Loading...
Docoh

Empire Global Gaming (EPGG)

Document and Entity Information

Document and Entity Information9 Months Ended
Sep. 30, 2020shares
Document and Entity Information [Abstract]
Entity Registrant NameEmpire Global Gaming, Inc.
Entity Central Index Key0001501862
Amendment Flagfalse
Current Fiscal Year End Date--12-31
Document Type10-Q
Document Period End DateSep. 30,
2020
Document Fiscal Year Focus2020
Document Fiscal Period FocusQ3
Entity Filer CategoryNon-accelerated Filer
Entity Current Reporting StatusYes
Entity Small Businesstrue
Entity Emerging Growth Companyfalse
Entity Shell Companyfalse
Entity File Number000-54908
Entity Interactive Data CurrentYes
Entity Incorporation State Country CodeNV
Entity Common Stock, Shares Outstanding257,301,000

Balance Sheets

Balance Sheets - USD ($)Sep. 30, 2020Dec. 31, 2019
CURRENT ASSETS:
Cash $ 860 $ 3,113
TOTAL CURRENT ASSETS AND TOTAL ASSETS860 3,113
CURRENT LIABILITIES:
Accounts payable and accrued expenses88 2,130
Accrued interest6,842 2,701
Accrued interest - related parties29,980 24,972
Notes payable - related parties167,393 167,393
Notes payable - other93,473 43,973
TOTAL CURRENT LIABILITIES AND TOTAL LIABILITIES297,776 241,169
STOCKHOLDERS' DEFICIT:
Common stock: $0.001 par value; 980,000,000 authorized, 257,301,000 shares issued and outstanding as of September 30, 2020 and December 31, 2019, respectively257,301 257,301
Additional paid-in capital664,099 664,099
Accumulated deficit(1,218,316)(1,159,456)
TOTAL STOCKHOLDERS' DEFICIT(296,916)(238,056)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT $ 860 $ 3,113

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - $ / sharesSep. 30, 2020Dec. 31, 2019
Statement of Financial Position [Abstract]
Common stock, par value $ 0.001 $ 0.001
Common stock, shares authorized980,000,000 980,000,000
Common stock, shares issued257,301,000 257,301,000
Common stock, shares outstanding257,301,000 257,301,000

Statements of Operations

Statements of Operations - USD ($)3 Months Ended9 Months Ended
Sep. 30, 2020Sep. 30, 2019Sep. 30, 2020Sep. 30, 2019
Income Statement [Abstract]
REVENUES
OPERATING EXPENSES:
General and administrative expenses39,799 6,265 49,711 28,487
TOTAL OPERATING EXPENSES39,799 6,265 49,711 28,487
LOSS FROM OPERATIONS(39,799)(6,265)(49,711)(28,487)
OTHER EXPENSE:
Interest expense(1,705)(752)(4,141)(1,532)
Interest expense - related parties(1,687)(1,651)(5,008)(4,859)
TOTAL OTHER EXPENSE(3,392)(2,403)(9,149)(6,391)
NET LOSS $ (43,191) $ (8,668) $ (58,860) $ (34,878)
NET LOSS PER COMMON SHARE:
Basic and diluted $ 0 $ 0 $ 0 $ 0
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING:
Basic and diluted257,301,000 257,301,000 257,301,000 257,301,000

Statements of Stockholders' Def

Statements of Stockholders' Deficit - USD ($)Common StockAdditional Paid in CapitalAccumulated DeficitTotal
Balance at Dec. 31, 2018 $ 257,301 $ 664,099 $ (1,116,586) $ (195,186)
Balance, shares at Dec. 31, 2018257,301,000
Net loss (3,379)(3,379)
Balance at Mar. 31, 2019 $ 257,301 664,099 (1,119,965)(198,565)
Balance, shares at Mar. 31, 2019257,301,000
Balance at Dec. 31, 2018 $ 257,301 664,099 (1,116,586)(195,186)
Balance, shares at Dec. 31, 2018257,301,000
Net loss(34,878)
Balance at Sep. 30, 2019 $ 257,301 664,099 (1,151,464)(230,064)
Balance, shares at Sep. 30, 2019257,301,000
Balance at Mar. 31, 2019 $ 257,301 664,099 (1,119,965)(198,565)
Balance, shares at Mar. 31, 2019257,301,000
Net loss (22,831)(22,831)
Balance at Jun. 30, 2019 $ 257,301 664,099 (1,142,796)(221,396)
Balance, shares at Jun. 30, 2019257,301,000
Net loss (8,668)(8,668)
Balance at Sep. 30, 2019 $ 257,301 664,099 (1,151,464)(230,064)
Balance, shares at Sep. 30, 2019257,301,000
Balance at Dec. 31, 2019 $ 257,301 664,099 (1,159,456)(238,056)
Balance, shares at Dec. 31, 2019257,301,000
Net loss (11,566)(11,566)
Balance at Mar. 31, 2020 $ 257,301 664,099 (1,171,022)(249,622)
Balance, shares at Mar. 31, 2020257,301,000
Balance at Dec. 31, 2019 $ 257,301 664,099 (1,159,456)(238,056)
Balance, shares at Dec. 31, 2019257,301,000
Net loss(58,860)
Balance at Sep. 30, 2020 $ 257,301 664,099 (1,218,316)(296,916)
Balance, shares at Sep. 30, 2020257,301,000
Balance at Mar. 31, 2020 $ 257,301 664,099 (1,171,022)(249,622)
Balance, shares at Mar. 31, 2020257,301,000
Net loss (4,103)(4,103)
Balance at Jun. 30, 2020 $ 257,301 664,099 (1,175,125)(253,725)
Balance, shares at Jun. 30, 2020257,301,000
Net loss (43,191)(43,191)
Balance at Sep. 30, 2020 $ 257,301 $ 664,099 $ (1,218,316) $ (296,916)
Balance, shares at Sep. 30, 2020257,301,000

Statements of Cash Flows

Statements of Cash Flows - USD ($)9 Months Ended
Sep. 30, 2020Sep. 30, 2019
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss $ (58,860) $ (34,878)
Changes in operating assets and liabilities:
Accounts payable and accrued expenses(2,042)2,943
Accrued interest4,141 1,533
Accrued interest - related parties5,008 4,859
NET CASH USED IN OPERATING ACTIVITIES(51,753)(25,543)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from related party notes payable 4,200
Note payable issued for services rendered32,500
Proceeds from notes payable - other17,000 22,873
NET CASH PROVIDED BY FINANCING ACTIVITIES49,500 27,073
Net (decrease) increase in cash(2,253)1,530
Cash, beginning of period3,113 10
Cash, end of period860 1,540
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for interest
Cash paid for taxes
NON-CASH ACTIVITIES:
Accrued interest converted to principal on note payable $ 4,173

Organization

Organization9 Months Ended
Sep. 30, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATIONNOTE
1 – ORGANIZATION Empire
Global Gaming, Inc. (the "Company") was incorporated in the State of Nevada on May 11, 2010 in order to acquire certain
U.S Patent license agreements pertaining to roulette and actively engage in the gaming business worldwide and commenced operations
in June, 2010. The Company was founded to develop, manufacture and sell Class II & Class III Casino electronic and table games
for the general public and casinos worldwide. The Company owns exclusive rights through license agreements to four U.S. Patents
consisting of 14 roulette games patents. We also sells a complete line of public and casino grade gaming products for roulette,
blackjack, craps, baccarat, mini baccarat, pinwheels, Sic Bo, slot machines, poker tables and bingo games. These patents are certified
by Gaming Laboratories International to minimize any unfairness in the multi-number bets in roulette (American double 0 &
European single 0) to both players and casinos. One of the patents controlled by the Company is for a "new number pattern
and board layout" that will insure, the various gaming control boards and commissions in the United States and eventually
worldwide, that the highest standards of security and integrity are met. The
Company developed a website (www.lottopick3.com) which provides analytical data to consumers on several different lottery type
games. This program is not a gambling/consulting program. It is strictly an analysis program. The website does not offer any advice
one way or the other. It offers an in depth breakdown of all the previous numbers that have been drawn in all states that have
the pick 3 games. The software breaks things down into all the possible categories and shows any types of trends that may occur.

Summary of Significant Accounti

Summary of Significant Accounting Policies9 Months Ended
Sep. 30, 2020
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESNOTE
2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES BASIS
OF PRESENTATION The
accompanying unaudited 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 nine months ended September 30, 2020 are not
necessarily indicative of the results that may be expected for the year ending December 31, 2020 or any other period. For further
information, refer to the financial statements and footnotes thereto, included in the Company's Annual Report on Form 10K
for the year ending December 31, 2019. 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 condensed 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
Company has no assets or liabilities valued at fair value on a recurring basis. NEW
ACCOUNTING PRONOUNCEMENTS There
are various updates recently issued, most of which represented technical corrections to the accounting literature or application
to specific industries and are not expected to a have a material impact on the Company's financial position, results of operations
or cash flows. CASH
AND CASH EQUIVALENTS 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 September 30, 2020 and December 31, 2019. 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 September 30, 2020
and December 31, 2019, 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 Financial Accounting Standards Board ("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 condensed financial statements, as the Company did not have income through September 30, 2020. There were no uncertain
tax positions that would require recognition in the unaudited condensed financial statements through September 30, 2020. 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, 2019. 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 RECOGNITION
OF REVENUE 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 The
Company accounts for stock-based compensation issued to non-employees and consultants in accordance with the provisions of FASB
ASC 505-50, Equity–based Payments to Non-Employees For
the nine months ended September 30, 2020 and 2019, the Company had no stock based compensation.

Going Concern

Going Concern9 Months Ended
Sep. 30, 2020
Going Concern [Abstract]
GOING CONCERNNOTE
3 – GOING CONCERN The
Company's unaudited condensed 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 a net loss of $58,860 during the nine months ended September 30, 2020.
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 condensed balance sheet date. As of September 30, 2020, the Company had a working capital deficit
of $296,916. In order to continue as a going concern, the Company will need, among other things, additional capital resources.
These factors, among others, raise substantial doubt about the ability of the Company to continue as a going concern for a reasonable
period of time. 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. In
December 2019, an outbreak of a novel strain of coronavirus (COVID-19) originated in Wuhan, China, and has since spread to a number
of other countries, including the United States. On March 11, 2020, the World Health Organization characterized COVID-19 as a
pandemic. In addition, as of the time of the filing of this Quarterly Report on Form 10-Q, several states in the United States
and elsewhere have declared states of emergency, and several countries around the world, including the United States, have taken
steps to restrict travel. While the Company presently has no ongoing operations or employees, this situation could limit the market
for a merger partner for a strategic business combination. Any of these uncertainties could have a material adverse effect on
the business, financial condition or results of operations. In addition, a catastrophic event that results in the destruction
or disruption of the Company's data centers or its critical business or information technology systems would severely affect
the ability to conduct normal business operations and, as a result, the operating results would be adversely affected. 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
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 Share9 Months Ended
Sep. 30, 2020
Loss Per Share [Abstract]
LOSS PER SHARENOTE
4 –LOSS PER SHARE The
Company utilizes the guidance per ASC 260, Earnings Per Share

Notes Payable - Related Parties

Notes Payable - Related Parties9 Months Ended
Sep. 30, 2020
Related Party Transactions [Abstract]
NOTES PAYABLE - RELATED PARTIESNOTE
5 – NOTES PAYABLE – RELATED PARTIES The
Company had notes payable to stockholders who are our chief executive officer and chief financial officer. The notes bear interest
at 4% per annum and are due on December 31, 2018. One of these notes was paid in full in June 2019 (see below), and the other
note was extended to December 31, 2020. The notes payable had an unpaid balance of $167,393 as of September 30, 2020 and December
31, 2019. The
Company borrowed $0 and $4,200 from stockholders during the nine months ended September 30, 2020 and 2019, respectively. On
June 6, 2019, the President of the Company assumed the debt of a related party note totaling $29,273, of which $25,100 was principal
and $4,173 was accrued interest. The related party note was paid in full by the President and was added to his note balance. The
Company recorded interest expense of $5,008 and $4,859 for the nine months ended September 30, 2020 and 2019, respectively, for
these notes payable. Accrued interest related to these notes payable were $29,980 and $24,972 as of September 30, 2020 and December
31, 2019, respectively.

Notes Payable - Other

Notes Payable - Other9 Months Ended
Sep. 30, 2020
Debt Disclosure [Abstract]
NOTES PAYABLE - OTHERNOTE
6 – NOTES PAYABLE - OTHER On
December 1, 2018 the Company issued a grid note payable to a third party for $13,500 which were used for audit and legal fees.
The note bears interest at 10% per annum and is due on December 31, 2019. This note has been extended to December 31, 2020. During
the nine months ended September 30, 2020, the Company borrowed an additional $17,000 relating to this note payable. The note payable
had an unpaid principal balance of $50,755 and $33,755, and accrued interest of $5,225 and $2,115 as of September 30, 2020 and
December 31, 2019, respectively. On
June 1, 2019, the Company issued a grid note payable to a third party for $10,118 which were used for audit and filing fees. The
note bears interest at 10% per annum and is due on December 31, 2019. This note has been extended to December 31, 2020. During
the nine months ended September 30, 2020, the Company borrowed an additional $32,500 relating to this note payable. The note payable
had an unpaid principal balance of $42,718 and $10,218, and accrued interest of $1,617 and $586 as of September 30, 2020 and December
31, 2019, respectively.

Equity

Equity9 Months Ended
Sep. 30, 2020
Equity [Abstract]
EQUITYNOTE
7 – EQUITY Common
Stock On
December 6, 2018, the Company approved the issuance of 200,000,000 shares of its common stock, par value $0.001, for the appointment
of the Company's Chief Executive Officer. The Company has recorded this transaction as Stock Compensation Expense at a value
of $200,000, or $0.001 per share. As
of September 30, 2020 and December 31, 2019, the Company has 980,000,000 authorized shares of common stock, par value $0.001,
of which 257,301,000 and 257,301,000 shares are issued and outstanding, respectively.

Subsequent Events

Subsequent Events9 Months Ended
Sep. 30, 2020
Subsequent Events [Abstract]
SUBSEQUENT EVENTSNOTE
8 – SUBSEQUENT EVENTS Management
has evaluated all transactions and events after the balance sheet date through the date on which these financials were issued
and has determined that no additional disclosures are required.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)9 Months Ended
Sep. 30, 2020
Accounting Policies [Abstract]
BASIS OF PRESENTATIONBASIS
OF PRESENTATION The
accompanying unaudited 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 nine months ended September 30, 2020 are not
necessarily indicative of the results that may be expected for the year ending December 31, 2020 or any other period. For further
information, refer to the financial statements and footnotes thereto, included in the Company's Annual Report on Form 10K
for the year ending December 31, 2019.
USE OF ESTIMATESUSE
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 condensed financial
statements in the periods they are determined to be necessary.
FAIR VALUE OF FINANCIAL INSTRUMENTSFAIR
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
Company has no assets or liabilities valued at fair value on a recurring basis.
NEW ACCOUNTING PRONOUNCEMENTSNEW
ACCOUNTING PRONOUNCEMENTS There
are various updates recently issued, most of which represented technical corrections to the accounting literature or application
to specific industries and are not expected to a have a material impact on the Company's financial position, results of operations
or cash flows.
CASH AND CASH EQUIVALENTSCASH
AND CASH EQUIVALENTS 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 September 30, 2020 and December 31, 2019. 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 September 30, 2020
and December 31, 2019, the Company had $0 over the insurable limit.
CONVERTIBLE INSTRUMENTSCONVERTIBLE
INSTRUMENTS The
Company evaluates and accounts for conversion options embedded in its convertible instruments in accordance with professional
standards for Financial Accounting Standards Board ("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 TAXESINCOME
TAXES The
Company is deemed a corporation and thus is a taxable entity. No provision for income taxes was reflected in the accompanying
unaudited condensed financial statements, as the Company did not have income through September 30, 2020. There were no uncertain
tax positions that would require recognition in the unaudited condensed financial statements through September 30, 2020. 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, 2019. 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
RECOGNITION OF REVENUERECOGNITION
OF REVENUE 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 COMPENSATIONSTOCK
BASED COMPENSATION The
Company follows FASB ASC 718, Compensation – Stock Compensation The
Company accounts for stock-based compensation issued to non-employees and consultants in accordance with the provisions of FASB
ASC 505-50, Equity–based Payments to Non-Employees For
the nine months ended September 30, 2020 and 2019, the Company had no stock based compensation.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details) - USD ($)9 Months Ended12 Months Ended
Sep. 30, 2020Dec. 31, 2019
Summary of Significant Accounting Policies (Textual)
Federal deposit insurance corporation $ 0 $ 0

Going Concern (Details)

Going Concern (Details) - USD ($)3 Months Ended9 Months Ended
Sep. 30, 2020Jun. 30, 2020Mar. 31, 2020Sep. 30, 2019Jun. 30, 2019Mar. 31, 2019Sep. 30, 2020Sep. 30, 2019
Going Concern (Textual)
Incurred net losses $ (43,191) $ (4,103) $ (11,566) $ (8,668) $ (22,831) $ (3,379) $ (58,860) $ (34,878)
Working capital deficit $ 296,916

Notes Payable - Related Parti_2

Notes Payable - Related Parties (Details) - USD ($)Jun. 06, 2019Sep. 30, 2020Sep. 30, 2019Dec. 31, 2019Dec. 31, 2018
Notes Payable - Related Parties (Textual)
Notes payable bear interest rate4.00%
Notes payable to stockholder $ 167,393 $ 167,393
Company borrowed from shareholders debt $ 4,200
Interest expense - notes payable5,008 $ 4,859
Accrued interest - related parties $ 29,980 $ 24,972
President [Member]
Notes Payable - Related Parties (Textual)
Company borrowed from shareholders debt $ 29,273
Principle amount25,100
Accrued interest $ 4,173

Notes Payable - Other (Details)

Notes Payable - Other (Details) - USD ($)Jun. 01, 2019Dec. 01, 2018Sep. 30, 2020Dec. 31, 2019
Notes Payable (Textual)
Issued grid note payable to third party $ 10,118 $ 13,500
Interest rate10.00%10.00%
Notes due dateDec. 31,
2019
Dec. 31,
2019
Accrued interest $ 5,225 $ 2,115
Note payable, unpaid principal balance50,755 33,755
Borrowed additional note payable17,000
Notes Payable, Other [Member]
Notes Payable (Textual)
Accrued interest1,617 586
Note payable, unpaid principal balance42,718 $ 10,218
Borrowed additional note payable $ 32,500

Equity (Details)

Equity (Details) - $ / shares1 Months Ended
Dec. 06, 2018Sep. 30, 2020Dec. 31, 2019
Stockholders’ Deficit (Textual)
Common stock, par value $ 0.001 $ 0.001
Common stock, shares authorized980,000,000 980,000,000
Common stock, shares issued257,301,000 257,301,000
Common stock, shares outstanding257,301,000 257,301,000
Chief Executive Officer [Member]
Stockholders’ Deficit (Textual)
Common stock, descriptionThe Company approved the issuance of 200,000,000 shares of its common stock, par value $0.001, for the appointment of the Company’s Chief Executive Officer. The Company has recorded this transaction as Stock Compensation Expense at a value of $200,000, or $0.001 per share.