Armada Enterprises (BMHM) 10-K 17 Apr 18 2017 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2017	Apr. 17, 2018	Jun. 30, 2017
Document and Entity Information:
Entity Registrant Name	ARMADA ENTERPRISES LP
Entity Central Index Key	1,644,889
Document Type	10-K
Document Period End Date	Dec. 31, 2017
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filer	No
Entity's Reporting Status Current	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 0
Entity Common Stock, Shares Outstanding		212,634,165
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,017

Balance Sheet

Balance Sheet - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Current assets
Cash and cash equivalents
Total current assets
TOTAL ASSETS	0	0
Current liabilities
Accounts payable, trade	15,207	17,115
Accrued expenses and other current liabilities	514,268	9,529
Loans and convertible notes payable, short-term, net of unamortized debt discount of $0 and $84,000, respectively.	115,360	17,867
Advance from related parties	27,366
Derivative liability	380,689	332,249
Total current liabilities	1,052,890	376,760
Long-term liabilities
TOTAL LIABILITIES	1,052,890	376,760
Limited Partners
Additional paid-in capital		55,464
Accumulated deficit	(2,799,513)	(432,488)
TOTAL PARTNERSHIP CAPITAL	(1,052,890)	(376,760)
TOTAL LIABILITIES AND PARTNERSHIP CAPITAL	0	0
Common Units [Member]
General Partner
General Partner capital account	1,326,130	200
Limited Partners
Limited Partners capital account	420,493	64
Subordinated Units [Member]
General Partner
General Partner capital account
Limited Partners
Limited Partners capital account

Balance Sheet (Parenthetical)

Balance Sheet (Parenthetical) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Unamortized debt discount net	$ 0	$ 84,000
Common Units [Member]
General Partners capital account units issued	2,000,000	2,000,000
General Partners capital account units outstanding	2,000,000	2,000,000
Limited Partners capital account units issued	634,165	634,165
Limited Partners capital account units outstanding	634,165	634,165
Subordinated Units [Member]
General Partners capital account units issued
General Partners capital account units outstanding
Limited Partners capital account units issued
Limited Partners capital account units outstanding

Statement of Operations

Statement of Operations - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Income Statement [Abstract]
Revenues
Operating expenses
Travel and entertainment		17,154
Professional fees	530,167	148,960
General and administrative costs		1,968
Total operating expenses	530,167	168,082
Loss from operations	(530,167)	(168,082)
Other income (expenses)
Financing costs	(13,523)	(2,008)
Gain (loss) on change in fair value of derivative liability on debt	(48,440)	(232,249)
Amortization of debt discount	(84,000)	(16,000)
Revaluation of warrants	(1,690,895)
Loss before provision for income tax	(2,367,025)	(418,339)
Provision for income tax
Net loss	$ (2,367,025)	$ (418,339)
Net loss per common partnership unit
Common and subordinated	$ (0.90)	$ (0.16)
Weighted average partnership units outstanding
Common and subordinated	2,634,165	2,626,883

Statement of Changes in Partner

Statement of Changes in Partnership Capital - USD ($)	General Partner’s Equity [Member]	Limited Partners’ Equity [Member]	Additional Paid-In Capital [Member]	Accumulated Deficit [Member]	Total
Balance at Dec. 31, 2015	$ 200	$ 59		$ (14,149)	$ (13,890)
Limited partnership units issued for compensation		4			4
Limited partnership units issued on warrant exercise		1	24,989		24,990
Additional paid-in capital - cancellation of loan note			30,475		30,475
Net loss for year ended				(418,339)	(418,339)
Balance at Dec. 31, 2016	200	64	55,464	(432,488)	(376,760)
Loss on modification of warrants			1,690,895		1,690,895
Reallocate capital on conversion to LP	1,325,930	420,429	(1,746,359)
Net loss for year ended				(2,367,025)	(2,367,025)
Balance at Dec. 31, 2017	$ 1,326,130	$ 420,493		$ (2,799,513)	$ (1,052,890)

Statement of Cash Flow

Statement of Cash Flow - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (2,367,025)	$ (418,339)
Adjustments to reconcile net loss to net cash used in operating activities:
Common partnership units issued for compensation		4
Amortization of debt discount	84,000	16,000
Loss (gain) on change in fair value derivative liability	48,440	232,249
Revaluation of warrants	1,690,895
Changes in operating assets and liabilities:
Accounts payable and accrued expenses	516,324	27,761
NET CASH USED IN OPERATING ACTIVITIES	(27,366)	(142,325)
CASH FLOWS FROM INVESTING ACTIVITIES
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from convertible note issuance		100,000
Proceeds from exercise of warrants		24,990
Proceeds from related party advances	27,366	17,335
NET CASH PROVIDED BY FINANCING ACTIVITIES	27,366	142,325
NET INCREASE (DECREASE) IN CASH
Cash, beginning of year
Cash, end of year
SUPPLEMENTAL DISCLOSURES:
Interest paid
Income taxes paid
Non-Cash Investing and Financing Activities:
Related party convertible loans cancelled and reclassified to paid-in capital as capital contribution		30,475
Debt discount on issuance of convertible note		100,000
Initial derivative liability on debt		$ 331,973

Nature and Background of Busine

Nature and Background of Business	12 Months Ended
	Dec. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature and Background of Business	NOTE 1. NATURE AND BACKGROUND OF BUSINESS Armada Enterprises, LP (“the Company” or “the Issuer”), formerly known as BIM Homes, Inc., was originally organized under the laws of the State of Delaware on March 6, 2014 as part of the implementation of the Chapter 11 plan of reorganization of Pacific Shores Development, Inc. (“PSD”). Under PSD’s Plan of Reorganization, as confirmed by the U.S. Bankruptcy Court for the Southern District of California, the Company was incorporated to: (1) receive and own the interest which PSD had in a development business which focused on the construction of low cost homes; and (2) issue shares of its common stock to PSD’s general unsecured creditors and its administrative creditors. The Company has been in the development stage since its formation and has not yet realized any revenues from its planned operations. Effective June 17, 2016, six stockholders and warrant holders of BIM Homes, Inc. (the “Company”) sold, via a series of separate agreements, an aggregate of 2,495,000 shares of the Company’s common stock and warrants to purchase 2,500,000 shares of the Company’s common stock to four purchasers. One of the purchasers was Armada Enterprises GP, LLC (“Armada GP”), who purchased 2,000,000 units, each consisting of one share of restricted common stock one warrant to purchase a share of common stock. This resulted in a change of control of the Company, whereby Armada GP, having purchased 2,000,000 of the 2,630,000 shares outstanding as of June 17, 2016, or approximately 76% of the issued and outstanding common stock, became the controlling shareholder of the Company. On conversion of the Company to a limited partnership, these shares became limited partnership units on a 1:1 conversion basis. Effective July 6, 2016, the Company’s existing officers and directors resigned, and Armada GP appointed its general counsel, Milan Saha, to be the Company’s Chief Executive Officer, President, Secretary, Treasurer and sole director. On October 28, 2016, the Company’s board of directors approved a plan for conversion of the Company from a corporation to a publicly traded limited partnership. In accordance with an agreement executed in October 2017, the Company is now managed by Armada Enterprises GP, LLC, a Delaware limited liability company and currently the majority shareholder of the Company, as the Company’s general partner. On July 14, 2017, the Company filed a definitive Proxy Statement, outlining the proposed conversion of the Company into a Limited Partnership, the change of name of the Company to Armada Enterprises, LP and, on successful completion of this proposed conversion and name change, the contribution of certain assets from Armada Enterprises GP, LLC in exchange for Armada Enterprises LP Units. The conversion and name change were subject to a shareholder vote, which was required to be unanimous, and was completed on October 11, 2017. Final FINRA approval for the change was received on December 27, 2017, allowing the Company to be treated as a Limited Partnership from that date, and managed by the General Partner, Armada Enterprises GP, LLC. The Company converted all 2,634,165 shares of common stock issued and outstanding on that day into limited partnership units on a 1:1 basis. The execution of a contribution agreement, whereby Armada GP contributed its assets to Armada Enterprises, LP in exchange for LP units, was completed in January 2018, and the LP units were distributed on January 23, 2018.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and include all the notes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for fair presentation of the financial statements have been included. 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 revenues and expenses during the reporting period. Actual results could differ from those estimates. Cash and Cash Equivalents For the Balance Sheet and Statements of Cash Flows, all highly liquid investments with maturity of three months or less are considered to be cash equivalents. The Company had no cash equivalents as of December 31, 2017. Income Taxes Prior to conversion from a C Corporation to a Limited Partnership, income taxes were provided in accordance with the FASB Accounting Standards (ASC 740), Accounting for Income Tax. A deferred tax asset or liability was recorded for all temporary differences between financial and tax reporting and net operating loss carry forwards. Deferred tax expense (benefit) resulted from the net change during the year of deferred tax assets and liabilities. Deferred tax assets were reduced by a valuation allowance when, in the opinion of management, it was more likely than not that some portion or all of the deferred tax assets would not be realized. Deferred tax assets and liabilities were adjusted for the effects of changes in tax laws and rates on the date of enactment. Since conversion to a Limited Partnership, which was treated as a liquidation of the corporation under Sections 336 and 331, followed by a liquidating distribution of the net proceeds to shareholders, with the assets contributed to the Limited Partnership on a fair market value basis, and all other corporate tax attributes eliminated including NOL carryforward. The taxation of the Limited Partnership is now a single-taxation event at the Limited Partnership unit holder level only. Basic and Diluted Net Loss per Unit Net loss per unit is calculated in accordance with Codification topic 260, “Earnings per Share” for the periods presented. Basic net loss per unit is computed using the weighted average number of common units outstanding. Diluted loss per unit has not been presented because the common unit equivalents resulting from the issuance of these convertible notes have not been included in the per unit calculations because such inclusion would be anti-dilutive. Diluted earnings per share is based on the assumption that all dilutive stock options, warrants, and convertible debt are converted or exercised applying the treasury stock method. Under this method, options and warrants are assumed exercised at the beginning of the period (or at the time of issuance, if later), and as if funds obtained thereby were used to purchase LP units at the average market price during the period. Options, warrants and/or convertible debt will have a dilutive effect, during periods of net profit, only when the average market price of the LP units during the period exceeds the exercise or conversion price of the items. Stock Based Compensation Codification topic 718 “Stock Compensation” requires that the cost resulting from all share-based transactions be recorded in the financial statements and establishes fair value as the measurement objective for share-based payment transactions with employees and acquired goods or services from non-employees. The codification also provides guidance on valuing and expensing these awards, as well as disclosure requirements of these equity arrangements. The Company adopted the codification upon creation of the Company and will expense share-based costs in the period incurred. The Company has not adopted a stock option plan or completed a share-based transaction; accordingly, no stock-based compensation has been recorded to date. Convertible Instruments The Company evaluates and accounts for conversion options embedded in its convertible instruments in accordance with professional standards for “Accounting for Derivative Instruments and Hedging Activities”. Professional standards generally provide three criteria that, if met, require companies to bifurcate conversion options from their host instruments and account for them as free standing derivative financial instruments. These three criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instruments are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. Professional standards also provide an exception to this rule when the host instrument is deemed to be conventional as defined under professional standards as “The Meaning of Conventional Convertible Debt Instrument”. The Company accounts for convertible instruments (when it has determined that the embedded conversion options should not be bifurcated from their host instruments) in accordance with professional standards when “Accounting for Convertible Securities with Beneficial Conversion Features,” as those professional standards pertain to “Certain Convertible Instruments.” Accordingly, the Company records, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying LP units at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their earliest date of redemption. The Company also records when necessary deemed dividends for the intrinsic value of conversion options embedded in preferred shares based upon the differences between the fair value of the underlying LP units at the commitment date of the note transaction and the effective conversion price embedded in the note. ASC 815-40 provides that, among other things, generally, if an event is not within the entity’s control could or require net cash settlement, then the contract shall be classified as an asset or a liability. Fair Value of Financial Instruments We adopted the guidance of ASC-820 for fair value instruments, which clarifies the definition of fair value, prescribes methods for determining fair value, and establishes a fair value hierarchy to classify the inputs used in measuring fair value, as follows: Level 1 – Inputs are unadjusted quoted prices in active markets for identical assets or liabilities available at the measurement date. Level 2 – Inputs are quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, inputs other than quoted prices that are observable, and inputs derived from or corroborated by observable market data. Level 3 – Inputs are unobservable inputs which reflect the reporting entity’s own assumptions on what assumptions the market participants would use in pricing the asset or liability based on the best available information. The carrying amounts for cash, accounts receivable, accounts payable and accrued expenses, and loans payable approximate their fair value based on the short-term maturity of these instruments. We did not identify any assets or liabilities that are required to be presented on the balance sheet at fair value in accordance with the accounting guidance. ASC 825-10 “Financial Instruments” allows entities to voluntarily choose to measure certain financial assets and liabilities at fair value (fair value option). The fair value option may be elected on an instrument-by-instrument basis and is irrevocable, unless a new election date occurs. If the fair value option is elected for an instrument, unrealized gains and losses for that instrument should be reported in earnings at each subsequent reporting date. We did not elect to apply the fair value option to any outstanding instruments. Derivative Liabilities The Company assessed the classification of its derivative financial instruments as of December 31, 2017 and 2016, which consist of convertible instruments and rights to shares of the Company’s LP units and determined that such derivatives meet the criteria for liability classification under ASC 815. ASC 815 generally provides three criteria that, if met, require companies to bifurcate conversion options from their host instruments and account for them as free standing derivative financial instruments. These three criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument subject to the requirement of ASC 815. ASC 815 also provides an exception to this rule when the host instrument is deemed to be conventional, as described. Impact of New Accounting Standards The Company does not expect the adoption of recently issued accounting pronouncements to have a significant impact on the Company’s results of operations, financial position, or cash flow.

Going Concern

Going Concern	12 Months Ended
	Dec. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern	NOTE 3. GOING CONCERN The Company’s financial statements are prepared in accordance with generally accepted accounting principles applicable to a going concern. This contemplates the realization of assets and the liquidation of liabilities in the normal course of business. Realization values may be substantially different from carrying values as shown and these financial statements do not give effect to adjustments that would be necessary to the carrying values and classification of assets and liabilities should the Company be unable to continue as a going concern. Currently, the Company does not have significant cash or other material assets, nor does it have operations or a source of revenue sufficient to cover its operation costs and allow it to continue as a going concern. The Company has no significant operating history and had a cumulative net loss from inception to December 31, 2017 of $2,799,513. The Company has a working capital deficit of $1,052,890 as of December 31, 2017. The accompanying financial statements for the year ended December 31, 2017 have been prepared assuming the Company will continue as a going concern, though this is dependent upon the Company’s ability to generate future profitable operations and/or to obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. The general partner has committed to advancing certain operating costs of the Company. The Company’s future operations are dependent upon external funding and its ability to execute its business plan, realize sales and control expenses. Management believes that sufficient funding will be available from additional borrowings and private placements to meet its business objectives including anticipated cash needs for working capital, for a reasonable period of time. However, there can be no assurance that the Company will be able to obtain sufficient funds to continue the development of its business operation, or if obtained, upon terms favorable to the Company. Finally, the Company has an outstanding convertible loan in the principal amount of $100,000 which entered default on November 4, 2017 when it was not redeemed on its maturity date. Additional interest of $15,360 was also due as at December 31, 2017, with a further $1,680 due for each complete calendar month that the loan remains outstanding. At the date of this filing, the loan continues to be outstanding and may be the subject of future litigation if not redeemed in full. The Company currently has no funds with which to repay this outstanding amount and is, therefore, dependent on bringing in additional funding with which to redeem this loan.

Partnership Unit Warrants

Partnership Unit Warrants	12 Months Ended
	Dec. 31, 2017
Partnership Unit Warrants
Partnership Unit Warrants	NOTE 4. PARTNERSHIP UNIT WARRANTS On March 6, 2014 (inception), the Company issued 2,500,000 warrants exercisable into 2,500,000 shares of the Company’s common stock (from December 22, 2017 and the completion of the conversion of BIM Homes, Inc. to Armada Enterprises, LP, these are now partnership units). These warrants were issued per order of the U.S. Bankruptcy Court to the administrative creditors of PSD. These creditors received an aggregate of 2,500,000 warrants issued in the series and exercise prices as set forth below: Warrant Class Number Issued Exercise Price Expiry Date A 500,000 $ 4.00 August 30, 2016 B 500,000 $ 5.00 August 30, 2016 C 500,000 $ 6,00 August 30, 2016 D 500,000 $ 7.00 August 30, 2016 E 500,000 $ 8.00 August 30, 2016 On August 19, 2016, the Company entered into a series of warrant amendment agreements (collectively, the “Warrant Amendments”) in order to extend the expiration date of certain outstanding warrants from August 30, 2016 to August 30, 2017. The Company analyzed the incremental value of the modified warrants as compared to the original warrant value, both valued as of the modification date. The Company determined there was no warrant modification expense as the warrants had nominal value. The warrants subject to the term extension were valued using the Black-Scholes Option Pricing Model and the following weighted average assumptions: Assumption Pre- Modification Post-Modification Market price per share $ 0.01 $ 0.01 Average exercise price per Share $ 6.00 $ 6.00 Risk-free interest rate 0.20 % 0.59 % Remaining contractual term in years 0.03 1.03 Volatility 100.0 % 100.0 % Dividend rate 0.0 % 0.0 % Fair value per share $ 0.00 $ 0.00 On September 12, 2016, the Company issued 4,165 shares of its common stock (since converted into the same number of limited partnership units) upon exercise of 4,165 class C warrants for cash proceeds of $24,990. On August 29, 2017, the Company entered into a series of warrant amendment agreements (collectively, the “Warrant Amendments”) in order to extend the expiration date of certain outstanding warrants (collectively, the “Warrants”) from August 30, 2017 to August 30, 2020. The Company analyzed the incremental value of the modified warrants as compared to the original warrant value, both valued as of the modification date, the Company determined the following warrant modification expense using the Black-Scholes Option Pricing Model and the following weighted average assumptions: Assumption Pre- Modification Post- Modification Market price per share $ 6.00 $ 6.00 Average exercise price per Share $ 6.00 $ 6.00 Risk-free interest rate 2.16 % 2.16 % Remaining contractual term in years 0.00 3.00 Volatility 23.4 % 23.4 % Dividend rate 0.0 % 0.0 % Fair value per share $ 0.61 $ 1.28 The total incremental value of the modified warrants resulted in a warrant modification expense of $1,690,895 charged to the Company’s Income Statement for the year ended December 31, 2017. On December 22, 2017, on conversion of the C Corporation to the Limited Partnership, the warrants to purchase shares of common stock became warrants to purchase common limited partnership units on the existing terms. The following table summarizes the warrants outstanding and the related prices for the shares of the Company’s partnership units at December 31, 2017: Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Contractual Term (Years) Aggregate Intrinsic Value Balance outstanding December 31, 2015 2,500,000 $ 6.00 0.66 $ - Granted - - - - Exercised (4,165 ) 6.00 0.63 - Cancelled - - - - Balance outstanding December 31, 2016 2,495,835 $ 6.00 0.63 $ - Granted - - - - Exercised - - - - Cancelled - - - - Balance outstanding December 31, 2017 2,495,835 $ 6.00 2.66 $ 3,194,669 Exercisable, December 31, 2017 2,495,835 $ 6.00 2.66 $ 3,194,669

Partnership Capital

Partnership Capital	12 Months Ended
	Dec. 31, 2017
Equity [Abstract]
Partnership Capital	NOTE 5. PARTNERSHIP CAPITAL Up to December 22, 2017 the authorized share capital of the Company consisted of 100,000,000 shares of common stock with $0.0001 par value and 20,000,000 shares of preferred stock also with $0.0001 par value. No other classes of stock were authorized. With the completion on December 22, 2017 of the corporate action to convert the Company into a Limited Partnership, the authorized limit was removed, allowing the Company to issue unlimited Common Limited Partnership Units. Simultaneously, the preferred stock authorization was no longer applicable, with no shares of preferred stock issued or outstanding as at December 22, 2017 or December 31, 2016. Common Partnership Units As of December 22, 2017 and December 31, 2016, there were a total of 2,634,165 common shares issued and outstanding, respectively, which were converted on December 22, 2017 on a 1:1 basis into common limited partnership units. As the prior C Corporation, the Company’s first issuance of common stock, totaling 580,000 shares, took place on March 6, 2014 pursuant to the Chapter 11 Plan of Reorganization confirmed by the U.S. Bankruptcy Court in the matter of Pacific Shores Development, Inc. (“PSD”). The Court ordered the distribution of shares in the Company to all general unsecured creditors of PSD, with these creditors to receive their PRO RATA share (according to amount of debt held) of a pool of 80,000 shares in the Company. The Court also ordered the distribution of shares in the Company to all administrative creditors of PSD, with these creditors to receive one share of common stock in the Company for each $0.10 of PSD’s administrative debt which they held. A total of 500,000 shares were issued to PSD’s administrative creditors. The Court also ordered the distribution of two million five hundred thousand warrants in the Company to all administrative creditors of PSD, with these creditors to receive five warrants in the Company for each $0.10 of PSD’s administrative debt which they held. These creditors received an aggregate of 2,500,000 warrants consisting of 500,000 “A Warrants” each convertible into one share of common stock at an exercise price of $4.00; 500,000 “B Warrants” each convertible into one share of common stock at an exercise price of $5.00; 500,000 “C Warrants” each convertible into one share of common stock at an exercise price of $6.00; 500,000 “D Warrants” each convertible into one share of common stock at an exercise price of $7.00; and 500,000 “E Warrants” each convertible into one share of common stock at an exercise price of $8.00. All warrants are exercisable at any time prior to August 30, 2016. On March 6, 2014 the Company issued a total of 2,000,000 common shares to its President and a director for services at par value. On June 1, 2015 the Company issued a total of 10,000 common shares to its Secretary and Treasurer and a director for services at par value. On February 11, 2016 the Company issued a total of 40,000 restricted shares of its common stock to five individuals: 20,000 restricted shares of its common stock to Konstantin Zecevic; 5,000 restricted shares of its common stock to Frances Munro; 5,000 restricted shares of its common stock to Joseph LeBlanc; 5,000 restricted shares of its common stock to Gulten Balaban Umancan; and 5,000 restricted shares of its common stock to Muzeyyen Balaban. All of these issuances were for services at par value of $0.0001 per share. We relied upon Section 4(2) of the Securities Act of 1933, as amended for the above issuances. We believed that Section 4(2) was available because: - The issuance involved no underwriter, underwriting discounts or commissions; - We placed restrictive legends on all certificates issued; - No sales were made by general solicitation or advertising; - Sales were made only to accredited investors who are Company officers. In connection with the above transactions, we provided the following to the investor: - Access to all our books and records. - Access to all material contracts and documents relating to our operations. - The opportunity to obtain any additional information, to the extent we possessed such information, necessary to verify the accuracy of the information to which the investors were given access. On September 12, 2016, the Company issued 4,165 shares of its common stock upon exercise of 4,165 warrants for cash proceeds of $24,990. As a result of these issuances by the C Corporation, there were a total 2,634,165 common shares issued and outstanding, and a total of 2,495,835 warrants to acquire common shares issued and outstanding, as at December 22, 2017 and December 31, 2016. On conversion of the C Corporation into the Limited Partnership on December 22, 2017, the common shares converted into common limited partnership units on a 1:1 basis, and the warrants to purchase shares of common stock became warrants to purchase common limited partnership units. This resulted in there being 2,634,165 limited partnership units issued and outstanding and 2,495,835 warrants to acquire limited partnership units outstanding as at December 31, 2017.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Income Taxes	NOTE 6. INCOME TAXES On December 22, 2017, the president signed the Tax Cuts and Jobs Act (the “Act”). While the Act will impact many taxpayers, some of the more significant changes relate to how individuals and other non-corporate taxpayers are taxed on income from certain types of businesses and investments. Chief among these is the so-called “pass-through” deduction, sometimes referred to as the “ Super 199 deduction Code Most taxpayers that qualify for the Super 199 deduction will be able to deduct up to QBI QBI is not if that income is earned in a QTB Prior to conversion from a C Corporation to a Limited Partnership, income taxes were provided in accordance with the FASB Accounting Standards (ASC 740), Accounting for Income Tax. A deferred tax asset or liability was recorded for all temporary differences between financial and tax reporting and net operating loss carry forwards. Deferred tax expense (benefit) resulted from the net change during the year of deferred tax assets and liabilities. Deferred tax assets were reduced by a valuation allowance when, in the opinion of management, it was more likely than not that some portion or all of the deferred tax assets would not be realized. Deferred tax assets and liabilities were adjusted for the effects of changes in tax laws and rates on the date of enactment. Since conversion to a Limited Partnership, which was treated as a liquidation of the corporation under Sections 336 and 331, followed by a liquidating distribution of the net proceeds to shareholders and elimination of all other corporate tax attributes, including NOL carryforward. No assets were distributed by the Corporation to the Partnership. The taxation of the Limited Partnership is now a single-taxation event at the Limited Partnership unit holder level only, with the Limited Partnership itself a flow-through for tax purposes, creating no entity-level tax liability. For the year ended December 31, 2016, the Company had available for U.S federal income tax purposes net operating loss carryovers of approximately $184,239, which would expire on various dates in the next twenty (20) years. The net operating loss carryovers may be subject to limitations under Internal Revenue Code Section 382 due to significant changes in the Company’s ownership. Management has not yet completely reviewed such ownership changes under the Internal Revenue Code Section 382, as of the date of this filing, but recognizes that significant changes have occurred. The Company has provided a full valuation allowance against the full amount of the net operating loss benefit, since, in the opinion of management, based upon the earnings history of the Company it is more likely than not that the benefits will not be realized. The Company was incorporated based upon a “Plan of Reorganization” in conjunction with a Bankruptcy Filing, Chapter 11 plan of reorganization of Pacific Shores Development, Inc. (“PSD”). In this regard, prior tax attributes and potential tax liabilities attributable to PSD are not attributes or liabilities of the Company, based upon the filing. The provision for income taxes differs from the amount of income tax determined by applying the applicable U.S statutory rate to losses before income tax expense for the year ended December 31, 2016 as follows: 2016 Statutory federal income tax rate 34.00 % Statutory state and local income tax rate (8.25%), net of federal benefit 6.50 % Change in valuation allowance (40.50 %) Effective tax rate 0.00 % Deferred income taxes result from temporary differences in the recognition of income and expenses for financial reporting purposes and for tax purposes. The tax effect of these temporary differences representing the deferred tax asset result principally from the following: Deferred Tax Assets (Gross Values) 2016 Net operating loss carry forward $ 184,239 Less: valuation allowance (184,239 ) Net deferred tax asset $ -

Loans and Convertible Notes Pay

Loans and Convertible Notes Payable	12 Months Ended
	Dec. 31, 2017
Debt Disclosure [Abstract]
Loans and Convertible Notes Payable	NOTE 7. LOANS AND CONVERTIBLE NOTES PAYABLE Line of credit On October 1, 2016, the Company entered into a revolving line of credit agreement (the “Line of Credit”) with Deonarayan P. Saha, the father of the Company’s chief executive officer (the “Lender”). The Lender established a revolving line of credit in the Company’s favor in the amount of Twenty Thousand Dollars ($20,000), in the form of approved charges on two of the Lender’s credit cards. The Lender may cancel either or both of these credit cards at any time. At any time that the Company desires the Lender make a charge against a credit card, the Company may request the same, and the Lender for any or no reason may deny such request. The line of credit advances made will not bear interest if the Company pays off the balance on the credit cards when a monthly payment is due, and the Company will pay the interest on the credit cards on the amount of any unpaid balance on the credit cards for the Company’s charges against the credit cards. All monies borrowed through this facility were repaid by December 2016, meaning that there was no outstanding balance on this line of credit as at December 31, 2016 or 2017, respectively. Convertible Note Payable During the year ended December 31, 2015 the then President advanced a total of $13,140 to the Company to cover expenses and the Company issued the President three convertible notes. During the year ended December 31, 2016, the President advanced a further $17,335 to the Company to cover expenses and the Company issued the President a further convertible note. All four convertible notes were canceled by the Company on May 13, 2016, resulting in an increase in Additional Paid-in Capital of $30,475. As at December 31, 2017, the Company had one convertible loan note outstanding which was in default, having a redemption date of November 4, 2017. The principal amount of the loan note was $100,000, received on November 4, 2016, and the note had an annual interest rate of 12%, which increased to 18% in default, to be applied to the outstanding principal sum plus the interest of $12,000 accrued to the redemption date. Including accrued interest, the amount outstanding as at December 31, 2017 and 2016 was $115,360 and $101,867, respectively. The note is convertible at the holders’ election, into shares of Common Stock at a 75% discount to the Market Price, where Market Price is defined as the average of the lowest three (3) days’ trading prices for the Common Stock during the ten (10) Trading Day period ending one Trading Day prior to the Conversion Date. This conversion right exists from the issue date of November 4, 2016 until the later of (i) the Maturity Date, and (ii) the date of payment of the outstanding principal and all accrued and unpaid interest and can be applied in whole or in part to the amount outstanding at the point of conversion. The Note also provides for an equity kicker allowing conversion of up to an additional 10% of the principal amount at the higher of (i) the same conversion price and (ii) $1.00 per share, with the same calculation used to determine Market Price as described above. The initial fair value of the beneficial conversion feature relating to this convertible loan was $331,973 using the Black Scholes method at the date of the grant of conversion rights and based on the following assumptions: (1) risk-free interest rate of 1.81%; (2) dividend yield of 0%; (3) volatility factor of the expected market price of our Common Stock of 31.91%; (4) an expected life of the beneficial conversion feature of 1 year and (5) in the absence of an active market for the Company’s shares, a price of $6.00 per share based on the price of the warrants exercised on September 12, 2016. During the year ended December 31, 2017 and 2016, the Company amortized the debt discount of $84,000 and $16,000 to operations as amortization of debt discount, respectively.

Derivative Liabilities

Derivative Liabilities	12 Months Ended
	Dec. 31, 2017
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Liabilities	NOTE 8. DERIVATIVE LIABILITIES The Company applies the provisions of ASC Topic 815-40, Contracts in Entity’s Own Equity (“ASC Topic 815-40”), under which convertible instruments, which contain terms that protect holders from declines in the stock price (reset provisions), may not be exempt from derivative accounting treatment. As a result, embedded conversion options in convertible debt are recorded as a liability and are revalued at fair value at each reporting date. If the fair value of the note exceeds the face value of the related debt, the excess is recorded as change in fair value in operations on the issuance date. The Company identified embedded derivatives related to the Convertible Promissory Note issued in November 2016. These embedded derivatives included certain conversion features. The accounting treatment of derivative financial instruments requires that the Company record the fair value of the derivatives as of the inception date of the Convertible Promissory Note and to adjust the fair value as of each subsequent balance sheet date. At the inception of the Convertible Promissory Note, the Company determined a fair value of $331,973 for the embedded derivative. The fair value of the embedded derivative was determined using the Black Scholes Model based on the following assumptions: Dividend yield: 0.00 % Volatility 31.91 % Risk free rate: 1.81 % The initial fair values of the embedded debt derivative $100,000 was allocated as a debt discount up to the proceeds of the note with the remainder $231,973 charged to 2016 operations as loss on change in fair value of derivative liability. At December 31, 2016, the convertible liability was re-assessed using the following inputs Dividend yield: 0.00 % Volatility 32.35 % Risk free rate: 2.45 % As the other elements of the convertible loan were unchanged, this resulted in a mark-to-market change of $276 for the year ended December 31, 2016, which was charged to the income statement as loss on change in fair value of derivative liability for the year. At December 31, 2017, the convertible liability was re-assessed using the following inputs: Dividend yield: 0.00 % Volatility 21.57 % Risk free rate: 2.40 % However, in addition to the change in inputs shown above, the loan itself, having been due for redemption by November 4, 2017, and therefore in default, was re-assessed as part of the original loan terms and conditions. This increased the ongoing interest rate from 12% to 18% and the principal on which this interest is assessed was increased to include the accrued interest to the redemption date. This, therefore, increased the potential conversion liability from 73,333 shares of common stock, which included a 10% conversion premium, to 84,597 Limited Partnership Units at December 31, 2017. This resulted in a mark-to-market change in value of the derivative liability of $48,440, with this amount charged to the income statement for the year ended December 31, 2017. For additional information relating to the convertible loan default, see separate accounting memo. The following table provides a summary of changes in fair value of the Company’s Level 3 derivative liabilities for the years ended December 31, 2017 and 2016: December 31, 2017 2016 Balance, beginning of the year: $ 332,249 $ - Additions - 331,973 Mark-to-market at modification date 48,440 276 Reclassified to additional paid-in capital upon modification of term - - Balance, end of year $ 380,689 $ 332,249 Net profit (loss) due to change in fair value for the year, included in statement of operations $ (48,440 ) $ (276 ) This mark-to-market change of $48,440 for the year ended December 31, 2017 was charged to the income statement as loss on change in fair value of derivative liability for the year.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2017
Related Party Transactions [Abstract]
Related Party Transactions	NOTE 9. RELATED PARTY TRANSACTIONS During the year ended December 31, 2016, the President advanced $17,335 to the Company to cover expenses and the Company issued the President a convertible note, which was canceled by the Company on May 13, 2016. Effective June 17, 2016, six stockholders and warrant holders of the Company sold, via a series of separate agreements, an aggregate of 2,495,000 shares of the Company’s common stock and warrants to purchase 2,500,000 shares of the Company’s common stock to four purchasers. One of the purchasers was Armada Enterprises GP, LLC (“Armada GP”), who purchased 2,000,000 units, each consisting of one share of restricted common stock one warrant to purchase a share of common stock. This resulted in a change of control of the Company, whereby Armada GP, having purchased 2,000,000 of the 2,630,000 shares outstanding as of June 17, 2016, or approximately 76% of the issued and outstanding common stock, became the controlling shareholder of the Company. On conversion of the Company to a limited partnership, these shares became limited partnership units on a 1:1 conversion basis. The Company’s Chief General Counsel, Milan Saha, serves as Armada’s President and Chief Executive Officer from June 17, 2016 to December 22, 2017. During the year ending December 31, 2016, Armada GP advanced the Company $15,202 for working capital purposes which was repaid in cash prior to December 31, 2016. The advances bore no interest, were unsecured and were repayable on demand. During the year ended December 31, 2017, Milan Saha advanced the Company $27,366 in cash to facilitate various transactions, with these advances bearing no interest, being unsecured and being repayable on demand. On Mr. Saha’s termination as President and CEO, Armada GP repaid him for these advances, which are now due by the Company to Armada GP. In addition, Mr. Saha received cash fees for his services of $2,500 for each of the years ended December 31, 2016 and 2017 respectively, and the Company accrued a further $50,000 for legal services for the year ended December 31, 2017, which remains outstanding and will be paid to Mr. Saha when cash flow permits. Finally, the Company also accrued a severance fee to be paid to Mr. Saha in return for loss of office as President/CEO, which occurred on conversion of the Company to a Limited Partnership on December 22, 2017. Again, this accrued fee remains outstanding and will be paid when cash flow permits. During the year ended December 31, 2017 the Company accrued on behalf of George Wight, the Managing Member of the General Partner, fees totaling $100,000 in return for his consulting services received over the year and in accordance with a fee agreement between the Company and Mr. Wight’s personal services company, Salvor Management LLC. This fee remains outstanding and will be paid to Mr. Wight when cash flow permits.

Commitment and Contingency

Commitment and Contingency	12 Months Ended
	Dec. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Commitment and Contingency	NOTE 10. COMMITMENT AND CONTINGENCY There is no commitment or contingency to disclose during the year ending December 31, 2017.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2017
Subsequent Events [Abstract]
Subsequent Events	NOTE 11. SUBSEQUENT EVENTS On January 23, 2018, Armada Enterprises GP, LLC (“Armada GP”) contributed assets in exchange for LP Units in Armada Enterprises, LP in accordance with the Contribution, Conveyance, Assumption Agreement (the “Contribution Agreement”) executed on November 6, 2017 between the Company, Armada Enterprises GP, LLC and the members of Wighthall Hotels & Resorts, LLC, a Delaware limited liability company; Wight International Construction, LLC, a Delaware limited liability company; Elite Media Holdings, LLC, a Wyoming limited liability company; Diamond Star Aerospace, LLC, a Delaware limited liability company; and Armada Marine Holdings, LLC, a Delaware limited liability company (the “Sector Subsidiaries”). Pursuant to the Contribution Agreement, all the members of each of the Sector Subsidiaries contributed 100% of the outstanding equity interests in the Sector Subsidiaries to the Registrant so that each Operating Entity became a wholly-owned subsidiary of the Registrant. In exchange for said equity interests, the Registrant issued a total of Two Hundred Ten Million (210,000,000) limited partner interests (“LP Units”) to the preferred members of the Sector Subsidiaries to be issued pari passu Of the 210,000,000 LP Units issued, 42,000,000 were Common LP Units and the remaining 168,000,000 were Subordinated LP Units. The properties for the Common LP Units, Subordinated LP Units and the Incentive Distribution Rights are defined in the Registrant’s limited partnership agreement (the “LPA”), executed on October 17, 2017 – see the Registrant’s 8-K filing for that period for a copy of the LPA, which is an exhibit thereto. Common LP Units have a first call on cash distributions to the extent of the LP Units’ minimum quarterly distribution (“MQD”), which is set at $0.125 per quarter, or $0.50 per annum, in the LPA. If there is any shortfall in the payment of the MQD from prior quarters, all arrearages on the MQD must be paid to the common LP Units before any distributions can be made to the subordinated LP Units. The LPA also subordinates LP Units held by the general partner and its affiliates as an internal risk mitigation control so that Common LP Units held by the public are prioritized to receive their MQD. Incentive Distribution Rights are the right to an increasing share of cash distributions as certain cash distribution benchmarks above and beyond the MQD are achieved for the limited partners, which is all set forth the LPA. Management’s intent was to structure the Contribution Agreement to incentivize the management to both prioritize meeting the MQD for the public’s Common LP Units and to maximize the total value of distributions to the limited partners, or LP Unit holders. The LPA fixed the per annum minimum distribution for the LP Units at $0.50 based on providing a 5% rate of return on each LP Unit. Accordingly, 210,000,000 was determined to be the number of LP Units to be issued in exchange for the Sector Subsidiaries based on the pro-forma cash flow projections and the ability to cover the $0.50 minimum annual distribution, with subordination of 80% of the LP Units acting as an internal risk mitigation control. The Sector Subsidiaries maintain separate operations in the sectors of Hotels & Resorts, Construction, Aviation, Maritime and Media & Entertainment, and have been consolidated under the Registrant in order to transact with each other and third parties so as to maximize distributions to the LP Unit holders. The Registrant has considered the guidance pursuant to Rule 11-01(d) of Regulation S-X and related interpretations and has concluded the contributions of the entities are contributions of assets and not of businesses. Accordingly, we will not be filing historical financial statements. The respective operations of the Sector Subsidiaries are as follows: - Wight International Construction (“WIC”) is the core of the portfolio, providing construction expertise to the Maritime and Hotels & Resorts divisions to enhance value and create additional revenue and profit opportunities. WIC will earn revenue through execution of engineering, procurement and construction contracts normally at a fixed percentage of the construction budget over the life of the project. It may also provide the financing for such projects, at a generous rate of return. Investments in this division tend to be controlled investments. - Armada Marine Holdings (“AMH”) will focus on port development and operation, as well as other maritime opportunities, such as wreck recovery, shipyards, and cruise line operations. AMH earns its revenues through operation of assets and the creation and financing of additional assets (eg. by adding additional cruise ships or new port facilities). Investments in this division tend to be control investments. A significant portion of its activities will be based out of Puerto Rico, including a mega-yacht marina, yacht club and hotel development and a shipyard in Port Caribe, Puerto Rico. To aid Puerto Rico in its recovery efforts from the impact of Hurricane Maria, AMH is pivoting its operations there in the near term away from travel tourism towards shipping, port development and infrastructure, but just for the short term as management believes travel and tourism will be an integral part of rebuilding the economy of Puerto Rico. - Wighthall Hotels & Resorts, LLC (“WHR”) will develop hotels and resorts throughout the world, though with a focus on the U.S. and the Caribbean regions. It will earn a 10% development fee during the development phase, plus revenues from the sale of residential units in subsequent years of the development phase. After development is complete, stabilized, recurring revenue will be generated by management fees, and food, beverage and spa sales. WHR will usually work in partnership with Wight International Construction, who will oversee construction. Investments in this division tend to be control investments. - Diamond Star Aerospace, LLC (“DSA”) will co-ordinate the management charter operators with FAA part 135, 125 and 121 charter certificates. This business will be complimented by DSA’s development of a private aircraft financing and leasing company whose aircraft will enter into a charter management program with DSA’s charter operators. Revenues from the aircraft charters will be allocated 2/3 to the aircraft and owner and 1/3 to the charter operators, which are also responsible for expenses but generally, pass those on to the charter customers. DSA plans to spin out the aircraft financing and leasing company in the first quarter of 2018 creating a windfall for distributions to the LP Unit holders. In addition, DSA is working on proposals to requests for proposals (RFPs) on certain aerospace projects in the United States. - Elite Media Holdings, LLC (“EMH”) is linked to the rest of the portfolio through its ability to create valuable entertainment properties based upon its other operations, referred to as “branded narratives”. It has created a media fund that will finance and produce a slate of television shows and feature films over the next 5 years, generating media production tax credits that may be allocated as distributable cash flow for the LP Unit holders.

Summary of Significant Accoun18

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and include all the notes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for fair presentation of the financial statements have been included.
Use of Estimates	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 revenues and expenses during the reporting period. Actual results could differ from those estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents For the Balance Sheet and Statements of Cash Flows, all highly liquid investments with maturity of three months or less are considered to be cash equivalents. The Company had no cash equivalents as of December 31, 2017.
Income Taxes	Income Taxes Prior to conversion from a C Corporation to a Limited Partnership, income taxes were provided in accordance with the FASB Accounting Standards (ASC 740), Accounting for Income Tax. A deferred tax asset or liability was recorded for all temporary differences between financial and tax reporting and net operating loss carry forwards. Deferred tax expense (benefit) resulted from the net change during the year of deferred tax assets and liabilities. Deferred tax assets were reduced by a valuation allowance when, in the opinion of management, it was more likely than not that some portion or all of the deferred tax assets would not be realized. Deferred tax assets and liabilities were adjusted for the effects of changes in tax laws and rates on the date of enactment. Since conversion to a Limited Partnership, which was treated as a liquidation of the corporation under Sections 336 and 331, followed by a liquidating distribution of the net proceeds to shareholders, with the assets contributed to the Limited Partnership on a fair market value basis, and all other corporate tax attributes eliminated including NOL carryforward. The taxation of the Limited Partnership is now a single-taxation event at the Limited Partnership unit holder level only.
Basic and Diluted Net Loss per Unit	Basic and Diluted Net Loss per Unit Net loss per unit is calculated in accordance with Codification topic 260, “Earnings per Share” for the periods presented. Basic net loss per unit is computed using the weighted average number of common units outstanding. Diluted loss per unit has not been presented because the common unit equivalents resulting from the issuance of these convertible notes have not been included in the per unit calculations because such inclusion would be anti-dilutive. Diluted earnings per share is based on the assumption that all dilutive stock options, warrants, and convertible debt are converted or exercised applying the treasury stock method. Under this method, options and warrants are assumed exercised at the beginning of the period (or at the time of issuance, if later), and as if funds obtained thereby were used to purchase LP units at the average market price during the period. Options, warrants and/or convertible debt will have a dilutive effect, during periods of net profit, only when the average market price of the LP units during the period exceeds the exercise or conversion price of the items.
Stock Based Compensation	Stock Based Compensation Codification topic 718 “Stock Compensation” requires that the cost resulting from all share-based transactions be recorded in the financial statements and establishes fair value as the measurement objective for share-based payment transactions with employees and acquired goods or services from non-employees. The codification also provides guidance on valuing and expensing these awards, as well as disclosure requirements of these equity arrangements. The Company adopted the codification upon creation of the Company and will expense share-based costs in the period incurred. The Company has not adopted a stock option plan or completed a share-based transaction; accordingly, no stock-based compensation has been recorded to date.
Convertible Instruments	Convertible Instruments The Company evaluates and accounts for conversion options embedded in its convertible instruments in accordance with professional standards for “Accounting for Derivative Instruments and Hedging Activities”. Professional standards generally provide three criteria that, if met, require companies to bifurcate conversion options from their host instruments and account for them as free standing derivative financial instruments. These three criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instruments are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. Professional standards also provide an exception to this rule when the host instrument is deemed to be conventional as defined under professional standards as “The Meaning of Conventional Convertible Debt Instrument”. The Company accounts for convertible instruments (when it has determined that the embedded conversion options should not be bifurcated from their host instruments) in accordance with professional standards when “Accounting for Convertible Securities with Beneficial Conversion Features,” as those professional standards pertain to “Certain Convertible Instruments.” Accordingly, the Company records, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying LP units at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their earliest date of redemption. The Company also records when necessary deemed dividends for the intrinsic value of conversion options embedded in preferred shares based upon the differences between the fair value of the underlying LP units at the commitment date of the note transaction and the effective conversion price embedded in the note. ASC 815-40 provides that, among other things, generally, if an event is not within the entity’s control could or require net cash settlement, then the contract shall be classified as an asset or a liability.
Fair Value of Financial Instruments	Fair Value of Financial Instruments We adopted the guidance of ASC-820 for fair value instruments, which clarifies the definition of fair value, prescribes methods for determining fair value, and establishes a fair value hierarchy to classify the inputs used in measuring fair value, as follows: Level 1 – Inputs are unadjusted quoted prices in active markets for identical assets or liabilities available at the measurement date. Level 2 – Inputs are quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, inputs other than quoted prices that are observable, and inputs derived from or corroborated by observable market data. Level 3 – Inputs are unobservable inputs which reflect the reporting entity’s own assumptions on what assumptions the market participants would use in pricing the asset or liability based on the best available information. The carrying amounts for cash, accounts receivable, accounts payable and accrued expenses, and loans payable approximate their fair value based on the short-term maturity of these instruments. We did not identify any assets or liabilities that are required to be presented on the balance sheet at fair value in accordance with the accounting guidance. ASC 825-10 “Financial Instruments” allows entities to voluntarily choose to measure certain financial assets and liabilities at fair value (fair value option). The fair value option may be elected on an instrument-by-instrument basis and is irrevocable, unless a new election date occurs. If the fair value option is elected for an instrument, unrealized gains and losses for that instrument should be reported in earnings at each subsequent reporting date. We did not elect to apply the fair value option to any outstanding instruments.
Derivative Liabilities	Derivative Liabilities The Company assessed the classification of its derivative financial instruments as of December 31, 2017 and 2016, which consist of convertible instruments and rights to shares of the Company’s LP units and determined that such derivatives meet the criteria for liability classification under ASC 815. ASC 815 generally provides three criteria that, if met, require companies to bifurcate conversion options from their host instruments and account for them as free standing derivative financial instruments. These three criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument subject to the requirement of ASC 815. ASC 815 also provides an exception to this rule when the host instrument is deemed to be conventional, as described.
Impact of New Accounting Standards	Impact of New Accounting Standards The Company does not expect the adoption of recently issued accounting pronouncements to have a significant impact on the Company’s results of operations, financial position, or cash flow.

Partnership Unit Warrants (Tabl

Partnership Unit Warrants (Tables)	12 Months Ended
	Dec. 31, 2017
Equity [Abstract]
Schedule of Warrant	These creditors received an aggregate of 2,500,000 warrants issued in the series and exercise prices as set forth below: Warrant Class Number Issued Exercise Price Expiry Date A 500,000 $ 4.00 August 30, 2016 B 500,000 $ 5.00 August 30, 2016 C 500,000 $ 6,00 August 30, 2016 D 500,000 $ 7.00 August 30, 2016 E 500,000 $ 8.00 August 30, 2016
Schedule of Warrant Assumptions Used	The warrants subject to the term extension were valued using the Black-Scholes Option Pricing Model and the following weighted average assumptions: Assumption Pre- Modification Post-Modification Market price per share $ 0.01 $ 0.01 Average exercise price per Share $ 6.00 $ 6.00 Risk-free interest rate 0.20 % 0.59 % Remaining contractual term in years 0.03 1.03 Volatility 100.0 % 100.0 % Dividend rate 0.0 % 0.0 % Fair value per share $ 0.00 $ 0.00 Assumption Pre- Modification Post- Modification Market price per share $ 6.00 $ 6.00 Average exercise price per Share $ 6.00 $ 6.00 Risk-free interest rate 2.16 % 2.16 % Remaining contractual term in years 0.00 3.00 Volatility 23.4 % 23.4 % Dividend rate 0.0 % 0.0 % Fair value per share $ 0.61 $ 1.28
Schedule of Warrant Activity	The following table summarizes the warrants outstanding and the related prices for the shares of the Company’s partnership units at December 31, 2017: Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Contractual Term (Years) Aggregate Intrinsic Value Balance outstanding December 31, 2015 2,500,000 $ 6.00 0.66 $ - Granted - - - - Exercised (4,165 ) 6.00 0.63 - Cancelled - - - - Balance outstanding December 31, 2016 2,495,835 $ 6.00 0.63 $ - Granted - - - - Exercised - - - - Cancelled - - - - Balance outstanding December 31, 2017 2,495,835 $ 6.00 2.66 $ 3,194,669 Exercisable, December 31, 2017 2,495,835 $ 6.00 2.66 $ 3,194,669

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Schedule of Income Tax Statutory Rate	The provision for income taxes differs from the amount of income tax determined by applying the applicable U.S statutory rate to losses before income tax expense for the year ended December 31, 2016 as follows: 2016 Statutory federal income tax rate 34.00 % Statutory state and local income tax rate (8.25%), net of federal benefit 6.50 % Change in valuation allowance (40.50 %) Effective tax rate 0.00 %
Schedule of Deferred Tax Assets	The tax effect of these temporary differences representing the deferred tax asset result principally from the following: Deferred Tax Assets (Gross Values) 2016 Net operating loss carry forward $ 184,239 Less: valuation allowance (184,239 ) Net deferred tax asset $ -

Derivative Liabilities (Tables)

Derivative Liabilities (Tables)	12 Months Ended
	Dec. 31, 2017
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Fair Value of Assumption Used	The fair value of the embedded derivative was determined using the Black Scholes Model based on the following assumptions: Dividend yield: 0.00 % Volatility 31.91 % Risk free rate: 1.81 % At December 31, 2016, the convertible liability was re-assessed using the following inputs Dividend yield: 0.00 % Volatility 32.35 % Risk free rate: 2.45 % At December 31, 2017, the convertible liability was re-assessed using the following inputs: Dividend yield: 0.00 % Volatility 21.57 % Risk free rate: 2.40 %
Schedule of Fair Value of Derivative Liabilities	The following table provides a summary of changes in fair value of the Company’s Level 3 derivative liabilities for the years ended December 31, 2017 and 2016: December 31, 2017 2016 Balance, beginning of the year: $ 332,249 $ - Additions - 331,973 Mark-to-market at modification date 48,440 276 Reclassified to additional paid-in capital upon modification of term - - Balance, end of year $ 380,689 $ 332,249 Net profit (loss) due to change in fair value for the year, included in statement of operations $ (48,440 ) $ (276 )

Nature and Background of Busi22

Nature and Background of Business (Details Narrative) - shares	Dec. 22, 2017	Jun. 17, 2016	Dec. 31, 2017	Dec. 31, 2016	Sep. 12, 2016
Number of common stock shares sold during the period		2,495,000
Warrants purchase of shares of common stock		2,500,000			4,165
Common stock, shares outstanding	2,634,165			2,634,165
Limited partnership unit ratio	1:1 conversion basis	1:1 conversion basis
Common stock, shares issued	2,634,165			2,634,165
Limited Partnership [Member]
Common stock, shares outstanding			2,634,165
Limited partnership unit ratio			1:1 conversion basis
Common stock, shares issued			2,634,165
Armada Enterprises GP, LLC [Member]
Number of common stock shares sold during the period		2,000,000
Common stock, shares outstanding		2,630,000
Percentage of purchased issued and outstanding common stock		76.00%

Summary of Significant Accoun23

Summary of Significant Accounting Policies (Details Narrative)	Dec. 31, 2017USD ($)
Accounting Policies [Abstract]
Cash equivalents

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($)	12 Months Ended		46 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2017	Nov. 04, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net loss	$ 2,367,025	$ 418,339	$ 2,799,513
Working capital deficit	1,052,890		1,052,890
Outstanding convertible loan principal amount	100,000		100,000	$ 100,000
Interest payable	15,360		15,360
Loans payable	$ 1,680		$ 1,680

Partnership Unit Warrants (Deta

Partnership Unit Warrants (Details Narrative) - USD ($)	Sep. 12, 2016	Aug. 29, 2016	Aug. 19, 2016	Dec. 31, 2017	Dec. 31, 2016	Jun. 17, 2016	Mar. 06, 2014
Warrant issued							2,500,000
Warrants purchase of shares of common stock	4,165					2,500,000
Aggregate warrant received							2,500,000
Proceeds from warrants exercise					$ 24,990
Loss on modification of warrants				$ 1,690,895
Class C Warrant [Member]
Warrants purchase of shares of common stock	4,165
Proceeds from warrants exercise	$ 24,990
Warrant Amendment Agreements [Member]
Warrant term, description		August 30, 2017 to August 30, 2020	August 30, 2016 to August 30, 2017

Partnership Unit Warrants - Sch

Partnership Unit Warrants - Schedule of Warrant (Details)	12 Months Ended
	Dec. 31, 2017$ / sharesshares
Class A Warrants [Member]
Number of Warrant Issued | shares	500,000
Warrant Exercise Price | $ / shares	$ 4
Warrant Expiry Date	Aug. 30, 2016
Class B Warrants [Member]
Number of Warrant Issued | shares	500,000
Warrant Exercise Price | $ / shares	$ 5
Warrant Expiry Date	Aug. 30, 2016
Class C Warrants [Member]
Number of Warrant Issued | shares	500,000
Warrant Exercise Price | $ / shares	$ 6
Warrant Expiry Date	Aug. 30, 2016
Class D Warrants [Member]
Number of Warrant Issued | shares	500,000
Warrant Exercise Price | $ / shares	$ 7
Warrant Expiry Date	Aug. 30, 2016
Class E Warrants [Member]
Number of Warrant Issued | shares	500,000
Warrant Exercise Price | $ / shares	$ 8
Warrant Expiry Date	Aug. 30, 2016

Partnership Unit Warrants - S27

Partnership Unit Warrants - Schedule of Warrant Assumptions Used (Details) - $ / shares	Aug. 29, 2017	Aug. 19, 2016	Dec. 31, 2017
Market price per share			$ 6
Pre - Modification [Member]
Market price per share	$ 6	$ 0.01
Average exercise price per share	$ 6	$ 6
Risk-free interest rate	2.16%	0.20%
Remaining contractual term in years	0 years	11 days
Volatility	23.40%	100.00%
Dividend rate	0.00%	0.00%
Fair Value per share	$ 0.61	$ 0
Post - Modification [Member]
Market price per share	6	0.01
Average exercise price per share	$ 6	$ 6
Risk-free interest rate	2.16%	0.59%
Remaining contractual term in years	3 years	1 year 11 days
Volatility	23.40%	100.00%
Dividend rate	0.00%	0.00%
Fair Value per share	$ 1.28	$ 0

Partnership Unit Warrants - S28

Partnership Unit Warrants - Schedule of Warrant Activity (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Partnership Unit Warrants
Number of Warrants Outstanding balance beginning	2,495,835	2,500,000
Number of Warrants Granted
Number of Warrants Exercised		(4,165)
Number of Warrants Cancelled
Number of Warrants Outstanding balance ending	2,495,835	2,495,835
Number of Warrants Exercisable	2,495,835
Weighted Average Exercise Price Outstanding balance beginning	$ 6	$ 6
Weighted Average Exercise Price Granted
Weighted Average Exercise Price Exercised		6
Weighted Average Exercise Price Cancelled
Weighted Average Exercise Price Outstanding balance ending	6	$ 6
Weighted Average Exercise Price Exercisable	$ 6
Weighted Average Remaining Contractual Term (Years), Beginning	7 months 17 days	7 months 28 days
Weighted Average Remaining Contractual Term (Years), Exercised	0 years	7 months 17 days
Weighted Average Remaining Contractual Term (Years), Ending	2 years 7 months 28 days	7 months 17 days
Weighted Average Remaining Contractual Term (Years), Exercisable	2 years 7 months 28 days
Aggregate Intrinsic Value	$ 3,194,669
Aggregate Intrinsic Value Exercisable	$ 3,194,669

Partnership Capital (Details Na

Partnership Capital (Details Narrative) - USD ($)	Dec. 22, 2017	Sep. 12, 2016	Jun. 17, 2016	Feb. 11, 2016	Jun. 01, 2015	Mar. 06, 2014	Dec. 31, 2017	Dec. 31, 2016
Common stock, shares authorized	100,000,000							100,000,000
Common stock, par value	$ 0.0001							$ 0.0001
Preferred stock, shares authorized	20,000,000							20,000,000
Preferred stock, par value	$ 0.0001							$ 0.0001
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, shares issued	2,634,165							2,634,165
Common stock, shares outstanding	2,634,165							2,634,165
Limited partnership unit ratio	1:1 conversion basis		1:1 conversion basis
Number of shares issued per court order						580,000
Pro rata allotment distribution of shares							80,000
Common shares issued for services, per share				$ 0.0001			$ 0.10
Warrants purchase of shares of common stock		4,165	2,500,000
Number of restricted shares issued				40,000
Proceeds from warrants exercise		$ 24,990
Common stock issued upon exercise of warrants		4,165
Limited Partnership [Member]
Common stock, shares issued							2,634,165
Common stock, shares outstanding							2,634,165
Limited partnership unit ratio							1:1 conversion basis
Warrants to acquire common shares issued and outstanding							2,495,835
C Corporation [Member]
Common stock, shares issued	2,634,165							2,634,165
Common stock, shares outstanding	2,634,165							2,634,165
Limited partnership unit ratio	1:1 conversion basis
Warrants to acquire common shares issued and outstanding	2,495,835							2,495,835
President [Member]
Number of common stock issued for services						2,000,000
Secretary and Treasurer [Member]
Number of common stock issued for services					10,000
Konstantin Zecevic [Member]
Number of restricted shares issued				20,000
Frances Munro [Member]
Number of restricted shares issued				5,000
Joseph LeBlanc [Member]
Number of restricted shares issued				5,000
Gluten Balaban Ugandan [Member]
Number of restricted shares issued				5,000
Muzeyyen Balaban [Member]
Number of restricted shares issued				5,000
A Warrants [Member]
Warrants purchase of shares of common stock							500,000
Warrant exercise price per share							$ 4
B Warrants [Member]
Warrants purchase of shares of common stock							500,000
Warrant exercise price per share							$ 5
C Warrants [Member]
Warrants purchase of shares of common stock							500,000
Warrant exercise price per share							$ 6
D Warrants [Member]
Warrants purchase of shares of common stock							500,000
Warrant exercise price per share							$ 7
E Warrants [Member]
Warrants purchase of shares of common stock							500,000
Warrant exercise price per share							$ 8
Administrative Creditors [Member]
Common stock, shares issued							500,000
Common shares issued for services, per share							$ 0.10
Warrants purchase of shares of common stock							2,500,000
Warrant term							5 years

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	Dec. 22, 2017	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Net operating loss carryforwards		$ 184,239
Net operating loss carryforwards expiration term		20 years
Maximum deduction percentage	20.00%

Income Taxes - Schedule of Inco

Income Taxes - Schedule of Income Tax Statutory Rate (Details)	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Statutory federal income tax rate	34.00%
Statutory state and local income tax rate (8.25%), net of federal benefit	6.50%
Change in valuation allowance	(40.50%)
Effective tax rate	0.00%

Income Taxes - Schedule of In32

Income Taxes - Schedule of Income Tax Statutory Rate (Details) (Parenthetical)	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
State and local income tax rate	8.25%

Income Taxes - Schedule of Defe

Income Taxes - Schedule of Deferred Tax Assets (Details)	Dec. 31, 2016USD ($)
Income Tax Disclosure [Abstract]
Net operating loss carry forward	$ 184,239
Less: valuation allowance	(184,239)
Net deferred tax asset

Loans and Convertible Notes P34

Loans and Convertible Notes Payable (Details Narrative) - USD ($)	May 13, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Nov. 04, 2017	Oct. 02, 2016
Proceeds from related party debt		$ 27,366	$ 17,335
Principal amount of loan note		$ 100,000			$ 100,000
Note annual interest rate		12.00%
Accrued interest		$ 12,000
Notes and loans payable		$ 115,360	101,867
Debt conversion into shares discount rate		75.00%
Conversion of additional principal amount percentage		10.00%
Debt conversion price per share		$ 1
Initial fair value of beneficial conversion feature		$ 331,973
Risk-free interest rate		1.81%
Dividend yield		0.00%
Expected volatility rate		31.91%
Expected life		1 year
Stock price		$ 6
Debt discount amortized		$ 84,000	16,000
Maximum [Member]
Note annual interest rate		18.00%
President [Member]
Proceeds from related party debt			$ 17,335	$ 13,140
Change in additional paid in capital	$ 30,475
Revolving Line of Credit Agreement [Member] | Deonarayan P. Saha [Member]
Line of credit						$ 20,000

Derivative Liabilities (Details

Derivative Liabilities (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Fair value of embedded derivative	$ 331,973
Proceeds from note issuance		$ 100,000
Loss on change in fair value of derivative liability	48,440	232,249
Changes on mark-to-market	$ 48,440	$ 276
Note annual interest rate	12.00%
Limited Partnership [Member]
Note annual interest rate	10.00%
Potential conversion liability shares of common stock	73,333
Increased the potential conversion liability shares of common stock	84,597
Minimum [Member]
Note annual interest rate	12.00%
Maximum [Member]
Note annual interest rate	18.00%

Derivative Liabilities - Schedu

Derivative Liabilities - Schedule of Fair Value of Assumption Used (Details)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Dividend yield:	0.00%
Volatility	31.91%
Risk free rate:	1.81%
Convertible Liability [Member]
Dividend yield:	0.00%	0.00%
Volatility	21.57%	32.35%
Risk free rate:	2.40%	2.45%

Derivative Liabilities - Sche37

Derivative Liabilities - Schedule of Fair Value of Derivative Liabilities (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Balance, beginning of the year :	$ 332,249
Additions		331,973
Mark-to-market at modification date	48,440	276
Reclassified to additional paid in capital upon modification of term
Balance, end of year	380,689	332,249
Net profit (loss) due to change in fair value for the year, included in statement of operations	$ (48,440)	$ (232,249)

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	Dec. 22, 2017	Jun. 17, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Proceeds from related party debt			$ 27,366	$ 17,335
Number of aggregated common stock sold		2,495,000
Warrants issued to purchase number of common stock		2,500,000
Common stock shares outstanding	2,634,165			2,634,165
Limited partnership unit ratio	1:1 conversion basis	1:1 conversion basis
President [Member]
Proceeds from related party debt				$ 17,335	$ 13,140
Armada Enterprises GP, LLC [Member]
Number of aggregated common stock sold		2,000,000
Common stock shares outstanding		2,630,000
Percentage of purchased outstanding common stock		76.00%
Repayment of related party debt				15,202
Milan Saha [Member]
Repayment of related party debt			27,366
Services fees			2,500	$ 2,500
Accured legal services			50,000
George Wight [Member]
Services fees			$ 100,000

Commitment and Contingency (Det

Commitment and Contingency (Details Narrative)	Dec. 31, 2017USD ($)
Commitments and Contingencies Disclosure [Abstract]
Commitment or contingency

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - Subsequent Event [Member]	Jan. 23, 2018shares	Jan. 23, 2018shares
Ownership percentage	100.00%
Limited partners interest units issued	210,000,000	210,000,000
Wighthall Hotels & Resorts, LLC [Member]
Percentage of development fees		10.00%
Limited Partnership Agreement [Member]
Distribution rate of return on each LP unit	5.00%	5.00%
Subordination internal risk percentage	0.80	0.80
Common Limited Partnership Units [Member]
Limited partners interest units issued	42,000,000	42,000,000
Subordinated Partnership Limited Units [Member]
Limited partners interest units issued	168,000,000	168,000,000
Pari Passu [Member]
Limited partners interest units issued	210,000,000	210,000,000