Pioneer Green Farms (PGFF) 10-Q16 Nov 232023 Q3 Quarterly reportFinancial data

Company Profile

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2023	Nov. 10, 2023
Document and Entity Information
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2023
Document Transition Report	false
Entity File Number	333-262600
Entity Registrant Name	Pioneer Green Farms, Inc.
Entity Incorporation, State or Country Code	FL
Entity Tax Identification Number	83-3417168
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
City Area Code	727
Local Phone Number	304-8003
Title of 12(b) Security	Common stock, $0.00001 par value per share
Trading Symbol	PGFF
Security Exchange Name	NONE
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
Entity Ex Transition Period	true
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		23,506,300
Entity Central Index Key	0001902700
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q3
Amendment Flag	false

Balance Sheets

Balance Sheets - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Current assets
Cash and cash equivalents	$ 13,598	$ 11,532
Inventory	15,000	20,908
Total current assets	28,598	32,440
Property and equipment, net	386,155	389,768
Lease right of use, net	191,279	190,314
Total assets	606,032	612,522
Current liabilities
Accounts payable	63,724	48,504
Other current liabilities		75,397
Related party loans	667,752	321,214
Land purchase notes payable, net of $10,000 discount as of December 31, 2022	296,500	287,500
Short-term portion of lease liability	9,062	579
Total current liabilities	1,037,038	733,194
Lease liability, less short-term portion	209,325	210,029
Total liabilities	1,246,363	943,223
Commitments and Contingencies (Note 7)
Shareholders' Equity
Common stock, 100,000,000 shares authorized, $0.00001 par value, 23,506,300 and 23,120,000 issued and outstanding at September 30, 2023 and December 31, 2022, respectively	235	231
Additional paid in capital	901,984	845,538
Subscriptions for stock to be issued	10,100	43,650
Accumulated deficit	(1,552,650)	(1,220,120)
Total shareholders' deficit	(640,331)	(330,701)
Total liabilities and shareholders' deficit	$ 606,032	$ 612,522

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical)	Sep. 30, 2023 USD ($) $ / shares shares
Balance Sheets
Land purchase notes payable amount \| $	$ 10,000
Common stock, shares authorized	100,000,000
Common stock, par value \| $ / shares	$ 0.00001
Common stock, shares issued	23,506,300
Common stock, shares outstanding	23,506,300

Statements of Operations

Statements of Operations - USD ($)	3 Months Ended		9 Months Ended
Statements of Operations - USD ($)	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Statements of Operations
Revenues			$ 9,295
Cost of sales			5,450
Gross profit			3,845
General and administrative expenses
Labor and management	$ 22,300	$ 45,760	109,314	$ 120,553
General and administration	79,692	56,961	207,523	232,132
Depreciation and amortization	2,465	3,213	7,263	7,946
Total expenses	104,457	105,934	324,100	360,631
Operating loss	(104,457)	(105,934)	(320,255)	(360,631)
Interest expense	(641)	(29,909)	(12,295)	(79,912)
Other income, net	10	4,184	20	4,184
Loss before income taxes	(105,088)	(131,659)	(332,530)	(436,359)
Net loss	$ (105,088)	$ (131,659)	$ (332,530)	$ (436,359)
Weighted average shares, basic	23,506,300	23,120,000	23,428,474	22,313,071
Weighted average shares, diluted	23,506,300	23,120,000	23,428,474	22,313,071
Loss per share - basic	$ 0	$ (0.01)	$ (0.01)	$ (0.02)
Loss per share - diluted	$ 0	$ (0.01)	$ (0.01)	$ (0.02)

Statement of Changes in Shareho

Statement of Changes in Shareholders' Equity (Deficit) - USD ($)	Common Stock	Additional Paid in Capital	Stock to be Issued	Accumulated Deficit	Total
Beginning balance at Dec. 31, 2021	$ 210	$ 631,290		$ (595,650)	$ 35,850
Beginning balance, shares at Dec. 31, 2021	20,967,000
Increase (Decrease) Changes in Shareholders' Equity (Deficit)
Stock issued for cash	$ 8	84,261			84,269
Stock issued for cash, shares	840,000
Stock issued for debt	$ 12	119,988			120,000
Stock issued for debt, shares	1,200,000
Net income (loss)				(172,865)	(172,865)
Ending balance at Mar. 31, 2022	$ 230	835,539		(768,515)	67,254
Ending balance, shares at Mar. 31, 2022	23,007,000
Beginning balance at Dec. 31, 2021	$ 210	631,290		(595,650)	35,850
Beginning balance, shares at Dec. 31, 2021	20,967,000
Increase (Decrease) Changes in Shareholders' Equity (Deficit)
Net income (loss)					(436,359)
Ending balance at Sep. 30, 2022	$ 231	845,538	$ 30,150	(1,032,219)	(156,300)
Ending balance, shares at Sep. 30, 2022	23,120,000
Beginning balance at Mar. 31, 2022	$ 230	835,539		(768,515)	67,254
Beginning balance, shares at Mar. 31, 2022	23,007,000
Increase (Decrease) Changes in Shareholders' Equity (Deficit)
Stock issued for cash		(3,500)		(210)	(3,710)
Stock issued for cash, shares	(35,000)
Stock issued for services		3,500			3,500
Stock issued for services, shares	35,000
Net income (loss)				(131,835)	(131,835)
Ending balance at Jun. 30, 2022	$ 230	835,539		(900,560)	(64,791)
Ending balance, shares at Jun. 30, 2022	23,007,000
Increase (Decrease) Changes in Shareholders' Equity (Deficit)
Stock issued for cash, shares	13,000
Stock issued for services	$ 1	9,999			10,000
Stock issued for services, shares	100,000
Cash collected on registration statement			30,150		30,150
Net income (loss)				(131,659)	(131,659)
Ending balance at Sep. 30, 2022	$ 231	845,538	30,150	(1,032,219)	(156,300)
Ending balance, shares at Sep. 30, 2022	23,120,000
Beginning balance at Dec. 31, 2022	$ 231	845,538	43,650	(1,220,120)	$ (330,701)
Beginning balance, shares at Dec. 31, 2022	23,120,000				23,120,000
Increase (Decrease) Changes in Shareholders' Equity (Deficit)
Stock issued for cash	$ 2	12,798			$ 12,800
Stock issued form registration statement	$ 2	43,648	(43,650)
Stock issued form registration statement (shares)	175,800
Stock issued for cash, shares	210,500
Net income (loss)				(95,478)	(95,478)
Ending balance at Mar. 31, 2023	$ 235	901,984		(1,315,598)	(413,379)
Ending balance, shares at Mar. 31, 2023	23,506,300
Beginning balance at Dec. 31, 2022	$ 231	845,538	43,650	(1,220,120)	$ (330,701)
Beginning balance, shares at Dec. 31, 2022	23,120,000				23,120,000
Increase (Decrease) Changes in Shareholders' Equity (Deficit)
Net income (loss)					$ (332,530)
Ending balance at Sep. 30, 2023	$ 235	901,984	10,100	(1,552,650)	$ (640,331)
Ending balance, shares at Sep. 30, 2023	23,506,300				23,506,300
Beginning balance at Mar. 31, 2023	$ 235	901,984		(1,315,598)	$ (413,379)
Beginning balance, shares at Mar. 31, 2023	23,506,300
Increase (Decrease) Changes in Shareholders' Equity (Deficit)
Net income (loss)				(131,964)	(131,964)
Ending balance at Jun. 30, 2023	$ 235	901,984		(1,447,562)	(545,343)
Ending balance, shares at Jun. 30, 2023	23,506,300
Increase (Decrease) Changes in Shareholders' Equity (Deficit)
Cash collected on registration statement			10,100		10,100
Net income (loss)				(105,088)	(105,088)
Ending balance at Sep. 30, 2023	$ 235	$ 901,984	$ 10,100	$ (1,552,650)	$ (640,331)
Ending balance, shares at Sep. 30, 2023	23,506,300				23,506,300

Statements of Cash Flow

Statements of Cash Flow - USD ($)	9 Months Ended
Statements of Cash Flow - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Cash used in Operating activities
Net loss	$ (332,530)	$ (436,359)
Items not affecting cash:
Depreciation	7,263	7,946
Debt discount amortization	10,000	79,912
Shares issued for services		10,000
Changes in non-cash working capital:
Inventory	5,908	(350)
Other current assets	22,493	41,000
Right of use asset	(20,897)	6,344
Accounts payable	15,220	24,272
Other current liabilities	(74,159)	67,261
Lease liability	6,541	(87)
Net cash flows use in operating activities	(360,161)	(200,061)
Investing activities
Purchase of Assets	(3,650)	(359,175)
Net cash flows used in investing activities	(3,650)	(359,175)
Financing activities
Proceeds from land purchase notes payable		330,000
Proceeds from land purchase notes payable	(1,000)	(15,000)
Advances from (repayments to) related parties, net	343,977	82,305
Stock subscriptions to be issued	10,100	30,150
Proceeds from sale of stock	12,800	100,159
Net cash flows provided by financing activities	365,877	527,614
Increase (decrease) in cash during the year	2,066	(31,622)
Cash and cash equivalents, beginning of the period	11,532	69,089
Cash and cash equivalents, end of the period	$ 13,598	37,467
Non-cash investing and financing activities
Stock issued for debt		$ 1,200,000

ORGANIZATION AND NATURE OF BUSI

ORGANIZATION AND NATURE OF BUSINESS	9 Months Ended
ORGANIZATION AND NATURE OF BUSINESS	Sep. 30, 2023
ORGANIZATION AND NATURE OF BUSINESS
ORGANIZATION AND NATURE OF BUSINESS	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
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Sep. 30, 2023
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	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 2022 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, 2023, and December 31, 2022. Inventories Inventories are stated at the lower of cost or market. 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. Crops 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 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, 2023. An impairment of $14,609 was recorded in the 4 th 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. Once a contract is determined to be within the scope of Topic 606 at contract inception, the Company reviews the contract to determine which performance obligations the Company must deliver and which of these performance obligations are distinct. The Company recognizes as revenues the amount of the transaction price that is allocated to the respective performance obligation when the performance obligation is satisfied or as it is satisfied. Generally, the Company’s performance obligations are transferred to customers at a point in time, typically upon delivery. 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, 2023, 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
GOING CONCERN	Sep. 30, 2023
GOING CONCERN
GOING CONCERN	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 $1,552,650 as of September 30, 2023. 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
INVENTORY	Sep. 30, 2023
INVENTORY
INVENTORY	NOTE 4 – INVENTORY The following is a summary of inventories held: September 30, December 31, 2023 2022 CDB oil $ 15,000 $ 15,000 Seeds for planting — 5,908 $ 15,000 $ 20,908

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	9 Months Ended
PROPERTY AND EQUIPMENT	Sep. 30, 2023
PROPERTY AND EQUIPMENT
PROPERTY AND EQUIPMENT	NOTE 5 - PROPERTY AND EQUIPMENT The following is a summary of property and equipment and accumulated depreciation: September 30, December 31, 2023 2022 Greenhouses and outbuildings $ 50,706 $ 47,056 Land - Myakka farm 319,401 319,401 Machinery and equipment 36,382 36,382 406,489 402,839 Accumulated depreciation 20,344 13,071 $ 386,155 $ 389,768 Depreciation expenses for the three months ended September 30, 2023, and 2022, were $2,465, $3,213, respectively, and for the nine months ended September 30, 2023, were $7,263 and $7,946, respectively.

LAND PURCHASE NOTES PAYABLE

LAND PURCHASE NOTES PAYABLE	9 Months Ended
LAND PURCHASE NOTES PAYABLE	Sep. 30, 2023
LAND PURCHASE NOTES PAYABLE
LAND PURCHASE NOTES PAYABLE	NOTE 6 – LAND PURCHASE NOTES PAYABLE During December 2021 and January 2022, the Company collected $360,000 from 12 investors 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 are 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, 2023. Repayments of $1,000 and $72,500 occurred during the nine months ended September 30, 2023, and the year ended December 31, 2022, respectively. All outstanding notes are due on demand.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
COMMITMENTS AND CONTINGENCIES	Sep. 30, 2023
COMMITMENTS AND CONTINGENCIES
COMMITMENTS AND CONTINGENCIES	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 Company also has a management contract with the landowners, to provide labor and services, at $6,500 per month plus 10% of the gross sales, with conditions. Both the land lease and the management contract increase by 3% each year on July 1. These costs are reported as “Labor and management” on the Statement of Operations. 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 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 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 $4,000 and $12,600 for the nine months ended September 30, 2023, and 2022, respectively. The following table provides disclosure on the leases as of September 30, 2023: Right of Future Minimum Imputed Current portion Description use Asset Lease Liability Payments Interest Lease Liability Lease for Farm $ 183,970 $ 210,225 $ 380,635 $ 170,409 $ 901 Lease for Office 7,309 8,162 8,344 183 8,161 Totals $ 191,279 $ 218,387 $ 388,979 $ 170,592 $ 9,062 Three Months Ended Nine Months Ended September 30, 2023 September 30, 2023 September 30, 2023 September 30, 2023 Annual Recorded Cash Paid on Recorded Cash Paid on Stright-line Lease Expense Lease Liability Lease Expense Lease Liability Lease expense Lease for Farm $ 2,739 $ 3,000 $ 12,760 $ 9,000 $ 17,500 Lease for Office 2,085 3,129 7,507 6,951 11,974 Cost Sharing Month to Month 4,000 — 12,600 — — Totals $ 8,824 $ 6,129 $ 32,867 $ 15,951 $ 29,474 Farm lease Office Lease Totals Future minimum lease payments 2023 $ 3,278 3,129 $ 6,407 2024 13,309 5,215 18,524 2025 13,709 13,709 2026 14,120 14,120 2027 15,773 15,773 There after 320,446 320,446 Total future minimum lease payments $ 380,635 8,344 388,979 Less imputed interest (170,592) 218,387 Less current portion (9,062) Total operating lease liability $ 209,325

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
RELATED PARTY TRANSACTIONS	Sep. 30, 2023
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE 8 – RELATED PARTY TRANSACTIONS At September 30, 2023 and December 31, 2022 the Company owed $667,752 and $321,214 to related parties, including companies controlled by the CEO. These amounts are non-interest bearing and due upon demand.

INCOME TAXES

INCOME TAXES	9 Months Ended
INCOME TAXES	Sep. 30, 2023
INCOME TAXES
INCOME TAXES	NOTE 9 – 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, 2023 or December 31, 2022 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, 2023, or December 31, 2022. 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, 2023, and December 31, 2022, are as follows: September 30, 2023 December 31, 2022 Accumulated loss $ 1,552,650 $ 1,220,120 Book tax differences – stock-based comp (113,500) (113,500) Net operating loss and carryforwards $ 1,439,149 $ 1,106,619 Effective tax rate 25.3 % 25.3 % Deferred tax asset, rounded 364,100 280,000 Less: Valuation allowance, rounded (364,100) (280,000) Net deferred asset $ — $ —

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
SUBSEQUENT EVENTS	Sep. 30, 2023
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 10 – SUBSEQUENT EVENTS On November 1, 2023, the Company acquired 100% of the membership interest of Florida Partners Health and Wellness LLC (FL Partners), of Palmetto Florida, from a former related party for $40,000 in stock. FL Partners has CBD product inventory, a retail outlet, and a website selling CBD products. The new acquisition will report on its activity as a subsidiary of Pioneer Green Farms, Inc, providing a retail sales platform for Pioneer Green products and its own CBD and other health and wellness products. The pro forma statements, including the activity of Pioneer Green Farms Inc and Florida Partners Health and Wellness LLC, as if the acquisition occurred on January 1, 2022, are as follows: Pro Forma Consolidated Balance Sheets As of September 30, 2023, and December 31, 2022 Unaudited September 30, December 31, 2023 2022 Assets Current assets Cash and cash equivalents $ 13,906 $ 12,768 Inventory 90,662 95,881 Other current assets 16,731 — 121,299 108,649 Property and equipment, net 389,370 391,687 Lease right of use, net 175,512 190,314 Other assets 964 — Total assets $ 687,145 $ 690,650 Liabilities and Shareholders' Equity Current liabilities Accounts payable $ 66,475 $ 53,458 Accruals and other current liabilities 668 — Related party loans 705,443 425,712 Land purchase notes payable, net 296,500 287,500 Short-term portion of leases liability 9,062 580 1,078,148 767,250 Lease liability 209,325 210,029 1,287,473 977,279 Shareholders' Equity Common stock, 100,000,000 shares authorized, $0.00001 par value, 23,506,300 and 23,120,000 issued and outstanding at March 31, 2023 and December 31, 2022, respectively 239 235 Additional paid in capital 947,972 901,062 Subscriptions for stock to be issued 10,100 43,650 Accumulated deficit (1,558,639) (1,231,576) (600,328) (286,629) Total liabilities and shareholders' equity $ 687,145 $ 690,650 Pro Forma Consolidated Statements of Operations Unaudited Nine Months Nine Months Ended Ended September 30, September 30, 2023 2022 Revenues $ 14,331 $ 5,890 Cost of sales 6,850 3,811 Gross profit 7,482 2,079 General and administrative expenses Labor and management 109,314 120,553 General and administration 216,953 242,167 Depreciation and amortization 7,681 8,364 333,948 371,084 Operating loss (326,466) (369,005) Interest expense 12,295 83,002 Other (income) expense (238) 183,919 Loss before income taxes (338,523) (635,926) Less Income tax expense — — Net loss $ (338,523) $ (635,926)

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Sep. 30, 2023
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of presentation	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 2022 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	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	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	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, 2023, and December 31, 2022.
Inventories	Inventories Inventories are stated at the lower of cost or market. 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. Crops 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 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	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
Impairment of Long-lived Assets	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, 2023. An impairment of $14,609 was recorded in the 4 th
Fair Value of Financial Instruments	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	Income Taxes The Company accounts for its income taxes in accordance with ASC 740 Income Taxes
Revenue Recognition	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. Once a contract is determined to be within the scope of Topic 606 at contract inception, the Company reviews the contract to determine which performance obligations the Company must deliver and which of these performance obligations are distinct. The Company recognizes as revenues the amount of the transaction price that is allocated to the respective performance obligation when the performance obligation is satisfied or as it is satisfied. Generally, the Company’s performance obligations are transferred to customers at a point in time, typically upon delivery.
Cost of Goods Sold	Cost of Goods Sold Cost of goods sold includes direct costs of selling items, direct labor cost, processing, and packaging costs.
Leases	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	Recent Accounting Pronouncements There have been no other recent accounting pronouncements or changes in accounting pronouncements during the period ended September 30, 2023, that are of significance or potential significance to the Company.
Subsequent Events	Subsequent Events In accordance with SFAS 165 (ASC 855), Subsequent Events

INVENTORY (Tables)

INVENTORY (Tables)	9 Months Ended
INVENTORY (Tables)	Sep. 30, 2023
INVENTORY
Summary of inventories held	September 30, December 31, 2023 2022 CDB oil $ 15,000 $ 15,000 Seeds for planting — 5,908 $ 15,000 $ 20,908

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	9 Months Ended
PROPERTY AND EQUIPMENT (Tables)	Sep. 30, 2023
PROPERTY AND EQUIPMENT
Summary of property and equipment and accumulated depreciation	September 30, December 31, 2023 2022 Greenhouses and outbuildings $ 50,706 $ 47,056 Land - Myakka farm 319,401 319,401 Machinery and equipment 36,382 36,382 406,489 402,839 Accumulated depreciation 20,344 13,071 $ 386,155 $ 389,768

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	9 Months Ended
COMMITMENTS AND CONTINGENCIES (Tables)	Sep. 30, 2023
COMMITMENTS AND CONTINGENCIES
Schedule of disclosure on the leases	The following table provides disclosure on the leases as of September 30, 2023: Right of Future Minimum Imputed Current portion Description use Asset Lease Liability Payments Interest Lease Liability Lease for Farm $ 183,970 $ 210,225 $ 380,635 $ 170,409 $ 901 Lease for Office 7,309 8,162 8,344 183 8,161 Totals $ 191,279 $ 218,387 $ 388,979 $ 170,592 $ 9,062 Three Months Ended Nine Months Ended September 30, 2023 September 30, 2023 September 30, 2023 September 30, 2023 Annual Recorded Cash Paid on Recorded Cash Paid on Stright-line Lease Expense Lease Liability Lease Expense Lease Liability Lease expense Lease for Farm $ 2,739 $ 3,000 $ 12,760 $ 9,000 $ 17,500 Lease for Office 2,085 3,129 7,507 6,951 11,974 Cost Sharing Month to Month 4,000 — 12,600 — — Totals $ 8,824 $ 6,129 $ 32,867 $ 15,951 $ 29,474
Summary of future minimum lease payments	Farm lease Office Lease Totals Future minimum lease payments 2023 $ 3,278 3,129 $ 6,407 2024 13,309 5,215 18,524 2025 13,709 13,709 2026 14,120 14,120 2027 15,773 15,773 There after 320,446 320,446 Total future minimum lease payments $ 380,635 8,344 388,979 Less imputed interest (170,592) 218,387 Less current portion (9,062) Total operating lease liability $ 209,325

INCOME TAXES (Tables)

INCOME TAXES (Tables)	9 Months Ended
INCOME TAXES (Tables)	Sep. 30, 2023
INCOME TAXES
Summary of components of Company's deferred tax asset and reconciliation of income taxes computed at new federal and state statutory rate to income tax amount recorded	September 30, 2023 December 31, 2022 Accumulated loss $ 1,552,650 $ 1,220,120 Book tax differences – stock-based comp (113,500) (113,500) Net operating loss and carryforwards $ 1,439,149 $ 1,106,619 Effective tax rate 25.3 % 25.3 % Deferred tax asset, rounded 364,100 280,000 Less: Valuation allowance, rounded (364,100) (280,000) Net deferred asset $ — $ —

SUBSEQUENT EVENTS (Tables)

SUBSEQUENT EVENTS (Tables)	9 Months Ended
SUBSEQUENT EVENTS (Tables)	Sep. 30, 2023
SUBSEQUENT EVENTS
Schedule of Pro Forma Consolidated Balance Sheets	September 30, December 31, 2023 2022 Assets Current assets Cash and cash equivalents $ 13,906 $ 12,768 Inventory 90,662 95,881 Other current assets 16,731 — 121,299 108,649 Property and equipment, net 389,370 391,687 Lease right of use, net 175,512 190,314 Other assets 964 — Total assets $ 687,145 $ 690,650 Liabilities and Shareholders' Equity Current liabilities Accounts payable $ 66,475 $ 53,458 Accruals and other current liabilities 668 — Related party loans 705,443 425,712 Land purchase notes payable, net 296,500 287,500 Short-term portion of leases liability 9,062 580 1,078,148 767,250 Lease liability 209,325 210,029 1,287,473 977,279 Shareholders' Equity Common stock, 100,000,000 shares authorized, $0.00001 par value, 23,506,300 and 23,120,000 issued and outstanding at March 31, 2023 and December 31, 2022, respectively 239 235 Additional paid in capital 947,972 901,062 Subscriptions for stock to be issued 10,100 43,650 Accumulated deficit (1,558,639) (1,231,576) (600,328) (286,629) Total liabilities and shareholders' equity $ 687,145 $ 690,650
Schedule of Pro Forma Consolidated Statements of Operations	Nine Months Nine Months Ended Ended September 30, September 30, 2023 2022 Revenues $ 14,331 $ 5,890 Cost of sales 6,850 3,811 Gross profit 7,482 2,079 General and administrative expenses Labor and management 109,314 120,553 General and administration 216,953 242,167 Depreciation and amortization 7,681 8,364 333,948 371,084 Operating loss (326,466) (369,005) Interest expense 12,295 83,002 Other (income) expense (238) 183,919 Loss before income taxes (338,523) (635,926) Less Income tax expense — — Net loss $ (338,523) $ (635,926)

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	3 Months Ended	9 Months Ended
	Dec. 31, 2022	Sep. 30, 2023
Accounts Receivable
Allowance for doubtful accounts	$ 0	$ 0
Impairment of Long-lived Assets
Impairment of long lived assets	$ 14,609	$ 0
Building and Improvements
Depreciation, Amortization, and Capitalization
Useful life (in years)		15 years
Machinery and equipment \| Minimum
Depreciation, Amortization, and Capitalization
Useful life (in years)		3 years
Machinery and equipment \| Maximum
Depreciation, Amortization, and Capitalization
Useful life (in years)		7 years

GOING CONCERN (Details)

GOING CONCERN (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
GOING CONCERN
Accumulated loss	$ 1,552,650	$ 1,220,120

INVENTORY (Details)

INVENTORY (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Inventories held
CDB oil	$ 15,000	$ 15,000
Seeds for planting		5,908
Inventories held	$ 15,000	$ 20,908

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	3 Months Ended		9 Months Ended
PROPERTY AND EQUIPMENT (Details) - USD ($)	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
PROPERTY AND EQUIPMENT
Gross	$ 406,489		$ 406,489		$ 402,839
Accumulated depreciation	20,344		20,344		13,071
Net	386,155		386,155		389,768
Depreciation expense	2,465	$ 3,213	7,263	$ 7,946
Greenhouses and outbuildings
PROPERTY AND EQUIPMENT
Gross	50,706		50,706		47,056
Land - Myakka farm
PROPERTY AND EQUIPMENT
Gross	319,401		319,401		319,401
Machinery and equipment
PROPERTY AND EQUIPMENT
Gross	$ 36,382		$ 36,382		$ 36,382

LAND PURCHASE NOTES PAYABLE (De

LAND PURCHASE NOTES PAYABLE (Details)	1 Months Ended	2 Months Ended	9 Months Ended	12 Months Ended
LAND PURCHASE NOTES PAYABLE (Details)	Jan. 31, 2022 USD ($) shares	Jan. 31, 2022 USD ($) item shares	Sep. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)
LAND PURCHASE NOTES PAYABLE
Amount collected from 12 investors		$ 360,000
Number of investors \| item		12
Amount collected from each investor	$ 30,000
Number of shares received by each investor \| shares	100,000	100,000
Notes payment period, maximum			1 year
Prepaid interest			$ 120,000
Repayments			$ 1,000	$ 72,500

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details)		9 Months Ended
COMMITMENTS AND CONTINGENCIES (Details)	Jul. 01, 2020 USD ($) a	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)	Aug. 01, 2023 USD ($)	Dec. 31, 2022 USD ($)
COMMITMENTS AND CONTINGENCIES
Term of operating lease (in years)	25 years
Area of orange grove and out-buildings leased (in acres) \| a	5
Minimum rent for property per month	$ 1,000
Labor and service cost per month	$ 6,500
Percentage of gross sales payable	10%
Annual increase in land lease and management contract (in percent)	3%
Discount rate (in percent)	6%
Initial present value of lease liability	$ 211,460	$ 209,325			$ 210,029
Total rent payments		4,000	$ 12,600
Lease right of use, net	$ 211,460	191,279			$ 190,314
Lease liability		218,387
Lease for Office
COMMITMENTS AND CONTINGENCIES
Discount rate (in percent)				6%
Remaining lease term				10 months
Original term of lease				36 months
Lease right of use, net		7,309		$ 9,137
Lease liability		$ 8,162		$ 10,156

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Disclosure on the leases (Details) - USD ($)	Sep. 30, 2023	Aug. 01, 2023	Dec. 31, 2022	Jul. 01, 2020
COMMITMENTS AND CONTINGENCIES
Right of use Asset	$ 191,279		$ 190,314	$ 211,460
Lease Liability	218,387
Future Minimum Payments	388,979
Less imputed interest	170,592
Less current portion	9,062		$ 579
Lease for Farm
COMMITMENTS AND CONTINGENCIES
Right of use Asset	183,970
Lease Liability	210,225
Future Minimum Payments	380,635
Less imputed interest	170,409
Less current portion	901
Lease for Office
COMMITMENTS AND CONTINGENCIES
Right of use Asset	7,309	$ 9,137
Lease Liability	8,162	$ 10,156
Future Minimum Payments	8,344
Less imputed interest	183
Less current portion	$ 8,161

COMMITMENTS AND CONTINGENCIES_3

COMMITMENTS AND CONTINGENCIES - Lease expense (Details) - USD ($)	3 Months Ended	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2023
COMMITMENTS AND CONTINGENCIES
Recorded Lease Expense	$ 8,824	$ 32,867
Cash Paid on Lease Liability	6,129	15,951
Annual Straight-line Lease expense		29,474
Cost Sharing Month to Month, Recorded Lease Expense	4,000	12,600
Lease for Farm
COMMITMENTS AND CONTINGENCIES
Recorded Lease Expense	2,739	12,760
Cash Paid on Lease Liability	3,000	9,000
Annual Straight-line Lease expense		17,500
Lease for Office
COMMITMENTS AND CONTINGENCIES
Recorded Lease Expense	2,085	7,507
Cash Paid on Lease Liability	$ 3,129	6,951
Annual Straight-line Lease expense		$ 11,974

COMMITMENTS AND CONTINGENCIES_4

COMMITMENTS AND CONTINGENCIES - Future minimum lease payments (Details) - USD ($)	Sep. 30, 2023	Aug. 01, 2023	Dec. 31, 2022	Jul. 01, 2020
Future lease minimum payments
2023	$ 6,407
2024	18,524
2025	13,709
2026	14,120
2027	15,773
Thereafter	320,446
Total future minimum lease payments	388,979
Less imputed interest	(170,592)
Lease liability, total	218,387
Less current portion	(9,062)		$ (579)
Lease liability, less short-term portion	209,325		$ 210,029	$ 211,460
Lease for Farm
Future lease minimum payments
2023	3,278
2024	13,309
2025	13,709
2026	14,120
2027	15,773
Thereafter	320,446
Total future minimum lease payments	380,635
Less imputed interest	(170,409)
Lease liability, total	210,225
Less current portion	(901)
Lease for Office
Future lease minimum payments
2023	3,129
2024	5,215
Total future minimum lease payments	8,344
Less imputed interest	(183)
Lease liability, total	8,162	$ 10,156
Less current portion	$ (8,161)

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
RELATED PARTY TRANSACTIONS
Amount owed to related parties	$ 667,752	$ 321,214
Related Party
RELATED PARTY TRANSACTIONS
Amount owed to related parties	$ 667,752	$ 321,214

INCOME TAXES - Unrecognized tax

INCOME TAXES - Unrecognized tax benefits (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
INCOME TAXES
Increase in liability for unrecognized tax benefits	$ 0
Tax position	0	$ 0
Interest or penalties recognized on tax position	0	0
Accruals for interest or penalties on tax position	$ 0	$ 0

INCOME TAXES - Components of Co

INCOME TAXES - Components of Company's deferred tax asset and reconciliation of income taxes computed at new federal and state statutory rate (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
INCOME TAXES
Accumulated loss	$ 1,552,650	$ 1,220,120
Book tax differences - stock-based comp	(113,500)	(113,500)
Net operating loss and carryforwards	$ 1,439,149	$ 1,106,619
Effective tax rate	25.30%	25.30%
Deferred tax asset, rounded	$ 364,100	$ 280,000
Less: Valuation allowance, rounded	$ (364,100)	$ (280,000)

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - Subsequent Event - FL Partners	Nov. 01, 2023 USD ($)
SUBSEQUENT EVENTS
Percentage of membership interest acquired	100%
Consideration in stock	$ 40,000

SUBSEQUENT EVENTS - Pro Forma C

SUBSEQUENT EVENTS - Pro Forma Consolidated Balance Sheets (Details) - USD ($)	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Jul. 01, 2020
Current assets
Cash and cash equivalents	$ 13,598			$ 11,532
Inventory	15,000			20,908
Total current assets	28,598			32,440
Property and equipment, net	386,155			389,768
Lease right of use, net	191,279			190,314					$ 211,460
Total assets	606,032			612,522
Current liabilities
Accounts payable	63,724			48,504
Related party loans	667,752			321,214
Land purchase notes payable, net	296,500			287,500
Short-term portion of lease liability	9,062			579
Total current liabilities	1,037,038			733,194
Lease liability, less short-term portion	209,325			210,029					$ 211,460
Total liabilities	1,246,363			943,223
Shareholders' Equity
Common stock, 100,000,000 shares authorized, $0.00001 par value, 23,506,300 and 23,120,000 issued and outstanding at March 31, 2023 and December 31, 2022, respectively	235			231
Additional paid in capital	901,984			845,538
Subscriptions for stock to be issued	10,100			43,650
Accumulated deficit	(1,552,650)			(1,220,120)
Total shareholders' equity	(640,331)	$ (545,343)	$ (413,379)	(330,701)	$ (156,300)	$ (64,791)	$ 67,254	$ 35,850
Total liabilities and shareholders' equity	606,032			612,522
Pro Forma
Current assets
Cash and cash equivalents	13,906			12,768
Inventory	90,662			95,881
Other current assets	16,731
Total current assets	121,299			108,649
Property and equipment, net	389,370			391,687
Lease right of use, net	175,512			190,314
Other assets	964
Total assets	687,145			690,650
Current liabilities
Accounts payable	66,475			53,458
Accruals and other current liabilities	668
Related party loans	705,443			425,712
Land purchase notes payable, net	296,500			287,500
Short-term portion of lease liability	9,062			580
Total current liabilities	1,078,148			767,250
Lease liability, less short-term portion	209,325			210,029
Total liabilities	1,287,473			977,279
Shareholders' Equity
Common stock, 100,000,000 shares authorized, $0.00001 par value, 23,506,300 and 23,120,000 issued and outstanding at March 31, 2023 and December 31, 2022, respectively	239			235
Additional paid in capital	947,972			901,062
Subscriptions for stock to be issued	10,100			43,650
Accumulated deficit	(1,558,639)			(1,231,576)
Total shareholders' equity	(600,328)			(286,629)
Total liabilities and shareholders' equity	$ 687,145			$ 690,650

SUBSEQUENT EVENTS - Pro Forma_2

SUBSEQUENT EVENTS - Pro Forma Consolidated Balance Sheets - Parenthetical (Details) - $ / shares	Sep. 30, 2023	Dec. 31, 2022
SUBSEQUENT EVENTS
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	23,506,300	23,120,000
Common stock, shares outstanding	23,506,300	23,120,000
Pro Forma
SUBSEQUENT EVENTS
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	23,506,300	23,120,000
Common stock, shares outstanding	23,506,300	23,120,000

SUBSEQUENT EVENTS -Pro Forma Co

SUBSEQUENT EVENTS -Pro Forma Consolidated Statements of Operations (Details) - USD ($)	3 Months Ended						9 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2023	Sep. 30, 2022
SUBSEQUENT EVENTS
Revenues							$ 9,295
Cost of sales							5,450
Gross profit							3,845
General and administrative expenses
Labor and management	$ 22,300			$ 45,760			109,314	$ 120,553
General and administration	79,692			56,961			207,523	232,132
Depreciation and amortization	2,465			3,213			7,263	7,946
Total expenses	104,457			105,934			324,100	360,631
Operating loss	(104,457)			(105,934)			(320,255)	(360,631)
Interest expense	(641)			(29,909)			(12,295)	(79,912)
Other (income) expense	10			4,184			20	4,184
Loss before income taxes	(105,088)			(131,659)			(332,530)	(436,359)
Net loss	$ (105,088)	$ (131,964)	$ (95,478)	$ (131,659)	$ (131,835)	$ (172,865)	(332,530)	(436,359)
Pro Forma
SUBSEQUENT EVENTS
Revenues							14,331	5,890
Cost of sales							6,850	3,811
Gross profit							7,482	2,079
General and administrative expenses
Labor and management							109,314	120,553
General and administration							216,953	242,167
Depreciation and amortization							7,681	8,364
Total expenses							333,948	371,084
Operating loss							(326,466)	(369,005)
Interest expense							12,295	83,002
Other (income) expense							(238)	183,919
Loss before income taxes							(338,523)	(635,926)
Net loss							$ (338,523)	$ (635,926)