Silver Hill Mines (SLVH) 10-Q/A 29 Aug 16 2016 Q2 Quarterly report (amended) Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2016	Aug. 19, 2016
Document and Entity Information
Entity Registrant Name	Silver Hill Mines Inc
Document Type	10-Q
Document Period End Date	Jun. 30, 2016
Amendment Flag	false
Entity Central Index Key	1,434,994
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		71,042,311
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q2
Entity Incorporation, Date of Incorporation	Mar. 27, 1961
Entity Incorporation, State Country Name	Nevada
Trading Symbol	slvh

SILVER HILL MINES. INC. BALANCE

SILVER HILL MINES. INC. BALANCE SHEETS (Unaudited) - USD ($)		Jun. 30, 2016	Dec. 31, 2015
Current assets
Cash and cash equivalents		$ 0	$ 0
Total current assets		0	0
Deposit on acquisition		78,000	78,000
Total assets		78,000	78,000
Current liabilities
Accounts payable and accrued expenses		145,765	97,995
Total current liabilities		145,765	97,995
Total liabilities		145,765	97,995
COMMITMENTS	[1]	0	0
Stockholders' equity
Preferred stock, $0.001 par value 50,000,000 shares authorized 10,000,000 and 10,000,000 shares issued and outstanding respectively		10,000	10,000
Common stock, $0.0001 par value 250,000,000 shares authorized 71,042,311 and 25,422,311 shares issued and outstanding respectively		7,104	2,542
Additional paid-in capital		2,212,852	1,697,415
Retained earnings		(2,297,721)	(1,729,952)
Total stockholders' equity (deficit)		(67,765)	(19,995)
Total liabilities and stockholders' equity		$ 78,000	$ 78,000
[1]	Note 6

Statement of Financial Position

Statement of Financial Position - Parenthetical - $ / shares	Jun. 30, 2016	Dec. 31, 2014
Statement of financial position
Preferred Stock, Par Value	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	50,000,000	50,000,000
Preferred Stock, Shares Issued	10,000,000	10,000,000
Preferred Stock, Shares Outstanding	10,000,000	10,000,000
Common Stock, Par Value	$ 0.0001	$ 0.0001
Common Stock, Shares Authorized	250,000,000	250,000,000
Common Stock, Shares Issued	71,042,311	25,422,311
Common Stock, Shares Outstanding	71,042,311	25,422,311

SILVER HILL MINES, INC. STATEME

SILVER HILL MINES, INC. STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Income statement
REVENUE	$ 0	$ 0	$ 0	$ 0
TOTAL REVENUE	0	0	0	0
OPERATING EXPENSES
General and Administrative	47,770	582,683	567,770	598,768
LOSS FROM OPERATIONS	(47,770)	(582,683)	(567,770)	(598,768)
NET INCOME (LOSS)	$ (47,770)	$ (582,683)	$ (567,770)	$ (598,768)
Basic and diluted loss per share	$ (0.0009)	$ (0.34)	$ (0.012)	$ (0.068)
Weighted average shares used in computing loss per share Basic and diluted	55,422,311	17,114,619	47,070,663	8,806,926

SILVER HILL MINES, INC. STATEM5

SILVER HILL MINES, INC. STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Income (loss)	$ (47,770)	$ (582,683)	$ (567,770)	$ (598,768)
Changes in operating assets and liabilities:
Increase (Decrease) in Accounts Payable			47,770	28,768
NET CASH USED IN OPERATING ACTIVITIES			(520,000)	(570,000)
CASH FLOWS USED IN FINANCING ACTIVITIES:
Deposit on investment				(78,000)
Common Stock			(520,000)	648,000
NET CASH USED IN FINANCING ACTIVITIES			(520,000)	570,000
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS			0	0
Cash and cash equivalents at beginning of period			0	0
Cash and cash equivalents at end of period	$ 0	$ 0	0	0
Supplemental Disclosures regarding cash flows:
None			$ 0	$ 0

Note 1 - Basis of Presentation

Note 1 - Basis of Presentation	6 Months Ended
	Jun. 30, 2016
Notes
Note 1 - Basis of Presentation	NOTE 1 - BASIS OF PRESENTATION The financial statements of Silver Hill Mines, Inc. (the "Company") presented in this Form 10Q are unaudited and reflect, in the opinion of Management, a fair presentation of operations for the three month periods ended June 30, 2016 and June 30, 2015. The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America 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. Management further acknowledges that it is solely responsible for adopting sound accounting practices, establishing and maintaining a system of internal accounting control and preventing and detecting fraud. The Company’s system of internal accounting control is designed to assure, among other items, that 1) recorded transactions are valid; 2) valid transactions are recorded; and 3) transactions are recorded in the proper period in a timely manner to produce financial statements which present fairly the financial condition, results of operations and cash flows of the Company for the respective periods being presented.

Note 2 - Organization and Descr

Note 2 - Organization and Description of Business	6 Months Ended
	Jun. 30, 2016
Notes
Note 2 - Organization and Description of Business	NOTE 2 – ORGANIZATION AND DESCRIPTION OF BUSINESS The Company was originally incorporated in the State of Washington on March 27, 1961 for the primary purpose of acquiring and developing mining properties. The Company has not attained commercial mining operations since its inception. On May 11, 2007, Silver Hill Mines, Inc., a Nevada corporation, was organized as the merger partner. On September 5, 2007, the change in domicile was completed by merging Silver Hills Mines, Inc., the Washington Corporation into Silver Hill Mines, Inc., the Nevada Corporation. Silver Hill Mines, Inc., the Nevada Corporation, was the surviving corporation.

Note 3 - Summary of Significant

Note 3 - Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2016
Notes
Note 3 - Summary of Significant Accounting Policies	NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Cash and cash equivalents. For purposes of the statement of cash flows, the Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. Use of Estimates. Use of estimates in preparing financial statements, management makes estimates and assumptions that affect the reported amounts of assets and liabilities in the balance sheet and revenues and expenses in the statement of operations. Actual results could differ from those estimates. Fair Value Measurements. For certain financial instruments, including accounts receivable, accounts payable, accrued expenses, interest payable, advances payable and notes payable, the carrying amounts approximate fair value due to their relatively short maturities. On January 1, 2008, the Company adopted ASC 820-10, Fair Value Measurements and Disclosures. Level 1 input to the valuation methodology are quoted prices for identical assets or liabilities in active markets. Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument. Level 3 inputs to the valuation methodology are unobservable and significant to the fair value measurement. The Company did not identify any non-recurring assets and liabilities that are required to be presented in the balance sheets at fair value in accordance with ASC 815. In February 2007, the FASB issued ASC 825-10 Financial Instruments. The carrying amounts of cash and current liabilities approximate fair value due to the short maturity of these items. These fair value estimates are subjective in nature and involve uncertainties and matters of significant judgment, and, therefore, cannot be determined with precision. Changes in assumptions could significantly affect these estimates. The Company does not hold or issue financial instruments for trading purposes, nor does it utilize derivative instruments in the management of foreign exchange, commodity price, or interest rate market risks. Income taxes Deferred income taxes are provided using the liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carry forwards, and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. 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 effects of the changes in tax laws and rates of the date of enactment. When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. The benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits in the accompanying balance sheets along with any associated interest and penalties that would be payable to the taxing authorities upon examination. Applicable interest and penalties associated with unrecognized tax benefits are classified as additional income taxes in the statements of operations. Basic and diluted net loss per share. The Company computes net income (loss) per share in accordance with ASC 260-10, Earnings per Share as if converted. Concentration of Credit Risk. Financial instruments, which potentially subject the Company to concentrations of credit risk, consist of cash and cash equivalents. The Company places its cash with high quality financial institutions and at times may exceed the FDIC insurance limit Special purpose entities. The Company does not have any off-balance sheet financing activities. Impairment or Disposal of Long-Lived Assets. The Company follows ASC 360-10, “Property, Plant, and Equipment,” “primary asset” Stock Based Compensation Effective January 1, 2006, the Company adopted the fair value recognition provisions of ASC 718 Compensation-Stock. Compensation. Under ASC 718, stock-based compensation expense recognized is based on the value of the portion of share-based payment awards that are ultimately expected to vest during the period. Based on this, our stock-based compensation is reduced for estimated forfeitures at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates. The fair value of each stock option is estimated on the date of grant using the Black-Scholes option pricing model. Assumptions used in the Black-Scholes models are based upon the following data: (1) The expected life of the option, estimated by considering the contractual term of the option, the vesting period of the option, the employees expected exercise behavior and the post-vesting employee turnover rate. (2) The expected stock price volatility of the underlying shares over the expected term of the option, based upon historical share price data. (3) The risk free interest rate is based on published U.S. Treasury Department interest rates for the expected terms of the underlying options. (4) Expected dividends, based on historical dividend data and expected future dividend activity. (5) The expected forfeiture rate, based on historical forfeiture activity and assumptions regarding future forfeitures based on the composition of current grantees. In accordance with ASC 718, the benefits of tax deductions in excess of the compensation cost recognized for options exercised during the period are classified as financing cash inflows rather than operating cash inflows. Business segments ASC 280, “Segment Reporting” “management approach” Recently issued accounting pronouncements. On June 10, 2014, the FASB issued Accounting Standards Update (ASU) No. 2014-10, Development Stage Entities (Topic 915) – Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation

Note 4 - Going Concern Uncertai

Note 4 - Going Concern Uncertainty	6 Months Ended
	Jun. 30, 2016
Notes
Note 4 - Going Concern Uncertainty	NOTE 4 – GOING CONCERN UNCERTAINITY The Company has had no significant operations, assets or liabilities since 1993 and, accordingly, is fully dependent on either future sales of securities or upon its current management and/or advances or loans from significant stockholders or corporate officers to provide sufficient working capital to preserve the integrity of the corporate entity. Because of these factors, our auditors have issued an audit opinion for the Company which includes a statement describing our going concern status. This means, in our auditor's opinion, substantial doubt about our ability to continue as a going concern exists at the date of their opinion. The Company's continued existence is dependent upon its ability to generate sufficient cash flows from operations to support its daily operations as well as provide sufficient resources to retire existing liabilities and obligations on a timely basis. The Company anticipates offering future sales of equity securities. However, there is no assurance that the Company will be able to obtain additional funding through the sales of additional equity securities or, that such funding, if available, will be obtained on terms favorable to or affordable by the Company. If no additional operating capital is received during the next twelve months, the Company will be forced to rely upon additional funds loaned by management and/or significant stockholders to preserve the integrity of the corporate entity at this time. In the event, the Company is unable to acquire advances from management and/or significant stockholders, the Company's ongoing operations would be negatively impacted. It is the intent of management and significant stockholders to provide sufficient working capital necessary to support and preserve the integrity of the corporate entity. However, no formal commitments or arrangements to advance or loan funds to the Company or repay any such advances or loans exist. There is no legal obligation for either management or significant stockholders to provide additional future funding. In such a restricted cash flow scenario, the Company would be unable to complete our business plan steps, and would, instead, delay all cash intensive activities. Without necessary cash flow, the Company may become dormant during the next twelve months, or until such time as necessary funds could be raised in the equity securities market. While the Company is of the opinion that good faith estimates of the Company's ability to secure additional capital in the future to reach our goals have been made, there is no guarantee that the Company will receive sufficient funding to sustain operations or implement any future business plan steps.

Note 5 - Income Taxes

Note 5 - Income Taxes	6 Months Ended
	Jun. 30, 2016
Notes
Note 5 - Income Taxes	NOTE 5 – INCOME TAXES Due to the change in majority ownership in 2012 and under the limitations of the Internal Revenue Code, there are no benefits to losses incurred that can be carried forward from prior years. The amount and availability of the net operating loss carry forwards may be subject to limitations set forth by the Internal Revenue Code. Factors such as the number of shares ultimately issued within a three year look-back period; whether there is a deemed more than 50 percent change in control; the applicable long-term tax exempt bond rate; continuity of historical business; and subsequent income of the Company all enter into the annual computation of allowable annual utilization of the carry forwards.

Note 6 - Related Party Transact

Note 6 - Related Party Transactions	6 Months Ended
	Jun. 30, 2016
Notes
Note 6 - Related Party Transactions	NOTE 6 – RELATED PARTY TRANSACTIONS Ending March 31, 2014, Matthew Maza, the former principal shareholder of the Company, sold his interest in the Company and is no longer a related party. Consulting shares were issued to management on May 28, 2015. A total of 20,000,000 restricted common shares to Silver Hill Management, Inc. for consulting services valued at $0.026 per share or $520,000. On March 17, 2016, the Company authorized the issuance of Twenty Million (20,000,000) restricted common shares to Silver Hill Management, Inc., a New York corporation, for consulting fees valued at $0.026 per share or $520,000. George Clair, the Company’s Chief Executive Officer, has voting and dispositive control over the shares owned by Silver Hill Management.

Note 7 - Captial Structure

Note 7 - Captial Structure	6 Months Ended
	Jun. 30, 2016
Notes
Note 7 - Captial Structure	NOTE 7 – CAPTIAL STRUCTURE As of June 30, 2016, there were 50,000,000 preferred Series "A" shares authorized with a par value of $0.001 and 10,000,000 shares issued and outstanding. As of June 30, 2016, there were 250,000,000 common shares authorized with a par value of $0.0001 and 71,042,311 shares issued and outstanding.

Note 8 - Common Stock

Note 8 - Common Stock	6 Months Ended
	Jun. 30, 2016
Notes
Note 8 - Common Stock	NOTE 8 – COMMON STOCK On May 28, 2015, the Board of Directors authorized the issuance of the following shares of common stock: (1) 1,923,077 restricted common shares to Assured Investments, LLC for $50,000, (2) 20,000,000 restricted common shares to Silver Hill Management, Inc. for consulting services valued at $0.026 Cents per share or $520,000, (3) 3,000,000 restricted common shares in the name of ISME Institute for Sport, Medizin & Ernahrung, GmbH, a company organized under the Federal Republic of Germany, as partial consideration for the Asset Purchase Agreement dated May 16, 2015. The shares are valued at $0.026 each for a total consideration of $78,000 Dollars. On March 17, 2016, the Company issued 20,000,000 restricted common shares to Silver Hill Management, Inc., for consulting services rendered, valued at $520,000 or $0.026 per share. On March 31, 2016, the Company issued a combined total 620,000 restricted common shares to consultants valued at $0.05 per share or $35,000. On May 3, 2016, the Company entered into an agreement to purchase 29 acres of land on which is located a bottling plant, together with all buildings and improvements, located in Littleton, Massachusetts. The purchase price of $19,500,000 is to be paid as $14,500,000 in cash at signing and 8,300,000 shares of non-assessable, registered stock at an agreed upon value of $0.60 per share to be delivered within 90 business days following the exchange of fully signed copies of the Agreement. On May 3, 2016, the Company authorized the issuance of the following: (1) 10,000,000 restricted common shares to Big View International LTD, a Hong Kong company, as a investment to facilitate the company's import and export of goods at a value of $0.20 per share or $2,000,000; (2) 10,000,000 restricted common shares to Cantio GmbH, a German company, as a investment to facilitate the company's import and export of goods at a value of $0.20 per share or $2,000,000; (3) 5,000,000 restricted common shares to Petra Elm, a German national and Harald Elm’s wife, as compensation for Harald Elm and his family moving to Littleton, Massachusetts at a value of $0.60 per share or $3,000,000. On May 4, 2016, the Company issued a combined total 620,000 restricted common shares to consultants valued at $0.05 per share or $35,000.

Note 9 - Deposit

Note 9 - Deposit	6 Months Ended
	Jun. 30, 2016
Notes
Note 9 - Deposit	NOTE 9 – DEPOSIT ON ACQUISITION The Company is in the due diligence process of finalizing their transaction with ISME Institute. The current fair market value of the shares being issued has been as a deposit on our balance sheet until the audited value of the acquired assets is fully determined.

Note 10 - Subsequent Events

Note 10 - Subsequent Events	6 Months Ended
	Jun. 30, 2016
Notes
Note 10 - Subsequent Events	NOTE 10 – SUBSEQUENT EVENTS For the period ended June 30, 2016, there were no recognizable subsequent events through the date the financial statements were issued.

Note 3 - Summary of Significa16

Note 3 - Summary of Significant Accounting Policies: Cash and Cash Equivalents (Policies)	6 Months Ended
	Jun. 30, 2016
Policies
Cash and Cash Equivalents	Cash and cash equivalents. For purposes of the statement of cash flows, the Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents.

Note 3 - Summary of Significa17

Note 3 - Summary of Significant Accounting Policies: Use of Estimates (Policies)	6 Months Ended
	Jun. 30, 2016
Policies
Use of Estimates	Use of Estimates. Use of estimates in preparing financial statements, management makes estimates and assumptions that affect the reported amounts of assets and liabilities in the balance sheet and revenues and expenses in the statement of operations. Actual results could differ from those estimates.

Note 3 - Summary of Significa18

Note 3 - Summary of Significant Accounting Policies: Fair Value Measurements (Policies)	6 Months Ended
	Jun. 30, 2016
Policies
Fair Value Measurements	Fair Value Measurements. For certain financial instruments, including accounts receivable, accounts payable, accrued expenses, interest payable, advances payable and notes payable, the carrying amounts approximate fair value due to their relatively short maturities. On January 1, 2008, the Company adopted ASC 820-10, Fair Value Measurements and Disclosures. Level 1 input to the valuation methodology are quoted prices for identical assets or liabilities in active markets. Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument. Level 3 inputs to the valuation methodology are unobservable and significant to the fair value measurement. The Company did not identify any non-recurring assets and liabilities that are required to be presented in the balance sheets at fair value in accordance with ASC 815. In February 2007, the FASB issued ASC 825-10 Financial Instruments. The carrying amounts of cash and current liabilities approximate fair value due to the short maturity of these items. These fair value estimates are subjective in nature and involve uncertainties and matters of significant judgment, and, therefore, cannot be determined with precision. Changes in assumptions could significantly affect these estimates. The Company does not hold or issue financial instruments for trading purposes, nor does it utilize derivative instruments in the management of foreign exchange, commodity price, or interest rate market risks.

Note 3 - Summary of Significa19

Note 3 - Summary of Significant Accounting Policies: Income Taxes (Policies)	6 Months Ended
	Jun. 30, 2016
Policies
Income Taxes	Income taxes Deferred income taxes are provided using the liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carry forwards, and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. 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 effects of the changes in tax laws and rates of the date of enactment. When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. The benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits in the accompanying balance sheets along with any associated interest and penalties that would be payable to the taxing authorities upon examination. Applicable interest and penalties associated with unrecognized tax benefits are classified as additional income taxes in the statements of operations.

Note 3 - Summary of Significa20

Note 3 - Summary of Significant Accounting Policies: Basic and Diluted Net Loss Per Share (Policies)	6 Months Ended
	Jun. 30, 2016
Policies
Basic and Diluted Net Loss Per Share	Basic and diluted net loss per share. The Company computes net income (loss) per share in accordance with ASC 260-10, Earnings per Share as if converted.

Note 3 - Summary of Significa21

Note 3 - Summary of Significant Accounting Policies: Concentration of Credit Risk (Policies)	6 Months Ended
	Jun. 30, 2016
Policies
Concentration of Credit Risk	Concentration of Credit Risk. Financial instruments, which potentially subject the Company to concentrations of credit risk, consist of cash and cash equivalents. The Company places its cash with high quality financial institutions and at times may exceed the FDIC insurance limit

Note 3 - Summary of Significa22

Note 3 - Summary of Significant Accounting Policies: Off-Balance-Sheet Credit Exposure, Policy (Policies)	6 Months Ended
	Jun. 30, 2016
Policies
Off-Balance-Sheet Credit Exposure, Policy	Special purpose entities. The Company does not have any off-balance sheet financing activities.

Note 3 - Summary of Significa23

Note 3 - Summary of Significant Accounting Policies: Impairment Or Disposal of Long-lived Assets (Policies)	6 Months Ended
	Jun. 30, 2016
Policies
Impairment Or Disposal of Long-lived Assets	Impairment or Disposal of Long-Lived Assets. The Company follows ASC 360-10, “Property, Plant, and Equipment,” “primary asset”

Note 3 - Summary of Significa24

Note 3 - Summary of Significant Accounting Policies: Stock Based Compensation (Policies)	6 Months Ended
	Jun. 30, 2016
Policies
Stock Based Compensation	Stock Based Compensation Effective January 1, 2006, the Company adopted the fair value recognition provisions of ASC 718 Compensation-Stock. Compensation. Under ASC 718, stock-based compensation expense recognized is based on the value of the portion of share-based payment awards that are ultimately expected to vest during the period. Based on this, our stock-based compensation is reduced for estimated forfeitures at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates. The fair value of each stock option is estimated on the date of grant using the Black-Scholes option pricing model. Assumptions used in the Black-Scholes models are based upon the following data: (1) The expected life of the option, estimated by considering the contractual term of the option, the vesting period of the option, the employees expected exercise behavior and the post-vesting employee turnover rate. (2) The expected stock price volatility of the underlying shares over the expected term of the option, based upon historical share price data. (3) The risk free interest rate is based on published U.S. Treasury Department interest rates for the expected terms of the underlying options. (4) Expected dividends, based on historical dividend data and expected future dividend activity. (5) The expected forfeiture rate, based on historical forfeiture activity and assumptions regarding future forfeitures based on the composition of current grantees. In accordance with ASC 718, the benefits of tax deductions in excess of the compensation cost recognized for options exercised during the period are classified as financing cash inflows rather than operating cash inflows.

Note 3 - Summary of Significa25

Note 3 - Summary of Significant Accounting Policies: Business Segments (Policies)	6 Months Ended
	Jun. 30, 2016
Policies
Business Segments	Business segments ASC 280, “Segment Reporting” “management approach”

Note 3 - Summary of Significa26

Note 3 - Summary of Significant Accounting Policies: Recently Issued Accounting Pronouncements (Policies)	6 Months Ended
	Jun. 30, 2016
Policies
Recently Issued Accounting Pronouncements	Recently issued accounting pronouncements. On June 10, 2014, the FASB issued Accounting Standards Update (ASU) No. 2014-10, Development Stage Entities (Topic 915) – Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation

Note 2 - Organization and Des27

Note 2 - Organization and Description of Business (Details)	6 Months Ended
	Jun. 30, 2016
Details
Entity Incorporation, Date of Incorporation	Mar. 27, 1961
Entity Incorporation, State Country Name	Nevada

Note 6 - Related Party Transa28

Note 6 - Related Party Transactions (Details) - Consulting services - USD ($)	Mar. 17, 2016	May 28, 2015
Stock Issued During Period, Shares, Other	20,000,000	20,000,000
Sale of Stock, Price Per Share	$ 0.026	$ 0.026
Stock Issued During Period, Value, Other	$ 520,000	$ 520,000

Note 7 - Captial Structure (Det

Note 7 - Captial Structure (Details) - $ / shares	Jun. 30, 2016	Dec. 31, 2014
Details
Preferred Stock, Shares Authorized	50,000,000	50,000,000
Preferred Stock, Par Value	$ 0.001	$ 0.001
Preferred Stock, Shares Outstanding	10,000,000	10,000,000
Common Stock, Shares Authorized	250,000,000	250,000,000
Common Stock, Par Value	$ 0.0001	$ 0.0001
Common Stock, Shares Outstanding	71,042,311	25,422,311

Note 8 - Common Stock (Details)

Note 8 - Common Stock (Details) - USD ($)	May 04, 2016	May 03, 2016	Mar. 31, 2016	May 28, 2015
Assured Investments, LLC
Stock Issued During Period, Shares, New Issues				1,923,077
Stock Issued During Period, Value, Issued for Services				$ 50,000
ISME
Stock Issued During Period, Shares, New Issues				3,000,000
Sale of Stock, Price Per Share				$ 0.026
Stock Issued During Period, Value, New Issues				$ 78,000
Sale of Stock, Price Per Share				$ 0.026
Issued to consultants
Stock Issued During Period, Shares, New Issues	620,000		620,000
Sale of Stock, Price Per Share	$ 0.05		$ 0.05
Stock Issued During Period, Value, New Issues	$ 35,000		$ 35,000
Sale of Stock, Price Per Share	$ 0.05		$ 0.05
Big View International
Stock Issued During Period, Shares, New Issues		10,000,000
Sale of Stock, Price Per Share		$ 0.20
Stock Issued During Period, Value, New Issues		$ 2,000,000
Sale of Stock, Price Per Share		$ 0.20
Cantio GmbH
Stock Issued During Period, Shares, New Issues		10,000,000
Sale of Stock, Price Per Share		$ 0.20
Stock Issued During Period, Value, New Issues		$ 2,000,000
Sale of Stock, Price Per Share		$ 0.20
Compensation
Stock Issued During Period, Shares, New Issues		5,000,000
Sale of Stock, Price Per Share		$ 0.60
Stock Issued During Period, Value, New Issues		$ 3,000,000
Sale of Stock, Price Per Share		$ 0.60