ABV Consulting (ABVN) 10-K 19 Mar 18 2017 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2017	Mar. 13, 2018	Jun. 30, 2017
Document And Entity Information
Entity Registrant Name	ABV CONSULTING, INC.
Entity Central Index Key	1,607,450
Document Type	10-K
Document Period End Date	Dec. 31, 2017
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	Large Accelerated Filer
Entity Public Float			$ 3,623,400,000
Entity Common Stock, Shares Outstanding		5,533,000
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,017

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Current Assets
Cash and cash equivalents	$ 299	$ 1,636
Total Current Assets	299	1,636
TOTAL ASSETS	299	1,636
Current Liabilities
Accounts payable and accrued liabilities	7,820	3,589
Due to related parties	177,844	20,000
Total Current Liabilities	185,664	23,589
TOTAL LIABILITIES	185,664	23,589
Stockholders' Deficit
Preferred stock: 10,000,000 authorized; $0.0001 par value No shares issued and outstanding
Common stock: 3,000,000,000 shares authorized; $0.0001 par value 5,533,000 shares issued and outstanding at December 31, 2017 and 2016, respectively	553	553
Additional paid in capital	159,437	159,437
Accumulated deficit	(345,355)	(181,943)
Total Stockholders' Deficit	(185,365)	(21,953)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 299	$ 1,636

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2017	Dec. 31, 2016
Stockholders' Deficit
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	3,000,000,000	3,000,000,000
Common stock, shares issued	5,533,000	5,533,000
Common stock, shares outstanding	5,533,000	5,533,000

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Statement [Abstract]
Revenue, net	$ 25,641	$ 2,000
Operating Expenses
General and administrative	97,270	22,053	15,984
Professional fees	91,783	49,470	30,399
Total Operating Expenses	189,053	71,523	46,383
Operating loss	(163,412)	(69,523)	(46,383)
Other Expense
Interest expense		(349)	(347)
Total other expense		(349)	(347)
Provision for income taxes
Net loss from continuing operations	(163,412)	(69,872)	(46,730)
Discontinued operations
Loss from discontinued operation	(32,873)
Gain on disposal of subsidiary	32,873
Loss from discontinued operations, net of tax
Net loss	$ (163,412)	$ (69,872)	$ (46,730)
Basic and dilutive loss per common share
Continuing operations	$ .00	$ (0.01)	$ (0.01)
Discontinued operations	0
Net loss	$ 0	$ (0.01)	$ (0.01)
Weighted average number of common shares outstanding
- Basic and diluted	1,600,382,315	5,533,000	5,533,000

Consolidated Statement of Chang

Consolidated Statement of Change in Stockholders’ Deficit - USD ($)	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Total
Beginning balance, shares at Dec. 31, 2014	5,533,000
Beginning balance, amount at Dec. 31, 2014	$ 553	$ 73,536	$ (65,341)	$ 8,748
Imputed Compensation		6,500		6,500
Net loss			(46,730)	(46,730)
Ending balance, shares at Dec. 31, 2015	5,533,000
Ending balance, amount at Dec. 31, 2015	$ 553	80,036	(112,071)	(31,482)
Imputed Compensation		3,250		3,250
Contribution of capital		76,151
Net loss			(69,872)	(69,872)
Ending balance, shares at Dec. 31, 2016	5,533,000
Ending balance, amount at Dec. 31, 2016	$ 553	159,437	(181,943)	(21,953)
Imputed Compensation
Common stock issue for acquisition, shares	1,980,000,000
Common stock issue for acquisition, amount	$ 198,000			198,000
Cancellation of common stock, shares	(1,980,000,000)
Cancellation of common stock, amount	$ (198,000)			(198,000)
Net loss			(163,412)	(163,412)
Ending balance, shares at Dec. 31, 2017	5,533,000
Ending balance, amount at Dec. 31, 2017	$ 553	$ 159,437	$ (345,355)	$ (185,365)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (163,412)	$ (69,872)	$ (46,730)
Adjustments to reconcile net loss to net cash used in operating activities:
Imputed compensation		3,250	6,500
Gain on disposal of a subsidiarity	32,873
Loss from discontinued operation	(32,873)
Changes in operating assets and liabilities:
Accounts payable and accrued liabilities	4,231	(710)	(16,881)
Net Cash Used In Operating Activities	(159,181)	(67,332)	(57,111)
CASH FLOWS FROM FINANCING ACTIVITIES:
Advance from related party	157,844	20,000	35,000
Capital contribution		40,455
Proceeds from note payable		12,500
Repayment of note payable		(12,500)
Net Cash Provided By Financing Activities	157,844	60,455	35,000
Net decrease in cash and cash equivalents for the year	(1,337)	(6,877)	(22,111)
Cash and cash equivalents at beginning of the year	1,636	8,513	30,624
Cash and cash equivalents at end of the year	299	1,636	8,513
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for income taxes
Cash paid for interest expense
NON-CASH INVESTING AND FINANCING ACTIVITIES
Common stock issued for acquisition	198,000
Cancellation of common stock issued for acquisition	198,000
Capital contribution of accrued interest from related party		696
Capital contribution of notes payable from related party		$ 35,000

ORGANIZATION AND NATURE OF BUSI

ORGANIZATION AND NATURE OF BUSINESS	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
ORGANIZATION AND NATURE OF BUSINESS	ABV Consulting, Inc. (“we,” “us,” “our,” “ABVN” or the “Company”) was incorporated in the state of Nevada on October 15, 2013, for the purpose of providing merchandising and consulting services to craft beer brewers and distributors. On August 22, 2016, the Company’s founder and prior manager sold all of his shares in the Company, constituting approximately 90.4% of the issued and outstanding shares of the Company, and retired from his positions as executive officer and sole director of the Company (the “Change of Control Event”). Subsequent to the Change of Control Event, our current management pursued a strategic acquisition strategy focused on acquisition target companies with operations located primarily in Southeast Asia, the Pacific Islands, the People’s Republic of China (including Hong Kong and Macau) (the “PRC”), Taiwan and other jurisdictions within Asia, and with operations complimentary to the PRC’s broad “One Belt, One Road” (“OBOR”) regional investment and cooperation initiative. In connection with this strategy, we moved our corporate headquarters from Pennsylvania to Hong Kong. On February 28, 2017, we completed our acquisition of Allied Plus (Samoa) Limited (“APSL,” and such transaction, the “APSL Transaction”). (See our Current Report on Form 8-K, filed with the SEC on March 2, 2017, for a more complete description of the APSL Transaction.) APSL was incorporated in Samoa on January 11, 2016, for the purposes of sourcing and developing tourism and entertainment-related investment projects in Malaysia and Southeast Asia in connection with the OBOR initiative. We also sought financial and general business consulting contracts to finance our operations. On June 19, 2017, APSL acquired 100% issued and outstanding equity of ABV Consulting Limited (“ABV HK”) incorporated in Hong Kong, China and ABV HK became our wholly owned subsidiary. On December 19, 2017, the Company entered into a Rescission Agreement. The Rescission Agreement rescinded the share exchange agreement dated February 24, 2017 (the “Share Exchange Agreement”), between the equity interest owners of APSL.

GOING CONCERN UNCERTAINTIES

GOING CONCERN UNCERTAINTIES	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
GOING CONCERN UNCERTAINTIES	The accompanying consolidated financial statements have been prepared using the going concern basis of accounting, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. As of December 31, 2017, the Company experienced an accumulated deficit of $345,355 and net loss of $163,412 and negative operating cash flows of $159,181 for the year ended December 31, 2017. The continuation of the Company as a going concern through December 31, 2018 is dependent upon the continued financial support from its stockholders. Management believes the Company is currently pursuing additional financing for its operations. However, there is no assurance that the Company will be successful in securing sufficient funds to sustain the operations. These and other factors raise substantial doubt about the Company’s ability to continue as a going concern. These consolidated financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets and liabilities that may result in the Company not being able to continue as a going concern.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Basis of Presentation These accompanying consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”). Basis of consolidation The consolidated financial statements include the financial statements of ABVN and its subsidiary. All significant inter-company balances and transactions within the Company have been eliminated upon consolidation. Use of Estimates in Financial Statements In preparing these consolidated financial statements, management makes estimates and assumptions that affect the reported amounts of assets and liabilities in the balance sheet and revenues and expenses during the years reported. Actual results may differ from these estimates. Cash and Cash Equivalents Cash and cash equivalents consist primarily of cash in readily available checking and saving accounts. Cash equivalents consist of highly liquid investments that are readily convertible to cash and that mature within three months or less from the date of purchase. The carrying amounts approximate fair value due to the short maturities of these instruments. Revenue Recognition The Company recognizes revenue on arrangements in accordance with FASB ASC No. 605, “Revenue Recognition”. Foreign Currency Translation Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the statement of operations. The reporting currency of the Company is the United States Dollar ("US$"). The Company's subsidiary in Hong Kong maintain their books and records in their local currency, the Hong Kong Dollar ("HKD"), which is the functional currency as being the primary currency of the economic environment in which these entities operate. In general, for consolidation purposes, assets and liabilities of its subsidiary whose functional currency is not the US$ are translated into US$, in accordance with ASC Topic 830-30, “Translation of Financial Statement”, using the exchange rate on the balance sheet date. Revenues and expenses are translated at average rates prevailing during the period. The gains and losses resulting from translation of financial statements of foreign subsidiaries are recorded as a separate component of accumulated other comprehensive income within the statement of stockholders’ equity. Translation of amounts from HKD into US$ has been made at the following exchange rates for the respective year: December 31, 2017 2016 2015 Year-end US$:HKD1 exchange rate $ 0.128 $ 0.128 $ 0.128 Annual average US$:HKD1 exchange rate $ 0.128 $ 0.128 $ 0.128 Related Parties Parties, which can be a corporation or individual, are considered to be related if the Company has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operational decisions. Companies are also considered to be related if they are subject to common control or common significant influence. (see Note 9). Fair value of Financial Instruments The carrying value of the Company’s financial instruments: cash and cash equivalents, accounts payable, amount due to related parties, other payables and accrued liabilities approximate at their fair values because of the short-term nature of these financial instruments. The Company also follows the guidance of the ASC Topic 820-10, “Fair Value Measurements and Disclosures” ("ASC 820-10"), with respect to financial assets and liabilities that are measured at fair value. ASC 820-10 establishes a three-tier fair value hierarchy that prioritizes the inputs used in measuring fair value as follows: · Level 1 : Inputs are based upon unadjusted quoted prices for identical instruments traded in active markets; · Level 2 : Inputs are based upon quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active, and model-based valuation techniques (e.g. Black-Scholes Option-Pricing model) for which all significant inputs are observable in the market or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Where applicable, these models project future cash flows and discount the future amounts to a present value using market-based observable inputs; and · Level 3 : Inputs are generally unobservable and typically reflect management’s estimates of assumptions that market participants would use in pricing the asset or liability. The fair values are therefore determined using model-based techniques, including option pricing models and discounted cash flow models. Fair value estimates are made at a specific point in time based on relevant market information about the financial instrument. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and, therefore, cannot be determined with precision. Changes in assumptions could significantly affect the estimates. Net Loss Per Share The Company calculates net loss per share in accordance with ASC Topic 260, “Earnings per Share.” Basic income per share is computed by dividing the net income by the weighted-average number of common shares outstanding during the period. Diluted income per share is computed similar to basic income 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 stock equivalents had been issued and if the additional common shares were dilutive. As of December 31, 2017, 2016 and 2015, the company has no dilutive securities. Income Taxes Income taxes are determined in accordance with the provisions of ASC Topic 740, “Income Taxes” (“ASC 740”). Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted income tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Any effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. ASC 740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclose in their financial statements uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts. For the years ended December 31, 2017, 2016 and 2015, the Company did not have any interest and penalties associated with tax positions. As of December 31, 2017, 2016 and 2015, the Company did not have any significant unrecognized uncertain tax positions. Retirement plan costs Contributions to retirement plans (which are defined contribution plans) are charged to general and administrative expenses in the accompanying consolidated statements of operation as the related employee service is provided. Reclassification Certain amounts from prior periods have been reclassified to conform to the current period presentation. Recent accounting pronouncements In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers. The standard provides companies with a single model for accounting for revenue arising from contracts with customers and supersedes current revenue recognition guidance, including industry-specific revenue guidance. The core principle of the model is to recognize revenue when control of the goods or services transfers to the customer, as opposed to recognizing revenue when the risks and rewards transfer to the customer under the existing revenue guidance. The guidance permits companies to either apply the requirements retrospectively to all prior periods presented, or apply the requirements in the year of adoption, through a cumulative adjustment. In August 2015, the FASB issued ASU 2015-14, Deferral of the Effective Date , which defers the required adoption date of ASU 2014-09 by one year. As a result of the deferred effective date, ASU 2014-09 will be effective for the Company in its first quarter of fiscal 2018. Early adoption is permitted but not before the original effective date of the new standard of the first quarter of fiscal 2017. The following ASUs were subsequently issued by the FASB to clarify the implementation guidance in some areas and add practical expedients: In March 2016, ASU 2016-08, Revenue from Contracts with Customers: Principal versus Agent Considerations; in April 2016, ASU 2016-10, Revenue from Contracts with Customers: Identifying Performance Obligations and Licensing; in May 2016, ASU 2016-12, Revenue from Contracts with Customers: Narrow Scope Improvements and Practical Expedients; and in December 2016, ASU 2016-20, Technical Corrections and Improvements to Revenue from Contracts with Customers . The Company’s is currently finalizing its evaluation of standard product sales arrangements and has identified an adoption impact related to revenue from certain distributor agreements which was deferred until the period in which the distributor sells through the inventory to the end customer. In connection with the adoption of ASU 2014-09, the Company will change the recognition of sales to these distributors whereby revenue will be estimated and recognized in the period in which the Company transfers control of the product to the distributor; the adoption impact is not expected to be material. Other than this impact, the Company has not identified any expected impact on the timing and measurement of revenue for standard product sales arrangements from the adoption of the standard and the Company is currently formalizing its final conclusions. The Company is also formalizing its evaluation of the impact of adoption on non-product sales arrangements, which represent less than five percent of revenue. The Company has developed and used a comprehensive project plan to guide implementation of the new standard and is currently completing its assessment. The Company will adopt the new accounting standard using the modified retrospective transition method effective January 1, 2018. In February 2016, the FASB issued ASU No. 2016-02, Leases In March 2016, the FASB issued ASU No. 2016-09, Improvements to Employee Share-Based Payment Accounting In November 2016, the FASB issued ASU No. 2016-18, Statement of Cash Flows - Restricted Cash In January 2017, the FASB issued ASU No. 2017-04, Intangibles - Goodwill and Other In March 2017, the FASB issued ASU No. 2017-07, Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost In May 2017, the FASB issued ASU No. 2017-09, Compensation-Stock Compensation: Scope of Modification Accounting In August 2017, the FASB issued ASU No. 2017-12, Derivatives and Hedging - Targeted Improvements to Accounting for Hedging Activities In November 2017, the FASB has issued Accounting Standards Update (ASU) No. 2017-14, Income Statement—Reporting Comprehensive Income Revenue Recognition Revenue from Contracts with Customers In September 2017, the FASB has issued ASU No. 2017-13, Revenue Recognition (Topic 605), Revenue from Contracts with Customers (Topic 606), Leases (Topic 840), and Leases (Topic 842): Amendments to SEC Paragraphs Pursuant to the Staff Announcement at the July 20, 2017 EITF Meeting and Rescission of Prior SEC Staff Announcements and Observer Comments.” The amendments in ASU No. 2017-13 amends the early adoption date option for certain companies related to the adoption of ASU No. 2014-09 and ASU No. 2016-02. Both of the below entities may still adopt using the public company adoption guidance in the related ASUs, as amended. The effective date is the same as the effective date and transition requirements for the amendments for ASU 2014-09 and ASU 2016-02. Other accounting standards that have been issued or proposed by the FASB or other standards-setting bodies that do not require adoption until a future date are not expected to have a material impact on the Company’s consolidated financial statements upon adoption

DISCONTINUED OPERATIONS

DISCONTINUED OPERATIONS	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
DISCONTINUED OPERATIONS	On December 19, 2017, the Company entered into a Rescission Agreement. The Rescission Agreement rescinded the share exchange agreement dated February 24, 2017 (the “Share Exchange Agreement”), between the equity interest owners of APSL. During the year ended December 31, 2017, the Company recorded $32,873 as a gain on the disposal of a subsidiary. The Company has no continuing involvement in the operations of APSL. The disposal of APSL qualified as a discontinued operation of the Company and accordingly, the Company has presented the results of APSL operations from its statements of operations to present this business in discontinued operations. The following table shows the results of operations of APSL for the year ended December 31, 2017, which are included in the loss from discontinued operations: Year Ended December 31, 2017 Revenue, net $ - Operating Expenses General and administrative 32,873 Professional fees - Loss from discontinued operations $ (32,873 )

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
INCOME TAXES	ABV Consulting, Inc. was formed in 2013. Prior to the acquisition of ABV HK in June 2017, the Company only had operations in the United States. In June 2016, the Company became the parent of ABV HK., a wholly owned Hong Kong subsidiary, which files tax returns in Hong Kong. For the years ended December 31, 2017, 2016 and 2015, the local (“United States of America”) and foreign components of loss before income taxes were comprised of the following: For the Years Ended December 31, 2017 2016 2015 Tax jurisdiction from: - Local $ (84,837 ) $ (69,872 ) $ (46,730 ) - Foreign (78,575 ) - - Loss before income taxes $ (163,412 ) $ (69,872 ) $ (46,730 ) United States of America ABV Consulting, Inc. is registered in the State of Nevada and is subject to the tax laws of United States of America. On December 22, 2017, the United States enacted the Tax Cuts and Jobs Act (the “Act”) resulting in significant modifications to existing law. The Company has completed the accounting for the effects of the Act during the quarter ended December 31, 2017. The Company’s financial statements for the year ended December 31, 2017 reflect certain effects of the Act which includes a reduction in the corporate tax rate from 34% to 21% as well as other changes. As of December 31, 2017, the operations in the United States of America incurred approximately $260,000 of cumulative net operating losses which can be carried forward to offset future taxable income. The net operating loss carryforwards begin to expire in 2037, if unutilized. The Company has provided for a full valuation allowance against the deferred tax assets of approximately $54,600 on the expected future tax benefits from the net operating loss carryforwards as the management believes it is more likely than not that these assets will not be realized in the future. The Company’s tax returns are subject to examination by United States tax authorities beginning with the year ended December 31, 2013. Hong Kong The Company’s subsidiaries operating in Hong Kong are subject to the Hong Kong Profits Tax at a standard income tax rate of 16.5% on the assessable income arising in Hong Kong during its tax year. The reconciliation of income tax rate to the effective income tax rate for the years ended December 31, 2017, 2016 and 2015 is as follows: For the Years Ended December 31, 2017 2016 2015 Loss before income taxes from HK operation $ (78,575 ) $ - $ - Statutory income tax rate 16.5 % 16.5 % - Income tax expense at statutory rate (12,965 ) - - Tax losses carryforward 12,965 - - Income tax expense $ - $ - $ - As of December 31, 2017, the operations in the Hong Kong incurred $78,575 of cumulative net operating losses which can be carried forward to offset future taxable income. The Company has provided for a full valuation allowance against the deferred tax assets of $12,965 on the expected future tax benefits from the net operating loss carryforwards as the management believes it is more likely than not that these assets will not be realized in the future. The following table sets forth the significant components of the aggregate deferred tax assets of the Company as of December 31, 2017 and 2016: December 31, 2017 2016 Deferred tax assets: Net operating loss carryforwards United States – current rate $ 88,400 $ 61,778 United States – effect of change in statutory rate (33,800 ) - Hong Kong 12,965 - Total 67,565 61,778 Less: valuation allowance (67,565 ) (61,778 ) Net deferred tax asset $ - $ - Management believes that it is more likely than not that the deferred tax assets will not be fully realizable in the future. Accordingly, the Company provided for a full valuation allowance against its deferred tax assets of $67,565 as of December 31, 2017. In 2017, the valuation allowance increased by $5,787, primarily relating to net operating loss carryforwards from the foreign tax regime and were reduced in the local regime due to the new tax cuts.

NET LOSS PER SHARE

NET LOSS PER SHARE	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
NET LOSS PER SHARE	Basic net loss per share is computed using the weighted average number of common shares outstanding during the year. The dilutive effect of potential common shares outstanding is included in diluted net loss per share. The following table sets forth the computation of basic and diluted net loss per share for the years ended December 31, 2017, 2016 and 2015: For the Years Ended December 31, 2017 2016 2015 Net loss attributable to common shareholders $ (163,412 ) $ (69,872 ) $ (46,730 ) Weighted average common shares outstanding – Basic and diluted 1,600,382,315 5,533,000 5,533,000 Net loss per share – Basic and diluted $ (0.00 ) $ (0.01 ) $ (0.01 )

STOCKHOLDERS EQUITY

STOCKHOLDERS EQUITY	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
STOCKHOLDERS EQUITY	The Company is authorized to issue up to 3,000,000,000 shares of common stock, par value $0.0001 and 10,000,000 preferred shares of blank check shares par value $0.0001. During the year ended December 31, 2016, the Company’s former CEO paid operating expenses of $40,455 on behalf of company and forgave the debt of $40,455, notes payable of $35,000 and accrued interest of $696 and the Company recognized as contribution of capital. During the years ended December 31, 2017, 2016 and 2015, the Company imputed compensation of $0, $3,250 and $6,500 respectively, for services provided by its former CEO. During the year ended December 31, 2017, the Company issued common stock as follows; · 1,980,000,000 shares of common stock were issued for acquisition of Allied Plus (Samoa) Limited on February 24, 2017 (“APSL,” and such transaction, the “APSL Transaction”) (Note 1) · 1,980,000,000 shares of common stock were cancelled based on a Rescission Agreement on December 19, 2017 (Note 1) As of December 31, 2017 and 2016, 5,533,000 shares of common stock were issued and outstanding, respectively.

PENSION COSTS

PENSION COSTS	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
PENSION COSTS	The Company is required to make contribution to their employees under a defined contribution pension scheme for its eligible full-times employees in Hong Kong. The Company is required to contribute a specified percentage of the participants’ relevant income based on their ages and wages level. During the years ended December 31, 2017, 2016 and 2015, $1,974, $0 and $0 contributions were made accordingly.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
RELATED PARTY TRANSACTIONS	During the year ended December 31, 2017, 2016 and 2015, the Company received advances from a shareholder in the amount of $149,360, $20,000 and $35,000 to pay for expenses. For the year ended December 31, 2017, the Company has been provided free office space by its majority stockholder. The management determined that such cost is nominal and did not recognize the rent expense in its financial statements. As of December 31, 2017 and 2016, the Company owed to shareholders $177,844 and $20,000, respectively. The amounts due to the related parties are unsecured, non-interest bearing and have no fixed terms of repayment. Imputed interest from related party loans is not significant. On April 21, 2015, the Company entered into an unsecured promissory note in the amount of $20,000 with its Former Chief Executive Officer (“CEO”). The note was due on April 21, 2017 and had an interest rate of 2% per annum. On August 22, 2016, The Former Chief Executive Officer forgave the promissory note in the amount of $20,000 and accrued interest of $478. The forgiveness of the loans and accrued interest has been treated as a capital contribution. On October 8, 2015, the Company entered into an unsecured promissory note in the amount of $15,000 with its Former CEO. The note was due on October 8, 2017 and had an interest rate of 2% per annum. On August 22, 2016, The Former Chief Executive Officer forgave the promissory note in the amount of $15,000 and accrued interest of $218. The forgiveness of the loans and accrued interest has been treated as a capital contribution.

COMMITMENTS AND CONTNGENCIES

COMMITMENTS AND CONTNGENCIES	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
COMMITMENTS AND CONTINGENCIES	Operating lease commitments As of December 31, 2017, the Company has no material commitments under operating leases. Capital commitment On August 22, 2016, The Former CEO entered into a consulting agreement with the Company whereby he agreed to provide sales and customer service and collection of accounts receivable in exchange for the right to retain up to $4,000 of accounts receivable due the Company. The agreement in on an “at-will” basis and may be terminated by the Company after 30 days’ notice. During the year ended December 31, 2016, the Company terminated the agreement and has received and paid the Former CEO $2,000. As of December 31, 2017, the Company has no material capital commitments.

SELECTED QUARTERLY FINANCIAL IN

SELECTED QUARTERLY FINANCIAL INFORMATION (UNAUDITED)	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
SELECTED QUARTERLY FINANCIAL INFORMATION (UNAUDITED)	First Second Third Fourth Quarter Quarter Quarter Quarter Year Ended December 31, 2017: Revenue $ - $ - $ 12,821 $ 12,820 Operating loss (62,066 ) (31,443 ) (28,565 ) (41,338 ) Loss from discontinued operations (32,873 ) - - - Gain on disposal of a subsidiary - - - 32,873 Net loss (94,939 ) (31,443 ) (28,565 ) (8,465 ) Loss per share basic and diluted $ (0.00 ) $ (0.00 ) $ (0.00 ) $ (0.00 ) First Quarter Second Quarter Third Quarter Fourth Quarter Year Ended December 31, 2016: Revenue $ - $ 1,000 $ 1,000 $ - Operating loss (16,160 ) (17,413 ) (8,891 ) (27,059 ) Net loss (16,334 ) (17,588 ) (8,891 ) (27,059 ) Loss per share basic and diluted $ (0.00 ) $ (0.00 ) $ (0.00 ) $ (0.00 )

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
SUBSEQUENT EVENTS	In accordance with ASC Topic 855, “Subsequent Events”, which establishes general standards of accounting for and disclosure of events that occur after the balance sheet date but before financial statements are issued, the Company has evaluated all events or transactions that occurred after December 31, 2017, up through the date the Company issued the unaudited condensed financial statements. During the period, the Company did not have any material recognizable subsequent events.

SUMMARY OF SIGNIFICANT ACCOUN19

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2017
Summary Of Significant Accounting Policies Policies
Basis of Presentation	These accompanying consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”).
Basis of consolidation	The consolidated financial statements include the financial statements of ABVN and its subsidiary. All significant inter-company balances and transactions within the Company have been eliminated upon consolidation.
Use of Estimates in Financial Statements	In preparing these consolidated financial statements, management makes estimates and assumptions that affect the reported amounts of assets and liabilities in the balance sheet and revenues and expenses during the years reported. Actual results may differ from these estimates.
Cash and Cash Equivalents	Cash and cash equivalents consist primarily of cash in readily available checking and saving accounts. Cash equivalents consist of highly liquid investments that are readily convertible to cash and that mature within three months or less from the date of purchase. The carrying amounts approximate fair value due to the short maturities of these instruments.
Revenue Recognition	The Company recognizes revenue on arrangements in accordance with FASB ASC No. 605, “Revenue Recognition”.
Foreign Currency Translation	Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the statement of operations. The reporting currency of the Company is the United States Dollar ("US$"). The Company's subsidiary in Hong Kong maintain their books and records in their local currency, the Hong Kong Dollar ("HKD"), which is the functional currency as being the primary currency of the economic environment in which these entities operate. In general, for consolidation purposes, assets and liabilities of its subsidiary whose functional currency is not the US$ are translated into US$, in accordance with ASC Topic 830-30, “Translation of Financial Statement”, using the exchange rate on the balance sheet date. Revenues and expenses are translated at average rates prevailing during the period. The gains and losses resulting from translation of financial statements of foreign subsidiaries are recorded as a separate component of accumulated other comprehensive income within the statement of stockholders’ equity. Translation of amounts from HKD into US$ has been made at the following exchange rates for the respective year: December 31, 2017 2016 2015 Year-end US$:HKD1 exchange rate $ 0.128 $ 0.128 $ 0.128 Annual average US$:HKD1 exchange rate $ 0.128 $ 0.128 $ 0.128
Related Parties	Parties, which can be a corporation or individual, are considered to be related if the Company has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operational decisions. Companies are also considered to be related if they are subject to common control or common significant influence. (see Note 9).
Fair value of Financial Instruments	The carrying value of the Company’s financial instruments: cash and cash equivalents, accounts payable, amount due to related parties, other payables and accrued liabilities approximate at their fair values because of the short-term nature of these financial instruments. The Company also follows the guidance of the ASC Topic 820-10, “Fair Value Measurements and Disclosures” ("ASC 820-10"), with respect to financial assets and liabilities that are measured at fair value. ASC 820-10 establishes a three-tier fair value hierarchy that prioritizes the inputs used in measuring fair value as follows: · Level 1 : Inputs are based upon unadjusted quoted prices for identical instruments traded in active markets; · Level 2 : Inputs are based upon quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active, and model-based valuation techniques (e.g. Black-Scholes Option-Pricing model) for which all significant inputs are observable in the market or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Where applicable, these models project future cash flows and discount the future amounts to a present value using market-based observable inputs; and · Level 3 : Inputs are generally unobservable and typically reflect management’s estimates of assumptions that market participants would use in pricing the asset or liability. The fair values are therefore determined using model-based techniques, including option pricing models and discounted cash flow models. Fair value estimates are made at a specific point in time based on relevant market information about the financial instrument. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and, therefore, cannot be determined with precision. Changes in assumptions could significantly affect the estimates.
Net Loss Per Share	The Company calculates net loss per share in accordance with ASC Topic 260, “Earnings per Share.” Basic income per share is computed by dividing the net income by the weighted-average number of common shares outstanding during the period. Diluted income per share is computed similar to basic income 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 stock equivalents had been issued and if the additional common shares were dilutive. As of December 31, 2017, 2016 and 2015, the company has no dilutive securities.
Income Taxes	Income taxes are determined in accordance with the provisions of ASC Topic 740, “Income Taxes” (“ASC 740”). Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted income tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Any effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. ASC 740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclose in their financial statements uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts. For the years ended December 31, 2017, 2016 and 2015, the Company did not have any interest and penalties associated with tax positions. As of December 31, 2017, 2016 and 2015, the Company did not have any significant unrecognized uncertain tax positions.
Retirement plan costs	Contributions to retirement plans (which are defined contribution plans) are charged to general and administrative expenses in the accompanying consolidated statements of operation as the related employee service is provided.
Reclassification	Certain amounts from prior periods have been reclassified to conform to the current period presentation.
Recent accounting pronouncements	In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers. The standard provides companies with a single model for accounting for revenue arising from contracts with customers and supersedes current revenue recognition guidance, including industry-specific revenue guidance. The core principle of the model is to recognize revenue when control of the goods or services transfers to the customer, as opposed to recognizing revenue when the risks and rewards transfer to the customer under the existing revenue guidance. The guidance permits companies to either apply the requirements retrospectively to all prior periods presented, or apply the requirements in the year of adoption, through a cumulative adjustment. In August 2015, the FASB issued ASU 2015-14, Deferral of the Effective Date , which defers the required adoption date of ASU 2014-09 by one year. As a result of the deferred effective date, ASU 2014-09 will be effective for the Company in its first quarter of fiscal 2018. Early adoption is permitted but not before the original effective date of the new standard of the first quarter of fiscal 2017. The following ASUs were subsequently issued by the FASB to clarify the implementation guidance in some areas and add practical expedients: In March 2016, ASU 2016-08, Revenue from Contracts with Customers: Principal versus Agent Considerations; in April 2016, ASU 2016-10, Revenue from Contracts with Customers: Identifying Performance Obligations and Licensing; in May 2016, ASU 2016-12, Revenue from Contracts with Customers: Narrow Scope Improvements and Practical Expedients; and in December 2016, ASU 2016-20, Technical Corrections and Improvements to Revenue from Contracts with Customers . The Company’s is currently finalizing its evaluation of standard product sales arrangements and has identified an adoption impact related to revenue from certain distributor agreements which was deferred until the period in which the distributor sells through the inventory to the end customer. In connection with the adoption of ASU 2014-09, the Company will change the recognition of sales to these distributors whereby revenue will be estimated and recognized in the period in which the Company transfers control of the product to the distributor; the adoption impact is not expected to be material. Other than this impact, the Company has not identified any expected impact on the timing and measurement of revenue for standard product sales arrangements from the adoption of the standard and the Company is currently formalizing its final conclusions. The Company is also formalizing its evaluation of the impact of adoption on non-product sales arrangements, which represent less than five percent of revenue. The Company has developed and used a comprehensive project plan to guide implementation of the new standard and is currently completing its assessment. The Company will adopt the new accounting standard using the modified retrospective transition method effective January 1, 2018. In February 2016, the FASB issued ASU No. 2016-02, Leases In March 2016, the FASB issued ASU No. 2016-09, Improvements to Employee Share-Based Payment Accounting In November 2016, the FASB issued ASU No. 2016-18, Statement of Cash Flows - Restricted Cash In January 2017, the FASB issued ASU No. 2017-04, Intangibles - Goodwill and Other In March 2017, the FASB issued ASU No. 2017-07, Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost In May 2017, the FASB issued ASU No. 2017-09, Compensation-Stock Compensation: Scope of Modification Accounting In August 2017, the FASB issued ASU No. 2017-12, Derivatives and Hedging - Targeted Improvements to Accounting for Hedging Activities In November 2017, the FASB has issued Accounting Standards Update (ASU) No. 2017-14, Income Statement—Reporting Comprehensive Income Revenue Recognition Revenue from Contracts with Customers In September 2017, the FASB has issued ASU No. 2017-13, Revenue Recognition (Topic 605), Revenue from Contracts with Customers (Topic 606), Leases (Topic 840), and Leases (Topic 842): Amendments to SEC Paragraphs Pursuant to the Staff Announcement at the July 20, 2017 EITF Meeting and Rescission of Prior SEC Staff Announcements and Observer Comments.” The amendments in ASU No. 2017-13 amends the early adoption date option for certain companies related to the adoption of ASU No. 2014-09 and ASU No. 2016-02. Both of the below entities may still adopt using the public company adoption guidance in the related ASUs, as amended. The effective date is the same as the effective date and transition requirements for the amendments for ASU 2014-09 and ASU 2016-02. Other accounting standards that have been issued or proposed by the FASB or other standards-setting bodies that do not require adoption until a future date are not expected to have a material impact on the Company’s consolidated financial statements upon adoption

SUMMARY OF SIGNIFICANT ACCOUN20

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables )	12 Months Ended
	Dec. 31, 2017
Summary Of Significant Accounting Policies Tables
Translation of amounts from HKD into US$ exchange rates	December 31, 2017 2016 2015 Year-end US$:HKD1 exchange rate $ 0.128 $ 0.128 $ 0.128 Annual average US$:HKD1 exchange rate $ 0.128 $ 0.128 $ 0.128

DISCONTINUED OPERATIONS (Tables

DISCONTINUED OPERATIONS (Tables)	12 Months Ended
	Dec. 31, 2017
Discontinued Operations Tables
Summary of operation of APSL	Year Ended December 31, 2017 Revenue, net $ - Operating Expenses General and administrative 32,873 Professional fees - Loss from discontinued operations $ (32,873 )

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2017
Income Taxes Details 2
Summary components of loss before income taxes	For the Years Ended December 31, 2017 2016 2015 Tax jurisdiction from: - Local $ (84,837 ) $ (69,872 ) $ (46,730 ) - Foreign (78,575 ) - - Loss before income taxes $ (163,412 ) $ (69,872 ) $ (46,730 )
Summary reconciliation of income tax rate to the effective income tax rate	For the Years Ended December 31, 2017 2016 2015 Loss before income taxes from HK operation $ (78,575 ) $ - $ - Statutory income tax rate 16.5 % 16.5 % - Income tax expense at statutory rate (12,965 ) - - Tax losses carryforward 12,965 - - Income tax expense $ - $ - $ -
Summary components of the aggregate deferred tax assets	December 31, 2017 2016 Deferred tax assets: Net operating loss carryforwards United States – current rate $ 88,400 $ 61,778 United States – effect of change in statutory rate (33,800 ) - Hong Kong 12,965 - Total 67,565 61,778 Less: valuation allowance (67,565 ) (61,778 ) Net deferred tax asset $ - $ -

NET LOSS PER SHARE (Tables)

NET LOSS PER SHARE (Tables)	12 Months Ended
	Dec. 31, 2017
Net Loss Per Share Tables
Summary computation of basic and diluted net loss per share	For the Years Ended December 31, 2017 2016 2015 Net loss attributable to common shareholders $ (163,412 ) $ (69,872 ) $ (46,730 ) Weighted average common shares outstanding – Basic and diluted 1,600,382,315 5,533,000 5,533,000 Net loss per share – Basic and diluted $ (0.00 ) $ (0.01 ) $ (0.01 )

SELECTED QUARTERLY FINANCIAL 24

SELECTED QUARTERLY FINANCIAL INFORMATION (UNAUDITED) (Tables)	12 Months Ended
	Dec. 31, 2017
Selected Quarterly Financial Information Tables
Quarterly Financial Information	First Second Third Fourth Quarter Quarter Quarter Quarter Year Ended December 31, 2017: Revenue $ - $ - $ 12,821 $ 12,820 Operating loss (62,066 ) (31,443 ) (28,565 ) (41,338 ) Loss from discontinued operations (32,873 ) - - - Gain on disposal of a subsidiary - - - 32,873 Net loss (94,939 ) (31,443 ) (28,565 ) (8,465 ) Loss per share basic and diluted $ (0.00 ) $ (0.00 ) $ (0.00 ) $ (0.00 ) First Quarter Second Quarter Third Quarter Fourth Quarter Year Ended December 31, 2016: Revenue $ - $ 1,000 $ 1,000 $ - Operating loss (16,160 ) (17,413 ) (8,891 ) (27,059 ) Net loss (16,334 ) (17,588 ) (8,891 ) (27,059 ) Loss per share basic and diluted $ (0.00 ) $ (0.00 ) $ (0.00 ) $ (0.00 )

ORGANIZATION AND NATURE OF BU25

ORGANIZATION AND NATURE OF BUSINESS (Details Narrative)	12 Months Ended
	Dec. 31, 2017	Jun. 19, 2017	Aug. 22, 2016
Entity incorporation, state country name	State of Nevada
Entity incorporation, date of incorporation	Oct. 15, 2013
Founder and prior manager [Member]
Shares in percent			90.40%
ABV Consulting Limited [Member]
Shares in percent		100.00%

GOING CONCERN UNCERTAINTIES (De

GOING CONCERN UNCERTAINTIES (Details Narrative) - USD ($)	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Going Concern Uncertainties Details Narrative
Accumulated deficit	$ (345,355)				$ (181,943)				$ (345,355)	$ (181,943)
Net loss	$ (8,465)	$ (28,565)	$ (31,443)	$ (94,939)	$ (27,059)	$ (8,891)	$ (17,588)	$ (16,334)	(163,412)	(69,872)	$ (46,730)
Cash used in operations									$ (159,181)	$ (67,332)	$ (57,111)

SUMMARY OF SIGNIFICANT ACCOUN27

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Summary Of Significant Accounting Policies Details
Year-end US$:HKD1 exchange rate	0.128	0.128	0.128
Annual average US$:HKD1 exchange rate	0.128	0.128	0.128

DISCONTINUED OPERATIONS (Detail

DISCONTINUED OPERATIONS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Discontinued Operations Tables
Revenue, net
Operating Expenses
General and administrative	32,873
Professional fees
Loss from discontinued operations	$ (32,873)

DISCONTINUED OPERATIONS (Deta29

DISCONTINUED OPERATIONS (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Discontinued Operations Tables
Gain on disposal of subsidiary	$ 32,873

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Tax jurisdiction from:
-Local									$ (84,837)	$ (69,872)	$ (46,730)
-Foreign									(78,575)
Loss before income taxes	$ (8,465)	$ (28,565)	$ (31,443)	$ (94,939)	$ (27,059)	$ (8,891)	$ (17,588)	$ (16,334)	$ (163,412)	$ (69,872)	$ (46,730)

INCOME TAXES (Details 1)

INCOME TAXES (Details 1) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Taxes Details 2
Loss before income taxes from HK operation	$ (78,575)
Statutory income tax rate	16.50%	16.50%
Income tax expense at statutory rate	$ (12,965)
Tax losses carryforward	12,965
Income tax expense

INCOME TAXES (Details 2)

INCOME TAXES (Details 2) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Net operating loss carryforwards
United States – current rate	$ 88,400	$ 61,778
United States - effect of change in statutory rate	(33,800)
Hong Kong	12,965
Total	67,565	61,778
Less: valuation allowance	(67,565)	(61,778)
Net deferred tax asset

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Taxes Details 2
Cumulative net operating losses	$ 260,000
Operating loss carryforwards expirey date	2,037
Net operating loss carryforwards, valuation allowance	$ 54,600
Statutory income tax rate	16.50%	16.50%
Loss before income taxes from HK operation	$ (78,575)
Income tax expense at statutory rate	(12,965)
Valuation allowance	67,565	$ 61,778
Increased valuation allowance	$ 5,787

NET LOSS PER SHARE (Details)

NET LOSS PER SHARE (Details) - USD ($)	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Net Loss Per Share Tables
Net loss attributable to common shareholders	$ (8,465)	$ (28,565)	$ (31,443)	$ (94,939)	$ (27,059)	$ (8,891)	$ (17,588)	$ (16,334)	$ (163,412)	$ (69,872)	$ (46,730)
Weighted average common shares outstanding – Basic and diluted									1,600,382,315	5,533,000	5,533,000
Net loss per share – Basic and diluted									$ 0	$ (0.01)	$ (0.01)

STOCKHOLDERS EQUITY (Details Na

STOCKHOLDERS EQUITY (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Feb. 24, 2017
Class of Stock [Line Items]
Common stock, shares authorized	3,000,000,000	3,000,000,000
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares issued	5,533,000	5,533,000
Common stock, shares outstanding	5,533,000	5,533,000
Preferred blank shares, authorized	10,000,000	10,000,000
Preferred blank shares, par value	$ 0.0001	$ 0.0001
Capital contribution		$ 40,455
Debt forgivness	40,455
Compensation for services provided by Chief Executive Officer		$ 3,250	$ 6,500
CEO [Member]
Class of Stock [Line Items]
Capital contribution	40,455
Accrued interest	696
Notes payable	$ 35,000
Allied Plus (Samoa) Limited [Member]
Class of Stock [Line Items]
Common stock, shares issued				1,980,000,000
Allied Plus (Samoa) Limited [Member] | Rescission Agreement [Member]
Class of Stock [Line Items]
Cancellation of common shares				1,980,000,000

PENSION COSTS (Details Narrativ

PENSION COSTS (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Pension Costs Details Narrative
Pension cost	$ 1,974	$ 0	$ 0

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Oct. 08, 2015	Apr. 21, 2015	Dec. 31, 2017	Dec. 31, 2016	Aug. 22, 2016	Dec. 31, 2015
Due from related party			$ 149,360	$ 20,000		$ 35,000
Due to related parties			177,844	$ 20,000
Debt forgivness			40,455
CEO [Member]
Accrued interest			696
Notes payable			$ 35,000
CEO [Member] | Unsecured Debt One [Member]
Accrued interest					$ 218
Debt forgivness					15,000
CEO [Member] | Unsecured Debt [Member]
Accrued interest					478
Notes payable	$ 15,000	$ 20,000
Debt forgivness					$ 20,000
Debt due date	Oct. 8, 2017	Apr. 21, 2017
Debt interest rate	2.00%	2.00%

COMMITMENTS AND CONTNGENCIES (D

COMMITMENTS AND CONTNGENCIES (Details Narrative) - USD ($)	Dec. 31, 2016	Aug. 22, 2016
CEO [Member]
Commitments And Contingencies [Line Items]
Accounts receivable	$ 2,000	$ 4,000

SELECTED QUARTERLY FINANCIAL 39

SELECTED QUARTERLY FINANCIAL INFORMATION (UNAUDITED) (Details) - USD ($)	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Selected Quarterly Financial Information Tables
Revenue	$ 12,820	$ 12,821				$ 1,000	$ 1,000
Operating loss	(41,338)	(28,565)	(31,443)	(62,066)	(27,059)	(8,891)	(17,413)	(16,160)	$ (163,412)	$ (69,523)	$ (46,383)
Loss from discontinued operations				(32,873)
Gain on disposal of a subsidiary	32,873
Net loss	$ (8,465)	$ (28,565)	$ (31,443)	$ (94,939)	$ (27,059)	$ (8,891)	$ (17,588)	$ (16,334)	$ (163,412)	$ (69,872)	$ (46,730)
Loss per share basic and diluted	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0