Free Flow (FFLO) 10-K 29 Apr 19 2018 FY Annual report Financial data

Document and Entity Informatin

Document and Entity Informatin - USD ($)	12 Months Ended
	Dec. 31, 2018	Mar. 30, 2019	Jun. 30, 2018
Document And Entity Information [Abstract]
Entity Registrant Name	Free Flow, Inc.
Entity Central Index Key	0001543652
Trading Symbol	fflo
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding		26,200,000
Entity Public Float			$ 0
Document Type	10-K
Document Period End Date	Dec. 31, 2018
Amendment Flag	false
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	FY
Emerging Growth Company	true
Entity Small Business	true
Entity Shell Company	false
Entity Ex Transition Period	false

Balance Sheet

Balance Sheet - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Current Assets
Cash	$ 19,115	$ 5,354
Trade Receivables - current	7,723	1,906
Trade Receivables - old	573
Advances for inventory purchases	18,963
Inventory	571,260	177,871
TOTAL CURRENT ASSETS	617,634	185,131
Fixed Assets
Land and Building, at cost	772,513
Less: Accumulated depreciaton	(30,901)
Writtendown value	741,612
TOTAL FIXED ASSETS	741,612
Other Assets
Delivery Turcks at cost	3,500	3,500
Less: Accumulated depreciaton	(2,492)	(1,120)
Writtendown value	1,008	2,380
Equipment and Delivery Trucks, after depreciation allowance	35,000
Less: Accumulated depreciaton	(7,000)
Writtendown value	28,000
TOTAL OTHER ASSETS	29,008	2,380
TOTAL ASSETS	1,388,254	187,511
Current Liabilities
Accounts Payable	7,468	21,140
Notes Payable - Related Parties	380	176,417
TOTAL CURRENT LIABILLITIES	7,848	197,557
Long Term Liabilities
Loan - secured	900,100
TOTAL LONG TERM LIABILITIES	900,100
Total Liabilities	907,948	197,557
Redeemable Preferred Stock
Stockholders' Equity (Deficit)
Preferred stock value
Common stock, ($0.0001) par value, 100,000,000 shares authorized 26,200,000 shares issued and outstanding as of December 31, 2018 and December 31, 2017	2,620	2,620
Additional paid-in-capital	114,546	114,545
Accumulated Deficit	(437,796)	(457,212)
TOTAL STOCKHOLDERS' DEFICIT	(320,629)	(340,046)
TOTAL LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT)	1,388,254	187,511
Preferred Class A [Member]
Stockholders' Equity (Deficit)
Preferred stock value	1	1
Series B Preferred Stock [Member]
Long Term Liabilities
Redeemable Preferred Stock	330,000	330,000
Series C Preferred Stock [Member]
Long Term Liabilities
Redeemable Preferred Stock	$ 470,935

Balance Sheet (Parenthetical)

Balance Sheet (Parenthetical) - $ / shares	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2015
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	26,200,000	26,200,000
Common stock, shares outstanding	26,200,000	26,200,000
Series B Preferred Stock [Member]
Redeemable preferred stock, shares authorized	500,000	500,000
Redeemable preferred stock, shares issued	330,000	0
Redeemable preferred stock, shares outstanding	330,000	0
Series C Preferred Stock [Member]
Redeemable preferred stock, shares authorized	500,000	500,000
Redeemable preferred stock, shares issued	470,935	0
Redeemable preferred stock, shares outstanding	470,935	0
Preferred Class A [Member]
Preferred stock, par value			$ 0.0001
Preferred stock, shares authorized			20,000,000
Preferred stock, shares issued			10,000

Statements of Operations

Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
REVENUES
Sales	$ 249,655	$ 340,148
TOTAL REVENUES	249,655	340,148
COST OF GOODS SOLD	38,958	217,041
GROSS PROFIT	210,696	123,107
General & Administrative Expenses	152,156	205,960
Depreciation Expense	38,573	1,820
Total General & Administrative Expenses	190,729	207,780
Other Expenses:
Provision for write-off - Inventory
Total Expenses	190,729	207,780
NET (LOSS)	$ 19,967	$ (84,673)
BASIS INCOME (LOSS) PER SHARE	$ (0.01)	$ (0.01)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING	26,200,000	26,200,000

Statement of Changes in Shareho

Statement of Changes in Shareholders' (Deficit) - 12 months ended Dec. 31, 2018 - USD ($)	Common Stock	Preferred Stock	Additional Paid-In Capital	Retained Earnings [Member]	Total
Beginning balance, shares at Dec. 31, 2017	26,200,000	10,000
Beginning balance, amount at Dec. 31, 2017	$ 2,620	$ 1	$ 114,545	$ (457,212)	$ (340,046)
Net income loss				19,967	19,967
Ending balance, shares at Dec. 31, 2018	26,200,000	10,000
Ending balance, amount at Dec. 31, 2018	$ 2,620	$ 1	$ 114,545	$ (437,245)	$ (320,629)

Statements of Cash Flows

Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
CASH FLOW FROM OPERATING ACTIVITIES
Depreciation allowance	$ 19,967	$ (84,673)
(Increase) in Other Assets - Equipment	38,573
(Increase) in Other Assets - Delivery Trucks, 2017 depreciation	(35,000)	1,820
(Increase) Advance for Inventory Purchase		14,224
(Increase) Trade Receivables	(18,963)	5,848
(Increase ) Decrease in inventory	(6,240)	22,190
(Increase) Decrease in prepaid expenses	(393,389)	48,600
NET CASH USED IN OPERATING ACTIVITIES	(395,052)	8,009
CASH FLOW FROM FINANCING ACTIVITIES
Proceeds from notes payable - related party	294,898	45,644
Proceeds form Loan from River Valley Bank	900,100
(Increase) in Fixed Assets - Land, Building	(772,513)
Proceeds from Accounts Payable - trade (Decrease in Accounts Payable)	(13,672)	(52,017)
NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES	408,813	(6,373)
NET INCREASE (DECREASE) IN CASH	13,761	1,636
CASH AT BEGINNING PERIOD	5,354	3,718
CASH AT END PERIOD	$ 19,115	$ 5,354

ORGANIZATION AND DESCRIPTION OF

ORGANIZATION AND DESCRIPTION OF BUSINESS	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
ORGANIZATION AND DESCRIPTION OF BUSINESS	Free Flow, Inc. (the "Company") was incorporated on October 28, 2011 under the laws of State of Delaware to enter the green energy industry. It began with the idea of developing swimming pool solar pump system. The solar energy business became very volatile due to constant decline in prices of solar panels. The Company could not conclude any business in the solar energy sector. In February 2016 the Company formed a subsidiary namely JK Sales, Corp. (name changed to “Accurate Auto Sales, Inc.”) and began the business of selling used auto parts. Accurate Auto Sales, Inc., at a 19+ acre facility that it now owns, in King George, VA, buys end of life and wrecked automobiles from Insurance Auctions and disassembles the same to parts. After the dis-assembly these parts are labelled and stored at its warehouse, the inventory is uploaded and sold through a very sophisticated internet network. The primary customers are auto body and mechanic shops.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	ACCOUNTING BASIS The statements were prepared following generally accepted accounting principles of the United States of America consistently applied. USE OF ESTIMATES Management uses estimates and assumptions in preparing these financial statements in accordance with U.S. generally accepted accounting principles. Those estimates and assumptions affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities, and the reported revenues and expenses. CASH AND CASH EQUIVALENTS Cash equivalents include short-term, highly liquid investments with maturities of three months or less at the time of acquisition. PROPERTY AND EQUIPMENT Property and equipment are stated net of depreciation. Equipment and fixtures are being depreciated using the straight-line method over the estimated asset lives, 5 years. INTANGIBLE ASSETS Initial Measurement Intangible asset acquisitions in which the consideration given is cash are measured by the amount of cash paid, which generally includes the transaction costs of the asset acquisition. However, if the consideration given is not in the form of cash (that is, in the form of noncash assets, liabilities incurred, or equity interests issued), measurement is based on either the cost which shall be measured based on the fair value of the consideration given or the fair value of the assets (or net assets) acquired, whichever is more clearly evident and, thus, more reliably measurable. Subsequent Measurement The company accounts for its intangible assets under the Financial Accounting Standards Board ("FASB") Accounting Standards Codification Subtopic ("ASC") 350-30-35 "Intangibles--Goodwill and Other--General Intangibles Other than Goodwill-Subsequent Measurement". Under this method the company is required to test an indefinite-lived intangible asset for impairment on at least an annual basis. This is done by comparing the asset's fair value with its carrying amount. If the carrying amount exceeds the asset's fair value, the difference in those amounts is recognized as an impairment loss. INCOME TAXES The Company accounts for its income taxes in accordance with FASB Accounting Standards Codification ("ASC") No. 740, "Income Taxes". Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax balances. Deferred tax assets and liabilities are measured using enacted or substantially enacted tax rates expected to apply to the taxable income in the years in which those differences are expected to be recovered or settled. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all the deferred tax assets will not be realized. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the date of enactment or substantive enactment. FINANCIAL INSTRUMENTS Fair value measurements are determined based on the assumptions that market participants would use in pricing an asset or liability. ASC 820-10 establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. FASB ASC 820 establishes a fair value hierarchy that prioritizes the use of inputs used in valuation methodologies into the following three levels: Level 1: Quoted prices (unadjusted) for identical assets or liabilities in active markets. A quoted price in an active market provides the most reliable evidence of fair value and must be used to measure fair value whenever available. Level 2: Significant other observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data. Level 3: Significant unobservable inputs that reflect a reporting entity's own assumptions about the assumptions that market participants would use in pricing an asset or liability. For example, level 3 inputs would relate to forecasts of future earnings and cash flows used in a discounted future cash flows method. The carrying amounts reported in the balance sheet for cash, accounts payable and notes payable approximate their estimated fair market value based on the short-term maturity of this instrument. In addition, FASB ASC 825-10-25 "Fair Value Option" was effective for January 1, 2008. ASC 825-10-25 expands opportunities to use fair value measurements in financial reporting and permits entities to choose to measure many financial instruments and certain other items at fair value. NET LOSS PER SHARE Basic loss per share includes no dilution and is computed by dividing loss available to common stockholders by the weighted average number of common shares outstanding for the period. Dilutive loss per share reflects the potential dilution of securities that could share in the losses of the Company. Because the Company does not have any potentially dilutive securities, the accompanying presentation is only of basic loss per share. RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS Recent accounting pronouncements that the Company has adopted or that will be required to adopt in the future are summarized below. In May 2011, FASB issued Accounting Standards Update ("ASU") No. 2011-04, "Fair Value Measurement (Topic 820): Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRS" ("ASU No. 2011-04"). ASU No. 2011-04 provides guidance which is expected to result in common fair value measurement and disclosure requirements between U.S. GAAP and IFRS. It changes the wording used to describe many of the requirements in U.S. GAAP for measuring fair value and for disclosing information about fair value measurements. It is not intended for this update to result in a change in the application of the requirements in Topic 820. The amendments in ASU No. 2011-04 are to be applied prospectively. ASU No. 2011-04 is effective for public companies for interim and annual periods beginning after December 15, 2011. Early application is not permitted. This update is not expected to have a material impact on the Company's financial statements. In June 2011, the FASB issued ASU No. 2011-05, "Comprehensive Income (Topic 220): Presentation of Comprehensive Income" ("ASU No. 2011-05"). In ASU No. 2011-05, an entity has the option to present the total of comprehensive income, the components of net income, and the components of other comprehensive income either in a single continuous statement of comprehensive income or in two separate but consecutive statements. In both choices, an entity is required to present each component of net income along with total net income, each component of other comprehensive income along with a total for other comprehensive income, and a total amount for comprehensive income. The amendments in ASU No. 2011-05 do not change the items that must be reported in other comprehensive income or when an item of other comprehensive income must be reclassified to net income. They also do not change the presentation of related tax effects, before related tax effects, or the portrayal or calculation of earnings per share. The amendments in ASU No. 2011-05 should be applied retrospectively. The amendment is effective for fiscal years, and interim periods within those years, beginning after December 15, 2011. Early adoption is permitted, because compliance with the amendments is already permitted. The amendments do not require any transition disclosures. This update is not expected to have a material impact on the Company's financial statements. In September 2011, the FASB issued ASU No. 2011-08, "Intangibles -- Goodwill and Other (Topic 350)" ("ASU No. 2011-08"). In ASU No. 2011-08, an entity is permitted to make a qualitative assessment of whether it is more likely than not that a reporting unit's fair value is less than its carrying amount before applying the two-step goodwill impairment test. If an entity concludes that it is not more likely than not that the fair value of a reporting unit is less than its carrying amount, it would not be required to perform the two-step impairment test for that reporting unit. The ASU's objective is to simplify how an entity tests goodwill for impairment. The amendments in ASU No. 2011-08 are effective for annual and interim goodwill and impairment tests performed for fiscal years beginning after December 15, 2011. Early adoption is permitted, including for annual and interim goodwill impairment tests performed as of a date before September 15, 2011, if an entity's financial statements for the most recent annual or interim period have not yet been issued. The Company is evaluating the requirements of ASU No. 2011-08 and has not yet determined whether a revised approach to evaluation of goodwill impairment will be used in future assessments. The Company does not expect the adoption of ASU No. 2011-08 to have a material impact on its financial statements. Other accounting standards that have been issued or proposed by the FASB that do not require adoption until a future date are not expected to have a material impact on the financial statements upon adoption. The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

PROVISION FOR INCOME TAXES

PROVISION FOR INCOME TAXES	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
PROVISION FOR INCOME TAXES	Realization of deferred tax assets is dependent upon sufficient future taxable income during the period that deductible temporary differences and carry-forwards are expected to be available to reduce taxable income. As the achievement of required future taxable income is uncertain, the Company recorded a valuation allowance. As of December 31, 2018 the Company had a net operating loss carry-forward of approximately $437,796. Net operating loss carry-forward, expires twenty years from the date the loss was incurred. The Company is subject to United States federal and state income taxes at an approximate rate of 34%. The reconciliation of the provision for income taxes at the United States federal statutory rate compared to the Company's income tax expense as reported is as follows: Free Flow, Inc. Tax Calculations December 31, December 31, 2018 2017 Net (profit) loss before taxes per financial statement $ 19,967 $ 81,183 Income tax rate 34 % 34 % Income tax benefit (6,789 ) (28,170 ) Valuation allowance change (17,406 ) (28,170 ) Provision for income tax $ 0 $ 0 The December 31, 2017 was reported as $82,853 and has been reduced to $81,183 as depreciation was not provided for in the previous year which has now been provided by adjustment to the appropriate account. Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Deferred income taxes arise from temporary differences in the recognition of income and expenses for financial reporting and tax purposes. The significant components of deferred income tax assets and liabilities at December 31, 2018 and December 31, 2017 are as follows: December 31, December 31, 2018 2017 Net operating loss carry forward $ 437,796 $ 457,212 Valuation allowance $ (437,796 ) $ (457,212 ) Net deferred income tax asset - - The Company has recognized a valuation allowance for the deferred income tax asset since the Company cannot be assured that it is more likely than not that such benefit will be utilized in future years. The valuation allowance is reviewed annually. When circumstances change, and which cause a change in management's judgment about the realizability of deferred income tax assets, the impact of the change on the valuation allowance is generally reflected in current income.

PROPERTY AND EQUIPEMENT

PROPERTY AND EQUIPEMENT	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
PROPERTY AND EQUIPEMENT	Property and equipment consists of the following: As of December 31, 2018 2017 Property - Land & Building, at cost $ 772,412 $ - Delivery Trucks, at cost 3,500 3,500 Equipment - at cost 35,000 - Total Fixed Assets 810,912 3,500 Less: Accumulted depreciation (40,393 ) (1,120 ) $ 770,519 $ 2,380 Depreciation expenses for the periods ended December 31, 2017 and December 31, 2016 were $0 and $0 respectively

INVENTORY

INVENTORY	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
INVENTORY	As of December 2018 2017 Auto Parts (used) $ 571,260 $ 177,871 $ 571,260 $ 177,871 The increase in the inventory was a result of financing secured from River Valley Bank, and would significantly support increase of sales.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
COMMITMENTS AND CONTINGENCIES	LITIGATION The Company is not presently involved in any litigation.

GOING CONCERN

GOING CONCERN	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
GOING CONCERN	Future issuances of the Company's equity or debt securities will be required for the Company to continue to finance its operations and continue as a going concern. The Company's present revenues are insufficient to meet operating expenses. The financial statement of the Company has been prepared assuming that the Company will continue as a going concern, which contemplates, among other things, the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has incurred cumulative net losses of $437,796 since its inception and requires capital for its contemplated operational and marketing activities to take place. The Company's ability to raise additional capital through the future issuances of common stock is unknown. The obtainment of additional financing, the successful development of the Company's contemplated plan of operations, and its transition, ultimately, to the attainment of profitable operations are necessary for the Company to continue operations. The ability to successfully resolve these factors raise substantial doubt about the Company's ability to continue as a going concern. The financial statements of the Company do not include any adjustments that may result from the outcome of these uncertainties.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
RELATED PARTY TRANSACTIONS	Sabir Saleem, the officer and director of the Company, may in the future, become involved in other business opportunities as they become available, thus he may face a conflict in selecting between the Company and his other business opportunities. The Company has not formulated a policy for the resolution of such conflicts.

NOTES PAYABLE - RELATED PARTY

NOTES PAYABLE - RELATED PARTY	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
NOTES PAYABLE - RELATED PARTY	REDFIELD HOLDINGS, LTD, MAIN SHAREHOLDER During the year 2018, the Company received additional loans totaling $294,518.09 from Redfield Holdings, Ltd and the Company paid $0 of the loan balance. and the total amount owed by the Company to Redfield Holdings, Ltd. Thus on December 31, 2018 was $470,935. By mutual consent, this loan amount was converted to preferred shares – Series –C and classified as mezzanine capital for Accurate Auto Parts, Inc. The qualifications are as under: a) Each share to carry one vote. b) Each share will be redeemable upon repayment of Loan(s) made by River Valley Bank to Accurate Auto Parts, Inc. c) Each share will be junior to any debt incurred by the Company. d) The redemption value will be the par value at which such "preferred shares - series C" are bought by the subscriber. e) Each share will carry a dividend right at par with the common shares. The Company issued 9,700 shares to Redfield Holdings, Ltd. against a subscription for $58,000 which was accepted by the Company and shares there against issued to Redfield Holdings, Ltd.

CAPITAL STOCK

CAPITAL STOCK	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
CAPITAL STOCK	The Company's capitalization is 100,000,000 common shares with a par value of $0.0001 per share and 20,000,000 preferred stock, with a par value of $ 0.0001 per share. Of the 20,000,000 authorized Preferred Stock, the company has designated 10,000 shares as "Preferred Shares - Series A". Each share of "Preferred Share - Series A" carries voting rights equal to ten thousand (10,000) votes. In other words, the 10,000 "Preferred Shares - Series A" collectively have a voting right equal to one hundred million (100,000,000) common shares of the Corporation. On November 22, 2011, the Company issued a total of 25,000,000 shares of common stock to one director for cash in the amount of $0.0008 per share for a total of $20,000 On December 6, 2011, the Company issued a total of 1,200,000 shares of common stock to Garden Bay International for cash in the amount of $0.000833 per share for a total of $1,000. On August 1, 2014, the Company issued 300 Preferred Shares--series A to Redfield Holdings Ltd. for $1 each for a total of $300 On March 30, 2015, the Company issued 9,700 Preferred Shares – Series A to Redfield Holdings Ltd. for a total sum of $58,000. On December 31, 2014 the Company had a Note outstanding in the principal amount of $330,000 plus interest payable to GS Pharmaceuticals, Inc. On March 31, 2015, by mutual consent this note and accrued interest was converted to 330,000 preferred shares - Series "B" On December 31, 2018 the Company had a Note outstanding in the principal amount of $470,935; by mutual consent this note and accrued interest was converted to 470,935 preferred shares - Series C". As of December 31, 2018, the Company had 26,200,000 shares of common stock issued and outstanding and 10,000 shares of preferred Shares – Series “A”, 330,000 Series “B” and 470,935 Series “C” issued and outstanding.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
ACCOUNTING BASIS	The statements were prepared following generally accepted accounting principles of the United States of America consistently applied. USE OF ESTIMATES Management uses estimates and assumptions in preparing these financial statements in accordance with U.S. generally accepted accounting principles. Those estimates and assumptions affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities, and the reported revenues and expenses.
CASH AND CASH EQUIVALENTS	Cash equivalents include short-term, highly liquid investments with maturities of three months or less at the time of acquisition.
PROPERTY AND EQUIPMENT	Property and equipment are stated net of depreciation. Equipment and fixtures are being depreciated using the straight-line method over the estimated asset lives, 5 years.
INTANGIBLE ASSETS	Initial Measurement Intangible asset acquisitions in which the consideration given is cash are measured by the amount of cash paid, which generally includes the transaction costs of the asset acquisition. However, if the consideration given is not in the form of cash (that is, in the form of noncash assets, liabilities incurred, or equity interests issued), measurement is based on either the cost which shall be measured based on the fair value of the consideration given or the fair value of the assets (or net assets) acquired, whichever is more clearly evident and, thus, more reliably measurable. Subsequent Measurement The company accounts for its intangible assets under the Financial Accounting Standards Board ("FASB") Accounting Standards Codification Subtopic ("ASC") 350-30-35 "Intangibles--Goodwill and Other--General Intangibles Other than Goodwill-Subsequent Measurement". Under this method the company is required to test an indefinite-lived intangible asset for impairment on at least an annual basis. This is done by comparing the asset's fair value with its carrying amount. If the carrying amount exceeds the asset's fair value, the difference in those amounts is recognized as an impairment loss. INCOME TAXES The Company accounts for its income taxes in accordance with FASB Accounting Standards Codification ("ASC") No. 740, "Income Taxes". Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax balances. Deferred tax assets and liabilities are measured using enacted or substantially enacted tax rates expected to apply to the taxable income in the years in which those differences are expected to be recovered or settled. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all the deferred tax assets will not be realized. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the date of enactment or substantive enactment.
FINANCIAL INSTRUMENTS	Fair value measurements are determined based on the assumptions that market participants would use in pricing an asset or liability. ASC 820-10 establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. FASB ASC 820 establishes a fair value hierarchy that prioritizes the use of inputs used in valuation methodologies into the following three levels: Level 1: Quoted prices (unadjusted) for identical assets or liabilities in active markets. A quoted price in an active market provides the most reliable evidence of fair value and must be used to measure fair value whenever available. Level 2: Significant other observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data. Level 3: Significant unobservable inputs that reflect a reporting entity's own assumptions about the assumptions that market participants would use in pricing an asset or liability. For example, level 3 inputs would relate to forecasts of future earnings and cash flows used in a discounted future cash flows method. The carrying amounts reported in the balance sheet for cash, accounts payable and notes payable approximate their estimated fair market value based on the short-term maturity of this instrument. In addition, FASB ASC 825-10-25 "Fair Value Option" was effective for January 1, 2008. ASC 825-10-25 expands opportunities to use fair value measurements in financial reporting and permits entities to choose to measure many financial instruments and certain other items at fair value. NET LOSS PER SHARE Basic loss per share includes no dilution and is computed by dividing loss available to common stockholders by the weighted average number of common shares outstanding for the period. Dilutive loss per share reflects the potential dilution of securities that could share in the losses of the Company. Because the Company does not have any potentially dilutive securities, the accompanying presentation is only of basic loss per share.
RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS	Recent accounting pronouncements that the Company has adopted or that will be required to adopt in the future are summarized below. In May 2011, FASB issued Accounting Standards Update ("ASU") No. 2011-04, "Fair Value Measurement (Topic 820): Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRS" ("ASU No. 2011-04"). ASU No. 2011-04 provides guidance which is expected to result in common fair value measurement and disclosure requirements between U.S. GAAP and IFRS. It changes the wording used to describe many of the requirements in U.S. GAAP for measuring fair value and for disclosing information about fair value measurements. It is not intended for this update to result in a change in the application of the requirements in Topic 820. The amendments in ASU No. 2011-04 are to be applied prospectively. ASU No. 2011-04 is effective for public companies for interim and annual periods beginning after December 15, 2011. Early application is not permitted. This update is not expected to have a material impact on the Company's financial statements. In June 2011, the FASB issued ASU No. 2011-05, "Comprehensive Income (Topic 220): Presentation of Comprehensive Income" ("ASU No. 2011-05"). In ASU No. 2011-05, an entity has the option to present the total of comprehensive income, the components of net income, and the components of other comprehensive income either in a single continuous statement of comprehensive income or in two separate but consecutive statements. In both choices, an entity is required to present each component of net income along with total net income, each component of other comprehensive income along with a total for other comprehensive income, and a total amount for comprehensive income. The amendments in ASU No. 2011-05 do not change the items that must be reported in other comprehensive income or when an item of other comprehensive income must be reclassified to net income. They also do not change the presentation of related tax effects, before related tax effects, or the portrayal or calculation of earnings per share. The amendments in ASU No. 2011-05 should be applied retrospectively. The amendment is effective for fiscal years, and interim periods within those years, beginning after December 15, 2011. Early adoption is permitted, because compliance with the amendments is already permitted. The amendments do not require any transition disclosures. This update is not expected to have a material impact on the Company's financial statements. In September 2011, the FASB issued ASU No. 2011-08, "Intangibles -- Goodwill and Other (Topic 350)" ("ASU No. 2011-08"). In ASU No. 2011-08, an entity is permitted to make a qualitative assessment of whether it is more likely than not that a reporting unit's fair value is less than its carrying amount before applying the two-step goodwill impairment test. If an entity concludes that it is not more likely than not that the fair value of a reporting unit is less than its carrying amount, it would not be required to perform the two-step impairment test for that reporting unit. The ASU's objective is to simplify how an entity tests goodwill for impairment. The amendments in ASU No. 2011-08 are effective for annual and interim goodwill and impairment tests performed for fiscal years beginning after December 15, 2011. Early adoption is permitted, including for annual and interim goodwill impairment tests performed as of a date before September 15, 2011, if an entity's financial statements for the most recent annual or interim period have not yet been issued. The Company is evaluating the requirements of ASU No. 2011-08 and has not yet determined whether a revised approach to evaluation of goodwill impairment will be used in future assessments. The Company does not expect the adoption of ASU No. 2011-08 to have a material impact on its financial statements. Other accounting standards that have been issued or proposed by the FASB that do not require adoption until a future date are not expected to have a material impact on the financial statements upon adoption. The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

PROVISION FOR INCOME TAXES (Tab

PROVISION FOR INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Schedule of reconciliation of effective income tax rate	December 31, December 31, 2018 2017 Net (profit) loss before taxes per financial statement $ 19,967 $ 81,183 Income tax rate 34 % 34 % Income tax benefit (6,789 ) (28,170 ) Valuation allowance change (17,406 ) (28,170 ) Provision for income tax $ 0 $ 0
Schedule of significant components of deferred income tax assets and liabilities	December 31, December 31, 2018 2017 Net operating loss carry forward $ 437,796 $ 457,212 Valuation allowance $ (437,796 ) $ (457,212 )

PROPERTY AND EQUIPEMENT (Tables

PROPERTY AND EQUIPEMENT (Tables)	12 Months Ended
	Dec. 31, 2018
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	As of December 31, 2018 2017 Property - Land & Building, at cost $ 772,412 $ - Delivery Trucks, at cost 3,500 3,500 Equipment - at cost 35,000 - Total Fixed Assets 810,912 3,500 Less: Accumulted depreciation (40,393 ) (1,120 ) $ 770,519 $ 2,380

INVENTORY (Tables)

INVENTORY (Tables)	12 Months Ended
	Dec. 31, 2018
Inventory Disclosure [Abstract]
Schedule of inventory	As of December 2018 2017 Auto Parts (used) $ 571,260 $ 177,871 $ 571,260 $ 177,871

ORGANIZATION AND DESCRIPTION _2

ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Narrative)	12 Months Ended
	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Date of incorporation	Oct. 28, 2011
State of incorporation	Delaware

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - Equipment [Member]	12 Months Ended
	Dec. 31, 2018
Property, Plant and Equipment [Line Items]
Depreciation method	Straight-line method
Estimated useful life	5 years

PROVISION FOR INCOME TAXES (Det

PROVISION FOR INCOME TAXES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Net (profit) loss before taxes per financial statement	$ 19,967	$ 81,183
Income tax rate	34.00%	34.00%
Income tax benefit	$ (6,789)	$ (28,170)
Valuation allowance change	(17,406)	(28,170)
Provision for income tax	$ 0	$ 0

PROVISION FOR INCOME TAXES (D_2

PROVISION FOR INCOME TAXES (Details 1) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Net operating loss carry forward	$ 437,796	$ 457,212
Valuation allowance	$ (437,796)	$ (457,212)

PROVISION FOR INCOME TAXES (D_3

PROVISION FOR INCOME TAXES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Net operating loss carry-forward	$ 437,796
Expiration period for net operating loss carry-forward	20 years
Statutory federal income tax rate	34.00%	34.00%
Net (profit) loss before taxes per financial statement	$ 19,967	$ 81,183
Net profit loss after adjustment		$ 82,853

PROPERTY AND EQUIPEMENT (Detail

PROPERTY AND EQUIPEMENT (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Total Fixed Assets	$ 810,912	$ 3,500
Less: Accumulated Depreciation	(40,393)	(1,120)
Net Fixed Assets	770,519	2,380
Property - Land & Building [Member]
Total Fixed Assets	772,412
Delivery Trucks [Member]
Total Fixed Assets	3,500	3,500
Equipment [Member]
Total Fixed Assets	$ 35,000

PROPERTY AND EQUIPEMENT (Deta_2

PROPERTY AND EQUIPEMENT (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Property, Plant and Equipment [Abstract]
Depreciation expenses	$ 0	$ 0

INVENTORY (Details)

INVENTORY (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Inventory [Line Items]
Total inventory	$ 571,260	$ 177,871
Auto Parts [Member]
Inventory [Line Items]
Total inventory	$ 571,260	$ 177,871

GOING CONCERN (Detail Narrative

GOING CONCERN (Detail Narrative) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Going Concern [Abstract]
Accumulated deficit	$ (437,796)	$ (457,212)

NOTES PAYABLE - RELATED PARTY (

NOTES PAYABLE - RELATED PARTY (Details Narrative)	12 Months Ended
	Dec. 31, 2018USD ($)shares
Related Party Transaction [Line Items]
Due to related party	$ 470,935
Redfield Holdings Ltd [Member]
Related Party Transaction [Line Items]
Number of shares issued | shares	9,700
Accepted subscription	$ 58,000
Additional borrowings	294,518
Repayment of related party debt	0
Due to related party	$ 470,935

CAPITAL STOCK (Details Narrativ

CAPITAL STOCK (Details Narrative) - USD ($)	Aug. 01, 2014	Dec. 06, 2011	Mar. 31, 2015	Mar. 30, 2015	Nov. 22, 2011	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2014
Stock Transactions [Line Items]
Common stock, shares authorized						100,000,000	100,000,000
Common stock, par value (in dollars per share)						$ 0.0001	$ 0.0001
Common stock, shares issued						26,200,000	26,200,000
Common stock, shares outstanding						26,200,000	26,200,000
Due to related party						$ 470,935
Garden Bay International [Member]
Stock Transactions [Line Items]
Stock issued, per share amount (in dollars per share)		$ 0.000833
Number of shares issued		1,200,000
Value of shares issued		$ 1,000
Director [Member]
Stock Transactions [Line Items]
Stock issued, per share amount (in dollars per share)					$ 0.0008
Number of shares issued					25,000,000
Value of shares issued					$ 20,000
Series C Preferred Stock [Member]
Stock Transactions [Line Items]
Number of shares issued in conversion						470,935
Series A Preferred Stock [Member]
Stock Transactions [Line Items]
Preferred stock, shares authorized						10,000
Description of designated shares						Each share of "Preferred Share - Series A" carries voting rights equal to ten thousand (10,000) votes.
Description of voting rights						voting right equal to one hundred million (100,000,000) common shares of the Corporation.
Preferred stock, shares issued						10,000
Preferred stock, shares outstanding						10,000
Gs Pharmaceuticals [Member] | Series B Preferred Stock [Member]
Stock Transactions [Line Items]
Number of shares issued in conversion			330,000
Gs Pharmaceuticals [Member] | Convertible Notes Payable [Member]
Stock Transactions [Line Items]
Principal amount of note outstanding								$ 330,000
Redfield Holdings Ltd [Member]
Stock Transactions [Line Items]
Number of shares issued						9,700
Due to related party						$ 470,935
Redfield Holdings Ltd [Member] | Series A Preferred Stock [Member]
Stock Transactions [Line Items]
Number of shares issued in conversion				9,700
Value of note converted				$ 58,000
Stock issued, per share amount (in dollars per share)	$ 1
Number of shares issued	300