Empire Global Gaming (EPGG) 10-Q10 Jun 222022 Q1 Quarterly reportFinancial data

Company Profile

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
Document And Entity Information - shares	Mar. 31, 2022	Jun. 03, 2022
Document Information Line Items
Entity Registrant Name	EMPIRE GLOBAL GAMING, INC.
Trading Symbol	EPGG
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		298,001,000
Amendment Flag	false
Entity Central Index Key	0001501862
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Document Period End Date	Mar. 31, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q1
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity File Number	000-54908
Entity Incorporation, State or Country Code	NV
Entity Tax Identification Number	27-2529852
Entity Address, Address Line One	555 Woodside Avenue
Entity Address, City or Town	Bellport
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	11713
City Area Code	(877)
Local Phone Number	643-3200
Entity Interactive Data Current	Yes
Title of 12(b) Security	Common
Security Exchange Name	NONE
Document Quarterly Report	true
Document Transition Report	false

Unaudited Consolidated Balance

Unaudited Consolidated Balance Sheets - USD ($)	Mar. 31, 2022	Dec. 31, 2021
CURRENT ASSETS:
Cash	$ 85,396	$ 1,207
Total Current Assets	85,396	1,207
Intangible assets, net of accumulated amortization of $0 and $5,041, respectively		24,959
Assets held for sale, net of accumulated amortization of $7,507 and $0, respectively	22,493
TOTAL ASSETS	107,889	26,166
CURRENT LIABILITIES:
Accounts payable and accrued expenses	44,400	165
Accrued interest	19,993	16,493
Accrued interest - related parties	40,015	38,364
Convertible notes payable, net of debt discount of $100,995 and $65,533, respectively	93,978	78,440
Notes payable - related parties	167,393	167,393
Total Current Liabilities	365,779	300,855
Long term portion of convertible notes payable	34,999
TOTAL LIABILITIES	400,778	300,855
Commitments and contingencies (Note 9)
STOCKHOLDERS’ DEFICIT:
Common stock: $0.001 par value; 980,000,000 authorized, 284,001,000 and 270,001,000 shares issued and outstanding as of March 31, 2022 and December 31, 2021, respectively	284,001	270,001
Common shares to be issued	14,000	14,000
Additional paid-in capital	911,372	846,372
Accumulated deficit	(1,502,262)	(1,405,062)
TOTAL STOCKHOLDERS’ DEFICIT	(292,889)	(274,689)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	$ 107,889	$ 26,166

Unaudited Consolidated Balanc_2

Unaudited Consolidated Balance Sheets (Parentheticals) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Net of amortization	$ 0	$ 5,041
Net of accumulated amortization	7,507	0
Convertible notes payable, net of debt discount	$ 100,995	$ 65,533
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	980,000,000	980,000,000
Common stock, shares issued	284,001,000	270,001,000
Common stock, shares outstanding	284,001,000	270,001,000

Unaudited Consolidated Statemen

Unaudited Consolidated Statements of Operations - USD ($)	3 Months Ended
Unaudited Consolidated Statements of Operations - USD ($)	Mar. 31, 2022	Mar. 31, 2021
OPERATING EXPENSES:
General and administrative expenses	$ 52,278	$ 12,999
Payroll and related expenses	7,767
TOTAL OPERATING EXPENSES	60,045	12,999
LOSS FROM OPERATIONS	(60,045)	(12,999)
OTHER EXPENSE:
Interest expense	(3,500)	(3,979)
Interest expense - related parties	(1,651)	(1,651)
Amortization of debt discount	(29,538)	(31,676)
Amortization of intangible assets	(2,466)
TOTAL OTHER EXPENSE	(37,155)	(37,306)
NET LOSS	$ (97,200)	$ (50,305)
NET LOSS PER COMMON SHARE:
Basic and diluted (in Dollars per share)	$ 0	$ 0
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING:
Basic and diluted (in Shares)	279,801,000	258,273,222

Unaudited Consolidated Statem_2

Unaudited Consolidated Statements of Stockholders’ Deficit - USD ($)	Common Stock	Common Shares to be Issued	Additional Paid in Capital	Accumulated Deficit	Total
Balances at Dec. 31, 2020	$ 257,301	$ 200	$ 838,372	$ (1,240,630)	$ (144,757)
Balances (in Shares) at Dec. 31, 2020	257,301,000	200,000
Conversion of convertible note payable to common stock	$ 12,500				12,500
Conversion of convertible note payable to common stock (in Shares)	12,500,000
Net loss				(50,305)	(50,305)
Balances at Mar. 31, 2021	$ 269,801	$ 200	838,372	(1,290,935)	(182,562)
Balances (in Shares) at Mar. 31, 2021	269,801,000	200,000
Balances at Dec. 31, 2021	$ 270,001	$ 14,000	846,372	(1,405,062)	(274,689)
Balances (in Shares) at Dec. 31, 2021	270,001,000	14,000,000
Stock payable issued	$ 14,000	$ (14,000)
Stock payable issued (in Shares)	14,000,000	(14,000,000)
Conversion of convertible note payable to common stock		$ 14,000			14,000
Conversion of convertible note payable to common stock (in Shares)		14,000,000
Beneficial conversion feature related to convertible notes			65,000		65,000
Net loss				(97,200)	(97,200)
Balances at Mar. 31, 2022	$ 284,001	$ 14,000	$ 911,372	$ (1,502,262)	$ (292,889)
Balances (in Shares) at Mar. 31, 2022	284,001,000	14,000,000

Unaudited Consolidated Statem_3

Unaudited Consolidated Statements of Cash Flows - USD ($)	3 Months Ended
Unaudited Consolidated Statements of Cash Flows - USD ($)	Mar. 31, 2022	Mar. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (97,200)	$ (50,305)
Adjustment to reconcile net loss to net cash used in operating activities:
Amortization of debt discount	29,538	31,676
Amortization of intangible assets	2,466
Changes in operating assets and liabilities:
Accounts payable and accrued expenses	44,235	(588)
Accrued interest	3,500	3,979
Accrued interest - related parties	1,651	1,651
NET CASH USED IN OPERATING ACTIVITIES	(15,810)	(13,587)
CASH FLOWS FROM INVESTING ACTIVITIES:
Payments towards intellectual property		(30,000)
NET CASH USED IN INVESTING ACTIVITIES		(30,000)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from convertible notes	99,999
Principal payments towards notes payable - other	(1,000)
Proceeds from notes payable - other	1,000
NET CASH PROVIDED BY FINANCING ACTIVITIES	99,999
Net increase (decrease) in cash	84,189	(43,587)
Cash, beginning of period	1,207	65,178
Cash, end of period	85,396	21,591
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for interest
Cash paid for taxes
NON-CASH ACTIVITIES:
Debt discount on convertible notes payable	65,000
Conversion of convertible note payable to common stock	$ 14,000	$ 12,500

Organization

Organization	3 Months Ended
Organization	Mar. 31, 2022
Accounting Policies [Abstract]
ORGANIZATION	NOTE 1 – ORGANIZATION Empire Global Gaming, Inc. (the “Company”) was incorporated in the State of Nevada on May 11, 2010 in order to actively engage in the gaming and collectible industries. The Company develops a wide variety of public and casino grade gaming products and currently has the rights to a portfolio of over 28 patented casino games. On March 3, 2021 the Company created two new subsidiaries, Empire Mobile Apps, Inc. and Empire IP, Inc (collectively with EGG, the “Company”). Empire IP, Inc. currently maintains, enhances and develops the Company’s portfolio of intellectual property. Empire Mobile Apps, Inc., digitizes and markets games for mobile and online use. The company proprietary game, Blackjack Plus, is currently available on the Apple App Store since 2021. Empire Mobile Apps, Inc. recently acquired a blockchain based company that develops Non-Fungible Tokens and blockchain based games (see Note 5 – Acquisition of HTech11).

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended
Summary of Significant Accounting Policies	Mar. 31, 2022
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES BASIS OF PRESENTATION The accompanying unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and with Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by accounting principles generally accepted in the United States of America for annual financial statements. In the opinion of management, all adjustments, consisting of normal recurring accruals considered necessary for a fair presentation, have been included, operating results for the three months ended March 31, 2022 are not necessarily indicative of the results that may be expected for the year ending December 31, 2022 or any other period. For further information, refer to the financial statements and footnotes thereto, included in the Company’s Annual Report on Form 10-K for the year ending December 31, 2021, filed with the SEC on April 15, 2022. USE OF ESTIMATES The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions which affect the reporting of assets and liabilities as of the dates of the financial statements and revenues and expenses during the reporting period. These estimates primarily relate to the sales recognition, allowance for doubtful accounts, inventory obsolescence and asset valuations. Actual results could differ from these estimates. Management’s estimates and assumptions are reviewed periodically, and the effects of revisions are reflected in the unaudited consolidated financial statements in the periods they are determined to be necessary. FAIR VALUE OF FINANCIAL INSTRUMENTS Generally Accepted Accounting Principles (“GAAP”) requires certain disclosures regarding the fair value of financial instruments. The fair value of financial instruments is made as of a specific point in time, based on relevant information about financial markets and specific financial instruments. As these estimates are subjective in nature, involving uncertainties and matters of significant judgment, they cannot be determined with precision. Changes in assumptions can significantly affect estimated fair values. GAAP defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Company considers the principal, or most advantageous market in which it would transact, and it considers assumptions that market participants would use when pricing the asset or liability. GAAP establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the degree of subjectivity that is necessary to estimate the fair value of a financial instrument. GAAP establishes three levels of inputs that may be used to measure fair value: Level 1 – Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 – Level 2 applies to assets or liabilities for which there are inputs other than quoted prices included within Level 1 that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 – Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The estimated fair value of certain financial instruments, including cash, accrued expenses, notes payable and convertible notes payable are carried at historical cost basis, which approximates fair values because of the short-term maturing of these instruments. We have no financial assets or liabilities measured at fair value on a recurring basis. NEW ACCOUNTING PRONOUNCEMENTS In August 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2020-06, Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40) 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 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. CASH The Company considers highly liquid investments with original maturities of three months or less when purchased as cash equivalents. The Company had no cash equivalents as of March 31, 2022 and December 31, 2021. At times throughout the year, the Company might maintain bank balances that may exceed Federal Deposit Insurance Corporation insured limits. Periodically, the Company evaluates the credit worthiness of the financial institutions, and has not experienced any losses in such accounts. At March 31, 2022 and December 31, 2021, the Company had $0 over the insurable limit. CONVERTIBLE INSTRUMENTS The Company evaluates and accounts for conversion options embedded in its convertible instruments in accordance with professional standards for FASB Accounting Standards Codification (“ASC”) 815, Derivatives and Hedging Professional standards generally provides three criteria that, if met, require companies to bifurcate conversion options from their host instruments and account for them as free standing derivative financial instruments. These three criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. Professional standards also provide an exception to this rule when the host instrument is deemed to be conventional as defined under professional standards as “The Meaning of Conventional Convertible Debt Instrument”. The Company accounts for convertible instruments (when it has determined that the embedded conversion options should not be bifurcated from their host instruments) in accordance with professional standards when “Accounting for Convertible Securities with Beneficial Conversion Features,” as those professional standards pertain to “Certain Convertible Instruments.” Accordingly, the Company records, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their earliest date of redemption. The Company also records when necessary deemed dividends for the intrinsic value of conversion options embedded in preferred shares based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. ASC 815 provides that, among other things, generally, if an event is not within the entity’s control could or require net cash settlement, then the contract shall be classified as an asset or a liability. INCOME TAXES The Company is deemed a corporation and thus is a taxable entity. No provision for income taxes was reflected in the accompanying unaudited consolidated financial statements, as the Company did not have income through March 31, 2022. There were no uncertain tax positions that would require recognition in the unaudited consolidated financial statements through March 31, 2022. Generally, federal, state and local authorities may examine the Company’s tax returns for three years from the date of filing, and the current and prior three years remain subject to examination as of December 31, 2021. The Company’s conclusions regarding uncertain tax positions may be subject to review and adjustment at a later date based upon ongoing analyses of tax laws, regulations and interpretations thereof as well as other factors. The Company accounts for income taxes under ASC 740-10-30, Income Taxes INTANGIBLE ASSETS The Company’s intangible assets represent definite lived intangible assets, which will be amortized on a straight- line basis over their estimated useful life of three years. The Company periodically evaluates the remaining useful lives of its finite-lived intangible assets to determine whether events and circumstances warrant a revision to the remaining period of amortization. REVENUE RECOGNITION The Company recognizes revenue under ASC 606, Revenue from Contracts with Customers ASC 606 prescribes a five step process to achieve its core principle. The Company recognizes revenue from product sales as follows: I. Identify the contract with the customer. II. Identify the contractual performance obligations. III. Determine the amount of consideration/price for the transaction. IV. Allocate the determined amount of consideration/price to the contractual obligations. V. Recognize revenue when or as the performing party satisfies performance obligations. The consideration/price for the transaction (performance obligation(s)) is determined as per the invoice for the products. The Company derives its revenue from sale of gaming products and from fees earned for the use of its online lottery number selecting application. The Company recognizes revenue from product sales only when there is persuasive evidence of an arrangement, delivery has occurred, the sale price is determinable and collectability is reasonably assured and from fees as paid for in an online transaction. STOCK BASED COMPENSATION The Company follows FASB ASC 718, Compensation – Stock Compensation, which prescribes accounting and reporting standards for all share-based payment transactions. Transactions include incurring liabilities, or issuing or offering to issue shares, options, and other equity instruments such as employee stock ownership plans and stock appreciation rights. Share-based payments to employees and non-employees, including grants of employee stock options, are recognized as compensation expense in the unaudited consolidated financial statements based on their fair values. That expense is recognized over the period during which an employee or non-employee is required to provide services in exchange for the award, known as the requisite service period (usually the vesting period). For the three months ended March 31, 2022 and 2021, the Company had no stock based compensation.

Going Concern

Going Concern	3 Months Ended
Going Concern	Mar. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	NOTE 3 – GOING CONCERN The Company’s unaudited consolidated financial statements have been prepared using generally accepted accounting principles in the United States of America applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has incurred net losses of $97,200 during the three months ended March 31, 2022. Cash on hand will not be sufficient to cover debt repayments, operating expenses and capital expenditure requirements for at least twelve months from the unaudited balance sheet date. As of March 31, 2022, the Company had an accumulated deficit of $1,502,262 and a working capital deficit of $280,383. These factors among others raise substantial doubt about the Company’s ability to continue as a going concern for a reasonable period of time. The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty. In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management’s plan is to seek equity and/or debt financing. However, management cannot provide any assurances that the Company will be successful in accomplishing any of its plans. There are no assurances that the Company will be able to either (1) achieve a level of revenues adequate to generate sufficient cash flow from operations; or (2) obtain additional financing through either private placements, public offerings and/or bank financing necessary to support the Company’s working capital requirements. To the extent that funds generated from operations, any private placements, public offerings and/or bank financing are insufficient, the Company will have to raise additional working capital. No assurance can be given that additional financing will be available, or if available, will be on terms acceptable to the Company. The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plans described in the preceding paragraph and eventually secure other sources of financing and attain profitable operations. The accompanying consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

Loss Per Share

Loss Per Share	3 Months Ended
Loss Per Share	Mar. 31, 2022
Earnings Per Share [Abstract]
LOSS PER SHARE	NOTE 4 – LOSS PER SHARE The Company utilizes the guidance per ASC 260, Earnings Per Share. March 31, 2022 2021 Convertible notes payable 214,946,110 155,187,200 Total diluted shares 214,946,110 155,187,200

Acquistion of Htech11, Inc.

Acquistion of Htech11, Inc.	3 Months Ended
Acquistion of Htech11, Inc.	Mar. 31, 2022
Accounting Standards Update 2018-12 [Abstract]
ACQUISTION OF HTECH11, INC.	NOTE 5 – ACQUISTION OF HTECH11, INC. On February 15, 2022 Empire Mobile Apps (“EMA”) entered into a merger agreement with HTech11, Inc. (“HTech”) whereby EMA will receive 100% of the common stock of HTech in exchange for 1,000,000 shares of EMA’s Series A Preferred Stock. Both EMA and HTech have limited activities before the merger. Subsequent to the merger, the Series A shareholders have the right to require EMA be spun out of the Company into its own public company. Upon a spinout, the Company will retain 10% of the equity to be distributed to shareholders. Each share of Series A Preferred Stock (i) pays no dividends, but should EMA decide to pay dividends, the holders of the Series A Preferred Stock shall first receive dividends before all other classes of capital, (ii) is convertible into one share of EMA’s common stock, (iii) has a liquidation preference of $0.01 per share plus accrued and unpaid dividends, (iv) may be redeemed by EMA only if a Deemed Liquidation Event occurs for $0.01 per share plus accrued and unpaid dividends, and (v) is equal to one common share of voting rights.

Assets Held For Sale

Assets Held For Sale	3 Months Ended
Assets Held For Sale	Mar. 31, 2022
Asset Retirement Obligation Disclosure [Abstract]
ASSETS HELD FOR SALE	NOTE 6 – ASSETS HELD FOR SALE In January 2021, the Company invested $30,000 to develop a mobile gaming application Blackjack Plus, which is currently available on the Apple iStore. During the three months ended March 31, 2022, the Company initiated the sale of the Blackjack Plus application to its former CEO for a $30,000 reduction in his note, along with an agreement to license and market the application. The Company is currently in the process of finalizing the transaction. Before the Blackjack Plus application was sold to the Company’s former CEO, it was exclusively owned by the Company and the Company recorded this as an intangible asset and has determined a useful life of three years for this asset. As of March 31, 2022, the Company reclassified this Blackjack Plus application from intangible assets and recorded it as assets held for sale on the accompanying unaudited consolidated balance sheet.

Convertible Notes

Convertible Notes	3 Months Ended
Convertible Notes	Mar. 31, 2022
Convertible Notes [Abstract]
CONVERTIBLE NOTES	NOTE 7 – CONVERTIBLE NOTES On December 1, 2018, the Company issued a grid note payable to a third party for $13,500 which was used for audit and legal fees. The note bears interest at 10% per annum and is due on December 31, 2019. This note was extended to December 31, 2020. Through December 31, 2020, the Company borrowed an additional $102,255 relating to this note payable. On November 20, 2020 the Company received a forbearance letter amending the terms of the grid promissory note by adding a conversion feature to the note, thereby making the note a convertible note. The amended note is due on December 31, 2022, bearing interest at 10% per annum. The holder has the option to lend additional amounts to the borrower from time to time in the future, on the terms set forth in this agreement. From December 1, 2018 to March 31, 2022 the Company borrowed a total of $180,755 under this note payable. This grid promissory note contains a provision for conversion at the holder’s option of any outstanding principal balance including accrued interest, into the Company’s common stock at a conversion price equal to par value, $0.001 per share. The Company analyzed if the changes to this note were considered a modification or an extinguishment of debt, and determined it was an extinguishment of debt. The Company recognized there was a beneficial conversion feature associated with this note and recorded a debt discount of $180,755 and $115,755 as of March 31, 2022 and December 31, 2021, respectively. As of March 31, 2022 and December 31, 2021, unamortized debt discount for this note was $78,587 and $35,784, respectively, and for the three months ended March 31, 2022 and 2021, amortization of the debt discount associated with this note was $8,196 and $13,697, respectively. On March 24, 2021 the note holder converted $12,500 of principal from their convertible note into 12,500,000 shares of common stock at a rate of $0.001 per share in accordance with the terms of the convertible note. On December 13, 2021 the note holder converted $14,000 of principal from their convertible note into 14,000,000 shares of common stock at a rate of $0.001 per share in accordance with the terms of the convertible note. On March 14, 2022 the note holder converted $14,000 of principal from their convertible note into 14,000,000 shares of common stock at a rate of $0.001 per share in accordance with the terms of the convertible note. The principal amount of the note at March 31, 2022 and December 31, 2021 is $140,255 and $89,255 and the related accrued interest is $13,409 and $11,278, respectively. On June 1, 2019, the Company issued a grid note payable to a third party for $10,118 which was used for audit and filing fees. The note bears interest at 10% per annum and is due on December 31, 2019. This note was extended to December 31, 2020. Through December 31, 2020, the Company borrowed an additional $32,600 relating to this note payable. On November 20, 2020 the Company received a forbearance letter amending the terms of the grid promissory note by adding a conversion feature to the note, thereby making the note a convertible note. The amended note is due on December 31, 2022, bearing interest at 10% per annum. The holder has the option to lend additional amounts to the borrower from time to time in the future, on the terms set forth in this agreement. From June 1, 2019 to March 31, 2022, the Company borrowed total of $54,718 under this note payable. This grid promissory note contains a provision for conversion at the holder’s option of any outstanding principal balance including accrued interest, into the Company’s common stock at a conversion price equal to par value, $0.001 per share. The Company analyzed if the changes to this note were considered a modification or an extinguishment of debt, and determined it was an extinguishment of debt. The Company recognized there was a beneficial conversion feature associated with this note, and recorded a debt discount of $54,718 for all the borrowings under this note. As of March 31, 2022 and December 31, 2021, unamortized debt discount for this note was $22,408 and $29,749, and for the three months ended March 31, 2022 and 2021, amortization of the debt discount associated with this note was $7,342 and $5,480, respectively. The principal amount of the note at March 31, 2022 and December 31, 2021 is $54,718 and the related accrued interest is $6,564 and $5,215, respectively. On March 11, 2022, EMA issued four separate convertible promissory notes totaling $34,999. These notes are due on March 11, 2024, bear interest of 1% per annum and are convertible into shares of EMA common stock at a rate of $0.00174 per share. As of March 31, 2022, the principal amount of these notes is $34,999 and the related accrued interest is $19.

Notes Payable _ Related Parties

Notes Payable – Related Parties	3 Months Ended
Notes Payable – Related Parties	Mar. 31, 2022
Related Party Transactions [Abstract]
NOTES PAYABLE – RELATED PARTIES	NOTE 8 – NOTES PAYABLE – RELATED PARTIES The Company had notes payable to a stockholder who was our former chief executive officer. The note bears interest at 4% per annum and is due on December 31, 2018. This note was extended to December 31, 2021. As of March 31, 2022, the Company is in the process of selling its BlackJack Plus application to this noteholder for a $30,000 reduction in the principal of this note and for an extension of due date to December 31, 2022. The note payable had an unpaid balance of $167,393 and $167,393 as of March 31, 2022 and December 31, 2021, respectively. The Company recorded interest expense of $1,651 and $1,651 for the three months ended March 31, 2022 and 2021, respectively, for this notes payable. Accrued interest related to the remaining note payable was $40,015 and $38,364 as of March 31, 2022 and December 31, 2021, respectively.

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
Commitments and Contingencies	Mar. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 9 – COMMITMENTS AND CONTINGENCIES The Company evaluates contingencies on an ongoing basis and is not currently a party to any legal proceeding that management believes could have a material adverse effect on our results of operations.

Equity

Equity	3 Months Ended
Equity	Mar. 31, 2022
Stockholders' Equity Note [Abstract]
EQUITY	NOTE 10 – EQUITY Common Stock On March 24, 2021 a note holder converted $12,500 of principal from their convertible note into 12,500,000 shares of common stock at a rate of $0.001 per share in accordance with the terms of their convertible note. On December 13, 2021 a note holder converted $14,000 of principal from their convertible note into 14,000,000 shares of common stock at a rate of $0.001 per share in accordance with the terms of their convertible note. On March 14, 2022 a note holder converted $14,000 of principal from their convertible note into 14,000,000 shares of common stock at a rate of $0.001 per share in accordance with the terms of their convertible note. As of March 31, 2022 and December 31, 2021, the Company has 980,000,000 authorized shares of common stock, par value $0.001, of which 284,001,000 and 270,001,000 shares are issued and outstanding, respectively.

Subsequent Events

Subsequent Events	3 Months Ended
Subsequent Events	Mar. 31, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 11 – SUBSEQUENT EVENTS Management has evaluated all transactions and events after the balance sheet date through the date on which these financials were available to be issued, and has determined that no additional disclosures are required.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	3 Months Ended
Accounting Policies, by Policy (Policies)	Mar. 31, 2022
Accounting Policies [Abstract]
BASIS OF PRESENTATION	BASIS OF PRESENTATION The accompanying unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and with Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by accounting principles generally accepted in the United States of America for annual financial statements. In the opinion of management, all adjustments, consisting of normal recurring accruals considered necessary for a fair presentation, have been included, operating results for the three months ended March 31, 2022 are not necessarily indicative of the results that may be expected for the year ending December 31, 2022 or any other period. For further information, refer to the financial statements and footnotes thereto, included in the Company’s Annual Report on Form 10-K for the year ending December 31, 2021, filed with the SEC on April 15, 2022.
USE OF ESTIMATES	USE OF ESTIMATES The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions which affect the reporting of assets and liabilities as of the dates of the financial statements and revenues and expenses during the reporting period. These estimates primarily relate to the sales recognition, allowance for doubtful accounts, inventory obsolescence and asset valuations. Actual results could differ from these estimates. Management’s estimates and assumptions are reviewed periodically, and the effects of revisions are reflected in the unaudited consolidated financial statements in the periods they are determined to be necessary.
FAIR VALUE OF FINANCIAL INSTRUMENTS	FAIR VALUE OF FINANCIAL INSTRUMENTS Generally Accepted Accounting Principles (“GAAP”) requires certain disclosures regarding the fair value of financial instruments. The fair value of financial instruments is made as of a specific point in time, based on relevant information about financial markets and specific financial instruments. As these estimates are subjective in nature, involving uncertainties and matters of significant judgment, they cannot be determined with precision. Changes in assumptions can significantly affect estimated fair values. GAAP defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Company considers the principal, or most advantageous market in which it would transact, and it considers assumptions that market participants would use when pricing the asset or liability. GAAP establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the degree of subjectivity that is necessary to estimate the fair value of a financial instrument. GAAP establishes three levels of inputs that may be used to measure fair value: Level 1 – Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 – Level 2 applies to assets or liabilities for which there are inputs other than quoted prices included within Level 1 that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 – Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The estimated fair value of certain financial instruments, including cash, accrued expenses, notes payable and convertible notes payable are carried at historical cost basis, which approximates fair values because of the short-term maturing of these instruments. We have no financial assets or liabilities measured at fair value on a recurring basis.
NEW ACCOUNTING PRONOUNCEMENTS	NEW ACCOUNTING PRONOUNCEMENTS In August 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2020-06, Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40) 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 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.
CASH	CASH The Company considers highly liquid investments with original maturities of three months or less when purchased as cash equivalents. The Company had no cash equivalents as of March 31, 2022 and December 31, 2021. At times throughout the year, the Company might maintain bank balances that may exceed Federal Deposit Insurance Corporation insured limits. Periodically, the Company evaluates the credit worthiness of the financial institutions, and has not experienced any losses in such accounts. At March 31, 2022 and December 31, 2021, the Company had $0 over the insurable limit.
CONVERTIBLE INSTRUMENTS	CONVERTIBLE INSTRUMENTS The Company evaluates and accounts for conversion options embedded in its convertible instruments in accordance with professional standards for FASB Accounting Standards Codification (“ASC”) 815, Derivatives and Hedging Professional standards generally provides three criteria that, if met, require companies to bifurcate conversion options from their host instruments and account for them as free standing derivative financial instruments. These three criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. Professional standards also provide an exception to this rule when the host instrument is deemed to be conventional as defined under professional standards as “The Meaning of Conventional Convertible Debt Instrument”. The Company accounts for convertible instruments (when it has determined that the embedded conversion options should not be bifurcated from their host instruments) in accordance with professional standards when “Accounting for Convertible Securities with Beneficial Conversion Features,” as those professional standards pertain to “Certain Convertible Instruments.” Accordingly, the Company records, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their earliest date of redemption. The Company also records when necessary deemed dividends for the intrinsic value of conversion options embedded in preferred shares based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. ASC 815 provides that, among other things, generally, if an event is not within the entity’s control could or require net cash settlement, then the contract shall be classified as an asset or a liability.
INCOME TAXES	INCOME TAXES The Company is deemed a corporation and thus is a taxable entity. No provision for income taxes was reflected in the accompanying unaudited consolidated financial statements, as the Company did not have income through March 31, 2022. There were no uncertain tax positions that would require recognition in the unaudited consolidated financial statements through March 31, 2022. Generally, federal, state and local authorities may examine the Company’s tax returns for three years from the date of filing, and the current and prior three years remain subject to examination as of December 31, 2021. The Company’s conclusions regarding uncertain tax positions may be subject to review and adjustment at a later date based upon ongoing analyses of tax laws, regulations and interpretations thereof as well as other factors. The Company accounts for income taxes under ASC 740-10-30, Income Taxes
INTANGIBLE ASSETS	INTANGIBLE ASSETS The Company’s intangible assets represent definite lived intangible assets, which will be amortized on a straight- line basis over their estimated useful life of three years. The Company periodically evaluates the remaining useful lives of its finite-lived intangible assets to determine whether events and circumstances warrant a revision to the remaining period of amortization.
REVENUE RECOGNITION	REVENUE RECOGNITION The Company recognizes revenue under ASC 606, Revenue from Contracts with Customers ASC 606 prescribes a five step process to achieve its core principle. The Company recognizes revenue from product sales as follows: I. Identify the contract with the customer. II. Identify the contractual performance obligations. III. Determine the amount of consideration/price for the transaction. IV. Allocate the determined amount of consideration/price to the contractual obligations. V. Recognize revenue when or as the performing party satisfies performance obligations. The consideration/price for the transaction (performance obligation(s)) is determined as per the invoice for the products. The Company derives its revenue from sale of gaming products and from fees earned for the use of its online lottery number selecting application. The Company recognizes revenue from product sales only when there is persuasive evidence of an arrangement, delivery has occurred, the sale price is determinable and collectability is reasonably assured and from fees as paid for in an online transaction.
STOCK BASED COMPENSATION	STOCK BASED COMPENSATION The Company follows FASB ASC 718, Compensation – Stock Compensation, which prescribes accounting and reporting standards for all share-based payment transactions. Transactions include incurring liabilities, or issuing or offering to issue shares, options, and other equity instruments such as employee stock ownership plans and stock appreciation rights. Share-based payments to employees and non-employees, including grants of employee stock options, are recognized as compensation expense in the unaudited consolidated financial statements based on their fair values. That expense is recognized over the period during which an employee or non-employee is required to provide services in exchange for the award, known as the requisite service period (usually the vesting period). For the three months ended March 31, 2022 and 2021, the Company had no stock based compensation.

Loss Per Share (Tables)

Loss Per Share (Tables)	3 Months Ended
Loss Per Share (Tables)	Mar. 31, 2022
Earnings Per Share [Abstract]
Schedule of common share equivalent basis and outstanding	March 31, 2022 2021 Convertible notes payable 214,946,110 155,187,200 Total diluted shares 214,946,110 155,187,200

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Insurable limit	$ 0	$ 0

Going Concern (Details)

Going Concern (Details)	3 Months Ended
Going Concern (Details)	Mar. 31, 2022USD ($)
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Incurred net losses	$ 97,200
Accumulated deficit	1,502,262
Working capital deficit	$ 280,383

Loss Per Share (Details) - Sche

Loss Per Share (Details) - Schedule of common share equivalent basis and outstanding - shares	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total diluted shares	214,946,110	155,187,200
Convertible notes payable [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total diluted shares	214,946,110	155,187,200

Acquistion of Htech11, Inc. (De

Acquistion of Htech11, Inc. (Details)	Feb. 15, 2022$ / sharesshares
Acquistion of Htech11, Inc. (Details) [Line Items]
Share percentage	100.00%
Voting rights description	is equal to one common share of voting rights.
Liquidation preference per share	$ 0.01
Deemed Liquidation per share	$ 0.01
Shareholders [Member]
Acquistion of Htech11, Inc. (Details) [Line Items]
Share percentage	10.00%
Series A Preferred Stock [Member]
Acquistion of Htech11, Inc. (Details) [Line Items]
Preferred stock shares \| shares	1,000,000

Assets Held For Sale (Details)

Assets Held For Sale (Details) - USD ($)	1 Months Ended
Assets Held For Sale (Details) - USD ($)	Jan. 31, 2021	Mar. 31, 2022
Asset Retirement Obligation Disclosure [Abstract]
Company invested intangible assets	$ 30,000
Agreement license and market application		$ 30,000

Convertible Notes (Details)

Convertible Notes (Details) - USD ($)	Mar. 14, 2022	Mar. 11, 2022	Dec. 13, 2021	Jun. 01, 2019	Dec. 01, 2018	Mar. 24, 2021	Nov. 20, 2020	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020
Convertible Notes (Details) [Line Items]
Interest per annum				10.00%
Interest rate							10.00%
Note payable								$ 180,755
Conversion price per share (in Dollars per share)	$ 0.001		$ 0.001					$ 0.001
Converted principal	$ 14,000
Converted shares of common stock (in Shares)	14,000,000					12,500,000
Principal amount								$ 140,255		$ 89,255
Accrued interest								13,409		11,278
Maturity date							Dec. 31, 2022
Convertible Debt [Member]
Convertible Notes (Details) [Line Items]
Note payable					$ 13,500						$ 102,255
Interest per annum					10.00%
Interest rate							10.00%
Conversion price per share (in Dollars per share)						$ 0.001	$ 0.001
Beneficial conversion of debt discount								180,755		115,755
Unamortized debt discount								78,587	$ 35,784
Amortization of debt discount								8,196	13,697
Converted principal			$ 14,000			$ 12,500
Converted shares of common stock (in Shares)			14,000,000
Convertible Notes Payable [Member]
Convertible Notes (Details) [Line Items]
Note payable				$ 10,118							32,600
Note payable								54,718
Beneficial conversion of debt discount											$ 54,718
Unamortized debt discount								22,408		29,749
Amortization of debt discount								7,342	$ 5,480
Principal amount								54,718		54,718
Accrued interest								6,564		$ 5,215
Promissory notes [Member]
Convertible Notes (Details) [Line Items]
Interest rate		1.00%
Principal amount								34,999
Accrued interest								$ 19
Maturity date		Mar. 11, 2024
Convertible promissory notes		$ 34,999
Common stock rate per share (in Dollars per share)		$ 0.00174

Notes Payable _ Related Parti_2

Notes Payable – Related Parties (Details) - USD ($)	3 Months Ended
Notes Payable – Related Parties (Details) - USD ($)	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2018
Related Party Transactions [Abstract]
Notes payable bear interest rate				4.00%
Reduction amount	$ 30,000
Notes payable to stockholder	167,393		$ 167,393
Interest expense - notes payable	1,651	$ 1,651
Accrued interest	$ 40,015		$ 38,364
Due date	Dec. 31, 2022

Equity (Details)

Equity (Details) - USD ($)	Mar. 14, 2022	Dec. 13, 2021	Mar. 24, 2021	Mar. 31, 2022	Dec. 31, 2021
Equity (Details) [Line Items]
Convertible note (in Dollars)	$ 14,000	$ 14,000
Convertible shares	14,000,000	14,000,000
Common stock, par value (in Dollars per share)	$ 0.001			$ 0.001	$ 0.001
Common stock, shares authorized				980,000,000	980,000,000
Common stock, shares issued				284,001,000	270,001,000
Common stock, shares outstanding				284,001,000	270,001,000
Grid Promissory Note [Member]
Equity (Details) [Line Items]
Convertible note (in Dollars)			$ 12,500
Shares issued			12,500,000
Fair market value (in Dollars)			$ 0.001
Convertible Debt [Member]
Equity (Details) [Line Items]
Common stock, par value (in Dollars per share)		$ 0.001