0001099568-12-000005.txt : 20120515 0001099568-12-000005.hdr.sgml : 20120515 20120515171655 ACCESSION NUMBER: 0001099568-12-000005 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 9 CONFORMED PERIOD OF REPORT: 20120331 FILED AS OF DATE: 20120515 DATE AS OF CHANGE: 20120515 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WESTGATE ACQUISITIONS CORP CENTRAL INDEX KEY: 0001099568 STANDARD INDUSTRIAL CLASSIFICATION: INVESTORS, NEC [6799] IRS NUMBER: 870639379 STATE OF INCORPORATION: NV FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 000-53084 FILM NUMBER: 12846026 BUSINESS ADDRESS: STREET 1: 2681 EAST PARLEYS WAY CITY: SALT LAKE CITY STATE: UT ZIP: 84109 BUSINESS PHONE: 8013223401 MAIL ADDRESS: STREET 1: 2681 EAST PARLEYS WAY CITY: SALT LAKE CITY STATE: UT ZIP: 84109 10-Q 1 f10qmar2012vedgar.htm UNITED STATES

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549


FORM 10-Q


(Mark One)


[X]

QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF

THE SECURITIES EXCHANGE ACT OF 1934


For the Quarter Ended March 31, 2012


[   ]

TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE

SECURITIES EXCHANGE ACT OF 1934


For the transition period from            to            


Commission File Number  000-53084


WESTGATE ACQUISITIONS CORPORATION

(Exact name of registrant as specified in its charter)


Nevada  

 

87-0639379

(State or other jurisdiction of

(I.R.S. Employer Identification No.)

incorporation or organization)


2681 East Parleys Way, Suite 204, Salt Lake City, Utah 84109

(Address of principal executive offices)


(801) 322-3401

(Registrant’s telephone number, including area code)


Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the past 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.  Yes [X]   No [  ]


Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).         Yes  [  ]    No  [   ]


Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company.


Large accelerated filer

[   ]

Accelerated filer

[   ]

Non-accelerated filer

[   ]

Smaller reporting company

[X]

(Do not check if a smaller reporting company)


Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).     Yes [X]   No [  ]


APPLICABLE ONLY TO CORPORATE ISSUERS


Indicate the number of shares outstanding of each of the issuer's classes of common equity, as of the latest practicable date.


Class

Outstanding as of May 15, 2012


Common Stock, $0.0001 par value

       1,500,000




1



TABLE OF CONTENTS



Heading

Page  


PART  I    —   FINANCIAL INFORMATION


Item 1.

Financial Statements

3


Item 2.

Management's Discussion and Analysis of Financial Condition and Results

of Operations

9


Item 3.

Quantitative and Qualitative Disclosures About Market Risk

10


Item 4(T).

Controls and Procedures

10



PART II   —   OTHER INFORMATION


Item 1.

Legal Proceedings

11


Item 1A.

Risk Factors

11


Item 2

Unregistered Sales of Equity Securities and Use of Proceeds

11


Item 3.

Defaults Upon Senior Securities

11


Item 4.

Mine Safety Disclosures


Item 5.

Other Information

11


Item 6.

Exhibits

12


Signatures

13





2




PART  I   —   FINANCIAL INFORMATION


Item 1.

Financial Statements


The accompanying unaudited balance sheet of Westgate Acquisitions Corporation at March 31, 2012, related unaudited statements of operations, statements of stockholders’ equity (deficit) and cash flows for the three months ended March 31, 2012 and 2011and the period from September 8, 1999 (date of inception) to March 31, 2012, have been prepared by management in conformity with United States generally accepted accounting principles.  In the opinion of management, all adjustments considered necessary for a fair presentation of the results of operations and financial position have been included and all such adjustments are of a normal recurring nature.  It is suggested that these financial statements be read in conjunction with the financial statements and notes thereto included in the Company’s December 31, 2011audited financial statements.  Operating results for the period ended March 31, 2012, are not necessarily indicative of the results that can be expected for the fiscal year ending December 31, 2012 or any other subsequent period.




3





WESTGATE ACQUISITIONS CORPORATION

(A Development Stage Company)

Balance Sheets

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

ASSETS

 

 

 

 

 

 

 

 

 

 

 

 

 

March 31,

 

December 31,

 

 

 

 

2012

 

2011

 

 

 

 

(unaudited)

 

 

 

 

 

 

 

 

 

 

 

CURRENT ASSETS

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cash

 

$

                 -

 

$

                 -

 

 

 

 

 

 

 

 

 

 

 

Total Current Assets

 

                 -

 

 

                 -

 

 

 

 

 

 

 

 

 

 

 

TOTAL ASSETS

$

                 -

 

$

                 -

 

 

 

 

 

 

 

 

 

LIABILITIES AND STOCKHOLDERS' DEFICIT

 

 

 

 

 

 

 

 

 

CURRENT LIABILITIES

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Accounts payable

$

          9,550

 

$

          6,687

 

Accrued interest - related party

 

        16,725

 

 

        15,269

 

Note payable - related party

 

        59,278

 

 

        58,228

 

 

 

 

 

 

 

 

 

 

 

Total Current Liabilities

 

        85,553

 

 

        80,184

 

 

 

 

 

 

 

 

 

STOCKHOLDERS' DEFICIT

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Common stock;20,000,000 shares authorized,

 

 

 

 

 

 

  at $0.00001 par value, 1,500,000 shares issued

 

 

 

 

 

 

  and outstanding

 

              15

 

 

              15

 

Additional paid-in capital

 

        31,185

 

 

        29,685

 

Deficit accumulated during the development stage

 

     (116,753)

 

 

     (109,884)

 

 

 

 

 

 

 

 

 

 

 

Total Stockholders' Deficit

 

       (85,553)

 

 

       (80,184)

 

 

 

 

 

 

 

 

 

 

 

TOTAL LIABILITIES AND STOCKHOLDERS'

$

                 -

 

$

                 -

 

 

 

 

 

 

 

 

 

The accompanying notes are an integral part of these financial statements.





4





WESTGATE ACQUISITIONS CORPORATION

(A Development Stage Company)

Statements of Operations

(unaudited)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

From

 

 

 

 

 

 

 

 

 

Inception on

 

 

 

 

 

 

 

 

 

September 8,

 

 

 

For the Three Months Ended

 

1999 Through

 

 

 

March 31,

 

March 31,

 

 

 

2012

 

2011

 

2012

 

 

 

 

 

 

 

 

 

 

 

REVENUES

$

                 -

 

$

                 -

 

$

                 -

 

 

 

 

 

 

 

 

 

 

 

EXPENSES

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

General and  

 

 

 

 

 

 

 

 

 

  administrative

 

          5,413

 

 

          6,083

 

 

      100,028

 

 

 

 

 

 

 

 

 

 

 

 

 

Total Expenses

 

          5,413

 

 

          6,083

 

 

      100,028

 

 

 

 

 

 

 

 

 

 

 

LOSS FROM OPERATIONS

 

         (5,413)

   

 

         (6,083)

 

 

     (100,028)

 

 

 

 

 

 

 

 

 

 

 

OTHER EXPENSES

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Interest expense

 

         (1,456)

 

 

         (1,312)

 

 

       (16,725)

 

 

 

 

 

 

 

 

 

 

 

 

 

Total Other Expenses

 

         (1,456)

 

 

         (1,312)

 

 

       (16,725)

 

 

 

 

 

 

 

 

 

 

 

LOSS BEFORE INCOME TAXES

 

         (6,869)

 

 

         (7,395)

 

 

(116,753)

 

 

 

 

 

 

 

 

 

 

 

PROVISION FOR INCOME TAXES

 

                 -

 

 

                 -

 

 

                 -

 

 

 

 

 

 

 

 

 

 

 

NET LOSS

$

         (6,869)

 

$

         (7,395)

 

$

     (116,753)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

BASIC AND DILUTED LOSS PER SHARE

$

(0.00)

 

$

(0.00)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

BASIC AND WEIGHTED AVERAGE

 

 

 

 

 

 

 

 

  NUMBER OF COMMON SHARES

 

 

 

 

 

 

 

 

  OUTSTANDING

 

1,500,000

 

 

1,500,000

 

 

 

 

 

 

 

 

 

 

 

 

 

 

The accompanying notes are an integral part of these financial statements





5





WESTGATE ACQUISITIONS CORPORATION

(A Development Stage Company)

Statements of Cash Flows

(unaudited)

 

 

 

 

 

 

 

 

 

 

 

From

 

 

 

 

 

 

 

 

 

 

 

Inception on

 

 

 

 

 

 

 

September 8,

 

 

 

 

 

For the Three Months Ended

 

1999 Through

 

 

 

 

 

March 31,

 

March 31,

 

 

 

 

 

2012

 

2011

 

2012

 

 

 

 

 

 

 

 

 

 

 

CASH FLOWS FROM

 

 

 

 

 

 

 

 

  OPERATING ACTIVITIES

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Net loss

 

$

         (6,869)

 

$

         (7,395)

 

$

     (116,753)

 

Adjustments to reconcile net loss to net cash

 

 

 

 

 

 

 

 

 

  used in operating activities:

 

 

 

 

 

 

 

 

 

 

Services contributed by shareholders

 

          1,500

 

 

          1,500

 

 

        30,700

 

 

Expenses paid on Company's behalf

 

 

 

 

 

 

 

 

 

 

by a related party

 

          1,050

 

 

          4,103

 

 

        59,278

 

Changes in operating assets and liabilities:

 

 

 

 

 

 

 

 

 

 

Change in accrued interest - related party

 

1,456

 

 

1,312

 

 

16,725

 

 

Change in accounts payable

 

2,863

 

 

            480

 

 

          9,550

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Net Cash Used in

 

 

 

 

 

 

 

 

 

 

 

  Operating Activities

 

                 -

 

 

                 -

 

 

           (500)

 

 

 

 

 

 

 

 

 

 

 

 

 

CASH FLOWS FROM INVESTING ACTIVITIES

 

                 -

 

 

                 -

 

 

                 -

 

 

 

 

 

 

 

 

 

 

 

 

 

CASH FLOWS FROM FINANCING ACTIVITIES

 

 

 

 

 

 

 

 

 

Common stock issued for cash

 

                 -

 

 

                 -

 

 

            500

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Net Cash Provided by

 

 

 

 

 

 

 

 

 

 

 

  Financing Activities

 

                 -

 

 

                 -

 

 

            500

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

NET DECREASE IN CASH

 

                 -

   

   

                 -

   

   

                 -

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CASH AT BEGINNING OF PERIOD

 

                 -

 

   

                 -

 

 

                 -

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CASH AT END OF PERIOD

$

                 -

 

$

                 -

 

$

                 -

 

 

 

 

 

 

 

 

 

 

 

 

 

SUPPLEMENTAL DISCLOSURES OF

 

 

 

 

 

 

 

 

 

CASH FLOW INFORMATION

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CASH PAID FOR:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Interest

 

$

                 -

 

$

                 -

 

$

                 -

 

 

Income Taxes

$

                 -

 

$

                 -

 

$

                 -

 

 

 

 

 

 

 

 

 

 

 

 

 

The accompanying notes are an integral part of these financial statements.



WESTGATE ACQUISITIONS CORPORATION

(A Development Stage Company)

Notes to Financial Statements

March 31, 2012 and December 31, 2011


NOTE 1 - CONDENSED FINANCIAL STATEMENTS


The accompanying financial statements have been prepared by the Company without audit.  In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position, results of operations, and cash flows at March 31, 2012, and for all periods presented herein, have been made.


Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted.  It is suggested that these condensed financial statements be read in conjunction with the financial statements and notes thereto included in the Company's December 31, 2011 audited financial statements.  The results of operations for the periods ended March 31, 2012 and 2011 are not necessarily indicative of the operating results for the full years.


NOTE 2 - GOING CONCERN


The Company's financial statements are prepared using generally accepted accounting principles in the United States of America applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not yet

Established an ongoing source of revenues sufficient to cover its operating costs and allow it to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Company obtaining adequate capital to fund operating losses until it becomes profitable. If the Company is unable to obtain adequate capital, it could be forced to cease operations.


In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management's plan is to obtain such resources for the Company by obtaining capital from management and significant shareholders sufficient to meet its minimal operating expenses and seeking equity and/or debt financing. However management cannot provide any assurances that the Company will be successful in accomplishing any of its plans.


The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plans described in the preceding paragraph and eventually secure other sources of financing and attain profitable operations. The accompanying financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.


         NOTE 3 – SIGNIFICANT ACCOUNTING POLICIES


Use of Estimates


The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period.  Actual results could differ from those estimates.



6



WESTGATE ACQUISITIONS CORPORATION

(A Development Stage Company)

Notes to Financial Statements

March 31, 2012 and December 31, 2011


         NOTE 3 – SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)


Recent Accounting Pronouncements


The Company has evaluated recent accounting pronouncements and their adoption has not had or is not expected to have a material impact on the Company’s financial position or statements.


            NOTE 4 - RELATED PARTY TRANSACTIONS


The Company has recorded expenses paid on its behalf by shareholders as a related party note payable. The note bears interest at 10 percent, is unsecured and is due and payable upon demand. The balance of this payable totaled $59,278 and $58,228 at March 31, 2012 and December 31, 2011, respectively.  The balance in interest accrued on the note totaled $16,275 and $15,269 as at March 31, 2012 and December 31, 2011, respectively.


During the three months ended March 31, 2012, Company shareholders performed services valued at $1,500 which have been recorded as a contribution to capital.

 

NOTE 5 – SUBSEQUENT EVENTS


 In accordance with ASC 855-10 Company management reviewed all material events through the date of this report and determined that there are no material subsequent events to report.


 


         




7



Item 2.

 Management's Discussion and Analysis of Financial Condition and Results of Operations


The following information should be read in conjunction with the financial statements and notes thereto appearing elsewhere in this Form 10-Q.


We are a development stage company with limited operations.  Expenses associated with operating our business, including preparing and filing this and other reports with the SEC, have been paid for by advances from stockholders.  We anticipate that necessary future funds to maintain corporate viability will most likely be provided by officers, directors or principal stockholders.  However, unless we are able to finalize an acquisition of or merger with an operating business or obtain significant outside financing, there is substantial doubt about our ability to continue as a going concern.


Results of Operations


We have not recorded any revenues since inception.  During the three month period ended March 31, 2012 (“first quarter”), we incurred a net loss of $6,869 compared to a $7,395 loss during the three months ended March 31, 2011.  The decreased loss for the first quarter of 2012 is attributed to the 11% decrease in general and administrative expenses, from $6,083 in the first quarter of 2011 to $5,413 for the first quarter of 2012, due to a decrease in legal and accounting costs related to requisite SEC filing requirements.  Interest expense for the first quarter of 2012 increased 11% to $1,456 from $1,312 for the 2011 period, due to increased loans from stockholders.


In the opinion of management, inflation has not and will not have a material effect on our operations until such time as we successfully complete an acquisition or merger.  At that time, management will evaluate the possible effects of inflation related to our business and operations.


Liquidity and Capital Resources


During the three months ended March 31, 2012, a principal stockholder paid our expenses. At March 31, 2012 we had a note payable - related party of $59,278 compared to $58,228 at December 31, 2011.  Accrued interest on the related party note payable increased from $15,269 at December 31, 2011 to $16,725 at March 31, 2012, reflecting ongoing interest on the note payable.  Also, during this same period, accounts payable increased from $6,687 to $9,550.


We expect to continue to rely on stockholders to pay expenses because we have no cash reserves or sources of revenues until we complete a merger with or acquisition of an operating business.  There is no assurance that we will complete such a merger or acquisition or that stockholders will continue indefinitely to pay our expenses.


At March 31, 2012, we had a stockholders’ deficit of $85,553 compared to a stockholders' deficit of $80,184 at December 31, 2011.  The increase in stockholders' deficit at March 31, 2012 is attributed to ongoing business expenses, particularly legal and accounting expenses.


Plan of Operation


During the next 12 months, we plan to seek out and investigate possible business opportunities with the intent to acquire or merge with one or more business ventures.  We will not restrict our search to any specific business, industry, or geographical location and it may participate in a business venture of virtually any kind or nature.


Because we lack funds, it may be necessary for officers, directors or stockholders to advance funds and we will accrue expenses until a successful business consolidation can be accomplished. Management intends to hold expenses to a minimum and to obtain services on a contingency basis when possible.  Further, directors will defer any compensation until an acquisition or merger can be accomplished and we will strive to have the business opportunity provide their remuneration.  However, if we engage outside advisors or consultants in our search for business opportunities, it may be necessary to attempt to raise additional funds.  As of the date hereof, we have not made any arrangements or definitive agreements to use outside advisors or consultants or to raise any capital.  


If we need to raise capital, most likely the only method available would be the private sale of securities.  Because we are a development stage company, it is unlikely that we could make a public sale of securities or be able to borrow any significant sum from either a commercial or private lender.  There can be no assurance that we will be able to obtain additional funding when and if needed, or that such funding, if available, can be obtained on acceptable terms.


We do not intend to use any employees, with the possible exception of part-time clerical assistance on an as-needed basis.  Outside advisors or consultants will be used only if they can be obtained for minimal cost or on a deferred payment basis.  Management is confident that it will be able to operate in this manner and to continue its search for business opportunities during the next twelve months.  Also, we do not anticipate making any significant capital expenditures until we can successfully complete an acquisition or merger.


Forward-Looking and Cautionary Statements


This report includes "forward-looking statements" that may relate to such matters as anticipated financial performance, future revenues or earnings, business prospects, projected ventures, new products and services, anticipated market performance and similar matters.


When used in this report, the words "may," "will," expect," anticipate," "continue," "estimate," "project," "intend," and similar expressions are intended to identify forward-looking statements regarding events, conditions, and financial trends that may affect our future plans of operations, business strategy, operating results, and financial position. We caution readers that a variety of factors could cause our actual results to differ materially from the anticipated results or other matters expressed in forward-looking statements. These risks and uncertainties, many of which are beyond our control, include:


●

the sufficiency of existing capital resources and the ability to raise additional capital to fund cash requirements for future operations;


●

uncertainties following any successful acquisition or merger related to the future rate of growth of the acquired business and acceptance of its products and/or services;


●

volatility of the stock market, particularly within the technology sector; and


●

general economic conditions.


Although we believe the expectations reflected in these forward-looking statements are reasonable, such expectations cannot guarantee future results, levels of activity, performance or achievements.


Item 3.

Quantitative and Qualitative Disclosures About Market Risk.


This item is not required for a smaller reporting company.


Item 4(T). Controls and Procedures.


Evaluation of Disclosure Controls and Procedures.  Disclosure controls and procedures (as defined in Rules  13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934) are designed to ensure that information required to be disclosed in reports filed or submitted under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in SEC rules and forms.  Disclosure and control procedures are also designed to ensure that such information is accumulated and communicated to management, including the chief executive officer and principal accounting officer, to allow timely decisions regarding required disclosures.


As of the end of the period covered by this quarterly report, we carried out an evaluation, under the supervision and with the participation of management, including our chief executive officer and principal accounting officer, of the effectiveness of the design and operation of our disclosure controls and procedures.  In designing and evaluating the disclosure controls and procedures, management recognizes that there are inherent limitations to the effectiveness of any system of disclosure controls and procedures, including the possibility of human error and the circumvention or overriding of the controls and procedures.  Accordingly, even effective disclosure controls and procedures can only provide reasonable assurance of achieving their desired control objectives.  Additionally, in evaluating and implementing possible controls and procedures, management is required to apply its reasonable judgment.  Based on the evaluation described above, our management, including our principal executive officer and principal accounting officer, concluded that, as of March 31, 2012, our disclosure controls and procedures were not effective due to a lack of adequate segregation of duties and the absence of an audit committee.


Changes in Internal Control Over Financial Reporting.  Management has evaluated whether any change in our internal control over financial reporting occurred during the first quarter of fiscal 2012. Based on its evaluation, management, including the chief executive officer and principal accounting officer, has concluded that there has been no change in our internal control over financial reporting during the first quarter of fiscal 2012 that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.


PART  II   —   OTHER INFORMATION


Item 1.

Legal Proceedings


There are no material pending legal proceedings to which we are a party or to which any of our property is subject and, to the best of our knowledge, no such actions against us are contemplated or threatened.


Item 1A.

Risk Factors


This item is not required for a smaller reporting company.


Item 2.

Unregistered Sales of Equity Securities and Use of Proceeds


This Item is not applicable.


Item 3.

Defaults Upon Senior Securities


This Item is not applicable.


Item 4.

Mine Safety Disclosures


This Item is not applicable.


Item 5.

Other Information


This Item is not applicable.


Item 6.

Exhibits


Exhibit 31.1

Certification of C.E.O. and Principal Accounting Officer Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.


Exhibit 32.1

Certification of C.E.O. and Principal Accounting Officer Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.


Exhibit 101*

Interactive Data File


*

In accordance with Rule 406T of Regulation S-T, these XBRL (eXtensible Business Reporting Language) documents are furnished and not filed or a part of a registration statement or prospectus for purposes of Sections 11 or 12 of the Securities Act of 1933, as amended, or Section 18 of the Securities Exchange Act of 1934, as amended, and otherwise are not subject to liability under these sections.



8




SIGNATURES



Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.


WESTGATE ACQUISITIONS CORPORATION




Date:  May 15, 2012

By:  /S/   GEOFF WILLIAMS

Geoff Williams

President, C.E.O. and Director

(Principal Accounting Officer)



9



 EX-31 3 exhibit311.htm Converted by EDGARwiz

Exhibit 31.1

CERTIFICATION PURSUANT TO

SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002


I, Geoff Williams, certify that:


1.

I have reviewed this quarterly report on Form 10-Q of Westgate Acquisitions Corporation;


2.

Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;


3.

Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;


4.

The registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:


a.

Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;


b.

Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;


c.

Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d.

Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and


5.

The registrant's other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):


a.

All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and


b.

Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.


Date:

May 15, 2012


/S/   GEOFF WILLIAMS


Geoff Williams

Chief Executive Officer

Principal Accounting Officer



1


 EX-32 4 exhibit321.htm Converted by EDGARwiz

Exhibit 32.1


CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002


In connection with the Quarterly Report of Westgate Acquisitions Corporation (the “Company”) on Form 10-Q for the period ended March 31, 2012, as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Geoff Williams, Chief Executive Officer and Principal Accounting Officer of the Company, certify, pursuant to 18 U.S.C. Sec. 1350, as adopted pursuant to Sec. 906 of the Sarbanes-Oxley Act of 2002, that:


(1)

The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and


(2)

 The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.



/s/   GEOFF WILLIAMS


Geoff Williams

Chief Executive Officer

Principal Accounting Officer

Date:  May 15, 2012




A signed original of this written statement required by Section 906, or other document authenticating, acknowledging, or otherwise adopting the signature that appears in typed form within the electronic version of this written statement has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.  The foregoing certifications are accompanying the Company's Form 10-Q solely pursuant to section 906 of the Sarbanes-Oxley Act of 2002 (subsections (a) and (b) of section 1350, chapter 63 of title 18, United States Code) and is not being filed as part of the Form 10-Q or as a separate disclosure document.




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The Company has not yet</p> <p>Established an ongoing source of revenues sufficient to cover its operating costs and allow it to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Company obtaining adequate capital to fund operating losses until it becomes profitable. If the Company is unable to obtain adequate capital, it could be forced to cease operations.</p> <p>&nbsp;</p> <p>In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management's plan is to obtain such resources for the Company by obtaining capital from management and significant shareholders sufficient to meet its minimal operating expenses and seeking equity and/or debt financing. However management cannot provide any assurances that the Company will be successful in accomplishing any of its plans.</p> <p>&nbsp;</p> <p>The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plans described in the preceding paragraph and eventually secure other sources of financing and attain profitable operations. The accompanying financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.</p> <!--egx--><p>NOTE 3 &#150; SIGNIFICANT ACCOUNTING POLICIES</p> <p>&nbsp;</p> <p>Use of Estimates</p> <p>&nbsp;</p> <p>The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period.&nbsp; Actual results could differ from those estimates.</p> <p>&nbsp;</p> <p>Recent Accounting Pronouncements</p> <p>&nbsp;</p> <p>The Company has evaluated recent accounting pronouncements and their adoption has not had or is not expected to have a material impact on the Company&#146;s financial position or statements.</p> <!--egx--><p>NOTE 4 - RELATED PARTY TRANSACTIONS</p> <p>&nbsp;</p> <p>The Company has recorded expenses paid on its behalf by shareholders as a related party note payable. The note bears interest at 10 percent, is unsecured and is due and payable upon demand. The balance of this payable totaled $59,278 and $58,228 at March 31, 2012 and December 31, 2011, respectively.&nbsp;&nbsp;The balance in interest accrued on the note totaled $16,275 and $15,269 as at March 31, 2012 and December 31, 2011, respectively.</p> <p>&nbsp;</p> <p>During the three months ended March 31, 2012, Company shareholders performed services valued at $1,500 which have been recorded as a contribution to capital.</p> <!--egx--><p>NOTE 5 &#150; SUBSEQUENT EVENTS</p> <p>&nbsp;</p> <p>&nbsp;In accordance with ASC 855-10 Company management reviewed all material events through the date of this report and determined that there are no material subsequent events to report.</p> 0001099568 2012-01-01 2012-03-31 0001099568 2012-03-31 0001099568 2011-12-31 0001099568 2011-01-01 2011-03-31 0001099568 1999-09-08 2012-03-31 iso4217:USD shares iso4217:USD shares EX-101.SCH 6 westg-20120331.xsd 000050 - Disclosure - Organization, Consolidation and Presentation of Financial Statements link:presentationLink link:definitionLink link:calculationLink 000020 - Statement - Balance Sheets link:presentationLink link:definitionLink link:calculationLink 000040 - Statement - Statements of Cash Flows link:presentationLink link:definitionLink link:calculationLink 000030 - Statement - Statements of Income link:presentationLink link:definitionLink link:calculationLink 000010 - Document - Document and Entity Information link:presentationLink link:definitionLink link:calculationLink 000060 - Disclosure - Accounting Policies link:presentationLink link:definitionLink link:calculationLink 000070 - Disclosure - Related Party Disclosures link:presentationLink link:definitionLink link:calculationLink 000080 - Disclosure - Subsequent Events link:presentationLink link:definitionLink link:calculationLink EX-101.CAL 7 westg-20120331_cal.xml EX-101.DEF 8 westg-20120331_def.xml EX-101.LAB 9 westg-20120331_lab.xml Related Party Disclosures PROVISION FOR INCOME TAXES Total Stockholders' Deficit Cash Related Party Transactions Disclosure [Text Block] Interest Entity Common Stock, Shares Outstanding Significant Accounting Policies [Text Block] Going Concern Note Common stock issued for cash General and administrative CURRENT LIABILITIES CURRENT ASSETS Document Fiscal Period Focus Organization, Consolidation and Presentation of Financial Statements Income Taxes SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION Additional paid-in capital STOCKHOLDERS' DEFICIT Entity Well-known Seasoned Issuer Entity Public Float Subsequent Events [Text Block] Accounting Policies Net Cash Provided by Financing Activities Document Type Net Cash Used in Operating Activities BASIC AND DILUTED LOSS PER SHARE LIABILITIES AND STOCKHOLDERS' DEFICIT Entity Voluntary Filers NET DECREASE IN CASH REVENUES {1} REVENUES TOTAL ASSETS Entity Registrant Name Document and Entity Information NET LOSS Statement [Line Items] Document Period End Date Subsequent Events Basis of Accounting [Text Block] CASH FLOWS FROM FINANCING ACTIVITIES Change in accounts payable BASIC AND WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING Amendment Flag Change in accrued interest - related party Net income (loss) CASH FLOWS FROM OPERATING ACTIVITIES Deficit accumulated during the development stage Accrued interest - related party Current Fiscal Year End Date LOSS BEFORE INCOME TAXES LOSS FROM OPERATIONS EXPENSES Note payable - related party Statement [Table] Entity Current Reporting Status Changes in operating assets and liabilities: Services contributed by shareholders REVENUES Entity Central Index Key CASH PAID FOR: CASH AT BEGINNING OF PERIOD CASH AT BEGINNING OF PERIOD CASH AT END OF PERIOD CASH FLOWS FROM INVESTING ACTIVITIES OTHER EXPENSES TOTAL LIABILITIES AND STOCKHOLDERS' Total Current Liabilities Accounts payable Total Current Assets Document Fiscal Year Focus Expenses paid on Company's behalf by a related party Adjustments to reconcile net loss to net cash used in operating activities: Total Other Expenses Interest expense Total Expenses Common stock;20,000,000 shares authorized, at $0.00001 par value, 1,500,000 shares issued and outstanding Entity Filer Category EX-101.PRE 10 westg-20120331_pre.xml XML 11 report.css IDEA: XBRL DOCUMENT /* Updated 2009-11-04 */ /* v2.2.0.24 */ /* DefRef Styles */ ..report table.authRefData{ background-color: #def; 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 3 Months Ended
Mar. 31, 2012
Subsequent Events  
Subsequent Events [Text Block]

NOTE 5 – SUBSEQUENT EVENTS

 

 In accordance with ASC 855-10 Company management reviewed all material events through the date of this report and determined that there are no material subsequent events to report.
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Balance Sheets (USD $)
Mar. 31, 2012
Dec. 31, 2011
Accounts payable $ 9,550 $ 6,687
Accrued interest - related party 16,725 15,269
Note payable - related party 59,278 58,228
Total Current Liabilities 85,553 80,184
Common stock;20,000,000 shares authorized, at $0.00001 par value, 1,500,000 shares issued and outstanding 15 15
Additional paid-in capital 31,185 29,685
Deficit accumulated during the development stage (116,753) (109,884)
Total Stockholders' Deficit $ (85,553) $ (80,184)
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 3 Months Ended
Mar. 31, 2012
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NOTE 3 – SIGNIFICANT ACCOUNTING POLICIES

 

Use of Estimates

 

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period.  Actual results could differ from those estimates.

 

Recent Accounting Pronouncements

 

The Company has evaluated recent accounting pronouncements and their adoption has not had or is not expected to have a material impact on the Company’s financial position or statements.
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Related Party Disclosures
 3 Months Ended
Mar. 31, 2012
Related Party Disclosures  
Related Party Transactions Disclosure [Text Block]

NOTE 4 - RELATED PARTY TRANSACTIONS

 

The Company has recorded expenses paid on its behalf by shareholders as a related party note payable. The note bears interest at 10 percent, is unsecured and is due and payable upon demand. The balance of this payable totaled $59,278 and $58,228 at March 31, 2012 and December 31, 2011, respectively.  The balance in interest accrued on the note totaled $16,275 and $15,269 as at March 31, 2012 and December 31, 2011, respectively.

 

During the three months ended March 31, 2012, Company shareholders performed services valued at $1,500 which have been recorded as a contribution to capital.
XML 18 R3.htm IDEA: XBRL DOCUMENT v2.4.0.6
Statements of Income (USD $)
 3 Months Ended 151 Months Ended
Mar. 31, 2012
Mar. 31, 2011
Mar. 31, 2012
General and administrative $ 5,413 $ 6,083 $ 100,028
Total Expenses 5,413 6,083 100,028
LOSS FROM OPERATIONS (5,413) (6,083) (100,028)
Interest expense (1,456) (1,312) (16,725)
Total Other Expenses (1,456) (1,312) (16,725)
LOSS BEFORE INCOME TAXES (6,869) (7,395) (116,753)
NET LOSS $ (6,869) $ (7,395) $ (116,753)
BASIC AND DILUTED LOSS PER SHARE $ 0.00 $ 0.00   
BASIC AND WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING 1,500,000 1,500,000   
XML 19 R1.htm IDEA: XBRL DOCUMENT v2.4.0.6
Document and Entity Information (USD $)
 3 Months Ended
Mar. 31, 2012
Document and Entity Information  
Entity Registrant Name Westgate Acquisitions Corporation
Document Type 10-Q
Document Period End Date Mar. 31, 2012
Amendment Flag false
Entity Central Index Key 0001099568
Current Fiscal Year End Date --06-30
Entity Common Stock, Shares Outstanding 1,500,000
Entity Public Float $ 1,500,000
Entity Filer Category Smaller Reporting Company
Entity Current Reporting Status No
Entity Voluntary Filers No
Entity Well-known Seasoned Issuer No
Document Fiscal Year Focus 2012
Document Fiscal Period Focus Q3
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Statements of Cash Flows (USD $)
 3 Months Ended 151 Months Ended
Mar. 31, 2012
Mar. 31, 2011
Mar. 31, 2012
Net income (loss) $ (6,869) $ (7,395) $ (116,753)
Services contributed by shareholders 1,500 1,500 30,700
Expenses paid on Company's behalf by a related party 1,050 4,103 59,278
Change in accrued interest - related party 1,456 1,312 16,725
Change in accounts payable 2,863 480 9,550
Net Cash Used in Operating Activities     (500)
Common stock issued for cash     500
Net Cash Provided by Financing Activities     $ 500
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Organization, Consolidation and Presentation of Financial Statements
 3 Months Ended
Mar. 31, 2012
Organization, Consolidation and Presentation of Financial Statements  
Basis of Accounting [Text Block]

NOTE 1 - CONDENSED FINANCIAL STATEMENTS

 

The accompanying financial statements have been prepared by the Company without audit.  In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position, results of operations, and cash flows at March 31, 2012, and for all periods presented herein, have been made.

 

Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted.  It is suggested that these condensed financial statements be read in conjunction with the financial statements and notes thereto included in the Company's December 31, 2011 audited financial statements.  The results of operations for the periods ended March 31, 2012 and 2011 are not necessarily indicative of the operating results for the full years.
Going Concern Note

NOTE 2 - GOING CONCERN

 

The Company's financial statements are prepared using generally accepted accounting principles in the United States of America applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not yet

Established an ongoing source of revenues sufficient to cover its operating costs and allow it to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Company obtaining adequate capital to fund operating losses until it becomes profitable. If the Company is unable to obtain adequate capital, it could be forced to cease operations.

 

In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management's plan is to obtain such resources for the Company by obtaining capital from management and significant shareholders sufficient to meet its minimal operating expenses and seeking equity and/or debt financing. However management cannot provide any assurances that the Company will be successful in accomplishing any of its plans.

 

The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plans described in the preceding paragraph and eventually secure other sources of financing and attain profitable operations. The accompanying financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.
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