Neutra (NTRR) 10-Q/A 7 Jan 19 2019 Q3 Quarterly report (amended) Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Oct. 31, 2018	Dec. 14, 2018
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	Oct. 31, 2018
Amendment Flag	false
Current Fiscal Year End Date	--01-31
Entity Reporting Status Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Ex Transition Period	false
Entity Common Stock, Shares Outstanding		32,181,584
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2,019

CONSOLIDATED BALANCE SHEETS (UN

CONSOLIDATED BALANCE SHEETS (UNAUDITED) - USD ($)	Oct. 31, 2018	Jan. 31, 2018
CURRENT ASSETS
Deposits	$ 110,929	$ 12,325
Total current assets	110,929	12,325
TOTAL ASSETS	110,929	12,325
CURRENT LIABILITIES
Accounts payable and accrued expenses	458,480	458,480
Accounts payable to related party	83,692	83,692
Advances payable	3,450	3,450
Current portion of convertible notes payable, in default	230,833
Current portion of convertible notes payable, net of discount of $333,832 and $224,861, respectively	102,889	146,708
Current portion of accrued interest payable	103,406	55,343
Total current liabilities	982,750	747,673
Convertible notes payable, net of discount of $0 and $50,800, respectively		17,185
Accrued interest payable		11,939
TOTAL LIABILITIES	982,750	776,797
COMMITMENTS AND CONTINGENCIES
STOCKHOLDERS' DEFICIT
Common stock, $0.001 par value; 480,000,000 shares authorized; 28,791,079 and 6,839,274 shares issued and outstanding at October 31, 2018 and January 31, 2018, respectively	28,791	6,839
Series E preferred stock, $0.001 par value; 20,000,000 shares authorized; 1,000,000 shares issued or outstanding at October 31, 2018 and January 31, 2018, respectively	1,000	1,000
Additional paid-in capital	7,516,358	5,661,911
Accumulated deficit	(8,417,970)	(6,434,222)
Total stockholders' deficit	(871,821)	(764,472)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 110,929	$ 12,325

CONSOLIDATED BALANCE SHEETS (_2

CONSOLIDATED BALANCE SHEETS (UNAUDITED) (Parenthetical) - USD ($)	Oct. 31, 2018	Jan. 31, 2018
Statement of Financial Position [Abstract]
Current portion of convertible notes payable, discount	$ 333,832	$ 224,861
Convertible notes payable, discount	$ 0	$ 50,800
Common Stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common Stock, authorized	480,000,000	480,000,000
Common Stock, issued	28,791,079	6,839,274
Common Stock, outstanding	28,791,079	6,839,274
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		9 Months Ended
	Oct. 31, 2018	Oct. 31, 2017	Oct. 31, 2018	Oct. 31, 2017
Income Statement [Abstract]
REVENUE			$ 2,006
OPERATING EXPENSES
General and administrative	1,507,186	25,842	1,633,387	116,285
LOSS FROM OPERATIONS	(1,507,186)	(25,842)	(1,631,381)	(116,285)
OTHER INCOME (EXPENSE)
Interest expense	(206,251)	(28,590)	(352,367)	(302,288)
Total other income (expense)	(206,251)	(28,590)	(352,367)	(302,288)
NET LOSS	$ (1,713,437)	$ (54,432)	$ (1,983,748)	$ (418,573)
NET LOSS PER COMMON SHARE - Basic and fully diluted (in dollars per share)	$ (0.12)	$ (0.01)	$ (0.21)	$ (0.09)
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING: Basic and fully diluted (in shares)	13,794,138	6,196,810	9,303,902	4,887,756

CONSOLIDATED STATEMENT OF STOCK

CONSOLIDATED STATEMENT OF STOCKHOLDERS' DEFICIT (UNAUDITED) - USD ($)	Common Stock [Member]	Series E Preferred Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Deficit [Member]	Total
BALANCE, beginning at Jan. 31, 2017	$ 2,982	$ 1,000	$ 5,235,652	$ (5,915,190)	$ (675,556)
BALANCE, 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	$ 3,857		241,333		245,190
Common stock issued for debt conversion (in shares)	3,857,614
Beneficial conversion discount on issuance of convertible note payable			184,926		184,926
Net loss				(519,032)	(519,032)
BALANCE, end at Jan. 31, 2018	$ 6,839	$ 1,000	5,661,911	(6,434,222)	(764,472)
BALANCE, end (in shares) at Jan. 31, 2018	6,839,274	1,000,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Common stock issued for debt conversion	$ 1,952		73,447		75,399
Common stock issued for debt conversion (in shares)	1,951,805
Beneficial conversion discount on issuance of convertible note payable			337,000		337,000
Common stock issued to CEO for services	$ 20,000		1,444,000		1,464,000
Common stock issued to CEO for services (in shares)	20,000,000
Net loss				(1,983,748)	(1,983,748)
BALANCE, end at Oct. 31, 2018	$ 28,791	$ 1,000	$ 7,516,358	$ (8,417,970)	$ (871,821)
BALANCE, end (in shares) at Oct. 31, 2018	28,791,079	1,000,000

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Oct. 31, 2018	Oct. 31, 2017	Oct. 31, 2018	Oct. 31, 2017	Jan. 31, 2018
CASH FLOW FROM OPERATING ACTIVITIES:
Net Loss	$ (1,713,437)	$ (54,432)	$ (1,983,748)	$ (418,573)	$ (519,032)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of discount on convertible note payable			298,567	269,595
Issuance of common stock to CEO for services			1,464,000
Changes in operating assets and liabilities:
Deposits			(98,604)	15,550
Accounts payable and accrued liabilities				(52,604)
Accounts payable to related party				38,892
Accrued interest payable			37,785	38,215
NET CASH USED IN OPERATING ACTIVITIES			(282,000)	(108,925)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from convertible notes payable			337,000	108,925
Repayments of convertible notes payable			(55,000)
NET CASH PROVIDED BY FINANCING ACTIVITIES			282,000	108,925
NET INCREASE (DECREASE) IN CASH
CASH, at the beginning of the period
CASH, at the end of the period
Cash paid during the period for:
Interest
Taxes
Noncash investing and financing transaction:
Beneficial conversion discount on convertible note payable			337,000	146,926
Conversion of convertible notes payable.			75,399	222,615
Deposit received for convertible note payable				$ 38,000

General Organization and Busine

General Organization and Business	9 Months Ended
	Oct. 31, 2018
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	9 Months Ended
	Oct. 31, 2018
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 nine months ended October 31, 2018, we had a net loss of $1,983,748 and negative cash flow from operating activities of $282,000. As of October 31, 2018, we had negative working capital of $871,821. 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	9 Months Ended
	Oct. 31, 2018
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, 2018 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 nine-month period ended October 31, 2018 are not necessarily indicative of the results to be expected for the full fiscal year ending January 31, 2019. 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	9 Months Ended
	Oct. 31, 2018
Related Party Transactions [Abstract]
Related Party Transactions	Note 4. Related Party Transactions During the nine months ended October 31, 2018, we incurred salary expense of $61,000 related to services provided by our former CEO Christopher Brown. We paid Mr. Brown $61,000 in salary during the nine months ended October 31, 2018. As of October 31, 2018, we owe Mr. Brown $89,200, which is recorded on the balance sheet in “Accounts Payable - Related Party.” During the nine months ended October 31, 2018, we incurred and paid salary expense of $7,500 related to services provided by our current CEO Sydney Jim. Additionally, on October 2, 2018, we issued 20,000,000 shares of common stock to Mr. Jim for services. The shares were valued at $1,464,000 based on the fair market value of the stock on the date of issuance.

Advances

Advances	9 Months Ended
	Oct. 31, 2018
Payables and Accruals [Abstract]
Advances	Note 5. Advances As of October 31, 2018 and January 31, 2018, 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	9 Months Ended
	Oct. 31, 2018
Debt Disclosure [Abstract]
Convertible Notes Payable	Note 6. Convertible Notes Payable Convertible notes payable consists of the following as of October 31, 2018 and January 31, 2018: October 31, 2018 January 31, 2018 Convertible note, dated October 31, 2015, bearing interest at 10% per annum, maturing on October 31, 2017 and convertible into shares of common stock at $0.01 per share, in default 72,640 72,640 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 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 September 6, 2016, bearing interest at 8% per annum, maturing September 6, 2017, and convertible into shares of common stock at a 45% discount to the lowest trading price in the 20 days prior to conversion with a floor on the conversion price of $0.00005 — 18,000 Convertible note, dated September 6, 2016, bearing interest at 8% per annum, maturing September 6, 2017, and convertible into shares of common stock at a 45% discount to the lowest trading price in the 20 days prior to conversion with a floor on the conversion price of $0.00005, in default — 40,000 Convertible note, dated February 6, 2018, bearing interest at 8% per annum, maturing November 6, 2018, and convertible into shares of common stock at a 45% discount to the lowest trading price in the 20 days prior to conversion with a floor on the conversion price of $0.00005 150,000 — Convertible note, dated February 6, 2018, bearing interest at 8% per annum, maturing November 6, 2018, and convertible into shares of common stock at a 45% discount to the lowest trading price in the 20 days prior to conversion with a floor on the conversion price of $0.00005 136,000 — Convertible note, dated October 10, 2018, bearing interest at 8% per annum, maturing July 17, 2019, and convertible into shares of common stock at a 39% discount to the lowest trading price in the 15 days prior to conversion — — Total convertible notes payable $ 517,554 $ 439,554 Less: current portion of convertible notes payable (517,554 ) (371,569 ) Less: discount on noncurrent convertible notes payable — (50,800 ) Convertible notes payable - non-current, net of discount $ — $ 17,185 Current portion of convertible notes payable $ 517,554 $ 371,569 Less: discount on current convertible notes payable (333,832 ) (224,861 ) Convertible notes payable, net of discount $ 333,722 $ 146,708 Issuance of Convertible Promissory Notes During the nine months ended October 31, 2018 and 2017, 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 February 6, 2018 November 6, 2018 8% 45% discount $ 150,000 October 10, 2018 July 17, 2019 8% 39% discount $ 55,000 October 23, 2018 October 23, 2019 8% 45% discount $ 150,000 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 September 9, 2017 September 9, 2018 8% 45% discount $ 40,000 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 Convertible Promissory Notes Issued for Cash On February 6, 2018, we issued a convertible promissory note to a third party for cash. The note (the “front-end note”) was in the amount of $150,000, and it matures on November 6, 2018. 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 October 10, 2018, we issued a convertible promissory note to a third party for cash received of $52,000. The note was in the amount of $55,000, and it matures on July 17, 2019. The note bears interest at 8% per year and is convertible into shares of our common stock at a 39% discount to our lowest trading price over the preceding 15 days. On October 23, 2018, we issued a convertible promissory note to the same third party for cash. The note (the “back-end note”) was in the amount of $150,000, and it matures on October 23, 2019. 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 Repayment of Convertible Promissory Note Issued for Cash On October 10, 2018, we issued a convertible promissory note to a third party for cash received of $52,000. The note was in the amount of $55,000, and it matures on July 17, 2019. The note bears interest at 8% per year and is convertible into shares of our common stock at a 39% discount to our lowest trading price over the preceding 15 days. This note was paid in full on October 31, 2018 with a payment of $63,514 including principal, accrued interest and prepayment penalties. Conversions to Common Stock During nine months ended October 31, 2017, the holders of our convertible promissory notes converted $222,615 of principal and accrued interest into 3,244,944 shares of our common stock. See Note 7. No gain or loss was recognized on the conversions as they occurred within the terms of the agreement which provided for conversion. During nine months ended October 31, 2018, the holders of our convertible promissory notes converted $75,399 of principal and accrued interest into 1,951,805 shares of our common stock. See Note 7. 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	9 Months Ended
	Oct. 31, 2018
STOCKHOLDERS' DEFICIT
Stockholders' Equity	Note 7. Stockholders’ Equity On October 2, 2018, we issued 20,000,000 shares of common stock to Mr. Jim for services. The shares were valued at $1,464,000 based on the fair market value of the stock on the date of the employment agreement. Conversions to common stock During nine months ended October 31, 2018, 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 April 26, 2018 $ 18,904 343,709 September 12, 2018 21,209 550,094 September 28, 2018 21,280 552,727 October 25, 2018 14,006 505,275 Total $ 75,399 1,951,805 During nine months ended October 31, 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 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 August 8, 2017 11,000 340,858 Total $ 222,615 3,244,944

Subsequent Events

Subsequent Events	9 Months Ended
	Oct. 31, 2018
Subsequent Events [Abstract]
Subsequent Events	Note 8. Subsequent Events On November 5, 2018, the Company issued 965,252 shares of common stock upon conversion of our convertible note payable in the principal and interest amount of $11,000. On November 29, 2018, the Company issued 2,425,253 shares of common stock upon conversion of our convertible note payable in the principal and interest amount of $26,678.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Oct. 31, 2018
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, 2018 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 nine-month period ended October 31, 2018 are not necessarily indicative of the results to be expected for the full fiscal year ending January 31, 2019.
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)	9 Months Ended
	Oct. 31, 2018
Debt Disclosure [Abstract]
Schedule of convertible notes payable	Convertible notes payable consists of the following as of October 31, 2018 and January 31, 2018: October 31, 2018 January 31, 2018 Convertible note, dated October 31, 2015, bearing interest at 10% per annum, maturing on October 31, 2017 and convertible into shares of common stock at $0.01 per share, in default 72,640 72,640 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 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 September 6, 2016, bearing interest at 8% per annum, maturing September 6, 2017, and convertible into shares of common stock at a 45% discount to the lowest trading price in the 20 days prior to conversion with a floor on the conversion price of $0.00005 — 18,000 Convertible note, dated September 6, 2016, bearing interest at 8% per annum, maturing September 6, 2017, and convertible into shares of common stock at a 45% discount to the lowest trading price in the 20 days prior to conversion with a floor on the conversion price of $0.00005, in default — 40,000 Convertible note, dated February 6, 2018, bearing interest at 8% per annum, maturing November 6, 2018, and convertible into shares of common stock at a 45% discount to the lowest trading price in the 20 days prior to conversion with a floor on the conversion price of $0.00005 150,000 — Convertible note, dated February 6, 2018, bearing interest at 8% per annum, maturing November 6, 2018, and convertible into shares of common stock at a 45% discount to the lowest trading price in the 20 days prior to conversion with a floor on the conversion price of $0.00005 136,000 — Convertible note, dated October 10, 2018, bearing interest at 8% per annum, maturing July 17, 2019, and convertible into shares of common stock at a 39% discount to the lowest trading price in the 15 days prior to conversion — — Total convertible notes payable $ 517,554 $ 439,554 Less: current portion of convertible notes payable (517,554 ) (371,569 ) Less: discount on noncurrent convertible notes payable — (50,800 ) Convertible notes payable - non-current, net of discount $ — $ 17,185 Current portion of convertible notes payable $ 517,554 $ 371,569 Less: discount on current convertible notes payable (333,832 ) (224,861 ) Convertible notes payable, net of discount $ 333,722 $ 146,708
Schedule of convertible promissory notes and unpaid 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 February 6, 2018 November 6, 2018 8% 45% discount $ 150,000 October 10, 2018 July 17, 2019 8% 39% discount $ 55,000 October 23, 2018 October 23, 2019 8% 45% discount $ 150,000 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 September 9, 2017 September 9, 2018 8% 45% discount $ 40,000

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	9 Months Ended
	Oct. 31, 2018
STOCKHOLDERS' DEFICIT
Schedule of conversions to common stock	During nine months ended October 31, 2018, 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 April 26, 2018 $ 18,904 343,709 September 12, 2018 21,209 550,094 September 28, 2018 21,280 552,727 October 25, 2018 14,006 505,275 Total $ 75,399 1,951,805 During nine months ended October 31, 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 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 August 8, 2017 11,000 340,858 Total $ 222,615 3,244,944

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Oct. 31, 2018	Oct. 31, 2017	Oct. 31, 2018	Oct. 31, 2017	Jan. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net loss	$ (1,713,437)	$ (54,432)	$ (1,983,748)	$ (418,573)	$ (519,032)
Cash flow from operating activities			(282,000)	$ (108,925)
Working capital			$ (871,821)

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	Oct. 02, 2018	Oct. 31, 2018	Jan. 31, 2018
Salary expense		$ 61,000
Accounts payable, related party		83,692	$ 83,692
Fair market value		1,464,000
Mr. Christopher Brown [Member]
Salary expense		61,000
Accounts payable, related party		89,200
Mr. Sydney Jim [Member]
Salary expense		$ 7,500
Common stock, issued	20,000,000
Fair market value	$ 1,464,000

Advances (Details Narrative)

Advances (Details Narrative) - USD ($)	Oct. 31, 2018	Jan. 31, 2018
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 ($)	9 Months Ended	12 Months Ended
	Oct. 31, 2018	Jan. 31, 2018	Oct. 10, 2018	Feb. 06, 2018
Less: current portion of convertible notes payable	$ (102,889)	$ (146,708)
Less: discount on noncurrent convertible notes payable	0	(50,800)
Convertible notes payable, net of discount		17,185
Less: current portion of convertible notes payable	102,889	146,708
Less: discount on current convertible notes payable	(333,832)	(224,861)
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
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
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
8% Convertible Note Due November 6, 2018 [Member]
Total convertible notes payable	$ 150,000			$ 150,000
Debt instrument, issuance date	Feb. 6, 2018
Debt instrument, conversion price (in dollars per share)	$ 0.00005			$ 0.00005
10% Convertible Note Due October 31, 2017 [Member]
Total convertible notes payable	$ 72,640	$ 72,640
Debt instrument, issuance date	Oct. 31, 2015	Oct. 31, 2015
Debt instrument, conversion price (in dollars per share)	$ 0.01	$ 0.01
8% Convertible Note Due September 06, 2017 [Member]
Total convertible notes payable		$ 40,000
Debt instrument, issuance date		Sep. 6, 2016
Debt instrument, conversion price (in dollars per share)		$ 0.00005
8% Convertible Note Due September 6, 2017 [Member]
Total convertible notes payable		$ 18,000
Debt instrument, issuance date		Sep. 6, 2016
Debt instrument, conversion price (in dollars per share)		$ 0.00005
8% Convertible Note Due July 17, 2019 [Member]
Total convertible notes payable			$ 55,000
Debt instrument, issuance date	Oct. 10, 2018
Debt instrument, conversion price (in dollars per share)	$ 0.00005
Convertible Notes Payable [Member]
Total convertible notes payable	$ 517,554	$ 439,554
Less: current portion of convertible notes payable	(517,554)	(371,569)
Less: discount on noncurrent convertible notes payable		(50,800)
Convertible notes payable, net of discount		17,185
Less: current portion of convertible notes payable	517,554	371,569
Less: discount on current convertible notes payable	(333,832)	(224,861)
Convertible notes payable, net of discount	333,722	$ 146,708
8% Convertible Note Due November 6, 2018 [Member]
Total convertible notes payable	$ 136,000
Debt instrument, issuance date	Feb. 6, 2018
Debt instrument, conversion price (in dollars per share)	$ 0.00005

Convertible Notes Payable (De_2

Convertible Notes Payable (Details 1) - USD ($)	9 Months Ended		12 Months Ended
	Oct. 31, 2018	Oct. 31, 2017	Jan. 31, 2018	Feb. 06, 2018
8% Convertible Note Due March 14, 2017 [Member]
Date Issued/Funded	Mar. 14, 2016		Mar. 14, 2016
Total convertible notes payable	$ 1,217		$ 1,217
8% Convertible Note Due May 26, 2017 [Member]
Date Issued/Funded	May 26, 2016		May 26, 2016
Total convertible notes payable	$ 67,986		$ 67,986
8% Convertible Note Due September 06, 2017 [Member]
Date Issued/Funded			Sep. 6, 2016
Total convertible notes payable			$ 40,000
10% Convertible Note Due October 31, 2018 [Member]
Date Issued/Funded	Oct. 31, 2015		Oct. 31, 2015
Total convertible notes payable	$ 156,976		$ 156,976
10% Convertible Note Due October 31, 2017 [Member]
Date Issued/Funded	Oct. 31, 2015		Oct. 31, 2015
Total convertible notes payable	$ 72,640		$ 72,640
10% Convertible Note Due January 31, 2019 [Member]
Date Issued/Funded	Jan. 31, 2016		Jan. 31, 2016
Total convertible notes payable	$ 82,735		$ 82,735
8% Convertible Note Due September 6, 2017 [Member]
Date Issued/Funded			Sep. 6, 2016
Total convertible notes payable			$ 18,000
8% Convertible Note Due November 6, 2018 [Member]
Date Issued/Funded	Feb. 6, 2018
Total convertible notes payable	$ 150,000			$ 150,000
Convertible Notes Payable [Member]
Total convertible notes payable	$ 517,554		$ 439,554
8% Convertible Note Due July 17, 2019 [Member]
Date Issued/Funded	Oct. 10, 2018
Total convertible notes payable	$ 55,000
8% Convertible Note Due October 23, 2019 [Member]
Date Issued/Funded	Oct. 23, 2018
Total convertible notes payable	$ 150,000
8% Convertible Note Due March 14, 2017 [Member]
Date Issued/Funded		Feb. 9, 2017
Total convertible notes payable		$ 48,449
8% Convertible Note Due May 27, 2017 [Member]
Date Issued/Funded		Apr. 27, 2017
Total convertible notes payable		$ 75,000
8% Convertible Note Due September 9, 2018 [Member]
Date Issued/Funded		Sep. 9, 2017
Total convertible notes payable		$ 40,000

Convertible Notes Payable (De_3

Convertible Notes Payable (Details Narrative) - USD ($)	Oct. 31, 2018	Oct. 23, 2018	Oct. 10, 2018	Feb. 06, 2018	Oct. 31, 2018	Oct. 31, 2017	Jan. 31, 2018
Amortization of discount					$ 298,567	$ 269,595
Debt amount converted					75,399	222,615
Payment of debt including principal, accrued interest and prepayment penalties					$ 55,000
8% Convertible Note Due November 6, 2018 [Member]
Principal value				$ 150,000
Conversion price (in dollars per shares)	$ 0.00005			$ 0.00005	$ 0.00005
Beneficial conversion discount				$ 142,500
Convertible Notes Payable [Member]
Debt amount converted					$ 75,399	$ 222,615
Number of common shares issued upon conversion of debt					1,951,805	3,244,944
10% Convertible Note Due October 31, 2018 [Member]
Conversion price (in dollars per shares)	0.50				$ 0.50		$ 0.50
8% Convertible Note Due September 06, 2017 [Member]
Conversion price (in dollars per shares)							0.00005
10% Convertible Note Due October 31, 2017 [Member]
Conversion price (in dollars per shares)	0.01				0.01		$ 0.01
8% Convertible Note Due July 17, 2019 [Member]
Principal value			$ 55,000
Conversion price (in dollars per shares)	$ 0.00005				$ 0.00005
Proceeds from issuance of debt			$ 52,000
Payment of debt including principal, accrued interest and prepayment penalties	$ 63,514
8% Convertible Note Due October 23, 2019 [Member]
Principal value		$ 150,000
Conversion price (in dollars per shares)		$ 0.00005
Beneficial conversion discount		$ 142,500
April 26, 2018 [Member] | Convertible Notes Payable [Member]
Debt amount converted					$ 18,904
Number of common shares issued upon conversion of debt					343,709
April 7, 2017 [Member] | Convertible Notes Payable [Member]
Debt amount converted						$ 10,690
Number of common shares issued upon conversion of debt						92,558
April 20, 2017 [Member] | Convertible Notes Payable [Member]
Debt amount converted						$ 35,372
Number of common shares issued upon conversion of debt						321,567
February 13, 2017 [Member] | Convertible Notes Payable [Member]
Debt amount converted						$ 16,619
Number of common shares issued upon conversion of debt						151,085
February 22, 2017 [Member] | Convertible Notes Payable [Member]
Debt amount converted						$ 25,066
Number of common shares issued upon conversion of debt						227,870
March 6, 2017 [Member] | Convertible Notes Payable [Member]
Debt amount converted						$ 23,629
Number of common shares issued upon conversion of debt						214,807
March 21, 2017 [Member] | Convertible Notes Payable [Member]
Debt amount converted						$ 12,784
Number of common shares issued upon conversion of debt						102,168
March 30, 2017 [Member] | Convertible Notes Payable [Member]
Debt amount converted						$ 21,346
Number of common shares issued upon conversion of debt						170,595

Stockholders' Equity (Details)

Stockholders' Equity (Details) - USD ($)	9 Months Ended
	Oct. 31, 2018	Oct. 31, 2017
Debt amount converted	$ 75,399	$ 222,615
Convertible Notes Payable [Member]
Debt amount converted	$ 75,399	$ 222,615
Number of shares issued upon conversion of debt	1,951,805	3,244,944
February 13, 2017 [Member] | Convertible Notes Payable [Member]
Debt amount converted		$ 16,619
Number of shares issued upon conversion of debt		151,085
February 22, 2017 [Member] | Convertible Notes Payable [Member]
Debt amount converted		$ 25,066
Number of shares issued upon conversion of debt		227,870
March 6, 2017 [Member] | Convertible Notes Payable [Member]
Debt amount converted		$ 23,629
Number of shares issued upon conversion of debt		214,807
March 21, 2017 [Member] | Convertible Notes Payable [Member]
Debt amount converted		$ 12,784
Number of shares issued upon conversion of debt		102,168
March 30, 2017 [Member] | Convertible Notes Payable [Member]
Debt amount converted		$ 21,346
Number of shares issued upon conversion of debt		170,595
April 7, 2017 [Member] | Convertible Notes Payable [Member]
Debt amount converted		$ 10,690
Number of shares issued upon conversion of debt		92,558
April 20, 2017 [Member] | Convertible Notes Payable [Member]
Debt amount converted		$ 35,372
Number of shares issued upon conversion of debt		321,567
May 22, 2017 [Member] | Convertible Notes Payable [Member]
Debt amount converted		$ 10,055
Number of shares issued upon conversion of debt		130,582
May 30, 2017 [Member] | Convertible Notes Payable [Member]
Debt amount converted		$ 650
Number of shares issued upon conversion of debt		65,000
June 2, 2017 [Member] | Convertible Notes Payable [Member]
Debt amount converted		$ 10,079
Number of shares issued upon conversion of debt		160,748
June 2, 2017 [Member] | Convertible Notes Payable [Member]
Debt amount converted		$ 650
Number of shares issued upon conversion of debt		65,000
June 13, 2017 [Member] | Convertible Notes Payable [Member]
Debt amount converted		$ 11,113
Number of shares issued upon conversion of debt		202,060
June 30, 2017 [Member] | Convertible Notes Payable [Member]
Debt amount converted		$ 10,140
Number of shares issued upon conversion of debt		290,344
July 12, 2017 [Member] | Convertible Notes Payable [Member]
Debt amount converted		$ 10,167
Number of shares issued upon conversion of debt		308,078
July 25, 2017 [Member] | Convertible Notes Payable [Member]
Debt amount converted		$ 13,255
Number of shares issued upon conversion of debt		401,624
August 8, 2017 [Member] | Convertible Notes Payable [Member]
Debt amount converted		$ 11,000
Number of shares issued upon conversion of debt		340,858
April 26, 2018 [Member] | Convertible Notes Payable [Member]
Debt amount converted	$ 18,904
Number of shares issued upon conversion of debt	343,709
September 12, 2018 [Member] | Convertible Notes Payable [Member]
Debt amount converted	$ 21,209
Number of shares issued upon conversion of debt	550,094
September 28, 2018 [Member] | Convertible Notes Payable [Member]
Debt amount converted	$ 21,280
Number of shares issued upon conversion of debt	552,727
October 25, 2018 [Member] | Convertible Notes Payable [Member]
Debt amount converted	$ 14,006
Number of shares issued upon conversion of debt	505,275

Stockholders' Equity (Details N

Stockholders' Equity (Details Narrative) - USD ($)	Oct. 02, 2018	Oct. 31, 2018
Fair market value		$ 1,464,000
Mr. Sydney Jim [Member]
Common stock, issued	20,000,000
Fair market value	$ 1,464,000

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	Nov. 29, 2018	Nov. 05, 2018	Oct. 31, 2018	Jan. 31, 2018
Interest Payable			$ 75,399	$ 245,190
Subsequent Event [Member]
Common stock conversion	2,425,253	965,252
Interest Payable	$ 26,678	$ 11,000