Bionovate Technologies (BIIO) 10-Q 28 Jun 18 2018 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Sep. 30, 2017	May 31, 2018
Document And Entity Information
Entity Registrant Name	BIONOVATE TECHNOLOGIES CORP.
Entity Central Index Key	1,575,420
Trading Symbol	mjpi
Document Period End Date	Sep. 30, 2017
Current Fiscal Year End Date	--06-30
Document Type	10-Q
Amendment Flag	false
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	No
Entity Common Stock, Shares Outstanding		15,579,749
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2,018
Entity Filer Category	Smaller Reporting Company

CONDENSED INTERIM BALANCE SHEET

CONDENSED INTERIM BALANCE SHEETS - USD ($)	Sep. 30, 2017	Jun. 30, 2017
Current Assets
Cash
Total Current Assets
TOTAL ASSETS
Current Liabilities
Accounts payable and accrued liabilities	29,506	38,744
Accrued salary	32,500
Due to related parties	169,497	147,185
Convertible notes payable	45,438	43,219
Total Current Liabilities	276,941	229,148
TOTAL LIABILITIES	276,941	229,148
Stockholders' Deficit
Preferred stock: 90,000,000 authorized; $0.0001 par value - no shares issued and outstanding
Common stock: 100,000,000 authorized; $0.0001 par value 299,400 and 299,400 shares issued and outstanding, respectively	30	30
Additional paid in capital	383,372	383,372
Accumulated other comprehensive income		14,013
Accumulated deficit	(660,343)	(626,563)
Total Deficit	(276,941)	(229,148)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT

CONDENSED INTERIM BALANCE SHEE3

CONDENSED INTERIM BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 30, 2017	Jun. 30, 2017
Stockholders' Deficit
Preferred stock, shares authorized	90,000,000	90,000,000
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, shares authorized	100,000,000	100,000,000
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares issued	299,400	299,400
Common stock, shares outstanding	299,400	299,400

CONDENSED INTERIM STATEMENT OF

CONDENSED INTERIM STATEMENT OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Condensed Interim Statement Of Operations
Revenues		$ 5,432
Cost of goods sold		4,518
Gross profit		914
Operating Expenses
General and administration	33,412	3,245
Professional	1,230	1,664
Foreign currency gain	(6,197)
Total operating expenses	28,445	4,909
Net loss from operations	(28,445)	(3,995)
Other income (expense)
Interest expense	(5,335)
Total other expense	(5,335)
Net loss before taxes	(33,780)	(3,995)
Net loss	(33,780)	(3,995)
Comprehensive income (loss)	(33,780)	(3,995)
Foreign currency adjustment	(14,013)	1,257
Comprehensive Loss	$ (47,793)	$ (2,738)
Basic and dilutive loss per share
Net loss	$ (0.11)	$ (0.01)
Weighted average number of shares outstanding	299,400	322,170

CONDENSED INTERIM STATEMENT OF5

CONDENSED INTERIM STATEMENT OF CASH FLOWS (Unaudited) - USD ($)	3 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (33,780)	$ (3,995)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Foreign currency adjustment	(6,197)
Amortization of debt discount	2,060
Changes in operating assets and liabilities:
Accounts payable and accrued liabilities	5,417	2,031
Accrued salary	32,500
Due to related parties		2,737
Net cash provided by operating activities		773
Effect of exchange rate changes on cash		(142)
Net increase in cash and cash equivalents		631
Cash and cash equivalents, beginning of period		936
Cash and cash equivalents, end of period		1,567
Supplemental cash flow information
Cash paid for interest
Cash paid for taxes
NON CASH INVESTING AND FINANCING ACTIVITIES
Accounts payable paid by related party	$ 15,532

NATURE AND CONTINUANCE OF OPERA

NATURE AND CONTINUANCE OF OPERATIONS	3 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
NOTE 1 - NATURE AND CONTINUANCE OF OPERATIONS	Bionovate Technologies Corp. (the “Company”, or the “Corporation”) was incorporated in the state of Nevada, United States on October 24, 2012 under the name MJP International Ltd. On December 1, 2017, the Company’s corporate name was changed to Bionocate Technologies Corp. The Corporation was formed and organized to capitalize on new opportunities found in the North American market for light-emitting diode (“LED”) lighting. With China as the manufacturing backbone of future LED products, the Corporation has set up an office in Guangzhou, China in search of high quality products offered by reputable manufacturers to be introduced to Canada, the United States, and abroad. The Corporation has set out further details of the acquisition below as well as in Notes 3 and 4 to these consolidated financial statements. On February 5, 2016, Energy Alliance Labs Inc. (“Energy Alliance”), incorporated on February 5, 2016, entered into an agreement to acquire 80% of the issued and outstanding equity interests of Human Energy Alliance Laboratories Corp., an Idaho corporation (“HEAL”) from certain shareholders of HEAL for $80,000. The cash for the acquisition of shares was transferred to the shareholders on November 1, 2016 and that is when the acquisition closed. Subsequent to the transfer of cash, the previous shareholders of the Company owned 80% of the issued and outstanding shares of HEAL. On October 28, 2016, the Company entered into a Share Exchange Agreement (the “Share Exchange Agreement”) with Liao Zu Guo, an individual residing in China, whereby the Company issued 80,000 shares of its common stock in exchange for 100% of the issued and outstanding equity interests of Energy Alliance. Subsequent to the execution of the Share Exchange Agreement, Liao Zu Gao became a member of the Board of Directors of the Company. On January 1, 2017, the Company entered into transfer agreement with Liao Zu Guo, whereby the Company transferred 100% of issued and outstanding equity interests of Energy Alliance for $20,000 for past services provided by Executive to the Company and agreed to assume the debt of Energy Alliance owed to the Liao Zu Guo in the aggregate amount of $28,239. On December 1, 2017, a majority of stockholders and the board of directors approved a reverse stock split of the issued and outstanding shares of common stock on a fifty (50) old for one (1) new basis. A Certificate of Amendment was filed with the Nevada Secretary of State on December 11, 2017 with an effective date of December 21, 2017. All share and per share information in these financial statements retroactively reflect this stock distribution. Our executive offices are located at 3006 E. Goldstone Drive, Suite 218, Meridian, ID 83642. Our telephone number is (208) 231 – 1606. Going Concern These condensed interim financial statements have been prepared in accordance with generally accepted accounting principles applicable to a going concern, which assumes that the Corporation and its subsidiaries will be able to meet its obligations and continue its operations for the next fiscal year. Realizable values may be substantially different from carrying values as shown and these condensed interim financial statements, which do not give effect to adjustments that would be necessary to the carrying values and classification of assets and liabilities should the Corporation be unable to continue as a going concern. At September 30, 2017, the Corporation had not yet achieved profitable operations and has an accumulated loss of $660,343 since inception. The Corporation expects to incur further losses, all of which casts substantial doubt about the Corporation’s ability to continue as a going concern. The Corporation’s ability to continue as a going concern is dependent upon its ability to generate future profitable operations and/or to obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. Management anticipates that additional funding will be in the form of equity financing from the sale of common stock. Management may also seek to obtain short-term loans from the directors of the Corporation. There are no current arrangements in place for equity funding or short-term loans.

BASIS OF PRESENTATION

BASIS OF PRESENTATION	3 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
NOTE 2 - BASIS OF PRESENTATION	The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and with the instructions for Form 10-Q and Article 210 8-03 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation have been included. All such adjustments are of a normal recurring nature. Operating results for the three months ended September 30, 2017, are not necessarily indicative of the results that may be expected for the fiscal year ending June 30, 2017. For further information, refer to the financial statements and footnotes thereto included in the Corporation’s filed Form 10-K for the year ended June 30, 2017. The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect application of policies and 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 year. Actual results could differ from these estimates. Estimates and their underlying assumptions are reviewed on an ongoing basis. Changes in estimates are recorded in the accounting period in which they are determined. The critical accounting estimates and assumptions in the accompanying unaudited condensed interim financial statements include the provision for unpaid loss and loss adjustment expenses which may result from product warranty provisions; valuation of deferred income taxes; valuation and impairment assessment of intangible assets; goodwill recoverability; and deferred acquisition costs.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Foreign currency translation and functional currency conversion Prior to July 1, 2017, the Company's functional currency was the Canadian dollar. Translation gains and losses from the application of the U.S. dollar as the reporting currency during the period that the Canadian dollar was the functional currency are included as part of cumulative currency translation adjustment, which is reported as a component of shareholders' equity under accumulated other comprehensive loss. The Company re-assessed its functional currency and determined as at Jul 1, 2017, its functional currency changed from the Canadian dollar to the U.S. dollar based on management's analysis of changes in our organization. The change in functional currency is accounted for prospectively from July 1, 2017 and financial statements prior to and including the period ended September 30, 2016 have not been restated for the change in functional currency. For periods commencing July 1, 2017, monetary assets and liabilities denominated in foreign currencies are translated into U.S. dollars using exchange rates in effect at the balance sheet date. Opening balances related to non-monetary assets and liabilities are based on prior period translated amounts, and non-monetary assets and non-monetary liabilities incurred after Jul 1, 2017 are translated at the approximate exchange rate prevailing at the date of the transaction. Revenue and expense transactions are translated at the approximate exchange rate in effect at the time of the transaction. Foreign exchange gains and losses are included in the statement of operations and comprehensive loss as foreign exchange gains. Revenue Recognition The Corporation recognizes revenue when persuasive evidence of an arrangement exists, shipment has occurred or services rendered, the price is fixed or determinable and payment is reasonably assured. Customers take ownership at point of sale and bear the costs and risks of delivery. We currently do not have operations, and its management seeks to acquire cash generating businesses. Fair Value of Financial Instrument The Corporation follows FASB ASC 820, Fair Value Measurements and Disclosures, for all financial instruments and non-financial instruments accounted for at fair value on a recurring basis. This new accounting standard establishes a single definition of fair value and a framework for measuring fair value, sets out a fair value hierarchy to be used to classify the source of information used in fair value measurement and expands disclosures about fair value measurements required under other accounting pronouncements. It does not change existing guidance as to whether or not an instrument is carried at fair value. The Corporation defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities, which are required to be recorded at fair value, the Corporation considers the principal or most advantageous market in which the Corporation would transact and the market-based risk measurements or assumptions that market participants would use in pricing the asset or liability, such as inherent risk, transfer restrictions and credit risk. The Corporation applies FASB ASC 825, Financial Instruments, which allows companies to choose to measure eligible financial instruments and certain other items at fair value that are not required to be measured at fair value. The Corporation has not elected the fair value option for any eligible financial instruments. Basic and Diluted Loss per Common Stock FASB ASC 260 requires dual presentation of basic and diluted earnings per share (EPS) with a reconciliation of the numerator and denominator of the EPS computations. Basic earnings per share amounts are based on the weighted average shares of common stock outstanding. If applicable, diluted earnings per stock would assume the conversion, exercise or issuance of all potential common stock instruments such as options, warrants and convertible securities, unless the effect is to reduce a loss or increase earnings per share. Diluted net income (loss) per common stock on the potential exercise of the equity-based financial instruments is not presented where anti-dilutive.

CONVERTIBLE NOTE

CONVERTIBLE NOTE	3 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
NOTE 4 - CONVERTIBLE NOTE	Convertible notes payable at September 30, 2017 and June 30, 2017, consists of the following: September 30, June 30, 2017 2017 Dated November 1, 2016 $ 8,239 $ 8,239 Dated January 1, 2017 - 1 14,289 14,289 Dated January 1, 2017 - 2 10,000 10,000 Dated January 1, 2017 - 3 3,627 3,468 Dated June 30, 2017 9,969 9,969 Total convertible notes payable 46,124 45,965 Less: Unamortized debt discount (686 ) (2,746 ) Total convertible notes 45,438 43,219 Less: current portion of convertible notes 45,438 43,219 Long-term convertible notes $ - $ - For the three months ended September 30, 2017 and 2016, the Company recognized interest expense of $3,275 and $0 and amortization of discount, included in interest expense, of $2,060 and $0, respectively. As of September 30, 2017, and June 30, 2017, the Company recorded accrued interest of $10,787 and $6,703, respectively Dated November 1, 2016 On November 1, 2016, the Company issued a convertible note with a conversion price of $0.005 to extinguish debt of $18,239. The convertible note is unsecured, bears interest at 4% per annum and due and payable on November 1, 2017. The Company recorded a discount on the convertible note due to a beneficial conversion feature of $18,239. Dated January 1, 2017 - 1 On January 1, 2017, the Company issued a convertible note with a conversion price of $0.005 to extinguish amounts due to related parties of $10,000. The convertible note is unsecured, bears interest at 45% per annum, has no maturity date and due on demand. The Company recorded a discount on the convertible note due to a beneficial conversion feature of $10,000. Dated January 1, 2017 - 2 On January 1, 2017, the Company issued a convertible note with a conversion price of $0.005 to extinguish amounts due to related parties of $14,289. The convertible note is unsecured, bears interest at 45% per annum, has no maturity date and due on demand. The Company recorded a discount on the convertible note due to a beneficial conversion feature of $14,289. Dated January 1, 2017 - 3 On January 1, 2017, the Company issued a convertible note with a conversion price of $0.005 to extinguish amounts due to related parties of $3,352 (Canadian dollar (“CAD”) $4,500). The convertible note is unsecured, bears interest at 45% per annum, has no maturity date and due on demand. The Company recorded a discount on the convertible note due to a beneficial conversion feature of $3,352 (CAD $4,500). The difference of amount was a result of change of exchange rate. Dated June 30, 2017 On June 30, 2017, the Company issued a convertible note with a conversion price of $0.01 to pay operating expenses of $9,969. The convertible note is unsecured, bears interest at 35% per annum, has no maturity date and due on demand. The Company recorded a discount on the convertible note due to a beneficial conversion feature of $9,969.

DUE TO RELATED PARTIES

DUE TO RELATED PARTIES	3 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
NOTE 5 - DUE TO RELATED PARTIES	As at September 30, 2017, the Company was obligated to shareholders for funds advanced to the Corporation for working capital. During the three months ended September 30, 2017, the Company’s CEO paid accounts payable of $15,532 on behalf of the Company. The loans are unsecured, non-interest bearing and due on demand. On July 1, 2017, the Company entered into an employment agreement with CEO of the Company which the Company shall pay a cash based base salary of $65,000 from July 1, 2017 through December 31, 2017. For the three months ended September 30, 2017, the Company recorded accrued salary of $32,500. As of September 30, 2017, and June 30, 2017, the Corporation owed related parties $153,965 (CAD 191,000) and $147,848 (CAD 191,000), respectively. The advances are unsecured, non-interest bearing and no payback schedule has been established. As of September 30, 2017 and June 30, 2017, due to related party was $169,497 and $147,185, respectively.

CAPITAL STOCK

CAPITAL STOCK	3 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
NOTE 6 - CAPITAL STOCK	During the three months ended September 30, 2017, there were no issuances of common stock. As at September 30, 2017 and June 30, 2017, 299,400 shares of common stock were issued and outstanding, respectively. As at September 30, 2017, there were no warrants or options outstanding.

SUBSEQUENT EVENT

SUBSEQUENT EVENT	3 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
NOTE 7 - SUBSEQUENT EVENT	On February 5, 2018, the Company issued 2,280,000 shares of common stock for conversion of debt of $11,400. On February 7, 2018, the Company issued 13,000,000 shares of common stock for conversion of accrued salary of $65,000.

SUMMARY OF SIGNIFICANT ACCOUN13

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Sep. 30, 2017
Summary Of Significant Accounting Policies Policies
Foreign currency translation and functional currency conversion	Prior to July 1, 2017, the Company's functional currency was the Canadian dollar. Translation gains and losses from the application of the U.S. dollar as the reporting currency during the period that the Canadian dollar was the functional currency are included as part of cumulative currency translation adjustment, which is reported as a component of shareholders' equity under accumulated other comprehensive loss. The Company re-assessed its functional currency and determined as at Jul 1, 2017, its functional currency changed from the Canadian dollar to the U.S. dollar based on management's analysis of changes in our organization. The change in functional currency is accounted for prospectively from July 1, 2017 and financial statements prior to and including the period ended September 30, 2016 have not been restated for the change in functional currency. For periods commencing July 1, 2017, monetary assets and liabilities denominated in foreign currencies are translated into U.S. dollars using exchange rates in effect at the balance sheet date. Opening balances related to non-monetary assets and liabilities are based on prior period translated amounts, and non-monetary assets and non-monetary liabilities incurred after Jul 1, 2017 are translated at the approximate exchange rate prevailing at the date of the transaction. Revenue and expense transactions are translated at the approximate exchange rate in effect at the time of the transaction. Foreign exchange gains and losses are included in the statement of operations and comprehensive loss as foreign exchange gains.
Revenue Recognition	The Corporation recognizes revenue when persuasive evidence of an arrangement exists, shipment has occurred or services rendered, the price is fixed or determinable and payment is reasonably assured. Customers take ownership at point of sale and bear the costs and risks of delivery. We currently do not have operations, and its management seeks to acquire cash generating businesses.
Fair Value of Financial Instrument	The Corporation follows FASB ASC 820, Fair Value Measurements and Disclosures, for all financial instruments and non-financial instruments accounted for at fair value on a recurring basis. This new accounting standard establishes a single definition of fair value and a framework for measuring fair value, sets out a fair value hierarchy to be used to classify the source of information used in fair value measurement and expands disclosures about fair value measurements required under other accounting pronouncements. It does not change existing guidance as to whether or not an instrument is carried at fair value. The Corporation defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities, which are required to be recorded at fair value, the Corporation considers the principal or most advantageous market in which the Corporation would transact and the market-based risk measurements or assumptions that market participants would use in pricing the asset or liability, such as inherent risk, transfer restrictions and credit risk. The Corporation applies FASB ASC 825, Financial Instruments, which allows companies to choose to measure eligible financial instruments and certain other items at fair value that are not required to be measured at fair value. The Corporation has not elected the fair value option for any eligible financial instruments.
Basic and Diluted Loss per Common Stock	FASB ASC 260 requires dual presentation of basic and diluted earnings per share (EPS) with a reconciliation of the numerator and denominator of the EPS computations. Basic earnings per share amounts are based on the weighted average shares of common stock outstanding. If applicable, diluted earnings per stock would assume the conversion, exercise or issuance of all potential common stock instruments such as options, warrants and convertible securities, unless the effect is to reduce a loss or increase earnings per share. Diluted net income (loss) per common stock on the potential exercise of the equity-based financial instruments is not presented where anti-dilutive.

CONVERTIBLE NOTE (Tables)

CONVERTIBLE NOTE (Tables)	3 Months Ended
	Sep. 30, 2017
Convertible Note Tables
Schedule of convertible note payable	September 30, June 30, 2017 2017 Dated November 1, 2016 $ 8,239 $ 8,239 Dated January 1, 2017 - 1 14,289 14,289 Dated January 1, 2017 - 2 10,000 10,000 Dated January 1, 2017 - 3 3,627 3,468 Dated June 30, 2017 9,969 9,969 Total convertible notes payable 46,124 45,965 Less: Unamortized debt discount (686 ) (2,746 ) Total convertible notes 45,438 43,219 Less: current portion of convertible notes 45,438 43,219 Long-term convertible notes $ - $ -

NATURE AND CONTINUANCE OF OPE15

NATURE AND CONTINUANCE OF OPERATIONS (Details Narrative) - USD ($)	Feb. 05, 2016	Oct. 28, 2016	Sep. 30, 2017	Jun. 30, 2017
State of incorporation			Nevada
Date of incorporation			Oct. 24, 2012
Reverse stock split			Fifty (50) old for one (1) new basis
Accumulated deficit			$ (660,343)	$ (626,563)
Human Energy Alliance Laboratories Corp [Member]
Issued and outstanding equity interests	80.00%
Liao Zu Guo [Member] | Human Energy Alliance Laboratories Corp [Member]
Cash for acquisition of shares	$ 80,000
Liao Zu Guo [Member] | Share Exchange Agreement [Member]
Issued and outstanding equity interests		100.00%
Number of common shares in exchange for issued and outstanding equity interests		80,000
Energy Alliance [Member] | Liao Zu Guo [Member] | January 1, 2017 - 1 [Member]
Issued and outstanding equity interests			100.00%
Assumption of due to related party			$ (28,239)
Consideration for past services provided by Executive to the company			$ 20,000

CONVERTIBLE NOTE (Details)

CONVERTIBLE NOTE (Details) - USD ($)	Sep. 30, 2017	Jun. 30, 2016
Total convertible notes payable	$ 46,124	$ 45,965
Less: Unamortized debt discount	(686)	(2,746)
Total convertible notes	45,438	43,219
Less: current portion of convertible notes	45,438	43,219
Long-term convertible notes
Convertible Notes Payable [Member] | November 1, 2016 [Member]
Total convertible notes payable	8,239	8,239
Convertible Notes Payable [Member] | January 1, 2017 - 1 [Member]
Total convertible notes payable	14,289	14,289
Convertible Notes Payable [Member] | January 1, 2017 - 2 [Member]
Total convertible notes payable	10,000	10,000
Convertible Notes Payable [Member] | January 1, 2017 - 3 [Member]
Total convertible notes payable	3,627	3,468
Convertible Notes Payable [Member] | June 30, 2017 [Member]
Total convertible notes payable	$ 9,969	$ 9,969

CONVERTIBLE NOTE (Details Narra

CONVERTIBLE NOTE (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Jun. 30, 2017
Amortization of debt discount	$ 2,060
Interest expense excluded amortization of debt discounts	3,275
Accrued interest	$ 10,787		$ 6,703
Convertible Notes Payable [Member]
Convertible note conversion price			$ 0.01
Convertible note bearing interest			35.00%
Convertible note beneficial conversion feature			$ 9,969
Operating expenses			$ 9,969
Convertible Notes Payable [Member] | January 1, 2017 - 3 [Member]
Convertible note conversion price	$ 0.005
Amount due to relates parties	$ 3,352
Convertible Notes Payable [Member] | January 1, 2017 - 2 [Member]
Convertible note conversion price	$ 0.005
Amount due to relates parties	$ 14,289
Convertible note bearing interest	45.00%
Convertible note beneficial conversion feature	$ 14,289
Convertible Notes Payable [Member] | January 1, 2017 - 1 [Member]
Convertible note conversion price	$ 0.005
Amount due to relates parties	$ 10,000
Convertible note bearing interest	45.00%
Convertible note beneficial conversion feature	$ 10,000
Convertible Notes Payable [Member] | November 1, 2016 [Member]
Convertible note conversion price	$ 0.005
Amount due to relates parties	$ 18,239
Convertible note bearing interest	4.00%
Maturity date	Nov. 1, 2017
Convertible note beneficial conversion feature	$ 18,239
Convertible Notes Two [Member] | January 1, 2017 - 3 [Member]
Convertible note bearing interest	45.00%
Convertible note beneficial conversion feature	$ 3,352

DUE TO RELATED PARTIES (Details

DUE TO RELATED PARTIES (Details Narrative) - USD ($)	3 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Jun. 30, 2017
Accounts payable paid by related party	$ 15,532
Due to related parties	169,497		$ 147,185
Corporation due to related parties	153,965		$ 147,848
Accrued salary	$ 32,500
On July 1, 2017 [Member]
Description of salary agreement	the Company which the Company shall pay a cash based base salary of $65,000 from July 1, 2017 through December 31, 2017.

CAPITAL STOCK (Details Narrativ

CAPITAL STOCK (Details Narrative) - shares	Sep. 30, 2017	Jun. 30, 2017
Equity [Abstract]
Common stock, shares issued	299,400	299,400
Common stock, shares outstanding	299,400	299,400

SUBSEQUENT EVENT (Details Narra

SUBSEQUENT EVENT (Details Narrative) - Subsequent Event [Member] - USD ($)	Feb. 05, 2018	Feb. 07, 2018
Conversion of common shares issue		13,000,000
Conversion of accrued salary		$ 65,000
Debt conversion, converted instrument, amount	$ 11,400
Debt conversion, converted instrument, shares issued	2,280,000