10-Q

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

(MARK ONE)

☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934

For the Quarterly Period Ending September 30, 2023

or

☐  TRANSITION REPORT UNDER SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from _________ to _________

Commission File Number:  000-52390

Advanced Voice Recognition Systems, Inc.

(Exact name of registrant as specified in its charter)  

Nevada	98-0511932
(State or other jurisdiction of incorporation or organization)	(I.R.S. Employer Identification No.)

7659 E. Wood Drive , Scottsdale, AZ 85260

(Address of principal executive offices)

(480) 704-4183

(Registrant's telephone number, including area code)

Title of each class	Trading Symbol(s)	Name of each exchange on which registered
Common Stock par value $0.001 per share	AVOI	NONE

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 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 past 90 days.

Yes [X] No [_]

Indicate by check mark whether the registrant has submitted electronically 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.

Yes [X] No [_]

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

Large accelerated filer	[_]	Accelerated filer	[_]
Non-accelerated filer	[X]	Smaller reporting company	☒
		Emerging growth company	☒

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition 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]

Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date.

As of  October 31, 2023, 5,476,685 shares of common stock are issued and outstanding.

1

Advanced Voice Recognition Systems, Inc.

Table of Contents

PART I - FINANCIAL INFORMATION
		Page
Item 1.	Financial Statements
	Unaudited Condensed Balance Sheets as of September 30, 2023 and December 31, 2022.	3
	Unaudited Condensed Statements of Operations for the three and nine months ended September 30, 2023 and 2022.	5
	Unaudited Condensed Statement of Stockholders’ Deficit for the three and nine months ended September 30, 2023 and 2022	6
	Unaudited Condensed Statements of Cash Flows for the nine months ended September 30, 2023 and 2022.	8
	Notes to Unaudited Financial Statements	9
Item 2.	Management's Discussion and Analysis of Financial Condition and Results of Operations	14
Item 3	Quantitative and Qualitative Disclosures About Market Risk	16
Item 4.	Controls and Procedures	16
PART II - OTHER INFORMATION
Item 5.	Legal Proceedings	17
Item 6.	Exhibits	17
SIGNATURES		18

2

Item 1. Financial Statements

Advanced Voice Recognition Systems, Inc.

Condensed Balance Sheets

(Unaudited)

	September 30, 2023	December 31, 2022
ASSETS
Current Assets
Cash and cash equivalents	$1,436	$138
Total Current Assets	1,436	138
Fixed Assets
Computer equipment, net	981	-
Total Fixed Assets	981	-
Total Assets	$2,417	$138
LIABILITIES AND STOCKHOLDERS' DEFICIT
Current Liabilities
Accounts payable	$1,246	$101,778
Payroll	107,181	162,380
Note payable AIP	-	19,935
Advance - related party	109,000	44,188
Accrued interest	4,389	15,450
Total Current Liabilities	221,816	343,731
Total Liabilities	$221,816	$343,731
Commitments and Contingencies
Stockholders’ Deficit
Common stock, $0.001 par value; 547,500,000 shares authorized 5,476,685 and (1) 284,920,269 issued and outstanding, respectively.	$5,477	$284,920
Preferred stock, $0.001 par value; 25,000,000 shares authorized; no shares issued and outstanding	-	-
Escrow Shares (1)	-	262,580
Additional paid-in capital	8,588,626	7,740,920
Accumulated Deficit	(8,813,502)	(8,632,013)
Total Stockholders' Deficit	(219,399)	(343,593)
Total Liabilities and Stockholders' Deficit	$2,417	$138

3

(1)547,500,000 shares of the Company’s Common stock are issued and outstanding in 2022.  It is comprised of 284,920,269 paid shares and 262,579,731 shares of the Company’s Common stock in Escrow.

The accompanying notes are an integral part of these financial statements.

4

Advanced Voice Recognition Systems, Inc.

Condensed Statements of Operations

(Unaudited)

	Three Months Ended	Three Months Ended	Nine Months Ended	Nine Months Ended
	September 30,	September 30,	September 30,	September 30,
	2023	2022	2023	2022
Sales	$-	$-	$-	$-
Cost of goods sold	-	-	-	-
Gross profit	-	-	-	-
Operating expenses:
General and administrative:
Compensation	107,047	25	156,280	4,071
Professional fees	17,078	6,726	59,768	26,397
Office	1,461	2,447	4,235	6,463
Depreciation	53	-	70	-
Other	6,087	357	7,192	1,346
Total operating expenses	131,726	9,555	227,545	38,277
Loss from operations	(131,726)	(9,555)	(227,545)	(38,277)
Other income and (expense):
Gain on early ext. of debt	-	-	50,445	-
Interest expense	(2,533)	(579)	(4,389)	(1,818)
Net other income (expense)	(2,533)	(579)	46,056	(1,818)
Gain (loss) before income taxes	(134,259)	(10,134)	(181,489)	(40,095)
Provision for income taxes	-	-	-	-
Net Income (Loss)	(134,259)	(10,134)	(181,489)	$(40,095)
Basic and diluted gain (loss) per common share*	$(0.02)	$(0.04)	$(0.03)	$(0.01)
Weighted average number of common shares	5,475,574	284,920,269	5,475,217	284,920,269

The accompanying notes are an integral part of these financial statements

5

Advanced Voice Recognition Systems, Inc.

Condensed Statement of Stockholders’ Deficit

(Unaudited)

For the period ending September 30, 2022

	Common Stock		Additional	Accumulated
	Shares	Par Value	Paid In Capital	Deficit	Total
Balance at December 31, 2021	284,586,935	284,587	7,998,833	(8,583,424)	(300,004)
Sales of Common Stock	333,334	333	4,667	-	5,000
Net Loss	-	-	-	(20,183)	(20,183)
Balance at March 31, 2022	284,920,269	284,920	8,003,500	(8,603,607)	(315,187)
Sales of Common Stock	-	-	-	-	-
Net Loss	-	-	-	(9,778)	(9,778)
Balance at June 30, 2022	284,920,269	284,920	8,003,500	(8,613,385)	(324,965)
Sales of Common Stock	-	-	-	-	-
Net Loss	-	-	-	(10,134)	(10,134)
Balance at September 30, 2022	284,920,269	284,920	8,003,500	(8,623,519)	(335,099)

The accompanying notes are an integral part of these financial statements.

6

For the period ending September 30, 2023

	Common Stock		Additional	Accumulated
	Shares	Par Value	Paid In Capital	Deficit	Total
Balance at December 31, 2022	5,475,036	5,475	8,282,945	(8,632,013)	(343,593)
Sales of Common Stock	-	-	-	-	-
Net Income	-	-	-	19,353	19,353
Balance at March 31, 2023	5,475,036	5,475	8,282,945	(8,612,660)	(324,240)
Sales of Common Stock	-	-	-	-	-
Release from Escrow	-	-	305,683	-	305,683
Net Loss	-	-	-	(66,583)	(66,583)
Balance at June 30, 2023	5,475,036	5,475	8,588,628	(8,679,243)	(85,140)
Sales of Common Stock	-	-	-	-	-
Shares issued for reverse stock split	1,649	2	(2)	-	-
Net Loss	-	-	-	(134,259)	(134,259)
Balance at September 30, 2023	5,476,685	5,477	8,588,626	(8,813,502)	(219,399)

The accompanying notes are an integral part of these financial statements.

7

Advanced Voice Recognition Systems, Inc.

Condensed Statements of Cash Flows

(Unaudited)

	Nine Months Ended September 30,
	2023	2022
Cash Flows from Operating Activities:
Net income (loss)	$(181,489)	$(40,095)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization and depreciation	70	-
Interest expense	4,389
Changes in operating assets:	-	-
Changes in operating liabilities:
Accounts payable and accrued liabilities	(155,731)	4,306
Net cash used in operating activities	(332,761)	(35,789)
Cash Flows from Investing Activities:
Purchase of computer equipment	(1,051)	-
Net cash used in investing activities	(1,051)	-
Cash Flows from Financing Activities:
Proceeds from sale of common stock	-	5,000
Release from escrow	305,683	-
Payment of advance from related party	(59,638)	-
Payment of note payable AIP	(19,935)	-
Advance from related party	109,000	18,793
Net cash provided by financing activities	335,110	23,793
Net change in cash	1,298	(11,996)
Cash at Beginning of Period	138	12,148
Cash at End of Period	$1,436	$152
Supplemental Disclosure of Cash Flow Information:
Cash paid during the period for:
Interest	$15,450	$1,495
Income taxes	$-	$-
Non-cash investing and financing activities:
Round up shares issued	$2	$-

The accompanying notes are an integral part of these financial statements.

8

Advanced Voice Recognition Systems, Inc.

Notes to Unaudited Condensed Financial Statements

Note 1.     Nature of Operations

Company Overview

The operations of Advanced Voice Recognition Systems, Inc. (“AVRS” or the “Company”) commenced in 1994 with a predecessor entity called NCC, Inc. NCC, Inc. was incorporated on March 15, 1994 in the State of Ohio. NCC, Inc. operated as a software and hardware development company that marketed voice recognition and transcription products for commercial applications.

In May 2000, WG Investments, LLC acquired the assets of NCC, Inc. and subsequently changed its name to NCC, LLC. NCC, LLC (also a predecessor to AVRS) continued the operations of NCC, Inc. until approximately December 31, 2001, when shifts in the industry’s markets caused NCC, LLC to suspend its operations.

AVRS was incorporated in the State of Colorado on July 7, 2005. In September 2005, the members of NCC, LLC transferred all of their membership interests in NCC, LLC to AVRS in exchange for 93,333,333 shares (post-recapitalization) of AVRS common stock. In December 2005, the Board of Directors approved a 1.5-to-1 stock split issuing 46,666,667 common shares (post-recapitalization), which increased the number of common shares outstanding to 140 million shares (post-capitalization). Following the incorporation of AVRS, the Company initiated a new business plan and intends to continue its operations in the voice recognition and transcription industry.

AVRS is a software development company specializing in speech recognition technologies. AVRS has successfully obtained patent protection of its proprietary technology (refer to Note 3, Intangible Assets).   The Company continues to explore all options to monetize and enforce our patent portfolio through patent enforcement and licensing of the six patents issued.

Amended and Restated Articles of Incorporation

On July 3, 2023, the Company filed Amended and Restated Articles of Incorporation for the State of Nevada where the authorized number of common shares were amended to five hundred seventy-two million five hundred thousand shares (572,500,000) consisting of five hundred forty-seven million five hundred thousand (547,500,000) common shares with par value of $0.001 per share and twenty- five million (25,000,000) preferred shares with par value of $0.001.

Stock Purchase Agreements

During year ended December 31, 2022, the Company entered into a Stock Purchase Agreements for the private sale to one person or entity of an aggregate of 3,334 shares of the common stock for aggregate proceeds of $5,000 which was paid in full in the period.  On December 29, 2022, the Company entered into an Escrow agreement for the purchase of 262,579,731 shares of the Company’s Common Stock.  The shares were in Escrow until full payment was received on April 19, 2023 and released to the purchaser (Note 7).

Commitments and Contingencies

On April 20, 2015 Advanced Voice Recognition Systems, Inc. (“AVRS”) entered into a Material Letter Agreement with an unrelated third party (“AIP”) in which they promise to pay to patent legal counsel funds to continue prosecuting Patents on behalf of AVRS.  AVRS promises to pay AIP, or to such other holder of this promissory note (Note) as designate, the principal, together with a premium of ten percent (10%) of Principle and two percent (2%) of proceeds received by Company from a Monetization Event initiated by AIP.

On September 21, 2018, Advanced Voice Recognition Systems, Inc. (“AVRS”) and Buether Joe & Carpenter, LLC (“BJC) entered into a Letter of Engagement for Legal Services Limited Scope Agreement (“Agreement”) with Schmeiser, Olsen & Watts LLP (“the Firm”) pursuant to which the Firm will serve as local counsel in the United States District Court, District of Arizona.  The Firm has been hired to represent AVRS as local counsel in connection with forthcoming litigation in the U.S. District Court, District of Arizona.    AVRS may terminate the Agreement at any time.

Litigation

From time to time, we may become involved in legal proceedings or other litigation that we consider to be a part of the ordinary course of our business. Presently, we are not involved in any litigation and to the best knowledge of management, there are no legal proceedings pending or threatened against the Company.

9

Reverse Split and Increase in Authorized Shares

On July 5, 2023, the Shareholders approved to authorize a reverse split of 1 new share for one hundred old shares basis as of September 30, 2023 where fractional shares will be rounded up to the next whole share.  In addition, the Shareholders approved to authorize twenty-five million (25,000,000) preferred shares for a total of 572,500,000 authorized shares of the company. The Articles of Information with the state of Nevada were amended to reflect the approved actions of the Shareholders.

Letter of Intent for Business Acquisition

On July 14, 2023, the Company issued a letter of intent to acquire 100% of issued and outstanding common and preferred shares of Rivulet Media, Inc, a Delaware corporation, with the ticker symbol (RIVU) in a stock for stock transaction subject to the completion of a reverse stock split of 100 to 1 of the Company’s issued and outstanding shares of common stock and an increase of authorized preferred shares by twenty-five million (25,000,000).

Reverse Stock Split

The Company effected a 1-for 100 reverse stock split of its outstanding shares of common stock on July 3, 2023.  The reverse stock split did not change the number of authorized shares of common stock or par value.  All references in these condensed financial statements to share, share prices, and other per share information in all periods for 2023 have been adjusted, on a retrospective basis, to reflect the reverse stock split.

Note 2.     Significant Accounting Policies

Unaudited Financial Information

The accompanying financial information at September 30, 2023 and for the nine months ended September 30, 2023 and 2022 is unaudited.  In the opinion of management, all normal and recurring adjustments which are necessary to provide a fair presentation of the Company’s financial position at September 30, 2023 and its operating results for the nine months ended September 30, 2023 and 2022 have been made.  Certain information and footnote data necessary for a fair presentation of financial position and results of operations in conformity with accounting principles generally accepted in the United States of America have been condensed or omitted.  It is therefore suggested that these financial statements be read in conjunction with the summary of significant accounting policies and notes to financial statements included in the Company’s Annual Report on Form 10-K filed with the Securities and Exchange Commission (the “SEC”) for the year ended December 31, 2022.  The results of operations for the nine months ended September 30, 2023 are not necessarily an indication of operating results to be expected for the year ending December 31, 2023.

Going Concern

The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. Liabilities exceed assets and there is a capital deficiency of $219,399 and no significant revenues.  The Company may be unable to continue as a going concern for a reasonable period of time.

The financial statements do not include any adjustments relating to the recoverability and classification of assets and liabilities that might be necessary should the Company be unable to continue as a going concern.  The Company’s continuation as a going concern is dependent upon its ability to generate sufficient cash flow to meet its obligations on a timely basis and ultimately to attain profitability.   During the twelve months ended December 31, 2022 the Company received an aggregate of $5,000 from the sale of shares in private offerings of its common stock.  During the nine months ended September 30, 2023, the Company received an aggregate of $109,000 from the issuance of related party advances.  There is no guarantee that AVRS will be able to provide the capital required for the Company to continue as a going concern.

Use of Estimates

The preparation of financial statements in accordance with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the 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. Actual results could differ from those estimates.

Cash and Cash Equivalents

The Company considers all highly liquid debt instruments with original maturities of three months or less when acquired to be cash equivalents. The Company had cash at September 30, 2023 of $1,436, and $138 at December 31, 2022.  No amounts resulted from cash equivalents.

10

Note 3.     Intangible and Fixed Assets

Intangible Assets

The Company monitors the anticipated outcome of legal actions, and if it determines that the success of the defense of a patent is probable, and so long as the Company believes that the future economic benefit of the patent will be increased, the Company capitalizes external legal costs incurred in the defense of the patent. Upon successful defense of litigation, the amounts previously capitalized are amortized over the remaining life of the patent.

On July 7, 2009, U.S. Patent # 7,558,730, entitled “Speech Recognition and Transcription Among Users Having Heterogeneous Protocols,” was issued by the U.S. Patent and Trademark Office.  In accordance with 35 U.S.C. 154, the patent shall be for a term beginning on July 7, 2009 and ending 20 years from the application date of November 27, 2001, or November 27, 2021.  The deferred fees were capitalized during the quarter ended September 30, 2009 and the Company began amortization.  AVRS filed a Complaint in the United States District Court Northern District for Arizona (Case No. 2-18-cv-2083) on July 3, 2018, and alleges that Apple products infringe U.S. Patent No. 7,558,730 entitled “Speech Recognition and Transcription Among Users Having Heterogeneous Protocols” (the “‘730 Patent”). The patent was fully amortized in the fourth quarter 2021.

On May 24, 2011, U.S. Patent #7,949,534, entitled “Speech Recognition and Transcription Among Users Having Heterogeneous Protocols,” was issued by the U.S. Patent and Trademark Office. In accordance with 35 U.S.C. 154, the patent shall be for a term beginning May 24, 2011 and ending 20 years from the application date of the parent application (U.S. Patent #7,558,730) of November 27, 2001, or November 27, 2021.  The deferred fees were capitalized during the quarter ended September 30, 2011 and the Company began amortization. The patent was fully amortized in the fourth quarter 2021.

On March 6, 2012, U.S. Patent #8,131,557, entitled “Speech Recognition and Transcription Among Users Having Heterogeneous Protocols,” was issued by the U.S. Patent and Trademark Office.  In accordance with 35 U.S.C. 154, the patent shall be for a term beginning March 6, 2012 and ending 20 years from the application date of the parent application (U.S. Patent #7,558,730) of November 27, 2001, or November 27, 2021.  The deferred fees were capitalized during the quarter ended March 31, 2012 and the Company began amortization. The patent was fully amortized in the fourth quarter 2021.

On July 30, 2013, U.S. Patent #8,498,871, entitled “Dynamic Speech Recognition and Transcription Among Users Having Heterogeneous Protocols,” was issued by the U.S. Patent and Trademark Office. In accordance with 35 U.S.C. 154, the patent shall be for a term beginning on July 30, 2013 and ending 20 years from the application date of November 27, 2001, or November 27, 2021.  The deferred fees were capitalized during the quarter ended September 30, 2013 and the Company began amortization. The patent was fully amortized in the fourth quarter 2021.

On September 22, 2015, U.S. Patent #9,142,217, entitled “Speech Recognition and Transcription Among Users Having Heterogeneous Protocols,” was issued by the U.S. Patent and Trademark Office. In accordance with 35 U.S.C. 154, the patent shall be for a term beginning September 22, 2015 and ending 20 years from the application date of the parent application (US Patent No. 7,558,730) of November 27, 2001, or November 27, 2021.  The deferred fees were capitalized during the quarter ended September 30, 2015 and the Company began amortization. The patent was fully amortized in the fourth quarter 2021.

On April 3, 2018, U.S. Patent #9,934,786, entitled “Speech Recognition and Transcription Among Users Having Heterogeneous Protocols,” was issued by the U.S. Patent and Trademark Office.  In accordance with 35 U.S.C. 154, the patent shall be for a term beginning April 3, 2018 and ending 20 years from the application date of the parent application (U.S. Patent #7,558,730) of November 27, 2001 or November 27, 2021.  The deferred costs were capitalized during the quarter ended September 30, 2018 and the Company began amortization. The patent was fully amortized in the fourth quarter 2021.

Amortization at December 31, 2022 is as follows:

SCHEDULE OF INTANGIBLE ASSETS

Ended December 31, 2022
U.S. Patent #	Carrying Value	Amortization	Balance
7,558,730	$ 58,277	58,277	-
7,949,534	3,365	3,365	-
8,131,557	5,092	5,092	-
8,498,871	21,114	21,114	-
9,142,217	35,068	35,068	-
9,934,786	4,575	4,575	-
	$ 127,491	$ 127,491	$ -

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Amortization at September 30, 2023 is as follows:

SCHEDULE OF INTANGIBLE ASSETS

Ended September 30, 2023
U.S. Patent #	Carrying Value	Amortization	Balance
7,558,730	$ 58,277	58,277	-
7,949,534	3,365	3,365	-
8,131,557	5,092	5,092	-
8,498,871	21,114	21,114	-
9,142,217	35,068	35,068	-
9,934,786	4,575	4,575	-
	$ 127,491	$ 127,491	$ -

The Patents were fully amortized in the fourth quarter 2021.

Fixed Assets

Computer equipment, net consisted of the following at September 30, 2023:

PLANT, PROPERTY, EQUIPMENT

Ended September 30, 2023
	Carrying Value	Depreciation	Balance
Computer	$ 1,051	$ 70	$ 981
	$ 1,051	$ 70	$ 981

As of September 30, 2023, depreciation expense totaled $70.

Note 4.     Related Party Transactions

Related Parties Transactions and Indebtedness

The Company owed the officers aggregate of $107,181 at September 30, 2023 and $162,380 December 31, 2022 for accrued payroll.  During the period of nine months ending September 30, 2023 and September 30, 2022 the Company paid payroll expenses of $156,280 and $4,071, respectively. During the period of nine months ending September 30, 2023 our CEO and related party advanced the Company a total of $109,000 for operating expenses comprised of $7,000 advance and $102,000 in promissory notes.

On February 2, 2023, the Company issued a promissory note to a related party for $10,000 with interest of 10% per annum with a scheduled maturity of February 1, 2024.

On February 28, 2023, the Company issued a promissory note to a related party for $15,000 with interest of 10% per annum with a scheduled maturity of February 27, 2024.

On March 31, 2023, the Company issued a promissory note to a related party for $15,000 with interest of 10% per annum with a scheduled maturity of March 30, 2024.

On May 12, 2023, the Company issued a promissory note to a related party for $12,000 with interest of 10% per annum with a scheduled maturity of May 11, 2024.

On September 1, 2023, the Company issued a promissory note to a related party for $50,000 with interest of 10% per annum with a scheduled maturity of May 31, 2024.

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Note 5.Note Payable & Accounts Payable 

On April 20, 2015, the Company entered into a Material Letter Agreement with an unrelated third-party AIP” in which they promise to pay to patent legal counsel funds to continue prosecuting Patents on behalf of AVRS.  AVRS promises to pay AIP, or to such other holder of this promissory note (Note) as designate, the principal, together with a premium of ten percent (10%) of Principle and two percent (2%) of proceeds received by Company from a Monetization Event initiated by AIP.  During the nine months ended September 30, 2023 the note payable for AIP had a balance of $19,935 which was paid off with the proceeds received from the change in control (Note 7).

Note 6.Stockholder Equity / (Deficit) 

The Company has issued shares of its common stock pursuant to certain agreements as described in Note 1.

Note 7.    Change in Control

On December 29, 2022, the Company entered into an Escrow agreement for the purchase of 262,579,731 shares of the Company’s Common Stock.  The shares remained in Escrow until full payment is made.  On April 19, 2023 payment of $305,682 was received from JJW Investments, LLC (“JJW”) for the 262,579,731 shares of the Company’s Common Stock at representing 48% of the Company’s issued and outstanding common stock.  JJW purchased an additional 17,000,000 shares representing 3% of the Company’s issued and outstanding common stock for a total 51% of the Company.

Note 8.    Appointment of CFO

Appointment of CFO

On May 8, 2023, Walter Geldenhuys resigned from his position of Chief Financial Officer of the Company and Chung Cam was appointed Chief Financial Officer of the Company.  Mr. Cam will devote his full time and attention to his duties and will receive a monthly salary of $15,000 for the first 3 months and $20,000 monthly thereafter, payable in accordance with the Company’s standard payroll practices, provided that such amount may be deferred as determined by Mr. Cam or the Board to cover other Company expenses.

Note 9. Subsequent Events

Certificate of Designation

On October 25, 2023 the Registrant filed a Certificate of Designation, with the State of Nevada, on ten million shares of its twenty-five million shares of Series A Preferred stock, par value $0.001. The designated shares have a face value of $1.00, voting rights on a one for one basis and has a dividend of 10% per annum and are not convertible.

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Item 2. Management's Discussion and Analysis of Financial Condition and Results of Operations

The statements contained in this Quarterly Report that are not historical are “forward-looking statements”, which can be identified by use of terms such as “may”, “could”, “should”, “expect”, “plan”, “project”, “intend”, “anticipate”, “believe”, “estimate”, “predict”, “potential”, “pursue”, “target” or “continue”, the negative of such terms or other comparable terminology, although some forward-looking statements may be expressed differently.

The forward-looking statements contained in this 10-Q are largely based on our expectations, which reflect estimates and assumptions made by our management. These estimates and assumptions reflect our best judgment based on currently known market conditions and other factors. Although we believe such estimates and assumptions to be reasonable, they are inherently uncertain and involve a number of risks and uncertainties that are beyond our control. In addition, management’s assumptions about future events may prove to be inaccurate. Management cautions all readers that the forward-looking statements contained in this 10-Q are not guarantees of future performance, and we cannot assure any reader that such statements will be realized or the forward-looking events and circumstances will occur. Actual results may differ materially from those anticipated or implied in the forward-looking statements due to various factors listed in this Quarterly Report. All forward-looking statements speak only as of the date of this 10-Q. We do not intend to publicly update or revise any forward-looking statements as a result of new information, future events or otherwise. These cautionary statements qualify all forward-looking statements attributable to us or persons acting on our behalf.

Overview

We are a software development company headquartered in Scottsdale, Arizona. We specialize in creating interface and application solutions for speech recognition technologies. Our speech recognition software and related firmware was first introduced in 1994 at an industry trade show.  We currently have limited capital resources.  We are not currently engaged in marketing any products.  Our principal assets are our patents.  Our business strategy will be to attempt to interest other companies in entering into license agreements or other strategic relationships and to support and defend our patents through infringement and interference proceedings, as appropriate. We are currently engaged in discussions with firms that could assist us in commercialization of our intellectual assets.

Results of Operations

We completed a stock exchange on May 19, 2008 and changed our business model. We have not generated any revenue since the stock exchange and do not have any cash generating product or licensing sales.

At September 30, 2023, we had current assets of $1,436 and current liabilities of $221,816, as compared to $138 current assets and $343,731 in current liabilities at December 31, 2022.  Our increase in current assets is attributed issuing related party promissory notes. Our decrease in current liabilities is attributed to payments of debt utilizing proceeds received from change in control transaction (Note 7) and debt extinguishment from Accounts Payable.

We had a net loss of $(181,489) and ($40,095) for the nine months ended September 30, 2023 and 2022, respectively. The increase in net loss is attributable to the increase of operational costs.

Liquidity and Capital Resources

For the nine months ended September 30, 2023, we used $332,761 of cash in operating activities and $1,051 in investing activities, and we received $335,110 from financing activities.  As a result, for the nine months ended September 30, 2023 we recognized a $1,298 increase in cash on hand. For the nine months ended September 30, 2022, $35,789 cash was used in operating activities, $-0- cash in investing activities, and we received $5,000 cash from the sale of our common stock, and $18,793 advance from related party resulting in a $11,996 decrease in cash on hand for the period.

Historically, our President has loaned or advanced to us funds for working capital on an “as needed” basis. There is no assurance that these loans or advances will continue in the future. At September 30, 2023 and December 31, 2022, we owed our officers an aggregate of $107,181 and $162,380, respectively, for accrued payroll.  On September 21, 2021 Mr. Geldenhuys advanced the Company $4,200.  The advance was paid in full on January 7, 2022.  In the nine months ending September 30, 2023 a related party advanced the Company $102,000 in promissory notes and Mr. Geldenhuys advanced the Company $7,000.

On March 16, 2015 we entered into a letter agreement with Adapt IP Ventures, LLC (Adapt IP) confirming the retention of Adapt IP to assist us in identifying companies that might be interested in acquiring and / or licensing our patents, to attempt to negotiate financial terms and conditions for acquisition and / or licensing and to assist with collection of compensation from such entities.  Adapt IP will receive a success fee of 15% of net compensation received from such entities based upon Adapt IP’s efforts.  We or Adapt IP may terminate the agreement upon 30 days’ notice to the other party.

14

On April 20, 2015 we made a Promissory Note to Adapt IP for up to $20,000, and Adapt IP agreed to pay to our patent counsel $19,935 for patent work on our behalf.  The Note matures one year from the date of the Note.  We are obligated to repay the funds advanced by Adapt IP plus a premium of 10% of the principal amount and a percentage of proceeds received by us from any monetization event involving the patents.  If we repay the Note within the six months of the date of the Note, the percentage will be 1%, and it will be 2% after six months.  As of September 30, 2023, the Note has been paid in full.

On September 21, 2018, Advanced Voice Recognition Systems, Inc. (“AVRS”) and Buether Joe & Carpenter, LLC (“BJC) entered into a Letter of Engagement for Legal Services Limited Scope Agreement (“Agreement”) with Schmeiser, Olsen & Watts LLP (“the Firm”) pursuant to which the Firm will serve as local counsel in the United States District Court, District of Arizona.   AVRS may terminate the Agreement at any time.

In carrying out our business strategy, we will likely continue to incur expenses in defending our patents and pursuing license agreements.  We plan to raise additional funds through future sales of our securities or other means, until such time as our revenues are sufficient to meet our cost structure, and ultimately achieve profitable operations. There is no assurance we will be successful in raising additional capital or achieving profitable operations. Our board of directors may attempt to use non-cash consideration to satisfy obligations that may consist of restricted shares of our common stock. These actions would result in dilution of the ownership interests of existing shareholders and may further dilute our common stock book value.

To obtain sufficient funds to meet our future needs for capital, we will from time to time, evaluate opportunities to raise financing through sales of our securities. However, future equity or debt financing may not be available to us at all, or if available, may not be on terms acceptable to us. We do not intend to pay dividends to shareholders in the foreseeable future.

U.S. Patent #7,558,730 expands an extremely broad base of features in speech recognition and transcription across heterogeneous protocols.  Costs totaling $58,277 have been capitalized and amortization began in the third quarter 2009.  The patent was fully amortized in the fourth quarter 2021.

U.S. Patent #7,949,534 is an expansion of the coverage of our second patent and incorporates speech recognition and transcription among transcription engines employing incompatible protocols.  Costs totaling $3,365 have been capitalized and amortization began in the second quarter 2011. The patent was fully amortized in the fourth quarter 2021.

U.S. Patent #8,131,557 is an expansion of our second and third patent.  Costs totaling $5,092 have been capitalized and amortization began in the first quarter 2012. The patent was fully amortized in the fourth quarter 2021.

U.S. Patent #8,498,871 titled “Dynamic Speech Recognition and Transcription Among Users Having Heterogeneous Protocols” was issued July 30, 2013 by the U.S. Patent and Trademark Office. Costs totaling $21,114 have been capitalized and amortization began in the third quarter 2013.  The patent was fully amortized in the fourth quarter 2021.

On September 22, 2015, Patent #9,142,217 titled “Speech Recognition and Transcription Among Users Having Heterogeneous Protocols” (an expansion of our fourth patent) was issued by the U.S. Patent and Trademark Office.  In accordance with 35 U.S.C. 154, the patent shall be for a term beginning September 22, 2015 and ending 20 years from the application date of the parent application (U.S. Patent No 7,558,730) of November 27, 2001, or November 27, 2021.  Costs totaling $35,068 have been capitalized and amortization began in the third quarter 2015. The patent was fully amortized in the fourth quarter 2021.

On April 3, 2018, U.S. Patent #9,934,786 titled “Speech Recognition and Transcription Among Users Having Heterogeneous Protocols” was issued by the U.S. Patent and Trademark Office.  In accordance with 35 U.S.C. 154, the patent shall be for a term beginning April 3, 2018 and ending 20 years from the application date of the parent application (U.S. Patent No 7,558,730) of November 27, 2001, or November 27, 2021.  Costs totaling $4575 have been capitalized and amortization began in the second quarter 2018. The patent was fully amortized in the fourth quarter 2021.

In order for our operations to continue, we will need to generate revenues from our intended operations sufficient to meet our anticipated cost structure.

15

Off-Balance Sheet Arrangements

On March 16, 2015 Advanced Voice Recognition Systems, Inc. (AVRS) entered into a material Letter Agreement with Adapt IP Ventures, LLC (Adapt IP) in which it retained Adapt IP on an exclusive basis.  Adapt IP will assist AVRS in identifying companies that might be interested in acquiring and / or licensing the Patents, attempt to negotiate financial terms and conditions for the acquisition and /or licensing of the Patents with such Entity(ies) and assist with collection of compensation from such entities.  In connection with services provided under this Agreement, AVRS shall pay Adapt IP a success fee.

Item 3. Quantitative and Qualitative Disclosure About Market Risk

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 Procedures.

Evaluation of Disclosure Controls and Procedures

Our management, with the participation of our chief executive officer and our chief financial officer, evaluated the effectiveness of our disclosure controls and procedures as defined in Rules 13a-15(e) and 15d-15(e) and pursuant to Rules 13a-15(b) and 15d-15(b) under the Securities Exchange Act of 1934, as amended (the “Exchange Act”) as of December 31, 2021. Disclosure controls and procedures are controls and procedures that are designed to ensure that information required to be disclosed in our reports filed or submitted under the Exchange Act, such as this Form 10-Q, is recorded, processed, summarized and reported, within the time period specified in the SEC’s rules and forms, and that such information is accumulated and is communicated to our management, including our principal executive and principal financial officers, or persons performing similar functions, as appropriate, to allow timely decisions regarding required disclosure. In designing and evaluating the disclosure controls and procedures, management recognizes that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving the desired control objectives. In addition, the design of disclosure controls and procedures must reflect the fact that there are resource constraints and that management is required to apply its judgment in evaluating the benefits of possible controls and procedures relative to their costs.

We have identified, as of December 31, 2022 and 2021, a lack of segregation of duties in accounting and financial reporting activities, which we do not believe is a material weakness.  The size of our business necessarily imposes practical limitations on the effectiveness of those internal control practices and procedures that rely on the segregation of duties.  Our chief executive officer and chief financial officer work closely and review all day-to-day transactional activities with the secretary Treasurer.  The volume of the transactions of the Company is limited.

Management believes this lack of segregation of duties in accounting and financial reporting did not result in material inaccuracies or omissions of material fact and, to the best of its knowledge, believes that the financial statements for the years ended December 31, 2022 and 2021 fairly present in all material respects the financial condition and results of operations for the Company in conformity with GAAP.  There is, however, a reasonable possibility that a material misstatement of the annual or interim financial statements would not have been prevented or detected as a result of this weakness.

Based on our evaluation, our chief executive officer and our chief financial officer, concluded that our disclosure controls and procedures are designed at a reasonable assurance level and were fully effective as of September 30, 2023 in providing reasonable assurance that information we are required to disclose in reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in SEC rules and forms, and that such information is accumulated and communicated  to our management, including our chief executive officer and chief financial officer, as appropriate, to allow timely decisions regarding required disclosure.

Changes in internal control over financial reporting.

We regularly review our system of internal control over financial reporting and make changes to our processes and systems to improve controls and increase efficiency, while ensuring that we maintain an effective internal control environment. Changes may include such activities as implementing new, more efficient systems, consolidating activities, and migrating processes.

There were no changes in our internal controls over financial reporting that occurred during the period covered by this Form 10-Q that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

16

PART II. OTHER INFORMATION

Item 5. Legal Proceedings

From time to time, we may become involved in legal proceedings or other litigation that we consider to be a part of the ordinary course of our business. Presently, we are not involved in any litigation and to the best knowledge of management, there are no legal proceedings pending or threatened against the Company.

Item 6. Exhibits

3(i).3 3(i).4 31.1	Certificate of Designation dated October 25, 2023 and filed herewith Amended and Restated Articles of Incorporation  and incorporated by reference to the Registrant’s Form 8-K filed on August 21, 2023. The Exhibit was inadvertently marked as exhibit 99.1. Section 302 Certification – Principal Executive Officer (1)
31.2	Section 302 Certification – Principal Financial Officer (1)
32.1	Section 906 Certification (1)

(1)     Certifications 

17

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.

		ADVANCED VOICE RECOGNITION SYSTEMS, INC.
Dated November 16, 2023	By:	/s/ Walter Geldenhuys
		Walter Geldenhuys
		President, Chief Executive Officer (Principal Executive Officer)
Dated November 16, 2023	By:	/s/ Chung Cam
		Chung Cam
		Chief Financial Officer (Principal Financial Officer)

18

EX-3.1

EX-31.1

Exhibit 31.1

CERTIFICATION

I, Walter Geldenhuys, certify that:

1. I have reviewed this Quarterly Report on Form 10-Q of Advanced Voice Recognition Systems, 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;

4. The registrant’s other certifying officer 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:

(a)	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;
(b)	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;
(c)	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
(d)	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 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 the registrant’s board of directors (or persons performing the equivalent functions):

(a)	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
(b)	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 16, 2023
Signature:	/s/ Walter Geldenhuys
	Walter Geldenhuys
Title:	President, Chief Executive Officer

EX-31.2

Exhibit 31.2

CERTIFICATION

I, Chung Cam, certify that:

1. I have reviewed this Quarterly Report on Form 10-Q of Advanced Voice Recognition Systems, 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;

4. The registrant’s other certifying officer 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:

(a)	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;
(b)	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;
(c)	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
(d)	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 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 the registrant’s board of directors (or persons performing the equivalent functions):

(a)	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
(b)	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 16, 2023
Signature:	/s/ Chung Cam
	Chung Cam
Title:	Chief Financial Officer

EX-32.1

Exhibit 32.1

SECTION 1350 CERTIFICATION OF CHIEF EXECUTIVE OFFICER

I, Walter Geldenhuys, President, Chief Executive Officer of Advanced Voice Recognition Systems, Inc. (the Company), certify, that pursuant to Section 1350 of Chapter 63 of Title 18 of the United States Code:

(1)	The Company’s Quarterly Report on Form 10-Q for quarterly period September 30, 2023, as filed with the Securities and Exchange Commission on the date hereof (the Report) fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended; and
(2)	Information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company as of the dates and for the periods expressed in the Report.

/s/ Walter Geldenhuys               

Walter Geldenhuys

President, Chief Executive Officer

/s/ Chung Cam                          

Chung Cam

Chief Financial Officer

November 16, 2023

XML

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2023	Oct. 31, 2023
Details
Registrant CIK	0001342936
Fiscal Year End	--12-31
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2023
Document Transition Report	false
Entity File Number	000-52390
Entity Registrant Name	Advanced Voice Recognition Systems, Inc.
Entity Incorporation, State or Country Code	NV
Entity Tax Identification Number	98-0511932
Entity Address, Address Line One	7659 E. Wood Drive
Entity Address, City or Town	Scottsdale
Entity Address, State or Province	AZ
Entity Address, Postal Zip Code	85260
City Area Code	(480)
Local Phone Number	704-4183
Title of 12(b) Security	Common Stock par value $0.001 per share
Trading Symbol	AVOI
Security Exchange Name	NONE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		5,476,685
Amendment Flag	false
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q3

XML

Condensed Balance Sheets (Unaudited)) - USD ($)		Sep. 30, 2023	Dec. 31, 2022
Current Assets
Cash and cash equivalents		$ 1,436	$ 138
Total Current Assets		1,436	138
Fixed Assets
Computer equipment, net		981	0
Total Fixed Assets		981	0
Total Assets		2,417	138
Current Liabilities
Accounts payable		1,246	101,778
Payroll		107,181	162,380
Note payable AIP		0	19,935
Advance - related party		109,000	44,188
Accrued interest		4,389	15,450
Total Current Liabilities		221,816	343,731
Total Liabilities		221,816	343,731
Stockholders' Deficit
Common stock		5,477	284,920
Preferred Stock, Value, Issued		$ 0	$ 0
Escrow Shares (1)	[1]	0	262,580
Additional paid-in capital		$ 8,588,626	$ 7,740,920
Accumulated Deficit		(8,813,502)	(8,632,013)
Total Stockholders' Deficit		(219,399)	(343,593)
Total Liabilities and Stockholders' Deficit		$ 2,417	$ 138

[1] 547,500,000 shares of the Company’s Common stock are issued and outstanding in 2022.  It is comprised of 284,920,269 paid shares and 262,579,731 shares of the Company’s Common stock in Escrow.

XML

Condensed Balance Sheets (Unaudited)) - Parenthetical - $ / shares	Sep. 30, 2023	Dec. 31, 2022
Condensed Balance Sheets (Unaudited))
Common Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Common Stock, Shares Authorized	547,500,000	547,500,000
Common Stock, Shares, Issued	5,476,685	284,920,269
Common Stock, Shares, Outstanding	5,476,685	284,920,269
Preferred Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	25,000,000	25,000,000
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Outstanding	0	0

XML

Condensed Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Condensed Statements of Operations (Unaudited)
Sales	$ 0	$ 0	$ 0	$ 0
Cost of goods sold	0	0	0	0
Gross profit	0	0	0	0
Operating expenses
Compensation	107,047	25	156,280	4,071
Professional fees	17,078	6,726	59,768	26,397
Office	1,461	2,447	4,235	6,463
Depreciation	53	0	70	0
Other	6,087	357	7,192	1,346
Total operating expenses	131,726	9,555	227,545	38,277
Loss from operations	(131,726)	(9,555)	(227,545)	(38,277)
Other income and (expense)
Gain on early ext. of debt	0	0	50,445	0
Interest expense	(2,533)	(579)	(4,389)	(1,818)
Net other income (expense)	(2,533)	(579)	46,056	(1,818)
Gain (loss) before income taxes	(134,259)	(10,134)	(181,489)	(40,095)
Provision for income taxes	0	0	0	0
Net Income (Loss)	$ (134,259)	$ (10,134)	$ (181,489)	$ (40,095)
Basic and diluted gain (loss) per common share*	$ (0.02)	$ (0.04)	$ (0.03)	$ (0.01)
Weighted average number of common shares	5,475,574	284,920,269	5,475,217	284,920,269

XML

Condensed Statement of Stockholders' Deficit (Unaudited) - USD ($)	Common Stock	Additional Paid-in Capital	Retained Earnings	Total
Equity, Including Portion Attributable to Noncontrolling Interest, Beginning Balance at Dec. 31, 2021	$ 284,587	$ 7,998,833	$ (8,583,424)	$ (300,004)
Shares, Outstanding, Beginning Balance at Dec. 31, 2021	284,586,935
Stock Issued During Period, Value, Purchase of Assets	$ 333	4,667	0	5,000
Stock Issued During Period, Shares, Purchase of Assets	333,334
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	$ 0	0	(20,183)	(20,183)
Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance at Mar. 31, 2022	$ 284,920	8,003,500	(8,603,607)	(315,187)
Shares, Outstanding, Ending Balance at Mar. 31, 2022	284,920,269
Equity, Including Portion Attributable to Noncontrolling Interest, Beginning Balance at Dec. 31, 2021	$ 284,587	7,998,833	(8,583,424)	(300,004)
Shares, Outstanding, Beginning Balance at Dec. 31, 2021	284,586,935
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest				(40,095)
Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance at Sep. 30, 2022	$ 284,920	8,003,500	(8,623,519)	(335,099)
Shares, Outstanding, Ending Balance at Sep. 30, 2022	284,920,269
Equity, Including Portion Attributable to Noncontrolling Interest, Beginning Balance at Mar. 31, 2022	$ 284,920	8,003,500	(8,603,607)	(315,187)
Shares, Outstanding, Beginning Balance at Mar. 31, 2022	284,920,269
Stock Issued During Period, Value, Purchase of Assets	$ 0	0	0	0
Stock Issued During Period, Shares, Purchase of Assets	0
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	$ 0	0	(9,778)	(9,778)
Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance at Jun. 30, 2022	$ 284,920	8,003,500	(8,613,385)	(324,965)
Shares, Outstanding, Ending Balance at Jun. 30, 2022	284,920,269
Stock Issued During Period, Value, Purchase of Assets	$ 0	0	0	0
Stock Issued During Period, Shares, Purchase of Assets	0
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	$ 0	0	(10,134)	(10,134)
Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance at Sep. 30, 2022	$ 284,920	8,003,500	(8,623,519)	(335,099)
Shares, Outstanding, Ending Balance at Sep. 30, 2022	284,920,269
Equity, Including Portion Attributable to Noncontrolling Interest, Beginning Balance at Dec. 31, 2022	$ 5,475	8,282,945	(8,632,013)	(343,593)
Shares, Outstanding, Beginning Balance at Dec. 31, 2022	5,475,036
Stock Issued During Period, Value, Purchase of Assets	$ 0	0	0	0
Stock Issued During Period, Shares, Purchase of Assets	0
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	$ 0	0	19,353	19,353
Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance at Mar. 31, 2023	$ 5,475	8,282,945	(8,612,660)	(324,240)
Shares, Outstanding, Ending Balance at Mar. 31, 2023	5,475,036
Equity, Including Portion Attributable to Noncontrolling Interest, Beginning Balance at Dec. 31, 2022	$ 5,475	8,282,945	(8,632,013)	(343,593)
Shares, Outstanding, Beginning Balance at Dec. 31, 2022	5,475,036
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest				(181,489)
Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance at Sep. 30, 2023	$ 5,477	8,588,626	(8,813,502)	(219,399)
Shares, Outstanding, Ending Balance at Sep. 30, 2023	5,476,685
Equity, Including Portion Attributable to Noncontrolling Interest, Beginning Balance at Mar. 31, 2023	$ 5,475	8,282,945	(8,612,660)	(324,240)
Shares, Outstanding, Beginning Balance at Mar. 31, 2023	5,475,036
Stock Issued During Period, Value, Purchase of Assets	$ 0	0	0	0
Stock Issued During Period, Shares, Purchase of Assets	0
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	$ 0	0	(66,583)	(66,583)
Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance at Jun. 30, 2023	$ 5,475	8,588,628	(8,679,243)	(85,140)
Shares, Outstanding, Ending Balance at Jun. 30, 2023	5,475,036
Release from Escrow	$ 0	305,683	0	305,683
Stock Issued During Period, Value, Purchase of Assets	$ 0	0	0	0
Stock Issued During Period, Shares, Purchase of Assets	0
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	$ 0	0	(134,259)	(134,259)
Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance at Sep. 30, 2023	$ 5,477	8,588,626	(8,813,502)	(219,399)
Shares, Outstanding, Ending Balance at Sep. 30, 2023	5,476,685
Stock Issued During Period, Value, Other	$ 2	$ (2)	$ 0	$ 0
Stock Issued During Period, Shares, Other	1,649

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Condensed Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended				9 Months Ended		12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Mar. 31, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Cash Flows from Operating Activities
Net income (loss)	$ (134,259)	$ 19,353	$ (10,134)	$ (20,183)	$ (181,489)	$ (40,095)
Adjustments to reconcile net loss to net cash used in operating activities
Amortization and depreciation					70	0
Interest expense					4,389
Changes in operating assets					0	0
Changes in operating liabilities
Accounts payable and accrued liabilities					(155,731)	4,306
Net cash used in operating activities					(332,761)	(35,789)
Cash Flows from Investing Activities
Purchase of computer equipment					(1,051)	0
Net cash used in investing activities					(1,051)	0
Cash Flows from Financing Activities
Proceeds from sale of common stock					0	5,000	$ 5,000
Release from escrow					305,683	0
Payment of advance from related party					(59,638)	0
Payment of note payable AIP					(19,935)	0
Advance from related party					109,000	18,793
Net cash provided by financing activities					335,110	23,793
Net change in cash					1,298	(11,996)
Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents, Beginning Balance		$ 138		$ 12,148	138	12,148	12,148
Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents, Ending Balance	$ 1,436		$ 152		1,436	152	$ 138
Supplemental Disclosure of Cash Flow Information
Interest					15,450	1,495
Income taxes					0	0
Non-cash investing and financing activities
Round up shares issued					$ 2	$ 0

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Note 1. Nature of Operations

9 Months Ended

Sep. 30, 2023

Notes

Note 1. Nature of Operations

Note 1.     Nature of Operations

Company Overview

The operations of Advanced Voice Recognition Systems, Inc. (“AVRS” or the “Company”) commenced in 1994 with a predecessor entity called NCC, Inc. NCC, Inc. was incorporated on March 15, 1994 in the State of Ohio. NCC, Inc. operated as a software and hardware development company that marketed voice recognition and transcription products for commercial applications.

In May 2000, WG Investments, LLC acquired the assets of NCC, Inc. and subsequently changed its name to NCC, LLC. NCC, LLC (also a predecessor to AVRS) continued the operations of NCC, Inc. until approximately December 31, 2001, when shifts in the industry’s markets caused NCC, LLC to suspend its operations.

AVRS was incorporated in the State of Colorado on July 7, 2005. In September 2005, the members of NCC, LLC transferred all of their membership interests in NCC, LLC to AVRS in exchange for 93,333,333 shares (post-recapitalization) of AVRS common stock. In December 2005, the Board of Directors approved a 1.5-to-1 stock split issuing 46,666,667 common shares (post-recapitalization), which increased the number of common shares outstanding to 140 million shares (post-capitalization). Following the incorporation of AVRS, the Company initiated a new business plan and intends to continue its operations in the voice recognition and transcription industry.

AVRS is a software development company specializing in speech recognition technologies. AVRS has successfully obtained patent protection of its proprietary technology (refer to Note 3, Intangible Assets).   The Company continues to explore all options to monetize and enforce our patent portfolio through patent enforcement and licensing of the six patents issued.

Amended and Restated Articles of Incorporation

On July 3, 2023, the Company filed Amended and Restated Articles of Incorporation for the State of Nevada where the authorized number of common shares were amended to five hundred seventy-two million five hundred thousand shares (572,500,000) consisting of five hundred forty-seven million five hundred thousand (547,500,000) common shares with par value of $0.001 per share and twenty- five million (25,000,000) preferred shares with par value of $0.001.

Stock Purchase Agreements

During year ended December 31, 2022, the Company entered into a Stock Purchase Agreements for the private sale to one person or entity of an aggregate of 3,334 shares of the common stock for aggregate proceeds of $5,000 which was paid in full in the period.  On December 29, 2022, the Company entered into an Escrow agreement for the purchase of 262,579,731 shares of the Company’s Common Stock.  The shares were in Escrow until full payment was received on April 19, 2023 and released to the purchaser (Note 7).

Commitments and Contingencies

On April 20, 2015 Advanced Voice Recognition Systems, Inc. (“AVRS”) entered into a Material Letter Agreement with an unrelated third party (“AIP”) in which they promise to pay to patent legal counsel funds to continue prosecuting Patents on behalf of AVRS.  AVRS promises to pay AIP, or to such other holder of this promissory note (Note) as designate, the principal, together with a premium of ten percent (10%) of Principle and two percent (2%) of proceeds received by Company from a Monetization Event initiated by AIP.

On September 21, 2018, Advanced Voice Recognition Systems, Inc. (“AVRS”) and Buether Joe & Carpenter, LLC (“BJC) entered into a Letter of Engagement for Legal Services Limited Scope Agreement (“Agreement”) with Schmeiser, Olsen & Watts LLP (“the Firm”) pursuant to which the Firm will serve as local counsel in the United States District Court, District of Arizona.  The Firm has been hired to represent AVRS as local counsel in connection with forthcoming litigation in the U.S. District Court, District of Arizona.    AVRS may terminate the Agreement at any time.

Litigation

From time to time, we may become involved in legal proceedings or other litigation that we consider to be a part of the ordinary course of our business. Presently, we are not involved in any litigation and to the best knowledge of management, there are no legal proceedings pending or threatened against the Company.

Reverse Split and Increase in Authorized Shares

On July 5, 2023, the Shareholders approved to authorize a reverse split of 1 new share for one hundred old shares basis as of September 30, 2023 where fractional shares will be rounded up to the next whole share.  In addition, the Shareholders approved to authorize twenty-five million (25,000,000) preferred shares for a total of 572,500,000 authorized shares of the company. The Articles of Information with the state of Nevada were amended to reflect the approved actions of the Shareholders.

Letter of Intent for Business Acquisition

On July 14, 2023, the Company issued a letter of intent to acquire 100% of issued and outstanding common and preferred shares of Rivulet Media, Inc, a Delaware corporation, with the ticker symbol (RIVU) in a stock for stock transaction subject to the completion of a reverse stock split of 100 to 1 of the Company’s issued and outstanding shares of common stock and an increase of authorized preferred shares by twenty-five million (25,000,000).

Reverse Stock Split

The Company effected a 1-for 100 reverse stock split of its outstanding shares of common stock on July 3, 2023.  The reverse stock split did not change the number of authorized shares of common stock or par value.  All references in these condensed financial statements to share, share prices, and other per share information in all periods for 2023 have been adjusted, on a retrospective basis, to reflect the reverse stock split.

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Note 2. Significant Accounting Policies

9 Months Ended

Sep. 30, 2023

Notes

Note 2. Significant Accounting Policies

Note 2.     Significant Accounting Policies

Unaudited Financial Information

The accompanying financial information at September 30, 2023 and for the nine months ended September 30, 2023 and 2022 is unaudited.  In the opinion of management, all normal and recurring adjustments which are necessary to provide a fair presentation of the Company’s financial position at September 30, 2023 and its operating results for the nine months ended September 30, 2023 and 2022 have been made.  Certain information and footnote data necessary for a fair presentation of financial position and results of operations in conformity with accounting principles generally accepted in the United States of America have been condensed or omitted.  It is therefore suggested that these financial statements be read in conjunction with the summary of significant accounting policies and notes to financial statements included in the Company’s Annual Report on Form 10-K filed with the Securities and Exchange Commission (the “SEC”) for the year ended December 31, 2022.  The results of operations for the nine months ended September 30, 2023 are not necessarily an indication of operating results to be expected for the year ending December 31, 2023.

Going Concern

The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. Liabilities exceed assets and there is a capital deficiency of $219,399 and no significant revenues.  The Company may be unable to continue as a going concern for a reasonable period of time.

The financial statements do not include any adjustments relating to the recoverability and classification of assets and liabilities that might be necessary should the Company be unable to continue as a going concern.  The Company’s continuation as a going concern is dependent upon its ability to generate sufficient cash flow to meet its obligations on a timely basis and ultimately to attain profitability.   During the twelve months ended December 31, 2022 the Company received an aggregate of $5,000 from the sale of shares in private offerings of its common stock.  During the nine months ended September 30, 2023, the Company received an aggregate of $109,000 from the issuance of related party advances.  There is no guarantee that AVRS will be able to provide the capital required for the Company to continue as a going concern.

Use of Estimates

The preparation of financial statements in accordance with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the 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. Actual results could differ from those estimates.

Cash and Cash Equivalents

The Company considers all highly liquid debt instruments with original maturities of three months or less when acquired to be cash equivalents. The Company had cash at September 30, 2023 of $1,436, and $138 at December 31, 2022.  No amounts resulted from cash equivalents.

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Note 3. Intangible and Fixed Assets

9 Months Ended

Sep. 30, 2023

Notes

Note 3. Intangible and Fixed Assets

Note 3.     Intangible and Fixed Assets

Intangible Assets

The Company monitors the anticipated outcome of legal actions, and if it determines that the success of the defense of a patent is probable, and so long as the Company believes that the future economic benefit of the patent will be increased, the Company capitalizes external legal costs incurred in the defense of the patent. Upon successful defense of litigation, the amounts previously capitalized are amortized over the remaining life of the patent.

On July 7, 2009, U.S. Patent # 7,558,730, entitled “Speech Recognition and Transcription Among Users Having Heterogeneous Protocols,” was issued by the U.S. Patent and Trademark Office.  In accordance with 35 U.S.C. 154, the patent shall be for a term beginning on July 7, 2009 and ending 20 years from the application date of November 27, 2001, or November 27, 2021.  The deferred fees were capitalized during the quarter ended September 30, 2009 and the Company began amortization.  AVRS filed a Complaint in the United States District Court Northern District for Arizona (Case No. 2-18-cv-2083) on July 3, 2018, and alleges that Apple products infringe U.S. Patent No. 7,558,730 entitled “Speech Recognition and Transcription Among Users Having Heterogeneous Protocols” (the “‘730 Patent”). The patent was fully amortized in the fourth quarter 2021.

On May 24, 2011, U.S. Patent #7,949,534, entitled “Speech Recognition and Transcription Among Users Having Heterogeneous Protocols,” was issued by the U.S. Patent and Trademark Office. In accordance with 35 U.S.C. 154, the patent shall be for a term beginning May 24, 2011 and ending 20 years from the application date of the parent application (U.S. Patent #7,558,730) of November 27, 2001, or November 27, 2021.  The deferred fees were capitalized during the quarter ended September 30, 2011 and the Company began amortization. The patent was fully amortized in the fourth quarter 2021.

On March 6, 2012, U.S. Patent #8,131,557, entitled “Speech Recognition and Transcription Among Users Having Heterogeneous Protocols,” was issued by the U.S. Patent and Trademark Office.  In accordance with 35 U.S.C. 154, the patent shall be for a term beginning March 6, 2012 and ending 20 years from the application date of the parent application (U.S. Patent #7,558,730) of November 27, 2001, or November 27, 2021.  The deferred fees were capitalized during the quarter ended March 31, 2012 and the Company began amortization. The patent was fully amortized in the fourth quarter 2021.

On July 30, 2013, U.S. Patent #8,498,871, entitled “Dynamic Speech Recognition and Transcription Among Users Having Heterogeneous Protocols,” was issued by the U.S. Patent and Trademark Office. In accordance with 35 U.S.C. 154, the patent shall be for a term beginning on July 30, 2013 and ending 20 years from the application date of November 27, 2001, or November 27, 2021.  The deferred fees were capitalized during the quarter ended September 30, 2013 and the Company began amortization. The patent was fully amortized in the fourth quarter 2021.

On September 22, 2015, U.S. Patent #9,142,217, entitled “Speech Recognition and Transcription Among Users Having Heterogeneous Protocols,” was issued by the U.S. Patent and Trademark Office. In accordance with 35 U.S.C. 154, the patent shall be for a term beginning September 22, 2015 and ending 20 years from the application date of the parent application (US Patent No. 7,558,730) of November 27, 2001, or November 27, 2021.  The deferred fees were capitalized during the quarter ended September 30, 2015 and the Company began amortization. The patent was fully amortized in the fourth quarter 2021.

On April 3, 2018, U.S. Patent #9,934,786, entitled “Speech Recognition and Transcription Among Users Having Heterogeneous Protocols,” was issued by the U.S. Patent and Trademark Office.  In accordance with 35 U.S.C. 154, the patent shall be for a term beginning April 3, 2018 and ending 20 years from the application date of the parent application (U.S. Patent #7,558,730) of November 27, 2001 or November 27, 2021.  The deferred costs were capitalized during the quarter ended September 30, 2018 and the Company began amortization. The patent was fully amortized in the fourth quarter 2021.

Amortization at December 31, 2022 is as follows:

SCHEDULE OF INTANGIBLE ASSETS

Ended December 31, 2022
U.S. Patent #	Carrying Value	Amortization	Balance
7,558,730	$ 58,277	58,277	-
7,949,534	3,365	3,365	-
8,131,557	5,092	5,092	-
8,498,871	21,114	21,114	-
9,142,217	35,068	35,068	-
9,934,786	4,575	4,575	-
	$ 127,491	$ 127,491	$ -

Amortization at September 30, 2023 is as follows:

SCHEDULE OF INTANGIBLE ASSETS

Ended September 30, 2023
U.S. Patent #	Carrying Value	Amortization	Balance
7,558,730	$ 58,277	58,277	-
7,949,534	3,365	3,365	-
8,131,557	5,092	5,092	-
8,498,871	21,114	21,114	-
9,142,217	35,068	35,068	-
9,934,786	4,575	4,575	-
	$ 127,491	$ 127,491	$ -

The Patents were fully amortized in the fourth quarter 2021.

Fixed Assets

Computer equipment, net consisted of the following at September 30, 2023:

PLANT, PROPERTY, EQUIPMENT

Ended September 30, 2023
	Carrying Value	Depreciation	Balance
Computer	$ 1,051	$ 70	$ 981
	$ 1,051	$ 70	$ 981

As of September 30, 2023, depreciation expense totaled $70.

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Note 4. Related Party Transactions

9 Months Ended

Sep. 30, 2023

Notes

Note 4. Related Party Transactions

Note 4.     Related Party Transactions

Related Parties Transactions and Indebtedness

The Company owed the officers aggregate of $107,181 at September 30, 2023 and $162,380 December 31, 2022 for accrued payroll.  During the period of nine months ending September 30, 2023 and September 30, 2022 the Company paid payroll expenses of $156,280 and $4,071, respectively. During the period of nine months ending September 30, 2023 our CEO and related party advanced the Company a total of $109,000 for operating expenses comprised of $7,000 advance and $102,000 in promissory notes.

On February 2, 2023, the Company issued a promissory note to a related party for $10,000 with interest of 10% per annum with a scheduled maturity of February 1, 2024.

On February 28, 2023, the Company issued a promissory note to a related party for $15,000 with interest of 10% per annum with a scheduled maturity of February 27, 2024.

On March 31, 2023, the Company issued a promissory note to a related party for $15,000 with interest of 10% per annum with a scheduled maturity of March 30, 2024.

On May 12, 2023, the Company issued a promissory note to a related party for $12,000 with interest of 10% per annum with a scheduled maturity of May 11, 2024.

On September 1, 2023, the Company issued a promissory note to a related party for $50,000 with interest of 10% per annum with a scheduled maturity of May 31, 2024.

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Note 5. Note Payable & Accounts Payable

9 Months Ended

Sep. 30, 2023

Notes

Note 5. Note Payable & Accounts Payable

Note 5.Note Payable & Accounts Payable 

On April 20, 2015, the Company entered into a Material Letter Agreement with an unrelated third-party AIP” in which they promise to pay to patent legal counsel funds to continue prosecuting Patents on behalf of AVRS.  AVRS promises to pay AIP, or to such other holder of this promissory note (Note) as designate, the principal, together with a premium of ten percent (10%) of Principle and two percent (2%) of proceeds received by Company from a Monetization Event initiated by AIP.  During the nine months ended September 30, 2023 the note payable for AIP had a balance of $19,935 which was paid off with the proceeds received from the change in control (Note 7).

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Note 6. Stockholder Equity / (Deficit)

9 Months Ended

Sep. 30, 2023

Notes

Note 6. Stockholder Equity / (Deficit)

Note 6.Stockholder Equity / (Deficit) 

The Company has issued shares of its common stock pursuant to certain agreements as described in Note 1.

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Note 7. Change in Control

9 Months Ended

Sep. 30, 2023

Notes

Note 7. Change in Control

Note 7.    Change in Control

On December 29, 2022, the Company entered into an Escrow agreement for the purchase of 262,579,731 shares of the Company’s Common Stock.  The shares remained in Escrow until full payment is made.  On April 19, 2023 payment of $305,682 was received from JJW Investments, LLC (“JJW”) for the 262,579,731 shares of the Company’s Common Stock at representing 48% of the Company’s issued and outstanding common stock.  JJW purchased an additional 17,000,000 shares representing 3% of the Company’s issued and outstanding common stock for a total 51% of the Company.

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Note 8. Appointment of CFO

9 Months Ended

Sep. 30, 2023

Notes

Note 8. Appointment of CFO

Note 8.    Appointment of CFO

Appointment of CFO

On May 8, 2023, Walter Geldenhuys resigned from his position of Chief Financial Officer of the Company and Chung Cam was appointed Chief Financial Officer of the Company.  Mr. Cam will devote his full time and attention to his duties and will receive a monthly salary of $15,000 for the first 3 months and $20,000 monthly thereafter, payable in accordance with the Company’s standard payroll practices, provided that such amount may be deferred as determined by Mr. Cam or the Board to cover other Company expenses.

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Note 9. Subsequent Events

9 Months Ended

Sep. 30, 2023

Notes

Note 9. Subsequent Events

Note 9. Subsequent Events

Certificate of Designation

On October 25, 2023 the Registrant filed a Certificate of Designation, with the State of Nevada, on ten million shares of its twenty-five million shares of Series A Preferred stock, par value $0.001. The designated shares have a face value of $1.00, voting rights on a one for one basis and has a dividend of 10% per annum and are not convertible.

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Note 2. Significant Accounting Policies: Unaudited Financial Information (Policies)

9 Months Ended

Sep. 30, 2023

Policies

Unaudited Financial Information

Unaudited Financial Information

The accompanying financial information at September 30, 2023 and for the nine months ended September 30, 2023 and 2022 is unaudited.  In the opinion of management, all normal and recurring adjustments which are necessary to provide a fair presentation of the Company’s financial position at September 30, 2023 and its operating results for the nine months ended September 30, 2023 and 2022 have been made.  Certain information and footnote data necessary for a fair presentation of financial position and results of operations in conformity with accounting principles generally accepted in the United States of America have been condensed or omitted.  It is therefore suggested that these financial statements be read in conjunction with the summary of significant accounting policies and notes to financial statements included in the Company’s Annual Report on Form 10-K filed with the Securities and Exchange Commission (the “SEC”) for the year ended December 31, 2022.  The results of operations for the nine months ended September 30, 2023 are not necessarily an indication of operating results to be expected for the year ending December 31, 2023.

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Note 2. Significant Accounting Policies: Going Concern (Policies)

9 Months Ended

Sep. 30, 2023

Policies

Going Concern

Going Concern

The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. Liabilities exceed assets and there is a capital deficiency of $219,399 and no significant revenues.  The Company may be unable to continue as a going concern for a reasonable period of time.

The financial statements do not include any adjustments relating to the recoverability and classification of assets and liabilities that might be necessary should the Company be unable to continue as a going concern.  The Company’s continuation as a going concern is dependent upon its ability to generate sufficient cash flow to meet its obligations on a timely basis and ultimately to attain profitability.   During the twelve months ended December 31, 2022 the Company received an aggregate of $5,000 from the sale of shares in private offerings of its common stock.  During the nine months ended September 30, 2023, the Company received an aggregate of $109,000 from the issuance of related party advances.  There is no guarantee that AVRS will be able to provide the capital required for the Company to continue as a going concern.

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Note 2. Significant Accounting Policies: Use of Estimates (Policies)

9 Months Ended

Sep. 30, 2023

Policies

Use of Estimates

Use of Estimates

The preparation of financial statements in accordance with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the 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. Actual results could differ from those estimates.

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Note 2. Significant Accounting Policies: Cash and Cash Equivalents (Policies)

9 Months Ended

Sep. 30, 2023

Policies

Cash and Cash Equivalents

Cash and Cash Equivalents

The Company considers all highly liquid debt instruments with original maturities of three months or less when acquired to be cash equivalents. The Company had cash at September 30, 2023 of $1,436, and $138 at December 31, 2022.  No amounts resulted from cash equivalents.

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Note 3. Intangible and Fixed Assets: Schedule of Amortization of Intangible Assets (Tables)

9 Months Ended

Sep. 30, 2023

Tables/Schedules

Schedule of Amortization of Intangible Assets

Amortization at December 31, 2022 is as follows:

SCHEDULE OF INTANGIBLE ASSETS

Ended December 31, 2022
U.S. Patent #	Carrying Value	Amortization	Balance
7,558,730	$ 58,277	58,277	-
7,949,534	3,365	3,365	-
8,131,557	5,092	5,092	-
8,498,871	21,114	21,114	-
9,142,217	35,068	35,068	-
9,934,786	4,575	4,575	-
	$ 127,491	$ 127,491	$ -

Amortization at September 30, 2023 is as follows:

SCHEDULE OF INTANGIBLE ASSETS

Ended September 30, 2023
U.S. Patent #	Carrying Value	Amortization	Balance
7,558,730	$ 58,277	58,277	-
7,949,534	3,365	3,365	-
8,131,557	5,092	5,092	-
8,498,871	21,114	21,114	-
9,142,217	35,068	35,068	-
9,934,786	4,575	4,575	-
	$ 127,491	$ 127,491	$ -

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Note 3. Intangible and Fixed Assets: Schedule of Property, Plant and Equipment (Tables)

9 Months Ended

Sep. 30, 2023

Tables/Schedules

Schedule of Property, Plant and Equipment

PLANT, PROPERTY, EQUIPMENT

Ended September 30, 2023
	Carrying Value	Depreciation	Balance
Computer	$ 1,051	$ 70	$ 981
	$ 1,051	$ 70	$ 981

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Note 1. Nature of Operations (Details)	9 Months Ended
	Sep. 30, 2023
Details
Entity Incorporation, Date of Incorporation	Jul. 07, 2005

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Note 2. Significant Accounting Policies: Going Concern (Details) - USD ($)		3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Details
Total Stockholders' Deficit	$ (219,399)	$ (219,399)		$ (219,399)		$ (343,593)
Sales		$ 0	$ 0	0	$ 0
Proceeds from sale of common stock				$ 0	$ 5,000	$ 5,000
Proceeds from Related Party Debt	$ 109,000

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Note 2. Significant Accounting Policies: Cash and Cash Equivalents (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Details
Cash and cash equivalents	$ 1,436	$ 138
Cash Equivalents, at Carrying Value	$ 0	$ 0

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Note 3. Intangible and Fixed Assets: Schedule of Amortization of Intangible Assets (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Finite-Lived Intangible Assets, Gross	$ 127,491	$ 127,491
Finite-Lived Intangible Assets, Accumulated Amortization	127,491	127,491
Finite-Lived Intangible Assets, Net	0	0
U.S. Patent # 7,558,730
Finite-Lived Intangible Assets, Gross	58,277	58,277
Finite-Lived Intangible Assets, Accumulated Amortization	58,277	58,277
Finite-Lived Intangible Assets, Net	0	0
U.S. Patent # 7,949,534
Finite-Lived Intangible Assets, Gross	3,365	3,365
Finite-Lived Intangible Assets, Accumulated Amortization	3,365	3,365
Finite-Lived Intangible Assets, Net	0	0
U.S. Patent # 8,131,557
Finite-Lived Intangible Assets, Gross	5,092	5,092
Finite-Lived Intangible Assets, Accumulated Amortization	5,092	5,092
Finite-Lived Intangible Assets, Net	0	0
U.S. Patent # 8,498,871
Finite-Lived Intangible Assets, Gross	21,114	21,114
Finite-Lived Intangible Assets, Accumulated Amortization	21,114	21,114
Finite-Lived Intangible Assets, Net	0	0
U.S. Patent # 9,142,217
Finite-Lived Intangible Assets, Gross	35,068	35,068
Finite-Lived Intangible Assets, Accumulated Amortization	35,068	35,068
Finite-Lived Intangible Assets, Net	0	0
U.S. Patent # 9,934,786
Finite-Lived Intangible Assets, Gross	4,575	4,575
Finite-Lived Intangible Assets, Accumulated Amortization	4,575	4,575
Finite-Lived Intangible Assets, Net	$ 0	$ 0

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Note 3. Intangible and Fixed Assets: Schedule of Property, Plant and Equipment (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Carrying Value	$ 1,051
Depreciation	70
Computer equipment, net	981	$ 0
Computer Equipment
Carrying Value	1,051
Depreciation	70
Computer equipment, net	$ 981

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Note 4. Related Party Transactions (Details) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Accrued Liabilities	$ 107,181		$ 162,380
Other Labor-related Expenses	156,280	$ 4,071
Proceeds from Loans	$ 109,000
Debt Instrument #1
Debt Instrument, Issuance Date	Feb. 02, 2023
Debt Instrument, Issuer	Company
Debt Instrument, Description	promissory note to a related party
Debt Instrument, Face Amount	$ 10,000
Debt Instrument, Interest Rate, Stated Percentage	10.00%
Debt Instrument, Maturity Date	Feb. 01, 2024
Debt Instrument #2
Debt Instrument, Issuance Date	Feb. 28, 2023
Debt Instrument, Issuer	Company
Debt Instrument, Description	promissory note to a related party
Debt Instrument, Face Amount	$ 15,000
Debt Instrument, Interest Rate, Stated Percentage	10.00%
Debt Instrument, Maturity Date	Feb. 27, 2024
Debt Instrument #3
Debt Instrument, Issuance Date	Mar. 31, 2023
Debt Instrument, Issuer	Company
Debt Instrument, Description	promissory note to a related party
Debt Instrument, Face Amount	$ 15,000
Debt Instrument, Interest Rate, Stated Percentage	10.00%
Debt Instrument, Maturity Date	Mar. 30, 2024
Debt Instrument #4
Debt Instrument, Issuance Date	May 12, 2023
Debt Instrument, Issuer	Company
Debt Instrument, Description	promissory note to a related party
Debt Instrument, Face Amount	$ 12,000
Debt Instrument, Interest Rate, Stated Percentage	10.00%
Debt Instrument, Maturity Date	May 11, 2024
Debt Instrument #5
Debt Instrument, Issuance Date	Sep. 01, 2023
Debt Instrument, Issuer	Company
Debt Instrument, Description	promissory note to a related party
Debt Instrument, Face Amount	$ 50,000
Debt Instrument, Interest Rate, Stated Percentage	10.00%
Debt Instrument, Maturity Date	May 31, 2024

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Note 5. Note Payable & Accounts Payable (Details)	9 Months Ended
	Sep. 30, 2023 USD ($)
Details
Repayments of Notes Payable	$ 19,935	[1]

[1] Note 7

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Note 7. Change in Control (Details)	9 Months Ended
	Sep. 30, 2023
Details
Business Combination, Control Obtained Description	Company entered into an Escrow agreement for the purchase of 262,579,731 shares of the Company’s Common Stock
Business Acquisition, Percentage of Voting Interests Acquired	51.00%

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Note 9. Subsequent Events (Details)	Oct. 25, 2023
Details
Subsequent Event, Date	Oct. 25, 2023
Subsequent Event, Description	Registrant filed a Certificate of Designation, with the State of Nevada, on ten million shares of its twenty-five million shares of Series A Preferred stock, par value $0.001