Phoenix Apps (PXPP) 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. 13, 2018	Jun. 30, 2017
Document and Entity Information (Abstract)
Entity Registrant Name	Phoenix Apps Inc.
Entity Central Index Key	1,660,839
Entity Current Reporting Status	No
Entity Voluntary Filers	No
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding		45,300,000
Entity Public Float			$ 0
Document Type	10-K
Document Period End Date	Dec. 31, 2017
Amendment Flag	false
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,017

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Current Assets
Cash and cash equivalents	$ 3,984	$ 14,392
Total Current Assets	3,984	14,392
TOTAL ASSETS	3,984	14,392
Current Liabilities
Accounts payable and accrued liabilities	17,884	28,087
Accrued interest	4,372
Convertible promissory notes	42,760	0
Total Current Liabilities	65,016	28,087
Note payable	21,977
TOTAL LIABILITIES	86,993	28,087
Stockholders' Deficit
Preferred stock: 10,000,000 authorized; $0.002 par value no shares issued and outstanding
Common stock: 190,000,000 authorized; $0.002 par value; 45,300,000 shares issued and outstanding	90,600	90,600
Additional paid-in capital	150,260	107,500
Accumulated deficit	(323,869)	(211,795)
Total Stockholders' Deficit	(83,009)	(13,695)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 3,984	$ 14,392

BALANCE SHEETS (Parentheticals)

BALANCE SHEETS (Parentheticals) - $ / shares	Dec. 31, 2017	Dec. 31, 2016
Statement of Financial Position [Abstract]
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, par value (in dollars per share)	$ 0.002	$ 0.002
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, shares authorized	190,000,000	190,000,000
Common stock, par value (in dollars per share)	$ 0.002	$ 0.002
Common stock, shares issued	45,300,000	45,300,000
Common stock, shares outstanding	45,300,000	45,300,000

STATEMENTS OF OPERATIONS

STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Income Statement [Abstract]
Net Revenue	$ 1,258	$ 5,612
OPERATING EXPENSES
Professional fees	32,763	57,106
Software development	5,265	13,273
Management fees		48,490
General and administrative	36,420	26,918
Total Operating Expenses	74,448	145,787
LOSS FROM OPERATIONS	(73,190)	(140,175)
OTHER INCOME (EXPENSES)
Gain on disposal of assets and liabilities	8,248
Interest expense	(47,132)
Total Other Income (Expenses)	(38,884)
LOSS BEFORE INCOME TAXES	(112,074)	(140,175)
Provision for income taxes	0	0
NET LOSS	$ (112,074)	$ (140,175)
Basic and Diluted Loss per Common Share (in dollars per share)	$ 0	$ 0
Basic and Diluted Weighted Average Common Shares Outstanding (in shares)	45,300,000	33,710,959

STATEMENTS OF STOCKHOLDERS' EQU

STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIT) - USD ($)	Common Stock	Additional Paid-in Capital	Accumulated Deficit	Total
Balance at Dec. 31, 2015	$ 60,600	$ 12,500	$ (71,620)	$ 1,480
Balance (in shares) at Dec. 31, 2015	30,300,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss			(140,175)	(140,175)
Common shares issued	$ 30,000	95,000		$ 125,000
Common shares issued (in shares)	15,000,000			15,000,000
Balance at Dec. 31, 2016	$ 90,600	107,500	(211,795)	$ (13,695)
Balance (in shares) at Dec. 31, 2016	45,300,000			45,300,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Convertible promissory notes beneficial conversion feature		42,760		$ 42,760
Net loss			(112,074)	(112,074)
Balance at Dec. 31, 2017	$ 90,600	$ 150,260	$ (323,869)	$ (83,009)
Balance (in shares) at Dec. 31, 2017	45,300,000			45,300,000

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (112,074)	$ (140,175)
Adjustments to reconcile net loss to net cash from operating activities:
Amortization of debt discount	42,760
Changes in operating assets and liabilities:
Accounts receivable		1,480
Accounts payable and accrued liabilities	(10,203)	28,087
Accrued interest	4,372
Net cash used in operating activities	(75,145)	(110,608)
CASH FLOWS FROM FINANCING ACTIVITIES
Common shares issued		125,000
Proceeds from convertible promissory notes	42,760
Proceeds from promissory note	21,977
Net cash provided by financing activities	64,737	125,000
Net increase (decrease) in cash and cash equivalents	(10,408)	14,392
Cash and cash equivalents - beginning of period	14,392
Cash and cash equivalents - end of period	3,984	14,392
Supplemental Cash Flow Disclosures
Cash paid for interest	0	0
Cash paid for income taxes	0	$ 0
Non-Cash Investing and Financing Activity:
Convertible Promissory Notes issued	$ 42,760

ORGANIZATION AND BUSINESS OPERA

ORGANIZATION AND BUSINESS OPERATIONS	12 Months Ended
	Dec. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND BUSINESS OPERATIONS	NOTE 1 - ORGANIZATION AND BUSINESS OPERATIONS Phoenix Apps, Inc. (“we”, or the “Company”) was incorporated in the State of Nevada on November 18, 2015, and commenced operations on November 30, 2015. The Company develops Android and Apple mobile applications. The Company’s fiscal year end is December 31. On November 30, 2015, we acquired a portfolio of mobile software applications for smartphones and tablets (“Apps”) pursuant to an Asset Purchase Agreement (the “Agreement”), by and between the Company and third parties. Under the terms of the Agreement, the parties agreed to sell certain assets, properties and contractual rights to the Company for $60,000 (the “Acquisition”). The $60,000 was paid by a related party, and subsequently, the Company provided 30,000,000 shares of its common stock to the related party for the $60,000 payment, and for a $12,500 payment for legal fees. Further, under the terms of the Agreement, the Company will employ two managers for a minimum term of one year. In addition, the individuals will be entitled to 10% of the Company’s annual profits as defined by the Agreement. The Company allocated the $60,000 purchase price to intangible assets as the assets purchased were without physical substance, and were paid by the related party. The intangible asset value was recorded as the full purchase price, and subsequently impaired as at December 31, 2015. In addition, under the terms of the Agreement, the employees were issued a total of 300,000 shares of common stock valued at par, $0.002 per share. On May 13, 2016, the Company’s offering of 15,000,000 shares at $0.01 per share for total proceeds of $150,000 received a notice of effect from the Securities and Exchange Commission (“SEC”), and the Company commenced raising capital to fully implement its business plan. The offering was closed, and proceeds of $150,000 were received in relation to the 15,000,000 shares being issued, of which $25,000 was recorded as additional paid-in capital (“APIC”) resulting from direct legal costs to complete the offering. On July 1, 2017, the Company entered into an agreement to dispose of their portfolio of revenue generating mobile software applications. Per the terms of the agreement, the Company’s two managers acquired the revenue generating assets from the Company, while forgiving all amounts owed to them as of July 1, 2017, and terminating the employment agreements held with the two managers.

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 financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”) and are presented in US dollars. The Company’s fiscal year-end is December 31. Certain reclassifications have been made to the prior period’s financial statements to conform to the current period’s presentation. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America 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. The estimates and judgments will also affect the reported amounts for certain revenues and expenses during the reporting period. Actual results could differ from these good faith estimates and judgments. Revenue Recognition The Company recognizes revenue from the sale of products and services in accordance with ASC 605,” Revenue Recognition The Company recognizes revenue from services only when all of the following criteria have been met: i) Persuasive evidence for an agreement exists; ii) Service has been provided; iii) The fee is fixed or determinable; and iv) Collection is reasonably assured. Revenue related to multi-media downloads is fully recognized when the above criteria are met. Cash and Cash Equivalents For purposes of the statement of cash flows, the Company considers all highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents. Fair Value of Financial Instruments ASB ASC 820, Fair Value Measurements and Disclosures, defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. FASB ASC 820 also establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. FASB ASC 820 describes three levels of inputs that may be used to measure fair value: Level 1 Level 2 Level 3 If the inputs used to measure the financial assets and liabilities fall within more than one level described above, the categorization is based on the lowest level of input that is significant to the fair value measurement of the instrument. Research and Development Expenses We follow ASC 730-10, “Research and Development,” Income Taxes The Company accounts for income taxes in accordance with Accounting Standards Codification (“ASC”) Topic 740, “ Income Taxes Basic and Diluted Income (Loss) Per Share The Company computes income (loss) per share in accordance with FASB ASC 260, “Earnings per Share” which requires presentation of both basic and diluted earnings per share on the face of the statement of operations. Basic loss per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted income (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. No potentially dilutive debt or equity instruments were issued or outstanding during the years ended December 31, 2017 and 2016. Recent accounting pronouncements In February 2017, the FASB has issued Accounting Standards Update (ASU) No. 2017-06, “Plan Accounting: Defined Benefit Pension Plans (Topic 960); Defined Contribution Pension Plans (Topic 962); Health and Welfare Benefit Plans (Topic 965): Employee Benefit Plan Master Trust Reporting.” Among other things, the amendments require a plan’s interest in that master trust and any change in that interest to be presented in separate line items in the statement of net assets available for benefits and in the statement of changes in net assets available for benefits, respectively. The amendments also remove the requirement to disclose the percentage interest in the master trust for plans with divided interests and require that all plans disclose the dollar amount of their interest in each of those general types of investments. The amendments require all plans to disclose: (a) their master trust’s other asset and liability balances; and (b) the dollar amount of the plan’s interest in each of those balances. Lastly, the amendments eliminate redundant investment disclosures (e.g., those required by Topics 815 and 820) relating to 401(h) account assets. Effective for fiscal years beginning after December 15, 2018. Early adoption is permitted. The amendments should be applied retrospectively to each period for which financial statements are presented. The Company does not anticipate the adoption of ASU 2017-04 will have a material impact on its consolidated financial statements. In February 2017, the FASB has issued Accounting Standards Update (ASU) No. 2017-05, “Other Income – Gains and Losses from the Derecognition of Nonfinancial Assets (Subtopic 610-20): Clarifying the Scope of Asset Derecognition Guidance and Accounting for Partial Sales of Nonfinancial Assets.” The amendments clarify that a financial asset is within the scope of Subtopic 610-20 if it meets the definition of an in substance nonfinancial asset. The amendments also define the term in substance nonfinancial asset. The amendments clarify that nonfinancial assets within the scope of Subtopic 610-20 may include nonfinancial assets transferred within a legal entity to a counterparty. For example, a parent may transfer control of nonfinancial assets by transferring ownership interests in a consolidated subsidiary. A contract that includes the transfer of ownership interests in one or more consolidated subsidiaries is within the scope of Subtopic 610-20 if substantially all of the fair value of the assets that are promised to the counterparty in a contract is concentrated in nonfinancial assets. The amendments clarify that an entity should identify each distinct nonfinancial asset or in substance nonfinancial asset promised to a counterparty and derecognize each asset when a counterparty obtains control of it. Effective at the same time as the amendments in Update 2014-09, Revenue from Contracts with Customers (Topic 606). Therefore, public business entities, certain not-for-profit entities, and certain employee benefit plans should apply the amendments in this Update to annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period. Earlier application is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period. All other entities should apply the amendments in this Update to annual reporting periods beginning after December 15, 2018, and interim periods within annual periods beginning after December 15, 2019. All other entities may apply the guidance earlier as of annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period. All other entities also may apply the guidance earlier as of annual reporting periods beginning after December 15, 2016, and interim reporting periods within annual reporting periods beginning one year after the annual reporting period in which the entity first applies the guidance. An entity is required to apply the amendments in this Update at the same time that it applies the amendments in Update 2014-09. The Company is currently evaluating the potential impact this standard may have on its financial position and results of operations. In January 2017, the FASB issued Accounting Standards Update (ASU) No. 2017-04, “ Intangibles - Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment. In January 2017, the FASB issued ASU No. 2017-01, Business Combinations (Topic 805): Clarifying the Definition of a Business. This new standard clarifies the definition of a business and provides a screen to determine when an integrated set of assets and activities is not a business. The screen requires that when substantially all of the fair value of the gross assets acquired (or disposed of) is concentrated in a single identifiable asset or a group of similar identifiable assets, the set is not a business. This new standard will be effective for the Company on January 1, 2018, however, early adoption is permitted with prospective application to any business development transaction. Management has considered all recent accounting pronouncements issued. The Company’s management believes that these recent pronouncements will not have a material effect on the Company’s financial statements.

GOING CONCERN

GOING CONCERN	12 Months Ended
	Dec. 31, 2017
Going Concern [Abstract]
GOING CONCERN	NOTE 3 – GOING CONCERN As of the year ended December 31, 2017, the Company had an accumulated deficit of $(323,869). The Company believes that its existing capital resources may not be adequate to enable it to execute its business plan. These conditions raise substantial doubt as to the Company’s ability to continue as a going concern. The Company disposed of all revenue generating assets and is currently revising their future business operations and strategy. The accompanying consolidated financial statements do not include any adjustments that might be necessary should we be unable to continue as a going concern. If we fail to generate positive cash flow or obtain additional financing, when required, we may have to modify, delay, or abandon some or all of our business and expansion plans.

CONVERTIBLE PROMISSORY NOTES

CONVERTIBLE PROMISSORY NOTES	12 Months Ended
	Dec. 31, 2017
Convertible Notes Payable [Abstract]
CONVERTIBLE PROMISSORY NOTES	NOTE 4 – CONVERTIBLE PROMISSORY NOTES December 31, December 31, 2017 2016 Convertible Note - September 2017 $ 30,768 $ - Convertible Note - October 2017 5,977 - Convertible Note - December 2017 6,015 - 42,760 - Less current portion of convertible notes payable (42,760 ) - Long-term convertible notes payable $ - $ - On September 30, 2017, the Company issued three convertible promissory notes for a total of $30,768 to non-related parties for payment made to vendors for operating expenses on behalf of the Company. The convertible promissory notes are unsecured, bear interest at 35%, are due on demand, and are convertible at $0.005 per share. On October 27, 2017, the Company issued a convertible promissory note of $5,977 to a non-related party for an advancement to the Company. The convertible promissory note is unsecured, bears interest at 50%, is due on demand, and is convertible at $0.005 per share. On December 31, 2017, the Company issued a convertible promissory note of $6,015 to a non-related party for payment made to vendors for operating expense on behalf of the Company. The convertible promissory note is unsecured, bears interest at 50%, is due on demand, and is convertible at $0.005 per share. During the year ended December 31, 2017, the Company recognized amortization of discount, included in interest expense, of $42,760. As of December 31, 2017, the accrued interest related to these convertible notes was $3,292.

NOTES PAYABLE

NOTES PAYABLE	12 Months Ended
	Dec. 31, 2017
Notes Payable [Abstract]
NOTES PAYABLE	NOTE 5 – NOTE PAYABLE On January 11, 2017, the Company issued a promissory note for $21,977. The note bears interest at a rate of 5% per annum and the maturity date is December 31, 2019. As of December 31, 2017, the accrued interest related to this promissory note was $1,080.

STOCKHOLDER'S EQUITY

STOCKHOLDER'S EQUITY	12 Months Ended
	Dec. 31, 2017
Equity [Abstract]
STOCKHOLDER'S EQUITY	NOTE 6 – STOCKHOLDER’S EQUITY Preferred Stock The Company has authorized 10,000,000 preferred shares with a par value of $0.002 per share. The Board of Directors are authorized to divide the authorized shares of Preferred Stock into one or more series, each of which shall be so designated as to distinguish the shares thereof from the shares of all other series and classes. No shares of preferred stock have been issued. Common Stock The Company has authorized 190,000,000 common shares with a par value of $0.002 per share. Each common share entitles the holder to one vote, in person or proxy, on any matter on which action of the stockholders of the corporation is sought. As of December 31, 2017 and 2016, the Company has 45,300,000 shares of common stock issued and outstanding. During the year ended December 31, 2016, the Company received proceeds in the total amount of $150,000 from investors under the Company’s current offering at $0.01 per share, of which $25,000 was recorded as additional paid-in capital resulting from direct legal costs to complete the offering. A total of 15,000,000 common shares related to the offering were issued on October 10, 2016.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 7 – INCOME TAXES The Company provides for income taxes under ASC 740, ”Income Taxes.” The provision for refundable federal income tax at 34% for the period ended December 31, 2017, and December 31, 2016, consisted of the following: Years ended December 31, 2017 2016 Current operations $ 38,105 $ 47,660 Less: valuation allowance (38,105 ) (47,660 ) Net refundable amount $ - $ - The reconciliation of the effective income tax rate to the federal statutory rate is as follows: Federal income tax rate 34.0 % Increase in valuation allowance (34.0 %) Effective income tax rate 0.0 % Utilization of the NOL carry forwards, of approximately $323,869 for federal income tax reporting purposes, which begin to expire 2036, may be subject to an annual limitation due to ownership change limitations that may have occurred or that could occur in the future, as required by Section 382 of the Internal Revenue Code of 1986, as amended (the “Code”). These ownership changes may limit the amount of the NOL carry forwards that can be utilized annually to offset future taxable income and tax, respectively. In general, an “ownership change” as defined by Section 382 of the Code results from a transaction or series of transactions over a three-year period resulting in an ownership change of more than 50 percentage points of the outstanding stock of a company by certain stockholders.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2017
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 8 – SUBSEQUENT EVENTS In accordance with ASC 855-10, the Company has analyzed its operations subsequent to December 31, 2017 to the date these financial statements were issued, and has determined that it does not have any material subsequent events to disclose in these financial statements.

SUMMARY OF SIGNIFICANT ACCOUN15

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”) and are presented in US dollars. The Company’s fiscal year-end is December 31. Certain reclassifications have been made to the prior period’s financial statements to conform to the current period’s presentation.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America 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. The estimates and judgments will also affect the reported amounts for certain revenues and expenses during the reporting period. Actual results could differ from these good faith estimates and judgments.
Revenue Recognition	Revenue Recognition The Company recognizes revenue from the sale of products and services in accordance with ASC 605,” Revenue Recognition The Company recognizes revenue from services only when all of the following criteria have been met: i) Persuasive evidence for an agreement exists; ii) Service has been provided; iii) The fee is fixed or determinable; and iv) Collection is reasonably assured. Revenue related to multi-media downloads is fully recognized when the above criteria are met.
Cash and Cash Equivalents	Cash and Cash Equivalents For purposes of the statement of cash flows, the Company considers all highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents.
Fair Value of Financial Instruments	Fair Value of Financial Instruments ASB ASC 820, Fair Value Measurements and Disclosures, defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. FASB ASC 820 also establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. FASB ASC 820 describes three levels of inputs that may be used to measure fair value: Level 1 Level 2 Level 3 If the inputs used to measure the financial assets and liabilities fall within more than one level described above, the categorization is based on the lowest level of input that is significant to the fair value measurement of the instrument.
Research and Development Expenses	Research and Development Expenses We follow ASC 730-10, “Research and Development,”
Income Taxes	Income Taxes The Company accounts for income taxes in accordance with Accounting Standards Codification (“ASC”) Topic 740, “ Income Taxes
Basic and Diluted Income (Loss) Per Share	Basic and Diluted Income (Loss) Per Share The Company computes income (loss) per share in accordance with FASB ASC 260, “Earnings per Share” which requires presentation of both basic and diluted earnings per share on the face of the statement of operations. Basic loss per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted income (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. No potentially dilutive debt or equity instruments were issued or outstanding during the years ended December 31, 2017 and 2016.
Recent accounting pronouncements	Recent accounting pronouncements In February 2017, the FASB has issued Accounting Standards Update (ASU) No. 2017-06, “Plan Accounting: Defined Benefit Pension Plans (Topic 960); Defined Contribution Pension Plans (Topic 962); Health and Welfare Benefit Plans (Topic 965): Employee Benefit Plan Master Trust Reporting.” Among other things, the amendments require a plan’s interest in that master trust and any change in that interest to be presented in separate line items in the statement of net assets available for benefits and in the statement of changes in net assets available for benefits, respectively. The amendments also remove the requirement to disclose the percentage interest in the master trust for plans with divided interests and require that all plans disclose the dollar amount of their interest in each of those general types of investments. The amendments require all plans to disclose: (a) their master trust’s other asset and liability balances; and (b) the dollar amount of the plan’s interest in each of those balances. Lastly, the amendments eliminate redundant investment disclosures (e.g., those required by Topics 815 and 820) relating to 401(h) account assets. Effective for fiscal years beginning after December 15, 2018. Early adoption is permitted. The amendments should be applied retrospectively to each period for which financial statements are presented. The Company does not anticipate the adoption of ASU 2017-04 will have a material impact on its consolidated financial statements. In February 2017, the FASB has issued Accounting Standards Update (ASU) No. 2017-05, “Other Income – Gains and Losses from the Derecognition of Nonfinancial Assets (Subtopic 610-20): Clarifying the Scope of Asset Derecognition Guidance and Accounting for Partial Sales of Nonfinancial Assets.” The amendments clarify that a financial asset is within the scope of Subtopic 610-20 if it meets the definition of an in substance nonfinancial asset. The amendments also define the term in substance nonfinancial asset. The amendments clarify that nonfinancial assets within the scope of Subtopic 610-20 may include nonfinancial assets transferred within a legal entity to a counterparty. For example, a parent may transfer control of nonfinancial assets by transferring ownership interests in a consolidated subsidiary. A contract that includes the transfer of ownership interests in one or more consolidated subsidiaries is within the scope of Subtopic 610-20 if substantially all of the fair value of the assets that are promised to the counterparty in a contract is concentrated in nonfinancial assets. The amendments clarify that an entity should identify each distinct nonfinancial asset or in substance nonfinancial asset promised to a counterparty and derecognize each asset when a counterparty obtains control of it. Effective at the same time as the amendments in Update 2014-09, Revenue from Contracts with Customers (Topic 606). Therefore, public business entities, certain not-for-profit entities, and certain employee benefit plans should apply the amendments in this Update to annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period. Earlier application is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period. All other entities should apply the amendments in this Update to annual reporting periods beginning after December 15, 2018, and interim periods within annual periods beginning after December 15, 2019. All other entities may apply the guidance earlier as of annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period. All other entities also may apply the guidance earlier as of annual reporting periods beginning after December 15, 2016, and interim reporting periods within annual reporting periods beginning one year after the annual reporting period in which the entity first applies the guidance. An entity is required to apply the amendments in this Update at the same time that it applies the amendments in Update 2014-09. The Company is currently evaluating the potential impact this standard may have on its financial position and results of operations. In January 2017, the FASB issued Accounting Standards Update (ASU) No. 2017-04, “ Intangibles - Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment. In January 2017, the FASB issued ASU No. 2017-01, Business Combinations (Topic 805): Clarifying the Definition of a Business. This new standard clarifies the definition of a business and provides a screen to determine when an integrated set of assets and activities is not a business. The screen requires that when substantially all of the fair value of the gross assets acquired (or disposed of) is concentrated in a single identifiable asset or a group of similar identifiable assets, the set is not a business. This new standard will be effective for the Company on January 1, 2018, however, early adoption is permitted with prospective application to any business development transaction. Management has considered all recent accounting pronouncements issued. The Company’s management believes that these recent pronouncements will not have a material effect on the Company’s financial statements.

CONVERTIBLE PROMISSORY NOTES (T

CONVERTIBLE PROMISSORY NOTES (Tables)	12 Months Ended
	Dec. 31, 2017
Convertible Notes Payable [Abstract]
Schedule of convertible promissory notes	December 31, December 31, 2017 2016 Convertible Note - September 2017 $ 30,768 $ - Convertible Note - October 2017 5,977 - Convertible Note - December 2017 6,015 - 42,760 - Less current portion of convertible notes payable (42,760 ) - Long-term convertible notes payable $ - $ -

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Schedule of provision for refundable federal income tax	Years ended December 31, 2017 2016 Current operations $ 38,105 $ 47,660 Less: valuation allowance (38,105 ) (47,660 ) Net refundable amount $ - $ -
Schedule of reconciliation of the effective income tax	Federal income tax rate 34.0 % Increase in valuation allowance (34.0 %) Effective income tax rate 0.0 %

ORGANIZATION AND BUSINESS OPE18

ORGANIZATION AND BUSINESS OPERATIONS (Detail Textuals) - USD ($)	Oct. 10, 2016	May 13, 2016	Nov. 30, 2015	Dec. 31, 2016
Organization And Business Operations [Line Items]
Price per share		$ 0.01		$ 0.01
Shares issued under offering	15,000,000	15,000,000		15,000,000
Total proceeds from offering		$ 150,000		$ 150,000
Proceeds recorded as additional paid-in capital		$ 25,000		$ 25,000
Mobile software applications for smartphones and tablets ("Apps") | Asset Purchase Agreement (the "Agreement")
Organization And Business Operations [Line Items]
Acquisition price, assets, properties and contractual rights			$ 60,000
Payment made by related party on behalf of company			$ 60,000
Number of shares issued to related party			30,000,000
Payment of legal fees by related party			$ 12,500
Purchase price allocated to intangible assets			$ 60,000
Percentage of annual profits payable to vendors of Apps			10.00%
Shares issued to employees			300,000
Price per share			$ 0.002

SUMMARY OF SIGNIFICANT ACCOUN19

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Detail Textuals) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Accounting Policies [Abstract]
Research and development costs	$ 5,265	$ 13,273

GOING CONCERN (Detail Textuals)

GOING CONCERN (Detail Textuals) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Going Concern [Abstract]
Accumulated deficit	$ (323,869)	$ (211,795)

CONVERTIBLE PROMISSORY NOTES (D

CONVERTIBLE PROMISSORY NOTES (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Debt Instrument [Line Items]
Total convertible notes payable	$ 42,760	$ 0
Less current portion of convertible notes payable	(42,760)	0
Long-term convertible notes payable	0	0
Convertible Note - September 2017
Debt Instrument [Line Items]
Total convertible notes payable	30,768	0
Convertible Note - October 2017
Debt Instrument [Line Items]
Total convertible notes payable	5,977	0
Convertible Note - December 2017
Debt Instrument [Line Items]
Total convertible notes payable	$ 6,015	$ 0

CONVERTIBLE PROMISSORY NOTES 22

CONVERTIBLE PROMISSORY NOTES (Detail Textuals)	1 Months Ended	12 Months Ended
	Sep. 30, 2017USD ($)Note$ / shares	Dec. 31, 2017USD ($)$ / shares	Oct. 27, 2017USD ($)$ / shares	Dec. 31, 2016USD ($)
Debt Instrument [Line Items]
Convertible Promissory Notes		$ 42,760		$ 0
Amortization of discount, included in interest expense		42,760
Accrued interest		4,372
Convertible promissory notes
Debt Instrument [Line Items]
Accrued interest		3,292
Convertible promissory notes | Non-related party
Debt Instrument [Line Items]
Number of convertible promissory notes | Note	3
Convertible Promissory Notes	$ 30,768	$ 6,015	$ 5,977
Interest rate	35.00%	50.00%	50.00%
Conversion price | $ / shares	$ 0.005	$ 0.005	$ 0.005

NOTES PAYABLE (Detail Textuals)

NOTES PAYABLE (Detail Textuals) - USD ($)	Jan. 11, 2017	Dec. 31, 2017
Debt Instrument [Line Items]
Promissory note issued		$ 21,977
Accrued interest		4,372
Notes payable
Debt Instrument [Line Items]
Promissory note issued	$ 21,977
Interest rate	5.00%
Maturity date	Dec. 31, 2019
Accrued interest		$ 1,080

STOCKHOLDER'S EQUITY (Detail Te

STOCKHOLDER'S EQUITY (Detail Textuals) - USD ($)	Oct. 10, 2016	May 13, 2016	Dec. 31, 2017	Dec. 31, 2016
Equity [Abstract]
Preferred stock, shares authorized			10,000,000	10,000,000
Preferred stock, par value (in dollars per share)			$ 0.002	$ 0.002
Preferred stock, shares issued			0	0
Common stock, shares authorized			190,000,000	190,000,000
Common stock, par value (in dollars per share)			$ 0.002	$ 0.002
Common stock, voting rights			one vote
Common stock, shares issued			45,300,000	45,300,000
Common stock, shares outstanding			45,300,000	45,300,000
Proceeds recorded as additional paid-in capital		$ 25,000		$ 25,000
Price per share		$ 0.01		$ 0.01
Proceeds from sale of shares		$ 150,000		$ 150,000
Shares issued under offering	15,000,000	15,000,000		15,000,000

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Current operations	$ 38,105	$ 47,660
Less: valuation allowance	(38,105)	(47,660)
Net refundable amount	$ 0	$ 0

INCOME TAXES (Details 1)

INCOME TAXES (Details 1)	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Federal income tax rate	34.00%
Increase in valuation allowance	(34.00%)
Effective income tax rate	0.00%

INCOME TAXES (Detail Textuals)

INCOME TAXES (Detail Textuals)	12 Months Ended
	Dec. 31, 2017USD ($)
Income Tax Disclosure [Abstract]
Federal income tax rate	34.00%
Net operating loss carry-forwards	$ 323,869