Astika (ASKH) 10-Q 9 May 19 2018 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2018	May 09, 2019
Details
Registrant Name	ASTIKA HOLDINGS INC.
Registrant CIK	0001511161
SEC Form	10-Q
Period End date	Sep. 30, 2018
Fiscal Year End	--12-31
Trading Symbol	askh
Tax Identification Number (TIN)	274601693
Number of common stock shares outstanding		29,890,066
Filer Category	Non-accelerated Filer
Small Business	true
Emerging Growth Company	false
Ex Transition Period	false
Amendment Flag	false
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	Q3
Entity Incorporation, State Country Name	Florida
Entity Address, Address Line One	Level 1
Entity Address, Address Line Two	725 Rosebank Road
Entity Address, City or Town	Avondale
Entity Address, State or Province	Auckland
Entity Address, Postal Zip Code	1348
Entity Address, Country	New Zealand
City Area Code	(64)
Local Phone Number	9 929 0502

Balance Sheets

Balance Sheets - USD ($)	Sep. 30, 2018	Dec. 31, 2017
ASSETS
Prepaid expenses	$ 0	$ 42,101
TOTAL ASSETS	0	42,101
Current Liabilities
Accounts payable and accrued expenses	86,824	70,282
Loan payable and accrued interest	3,572	3,519
Due to related party	5,807	37,500
Total Current Liabilities	96,203	111,301
Stockholders' Deficit
Preferred Stock: 10,000,000 shares authorized; par value $0.001; 2,090,000 shares issued and outstanding at September 30, 2018 and December 31, 2017	2,090	2,090
Common Stock: 140,000,000 shares authorized; par value $0.001; 29,890,066 shares issued and outstanding at September 30, 2018 and December 31, 2017	29,890	29,890
Additional paid-in capital less Pref B issuing costs	471,595	471,595
Accumulated deficit	(599,778)	(572,775)
Total Stockholders' Deficit	(96,203)	(69,200)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 0	$ 42,101

Balance Sheets - Parenthetical

Balance Sheets - Parenthetical - $ / shares	Sep. 30, 2018	Dec. 31, 2017
Details
Preferred Stock, Shares Authorized	10,000,000	10,000,000
Preferred Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Preferred Stock, Shares Issued	2,090,000	2,090,000
Preferred Stock, Shares Outstanding	2,090,000	2,090,000
Common Stock, Shares Authorized	140,000,000	140,000,000
Common Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Common Stock, Shares, Issued	29,890,066	29,890,066
Common Stock, Shares, Outstanding	29,890,066	29,890,066

Statements of Operations

Statements of Operations - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
REVENUE
TOTAL REVENUE	$ 0	$ 0	$ 0	$ 0
OPERATING EXPENSES
General and administrative	7,667	28,865	26,950	91,330
Total Operating Expenses	7,667	28,865	26,950	91,330
OPERATING LOSS	(7,667)	(28,865)	(26,950)	(91,330)
OTHER INCOME (EXPENSE)
Interest expense, net	(18)	(276)	(53)	(1,231)
Loss on change in fair value of derivative	0	(13,158)	0	(57,889)
Total Other Income (Expense)	(18)	(13,434)	(53)	(59,120)
NET LOSS	$ (7,685)	$ (42,299)	$ (27,003)	$ (150,450)
BASIC AND DILUTED NET LOSS PER COMMON SHARE	$ 0	$ 0	$ 0	$ (0.01)
BASIC AND DILUTED WEIGHTED AVERAGE NUMBER OF SHARES OF COMMON STOCK OUTSTANDING	29,890,066	17,069,714	29,890,066	13,777,726

Statements of Cash Flows

Statements of Cash Flows - USD ($)	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (27,003)	$ (150,450)
Adjustments to reconcile net loss to net cash used in
Loss on derivative	0	57,889
Changes in Operating assets & liabilities:
(Increase) decrease in prepaid expenses	42,101	0
Increase (decrease) in accounts payable and accrued expenses	16,595	92,561
Net Cash Used by Operating Activities	31,693	0
CASH FLOWS FROM FINANCING ACTIVITIES
Payback to related party	(42,101)	0
Due to related party	10,408	0
Net cash provided by Financing Activities	(31,693)	0
NET INCREASE IN CASH	0	0
CASH AT BEGINNING OF PERIOD	0	0
CASH AT END OF PERIOD	0	0
CASH PAID FOR:
Interest	0	0
Income taxes	0	0
NON-CASH INVESTING AND FINANCING ACTIVITIES
Extinguishment of derivative to Additional Paid In Capital	0	59,465
Common stock issued for convertible debt, value	0	17,357
Expense paid by related party on behalf of the company	$ 0	$ 97,515

NOTE 1 - DESCRIPTION OF BUSINES

NOTE 1 - DESCRIPTION OF BUSINESS	9 Months Ended
	Sep. 30, 2018
Notes
NOTE 1 - DESCRIPTION OF BUSINESS	NOTE 1 - DESCRIPTION OF BUSINESS Astika Holdings, Inc. (the “Company”, “we”, “us”, “our”), Astika Holdings, Inc., a Florida corporation, is refocusing and preparing to relaunch the Company through a variety of strategic acquisitions in the textile, service, and industrial sectors to complement and capture the next wave of growth companies from Asia and New Zealand.

NOTE 2- GOING CONCERN ANALYSIS

NOTE 2- GOING CONCERN ANALYSIS AND MANAGEMENT PLANS	9 Months Ended
	Sep. 30, 2018
Notes
NOTE 2- GOING CONCERN ANALYSIS AND MANAGEMENT PLANS	NOTE 2- GOING CONCERN ANALYSIS AND MANAGEMENT PLANS The Company’s unaudited interim financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has an accumulated deficit and no cash flows from operating activities at September 30, 2018. The Company has not yet established an ongoing source of revenue sufficient to cover its operating costs and allow it to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Company obtaining adequate capital to fund operating losses until it becomes profitable. If the Company is unable to obtain adequate capital, it could be forced to cease operations. These factors raise substantial doubt about the Company’s ability to continue as a going concern. In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management’s plans focus is on a variety of strategic acquisitions in service, agriculture and industrial companies to compliment and grow Astika Holdings, Inc.’s business. The Company is positioning to capture the next wave of growth companies from Asia. As the centerpieces for Astika Holdings in Asia, the focus is on rapid economic growth and increased foreign investment sector companies which management believes is poised for accelerated economic growth with national modernization. Astika’s planned focus is also on adding value through successful project development, efficient operations, and opportunistic acquisitions while maintaining a low risk profile through project diversification, astute financial management and operating in secure jurisdictions. Management’s plan to obtain such resources for the Company include (i) obtaining capital from management and significant stockholders sufficient to meet its minimal operating expenses; (ii) obtaining funding from outside sources through the sale of its debt and/or equity securities; and (iii) completing a merger with or acquisition of an existing operating company. However, management cannot provide any assurances that the Company will be successful in accomplishing any of its plans. The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty.

NOTE 3 - SUMMARY OF SIGNIFICANT

NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2018
Notes
NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of presentation The accompanying unaudited interim financial statements have been prepared in accordance with the rules and regulations of the Securities and Exchange Commission for the presentation of interim financial information, but do not include all the information and footnotes required by generally accepted accounting principles for complete financial statements. The accompanying financial statements should be read in conjunction with the December 31, 2017 financial statements that were filed in our annual report on Form 10-K. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. The operating results for interim periods are not necessarily indicative of results that may be expected for the year ended December 31, 2018. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates. Stock-Based Compensation We recognize compensation cost for stock-based awards to employees in accordance with ASC Topic 718, over the requisite service period for each separately vesting tranche, as if multiple awards were granted. Compensation cost is based on grant-date fair value using quoted market prices for our common stock. We recognize compensation cost for stock-based awards to nonemployees in accordance with ASC Topic 505. Basic and diluted loss per share The Company computes earnings per share in accordance with ASC 260, “Earnings Per Share” (ASC 260). Under the provisions of ASC 260, basic earnings per share is computed by dividing the net income (loss) for the period by the weighted average number of shares of common stock outstanding during the period. Diluted earnings per share is computed by dividing the net income (loss) for the period by the weighted average number of common and potentially dilutive shares of common stock outstanding during the period. The Company had net losses as of September 30, 2018 and 2017, as such, the diluted earnings per share excludes all dilutive potential shares because their effect is anti-dilutive. Recent accounting pronouncements In June 2018, the FASB issued ASU 2018-07, “Compensation – Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting. ASU 2018-07 expands the scope of Topic 718 to include share-based payment transactions for acquiring goods and services from nonemployees. ASU 2018-07 also clarifies that Topic 718 does not apply to share-based payments used to effectively provide (1) financing to the issuer or (2) awards granted in conjunction with selling goods or services to customers as part of a contract accounted for under Revenue from Contracts with Customers (Topic 606). ASU 2018-07 is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. Early adoption is permitted. The Company will adopt the provisions of ASU 2018-07 in the quarter beginning January 1, 2019. The adoption of ASU 2018-07 is not expected to have a material impact on the Company’s financial statement presentation or disclosures. In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (“Topic 820”): Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement (“ASU 2018-13”). The ASU modifies the disclosure requirements in Topic 820, Fair Value Measurement, by removing certain disclosure requirements related to the fair value hierarchy, modifying existing disclosure requirements related to measurement uncertainty and adding new disclosure requirements, such as disclosing the changes in unrealized gains and losses for the period included in other comprehensive income for recurring Level 3 fair value measurements held at the end of the reporting period and disclosing the range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements. This ASU is effective for public companies for annual reporting periods and interim periods within those annual periods beginning after December 15, 2019. The Company is currently evaluating this guidance and the impact of this update on its consolidated financial statements. Management does not believe that any other recently issued, but not yet effective accounting pronouncements, if adopted, would have a material effect on the accompanying financial statements.

NOTE 4 - FAIR VALUE OF FINANCIA

NOTE 4 - FAIR VALUE OF FINANCIAL INSTRUMENTS	9 Months Ended
	Sep. 30, 2018
Notes
NOTE 4 - FAIR VALUE OF FINANCIAL INSTRUMENTS	NOTE 4 - FAIR VALUE OF FINANCIAL INSTRUMENTS ASC 820, “Fair Value Measurements” (ASC 820) and ASC 825, “Financial Instruments” (ASC 825) , Level 1 - Level 2 - Level 3 The carrying values of cash, accounts payable, and accrued liabilities approximate fair value. Pursuant to ASC 820 and 825, the fair value of cash is determined based on "Level 1" inputs, which consist of quoted prices in active markets for identical assets. The recorded values of all other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations.

NOTE 5 - CONVERTIBLE NOTE PAYAB

NOTE 5 - CONVERTIBLE NOTE PAYABLE	9 Months Ended
	Sep. 30, 2018
Notes
NOTE 5 - CONVERTIBLE NOTE PAYABLE	NOTE 5 - CONVERTIBLE NOTE PAYABLE In October 2014, the Company issued an 8.0% convertible debenture for $31,500 in cash. The convertible debenture accrued interest at 8.0% per annum, was unsecured, due in one year from the date of issuance and was convertible into shares of the Company’s common stock after 180 days at the option of the holder at a rate equal to 55% of the lowest trading price of the Company’s common stock out of the last 20 trading trades including the date of conversion. On March 21, 2017, the Company issued 572,476 shares of common stock in the conversion of $2,000 principal and $834 in interest due to LG Capital Funding. LLC at $0.00495 per share, as calculated per the loan agreement. On June 8, 2017, the Company issued 603,038 shares of common stock in the conversion of $700 principal and $328 in interest due to LG Capital Funding, LLC at $0.00171 per share, as calculated per the loan agreement. On June 13, 2017, the Company issued 638,926 shares of common stock in the conversion of $740 principal and $350 in interest due to LG Capital Funding, LLC at $0.00171 per share, as calculated per the loan agreement. On June 27, 2017, the Company issued 670,334 shares of common stock in the conversion of $1,245 principal and $598 in interest due to LG Capital Funding, LLC at $0.00275 per share, as calculated per the loan agreement. On July 18, 2017, the Company issued 701,519 shares of common stock in the conversion of $800 principal and $396 in interest due to LG Capital Funding, LLC at $0.00171 per share, as calculated per the loan agreement. On July 24, 2017, the Company issued 735,903 shares of common stock in the conversion of $810 principal and $404 in interest due to LG Capital Funding, LLC at $0.00165 per share, as calculated per the loan agreement. On August 3, 2017, the Company issued 775,636 shares of common stock in the conversion of $850 principal and $430 in interest due to LG Capital Funding, LLC at $0.00165 per share, as calculated per the loan agreement. On August 18, 2017, the Company issued 812,860 shares of common stock in the conversion of $885 principal and $456 in interest due to LG Capital Funding, LLC at $0.00165 per share, as calculated per the loan agreement. On August 25, 2017, the Company issued 852,841 shares of common stock in the conversion of $1,080 principal and $562 in interest due to LG Capital Funding, LLC at $0.00193 per share, as calculated per the loan agreement. On August 31, 2017, the Company issued 897,810 shares of common stock in the conversion of $810 principal and $424 in interest due to LG Capital Funding, LLC at $0.00138 per share, as calculated per the loan agreement. On September 13, 2017, the Company issued 941,854 shares of common stock in the conversion of $845 principal and $450 in interest due to LG Capital Funding, LLC at $0.00138 per share, as calculated per the loan agreement. On September 20, 2017, the Company issued 989,403 shares of common stock in the conversion of $885 principal and $475 in interest due to LG Capital Funding, LLC at $0.00138 per share, as calculated per the loan agreement. On October 3, 2017, the Company issued 1,038,870 shares of common stock in the conversion of $1,035 principal and $565 in interest due to LG Capital Funding, LLC at $0.00154 per share, as calculated per the loan agreement. On October 16, 2017, the Company issued 1,090,032 shares of common stock in the conversion of $1,080 principal and $599 in interest due to LG Capital Funding, LLC at $0.00154 per share, as calculated per the loan agreement. On October 19, 2017, the Company issued 1,141,941 shares of common stock in the conversion of $1,130 principal and $629 in interest due to LG Capital Funding, LLC at $0.00154 per share, as calculated per the loan agreement. On November 6, 2017, the Company issued 1,201,538 shares of common stock in the conversion of $1,180 principal and $670 in interest due to LG Capital Funding. LLC at $0.00154 per share, as calculated per the loan agreement. On November 28, 2017, the Company issued 1,262,260 shares of common stock in the conversion of $2,325 principal and $1,354 in interest due to LG Capital Funding. LLC at $0.00292 per share, as calculated per the loan agreement. On December 6, 2017, the Company issued 1,326,373 shares of common stock in the conversion of $2,435 principal and $1,431 in interest due to LG Capital Funding. LLC at $0.00292 per share, as calculated per the loan agreement. On December 22, 2017, the Company issued 2,009,595 shares of common stock in the conversion of the remaining $3,665 in principal and $2,193 in interest due to LG Capital Funding. LLC at $0.00292 per share, as calculated per the loan agreement. As of December 31, 2017, the convertible debenture was fully converted to shares of the Company’s common stock and the balance of the convertible debenture was reduced to $0.

NOTE 6 - DERIVATIVE LIABILITY

NOTE 6 - DERIVATIVE LIABILITY	9 Months Ended
	Sep. 30, 2018
Notes
NOTE 6 - DERIVATIVE LIABILITY	NOTE 6 - DERIVATIVE LIABILITY The Company analyzed the conversion option embedded in the convertible debenture for derivative accounting consideration under ASC 815 and determined that the embedded instrument should be classified as a liability and recorded at fair value due to the variable conversion prices. The fair value of the conversion options was determined to be $52,267 as of the issuance date using a Black-Scholes option-pricing model. Upon the date of issuance of the convertible debenture, $31,500 was recorded as debt discount and $20,767 was recorded as day one loss on derivative liability. During March 2017, the holder of the convertible debenture elected to convert $2,000 in principal and $834 in interest due of the convertible debenture into 572,476 shares of the Company’s common stock. As a result, $4,278 of derivative liability was extinguished through a charge to paid-in capital. During the nine months ended September 30, 2018 and 2017, $0 and $ 57,889 was recorded as a loss on mark-to-market of the conversion options, respectively. As the convertible debt with the conversion option requiring derivative accounting was fully converted during the year ended December 31, 2017, the Company recorded the retirement of the derivative liability of $9,526 to additional paid-in capital. As a result, the balance of the convertible debt was reduced to $0 at December 31, 2017. The Company estimated the fair value of the derivative liabilities using the Black-Scholes option pricing model and the following key assumptions during the nine months ended September 30, 2017: Expected dividends -% Expected term (years) 0.12 Volatility 273 - 617% Risk-free rate 0.74% - 0.89%

NOTE 7 - LOAN TRANSACTION

NOTE 7 - LOAN TRANSACTION	9 Months Ended
	Sep. 30, 2018
Notes
NOTE 7 - LOAN TRANSACTION	NOTE 7 - LOAN TRANSACTION The Company purchased a recorded music compilation from EuGene Gant for a purchase price of $5,000 pursuant to a Bill of Sale and Assignment dated June 15, 2012, an Exclusive Songwriter Agreement dated June 15, 2012, and a Promissory Note that the Company concurrently executed and delivered to him on the same date. The Company made a payment to Mr. Gant in the amount of $1,000 on June 15, 2012 and $2,000 on October 1, 2012, and $1,000 on June 15, 2013, and the remaining $1,000 principal amount under Promissory Note bears interest at five percent (5%) per annum, and there is one remaining principal installment payment in the amount of $1,162 due. Accrued and unpaid interest on the Promissory Note is also due in the amount of $53 for the nine-months ended September 30, 2018, and $51 for the nine-months ended September 30, 2017. As of September 30, 2018 and December 31, 2017, total outstanding short-term debt was $1,471 and $1,418, respectively. The note matured on June 15, 2013 and the loan is currently in default. On October 22, 2015, Artfield Investment paid $2,100 in expenses on behalf of the Company. This loan is unsecured, due on demand, and carries no interest. As of September 30, 2018 and December 31, 2017, the total amount owed was $2,100 and $2,100, respectively.

NOTE 8 - RELATED PARTY TRANSACT

NOTE 8 - RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2018
Notes
NOTE 8 - RELATED PARTY TRANSACTIONS	NOTE 8 - RELATED PARTY TRANSACTIONS The Company has entered into transactions with the related party, IQ Acquisition (NY), Ltd, owned by Mr. Richards, the CEO of the Company. IQ Acquisition (NY), Ltd, the major shareholder of the Company, has paid expenses on behalf of the Company in the amount of $10,408 and $97,515 during the nine months ended September 30, 2018 and 2017, respectively. The Company reimbursed IQ acquisition (NY) in the amount of $42,101 and $0 during the nine months ended September 30, 2018 and 2017, respectively. The balance due to related party as of September 30, 2018 and December 31, 2017 was $5,807 and $142,779, respectively. The advances are unsecured, payable on demand, and carry no interest.

NOTE 9 - MATERIAL CONTRACTS

NOTE 9 - MATERIAL CONTRACTS	9 Months Ended
	Sep. 30, 2018
Notes
NOTE 9 - MATERIAL CONTRACTS	NOTE 9 - MATERIAL CONTRACTS On June 15, 2012, the Company entered into a songwriter agreement with Eugene Gant, a songwriter, which provides for Mr. Gant’s employment as a staff writer on an exclusive basis to write musical compositions as works for hire for a period of two years from the date of the agreement. This agreement expired on June 15, 2014. The exclusive songwriter agreement with Eugene B. Settler dated June 16, 2012, provides for Mr. Settler’s employment as a staff writer on an exclusive basis to write musical compositions as works for hire for a period of five years from the date of the agreement. This agreement expired on June 16, 2017. During Mr. Gant’s and Mr. Settler’s tenure as songwriters for the Company, the copyrights on their entire work product will belong to the Company, in exchange for our assistance in exploiting and marketing these compositions and the payment of a writer’s fee to them ranging from 10% to 50% of the net amounts that we collect on these musical compositions. The Company is entitled to the royalties for a period of 50 years from the date of the creation of any work for hire pursuant to such agreements. After the expiration of such 50-year period, the copyright on a musical composition reverts to the songwriter or his heirs or assigns.

NOTE 10 - EQUITY TRANSACTIONS

NOTE 10 - EQUITY TRANSACTIONS	9 Months Ended
	Sep. 30, 2018
Notes
NOTE 10 - EQUITY TRANSACTIONS	NOTE 10 - EQUITY TRANSACTIONS The Company has authorized 10,000,000 shares of Preferred Stock and 140,000,000 shares of Common Stock at par value of $0.001. As of September 30, 2018 and December 31, 2017, the Company had 29,890,066 shares of common stock, and 2,090,000 preferred shares, issued and outstanding, respectively. On March 21, 2017, the Company issued 572,476 shares of common stock in the conversion of $2,000 principal and $834 in interest due to LG Capital Funding, LLC at $0.00495 per share, as calculated per the loan agreement. On June 8, 2017, the Company issued 603,038 shares of common stock in the conversion of $700 principal and $328 in interest due to LG Capital Funding, LLC at $0.00171 per share, as calculated per the loan agreement. On June 13, 2017, the Company issued 638,926 shares of common stock in the conversion of $740 principal and $350 in interest due to LG Capital Funding, LLC at $0.00171 per share, as calculated per the loan agreement. On June 27, 2017, the Company issued 670,334 shares of common stock in the conversion of $1,245 principal and $598 in interest due to LG Capital Funding, LLC at $0.00275 per share, as calculated per the loan agreement. On July 18, 2017, the Company issued 701,519 shares of common stock in the conversion of $800 principal and $396 in interest due to LG Capital Funding, LLC at $0.00171 per share, as calculated per the loan agreement. On July 24, 2017, the Company issued 735,903 shares of common stock in the conversion of $810 principal and $404 in interest due to LG Capital Funding, LLC at $0.00165 per share, as calculated per the loan agreement. On August 3, 2017, the Company issued 775,636 shares of common stock in the conversion of $850 principal and $430 in interest due to LG Capital Funding, LLC at $0.00165 per share, as calculated per the loan agreement. On August 18, 2017, the Company issued 812,860 shares of common stock in the conversion of $885 principal and $456 in interest due to LG Capital Funding, LLC at $0.00165 per share, as calculated per the loan agreement. On August 25, 2017, the Company issued 852,841 shares of common stock in the conversion of $1,080 principal and $562 in interest due to LG Capital Funding, LLC at $0.00193 per share, as calculated per the loan agreement. On August 31, 2017, the Company issued 897,810 shares of common stock in the conversion of $810 principal and $424 in interest due to LG Capital Funding, LLC at $0.00138 per share, as calculated per the loan agreement. On September 13, 2017, the Company issued 941,854 shares of common stock in the conversion of $845 principal and $450 in interest due to LG Capital Funding, LLC at $0.00138 per share, as calculated per the loan agreement. On September 20, 2017, the Company issued 989,403 shares of common stock in the conversion of $885 principal and $475 in interest due to LG Capital Funding, LLC at $0.00138 per share, as calculated per the loan agreement. On October 3, 2017, the Company issued 1,038,870 shares of common stock in the conversion of $1,035 principal and $565 in interest due to LG Capital Funding, LLC at $0.00154 per share, as calculated per the loan agreement. On October 16, 2017, the Company issued 1,090,032 shares of common stock in the conversion of $1,080 principal and $599 in interest due to LG Capital Funding, LLC at $0.00154 per share, as calculated per the loan agreement. On October 19, 2017, the Company issued 1,141,941 shares of common stock in the conversion of $1,130 principal and $629 in interest due to LG Capital Funding, LLC at $0.00154 per share, as calculated per the loan agreement. On November 6, 2017, the Company issued 1,201,538 shares of common stock in the conversion of $1,180 principal and $670 in interest due to LG Capital Funding. LLC at $0.00154 per share, as calculated per the loan agreement. On November 28, 2017, the Company issued 1,262,260 shares of common stock in the conversion of $2,325 principal and $1,354 in interest due to LG Capital Funding. LLC at $0.00292 per share, as calculated per the loan agreement. On December 6, 2017, the Company issued 1,326,373 shares of common stock in the conversion of $2,435 principal and $1,431 in interest due to LG Capital Funding. LLC at $0.00292 per share, as calculated per the loan agreement. On December 14, 2017, in accordance with the Company's share subscription agreements with the Series B subscribers, the Company issued 2,090,000 shares of Series B preferred stock to twenty-two (22) individual subscribers for a total cash procced of $515,000. Of the total 2,090,000 shares, 1,210,000 shares were issued at $0.30 per share, 380,000 shares were issued at $0.40 per share, and the remaining 500,000 shares were issued for the services provided by an individual subscriber as compensation. On December 22, 2017, the Company issued 2,009,595 shares of common stock in the conversion of the remaining $3,665 in principal and $2,193 in interest due to LG Capital Funding. LLC at $0.00292 per share, as calculated per the loan agreement.

NOTE 11 - CONVERTIBLE PREFERRED

NOTE 11 - CONVERTIBLE PREFERRED STOCK	9 Months Ended
	Sep. 30, 2018
Notes
NOTE 11 - CONVERTIBLE PREFERRED STOCK	NOTE 11 - CONVERTIBLE PREFERRED STOCK In December 2017, the Company issued 1,210,000 shares of its Series B convertible preferred stock at a price per share of $0.30 for gross proceeds of $363,000 and issued 380,000 shares of its Series B convertible preferred stock at a price per share of $0.40 for gross proceeds of $152,000. In December 2017, the Company also issued 500,000 shares of its Series B convertible preferred stock to a third party as compensation, totally $160,000, for his consulting services. The Series B shareholders are entitled, at their option, at any time after the issuance of the Series B convertible preferred stock, to convert all or any lesser portion of their shares into the Company’s common stock at a conversion ratio 0.2 and at price of $1.59 per share. The holders of the Series B convertible preferred stock have the following rights and privileges: Optional Conversion Rights Each share of Series B convertible preferred stock is convertible at the option of the holder into 0.2 share of common stock and at price of $1.59 per share. The conversion price per share for the convertible preferred stock shall be adjusted for certain recapitalizations, splits, combinations, common stock dividends or as set forth in the Company’s amended and restated certificate of incorporation. As of September 30, 2018, none of the Series B convertible preferred stock has been converted to common stock. Voting Rights Each share of convertible preferred stock has 0.2 votes equal to the number of shares of common stock into which it is convertible. Redemption Rights There are no redemption rights afforded to the holders of convertible preferred stock. Upon certain change in control events that are outside of the Company’s control, including liquidation, sale or transfer of control of the Company, the convertible preferred stock is contingently redeemable. The holders of the Series B convertible preferred stock are not entitled to receive dividends and have same liquidation rights that are possessed by the holders of the Company’s common stock. The Company evaluated whether or not the Series B convertible preferred stock above contained embedded conversion options, which meet the definition of derivatives under ASC Topic 815. The Company concluded that since the above convertible preferred shares had a fixed conversion rate, the convertible preferred shares were not derivative instruments. The convertible preferred shares were analyzed to determine if the convertible preferred shares have an embedded beneficial conversion feature (BCF). Based on this analysis, the Company concluded that the effective conversion price was greater than the fair value of the Company’s common stock on the issuance dates and therefore no BCF was recorded. The Company recorded its convertible preferred stock at fair value on the dates of issuance, net of issuance costs. The total fair value of the convertible preferred stock on the date of issuance and as of September 30, 2018 was $201,809. As of September 30, 2018, total 2,090,000 shares of Series B convertible preferred stock authorized, issued and outstanding.

NOTE 12 - SUBSEQUENT EVENTS

NOTE 12 - SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2018
Notes
NOTE 12 - SUBSEQUENT EVENTS	NOTE 12 - SUBSEQUENT EVENTS The Company has evaluated subsequent events that have occurred after the date of the balance sheet through the date of issuance of these financial statements and determined that no subsequent event requires recognition or disclosure to the financial statements.

NOTE 3 - SUMMARY OF SIGNIFICA_2

NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Basis of Presentation (Policies)	9 Months Ended
	Sep. 30, 2018
Policies
Basis of Presentation	Basis of presentation The accompanying unaudited interim financial statements have been prepared in accordance with the rules and regulations of the Securities and Exchange Commission for the presentation of interim financial information, but do not include all the information and footnotes required by generally accepted accounting principles for complete financial statements. The accompanying financial statements should be read in conjunction with the December 31, 2017 financial statements that were filed in our annual report on Form 10-K. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. The operating results for interim periods are not necessarily indicative of results that may be expected for the year ended December 31, 2018.

NOTE 3 - SUMMARY OF SIGNIFICA_3

NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Use of Estimates (Policies)	9 Months Ended
	Sep. 30, 2018
Policies
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.

NOTE 3 - SUMMARY OF SIGNIFICA_4

NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Stock-Based Compensation (Policies)	9 Months Ended
	Sep. 30, 2018
Policies
Stock-Based Compensation	Stock-Based Compensation We recognize compensation cost for stock-based awards to employees in accordance with ASC Topic 718, over the requisite service period for each separately vesting tranche, as if multiple awards were granted. Compensation cost is based on grant-date fair value using quoted market prices for our common stock. We recognize compensation cost for stock-based awards to nonemployees in accordance with ASC Topic 505.

NOTE 3 - SUMMARY OF SIGNIFICA_5

NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Basic and diluted loss per share (Policies)	9 Months Ended
	Sep. 30, 2018
Policies
Basic and diluted loss per share	Basic and diluted loss per share The Company computes earnings per share in accordance with ASC 260, “Earnings Per Share” (ASC 260). Under the provisions of ASC 260, basic earnings per share is computed by dividing the net income (loss) for the period by the weighted average number of shares of common stock outstanding during the period. Diluted earnings per share is computed by dividing the net income (loss) for the period by the weighted average number of common and potentially dilutive shares of common stock outstanding during the period. The Company had net losses as of September 30, 2018 and 2017, as such, the diluted earnings per share excludes all dilutive potential shares because their effect is anti-dilutive.

NOTE 3 - SUMMARY OF SIGNIFICA_6

NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Recent accounting pronouncements (Policies)	9 Months Ended
	Sep. 30, 2018
Policies
Recent accounting pronouncements	Recent accounting pronouncements In June 2018, the FASB issued ASU 2018-07, “Compensation – Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting. ASU 2018-07 expands the scope of Topic 718 to include share-based payment transactions for acquiring goods and services from nonemployees. ASU 2018-07 also clarifies that Topic 718 does not apply to share-based payments used to effectively provide (1) financing to the issuer or (2) awards granted in conjunction with selling goods or services to customers as part of a contract accounted for under Revenue from Contracts with Customers (Topic 606). ASU 2018-07 is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. Early adoption is permitted. The Company will adopt the provisions of ASU 2018-07 in the quarter beginning January 1, 2019. The adoption of ASU 2018-07 is not expected to have a material impact on the Company’s financial statement presentation or disclosures. In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (“Topic 820”): Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement (“ASU 2018-13”). The ASU modifies the disclosure requirements in Topic 820, Fair Value Measurement, by removing certain disclosure requirements related to the fair value hierarchy, modifying existing disclosure requirements related to measurement uncertainty and adding new disclosure requirements, such as disclosing the changes in unrealized gains and losses for the period included in other comprehensive income for recurring Level 3 fair value measurements held at the end of the reporting period and disclosing the range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements. This ASU is effective for public companies for annual reporting periods and interim periods within those annual periods beginning after December 15, 2019. The Company is currently evaluating this guidance and the impact of this update on its consolidated financial statements. Management does not believe that any other recently issued, but not yet effective accounting pronouncements, if adopted, would have a material effect on the accompanying financial statements.

NOTE 4 - FAIR VALUE OF FINANC_2

NOTE 4 - FAIR VALUE OF FINANCIAL INSTRUMENTS: Fair Value of Financial Instruments, Policy (Policies)	9 Months Ended
	Sep. 30, 2018
Policies
Fair Value of Financial Instruments, Policy	ASC 820, “Fair Value Measurements” (ASC 820) and ASC 825, “Financial Instruments” (ASC 825) , Level 1 - Level 2 - Level 3 The carrying values of cash, accounts payable, and accrued liabilities approximate fair value. Pursuant to ASC 820 and 825, the fair value of cash is determined based on "Level 1" inputs, which consist of quoted prices in active markets for identical assets. The recorded values of all other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations.

NOTE 6 - DERIVATIVE LIABILITY_

NOTE 6 - DERIVATIVE LIABILITY: Schedule of Assumptions of the Derivative Liabilities (Tables)	9 Months Ended
	Sep. 30, 2018
Tables/Schedules
Schedule of Assumptions of the Derivative Liabilities	Expected dividends -% Expected term (years) 0.12 Volatility 273 - 617% Risk-free rate 0.74% - 0.89%

NOTE 5 - CONVERTIBLE NOTE PAY_2

NOTE 5 - CONVERTIBLE NOTE PAYABLE (Details) - USD ($)	9 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Debt Instrument, Debt Default, Amount	$ 31,500
Common stock issued for convertible debt	572,476
Convertible Notes Payable, Current		$ 0
Debt Conversion - March 21, 2017
Common stock issued for convertible debt	572,476
Amount of debt converted	$ 2,000
Interest due	$ 834
Price per share on conversion	$ 0.00495
Debt Conversion - June 8, 2017
Common stock issued for convertible debt	603,038
Amount of debt converted	$ 700
Interest due	$ 328
Price per share on conversion	$ 0.00171
Debt Conversion - June 13, 2017
Common stock issued for convertible debt	638,926
Amount of debt converted	$ 740
Interest due	$ 350
Price per share on conversion	$ 0.00171
Debt Conversion - June 27, 2017
Common stock issued for convertible debt	670,334
Amount of debt converted	$ 1,245
Interest due	$ 598
Price per share on conversion	$ 0.00275
Debt Conversion - July 18, 2017
Common stock issued for convertible debt	701,519
Amount of debt converted	$ 800
Interest due	$ 396
Price per share on conversion	$ 0.00171
Debt Conversion - July 24, 2017
Common stock issued for convertible debt	735,903
Amount of debt converted	$ 810
Interest due	$ 404
Price per share on conversion	$ 0.00165
Debt Conversion - August 3, 2017
Common stock issued for convertible debt	775,636
Amount of debt converted	$ 850
Interest due	$ 430
Price per share on conversion	$ 0.00165
Debt Conversion - August 18, 2017
Common stock issued for convertible debt	812,860
Amount of debt converted	$ 885
Interest due	$ 456
Price per share on conversion	$ 0.00165
Debt Conversion - August 25, 2017
Common stock issued for convertible debt	852,841
Amount of debt converted	$ 1,080
Interest due	$ 562
Price per share on conversion	$ 0.00193
Debt Conversion - August 31, 2017
Common stock issued for convertible debt	897,810
Amount of debt converted	$ 810
Interest due	$ 424
Price per share on conversion	$ 0.00138
Debt Conversion - September 13, 2017
Common stock issued for convertible debt	941,854
Amount of debt converted	$ 845
Interest due	$ 450
Price per share on conversion	$ 0.00138
Debt Conversion - September 20, 2017
Common stock issued for convertible debt	989,403
Amount of debt converted	$ 885
Interest due	$ 475
Price per share on conversion	$ 0.00138
Debt Conversion - October 3, 2017
Common stock issued for convertible debt	1,038,870
Amount of debt converted	$ 1,035
Interest due	$ 565
Price per share on conversion	$ 0.00154
Debt Conversion - October 16, 2017
Common stock issued for convertible debt	1,090,032
Amount of debt converted	$ 1,080
Interest due	$ 599
Price per share on conversion	$ 0.00154
Debt Conversion - October 19, 2017
Common stock issued for convertible debt	1,141,941
Amount of debt converted	$ 1,130
Interest due	$ 629
Price per share on conversion	$ 0.00154
Debt Conversion - November 6, 2017
Common stock issued for convertible debt	1,201,538
Amount of debt converted	$ 1,180
Interest due	$ 670
Price per share on conversion	$ 0.00154
Debt Conversion - November 28, 2017
Common stock issued for convertible debt	1,262,260
Amount of debt converted	$ 2,325
Interest due	$ 1,354
Price per share on conversion	$ 0.00292
Debt Conversion - December 6, 2017
Common stock issued for convertible debt	1,326,373
Amount of debt converted	$ 2,435
Interest due	$ 1,431
Price per share on conversion	$ 0.00292
Debt Conversion - December 22, 2017
Common stock issued for convertible debt	2,009,595
Amount of debt converted	$ 3,665
Interest due	$ 2,193
Price per share on conversion	$ 0.00292

NOTE 6 - DERIVATIVE LIABILITY (

NOTE 6 - DERIVATIVE LIABILITY (Details) - USD ($)	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Details
Debt Discount	$ 31,500
Day one loss on derivative liability	$ 20,767
Common stock issued for convertible debt	572,476
Amount of debt extinguished	$ 4,278
Loss on change in fair value	0	$ 57,889
Extinguishment of liability to equity due to release from ASC 815	$ 9,526

NOTE 6 - DERIVATIVE LIABILITY_2

NOTE 6 - DERIVATIVE LIABILITY: Schedule of Assumptions of the Derivative Liabilities (Details)	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Fair Value Assumptions, Expected Term	1 month 13 days
Minimum
Fair Value Assumptions, Expected Volatility Rate	273.00%
Fair Value Assumptions, Risk-free rate		0.74%
Maximum
Fair Value Assumptions, Expected Volatility Rate	617.00%
Fair Value Assumptions, Risk-free rate		0.89%

NOTE 7 - LOAN TRANSACTION (Deta

NOTE 7 - LOAN TRANSACTION (Details) - USD ($)	1 Months Ended			12 Months Ended
	Jun. 30, 2013	Oct. 31, 2012	Jun. 30, 2012	Dec. 31, 2012	Sep. 30, 2018	Dec. 31, 2017
Loan payable and accrued interest					$ 3,572	$ 3,519
Bill of Sale and assignment
Proceeds from Short-term Debt				$ 5,000
Repayments of Short-term Debt	$ 1,000	$ 2,000	$ 1,000
Loan payable and accrued interest					1,471	1,418
Artfield Investment - October 22, 2015
Loan payable and accrued interest					$ 2,100	$ 2,100

NOTE 8 - RELATED PARTY TRANSA_2

NOTE 8 - RELATED PARTY TRANSACTIONS (Details) - USD ($)	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Expense paid by related party on behalf of the company	$ 0	$ 97,515
Repayments of Other Debt	42,101	0
Entity owned by the CEO
Expense paid by related party on behalf of the company	10,408	97,515
Repayments of Other Debt	42,101	$ 0
Due to Related Parties, Current	$ 5,807		$ 142,779

NOTE 10 - EQUITY TRANSACTIONS (

NOTE 10 - EQUITY TRANSACTIONS (Details) - USD ($)	9 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Preferred Stock, Shares Authorized	10,000,000	10,000,000
Common Stock, Shares Authorized	140,000,000	140,000,000
Preferred Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Common Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Common Stock, Shares, Outstanding	29,890,066	29,890,066
Common Stock, Shares, Issued	29,890,066	29,890,066
Preferred Stock, Shares Outstanding	2,090,000	2,090,000
Preferred Stock, Shares Issued	2,090,000	2,090,000
Common stock issued for convertible debt	572,476
Proceeds from Issuance of Convertible Preferred Stock	$ 515,000
Debt Conversion - March 21, 2017
Common stock issued for convertible debt	572,476
Amount of debt converted	$ 2,000
Interest due	$ 834
Price per share on conversion	$ 0.00495
Debt Conversion - June 8, 2017
Common stock issued for convertible debt	603,038
Amount of debt converted	$ 700
Interest due	$ 328
Price per share on conversion	$ 0.00171
Debt Conversion - June 13, 2017
Common stock issued for convertible debt	638,926
Amount of debt converted	$ 740
Interest due	$ 350
Price per share on conversion	$ 0.00171
Debt Conversion - June 27, 2017
Common stock issued for convertible debt	670,334
Amount of debt converted	$ 1,245
Interest due	$ 598
Price per share on conversion	$ 0.00275
Debt Conversion - July 18, 2017
Common stock issued for convertible debt	701,519
Amount of debt converted	$ 800
Interest due	$ 396
Price per share on conversion	$ 0.00171
Debt Conversion - July 24, 2017
Common stock issued for convertible debt	735,903
Amount of debt converted	$ 810
Interest due	$ 404
Price per share on conversion	$ 0.00165
Debt Conversion - August 3, 2017
Common stock issued for convertible debt	775,636
Amount of debt converted	$ 850
Interest due	$ 430
Price per share on conversion	$ 0.00165
Debt Conversion - August 18, 2017
Common stock issued for convertible debt	812,860
Amount of debt converted	$ 885
Interest due	$ 456
Price per share on conversion	$ 0.00165
Debt Conversion - August 25, 2017
Common stock issued for convertible debt	852,841
Amount of debt converted	$ 1,080
Interest due	$ 562
Price per share on conversion	$ 0.00193
Debt Conversion - August 31, 2017
Common stock issued for convertible debt	897,810
Amount of debt converted	$ 810
Interest due	$ 424
Price per share on conversion	$ 0.00138
Debt Conversion - September 13, 2017
Common stock issued for convertible debt	941,854
Amount of debt converted	$ 845
Interest due	$ 450
Price per share on conversion	$ 0.00138
Debt Conversion - September 20, 2017
Common stock issued for convertible debt	989,403
Amount of debt converted	$ 885
Interest due	$ 475
Price per share on conversion	$ 0.00138
Debt Conversion - October 3, 2017
Common stock issued for convertible debt	1,038,870
Amount of debt converted	$ 1,035
Interest due	$ 565
Price per share on conversion	$ 0.00154
Debt Conversion - October 16, 2017
Common stock issued for convertible debt	1,090,032
Amount of debt converted	$ 1,080
Interest due	$ 599
Price per share on conversion	$ 0.00154
Debt Conversion - October 19, 2017
Common stock issued for convertible debt	1,141,941
Amount of debt converted	$ 1,130
Interest due	$ 629
Price per share on conversion	$ 0.00154
Debt Conversion - November 6, 2017
Common stock issued for convertible debt	1,201,538
Amount of debt converted	$ 1,180
Interest due	$ 670
Price per share on conversion	$ 0.00154
Debt Conversion - November 28, 2017
Common stock issued for convertible debt	1,262,260
Amount of debt converted	$ 2,325
Interest due	$ 1,354
Price per share on conversion	$ 0.00292
Debt Conversion - December 6, 2017
Common stock issued for convertible debt	1,326,373
Amount of debt converted	$ 2,435
Interest due	$ 1,431
Price per share on conversion	$ 0.00292
Debt Conversion - December 22, 2017
Common stock issued for convertible debt	2,009,595
Amount of debt converted	$ 3,665
Interest due	$ 2,193
Price per share on conversion	$ 0.00292

NOTE 11 - CONVERTIBLE PREFERR_2

NOTE 11 - CONVERTIBLE PREFERRED STOCK (Details) - USD ($)	9 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Preferred Stock, Shares Issued	2,090,000	2,090,000
Preferred Stock, Shares Outstanding	2,090,000	2,090,000
Preferred B Shares Issued 12/14/17 - 1
Preferred Shares Issued for Cash, shares	1,210,000
Preferred Shares Issued for Cash	$ 363,000
Preferred B Shares Issued 12/14/17 - 2
Preferred Shares Issued for Cash, shares	380,000
Preferred Shares Issued for Cash	$ 152,000
Preferred B Shares Issued 12/14/17 - 3
Preferred Shares Issued for Services, shares	500,000
Preferred shares issued for services	$ 160,000