The allowance (if any) is an amount that management believes will be adequate to absorb estimated losses on existing receivables, based on evaluation of the collectability of the accounts and prior loss experience. No allowance for doubtful accounts was recorded for the periods ended September 30, 2024, and December 31, 2023. Inventories Inventories are stated at the lower of cost or market, using the FIFO method. The Company also determines a reserve for excess and obsolete inventory based on historical usage and projecting the year in which inventory will be consumed into a finished product. The valuation of inventories requires management to make significant assumptions, including the assessment of market value by inventory category considering historical usage, future usage and market demand for their products, and qualitative judgments related to discontinued, slow moving and obsolete inventories. Seeds purchased and not planted at period end are recorded as inventory at the cost of the seeds. CBD flower in the field are not valued separately. The costs to plant seeds are expenses as incurred. Only after harvesting, drying, and extracting the oil is an inventory recorded for the cost of extracting and packaging the oil. Property and equipment Property and equipment are carried at cost less accumulated depreciation. Depreciation is provided over the assets’ estimated useful lives, using the straight-line method. The cost and related accumulated depreciation of assets sold or otherwise retired are eliminated from the accounts and any gain or loss is included in the statement of income. The cost of maintenance and repairs is charged to the statement of income as incurred, whereas significant renewals and betterments are capitalized. Depreciation, Amortization, and Capitalization The Company records depreciation and amortization when appropriate using the straight-line balance method over the estimated useful life of the assets. The Company estimates that the useful life of its buildings and improvements is 15 years and of its machinery and equipment is three to seven years. Expenditures for maintenance and repairs are charged to expense as incurred. Additions, major renewals and replacements that increase the property's useful life are capitalized. Property sold or retired, together with the related accumulated depreciation is removed from the appropriate accounts and the resultant gain or loss is included in net income. Impairment of Long-lived Assets Long-lived assets such as property, equipment and identifiable intangibles are reviewed for impairment at least annually or whenever facts and circumstances indicate that the carrying value may not be recoverable. When required, impairment losses on assets to be held and used are recognized based on the fair value of the asset. The fair value is determined based on estimates of future cash flows, market value of similar assets, if available, or independent appraisals, if required. If the carrying amount of the long-lived asset is not recoverable, an impairment loss is recognized for the difference between the carrying amount and fair value of the asset. The Company did not recognize an impairment loss during the Nine months ended September 30, 2024. Fair Value of Financial Instruments Accounting Standards Codification (“ASC”) 820 Fair Value Measurements and Disclosures These tiers include: Level 1: defined as observable inputs such as quoted prices in active markets; Level 2: defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and Level 3: defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions. The carrying value of the Company’s cash, other current assets, accounts payable, accrued expenses and loan from shareholders approximates its fair value due to their short-term maturity. Income Taxes The Company accounts for its income taxes in accordance with ASC 740 Income Taxes Revenue Recognition The Company recognizes revenue in accordance with Accounting Standards Update (ASU) 2014-09, Revenue from contracts with customers The Company only applies the five-step model to contracts when it is probable that the entity will collect the consideration it is entitled in exchange for the goods or services it transfers to the customer. The Company recognizes as revenues the amount of the transaction price that is allocated to the respective performance obligation when the performance obligation is satisfied or as it is satisfied. Generally, the Company’s performance obligations are transferred to customers at a point in time, typically upon delivery. A small portion of the Company’s revenue comes from on-line purchases of retail inventory, acquired from vendors for resale. These sales are recorded when the order has been packaged and mailed and the online payment has been collected by the Company. The larger portion of current revenues are from wholesale products delivered to customers or vendors at an agreed upon price. This revenue is recognized when the products are delivered and the consideration is received. Cost of Goods Sold Cost of goods sold includes direct costs of selling items, direct labor cost, processing, and packaging costs. Leases The Company determines if an arrangement is a lease at inception. Operating leases are included in operating lease right of use (“ROU”) assets, and operating lease liabilities in our balance sheets. Finance leases are included in property and equipment, other current liabilities, and other long-term liabilities in the balance sheets. ROU assets represent the right to use an underlying asset for the lease term and lease liabilities represent the obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. As most of the leases do not provide an implicit rate, the Company generally uses the incremental borrowing rate based on the estimated rate of interest for collateralized borrowing over a similar term of the lease. Lease expense for lease payments is recognized on a straight-line basis over the lease term. Recent Accounting Pronouncements There have been no other recent accounting pronouncements or changes in accounting pronouncements during the period ended September 30, 2024, that are of significance or potential significance to the Company. Subsequent Events In accordance with SFAS 165 (ASC 855), Subsequent Events

GOING CONCERN

GOING CONCERN	9 Months Ended
	Sep. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Substantial Doubt about Going Concern [Text Block]	NOTE 3 – GOING CONCERN The accompanying financial statements have been prepared in conformity with GAAP, which contemplate continuation of the Company as a going concern. However, the Company has minimal revenue and accumulated losses of $4,506,479 as of September 30, 2024. The Company has not completed its efforts to establish a stabilized source of revenue sufficient to cover operating costs over an extended period of time. Therefore, there is substantial doubt about the Company’s ability to continue as a going concern. Management anticipates that the Company will be dependent, in the near future, on additional investment capital to fund operating expenses. The Company intends to position itself so that it will be able to raise additional funds through the capital markets. In light of management’s efforts, there are no assurances that the Company will be successful in this or any of its endeavors or become financially viable and continue as a going concern.

INVENTORY

INVENTORY	9 Months Ended
	Sep. 30, 2024
Inventory Disclosure [Abstract]
Inventory Disclosure [Text Block]	NOTE 4 – INVENTORY The following is a summary of inventories held: September 30, 2024 December 31, 2023 CDB oil $ 3,025 $ 15,000 Seed Inventory - - Retail health products 28,490 - $ 31,515 $ 15,000

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	9 Months Ended
	Sep. 30, 2024
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment Disclosure [Text Block]	NOTE 5 – PROPERTY AND EQUIPMENT The following is a summary of property and equipment and accumulated depreciation: September 30, 2024 December 31, 2023 Greenhouses and outbuildings $ 47,706 $ 47,706 Leasehold improvements 4,465 - Land - Myakka farm 319,977 319,401 Machinery and equipment 36,382 36,382 408,530 403,489 Accumulated depreciation 30,056 22,834 $ 378,474 $ 380,655 Depreciation expenses for the three and nine months ended September 30, 2024, and 2023, were $2,449, and $2,412, and $7,222 and $7,263, respectively.

LAND PURCHASE NOTES PAYABLE

LAND PURCHASE NOTES PAYABLE	9 Months Ended
	Sep. 30, 2024
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	NOTE 6 – LAND PURCHASE NOTES PAYABLE During December 2021 and January 2022, the Company collected $360,000 from 12 shareholders to purchase a second farm in Florida. The purchase closed in January 2022 and each investor received a promissory note for $30,000 and 100,000 shares of stock. The notes were payable within one year and the Company recorded $120,000 of prepaid interest on the issuance of the stock, which has been fully recognized as of September 30, 2024. Repayments of $0 and $1,000 occurred during the nine months ended September 30, 2024, and 2023, respectively. All outstanding notes have been negotiated to be due on demand.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	NOTE 7 – COMMITMENTS AND CONTINGENCIES The Company elected to adopt the policy not to apply the recognition provisions to short term leases, therefore, lease payments under short term leases will be recognized on a straight-line basis over the lease term. As of July 1, 2020, the Company holds a 25-year lease to a 5-acre orange grove and out-buildings. The minimum rent for the property is $1,000 per month. The land lease increases by 3% each year on July 1. The land lease has been capitalized, on July 1, 2020, as a right of use asset with an equal right of use liability using a discount rate of 6%. The initial present value of the right-of-use asset and liability was calculated to be $211,460. The Company determined this lease to be an operating lease since the land never transfers to the lessee. The asset value will be reduced on a straight-line basis over the 25-year term. The liability will be increased or reduced by payments by the Company which are below or more than the imputed interest on the outstanding lease liability. On August 1, 2023, the Company acquired the remaining portion of an operating lease for office space in Palmetto from a related party. This lease has 10 months left on the original term of 36 months. The Company recorded a carry-over right-to-use asset $9,137 and a carry-over lease liability of $10,156 based on the original terms using a discount rate of 6%. The Company determined this lease to be an operating lease since the office space never transfers to the lessee. The asset value will be reduced on a straight-line basis over the remaining 10-month term. The liability will be increased or reduced by payments by the Company which are below or more than the imputed interest on the outstanding lease liability. This lease expired in May 2024. The company made additional monthly payment to close out the lease. The Company has a cost sharing agreement with a related party to subsidize rent in the Bradenton area on a month-to-month basis. Total rent payments under this arrangement were $18,924 and $12,600 for the nine months ended September 30, 2024, and 2023, respectively. On July 1, 2024, the Company entered into a six-month lease agreement for indoor growing space in Palmetto Florida. Consideration given was the promise of 100,000 shares of common stock at the market price $0.469. At September 30, 2024, half the shares, 50,000 at $0.469 or $23,450, are listed as prepaid rent. Half the shares were expensed at $0.469 per share or $23,450 as of July 1, 2024. The following table provides disclosure on the leases as of September 30, 2024: Description Right of use Asset Lease Liability Future Minimum Payments Imputed Interest Current portion Lease Liability Lease for Farm $ 175,512 $ 209,325 $ 383,932 $ 174,607 $ 1,363 Lease for Office - - - New grow space - - - - - Totals $ 175,512 $ 209,325 $ 383,932 $ 174,607 $ 1,363 Three Months Ended Nine Months ended Annual September 30, 2023 September 30, 2023 September 30, 2023 September 30, 2023 Straight-line Recorded Lease Expense Cash Paid on Lease Liability Recorded Lease Expense Cash Paid on Lease Liability Lease expense Lease for Farm $ 4,375 $ 3,000 $ 13,125 $ 9,000 $ 17,500 Lease for Office 1,469 - 8,602 5,215 4,989 Cost Sharing Month to Month 8,524 - 18,925 - - New grow space 23,450 - 23,450 - 93,800 Totals $ 37,818 $ 3,000 $ 64,102 $ 14,215 $ 116,289 Future minimum lease payments Farm lease Totals 2024 3,377 3,377 2025 13,709 13,709 2026 14,120 14,120 2027 15,773 15,773 2028 14,980 14,980 There after 321,973 321,973 Total future minimum lease payments $ 383,932 $ 383,932 Less imputed interest (174,607 ) 209,325 Less current portion (1,363 ) Total operating lease liability $ 207,962

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2024
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	NOTE 8 – RELATED PARTY TRANSACTIONS At September 30, 2024 and December 31, 2023 the Company owed $566,360 and $600,292 to related parties, including companies controlled by the CEO.. These amounts are non-interest bearing and due upon demand. The Company is imputing interest at 11% per annum during 2024.

SHAREHOLDERS' AND MEMBERS' EQUI

SHAREHOLDERS' AND MEMBERS' EQUITY/DEFICIT	9 Months Ended
	Sep. 30, 2024
Stockholders' Equity Note [Abstract]
Equity [Text Block]	NOTE 9 – SHAREHOLDERS ’ AND MEMBERS ’ EQUITY/DEFICIT The Company is authorized to issue one hundred million (100,000,000) shares of common stock at $0.00001 per share. As of September 30, 2024, there were 28,779,300 shares issued and outstanding. During the 1 st During the 2 nd During the 3rd quarter of 2024, the Company issued 1,400,000 shares of common stock for $140,000 in shareholder loans and a loss on settlement of $680,400 and 1,000,000 shares of common stock for $100,000 of a subscription payable. As of September 30, 2024, the Company has agreed to issue an additional 100,000 shares of common stock for $25,000 in prepaid rent and 100,000 shares for $10,000 in stock subscriptions.

INCOME TAXES

INCOME TAXES	9 Months Ended
	Sep. 30, 2024
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	NOTE 10 – INCOME TAXES The Company elected to be taxed as a corporation and adopted the provisions of uncertain tax positions as addressed in ASC 740-10-65-1. As a result of the implementation of ASC 740-10-65-1, the Company recognized no increase in the liability for unrecognized tax benefits. The Company has no tax position on September 30, 2024 or December 31, 2023 for which the ultimate deductibility is highly certain but for which there is uncertainty about the timing of such deductibility. The Company does not recognize interest accrued related to unrecognized tax benefits in interest expenses and penalties in operating expenses. No such interest or penalties were recognized during the period presented. The Company had no accruals for interest and penalties on September 30, 2024, or December 31, 2023. The Company’s utilization of any net operating loss carry forward may be unlikely as a result of its intended activities. The components of the Company’s deferred tax asset and reconciliation of income taxes computed at the new federal and state statutory rate of 25.3% to the income tax amount recorded as of September 30, 2024, and December 31, 2023, are as follows: September 30, 2024 December 31, 2023 Accumulated loss $ 4,506,479 $ 1,623,490 Book tax differences – stock-based comp (2,840,855 ) (113,500 ) Net operating loss and carryforwards $ 1,665,624 $ 1,509,990 Effective tax rate 25.3 % 25.3 % Deferred tax asset, rounded 421,000 382,000 Less: Valuation allowance, rounded (421,000 ) (382,000 ) Net deferred asset $ - $ -

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2024
Subsequent Events [Abstract]
Subsequent Events [Text Block]	NOTE 11 – SUBSEQUENT EVENTS In October the Company issued 32,000 shares of common stock at par to a shareholder to correct a previous shortage. In October, the Company agreed to convert $40,000 of shareholder debt to 160,000 common shares at $0.25 per share.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	3 Months Ended						9 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023
Pay vs Performance Disclosure
Net Income (Loss)	$ (1,627,370)	$ (306,314)	$ (949,305)	$ (105,087)	$ (131,965)	$ (95,478)	$ (2,882,989)	$ (332,550)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Sep. 30, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of presentation The interim financial statements of the Company are unaudited. These Financial Statements include all adjustments, consisting only of normal recurring adjustments, considered necessary by management to fairly state the Company’s results of operations, financial position, and cash flows. The results reported in these Financial Statements are not necessarily indicative of the results that may be expected for the entire year. The 2023 year-end balance sheet data was derived from audited financial statements but does not include all disclosures required by accounting principles generally accepted in the United States of America (GAAP).
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents The Company considers all highly liquid investments with original maturities of three months or less to be cash equivalents.
Accounts Receivable [Policy Text Block]	Accounts Receivable The Company records accounts receivable at the time products and services are delivered. An allowance for losses is established through a provision for losses charged to expenses. Receivables are charged against the allowance for losses when management believes collectability is unlikely. The allowance (if any) is an amount that management believes will be adequate to absorb estimated losses on existing receivables, based on evaluation of the collectability of the accounts and prior loss experience. No allowance for doubtful accounts was recorded for the periods ended September 30, 2024, and December 31, 2023.
Inventory, Policy [Policy Text Block]	Inventories Inventories are stated at the lower of cost or market, using the FIFO method. The Company also determines a reserve for excess and obsolete inventory based on historical usage and projecting the year in which inventory will be consumed into a finished product. The valuation of inventories requires management to make significant assumptions, including the assessment of market value by inventory category considering historical usage, future usage and market demand for their products, and qualitative judgments related to discontinued, slow moving and obsolete inventories. Seeds purchased and not planted at period end are recorded as inventory at the cost of the seeds. CBD flower in the field are not valued separately. The costs to plant seeds are expenses as incurred. Only after harvesting, drying, and extracting the oil is an inventory recorded for the cost of extracting and packaging the oil.
Property, Plant and Equipment, Policy [Policy Text Block]	Property and equipment Property and equipment are carried at cost less accumulated depreciation. Depreciation is provided over the assets’ estimated useful lives, using the straight-line method. The cost and related accumulated depreciation of assets sold or otherwise retired are eliminated from the accounts and any gain or loss is included in the statement of income. The cost of maintenance and repairs is charged to the statement of income as incurred, whereas significant renewals and betterments are capitalized.
Depreciation, Amortization and Capitalization of Internal Costs [Policy Text Block]	Depreciation, Amortization, and Capitalization The Company records depreciation and amortization when appropriate using the straight-line balance method over the estimated useful life of the assets. The Company estimates that the useful life of its buildings and improvements is 15 years and of its machinery and equipment is three to seven years. Expenditures for maintenance and repairs are charged to expense as incurred. Additions, major renewals and replacements that increase the property's useful life are capitalized. Property sold or retired, together with the related accumulated depreciation is removed from the appropriate accounts and the resultant gain or loss is included in net income.
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Impairment of Long-lived Assets Long-lived assets such as property, equipment and identifiable intangibles are reviewed for impairment at least annually or whenever facts and circumstances indicate that the carrying value may not be recoverable. When required, impairment losses on assets to be held and used are recognized based on the fair value of the asset. The fair value is determined based on estimates of future cash flows, market value of similar assets, if available, or independent appraisals, if required. If the carrying amount of the long-lived asset is not recoverable, an impairment loss is recognized for the difference between the carrying amount and fair value of the asset. The Company did not recognize an impairment loss during the Nine months ended September 30, 2024.
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value of Financial Instruments Accounting Standards Codification (“ASC”) 820 Fair Value Measurements and Disclosures These tiers include: Level 1: defined as observable inputs such as quoted prices in active markets; Level 2: defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and Level 3: defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions. The carrying value of the Company’s cash, other current assets, accounts payable, accrued expenses and loan from shareholders approximates its fair value due to their short-term maturity.
Income Tax, Policy [Policy Text Block]	Income Taxes The Company accounts for its income taxes in accordance with ASC 740 Income Taxes
Revenue [Policy Text Block]	Revenue Recognition The Company recognizes revenue in accordance with Accounting Standards Update (ASU) 2014-09, Revenue from contracts with customers The Company only applies the five-step model to contracts when it is probable that the entity will collect the consideration it is entitled in exchange for the goods or services it transfers to the customer. The Company recognizes as revenues the amount of the transaction price that is allocated to the respective performance obligation when the performance obligation is satisfied or as it is satisfied. Generally, the Company’s performance obligations are transferred to customers at a point in time, typically upon delivery. A small portion of the Company’s revenue comes from on-line purchases of retail inventory, acquired from vendors for resale. These sales are recorded when the order has been packaged and mailed and the online payment has been collected by the Company. The larger portion of current revenues are from wholesale products delivered to customers or vendors at an agreed upon price. This revenue is recognized when the products are delivered and the consideration is received.
Cost of Goods and Service [Policy Text Block]	Cost of Goods Sold Cost of goods sold includes direct costs of selling items, direct labor cost, processing, and packaging costs.
Lessee, Leases [Policy Text Block]	Leases The Company determines if an arrangement is a lease at inception. Operating leases are included in operating lease right of use (“ROU”) assets, and operating lease liabilities in our balance sheets. Finance leases are included in property and equipment, other current liabilities, and other long-term liabilities in the balance sheets. ROU assets represent the right to use an underlying asset for the lease term and lease liabilities represent the obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. As most of the leases do not provide an implicit rate, the Company generally uses the incremental borrowing rate based on the estimated rate of interest for collateralized borrowing over a similar term of the lease. Lease expense for lease payments is recognized on a straight-line basis over the lease term.
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Pronouncements There have been no other recent accounting pronouncements or changes in accounting pronouncements during the period ended September 30, 2024, that are of significance or potential significance to the Company.
Subsequent Events, Policy [Policy Text Block]	Subsequent Events In accordance with SFAS 165 (ASC 855), Subsequent Events

INVENTORY (Tables)

INVENTORY (Tables)	9 Months Ended
	Sep. 30, 2024
Inventory Disclosure [Abstract]
Schedule of Inventory, Current [Table Text Block]	The following is a summary of inventories held: September 30, 2024 December 31, 2023 CDB oil $ 3,025 $ 15,000 Seed Inventory - - Retail health products 28,490 - $ 31,515 $ 15,000

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	9 Months Ended
	Sep. 30, 2024
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment [Table Text Block]	The following is a summary of property and equipment and accumulated depreciation: September 30, 2024 December 31, 2023 Greenhouses and outbuildings $ 47,706 $ 47,706 Leasehold improvements 4,465 - Land - Myakka farm 319,977 319,401 Machinery and equipment 36,382 36,382 408,530 403,489 Accumulated depreciation 30,056 22,834 $ 378,474 $ 380,655

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	9 Months Ended
	Sep. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
Lease, Cost [Table Text Block]	The following table provides disclosure on the leases as of September 30, 2024: Description Right of use Asset Lease Liability Future Minimum Payments Imputed Interest Current portion Lease Liability Lease for Farm $ 175,512 $ 209,325 $ 383,932 $ 174,607 $ 1,363 Lease for Office - - - New grow space - - - - - Totals $ 175,512 $ 209,325 $ 383,932 $ 174,607 $ 1,363 Three Months Ended Nine Months ended Annual September 30, 2023 September 30, 2023 September 30, 2023 September 30, 2023 Straight-line Recorded Lease Expense Cash Paid on Lease Liability Recorded Lease Expense Cash Paid on Lease Liability Lease expense Lease for Farm $ 4,375 $ 3,000 $ 13,125 $ 9,000 $ 17,500 Lease for Office 1,469 - 8,602 5,215 4,989 Cost Sharing Month to Month 8,524 - 18,925 - - New grow space 23,450 - 23,450 - 93,800 Totals $ 37,818 $ 3,000 $ 64,102 $ 14,215 $ 116,289
Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block]	Future minimum lease payments Farm lease Totals 2024 3,377 3,377 2025 13,709 13,709 2026 14,120 14,120 2027 15,773 15,773 2028 14,980 14,980 There after 321,973 321,973 Total future minimum lease payments $ 383,932 $ 383,932 Less imputed interest (174,607 ) 209,325 Less current portion (1,363 ) Total operating lease liability $ 207,962

INCOME TAXES (Tables)

INCOME TAXES (Tables)	9 Months Ended
	Sep. 30, 2024
Income Tax Disclosure [Abstract]
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	The components of the Company’s deferred tax asset and reconciliation of income taxes computed at the new federal and state statutory rate of 25.3% to the income tax amount recorded as of September 30, 2024, and December 31, 2023, are as follows: September 30, 2024 December 31, 2023 Accumulated loss $ 4,506,479 $ 1,623,490 Book tax differences – stock-based comp (2,840,855 ) (113,500 ) Net operating loss and carryforwards $ 1,665,624 $ 1,509,990 Effective tax rate 25.3 % 25.3 % Deferred tax asset, rounded 421,000 382,000 Less: Valuation allowance, rounded (421,000 ) (382,000 ) Net deferred asset $ - $ -

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Accounts Receivable, Allowance for Credit Loss (in Dollars)	$ 0	$ 0
Building and Building Improvements [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Property, Plant and Equipment, Useful Life	15 years
Minimum [Member] | Machinery and Equipment [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Maximum [Member] | Machinery and Equipment [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Property, Plant and Equipment, Useful Life	7 years

GOING CONCERN (Details)

GOING CONCERN (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Retained Earnings (Accumulated Deficit)	$ (4,506,479)	$ (1,623,490)

INVENTORY (Details) - Schedule

INVENTORY (Details) - Schedule of Inventory, Current - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Schedule Of Inventory Current Abstract
Finished goods for sale	$ 3,025	$ 15,000
Seed Inventory	0	0
Raw materials - seeds for planting	28,490	0
Inventory, Net	$ 31,515	$ 15,000

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Property, Plant and Equipment [Abstract]
Depreciation	$ 2,449	$ 2,412	$ 7,222	$ 7,263

PROPERTY AND EQUIPMENT (Detai_2

PROPERTY AND EQUIPMENT (Details) - ​Property, Plant and Equipment - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 408,530	$ 403,489
Accumulated depreciation	30,056	22,834
Property, Plant and Equipment, Net	378,474	380,655
Building [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	47,706	47,706
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	4,465	0
Land [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	319,977	319,401
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 36,382	$ 36,382

LAND PURCHASE NOTES PAYABLE (De

LAND PURCHASE NOTES PAYABLE (Details)	1 Months Ended	2 Months Ended	3 Months Ended		9 Months Ended
	Oct. 31, 2024 shares	Jan. 31, 2022 USD ($) shares	Sep. 30, 2024 shares	Jun. 30, 2024 shares	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)
LAND PURCHASE NOTES PAYABLE (Details) [Line Items]
Proceeds from Notes Payable		$ 360,000
Notes Payable, Number of Investors Involved in Land Purchase		12
Debt Instrument, Face Amount		$ 30,000
Stock Issued During Period, Shares, New Issues (in Shares) | shares	32,000	100,000	1,000,000	150,000
Debt Instrument, Term		1 year
Repayments of Notes Payable					$ 0	$ 1,000
Interest Expense [Member]
LAND PURCHASE NOTES PAYABLE (Details) [Line Items]
Prepaid Interest		$ 120,000

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details)			3 Months Ended				9 Months Ended
	Jul. 01, 2024 $ / shares shares	Jul. 01, 2020 USD ($) a	Sep. 30, 2024 USD ($) $ / shares	Jun. 30, 2024 USD ($)	Mar. 31, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($) $ / shares shares	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($)	Aug. 01, 2023 USD ($)
COMMITMENTS AND CONTINGENCIES (Details) [Line Items]
Lessee, Operating Lease, Term of Contract		25 years								36 months
Area of Land (in Acres) | a		5
Operating Lease, Expense			$ 37,818				$ 64,102
Annual Increase In Land Lease And Management Contract, Percentage		3%
Lessee, Operating Lease, Discount Rate		6%								6%
Operating Lease, Right-of-Use Asset		$ 211,460	175,512				175,512		$ 186,424
Lessee, Operating Lease, Remaining Lease Term										10 months
Operating Lease, Liability			$ 209,325				$ 209,325
Stock Issued During Period, Shares, Other (in Shares) | shares							50,000
Shares Issued, Price Per Share (in Dollars per share) | $ / shares	$ 0.469		$ 0.469				$ 0.469
Stock Issued During Period, Value, Other				$ (10,600)	$ 27,500	$ 10,100	$ 23,450
Office Building [Member]
COMMITMENTS AND CONTINGENCIES (Details) [Line Items]
Operating Lease, Expense			$ 1,469				8,602
Operating Lease, Right-of-Use Asset			0				0			$ 9,137
Operating Lease, Liability			$ 0				0			$ 10,156
Minimum [Member]
COMMITMENTS AND CONTINGENCIES (Details) [Line Items]
Operating Lease, Expense		$ 1,000
Rent [Member]
COMMITMENTS AND CONTINGENCIES (Details) [Line Items]
Stock Issued During Period, Shares, Other (in Shares) | shares	100,000
Bradenton [Member]
COMMITMENTS AND CONTINGENCIES (Details) [Line Items]
Operating Lease, Expense							18,924	$ 12,600
Palmetto Florida [Member]
COMMITMENTS AND CONTINGENCIES (Details) [Line Items]
Operating Lease, Expense							$ 23,450

COMMITMENTS AND CONTINGENCIES_3

COMMITMENTS AND CONTINGENCIES (Details) - Lease, Cost - USD ($)	3 Months Ended	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2024	Dec. 31, 2023	Aug. 01, 2023	Jul. 01, 2020
COMMITMENTS AND CONTINGENCIES (Details) - Lease, Cost [Line Items]
Right of use Asset	$ 175,512	$ 175,512	$ 186,424		$ 211,460
Lease Liability	209,325	209,325
Future Minimum Payments	383,932	383,932
Imputed Interest	174,607	174,607
Current portion Lease Liability	1,363	1,363	$ 6,143
Recorded Lease Expense	37,818	64,102
Cash Paid on Lease Liability	3,000	14,215
Annual Straight-line Lease expense		116,289
Lease for Farm [Member]
COMMITMENTS AND CONTINGENCIES (Details) - Lease, Cost [Line Items]
Right of use Asset	175,512	175,512
Lease Liability	209,325	209,325
Future Minimum Payments	383,932	383,932
Imputed Interest	174,607	174,607
Current portion Lease Liability	1,363	1,363
Recorded Lease Expense	4,375	13,125
Cash Paid on Lease Liability	3,000	9,000
Annual Straight-line Lease expense		17,500
Office Building [Member]
COMMITMENTS AND CONTINGENCIES (Details) - Lease, Cost [Line Items]
Right of use Asset	0	0		$ 9,137
Lease Liability	0	0		$ 10,156
Future Minimum Payments	0	0
Recorded Lease Expense	1,469	8,602
Cash Paid on Lease Liability	0	5,215
Annual Straight-line Lease expense		4,989
New Grow Space [Member]
COMMITMENTS AND CONTINGENCIES (Details) - Lease, Cost [Line Items]
Right of use Asset	0	0
Lease Liability	0	0
Future Minimum Payments	0	0
Imputed Interest	0	0
Current portion Lease Liability	0	0
Recorded Lease Expense	23,450	23,450
Cash Paid on Lease Liability	0	0
Annual Straight-line Lease expense		93,800
Cost Sharing Month to Month [Member]
COMMITMENTS AND CONTINGENCIES (Details) - Lease, Cost [Line Items]
Recorded Lease Expense	8,524	18,925
Cash Paid on Lease Liability	$ 0	0
Annual Straight-line Lease expense		$ 0

COMMITMENTS AND CONTINGENCIES_4

COMMITMENTS AND CONTINGENCIES (Details) - ​Lessee, Operating Lease, Liability, to be Paid, Maturity - USD ($)	Sep. 30, 2024	Dec. 31, 2023
COMMITMENTS AND CONTINGENCIES (Details) - ​Lessee, Operating Lease, Liability, to be Paid, Maturity [Line Items]
2024	$ 3,377
2025	13,709
2026	14,120
2027	15,773
2028	14,980
There after	321,973
Total future minimum lease payments	383,932
Less imputed interest	(174,607)
Total future minimum lease payments	209,325
Less current portion	(1,363)	$ (6,143)
Total operating lease liability	207,962	$ 209,017
Lease for Farm [Member]
COMMITMENTS AND CONTINGENCIES (Details) - ​Lessee, Operating Lease, Liability, to be Paid, Maturity [Line Items]
2024	3,377
2025	13,709
2026	14,120
2027	15,773
2028	14,980
There after	321,973
Total future minimum lease payments	383,932
Less imputed interest	(174,607)
Total future minimum lease payments	209,325
Less current portion	$ (1,363)

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($)	9 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
RELATED PARTY TRANSACTIONS (Details) [Line Items]
Related Party Transaction, Rate	11%
Related Party [Member]
RELATED PARTY TRANSACTIONS (Details) [Line Items]
Other Liabilities	$ 566,360	$ 600,292

SHAREHOLDERS' AND MEMBERS' EQ_2

SHAREHOLDERS' AND MEMBERS' EQUITY/DEFICIT (Details) - USD ($)	1 Months Ended	2 Months Ended	3 Months Ended
	Oct. 31, 2024	Jan. 31, 2022	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
SHAREHOLDERS' AND MEMBERS' EQUITY/DEFICIT (Details) [Line Items]
Common Stock, Shares Authorized			100,000,000				100,000,000
Common Stock, Par or Stated Value Per Share			$ 0.00001				$ 0.00001
Common Stock, Shares, Outstanding			28,779,300				23,506,300
Common Stock, Shares, Issued			28,779,300				23,506,300
Stock Issued During Period, Shares, Issued for Services				31,000	1,550,000
Stock Issued During Period, Value, Issued for Services			$ 46,900	$ 14,539	$ 726,950
Stock Issued During Period, Shares, New Issues	32,000	100,000	1,000,000	150,000
Stock Issued During Period, Value, New Issues			$ 100,000	$ 15,000		$ 12,800
Gain (Loss) on Extinguishment of Debt			$ 680,400	$ 235,470	147,600
Debt Conversion, Converted Instrument, Shares Issued	160,000		1,400,000	630,000
Debt Conversion, Original Debt, Amount			$ 140,000	$ 60,000
Common Stock, Shares Subscribed but Unissued			100,000
Common Stock, Value, Subscriptions			$ 10,000				$ 109,100
Accounts Payable [Member]
SHAREHOLDERS' AND MEMBERS' EQUITY/DEFICIT (Details) [Line Items]
Stock Issued During Period, Value, New Issues					$ 40,000
Vendors [Member]
SHAREHOLDERS' AND MEMBERS' EQUITY/DEFICIT (Details) [Line Items]
Stock Issued During Period, Shares, New Issues					400,000
Common Stock, To Be Issued [Member]
SHAREHOLDERS' AND MEMBERS' EQUITY/DEFICIT (Details) [Line Items]
Stock Issued During Period, Shares, New Issues			100,000
Stock Issued During Period, Value, New Issues			$ 25,000

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Unrecognized Tax Benefits	$ 0	$ 0
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense	0
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued	$ 0	$ 0
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	25.30%	25.30%

INCOME TAXES (Details) - Schedu

INCOME TAXES (Details) - Schedule of Deferred Tax Assets and Liabilities - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Schedule Of Deferred Tax Assets And Liabilities Abstract
Accumulated loss	$ 4,506,479	$ 1,623,490
Book tax differences – stock-based comp	(2,840,855)	(113,500)
Net operating loss and carryforwards	$ 1,665,624	$ 1,509,990
Effective tax rate	25.30%	25.30%
Deferred tax asset, rounded	$ 421,000	$ 382,000
Less: Valuation allowance, rounded	(421,000)	(382,000)
Net deferred asset	$ 0	$ 0

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - USD ($)	1 Months Ended	2 Months Ended	3 Months Ended
	Oct. 31, 2024	Jan. 31, 2022	Sep. 30, 2024	Jun. 30, 2024
SUBSEQUENT EVENTS (Details) [Line Items]
Stock Issued During Period, Shares, New Issues	32,000	100,000	1,000,000	150,000
Debt Conversion, Original Debt, Amount (in Dollars)			$ 140,000	$ 60,000
Debt Conversion, Converted Instrument, Shares Issued	160,000		1,400,000	630,000
Two Shareholder [Member]
SUBSEQUENT EVENTS (Details) [Line Items]
Debt Conversion, Original Debt, Amount (in Dollars)	$ 40,000
Debt Instrument, Convertible, Conversion Price (in Dollars per share)	$ 0.25