Apptigo International (APPG) 10-Q/A 13 Jan 16 2015 Q2 Quarterly report (amended) Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2015	Aug. 19, 2015
Document and Entity Information:
Entity Registrant Name	Apptigo International, Inc.
Document Type	10-Q/A
Document Period End Date	Jun. 30, 2015
Amendment Flag	true
Entity Central Index Key	1,562,738
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		31,157,326
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q2
Amendment Description	This amendment is being filed solely to restate the financial statements as of and for the quarter ended June 30, 2015 and the six months ended June 30, 2015 for a failure to properly account for the derivative liability on a convertible note.

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Assets, Current
Cash	$ 1,091	$ 9,513
Total current assets	1,091	9,513
Furniture and Fixtures net accumulated depreciation $8,037 and $4,019	41,683	45,702
Deposits	5,592	5,592
Total Assets	48,366	60,807
Liabilities and Stockholders' Deficit
Accounts payable and accrued liabilities	45,750	36,987
Payroll liabilities	80,312	29,925
Convertible debenture - related party - net of discount $1,931 and $4,419	9,965	16,408
Convertible debenture - net of discount $164,039 and $38,105	113,848	22,470
Derivative liability	401,117	324,826
Total current liabilities	650,992	430,616
Long term convertible debenture	78,049	100,556
Derivative liability - long term	238,354	0
Total liabilities	$ 967,395	$ 531,172
Commitments and Contingencies
Stockholders' Deficit
Preferred stock, $0.001 par value: 1,000,000 authorized 145,000 and 145,000 shares issued and outstanding as of June 30, 2015 and December 31, 2014, respectively	$ 1,450	$ 1,450
Common stock, $0.001 par value: 100,000,000 authorized; 30,846,076 and 29,225,000 shares issued and outstanding as of June 30, 2015 and December 31, 2014, respectively	30,846	29,225
Common stock - unissued	64,583	1,033
Additional paid-in-capital	1,788,643	1,637,841
Accumulated deficit	(2,804,551)	(2,139,914)
Total stockholders' deficit	(919,029)	(470,365)
Total liability and stockholders' deficit	$ 48,366	$ 60,807

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Accumulated depreciation	$ 8,037	$ 4,019
Discount on convertible debenture related party	1,931	4,419
Discount on convertible debenture	$ 164,039	$ 38,105
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	145,000	145,000
Preferred stock, shares outstanding	145,000	145,000
Common stock, par value	$ 0.001	$ .001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	30,846,076	29,225,000
Common stock, shares outstanding	30,846,076	29,225,000

Condensed Consolidated Statemen

Condensed Consolidated Statement of Operations - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Income Statement [Abstract]
Revenue	$ 0	$ 0	$ 0	$ 0
Operating expenses:
Selling, general and administrative expenses	333,510	190,335	581,767	196,529
Research and development expense	330	0	34,109	0
Depreciation Expense	2,009	1,417	4,018	1,417
Total operating expenses	335,849	191,752	619,894	197,946
Loss from operations	(335,849)	(191,752)	(619,894)	(197,946)
Other income/expense
Interest expense - related party	(3,665)	0	(5,542)	0
Interest expense	(32,539)	0	(183,986)	(2,100)
Derivative gain	659,889	0	144,785	0
Loss before income tax	287,836	(191,752)	(664,637)	(200,046)
Provision for income tax	0	0	0	0
Net loss	$ 287,836	$ (191,752)	$ (664,637)	$ (200,046)
Net loss per share: basic	$ (.01)	$ (0.01)	$ (.02)	$ (0.02)
Net loss per share: diluted	$ (.01)	$ (.01)	$ (.01)	$ (.02)
Weighted average shares outstanding: basic	30,609,345	24,330,769	33,174,164	12,300,556
Weighted average shares outstanding: diluted	53,825,515	24,330,769	56,338,334	12,300,556

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Cash Flows - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014	Dec. 31, 2014
Cash flows from operating activities
Net loss	$ 287,836	$ (191,752)	$ (664,637)	$ (200,046)
Adjustments to reconcile net loss to net cash used in operating activities
Depreciation	2,009	1,417	4,018	1,417
Gain-in derivative liability	(659,889)	0	(144,785)	0
Stock-based compensation			139,303	0
Changes in operating assets and liabilities
Accrued interest - related party			5,542	0
Accrued interest			183,986	0
Accounts payable and accrued liabilities			8,764	36,869
Payroll liabilities			50,387	9,096
Prepaid expenses			0	408
Due from related party			0	0
Net cash used in operating activities			(417,422)	(152,256)
Cash flows from Investing activities
Furniture and fixtures			0	(36,462)
Application design			0	(40,090)
Logo			0	(900)
Net cash used in investing activities			0	(77,452)
Cash flow from financing activities
Repayment of convertible debenture - related party			(10,000)	0
Proceeds from convertible debenture			419,000	22,100
Proceeds from issuance of common stock			0	450,000
Net cash provided by financing activities			409,000	472,100
Net increase in cash and equivalents			(8,422)	242,392
Cash and cash equivalents at beginning of the period			9,513	3,714	$ 3,714
Cash and cash equivalents at end of the period	$ 1,091	$ 246,106	1,091	246,106	$ 9,513
Supplemental cash flow information:
Cash paid for interest			0	0
Cash paid for income taxes			0	0
Conversion of convertible debenture			$ 47,117	$ 0

1. SUMMARY OF SIGNIFICANT ACCOU

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2015
Accounting Policies [Abstract]
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Apptigo International Inc. and its wholly-owned subsidiary (“collectively “Apptigo” or the “Company”) designs, develops, markets and sells software applications. The Company sells its products worldwide through online stores. Basis of Presentation The accompanying condensed consolidated financial statements include the accounts of the Company. Intercompany accounts and transactions have been eliminated. The preparation of these consolidated financial statements in conformity with U.S. generally accepted accounting principles (“GAAP”) requires management to make estimates and assumptions that affect the amounts reported in these consolidated financial statements and accompanying notes. Actual results could differ materially from those estimates. The Company’s year ends on December 31. Restatement The Company entered into Secured Convertible Debentures detailed in Note 3. The company assessed the fair value of the conversion option using the Black Scholes pricing model and recorded a derivative liability for the value. The adjustment for this valuation to Derivative Liability is $583,064. An adjustment to change in fair value of derivative liability is a loss of $1,058,107 for the six months ended June 30, 2015. During the three months ended June 30, 2015, the company recognized a change in derivative for the convertible debenture in amount of $1,422,037, the resulting derivative liability balance at June 30, 2015 is $639,471. During the three months ended June 30, 2015, there was a change in selling general and administrative expense in the amount of $21,428 related to stock based compensation recalculation. Additionally, there are changes to interest expense related party in the amount of $3,665 and interest expense in the amount of $46,814 based on recalculations. The following table provides additional details regarding the changes to the balance sheet, statement of operations and statement of cash flows as of and for the three and six months ended June 30, 2015. As Reported Change Restated June 30, June 30, Assets 2015 2015 Cash $ 1,091 1,091 Total current assets 1,091 – 1,091 Furniture and Fixtures net accumulated depreciation $8,037 and $4,019 41,683 – 41,683 Deposits 5,592 – 5,592 Total assets $ 48,366 48,366 Liabilities and Stockholders' Deficit Accounts payable and accrued liabilities $ 45,751 – 45,750 Payroll liabilities 80,312 – 80,312 Convertible debenture - related party - net of discount $1,931 and $4,419 9,965 – 9,965 Convertible debenture - net of discount $164,039 and $38,105 150,542 (36,694 ) 113,848 Derivative liability - current 1,222,535 (821,418 ) 401,117 Total current liabilities 1,509,105 650,992 Long term convertible debenture 211,980 (133,931 ) 78,049 Derivative liability - long term – 238,354 238,354 Total liabilities 1,721,085 967,395 Commitments and contingencies Stockholders' Deficit Preferred stock, $0.001 par value: 1,000,000 authorized 145,000 and 145,000 shares issued and outstanding as of June 30, 2015 and December 31, 2014, respectively – Common stock, $0.001 par value: 100,000,000 authorized; 30,846,076 and 29,225,000 shares issued and outstanding as of June 30, 2015 and December 31, 2014, respectively – Common stock - unissued 64,583 – 64,583 Additional paid in capital 2,018,865 (230,222 ) 1,788,643 Accumulated deficit (3,788,462 ) 983,911 (2,804,551 ) Total stockholders' deficit (1,672,719 ) (919,029 ) Total liability and stockholders' deficit $ 48,366 48,366 As Reported Change Restated For the For the three months three months ended ended June 30, June 30, 2015 2015 Revenue $ – – Operating expenses Selling, general and administrative expenses 354,938 (21,428 ) 333,510 Research and development expense 330 – 330 Depreciation expense 2,009 – 2,009 Total operating expenses 357,277 335,849 Loss from operation (357,277 ) (335,849 ) Other income (expense) Interest expense - related party – (3,665 ) (3,665 ) Interest expense (79,353 ) 46,814 (32,539 ) Derivative expense (762,148 ) 1,422,037 659,889 Loss before income tax (1,198,778 ) 287,836 Provision for income tax – – Net Loss $ (1,198,778 ) $ 287,836 Net loss per share: basic $ (0.04 ) $ (0.01 ) Net loss per share: diluted $ – $ (0.01 ) Weighted average shares outstanding: basic 30,609,345 30,609,345 Weighted average shares outstanding: diluted – 53,825,515 As Reported Change Restated For the For the six months six months ended ended June 30, June 30 2015 2015 Revenue $ – – Operating expenses Selling, general and administrative expenses 600,574 (18,807 ) 581,767 Research and development expense 33,779 330 34,109 Depreciation expense 4,018 – 4,018 Total operating expenses 638,371 (18,477 ) 619,894 Loss from operation (638,371 ) 18,477 (619,894 ) Other income (expense) Interest expense - related party – (5,542 ) (5,542 ) Interest expense (96,855 ) (87,131 ) (183,986 ) Derivative expense (913,322 ) 1,058,107 144,785 Loss before income tax (1,648,548 ) 983,911 (664,637 ) Provision for income tax – – Net Loss $ (1,648,548 ) $ (664,637 ) Net loss per share: basic $ (0.01 ) $ (0.02 ) Net loss per share: diluted $ – $ (0.01 ) Weighted average shares outstanding: basic 157,906,569 33,174,164 Weighted average shares outstanding: diluted – 56,338,334 As Reported Change Restated For the For the six months six months ended ended June 30, June 30, 2015 2015 Cash flows from operating activities Net loss $ (1,648,548 ) 983,911 (664,637 ) Adjustments to reconcile net loss to net cash used in operating activities Depreciation 4,018 – 4,018 Change in derivative liability – (144,785 ) (144,785 ) Stock-based compensation 157,779 (18,476 ) 139,303 Changes in operating assets and liabilities Accrued interest - related party – 5,542 5,542 Accrued interest 96,855 87,131 183,986 Accounts payable and accrued liabilities 8,765 (1 ) 8,764 Payroll liabilities 50,387 – 50,387 Prepaid expenses – – – Derivative Liability 913,322 (913,322 ) – Due from related party – – – Net cash used in operating activities (417,422 ) – (417,422 ) Cash flows from investing activities Furniture and fixtures – – – Application design – – – Logo – – – Net cash provided by investing activities – – – Cash flow from financing activities Repayment of convertible debenture - related party (10,000 ) – (10,000 ) Proceeds from convertible debenture 419,000 – 419,000 Proceeds from issuance of common stock – – – Net cash provided by financing activities 409,000 – 409,000 Net decrease in cash and cash equivalents (8,422 ) – (8,422 ) Cash and cash equivalents at beginning of period 9,513 – 9,513 Cash and cash equivalents at end of period $ 1,091 – $ 1,091 Supplemental disclosure of cash flow information Cash paid during period for Cash paid for interest $ – – $ – Cash paid for income taxes $ – – $ – Conversion of convertible debenture $ 47,117 – $ 47,117 Nature of Business Operations Organization and Description of Business The Company was originally incorporated under the laws of the State of Nevada on October 23, 2012 under the name of “Balius Corp.” (“Inception”). Effective April 15, 2014, we acquired Apptigo Inc., a Nevada corporation incorporated on October 31, 2012 (“ Apptigo At closing of the acquisition transaction, Apptigo became the Company’s wholly-owned subsidiary and the Company became Apptigo’s parent. Thereafter, the principal shareholder of the Company cancelled 10,000,000 shares of the Company’s common stock owned by him. As a result of the closing of the acquisition transaction, the Company had 8,250,000 shares of common stock outstanding and 145,000 Series A Preferred Shares outstanding, which preferred shares are convertible into 4,550,000 common shares. Following the acquisition transaction, the Company filed Amended and Restated Articles of Incorporation to change its name to “Apptigo International, Inc.,” increase the number of authorized common shares, authorize preferred shares, and approved a 3.5-for-1 forward split of the outstanding shares, including the shares issued at the closing of the acquisition transaction. The forward stock split was effective at the opening of business on April 30, 2014. The effect of the stock split has been applied retroactively. Also, in connection with the acquisition transaction the Company filed a Certificate of Designations, Preferences and Rights for Series A Convertible Preferred Stock. Going Concern The accompanying condensed consolidated financial statements have been prepared contemplating the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has reported a net loss of $664,637 for the six months ended June 30, 2015. The Company has a net negative working capital of $649,901 as of June 30, 2015. The accompanying condensed consolidated financial statements have been prepared assuming the Company will continue as a going concern. The operating losses raise substantial doubt about the Company's ability to continue as a going concern. The Company's ability to obtain additional financing depends on the success of its growth strategy and its future performance, each of which is subject to general economic, financial, competitive, legislative, regulatory, and other factors beyond the Company's control. The trading price of our common stock could make it more difficult to obtain financing through the issuance of equity or debt securities. Even if we are able to raise the funds required, we may incur unexpected costs and expenses, or experience unexpected cash requirements that would force us to seek alternative financing. Further, if we issue additional equity or debt securities, stockholders may experience additional dilution or the new equity securities may have rights, preferences or privileges senior to those of existing holders of our common stock. If additional financing is not available or is not available on acceptable terms, we will have to curtail our operations. The ability to successfully resolve these factors raise substantial doubt about the Company’s ability to continue as a going concern. The condensed consolidated financial statements of the Company do not include any adjustments that may result from the outcome of the aforementioned uncertainties. Fair Value of Financial Instruments The Company adopted the FASB standard related to fair value measurement at inception. The standard defines fair value, establishes a framework for measuring fair value and expands disclosure of fair value measurements. The standard applies under other accounting pronouncements that require or permit fair value measurements and, accordingly, does not require any new fair value measurements. The standard clarifies that fair value is an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or liability. The recorded values of long-term debt approximate their fair values, as interest approximates market rates. As a basis for considering such assumptions, the standard established a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value as follows. · Level 1: Observable inputs such as quoted prices in active markets; · Level 2: Inputs, other than quoted prices in active markets, that are observable either directly or indirectly; and · Level 3: Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions. Share-based Compensation The Company recognizes share-based compensation, including stock option grants, warrants, restricted stock grants and stock appreciation rights, at their fair value on the grant date. 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. Compensation expense is generally recognized on a straight-line basis over the service period. Dividends The payment of dividends by the Company in the future will be at the discretion of the Board of Directors and will depend on earnings, capital requirements and financial condition, as well as other relevant factors. The Company does not intend to pay any cash dividends in the foreseeable future but intend to retain all earnings, if any, for use in the business. Cash and Cash Equivalents For purposes of these financial statements, cash and cash equivalents includes highly liquid debt instruments with maturity of less than three months. Income Taxes The Company accounts for income taxes under the asset and liability method, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements. Under this method, deferred tax assets and liabilities are determined based on the differences between the financial statements and tax basis of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. The effect of a change in tax rates on deferred tax assets and liabilities is recognized in income in the period that includes the enactment date. The Company records net deferred tax assets to the extent the Company believes these assets will more likely than not be realized. In making such determination, the Company considers all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax planning strategies and recent financial operations. A valuation allowance is established against deferred tax assets that do not meet the criteria for recognition. In the event the Company were to determine that it would be able to realize deferred income tax assets in the future in excess of their net recorded amount, the Company would make an adjustment to the valuation allowance, which would reduce the provision for income taxes. The Company follows the accounting guidance which provides that a tax benefit from an uncertain tax position may be recognized when it is more likely than not that the position will be sustained upon examination, including resolutions of any related appeals or litigation processes, based on the technical merits. Income tax positions must meet a more-likely-than-not recognition threshold at the effective date to be recognized initially and in subsequent periods. Also included is guidance on measurement, recognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. Intellectual Property Intellectual property is stated at cost. When retired or otherwise disposed, the related carrying value and accumulated amortization are removed from the respective accounts and the net difference less any amount realized from disposition, is reflected in earnings. Minor additions and renewals are expensed in the year incurred. Major additions and renewals are capitalized. Amortization is recorded over the estimated useful lives of the assets, generally, 3 to 15 years. Software Development Costs Research and development costs are expensed as incurred. Development costs of computer software to be sold, leased, or otherwise marketed are subject to capitalization beginning when a product’s technological feasibility has been established and ending when a product is available for general release to customers. In most instances, the Company’s products are released soon after technological feasibility has been established. Costs incurred for development are capitalized. Amortization is recorded over the estimated useful lives of the assets, generally, 5 years. For the six months ended June 30, 2015 the company expensed $34,109 compared to $0 for the six months ended June 30, 2014, for research and development. Recent Accounting Pronouncements In August 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Updates (ASU) 2014-15 requiring an entity’s management to evaluate whether there are conditions or events, considered in aggregate, that raise substantial doubt about entity’s ability to continue as a going concern within one year after the date that the financial statements are issued (or within one year after the date that the financial statements are available to be issued when applicable). The amendments in this Update are effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. Early application is permitted. On June 10, 2014, the Financial Accounting Standards Board (FASB) issued a new accounting statement that reduces some of disclosures and reporting requirements for development stage companies. The change will be in effect for the interim and annual reporting periods beginning after December 15, 2014. As of such date, among other things development stage entities will no longer be required to report inception-to-date information. The Company has elected early adoption of this pronouncement and will no longer be reporting inception-to-date information. In January 2014, the FASB issued ASU 2014-04, an update to ASC 310, "Receivables." The ASU clarifies that an in substance repossession or foreclosure occurs upon either the creditor obtaining legal title to the residential real estate property or the borrower conveying all interest in the residential real estate property to the creditor to satisfy that loan through completion of a deed in lieu of foreclosure or through a similar legal agreement. The amendments are effective for annual periods, and interim reporting periods within those annual periods, beginning after December 15, 2014. The amendments may be adopted using either a modified retrospective transition method or a prospective transition method. Early adoption of the guidance is permitted. The impact of this guidance is currently being evaluated by the Company, but is not expected to have a significant impact on the Company's financial position, results of operations or disclosures. Net Loss per Share Basic loss per share is computed using the weighted average number of common shares outstanding during the year. Diluted earnings per share reflect the potential dilution that could occur if potentially dilutive securities were exercised or converted to common stock. The dilutive effect of options and warrants and their equivalent is computed by application of the treasury stock method and the effect of convertible securities by the "if converted" method. Management Estimates The presentation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reported period. Actual results could differ from those estimates. Property, Plant and Equipment Property, plant and equipment are stated at cost. Depreciation is computed by use of the straight-line method over the estimated useful lives of the assets, which for leasehold improvements is 15 years; 10 years for furniture and equipment; and 5 years for computer equipment. The Company capitalizes eligible costs to acquire or develop internal-use software that are incurred subsequent to the preliminary project stage. Capitalized costs related to internal-use software are amortized using the straight-line method over the estimated useful lives of the assets, which range from 5 to 7 years. Depreciation and amortization expense on property and equipment was $2,009 and $1,417 for the three months ended June 30, 2015 and 2014, respectively. Depreciation and amortization expense on property and equipment was $4,018 and $1,417 for the six months ended June 30, 2015 and 2014, respectively.

2. INTANGIBLE PROPERTIES

2. INTANGIBLE PROPERTIES	6 Months Ended
	Jun. 30, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
2. Intangible Properties	On August 4, 2014, Apptigo entered into an Intellectual Property Purchase Agreement with the Company’s head designer and acquired certain intellectual property assets and rights used in connection with four games developed by him prior to his employment with the Company. The Company authorized to issue 400,000 shares of common stock as full consideration for the purchase of the assets. The closing stock price on August 4, 2014 was $1.61 per share resulting in a total price of $644,000. The total cost has been expensed. As of June 30, 2015, common shares have not been issued.

3. CONVERTIBLE DEBENTURES

3. CONVERTIBLE DEBENTURES	6 Months Ended
	Jun. 30, 2015
Debt Disclosure [Abstract]
3. CONVERTIBLE DEBENTURES	On November 18, 2014 the Company entered into a 12% Secured Convertible Debenture with a related party. The debenture carries a one month term. The debenture was issued in the amount of $50,000. Upon maturity of the Note, the Company issued a promissory note in the amount of $55,000 to cover the balance of the note and included an Original Issue Discount (OID) of $5,000. The conversion feature of the note did not change. The new note has a term of one year. This note was paid off on September 17, 2015 with funds received from a new note. See below for additional information. June 30, 2015 December 31, 2014 Convertible debenture $ 20,000 $ 55,000 Discount (1,931 ) (4,411 ) Less: Payment (10,000 ) (35,000 ) Accumulated interest 1,896 819 Convertible debenture, net of OID $ 9,965 $ 16,408 On November 21, 2014 the Company entered into a 10% Secured Convertible Debenture. The debenture carries a fifteen month term. The debenture was issued in the amount of $225,000. The company has received one tranche from this convertible note in the amount of $60,000, which included $5,000 in fees and an OID of $5,000. The debenture has a conversion feature at a share price of 70% of the average of the three lowest closing prices in a 20 day period prior to the conversion. The debenture has a true up feature in the note which permits the note holder to acquire additional shares after a conversion, in the event the proceeds from the sale of the shares is not equal to or greater than the value of the shares on the date of conversion. June 30, 2015 December 31, 2014 Convertible debenture $ 60,000 $ 60,000 Conversion of debt to common stock (48,418 ) – Discount – Warrant – (17,364 ) Discount (11,381 ) (16,221 ) Original issue discount (2,041 ) (4,520 ) Accumulated interest 3,862 575 Convertible debenture, net of OID $ 2,022 $ 22,470 On December 2, 2014 the Company entered into a 7% Secured Convertible Debenture. The debenture carries a three year term. The debenture was issued in the amount of $200,000. As of December 31, 2014 the Company has received $100,000. As of June 30, 2015, the Company has received $200,000 in total. June 30, 2015 December 31, 2014 Convertible debenture $ 100,000 $ 100,000 Additional amount received 100,000 – Discount (133,751 ) – Accumulated interest 7,444 556 Convertible debenture, net of OID and discount $ 73,693 $ 100,556 On February 9, 2015, the Company executed a $59,000 Secured Convertible Promissory Note. The note has an 8% interest rate and a term of 9 months. June 30, 2015 Convertible debenture $ 59,000 Discount (23,627 ) Accumulated interest 1,704 Convertible debenture net of discount $ 37,077 On March 9, 2015, the Company executed a $50,000 12% Secured Convertible Promissory Note. The note has a 12% interest rate and a term of 6 months. June 30, 2015 Convertible debenture $ 50,000 Discount (18,436 ) Accumulated interest 1,868 Convertible debenture $ 33,432 On March 25, 2015, the Company executed and sold a $250,000 Secured Convertible Promissory Note. The note has a 12% interest rate and for a term of 1 year. The company received $25,000 which includes an original issue discount of $2,778, upon closing of the transaction. . June 30, Convertible debenture $ 27,778 issue discount (2,062 ) Discount (21,858 ) Accumulated interest 499 Convertible debenture, net of OID and discount $ 4,357 On May 20, 2015, the Company executed a $31,500 8% Secured Convertible Promissory Note. The note has an 8% interest rate and a term of 1 year. June 30, 2015 Convertible debenture $ 31,500 Discount (27,971 ) Accumulated interest 283 Convertible debenture, net of discount $ 3,812 On May 21, 2015, the Company executed a $55,000 10% Secured Convertible Promissory Note. The note has a 10% interest rate and a term of nine months. June 30, 2015 Convertible debenture $ 55,000 Discount (42,754 ) Accumulated interest 603 Convertible debenture, net of discount $ 12,849 On May 25, 2015, the Company executed a $55,000 10% Secured Convertible Promissory Note. The note has a 10% interest rate and a term of one year. The note has a 10% Original Issue Discount totaling $5,000. June 30, 2015 Convertible debenture $ 55,000 Issue Discount (4,521 ) Discount (44,658 ) Accumulated interest 422 Convertible debenture, net of discount $ 6,243 On June 3, 2015, the Company executed a $43,500 8% Secured Convertible Promissory Note. The note has an 8% interest rate and a term of 1 year. June 30, 2015 Convertible debenture $ 43,500 Discount (25,345 ) Accumulated interest 257 Convertible debenture, net of discount $ 18,412

4. DERIVATIVE LIABILITY

4. DERIVATIVE LIABILITY	6 Months Ended
	Jun. 30, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
4. DERIVATIVE LIABILITY	In connection with Secured Convertible Debentures, the convertible debentures, contain ratchet provisions regarding the conversion of debt into shares. The Company entered into a 10% Secured Convertible Debenture entered into on November 21, 2014, for a term of 15 months. The debenture is in the amount of $225,000 with funding to be received in four tranches of $50,000. The note includes an Original Issue Discount in the amount of $20,000 and legal fees of $5,000. The original issue discount is prorated over the tranches and the legal fees are applied to the first tranche. The company has received one tranche as of the year ended December 31, 2014 which included $5,000 legal fees and other loan costs and $5,000 original issue discount for a total liability on the convertible note of $60,000 at year end plus accrued interest. Conversion of the note is based on a comparison between a fixed conversion price and the lesser of the variable conversion price. The conversion of outstanding debt to shares of common stock is based on the market capitalization of the company’s common stock. The conversion price of the outstanding balance is fixed at $0.25 unless the market of capitalization of the company is less than $3,000,000. In the event the market capitalization is less than $3,000,000, the conversion factor is 70% of the three lowest closing prices in a the previous 20 trading days. The convertible debenture also includes a “True up” feature, whereas the conversion price is recalculated 20 trading days after the conversion. If the conversion amount on the true up date is less than the conversion amount on the previous conversion, then additional shares would be issued as if the true up conversion amount was applicable on the original conversion. The Company assesses the fair value of the convertible debenture using the Black Scholes pricing model and records a derivative expense for the value. The Company then assesses the fair value of the warrants quarterly based on the Black Scholes Model and increases or decreases the liability to the new value, and records a corresponding gain or loss. The Company uses expected volatility based primarily on historical volatility using weekly pricing observations for recent periods that correspond to the expected life of the warrants. The risk-free interest rate is based on U.S. Treasury securities rates. Due to the ratchet provisions, the Company treats the convertible debenture as a derivative liability in accordance with the provisions of ASC 815 “Derivatives and Hedging” (ASC 815). ASC 815 applies to any freestanding financial instruments or embedded features that have the characteristics of a derivative and to any freestanding financial instruments that potentially settle in an entity’s own common stock. June 30, 2015 December 31, 2014 Risk-free interest rate at grant date .28% .25% Expected stock price volatility 226% 139% Expected dividend payout – – Expected option in life-years .75 1.25 As of June 30, 2015, derivative liability for this note is $16,599 and the change of derivative liability for the six months ended June 30, 2015 was $21,607. An additional derivative liability was recognized for the warrants in connection with the note in the amount of $42,107 as on June 30, 2015. The Company entered into a 7% Secured Convertible Debenture entered into on December 2, 2014, for a term of 3 years. The debenture is in the amount of $200,000 with funding to be received in two tranches of $100,000. Conversion of the note is based on a comparison between a fixed conversion price and the lesser of the variable conversion price. The conversion price of the outstanding balance is the lower of $0.15 or 40% of the 30 day trading average. The Company assesses the fair value of the convertible debenture using the Black Scholes pricing model and records a derivative expense for the value. The Company then assesses the fair value of the warrants quarterly based on the Black Scholes Model and increases or decreases the liability to the new value, and records a corresponding gain or loss. The Company uses expected volatility based primarily on historical volatility using weekly pricing observations for recent periods that correspond to the expected life of the warrants. The risk-free interest rate is based on U.S. Treasury securities rates. Due to the ratchet provisions, the Company treats the convertible debenture as a derivative liability in accordance with the provisions of ASC 815 “Derivatives and Hedging” (ASC 815). ASC 815 applies to any freestanding financial instruments or embedded features that have the characteristics of a derivative and to any freestanding financial instruments that potentially settle in an entity’s own common stock. June 30, 2015 December 31, 2014 Risk-free interest rate at grant date 1.01% 1.59% Expected stock price volatility 226% 139% Expected dividend payout – – Expected option in life-years 2.5 3 As of June 30, 2015, total derivative liability for this note is $193,937 and the loss in change of derivative liability for the six months ended June 30, 2015 was $393,695. The Company entered into a 12% Secured Convertible Debenture entered into on February 9, 2015, for a term of 9 months. The debenture is in the amount of $59,000. The conversion price for the amount to be converted of 52% of the average of the three lowest trading price for the previous 10 days at date of conversion. The Company assesses the fair value of the convertible debenture using the Black Scholes pricing model and records a derivative expense for the value. The Company then assesses the fair value of the warrants quarterly based on the Black Scholes Model and increases or decreases the liability to the new value, and records a corresponding gain or loss. The Company uses expected volatility based primarily on historical volatility using weekly pricing observations for recent periods that correspond to the expected life of the warrants. The risk-free interest rate is based on U.S. Treasury securities rates. Due to the ratchet provisions, the Company treats the convertible debenture as a derivative liability in accordance with the provisions of ASC 815 “Derivatives and Hedging” (ASC 815). ASC 815 applies to any freestanding financial instruments or embedded features that have the characteristics of a derivative and to any freestanding financial instruments that potentially settle in an entity’s own common stock. June 30, 2015 Risk-free interest rate at grant date .64% Expected stock price volatility 225% Expected dividend payout – Expected option in life-years .37 As of June 30, 2015, total derivative liability for this note is $79,870 and the derivative expense for the note was $133,577 for the six months ended June 30, 2015. The Company entered into a 12% Secured Convertible Debenture entered into on March 9, 2015, for a term of 6 months. The debenture is in the amount of $50,000. Conversion of the note is based on a comparison between the lesser of two variable conversion prices. The conversion price of the outstanding balance is the lower of 45% of the lowest trading price for the previous 20 days at date of conversion or 45% of the lowest trading price for the previous 20 days before the date of the note. The Company assesses the fair value of the convertible debenture using the Black Scholes pricing model and records a derivative expense for the value. The Company then assesses the fair value of the warrants quarterly based on the Black Scholes Model and increases or decreases the liability to the new value, and records a corresponding gain or loss. The Company uses expected volatility based primarily on historical volatility using weekly pricing observations for recent periods that correspond to the expected life of the warrants. The risk-free interest rate is based on U.S. Treasury securities rates. Due to the ratchet provisions, the Company treats the convertible debenture as a derivative liability in accordance with the provisions of ASC 815 “Derivatives and Hedging” (ASC 815). ASC 815 applies to any freestanding financial instruments or embedded features that have the characteristics of a derivative and to any freestanding financial instruments that potentially settle in an entity’s own common stock. June 30, 2015 Risk-free interest rate at grant date .01% Expected stock price volatility 106% Expected dividend payout – Expected option in life-years .5 As of June 30, 2015, total derivative liability for this note is $4,148 and the derivative expense for the note was $227,997 for the six months ended June 30, 2015. The Company entered into a 12% Secured Convertible Debenture entered into on March 25, 2015, for a term of 2 years. The debenture is in the amount of $250,000 which includes a $25,000 original issue discount. At closing the company received $25,000 and an original issue discount of $2,778 for a total liability of $27,778. Conversion of the note is based on a comparison between a fixed conversion price and the lesser of the variable conversion price. The conversion price of the outstanding balance is the lower of $0.087 or 60% of the lowest trading price for the previous 25 days at date of conversion. The Company assesses the fair value of the convertible debenture using the Black Scholes pricing model and records a derivative expense for the value. The Company then assesses the fair value of the warrants quarterly based on the Black Scholes Model and increases or decreases the liability to the new value, and records a corresponding gain or loss. The Company uses expected volatility based primarily on historical volatility using weekly pricing observations for recent periods that correspond to the expected life of the warrants. The risk-free interest rate is based on U.S. Treasury securities rates. Due to the ratchet provisions, the Company treats the convertible debenture as a derivative liability in accordance with the provisions of ASC 815 “Derivatives and Hedging” (ASC 815). ASC 815 applies to any freestanding financial instruments or embedded features that have the characteristics of a derivative and to any freestanding financial instruments that potentially settle in an entity’s own common stock. June 30, 2015 Risk-free interest rate at grant date .64% Expected stock price volatility 226% Expected dividend payout – Expected option in life-years 1.75 As of June 30, 2015, total derivative liability for this note is $44,417 and the derivative expense for the note was $83,683 for the six months ended June 30, 2015. The Company entered into an 8% Secured Convertible Debenture on May 20, 2015, for a term of 1 year. The debenture is in the amount of $31,500. The conversion price of the outstanding balance is the 55% of the lowest trading price for the previous 18 days at date of conversion. The Company assesses the fair value of the convertible debenture using the Black Scholes pricing model and records a derivative expense for the value. The Company then assesses the fair value of the warrants quarterly based on the Black Scholes Model and increases or decreases the liability to the new value, and records a corresponding gain or loss. The Company uses expected volatility based primarily on historical volatility using weekly pricing observations for recent periods that correspond to the expected life of the warrants. The risk-free interest rate is based on U.S. Treasury securities rates. Due to the ratchet provisions, the Company treats the convertible debenture as a derivative liability in accordance with the provisions of ASC 815 “Derivatives and Hedging” (ASC 815). ASC 815 applies to any freestanding financial instruments or embedded features that have the characteristics of a derivative and to any freestanding financial instruments that potentially settle in an entity’s own common stock. June 30, 2015 Risk-free interest rate at grant date .28% Expected stock price volatility 245% Expected dividend payout – Expected option in life-years .75 As of June 30, 2015, total derivative liability for this note is $82,505 and the derivative expense for the note was ($82,505) for the six months ended June 30, 2015. The Company entered into a 10% Secured Convertible Debenture entered into on May 21, 2015, for a term of 9 months. The debenture is in the amount of $55,000. The conversion price of the outstanding balance is 50% of the average of the two lowest trading price for the previous 25 days at date of conversion. The Company assesses the fair value of the convertible debenture using the Black Scholes pricing model and records a derivative expense for the value. The Company then assesses the fair value of the warrants quarterly based on the Black Scholes Model and increases or decreases the liability to the new value, and records a corresponding gain or loss. The Company uses expected volatility based primarily on historical volatility using weekly pricing observations for recent periods that correspond to the expected life of the warrants. The risk-free interest rate is based on U.S. Treasury securities rates. Due to the ratchet provisions, the Company treats the convertible debenture as a derivative liability in accordance with the provisions of ASC 815 “Derivatives and Hedging” (ASC 815). ASC 815 applies to any freestanding financial instruments or embedded features that have the characteristics of a derivative and to any freestanding financial instruments that potentially settle in an entity’s own common stock. June 30, 2015 Risk-free interest rate at grant date .28% Expected stock price volatility 238% Expected dividend payout – Expected option in life-years 1.0 As of June 30, 2015, total derivative liability for this note is $95,833 and the derivative expense for the note was ($95,833) for the six months ended June 30, 2015. The Company entered into an 8% Secured Convertible Debenture entered into on May 25, 2015, for a term of 1 year. The debenture is in the amount of $55,000. The conversion price of the outstanding balance is 50% of the average of the three lowest trading price for the previous 20 days at date of conversion. The Company assesses the fair value of the convertible debenture using the Black Scholes pricing model and records a derivative expense for the value. The Company then assesses the fair value of the warrants quarterly based on the Black Scholes Model and increases or decreases the liability to the new value, and records a corresponding gain or loss. The Company uses expected volatility based primarily on historical volatility using weekly pricing observations for recent periods that correspond to the expected life of the warrants. The risk-free interest rate is based on U.S. Treasury securities rates. Due to the ratchet provisions, the Company treats the convertible debenture as a derivative liability in accordance with the provisions of ASC 815 “Derivatives and Hedging” (ASC 815). ASC 815 applies to any freestanding financial instruments or embedded features that have the characteristics of a derivative and to any freestanding financial instruments that potentially settle in an entity’s own common stock. June 30, 2015 Risk-free interest rate at grant date .28% Expected stock price volatility 238% Expected dividend payout – Expected option in life-years 1.0 As of June 30, 2015, total derivative liability for this note is $49,437 and the derivative expense for the note was ($49,437) for the nine months ended June 30, 2015. The Company entered into a 8% Secured Convertible Debenture entered into on June 3, 2015, for a term of 9 months. The debenture is in the amount of $43,500. The conversion price of the outstanding balance is 51% of the average of the three lowest trading price for the previous 15 days at date of conversion. The Company assesses the fair value of the convertible debenture using the Black Scholes pricing model and records a derivative expense for the value. The Company then assesses the fair value of the warrants quarterly based on the Black Scholes Model and increases or decreases the liability to the new value, and records a corresponding gain or loss. The Company uses expected volatility based primarily on historical volatility using weekly pricing observations for recent periods that correspond to the expected life of the warrants. The risk-free interest rate is based on U.S. Treasury securities rates. Due to the ratchet provisions, the Company treats the convertible debenture as a derivative liability in accordance with the provisions of ASC 815 “Derivatives and Hedging” (ASC 815). ASC 815 applies to any freestanding financial instruments or embedded features that have the characteristics of a derivative and to any freestanding financial instruments that potentially settle in an entity’s own common stock. June 30, 2015 Risk-free interest rate at grant date .28% Expected stock price volatility 240% Expected dividend payout – Expected option in life-years .68 As of June 30, 2015, total derivative liability for this note is $30,618 and the derivative expense for the note was ($30,618) for the six months ended June 30, 2015.

5. WARRANT AND OPTION LIABILITY

5. WARRANT AND OPTION LIABILITY	6 Months Ended
	Jun. 30, 2015
Warrants and Rights Note Disclosure [Abstract]
5. WARRANT AND OPTION LIABILITY	As of June 30, 2015, these warrants include the following: Warrants granted on November 18, 2014 in connection with the a 12% convertible debenture, the right to purchase up to 200,000 shares of the Company’s common stock with an original exercise price of $0.05. Warrants granted in connection with the convertible debenture entered into on November 21, 2014, the investor has the right to purchase up to 282,575 shares of the Company’s common stock with an initial conversion price of $0.32. The warrants carry a provision for the adjustment based on the terms of the contract. Fair value was determined using the following variables: A discount based on the fair value of the warrants as of March 31, 2015 amounted to $16,493. Grant Date June 30, 2015 Risk-free interest rate at grant date 1.63% 1.63% Expected stock price volatility 139% 139% Expected dividend payout – – Expected option in life-years 5 4.88 Number of Weighted-Average Outstanding at December 31, 2014 282,575 $ .21 Granted – – Exercised – – Canceled or expired – – Outstanding at June 30, 2015 282,575 $ .21 On June 17, 2014, the Company granted 550,000 options to six employees for services. As of March 31, 2015, a total of 360,000 options have been vested. No options have been exercised and 180,000 options have been canceled due to termination of service contracts. For the three months ended June 30, 2015, a total of $61,814 share-based compensation for options was recorded.

6. EQUITY

6. EQUITY	6 Months Ended
	Jun. 30, 2015
Equity [Abstract]
6. EQUITY	Common Stock The Company was formed in the state of Nevada on October 31, 2012. The Company had authorized capital of 75,000 shares of common stock with a par value of $0.01. On April 17, 2014, the Company filed Amended and Restated Articles of Incorporation with the state of Nevada, increasing its authorized shares from 75,000,000 to 100,000,000 shares of common stock. On April 14, 2014, the Company, entered into an a reverse acquisition transaction with Apptigo Inc., a Nevada corporation incorporated on October 31, 2012, and its shareholders, pursuant to an Agreement and Plan of Reorganization Agreement, dated April 14, 2014 between the Company, its principal shareholder, and Apptigo and its shareholders. Under the terms of the Agreement the shareholders of Apptigo agreed to exchange all of the outstanding common and preferred shares of Apptigo for common and preferred shares of the Company. The closing of the Transaction was completed effective April 15, 2014 (the “ Closing Date The 3.5-for-1 forward stock split of the Company’s outstanding common shares became effective at the open of business on April 30, 2014. As a result of the forward stock split, the number of outstanding shares of common stock was increased from 8,250,000 to 29,225,000, and the 145,000 outstanding shares of Series A Convertible Preferred Stock will be convertible into 15,925,000 rather than 4,550,000 in the event of conversion. In May 2014, the Company entered into an agreement for services which included the issuance of 50,000 shares of common stock. As of December 31, 2014 the shares remain unissued. On June 17, 2014, the Company issued 550,000 options for service by six employees for stock based compensation in the amount of $200,531. As of December 31, 2014, 105,000 options have vested. For the three months ended March 31, 2015 and additional 75,000 options have vested for a total of 180,000 vested, additional compensation expense for the three months ended March 31, 2015 totaled $95,965. During the nine months ended September 30, 2014, the Company sold 22,375,000 shares of common stock pursuant to stock purchase agreements in the amount of $600,000. Of the 22,375,000 shares, 600,000 have not been issued as of March 31, 2015. In addition, the Company purchased Intellectual Property from the Company’s head designer for 400,000 shares of common stock at a price of $644,000. None of the 400,000 shares have been issued as of March 31, 2015. During the nine months ended September 30, 2014, the Company received $22,100 from subscription receivable. The Company issued warrants in connection with convertible debentures as described in Note 5. 2015 On May 26, 2015 the Company issued 431,831 shares of common stock for the conversion of debt in the amount of $25,593. On June 23, 2015 the Company issued 300,000 shares of common stock to a consultant for the services totaling $5,000. On June 26, 2015 the Company issued 889,245 shares of common stock for the conversion of debt in the amount of $22,824. On June 26, 2015 the company issued 1,550,000 shares of restricted common stock to two employees and two consultants. As of June 30, 2015 the shares remain unissued. Preferred Stock On April 17, 2014, the Company filed Amended and Restated Articles of Incorporation with the state of Nevada, authorizing 1,000,000 shares of preferred stock with a par value of $0.001. On April 17, 2014, the Company converted the outstanding balance of the Convertible Promissory Note of $80,000 including accrued interest of $4,933 and the balance of the stock purchase of $60,000 from the same note holder in exchange for 145,000 shares of Series A Preferred Stock. The promissory note conversion was retrospectively recorded as of December 31, 2013 due to the reverse acquisition transaction with Apptigo. 2014 Stock Incentive Plan On June 19, 2014 (the “ Effective Date Plan

7. RELATED PARTY TRANSACTIONS

7. RELATED PARTY TRANSACTIONS	6 Months Ended
	Jun. 30, 2015
Related Party Transactions [Abstract]
7. RELATED PARTY TRANSACTIONS	On November 18, 2014 the Company entered into a 12% Secured Convertible Debenture with a related party. See note 3.

8. SUBSEQUENT EVENTS

8. SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2015
Subsequent Events [Abstract]
8. SUBSEQUENT EVENTS	The Company filed an Information Statement is to inform the holders of record as of the close of business on August 8, 2015, of shares of the common stock with voting power of Apptigo International, Inc., that our Board of Directors and shareholders holding 17,150,000 shares of the Company’s common stock, , which represent approximately 51.8% of our voting power, by written consent in lieu of a meeting of shareholders, have approved the following actions: To amend the Company’s articles of incorporation to increase the Company’s authorized shares of common stock from 100,000,000 shares of common stock, par value $0.001 per share, to 2,000,000,000 shares of common stock, par value $0.001 per share. This action was approved on August 10, 2015 by our Board of Directors and shareholders holding 17,150,000 shares of Common Stock representing approximately 51.8% of the total 33,103,937 issued and outstanding shares of voting stock of the Company. We anticipate an effective date as soon as possible but not less than 20 days from the date this Information Statement is first mailed to our shareholders. A majority of our shareholders approved this action by written consent in lieu of a special meeting in accordance with the NRS. On August 10, 2015, Apptigo International, Inc. (the “Company”) and The Vantage Group, Ltd. (“Holder”) entered into an Exchange Agreement. Under the terms of the Exchange Agreement the Holder, who was the owner of a 145,000 shares of the Company’s Series A Convertible Preferred stock (the “Preferred Shares”), exchanged the Preferred Shares for a 10% Convertible Debenture (the “Debenture”) in the amount of $809,205. The principal amount of the Debenture represented the principal price paid for the Preferred Shares and any dividends which the Holder was entitled under the terms of the Preferred Shares. The Debenture shall be due and payable on August 1, 2016 and bears interest at the initial rate of 10.0% per annum. The Conversion Price shall be 45% of the lowest closing price of the Common Stock of the Company for the 10 trading days immediately preceding the Conversion Date. Any time after the sale of the securities issued upon conversion, the Holder may deliver to the Company a reconciliation statement showing the proceeds actually received by the Holder from the sale of the conversion shares. If the Holder has not realized the then proceeds from the sale of conversion shares equal to at least the share value, any short-fall shall be paid in additional conversion shares to the Holder. The number of shares to be issued upon conversion shall have an anti-dilutive protection for stock splits, stock dividends, and in addition, below conversion price issuances of Company securities. The Debenture contains certain negative covenants including, but not limited to, the ability of the Company to (i) issue subsequent additional indebtedness, (ii) grant liens other than permitted liens, and (iii) amend the Company’s articles of incorporation or bylaws in any manner that materially and adversely affects the right of the Holder. Events of default include, but are not limited to (i) failure to pay principal and interest, (ii) failure to issue shares of common stock to the Holder upon conversion, (iii) bankruptcy, (iv) default of other existing indebtedness in an amount exceeding $50,000, and (v) failure to comply with Securities and Exchange Act of 1934. The exchange and the issuance of the Debenture relied on exemptions provided by Sections 3(a)(9) and Section 4(a)(2) of the Securities Act of 1933. The foregoing description of the Exchange Agreement and the Debenture are qualified in their entirety by reference to such Exchange Agreement and Debenture which are filed as Exhibits 10.1 and 10.2 to this Form 10-Q and incorporated herein by reference.

1. SUMMARY OF SIGNIFICANT ACC14

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jun. 30, 2015
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying condensed consolidated financial statements include the accounts of the Company. Intercompany accounts and transactions have been eliminated. The preparation of these consolidated financial statements in conformity with U.S. generally accepted accounting principles (“GAAP”) requires management to make estimates and assumptions that affect the amounts reported in these consolidated financial statements and accompanying notes. Actual results could differ materially from those estimates. The Company’s year ends on December 31.
Restatement	Restatement The Company entered into Secured Convertible Debentures detailed in Note 3. The company assessed the fair value of the conversion option using the Black Scholes pricing model and recorded a derivative liability for the value. The adjustment for this valuation to Derivative Liability is $583,064. An adjustment to change in fair value of derivative liability is a loss of $1,058,107 for the six months ended June 30, 2015. During the three months ended June 30, 2015, the company recognized a change in derivative for the convertible debenture in amount of $1,422,037, the resulting derivative liability balance at June 30, 2015 is $639,471. During the three months ended June 30, 2015, there was a change in selling general and administrative expense in the amount of $21,428 related to stock based compensation recalculation. Additionally, there are changes to interest expense related party in the amount of $3,665 and interest expense in the amount of $46,814 based on recalculations. The following table provides additional details regarding the changes to the balance sheet, statement of operations and statement of cash flows as of and for the three and six months ended June 30, 2015. As Reported Change Restated June 30, June 30, Assets 2015 2015 Cash $ 1,091 1,091 Total current assets 1,091 – 1,091 Furniture and Fixtures net accumulated depreciation $8,037 and $4,019 41,683 – 41,683 Deposits 5,592 – 5,592 Total assets $ 48,366 48,366 Liabilities and Stockholders' Deficit Accounts payable and accrued liabilities $ 45,751 – 45,750 Payroll liabilities 80,312 – 80,312 Convertible debenture - related party - net of discount $1,931 and $4,419 9,965 – 9,965 Convertible debenture - net of discount $164,039 and $38,105 150,542 (36,694 ) 113,848 Derivative liability - current 1,222,535 (821,418 ) 401,117 Total current liabilities 1,509,105 650,992 Long term convertible debenture 211,980 (133,931 ) 78,049 Derivative liability - long term – 238,354 238,354 Total liabilities 1,721,085 967,395 Commitments and contingencies Stockholders' Deficit Preferred stock, $0.001 par value: 1,000,000 authorized 145,000 and 145,000 shares issued and outstanding as of June 30, 2015 and December 31, 2014, respectively – Common stock, $0.001 par value: 100,000,000 authorized; 30,846,076 and 29,225,000 shares issued and outstanding as of June 30, 2015 and December 31, 2014, respectively – Common stock - unissued 64,583 – 64,583 Additional paid in capital 2,018,865 (230,222 ) 1,788,643 Accumulated deficit (3,788,462 ) 983,911 (2,804,551 ) Total stockholders' deficit (1,672,719 ) (919,029 ) Total liability and stockholders' deficit $ 48,366 48,366 As Reported Change Restated For the For the three months three months ended ended June 30, June 30, 2015 2015 Revenue $ – – Operating expenses Selling, general and administrative expenses 354,938 (21,428 ) 333,510 Research and development expense 330 – 330 Depreciation expense 2,009 – 2,009 Total operating expenses 357,277 335,849 Loss from operation (357,277 ) (335,849 ) Other income (expense) Interest expense - related party – (3,665 ) (3,665 ) Interest expense (79,353 ) 46,814 (32,539 ) Derivative expense (762,148 ) 1,422,037 659,889 Loss before income tax (1,198,778 ) 287,836 Provision for income tax – – Net Loss $ (1,198,778 ) $ 287,836 Net loss per share: basic $ (0.04 ) $ (0.01 ) Net loss per share: diluted $ – $ (0.01 ) Weighted average shares outstanding: basic 30,609,345 30,609,345 Weighted average shares outstanding: diluted – 53,825,515 As Reported Change Restated For the For the six months six months ended ended June 30, June 30 2015 2015 Revenue $ – – Operating expenses Selling, general and administrative expenses 600,574 (18,807 ) 581,767 Research and development expense 33,779 330 34,109 Depreciation expense 4,018 – 4,018 Total operating expenses 638,371 (18,477 ) 619,894 Loss from operation (638,371 ) 18,477 (619,894 ) Other income (expense) Interest expense - related party – (5,542 ) (5,542 ) Interest expense (96,855 ) (87,131 ) (183,986 ) Derivative expense (913,322 ) 1,058,107 144,785 Loss before income tax (1,648,548 ) 983,911 (664,637 ) Provision for income tax – – Net Loss $ (1,648,548 ) $ (664,637 ) Net loss per share: basic $ (0.01 ) $ (0.02 ) Net loss per share: diluted $ – $ (0.01 ) Weighted average shares outstanding: basic 157,906,569 33,174,164 Weighted average shares outstanding: diluted – 56,338,334 As Reported Change Restated For the For the six months six months ended ended June 30, June 30, 2015 2015 Cash flows from operating activities Net loss $ (1,648,548 ) 983,911 (664,637 ) Adjustments to reconcile net loss to net cash used in operating activities Depreciation 4,018 – 4,018 Change in derivative liability – (144,785 ) (144,785 ) Stock-based compensation 157,779 (18,476 ) 139,303 Changes in operating assets and liabilities Accrued interest - related party – 5,542 5,542 Accrued interest 96,855 87,131 183,986 Accounts payable and accrued liabilities 8,765 (1 ) 8,764 Payroll liabilities 50,387 – 50,387 Prepaid expenses – – – Derivative Liability 913,322 (913,322 ) – Due from related party – – – Net cash used in operating activities (417,422 ) – (417,422 ) Cash flows from investing activities Furniture and fixtures – – – Application design – – – Logo – – – Net cash provided by investing activities – – – Cash flow from financing activities Repayment of convertible debenture - related party (10,000 ) – (10,000 ) Proceeds from convertible debenture 419,000 – 419,000 Proceeds from issuance of common stock – – – Net cash provided by financing activities 409,000 – 409,000 Net decrease in cash and cash equivalents (8,422 ) – (8,422 ) Cash and cash equivalents at beginning of period 9,513 – 9,513 Cash and cash equivalents at end of period $ 1,091 – $ 1,091 Supplemental disclosure of cash flow information Cash paid during period for Cash paid for interest $ – – $ – Cash paid for income taxes $ – – $ – Conversion of convertible debenture $ 47,117 – $ 47,117
Nature of Business Operations	Nature of Business Operations Organization and Description of Business The Company was originally incorporated under the laws of the State of Nevada on October 23, 2012 under the name of “Balius Corp.” (“Inception”). Effective April 15, 2014, we acquired Apptigo Inc., a Nevada corporation incorporated on October 31, 2012 (“ Apptigo At closing of the acquisition transaction, Apptigo became the Company’s wholly-owned subsidiary and the Company became Apptigo’s parent. Thereafter, the principal shareholder of the Company cancelled 10,000,000 shares of the Company’s common stock owned by him. As a result of the closing of the acquisition transaction, the Company had 8,250,000 shares of common stock outstanding and 145,000 Series A Preferred Shares outstanding, which preferred shares are convertible into 4,550,000 common shares. Following the acquisition transaction, the Company filed Amended and Restated Articles of Incorporation to change its name to “Apptigo International, Inc.,” increase the number of authorized common shares, authorize preferred shares, and approved a 3.5-for-1 forward split of the outstanding shares, including the shares issued at the closing of the acquisition transaction. The forward stock split was effective at the opening of business on April 30, 2014. The effect of the stock split has been applied retroactively. Also, in connection with the acquisition transaction the Company filed a Certificate of Designations, Preferences and Rights for Series A Convertible Preferred Stock.
Going Concern	Going Concern The accompanying condensed consolidated financial statements have been prepared contemplating the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has reported a net loss of $664,637 for the six months ended June 30, 2015. The Company has a net negative working capital of $649,901 as of June 30, 2015. The accompanying condensed consolidated financial statements have been prepared assuming the Company will continue as a going concern. The operating losses raise substantial doubt about the Company's ability to continue as a going concern. The Company's ability to obtain additional financing depends on the success of its growth strategy and its future performance, each of which is subject to general economic, financial, competitive, legislative, regulatory, and other factors beyond the Company's control. The trading price of our common stock could make it more difficult to obtain financing through the issuance of equity or debt securities. Even if we are able to raise the funds required, we may incur unexpected costs and expenses, or experience unexpected cash requirements that would force us to seek alternative financing. Further, if we issue additional equity or debt securities, stockholders may experience additional dilution or the new equity securities may have rights, preferences or privileges senior to those of existing holders of our common stock. If additional financing is not available or is not available on acceptable terms, we will have to curtail our operations. The ability to successfully resolve these factors raise substantial doubt about the Company’s ability to continue as a going concern. The condensed consolidated financial statements of the Company do not include any adjustments that may result from the outcome of the aforementioned uncertainties.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company adopted the FASB standard related to fair value measurement at inception. The standard defines fair value, establishes a framework for measuring fair value and expands disclosure of fair value measurements. The standard applies under other accounting pronouncements that require or permit fair value measurements and, accordingly, does not require any new fair value measurements. The standard clarifies that fair value is an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or liability. The recorded values of long-term debt approximate their fair values, as interest approximates market rates. As a basis for considering such assumptions, the standard established a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value as follows. · Level 1: Observable inputs such as quoted prices in active markets; · Level 2: Inputs, other than quoted prices in active markets, that are observable either directly or indirectly; and · Level 3: Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions.
Share-based Compensation	Share-based Compensation The Company recognizes share-based compensation, including stock option grants, warrants, restricted stock grants and stock appreciation rights, at their fair value on the grant date. 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. Compensation expense is generally recognized on a straight-line basis over the service period.
Dividends	Dividends The payment of dividends by the Company in the future will be at the discretion of the Board of Directors and will depend on earnings, capital requirements and financial condition, as well as other relevant factors. The Company does not intend to pay any cash dividends in the foreseeable future but intend to retain all earnings, if any, for use in the business.
Cash and Cash Equivalents	Cash and Cash Equivalents For purposes of these financial statements, cash and cash equivalents includes highly liquid debt instruments with maturity of less than three months.
Income Taxes	Income Taxes The Company accounts for income taxes under the asset and liability method, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements. Under this method, deferred tax assets and liabilities are determined based on the differences between the financial statements and tax basis of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. The effect of a change in tax rates on deferred tax assets and liabilities is recognized in income in the period that includes the enactment date. The Company records net deferred tax assets to the extent the Company believes these assets will more likely than not be realized. In making such determination, the Company considers all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax planning strategies and recent financial operations. A valuation allowance is established against deferred tax assets that do not meet the criteria for recognition. In the event the Company were to determine that it would be able to realize deferred income tax assets in the future in excess of their net recorded amount, the Company would make an adjustment to the valuation allowance, which would reduce the provision for income taxes. The Company follows the accounting guidance which provides that a tax benefit from an uncertain tax position may be recognized when it is more likely than not that the position will be sustained upon examination, including resolutions of any related appeals or litigation processes, based on the technical merits. Income tax positions must meet a more-likely-than-not recognition threshold at the effective date to be recognized initially and in subsequent periods. Also included is guidance on measurement, recognition, classification, interest and penalties, accounting in interim periods, disclosure and transition.
Intellectual Property	Intellectual Property Intellectual property is stated at cost. When retired or otherwise disposed, the related carrying value and accumulated amortization are removed from the respective accounts and the net difference less any amount realized from disposition, is reflected in earnings. Minor additions and renewals are expensed in the year incurred. Major additions and renewals are capitalized. Amortization is recorded over the estimated useful lives of the assets, generally, 3 to 15 years.
Software Development Costs	Software Development Costs Research and development costs are expensed as incurred. Development costs of computer software to be sold, leased, or otherwise marketed are subject to capitalization beginning when a product’s technological feasibility has been established and ending when a product is available for general release to customers. In most instances, the Company’s products are released soon after technological feasibility has been established. Costs incurred for development are capitalized. Amortization is recorded over the estimated useful lives of the assets, generally, 5 years. For the six months ended June 30, 2015 the company expensed $34,109 compared to $0 for the six months ended June 30, 2014, for research and development.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In August 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Updates (ASU) 2014-15 requiring an entity’s management to evaluate whether there are conditions or events, considered in aggregate, that raise substantial doubt about entity’s ability to continue as a going concern within one year after the date that the financial statements are issued (or within one year after the date that the financial statements are available to be issued when applicable). The amendments in this Update are effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. Early application is permitted. On June 10, 2014, the Financial Accounting Standards Board (FASB) issued a new accounting statement that reduces some of disclosures and reporting requirements for development stage companies. The change will be in effect for the interim and annual reporting periods beginning after December 15, 2014. As of such date, among other things development stage entities will no longer be required to report inception-to-date information. The Company has elected early adoption of this pronouncement and will no longer be reporting inception-to-date information. In January 2014, the FASB issued ASU 2014-04, an update to ASC 310, "Receivables." The ASU clarifies that an in substance repossession or foreclosure occurs upon either the creditor obtaining legal title to the residential real estate property or the borrower conveying all interest in the residential real estate property to the creditor to satisfy that loan through completion of a deed in lieu of foreclosure or through a similar legal agreement. The amendments are effective for annual periods, and interim reporting periods within those annual periods, beginning after December 15, 2014. The amendments may be adopted using either a modified retrospective transition method or a prospective transition method. Early adoption of the guidance is permitted. The impact of this guidance is currently being evaluated by the Company, but is not expected to have a significant impact on the Company's financial position, results of operations or disclosures.
Net Loss per Share	Net Loss per Share Basic loss per share is computed using the weighted average number of common shares outstanding during the year. Diluted earnings per share reflect the potential dilution that could occur if potentially dilutive securities were exercised or converted to common stock. The dilutive effect of options and warrants and their equivalent is computed by application of the treasury stock method and the effect of convertible securities by the "if converted" method.
Management Estimates	Management Estimates The presentation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reported period. Actual results could differ from those estimates.
Property, Plant and Equipment	Property, Plant and Equipment Property, plant and equipment are stated at cost. Depreciation is computed by use of the straight-line method over the estimated useful lives of the assets, which for leasehold improvements is 15 years; 10 years for furniture and equipment; and 5 years for computer equipment. The Company capitalizes eligible costs to acquire or develop internal-use software that are incurred subsequent to the preliminary project stage. Capitalized costs related to internal-use software are amortized using the straight-line method over the estimated useful lives of the assets, which range from 5 to 7 years. Depreciation and amortization expense on property and equipment was $2,009 and $1,417 for the three months ended June 30, 2015 and 2014, respectively. Depreciation and amortization expense on property and equipment was $4,018 and $1,417 for the six months ended June 30, 2015 and 2014, respectively.

1. SUMMARY OF SIGNIFICANT ACC15

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended
	Jun. 30, 2015
Accounting Policies [Abstract]
Restated financial statements	As Reported Change Restated June 30, June 30, Assets 2015 2015 Cash $ 1,091 1,091 Total current assets 1,091 – 1,091 Furniture and Fixtures net accumulated depreciation $8,037 and $4,019 41,683 – 41,683 Deposits 5,592 – 5,592 Total assets $ 48,366 48,366 Liabilities and Stockholders' Deficit Accounts payable and accrued liabilities $ 45,751 – 45,750 Payroll liabilities 80,312 – 80,312 Convertible debenture - related party - net of discount $1,931 and $4,419 9,965 – 9,965 Convertible debenture - net of discount $164,039 and $38,105 150,542 (36,694 ) 113,848 Derivative liability - current 1,222,535 (821,418 ) 401,117 Total current liabilities 1,509,105 650,992 Long term convertible debenture 211,980 (133,931 ) 78,049 Derivative liability - long term – 238,354 238,354 Total liabilities 1,721,085 967,395 Commitments and contingencies Stockholders' Deficit Preferred stock, $0.001 par value: 1,000,000 authorized 145,000 and 145,000 shares issued and outstanding as of June 30, 2015 and December 31, 2014, respectively – Common stock, $0.001 par value: 100,000,000 authorized; 30,846,076 and 29,225,000 shares issued and outstanding as of June 30, 2015 and December 31, 2014, respectively – Common stock - unissued 64,583 – 64,583 Additional paid in capital 2,018,865 (230,222 ) 1,788,643 Accumulated deficit (3,788,462 ) 983,911 (2,804,551 ) Total stockholders' deficit (1,672,719 ) (919,029 ) Total liability and stockholders' deficit $ 48,366 48,366 As Reported Change Restated For the For the three months three months ended ended June 30, June 30, 2015 2015 Revenue $ – – Operating expenses Selling, general and administrative expenses 354,938 (21,428 ) 333,510 Research and development expense 330 – 330 Depreciation expense 2,009 – 2,009 Total operating expenses 357,277 335,849 Loss from operation (357,277 ) (335,849 ) Other income (expense) Interest expense - related party – (3,665 ) (3,665 ) Interest expense (79,353 ) 46,814 (32,539 ) Derivative expense (762,148 ) 1,422,037 659,889 Loss before income tax (1,198,778 ) 287,836 Provision for income tax – – Net Loss $ (1,198,778 ) $ 287,836 Net loss per share: basic $ (0.04 ) $ (0.01 ) Net loss per share: diluted $ – $ (0.01 ) Weighted average shares outstanding: basic 30,609,345 30,609,345 Weighted average shares outstanding: diluted – 53,825,515 As Reported Change Restated For the For the six months six months ended ended June 30, June 30 2015 2015 Revenue $ – – Operating expenses Selling, general and administrative expenses 600,574 (18,807 ) 581,767 Research and development expense 33,779 330 34,109 Depreciation expense 4,018 – 4,018 Total operating expenses 638,371 (18,477 ) 619,894 Loss from operation (638,371 ) 18,477 (619,894 ) Other income (expense) Interest expense - related party – (5,542 ) (5,542 ) Interest expense (96,855 ) (87,131 ) (183,986 ) Derivative expense (913,322 ) 1,058,107 144,785 Loss before income tax (1,648,548 ) 983,911 (664,637 ) Provision for income tax – – Net Loss $ (1,648,548 ) $ (664,637 ) Net loss per share: basic $ (0.01 ) $ (0.02 ) Net loss per share: diluted $ – $ (0.01 ) Weighted average shares outstanding: basic 157,906,569 33,174,164 Weighted average shares outstanding: diluted – 56,338,334 As Reported Change Restated For the For the six months six months ended ended June 30, June 30, 2015 2015 Cash flows from operating activities Net loss $ (1,648,548 ) 983,911 (664,637 ) Adjustments to reconcile net loss to net cash used in operating activities Depreciation 4,018 – 4,018 Change in derivative liability – (144,785 ) (144,785 ) Stock-based compensation 157,779 (18,476 ) 139,303 Changes in operating assets and liabilities Accrued interest - related party – 5,542 5,542 Accrued interest 96,855 87,131 183,986 Accounts payable and accrued liabilities 8,765 (1 ) 8,764 Payroll liabilities 50,387 – 50,387 Prepaid expenses – – – Derivative Liability 913,322 (913,322 ) – Due from related party – – – Net cash used in operating activities (417,422 ) – (417,422 ) Cash flows from investing activities Furniture and fixtures – – – Application design – – – Logo – – – Net cash provided by investing activities – – – Cash flow from financing activities Repayment of convertible debenture - related party (10,000 ) – (10,000 ) Proceeds from convertible debenture 419,000 – 419,000 Proceeds from issuance of common stock – – – Net cash provided by financing activities 409,000 – 409,000 Net decrease in cash and cash equivalents (8,422 ) – (8,422 ) Cash and cash equivalents at beginning of period 9,513 – 9,513 Cash and cash equivalents at end of period $ 1,091 – $ 1,091 Supplemental disclosure of cash flow information Cash paid during period for Cash paid for interest $ – – $ – Cash paid for income taxes $ – – $ – Conversion of convertible debenture $ 47,117 – $ 47,117

3. CONVERTIBLE DEBENTURE (Table

3. CONVERTIBLE DEBENTURE (Tables)	6 Months Ended
	Jun. 30, 2015
12% Secured Convertible Debenture
Convertible debenture table	June 30, 2015 December 31, 2014 Convertible debenture $ 20,000 $ 55,000 Discount (1,931 ) (4,411 ) Less: Payment (10,000 ) (35,000 ) Accumulated interest 1,896 819 Convertible debenture, net of OID $ 9,965 $ 16,408
10% Secured Convertible Debenture
Convertible debenture table	June 30, 2015 December 31, 2014 Convertible debenture $ 60,000 $ 60,000 Conversion of debt to common stock (48,418 ) – Discount – Warrant – (17,364 ) Discount (11,381 ) (16,221 ) Original issue discount (2,041 ) (4,520 ) Accumulated interest 3,862 575 Convertible debenture, net of OID $ 2,022 $ 22,470
7% Secured Convertible Debenture
Convertible debenture table	June 30, 2015 December 31, 2014 Convertible debenture $ 100,000 $ 100,000 Additional amount received 100,000 – Discount (133,751 ) – Accumulated interest 7,444 556 Convertible debenture, net of OID and discount $ 73,693 $ 100,556
$59,000 Convertible Promissory Note
Convertible debenture table	June 30, 2015 Convertible debenture $ 59,000 Discount (23,627 ) Accumulated interest 1,704 Convertible debenture net of discount $ 37,077
$50,000 12% Convertible Promissory Note
Convertible debenture table	June 30, 2015 Convertible debenture $ 50,000 Discount (18,436 ) Accumulated interest 1,868 Convertible debenture $ 33,432
$250,000 12% Convertible Promissory Note
Convertible debenture table	June 30, Convertible debenture $ 27,778 issue discount (2,062 ) Discount (21,858 ) Accumulated interest 499 Convertible debenture, net of OID and discount $ 4,357
$31,500 8% Convertible Promissory Note
Convertible debenture table	June 30, 2015 Convertible debenture $ 31,500 Discount (27,971 ) Accumulated interest 283 Convertible debenture, net of discount $ 3,812
$55,000 10% Convertible Promissory Note
Convertible debenture table	June 30, 2015 Convertible debenture $ 55,000 Discount (42,754 ) Accumulated interest 603 Convertible debenture, net of discount $ 12,849
$55,000 10% Convertible Promissory Note
Convertible debenture table	June 30, 2015 Convertible debenture $ 55,000 Issue Discount (4,521 ) Discount (44,658 ) Accumulated interest 422 Convertible debenture, net of discount $ 6,243
$43,500 8% Convertible Promissory Note
Convertible debenture table	June 30, 2015 Convertible debenture $ 43,500 Discount (25,345 ) Accumulated interest 257 Convertible debenture, net of discount $ 18,412

4. DERIVATIVE LIABILITY (Tables

4. DERIVATIVE LIABILITY (Tables)	6 Months Ended
	Jun. 30, 2015
10% Secured Convertible Debenture
Assumptions	June 30, 2015 December 31, 2014 Risk-free interest rate at grant date .28% .25% Expected stock price volatility 226% 139% Expected dividend payout – – Expected option in life-years .75 1.25
7% Secured Convertible Debenture
Assumptions	June 30, 2015 December 31, 2014 Risk-free interest rate at grant date 1.01% 1.59% Expected stock price volatility 226% 139% Expected dividend payout – – Expected option in life-years 2.5 3
$59,000 Convertible Promissory Note
Assumptions	June 30, 2015 Risk-free interest rate at grant date .64% Expected stock price volatility 225% Expected dividend payout – Expected option in life-years .37
$50,000 12% Convertible Promissory Note
Assumptions	June 30, 2015 Risk-free interest rate at grant date .01% Expected stock price volatility 106% Expected dividend payout – Expected option in life-years .5
$250,000 12% Convertible Promissory Note
Assumptions	June 30, 2015 Risk-free interest rate at grant date .64% Expected stock price volatility 226% Expected dividend payout – Expected option in life-years 1.75
$31,500 8% Convertible Promissory Note
Assumptions	June 30, 2015 Risk-free interest rate at grant date .28% Expected stock price volatility 245% Expected dividend payout – Expected option in life-years .75
$55,000 10% Convertible Promissory Note
Assumptions	June 30, 2015 Risk-free interest rate at grant date .28% Expected stock price volatility 238% Expected dividend payout – Expected option in life-years 1.0
$55,000 10% Convertible Promissory Note
Assumptions	June 30, 2015 Risk-free interest rate at grant date .28% Expected stock price volatility 238% Expected dividend payout – Expected option in life-years 1.0
$43,500 8% Convertible Promissory Note
Assumptions	June 30, 2015 Risk-free interest rate at grant date .28% Expected stock price volatility 240% Expected dividend payout – Expected option in life-years .68

5. WARRANT LIABILITY (Tables)

5. WARRANT LIABILITY (Tables) - Warrant [Member]	6 Months Ended
	Jun. 30, 2015
Assumptions used	Grant Date June 30, 2015 Risk-free interest rate at grant date 1.63% 1.63% Expected stock price volatility 139% 139% Expected dividend payout – – Expected option in life-years 5 4.88
Warrant activity	Number of Weighted-Average Outstanding at December 31, 2014 282,575 $ .21 Granted – – Exercised – – Canceled or expired – – Outstanding at June 30, 2015 282,575 $ .21

1. Restatement (Details - Resta

1. Restatement (Details - Restatement Balance Sheet) - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Assets
Cash	$ 1,091	$ 9,513
Total current assets	1,091	9,513
Furniture and Fixtures net accumulated depreciation $8,037 and $4,019	41,683	45,702
Deposits	5,592	5,592
Total assets	48,366	60,807
Liabilities and Stockholders' Deficit
Accounts payable and accrued liabilities	45,750	36,987
Payroll liabilities	80,312	29,925
Convertible debenture - related party - net of discount $1,931 and $4,419	9,965	16,408
Convertible debenture - net of discount $164,039 and $38,105	113,848	22,470
Derivative liability - current	401,117	324,826
Total current liabilities	650,992	430,616
Long term convertible debenture	78,049	100,556
Derivative liability - long term	238,354	0
Total liabilities	$ 967,395	$ 531,172
Commitments and contingencies
Stockholders' Deficit
Preferred stock, $0.001 par value: 1,000,000 authorized 145,000 and 145,000 shares issued and outstanding as of June 30, 2015 and December 31, 2014, respectively	$ 1,450	$ 1,450
Common stock, $0.001 par value: 100,000,000 authorized; 30,846,076 and 29,225,000 shares issued and outstanding as of June 30, 2015 and December 31, 2014, respectively	30,846	29,225
Common stock - unissued	64,583	1,033
Additional paid in capital	1,788,643	1,637,841
Accumulated deficit	(2,804,551)	(2,139,914)
Total stockholders' deficit	(919,029)	(470,365)
Total liability and stockholders' deficit	48,366	60,807
Scenario, Previously Reported [Member]
Assets
Cash	1,091	$ 9,513
Total current assets	1,091
Furniture and Fixtures net accumulated depreciation $8,037 and $4,019	41,683
Deposits	5,592
Total assets	48,366
Liabilities and Stockholders' Deficit
Accounts payable and accrued liabilities	45,751
Payroll liabilities	80,312
Convertible debenture - related party - net of discount $1,931 and $4,419	9,965
Convertible debenture - net of discount $164,039 and $38,105	150,542
Derivative liability - current	1,222,535
Total current liabilities	1,509,105
Long term convertible debenture	211,980
Derivative liability - long term	0
Total liabilities	$ 1,721,085
Commitments and contingencies
Stockholders' Deficit
Preferred stock, $0.001 par value: 1,000,000 authorized 145,000 and 145,000 shares issued and outstanding as of June 30, 2015 and December 31, 2014, respectively	$ 1,450
Common stock, $0.001 par value: 100,000,000 authorized; 30,846,076 and 29,225,000 shares issued and outstanding as of June 30, 2015 and December 31, 2014, respectively	30,845
Common stock - unissued	64,583
Additional paid in capital	2,018,865
Accumulated deficit	(3,788,462)
Total stockholders' deficit	(1,672,719)
Total liability and stockholders' deficit	48,366
Restatement Adjustment [Member]
Liabilities and Stockholders' Deficit
Convertible debenture - net of discount $164,039 and $38,105	(36,694)
Derivative liability - current	(821,418)
Long term convertible debenture	(133,931)
Derivative liability - long term	238,354
Stockholders' Deficit
Additional paid in capital	(230,222)
Accumulated deficit	$ 983,911

1. Restatement (Details - Incom

1. Restatement (Details - Income Statement) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Revenue	$ 0	$ 0	$ 0	$ 0
Operating expenses
Selling, general and administrative expenses	333,510	190,335	581,767	196,529
Research and development expense	330	0	34,109	0
Depreciation expense	2,009	1,417	4,018	1,417
Total operating expenses	335,849	191,752	619,894	197,946
Loss from operation	(335,849)	(191,752)	(619,894)	(197,946)
Other income (expense)
Interest expense - related party	(3,665)	0	(5,542)	0
Interest expense	(32,539)	0	(183,986)	(2,100)
Derivative expense	659,889		144,785
Loss before income tax	287,836	(191,752)	(664,637)	(200,046)
Provision for income tax	0	0	0	0
Net Loss	$ 287,836	$ (191,752)	$ (664,637)	$ (200,046)
Net loss per share: basic	$ (.01)	$ (0.01)	$ (.02)	$ (0.02)
Net loss per share: diluted	$ (.01)	$ (.01)	$ (.01)	$ (.02)
Weighted average shares outstanding: basic	30,609,345	24,330,769	33,174,164	12,300,556
Weighted average shares outstanding: diluted	53,825,515	24,330,769	56,338,334	12,300,556
Scenario, Previously Reported [Member]
Revenue	$ 0		$ 0
Operating expenses
Selling, general and administrative expenses	354,938		600,574
Research and development expense	330		33,779
Depreciation expense	2,009		4,018
Total operating expenses	357,277		638,371
Loss from operation	(357,277)		(638,371)
Other income (expense)
Interest expense - related party	0		0
Interest expense	(79,353)		(96,855)
Derivative expense	(762,148)		(913,322)
Loss before income tax	(1,198,778)		(1,648,548)
Provision for income tax	0		0
Net Loss	$ (1,198,778)		$ (1,648,548)
Net loss per share: basic	$ (.04)		$ (.01)
Net loss per share: diluted	$ 0		$ 0
Weighted average shares outstanding: basic	30,609,345		157,906,569
Weighted average shares outstanding: diluted	0		0
Restatement Adjustment [Member]
Operating expenses
Selling, general and administrative expenses	$ (21,428)		$ (18,807)
Research and development expense			330
Total operating expenses			(18,477)
Loss from operation			18,477
Other income (expense)
Interest expense - related party	(3,665)		(5,542)
Interest expense	46,814		(87,131)
Derivative expense	$ 1,422,037		1,058,107
Loss before income tax			983,911
Net Loss			$ 983,911
Net loss per share: basic	$ (.05)		$ 0.01
Net loss per share: diluted	$ .01		$ 0.01
Weighted average shares outstanding: basic			124,732,405
Weighted average shares outstanding: diluted	(53,825,515)		(56,338,334)

1. Restatement (Details - Cash

1. Restatement (Details - Cash Flows) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Cash flows from operating activities
Net loss	$ 287,836	$ (191,752)	$ (664,637)	$ (200,046)
Adjustments to reconcile net loss to net cash used in operating activities
Depreciation	2,009	1,417	4,018	1,417
Change in derivative liability	(659,889)	$ 0	(144,785)	0
Stock-based compensation			139,303	0
Changes in operating assets and liabilities
Accrued interest - related party			5,542	0
Accrued interest			183,986	0
Accounts payable and accrued liabilities			8,764	36,869
Payroll liabilities			50,387	9,096
Derivative Liability			0
Due from related party			0	0
Net cash used in operating activities			(417,422)	(152,256)
Cash flows from investing activities
Furniture and fixtures			0	(36,462)
Application design			0	(40,090)
Logo			0	(900)
Net cash provided by investing activities			0	(77,452)
Cash flow from financing activities
Repayment of convertible debenture - related party			(10,000)	0
Proceeds from convertible debenture			419,000	22,100
Net cash provided by financing activities			409,000	472,100
Net decrease in cash and cash equivalents			(8,422)	242,392
Cash and cash equivalents at beginning of period			9,513
Cash and cash equivalents at end of period	1,091		1,091
Supplemental disclosure of cash flow information
Cash paid for interest			0	0
Cash paid for income taxes			0	0
Conversion of convertible debenture			47,117	$ 0
Scenario, Previously Reported [Member]
Cash flows from operating activities
Net loss	(1,198,778)		(1,648,548)
Adjustments to reconcile net loss to net cash used in operating activities
Depreciation	2,009		4,018
Change in derivative liability			0
Stock-based compensation			157,779
Changes in operating assets and liabilities
Accrued interest - related party			0
Accrued interest			96,855
Accounts payable and accrued liabilities			8,765
Payroll liabilities			50,387
Derivative Liability			913,322
Due from related party			0
Net cash used in operating activities			(417,422)
Cash flows from investing activities
Furniture and fixtures			0
Application design			0
Logo			0
Net cash provided by investing activities			0
Cash flow from financing activities
Repayment of convertible debenture - related party			(10,000)
Proceeds from convertible debenture			419,000
Net cash provided by financing activities			409,000
Net decrease in cash and cash equivalents			(8,422)
Cash and cash equivalents at beginning of period			9,513
Cash and cash equivalents at end of period	$ 1,091		1,091
Supplemental disclosure of cash flow information
Cash paid for interest			0
Cash paid for income taxes			0
Conversion of convertible debenture			47,117
Restatement Adjustment [Member]
Cash flows from operating activities
Net loss			983,911
Adjustments to reconcile net loss to net cash used in operating activities
Change in derivative liability			(144,785)
Stock-based compensation			(18,476)
Changes in operating assets and liabilities
Accrued interest - related party			5,542
Accrued interest			87,131
Accounts payable and accrued liabilities			(1)
Derivative Liability			$ (913,322)

1. Summary of Significant Acc22

1. Summary of Significant Accounting Policies (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Working capital	$ (649,901)		$ (649,901)
Research and development costs	330	$ 0	34,109	$ 0
Depreciation expense	$ 2,009	$ 1,417	$ 4,018	$ 1,417

2. Intangible Properties (Detai

2. Intangible Properties (Details Narrative)	12 Months Ended
	Dec. 31, 2014USD ($)shares
Goodwill and Intangible Assets Disclosure [Abstract]
Common stock issued for intellectual property rights, shares issued | shares	400,000
Common stock issued for intellectual property rights, value | $	$ 644,000

3. Convertible Debenture (Detai

3. Convertible Debenture (Details) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Dec. 31, 2014
Conversion of debt to common stock	$ (48,417)
Original issue discount	(164,039)		$ (38,105)
Add: Additional amounts received	419,000	$ 22,100
12% Secured Convertible Debenture
Convertible debenture	20,000		55,000
Original issue discount	(1,931)		(4,411)
Less: payment	(10,000)		(35,000)
Accumulated interest	1,896		819
Convertible debenture, net of OID	9,965		16,408
10% Secured Convertible Debenture
Convertible debenture	60,000		60,000
Discount - Warrant	0		(17,364)
Conversion of debt to common stock	(48,418)		0
Beneficial conversion feature	(11,381)		(16,221)
Original issue discount	(2,041)		(4,520)
Accumulated interest	3,862		575
Convertible debenture, net of OID	2,022		22,470
Interest expense	4,315
7% Secured Convertible Debenture
Convertible debenture	100,000		100,000
Original issue discount	(133,751)		0
Add: Additional amounts received	100,000
Accumulated interest	7,444		556
Convertible debenture, net of OID	73,693		$ 100,556
$59,000 Convertible Promissory Note
Convertible debenture	59,000
Beneficial conversion feature	(23,627)
Accumulated interest	1,704
Convertible debenture, net of OID	37,077
$50,000 12% Convertible Promissory Note
Convertible debenture	50,000
Beneficial conversion feature	(18,436)
Accumulated interest	1,868
Convertible debenture, net of OID	33,432
$250,000 12% Convertible Promissory Note
Convertible debenture	27,778
Beneficial conversion feature	(21,678)
Original issue discount	(2,062)
Accumulated interest	499
Convertible debenture, net of OID	4,357
$31,500 8% Convertible Promissory Note
Convertible debenture	31,500
Beneficial conversion feature	(27,971)
Accumulated interest	283
Convertible debenture, net of OID	3,812
$55,000 10% Convertible Promissory Note
Convertible debenture	55,000
Beneficial conversion feature	(42,754)
Accumulated interest	603
Convertible debenture, net of OID	12,849
$55,000 10% Convertible Promissory Note
Convertible debenture	55,000
Beneficial conversion feature	(44,658)
Original issue discount	(4,521)
Accumulated interest	422
Convertible debenture, net of OID	6,243
$43,500 8% Convertible Promissory Note
Convertible debenture	43,500
Beneficial conversion feature	(25,345)
Accumulated interest	257
Convertible debenture, net of OID	$ 18,412

4. Derivative Liability (Detail

4. Derivative Liability (Details - Assumptions)	6 Months Ended	12 Months Ended
	Jun. 30, 2015	Dec. 31, 2014
Risk-free interest rate		1.63%
Expected stock price volatility		139.00%
Expected dividend payout		0.00%
Expected option in life-years		4 years 10 months 17 days
10% Secured Convertible Debenture
Risk-free interest rate	0.28%	0.25%
Expected stock price volatility	226.00%	139.00%
Expected dividend payout	0.00%	0.00%
Expected option in life-years	9 months	1 year 3 months
7% Secured Convertible Debenture
Risk-free interest rate	1.01%	1.59%
Expected stock price volatility	226.00%	139.00%
Expected dividend payout	0.00%	0.00%
Expected option in life-years	2 years 6 months	3 years
$59,000 Convertible Promissory Note
Risk-free interest rate	0.64%
Expected stock price volatility	225.00%
Expected dividend payout	0.00%
Expected option in life-years	4 months 13 days
$50,000 12% Convertible Promissory Note
Risk-free interest rate	0.01%
Expected stock price volatility	106.00%
Expected dividend payout	0.00%
Expected option in life-years	6 months
$250,000 12% Convertible Promissory Note
Risk-free interest rate	0.64%
Expected stock price volatility	226.00%
Expected dividend payout	0.00%
Expected option in life-years	1 year 9 months
$31,500 8% Convertible Promissory Note
Risk-free interest rate	0.28%
Expected stock price volatility	245.00%
Expected dividend payout	0.00%
Expected option in life-years	9 months
$55,000 10% Convertible Promissory Note
Risk-free interest rate	0.28%
Expected stock price volatility	238.00%
Expected dividend payout	0.00%
Expected option in life-years	1 year
$55,000 10% Convertible Promissory Note
Risk-free interest rate	0.28%
Expected stock price volatility	238.00%
Expected dividend payout	0.00%
Expected option in life-years	1 year
$43,500 8% Convertible Promissory Note
Risk-free interest rate	0.28%
Expected stock price volatility	240.00%
Expected dividend payout	0.00%
Expected option in life-years	8 months 5 days

4. Derivative Liability (Deta26

4. Derivative Liability (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Gain (loss) in change of derivative liability	$ 659,889	$ 0	$ 144,785	$ 0
10% Secured Convertible Debenture
Derivative liability	16,599		16,599
Increase (decrease) in derivative liability			21,607
Derivative expense			42,107
7% Secured Convertible Debenture
Derivative liability	193,937		193,937
Increase (decrease) in derivative liability			(393,695)
$59,000 Convertible Promissory Note
Derivative liability	79,870		79,870
Derivative expense			133,577
$50,000 12% Convertible Promissory Note
Derivative liability	4,148		4,148
Derivative expense			227,997
$250,000 12% Convertible Promissory Note
Derivative liability	44,417		44,417
Derivative expense			83,683
$31,500 8% Convertible Promissory Note
Derivative liability	82,505		82,505
Derivative expense			82,505
$55,000 10% Convertible Promissory Note
Derivative liability	95,833		95,833
Derivative expense			95,833
$55,000 10% Convertible Promissory Note
Derivative liability	49,437		49,437
Derivative expense			49,437
$43,500 8% Convertible Promissory Note
Derivative liability	$ 30,618		30,618
Derivative expense			$ 30,618

5. Warrant Liability (Details -

5. Warrant Liability (Details - Assumptions)	6 Months Ended	12 Months Ended
	Jun. 30, 2015	Dec. 31, 2014
Risk-free interest rate		1.63%
Expected stock price volatility		139.00%
Expected dividend payout		0.00%
Expected option in life-years		4 years 10 months 17 days
Warrant [Member]
Risk-free interest rate	1.63%
Expected stock price volatility	139.00%
Expected dividend payout	0.00%
Expected option in life-years	5 years

5. Warrant Liability (Details28

5. Warrant Liability (Details - Warrant activity) - Warrant [Member]	6 Months Ended
	Jun. 30, 2015$ / sharesshares
Warrants outstanding, beginning balance	282,575
Warrants granted	0
Warrants outstanding, ending balance	282,575
Weighted-average price per share warrants outstanding, beginning | $ / shares	$ .21
Weighted-average price per share warrants outstanding, ending | $ / shares	$ .21

5. Warrant and Option Liabili29

5. Warrant and Option Liability (Details Narrative) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Dec. 31, 2014
Share based compensation	$ 139,303	$ 0
Employee Stock Option [Member]
Options granted			550,000
Options vested	360,000
Options exercised	0
Options cancelled/terminated	180,000
Share based compensation	$ 61,814

6. Equity (Details Narrative)

6. Equity (Details Narrative) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Dec. 31, 2014
Stock issued for services, shares issued	$ 300,000
Stock issued for services, value	5,000
Proceeds from common stock sold	$ 0	$ 450,000
Common stock issued for intellectual property rights, shares issued			400,000
Common stock issued for intellectual property rights, value			$ 644,000
Proceeds from subscription receivable			$ 22,100
Stock issued for conversion of debt, shares issued	1,321,076
Stock issued for conversion of debt, value	$ 48,417
Restricted stock issued, shares	1,550,000
Stock Purchase Agreements
Stock sold for cash, shares issued			22,375,000
Proceeds from common stock sold			$ 600,000
Stock unissued			600,000
Intellectual property
Stock unissued			400,000
Common stock issued for intellectual property rights, shares issued			400,000
Common stock issued for intellectual property rights, value			$ 644,000
Six employees
Options issued, shares			550,000
Options vested	75,000		105,000
Stock issued for services, value	$ 95,965		$ 200,531