| NATURE OF OPERATIONS, BASIS OF PRESENTATION, RECAPITALIZATION AND GOING CONCERN | NOTE 1: NATURE OF OPERATIONS, BASIS OF PRESENTATION,
RECAPITALIZATION AND GOING CONCERN Nature of Operations The Acquisition and Related Transactions On
March 10, 2015, an Exchange Agreement was entered (the "Agreement"), by and among certain shareholders and debt holders
of the Company, representing the majority of the outstanding shares of the Company ("the AEGA Holders"), and FutureWorld,
Corp. (hereafter referred to as "FWDG"), a Delaware Corporation which is the owner of the wholly owned subsidiary, FutureLand
Properties, LLC, (hereafter referred to as "FLP"), a Colorado Limited Liability Corporation. The Exchange Agreement called
for transfer of all rights and assets of FLP owned by FWDG into AEGA and certain "additional actions" for the agreement
to become fully effective. FWDG transferred all rights, title and ownership of FLP to the Company, including all member units,
assets, intellectual property, contracts, leases, and real property which includes 240 acres in La Vita, Colorado at
the signing of the Exchange Agreement on March 10, 2015. Additional "actions" were necessary for the closing of the Exchange
Agreement, including payment of certain vendor payments, the cancellation of the Preferred Series B shares, and the issuance of
the subsequent 1,820,000 common shares to the AEGA Holders. The additional "actions" were completed on June 1, 2015,
and the Exchange Agreement signed on March 10, 2015, effectively became fully effective and closed on June 9th, 2015. Based on provision, PART II- TERMS
AND ACTIONS, paragraph 1 & 2 of the Exchange Agreement, in return for the AEGA Shares in the common shares held, in combination
with such Debt Forgiveness as set forth herein, the AEGA Holders shall receive, post-reverse division, an amount of shares to be
equal to four and nine tenths percent (4.9%) of the outstanding shares of Aegea ("Exchanged Shares") when the change
in control occurs, and after such reverse division occurs. Such Exchange Shares when issued shall be non-dilutable, meaning that
such holdings shall exist as a matter of right for a period of twelve months from the date of issuance, in such percentage. "In
order to affect such non-dilutable amount of holdings, the Corporation agrees to issue additional shares to keep such percentage
of holdings from being diluted. Such additional shares shall be issued with ten (10) days of the end of each fiscal quarter following
a new issuance, for the period of the one year. If after the reverse division there exists due to new issuance by the Corporation
in the amount of 30,000,000 shares of common (exclusive to the current issued common shares post reverse held by other shareholders),
then the AEGA Holders shall receive an initial 4.9% of such shares, which shall equal to 1,470,000 common shares; hence would entitle
FLP shareholders (FWDG) to the issuance of 95.1% of the new issuance of common stock based on 30,000,000 shares of newly issued
common stock. On May 6 th In May 1, 2015, we changed our name
to FutureLand, Corp. and effected a 1 for 400 reverse stock split of our common stock. All share and per share data in this annual
report have been retroactively restated to reflect the reverse stock split. Upon closing and the contemplated
cancellation of all outstanding shares of Series B convertible preferred stock, this transaction was accounted for as a reverse
recapitalization of FLP with the business of FLP being the continuing business since the member of FLP has voting and management
control of the combined entity. The board of directors, post
director change, purchased the assets and corporation being FutureLand from FWDG in exchange for the shares to be issued, which
shall be distributed by FWDG. On March 16, 2015, the then current board of directors of Aegea, Inc. Keith Duffy, Scott Duffy, Carran
Schneider, David Zajac and Lou Fuoco, did resign as directors of the Corporation, concurrent with the simultaneous appointment
of Saed "Sam" Talari and John Verghese being appointed as the sole directors of Aegea, Inc. FutureLand Business FutureLand Properties
LLC. was originally formed as a wholly-owned subsidiary of FutureWorld Corp. On October 6, 2014 FutureWorld entered into a Contribution
Agreement with FutureLand, a wholly-owned subsidiary of the Company. In accordance with this agreement, FutureLand, in return for
contribution of intellectual property, cash, and web development services by the Company, has exchanged 40,000,000 shares of its
common stock representing 100% of the shares outstanding. On March, 10 th FutureLand Properties LLC to become Aegea
Inc. (FutureLand Corp) wholly owned subsidiary. The agreement resulted in the FutureLand Properties LLC's shareholders (FutureWorld
Corp) to be issued 27,845,280 shares of Aegea Inc. (FutureLand Corp). This will result in FutureLand Corp's shares being held for
investment on FutureWorld's balance sheet. FutureLand Corp. operates its presented business through
its subsidiary, FutureLand Properties, is an agricultural land lease company catering to the industrial hemp, legal medical marijuana
and recreational cannabis market. Future Land was started to capitalize upon the distinct separation of the cultivation grows from
the dispensaries, specifically with respect to Colorado. In the State of Colorado, which has become the quintessential poster-child
for what the industry may look like for the rest of America, at least temporarily, as other states determine what exact direction
they will choose to go, there are residency laws that must be adhered to. For instance, in order to get a license to grow
or profit from cannabis in Colorado you must be a 2 year resident. The laws are very specific; anyone who is not a 2 year
resident cannot profit from the sale of the cannabis flower or infused products. Because of this mandate, Future Land Corp
must be a land owner and leaser in order to effectively participate in the cannabis grow industry, which we believe is essential
in order to gain a competitive advantage. We also must own the structures on the land to control the lease and our future
position in the industry. The business model is simple; offer growers the opportunity
to grow. We have the land and then we find a growers requiring assist in funding and obtaining their license and grow facility.
Next, we arrange for additional operational items needed, including but not limited to, complete build-outs provided from our associated
company, HempTech Corp, in order to capture additional revenue. Recapitalizations and reverse
stock split In May 2015, the Company changed its name to FutureLand,
Corp. and effected a 1 for 400 reverse stock split of the Company's common stock. All share and per share data in the accompanying
consolidated financial statements and footnotes have been retroactively restated to reflect the reverse stock split. Principles of Consolidation The accompanying consolidated financial
statements include the accounts of the Company and its wholly-owned inactive subsidiaries, FutureLand Properties, LLC. And FutureLand
Oregon, LLC. All inter-company balances and transactions have been eliminated in consolidation. Basis for Presentation for Interim
Financial Statements These unaudited consolidated interim
financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America
("GAAP") in accordance with the rules and regulations of the U.S. Securities and Exchange Commission ("SEC")
for interim financial information. Accordingly, they do not include all of the information and footnotes required by "GAAP"
for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered
necessary for a fair presentation have been included. The accounting policies and procedures used in the preparation of these unaudited
consolidated financial statements have been derived from the audited consolidated financial statements of the Company for the period
December 31, 2015. The consolidated balance sheet as of September 30, 2016 was also derived from those audited consolidated financial
statements. The results of operations for the Six Months Ended September 30, 2016 are not necessarily indicative of the results
to be expected for the year. The Company retroactively applied its name change and recapitalization per the share exchange agreement
for all periods presented in the accompanying unaudited consolidated financial statements. Stock-Based Compensation The Company accounts for stock-based
compensation using the fair value method following the guidance set forth in section 718-10 of the FASB Accounting Standards Codification
for disclosure about Stock-Based Compensation. This section requires a public entity to measure the cost of employee services received
in exchange for an award of equity instruments based on the grant-date fair value of the award (with limited exceptions). That
cost will be recognized over the period during which an employee is required to provide service in exchange for the award- the
requisite service period (usually the vesting period). No compensation cost is recognized for equity instruments for which employees
do not render the requisite service. Fair Value for Financial Assets
and Financial Liabilities The Company follows paragraph 825-10-50-10
of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37
of the FASB Accounting Standards Codification ("Paragraph 820-10-35-37") to measure the fair value of its financial instruments.
Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United
States of America (U.S. GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability
in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes
the inputs to valuation techniques used to measure fair value into three broad levels. The fair value hierarchy gives the highest
priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable
inputs. The three levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below:
Level 1 Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.
Level 2 Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.
Level 3 Pricing inputs that are generally observable inputs and not corroborated by market data. The carrying amounts of the Company's financial assets
and liabilities, such as cash, prepaid expense and accrued payroll tax approximate their fair values because of the short maturity
of these instruments. The derivative liabilities are stated
at their fair value as a Level 3 measurement. The Company uses a Black-Scholes model to determine the fair values of these derivative
liabilities. Embedded Conversion Features The Company evaluates embedded conversion
features within convertible debt under ASC 815 "Derivatives and Hedging" to determine whether the embedded conversion
feature(s) should be bifurcated from the host instrument and accounted for as a derivative at fair value with changes in fair value
recorded in earnings. If the conversion feature does not require derivative treatment under ASC 815, the instrument is evaluated
under ASC 470-20 "Debt with Conversion and Other Options" for consideration of any beneficial conversion feature. Derivative Financial Instruments The Company does not use derivative
instruments to hedge exposures to cash flow, market, or foreign currency risks. The Company evaluates all of it financial instruments,
including stock purchase warrants, to determine if such instruments are derivatives or contain features that qualify as embedded
derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially
recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported as charges or
credits to income. For option-based simple derivative
financial instruments, the Company uses the Black-Scholes option-pricing model to value the derivative instruments at inception
and subsequent valuation dates. The classification of derivative instruments, including whether such instruments should be recorded
as liabilities or as equity, is re-assessed at the end of each reporting period. Beneficial Conversion Feature For conventional convertible debt
where the rate of conversion is below market value, the Company records a "beneficial conversion feature" ("BCF")
and related debt discount. When the Company records a BCF,
the relative fair value of the BCF is recorded as a debt discount against the face amount of the respective debt instrument (offset
to additional paid in capital) and amortized to interest expense over the life of the debt. Recent Accounting Pronouncements In June 2014, the FASB issued ASU
2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements. ASU 2014-10 eliminates
the distinction of a development stage entity and certain related disclosure requirements, including the elimination of inception-to-date
information on the statements of operations, cash flows and stockholders' equity. The amendments in ASU 2014-10 will be effective
prospectively for annual reporting periods beginning after December 15, 2014, and interim periods within those annual periods,
however early adoption is permitted for financial statements not yet issued. The Company adopted ASU 2014-10 during the fourth
quarter of 2014, thereby no longer presenting or disclosing any information required by Topic 915. The Company has reviewed all
recently issued, but not yet effective, accounting pronouncements up to ASU 2015-10, and does not believe the future adoption of
any such pronouncements may be expected to cause a material impact on its financial condition or the results of its operations. Income Taxes The Company has adopted FASB ASC
740-10, Accounting for Income Taxes, which requires an asset and liability approach to financial accounting and reporting for income
taxes. Deferred income tax assets and liabilities are computed annually from differences between the financial statement and tax
basis of assets and liabilities that will result in taxable or deductible amounts in the future based on enacted tax laws and rates
applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established
when necessary to reduce deferred tax assets to the amount expected to be realized. Accounts Receivable Generally, the Company requires
payment prior to shipment. However, in certain circumstances, the Company grants credit to companies located throughout the U.S.
Accounts receivable consists of trade accounts arising in the normal course of business. Accounts receivable for large accounts
are secured by the underlying assets of the customer. Smaller accounts receivable, generally less than $10,000, are unsecured and
no interest is charged on past due accounts. Accounts for which no payments have been received after 30 days are considered delinquent
and customary collection efforts are initiated. Accounts receivable are carried at original invoice amount less a reserve made
for doubtful receivables based on a review of all outstanding amounts on a quarterly basis. Management has determined the allowance
for doubtful accounts by regularly evaluating individual customer receivables and considering a customer's financial condition
and credit history, and current economic conditions. To date, there has been no need to establish an allowance for doubtful accounts
related to accounts receivable. Deferred Revenue Deferred revenue represents contractual
agreement between the company and the lease holders for requested services that have not been substantially completed. Only one
type of deferred revenue is recorded in which it results from lease agreements signed with lease holders in regards to our land,
properties or equipment being furnished and the agreement calls for deferred payment on leases based on mutual agreement. For example,
the Company may decide to defer rent payments on behalf of the lease holders if the agreement calls for equipment to be furnished
or property improvements. Net Earnings (Loss) per Share The Company computes net earnings
(loss) per share in accordance with ASC 260-10, "Earnings per Share." ASC 260-10 requires presentation of both basic
and diluted earnings per share ("EPS") on the face of the income statement. Basic EPS is computed by dividing net income
(loss) available to common stockholders by the weighted average number of common shares outstanding during the period. Diluted
EPS gives effect to all dilutive potential common shares outstanding during the period. Diluted EPS excludes all dilutive potential
common shares if their effect is anti-dilutive. At June 30, 2016, we excluded 3,000 shares of Series B Preferred Stock convertible
into 3,000 shares of common stock. Going Concern As reflected in the accompanying unaudited consolidated
financial statements, the Company had a net loss of |
