Sentient Brands (SNBH) 10-Q17 May 242024 Q1 Quarterly reportFinancial data

Company Profile

Cover

Cover - shares	3 Months Ended
Cover - shares	Mar. 31, 2024	May 15, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Mar. 31, 2024
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--12-31
Entity File Number	001-34861
Entity Registrant Name	SENTIENT BRANDS HOLDINGS INC.
Entity Central Index Key	0001358633
Entity Tax Identification Number	86-3765910
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	590 Madison Avenue
Entity Address, Address Line Two	21st Floor
Entity Address, City or Town	New York
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	10022
City Area Code	646
Local Phone Number	202-2897
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		64,370,518

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Mar. 31, 2024	Dec. 31, 2023
CURRENT ASSETS
Cash	$ 67,693	$ 1,299
Prepaid expenses	15,340	8,453
Inventory	150,000	150,000
TOTAL CURRENT ASSETS	233,033	159,752
FIXED ASSETS (net of Depreciation)	22,773	23,742
TOTAL ASSETS	255,806	183,494
CURRENT LIABILITIES
Accounts payable and accrued expenses	777,132	725,066
Subscriptions payable	179,000	0
Notes payable	533,191	533,191
Convertible Notes Payable	859,047	859,047
TOTAL CURRENT LIABILITIES	2,348,370	2,117,304
TOTAL LIABILITIES	2,348,370	2,117,304
STOCKHOLDERS’ DEFICIENCY
Preferred Stock – Par Value of $0.001; 25,000,000 shares authorized; 1,000,000 shares issued and outstanding as of March 31, 2024 and December 31, 2023	1,000	1,000
Common Stock - Par Value of $0.001; 500,000,000 shares authorized; 58,140,518 and 56,140,518 shares issued and outstanding as of March 31, 2024 and December 31, 2023	58,141	56,141
Additional paid-in capital	1,798,429	1,542,429
Accumulated deficit	(3,950,134)	(3,533,380)
TOTAL STOCKHOLDERS’ DEFICIENCY	(2,092,564)	(1,933,810)
TOTAL LIABILITIES & STOCKHOLDERS’ DEFICIENCY	$ 255,806	$ 183,494

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Mar. 31, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	25,000,000	25,000,000
Preferred stock, shares issued	1,000,000	1,000,000
Preferred stock, shares outstanding	1,000,000	1,000,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued	58,140,518	56,140,518
Common stock, shares outstanding	58,140,518	56,140,518

UNAUDITED STATEMENTS OF OPERATI

UNAUDITED STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended
UNAUDITED STATEMENTS OF OPERATIONS - USD ($)	Mar. 31, 2024	Mar. 31, 2023
REVENUES:
TOTAL REVENUES	$ 0	$ 150
Cost of sales	0	30
Gross Profit	0	120
Operating Expenses
Advertising and Marketing	0	536
General and Administrative	7,886	8,923
Legal and Professional	316,283	25,900
Management Fees	28,600	0
TOTAL OPERATING EXPENSES	352,769	35,359
LOSS FROM OPERATIONS	(352,769)	(35,239)
Other Income (Expenses)
Interest expense	(63,985)	(40,606)
Other income	0	0
NET LOSS	$ (416,754)	$ (75,845)
NET LOSS PER COMMON SHARE - BASIC	$ (0.007)	$ (0.001)
NET LOSS PER COMMON SHARE - DILUTED	$ (0.007)	$ (0.001)
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING, BASIC	58,100,738	54,460,511
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING, DILUTED	58,100,738	54,460,511

CONSOLIDATED STATEMENT OF CHANG

CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($)	Common Stock [Member]	Preferred Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 31, 2022	$ 52,421	$ 1,000	$ 1,359,249	$ (3,055,646)	$ (1,642,976)
Beginning balance, shares at Dec. 31, 2022	52,420,387	1,000,000
Common stock issued in payment of past services	$ 1,660		125,340		127,000
Common stock issued in payment of past services, shares	1,660,131
Common stock issued for services	$ 500		13,400		13,900
Common stock issued for services, shares	500,000
Net loss for the three months				(75,845)	(75,845)
Ending balance, value at Mar. 31, 2023	$ 54,581	$ 1,000	1,497,989	(3,131,491)	(1,577,921)
Ending balance, shares at Mar. 31, 2023	54,580,518	1,000,000
Beginning balance, value at Dec. 31, 2023	$ 56,141	$ 1,000	1,542,429	(3,533,380)	(1,933,810)
Beginning balance, shares at Dec. 31, 2023	56,140,518	1,000,000
Common stock issued for services	$ 2,000		256,000		258,000
Common stock issued for services, shares	2,000,000
Net loss for the three months				(416,754)	(416,754)
Ending balance, value at Mar. 31, 2024	$ 58,141	$ 1,000	$ 1,798,429	$ (3,950,134)	$ (2,092,564)
Ending balance, shares at Mar. 31, 2024	58,140,518	1,000,000

UNAUDITED CONSOLIDATED STATEMEN

UNAUDITED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	3 Months Ended
UNAUDITED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	Mar. 31, 2024	Mar. 31, 2023
OPERATING ACTIVITIES:
Net loss	$ (416,754)	$ (75,845)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation Expenses	969	969
Common stock issued in payment of past services	0	127,000
Common stock issued for services	258,000	13,900
Changes in operating assets and liabilities:
Inventory	0	5,582
Prepaid expenses	(6,887)	0
Accounts payable and accrued expenses	52,066	(81,870)
NET CASH USED IN OPERATING ACTIVITIES	(112,606)	(10,264)
INVESTMENT ACTIVITIES:
Purchase of office equipment	0	0
NET CASH USED IN INVESTMENT ACTIVITIES	0	0
FINANCING ACTIVITIES:
Proceeds (Payment) of loan payable	0	0
Proceeds from short term loan	0	9,395
Net proceeds from sale of common stock not yet issued	179,000	0
NET CASH PROVIDED BY FINANCING ACTIVITIES	179,000	9,395
INCREASE (DECREASE) IN CASH	66,394	(869)
CASH-BEGINNING OF PERIOD	1,299	1,048
CASH-END OF PERIOD	67,693	179
Cash paid during the year for:
Interest	0	0
Taxes	$ 0	$ 0

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	3 Months Ended
Pay vs Performance Disclosure - USD ($)	Mar. 31, 2024	Mar. 31, 2023
Pay vs Performance Disclosure [Table]
Net Income (Loss) Attributable to Parent	$ (416,754)	$ (75,845)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Mar. 31, 2024
Insider Trading Arrangements [Line Items]
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

ORGANIZATION AND NATURE OF OPER

ORGANIZATION AND NATURE OF OPERATIONS	3 Months Ended
ORGANIZATION AND NATURE OF OPERATIONS	Mar. 31, 2024
Accounting Policies [Abstract]
ORGANIZATION AND NATURE OF OPERATIONS	NOTE 1. ORGANIZATION AND NATURE OF OPERATIONS Business description The financial statements presented are those of Sentient Brands Holdings Inc. (the “Company”). The Company was incorporated under the laws of the State of California on March 22, 2004, and, until October 2016, the Company was in the business of media advertising and acquiring high-end computer and networking equipment from resellers and end-users and then reselling this equipment at discounted prices. The Company is currently in the business of product development and brand management with a focus on building innovative brands in the Luxury and Premium Market space. The Company has a Direct-to Consumer business model focusing on the integration of CBD, wellness and beauty for conscious consumers. The Company incorporates an omnichannel approach in its marketing strategies to ensure that its products are accessible across both digital and retail channels. The Company develops Lifestyle Brands with carefully thought-out ingredients, packaging, fragrance and design. The Company’s leadership team has extensive experience in building world-class brands such as Hugo Boss, Victoria’s Secret, Versace, and Bath & Body Works. The Company is focused on two key market segments targeting: wellness and responsible luxury, which the Company believes represent unique opportunities for its Oeuvre product line. The Company intends to leverage its in-house innovation capabilities to launch new products that “disrupt” adjacent product categories. The Company plans to grow by leveraging its deep connections within its existing network and attract consumers through increased brand awareness and investing in unique social media marketing. The Company’s goal is to create customer experiences that have sustainable resonance with consumers and consistently implement strategies that result in long-term profit growth. On December 9, 2020, the Company filed a Certificate of Amendment of Articles of Incorporation (the “Certificate”) with the State of California to (i) effect a forward stock split of its outstanding shares of common stock at a ratio of 7 for 1 (7:1) (the “Forward Stock Split”), (ii) increase the number of authorized shares of common stock from 50,000,000 shares to 500,000,000 shares, and (iii) effectuate a name change (the “Name Change”). Fractional shares that resulted from the Forward Stock Split will be rounded up to the next highest number. As a result of the Name Change, the Company’s name changed from “Intelligent Buying, Inc.” to “Sentient Brands Holdings Inc.”. The Certificate was approved by the majority of the Company’s shareholders and by the Board of Directors of the Company. The effective date of the Forward Stock Split and the Name Change was March 2, 2021. In connection with the above, the Company filed an Issuer Company-Related Action Notification Form with the Financial Industry Regulatory Authority. The Forward Stock Split and the Name Change was implemented by FINRA on March 2, 2021. Our symbol on OTC Markets was INTBD for 20 business days from March 2, 2021 (the “Notification Period”). Our new CUSIP number is 81728V 102. As a result of the name change, our symbol was changed to “SNBH” following the Notification Period. All share and per share information has been retroactively adjusted to reflect this forward stock split. In addition, on January 29, 2021, the Company, merged with and into its wholly owned subsidiary, Sentient Brands Holdings Inc., a Nevada corporation, pursuant to an Agreement and Plan of Merger between Sentient Brands Holdings Inc., a California corporation, and Sentient Brands Holdings Inc., a Nevada corporation. Sentient Brands Holdings Inc., a Nevada corporation, continued as the surviving entity of the migratory merger. Pursuant to the migratory merger, the Company changed its state of incorporation from California to Nevada and each share of its common stock converted into one share of common stock of the surviving entity in the migratory merger. No dissenters’ rights were exercised by any of the Company’s stockholders in connection with the migratory merger. Following the consummation of the migratory merger, the articles of incorporation and bylaws of the Nevada corporation that was newly-created as a wholly owned subsidiary of the Company became the articles of incorporation and bylaws for the surviving entity in the migratory merger. Basis of Presentation Our financial statements are presented in conformity with accounting principles generally accepted in the United States of America, as reported on our fiscal years ending on December 31, 2024 and 2023. We have summarized our most significant accounting policies. Going concern The Company currently has limited operations. These unaudited consolidated financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates, among other things, the realization of assets and the satisfaction of liabilities in the normal course of business. As reflected in the accompanying unaudited consolidated financial statements, the Company had an accumulated deficit of $ 3,950,134 416,754 112,606 The accompanying unaudited condensed consolidated financial statements do not include any adjustments related to the recoverability or classification of asset-carrying amounts or the amounts and classification of liabilities that may result should the Company be unable to continue as a going concern.

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
SIGNIFICANT ACCOUNTING POLICIES	Mar. 31, 2024
Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	NOTE 2. SIGNIFICANT ACCOUNTING POLICIES Uses of estimates in the preparation of financial statements The preparation of financial statements in conformity with generally accepted accounting principles accepted in the United States of America (“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 of the financial statements and the reported amounts of net revenue and expenses during each reporting period. Actual results could differ from those estimates. Cash The Company considers all short-term highly liquid investments with an original maturity date of purchase of three months or less to be cash equivalents. Revenue Recognition During the three months ended March 31, 2024 and the year ended December 31, 2023, our revenue recognition policy was in accordance with ASC 606, “Revenue from Contracts with Customers”, which requires the recognition of sales following five steps: (i) identify the contract(s) with a customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, (iv) allocate the transaction price to the performance obligations in the contract, and (v) recognize revenue when (or as) the entity satisfies a performance obligation. Net loss per common share – basic and diluted Authoritative guidance on Earnings per Share requires dual presentation of basic and diluted earnings or loss per share (“EPS”) for all entities with complex capital structures and requires a reconciliation of the numerator and denominator of the basic EPS computation to the numerator and denominator of the diluted EPS computation. Basic EPS excludes dilution; diluted EPS 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 then shared in the earnings of the entity. Basic loss per share is computed by dividing net loss applicable to common shareholders by the weighted average number of common shares outstanding during the period. Diluted loss per share reflects the potential dilution that could occur if dilutive securities and other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the earnings of the Company, unless the effect is to reduce a loss or increase earnings per share. Stock-based compensation In accordance with ASC No. 718, Compensation – Stock Compensation (“ASC 718”), the Company measures the compensation costs of share-based compensation arrangements based on the grant-date fair value and recognize the costs in the financial statements over the period during which employees are required to provide services. During the three months ended March 31, 2024, and 2023, there were no stock based awards issued or outstanding. Fair value of financial instruments We value our financial assets and liabilities on a recurring basis using the fair value hierarchy established in Accounting Standards Codification (“ASC”) 820, Fair Value Measurements and Disclosures. ASC 820 describes three levels of inputs that may be used to measure fair value, as follows: Level 1 input, which include quoted prices in active markets for identical assets or liabilities. Level 2 inputs, which include observable inputs other than Level 1 inputs, such as quoted prices for similar assets or liabilities; quoted prices for identical or similar assets or liabilities in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the asset or liability; and Level 3 inputs, which include unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the underlying asset or liability. Level 3 assets and liabilities include those whose fair value measurements are determined using pricing models, discounted cash flow methodologies or similar valuation techniques, as well as significant management judgment or estimation. Income Taxes Deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carry forwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. 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. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. The U.S. federal income tax rate is 21 Impairment of Long-Lived Assets Long-lived assets and certain identifiable intangible assets to be held and used are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. Determination of recoverability is based on an estimate of undiscounted future cash flows resulting from the use of the asset and its eventual disposition. Measurement of an impairment loss for long-lived assets and certain identifiable intangible assets that management expects to hold, and use is based on the fair value of the asset. Long-lived assets and certain identifiable intangible assets to be disposed of are reported at the lower of carrying amount or fair value less costs to sell. Recently Issued and Adopted Accounting Standards From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board or other standard setting bodies that may have an impact on the Company’s accounting and reporting. The Company believes that such recently issued accounting pronouncements and other authoritative guidance for which the effective date is in the future either will not have an impact on its accounting or reporting or that such impact will not be material to its financial position, results of operations, and cash flows when implemented.

INVENTORIES

INVENTORIES	3 Months Ended
INVENTORIES	Mar. 31, 2024
Inventory Disclosure [Abstract]
INVENTORIES	NOTE 3. INVENTORIES Inventories are stated at the lower of cost and net realizable value. Cost is determined using the moving average method and net realizable value is the estimated selling price less costs of disposal in the ordinary course of business. The cost of inventories includes direct costs plus shipping and packaging materials. At December 31, 2023, based on a sale quote received in April 2024 for its remaining inventory, the Company recorded a charge of $ 63,477 150,000 As of March 31, 2024 and December 31, 2023, the Company product inventories valued at $ 150,000

CONVERTIBLE NOTES PAYABLE

CONVERTIBLE NOTES PAYABLE	3 Months Ended
CONVERTIBLE NOTES PAYABLE	Mar. 31, 2024
Debt Disclosure [Abstract]
CONVERTIBLE NOTES PAYABLE	NOTE 4. CONVERTIBLE NOTES PAYABLE Since the change of control of the Company in May 2018, the Company received advances from Pure Energy 714 LLC, an unaffiliated entity, totaling $ 240,803 70,757 4 0.05 170,046 17,693 3,462 16,630 3,108 On December 2, 2020, we issued a promissory note to an accredited investor in consideration for $ 50,000 10 400,000 0.01 1,000,000 September 2, 2021 0.20 27,500 22,500 5,874 5,312 4,000 On December 3, 2020, we issued a convertible debenture to an accredited investor in consideration for $ 50,000 10 400,000 0.01 120 16,804 15,554 4,000 On April 27, 2021 (the “Issuance Date”), the Company entered into a Securities Purchase Agreement with an accredited investor (the “April 2021 Investor”) providing for the sale by the Company to the April 2021 Investor of a 10 315,789 15,789 300,000 0.40 0.60 21,052 315,789 119,674 34,599 102,305 25,125 On November 18, 2021 (the “Issuance Date”), the Company entered into a Securities Purchase Agreement with an accredited investor (the “November 2021 Investor”) providing for the sale by the Company to the November 2021 Investor of a 10 400,000 5,000 395,000 666,667 0.45 400,000 148,954 43,825 126,954 31,825

NOTES PAYABLE

NOTES PAYABLE	3 Months Ended
NOTES PAYABLE	Mar. 31, 2024
Debt Disclosure [Abstract]
NOTES PAYABLE	NOTE 5. NOTES PAYABLE On January 3, 2020, specific terms were reached between the Company and Pure Energy 714 LLC on the remaining $ 170,046 12 150,046 10,000 77,017 72,515 During 2022 and 2023, the Company received proceeds from various loans from Adriatic Advisors LLC. At both March 31, 2024 and December 31, 2023, the Company had $ 383,146 0.05 127,682 110,440

STOCKHOLDERS_ (DEFICIT)

STOCKHOLDERS’ (DEFICIT)	3 Months Ended
STOCKHOLDERS’ (DEFICIT)	Mar. 31, 2024
Equity [Abstract]
STOCKHOLDERS’ (DEFICIT)	NOTE 6. STOCKHOLDERS’ (DEFICIT) Preferred stock The Company is authorized to issue 25,000,000 .001 1,000,000 For five years from the date of issuance, the Series B Preferred Stock shall have the number of votes equal to fifty-one percent (51%) of the cumulative total vote of all classes of stock of the Corporation, common or preferred, whether such other class of stock is voting as a single class or the other classes of stock are voting together as a single group, and with respect to such vote, such holder shall have full voting rights and powers equal to the voting rights and powers of the holders of Common Stock, or any other class of preferred stock, and shall be entitled to notice of any stockholders’ meeting in accordance with the bylaws of the Corporation, and shall be entitled to vote, together with holders of Common Stock and any class of preferred stock entitled to vote, with respect to any question upon which holders of Common Stock or any class of preferred stock have the right to vote. After five years, the Series B Preferred Stock shall automatically, and without further action by the Corporation, be cancelled and void, and may not be reissued. Common stock On January 29, 2021, the Company, merged with and into its wholly owned subsidiary, Sentient Brands Holdings Inc., a Nevada corporation, pursuant to an Agreement and Plan of Merger between Sentient Brands Holdings Inc., a California corporation, and Sentient Brands Holdings Inc., a Nevada corporation. Sentient Brands Holdings Inc., a Nevada corporation, continued as the surviving entity of the migratory merger. Pursuant to the migratory merger, the Company changed its state of incorporation from California to Nevada and each share of its common stock converted into one share of common stock of the surviving entity in the migratory merger. No dissenters’ rights were exercised by any of the Company’s stockholders in connection with the migratory merger. On January 23, 2024, the Company sold 480,000 24,000 On February 15, 2024, the Company issued 500,000 25,000 On February 22, 2024, the Company issued 1,000,000 50,000 On February 22, 2024, the Company issued 600,000 30,000 On February 22, 2024, the Company issued 1,000,000 50,000 On March 14, 2024, the Company issued a total of 2,000,000 On March 28, 2024, the Company entered into a Settlement and Release Agreement with a vendor pursuant to which the vendor agreed to forgive $ 14,998 600,000 On January 5, 2023, the Company issued 771,242 59,000 On January 5, 2023, the Company issued 888,889 68,000 On January 5, 2023, the Company issued 500,000 13,900 On August 9, 2023, the Company agreed to issue 160,000 8,000 On September 28, 2023, the Company agreed to issue 600,000 30,000 On December 3, 2023, a noteholder exercised 400,000 0.01 On December 27, 2023, a noteholder exercised 400,000 0.01 There were no other issuances of common stock during the year ended December 31, 2023.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
COMMITMENTS AND CONTINGENCIES	Mar. 31, 2024
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 7. COMMITMENTS AND CONTINGENCIES On December 26, 2019, the Company entered into an Employment Agreement (the “Furlan Agreement”) with George Furlan pursuant to which Mr. Furlan was appointed as the Company’s Chief Executive Officer. The Furlan Agreement provides for a base salary of $60,000 per year with such base salary being increased to $ 120,000 718,403 On January 8, 2020, the Company entered into an Executive Consulting Agreement (the “Mansour Agreement”) with James Mansour pursuant to which Mr. Mansour was appointed as an Executive Consultant. The Mansour Agreement provides for a base salary of $ 60,000 718,403 The Company is currently involved in a wage dispute with a former contractor dating back to the third quarter of 2020. The contractor claims to be due approximately $ 184,000 54,000 In the first quarter of 2024, the Company engaged a consultant pursuant to which the consultant was to receive as consideration for services in accordance with a payment schedule three cash payments of $10,000 for a total of $30,000 and three issuances of 1,000,000 shares of the Company’s common stock for a total of 3,000,000 shares. During the first quarter of 2024, the consultant received two separate cash payments of $10,000 for a total of $20,000 and two separate issuances of 1,000,000 shares of the Company’s common stock.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
SUBSEQUENT EVENTS	Mar. 31, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 8. SUBSEQUENT EVENTS The Company has evaluated subsequent events for recognition and disclosure through April 17, 2023, which is the date the financial statements were available to be issued. On January 23, 2024, the Company sold 480,000 24,000 On February 15, 2024, the Company issued 500,000 25,000 1,000,000 50,000 On February 22, 2024, the Company issued 600,000 30,000 On February 22, 2024, the Company issued 1,000,000 50,000 On April 9, 2024, the Company issued 600,000 14,998 600,000 During April 2024, the Company issued 1,000,000 On April 10, 2024 the Company issued 1,050,000 No other matters were identified affecting the accompanying financial statements and related disclosures.

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
SIGNIFICANT ACCOUNTING POLICIES (Policies)	Mar. 31, 2024
Accounting Policies [Abstract]
Uses of estimates in the preparation of financial statements	Uses of estimates in the preparation of financial statements The preparation of financial statements in conformity with generally accepted accounting principles accepted in the United States of America (“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 of the financial statements and the reported amounts of net revenue and expenses during each reporting period. Actual results could differ from those estimates.
Cash	Cash The Company considers all short-term highly liquid investments with an original maturity date of purchase of three months or less to be cash equivalents.
Revenue Recognition	Revenue Recognition During the three months ended March 31, 2024 and the year ended December 31, 2023, our revenue recognition policy was in accordance with ASC 606, “Revenue from Contracts with Customers”, which requires the recognition of sales following five steps: (i) identify the contract(s) with a customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, (iv) allocate the transaction price to the performance obligations in the contract, and (v) recognize revenue when (or as) the entity satisfies a performance obligation.
Net loss per common share – basic and diluted	Net loss per common share – basic and diluted Authoritative guidance on Earnings per Share requires dual presentation of basic and diluted earnings or loss per share (“EPS”) for all entities with complex capital structures and requires a reconciliation of the numerator and denominator of the basic EPS computation to the numerator and denominator of the diluted EPS computation. Basic EPS excludes dilution; diluted EPS 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 then shared in the earnings of the entity. Basic loss per share is computed by dividing net loss applicable to common shareholders by the weighted average number of common shares outstanding during the period. Diluted loss per share reflects the potential dilution that could occur if dilutive securities and other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the earnings of the Company, unless the effect is to reduce a loss or increase earnings per share.
Stock-based compensation	Stock-based compensation In accordance with ASC No. 718, Compensation – Stock Compensation (“ASC 718”), the Company measures the compensation costs of share-based compensation arrangements based on the grant-date fair value and recognize the costs in the financial statements over the period during which employees are required to provide services. During the three months ended March 31, 2024, and 2023, there were no stock based awards issued or outstanding.
Fair value of financial instruments	Fair value of financial instruments We value our financial assets and liabilities on a recurring basis using the fair value hierarchy established in Accounting Standards Codification (“ASC”) 820, Fair Value Measurements and Disclosures. ASC 820 describes three levels of inputs that may be used to measure fair value, as follows: Level 1 input, which include quoted prices in active markets for identical assets or liabilities. Level 2 inputs, which include observable inputs other than Level 1 inputs, such as quoted prices for similar assets or liabilities; quoted prices for identical or similar assets or liabilities in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the asset or liability; and Level 3 inputs, which include unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the underlying asset or liability. Level 3 assets and liabilities include those whose fair value measurements are determined using pricing models, discounted cash flow methodologies or similar valuation techniques, as well as significant management judgment or estimation.
Income Taxes	Income Taxes Deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carry forwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. 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. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. The U.S. federal income tax rate is 21
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets Long-lived assets and certain identifiable intangible assets to be held and used are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. Determination of recoverability is based on an estimate of undiscounted future cash flows resulting from the use of the asset and its eventual disposition. Measurement of an impairment loss for long-lived assets and certain identifiable intangible assets that management expects to hold, and use is based on the fair value of the asset. Long-lived assets and certain identifiable intangible assets to be disposed of are reported at the lower of carrying amount or fair value less costs to sell.
Recently Issued and Adopted Accounting Standards	Recently Issued and Adopted Accounting Standards From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board or other standard setting bodies that may have an impact on the Company’s accounting and reporting. The Company believes that such recently issued accounting pronouncements and other authoritative guidance for which the effective date is in the future either will not have an impact on its accounting or reporting or that such impact will not be material to its financial position, results of operations, and cash flows when implemented.

ORGANIZATION AND NATURE OF OP_2

ORGANIZATION AND NATURE OF OPERATIONS (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Accounting Policies [Abstract]
Accumulated deficit	$ 3,950,134		$ 3,533,380
Net loss	416,754	$ 75,845
Net cash flow used in operating activities	$ 112,606	$ 10,264

SIGNIFICANT ACCOUNTING POLICI_3

SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)	3 Months Ended
SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)	Mar. 31, 2024
Accounting Policies [Abstract]
Effective federal income tax rate	21%

INVENTORIES (Details Narrative)

INVENTORIES (Details Narrative) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Inventory Disclosure [Abstract]
Net of reserve		$ 63,477
Inventories	$ 150,000	$ 150,000

CONVERTIBLE NOTES PAYABLE (Deta

CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)									1 Months Ended		3 Months Ended
CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)	Aug. 15, 2022	Nov. 29, 2021	Nov. 18, 2021	Apr. 27, 2021	Dec. 03, 2020	Dec. 02, 2020	Jan. 03, 2020	Mar. 15, 2019	Dec. 31, 2021	May 31, 2018	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 16, 2021
Debt Instrument [Line Items]
Convertible notes payable, principal balance											$ 859,047		$ 859,047
Legal fees											316,283	$ 25,900
Accredited Investor [Member]
Debt Instrument [Line Items]
Interest rate					10%
Accrued interest											16,804		15,554
Principal amount					$ 50,000
Common stock purchase warrant					400,000
Warrant exercise price					$ 0.01
Conversion rate					120%
Convertible Notes Payable [Member] \| Pure Energy 714 LLC [Member]
Debt Instrument [Line Items]
Advances for issuance of unsecured convertible promissory note								$ 70,757		$ 240,803
Interest rate	4%
Conversion price								$ 0.05
Unsecured demand note							$ 170,046
Accrued interest											17,693		16,630
Default interest											3,462		3,108
Promissory Note [Member] \| Accredited Investor [Member]
Debt Instrument [Line Items]
Interest rate						10%
Conversion price						$ 0.20
Accrued interest											5,874		5,312
Principal amount						$ 50,000
Common stock purchase warrant						400,000
Warrant exercise price						$ 0.01
Equity financing						$ 1,000,000
Maturity date						Sep. 02, 2021
Repayment of debt		$ 27,500
Convertible notes payable, principal balance		$ 22,500
Warrant excised value													4,000
Senior Secured Convertible Promissory Note [Member] \| Accredited Investor [Member] \| Securities Purchase Agreement [Member]
Debt Instrument [Line Items]
Interest rate				10%
Conversion price				$ 0.40
Accrued interest											119,674		102,305
Default interest											34,599		25,125
Principal amount				$ 315,789
Warrant exercise price				$ 0.60
Convertible notes payable, principal balance									$ 315,789					$ 315,789
Original Issue Discount				$ 15,789
Proceeds from financing				300,000
Monthly interest paid				$ 21,052
Senior Secured Convertible Promissory Note 1 [Member] \| Accredited Investor [Member] \| Securities Purchase Agreement [Member]
Debt Instrument [Line Items]
Interest rate			10%
Accrued interest											148,954		126,954
Default interest											$ 43,825		$ 31,825
Principal amount			$ 400,000
Common stock purchase warrant			666,667
Warrant exercise price			$ 0.45
Proceeds from financing									$ 395,000
Legal fees			$ 5,000
Closing financing amount															$ 400,000

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)	Mar. 16, 2021	Jan. 03, 2020	Mar. 31, 2024	Dec. 31, 2023	Jan. 17, 2020
Adriatic Advisors LLC [Member]
Debt Instrument [Line Items]
Accrued interest			$ 127,682	$ 110,440
Due to related party			$ 383,146	383,146
Conversion price			$ 0.05
Unsecured Demand Note [Member]
Debt Instrument [Line Items]
Principal amount		$ 170,046
Interest rate		12%
Note payable					$ 150,046
Proceeds from loans	$ 10,000
Accrued interest			$ 77,017	$ 72,515

STOCKHOLDERS_ (DEFICIT) (Detail

STOCKHOLDERS’ (DEFICIT) (Details Narrative) - USD ($)

1 Months Ended

Mar. 28, 2024

Mar. 14, 2024

Sep. 28, 2023

Aug. 09, 2023

Jan. 05, 2023

Feb. 22, 2024

Feb. 15, 2024

Jan. 23, 2024

Mar. 31, 2024

Dec. 31, 2023

Dec. 27, 2023

Dec. 03, 2023

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Preferred stock, share authorized

25,000,000

Preferred stock, par value

$ 0.001

Preferred stock, shares issued

1,000,000

Preferred stock, shares outstanding

1,000,000

Sale of stock for consideration, shares

2,000,000

Contractors [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Issuance of restricted stock

888,889

Issuance of restricted stock value

$ 68,000

Settlement And Release Agreement [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Sale of stock for consideration, shares

600,000

Debt amount

$ 14,998

Investor [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Shares issued

1,000,000

500,000

480,000

Common stock to investor

$ 50,000

$ 25,000

$ 24,000

Investor 1 [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Shares issued

600,000

Common stock to investor

$ 30,000

Investor 2 [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Shares issued

1,000,000

Common stock to investor

$ 50,000

Mr Furlan [Member] | Employment Agreement [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Issuance of restricted stock

771,242

Issuance of restricted stock value

$ 59,000

Dante Jones [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Issuance of restricted stock

500,000

Issuance of restricted stock value

$ 13,900

Qualified Investor [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Issuance of restricted stock

600,000

160,000

Issuance of restricted stock value

$ 30,000

$ 8,000

Note Holder [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Number of warrants exercised

400,000

Warrants exercise price

$ 0.01

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)			3 Months Ended
COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	Jan. 08, 2020	Dec. 26, 2019	Mar. 31, 2024	Sep. 30, 2020
Loss Contingencies [Line Items]
Cash payments and issuances shares description			the Company engaged a consultant pursuant to which the consultant was to receive as consideration for services in accordance with a payment schedule three cash payments of $10,000 for a total of $30,000 and three issuances of 1,000,000 shares of the Company’s common stock for a total of 3,000,000 shares. During the first quarter of 2024, the consultant received two separate cash payments of $10,000 for a total of $20,000 and two separate issuances of 1,000,000 shares of the Company’s common stock.
Dispute With Former Contractor [Member]
Loss Contingencies [Line Items]
Wages and other expenses				$ 184,000
Accrual amount related to dispute				$ 54,000
Furlan Agreement [Member]
Loss Contingencies [Line Items]
Base salary		$ 120,000
Number of restricted stock issued		718,403
Mansour Agreement [Member]
Loss Contingencies [Line Items]
Base salary	$ 60,000
Number of restricted stock issued	718,403

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)			1 Months Ended
SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Apr. 10, 2024	Mar. 14, 2024	Feb. 22, 2024	Feb. 15, 2024	Jan. 23, 2024	Apr. 30, 2024	Apr. 09, 2024
Subsequent Event [Line Items]
Shares issued for consulting services		2,000,000
Investor [Member]
Subsequent Event [Line Items]
Shares issued			1,000,000	500,000	480,000
Common stock to investor			$ 50,000	$ 25,000	$ 24,000
Investor 1 [Member]
Subsequent Event [Line Items]
Shares issued			600,000
Common stock to investor			$ 30,000
Investor 2 [Member]
Subsequent Event [Line Items]
Shares issued			1,000,000
Common stock to investor			$ 50,000
Vendor [Member] \| Subsequent Event [Member]
Subsequent Event [Line Items]
Shares issued							600,000
Debt amount							$ 14,998
Dante Jones Inliew [Member] \| Subsequent Event [Member]
Subsequent Event [Line Items]
Shares issued						1,000,000
Lieu [Member] \| Subsequent Event [Member]
Subsequent Event [Line Items]
Shares issued for consulting services	1,050,000