Tiger Reef (TGRR) S-1/A 20 Apr 16 2015 FY IPO registration (amended) Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2015	Mar. 02, 2016
Document And Entity Information
Entity Registrant Name	Blue Water Bar & Grill, Inc.
Entity Central Index Key	1,593,470
Document Type	S-1/A
Document Period End Date	Dec. 31, 2015
Amendment Flag	true
Current Fiscal Year End Date	--12-31
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float		$ 17,759,500
Entity Common Stock, Shares Outstanding		108,009,530
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,015
Amendment description	The Registrant hereby amends this Registration Statement on such date or dates as may be necessary to delay its effective date until the Registrant shall file a further amendment which specifically states that this Registration Statement shall thereafter become effective in accordance with Section 8(a) of the Securities Act of 1933 or until the Registration Statement shall become effective on such date as the Commission, acting pursuant to said Section 8(a), may determine.

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Current assets:
Cash		$ 12,724
Total current assets		12,724
Property and equipment, net	$ 637,869	28,250
Total assets	637,869	40,974
Current liabilities:
Accounts payable	116,636	63,584
Short-term notes payable, related party	102,749	28,350
Total current liabilities	219,385	91,934
Total liabilities	$ 219,385	$ 91,934
Stockholders' (deficit):
Preferred stock, $0.001 par value, 1,000,000 shares authorized; Series A Preferred stock, $0.001 par value, 250,000 shares authorized -0- and -0- shares issued and outstanding, respectively
Common stock, $0.001 par value, 500,000,000 shares authorized; 107,609,530 and 101,150,000 shares issued and outstanding, respectively	$ 110,610	$ 104,150
Additional paid-in capital	1,075,698	399,140
Accumulated deficit	(767,824)	(554,250)
Total stockholders' (deficit)	418,484	(50,960)
Total liabilities and stockholders' (deficit)	$ 637,869	$ 40,974

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2015	Dec. 31, 2014
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, authorized	1,000,000	1,000,000
Preferred stock, issued
Preferred stock,outstanding
Common stock, par value	$ 0.001	$ 0.001
Common stock, authorized	500,000,000	500,000,000
Common stock, issued	107,609,530	101,150,000
Common stock,outstanding	107,609,530	101,150,000
Series A Preferred stock [Member]
Preferred stock, par value	$ 0.001
Preferred stock, authorized	250,000
Preferred stock, issued
Preferred stock,outstanding

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Income Statement [Abstract]
Revenues, net		$ 10,000
Cost of revenues
Gross profit		$ 10,000
Operating expenses:
General and administrative	$ 10,265	2,885
Accounting fees	6,000	5,000
Consulting fees	78,645	275
Legal fees	109,970	73,000
Total operating expenses	204,880	81,160
(Loss) from operations	(204,880)	(71,160)
Other income (expense):
Interest expense	(8,694)	(10)
Total other income (expense)	$ (8,694)	$ (10)
Provision for income taxes
Net (loss)	$ (213,574)	$ (71,170)
Loss per share, basic and diluted	$ 0	$ 0
Weighted average number of common shares outstanding, basic and diluted	102,750,457	101,150,030

Consolidated Statement of Stock

Consolidated Statement of Stockholders Equity - USD ($)	Common Stock	Additional Paid-In Capital	(Deficit) Accumulated during Development Stage	Total
Beginning Balance, Shares at Dec. 31, 2013	100,250,000
Beginning Balance, Amount at Dec. 31, 2013	$ 100,250	$ 382,755	$ (483,080)	$ (75)
Imputed interest		10		10
Issuance of common shares to cash, Shares	900,000
Issuance of common shares to cash	$ 900	8,100		$ 9,000
Issuance of common shares to services
Contributed Capital		11,275		$ 11,275
Net (loss) for the period			(71,170)	(71,170)
Ending Balance, Shares at Dec. 31, 2014	101,150,000
Ending Balance, Amount at Dec. 31, 2014	$ 101,150	402,140	(554,250)	(50,960)
Imputed interest		8,694		8,694
Issuance of common shares to services, Shares	6,459,500
Issuance of common shares to services	$ 6,460	58,136		64,596
Contributed Capital		609,728		609,728
Net (loss) for the period			(213,574)	(213,574)
Ending Balance, Shares at Dec. 31, 2015	107,609,530
Ending Balance, Amount at Dec. 31, 2015	$ 110,610	$ 1,075,698	$ (767,824)	$ 418,484

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Cash flows from operating activities:
Net (loss)	$ (213,574)	$ (71,170)
Adjustments to reconcile net (loss) to net cash used in operating activities
Common stock issued in connection with services provided by consultants	64,596
Imputed interest on related party loan	8,694	$ 10
Changes in operating assets and liabilities:
Increase in accounts payable	53,052	63,509
Net cash used in operating activities	(87,232)	(7,651)
Cash flows from investing activities:
Purchase of property and equipment	(609,619)	(28,250)
Net cash used by investing activities	$ (609,619)	(28,250)
Cash flows from financing activities:
Increase in notes payable to a related party		28,250
Expenses paid by related party	$ 581,478	$ 11,275
Principal payments on debt	(100)
Short-term related party advances	$ 102,749
Issuance of common stock for cash		$ 9,000
Net cash provided by financing activities	$ 684,127	48,525
Net increase (decrease) in cash	(12,724)	12,624
Cash- beginning of period	$ 12,724	100
Cash- end of period		$ 12,724
Supplemental disclosure of cash flow information:
Acquisition of Blue Water Bar & Grill, N.V.	$ 3,000
Expenses paid by related party	$ 28,250

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	NOTE 1 – Summary of Significant Accounting Policies Organization Blue Water Bar & Grill, Inc. (“ Company Blue Water The Company is currently developing a chain of casual dining restaurants in popular tourist destinations throughout the Caribbean region under the Blue Water Bar & Grill™ brand name. The initial flagship location is presently under construction in St. Maarten, Dutch West Indies. Basis of Presentation The accompanying financial statements have been prepared in accordance with United States Generally Accepted Accounting Principles (“ US GAAP SEC The consolidated financial statements include the accounts of Blue Water Bar & Grill, Inc. and its wholly owned subsidiary Blue Water Bar & Grill, N.V. (hereafter referred collectively as the “ Company Blue Water All significant intercompany balances and transactions have been eliminated in consolidation. Use of Estimates The accompanying financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America. Because a precise determination of many assets and liabilities is dependent upon future events, the preparation of financial statements for a period necessarily involves the use of estimates which have been made using careful judgment. Actual results may vary from these estimates. Cash and Cash Equivalents For purposes of the statement of cash flows, the Company considers highly liquid financial instruments purchased with a maturity of three months or less to be cash equivalents. As of December 31, 2015 and 2014, the Company had no cash equivalents. Property, Plant and Equipment Property, plant and equipment are recorded at cost. Depreciation and amortization are provided using the straight-line method over the estimated useful lives of the assets, generally 3 to 20 years. Leasehold improvements and leased equipment are amortized over the shorter of the term of the lease or the useful life of the improvement or equipment. Fair Value of Financial Instruments ASC 820, “Fair Value Measurements” and ASC 825, Financial Instruments, requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. It establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. It prioritizes the inputs into three levels that may be used to measure fair value: Level Description Level 1 Applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 Applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The estimated fair values of the Company’s financial instruments as of December 31, 2015 are as follows: Fair Value Measurement at December 31, 2015 Using: Description 12/31/15 Quoted Prices In Active Markets For Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets Cash and equivalents $ - $ - $ - $ - $ - $ - $ - $ - Liabilities Accounts payable $ 116,636 $ 116,636 $ - $ - Short-term notes payable 102,749 102,749 $ 219,385 $ 219,385 $ - $ - The estimated fair values of the Company’s financial instruments as of December 31, 2014 are as follows: Fair Value Measurement at December 31, 2014 Using: Description 12/31/14 Quoted Prices In Active Markets For Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets Cash and equivalents $ 12,724 $ 12,724 $ - $ - $ 12,724 $ 12,724 $ - $ - Liabilities Accounts payable $ 63,584 $ 63,584 $ - $ - Note payable to related party 28,350 28,350 $ 91,934 $ 91,934 $ - $ - Net Loss per Share Calculation Basic net loss per common share is computed by dividing the net loss attributable to common stockholders by the weighted-average number of common shares outstanding for the period. Diluted earnings per shares is computed similar to basic loss per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive . As of December 31, 2015 and 2014, Revenue Recognition The Company follows the guidance of FASB ASC Topic 605 for revenue recognition. In general, t he Company recognizes revenue on four basic criteria that must be met before revenue can be recognized: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred or services have been rendered; (3) the fee is fixed or determinable; and (4) collectability is reasonably assured. Determination of criteria (3) and (4) are based on management’s judgments regarding the fixed nature of the fee charged for services rendered and products delivered and the collectability of those fees. Revenue is generally recognized at the time of sale and is expected to consist of sales of food, beverages and general merchandise and souvenirs. Income Taxes The Company accounts for income taxes pursuant to FASB ASC 740, Income Taxes. Under FASB ASC 740-10-25, deferred tax assets and liabilities are determined based on temporary differences between the bases of certain assets and liabilities for income tax and financial reporting purposes. The deferred tax assets and liabilities are classified according to the financial statement classification of the assets and liabilities generating the differences. The Company maintains a valuation allowance with respect to deferred tax assets. The Company establishes a valuation allowance based upon the potential likelihood of realizing the deferred tax asset and taking into consideration the Company’s financial position and results of operations for the current period. Future realization of the deferred tax benefit depends on the existence of sufficient taxable income within the carryforward period under the Federal tax laws. Changes in circumstances, such as the Company generating taxable income, could cause a change in judgment about its ability to realize the related deferred tax asset. Any change in the valuation allowance will be included in income in the year of the change in estimate. Fiscal Year The Company elected December 31st for its fiscal year end. Recent Accounting Pronouncements There are various updates recently issued, most of which represented technical corrections to the accounting literature or application to specific industries and are not expected to a have a material impact on the Company's financial position, results of operations or cash flows.

Going Concern

Going Concern	12 Months Ended
	Dec. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern	NOTE 2 – GOING CONCERN The accompanying consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. As shown in the accompanying consolidated financial statements during year ended December 31, 2015, the Company has not established a source of revenues sufficient to cover its operating costs, and as such, has incurred an operating loss since its inception. Further, as of December 31, 2015, the Company had an accumulated net loss of ($767,824). These and other factors raise substantial doubt about the Company’s ability to continue as a going concern. The Company’s existence is dependent upon management’s ability to develop profitable operations and to obtain additional sources of financing. There can be no assurance that the Company’s financing efforts will result in profitable operations or the resolution of the Company’s liquidity problems. The accompanying statements do not include any adjustments that might result should the Company be unable to continue as a going concern.

Stockholders Equity

Stockholders Equity	12 Months Ended
	Dec. 31, 2015
Equity [Abstract]
Stockholders Equity	NOTE 3 – STOCKHOLDERS’ EQUITY Preferred stock The Company has authorized 1,000,000 shares of preferred stock, $0.001 par value. The Company’s Board of Directors is authorized, without further action by the shareholders, to issue shares of preferred stock and to fix the designations, number, rights, preferences, privileges and restrictions thereof, including dividend rights, conversion rights, voting rights, terms of redemption, liquidation preferences and sinking fund terms. On November 2, 2015, the Company’s board of directors designated 250,000 shares of preferred stock as Series A Preferred Stock at $0.001 par value. Series A Preferred Stock ranks superior to all other classes of stock including common and other future classes of preferred in regard to liquidation, dissolution or winding up of the Company. The Series A Preferred Stock shall participate in all legal dividends declared by the board of directors, has 5,000 votes per share in all voting matters, and is convertible and redeemable by the Company into shares of common stock at a ratio of 5,000 shares of common stock for each share of Series A Preferred after a minimum holding period of two years. On November 2, 2015, the Company issued 97,625 shares of Series A Preferred Stock to Taurus Financial Partners, LLC (“ Taurus As of December 31, 2015, the Company had -0- shares of Series A Preferred Stock issued and outstanding; there were no other shares or classes of preferred stock authorized or outstanding. Common stock The Company has authorized 500,000,000 shares of common stock, with a par value of $0.001 per share. During the fiscal year ended December 31, 2014, the Company issued an aggregate of 900,000 shares of its common stock in exchange for $9,000 in cash, or $0.01 a share. During the fiscal year ended December 31, 2015, the Company issued an aggregate of 6,459,500 shares of its common stock for services rendered at a fair value of $64,595, based on the price from NASDAQ of $0.01 a share for the Company’s common stock at the time of grant. During the fiscal year ended December 31, 2015, the Company acquired 30 shares of the common stock, $100 par value, of Blue Water Bar & Grill, N.V., a St. Maarten, Dutch West Indies limited liability company. These shares represented 100% of the issued and outstanding capital stock of Blue Water Bar & Grill, N.V. Imputed Interest and Expenses Paid by Related Party During the fiscal years ended December 31, 2015 and 2014, Blue Water Global Group, Inc. paid $609,728 and $11,275, respectively, in expenses on behalf of the Company. Since inception on July 27, 2013, Blue Water Global Group has paid an aggregate of $621,003 in expenses on behalf of the Company. These expenses were included in the financial statements under Additional Paid-In Capital. As of December 31, 2015 and 2014, the Company had outstanding accounts payable to Taurus aggregating $102,749 and $28,350, respectively, for expenses paid on behalf of the Company which has been accounted for as a short-term note payable to a related party. During the fiscal year ended December 31, 2015, the Company had a note payable to a related party stockholder in the amount of $100. This note was paid in full on December 4, 2015. During the fiscal year ended December 31, 2015 this note accrued $11 in imputed interest that has been recorded in the financial statements as additional paid-in capital.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Income Taxes	NOTE 4 – INCOME TAXES The provision (benefit) for income taxes for the years ended December 31, 2015 and 2014 was as follows, assuming a 35% effective tax rate: For the fiscal year ended December 31, 2015 2014 Current tax provision: Federal Taxable income $ - $ - Total current tax provision $ - $ - Deferred tax provision: Federal Loss carryforwards $ 99,679 $ 24,932 Change in valuation allowance (99,679) (24,932) Total deferred tax provision $ - $ - As of December 31, 2015, the Company had approximately $284,798 in tax loss carryforwards that can be utilized in future periods to reduce taxable income through 2035. The Company provided a valuation allowance equal to the deferred income tax assets for the period from June 27, 2013 (inception) to December 31, 2015 because it is not presently known whether future taxable income will be sufficient to utilize the tax loss carryforwards. The Company has no uncertain tax positions.

Acquisition of Blue Water Bar &

Acquisition of Blue Water Bar & Grill, N.V.	12 Months Ended
	Dec. 31, 2015
Business Combinations [Abstract]
Acquisition of Blue Water Bar & Grill, N.V.	NOTE 5 – ACQUISITION OF BLUE WATER BAR & GRILL, N.V. On December 15, 2015 we acquired all of the issued and outstanding shares (comprised of 30 common shares with a par value of $100 per share) of Blue Water Bar & Grill, N.V., a St. Maarten, Dutch West Indies limited liability company from Blue Water Global Group, Inc., a related party. These shares were valued at an aggregate of $3,000, or $100 per share, which was paid by Taurus Financial Partners, LLC (“ Taurus The Company accounted for this transaction as a common controlled acquisition. J. Scott Sitra, our sole officer and director, was the control person of all entities prior to and subsequent to this acquisition. Hence, this acquisition did not result in a change of control with any of the parties involved. The pro forma tables below illustrate the impact to the Consolidated Balance Sheets and Consolidated Statements of Operations for the fiscal year ended December 31, 2014: PRO FORMA CONSOLIDATED BALANCE SHEETS December 31, 2014 Blue Water Bar & Grill, Inc. 12/31/14 Blue Water Bar & Grill, N.V. 12/31/14 Pro Forma Adjustments Pro Forma Consolidated ASSETS Current assets: Cash and equivalents $ 12,724 $ - $ - $ 12,724 Property and equipment, net - 28,250 - 28,250 Total assets $ 12,724 $ 28,250 $ - $ 40,974 LIABILITIES AND STOCKHOLDERS’ DEFICIT Current liabilities: Accounts payable $ 63,584 $ - $ - $ 63,584 Short-term notes payable, related party 100 28,250 - 28,350 Total current liabilities 63,684 28,250 - 91,934 Stockholders’ equity (deficit): Preferred stock, 1,000,000 shares authorized, -0- shares issued and outstanding - - - - Common stock, 500,000,000 shares authorized, 107,609,530 shares issued and outstanding on a pro forma basis 101,150 3,000 - 104,150 Additional paid-in capital 402,140 (3,000) - 399,140 Accumulated deficit (554,250) - - (554,250) Total stockholders’ (deficit) $ (50,960) $ - $ - $ (50,960) Total liabilities and stockholders’ (deficit) $ 12,724 $ 28,250 $ - $ 40,974 PRO FORMA CONSOLIDATED STATEMENTS OF OPERATIONS December 31, 2014 Blue Water Bar & Grill, Inc. 12/31/14 Blue Water Bar & Grill, N.V. 12/31/14 Pro Forma Adjustments Pro Forma Consolidated Revenues, net $ 10,000 $ - $ - $ 10,000 Cost of revenues - - - - Gross profit 10,000 - - 10,000 Operating expenses: General and administrative 2,885 - - 2,885 Accounting fees 5,000 - - 5,000 Consulting fees 275 - - 275 Legal fees 73,000 - - 73,000 Total operating expenses 81,160 - - 81,160 (Loss) from operations (71,160) - - (71,160) Other income (expense): Interest expense (10) - - (10) Total other income (expense) (10) - - (10) Net (loss) $ (71,170) $ - $ - $ (71,170) Loss per share, basic and diluted (0.00) 0.00 - (0.00) Weighted average number of common shares 101,150,000 30 - 101,150,130 This acquisition was completed in accordance to ASC 805-50-50-3 through 4 and ASC 805-10-5.

Property and Equipment

Property and Equipment	12 Months Ended
	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
Property and Equipment	NOTE 6 – PROPERTY AND EQUIPMENT Property and equipment as of December 31, 2015 and 2014 is summarized as follows: For the fiscal year ended December 31, 2015 2014 Construction in progress $ 637,869 $ 28,250 Subtotal 637,869 28,250 Less accumulated depreciation - - Property and equipment, net $ 637,869 $ 28,250 Property and equipment are stated at cost and depreciated using the straight-line method over their estimated useful lives. Construction in process is comprised of the accumulated costs of construction of a Blue Water Bar & Grill™ restaurant in St. Maarten, Dutch West Indies with completion expected in Fall 2016 at a projected completion cost of $1.1 million. Once in service, an estimated life will be established and depreciation will begin. When property and equipment is retired or otherwise disposed, the related carrying value and accumulated depreciation are removed from the respective accounts and the net difference less any amount realized from disposition, is reflected in earnings. Depreciation expense was $-0- and $-0- for the fiscal years ended December 31, 2015 and 2014, respectively

Continency_Legal

Continency/Legal	12 Months Ended
	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Contingency/Legal	NOTE 7 – CONTINGENCY/LEGAL As of December 31, 2015, and during the preceding ten years, no director, person nominated to become a director or executive officer, or promoter of the Company has been involved in any legal proceeding that would require disclosure hereunder. From time to time, the Company may become subject to various legal proceedings and claims that arise in the ordinary course of our business activities. However, litigation is subject to inherent uncertainties for which the outcome cannot be predicted. Any adverse result in these or other legal matters could arise and cause harm to the Company’s business. The Company currently is not party to any claim or litigation the outcome of which, if determined adversely to the Company, would individually or in the aggregate be reasonably expected to have a material adverse effect on the Company’s business.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2015
Related Party Transactions [Abstract]
Related Party Transactions	NOTE 8 – RELATED PARTY TRANSACTIONS During the fiscal years ended December 31, 2015 and 2014, Blue Water Global Group, Inc. paid $609,728 and $11,275, respectively, in expenses on behalf of the Company. Since inception on July 27, 2013, Blue Water Global Group has paid an aggregate of $621,003 in expenses on behalf of the Company. These expenses were included in the financial statements under Additional Paid-In Capital. As of December 31, 2015 and 2014, the Company had outstanding accounts payable to Taurus aggregating $102,749 and $28,350, respectively, for expenses paid on behalf of the Company which has been accounted for as a short-term note payable to a related party. During the fiscal year ended December 31, 2015, the Company had a note payable to a related party stockholder in the amount of $100. This note was paid in full on December 4, 2015. During the fiscal year ended December 31, 2015 this note accrued $11 in imputed interest that has been recorded in the financial statements as additional paid-in capital.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2015
Subsequent Events [Abstract]
Subsequent Events	NOTE 9 – SUBSEQUENT EVENTS Share Issuances On February 10, 2016, the Company issued 250,000 shares of restricted common stock to Blackbridge Capital, LLC in exchange for cash aggregating $25,000, or $0.10 a share. On February 29, 2016, the Company issued 150,000 shares of restricted common stock to Tri-Bridge Ventures, LLC in exchange for cash aggregating $15,000, or $0.10 a share. As of April 11, 2016, the Company had 108,009,530 shares of common stock issued and outstanding. No other material events or transactions have occurred during this subsequent event reporting period which required recognition or disclosure in the financial statements.

Summary of Significant Accoun16

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Organization	Organization Blue Water Bar & Grill, Inc. (“ Company Blue Water The Company is currently developing a chain of casual dining restaurants in popular tourist destinations throughout the Caribbean region under the Blue Water Bar & Grill™ brand name. The initial flagship location is presently under construction in St. Maarten, Dutch West Indies.
Basis of Presentation	Basis of Presentation The accompanying financial statements have been prepared in accordance with United States Generally Accepted Accounting Principles (“ US GAAP SEC The consolidated financial statements include the accounts of Blue Water Bar & Grill, Inc. and its wholly owned subsidiary Blue Water Bar & Grill, N.V. (hereafter referred collectively as the “ Company Blue Water All significant intercompany balances and transactions have been eliminated in consolidation.
Use of Estimates	Use of Estimates The accompanying financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America. Because a precise determination of many assets and liabilities is dependent upon future events, the preparation of financial statements for a period necessarily involves the use of estimates which have been made using careful judgment. Actual results may vary from these estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents For purposes of the statement of cash flows, the Company considers highly liquid financial instruments purchased with a maturity of three months or less to be cash equivalents. As of December 31, 2015 and 2014, the Company had no cash equivalents.
Property, Plant and Equipment	Property, Plant and Equipment Property, plant and equipment are recorded at cost. Depreciation and amortization are provided using the straight-line method over the estimated useful lives of the assets, generally 3 to 20 years. Leasehold improvements and leased equipment are amortized over the shorter of the term of the lease or the useful life of the improvement or equipment.
Fair Value of Financial Instruments	Fair Value of Financial Instruments ASC 820, “Fair Value Measurements” and ASC 825, Financial Instruments, requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. It establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. It prioritizes the inputs into three levels that may be used to measure fair value: Level Description Level 1 Applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 Applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The estimated fair values of the Company’s financial instruments as of December 31, 2015 are as follows: Fair Value Measurement at December 31, 2015 Using: Description 12/31/15 Quoted Prices In Active Markets For Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets Cash and equivalents $ - $ - $ - $ - $ - $ - $ - $ - Liabilities Accounts payable $ 116,636 $ 116,636 $ - $ - Short-term notes payable 102,749 102,749 $ 219,385 $ 219,385 $ - $ - The estimated fair values of the Company’s financial instruments as of December 31, 2014 are as follows: Fair Value Measurement at December 31, 2014 Using: Description 12/31/14 Quoted Prices In Active Markets For Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets Cash and equivalents $ 12,724 $ 12,724 $ - $ - $ 12,724 $ 12,724 $ - $ - Liabilities Accounts payable $ 63,584 $ 63,584 $ - $ - Note payable to related party 28,350 28,350 $ 91,934 $ 91,934 $ - $ -
Net Loss per Share Calculation	Net Loss per Share Calculation Basic net loss per common share is computed by dividing the net loss attributable to common stockholders by the weighted-average number of common shares outstanding for the period. Diluted earnings per shares is computed similar to basic loss per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive . As of December 31, 2015 and 2014,
Revenue Recognition	Revenue Recognition The Company follows the guidance of FASB ASC Topic 605 for revenue recognition. In general, t he Company recognizes revenue on four basic criteria that must be met before revenue can be recognized: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred or services have been rendered; (3) the fee is fixed or determinable; and (4) collectability is reasonably assured. Determination of criteria (3) and (4) are based on management’s judgments regarding the fixed nature of the fee charged for services rendered and products delivered and the collectability of those fees. Revenue is generally recognized at the time of sale and is expected to consist of sales of food, beverages and general merchandise and souvenirs.
Income Taxes	Income Taxes The Company accounts for income taxes pursuant to FASB ASC 740, Income Taxes. Under FASB ASC 740-10-25, deferred tax assets and liabilities are determined based on temporary differences between the bases of certain assets and liabilities for income tax and financial reporting purposes. The deferred tax assets and liabilities are classified according to the financial statement classification of the assets and liabilities generating the differences. The Company maintains a valuation allowance with respect to deferred tax assets. The Company establishes a valuation allowance based upon the potential likelihood of realizing the deferred tax asset and taking into consideration the Company’s financial position and results of operations for the current period. Future realization of the deferred tax benefit depends on the existence of sufficient taxable income within the carryforward period under the Federal tax laws. Changes in circumstances, such as the Company generating taxable income, could cause a change in judgment about its ability to realize the related deferred tax asset. Any change in the valuation allowance will be included in income in the year of the change in estimate.
Fiscal Year	Fiscal Year The Company elected December 31st for its fiscal year end.
Recent Accounting Pronouncements	Recent Accounting Pronouncements There are various updates recently issued, most of which represented technical corrections to the accounting literature or application to specific industries and are not expected to a have a material impact on the Company's financial position, results of operations or cash flows.

Summary of Significant Accoun17

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	The estimated fair values of the Company’s financial instruments as of December 31, 2015 are as follows: Fair Value Measurement at December 31, 2015 Using: Description 12/31/15 Quoted Prices In Active Markets For Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets Cash and equivalents $ - $ - $ - $ - $ - $ - $ - $ - Liabilities Accounts payable $ 116,636 $ 116,636 $ - $ - Short-term notes payable 102,749 102,749 $ 219,385 $ 219,385 $ - $ - The estimated fair values of the Company’s financial instruments as of December 31, 2014 are as follows: Fair Value Measurement at December 31, 2014 Using: Description 12/31/14 Quoted Prices In Active Markets For Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets Cash and equivalents $ 12,724 $ 12,724 $ - $ - $ 12,724 $ 12,724 $ - $ - Liabilities Accounts payable $ 63,584 $ 63,584 $ - $ - Note payable to related party 28,350 28,350 $ 91,934 $ 91,934 $ - $ -

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Provision (benefit) for Income Taxes	For the fiscal year ended December 31, 2015 2014 Current tax provision: Federal Taxable income $ - $ - Total current tax provision $ - $ - Deferred tax provision: Federal Loss carryforwards $ 99,679 $ 24,932 Change in valuation allowance (99,679) (24,932) Total deferred tax provision $ - $ -

Acquisition of Blue Water Bar19

Acquisition of Blue Water Bar & Grill, N.V. (Tables)	12 Months Ended
	Dec. 31, 2015
Business Combinations [Abstract]
Pro Forma Tables	Blue Water Bar & Grill, Inc. 12/31/14 Blue Water Bar & Grill, N.V. 12/31/14 Pro Forma Adjustments Pro Forma Consolidated ASSETS Current assets: Cash and equivalents $ 12,724 $ - $ - $ 12,724 Property and equipment, net - 28,250 - 28,250 Total assets $ 12,724 $ 28,250 $ - $ 40,974 LIABILITIES AND STOCKHOLDERS’ DEFICIT Current liabilities: Accounts payable $ 63,584 $ - $ - $ 63,584 Short-term notes payable, related party 100 28,250 - 28,350 Total current liabilities 63,684 28,250 - 91,934 Stockholders’ equity (deficit): Preferred stock, 1,000,000 shares authorized, -0- shares issued and outstanding - - - - Common stock, 500,000,000 shares authorized, 107,609,530 shares issued and outstanding on a pro forma basis 101,150 3,000 - 104,150 Additional paid-in capital 402,140 (3,000) - 399,140 Accumulated deficit (554,250) - - (554,250) Total stockholders’ (deficit) $ (50,960) $ - $ - $ (50,960) Total liabilities and stockholders’ (deficit) $ 12,724 $ 28,250 $ - $ 40,974 PRO FORMA CONSOLIDATED STATEMENTS OF OPERATIONS December 31, 2014 Blue Water Bar & Grill, Inc. 12/31/14 Blue Water Bar & Grill, N.V. 12/31/14 Pro Forma Adjustments Pro Forma Consolidated Revenues, net $ 10,000 $ - $ - $ 10,000 Cost of revenues - - - - Gross profit 10,000 - - 10,000 Operating expenses: General and administrative 2,885 - - 2,885 Accounting fees 5,000 - - 5,000 Consulting fees 275 - - 275 Legal fees 73,000 - - 73,000 Total operating expenses 81,160 - - 81,160 (Loss) from operations (71,160) - - (71,160) Other income (expense): Interest expense (10) - - (10) Total other income (expense) (10) - - (10) Net (loss) $ (71,170) $ - $ - $ (71,170) Loss per share, basic and diluted (0.00) 0.00 - (0.00) Weighted average number of common shares 101,150,000 30 - 101,150,130

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
Property and Equipment	For the fiscal year ended December 31, 2015 2014 Construction in progress $ 637,869 $ 28,250 Subtotal 637,869 28,250 Less accumulated depreciation - - Property and equipment, net $ 637,869 $ 28,250

Summary of Significant Accoun21

Summary of Significant Accounting Policies - Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Cash and equivalents		$ 12,724
Total assets measured at fair value		12,724
Accounts payable	$ 116,636	63,584
Short-term notes payable	102,749	28,350
Total liabilities measured at fair value	$ 219,385	91,934
Quoted Prices In Active Markets For Identical Assets (Level 1) [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Cash and equivalents		12,724
Total assets measured at fair value		12,724
Accounts payable	$ 116,636	63,584
Short-term notes payable	102,749	28,350
Total liabilities measured at fair value	$ 219,385	$ 91,934
Significant Other Observable Inputs (Level 2) [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Cash and equivalents
Total assets measured at fair value
Accounts payable
Short-term notes payable
Deferred revenue
Total liabilities measured at fair value
Significant Unobservable Inputs (Level 3) [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Cash and equivalents
Total assets measured at fair value
Accounts payable
Short-term notes payable
Deferred revenue
Total liabilities measured at fair value

Going Concern (Details)

Going Concern (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Going Concern Details
Accumulated deficit	$ (767,824)	$ (554,250)

Preferred Stock (Details Narrat

Preferred Stock (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Preferred Stock, Shares Authorized	1,000,000	1,000,000
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, issued
Preferred stock,outstanding
Accrued imputed interest	$ 8,683
Series A Preferred stock [Member]
Preferred Stock, Shares Authorized	250,000
Preferred stock, par value	$ 0.001
Preferred stock, issued
Preferred stock,outstanding
Voting rights	5,000 votes per share, 5,000 shares of common stock for each share of Series A Preferred after a minimum holding period of two years.
Issuance of preferred stock for accounts payable, amount	$ 97,625

Common Stock (Details Narrative

Common Stock (Details Narrative) - $ / shares	Dec. 31, 2015	Dec. 31, 2014
Equity [Abstract]
Common Stock, Shares Authorized	500,000,000	500,000,000
Par value	$ 0.001	$ 0.001
Common Stock, Shares Issued	107,609,530	101,150,000

Common Stock - Common Stock (De

Common Stock - Common Stock (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Equity [Abstract]
Issuance of common stock (in shares)	6,459,500	900,000
Issuance of common shares to cash		$ 9,000
Issuance of common shares to services	$ 64,596
Price Per Unit	$ 0.01	$ .01
Shares owned of Blue Water Bar & Grill, N.V.	30
Par value of Blue Water Bar & Grill, N.V.	$ 100
Ownership	100.00%

Income Taxes - Provision (benef

Income Taxes - Provision (benefit) for Income Taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Current tax provision - Federal:
Total current tax provision
Deferred tax provision - Federal:
Loss carryforwards	$ 24,932	$ 99,679
Change in valuation allowance	$ (24,932)	$ (99,679)
Total deferred tax provision

Income Taxes (Details Narrative

Income Taxes (Details Narrative)	12 Months Ended
	Dec. 31, 2015USD ($)
Income Tax Disclosure [Abstract]
Effective tax rate	35.00%
Tax Carryforward	$ 284,798

Acquisition of Blue Water Bar28

Acquisition of Blue Water Bar & Grill, N.V. - Pro Forma Tables (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Current assets:
Cash		$ 12,724	$ 100
Total current assets		12,724
Property and equipment, net	$ 637,869	28,250
Total assets	637,869	40,974
Current liabilities:
Accounts payable	116,636	63,584
Short-term notes payable, related party	102,749	28,350
Total current liabilities	$ 219,385	$ 91,934
Stockholders' (deficit):
Preferred stock, $0.001 par value, 1,000,000 shares authorized; Series A Preferred stock, $0.001 par value, 250,000 shares authorized -0- and -0- shares issued and outstanding, respectively
Common stock, $0.001 par value, 500,000,000 shares authorized; 101,150,000 and 101,150,000 shares issued and outstanding, respectively	$ 110,610	$ 104,150
Additional paid-in capital	1,075,698	399,140
Accumulated deficit	(767,824)	(554,250)
Total stockholders' (deficit)	418,484	(50,960)	$ (75)
Total liabilities and stockholders' (deficit)	$ 637,869	40,974
Blue Water Bar & Grill, Inc. [Member]
Current assets:
Cash		12,724
Total current assets		$ 12,724
Property and equipment, net
Total assets		$ 12,724
Current liabilities:
Accounts payable		63,584
Short-term notes payable, related party		100
Total current liabilities		$ 63,684
Stockholders' (deficit):
Preferred stock, $0.001 par value, 1,000,000 shares authorized; Series A Preferred stock, $0.001 par value, 250,000 shares authorized -0- and -0- shares issued and outstanding, respectively
Common stock, $0.001 par value, 500,000,000 shares authorized; 101,150,000 and 101,150,000 shares issued and outstanding, respectively		$ 101,150
Additional paid-in capital		402,140
Accumulated deficit		(554,250)
Total stockholders' (deficit)		(50,960)
Total liabilities and stockholders' (deficit)		$ 12,724
Blue Water Bar & Grill, N.V. [Member]
Current assets:
Cash
Total current assets
Property and equipment, net		$ 28,250
Total assets		$ 28,250
Current liabilities:
Accounts payable
Short-term notes payable, related party		$ 28,250
Total current liabilities		$ 28,250
Stockholders' (deficit):
Preferred stock, $0.001 par value, 1,000,000 shares authorized; Series A Preferred stock, $0.001 par value, 250,000 shares authorized -0- and -0- shares issued and outstanding, respectively
Common stock, $0.001 par value, 500,000,000 shares authorized; 101,150,000 and 101,150,000 shares issued and outstanding, respectively		$ 3,000
Additional paid-in capital		$ (3,000)
Accumulated deficit
Total stockholders' (deficit)
Total liabilities and stockholders' (deficit)		$ 28,250
Pro Forma Adjustments [Member]
Current assets:
Cash
Total current assets
Property and equipment, net
Total assets
Current liabilities:
Accounts payable
Short-term notes payable, related party
Total current liabilities
Stockholders' (deficit):
Preferred stock, $0.001 par value, 1,000,000 shares authorized; Series A Preferred stock, $0.001 par value, 250,000 shares authorized -0- and -0- shares issued and outstanding, respectively
Common stock, $0.001 par value, 500,000,000 shares authorized; 101,150,000 and 101,150,000 shares issued and outstanding, respectively
Additional paid-in capital
Accumulated deficit
Total stockholders' (deficit)
Total liabilities and stockholders' (deficit)
Pro Forma Consolidated [Member]
Current assets:
Cash		$ 12,724
Total current assets		12,724
Property and equipment, net		28,250
Total assets		40,974
Current liabilities:
Accounts payable		63,584
Short-term notes payable, related party		28,350
Total current liabilities		$ 91,934
Stockholders' (deficit):
Preferred stock, $0.001 par value, 1,000,000 shares authorized; Series A Preferred stock, $0.001 par value, 250,000 shares authorized -0- and -0- shares issued and outstanding, respectively
Common stock, $0.001 par value, 500,000,000 shares authorized; 101,150,000 and 101,150,000 shares issued and outstanding, respectively		$ 104,150
Additional paid-in capital		399,140
Accumulated deficit		(554,250)
Total stockholders' (deficit)		(50,960)
Total liabilities and stockholders' (deficit)		$ 40,974

Acquisition of Blue Water Bar29

Acquisition of Blue Water Bar & Grill, N.V. - Pro Forma Statement of Operations (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Revenues, net		$ 10,000
Cost of revenues
Gross profit		$ 10,000
Operating expenses:
General and administrative	$ 10,265	2,885
Accounting fees	6,000	5,000
Consulting fees	78,645	275
Legal fees	109,970	73,000
Total operating expenses	204,880	81,160
(Loss) from operations		(71,160)
Other income (expense):
Interest expense	(8,694)	(10)
Total other income (expense)	(8,694)	(10)
Net (loss)	$ (213,574)	$ (71,170)
Loss per share, basic and diluted	$ 0	$ 0
Weighted average number of common shares outstanding, basic and diluted	102,750,457	101,150,030
Blue Water Bar & Grill, Inc. [Member]
Revenues, net		$ 10,000
Cost of revenues
Gross profit		$ 10,000
Operating expenses:
General and administrative		2,885
Accounting fees		5,000
Consulting fees		275
Legal fees		73,000
Total operating expenses		81,160
(Loss) from operations		(71,160)
Other income (expense):
Interest expense		(10)
Total other income (expense)		(10)
Net (loss)		$ (71,170)
Loss per share, basic and diluted		$ 0
Weighted average number of common shares outstanding, basic and diluted		101,150,000
Blue Water Bar & Grill, N.V. [Member]
Revenues, net
Cost of revenues
Gross profit
Operating expenses:
General and administrative
Accounting fees
Consulting fees
Legal fees
Total operating expenses
(Loss) from operations
Other income (expense):
Interest expense
Total other income (expense)
Net (loss)
Loss per share, basic and diluted		$ 0
Weighted average number of common shares outstanding, basic and diluted		30
Pro Forma Adjustments [Member]
Revenues, net
Cost of revenues
Gross profit
Operating expenses:
General and administrative
Accounting fees
Consulting fees
Legal fees
Total operating expenses
(Loss) from operations
Other income (expense):
Interest expense
Total other income (expense)
Net (loss)
Weighted average number of common shares outstanding, basic and diluted
Pro Forma Consolidated [Member]
Revenues, net		$ 10,000
Cost of revenues
Gross profit		$ 10,000
Operating expenses:
General and administrative		2,885
Accounting fees		5,000
Consulting fees		275
Legal fees		73,000
Total operating expenses		81,160
(Loss) from operations		(71,160)
Other income (expense):
Interest expense		(10)
Total other income (expense)		(10)
Net (loss)		$ (71,170)
Loss per share, basic and diluted		$ 0
Weighted average number of common shares outstanding, basic and diluted		101,150,130

Acquisition of Blue Water Bar30

Acquisition of Blue Water Bar & Grill, N.V. (Details Narrative)	12 Months Ended
	Dec. 31, 2015USD ($)$ / sharesshares
Business Combinations [Abstract]
Shares owned of Blue Water Bar & Grill, N.V. | shares	30
Par value of Blue Water Bar & Grill, N.V. | $ / shares	$ 100
Sales Value | $	$ 3,000

Property and Equipment - Proper

Property and Equipment - Property and Equipment (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment [Abstract]
Construction in progress	$ 637,869	$ 28,250
Less accumulated depreciation
Property and equipment, net	$ 637,869	$ 28,250

Property and Equipment (Details

Property and Equipment (Details Narrative)	12 Months Ended
	Dec. 31, 2015USD ($)
Property, Plant and Equipment [Abstract]
Projected completion cost	$ 1,100,000
Depreciation Expense	$ 0

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	12 Months Ended		30 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2015
Related Party Transactions [Abstract]
Expenses paid by related party	$ 609,728	$ 11,275	$ 621,003
Accounts Payable (related party)	102,749	$ 28,350	102,749
Accrued imputed interest	8,683		8,683
Notes payable (related party)	100		$ 100
Imputed interest	$ 11

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	Feb. 29, 2016	Feb. 10, 2016	Apr. 11, 2016
Subsequent Events [Abstract]
Issuance of restricted stock (in shares)	150,000	250,000
Issuance of restricted shares to cash	$ 15,000	$ 25,000
Price Per Unit	$ 0.10	$ 0.10
Common Stock, Shares Issued and Outstanding			108,009,530