DEFERRED INCOME TAXES (Tables)

12 Months Ended

Sep. 30, 2024

Deferred Income Taxes

Schedule of deferred income tax assets

	September 30, 2024			September 30, 2023
Depreciation	$	2,407		$	1,750
Allowance for credit losses		45,786			40,717
Net operating loss carryforward		3,505,693			3,449,013
Net deferred income tax asset		3,553,886			3,491,480
Less: valuation allowance		(3,553,886	)		(3,491,480	)
Total deferred income tax assets	$	-		$	-

Schedule of income tax rate as a percentage

	September 30, 2024			September 30, 2023
Federal statutory taxes	$	(54,003	)	$	11,224
State income taxes, net of federal benefit		(14,967	)		3,111
Change in tax estimates		7,476			26,586
Less: Valuation allowance, non-deductible items		4,814			3,267
Change in valuation allowance		(56,680	)		(44,188	)
	$	-0-		$	-0-

	September 30, 2024			September 30, 2023
Federal statutory Income tax rate		21.00	%		21.00	%
State taxes, net of federal benefit		4.35	%		4.35	%
Effective rate of deferred tax asset		25.35	%		25.35	%
Less: Valuation allowance		(25.35	%)		(25.35	%)
Effective income tax rate		0.00	%		0.00	%