Phoenix Apps (PXPP) 10-Q 22 Jul 19 2019 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2019	Jul. 18, 2019
Document And Entity Information
Entity Registrant Name	Phoenix Apps Inc.
Entity Central Index Key	0001660839
Document Type	10-Q
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Current Reporting Status	Yes
Document Period End Date	Jun. 30, 2019
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2019
Entity Shell Company	false
Entity Ex Transition Period	false
Entity Common Stock Shares Outstanding		45,300,000

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Jun. 30, 2019	Dec. 31, 2018
Current Assets
Cash and cash equivalents
TOTAL ASSETS
Current Liabilities
Accounts payable and accrued liabilities	16,651	19,001
Accrued Interest	48,511	29,741
Convertible Promissory Notes	97,533	74,897
Note Payable	21,977	21,977
Total Current Liabilities	184,672	145,616
Total Liabilities	184,672	145,616
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	205,033	182,397
Accumulated deficit	(480,305)	(418,613)
Total Stockholders' Deficit	(184,672)	(145,616)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - $ / shares	Jun. 30, 2019	Dec. 31, 2018
Stockholders' Deficit
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares par value	$ 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, shares par value	$ 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 ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
STATEMENTS OF OPERATIONS
REVENUE, NET OF FEES
OPERATING EXPENSES
Professional fees	4,236	23,434	19,377	23,434
General and administrative	454	4,539	908	4,699
Total Operating Expenses	4,690	27,973	20,285	28,133
LOSS FROM OPERATIONS	(4,690)	(27,973)	(20,285)	(28,133)
OTHER EXPENSE
Interest expense	(19,393)	(30,650)	(41,407)	(35,116)
total other expenses	(19,393)	(30,650)	(41,407)	(35,116)
LOSS BEFORE INCOME TAXES	(24,083)	(58,623)	(61,692)	(63,249)
Provision for income taxes
NET LOSS	$ (24,083)	$ (58,623)	$ (61,692)	$ (63,249)
Basic and Diluted Loss per Common Share	$ 0	$ 0	$ 0	$ 0
Basic and Diluted Weighted Average Common Shares Outstanding	45,300,000	45,300,000	45,300,000	45,300,000

STATEMENTS OF STOCKHOLDERS' DEF

STATEMENTS OF STOCKHOLDERS' DEFICIT - USD ($)	Total	Common Stock [Member]	Additional Paid-in Capital	Accumulated Deficit
Balance - Shares at Dec. 31, 2017		45,300,000
Balance - Amount at Dec. 31, 2017	$ (83,009)	$ 90,600	$ 150,260	$ (323,869)
Net loss	(4,626)			(4,626)
Balance - Shares at Mar. 31, 2018		45,300,000
Balance - Amount at Mar. 31, 2018	(87,635)	$ 90,600	150,260	(328,495)
Balance - Shares at Dec. 31, 2017		45,300,000
Balance - Amount at Dec. 31, 2017	(83,009)	$ 90,600	150,260	(323,869)
Net loss	(63,249)
Balance - Shares at Jun. 30, 2018		45,300,000
Balance - Amount at Jun. 30, 2018	(120,124)	$ 90,600	176,394	(387,118)
Balance - Shares at Mar. 31, 2018		45,300,000
Balance - Amount at Mar. 31, 2018	(87,635)	$ 90,600	150,260	(328,495)
Net loss	(58,623)			(58,623)
Convertible promissory notes beneficial conversion feature	26,134		26,134
Balance - Shares at Jun. 30, 2018		45,300,000
Balance - Amount at Jun. 30, 2018	(120,124)	$ 90,600	176,394	(387,118)
Balance - Shares at Dec. 31, 2018		45,300,000
Balance - Amount at Dec. 31, 2018	(145,616)	$ 90,600	182,397	(418,613)
Convertible promissory notes beneficial conversion feature	13,531		13,531
Net loss	(37,609)			(37,609)
Balance - Shares at Mar. 31, 2019		45,300,000
Balance - Amount at Mar. 31, 2019	(169,694)	$ 90,600	195,928	(456,222)
Balance - Shares at Dec. 31, 2018		45,300,000
Balance - Amount at Dec. 31, 2018	(145,616)	$ 90,600	182,397	(418,613)
Net loss	(61,692)
Balance - Shares at Jun. 30, 2019		45,300,000
Balance - Amount at Jun. 30, 2019	(184,672)	$ 90,600	205,033	(480,305)
Balance - Shares at Mar. 31, 2019		45,300,000
Balance - Amount at Mar. 31, 2019	(169,694)	$ 90,600	195,928	(456,222)
Convertible promissory notes beneficial conversion feature	9,105		9,105
Net loss	(24,083)			(24,083)
Balance - Shares at Jun. 30, 2019		45,300,000
Balance - Amount at Jun. 30, 2019	$ (184,672)	$ 90,600	$ 205,033	$ (480,305)

STATEMENTS OF CASH FLOWS (Unaud

STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (61,692)	$ (63,249)
Adjustments to reconcile net (loss) to net cash from operating activities:
Amortization of debt discount	22,636	26,134
Changes in operating assets and liabilities:
Accounts payable and accrued liabilities	(2,350)	(1,530)
Accrued interest	18,770	8,982
Net cash used in operating activities	(22,636)	(29,663)
CASH FLOWS FROM INVESTING ACTIVITIES
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from promissory note	22,636	26,134
Net cash provided by financing activities	22,636	26,134
Net changes in cash and cash equivalents		(3,529)
Cash and cash equivalents - beginning of period		3,984
Cash and cash equivalents - end of period		455
Supplemental Cash Flow Disclosures
Cash paid for interest
Cash paid for income taxes
Non-Cash Investing and Financing Activity:
Convertible promissory notes beneficial conversion feature	$ 22,636	$ 26,134

ORGANIZATION AND BUSINESS OPERA

ORGANIZATION AND BUSINESS OPERATIONS	6 Months Ended
	Jun. 30, 2019
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. The company is currently researching other mobile application opportunities.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2019
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Basis of Presentation The accompanying unaudited interim financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X. In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the six months ended June 30, 2019 are not necessarily indicative of the results that may be expected for the year ending December 31, 2019. Notes to the unaudited interim financial statements that would substantially duplicate the disclosures contained in the audited financial statements for fiscal year 2018 have been omitted. This report should be read in conjunction with the audited financial statements and the footnotes thereto for the fiscal year ended December 31, 2018 included in the Company’s Form 10-K as filed with the Securities and Exchange Commission on March 19, 2019. 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 Financial Accounting Standards Board (“FASB”) Accounting Standards Codificaiton (“ASC”) 606,” Revenue Recognition Step 1: Identify the contract(s) with customers Step 2: Identify the performance obligations in the contract Step 3: Determine the transaction price Step 4: Allocate the transaction price to performance obligations Step 5: Recognize revenue when the entity satisfies a performance obligation 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 FASB 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 FASB ASC 730-10, ”Research and Development,” Income Taxes The Company accounts for income taxes in accordance with FASB 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. Recent accounting pronouncements 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	6 Months Ended
	Jun. 30, 2019
GOING CONCERN
NOTE 3 - GOING CONCERN	As of the six months ended June 30, 2019, the Company had an accumulated deficit of $480,305. During the six months ended June 30, 2019, the Company had no revenue and incurred net loss of $61,692. 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	6 Months Ended
	Jun. 30, 2019
CONVERTIBLE PROMISSORY NOTES
NOTE 4 - CONVERTIBLE PROMISSORY NOTES	March 31, December 31, 2019 2018 Convertible Note - September 2017 $ 30,768 $ 30,768 Convertible Note - October 2017 5,977 5,977 Convertible Note - December 2017 6,015 6,015 Convertible Note - June 2018 26,134 26,134 Convertible Note - September 2018 4,522 4,522 Convertible Note - December 2018 1,481 1,481 Convertible Note - March 2019 13,531 - Convertible Note - June 2019 9,105 - 97,533 74,897 Less current portion of convertible notes payable (97,533 ) (74,897 ) 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. On June 30, 2018, the Company issued a convertible promissory note of $26,134 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. On September 30, 2018, the Company issued a convertible promissory note of $4,522 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. On December 31, 2018, the Company issued a convertible promissory note of $1,481 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. On March 31, 2019, the Company issued a convertible promissory note of $13,531 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. On June 30, 2019, the Company issued a convertible promissory note of $9,105 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 six months ended June 30, 2019 and 2018, the Company recognized amortization of discount, included in interest expense, of $22,636 and $26,134, respectively. As of June 30, 2019 and December 31, 2018, the accrued interest related to these convertible notes was $46,042 and $27,546, respectively.

NOTE PAYABLE

NOTE PAYABLE	6 Months Ended
	Jun. 30, 2019
NOTE 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 June 30, 2019 and December 31, 2018, the accrued interest related to this promissory note was $2,469 and 2,195, respectively.

STOCKHOLDER'S EQUITY

STOCKHOLDER'S EQUITY	6 Months Ended
	Jun. 30, 2019
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 June 30, 2019 and December 31, 2018, the Company has 45,300,000 shares of common stock issued and outstanding.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2019
SUBSEQUENT EVENTS
NOTE 7 - SUBSEQUENT EVENTS	In accordance with FASB ASC 855-10, the Company has analyzed its operations subsequent to June 30, 2019 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 ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jun. 30, 2019
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
Basis of Presentation	The accompanying unaudited interim financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X. In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the three months ended March 31, 2019 are not necessarily indicative of the results that may be expected for the year ending December 31, 2019. Notes to the unaudited interim financial statements that would substantially duplicate the disclosures contained in the audited financial statements for fiscal year 2018 have been omitted. This report should be read in conjunction with the audited financial statements and the footnotes thereto for the fiscal year ended December 31, 2018 included in the Company’s Form 10-K as filed with the Securities and Exchange Commission on March 19, 2019.
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 Financial Accounting Standards Board (“FASB”) Accounting Standards Codificaiton (“ASC”) 606,” Revenue Recognition Step 1: Identify the contract(s) with customers Step 2: Identify the performance obligations in the contract Step 3: Determine the transaction price Step 4: Allocate the transaction price to performance obligations Step 5: Recognize revenue when the entity satisfies a performance obligation 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	FASB 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 FASB ASC 730-10, ”Research and Development,”
Income Taxes	The Company accounts for income taxes in accordance with FASB 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.
Recent accounting pronouncements	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)	6 Months Ended
	Jun. 30, 2019
CONVERTIBLE PROMISSORY NOTES (Tables)
Schedule of convertible promissory notes	March 31, December 31, 2019 2018 Convertible Note - September 2017 $ 30,768 $ 30,768 Convertible Note - October 2017 5,977 5,977 Convertible Note - December 2017 6,015 6,015 Convertible Note - June 2018 26,134 26,134 Convertible Note - September 2018 4,522 4,522 Convertible Note - December 2018 1,481 1,481 Convertible Note - March 2019 13,531 - Convertible Note - June 2019 9,105 - 97,533 74,897 Less current portion of convertible notes payable (97,533 ) (74,897 ) Long-term convertible notes payable $ - $ -

ORGANIZATION AND BUSINESS OPE_2

ORGANIZATION AND BUSINESS OPERATIONS (Details Narrative) - USD ($)	May 13, 2016	Nov. 30, 2015	Jun. 30, 2019
Organization And Business Operations [Line Items]
State of incorporation			Nevada
Date of incorporation			Nov. 18, 2015
Price per share	$ 0.01
Shares issued under offering	15,000,000
Total proceeds from offering	$ 150,000
Proceeds recorded as additional paid-in capital	$ 25,000
Asset Purchase Agreement [Member] | Mobile Software Applications [Member]
Organization And Business Operations [Line Items]
Price per share		$ 0.002
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

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	3 Months Ended				6 Months Ended
	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018
GOING CONCERN (Details Narrative)
Accumulated deficit	$ (480,305)				$ (480,305)		$ (418,613)
Net loss	$ (24,083)	$ (37,609)	$ (58,623)	$ (4,626)	$ (61,692)	$ (63,249)

CONVERTIBLE PROMISSORY NOTES (D

CONVERTIBLE PROMISSORY NOTES (Details) - USD ($)	Jun. 30, 2019	Dec. 31, 2018
Debt Instrument [Line Items]
Total convertible notes payable	$ 97,533	$ 74,897
Less current portion of convertible notes payable	(97,533)	(74,897)
Long-term convertible notes payable
Convertible Note June Two Thousand Ninteen [Member]
Debt Instrument [Line Items]
Total convertible notes payable	9,105
Convertible Note September Two Thousand Seventeen [Member]
Debt Instrument [Line Items]
Total convertible notes payable	30,768	30,768
Convertible Note October Two Thousand Seventeen [Member]
Debt Instrument [Line Items]
Total convertible notes payable	5,977	5,977
Convertible Note December Two Thousand Seventeen [Member]
Debt Instrument [Line Items]
Total convertible notes payable	6,015	6,015
Convertible Note June Two Thousand Eighteen [Member]
Debt Instrument [Line Items]
Total convertible notes payable	26,134	26,134
Convertible Note September Two Thousand Eighteen [Member]
Debt Instrument [Line Items]
Total convertible notes payable	4,522	4,522
Convertible Note December Two Thousand Eighteen [Member]
Debt Instrument [Line Items]
Total convertible notes payable	1,481	1,481
Convertible Note March Two Thousand Nineteen [Member]
Debt Instrument [Line Items]
Total convertible notes payable	$ 13,531

CONVERTIBLE PROMISSORY NOTES _2

CONVERTIBLE PROMISSORY NOTES (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Dec. 31, 2017	Oct. 27, 2017	Sep. 30, 2017
Debt Instrument [Line Items]
Amortization of discount, included in interest expense	$ 22,636	$ 26,134
Convertible Promissory Notes	97,533			$ 74,897
Convertible Notes Payable [Member]
Debt Instrument [Line Items]
Accrued interest	46,042			27,546
Convertible Notes Payable [Member] | Non Related Party [Member]
Debt Instrument [Line Items]
Convertible Promissory Notes	$ 9,105	$ 26,134	$ 13,531	$ 1,481	$ 4,522	$ 6,015	$ 5,977	$ 30,768
Interest rate	50.00%	50.00%	50.00%	50.00%	50.00%	50.00%	50.00%	35.00%
Conversion price per share	$ 0.005	$ 0.005	$ 0.005	$ 0.005	$ 0.005	$ 0.005	$ 0.005	$ 0.005

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)	Jan. 11, 2017	Jun. 30, 2019	Dec. 31, 2018
Notes Payable [Member]
Debt Instrument [Line Items]
Promissory note issued	$ 21,977
Interest rate	5.00%
Maturity date	Dec. 31, 2019
Promissory Note [Member]
Debt Instrument [Line Items]
Accrued interest		$ 2,469	$ 2,195

STOCKHOLDER'S EQUITY (Details N

STOCKHOLDER'S EQUITY (Details Narrative) - $ / shares	6 Months Ended
	Jun. 30, 2019	Dec. 31, 2018
STOCKHOLDER'S EQUITY (Details Narrative)
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