Form 10-Q - Quarterly report [Sections 13 or 15(d)]

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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 10-Q

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

	FOR THE QUARTERLY PERIOD ENDED SEPTEMBER 30, 2023

Commission file number 000-54868

Free Flow Inc.
(Exact name of registrant as specified in its charter)

Delaware		45-3838831
(State or other jurisdiction		(IRS Employer
of incorporation)		Identification No.)

6269 Caledon Road; King George, VA 22485

(Address of Principal Executive Offices)

(703) 789-3344

(Registrant’s Telephone Number)

----------------------------------------------------

Check whether the issuer (1) filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the past 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the last 90 days. Yes x NO ¨

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes x NO ¨

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

	Large accelerated filer ¨	Accelerated filer ¨
	Non-accelerated filer ¨	Smaller reporting company ☒

If an emerging growth company, indicate by check mark if the registrant has elected transaction period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). YES ☐ NO x

Applicable Only to Issuer Involved in Bankruptcy Proceeding During the receding Five Years.

N/A.

Applicable Only to Corporate Registrants

Securitas registered to Pursuant to Section 12(b) of the Act.

Title of each class	Trading Symbol(s)	Name of each exchange on which registered
N/A	FFLO

State the number of shares outstanding of each of the issuer's classes of common equity, as of the latest practicable date: 25,876,900 shares as of November 20, 2023

ITEM 1. FINANCIAL STATEMENTS	2
Notes to Condensed Consolidated Financial Statements	6
ITEM 2. MANAGEMENT’S DISCUSSION AND ANALYSIS OR PLAN OF OPERATION	10
ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISKS	11
ITEM 4. CONTROLS AND PROCEDURES	12
PART II – OTHER INFORMATION	12
ITEM 1. LEGAL PROCEEDINGS	12
ITEM 1A. RISK FACTOR	12
ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS	12
ITEM 3. DEFAULTS UPON SENIOR SECURITIES	13
ITEM 4. MINE SAFETY DISCLOSURE	13
ITEM 5. OTHER INFORMATION	13
PART II. OTHER INFORMATION	13
ITEM 6. EXHIBITS.	13
SIGNATURES	14

ITEM 1. FINANCIAL STATEMENTS

FREE FLOW, INC. & SUBSIDIARIES

Unaudited Condensed Consolidated Balance Sheets

	September 30, 2023	December 31, 2022
	(Unaudited)	(Audited)
ASSETS
Current Assets
Cash and cash equivalents	`$7,517`	`$17,274`
Trade Receivables - current	`94,591`	`94,641`
Refund due from IRS - ERTC	`66,461`	`77,643`
Rounding off the decimals - error	`(2)`	`(2)`
Inter-company	`-`	`-`
Inventories	`-`	`890`
TOTAL CURRENT ASSETS	`168,567`	`190,446`

Fixed Assets
Land and Building, without depreciation	`772,413`	`772,413`
Less: Allowance for Depreciation	`(241,228)`	`(241,228)`
TOTAL FIXED ASSETS	`531,185`	`531,185`

Other Assets
Delivery Trucks, before depreciation allowance	`2,500`	`2,500`
Allowance for Depreciation	`(2,500)`	`(2,500)`
Improvements in progress	`11,697`	`10,697`
Equipment and Delivery Trucks, before depreciation allowance	`31,712`	`31,712`
Allowance for Depreciation	`(31,712)`	`(31,712)`
TOTAL OTHER ASSETS	`11,697`	`10,697`
TOTAL ASSETS	`$711,448`	`$732,328`

LIABILITES & STOCKHOLDERS' EQUITY (DIFICIT)
Current Liabilities
Accounts Payable	`56,747`	`1,647`
Notes Payable	`2,500`	`10,402`
Notes Payable - Related Parties	`9,634`	`9,634`
TOTAL CURRENT LIABILLITIES	`68,881`	`21,683`

Long Term Liabilities
Incredible Bank - Revolving Line of Credit - $350,000	`319,319`	`319,319`
PPP1	`-`	`-`
EIDL	`499,900`	`499,900`
PayPal Advance	`29,517`	`33,528`
Incredible Bank	`847,817`	`851,817`
TOTAL LONG TERM LIABILLITIES	`1,696,554`	`1,704,564`
Total Liabilities	`1,765,435`	`1,726,247`

Redeemable Preferred Stock
Series B; 500,000 shares authorized; 330,000 and 0 issued and outstanding as of December 31, 2018 and 2017 respectively (Classified as Mezzanine Equity)	`330,000`	`330,000`
Series C; 500,000 shares authorized; 470,935 and 0 issued and outstanding as of December 31, 2018 and 2017 respectively (Classified as Mezzanine Equity) - As equity in Accurate Auto Parts, Inc.	`470,935`	`470,935`
Stockholders' Equity (Deficit)
Preferred Stock ($0.0001) par value, 20,000,000 shares authorized 10,000 shares par value $0.0001 Class A issued on December 31, 2015	`1`	`1`
Additional Paid in capital
Common stock, ($0.0001) par value, 100,000,000 shares authorized and 26,200,000 shares issued and outstanding as of December 31, 2018 26,221,000 and 26,200,000 issued as on Dec. 31, 2019 and 2018 respectively	`2,620`	`2,620`
Additional Paid in capital	`140,033`	`129,033`
Subscription received - pending acceptance	`-`	`-`
Current year Profit (Loss)	`(71,066)`	`(2,761,312)`
(Accumulated Deficit) / Net worth, brought forward	`(1,926,509)`	`834,803`
(Accumulated Deficit) / Net worth
TOTAL STOCKHOLDERS' EQUITY / (DEFICIT)	`(1,854,922)`	`(1,794,855)`

TOTAL LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT)	`$711,448`	`$732,327`

The accompanying notes are an integral part of the Unaudited Condensed Consolidated Financial Statements

FREE FLOW, INC. & SUBSIDIARIES

Unaudited Condensed Consolidated Statements of Operations

	Nine Months Ended September 30,		Three Months Ended September 30,
	2023	2022	2023	2022

REVENUES
REVENUES	$4,032	$185,650	$0	$56,929
TOTAL REVENUES	4,032	185,650	-	$56,929
COST OF GOODS SOLD	15,571	170,675	1,868	49,645
GROSS PROFIT	(11,539)	14,975	(1,868)	7,284

GENERAL AND ADMINISTRATIVE EXPENSES
Administrative expenses	37,449	109,426	11,372	31,724
Professional fees	20,179	56,280	5,467	9,076
Selling expenses	5,879	21,952	5,556	530
Financial expenses	30,314	49,951	29,611	1,369
TOTAL GENERAL & ADMINISTRATIVE EXPENSES	93,822	237,609	52,006	42,699
PROFIT (LOSS) FROM OPERATIONS	(105,361)	(222,634)	(53,874)	(35,415)

OTHER (EXPENSE) INCOME	34,295	(2,418,986)	248	74,562
Other Income - Additional Inventory Recovered	-	-	-	-
NET INCOME (LOSS)	(71,066)	(2,641,620)	(53,626)	39,147
BASIC EARNING PER SHARE	(0.003)	(0.101)	(0.002)	0.001
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING	25,876,900	26,221,000	25,876,900	26,221,000

The accompanying notes are an integral part of the Unaudited Condensed Consolidated Financial Statements

FREE FLOW, INC. & SUBSIDIARIES

Unaudited Condensed Consolidated Statements of Cash Flows

	Nine Months Ended September 30,
	2023	2022
CASH FLOW FROM OPERATING ACTIVITIES
Net (Loss)	`$(71,066)`	`$(2,641,620)`
Adjustments to reconcile net income to net cash provided by operating activities:
Loss on disposal of fixed assets	`-`	`339`
Loan written off PPP 1	`-`	`(41,675)`
PNC Clover Note written off	`(10,402)`	`-`
Inventory written off	`890`	`-`
Adjustment of additional paid in capital	`-`	`(2,000)`
Assets of IAP	`-`	`940,000`
Inventory	`-`	`2,525,484`
Notes payable IAP	`-`	`(937,666)`
Changes in operating assets and liabilities:
Increase /(Decrease) in Trades Payable	`55,100`	`(14,365)`
Refund Income Tax	`11,182`	`-`
(Increase) Decrease in Inventory	`-`	`(6,568)`
(Increase) / Decrease in Trade Receivables	`50`	`(110,763)`
NET CASH (USED IN) BY OPERATING ACTIVITIES	`(14,246)`	`(288,834)`

CASH FLOW FROM INVESTING ACTIVITIES
Payment for improvement in progress	`(1,000)`	`-`
Proceeds from disposal of fixed assets	`-`	`1,344`

NET CASH (USED IN) PROVIDED BY INVESTING ACTIVITIES	`(1,000)`	`1,344`

CASH FLOW FROM FINANCING ACTIVITIES
Proceeds from notes payable - related parties	`-`	`8,153`
Proceeds from Notes Payable	`2,500`	`5,000`
Repayment of Notes Payable	`-`	`(15,687)`
Repayment to Pay Pal Advance	`(4,011)`	`(10,697)`
Repayment of loan Incredible Bank	`(4,000)`	`(21,223)`
Proceeds from Subscription Money	`11,000`	`-`
Proceeds / (Repayment) from EIDL Loan	`-`	`353,600`

NET CASH PROVIDED BY FINANCING ACTIVITIES	`$5,489`	`$319,146`

NET (DECREASE) / INCREASE IN CASH AND CASH EQUIVALENTS	`(9,757)`	`31,656`

CASH AND CASH EQUIVALENTS IN THE BEGINNING OF PERIOD	`17,274`	`10,212`

CASH AND CASH EQUIVALENTS AT THE END OF PERIOD	`$7,517`	`$41,868`

The accompanying notes are an integral part of the Unaudited Condensed Consolidated Financial Statements

FREE FLOW, INC. & SUBSIDIARIES

Unaudited Condensed Consolidated Statements of Stockholders' Equity

ADDITIONAL

TOTAL

COMMON STOCK

PREFERRED STOCK

PAID-IN

SUBSCRIPTION

RETAINED

STOCKHOLDERS'

SHARES

AMOUNT

SHARES

AMOUNT

CAPITAL

RECEIVED

EARNINGS

EQUITY

Series -A

Balance as of January 1, 2023

26,221,000

$2,620

10,000

$1

$129,033

$-

$(1,926,509)

$(1,794,855)

Shares Cancelled

(1,379,100)

-

$-

Net loss for the period

-

(19,429)

$(19,429)

Balance as of March 31, 2023

24,841,900

$2,620

10,000

$1

$129,033

$-

$(1,767,486)

$(1,814,284)

Shares Issued

1,035,000

$-

-

$-

$11,000

$-

-

$11,000

Net loss for the period

-

$1,989

Balance as of June 30, 2023

25,876,900

$2,620

10,000

$1

$140,033

$-

$(1,765,497)

$(1,801,295)

Net loss for the period

-

$-

-

$-

$(53,626)

Balance as of September 30, 2023

25,876,900

$2,620

10,000

1

$140,033

$-

$(1,819,123)

$(1,854,921)

Balance as of January 1, 2022

26,221,000

$2,620

10,000

$1

$131,033

$-

$834,803

$968,457

Shares Cancelled

(1,379,100)

-

$-

Net loss for the period

-

(2,602,289)

$(2,602,289)

Balance as of March 31, 2022

24,841,900

$2,620

10,000

$1

$131,033

$-

$(1,767,486)

$(1,633,832)

Net loss for the period

-

$-

$(78,478)

Balance as of June 30, 2022

24,841,900

$2,620

10,000

$1

$131,033

$-

$(1,845,964)

$(1,712,310)

Additional paid in capital

-

$-

-

$-

$(2,000)

$-

$(2,000)

Net profit for the period

-

$-

-

$-

$39,147

Balance as of September 30, 2022

24,841,900

$2,620

10,000

$1

$129,033

$-

$(1,806,817)

$(1,675,163)

The accompanying notes are an integral part of the Unaudited Condensed Consolidated Financial Statements

Free Flow, Inc. and Subsidiaries

Notes to Unaudited Condensed Consolidated Financial Statements

September 30, 2023

NOTE 1 – ORGANIZATION AND DESCRIPTION OF BUSINESS

Free Flow, Inc. (the "Company") was incorporated on October 28, 2011 under the laws of State of Delaware to enter the green energy industry. It began with the idea of developing swimming pool solar pump system. The solar energy business became very volatile due to constant decline in prices of solar panels. The Company could not conclude any business in the solar energy sector. In February 2016 the Company formed a subsidiary namely JK Sales, Corp. (name changed to “Accurate Auto Sales, Inc.”) and began the business of selling used auto parts.

Accurate Auto Sales, Inc., at a 19+ acre facility that it now owns, in King George, VA, buys end of life and wrecked automobiles from Insurance Auctions and disassembles the same to parts. After the dis-assembly these parts are labelled and stored at its warehouse, the inventory is uploaded and sold through a very sophisticated internet network. The primary customers are auto body and mechanic shops. Accurate Auto Parts, Inc. is in pause mode until it formulates new business policy.

In December 2020 the Company acquired the Assets of Inside Auto Parts, Inc. incorporated in 1993, which is centrally located between Richmond, Charlottesville, and Fredericksburg, Virginia with easy access to main transport routs. The salvage dealership, specializing in used foreign car and truck parts has been acquired by Free Flow, Inc. subsidiary named “FFLO - Inside Auto Parts, Inc.” and has 21,953.9 square feet fully enclosed and another 17,392.35 square feet under roof enclosed on 3 sides, all located on 16 acres of land in Mineral, Virginia then owned by FFLO. After over a year the assets were resold to the seller. The primary reason not to continue was the Company’s inability to get financing to pay off acquisition debt.

Subsequent to receipt, by another subsidiary of FFLO – namely Motors & Metals, Inc., of an LOI from an overseas buyer the Company planned to set up a “Scrap Metal Processing” plant and sought funding for equipment. A contract for purchase of equipment was intended to be executed with a Chinese equipment manufacturer, but due to Covid 19 pandemic the transaction came to a halt. Also, the Government of China put an embargo to finance US projects. However, Motors & Metals, Inc., diversified its efforts and began in physical trading of scrap metal and continues to do so.

On February 15, 2023, the Company signed a $2,100,000 contract to sell the 19+ acre facility along with licenses. The transaction was due for closing on July 10, 2023 but did not close due to failure of the prospective buyer to get financing approved. The company thus decided to restart its operation with a new business plan that is focused on connecting “the sellers with the buyers” of used, end of life and wrecked automobiles through ON-LINE auction. The company’s wholly owned subsidiary namely City Autos, Corp. (duly licensed as a Used Auto and Truck Dealership) is in the processing of setting up an on-line auto auction platform. Execution of a contract has been finalized with a provider of software as a service (SAAS) while the facility has been prepared to receive on consignment basis automobiles from Auto Dealers, Towing Companies and Charity Organizations for auction.

We have prepared the accompanying Unaudited Condensed Consolidated Financial Statements pursuant to the U.S Securities and Exchange Commission (“SEC”) applicable to interim financial statements. Accordingly, certain information related to our significant accounting policies and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) have been condensed or omitted. Theses Unaudited Condensed Consolidated Financial Statements reflect, in the opinion of the management, all material adjustments necessary to fairly state, in all material respects, our financial position, results of operations and cash flows for the periods presented.

Results for the interim periods are not necessarily indicative of the results that can be expected for any subsequent interim period or a full year. Theses interim financial statements should be read in conjunction with our audited consolidated financial statements and notes thereto included in our Annual Report on Form 10 – K for the year ended December 31,2022filed with SEC on April 17, 2023 (“2022 Form10-K”).

NOTE 2 GOING CONCERN

Future issuances of the Company's equity or debt securities will be required for the Company to continue to finance its operations and continue as a going concern. The Company's present revenues are marginally sufficient to meet operating expenses. The financial statement of the Company has been prepared assuming that the Company will continue as a going concern, which contemplates, among other things, the realization of assets and the satisfaction of liabilities in the normal course of business. The Company had incurred cumulative net losses of $1,854,922 since its inception thus requires greater sales for its contemplated operational and marketing activities to take place. The Company's ability to increase additional sales through the future is unknown. The obtainment of additional sales, the successful development of the Company's contemplated plan of operations, and its transition, ultimately, to the attainment of profitable operations are necessary for the Company to continue operations. The ability to successfully resolve these factors raise substantial doubt about the Company's ability to continue as a going concern. The financial statements of the Company do not include any adjustments that may result from the outcome of these uncertainties.

Based on the depreciated book value of the property amounting to $531,185, the management is of the opinion that the present value of the property is close to $2,900,000. Thus there is an asset value of an approximate amount of $2,000,000+ that is not reflected in the financials of the company.

NOTE 3 – INCORPORATION OF SUBSIDIARY

In February 2015, the company incorporated a subsidiary, Promedaff, Inc. and purchased a skin care product line and formulations for $2,000,000 against a promissory note. An e commerce platform was set up for sales and marketing. The efforts did not bear any success and the entire inventory was sold through the Seller and the Promissory Note was cancelled and marked “VOID”. The name of this entity has been changed to Motors & Metals, Inc. In August 2018 Motors & Metals, Inc. received firm expression of interest from an overseas buyer willing to place long term purchase orders to buy 3,000 to 5,000 MT of Processed Scrap Metal. For over eight (8) months, the management scouted around to find a seller but learnt that no scrap metal processor was willing to entertain the business due to their loyalty agreements they have with their Buyer(s). Ultimately, the management decided to set up its own Scrap Metal Processing facility at the company owned 20 acre facility in King George, Virginia

After getting the Zoning re-validated, the application was approved by the State of Virginia in early 2020. Thus Motors & Metals, Inc. has a valid license to operate as a Recycling Facility – Scrap Metal Processor. Concurrently, the management began preparation of feasibility study and conclude to purchase the machinery and equipment from the Chinese manufacturer who has a presence in the USA. A Sales Order/Proforma Invoice has been received but do to an embargo by the Chinese Government not to finance any such trade for USA, the proposal is moving slow which alternate financing arrangements are still being sought.

The Management is also in discussion with a USA manufacturer to facilitate financing even though the prices are higher than the Chinese.

The cost of the project is estimated at $7,000,000 with an EBITDA of 20% p.a.

As reported in 10Qs for the earlier quarters, as well as in 10-K for the Annual reports, on February 4, 2016 the company incorporated another subsidiary in the State of Virginia under the name of JK Sales, Corp. (on December 7, 2017 the name was changed to Accurate Auto Parts, Inc.,) and has since remained in the business of buying end of life and salvage vehicles and selling auto parts.

On April 17, 2018 the company incorporated in Virginia, another subsidiary named Accurate Investments, Inc. the objectives of acquiring real estate property, which plan did not materialize. However, Accurate Investments, Inc. continues to pursue other investment opportunities that could add revenues to the Company. Two names i.e., “Accurate Management and Accurate Healing” has been registered as d/b/a for Accurate Investments, Inc. as this subsidiary is making endeavors to act as Management Service Organization to healthcare providers. The CEO of the Company has extensive experience in the medical industry.

On January 4, 2017 the company incorporated in Virginia another subsidiary named City Autos, Corp. with the objectives of operating an auto dealership and has finally commenced operations. Free Flow Auto Auction, an on-line auto auction platform has been launched as www.FreeFlowAutoAuction.com

On December 22, 2020 the company through another subsidiary named FFLO – Inside Auto Parts, Inc. acquired the assets and business of an auto recycling entity located on a 16 acre facility in Mineral, Virginia. These assets through an amicable settlement, were resold to the seller in January 2022 due to reason that company failed to obtain to financing to redeem the promissory note given to the Seller. The name of this entity has been changed to Free Flow Auto Auction, Inc. and is capable to provide management services to City Autos, Corp. and Accurate Auto Parts, Inc.

NOTE 4 – RELATED PARTY

As of December 31, 2022, the Company had a note payable in the amount of $9,989 to Redfield Holdings, Ltd. a related party. During the nine months ended September 30, 2023 there was no change in the amount owed. The note is unsecured and does not bear any interest and has a maturity date of December 30, 2023.

Redfield Holdings Ltd. is 100% owned by the CEO.

NOTE 5 – CAPITAL STOCK

The Company has authorized 100,000,000 shares of common shares with a par value of $0.0001 per shares and 20,000,000 shares of preferred stock, with a par value of $0.0001 per shares.

On August 5, 2020 the company filed the following Amendment to the Capital Stock:

The amount of the total Common Stock of the corporation is Hundred Million (100,000,000) shares of Common Stock, par value ($.0001) per shares.

The total amount of Preferred Stock of the corporation is Twenty Million (20,000,000) shares, par value ($.0001) per share. The preferences being that there will be various series of Preferred Share, such preferences are more specifically defined as under along with the number of shares allocated to each series:

Series “A”: Number of shares allocated are Ten Thousand (10,000) – par value $.0001 per share; one share of this class of Preferred Stock Series “A” will carry voting rights equal to Ten Thousand (10,000) shares of Common Shares; thus the voting rights attributed to all of these 10,000 shares would be equal to One Hundred Million common shares.

Series “B”: Number of shares allocated are Five Hundred Thousand (500,000) – par value $.0001 per share; one share of this class of Preferred Stock Series “B” will carry voting rights equal to one share of Common Shares; and are redeemable with 365 days’ notice.

Series “C”: Number of shares allocated are Five Hundred Thousand (500,000) – par value $.0001 per share; one share of this class of Preferred Stock Series “C” will carry voting rights equal to one share of Common Shares and could be used to assign corresponding capital in to any subsidiary of Free Flow, Inc. with a view to extend comfort to any lender. Such shares are redeemable upon such lender authorizing the redemption of capital in the respective subsidiary company.

Series “D”: Number of shares allocated are Fifteen Million (15,000,000) – par value $.0001 per share; one share of this class of Preferred Stock Series “D” will carry voting rights equal to one share of Common Shares This series of shares could be issued against subscription in accordance to a Private Placement Memorandum which has already been launched year. The offering can be viewed at the company’s website under tab “Investors” > “investor’s deck”.

Series “E”: Number of shares allocated are Three Million Nine Hundred Ninety Thousand (3,990,000) – par value $.0001 per share; one share of this class of Preferred Stock Series “E” will carry voting rights equal to one share of Common Shares This series of shares could be issued against subscription in cash or kind including but not limited to subscription directly into capital account of any subsidiary for any amount as the board of directors and/or majority of the shareholders approve. Series “E” shareholders could be entitled to a specifically defined profit sharing in a specific project or transaction(s). Series E shares could be redeemable and/or converted in to common shares as agreed between the subscriber(s) and approved by the majority shareholders and/or by the Board of Directors of the Company.

The amendment effected herein was authorized by the affirmative vote of the holders of a majority of the outstanding shares entitled to vote thereon at a meeting of the shareholders pursuant to Section 242 of the General Corporation Law of the State of Delaware

Pursuant to the resolution of the shareholders meeting held on March 30, 2015 the Company designated 500,000 shares of the preferred authorized shares as preferred shares – Series “B” shares. The preferred shares – Series “B” were assigned the following preferences:

a)Each share to carry one vote.

b)Each share will be redeemable with a 365 days written notice to the company.

c)Each share will be junior to any debt incurred by the Company.

d)The redemption value will be the par value at which such “preferred shares – series B” are bought by the subscriber.

e)Each share will carry a dividend right at par with the common shares.

On December 31, 2014 the Company had a Note outstanding in the principal amount of $330,000 plus interest payable to GS Pharmaceuticals, Inc. By mutual consent this note and accrued interest was converted to 330,000 preferred shares – Series “B”.

On March 31, 2015 an amount of $58,000 was subscribed by Redfield Holdings, Ltd. by cancellation of a Note against the issuance of 9,700 shares of preferred shares – Series “A”. These shares were issued to Redfield Holding, Ltd. thus making a total of entire designated preferred shares – Series “A” shares to Redfield Holdings, Ltd. Each share of preferred shares – Series “A” carries voting right equal to 10,000 common shares.

On September 30, 2017 total preferred shares issued and outstanding are 10,000 Series “A” and 330,000 Series “B”.

On April 2, 2019, in a private transaction the Company accepted a sum of $14,490.00 against issuance of 21,000 restricted Common shares of the Company. Thus the total common shares issued and outstanding as on September 30, 2019 stood at 26,221,000.

On August 17, 2020 the Company completed its Private Placement Memorandum to raise $19.5 million with no minimum, against issuance of 15,000,000 Series “D” shares at a price of $1.30 per share. The memorandum can be accessed on Company’s website, i.e., www.FreeFlowPLC.com.

NOTE 6 – SUBSEQUENT EVENTS

Free Flow Auto Auction, Inc. has begun its operations. Chief Operating Officer to run the auction platform has not yet been appointed. A couple of prospects have been interviewed but the final selection is still awaited. As soon as the right candidate is on board, then several automobile dealerships have been lined up to get inventory to being the auction.

ITEM 2. MANAGEMENT’S DISCUSSION AND ALALYIS OR PLAN OF OPERATION

THE FOLLOWING DISCUSSION SHOULD BE READ IN CONJUNCTION WITH OUR UNAUDITED FINANCIAL STATEMENTS AND NOTES THERETO INCLUDED HEREIN. IN CONNECTION WITH, AND BECAUSE WE DESIRE TO TAKE ADVANTAGE OF, THE “SAFE HARBOR” PROVISIONS OF THE PRIVATE SECURITIES LITIGATION REFORM ACT OF 1995, WE CAUTION READERS REGARDING CERTAIN FORWARD LOOKING STATEMENTS IN THE FLOWING DISCUSSION AND ELSEWHERE IN THE THIS REPORT AND IN ANY OTHER STATEMENT MADE BY, OR AN BEHALF, WHETHER OR NOT IN FUTURE FILINGS WITH THE SECURITIES AND EXCHANGE COMMISSION, FORWARD-LOOKING STATEMENTS ARE STATEMENT NOT BASED ON HISTORICAL INFORMATION AND WHICH RELATE TO FUTURE OPERATIONS, STRATEGIES, FINANCIAL RESULTS OR OTHER DEVELOPMENTS. FORWARD-LOOKING STATEMENTS ARE NECESSARILY BASED UPON ESTIMATES AND ASSUMPTIONS THAT ARE INHERENTLY SUBJECT TO SIGNIFICANT BUSINESS, ECONOMIC AND COMPETITIVE UNCERTAINTIES, MANY OF WHICH ARE BEYOND OUR CONTROL AND MANY OF WHICH, WITH RESPECT TO FUTURE BUSINESS DECISIONS, ARE SUBJECT TO CHANGE, THESE UNCERTAINTIES AND CONTINGENCIES CAN AFFECT ACTUAL RESULTS AND COULD CAUSE ACTUAL RESULTS TO DIFFER MATERIALLY FORM THOSE EXPRESSED IN ANY FORWARD-LOOKING STATEMENTS AND COULD CAUSE ACTUAL RESULTS TO DIFFER MATERIALLY FROM THOSE EXPRESSED IN ANY FORWARD LOOKING STATEMENTS MADE BY, OR ON OUR BEHALF, WE DIS TO UPDATE FORWARD-LOOKING STATEMENTS.

PLAN OF OPERATION

Free Flow Auto Auction, Inc. The Free Flow Auto Auction will be the feeding station for the auto parts and salvage business. The company expects to commence its operations as soon as the chief operating officer is employed. Several auto dealers and towing companies have indicated their serious interest to consign their vehicles for sale. The company will collect fees from the sellers as well as from the buyers. Those end of life and wrecked vehicles would not sell on the auction platform could be directed to Accurate Auto Parts, for dismantling for parts and scrap metal.

Auto Parts Division:

The company has decided to restart is auto parts business and is preparing the facility and warehouses accordingly.

City Autos, Corp.

The operations have begun, it is likely to take a few months before any significant revenues are generated. The management team is well qualified and experienced to operate the business.

Motors & Metal, Inc.:

Having shelved the plan to set up a scrap metal processing plant at its facility in King George, as the purchase orders of customers from abroad are still active, the management in addition to trading in scrap metal may continue pursuing setting up its own facility.

RESULTS OF OPERATIONS

The Company did recognize revenue for a sum of $4,032 during the nine months ended September 30, 2023 and $185,650 of revenues during the nine months ended September 30, 2022. The net revenues for the period ended September 30, 2023were less by $181,618 than for the same period during 2022 and the Cost of Goods Sold was low by $155,104 during the period ended September 30, 2023, as compared to the same period during 2022. There is Gross Loss of $ 11,539 as on September 30,2023as compared to the Gross Profit of $ 14, 975 for the same period during 2022.

During the nine months ended September 30, 2023, the Company incurred operational expenses of $93,192. This compares to $237,609 for the nine months ended September 30, 2022. This decrease in operational expenses reflects the decrease in operation staff.

During the nine months ended September 30, 2023 the company recognized a net loss of $71,066 as compared to the net loss of $2,641,620for the corresponding period in the year 2022, thus recognizing a significant decrease as compared to the nine months ended September 30, 2022.

The tax returns for the previous year has been filed and due to loss there is no tax liability.

The Company’s office continues to be relocated at 6269 Caledon Road, King George, VA 22485

LIQUIDITY

THE INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM’S REPORT ON THE COMPANY’S FINANCIAL STATEMENTS AS OF DECEMBER 31, 2017, AND FOR EACH OF THE PRECEDING YEARS THEN ENDED, INCLUDES A “GOING CONCERN” EXPLANATORY PARAGRAPH, THAT DESCRIBES SUBSTANTIALLY DOUBT ABOUT THE COMPANY’S ABILITY TO CONTINUE AS A GOING CONCERN.

On September 30, 2023 the Company had total current assets of $168,567 consisting of $7,517 in cash and $94,591 in trade receivables, refund due from IRS $66,461and NIL value of Inventory.

NEED FOR ADDITONAL CAPITAL

The Company does not have capital sufficient to meet its expansion Capital needs. The Company will have to seek loans or Equity placements to cover such cash needs.

No commitments to provide additional funds have been made by the Company’s management or other stockholders. Accordingly, there can be no assurance that any additional funds will be available to the Company to allow it to cover the Company’s expansion budget.

The Company has completed of a Private Placement Memorandum (PPM) under rule 506 (c) of the SEC Act of 1933 for a sum of Nineteen Million Five Hundred Thousand Dollars $19,500,000 against issuance of convertible preferred shares to augment its needs for expansion and acquisitions of existing, profitable Auto Parts Companies in USA and Canada as well as to pay-off all interest bearing borrowings to become a “Sharia Compliant” entity. The management is in discussion with a few Investment Bankers, results are expected in due course of time. The Company or its Management does not guarantee of this PPM will be resulted in attracting subscriptions and that it will be successful.

REVENUE RECOGNITION

The Company recognizes revenues on arrangements in accordance with Securitas and Exchange Commission Staff Accounting Bulletin Topic 13, REVENUE RECOGNITION and FASB ASC 605-15-25, REVENUE RECONGNITION. In all cases, revenue is recognized only when the price is fixed or determinable, persuasive evidence of an arrangement exists, the service is performed and collectability is reasonable assured. The Company reported gross revenues of $2,920,149 for the year ending December 31, 2022.

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISKS

As a “Smaller Reporting Company” as defined by item 10 of Regulation S-K , we are not required to provide information required by this item.

ITEM 4. CONTROLS AND PROCEURES

Management's Report on Disclosure Controls and Procedures

Management is responsible for establishing and maintaining adequate internal control so as to

(1) maintain the records in reasonable detail, which will accurately and fairly reflect the transactions and dispositions of the Company's assets;

(2) to provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that the Company's receipts and expenditures are made within the delegated authority ; and

(3) to provide reasonable assurance for the prevention or timely detection of unauthorized acquisition, use or disposition of the Company's assets that could have a material effect on company’s financial statements.

However, the management asserts that the company does not have any accounting staff due to limited financial resources though has plans to recruit gradually. Also, this company does not have a well written document on accounting policies and procedures, though has plans to have them shortly. Consequently, this can result in possible errors in the presentation and disclosure of financial information in our annual, quarterly, and other filings.

The SIC Code of 1700 as showing in Edgar for this company is no longer valid, since this company is now dealing with the auto parts, as OEM Recycled Auto Parts. Segregation of duties is an important factor in Internal Control. Though it is achieved to a certain extent, the management is committed to strengthen the internal controls effectively in the coming months.

Changes in Internal Control over Financial Reporting

There have been no changes in our internal controls over financial reporting that occurred during the period ended June 30, 2023, that have materially or are reasonably likely to materially affect, our internal controls over financial reporting.

PART II – OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS

None.

ITEM 1A. RISK FACTOR

Not Applicable to Smaller Reporting Companies.

ITEM 2 UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

During the period of January 1, 2015 and March 31, 2015, the Company issued 9,700 shares of Preferred Shares – Series “A” for a sum of $58,000 and 330,000 shares of Preferred Shares – Series “B” for a sum of $330,000 which were the result of conversion of certain debts of the company.

During the current quarter the company issued 1,035,000 of common shares for a sum of $11,000.00. while 1,379,100 were cancelled. Thus, the total common shares outstanding as of June 30, 2023 are 25,876,900.

ITEM 3. DEFAULTS UPON SENIOR SECURITIES

None.

ITEM 4. MINE SAFETY DISCLOSURE

Not Applicable

ITEM 5. OTHER INFORMATION

PART II. OTHER INFORMATION

ITEM 6. EXHIBITS.

The following exhibits are included with this quarterly filing. Those marked with an asterisk and required to be filed hereunder, are incorporated by reference and can be found in their entirety in our original Registration Statement on Form S-1, filed under SEC File Number 000-54868, at the SEC website at www.sec.gov:

Exhibit No.		Description
3.1		Articles of Incorporation*
3.2		Bylaws*
31.1		Sec. 302 Certification of Principal Executive Officer
31.2		Sec. 302 Certification of Principal Financial Officer
32.1		Sec. 906 Certification of Principal Executive Officer
32.2		Sec. 906 Certification of Principal Financial Officer
101		Interactive data files pursuant to Rule 405 of Regulation S-T

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

	Free Flow Inc.
	Registrant


Dated: November 20, 2023	By:	/s/ Sabir Saleem

	Sabir Saleem, Chief Executive Officer,
	Chief Financial and Accounting Officer

Exhibit 31.1

CERTIFICATION

I, Sabir Saleem, certify that:

1.	I have reviewed this report on Form 10-Q of Free Flow, Inc.

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

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

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

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

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

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

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

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

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

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

Date: November 20, 2023

/s/ Sabir Saleem
Sabir Saleem
Chief Executive Officer

Exhibit 31.2

CERTIFICATION

I, Sabir Saleem, certify that:

1.	I have reviewed this report on Form 10-Q of Free Flow, Inc.

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

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

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

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

Date: November 20, 2023

/s/ Sabir Saleem
Sabir Saleem
Chief Financial Officer and Principal Accounting Officer

Exhibit 32.1

CERTIFICATION

Pursuant to 18 U.S.C. 1350

(Section 906 of the Sarbanes-Oxley Act of 2002)

In connection with the Quarterly Report on Form 10-Q of Free Flow, Inc. (the “Company”) for the period ended March 31, 2017, as filed with the Securities and Exchange Commission on the date hereof (the “Report”), Sabir Saleem, as Chief Executive Officer of the Company, hereby certifies, pursuant to 18 U.S.C. §1350, as adopted pursuant to §906 of the Sarbanes-Oxley Act of 2002, that:

(1)

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

(2)

The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Date: November 20, 2023	By: /s/Sabir Saleem
	Chief Executive Officer

This certification accompanies each Report pursuant to § 906 of the Sarbanes-Oxley Act of 2002 and shall not, except to the extent required by the Sarbanes-Oxley Act of 2002, be deemed filed by the Company for purposes of §18 of the Securities Exchange Act of 1934, as amended.

A signed original of this written statement required by Section 906 has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.

Exhibit 32.2

CERTIFICATION

Pursuant to 18 U.S.C. 1350

(Section 906 of the Sarbanes-Oxley Act of 2002)

In connection with the Quarterly Report on Form 10-Q of Free Flow, Inc. (the “Company”) for the period ended March 31, 2017, as filed with the Securities and Exchange Commission on the date hereof (the “Report”), Sabir Saleem, as Chief Financial Officer of the Company, hereby certifies, pursuant to 18 U.S.C. §1350, as adopted pursuant to §906 of the Sarbanes-Oxley Act of 2002, that:

(1)

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

(2)

The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Dated: November 20, 2023	By: /s/Sabir Saleem
	Sabir Saleem

Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2023	Nov. 20, 2023
Details
Registrant CIK	0001543652
Fiscal Year End	--12-31
Registrant Name	Free Flow Inc.
SEC Form	10-Q
Period End date	Sep. 30, 2023
Tax Identification Number (TIN)	45-3838831
Number of common stock shares outstanding		25,876,900
Filer Category	Non-accelerated Filer
Current with reporting	Yes
Interactive Data Current	Yes
Shell Company	false
Small Business	true
Emerging Growth Company	false
Document Quarterly Report	true
Entity File Number	000-54868
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	6269 Caledon Road
Entity Address, City or Town	King George
Entity Address, State or Province	VA
Entity Address, Postal Zip Code	22485
Entity Address, Address Description	Address of Principal Executive Offices
City Area Code	703
Local Phone Number	789-3344
Phone Fax Number Description	Registrant’s Telephone Number
Amendment Flag	false
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q3
Document Transition Report	false

Unaudited Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Current Assets
Cash and cash equivalents	$ 7,517	$ 17,274
Trade Receivables - current	94,591	94,641
Refund due from IRS - ERTC	66,461	77,643
Rounding off the decimals - error	(2)	(2)
Inter-company	0	0
Inventories	0	890
TOTAL CURRENT ASSETS	168,567	190,446
Fixed Assets
Land and Building, without depreciation	772,413	772,413
Less: Allowance for Depreciation	(241,228)	(241,228)
TOTAL FIXED ASSETS	531,185	531,185
Other Assets
Delivery Trucks, before depreciation allowance	2,500	2,500
Allowance for Depreciation	(2,500)	(2,500)
Improvements in progress	11,697	10,697
Equipment and Delivery Trucks, before depreciation allowance	31,712	31,712
Allowance for Depreciation	(31,712)	(31,712)
TOTAL OTHER ASSETS	11,697	10,697
TOTAL ASSETS	711,448	732,328
Current Liabilities
Accounts Payable	56,747	1,647
Notes Payable	2,500	10,402
Notes Payable - Related Parties	9,634	9,634
TOTAL CURRENT LIABILLITIES	68,881	21,683
Long Term Liabilities
Incredible Bank - Revolving Line of Credit - $350,000	319,319	319,319
PPP1	0	0
EIDL	499,900	499,900
PayPal Advance	29,517	33,528
Incredible Bank	847,817	851,817
TOTAL LONG TERM LIABILLITIES	1,696,554	1,704,564
Total Liabilities	1,765,435	1,726,247
Equity, Attributable to Parent
Common stock, ($0.0001) par value, 100,000,000 shares authorized and 26,200,000 shares issued and outstanding as of December 31, 2018 26,221,000 and 26,200,000 issued as on Dec. 31, 2019 and 2018 respectively	2,620	2,620
Additional Paid in capital	140,033	129,033
Subscription received - pending acceptance	0	0
Current year Profit (Loss)	(71,066)	(2,761,312)
(Accumulated Deficit) / Net worth, brought forward	(1,926,509)	834,803
TOTAL STOCKHOLDERS' EQUITY / (DEFICIT)	(1,854,922)	(1,794,855)
TOTAL LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT)	711,448	732,327
Series B Preferred Stock
Redeemable Preferred Stock
Redeemable Preferred Stock	330,000	330,000
Series C Preferred Stock
Redeemable Preferred Stock
Redeemable Preferred Stock	470,935	470,935
Preferred Class A
Equity, Attributable to Parent
Preferred Stock Value	$ 1	$ 1

Unaudited Condensed Consolidated Balance Sheets - Parenthetical - $ / shares	Sep. 30, 2023	Dec. 31, 2022
Common Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Common Stock, Shares Authorized	100,000,000	100,000,000
Common Stock, Shares, Issued	26,221,000	26,200,000
Common Stock, Shares, Outstanding	26,221,000	26,200,000
Series B Preferred Stock
Redeemable Preferred Stock, Shares Authorized	500,000	500,000
Redeemable Preferred Stock, Shares Issued	330,000	0
Redeemable Preferred Stock, Shares Outstanding	330,000	0
Series C Preferred Stock
Redeemable Preferred Stock, Shares Authorized	500,000	500,000
Redeemable Preferred Stock, Shares Issued	470,935	0
Redeemable Preferred Stock, Shares Outstanding	470,935	0
Preferred Class A
Preferred Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Preferred Stock, Shares Authorized	20,000,000	20,000,000
Preferred Stock, Shares Issued	10,000	10,000

Unaudited Condensed Consolidated Statements of Operations - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
REVENUES
REVENUES	$ 0	$ 56,929	$ 4,032	$ 185,650
TOTAL REVENUES	0	56,929	4,032	185,650
COST OF GOODS SOLD	1,868	49,645	15,571	170,675
GROSS PROFIT	(1,868)	7,284	(11,539)	14,975
GENERAL AND ADMINISTRATIVE EXPENSES
Administrative expenses	11,372	31,724	37,449	109,426
Professional fees	5,467	9,076	20,179	56,280
Selling expenses	5,556	530	5,879	21,952
Financial expenses	29,611	1,369	30,314	49,951
TOTAL GENERAL & ADMINISTRATIVE EXPENSES	52,006	42,699	93,822	237,609
OTHER (EXPENSE) INCOME	248	74,562	34,295	(2,418,986)
PROFIT (LOSS) FROM OPERATIONS	(53,874)	(35,415)	(105,361)	(222,634)
Other Income - Additional Inventory Recovered	0	0	0	0
Net Income (Loss)	$ (53,626)	$ 39,147	$ (71,066)	$ (2,641,620)
BASIC EARNING PER SHARE	$ (0.002)	$ 0.001	$ (0.003)	$ (0.101)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING	25,876,900	26,221,000	25,876,900	26,221,000

Unaudited Condensed Consolidated Statements of Stockholders' Equity - USD ($)	Common Stock	Preferred Stock	Additional Paid-in Capital	Subscription Received	Retained Earnings	Total
Equity, Attributable to Parent, Beginning Balance at Dec. 31, 2021	$ 2,620	$ 1	$ 131,033	$ 0	$ 834,803	$ 968,457
Shares, Outstanding, Beginning Balance at Dec. 31, 2021	26,221,000	10,000
NET PROFIT (LOSS)	$ 0	$ 0	0	0	(2,602,289)	(2,602,289)
Equity, Attributable to Parent, Ending Balance at Mar. 31, 2022	$ 2,620	$ 1	131,033	0	(1,767,486)	(1,633,832)
Shares, Outstanding, Ending Balance at Mar. 31, 2022	24,841,900	10,000
Equity, Attributable to Parent, Beginning Balance at Dec. 31, 2021	$ 2,620	$ 1	131,033	0	834,803	968,457
Shares, Outstanding, Beginning Balance at Dec. 31, 2021	26,221,000	10,000
NET PROFIT (LOSS)						(2,641,620)
Equity, Attributable to Parent, Ending Balance at Sep. 30, 2022	$ 2,620	$ 1	129,033	0	(1,806,817)	(1,675,163)
Shares, Outstanding, Ending Balance at Sep. 30, 2022	24,841,900	10,000
Adjustment of additional paid in capital						2,000
Equity, Attributable to Parent, Beginning Balance at Mar. 31, 2022	$ 2,620	$ 1	131,033	0	(1,767,486)	(1,633,832)
Shares, Outstanding, Beginning Balance at Mar. 31, 2022	24,841,900	10,000
NET PROFIT (LOSS)	$ 0	$ 0	0	0	(78,478)	(78,478)
Equity, Attributable to Parent, Ending Balance at Jun. 30, 2022	$ 2,620	$ 1	131,033	0	(1,845,964)	(1,712,310)
Shares, Outstanding, Ending Balance at Jun. 30, 2022	24,841,900	10,000
NET PROFIT (LOSS)	$ 0	$ 0	0	0	39,147	39,147
Equity, Attributable to Parent, Ending Balance at Sep. 30, 2022	$ 2,620	$ 1	129,033	0	(1,806,817)	(1,675,163)
Shares, Outstanding, Ending Balance at Sep. 30, 2022	24,841,900	10,000
Adjustment of additional paid in capital	$ 0	$ 0	(2,000)	0	0	(2,000)
Equity, Attributable to Parent, Beginning Balance at Dec. 31, 2022	$ 2,620	$ 1	129,033	0	(1,926,509)	(1,794,855)
Shares, Outstanding, Beginning Balance at Dec. 31, 2022	26,221,000	10,000
Shares Cancelled	$ 0	$ 0	0	0	0	0
Shares Cancelled	(1,379,100)
NET PROFIT (LOSS)	$ 0	0	0	0	(19,429)	(19,429)
Equity, Attributable to Parent, Ending Balance at Mar. 31, 2023	$ 2,620	$ 1	129,033	0	(1,767,486)	(1,814,284)
Shares, Outstanding, Ending Balance at Mar. 31, 2023	24,841,900	10,000
Equity, Attributable to Parent, Beginning Balance at Dec. 31, 2022	$ 2,620	$ 1	129,033	0	(1,926,509)	(1,794,855)
Shares, Outstanding, Beginning Balance at Dec. 31, 2022	26,221,000	10,000
NET PROFIT (LOSS)						(71,066)
Equity, Attributable to Parent, Ending Balance at Sep. 30, 2023	$ 2,620	$ 1	140,033	0	(1,819,123)	(1,854,921)
Shares, Outstanding, Ending Balance at Sep. 30, 2023	25,876,900	10,000
Adjustment of additional paid in capital						0
Equity, Attributable to Parent, Beginning Balance at Mar. 31, 2023	$ 2,620	$ 1	129,033	0	(1,767,486)	(1,814,284)
Shares, Outstanding, Beginning Balance at Mar. 31, 2023	24,841,900	10,000
NET PROFIT (LOSS)	$ 0	$ 0	0	0	1,989	1,989
Equity, Attributable to Parent, Ending Balance at Jun. 30, 2023	$ 2,620	$ 1	140,033	0	(1,765,497)	(1,801,295)
Shares, Outstanding, Ending Balance at Jun. 30, 2023	25,876,900	10,000
Shares Issued	$ 0	$ 0	11,000	0	0	11,000
Stock Issued During Period, Value, New Issues	1,035,000
NET PROFIT (LOSS)	0	0	0	0	(53,626)	(53,626)
Equity, Attributable to Parent, Ending Balance at Sep. 30, 2023	$ 2,620	$ 1	$ 140,033	$ 0	$ (1,819,123)	$ (1,854,921)
Shares, Outstanding, Ending Balance at Sep. 30, 2023	25,876,900	10,000

Unaudited Condensed Consolidated Statements of Cash Flows - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Net Cash Provided by (Used in) Operating Activities
Net Loss	$ (71,066)	$ (2,641,620)
Adjustments to reconcile net income to net cash provided by operating activities
Loss on disposal of fixed assets	0	339
Loan written off PPP 1	0	(41,675)
PNC Clover Note written off	(10,402)	0
Inventory written off	890	0
Adjustment of additional paid in capital	0	(2,000)
Assets of IAP	0	940,000
Inventory	0	2,525,484
Notes payable IAP	0	(937,666)
Changes in operating assets and liabilities
Increase /(Decrease) in Trades Payable	55,100	(14,365)
Refund Income Tax	11,182	0
(Increase) Decrease in Inventory	0	(6,568)
(Increase) / Decrease in Trade Receivables	50	(110,763)
Net Cash Provided by (Used in) Operating Activities	(14,246)	(288,834)
CASH FLOW FROM INVESTING ACTIVITIES
Payment for improvement in progress	(1,000)	0
Proceeds from disposal of fixed assets	0	1,344
NET CASH (USED IN) PROVIDED BY INVESTING ACTIVITIES	(1,000)	1,344
CASH FLOW FROM FINANCING ACTIVITIES
Proceeds from notes payable - related parties	0	8,153
Proceeds from Notes Payable	2,500	5,000
Repayment of Notes Payable	0	(15,687)
Repayment to Pay Pal Advance	(4,011)	(10,697)
Repayment of loan Incredible Bank	(4,000)	(21,223)
Proceeds from Subscription Money	11,000	0
Proceeds / (Repayment) from EIDL Loan	0	353,600
NET CASH PROVIDED BY FINANCING ACTIVITIES	5,489	319,146
NET (DECREASE) / INCREASE IN CASH AND CASH EQUIVALENTS	(9,757)	31,656
CASH AND CASH EQUIVALENTS IN THE BEGINNING OF PERIOD	17,274	10,212
CASH AND CASH EQUIVALENTS AT THE END OF PERIOD	$ 7,517	$ 41,868

NOTE 1 - BASIS OF PRESENTATION

9 Months Ended

Sep. 30, 2023

Notes

NOTE 1 - BASIS OF PRESENTATION

NOTE 1 – ORGANIZATION AND DESCRIPTION OF BUSINESS

NOTE 2 - GOING CONCERN

9 Months Ended

Sep. 30, 2023

Notes

NOTE 2 - GOING CONCERN

NOTE 2 GOING CONCERN

NOTE 3 - INCORPORATION OF SUBSIDIARY

9 Months Ended

Sep. 30, 2023

Notes

NOTE 3 - INCORPORATION OF SUBSIDIARY

NOTE 3 – INCORPORATION OF SUBSIDIARY

The Management is also in discussion with a USA manufacturer to facilitate financing even though the prices are higher than the Chinese.

The cost of the project is estimated at $7,000,000 with an EBITDA of 20% p.a.

NOTE 4 - RELATED PARTY

9 Months Ended

Sep. 30, 2023

Notes

NOTE 4 - RELATED PARTY

NOTE 4 – RELATED PARTY

Redfield Holdings Ltd. is 100% owned by the CEO.

NOTE 5 - CAPITAL STOCK

9 Months Ended

Sep. 30, 2023

Notes

NOTE 5 - CAPITAL STOCK

NOTE 5 – CAPITAL STOCK

The Company has authorized 100,000,000 shares of common shares with a par value of $0.0001 per shares and 20,000,000 shares of preferred stock, with a par value of $0.0001 per shares.

On August 5, 2020 the company filed the following Amendment to the Capital Stock:

The amount of the total Common Stock of the corporation is Hundred Million (100,000,000) shares of Common Stock, par value ($.0001) per shares.

a)Each share to carry one vote.

b)Each share will be redeemable with a 365 days written notice to the company.

c)Each share will be junior to any debt incurred by the Company.

d)The redemption value will be the par value at which such “preferred shares – series B” are bought by the subscriber.

e)Each share will carry a dividend right at par with the common shares.

On September 30, 2017 total preferred shares issued and outstanding are 10,000 Series “A” and 330,000 Series “B”.

NOTE 6 - SUBSEQUENT EVENTS

9 Months Ended

Sep. 30, 2023

Notes

NOTE 6 - SUBSEQUENT EVENTS

NOTE 6 – SUBSEQUENT EVENTS

NOTE 3 - INCORPORATION OF SUBSIDIARY (Details)	1 Months Ended
NOTE 3 - INCORPORATION OF SUBSIDIARY (Details)	Feb. 28, 2015 USD ($)
Promedaff, Inc.
Payments to Acquire Businesses, Gross	$ 2,000,000

NOTE 4 - RELATED PARTY (Details)	Dec. 31, 2022 USD ($)
Redfield Holdings Ltd
Notes Payable, Related Parties	$ 9,989

NOTE 5 - CAPITAL STOCK (Details) - USD ($)			1 Months Ended	9 Months Ended
NOTE 5 - CAPITAL STOCK (Details) - USD ($)	Apr. 02, 2019	Dec. 31, 2014	Mar. 31, 2015	Sep. 30, 2023	Dec. 31, 2022	Sep. 30, 2017
Common Stock, Shares Authorized				100,000,000	100,000,000
Common Stock, Par or Stated Value Per Share				$ 0.0001	$ 0.0001
Proceeds from issuance of restricted shares	$ 14,490
Restricted common stock issued	21,000
Common Stock, Shares, Issued				26,221,000	26,200,000
Description of Private Placement Memorandum				On August 17, 2020 the Company completed its Private Placement Memorandum to raise $19.5 million with no minimum, against issuance of 15,000,000 Series “D” shares at a price of $1.30 per share. The memorandum can be accessed on Company’s website, i.e., www.FreeFlowPLC.com
Redfield Holdings Ltd
Preferred Stock, Voting Rights			Each share of preferred shares – Series “A” carries voting right equal to 10,000 common shares
Convertible Notes Payable \| Redfield Holdings Ltd
Amount Subscribed By Related Party Against Cancellation Of Note			$ 58,000
GS Pharmaceuticals, Inc.
Principal amount of note outstanding		$ 330,000
Preferred Class A
Preferred Stock, Shares Authorized				20,000,000	20,000,000
Preferred Stock, Par or Stated Value Per Share				$ 0.0001	$ 0.0001
Series B Preferred Stock
Redeemable Preferred Stock, Shares Issued				330,000	0	330,000
Redeemable Preferred Stock, Shares Outstanding				330,000	0	330,000
Series B Preferred Stock \| GS Pharmaceuticals, Inc.
Preferred shares issued upon conversion of debt		330,000
Series A Preferred Stock
Redeemable Preferred Stock, Shares Issued						10,000
Redeemable Preferred Stock, Shares Outstanding						10,000