Natural Health Farm (NHEL) 10-Q 14 May 18 2018 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Mar. 31, 2018	May 11, 2018
Document And Entity Information
Entity Registrant Name	NATURAL HEALTH FARM HOLDINGS INC
Entity Central Index Key	1,621,697
Document Type	10-Q
Trading Symbol	NHEL
Document Period End Date	Mar. 31, 2018
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 Common Stock, Shares Outstanding		151,150,000
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2,018

CONDENSED BALANCE SHEETS (Unaud

CONDENSED BALANCE SHEETS (Unaudited) - USD ($)	Mar. 31, 2018	Sep. 30, 2017
Current Assets
Cash and cash equivalents	$ 117,038
Total Current Assets	117,038
Computer Software, net	37,756
Total Assets	154,794
Current Liabilities
Accounts payable	6,627
Accrued expense	4,000	2,070
Deferred revenue - related parties	70,508
Deferred revenue - non-related parties	59,027
Payable to affiliate	98,837	78,067
Advance from director	500
Total Current Liabilities	239,499	80,137
Total Liabilities	239,499	80,137
Stockholders' Deficit
Common Stock, $0.001 par value, 500,000,000 shares authorized, 151,150,000 shares and 150,150,000 shares issued and outstanding at March 31, 2018 and September 30, 2017, respectively	151,150	150,150
Additional Paid in Capital	(57,284)	(111,821)
Accumulated Deficit	(178,571)	(118,466)
Total Stockholders' Deficit	(84,705)	(80,137)
Total Liabilities and Stockholders' Deficit	$ 154,794

CONDENSED BALANCE SHEETS (Unau3

CONDENSED BALANCE SHEETS (Unaudited) (Parenthetical) - $ / shares	Mar. 31, 2018	Sep. 30, 2017
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
Common stock, issued	151,150,000	150,150,000
Common stock, outstanding	151,150,000	150,150,000

CONDENSED STATEMENTS OF OPERATI

CONDENSED STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Mar. 31, 2018	Mar. 31, 2017
Income Statement [Abstract]
Revenues - related parties	$ 6,493		$ 8,492
Revenues - non-related parties	2,973		2,973
Revenues	9,466		11,465
Cost of Goods Sold	3,488		4,094
Gross Profit	5,978		7,371
Operating Expenses:
Consulting fees	20,050	4,905	35,614	9,145
Legal and filing fees	20,810		23,715
Other general and administrative	8,147		8,147
Total Operating Expenses	49,007	4,905	67,476	9,145
Loss from Operations	(43,029)	(4,905)	(60,105)	(9,145)
Other Income (Expense)
Loss Before Provision For Income Tax	(43,029)	(4,905)	(60,105)	(9,145)
Provision for Income Tax
Net Loss	$ (43,029)	$ (4,905)	$ (60,105)	$ (9,145)
Basic and Dilutive Net Loss Per Share (in dollars per share)	$ 0	$ 0	$ 0	$ 0
Weighted Average Number of Shares Outstanding - Basic and Diluted (in shares)	150,794,444	150,150,000	150,468,681	150,150,000

CONDENSED STATEMENTS OF CASH FL

CONDENSED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)	6 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Cash Flows from Operating Activities:
Net Loss	$ (60,105)	$ (9,145)
Adjustment to reconcile net loss to net cash provided by (used in) operating activities
Amortization of computer software costs	4,094
Common stock issued to consultants for services	20,000
Changes in operating assets and liabilities
(Increase) in prepaid expense		(4,286)
Increase in accounts payable	6,627
Increase in accrued expense	1,930
Increase in deferred revenue	129,535
Net Cash Flows Provided by (Used in) Operating Activities	102,081	(13,431)
Cash Flows from Investing Activities
Purchase of computer software	(41,850)
Net Cash Flows Used in Investing Activities	(41,850)
Cash Flows from Financing Activities
Payable to affiliate	20,770	8,526
Cash advance from director	500	4,905
Contributed capital	35,537
Net Cash Flows Provided by Financing Activities	56,807	13,431
Net Increase in Cash and Cash Equivalents	117,038
Cash and Cash Equivalents, Beginning of the Period
Cash and Cash Equivalents, End of the Period	117,038
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		$ 9,247

NATURE OF OPERATIONS, BASIS OF

NATURE OF OPERATIONS, BASIS OF PRESENTATION AND GOING CONCERN	6 Months Ended
	Mar. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OF OPERATIONS, BASIS OF PRESENTATION AND GOING CONCERN	NOTE 1 – NATURE OF OPERATIONS, BASIS OF PRESENTATION AND GOING CONCERN 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 date). The Company has developed web-based business and launched itself into the healthcare industry. The Company has plans to provide through its subsidiaries, retail nutritional supplements, organic foods, personal care, and other health care products. The Company currently provides nutritional consulting services by offering a web based naturopathic learning management system that allows distributors, chiropractors and consumers to educate users products with the health-related aspects of various illnesses, and how the Company’s learning systems could be used to improve their general wellbeing. 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”. Basis of Presentation The accompanying interim condensed financial statements are unaudited, but in the opinion of management of the Company, contain all adjustments, which include normal recurring adjustments necessary to present fairly the financial position at March 31, 2018, and the results of operations for three months and six months ended March 31, 2018, and cash flows for the six months ended March 31, 2018 and 2017. The balance sheet as of September 30, 2017 is derived from the Company’s audited financial statements. Certain information and footnote disclosures normally included in financial statements that have been prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to the rules and regulations of the Securities and Exchange Commission, although management of the Company believes that the disclosures contained in these interim condensed financial statements are adequate to make the information presented therein not misleading. For further information, refer to the financial statements and the notes thereto contained in the Company’s September 30, 2017 Annual Report filed with the Securities and Exchange Commission on Form 10-K on December 28, 2017. Going Concern The Company’s financial statements are prepared using generally accepted accounting principles in the United States of America applicable to a going concern, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has generated small revenues and has sustained cumulative operating losses since July 10, 2014 (Inception Date) to date and allow it to continue as a going concern. The continuation of the Company as a going concern is dependent upon the continued financial support from its shareholders and affiliates, the ability of the Company to obtain necessary financing to continue operations, and the attainment of profitable operations. The Company recorded a net loss of $60,105 from October 1, 2017 to March 31, 2018, provided net cash flows in operating activities of $102,081, has a working capital deficit of $122,461, and has an accumulated deficit of $178,571 as of March 31, 2018. The Company has had difficulty in obtaining working capital lines of credit from financial institutions and trade credit from vendors. These factors, among others, raise a substantial doubt regarding the Company’s ability to continue as a going concern. If the Company is unable to obtain adequate capital, it could be forced to cease operations. The accompanying financial statements do not include any adjustments to reflect the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

SUMMARY OF SIGNIFCANT ACCOUNTIN

SUMMARY OF SIGNIFCANT ACCOUNTING POLICIES	6 Months Ended
	Mar. 31, 2018
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The following summary of significant accounting policies of the Company is presented to assist in the understanding of the Company’s financial statements. The financial statements and notes are the representation of the Company’s management who is responsible for their integrity and objectivity. These accounting policies conform to accounting principles generally accepted in the United States of America (“GAAP”) in all material respects and have been consistently applied in preparing the accompanying financial statements. 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 payable, accrued liabilities and payable to related party. 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 had a cash balance of $117,038 at March 31, 2018 and $0 at September 30, 2017, respectively. Computer Software Costs Computer software costs include direct costs incurred for purchase of developed software products and payments made to independent software developers. The Company accounts for computer software costs in accordance with the FASB guidance for the costs of computer software to be sold, leased, or otherwise marketed (“ASC Subtopic 985-20”). Computer software costs are capitalized once the technological feasibility of a product is established and such costs are determined to be recoverable. Technological feasibility of a product encompasses technical design documentation and integration documentation, or the completed and tested product design and working model. Computer software costs are capitalized once technological feasibility of a product is established and such costs are determined to be recoverable against future revenues. Technological feasibility is evaluated on a project-by-project basis. Amounts related to computer software development that are not capitalized are charged immediately to the appropriate expense account. Amounts that are considered ‘research and development’ that are not capitalized are immediately charged to engineering, research, and development expense. Capitalized costs for those products that are cancelled or abandoned are charged to product development expense in the period of cancellation. Commencing upon product release, capitalized computer software costs are amortized on the straight-line method over a thirty-six months period. The Company evaluates the future recoverability of capitalized computer software costs on an annual basis. Revenue Recognition and Concentrations We generate revenue from licensing and other software services from our web-based software to distributors and retailers of nutritional supplements in the healthcare industry. We recognize licensing fees and other software services as revenue over the period of the contract at the time that the computer software is delivered and accepted by the customer, the selling price is fixed, and collection is reasonably assured, provided no significant obligations remain. We consider authoritative guidance on multiple deliverables in determining whether each deliverable represents a separate unit of accounting. Deferred revenues represent billings or cash received in excess of revenue recognizable on service agreements that are not accounted for as revenues. Concentration of Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash. The Company places its cash with high quality banking institutions. The Company does not have the cash balances in excess of Federal Deposit Insurance Corporation limit at March 31, 2018 and September 30, 2017, respectively. 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 740-10, “ Accounting for Uncertain Income Tax Positions Earnings (Loss) Per Common Share The Company computes net earnings (loss) per share in accordance with ASC 260, “ Earnings per Share” Fair value of Financial Instruments and Fair Value Measurements 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 cash, accounts payable, accrued expenses and payable to an affiliate. 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 December 31, 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, 2017 on a recurring basis: Description Level 1 Level 2 Level 3 None $ - $ - $ - Recent Accounting Pronouncements In June 2016, the FASB issued Accounting Standards Update (“ASU”) 2016-13, “ Financial Instruments - Credit Losses In 2015, the FASB issued ASU No. 2015-17, “ Income Taxes” Balance Sheet Classification of Deferred Taxes

COMPUTER SOFTWARE COSTS

COMPUTER SOFTWARE COSTS	6 Months Ended
	Mar. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
COMPUTER SOFTWARE COSTS	NOTE 3 – COMPUTER SOFTWARE COSTS The Company purchased web-based naturopathic learning management system computer software, developed by a third party, to educate users with the health-related products for various illnesses, and how the Company’s learning systems could be used to improve their general wellbeing. The amount capitalized include direct costs incurred in developing the software purchased from the third party. The following table presents details of our computer software costs as of March 31, 2018 and September 30, 2017: Balance at September 30, 2017 Additions Amortization Balance at March 31, 2018 Computer Software Costs, net $ - $ 41,850 $ (4,094 ) $ 37,756 Computer software costs are being amortized on a straight-line basis over their estimated life of three years. Amortization expense for computer software costs was $3,488 and $0 for the three months ended March 31, 2018 and 2017, and $4,094 and $0 for the six months ended March 31, 2018 and 2017, respectively. The estimated future amortization expense of computer software costs as of March 31, 2018 is as follows: Year ending September 30, Amount 2018 $ 6,975 2019 13,950 2020 13,950 2021 2,881 Total $ 37,756

ACCOUNTS PAYABLE

ACCOUNTS PAYABLE	6 Months Ended
	Mar. 31, 2018
Payables and Accruals [Abstract]
ACCOUNTS PAYABLE	NOTE 4 – ACCOUNTS PAYABLE Accounts payable at March 31, 2018 and September 30, 2017 totaled $6,627 and $0, respectively. Accounts payable consisted of $6,627 and $0 in legal and consulting fees payable as of March 31, 2018 and September 30, 2017, respectively.

PAYABLE TO AFFILIATES

PAYABLE TO AFFILIATES	6 Months Ended
	Mar. 31, 2018
Payable To Affiliates Details Narrative
PAYABLE TO AFFILIATE	NOTE 5 – PAYABLE TO AFFILIATES The Company has received an advance of $500 from a director for its working capital needs as of March 31, 2018 (see NOTE 6). The Company has received advances from an affiliate for its working capital needs from an entity in which its Chief Executive Officer is also a director in such entity (NOTE 6). The advance received is non-interest bearing, unsecured and payable on demand is summarized as follows. Balance March 31, 2018 Balance September 30, (Unaudited) Payable to affiliate $ 98,837 $ 78,067 Total $ 98,837 $ 78,067

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Mar. 31, 2018
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 6 – RELATED PARTY TRANSACTIONS The Company received an advance of $500 and $0 from a director for its working capital needs as of March 31, 2018 and September 30, 2017, respectively. Funds advanced to the Company by the director are non-interest bearing, unsecured and due on demand (NOTE 5). The Company has received advances for its working capital needs from an affiliate in which the Company’s Chief Executive Officer holds the position of director in such entity (see NOTE 5). On November 20, 2017, the Company sold ten (10) naturopathic learning management system and modules for $29,000 to an entity solely owned by a director of the Company. The Company received the payment in full of $29,000 on December 21, 2017. The Company recorded $2,384 and $3,469 as revenues earned for the three months and six months ended March 31, 2018, and $25,531 as deferred revenues at March 31, 2018. On December 11, 2017, the Company sold twenty (20) naturopathic learning management systems and modules for $50,000 to an entity in which the Company Chief Executive Officer holds the position of director in such entity. The Company received the payment of $50,000 on December 28, 2017. The Company recorded $4,110 and $5,023 as revenues earned for the three months and six months ended March 31, 2018 and $44,977 as deferred revenues at March 31, 2018.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Mar. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 7 – 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	6 Months Ended
	Mar. 31, 2018
Equity [Abstract]
STOCKHOLDERS' DEFICIT	NOTE 8: STOCKHOLDERS’ DEFICIT The Company’s capitalization at March 31, 2018 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 on such date. On February 1, 2018, the Company entered into consulting agreements with two contractors for providing business advisory and consulting services. The Company issued 1,000,000 shares of common stock valued at $20,000 as the fair market value of the stock. On March 1, 2018, the Company entered into a Share Exchange Agreement (the “Agreement”) with its shareholders whereby, the shareholders agreed to exchange, sell, convey, transfer and assign to the Company their shareholdings, free and clear of all liens, pledges, encumbrances, changes, restrictions or known claims of any kind, nature or description plus pay to the Company an aggregate purchase price of $50 (the “Purchase Price”), and the Company agreed to accept from its shareholders the old shares plus the Purchase Price in exchange for the transfer of old shares the new shares. As of March 31, 2018, the Company received cash proceeds of $35,537 from its shareholders to exchange the old shares for new shares, and recorded it as contributed capital in the accompanying financial statements. As a result of all common stock issuances, the Company had 151,150,000 shares and 150,150,000 shares of common stock issued and outstanding as of March 31, 2018 and September 30, 2017, respectively.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Mar. 31, 2018
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 9 – SUBSEQUENT EVENTS Management has evaluated subsequent events through May 11, 2018, the date the financial statements were available to be issued, noting no items that would impact the accounting for events or transactions in the current period or require additional disclosure.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Mar. 31, 2018
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 payable, accrued liabilities and payable to related party. 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 had a cash balance of $117,038 at March 31, 2018 and $0 at September 30, 2017, respectively.
Computer Software Costs	Computer Software Costs Computer software costs include direct costs incurred for purchase of developed software products and payments made to independent software developers. The Company accounts for computer software costs in accordance with the FASB guidance for the costs of computer software to be sold, leased, or otherwise marketed (“ASC Subtopic 985-20”). Computer software costs are capitalized once the technological feasibility of a product is established and such costs are determined to be recoverable. Technological feasibility of a product encompasses technical design documentation and integration documentation, or the completed and tested product design and working model. Computer software costs are capitalized once technological feasibility of a product is established and such costs are determined to be recoverable against future revenues. Technological feasibility is evaluated on a project-by-project basis. Amounts related to computer software development that are not capitalized are charged immediately to the appropriate expense account. Amounts that are considered ‘research and development’ that are not capitalized are immediately charged to engineering, research, and development expense. Capitalized costs for those products that are cancelled or abandoned are charged to product development expense in the period of cancellation. Commencing upon product release, capitalized computer software costs are amortized on the straight-line method over a thirty-six months period. The Company evaluates the future recoverability of capitalized computer software costs on an annual basis.
Revenue Recognition and Concentrations	Revenue Recognition and Concentrations We generate revenue from licensing and other software services from our web-based software to distributors and retailers of nutritional supplements in the healthcare industry. We recognize licensing fees and other software services as revenue over the period of the contract at the time that the computer software is delivered and accepted by the customer, the selling price is fixed, and collection is reasonably assured, provided no significant obligations remain. We consider authoritative guidance on multiple deliverables in determining whether each deliverable represents a separate unit of accounting. Deferred revenues represent billings or cash received in excess of revenue recognizable on service agreements that are not accounted for as revenues.
Concentration of Risk	Concentration of Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash. The Company places its cash with high quality banking institutions. The Company does not have the cash balances in excess of Federal Deposit Insurance Corporation limit at March 31, 2018 and September 30, 2017, respectively.
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 740-10, “ Accounting for Uncertain Income Tax Positions
Earnings (Loss) Per Common Share	Earnings (Loss) Per Common Share The Company computes net earnings (loss) per share in accordance with ASC 260, “ Earnings per Share”
Fair value of Financial Instruments and Fair Value Measurements	Fair value of Financial Instruments and Fair Value Measurements 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 cash, accounts payable, accrued expenses and payable to an affiliate. 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 December 31, 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, 2017 on a recurring basis: Description Level 1 Level 2 Level 3 None $ - $ - $ -
Recent Accounting Pronouncements	Recent Accounting Pronouncements In June 2016, the FASB issued Accounting Standards Update (“ASU”) 2016-13, “ Financial Instruments - Credit Losses In 2015, the FASB issued ASU No. 2015-17, “ Income Taxes” Balance Sheet Classification of Deferred Taxes

SUMMARY OF SIGNIFICANT ACCOUN16

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended
	Mar. 31, 2018
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 December 31, 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, 2017 on a recurring basis: Description Level 1 Level 2 Level 3 None $ - $ - $ -

COMPUTER SOFTWARE COSTS (Tables

COMPUTER SOFTWARE COSTS (Tables)	6 Months Ended
	Mar. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of computer software costs	The following table presents details of our computer software costs as of March 31, 2018 and September 30, 2017: Balance at September 30, 2017 Additions Amortization Balance at March 31, 2018 Computer Software Costs, net $ - $ 41,850 $ (4,094 ) $ 37,756
Schedule of estimated future amortization expense of computer software costs	The estimated future amortization expense of computer software costs as of March 31, 2018 is as follows: Year ending September 30, Amount 2018 $ 6,975 2019 13,950 2020 13,950 2021 2,881 Total $ 37,756

PAYABLE TO AFFILIATES (Tables)

PAYABLE TO AFFILIATES (Tables)	6 Months Ended
	Mar. 31, 2018
Payable To Affiliates Details Narrative
Schedule of payable to affiliate	The advance received is non-interest bearing, unsecured and payable on demand is summarized as follows. Balance March 31, 2018 Balance September 30, (Unaudited) Payable to affiliate $ 98,837 $ 78,067 Total $ 98,837 $ 78,067

NATURE OF OPERATIONS, BASIS O19

NATURE OF OPERATIONS, BASIS OF PRESENTATION AND GOING CONCERN (Details Narrative) - USD ($)	Nov. 30, 2016	Mar. 31, 2018	Mar. 31, 2017	Mar. 31, 2018	Mar. 31, 2017	Sep. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Description of forward stock split	30:1 forward stock split
Increased authorized share capital		500,000,000		500,000,000		500,000,000
Net loss		$ (43,029)	$ (4,905)	$ (60,105)	$ (9,145)
Accumulated deficit		(178,571)		(178,571)		$ (118,466)
Net cash used in operating activities				102,081	$ (13,431)
Working capital deficit		$ 122,461		$ 122,461

SUMMARY OF SIGNIFICANT ACCOUN20

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	Mar. 31, 2018	Sep. 30, 2017
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

SUMMARY OF SIGNIFICANT ACCOUN21

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	6 Months Ended
	Mar. 31, 2018	Sep. 30, 2017	Mar. 31, 2017	Sep. 30, 2016
Accounting Policies [Abstract]
Cash balance	$ 117,038
Useful life of computer software	3 years

COMPUTER SOFTWARE COSTS (Detail

COMPUTER SOFTWARE COSTS (Details) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Mar. 31, 2018	Mar. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Balance at beginning
Additions			41,850
Amortization	$ (3,488)		(4,094)
Balance at end	$ 37,756		$ 37,756

COMPUTER SOFTWARE COSTS (Deta23

COMPUTER SOFTWARE COSTS (Details 1) - USD ($)	Mar. 31, 2018	Sep. 30, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
2,018	$ 6,975
2,019	13,950
2,020	13,950
2,021	2,881
Total	$ 37,756

COMPUTER SOFTWARE COSTS (Deta24

COMPUTER SOFTWARE COSTS (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Mar. 31, 2018	Mar. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Useful life of computer software			3 years
Amortization of computer software costs	$ 3,488		$ 4,094

ACCOUNTS PAYABLE (Details Narra

ACCOUNTS PAYABLE (Details Narrative) - USD ($)	Mar. 31, 2018	Sep. 30, 2017
Payables and Accruals [Abstract]
Accounts payable	$ 6,627
Accounts payable consist legal and consulting fees payable	$ 6,627

PAYABLE TO AFFILIATES (Details)

PAYABLE TO AFFILIATES (Details) - USD ($)	Mar. 31, 2018	Sep. 30, 2017
Payable To Affiliates Details Narrative
Payable to affiliate	$ 98,837	$ 78,067
Total	$ 98,837	$ 78,067

PAYABLE TO AFFILIATES (Details

PAYABLE TO AFFILIATES (Details Narrative) - USD ($)	Mar. 31, 2018	Sep. 30, 2017
Payable To Affiliates Details Narrative
Advance from director	$ 500	$ 0

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative)	Dec. 28, 2017USD ($)	Dec. 21, 2017USD ($)	Dec. 11, 2017Number	Nov. 20, 2017Number	Mar. 31, 2018USD ($)	Mar. 31, 2018USD ($)	Sep. 30, 2017USD ($)
Defined Benefit Plan Disclosure [Line Items]
Advance from director					$ 500	$ 500	$ 0
Number of naturopathic learning management system sold | Number			20	10
Proceeds from naturopathic learning management system sold	$ 50,000	$ 29,000
Deferred revenue from related parties					70,508	70,508
Director [Member]
Defined Benefit Plan Disclosure [Line Items]
Revenue from related parties					2,384	3,469
Deferred revenue from related parties					25,531	25,531
Chief Executive Officer [Member]
Defined Benefit Plan Disclosure [Line Items]
Revenue from related parties					4,110	5,023
Deferred revenue from related parties					$ 44,977	$ 44,977

STOCKHOLDERS' DEFICIT (Details

STOCKHOLDERS' DEFICIT (Details Narrative) - USD ($)	Feb. 01, 2018	Nov. 30, 2016	Mar. 31, 2018	Mar. 31, 2018	Mar. 01, 2018	Sep. 30, 2017
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		$ 0.001
Description of forward stock split		30:1 forward stock split
Common stock, issued			151,150,000	151,150,000		150,150,000
Common stock, outstanding			151,150,000	151,150,000		150,150,000
Contributed capital				$ 35,537
Consulting Agreements [Member] | Two Contractors [Member]
Value of shares issued for consulting services	$ 20,000
Number of shares issued for consulting services	1,000,000
Share Exchange Agreement [Member] | Shareholders [Member]
Contributed capital			$ 35,537
Purchase price (in dollars per share)					$ 50