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Flowerkist Skin Care & Cosmetics, Inc. – ‘10-K’ for 12/31/21 – ‘XML’

On:  Friday, 4/15/22, at 12:01pm ET   ·   For:  12/31/21   ·   Accession #:  1829126-22-8249   ·   File #:  333-157783

Previous ‘10-K’:  ‘10-K/A’ on 2/22/21 for 7/31/20   ·   Latest ‘10-K’:  This Filing

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 4/15/22  Flowerkist Skin Care & Cosme… Inc 10-K       12/31/21   33:1.7M                                   Empire Filings/FA

Annual Report   —   Form 10-K

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML    357K 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     17K 
 3: EX-31.2     Certification -- §302 - SOA'02                      HTML     17K 
 4: EX-32.1     Certification -- §906 - SOA'02                      HTML     13K 
10: R1          Cover                                               HTML     78K 
11: R2          Balance Sheets                                      HTML     65K 
12: R3          Balance Sheets (Parenthetical)                      HTML     29K 
13: R4          Statements of Operations                            HTML     65K 
14: R5          Statements of Changes in Shareholders Equity        HTML     37K 
15: R6          Statements of Cash flows                            HTML     57K 
16: R7          Organization and Description of Business            HTML     24K 
17: R8          Summary of Significant Accounting Policies          HTML     29K 
18: R9          Debt                                                HTML     18K 
19: R10         Related Party Debt                                  HTML     16K 
20: R11         Equity                                              HTML     23K 
21: R12         Commitments and Contingencies                       HTML     15K 
22: R13         Summary of Significant Accounting Policies          HTML     46K 
                (Policies)                                                       
23: R14         Organization and Description of Business (Details   HTML     26K 
                Narrative)                                                       
24: R15         Summary of Significant Accounting Policies          HTML     26K 
                (Details Narrative)                                              
25: R16         Debt (Details Narrative)                            HTML     13K 
26: R17         Related Party Debt (Details Narrative)              HTML     14K 
27: R18         Equity (Details Narrative)                          HTML     46K 
28: R19         Commitments and Contingencies (Details Narrative)   HTML     13K 
31: XML         IDEA XML File -- Filing Summary                      XML     49K 
29: XML         XBRL Instance -- flowerkistskin_10k_htm              XML    194K 
30: EXCEL       IDEA Workbook of Financial Reports                  XLSX     26K 
 6: EX-101.CAL  XBRL Calculations -- fkst-20211231_cal               XML     56K 
 7: EX-101.DEF  XBRL Definitions -- fkst-20211231_def                XML     84K 
 8: EX-101.LAB  XBRL Labels -- fkst-20211231_lab                     XML    297K 
 9: EX-101.PRE  XBRL Presentations -- fkst-20211231_pre              XML    234K 
 5: EX-101.SCH  XBRL Schema -- fkst-20211231                         XSD     43K 
32: JSON        XBRL Instance as JSON Data -- MetaLinks              129±   165K 
33: ZIP         XBRL Zipped Folder -- 0001829126-22-008249-xbrl      Zip     80K 


‘XML’   —   XBRL Instance — flowerkistskin_10k_htm


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<p id="xdx_80C_eus-gaap--OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock_zq78ygzBVmOb" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 1 – <span id="xdx_82D_zVcyM2i4Qovg">ORGANIZATION AND DESCRIPTION OF BUSINESS</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Flowerkist Skin Care And Cosmetics, Inc. f/k/a 3D MakerJet, Inc. (“Flowerkist “or the “Company”), formerly known as American Business Change Agents, Inc., was incorporated under the laws of the State of Nevada on January 12, 2009. On May 4, 2014, the name of the Company was changed to 3D MakerJet, Inc. The Company had been developing a business plan focused on the sale of 3D printers, scanners, and ancillary equipment. 3D MakerJet, Inc.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On May 4, 2014, the name of the Company was changed to 3D MakerJet, Inc. the Company has been dormant since January 2016.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On July 14, 2020, as a result of a custodianship in Clark County, Nevada, Case Number: A-20-816260-B, Custodian Ventures LLC (“Custodian”) was appointed custodian of the Company. David Lazar is the managing member of Custodian.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On July 16, 2020, Custodian appointed David Lazar as the Company’s Chief Executive Officer, President, Secretary, Chief Financial Officer, Chief Executive Officer, and Chairman of the Board of Directors.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On January 29, 2021, the Board of Directors of the Company approved the change in the Company’s fiscal year-end from July 31 to December 31. As required, the Company will file a transition report on Form 10-K covering the transition period with the Securities and Exchange Commission.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On March 22, 2021, as a result of a private transaction, <span id="xdx_906_eus-gaap--BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued_c20210301__20210322__us-gaap--BusinessAcquisitionAxis__custom--CustodianVenturesLLCMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zdyi5ZN2V12e" title="Shares issued">10,000,000</span> shares of Series A Preferred Stock, $<span id="xdx_90B_eus-gaap--BusinessAcquisitionSharePrice_iI_c20210322__us-gaap--BusinessAcquisitionAxis__custom--CustodianVenturesLLCMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zkoIWVrRcE86" title="Share price (in dollars per share)">0.001</span> par value per share were transferred from Custodian Ventures, LLC to Flowerkist Inc. (the “Purchaser”). As a result, the Purchaser became an approximately <span id="xdx_90C_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_dp_c20210322__us-gaap--BusinessAcquisitionAxis__custom--CustodianVenturesLLCMember_zWxuQUtih4d" title="Voting rights, percentage">70</span>% holder of the voting rights of the issued and outstanding share capital of the Company on a fully-diluted basis of the Company and became the controlling shareholder. The consideration paid for the Shares was $<span id="xdx_90B_eus-gaap--BusinessCombinationConsiderationTransferred1_pp0p0_c20210301__20210322__us-gaap--BusinessAcquisitionAxis__custom--CustodianVenturesLLCMember_zR1JIIbNV1K6" title="Consideration paid">250,000</span>. The source of the cash consideration for the Shares was corporate funds of the Purchaser. In connection with the transaction, David Lazar released the Company from all debts owed to him.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On March 22, 2021, the existing director and officer resigned immediately. Accordingly, David Lazar, serving as a director and an officer, ceased to be the Company’s Chief Executive Officer, Chief Financial Officer, President, Treasurer, Secretary, and a Director. At the effective date of the transfer, Barry Clark consented to act as the new President, CEO, CFO, Treasurer, Secretary, and Chairman of the Board of Directors of the Company.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On August 17, 2021, 3D Makerjet, Inc., amended its Articles of Incorporation change its name to Flowerkist Skin Care and Cosmetics, Inc. The change was made in anticipation of entering into a new line of business operations.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Also on August 17, 2021, the Company amended its articles of incorporation to reverse split its common stock at a rate of <span id="xdx_904_eus-gaap--StockholdersEquityReverseStockSplit_c20210801__20210817_zKZGBqDLgDxa" title="Reverse stock split">1 for 1,000</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On September 14, 2021, Stephanie Parker was appointed as a director and as President and Secretary of the Company. Also, on September 14, 2021, Ms. Parker accepted such an appointment. Ms. Parker is not independent using the definition of independence under NASDAQ Listing Rule 5605(a)(2) and the standards established by the Securities and Exchange Commission. Ms. Parker was formerly married to Barry Clark.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock>
<us-gaap:BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued contextRef="From2021-03-012021-03-22_custom_CustodianVenturesLLCMember_us-gaap_SeriesAPreferredStockMember" decimals="INF" unitRef="Shares"> 10000000 </us-gaap:BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued>
<us-gaap:BusinessAcquisitionSharePrice contextRef="AsOf2021-03-22_custom_CustodianVenturesLLCMember_us-gaap_SeriesAPreferredStockMember" decimals="INF" unitRef="USDPShares"> 0.001 </us-gaap:BusinessAcquisitionSharePrice>
<us-gaap:BusinessAcquisitionPercentageOfVotingInterestsAcquired contextRef="AsOf2021-03-22_custom_CustodianVenturesLLCMember" decimals="INF" unitRef="Pure"> 0.70 </us-gaap:BusinessAcquisitionPercentageOfVotingInterestsAcquired>
<us-gaap:BusinessCombinationConsiderationTransferred1 contextRef="From2021-03-012021-03-22_custom_CustodianVenturesLLCMember" decimals="0" unitRef="USD"> 250000 </us-gaap:BusinessCombinationConsiderationTransferred1>
<us-gaap:StockholdersEquityReverseStockSplit contextRef="From2021-08-012021-08-17"> 1 for 1,000 </us-gaap:StockholdersEquityReverseStockSplit>
<us-gaap:SignificantAccountingPoliciesTextBlock contextRef="From2021-01-01to2021-12-31">
<p id="xdx_801_eus-gaap--SignificantAccountingPoliciesTextBlock_zlMMkJOteXK3" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 2 – <span id="xdx_824_zbZRu8gRCrs7">SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84D_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zVVamf8WUvb5" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Basis of Presentation</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The accompanying financial statements have been prepared in accordance with the Financial Accounting Standards Board (“<span style="text-decoration: underline">FASB</span>”) “FASB Accounting Standard Codification™” (the “<span style="text-decoration: underline">Codification</span>”) which is the source of authoritative accounting principles recognized by the FASB to be applied by nongovernmental entities in the preparation of financial statements in conformity with generally accepted accounting principles (“<span style="text-decoration: underline">GAAP</span>”) in the United States. </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_845_ecustom--GoingConcernPolicyTextBlock_zZ92EMvMjzpa" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Going Concern</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The accompanying financial statements have been prepared assuming the Company will continue as a going concern, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business for the twelve months following the date of these financial statements. As of December 31, 2021 the Company had an accumulated deficit of $<span id="xdx_904_eus-gaap--RetainedEarningsAccumulatedDeficit_iNI_pp0p0_di_c20211231_zaEOxeFs2Z7g" title="Accumulated deficit">3,378,176</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Because the Company does not expect that existing operational cash flow will be sufficient to fund presently anticipated operations, this raises substantial doubt about the Company’s ability to continue as a going concern. Therefore, the Company will need to raise additional funds and is currently exploring alternative sources of financing. Historically, the Company raised capital through private placements, to finance working capital needs and may attempt to raise capital through the sale of common stock or other securities and obtaining some short-term loans. The Company will be required to continue to so until its operations become profitable. Also, the Company has, in the past, paid for consulting services with its common stock to maximize working capital, and intends to continue this practice where feasible. </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84F_ecustom--ReverseStockSplitPolicyTextBlock_zgjWsftNksAc" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Reverse Stock Split</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On August 17, 2021, the Company initiated a <span id="xdx_906_eus-gaap--StockholdersEquityReverseStockSplit_c20210801__20210817_zjGBcIbPHDSc" title="Reverse stock split">1 for 1,000</span> reverse split. Prior to the split, there were <span id="xdx_903_ecustom--CommonStockSharesOutstandingPriorToSplit_c20210817_pdd" title="Shares outstanding prior to split">130,200,000</span> shares outstanding. After the split, there were <span id="xdx_900_ecustom--CommonStockSharesOutstandingAfterSplit_c20210817_pdd" title="Shares outstanding after split">130,212</span> shares outstanding. The reverse split has been applied retroactively for all financial statements presented unless specifically stated otherwise.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84C_eus-gaap--UseOfEstimates_zWsq7nLYzKe4" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Use of Estimates</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The most significant estimates relate to income taxes and contingencies. The Company bases its estimates on historical experience, known or expected trends, and various other assumptions that are believed to be reasonable given the quality of information available as of the date of these financial statements. The results of these assumptions provide the basis for making estimates about the carrying amounts of assets and liabilities that are not readily apparent from other sources. Actual results could differ from these estimates.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_840_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zIAcEpHtRpfk" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Cash and cash equivalents</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company considers all highly liquid temporary cash investments with an original maturity of three months or less to be cash equivalents. On December 31, 2021 and December 31, 2020, the Company’s cash equivalents totaled $-<span id="xdx_90D_eus-gaap--CashEquivalentsAtCarryingValue_iI_pp0p0_c20211231_z0IFp1I1nuPg" title="Cash equivalents">0</span>- and $-<span id="xdx_903_eus-gaap--CashEquivalentsAtCarryingValue_iI_pp0p0_c20201231_zfjsYnP19h04" title="Cash equivalents">0</span>- respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_840_eus-gaap--IncomeTaxPolicyTextBlock_zaARRGpSr1jf" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Income taxes</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company accounts for income taxes under FASB ASC 740, <i>“Accounting for Income Taxes”</i>. Under FASB ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. 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. Under FASB ASC 740, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. FASB ASC 740-10-05, <i>“Accounting for Uncertainty in Income Taxes”</i> prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90A_eus-gaap--OtherInformationPertainingToIncomeTaxes_c20210101__20211231_z5xwaHQC8EHa" title="Settlement percentage, description">The amount recognized is measured as the largest amount of benefit that is greater than 50 percent likely of being realized upon ultimate settlement.</span> The Company assesses the validity of its conclusions regarding uncertain tax positions quarterly to determine if facts or circumstances have arisen that might cause it to change its judgment regarding the likelihood of a tax position’s sustainability under audit.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_840_eus-gaap--EarningsPerSharePolicyTextBlock_zve8QoCzKtW8" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Net Loss per Share</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net loss per common share is computed by dividing net loss by the weighted average common shares outstanding during the period as defined by Financial Accounting Standards, ASC Topic 260, “Earnings per Share.” Basic earnings per common share (“EPS”) calculations are determined by dividing net income by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per common share calculations are determined by dividing net income by the weighted average number of common shares and dilutive common share equivalents outstanding.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_846_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zM0JxnVNLwc1" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Recent Accounting Pronouncements</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There are no recent accounting pronouncements that impact the Company’s operations.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:SignificantAccountingPoliciesTextBlock>
<us-gaap:BasisOfAccountingPolicyPolicyTextBlock contextRef="From2021-01-01to2021-12-31">
<p id="xdx_84D_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zVVamf8WUvb5" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Basis of Presentation</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The accompanying financial statements have been prepared in accordance with the Financial Accounting Standards Board (“<span style="text-decoration: underline">FASB</span>”) “FASB Accounting Standard Codification™” (the “<span style="text-decoration: underline">Codification</span>”) which is the source of authoritative accounting principles recognized by the FASB to be applied by nongovernmental entities in the preparation of financial statements in conformity with generally accepted accounting principles (“<span style="text-decoration: underline">GAAP</span>”) in the United States. </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:BasisOfAccountingPolicyPolicyTextBlock>
<FKST:GoingConcernPolicyTextBlock contextRef="From2021-01-01to2021-12-31">
<p id="xdx_845_ecustom--GoingConcernPolicyTextBlock_zZ92EMvMjzpa" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Going Concern</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The accompanying financial statements have been prepared assuming the Company will continue as a going concern, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business for the twelve months following the date of these financial statements. As of December 31, 2021 the Company had an accumulated deficit of $<span id="xdx_904_eus-gaap--RetainedEarningsAccumulatedDeficit_iNI_pp0p0_di_c20211231_zaEOxeFs2Z7g" title="Accumulated deficit">3,378,176</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Because the Company does not expect that existing operational cash flow will be sufficient to fund presently anticipated operations, this raises substantial doubt about the Company’s ability to continue as a going concern. Therefore, the Company will need to raise additional funds and is currently exploring alternative sources of financing. Historically, the Company raised capital through private placements, to finance working capital needs and may attempt to raise capital through the sale of common stock or other securities and obtaining some short-term loans. The Company will be required to continue to so until its operations become profitable. Also, the Company has, in the past, paid for consulting services with its common stock to maximize working capital, and intends to continue this practice where feasible. </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</FKST:GoingConcernPolicyTextBlock>
<us-gaap:RetainedEarningsAccumulatedDeficit contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> -3378176 </us-gaap:RetainedEarningsAccumulatedDeficit>
<FKST:ReverseStockSplitPolicyTextBlock contextRef="From2021-01-01to2021-12-31">
<p id="xdx_84F_ecustom--ReverseStockSplitPolicyTextBlock_zgjWsftNksAc" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Reverse Stock Split</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On August 17, 2021, the Company initiated a <span id="xdx_906_eus-gaap--StockholdersEquityReverseStockSplit_c20210801__20210817_zjGBcIbPHDSc" title="Reverse stock split">1 for 1,000</span> reverse split. Prior to the split, there were <span id="xdx_903_ecustom--CommonStockSharesOutstandingPriorToSplit_c20210817_pdd" title="Shares outstanding prior to split">130,200,000</span> shares outstanding. After the split, there were <span id="xdx_900_ecustom--CommonStockSharesOutstandingAfterSplit_c20210817_pdd" title="Shares outstanding after split">130,212</span> shares outstanding. The reverse split has been applied retroactively for all financial statements presented unless specifically stated otherwise.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</FKST:ReverseStockSplitPolicyTextBlock>
<us-gaap:StockholdersEquityReverseStockSplit contextRef="From2021-08-012021-08-17"> 1 for 1,000 </us-gaap:StockholdersEquityReverseStockSplit>
<FKST:CommonStockSharesOutstandingPriorToSplit contextRef="AsOf2021-08-17" decimals="INF" unitRef="Shares"> 130200000 </FKST:CommonStockSharesOutstandingPriorToSplit>
<FKST:CommonStockSharesOutstandingAfterSplit contextRef="AsOf2021-08-17" decimals="INF" unitRef="Shares"> 130212 </FKST:CommonStockSharesOutstandingAfterSplit>
<us-gaap:UseOfEstimates contextRef="From2021-01-01to2021-12-31">
<p id="xdx_84C_eus-gaap--UseOfEstimates_zWsq7nLYzKe4" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Use of Estimates</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The most significant estimates relate to income taxes and contingencies. The Company bases its estimates on historical experience, known or expected trends, and various other assumptions that are believed to be reasonable given the quality of information available as of the date of these financial statements. The results of these assumptions provide the basis for making estimates about the carrying amounts of assets and liabilities that are not readily apparent from other sources. Actual results could differ from these estimates.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:UseOfEstimates>
<us-gaap:CashAndCashEquivalentsPolicyTextBlock contextRef="From2021-01-01to2021-12-31">
<p id="xdx_840_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zIAcEpHtRpfk" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Cash and cash equivalents</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company considers all highly liquid temporary cash investments with an original maturity of three months or less to be cash equivalents. On December 31, 2021 and December 31, 2020, the Company’s cash equivalents totaled $-<span id="xdx_90D_eus-gaap--CashEquivalentsAtCarryingValue_iI_pp0p0_c20211231_z0IFp1I1nuPg" title="Cash equivalents">0</span>- and $-<span id="xdx_903_eus-gaap--CashEquivalentsAtCarryingValue_iI_pp0p0_c20201231_zfjsYnP19h04" title="Cash equivalents">0</span>- respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:CashAndCashEquivalentsPolicyTextBlock>
<us-gaap:CashEquivalentsAtCarryingValue contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 0 </us-gaap:CashEquivalentsAtCarryingValue>
<us-gaap:CashEquivalentsAtCarryingValue contextRef="AsOf2020-12-31" decimals="0" unitRef="USD"> 0 </us-gaap:CashEquivalentsAtCarryingValue>
<us-gaap:IncomeTaxPolicyTextBlock contextRef="From2021-01-01to2021-12-31">
<p id="xdx_840_eus-gaap--IncomeTaxPolicyTextBlock_zaARRGpSr1jf" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Income taxes</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company accounts for income taxes under FASB ASC 740, <i>“Accounting for Income Taxes”</i>. Under FASB ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. 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. Under FASB ASC 740, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. FASB ASC 740-10-05, <i>“Accounting for Uncertainty in Income Taxes”</i> prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90A_eus-gaap--OtherInformationPertainingToIncomeTaxes_c20210101__20211231_z5xwaHQC8EHa" title="Settlement percentage, description">The amount recognized is measured as the largest amount of benefit that is greater than 50 percent likely of being realized upon ultimate settlement.</span> The Company assesses the validity of its conclusions regarding uncertain tax positions quarterly to determine if facts or circumstances have arisen that might cause it to change its judgment regarding the likelihood of a tax position’s sustainability under audit.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:IncomeTaxPolicyTextBlock>
<us-gaap:OtherInformationPertainingToIncomeTaxes contextRef="From2021-01-01to2021-12-31"> The amount recognized is measured as the largest amount of benefit that is greater than 50 percent likely of being realized upon ultimate settlement. </us-gaap:OtherInformationPertainingToIncomeTaxes>
<us-gaap:EarningsPerSharePolicyTextBlock contextRef="From2021-01-01to2021-12-31">
<p id="xdx_840_eus-gaap--EarningsPerSharePolicyTextBlock_zve8QoCzKtW8" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Net Loss per Share</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net loss per common share is computed by dividing net loss by the weighted average common shares outstanding during the period as defined by Financial Accounting Standards, ASC Topic 260, “Earnings per Share.” Basic earnings per common share (“EPS”) calculations are determined by dividing net income by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per common share calculations are determined by dividing net income by the weighted average number of common shares and dilutive common share equivalents outstanding.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:EarningsPerSharePolicyTextBlock>
<us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock contextRef="From2021-01-01to2021-12-31">
<p id="xdx_846_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zM0JxnVNLwc1" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Recent Accounting Pronouncements</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There are no recent accounting pronouncements that impact the Company’s operations.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock>
<us-gaap:DebtDisclosureTextBlock contextRef="From2021-01-01to2021-12-31">
<p id="xdx_800_eus-gaap--DebtDisclosureTextBlock_zQrNuJxaChHl" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 3 – <span id="xdx_827_ztfA7dduWfud">DEBT</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of December 31, 2021, and December 31, 2020, the Company had $-<span id="xdx_90A_eus-gaap--DebtCurrent_iI_c20211231_z4eJ7z2AfXBh" title="Debt outstanding">0</span>- and $-<span id="xdx_903_eus-gaap--DebtCurrent_iI_c20201231_z1ZruoDR1iXd">0</span>- in debt outstanding, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:DebtDisclosureTextBlock>
<us-gaap:DebtCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 0 </us-gaap:DebtCurrent>
<us-gaap:DebtCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD"> 0 </us-gaap:DebtCurrent>
<us-gaap:RelatedPartyTransactionsDisclosureTextBlock contextRef="From2021-01-01to2021-12-31">
<p id="xdx_804_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_z8dYGpqhahl4" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 4 – <span id="xdx_821_z6hLnomgvqJ1">RELATED PARTY DEBT</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"/></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of December 31, 2021 and December 31, 2020 the balance of notes payable due to related parties was $<span id="xdx_90F_eus-gaap--NotesPayableRelatedPartiesCurrentAndNoncurrent_c20211231_pp0p0" title="Related party loans">1,972</span> and $<span id="xdx_90E_eus-gaap--NotesPayableRelatedPartiesCurrentAndNoncurrent_c20201231_pp0p0" title="Related party loans">5,345</span>, respectively. These notes payable were comprised of interest-free demand loans.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:RelatedPartyTransactionsDisclosureTextBlock>
<us-gaap:NotesPayableRelatedPartiesCurrentAndNoncurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 1972 </us-gaap:NotesPayableRelatedPartiesCurrentAndNoncurrent>
<us-gaap:NotesPayableRelatedPartiesCurrentAndNoncurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD"> 5345 </us-gaap:NotesPayableRelatedPartiesCurrentAndNoncurrent>
<us-gaap:EquityMethodInvestmentsDisclosureTextBlock contextRef="From2021-01-01to2021-12-31">
<p id="xdx_80D_eus-gaap--EquityMethodInvestmentsDisclosureTextBlock_zRUX6drut33l" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 5 – <span id="xdx_82C_zDXjrpP2Fnq5">EQUITY</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span style="text-decoration: underline">Common Stock</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Reverse Stock Split</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On August 17, 2021, the Company initiated a <span id="xdx_904_eus-gaap--StockholdersEquityReverseStockSplit_c20210801__20210817_zZFlJ85UA7y2" title="Reverse stock split">1 for 1,000</span> reverse split. Prior to the split, there were <span id="xdx_901_ecustom--CommonStockSharesOutstandingPriorToSplit_iI_c20210817_zG0VzYeFZTw7" title="Shares outstanding prior to split">130,200,000</span> shares outstanding. After the split, there were <span id="xdx_90F_ecustom--CommonStockSharesOutstandingAfterSplit_iI_c20210817_z6HNqzBeMbgf" title="Shares outstanding after split">130,212</span> shares outstanding. The reverse split has been applied retroactively for all financial statements presented unless specifically stated otherwise.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company has authorized <span id="xdx_90B_eus-gaap--CommonStockSharesAuthorized_iI_c20211231_zJ6XSAHdcNGc" title="Common stock, shares authorized">300,000,000</span> shares of $<span id="xdx_901_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20211231_z47ZeTd7mnkd" title="Common stock, par value (in dollars per share)">0.001</span> par value, common stock. As of December 31, 2021 and December 31, 2020, there were <span id="xdx_90B_eus-gaap--CommonStockSharesIssued_iI_c20211231_zUJyNi0dILn6" title="Common stock, shares issued">130,212</span> and <span id="xdx_90D_eus-gaap--CommonStockSharesOutstanding_iI_c20211231_zrGHPu0DwUBf" title="Common stock, shares outstanding">130,212</span> shares of Common Stock issued and outstanding, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span style="text-decoration: underline">Preferred Stock</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On September 24, 2020, the Company designated <span id="xdx_900_eus-gaap--PreferredStockSharesAuthorized_iI_c20200924__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zHhmOuPir8K6" title="Preferred stock, shares authorized">10,000,000</span> shares of Preferred A stock, par value $<span id="xdx_900_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20200924__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z4GOPOAclTE5" title="Preferred stock, par value (in dollars per share)">0.0001</span>, and awarded <span id="xdx_901_eus-gaap--PreferredUnitsDescription_c20200901__20200924__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zOkRQxODvMxl" title="Preferred Stock, description">Custodian Ventures these shares that carry 30 to 1 conversion rights into common shares. These shares were awarded in return for a reduction of $10,000 of related party loans extended by Custodian Ventures to the Company.</span> As a result, the Company recorded stock-based compensation of $<span id="xdx_906_eus-gaap--ShareBasedCompensation_c20200801__20201231_zAtdmEZllnw9" title="Stock based compensation">2,450,000</span> related to these shares.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On March 22, 2021, as a result of a private transaction, these <span id="xdx_907_eus-gaap--BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued_c20210301__20210322__us-gaap--BusinessAcquisitionAxis__custom--CustodianVenturesLLCMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zCf7eKKZ6kMf" title="Shares issued">10,000,000</span> shares of Series A Preferred Stock, were transferred from Custodian Ventures, LLC to Flowerkist Inc. (the “Purchaser”). As a result, the Purchaser became an approximately <span id="xdx_90B_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_dp_c20210322__us-gaap--BusinessAcquisitionAxis__custom--CustodianVenturesLLCMember_zrqXlTqPmWC4" title="Voting rights, percentage">70</span>% holder of the voting rights of the issued and outstanding share capital of the Company on a fully-diluted basis of the Company and became the controlling shareholder.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of December 31, 2021, and December 31, 2020, there were <span id="xdx_90D_eus-gaap--PreferredStockSharesOutstanding_iI_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z6ZhaHi9xerg" title="Preferred stock, shares outstanding">10,000,000</span> and <span id="xdx_90D_eus-gaap--PreferredStockSharesOutstanding_iI_c20201231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z9OOOxXKocbc" title="Preferred stock, shares outstanding">10,000,000</span> shares of Series A outstanding, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:EquityMethodInvestmentsDisclosureTextBlock>
<us-gaap:StockholdersEquityReverseStockSplit contextRef="From2021-08-012021-08-17"> 1 for 1,000 </us-gaap:StockholdersEquityReverseStockSplit>
<FKST:CommonStockSharesOutstandingPriorToSplit contextRef="AsOf2021-08-17" decimals="INF" unitRef="Shares"> 130200000 </FKST:CommonStockSharesOutstandingPriorToSplit>
<FKST:CommonStockSharesOutstandingAfterSplit contextRef="AsOf2021-08-17" decimals="INF" unitRef="Shares"> 130212 </FKST:CommonStockSharesOutstandingAfterSplit>
<us-gaap:CommonStockSharesAuthorized contextRef="AsOf2021-12-31" decimals="INF" unitRef="Shares"> 300000000 </us-gaap:CommonStockSharesAuthorized>
<us-gaap:CommonStockParOrStatedValuePerShare contextRef="AsOf2021-12-31" decimals="INF" unitRef="USDPShares"> 0.001 </us-gaap:CommonStockParOrStatedValuePerShare>
<us-gaap:CommonStockSharesIssued contextRef="AsOf2021-12-31" decimals="INF" unitRef="Shares"> 130212 </us-gaap:CommonStockSharesIssued>
<us-gaap:CommonStockSharesOutstanding contextRef="AsOf2021-12-31" decimals="INF" unitRef="Shares"> 130212 </us-gaap:CommonStockSharesOutstanding>
<us-gaap:PreferredStockSharesAuthorized contextRef="AsOf2020-09-24_us-gaap_SeriesAPreferredStockMember" decimals="INF" unitRef="Shares"> 10000000 </us-gaap:PreferredStockSharesAuthorized>
<us-gaap:PreferredStockParOrStatedValuePerShare contextRef="AsOf2020-09-24_us-gaap_SeriesAPreferredStockMember" decimals="INF" unitRef="USDPShares"> 0.0001 </us-gaap:PreferredStockParOrStatedValuePerShare>
<us-gaap:PreferredUnitsDescription contextRef="From2020-09-012020-09-24_us-gaap_SeriesAPreferredStockMember"> Custodian Ventures these shares that carry 30 to 1 conversion rights into common shares. These shares were awarded in return for a reduction of $10,000 of related party loans extended by Custodian Ventures to the Company. </us-gaap:PreferredUnitsDescription>
<us-gaap:ShareBasedCompensation contextRef="From2020-08-012020-12-31" decimals="0" unitRef="USD"> 2450000 </us-gaap:ShareBasedCompensation>
<us-gaap:BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued contextRef="From2021-03-012021-03-22_custom_CustodianVenturesLLCMember_us-gaap_SeriesAPreferredStockMember" decimals="INF" unitRef="Shares"> 10000000 </us-gaap:BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued>
<us-gaap:BusinessAcquisitionPercentageOfVotingInterestsAcquired contextRef="AsOf2021-03-22_custom_CustodianVenturesLLCMember" decimals="INF" unitRef="Pure"> 0.70 </us-gaap:BusinessAcquisitionPercentageOfVotingInterestsAcquired>
<us-gaap:PreferredStockSharesOutstanding contextRef="AsOf2021-12-31_us-gaap_SeriesAPreferredStockMember" decimals="INF" unitRef="Shares"> 10000000 </us-gaap:PreferredStockSharesOutstanding>
<us-gaap:PreferredStockSharesOutstanding contextRef="AsOf2020-12-31_us-gaap_SeriesAPreferredStockMember" decimals="INF" unitRef="Shares"> 10000000 </us-gaap:PreferredStockSharesOutstanding>
<us-gaap:CommitmentsAndContingenciesDisclosureTextBlock contextRef="From2021-01-01to2021-12-31">
<p id="xdx_80B_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_ztrPAA5EF11e" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 6 – <span id="xdx_828_zzwFYOf3zo16">COMMITMENTS AND CONTINGENCIES</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company did <span id="xdx_907_eus-gaap--OtherCommitment_iI_do_c20211231_zZ8yZLyOkq0j" title="Contractual commitments"><span id="xdx_90D_eus-gaap--OtherCommitment_iI_do_c20201231_zi799xspzNy8" title="Contractual commitments">no</span></span>t have any contractual commitments as of December 31, 2021 and December 31, 2020.</span></p>
</us-gaap:CommitmentsAndContingenciesDisclosureTextBlock>
<us-gaap:OtherCommitment contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 0 </us-gaap:OtherCommitment>
<us-gaap:OtherCommitment contextRef="AsOf2020-12-31" decimals="0" unitRef="USD"> 0 </us-gaap:OtherCommitment>
</xbrl>

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