NOTE 3 – ACCOUNTS RECEIVABLE

9 Months Ended

12 Months Ended

Sep. 30, 2021

Dec. 31, 2020

Credit Loss [Abstract]

NOTE 3 – ACCOUNTS RECEIVABLE

NOTE 3 – ACCOUNTS RECEIVABLE

As of September 30, 2021 and December 31, 2020, accounts receivable consisted of the following:

	September 30, 2021		December 31, 2020
Deposit	$	2,672	$	2,500
UK VAT Receivable		32,489		11,867
Prepayments		200		—
Accounts receivable	$	35,361	$	14,367

Any nominal change in the deposit value is due to exchange rate fluctuation.

NOTE 3 – ACCOUNTS RECEIVABLE

As of December 31, 2020 and 2019, accounts receivable consisted of the following:

	December 31,		December 31,
	2020		2019
Deposit (1)	$	2,500	$	2,338
Share subscription receivable		—		20,201
UK VAT repayment		11,867		44,736
Total accounts receivable	$	14,367	$	67,275

(1) Nominal change in the deposit value is due to exchange rate fluctuation.