LED Lighting (LEDL) 10-K/A 9 Jun 16 2015 FY Annual report (amended) Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2015	Apr. 14, 2016	Jun. 30, 2015
Document and Entity Information:
Entity Registrant Name	LED Lighting Co
Entity Trading Symbol	ledl
Document Type	10-K
Document Period End Date	Dec. 31, 2015
Amendment Flag	false
Entity Central Index Key	1,502,659
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		26,157,195
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	2,015
Document Fiscal Period Focus	FY
Entity Public Float			$ 0

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Current Assets
Cash	$ 0	$ 27,192
Accounts Receivable	0	0
Loan receivable	0	84,000
Prepaid Expenses	0	47,138
Total Current Assets	0	158,330
TOTAL ASSETS	0	158,330
Current Liabilities
Accounts payable & accrued expenses	2,925	125,980
Bank Overdraft	37	0
Convertible promissory notes, net	0	60,032
Shareholder Advance	26,434	0
Note payable	0	98,438
Total Liabilities	29,396	284,450
Stockholders' Deficit
Preferred stock, $0.0001 par value, 20,000,000 shares authorized; no shares issued and outstanding as of December 31, 2015 and 2014 respectively	0	0
Common stock, $0.0001 par value, 100,000,000 shares authorized; 26,157,195 and 8,718,629 shares issued and outstanding as of December 31, 2015 and 2014 respectively	2,616	872
Additional paid-in capital	4,268,234	2,526,121
Accumulated deficit	(4,300,246)	(2,653,113)
Total Stockholders' Deficit	(29,396)	(126,120)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 0	$ 158,330

BALANCE SHEETS PARENTHETICALS

BALANCE SHEETS PARENTHETICALS - $ / shares	Dec. 31, 2015	Dec. 31, 2014
Parentheticals
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	20,000,000	20,000,000
Common Stock, par value	$ 0.0001	$ 0.0001
Common Stock, shares authorized	100,000,000	100,000,000
Common Stock, shares issued	26,157,195	8,718,629
Common Stock, shares outstanding	26,157,195	8,718,629

STATEMENTS OF OPERATIONS

STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
REVENUES
Revenue	$ 30,000	$ 69,600
Cost of revenue	15,000	64,672
Gross profit	15,000	4,928
Stock based compensation	0	150,590
Consulting expense	87,850	1,425,297
Write-offs (A/R, Ppd Expense, Loan Rec)	150,738	0
Operating expenses	66,060	266,393
Loss from operations	(289,648)	(1,837,352)
Other income (expense)
Interest expense	(1,353,585)	(37,885)
Other expense	(3,900)	(7)
Other income	0	24,005
Total Other income (expense)	(1,357,485)	(13,887)
Loss before income taxes	(1,647,133)	(1,851,239)
Income tax expense	0	0
Net loss	$ (1,647,133)	$ (1,851,239)
Loss per share - basic	$ (0.15)	$ (0.24)
Weighted average shares - basic	11,123,855	7,719,836

STATEMENT OF CHANGES IN STOCKHO

STATEMENT OF CHANGES IN STOCKHOLDERS' DEFICIT - USD ($)	Common Stock Shares	Common Stock Amount	Additional Paid-In Capital	Accumulated Deficit	Total Stockholders' Equity
Balance at Dec. 31, 2013	6,450,000	645	550,319	(801,874)	(250,910)
Shares issued for cash	363,334	36	234,964		235,000
Shares issued for services	1,595,295	160	1,196,311		1,196,471
Shares issued for debt settlement	310,000	31	312,469		312,500
Beneficial conversion feature.			$ 81,468		$ 81,468
Stock based compensation.			$ 150,590		150,590
Net loss				$ (1,851,239)	$ (1,851,239)
Balance at Dec. 31, 2014	8,718,629	872	2,526,121	(2,653,113)	(126,120)
Shares issued for cash.					0
Shares issued for services.	500,000	50	49,950		50,000
Shares issued for debt settlement.	3,938,566	394	393,463		393,857
Shares issued for shareholder advance cost.	13,000,000	1,300	1,298,700		1,300,000
Net loss				$ (1,647,133)	$ (1,647,133)
Balance at Dec. 31, 2015	26,157,195	2,616	4,268,234	(4,300,246)	(29,396)

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
OPERATING ACTIVITIES:
Net loss	$ (1,647,133)	$ (1,851,239)
Adjustments to reconcile net loss to net cash used by operating activities
Common stock issued for services	50,000	1,196,471
Stock based compensation	0	150,590
Noncash interest expense for shareholder advance	1,300,000	0
Write-off - Loan Receivable	84,000	0
Write-off - Prepaid expenses	36,738	0
Amortization of debt discount	48,968	32,500
Changes in operating assets and liabilities
Prepaid and other current assets	10,400	(47,138)
Accounts payable & accrued expenses	63,364	188,376
Net cash (used) in operating activities	(53,663)	(330,440)
FINANCING ACTIVITIES:
Bank Overdraft	37	0
Shareholder Advance	26,434	0
Proceeds from issuance of convertible promissory notes	0	94,000
Proceeds from the issuance of note payable	0	28,438
Proceeds from the issuance of common stock	0	235,000
Net cash provided by financing activities	26,471	357,438
Net increase in cash	(27,192)	26,998
Cash, beginning of period	27,192	194
Cash, end of period	0	27,192
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION
Stock issued to settle accrued compensation	0	312,500
Stock issued in conversion of debt	$ 393,857	$ 0

OVERVIEW

OVERVIEW	12 Months Ended
	Dec. 31, 2015
OVERVIEW
OVERVIEW	1. OVERVIEW Nature of Operations LED LIGHTING COMPANY ("the Company"), formerly known as Fun Media World, Inc., was incorporated under the name of Pinewood Acquisition Corporation under the laws of the State of Delaware on July 19, 2010 and was originally formed to engage in any lawful corporate undertaking, including, but not limited to, selected mergers and acquisitions. On May 28, 2013, the Company’s board of directors and stockholders approved an amendment to the Company’s Certificate of Formation to change its corporate name to “LED Lighting Company”, and the amendment was filed with the Secretary of State of the State of Delaware on May 30, 2013. On May 28, 2013, new officers and directors were appointed and elected and the prior officers and directors resigned, resulting in the change of control of the Company. The LED Lighting Company plans to supply LED (light-emitting diode) light bulbs and light fixtures to the commercial, industrial and consumer/retail markets. All of our products are tested and listed by UL Underwriters Laboratories (UL) or Electrical Testing Laboratories (ETL). Additionally, all products to be supplied will be tested and in compliance with industry standards such as those set up by Energy Star, and the Illuminating Engineering Society of North America (IESNA). Effective as of October 12, 2013, the Company entered into an Agreement and amendment (the “Agreement”) with Goeken Group Corp. and its wholly-owned subsidiary, PolyBrite, pursuant to which the Company and PolyBrite agreed to work together to secure funding for PolyBrite, retain the management consulting services of the Catalyst Acquisition Group LLC, and complete a transaction in which PolyBrite will become a publicly traded company through an acquisition with the Company. The Company and PolyBrite initially anticipated that the completion of the acquisition transaction would occur on or before March 31, 2014. However, the completion of the transactions described in the Agreement did not occur by March 31, 2014. The Company and Polybrite extended the term of the Agreement by amendments through October 31, 2014. The Company and Polybrite did not complete the acquisition transaction and the Agreement as amended has expired as of October 31, 2014. A Standstill Agreement between the Parties dated November 17, 2014 provided that the Company could not complete any acquisition that would prevent the Company from completing a public company transaction of Polybrite between November 17, 2014 and March 1, 2015. As that date has passed, there is currently no agreement between the Company and Polybrite regarding a transaction of this nature, and no discussions are currently ongoing in that regard between the Company and Polybrite. Going Concern The Company has sustained operating losses and an accumulated deficit of $4,300,246 since inception of the Company on July 19, 2010 through December 31, 2015. In 2015 the Company incurred a loss of $1,647,133. The Company's continuation as a going concern is dependent on its ability to generate sufficient cash flows from operations to meet its obligations, which it has not been able to accomplish to date, and/or obtain additional financing from its stockholders and/or other third parties. These financial statements have been prepared on a going concern basis, which implies the Company will continue to meet its obligations and continue its operations for the next fiscal year. The continuation of the Company as a going concern is dependent upon financial support from its stockholders, the ability of the Company to obtain necessary equity financing to continue operations, successfully locating and negotiate with a business entity for the combination of that target company with the Company. The management of the Company plans to use their personal funds or seek equity or debt financing to pay all expenses incurred by the Company in 2016. There is no assurance that the Company will ever be profitable. The financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classifications of liabilities that may result should the Company be unable to continue as a going concern.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2015
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The summary of significant accounting policies presented below is designed to assist in understanding the Company’s financial statements. Such financial statements and accompanying notes are the representations of the Company’s management, who are responsible for their integrity and objectivity. These accounting policies conform to accounting principles generally accepted in the United States of America (“GAAP”) in all material respects, and have been consistently applied in preparing the accompanying financial statements. Use of Estimates In preparing these financial statements in conformity with GAAP, management is required to make estimates and assumptions that may affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the consolidated financial statements and the reported amount of revenues and expenses during the reporting periods. Actual results could differ from those estimates. Significant estimates and assumptions included in our consolidated financial statements relate to the valuation of long-lived assets, accruals for potential liabilities, and valuation assumptions related to equity instruments and share based payments. Fair Value Measurements ASC 820, “ Fair Value Measurements Cash and Cash Equivalents The Company considers all highly-liquid investments with maturities of three months or less when purchased to be cash equivalents. The Company had no cash equivalents as of December 31, 2015. Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash and cash equivalents. The Company places its cash with high quality banking institutions. From time to time, the Company may maintain cash balances at certain institutions in excess of the Federal Deposit Insurance Corporation limit. Revenue Recognition The Company recognizes revenue in accordance with Financial Accounting Standards Board Accounting Standards Codification (“ASC”) No. 605, “Revenue Recognition”. In all cases, revenue is recognized only when the price is fixed and determinable, persuasive evidence of an arrangement exists, the service is performed and collectability of the resulting receivable is reasonably assured. Income Taxes Under ASC 740, "Income Taxes", deferred tax assets and liabilities are recognized for the future tax consequences attributable to temporary 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 expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Valuation allowances are established when it is more likely than not that some or all of the deferred tax assets will not be realized. As of December 31, 2015, there were no deferred taxes. Share Based Compensation The Company applies ASC 718, Share-Based Compensation to account for its service providers’ share-based payments. Common stock of the Company was given to service providers to retain their assistance in becoming a U.S. public company, assistance with public company regulations, investors’ communications and public relations with broker-dealers, market makers and other professional services. In accordance with ASC 718, the Company determines whether a share payment should be classified and accounted for as a liability award or equity award. All grants of share-based payments to service providers classified as equity awards are recognized in the financial statements based on their grant date fair values which are calculated using historical pricing. The Company has elected to recognize compensation expense based on the criteria that the stock awards vest immediately on the issuance date. ASC 718 requires forfeitures to be estimated at the time of grant and revised, if necessary, in subsequent period if actual forfeitures differ from initial estimates. There were no forfeitures of share based compensation. Net Loss Per Share Under the provisions of ASC 260, “Earnings per Share,” basic loss per common share is computed by dividing net loss available to common shareholders by the weighted average number of shares of common stock outstanding for the periods presented. Diluted net loss per share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that would then share in the income of the Company, subject to anti-dilution limitations. The common stock equivalents have not been included as they are anti-dilutive. As of December 31, 2015, there were warrants outstanding for the purchase of 5,418,629 shares of common stock which could potentially dilute future earnings per share. As of December 31, 2014, there were stock options outstanding for the purchase of 300,000 common shares, warrants for the purchase of 5,418,629 common shares, and rights to convert debt into 1,090,000 shares which could potentially dilute future earnings per share. Recent Accounting Pronouncements Adopted On July 18, 2013, the FASB issued ASU 2013-11, Income Taxes (Topic 740): Presentation of an Unrecognized Tax Benefit when a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists. On June 10, 2014, the Financial Accounting Standards Board 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, Not Adopted ASU 2014-09 affects any entity using U.S. GAAP that either enters into contracts with customers to transfer goods or services or enters into contracts for the transfer of nonfinancial assets unless those contracts are within the scope of other standards (e.g., insurance contracts or lease contracts). This ASU will supersede the revenue recognition requirements in Topic 605, Revenue Recognition, and most industry-specific guidance. This ASU also supersedes some cost guidance included in Subtopic 605-35, Revenue Recognition—Construction-Type and Production-Type Contracts. In addition, the existing requirements for the recognition of a gain or loss on the transfer of nonfinancial assets that are not in a contract with a customer (e.g., assets within the scope of Topic 360, Property, Plant, and Equipment, and intangible assets within the scope of Topic 350, Intangibles—Goodwill and Other) are amended to be consistent with the guidance on recognition and measurement (including the constraint on revenue) in this ASU. For a public entity, the amendments in this ASU are effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. Early application is not permitted. The FASB has issued Accounting Standards Update (ASU) No. 2014-15, Presentation of Financial Statements—Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern. In January 2015, the Financial Accounting Standards Board issued Accounting Standards Update (ASU) No. 2015-01 Income Statement—Extraordinary and Unusual Items 1. Unusual nature. The underlying event or transaction should possess a high degree of abnormality and be of a type clearly unrelated to, or only incidentally related to, the ordinary and typical activities of the entity, taking into account the environment in which the entity operates. 2. Infrequency of occurrence. The underlying event or transaction should be of a type that would not reasonably be expected to recur in the foreseeable future, taking into account the environment in which the entity operates. If an event or transaction meets the criteria for extraordinary classification, an entity is required to segregate the extraordinary item from the results of ordinary operations and show the item separately in the income statement, net of tax, after income from continuing operations. The entity also is required to disclose applicable income taxes and either present or disclose earnings-per-share data applicable to the extraordinary item. The amendments in this Update are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015. A reporting entity may apply the amendments prospectively. The Company did not elect for early adoption. In July 2015, the Financial Accounting Standards Board issued Accounting Standards Update (ASU) No. 2015-11 Simplifying the Measurement of Inventory. We have evaluated the recent accounting pronouncements through the date of issuance of the report and believe that none of them will have a material effect on our financial statements. Other recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force and the United States Securities and Exchange Commission) did not or are not believed by management to have a material impact on the Company’s present or future financial statements.

ACCOUNTS RECEIVABLE AND LOAN RE

ACCOUNTS RECEIVABLE AND LOAN RECEIVABLES	12 Months Ended
	Dec. 31, 2015
ACCOUNTS RECEIVABLE AND LOAN RECEIVABLES
ACCOUNTS RECEIVABLE AND LOAN RECEIVABLES	3. ACCOUNTS RECEIVABLE AND LOAN RECEIVABLES Accounts receivables amounting to $30,000 as of December 31, 2015 were written off on that date. The account receivable was for a sale made in March 2015 to a Mexican customer, GEPSA. Loan receivables amounting to $84,000 as of December 31, 2015 were written off on that date. The Company remains hopeful that through ongoing negotiations it will recover the full value of these receivables. The loan receivable assets were $84,000 as of December 31, 2014. This loan receivable consisted of an advance of $70,000 made to Polybrite, a supplier, and fees of $14,000 due from Polybrite related to the December 2013 Purchase Order Financing and Distribution Agreement that was entered into with Polybrite. Prepaid credit to Polybrite amounting to $36,738 as of December 31, 2015 was written off on that date. The Company remains hopeful that through ongoing negotiations it will recover the full value of this prepaid credit item.

ACCOUNTS PAYABLE AND ACCRUED EX

ACCOUNTS PAYABLE AND ACCRUED EXPENSES	12 Months Ended
	Dec. 31, 2015
ACCOUNTS PAYABLE AND ACCRUED EXPENSES
ACCOUNTS PAYABLE AND ACCRUED EXPENSES	4. ACCOUNTS PAYABLE AND ACCRUED EXPENSES Accounts payable and accrued expenses consist of the following as of December 31, 2015 and 2014: 2015 2014 Accounts payable $ 2,925 $ 125,980 Shareholder advance 26,434 - $ 29,359 $ 125,980 Effective August 4, 2015, the Company and the creditors holding more than 97% of accounts payable due from the Company agreed to convert these payables to equity at a price of $0.10 per share, totaling $174,778. This resulted in the issuance of a total of 1,747,775 shares of restricted common stock to these creditors. As of December 31, 2015, Mainas Development Corporation, a shareholder, had advanced to the Company $26,434 under a Loan Agreement.

CONVERTIBLE PROMISSORY NOTES, R

CONVERTIBLE PROMISSORY NOTES, RELATED PARTY	12 Months Ended
	Dec. 31, 2015
CONVERTIBLE PROMISSORY NOTES, RELATED PARTY
CONVERTIBLE PROMISSORY NOTES, RELATED PARTY	5. CONVERTIBLE PROMISSORY NOTES, RELATED PARTY Effective November 7, 2013, the Company entered into two Secured Convertible Promissory Notes with two investors, one a related party, in the aggregate amount of $15,000. The notes accrue interest at 10% per annum and are due and payable in one year. The note holders had the right to convert all principal and interest outstanding under the notes into shares of Company common stock at the conversion price of $0.10 per share, and receive, upon conversion, an equal number of warrants to purchase shares of Company common stock at a $1.00 exercise price for a term of 3 years, with cashless exercise provision. The two Convertible Notes matured on November 7, 2014 and from that date forward were payable on the demand of the Note Holder. In July 2014, the Company entered into three Convertible Promissory Notes with related party investors, and one with a Director, in the aggregate amount of $20,000. The notes accrued interest at 10% per annum and were due and payable in one year. The note holders had the right to convert all principal and interest outstanding under the notes into shares of Company common stock at the conversion price of $0.10 per share. In August 2014, the Company entered into two Convertible Promissory Notes with investors in the Company, both related parties, in the aggregate amount of $9,000. The notes accrued interest at 10% per annum and were due and payable in one year. The note holders had the right to convert all principal and interest outstanding under the notes into shares of Company common stock at the conversion price of $0.10 per share. In October 2014, the Company entered into two Convertible Promissory Notes with related party investors in the Company, and one with a Director, in the aggregate amount of $15,000. The notes accrued interest at 10% per annum and were due and payable in one year. The note holders had the right to convert all principal and interest outstanding under the notes into shares of Company common stock at the conversion price of $0.10 per share. In November 2014, the Company issued a $50,000 Convertible Promissory Note with a related party investor in the Company. The note accrued interest at 10% per annum and was due March 1, 2015. The note holders had the right to convert all principal and interest outstanding under the notes into shares of Company common stock at the conversion price of $0.10 per share. The note matured March 1, 2015. From that date forward, the Note was payable on the demand of the Note Holder. With regard to the $94,000 in notes issued in 2014, the Company recorded beneficial conversion features on the date of issuance that in the aggregate equals $81,468. This was recorded as a debt discount that is amortized over the term of the notes. During the year 2014, amortization of debt discounts amounted to $32,500. During the year 2015, amortization of debt discounts amounted to a further $45,898. These amortizations, in accord with GAAP, are recorded as interest expense. Upon conversion (see below), the remaining $3,069 discount to face value was added back to principal value. Effective August 4, 2015, the Company and all the holders of convertible securities agreed to convert to equity at a price of $0.10 per share all outstanding convertible notes, totaling $109,000 in principal and $8,917 in accrued interest. This resulted in the issuance of a total of 1,179,174 shares of restricted common stock to these holders of these convertible notes. A summary table of Convertible Notes issued by the Company is presented below. Principal BCF Amort. Of Prin. Balance Accrued Total Balance Convertible Notes Value Discount Discount 12/31/2015 Interest 12/31/2015 2013 10% Convertible Notes $15,000 - - - 3,218 - 2014 10% Convertible Notes $94,000 (81,468) 81,468 - 5,699 - Total $109,000 (81,468) 81,468 - 8,917 -

NOTE PAYABLE, RELATED PARTIES

NOTE PAYABLE, RELATED PARTIES	12 Months Ended
	Dec. 31, 2015
NOTE PAYABLE, RELATED PARTIES:
NOTE PAYABLE, RELATED PARTIES	6. NOTES PAYABLE, RELATED PARTY In December 2013, the Company issued an unsecured and non-interest bearing note payable for an amount of $70,000. The note payable was due on demand. In April 2014, the Company issued an unsecured, 10% bearing note payable to Andrew Molasky, a related party, for services rendered as a consultant in the amount of $20,000. The note payable was due on demand. In July 2014, the Company issued an unsecured and non-interest bearing note payable to Gary Rockis, a related party, for services rendered as a consultant in the amount of $8,438. The note payable was due on demand. Effective August 4, 2015, the Company and all the holders of related party notes set forth above agreed to convert to equity at a price of $0.10 per share all outstanding notes payable, totaling $98,438 in principal and $2,724 in accrued interest. This resulted in the issuance of a total of 1,011,617 shares of restricted common stock to these noteholders.

STOCK BASED COMPENSATION

STOCK BASED COMPENSATION	12 Months Ended
	Dec. 31, 2015
STOCK BASED COMPENSATION
STOCK BASED COMPENSATION	7. STOCK BASED COMPENSATION Generally, all forms of share-based payments, including stock option grants, restricted stock grants and stock appreciation rights are measured at their fair value on the awards’ grant date, based on the estimated number of awards that are ultimately expected to vest. Share-based compensation awards issued to non-employees for services rendered are recorded at either the fair value of the services rendered or the fair value of the share-based payment, whichever is more readily determinable. The expenses resulting from share-based payments are recorded in operating expenses in the statement of operations. Stock Options On May 28, 2013, the Company’s board of directors and stockholders approved the adoption of the LED Lighting Company 2013 Equity Incentive Plan (the “2013 Plan”). The 2013 Plan is intended to aid the Company in recruiting and retaining key employees, directors or consultants and to motivate them by providing incentives through the granting of awards of stock options or other stock based awards. The 2013 Plan is administered by the board of directors. Directors, officers, employees and consultants of the Company and its affiliates are eligible to participate under the 2013 Plan. A total of 1,500,000 shares of common stock have been reserved for awards under the 2013 Plan. Effective October 17, 2013, the Company granted 100,000 options to purchase Common Stock under its 2013 Equity Incentive Plan to each of three consultants for services provided to the Company. The options had an exercise price of $1.00 per share and would be exercised for a period of two years from the date of grant, and have therefore expired as of October 17, 2015. A summary of option activity under the Plan as of December 31, 2014 and changes during 2015 is presented below: Options Weighted Average Exercise Price Average Remaining Contractual Life (Years) Weighted Average Expiration Date Outstanding at December 31, 2014 300,000 $ 1.00 0.79 10/18/2015 Granted - - - - Exercised - - - - Forfeited or expired (300,000) $ 1.00 - - Outstanding at December 31, 2015 300,000 $ 1.00 - - Exercisable at December 31, 2015 - $ 1.00 - - Warrants On various dates in 2013 and in connection with subscription agreements, the Company issued three-year warrants to purchase up to 3,350,000 shares of common stock at an exercise price of $1.00 per share. Since the warrants were issued in connection with a private placement and sale of Company’s common stock, there was no accounting impact related to the issuance of warrants on the accompanying financial statements. On various dates in 2014 and in connection with the subscription agreements, the Company issued three-year warrants to purchase up to 363,333 shares of common stock at an exercise price of $1.00 per share. Since the warrants were issued in connection with a private placement and sale of Company’s common stock, there were no accounting impact related to the issuance of warrants on the accompanying financial statements Additionally, the associated warrants were valued using the Black-Scholes-Merton valuation model with the following assumptions: risk free interest rates of 0.14%, dividend yield of 0%, volatility factors of the expected market price of similar common stock of 45%, and an expected life of 1 year. The aggregate fair value of the warrants is $31,541. Effective June 1, 2013, the Company entered into a Consulting Agreement with Mark Wolff pursuant to which the Company has agreed to issue Mr. Wolff a Warrant to purchase up to 500,000 shares of Company common stock at an exercise price of $1.00 per share, vesting in 12 monthly increments starting on July 1, 2013 and terminating in 3 years. The Consulting Agreement was terminated as of August 1, 2013 and the vesting of the warrants terminated as of that date. These warrants were valued using the Black-Scholes-Merton valuation model with the following assumptions: risk free interest rates of 0.14%, dividend yield of 0%, volatility factors of the expected market price of similar common stock of 103%, and an expected life of 1 year. The warrants had an aggregate fair value of $668. The Company recorded stock based compensation of $334 during the year ended December 31, 2013 related to these warrants. Due to the termination of the Agreement and settlement between the parties, no compensation was incurred in relation to these warrants in 2014 and in 2015. Effective and vested on July 1, 2014, the Company entered into a consulting agreement with Andrew Molasky, a related party, for his provision of certain business consulting services to the Company. The consulting agreement provides for the Company’s issuance of 1,255,295 shares of Company common stock to Mr. Molasky in consideration for his services. In connection with the consulting agreement, the Company also issued a common stock purchase warrant to Mr. Molasky pursuant to which he may purchase up to 1,255,295 shares of Company common stock at $1.00 per share for up to three years. The warrants were valued on the date of issuance using the Black-Scholes valuation model at $85,991 and were recorded as stock based compensation as of December 31, 2014. Effective September 25, 2014, the Company issued a Warrant to Purchase Common Stock as stock based compensation to Mark Blackwell for services rendered, pursuant to which the Company agreed to issue him the right to purchase 300,000 shares of Company common stock for $1.00 per share for a period of 3 years. The warrants were valued on the date of issuance using the Black-Scholes valuation model at $41,018. Effective October 22, 2014, the Company entered into a Settlement Agreement and Mutual Release and Warrant Agreement (the “Settlement Documents”) with Mark Wolff pursuant to which the Company agreed to issue Mr. Wolff 50,000 shares of Company common stock and a warrant to purchase up to 150,000 shares of Company common stock for $1.00 per share for a period of 2 years, and Mr. Wolff agreed to settle and release any and all claims pursuant to the previously entered into consulting agreement and warrant dated June 1, 2013 between Mr. Wolff and the Company. The foregoing is only a brief description of the material terms of the Settlement Documents, and does not purport to be a complete description of the rights and obligations of the parties under those agreements. The warrants were valued on the date of issuance using the Black-Scholes valuation model at $23,581. As the exercise price of the warrants issued exceeded the price at which shares have been issued by the Company, the warrants have no intrinsic value. A summary of warrant activity as of December 31, 2015 and changes during the year then ended is presented below: Warrants [ex Plan Options] Weighted Avg Exercise Price Avg Remaining Contractual Life [Yrs] Weighted Avg Expiration Date Outstanding December 31, 2014 5,418,628 $1.00 1.84 10/1/2016 Issued in 2015 – Investors - - - - Issued in 2015 – Services - - - Exercised - - - - Forfeited or Expired - - - - Outstanding December 31, 2015 5,418,628 $1.00 0.84 10/1/2016 Exercisable December 31, 2015 5,418,628 $1.00 0.84 10/1/2016

STOCKHOLDERS' DEFICIT

STOCKHOLDERS' DEFICIT	12 Months Ended
	Dec. 31, 2015
STOCKHOLDERS' DEFICIT
STOCKHOLDERS' DEFICIT	8. STOCKHOLDERS’ DEFICIT The Company is authorized to issue 100,000,000 shares of common stock and 20,000,000 shares of preferred stock. On July 19, 2010, the Company issued 20,000,000 common shares to its sole director and officer for $2,000 in cash. On May 27, 2011, the Company redeemed from its then two shareholders an aggregate of 19,500,000 of its 20,000,000 shares of outstanding stock at a redemption price of $0.0001 per share for an aggregate redemption price of $1,950. On June 1, 2011, the Company issued 19,500,000 shares of common stock to new unrelated third party investors in order to evoke a change in ownership. On March 2, 2012, Mr. Yanshi (Steven) Chen, the owner of 17,000,000 shares of the Company’s common stock, and DEP Group (a BVI corporation), the owner of 2,500,000 shares of the Company's common stock, transferred all such shares aggregating 19,500,000 shares of the outstanding 20,000,000 shares (97.5%) of the Company's common stock to Joseph Merhi for an aggregate purchase price of $95,000. On May 28, 2013, the Company entered into a Share Cancellation Agreement with the then 3 existing stockholders of the Company pursuant to which the stockholders agreed to collectively cancel 18,900,000 of their issued and outstanding shares resulting in 1,100,000 shares issued and outstanding among the 3 stockholders. One of the 3 existing stockholders is Joseph Merhi, who is also a director of the Company. On May 28, 2013, the Company entered into subscription agreement with its outside legal counsel pursuant to which the Company agreed to issue a total of 250,000 shares of common stock at $0.10 per share, and three-year warrants to purchase up to 250,000 shares of common stock at $1.00 per share, to settle legal service expenses amounted to $25,000. The Company also entered subscription agreement with an accredited investor pursuant to which the Company issued a total of 250,000 shares of common stock at $0.10 per share, and three-year warrants to purchase up to 250,000 shares of common stock at $1.00 per share, to settle expenses that investor paid on behalf of the Company. During the period from May 28, 2013 to December 31, 2013, the Company entered into subscription agreements with 13 accredited investors pursuant to which the Company agreed to issue a total of 2,850,000 shares of common stock at $0.10 per share, and three-year warrants to purchase up to 2,850,000 shares of common stock at $1.00 per share, in exchange for cash proceeds totaling $285,000. Effective October 17, 2013, the Company issued 500,000 shares of Company common stock to each of Kevin Kearney, George Mainas and Steven J. Davis, the Company’s legal counsel, in consideration for services provided to the Company without payment of cash compensation, and for their efforts in negotiating and securing the agreement with Goeken Group Corp. and PolyBrite International, Inc. The issuance of shares was made in reliance on the exemption provided by Section 4(2) of the Securities Act of 1933, as amended (the “Securities Act”) for the offer and sale of securities not involving a public offering, and Regulation D promulgated under the Securities Act. The Company’s reliance upon Section 4(2) of the Securities Act in issuing the securities was based upon the following factors: (a) the issuance of the securities was an isolated private transaction by us which did not involve a public offering; (b) there were only a limited number of recipients; (c) there were no subsequent or contemporaneous public offerings of the securities by the Company; (d) the securities were not broken down into smaller denominations; (e) the negotiations for the issuance of the securities took place directly between the individuals and the Company; and (f) the recipients of the shares were all accredited investors. On December 10, 2013, the Company entered into a Consulting Agreement with J. Thomas Hannan providing for certain consulting services from him in consideration for a monthly consulting fee of $5,000 dollars and the issuance of 500,000 shares of Company common stock. Between January 17, 2014 and June 30, 2014 the Company agreed to issue to 6 accredited investors a total of 363,333 shares of Common Stock and 363,333 warrants to purchase shares of Common Stock at an exercise price of $1.00 with a 3 year term, resulting in proceeds to the Company of $235,000. On March 17, 2014, the Company entered into a consulting agreement with Gary Rockis, a related party, for certain sales and business related consulting services in consideration for the issuance of 300,000 shares of Company common stock. Effective and vested on July 1, 2014, the Company entered into a consulting agreement with Andrew Molasky, a related party, for his provision of certain business consulting services to the Company. The consulting agreement provides for the Company’s issuance of 1,255,295 shares of Company common stock to Mr. Molasky in consideration for his services. In connection with the consulting agreement, the Company also issued a common stock purchase warrant to Mr. Molasky pursuant to which he may purchase up to 1,255,295 shares of Company common stock at $1.00 per share for up to three years. The warrants were valued on the date of issuance using the Black-Scholes valuation model at $85,991 and were recorded as stock based compensation. Effective August 25, 2014, the Company entered into Debt Conversion Agreements with related parties George Mainas, J. Thomas Hannan and Kevin Kearney pursuant to which each individual agreed to convert all amounts of compensation accrued and payable to such person under the terms of their respective consulting or employment agreement as of August 31, 2014 into shares of Company common stock at $1.00 per share. The Debt Conversion Agreements resulted in the conversion of an aggregate of $260,000 into 260,000 shares of Company common stock. Mr. Mainas and Mr. Hannan also agreed that their consulting agreements would be terminated as of August 31, 2014, and Mr. Kearney agreed that no future compensation will be owed to him by the Company under his employment agreement as of August 31, 2014. The foregoing is only a brief description of the material terms of the Debt Conversion Agreements, and does not purport to be a complete description of the rights and obligations of the parties under those agreements. On September 25, 2014, the Company issued to Mark Blackwell, an individual who had provided consulting services to the Company under a Consulting Agreement dated April 1, 2014, a Warrant to Purchase Common Stock. Exercise of the Warrant would allow Mr. Blackwell to purchase up to 300,000 shares of Company common stock for $1.00 per share for a period of 2 years from the date of issuance of the Warrant. The Fair Market Value of the warrants was determined to be $41,018. Effective October 22, 2014, the Company entered into a Settlement Agreement and Mutual Release and Warrant Agreement (the “Settlement Documents”) with Mark Wolff pursuant to which the Company agreed to issue Mr. Wolff 50,000 shares of Company common stock and a warrant to purchase up to 150,000 shares of Company common stock for $1.00 per share for a period of 2 years, and Mr. Wolff agreed to settle and release any and all claims pursuant to the previously entered into consulting agreement and warrant dated June 1, 2013 between Mr. Wolff and the Company. The Fair Market Value of the warrants was determined to be $23,581. Effective August 4, 2015, the Company agreed to convert a total of $393,857 in outstanding debt and trade payables owed to 8 Company shareholders into a total of 3,938,566 shares of restricted common stock. The issuance of shares was made in reliance on the exemption provided by Section 4(2) of the Securities Act of 1933, as amended (the “Securities Act”) for the offer and sale of securities not involving a public offering, and Regulation D promulgated under the Securities Act. The Company’s reliance upon Section 4(2) of the Securities Act in issuing the securities was based upon the following factors: (a) the issuance of the securities were isolated private transactions by us which did not involve a public offering; (b) there was only 8 recipients and all recipients are Company shareholders; (c) there were no subsequent or contemporaneous public offerings of the securities by the Company; (d) the securities were not broken down into smaller denominations; (e) the negotiations for the issuance of the securities took place directly between the individuals and the Company; and (f) the recipients of the securities are all accredited investors. Effective August 4, 2015, the Company agreed to issue to a Company consultant 500,000 shares of restricted common stock as compensation for services provided to the Company. The issuance of shares were made in reliance on the exemption provided by Section 4(2) of the Securities Act of 1933, as amended (the “Securities Act”) for the offer and sale of securities not involving a public offering, and Regulation D promulgated under the Securities Act. The Company’s reliance upon Section 4(2) of the Securities Act in issuing the securities was based upon the following factors: (a) the issuance of the securities was an isolated private transaction by us which did not involve a public offering; (b) there was only one recipient; (c) there were no subsequent or contemporaneous public offerings of the securities by the Company; (d) the securities were not broken down into smaller denominations; (e) the negotiations for the issuance of the securities took place directly between the individual and the Company; and (f) the recipient of the securities was an accredited investor. Effective December 14, 2015, the Company entered into a Loan Agreement (the “Loan Document”) with Mainas Development Corporation (“MDC”) pursuant to which MDC agreed to loan the Company up to $130,000. The Loan Document provides that the loan shall accrue interest at the rate of 7% per annum and is due on December 14, 2016. The Company issued MDC 13,000,000 shares of Company common stock in consideration of extending the loan to the Company. MDC is an entity owned and controlled by George Mainas who owns greater than 10% of the outstanding shares of the Company. The foregoing is only a brief description of the material terms of the Loan Document, and does not purport to be a complete description of the rights and obligations of the parties under that agreement, and such description is qualified in its entirety by reference to the agreement which is filed as an exhibit to this Current Report.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2015
INCOME TAXES
INCOME TAXES	9. INCOME TAXES Our provisions for income taxes for the years ended December 31, 2015 and 2014, respectively, were as follows (using our blended effective Federal and State income tax rate of 35.0%): 2015 2014 Current Tax Provision: Federal and state Taxable income $ - $ - Total current tax provision $ - $ - Deferred Tax Provision: Federal and state Net loss carryforwards $ (4,300,000) $ (2,653,000) Valuation allowance 4,300,000 2,653,000 Total deferred tax provision $ - $ - Deferred tax assets at December 31, 2015 and 2014 consisted of the following: 2015 2014 Deferred tax assets: Net operating loss carryforwards $ 1,505,000 $ 929,000 Valuation allowance (1,505,000) (929,000) Net deferred tax assets $ - $ - Internal Revenue Code Section 382 and similar California rules place a limitation on the amount of taxable income that can be offset in a single year by net operating loss carryforwards (“NOL”) after a change in control (generally greater than a 50% change in ownership). Transactions such as planned future sales of our common stock may be included in determining such a change in control. These factors give rise to uncertainty as to whether the net deferred tax assets are realizable. We have approximately $1,505,000 in NOL at December 31, 2015 that will begin to expire in 2029 for federal and state purposes and could be limited for use under IRC Section 382. We have recorded a valuation allowance against the entire net deferred tax asset balance due because we believe there exists a substantial doubt that we will be able to realize the benefits due to our lack of a history of earnings and due to possible limitations under IRC Section 382. A reconciliation of the expected tax benefit computed at the U.S. federal and state statutory income tax rates to our tax benefit for the years ended December 31, 2015 and 2014 is as follows: Years ended December 31, 2015 2014 Federal income tax rate at 35% $ (576,000) 35.0% $ (653,000) 35.0 % State income tax, net of federal benefit - - - - % Change in valuation allowance 576,000 (35.0)% 653,000 (35.0)% Benefit for income taxes $ - -% $ - - % We file income tax returns in the U.S. with varying statutes of limitations. Our policy is to recognize interest expense and penalties related to income tax matters as a component of our provision for income taxes. There were no accrued interest and penalties associated with uncertain tax positions as of December 31, 2015 and 2014. We have no unrecognized tax benefits and thus no interest or penalties included in the financial statements.

SUBSEQUENT EVENT

SUBSEQUENT EVENT	12 Months Ended
	Dec. 31, 2015
SUBSEQUENT EVENT
SUBSEQUENT EVENT	10. SUBSEQUENT EVENT On March 18, 2016, Integrated Systems Technology, Inc., a party related to the Company through its owner Gary Rockis, advanced $30,000 to the Company. IST and its principal owner Gary Rockis collectively own 1,289,542 shares in the Company, 4.93% of the total.

ACCOUNTING POLICIES (Policies)

ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2015
Accounting Policies (POLICIES):
Use of Estimates	Use of Estimates In preparing these financial statements in conformity with GAAP, management is required to make estimates and assumptions that may affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the consolidated financial statements and the reported amount of revenues and expenses during the reporting periods. Actual results could differ from those estimates. Significant estimates and assumptions included in our consolidated financial statements relate to the valuation of long-lived assets, accruals for potential liabilities, and valuation assumptions related to equity instruments and share based payments.
Fair Value Measurements	Fair Value Measurements ASC 820, “ Fair Value Measurements
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly-liquid investments with maturities of three months or less when purchased to be cash equivalents. The Company had no cash equivalents as of December 31, 2015.
Concentration of Credit Risk	Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash and cash equivalents. The Company places its cash with high quality banking institutions. From time to time, the Company may maintain cash balances at certain institutions in excess of the Federal Deposit Insurance Corporation limit.
Revenue Recognition	Revenue Recognition The Company recognizes revenue in accordance with Financial Accounting Standards Board Accounting Standards Codification (“ASC”) No. 605, “Revenue Recognition”. In all cases, revenue is recognized only when the price is fixed and determinable, persuasive evidence of an arrangement exists, the service is performed and collectability of the resulting receivable is reasonably assured.
Income Taxes	Income Taxes Under ASC 740, "Income Taxes", deferred tax assets and liabilities are recognized for the future tax consequences attributable to temporary 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 expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Valuation allowances are established when it is more likely than not that some or all of the deferred tax assets will not be realized. As of December 31, 2015, there were no deferred taxes.
Share Based Compensation	Share Based Compensation The Company applies ASC 718, Share-Based Compensation to account for its service providers’ share-based payments. Common stock of the Company was given to service providers to retain their assistance in becoming a U.S. public company, assistance with public company regulations, investors’ communications and public relations with broker-dealers, market makers and other professional services. In accordance with ASC 718, the Company determines whether a share payment should be classified and accounted for as a liability award or equity award. All grants of share-based payments to service providers classified as equity awards are recognized in the financial statements based on their grant date fair values which are calculated using historical pricing. The Company has elected to recognize compensation expense based on the criteria that the stock awards vest immediately on the issuance date. ASC 718 requires forfeitures to be estimated at the time of grant and revised, if necessary, in subsequent period if actual forfeitures differ from initial estimates. There were no forfeitures of share based compensation.
Net Loss Per Share	Net Loss Per Share Under the provisions of ASC 260, “Earnings per Share,” basic loss per common share is computed by dividing net loss available to common shareholders by the weighted average number of shares of common stock outstanding for the periods presented. Diluted net loss per share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that would then share in the income of the Company, subject to anti-dilution limitations. The common stock equivalents have not been included as they are anti-dilutive. As of December 31, 2015, there were warrants outstanding for the purchase of 5,418,629 shares of common stock which could potentially dilute future earnings per share. As of December 31, 2014, there were stock options outstanding for the purchase of 300,000 common shares, warrants for the purchase of 5,418,629 common shares, and rights to convert debt into 1,090,000 shares which could potentially dilute future earnings per share.
Recent Accounting Pronouncements	Recent Accounting Pronouncements Adopted On July 18, 2013, the FASB issued ASU 2013-11, Income Taxes (Topic 740): Presentation of an Unrecognized Tax Benefit when a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists. On June 10, 2014, the Financial Accounting Standards Board 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, Not Adopted ASU 2014-09 affects any entity using U.S. GAAP that either enters into contracts with customers to transfer goods or services or enters into contracts for the transfer of nonfinancial assets unless those contracts are within the scope of other standards (e.g., insurance contracts or lease contracts). This ASU will supersede the revenue recognition requirements in Topic 605, Revenue Recognition, and most industry-specific guidance. This ASU also supersedes some cost guidance included in Subtopic 605-35, Revenue Recognition—Construction-Type and Production-Type Contracts. In addition, the existing requirements for the recognition of a gain or loss on the transfer of nonfinancial assets that are not in a contract with a customer (e.g., assets within the scope of Topic 360, Property, Plant, and Equipment, and intangible assets within the scope of Topic 350, Intangibles—Goodwill and Other) are amended to be consistent with the guidance on recognition and measurement (including the constraint on revenue) in this ASU. For a public entity, the amendments in this ASU are effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. Early application is not permitted. The FASB has issued Accounting Standards Update (ASU) No. 2014-15, Presentation of Financial Statements—Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern. In January 2015, the Financial Accounting Standards Board issued Accounting Standards Update (ASU) No. 2015-01 Income Statement—Extraordinary and Unusual Items 1. Unusual nature. The underlying event or transaction should possess a high degree of abnormality and be of a type clearly unrelated to, or only incidentally related to, the ordinary and typical activities of the entity, taking into account the environment in which the entity operates. 2. Infrequency of occurrence. The underlying event or transaction should be of a type that would not reasonably be expected to recur in the foreseeable future, taking into account the environment in which the entity operates. If an event or transaction meets the criteria for extraordinary classification, an entity is required to segregate the extraordinary item from the results of ordinary operations and show the item separately in the income statement, net of tax, after income from continuing operations. The entity also is required to disclose applicable income taxes and either present or disclose earnings-per-share data applicable to the extraordinary item. The amendments in this Update are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015. A reporting entity may apply the amendments prospectively. The Company did not elect for early adoption. In July 2015, the Financial Accounting Standards Board issued Accounting Standards Update (ASU) No. 2015-11 Simplifying the Measurement of Inventory. We have evaluated the recent accounting pronouncements through the date of issuance of the report and believe that none of them will have a material effect on our financial statements. Other recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force and the United States Securities and Exchange Commission) did not or are not believed by management to have a material impact on the Company’s present or future financial statements.

SCHEDULE OF ACCOUNTS PAYABLE AN

SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)	12 Months Ended
	Dec. 31, 2015
SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES
SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES	Accounts payable and accrued expenses consist of the following as of December 31, 2015 and 2014: 2015 2014 Accounts payable $ 2,925 $ 125,980 Shareholder advance 26,434 - $ 29,359 $ 125,980

Convertible Notes issued by the

Convertible Notes issued by the Company (Tables)	12 Months Ended
	Dec. 31, 2015
Convertible Notes issued by the Company
Convertible Notes issued by the Company	A summary table of Convertible Notes issued by the Company is presented below. Principal BCF Amort. Of Prin. Balance Accrued Total Balance Convertible Notes Value Discount Discount 12/31/2015 Interest 12/31/2015 2013 10% Convertible Notes $15,000 - - - 3,218 - 2014 10% Convertible Notes $94,000 (81,468) 81,468 - 5,699 - Total $109,000 (81,468) 81,468 - 8,917 -

SCHEDULE OF STOCK OPTIONS AND W

SCHEDULE OF STOCK OPTIONS AND WARRANTS (Tables)	12 Months Ended
	Dec. 31, 2015
SCHEDULE OF STOCK OPTIONS AND WARRANTS
SUMMARY OF OPTION ACTIVITY UNDER THE PLAN AS OF DECEMBER 31, 2014 AND CHANGES DURING THE THREE FISCAL QUARTERS ENDED SEPTEMBER 30, 2015	A summary of option activity under the Plan as of December 31, 2014 and changes during 2015 is presented below: Options Weighted Average Exercise Price Average Remaining Contractual Life (Years) Weighted Average Expiration Date Outstanding at December 31, 2014 300,000 $ 1.00 0.79 10/18/2015 Granted - - - - Exercised - - - - Forfeited or expired (300,000) $ 1.00 - - Outstanding at December 31, 2015 300,000 $ 1.00 - - Exercisable at December 31, 2015 - $ 1.00 - -
SUMMARY OF WARRANT ACTIVITY AS OF DECEMBER 31, 2014 AND CHANGES DURING THE CURRENT YEAR	A summary of warrant activity as of December 31, 2015 and changes during the year then ended is presented below: Warrants [ex Plan Options] Weighted Avg Exercise Price Avg Remaining Contractual Life [Yrs] Weighted Avg Expiration Date Outstanding December 31, 2014 5,418,628 $1.00 1.84 10/1/2016 Issued in 2015 – Investors - - - - Issued in 2015 – Services - - - Exercised - - - - Forfeited or Expired - - - - Outstanding December 31, 2015 5,418,628 $1.00 0.84 10/1/2016 Exercisable December 31, 2015 5,418,628 $1.00 0.84 10/1/2016

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2015
INCOME TAXES (Tables):
Provision for Income TAXES For The Year Ended Dec 2014 and 2015	Our provisions for income taxes for the years ended December 31, 2015 and 2014, respectively, were as follows (using our blended effective Federal and State income tax rate of 35.0%): 2015 2014 Current Tax Provision: Federal and state Taxable income $ - $ - Total current tax provision $ - $ - Deferred Tax Provision: Federal and state Net loss carryforwards $ (4,300,000) $ (2,653,000) Valuation allowance 4,300,000 2,653,000 Total deferred tax provision $ - $ -
Deferred Tax Assets For 2014 and 2015	Deferred tax assets at December 31, 2015 and 2014 consisted of the following: 2015 2014 Deferred tax assets: Net operating loss carryforwards $ 1,505,000 $ 929,000 Valuation allowance (1,505,000) (929,000) Net deferred tax assets $ - $ -
Reconciliation of Expected Tax benifit	A reconciliation of the expected tax benefit computed at the U.S. federal and state statutory income tax rates to our tax benefit for the years ended December 31, 2015 and 2014 is as follows: Years ended December 31, 2015 2014 Federal income tax rate at 35% $ (576,000) 35.0% $ (653,000) 35.0 % State income tax, net of federal benefit - - - - % Change in valuation allowance 576,000 (35.0)% 653,000 (35.0)% Benefit for income taxes $ - -% $ - - %

GOING CONCERN (Details)

GOING CONCERN (Details)	Dec. 31, 2015USD ($)
GOING CONCERN DETAILS
Operating losses and an accumulated deficit	$ 4,300,246
Incurred loss amounted	$ 1,647,133

Net Loss Per Share (Details)

Net Loss Per Share (Details) - shares	Dec. 31, 2015	Dec. 31, 2014
Net Loss Per Share Details
Warrants outstanding for the purchase of shares of common stock	5,418,629
Stock options outstanding for the purchase common shares	300,000
Warrants outstanding for the purchase of shares of common shares		5,418,629
Rights to convert debt into common shares		1,090,000

Loan receivable transactions (D

Loan receivable transactions (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Loan receivable transactions
Loans receivable amounting	$ 84,000	$ 84,000
Accounts receivables amounting	30,000
An advance made to Polybrite	70,000
Fees earned related to Purchase Order Financing and Distribution Agreement that was entered into with Polybrite.	14,000
Prepaid credit to Polybrite amounting	$ 36,738

ACCOUNTS PAYABLE AND ACCRUED 25

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details) - USD ($)	Dec. 31, 2015	Aug. 04, 2015	Dec. 31, 2014
Accounts payable and accrued expenses consists of following
Accounts payable.	$ 2,925		$ 125,980
Shareholder advance	26,434		0
Total Accounts payable and Accrued expenses	$ 29,359		$ 125,980
Company and the creditors holding of accounts payable due from company		97.00%
Company agreed to convert these payables to equity at a price of $0.10 per share, totaling		$ 174,778
The issuance of a total shares		1,747,775

Convertible notes (Details)

Convertible notes (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Convertible Notes details
Convertible notes 10% Principal value	$ 109,000	$ 94,000	$ 15,000
Convertible notes BCF Discount	(84,168)	(84,168)
Convertible notes Amort of Discount	81,468	81,468
Convertible notes Principal balance december 31, 2015	0
Convertible notes principal Accured interest	$ 8,917	$ 5,699	3,218
Convertible notes Total balance			$ 0

CONVERTIBLE PROMISSORY NOTES,27

CONVERTIBLE PROMISSORY NOTES, RELATED PARTY (Details) - USD ($)	Aug. 04, 2015	Nov. 30, 2014	Oct. 31, 2014	Aug. 31, 2014	Jul. 31, 2014	Nov. 07, 2013
CONVERTIBLE PROMISSORY NOTES, RELATED PARTY Details
Two Secured Convertible Promissory Notes in the aggregate amount.						$ 15,000
Accrued interest		10.00%	10.00%	10.00%	10.00%	10.00%
Exercise price per share						$ 1
Three Convertible Promissory Notes with investors, two of whom are related parties, and one with a Director, in the aggregate amount.					$ 20,000
Two Convertible Promissory Notes with related party investors in the aggregate amount.				$ 9,000
Two Convertible Promissory Notes with investors, one of whom is a related party, and one with a Director, in the aggregate amount.			$ 15,000
Issued a Convertible Promissory Note with a related party investor.		$ 50,000
With Regards notes issued to the company		94,000
Company recorded beneficial conversion features on the date of issuance that in the aggregate equals		81,468
Amortization of debt discounts amounted to		32,500
Debt discounts amounted to a further		45,898
Upon Conversion the remaining discount to face value was added		$ 3,069
All principal and interest outstanding under notes converted into shares on August 4, 2015, conversion price per share.	$ 0.10
Agreed to convert all outstanding convertible debt accrued into equity.	$ 109,000
Agreed to convert interest accrued on all convertible debt into equity.	$ 8,917
Restricted shares issued to convert all outstanding convertible debt including interest.	1,179,174

NOTE PAYABLE RELATED PARTY (Det

NOTE PAYABLE RELATED PARTY (Details) - USD ($)	Aug. 04, 2015	Apr. 30, 2014	Dec. 31, 2013	Nov. 07, 2013
NOTE PAYABLE, RELATED PARTY Details:
Company issued an unsecured and non-interest bearing note payable			$ 70,000
Company issued an unsecured, 10% bearing note payable to related party,for services rendered as a consultant		$ 20,000		$ 8,438
Note holder converted the note at the conversion price	$ 0.10
Converted notes payable principle totalling	$ 98,438
Converted notes payable accrued interest totalling	$ 2,724
Company agreed to convert all these notes payable into shares of restricted common stock	1,011,617

EQUITY INCENTIVE PLAN - 2013 (D

EQUITY INCENTIVE PLAN - 2013 (Details) - $ / shares	Oct. 17, 2013	May. 28, 2013
Equity Incentive plan-2013 details
A total shares of common Stock reserved for awards under 2013 plan		1,500,000
Company granted number of options to purchase Common stock shares as per incentive plan	100,000
Options Exercise price per share	$ 1

SUMMARY OF OPTIONS ACTIVITY (De

SUMMARY OF OPTIONS ACTIVITY (Details)	Dec. 31, 2015$ / sharesshares
Options Under the Plan
Outstanding December 31, 2014 | shares	300,000
Granted | shares	0
Exercised	0
Forfeited or expired | shares	(300,000)
Outstanding December 31, 2015 | shares	300,000
Exercisable at December 31, 2015 | shares	0
Weighted Average Exercise Price
Outstanding December 31, 2014,	$ 1
Granted	0
Exercised	0
Forfeited or expired,	1
Outstanding at December 31, 2015,	1
Exercisable at December 31, 2015	$ 1
Average Remaining Contractual Life (Years)
Outstanding December 31, 2014.	0.79
Granted.	0
Exercised.	0
Forfeited or expired.	0
Outstanding at December 31, 2015.	0
Exercisable at December 31, 2015.	0

WARRANTS NARRATIVE (Details)

WARRANTS NARRATIVE (Details) - USD ($)	Dec. 31, 2014	Sep. 25, 2014	Jul. 01, 2014	Dec. 31, 2013	Jun. 01, 2013
WARRANTS NARRATIVE DETAILS
Warrants issued on various dates in 2013 and 2014 to purchases shares up to	363,333			3,350,000
Exercise per share	$ 1			$ 1
Agreed to issue a Warrant to Mark Wolff to purchase shares upto					500,000
Agreed to issue a Warrant to Mark Wolff to purchase shares at exercise price					$ 1
Aggregate fair value of the warrants	$ 31,541			$ 668
Stock based compensation related to warrants issued to Mark Wolff recorded				$ 334
Company issued shares of common stock to Mr. Molasky in consideration for his services.			1,255,295
Per share value is			$ 0.75
Total value of shares recorded as consulting fee			$ 941,471
Company agreed to issue Mark Blackwell for services rendered		300,000
Common stock per share value(Mark)		$ 1

A summary of warrant activity (

A summary of warrant activity (Details){Stockholders Equity}	12 Months Ended
	Dec. 31, 2015shares
Wattants -Ex plan options
Outstanding Warrants (Weighted average Expiratioin date January 1, 2016) at Dec. 31, 2014	5,418,628
Exercisable-December 31, 2015(Weighted average Expiratioin date January 1 , 2016)	5,418,628
Outstanding Warrants ( Weighted average Expiratioin date January 1, 2016) December 31,2015	5,418,628
Weighted-Average Exercise Price
Outstanding Warrants (Weighted average Expiratioin date January 1, 2016) at Dec. 31, 2014	1
Exercisable-December 31, 2015(Weighted average Expiratioin date January 1 , 2016)	1
Outstanding Warrants ( Weighted average Expiratioin date January 1, 2016) December 31,2015	1
Average Remaining Contractual Life (Years)
Outstanding Warrants (Weighted average Expiratioin date January 1, 2016) at Dec. 31, 2014	1.84
Issued in 2014 - Investors	0
Issued in 2015 - Services	0
Exercised;,	0
Forfeited or expired ;.	0
Exercisable-December 31, 2015(Weighted average Expiratioin date January 1 , 2016)	0.84
Outstanding Warrants ( Weighted average Expiratioin date January 1, 2016) December 31,2015	0.84

STOCK WARRANTS VALUATION ASSUMP

STOCK WARRANTS VALUATION ASSUMPTIONS (Details) - USD ($)	Dec. 31, 2014	Oct. 22, 2014	Sep. 25, 2014	Jul. 01, 2014	Jun. 01, 2013
Stock Warrants valuation assumptions
Stock Warrants Expected volatility	45.00%	78.00%	71.00%	48.00%	103.00%
Stock Warrants Expected term in years	1	1	1	1	1
Stock Warrants Risk free rate	0.14%	0.11%	0.09%	0.10%	0.14%
The estimated fair value of the warrants and valuation Model	$ 31,541	$ 23,581	$ 41,018	$ 85,991	$ 668
Stock warrant dividend yield	0.00%	0.00%	0.00%	0.00%	0.00%

CAPITAL STOCK TRANSACTIONS (Det

CAPITAL STOCK TRANSACTIONS (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2013	Oct. 17, 2013	May. 28, 2013	Mar. 02, 2012	Jun. 01, 2011	May. 27, 2011	Jul. 10, 2010
CAPITAL STOCK TRANSACTIONS:
Authorized to issue shares of preferred stock	20,000,000
Authorized to issue shares of common stock	100,000,000
Company issued common shares to its sole director and officer								20,000,000
Company issued common shares to its sole director and officer for cash								$ 2,000
Company redeemed from its then two shareholders an aggregate of 19,500,000 of its shares of outstanding stock							20,000,000
An aggregate redemption price							$ 1,950
Company issued shares of common stock to new unrelated third party investors in order to evoke a change in ownership.						19,500,000
Mr. Yanshi (Steven) Chen, the owner has shares of common stock					17,000,000
DEP Group the owner has shares					2,500,500
Company's common stock, transferred all such shares aggregating total shares 19,500,000 share of the outstanding					20,000,000
Company's common stock to Joseph Merhi for an aggregate purchase price					$ 95,000
Company agreed to issue a total of shares of common stock at $0.10 per share				$ 250,000
To settle legal service expenses amounted to				$ 25,000
Three-year warrants to purchase up to shares of common stock at $1.00 per share, to settle expenses that investor paid on behalf of the Company.				$ 250,000
Company entered into subscription agreements with 13 accredited investors pursuant to which the Company agreed to issue a total of shares				2,850,000
Three-year warrants to purchase up to 2,850,000 shares of common stock at $1.00 per share, in exchange for cash proceeds				$ 285,000
Company issued shares to each of Kevin Kearney, George Mainas and Steven J. Davis			500,000
Consulting fee to J. Thomas Hannan		$ 5,000
Issued shares to J. Thomas Hannan		500,000

Capital stock-2015 (Details)

Capital stock-2015 (Details) - USD ($)	Dec. 14, 2015	Aug. 04, 2015
Capital stock-2015 Details
Company agreed to convert a total of outstanding debt and trade payable		$ 393,857
Restricted shares of common stock.		3,938,566
Company entered into a Loan Agreement with MDC	$ 130,000
Loan shall accure interest	7.00%

Expected tax benefit computed (

Expected tax benefit computed (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Current Tax Provision
Federal and state	$ 0	$ 0
Taxable income	0	0
Total current tax provision	0	0
Deferred Tax Provision
Federal and state	0	0
Net loss carryforwards	(4,300,000)	(2,653,000)
Valuation allowance	4,300,000	2,653,000
Total deferred tax provision	$ 0	$ 0

Deferred tax assets (Details)

Deferred tax assets (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Deferred tax assets:
Net operating loss carryforwards1	$ 1,505,000	$ 929,000
Valuation allowance	(1,505,000)	(929,000)
Net deferred tax assets	$ 0	$ 0

Federal and state statutory inc

Federal and state statutory income tax rates to our tax benefit - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Statutory income rates benefits
Federal income tax rate at 35%	$ (576,000)	$ (653,000)
State income tax, net of federal benefit	0	0
Change in valuation allowance	576,000	653,000
Benefit for income taxes	$ 0	$ 0

SUBSEQUENT EVENT(Details)

SUBSEQUENT EVENT(Details)	Mar. 18, 2016USD ($)shares
SUBSEQUENT EVENT Details
Integrated Systems Technology, Inc., a party related to the Company through its owner Gary Rockis, advanced | $	$ 30,000
IST and its principal owner Gary Rockis collectively own shares | shares	1,289,542
Percentage of shares	4.93%