Argentum 47 (ARGQ) 10-Q 13 Nov 18 2018 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2018	Nov. 13, 2018
Document And Entity Information
Entity Registrant Name	ARGENTUM 47, INC.
Entity Central Index Key	1,533,106
Document Type	10-Q
Document Period End Date	Sep. 30, 2018
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	false
Entity Ex Transition Period	false
Entity Common Stock, Shares Outstanding		525,534,409
Trading Symbol	ARGQ
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2,018

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Current Assets
Cash & cash equivalents	$ 6,210	$ 5,084
Accounts receivable	17,771	30,888
Marketable securities at fair value	4,376,544	2,029,340
Prepaids	5,073	5,256
Other current assets	6,324	7,373
Total current assets	4,411,922	2,077,941
Non-Current Assets
Investments at cost		136
Intangibles, net	479,728
Fixed assets, net	5,882	2,067
Total non-current assets	485,610	2,203
Total assets	4,897,532	2,080,144
Current Liabilities
Accounts payable and accrued liabilities	231,225	177,802
Accrued contingencies and penalties		5,000
Accounts payable and accrued liabilities - related parties	213,221	238,965
Income tax payable	2,832	2,832
Accrued interest	99,458	204,461
Notes payable	260,584	340,673
Fixed price convertible notes payable - net of discount of $89,045 and $5,389, respectively	1,145,955	401,211
Total current liabilities	1,953,275	1,370,944
Non-Current Liabilities
Payable for acquisition	282,336
Total non-current liabilities	282,336
Total liabilities	2,235,611	1,370,944
Commitments and contingencies (Note 12)
Stockholders' Equity
Preferred stock, 50,000,000 shares authorized, $.001 par value	45,000	45,000
Common stock: 950,000,000 shares authorized; $0.001 par value: 525,534,409 and 525,534,409 shares issued and outstanding, respectively.	525,534	525,534
Additional paid in capital	10,188,062	9,868,862
Accumulated deficit	(8,102,882)	(10,914,391)
Accumulated other comprehensive income	3,007	1,181,795
Total stockholders' equity	2,661,921	709,200
Total liabilities and stockholders' equity	4,897,532	2,080,144
Convertible Series B Preferred Stock [Member]
Stockholders' Equity
Preferred stock, 50,000,000 shares authorized, $.001 par value	45,000	45,000
Convertible Series C Preferred Stock [Member]
Stockholders' Equity
Preferred stock, 50,000,000 shares authorized, $.001 par value	$ 3,200	$ 2,400

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Debt discount net	$ 89,045	$ 5,389
Preferred stock, shares authorized	50,000,000	50,000,000
Preferred stock, par value	$ .001	$ .001
Common stock, shares authorized	950,000,000	950,000,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares issued	525,534,409	525,534,409
Common stock, shares outstanding	525,534,409	525,534,409
Convertible Series B Preferred Stock [Member]
Preferred stock, shares designated	45,000,000	45,000,000
Preferred stock, shares issued	45,000,000	45,000,000
Preferred stock, shares outstanding	45,000,000	45,000,000
Convertible Series C Preferred Stock [Member]
Preferred stock, shares designated	5,000,000	5,000,000
Preferred stock, shares issued	3,200,000	2,400,000
Preferred stock, shares outstanding	3,200,000	2,400,000

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Income (Loss) (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Income Statement [Abstract]
Revenue	$ 36,598	$ 9,750	$ 106,865	$ 226,389
General and administrative expenses	48,979	25,781	133,096	123,621
Compensation	149,786	162,386	599,177	535,752
Professional services	94,833	19,923	254,458	101,285
Depreciation	675	3,187	1,593	8,762
Amortization of intangible asset	5,390		5,390
Bad debt expense	30,000	45,386	30,000	65,386
Total operating expenses	329,663	256,663	1,023,714	834,806
Loss from operations	(293,065)	(246,913)	(916,849)	(608,417)
Other income (expenses):
Interest expense	(18,677)	(1,500)	(46,532)	(4,000)
Amortization of debt discount	(36,722)	(14,635)	(63,231)	(117,683)
Gain on sale of subsidiary				23,052
Gain on available for sale marketable securities, net	884,663	15,811	2,416,362	18,851
Impairment loss on investments at cost		(1,181,971)		(1,181,971)
Loss on conversion of notes into common stock		(131,578)		(391,285)
Gain / (loss) on extinguishment of debt and other liabilities	207,890	22,375	241,713	(28,886)
Exchange rate gain / (loss)	(1,388)	(359)	(1,629)	(742)
Total other income (expenses)	1,035,766	(1,291,857)	2,546,683	(1,682,664)
Net income / (loss)	$ 742,701	$ (1,538,770)	$ 1,629,834	$ (2,291,081)
Net income / (loss) per common share - basic	$ 0	$ 0	$ 0	$ (0.01)
Net income / (loss) per common share - diluted	$ 0	$ 0	$ 0	$ (0.01)
Weighted average number of common shares outstanding - basic	525,534,409	432,760,903	525,534,409	419,266,295
Weighted average number of common shares outstanding - diluted	1,357,284,409	432,760,903	1,357,284,409	419,266,295
Comprehensive income / (loss):
Net income / (loss)	$ 742,701	$ (1,538,770)	$ 1,629,834	$ (2,291,081)
Unrealized fair value gain on available for sale marketable securities		1,183,782		1,689,010
Gain on foreign currency translation	3,189		2,887
Comprehensive income / (loss)	$ 745,890	$ (354,988)	$ 1,632,721	$ (602,071)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Cash flows from operating activities
Net income / (loss)	$ 1,629,834	$ (2,291,081)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	1,593	8,762
Amortization of intangible asset	5,390
Amortization of debt discount	63,231	117,683
(Gain) / loss on extinguishment of debt and other liabilities	(241,713)	28,886
Gain on available for sale marketable securities, net	(2,416,362)	(18,851)
Loss on conversion of notes into common stock		391,285
Gain on sale of subsidiary		(23,052)
Impairment loss on investments at cost		1,181,971
Bad debt expense	30,000	65,386
Changes in operating assets and liabilities:
Accounts receivable	(10,328)	(44,386)
Marketable securities at fair value		52,035
Prepaids	183	30,821
Other current assets	1,049	1,628
Accounts payable and accrued liabilities	36,396	101,558
Accrued contingencies and penalties	(5,000)	(1,361)
Accounts payable and accrued liabilities - related parties	294,255	330,862
Deferred revenue		(100,000)
Accrued interest	29,341	4,000
Net cash used in operating activities:	(582,131)	(163,854)
Cash Flows used in investing activities:
Purchase of office furniture and equipment	(4,798)	(1,201)
Payment for business acquisition	(175,710)
Cash acquired in acquisition	4,743
Proceeds from sale of marketable securities	69,294
Net cash used in investing activities	(106,471)	(1,201)
Cash flows from financing activities:
Proceeds from loans - related parties	12,663	17,707
Repayment of loans - related parties	(12,663)	(17,707)
Proceeds from notes payable, net of debt issue cost	1,088,112	110,000
Repayment of notes payable	(399,087)
Net cash provided by financing activities	689,025	110,000
Net decrease in cash	423	(55,055)
Effect of Exchange Rates on Cash	703
Cash at Beginning of Period	5,084	66,523
Cash at End of Period	6,210	11,468
Supplemental disclosure of cash flow information:
Cash paid for interest	17,191
Cash paid for income taxes
Supplemental disclosure of non-cash investing and financing activities:
Notes payable and interest converted into common stock		311,850
Debt discount and issuance costs recorded on notes payable	146,888	55,254
Accounts payable and accrued salaries settled in series "C" preferred stock	160,000	240,000
Liabilities assumed in acquisition	37,022
Less assets acquired in acquisition	11,912
Net liabilities assumed	25,110
Fair value of purchase price	460,008
Increase in intangible	$ 485,118

Organization and Nature of Oper

Organization and Nature of Operations	9 Months Ended
	Sep. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Nature of Operations	Note 1 - Organization and Nature of Operations Argentum 47, Inc., formerly Global Equity International Inc. (the “Company” or “ARG”), a reporting company since June 21, 2012, was organized under the laws of the state of Nevada on October 1, 2010. Global Equity Partners, Plc. (“GEP”), a private company, was organized under the laws of the Republic of Seychelles on September 2, 2009. On November 15, 2010, GEP executed a reverse recapitalization with ARG. On August 22, 2014, we formed a Dubai subsidiary of GEP called GE Professionals DMCC. On June 10, 2016, ARG incorporated its wholly owned subsidiary, called GEP Equity Holdings Limited (“GEP EH”), under the laws of the Republic of Seychelles. On March 14, 2017, the Company’s board of directors unanimously voted to transfer the ownership of GE Professionals DMCC (Dubai) to GEP EH. On June 5, 2017, the Company sold 100% of the issued and outstanding common stock of GEP to a citizen of the Republic of Thailand by entering into a Stock Purchase and Debt Assumption Agreement. On December 12, 2017, ARG incorporated another wholly owned subsidiary, called Argentum 47 Financial Management Limited (“Argentum FM”), under the Companies Act 2006 of England and Wales as a private limited company. Argentum FM was formed to serve as a holding Company for the acquisition of various advisory firms. On March 29, 2018, the Company formally changed its name from Global Equity International, Inc. to Argentum 47, Inc. On August 1, 2018, Argentum FM entered into a Share Purchase Agreement with a third party, pursuant to which Argentum FM acquired 100% of the ordinary shares of Cheshire Trafford (U.K.) Limited of Hull, United Kingdom (“Cheshire Trafford”). Cheshire Trafford was incorporated under the laws of the United Kingdom on January 26, 1976, as a limited liability company. The Company’s consolidated revenues are generated from business consulting services, employment placement services and by acting as broker for sale of Lump Sum or Single Premium Insurance Policies and/or the sale of Regular Premium Investment or Insurance Policies that are issued by third party insurance companies.

Basis of Presentation

Basis of Presentation	9 Months Ended
	Sep. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Note 2 - Basis of Presentation The accompanying unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules and regulations of the United States Securities and Exchange Commission for interim financial information. Accordingly, they do not include all the information and disclosures necessary for a comprehensive presentation of financial position, results of operations, or cash flows. It is management’s opinion, however, that all material adjustments (consisting of normal recurring adjustments) have been made which are necessary for a fair financial statements presentation. The unaudited interim consolidated financial statements should be read in conjunction with the Company’s Annual Report on Form 10-K, which contains the audited financial statements and notes thereto, together with the Management’s Discussion and Analysis, for the year ended December 31, 2017. The interim results for the period ended September 30, 2018 are not necessarily indicative of results for the full fiscal year.

Going Concern

Going Concern	9 Months Ended
	Sep. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern	Note 3 - Going Concern The accompanying unaudited consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. These consolidated financial statements do not include any adjustments relating to the recovery of the recorded assets or the classification of the liabilities that might be necessary should the Company be unable to continue as a going concern. As reflected in the accompanying unaudited consolidated financial statements, the Company had a loss from operations of $293,065 and $916,849 for the three and nine months ended September 30, 2018 respectively; net cash used in operations of $582,131 for the nine months ended September 30, 2018; and accumulated deficit of $8,102,882 as of September 30, 2018. It is management’s opinion that these factors raise substantial doubt about the Company’s ability to continue as a going concern for twelve months from the issuance date of this report. The ability for the Company to continue its operations is primarily dependent on: a) Continually engaging with new clients. b) Consummating and executing current engagements. c) Maximizing the acquired financial advisory revenues. d) Continuing to receive fixed funding, via equity or debt, for acquisition and growth. e) Acquiring and managing various financial advisory firms with funds under administration located around the globe.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 4 - Summary of Significant Accounting Policies Principles of Consolidation Argentum 47, Inc. (“ARG”) is the parent company of its two 100% owned subsidiaries called GEP Equity Holdings Limited (“GEP EH”) and Argentum 47 Financial Management Limited (“Argentum FM”). Up to June 5, 2017, ARG also owned 100% shareholding of a subsidiary called Global Equity Partners Plc., which was sold in 2017 pursuant to a stock purchase and debt assumption agreement. GEP EH is the parent company of its 100% owned subsidiary, GE Professionals DMCC (Dubai). Argentum FM is the parent company of its 100% owned subsidiary, Cheshire Trafford U.K. Limited (UK) from August 1, 2018 pursuant to a Share Purchase Agreement dated August 1, 2018. All significant inter-company accounts and transactions have been eliminated in consolidation. Use of Estimates The preparation of consolidated financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation, or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate could change in the near term due to one or more future non-confirming events. Accordingly, the actual results could differ from those estimates. Significant estimates in the accompanying financial statements include allowance for doubtful accounts and loans, estimates of fair value of securities received for services, estimates of fair value of securities held, depreciation of fixed assets, valuation of fair value of assets acquired and liabilities assumed of acquired businesses, fair value of business purchase consideration, valuation allowance on deferred tax assets, derivative valuations and equity valuations for non-cash equity grants. Risks and Uncertainties The Company’s operations are subject to significant risk and uncertainties including financial, operational, competition and potential risk of business failure. The risk of social and governmental factors is also a concern since the Company is headquartered in Dubai and also has a presence in the United Kingdom. Segment Reporting A business segment is a group of assets and operations engaged in providing products or services that are subject to risks and returns that are different from those of other business segments. A geographical segment is engaged in providing products or services within a particular economic environment that is subject to risks and returns that are different from those of segments operating in other economic environments. The Company uses “the management approach” in determining reportable operating segments. The management approach considers the internal organization and reporting used by the Company’s chief operating decision maker for making operating decisions and assessing performance as the source for determining the Company’s reportable segments. The Company’s chief operating decision maker is the chief executive officer of the Company, who reviews operating results to make decisions about allocating resources and assessing performance for the entire Company. Cash Equivalents The Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents. At September 30, 2018 and December 31, 2017, the Company had no cash equivalents. Comprehensive Income / (Loss) The Comprehensive Income Topic of the FASB Accounting Standards Codification establishes standards for reporting and presentation of comprehensive income and its components in a full set of financial statements. Comprehensive income from January 1, 2018 through September 30, 2018, includes only foreign currency translation gain, and is presented in the Company’s consolidated statements of comprehensive income. Pursuant to ASU 2016-01, the Company reclassified the opening balance of unrealized gain on available for sale marketable securities from other comprehensive income to retained earnings as a cumulative effect adjustment as at January 1, 2018. Changes in Accumulated Other Comprehensive Income (Loss) by Component during the nine months ended September 30, 2018 were as follows: Foreign Currency Translation Adjustment Unrealized gain on available for sale marketable securities Total Balance, December 31, 2017 $ 120 $ 1,181,675 $ 1,181,795 Other comprehensive loss before reclassification 2,887 - 2,887 Amounts reclassified from accumulated other comprehensive income as a cumulative effect adjustment - (1,181,675 ) (1,181,675 ) Net current-period other comprehensive income 2,887 (1,181,675 ) (1,178,788 ) Balance, September 30, 2018 $ 3,007 $ - $ 3,007 Accounts Receivable and Allowance for Doubtful Accounts The Company recognizes accounts receivable in connection with the services provided. The Company recognizes an allowance for doubtful accounts based on an analysis of current receivables aging and expected future write-offs, as well as an assessment of specific identifiable customer accounts considered at risk or uncollectible. There was no allowance for bad debt at September 30, 2018 and December 31, 2017. However, there were direct write offs of $30,000 and $65,386 during the nine months ended September 30, 2018 and 2017, respectively. Foreign currency policy The Company’s accounting policies related to the consolidation and accounting for foreign operations are as follows: The accompanying consolidated financial statements are presented in U.S. dollars. The functional currency of the Company’s Dubai subsidiary is the Arab Emirates Dirham (“AED”) and the functional currency of the Company’s UK subsidiaries is Great Britain Pounds (“GBP”). All foreign currency balances and transactions are translated into United States dollars (“$” and/or “USD”) as the reporting currency. Assets and liabilities are translated at the exchange rate in effect at the balance sheet date. Revenues and expenses are translated at the average rate of exchange prevailing during the reporting period. Equity transactions are translated at each historical transaction date spot rate. Translation adjustments arising from the use of different exchange rates from period to period are included as a component of our stockholders’ equity (deficit) as “Accumulated other comprehensive income (loss).” Gains and losses resulting from foreign currency transactions are included in the non-operating income or expenses of the statement of operations. Investments (A) Classification of Securities Marketable Securities As of January 1, 2018, the Company adopted Accounting Standards Update (“ASU”) 2016-01, “Financial Instruments - Overall (Topic 825-10): “Recognition and Measurement of Financial Assets and Financial Liabilities,” which amends the guidance on the classification and measurement of financial instruments. Some of the amendments in ASU 2016-01 include the following: 1) requires equity investments (except those accounted for under the equity method of accounting or those that result in consolidation of the investee) to be measured at fair value with changes in fair value recognized in net income; 2) It simplifies the impairment assessment of equity investments without readily determinable fair values by requiring a qualitative assessment to identify impairment; 3) It requires public business entities to use the exit price notion when measuring the fair value of financial instruments for disclosure purposes; 4) It requires an entity to present separately in other comprehensive income the portion of the total change in the fair value of a liability resulting from a change in the instrument-specific credit risk when the entity has elected to measure the liability at fair value; among others. After evaluating the potential impact of this guidance on our consolidated financial statements, our management has reversed $1,181,675 from accumulated other comprehensive income to opening retained earnings as a cumulative effect adjustment on January 1, 2018, using the modified retrospective method. At the time of the acquisition, a marketable security is designated as held-to-maturity, available-for-sale or trading, which depends on the ability and intent to hold such security to maturity. Securities classified as trading and available-for-sale are reported at fair value, while securities classified as held-to-maturity are reported at amortized cost. All changes in the fair value of the securities are reported in the earnings as they occur in a single line item “Gain (loss) on available for sale marketable securities, net.” Therefore, no gain/loss is recognized on the sale of securities. Cost Method Investments Securities that are not classified as marketable securities are accounted for under the cost method. These securities are recorded at their original cost basis and are subject to impairment testing. (B) Other than Temporary Impairment The Company reviews its equity investment portfolio for any unrealized losses that would be deemed other than temporary and require the recognition of an impairment loss in the statement of operations. If the cost of an investment exceeds its fair value, the Company evaluates, among other factors, general market conditions, the duration and extent to which the fair value is less than cost, and the Company’s intent and ability to hold the investments. Management also considers the type of security, related-industry and sector performance, as well as published investment ratings and analyst reports, to evaluate its portfolio. Once a decline in fair value is determined to be other than temporary, an impairment charge is recorded and a new cost basis in the investment is established. If market, industry, and/or investee conditions deteriorate, the Company may incur future impairments. The Company recorded a permanent impairment of $1,181,971 during the nine months ended September 30, 2017. The Company did not record any such impairment during the nine months ended September 30, 2018. Fixed Assets Fixed assets are stated at cost of acquisition less accumulated depreciation. Depreciation is provided based on estimated useful lives of the assets. Cost of improvements that substantially extend the useful lives of assets are capitalized. Repairs and maintenance expenses are charged to expense when incurred. In case of sale or disposal of an asset, the cost and related accumulated depreciation are removed from the consolidated financial statements. Beneficial Conversion Feature For conventional convertible debt where the rate of conversion is below market value, the Company records any “beneficial conversion feature” (“BCF”) intrinsic value as additional paid in capital and related debt discount. When the Company records a BCF, the relative fair value of the BCF is recorded as a debt discount against the face amount of the respective debt instrument. The discount is amortized over the life of the debt. If a conversion of the underlying debt occurs, a proportionate share of the unamortized amounts is immediately expensed. Debt Issue Costs The Company may pay debt issue costs in connection with raising funds through the issuance of debt whether convertible or not or with other consideration. These costs are recorded as debt discounts and are amortized over the life of the debt to the statement of operations as amortization of debt discount. Original Issue Discount If debt is issued with an original issue discount, the original issue discount is recorded to debt discount, reducing the face amount of the note and is amortized over the life of the debt to the statement of operations as amortization of debt discount. If a conversion of the underlying debt occurs, a proportionate share of the unamortized amounts is immediately expensed. Valuation of Derivative Instruments ASC 815 “Derivatives and Hedging” requires that embedded derivative instruments be bifurcated and assessed, along with free-standing derivative instruments such as warrants, on their issuance date and measured at their fair value for accounting purposes. In determining the appropriate fair value, the Company uses the Black-Scholes option pricing formula. Upon conversion of a note where the embedded conversion option has been bifurcated and accounted for as a derivative liability, the Company records the shares at fair value, relieves all related notes, derivatives and debt discounts and recognizes a net gain or loss on debt extinguishment. Business combinations The Company accounts for its business acquisitions under the acquisition method of accounting as indicated in ASC No. 805, “Business Combinations”, which requires the acquiring entity in a business combination to recognize the fair value of all assets acquired, liabilities assumed and any non-controlling interest in the acquiree, and establishes the acquisition date as the fair value measurement point. Accordingly, the Company recognizes assets acquired and liabilities assumed in business combinations, including contingent assets and liabilities and non-controlling interest in the acquiree, based on fair value estimates as of the date of acquisition. Where applicable, the consideration for the acquisition includes amounts resulting from a contingent consideration arrangement, measured at its acquisition-date fair value. Subsequent changes in such fair values are adjusted against the cost of acquisition where they qualify as measurement period adjustments (see below). The subsequent accounting for changes in the fair value of the contingent consideration that do not qualify as measurement period adjustments depends on how the contingent consideration is classified. Contingent consideration that is classified as equity is not re-measured at subsequent reporting dates and its subsequent settlement is accounted for within equity. Contingent consideration that is classified as an asset or a liability is re-measured at subsequent reporting dates at fair value, with changes in fair value recognized in profit or loss. The measurement period is the period from the date of acquisition to the date the group obtains complete information about facts and circumstances that existed as of the acquisition date, resulting in a final valuation, and is subject to a maximum of one year from acquisition date. Goodwill In accordance with ASC No. 805, the Company recognizes and measures goodwill, if any, as of the acquisition date, as the excess of the fair value of the consideration paid over the fair value of the identified net assets acquired. Goodwill is not amortized but is reviewed for impairment at least annually. For the purpose of impairment testing, goodwill is allocated to each of the group’s reporting units expected to benefit from the synergies of the combination. Reporting units to which goodwill has been allocated are tested for impairment annually, or more frequently when there is an indication that the unit may be impaired. If the fair value of a reporting unit is less than its carrying amount, an impairment loss calculated as the amount by which the carrying value exceeds the fair value is recorded to goodwill but cannot exceed the goodwill amount. An impairment loss recognized for goodwill is not reversed in a subsequent period. On disposal of a subsidiary or the relevant reporting unit, the attributable amount of goodwill is included in the determination of the profit or loss on disposal. Revenue Recognition As of January 1, 2018, the Company adopted Accounting Standards Update (“ASU”) 2014-09, Revenue from Contracts with Customers (“ASC 606”), that affects the timing of when certain types of revenue will be recognized. Revenue is recognized when the Company satisfies a performance obligation by transferring services promised in a contract to a customer, in an amount that reflects the consideration that the Company expects to receive in exchange for those services. A single contract could include one or multiple performance obligations. For those contracts that have multiple performance obligations, the Company allocates the total transaction price to each performance obligation based on its relative standalone selling price, which is determined based on the Company’s overall pricing objectives, taking into consideration market conditions and other factors. Performance obligations in the Company’s contracts generally include general due diligence, assistance in designing client’s capitalization strategy, introductions to potential capital funding sources, Human Resources / Employment Placements and arranging third party insurance policies. Revenue is recognized by evaluating our revenue contracts with customers based on the five-step model under ASC 606: 1. Identify the contract with the customer; 2. Identify the performance obligations in the contract; 3. Determine the transaction price; 4. Allocate the transaction price to separate performance obligations; and 5. Recognize revenue when (or as) each performance obligation is satisfied. The Company generates its revenue by providing following services: a) Business consulting services including advisory services to various clients. b) Employment placement services. c) Earning commissions from insurance companies on insurance policy sales and renewals, which are based on a percentage of the insurance products sold. Most of the Company’s business consultancy and advisory services contracts are based on a combination of both fixed fee arrangements and performance based or contingent arrangement. Our employment placement contracts are based on fixed fee arrangements only. In addition, the Company generates initial and trail commissions by acting as a broker of third party lump sum or single premium insurance policies and regular premium investment or insurance policies. Fees from clients for advisory and consulting services are dependent on the extent and value of the services provided. The Company recognizes revenue when the promised services are rendered to the customer in the amount that best reflects the consideration to which the Company expects to be entitled in exchange for those services. In fixed-fee billing arrangements, the Company agrees to a pre-established fee in exchange for a predetermined set of professional services. The Company sets the fees based on its estimates of the costs and timing for completing the engagements. The Company generally recognizes revenues under fixed fee billing arrangements using the input method, which is based on work completed to date versus the Company’s estimates of the total services to be provided under the engagement. Performance based or contingent arrangements represent forms of variable consideration. In these arrangements, the Company’s fees are linked to the attainment of contractually defined objectives with its clients. These arrangements include conditional payments, commonly referred to as cash success fees and/or equity success fees. The Company typically satisfies its performance obligations for these services over time as the related contractual objectives are met. The Company determines the transaction price based on the expected probability of achieving the agreed upon outcome and recognizes revenue earned to date by applying the input method. Reimbursable expenses, including those relating to travel, out-of-pocket expenses, outside consultants and other outside service costs, are generally included in revenues, and an equivalent amount of reimbursable expenses is included in costs of services in the period in which the expense is incurred. The payment terms and conditions in the Company’s customer contracts vary. Differences between the timing of billings and the recognition of revenue are recognized as either accrued accounts receivable, an asset or deferred revenues, a liability. Revenues recognized for services performed but not yet billed to clients are recorded as accrued accounts receivable. Client pre-payments and retainers are classified as deferred revenues and recognized over future periods as earned in accordance with the applicable engagement agreement. All revenues are generated from clients whose operations are based outside of the United States. For the nine months ended September 30, 2018 and 2017, the Company had the following concentrations of revenues with customers: Customer Location September 30, 2018 September 30, 2017 SCL United Kingdom 0 % 4.42 % TLF United Arab Emirates 0 % 5.68 % SAC United Kingdom and Norway 0 % 44.17 % FAD Saudi Arabia 0 % 10.00 % AGL United Arab Emirates 0 % 1.80 % DHG United Arab Emirates 0 % 15.63 % FAT United Arab Emirates 0 % 1.88 % VME Oman 0 % 1.91 % DUO Sri Lanka 1.87 % 1.33 % EEC United Arab Emirates 27.41 % 11.66 % OCS Saudi Arabia / Thailand 15.01 % 1.52 % GRL United Kingdom 28.08 % 0 % CT clients (see below) United Kingdom 27.63 % 0 % 100 % 100 % For the post acquisition two months ended September 30, 2018, Company had the following concentrations of revenues regarding advisory and commissions business which is 27.63% of the consolidated revenues of the Company: Two months ended September 30, 2018 Initial advisory fees 8.03 % Ongoing advisory fees 29.73 % Renewal commissions 25.24 % Trail or recurring commissions 15.37 % Other revenue 21.63 % 100 % At September 30, 2018 and December 31, 2017, the Company had the following concentrations of accounts receivables with customers: Customer September 30, 2018 December 31, 2017 EEC 0.00 % 94.82 % DUO 11.25 % 5.18 % OCS 39.77 % 0.00 % CT receivables 48.98 % 0.00 % 100 % 100 % Share-based payments The Company recognizes all forms of share-based payments to employees, including stock option grants, warrants and restricted stock grants at their fair value on the grant date, which is based on the estimated number of awards that are ultimately expected to vest. Share based payment awards issued to non-employees for services rendered are recorded at either the fair value of the services rendered or the fair value of the share-based payment, whichever is more readily determinable as of the measurement date. Amounts recorded prior to the measurement date are adjusted to fair value at each reporting period until a measurement date is achieved. The grants are amortized on a straight-line basis over the requisite service periods, which is generally the vesting period Share based payments, excluding restricted stock, are valued using a Black-Scholes pricing model. When computing fair value, the Company considered the following variables: ● The risk-free interest rate assumption is based on the U.S. Treasury yield for a period consistent with the expected term of the share based payment in effect at the time of the grant. ● The expected term is developed by management estimate. ● The Company has not paid any dividends on common stock since inception and does not anticipate paying dividends on its common stock in the near future. ● The expected volatility is based on management estimates which are based upon our historical volatility. ● The forfeiture rate is based on historical experience. Earnings per Share The basic net earnings (loss) per share are computed by dividing net income (loss) by weighted average number of shares of common stock outstanding during each period. Diluted earnings (loss) per share are computed by dividing net income (loss) by the weighted average number of shares of common stock and common stock equivalents outstanding during the period. As at September 30, 2018 and 2017, the Company had common stock equivalents of 61,750,000 and 32,095,853 common shares respectively, in the form of convertible notes, which, if converted, may be dilutive. See Note 8(F). As at September 30, 2018 and 2017, the Company had common stock equivalents of 770,000,000 and 690,000,000 common shares respectively, in the form of convertible preferred stock, which, if converted, may be dilutive. See Note 9(A). Number of Common Shares September 30, 2018 September 30, 2017 Potential dilutive common stock Convertible notes 61,750,000 32,095,853 Series “B” preferred stock 450,000,000 450,000,000 Series “C” preferred stock 320,000,000 240,000,000 Total potential dilutive common stock 831,750,000 722,095,853 Weighted average number of common shares – Basic 525,534,409 Weighted average number of common shares – Dilutive 1,357,284,409 As of September 30, 2018, diluted weighted average number of common shares exceeds total authorized common shares. However, 770,000,000 common shares would result from the conversion of the preferred “B” and preferred “C” stock into common stock. The option to convert the abovementioned preferred “B” and “C” stock into common stock cannot be any earlier than September 27, 2020. Fair Value of Financial Assets and Liabilities The Company measures assets and liabilities at fair value based on an expected exit price as defined by the authoritative guidance on fair value measurements, which represents the amount that would be received on the sale of an asset or paid to transfer a liability, as the case may be, in an orderly transaction between market participants. As such, fair value may be based on assumptions that market participants would use in pricing an asset or liability. The authoritative guidance on fair value measurements establishes a consistent framework for measuring fair value on either a recurring or nonrecurring basis whereby inputs, used in valuation techniques, are assigned a hierarchical level. The following are the hierarchical levels of inputs to measure fair value: ● Level 1: Observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets. ● Level 2: Inputs reflect quoted prices for identical assets or liabilities in markets that are not active; quoted prices for similar assets or liabilities in active markets; inputs other than quoted prices that are observable for the assets or liabilities; or inputs that are derived principally from or corroborated by observable market data by correlation or other means. ● Level 3: Unobservable inputs reflecting the Company’s assumptions incorporated in valuation techniques used to determine fair value. These assumptions are required to be consistent with market participant assumptions that are reasonably available. The carrying amounts reported in the balance sheet for prepaid expenses, accounts receivable, accounts payable, accounts payable to related parties and loans payable to related parties, approximate fair value are based on the short-term nature of these instruments. The Company measures its derivative liabilities at fair market value on a recurring basis and measures its non-marketable securities at fair value on a non-recurring basis. Consequently, the Company may have gains and losses reported in the statement of operations. The following are the Company’s assets and liabilities measured at fair value on a recurring and nonrecurring basis at September 30, 2018 and December 31, 2017, using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3): September 30, 2018 December 31, 2017 Level 1 – Marketable Securities – Recurring $ 4,376,544 $ 2,029,340 Level 3 – Non-Marketable Securities – Non-Recurring $ - $ 136 The following section describes the valuation methodologies the Company uses to measure financial instruments at fair value: Marketable Securities Changes in Level 1 marketable securities measured at fair value for the nine months ended September 30, 2018 were as follows: Balance, December 31, 2017 $ 2,029,340 Securities transferred from long term investments valued at cost 136 Sales and settlements during the period (69,294 ) Gain on available for sale marketable securities, net 2,416,362 Balance, September 30, 2018 $ 4,376,544 Non-Marketable Securities at Fair Value on a Non-Recurring Basis Management believes that an “other-than-temporary impairment” would be justified, as according to ASC 320-10 an investment is considered impaired when the fair value of an investment is less than its amortized cost basis. The impairment is considered either temporary or other-than-temporary. The accounting literature does not define other-than-temporary. It does, however, state that other-than-temporary does not mean permanent, although, all permanent impairments are considered other-than-temporary. The literature does provide some examples of factors, which may be indicative of an “other-than-temporary impairment,” such as: ● the length of time and extent to which market value has been less than cost; ● the financial condition and near-term prospects of the issuer; and ● the intent and ability of the holder to retain its investment in the issuer for a period of time sufficient to allow for any anticipated recovery in market value. Management believes that the fair value of its investment has been correctly measured, as the length of time that the stock has been less than cost is nominal. Changes in Level 3 assets measured at fair value for the nine months ended September 30, 2018 were as follows: Balance, December 31, 2017 $ 136 Securities received for services during the period - Securities transferred to marketable securities (136 ) Impairment loss - Balance, September 30, 2018 $ - Recent Accounting Pronouncements There are no new accounting pronouncements that we expect to have an impact on the Company’s financial statements except as follows: In June 2018, the FASB issued ASU 2018-07, Compensation – Stock Compensation (Topic 718). This update is intended to reduce cost and complexity and to improve financial reporting for share-based payments issued to non-employees (for example, service providers, external legal counsel, suppliers, etc.). The ASU expands the scope of Topic 718, Compensation—Stock Compensation, which currently only includes share-based payments issued to employees, to also include share-based payments issued to non-employees for goods and services. Consequently, the accounting for share-based payments to non-employees and employees will be substantially aligned. This standard will be effective for financial statements issued by public companies for the annual and interim periods beginning after December 15, 2018. Early adoption of the standard is permitted. The standard will be applied in a retrospective approach for each period presented. Management currently does not plan to early adopt this guidance and is evaluating the potential impact of this guidance on the consolidated financial statements as well as transition methods. In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flow (Topic 230). This update is intended to reduce diversity in practice in how certain transactions are classified in the statement of cash flows. The update provides new guidance regarding the classification of debt prepayment or debt extinguishment costs, settlement of zero-coupon debt instruments, contingent consideration payments made after a business combination, proceeds from the settlement of insurance claims, proceeds from the settlement of corporate-owned life insurance policies including bank-owned life insurance policies, distributions received from equity method investments, beneficial interests in securitized transactions, and separately identifiable cash flows and application of the predominance principle. This standard will be effective for financial statements issued by public companies for the annual and interim periods beginning after December 15, 2017. Early adoption of the standard is permitted. The standard will be applied in a retrospective approach for each period presented. We have completed an initial evaluation of this standard, which requires cash payments for debt prepayment or debt extinguishment costs should be classified as cash outflows for financing activities. We have determined that there were no cash payments involved in debt extinguishment during the nine months ended September 30, 2018; hence, there will be no potential impact on our financial statements due to this update. We will continue to evaluate the potential impact of this guidance on our consolidated financial statements. In February 2016, the FASB issued ASU 2016-02 “Leases (Topic 842)” (“ASU 2016-02”). The FASB issued ASU 2016-02 to increase transparency and comparability among organizations by recognizin

Acquisition of Cheshire Traffor

Acquisition of Cheshire Trafford U.K. Limited	9 Months Ended
	Sep. 30, 2018
Business Combinations [Abstract]
Acquisition of Cheshire Trafford U.K. Limited	Note 5 – Acquisition of Cheshire Trafford U.K. Limited On August 1, 2018, the Company completed the acquisition of Cheshire Trafford U.K. Limited (“Cheshire Trafford”) pursuant to a Share Purchase Agreement dated as of August 1, 2018 and acquired 100% of the ordinary shares of Cheshire Trafford. Cheshire Trafford acts as a broker for the sale of Lump Sum or Single Premium Insurance Policies and Regular Premium Investment or Insurance Policies that are issued by reputable third party insurance companies. The Company acquired Cheshire Trafford to enter into the advisory business and meaningfully enhance the Company’s position in this industry. The Company has included the financial results of Cheshire Trafford in the consolidated financial statements from the date of acquisition. These results include approximately $29,531 in revenue and $6,254 in net loss. The purchase consideration for the acquisition of Cheshire Trafford is based on a formula of 2.7 times Cheshire Trafford’s projected annual recurring revenues for the calendar year ending December 31, 2018. We took the gross revenues of Cheshire Trafford for the five months ended May 31, 2018, and annualized those recurring revenues and multiplied those revenues by 2.7 times in arriving at the contractual purchase consideration of $516,795. The purchase consideration is payable in following three installments: ● The first installment of $175,710 has been paid upon closing of the transaction. ● The second installment of $170,542 is due 18 months after the acquisition date. ● The third installment of $170,542 is due 36 months after the acquisition date. The second and third installments could be reduced (but not increased) in the event that Cheshire Trafford’s trailing or recurring revenues are less than agreed recurring income target of GBP 144,185 during the 12 months period commencing on the Acquisition date, hence these two installments are treated as a contingent purchase consideration. Based on the historical data available regarding the recurring/trail revenues of Cheshire Trafford, Management believes that there is a 95% probability that Cheshire Trafford will achieve the recurring income target of GBP 144,185 during the 12 months period ending on July 31, 2019. Hence, the contingent purchase consideration is adjusted to take into account this probability factor. In addition, to calculate the fair value of the contingent purchase consideration, our Management has discounted the remaining two installments of $341,085 to be paid, at a discount rate of 6% (our borrowing rate for the purpose of acquisitions) to arrive at the present value of $284,298. Total fair value of the purchase consideration is as follows: Fair Value Cash payment $ 175,710 Fair value of contingent consideration 284,298 Total Fair Value of Purchase Consideration $ 460,008 Below table depicts the allocation of fair value of the purchase consideration to the fair value of the net assets of Cheshire Trafford at the acquisition date: Fair Value Assets acquired Cash $ 4,743 Accounts receivable – net 6,555 Intangibles 485,118 Property and equipment, net 614 530,040 Liabilities assumed Accounts payable and accrued liabilities 4,012 Due to director of Cheshire Trafford 33,010 (37,022 ) Purchase consideration allocated $ 460,008 This acquisition was accounted for under the acquisition method of accounting. Accordingly, the Company recognized amounts for identifiable assets acquired and liabilities assumed at their initial estimated acquisition date fair values. During the purchase price measurement period, which may be one year from the business acquisition date, the Company may record adjustments to the assets acquired and liabilities assumed based on completion of valuations. The excess of the purchase consideration over the fair value of assets acquired, net of liabilities assumed is recognized initially as the fair value of customer list intangible asset. This intangible asset will be amortized on a straight line basis over a life of 15 years which is the average service duration of a customer that has invested with Cheshire Trafford. Estimated life of intangibles 15 years Fair value at date of acquisition 485,118 Amortization charge for 2 months ended September 30, 2018 5,390 Net Book Value at September 30, 2018 $ 479,728 The Company shall record acquisition and transaction related expenses in the period in which they are incurred. During the nine months ended September 30, 2018, acquisition and transaction related expenses primarily consisted of accountant fees of approximately $23,000 on account of acquisition audits and legal fees of $8,456 paid to attorneys in UK for finalization of share purchase agreements. These expenses are included in the Company’s consolidated statements of operations as professional services. The following unaudited pro forma consolidated results of operations have been prepared as if the acquisition of Cheshire Trafford had occurred as of the beginning of the following periods: Nine Months Ended September 30, 2018 Twelve Months Ended December 31, 2017 Net revenues $ 203,071 $ 418,057 Net income / (loss) $ 1,617,090 $ (3,741,573 ) Net income / (loss) per share $ 0.00 $ (0.01 ) Unaudited pro forma data does not purport to be indicative of the results that would have been obtained had these events actually occurred at the beginning of the periods presented and is not intended to be a projection of future results.

Investments

Investments	9 Months Ended
	Sep. 30, 2018
Investments in and Advances to Affiliates, Schedule of Investments [Abstract]
Investments	Note 6 – Investments A. Marketable Securities at Fair Value Following is the summary of Company’s investment in marketable securities at fair value as at September 30, 2018 and December 31, 2017: September 30, 2018 December 31, 2017 Company No. of Shares Book value No. of Shares Book value Duo World Inc. (DUUO) 5,835,392 $ 4,376,544 3,382,233 $ 2,029,340 5,835,392 $ 4,376,544 3,382,233 $ 2,029,340 On January 12, 2018, the Company converted its investment in 136,600 preferred shares of Duo World Inc. valued at cost of $0.001 per share or $136 to 1,366,000 common shares of Duo World Inc. having the same cost basis of $136; no gain or loss was recorded on this conversion. See Note 6B. On May 31, 2018, the Company received common stock dividend of 1,187,059 common shares of Duo World Inc. based on the stock split ratio of 4:5. There was no net accounting effect of the receipt of these shares. On June 28, 2018, the Company sold 200 common shares of Duo World Inc. at $0.60 per share or $120. During the three months ended September 30, 2018, the Company sold 99,700 common shares of Duo World Inc. at various selling prices totaling to $69,174. At September 30, 2018, the Company revalued 5,835,392 common shares to their fair value of $0.75 per share, totaling $4,736,544. B. Investments at Cost The Company, through its subsidiary, GEP Equity Holdings Limited, held following common equity securities in private and reporting companies as at September 30, 2018 and December 31, 2017: September 30, 2018 December 31, 2017 Company No. of Shares Book value No. of Shares Book value Status Primesite Developments Inc. 5,006,521 $ - 5,006,521 $ - Private Company Quartal Financial Solutions AG 2,271 - 2,271 - Private Company 5,008,792 $ - 5,008,792 $ - The Company, through its subsidiary, GEP Equity Holdings Limited, held the following preferred equity securities in private and reporting companies as at September 30, 2018 and December 31, 2017: September 30, 2018 December 31, 2017 Company No. of Shares Book value No. of Shares Book value Status Duo World Inc. - $ - 136,600 $ 136 Reporting Company – OTC Primesite Developments Inc. 450,000 - 450,000 - Private Company 450,000 $ - 586,600 $ 136 On January 12, 2018, the Company converted its investment in 136,600 preferred shares of Duo valued at cost of $0.001 per share or $136 to 1,366,000 common shares of Duo World Inc., having the same cost basis of $136; no gain or loss was recorded on this conversion.

Fixed Assets

Fixed Assets	9 Months Ended
	Sep. 30, 2018
Property, Plant and Equipment [Abstract]
Fixed Assets	Note 7 – Fixed Assets The following table reflects net book value of fixed assets as at September 30, 2018 and December 31, 2017: September 30, 2018 December 31, 2017 Useful Life Furniture and Equipment $ 44,814 $ 40,016 3 to 5 years Accumulated depreciation (39,513 ) (37,949 ) Net book value of CT fixed assets (see below) 581 - 3 to 10 years Net fixed assets $ 5,882 $ 2,067 Depreciation expense for the nine months ended September 30, 2018 and 2017 was $1,593 and $8,762, respectively. The following table reflects net book value of Cheshire Trafford’s fixed assets as of September 30, 2018: Furniture and fixtures Computer equipment Total Cost Balance as at August 1, 2018 $ 22,137 $ 16,107 $ 38,244 Translation rate differences (153 ) (111 ) (264 ) Balance as at September 30, 2018 $ 21,984 $ 15,996 $ 37,980 Accumulated depreciation Balance as at August 1, 2018 $ 21,522 $ 16,107 $ 37,629 Depreciation charge for the period 29 - 29 Translation rate differences (148 ) (111 ) (259 ) Balance as at September 30, 2018 21,403 15,996 37,399 Net book value as at September 30, 2018 $ 581 $ - 581

Debt, Accounts Payable and Accr

Debt, Accounts Payable and Accrued Liabilities	9 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
Debt, Accounts Payable and Accrued Liabilities	Note 8 – Debt, Accounts Payable and Accrued Liabilities (A) Accounts Payable and Accrued Liabilities The following table represents breakdown of accounts payable as of September 30, 2018 and December 31, 2017, respectively: September 30, 2018 December 31, 2017 Accrued salaries and benefits $ 91,685 $ 113,770 Accounts payable 139,540 64,032 $ 231,225 $ 177,802 (B) Accrued Contingencies and Penalties At December 31, 2017, the Company accrued $5,000 as a provision for late filing fee for 2014 IRS Form 5472 Tax Return. On January 19, 2018, the Company paid the entire outstanding penalty of $5,000 and the interest amounting to $390 to the IRS. (C) Accounts Payable and Accrued Liabilities – Related Parties The following table represents the accounts payable and accrued expenses to related parties as of September 30, 2018 and December 31, 2017, respectively: September 30, 2018 December 31, 2017 Accrued salaries and benefits $ 187,265 $ 233,869 Expenses payable 25,956 5,096 $ 213,221 $ 238,965 On June 5, 2018, all of the officers and directors of the Company decided to convert their partial accrued salaries balance amounting to $160,000 to 800,000 Series “C” preferred stock at par value of $0.001 per share having an equivalent common stock fair value of $0.004 per share or $320,000 at the date of issuance of preferred stock. Each share of the Series “C” preferred stock is convertible into 100 common shares, resulting in an equivalent 80,000,000 shares of common stock having a fair value of $320,000, thereby recognizing additional stock based compensation of $160,000. (See Note 9(A)). As a result of this conversion, the Company issued following shares of Series “C” preferred stock to its officers and directors: ● 400,000 shares of Series “C” preferred stock to the Company’s CEO, having a par value of $0.001 per share or $400 for his accrued salary balance of $80,000. The equivalent common stock issued would be 40,000,000 having a fair value of $0.004 per share or $160,000 at the date of issuance of preferred stock, thereby recognizing a stock based compensation of $80,000, and ● 400,000 shares of Series “C” preferred stock to the Company’s CFO, having a par value of $0.001 per share or $400 for his accrued salary balance of $80,000. The equivalent common stock issued would be 40,000,000 having a fair value of $0.004 per share or $160,000 at the date of issuance of preferred stock, thereby recognizing a stock based compensation of $80,000. (D) Loans Payable – Related Parties The Company received short-term loans from one of its officers and directors. The loans were non-interest bearing, unsecured and due on demand. The following table represents the related parties’ loans payable activity during the nine months ended September 30, 2018: Balance, December 31, 2017 $ - Proceeds from loans 12,663 Repayments (12,663 ) Balance, September 30, 2018 $ - (E) Notes Payable Following is the summary of all non-convertible notes, net of debt discount, including the accrued interest as at September 30, 2018: Date of Note Principal Accrued Interest Total November 26, 2013 – JSP $ - $ 37,971 $ 37,971 November 3, 2017 – MPD - - - September 30, 2018 – EDEN 260,584 26,058 286,642 Balance – September 30, 2018 $ 260,584 $ 64,029 $ 324,613 ● On October 17, 2013, the Company secured a non-convertible three-month bridge loan for 200,000 GBP (equivalent to $319,598) with the agreement to repay the principal plus 5% per month interest on or before January 18, 2014. The note holder received, as a form of guarantee, 1,600,000 shares of an investment we held then in a company called Direct Security Integration Inc. and the note holder is currently trying to sell these shares. The shares used as a form of guarantee formed part of the assets of our Company at that time but are not considered an asset since the date we provided them to the lender as we were no longer in control of such shares. On September 18, 2015, the Company and the note holder agreed to amend the previous terms of the agreement and both parties agreed on the new terms whereby the Company was now liable to pay $500,000 as full and final payment of the October 17, 2013 loan principal, accrued interest, and all other related penalties. This repayment will not accrue any further interest or penalties. On December 21, 2015, the Company repaid the first installment of the accrued interest amounting to $20,000; leaving the accrued interest balance of $160,402 and principal loan balance of $319,598 as on December 31, 2015. On September 30, 2018, the Company and the lender agreed to amend the previous terms of the agreement and both parties agreed on the new terms whereby the Company is now liable to pay GBP 220,000 or $286,642 as full and final payment regarding this loan. This repayment will not accrue any further interest or penalties. Both parties also agreed on a repayment plan of $3,000 monthly payment commencing on the date of signature of this addendum and additional ad hoc interim payments will be made to fully settle this loan within 36 months of this addendum dated September 30, 2018. ● On November 3, 2017, the Company secured from a private individual, a two-month non-convertible loan amounting to $16,000 GBP (equivalent to $21,075). The Company agreed to pay one-off interest amounting to GBP 4,000 (equivalent to $5,269) upon maturity of the loan. During the year ended December 31, 2017, the Company recorded $5,269 as interest expense. Due to default in payment on due date, the Company recorded additional interest of $1,689 during the nine months ended September 30, 2018, making the total accrued interest balance of $6,958. On January 19, 2018, the Company fully repaid principal loan amount of $21,075 and accrued interest of $6,958. (F) Fixed Price Convertible Notes Payable Following is the summary of all fixed price convertible notes, net of debt discount and debt issue cost, including the accrued interest as at September 30, 2018: Date of Note Principal Discount Principal, net of discount Accrued Interest Total June 5, 2017 – Mammoth Corp. $ - $ - $ - $ - $ - August 9, 2017 – Mammoth Corp. - - - - - November 15, 2017 – Mammoth Corp. - - - - - January 17, 2018 - Xantis PE Fund 400,000 10,500 389,500 17,227 406,727 January 23, 2018 - William Marshal Plc. 100,000 - 100,000 4,307 104,307 June 8, 2018 - Xantis AION Sec Fund 735,000 78,545 656,455 13,895 670,350 Balance, September 30, 2018 $ 1,235,000 $ 89,045 $ 1,145,955 $ 35,429 $ 1,181,384 ● On June 5, 2017, after receipt of $167,500 from Mammoth Corporation (“New Lender”), St. George (Previous Lender) assigned and transferred to the Mammoth Corporation all of its rights, title and interest in and to the promissory note initially issued by GEQU to St. George Investments LLC in the amount of $167,500 dated December 6, 2016. The Company re-negotiated the loan terms with new lender (Mammoth Corporation) after the above assignment and issued a restated 9 months fixed price convertible promissory note amounting to $184,250 dated June 5, 2017. The terms of this exchanged note were a one-time 10% increase in the principal loan of $16,750, increasing the principal sum from $167,500 to $184,250. The new lender also has a right, at any time after the issue date of the revised note until the outstanding balance has been paid in full, to convert all or any part of the outstanding balance into common shares of the Company at a fixed conversion price of $0.012. Fair value of the Company’s stock as on the date of the note was $0.0071. Hence, there was no beneficial conversion feature (BCF) of the Note, as the agreed conversion price is higher than the fair value of the Company’s stock as on June 5, 2017. The Company accounted for this exchange as a debt extinguishment of previous note dated December 6, 2016 and $16,750 was recognized as loss on debt extinguishment. On December 4, 2017, the Company re-negotiated the loan terms and entered into a rider agreement with the noteholder. The terms of this rider agreement were a one-time 35% increase in the principal loan of $64,487, increasing the principal sum from $184,250 to $248,737. In addition, both parties also agreed to re-negotiate the loan terms of another note dated August 9, 2017 with a one-time 35% increase in the principal loan of $19,775, increasing the principal sum from $56,500 to $76,275. This rider agreement further consolidated the revised principal note balances of the two notes into a single payable of $325,012. The Company agreed a repayment plan of six monthly installments of $54,168 commencing from January 15, 2018 and ending on June 15, 2018. The noteholder agreed to suspend the conversion of the notes if the Company continued to repay all six installments as per the revised payment plan. The Company accounted for this one-time increase on both notes amounting to $64,487 and $19,775 as a loss on debt extinguishment. As of December 31, 2017, the outstanding balance amounted to $248,737 and $73,386, net of $2,889 discount, against the two notes dated June 5, 2017 and August 9, 2017, respectively. During the nine months ended September 30, 2018, the Company fully repaid the six installments of $54,168 each, thereby leaving an outstanding principal loan balance of $0 as on September 30, 2018. ● On August 9, 2017, the Company secured a 9 months fixed price convertible loan for $56,500 (see amendment discussed in above paragraph) carrying an original issue discount of $6,500. Interest will not be accrued on the outstanding principal balance unless an event of default occurs. The lender has a right, at any time after the issue date of the note until the outstanding balance has been paid in full, to convert all or any part of the outstanding balance into common shares of the Company at a fixed conversion price of $0.012 subject to change based on certain default provisions as defined in the Note. Fair value of the Company’s stock as on the date of issuance of this note was $0.0045. Hence, there was no beneficial conversion feature (BCF) of the Note, as the agreed conversion price is higher than the fair value of the Company’s stock as on August 9, 2017. During the year ended December 31, 2017, $3,611 of the debt discount balance was amortized to income statement. During the nine months ended September 30, 2018, $2,889 of the debt discount balance was amortized to income statement, leaving an unamortized discount balance of $0. With the payments of all six installments of $54,168 each as per the amendment discussed in above paragraph, the Company first settled these payments against this convertible note in full amounting to $76,275, thereby leaving an outstanding principal loan balance of $0 as on September 30, 2018. ● On November 15, 2017, the Company secured a 9-month convertible loan for $53,000 carrying an original issue discount of $3,000 and an interest at the rate of 12% accrued on the outstanding principal balance. The lender has a right, at any time after the issue date of the note until the outstanding balance has been paid in full, to convert all or any part of the outstanding balance into common shares of the Company at a conversion price of 65% of the average of the lowest 2 trading prices during the ten trading days’ period ending on the latest trading day prior to the conversion date, subject to change based on certain default provisions as defined in the Note. The Company recorded this fixed discount of 35% as a premium on stock settled debt amounting to $28,538. During the year ended December 31, 2017, $500 of the debt discount balance was amortized to income statement, leaving an unamortized discount balance of $2,500. The Company also recorded an accrued interest expense of $819 during the year ended December 31, 2017. On January 17, 2018, the Company opted for the prepayment of this note by paying 117% of the outstanding note balance. This early settlement of this note in cash resulted in a prepayment charge of $9,188. Hence, the Company paid $53,000 of principal, $1,045 of accrued interest and $9,188 of prepayment charge in cash totaling to $63,233 as a full and final settlement of this convertible note. ● On January 12, 2018, the Company secured a 12-month fixed price convertible loan from Xantis Private Equity Fund (Luxembourg), for a minimum of 2,000,000 Great Britain Pounds (equivalent to approximately $2,680,000) carrying an interest at the rate of 6% per annum. The Company has a right to pay this note no earlier than 366 days’ post investment of each tranche of funding, by issuing common shares at greater of $0.02 or the average closing ask price of the Company’s common stock on the OTCBB for the prior 60 trading days. On January 17, 2018, the Company received an initial tranche of funding from Xantis Private Equity Fund amounting to $400,000. The Company paid a $36,000 cash commission, which is treated as debt issuance cost for this note. This particular Convertible Note issued to Xantis Private Equity Fund will mature on January 13, 2019, as January 12, 2018 was the date that the funds were effectively wired to the Company. During the nine months ended September 30, 2018, $25,500 of the debt issuance costs was amortized to income statement, leaving an unamortized debt issue cost balance of $10,500. The Company further recorded $17,227 as interest expense during the nine months ended September 30, 2018 and the outstanding note balance amounted to $400,000 as of September 30, 2018. ● On January 12, 2018, the Company secured a 12-month fixed price convertible loan from William Marshal Plc., a United Kingdom Public Limited Company listed on the Cyprus Public Exchange Emerging Companies Market, for a maximum of 2,000,000 Great Britain Pounds (equivalent to approximately $2,680,000) carrying an interest at the rate of 6% per annum. The Company has a right to pay this note no earlier than 366 days’ post investment of each tranche of funding, by issuing common shares at greater of $0.02 or the average closing ask price of the Company’s common stock on the OTCBB for the prior 60 trading days. On January 23, 2018, the Company received its first tranche of funding from William Marshal Plc. amounting to $100,000. This particular Convertible Note issued to William Marshal Plc. will mature on January 24, 2019. During the nine months ended September 30, 2018, the company recorded $4,307 as interest expense and the outstanding note balance amounted to $100,000 as of September 30, 2018. ● On June 6, 2018, the Company secured a 12-month fixed price convertible loan, from Xantis AION Securitization Fund (Luxembourg), for a minimum of 1,700,000 Great Britain Pounds (equivalent to approximately $1,940,000) carrying an interest at the rate of 6% per annum. The Company has a right to pay this note no earlier than 366 days’ post investment of each tranche of funding, by issuing common shares at greater of $0.02 or the average closing ask price of the Company’s common stock on the OTCBB for the prior 60 trading days. On June 8, 2018, the Company received an initial tranche of funding from Xantis AION Securitization Fund amounting to $735,000. The Company paid a $110,887 cash commission, which is treated as debt issuance costs for this note. This particular Convertible Note issued to Xantis AION Securitization Fund will mature on June 9, 2019. During the nine months ended September 30, 2018, $32,342 of the debt issuance costs was amortized to income statement, leaving an unamortized debt issue cost balance of $78,545. The Company further recorded $13,895 as interest expense during the nine months ended September 30, 2018 and the outstanding note balance amounted to $735,000 as of September 30, 2018.

Stockholders' Equity

Stockholders' Equity	9 Months Ended
	Sep. 30, 2018
Equity [Abstract]
Stockholders' Equity	Note 9 - Stockholders’ Equity (A) Preferred Stock ● Series “A” Convertible Preferred Stock On November 30, 2011, the Company designated 5,000,000 of its authorized preferred stock as Series “A” convertible preferred stock. On November 13, 2012, the Company’s board of directors approved an amendment to the Certificate of Designation; to amend the voting rights and conversion rights of the Company’s Series “A” preferred stock as follows: ● Voting Rights: 10 votes per share (votes along with common stock); ● Conversion Rights: Each share of Series “A” Preferred is convertible into ten (10) shares of common stock 1 day after the second anniversary of issuance; ● Dividend Rights: None; ● Liquidation Rights: None On May 19, 2015, the board of directors agreed to the non-redemption of the redeemable Series “A” Preferred Shares and the officers of the Company who held these shares of Series “A” Preferred Stock, returned all 1,983,332 Shares of the Company to Treasury. Since the preferred shares were vested upon issuance in prior years, the cancellation of these shares was considered a contribution back to the Company at zero cost with no gain or loss recognized. On July 15, 2015 the Certificate of Designation of the 5,000,000 Series “A” preferred shares was withdrawn. ● Series “B” Convertible Preferred Stock On November 10, 2016, the Company designated 45,000,000 of its authorized preferred stock as Series “B” convertible preferred shares. The Certificate of Designation stated the following: ● Voting Rights: 10 votes per share (votes along with common stock); ● Conversion Rights: Each share of Series “B” Preferred is convertible at any time, and from time to time, into ten (10) shares of common stock 1 day after the first anniversary of issuance. Pursuant to two funding agreements entered into in January 2018, the management contractually agreed to not convert or sell any of these preferred shares until September 27, 2020; ● Dividend Rights: In the event the Board of Directors declares a dividend on the common stock, each Series “B” Preferred share will be entitled to receive an equivalent dividend as if the Series “B” Preferred share had been converted into common stock prior to the declaration of such dividend. ● Liquidation Rights: None On November 11, 2016, certain Officers and Directors of the Company, offered to retire and exchange an aggregate 450,000,000 shares of Common Stock owned by them for 45,000,000 Series “B” Preferred Stock. The Company permitted Officers and Directors of the Company to exchange 200,000,000, 50,000,000 and 200,000,000 shares of Common Stock, respectively, for 20,000,000, 5,000,000 and 20,000,000 shares of Series “B” Preferred Stock, respectively. ● Series “C” Convertible Preferred Stock On September 18, 2017, the Company designated 5,000,000 of its authorized preferred stock as Series “C” Convertible Preferred Stock. The Certificate of Designation stated the following: ● Voting Rights: 100 votes per share (votes along with common stock); ● Conversion Rights: Each share of Series “C” Preferred is convertible at any time, and from time to time, into one hundred (100) shares of common stock 1 day after the third anniversary of issuance; ● Dividend Rights: In the event the Board of Directors declares a dividend on the common stock, each Series “C” Preferred share will be entitled to receive an equivalent dividend as if the Series “C” Preferred stock had been converted into common stock prior to the declaration of such dividend. ● Liquidation Rights: None On September 26, 2017, all of the officers and directors of the Company decided to convert their partial accrued salary balance amounting to $240,000 into 2,400,000 shares of Series “C” Preferred Stock at par value of $0.001 per share, having an equivalent common stock fair value of $0.0028 per share or $672,000 at the date of issuance of such preferred stock. On June 5, 2018, all of the officers and directors of the Company decided to convert their partial accrued salary balances amounting to $160,000 into 800,000 shares of Series “C” Preferred Stock at par value of $0.001 per share, having an equivalent common stock fair value of $0.004 per share or $320,000 at the date of issuance of such preferred stock. See Note 8(C). (B) Common Stock As at September 30, 2018 and December 31, 2017, the Company had 950,000,000 authorized shares of common stock having a par value of $0.001. As at September 30, 2018, the Company had 525,534,409 shares of common stock issued and outstanding. During the nine months ended September 30, 2018, the Company did not issue any new shares of common stock.

Revenue

Revenue	9 Months Ended
	Sep. 30, 2018
Revenue from Contract with Customer [Abstract]
Revenue	Note 10 – Revenue For the nine months ended September 30, 2018 and 2017, the Company recognized total revenues amounting to $106,865 and $226,389, respectively. After the implementation of the ASC 606, the Company’s management believes that the estimated transaction price has not changed based on a re-assessment of the expected probability of achieving the agreed-upon outcome for the Company’s performance based and contingent arrangements. Hence, during the nine months ended September 30, 2018, there were no revenues recorded related to the catch-up adjustment due to a change in the transaction price in the current period. Unfulfilled performance obligations represent the remaining contract transaction prices allocated to the performance obligations that are unsatisfied, or partially unsatisfied, and therefore revenues have not yet been recorded. Unfulfilled performance obligations primarily consist of the remaining fees not yet recognized under the Company’s proportional performance method for both our fixed fee arrangements, and the portion of performance based and contingent arrangements, which we have deemed probable. As of September 30, 2018, the Company’s management believes that all of the fixed fee, performance based and contingent arrangements have an original expected duration of one year or less; hence, the Company elected to utilize the optional exemption to exclude it from this disclosure. Contract Assets and Liabilities Contract assets are defined as assets for which we have recorded revenue because we determined that it is probable that we will earn a performance based or contingent fee, but we are not yet entitled to receive our fees, because certain events, such as completion of the measurement period or client approval, must occur. The contract asset balance was immaterial as of September 30, 2018 and December 31, 2017. Contract liabilities are defined as liabilities incurred when we have received consideration from a client but have not yet performed the agreed upon services. This may occur when we receive advance billings before delivery of services when clients pay us up-front fees before we begin work for them. The contract liability balance was immaterial as of September 30, 2018 and December 31, 2017.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2018
Related Party Transactions [Abstract]
Related Party Transactions	Note 11 – Related Party Transactions At September 30, 2018, there were accounts payable and accrued liabilities due to related parties. See Note 8(C).

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 12 – Commitments and contingencies Contingencies ● On October 9, 2013, the Company secured a two-month loan for GBP 75,000 (equivalent to $120,420) and issued 10,000 restricted shares of common stock to the lender, The Able Foundation, on December 7, 2013, and also repay 35,000 GBP (equivalent to $56,196) in lieu of interest. As the principal and interest was not paid back to the lender on time, the Company compensated the lender with an additional 20,000 restricted shares of common stock in consideration for a for a five-month extension on the loan. This stock compensation was issued to the lender also on December 12, 2013. The plaintiff, The Able Foundation, was requesting a settlement of $411,272, which was the $226,616 owed by the Company at that time, and an additional $184,656 accrued in 2015 as a provision for potential damages. On June 1, 2015, the Company (the defendant) retained the legal services of a Dubai based law firm called Al Safar & Partners. At March 31, 2017, there was a judgment against the Company (the defendant) for the recovery of $411,272. During 2015 and 2016, the Company’s Dubai lawyers, Al Safar & Partners, had appealed this judgment various times based on the fact that they believed from a legal stand point that: 1) the Company (the defendant in the lawsuit) has not been heard, which is a violation of the fundamental principle of law “ Audi Alteram Partem 2) there is no legal existence of Global Equity Partners Plc. in Dubai, as it is a Republic of Seychelles corporation; hence, the Courts of Dubai have no jurisdiction in the matter. All prior appeals were rejected by the Dubai Courts, however a new appeal against the formal execution of this judgement was filed in September 2016. On June 5, 2017, a citizen of Republic of Thailand assumed the above total amount of $411,272 by way of a stock purchase and debt assumption agreement; hence, the Company’s liability and respective litigation in respect of this loan was transferred to the acquiring individual. On March 6, 2018, the Company provided the Dubai attorneys with a signed, stamped and apostilled Certificate of Incumbency issued by the Seychelles Authorities. This Certificate of Incumbency stated that as of June 5, 2017, the company, Global Equity Partners Plc., was sold to a citizen of the Republic of Thailand and that the new owner assumed his role as sole shareholder and sole director of Global Equity Partners Plc. as of the date of sale. To date, the Dubai attorneys are in the process of transferring the entire court case to the new owner of Global Equity Partners Plc. Aside from the above matter, we are not subject to any other pending or threatened litigation. ● From time to time, the Company may be involved in litigation or disputes relating to claims arising out of its operations in the normal course of business. As of March 31, 2017, the Company was in dispute with a former client regarding certain payments that we made on behalf of this former client. On June 5, 2017, the underlying deferred revenue liability was transferred to the acquiring individual as part of the stock purchase and debt assumption agreement. Commitments ● On November 6, 2017, the Company renewed its rent agreement for its head office at Dubai for a further period of one year amounting to a reduced rental of $29,942 per annum (from November 2017 until October 2018). This agreement is further renewable for a period of one year at 5% higher than the current rent. Rent expense for the nine months ended September 30, 2018 was $19,462. ● On August 1, 2018, the Company entered into a rent agreement for its UK office at Hull for a period of one year amounting to a rental of GBP 2,000 or $2,606 per month (from August 2018 until July 2019). Rent expense for the post acquisition two months ended September 30, 2018 was $5,803.

Segment Information

Segment Information	9 Months Ended
	Sep. 30, 2018
Segment Reporting [Abstract]
Segment Information	Note 13 – Segment information During the three and nine months ended September 30, 2017, and for the period from January 1, 2018 to August 1, 2018, the Company operated in one reportable business segment consisting of management consultancy and employment placement services such as assistance in designing client’s capitalization strategy, introductions to potential capital funding sources and human resources placements. Since August 1, 2018, the Company operated in two reportable business segments - (1) Management Consultancy Services (the “Consultancy” segment) and (2) a segment which concentrates on third party insurance policy sales and renewals (the “Insurance brokerage” segment). The Company’s reportable segments were strategic business units that offered different products. They were managed separately based on the fundamental differences in their operations and locations. Information with respect to these reportable business segments for the three and nine months ended September 30, 2018 and 2017 was as follows: For the three months ended September 30, For the nine months ended September 30, 2018 2017 2018 2017 Revenues: Consultancy $ 7,067 $ 9,750 $ 77,334 $ 226,389 Insurance brokerage 29,531 - 29,531 - $ 36,598 $ 9,750 $ 106,865 $ 226,389 Depreciation and amortization: Consultancy $ 646 $ 3,187 $ 1,564 $ 8,762 Insurance brokerage 5,419 - 5,419 - $ 6,065 $ 3,187 $ 6,983 $ 8,762 Net income / (loss): Consultancy $ 748,955 $ (1,538,770 ) $ 1,636,088 $ (2,291,081 ) Insurance brokerage (6,254 ) - (6,254 ) - $ 742,701 $ (1,538,770 ) $ 1,629,834 $ (2,291,081 ) September 30, 2018 December 31, 2017 Identifiable long-lived tangible assets at September 30, 2018 and December 31, 2017 by segment Consultancy $ 5,301 $ 2,067 Insurance brokerage 581 - $ 5,882 $ 2,067

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2018
Subsequent Events [Abstract]
Subsequent Events	Note 14 – Subsequent events ● On October 10, 2018, the Company received second tranche of funding from Xantis AION Securitization Fund amounting to $653,040 or GBP 500,000 carrying an interest at the rate of 6% per annum. The Company has a right to pay this note no earlier than 366 days’ post investment of each tranche of funding, by issuing common shares at greater of $0.02 or the average closing price of the Company’s common stock on the OTCBB for the prior 60 trading days. The Company paid a cash commission of $98,651, which was treated as debt issuance costs for this note. This Convertible Note No. 002 issued to Xantis will mature on October 11, 2019. ● On October 17, 2018, the UK FCA approved Aurum Wealth Management Limited as an appointed Representative of Cheshire Trafford (UK) Limited.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation Argentum 47, Inc. (“ARG”) is the parent company of its two 100% owned subsidiaries called GEP Equity Holdings Limited (“GEP EH”) and Argentum 47 Financial Management Limited (“Argentum FM”). Up to June 5, 2017, ARG also owned 100% shareholding of a subsidiary called Global Equity Partners Plc., which was sold in 2017 pursuant to a stock purchase and debt assumption agreement. GEP EH is the parent company of its 100% owned subsidiary, GE Professionals DMCC (Dubai). Argentum FM is the parent company of its 100% owned subsidiary, Cheshire Trafford U.K. Limited (UK) from August 1, 2018 pursuant to a Share Purchase Agreement dated August 1, 2018. All significant inter-company accounts and transactions have been eliminated in consolidation.
Use of Estimates	Use of Estimates The preparation of consolidated financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation, or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate could change in the near term due to one or more future non-confirming events. Accordingly, the actual results could differ from those estimates. Significant estimates in the accompanying financial statements include allowance for doubtful accounts and loans, estimates of fair value of securities received for services, estimates of fair value of securities held, depreciation of fixed assets, valuation of fair value of assets acquired and liabilities assumed of acquired businesses, fair value of business purchase consideration, valuation allowance on deferred tax assets, derivative valuations and equity valuations for non-cash equity grants.
Risks and Uncertainties	Risks and Uncertainties The Company’s operations are subject to significant risk and uncertainties including financial, operational, competition and potential risk of business failure. The risk of social and governmental factors is also a concern since the Company is headquartered in Dubai and also has a presence in the United Kingdom.
Segment Reporting	Segment Reporting A business segment is a group of assets and operations engaged in providing products or services that are subject to risks and returns that are different from those of other business segments. A geographical segment is engaged in providing products or services within a particular economic environment that is subject to risks and returns that are different from those of segments operating in other economic environments. The Company uses “the management approach” in determining reportable operating segments. The management approach considers the internal organization and reporting used by the Company’s chief operating decision maker for making operating decisions and assessing performance as the source for determining the Company’s reportable segments. The Company’s chief operating decision maker is the chief executive officer of the Company, who reviews operating results to make decisions about allocating resources and assessing performance for the entire Company.
Cash Equivalents	Cash Equivalents The Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents. At September 30, 2018 and December 31, 2017, the Company had no cash equivalents.
Comprehensive Income / (Loss)	Comprehensive Income / (Loss) The Comprehensive Income Topic of the FASB Accounting Standards Codification establishes standards for reporting and presentation of comprehensive income and its components in a full set of financial statements. Comprehensive income from January 1, 2018 through September 30, 2018, includes only foreign currency translation gain, and is presented in the Company’s consolidated statements of comprehensive income. Pursuant to ASU 2016-01, the Company reclassified the opening balance of unrealized gain on available for sale marketable securities from other comprehensive income to retained earnings as a cumulative effect adjustment as at January 1, 2018. Changes in Accumulated Other Comprehensive Income (Loss) by Component during the nine months ended September 30, 2018 were as follows: Foreign Currency Translation Adjustment Unrealized gain on available for sale marketable securities Total Balance, December 31, 2017 $ 120 $ 1,181,675 $ 1,181,795 Other comprehensive loss before reclassification 2,887 - 2,887 Amounts reclassified from accumulated other comprehensive income as a cumulative effect adjustment - (1,181,675 ) (1,181,675 ) Net current-period other comprehensive income 2,887 (1,181,675 ) (1,178,788 ) Balance, September 30, 2018 $ 3,007 $ - $ 3,007
Accounts Receivable and Allowance for Doubtful Accounts	Accounts Receivable and Allowance for Doubtful Accounts The Company recognizes accounts receivable in connection with the services provided. The Company recognizes an allowance for doubtful accounts based on an analysis of current receivables aging and expected future write-offs, as well as an assessment of specific identifiable customer accounts considered at risk or uncollectible. There was no allowance for bad debt at September 30, 2018 and December 31, 2017. However, there were direct write offs of $30,000 and $65,386 during the nine months ended September 30, 2018 and 2017, respectively.
Foreign Currency Policy	Foreign currency policy The Company’s accounting policies related to the consolidation and accounting for foreign operations are as follows: The accompanying consolidated financial statements are presented in U.S. dollars. The functional currency of the Company’s Dubai subsidiary is the Arab Emirates Dirham (“AED”) and the functional currency of the Company’s UK subsidiaries is Great Britain Pounds (“GBP”). All foreign currency balances and transactions are translated into United States dollars (“$” and/or “USD”) as the reporting currency. Assets and liabilities are translated at the exchange rate in effect at the balance sheet date. Revenues and expenses are translated at the average rate of exchange prevailing during the reporting period. Equity transactions are translated at each historical transaction date spot rate. Translation adjustments arising from the use of different exchange rates from period to period are included as a component of our stockholders’ equity (deficit) as “Accumulated other comprehensive income (loss).” Gains and losses resulting from foreign currency transactions are included in the non-operating income or expenses of the statement of operations.
Investments	Investments (A) Classification of Securities Marketable Securities As of January 1, 2018, the Company adopted Accounting Standards Update (“ASU”) 2016-01, “Financial Instruments - Overall (Topic 825-10): “Recognition and Measurement of Financial Assets and Financial Liabilities,” which amends the guidance on the classification and measurement of financial instruments. Some of the amendments in ASU 2016-01 include the following: 1) requires equity investments (except those accounted for under the equity method of accounting or those that result in consolidation of the investee) to be measured at fair value with changes in fair value recognized in net income; 2) It simplifies the impairment assessment of equity investments without readily determinable fair values by requiring a qualitative assessment to identify impairment; 3) It requires public business entities to use the exit price notion when measuring the fair value of financial instruments for disclosure purposes; 4) It requires an entity to present separately in other comprehensive income the portion of the total change in the fair value of a liability resulting from a change in the instrument-specific credit risk when the entity has elected to measure the liability at fair value; among others. After evaluating the potential impact of this guidance on our consolidated financial statements, our management has reversed $1,181,675 from accumulated other comprehensive income to opening retained earnings as a cumulative effect adjustment on January 1, 2018, using the modified retrospective method. At the time of the acquisition, a marketable security is designated as held-to-maturity, available-for-sale or trading, which depends on the ability and intent to hold such security to maturity. Securities classified as trading and available-for-sale are reported at fair value, while securities classified as held-to-maturity are reported at amortized cost. All changes in the fair value of the securities are reported in the earnings as they occur in a single line item “Gain (loss) on available for sale marketable securities, net.” Therefore, no gain/loss is recognized on the sale of securities. Cost Method Investments Securities that are not classified as marketable securities are accounted for under the cost method. These securities are recorded at their original cost basis and are subject to impairment testing. (B) Other than Temporary Impairment The Company reviews its equity investment portfolio for any unrealized losses that would be deemed other than temporary and require the recognition of an impairment loss in the statement of operations. If the cost of an investment exceeds its fair value, the Company evaluates, among other factors, general market conditions, the duration and extent to which the fair value is less than cost, and the Company’s intent and ability to hold the investments. Management also considers the type of security, related-industry and sector performance, as well as published investment ratings and analyst reports, to evaluate its portfolio. Once a decline in fair value is determined to be other than temporary, an impairment charge is recorded and a new cost basis in the investment is established. If market, industry, and/or investee conditions deteriorate, the Company may incur future impairments. The Company recorded a permanent impairment of $1,181,971 during the nine months ended September 30, 2017. The Company did not record any such impairment during the nine months ended September 30, 2018.
Fixed Assets	Fixed Assets Fixed assets are stated at cost of acquisition less accumulated depreciation. Depreciation is provided based on estimated useful lives of the assets. Cost of improvements that substantially extend the useful lives of assets are capitalized. Repairs and maintenance expenses are charged to expense when incurred. In case of sale or disposal of an asset, the cost and related accumulated depreciation are removed from the consolidated financial statements.
Beneficial Conversion Feature	Beneficial Conversion Feature For conventional convertible debt where the rate of conversion is below market value, the Company records any “beneficial conversion feature” (“BCF”) intrinsic value as additional paid in capital and related debt discount. When the Company records a BCF, the relative fair value of the BCF is recorded as a debt discount against the face amount of the respective debt instrument. The discount is amortized over the life of the debt. If a conversion of the underlying debt occurs, a proportionate share of the unamortized amounts is immediately expensed.
Debt Issue Costs	Debt Issue Costs The Company may pay debt issue costs in connection with raising funds through the issuance of debt whether convertible or not or with other consideration. These costs are recorded as debt discounts and are amortized over the life of the debt to the statement of operations as amortization of debt discount.
Original Issue Discount	Original Issue Discount If debt is issued with an original issue discount, the original issue discount is recorded to debt discount, reducing the face amount of the note and is amortized over the life of the debt to the statement of operations as amortization of debt discount. If a conversion of the underlying debt occurs, a proportionate share of the unamortized amounts is immediately expensed.
Valuation of Derivative Instruments	Valuation of Derivative Instruments ASC 815 “Derivatives and Hedging” requires that embedded derivative instruments be bifurcated and assessed, along with free-standing derivative instruments such as warrants, on their issuance date and measured at their fair value for accounting purposes. In determining the appropriate fair value, the Company uses the Black-Scholes option pricing formula. Upon conversion of a note where the embedded conversion option has been bifurcated and accounted for as a derivative liability, the Company records the shares at fair value, relieves all related notes, derivatives and debt discounts and recognizes a net gain or loss on debt extinguishment.
Business Combinations	Business combinations The Company accounts for its business acquisitions under the acquisition method of accounting as indicated in ASC No. 805, “Business Combinations”, which requires the acquiring entity in a business combination to recognize the fair value of all assets acquired, liabilities assumed and any non-controlling interest in the acquiree, and establishes the acquisition date as the fair value measurement point. Accordingly, the Company recognizes assets acquired and liabilities assumed in business combinations, including contingent assets and liabilities and non-controlling interest in the acquiree, based on fair value estimates as of the date of acquisition. Where applicable, the consideration for the acquisition includes amounts resulting from a contingent consideration arrangement, measured at its acquisition-date fair value. Subsequent changes in such fair values are adjusted against the cost of acquisition where they qualify as measurement period adjustments (see below). The subsequent accounting for changes in the fair value of the contingent consideration that do not qualify as measurement period adjustments depends on how the contingent consideration is classified. Contingent consideration that is classified as equity is not re-measured at subsequent reporting dates and its subsequent settlement is accounted for within equity. Contingent consideration that is classified as an asset or a liability is re-measured at subsequent reporting dates at fair value, with changes in fair value recognized in profit or loss. The measurement period is the period from the date of acquisition to the date the group obtains complete information about facts and circumstances that existed as of the acquisition date, resulting in a final valuation, and is subject to a maximum of one year from acquisition date.
Goodwill	Goodwill In accordance with ASC No. 805, the Company recognizes and measures goodwill, if any, as of the acquisition date, as the excess of the fair value of the consideration paid over the fair value of the identified net assets acquired. Goodwill is not amortized but is reviewed for impairment at least annually. For the purpose of impairment testing, goodwill is allocated to each of the group’s reporting units expected to benefit from the synergies of the combination. Reporting units to which goodwill has been allocated are tested for impairment annually, or more frequently when there is an indication that the unit may be impaired. If the fair value of a reporting unit is less than its carrying amount, an impairment loss calculated as the amount by which the carrying value exceeds the fair value is recorded to goodwill but cannot exceed the goodwill amount. An impairment loss recognized for goodwill is not reversed in a subsequent period. On disposal of a subsidiary or the relevant reporting unit, the attributable amount of goodwill is included in the determination of the profit or loss on disposal.
Revenue Recognition	Revenue Recognition As of January 1, 2018, the Company adopted Accounting Standards Update (“ASU”) 2014-09, Revenue from Contracts with Customers (“ASC 606”), that affects the timing of when certain types of revenue will be recognized. Revenue is recognized when the Company satisfies a performance obligation by transferring services promised in a contract to a customer, in an amount that reflects the consideration that the Company expects to receive in exchange for those services. A single contract could include one or multiple performance obligations. For those contracts that have multiple performance obligations, the Company allocates the total transaction price to each performance obligation based on its relative standalone selling price, which is determined based on the Company’s overall pricing objectives, taking into consideration market conditions and other factors. Performance obligations in the Company’s contracts generally include general due diligence, assistance in designing client’s capitalization strategy, introductions to potential capital funding sources, Human Resources / Employment Placements and arranging third party insurance policies. Revenue is recognized by evaluating our revenue contracts with customers based on the five-step model under ASC 606: 1. Identify the contract with the customer; 2. Identify the performance obligations in the contract; 3. Determine the transaction price; 4. Allocate the transaction price to separate performance obligations; and 5. Recognize revenue when (or as) each performance obligation is satisfied. The Company generates its revenue by providing following services: a) Business consulting services including advisory services to various clients. b) Employment placement services. c) Earning commissions from insurance companies on insurance policy sales and renewals, which are based on a percentage of the insurance products sold. Most of the Company’s business consultancy and advisory services contracts are based on a combination of both fixed fee arrangements and performance based or contingent arrangement. Our employment placement contracts are based on fixed fee arrangements only. In addition, the Company generates initial and trail commissions by acting as a broker of third party lump sum or single premium insurance policies and regular premium investment or insurance policies. Fees from clients for advisory and consulting services are dependent on the extent and value of the services provided. The Company recognizes revenue when the promised services are rendered to the customer in the amount that best reflects the consideration to which the Company expects to be entitled in exchange for those services. In fixed-fee billing arrangements, the Company agrees to a pre-established fee in exchange for a predetermined set of professional services. The Company sets the fees based on its estimates of the costs and timing for completing the engagements. The Company generally recognizes revenues under fixed fee billing arrangements using the input method, which is based on work completed to date versus the Company’s estimates of the total services to be provided under the engagement. Performance based or contingent arrangements represent forms of variable consideration. In these arrangements, the Company’s fees are linked to the attainment of contractually defined objectives with its clients. These arrangements include conditional payments, commonly referred to as cash success fees and/or equity success fees. The Company typically satisfies its performance obligations for these services over time as the related contractual objectives are met. The Company determines the transaction price based on the expected probability of achieving the agreed upon outcome and recognizes revenue earned to date by applying the input method. Reimbursable expenses, including those relating to travel, out-of-pocket expenses, outside consultants and other outside service costs, are generally included in revenues, and an equivalent amount of reimbursable expenses is included in costs of services in the period in which the expense is incurred. The payment terms and conditions in the Company’s customer contracts vary. Differences between the timing of billings and the recognition of revenue are recognized as either accrued accounts receivable, an asset or deferred revenues, a liability. Revenues recognized for services performed but not yet billed to clients are recorded as accrued accounts receivable. Client pre-payments and retainers are classified as deferred revenues and recognized over future periods as earned in accordance with the applicable engagement agreement. All revenues are generated from clients whose operations are based outside of the United States. For the nine months ended September 30, 2018 and 2017, the Company had the following concentrations of revenues with customers: Customer Location September 30, 2018 September 30, 2017 SCL United Kingdom 0 % 4.42 % TLF United Arab Emirates 0 % 5.68 % SAC United Kingdom and Norway 0 % 44.17 % FAD Saudi Arabia 0 % 10.00 % AGL United Arab Emirates 0 % 1.80 % DHG United Arab Emirates 0 % 15.63 % FAT United Arab Emirates 0 % 1.88 % VME Oman 0 % 1.91 % DUO Sri Lanka 1.87 % 1.33 % EEC United Arab Emirates 27.41 % 11.66 % OCS Saudi Arabia / Thailand 15.01 % 1.52 % GRL United Kingdom 28.08 % 0 % CT clients (see below) United Kingdom 27.63 % 0 % 100 % 100 % For the post acquisition two months ended September 30, 2018, Company had the following concentrations of revenues regarding advisory and commissions business which is 27.63% of the consolidated revenues of the Company: Two months ended September 30, 2018 Initial advisory fees 8.03 % Ongoing advisory fees 29.73 % Renewal commissions 25.24 % Trail or recurring commissions 15.37 % Other revenue 21.63 % 100 % At September 30, 2018 and December 31, 2017, the Company had the following concentrations of accounts receivables with customers: Customer September 30, 2018 December 31, 2017 EEC 0.00 % 94.82 % DUO 11.25 % 5.18 % OCS 39.77 % 0.00 % CT receivables 48.98 % 0.00 % 100 % 100 %
Share-based Payments	Share-based payments The Company recognizes all forms of share-based payments to employees, including stock option grants, warrants and restricted stock grants at their fair value on the grant date, which is based on the estimated number of awards that are ultimately expected to vest. Share based payment awards issued to non-employees for services rendered are recorded at either the fair value of the services rendered or the fair value of the share-based payment, whichever is more readily determinable as of the measurement date. Amounts recorded prior to the measurement date are adjusted to fair value at each reporting period until a measurement date is achieved. The grants are amortized on a straight-line basis over the requisite service periods, which is generally the vesting period Share based payments, excluding restricted stock, are valued using a Black-Scholes pricing model. When computing fair value, the Company considered the following variables: ● The risk-free interest rate assumption is based on the U.S. Treasury yield for a period consistent with the expected term of the share based payment in effect at the time of the grant. ● The expected term is developed by management estimate. ● The Company has not paid any dividends on common stock since inception and does not anticipate paying dividends on its common stock in the near future. ● The expected volatility is based on management estimates which are based upon our historical volatility. ● The forfeiture rate is based on historical experience.
Earnings Per Share	Earnings per Share The basic net earnings (loss) per share are computed by dividing net income (loss) by weighted average number of shares of common stock outstanding during each period. Diluted earnings (loss) per share are computed by dividing net income (loss) by the weighted average number of shares of common stock and common stock equivalents outstanding during the period. As at September 30, 2018 and 2017, the Company had common stock equivalents of 61,750,000 and 32,095,853 common shares respectively, in the form of convertible notes, which, if converted, may be dilutive. See Note 8(F). As at September 30, 2018 and 2017, the Company had common stock equivalents of 770,000,000 and 690,000,000 common shares respectively, in the form of convertible preferred stock, which, if converted, may be dilutive. See Note 9(A). Number of Common Shares September 30, 2018 September 30, 2017 Potential dilutive common stock Convertible notes 61,750,000 32,095,853 Series “B” preferred stock 450,000,000 450,000,000 Series “C” preferred stock 320,000,000 240,000,000 Total potential dilutive common stock 831,750,000 722,095,853 Weighted average number of common shares – Basic 525,534,409 Weighted average number of common shares – Dilutive 1,357,284,409 As of September 30, 2018, diluted weighted average number of common shares exceeds total authorized common shares. However, 770,000,000 common shares would result from the conversion of the preferred “B” and preferred “C” stock into common stock. The option to convert the abovementioned preferred “B” and “C” stock into common stock cannot be any earlier than September 27, 2020.
Fair Value of Financial Assets and Liabilities	Fair Value of Financial Assets and Liabilities The Company measures assets and liabilities at fair value based on an expected exit price as defined by the authoritative guidance on fair value measurements, which represents the amount that would be received on the sale of an asset or paid to transfer a liability, as the case may be, in an orderly transaction between market participants. As such, fair value may be based on assumptions that market participants would use in pricing an asset or liability. The authoritative guidance on fair value measurements establishes a consistent framework for measuring fair value on either a recurring or nonrecurring basis whereby inputs, used in valuation techniques, are assigned a hierarchical level. The following are the hierarchical levels of inputs to measure fair value: ● Level 1: Observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets. ● Level 2: Inputs reflect quoted prices for identical assets or liabilities in markets that are not active; quoted prices for similar assets or liabilities in active markets; inputs other than quoted prices that are observable for the assets or liabilities; or inputs that are derived principally from or corroborated by observable market data by correlation or other means. ● Level 3: Unobservable inputs reflecting the Company’s assumptions incorporated in valuation techniques used to determine fair value. These assumptions are required to be consistent with market participant assumptions that are reasonably available. The carrying amounts reported in the balance sheet for prepaid expenses, accounts receivable, accounts payable, accounts payable to related parties and loans payable to related parties, approximate fair value are based on the short-term nature of these instruments. The Company measures its derivative liabilities at fair market value on a recurring basis and measures its non-marketable securities at fair value on a non-recurring basis. Consequently, the Company may have gains and losses reported in the statement of operations. The following are the Company’s assets and liabilities measured at fair value on a recurring and nonrecurring basis at September 30, 2018 and December 31, 2017, using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3): September 30, 2018 December 31, 2017 Level 1 – Marketable Securities – Recurring $ 4,376,544 $ 2,029,340 Level 3 – Non-Marketable Securities – Non-Recurring $ - $ 136 The following section describes the valuation methodologies the Company uses to measure financial instruments at fair value: Marketable Securities Changes in Level 1 marketable securities measured at fair value for the nine months ended September 30, 2018 were as follows: Balance, December 31, 2017 $ 2,029,340 Securities transferred from long term investments valued at cost 136 Sales and settlements during the period (69,294 ) Gain on available for sale marketable securities, net 2,416,362 Balance, September 30, 2018 $ 4,376,544 Non-Marketable Securities at Fair Value on a Non-Recurring Basis Management believes that an “other-than-temporary impairment” would be justified, as according to ASC 320-10 an investment is considered impaired when the fair value of an investment is less than its amortized cost basis. The impairment is considered either temporary or other-than-temporary. The accounting literature does not define other-than-temporary. It does, however, state that other-than-temporary does not mean permanent, although, all permanent impairments are considered other-than-temporary. The literature does provide some examples of factors, which may be indicative of an “other-than-temporary impairment,” such as: ● the length of time and extent to which market value has been less than cost; ● the financial condition and near-term prospects of the issuer; and ● the intent and ability of the holder to retain its investment in the issuer for a period of time sufficient to allow for any anticipated recovery in market value. Management believes that the fair value of its investment has been correctly measured, as the length of time that the stock has been less than cost is nominal. Changes in Level 3 assets measured at fair value for the nine months ended September 30, 2018 were as follows: Balance, December 31, 2017 $ 136 Securities received for services during the period - Securities transferred to marketable securities (136 ) Impairment loss - Balance, September 30, 2018 $ -
Recent Accounting Pronouncements	Recent Accounting Pronouncements There are no new accounting pronouncements that we expect to have an impact on the Company’s financial statements except as follows: In June 2018, the FASB issued ASU 2018-07, Compensation – Stock Compensation (Topic 718). This update is intended to reduce cost and complexity and to improve financial reporting for share-based payments issued to non-employees (for example, service providers, external legal counsel, suppliers, etc.). The ASU expands the scope of Topic 718, Compensation—Stock Compensation, which currently only includes share-based payments issued to employees, to also include share-based payments issued to non-employees for goods and services. Consequently, the accounting for share-based payments to non-employees and employees will be substantially aligned. This standard will be effective for financial statements issued by public companies for the annual and interim periods beginning after December 15, 2018. Early adoption of the standard is permitted. The standard will be applied in a retrospective approach for each period presented. Management currently does not plan to early adopt this guidance and is evaluating the potential impact of this guidance on the consolidated financial statements as well as transition methods. In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flow (Topic 230). This update is intended to reduce diversity in practice in how certain transactions are classified in the statement of cash flows. The update provides new guidance regarding the classification of debt prepayment or debt extinguishment costs, settlement of zero-coupon debt instruments, contingent consideration payments made after a business combination, proceeds from the settlement of insurance claims, proceeds from the settlement of corporate-owned life insurance policies including bank-owned life insurance policies, distributions received from equity method investments, beneficial interests in securitized transactions, and separately identifiable cash flows and application of the predominance principle. This standard will be effective for financial statements issued by public companies for the annual and interim periods beginning after December 15, 2017. Early adoption of the standard is permitted. The standard will be applied in a retrospective approach for each period presented. We have completed an initial evaluation of this standard, which requires cash payments for debt prepayment or debt extinguishment costs should be classified as cash outflows for financing activities. We have determined that there were no cash payments involved in debt extinguishment during the nine months ended September 30, 2018; hence, there will be no potential impact on our financial statements due to this update. We will continue to evaluate the potential impact of this guidance on our consolidated financial statements. In February 2016, the FASB issued ASU 2016-02 “Leases (Topic 842)” (“ASU 2016-02”). The FASB issued ASU 2016-02 to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. Under ASU 2016-02, a lessee will recognize in the statement of financial position a liability to make lease payments (the lease liability) and a right-to-use asset representing its right to use the underlying asset for the lease term. The amendments of this ASU are effective for reporting periods beginning after December 15, 2018, with early adoption permitted. An entity will be required to recognize and measure leases at the beginning of the earliest period presented using a modified retrospective approach. Management currently does not plan to early adopt this guidance and is evaluating the potential impact of this guidance on the consolidated financial statements as well as transition methods.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
Schedule of Changes in Accumulated Other Comprehensive Income (Loss)	Changes in Accumulated Other Comprehensive Income (Loss) by Component during the nine months ended September 30, 2018 were as follows: Foreign Currency Translation Adjustment Unrealized gain on available for sale marketable securities Total Balance, December 31, 2017 $ 120 $ 1,181,675 $ 1,181,795 Other comprehensive loss before reclassification 2,887 - 2,887 Amounts reclassified from accumulated other comprehensive income as a cumulative effect adjustment - (1,181,675 ) (1,181,675 ) Net current-period other comprehensive income 2,887 (1,181,675 ) (1,178,788 ) Balance, September 30, 2018 $ 3,007 $ - $ 3,007
Schedule of Revenues from Major Customers	For the nine months ended September 30, 2018 and 2017, the Company had the following concentrations of revenues with customers: Customer Location September 30, 2018 September 30, 2017 SCL United Kingdom 0 % 4.42 % TLF United Arab Emirates 0 % 5.68 % SAC United Kingdom and Norway 0 % 44.17 % FAD Saudi Arabia 0 % 10.00 % AGL United Arab Emirates 0 % 1.80 % DHG United Arab Emirates 0 % 15.63 % FAT United Arab Emirates 0 % 1.88 % VME Oman 0 % 1.91 % DUO Sri Lanka 1.87 % 1.33 % EEC United Arab Emirates 27.41 % 11.66 % OCS Saudi Arabia / Thailand 15.01 % 1.52 % GRL United Kingdom 28.08 % 0 % CT clients (see below) United Kingdom 27.63 % 0 % 100 % 100 %
Schedule of Concentrations of Revenues	Two months ended September 30, 2018 Initial advisory fees 8.03 % Ongoing advisory fees 29.73 % Renewal commissions 25.24 % Trail or recurring commissions 15.37 % Other revenue 21.63 % 100 %
Schedule of Accounts Receivables with Major Customers	At September 30, 2018 and December 31, 2017, the Company had the following concentrations of accounts receivables with customers: Customer September 30, 2018 December 31, 2017 EEC 0.00 % 94.82 % DUO 11.25 % 5.18 % OCS 39.77 % 0.00 % CT receivables 48.98 % 0.00 % 100 % 100 %
Schedule of Potential Dilutive Common Stock	As at September 30, 2018 and 2017, the Company had common stock equivalents of 770,000,000 and 690,000,000 common shares respectively, in the form of convertible preferred stock, which, if converted, may be dilutive. See Note 9(A). Number of Common Shares September 30, 2018 September 30, 2017 Potential dilutive common stock Convertible notes 61,750,000 32,095,853 Series “B” preferred stock 450,000,000 450,000,000 Series “C” preferred stock 320,000,000 240,000,000 Total potential dilutive common stock 831,750,000 722,095,853 Weighted average number of common shares – Basic 525,534,409 Weighted average number of common shares – Dilutive 1,357,284,409
Schedule of Fair Value of Assets Measured on Recurring and Non-recurring Basis	The following are the Company’s assets and liabilities measured at fair value on a recurring and nonrecurring basis at September 30, 2018 and December 31, 2017, using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3): September 30, 2018 December 31, 2017 Level 1 – Marketable Securities – Recurring $ 4,376,544 $ 2,029,340 Level 3 – Non-Marketable Securities – Non-Recurring $ - $ 136
Schedule of Changes in Level 1 Marketable Securities Measured at Fair Value	Changes in Level 1 marketable securities measured at fair value for the nine months ended September 30, 2018 were as follows: Balance, December 31, 2017 $ 2,029,340 Securities transferred from long term investments valued at cost 136 Sales and settlements during the period (69,294 ) Gain on available for sale marketable securities, net 2,416,362 Balance, September 30, 2018 $ 4,376,544
Schedule of Changes in Level 3 Assets Measured at Fair Value	Changes in Level 3 assets measured at fair value for the nine months ended September 30, 2018 were as follows: Balance, December 31, 2017 $ 136 Securities received for services during the period - Securities transferred to marketable securities (136 ) Impairment loss - Balance, September 30, 2018 $ -

Acquisition of Cheshire Traff_2

Acquisition of Cheshire Trafford U.K. Limited (Tables)	9 Months Ended
	Sep. 30, 2018
Business Combinations [Abstract]
Schedule of Fair Value of Purchase Consideration	Total fair value of the purchase consideration is as follows: Fair Value Cash payment $ 175,710 Fair value of contingent consideration 284,298 Total Fair Value of Purchase Consideration $ 460,008
Schedule of Fair Value of Net Assets	Below table depicts the allocation of fair value of the purchase consideration to the fair value of the net assets of Cheshire Trafford at the acquisition date: Fair Value Assets acquired Cash $ 4,743 Accounts receivable – net 6,555 Intangibles 485,118 Property and equipment, net 614 530,040 Liabilities assumed Accounts payable and accrued liabilities 4,012 Due to director of Cheshire Trafford 33,010 (37,022 ) Purchase consideration allocated $ 460,008
Schedule of Intangible Assets Net Book Value	Estimated life of intangibles 15 years Fair value at date of acquisition 485,118 Amortization charge for 2 months ended September 30, 2018 5,390 Net Book Value at September 30, 2018 $ 479,728
Schedule of Proforma Consolidated Results of Operations	The following unaudited pro forma consolidated results of operations have been prepared as if the acquisition of Cheshire Trafford had occurred as of the beginning of the following periods: Nine Months Ended September 30, 2018 Twelve Months Ended December 31, 2017 Net revenues $ 203,071 $ 418,057 Net income / (loss) $ 1,617,090 $ (3,741,573 ) Net income / (loss) per share $ 0.00 $ (0.01 )

Investments (Tables)

Investments (Tables)	9 Months Ended
	Sep. 30, 2018
Investments in and Advances to Affiliates, Schedule of Investments [Abstract]
Schedule of Equity Securities in Private Companies	Following is the summary of Company’s investment in marketable securities at fair value as at September 30, 2018 and December 31, 2017: September 30, 2018 December 31, 2017 Company No. of Shares Book value No. of Shares Book value Duo World Inc. (DUUO) 5,835,392 $ 4,376,544 3,382,233 $ 2,029,340 5,835,392 $ 4,376,544 3,382,233 $ 2,029,340 The Company, through its subsidiary, GEP Equity Holdings Limited, held following common equity securities in private and reporting companies as at September 30, 2018 and December 31, 2017: September 30, 2018 December 31, 2017 Company No. of Shares Book value No. of Shares Book value Status Primesite Developments Inc. 5,006,521 $ - 5,006,521 $ - Private Company Quartal Financial Solutions AG 2,271 - 2,271 - Private Company 5,008,792 $ - 5,008,792 $ - The Company, through its subsidiary, GEP Equity Holdings Limited, held the following preferred equity securities in private and reporting companies as at September 30, 2018 and December 31, 2017: September 30, 2018 December 31, 2017 Company No. of Shares Book value No. of Shares Book value Status Duo World Inc. - $ - 136,600 $ 136 Reporting Company – OTC Primesite Developments Inc. 450,000 - 450,000 - Private Company 450,000 $ - 586,600 $ 136

Fixed Assets (Tables)

Fixed Assets (Tables)	9 Months Ended
	Sep. 30, 2018
Property, Plant and Equipment [Abstract]
Summary of Fixed Assets	The following table reflects net book value of fixed assets as at September 30, 2018 and December 31, 2017: September 30, 2018 December 31, 2017 Useful Life Furniture and Equipment $ 44,814 $ 40,016 3 to 5 years Accumulated depreciation (39,513 ) (37,949 ) Net book value of CT fixed assets (see below) 581 - 3 to 10 years Net fixed assets $ 5,882 $ 2,067
Schedule of Net Book Value of Fixed Assets	The following table reflects net book value of Cheshire Trafford’s fixed assets as of September 30, 2018: Furniture and fixtures Computer equipment Total Cost Balance as at August 1, 2018 $ 22,137 $ 16,107 $ 38,244 Translation rate differences (153 ) (111 ) (264 ) Balance as at September 30, 2018 $ 21,984 $ 15,996 $ 37,980 Accumulated depreciation Balance as at August 1, 2018 $ 21,522 $ 16,107 $ 37,629 Depreciation charge for the period 29 - 29 Translation rate differences (148 ) (111 ) (259 ) Balance as at September 30, 2018 21,403 15,996 37,399 Net book value as at September 30, 2018 $ 581 $ - 581

Debt, Accounts Payable and Ac_2

Debt, Accounts Payable and Accrued Liabilities (Tables)	9 Months Ended
	Sep. 30, 2018
Schedule of Accounts Payable and Accrued Liabilities	The following table represents breakdown of accounts payable as of September 30, 2018 and December 31, 2017, respectively: September 30, 2018 December 31, 2017 Accrued salaries and benefits $ 91,685 $ 113,770 Accounts payable 139,540 64,032 $ 231,225 $ 177,802
Schedule of Accounts Payable and Accrued Liabilities to Related Parties	The following table represents the accounts payable and accrued expenses to related parties as of September 30, 2018 and December 31, 2017, respectively: September 30, 2018 December 31, 2017 Accrued salaries and benefits $ 187,265 $ 233,869 Expenses payable 25,956 5,096 $ 213,221 $ 238,965
Schedule of Loans Payable Related Parties	The following table represents the related parties’ loans payable activity during the nine months ended September 30, 2018: Balance, December 31, 2017 $ - Proceeds from loans 12,663 Repayments (12,663 ) Balance, September 30, 2018 $ -
Summary of Non-Convertible Notes Net of Discount and Accrued Interest	Following is the summary of all non-convertible notes, net of debt discount, including the accrued interest as at September 30, 2018: Date of Note Principal Accrued Interest Total November 26, 2013 – JSP $ - $ 37,971 $ 37,971 November 3, 2017 – MPD - - - September 30, 2018 – EDEN 260,584 26,058 286,642 Balance – September 30, 2018 $ 260,584 $ 64,029 $ 324,613
Fixed Price Convertible Note Payable [Member]
Summary of Non-Convertible Notes Net of Discount and Accrued Interest	Following is the summary of all fixed price convertible notes, net of debt discount and debt issue cost, including the accrued interest as at September 30, 2018: Date of Note Principal Discount Principal, net of discount Accrued Interest Total June 5, 2017 – Mammoth Corp. $ - $ - $ - $ - $ - August 9, 2017 – Mammoth Corp. - - - - - November 15, 2017 – Mammoth Corp. - - - - - January 17, 2018 - Xantis PE Fund 400,000 10,500 389,500 17,227 406,727 January 23, 2018 - William Marshal Plc. 100,000 - 100,000 4,307 104,307 June 8, 2018 - Xantis AION Sec Fund 735,000 78,545 656,455 13,895 670,350 Balance, September 30, 2018 $ 1,235,000 $ 89,045 $ 1,145,955 $ 35,429 $ 1,181,384

Segment Information (Tables)

Segment Information (Tables)	9 Months Ended
	Sep. 30, 2018
Segment Reporting [Abstract]
Schedule of Segment Information	Information with respect to these reportable business segments for the three and nine months ended September 30, 2018 and 2017 was as follows: For the three months ended September 30, For the nine months ended September 30, 2018 2017 2018 2017 Revenues: Consultancy $ 7,067 $ 9,750 $ 77,334 $ 226,389 Insurance brokerage 29,531 - 29,531 - $ 36,598 $ 9,750 $ 106,865 $ 226,389 Depreciation and amortization: Consultancy $ 646 $ 3,187 $ 1,564 $ 8,762 Insurance brokerage 5,419 - 5,419 - $ 6,065 $ 3,187 $ 6,983 $ 8,762 Net income / (loss): Consultancy $ 748,955 $ (1,538,770 ) $ 1,636,088 $ (2,291,081 ) Insurance brokerage (6,254 ) - (6,254 ) - $ 742,701 $ (1,538,770 ) $ 1,629,834 $ (2,291,081 ) September 30, 2018 December 31, 2017 Identifiable long-lived tangible assets at September 30, 2018 and December 31, 2017 by segment Consultancy $ 5,301 $ 2,067 Insurance brokerage 581 - $ 5,882 $ 2,067

Organization and Nature of Op_2

Organization and Nature of Operations (Details Narrative)	Jun. 05, 2017	Aug. 02, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Percentage of sold issued and outstanding common stock	100.00%
Acquired of ordinary shares percentage		100.00%

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Loss from operations	$ 293,065	$ 246,913	$ 916,849	$ 608,417
Net cash used in operating activities			582,131	$ 163,854
Accumulated deficit	$ 8,102,882		$ 8,102,882		$ 10,914,391

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	2 Months Ended	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Aug. 02, 2018	Dec. 31, 2017
Percentage of equity ownership interest						100.00%
Cash equivalents
Allowance for doubtful debts
Direct write off amount		30,000	$ 45,386	30,000	$ 65,386
Permanent impairment loss			$ 1,181,971		$ 1,181,971
Concentrations of Revenues	100.00%			100.00%	100.00%
Common stock equivalents shares				831,750,000	722,095,853
Common Stock [Member]
Conversion of stock shares converted				777,000,000
Convertible Preferred Stock [Member]
Common stock equivalents shares				770,000,000	690,000,000
Convertible Notes [Member]
Common stock equivalents shares				61,750,000	32,095,853
Advisory and Commissions Business [Member]
Concentrations of Revenues	27.63%
January 1, 2018 [Member]
Amounts reclassified from accumulated other comprehensive income				$ 1,181,675
GEP Equity Holdings Limited [Member]
Percentage of equity ownership interest	100.00%	100.00%		100.00%
Global Equity Partners Plc [Member]
Percentage of equity ownership interest	100.00%	100.00%		100.00%
GE Professionals DMCC [Member]
Percentage of equity ownership interest	100.00%	100.00%		100.00%

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Schedule of Changes in Accumulated Other Comprehensive Income (loss) (Details)	9 Months Ended
	Sep. 30, 2018USD ($)
Accumulated other comprehensive income beginning balance	$ 1,181,795
Other comprehensive loss before reclassification	2,887
Amounts reclassified from accumulated other comprehensive income as a cumulative effect adjustment	(1,181,675)
Net current-period other comprehensive income	(1,178,788)
Accumulated other comprehensive income ending balance	3,007
Foreign Currency Translation Adjustment [Member]
Accumulated other comprehensive income beginning balance	120
Other comprehensive loss before reclassification	2,887
Amounts reclassified from accumulated other comprehensive income as a cumulative effect adjustment
Net current-period other comprehensive income	2,887
Accumulated other comprehensive income ending balance	3,007
Unrealized Gain on Available for Sale Marketable Securities [Member]
Accumulated other comprehensive income beginning balance	1,181,675
Other comprehensive loss before reclassification
Amounts reclassified from accumulated other comprehensive income as a cumulative effect adjustment	(1,181,675)
Net current-period other comprehensive income	(1,181,675)
Accumulated other comprehensive income ending balance

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Schedule of Revenues from Major Customers (Details)	2 Months Ended	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2018	Sep. 30, 2017
Percentage of revenue from major customers	100.00%	100.00%	100.00%
Customer SCL [Member] | United Kingdom [Member]
Percentage of revenue from major customers		0.00%	4.62%
Customer TLF [Member] | United Arab Emirates [Member]
Percentage of revenue from major customers		0.00%	5.68%
Customer SAC [Member] | United Kingdom and Norway [Member]
Percentage of revenue from major customers		0.00%	44.17%
Customer FAD [Member] | Saudi Arabia [Member]
Percentage of revenue from major customers		0.00%	10.00%
Customer AGL [Member] | United Arab Emirates [Member]
Percentage of revenue from major customers		0.00%	1.80%
Customer DHG [Member] | United Arab Emirates [Member]
Percentage of revenue from major customers		0.00%	15.63%
Customer FAT [Member] | United Arab Emirates [Member]
Percentage of revenue from major customers		0.00%	1.88%
Customer VME [Member] | Oman [Member]
Percentage of revenue from major customers			1.91%
Customer DUO [Member] | Sri Lanka [Member]
Percentage of revenue from major customers		1.87%	1.33%
Customer EEC [Member] | United Arab Emirates [Member]
Percentage of revenue from major customers		27.41%	11.66%
Customer OCS [Member] | Saudi Arabia/ Thailand [Member]
Percentage of revenue from major customers		15.01%	1.52%
Customer GRL [Member] | United Kingdom [Member]
Percentage of revenue from major customers		28.08%	0.00%
Customer CT Clients [Member] | United Kingdom [Member]
Percentage of revenue from major customers		27.63%	0.00%

Summary of Significant Accoun_7

Summary of Significant Accounting Policies - Schedule of Concentrations of Revenues (Details)	2 Months Ended	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2018	Sep. 30, 2017
Concentrations of Revenues	100.00%	100.00%	100.00%
Initial Advisory Fees [Member]
Concentrations of Revenues	8.03%
Ongoing Advisory Fees [Member]
Concentrations of Revenues	29.73%
Renewal Commissions [Member]
Concentrations of Revenues	25.24%
Trail or Recurring Commissions [Member]
Concentrations of Revenues	15.37%
Other Revenue [Member]
Concentrations of Revenues	21.63%

Summary of Significant Accoun_8

Summary of Significant Accounting Policies - Schedule of Accounts Receivables with Major Customers (Details)	2 Months Ended	9 Months Ended		12 Months Ended
	Sep. 30, 2018	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Percentage of account receivables from major customers	100.00%	100.00%	100.00%
Accounts Receivable [Member]
Percentage of account receivables from major customers		100.00%		100.00%
Accounts Receivable [Member] | Customer EEC [Member]
Percentage of account receivables from major customers		0.00%		94.82%
Accounts Receivable [Member] | Customer DUO [Member]
Percentage of account receivables from major customers		11.25%		5.18%
Accounts Receivable [Member] | Customer OCS [Member]
Percentage of account receivables from major customers		39.77%		0.00%
Accounts Receivable [Member] | Customer CT Receivables [Member]
Percentage of account receivables from major customers		48.98%		0.00%

Summary of Significant Accoun_9

Summary of Significant Accounting Policies - Schedule of Potential Dilutive Common Stock (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Potential dilutive common stock			831,750,000	722,095,853
Weighted average number of common shares - Basic	525,534,409	432,760,903	525,534,409	419,266,295
Weighted average number of common shares - Dilutive	1,357,284,409	432,760,903	1,357,284,409	419,266,295
Series B Preferred Stock [Member]
Potential dilutive common stock			450,000,000	450,000,000
Series C Preferred Stock [Member]
Potential dilutive common stock			320,000,000	240,000,000
Convertible Notes [Member]
Potential dilutive common stock			61,750,000	32,095,853

Summary of Significant Accou_10

Summary of Significant Accounting Policies - Schedule of Fair Value of Assets Measured on Recurring and Non-recurring Basis (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Level 1 - Marketable Securities - Recurring [Member]
Fair value of assets recurring and non-recurring basis	$ 4,376,544	$ 2,029,340
Level 3 - Non-Marketable Securities - Non-Recurring [Member]
Fair value of assets recurring and non-recurring basis		$ 136

Summary of Significant Accou_11

Summary of Significant Accounting Policies - Schedule of Changes in Level 1 Marketable Securities Measured at Fair Value (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Gain on available for sale marketable securities, net	$ 884,663	$ 15,811	$ 2,416,362	$ 18,851
Level 1 - Marketable Securities - Recurring [Member]
Balance, beginning			2,029,340
Securities transferred from long term investments valued at cost			136
Sales and settlements during the period			(69,294)
Gain on available for sale marketable securities, net			2,416,362
Balance, ending	$ 4,376,544		$ 4,376,544

Summary of Significant Accou_12

Summary of Significant Accounting Policies - Schedule of Changes in Level 3 Assets Measured at Fair Value (Details) - Level 3 - Non-Marketable Securities - Non-Recurring [Member]	9 Months Ended
	Sep. 30, 2018USD ($)
Balance, beginning	$ 136
Securities received for services during the period
Securities transferred to marketable securities	(136)
Impairment loss
Balance, ending

Acquisition of Cheshire Traff_3

Acquisition of Cheshire Trafford U.K. Limited (Details Narrative)	Aug. 02, 2018GBP (£)	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2018USD ($)	Sep. 30, 2018GBP (£)	Sep. 30, 2017USD ($)
Business acquired, percentage	100.00%
Revenue		$ 36,598	$ 9,750	$ 106,865		$ 226,389
Estimated life of intangible assets				15 years	15 years
Accountant fees		$ 94,833	$ 19,923	$ 254,458		$ 101,285
Acquisition of Cheshire Trafford U.K. Limited [Member]
Discount rate		6.00%		6.00%
Fair value of contigent consideration		$ 284,298		$ 284,298
Acquisition of Cheshire Trafford U.K. Limited [Member] | July 31, 2019 [Member]
Recurring income,percentage				95.00%	95.00%
Acquisition of Cheshire Trafford U.K. Limited [Member] | GBP [Member]
Recurring income | £	£ 144,185
Acquisition of Cheshire Trafford U.K. Limited [Member] | GBP [Member] | July 31, 2019 [Member]
Recurring income | £					£ 144,185
First Installment [Member] | Acquisition of Cheshire Trafford U.K. Limited [Member]
Purchase consideration payable				$ 175,710
Second Installment [Member] | Acquisition of Cheshire Trafford U.K. Limited [Member]
Purchase consideration payable				170,542
Third Installment [Member] | Acquisition of Cheshire Trafford U.K. Limited [Member]
Purchase consideration payable				170,542
Two Installment [Member] | Acquisition of Cheshire Trafford U.K. Limited [Member]
Purchase consideration payable				341,085
Acquisition of Cheshire Trafford U.K. Limited [Member]
Revenue				29,531
Net loss				6,254
Purchase consideration payable				$ 516,795
Estimated life of intangible assets				15 years	15 years
Accountant fees				$ 23,000
Legal fees				$ 8,456

Acquisition of Cheshire Traff_4

Acquisition of Cheshire Trafford U.K. Limited - Schedule of Fair Value of Purchase Consideration (Details) - USD ($)	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Business Combinations [Abstract]
Cash payment	$ 175,710
Fair value of contingent consideration	284,298
Total Fair Value of Purchase Consideration	$ 460,008

Acquisition of Cheshire Traff_5

Acquisition of Cheshire Trafford U.K. Limited - Schedule of Fair Value of Net Assets (Details)	Sep. 30, 2018USD ($)
Business Combinations [Abstract]
Cash	$ 4,743
Accounts receivable – net	6,555
Intangibles	485,118
Property and equipment, net	614
Assets acquired	530,040
Accounts payable and accrued liabilities	4,012
Due to director of Cheshire Trafford	33,010
Liabilities assumed	(37,022)
Purchase consideration allocated	$ 460,008

Acquisition of Cheshire Traff_6

Acquisition of Cheshire Trafford U.K. Limited - Schedule of Intangible Assets Net Book Value (Details) - USD ($)	9 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Business Combinations [Abstract]
Estimated life of intangibles	15 years
Fair value at date of acquisition	$ 485,118
Amortization charge	5,390
Net Book Value	$ 479,728

Acquisition of Cheshire Traff_7

Acquisition of Cheshire Trafford U.K. Limited - Schedule of Proforma Consolidated Results of Operations (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Business Combinations [Abstract]
Net revenues	$ 203,071	$ 418,057
Net income / (loss)	$ 1,617,090	$ (3,741,573)
Net income / (loss) per share	$ 0	$ (0.01)

Investments (Details Narrative)

Investments (Details Narrative) - USD ($)	Jun. 28, 2018	Jan. 12, 2018	May 31, 2018	Sep. 30, 2018	Sep. 30, 2018
Common stock, dividend shares			1,187,059
Stock split ratio			Stock split ratio of 4:5
Number of common stock revalued, shares					5,835,392
Common stock quoted market price per share				$ 0.75	$ 0.75
Number of common stock revalued, value					$ 4,736,544
Duo World Inc., [Member]
Number of shares issued to marketable securities		136,600
Number of shares issued to marketable securities, value		$ 136
Shares price per share		$ 0.001
Common stock issued for conversion of preferred stock		1,366,000
Sale of stock, shares	200			99,700
Sale of stock price per share	$ 0.60
Sale of stock, value	$ 120			$ 69,714
Duo World Inc., [Member] | Marketable Securities [Member]
Number of shares issued to marketable securities		136,600
Number of shares issued to marketable securities, value		$ 136
Shares price per share		$ 0.001
Common stock issued for conversion of preferred stock		1,366,000

Investments - Schedule of Equit

Investments - Schedule of Equity Securities in Private Companies (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Marketable Securities [Member]
No. of Shares	5,835,392	3,382,233
Book value	$ 4,376,544	$ 2,029,340
Marketable Securities [Member] | Duo World Inc., [Member]
Company	Duo World Inc. (DUUO)	Duo World Inc
No. of Shares	5,835,392	3,382,233
Book value	$ 4,376,544	$ 2,029,340
Common Equity Securities [Member]
No. of Shares	5,008,792	5,008,792
Book value
Common Equity Securities [Member] | Primesite Developments Inc [Member]
Company	Primesite Developments Inc.	Primesite Developments Inc.
No. of Shares	5,006,521	5,006,521
Book value
Status	Private Company	Private Company
Common Equity Securities [Member] | Quartal Financial Solutions AG [Member]
Company	Quartal Financial Solutions AG	Quartal Financial Solutions AG
No. of Shares	2,271	2,271
Book value
Status	Private Company	Private Company
Preferred Equity Securities [Member]
No. of Shares	450,000	586,600
Book value		$ 136
Preferred Equity Securities [Member] | Duo World Inc., [Member]
Company	Duo World Inc.	Duo World Inc.
No. of Shares		136,600
Book value		$ 136
Status	Reporting Company – OTC	Reporting Company – OTC
Preferred Equity Securities [Member] | Primesite Developments Inc [Member]
Company	Primesite Developments Inc.	Primesite Developments Inc.
No. of Shares	450,000	450,000
Book value
Status	Private Company	Private Company

Fixed Assets (Details Narrative

Fixed Assets (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 675	$ 3,187	$ 1,593	$ 8,762

Fixed Assets - Summary of Fixed

Fixed Assets - Summary of Fixed Assets (Details) - USD ($)	9 Months Ended
	Sep. 30, 2018	Dec. 31, 2017	Sep. 30, 2017
Furniture and Equipment	$ 44,814	$ 40,016
Accumulated depreciation	(39,513)	(37,949)
Net book value of CT fixed assets (see below)	581
Net fixed assets	$ 5,882	$ 2,067	$ 2,067
Furniture and Equipment [Member] | Minimum [Member]
Estimated useful life	3 years
Furniture and Equipment [Member] | Maximum [Member]
Estimated useful life	5 years
Net Book Value of Fixed Asset [Member] | Minimum [Member]
Estimated useful life	3 years
Net Book Value of Fixed Asset [Member] | Maximum [Member]
Estimated useful life	10 years

Fixed Assets - Schedule of Net

Fixed Assets - Schedule of Net Book Value of Fixed Assets (Details) - USD ($)	2 Months Ended	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Accumulated depreciation,Beginning balance				$ 37,949
Acumulated depreciation, Depreciation charge for the period		$ 675	$ 3,187	1,593	$ 8,762
Accumulated depreciation, Ending balance	$ 39,513	39,513		39,513
Net book value	581	581		581
Cheshire Trafford [Member]
Cost, Beginning balance	38,244
Cost, Translation rate differences	(264)
Cost, Ending balance	37,980	37,980		37,980
Accumulated depreciation,Beginning balance	37,629
Acumulated depreciation, Depreciation charge for the period	29
Acumulated depreciation, Translation rate differences	(259)
Accumulated depreciation, Ending balance	37,399	37,399		37,399
Net book value	581	581		581
Cheshire Trafford [Member] | Furniture and Equipment [Member]
Cost, Beginning balance	22,137
Cost, Translation rate differences	(153)
Cost, Ending balance	21,984	21,984		21,984
Accumulated depreciation,Beginning balance	21,522
Acumulated depreciation, Depreciation charge for the period	29
Acumulated depreciation, Translation rate differences	(148)
Accumulated depreciation, Ending balance	21,403	21,403		21,403
Net book value	581	581		581
Cheshire Trafford [Member] | Computer Equipment [Member]
Cost, Beginning balance	16,107
Cost, Translation rate differences	(111)
Cost, Ending balance	15,996	15,996		15,996
Accumulated depreciation,Beginning balance	16,107
Acumulated depreciation, Depreciation charge for the period
Acumulated depreciation, Translation rate differences	(111)
Accumulated depreciation, Ending balance	15,996	15,996		15,996
Net book value

Debt, Accounts Payable and Ac_3

Debt, Accounts Payable and Accrued Liabilities (Details Narrative)	Jun. 06, 2018USD ($)$ / shares	Jun. 05, 2018USD ($)$ / sharesshares	Jun. 05, 2018USD ($)$ / sharesshares	Jan. 23, 2018USD ($)	Jan. 17, 2018USD ($)	Dec. 04, 2017USD ($)	Nov. 15, 2017USD ($)	Aug. 09, 2017USD ($)$ / shares	Jun. 05, 2017USD ($)$ / shares	Dec. 06, 2016USD ($)	Oct. 17, 2013USD ($)shares	Sep. 30, 2018USD ($)$ / shares	Sep. 30, 2018USD ($)$ / shares	Sep. 30, 2017USD ($)	Sep. 30, 2018USD ($)$ / shares	Sep. 30, 2017USD ($)	Dec. 31, 2017USD ($)$ / shares	Sep. 30, 2018GBP (£)	Jun. 08, 2018USD ($)	Jun. 06, 2018GBP (£)	Jan. 19, 2018USD ($)	Jan. 12, 2018USD ($)$ / shares	Jan. 12, 2018GBP (£)	Nov. 03, 2017USD ($)	Nov. 03, 2017GBP (£)	Dec. 31, 2015USD ($)	Dec. 21, 2015USD ($)	Sep. 18, 2015USD ($)	Oct. 17, 2013GBP (£)	Oct. 09, 2013USD ($)	Oct. 09, 2013GBP (£)
Accrued penalties																	$ 5,000				$ 5,000
Accrued interest												$ 99,458	$ 99,458		$ 99,458		$ 204,461
Preferred stock, par value | $ / shares												$ .001	$ .001		$ .001		$ .001
Common stock value issued												$ 525,534	$ 525,534		$ 525,534		$ 525,534
Secured loan												286,642	286,642		286,642															$ 120,420
Installment as per the amended agreement												5,803
Gain (loss) on debt extinguishment													207,890	$ 22,375	241,713	$ (28,886)
Amortization of debt discount													36,722	$ 14,635	63,231	117,683
Repayment of debt															399,087
Rider Agreement [Member]
Debt instrument, interest rate						35.00%		35.00%
Installment as per the amended agreement						$ 325,012
Debt principal amount						64,487		$ 19,775
Minimum [Member] | Rider Agreement [Member]
Debt principal amount						184,250		56,500
Maximum [Member] | Rider Agreement [Member]
Debt principal amount						248,737		76,275
GBP [Member]
Secured loan | £																		£ 220,000													£ 75,000
Notes Payable [Member]
Accrued interest																								$ 5,269		$ 160,402	$ 20,000
Secured loan											$ 319,598										21,075			$ 21,075
Debt instrument, interest rate											5.00%																		5.00%
Number of shares issued during period | shares											1,600,000
Debt instruments principal amount																												$ 500,000
Loans principal balance																										$ 319,598
Loan monthly payment															3,000
Interest expense																	5,269
Due to default in payment of additional interest												1,689	1,689		1,689
Interest payable												6,958	6,958		6,958						6,958
Notes Payable [Member] | GBP [Member]
Accrued interest | £																									£ 4,000
Secured loan | £																									£ 16,000				£ 200,000
Convertible Notes [Member]
Secured loan										$ 167,500
Debt instrument, interest rate					117.00%
Interest expense																	819
Interest payable					$ 9,188							35,429	35,429		35,429
Full and final settlement for convertible note					63,233
Debt principal amount					1,045
Gain (loss) on debt extinguishment										$ 16,750
Amortization of debt discount																	500
Repayment of debt					53,000
Unamortized debt discount												89,045	89,045		89,045		2,500
Convertible Notes [Member] | Xantis Private Equity Fund [Member]
Secured loan					400,000																	$ 2,680,000
Debt instrument, interest rate																						6.00%	6.00%
Debt instrument conversion price per share | $ / shares																						$ 0.02
Debt issuance costs					$ 36,000
Debt instrument maturity date					Jan. 13, 2019
Convertible Notes [Member] | St.George Investments LLC [Member]
Common stock fair value shares | $ / shares									$ 0.0071
Secured loan									$ 167,500
Debt instrument, interest rate									10.00%
Debt instruments principal amount									$ 16,750
Convertible debt									$ 184,250
Debt instrument conversion price per share | $ / shares									$ 0.012
Convertible Notes [Member] | St.George Investments LLC [Member] | Minimum [Member]
Increase in principal amount									$ 167,500
Convertible Notes [Member] | St.George Investments LLC [Member] | Maximum [Member]
Increase in principal amount									184,250
Convertible Notes [Member] | William Marshal Plc [Member]
Secured loan																						$ 2,680,000
Debt instrument, interest rate																						6.00%	6.00%
Debt instrument conversion price per share | $ / shares																						$ 0.02
Convertible Notes [Member] | William Marshal Plc [Member] | First Tranche [Member]
Secured loan				$ 100,000
Debt instrument maturity date				Jan. 24, 2019
Convertible Notes [Member] | Xantis AION Securitization Fund [Member]
Secured loan	$ 1,940,000
Debt instrument, interest rate	6.00%																			6.00%
Debt instrument conversion price per share | $ / shares	$ 0.02
Debt instrument maturity date	Jun. 9, 2019
Convertible Notes [Member] | Xantis AION Securitization Fund [Member] | First Tranche [Member]
Secured loan																			$ 735,000
Debt issuance costs																			$ 110,887
Convertible Notes [Member] | GBP [Member] | Xantis Private Equity Fund [Member]
Secured loan | £																							£ 2,000,000
Convertible Notes [Member] | GBP [Member] | William Marshal Plc [Member]
Secured loan | £																							£ 2,000,000
Convertible Notes [Member] | GBP [Member] | Xantis AION Securitization Fund [Member]
Secured loan | £																				£ 1,700,000
Note One [Member] | Rider Agreement [Member]
Gain (loss) on debt extinguishment						64,487
Principal loan amount																	248,737
Amortization of debt discount									$ 2,889
Note One [Member] | Rider Agreement [Member] | January 15, 2018 and Ending On June 15, 2018 [Member]
Installment as per the amended agreement															54,168
Note Two [Member] | Rider Agreement [Member]
Gain (loss) on debt extinguishment						$ 19,775
Principal loan amount																	73,386
Amortization of debt discount								$ 2,889
One Installment [Member]
Repayment of debt															54,168
Two Installment [Member]
Repayment of debt															54,168
Three Installment [Member]
Repayment of debt															54,168
Four Installment [Member]
Repayment of debt															54,168
Five Installment [Member]
Repayment of debt															54,168
Six Installment [Member]
Repayment of debt															54,168
Convertible Note [Member]
Common stock fair value shares | $ / shares								$ 0.0045
Secured loan							$ 53,000	$ 56,500
Debt instrument, interest rate							12.00%
Convertible debt												0	0		0
Debt instrument conversion price per share | $ / shares								$ 0.012
Debt instrument conversion price, percentage							65.00%
Debt instrument discount, percentage							35.00%
Gain (loss) on debt extinguishment							$ 28,538
Amortization of debt discount							$ 3,000	$ 6,500							2,899		$ 3,611
Repayment of debt															76,275
Unamortized debt discount												0	0		0
Convertible Note One [Member]
Debt instruments principal amount												400,000	400,000		400,000
Unamortized debt discount												10,500	10,500		10,500
Debt issuance costs												25,500	25,500		25,500
Convertible Note One [Member]
Interest expense															17,227
Convertible Note Two [Member]
Interest expense															4,307
Convertible Note Two [Member]
Debt instruments principal amount												100,000	100,000		100,000
Convertible Note Three [Member]
Debt instruments principal amount												735,000	735,000		735,000
Interest expense															132,895
Unamortized debt discount												78,545	78,545		78,545
Debt issuance costs												$ 32,342	$ 32,342		$ 32,342
Officers and Directors [Member]
Common stock fair value shares | $ / shares		$ 0.004	$ 0.004
Issuance of preferred stock | shares		320,000	320,000
Common stock value issued		$ 160,000	$ 160,000
Conversion of preferred stock into common stock | shares		100
Common stock fair value equivalents | shares		80,000,000	80,000,000
Fair value of common stock		$ 320,000
Officers and Directors [Member] | Series C Preferred Stock [Member]
Accrued salary		$ 160,000	$ 160,000
Conversion of accrued salaries into stock | shares		800,000	800,000
Preferred stock, par value | $ / shares		$ 0.001	$ 0.001
Fair value of common stock			$ 320,000
CEO [Member] | Series C Preferred Stock [Member]
Accrued salary		$ 400	$ 400
Preferred stock, par value | $ / shares		$ 0.001	$ 0.001
Common stock fair value shares | $ / shares		$ 0.004	$ 0.004
Common stock value issued		$ 160,000	$ 160,000
Common stock fair value equivalents | shares		40,000,000	40,000,000
Additional stock based compensation		$ 80,000
Common stock shares issued for conversion, shares | shares		400,000
Secured loan		$ 80,000	$ 80,000
CFO [Member] | Series C Preferred Stock [Member]
Accrued salary		$ 400	$ 400
Preferred stock, par value | $ / shares		$ 0.001	$ 0.001
Common stock fair value shares | $ / shares		$ 0.004	$ 0.004
Common stock value issued		$ 160,000	$ 160,000
Common stock fair value equivalents | shares		40,000,000	40,000,000
Additional stock based compensation		$ 80,000
Common stock shares issued for conversion, shares | shares		400,000
Secured loan		$ 80,000	$ 80,000
IRS [Member]
Accrued interest																					$ 390

Debt, Accounts Payable and Ac_4

Debt, Accounts Payable and Accrued Liabilities - Schedule of Accounts Payable and Accrued Liabilities (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Debt Disclosure [Abstract]
Accrued salaries and benefits	$ 91,685	$ 113,770
Accounts payable	139,540	64,032
Total	$ 231,225	$ 177,802

Debt, Accounts Payable and Ac_5

Debt, Accounts Payable and Accrued Liabilities - Schedule of Accounts Payable and Accrued Liabilities to Related Parties (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Debt Disclosure [Abstract]
Accrued salaries and benefits	$ 187,265	$ 233,869
Expenses payable	25,956	5,096
Accounts payable and accrued expenses - related parties	$ 213,221	$ 238,965

Debt, Accounts Payable and Ac_6

Debt, Accounts Payable and Accrued Liabilities - Schedule of Loans Payable Related Parties (Details) - USD ($)	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Debt Disclosure [Abstract]
Balance, beginning
Proceeds from loans	12,663	$ 17,707
Repayments	(12,663)	$ (17,707)
Balance, ending

Debt, Accounts Payable and Ac_7

Debt, Accounts Payable and Accrued Liabilities - Summary of Non-Convertible Notes Net of Discount and Accrued Interest (Details) - USD ($)	Sep. 30, 2018	Jan. 17, 2018	Dec. 31, 2017
Total payable	$ 260,584		$ 340,673
Non-convertible Notes November 26, 2013 JSP [Member]
Principal (net of debt discount)
Accrued Interest	37,971
Total payable	37,971
Non-convertible Notes November 3, 2017 MPD [Member]
Principal (net of debt discount)
Accrued Interest
Total payable
Non-convertible Notes September 30, 2018 EDEN [Member]
Principal (net of debt discount)	260,584
Accrued Interest	26,058
Total payable	286,642
Non-Convertible Notes [Member]
Principal (net of debt discount)	260,584
Accrued Interest	64,029
Total payable	324,613
Convertible Notes June 5, 2017 [Member]
Principal
Discount
Principal (net of debt discount)
Accrued Interest
Total payable
Convertible Notes August 9, 2017 [Member]
Principal
Discount
Principal (net of debt discount)
Accrued Interest
Total payable
Convertible Notes November 15, 2017 [Member]
Principal
Discount
Principal (net of debt discount)
Accrued Interest
Total payable
Convertible Notes January 17, 2018 [Member]
Principal	400,000
Discount	10,500
Principal (net of debt discount)	389,500
Accrued Interest	17,227
Total payable	406,727
Convertible Notes January 23, 2018 [Member]
Principal	100,000
Discount
Principal (net of debt discount)	100,000
Accrued Interest	4,307
Total payable	104,307
Convertible Notes June 8, 2018 [Member]
Principal	735,000
Discount	78,545
Principal (net of debt discount)	656,455
Accrued Interest	13,895
Total payable	670,350
Convertible Notes [Member]
Principal	1,235,000
Discount	89,045		$ 2,500
Principal (net of debt discount)	1,145,955
Accrued Interest	35,429	$ 9,188
Total payable	$ 1,181,384

Stockholders' Equity (Details N

Stockholders' Equity (Details Narrative) - USD ($)	Jun. 05, 2018	Sep. 26, 2017	Sep. 18, 2017	Nov. 11, 2016	Nov. 10, 2016	May 19, 2015	Nov. 30, 2011	Sep. 30, 2018	Dec. 31, 2017	Jul. 15, 2015
Common stock, value								$ 525,534	$ 525,534
Common stock, shares authorized								950,000,000	950,000,000
Common stock, par value								$ 0.001	$ 0.001
Common stock, shares issued								525,534,409	525,534,409
Common stock, shares outstanding								525,534,409	525,534,409
Officers and Directors [Member]
Convertible shares of common stock	100
Stock repurchased and retired during period, shares				450,000,000
Common stock, value	$ 160,000
Officers One [Member]
Stock repurchased and retired during period, shares				200,000,000
Officers Two [Member]
Stock repurchased and retired during period, shares				50,000,000
Director [Member]
Stock repurchased and retired during period, shares				200,000,000
Series A Preferred Stock [Member]
Number of preferred stock designated							5,000,000
Preferred stock voting rights							10 votes per share
Convertible shares of common stock							10
Convertible Series A Preferred Stock [Member]
Number of preferred stock designated										5,000,000
Convertible Series A Preferred Stock [Member] | Board of Directors [Member]
Preferred stock redemption and returned shares						1,983,332
Convertible Series B Preferred Stock [Member]
Number of preferred stock designated					45,000,000
Preferred stock voting rights					10 votes per share
Convertible shares of common stock					10
Series B Preferred Stock [Member]
Stock repurchased and retired during period, shares				45,000,000
Series B Preferred Stock [Member] | Officers One [Member]
Stock repurchased and retired during period, shares				20,000,000
Series B Preferred Stock [Member] | Officers Two [Member]
Stock repurchased and retired during period, shares				5,000,000
Series B Preferred Stock [Member] | Director [Member]
Stock repurchased and retired during period, shares				20,000,000
Convertible Series C Preferred Stock [Member]
Number of preferred stock designated			5,000,000
Preferred stock voting rights			100 votes per share
Convertible shares of common stock			100
Convertible Series C Preferred Stock [Member] | Officers and Directors [Member]
Accrued salary	$ 160,000	$ 240,000
Number of shares issued during period	800,000	2,400,000
Debt instrument conversion price per share	$ 0.001	$ 0.001
Shares price per share	$ 0.004	$ 0.0028
Common stock, value	$ 320,000	$ 672,000

Revenue (Details Narrative)

Revenue (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Revenue from Contract with Customer [Abstract]
Total revenues	$ 36,598	$ 9,750	$ 106,865	$ 226,389

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative)

Aug. 02, 2018USD ($)

Aug. 02, 2018GBP (£)

Jun. 05, 2017USD ($)

Mar. 31, 2017USD ($)

Dec. 07, 2013USD ($)shares

Dec. 07, 2013GBP (£)shares

Oct. 09, 2013USD ($)shares

Sep. 30, 2018USD ($)

Sep. 30, 2018USD ($)

Dec. 31, 2015USD ($)

Sep. 30, 2018GBP (£)

Oct. 09, 2013GBP (£)

Secured loan

$ 120,420

$ 286,642

$ 286,642

Restricted shares | shares

10,000

Repayment of loan

$ 56,196

Excess of restricted stock issued | shares

20,000

20,000

Litigation settlement amount

$ 411,272

411,272

Due to litigation amount

$ 411,272

226,616

Litigation damages

$ 184,656

Rent expense

$ 2,606

$ 19,462

Periodic payments

$ 5,803

Renewed Rent Agreement [Member] | from November 2017 until October 2018 [Member]

Lease agreement period

1 year

1 year

1 year

Rental expenses

$ 29,942

Lease agreement renewable period

1 year

1 year

1 year

Rent percentage higher than current rent payable

5.00%

GBP [Member]

Secured loan | £

£ 220,000

£ 75,000

Repayment of loan | £

£ 35,000

Rent expense | £

£ 2,000

Segment Information (Details Na

Segment Information (Details Narrative) - Integar	2 Months Ended	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2018
Segment Reporting [Abstract]
Reportable segments	2	1

Segment Information - Schedule

Segment Information - Schedule of Segment Information (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Revenues	$ 36,598	$ 9,750	$ 106,865	$ 226,389
Depreciation and amortization	6,065	3,187	6,983	8,762
Net income / (loss)	742,701	(1,538,770)	1,629,834	(2,291,081)
Identifiable long-lived tangible assets	5,882	2,067	5,882	2,067	$ 2,067
Consultancy [Member]
Revenues	7,067	9,750	77,334	226,389
Depreciation and amortization	646	3,187	1,564	8,762
Net income / (loss)	748,955	(1,538,770)	1,636,088	(2,291,081)
Identifiable long-lived tangible assets	5,301	2,067	5,301	2,067
Insurance Brokerage [Member]
Revenues	29,531		29,531
Depreciation and amortization	5,419		5,419
Net income / (loss)	(6,254)		(6,254)
Identifiable long-lived tangible assets	$ 581		$ 581

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	Oct. 10, 2018	Sep. 30, 2018	Sep. 30, 2017
Funding amount		$ 12,663	$ 17,707
Subsequent Event [Member]
Share price	$ 0.02
Payments of debt issuance costs	$ 98,651
Debt instrument, maturity date	Oct. 11, 2019
Subsequent Event [Member] | Second Tranche [Member]
Funding amount	$ 653,040
Carrying interest rate	6.00%
Subsequent Event [Member] | Second Tranche [Member] | GBP [Member]
Funding amount	$ 500,000