Double Down 10-Q 21 Nov 19 2019 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2019	Nov. 20, 2019
Document And Entity Information
Entity Registrant Name	DOUBLE DOWN HOLDINGS INC.
Entity Central Index Key	0001570279
Document Type	10-Q
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	true
Entity Current Reporting Status	Yes
Document Period End Date	Sep. 30, 2019
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2019
Entity Ex Transition Period	false
Entity Common Stock Shares Outstanding		52,899,701

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Sep. 30, 2019	Dec. 31, 2018
CURRENT ASSETS
Cash	$ 172,766	$ 4,394
Accounts Receivable	11,700
Inventory	8,311
Restricted Cash - Share Buyback	18,000
Total Current Assets	210,776	4,394
TOTAL ASSETS	210,776	4,394
Current Liabilities:
Accounts Payable	5,871	3,400
Interest Payable	140	54,247
Due to Related Party	13,330	293,617
Total Current Liabilities	19,341	351,264
Long Term Liabilities:
Royalty Agreement Payable	225,907
TOTAL LIABILITIES	245,248	351,264
Commitments & Contingencies
STOCKHOLDERS' EQUITY (DEFICIT)
Common stock: authorized 100,000,000; $0.001 par value; 52,899,701 and 48,000,000 shares issued and outstanding at September 30, 2019 and December 31, 2018	52,900	48,000
Paid in capital	437,450	34,500
Accumulated deficit	(524,821)	(429,370)
Total Stockholders' Equity (Deficit)	(34,472)	(346,871)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 210,776	$ 4,394

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 30, 2019	Dec. 31, 2018
STOCKHOLDERS' DEFICIT
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	52,899,701	48,000,000
Common stock, shares outstanding	52,899,701	48,000,000

STATEMENTS OF OPERATIONS (Unaud

STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
STATEMENTS OF OPERATIONS (Unaudited)
REVENUES			$ 11,700	$ 175
TOTAL REVENUES				175
COST OF GOODS SOLD
Merchant Account Fees	81	126	243	472
Purchases - Resale Tickets			7,863
GROSS PROFIT	(81)	(126)	3,594	(297)
OPERATING EXPENSES:
General and administrative	5,453	2,326	12,594	4,641
Professional Fees	21,570	1,708	74,945	18,888
TOTAL EXPENSES	27,024	4,034	87,539	23,529
Net loss from operations	(27,105)	(4,160)	(83,945)	(23,826)
OTHER INCOME/EXPENSE:
Interest Expense		(10,296)	(11,507)	(18,827)
TOTAL OTHER INCOME/EXPENSE		(10,296)	(11,507)	(18,827)
Provision for taxes
Net Income (loss)	$ (27,105)	$ (14,456)	$ (95,452)	$ (42,653)
Net loss per share:
Basic and diluted	$ (0.001)	$ 0	$ (0.002)	$ (0.001)
Weighted average number of shares outstanding:
Basic and diluted	51,033,034	48,000,000	51,033,034	48,000,000

STATEMENTS OF CHANGES IN SHAREH

STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (Unaudited) - USD ($)	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]
Balance, shares at Dec. 31, 2017		48,000,000
Balance, amount at Dec. 31, 2017	$ (291,254)	$ 48,000	$ 34,500	$ (373,753)
Net Income (Loss)	$ (8,146)			$ (8,146)
Balance, shares at Mar. 31, 2018		48,000,000
Balance, amount at Mar. 31, 2018	$ (299,399)	$ 48,000	$ 34,500	$ (381,899)
Net Income (Loss)	$ (20,052)			$ (20,052)
Balance, shares at Jun. 30, 2018		48,000,000
Balance, amount at Jun. 30, 2018	$ (319,451)	$ 48,000	$ 34,500	$ (401,951)
Net Income (Loss)	$ (14,456)			$ (14,456)
Balance, shares at Sep. 30, 2018		48,000,000
Balance, amount at Sep. 30, 2018	$ (333,907)	$ 48,000	$ 34,500	$ (416,407)
Net Income (Loss)	$ (12,963)			$ (12,963)
Balance, shares at Dec. 31, 2018		48,000,000
Balance, amount at Dec. 31, 2018	$ (346,871)	$ 48,000	$ 34,500	$ (429,371)
Net Income (Loss)	$ (13,877)			$ (13,877)
Balance, shares at Mar. 31, 2019		48,000,000
Balance, amount at Mar. 31, 2019	$ (360,748)	$ 48,000	$ 34,500	$ (443,248)
Net Income (Loss)	(54,469)			$ (54,469)
June 19, 2019 - 2,099,701 common stock shares issued for cancellation of Notes Payable, Shares		2,099,701
June 19, 2019 - 2,099,701 common stock shares issued for cancellation of Notes Payable, Amount	$ 127,850	$ 2,100	$ 125,750
Balance, shares at Jun. 30, 2019		50,099,701
Balance, amount at Jun. 30, 2019	$ (287,367)	$ 50,100	$ 160,250	$ (497,717)
Net Income (Loss)	(27,105)			$ (27,105)
Common Stock issued, Shares		2,800,000
Common Stock issued, Amount	$ 280,000	$ 2,800	$ 277,200
Balance, shares at Sep. 30, 2019		52,899,701
Balance, amount at Sep. 30, 2019	$ (34,472)	$ 52,900	$ 437,450	$ (524,821)

STATEMENTS OF CASH FLOWS (Unaud

STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Operating activities
Net loss	$ (95,452)	$ (42,653)
Changes in assets and liabilities:
Accounts Receivable	(11,700)
Inventory	(8,311)
Accounts Payable	2,471	(68,286)
Accounts Payable - Related Parties	2,255
Interest Payable	11,507	18,827
Net cash used by operating activities	(99,228)	(92,112)
Financing activities:
Note Payable - Rheingrover	5,600	93,475
Common Stock	280,000
Common Stock Buyback Pending
Net cash provided by financing activities	285,600	93,475
Net increase (decrease) in cash	186,372	1,363
Cash, beginning of period	4,394	3,824
Cash, end of period	190,766	5,188
Taxes paid
Interest paid
Supplemental Non-Cash Investing and Financing Information:
Debt converted to Capital Stock	127,850
Debt converted to Royalty Agreement	$ 225,907

ORGANIZATION AND DESCRIPTION OF

ORGANIZATION AND DESCRIPTION OF BUSINESS	9 Months Ended
	Sep. 30, 2019
ORGANIZATION AND DESCRIPTION OF BUSINESS
NOTE 1. ORGANIZATION AND DESCRIPTION OF BUSINESS	Double Down Holdings Inc. (the “Company”) was incorporated under the laws of the State of Nevada on January 17, 2013 as Ticket Corp. The Company was formed as a provider of tickets, merchandise and social media communications driven primarily through its mobile application technology in the United States and a provider of premium seats and entrance to concerts, sporting events, theatre and entertainment, including corporate and group ticketing, special events and promotions worldwide. Recently, the Company has expanded its offerings into non-ticketing product markets. Consistent with this expansion, the Company changed its name to Double Down Holdings Inc. The current new additional area Double Down Holdings Inc is focusing on is the natural herbal oil and extract market with our product to be sold through the standard channels of distribution for the vertical market. The Company is in an active and operational stage. Its activities to date include, but are not limited to, organization, raising investment capital, supply chain development, development of its operational mobile ticket application, formulation of its herbal oil and extracts, and distribution development. The Company is in the early stages of sales and collecting revenue.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2019
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Basis of Accounting The accompanying unaudited interim financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and the rules of the Securities and Exchange Commission (“SEC”), and should be read in conjunction with the audited financial statements and notes thereto contained in the Company’s Form 10-K for the year ended December 31, 2018 as filed with the SEC. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the interim periods presented have been reflected herein. The results of operations for interim periods are not necessarily indicative of the results to be expected for the full year. Unless the context otherwise requires, all references to “Ticket Corp.”, “Double Down”, “Double Down Holdings”, “we,” “us,” “our” or the “Company” are to Double Down Holdings Inc. Basic Loss per Share ASC No. 260, “Earnings per Share”, specifies the computation, presentation and disclosure requirements for earnings (loss) per share for entities with publicly held common stock. The Company has adopted the provisions of ASC No. 260. Basic net loss per share amounts is computed by dividing the net loss by the weighted average number of common shares outstanding. Diluted loss per share is the same as basic loss per share because the consideration of these shares would be anti-dilutive in periods of loss. If a $5,600 principal convertible note issued to Russell Rheingrover (see Related Party Transactions below) is converted to shares of Company common stock on its terms, the Company would issue to Mr. Rheingrover 56,000 shares for the principal balance, and 1,400 shares for the accrued interest calculated as of September 30, 2019. Inventory Policy The Company is using the average cost inventory method for inventory costing. Currently, the entire inventory of $8,311 is Raw Materials. Cash Equivalents The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. Use of Estimates and Assumptions The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. In accordance with ASC No. 250 all adjustments are normal and recurring. Income Taxes Income taxes are provided in accordance with ASC No. 740, Accounting for Income Taxes. A deferred tax asset or liability is recorded for all temporary differences between financial and tax reporting and net operating loss carry-forwards. Deferred tax expense (benefit) results from the net change during the year of deferred tax assets and liabilities. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. Revenue The Company had a single customer transaction in the nine months ended September 30, 2019 with a related party, of which the performance obligation was to deliver resale tickets, which was fully performed at period end, resulting in $11,700 in accounts receivable, and no other remaining contracts were outstanding at September 30, 2019. In accordance with ASC 606 the Company records revenue based on the following five steps: · Step 1: Identify the contract with a customer · Step 2: Identify the performance obligations in the contract · Step 3: Determine the transaction price · Step 4: Allocate the transaction price to the performance obligations in the contract · Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation The Company adopted ASC 606 as of January 1, 2019 utilizing the modified retrospective approach, which had no material impact on the Company’s financial statements given the limited revenue in comparative periods. Software Development Costs The Company expenses software development costs in accordance with FASB ASC 985-20-25. All costs incurred to establish the technological feasibility of a computer software product to be sold, leased, or otherwise marketed are research and development costs. Once technological feasibility has been reached, but not before it is released to the public, the cost incurred for software development can be capitalized and amortized after release. The Company did not incur any software development costs during the nine months ended September 30, 2019 or September 30, 2018.

RECENT ACCOUNTING PRONOUCEMENTS

RECENT ACCOUNTING PRONOUCEMENTS	9 Months Ended
	Sep. 30, 2019
RECENT ACCOUNTING PRONOUCEMENTS
NOTE 3. RECENT ACCOUNTING PRONOUNCEMENTS	The Financial Accounting Standards Board (“FASB”) periodically issues new accounting standards in a continuing effort to improve standards of financial accounting and reporting. The Company has reviewed the recently issued pronouncements. On June 20, 2018, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2018-07, Compensation—Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting Revenue from Contracts with Customers We are an “Emerging Growth Company,” as defined in the Jumpstart our Business Startups Act of 2012, and we may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies. Emerging Growth Companies can delay adopting new or revised accounting standards until such time as those standards apply to private companies. We have elected to avail ourselves to this exemption from new or revised accounting standards.

GOING CONCERN

GOING CONCERN	9 Months Ended
	Sep. 30, 2019
GOING CONCERN
NOTE 4. GOING CONCERN	The accompanying financial statements are presented on a going concern basis. The Company had limited operations during the period from January 17, 2013 (date of inception) through September 30, 2019 and a deficit of $524,821, or $0.01 per share. This condition raises substantial doubt about the Company’s ability to continue as a going concern. Management believes that the Company’s current cash of $190,766, accounts receivable, anticipated revenues and loans from our directors when needed will be sufficient to cover the expenses they will incur during the next twelve months in a limited operations scenario. Management believes that by following through with the Company’s plan of operation for the next 12 months that the revenue will increase to a point to support operations without loans from the directors of the Company.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2019
RELATED PARTY TRANSACTIONS
NOTE 5. RELATED PARTY TRANSACTIONS	The officers and directors of the Company may, in the future, become involved in other business opportunities as they become available, they may face a conflict in selecting between the Company and their other business opportunities. The Company has not formulated a policy for the resolution of such conflicts. As of September 30, 2019, $13,330 is owed to Russell Rheingrover, CEO. · (i) $100 of the funds were loaned by him to the Company to open the bank account and is non-interest bearing with no specific repayment terms. · (ii) $5,375 of the funds were for payment of an outstanding balance to DDC for software development. · (iii) $2,750 of the funds were for payment of an outstanding balance to the Company’s auditor. · (iv) $5,600 of the funds are the result of a 10% Convertible Note issued on March 25, 2019. Under the terms of the note the principal sum and interest is to be repaid to Mr. Rheingrover by March 24, 2020 or is convertible at the conversion price of $0.10 per common stock share. The conversion price was considered by management to be a fair price. The accrued interest on the convertible note as of September 30, 2019 was $140. · (v) There was a ($495) adjustment of the funds to correct for a reimbursement to Mr. Rheingrover made in error, in a prior period. On May 22, 2019 the Company entered into a Note Cancellation and Royalty Agreement with Russell Rheingrover, it’s CEO and director, whereby Mr. Rheingrover agreed to cancel certain then-existing convertible promissory notes issued from September 8, 2016 to December 22, 2018 in the principal and interest amount of $225,907 in exchange for a royalty on future sales of essential oil products by the Company in the amount of $0.05/30ml up to $225,907. On June 19, 2019 the Company issued 2,099,701 restricted common stock shares to Russell Rheingrover as a result of the conversion of the following notes: · 1. A $35,000 10% Convertible Note issued on September 3, 2015, convertible at the conversion price of $0.05 per common stock share. The interest accrued on this note was $13,031. The conversion price was considered by management to be a fair price. · 2. A $25,000 10% Convertible Note issued on October 5, 2015, convertible at the conversion price of $0.05 per common stock share. The interest accrued on this note was $9,089. The conversion price was considered by management to be a fair price. · 3. A $35,000 10% Convertible Note issued on April 30, 2016, convertible at the conversion price of $0.10 per common stock share. The interest accrued on this note was $10,729. The conversion price was considered by management to be a fair price. Mr. Rheingrover, who currently owns 38% of our outstanding voting stock, is also the Chief Executive Officer of Jiffy Tickets, a national reseller of concert, theater, sporting and event tickets. He currently devotes approximately 5 hours of his business time to our affairs and the balance to Jiffy Tickets. He owes a fiduciary duty of loyalty to us, but also owes similar fiduciary duties to Jiffy Tickets. Due to his responsibilities to serve both companies, there is potential for conflicts of interest. He will use every effort to avoid material conflicts of interest generated by his responsibilities to both companies, but no assurance can be given that material conflicts will not arise which could be detrimental to our operations and financial prospects.

AGREEMENTS

AGREEMENTS	9 Months Ended
	Sep. 30, 2019
AGREEMENTS
NOTE 6. AGREEMENTS	On May 1, 2019, the Company entered into a Marketing Consulting Agreement with Jonathan Boys, a director of the Company. Pursuant to the Marketing Consulting Agreement Mr. Boys shall implement plans and strategies and conduct market research to assist the Company move forward with their business plan. In return the Company will make compensation payments to Mr. Boys based on successful client and investor introductions which result in moving the Company forward. Mr. Boys is eligible to receive up to $100,000 in compensation over the term of the Marketing Consulting Agreement. On June 20, 2019 the Company entered into an Advisory Board Agreement with Ryan Mayer. Per the terms of the Advisory Board Agreement, Mr. Mayer will assist and provide the Company with services including advising the Company on the methodology, ingredients, recipe and knowledge transfer that will enable the Company to create product in the natural herbal oil and extract market. He will also advise the Company on the manufacturing blueprint for crafting the product. For the services provided, Mr. Mayer received 5,000,000 fully vested shares of Company common stock from Mr. Rheingrover, officer and director of the Company.

STOCK TRANSACTIONS

STOCK TRANSACTIONS	9 Months Ended
	Sep. 30, 2019
STOCK TRANSACTIONS
NOTE 7. STOCK TRANSACTIONS	On January 31, 2013, the Company issued a total of 33,000,000 shares of common stock to its sole officer and director Mr. Rheingrover for cash in the amount of $0.001 per share for a total of $33,000. The Company’s Registration Statement on Form S-1 was declared effective by the SEC on July 25, 2014. In October 2014, the Company sold 15,000,000 shares of common stock to 50 independent shareholders at a price of $0.033 per share for total proceeds of $49,500, pursuant to the prospectus within the Registration Statement. On June 19, 2019 the Company issued 2,099,701 shares of common stock to Russell Rheingrover as a result of the conversion of three Convertible Notes in the amount of $127,850. On July 1, 2019 the Company sold 2,500,000 shares of common stock to an investor at a price of $0.10 per share for total proceeds of $250,000. On July 18, 2019 the Company sold 300,000 shares of common stock to an investor at a price of $0.10 per share for total proceeds of $30,000. As of September 30, 2019, the Company had 52,899,701 shares of common stock issued and outstanding. On September 13, 2019, the Company placed $18,000 in an escrow account for the purposes of effecting a possible buy-back of shares of outstanding common stock. There are no legal restrictions on the cash, and the Company has earmarked it for a future stock buyback.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	9 Months Ended
	Sep. 30, 2019
STOCKHOLDERS' EQUITY (DEFICIT)
NOTE 8. STOCKHOLDERS' EQUITY	The stockholders’ equity section of the Company contains the following classes of capital stock as of September 30, 2019: Common stock, $ 0.001 par value: 100,000,000 shares authorized; 52,899,701 shares issued and outstanding.

PROVISION FOR INCOME TAXES

PROVISION FOR INCOME TAXES	9 Months Ended
	Sep. 30, 2019
PROVISION FOR INCOME TAXES
NOTE 9. PROVISION FOR INCOME TAXES	Realization of deferred tax assets is dependent upon sufficient future taxable income during the period that deductible temporary differences and carry-forwards are expected to be available to reduce taxable income. As the achievement of required future taxable income is uncertain, the Company recorded a valuation allowance. As of December 31, 2018, the Company had a net operating loss carry-forward of approximately $429,370. Net operating loss carry-forward, expires twenty years from the date the loss was incurred. As of September 30, 2019, the Company had a net operating loss carry-forward of approximately $525,000. The Company is subject to United States federal and state income taxes at an approximate rate of 21%. The reconciliation of the provision for income taxes at the United States federal statutory rate compared to the Company’s income tax expense as reported is as follows: September 30, 2019 December 31, 2018 Accumulated loss before income taxes per financial statements $ 106,958 $ 55,617 Income tax rate 21 % 21 % Income tax recovery (22,461 ) (11,680 ) Permanent differences - - Temporary differences - - Valuation allowance change 22,461 11,680 Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Deferred income taxes arise from temporary differences in the recognition of income and expenses for financial reporting and tax purposes. The significant components of deferred income tax assets and liabilities at September 30, 2019 are as follows: September 30, 2019 December 31, 2018 Net Operating Loss Carryforward $ 106,958 $ 90,138 Valuation Allowance (106,958 ) (90,138 ) Net deferred income tax asset $ - $ - Net deferred income tax asset The Company has recognized a valuation allowance for the deferred income tax asset since the Company cannot be assured that it is more likely than not that such benefit will be utilized in future years. The valuation allowance is reviewed annually. When circumstances change and which cause a change in management’s judgment about the realizability of deferred income tax assets, the impact of the change on the valuation allowance is generally reflected in current income. The Tax Cuts and Jobs Act enacted on December 22, 2017, reduced the U.S. federal corporate tax rate from 35% to 21%. The Company has not yet completed its full accounting for the effect of the Act and is therefore providing an estimate of the anticipated effect. The most substantial impact is the reduction of the existing deferred tax benefit by $31,400 as of December 31, 2017 due to the decrease in future tax rates.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2019
SUBSEQUENT EVENTS
NOTE 10. SUBSEQUENT EVENTS	The Company evaluated all events or transactions that occurred after September 30, 2019 up through date the Company issued these financial statements and found no subsequent event that needed to be reported.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2019
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
Basis of Accounting	The accompanying unaudited interim financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and the rules of the Securities and Exchange Commission (“SEC”), and should be read in conjunction with the audited financial statements and notes thereto contained in the Company’s Form 10-K for the year ended December 31, 2018 as filed with the SEC. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the interim periods presented have been reflected herein. The results of operations for interim periods are not necessarily indicative of the results to be expected for the full year. Unless the context otherwise requires, all references to “Ticket Corp.”, “Double Down”, “Double Down Holdings”, “we,” “us,” “our” or the “Company” are to Double Down Holdings Inc.
Basic Loss per Share	ASC No. 260, “Earnings per Share”, specifies the computation, presentation and disclosure requirements for earnings (loss) per share for entities with publicly held common stock. The Company has adopted the provisions of ASC No. 260. Basic net loss per share amounts is computed by dividing the net loss by the weighted average number of common shares outstanding. Diluted loss per share is the same as basic loss per share because the consideration of these shares would be anti-dilutive in periods of loss. If a $5,600 principal convertible note issued to Russell Rheingrover (see Related Party Transactions below) is converted to shares of Company common stock on its terms, the Company would issue to Mr. Rheingrover 56,000 shares for the principal balance, and 1,400 shares for the accrued interest calculated as of September 30, 2019.
Inventory Policy	The Company is using the average cost inventory method for inventory costing. Currently, the entire inventory of $8,311 is Raw Materials.
Cash Equivalents	The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents.
Use of Estimates and Assumptions	The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. In accordance with ASC No. 250 all adjustments are normal and recurring.
Income Taxes	Income taxes are provided in accordance with ASC No. 740, Accounting for Income Taxes. A deferred tax asset or liability is recorded for all temporary differences between financial and tax reporting and net operating loss carry-forwards. Deferred tax expense (benefit) results from the net change during the year of deferred tax assets and liabilities. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.
Revenue	The Company had a single customer transaction in the nine months ended September 30, 2019 with a related party, of which the performance obligation was to deliver resale tickets, which was fully performed at period end, resulting in $11,700 in accounts receivable, and no other remaining contracts were outstanding at September 30, 2019. In accordance with ASC 606 the Company records revenue based on the following five steps: · Step 1: Identify the contract with a customer · Step 2: Identify the performance obligations in the contract · Step 3: Determine the transaction price · Step 4: Allocate the transaction price to the performance obligations in the contract · Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation The Company adopted ASC 606 as of January 1, 2019 utilizing the modified retrospective approach, which had no material impact on the Company’s financial statements given the limited revenue in comparative periods.
Software Development Costs	The Company expenses software development costs in accordance with FASB ASC 985-20-25. All costs incurred to establish the technological feasibility of a computer software product to be sold, leased, or otherwise marketed are research and development costs. Once technological feasibility has been reached, but not before it is released to the public, the cost incurred for software development can be capitalized and amortized after release. The Company did not incur any software development costs during the nine months ended September 30, 2019 or September 30, 2018.

PROVISION FOR INCOME TAXES (Tab

PROVISION FOR INCOME TAXES (Tables)	9 Months Ended
	Sep. 30, 2019
PROVISION FOR INCOME TAXES (Tables)
Schedule of reconciliation of income tax expense at the statutory rate to actual income tax expense	September 30, 2019 December 31, 2018 Accumulated loss before income taxes per financial statements $ 106,958 $ 55,617 Income tax rate 21 % 21 % Income tax recovery (22,461 ) (11,680 ) Permanent differences - - Temporary differences - - Valuation allowance change 22,461 11,680
Schedule of tax effects of temporary differences related to deferred taxes shown on the consolidated balance sheets	September 30, 2019 December 31, 2018 Net Operating Loss Carryforward $ 106,958 $ 90,138 Valuation Allowance (106,958 ) (90,138 ) Net deferred income tax asset $ - $ -

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Accounts Receivable	$ (11,700)
Inventory	8,311
Mr. Rheingrover [Member]
Principal balance	$ 5,600
Convertible notes issued	56,000
Accrued interest, shares	1,400

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	Sep. 30, 2019	Dec. 31, 2018	Sep. 30, 2018	Dec. 31, 2017
GOING CONCERN (Details Narrative)
Accumulated deficit	$ (524,821)	$ (429,370)
Deficit per share (in dollars per share)	$ 0.01
Cash	$ 190,766	$ 4,394	$ 5,188	$ 3,824

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	1 Months Ended	9 Months Ended
	May 22, 2019	Sep. 30, 2019	Jun. 19, 2019	Mar. 25, 2019	Dec. 31, 2018	Apr. 30, 2016	Oct. 05, 2015	Sep. 03, 2015
Related Party Transaction [Line Items]
Due to related party		$ 13,330			$ 293,617
Accrued interest		$ 140			$ 54,247
Common stock shares issued		52,899,701			48,000,000
Mr. Rheingrover [Member]
Related Party Transaction [Line Items]
Accrued interest						$ 10,729	$ 9,089	$ 13,031
Convertible notes						$ 35,000	$ 25,000	$ 35,000
Conversion price						$ 0.05	$ 0.05	$ 0.05
Reimbursement adjustments		$ 495
Cancellation of convertible promissory notes	$ 225,907
Cancellation of convertible promissory notes description	The principal and interest amount of $225,907 in exchange for a royalty on future sales of essential oil products by the Company in the amount of $0.05/30ml up to $225,907.
Mr. Rheingrover [Member] | Restricted Stock [Member]
Related Party Transaction [Line Items]
Common stock shares issued			2,099,701
Chief Executive Officer [Member]
Related Party Transaction [Line Items]
Due to related party		13,825
Amount loaned to open bank account		100
Payment of outstanding balance software development		5,375
Payment of outstanding balance for auditor		$ 2,750
Ownership percentage		38.00%
Convertible Notes Payable [Member] | Chief Executive Officer [Member]
Related Party Transaction [Line Items]
Convertible notes				$ 5,600
Conversion price				$ 0.10
Rate of convertible note issued				10.00%

AGREEMENTS (Details Narrative)

AGREEMENTS (Details Narrative)	9 Months Ended
	Sep. 30, 2019USD ($)shares
Mr. Mayer [Member]
Common stock shares issued for services | shares	5,000,000
May 1, 2019 [Member] | Jonathan Boys [Member] | Maximum [Member]
Compensation for services | $	$ 100,000

STOCK TRANSACTIONS (Details Nar

STOCK TRANSACTIONS (Details Narrative )	Sep. 13, 2019USD ($)	Jul. 18, 2019USD ($)$ / sharesshares	Jul. 02, 2019USD ($)$ / sharesshares	Oct. 31, 2014USD ($)integer$ / sharesshares	Jan. 31, 2013USD ($)$ / sharesshares	Sep. 30, 2019USD ($)shares	Dec. 31, 2018shares
Common stock, shares issued						52,899,701	48,000,000
Common stock, shares outstanding						52,899,701	48,000,000
Value of shares issued | $		$ 30,000	$ 250,000		$ 33,000
Per share amount of shares issued (in dollars per share) | $ / shares		$ 0.10	$ 0.10		$ 0.001
Number of shares issued		300,000	2,500,000		33,000,000
Escrow account | $	$ 18,000
Shareholders [Member]
Value of shares issued | $				$ 49,500
Per share amount of shares issued (in dollars per share) | $ / shares				$ 0.033
Number of shares issued				15,000,000
Number of independent shareholders | integer				50
Chief Executive Officer [Member]
Value of shares issued | $					$ 33,000
Per share amount of shares issued (in dollars per share) | $ / shares					$ 0.001
Number of shares issued					33,000,000
Russell Rheingrover [Member]
Stock issued during period Conversion on convertible Notes, Shares						2,099,701
Stock issued during period Conversion on convertible Notes, Amount | $						$ 127,850

STOCKHOLDERS' EQUITY (Details N

STOCKHOLDERS' EQUITY (Details Narrative) - $ / shares	Sep. 30, 2019	Dec. 31, 2018
STOCKHOLDERS' EQUITY (Details Narrative)
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	52,899,701	52,899,701
Common stock, shares outstanding	52,899,701	52,899,701

PROVISION FOR INCOME TAXES (Det

PROVISION FOR INCOME TAXES (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2019	Dec. 31, 2018	Dec. 31, 2017
PROVISION FOR INCOME TAXES (Details)
Accumulated loss before income taxes per financial statements	$ 106,958	$ 55,617
Income tax rate	21.00%	21.00%	21.00%
Income tax recovery	$ (22,461)	$ (11,680)
Permanent differences
Temporary differences
Valuation allowance change	$ 22,461	$ 11,680

PROVISION FOR INCOME TAXES (D_2

PROVISION FOR INCOME TAXES (Details 1) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
PROVISION FOR INCOME TAXES (Details 1)
Net operating loss carryforward	$ 106,958	$ 90,138
Valuation Allowance	(106,958)	(90,138)
Net deferred income tax asset

PROVISION FOR INCOME TAXES (D_3

PROVISION FOR INCOME TAXES (Details Narrative ) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2019	Dec. 31, 2018	Dec. 31, 2017
Net operating loss carry-forward	$ 525,000	$ 429,370
Net operating loss carry-forward expiration term	expires twenty years from the date the loss was incurred
US corporate income tax rate	21.00%	21.00%	21.00%
Reduction in deferred tax benefit		$ 31,400
Earliest Tax Year [Member]
US corporate income tax rate	35.00%
Latest Tax Year [Member]
US corporate income tax rate	21.00%