Two Hands (TWOH) 10-Q 12 May 17 2017 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information	3 Months Ended
	Mar. 31, 2017shares
Document and Entity Information:
Entity Registrant Name	TWO HANDS Corp
Document Type	10-Q
Document Period End Date	Mar. 31, 2017
Trading Symbol	twoh
Amendment Flag	false
Entity Central Index Key	1,494,413
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding	406,217,690
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	2,017
Document Fiscal Period Focus	Q1

TWO HANDS CORPORATION. - Conden

TWO HANDS CORPORATION. - Condensed Consolidated Balance Sheets - USD ($)		Mar. 31, 2017	Dec. 31, 2016
Current Assets:
Cash		$ 112	$ 1,280
Accounts and sundry receivable, net			10,188
TOTAL CURRENT ASSETS		112	11,468
Total Assets		112	11,468
Current Liabilities:
Accounts payable and accrued liabilities		133,527	38,231
Convertible notes, net	[1]	143,077	135,979
Notes payable		125,064	105,048
Due to related party		16,125	14,799
Total Current Liabilities		417,793	294,057
TOTAL LIABILITIES		417,793	294,057
Stockholders' Deficit
Preferred stock	[2]
Common stock	[3]	40,621	40,621
Stock payable		5,843	5,468
Additional paid-in capital		23,247,917	23,247,917
Accumulated deficit		(23,712,062)	(23,576,595)
TOTAL STOCKHOLDERS' DEFICIT		(417,681)	(282,589)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT		$ 112	$ 11,468
[1]	Convertible notes, net of unamortized debt discount of $21,686 and $26,173, respectively.
[2]	$0.001 par value; 1,000,000 shares authorized, 0 issued and outstanding
[3]	$0.0001 par value; 3,000,000,000 shares authorized, 406,217,690 shares issued and outstanding, respectively.

Statement of Financial Position

Statement of Financial Position - Parenthetical - $ / shares	Mar. 31, 2017	Dec. 31, 2016
Statement of Financial Position
Preferred Stock, Par Value	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	1,000,000	1,000,000
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Outstanding	0	0
Common Stock, Par Value	$ 0.0001	$ 0.0001
Common Stock, Shares Authorized	3,000,000,000	3,000,000,000
Common Stock, Shares Issued	406,217,690	406,217,690
Common Stock, Shares Outstanding	406,217,690	406,217,690

TWO HANDS CORPORATION - Condens

TWO HANDS CORPORATION - Condensed Consolidated Statements of Operations - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Income Statement
Sales		$ 64,874
Cost of sales		12,792
Gross profit		52,082
Operating Expenses:
General and administrative	$ 127,995	119,838
Stock-based compensation- services		70,000
Stock-based compensation- salaries	375	1,250
TOTAL EXPENSES	128,370	191,088
Loss from operations	(128,370)	(139,006)
Other income (loss)
Accretion of debt discount and interest expense	(7,097)	(18,151)
Total other income (loss)	(7,097)	(18,151)
Net loss for the year	$ (135,467)	$ (157,157)
Net loss per comon share- basic	$ 0	$ (0.14)
Weighted average number of common shares outstanding- basic	406,217,690	1,138,860

TWO HANDS CORPORATION - Conden5

TWO HANDS CORPORATION - Condensed Consolidated Statements of Cash Flows - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Cash flows from operating activities:
Net loss for the year	$ (135,467)	$ (157,157)
Adjustments to reconcile net loss to cash used in operating activities:
Depreciation and amortization		58
Stock issued for services and salary	375	71,250
Accretion of debt discount	7,097	18,151
Changes in operating assets and liabilities:
Increase in accounts receivable	10,188	(37,899)
Increase in prepaid expenses		5,575
Increase in deferred revenue		(10,288)
Increase in accounts payable and accrued liabilities	95,304	96,836
Net Cash (used in) operating activities	(22,503)	(13,474)
Cash flows from financing activities:
Repayment of advances		(1,549)
Advances by related party	5,439	3,403
Repayment of advances by related party	(4,120)	(2,567)
Proceeds from notes payable	20,016	14,758
Net Cash provided by financing activities	21,335	14,045
Net change in cash	(1,168)	571
Cash, beginning of period	1,280	23
Cash, end of period	112	594
Supplemental disclosure of non-cash investing and financing activities:
Interest paid
Income tax paid

Note 1 - Nature of Operations a

Note 1 - Nature of Operations and Basis of Presentation	3 Months Ended
	Mar. 31, 2017
Notes
Note 1 - Nature of Operations and Basis of Presentation	NOTE 1 - NATURE OF OPERATIONS AND BASIS OF PRESENTATION Two Hands Corporation (formerly Innovative Product Opportunities Inc.) (the "Company") was incorporated on April 3, 2009 in the State of Delaware and established a fiscal year end of December 31. From inception (April 3, 2009) until June 30, 2014 our business was a product development firm creating products designed, prototyped and produced in numerous industries including consumer and household goods, office products, furniture, and toys On March 1, 2012 the Company entered into a license agreement with Szar International, Inc. (dba Cigar & Spirits Magazine) (“Cigar & Spirits”) and moved offices to our new California address with Cigar and Spirits. The agreement granted the Company the right to market the products of Cigar & Spirits including but not limited to the sales, promotion, and advertising vehicles of the Magazine. On July 8, 2013, The Company received written notice that Cigar & Spirits will cancel the license agreement on August 1, 2013. Since July 1, 2014, our business is a research and product development firm. Over the past few years we have specialized in computer vision and gesture recognition technologies. We have leveraged our relationship with our product development team of programmers and designers to implement our vision for building a state of the art co-parenting application due to launch in the second quarter of 2017. The operations of the business are carried on by a 100% owned subsidiary, I8 Interactive Corporation, a company incorporated under the laws of Ontario,

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2017
Notes
Note 2 - Summary of Significant Accounting Policies	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES BASIS OF PRESENTATION The accompanying unaudited financial statements of Two Hands Corporation have been prepared without audit pursuant to the rules and regulations of the Securities and Exchange Commission requirements for interim financial statements. Therefore, they do not include all of the information and footnotes required by accounting principles generally accepted in the United States for complete financial statements. The financial statements should be read in conjunction with the annual financial statements for the year ended December 31, 2016 of Two Hands Corporation in our Form 10-K filed on March 31, 2017. The interim financial statements present the balance sheets, statements of operations and cash flows of Two Hands Corporation. The financial statements have been prepared in accordance with accounting principles generally accepted in the United States. The interim financial information is unaudited. In the opinion of management, all adjustments necessary to present fairly the financial position as of March 31, 2017 and the results of operations and cash flows presented herein have been included in the financial statements. All such adjustments are of a normal and recurring nature. Interim results are not necessarily indicative of results of operations for the full year. GOING CONCERN The Company's financial statements are prepared in accordance with generally accepted accounting principles applicable to a going concern. This contemplates the realization of assets and the liquidation of liabilities in the normal course of business. Currently, the Company does not have significant operations or a source of revenue sufficient to cover its operation costs and allow it to continue as a going concern. The Company has an accumulated deficit at March 31, 2017 of $23,712,062. The Company will be dependent upon the raising of additional capital through placement of its common stock in order to implement its business plan. There can be no assurance that the Company will be successful in this situation. Accordingly, these factors raise substantial doubt as to the Company's ability to continue as a going concern. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or amounts and classifications of liabilities that might result from this uncertainty. The Company is funding its initial operations by way of loans from its Chief Executive Office and others, and the use of equity to pay some operating expenses. The Company's officers and directors have committed to advancing certain operating costs of the Company. USE OF ESTIMATES AND ASSUMPTIONS Preparation of the financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates. CASH AND CASH EQUIVALENTS For purposes of the statement of cash flows, the Company considers highly liquid financial instruments purchased with a maturity of three months or less to be cash equivalents. REVENUE RECOGNITION The Company recognizes revenues and the related costs when persuasive evidence of an arrangement exists, delivery and acceptance has occurred or service has been rendered, the price is fixed or determinable, and collection of the resulting receivable is reasonably assured. Amounts invoiced or collected in advance of product delivery or providing services are recorded as deferred revenue or customer deposits. The company accrues for sales returns, bad debts, and other allowances based on its historical experience. Net sales under certain long-term contracts for product design, which may provide for periodic payments, are recognized under the percentage-of-completion method. Estimated cost-at-completion for these contracts are reviewed on a routine periodic basis, and adjustments are made periodically to the estimated cost-at-completion, based on actual costs incurred, progress made, and estimates of the costs required to complete the contractual requirements. When the estimated cost-at-completion exceeds the contract value, the contract is written down to its net realizable value, and the loss resulting from cost overruns is immediately recognized. To properly match net sales with costs, certain contracts may have revenue recognized in excess of billings (unbilled revenues), and other contracts may have billings in excess of net sales recognized (customer deposits). Under long-term contracts, the prerequisites for billing the customer for periodic payments generally involve the Company's achievement of contractually specific, objective milestones. Revenue for services contracts will be recognized under a proportional performance model if the following criteria are met (i) the arrangement provides for periodic billings as services are provided (ii) the customer receives value as the services as rendered, not just upon the completion of the services and (iii) the customer need not re-perform services that it has already received if it terminates the service contract early and hires another service provider to complete the service deliverable. If these criteria are not met, the Company will recognize revenue on the service contracts using the completed contract method. INCOME TAXES The Company accounts for income taxes in accordance with Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("FASB ASC") 740, Income Taxes. Under the assets and liability method of FASB ASC 740, deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or settled. The Company provides a valuation allowance, if necessary, to reduce deferred tax assets to their estimated realizable value. NET LOSS PER SHARE Basic net income (loss) per share includes no dilution and is computed by dividing net income (loss) available to common stockholders by the weighted average number of common shares outstanding for the period. Diluted earnings per share is computed by dividing earnings available to common shareholders by the weighted average number of common shares outstanding for the period increased to include the number of additional common shares that would have been outstanding if potentially dilutive securities had been issued. There were no potentially dilutive securities outstanding during the periods presented. FOREIGN CURRENCY TRANSLATION The financial statements are presented in the Company’s functional currency which is the United States dollars. In accordance with FASB ASC 830, Foreign Currency Matters, foreign denominated monetary assets and liabilities are translated to their United States dollar equivalents using foreign exchange rates which prevailed at the balance sheet date. Non-monetary assets and liabilities are translated at exchange rates prevailing at the transaction date. Revenue and expenses are translated at average rates of exchange during the periods presented. Related translation adjustments are reported as a separate component of stockholders' equity (deficit), whereas gains or losses resulting from foreign currency transactions are included in results of operations. STOCK-BASED COMPENSATION The Company measures stock-based compensation at the grant date based on the fair value of the award and recognizes stock-based compensation expense over the requisite service period. The Company also grants awards to non-employees and determines the fair value of such stock-based compensation awards granted as either the fair value of the consideration received or the fair value of the equity instruments issued, whichever is more reliably measurable. If the fair value of the equity instruments issued is used, it is measured using the stock price and other measurement assumptions as of the earlier of (1) the date at which a commitment for performance by the counterparty to earn the equity instruments is reached, or (2) the date at which the counterparty's performance is completed. The Company has not adopted a stock option plan and has not granted any stock options. COMPREHENSIVE INCOME (LOSS) The Company has adopted ASC Topic 220 - Comprehensive Income, which establishes standards for reporting and the display of comprehensive income, its components and accumulated balances. Comprehensive income is defined to include all changes in equity except those resulting from investments by owners or distributions to owners. Among other disclosures, Topic 220 requires that all items that are required to be recognized under the current accounting standards as a component of comprehensive income be reported in a financial statement that is displayed with the same prominence as other financial statements. Comprehensive income is displayed in the statement of stockholders' deficit and in the balance sheet as a component of stockholders' deficit. FAIR VALUE OF FINANCIAL INSTRUMENTS In accordance with the requirements of FASB ASC 820, Fair Value Measurements and Disclosures, and FASB ASC 825, Financial Instruments, the Company has determined the estimated fair value of financial instruments using available market information and appropriate valuation methodologies. FASB ASC 820 defines fair value as the price that would be received to sell an asset or paid to transfer a liability (exit price) in an orderly transaction between market participants at the measurement date. The statement establishes market or observable inputs as the preferred sources of values, followed by assumptions based on hypothetical transactions in the absence of market inputs. The statement requires fair value measurements be classified and disclosed in one of the following categories: Level 1 – Quoted prices in active markets for identical assets and liabilities. Level 2 – Quoted prices in active markets for similar assets and liabilities, quoted prices for identical or similar instruments in markets that are not active and model-derived valuations whose inputs are observable or whose significant value drivers are observable. Level 3 – Significant inputs to the valuation model are unobservable. Financial assets and liabilities are classified based on the lowest level of input that is significant to the fair value measurement. RECENT ACCOUNTING PRONOUNCEMENTS In May 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2014-09, Revenue from Contracts with Customers. In February 2016, the FASB issued ASU No. 2016-02, Leases. In March 2016, the FASB issued the ASU 2016-09, Improvements to Employee Share-Based Payment Accounting. Other recent accounting pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company's present or future consolidated financial statements.

Note 3 - Convertible Notes

Note 3 - Convertible Notes	3 Months Ended
	Mar. 31, 2017
Notes
Note 3 - Convertible Notes	NOTE 3 – CONVERTIBLE NOTES On June 10, 2014, the Company agreed to amend and add certain terms to unsecured, non-interest bearing promissory notes payable on demand issued to The Cellular Connection Ltd. issued during the period from February 22, 2013 to June 10, 2014 with a total carrying value $42,189. Under the terms of the Side Letter Agreement, the issue price of the Note is $42,189 with a face value of $54,193 and interest rate 20% per year. The terms of the Note include a fixed conversion price of $0.40 per share of Company’s common stock and a maturity date of December 31, 2014. The amendment of the terms of the Note resulted in a beneficial conversion feature of $42,189. The beneficial conversion feature of $42,189 is included in additional paid-in capital. The Note allows for the lender to secure a portion of the Company assets up to 200% of the face value of the note. On June 20 and 26, 2014 the Company elected to convert $5,500 of principal into 13,750 shares of the Company's common stock. In accordance with the original terms of the Side Letter Agreement, the convertible note was renewed on January 1, 2015, the face value increased by 20% and the maturity date was extended to December 31, 2015. From January 1 to December 31, 2015, the Company elected to convert $31,932 of principal and interest of a convertible note due to The Cellular Connection Ltd. into 159,660 shares of common stock of the Company at a fixed conversion price of $0.20 per share. In accordance with the original terms of the Side Letter Agreement, the convertible note was renewed on January 1, 2016, the face value increased by 20% and the maturity date was extended to December 31, 2016. On March 21, 2016 the Company elected to convert $16,750 of principal and interest of a convertible note due to The Cellular Connection Ltd. into 83,750 shares of common stock of the Company at a fixed conversion price of $0.20 per share. On September 1, 2016 the Company elected to convert $2,000 of principal and interest of a convertible note due to The Cellular Connection Ltd. into 20,000,000 shares of common stock of the Company at a fixed conversion price of $0.0001 per share. In accordance with the original terms of the Side Letter Agreement, the convertible note was renewed on January 1, 2017, the face value increased by 20% and the maturity date was extended to December 31, 2017. The condensed consolidated statement of operations includes interest expense of $643 and $1,318 for the three months ended March 31, 2017 and 2016, respectively. At March 31, 2017 and December 31, 2016 the carrying amount of the June 10, 2014 Note is $13,694 (face value of $15,660 less $1,966 unamortized discount) and $13,050, respectively. On September 1, 2016, Doug Clark, former Chief Executive Officer and related party, assigned the Side Letter Agreement dated June 10, 2014 with a total carrying value $382,016 to DC Design Inc. (“DC Design”). In addition on September 1, 2016, the Company entered into an amended Side Letter Agreement with DC Design to amend and add certain terms to the Side Letter Agreement and advances from the period from June 25, 2014 to December 24, 2014. Under the terms of the amended Side Letter Agreement, the issue price of the Note is $174,252 and interest rate 20% per year. The terms of the Note include a fixed conversion price of $0.003 per share of Company’s common stock and a maturity date of December 31, 2017. The modification of the Note has been accounted for as debt extinguishment and the issuance of a new debt instrument. Accordingly, in connection with extinguishment of the original debt, the Company recognized a $207,764 gain with a related party as an increase in additional paid-in capital in the condensed consolidated statement of equity. The Note allows for the lender to secure a portion of the Company assets up to 200% of the face value of the note. On September 1, 2016 the Company elected to convert $60,000 of principal and interest of the convertible note due to DC Design into 20,000,000 shares of common stock of the Company at a fixed conversion price of $0.003 per share. The condensed consolidated statement of operations includes interest expense of $6,454 and $8,677 for the three months ended March 31, 2017 and 2016, respectively. At March 31, 2017 and December 31, 2016 the carrying amount of the September 1, 2016 Note is $129,383 (face value of $149,103 less $19,720 unamortized discount) and $122,929, respectively.

Note 4 - Notes Payable

Note 4 - Notes Payable	3 Months Ended
	Mar. 31, 2017
Notes
Note 4 - Notes Payable	NOTE 4 – NOTES PAYABLE As of March 31, 2017 and December 31, 2016 notes payable due to The Cellular Connection Limited totaling $125,064 and $105,048, respectively, were outstanding. The balances are non-interest bearing, unsecured and have no specified terms of repayment.

Note 5 - Related Party Transact

Note 5 - Related Party Transactions	3 Months Ended
	Mar. 31, 2017
Notes
Note 5 - Related Party Transactions	NOTE 5 – RELATED PARTY TRANSACTIONS As of March 31, 2017 and December 31, 2016 advances of $16,125 and $14,799, respectively, were due to Nadav Elituv, the Company's Chief Executive Officer. The balance is non-interest bearing, unsecured and have no specified terms of repayment. On July 1, 2015, the Company executed an employment agreement for the period from July 1, 2015 to June 30, 2016 with Nadav Elituv, the Chief Executive Officer of the Company whereby the Company shall pay 50,000,000 shares of Common Stock of the Company and an annual salary of $360,000 payable monthly on the first day of each month from available funds. On July 1, 2016, the Company executed an employment agreement for the period from July 1, 2016 to June 30, 2017 with Nadav Elituv, the Chief Executive Officer of the Company whereby the Company shall pay 15,000,000 shares of Common Stock of the Company and an annual salary of $360,000 payable monthly on the first day of each month from available funds.

Note 6 - Stockholders' Equity

Note 6 - Stockholders' Equity	3 Months Ended
	Mar. 31, 2017
Notes
Note 6 - Stockholders' Equity	NOTE 6 - STOCKHOLDERS’ EQUITY The Company is authorized to issue an aggregate of 3,000,000,000 common shares with a par value of $0.0001 per share and 1,000,000 shares of preferred stock with a par value of $0.001 per share. No preferred shares have been issued.

Note 7 - Subsequent Events

Note 7 - Subsequent Events	3 Months Ended
	Mar. 31, 2017
Notes
Note 7 - Subsequent Events	NOTE 7 – SUBSEQUENT EVENTS In accordance with ASC 855-10, the Company has analyzed its operations subsequent to March 31, 2017 to the date these condensed consolidated financial statements were issue, and has determined that it does not have any material subsequent events to disclose in these condensed consolidated financial statements.

Note 2 - Summary of Significa13

Note 2 - Summary of Significant Accounting Policies: Basis of Presentation (Policies)	3 Months Ended
	Mar. 31, 2017
Policies
Basis of Presentation	BASIS OF PRESENTATION The accompanying unaudited financial statements of Two Hands Corporation have been prepared without audit pursuant to the rules and regulations of the Securities and Exchange Commission requirements for interim financial statements. Therefore, they do not include all of the information and footnotes required by accounting principles generally accepted in the United States for complete financial statements. The financial statements should be read in conjunction with the annual financial statements for the year ended December 31, 2016 of Two Hands Corporation in our Form 10-K filed on March 31, 2017. The interim financial statements present the balance sheets, statements of operations and cash flows of Two Hands Corporation. The financial statements have been prepared in accordance with accounting principles generally accepted in the United States. The interim financial information is unaudited. In the opinion of management, all adjustments necessary to present fairly the financial position as of March 31, 2017 and the results of operations and cash flows presented herein have been included in the financial statements. All such adjustments are of a normal and recurring nature. Interim results are not necessarily indicative of results of operations for the full year.

Note 2 - Summary of Significa14

Note 2 - Summary of Significant Accounting Policies: Going Concern (Policies)	3 Months Ended
	Mar. 31, 2017
Policies
Going Concern	GOING CONCERN The Company's financial statements are prepared in accordance with generally accepted accounting principles applicable to a going concern. This contemplates the realization of assets and the liquidation of liabilities in the normal course of business. Currently, the Company does not have significant operations or a source of revenue sufficient to cover its operation costs and allow it to continue as a going concern. The Company has an accumulated deficit at March 31, 2017 of $23,712,062. The Company will be dependent upon the raising of additional capital through placement of its common stock in order to implement its business plan. There can be no assurance that the Company will be successful in this situation. Accordingly, these factors raise substantial doubt as to the Company's ability to continue as a going concern. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or amounts and classifications of liabilities that might result from this uncertainty. The Company is funding its initial operations by way of loans from its Chief Executive Office and others, and the use of equity to pay some operating expenses. The Company's officers and directors have committed to advancing certain operating costs of the Company.

Note 2 - Summary of Significa15

Note 2 - Summary of Significant Accounting Policies: Use of Estimates and Assumptions (Policies)	3 Months Ended
	Mar. 31, 2017
Policies
Use of Estimates and Assumptions	USE OF ESTIMATES AND ASSUMPTIONS Preparation of the financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.

Note 2 - Summary of Significa16

Note 2 - Summary of Significant Accounting Policies: Cash and Cash Equivalents (Policies)	3 Months Ended
	Mar. 31, 2017
Policies
Cash and Cash Equivalents	CASH AND CASH EQUIVALENTS For purposes of the statement of cash flows, the Company considers highly liquid financial instruments purchased with a maturity of three months or less to be cash equivalents.

Note 2 - Summary of Significa17

Note 2 - Summary of Significant Accounting Policies: Revenue Recognition (Policies)	3 Months Ended
	Mar. 31, 2017
Policies
Revenue Recognition	REVENUE RECOGNITION The Company recognizes revenues and the related costs when persuasive evidence of an arrangement exists, delivery and acceptance has occurred or service has been rendered, the price is fixed or determinable, and collection of the resulting receivable is reasonably assured. Amounts invoiced or collected in advance of product delivery or providing services are recorded as deferred revenue or customer deposits. The company accrues for sales returns, bad debts, and other allowances based on its historical experience. Net sales under certain long-term contracts for product design, which may provide for periodic payments, are recognized under the percentage-of-completion method. Estimated cost-at-completion for these contracts are reviewed on a routine periodic basis, and adjustments are made periodically to the estimated cost-at-completion, based on actual costs incurred, progress made, and estimates of the costs required to complete the contractual requirements. When the estimated cost-at-completion exceeds the contract value, the contract is written down to its net realizable value, and the loss resulting from cost overruns is immediately recognized. To properly match net sales with costs, certain contracts may have revenue recognized in excess of billings (unbilled revenues), and other contracts may have billings in excess of net sales recognized (customer deposits). Under long-term contracts, the prerequisites for billing the customer for periodic payments generally involve the Company's achievement of contractually specific, objective milestones. Revenue for services contracts will be recognized under a proportional performance model if the following criteria are met (i) the arrangement provides for periodic billings as services are provided (ii) the customer receives value as the services as rendered, not just upon the completion of the services and (iii) the customer need not re-perform services that it has already received if it terminates the service contract early and hires another service provider to complete the service deliverable. If these criteria are not met, the Company will recognize revenue on the service contracts using the completed contract method.

Note 2 - Summary of Significa18

Note 2 - Summary of Significant Accounting Policies: Income Taxes (Policies)	3 Months Ended
	Mar. 31, 2017
Policies
Income Taxes	INCOME TAXES The Company accounts for income taxes in accordance with Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("FASB ASC") 740, Income Taxes. Under the assets and liability method of FASB ASC 740, deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or settled. The Company provides a valuation allowance, if necessary, to reduce deferred tax assets to their estimated realizable value.

Note 2 - Summary of Significa19

Note 2 - Summary of Significant Accounting Policies: Net Loss Per Share (Policies)	3 Months Ended
	Mar. 31, 2017
Policies
Net Loss Per Share	NET LOSS PER SHARE Basic net income (loss) per share includes no dilution and is computed by dividing net income (loss) available to common stockholders by the weighted average number of common shares outstanding for the period. Diluted earnings per share is computed by dividing earnings available to common shareholders by the weighted average number of common shares outstanding for the period increased to include the number of additional common shares that would have been outstanding if potentially dilutive securities had been issued. There were no potentially dilutive securities outstanding during the periods presented.

Note 2 - Summary of Significa20

Note 2 - Summary of Significant Accounting Policies: Foreign Currency Translation (Policies)	3 Months Ended
	Mar. 31, 2017
Policies
Foreign Currency Translation	FOREIGN CURRENCY TRANSLATION The financial statements are presented in the Company’s functional currency which is the United States dollars. In accordance with FASB ASC 830, Foreign Currency Matters, foreign denominated monetary assets and liabilities are translated to their United States dollar equivalents using foreign exchange rates which prevailed at the balance sheet date. Non-monetary assets and liabilities are translated at exchange rates prevailing at the transaction date. Revenue and expenses are translated at average rates of exchange during the periods presented. Related translation adjustments are reported as a separate component of stockholders' equity (deficit), whereas gains or losses resulting from foreign currency transactions are included in results of operations.

Note 2 - Summary of Significa21

Note 2 - Summary of Significant Accounting Policies: Stock-based Compensation (Policies)	3 Months Ended
	Mar. 31, 2017
Policies
Stock-based Compensation	STOCK-BASED COMPENSATION The Company measures stock-based compensation at the grant date based on the fair value of the award and recognizes stock-based compensation expense over the requisite service period. The Company also grants awards to non-employees and determines the fair value of such stock-based compensation awards granted as either the fair value of the consideration received or the fair value of the equity instruments issued, whichever is more reliably measurable. If the fair value of the equity instruments issued is used, it is measured using the stock price and other measurement assumptions as of the earlier of (1) the date at which a commitment for performance by the counterparty to earn the equity instruments is reached, or (2) the date at which the counterparty's performance is completed. The Company has not adopted a stock option plan and has not granted any stock options.

Note 2 - Summary of Significa22

Note 2 - Summary of Significant Accounting Policies: Comprehensive Income (loss) (Policies)	3 Months Ended
	Mar. 31, 2017
Policies
Comprehensive Income (loss)	COMPREHENSIVE INCOME (LOSS) The Company has adopted ASC Topic 220 - Comprehensive Income, which establishes standards for reporting and the display of comprehensive income, its components and accumulated balances. Comprehensive income is defined to include all changes in equity except those resulting from investments by owners or distributions to owners. Among other disclosures, Topic 220 requires that all items that are required to be recognized under the current accounting standards as a component of comprehensive income be reported in a financial statement that is displayed with the same prominence as other financial statements. Comprehensive income is displayed in the statement of stockholders' deficit and in the balance sheet as a component of stockholders' deficit.

Note 2 - Summary of Significa23

Note 2 - Summary of Significant Accounting Policies: Fair Value of Financial Instruments (Policies)	3 Months Ended
	Mar. 31, 2017
Policies
Fair Value of Financial Instruments	FAIR VALUE OF FINANCIAL INSTRUMENTS In accordance with the requirements of FASB ASC 820, Fair Value Measurements and Disclosures, and FASB ASC 825, Financial Instruments, the Company has determined the estimated fair value of financial instruments using available market information and appropriate valuation methodologies. FASB ASC 820 defines fair value as the price that would be received to sell an asset or paid to transfer a liability (exit price) in an orderly transaction between market participants at the measurement date. The statement establishes market or observable inputs as the preferred sources of values, followed by assumptions based on hypothetical transactions in the absence of market inputs. The statement requires fair value measurements be classified and disclosed in one of the following categories: Level 1 – Quoted prices in active markets for identical assets and liabilities. Level 2 – Quoted prices in active markets for similar assets and liabilities, quoted prices for identical or similar instruments in markets that are not active and model-derived valuations whose inputs are observable or whose significant value drivers are observable. Level 3 – Significant inputs to the valuation model are unobservable. Financial assets and liabilities are classified based on the lowest level of input that is significant to the fair value measurement.

Note 2 - Summary of Significa24

Note 2 - Summary of Significant Accounting Policies: Recent Accounting Pronouncements (Policies)	3 Months Ended
	Mar. 31, 2017
Policies
Recent Accounting Pronouncements	RECENT ACCOUNTING PRONOUNCEMENTS In May 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2014-09, Revenue from Contracts with Customers. In February 2016, the FASB issued ASU No. 2016-02, Leases. In March 2016, the FASB issued the ASU 2016-09, Improvements to Employee Share-Based Payment Accounting. Other recent accounting pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company's present or future consolidated financial statements.

Note 3 - Convertible Notes (Det

Note 3 - Convertible Notes (Details) - USD ($)	Sep. 04, 2016	Jan. 02, 2015	Jun. 26, 2014	Jun. 10, 2014	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016	Sep. 02, 2016	Sep. 01, 2016	Mar. 21, 2016	Dec. 31, 2015
Common Stock, Shares Issued					406,217,690		406,217,690
Convertible Note Issued to Doug Clark
Debt Conversion, Converted Instrument, Amount	$ 174,252
Promissory Note Issued from February 22, 2013 to June 10, 2014- The Cellular Connection Ltd.
Long-term Debt, Gross				$ 42,189
Debt Conversion, Converted Instrument, Amount				42,189
Convertible Note- The Ceullular Connection ltd
Debt Instrument, Face Amount				$ 54,193
Debt Instrument, Interest Rate, Stated Percentage				20.00%
Debt Instrument, Convertible, Conversion Price				$ 0.40
Debt Instrument, Maturity Date		Dec. 31, 2015		Dec. 31, 2014
Adjustments to Additional Paid in Capital, Convertible Debt with Conversion Feature				$ 42,189
Interest Expense					$ 643	$ 1,318
Convertible Note- The Cellular Connection ltd
Long-term Debt, Gross					13,694		$ 13,050
Debt Conversion, Converted Instrument, Amount				$ 42,189
Debt Instrument, Convertible, Conversion Price										$ 0.20	$ 0.20
Conversion of Principal and Interest									$ 2,000	$ 16,750	$ 31,932
Common Stock, Shares Issued									20,000,000	83,750	159,660
Convertible Notes- The Cellular Connection Ltd- Common Stock
Debt Instrument, Convertible, Conversion Price						$ 0.0001
Debt Conversion, Original Debt, Amount			$ 5,500
Debt Conversion, Converted Instrument, Shares Issued			13,750
Doug Clark Former CEO
Long-term Debt, Gross					129,383		$ 122,929
Debt Instrument, Convertible, Conversion Price								$ 0.003
Conversion of Principal and Interest								$ 60,000
Common Stock, Shares Issued								20,000,000
Interest Expense					$ 6,454	$ 8,677
Due to Other Related Parties, Noncurrent								$ 382,016
Gain on Extinguishment of Debt								$ 207,764
Doug Clark Former CEO | Convertible Note Issued to Doug Clark
Debt Instrument, Interest Rate, Stated Percentage								20.00%
Debt Instrument, Convertible, Conversion Price								$ 0.003
Debt Instrument, Maturity Date	Dec. 31, 2017

Note 4 - Notes Payable (Details

Note 4 - Notes Payable (Details) - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Details
Other Notes Payable	$ 125,064	$ 105,048

Note 5 - Related Party Transa27

Note 5 - Related Party Transactions (Details) - USD ($)	6 Months Ended
	Dec. 31, 2015	Mar. 31, 2017	Dec. 31, 2016
Due to related party		$ 16,125	$ 14,799
Nadav Elituv
Salaries, Wages and Officers' Compensation	$ 360,000
Nadav Elituv- CEO
Due to related party		$ 16,125	$ 14,799

Note 6 - Stockholders' Equity (

Note 6 - Stockholders' Equity (Details) - $ / shares	Mar. 31, 2017	Dec. 31, 2016
Details
Common Stock, Shares Authorized	3,000,000,000	3,000,000,000
Common Stock, Par Value	$ 0.0001	$ 0.0001
Preferred Stock, Shares Authorized	1,000,000	1,000,000
Preferred Stock, Par Value	$ 0.001	$ 0.001