Natural Health Farm (NHEL) 10-K 28 Dec 17 2017 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Sep. 30, 2017	Dec. 28, 2017
Document And Entity Information
Entity Registrant Name	NATURAL HEALTH FARM HOLDINGS INC
Entity Central Index Key	1,621,697
Document Type	10-K
Trading Symbol	NHEL
Document Period End Date	Sep. 30, 2017
Amendment Flag	false
Current Fiscal Year End Date	--09-30
Entity a Well-known Seasoned Issuer	No
Entity a Voluntary Filer	No
Entity's Reporting Status Current	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float	$ 0
Entity Common Stock, Shares Outstanding		150,150,000
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,017

Balance Sheets

Balance Sheets - USD ($)	Sep. 30, 2017	Sep. 30, 2016
Current Assets
Cash and cash equivalents
Prepaid Expenses		696
Total Current Assets		696
Total Assets		696
Current Liabilities
Advance from affiliate	80,137
Advance from director		5,703
Total Current Liabilities	80,137	5,703
Total Liabilities	80,137	5,703
Stockholders' Deficit
Common Stock, $0.001 par value, 500,000,000 shares authorized, 150,150,000 shares issued and outstanding	150,150	150,150
Additional Paid in Capital	(111,821)	(126,050)
Accumulated Deficit	(118,466)	(29,107)
Total Stockholders' Deficit	(80,137)	(5,007)
Total Liabilities and Stockholders' Deficit		$ 696

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2017	Nov. 30, 2016	Sep. 30, 2016
Statement of Financial Position [Abstract]
Common stock, par value (in dollars per share)	$ 0.001		$ 0.001
Common stock, authorized	500,000,000	500,000,000	500,000,000
Common stock, issued	150,150,000		150,150,000
Common stock, outstanding	150,150,000		150,150,000

Statements of Operations

Statements of Operations - USD ($)	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Income Statement [Abstract]
Revenues		$ 1,995
Cost of Goods Sold
Gross Profit		1,995
Operating Expenses:
Filing fees	9,093
Professional fees	63,278	20,905
General and Administrative	16,988	1,287
Total Operating Expenses	89,359	22,192
Loss from Operations	(89,359)	(20,197)
Other Income (Expenses)
Loss Before Income Tax	(89,359)	(20,197)
Provision for Income Tax
Net Loss	$ (89,359)	$ (20,197)
Basic and Dilutive Net Loss Per Share (in dollars per share)	$ 0	$ 0
Weighted Average Number of Shares Outstanding - Basic and Diluted (in shares)	150,150,000	137,760,246

Statements of Changes in Stockh

Statements of Changes in Stockholders' Deficit - USD ($)		Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]	Total
Balance at beginning at Sep. 30, 2015		$ 120,000	$ (116,000)	$ (8,910)	$ (4,910)
Balance at beginning (in shares) at Sep. 30, 2015	[1]	120,000,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Shares issued for cash		$ 30,150	(10,050)		20,100
Shares issued for cash (in shares)	[1]	30,150,000
Net Loss				(20,197)	(20,197)
Balance at ending at Sep. 30, 2016		$ 150,150	(126,050)	(29,107)	(5,007)
Balance at ending (in shares) at Sep. 30, 2016	[1]	150,150,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Forgiveness of advance by former directors			14,229		14,229
Shares issued for cash					$ 20,100
Shares issued for cash (in shares)					30,150,000
Net Loss				(89,359)	$ (89,359)
Balance at ending at Sep. 30, 2017		$ 150,150	$ (111,821)	$ (118,466)	$ (80,137)
Balance at ending (in shares) at Sep. 30, 2017	[1]	150,150,000
[1]	Adjusted for 30:1 forward stock split on November 4, 2016.

Statements of Cash Flows

Statements of Cash Flows - USD ($)	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Cash Flows from Operating Activities:
Net Loss	$ (89,359)	$ (20,197)
Changes in operating assets and liabilities
(Increase) decrease in prepaid expense	696	(696)
Net Cash Used in Operating Activities	(88,663)	(20,893)
Cash Flows from Financing Activities
Proceeds from sale of common stock		20,100
Advance from affiliate	80,137
Cash advance from director	8,526	366
Net Cash Provided by Financing Activities	88,663	20,466
Net Increase in Cash and Cash Equivalents		(427)
Cash and Cash Equivalents, Beginning of the Period		427
Cash and Cash Equivalents, End of the Period
Supplemental Disclosures of Cash Flow Information:
Cash paid for Income Taxes
Cash paid for Interest
Supplemental disclosures of non-cash investing and financing activities:
Forgiveness of debt by a former director	$ 14,229

NATURE OF OPERATIONS AND GOING

NATURE OF OPERATIONS AND GOING CONCERN	12 Months Ended
	Sep. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OF OPERATIONS AND GOING CONCERN	NOTE 1: NATURE OF OPERATIONS AND GOING CONCERN Nature of Operations Natural Health Farm Holdings Inc. (the “Company”, “We”, “Its”, and “NHFH”) was incorporated under the laws of the State of Nevada on July 10, 2014 (inception). The Company is a development stage company and is looking to acquire profitable business operations. On November 30, 2016, the Company filed a certificate of amendment to its articles of incorporation with the Nevada Secretary of State to change its name from Amber Group Inc. to Natural Health Farm Holdings Inc., and effectuated a 30:1 forward stock split of its common stock and increased its authorized share capital to 500,000,000 (Five Hundred Million). This amendment was unanimously approved by the Company’s board of directors on November 29, 2016, and with the stockholders holding a majority of the Company’s voting power. On March 16, 2017, Financial Industry Regulatory Authority (FINRA) approved the corporate name change to Natural Health Farm Holdings Inc., approved the increase in the Company’s authorized shares of common stock to 500,000,000 shares, and approved 30:1 forward stock split effective March 17, 2017. The new trading symbol for our common stock is “NHEL”. Going Concern The Company has faced significant liquidity shortages as shown in the accompanying financial statements. As of September 30, 2017, the Company's total liabilities exceeded its total assets by $80,137. The Company has recorded a net loss of $89,359 for the year ended September 30, 2017 and has an accumulated deficit of $118,466 as of September 30, 2017. Net cash used in operating activities for the year ended September 30, 2017 was $88,663. The Company has had difficulty in obtaining working lines of credit from financial institutions and trade credit from vendors, management has been able to (i) obtain concessions on forgiveness of debt of $14,229 from a former officer and director, (ii) obtain advance from affiliate of $80,137 to continue its growth. Although the Company has not earned any revenues during the fiscal year ended September 30, 2017 and minimal revenues since July 10, 2014 (Inception date), the Company is continuing to focus its efforts on actively looking to acquire profitable operating business. If the Company is not successful with its efforts to acquire profitable business, the Company will experience a shortfall in cash and it will be necessary to further reduce its operating expenses in a manner or obtain funds through equity or debt financing in sufficient amounts to avoid the need to curtail its operations after September 30, 2017. Given the liquidity and credit constraints in the markets, the business may suffer. However, there can be no assurance that the Company would be able to secure additional funds if needed and that if such funds were available on commercially reasonable terms or in the necessary amounts, and whether the terms or conditions would be acceptable to the Company. In such case, the reduction in operating expenses might need to be substantial in order for the Company to generate positive cash flow to sustain its operations.

SUMMARY OF SIGNIFCANT ACCOUNTIN

SUMMARY OF SIGNIFCANT ACCOUNTING POLICIES	12 Months Ended
	Sep. 30, 2017
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (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 regularly evaluates estimates and assumptions related to the valuation of accounts receivables, valuation of long-lived assets, accounts payable and accrued liabilities. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected. Cash and Cash Equivalents The Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents. The Company did not have any cash equivalents as of September 30, 2017 and 2016, respectively. Fair value of Financial Instruments and Fair Value Measurements Accounting Standards Codification (“ASC”) 820, “ Fair Value Measurements and Disclosures”, Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. If the asset or liability has a specified (contractual) term, the Level 2 input must be observable for substantially the full term of the asset or liability. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The Company’s financial instruments consist principally of accrued expense, advance from affiliate, and loan payable to related party. Pursuant to ASC 820, “ Fair Value Measurements and Disclosures” Financial Instruments” The following table presents assets and liabilities that were measured and recognized at fair value as of September 30, 2017 on a recurring basis: Description Level 1 Level 2 Level 3 None $ - $ - $ - The following table presents assets and liabilities that were measured and recognized at fair value as of September 30, 2016 on a recurring basis: Description Level 1 Level 2 Level 3 None $ - $ - $ - Revenue Recognition Revenue is recognized when earned, as reasonably determinable in accordance with ACS 605-15-25, “Revenue Recognition.” The Company's revenue recognition policy is based on the revenue recognition criteria established under the SEC's Staff Accounting Bulletin No. 104. The criteria and how the Company satisfies each element is as follows: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred per the terms of the signed contract; (3) the price is fixed and determinable; and (4) collectability is reasonable assured. Income Taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, “ Income Taxes” The Company follows the provisions of ASC 740, “ Income Taxes Earnings (Loss) Per Share The Company computes net earnings (loss) per share in accordance with ASC 260, “ Earnings per Share” Concentration of Credit Risk The Company maintains its cash in bank and financial institution deposits that at times may exceed federally insured limits. The Company has not experienced any losses in such accounts through September 30, 2017 and 2016. The Company’s bank balance did not exceed FDIC insured amounts at September 30, 2017 and 2016, respectively. Recent Accounting Pronouncements In November 2016, the FASB issued Accounting Standards Update No. 2016-18, “ Statement of Cash Flows (Topic 230): Restricted Cash” (“ASU 2016-18”) In August 2016, the FASB issued ASU 2016-15, “ Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments In February 2016, FASB issued Accounting Standards Update 2016-02, “ Leases (Topic 842 In January 2016, the FASB issued ASU 2016-01, “ Financial Instruments - Overall Recognition and Measurement of Financial Assets and Financial Liabilities . ” The main objective of this update is to enhance the reporting model for financial instruments to provide users of financial statements with more decision-useful information. The new guidance addresses certain aspects of recognition, measurement, presentation, and disclosure of financial instruments. This ASU is effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. The Company is currently evaluating this guidance to determine the impact it may have on its financial statements.

ADVANCE FROM AN AFFILIATE

ADVANCE FROM AN AFFILIATE	12 Months Ended
	Sep. 30, 2017
Advance From Affiliate
ADVANCE FROM AN AFFILIATE	NOTE 3 – ADVANCE FROM AN AFFILIATE The Company has received an advance from an affiliate for its working capital needs. The advance received is non-interest bearing, unsecured and payable on demand is summarized as follows. Balance Balance September 30, 2017 September 30, 2016 Advance from an affiliate $ 80,137 $ - Total $ 80,137 $ -

ADVANCES FROM DIRECTORS

ADVANCES FROM DIRECTORS	12 Months Ended
	Sep. 30, 2017
Related Party Transactions [Abstract]
ADVANCES FROM DIRECTORS	NOTE 4 – ADVANCES FROM DIRECTORS During the year ended September 30, 2017, the Company received cash proceeds of $8,526 from a former director as a short-term advance, for its working capital needs. The Company received cash proceeds of $5,703 from the same former director as a short-term advance, during the fiscal year ended September 30, 2016. The entire short-term advance amounting to $14,229 was forgiven by the former director as of September 30, 2017, and is recorded as a contribution to additional paid in capital as of September 30, 2017 (Note 6).

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Sep. 30, 2017
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 5 – COMMITMENTS AND CONTINGENCIES Litigation Costs and Contingencies From time to time, the Company may become involved in various lawsuits and legal proceedings, which arise in the ordinary course of business. Litigation is subject to inherent uncertainties, and an adverse result in these or other matters may arise from time to time that may harm business. Other than as set forth below, management is currently not aware of any such legal proceedings or claims that could have, individually or in the aggregate, a material adverse effect on our business, financial condition, or operating results. In the normal course of business, the Company incurs costs to hire and retain external legal counsel to advise it on regulatory, litigation and other matters. The Company expenses these costs as the related services are received. If a loss is considered probable and the amount can be reasonable estimated, the Company recognizes an expense for the estimated loss.

STOCKHOLDERS' DEFICIT

STOCKHOLDERS' DEFICIT	12 Months Ended
	Sep. 30, 2017
Equity [Abstract]
STOCKHOLDERS' DEFICIT	NOTE 6: STOCKHOLDERS’ DEFICIT The Company’s capitalization at September 30, 2017 was 500,000,000 authorized common shares with a par value of $0.001 per share. Common Stock On November 30, 2016, the Company increased the authorized share capital from 75,000,000 shares of common stock to 500,000,000 shares of common stock. In addition, the Company effectuated a 30:1 forward stock split of the common stock. During the fiscal year ended September 30, 2017, two former directors of the Company forgave their short-term advances of $4,982 and $9,247 totaling $14,229 payable to them. Such amounts are recorded as additional paid in capital as of September 30, 2017 (Note 4). During the fiscal year ended September 30, 2016, the Company sold 30,150,000 shares of common stock for cash proceeds of $20,100. As a result of all common stock issuances, the Company had 150,150,000 shares of common stock issued and outstanding as of September 30, 2017.

INCOME TAX

INCOME TAX	12 Months Ended
	Sep. 30, 2017
Income Tax Disclosure [Abstract]
INCOME TAX	NOTE 7: INCOME TAX Income tax expense for the years ended September 30, 2017 and 2016 is summarized as follows: The provision for Federal income tax consists of the following: September 30, September 30, 2016 Federal income tax benefit attributable to: Current Operations $ 30,382 $ 6,867 Less: valuation allowance (30,382 ) (6,867 ) Net provision for Federal income taxes $ - $ - The cumulative tax effect at the expected rate of 34% of significant items comprising our net deferred tax amount is as follows: September 30, September 30, 2016 Deferred tax asset attributable to: Net operating loss carryover $ 40,278 $ 9,896 Less: valuation allowance (40,278 ) (9,896 ) Net deferred tax asset $ - $ - Deferred income taxes are provided for the tax effects of transactions reported in the financial statements and consist of deferred taxes related primarily to differences between the bases of certain assets and liabilities for financial and tax reporting. The deferred taxes represent the future tax return consequences of those differences, which will either be deductible or taxable when the assets and liabilities are recovered or settled. At September 30, 2017 and 2016, the Company had an accumulated deficit of $118,466 and $29,107 for U.S. federal tax purposes available to offset future taxable income expiring on various dates through 2034. The Company has recorded a 100% valuation allowance on the deferred tax assets due to the uncertainty of its realization. The net change in the valuation allowance for the year ended September 30, 2017 and 2016 was an increase of $30,382 and $6,867, respectively. In the normal course of business, the Company’s income tax returns are subject to examination by various taxing authorities. Such examinations may result in future tax and interest assessment by these taxing authorities. Accordingly, the Company believes that it is more likely than not that it will realize the benefits of tax positions it has taken in its tax returns or for the amount of any tax benefit that exceeds the cumulative probability threshold in accordance with FASB ASC 740. Differences between the estimated and actual amounts determined upon ultimate resolution, individually or in the aggregate, are not expected to have a material adverse effect on the company’s financial position. The Company believes its tax positions are all highly certain of being upheld upon examination. As such, the Company has not recorded a liability for unrecognized tax benefits. As of September 30, 2017, tax years 2015 and 2016 remain open for examination by the Internal Revenue Service (“IRS”). The Company has received no notice of audit from the IRS for any of the open tax years.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Sep. 30, 2017
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 8: SUBSEQUENT EVENTS Management has evaluated the subsequent events that have occurred after the balance sheet date of September 30, 2017, through the date which the financial statements were available to be issued. Based upon their review, no items were identified that would impact the accounting for events or transactions in the current period or require additional disclosures.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Sep. 30, 2017
Accounting Policies [Abstract]
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (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 regularly evaluates estimates and assumptions related to the valuation of accounts receivables, valuation of long-lived assets, accounts payable and accrued liabilities. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents. The Company did not have any cash equivalents as of September 30, 2017 and 2016, respectively.
Fair value of Financial Instruments and Fair Value Measurements	Fair value of Financial Instruments and Fair Value Measurements Accounting Standards Codification (“ASC”) 820, “ Fair Value Measurements and Disclosures”, Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. If the asset or liability has a specified (contractual) term, the Level 2 input must be observable for substantially the full term of the asset or liability. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The Company’s financial instruments consist principally of accrued expense, advance from affiliate, and loan payable to related party. Pursuant to ASC 820, “ Fair Value Measurements and Disclosures” Financial Instruments” The following table presents assets and liabilities that were measured and recognized at fair value as of September 30, 2017 on a recurring basis: Description Level 1 Level 2 Level 3 None $ - $ - $ - The following table presents assets and liabilities that were measured and recognized at fair value as of September 30, 2016 on a recurring basis: Description Level 1 Level 2 Level 3 None $ - $ - $ -
Revenue Recognition	Revenue Recognition Revenue is recognized when earned, as reasonably determinable in accordance with ACS 605-15-25, “Revenue Recognition.” The Company's revenue recognition policy is based on the revenue recognition criteria established under the SEC's Staff Accounting Bulletin No. 104. The criteria and how the Company satisfies each element is as follows: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred per the terms of the signed contract; (3) the price is fixed and determinable; and (4) collectability is reasonable assured.
Income Taxes	Income Taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, “ Income Taxes” The Company follows the provisions of ASC 740, “ Income Taxes
Earnings (Loss) Per Share	Earnings (Loss) Per Share The Company computes net earnings (loss) per share in accordance with ASC 260, “ Earnings per Share”
Concentration of Credit Risk	Concentration of Credit Risk The Company maintains its cash in bank and financial institution deposits that at times may exceed federally insured limits. The Company has not experienced any losses in such accounts through September 30, 2017 and 2016. The Company’s bank balance did not exceed FDIC insured amounts at September 30, 2017 and 2016, respectively.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In November 2016, the FASB issued Accounting Standards Update No. 2016-18, “ Statement of Cash Flows (Topic 230): Restricted Cash” (“ASU 2016-18”) In August 2016, the FASB issued ASU 2016-15, “ Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments In February 2016, FASB issued Accounting Standards Update 2016-02, “ Leases (Topic 842 In January 2016, the FASB issued ASU 2016-01, “ Financial Instruments - Overall Recognition and Measurement of Financial Assets and Financial Liabilities . ” The main objective of this update is to enhance the reporting model for financial instruments to provide users of financial statements with more decision-useful information. The new guidance addresses certain aspects of recognition, measurement, presentation, and disclosure of financial instruments. This ASU is effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. The Company is currently evaluating this guidance to determine the impact it may have on its financial statements.

SUMMARY OF SIGNIFICANT ACCOUN16

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Sep. 30, 2017
Accounting Policies [Abstract]
Schedule of assets and liabilities measured and recognized at fair value	The following table presents assets and liabilities that were measured and recognized at fair value as of September 30, 2017 on a recurring basis: Description Level 1 Level 2 Level 3 None $ - $ - $ - The following table presents assets and liabilities that were measured and recognized at fair value as of September 30, 2016 on a recurring basis: Description Level 1 Level 2 Level 3 None $ - $ - $ -

ADVANCE FROM AN AFFILIATE (Tabl

ADVANCE FROM AN AFFILIATE (Tables)	12 Months Ended
	Sep. 30, 2017
Advance From Affiliate Tables
Schedule of advance from affiliate	The advance received is non-interest bearing, unsecured and payable on demand is summarized as follows. Balance Balance September 30, 2017 September 30, 2016 Advance from an affiliate $ 80,137 $ - Total $ 80,137 $ -

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Sep. 30, 2017
Income Tax Disclosure [Abstract]
Schedule of provision for federal income tax	The provision for Federal income tax consists of the following: September 30, September 30, 2016 Federal income tax benefit attributable to: Current Operations $ 30,382 $ 6,867 Less: valuation allowance (30,382 ) (6,867 ) Net provision for Federal income taxes $ - $ -
Schedule of deferred tax amount	The cumulative tax effect at the expected rate of 34% of significant items comprising our net deferred tax amount is as follows: September 30, September 30, 2016 Deferred tax asset attributable to: Net operating loss carryover $ 40,278 $ 9,896 Less: valuation allowance (40,278 ) (9,896 ) Net deferred tax asset $ - $ -

NATURE OF OPERATIONS AND GOIN19

NATURE OF OPERATIONS AND GOING CONCERN (Details Narrative) - USD ($)	Nov. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Description of forward stock split	30:1 forward stock split
Increased authorized share capital	500,000,000	500,000,000	500,000,000
Total liabilities		$ 80,137	$ 5,703
Net loss		(89,359)	(20,197)
Accumulated deficit		(118,466)	(29,107)
Net cash used in operating activities		(88,663)	(20,893)
Advance from affiliate		80,137
Former Director [Member]
Forgiveness of debt		$ 14,229

SUMMARY OF SIGNIFICANT ACCOUN20

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	Sep. 30, 2017	Sep. 30, 2016
Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets and liabilities at fair value
Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets and liabilities at fair value
Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets and liabilities at fair value

ADVANCE FROM AN AFFILIATE (Deta

ADVANCE FROM AN AFFILIATE (Details) - USD ($)	Sep. 30, 2017	Sep. 30, 2016
Advance From Affiliate
Advance from an affiliate	$ 80,137
Total	$ 80,137

ADVANCES FROM DIRECTORS (Detail

ADVANCES FROM DIRECTORS (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Defined Benefit Plan Disclosure [Line Items]
Advance from former director	$ 8,526	$ 5,703
Former Director [Member]
Defined Benefit Plan Disclosure [Line Items]
Forgiveness of debt	$ 14,229

STOCKHOLDERS' DEFICIT (Details

STOCKHOLDERS' DEFICIT (Details Narrative) - USD ($)	Nov. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Previously common stock, authorized	75,000,000
Revised common stock, authorized	500,000,000	500,000,000	500,000,000
Common stock, par value (in dollars per share)		$ 0.001	$ 0.001
Description of forward stock split	30:1 forward stock split
Number of shares issued upon cash		30,150,000
Value of shares issued upon cash		$ 20,100	$ 20,100
Common stock, issued		150,150,000	150,150,000
Common stock, outstanding		150,150,000	150,150,000
Former Director [Member]
Forgiveness of debt		$ 14,229
One Former Director [Member]
Forgiveness of debt		4,982
Second Former Director [Member]
Forgiveness of debt		$ 9,247

INCOME TAX (Details)

INCOME TAX (Details) - USD ($)	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Federal income tax benefit attributable to:
Current Operations	$ 30,382	$ 6,867
Less: valuation allowance	(30,382)	(6,867)
Net provision for Federal income taxes

INCOME TAX (Details 1)

INCOME TAX (Details 1) - USD ($)	Sep. 30, 2017	Sep. 30, 2016
Deferred tax asset attributable to:
Net operating loss carryover	$ 40,278	$ 9,896
Less: valuation allowance	(40,278)	(9,896)
Net deferred tax asset

INCOME TAX (Details Narrative)

INCOME TAX (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Income Tax Disclosure [Abstract]
Income tax rate	34.00%
Accumulated deficit	$ (118,466)	$ (29,107)
Net operating loss carry forward expired	2,034