Tiger Reef (TGRR) 10-Q 12 May 16 2016 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2016	May. 12, 2016
Document And Entity Information
Entity Registrant Name	Blue Water Bar & Grill, Inc.
Entity Central Index Key	1,593,470
Document Type	10-Q
Document Period End Date	Mar. 31, 2016
Amendment Flag	false
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 Common Stock, Shares Outstanding		108,009,530
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2,016

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Mar. 31, 2016	Dec. 31, 2015
Current assets:
Cash	$ 991
Total current assets	991
Property and equipment, net	641,531	$ 637,869
Total assets	642,522	637,869
Current liabilities:
Accounts payable	162,598	116,636
Short-term notes payable, related party	106,187	102,749
Total current liabilities	268,785	219,385
Total liabilities	$ 268,785	$ 219,385
Stockholders' (deficit):
Preferred stock
Additional paid-in capital	$ 1,117,883	$ 1,075,698
Stock subscription receivable	(15,000)
Accumulated deficit	(840,156)	$ (767,824)
Total stockholders' equity	373,737	418,484
Total liabilities and stockholders' equity	642,522	637,869
Blue Water Bar & Grill, N.V. [Member]
Stockholders' (deficit):
Common stock	3,000	3,000
Common Stock [Member]
Stockholders' (deficit):
Common stock	$ 108,010	$ 107,610

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2016	Dec. 31, 2015
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, authorized	1,000,000	1,000,000
Preferred stock, issued
Preferred stock,outstanding
Series A Preferred stock [Member]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, authorized	250,000	250,000
Preferred stock, issued
Preferred stock,outstanding
Blue Water Bar & Grill, N.V. [Member]
Common stock, par value	$ 100	$ 100
Common stock, issued	30	30
Common stock,outstanding	30	30
Common Stock [Member]
Common stock, par value	$ 0.001	$ 0.001
Common stock, authorized	500,000,000	500,000,000
Common stock, issued	108,009,500	107,609,530
Common stock,outstanding	108,009,500	107,609,530

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Income Statement [Abstract]
Revenues, net
Cost of revenues
Gross profit
Operating expenses:
General and administrative	$ 3,051	$ 4,154
Advertising and marketing	547
Accounting fees	9,500	$ 1,000
Consulting fees	3,375
Legal fees	52,560	$ 40,398
Stock transfer fees	714	372
Total operating expenses	69,747	45,924
(Loss) from operations	(69,747)	(45,924)
Other income (expense):
Interest expense	(2,585)	(2)
Total other income (expense)	$ (2,585)	$ (2)
Provision for income taxes
Net (loss)	$ (72,332)	$ (45,926)
Loss per share, basic and diluted	$ 0	$ 0
Weighted average number of common shares outstanding, basic and diluted	107,797,992	101,150,030

Consolidated Statement of Stock

Consolidated Statement of Stockholders Equity - USD ($)	Common Stock	Blue Water Bar & Grill, N.V. [Member]	Additional Paid-In Capital	Common Stock Subscribed	(Deficit) Accumulated during Development Stage	Total
Beginning Balance, Shares at Dec. 31, 2014	101,150,000
Beginning Balance, Amount at Dec. 31, 2014	$ 101,150		$ 402,140		$ (554,250)	$ (50,960)
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
Acquisition of Blue Water Bar & Grill N.V., shares		30
Acquisition of Blue Water Bar & Grill N.V.		$ 3,000	(3,000)
Imputed interest			8,694			$ 8,694
Net (loss) for the period					(213,574)	(213,574)
Ending Balance, Shares at Dec. 31, 2015	107,609,530	30
Ending Balance, Amount at Dec. 31, 2015	$ 107,610	$ 3,000	1,075,698		(767,824)	418,484
Issuance of common shares to services, Shares	400,000
Issuance of common shares to services	$ 400		39,600	$ (15,000)		25,000
Imputed interest			2,585			2,585
Net (loss) for the period					(72,332)	(72,332)
Ending Balance, Shares at Mar. 31, 2016	108,009,500	30
Ending Balance, Amount at Mar. 31, 2016	$ 108,010	$ 3,000	$ 1,117,883	$ (15,000)	$ (840,156)	$ 373,737

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Cash flows from operating activities:
Net (loss)	$ (72,332)	$ (45,926)
Adjustments to reconcile net (loss) to net cash used in operating activities
Imputed interest on related party loan	2,585	2
Changes in operating assets and liabilities:
Increase in accounts payable	45,962	25,590
Net cash used in operating activities	(23,785)	(20,334)
Cash flows from investing activities:
Purchase of property and equipment	(3,662)	(14,249)
Net cash used by investing activities	(3,662)	(14,249)
Cash flows from financing activities:
Increase in notes payable to a related party	$ 3,438	18,338
Expenses paid by related party		$ 3,664
Issuance of common stock for cash	$ 25,000
Net cash provided by financing activities	28,438	$ 22,003
Net increase (decrease) in cash	$ 991	(12,581)
Cash-beginning of period		12,724
Cash- end of period	$ 991	$ 143

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2016
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. Unaudited Interim Financial Information The unaudited condensed interim financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States (“ GAAP The condensed balance sheet as of December 31, 2015 has been derived from audited financial statements. Operating results for the three months ended March 31, 2016 are not necessarily indicative of results that may be expected for the year ending December 31, 2016. These condensed financial statements should be read in conjunction with the audited financial statements for the year ended December 31, 2015 filed with the Company’s Form 10-K with the Securities and Exchange Commission on March 7, 2016. Basis of Presentation 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. The first location is presently under construction in St. Maarten, Dutch West Indies. The Company has experienced net losses and negative cash flows from operations since inception and expects these conditions to continue for the foreseeable future. In addition, there is no assurance that once open the Company’s restaurants will be well received or that the Company will be able to generate sufficient cash flow to fund continued operations. The above factors raise substantial doubt as to the Company's ability to continue as a going concern. The accompanying condensed financial statements have been prepared assuming that the Company will continue as a going concern and do not include any adjustments that may result from the outcome of this uncertainty. 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 March 31, 2016 and December 31, 2015, 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 March 31, 2016 are as follows: Fair Value Measurement at March 31, 2016 Using: Description 3/31/16 Quoted Prices In Active Markets For Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Assets Cash and equivalents $ 991 $ 991 $ — $ — $ 991 $ 991 $ — $ — Liabilities Accounts payable $ 162,598 $ 162,598 $ — $ — Short-term notes payable, related party 106,187 106,187 — — $ 268,785 $ 268,785 $ — $ — 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 Significant Other Observable Inputs Significant Unobservable Inputs Assets Cash and equivalents $ — $ — $ — $ — $ — $ — $ — $ — Liabilities Accounts payable $ 116,636 $ 116,636 $ — $ — Short-term notes payable, related 102,749 102,749 — — $ 219,385 $ 219,385 $ — $ — 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 March 31, 2016 and 2015, 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	3 Months Ended
	Mar. 31, 2016
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 three months ended March 31, 2016, 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 March 31, 2016, the Company had an accumulated net loss of ($840,156). 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	3 Months Ended
	Mar. 31, 2016
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 No shares of Series A Preferred Stock were issued hereunder. As of March 31, 2016, 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, 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 three months ended March 31, 2016, the Company issued an aggregate of 400,000 shares of its common stock for $40,000 in cash, or $0.10 a share, of which as of March 31, 2016 only $25,000 had been received; the uncollected balance of $15,000 was recorded as a stock subscription receivable. This stock subscription receivable was collected in full on April 29, 2016. As of March 31, 2016, the Company had 108,009,500 shares of its common stock issued and outstanding. Blue Water Bar & Grill, N.V. Common Stock 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. As of March 31, 2016, Blue Water Bar & Grill, N.V. had 30 shares of its common stock issued and outstanding. Imputed Interest and Expenses Paid by Related Party During the three months ended March 31, 2016 and 2015, Blue Water Global Group, Inc. paid $-0- and $3,664, 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 March 31, 2016 and December 31, 2015, the Company had outstanding notes payable to Taurus Financial Partners, LLC (“ Taurus 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.

Acquisition of Blue Water Bar &

Acquisition of Blue Water Bar & Grill, N.V.	3 Months Ended
	Mar. 31, 2016
Business Combinations [Abstract]
Acquisition of Blue Water Bar & Grill, N.V.	NOTE 4 – 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 Statements of Operations for the three months ended March 31, 2015: PRO FORMA CONSOLIDATED STATEMENTS OF OPERATIONS March 31, 2015 Blue Water Bar & Grill, Inc. Blue Water Bar & Grill, N.V. Pro Forma Pro Forma Revenues, net $ — $ — $ — $ — Cost of revenues — — — — Gross profit — — — — Operating expenses: General and administrative 65 4,089 — 4,154 Accounting fees 1,000 — — 1,000 Stock transfer 372 — — 372 Legal fees 40,398 — — 40,398 Total operating expenses 41,835 4,089 — 45,924 (Loss) from operations (41,835 ) (4,089 ) — (45,924 ) Other income (expense): Interest expense (2 ) — — (2 ) Total other income (expense) (2 ) — — (2 ) Net (loss) $ (41,837 ) $ (4,089 ) $ — $ (45,926 ) Loss per share, basic and diluted (0.00 ) (136.30 ) — (0.00 ) Weighted average number of common shares 101,150,000 30 — 101,150,030 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	3 Months Ended
	Mar. 31, 2016
Property, Plant and Equipment [Abstract]
Property and Equipment	NOTE 5 – PROPERTY AND EQUIPMENT Property and equipment as of March 31, 2016 and December 31, 2015 is summarized as follows: March 31, 2016 December 31, 2015 Construction in progress $ 641,531 $ 637,869 Subtotal 641,531 637,869 Less accumulated depreciation — — Property and equipment, net $ 641,531 $ 637,869 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 periods ended March 31, 2016 and December 31, 2015, respectively.

Continency_Legal

Continency/Legal	3 Months Ended
	Mar. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Contingency/Legal	NOTE 6 – CONTINGENCY/LEGAL As of March 31, 2016, 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	3 Months Ended
	Mar. 31, 2016
Related Party Transactions [Abstract]
Related Party Transactions	NOTE 7 – RELATED PARTY TRANSACTIONS During the three months ended March 31, 2016 and 2015, Blue Water Global Group, Inc. paid $-0- and $3,664, 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. 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 As of March 31, 2016 and December 31, 2015, the Company had outstanding notes payable to Taurus Financial Partners, LLC (“ Taurus 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	3 Months Ended
	Mar. 31, 2016
Subsequent Events [Abstract]
Subsequent Events	NOTE 8 – SUBSEQUENT EVENTS 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 Accoun15

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2016
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.
Unaudited Interim Financial Infromation	Unaudited Interim Financial Information The unaudited condensed interim financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States (“ GAAP The condensed balance sheet as of December 31, 2015 has been derived from audited financial statements. Operating results for the three months ended March 31, 2016 are not necessarily indicative of results that may be expected for the year ending December 31, 2016. These condensed financial statements should be read in conjunction with the audited financial statements for the year ended December 31, 2015 filed with the Company’s Form 10-K with the Securities and Exchange Commission on March 7, 2016.
Basis of Presentation	Basis of Presentation 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. The first location is presently under construction in St. Maarten, Dutch West Indies. The Company has experienced net losses and negative cash flows from operations since inception and expects these conditions to continue for the foreseeable future. In addition, there is no assurance that once open the Company’s restaurants will be well received or that the Company will be able to generate sufficient cash flow to fund continued operations. The above factors raise substantial doubt as to the Company's ability to continue as a going concern. The accompanying condensed financial statements have been prepared assuming that the Company will continue as a going concern and do not include any adjustments that may result from the outcome of this uncertainty. 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 March 31, 2016 and December 31, 2015, 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 March 31, 2016 are as follows: Fair Value Measurement at March 31, 2016 Using: Description 3/31/16 Quoted Prices In Active Markets For Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Assets Cash and equivalents $ 991 $ 991 $ — $ — $ 991 $ 991 $ — $ — Liabilities Accounts payable $ 162,598 $ 162,598 $ — $ — Short-term notes payable, related party 106,187 106,187 — — $ 268,785 $ 268,785 $ — $ — 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 Significant Other Observable Inputs Significant Unobservable Inputs Assets Cash and equivalents $ — $ — $ — $ — $ — $ — $ — $ — Liabilities Accounts payable $ 116,636 $ 116,636 $ — $ — Short-term notes payable, related 102,749 102,749 — — $ 219,385 $ 219,385 $ — $ —
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 March 31, 2016 and 2015,
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 Accoun16

Summary of Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2016
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 March 31, 2016 are as follows: Fair Value Measurement at March 31, 2016 Using: Description 3/31/16 Quoted Prices In Active Markets For Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs Assets Cash and equivalents $ 991 $ 991 $ — $ — $ 991 $ 991 $ — $ — Liabilities Accounts payable $ 162,598 $ 162,598 $ — $ — Short-term notes payable, related party 106,187 106,187 — — $ 268,785 $ 268,785 $ — $ — 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 Significant Other Observable Inputs Significant Unobservable Inputs Assets Cash and equivalents $ — $ — $ — $ — $ — $ — $ — $ — Liabilities Accounts payable $ 116,636 $ 116,636 $ — $ — Short-term notes payable, related 102,749 102,749 — — $ 219,385 $ 219,385 $ — $ —

Acquisition of Blue Water Bar17

Acquisition of Blue Water Bar & Grill, N.V. (Tables)	3 Months Ended
	Mar. 31, 2016
Business Combinations [Abstract]
Pro Forma Tables	Blue Water Bar & Grill, Inc. Blue Water Bar & Grill, N.V. Pro Forma Pro Forma Revenues, net $ — $ — $ — $ — Cost of revenues — — — — Gross profit — — — — Operating expenses: General and administrative 65 4,089 — 4,154 Accounting fees 1,000 — — 1,000 Stock transfer 372 — — 372 Legal fees 40,398 — — 40,398 Total operating expenses 41,835 4,089 — 45,924 (Loss) from operations (41,835 ) (4,089 ) — (45,924 ) Other income (expense): Interest expense (2 ) — — (2 ) Total other income (expense) (2 ) — — (2 ) Net (loss) $ (41,837 ) $ (4,089 ) $ — $ (45,926 ) Loss per share, basic and diluted (0.00 ) (136.30 ) — (0.00 ) Weighted average number of common shares 101,150,000 30 — 101,150,030

Property and Equipment (Tables)

Property and Equipment (Tables)	3 Months Ended
	Mar. 31, 2016
Property, Plant and Equipment [Abstract]
Property and Equipment	March 31, 2016 December 31, 2015 Construction in progress $ 641,531 $ 637,869 Subtotal 641,531 637,869 Less accumulated depreciation — — Property and equipment, net $ 641,531 $ 637,869

Summary of Significant Accoun19

Summary of Significant Accounting Policies - Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis (Details) - USD ($)	Mar. 31, 2016	Dec. 31, 2015
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Cash and equivalents	$ 991
Total assets measured at fair value	991
Accounts payable	162,598	$ 116,636
Short-term notes payable	106,187	102,749
Total liabilities measured at fair value	268,785	$ 219,385
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	991
Total assets measured at fair value	991
Accounts payable	162,598	$ 116,636
Short-term notes payable	$ 106,187	102,749
Deferred revenue
Total liabilities measured at fair value	$ 268,785	$ 219,385
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 ($)	Mar. 31, 2016	Dec. 31, 2015
Going Concern Details
Accumulated deficit	$ (840,156)	$ (767,824)

Preferred Stock (Details Narrat

Preferred Stock (Details Narrative) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2016	Dec. 31, 2015
Preferred Stock, Shares Authorized	1,000,000	1,000,000
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, issued
Preferred stock,outstanding
Imputed interest	$ 2,585	$ 8,694
Stock issued for accounts payable, shares	97,625
Stock issued for accounts payable	$ 97,625
Series A Preferred stock [Member]
Preferred Stock, Shares Authorized	250,000	250,000
Preferred stock, par value	$ 0.001	$ 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.

Common Stock (Details Narrative

Common Stock (Details Narrative) - $ / shares	Mar. 31, 2016	Dec. 31, 2015
Blue Water Bar & Grill, N.V. [Member]
Par value	$ 100	$ 100
Common Stock, Shares Issued	30	30
Common Stock [Member]
Common Stock, Shares Authorized	500,000,000	500,000,000
Par value	$ 0.001	$ 0.001
Common Stock, Shares Issued	108,009,500	107,609,530

Common Stock - Common Stock (De

Common Stock - Common Stock (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2016	Dec. 31, 2015
Equity [Abstract]
Issuance of common stock (in shares)	400,000	6,459,500
Issuance of common shares to cash	$ 40,000
Issuance of common shares to services	$ 25,000	$ 64,596
Price Per Unit	$ 0.10	$ 0.01
Proceeds from stock issued	$ 25,000
Stock subscription receivable	$ 15,000
Shares owned of Blue Water Bar & Grill, N.V.		30
Par value of Blue Water Bar & Grill, N.V.		$ 100
Ownership		100.00%

Blue Water Bar & Grill, N.V. Co

Blue Water Bar & Grill, N.V. Common Stock(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

Acquisition of Blue Water Bar25

Acquisition of Blue Water Bar & Grill, N.V. - Pro Forma Statement of Operations (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Dec. 31, 2015
Revenues, net
Cost of revenues
Gross profit
Operating expenses:
General and administrative	$ 3,051	$ 4,154
Accounting fees	9,500	1,000
Stock transfer	714	$ 372
Consulting fees	3,375
Legal fees	52,560	$ 40,398
Total operating expenses	69,747	45,924
Other income (expense):
Interest expense	(2,585)	(2)
Total other income (expense)	(2,585)	(2)
Net (loss)	$ (72,332)	$ (45,926)	$ (213,574)
Loss per share, basic and diluted	$ 0	$ 0
Weighted average number of common shares outstanding, basic and diluted	107,797,992	101,150,030
Blue Water Bar & Grill, Inc. [Member]
Revenues, net
Cost of revenues
Gross profit
Operating expenses:
General and administrative		$ 65
Accounting fees		1,000
Stock transfer		372
Legal fees		40,398
Total operating expenses		41,835
(Loss) from operations		(41,835)
Other income (expense):
Interest expense		(2)
Total other income (expense)		(2)
Net (loss)		$ (41,837)
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		$ 4,089
Accounting fees
Stock transfer
Consulting fees
Legal fees
Total operating expenses		$ 4,089
(Loss) from operations		$ (4,089)
Other income (expense):
Interest expense
Total other income (expense)
Net (loss)		$ (4,089)
Loss per share, basic and diluted		$ (136.30)
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
Stock transfer
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
Weighted average number of common shares outstanding, basic and diluted
Pro Forma Consolidated [Member]
Revenues, net
Cost of revenues
Gross profit
Operating expenses:
General and administrative		$ 4,154
Accounting fees		1,000
Stock transfer		372
Legal fees		40,398
Total operating expenses		45,924
(Loss) from operations		(45,924)
Other income (expense):
Interest expense		(10)
Total other income (expense)		(10)
Net (loss)		$ (45,926)
Loss per share, basic and diluted		$ 0
Weighted average number of common shares outstanding, basic and diluted		101,150,130

Property and Equipment - Proper

Property and Equipment - Property and Equipment (Details) - USD ($)	Mar. 31, 2016	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
Construction in progress	$ 641,531	$ 637,869
Less accumulated depreciation
Property and equipment, net	$ 641,531	$ 637,869

Property and Equipment (Details

Property and Equipment (Details Narrative) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2016	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
Projected completion cost	$ 1,100,000
Depreciation Expense	$ 0	$ 0

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended	33 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Dec. 31, 2015	Mar. 31, 2016
Related Party Transactions [Abstract]
Expenses paid by related party	$ 0	$ 3,664		$ 621,003
Notes payable (related party)	106,187		$ 102,749	106,187
Short-term note payable (related party)	3,438		100	$ 3,438
Imputed interest	$ 2,585	$ 2	$ 11