Vodka Brands (VDKB) 10-K 18 Apr 17 2016 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2016	Jun. 30, 2016
Document and Entity Information:
Entity Registrant Name	Vodka Brands Corp
Document Type	10-K
Document Period End Date	Dec. 31, 2016
Trading Symbol	vdkb
Amendment Flag	false
Entity Central Index Key	1,620,053
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding	12,352,333
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY
Entity Public Float		$ 1

Vodka Brands Corp - Balance She

Vodka Brands Corp - Balance Sheets - USD ($)		Dec. 31, 2016	Dec. 31, 2015
Current Assets:
Cash		$ 10,574	$ 35,445
Accounts receivable		24,566	7,607
Accounts receivable - related party		6,092	23,850
Prepaid insurance and consulting fees		208	6,267
Inventory		78,771	66,445
Short-term advance- related party			3,350
TOTAL CURRENT ASSETS		120,211	142,964
Property, Plant and Equipment
Office equipment		931	931
Less: Accumulated depreciation		(329)	(141)
Total property, plant and equipment, net		602	790
Other assets
Trademarks		1,125	1,125
Accumulated amortization		(1,069)	(956)
Total Other Assets, net		56	163
Total Assets		120,869	143,923
Current Liabilities:
Accounts payable		43,539	34,383
Accounts payable - related party		11,481	5,701
Loan payable - related party		55,053
Accrued expenses		9,718
Total Current Liabilities		119,791	40,084
Stockholders' Equity
Common stock	[1]	590,955	424,265
Treasury Stock	[2]	(3,000)
Subscription receivable		(11,000)	(11,000)
Accumulated deficit		(575,877)	(309,426)
Total stockholders' equity		1,078	103,839
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY		$ 120,869	$ 143,923
[1]	No par value, 100,000,000 shares authorized; 12,352,333 issued and 12,342,333 shares outstanding at December 31, 2016 and 11,796,333 shares issued and outstanding at December 31, 2015, respectively
[2]	At cost 10,000 and 0 shares at December 31, 2016 and 2015, respectively

Statement of Financial Position

Statement of Financial Position - Parenthetical - shares	Dec. 31, 2016	Dec. 31, 2015
Statement of Financial Position
Common Stock, Shares Authorized	100,000,000	100,000,000
Common Stock, Shares Issued	12,352,333	11,796,333
Common Stock, Shares Outstanding	12,342,333	11,796,333

Vodka Brands Corp- Statements o

Vodka Brands Corp- Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Income Statement
Sales	$ 47,265	$ 37,632
Cost of sales	36,212	26,680
Gross Profit	11,053	10,952
Operating Expenses:
Selling expenses	29,442	46,041
Professional fees	104,496	101,509
Consulting fees	98,614	75,196
General and administrative expenses	44,952	28,497
Total Operating Expenses	277,504	251,243
Loss from operations before provision for income taxes	(266,451)	(240,291)
Provision for income taxes
Net loss	$ (266,451)	$ (240,291)
Basic and diluted loss per common share	$ (0.02)	$ (0.02)
Basic and diluted weighted average common shares outstanding	12,063,113	11,477,196

Vodka Brands Corp. - Statements

Vodka Brands Corp. - Statements of Changes in Stockholders' Equity - USD ($)	Total	Common Stock	Treasury Stock	Subscription receivable	Accumulated Deficit
Balance, Value at Dec. 31, 2014	$ 152,630	$ 252,765		$ (31,000)	$ (69,135)
Balance, Shares at Dec. 31, 2014		11,457,320
Issuance of common stock, Value	152,200	$ 152,200
Issuance of common stock, Shares		597,333
Issuance of common stock for consulting and professional services, Value	43,200	$ 43,200
Issuance of common stock for consulting and professional services, Shares		167,847
Issuance of common stock for rent, Value	3,000	$ 3,000
Issuance of common stock for rent, Shares		10,000
Issuance of common stock for compensation, Value	8,100	$ 8,100
Issuance of common stock for compensation, Shares		27,000
Repurchase of shares of treasury stock, Value	(35,000)		$ (35,000)
Repurchase of shares of treasury stock, Shares			463,167
Cancellation of shares of treasury stock, Value		$ (35,000)	$ 35,000
Cancellation of shares of treasury stock, Shares			(463,167)
Collections on subscription receivable	20,000			20,000
Net loss	(240,291)				(240,291)
Balance, Value at Dec. 31, 2015	103,839	$ 424,265		(11,000)	(309,426)
Balance, Shares at Dec. 31, 2015		11,796,333
Issuance of common stock, Value	151,990	$ 151,990
Issuance of common stock, Shares		507,000
Issuance of common stock for consulting and professional services, Value	3,900	$ 3,900
Issuance of common stock for consulting and professional services, Shares		13,000
Issuance of common stock for compensation, Value	10,800	$ 10,800
Issuance of common stock for compensation, Shares		36,000
Repurchase of shares of treasury stock, Value	(3,000)		$ (3,000)
Repurchase of shares of treasury stock, Shares			10,000
Net loss	(266,451)				(366,451)
Balance, Value at Dec. 31, 2016	$ 1,078	$ 590,955	$ (3,000)	$ (11,000)	$ (575,877)
Balance, Shares at Dec. 31, 2016		12,342,333	10,000

Vodka Brands Corp. - Statement6

Vodka Brands Corp. - Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Cash flows from operating activities:
Net loss	$ (266,451)	$ (240,291)
Adjustments to reconcile net loss to net cash used by operating activities:
Prepaid rent and consulting expense paid with common stock	10,167	56,683
Stock-based compensation	10,800	8,100
Depreciation and amortization expense	301	253
Changes in operating assets and liabilities:
Decrease in accounts receivable	(16,959)	(452)
Decrease (increase) in accounts receivable - related party	17,758	(23,850)
Increase in prepaid expenses	(208)
Increase in inventory	(12,326)	(57,755)
Decrease (Increase) in short-term advance - related party	3,350	(3,350)
Increase in accounts payable	9,156	32,882
Increase (decrease) in accounts payable - related party	5,780	(658)
Increase (decrease) in accrued expenses	9,718	(1,394)
Net cash used in operating activities	(228,914)	(229,832)
Cash Flows From Investing Activities:
Purchase of fixed assets		(931)
Net cash used in investing activities		(931)
Cash Flows From Financing Activities:
Proceeds from advance - related party	58,700
Repayments on advance - related party	(3,647)
Payments received on subscription receivable		20,000
Proceeds from issuance of common stock	151,990	152,200
Purchase of treasury stock	(3,000)	(35,000)
Net cash provided by financing activities	204,043	137,200
Net decrease in cash	(24,871)	(93,563)
Cash, beginning of period	35,445	129,008
Cash, end of period	10,574	35,445
Supplemental disclosures of cash flow information:
Common stock issued for consulting and rent	3,900	46,200
Common stock issued for compensation	$ 10,800	$ 8,100

Note 1 - Organization and Busin

Note 1 - Organization and Business	12 Months Ended
	Dec. 31, 2016
Notes
Note 1 - Organization and Business	Note 1 - Organization and Business Vodka Brands Corp (the “Company” or “we”) was incorporated on April 17, 2014 (Inception) as a Pennsylvania corporation with a year-end of December 31. The Company is primarily engaged in the import and distribution of alcoholic beverages. From Inception through March of 2015, the Company imported its alcoholic beverages through a related party. The Company obtained its own import license in April 2015. The Company distributes in the United States. Its products are primarily sold to wholesale distributors as well as state alcohol beverage control agencies.

Note 2 - Going Concern

Note 2 - Going Concern	12 Months Ended
	Dec. 31, 2016
Notes
Note 2 - Going Concern	Note 2 - Going Concern These accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) applicable to a going concern, which assumes that the Company will be able to realize its assets and discharge its liabilities in the normal course of business. For the year ended December 31, 2016, the Company had a net loss of $266,451. As of December 31, 2016, the Company has an accumulated deficit of $575,877. Due to the start-up nature of the Company, the Company expects to incur additional operating losses in the immediate future. Given the operating loss and expected future operating losses, the Company’s ability to realize its assets and discharge its liabilities depends on its ability to generate cash from capital financing and generate future profitable operations. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. The Company is planning on obtaining additional financing through the issuance of equity or debt. To the extent that the funds generated from any private placements, public offerings and/or bank financing are insufficient or unsuccessful, the Company will have to raise additional working capital through other channels.

Note 3 - Summary of Significant

Note 3 - Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2016
Notes
Note 3 - Summary of Significant Accounting Policies	Note 3 - Summary of Significant Accounting Policies Basis of Presentation These financial statements are presented in U.S. dollars and are prepared in accordance with U.S. GAAP. Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company's significant accounting policies are those that are both most important to the Company's financial condition and results of operations and require the most difficult, subjective or complex judgments on the part of management in their application, often as a result of the need to make estimates about the effect of matters that are inherently uncertain. Because of the uncertainty of factors surrounding the estimates or judgments used in the preparation of the financial statements, actual results may materially vary from these estimates. Significant estimates include the allowance for doubtful accounts, allowance for slow-moving and obsolete inventory, valuation of deferred tax assets, rebate reserve and valuation of trademarks. Revenue Recognition The Company recognizes revenue when the customer takes ownership of the applicable goods and assumes risk of loss, collection of the relevant receivable is probable, persuasive evidence of a sale exists and the sales price is fixed or determinable. For the Company, title passes when delivery has occurred. Provisions for rebates to customers are provided for in the same period the related sales are recorded. We account for rebates as a reduction of revenue and accrue for the estimated potential rebates. The Company recognized a reduction to revenue of $1,505 and $- for the years ended December 31, 2016 and 2015, respectively. At December 31, 2016 and 2015, $350 and $- were accrued for customer incentives. Shipping and Handling Shipping and handling costs relating to the delivery of the applicable goods are recorded in costs of sales. Concentrations of Credit Risk Financial instruments that subject the Company to concentrations of credit risk consist primarily of cash, accounts receivable, accounts payable, and accrued expenses and approximate their fair value due to the short maturities of those instruments. Cash The Company maintains its cash in non-interest bearing accounts at various banking institutions that are insured by the Federal Deposit Insurance Company up to $250,000. The Company’s deposits may, from time to time, exceed the $250,000 limit; however, management believes that there is no unusual risk present, as the Company places its cash with financial institutions which management considers being of high quality. Accounts Receivable The allowance for doubtful accounts is the Company’s best estimate of the amount of probable credit losses in the Company’s existing accounts receivable. The Company determines the allowance based on historical experience. Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is remote. The allowance for doubtful accounts was $- as of December 31, 2016 and 2015. The Company does not have any off-balance-sheet credit exposure related to its customers. Collections on accounts receivable previously written off are included in income as received. Inventory Inventories are stated at the lower of cost, as determined on a weighted average basis, or market. Costs of inventories include purchase and related costs incurred in bringing the products to their present location and condition. Market value is determined by reference to selling prices after the balance sheet date or to management’s estimates based on prevailing market conditions. Management writes down the inventories to market value if it is below cost. Management regularly evaluates the composition of the Company’s inventories to identify slow-moving and obsolete inventories to determine if a valuation allowance is required. The allowance for slow-moving and obsolete inventories was $- as of December 31, 2016 and 2015. Property, plant and equipment Property, plant and equipment, are stated at cost less depreciation. Cost represents the purchase price of the asset and other costs incurred to bring the asset into its existing use. Maintenance, repairs and betterments, including replacement of minor items, are charged to expense; major additions to physical properties are capitalized. Depreciation of property, plant and equipment is calculated based on cost, less their estimated residual value, if any, using the straight-line method over their estimated useful lives and included in operating expenses. Trademarks Trademarks represent the trade names contributed by the founder through his wholly owned company Trademark Holdings, LLC. The four trademarks are Blue Diamond, Diamond Girl, Blue Crystal and White Crystal. Trademarks are initially measured at the carryover basis of the founder. Amortization of the trademarks is calculated based upon cost using a straight-line method over their estimated useful lives from registration and are stated at a historical cost. Amortization expense is included in operating expenses. Impairment of Long-Lived Assets In accordance with Financial Accounting Standards Board (“FASB”) ASC 360, Long-Lived Assets, Advertising and Promotional Costs The Company expenses advertising and promotional costs as incurred or the first time the advertising or promotion takes place, whichever is earlier, in accordance with the FASB ASC 720, Other Expenses Research and Development Costs The Company charges research and development costs to expense when incurred in accordance with the FASB ASC 730, Research and Development Income Taxes The Company accounts for income taxes in accordance with FASB ASC 740, Income Taxes, The Company has an accumulated deficit and a loss from operations. Realization of the net deferred tax asset is dependent upon future taxable income, if any, the amount and timing of which are uncertain. Accordingly, the net deferred asset has been offset by a full valuation allowance. The Company evaluates the tax position for recognition by determining if the weight of available evidence indicates that it is more likely than not that the position will be sustained on audit, including resolution of related appeals or litigation processes, if any. In the second step, the Company measures the tax benefit as the largest amount that is more than 50% likely of being realized upon settlement. As of December 31, 2016 and 2015, there were no uncertain tax positions with a more than 50% likelihood of being realized upon settlement. The Company classifies interest and penalties related to unrecognized tax benefits as a component of income tax expense. There were no such expenses in 2016 or 2015. Basic and Diluted Loss per Share The Company reports loss per share in accordance with FASB ASC 260, Earnings per share Treasury Stock The Company accounts for treasury stock using the cost method. There were 10,000 shares of treasury stock at historical cost of $3,000 at December 31, 2016. There were no treasury shares at December 31, 2015. Comprehensive Income Net loss is the Company’s only component of comprehensive income or loss for the year ended December 31, 2016 and 2015. Stock-Based Compensation The Company accounts for stock-based compensation using the fair value provisions of ASC 718, Compensation — Stock Compensation Equity Based Payments to Non-Employees Persons holding restricted securities, including affiliates, must hold their shares for a period of at least six months. The Company’s Chief Executive Officer (“CEO”) may not sell more than one percent of the total issued and outstanding shares in any 90-day period, and must resell the shares in an unsolicited brokerage transaction at the market price. Short-term advance – related party The Company had advanced cash payments to a contractor for future service obligations of $3,350 at December 31, 2015. The Company recognized this amount as an expense during 2016 upon the completion of the service obligations. There was no amount outstanding as of December 31, 2016. Related Parties Parties are considered to be related to the Company if the parties, directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. The Company has disclosed all related party transactions. Recent Accounting Pronouncements In August 2016, the Financial Accounting Standards Board (“FASB”) issued ASU 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments, During March 2016, the FASB issued ASU No. 2016-09, Improvements to Employee Share-Based Payment Accounting Compensation - Stock Compensation In February 2016, the FASB issued Accounting Standards Update No. 2016-02, Leases (Topic 842) In January 2016, the FASB issued ASU 2016-01, which revises the guidance in ASC 825-10, Recognition and Measurement of Financial Assets and Financial Liabilities In November 2015, the FASB issued ASU 2015-17, Balance Sheet Classification of Deferred Taxes In July 2015, the FASB issued ASU No. 2015-11, Inventory, Simplifying the Measurement of Inventory . Early adoption is permitted. The adoption of ASU 2015-11 is not expected to have a material impact on the Company’s financial position or results of operations. In August 2014, FASB issued ASU No. 2014-15, Presentation of Financial Statements— Going Concern (Subtopic 205-40) In May 2014, the FASB issued Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers, We are evaluating the effect that ASU 2014-09 will have on our financial statements and related disclosures, but do not expect it to have a material impact on our financial position, results of operations, or cash flows. In August 2015, the FASB issued ASU 2015-14, which defers the effective date of ASU 2014-09 for all entities by one year. Accordingly, public business entities should apply the guidance in ASU 2014-09 to annual reporting periods (including interim periods within those periods) beginning after December 15, 2017. Early adoption is permitted but not before annual periods beginning after December 15, 2016. The standard permits the use of the retrospective or the modified approach method. We have not yet selected a transition method, and are currently in the process of evaluating the impact of adoption of this ASU on our financial statements and disclosures , but do not expect it to have a material impact on our financial position, results of operations, or cash flows. We will adopt ASU 2014-09 on January 1, 2018. The Company believes that there were no other accounting standards recently issued that had or are expected to have a material impact on our financial position or results of operations. Reclassification Certain reclassifications have been made to prior year amounts to conform with the current year presentation.

Note 4 - Common Stock

Note 4 - Common Stock	12 Months Ended
	Dec. 31, 2016
Notes
Note 4 - Common Stock	Note 4 - Common Stock The Articles of Incorporation authorized Vodka Brands Corp to issue 100,000,000 shares of common stock with no par value. Each share of our common stock entitles the holder to one (1) vote, either in person or by proxy, at meetings of shareholders. Accordingly, the holders of more than fifty percent (50%) of the total voting rights on matters presented to our common stockholders can elect all of our directors and, in such event, the holders of the remaining minority shares will not be able to elect any such directors. The vote of the holders of a majority of the holders entitled to vote on matters submitted to our common stockholders including of our preferred stock described below is sufficient to authorize, affirm, ratify, or consent to such act or action, except as otherwise provided by law. From January 2015 through December 2015, 347,333 shares of the Company’s common stock were issued for cash of $104,200 at $0.30 per share. From January 2015 through December 2015, 150,000 shares of the Company’s common stock were issued for cash of $30,000 at $0.20 per share. From January 2015 through December 2015, 100,000 shares of the Company’s common stock were issued for $18,000 at $0.18 per share to our Treasurer/Secretary of the Company’s Board of Directors. From January 2015 through December 2015, 154,000 shares of common stock were issued for services and rent. These 154,000 shares were valued at $0.30 per share. An additional 23,847 shares of common stock were issued in connection with Hamilton & Associates Law Group, P.A. agreement. On March 7, 2015 the Company entered into an employment agreement with its Chief Executive Officer (“CEO”). Under the terms of the agreement, the CEO will earn 36,000 shares of common stock for his services annually. The agreement was effective April 1, 2015. From April 2015 through December 2015, 27,000 shares of common stock were issued as stock-based compensation. These 27,000 shares were valued at $8,100 of compensation at $0.30 per share. See Note 12. The agreement may terminate, at any time, by mutual agreement of both parties or the employment agreement period terminates upon the earliest of certain conditions or April 1, 2020. In April 2015, the Company entered into an arrangement to repurchase 363,167 shares of common stock issued for legal services. The Company paid $20,000 for these shares. In August 2015, the Company entered into an arrangement to repurchase the remaining 100,000 shares of common stock issued for legal services. The Company paid $15,000 for these shares. In September 2015, the Company executed a cancellation resolution of the 463,167 repurchased shares. The cancelation is reflected as a reduction of common stock at the price paid of $35,000. From January 1, 2016 through December 31, 2016, 36,000 shares of common stock were issued as stock-based compensation. These 36,000 shares were valued at $10,800 of compensation at $0.30 per share in connection with the employment agreement with the Company’s CEO. See Note 12. From January 1, 2016 through December 2016, 507,000 shares of common stock were issued for cash of $151,990 at $0.30 per share. From January 1, 2016 through December 2016, 13,000 shares of common stock were issued for services. The 13,000 shares were valued at $0.30 per share. The common shares issued for services and rent during the periods were immediately vested upon issuance. The service and rental period were varied from twelve months to eighteen months from the date of the agreements.

Note 5 - Income Tax

Note 5 - Income Tax	12 Months Ended
	Dec. 31, 2016
Notes
Note 5 - Income Tax	Note 5 - Income Tax The Company has operating losses that may be applied against future taxable income. The potential tax benefits arising from these loss carry forwards, which expire beginning in the year 2034, are offset by a valuation allowance due to the uncertainty of profitable operations in the future. The cumulative net operating loss carry forward as of December 31, 2016 and 2015 was $417,604 and $153,717. The U.S. federal statutory tax rate is 35.00%. The significant components of the deferred tax assets are as follows: Year ended Year ended December 31, December 31, 2016 2015 Loss carry forwards $ 173,279 $ 63,783 Less: Valuation allowance (173,279) (63,783) Total net deferred tax asset $ - $ - The Company’s tax years open to examination begin with the 2014 federal and state income tax returns. The Company’s policy is to record estimated interest and penalty related to the underpayment of income taxes or unrecognized tax benefits as a component of its income tax provision. The Company has not recognized any interest or penalties for the underpayment of income taxes or unrecognized tax benefits. A reconciliation of income taxes at the U.S. federal statutory rate to the effective tax rate for income taxes is as follows: Year ended Year ended December 31, December 31, 2016 2015 Federal tax benefit at statutory rate (35.00)% (35.00)% Non-deductible professional expenses 0.00% 17.60% Meals and entertainment 0.34% 0.00% State tax benefit, net of federal benefits (6.43)% (3.23)% Net changes in valuation allowance 41.09% 20.63% Effective tax rate 0.00% 0.00%

Note 6 - Related Party Transact

Note 6 - Related Party Transactions	12 Months Ended
	Dec. 31, 2016
Notes
Note 6 - Related Party Transactions	Note 6 - Related Party Transactions Beverage Brands, Inc. (“BBI”) which is wholly owned by the CEO, paid third parties for storage and administrative services on behalf of the Company. These amounts were charged to cost of sales. The total amount expensed was $3,000 and $3,841 for the years ended December 31, 2016 and 2015, respectively. In September 2015 and foreword, the storage services were invoiced directly to the Company. On various dates in 2016, BBI paid certain amounts due to vendors of the Company. For the years ended December 31, 2016 and 2015, the total amount of these amounts paid by BBI on behalf of the Company was $1,656 and $0. During 2016, the Company collected proceeds for products sold which BBI owns the trademark. The total amount collected during the years ended December 31, 2016 and 2015 was $1,624 and $0. As of December 31, 2016 and 2015 the Company owed $1,624 and $0 and these amounts are reflected in accounts payable – related party in the accompanying balance sheets, respectively. As of December 31, 2016 and 2015, the Company owed $11,481 and $5,201 to this related party and these amounts are included in accounts payable - related party in the accompanying balance sheets. The Company paid certain expenses attributable to BBI. These amounts were not recorded in the Company’s statement of operations for the year ended December 31, 2016. The total amount paid on behalf of BBI for the year ended December 31, 2016 and 2015 was $6,092 and $-. These amounts are reflected in the accounts receivable, net – related party in the accompanying balance sheets at December 31, 2016 and 2015, respectively. Effective April 28, 2015 the Company executed a consulting agreement with a consultant who is an affiliate with BBI. The Company compensates $1,000 per month to the consultant and requires a minimum of fifty hours of services per month. The agreement may terminate, at any time, by written notice of the Company. At December 31, 2016 and 2015, the Company advanced this consultant $0 and $3,350 for future services which are expected to be performed within one year, respectively. The total fees incurred related to this consultant were $35,602 and $14,700 for the years ended December 31, 2016 and 2015, respectively. The fees are included in consulting fees in the accompanying statements of operations. The Company has an informal consulting agreement with a consultant who performs services as the Company’s interim Chief Financial Officer (“CFO”). The total amount expensed was $0 and $3,150 for the year ended December 31, 2016 and 2015. The expense is reflected in professional fees in the accompanying statements of operations. At December 31, 2016 and 2015, the Company owed $- and $500 to this related party and these amounts are included in accounts payable - related party. In January 2016, the interim CFO stopped performing services and the Company engaged a third-party to assist in its financial reporting responsibilities. During 2016, the Company entered into an informal, interest-free, unsecured advance from its CEO. On various dates in 2016, the CEO advanced a total of $58,700 to the Company. During 2016, the Company repaid $3,647 due under this advance. As of December 31, 2016 and 2015, $55,053 and $- is reflected in advance – related party in the accompany balance sheets, respectively. See additional transactions with related parties in Note 4 and Note 8.

Note 7 - Concentrations

Note 7 - Concentrations	12 Months Ended
	Dec. 31, 2016
Notes
Note 7 - Concentrations	Note 7 - Concentrations The Company’s revenues include two major customers, the Commonwealth of Pennsylvania and the Mississippi Department of Revenue, which account for 93% and 100% of revenues for years ended December 31, 2016 and 2015, respectively. Outstanding accounts receivable from these customers amounted to the following: December 31, 2016 December 31, 2015 Accounts receivable $ 24,071 $ 7,607 The Company imports and distributes alcoholic beverages from one supplier which accounted for 100% of the Company’s purchases for the years ended December 31, 2016 and 2015. All purchases require prepayment terms. Accounts payable to this vendor amounted to $394 and $- as of December 31, 2016 and 2015, respectively.

Note 8 - Commitments and Contin

Note 8 - Commitments and Contingencies	12 Months Ended
	Dec. 31, 2016
Notes
Note 8 - Commitments and Contingencies	Note 8 - Commitments and Contingencies Control by principal stockholder and CEO The CEO owns beneficially and in the aggregate, the majority of the common shares of the Company. Accordingly, the CEO has the ability to control the approval of most corporate actions, including approving significant expenses, increasing the authorized capital stock and the dissolution, merger or sale of the Company's assets. Reliance on other parties and related parties The Company currently is primarily engaged in the business of importing and distributing alcoholic beverages in the United States. However, from April 17, 2014 (Inception) through March 2015, the Company did not have a permit to import and distribute alcoholic beverages in the United States, nor did it have a permit to distribute alcoholic beverages within the United States. In April 2015, the Company obtained its own federal importing permit. The Company contracted with BBI, to import alcoholic beverages from Europe to the U.S. under BBI’s federal importing permit. Once imported, the inventory is stored in a bonded warehouse operated by a third party licensed by the federal government. When the Company sells alcoholic beverages to its customer, the Pennsylvania Liquor Control Board, it uses a third party who has an alcoholic beverage sale permit in the U.S., to enter into purchase orders with the customer. The third party would not transact with the Company until the federal importing permit was obtained. Therefore, BBI acted as a conduit between the Company and the third party. There were no fees or expenses paid to or retained by BBI with regards to this arrangement. The amount collected from the Company’s customer through BBI and not remitted to the Company is reflected in accounts receivable, net – related party in the accompanying balance sheets. As of December 31, 2016 and 2015, $- and $23,850 was collected by BBI through the third party and reflected in accounts receivable, net – related party in the accompanying balance sheets. When the Company sells alcoholic beverages to certain of its customers, specifically the Mississippi Department of Revenue and the West Virginia Alcohol Beverage Control Administration , the alcoholic beverages are sent to a bailment warehouse, operated by the Mississippi Department of Revenue and the West Virginia Alcohol Beverage Control Administration . The Company maintains ownership of the alcoholic beverages while in the bailment warehouse, without fee, until final withdraw by the Mississippi Department of Revenue or and the West Virginia Alcohol Beverage Control Administration . When the alcoholic beverage leaves the bonded warehouse, the Company retains a third party as a customer broker to process the paper work with United States Customs and advance the federal tax payment for the alcoholic beverages sold. Payment of the tax is due as the product leaves the bonded warehouse.

Note 9 - Property, Plant and Eq

Note 9 - Property, Plant and Equipment	12 Months Ended
	Dec. 31, 2016
Notes
Note 9 - Property, Plant and Equipment	Note 9 – Property, Plant and Equipment The net book value related to this property, plant and equipment was the following: December 31, 2016 December 31, 2015 Cost $ 931 $ 931 Accumulated depreciation (329) (141) Property, plant and equipment, net $ 602 $ 790 Depreciation of these assets are as follows: Year ended Year ended December 31, December 31, 2016 2015 Depreciation $ 188 $ 141 The estimated useful lives of the assets are as follows: Office equipment and furniture 3-5 years

Note 10 - Trademarks

Note 10 - Trademarks	12 Months Ended
	Dec. 31, 2016
Notes
Note 10 - Trademarks	Note 10 – Trademarks The net book value related to these trademarks was the following: December 31, 2016 December 31, 2015 Cost $ 1,125 $ 1,125 Accumulated amortization (1,069) (956) Trademarks, net $ 56 $ 169 Amortization expense related to these trademarks was included in operating expenses and was the following: Year ended Year ended December 31, December 31, 2016 2015 Amortization $ 113 $ 112 The Company did not incur significant costs to renew or extend the term of the trademarks during the years ended December 31, 2016 and 2015 in excess of the Company’s capitalization policy. The future cash flows of the Company are significantly affected by the Company’s ability to renew the trademarks with the United States Patent and Trademark Office. The estimated useful lives of the assets are as follows: Trademarks 10 years The estimated amortization expense is as follows: For the year ending December 31, 2017 $56

Note 11 - Selling Expenses

Note 11 - Selling Expenses	12 Months Ended
	Dec. 31, 2016
Notes
Note 11 - Selling Expenses	Note 11 – Selling Expenses Selling expenses consisted of commissions, advertising, promotion expenses. These expenses consisted of the following: Year ended Year ended December 31, December 31, 2016 2015 Promotional $ 8,563 $ 24,808 Advertising 20,319 21,233 Commissions 560 - Total $ 29,442 $ 46,041

Note 12 - Stock-based Compensat

Note 12 - Stock-based Compensation	12 Months Ended
	Dec. 31, 2016
Notes
Note 12 - Stock-based Compensation	Note 12 – Stock-based Compensation The fair value of the common stock for compensation was the following: Year ended Year ended December 31, December 31, 2016 2015 Shares issued for compensation 36,000 27,000 Fair value per share $ 0.30 $ 0.30 Stock –based compensation expense $ 10,800 $ 8,100 The fair value assigned, on a per share basis, used as fair value for stock-based compensation, consulting fees and rents is based on share purchases by investors for cash.

Note 13 - Inventories

Note 13 - Inventories	12 Months Ended
	Dec. 31, 2016
Notes
Note 13 - Inventories	Note 13 – Inventories Inventories consist of the following: Year ended Year ended December 31, December 31, 2016 2015 Finished goods $ 77,050 $ 64,975 Excise taxes 1,721 1,470 Total 78,771 66,445 Allowance - - Total $ 78,771 $ 66,445 Capitalized Excise taxes represents taxes paid for the removal of finished goods from the bonded warehouse. These goods were transported to various customers’ bailment warehouses. As of December 31, 2016 and 2015, there was $33,922 and $- of finished goods in transit included in finished goods. During transit, the risk of loss is borne by the Company.

Note 14- Subsequent Events

Note 14- Subsequent Events	12 Months Ended
	Dec. 31, 2016
Notes
Note 14- Subsequent Events	Note 14- Subsequent Events Subsequent events have been evaluated through April 18, 2017 which is the date the financial statements were available to be issued. Management did not identify any events requiring recording or disclosure in the financial statements for the year ended December 31, 2016, except those described below: On various dates in 2017, 35,000 shares of common stock were issued for cash of $10,500 at $0.30 per share. On various dates in 2017, 125,000 shares of common stock were issued for cash of $50,500 at $0.40 per share.

Note 3 - Summary of Significa21

Note 3 - Summary of Significant Accounting Policies: Basis of Presentation (Policies)	12 Months Ended
	Dec. 31, 2016
Policies
Basis of Presentation	Basis of Presentation These financial statements are presented in U.S. dollars and are prepared in accordance with U.S. GAAP.

Note 3 - Summary of Significa22

Note 3 - Summary of Significant Accounting Policies: Use of Estimates (Policies)	12 Months Ended
	Dec. 31, 2016
Policies
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company's significant accounting policies are those that are both most important to the Company's financial condition and results of operations and require the most difficult, subjective or complex judgments on the part of management in their application, often as a result of the need to make estimates about the effect of matters that are inherently uncertain. Because of the uncertainty of factors surrounding the estimates or judgments used in the preparation of the financial statements, actual results may materially vary from these estimates. Significant estimates include the allowance for doubtful accounts, allowance for slow-moving and obsolete inventory, valuation of deferred tax assets, rebate reserve and valuation of trademarks.

Note 3 - Summary of Significa23

Note 3 - Summary of Significant Accounting Policies: Revenue Recognition (Policies)	12 Months Ended
	Dec. 31, 2016
Policies
Revenue Recognition	Revenue Recognition The Company recognizes revenue when the customer takes ownership of the applicable goods and assumes risk of loss, collection of the relevant receivable is probable, persuasive evidence of a sale exists and the sales price is fixed or determinable. For the Company, title passes when delivery has occurred. Provisions for rebates to customers are provided for in the same period the related sales are recorded. We account for rebates as a reduction of revenue and accrue for the estimated potential rebates. The Company recognized a reduction to revenue of $1,505 and $- for the years ended December 31, 2016 and 2015, respectively. At December 31, 2016 and 2015, $350 and $- were accrued for customer incentives.

Note 3 - Summary of Significa24

Note 3 - Summary of Significant Accounting Policies: Shipping and Handling (Policies)	12 Months Ended
	Dec. 31, 2016
Policies
Shipping and Handling	Shipping and Handling Shipping and handling costs relating to the delivery of the applicable goods are recorded in costs of sales.

Note 3 - Summary of Significa25

Note 3 - Summary of Significant Accounting Policies: Concentrations of Credit Risk (Policies)	12 Months Ended
	Dec. 31, 2016
Policies
Concentrations of Credit Risk	Concentrations of Credit Risk Financial instruments that subject the Company to concentrations of credit risk consist primarily of cash, accounts receivable, accounts payable, and accrued expenses and approximate their fair value due to the short maturities of those instruments.

Note 3 - Summary of Significa26

Note 3 - Summary of Significant Accounting Policies: Cash (Policies)	12 Months Ended
	Dec. 31, 2016
Policies
Cash	Cash The Company maintains its cash in non-interest bearing accounts at various banking institutions that are insured by the Federal Deposit Insurance Company up to $250,000. The Company’s deposits may, from time to time, exceed the $250,000 limit; however, management believes that there is no unusual risk present, as the Company places its cash with financial institutions which management considers being of high quality.

Note 3 - Summary of Significa27

Note 3 - Summary of Significant Accounting Policies: Accounts Receivable (Policies)	12 Months Ended
	Dec. 31, 2016
Policies
Accounts Receivable	Accounts Receivable The allowance for doubtful accounts is the Company’s best estimate of the amount of probable credit losses in the Company’s existing accounts receivable. The Company determines the allowance based on historical experience. Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is remote. The allowance for doubtful accounts was $- as of December 31, 2016 and 2015. The Company does not have any off-balance-sheet credit exposure related to its customers. Collections on accounts receivable previously written off are included in income as received.

Note 3 - Summary of Significa28

Note 3 - Summary of Significant Accounting Policies: Inventory (Policies)	12 Months Ended
	Dec. 31, 2016
Policies
Inventory	Inventory Inventories are stated at the lower of cost, as determined on a weighted average basis, or market. Costs of inventories include purchase and related costs incurred in bringing the products to their present location and condition. Market value is determined by reference to selling prices after the balance sheet date or to management’s estimates based on prevailing market conditions. Management writes down the inventories to market value if it is below cost. Management regularly evaluates the composition of the Company’s inventories to identify slow-moving and obsolete inventories to determine if a valuation allowance is required. The allowance for slow-moving and obsolete inventories was $- as of December 31, 2016 and 2015.

Note 3 - Summary of Significa29

Note 3 - Summary of Significant Accounting Policies: Property, Plant and Equipment (Policies)	12 Months Ended
	Dec. 31, 2016
Policies
Property, Plant and Equipment	Property, plant and equipment Property, plant and equipment, are stated at cost less depreciation. Cost represents the purchase price of the asset and other costs incurred to bring the asset into its existing use. Maintenance, repairs and betterments, including replacement of minor items, are charged to expense; major additions to physical properties are capitalized. Depreciation of property, plant and equipment is calculated based on cost, less their estimated residual value, if any, using the straight-line method over their estimated useful lives and included in operating expenses.

Note 3 - Summary of Significa30

Note 3 - Summary of Significant Accounting Policies: Trademarks (Policies)	12 Months Ended
	Dec. 31, 2016
Policies
Trademarks	Trademarks Trademarks represent the trade names contributed by the founder through his wholly owned company Trademark Holdings, LLC. The four trademarks are Blue Diamond, Diamond Girl, Blue Crystal and White Crystal. Trademarks are initially measured at the carryover basis of the founder. Amortization of the trademarks is calculated based upon cost using a straight-line method over their estimated useful lives from registration and are stated at a historical cost. Amortization expense is included in operating expenses.

Note 3 - Summary of Significa31

Note 3 - Summary of Significant Accounting Policies: Impairment of Long-lived Assets (Policies)	12 Months Ended
	Dec. 31, 2016
Policies
Impairment of Long-lived Assets	Impairment of Long-Lived Assets In accordance with Financial Accounting Standards Board (“FASB”) ASC 360, Long-Lived Assets,

Note 3 - Summary of Significa32

Note 3 - Summary of Significant Accounting Policies: Advertising and Promotional Costs (Policies)	12 Months Ended
	Dec. 31, 2016
Policies
Advertising and Promotional Costs	Advertising and Promotional Costs The Company expenses advertising and promotional costs as incurred or the first time the advertising or promotion takes place, whichever is earlier, in accordance with the FASB ASC 720, Other Expenses

Note 3 - Summary of Significa33

Note 3 - Summary of Significant Accounting Policies: Research and Development Costs (Policies)	12 Months Ended
	Dec. 31, 2016
Policies
Research and Development Costs	Research and Development Costs The Company charges research and development costs to expense when incurred in accordance with the FASB ASC 730, Research and Development

Note 3 - Summary of Significa34

Note 3 - Summary of Significant Accounting Policies: Income Taxes (Policies)	12 Months Ended
	Dec. 31, 2016
Policies
Income Taxes	Income Taxes The Company accounts for income taxes in accordance with FASB ASC 740, Income Taxes, The Company has an accumulated deficit and a loss from operations. Realization of the net deferred tax asset is dependent upon future taxable income, if any, the amount and timing of which are uncertain. Accordingly, the net deferred asset has been offset by a full valuation allowance. The Company evaluates the tax position for recognition by determining if the weight of available evidence indicates that it is more likely than not that the position will be sustained on audit, including resolution of related appeals or litigation processes, if any. In the second step, the Company measures the tax benefit as the largest amount that is more than 50% likely of being realized upon settlement. As of December 31, 2016 and 2015, there were no uncertain tax positions with a more than 50% likelihood of being realized upon settlement. The Company classifies interest and penalties related to unrecognized tax benefits as a component of income tax expense. There were no such expenses in 2016 or 2015.

Note 3 - Summary of Significa35

Note 3 - Summary of Significant Accounting Policies: Basic and Diluted Loss Per Share (Policies)	12 Months Ended
	Dec. 31, 2016
Policies
Basic and Diluted Loss Per Share	Basic and Diluted Loss per Share The Company reports loss per share in accordance with FASB ASC 260, Earnings per share

Note 3 - Summary of Significa36

Note 3 - Summary of Significant Accounting Policies: Treasury Stock (Policies)	12 Months Ended
	Dec. 31, 2016
Policies
Treasury Stock	Treasury Stock The Company accounts for treasury stock using the cost method. There were 10,000 shares of treasury stock at historical cost of $3,000 at December 31, 2016. There were no treasury shares at December 31, 2015.

Note 3 - Summary of Significa37

Note 3 - Summary of Significant Accounting Policies: Comprehensive Income (Policies)	12 Months Ended
	Dec. 31, 2016
Policies
Comprehensive Income	Comprehensive Income Net loss is the Company’s only component of comprehensive income or loss for the year ended December 31, 2016 and 2015.

Note 3 - Summary of Significa38

Note 3 - Summary of Significant Accounting Policies: Stock-based Compensation (Policies)	12 Months Ended
	Dec. 31, 2016
Policies
Stock-based Compensation	Stock-Based Compensation The Company accounts for stock-based compensation using the fair value provisions of ASC 718, Compensation — Stock Compensation Equity Based Payments to Non-Employees Persons holding restricted securities, including affiliates, must hold their shares for a period of at least six months. The Company’s Chief Executive Officer (“CEO”) may not sell more than one percent of the total issued and outstanding shares in any 90-day period, and must resell the shares in an unsolicited brokerage transaction at the market price.

Note 3 - Summary of Significa39

Note 3 - Summary of Significant Accounting Policies: Short-term Advance - Related Party (Policies)	12 Months Ended
	Dec. 31, 2016
Policies
Short-term Advance - Related Party	Short-term advance – related party The Company had advanced cash payments to a contractor for future service obligations of $3,350 at December 31, 2015. The Company recognized this amount as an expense during 2016 upon the completion of the service obligations. There was no amount outstanding as of December 31, 2016.

Note 3 - Summary of Significa40

Note 3 - Summary of Significant Accounting Policies: Related Parties (Policies)	12 Months Ended
	Dec. 31, 2016
Policies
Related Parties	Related Parties Parties are considered to be related to the Company if the parties, directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. The Company has disclosed all related party transactions.

Note 3 - Summary of Significa41

Note 3 - Summary of Significant Accounting Policies: Recent Accounting Pronouncements (Policies)	12 Months Ended
	Dec. 31, 2016
Policies
Recent Accounting Pronouncements	Recent Accounting Pronouncements In August 2016, the Financial Accounting Standards Board (“FASB”) issued ASU 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments, During March 2016, the FASB issued ASU No. 2016-09, Improvements to Employee Share-Based Payment Accounting Compensation - Stock Compensation In February 2016, the FASB issued Accounting Standards Update No. 2016-02, Leases (Topic 842) In January 2016, the FASB issued ASU 2016-01, which revises the guidance in ASC 825-10, Recognition and Measurement of Financial Assets and Financial Liabilities In November 2015, the FASB issued ASU 2015-17, Balance Sheet Classification of Deferred Taxes In July 2015, the FASB issued ASU No. 2015-11, Inventory, Simplifying the Measurement of Inventory . Early adoption is permitted. The adoption of ASU 2015-11 is not expected to have a material impact on the Company’s financial position or results of operations. In August 2014, FASB issued ASU No. 2014-15, Presentation of Financial Statements— Going Concern (Subtopic 205-40) In May 2014, the FASB issued Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers, We are evaluating the effect that ASU 2014-09 will have on our financial statements and related disclosures, but do not expect it to have a material impact on our financial position, results of operations, or cash flows. In August 2015, the FASB issued ASU 2015-14, which defers the effective date of ASU 2014-09 for all entities by one year. Accordingly, public business entities should apply the guidance in ASU 2014-09 to annual reporting periods (including interim periods within those periods) beginning after December 15, 2017. Early adoption is permitted but not before annual periods beginning after December 15, 2016. The standard permits the use of the retrospective or the modified approach method. We have not yet selected a transition method, and are currently in the process of evaluating the impact of adoption of this ASU on our financial statements and disclosures , but do not expect it to have a material impact on our financial position, results of operations, or cash flows. We will adopt ASU 2014-09 on January 1, 2018. The Company believes that there were no other accounting standards recently issued that had or are expected to have a material impact on our financial position or results of operations.

Note 3 - Summary of Significa42

Note 3 - Summary of Significant Accounting Policies: Reclassification (Policies)	12 Months Ended
	Dec. 31, 2016
Policies
Reclassification	Reclassification Certain reclassifications have been made to prior year amounts to conform with the current year presentation.

Note 5 - Income Tax_ Schedule o

Note 5 - Income Tax: Schedule of Deferred Tax Assets and Liabilities (Tables)	12 Months Ended
	Dec. 31, 2016
Tables/Schedules
Schedule of Deferred Tax Assets and Liabilities	Year ended Year ended December 31, December 31, 2016 2015 Loss carry forwards $ 173,279 $ 63,783 Less: Valuation allowance (173,279) (63,783) Total net deferred tax asset $ - $ -

Note 5 - Income Tax_ Schedule44

Note 5 - Income Tax: Schedule of Effective Income Tax Rate Reconciliation (Tables)	12 Months Ended
	Dec. 31, 2016
Tables/Schedules
Schedule of Effective Income Tax Rate Reconciliation	Year ended Year ended December 31, December 31, 2016 2015 Federal tax benefit at statutory rate (35.00)% (35.00)% Non-deductible professional expenses 0.00% 17.60% Meals and entertainment 0.34% 0.00% State tax benefit, net of federal benefits (6.43)% (3.23)% Net changes in valuation allowance 41.09% 20.63% Effective tax rate 0.00% 0.00%

Note 7 - Concentrations_ Schedu

Note 7 - Concentrations: Schedules of Concentration of Risk, by Risk Factor (Tables)	12 Months Ended
	Dec. 31, 2016
Tables/Schedules
Schedules of Concentration of Risk, by Risk Factor	December 31, 2016 December 31, 2015 Accounts receivable $ 24,071 $ 7,607

Note 9 - Property, Plant and 46

Note 9 - Property, Plant and Equipment: Property, Plant and Equipment (Tables)	12 Months Ended
	Dec. 31, 2016
Tables/Schedules
Property, Plant and Equipment	December 31, 2016 December 31, 2015 Cost $ 931 $ 931 Accumulated depreciation (329) (141) Property, plant and equipment, net $ 602 $ 790

Note 9 - Property, Plant and 47

Note 9 - Property, Plant and Equipment: Schedule of Depreciation Table Text Block (Tables)	12 Months Ended
	Dec. 31, 2016
Tables/Schedules
Schedule of Depreciation Table Text Block	Year ended Year ended December 31, December 31, 2016 2015 Depreciation $ 188 $ 141

Note 10 - Trademarks_ Schedule

Note 10 - Trademarks: Schedule of Trademarks Text Block (Tables)	12 Months Ended
	Dec. 31, 2016
Tables/Schedules
Schedule of Trademarks Text Block	December 31, 2016 December 31, 2015 Cost $ 1,125 $ 1,125 Accumulated amortization (1,069) (956) Trademarks, net $ 56 $ 169

Note 10 - Trademarks_ Schedul49

Note 10 - Trademarks: Schedule of Amortization Expense Text Block (Tables)	12 Months Ended
	Dec. 31, 2016
Tables/Schedules
Schedule of Amortization Expense Text Block	Year ended Year ended December 31, December 31, 2016 2015 Amortization $ 113 $ 112

Note 11 - Selling Expenses_ Sch

Note 11 - Selling Expenses: Schedule of Other Operating Cost and Expense, by Component (Tables)	12 Months Ended
	Dec. 31, 2016
Tables/Schedules
Schedule of Other Operating Cost and Expense, by Component	Year ended Year ended December 31, December 31, 2016 2015 Promotional $ 8,563 $ 24,808 Advertising 20,319 21,233 Commissions 560 - Total $ 29,442 $ 46,041

Note 12 - Stock-based Compens51

Note 12 - Stock-based Compensation: Schedule of Share-based Compensation, Activity (Tables)	12 Months Ended
	Dec. 31, 2016
Tables/Schedules
Schedule of Share-based Compensation, Activity	Year ended Year ended December 31, December 31, 2016 2015 Shares issued for compensation 36,000 27,000 Fair value per share $ 0.30 $ 0.30 Stock –based compensation expense $ 10,800 $ 8,100

Note 13 - Inventories_ Schedule

Note 13 - Inventories: Schedule of Inventory, Current (Tables)	12 Months Ended
	Dec. 31, 2016
Tables/Schedules
Schedule of Inventory, Current	Year ended Year ended December 31, December 31, 2016 2015 Finished goods $ 77,050 $ 64,975 Excise taxes 1,721 1,470 Total 78,771 66,445 Allowance - - Total $ 78,771 $ 66,445

Note 2 - Going Concern (Details

Note 2 - Going Concern (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Details
Net loss	$ 266,451
Accumulated deficit	$ 575,877	$ 309,426

Note 4 - Common Stock (Details)

Note 4 - Common Stock (Details) - USD ($)	1 Months Ended	9 Months Ended	12 Months Ended
	Aug. 31, 2015	Dec. 31, 2015	Dec. 31, 2016	Apr. 30, 2015	Mar. 07, 2015
Common Stock, Shares Issued		11,796,333	12,352,333
Shares Issued as Compensation		27,000
Common Stock Issued for Cash			507,000
Common Stock Issued for Cash Value			$ 151,990
Common Stock Issued for Cash Value Per Share			$ 0.30
Common Stock Issued for Services			13,000
Common Stock Issued for Services Per Share			$ 0.30
Shares Issued for Cash
Common Stock, Shares Issued		347,333
Common Stock, Par or Stated Value Per Share		$ 0.30
Treasurer and Secretary
Common Stock, Shares Issued		100,000
Common Stock, Par or Stated Value Per Share		$ 0.18
Hamilton & Associates Law Group, P.A.
Common Stock, Shares Issued		154,000
Common Stock, Par or Stated Value Per Share		$ 0.30
CEO
Common Stock, Shares Issued					36,000
Shares Issued as Compensation			36,000
Legal Services
Common Stock, Shares Issued				363,167
Shares Issued as Compensation	100,000

Note 5 - Income Tax (Details)

Note 5 - Income Tax (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Details
Operating Loss Carryforwards	$ 417,604	$ 153,717

Note 5 - Income Tax_ Schedule56

Note 5 - Income Tax: Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Details
Deferred Tax Assets, Operating Loss Carryforwards	$ 173,279	$ 63,783
Deferred Tax Assets, Valuation Allowance, Current	$ (173,279)	$ (63,783)

Note 5 - Income Tax_ Schedule57

Note 5 - Income Tax: Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Details
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	(35.00%)	(35.00%)
Non-deductible legal expenses	0.00%	17.60%
Effective Income Tax Rate Reconciliation, Nondeductible Expense, Meals and Entertainment, Amount	$ 0.0034	$ 0
State Tax Benefit, Net	(6.43%)	(3.23%)
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Percent	41.09%	20.63%
Effective Income Tax Rate Reconciliation, Nondeductible Expense, Percent	0.00%	0.00%

Note 6 - Related Party Transa58

Note 6 - Related Party Transactions (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Apr. 28, 2015
Advances to Affiliate		$ 3,350
Professional fees	$ 104,496	101,509
BBI
Due to Related Parties, Current	3,000	3,841
Due to Vendors	1,656	0
Total Proceeds for Products	1,624	0
Affiliate of BBI
Due to Related Parties, Current			$ 1,000
Advances to Affiliate	0
Professional fees	35,602	14,700
Interim CFO
Due to Related Parties, Current	$ 0	$ 3,150

Note 7 - Concentrations_ Sche59

Note 7 - Concentrations: Schedules of Concentration of Risk, by Risk Factor (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Details
Accounts Receivable, Net, Current	$ 24,071	$ 7,607

Note 9 - Property, Plant and 60

Note 9 - Property, Plant and Equipment: Property, Plant and Equipment (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Details
Property, Plant and Equipment, Other, Gross	$ 931	$ 931
Property, Plant and Equipment, Other, Accumulated Depreciation	(329)	(141)
Total property, plant and equipment, net	$ 602	$ 790

Note 9 - Property, Plant and 61

Note 9 - Property, Plant and Equipment: Schedule of Depreciation Table Text Block (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Details
Depreciation	$ 188	$ 141

Note 10 - Trademarks_ Schedul62

Note 10 - Trademarks: Schedule of Trademarks Text Block (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Details
Trademarks, Cost	$ 1,125	$ 1,125
Accumulated Amortization of Trademarks	(1,069)	(956)
Trademarks, Net	$ 56	$ 169

Note 10 - Trademarks_ Schedul63

Note 10 - Trademarks: Schedule of Amortization Expense Text Block (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Details
Amortization Expense	$ 113	$ 112

Note 11 - Selling Expenses_ S64

Note 11 - Selling Expenses: Schedule of Other Operating Cost and Expense, by Component (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Details
Marketing Expense	$ 8,563	$ 24,808
Marketing and Advertising Expense	20,319	$ 21,233
Fees and Commissions	$ 560

Note 12 - Stock-based Compens65

Note 12 - Stock-based Compensation: Schedule of Share-based Compensation, Activity (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Details
Shares Issued for Compensation	$ 36,000	$ 27,000
Fair Value Per Share	$ 0.30	$ 0.30
Stock-based compensation	$ 10,800	$ 8,100

Note 13 - Inventories_ Schedu66

Note 13 - Inventories: Schedule of Inventory, Current (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Details
Inventory Finished Goods	$ 77,050	$ 64,975
Inventory Excise Taxes	1,721	1,470
Inventory Total	78,771	66,445
Inventory Total After Allowance	$ 78,771	$ 66,445