0001501862
2021-01-01
2021-06-30
0001501862
2021-08-16
0001501862
2021-06-30
0001501862
2020-12-31
0001501862
2021-04-01
2021-06-30
0001501862
2020-04-01
2020-06-30
0001501862
2020-01-01
2020-06-30
0001501862
us-gaap:CommonStockMember
2020-12-31
0001501862
epgg:CommonSharesToBeIssuedMember
2020-12-31
0001501862
us-gaap:AdditionalPaidInCapitalMember
2020-12-31
0001501862
us-gaap:RetainedEarningsMember
2020-12-31
0001501862
us-gaap:CommonStockMember
2021-01-01
2021-03-31
0001501862
2021-01-01
2021-03-31
0001501862
us-gaap:RetainedEarningsMember
2021-01-01
2021-03-31
0001501862
us-gaap:CommonStockMember
2021-03-31
0001501862
epgg:CommonSharesToBeIssuedMember
2021-03-31
0001501862
us-gaap:AdditionalPaidInCapitalMember
2021-03-31
0001501862
us-gaap:RetainedEarningsMember
2021-03-31
0001501862
2021-03-31
0001501862
us-gaap:RetainedEarningsMember
2021-04-01
2021-06-30
0001501862
us-gaap:CommonStockMember
2021-04-01
2021-06-30
0001501862
epgg:CommonSharesToBeIssuedMember
2021-04-01
2021-06-30
0001501862
us-gaap:CommonStockMember
2021-06-30
0001501862
us-gaap:AdditionalPaidInCapitalMember
2021-06-30
0001501862
us-gaap:RetainedEarningsMember
2021-06-30
0001501862
us-gaap:CommonStockMember
2019-12-31
0001501862
us-gaap:AdditionalPaidInCapitalMember
2019-12-31
0001501862
us-gaap:RetainedEarningsMember
2019-12-31
0001501862
2019-12-31
0001501862
us-gaap:RetainedEarningsMember
2020-01-01
2020-03-31
0001501862
2020-01-01
2020-03-31
0001501862
us-gaap:CommonStockMember
2020-03-31
0001501862
us-gaap:AdditionalPaidInCapitalMember
2020-03-31
0001501862
us-gaap:RetainedEarningsMember
2020-03-31
0001501862
2020-03-31
0001501862
us-gaap:RetainedEarningsMember
2020-04-01
2020-06-30
0001501862
us-gaap:CommonStockMember
2020-06-30
0001501862
us-gaap:AdditionalPaidInCapitalMember
2020-06-30
0001501862
us-gaap:RetainedEarningsMember
2020-06-30
0001501862
2020-06-30
0001501862
us-gaap:ConvertibleDebtSecuritiesMember
2021-01-01
2021-06-30
0001501862
us-gaap:ConvertibleDebtSecuritiesMember
2020-01-01
2020-06-30
0001501862
us-gaap:NotesPayableOtherPayablesMember
2018-12-01
0001501862
us-gaap:ConvertibleDebtMember
2020-12-31
0001501862
us-gaap:ConvertibleDebtMember
2020-11-20
0001501862
us-gaap:ConvertibleDebtMember
2020-01-01
2020-12-31
0001501862
us-gaap:ConvertibleDebtMember
2021-06-30
0001501862
us-gaap:ConvertibleDebtMember
2021-01-01
2021-06-30
0001501862
us-gaap:ConvertibleDebtMember
2021-03-01
2021-03-24
0001501862
us-gaap:ConvertibleDebtMember
2021-03-24
0001501862
us-gaap:ConvertibleNotesPayableMember
2019-06-01
0001501862
us-gaap:ConvertibleNotesPayableMember
2019-12-31
0001501862
us-gaap:ConvertibleNotesPayableMember
2020-12-31
0001501862
us-gaap:ConvertibleNotesPayableMember
2020-11-20
0001501862
us-gaap:ConvertibleNotesPayableMember
2020-01-01
2020-12-31
0001501862
us-gaap:ConvertibleNotesPayableMember
2021-01-01
2021-06-30
0001501862
us-gaap:ConvertibleNotesPayableMember
2021-06-30
0001501862
2018-12-31
0001501862
epgg:GridPromissoryNoteMember
2018-11-27
2018-12-01
0001501862
epgg:GridPromissoryNoteMember
2018-12-01
0001501862
epgg:GridPromissoryNoteMember
2019-05-27
2019-06-01
0001501862
epgg:GridPromissoryNoteMember
2019-06-01
shares
iso4217:USD
iso4217:USD
shares
pure
10-Q
2021-06-30
2021
000-54908
EMPIRE GLOBAL GAMING, INC.
NV
27-2529852
555 Woodside Avenue
Bellport
NY
11713
(877)
643-3200
Yes
Yes
Non-accelerated Filer
true
false
false
270001000
3617
65178
3617
65178
30000
33617
65178
118
3903
8954
1236
34988
31668
167393
167393
211453
204200
42699
5735
254152
209935
0.001
0.001
980000000
980000000
270001000
270001000
257301000
257301000
270001
257301
200
838372
838372
-1328908
-1240630
-220535
-144757
33617
65178
22
22
14799
1124
27798
9912
14799
1124
27798
9912
-14777
-1124
-27776
-9912
3739
1309
7718
2436
1670
1670
3321
3321
17787
49463
-23196
-2979
-60502
-5757
-37973
-4103
-88278
-15669
0.00
0.00
0.00
0.00
270001000
257301000
264168403
257301000
257301000
257301
200000
200
838372
-1240630
-144757
12500000
12500
12500
-50305
-50305
269801000
269801
200000
200
838372
-1290935
-182562
-37973
-37973
200000
200
-200000
-200
270001000
270001
838372
-1328908
-220535
257301000
257301
664099
-1159456
-238056
-11566
-11566
257301000
257301
664099
-1171022
-249622
-4103
-4103
257301000
257301
664099
-1175125
-253725
-88278
-15669
49464
-3785
-2012
7718
2435
3320
3320
-31561
-11926
30000
-30000
9000
9000
-61561
-2926
65178
3113
3617
187
12500
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"><b>NOTE
1 – ORGANIZATION</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Empire
Global Gaming, Inc. (“EGG”) was incorporated in the State of Nevada on May 11, 2010 in order to actively engage in the gaming
business worldwide. EGG is developing a complete line of public and casino grade gaming products for roulette, blackjack, craps, baccarat,
mini baccarat, pinwheels, Sic Bo, slot machines, poker tables and bingo games. EGG also provides advice to consumers on several different
lottery type games.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
March 3, 2021 the Company created two new subsidiaries, Empire Mobile Apps, Inc. and Empire IP, Inc (collectively with EGG, the “Company”).
The Company plans to use these subsidiaries for services with mobile applications. As of June 30, 2021, these subsidiaries had no activity.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE
2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">BASIS
OF PRESENTATION</span></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
accompanying unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted
in the United States of America for interim financial information and with Article 8 of Regulation S-X. Accordingly, they do not include
all of the information and footnotes required by accounting principles generally accepted in the United States of America for annual
financial statements. In the opinion of management, all adjustments, consisting of normal recurring accruals considered necessary for
a fair presentation, have been included, operating results for the six months ended June 30, 2021 are not necessarily indicative of the
results that may be expected for the year ending December 31, 2021 or any other period. For further information, refer to the financial
statements and footnotes thereto, included in the Company’s Annual Report on Form 10-K for the year ending December 31, 2020, filed
with the SEC on April 15, 2021.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">USE
OF ESTIMATES</span></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management
to make estimates and assumptions which affect the reporting of assets and liabilities as of the dates of the financial statements and
revenues and expenses during the reporting period. These estimates primarily relate to the sales recognition, allowance for doubtful
accounts, inventory obsolescence and asset valuations. Actual results could differ from these estimates. Management’s estimates
and assumptions are reviewed periodically, and the effects of revisions are reflected in the unaudited condensed consolidated financial
statements in the periods they are determined to be necessary.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">FAIR
VALUE OF FINANCIAL INSTRUMENTS</span></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Generally
Accepted Accounting Principles (“GAAP”) requires certain disclosures regarding the fair value of financial instruments. The
fair value of financial instruments is made as of a specific point in time, based on relevant information about financial markets and
specific financial instruments. As these estimates are subjective in nature, involving uncertainties and matters of significant judgment,
they cannot be determined with precision. Changes in assumptions can significantly affect estimated fair values.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">GAAP
defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction
between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required
or permitted to be recorded at fair value, the Company considers the principal, or most advantageous market in which it would transact,
and it considers assumptions that market participants would use when pricing the asset or liability.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">GAAP
establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable
inputs when measuring fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the degree of
subjectivity that is necessary to estimate the fair value of a financial instrument. GAAP establishes three levels of inputs that may
be used to measure fair value:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level
1 – Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level
2 – Level 2 applies to assets or liabilities for which there are inputs other than quoted prices included within Level 1 that are
observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical
assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations
in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level
3 – Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant
to the measurement of the fair value of the assets or liabilities.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of June 30, 2021 and December 31, 2020, the Company did not have any Level 2 or Level 3 financial instruments.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">NEW
ACCOUNTING PRONOUNCEMENTS</span></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
August 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2020-06,
<i>Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s
Own Equity (Subtopic 815-40)</i>. This ASU simplifies the accounting for convertible instruments by reducing the number of accounting
models for convertible debt instruments and convertible preferred stock. This will result in more convertible debt instruments being
accounted for as a single liability instrument and more convertible preferred stock being accounted for as a single equity instrument
with no separate accounting for embedded conversion features. The ASU also simplifies the diluted earnings per share calculation in certain
areas. This standard will be effective for the Company in the fiscal year beginning December 15, 2021. The Company is currently evaluating
the effect the standard will have on its financial statements.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There
are various updates recently issued, most of which represented technical corrections to the accounting literature or application to specific
industries and are not expected to a have a material impact on the Company’s financial position, results of operations or cash flows.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 4.5pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">CASH
AND CASH EQUIVALENTS </span></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 4.5pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 4.5pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company considers highly liquid investments with original maturities of three months or less when purchased as cash equivalents. The
Company had no cash equivalents as of June 30, 2021 and December 31, 2020. At times throughout the year, the Company might maintain bank
balances that may exceed Federal Deposit Insurance Corporation insured limits. Periodically, the Company evaluates the credit worthiness
of the financial institutions, and has not experienced any losses in such accounts. At June 30, 2021 and December 31, 2020, the Company
had $0 over the insurable limit.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 4.5pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">CONVERTIBLE
INSTRUMENTS</span></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company evaluates and accounts for conversion options embedded in its convertible instruments in accordance with professional standards
for FASB Accounting Standards Codification (“ASC”) 815, <i>Derivatives and Hedging</i> (“ASC 815”).</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Professional
standards generally provides three criteria that, if met, require companies to bifurcate conversion options from their host instruments
and account for them as free standing derivative financial instruments. These three criteria include circumstances in which (a) the economic
characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and
risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is
not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported
in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered
a derivative instrument. Professional standards also provide an exception to this rule when the host instrument is deemed to be conventional
as defined under professional standards as “The Meaning of Conventional Convertible Debt Instrument”.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company accounts for convertible instruments (when it has determined that the embedded conversion options should not be bifurcated from
their host instruments) in accordance with professional standards when “Accounting for Convertible Securities with Beneficial Conversion
Features,” as those professional standards pertain to “Certain Convertible Instruments.” Accordingly, the Company records,
when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon
the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective
conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their
earliest date of redemption. The Company also records when necessary deemed dividends for the intrinsic value of conversion options embedded
in preferred shares based upon the differences between the fair value of the underlying common stock at the commitment date of the note
transaction and the effective conversion price embedded in the note.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ASC
815 provides that, among other things, generally, if an event is not within the entity’s control could or require net cash settlement,
then the contract shall be classified as an asset or a liability.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">INCOME
TAXES</span></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company is deemed a corporation and thus is a taxable entity. No provision for income taxes was reflected in the accompanying unaudited
condensed consolidated financial statements, as the Company had minimal revenue through through June 30, 2021. There were no uncertain
tax positions that would require recognition in the unaudited condensed consolidated financial statements through June 30, 2021.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Generally,
federal, state and local authorities may examine the Company’s tax returns for three years from the date of filing, and the current
and prior three years remain subject to examination as of December 31, 2020.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company’s conclusions regarding uncertain tax positions may be subject to review and adjustment at a later date based upon ongoing
analyses of tax laws, regulations and interpretations thereof as well as other factors.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company accounts for income taxes under ASC 740-10-30, <i>Income Taxes</i>. Deferred income tax assets and liabilities are determined
based upon differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted tax
rates and laws that will be in effect when the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance
to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities
are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected
to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the statements
of operations in the period that includes the enactment date.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="text-decoration:underline">VALUATION OF INTANGIBLE ASSETS</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company assesses intangible assets for potential
impairments at the end of each fiscal year, or during the year if an event or other circumstance indicates that we may not be able to
recover the carrying amount of the asset. In evaluating intangible assets for impairment, the Company first assesses qualitative factors
to determine whether it is more likely than not (that is, a likelihood of more than 50 percent) that the fair value of a reporting unit
is less than its carrying amount. If the Company concludes that it is not more likely than not that the fair value of a reporting unit
is less than its carrying value, then no further testing of the intangible assets assigned to the reporting unit is required. However,
if the Company concludes that it is more likely than not that the fair value of a reporting unit is less than its carrying value, then
the Company will perform a two-step intangible assets impairment test to identify potential intangible assets impairment and measure the
amount of intangible assets impairment to be recognized, if any.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In the first step of the review process, the Company
compares the estimated fair value of the reporting unit with its carrying value. If the estimated fair value of the reporting unit exceeds
its carrying amount, no further analysis is needed. If the estimated fair value of the reporting unit is less than its carrying amount,
the Company proceeds to the second step of the review process to calculate the implied fair value of the reporting unit intangible assets
in order to determine whether any impairment is required. The Company calculates the implied fair value of the reporting unit intangible
assets by allocating the estimated fair value of the reporting unit to all of the assets and liabilities of the reporting unit as if the
reporting unit had been acquired in a business combination. If the carrying value of the reporting unit's intangible assets exceeds the
implied fair value of the intangible assets, the Company recognizes an impairment loss for that excess amount. In allocating the estimated
fair value of the reporting unit to all of the assets and liabilities of the reporting unit, the Company uses industry and market data,
as well as knowledge of the industry and the Company’s past experiences.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company bases its calculation of the estimated fair value of a reporting unit on the income approach. For the income approach, the Company
uses internally developed discounted cash flow models that include, among others, the following assumptions: projections of revenues
and expenses and related cash flows based on assumed long-term growth rates and demand trends; expected future investments to grow new
units; and estimated discount rates. The Company bases these assumptions on its historical data and experience, third-party appraisals,
industry projections, micro and macro general economic condition projections, and its expectations.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company had no intangible assets impairment charges
for the six months ended June 30, 2021, and as of the date of each of the most recent detailed tests, the estimated fair value of each
of its reporting units exceeded its' respective carrying amount by more than 100% based on its models and assumptions.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">RECOGNITION
OF REVENUE</span></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company recognizes revenue under ASC 606, <i>Revenue from Contracts with Customers</i> (“ASC 606”). The core principle of
this standard is that a company should recognize revenue to depict the transfer of promised goods or services to customers in an amount
that reflects the consideration to which the company expects to be entitled in exchange for those goods or services.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ASC
606 prescribes a five step process to achieve its core principle. The Company recognizes revenue from product sales as follows:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">I.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Identify
the contract with the customer.</span></td>
</tr></table><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">II.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Identify
the contractual performance obligations.</span></td>
</tr></table><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">III.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Determine
the amount of consideration/price for the transaction.</span></td>
</tr></table><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">IV.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Allocate
the determined amount of consideration/price to the contractual obligations.</span></td>
</tr></table><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">V.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Recognize
revenue when or as the performing party satisfies performance obligations.</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
consideration/price for the transaction (performance obligation(s)) is determined as per the invoice for the products.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company derives its revenue from sale of gaming products and from fees earned for the use of its online lottery number selecting application.
The Company recognizes revenue from product sales only when there is persuasive evidence of an arrangement, delivery has occurred, the
sale price is determinable and collectability is reasonably assured and from fees as paid for in an online transaction.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">STOCK
BASED COMPENSATION</span></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company follows FASB ASC 718, Compensation – Stock Compensation, which prescribes accounting and reporting standards for all share-based
payment transactions. Transactions include incurring liabilities, or issuing or offering to issue shares, options, and other equity instruments
such as employee stock ownership plans and stock appreciation rights. Share-based payments to employees and non-employees, including
grants of employee stock options, are recognized as compensation expense in the unaudited condensed consolidated financial statements
based on their fair values. That expense is recognized over the period during which an employee or non-employee is required to provide
services in exchange for the award, known as the requisite service period (usually the vesting period).</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the six months ended June 30, 2021 and 2020, the Company had no stock based compensation.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">BASIS
OF PRESENTATION</span></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
accompanying unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted
in the United States of America for interim financial information and with Article 8 of Regulation S-X. Accordingly, they do not include
all of the information and footnotes required by accounting principles generally accepted in the United States of America for annual
financial statements. In the opinion of management, all adjustments, consisting of normal recurring accruals considered necessary for
a fair presentation, have been included, operating results for the six months ended June 30, 2021 are not necessarily indicative of the
results that may be expected for the year ending December 31, 2021 or any other period. For further information, refer to the financial
statements and footnotes thereto, included in the Company’s Annual Report on Form 10-K for the year ending December 31, 2020, filed
with the SEC on April 15, 2021.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">USE
OF ESTIMATES</span></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management
to make estimates and assumptions which affect the reporting of assets and liabilities as of the dates of the financial statements and
revenues and expenses during the reporting period. These estimates primarily relate to the sales recognition, allowance for doubtful
accounts, inventory obsolescence and asset valuations. Actual results could differ from these estimates. Management’s estimates
and assumptions are reviewed periodically, and the effects of revisions are reflected in the unaudited condensed consolidated financial
statements in the periods they are determined to be necessary.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">FAIR
VALUE OF FINANCIAL INSTRUMENTS</span></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Generally
Accepted Accounting Principles (“GAAP”) requires certain disclosures regarding the fair value of financial instruments. The
fair value of financial instruments is made as of a specific point in time, based on relevant information about financial markets and
specific financial instruments. As these estimates are subjective in nature, involving uncertainties and matters of significant judgment,
they cannot be determined with precision. Changes in assumptions can significantly affect estimated fair values.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">GAAP
defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction
between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required
or permitted to be recorded at fair value, the Company considers the principal, or most advantageous market in which it would transact,
and it considers assumptions that market participants would use when pricing the asset or liability.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">GAAP
establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable
inputs when measuring fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the degree of
subjectivity that is necessary to estimate the fair value of a financial instrument. GAAP establishes three levels of inputs that may
be used to measure fair value:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level
1 – Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level
2 – Level 2 applies to assets or liabilities for which there are inputs other than quoted prices included within Level 1 that are
observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical
assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations
in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level
3 – Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant
to the measurement of the fair value of the assets or liabilities.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of June 30, 2021 and December 31, 2020, the Company did not have any Level 2 or Level 3 financial instruments.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">NEW
ACCOUNTING PRONOUNCEMENTS</span></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
August 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2020-06,
<i>Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s
Own Equity (Subtopic 815-40)</i>. This ASU simplifies the accounting for convertible instruments by reducing the number of accounting
models for convertible debt instruments and convertible preferred stock. This will result in more convertible debt instruments being
accounted for as a single liability instrument and more convertible preferred stock being accounted for as a single equity instrument
with no separate accounting for embedded conversion features. The ASU also simplifies the diluted earnings per share calculation in certain
areas. This standard will be effective for the Company in the fiscal year beginning December 15, 2021. The Company is currently evaluating
the effect the standard will have on its financial statements.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There
are various updates recently issued, most of which represented technical corrections to the accounting literature or application to specific
industries and are not expected to a have a material impact on the Company’s financial position, results of operations or cash flows.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 4.5pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">CASH
AND CASH EQUIVALENTS </span></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 4.5pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 4.5pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company considers highly liquid investments with original maturities of three months or less when purchased as cash equivalents. The
Company had no cash equivalents as of June 30, 2021 and December 31, 2020. At times throughout the year, the Company might maintain bank
balances that may exceed Federal Deposit Insurance Corporation insured limits. Periodically, the Company evaluates the credit worthiness
of the financial institutions, and has not experienced any losses in such accounts. At June 30, 2021 and December 31, 2020, the Company
had $0 over the insurable limit.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 4.5pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
0
0
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">CONVERTIBLE
INSTRUMENTS</span></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company evaluates and accounts for conversion options embedded in its convertible instruments in accordance with professional standards
for FASB Accounting Standards Codification (“ASC”) 815, <i>Derivatives and Hedging</i> (“ASC 815”).</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Professional
standards generally provides three criteria that, if met, require companies to bifurcate conversion options from their host instruments
and account for them as free standing derivative financial instruments. These three criteria include circumstances in which (a) the economic
characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and
risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is
not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported
in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered
a derivative instrument. Professional standards also provide an exception to this rule when the host instrument is deemed to be conventional
as defined under professional standards as “The Meaning of Conventional Convertible Debt Instrument”.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company accounts for convertible instruments (when it has determined that the embedded conversion options should not be bifurcated from
their host instruments) in accordance with professional standards when “Accounting for Convertible Securities with Beneficial Conversion
Features,” as those professional standards pertain to “Certain Convertible Instruments.” Accordingly, the Company records,
when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon
the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective
conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their
earliest date of redemption. The Company also records when necessary deemed dividends for the intrinsic value of conversion options embedded
in preferred shares based upon the differences between the fair value of the underlying common stock at the commitment date of the note
transaction and the effective conversion price embedded in the note.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ASC
815 provides that, among other things, generally, if an event is not within the entity’s control could or require net cash settlement,
then the contract shall be classified as an asset or a liability.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">INCOME
TAXES</span></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company is deemed a corporation and thus is a taxable entity. No provision for income taxes was reflected in the accompanying unaudited
condensed consolidated financial statements, as the Company had minimal revenue through through June 30, 2021. There were no uncertain
tax positions that would require recognition in the unaudited condensed consolidated financial statements through June 30, 2021.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Generally,
federal, state and local authorities may examine the Company’s tax returns for three years from the date of filing, and the current
and prior three years remain subject to examination as of December 31, 2020.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company’s conclusions regarding uncertain tax positions may be subject to review and adjustment at a later date based upon ongoing
analyses of tax laws, regulations and interpretations thereof as well as other factors.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company accounts for income taxes under ASC 740-10-30, <i>Income Taxes</i>. Deferred income tax assets and liabilities are determined
based upon differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted tax
rates and laws that will be in effect when the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance
to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities
are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected
to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the statements
of operations in the period that includes the enactment date.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="text-decoration:underline">VALUATION OF INTANGIBLE ASSETS</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company assesses intangible assets for potential
impairments at the end of each fiscal year, or during the year if an event or other circumstance indicates that we may not be able to
recover the carrying amount of the asset. In evaluating intangible assets for impairment, the Company first assesses qualitative factors
to determine whether it is more likely than not (that is, a likelihood of more than 50 percent) that the fair value of a reporting unit
is less than its carrying amount. If the Company concludes that it is not more likely than not that the fair value of a reporting unit
is less than its carrying value, then no further testing of the intangible assets assigned to the reporting unit is required. However,
if the Company concludes that it is more likely than not that the fair value of a reporting unit is less than its carrying value, then
the Company will perform a two-step intangible assets impairment test to identify potential intangible assets impairment and measure the
amount of intangible assets impairment to be recognized, if any.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In the first step of the review process, the Company
compares the estimated fair value of the reporting unit with its carrying value. If the estimated fair value of the reporting unit exceeds
its carrying amount, no further analysis is needed. If the estimated fair value of the reporting unit is less than its carrying amount,
the Company proceeds to the second step of the review process to calculate the implied fair value of the reporting unit intangible assets
in order to determine whether any impairment is required. The Company calculates the implied fair value of the reporting unit intangible
assets by allocating the estimated fair value of the reporting unit to all of the assets and liabilities of the reporting unit as if the
reporting unit had been acquired in a business combination. If the carrying value of the reporting unit's intangible assets exceeds the
implied fair value of the intangible assets, the Company recognizes an impairment loss for that excess amount. In allocating the estimated
fair value of the reporting unit to all of the assets and liabilities of the reporting unit, the Company uses industry and market data,
as well as knowledge of the industry and the Company’s past experiences.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company bases its calculation of the estimated fair value of a reporting unit on the income approach. For the income approach, the Company
uses internally developed discounted cash flow models that include, among others, the following assumptions: projections of revenues
and expenses and related cash flows based on assumed long-term growth rates and demand trends; expected future investments to grow new
units; and estimated discount rates. The Company bases these assumptions on its historical data and experience, third-party appraisals,
industry projections, micro and macro general economic condition projections, and its expectations.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company had no intangible assets impairment charges
for the six months ended June 30, 2021, and as of the date of each of the most recent detailed tests, the estimated fair value of each
of its reporting units exceeded its' respective carrying amount by more than 100% based on its models and assumptions.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"/>
1
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">RECOGNITION
OF REVENUE</span></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company recognizes revenue under ASC 606, <i>Revenue from Contracts with Customers</i> (“ASC 606”). The core principle of
this standard is that a company should recognize revenue to depict the transfer of promised goods or services to customers in an amount
that reflects the consideration to which the company expects to be entitled in exchange for those goods or services.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ASC
606 prescribes a five step process to achieve its core principle. The Company recognizes revenue from product sales as follows:</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">I.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Identify
the contract with the customer.</span></td>
</tr></table><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">II.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Identify
the contractual performance obligations.</span></td>
</tr></table><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">III.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Determine
the amount of consideration/price for the transaction.</span></td>
</tr></table><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">IV.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Allocate
the determined amount of consideration/price to the contractual obligations.</span></td>
</tr></table><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">V.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Recognize
revenue when or as the performing party satisfies performance obligations.</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
consideration/price for the transaction (performance obligation(s)) is determined as per the invoice for the products.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company derives its revenue from sale of gaming products and from fees earned for the use of its online lottery number selecting application.
The Company recognizes revenue from product sales only when there is persuasive evidence of an arrangement, delivery has occurred, the
sale price is determinable and collectability is reasonably assured and from fees as paid for in an online transaction.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">STOCK
BASED COMPENSATION</span></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company follows FASB ASC 718, Compensation – Stock Compensation, which prescribes accounting and reporting standards for all share-based
payment transactions. Transactions include incurring liabilities, or issuing or offering to issue shares, options, and other equity instruments
such as employee stock ownership plans and stock appreciation rights. Share-based payments to employees and non-employees, including
grants of employee stock options, are recognized as compensation expense in the unaudited condensed consolidated financial statements
based on their fair values. That expense is recognized over the period during which an employee or non-employee is required to provide
services in exchange for the award, known as the requisite service period (usually the vesting period).</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the six months ended June 30, 2021 and 2020, the Company had no stock based compensation.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE
3 – GOING CONCERN</b></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company’s unaudited condensed consolidated
financial statements have been prepared using generally accepted accounting principles in the United States of America applicable to a
going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company
has incurred net losses of $88,278 during the six months ended June 30, 2021. Cash on hand will not be sufficient to cover debt repayments,
operating expenses and capital expenditure requirements for at least twelve months from the date of issuance of the unaudited condensed
consolidated financial statements. As of June 30, 2021, the Company had an accumulated deficit of $1,328,908 and a working capital deficit
of $207,836. In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management’s
plan is to seek equity and/or debt financing. However, management cannot provide any assurances that the Company will be successful in
accomplishing any of its plans.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There
are no assurances that the Company will be able to either (1) achieve a level of revenues adequate to generate sufficient cash flow from
operations; or (2) obtain additional financing through either private placements, public offerings and/or bank financing necessary to
support the Company’s working capital requirements. To the extent that funds generated from operations, any private placements, public
offerings and/or bank financing are insufficient, the Company will have to raise additional working capital. No assurance can be given
that additional financing will be available, or if available, will be on terms acceptable to the Company.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plans described in
the preceding paragraph and eventually secure other sources of financing and attain profitable operations. The accompanying consolidated
financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.</span></p>
-88278
-1328908
207836
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>NOTE 4 – LOSS PER SHARE</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company utilizes the guidance per ASC 260,
<i>Earnings Per Share</i>. Basic earnings per share is calculated on the weighted effect of all common shares issued and outstanding,
and is calculated by dividing net income available to common stockholders by the weighted average shares outstanding during the period.
Diluted earnings per share, which is calculated by dividing net income available to common stockholders by the weighted average number
of common shares used in the basic earnings per share calculation, plus the number of common shares that would be issued assuming conversion
of all potentially dilutive securities outstanding, is not presented separately as of June 30, 2021 as it is anti-dilutive. Such securities,
shown below, presented on a common share equivalent basis and outstanding as of years ended June 30, 2021 and 2020 have been excluded
from the per share computations:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<tr style="vertical-align: bottom">
<td> </td><td> </td>
<td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-size: 10pt"><b>June 30, </b></span></td><td> </td></tr>
<tr style="vertical-align: bottom">
<td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td>
<td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-size: 10pt"><b>2021 </b> </span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td>
<td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-size: 10pt"><b>2020</b></span></td><td style="padding-bottom: 1.5pt"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="width: 76%; text-align: left">Convertible notes payable</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">158,926,260</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-9">-</div></td><td style="width: 1%; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; ">
<td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td>
<td style="border-bottom: Black 1.5pt solid; text-align: left"/><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td>
<td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="padding-bottom: 4pt">Total diluted shares</td><td style="padding-bottom: 4pt"> </td>
<td style="border-bottom: Black 4pt double; text-align: left"/><td style="border-bottom: Black 4pt double; text-align: right">158,926,260</td><td style="padding-bottom: 4pt; text-align: left"> </td><td style="padding-bottom: 4pt"> </td>
<td style="border-bottom: Black 4pt double; text-align: left"> </td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-10">-</div></td><td style="padding-bottom: 4pt; text-align: left"> </td></tr>
</table>
<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<tr style="vertical-align: bottom">
<td> </td><td> </td>
<td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-size: 10pt"><b>June 30, </b></span></td><td> </td></tr>
<tr style="vertical-align: bottom">
<td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td>
<td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-size: 10pt"><b>2021 </b> </span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td>
<td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-size: 10pt"><b>2020</b></span></td><td style="padding-bottom: 1.5pt"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="width: 76%; text-align: left">Convertible notes payable</td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">158,926,260</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td>
<td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-9">-</div></td><td style="width: 1%; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; ">
<td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td>
<td style="border-bottom: Black 1.5pt solid; text-align: left"/><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td>
<td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="padding-bottom: 4pt">Total diluted shares</td><td style="padding-bottom: 4pt"> </td>
<td style="border-bottom: Black 4pt double; text-align: left"/><td style="border-bottom: Black 4pt double; text-align: right">158,926,260</td><td style="padding-bottom: 4pt; text-align: left"> </td><td style="padding-bottom: 4pt"> </td>
<td style="border-bottom: Black 4pt double; text-align: left"> </td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-10">-</div></td><td style="padding-bottom: 4pt; text-align: left"> </td></tr>
</table>
158926260
158926260
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>NOTE 5 – INTANGIBLE ASSETS</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b> </b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In January 2021, the Company invested $30,000
to develop a mobile gaming application Blackjack Plus, which is currently available on the Apple iStore, and is exclusively owned by the
Company. The Company recorded this as an intangible asset on the accompanying condensed balance sheet.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of June 30, 2021, the Company determined that
no impairment of intangible assets was deemed necessary.</p>
30000
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>NOTE 6 – CONVERTIBLE NOTES</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b> </b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On December 1, 2018, the Company issued a grid
note payable to a third party for $13,500 which was used for audit and legal fees. The note bears interest at 10% per annum and is due
on December 31, 2019. This note was extended to December 31, 2020. Through December 31, 2020, the Company borrowed an additional $102,255
relating to this note payable. On November 20, 2020 the Company received a forbearance letter amending the terms of the grid promissory
note by adding a conversion feature to the note, thereby making the note a convertible note. The amended note is due on December 31, 2022,
bearing interest at 10% per annum. The holder has the option to lend additional amounts to the borrower from time to time in the future,
on the terms set forth in this agreement. This grid promissory note contains a provision for conversion at the holder’s option of any
outstanding principal balance including accrued interest, into the Company’s common stock at a conversion price equal to par value, $0.001
per share. The Company analyzed if the changes to this note were considered a modification or an extinguishment of debt, and determined
it was an extinguishment of debt. The Company recognized there was a beneficial conversion feature associated with this note, and recorded
a debt discount of $115,755, and for the year ended December 31, 2020 amortization of debt discount associated with this note was $3,458.
For the six months ended June 30, 2021, debt discount for this note was $73,853 and the amortization of the debt discount associated with
this note was $25,944.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On March 24, 2021 the note holder converted $12,500
of principal from their convertible note into 12,500,000 shares of common stock at a rate of $0.001 per share in accordance with the terms
of the convertible note. The principal amount of the note at June 30, 2021 and December 31, 2020 is $103,255 and $115,755 and the related
accrued interest is $6,145 and $744, respectively.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On June 1, 2019, the Company issued a grid note
payable to a third party for $10,118 which was used for audit and filing fees. The note bears interest at 10% per annum and is due on
December 31, 2019. This note was extended to December 31, 2020. Through December 31, 2020, the Company borrowed an additional $32,600
relating to this note payable. On November 20, 2020 the Company received a forbearance letter amending the terms of the grid promissory
note by adding a conversion feature to the note, thereby making the note a convertible note. The amended note is due on December 31, 2022,
bearing interest at 10% per annum. The holder has the option to lend additional amounts to the borrower from time to time in the future,
on the terms set forth in this agreement. This grid promissory note contains a provision for conversion at the holder’s option of any
outstanding principal balance including accrued interest, into the Company’s common stock at a conversion price equal to par value, $0.001
per share. The Company analyzed if the changes to this note were considered a modification or an extinguishment of debt, and determined
it was an extinguishment of debt. The Company recognized there was a beneficial conversion feature associated with this note, and recorded
a debt discount of $46,718, and for the year ended December 31, 2020 amortization of debt discount associated with this note was $2,277.
For the six months ended June 30, 2021, debt discount for this note was $33,421 and the amortization of the debt discount associated with
this note was $11,020.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The principal amount of the note at June 30, 2021
and December 31, 2020 is $46,718 and the related accrued interest is $2,809 and $492, respectively.</p>
13500
0.10
102255
0.10
0.001
115755
3458
73853
25944
12500
12500000
0.001
103255
115755
6145
744
10118
0.10
32600
0.10
0.001
46718
2277
33421
11020
46718
2809
492
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>NOTE 7 – NOTES PAYABLE – RELATED PARTIES</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b> </b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company had notes payable to a stockholder
who is our chief executive officer. The note bears interest at 4% per annum and is due on December 31, 2018. This note was extended to
December 31, 2021. The note payable had an unpaid balance of $167,393 as of June 30, 2021 and December 31, 2020.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company recorded interest expense of $3,321
and $3,321 for the six months ended June 30, 2021 and 2020, respectively, for these notes payable. Accrued interest related to the remaining
note payable was $34,988 and $31,668 as of June 30, 2021 and December 31, 2020, respectively.</p>
0.04
167393
167393
3321
3321
34988
31668
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>NOTE 8 – COMMITMENTS AND CONTINGENCIES</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company evaluates contingencies on an ongoing
basis and is not currently a party to any legal proceeding that management believes could have a material adverse effect on our results
of operations.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>NOTE 9 – EQUITY</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Common Stock</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On November 20, 2020, in accordance with a notice
of forbearance regarding a grid promissory note issued on December 1, 2018, the Company granted 100,000 shares of common stock to a third
party note holder as finance costs, valued at fair market value of $0.06 per share, or $6,000. These shares were issued on April 1, 2021.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On November 20, 2020, in accordance with a notice
of forbearance regarding a grid promissory note issued on June 1, 2019, the Company granted 100,000 shares of common stock to a third
party note holder as finance costs, valued at fair market value of $0.06 per share, or $6,000. These shares were issued on April 1, 2021.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On March 24, 2021 a note holder converted $12,500
of principal from their convertible note into 12,500,000 shares of common stock at a rate of $0.001 per share in accordance with the terms
of their convertible note.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of June 30, 2021 and December 31, 2020, the
Company has 980,000,000 authorized shares of common stock, par value $0.001, of which 270,001,000 and 257,301,000 shares are issued and
outstanding, respectively.</p>
100000
0.06
6000
100000
0.06
6000
12500
12500000
0.001
980000000
980000000
0.001
0.001
270001000
270001000
257301000
257301000
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>NOTE 10 – SUBSEQUENT EVENTS</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Management has evaluated all transactions
and events after the balance sheet date through the date on which these financials were available to be issued, and except as already
included in the notes to these unaudited condensed consolidated financial statements, has determined that no additional disclosures are
required.</p>
false
--12-31
Q2
true
false
0001501862
NONE
NONE
EPGG