Groove Botanicals (GRVE) 10-Q 11 Jan 24 2023 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Sep. 30, 2023	Jan. 10, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2023
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--03-31
Entity File Number	000-23476
Entity Registrant Name	GROOVE BOTANICALS, INC.
Entity Central Index Key	0000918573
Entity Tax Identification Number	84-1168832
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	310 Fourth Avenue South
Entity Address, Address Line Two	Suite 7000
Entity Address, City or Town	Minneapolis
Entity Address, State or Province	MN
Entity Address, Postal Zip Code	55415
City Area Code	(612)
Local Phone Number	315-5068
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		58,643,062

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Sep. 30, 2023	Mar. 31, 2023
Current Assets:
Cash and Cash Equivalents	$ 2,846	$ 4,566
Accounts Receivable	25	25
Prepaid Expenses	352	390
Total Current Assets	3,223	4,982
TOTAL ASSETS	3,223	4,982
Current Liabilities:
Accounts Payable and Accrued Liabilities	44,940	44,489
Interest Payable	19,678	14,678
Related Party Payable	368,442	301,100
Convertible Notes Payable	100,000	100,000
Dividends Payable - Related Party	109,235
Total Current Liabilities	642,295	460,267
Total Liabilities	642,295	460,267
Stockholders' Deficit
Common Stock, $0.001 par value, 200,000,000 shares authorized; 58,643,062 and 57,643,062 shares issued and outstanding as of September 30, 2023 and March 31, 2023, respectively	58,643	57,643
Additional paid-in capital	33,932,511	33,903,511
Accumulated deficit	(34,630,434)	(34,416,648)
Total stockholder's deficit	(639,072)	(455,285)
TOTAL LIABILITIES AND STOCKHOLDER'S DEFICIT	3,223	4,982
Series A Preferred Stock [Member]
Stockholders' Deficit
Preferred stock, value	10	10
Series B Preferred Stock [Member]
Stockholders' Deficit
Preferred stock, value	$ 198	$ 198

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Sep. 30, 2023	Mar. 31, 2023	Apr. 10, 2013	Sep. 28, 2012
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	200,000,000	200,000,000	200,000,000	200,000,000
Common stock, shares issued	58,643,062	57,643,062
Common stock, shares outstanding	58,643,062	57,643,062
Series A Preferred Stock [Member]
Preferred stock, par value	$ 0.10	$ 0.10
Preferred stock, shares authorized	100	100
Preferred stock, shares issued	100	100
Preferred stock, shares outstanding	100	100
Series B Preferred Stock [Member]
Preferred stock, par value	$ 0.10	$ 0.10
Preferred stock, shares authorized	2,000	2,000
Preferred stock, shares issued	1,983	1,983
Preferred stock, shares outstanding	1,983	1,983

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Expenses:
Selling, General and Administrative Expenses	$ 19,434	$ 21,305	$ 36,193	$ 39,973
Rent	4,644	4,581	9,288	8,508
Legal and Professional Expenses	828	19,611	24,070	38,169
Consulting Expense			30,000
Total Operating Expenses	24,906	45,497	99,551	86,650
Operating Loss	(24,906)	(45,497)	(99,551)	(86,650)
Other Income (Expense)
Amortization of Debt Discount		(21,109)		(61,890)
Change in Derivative Liability		(31,773)		52,756
Gain on Settlement of Debt				25,000
Interest Expense	(2,500)	(3,735)	(5,000)	(7,806)
Miscellaneous other income		513		734
Total Other Income (Expense)	(2,500)	(56,104)	(5,000)	8,794
Loss	(27,406)	(101,601)	(104,551)	(77,856)
Dividend on Preferred Stock
Loss attributed to common stockholders		$ (101,601)		$ (77,856)
Basic Earnings (Loss) per Common Share	$ 0	$ 0	$ 0	$ 0
Diluted Earnings (Loss) per Common Share	$ 0	$ 0	$ 0	$ 0
Weighted Average Number of Shares Outstanding, Basic	58,643,062	52,193,062	58,561,095	52,061,914
Weighted Average Number of Shares Outstanding, Diluted	58,643,062	52,193,062	58,561,095	52,061,914

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($)	Preferred Stock Series A Stock [Member]	Preferred Stock Series B Stock [Member]	Common Stock [Member]	Common Stock To Be Issued [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Mar. 31, 2022	$ 10	$ 198	$ 49,193	$ 3,000	$ 33,798,656	$ (34,305,992)	$ (454,935)
Beginning balance, shares at Mar. 31, 2022	100	1,983	49,193,062	3,000,000
Issuance of Stock for Cash Received in Prior Period			$ 3,000	$ (3,000)
Issuance of Stock for Cash Received in Prior Period, shares			3,000,000	(3,000,000)
Net Loss						23,745	23,745
Ending balance, value at Jun. 30, 2022	$ 10	$ 198	$ 52,193		33,798,656	(34,282,247)	(431,190)
Ending balance, shares at Jun. 30, 2022	100	1,983	52,193,062
Net Loss						(101,601)	(101,601)
Ending balance, value at Sep. 30, 2022	$ 10	$ 198	$ 52,193		33,798,656	(34,383,848)	(532,791)
Ending balance, shares at Sep. 30, 2022	100	1,983	52,193,062
Beginning balance, value at Mar. 31, 2023	$ 10	$ 198	$ 57,643		33,903,511	(34,416,648)	(455,285)
Beginning balance, shares at Mar. 31, 2023	100	1,983	57,643,062
Issuance of Stock for Consulting			$ 1,000		29,000		30,000
Issuance of Stock for Consulting, shares			1,000,000
Accrual of Preferred Dividends to Related Party						(54,618)	(54,618)
Net Loss						(77,145)	(77,145)
Ending balance, value at Jun. 30, 2023	$ 10	$ 198	$ 58,643		33,932,511	(34,548,410)	(557,048)
Ending balance, shares at Jun. 30, 2023	100	1,983	58,643,062
Accrual of Preferred Dividends to Related Party						(54,618)	(54,618)
Net Loss						(27,406)	(27,406)
Ending balance, value at Sep. 30, 2023	$ 10	$ 198	$ 58,643		$ 33,932,511	$ (34,630,434)	$ (639,072)
Ending balance, shares at Sep. 30, 2023	100	1,983	58,643,062

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Cash Flow From Operating Activities
Net Income (Loss)	$ (104,551)	$ (77,856)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of Debt Discount		61,890
Change in Derivative Liability		(52,756)
Gain on Settlement of Debt		(25,000)
Stock-Based Compensation for Consulting	30,000
Accrued Interest	5,000	7,806
Accrued Payroll	24,000	24,000
Accounts Payable and Accrued Liabilities - Related Party		80
Changes in working capital
Decrease in Accounts Receivable		210
Decrease in Prepaid Expenses	38
Increase (Decrease) in Accounts Payable and Accrued Liabilities	451	(483)
Net Cash Used in Operating Activities	(45,062)	(62,109)
Cash Flow From Investing Activities
Net Cash Provided by (Used in) Investing Activities
Cash Flow From Financing Activities
Funds Received from Related Party	45,393	151,000
Funds Distributed to Related Party	(2,051)	(4,000)
Repayment of Outstanding Convertible Debt		(59,650)
Repayment of Outstanding Contingent Liability		(70,350)
Net Cash Provided by (Used in) Financing Activities	43,342	17,000
Net Change in Cash	(1,720)	(45,109)
Cash at Beginning of Period	4,566	48,534
Cash at End of Period	2,846	3,425
Net cash paid for:
Interest
Income Taxes

ORGANIZATION AND OPERATIONS

ORGANIZATION AND OPERATIONS	6 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
ORGANIZATION AND OPERATIONS	NOTE 1 - ORGANIZATION AND OPERATIONS Current Operations Groove Botanicals (“GRVE” or the “Company” or the “Corporation”), a Nevada corporation, is a publicly quoted independent oil and gas producer. Corporate History Groove Botanicals, Inc. (the "Company"), (formerly known as Avalon Oil & Gas, Inc.), was originally incorporated in Colorado in April 1991 under the name Snow Runner (USA), Inc. The Company was the general partner of Snow Runner (USA) Ltd.; a Colorado limited partnership to sell proprietary snow skates under the name "Sled Dogs" which was dissolved in August 1992. In late 1993, the Company relocated its operations to Minnesota and in January 1994 changed our name to Snow Runner, Inc. In November 1994 we changed our name to the Sled Dogs Company In May 1999, we changed our state of domicile to Nevada and our name to XDOGS.COM, Inc. On July 31, 1998, the Corporation split their shares One (1) for Fifty-Four (54). On August 24, 2000, the Corporation split their shares One (1) for Five (5) and changed our name from XDOGS.COM to XDOGS, Inc. We changed our symbol from XDGS to XDGI. On June 22, 2005, the Corporation changed our name from XDOGS, Inc. to Avalon Oil and Gas, Inc. We changed our symbol from XDGI to AOGS. On July 22, 2005, the Board of Directors and a majority of the Company's shareholders approved an amendment to our Articles of Incorporation to change the Company's name to Avalon Oil & Gas, Inc., and to increase the authorized number of shares of our common stock from 200,000,000 shares to 1,000,000,000 0.001 On May 15, 2007, the Corporation split their shares One (1) for Twenty (20). We changed our symbol from AOGS to AOGN. On June 4, 2012, the Board of Directors approved an amendment to our Articles of Incorporation to a reverse split of the issued and outstanding shares of Common Stock of the Corporation (“Shares”) such that each holder of Shares as of the record date of June 4, 2012, shall receive one (1) post-split Share on the effective date of June 4, 2012 for each three hundred (300) Shares owned. The reverse split was effective on July 23, 2012. On September 28, 2012, we held a special meeting of Avalon’s shareholders and approved an amendment to the Company’s Articles of Incorporation such that the Company would be authorized to issue up to 200,000,000 200,000,000 On July 23, 2012, the Corporation split their shares One (1) for Three Hundred (300). On May 14, 2018, the Corporation changed our name from Avalon Oil and Gas, Inc., to Groove Botanicals, Inc. We changed our symbol from AOGN to GRVE. On September 14, 2023, we filed a Form 10 with the Securities and Exchange Commission which will become effective on November 13, 2023.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying unaudited condensed consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United Stated of America (“U.S. GAAP”) for unaudited financial information. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. The unaudited consolidated financial statements include all adjustments (consisting of normal recurring adjustments) which are, in the opinion of management, necessary in order to make the condensed financial statements not misleading. The audited consolidated balance sheet as of March 31, 2023, was derived from the Company’s audited consolidated financial statements at that date. Use of Estimates The preparation of condensed consolidated financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Specifically, such estimates were made by the Company for the valuation of derivative liability, stock compensation and beneficial conversion feature expenses. Actual results could differ from those estimates. Financial Instruments Pursuant to ASC Topic 820, Fair Value Measurements, an entity is required to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 prioritizes the inputs into three levels that may be used to measure fair value: · Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. · Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets: quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. · Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. Net Loss Per Share Basic net loss per share is computed by dividing the net loss attributable to common stockholders by the weighted average number of shares of common stock outstanding during the period. Diluted loss per share gives the effect to all dilutive potential common shares outstanding during the period, including stock options, warrants and convertible instruments. Diluted net loss per share excludes all potentially issuable shares if their effect is anti-dilutive. Under the provisions of ASC 260, “Earnings per Share,” basic loss per common share is computed by dividing net loss available to common shareholders by the weighted average number of shares of common stock outstanding for the periods presented. Diluted net loss per share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that would then share in the income of the Company, subject to anti-dilution limitations. The Company has excluded some instruments from its dilutive shares calculations due to the instruments being anti-dilutive. These instruments previously referenced are convertible preferred shares, specifically Series A preferred shares which can be converted into common shares which after their conversion, would be equal to 51% of the issued and outstanding common stock following the moment of conversion. Furthermore, on January 12, 2018, our Board of Directors agreed that the Designation of the Series A Convertible Preferred Stock be amended by changing the ratio for conversion, in Article IV, subparagraph (a), from 0.4% to 0.51% so that upon conversion the number of shares of common stock to be exchanged shall equal 51% of then issued and outstanding common stock. Recently Adopted Accounting Pronouncements The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new pronouncements that have been issued that might have a material impact on its financial position or results of operations. Income Taxes Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets, including tax loss and credit carry forwards, and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Deferred income tax expense represents the change during the period in the deferred tax assets and deferred tax liabilities. The components of the deferred tax assets and liabilities are individually classified as current and non-current based on their characteristics. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. On December 18, 2019, the FASB issued ASU 2019-12 which modifies ASC 740 to simplify the accounting for income taxes. The ASU’s amendments are based on changes that were suggested by stakeholders as part of the FASB’s simplification initiative (i.e., the Board’s effort to reduce the complexity of accounting standards while maintaining or enhancing the helpfulness of information provided to financial statement users). ASC 740-10-25, “Accounting for Uncertainty in Income Taxes”, is intended to clarify the accounting for uncertainty in income taxes recognized in a company’s financial statements and prescribes the recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC 740-10-25 also provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. Under ASC 740-10-25, evaluation of a tax position is a two-step process. The first step is to determine whether it is more-likely-than-not that a tax position will be sustained upon examination, including the resolution of any related appeals or litigation based on the technical merits of that position. The second step it to measure a tax position that meets the more-likely-than-not threshold to determine the amount of benefit to be recognized in the financial statements. A tax position is measured at the largest amount of benefit that is greater than 50 percent likely of being realized upon ultimate settlement. Tax positions that previously failed to meet the more-likely-than-not recognition threshold should be recognized in the first subsequent period in which the threshold is met. Previously recognized tax positions that no longer meet the more-likely-than-not criteria should be de-recognized in the first subsequent financial reporting period in which the threshold is no longer met. Beneficial Conversion Feature The Company measures its convertible debt using a nondetachable conversion feature known as a beneficial conversion feature, or BCF. A convertible instrument contains a BCF when the conversion price is less than the fair value of the shares into which the instrument is convertible at the commitment date. From time to time, the Company may issue convertible notes that may contain a beneficial conversion feature. A beneficial conversion feature exists on the date a convertible note is issued when the fair value of the underlying common stock to which the note is convertible into is in excess of the remaining unallocated proceeds of the note after first considering the allocation of a portion of the note proceeds to the fair value of the warrants, if related warrants have been granted. The intrinsic value of the beneficial conversion feature is recorded as a debt discount with a corresponding amount to additional paid-in capital. The debt discount is amortized to interest expense over the life of the note using the effective interest method. Debt Issuance Cost Debt issuance costs incurred in connection with the issuance of debt are capitalized and amortized to interest expense over the term of the debt using the effective interest method. The unamortized amount is presented as a reduction of debt on the balance sheet. In August 2020, the FASB issued ASU No. 2020-06, Debt - Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging - Contracts in Entity’s Own Equity (Subtopic 815-40)

GOING CONCERN

GOING CONCERN	6 Months Ended
	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	NOTE 3 - GOING CONCERN The accompanying condensed consolidated financial statements have been prepared on a going concern basis which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. As shown in the consolidated financial statements, the Company has incurred recurring net losses since its inception and has raised limited capital. The Company had a net loss of $ 104,551 77,856 34,630,434 34,416,648

CASH

CASH	6 Months Ended
	Sep. 30, 2023
Cash and Cash Equivalents [Abstract]
CASH	NOTE 4 – CASH The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. As of September 30, 2023, the Company’s cash consisted of non-restricted cash.

FAIR VALUE OF FINANCIAL INSTRUM

FAIR VALUE OF FINANCIAL INSTRUMENTS	6 Months Ended
	Sep. 30, 2023
Fair Value Disclosures [Abstract]
FAIR VALUE OF FINANCIAL INSTRUMENTS	NOTE 5 – FAIR VALUE OF FINANCIAL INSTRUMENTS The Company's financial instruments are cash, accounts receivable, accounts payable, notes payable, notes receivable and their carrying amounts are approximate their fair values based on their short-term nature. The recorded values of notes payable and notes receivable approximate their fair values, as interest approximates market rates. Furthermore, the Company had derivative liabilities in its prior fiscal year, which it considered to be a level 3 liability. For more information on the valuation method used for determining the value of the derivative liability, see Note 11. The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in generally accepted accounting principles (“GAAP”) and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below: Level 1 Quoted market prices available in active markets for identical assets or liabilities as of the reporting date. Level 2 Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date. Level 3 Pricing inputs that are generally observable inputs and not corroborated by market data. Financial assets are considered Level 3 when their fair values are determined using pricing models, discounted cash flow methodologies or similar techniques and at least one significant model assumption or input is unobservable. A slight change in unobservable inputs such as volatility can significantly have a significant impact on the fair value measurement of the derivatives liabilities. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. If the inputs used to measure the financial assets and liabilities fall within more than one level described above, the categorization is based on the lowest level input that is significant to the fair value measurement of the instrument. The carrying amounts of the Company’s financial assets and liabilities, such as cash and accounts payable approximate their fair values because of the short maturity of these instruments.

ACCOUNTS PAYABLE AND ACCRUED LI

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	6 Months Ended
	Sep. 30, 2023
Payables and Accruals [Abstract]
ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	NOTE 6 – ACCOUNTS PAYABLE AND ACCRUED LIABILITIES The Company had accounts payable and accrued liabilities of $ 45,189 44,940

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Sep. 30, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 7 – RELATED PARTY TRANSACTIONS The Company had a related party payables of $ 368,442,830 301,100 48,000 4,000 the Company entered into an employment agreement with its CEO which designates monthly payments due to CEO Kent Rodriguez in the amount of $4,000 each month. This agreement shall continue for four years until March 31, 2024. These payables accrue no interest and have no maturity date. On June 3, 2022, the Company received a loan from a related party in the amount of $ 125,000

CONVERTIBLE NOTES PAYABLE

CONVERTIBLE NOTES PAYABLE	6 Months Ended
	Sep. 30, 2023
Disclosure Convertible Notes Payable Abstract
CONVERTIBLE NOTES PAYABLE	NOTE 8 – CONVERTIBLE NOTES PAYABLE The convertible notes payable consisted of a $ 230,000 10% January 30, 2019 230,000 27,957 54,650 95,350 This recognition came as part of a settlement agreement reached on June 3, 2021, in which the prior $230,000 convertible note, as well as approximately $72,458 of related interest was settled into a new convertible debt of $54,650, a contingent liability of $95,350, and two cash payments of $50,000 each to the note holder, which were made on July 20, 2020, and March 10, 2021. 52,000 125,000 25,000 50,000 The convertible notes payable also consists of a $ 40,000 10% 0.02 40,000 37,151 2,849 40,000 On July 23, 2021, the Company issued a convertible promissory note in the amount of $ 45,000 8% March 31, 2023 20,000 25,000 35,000 45,000 30,000 5,000 5,000 On October 1, 2021, the Company issued a convertible promissory note in the amount of $ 50,000 5% 0.02 50,000 50,000 50,000 2,750,000 On March 7, 2022, the Company issued a convertible promissory note in the amount of $ 60,000 10% 0.02 60,000 The Company had a convertible note payable of $ 100,000 The Company had a convertible note payable of $ 100,000 100,000 Schedule of convertible note payable September 30, March 31, Beginning Balance $ 100,000 $ 164,774 Repayments — (139,650 ) Amortization of discounts — 74,876 Convertible notes payable, net (Ending Balance) $ 100,000 $ 100,000 Below is the summary of the principal balance and debt discounts as of September 30, 2023: Schedule of convertible promissory notes Convertible Start Date End Date Initial Note Principal Balance Debt Discounts Amortization Debt Discounts Robert Hymers III 3/5/2021 6/30/2022 $40,000 $40,000 ($40,000) - Robert Hymers III 3/7/2022 3/7/2023 $60,000 $30,000 ($30,000) - Total - Remaining note principal balance $ 100,000 Total convertible promissory notes, net $ 100,000

PREFERRED STOCK

PREFERRED STOCK	6 Months Ended
	Sep. 30, 2023
Equity [Abstract]
PREFERRED STOCK	NOTE 9 – PREFERRED STOCK The Company is authorized to issue 1,000,000 shares of Preferred Stock. We have authorized 100 2,000 0.10 100 1,983 Series A Preferred Stock holds designations of cash dividends at the rate of 8% of the amount per share of Series A Preferred Stock per annum in the form of “Preferred Dividends”, voting rights on an as-converted to Common Stock basis, liquidation preferences, and conversion rights in which each share of Series A Preferred Stock shall, upon conversion, represent 0.51% of the then “Fully-Diluted Shares Outstanding” of the Company. On January 12, 2018, our Board of Directors agreed to amend Designation of the Series A Convertible Preferred Stock be amended by changing the ratio for conversion, in Article IV, subparagraph (a), from 0.4% to 0.51% so that upon conversion the number of shares of common stock to be exchanged shall equal 51% of then issued and outstanding common stock. In addition, on January 12, 2018, the Company and the Series A Holder agreed to forgive all accrued interest to date on the Series A, and to pause any accruals until April 1, 2023. The Series A Convertible Preferred Stock carries liquidating preference, over all other classes of stock, equal to the amount paid for the stock plus any unpaid dividends. Currently the value of the liquidation preference is $ 500,000 5,000 10,000 20,000 Series B Preferred Stock holds designations of being ranked junior to the Series A Preferred Stock, cash dividends at the rate of 9% of the amount per share of Series B Preferred Stock per annum in the form of “Preferred Dividends”, a dividend received deduction for federal income tax purposes, liquidation preferences ranked junior to the Series A Preferred Stock, redemption of the Series B Preferred Stock by the Company at 105% of the Stated Value, plus accrued and unpaid Dividends, if prior to the two year anniversary of the Issuance Date, or at 100% of the State Value, plus accrued and unpaid Dividends, if on or after the two year anniversary of the Issuance Date, no voting rights, and right to notice of certain corporate action. All accrued dividends on the Series B has been settled through March 31, 2023, and none currently remains outstanding. Dividends began to accrue on the Series B Preferred Stock as of April 1, 2023. During the three and six months ended September 30, 2023, the holder of the Series B preferred shares accrued $ 44,618 89,236

COMMON STOCK

COMMON STOCK	6 Months Ended
	Sep. 30, 2023
Equity [Abstract]
COMMON STOCK	NOTE 10 – COMMON STOCK The Company is authorized to issue 200,000,000 0.001 On April 8, 2022, the Company issued 500,000 10,000 5,000 On April 8, 2022, the Company issued 2,500,000 On April 15, 2023, the Company issued 1,000,000 0.03 The Company had 58,643,062 57,643,062

DERIVATIVE FINANCIAL INSTRUMENT

DERIVATIVE FINANCIAL INSTRUMENTS	6 Months Ended
	Sep. 30, 2023
Investments, All Other Investments [Abstract]
DERIVATIVE FINANCIAL INSTRUMENTS	NOTE 11 – DERIVATIVE FINANCIAL INSTRUMENTS Our Company evaluates all of its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported in the consolidated statements of operations. The fair value of derivative instruments is recorded and shown separately under liabilities. Changes in the fair value of derivatives liability are recorded in the consolidated statement of operations under other (income) expense. For stock-based derivative financial instruments, the Company uses Black-Scholes Option Pricing model to value the derivative instruments at inception and on subsequent valuation dates. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative instrument liabilities are classified in the balance sheet as current or non-current based on whether or not net-cash settlement of the derivative instrument could be required within 12 months of the balance sheet date. As of September 30, 2023, and March 31, 2023, the Company had no

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Sep. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 12: COMMITMENTS AND CONTINGENCIES As of September 30, 2023, the Company has a month-to-month verbal lease agreement with the landlord, in which the Company is obligated to pay $1,200 on a monthly basis. In the normal course of business, we are subject to potential claims and disputes related to our business, including disputes with third parties over financing arrangements, as well as over service agreements with contractors. Some of these matters may be covered by our insurance and risk management programs or may result in claims or adjustments with our carriers. Management does not believe that the outcome of any of the legal proceedings to which the Company is a party will have a material adverse effect on its financial position or results of operations. On January 30, 2018, the Company issued a $ 230,000 54,650 95,350 This recognition came as part of a settlement agreement reached on June 3, 2021, in which the prior $230,000 convertible note, as well as approximately $72,458 of related interest was settled into a new convertible debt of $54,650, a contingent liability of $95,350, and two cash payments of $50,000 each to the note holder, which were made on July 20, 2020, and March 10, 2021. 52,000 125,000 On June 3, 2022, the Company satisfied the convertible debt and related contingent liability mentioned in the preceding paragraph in the amounts of $ 54,650 95,350 125,000 25,000

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Sep. 30, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 13 – SUBSEQUENT EVENTS Management has evaluated subsequent events pursuant to the requirements of ASC Topic 855 and has determined that no material subsequent events exist through the date of this filing apart from the following: On December 26, 2023 the Company transfered $ 40,000 Schedule of convertible promissory notes Convertible Start Date End Date Initial Note Principal Balance Debt Discounts Amortization Debt Discounts Robert Hymers III 3/5/2021 6/30/2022 $40,000 $40,000 ($40,000) - Robert Hymers III 3/7/2022 3/7/2023 $60,000 $30,000 ($30,000) - Total - Remaining note principal balance $ 100,000 Total convertible promissory notes, net $ 100,000

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United Stated of America (“U.S. GAAP”) for unaudited financial information. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. The unaudited consolidated financial statements include all adjustments (consisting of normal recurring adjustments) which are, in the opinion of management, necessary in order to make the condensed financial statements not misleading. The audited consolidated balance sheet as of March 31, 2023, was derived from the Company’s audited consolidated financial statements at that date.
Use of Estimates	Use of Estimates The preparation of condensed consolidated financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Specifically, such estimates were made by the Company for the valuation of derivative liability, stock compensation and beneficial conversion feature expenses. Actual results could differ from those estimates.
Financial Instruments	Financial Instruments Pursuant to ASC Topic 820, Fair Value Measurements, an entity is required to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 prioritizes the inputs into three levels that may be used to measure fair value: · Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. · Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets: quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. · Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.
Net Loss Per Share	Net Loss Per Share Basic net loss per share is computed by dividing the net loss attributable to common stockholders by the weighted average number of shares of common stock outstanding during the period. Diluted loss per share gives the effect to all dilutive potential common shares outstanding during the period, including stock options, warrants and convertible instruments. Diluted net loss per share excludes all potentially issuable shares if their effect is anti-dilutive. Under the provisions of ASC 260, “Earnings per Share,” basic loss per common share is computed by dividing net loss available to common shareholders by the weighted average number of shares of common stock outstanding for the periods presented. Diluted net loss per share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that would then share in the income of the Company, subject to anti-dilution limitations. The Company has excluded some instruments from its dilutive shares calculations due to the instruments being anti-dilutive. These instruments previously referenced are convertible preferred shares, specifically Series A preferred shares which can be converted into common shares which after their conversion, would be equal to 51% of the issued and outstanding common stock following the moment of conversion. Furthermore, on January 12, 2018, our Board of Directors agreed that the Designation of the Series A Convertible Preferred Stock be amended by changing the ratio for conversion, in Article IV, subparagraph (a), from 0.4% to 0.51% so that upon conversion the number of shares of common stock to be exchanged shall equal 51% of then issued and outstanding common stock.
Recently Adopted Accounting Pronouncements	Recently Adopted Accounting Pronouncements The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new pronouncements that have been issued that might have a material impact on its financial position or results of operations.
Income Taxes	Income Taxes Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets, including tax loss and credit carry forwards, and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Deferred income tax expense represents the change during the period in the deferred tax assets and deferred tax liabilities. The components of the deferred tax assets and liabilities are individually classified as current and non-current based on their characteristics. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. On December 18, 2019, the FASB issued ASU 2019-12 which modifies ASC 740 to simplify the accounting for income taxes. The ASU’s amendments are based on changes that were suggested by stakeholders as part of the FASB’s simplification initiative (i.e., the Board’s effort to reduce the complexity of accounting standards while maintaining or enhancing the helpfulness of information provided to financial statement users). ASC 740-10-25, “Accounting for Uncertainty in Income Taxes”, is intended to clarify the accounting for uncertainty in income taxes recognized in a company’s financial statements and prescribes the recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC 740-10-25 also provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. Under ASC 740-10-25, evaluation of a tax position is a two-step process. The first step is to determine whether it is more-likely-than-not that a tax position will be sustained upon examination, including the resolution of any related appeals or litigation based on the technical merits of that position. The second step it to measure a tax position that meets the more-likely-than-not threshold to determine the amount of benefit to be recognized in the financial statements. A tax position is measured at the largest amount of benefit that is greater than 50 percent likely of being realized upon ultimate settlement. Tax positions that previously failed to meet the more-likely-than-not recognition threshold should be recognized in the first subsequent period in which the threshold is met. Previously recognized tax positions that no longer meet the more-likely-than-not criteria should be de-recognized in the first subsequent financial reporting period in which the threshold is no longer met.
Beneficial Conversion Feature	Beneficial Conversion Feature The Company measures its convertible debt using a nondetachable conversion feature known as a beneficial conversion feature, or BCF. A convertible instrument contains a BCF when the conversion price is less than the fair value of the shares into which the instrument is convertible at the commitment date. From time to time, the Company may issue convertible notes that may contain a beneficial conversion feature. A beneficial conversion feature exists on the date a convertible note is issued when the fair value of the underlying common stock to which the note is convertible into is in excess of the remaining unallocated proceeds of the note after first considering the allocation of a portion of the note proceeds to the fair value of the warrants, if related warrants have been granted. The intrinsic value of the beneficial conversion feature is recorded as a debt discount with a corresponding amount to additional paid-in capital. The debt discount is amortized to interest expense over the life of the note using the effective interest method.
Debt Issuance Cost	Debt Issuance Cost Debt issuance costs incurred in connection with the issuance of debt are capitalized and amortized to interest expense over the term of the debt using the effective interest method. The unamortized amount is presented as a reduction of debt on the balance sheet. In August 2020, the FASB issued ASU No. 2020-06, Debt - Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging - Contracts in Entity’s Own Equity (Subtopic 815-40)

CONVERTIBLE NOTES PAYABLE (Tabl

CONVERTIBLE NOTES PAYABLE (Tables)	6 Months Ended
	Sep. 30, 2023
Disclosure Convertible Notes Payable Abstract
Schedule of convertible note payable	Schedule of convertible note payable September 30, March 31, Beginning Balance $ 100,000 $ 164,774 Repayments — (139,650 ) Amortization of discounts — 74,876 Convertible notes payable, net (Ending Balance) $ 100,000 $ 100,000
Schedule of convertible promissory notes	Schedule of convertible promissory notes Convertible Start Date End Date Initial Note Principal Balance Debt Discounts Amortization Debt Discounts Robert Hymers III 3/5/2021 6/30/2022 $40,000 $40,000 ($40,000) - Robert Hymers III 3/7/2022 3/7/2023 $60,000 $30,000 ($30,000) - Total - Remaining note principal balance $ 100,000 Total convertible promissory notes, net $ 100,000

SUBSEQUENT EVENTS (Tables)

SUBSEQUENT EVENTS (Tables)	6 Months Ended
	Sep. 30, 2023
Subsequent Events [Abstract]
Schedule of convertible promissory notes	Schedule of convertible promissory notes Convertible Start Date End Date Initial Note Principal Balance Debt Discounts Amortization Debt Discounts Robert Hymers III 3/5/2021 6/30/2022 $40,000 $40,000 ($40,000) - Robert Hymers III 3/7/2022 3/7/2023 $60,000 $30,000 ($30,000) - Total - Remaining note principal balance $ 100,000 Total convertible promissory notes, net $ 100,000

ORGANIZATION AND OPERATIONS (De

ORGANIZATION AND OPERATIONS (Details Narrative) - $ / shares	1 Months Ended
	Jul. 23, 2012	Sep. 30, 2023	Mar. 31, 2023	Apr. 10, 2013	Sep. 28, 2012	Jul. 22, 2005
Common stock shares authorized		200,000,000	200,000,000	200,000,000	200,000,000
Common stock par value		$ 0.001	$ 0.001
Stock split description	the Corporation split their shares One (1) for Three Hundred (300).
Avalon Oil And Gas Inc. [Member]
Common stock shares authorized						1,000,000,000
Common stock par value						$ 0.001

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Mar. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net loss	$ 27,406	$ 101,601	$ 104,551	$ 77,856
Accumulated deficit	$ 34,630,434		$ 34,630,434		$ 34,416,648

ACCOUNTS PAYABLE AND ACCRUED _2

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES (Details Narrative) - USD ($)	Sep. 30, 2023	Mar. 31, 2023
Payables and Accruals [Abstract]
Accounts payable and accrued liabilities	$ 45,189	$ 44,940

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)		6 Months Ended
	Apr. 02, 2020	Sep. 30, 2023	Mar. 31, 2023	Jun. 03, 2022
Related Party Transaction [Line Items]
Related party payment outstanding		$ 368,442,830	$ 301,100
Wages payable		48,000
Related party debt				$ 125,000
Chief Executive Officer [Member] | Kent Rodriguez [Member]
Related Party Transaction [Line Items]
Monthly wages payment		$ 4,000
Description of employment agreement	the Company entered into an employment agreement with its CEO which designates monthly payments due to CEO Kent Rodriguez in the amount of $4,000 each month. This agreement shall continue for four years until March 31, 2024. These payables accrue no interest and have no maturity date.

CONVERTIBLE NOTES PAYABLE (Deta

CONVERTIBLE NOTES PAYABLE (Details) - USD ($)	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Disclosure Convertible Notes Payable Abstract
Beginning Balance	$ 100,000	$ 164,774
Repayments		139,650
Repayments		(139,650)
Amortization of discounts		74,876
Convertible notes payable, net (Ending Balance)	$ 100,000	$ 100,000

CONVERTIBLE NOTES PAYABLE (De_2

CONVERTIBLE NOTES PAYABLE (Details 1) - USD ($)	6 Months Ended
	Sep. 30, 2023	Mar. 31, 2023	Mar. 31, 2022
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Debt Discounts
Remaining note principal balance	100,000	100,000
Total convertible promissory notes, net	$ 100,000	100,000	$ 164,774
Robert Hymers III [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Start Date	Mar. 05, 2021
End Date	Jun. 30, 2022
Initial Note Principal Balance	$ 40,000
Debt Discounts as of Issuance	40,000
Amortization	(40,000)
Debt Discounts
Robert Hymers III One [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Start Date	Mar. 07, 2022
End Date	Mar. 07, 2023
Initial Note Principal Balance	$ 60,000
Debt Discounts as of Issuance	30,000
Amortization	(30,000)
Debt Discounts

CONVERTIBLE NOTES PAYABLE (De_3

CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)

1 Months Ended

3 Months Ended

6 Months Ended

12 Months Ended

Jun. 03, 2022

Oct. 01, 2021

Jun. 03, 2021

Mar. 29, 2023

Dec. 31, 2022

Feb. 22, 2022

Jul. 23, 2021

Jan. 30, 2018

Sep. 30, 2023

Sep. 30, 2022

Sep. 30, 2023

Sep. 30, 2022

Mar. 31, 2022

Mar. 31, 2021

Mar. 31, 2023

Mar. 28, 2023

Mar. 07, 2022

Mar. 05, 2021

Mar. 31, 2019

Short-Term Debt [Line Items]

Accrued interest payable

$ 19,678

$ 19,678

$ 14,678

Amortization of debt discount

$ 21,109

$ 61,890

Convertible notes payable

100,000

100,000

$ 164,774

100,000

Convertible Promissory Note [Member]

Short-Term Debt [Line Items]

Debt interest rate

10%

Maturity date

Jan. 30, 2019

Debt instrument principal amount

$ 230,000

Accrued interest payable

$ 27,957

Convertible Promissory Note [Member] | Settlement Agreement [Member]

Short-Term Debt [Line Items]

Convertible note

$ 54,650

$ 54,650

Contingent liability

95,350

$ 95,350

Settlement agreement description

This recognition came as part of a settlement agreement reached on June 3, 2021, in which the prior $230,000 convertible note, as well as approximately $72,458 of related interest was settled into a new convertible debt of $54,650, a contingent liability of $95,350, and two cash payments of $50,000 each to the note holder, which were made on July 20, 2020, and March 10, 2021.

Gain on debt extinguishment

$ 52,000

Settlement payment

125,000

Gain on settlement of debt

25,000

Cash payment

$ 50,000

Convertible Promissory Note [Member] | Third Party [Member]

Short-Term Debt [Line Items]

Convertible promissory note

$ 230,000

Convertible Promissory Note 2 [Member]

Short-Term Debt [Line Items]

Debt interest rate

10%

Debt instrument principal amount

$ 40,000

Convertible note

40,000

40,000

40,000

Debt instrument conversion price

$ 0.02

Amortization of debt discount

37,151

$ 2,849

Convertible notes payable

100,000

100,000

$ 100,000

Convertible Promissory Note 2 [Member] | Third Party [Member]

Short-Term Debt [Line Items]

Convertible promissory note

$ 40,000

Convertible Promissory Note 3 [Member]

Short-Term Debt [Line Items]

Convertible promissory note

$ 45,000

$ 45,000

Debt interest rate

8%

Maturity date

Mar. 31, 2023

Accrued interest payable

5,000

Convertible note

$ 25,000

$ 35,000

Repayments of debt

20,000

Remaining balance

$ 30,000

Wired fee

$ 5,000

Convertible Promissory Note 4 [Member]

Short-Term Debt [Line Items]

Convertible promissory note

$ 50,000

Debt interest rate

5%

Debt instrument principal amount

$ 50,000

Debt instrument conversion price

$ 0.02

Amortization of debt discount

$ 50,000

Proceeds from convertible debt

$ 50,000

Debt instrument conversion shares

2,750,000

Convertible Promissory Note 5 [Member]

Short-Term Debt [Line Items]

Convertible promissory note

$ 60,000

Debt interest rate

10%

Convertible note

$ 60,000

$ 60,000

Debt instrument conversion price

$ 0.02

PREFERRED STOCK (Details Narrat

PREFERRED STOCK (Details Narrative) - USD ($)	3 Months Ended	6 Months Ended
	Sep. 30, 2023	Sep. 30, 2023	Mar. 31, 2023
Class of Stock [Line Items]
Liquidation preference, value	$ 500,000	$ 500,000
Liquidation preference per share	$ 5,000	$ 5,000
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized	100	100	100
Preferred stock, par value	$ 0.10	$ 0.10	$ 0.10
Preferred stock, shares issued	100	100	100
Preferred stock, shares outstanding	100	100	100
Accrued preferred dividends	$ 10,000	$ 20,000
Series B Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized	2,000	2,000	2,000
Preferred stock, par value	$ 0.10	$ 0.10	$ 0.10
Preferred stock, shares issued	1,983	1,983	1,983
Preferred stock, shares outstanding	1,983	1,983	1,983
Accrued preferred dividends	$ 44,618	$ 89,236

COMMON STOCK (Details Narrative

COMMON STOCK (Details Narrative) - USD ($)		1 Months Ended	3 Months Ended
	Apr. 08, 2022	Apr. 15, 2022	Jun. 30, 2022	Sep. 30, 2023	Mar. 31, 2023	Apr. 10, 2013	Sep. 28, 2012
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Common stock, shares authorized				200,000,000	200,000,000	200,000,000	200,000,000
Common stock, par value				$ 0.001	$ 0.001
Stock issued during the period, shares	2,500,000
Stock issued during the period, value	$ 5,000
Common stock, shares issued				58,643,062	57,643,062
Common stock, shares outstanding				58,643,062	57,643,062
Consulting Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Stock issued in exchange for consulting services		1,000,000
Share Price		$ 0.03
Two Separate Parties [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Stock issued during the period, shares	500,000
Stock issued during the period, value	$ 10,000

DERIVATIVE FINANCIAL INSTRUME_2

DERIVATIVE FINANCIAL INSTRUMENTS (Details Narrative) - USD ($)	Sep. 30, 2023	Mar. 31, 2023
Investments, All Other Investments [Abstract]
Derivative liabilities	$ 0	$ 0

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)			6 Months Ended
	Jun. 03, 2022	Jun. 03, 2021	Sep. 30, 2023	Jan. 30, 2018
Short-Term Debt [Line Items]
Verbal lease agreement description			Company has a month-to-month verbal lease agreement with the landlord, in which the Company is obligated to pay $1,200 on a monthly basis.
Convertible Promissory Note [Member] | Settlement Agreement [Member]
Short-Term Debt [Line Items]
Convertible debt	$ 54,650	$ 54,650
Contingent liability	95,350	$ 95,350
Settlement agreement description		This recognition came as part of a settlement agreement reached on June 3, 2021, in which the prior $230,000 convertible note, as well as approximately $72,458 of related interest was settled into a new convertible debt of $54,650, a contingent liability of $95,350, and two cash payments of $50,000 each to the note holder, which were made on July 20, 2020, and March 10, 2021.
Gain on debt extinguishment		$ 52,000
Loan from a related party	125,000
Settlement payment	125,000
Gain on settlement of debt	$ 25,000
Convertible Promissory Note [Member] | Third Party [Member]
Short-Term Debt [Line Items]
Convertible promissory note				$ 230,000

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - USD ($)	6 Months Ended
	Sep. 30, 2023	Mar. 31, 2023	Mar. 31, 2022
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Debt Discounts
Remaining note principal balance	100,000	100,000
Total convertible promissory notes, net	$ 100,000	100,000	$ 164,774
Robert Hymers III [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Start Date	Mar. 05, 2021
End Date	Jun. 30, 2022
Initial Note Principal Balance	$ 40,000
Debt Discounts as of Issuance	40,000
Amortization	(40,000)
Debt Discounts
Robert Hymers III One [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Start Date	Mar. 07, 2022
End Date	Mar. 07, 2023
Initial Note Principal Balance	$ 60,000
Debt Discounts as of Issuance	30,000
Amortization	(30,000)
Debt Discounts

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	1 Months Ended	6 Months Ended
	Dec. 26, 2023	Sep. 30, 2023	Sep. 30, 2022
Subsequent Event [Line Items]
Payment for settlement of convertible notes			$ 59,650
Subsequent Event [Member] | Robert Hymers III [Member]
Subsequent Event [Line Items]
Payment for settlement of convertible notes	$ 40,000