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Yuenglings Ice Cream (ARSN)

Cover

Cover - shares6 Months Ended
Apr. 30, 2021Jul. 13, 2021
Cover [Abstract]
Document Type10-Q
Amendment Flagfalse
Document Period End DateApr. 30,
2021
Document Fiscal Period FocusQ2
Document Fiscal Year Focus2021
Current Fiscal Year End Date--10-31
Entity File Number000-55398
Entity Registrant NameAureus, Inc.
Entity Central Index Key0001624517
Entity Current Reporting StatusYes
Entity Interactive Data CurrentYes
Entity Filer CategoryNon-accelerated Filer
Entity Small Businesstrue
Entity Emerging Growth Companytrue
Elected Not To Use the Extended Transition Periodfalse
Entity Shell Companyfalse
Entity Common Stock, Shares Outstanding1,260,180,555
Entity incorporation stateNV

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)Apr. 30, 2021Oct. 31, 2020
Current Assets:
Cash $ 112,530 $ 112,234
Inventory151,173 202,724
Accounts receivable5,438 5,587
Total Current Assets269,141 320,545
Other Assets:
Property and equipment, net30,300 30,300
Total Assets299,441 350,845
Current Liabilities:
Accounts payable173,985 201,290
Accrued interest50,108 54,101
Due to related party4,250 0
Notes payable167,121 179,871
Loans payable191,206 974,729
Line of credit764,000 800,000
Total Current Liabilities1,350,670 2,209,991
Loans payable, net of current portion814,107 0
Line of credit, net of current portion36,000 0
Total Liabilities2,200,777 2,209,991
Commitments and contingencies
Stockholders' Deficit:
Preferred stock: par value $0.001; 10,000,000 shares authorized, 5,000,000 and 5,000,000 shares issued and outstanding, respectively5,000 5,000
Common stock: $0.001 par value; 1,500,000,000 shares authorized; 1,260,180,555 and 810,180,555 shares issued and outstanding, respectively1,260,181 810,181
Discount to common stock(801,917)(396,917)
Preferred stock to be issued457,850 269,250
Common stock to be issued12,500 12,500
Additional paid in capital389,161 389,161
Accumulated deficit(3,224,111)(2,948,321)
Total Stockholders' Deficit(1,901,336)(1,859,146)
TOTAL LIABILITIES & STOCKHOLDERS' DEFICIT $ 299,441 $ 350,845

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / sharesApr. 30, 2021Oct. 31, 2020
Statement of Financial Position [Abstract]
Preferred stock, par value$ .001 $ 0.001
Preferred stock, shares authorized10,000,000 10,000,000
Preferred stock, shares issued5,000,000 5,000,000
Preferred stock, shares outstanding5,000,000 5,000,000
Common stock, par value$ .001 $ 0.001
Common stock, shares authorized1,500,000,000 1,500,000,000
Common stock, shares issued1,260,180,555 810,180,555
Common stock, shares outstanding1,260,180,555 810,180,555

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)3 Months Ended6 Months Ended
Apr. 30, 2021Apr. 30, 2020Apr. 30, 2021Apr. 30, 2020
Income Statement [Abstract]
Revenue $ 230 $ 27,367 $ 3,616 $ 53,097
Cost of goods sold20,600 16,267 53,051 39,781
Gross margin(20,370)11,100 (49,435)13,316
Operating Expenses:
General and administrative expenses16,366 105,372 90,031 158,830
Consulting - related party80,000 0 85,000 0
Professional fees19,200 5,600 24,200 18,100
Total operating expenses115,566 110,972 199,231 176,930
Loss from operations(135,936)(99,872)(248,666)(163,614)
Other income (expense):
Interest expense(19,824)(50,308)(36,032)(78,348)
Interest income372 1,037 372 1,037
Gain on disposal of fixed assets0 0 1,000 0
Gain on forgiveness of debt33,536 0 33,536 0
Loss on conversion of debt0 0 (26,000)(14,708)
Total other expense14,084 (49,271)(27,124)(92,019)
Net loss $ (121,852) $ (149,143) $ (275,790) $ (255,633)
Basic and diluted loss per share $ 0 $ 0 $ 0 $ 0
Basic and diluted weighted average shares1,160,180,555 326,546,296 1,076,725,058 284,514,957

Condensed Consolidated Statem_2

Condensed Consolidated Statement of Stockholders' Equity (Deficit) - USD ($)Common StockDiscount to Common StockPreferred StockAdditional Paid-In CapitalPreferred Stock To Be IssuedCommon Stock To Be IssuedRetained Earnings / Accumulated DeficitTotal
Beginning balance, shares at Oct. 31, 2019214,750,000 5,000,000
Beginning balance, value at Oct. 31, 2019 $ 214,750 $ 0 $ 5,000 $ 216,100 $ 153,800 $ 0 $ (2,675,433) $ (2,085,783)
Stock issued for conversion of debt, shares35,000,000
Stock issued for conversion of debt, value $ 35,000 (17,500)17,500
Stock issued for cash, shares13,888,889
Stock issued for cash, value $ 13,889 36,111 (19,800)27,500 57,700
Net loss56,757 56,757
Ending balance, shares at Jan. 31, 2020263,638,889 5,000,000
Ending balance, value at Jan. 31, 2020 $ 263,639 (17,500) $ 5,000 252,211 134,000 27,500 (2,618,676)(1,953,826)
Beginning balance, shares at Oct. 31, 2019214,750,000 5,000,000
Beginning balance, value at Oct. 31, 2019 $ 214,750 0 $ 5,000 216,100 153,800 0 (2,675,433)(2,085,783)
Net loss(255,633)
Ending balance, shares at Apr. 30, 2020515,180,555 5,000,000
Ending balance, value at Apr. 30, 2020 $ 515,181 (17,500) $ 5,000 135,144 132,550 12,500 (2,767,819)(1,984,944)
Beginning balance, shares at Oct. 31, 2019214,750,000 5,000,000
Beginning balance, value at Oct. 31, 2019 $ 214,750 0 $ 5,000 216,100 153,800 0 (2,675,433)(2,085,783)
Ending balance, shares at Oct. 31, 2020810,180,555 5,000,000
Ending balance, value at Oct. 31, 2020 $ 810,181 (396,917) $ 5,000 389,161 269,250 12,500 (2,948,321)(1,859,146)
Beginning balance, shares at Jan. 31, 2020263,638,889 5,000,000
Beginning balance, value at Jan. 31, 2020 $ 263,639 (17,500) $ 5,000 252,211 134,000 27,500 (2,618,676)(1,953,826)
Stock issued for conversion of debt, shares147,375,000
Stock issued for conversion of debt, value $ 147,375 (117,900)29,475
Stock issued for cash, shares4,166,666
Stock issued for cash, value $ 4,167 10,833 (1,450)(15,000)(1,420)
Stock issued to subsidiary, shares100,000,000
Stock issued to subsidiary, value $ 100,000 (10,000)90,000
Net loss(149,143)(149,143)
Ending balance, shares at Apr. 30, 2020515,180,555 5,000,000
Ending balance, value at Apr. 30, 2020 $ 515,181 (17,500) $ 5,000 135,144 132,550 12,500 (2,767,819)(1,984,944)
Beginning balance, shares at Oct. 31, 2020810,180,555 5,000,000
Beginning balance, value at Oct. 31, 2020 $ 810,181 (396,917) $ 5,000 389,161 $ 269,250 12,500 (2,948,321)(1,859,146)
Stock issued for conversion of debt, shares350,000,000
Stock issued for conversion of debt, value $ 350,000 (315,000) $ 35,000
Stock issued for cash, shares134,000 134,000
Net loss(153,938) $ (153,938)
Ending balance, shares at Jan. 31, 20211,160,180,555 5,000,000
Ending balance, value at Jan. 31, 2021 $ 1,160,181 (711,917) $ 5,000 389,161 $ 403,250 12,500 (3,102,259)(1,844,084)
Beginning balance, shares at Oct. 31, 2020810,180,555 5,000,000
Beginning balance, value at Oct. 31, 2020 $ 810,181 (396,917) $ 5,000 389,161 269,250 12,500 (2,948,321)(1,859,146)
Net loss(275,790)
Ending balance, shares at Apr. 30, 20211,260,180,555 5,000,000
Ending balance, value at Apr. 30, 2021 $ 1,260,181 (801,917) $ 5,000 389,161 457,850 12,500 (3,224,111)(1,901,336)
Beginning balance, shares at Jan. 31, 20211,160,180,555 5,000,000
Beginning balance, value at Jan. 31, 2021 $ 1,160,181 (711,917) $ 5,000 389,161 403,250 12,500 (3,102,259)(1,844,084)
Stock issued for conversion of debt, shares100,000,000
Stock issued for conversion of debt, value $ 100,000 (90,000)10,000
Stock issued for cash, value54,600 54,600
Net loss(121,852)(121,852)
Ending balance, shares at Apr. 30, 20211,260,180,555 5,000,000
Ending balance, value at Apr. 30, 2021 $ 1,260,181 $ (801,917) $ 5,000 $ 389,161 $ 457,850 $ 12,500 $ (3,224,111) $ (1,901,336)

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)6 Months Ended
Apr. 30, 2021Apr. 30, 2020
Cash flows from operating activities:
Net loss $ (275,790) $ (255,633)
Adjustments to reconcile net loss to net cash used in operating activities:
Loss (gain) on extinguishment of debt26,000 0
Loss on disposal of fixed assets0 14,708
Gain on sale of fixed asset(1,000)0
Stock issued to subsidiary0 90,000
Changes in assets and liabilities:
Accounts receivable148 2,121
Inventory51,551 40,027
Accounts payable(27,305)10,345
Accrued liabilities7,258 10,609
Net cash used in operating activities(219,138)(87,823)
Cash flows from investing activities:
Proceeds from the sales of property and equipment1,000 0
Net cash provided by investing activities1,000 0
Cash flows from financing activities:
Proceeds from notes payable30,584 35,000
Net payments (proceeds) from the sale of preferred stock188,600 (21,250)
Sale of common stock0 77,500
Payments on notes payable(5,000)(72,128)
Proceeds / (payments) - related party loan4,250 (200)
Net cash provided by financing activities218,434 18,922
Net decrease cash296 (68,901)
Cash, beginning of period112,234 173,288
Cash, end of period112,530 104,387
Cash paid during the period for:
Interest0 0
Income taxes $ 0 $ 0

1. Organization and Business

1. Organization and Business6 Months Ended
Apr. 30, 2021
Accounting Policies [Abstract]
Organization and BusinessNOTE 1 – ORGANIZATION AND BUSINESS Aureus Incorporated (the “Company”)
was incorporated in the state of Nevada on April 19, 2013. The Company was organized to develop and explore mineral properties in the
state of Nevada. The Company is currently in active status in the state of Nevada. We are a food brand development company that builds
and represents popular food concepts throughout the United States and international markets. Management is highly experienced at business
integration and re-branding potential. With little territory available for the older brands, we intend to bring to our customers fresh
innovative brands that have great potential. All of our brands will be unique in nature as we focus on niche markets that are still in
need of development. We operate two lines of business. Through our
subsidiary, YIC Acquisitions Corp. (“ YICA AMM

2. Significant Accounting Polic

2. Significant Accounting Policies6 Months Ended
Apr. 30, 2021
Accounting Policies [Abstract]
Significant Accounting PoliciesNOTE 2 – SIGNIFICANT ACCOUNTING POLICIES Basis
of presentation The Company’s unaudited condensed consolidated
financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S.
GAAP”). The accompanying unaudited condensed consolidated financial statements reflect all adjustments, consisting of only normal
recurring items, which, in the opinion of management, are necessary for a fair statement of the results of operations for the periods
shown and are not necessarily indicative of the results to be expected for the full year ending October 31, 2021. These unaudited condensed
consolidated financial statements should be read in conjunction with the financial statements and related notes included in the Company’s
financial statements for the year ended October 31, 2020. Use
of Estimates The preparation
of financial statements in conformity with generally accepted accounting principles requires Concentrations of Credit Risk We maintain our cash in bank deposit accounts,
the balances of which at times may exceed federally insured limits. We continually monitor our banking relationships and consequently
have not experienced any losses in our accounts. We believe we are not exposed to any significant credit risk on cash. Restricted Cash The Company has an obligation to transfer $50,000
to Mid Penn Bank as security pursuant to the Agreement of Sale and Security Agreement with Mid Penn Bank and Yuengling Ice Cream Corp,
by September 30, 2021. If the funds are not transferred by September 30, 2021, the Bank has option to call the loan and to require the
Company to pay any attorney’s fees incurred. Recent Accounting Pronouncements The Company has implemented all new accounting
pronouncements that are in effect. These pronouncements did not have any material impact on the condensed consolidated financial statements
unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued
that might have a material impact on our financial position or results of operations.

3. Going Concern

3. Going Concern6 Months Ended
Apr. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going ConcernNOTE 3 – GOING CONCERN The accompanying unaudited condensed consolidated
financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of
liabilities in the normal course of business. The Company has an accumulated deficit of $3,224,111, had a net loss of $275,790, and net
cash used in operating activities of $219,138 for the six months ended April 30, 2021. The Company’s ability to raise additional
capital through the future issuances of common stock and/or debt financing is unknown. The obtainment of additional financing, the successful
development of the Company’s contemplated plan of operations, and its transition, ultimately, to the attainment of profitable operations
are necessary for the Company to continue operations. These conditions and the ability to successfully resolve these factors raise substantial
doubt about the Company’s ability to continue as a going concern. The financial statements of the Company do not include any adjustments
that may result from the outcome of these aforementioned uncertainties.

4. Property and Equipment

4. Property and Equipment6 Months Ended
Apr. 30, 2021
Property, Plant and Equipment [Abstract]
Property and EquipmentNOTE 4 - PROPERTY & EQUIPMENT Property and Equipment are first recorded at cost.
Depreciation is computed using the straight-line method over the estimated useful lives of the various classes of assets as follows between
three and five years. Long lived assets, including property and equipment,
to be held and used by the Company are reviewed for impairment whenever events or changes in circumstances indicate that the carrying
value of the assets may not be recoverable. Impairment losses are recognized if expected future cash flows of the related assets are less
than their carrying values. Measurement of an impairment loss is based on the fair value of the asset. Long-lived assets to be disposed
of are reported at the lower of carrying amount or fair value less cost to sell. Maintenance and repair expenses, as incurred,
are charged to expense. Betterments and renewals are capitalized in plant and equipment accounts. Cost and accumulated depreciation applicable
to items replaced or retired are eliminated from the related accounts with any gain or loss on the disposition included as income. Property and equipment stated at cost, less accumulated
depreciation consisted of the following:
April 30, October 31,
Automobile $ – $ –
Property and equipment 30,300 30,300
Less: accumulated depreciation – –
Property and equipment, net $ 30,300 $ 30,300 Depreciation Expense Depreciation expense
for the six months ended April 30, 2021 and fiscal year ended October 31, 2020 was $0 and $0, respectively. As of April 30, 2021, the
Company’s fixed asset have not yet been placed in service. Depreciation will begin on the date the assets are placed into service.

5. Notes Payable

5. Notes Payable6 Months Ended
Apr. 30, 2021
Debt Disclosure [Abstract]
Notes PayableNOTE 5 – NOTES PAYABLE On September 9, 2015, the Company issued to Backenald
Corp. a promissory note in the principal amount of $20,000, bearing interest at the rate of 5% per annum and maturing on the first anniversary
of the date of issuance. This note is in default and its interest rate has been increased to 10%. As of April 30, 2021, accrued interest
amounted to $10,142. On August 31, 2016, the Company issued Success
Zone Tech Ltd. a promissory note in the principal amount of $100,000, bearing interest at the rate of 8% per annum, compounded annually,
and maturing on the first anniversary of the date of issuance. On January 7, 2019, this note was purchased by and assigned to Device Corp.
This note has been fully converted as of April 30, 2021. On February 23, 2017, the Company issued Travel
Data Solutions a promissory note in the principal amount of $17,500, bearing interest at the rate of 8% per annum, compounded annually,
and maturing on the first anniversary of the date of issuance. This note is in default. As of April 30, 2021, accrued interest amounted
to $6,996. On March 27, 2017, the Company issued Craigstone
Ltd. a promissory note in the principal amount of $12,465, bearing interest at the rate of 8% per annum, compounded annually, and maturing
on the first anniversary of the date of issuance. This note is in default. As of April 30, 2021, accrued interest amounted to $4,643. On May 16, 2017, the Company issued Travel Data
Solutions a promissory note in the principal amount of $4,500, bearing interest at the rate of 8% per annum, compounded annually, and
maturing on the first anniversary of the date of issuance. This note is in default. As of April 30, 2021, accrued interest amounted to
$1,612. On July 28, 2017, we issued Backenald Trading
Ltd. a promissory note in the principal amount of $20,000, bearing interest at the rate of 8% per annum, compounded annually, and maturing
on the first anniversary of the date of issuance. This note is in default. As of April 30, 2021, accrued interest amounted to $6,745. On January 24, 2020, the company issued a third
party a promissory note in the principal amount of $15,000, bearing interest at the rate of 10% per annum, and maturing on April 30, 2020.
As of April 30, 2021, there is $0 and $1,655, principal and interest, respectively, due on this note. This note is currently in default. On March 24, 2020, the company issued a third
party a promissory note in the principal amount of $20,000, bearing interest at the rate of 10% per annum, and maturing on May 30, 2020.
As of April 30, 2021, the balance due on this note for principal and interest is $20,000 and $2,219, respectively. This note is in default. On April 10, 2020, the Company issued a convertible
promissory note to Device Corp., in the principal amount of $49,328, bearing interest at the rate of 10% per annum, and maturing on April
10, 2021. The note is convertible into shares of common stock at $0.0001 per share. The note was issued pursuant to the terms of the Debt
Purchase and assignment agreement between Tiger Trout Capital Puerto Rico LLC and Device Corp, whereby Device purchased from Tiger Trout
debt in the amount of $49,328 plus any accrued interest. During the six months ended April 30, 2021, Device Corp converted $7,000 of principal
into 100,000,000 shares of common stock. As of April 30, 2021, the Company was also indebted
to two other third parties for a total of $39,656, These notes are non-interest bearing and are currently past due and in default.

6. Loans Payable

6. Loans Payable6 Months Ended
Apr. 30, 2021
Debt Disclosure [Abstract]
Loans PayableNOTE 6 – LOANS PAYABLE YIC Acquisition assumed two loans that the Company
still has. The first loan was an SBA loan with a balance of $1,056,807 and annual interest of 5.25%. The loan has monthly payments and
matures March 13, 2026. The balance due on this loan as of April 30, 2021 and October 31, 2020 is $807,431 and $891,429, respectively.
The second loan is a line of credit with a balance of $814,297 and an annual interest rate of 4.25%. Payment on this line of credit are
monthly. The balance due on this loan as of April 30, 2021 and October 31, 2020 is $800,000 and $800,000, respectively. As of April 30, 2021, the balance on the Company’s
SBA loan is $807,431. During the year ended October 31, 2020, the Mid Penn Bank made several of the Company’s loan payments as part
of the CARES Act. This amount has been recognized as a gain on forgiveness of debt of $68,436. On August 31, 2020, the Company received a Paycheck
Protection Program loan under the CARES Act for $83,300 (the “PPP Loan”). The Paycheck
Protection Program provides that the use of PPP Loan proceeds are limited to certain qualifying expenses and may be partially
or wholly forgiven in accordance with the requirements set forth in the CARES Act. The Company currently intends to use the PPP Loan
for permitted uses, although no assurance can be given that the Company will obtain forgiveness of all or any portion of amounts
due under the PPP Loan. If not forgiven the loan bears interest at 1% per annum and matures in five years. On March 16, 2021, the Company received a Paycheck
Protection Program loan under the CARES Act for $114,582 (the “PPP Loan”). The
Paycheck Protection Program provides that the use of PPP Loan proceeds are limited to certain qualifying expenses and may
be partially or wholly forgiven in accordance with the requirements set forth in the CARES Act. The Company currently intends to use the PPP Loan
for permitted uses, although no assurance can be given that the Company will obtain forgiveness of all or any portion of amounts
due under the PPP Loan. If not forgiven the loan bears interest at 1% per annum and matures in five years.

7. Related Party Transactions

7. Related Party Transactions6 Months Ended
Apr. 30, 2021
Related Party Transactions [Abstract]
Related Party TransactionsNOTE 7 – RELATED PARTY TRANSACTIONS As of April 30, 2021 and October 31, 2020 the
Company owes its officers $4,250 and $0, respectively, for cash advances to pay for operating expenses. During the six months ended April 30, 2021, the
Company paid Everett Dickson, CEO, $40,000 for compensation. During the six months ended April 30, 2021, the
Company paid Robert Bohorad, YICA’s Chief Operating Officer, $45,000 for compensation.

8. Common Stock

8. Common Stock6 Months Ended
Apr. 30, 2021
Equity [Abstract]
Common StockNOTE 8 – COMMON STOCK On December 10, 2020, the Company amended its
Articles of Incorporation increased its authorized common stock to 1.5 billion (1,500,000,000) shares. During the year ended October 31, 2020 ,
the Company sold 21,527,777 shares of common stock for cash proceeds of $77,500. 3,472,222 of the shares have not yet been issued by the
transfer agent. During the year ended October 31, 2020 ,
the Company issued 477,375,000 shares of common stock for conversion of $100,958 of principal and interest. During the six months ended April 30, 2021 ,
the Company issued 450,000,000 shares of common stock for conversion of $45,000 of principal and interest.

9. Preferred Stock

9. Preferred Stock6 Months Ended
Apr. 30, 2021
Equity [Abstract]
Preferred StockNOTE 9 – PREFERRED STOCK Series A Preferred The Company has designated Ten Million (10,000,000)
shares of Preferred Stock the Series A Convertible Preferred Stock with a par and stated value of $0.001 per share. The holders of the
Series A Convertible Preferred Stock are not entitled to receive any dividends. Except as otherwise required by law or by the
Articles of Incorporation and except as set forth below, the outstanding shares of Series A Convertible Preferred Stock shall vote together
with the shares of Common Stock and other voting securities of the Corporation as a single class and, regardless of the number of shares
of Series A Convertible Preferred Stock outstanding and as long as at least one of such shares of Series A Convertible Preferred Stock
is outstanding shall represent Sixty Six and Two Thirds Percent (66 2/3%) of all votes entitled to be voted at any annual or special meeting
of shareholders of the Corporation or action by written consent of shareholders. Each outstanding share of the Series A Convertible Preferred
Stock shall represent its proportionate share of the 66 2/3% which is allocated to the outstanding shares of Series A Convertible Preferred
Stock. The entirety of the shares of Series A Convertible
Preferred Stock outstanding as such time shall be convertible, at the option of the holder thereof, at any time and from time to time,
and without the payment of additional consideration by the holder thereof, into two thirds of the after conversion outstanding fully paid
and non-assessable shares of Common Stock. Each individual share of Series A Convertible Preferred Stock shall be convertible into Common
Stock at a ratio determined by dividing the number of shares of Series A Convertible Stock to be converted by the number of shares of
outstanding pre-conversion Series A Convertible Preferred Stock. Such initial Conversion Ratio, and the rate at which shares of Series
A Convertible Preferred Stock may be converted into shares of Common Stock. As of April 30, 2021, there are 5,000,000 shares of Series
A preferred stock owned by the CEO. As of April 30, 2021 and October 31, 2020, the
Company has preferred stock to be issued in the amount of $457,850 and $269,250, respectively. Series B Preferred The Series B preferred stock is convertible into
shares of common stock at the option of the holder at a 35% discount to the lowest closing price for the thirty days prior to conversion. On August 21, 2020, the Company entered into a
Stock Purchased Agreement with Kanno Group Holdings II Ltd.(“KGH”), in which KGH purchased $3,000 of Series B Preferred Stock.
The shares have not yet been issued and are disclosed as preferred stock to be issued.

10. Subsequent Events

10. Subsequent Events6 Months Ended
Apr. 30, 2021
Subsequent Events [Abstract]
Subsequent EventsNOTE 10 – SUBSEQUENT EVENTS In accordance
with SFAS 165 (ASC 855-10) management has performed an evaluation of subsequent events through the date that the financial statements
were available to be issued and has determined that it does not have any material subsequent events to disclose in these financial statements
other than the following. Subsequent to April 30, 2021 ,
the Company rescinded its agreement with KGH, returning the $3,000 it had received for the preferred stock.

2. Significant Accounting Pol_2

2. Significant Accounting Policies (Policies)6 Months Ended
Apr. 30, 2021
Accounting Policies [Abstract]
Basis of presentationBasis
of presentation The Company’s unaudited condensed consolidated
financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S.
GAAP”). The accompanying unaudited condensed consolidated financial statements reflect all adjustments, consisting of only normal
recurring items, which, in the opinion of management, are necessary for a fair statement of the results of operations for the periods
shown and are not necessarily indicative of the results to be expected for the full year ending October 31, 2021. These unaudited condensed
consolidated financial statements should be read in conjunction with the financial statements and related notes included in the Company’s
financial statements for the year ended October 31, 2020.
Use of EstimatesUse
of Estimates The preparation
of financial statements in conformity with generally accepted accounting principles requires
Concentrations of Credit RiskConcentrations of Credit Risk We maintain our cash in bank deposit accounts,
the balances of which at times may exceed federally insured limits. We continually monitor our banking relationships and consequently
have not experienced any losses in our accounts. We believe we are not exposed to any significant credit risk on cash.
Restricted CashRestricted Cash The Company has an obligation to transfer $50,000
to Mid Penn Bank as security pursuant to the Agreement of Sale and Security Agreement with Mid Penn Bank and Yuengling Ice Cream Corp,
by September 30, 2021. If the funds are not transferred by September 30, 2021, the Bank has option to call the loan and to require the
Company to pay any attorney’s fees incurred.
Recent Accounting PronouncementsRecent Accounting Pronouncements The Company has implemented all new accounting
pronouncements that are in effect. These pronouncements did not have any material impact on the condensed consolidated financial statements
unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued
that might have a material impact on our financial position or results of operations.

4. Property and Equipment (Tabl

4. Property and Equipment (Tables)6 Months Ended
Apr. 30, 2021
Property, Plant and Equipment [Abstract]
Schedule of property and equipmentApril 30, October 31,
Automobile $ – $ –
Property and equipment 30,300 30,300
Less: accumulated depreciation – –
Property and equipment, net $ 30,300 $ 30,300

2. Significant Accounting Pol_3

2. Significant Accounting Policies (Details Narrative)Apr. 30, 2021USD ($)
Accounting Policies [Abstract]
Restricted cash $ 50,000

3. Going Concern (Details Narra

3. Going Concern (Details Narrative) - USD ($)3 Months Ended6 Months Ended
Apr. 30, 2021Jan. 31, 2021Apr. 30, 2020Jan. 31, 2020Apr. 30, 2021Apr. 30, 2020Oct. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit $ (3,224,111) $ (3,224,111) $ (2,948,321)
Net loss $ (121,852) $ (153,938) $ (149,143) $ 56,757 (275,790) $ (255,633)
Net cash used in operating activities $ (219,138) $ (87,823)

4. Property and Equipment (Deta

4. Property and Equipment (Details) - USD ($)Apr. 30, 2021Oct. 31, 2020
Less: accumulated deficit $ 0 $ 0
Property and equipment, net30,300 30,300
Automobiles [Member]
Property and equipment, gross0 0
Property and Equipment [Member]
Property and equipment, gross $ 30,300 $ 30,300

4. Property and Equipment (De_2

4. Property and Equipment (Details Narrative)6 Months Ended
Apr. 30, 2021USD ($)
Property, Plant and Equipment [Abstract]
Depreciation expense $ 0

5. Notes Payable (Details Narra

5. Notes Payable (Details Narrative)6 Months Ended
Apr. 30, 2021USD ($)shares
Note Payable 1 [Member]
Debt issuance dateSep. 9,
2015
Debt face amount $ 20,000
Accrued interest10,142
Note payable balance $ 20,000
Note Payable 2 [Member]
Debt issuance dateAug. 31,
2016
Debt face amount $ 100,000
Debt stated interest rate8.00%
Accrued interest $ 0
Note payable balance $ 0
Note Payable 3 [Member]
Debt issuance dateMar. 23,
2017
Debt face amount $ 17,500
Debt stated interest rate8.00%
Accrued interest $ 6,996
Note payable balance $ 17,500
Note Payable 4 [Member]
Debt issuance dateMar. 27,
2017
Debt face amount $ 12,465
Debt stated interest rate8.00%
Accrued interest $ 4,643
Note payable balance $ 12,465
Note Payable 5 [Member]
Debt issuance dateMay 16,
2017
Debt face amount $ 4,500
Debt stated interest rate8.00%
Accrued interest $ 1,612
Note payable balance $ 4,500
Note Payable 6 [Member]
Debt issuance dateJul. 28,
2017
Debt face amount $ 20,000
Debt stated interest rate8.00%
Accrued interest $ 6,745
Note payable balance $ 20,000
Note Payable 7 [Member]
Debt issuance dateJan. 24,
2020
Debt face amount $ 15,000
Debt stated interest rate10.00%
Accrued interest $ 1,665
Note payable balance $ 0
Note Payable 8 [Member]
Debt issuance dateMar. 24,
2020
Debt face amount $ 20,000
Debt stated interest rate10.00%
Accrued interest $ 2,219
Note payable balance $ 20,000
Note Payable 9 [Member]
Debt issuance dateApr. 10,
2020
Debt face amount $ 49,328
Debt stated interest rate10.00%
Debt converted, amount converted $ 7,000
Debt converted, shares issued | shares100,000,000
Note Payable 10 [Member]
Note payable balance $ 39,656

6. Loans Payable (Details Narra

6. Loans Payable (Details Narrative) - USD ($)3 Months Ended6 Months Ended12 Months Ended
Apr. 30, 2021Apr. 30, 2020Apr. 30, 2021Apr. 30, 2020Oct. 31, 2020
Gain on forgiveness of debt $ 33,536 $ 0 $ 33,536 $ 0
Line Of Credit [Member]
Debt face amount814,297 814,297
Line of credit800,000 $ 800,000 $ 800,000
Line of credit interest rate4.25%
SBA Loan [Member]
Debt face amount $ 1,056,807 $ 1,056,807
Debt stated interest rate5.25%5.25%
Loans payable $ 807,431 $ 807,431 891,429
Debt maturity dateMar. 13,
2026
Gain on forgiveness of debt $ 68,436
PPP Loan [Member]
Debt face amount $ 114,582 $ 114,582
Debt stated interest rate1.00%1.00%
Debt maturity dateMar. 16,
2026

7. Related Party Transactions (

7. Related Party Transactions (Details Narrative) - USD ($)6 Months Ended
Apr. 30, 2021Oct. 31, 2020
Due to related parties $ 4,250 $ 0
Everett Dickson [Member]
Officer compensation40,000
Robert Bohorad [Member]
Officer compensation $ 45,000

8. Common Stock (Details Narrat

8. Common Stock (Details Narrative) - USD ($)3 Months Ended6 Months Ended12 Months Ended
Jan. 31, 2021Apr. 30, 2021Apr. 30, 2020Oct. 31, 2020
Stock issued new, shares134,000
Proceeds from sale of stock $ 0 $ 77,500
Debt Converted [Member]
Debt converted, amount converted $ 45,000 $ 100,958
Debt converted, shares issued450,000,000 477,375,000
Stock sold for cash [Member]
Stock issued new, shares21,527,777
Proceeds from sale of stock $ 77,500
Stock sold for cash [Member] | Common Stock To Be Issued
Stock issued new, shares3,472,222

9. Preferred Stock (Details Nar

9. Preferred Stock (Details Narrative) - USD ($)Apr. 30, 2021Oct. 31, 2020
Preferred stock to be issued $ 457,850 $ 269,250
Preferred Stock Series A To Be Issued
Preferred stock to be issued457,850 $ 269,250
Preferred Stock Series B To Be Issued
Preferred stock to be issued $ 3,000