Neutra (NTRR) 10-Q/A 26 Sep 17 2018 Q2 Quarterly report (amended) Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jul. 31, 2017	Sep. 18, 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	Jul. 31, 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		6,226,604
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2,018

CONSOLIDATED BALANCE SHEETS (UN

CONSOLIDATED BALANCE SHEETS (UNAUDITED) - USD ($)	Jul. 31, 2017	Jan. 31, 2017
CURRENT ASSETS
Deposit	$ 10,293
Total current assets	10,293
TOTAL ASSETS	10,293
CURRENT LIABILITIES
Accounts payable and accrued expenses	420,335	471,477
Accounts payable to related party	122,584	83,692
Cash overdraft		1,443
Advances payable	3,450	3,450
Current portion of convertible notes payable, in default, net of discount of $0 and $112,323, respectively	84,857	54,385
Current portion of accrued interest payable	20,141	13,698
Total current liabilities	651,367	628,145
Convertible notes payable, net of discount of $263,469 and $278,882, respectively	44,228	28,815
Accrued interest payable	33,854	18,596
TOTAL LIABILITIES	729,449	675,556
COMMITMENTS AND CONTINGENCIES
STOCKHOLDERS' DEFICIT
Common stock, $0.001 par value; 480,000,000 shares authorized; 5,885,746 and 2,981,660 shares issued and outstanding at July 31, 2017 and January 31, 2017, respectively	5,886	2,982
Series E preferred stock, $0.001 par value; 20,000,000 shares authorized; 1,000,000 shares issued or outstanding at July 31, 2017 and January 31, 2017, respectively	1,000	1,000
Additional paid-in capital	5,553,289	5,235,652
Accumulated deficit	(6,279,331)	(5,915,190)
Total stockholders' deficit	(719,156)	(675,556)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 10,293

CONSOLIDATED BALANCE SHEETS (U3

CONSOLIDATED BALANCE SHEETS (UNAUDITED) (Parenthetical) - USD ($)	Jul. 31, 2017	Jan. 31, 2017
Statement of Financial Position [Abstract]
Current portion of convertible notes payable, discount	$ 0	$ 112,323
Convertible notes payable, discount	$ 263,469	$ 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	5,885,746	2,981,660
Common Stock, outstanding	5,885,746	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		6 Months Ended
	Jul. 31, 2017	Jul. 31, 2016	Jul. 31, 2017	Jul. 31, 2016
Income Statement [Abstract]
REVENUE
OPERATING EXPENSES
General and administrative expenses	34,539	94,106	90,443	208,457
LOSS FROM OPERATIONS	(34,539)	(94,106)	(90,443)	(208,457)
OTHER INCOME (EXPENSE)
Interest expense	(119,590)	(75,582)	(273,698)	(152,197)
Gain on note modification		4,772		12,400
Total other income (expense)	(119,590)	(70,810)	(273,698)	(139,797)
NET LOSS	$ (154,129)	$ (164,916)	$ (364,141)	$ (348,254)
NET LOSS PER COMMON SHARE - Basic and fully diluted (in dollars per share)	$ (0.03)	$ (0.08)	$ (0.09)	$ (0.19)
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING: Basic and fully diluted (in shares)	4,843,317	1,952,626	4,222,302	1,858,898

CONSOLIDATED STATEMENT OF STOCK

CONSOLIDATED STATEMENT OF STOCKHOLDERS' DEFICIT (UNAUDITED) - 6 months ended Jul. 31, 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	$ 2,904		208,711		211,615
Common stock issued for debt conversion (in shares)	2,904,086
Beneficial conversion discount on issuance of convertible note payable			108,926		108,926
Net Loss				(364,141)	(364,141)
BALANCE at end at Jul. 31, 2017	$ 5,886	$ 1,000	$ 5,553,289	$ (6,279,331)	$ (719,156)
BALANCE at end (in shares) at Jul. 31, 2017	5,885,746	1,000,000

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jul. 31, 2017	Jul. 31, 2016	Jul. 31, 2017	Jul. 31, 2016	Jan. 31, 2017	Jan. 31, 2016
CASH FLOW FROM OPERATING ACTIVITIES:
Net Loss	$ (154,129)	$ (164,916)	$ (364,141)	$ (348,254)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of discount on convertible note payable			251,185	125,617	$ 143,413	$ 64,354
Gain on note modification		(4,772)		(12,400)
Changes in operating assets and liabilities:
Deposits			(10,293)
Accounts payable and accrued liabilities			(52,605)	18,017
Accounts payable to related parties			38,892
Accrued interest payable			22,513	26,581
NET CASH USED IN OPERATING ACTIVITIES			(114,449)	(190,439)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from advances				67,986
Proceeds from convertible notes payable			114,449	123,350
NET CASH PROVIDED BY FINANCING ACTIVITIES			114,449	191,336
NET INCREASE (DECREASE) IN CASH				897
CASH, at the beginning of the period				284	284
CASH, at the end of the period		$ 1,181		1,181		$ 284
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	207,986
Conversion of convertible notes payable.			$ 211,615	$ 80,128

General Organization and Busine

General Organization and Business	6 Months Ended
	Jul. 31, 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	6 Months Ended
	Jul. 31, 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 six months ended July 31, 2017, we had a net loss of $364,141 and negative cash flow from operating activities of $114,449. As of July 31, 2017, we had negative working capital of $641,074. 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	6 Months Ended
	Jul. 31, 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 six-month period ended July 31, 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. Deposits Deposits represent cash on deposit with the Company’s attorney. 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	6 Months Ended
	Jul. 31, 2017
Related Party Transactions [Abstract]
Related Party Transactions	Note 4. Related Party Transactions During the six months ended July 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 six months ended July 31, 2017. As of July 31, 2017, we owe Mr. Brown $89,200, which is recorded on the balance sheet in “Accounts Payable – Related Party.”

Advances

Advances	6 Months Ended
	Jul. 31, 2017
Debt Disclosure [Abstract]
Advances	Note 5. Advances As of July 31, 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	6 Months Ended
	Jul. 31, 2017
Debt Disclosure [Abstract]
Convertible Notes Payable	Note 6. Convertible Notes Payable Convertible notes payable consists of the following as of July 31, 2017 and January 31, 2017: July 31, 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, in default 72,640 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 156,976 156,976 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 a4 5% discount to the market price, in default 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 45% 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 45% discount to the market price, in default 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 45% 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 45% discount to the market price, in default 11,000 — Total convertible notes payable $ 392,554 $ 474,405 Less: current portion of convertible notes payable (84,857 ) (166,708 ) Less: discount on noncurrent convertible notes payable (263,469 ) (278,882 ) Convertible notes payable, net of discount $ 44,228 $ 28,815 Current portion of convertible notes payable $ 84,857 $ 166,708 Less: discount on current convertible notes payable — (112,323 ) Convertible notes payable, net of discount $ 84,857 $ 54,385 Issuance of Convertible Promissory Notes During the six months ended July 31, 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% 45% 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% 45% discount $ 48,449 April 27, 2017 May 27, 2017 8% 45% 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 six months ended July 31, 2016, the holders of our convertible promissory notes converted $80,128 of principal and accrued interest into 343,719 shares of our common stock. Of the shares converted, 94,000 shares, valued at $94, had not been issued as of July 31, 2016, and as such have been classified as stock payable. No gain or loss was recognized on the conversions as they occurred within the terms of the agreement which provided for conversion. During six months ended July 31, 2017, the holders of our convertible promissory notes converted $211,615 of principal and accrued interest into 2,904,086 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	6 Months Ended
	Jul. 31, 2017
STOCKHOLDERS' DEFICIT
Stockholders' Equity	Note 7. Stockholders’ Equity Conversions to common stock During six months ended July 31, 2017, the holders of our convertible notes elected to convert principal and interest into shares of common stock as detailed below: Date Amount Number of 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 May 22, 2017 10,055 130,582 May 30, 2017 650 65,000 June 2, 2017 10,079 160,748 June 2, 2017 650 65,000 June 13, 2017 11,113 202,060 June 30, 2017 10,140 290,344 July 12, 2017 10,167 308,078 July 25, 2017 13,255 401,624 Total $ 211,615 2,904,086 During six months ended July 31, 2016, the holders of our convertible notes elected to convert principal and interest into shares of common stock as detailed below: Date Amount Number of 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 May 18, 2016 22,074 49,857 May 31, 2016 10,009 29,116 June 28, 2016 940 94,000 Total $ 80,128 343,719

Subsequent Events

Subsequent Events	6 Months Ended
	Jul. 31, 2017
Subsequent Events [Abstract]
Subsequent Events	Note 8. Subsequent Events On August 9, 2017, we issued 340,858 shares of common stock as a result of the conversion of principal of $11,000 on a convertible note payable.

Summary of Significant Accoun15

Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Jul. 31, 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 six-month period ended July 31, 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.
Deposits	Deposits Deposits represent cash on deposit with the Company’s attorney.
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)	6 Months Ended
	Jul. 31, 2017
Debt Disclosure [Abstract]
Schedule of convertible notes payable	Convertible notes payable consists of the following as of July 31, 2017 and January 31, 2017: July 31, 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, in default 72,640 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 156,976 156,976 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 a4 5% discount to the market price, in default 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 45% 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 45% discount to the market price, in default 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 45% 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 45% discount to the market price, in default 11,000 — Total convertible notes payable $ 392,554 $ 474,405 Less: current portion of convertible notes payable (84,857 ) (166,708 ) Less: discount on noncurrent convertible notes payable (263,469 ) (278,882 ) Convertible notes payable, net of discount $ 44,228 $ 28,815 Current portion of convertible notes payable $ 84,857 $ 166,708 Less: discount on current convertible notes payable — (112,323 ) Convertible notes payable, net of discount $ 84,857 $ 54,385
Schedule of convertible promissory notes and unpaid accrued interest	During the six months ended July 31, 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% 45% 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% 45% discount $ 48,449 April 27, 2017 May 27, 2017 8% 45% discount 75,000

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	6 Months Ended
	Jul. 31, 2017
STOCKHOLDERS' DEFICIT
Schedule of conversions to common stock	During six months ended July 31, 2017, the holders of our convertible notes elected to convert principal and interest into shares of common stock as detailed below: Date Amount Number of 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 May 22, 2017 10,055 130,582 May 30, 2017 650 65,000 June 2, 2017 10,079 160,748 June 2, 2017 650 65,000 June 13, 2017 11,113 202,060 June 30, 2017 10,140 290,344 July 12, 2017 10,167 308,078 July 25, 2017 13,255 401,624 Total $ 211,615 2,904,086 During six months ended July 31, 2016, the holders of our convertible notes elected to convert principal and interest into shares of common stock as detailed below: Date Amount Number of 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 May 18, 2016 22,074 49,857 May 31, 2016 10,009 29,116 June 28, 2016 940 94,000 Total $ 80,128 343,719

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jul. 31, 2017	Jul. 31, 2016	Jul. 31, 2017	Jul. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net loss	$ (154,129)	$ (164,916)	$ (364,141)	$ (348,254)
Cash flow from operating activities			(114,449)	$ (190,439)
Working capital			$ 641,074

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	6 Months Ended
	Jul. 31, 2017	Jan. 31, 2017
Salary expense	$ 22,500
Accounts payable, related party	122,584	$ 83,692
Mr. Christopher Brown [Member]
Salary expense	37,500
Accounts payable, related party	$ 89,200

Advances (Details Narrative)

Advances (Details Narrative) - USD ($)	Jul. 31, 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 ($)	6 Months Ended	12 Months Ended
	Jul. 31, 2017	Jan. 31, 2017	May 26, 2016
Less: current portion of convertible notes payable	$ (84,857)	$ (54,385)
Less: discount on noncurrent convertible notes payable	(263,469)	(278,882)
Convertible notes payable, net of discount	44,228	28,815
Less: current portion of convertible notes payable	84,857	54,385
Less: discount on current convertible notes payable	0	(112,323)
10% Convertible Note Due July 31, 2017 [Member]
Total convertible notes payable	$ 72,640	$ 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	$ 156,976
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	45.00%	45.00%
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	45.00%	45.00%
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	45.00%	45.00%
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 price (in dollars per share)			$ 0.00005
Debt instrument, conversion percent	45.00%	45.00%	45.00%
8% Convertible Note Due May 26, 2017 [Member]
Total convertible notes payable	$ 11,000
Debt instrument, issuance date	May 26, 2016	May 26, 2016
Debt instrument, conversion percent	45.00%	45.00%
Convertible Notes Payable [Member]
Total convertible notes payable	$ 392,554	$ 474,405
Less: current portion of convertible notes payable	(84,857)	(166,708)
Less: discount on noncurrent convertible notes payable	(263,469)	(278,882)
Convertible notes payable, net of discount	44,228	28,815
Less: current portion of convertible notes payable	84,857	166,708
Less: discount on current convertible notes payable		(112,323)
Convertible notes payable, net of discount	$ 84,857	$ 54,385

Convertible Notes Payable (De22

Convertible Notes Payable (Details 1) - USD ($)	6 Months Ended
	Jul. 31, 2017	Jul. 31, 2016
8% Convertible Note Due March 14, 2017 [Member]
Date Issued/Funded		Feb. 9, 2017
Conversion Rate		45.00%
Total convertible notes payable		$ 48,449
8% Convertible Note Due May 27, 2017 [Member]
Date Issued/Funded		Apr. 27, 2017
Conversion Rate		45.00%
Total convertible notes payable		$ 75,000
8% Convertible Note Due March 14, 2017 [Member]
Date Issued/Funded	Mar. 14, 2016
Conversion Rate	45.00%
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	Jul. 31, 2017	Jul. 31, 2016	Jul. 31, 2017	Jul. 31, 2016	Jan. 31, 2017	Jan. 31, 2016
Amortization of discount							$ 251,185	$ 125,617	$ 143,413	$ 64,354
Discount on issuance of convertible note payable							108,926
Gain on debt modification						$ 4,772		12,400
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
8% Convertible Note Due May 26, 2017 [Member]
Principal value			$ 75,000
Percentage of conversion discount			45.00%		45.00%		45.00%		45.00%
Conversion price (in dollars per shares)			$ 0.00005
8% 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
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							$ 211,615	$ 80,128
Number of common shares issued upon conversion of debt							2,904,086	343,719
Convertible Notes Payable [Member] | June 28, 2016 [Member]
Debt amount converted								$ 940
Number of common shares issued upon conversion of debt								94,000
Share price						$ 94		$ 94

Stockholders' Equity (Details)

Stockholders' Equity (Details) - Convertible Notes Payable [Member] - USD ($)	6 Months Ended
	Jul. 31, 2017	Jul. 31, 2016
Debt amount converted	$ 211,615	$ 80,128
Number of shares issued upon conversion of debt	2,904,086	343,719
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
May 22, 2017 [Member]
Debt amount converted	$ 10,055
Number of shares issued upon conversion of debt	130,582
May 30, 2017 [Member]
Debt amount converted	$ 650
Number of shares issued upon conversion of debt	65,000
June 2, 2017 [Member]
Debt amount converted	$ 10,079
Number of shares issued upon conversion of debt	160,748
June 2, 2017 [Member]
Debt amount converted	$ 650
Number of shares issued upon conversion of debt	65,000
June 13, 2017 [Member]
Debt amount converted	$ 11,113
Number of shares issued upon conversion of debt	202,060
June 30, 2017 [Member]
Debt amount converted	$ 10,140
Number of shares issued upon conversion of debt	290,344
July 12, 2017 [Member]
Debt amount converted	$ 10,167
Number of shares issued upon conversion of debt	308,078
July 25, 2017 [Member]
Debt amount converted	$ 13,255
Number of shares issued upon conversion of debt	401,624
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
May 18, 2016 [Member]
Debt amount converted		$ 22,074
Number of shares issued upon conversion of debt		49,857
May 31, 2016 [Member]
Debt amount converted		$ 10,009
Number of shares issued upon conversion of debt		29,116
June 28, 2016 [Member]
Debt amount converted		$ 940
Number of shares issued upon conversion of debt		94,000

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - Convertible Notes Payable [Member] - USD ($)	Aug. 09, 2017	Jul. 31, 2017	Jul. 31, 2016
Debt amount converted		$ 211,615	$ 80,128
Number of shares issued upon conversion		2,904,086	343,719
Subsequent Event [Member]
Debt amount converted	$ 11,000
Number of shares issued upon conversion	340,858