DLT Resolution (DLTI) 10-K 18 May 17 2016 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2016	May 15, 2017
Document And Entity Information
Entity Registrant Name	HEMCARE HEALTH SERVICES INC.
Entity Central Index Key	1,420,368
Document Type	10-K
Document Period End Date	Dec. 31, 2016
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	Yes
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float		$ 0
Entity Common Stock, Shares Outstanding		272,952,211
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,016

Balance Sheets

Balance Sheets - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Current assets
Cash		$ 20,334
Prepaid expenses		2,630
Total current assets		22,964
Total assets		22,964
Current liabilities
Bank overdraft	7
Accounts payable and accrued liabilities	38,772	86,896
Dividends payable	25,448	19,000
Related party payables	39,599	37,249
Current notes payables	331,500	350,000
Convertible notes payable, net of discounts $6,916 and $12,835	23,784	3,865
Notes payable	600
Related party convertible notes payable, net of discounts $0 and $10,249	2,634	385
Total current liabilities	462,344	497,395
Stockholders' deficit
Common stock, $0.001 par value; 275,000,000 shares authorized; 273,332,211 and 142,162,211 issued; 272,952,211 and 141,782,211 outstanding at December 31, 2016 and 2015	273,332	142,162
Additional paid in capital	2,613,165	2,556,665
Other comprehensive income	24	24
Treasury stock, 380,000 shares	(100)	(100)
Accumulated deficit	(3,348,765)	(3,254,352)
Total stockholders' deficit	(462,344)	(474,431)
Total liabilities and stockholders' deficit		22,964
Series A convertible preferred Stock [Member]
Stockholders' deficit
Series A convertible preferred stock, $1.00 par value; 5,000,000 shares authorized, 0 and 81,170 shares issued and outstanding at December 31, 2016 and 2015		$ 81,170

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Current liabilities
Convertible notes payable, net of discounts	$ 6,916	$ 12,835
Convertible notes payable, net of discounts related parties	$ 0	$ 10,249
Stockholders' deficit
Common stock; par value	$ 0.001	$ 0.001
Common stock; shares authorized	275,000,000	275,000,000
Common stock; shares issued	273,332,211	142,162,211
Common stock; shares outstanding	272,952,211	141,782,211
Treasury stock shares	380,000	380,000
Series A convertible preferred Stock [Member]
Stockholders' deficit
Convertible preferred stock; par value	$ 1	$ 1
Convertible preferred stock; shares authorized	5,000,000	5,000,000
Convertible preferred stock; shares issued	0	81,170
Convertible preferred stock; shares outstanding	0	81,170

Statements of Operations

Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Statements Of Operations
Revenue
Operating expenses
General and administrative	8,698	23,977
Professional fees	22,549	375,284
Total operating expenses	31,247	399,261
Other income (expense)
Other income		937
Interest expense	(56,718)	(32,177)
Excess cost of prepaid royalties over value		(199,607)
Total other income (expense)	(56,718)	(230,847)
Net loss	(87,965)	(630,108)
Preferred stock dividends payable	(6,448)	(19,000)
Net loss attributable to common shareholders	$ (94,413)	$ (649,108)
Basic and diluted loss per common share	$ 0	$ (0.01)
Weighted average shares outstanding	187,062,814	87,783,992

Statement of Changes in Stockho

Statement of Changes in Stockholders' Deficit - USD ($)	Preferred Stock	Common Stock	Additional Paid-In Capital	Other Comprehensive Income	Treasury Stock	Accumulated Deficit	Total
Beginning Balance, Shares at Dec. 31, 2014	120,000	3,136,000
Beginning Balance, Amount at Dec. 31, 2014	$ 120,000	$ 3,136	$ 2,377,270	$ 24	$ (100)	$ (2,605,244)	$ (104,914)
Preferred shares issued for prepayment of royalty, Shares	100,000
Preferred shares issued for prepayment of royalty, Amount	$ 100,000		99,607				199,607
Conversion of preferred shares to common shares, Shares	(138,830)	138,830,000
Conversion of preferred shares to common shares, Amount	$ (138,830)
Issuance of common shares for rounding in stock split, Shares		26,211
Issuance of common shares for rounding in stock split, Amount		$ 26	(26)
Recession of common shares, Shares		(730,000)
Recession of common shares, Amount		$ (730)	730
Common stock issued for cash, Shares		900,000
Common stock issued for cash, Amount		$ 900	44,100				45,000
Beneficial conversion features recorded as debt discounts			34,984				34,984
Dividend declared on preferred stock						(19,000)	(19,000)
Conversion of preferred shares to common, Shares		138,830
Net loss						(630,108)	(630,108)
Ending Balance, Shares at Dec. 31, 2015	81,170	142,162,211
Ending Balance, Amount at Dec. 31, 2015	$ 81,170	$ 142,162	2,556,665	24	(100)	(3,254,352)	(474,431)
Conversion of preferred shares to common shares, Amount
Issuance of common shares for rounding in stock split, Amount
Recession of common shares, Amount
Beneficial conversion features recorded as debt discounts			16,500				16,500
Dividend declared on preferred stock						(6,448)	(6,448)
Issuance of preferred shares for repayment of note payable, Shares	50,000
Issuance of preferred shares for repayment of note payable, Amount	$ 50,000						50,000
Conversion of preferred shares to common, Shares	(131,170)	131,170,000
Conversion of preferred shares to common, Amount	$ (131,170)	$ 131,170
Forgiveness of related party payable			40,000				40,000
Net loss						(87,965)	(87,965)
Ending Balance, Shares at Dec. 31, 2016		273,332,211
Ending Balance, Amount at Dec. 31, 2016		$ 273,332	$ 2,613,165	$ 24	$ (100)	$ (3,348,765)	$ (462,344)

Statements of Cash Flows

Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Cash flows from operating activities
Net loss from operations	$ (87,965)	$ (630,108)
Adjustments to reconcile net loss to net cash used in operating activities
Excess cost of prepaid royalties over value		199,607
Note payable entered into for professional fees		350,000
Amortization of debt discounts	32,667	11,900
Expenses paid on behalf of company by related parties	2,350	15,784
Changes in operating assets and liabilities
Prepaid expenses	2,630	(2,630)
Accounts payable and accrued liabilities	23,377	19,231
Net cash used in operating activities	(26,941)	(36,216)
Net cash used in investing activities
Cash flows from financing activities
Proceeds from bank overdraft	7
Repayments of related party convertible notes payable	(8,000)	(5,150)
Proceeds from notes payable	600
Proceeds from convertible notes payable	16,500	19,700
Repayments of convertible notes payable	(2,500)	(3,000)
Proceeds from sale of common stock		45,000
Net cash used in financing activities	6,607	56,550
Net change in cash	(20,334)	20,334
Cash at beginning of period	20,334
Cash at end of period		20,334
Supplemental cash flow information
Cash paid for interest
Cash paid for income taxes
Non-cash investing and financing activities
Preferred stock issued for repayment of note payable	18,500
Preferred stock issued for repayment of accrued interest payable	31,500
Forgiveness of related party payables	40,000
Preferred dividends accrued	6,448	19,000
Preferred stock issued for prepaid royalties		100,000
Convertible notes entered into in exchange for related party payable		15,784
Note payable entered into for professional fees		$ 350,000

Nature of Business

Nature of Business	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Note 1 - Nature of Business	The Company was organized January 17, 2007 (Date of Inception) under the laws of the State of Nevada, as DBL Senior Care, Inc. and subsequently changed its name to HemCare Health Services Inc. on March 2, 2015. Under previous management, the initial business of the Company was to provide personal care services to elderly, physically disabled or other home-bound individuals suffering infirmity. During the year ended December 31, 2009, the board of directors changed the Company's focus toward the manufacture and sale of fire retardant products. The Company then changed its focus to the licensing of certain technologies related to rare earth minerals then to having the exclusive rights to the use of Optimum Performance (a proprietary formulation of a highly potent all-in-one daily feed supplement for the Horse industry. The Company while still keeping within the health and wellness industries, narrowed its focus to haemorrhoid medical procedures and entered into a license agreement to open haemorrhoid treatment centers and promote the Ultroid Haemorrhoid System globally during the year ended December 31, 2015 which was ceased in late 2016 due to numerous issues and concerns with the Licensor’s business, technology and principals. With the business focus potentially shifting the board asked for the former chief executive officer's resignation and Mr. John Wilkes returned to his former role as chief executive. Under Mr. Wilkes leadership, the company has been developing a new business strategy and objective still within the health care space but now focusing on the information Exchange sector. To this end management working together with significant shareholders, have been developing strategies and alliances to fulfil this objective. At the close of the fiscal year management began to develop a platform and portal for the Information Exchange with aim to completion and market launch in the 2nd quarter of 2017. HemCare Health Services is developing a Centralized System for Patients, Lawyers & Insurers to Retrieve and Access Medical Records. The centralized system and portal is a cloud-based PIPEDA & HIPAA compliant network of Providers and Record Requestors. Utilizing a secure platform, providers will be able to securely exchange records electronically with third-party requestors. Health care providers with proper authorization can also share records with each other. Addressing a $7 Billion a year problem In national terms, across the U.S., hospitals spend more than $7 billion annually on customer intake. More than $7 billion, before any sort of medical procedure is done; before a patient even steps out of a waiting room, representing an incredible amount of time and money spent on intake administration. Despite the adoption of electronic health records (EHR) and health information exchanges (HIE), providers are still mailing and faxing paper records because they have no PIPEDA or HIPAA compliant method to exchange records electronically with these third-party requestors. A recent study found that the current method of exchanging patient health information cost a single clinician practice $17,160 per year. The Company aims to remove these substantial burdens both on an administrative and financial basis. People or firms simply use our secure online request form, pay a small service fee and the Company retrieves, digitizes and stores the records. At this point the requesting client can access the record globally 24 hours a day - 7 days a week to view it or transfer it securely. In fact clients can upload any new records to consolidate and keep all of their records securely in one place.

Significant Accounting Policies

Significant Accounting Policies	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Note 2 - Significant Accounting Policies	Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Cash For the Statements of Cash Flows, all highly liquid investments with maturity of three months or less are considered to be cash equivalents. There were no cash equivalents as of December 31, 2016 or 2015. Income taxes Income taxes are provided for using the liability method of accounting in accordance with FASB ASC Topic 740 (formally SFAS No. 109 “Accounting for Income Taxes”). A deferred tax asset or liability is recorded for all temporary differences between financial and tax reporting. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax basis. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effect of changes in tax laws and rates on the date of enactment. Revenue Recognition Revenue is recognized when persuasive evidence of an agreement exists, the price is fixed or determinable, goods are delivered or services performed and collectability is reasonably assured. The Company did not generate any revenues during the years ended December 31, 2016 or 2015. Convertible debt The Company records a beneficial conversion feature related to the issuance of convertible debts that have conversion features at fixed or adjustable rates. The beneficial conversion feature for the convertible instruments is recognized and measured by allocating a portion of the proceeds as an increase in additional paid-in capital and as a reduction to the carrying amount of the convertible instrument equal to the intrinsic value of the conversion features. The beneficial conversion feature will be accreted by recording additional non-cash interest expense over the expected life of the convertible notes. Share Based Expenses The Company complies with FASB ASC Topic 718 Compensation—Stock Compensation, which establishes standards for the accounting for transactions in which an entity exchanges its equity instruments for goods or services. It also addresses transactions in which an entity incurs liabilities in exchange for goods or services that is based on the fair value of the entity’s equity instruments or that may be settled by the issuance of those equity instruments. FASB ASC Topic 718 primarily focuses on accounting for transactions in which an entity obtains employee services in share-based payment transactions. This statement requires a public entity to expense the cost of employee services received in exchange for an award of equity instruments. This statement also provides guidance on valuing and expensing these awards, as well as disclosure requirements of these equity arrangements. The Company adopted FASB ASC Topic 718 upon formation of the Company and expenses share based costs in the period incurred. Going concern The Company’s financial statements are prepared in accordance with generally accepted accounting principles applicable to a going concern. This contemplates the realization of assets and the liquidation of liabilities in the normal course of business. Currently, the Company has no cash, no material assets, accumulated losses of $3,348,765, a working capital deficit of $462,344, nor does it have operations or a source of revenue sufficient to cover its operation costs and allow it to continue as a going concern. The Company will be dependent upon the raising of additional capital through placement of our common stock in order to implement its business plan, or merge with an operating company. There can be no assurance that the Company will be successful in either situation in order to continue as a going concern. The officers and directors have committed to advancing certain operating costs of the Company. Valuation of Investments in Securities and Securities at fair value – Definition and Hierarchy FASB ASC 820-10-15 defines fair value, thereby eliminating inconsistencies in guidance found in various prior accounting pronouncements, and increases disclosures surrounding fair value calculations. FASB ASC 820-10-15 establishes a three-tiered fair value hierarchy that prioritizes inputs to valuation techniques used in fair value calculations. The three levels of inputs are defined as follows: Level 1 – unadjusted quoted prices for identical assets or liabilities in active markets accessible by the Company at the measurement date. Level 2 – inputs that are observable in the marketplace other than those inputs classified as Level 1 Level 3 – inputs that are unobservable in the marketplace and significant to the valuation The Company has no assets or liabilities that are required to be carried at fair value. Accounts payable and related party payables have fair values that approximate the carrying value due to the short term nature of these instruments. Recent Accounting Pronouncements Recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force), the AICPA, and the SEC did not, or are not believed by management to, have a material impact on the Company’s present or future consolidated financial statements. Net loss per common share Net loss per share is calculated in accordance with FASB ASC Topic 260 (formerly SFAS No. 128, Earnings Per Share). The weighted-average number of common shares outstanding during each period is used to compute basic loss per share. Diluted loss per share is computed using the weighted average number of shares and dilutive potential common shares outstanding. Dilutive potential common shares are additional common shares assumed to be exercised. Basic net loss per common share is based on the weighted average number of shares of common stock outstanding during the periods presented. The Company had 0 and 84,668,400 of common stock equivalents that were excluded from earnings per share due to the anti-dilutive nature during the years ended December 31, 2016 and 2015.

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Note 3 - Stockholders' Equity	Series A Convertible Preferred Stock As discussed in the 8K filed with the SEC on June 29, 2014, during the year ended December 31, 2014, the Company amended its articles of incorporation to designate the previously authorized series A preferred stock to series A convertible preferred stock. The preferred series A 12% convertible shares have a par value of $1, entitle holder to one vote and accrue dividends at 12% per year, paid quarterly. At the option of the holder, the stock can be converted into shares of the Company's common stock. The number of shares to be issued will be determined by dividing the amount of the Series A shares being converted by $0.001. During the year ended December 31, 2014, the Company issued 120,000 shares of series A convertible preferred stock in exchange for a prepayment of royalties to a related party totaling $120,000. During year ended December 31, 2015, the Company issued 100,000 shares of series A convertible preferred stock in exchange for a prepayment of royalties with a deemed value of $0 due to the undeterminable nature of the true future usable value to the Company. The Company also accepted the conversion notices from certain series A convertible preferred shareholders to convert a total of 138,830 shares of series A preferred stock to 138,830,000 shares of $0.001 par value common stock. The excess of the value of the preferred shares issued in excess of the value of the prepaid royalties has been expensed as a financing cost. During the year ended December 31, 2016, the Company issued 50,000 shares of Series A Preferred Stock in exchange for a $50,000 reduction of outstanding notes payable. Additionally, the Company accepted the conversion of 131,170 shares of Series A Preferred Stock for the issuance of 131,170,000 shares of common stock. There were 0 and 81,170 shares of series A convertible preferred stock issued and outstanding as of December 31, 2016 and 2015. Additionally, the Company had accrued dividends payable on series A convertible preferred stock totaling $25,448 and $19,000 at December 31, 2016 and 2015. Common Stock On March 2, 2015, the Company effected a 1:50 reverse stock split. The effects of the reverse split are shown retroactively in these financial statements. The authorized common stock of the Company consists of 275,000,000 shares and carries a par value of $0.001. During the year ended December 31, 2014, the Company bought back 380,000 post-split shares of common stock into treasury from a former officer for $100. The shares are being carried as treasury shares as reflected on the balance sheet. During the year ended December 31, 2015, the Company rescinded 730,000 common shares previously issued pursuant to certain agreements. The Company determined the holders did not have legal right to the shares as issued. During the year ended December 31, 2015, the Company issued 138,830,000 common shares from the conversion of 138,830 shares of Series A Preferred Stock. During the year ended December 31, 2015, the Company issued 900,000 shares of common stock for total cash proceeds of $45,000 and 26,211 shares to account for rounding in our 1:50 stock split as previously discussed. During the year ended December 31, 2016, the Company issued 131,170,000 common shares for the conversion of 131,170 shares of Series A Preferred Stock. There was no gain or loss on this conversion. There were 273,332,211 and 142,162,211 common shares issued and 272,952,211 and 141,782,211 outstanding at December 31, 2016 and 2015, respectively.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Note 4 - Income Taxes	We did not provide any current or deferred U.S. federal income tax provision or benefit for any of the periods presented because we have experienced operating losses since inception. Pursuant to FASB ASC Topic 740, when it is more likely than not that a tax asset cannot be realized through future income, the Company must provide an allowance for this future tax benefit. We provided a full valuation allowance on the net deferred tax asset, consisting of net operating loss carry-forwards, because management has determined that it is more likely than not that we will not earn income sufficient to realize the deferred tax assets during the carry-forward period. The sources and tax effects of the temporary differences for the periods presented are as follows: December 31, 2016 December 31, 2015 Net operating loss carry forward $ 836,605 $ 748,640 Applicable Canadian Federal and Provincial tax rates 26.5 % 26.5 % Deferred tax asset 221,700 198,390 Valuation allowance (221,700 ) (198,390 ) Net deferred tax asset $ - $ - This represents an increase in the net operating loss carry forward of $22,298 and $430,501 for the years ended December 31, 2016 and 2015. A reconciliation of income taxes computed at the United States federal statutory rate of 35% to the income tax recorded is as follows: December 31, 2016 December 31, 2015 Tax benefit at United States Federal statutory rate (35%) $ 19,354 $ 220,538 Differences in U.S. and Canadian tax rates on provision (4,700 ) (36,592 ) Non-deductible losses-prepaids - (69,862 ) Increase in valuation allowance (14,654 ) (114,083 ) Income tax provision $ - $ - This represents an increase in the valuation allowance of $14,654 and $114,083 for the years ended December 31, 2016 and 2015. The Company did not pay any income taxes during the years ended December 31, 2016 or 2015, or since inception. The net federal operating loss carry forward will begin to expire in 2026. This carry forward may be limited upon the consummation of a business combination under IRC Section 381. Tax years commencing in 2012 remain open for examination by the IRS, where applicable.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Note 5 - Related Party Transactions	During the years ended December 31, 2016 and 2015, the Company received loans from related parties totaling $2,350 and $15,784 to fund operations via expenses paid directly to vendors on behalf of the Company. These loans are non-interest bearing, are due on demand and as such included in current liabilities. Imputed interest has been considered, but determined to be immaterial to the financial statements as a whole. On August 8, 2015, the Company entered into a convertible note payable for $15,784 in exchange for the related party payable incurred from expenses paid on behalf of the Company. The note carries interest at a rate of 6% per annum, is due on August 24, 2016 and may be converted into common stock of the Company at the option of the noteholder at a rate of $.01 per share. The beneficial conversion feature in the note created a debt discount of $15,784 of which $5,535 was recognized during the year ended December 31, 2015 and $10,249 during the year ended December 31, 2016 leaving an unamortized discount of $10,249 and $0 as of December 31, 2015 and December 31, 2016. There was $2,634 and $10,634 principal and $606 and $360 of interest due as of December 31, 2016 and 2015. During the year ended December 31, 2016, the Company identified $40,000 of liabilities for services performed by former related parties for which the original debtors no longer have a legal claim to collect based on statutes of limitations having expired in Ontario, Canada, the province in which the services were performed. As such, the amounts payable were written off and recorded to paid in capital in the current year.

Excess Cost of Prepaid Royaltie

Excess Cost of Prepaid Royalties Over Value	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Note 6 - Excess Cost of Prepaid Royalties Over Value	During the year ended December 31, 2015, the Company issued a total of 100,000 preferred shares of $1 par value Series A convertible preferred stock. The shares carried a value of $199,607 resulting in an immediate excess payment over value of $199,607 based on the Company’s determination that it may not realize value for the prepayment resulting in a full charge-off to operations for $199,607.

Notes Payable

Notes Payable	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Note 7 - Notes Payable	During the year ended December 31, 2015, the Company entered into a note payable with an unrelated party as a settlement for payment of consulting services provided valued at $350,000. The note carries interest of 9% compounded annually and is due on November 19, 2016. During the year ended December 31, 2016, the Company issued 50,000 shares of series A convertible preferred stock as repayment of $31,500 of accrued interest and $18,500 of outstanding principal. There was $331,500 and $350,000 of principal and $10,299 and $19,504 of accrued interest due as of December 31, 2016 and 2015. Accrued interest payable is included in “accounts payable and accrued liabilities” on the balance sheet.

Convertible Notes Payable

Convertible Notes Payable	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Note 8 - Convertible Notes Payable	During the year ended December 31, 2015, the Company entered into a convertible note payable with an unrelated party resulting in net cash proceeds to the Company totaling $19,700. The note is convertible into common stock of the Company at the option of the noteholder at a rate of $0.01 per share. The Company measured the value of the beneficial conversion feature of the note and recorded a discount equal to the face value of the note on the date of issuance. The discount will be recognized ratably over the life of the note through the due date as shown below. During the year ended December 31, 2016, the Company entered into a convertible note payable with an unrelated party resulting in net cash proceeds to the Company totaling $16,500. The note is convertible into common stock of the Company at the option of the noteholder at a rate of $0.01 per share. The Company measured the value of the beneficial conversion feature of the note and recorded a discount equal to the face value of the note on the date of issuance. The discount will be recognized ratably over the life of the note through the due date as shown below. During the year ended December 31, 2016, the Company received a $600 loan from an unrelated party. The loan carries interest at 6% annually and is due on demand. There is not an executed agreement in place for the note. A summary of the outstanding convertible and non-convertible notes payable as of December 31, follows: Due Date Principal Discount Net Value Noteholder 1 9/1/2016 $ 14,200 $ - $ 14,200 Noteholder 1 6/2/2017 16,500 (6,916 ) 9,584 Noteholder 1 On Demand 600 - 600 Total $ 31,300 $ (6,916 ) $ 24,384

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
Note 9 - Subsequent Events	As reported in the Company’s 8-K filed on March 8, 2017, on January 31, 2017, the Company reached a settlement agreement to have 71,140,000 shares of its common stock returned for cancellation and rescission. The agreement also cancelled approximately $30,000 in the Company’s debt and interest related to two alleged Convertible Promissory Notes signed by the Company's previous Chief Executive Officer. Also on January 31, 2017, the Company reached an agreement with its 9% Secured Promissory Note holder to retire $250,000 of outstanding principal and interest by way of the issuance of 12,500,000 common shares of the Company. As part of the agreement the note maturity date was extended to January 26, 2018 for the approximate $50,000 balance.

Significant Accounting Polici16

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2016
Significant Accounting Policies Policies
Estimates	The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Cash	For the Statements of Cash Flows, all highly liquid investments with maturity of three months or less are considered to be cash equivalents. There were no cash equivalents as of December 31, 2016 or 2015.
Income taxes	Income taxes are provided for using the liability method of accounting in accordance with FASB ASC Topic 740 (formally SFAS No. 109 “Accounting for Income Taxes”). A deferred tax asset or liability is recorded for all temporary differences between financial and tax reporting. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax basis. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effect of changes in tax laws and rates on the date of enactment.
Revenue Recognition	Revenue is recognized when persuasive evidence of an agreement exists, the price is fixed or determinable, goods are delivered or services performed and collectability is reasonably assured. The Company did not generate any revenues during the years ended December 31, 2016 or 2015.
Convertible debt	The Company records a beneficial conversion feature related to the issuance of convertible debts that have conversion features at fixed or adjustable rates. The beneficial conversion feature for the convertible instruments is recognized and measured by allocating a portion of the proceeds as an increase in additional paid-in capital and as a reduction to the carrying amount of the convertible instrument equal to the intrinsic value of the conversion features. The beneficial conversion feature will be accreted by recording additional non-cash interest expense over the expected life of the convertible notes.
Share Based Expenses	The Company complies with FASB ASC Topic 718 Compensation—Stock Compensation, which establishes standards for the accounting for transactions in which an entity exchanges its equity instruments for goods or services. It also addresses transactions in which an entity incurs liabilities in exchange for goods or services that is based on the fair value of the entity’s equity instruments or that may be settled by the issuance of those equity instruments. FASB ASC Topic 718 primarily focuses on accounting for transactions in which an entity obtains employee services in share-based payment transactions. This statement requires a public entity to expense the cost of employee services received in exchange for an award of equity instruments. This statement also provides guidance on valuing and expensing these awards, as well as disclosure requirements of these equity arrangements. The Company adopted FASB ASC Topic 718 upon formation of the Company and expenses share based costs in the period incurred.
Going concern	The Company’s financial statements are prepared in accordance with generally accepted accounting principles applicable to a going concern. This contemplates the realization of assets and the liquidation of liabilities in the normal course of business. Currently, the Company has no cash, no material assets, accumulated losses of $3,348,765, a working capital deficit of $462,344, nor does it have operations or a source of revenue sufficient to cover its operation costs and allow it to continue as a going concern. The Company will be dependent upon the raising of additional capital through placement of our common stock in order to implement its business plan, or merge with an operating company. There can be no assurance that the Company will be successful in either situation in order to continue as a going concern. The officers and directors have committed to advancing certain operating costs of the Company.
Valuation of Investments in Securities and Securities at fair value – Definition and Hierarchy	FASB ASC 820-10-15 defines fair value, thereby eliminating inconsistencies in guidance found in various prior accounting pronouncements, and increases disclosures surrounding fair value calculations. FASB ASC 820-10-15 establishes a three-tiered fair value hierarchy that prioritizes inputs to valuation techniques used in fair value calculations. The three levels of inputs are defined as follows: Level 1 – unadjusted quoted prices for identical assets or liabilities in active markets accessible by the Company at the measurement date. Level 2 – inputs that are observable in the marketplace other than those inputs classified as Level 1 Level 3 – inputs that are unobservable in the marketplace and significant to the valuation The Company has no assets or liabilities that are required to be carried at fair value. Accounts payable and related party payables have fair values that approximate the carrying value due to the short term nature of these instruments.
Recent Accounting Pronouncements	Recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force), the AICPA, and the SEC did not, or are not believed by management to, have a material impact on the Company’s present or future consolidated financial statements.
Net loss per common share	Net loss per share is calculated in accordance with FASB ASC Topic 260 (formerly SFAS No. 128, Earnings Per Share). The weighted-average number of common shares outstanding during each period is used to compute basic loss per share. Diluted loss per share is computed using the weighted average number of shares and dilutive potential common shares outstanding. Dilutive potential common shares are additional common shares assumed to be exercised. Basic net loss per common share is based on the weighted average number of shares of common stock outstanding during the periods presented. The Company had 0 and 84,668,400 of common stock equivalents that were excluded from earnings per share due to the anti-dilutive nature during the years ended December 31, 2016 and 2015.

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2016
Income Taxes Tables
Schedule of deferred income tax assets	December 31, 2016 December 31, 2015 Net operating loss carry forward $ 836,605 $ 748,640 Applicable Canadian Federal and Provincial tax rates 26.5 % 26.5 % Deferred tax asset 221,700 198,390 Valuation allowance (221,700 ) (198,390 ) Net deferred tax asset $ - $ -
Schedule of income Taxes	December 31, 2016 December 31, 2015 Tax benefit at United States Federal statutory rate (35%) $ 19,354 $ 220,538 Differences in U.S. and Canadian tax rates on provision (4,700 ) (36,592 ) Non-deductible losses-prepaids - (69,862 ) Increase in valuation allowance (14,654 ) (114,083 ) Income tax provision $ - $ -

Convertible Notes Payable (Tabl

Convertible Notes Payable (Tables)	12 Months Ended
	Dec. 31, 2016
Convertible Notes Payable Tables
Summary of the outstanding convertible notes payable	Due Date Principal Discount Net Value Noteholder 1 9/1/2016 $ 14,200 $ - $ 14,200 Noteholder 1 6/2/2017 16,500 (6,916 ) 9,584 Noteholder 1 On Demand 600 - 600 Total $ 31,300 $ (6,916 ) $ 24,384

Nature of Business (Details Nar

Nature of Business (Details Narrative)	12 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
State Country Name	State of Nevada
Date of Incorporation	Jan. 17, 2007
Record access description	Client can access the record globally 24 hours a day - 7 days a week to view it or transfer it securely

Significant Accounting Polici20

Significant Accounting Policies (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Notes to Financial Statements
Working capital deficit	$ (462,344)
Accumulated deficit	$ (3,348,765)	$ (3,254,352)
Anti-dilutive shares	0	84,668,400

Stockholders' Equity (Details N

Stockholders' Equity (Details Narrative) - USD ($)	Mar. 02, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Post-split shares		380,000	380,000
Issuance of common stock			$ 45,000
Dividends payable		$ 25,448	$ 19,000
Common stock; shares authorized		275,000,000	275,000,000
Common stock; shares issued		273,332,211	142,162,211
Common stock; shares outstanding		272,952,211	141,782,211
Common stock par value		$ 0.001	$ 0.001
Reverse stock split	1:50
Common Stock
Recession of common shares			730,000
Conversion of preferred shares to common shares		131,170,000	138,830
Common shares issued			138,830,000
Issuance of common shares for rounding in stock split, Shares			26,211
Common stock issued for cash, Amount			$ 900
Common stock issued for cash, Shares			900,000
Common stock par value			$ 0.001
Reverse stock split			1:50
Series A convertible preferred Stock [Member]
Percentage of convertible shares				12.00%
Convertible preferred stock par value		$ 1	$ 1	$ 1
Percentage of dividends				12.00%
Converted shares par value				$ 0.001
Converted shares		131,170
Issuance of common stock		$ 131,170,000
Repayment of royalty to related party, shares			$ 100,000	$ 120,000
Repayment of royalty to related party value			$ 0	$ 120,000
Series A convertible preferred stock; shares issued		0	81,170
Series A convertible preferred stock; shares outstanding		0	81,170
Conversion of preferred shares to common shares		131,170	138,830
Common shares issued		131,170,000	138,830,000
Shares issued		50,000
Notes payable outstanding amount		$ 50,000

Income Taxes (Details)

Income Taxes (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Income Taxes Details
Net operating loss carry forward	$ 836,605	$ 748,640
Applicable Canadian Federal and Provincial tax rates	26.50%	26.50%
Deferred tax asset	$ 221,700	$ 198,390
Valuation allowance	(221,700)	(198,390)
Net deferred tax asset

Income Taxes (Details 1)

Income Taxes (Details 1) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Income Taxes Details 1
Tax benefit at United States Federal statutory rate (35%)	$ 19,354	$ 220,538
Differences in U.S. and Canadian tax rates on provision	(4,700)	(36,592)
Non-deductible losses-prepaids		(69,862)
Increase in valuation allowance	(14,654)	(114,083)
Income tax provision

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Income Taxes Details Narrative
Net operating loss carryforwards	$ 22,298	$ 430,501
United States federal statutory rate	35.00%
Net operating loss carryforwards, expiration date	2,026
Valuation allowance	$ 14,654	$ 114,083

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	Aug. 08, 2015	Dec. 31, 2016	Dec. 31, 2015
Unamortized debt discount		$ 6,916	$ 12,835
Debt discount		10,249	5,535
Beneficial conversion feature debt discount		15,784
Principal debt amount		2,634	10,634
Accrued interest		606	360
Proceeds from related party loans		2,350	15,784
Convertible note payable		$ 24,384	$ 350,000
Interest rate		6.00%	9.00%
Debt due date			Nov. 19, 2016
Conversion price		$ 0.01	$ 0.01
Liabilities for services		$ 40,000
Convertible Notes Payable [Member]
Convertible note payable	$ 15,784
Interest rate	6.00%
Debt due date	Aug. 24, 2016
Conversion price	$ 0.01

Excess Cost of Prepaid Royalt26

Excess Cost of Prepaid Royalties Over Value (Details Narrative) - Series A convertible preferred Stock [Member] - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Share issued	50,000	100,000
Convertible preferred stock, par value	$ 1	$ 1	$ 1
Shares issued, value		$ 199,607

Notes Payable (Details Narrativ

Notes Payable (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Principal debt amount	$ 2,634	$ 10,634
Accrued interest	606	360
Convertible note payable	$ 24,384	$ 350,000
Interest rate	6.00%	9.00%
Debt due date		Nov. 19, 2016
Series A convertible preferred Stock [Member]
Share issued	50,000	100,000
Repayment of accrued interest	$ 31,500
Repayment of outstanding principal	18,500
Note Payable [Member]
Principal debt amount	331,500	$ 350,000
Accrued interest	$ 10,299	$ 19,504

Convertible Notes Payable (Deta

Convertible Notes Payable (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Principal	$ 31,300
Discount	(6,916)
Net Value	$ 24,384	$ 350,000
Noteholder 1 [Member]
Due Date	9/1/2016
Principal	$ 14,200
Discount
Net Value	$ 14,200
Noteholder 2 [Member]
Due Date	6/2/2017
Principal	$ 16,500
Discount	(6,916)
Net Value	$ 9,584
Noteholder 3 [Member]
Due Date	On Demand
Principal	$ 600
Discount
Net Value	$ 600

Convertible Notes Payable (De29

Convertible Notes Payable (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Convertible Notes Payable Details Narrative
Proceeds from convertible notes payable	$ 16,500	$ 19,700
Conversion price	$ 0.01	$ 0.01
Loan from related party	$ 600
Interest rate	6.00%	9.00%

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	Jan. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Promissory Note interest rate		6.00%	9.00%
Subsequent Event [Member]
Common stock returned for cancellation	71,140,000
Cancellation of debt and interest	$ 30,000
Subsequent Event [Member] | 9% Secured Promissory Note [Member]
Promissory Note outstanding principal and interest amount	$ 250,000
Issuance of common shares	12,500,000
Promissory Note maturity date	Jan. 26, 2018
Promissory Note interest rate	9.00%
Promissory Note principal balance	$ 50,000