Sunset Island (SIGO) 10-Q 19 Sep 17 2017 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Jul. 31, 2017	Sep. 14, 2017
Document And Entity Information
Entity Registrant Name	Sunset Island Group, Inc
Entity Central Index Key	1,689,066
Document Type	10-Q
Document Period End Date	Jul. 31, 2017
Amendment Flag	false
Current Fiscal Year End Date	--10-31
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		4,671,771
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q3

Condensed Consolidated Balance

Condensed Consolidated Balance Sheet - USD ($)	Jul. 31, 2017	Oct. 31, 2016
Current assets:
Cash		$ 970
Total current assets		970
Other assets:
Security Deposit	14,000
Total other assets	14,000
Total assets	14,000	970
Liabilities:
Bank indebtedness	734
Accrued liabilities	16,227
Total current liabilities	16,961
Notes payable (Related Party)	281,700
Notes payable (Officer)	3,333
Total liabilities	301,994
Stockholders’ Equity (Deficit):
Common Stock, par value $.0001, 100,000,000 shares authorized, 50,031,771 issued and outstanding	5,003	5,003
Additional paid in capital	5,997	5,997
Accumulated deficit	(298,994)	(10,030)
Total stockholders’ equity (deficit)	(287,994)	970
Total liabilities and stockholders’ equity (deficit)	14,000	970
Series A Preferred Stock [Member]
Stockholders’ Equity (Deficit):
Preferred Stock, par value
Series B Preferred Stock [Member]
Stockholders’ Equity (Deficit):
Preferred Stock, par value

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheet (Parenthetical) - $ / shares	Aug. 08, 2017	Jul. 31, 2017	Oct. 31, 2016
Stockholders’ Equity (Deficit):
Common Stock, par value		$ 0.0001	$ 0.0001
Common Stock, shares authorized	400,000,000	100,000,000	100,000,000
Common Stock, shares issued		50,031,771	50,031,771
Common Stock, shares outstanding		50,031,771	50,031,771
Preferred Stock, par value		$ 0.0001	$ 0.0001
Preferred Stock, Shares designated		30,000,000	30,000,000
Series A Preferred Stock [Member]
Stockholders’ Equity (Deficit):
Preferred Stock, Shares designated		4,600,000	4,600,000
Series B Preferred Stock [Member]
Stockholders’ Equity (Deficit):
Preferred Stock, Shares designated		8,000,000	8,000,000

Condensed Consolidated Statemen

Condensed Consolidated Statement of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Jul. 31, 2017	Jul. 31, 2016	Jul. 31, 2017	Jul. 31, 2016
Condensed Consolidated Statement Of Operations
Revenue
Operating Expenses:
General and administrative	174,562		288,964
Total operating expenses	174,562		288,964
Loss from operations	(174,562)		(288,964)
Income tax provision
Net Loss	$ (174,562)		$ (288,964)
Net loss per share, basic and diluted	$ (0.0035)		$ (0.0058)
Weighted average number of shares outstanding, basic and diluted	50,031,771		50,031,771

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Jul. 31, 2017	Jul. 31, 2016	Jul. 31, 2017	Jul. 31, 2016
Cash flows from operating activities:
Net loss	$ (174,562)		$ (288,964)
Adjustments to reconcile net loss to net cash used in operating activities:
Security Deposit			(14,000)
Bank indebtedness			734
Accrued liabilities			16,227
Net cash used in operating activities			(286,003)
Cash flows from financing activities:
Proceeds from note payable (related party)			281,700
Proceeds from note payable (officers)			4,983
Repayments of note payable (officers)			(1,650)
Net cash provided by financing activities			285,033
Net decrease in cash during the period			(970)
Cash balance, beginning of period			970
Cash balance, end of period
Supplementary information
Cash paid for Interest
Cash paid Income taxes

DESCRIPTION OF BUSINESS

DESCRIPTION OF BUSINESS	9 Months Ended
	Jul. 31, 2017
Notes to Financial Statements
NOTE 1- DESCRIPTION OF BUSINESS	Our Company Sunset Island Group, Inc. is a Colorado corporation. The Company’s principal line of business is the cultivation of medical cannabis. The Company has leased green house space in Northern California that has been approved for cannabis cultivation. The greenhouse is 12,000 square feet; however, the Company is currently operating on approximately 22,000 square feet. This includes the 12,000 square feet of greenhouse space which 10,000 square feet is used for cultivation and 2,000 us used as staging area for planting and harvesting. The Company is currently looking to expand to approximately 154,000 and has been in discussions with or current landlord about expanding to 154,000. Our landlord has over 750,000 square feet of space becoming available shortly. However, the company has recently begun to look at other locations that are nearby the current operations. The Company has agreed to acquire 6,000 square feet of a neighbor’s greenhouse and expects that the agreement to be in place October 1, 2017. The Company is currently in discussions to acquire the neighbors entire 34,000 and is looking an additional 100,000 square feet that is close to the current operations. The Company operates the greenhouses in Monterrey County which allows permits for cannabis cultivation in greenhouses that where existing prior to January 1, 2016. The Company is working on filing its permit with the County. Originally, the County required all permits to be filed prior to August 12, 2017 for operations to continue to operate. However, the county revised the deadline to January 1, 2018. The Company’s landlord has filed its land use permit with the county which covers the Company’s operations and includes our CEO on the permit application. The company has begun its permit process with the County. Until the permit is approved, the Company operates under the medical cannabis laws of the State of California. Additionally, the Company will be consulting and advising clients that operate in the medical marijuana business by providing clients a licensed manufacturing facility to produce products such as oils and edibles. However, the company is waiting for the State of California to finalize the licensing process and requirements for licensed manufacturing facilities before implementing this segment. The Company has no current timetable since licenses may not be applied for until January 1, 2018. Reverse Merger On October 17, 2016, the Company executed a reverse merger with Battle Mountain Genetics, Inc. On October 17, 2016, the Company entered into an Agreement whereby the Company acquired 100% of Battle Mountain Genetics, Inc, in exchange for 50,000,000 shares of Sunset Island Group common stock. Immediately prior to the reverse merger, there were 30,894 common shares outstanding and no shares of Preferred shares outstanding. After the reverse merger, the Company had 50,031,771 Common shares outstanding and 0 shares of Preferred shares outstanding. Battle Mountain Genetics was incorporated in the State of California on September 29, 2016. Battle Mountain Genetics, Inc. was the surviving Company and became a wholly owned subsidiary of Sunset Island Group. Sunset Island Group had no operations, assets or liabilities prior to the reverse merger. The financial statements reflected in this 10-Q as of October 31, 2016 represents the period September 29, 2016 (date of inception) to October 31, 2016.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Jul. 31, 2017
Notes to Financial Statements
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Basis of Presentation of Interim Financial Statements The accompanying interim unaudited consolidated 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 and nine months ended July 31, 2017 are not necessarily indicative of the results that may be expected for the year ending October 31, 2017. Notes to the unaudited interim consolidated financial statements that would substantially duplicate the disclosures contained in the audited consolidated financial statements for fiscal year 2016 have been omitted. This report should be read in conjunction with the audited consolidated financial statements and the footnotes thereto for the fiscal year ended October 31, 2016 included in the Company’s S-1/A as filed with the Securities and Exchange Commission on July 28, 2017. Consolidation Policy The unaudited condensed consolidated financial statements of the Company include the accounts of the Company and its wholly owned subsidiary, Battle Mountain Genetics, Inc. All significant intercompany balances and transactions have been eliminated in consolidation. Use of Estimates and Assumptions The preparation of financial statements in accordance with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures 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 equivalents are short-term highly liquid investments that are readily convertible to cash with original maturities of three months or less, at the date acquired. As of July 31, 2017, and October 31, 2016, cash primarily consists of cash on hand and in bank. As of July 31, 2017 and October 31, 2016, cash held in bank was $0 and $970, respectively. As of July 31, 2017, bank indebtedness was $734. Net Loss Per Share of Common Stock The Company has adopted ASC Topic 260, “Earnings per Share,” The Company has no potentially dilutive securities, such as options or warrants, currently issued and outstanding. Concentrations of Credit Risk The Company’s financial instruments that are exposed to concentrations of credit risk primarily consist of its cash and cash equivalents and related party payables that it will likely incur in the near future. The Company places its cash and cash equivalents with financial institutions of high credit worthiness. At times, its cash and cash equivalents with a particular financial institution may exceed any applicable government insurance limits. The Company’s management plans to assess the financial strength and credit worthiness of any parties to which it extends funds, and as such, it believes that any associated credit risk exposures are limited. Financial Instruments The Company follows ASC 820, “ Fair Value Measurements and Disclosures, Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of July 31, 2017. The carrying values of our financial instruments, including, cash and cash equivalents, accounts payable and accrued expenses; and loans and notes payable approximate their fair values due to the short-term maturities of these financial instruments. Related Parties The Company follows ASC 850, “Related Party Disclosures,” Revenue recognition The Company recognizes revenue in accordance with Accounting Standards Codification subtopic 605-10, “ Revenue Recognition,” Research and Development Expenses We follow ASC 730-10, “Research and Development,” Recently Issued Accounting Standards 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.” In January 2017, the FASB has 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.” 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	9 Months Ended
	Jul. 31, 2017
Notes to Financial Statements
NOTE 3 - GOING CONCERN	The Company’s financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern that contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not established any source of revenue to cover its operating costs, and it does not have sufficient cash flow to maintain its operations. These factors raise substantial doubt about the Company’s ability to continue as a going concern. The Company expects to develop its business and thereby increase its revenue. However, the Company would require sufficient capital to be invested into the Company to acquire the properties to begin generating sufficient revenue to cover the monthly expenses of the Company. Until the Company is able to generate revenue, the Company would be required to raise capital through the sale of its stock or through debt financing. Management may raise additional capital through future public or private offerings of the Company’s stock or through loans from private investors, although there can be no assurance that it will be able to obtain such financing. The Company’s failure to do so could have a material and adverse effect upon it and its shareholders. To this date the Company has relied on the sale of securities to finance its operations and growth. The Company expects to continue to fund the Company through debt and securities sales and issuances until the Company generates enough revenues through the operations. These transactions will initially be through related parties, such as the Company’s officers and directors.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Jul. 31, 2017
Notes to Financial Statements
Note 4 - COMMITMENTS AND CONTINGENCIES	On March 1, 2017, the Company executed a lease for 12,000 square feet green house space and 1,000 square of warehouse space expiring March 31, 2020. The monthly lease is $7,000 per month. The Company has aggregate future minimum lease commitments as of July 31, 2017 is as follows: Years ended April 30, Amount 2018 $ 84,000 2019 84,000 2020 77,000 Total $ 245,000

NOTE PAYABLE (Related Party)

NOTE PAYABLE (Related Party)	9 Months Ended
	Jul. 31, 2017
Notes to Financial Statements
Note 5 - NOTE PAYABLE (Related Party)	During the Nine months ended July 31, 2017, the Company issued a 5% Note to shareholder of the Company for $281,700. The note is due on December 31, 2018. The note accrued interest at 0% for the initial nine months and then 5% on annual rate thereafter. As of July 31, 2017 and October 31, 2016, the notes payable to the related party was $281,700 and $0, respectfully. During the periods ended July 31, 2017 and October 31, 2016, the note payable incurred no interest expense.

NOTE PAYABLE (Officer)

NOTE PAYABLE (Officer)	9 Months Ended
	Jul. 31, 2017
Notes to Financial Statements
NOTE 6 – NOTE PAYABLE (Officer)	During the Nine months ended July 31, 2017, the Company received advances from an officer of the Company at the amount of $4,983 and repaid to her at $1,650. The note is due on December 31, 2018. The notes accrued interest at 0% for the initial 9 months and then 5% on annual rate thereafter. As of July 31, 2017 and October 31, 2016, the note payable to the officer was $3,333 and $0, respectively. During the periods ended July 31, 2017 and October 31, 2016, the note payable incurred no interest expense.

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	9 Months Ended
	Jul. 31, 2017
Notes to Financial Statements
NOTE 7 – STOCKHOLDERS’ EQUITY	The Company filed Amended and Restated Articles of Incorporation with the Secretary of State of the State of Colorado, as follows: · Effective August 20, 2017, the Company authorized 4,600,000 shares of its Series A Preferred Stock. · Effective September 7, 2017, the Company authorized 8,000,000 shares of its Series B Preferred Stock. · Effective August 8, 2017, the Company reduced the total number of authorized shares of common stock of the Company by 400 Million shares. The total number of authorized shares of the Company is now 100 Million shares of Common Stock. Preferred Stock The Company has authorized 30,000,000 preferred shares with a par value of $0.0001 per share. The Board of Directors is 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. Series A Convertible Preferred Stock The Company has designated 4,600,000 shares of Series A Convertible Preferred Stock. The Series A Preferred Stock may convert into Common Stock at a rate equal to 10 shares of common stock for each share of Series A Preferred stock. In the event that any cash dividend on the Common Stock is declared by the Board, the Board shall simultaneously declare a dividend for each share of Series A Preferred Stock in an amount equal to the product of (i) the per share dividend declared and to be paid in respect of each share of Common Stock and (ii) the amount of common stock the Series A Preferred Stock is convertible into under the designation. Series B Preferred Stock The Company has designated 8,000,000 shares of Series B Preferred Stock. The Series B Preferred Stock has no conversion right or no voting rights. The shareholders of the Series B Preferred will be entitled to $200 per pound that is sold by the Company which is divided by the outstanding shares of the Series B Preferred. As of July 31, 2017, the Company had no shares of preferred stock issued and outstanding. Common Stock The Company has authorized 100,000,000 common shares with a par value of $0.0001 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 at July 31, 2017 and October 31, 2016, the Company had 50,031,771 shares of common stock issued and outstanding.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Jul. 31, 2017
Notes to Financial Statements
NOTE 8 - SUBSEQUENT EVENTS	Dividend Cancelation of common stock Issuance of common stock Issuance of preferred stock for debt:

SUMMARY OF SIGNIFICANT ACCOUN14

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES ( POLICY)	9 Months Ended
	Jul. 31, 2017
Summary Of Significant Accounting Policies Policy
Basis of Presentation of Interim Financial Statements	The accompanying interim unaudited consolidated 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 and nine months ended July 31, 2017 are not necessarily indicative of the results that may be expected for the year ending October 31, 2017. Notes to the unaudited interim consolidated financial statements that would substantially duplicate the disclosures contained in the audited consolidated financial statements for fiscal year 2016 have been omitted. This report should be read in conjunction with the audited consolidated financial statements and the footnotes thereto for the fiscal year ended October 31, 2016 included in the Company’s S-1/A as filed with the Securities and Exchange Commission on July 28, 2017.
Consolidation Policy	The unaudited condensed consolidated financial statements of the Company include the accounts of the Company and its wholly owned subsidiary, Battle Mountain Genetics, Inc. All significant intercompany balances and transactions have been eliminated in consolidation.
Use of Estimates and Assumptions	The preparation of financial statements in accordance with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures 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 equivalents are short-term highly liquid investments that are readily convertible to cash with original maturities of three months or less, at the date acquired. As of July 31, 2017, and October 31, 2016, cash primarily consists of cash on hand and in bank. As of July 31, 2017 and October 31, 2016, cash held in bank was $0 and $970, respectively. As of July 31, 2017, bank indebtedness was $734.
Net Loss Per Share of Common Stock	The Company has adopted ASC Topic 260, “Earnings per Share,” The Company has no potentially dilutive securities, such as options or warrants, currently issued and outstanding.
Concentrations of Credit Risk	The Company’s financial instruments that are exposed to concentrations of credit risk primarily consist of its cash and cash equivalents and related party payables that it will likely incur in the near future. The Company places its cash and cash equivalents with financial institutions of high credit worthiness. At times, its cash and cash equivalents with a particular financial institution may exceed any applicable government insurance limits. The Company’s management plans to assess the financial strength and credit worthiness of any parties to which it extends funds, and as such, it believes that any associated credit risk exposures are limited.
Financial Instruments	The Company follows ASC 820, “ Fair Value Measurements and Disclosures, Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of July 31, 2017. The carrying values of our financial instruments, including, cash and cash equivalents, accounts payable and accrued expenses; and loans and notes payable approximate their fair values due to the short-term maturities of these financial instruments.
Related Parties	The Company follows ASC 850, “Related Party Disclosures,”
Revenue recognition	The Company recognizes revenue in accordance with Accounting Standards Codification subtopic 605-10, “ Revenue Recognition,”
Research and Development Expenses	We follow ASC 730-10, “Research and Development,”
Recently Issued Accounting Standards	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.” In January 2017, the FASB has 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.” 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.

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Table)	9 Months Ended
	Jul. 31, 2017
Commitments And Contingencies Table
Future minimum lease	Years ended April 30, Amount 2018 $ 84,000 2019 84,000 2020 77,000 Total $ 245,000

DESCRIPTION OF BUSINESS (Detail

DESCRIPTION OF BUSINESS (Details Narrative)	1 Months Ended	9 Months Ended
	Oct. 17, 2016shares	Jul. 31, 2017ft²shares	Oct. 31, 2016shares
Common Stock, shares outstanding		50,031,771	50,031,771
Description for operating space		The greenhouse is 12,000 square feet; however, the Company is currently operating on approximately 22,000 square feet. This includes the 12,000 square feet of greenhouse space which 10,000 square feet is used for cultivation and 2,000 us used as staging area for planting and harvesting
Description for expansion of operating space		The Company is currently looking to expand to approximately 154,000 and has been in discussions with or current landlord about expanding to 154,000
Space owned by landlord | ft²		750,000
Description for space acquisition		The Company has agreed to acquire 6,000 square feet of a neighbor's greenhouse and expects that the agreement to be in place October 1, 2017. The Company is currently in discussions to acquire the neighbors entire 34,000 and is looking an additional 100,000 square feet that is close to the current operations
Battle mountain genetics Inc [member]
Acquisition of entity, percentage	100.00%
Common stock issued for acquisition	50,000,000
Country or state of incorporation		California
Date of incorporation		Sep. 29, 2016
Prior to reverse merger [member]
Common Stock, shares outstanding	30,894
Preferred Stock, share outstanding	0
After reverse merger [member]
Common Stock, shares outstanding	50,031,771
Preferred Stock, share outstanding	0

SUMMARY OF SIGNIFICANT ACCOUN17

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	Jul. 31, 2017	Oct. 31, 2016
Notes to Financial Statements
Cash		$ 970
Bank indebtedness	$ 734

COMMITMENTS AND CONTINGENCIES18

COMMITMENTS AND CONTINGENCIES (Details)	Jul. 31, 2017USD ($)
Commitments And Contingencies Details
2,018	$ 84,000
2,019	84,000
2,020	77,000
Total	$ 245,000

COMMITMENTS AND CONTINGENCIES19

COMMITMENTS AND CONTINGENCIES (Details Narrative)	9 Months Ended
	Jul. 31, 2017USD ($)ft²
Commitments And Contingencies Details Narrative
Monthly lease payments | $	$ 7,000
Description for warehouse space lease term	1,000 square of warehouse space expiring March 31, 2020
Operating lease expiration date	Mar. 31, 2020
Area of greenhouse space leased | ft²	12,000

NOTE PAYABLE (Related Party) (D

NOTE PAYABLE (Related Party) (Details Narrative) - USD ($)	9 Months Ended
	Jul. 31, 2017	Oct. 31, 2016
Proceeds from notes payable related party	$ 281,700
Note payable (Related Party)	281,700
Notes Payable [Member] | Shareholder [Member]
Proceeds from notes payable related party	$ 281,700
Due date	Dec. 31, 2018
Interest rate, Description	The note accrued interest at 0% for the initial nine months and then 5% on annual rate thereafter
Note payable (Related Party)	$ 281,700	$ 0

NOTE PAYABLE (Officer) (Details

NOTE PAYABLE (Officer) (Details Narrative) - USD ($)	9 Months Ended
	Jul. 31, 2017	Oct. 31, 2016
Repayments of notes payable	$ (1,650)
Notes Payable [Member] | Officer [Member]
Proceeds from notes payable officer	4,983
Repayments of notes payable	$ 1,650
Due date	Dec. 31, 2018
Interest rate, Description	The notes accrued interest at 0% for the initial 9 months and then 5% on annual rate thereafter
Note payable (Officer)	$ 3,333	$ 0

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - $ / shares	Sep. 08, 2017	Jul. 31, 2017	Sep. 07, 2017	Aug. 20, 2017	Aug. 08, 2017	Oct. 31, 2016
Preferred stock, shares authorized		30,000,000				30,000,000
Preferred stock, par value		$ 0.0001				$ 0.0001
Common stock, shares authorized		100,000,000			400,000,000	100,000,000
Common stock, par value		$ 0.0001				$ 0.0001
Common stock, shares issued		50,031,771				50,031,771
Common stock, shares outstanding		50,031,771				50,031,771
Series A Preferred Stock [Member]
Preferred stock, shares authorized		4,600,000				4,600,000
Designated convertible preferred stock		4,600,000
Convertible preferred stock, conversion terms		Series A Preferred Stock may convert into Common Stock at a rate equal to 10 shares of common stock for each share of Series A Preferred stock
Series B Preferred Stock [Member]
Preferred stock, shares authorized		8,000,000				8,000,000
Convertible preferred stock, conversion terms		The Series B Preferred Stock has no conversion right or no voting rights
Preferred stock, redemption terms		The shareholders of the Series B Preferred will be entitled to $200 per pound that is sold by the Company which is divided by the outstanding shares of the Series B Preferred
Subsequent Event [Member] | Series A Preferred Stock [Member]
Preferred stock, shares authorized				4,600,000
Subsequent Event [Member] | Series B Preferred Stock [Member]
Preferred stock, shares authorized			8,000,000
Convertible preferred stock, conversion terms	The Preferred Stock has no conversion right or no voting rights
Preferred stock, redemption terms	The shareholders of the Series B Preferred will be entitled to $200 per pound that is sold by the Company

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Sep. 08, 2017	Aug. 31, 2017	Aug. 30, 2017	Jul. 31, 2017
Series B Preferred Stock [Member]
Preferred stock, redemption terms				The shareholders of the Series B Preferred will be entitled to $200 per pound that is sold by the Company which is divided by the outstanding shares of the Series B Preferred
Convertible preferred stock, conversion terms				The Series B Preferred Stock has no conversion right or no voting rights
Series A Preferred Stock [Member]
Convertible preferred stock, conversion terms				Series A Preferred Stock may convert into Common Stock at a rate equal to 10 shares of common stock for each share of Series A Preferred stock
Subsequent Event [Member]
Dividend record date			Sep. 15, 2017
Rate of dividend			$ 0.001
Description of notice for dividend			FINRA requires 10-day notice before the record date of the dividend
Proceeds from sale of stock				$ 64,000
Sale of stock, number of shares				640,000
Sale of stock, price per share				$ 0.10
Subsequent Event [Member] | Series B Preferred Stock [Member]
Preferred stock, redemption terms	The shareholders of the Series B Preferred will be entitled to $200 per pound that is sold by the Company
Convertible preferred stock, conversion terms	The Preferred Stock has no conversion right or no voting rights
Subsequent Event [Member] | Series B Preferred Stock [Member] | Notes Payable [Member]
Debt conversion converted instrument shares issued	305,700
Amount of debt converted	$ 305,700
Subsequent Event [Member] | Series A Preferred Stock [Member]
Common stock, shares cancelled		46,000,000
Common stock, shares issued		4,600,000