Neutra (NTRR) 10-Q 14 Jun 17 2018 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Apr. 30, 2017	Jun. 14, 2017
Document And Entity Information
Entity Registrant Name	NEUTRA CORP.
Entity Central Index Key	1,512,886
Document Type	10-Q
Trading Symbol	NTRR
Document Period End Date	Apr. 30, 2017
Amendment Flag	false
Current Fiscal Year End Date	--01-31
Entity a Well-known Seasoned Issuer	No
Entity a Voluntary Filer	No
Entity's Reporting Status Current	Yes
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		4,522,650
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2,018

CONSOLIDATED BALANCE SHEETS (UN

CONSOLIDATED BALANCE SHEETS (UNAUDITED) - USD ($)	Apr. 30, 2017	Jan. 31, 2017
CURRENT ASSETS
Cash and cash equivalents	$ 44,203
Total current assets	44,203
TOTAL ASSETS	44,203
CURRENT LIABILITIES
Accounts payable and accrued expenses	421,685	471,477
Accounts payable to related party	120,584	83,692
Bank overdraft		1,443
Advances payable	3,450	3,450
Current portion of convertible notes payable, net of discount of $98,328 and $112,323, respectively	51,829	54,385
Current portion of accrued interest payable	16,908	13,698
Total current liabilities	614,456	628,145
Convertible notes payable, net of discount of $272,913 and $278,882, respectively	34,784	28,815
Accrued interest payable	26,099	18,596
TOTAL LIABILITIES	675,339	675,556
COMMITMENTS AND CONTINGENCIES
STOCKHOLDERS' DEFICIT
Common stock, $0.001 par value; 480,000,000 shares authorized; 4,262,310 and 2,981,660 shares issued and outstanding at April 30, 2017 and January 31, 2017, respectively	4,262	2,982
Series E preferred stock, $0.001 par value; 20,000,000 shares authorized; 1,000,000 shares issued or outstanding at April 30, 2017 and January 31, 2017, respectively	1,000	1,000
Additional paid-in capital	5,488,804	5,235,652
Accumulated deficit	(6,125,202)	(5,915,190)
Total stockholders' deficit	(631,136)	$ (675,556)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 44,203

CONSOLIDATED BALANCE SHEETS (U3

CONSOLIDATED BALANCE SHEETS (UNAUDITED) (Parenthetical) - USD ($)	Apr. 30, 2017	Jan. 31, 2017
Statement of Financial Position [Abstract]
Current portion of convertible notes payable, discount	$ 98,328	$ 112,323
Convertible notes payable, discount	$ 272,913	$ 278,882
Common Stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common Stock, authorized	480,000,000	480,000,000
Common Stock, issued	4,262,310	2,981,660
Common Stock, outstanding	4,262,310	2,981,660
Series E preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Series E preferred stock, authorized	20,000,000	20,000,000
Series E preferred stock, issued	1,000,000	1,000,000
Series E preferred stock, outstanding	1,000,000	1,000,000

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($)	3 Months Ended
	Apr. 30, 2017	Apr. 30, 2016
Income Statement [Abstract]
REVENUE
OPERATING EXPENSES
General and administrative expenses	55,904	114,351
LOSS FROM OPERATIONS	(55,904)	(114,351)
OTHER INCOME (EXPENSE)
Interest expense	(154,108)	(76,615)
Gain (loss) on note modification		7,628
Total other income (expense)	(154,108)	(68,987)
NET LOSS	$ (210,012)	$ (183,338)
NET LOSS PER COMMON SHARE - Basic and fully diluted (in dollars per share)	$ (0.06)	$ (0.10)
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING: Basic and fully diluted (in shares)	3,580,354	1,763,088

CONSOLIDATED STATEMENT OF STOCK

CONSOLIDATED STATEMENT OF STOCKHOLDERS' DEFICIT (UNAUDITED) - 3 months ended Apr. 30, 2017 - USD ($)	Common Stock [Membe]	Series E Preferred Stock [Membe]	Additional Paid-In Capital [Membe]	Accumulated Deficit [Membe]	Total
BALANCE at beginning at Jan. 31, 2017	$ 2,982	$ 1,000	$ 5,235,652	$ (5,915,190)	$ (675,556)
BALANCE at beginning (in shares) at Jan. 31, 2017	2,981,660	1,000,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Common stock issued for debt conversion	$ 1,280		144,226		145,506
Common stock issued for debt conversion (in shares)	1,280,650
Beneficial conversion discount on issuance of convertible note payable			108,926		108,926
Net Loss				(210,012)	(210,012)
BALANCE at end at Apr. 30, 2017	$ 4,262	$ 1,000	$ 5,488,804	$ (6,125,202)	$ (631,136)
BALANCE at end (in shares) at Apr. 30, 2017	4,262,310	1,000,000

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)	3 Months Ended
	Apr. 30, 2017	Apr. 30, 2016
CASH FLOW FROM OPERATING ACTIVITIES:
Net Loss	$ (210,012)	$ (183,338)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of discount on convertible note payable	143,413	64,354
Gain on note modification		(7,628)
Changes in operating assets and liabilities:
Accounts payable and accrued liabilities	(51,234)	(9,570)
Accounts payable to related party	36,892
Accrued interest payable	10,695	12,261
NET CASH USED IN OPERATING ACTIVITIES	(70,246)	(123,921)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from advances		67,986
Proceeds from convertible notes payable	114,449	65,000
NET CASH PROVIDED BY FINANCING ACTIVITIES	114,449	132,986
NET INCREASE (DECREASE) IN CASH	44,203	9,065
CASH, at the beginning of the period		284
CASH, at the end of the period	44,203	9,349
Cash paid during the period for:
Interest
Taxes
Noncash investing and financing transaction:
Refinance of advances into convertible notes payable		67,986
Beneficial conversion discount on convertible note payable	108,926	132,986
Conversion of convertible notes payable	$ 145,506	$ 47,105

General Organization and Busine

General Organization and Business	3 Months Ended
	Apr. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
General Organization and Business	Note 1. General Organization and Business Neutra Corp. was incorporated in Nevada on January 11, 2011 to market and participate in the nutraceutical space by bringing products derived from all natural and organic origins. Along with participating in the actual nutraceutical products, we plan to research and bring new technology to the nutraceutical space. Nutraceutical natural medicine is an alternative system that focuses on natural remedies and the body’s vital ability to heal and maintain itself. One of the nutraceutical sub-markets is the new thriving medical cannabis market, in which we intend to participate. We intend to entrust the manufacturing to a nutraceutical contractor to private label all of our products and to sell them under our unique brand. We have established a fiscal year end of January 31. As the global cannabis market grows exponentially, it is constantly in need of better technologies and products to be more efficient in how it grows, what it grows and how it consumes cannabis and its related products. From lighting to dosage devices, from pesticide replacements to plant enhancers, Neutra Corp. is constantly combing the industry for the latest and greatest to test, prove and bring to market. We have not generated any revenues to date and our activities have been limited to developing our business plan and research and development of products. We will not have the necessary capital to fully develop or execute our business plan until we are able to secure additional financing. There can be no assurance that such financing will be available on suitable terms. We need to raise additional funds in order to implement our business plan. Our current cash on hand is insufficient to commercialize our products or fully develop our business strategy. If we are unable to raise adequate additional funds or if those funds are not available on terms that are acceptable to us, we will not be able to execute our business plan and we may cease operations.

Going Concern

Going Concern	3 Months Ended
	Apr. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern	Note 2. Going Concern The accompanying financial statements have been prepared assuming that we will continue as a going concern. For the three months ended April 30, 2017, we had a net loss of $210,012 and negative cash flow from operating activities of $70,246. As of April 30, 2017, we had negative working capital of $570,253. Management does not anticipate having positive cash flow from operations in the near future. These factors raise a substantial doubt about our ability to continue as a going concern. The accompanying consolidated 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 from the possible inability of the Company to continue as a going concern. We do not have the resources at this time to repay its credit and debt obligations, make any payments in the form of dividends to its shareholders or fully implement its business plan. Without additional capital, the we will not be able to remain in business. Management has plans to address the Company’s financial situation as follows: In the near term, management plans to continue to focus on raising the funds necessary to implement our business plan. Management will continue to seek out debt financing to obtain the capital required to meet our financial obligations. There is no assurance, however, that lenders will continue to advance capital to us or that the new business operations will be profitable. The possibility of failure in obtaining additional funding and the potential inability to achieve profitability raise doubts about our ability to continue as a going concern. In the long term, management believes that our projects and initiatives will be successful and will provide cash flow, which will be used to finance our future growth. However, there can be no assurances that our planned activities will be successful, or that we will ultimately attain profitability. Our long-term viability depends on its ability to obtain adequate sources of debt or equity funding to meet current commitments and fund the continuation of its business operations, and our ability to achieve adequate profitability and cash flows from operations to sustain its operations.

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended
	Apr. 30, 2017
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 3. Summary of Significant Accounting Policies Interim Financial Statements The accompanying unaudited financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and with the instructions to Form 10-Q and Regulation S-X. Accordingly, the consolidated financial statements do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation have been included and such adjustments are of a normal recurring nature. These consolidated financial statements should be read in conjunction with the consolidated financial statements for the fiscal year ended January 31, 2017 and notes thereto and other pertinent information contained in our Form 10-K that we filed with the Securities and Exchange Commission (the “SEC”). The results of operations for the three-month period ended April 30, 2017 are not necessarily indicative of the results to be expected for the full fiscal year ending January 31, 2018. Consolidated Financial Statements The consolidated financial statements of the Company include the accounts of the Company and its wholly owned subsidiaries from the date of their formations. Significant intercompany transactions have been eliminated in consolidation. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. Earnings (Loss) per Common Share We compute basic and diluted earnings per common share amounts in accordance with ASC Topic 260, Earnings per Share Recently Issued Accounting Pronouncements We have reviewed the FASB issued Accounting Standards Update (“ASU”) accounting pronouncements and interpretations thereof that have effectiveness dates during the periods reported and in future periods. We have carefully considered the new pronouncements that alter previous generally accepted accounting principles and does not believe that any new or modified principles will have a material impact on the corporation’s reported financial position or operations in the near term. The applicability of any standard is subject to the formal review of our financial management and certain standards are under consideration.

Related Party Transactions

Related Party Transactions	3 Months Ended
	Apr. 30, 2017
Related Party Transactions [Abstract]
Related Party Transactions	Note 4. Related Party Transactions During the three months ended January 31, 2017, we incurred salary expense of $22,500 related to services provided by our CEO Christopher Brown. We paid Mr. Brown $37,500 in salary during the three months ended January 31, 2017. As of January 31, 2017, we owe Mr. Brown $89,200, which is recorded on the balance sheet in “Accounts Payable – Related Party.”

Advances

Advances	3 Months Ended
	Apr. 30, 2017
Debt Disclosure [Abstract]
Advances	Note 5. Advances As of April 30, 2017 and January 31, 2017, we had amounts due under advances of $3,450 at each period. These advances are not collateralized, non-interest bearing and are due on demand.

Convertible Notes Payable

Convertible Notes Payable	3 Months Ended
	Apr. 30, 2017
Debt Disclosure [Abstract]
Convertible Notes Payable	Note 6. Convertible Notes Payable Convertible notes payable consists of the following as of April 30, 2017 and January 31, 2017: April 30, 2017 January 31, 2017 Convertible note, dated July 31, 2015, bearing interest at 10% per annum, maturing on July 31, 2017 and convertible into shares of common stock at $0.01 per share. $ 73,940 $ 73,940 Convertible note, dated October 31, 2015, bearing interest at 10% per annum, maturing on October 31, 2018 and convertible into shares of common stock at $0.50 per share. 156,976 260,089 Convertible note, dated January 31, 2016, bearing interest at 10% per annum, maturing on January 31, 2019 and convertible into shares of common stock at a 60% discount to the market price. 82,735 82,735 Convertible note, dated March 14, 2016, bearing interest at 8% per annum, maturing on March 14, 2017, and convertible into shares of common stock at a 55% discount to the market price. 1,217 1,217 Convertible note, dated March 14, 2016, bearing interest at 8% per annum, maturing on March 14, 2017, and convertible into shares of common stock at a 55% discount to the market price. — 16,551 Convertible note, dated May 26, 2016, bearing interest at 8% per annum, maturing on May 26, 2017, and convertible into shares of common stock at a 60% discount to the market price. 67,986 67,986 Convertible note, dated May 26, 2016, bearing interest at 8% per annum, maturing on May 26, 2017, and convertible into shares of common stock at a 55% discount to the market price. — 75,000 Convertible note, dated May 26, 2016, bearing interest at 8% per annum, maturing on May 26, 2017, and convertible into shares of common stock at a 55% discount to the market price. 75,000 — Total convertible notes payable $ 457,854 $ 474,405 Less: current portion of convertible notes payable (150,157 ) (166,708 ) Less: discount on noncurrent convertible notes payable (272,913 ) (278,882 ) Convertible notes payable, net of discount $ 34,784 $ 28,815 Current portion of convertible notes payable $ 150,157 $ 166,708 Less: discount on current convertible notes payable (98,328 ) (112,323 ) Convertible notes payable, net of discount $ 51,829 $ 54,385 Issuance of Convertible Promissory Notes During the three months ended April 30, 2017 and 2016, we issued Convertible Promissory Notes. The Convertible Promissory Notes bear interest and are payable at maturity along with accrued interest. The Convertible Promissory Notes and unpaid accrued interest are convertible into common stock at the option of the holder. Date Issued Maturity Date Interest Rate Conversion Rate Amount of Note March 14, 2016 March 14, 2017 8% 55% discount $ 65,000 April 30, 2016 April 30, 2019 10% 60% discount 67,986 Date Issued/Funded Maturity Date Interest Rate Conversion Rate Amount of Note February 9, 2017 March 14, 2017 8% 55% discount $ 48,449 April 27, 2017 May 27, 2017 8% 55% discount 75,000 We evaluated the terms of the new notes in accordance with ASC Topic No. 815 - 40, Derivatives and Hedging - Contracts in Entity’s Own Stock Modifications of Convertible Promissory Notes On March 14, 2016, a third party purchased the outstanding principal and accrued interest of our convertible promissory noted dated April 30, 2015. We came to an agreement with the purchaser to change the conditions of the note. Principal and accrued interest on the existing note were refinanced into $68,991 of principal on the new note. The maturity date was changed to March 14, 2017. The interest rate was lowered to 8%, and the conversion rate was change to a 45% discount to the lowest trading price over the preceding 20 days with a floor on the conversion price of $0.00005. We evaluated the terms of the new note in accordance with ASC Topic No. 815 - 40, Derivatives and Hedging - Contracts in Entity’s Own Stock We evaluated the terms of the modified note in accordance with ASC Topic No. 470 – 50, Modifications and Extinguishments Convertible Promissory Notes Issued for Cash On March 14, 2016, we issued a convertible promissory note to a third party for cash. The note (the “front-end note”) was in the amount of $65,000, and it matures on March 14, 2017. The note bears interest at 8% per year and is convertible into shares of our common stock at a 45% discount to our lowest trading price over the preceding 20 days with a floor on the conversion price of $0.00005. We evaluated the terms of the note in accordance with ASC Topic No. 815 - 40, Derivatives and Hedging - Contracts in Entity’s Own Stock On the same date we issued a second note (the “back-end note”) in the amount of $65,000 in exchange for a note receivable in the same amount. The back-end note matures on March 14, 2017. The note bears interest at 8% per year and is convertible into shares of our common stock at a 45% discount to our lowest trading price over the preceding 20 days with a floor on the conversion price of $0.00005. The Company received proceeds of $16,551 on January 6, 2017 and the remaining proceeds of $48,449 on February 9, 2017. The note was secured by the note receivable for $65,000 from the same party. On May 26, 2016, we issued a convertible promissory note to a third party for cash. The note (the “front-end note”) was in the amount of $75,000, and it matures on May 26, 2017. The note bears interest at 8% per year and is convertible into shares of our common stock at a 45% discount to our lowest trading price over the preceding 20 days with a floor on the conversion price of $0.00005. On the same date we issued a second note (the “back-end note”) in the amount of $75,000 in exchange for a note receivable in the same amount. The back-end note matures on May 26, 2017. The note bears interest at 8% per year and is convertible into shares of our common stock at a 45% discount to our lowest trading price over the preceding 20 days with a floor on the conversion price of $0.00005. The Company received the proceeds of this note on April 27, 2017. The note was secured by the note receivable for $75,000 from the same party. Conversions to Common Stock During three months ended April 30, 2016, the holders of our convertible promissory notes converted $47,105 of principal and accrued interest into 170,746 shares of our common stock. No gain or loss was recognized on the conversions as they occurred within the terms of the agreement which provided for conversion. During three months ended April 30, 2017, the holders of our convertible promissory notes converted $145,506 of principal and accrued interest into 1,280,650 shares of our common stock. See Note 10. No gain or loss was recognized on the conversions as they occurred within the terms of the agreement which provided for conversion.

Stockholders' Equity

Stockholders' Equity	3 Months Ended
	Apr. 30, 2017
STOCKHOLDERS' DEFICIT
Stockholders' Equity	Note 7. Stockholders’ Equity Conversions to common stock During three months ended April 30, 2017, the holders of our convertible notes elected to convert principal and interest into shares of common stock as detailed below: Date Amount Converted Number of Shares Issued February 13, 2017 $ 16,619 151,085 February 22, 2017 25,066 227,870 March 6, 2017 23,629 214,807 March 21, 2017 12,784 102,168 March 30, 2017 21,346 170,595 April 7, 2017 10,690 92,558 April 20, 2017 35,372 321,567 Total $ 145,506 1,280,650 During three months ended April 30, 2016, the holders of our convertible notes elected to convert principal and interest into shares of common stock as detailed below: Date Amount Converted Number of Shares Issued March 17, 2016 $ 5,001 8,266 March 30, 2016 10,031 16,887 April 6, 2016 850 85,000 April 12, 2016 11,065 20,322 April 21, 2016 20,158 40,271 Total $ 47,105 170,746

Subsequent Events

Subsequent Events	3 Months Ended
	Apr. 30, 2017
Subsequent Events [Abstract]
Subsequent Events	Note 8. Subsequent Events On May 22, 2017, we issued 130,582 shares of common stock as a result of the conversion of principal and accrued interest of $14,364 on a convertible note payable. On June 2, 2017, we issued 160,748 shares of common stock as a result of the conversion of principal and accrued interest of $17,682 on a convertible note payable.

Summary of Significant Accoun15

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Apr. 30, 2017
Accounting Policies [Abstract]
Interim Financial Statements	Interim Financial Statements The accompanying unaudited financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and with the instructions to Form 10-Q and Regulation S-X. Accordingly, the consolidated financial statements do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation have been included and such adjustments are of a normal recurring nature. These consolidated financial statements should be read in conjunction with the consolidated financial statements for the fiscal year ended January 31, 2017 and notes thereto and other pertinent information contained in our Form 10-K that we filed with the Securities and Exchange Commission (the “SEC”). The results of operations for the three-month period ended April 30, 2017 are not necessarily indicative of the results to be expected for the full fiscal year ending January 31, 2018.
Consolidated Financial Statements	Consolidated Financial Statements The consolidated financial statements of the Company include the accounts of the Company and its wholly owned subsidiaries from the date of their formations. Significant intercompany transactions have been eliminated in consolidation.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.
Earnings (Loss) per Common Share	Earnings (Loss) per Common Share We compute basic and diluted earnings per common share amounts in accordance with ASC Topic 260, Earnings per Share
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements We have reviewed the FASB issued Accounting Standards Update (“ASU”) accounting pronouncements and interpretations thereof that have effectiveness dates during the periods reported and in future periods. We have carefully considered the new pronouncements that alter previous generally accepted accounting principles and does not believe that any new or modified principles will have a material impact on the corporation’s reported financial position or operations in the near term. The applicability of any standard is subject to the formal review of our financial management and certain standards are under consideration.

Convertible Notes Payable (Tabl

Convertible Notes Payable (Tables)	3 Months Ended
	Apr. 30, 2017
Debt Disclosure [Abstract]
Schedule of convertible notes payable	Convertible notes payable consists of the following as of April 30, 2017 and January 31, 2017: April 30, 2017 January 31, 2017 Convertible note, dated July 31, 2015, bearing interest at 10% per annum, maturing on July 31, 2017 and convertible into shares of common stock at $0.01 per share. $ 73,940 $ 73,940 Convertible note, dated October 31, 2015, bearing interest at 10% per annum, maturing on October 31, 2018 and convertible into shares of common stock at $0.50 per share. 156,976 260,089 Convertible note, dated January 31, 2016, bearing interest at 10% per annum, maturing on January 31, 2019 and convertible into shares of common stock at a 60% discount to the market price. 82,735 82,735 Convertible note, dated March 14, 2016, bearing interest at 8% per annum, maturing on March 14, 2017, and convertible into shares of common stock at a 55% discount to the market price. 1,217 1,217 Convertible note, dated March 14, 2016, bearing interest at 8% per annum, maturing on March 14, 2017, and convertible into shares of common stock at a 55% discount to the market price. — 16,551 Convertible note, dated May 26, 2016, bearing interest at 8% per annum, maturing on May 26, 2017, and convertible into shares of common stock at a 60% discount to the market price. 67,986 67,986 Convertible note, dated May 26, 2016, bearing interest at 8% per annum, maturing on May 26, 2017, and convertible into shares of common stock at a 55% discount to the market price. — 75,000 Convertible note, dated May 26, 2016, bearing interest at 8% per annum, maturing on May 26, 2017, and convertible into shares of common stock at a 55% discount to the market price. 75,000 — Total convertible notes payable $ 457,854 $ 474,405 Less: current portion of convertible notes payable (150,157 ) (166,708 ) Less: discount on noncurrent convertible notes payable (272,913 ) (278,882 ) Convertible notes payable, net of discount $ 34,784 $ 28,815 Current portion of convertible notes payable $ 150,157 $ 166,708 Less: discount on current convertible notes payable (98,328 ) (112,323 ) Convertible notes payable, net of discount $ 51,829 $ 54,385
Schedule of convertible promissory notes and unpaid accrued interest	During the three months ended April 30, 2017 and 2016, we issued Convertible Promissory Notes. The Convertible Promissory Notes bear interest and are payable at maturity along with accrued interest. The Convertible Promissory Notes and unpaid accrued interest are convertible into common stock at the option of the holder. Date Issued Maturity Date Interest Rate Conversion Rate Amount of Note March 14, 2016 March 14, 2017 8% 55% discount $ 65,000 April 30, 2016 April 30, 2019 10% 60% discount 67,986 Date Issued/Funded Maturity Date Interest Rate Conversion Rate Amount of Note February 9, 2017 March 14, 2017 8% 55% discount $ 48,449 April 27, 2017 May 27, 2017 8% 55% discount 75,000

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	3 Months Ended
	Apr. 30, 2017
STOCKHOLDERS' DEFICIT
Schedule of conversions to common stock	During three months ended April 30, 2017, the holders of our convertible notes elected to convert principal and interest into shares of common stock as detailed below: Date Amount Converted Number of Shares Issued February 13, 2017 $ 16,619 151,085 February 22, 2017 25,066 227,870 March 6, 2017 23,629 214,807 March 21, 2017 12,784 102,168 March 30, 2017 21,346 170,595 April 7, 2017 10,690 92,558 April 20, 2017 35,372 321,567 Total $ 145,506 1,280,650 During three months ended April 30, 2016, the holders of our convertible notes elected to convert principal and interest into shares of common stock as detailed below: Date Amount Converted Number of Shares Issued March 17, 2016 $ 5,001 8,266 March 30, 2016 10,031 16,887 April 6, 2016 850 85,000 April 12, 2016 11,065 20,322 April 21, 2016 20,158 40,271 Total $ 47,105 170,746

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($)	3 Months Ended
	Apr. 30, 2017	Apr. 30, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net loss	$ (210,012)	$ (183,338)
Cash flow from operating activities	(70,246)	$ (123,921)
Working capital	$ (570,253)

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	3 Months Ended
	Jan. 31, 2017	Apr. 30, 2017
Salary expense	$ 22,500
Accounts payable, related party	83,692	$ 120,584
Mr. Christopher Brown [Member]
Salary expense	37,500
Accounts payable, related party	$ 83,692

Advances (Details Narrative)

Advances (Details Narrative) - USD ($)	Apr. 30, 2017	Jan. 31, 2017
Advances payable	$ 3,450	$ 3,450
Non-Interest Bearing Advances [Member]
Advances payable	$ 3,450	$ 3,450

Convertible Notes Payable (Deta

Convertible Notes Payable (Details) - USD ($)	3 Months Ended	12 Months Ended
	Apr. 30, 2017	Jan. 31, 2017
Less: current portion of convertible notes payable	$ 51,829	$ 54,385
Less: discount on noncurrent convertible notes payable	272,913	278,882
Convertible notes payable, net of discount	34,784	28,815
Less: current portion of convertible notes payable	(51,829)	(54,385)
Less: discount on current convertible notes payable	98,328	112,323
10% Convertible Note Due July 31, 2017 [Member]
Total convertible notes payable	$ 73,940	$ 73,940
Debt instrument, issuance date	Jul. 31, 2015	Jul. 31, 2015
Debt instrument, conversion price (in dollars per share)	$ 0.01	$ 0.01
10% Convertible Note Due October 31, 2018 [Member]
Total convertible notes payable	$ 156,976	$ 260,089
Debt instrument, issuance date	Oct. 31, 2015	Oct. 31, 2015
Debt instrument, conversion price (in dollars per share)	$ 0.50	$ 0.50
10% Convertible Note Due January 31, 2019 [Member]
Total convertible notes payable	$ 82,735	$ 82,735
Debt instrument, issuance date	Jan. 31, 2016	Jan. 31, 2016
Debt instrument, conversion percent	60.00%	60.00%
8% Convertible Note Due March 14, 2017 [Member]
Total convertible notes payable	$ 1,217	$ 1,217
Debt instrument, issuance date	Mar. 14, 2016	Mar. 14, 2016
Debt instrument, conversion percent	55.00%	55.00%
8% Convertible Note Due March 14, 2017 [Member]
Total convertible notes payable		$ 16,551
Debt instrument, issuance date	Mar. 14, 2016	Mar. 14, 2016
Debt instrument, conversion percent	55.00%	55.00%
8% Convertible Note Due May 26, 2017 [Member]
Total convertible notes payable	$ 67,986	$ 67,986
Debt instrument, issuance date	May 26, 2016	May 26, 2016
Debt instrument, conversion percent	60.00%	60.00%
8% Convertible Note Due May 26, 2017 [Member]
Total convertible notes payable		$ 75,000
Debt instrument, issuance date	May 26, 2016	May 26, 2016
Debt instrument, conversion percent	55.00%	55.00%
10% Convertible Note Due May 26, 2016 [Member]
Total convertible notes payable	$ 75,000
Debt instrument, issuance date	May 26, 2016	May 26, 2016
Debt instrument, conversion percent	55.00%	55.00%
Convertible Notes Payable [Member]
Total convertible notes payable	$ 474,405	$ 474,405
Less: current portion of convertible notes payable	150,157	166,708
Less: discount on noncurrent convertible notes payable	(272,913)	(278,882)
Convertible notes payable, net of discount	34,784	28,815
Less: current portion of convertible notes payable	(150,157)	(166,708)
Less: discount on current convertible notes payable	(98,328)	(112,323)
Convertible notes payable, net of discount	$ 51,829	$ 54,385

Convertible Notes Payable (De22

Convertible Notes Payable (Details 1) - USD ($)	3 Months Ended
	Apr. 30, 2017	Apr. 30, 2016
8% Convertible Note Due March 14, 2017 [Member]
Date Issued/Funded		Feb. 9, 2017
Conversion Rate		55.00%
Total convertible notes payable		$ 48,449
8% Convertible Note Due May 27, 2017 [Member]
Date Issued/Funded		Apr. 27, 2017
Conversion Rate		55.00%
Total convertible notes payable		$ 75,000
8% Convertible Note Due March 14, 2017 [Member]
Date Issued/Funded	Mar. 14, 2016
Conversion Rate	55.00%
Total convertible notes payable	$ 65,000
10% Convertible Note Due April 30, 2019 [Member]
Date Issued/Funded	Apr. 30, 2016
Conversion Rate	60.00%
Total convertible notes payable	$ 67,986

Convertible Notes Payable (De23

Convertible Notes Payable (Details Narrative) - USD ($)	Feb. 09, 2017	Jan. 06, 2017	May 26, 2016	Mar. 14, 2016	Apr. 30, 2017	Apr. 30, 2016	Jan. 31, 2017	Jan. 31, 2016
Amortization of discount					$ 143,413	$ 64,354	$ 143,413	$ 64,354
Discount on issuance of convertible note payable					108,926
Gain on debt modification						7,628
8% Convertible Note Due March 14, 2017 [Member]
Refinanced amount				$ 68,991
Percentage of conversion discount				45.00%
Conversion price (in dollars per shares)				$ 0.00005
Discount on issuance of convertible note payable				$ 68,991
Gain on debt modification				7,628
8% Convertible Note Due March 14, 2017 [Member]
Principal value				$ 65,000
Percentage of conversion discount				45.00%
Conversion price (in dollars per shares)				$ 0.00005
Discount on issuance of convertible note payable				$ 68,991
Proceeds from issuance of debt	$ 48,449	$ 16,551
Description of collateral				The note was secured by the note receivable for $65,000 from the same party.
8% Convertible Note Due March 14, 2017 [Member]
Principal value				$ 65,000
Percentage of conversion discount				45.00%
Conversion price (in dollars per shares)				$ 0.00005
10% Convertible Note Due May 26, 2017 [Member]
Principal value			$ 75,000
Percentage of conversion discount			45.00%
Conversion price (in dollars per shares)			$ 0.00005
10% Convertible Note Due March 14, 2017 [Member]
Principal value			$ 75,000
Percentage of conversion discount			45.00%
Conversion price (in dollars per shares)			$ 0.00005
Description of collateral			The note was secured by the note receivable for $75,000 from the same party.
Convertible Notes Payable [Member]
Debt amount converted					$ 145,506	$ 47,105
Number of common shares issued upon conversion of debt					1,280,650	170,746

Stockholders' Equity (Details)

Stockholders' Equity (Details) - Convertible Notes Payable [Member] - USD ($)	3 Months Ended
	Apr. 30, 2017	Apr. 30, 2016
Debt amount converted	$ 145,506	$ 47,105
Number of shares issued upon conversion of debt	1,280,650	170,746
February 13, 2017 [Member]
Debt amount converted	$ 16,619
Number of shares issued upon conversion of debt	151,085
February 22, 2017 [Member]
Debt amount converted	$ 25,066
Number of shares issued upon conversion of debt	227,870
March 6, 2017 [Member]
Debt amount converted	$ 23,629
Number of shares issued upon conversion of debt	214,807
March 21, 2017 [Member]
Debt amount converted	$ 12,784
Number of shares issued upon conversion of debt	102,168
March 30, 2017 [Member]
Debt amount converted	$ 21,346
Number of shares issued upon conversion of debt	170,595
April 7, 2017 [Member]
Debt amount converted	$ 10,690
Number of shares issued upon conversion of debt	92,558
April 20, 2017 [Member]
Debt amount converted	$ 35,372
Number of shares issued upon conversion of debt	321,567
March 17, 2016 [Member]
Debt amount converted		$ 5,001
Number of shares issued upon conversion of debt		8,266
March 30, 2016 [Member]
Debt amount converted		$ 10,031
Number of shares issued upon conversion of debt		16,887
April 6, 2016 [Member]
Debt amount converted		$ 850
Number of shares issued upon conversion of debt		85,000
April 12, 2016 [Member]
Debt amount converted		$ 11,065
Number of shares issued upon conversion of debt		20,322
April 21, 2016 [Member]
Debt amount converted		$ 20,158
Number of shares issued upon conversion of debt		40,271

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - Convertible Notes Payable [Member] - USD ($)	Jun. 02, 2017	May 22, 2017	Apr. 30, 2017	Apr. 30, 2016
Debt amount converted			$ 145,506	$ 47,105
Number of shares issued upon conversion			1,280,650	170,746
Subsequent Event [Member]
Debt amount converted	$ 17,682	$ 14,364
Number of shares issued upon conversion	160,748	130,582