Colambda Technologies, Inc. - Form 10-Q SEC filing

0001096906-22-001898.txt : 20220815 0001096906-22-001898.hdr.sgml : 20220815 20220815153124 ACCESSION NUMBER: 0001096906-22-001898 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 47 CONFORMED PERIOD OF REPORT: 20220630 FILED AS OF DATE: 20220815 DATE AS OF CHANGE: 20220815 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Colambda Technologies, Inc. CENTRAL INDEX KEY: 0001104462 STANDARD INDUSTRIAL CLASSIFICATION: MISCELLANEOUS METAL ORES [1090] IRS NUMBER: 980361773 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 000-29243 FILM NUMBER: 221165290 BUSINESS ADDRESS: STREET 1: 10 DIONYSIOU SOLOMOU STREET STREET 2: LEONA BUILDING, SUITE 501, 2406 ENGOMI CITY: NICOSIA STATE: G4 ZIP: 1311 BUSINESS PHONE: 801-244-8755 MAIL ADDRESS: STREET 1: 876 NORTHCLIFFE DR. CITY: SALT LAKE CITY STATE: UT ZIP: 84103 FORMER COMPANY: FORMER CONFORMED NAME: New Century Resources Corp DATE OF NAME CHANGE: 20150313 FORMER COMPANY: FORMER CONFORMED NAME: NEW CENTURY RESOURCE DATE OF NAME CHANGE: 20000128 10-Q 1 ncre-20220630.htm COLAMBDA TECHNOLOGIES, INC. - FORM 10-Q SEC FILING Colambda Technologies, Inc. - Form 10-Q SEC filing

UNITED STATES SECURITIES AND EXCHANGE COMMISSION

Washington, D.C.20549

FORM 10-Q

☒ QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended June 30, 2022

☐ TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE EXCHANGE ACT

For the transition period from __________ to __________

Commission File Number 000-29243


Colambda Technologies, Inc.
(Name of small business issuer in its charter)

Nevada (NV)		98-0361773
(State of incorporation)		(I.R.S. Employer Identification No.)

1870 West Prince Road #41
Tucson, Arizona 85705
(Address of principal executive offices)

(281) 928 4425
(Registrant’s telephone number)

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes [x] No [ ].

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).

Yes [x] No [ ].

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of “large accelerated filer,” “accelerated filer”, “smaller reporting company”, and “emerging growth company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer	[ ]		Accelerated filer	[ ]
Non-accelerated filer	[ ]	(Do not check if a smaller reporting company)
Smaller reporting company	☒		Emerging growth company	☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

Yes ☒ No [ ]

As of January 15, 2022, there were 12,481,724 shares of the registrant’s $0.001 par value common stock issued and outstanding.

COLAMBDA TECHNOLOGIES, INC.

	Page
PART I. FINANCIAL INFORMATION	4
ITEM 1. FINANCIAL STATEMENTS	4
ITEM 2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION OR PLAN OF OPERATION	18
ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK	21
ITEM 4. CONTROLS AND PROCEDURES	21
PART II. OTHER INFORMATION	22
ITEM 1. LEGAL PROCEEDINGS.	22
ITEM 1A. RISK FACTORS.	22
ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS.	22
ITEM 3. DEFAULTS UPON SENIOR SECURITIES.	22
ITEM 4. MINE SAFETY DISCLOSURES.	22
ITEM 5. OTHER INFORMATION.	22
ITEM 6. EXHIBITS	23

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Special Note Regarding Forward-Looking Statements

Information included in this Form 10-Q contains forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended (“Securities Act”), and Section 21E of the Securities Exchange Act of 1934, as amended (“Exchange Act”). This information may involve known and unknown risks, uncertainties and other factors which may cause the actual results, performance or achievements of Colambda Technologies, Inc. (the “Company”), to be materially different from future results, performance or achievements expressed or implied by any forward-looking statements. Forward-looking statements, which involve assumptions and describe future plans, strategies and expectations of the Company, are generally identifiable by use of the words “may,” “will,” “should,” “expect,” “anticipate,” “estimate,” “believe,” “intend,” or “project” or the negative of these words or other variations on these words or comparable terminology. These forward-looking statements are based on assumptions that may be incorrect, and there can be no assurance that these projections included in these forward-looking statements will come to pass. Actual results of the Company could differ materially from those expressed or implied by the forward-looking statements as a result of various factors. Except as required by applicable laws, the Company has no obligation to update publicly any forward-looking statements for any reason, even if new information becomes available or other events occur in the future.

*Please note that throughout this Quarterly Report, except as otherwise indicated by the context, references in this report to “Company”, “we”, “us” and “our” are references to Colambda Technologies, Inc..

NOTE:

During 2020 and 2021, New Century Resources Corporation (the "Company", "our", "us" or "we") had no operations and was considered a "blank check" company. The U.S. Securities and Exchange Commission (the "SEC") defines those companies as "any development stage company that is issuing a penny stock, within the meaning of Section 3(a)(51) of the Securities Exchange Act of 1934, as amended, (the "Exchange Act") and that has no specific business plan or purpose or has indicated that its business plan is to merge with an unidentified company or companies." Under SEC Rule 12b-2 under the Securities Act of 1933, as amended (the "Securities Act"), we also qualified as a "shell company," because we have no (or nominal) assets other than cash and no (or nominal) operations.

The Company previously filed a Form 8-K with the Securities and Exchange Commission (“SEC”) on November 22, 2021, reporting the execution of the Merger Agreement and the material terms of the transaction (the “Share Exchange “or “Merger”). Pursuant to the terms of the Merger, the Company is the legal surviving entity and remains a Nevada corporation. In accordance with the terms of the Merger Agreement, the Company agreed to change its name to “Colambda Technology, Inc., which previously became effective on January 4, 2022.

The parties to the Merger Agreement completed the Merger as of July 9, 2022. In accordance with “reverse acquisition” accounting treatment, our historical financial statements as of period ends, and for periods ended, prior to the Share Exchange will be replaced with the historical financial statements of Emissions Zero Module, Inc. in all future filings with the SEC.

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PART I. FINANCIAL INFORMATION

ITEM 1. FINANCIAL STATEMENTS

Colambda Technologies, Inc.

June 30, 2022

Index to Financial Statements

Contents

Financial Statements:	Page Number
Balance Sheets as of June 30, 2022 (unaudited) and December 31, 202 1	5
Statements of Operations for the three months ended June 30, 2022 and 202 1	6-7
Statement of Stockholders’ Deficit for the three months ended June 30, 2022 and 202 1	8
Statements of Cash Flows for the three months ended June 30, 2022 and 202 1	9
Notes to Financial Statements (unaudited)	10

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Colambda Technologies, Inc.

Balance Sheets

		June 30, 2022		December 31, 2021
		(Unaudited)
ASSETS
Prepaid expenses		-		-
Total assets	$	-	$	-

LIABILITIES
Current liabilities:
Accounts payable and accrued expenses		14,784		14,784
Note payable		73,106		62,285
Advances from stockholders		184,227		184,227
Accrued interest		16,911		16,111
Convertible Notes payable		16,122		16,122
Total liabilities	$	305,150	$	293,529


STOCKHOLDERS' DEFICIT
Preferred Stock, $0.001 par value, 50,000,000 authorized; no shares issued		-		-
Common stock, $0.001 par value, 200,000,000 authorized; 12,481,724 and 12,481,724 shares issued and outstanding, respectively		12,482		12,482
Additional paid in capital		1,760,158		1,760,158
Accumulated deficit		(2,077,790)		(2,066,169)
Total stockholders' deficit		(305,150)		(293,529)
Total liabilities and stockholders' deficit	$	-	$	-

The accompanying notes are an integral part of these unaudited financial statements.

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Colambda Technologies, Inc.

Statements of Operations

(Unaudited)

		Three Months ended		Three Months ended
		June 30,		June 30,
		2022		2021

Sales	$	-	$	-

Operating expenses:
Legal and professional fees		-		7,019
General and administrative		-		-
Total operating expenses		-		7,019
Loss from operations		-		(7,019)

Other expense:
Interest expense		(402)		(402)
Loss before taxes		(402)		(7,421)

Provision for taxes on income		-		-
Net loss	$	(402)	$	(7,421)

Earnings per share-basic and diluted	$	(0.00)	$	(0.00)

Weighted average number of shares outstanding		12,481,724		12,481,724

The accompanying notes are an integral part of these unaudited financial statements.

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Colambda Technologies, Inc.

Statements of Operations

(Unaudited)

		Six Months ended		Six Months ended
		June 30,		June 30,
		2022		2021

Sales	$	-	$	-

Operating expenses:
Legal and professional fees		10,393		13,376
General and administrative		428		-
Total operating expenses		10,821		13,376
Loss from operations		-		(13,376)

Other expense:
Interest expense		(800)		(800)
Loss before taxes		(800)		(14,176)

Provision for taxes on income		-		-
Net loss	$	(11,621)	$	(14,176)

Earnings per share-basic and diluted	$	(0.00)	$	(0.00)

Weighted average number of shares outstanding		12,481,724		12,481,724

The accompanying notes are an integral part of these unaudited financial statements.

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Colambda Technologies, Inc.

Statements of Stockholders’ Deficit

(Unaudited)

	Common Shares	Par Value		Additional Paid in Capital		Accumulated Deficit		Total Deficiency
Balance, December 31, 2020	12,481,724	12,482	$	1,760,158	$	(2,030,476)	$	(257,836)

Net Loss	-	-		-		(6,755)		(6,755)

Balance, March 31, 2021	12,481,724	12,482	$	1,760,158	$	(2,037,231)	$	(264,591)

Net Loss	-	-		-		(7,421)		(7,421)

Balance, June 30, 2021	12,481,724	12,482	$	1,760,158	$	(2,044,652)	$	(272,012)

	Common Shares	Par Value		Additional Paid in Capital		Accumulated Deficit		Total Deficiency
Balance, December 31, 2021	12,481,724	12,482	$	1,760,158	$	(2,066,169)	$	(293,529)

Net Loss	-	-		-		(11,219)		(11,219)

Balance, March 31, 2022	12,481,724	12,482	$	1,760,158	$	(2,077,388)	$	(304,748)

Net Loss	-	-		-		(402)		(402)

Balance, June 30, 2022	12,481,724	12,482	$	1,760,158	$	(2,077,790)	$	(305,150)

The accompanying notes are an integral part of these unaudited financial statements.

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Colambda Technologies, Inc.

Statements of Cash Flows

(Unaudited)

		Six Months	Six Months
		Ended	Ended
		June 30, 2022	June 30, 2021

Cash flows from operating activities:
Net loss	$	(11,621)	$	(14,176)

Adjustments to reconcile net loss to cash
provided (used) by operating activities:

Change in current assets and liabilities:
Prepaid Expenses		-		-
Accounts payable and accrued expenses		-		(9,931)
Accrued interest		800		800
Net cash flows used in operating activities		(10,821)		(23,307)

Financing Activities:
Proceeds from loan payable		10,821		-
Advances from stockholders		-		23,307
Repayments of stockholder advances		-		-
Net cash flows provided by financing activities		10,821		23,307
Net change in cash		-		-
Cash, beginning of period		-		-
Cash, end of period	$	-	$	-

The accompanying notes are an integral part of these unaudited financial statements.

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Colambda Technologies, Inc.

Notes to the Financial Statements

(Unaudited)

For the six months ended June 30, 2022

Note 1 - Organization and Operations

Colambda Technologies, Inc.

Colambda Technologies, (the Company), was incorporated under the laws of the State of Utah in July of 1979 as WEM Petroleum, Inc. From inception through 1981, the Company conducted operations in the oil and gas industry. Pursuant to an option granted the Company in August of 1979, the Company exercised its right to drill exploratory wells on 640 acres in Cache County, Utah. Although various wells were drilled and completed, the Company did not realize any revenues from these oil and gas operations. In 1984, the Company attempted to refocus its business efforts into the mining industry by entering into an option to lease property and mining equipment in Montana. It ceased any significant business operations in the latter part of the 1980's when it failed to exercise the option, due to lack of funding. In 1988, the Company made an effort to commence conducting business again by expanding its business purpose to include the marketing and development of high-tech products.

The Company's Board was also authorized to seek out suitable candidates for acquisition or merger. In addition, the Company authorized a reverse split of its issued and outstanding shares one (1) share for ten (10) shares, although the same was never affected. The Company ceased doing business until late 1993.

In October 1993, the Corporation changed its name to New Century Resources Corporation, acquiring 100% of the outstanding stock of G.C. Gulf Western Trading Limited (G.C.) in exchange for 7,200,000 shares of stock, which gave the stockholders of G.C. control of the Corporation by which it has conducted its operations. This acquisition was accounted for as a reverse merger or recapitalization of G.C. No goodwill or other write-up to fair market value of the assets of G.C. occurred at the time of the merger. In 1994, the company was re-domiciled in the state of Nevada. The Nevada entity became the surviving corporation and the Utah Corporation was dissolved on February 14, 1994. As a result of the merger/change of domicile, the Articles of Incorporation of the Nevada entity became the Articles of the Company.

The Company divested itself of its 100% owned subsidiary G.C. on December 12, 2000, thereby eliminating the Trekkopje mining claims, a capitalized cost of $10,533,252, the related liabilities amounting to $8,500,000 from its acquisition, the note payable to its principal stockholder, which aggregated, came to a total of $1,046,640, and any claims to accrued interest. This divestiture was the unanimous decision of the board of directors, which was based in part, upon the Corporation's inability to raise the necessary capital to fund the exploration and development of the Trekkopje Uranium reserves. In addition, a feasibility study conducted by Dr. Brian Hambleton played crucial role in their decision-making process, concluding that, due to the current Uranium market, exploitation of the Uranium reserves on the property would not be financially viable, and did not foresee any immediate or mid-term prospects in world market conditions and pricing which would lead to a pricing level justifiable of the exploitation of the Uranium reserves.

On November 19, 2021, we entered into an agreement (the “Merger Agreement”) whereby Emissions Zero Module, Inc., a Wyoming company (“Emissions Zero”), would be merged (the “Merger”) into the Company. Our Board of Directors and our shareholders, by written consent of 75.71% of our Common Stock, approved the Merger Agreement, a name change and the election of new directors (“Director Nominees”) to be affected upon completion of the Merger.

The Merger Agreement requires us to submit the Merger and Name Change to Colambda Technologies, Inc. to the Financial Industry Regulatory Authority (“FINRA”). Completion of the Merger and related transactions (other than the name change which has occurred effective as of January 4, 2022, are subject to FINRA approval. The parties to the Merger Agreement completed the Merger as of July 9, 2022. In accordance with “reverse acquisition” accounting treatment, our historical financial statements as of period ends, and for periods ended, prior to the Share Exchange will be replaced with the historical financial statements of Emissions Zero Module, Inc. in all future filings with the SEC.

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The accompanying financial statements have been prepared as if the Company had its corporate capital structure as of December 12, 2000.

Note 2 - Summary of Significant Accounting Policies

Basis of presentation

The accompanying financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”).

Use of Estimates and Assumptions

The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements as well as the reported amount of revenues and expenses during the reporting period.

The Company’s significant estimates and assumptions include the fair value of financial instruments; inventory valuation and obsolescence; revenue recognized or recognizable; sales returns and allowances; income tax rate, income tax provision and valuation allowance of deferred tax assets; and the assumption that the Company will be a going concern. Those significant accounting estimates or assumptions bear the risk of change due to the fact that there are uncertainties attached to those estimates or assumptions, and certain estimates or assumptions are difficult to measure or value.

Management bases its estimates on historical experience and on various assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources.

Management regularly reviews its estimates utilizing currently available information, changes in facts and circumstances, historical experience and reasonable assumptions. After such reviews, and if deemed appropriate, those estimates are adjusted accordingly.

Actual results could differ from those estimates.

Fair Value of Financial Instruments

The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in generally accepted accounting principles (GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below:

Level 1 Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.

Level 2 Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.

Level 3 Pricing inputs that are generally observable inputs and not corroborated by market data.

Financial assets are considered Level 3 when their fair values are determined using pricing models, discounted cash flow methodologies or similar techniques and at least one significant model assumption or input is unobservable.

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The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. If the inputs used to measure the financial assets and liabilities fall within more than one level described above, the categorization is based on the lowest level input that is significant to the fair value measurement of the instrument.

The carrying amounts of a Company’s financial assets and liabilities, such as cash, prepaid expenses, accounts payable, and notes payable, approximate their fair values because of the short maturity of these instruments.

Transactions involving related parties cannot be presumed to be carried out on an arm's-length basis, as the requisite conditions of competitive, free-market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm's-length transactions unless such representations can be substantiated.

Fiscal Year-End

The Company elected December 31 as its fiscal year-end date.

Cash Equivalents

The Company considers all highly liquid investments with maturities of three months or less at the time of purchase to be cash equivalents.

Related Parties

The Company follows subtopic 850-10, Related Party Disclosures, of the FASB Accounting Standards Codification for the identification of related parties and disclosure of related party transactions.

Pursuant to Section 850-10-20 the related parties include a.) affiliates of the Company; b.) entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of Section 825–10–15, to be accounted for by the equity method by the investing entity; c.) trusts for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of management; d.) principal owners of the Company; e.) management of the Company; f.) other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and g.) other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests.

The financial statements shall include disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated in the preparation of or combined financial statements is not required in those statements. The disclosures shall include: a.) the nature of the relationship(s) involved ; b.) a description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods for which income statements are presented, and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements; c.) the dollar amounts of transactions for each of the periods for which income statements are presented and the effects of any change in the method of establishing the terms from that used in the preceding period; and d.) amounts due from or to related parties as of the date of each balance sheet presented and, if not otherwise apparent, the terms and manner of settlement.

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Commitment and Contingencies

The Company follows subtopic 450-20 of the FASB Accounting Standards Codification to report accounting for contingencies. Certain conditions may exist as of the date the financial statements are issued, which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail to occur. The Company assesses such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings, the Company evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein.

If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s financial statements. If the assessment indicates that a potential material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed.

Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed. Management does not believe, based upon information available at this time that these matters will have a material adverse effect on the Company’s financial position, results of operations or cash flows. However, there is no assurance that such matters will not materially and adversely affect the Company’s business, financial position, and results of operations or cash flows.

Revenue Recognition

In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (“ASU 2014-09”) and Accounting Standards Codification (“ASC”) Subtopic 340-40, Other Assets and Deferred Costs - Contracts with Customers (“ASC 340-40”), (collectively, “Topic 606”). On January 1, 2019, the Company adopted Topic 606. ASU 2014-09 requires entities to recognize revenue through the application of a five-step model, which includes identification of the contract, identification of the performance obligations, determination of the transaction price, allocation of the transaction price to the performance obligations and recognition of revenue as the entity satisfies the performance obligations. The Company implemented ASU 2014-09 for the interim and annual reporting periods of 2019, which resulted in no changes to our financial statements as there is no revenue reported in the years presented.

Net Income (Loss) per Common Share

Net income (loss) per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially dilutive outstanding shares of common stock during the period to reflect the potential dilution that could occur from common shares issuable through contingent share arrangements, stock options and warrants.

As of June 30, 2022, there are potential share equivalents based on conversion options associated with our convertible promissory notes (approximately 33,032,920 potential shares), however, due to net operating losses sustained, anti-dilution issues are not applicable.

Cash Flows Reporting

The Company adopted paragraph 230-10-45-24 of the FASB Accounting Standards Codification for cash flows reporting, classifies cash receipts and payments according to whether they stem from operating, investing, or financing activities and provides definitions of each category, and uses the indirect or reconciliation method (“Indirect method”) as defined by paragraph 230-10-45-25 of the FASB Accounting Standards Codification to report net cash flow from operating activities by adjusting net income to reconcile it to net cash flow from operating activities by removing the effects of (a) all deferrals of past operating cash receipts and payments and all accruals of expected future operating cash receipts and payments and (b) all items that are included in net income that do not affect operating cash receipts and payments. The Company reports the reporting currency equivalent of foreign currency cash flows, using the

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current exchange rate at the time of the cash flows and the effect of exchange rate changes on cash held in foreign currencies is reported as a separate item in the reconciliation of beginning and ending balances of cash and cash equivalents and separately provides information about investing and financing activities not resulting in cash receipts or payments in the period pursuant to paragraph 830-230-45-1 of the FASB Accounting Standards Codification.

Subsequent Events

The Company follows the guidance in Section 855-10-50, Subsequent Events, of the FASB Accounting Standards Codification for the disclosure of subsequent events. The Company will evaluate subsequent events through the date when the financial statements were issued. Pursuant to ASU 2010-09, Subsequent Events (Topic 855), of the FASB Accounting Standards Codification, the Company as an SEC filer considers its financial statements issued when they are widely distributed to users, such as filing them on EDGAR.

Recently Issued Accounting Pronouncements

We have reviewed the FASB issued Accounting Standards Update (“ASU”) accounting pronouncements and interpretations thereof that have effectiveness dates during the periods reported and in future periods. The Company has carefully considered the new pronouncements that alter previous generally accepted accounting principles and does not believe that any new or modified principles will have a material impact on the corporation’s reported financial position or operations in the near term. The applicability of any standard is subject to the formal review of our financial management and certain standards are under consideration.

In July 2018, FASB issued Accounting Standards Update 2018-11; Earnings Per Share (Topic 260); Distinguishing Liabilities from Equity (Topic 480): Derivatives and Hedging (Topic 815): (Part I) Accounting for Certain Financial Instruments with Down Round Features, (Part II) Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Non-public Entities and Certain Mandatorily Redeemable Non-controlling Interests with a Scope Exception. The guidance is intended to reduce the complexity associated with issuers’ accounting for certain financial instruments with characteristics of liabilities and equity. Specifically, a down round feature (as defined) would no longer cause a freestanding equity-linked financial instrument (or an embedded conversion option) to be accounted for as a derivative liability at fair value with changes in fair value recognized in current earnings. The amendments in this ASU are effective for interim and annual periods beginning after December 15, 2018. Early adoption is permitted. We adopted Topic 718 effective January 1, 2019 and the standard did not have a significant effect on the results of operations or cash flows.

In May 2018, FASB issued Accounting Standards Update 2018-09; Compensation—Stock Compensation (Topic 718): Scope of Modification Accounting. The amendments in this ASU amends the scope of modification accounting for share-based payment arrangements, provides guidance on the types of changes to the terms or conditions of share-based payment awards an entity is required to apply modification accounting under ASC 718. The amendments in this ASU are effective for interim and annual periods beginning after December 15, 2018. Early adoption is permitted. We adopted Topic 718 effective January 1, 2019 and the standard did not have a significant effect on the results of operations or cash flows.

In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842), which supersedes ASC 840, Leases. This ASU is based on the principle that entities should recognize assets and liabilities arising from leases. The ASU does not significantly change the lessees’ recognition, measurement and presentation of expenses and cash flows from the previous accounting standard. Leases are classified as finance or operating. The ASU’s primary change is the requirement for entities to recognize a lease liability for payments and a right of use asset representing the right to use the leased asset during the term on operating lease arrangements. Lessees are permitted to make an accounting policy election to not recognize the asset and liability for leases with a term of twelve months or less. Lessors’ accounting under the ASC is largely unchanged from the previous accounting standard. In addition, the ASU expands the disclosure requirements of lease arrangements. Lessees and lessors will use a modified retrospective transition approach, which includes a number of practical expedients. The effective date will be the first quarter of fiscal year 2020 with early adoption permitted. We adopted Topic 842 effective January 1, 2019 and the standard did not have a significant effect on the results of operations or cash flows.

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Management does not believe that any other recently issued, but not yet effective accounting pronouncements, if adopted, would have a material effect on the accompanying financial statements.

Note 3 – Going Concern

The Company has adopted Accounting Standards Update No. 2014-15, “Presentation of Financial Statements—Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern (“ASU 2014-15”). As a result, management is required to evaluate whether there are relevant conditions and events that would indicate the probability of the Company’s inability to meet its obligations as they become due within one year of the date the financial statements are issued.

The financial statements have been prepared under the assumption that the Company will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business.

As reflected in the financial statements, the Company had an accumulated deficit at June 30, 2022 of $2,077,790 and net cash used in operating activities of $10,821 for the reporting period then ended. The Company holds no assets, has generated no revenue and has relied on advances from its controlling shareholder and Director to meet its operating expenses. Through oral conveyance, management affirms that it is probable that it will meet its obligations through advances from the Company’s Director and controlling shareholder; therefore, alleviating doubt about the Company’s ability to continue as a going concern for the twelve-month period from the date of the issuance of this report.

The financial statements do not include any adjustments related to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

Note 4 –Note Payable

On July 1, 2021, the Company entered into a Letter of Intent with Emissions Zero Module, LLC (“EZM”), a Wyoming company, whereby New Century would acquire all of the issued and outstanding shares or member interests in EZM in exchange for restricted common shares of the Company. In consideration of the contemplated agreement, EZM paid $25,000 each, or $50,000 in the aggregate, to the Company’s President and Robert J. Nielsen and the monies were applied against the shareholder advances owed by the Company to our President and Mr. Nielsen. EZM also began paying all expenses on the Company’s behalf and the total amount owed by the Company as of June 30, 2022 was $73,106.

Note 5 – Convertible Notes Payable

Convertible Demand Notes Payable

On January 8, 2012, the Company entered into a convertible promissory note with George Christodoulou, the Company’s President, in the amount of $8,500, and bears interest at 10% per annum. The note is convertible into shares of the Company stock, at the demand of the lender. The conversion rate is the total principal and accrued interest outstanding divided by the Company’s par value, $0.001. For the six months ended June 30, 2022, no shares were issued in satisfaction of payments and therefore no recognition of a beneficial conversion was made for the period. Since there is an option for repayment in cash, the beneficial conversion will be determined at the time of demand if shares are used in satisfaction of the payment request. The balance, including principal and accrued interest as of June 30, 2022 and June 30, 2021, was $17,415 and $16,564, respectively.

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On January 8, 2012, the Company entered into a convertible promissory note with Robert J. Nielson in the amount of $7,622, and bears interest at 10% per annum. The note is convertible into shares of the Company stock, at the demand of the lender. The conversion rate is the total principal and accrued interest outstanding divided by the Company’s par value, $0.001. For the six months ended June 30, 2022, no shares were issued in satisfaction of payments and therefore no recognition of a beneficial conversion was made for the period. Since there is an option for repayment in cash, the beneficial conversion will be determined at the time of demand if shares are used in satisfaction of the payment request. The balance, including principal and accrued interest as of June 30, 2022 and June 30, 2021, was $15,618 and $14,855, respectively.

Consulting Agreement

On October 7, 2013, the Company entered into a Consulting Agreement with Robert J. Nielson whereby Mr. Nielson will act as an independent consultant for a period of one year, automatically extending for one-year periods on each anniversary date. Pursuant to the terms of the Agreement, the Company agreed to pay compensation in the amount of $3,000 per month and is entitled to accrue said compensation for up to any period not to exceed three months’ time. On January 1, 2014, Mr. Nielson provided notice to the Company that he will no longer continue to perform under the Consulting Agreement and the Company accepted his resignation. As of June 30, 2022 and 2021, the balance owed by the Company to Mr. Nielson was $8,384 and $8,384, respectively.

Note 6 – Stockholder’s Deficit

Preferred Stock

The authorized preferred capital of the Company is 50,000,000 preferred shares, par value $0.001, of which none are issued or outstanding.

Common Stock

The authorized capital of the Company is 200,000,000 common shares, par value $0.001, of which 12,481,724 are issued or outstanding.

On January 8, 2012, the Company entered into convertible promissory notes with Robert J. Nielson, a consultant and shareholder, and George Christodoulou, the Company’s President, in the amounts of $7,622 and $8,500, respectively (see Note 6). The notes are convertible into shares of the Company stock, at the demand of the holders. The conversion rate is the total principal and accrued interest outstanding divided by the Company’s par value, $0.001. For the six months ended June 30, 2022, no shares were issued in satisfaction of payments.

Note 7 – Related Party Transactions

Free Office Space

The Company has been provided office space by its Chief Executive Officer at no cost. The management determined that such cost is nominal and did not recognize the rent expense in its financial statement.

Advances from Shareholder

From time to time, stockholders of the Company will make advances to the Company for working capital purposes. As of June 30, 2022 and 2021, the Company’s stockholder advances totaled $184,227 and $226,051, respectively. These advances are non-interest bearing and payable on demand.

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Convertible Demand Note Payable

On January 8, 2012, the Company entered into a convertible promissory note with George Christodoulou, the Company’s president, in the amount of $8,500. The twenty-four month note bears interest at 10% per annum and is convertible into shares of the Company’s common stock at the demand of the lender. The conversion rate is the total principal and accrued interest outstanding divided by the Company’s par value, $0.001. For the six months ended June 30, 2022 and 2021, no shares were issued in satisfaction of payments. The balance, including principal and accrued interest as of June 30, 2022 and 2021 is $17,415 and $16,564, respectively.

On January 8, 2012, the Company entered into a twenty-four month convertible promissory note with Robert J. Nielson in the amount of $7,622, bearing interest at 10% per annum. The note is convertible into shares of the Company stock, at the demand of the lender. The conversion rate is the total principal and accrued interest outstanding divided by the Company’s par value, $0.001. For the six months ended June 30, 2022 and 2021, no shares were issued in satisfaction of payments. The balance, including principal and accrued interest as of June 30, 2022 and 2021, was $15,618 and $14,855, respectively.

Note 8 – Subsequent Events

On November 19, 2021, New Century Resources Corporation (the “Company”) entered into an agreement (the “Merger Agreement”) whereby Emissions Zero Module, Inc., a Wyoming company (“Emissions Zero”), would be merged (the “Merger”) into New Century Resources Corporation. Pursuant to the Merger Agreement, the Company agreed to issue an aggregate of 110,695,500 newly issued shares of its common stock, $.001 par value, in exchange for all of the issued and outstanding common shares of Emissions Zero.

The parties to the Merger Agreement completed the Merger as of July 9, 2022. Form 8-K was filed in connection with the closing of the Merger and certain related events and actions taken by the Company on July 14, 2022.

In accordance with “reverse acquisition” accounting treatment, our historical financial statements as of period ends, and for periods ended, prior to the Share Exchange will be replaced with the historical financial statements of Emissions Zero Module, Inc. in all future filings with the SEC.

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ITEM 2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION OR PLAN OF OPERATION

The purpose of this discussion is to provide an understanding of the financial results and condition of Colambda Technologies, Inc. and to also describe the plans for future growth and expansion.

Cautionary Note About Forward-Looking Statements

This Management’s Discussion and Analysis and other parts of this report contain forward-looking statements that involve risks and uncertainties, as well as current expectations and assumptions. From time to time, we may publish forward-looking statements, including those that are contained in this report, relating to such matters as anticipated financial performance, business prospects, acquisition strategies, technological developments, new products, research and development activities and similar matters. The Private Securities Litigation Reform Act of 1995 provides a safe harbor for forward-looking statements. In order to comply with the terms of the safe harbor, we note that a variety of factors could cause our actual results and experience to differ materially from the anticipated results or other expectations expressed in our forward-looking statements. The risks and uncertainties that may affect the operations, performance, development and results of our business include, but are not limited to, our ability to maintain sufficient working capital, adverse changes in the economy, the ability to attract and maintain key personnel, our ability to implement our business plan. Our actual results could differ materially from those anticipated in these forward-looking statements, including those set forth elsewhere in this report. We assume no obligation to update any such forward-looking statements.

Although we were organized to engage in oil and gas exploration, we currently are a vehicle to investigate and, if such investigation warrants, acquire a target company or business seeking the perceived advantages of being a publicly held corporation. Our principal business objective for the next 12 months and beyond such time will be to achieve long-term growth potential through a combination with a business rather than immediate, short-term earnings. We will not restrict our potential candidate target companies to any specific business, industry or geographical location and, thus, may acquire any type of business.

We may consider a business which has recently commenced operations, is a developing company in need of additional funds for expansion into new products or markets, is seeking to develop a new product or service, or is an established business which may be experiencing financial or operating difficulties and is in need of additional capital. In the alternative, a business combination may involve the acquisition of, or merger with, a company which does not need substantial additional capital, but which desires to establish a public trading market for its shares, while avoiding, among other things, the time delays, significant expense, and loss of voting control which may occur in a public offering.

We do not currently engage in any business activities that provide cash flow. The costs of investigating and analyzing business combinations for the next 12 months and beyond such time will be paid with money in our treasury, if any, or with additional money contributed by our stockholders, or another source.

During the next 12 months, we anticipate incurring costs related to filing of Exchange Act reports and costs relating to consummating an acquisition. We believe we will be able to meet these costs through use of funds in our treasury and additional amounts, as necessary, to be loaned to or invested in us by our stockholders, management or other investors.

We have not had any preliminary contact or discussions with any representative of any other entity regarding a business combination with us. Any target business that is selected may be a financially unstable company or an entity in its early stages of development or growth, including entities without established records of sales or earnings. In that event, we will be subject to numerous risks inherent in the business and operations of financially unstable and early stage or potential emerging growth companies. In addition, we may effect a business combination with an entity in an industry characterized by a high level of risk, and, although our management will endeavor to evaluate the risks inherent in a particular target business, there can be no assurance that we will properly ascertain or assess all significant risks.

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Our management anticipates that it will likely be able to effect only one business combination, due primarily to our limited financing, and the dilution of interest for present and prospective stockholders, which is likely to occur as a result of our management's plan to offer a controlling interest to a target business in order to achieve a tax-free reorganization. This lack of diversification should be considered a substantial risk in investing in us, because it will not permit us to offset potential losses from one venture against gains from another.

We anticipate that the selection of a business combination will be complex and extremely risky. Potentially available business combinations may occur in many different industries and at various stages of development, all of which will make the task of comparative investigation and analysis of such business opportunities extremely difficult and complex.

In light of our competitive disadvantages, our strategy for successfully identifying and completing business combinations when we are competing with entities that possess great financial, technical and managerial capabilities is as follows.

POTENTIAL TARGET COMPANIES

A business entity, if any, which may be interested in a business combination with the Company may include the following:

·a company for which a primary purpose of becoming public is the use of its securities for the acquisition of assets or businesses;

·a company which is unable to find an underwriter of its securities or is unable to find an underwriter of securities on terms acceptable to it;

·a company which wishes to become public with less dilution of its common stock than would occur upon an underwriting;

·a company which believes that it will be able to obtain investment capital on more favorable terms after it has become public;

·a foreign company which may wish an initial entry into the United States securities market;

·a special situation company, such as a company seeking a public market to satisfy redemption requirements under a qualified Employee Stock Option Plan;

·a company seeking one or more of the other perceived benefits of becoming a public company.

It is possible that a potential business opportunity may not be beneficial or desirable for our shareholders. A potential target may not be able to find an underwriter because the business opportunity is too risky, the target does not have significant operations, the target has limited history of operations or many other reasons. As a part of due diligence investigation of any potential target, the Company will assess the desirability of any identified target with regard to the risks it may present.

A business combination with a target company will normally involve the transfer to the target company of the majority of the issued and outstanding common stock of the Company, and the substitution by the target company of its own management and board of directors. No assurances can be given that the Company will be able to enter into a business combination, as to the terms of a business combination, or as to the nature of the target company.

The Company is seeking to acquire assets or shares of an entity actively engaged in business which generates revenues. The Company has no particular acquisitions in mind and has not entered into any negotiations regarding such acquisition. The Company’s officers and directors have not engaged in any substantive contact or discussions with any representative of any other company regarding the possibility of an acquisition or merger between the Company and such other company as of the date of this registration statement.

The Company does not anticipate engaging any professional firms or other individuals that specialize in business acquisitions but will rely upon the Company’s business contacts and relationships in seeking a suitable acquisition.

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As part of our investigation of business opportunities, the Company's management may meet personally with management and key personnel of the firm sponsoring the business opportunity. The Company may visit and inspect material facilities, obtain independent analysis or verification of certain information provided, check references of management and key personnel, and conduct other reasonable measures.

We will generally ask to be provided with written materials regarding the business opportunity. These materials may include the following:

·descriptions of product, service and company history; management resumes;

·financial information;

·available projections with related assumptions upon which they are based;

·an explanation of proprietary products and services;

·evidence of existing patents, trademarks or service marks or rights thereto;

·present and proposed forms of compensation to management;

·a description of transactions between the prospective entity and its affiliates;

·relevant analysis of risks and competitive conditions;

·a financial plan of operation and estimated capital requirements;

·and other information deemed relevant.

We believe an acquisition or merger with the Company may be an appealing avenue for a private company seeking to enter the public company sector because the Company intends to apply for a trading symbol and quotation on the Over-the-Counter Bulletin Board and/or OTC Markets. Any private company can file their own registration statement with the Securities and Exchange Commission in order to become a public company. Once a registration statement is declared effective, the registrant must then provide certain information through a market maker for application for a trading symbol. Both the registration statement process and application for a trading symbol can be lengthy and expensive. Often, a private company will opt to merge with or be acquired by a company that is already public and has a trading symbol in order to reduce the time and expense required to go public on their own.

Any private company that enters a merger or acquisition transaction with the Company must provide all the information required by the Securities and Exchange Commission in a Form 10 registration statement, including audited financial statements, which will be filed with the Securities and Exchange Commission in a Form 8-K Current Report within four days of closing the transaction. The private company will incur significant expense in providing the required information.

If the Company enters into a transaction with a private company, it will likely first liquidate the assets and pay off the liabilities so the private company will not receive any benefit of assets currently held by the Company.

The Company may not seek shareholder approval for any merger, acquisition or similar reorganization. Shareholder approval for this type of business opportunity is not required under Nevada law nor is it required by the Company’s Articles of Incorporation. Shareholder approval will be required if the transaction requires a name change, change in capital structure of the Company, stock splits or any other action that requires shareholder approval under Nevada law or our Articles of Incorporation. In the event shareholder approval is required for actions other than a business opportunity, the Company will prepare, file with the SEC and mail to shareholders the appropriate information statement or proxy statement, if required.

We believe the sum required to consummate our acquisition or reverse merger is not determinable until the Company knows the terms of the transaction. The amount of cash the Company had on hand as of June 30, 2022 and 2021 is $0. Such acquisition or reverse merger may be costly. We currently have very limited resources with which to complete the acquisition or reverse merger and no cash. If we are able raise any capital, all of our cash may be exhausted prior to or in the process of trying to complete the acquisition or reverse merger.

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Completion of the Merger and related transactions (other than the name change which has occurred effective as of January 4, 2022, are subject to FINRA approval.

Liquidity

For the six months ended June 30, 2022, we had net cash used in operations of $10,821. Net cash provided by financing activities was $10,821 which consisted of a note payable to the Company’s future acquirer, Emissions Zero Module (EZM).

As of June 30, 2022 and June 30, 2021, we had no assets.

We had total liabilities of $305,150 as of June 30, 2022, which consisted of accounts payable and accrued interest of $31,695 and notes and advances payable aggregating $273,455.

Capital Resources

The Company has financed its limited operations through funds advanced from its shareholders and directors to meet minimum operating cash requirements. There is no written agreement for future funding.

Results of Operations for the three months ended June 30, 2022 compared to the three months ended June 30, 2021

Our net loss for the three months ended June 30, 2022 was $402 which was a decrease of $7,019 over our net loss for the three months ended June 30, 2021 which was $7,421. The change reflects a decrease in professional fees during the three months ended June 30, 2022 as those fees were paid by Emissions Zero Module in anticipation of the closing of the merger that occurred on July 9, 2022.

Results of Operations for the six months ended June 30, 2022 compared to the six months ended June 30, 2021

Our net loss for the six months ended June 30, 2022 was $11,621 which was a decrease of $2,555 over our net loss for the six months ended June 30, 2021, which was $14,176. The change reflects a decrease in professional fees recorded by the Company during the three months ended June 30, 2022, as those fees were paid by Emissions Zero Module in anticipation of the closing of the merger that occurred on July 9, 2022.

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

We are a smaller reporting company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and are not required to provide the information under this item.

ITEM 4. CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures

Disclosure controls and procedures are controls and procedures that are designed to ensure that information required to be disclosed in our reports filed under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the SEC’s rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by our company in the reports that it files or submits under the Exchange Act is accumulated and communicated to our management, including its principal executive and principal financial officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure. Our management carried out an evaluation under the supervision and with the participation of our Principal Executive Officer and Principal Financial Officer, of the effectiveness of the design and operation of our disclosure controls and procedures pursuant to Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934 (“Exchange Act”). Based upon that evaluation, our Principal Executive Officer and Principal Financial Officer have concluded that our disclosure controls and procedures were not effective as of June 30, 2022, due to the material weaknesses resulting from the Board of Directors not currently having any independent members and no director qualifies as an audit committee financial expert as defined in Item 407(d)(5)(ii) of Regulation

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S-K, and controls were not designed and in place to ensure that all disclosures required were originally addressed in our financial statements. Please refer to our Annual Report on Form 10-K as filed with the SEC on April 14, 2022, for a complete discussion relating to the foregoing evaluation of Disclosures and Procedures.

Changes in Internal Control over Financial Reporting

Our management has also evaluated our internal control over financial reporting, and there have been no significant changes in our internal controls or in other factors that could significantly affect those controls subsequent to the date of our last evaluation.

The Company is not required by current SEC rules to include, and does not include, an auditor’s attestation report. The Company’s registered public accounting firm has not attested to Management’s reports on the Company’s internal control over financial reporting.

PART II. OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS.

We know of no material, existing or pending legal proceedings against our company, nor are we involved as a plaintiff in any material proceeding or pending litigation. There are no proceedings in which our director, officer or any affiliates, or any registered or beneficial shareholder, is an adverse party or has a material interest adverse to our interest.

ITEM 1A. RISK FACTORS.

We are a smaller reporting company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and are not required to provide the information under this item.

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS.

None.

ITEM 3. DEFAULTS UPON SENIOR SECURITIES.

None.

ITEM 4. MINE SAFETY DISCLOSURES.

Not Applicable.

ITEM 5. OTHER INFORMATION.

None.

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ITEM 6. EXHIBITS

Exhibit Number	Description of Exhibit	Filing

3.1*	Articles of Incorporation

3.2*	Bylaws

3.3	Certificate of Amendment to Certificate of Incorporation of New Century Resources Corporation as filed with the Secretary of State of Nevada evidencing the name change to Colambda Technologies, Inc.

10.1**	Agreement and Plan of Merger and Reorganization dated as of the date set forth on the signature page hereto, is by and among NEW CENTURY RESOURCES CORPORATION, a Nevada corporation (“NCR”), and Emissions Zero Module, Inc, a Wyoming corporation (“EZM”).

10.2***	Amendment No. 1 to Agreement and Plan of Merger and Reorganization made as of March 8, 2022 by and among New Century Resources Corporation, a Nevada corporation and Emissions Zero Module, Inc, a Wyoming corporation.

10.3****	Amendment No. 3 to Agreement and Plan of Merger and Reorganization made as of March 8, 2022 by and among New Century Resources Corporation, a Nevada corporation and Emissions Zero Module, Inc, a Wyoming corporation.

31.1	Certification of Principal Executive Officer and Principal Financial Officer Pursuant to Rule 13a-14	Filed herewith.

32.1	CEO and CFO Certification Pursuant to Section 906 of the Sarbanes-Oxley Act	Filed herewith.

101.INS*	XBRL Instance Document	Filed herewith.
101.SCH*	XBRL Taxonomy Extension Schema Document	Filed herewith.
101.CAL*	XBRL Taxonomy Extension Calculation Linkbase Document	Filed herewith.
101.LAB*	XBRL Taxonomy Extension Labels Linkbase Document	Filed herewith.
101.PRE*	XBRL Taxonomy Extension Presentation Linkbase Document	Filed herewith.
101.DEF*	XBRL Taxonomy Extension Definition Linkbase Document	Filed herewith.

* Incorporated by reference to our Form 10-12G/A filed December 3, 2014

** Filed as Exhibit 10.1 to the Company’s Form 8-k as filed with the Securities and Exchange Commission on November 22, 2021.

*** Filed as Exhibit 10.1 to the Company’s Form 8-k as filed with the Securities and Exchange Commission on March 8, 2022.

**** Filed as Exhibit 10.1 to the Company’s Form 8-k as filed with the Securities and Exchange Commission on July 14, 2022.

*Pursuant to Regulation S-T, this interactive data file is deemed not filed or part of a registration statement or prospectus for purposes of Sections 11 or 12 of the Securities Act of 1933, is deemed not filed for purposes of Section 18 of the Securities Exchange Act of 1934, and otherwise is not subject to liability under these sections.

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SIGNATURES

In accordance with Section 13 or 15(d) of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

		COLAMBDA TECHNOLOGIES, INC.

Date:	August 12, 2022	By:	/s/ David Riggs
			David Riggs
			Chief Executive Officer

Pursuant to the requirement of the Securities Exchange Act of 1934, this report has been signed below by the following person on behalf of the registrant and in the capacities and on the dates indicated.

		COLAMBDA TECHNOLOGIES, INC.
Date:	August 12, 2022	By:	/s/ Kent Hush
			Kent Hush
			Chief Financial Officer

EX-31.1 2 ncre_ex31z1.htm CERTIFICATION

CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER AND PRINCIPAL FINANCIAL OFFICER PURSUANT TO RULE 13a-14

I, David Riggs, certify that:

1.I have reviewed this Quarterly Report on Form 10-Q of Colambda Technologies, Inc. for the period ended June 30, 2022;

2.Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3.Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4.The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

(a)designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

(b)designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

(c)evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

(d)disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5.The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

(a)all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

(b)any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: November 12, 2021

/s/ David Riggs

David Riggs

Principal Executive Office r

CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER AND PRINCIPAL FINANCIAL OFFICER PURSUANT TO RULE 13a-14

I, Kent Hush, certify that:

1.I have reviewed this Quarterly Report on Form 10-Q of Colambda Technologies, Inc. for the period ended June 30, 2022;

(b)any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: November 12, 2021

/s/ Kent Hush

Kent Hush

Principal Financial Officer

EX-32.1 3 ncre_ex32z1.htm CERTIFICATION

Exhibit 32.1

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of Colambda Technologies, Inc. (the “Company”), on Form 10-Q for the period ended June 30, 2022 as filed with the Securities and Exchange Commission (the “Report”), I, David Riggs, President and CEO, of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that, to the best of my knowledge and belief:

(1)the Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2)the information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

/s/ David Riggs

David Riggs

Principal Executive Officer

August 10, 2022

A signed original of this written statement required by Section 906, or other document authenticating, acknowledging, or otherwise adopting the signature that appears in typed form within the electronic version of this written statement has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.

Exhibit 32.1

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of Colambda Technologies, Inc. (the “Company”), on Form 10-Q for the period ended June 30, 2022 as filed with the Securities and Exchange Commission (the “Report”), I, Kent Hush, Treasurer and CFO, of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that, to the best of my knowledge and belief:

(1)the Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2)the information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

/s/ Kent Hush

Kent Hush

Principal Financial Officer

August 10, 2022

Document and Entity Information - shares	6 Months Ended
Document and Entity Information - shares	Jun. 30, 2022	Jan. 15, 2022
Details
Registrant CIK	0001104462
Fiscal Year End	--12-31
Registrant Name	Colambda Technologies, Inc.
SEC Form	10-Q
Period End date	Jun. 30, 2022
Tax Identification Number (TIN)	98-0361773
Number of common stock shares outstanding		12,481,724
Filer Category	Non-accelerated Filer
Current with reporting	Yes
Interactive Data Current	Yes
Shell Company	true
Small Business	true
Emerging Growth Company	false
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	000-29243
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	1870 West Prince Road #41
Entity Address, City or Town	Tucson
Entity Address, State or Province	AZ
Entity Address, Postal Zip Code	85705
Country Region	281
City Area Code	928
Local Phone Number	4425
Amendment Flag	false
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q2

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Balance Sheets - USD ($)	Jun. 30, 2022	Dec. 31, 2021
ASSETS
Prepaid expenses	$ 0	$ 0
Total assets	0	0
Current liabilities
Accounts payable and accrued expenses	14,784	14,784
Note payable	73,106	62,285
Advances from stockholders	184,227	184,227
Accrued interest	16,911	16,111
Convertible Notes payable	16,122	16,122
Total liabilities	305,150	293,529
STOCKHOLDERS' DEFICIT
Preferred Stock, $0.001 par value, 50,000,000 authorized; no shares issued	0	0
Common stock, $0.001 par value, 200,000,000 authorized; 12,481,724 and 12,481,724 shares issued and outstanding, respectively	12,482	12,482
Additional paid in capital	1,760,158	1,760,158
Accumulated deficit	(2,077,790)	(2,066,169)
Total stockholders' deficit	(305,150)	(293,529)
Total liabilities and stockholders' deficit	$ 0	$ 0

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Balance Sheets - Parenthetical - $ / shares	Jun. 30, 2022	Dec. 31, 2021
Details
Preferred Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	50,000,000	50,000,000
Preferred Stock, Shares Issued	0	0
Common Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Common Stock, Shares Authorized	200,000,000	200,000,000
Common Stock, Shares, Issued	12,481,724	12,481,724
Common Stock, Shares, Outstanding	12,481,724	12,481,724

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Statements of Operations - USD ($)	3 Months Ended		6 Months Ended
Statements of Operations - USD ($)	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Details
Sales	$ 0	$ 0	$ 0	$ 0
Operating expenses
Legal and professional fees	0	7,019	10,393	13,376
General and administrative	0	0	428	0
Total operating expenses	0	7,019	10,821	13,376
Loss from operations	0	(7,019)	0	(13,376)
Other expense
Interest expense	(402)	(402)	(800)	(800)
Loss before taxes	(402)	(7,421)	(800)	(14,176)
Provision for taxes on income	0	0	0	0
Net loss	$ (402)	$ (7,421)	$ (11,621)	$ (14,176)
Earnings per share-basic and diluted	$ (0.00)	$ (0.00)	$ (0.00)	$ (0.00)
Weighted average number of shares outstanding	12,481,724	12,481,724	12,481,724	12,481,724

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Statements of Stockholders' Deficit - USD ($)	Common Stock	Additional Paid-in Capital	Retained Earnings	Total
Stockholders' Equity Attributable to Parent, Beginning Balance at Dec. 31, 2020	$ 12,482	$ 1,760,158	$ (2,030,476)	$ (257,836)
Shares, Outstanding, Beginning Balance at Dec. 31, 2020	12,481,724
Net loss	$ 0	0	(6,755)	(6,755)
Stockholders' Equity Attributable to Parent, Ending Balance at Mar. 31, 2021	$ 12,482	1,760,158	(2,037,231)	(264,591)
Shares, Outstanding, Ending Balance at Mar. 31, 2021	12,481,724
Stockholders' Equity Attributable to Parent, Beginning Balance at Dec. 31, 2020	$ 12,482	1,760,158	(2,030,476)	(257,836)
Shares, Outstanding, Beginning Balance at Dec. 31, 2020	12,481,724
Net loss				(14,176)
Stockholders' Equity Attributable to Parent, Ending Balance at Jun. 30, 2021	$ 12,482	1,760,158	(2,044,652)	(272,012)
Shares, Outstanding, Ending Balance at Jun. 30, 2021	12,481,724
Stockholders' Equity Attributable to Parent, Beginning Balance at Mar. 31, 2021	$ 12,482	1,760,158	(2,037,231)	(264,591)
Shares, Outstanding, Beginning Balance at Mar. 31, 2021	12,481,724
Net loss	$ 0	0	(7,421)	(7,421)
Stockholders' Equity Attributable to Parent, Ending Balance at Jun. 30, 2021	$ 12,482	1,760,158	(2,044,652)	(272,012)
Shares, Outstanding, Ending Balance at Jun. 30, 2021	12,481,724
Stockholders' Equity Attributable to Parent, Beginning Balance at Dec. 31, 2021	$ 12,482	1,760,158	(2,066,169)	(293,529)
Shares, Outstanding, Beginning Balance at Dec. 31, 2021	12,481,724
Net loss	$ 0	0	(11,219)	(11,219)
Stockholders' Equity Attributable to Parent, Ending Balance at Mar. 31, 2022	$ 12,482	1,760,158	(2,077,388)	(304,748)
Shares, Outstanding, Ending Balance at Mar. 31, 2022	12,481,724
Stockholders' Equity Attributable to Parent, Beginning Balance at Dec. 31, 2021	$ 12,482	1,760,158	(2,066,169)	(293,529)
Shares, Outstanding, Beginning Balance at Dec. 31, 2021	12,481,724
Net loss				(11,621)
Stockholders' Equity Attributable to Parent, Ending Balance at Jun. 30, 2022	$ 12,482	1,760,158	(2,077,790)	(305,150)
Shares, Outstanding, Ending Balance at Jun. 30, 2022	12,481,724
Stockholders' Equity Attributable to Parent, Beginning Balance at Mar. 31, 2022	$ 12,482	1,760,158	(2,077,388)	(304,748)
Shares, Outstanding, Beginning Balance at Mar. 31, 2022	12,481,724
Net loss	$ 0	0	(402)	(402)
Stockholders' Equity Attributable to Parent, Ending Balance at Jun. 30, 2022	$ 12,482	$ 1,760,158	$ (2,077,790)	$ (305,150)
Shares, Outstanding, Ending Balance at Jun. 30, 2022	12,481,724

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

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Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

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Statements of Cash Flows - USD ($)	6 Months Ended
Statements of Cash Flows - USD ($)	Jun. 30, 2022	Jun. 30, 2021
Cash flows from operating activities
Net loss	$ (11,621)	$ (14,176)
Change in current assets and liabilities
Prepaid Expenses	0	0
Accounts payable and accrued expenses	0	(9,931)
Accrued interest	800	800
Net cash flows used in operating activities	(10,821)	(23,307)
Financing Activities
Proceeds from loan payable	10,821	0
Advances from stockholders	0	23,307
Repayments of stockholder advances	0	0
Net cash flows provided by financing activities	10,821	23,307
Net change in cash	0	0
Cash, beginning of period	0	0
Cash, end of period	$ 0	$ 0

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Note 1 - Organization and Operations

6 Months Ended

Jun. 30, 2022

Notes

Note 1 - Organization and Operations

Note 1 - Organization and Operations

Colambda Technologies, Inc.

The accompanying financial statements have been prepared as if the Company had its corporate capital structure as of December 12, 2000.

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Note 2 - Summary of Significant Accounting Policies

6 Months Ended

Jun. 30, 2022

Notes

Note 2 - Summary of Significant Accounting Policies

Note 2 - Summary of Significant Accounting Policies

Basis of presentation

The accompanying financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”).

Use of Estimates and Assumptions

Actual results could differ from those estimates.

Fair Value of Financial Instruments

Level 1 Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.

Level 2 Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.

Level 3 Pricing inputs that are generally observable inputs and not corroborated by market data.

Fiscal Year-End

The Company elected December 31 as its fiscal year-end date.

Cash Equivalents

The Company considers all highly liquid investments with maturities of three months or less at the time of purchase to be cash equivalents.

Related Parties

The Company follows subtopic 850-10, Related Party Disclosures, of the FASB Accounting Standards Codification for the identification of related parties and disclosure of related party transactions.

Commitment and Contingencies

Revenue Recognition

Net Income (Loss) per Common Share

Cash Flows Reporting

Subsequent Events

Recently Issued Accounting Pronouncements

Management does not believe that any other recently issued, but not yet effective accounting pronouncements, if adopted, would have a material effect on the accompanying financial statements.

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Note 3 - Going Concern

6 Months Ended

Jun. 30, 2022

Notes

Note 3 - Going Concern

Note 3 – Going Concern

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Note 4 -Notes Payable

6 Months Ended

Jun. 30, 2022

Notes

Note 4 -Notes Payable

Note 4 –Note Payable

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

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Note 5 - Convertible Notes Payable

6 Months Ended

Jun. 30, 2022

Notes

Note 5 - Convertible Notes Payable

Note 5 – Convertible Notes Payable

Convertible Demand Notes Payable

Consulting Agreement

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Note 6 - Stockholder's Deficit

6 Months Ended

Jun. 30, 2022

Notes

Note 6 - Stockholder's Deficit

Note 6 – Stockholder’s Deficit

Preferred Stock

The authorized preferred capital of the Company is 50,000,000 preferred shares, par value $0.001, of which none are issued or outstanding.

Common Stock

The authorized capital of the Company is 200,000,000 common shares, par value $0.001, of which 12,481,724 are issued or outstanding.

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

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Note 7 - Related Party Transactions

6 Months Ended

Jun. 30, 2022

Notes

Note 7 - Related Party Transactions

Note 7 – Related Party Transactions

Free Office Space

Advances from Shareholder

Convertible Demand Note Payable

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Note 8 - Subsequent Events

6 Months Ended

Jun. 30, 2022

Notes

Note 8 - Subsequent Events

Note 8 – Subsequent Events

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Note 2 - Summary of Significant Accounting Policies: Basis of Presentation (Policies)

6 Months Ended

Jun. 30, 2022

Policies

Basis of Presentation

Basis of presentation

The accompanying financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”).

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Note 2 - Summary of Significant Accounting Policies: Use of Estimates and Assumptions (Policies)

6 Months Ended

Jun. 30, 2022

Policies

Use of Estimates and Assumptions

Use of Estimates and Assumptions

Actual results could differ from those estimates.

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Note 2 - Summary of Significant Accounting Policies: Fair Value of Financial Instruments (Policies)

6 Months Ended

Jun. 30, 2022

Policies

Fair Value of Financial Instruments

Fair Value of Financial Instruments

Level 1 Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.

Level 2 Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.

Level 3 Pricing inputs that are generally observable inputs and not corroborated by market data.

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Note 2 - Summary of Significant Accounting Policies: Fiscal Year-End (Policies)

6 Months Ended

Jun. 30, 2022

Policies

Fiscal Year-End

Fiscal Year-End

The Company elected December 31 as its fiscal year-end date.

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Note 2 - Summary of Significant Accounting Policies: Cash Equivalents (Policies)

6 Months Ended

Jun. 30, 2022

Policies

Cash Equivalents

Cash Equivalents

The Company considers all highly liquid investments with maturities of three months or less at the time of purchase to be cash equivalents.

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Note 2 - Summary of Significant Accounting Policies: Related Parties (Policies)

6 Months Ended

Jun. 30, 2022

Policies

Related Parties

Related Parties

The Company follows subtopic 850-10, Related Party Disclosures, of the FASB Accounting Standards Codification for the identification of related parties and disclosure of related party transactions.

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Note 2 - Summary of Significant Accounting Policies: Commitment and Contingencies (Policies)

6 Months Ended

Jun. 30, 2022

Policies

Commitment and Contingencies

Commitment and Contingencies

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Note 2 - Summary of Significant Accounting Policies: Revenue Recognition (Policies)

6 Months Ended

Jun. 30, 2022

Policies

Revenue Recognition

Revenue Recognition

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Note 2 - Summary of Significant Accounting Policies: Net Income (Loss) Per Common Share (Policies)

6 Months Ended

Jun. 30, 2022

Policies

Net Income (Loss) Per Common Share

Net Income (Loss) per Common Share

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Note 2 - Summary of Significant Accounting Policies: Cash Flows Reporting (Policies)

6 Months Ended

Jun. 30, 2022

Policies

Cash Flows Reporting

Cash Flows Reporting

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Note 2 - Summary of Significant Accounting Policies: Subsequent Events (Policies)

6 Months Ended

Jun. 30, 2022

Policies

Subsequent Events

Subsequent Events

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Note 2 - Summary of Significant Accounting Policies: Recently Issued Accounting Pronouncements (Policies)

6 Months Ended

Jun. 30, 2022

Policies

Recently Issued Accounting Pronouncements

Recently Issued Accounting Pronouncements

Management does not believe that any other recently issued, but not yet effective accounting pronouncements, if adopted, would have a material effect on the accompanying financial statements.

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Note 1 - Organization and Operations (Details)	Dec. 31, 1993
G.C. Gulf Western Trading Limited
Equity Method Investment, Ownership Percentage	100.00%

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Note 3 - Going Concern (Details) - USD ($)	6 Months Ended
Note 3 - Going Concern (Details) - USD ($)	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021
Details
Accumulated deficit	$ (2,077,790)		$ (2,066,169)
Net cash flows used in operating activities	$ 10,821	$ 23,307

- Definition

The cumulative amount of the reporting entity's undistributed earnings or deficit.

+ References + Details

XML 37 R29.htm IDEA: XBRL DOCUMENT

Note 4 -Notes Payable (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021
Details
Note payable	$ 73,106	$ 62,285

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Note 5 - Convertible Notes Payable (Details) - USD ($)	6 Months Ended
Note 5 - Convertible Notes Payable (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021	Jun. 30, 2021	Jan. 08, 2012
President
Debt Instrument, Face Amount				$ 8,500
Debt Instrument, Interest Rate, Stated Percentage				10.00%
Remaining Balance on Note	$ 17,415	$ 16,564
President \| Principal
Remaining Balance on Note	17,415		$ 16,564
Chief Financial Officer
Debt Instrument, Face Amount				$ 7,622
Debt Instrument, Interest Rate, Stated Percentage				10.00%
Remaining Balance on Note	15,618	$ 14,855
Officer Compensation, Monthly	3,000
Accrued Salaries, Current	8,384		8,384
Chief Financial Officer \| Principal
Remaining Balance on Note	$ 15,618		$ 14,855

XML 39 R31.htm IDEA: XBRL DOCUMENT

Note 6 - Stockholder's Deficit (Details) - USD ($)	Jan. 08, 2012	Jun. 30, 2022	Dec. 31, 2021
Preferred Stock, Shares Authorized		50,000,000	50,000,000
Preferred Stock, Par or Stated Value Per Share		$ 0.001	$ 0.001
Common Stock, Shares Authorized		200,000,000	200,000,000
Common Stock, Par or Stated Value Per Share		$ 0.001	$ 0.001
Common Stock, Shares, Issued		12,481,724	12,481,724
Debt Instrument, Convertible, Terms of Conversion Feature	The notes are convertible into shares of the Company stock, at the demand of the holders. The conversion rate is the total principal and accrued interest outstanding divided by the Company’s par value, $0.001.
Chief Financial Officer
Debt Instrument, Face Amount	$ 7,622
President
Debt Instrument, Face Amount	$ 8,500

XML 40 R32.htm IDEA: XBRL DOCUMENT

Note 7 - Related Party Transactions (Details) - USD ($)	Dec. 31, 2021	Jun. 30, 2022	Mar. 31, 2021	Jan. 08, 2012
Advances from stockholders	$ 184,227	$ 184,227	$ 226,051
President
Debt Instrument, Face Amount				$ 8,500
Debt Instrument, Interest Rate, Stated Percentage				10.00%
Shares were issued in satisfaction of payments	0
Remaining Balance on Note	$ 16,564	17,415
Chief Financial Officer
Debt Instrument, Face Amount				$ 7,622
Debt Instrument, Interest Rate, Stated Percentage				10.00%
Shares were issued in satisfaction of payments	0
Remaining Balance on Note	$ 14,855	$ 15,618