Global Warming Solutions (GWSO) 10-Q21 Jun 232023 Q1 Quarterly reportFinancial data

Company Profile

Cover

Cover - shares	3 Months Ended
Cover - shares	Mar. 31, 2023	May 03, 2023
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	Mar. 31, 2023
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2023
Entity Common Stock Shares Outstanding		16,053,336
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 Interactive Data Current	Yes
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	951
Local Phone Number	528-2102

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Current Assets
Cash and cash equivalents	$ 23,050	$ 79
Prepaid expenses	0	0
Marketable Securities	5,786	64,589
Other current assets	83,812	109,670
Total current assets	112,648	174,338
Furniture & Equipment, net	19,599	21,551
Leasehold improvements, net	10,848	12,626
Intangible assets, net	9,535	9,714
Investment in Green Holistic	71,804	71,804
Deposits	6,250	6,250
Total assets	230,684	296,282
Current liabilities
Accounts payable and accrued expenses	61,415	19,126
Loan Payable	380,000	300,000
Other current liabilities	84,512	113,729
Total current liabilities	525,927	432,855
Total Liabilities	525,927	432,855
Stockholders' equity
Common stock, $0.001 par value, voting; 1,500,000,000 shares authorized; 16,053,336 and 16,025,050 shares issued, and outstanding, as of March 31, 2023 and December 31, 2022, respectively.	16,053	16,025
Additional paid in capital	5,054,294	4,955,322
Accumulated deficit	(5,365,591)	(5,107,920)
Total stockholders' equity	(295,244)	(136,573)
Total liabilities and stockholders' equity	$ 230,684	$ 296,282

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2023	Dec. 31, 2022
Consolidated Balance Sheets
Common Stock, Shares Par Value	$ 0.001	$ 0.001
Common Stock, Shares Authorized	1,500,000,000	1,500,000,000
Common Stock, Shares Issued	16,053,336	16,025,050
Common Stock, Shares Outstanding	16,053,336	16,025,050

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended
Consolidated Statements of Operations (Unaudited) - USD ($)	Mar. 31, 2023	Mar. 31, 2022
Revenue
Sales	$ 0	$ 0
Cost of Sales	0	0
Gross Profit	0	0
Operating expenses
Selling, general, and administrative	102,146	81,136
Professional fees	13,798	194,137
Research and development	141,000	0
Amortization and depreciation	3,908	3,908
Total operating expenses	260,853	279,181
Income (Loss) from operations	(260,853)	(279,181)
Other income (expense)
Interest Expense	(14,498)	0
Gain (loss) on Marketable Securities	17,680	(11,803)
Net income (loss) before before taxes	(257,671)	(290,984)
Income tax expense	0	0
Net income (loss)	$ (257,671)	$ (290,984)
Basic and diluted (Loss) per share:
Income (loss) per share	$ (0.02)	$ (0.01)
Weighted average shares outstanding - basic and diluted	16,044,003	23,331,383

Consolidated Statement of Stock

Consolidated Statement of Stockholders Equity (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Statement [Line Items]
Balance, amount	$ (136,573)	$ 973,278
Stock issued as compensation, amount		156,000
Stock Retired, amount		0
Net loss	(257,671)	(290,984)
Shares Sold, amount	99,000
Balance, amount	$ (295,244)	$ 838,294
Common Stock
Statement [Line Items]
Balance, shares	16,025,050	17,604,705
Balance, amount	$ 16,025	$ 17,605
Stock issued as compensation, shares		30,000
Stock issued as compensation, amount		$ 30
Stock Retired, amount		$ (1,616)
Shares Sold, shares	28,286
Shares Sold, amount	$ 28
Balance, shares	16,053,336	16,018,250
Balance, amount	$ 16,053	$ 16,018
Additional Paid-in Capital [Member]
Statement [Line Items]
Balance, amount	4,955,322	4,785,843
Stock issued as compensation, amount		155,970
Stock Retired, amount		1,616
Shares Sold, amount	98,972
Balance, amount	5,054,294	4,943,429
Accumulated Income Deficit [Member]
Statement [Line Items]
Balance, amount	(5,107,920)	(3,830,170)
Net loss	(257,671)	(290,984)
Balance, amount	$ (5,365,591)	$ (4,121,154)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
Consolidated Statements of Cash Flows (Unaudited) - USD ($)	Mar. 31, 2023	Mar. 31, 2022
Operating activities:
Net (Loss)	$ (257,671)	$ (290,985)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Depreciation and amortization	3,908	3,908
Changes in operating assets and liabilities:
Prepaid expenses	0	12,110
Marketable Securities	58,804	(54,405)
Other current assets	25,858	(3,840)
Accounts payable	42,289	1,250
Other current liabilities	(29,216)	(4,052)
Net cash provided by (used in) operating activities	(156,029)	(336,012)
Investing activities:
Acquisition of property, plant and equipment	0	(179)
Acquisition of intangible assets	0	(2,330)
Net cash received in investing activities	0	(2,508)
Cash flows from financing activities:
Proceeds from issuance of stock, net	99,000	156,000
Proceeds from Short-term Debt	80,000
Funds used to repurchase stock	0	0
Net cash provided by financing activities	179,000	156,000
Net change in cash	22,971	(182,521)
Cash, beginning of the period	79	840,639
Cash, ending of the period	23,050	658,119
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	3 Months Ended
Nature of Operations and Basis of Presentation	Mar. 31, 2023
Nature of Operations and Basis of Presentation
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 that help mitigate man-made climate change while maintaining a retail operation. 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. On October 23, 2019, the Company acquired the domain name, “www.cbd.biz” and other intangible assets from Paul Rosenberg and Overwatch Partners, Inc., for $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. The accompanying 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 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, 2022, filed with the SEC on April 14, 2023. 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, 2022, and for the three months ended March 31, 2023, and 2022. The results of operations for the three months ended March 31, 2023, are not necessarily indicative of the operating results for the full year ending December 31, 2023.

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended
Summary of Significant Accounting Policies	Mar. 31, 2023
Summary of Significant Accounting Policies
Summary Of Significant Accounting Policies	NOTE 2. Summary of Significant Accounting Policies 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 had no customers for the year ended December 31, 2022. 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 March 31, 2023, and 2022. 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 for the years ending March 31, 2023, and 2022. 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 June 2014, the FASB issued ASU No. 2014-10, which eliminated certain financial reporting requirements of companies previously identified as “ Development Stage Entities On May 28, 2014, the FASB issued ASU No. 2015-08 a standard on recognition of revenue from contracts with customers (Topic 606). An issue discussed relates to when another party, along with the entity, is involved in providing a good or a service to a customer. In those circumstances, Topic 606 requires the entity to determine whether the nature of its promise is to provide that good or service to the customer (that is, the entity is a principal) or to arrange for the good or service to be provided to the customer by the other party (that is, the entity is an agent). This determination is based upon whether the entity controls the good or the service before it is transferred to the customer. Topic 606 includes indicators to assist in this evaluation. The Company evaluated all its contracts to determine if the Company was a principal or agent. The Company has determined it was the principal in all its contracts. In August 2016, the FASB issued ASU No. 2016-15, Statement of Cash Flows Classification of Certain Cash Receipts and Cash Payments In November 2015, the FASB issued ASU No. 2015-17, Balance Sheet Classification of Deferred Taxes In May 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers (Topic 606) Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net) In August 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-15, “ Presentation of Financial Statements—Going Concern: Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern 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	3 Months Ended
Going Concern	Mar. 31, 2023
Going Concern
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 three months ended March 31, 2023, and 2021 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 DETAILS

BALANCE SHEET DETAILS	3 Months Ended
BALANCE SHEET DETAILS	Mar. 31, 2023
BALANCE SHEET DETAILS
BALANCE SHEET DETAILS	NOTE 4. BALANCE SHEET DETAILS Intangible Assets As of March 31, 2023, the Company has approximately $9,535 in net intangible assets that consists of domain names, and copyright costs. The company is currently amortizing this amount over a 15-year period, recognizing approximately $62 in amortization per month. Accounts Payable and Accrued Expenses The Company’s accounts payable is primarily accrued interest and salaries. Legal Settlements None Debt During the three months ended March 31, 2023, the Company received short-term loans in the aggregate amount of $80,000. These loans carry a 10% annual interest rate and is due on April 18, 2024. As of March 31, 2023, there was $80,000 in outstanding principle on this loan. On October 18, 2022, the Company received a short-term loan in the amount of $300,000. This is loan carries a 10% annual interest rate and is due on April 18, 2023. As of March 31, 2023, there was $300,000 in outstanding principle on this loan.

Operating Lease Assets

Operating Lease Assets	3 Months Ended
Operating Lease Assets	Mar. 31, 2023
Operating Lease Assets
Operating Lease Assets	NOTE 5. Operating Lease Assets The Company entered into a lease agreement on March 1, 2021, September 2026. March 31, 2023 842, "842"

Stockholders Equity

Stockholders Equity	3 Months Ended
Stockholders Equity	Mar. 31, 2023
Stockholders Equity
Stockholders' Equity	NOTE 6. Stockholders’ Equity In February 2021, the Company commenced a private placement of its common shares at an offering price of $1.25 per share. As of March 31, 2021, the Company had sold 788,000 shares of its common stock for gross proceeds of $1,145,000. In addition, each investor was issued a warrant to purchase an additional share at $1.75 for every 10 shares they purchased. In April 2021, the Company sold an additional 128,000 shares of its common stock for gross proceeds of $160,000. 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 (see comments below) 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 5,000,000 of 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. In September 2021, the Company issued 1,200 shares of common stock related to the exercise of warrants for $2,100. In October 2021, the Company sold 56,000 shares of common stock for $280,000. In March 2023, the Company sold 28,286 shares of common stock for $99,000.

Warrants to Purchase Common Sto

Warrants to Purchase Common Stock	3 Months Ended
Warrants to Purchase Common Stock	Mar. 31, 2023
Warrants to Purchase Common Stock
Warrants To Purchase Common Stock	NOTE 7 . Warrants to Purchase Common Stock Warrants Issued to Investors As of March 31, 2023, 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	3 Months Ended
Commitments and Contingencies	Mar. 31, 2023
Commitments and Contingencies
Commitments And Contingencies	NOTE 8. Commitments and Contingencies The Company has no commitments or contingencies for the three months ended March 31, 2023, and 2022.

Subsequent Events

Subsequent Events	3 Months Ended
Subsequent Events	Mar. 31, 2023
Subsequent Events
Subsequent Events	NOTE 9. Subsequent Events None

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	3 Months Ended
Summary of Significant Accounting Policies (Policies)	Mar. 31, 2023
Summary of Significant Accounting Policies
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 had no customers for the year ended December 31, 2022. 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 March 31, 2023, and 2022.
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 for the years ending March 31, 2023, and 2022.
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 June 2014, the FASB issued ASU No. 2014-10, which eliminated certain financial reporting requirements of companies previously identified as “ Development Stage Entities On May 28, 2014, the FASB issued ASU No. 2015-08 a standard on recognition of revenue from contracts with customers (Topic 606). An issue discussed relates to when another party, along with the entity, is involved in providing a good or a service to a customer. In those circumstances, Topic 606 requires the entity to determine whether the nature of its promise is to provide that good or service to the customer (that is, the entity is a principal) or to arrange for the good or service to be provided to the customer by the other party (that is, the entity is an agent). This determination is based upon whether the entity controls the good or the service before it is transferred to the customer. Topic 606 includes indicators to assist in this evaluation. The Company evaluated all its contracts to determine if the Company was a principal or agent. The Company has determined it was the principal in all its contracts. In August 2016, the FASB issued ASU No. 2016-15, Statement of Cash Flows Classification of Certain Cash Receipts and Cash Payments In November 2015, the FASB issued ASU No. 2015-17, Balance Sheet Classification of Deferred Taxes In May 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers (Topic 606) Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net) In August 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-15, “ Presentation of Financial Statements—Going Concern: Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern 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 ($)	1 Months Ended
	Oct. 23, 2019	Apr. 15, 2007
Statement [Line Items]
Reverse Stock Split		1 for 10
Southern Investments Inc [Member]
Statement [Line Items]
Exhange of shares		55,000,000
Overwatch Partners, Inc. [Member]
Statement [Line Items]
Acquisition Of Other Intangible Assets	$ 100,000

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Summary of Significant Accounting Policies
Federally Insured Limit	$ 250,000
Uncollectable Reserve Accounts Receivable	0	$ 0
Loss on contingencies	0		$ 0
Amount In Excess Of Insured Limit	$ 0	$ 0

BALANCE SHEET DETAILS (Details

BALANCE SHEET DETAILS (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended
BALANCE SHEET DETAILS (Details Narrative) - USD ($)	Oct. 18, 2022	Mar. 31, 2023	Dec. 31, 2022
BALANCE SHEET DETAILS
Net intangible assets		$ 9,535	$ 9,714
Outstanding principle	$ 300,000	$ 80,000
Amortizing period		15 years
Short-term loan amount	$ 300,000	$ 80,000
Annual interest rate	10%	10%
Short-term loan due date	Apr. 18, 2023	Apr. 18, 2024
Amortization expense, per month		$ 62

Operating Lease Assets (Details

Operating Lease Assets (Details Narrative)	3 Months Ended
Operating Lease Assets (Details Narrative)	Mar. 31, 2023 USD ($)
Operating Lease Assets
Base monthly rental payments	$ 4,800
Operating lease asset balance	83,812
Operating lease liability balance	$ 79,012

SHAREHOLDERS EQUITY (Details Na

SHAREHOLDERS EQUITY (Details Narrative) - USD ($)	1 Months Ended						3 Months Ended
SHAREHOLDERS EQUITY (Details Narrative) - USD ($)	Oct. 30, 2021	Sep. 30, 2021	Sep. 27, 2021	Aug. 31, 2021	Apr. 30, 2021	Feb. 28, 2021	Mar. 31, 2023	Apr. 29, 2021
Statement [Line Items]
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 sold shares, shares	56,000						28,286
Common stock sold shares, amount	$ 280,000						$ 99,000
Issue of common stcok shares warrant		1,200
Exercise of warrants		$ 2,100
Vladimir Valisenko [Member]
Statement [Line Items]
Amount paid, in exchange of services								$ 50,000
Cancellation of shares								5,000,000
February 2021 [Member]
Statement [Line Items]
Offering price per share						$ 1.25
Shares sold, private placement					128,000		788,000
Gross proceeds from shares sold					$ 160,000		$ 1,145,000
Additional shares description						each investor was issued a warrant to purchase an additional share at $1.75 for every 10 shares they purchased.

Warrants to Purchase Common S_2

Warrants to Purchase Common Stock (Details Narrative)	3 Months Ended
Warrants to Purchase Common Stock (Details Narrative)	Mar. 31, 2023 $ / shares shares
Warrants to Purchase Common Stock
Warrants to purchase common stock shares \| shares	91,600
Warrants to purchase common stock, price per share \| $ / shares	$ 1.75
Warrants expire	between March and July 2026