WedoTalk (WDTK) 10-K 26 Mar 19 2018 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2018	Mar. 19, 2019	Jun. 30, 2018
Document And Entity Information
Entity Registrant Name	Shentang International, Inc.
Entity Central Index Key	0001422296
Trading Symbol	SHNL
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Type	10-K
Document Period End Date	Dec. 31, 2018
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2018
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Shell Company	true
Entity Emerging Growth Company	false
Entity Ex Transition Period	false
Entity Public Float			$ 1,423,840
Entity Common Stock, Shares Outstanding		47,000,000

Balance Sheets

Balance Sheets - USD ($)	Dec. 31, 2018	Dec. 31, 2017
CURRENT ASSETS:
Notes receivable - related party	$ 7,632
Total current assets	7,632
TOTAL ASSETS	7,632
CURRENT LIABILITIES:
Accounts Payable and Accrued Expenses	6,250
Loan payable - related party	20,885
Total current liabilities	27,135
Commitments and Contingencies
STOCKHOLDERS' DEFICIT
Common stock, par value $0.001 per share; 190,000,000 shares authorized; 47,000,000 and 20,000,000 shares issued and outstanding in 2018 and 2017, respectively	47,000	20,000
Additional paid in capital	556,833	556,833
Accumulated deficit	(623,336)	(576,833)
Total stockholders' deficit	(19,503)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 7,632

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2018	Dec. 31, 2017
Statement of Financial Position [Abstract]
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	190,000,000	190,000,000
Common stock, shares issued	47,000,000	20,000,000
Common stock, shares outstanding	47,000,000	20,000,000

Statements of Operations

Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Income Statement [Abstract]
REVENUES
OPERATING EXPENSES:
Legal fees	20,025
Audit and accounting fees	14,800
General and Administrative	11,810
Total operating expenses	46,635
LOSS BEFORE OTHER INCOME	(46,635)
Other income (expense)
Interest income	132
Total other income (expense)	132
NET LOSS	$ (46,503)
Weighted average common shares outstanding - basic and diluted	42,330,000

Statement of Stockholders' (Def

Statement of Stockholders' (Deficit) - USD ($)	Common Stock	Additional Paid in Capital	Deficit Accum	Other Comprehensive Income	Total
Balance at Dec. 31, 2016	$ 20,000	$ 556,833	$ (576,833)
Balance, shares at Dec. 31, 2016	20,000,000
Net income for the period
Balance at Dec. 31, 2017	$ 20,000	556,833	(576,833)
Balance, shares at Dec. 31, 2017	20,000,000
Issuance of common stock to related party	$ 27,000				27,000
Issuance of common stock to related party, shares	27,000,000
Net income for the period			(46,503)		(46,503)
Balance at Dec. 31, 2018	$ 47,000	$ 556,833	$ (623,336)		$ (19,503)
Balance, shares at Dec. 31, 2018	47,000,000

Statements of Cash Flows

Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
OPERATING ACTIVITIES:
Net loss	$ (46,503)
Adjustments to reconcile net loss to net cash (used in) operating activities:
Stock issued to related party	27,000
Changes in net assets and liabilities
Interest receivable	(132)
Accounts payable and accrued expenses	6,250
NET CASH USED IN OPERATING ACTIVITIES	(13,385)
INVESTING ACTIVITIES
Note to related party	(7,500)
NET CASH USED IN INVESTING ACTIVITIES	(7,500)
FINANCING ACTIVITIES:
Proceeds from related party	40,385
Payments on related party loan payable	(19,500)
NET CASH PROVIDED BY FINANCING ACTIVITIES	20,885
NET INCREASE (DECREASE) IN CASH
CASH - BEGINNING OF PERIOD	0	0
CASH - END OF PERIOD	0	0
Non-cash investing and financing activities:
Note to related party	(7,500)
Payments on related party notes payable	$ (19,500)

Organization and Basis of Accou

Organization and Basis of Accounting	12 Months Ended
	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and basis of accounting	Note 1 – Organization and basis of accounting Basis of Presentation and Organization Shentang International, Inc. (“we” or the “Company”) was incorporated in the State of Nevada on June 29, 2007. We were an exploration-stage company engaged in the exploration of mineral resource properties. On July 22, 2009, Shentang International conducted a 1-to-10 stock split (the “Stock Split”) of the issued and outstanding common stock, so the Company’s issued and outstanding shares increased from 1,670,000 to 16,700,000 with par value of $0.001. Pursuant to a board resolution dated October 21, 2009, the Company increased its authorized number of common stock from 50,000,000 to 190,000,000, and conducted a 2-for-5 reverse stock split (the “Reverse Stock Split”) of the issued and outstanding common stock. After the Reverse Stock Split, the Company’s issued and outstanding shares changed from 50,000,000 to 20,000,000 with par value of $0.001 effective on October 21, 2009. This reverse stock split also give retroactive effect in the balance sheet as of December 31, 2008 and the computation of basic and diluted EPS is adjusted retroactively for all period presented accordingly. Hereinafter, Shentang International, Boom Spring and Shengtang are collectively referred to as the “Company”. The Company had exclusive use of the core technologies, including hollow/solid glass processing technology, pure manual glass rod processing technology, wire processing technology and painting processing technology. It developed “Yi Fan Feng Shun” liquor vessel with the brand of Wu Liang Ye. The Company was engaged in expanding in the international market. The Company also planned to build or acquire its own production capacity to meet the demand in the domestic Chinese market by purchasing or acquiring new equipment of machine-made glass producing. The objective of the Company was to become a large-scaled glass craftwork supplier and further develop its innovational technology. On May 11, 2018, the eight judicial District Court of Nevada appointed Custodian Ventures, LLC as custodian for Shentang International Inc., proper notice having been given to the officers and directors of Shentang International, Inc. There was no opposition. On May 16, 2018, the Company filed a certificate of revival with the state of Nevada, appointing David Lazar as, President, Secretary, Treasurer and Director. The accompanying financial statements are prepared on the basis of accounting principles generally accepted in the United States of America (“GAAP”). The Company is a development stage enterprise devoting substantial efforts to establishing a new business, financial planning, raising capital, and research into products which may become part of the Company’s product portfolio. The Company has not realized significant sales through since inception. A development stage company is defined as one in which all efforts are devoted substantially to establishing a new business and, even if planned principal operations have commenced, revenues are insignificant. The accompanying financial statements have been prepared assuming the continuation of the Company as a going concern. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and is dependent on debt and equity financing to fund its operations. Management of the Company is making efforts to raise additional funding until a registration statement relating to an equity funding facility is in effect. While management of the Company believes that it will be successful in its capital formation and planned operating activities, there can be no assurance that the Company will be able to raise additional equity capital, or be successful in the development and commercialization of the products it develops or initiates collaboration agreements thereon. The accompanying financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result from the possible inability of the Company to continue as a going concern.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Summary of significant accounting policies	Note 2 – Summary of significant accounting policies Cash and Cash Equivalents For purposes of reporting within the statements of cash flows, the Company considers all cash on hand, cash accounts not subject to withdrawal restrictions or penalties, and all highly liquid debt instruments purchased with a maturity of three months or less to be cash and cash equivalents. Property and equipment Property and equipment are stated at historical cost less accumulated depreciation and impairment. The historical cost of acquiring an item of property and equipment includes the costs necessarily incurred to bring it to the condition and location necessary for its intended use. Income Taxes The Company accounts for income taxes pursuant to FASB ASC Topic 740, Income Taxes The Company maintains a valuation allowance with respect to deferred tax assets. The Company establishes a valuation allowance based upon the potential likelihood of realizing the deferred tax asset and taking into consideration the Company's financial position and results of operations for the current period. Future realization of the deferred tax benefit depends on the existence of sufficient taxable income within the carry-forward period under the Federal tax laws. Changes in circumstances, such as the Company generating taxable income, could cause a change in judgment about the reliability of the related deferred tax asset. Any change in the valuation allowance will be included in income in the year of the change in estimate. Fair Value Measurement The Company values its convertible notes and amounts due to related partings and short term loans payable under FASB ASC 820 which defines fair value, establishes a framework for measuring fair value, and expands disclosures about fair value measurements. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (exit price). The Company utilizes market data or assumptions that market participants would use in pricing the asset or liability, including assumptions about risk and the risks inherent in the inputs to the valuation technique. These inputs can be readily observable, market corroborated, or generally unobservable. The Company classifies fair value balances based on the observability of those inputs. ASC 820 establishes a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurement) and the lowest priority to unobservable inputs (level 3 measurement). The three levels of the fair value hierarchy are as follows: Level 1 – Quoted prices are available in active markets for identical assets or liabilities as of the reporting date. Active markets are those in which transactions for the asset or liability occur in sufficient frequency and volume to provide pricing information on an ongoing basis. Level 1 primarily consists of financial instruments such as exchange-traded derivatives, marketable securities and listed equities. Level 2 - Valuations for assets and liabilities that can be obtained from readily available pricing sources via independent providers for market transactions involving similar assets or liabilities. The Company's principal markets for these securities are the secondary institutional markets, and valuations are based on observable market data in those markets. Level 3 – Pricing inputs include significant inputs that are generally less observable from objective sources. These inputs may be used with internally developed methodologies that result in management's best estimate of fair value. The Company uses Level 3 to value its derivative instruments. Employee Stock-Based Compensation The Company accounts for stock-based compensation in accordance with ASC 718 Compensation - Stock Compensation ("ASC 718"). ASC 718 addresses all forms of share-based payment ("SBP") awards including shares issued under employee stock purchase plans and stock incentive shares. Under ASC 718 awards result in a cost that is measured at fair value on the awards' grant date, based on the estimated number of awards that are expected to vest and will result in a charge to operations. Estimates The financial statements are prepared on the basis of accounting principles generally accepted in the United States of America. 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 as of December 31, 2018 and 2017, and expenses for the years ended December 31, 2017 and 2016, and cumulative from inception. Actual results could differ from those estimates made by management. Subsequent Event The Company evaluated subsequent events through the date when financial statements are issued for disclosure consideration. Adoption of Recent Accounting Pronouncements The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations. Recent Accounting Pronouncements In February 2016, the FASB issued an accounting standards update for leases. The ASU introduces a lessee model that brings most leases on the balance sheet. The new standard also aligns many of the underlying principles of the new lessor model with those in the current accounting guidance as well as the FASB's new revenue recognition standard. However, the ASU eliminates the use of bright-line tests in determining lease classification as required in the current guidance. The ASU also requires additional qualitative disclosures along with specific quantitative disclosures to better enable users of financial statements to assess the amount, timing, and uncertainty of cash flows arising from leases. The pronouncement is effective for annual reporting periods beginning after December 15, 2019, and interim periods within fiscal years beginning after December 15, 2020, for nonpublic entities using a modified retrospective approach. Early adoption is permitted. The Company is still evaluating the impact that the new accounting guidance will have on its consolidated financial statements and related disclosures and has not yet determined the method by which it will adopt the standard.

Going Concern

Going Concern	12 Months Ended
	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern	Note 3 – Going Concern The accompanying financial statements have been prepared assuming the continuation of the Company as a going concern. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and is dependent on debt and equity financing to fund its operations. Management of the Company is making efforts to raise additional funding until a registration statement relating to an equity funding facility is in effect. While management of the Company believes that it will be successful in its capital formation and planned operating activities, there can be no assurance that the Company will be able to raise additional equity capital or be successful in the development and commercialization of the products it develops or initiates collaboration agreements thereon. The accompanying financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result from the possible inability of the Company to continue as a going concern.

Discontinued Operations

Discontinued Operations	12 Months Ended
	Dec. 31, 2018
Discontinued Operations and Disposal Groups [Abstract]
Discontinued Operations	Note 4 – Discontinued Operations The Company has fully impaired all assets since the shutdown of its operations in 2009 and has recorded the effects of this impairment as part of its discontinued operations. With the absence of a substantial amount of the old records and the passage of the statute of limitations the company has recorded a discontinued operations expense in 2017 the most current year since operations shutdown based on the accumulated records obtained to date through the second quarter 2018.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2018
Related Party Transactions [Abstract]
Related Party Transactions	Note 5 – Related Party Transactions On May 31, 2018, the Company obtained a promissory note in amount of $7,500 from its custodian, Custodian Ventures, LLC, the managing member being David Lazar. The note bears an interest of 3% and all unpaid interest and principal is due within 180 days following written demand. On May 31, 2018, the Company issued 27,000,000 shares of common stock to Custodian Ventures, LLC at par for shares valued at $27,000 in exchange for settlement of a portion of a related party loan for amounts advanced to the Company in the amount of $19,500, and the promissory note issued to the Company in the amount $7,500. As of December 31, 2018, a total of $7,632, which consists of principle of $7,500 and accrued interest of $132, is due to the Company. During the year ended December 31, 2018, Custodian Ventures, LLC advanced a total of $40,385 to the Company for payment of registration, legal and accounting fees. As of December 31, 2018, the company had a loan payable remaining of $20,885 to Custodian Ventures, LLC. This loan is unsecured, non-interest bearing, and has no specific terms for repayment.

Common Stock

Common Stock	12 Months Ended
	Dec. 31, 2018
Equity [Abstract]
Common Stock	Note 6 – Common Stock On May 31, 2018, the Company issued 27,000,000 shares of common stock, with par value $0.001 for par value for services valued at $27,000 to the Company’s Chief Executive Officer, David Lazar in exchange for settlement of a portion of the related party loan in the amount of $19,500 and a promissory note issued to the Company in the amount $7,500.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Income Taxes	Note 7 – Income Taxes The Company provides for income taxes under FASB ASC 740, Accounting for Income Taxes. FASB ASC 740 requires the use of an asset and liability approach in accounting for income taxes. Deferred tax assets and liabilities are recorded based on the differences between the financial statement and tax bases of assets and liabilities and the tax rates in effect currently. FASB ASC 740 requires the reduction of deferred tax assets by a valuation allowance, if, based on the weight of available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized. In the Company's opinion, it is uncertain whether they will generate sufficient taxable income in the future to fully utilize the net deferred tax asset. Accordingly, a valuation allowance equal to the deferred tax asset has been recorded. The total deferred tax asset is $8,481 which is calculated by multiplying a 21% estimated tax rate by the cumulative net operating loss (NOL) adjusted for the following items: For the period ended December 31, 2018 Book loss for the year $ (46,503 ) Adjustments: Accrued expenses 6,250 Accrued Interest Income (132 ) Tax loss for the year (40,385 ) Estimated effective tax rate 21 % Deferred tax asset $ (8,481 ) Details for the last period are as follows: For the period ended December 31, 2018 Deferred tax asset $ 8,481 Valuation allowance (8,481 ) Current taxes payable - Income tax expense $ - Below is a chart showing the estimated corporate federal net operating loss (NOL) and the year in which it will expire. The total NOL carry forward as of December 31, 2018 was $8,481 as itemized below: Year Amount Expiration 2018 $ 8,481 2038

Restatement of Financial Statem

Restatement of Financial Statements	12 Months Ended
	Dec. 31, 2018
Accounting Changes and Error Corrections [Abstract]
Restatement of Financial Statements	Note 8 – Restatement of Financial Statements Our financial statements for the six months ended June 30, 2017 and for the nine months ended September 30, 2018, as previously filed have been restated. The previously filed financial statements did not reflect the proper classification of a note receivable to the company. The notes receivable was incorrectly reported as a notes payable, which resulted in the financial statements incorrectly recording consulting fees associated with that note. Also the previously filed financial statements did not include certain legal expenses that had been incurred by the Company during the period. The impact of this restatement on the Company’s financial statements for each period, are reflected in the tables below: BALANCE SHEET Previously Adjustment Restated ASSETS CURRENT ASSETS: Cash and cash equivalents $ 10,000 $ (5,000 ) $ 5,000 Notes receivable – related party 7,500 7,500 Total current assets 10,000 2,500 12,500 TOTAL ASSETS $ 10,000 2,500 $ 12,500 CURRENT LIABILITIES: Accounts payable and accrued expenses - - - Related party notes payable 31,235 (18,650 ) 12,585 Notes payable – Related Party 7,500 (7,500 ) - Total current liabilities 38,735 (26,150 ) 12,585 STOCKHOLDERS’ DEFICIT Common stock 47,000 - 47,000 Additional paid in capital 556,833 556,833 Accumulated deficit (632,568 ) 28,650 (603,918 ) Total stockholders’ deficit (24,735 ) 28,650 (85 ) TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT $ 10,000 2,500 $ 12,500 STATEMENT OF OPERATIONS Previously Reported Adjustment Restated $ – $ – $ – Operating expenses Related party professional fees – Common stock 34,500 (34,500 ) - Legal fees 9,425 5,000 14,425 Audit and accounting fees - 850 850 Transfer agent fees - - - Registration fees 11,810 - 11,810 Total operating expense 55,735 (28,650 ) 27,085 Loss from operations (55,735 ) 28,650 (27,085 ) Net loss $ (55,735 ) $ 28,650 $ (27,085 ) Net loss per common share – basic and diluted $ (0.00 ) $ (0.00 ) $ (0.00 ) Weighted average common shares outstanding – basic and diluted Previously Adjustment Restated $ – $ – $ – Operating expenses Related party professional fees – Common stock 34,500 (34,500 ) - Legal fees 9,425 5,000 14,425 Audit and accounting fees - 850 850 Transfer agent fees - - - Registration fees 7,810 4,000 11,810 Total operating expense 51,735 (24,650 ) 27,085 Loss from operations (51,735 ) 24,650 (27,085 ) Net loss $ (51,735 ) $ 24,650 $ (27,085 ) Net loss per common share – basic and diluted $ (0.00 ) $ (0.00 ) $ (0.00 ) Weighted average common shares outstanding – basic and diluted STATEMENT OF CASH FLOWS Previously Adjustment Restated OPERATING ACTIVITIES: Net loss $ (55,735 ) $ 28,650 (27,085 ) Adjustments to reconcile net loss to net cash (used in) operating activities: Shares issued for services 27,000 (27,000 ) - Shares issued to related party 27,000 27,000 Changes in net assets and liabilities - Accounts payable and accrued expenses - - - NET CASH USED IN OPERATING ACTIVITIES (28,735 ) 28,650 (85 ) INVESTING ACTIVITIES Loan to related party - (7,500 ) (7,500 ) NET CASH USED IN INVESTING ACTIVITIES - (7,500 ) (7,500 ) FINANCING ACTIVITIES: Proceeds from Notes payable – related party 7,500 (7,500 ) - Payments on related party loan - (19,500 ) (19,500 ) Proceeds from Related party loan 31,235 850 32,085 NET CASH PROVIDED BY FINANCING ACTIVITIES 38,735 (26,150 ) 12,585 NET INCREASE IN CASH 10,000 (5,000 ) 5,000 CASH – BEGINNING OF PERIOD 0 0 0 CASH – END OF PERIOD $ 10,000 $ (5,000 ) 5,000 SUPPLEMENTAL DISCLOSURE OF CASH FLOWS INFORMATION: Non-cash investing and financing activities: Payments on related party loan - (19,500 ) Loan issued to related party - (7,500 ) BALANCE SHEET Previously Adjustment Restated ASSETS CURRENT ASSETS: Cash and cash equivalents $ 10,000 $ (5,000 ) $ 5,000 Notes receivable – related party - 7,500 7,500 Total current assets 10,000 2,500 12,500 TOTAL ASSETS $ 10,000 2,500 $ 12,500 CURRENT LIABILITIES: Accounts payable and accrued expenses - 5,300 5,300 Related party notes payable 39,785 (19,200 ) 20,585 Notes payable – Related Party 7,500 (7,500 ) - Total current liabilities 47,285 (21,400 ) 25,885 STOCKHOLDERS’ DEFICIT Common stock 47,000 - 47,000 Additional paid in capital 556,833 556,833 Accumulated deficit (641,118 ) 23,900 (617,218 ) Total stockholders’ deficit (37,285 ) 23,900 (13,385 ) TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT $ 10,000 2,500 $ 12,500 STATEMENT OF OPERATIONS Previously Adjustment Restated $ – $ – $ – Operating expenses Professional fees – related party - - - Legal fees - 5,600 5,600 Audit and accounting fees 8,550 (850 ) 7,700 Transfer agent fees - - - Registration fees - - - Total operating expense 8,550 4,750 13,300 Loss from operations (8,550 ) 4,750 (13,300 ) Net loss $ (8,550 ) $ 4,750 $ (13,300 ) Net loss per common share – basic and diluted $ (0.00 ) $ (0.00 ) $ (0.00 ) Weighted average common shares outstanding – basic and diluted Previously Adjustment Restated $ – $ – $ – Operating expenses Professional fees – related party 34,500 (34,500 ) - Legal fees 9,425 10,600 20,025 Audit and accounting fees 8,550 - 8,550 Transfer agent fees - - - Registration fees 11,810 - 11,810 Total operating expense 64,285 (23,900 ) 40,385 Loss from operations (64,285 ) 23,900 (40,385 ) Net loss $ (64,285 ) $ 23,900 $ (40,385 ) Net loss per common share – basic and diluted $ (0.00 ) $ (0.00 ) $ (0.00 ) Weighted average common shares outstanding – basic and diluted STATEMENT OF CASHFLOWS Previously Adjustment Restated OPERATING ACTIVITIES: Net loss $ (64,285 ) $ 17,782 (46,503 ) Adjustments to reconcile net loss to net cash (used in) operating activities: Shares issued for services 27,000 (27,000 ) - Shares issued to related party 27,000 27,000 Changes in net assets and liabilities - Interest receivable (132 ) (132 ) Accounts payable and accrued expenses - 6,250 6,250 NET CASH USED IN OPERATING ACTIVITIES (37,285 ) 23,900 (13,385 ) INVESTING ACTIVITIES Loan to related party - (7,500 ) (7,500 ) NET CASH USED IN INVESTING ACTIVITIES - (7,500 ) (7,500 ) FINANCING ACTIVITIES: Proceeds from Notes payable – related party 7,500 (7,500 ) - Payments on related party loan - (19,500 ) (19,500 ) Proceeds from Related party loan 39,785 600 40,385 NET CASH PROVIDED BY FINANCING ACTIVITIES 47,285 (26,400 ) 20,885 NET INCREASE IN CASH 10,000 (10,000 ) 0 CASH – BEGINNING OF PERIOD 0 0 0 CASH – END OF PERIOD $ 10,000 $ (10,000 ) 0 SUPPLEMENTAL DISCLOSURE OF CASH FLOWS INFORMATION: Non-cash investing and financing activities: Payments on Related party loan (19,500 ) Loan issued to related party (7,500 )

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2018
Subsequent Events [Abstract]
Subsequent Events	Note 9 – Subsequent Events The Company evaluates events that occur after the year-end date through the date the financial statements are available to be issued. Accordingly, management has evaluated subsequent events through January 23, 2018, and has determined that there were no subsequent events, requiring adjustment to, or disclosure in, the financial statements.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Cash and Cash Equivalents	Cash and Cash Equivalents For purposes of reporting within the statements of cash flows, the Company considers all cash on hand, cash accounts not subject to withdrawal restrictions or penalties, and all highly liquid debt instruments purchased with a maturity of three months or less to be cash and cash equivalents.
Property and equipment	Property and equipment Property and equipment are stated at historical cost less accumulated depreciation and impairment. The historical cost of acquiring an item of property and equipment includes the costs necessarily incurred to bring it to the condition and location necessary for its intended use.
Income Taxes	Income Taxes The Company accounts for income taxes pursuant to FASB ASC Topic 740, Income Taxes The Company maintains a valuation allowance with respect to deferred tax assets. The Company establishes a valuation allowance based upon the potential likelihood of realizing the deferred tax asset and taking into consideration the Company's financial position and results of operations for the current period. Future realization of the deferred tax benefit depends on the existence of sufficient taxable income within the carry-forward period under the Federal tax laws. Changes in circumstances, such as the Company generating taxable income, could cause a change in judgment about the reliability of the related deferred tax asset. Any change in the valuation allowance will be included in income in the year of the change in estimate.
Fair Value Measurement	Fair Value Measurement The Company values its convertible notes and amounts due to related partings and short term loans payable under FASB ASC 820 which defines fair value, establishes a framework for measuring fair value, and expands disclosures about fair value measurements. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (exit price). The Company utilizes market data or assumptions that market participants would use in pricing the asset or liability, including assumptions about risk and the risks inherent in the inputs to the valuation technique. These inputs can be readily observable, market corroborated, or generally unobservable. The Company classifies fair value balances based on the observability of those inputs. ASC 820 establishes a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurement) and the lowest priority to unobservable inputs (level 3 measurement). The three levels of the fair value hierarchy are as follows: Level 1 – Quoted prices are available in active markets for identical assets or liabilities as of the reporting date. Active markets are those in which transactions for the asset or liability occur in sufficient frequency and volume to provide pricing information on an ongoing basis. Level 1 primarily consists of financial instruments such as exchange-traded derivatives, marketable securities and listed equities. Level 2 - Valuations for assets and liabilities that can be obtained from readily available pricing sources via independent providers for market transactions involving similar assets or liabilities. The Company's principal markets for these securities are the secondary institutional markets, and valuations are based on observable market data in those markets. Level 3 – Pricing inputs include significant inputs that are generally less observable from objective sources. These inputs may be used with internally developed methodologies that result in management's best estimate of fair value. The Company uses Level 3 to value its derivative instruments.
Employee Stock-Based Compensation	Employee Stock-Based Compensation The Company accounts for stock-based compensation in accordance with ASC 718 Compensation - Stock Compensation ("ASC 718"). ASC 718 addresses all forms of share-based payment ("SBP") awards including shares issued under employee stock purchase plans and stock incentive shares. Under ASC 718 awards result in a cost that is measured at fair value on the awards' grant date, based on the estimated number of awards that are expected to vest and will result in a charge to operations.
Estimates	Estimates The financial statements are prepared on the basis of accounting principles generally accepted in the United States of America. 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 as of December 31, 2018 and 2017, and expenses for the years ended December 31, 2017 and 2016, and cumulative from inception. Actual results could differ from those estimates made by management.
Subsequent Event	Subsequent Event The Company evaluated subsequent events through the date when financial statements are issued for disclosure consideration.
Adoption of Recent Accounting Pronouncements	Adoption of Recent Accounting Pronouncements The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In February 2016, the FASB issued an accounting standards update for leases. The ASU introduces a lessee model that brings most leases on the balance sheet. The new standard also aligns many of the underlying principles of the new lessor model with those in the current accounting guidance as well as the FASB's new revenue recognition standard. However, the ASU eliminates the use of bright-line tests in determining lease classification as required in the current guidance. The ASU also requires additional qualitative disclosures along with specific quantitative disclosures to better enable users of financial statements to assess the amount, timing, and uncertainty of cash flows arising from leases. The pronouncement is effective for annual reporting periods beginning after December 15, 2019, and interim periods within fiscal years beginning after December 15, 2020, for nonpublic entities using a modified retrospective approach. Early adoption is permitted. The Company is still evaluating the impact that the new accounting guidance will have on its consolidated financial statements and related disclosures and has not yet determined the method by which it will adopt the standard.

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Schedule of estimated tax rate by the cumulative net operating loss adjusted	For the period ended December 31, 2018 Book loss for the year $ (46,503 ) Adjustments: Accrued expenses 6,250 Accrued Interest Income (132 ) Tax loss for the year (40,385 ) Estimated effective tax rate 21 % Deferred tax asset $ (8,481 )
Schedule of income tax expense	For the period ended December 31, 2018 Deferred tax asset $ 8,481 Valuation allowance (8,481 ) Current taxes payable - Income tax expense $ -
Schedule of total NOL carry forward	Year Amount Expiration 2018 $ 8,481 2038

Restatement of Financial Stat_2

Restatement of Financial Statements (Tables)	12 Months Ended
	Dec. 31, 2018
Accounting Changes and Error Corrections [Abstract]
Schedule for restatement of financial statements	Previously Adjustment Restated ASSETS CURRENT ASSETS: Cash and cash equivalents $ 10,000 $ (5,000 ) $ 5,000 Notes receivable – related party 7,500 7,500 Total current assets 10,000 2,500 12,500 TOTAL ASSETS $ 10,000 2,500 $ 12,500 CURRENT LIABILITIES: Accounts payable and accrued expenses - - - Related party notes payable 31,235 (18,650 ) 12,585 Notes payable – Related Party 7,500 (7,500 ) - Total current liabilities 38,735 (26,150 ) 12,585 STOCKHOLDERS’ DEFICIT Common stock 47,000 - 47,000 Additional paid in capital 556,833 556,833 Accumulated deficit (632,568 ) 28,650 (603,918 ) Total stockholders’ deficit (24,735 ) 28,650 (85 ) TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT $ 10,000 2,500 $ 12,500 Previously Reported Adjustment Restated $ – $ – $ – Operating expenses Related party professional fees – Common stock 34,500 (34,500 ) - Legal fees 9,425 5,000 14,425 Audit and accounting fees - 850 850 Transfer agent fees - - - Registration fees 11,810 - 11,810 Total operating expense 55,735 (28,650 ) 27,085 Loss from operations (55,735 ) 28,650 (27,085 ) Net loss $ (55,735 ) $ 28,650 $ (27,085 ) Net loss per common share – basic and diluted $ (0.00 ) $ (0.00 ) $ (0.00 ) Weighted average common shares outstanding – basic and diluted Previously Adjustment Restated $ – $ – $ – Operating expenses Related party professional fees – Common stock 34,500 (34,500 ) - Legal fees 9,425 5,000 14,425 Audit and accounting fees - 850 850 Transfer agent fees - - - Registration fees 7,810 4,000 11,810 Total operating expense 51,735 (24,650 ) 27,085 Loss from operations (51,735 ) 24,650 (27,085 ) Net loss $ (51,735 ) $ 24,650 $ (27,085 ) Net loss per common share – basic and diluted $ (0.00 ) $ (0.00 ) $ (0.00 ) Weighted average common shares outstanding – basic and diluted Previously Adjustment Restated OPERATING ACTIVITIES: Net loss $ (55,735 ) $ 28,650 (27,085 ) Adjustments to reconcile net loss to net cash (used in) operating activities: Shares issued for services 27,000 (27,000 ) - Shares issued to related party 27,000 27,000 Changes in net assets and liabilities - Accounts payable and accrued expenses - - - NET CASH USED IN OPERATING ACTIVITIES (28,735 ) 28,650 (85 ) INVESTING ACTIVITIES Loan to related party - (7,500 ) (7,500 ) NET CASH USED IN INVESTING ACTIVITIES - (7,500 ) (7,500 ) FINANCING ACTIVITIES: Proceeds from Notes payable – related party 7,500 (7,500 ) - Payments on related party loan - (19,500 ) (19,500 ) Proceeds from Related party loan 31,235 850 32,085 NET CASH PROVIDED BY FINANCING ACTIVITIES 38,735 (26,150 ) 12,585 NET INCREASE IN CASH 10,000 (5,000 ) 5,000 CASH – BEGINNING OF PERIOD 0 0 0 CASH – END OF PERIOD $ 10,000 $ (5,000 ) 5,000 SUPPLEMENTAL DISCLOSURE OF CASH FLOWS INFORMATION: Non-cash investing and financing activities: Payments on related party loan - (19,500 ) Loan issued to related party - (7,500 ) Previously Adjustment Restated ASSETS CURRENT ASSETS: Cash and cash equivalents $ 10,000 $ (5,000 ) $ 5,000 Notes receivable – related party - 7,500 7,500 Total current assets 10,000 2,500 12,500 TOTAL ASSETS $ 10,000 2,500 $ 12,500 CURRENT LIABILITIES: Accounts payable and accrued expenses - 5,300 5,300 Related party notes payable 39,785 (19,200 ) 20,585 Notes payable – Related Party 7,500 (7,500 ) - Total current liabilities 47,285 (21,400 ) 25,885 STOCKHOLDERS’ DEFICIT Common stock 47,000 - 47,000 Additional paid in capital 556,833 556,833 Accumulated deficit (641,118 ) 23,900 (617,218 ) Total stockholders’ deficit (37,285 ) 23,900 (13,385 ) TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT $ 10,000 2,500 $ 12,500 Previously Adjustment Restated $ – $ – $ – Operating expenses Professional fees – related party - - - Legal fees - 5,600 5,600 Audit and accounting fees 8,550 (850 ) 7,700 Transfer agent fees - - - Registration fees - - - Total operating expense 8,550 4,750 13,300 Loss from operations (8,550 ) 4,750 (13,300 ) Net loss $ (8,550 ) $ 4,750 $ (13,300 ) Net loss per common share – basic and diluted $ (0.00 ) $ (0.00 ) $ (0.00 ) Weighted average common shares outstanding – basic and diluted Previously Adjustment Restated $ – $ – $ – Operating expenses Professional fees – related party 34,500 (34,500 ) - Legal fees 9,425 10,600 20,025 Audit and accounting fees 8,550 - 8,550 Transfer agent fees - - - Registration fees 11,810 - 11,810 Total operating expense 64,285 (23,900 ) 40,385 Loss from operations (64,285 ) 23,900 (40,385 ) Net loss $ (64,285 ) $ 23,900 $ (40,385 ) Net loss per common share – basic and diluted $ (0.00 ) $ (0.00 ) $ (0.00 ) Weighted average common shares outstanding – basic and diluted Previously Adjustment Restated OPERATING ACTIVITIES: Net loss $ (64,285 ) $ 17,782 (46,503 ) Adjustments to reconcile net loss to net cash (used in) operating activities: Shares issued for services 27,000 (27,000 ) - Shares issued to related party 27,000 27,000 Changes in net assets and liabilities - Interest receivable (132 ) (132 ) Accounts payable and accrued expenses - 6,250 6,250 NET CASH USED IN OPERATING ACTIVITIES (37,285 ) 23,900 (13,385 ) INVESTING ACTIVITIES Loan to related party - (7,500 ) (7,500 ) NET CASH USED IN INVESTING ACTIVITIES - (7,500 ) (7,500 ) FINANCING ACTIVITIES: Proceeds from Notes payable – related party 7,500 (7,500 ) - Payments on related party loan - (19,500 ) (19,500 ) Proceeds from Related party loan 39,785 600 40,385 NET CASH PROVIDED BY FINANCING ACTIVITIES 47,285 (26,400 ) 20,885 NET INCREASE IN CASH 10,000 (10,000 ) 0 CASH – BEGINNING OF PERIOD 0 0 0 CASH – END OF PERIOD $ 10,000 $ (10,000 ) 0 SUPPLEMENTAL DISCLOSURE OF CASH FLOWS INFORMATION: Non-cash investing and financing activities: Payments on Related party loan (19,500 ) Loan issued to related party (7,500 )

Organization and Basis of Acc_2

Organization and Basis of Accounting (Details) - $ / shares	1 Months Ended
	Oct. 21, 2009	Jul. 22, 2009	Dec. 31, 2018	Dec. 31, 2017
Organization and basis of accounting (Textual)
Stock split, description	The Company increased its authorized number of common stock from 50,000,000 to 190,000,000, and conducted a 2-for-5 reverse stock split (the “Reverse Stock Split”) of the issued and outstanding common stock. After the Reverse Stock Split, the Company’s issued and outstanding shares changed from 50,000,000 to 20,000,000 with par value of $0.001 effective on October 21, 2009.	Shentang International conducted a 1-to-10 stock split (the “Stock Split”) of the issued and outstanding common stock, so the Company’s issued and outstanding shares increased from 1,670,000 to 16,700,000 with par value of $0.001.
Outstanding shares		12,000,000
New shares issued		33,300,000
Issued common stock			47,000,000	20,000,000
Outstanding common stock			47,000,000	20,000,000
Par value			$ 0.001	$ 0.001
Share Exchange [Member]
Organization and basis of accounting (Textual)
Issued common stock		50,000,000
Outstanding common stock		50,000,000
Par value		$ 0.001

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)	1 Months Ended	12 Months Ended
	May 31, 2018	Dec. 31, 2018	Dec. 31, 2017
Related Party Transactions (Textual)
Issue of common stock to relates party	27,000,000
Shares value	$ 27,000
Total notes receivable		$ 7,632
Custodian Ventures, LLC [Member]
Related Party Transactions (Textual)
Promissory note amount	$ 7,500	7,500
Promissory note interest, Percentage	3.00%
Maturity term	180 days
Issue of common stock to relates party	27,000,000
Shares value	$ 27,000
Settlement of related party loan	$ 19,500
Total notes receivable		7,632
Accrued interest		132
Total advance from related party		40,385
Loan payable remaining		$ 20,885

Common Stock (Details)

Common Stock (Details)	1 Months Ended
	May 31, 2018USD ($)$ / sharesshares
Common Stock (Textual)
Shares of common stock issued | shares	27,000,000
Par value | $ / shares	$ 0.001
Value of services	$ 27,000
Related party loan	19,500
Promissory note	$ 7,500

Income Taxes (Details)

Income Taxes (Details)	12 Months Ended
	Dec. 31, 2018USD ($)
Income Tax Disclosure [Abstract]
Book loss for the year	$ (46,503)
Adjustments:
Accrued expenses	6,250
Accrued Interest Income	(132)
Tax loss for the year	$ (40,385)
Estimated effective tax rate	21.00%
Deferred tax asset	$ (8,481)

Income Taxes (Details 1)

Income Taxes (Details 1)	12 Months Ended
	Dec. 31, 2018USD ($)
Income Tax Disclosure [Abstract]
Deferred tax asset	$ 8,481
Valuation allowance	(8,481)
Current taxes payable
Income tax expense

Income Taxes (Details 2)

Income Taxes (Details 2)	12 Months Ended
	Dec. 31, 2018USD ($)
Income Tax Disclosure [Abstract]
Total NOL carry forward, Amount	$ 8,481
Total NOL carry forward, Expiration	2038

Income Taxes (Details Textual)

Income Taxes (Details Textual)	12 Months Ended
	Dec. 31, 2018USD ($)
Income Taxes (Textual)
Deferred tax asset	$ 8,481
Estimated tax rate	21.00%
Total NOL carry forward	$ 8,481

Restatement of Financial Stat_3

Restatement of Financial Statements (Details) - USD ($)	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Dec. 31, 2017	Dec. 31, 2016
CURRENT ASSETS:
Cash and cash equivalents	$ 0			$ 0	$ 0
Notes receivable - related party	7,632
Total current assets	7,632
TOTAL ASSETS	7,632
CURRENT LIABILITIES:
Accounts payable and accrued expenses	6,250
Notes payable - Related Party	20,885
Total current liabilities	27,135
STOCKHOLDERS' DEFICIT
Common stock	47,000			20,000
Additional paid in capital	556,833			556,833
Accumulated deficit	(623,336)			(576,833)
Total stockholders' deficit	(19,503)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 7,632
Adjustment [Member]
CURRENT ASSETS:
Cash and cash equivalents		$ (5,000)	$ (5,000)	0
Notes receivable - related party		7,500	7,500
Total current assets		2,500	2,500
TOTAL ASSETS		2,500	2,500
CURRENT LIABILITIES:
Accounts payable and accrued expenses		5,300
Related party notes payable		(19,200)	(18,650)
Notes payable - Related Party		(7,500)	(7,500)
Total current liabilities		(21,400)	(26,150)
STOCKHOLDERS' DEFICIT
Common stock
Additional paid in capital
Accumulated deficit		23,900	28,650
Total stockholders' deficit		23,900	28,650
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT		2,500	2,500
Previously reported [Member]
CURRENT ASSETS:
Cash and cash equivalents		10,000	10,000	0
Notes receivable - related party
Total current assets		10,000	10,000
TOTAL ASSETS		10,000	10,000
CURRENT LIABILITIES:
Accounts payable and accrued expenses
Related party notes payable		39,785	31,235
Notes payable - Related Party		7,500	7,500
Total current liabilities		47,285	38,735
STOCKHOLDERS' DEFICIT
Common stock		47,000	47,000
Additional paid in capital		556,833	556,833
Accumulated deficit		(641,118)	(632,568)
Total stockholders' deficit		(37,285)	(24,735)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT		10,000	10,000
Restated [Member]
CURRENT ASSETS:
Cash and cash equivalents		5,000	5,000	$ 0
Notes receivable - related party		7,500	7,500
Total current assets		12,500	12,500
TOTAL ASSETS		12,500	12,500
CURRENT LIABILITIES:
Accounts payable and accrued expenses		5,300
Related party notes payable		20,585	12,585
Notes payable - Related Party
Total current liabilities		25,885	12,585
STOCKHOLDERS' DEFICIT
Common stock		47,000	47,000
Additional paid in capital		556,833	556,833
Accumulated deficit		(617,218)	(603,918)
Total stockholders' deficit		(13,385)	(85)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT		$ 12,500	$ 12,500

Restatement of Financial Stat_4

Restatement of Financial Statements (Details 1) - USD ($)	3 Months Ended		6 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2018	Jun. 30, 2018	Jun. 30, 2018	Sep. 30, 2018	Dec. 31, 2018	Dec. 31, 2017
Revenues
Operating expenses
Legal fees					20,025
Audit and accounting fees					14,800
Total operating expense					46,635
Loss from operations					$ (46,635)
Weighted average common shares outstanding - basic and diluted					42,330,000
Adjustments [Member]
Revenues
Operating expenses
Related party professional fees - Common stock		(34,500)	(34,500)	(34,500)
Legal fees	5,600	5,000	5,000	10,600
Audit and accounting fees	(850)	850	850
Transfer agent fees
Registration fees			4,000
Total operating expense	4,750	(28,650)	(24,650)	(23,900)
Loss from operations	4,750	28,650	24,650	23,900
Net loss	$ 4,750	$ 28,650	$ 24,650	$ 23,900
Net loss per common share - basic and diluted	$ 0	$ 0	$ 0	$ 0
Weighted average common shares outstanding - basic and diluted
Previously Reported [Member]
Revenues
Operating expenses
Related party professional fees - Common stock		34,500	34,500	34,500
Legal fees		9,425	9,425	9,425
Audit and accounting fees	8,550			8,550
Transfer agent fees
Registration fees		11,810	7,810	11,810
Total operating expense	8,550	55,735	51,735	64,285
Loss from operations	(8,550)	(55,735)	(51,735)	(64,285)
Net loss	$ (8,550)	$ (55,735)	$ (51,735)	$ (64,285)
Net loss per common share - basic and diluted	$ 0	$ 0	$ 0	$ 0
Weighted average common shares outstanding - basic and diluted
Restated [Member]
Revenues
Operating expenses
Related party professional fees - Common stock
Legal fees	5,600	14,425	14,425	20,025
Audit and accounting fees	7,700	850	850	8,550
Transfer agent fees
Registration fees		11,810	11,810	11,810
Total operating expense	13,300	27,085	27,085	40,385
Loss from operations	(13,300)	(27,085)	(27,085)	(40,385)
Net loss	$ (13,300)	$ (27,085)	$ (27,085)	$ (40,385)
Net loss per common share - basic and diluted	$ 0	$ 0	$ 0	$ 0
Weighted average common shares outstanding - basic and diluted

Restatement of Financial Stat_5

Restatement of Financial Statements (Details 2) - USD ($)	3 Months Ended		6 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2018	Jun. 30, 2018	Jun. 30, 2018	Sep. 30, 2018	Dec. 31, 2018	Dec. 31, 2017
Changes in net assets and liabilities -
Accounts payable and accrued expenses					$ 6,250
NET CASH USED IN OPERATING ACTIVITIES					(13,385)
INVESTING ACTIVITIES
NET CASH USED IN INVESTING ACTIVITIES					(7,500)
FINANCING ACTIVITIES:
Payments on related party loan					19,500
Proceeds from Related party loan					40,385
NET CASH PROVIDED BY FINANCING ACTIVITIES					20,885
NET INCREASE IN CASH
CASH - BEGINNING OF PERIOD			$ 0	$ 0	0	0
CASH - END OF PERIOD					0	0
Adjustments [Member]
OPERATING ACTIVITIES:
Net loss	$ 4,750	$ 28,650	24,650	23,900
Adjustments to reconcile net loss to net cash (used in) operating activities:
Shares issued for services			(27,000)	(27,000)
Shares issued to related party			27,000	27,000
Changes in net assets and liabilities -
Interest receivable				(132)
Accounts payable and accrued expenses				6,250
NET CASH USED IN OPERATING ACTIVITIES			28,650	23,900
INVESTING ACTIVITIES
Loan to related party			(7,500)	(7,500)
NET CASH USED IN INVESTING ACTIVITIES			(7,500)	(7,500)
FINANCING ACTIVITIES:
Proceeds from Notes payable – related party			(7,500)	(7,500)
Payments on related party loan			(19,500)	(19,500)
Proceeds from Related party loan			850	600
NET CASH PROVIDED BY FINANCING ACTIVITIES			(26,150)	(26,400)
NET INCREASE IN CASH			(5,000)	(10,000)
CASH - BEGINNING OF PERIOD	(5,000)		0	0	0
CASH - END OF PERIOD	(5,000)	(5,000)	(5,000)	(5,000)		0
Non-cash investing and financing activities:
Payments on Related party loan
Loan issued to related party
Previously Reported [Member]
OPERATING ACTIVITIES:
Net loss	(8,550)	(55,735)	(51,735)	(64,285)
Adjustments to reconcile net loss to net cash (used in) operating activities:
Shares issued for services			27,000	27,000
Shares issued to related party
Changes in net assets and liabilities -
Interest receivable
Accounts payable and accrued expenses
NET CASH USED IN OPERATING ACTIVITIES			(28,735)	(37,285)
INVESTING ACTIVITIES
Loan to related party
NET CASH USED IN INVESTING ACTIVITIES
FINANCING ACTIVITIES:
Proceeds from Notes payable – related party			7,500	7,500
Payments on related party loan
Proceeds from Related party loan			31,235	39,785
NET CASH PROVIDED BY FINANCING ACTIVITIES			38,735	47,285
NET INCREASE IN CASH			10,000	10,000
CASH - BEGINNING OF PERIOD	10,000		0	0	0
CASH - END OF PERIOD	10,000	10,000	10,000	10,000		0
Non-cash investing and financing activities:
Payments on Related party loan
Loan issued to related party
Restated [Member]
OPERATING ACTIVITIES:
Net loss	(13,300)	(27,085)	(27,085)	(40,385)
Adjustments to reconcile net loss to net cash (used in) operating activities:
Shares issued for services
Shares issued to related party			27,000	27,000
Changes in net assets and liabilities -
Interest receivable				(132)
Accounts payable and accrued expenses				6,250
NET CASH USED IN OPERATING ACTIVITIES			(85)	(13,385)
INVESTING ACTIVITIES
Loan to related party			(7,500)	(7,500)
NET CASH USED IN INVESTING ACTIVITIES			(7,500)	(7,500)
FINANCING ACTIVITIES:
Proceeds from Notes payable – related party
Payments on related party loan			(19,500)	(19,500)
Proceeds from Related party loan			32,085	40,385
NET CASH PROVIDED BY FINANCING ACTIVITIES			12,585	20,885
NET INCREASE IN CASH			5,000	0
CASH - BEGINNING OF PERIOD	5,000		0	0	$ 0
CASH - END OF PERIOD	$ 5,000	$ 5,000	5,000	5,000		$ 0
Non-cash investing and financing activities:
Payments on Related party loan			(19,500)	(19,500)
Loan issued to related party			$ (7,500)	$ (7,500)