Global Warming Solutions (GWSO) 10-Q15 Nov 212021 Q3 Quarterly reportFinancial data

Company Profile

Cover

Cover - shares	9 Months Ended
Cover - shares	Sep. 30, 2021	Nov. 02, 2021
Cover [Abstract]
Entity Registrant Name	GLOBAL WARMING SOLUTIONS, INC.
Entity Central Index Key	0001430300
Document Type	10-Q
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Current Reporting Status	Yes
Document Period End Date	Sep. 30, 2021
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2021
Entity Common Stock Shares Outstanding		17,547,505
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	000-53170
Entity Incorporation State Country Code	OK
Entity Tax Identification Number	73-1561189
Entity Address Address Line 1	28751 Rancho California Road,
Entity Address Address Line 2	Suite 100
Entity Address City Or Town	Temecula,
Entity Address State Or Province	CA
Entity Address Postal Zip Code	92590
City Area Code	613
Local Phone Number	363-1222
Entity Interactive Data Current	Yes

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Current Assets
Cash and cash equivalents	$ 680,104	$ 12,450
Prepaid expenses	24,923	0
Total current assets	705,027	12,450
Furniture & Equipment, net	31,459	0
Leasehold improvements, net	21,657	0
Intangible assets, net	8,000	63,889
Investment in Green Holistic	71,804	0
Deposits	11,800	0
Total assets	849,747	76,339
Current liabilities
Accounts payable and accrued expenses	1,500	10,171
Due to shareholder	0	1,326
Other current liabilities	31,443	0
Reserve for legal settlements	0	16,042
Total current liabilities	32,943	27,539
Total Liabilities	32,943	27,539
Stockholders' equity
Common stock, $0.001 par value, voting; 200,000,000 shares authorized; 17,547,505 and 24,335,390 shares issued, and outstanding, as of September 30, 2021 and December 31, 2020, respectively.	17,548	24,335
Additional paid in capital	4,503,800	3,253,382
Accumulated deficit	(3,704,544)	(3,228,917)
Total stockholders' equity	816,804	48,800
Total liabilities and stockholders' equity	$ 849,747	$ 76,339

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2021	Dec. 31, 2020
Stockholders' equity
Common stock, shares par value	$ 0.001	$ 0.001
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	17,547,505	24,335,390
Common stock, shares outstanding	17,547,505	24,335,390

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
Consolidated Statements of Operations (Unaudited) - USD ($)	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Revenue
Sales	$ 0	$ 50,454	$ 101,724	$ 119,128
Cost of Sales	0	36,699	72,839	89,619
Gross Profit	0	13,755	28,886	29,509
Operating expenses
Selling, general, and administrative	16,697	797	181,611	1,450
Professional fees	104,741	11,393	132,907	19,225
Research and development	27,416		27,416
Amortization and depreciation	3,951	8,333	15,776	25,000
Total operating expenses	152,804	20,523	357,710	45,675
Income (Loss) from operations	(152,804)	(6,768)	(328,824)	(16,166)
Other income (expense)
Derivative expense	0	0	(163,640)	0
Gain on settlement of debt	0	(9,821)	16,838	(31,932)
Net income (loss) before before taxes	(152,804)	(16,589)	(475,627)	(48,098)
Income tax expense	0	0	0	0
Net income (loss)	$ (152,804)	$ (16,589)	$ (475,627)	$ (48,098)
Basic and diluted (Loss) per share:
Income (loss) per share	$ (0.01)	$ 0	$ (0.02)	$ 0
Weighted average shares outstanding - basic and diluted	20,048,375	32,832,273	23,067,080	29,937,329

Consolidated Statement of Stock

Consolidated Statement of Stockholders Equity (Unaudited) - USD ($)	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Income Deficit [Member]
Balance, shares at Dec. 31, 2019		29,405,000
Balance, amount at Dec. 31, 2019	$ (446,528)	$ 29,405	$ 1,866,649	$ (2,342,582)
Imputed interest	360		360
Stock issued from convertible notes, shares		5,130,390
Stock issued from convertible notes, amount	561,203	$ 5,130	556,073
Stock issued as compensation, shares		1,800,000
Stock issued as compensation, amount	820,100	$ 1,800	818,300
Stock cancelled, shares		(12,000,000)
Stock cancelled, amount	0	$ (12,000)	12,000
Net loss	(886,335)	$ 0	0	(886,335)
Balance, shares at Dec. 31, 2020		24,335,390
Balance, amount at Dec. 31, 2020	48,800	$ 24,335	3,253,382	(3,228,917)
Net loss	(475,627)			(475,627)
Stock issued for cash, shares		968,000
Stock issued for cash, amount	1,373,630	$ 968	1,372,662
Stock repurchased for cash, shares		(7,755,885)
Stock repurchased for cash, amount	(130,000)	$ (7,756)	(122,244)
Balance, shares at Sep. 30, 2021		17,547,505
Balance, amount at Sep. 30, 2021	$ 816,804	$ 17,548	$ 4,503,800	$ (3,704,544)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
Consolidated Statements of Cash Flows (Unaudited) - USD ($)	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Operating activities:
Net (Loss)	$ (152,804)	$ (16,589)	$ (475,627)	$ (48,098)	$ (886,335)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Imputed Interest			0	360
Depreciation and amortization	3,951	8,333	15,776	25,000
Changes in operating assets and liabilities:
Prepaid expenses			(24,923)	0
Accounts payable			(9,997)	(13,346)
Accrued interest			0	24,927
Deferred revenue			0	134
Other current liabilities			31,443	0
Reserve for settlements			(16,042)	16,042
Net cash provided by (used in) operating activities			(479,370)	5,019
Investing activities:
Acquisition of property, plant and equipment			(68,607)	0
Acquisition of intangible assets			(16,199)
Deposits			(11,800)
Net cash received in investing activities			(96,606)
Cash flows from financing activities:
Convertible note			0	(29,000)
Proceeds from issuance of stock, net			1,373,630	29,000
Funds used to repurchase stock			(130,000)	0
Net cash provided by financing activities			1,243,630	0
Net change in cash			667,654	5,019
Cash, beginning of the period			12,450	11,682	11,682
Cash, ending of the period	$ 680,104	$ 16,701	680,104	16,701	$ 12,450
Supplemental disclosure of cash flows information:
Cash paid for interest			0	0
Cash paid for income taxes			$ 0	$ 0

Nature of Operations and Basis

Nature of Operations and Basis of Presentation	9 Months Ended
Nature of Operations and Basis of Presentation	Sep. 30, 2021
Nature of Operations and Basis of Presentation
NOTE 1. Nature of Operations and Basis of Presentation	NOTE 1. Nature of Operations and Basis of Presentation Global Warming Solutions, Inc. (“Company”) is an Oklahoma corporation headquartered in California that develops technologies to help mitigate the effects of global warming. Formerly maintaining a retail operation in CBD products this has since been divested to focus primarily on climate change solutions. The Company was formerly known as Southern Investments, Inc., and was domiciled in Oklahoma. On April 15, 2007, the company changed its name to Global Warming Solutions, Inc., and moved its headquarters to the commonwealth of Canada. In February 2021 we relocated to Temecula, California. The Company was incorporated on March 30, 1999, as Southern Investments, Inc. and has not been in bankruptcy, receivership or any similar proceeding. The Company has never been classified as a shell company. On April 15, 2007, Southern Investments, Inc. acquired all of the issued and outstanding stock of Global Warming Technologies, Inc., an Oklahoma corporation, in exchange for 55,000,000 shares of Southern Investments, Inc. common stock. Following the acquisition, Southern Investments, Inc. changed its name to Global Warming Solutions, Inc., and the Company implemented a 1 for 10 reverse stock split of the Company’s outstanding common stock that took effect on July 6, 2007. From 2007-2017 the Company was conducting testing of its fertilizer product made with Humate Coated Urea (HCU) with various farmers in Canada. Recently the Company has begun a pilot program in New Zealand with Carbon Company, LTD. Originally, the Company obtained 11.8% of Carbon Company, LTD which was transferred to the Company’s CEO as compensation for work performed on behalf of the Company prior to 2018. On October 23, 2019, the Company acquired the domain name “www.cbd.biz” and certain other intangible assets in exchange for a convertible promissory note for $100,000 and began offering hemp-based cannabinoid (“CBD”) products through this website. On May 8, 2021, the company ceased all operations relating to CBD sales. The website “www.cbd.biz” has since been shut down. All operations pertaining to CBD sales have been divested and discontinued. The domain and all other assets associated with CBD sales was transferred to Green Holistic Solutions, Inc., in exchange for 18 million shares of Green Holistic Solutions, Inc. Green Holistic Solutions, Inc., is controlled by Paul Rosenberg and Michael Hawkins, both of whom are a significant shareholder of the Company. The accompanying unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and with the instructions to Form 10-Q and Rule 8-03 of Regulation S-X promulgated by the Securities and Exchange Commission (“SEC”). Accordingly, they do not include all of the information and disclosures required by GAAP for annual financial statements. The accompanying unaudited consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto in the Company’s Annual Report on Form 10-K for the year ended December 31, 2020, filed with the SEC on March 12, 2021. In the opinion of management, such statements include all adjustments (consisting only of normal recurring items) which are considered necessary for a fair presentation of our consolidated financial statements as of December 31, 2020, and for the three and nine months ended September 30, 2021, and 2020. The results of operations for the three and nine months ended September 30, 2021, are not necessarily indicative of the operating results for the full year ending December 31, 2021.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
Summary of Significant Accounting Policies	Sep. 30, 2021
Summary of Significant Accounting Policies
NOTE 2. Summary of Significant Accounting Policies	NOTE 2. Summary of Significant Accounting Policies Principles of Consolidation The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All significant intercompany balances and transactions have been eliminated. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, and disclosures of contingent assets and liabilities at the date of the financial statements and reported amounts of revenues and expenses during the reporting period. Management bases its estimates on historical experience and on various assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. The most significant estimates include revenue recognition; sales returns and other allowances; allowance for doubtful accounts; valuation of inventory; valuation and recoverability of long-lived assets; property and equipment; contingencies; and income taxes. On a regular basis, management reviews its estimates utilizing currently available information, changes in facts and circumstances, historical experience and reasonable assumptions. After such reviews, and if deemed appropriate, those estimates are adjusted accordingly. Actual results could differ from those estimates. Revenue Recognition Policies We earn revenue from the sale of products. Under Topic 606, revenue is recognized when control of the promised goods or services is transferred to our customers, in an amount that reflects the consideration we expect to be entitled to in exchange for those goods or services. We determine revenue recognition through the following steps: · identification of the contract, or contracts, with a customer; · identification of the performance obligations in the contract; · determination of the transaction price; · allocation of the transaction price to the performance obligations in the contract; and · recognition of revenue when, or as, we satisfy a performance obligation. Concentration of Credit Risk and Significant Customers Financial instruments which potentially subject the Company to a concentration of credit risk consist principally of temporary cash investments and accounts receivable. The Company places its temporary cash investments with financial institutions insured by the FDIC. The Company has one primary customer that has accounted for 92% of its sales for the year ended December 31, 2020. Concentrations of credit risk with respect to trade receivables and commodities are limited due to the diverse group of customers to whom the Company provides services to. The Company establishes an allowance for doubtful accounts when events and circumstances regarding the collectability of its receivables or the selling of its commodities warrant based upon factors such as the credit risk of specific customers, historical trends, other information and past bad debt history. The outstanding balances are stated net of an allowance for doubtful accounts. Our cash balances are maintained in accounts held by major banks and financial institutions located in the United States. The Company may occasionally maintain amounts on deposit with a financial institution that are in excess of the federally insured limit of $250,000. The risk is managed by maintaining all deposits in high-quality financial institutions. The Company had $0 in excess of federally insured limits on September 30, 2021, and December 31, 2020. Cost of Goods Sold The Company recognizes the direct cost of purchasing product for sale, including freight-in and packaging, as cost of goods sold in the accompanying statement of operations. Accounts Receivable The Company’s accounts receivable are trade accounts receivable. The Company recognized $0 as an uncollectable reserve as of September 30, 2021, and the year ending December 31, 2020. Income Taxes Income taxes are accounted for under the assets and liability method. Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry forwards. 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 measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or settled. Basic and Diluted Net Loss Per Share The Company follows ASC Topic 260 – Earnings Per Share FASB 2015-06, Earnings Per Share Basic net earnings (loss) per common share are computed by dividing the net earnings (loss) for the period by the weighted average number of common shares outstanding during the period. Diluted earnings (loss) per share are computed using the weighted average number of common and dilutive common stock equivalent shares outstanding during the period. Dilutive common stock equivalent shares consist convertible debentures. Commitments and Contingencies The Company reports and accounts for its commitments and contingencies in accordance with ASC 440 – Commitments ASC 450 – Contingencies Recent Accounting Pronouncements: There have been no recent accounting pronouncements issued which are expected to have a material effect on the Company’s financial statements. Management continues to monitor and review recently issued accounting guidance upon issuance. In August 2016, the FASB issued ASU No. 2016-15, Statement of Cash Flows Classification of Certain Cash Receipts and Cash Payments On August 28, 2017, the FASB issued Accounting Standards Update No. 2017-12, Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities On August 27, 2018, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update No. 2018-13, Fair Value Measurement (Topic 820), Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement On November 11, 2019, the FASB issued Accounting Standards Update No. 2019-08, Compensation—Stock Compensation (Topic 718) and Revenue from Contracts with Customers (Topic 606): Codification Improvements—Share-Based Consideration Payable to a Customer We have implemented all other new accounting pronouncements that are in effect and that may impact our financial statements and we do not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on our consolidated financial position or results of operations.

Going Concern

Going Concern	9 Months Ended
Going Concern	Sep. 30, 2021
Going Concern
NOTE 3. Going Concern	NOTE 3. Going Concern The Company’s financial statements are prepared using generally accepted accounting principles, which contemplate the realization of assets and liquidation of liabilities in the normal course of business. Because the business is new and has a limited history, no certainty of continuation can be stated. The accompanying financial statements for the nine months ended September 30, 2021, and 2020 and as of September 30, 2021, and December 31, 2020, have been prepared assuming that we will continue as a going concern, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business. The Company suffered losses from operations in all years since inception, and has a nominal working capital surplus, which raise substantial doubt about its ability to continue as a going concern. Management is taking steps to raise additional funds to address its operating and financial cash requirements to continue operations in the next twelve months. Management has devoted a significant amount of time in the raising of capital from additional debt and equity financing. However, the Company’s ability to continue as a going concern is dependent upon raising additional funds through debt and equity financing and generating revenue. There are no assurances the Company will receive the necessary funding or generate revenue necessary to fund operations. The financial statements contain no adjustments for the outcome of this uncertainty.

Balance Sheet Items

Balance Sheet Items	9 Months Ended
Balance Sheet Items	Sep. 30, 2021
Balance Sheet Items
NOTE 4. Balance Sheet Items	NOTE 4. Balance Sheet Details Intangible Assets On October 23, 2019, the Company acquired the URL “www.cbd.biz” and certain other intangible assets consisting of trade secrets, brand recognition, and work product for $100,000. The company is currently amortizing this amount over a 36-month period, recognizing $2,778 in amortization per month. On May 8, 2021, the company ceased all operations relating to CBD sales. The website “www.cbd.biz” has since been shut down. All operations pertaining to CBD sales have been divested and discontinued. The domain and all other assets associated with CBD sales was transferred to Green Holistic Solutions, Inc., in exchange for 18 million shares of Green Holistic Solutions, Inc. Green Holistic Solutions, Inc., is controlled by Paul Rosenberg and Michael Hawkins, both of whom are a significant shareholder of the Company. Debt On December 11, 2012, the Company entered into a convertible promissory note with Paul Rosenberg in the amount of $144,000. An additional fee of $9,512 was added to the note in December 2017. The note accrued interest at 10% per year and may be convertible into common stock at $0.01 per share. The promissory note is due on demand. The balance due on this note as of December 31, 2019, was $244,800. An additional $62,100 of interest due on the promissory note of Valeriy Lobaryev was assigned to this note on September 18, 2018. On December 5, 2020, the noteholder entered into a conversion agreement where the debt was converted into equity shares (see NOTE 5 – Stockholders’ Equity). On December 11, 2012, the Company entered into a convertible promissory note with Valeriy Lobaryev in the amount of $108,000. The note accrued interest at 10% per year and was convertible into common stock at $0.01 per share. The promissory note is due on demand. On December 13, 2013, Valeriy Lobaryev assigned his note to Paul Rosenberg. On September 18, 2018, Paul Rosenberg assigned this note to Epic Industry Corp. All interest earned until this date, in the amount of $62,100 was transferred to Paul Rosenberg convertible promissory note. The balance due on this note as of December 31, 2019, was $121,500. On December 5, 2020, the noteholder entered into a conversion agreement where the debt was converted into equity shares (see NOTE 5 – Stockholders’ Equity). On October 23, 2019, the Company entered into a convertible promissory note with Paul Rosenberg and Overwatch Partners, Inc., in the amount of $50,000 each for a total of $100,000 which was for the acquisition of the URL “www.cbd.biz” and other various intangible assets. The note accrued interest at 10% per year and was convertible into common stock at $0.01 per share. The promissory notes are due in full on November 13, 2020. The notes may be converted at any time at the discretion of the holder provided such conversion would not give the note holder or any affiliates more than 5% control of the Company. The balance due on each note as of December 31, 2019, was $50,625 for a total amount owed of $101,250. On December 5, 2020, the noteholder entered into a conversion agreement where the debt was converted into equity shares (see NOTE 5 – Stockholders’ Equity). On October 23, 2019, the Company entered into a Line of Credit agreement with Paul Rosenberg and Epic Industry Corp. The Line of Credit agreement has a zero-interest rate but allows for the conversion of the debt into common stock of the Company at $0.01 per share. As of December 31, 2020, the Line of Credit agreement was terminated. Mr. Rosenberg has settled his portion of the Line of Credit while Epic Industry Corp is owed $960 towards the line of credit and subsequently paid in January 2021. On December 5, 2020, the Company converted all its outstanding debt into common stock. Total debt converted was $531,203 at the conversion price of $2.13 per share. An additional two million shares were issued to three debt holders as settlement for converting at $2.13 per share instead of $0.01 as outlined in their various debt instruments. Under the conversions, Paul Rosenberg was issued 1,155,585 shares of common stock, Epic Industry Corp was issued 550,606 shares of common stock and Overwatch Partners, Inc., was issued 523,899 shares of common stock.

Stockholders Equity

Stockholders Equity	9 Months Ended
Stockholders Equity	Sep. 30, 2021
Stockholders Equity
NOTE 5. Stockholders' Equity	NOTE 5. Stockholders’ Equity As of September 30, 2021, the Company was authorized to issue 1,500,000,000 common shares at a par value of $0.001. As of September 30, 2021, the Company had issued and outstanding, 17,547,505 common shares. In November 2020 the former CEO elected to cancel 12,000,000 shares of his stock. In July 2020 two noteholders (Paul Rosenberg and Epic Industry Corp) each converted $14,500 of the outstanding debt the Company owed them into common shares of stock under the terms and conditions outlined in their agreements, which call for a conversion rate of $0.01 per share. Each noteholder was issued 1,450,000shares for a total of 2,900,000 shares of common stock issued in July 2020. On October 1, 2020, we issued 1,600,000 shares of common stock to four individuals as compensation. We issued 1,000,000 common shares to Paul Rosenberg, 200,000 common shares to Victor Vasilenko, 200,000 common shares to Svitlana Kondrikova On December 5, 2020, three note holders converted their outstanding debt into shares of the Company. Epic Industry Corp entered into a conversion agreement where it converted the outstanding debt of $116,900 into 550,606 shares of the company’s common stock. Paul Rosenberg entered into a conversion agreement where it converted the outstanding debt of $360,085 into 1,155,885 shares of the company’s common stock. Overwatch Partners, Inc., entered into a conversion agreement where it converted the outstanding debt of $55,208 into 523,899 shares of the company’s common stock. On December 7, 2020, we issued 200,000 shares of common stock to Igor Vasilenko for services provided as compensation. In February 2021, the Company commenced a private placement of its common shares at an offering price of $1.25 per share. As of September 30, 2021, the Company had sold 968,000 shares of its common stock for gross proceeds of $1,210,000. In addition, each investor was issued a warrant to purchase an additional share at $1.75 for every 10 shares they purchased. The private capital raise was exempt from registration under Regulation D Rule 506(c). This funding will be utilized for day-to-day operations as well as to finance the development of our ECO APP and the mobile system for the production of hydrogen and electric energy during the movement of automobile, along with other unforeseen projects that the Company will elect to develop and participate in. On April 29, 2021, the Company paid Vladimir Valisenko, the former CEO of the Company, $50,000 in exchange for services and the cancellation of 5,000,000of the Company’s common stock. In August 2021, the Company cancelled 400,000 shares of common stock in exchange for $60,000. On September 27, 2021, the Company cancelled 2,355,885 shares of common stock in exchange for $20,000. As of September 30, 2021, the Company was authorized to issue 1,500,000,000 common shares at a par value of $0.001. As of September 30, 2021, the Company had issued and outstanding, 17,547,505common shares.

Warrants to Purchase Common Sto

Warrants to Purchase Common Stock	9 Months Ended
Warrants to Purchase Common Stock	Sep. 30, 2021
Warrants to Purchase Common Stock
NOTE 6. Warrants to Purchase Common Stock	NOTE 6. Warrants to Purchase Common Stock Warrants Issued to Investors As of September 30, 2021, we have warrants to purchase 91,600 shares of common stock at $1.75 per share. All of these warrants expire between March and July 2026.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
Commitments and Contingencies	Sep. 30, 2021
Commitments and Contingencies
NOTE 7. Commitments and Contingencies	NOTE 7. Commitments and Contingencies The Company has no commitments or contingencies for the three and nine months ended September 30, 2021, and 2020.

Acquisitions

Acquisitions	9 Months Ended
Acquisitions	Sep. 30, 2021
Acquisitions
NOTE 8. Acquisitions	NOTE 8. Acquisitions On October 23, 2019, we acquired the domain “www.cbd.biz” and various other intangible assets from Paul Rosenberg and Overwatch Partners, Inc. The Company expects to continue to expend a significant amount of time and capital to further develop these assets. On March 15, 2021, the Company acquired 62.5% of Green Holistic Solutions, Inc., when it transferred the domain of www.cbd.biz and associated intangible and tangible assets to Green Holistic Solutions in exchange for 15,000,000 shares of common stock. On May 6, 2021, the Company decided to divest itself of control of the Green Holistic Solutions. On May 11, 2021, 30,000,000 shares of Green Holistic Solutions was acquired by Paul Rosenberg and Overwatch Partners, Inc. Due to this acquisition the Company owns 27.8% of Green Holistic Solutions, Inc., and treats its investment into the Company as a Cost Basis investment. The Company has no operational control over Green Holistic Solutions, Inc. We entered into a convertible promissory note of $50,000 with Paul Rosenberg and a convertible promissory note of $50,000 with Overwatch Partners, Inc., as a part of the purchase of these assets. The acquisition price was $100,000. On May 8, 2021, the company ceased all operations relating to CBD sales. The website “www.cbd.biz” has since been shut down. All operations pertaining to CBD sales have been divested and discontinued. The domain and all other assets associated with CBD sales was transferred to Green Holistic Solutions, Inc., in exchange for 18 million shares of Green Holistic Solutions, Inc. Green Holistic Solutions, Inc., is controlled by Paul Rosenberg and Michael Hawkins, both of whom are a significant shareholder of the Company.

Subsequent Events

Subsequent Events	9 Months Ended
Subsequent Events	Sep. 30, 2021
Subsequent Events
NOTE 9. Subsequent Events	NOTE 9. Subsequent Events None

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended
Summary of Significant Accounting Policies (Policies)	Sep. 30, 2021
Summary of Significant Accounting Policies
Principles of Consolidation	The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All significant intercompany balances and transactions have been eliminated.
Use of Estimates	The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, and disclosures of contingent assets and liabilities at the date of the financial statements and reported amounts of revenues and expenses during the reporting period. Management bases its estimates on historical experience and on various assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. The most significant estimates include revenue recognition; sales returns and other allowances; allowance for doubtful accounts; valuation of inventory; valuation and recoverability of long-lived assets; property and equipment; contingencies; and income taxes. On a regular basis, management reviews its estimates utilizing currently available information, changes in facts and circumstances, historical experience and reasonable assumptions. After such reviews, and if deemed appropriate, those estimates are adjusted accordingly. Actual results could differ from those estimates.
Revenue Recognition Policies	We earn revenue from the sale of products. Under Topic 606, revenue is recognized when control of the promised goods or services is transferred to our customers, in an amount that reflects the consideration we expect to be entitled to in exchange for those goods or services. We determine revenue recognition through the following steps: · identification of the contract, or contracts, with a customer; · identification of the performance obligations in the contract; · determination of the transaction price; · allocation of the transaction price to the performance obligations in the contract; and · recognition of revenue when, or as, we satisfy a performance obligation.
Concentration of Credit Risk and Significant Customers	Financial instruments which potentially subject the Company to a concentration of credit risk consist principally of temporary cash investments and accounts receivable. The Company places its temporary cash investments with financial institutions insured by the FDIC. The Company has one primary customer that has accounted for 92% of its sales for the year ended December 31, 2020. Concentrations of credit risk with respect to trade receivables and commodities are limited due to the diverse group of customers to whom the Company provides services to. The Company establishes an allowance for doubtful accounts when events and circumstances regarding the collectability of its receivables or the selling of its commodities warrant based upon factors such as the credit risk of specific customers, historical trends, other information and past bad debt history. The outstanding balances are stated net of an allowance for doubtful accounts. Our cash balances are maintained in accounts held by major banks and financial institutions located in the United States. The Company may occasionally maintain amounts on deposit with a financial institution that are in excess of the federally insured limit of $250,000. The risk is managed by maintaining all deposits in high-quality financial institutions. The Company had $0 in excess of federally insured limits on September 30, 2021, and December 31, 2020.
Cost of Goods Sold	The Company recognizes the direct cost of purchasing product for sale, including freight-in and packaging, as cost of goods sold in the accompanying statement of operations.
Accounts Receivable	The Company’s accounts receivable are trade accounts receivable. The Company recognized $0 as an uncollectable reserve as of September 30, 2021, and the year ending December 31, 2020.
Income Taxes	Income taxes are accounted for under the assets and liability method. Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry forwards. 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 measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or settled.
Basic and Diluted Net Loss Per Share	The Company follows ASC Topic 260 – Earnings Per Share FASB 2015-06, Earnings Per Share Basic net earnings (loss) per common share are computed by dividing the net earnings (loss) for the period by the weighted average number of common shares outstanding during the period. Diluted earnings (loss) per share are computed using the weighted average number of common and dilutive common stock equivalent shares outstanding during the period. Dilutive common stock equivalent shares consist convertible debentures.
Commitments and Contingencies	The Company reports and accounts for its commitments and contingencies in accordance with ASC 440 – Commitments ASC 450 – Contingencies
Recent Accounting Pronouncements	There have been no recent accounting pronouncements issued which are expected to have a material effect on the Company’s financial statements. Management continues to monitor and review recently issued accounting guidance upon issuance. In August 2016, the FASB issued ASU No. 2016-15, Statement of Cash Flows Classification of Certain Cash Receipts and Cash Payments On August 28, 2017, the FASB issued Accounting Standards Update No. 2017-12, Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities On August 27, 2018, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update No. 2018-13, Fair Value Measurement (Topic 820), Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement On November 11, 2019, the FASB issued Accounting Standards Update No. 2019-08, Compensation—Stock Compensation (Topic 718) and Revenue from Contracts with Customers (Topic 606): Codification Improvements—Share-Based Consideration Payable to a Customer We have implemented all other new accounting pronouncements that are in effect and that may impact our financial statements and we do not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on our consolidated financial position or results of operations.

Nature of Operations and Basi_2

Nature of Operations and Basis of Presentation (Details Narrative) - USD ($)	May 08, 2021	Jul. 06, 2007	Oct. 23, 2019	Apr. 15, 2007	Sep. 30, 2021	Dec. 31, 2020
Reverse stock split		1 for 10
Shares of common stock	18,000,000
Acquisition of other intangible assets					$ 16,199
Southern Investments, Inc. [Member]
Exchange of shares				55,000,000
Alterna Motors, LLC [Member]
Ownership percentage						11.80%
Overwatch Partners, Inc. [Member]
Shares of common stock					523,899
Acquisition of other intangible assets			$ 100,000

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	3 Months Ended	9 Months Ended	12 Months Ended
	Mar. 31, 2020	Sep. 30, 2021	Dec. 31, 2020
Amount in excess of insured limit		$ 0	$ 0
Uncollectable reserve accounts receivable	$ 0	0
One Primary customer [Member]
Concentration of credit risk percentage			92.00%
United States [Member]
Federally insured limit		$ 250,000

Balance Sheet Items (Details Na

Balance Sheet Items (Details Narrative) - USD ($)	May 08, 2021	Dec. 05, 2020	Dec. 11, 2012	Oct. 23, 2019	Sep. 18, 2018	Sep. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Shares of common stock	18,000,000
Prepaid expense						$ 50,548
Debt converted		$ 531,203
Conversion price		$ 2.13
Acquisition of other intangible assets						$ 16,199
Three debt holders [Member]
Conversion price		$ 2.13
Additional shares issued		2,000,000
Overwatch Partners, Inc. [Member]
Shares of common stock						523,899
Conversion price				$ 0.01
Acquisition of other intangible assets				$ 100,000
Promissory note				$ 50,000
Debt outstanding balance								$ 50,625
Accrued interest				10.00%
Maturity date				Nov. 13, 2020
Amortizing period				36 years
Amortization expense, per month				$ 2,778
Securities Transfer Corporation [Member]
Payable to accounts payables along with interest						$ 350	$ 350
Paul Rosenberg [Member]
Shares of common stock						1,155,585
Conversion price			$ 0.01	$ 0.01
Promissory note			$ 144,000	$ 50,000
Debt outstanding balance								244,800
Accrued interest			10.00%	10.00%
Maturity date				Nov. 13, 2020
Interest due on debt			$ 62,100
Paul Rosenberg [Member] \| December 2017 [Member]
Additional fee for promissory note			$ 9,512
Valeriy Lobaryev [Member]
Conversion price			$ 0.01
Promissory note			$ 108,000
Debt outstanding balance								121,500
Accrued interest			10.00%
Interest due on debt					$ 62,100
Paul Rosenberg and Overwatch Partners, Inc. [Member]
Promissory note				$ 100,000
Debt outstanding balance								$ 101,250
Paul Rosenberg and Epic Industry Corp [Member] \| Line of Credit Agreement [Member]
Conversion price				$ 0.01
Epic Industry Corp [Member]
Shares of common stock						550,606
Line of credit							$ 960

Stockholders Equity (Details Na

Stockholders Equity (Details Narrative) - USD ($)	Dec. 07, 2020	Dec. 05, 2020	Sep. 27, 2021	Aug. 31, 2021	Feb. 28, 2021	Sep. 30, 2021	Apr. 29, 2021	Dec. 31, 2020	Oct. 23, 2019
Common stock cancelled shares in exchange, shares			2,355,885	400,000
Common stock cancelled shares in exchange, amount			$ 20,000	$ 60,000
Common stock, share authorized						1,500,000,000		1,500,000,000
Common stock, share issued						17,547,505		29,405,000
Common stock, share outstanding						17,547,505		29,405,000
Common stock, shares par value						$ 0.001		$ 0.001
Conversion rate		$ 2.13
Vladimir Valisenko [Member]
Cancellation of shares							5,000,000
Amount paid, in exchange of services							$ 50,000
Overwatch Partners, Inc. [Member]
Conversion rate									$ 0.01
Conversion Agreement [Member] \| Epic Industry Corp [Member]
Debt instrument converted amount		$ 116,900
Debt instrument converted amount, shares issued		550,606
Conversion Agreement [Member] \| Paul Rosenberg [Member]
Debt instrument converted amount		$ 360,085
Debt instrument converted amount, shares issued		1,155,885
Conversion Agreement [Member] \| Overwatch Partners, Inc. [Member]
Debt instrument converted amount		$ 55,208
Debt instrument converted amount, shares issued		523,899
July 2020 [Member]
Debt instrument converted amount, shares issued						2,900,000
July 2020 [Member] \| Epic Industry Corp [Member]
Debt instrument converted amount						$ 14,500
Debt instrument converted amount, shares issued						1,450,000
Conversion rate						$ 0.01
October 1, 2020 [Member] \| Paul Rosenberg [Member]
Common stock, share issued						1,000,000
February 2021 [Member]
Offering price per share					$ 1.25
Shares sold, private placement						968,000
Gross proceeds from shares sold						$ 1,210,000
Additional shares description					, each investor was issued a warrant to purchase an additional share at $1.75 for every 10 shares they purchased.
CEO [Member] \| November 2020 [Member]
Cancellation of shares						12,000,000
Igor Vasilenko [Member]
Common stock shares issued for compensation	200,000
Four Individuals [Member] \| October 1, 2020 [Member]
Common stock shares issued for compensation						1,600,000
Victor Vasilenko [Member] \| October 1, 2020 [Member]
Common stock, share issued						200,000
Svitlana Kondrikova [Member] \| October 1, 2020 [Member]
Common stock, share issued						200,000

Warrants to Purchase Common S_2

Warrants to Purchase Common Stock (Details Narrative) - February 2021 [Member]	9 Months Ended
	Sep. 30, 2021$ / sharesshares
Warrants purchase \| shares	91,600
Price per share \| $ / shares	$ 1.75

Acquisitions (Details Narrative

Acquisitions (Details Narrative) - USD ($)	May 08, 2021	May 06, 2021	Mar. 15, 2021	Dec. 11, 2012	Oct. 23, 2019	Sep. 30, 2021
Shares of common stock	18,000,000
Acquisition price					$ 100,000
Paul Rosenberg [Member]
Shares of common stock						1,155,585
Promissory note				$ 144,000	50,000
Overwatch Partners, Inc. [Member]
Shares of common stock						523,899
Promissory note					$ 50,000
Green Holistic Solutions Inc [Member]
Shares of common stock		30,000,000	15,000,000
Acquisition rate		27.80%	62.50%