Loop Media (LPTV) 10-K 15 Oct 19 2019 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Jun. 30, 2019	Oct. 08, 2019	Dec. 31, 2018
Details
Registrant CIK	0001643988
Fiscal Year End	--06-30
Registrant Name	Interlink Plus, Inc.
SEC Form	10-K
Period End date	Jun. 30, 2019
Tax Identification Number (TIN)	47-3975872
Number of common stock shares outstanding		69,753,397
Public Float			$ 39,223
Filer Category	Non-accelerated Filer
Current with reporting	Yes
Interactive Data Current	Yes
Voluntary filer	No
Well-known Seasoned Issuer	No
Shell Company	false
Small Business	true
Emerging Growth Company	true
Ex Transition Period	false
Entity File Number	000-55591
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	4952 S Rainbow Blvd, Suite 326
Entity Address, City or Town	Las Vegas
Entity Address, State or Province	NV
Entity Address, Postal Zip Code	89118
City Area Code	702
Local Phone Number	824-7047
Amendment Flag	false
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
Document Annual Report	true
Document Transition Report	false

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Jun. 30, 2019	Jun. 30, 2018
Current assets:
Cash	$ 4,845	$ 11,494
Accounts receivable	4,316	3,118
Prepaid expenses	1,750	7,452
Prepaid expenses - related party	0	3,500
Total current assets	10,911	25,564
Other assets:
Fixed assets, net	490	882
Website, net	368	1,201
Total other assets	858	2,083
Total assets	11,769	27,647
Current liabilities:
Accounts payable	14,473	18,186
Accounts payable - related party	46,056	14,729
Customer deposits	0	3,320
Notes payable	150,000	150,000
Accrued interest payable	18,926	4,953
Convertible debt, net	10,000	19,000
Total current liabilities	239,455	210,188
Total liabilities	239,455	210,188
Stockholders' deficit:
Series A Convertible Preferred stock, $0.0001 par value, 25,000,000 shares authorized, 2,700,000 and 2,700,000 shares issued and outstanding as of June 30, 2019 and June 30, 2018, respectively	270	270
Common stock, $0.0001 par value, 475,000,000 shares authorized, 67,373,008 and 67,373,008 shares issued and outstanding as of June 30, 2019 and June 30, 2018, respectively	6,737	6,737
Additional paid-in capital	70,179	70,179
Stock payable	11,902	0
Accumulated deficit	(316,774)	(259,727)
Total stockholders' deficit	(227,686)	(182,541)
Total liabilities and stockholders' deficit	$ 11,769	$ 27,647

BALANCE SHEETS - Parenthetical

BALANCE SHEETS - Parenthetical - $ / shares	Jun. 30, 2019	Jun. 30, 2018
Details
Preferred Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Preferred Stock, Shares Authorized	25,000,000	25,000,000
Preferred Stock, Shares Outstanding	2,700,000	2,700,000
Common Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Common Stock, Shares Authorized	475,000,000	475,000,000
Common Stock, Shares, Outstanding	67,373,008	67,373,008

STATEMENTS OF OPERATIONS

STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Details
Revenue	$ 43,639	$ 86,715
Costs and expenses:
General and administrative	6,460	24,842
Depreciation and amortization	1,225	1,294
Professional fees	40,126	84,933
Professional fees - related party	36,000	36,000
Total costs and expenses	83,811	147,069
Operating loss	(40,172)	(60,354)
Other expenses:
Interest expense	(16,875)	(22,622)
Gain (Loss) of settlement of debt	0	(30,201)
Total other expenses	(16,875)	(52,823)
Net loss before provision for income taxes	(57,047)	(113,177)
Provision for income tax	0	0
Net income (loss)	$ (57,047)	$ (113,177)
Net loss per common share - basic	$ 0	$ 0
Net loss per common share - diluted	$ 0	$ 0
Weighted average number of common shares outstanding - basic	67,373,008	67,373,008
Weighted average number of common shares outstanding - diluted	67,373,008	67,373,008

STATEMENT OF STOCKHOLDERS' DEFI

STATEMENT OF STOCKHOLDERS' DEFICIT - USD ($)	Preferred Stock	Common Stock	Additional Paid-in Capital	Stock Payables	Retained Earnings	Total
Equity Balance at Jun. 30, 2017	$ 270	$ 6,737	$ 62,862	$ 0	$ (146,550)	$ (76,681)
Equity Balance, Shares at Jun. 30, 2017	2,700,000	67,373,008
Beneficial conversion feature for convertible debt	$ 0	$ 0	6,950	0	0	6,950
Donated capital	0	0	367	0	0	367
Net income (loss)	$ 0	$ 0	0	0	(113,177)	(113,177)
Equity Balance, Shares at Jun. 30, 2018	2,700,000	67,373,008
Equity Balance at Jun. 30, 2018	$ 270	$ 6,737	70,179	0	(259,727)	(182,541)
Conversion of debt	0	0	0	11,902	0	11,902
Net income (loss)	$ 0	$ 0	0	0	(57,047)	(57,047)
Equity Balance, Shares at Jun. 30, 2019	2,700,000	67,373,008
Equity Balance at Jun. 30, 2019	$ 270	$ 6,737	$ 70,179	$ 11,902	$ (316,774)	$ (227,686)

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
CASH FLOWS FROM OPERATING ACTIVITIES
Net income (loss)	$ (57,047)	$ (113,177)
Adjustments to reconcile to net loss to net cash used in operating activities:
Depreciation and amortization	1,225	1,294
Amortization of debt discount	0	13,758
Gain (Loss) of settlement of debt	0	(30,201)
Changes in operating assets and liabilities:
(Increase) decrease in accounts receivable	(1,198)	8,003
(Increase) decrease in prepaid expenses	5,702	51,241
(Increase) decrease in prepaid expenses - related party	3,500	(3,500)
Increase (decrease) in accounts payable	(3,713)	2,295
Increase (decrease) in accounts payable - related party	31,327	(42,271)
Increase (decrease) in accrued interest payable	16,875	2,648
Increase (decrease) in customer deposits	(3,320)	(57,239)
Net cash used in operating activities	(6,649)	(106,747)
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase fixed assets	0	(1,176)
Net cash used in operating activities	0	(1,176)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from notes payable	0	165,000
Repayments to notes payable	0	(15,000)
Proceeds from convertible debt	0	102,000
Repayments to convertible debt	0	(145,151)
Donated capital	0	367
Net cash provided by financing activities	0	107,216
NET CHANGE IN CASH	(6,649)	(707)
CASH AT BEGINNING OF PERIOD	11,494	12,201
CASH AT END OF PERIOD	4,845	11,494
SUPPLEMENTAL INFORMATION:
Interest paid	0	4,300
Income taxes paid	0	0
Non-cash investing and financing activities:
Shares issued as settlement of convertible debt and accrued interest	11,902	118,916
Amortization of debt discount	$ 0	$ 13,758

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Jun. 30, 2019
Notes
Summary of Significant Accounting Policies	NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Organization The Company was incorporated on May 11, 2015 under the laws of the State of Nevada, as Interlink Plus, Inc. Nature of operations The Company will provide services for oversea travel agents on hotel price quotation and negotiation, contract reviewing, detailed guests’ arrangements, hotel check-in assistance, as well as tradeshow services to domestic and international businesses. Additionally, the Company is offering marketing materials and other products for the tradeshows. Year end The Company’s year end is June 30. Cash and cash equivalents For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. The carrying value of these investments approximates fair value. As of June 30, 2019 and 2018, the Company had no cash equivalents. Accounts receivable The allowance for uncollectible accounts receivables is determined principally on the basis of past collection experience as well as consideration of current economic conditions and changes in our customer collection trends. Since the inception of the Company through today, the Company has had no material bad debt write offs and believes its current policy is reasonable. Fixed assets The Company records all property and equipment at cost less accumulated depreciation. Improvements are capitalized while repairs and maintenance costs are expensed as incurred. Depreciation is calculated using the straight-line method over the estimated useful life of the assets, whichever is shorter. Depreciation periods are as follows: Computer equipment 3 years Website The Company capitalizes the costs associated with the development of the Company’s website pursuant to Financial Accounting Standard Board’s (“FASB”) Accounting Standards Codification (“ASC”) Topic 350. Other costs related to the maintenance of the website are expensed as incurred. Amortization is provided over the estimated useful lives of 3 years using the straight-line method for financial statement purposes. Revenue recognition The Company recognizes revenue in accordance with generally accepted accounting principles as outlined in ASC 606, Revenue From Contracts with Customers, which requires that five steps to evaluate revenue recognition: (i) identify the contract with the customer; (ii) identity the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price; and (v) recognize revenue when or as the entity satisfied a performance obligation. Revenue recognition occurs as the services are rendered to customers and upon completion of the hotel stay, when control transfers to customers, provided there are no material remaining performance obligations required of the Company or any matters of customer acceptance. We only record revenue when collectability is probable. The Company provides travelers access to book hotel room reservations through our contracts with lodging suppliers, which provide the Company with rates and availability information for rooms but for which we have no control over the rooms and do not bear inventory risk. The customers pay the Company for merchant hotel transactions prior to departing on their trip, generally when they book the reservation. The payment is recorded in customer deposits on a gross basis until the stayed night occurs, at which point the Company recognizes the revenue, net of amounts paid to suppliers, as this is when our performance obligation is satisfied. As the Company arranges for the service to be provided by the various hotels and does not control the hotel rooms at any time, the Company recognizes the revenue on a net basis. We adopted ASC 606 effective July 1, 2018. Advertising costs Advertising costs are anticipated to be expensed as incurred; however there were no advertising costs included in general and administrative expenses for the years ended June 30, 2019 and 2018. Fair value of financial instruments Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of June 30, 2019 and 2018. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values. These financial instruments include cash, prepaid expenses and accounts payable. Fair values were assumed to approximate carrying values for cash and payables because they are short term in nature and their carrying amounts approximate fair values or they are payable on demand. Level 1: The preferred inputs to valuation efforts are “quoted prices in active markets for identical assets or liabilities,” with the caveat that the reporting entity must have access to that market. Information at this level is based on direct observations of transactions involving the same assets and liabilities, not assumptions, and thus offers superior reliability. However, relatively few items, especially physical assets, actually trade in active markets. Level 2: FASB acknowledged that active markets for identical assets and liabilities are relatively uncommon and, even when they do exist, they may be too thin to provide reliable information. To deal with this shortage of direct data, the board provided a second level of inputs that can be applied in three situations. Level 3: If inputs from levels 1 and 2 are not available, FASB acknowledges that fair value measures of many assets and liabilities are less precise. The board describes Level 3 inputs as “unobservable,” and limits their use by saying they “shall be used to measure fair value to the extent that observable inputs are not available.” This category allows “for situations in which there is little, if any, market activity for the asset or liability at the measurement date”. Earlier in the standard, FASB explains that “observable inputs” are gathered from sources other than the reporting company and that they are expected to reflect assumptions made by market participants. As of June 30, 2018 and 2018, there are no level 2 or level 3 inputs. Earnings per share The Company follows ASC Topic 260 to account for the earnings per share. Basic earning per common share (“EPS”) calculations are determined by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the year. Diluted earning per common share calculations are determined by dividing net income by the weighted average number of common shares and dilutive common share equivalents outstanding. During periods when common stock equivalents, if any, are anti-dilutive they are not considered in the computation. As of June 30, 2019 and 2018, 274,950,806 and 274,563,239 dilutive shares were excluded from the calculation of diluted loss per common share. Income taxes The Company follows ASC Topic 740 for recording the provision for income taxes. Deferred tax assets and liabilities are computed based upon the difference between the financial statement and income tax basis of assets and liabilities using the enacted marginal tax rate applicable when the related asset or liability is expected to be realized or settled. Deferred income tax expenses or benefits are based on the changes in the asset or liability each period. If available evidence suggests that it is more likely than not that some portion or all of the deferred tax assets will not be realized, a valuation allowance is required to reduce the deferred tax assets to the amount that is more likely than not to be realized. Future changes in such valuation allowance are included in the provision for deferred income taxes in the period of change. Deferred income taxes may arise from temporary differences resulting from income and expense items reported for financial accounting and tax purposes in different periods. Deferred taxes are classified as current or non-current, depending on the classification of assets and liabilities to which they relate. Deferred taxes arising from temporary differences that are not related to an asset or liability are classified as current or non-current depending on the periods in which the temporary differences are expected to reverse. The Company applies a more-likely-than-not recognition threshold for all tax uncertainties. ASC Topic 740 only allows the recognition of those tax benefits that have a greater than fifty percent likelihood of being sustained upon examination by the taxing authorities. As of June 30, 2019 and 2018, the Company reviewed its tax positions and determined there were no outstanding, or retroactive tax positions with less than a 50% likelihood of being sustained upon examination by the taxing authorities, therefore this standard has not had a material affect on the Company. The Company does not anticipate any significant changes to its total unrecognized tax benefits within the next 12 months. The Company classifies tax-related penalties and net interest as income tax expense. As of June 30, 2019 and 2018, no income tax expense has been incurred. Use of estimates The preparation of financial statements in conformity with generally accepted accounting principles 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 revenue and expenses during the reporting period. Actual results could differ significantly from those estimates. Concentration of credit risk The Company maintains its cash accounts with banks located in Nevada. The total cash balances are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000 per bank. The Company had cash balances on deposit at June 30, 2019 and 2018 did not exceed the balance insured by the FDIC. Accounts receivable are typically unsecured and are derived from revenue earned from customers primarily located in North America and Asia. Reclassifications Certain prior year amounts have been reclassified for consistency with the current period presentation. These reclassifications had no effect on the reported results of operations. Recent pronouncements ASU 2016-02 - In February 2016, the FASB issued ASU No. 2016-02, "Leases", ("ASC 842") which amended the existing accounting standards for lease accounting, including requiring lessees to recognize most leases on their balance sheets and making targeted changes to lessor accounting. ASC 842 is effective for public companies during interim and annual reporting periods beginning after December 15, 2018, with early adoption permitted. In July 2018, the FASB issued ASU No. 2018-11, which permits entities to record the right-of-use asset and lease liability on the date of adoption, with no requirement to recast comparative periods. We early adopted ASC 842 effective January 1, 2019 using the optional transition method of recognizing a cumulative-effect adjustment to the opening balance of retained earnings on January 1, 2019. Therefore, comparative financial information was not adjusted and continues to be reported under the prior lease accounting guidance in ASC 840. We elected the transition relief package of practical expedients, and as a result, we did not assess 1) whether existing or expired contracts contain embedded leases, 2) lease classification for any existing or expired leases, and 3) whether lease origination costs qualified as initial direct costs. We elected the short-term lease practical expedient by establishing an accounting policy to exclude leases with a term of 12 months or less, as well as the land easement practical expedient for maintaining our current accounting policy for existing or expired land easements. No material impact to the condensed financial statements as we do not have any leases greater than one year.

Going Concern

Going Concern	12 Months Ended
	Jun. 30, 2019
Notes
Going Concern	NOTE 2 - GOING CONCERN The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the recoverability of assets and the satisfaction of liabilities in the normal course of business. As noted above, the Company is in its early stages and, accordingly, has generated slight revenues from operations. Since its inception, the Company has been engaged substantially in financing activities and developing its business plan and incurring start up costs and expenses. As a result, the Company had an accumulated deficit as of June 30, 2019 of $316,774. In addition, the Company’s development activities since inception have been financially sustained through debt and equity financing. These factors raise substantial doubt about the Company’s ability to continue as a going concern. The Company plans to raise capital though debt and equity financing and to continue to generate additional revenue to continue operations. The ability of the Company to continue as a going concern is dependent upon its ability to raise additional capital from the sale of common stock and, ultimately, the achievement of significant operating revenues. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classification of liabilities that might result from this uncertainty.

Prepaid Expenses Disclosure

Prepaid Expenses Disclosure	12 Months Ended
	Jun. 30, 2019
Notes
Prepaid Expenses Disclosure	NOTE 3 - PREPAID EXPENSES As of June 30, 2019, the Company had prepaid transfer agent expenses totaling $1,750. The prepaid professional fees will be expensed on a straight-line basis over the remaining life of the service period. As of June 30, 2018, the Company had prepaid transfer agent expenses totaling $375 and prepaid consulting fees of $3,500 to a related party. The prepaid professional fees will be expensed on a straight-line basis over the remaining life of the service period.

Fixed Assets Disclosure

Fixed Assets Disclosure	12 Months Ended
	Jun. 30, 2019
Notes
Fixed Assets Disclosure	NOTE 4 - FIXED ASSETS The following is a summary of fixed asset costs: June 30, 2019 June 30, 2018 Fixed asset $ 1,176 $ 1,176 Less: accumulated amortization (686) (294) Fixed asset, net $ 490 $ 882 Depreciation expense for the years ended June 30, 2019 and 2018, was $392 and $294, respectively.

Website Disclosure

Website Disclosure	12 Months Ended
	Jun. 30, 2019
Notes
Website Disclosure	NOTE 5 - WEBSITE The following is a summary of website costs: June 30, 2019 June 30, 2018 Website $ 3,500 $ 1,500 Less: Accumulated amortization (3,132) (2,299) Website, net $ 368 $ 1,201 Amortization expense for the years ended June 30, 2019 and 2018 was $833 and $1,000, respectively.

Notes Payable Disclosure

Notes Payable Disclosure	12 Months Ended
	Jun. 30, 2019
Notes
Notes Payable Disclosure	NOTE 6 - NOTES PAYABLE On June 15, 2018, the Company executed a promissory note with an entity for $150,000. The unsecured note bears interest at 10% per annum and is due in two business days after demand for payment. As of June 30, 2019, the principal balance is $150,000 and accrued interest is $15,822. As of June 30, 2018, the principal balance is $150,000 and accrued interest is $658. Interest expense for the years ended June 30, 2019 and 2018 was $15,164 and $658, respectively.

Convertible Debt Disclosure

Convertible Debt Disclosure	12 Months Ended
	Jun. 30, 2019
Notes
Convertible Debt Disclosure	NOTE 7 - CONVERTIBLE DEBT On December 23, 2015, the Company executed a promissory note with a related party for $5,000. The unsecured note bears interest at 10% per annum and is due upon demand. During July 2017, the terms of the loan were negotiated and accrued interest was added to the principal balance. The interest rate is 20% per annum starting August 1, 2017 and is convertible at a fixed conversion rate equal to $0.005 per share. The Company recorded a beneficial conversion feature of $5,789. The loan has a prepayment penalty. On December 22, 2017, the note was sold to an unrelated third party. On March 14, 2018, the note was sold to another unrelated third party. During the year ended June 30, 2018, this loan was paid in full and settled. On February 26, 2016, the Company executed a promissory note with a related party for $1,000. The unsecured note bears interest at 10% per annum and is due upon demand. During July 2017, the terms of the loan were negotiated and accrued interest was added to the principal balance. The interest rate is 20% per annum starting August 1, 2017 and is convertible at a fixed conversion rate equal to $0.005 per share. The Company recorded a beneficial conversion feature of $1,161. The loan is due on July 31, 2018. The loan has a prepayment penalty. On December 22, 2017, the note was sold to an unrelated third party. On March 14, 2018, the note was sold to another unrelated third party. During the year ended June 30, 2018, this loan was paid in full and settled. On May 22, 2015, the Company executed a convertible promissory note with a related party for $4,000. The unsecured note bears interest at 10% per annum and is due on May 22, 2017. This note is convertible at $0.005 per share and can be converted on or before the maturity date of May 22, 2017. During July 2017, the partied agreed to extend the maturity date to July 31, 2018. On December 22, 2017, the note was sold to an unrelated third party. On March 14, 2018, the note was sold to another unrelated third party. During the year ended June 30, 2019, the noteholder requested to convert the entire balance of principal and accrued interest into 1,114,000 shares of common stock. Since the shares were not issued as of June 30, 2019, the Company record stock payable of $5,570. The shares were issued in August 2019. On January 26, 2018, the Company executed a convertible promissory note for $65,000. The unsecured note bears interest at 8% per annum and is due on October 30, 2018. This note cannot be converted for the initial 180-day period and is convertible at discount of 39% of the market price based on the previous ten days of trading. This note has prepayment penalties. During the year ended June 30, 2018, this loan was paid in full and settled. The Company recorded a loss on settlement in 2018 on this loan totaling $(18,121). On March 5, 2018, the Company executed a convertible promissory note for $43,000. The unsecured note bears interest at 8% per annum and is due on December 15, 2018. This note cannot be converted for the initial 180-day period and is convertible at discount of 39% of the market price based on the previous ten days of trading. This note has prepayment penalties. During the year ended June 30, 2018, this loan was paid in full and settled. The Company recorded a loss on settlement in 2018 on this loan totaling $(12,080). On April 25, 2016, the Company executed a convertible promissory note with an entity for $5,000. The unsecured note bears interest at 10% per annum and is due on April 25, 2017. This note is convertible at $0.005 per share and can be converted on or before the maturity date of April 25, 2017. During July 2017, the partied agreed to extend the maturity date to July 31, 2018. On December 22, 2017, the note was sold to an unrelated third party. On March 14, 2018, the note was sold to another unrelated third party. On July 15, 2016, the Company executed a convertible promissory note with an entity for $5,000. The unsecured note bears interest at 10% per annum and is due on July 15, 2017. This note is convertible at $0.005 per share and can be converted on or before the maturity date of July 15, 2017. During July 2017, the partied agreed to extend the maturity date to July 31, 2018. On December 22, 2017, the note was sold to an unrelated third party. On March 14, 2018, the note was sold to another unrelated third party. On August 18, 2016, the Company executed a convertible promissory note with an entity for $5,000. The unsecured note bears interest at 10% per annum and is due on August 18, 2017. This note is convertible at $0.005 per share and can be converted on or before the maturity date of September 27, 2018. On December 22, 2017, the note was sold to an unrelated third party. On March 14, 2018, the note was sold to another unrelated third party. During the year ended June 30, 2019, the noteholder requested to convert the entire balance of principal and accrued interest into 1,266,389 shares of common stock. Since the shares were not issued as of June 30, 2019, the Company record stock payable of $6,332. The shares were issued in August 2019. As of June 30, 2019, all of the convertible debt is in default and the Company is renegotiating to extend the maturity date of the convertible promissory notes. As of June 30, 2019, the balance of accrued interest was $3,104. The interest expense for the year ended June 30, 2018 was $1,711 including amortization of debt discount of $0. As of June 30, 2018, the balance of accrued interest was $4,295. The interest expense for the year ended June 30, 2018 was $21,964 including amortization of debt discount of $13,625. The amortization of the debt discount was related to beneficial conversion feature on some of the convertible notes.

Commitments and Contingencies D

Commitments and Contingencies Disclosure	12 Months Ended
	Jun. 30, 2019
Notes
Commitments and Contingencies Disclosure	NOTE 8 - COMMITMENTS AND CONTINGENCIES As of June 30, 2019 and 2018, we did not have any known commitments or contingencies other than our notes payable and convertible debt. Legal matter contingencies The Company believes, based on current knowledge and after consultation with counsel, that it is not currently party to any material pending proceedings, individually or in the aggregate, the resolution of which would have a material effect on the Company. Provisions for losses are established in accordance with ASC 450, “Contingencies” when warranted. Once established, such provisions are adjusted when there is more information available of when an event occurs requiring a change.

Stockholders' Equity, Disclosur

Stockholders' Equity, Disclosure	12 Months Ended
	Jun. 30, 2019
Notes
Stockholders' Equity, Disclosure	NOTE 9 - STOCKHOLDERS’ EQUITY The Company is authorized to issue 475,000,000 shares of its $0.0001 par value common stock and 25,000,000 shares of its $0.0001 par value preferred stock. The Series A convertible preferred stock have a liquidation preference of $0.10 per share, have super voting rights of 100 votes per share, and each share of Series A may be converted into 100 shares of common stock. Common stock During the year ended June 30, 2018, the Company recorded $6,950 to additional paid in capital for beneficial conversion feature on the convertible debt and $367 in donated capital. During the year ended June 30, 2019, the Company recorded stock payable of $11,902 for the debt conversion. The shares were issued in August 2019.

Warrants and Options Disclosure

Warrants and Options Disclosure	12 Months Ended
	Jun. 30, 2019
Notes
Warrants and Options Disclosure	NOTE 10 - WARRANTS AND OPTIONS As of June 30, 2019 and 2018, there were no warrants or options outstanding to acquire any additional shares of common stock.

Income Taxes Disclosures

Income Taxes Disclosures	12 Months Ended
	Jun. 30, 2019
Notes
Income Taxes Disclosures	NOTE 11 - INCOME TAXES At June 30, 2019 and 2018, the Company had a federal operating loss carryforward of approximately $317,000 and $260,000 which begins to expire in 2035. Components of net deferred tax assets, including a valuation allowance, are as follows at June 30, 2019 and 2018: 2019 2018 Deferred tax assets: Net operating loss carryforward $ 63,000 $ 52,000 Total deferred tax assets 63,000 52,000 Less: Valuation allowance (63,000) (52,000) Net deferred tax assets $ - $ - The valuation allowance for deferred tax assets as of June 30, 2019 and 2018 was $63,000 and $52,000, respectively, which will begin to expire in 2035. In assessing the recovery of the deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income in the periods in which those temporary differences become deductible. Management considers the scheduled reversals of future deferred tax assets, projected future taxable income, and tax planning strategies in making this assessment. As a result, management determined it was more likely than not the deferred tax assets would not be realized as of June 30, 2019 and 2018 and maintained a full valuation allowance. Reconciliation between the statutory rate and the effective tax rate is as follows at June 30, 2019 and 2018: 2019 2018 Federal statutory rate (21.0)% (32.0)% State taxes, net of federal benefit (0.00)% (0.00)% Change in valuation allowance 21.0% 32.0% Effective tax rate 0.0% 0.0%

Related Party Transactions

Related Party Transactions	12 Months Ended
	Jun. 30, 2019
Notes
Related Party Transactions	NOTE 12 - RELATED PARTY TRANSACTIONS On July 1, 2017, the Company executed a consulting agreement Company owned and controlled with a former officer and director and current shareholder at a rate of $3,000 per month. The Company or entity may terminate with 30 days written notice. During the years ended June 30, 2019 and 2018, the Company had professional fees - related party totaling $36,000 and $36,000, respectively. As of June 30, 2019, there was prepaid expense - related party of $0 and accounts payable - related party balance was $26,500. As of June 30, 2018, there was prepaid expense - related party of $3,500 and accounts payable - related party balance was $0. On July 11, 2015, the Company executed a consulting agreement for a period of three years with a former officer and director and current shareholder at a rate of $3,000 per month. On July 1, 2017, the parties mutually agreed to terminate the agreement. The Company still has amounts outstanding related to this agreement, and as of June 30, 2019 and 2018, the accounts payable - related party balance was $19,555 and $14,729, respectively. The increase during the year ended June 30, 2019 was based on the individual taking back the responsibility over the credit card and paying for the balance totaling $4,826. The individual can choose her monthly compensation in the form of 300,000 shares of common stock or $3,000 payable at the Company’s discretion.

Subsequent Events

Subsequent Events	12 Months Ended
	Jun. 30, 2019
Notes
Subsequent Events	NOTE 13 - SUBSEQUENT EVENTS During August of 2019, the Company issued 2,380,389 shares of common stock and reduced the stock payable balance by $11,902 to $0.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies: Organization (Policies)	12 Months Ended
	Jun. 30, 2019
Policies
Organization	Organization The Company was incorporated on May 11, 2015 under the laws of the State of Nevada, as Interlink Plus, Inc.

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Summary of Significant Accounting Policies: Year End Policy (Policies)	12 Months Ended
	Jun. 30, 2019
Policies
Year End Policy	Year end The Company’s year end is June 30.

Summary of Significant Accoun_4

Summary of Significant Accounting Policies: Cash and Cash Equivalents Policy (Policies)	12 Months Ended
	Jun. 30, 2019
Policies
Cash and Cash Equivalents Policy	Cash and cash equivalents For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. The carrying value of these investments approximates fair value. As of June 30, 2019 and 2018, the Company had no cash equivalents.

Summary of Significant Accoun_5

Summary of Significant Accounting Policies: Accounts Receivable, Policy (Policies)	12 Months Ended
	Jun. 30, 2019
Policies
Accounts Receivable, Policy	Accounts receivable The allowance for uncollectible accounts receivables is determined principally on the basis of past collection experience as well as consideration of current economic conditions and changes in our customer collection trends. Since the inception of the Company through today, the Company has had no material bad debt write offs and believes its current policy is reasonable.

Summary of Significant Accoun_6

Summary of Significant Accounting Policies: Fixed Assets Policy (Policies)	12 Months Ended
	Jun. 30, 2019
Policies
Fixed Assets Policy	Fixed assets The Company records all property and equipment at cost less accumulated depreciation. Improvements are capitalized while repairs and maintenance costs are expensed as incurred. Depreciation is calculated using the straight-line method over the estimated useful life of the assets, whichever is shorter. Depreciation periods are as follows: Computer equipment 3 years

Summary of Significant Accoun_7

Summary of Significant Accounting Policies: Website Policy (Policies)	12 Months Ended
	Jun. 30, 2019
Policies
Website Policy	Website The Company capitalizes the costs associated with the development of the Company’s website pursuant to Financial Accounting Standard Board’s (“FASB”) Accounting Standards Codification (“ASC”) Topic 350. Other costs related to the maintenance of the website are expensed as incurred. Amortization is provided over the estimated useful lives of 3 years using the straight-line method for financial statement purposes.

Summary of Significant Accoun_8

Summary of Significant Accounting Policies: Revenue Recognition Policy (Policies)	12 Months Ended
	Jun. 30, 2019
Policies
Revenue Recognition Policy	Revenue recognition The Company recognizes revenue in accordance with generally accepted accounting principles as outlined in ASC 606, Revenue From Contracts with Customers, which requires that five steps to evaluate revenue recognition: (i) identify the contract with the customer; (ii) identity the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price; and (v) recognize revenue when or as the entity satisfied a performance obligation. Revenue recognition occurs as the services are rendered to customers and upon completion of the hotel stay, when control transfers to customers, provided there are no material remaining performance obligations required of the Company or any matters of customer acceptance. We only record revenue when collectability is probable. The Company provides travelers access to book hotel room reservations through our contracts with lodging suppliers, which provide the Company with rates and availability information for rooms but for which we have no control over the rooms and do not bear inventory risk. The customers pay the Company for merchant hotel transactions prior to departing on their trip, generally when they book the reservation. The payment is recorded in customer deposits on a gross basis until the stayed night occurs, at which point the Company recognizes the revenue, net of amounts paid to suppliers, as this is when our performance obligation is satisfied. As the Company arranges for the service to be provided by the various hotels and does not control the hotel rooms at any time, the Company recognizes the revenue on a net basis. We adopted ASC 606 effective July 1, 2018.

Summary of Significant Accoun_9

Summary of Significant Accounting Policies: Advertising Costs Policy (Policies)	12 Months Ended
	Jun. 30, 2019
Policies
Advertising Costs Policy	Advertising costs Advertising costs are anticipated to be expensed as incurred; however there were no advertising costs included in general and administrative expenses for the years ended June 30, 2019 and 2018.

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Summary of Significant Accounting Policies: Fair Value of Financial Instruments Policy (Policies)	12 Months Ended
	Jun. 30, 2019
Policies
Fair Value of Financial Instruments Policy	Fair value of financial instruments Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of June 30, 2019 and 2018. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values. These financial instruments include cash, prepaid expenses and accounts payable. Fair values were assumed to approximate carrying values for cash and payables because they are short term in nature and their carrying amounts approximate fair values or they are payable on demand. Level 1: The preferred inputs to valuation efforts are “quoted prices in active markets for identical assets or liabilities,” with the caveat that the reporting entity must have access to that market. Information at this level is based on direct observations of transactions involving the same assets and liabilities, not assumptions, and thus offers superior reliability. However, relatively few items, especially physical assets, actually trade in active markets. Level 2: FASB acknowledged that active markets for identical assets and liabilities are relatively uncommon and, even when they do exist, they may be too thin to provide reliable information. To deal with this shortage of direct data, the board provided a second level of inputs that can be applied in three situations. Level 3: If inputs from levels 1 and 2 are not available, FASB acknowledges that fair value measures of many assets and liabilities are less precise. The board describes Level 3 inputs as “unobservable,” and limits their use by saying they “shall be used to measure fair value to the extent that observable inputs are not available.” This category allows “for situations in which there is little, if any, market activity for the asset or liability at the measurement date”. Earlier in the standard, FASB explains that “observable inputs” are gathered from sources other than the reporting company and that they are expected to reflect assumptions made by market participants. As of June 30, 2018 and 2018, there are no level 2 or level 3 inputs.

Summary of Significant Accou_11

Summary of Significant Accounting Policies: Earnings Per Share Policy (Policies)	12 Months Ended
	Jun. 30, 2019
Policies
Earnings Per Share Policy	Earnings per share The Company follows ASC Topic 260 to account for the earnings per share. Basic earning per common share (“EPS”) calculations are determined by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the year. Diluted earning per common share calculations are determined by dividing net income by the weighted average number of common shares and dilutive common share equivalents outstanding. During periods when common stock equivalents, if any, are anti-dilutive they are not considered in the computation. As of June 30, 2019 and 2018, 274,950,806 and 274,563,239 dilutive shares were excluded from the calculation of diluted loss per common share.

Summary of Significant Accou_12

Summary of Significant Accounting Policies: Income Tax, Policy (Policies)	12 Months Ended
	Jun. 30, 2019
Policies
Income Tax, Policy	Income taxes The Company follows ASC Topic 740 for recording the provision for income taxes. Deferred tax assets and liabilities are computed based upon the difference between the financial statement and income tax basis of assets and liabilities using the enacted marginal tax rate applicable when the related asset or liability is expected to be realized or settled. Deferred income tax expenses or benefits are based on the changes in the asset or liability each period. If available evidence suggests that it is more likely than not that some portion or all of the deferred tax assets will not be realized, a valuation allowance is required to reduce the deferred tax assets to the amount that is more likely than not to be realized. Future changes in such valuation allowance are included in the provision for deferred income taxes in the period of change. Deferred income taxes may arise from temporary differences resulting from income and expense items reported for financial accounting and tax purposes in different periods. Deferred taxes are classified as current or non-current, depending on the classification of assets and liabilities to which they relate. Deferred taxes arising from temporary differences that are not related to an asset or liability are classified as current or non-current depending on the periods in which the temporary differences are expected to reverse. The Company applies a more-likely-than-not recognition threshold for all tax uncertainties. ASC Topic 740 only allows the recognition of those tax benefits that have a greater than fifty percent likelihood of being sustained upon examination by the taxing authorities. As of June 30, 2019 and 2018, the Company reviewed its tax positions and determined there were no outstanding, or retroactive tax positions with less than a 50% likelihood of being sustained upon examination by the taxing authorities, therefore this standard has not had a material affect on the Company. The Company does not anticipate any significant changes to its total unrecognized tax benefits within the next 12 months. The Company classifies tax-related penalties and net interest as income tax expense. As of June 30, 2019 and 2018, no income tax expense has been incurred.

Summary of Significant Accou_13

Summary of Significant Accounting Policies: Use of Estimates Policy (Policies)	12 Months Ended
	Jun. 30, 2019
Policies
Use of Estimates Policy	Use of estimates The preparation of financial statements in conformity with generally accepted accounting principles 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 revenue and expenses during the reporting period. Actual results could differ significantly from those estimates.

Summary of Significant Accou_14

Summary of Significant Accounting Policies: Concentration Risk, Policy (Policies)	12 Months Ended
	Jun. 30, 2019
Policies
Concentration Risk, Policy	Concentration of credit risk The Company maintains its cash accounts with banks located in Nevada. The total cash balances are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000 per bank. The Company had cash balances on deposit at June 30, 2019 and 2018 did not exceed the balance insured by the FDIC. Accounts receivable are typically unsecured and are derived from revenue earned from customers primarily located in North America and Asia.

Summary of Significant Accou_15

Summary of Significant Accounting Policies: Reclassification, Policy (Policies)	12 Months Ended
	Jun. 30, 2019
Policies
Reclassification, Policy	Reclassifications Certain prior year amounts have been reclassified for consistency with the current period presentation. These reclassifications had no effect on the reported results of operations.

Summary of Significant Accou_16

Summary of Significant Accounting Policies: Recent Pronouncements (Policies)	12 Months Ended
	Jun. 30, 2019
Policies
Recent Pronouncements	Recent pronouncements ASU 2016-02 - In February 2016, the FASB issued ASU No. 2016-02, "Leases", ("ASC 842") which amended the existing accounting standards for lease accounting, including requiring lessees to recognize most leases on their balance sheets and making targeted changes to lessor accounting. ASC 842 is effective for public companies during interim and annual reporting periods beginning after December 15, 2018, with early adoption permitted. In July 2018, the FASB issued ASU No. 2018-11, which permits entities to record the right-of-use asset and lease liability on the date of adoption, with no requirement to recast comparative periods. We early adopted ASC 842 effective January 1, 2019 using the optional transition method of recognizing a cumulative-effect adjustment to the opening balance of retained earnings on January 1, 2019. Therefore, comparative financial information was not adjusted and continues to be reported under the prior lease accounting guidance in ASC 840. We elected the transition relief package of practical expedients, and as a result, we did not assess 1) whether existing or expired contracts contain embedded leases, 2) lease classification for any existing or expired leases, and 3) whether lease origination costs qualified as initial direct costs. We elected the short-term lease practical expedient by establishing an accounting policy to exclude leases with a term of 12 months or less, as well as the land easement practical expedient for maintaining our current accounting policy for existing or expired land easements. No material impact to the condensed financial statements as we do not have any leases greater than one year.

Fixed Assets Disclosure_ Summar

Fixed Assets Disclosure: Summary of Fixed Assets (Tables)	12 Months Ended
	Jun. 30, 2019
Tables/Schedules
Summary of Fixed Assets	June 30, 2019 June 30, 2018 Fixed asset $ 1,176 $ 1,176 Less: accumulated amortization (686) (294) Fixed asset, net $ 490 $ 882

Website Disclosure_ Summary of

Website Disclosure: Summary of website costs (Tables)	12 Months Ended
	Jun. 30, 2019
Tables/Schedules
Summary of website costs	June 30, 2019 June 30, 2018 Website $ 3,500 $ 1,500 Less: Accumulated amortization (3,132) (2,299) Website, net $ 368 $ 1,201

Income Taxes Disclosures_ Sched

Income Taxes Disclosures: Schedule of Deferred Tax Assets and Liabilities (Tables)	12 Months Ended
	Jun. 30, 2019
Tables/Schedules
Schedule of Deferred Tax Assets and Liabilities	2019 2018 Deferred tax assets: Net operating loss carryforward $ 63,000 $ 52,000 Total deferred tax assets 63,000 52,000 Less: Valuation allowance (63,000) (52,000) Net deferred tax assets $ - $ -

Income Taxes Disclosures_ Sch_2

Income Taxes Disclosures: Schedule of Effective Income Tax Rate Reconciliation (Tables)	12 Months Ended
	Jun. 30, 2019
Tables/Schedules
Schedule of Effective Income Tax Rate Reconciliation	2019 2018 Federal statutory rate (21.0)% (32.0)% State taxes, net of federal benefit (0.00)% (0.00)% Change in valuation allowance 21.0% 32.0% Effective tax rate 0.0% 0.0%

Summary of Significant Accou_17

Summary of Significant Accounting Policies: Fixed Assets Policy (Details)	12 Months Ended
	Jun. 30, 2019
Computer Equipment
Property, Plant and Equipment, Useful Life	3 years

Going Concern (Details)

Going Concern (Details) - USD ($)	Jun. 30, 2019	Jun. 30, 2018
Details
Accumulated deficit	$ 316,774	$ 259,727

Prepaid Expenses Disclosure (De

Prepaid Expenses Disclosure (Details) - USD ($)	Jun. 30, 2019	Jun. 30, 2018
Prepaid expenses	$ 1,750	$ 7,452
Prepaid expenses - related party	0	3,500
Prepaid transfer agent expenses
Prepaid expenses	$ 1,750	375
Prepaid consulting fees to related party
Prepaid expenses - related party		$ 3,500

Fixed Assets Disclosure_ Summ_2

Fixed Assets Disclosure: Summary of Fixed Assets (Details) - USD ($)	Jun. 30, 2019	Jun. 30, 2018
Details
Fixed asset	$ 1,176	$ 1,176
Amount of accumulated amortization	(686)	(294)
Fixed assets, net	$ 490	$ 882

Fixed Assets Disclosure (Detail

Fixed Assets Disclosure (Details) - USD ($)	12 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Details
Depreciation expense	$ 392	$ 294

Website Disclosure_ Summary o_2

Website Disclosure: Summary of website costs (Details) - USD ($)	Jun. 30, 2019	Jun. 30, 2018
Details
Website, gross	$ 3,500	$ 1,500
Website, accumulated amortization	(3,132)	(2,299)
Website, net	$ 368	$ 1,201

Website Disclosure (Details)

Website Disclosure (Details) - USD ($)	12 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Details
Amortization of website costs	$ 833	$ 1,000

Notes Payable Disclosure (Detai

Notes Payable Disclosure (Details) - USD ($)	Jun. 30, 2019	Jun. 30, 2018
Notes payable	$ 150,000	$ 150,000
Promissory note - June 15, 2018
Interest rate per annum	10.00%
Notes payable	$ 150,000	150,000
Accrued interest payable	$ 15,822	$ 658

Convertible Debt Disclosure (De

Convertible Debt Disclosure (Details) - USD ($)	12 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Repayments to convertible debt	$ 0	$ 145,151
Stock payable	11,902	0
Gain (Loss) of settlement of debt	0	(30,201)
Convertible promissory note - Dec 23, 2015
Repayments to convertible debt		5,000
Convertible promissory note - Feb 26, 2016
Repayments to convertible debt		1,000
Convertible promissory note - May 22, 2015
Amount of debt converted for common stock	$ 4,000
Common stock issued for convertible debt	1,114,000
Stock payable	$ 5,570
Convertible promissory note - Jan 26, 2018
Repayments to convertible debt		65,000
Gain (Loss) of settlement of debt		(18,121)
Convertible promissory note - Mar 5, 2018
Repayments to convertible debt		43,000
Gain (Loss) of settlement of debt		(12,080)
Convertible promissory note - April 25, 2016
Convertible debt, net	5,000
Convertible promissory note - July 15, 2016
Convertible debt, net	5,000
Convertible promissory note - August 18, 2016
Amount of debt converted for common stock	$ 5,000
Common stock issued for convertible debt	1,266,389
Stock payable	$ 6,332
Convertible debt amounts
Accrued interest payable	3,104	4,295
Interest expense	$ 1,711	$ 21,964

Stockholders' Equity, Disclos_2

Stockholders' Equity, Disclosure (Details) - USD ($)	12 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Details
Common stock shares authorized for issuance	475,000,000	475,000,000
Common stock par value	$ 0.0001	$ 0.0001
Preferred (Series A) shares authorized for issuance	25,000,000	25,000,000
Preferred stock par value	$ 0.0001	$ 0.0001
Series A convertible preferred stock preference	$ 0.10
Additional paid in capital for beneficial conversion feature on the convertible debt		$ 6,950
Donated capital		$ 367
Conversion of debt, stock payable	$ 11,902

Income Taxes Disclosures_ Sch_3

Income Taxes Disclosures: Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	Jun. 30, 2019	Jun. 30, 2018
Details
Net operating loss carryforward	$ 63,000	$ 52,000
Deferred tax assets, gross	63,000	52,000
Less: Valuation allowance	(63,000)	(52,000)
Deferred tax assets, net	$ 0	$ 0

Income Taxes Disclosures_ Sch_4

Income Taxes Disclosures: Schedule of Effective Income Tax Rate Reconciliation (Details)	12 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Details
Federal statutory rate	(21.00%)	(32.00%)
State taxes, net of federal benefit	(0.00%)	(0.00%)
Change in valuation allowance	21.00%	32.00%
Effective tax rate	0.00%	0.00%

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)	12 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Professional fees - related party	$ 36,000	$ 36,000
Accounts payable - related party	46,056	14,729
Prepaid expenses - related party	0	3,500
Consulting agreement with company owned and controlled by a current shareholder
Monthly compensation	3,000
Professional fees - related party	36,000	36,000
Accounts payable - related party	26,500
Prepaid expenses - related party		3,500
Consulting agreement with current shareholder
Monthly compensation	3,000
Accounts payable - related party	$ 19,555	$ 14,729

Subsequent Events (Details)

Subsequent Events (Details) - USD ($)	1 Months Ended	12 Months Ended
	Aug. 31, 2019	Jun. 30, 2019
Conversion of debt, stock payable		$ 11,902
Subsequent Event
Common stock issued for convertible debt	2,380,389
Conversion of debt, stock payable	$ 0