10-Q/A

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q/A

Amendment No. 1

[X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 

For the quarterly period ended:  July 31, 2017

[   ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 

Commission File Number: 333-182566

Line Up Advertisement, Inc.

(Exact name of registrant as specified in its charter)

Nevada	32-0378469
(State or other jurisdiction of incorporation or organization)	(I.R.S. Employer Identification No.)

2108 Santolan St. San Antonio Village,

Makati City, Philippines

(Address of principal executive offices) (Zip Code)

(702) 478-2122

(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 preceding 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[X] 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	[   ] (Do not check if a smaller reporting company)	Smaller reporting company	[X]

Indicate by check mark whether the registrant is a shell company (as defined in rule 12b-2 of the Exchange Act).

Yes [X] No [   ]

The number of shares outstanding of the Registrant's common stock as of October 1, 2017 was 760,000 shares, $0.001 par value per share.

1

Explanatory Note

The purpose of this Amendment No. 1 on Form 10–Q/A to Line Up Advertisement, Inc.’s quarterly report on Form 10–Q for the period ended July 31, 2017, filed with the Securities and Exchange Commission on October 16, 2017 (the “Form 10–Q”), is solely to furnish Exhibit 101 to the Form 10–Q in accordance with Rule 405 of Regulation S–T.

No other changes have been made to the Form 10–Q.  This Amendment No. 1 speaks as of the original filing date of the Form 10–Q, does not reflect events that may have occurred subsequent to the original filing date and does not modify or update in any way disclosures made in the original Form 10–Q.

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PART II - OTHER INFORMATION

Item 6. Exhibits

Exhibit No.	Document Description
3.1(a)	Articles of Incorporation of Line Up Advertisement, Inc. (incorporated by reference from our Registration Statement on Form S-1 filed on July 06, 2012)
3.1(b)	Amendment to Articles of Incorporation of Line Up Advertisement, Inc. (incorporated by reference from our Current Report on Form 8-K filed on November 11, 2013).
3.2	Bylaws of Line Up Advertisement, Inc. (incorporated by reference from our Registration Statement on Form S-1 filed on July 06, 2012)
31.1	Rule 13(a)-14(a)/15(d)-14(a) Certification of Chief Executive Officer
31.2	Rule 13(a)-14(a)/15(d)-14(a) Certification of Chief Financial Officer *
32.1	Section 1350 Certification of Chief Executive Officer
32.2	Section 1350 Certification of Chief Financial Officer **
101	Interactive Data Files

* Included in Exhibit 31.1

** Included in Exhibit 32.1

SIGNATURES

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

Line Up Advertisement, Inc.

/s/ Francisco Ariel Acosta

Francisco Ariel Acosta

President, Secretary, Treasurer, Chief Financial Officer and Director

(Principal Executive Officer, Principal Financial Officer, Principal Accounting Officer)

Dated: October 18, 2017

3

EX-31.1

Exhibit 31.1

CERTIFICATION PURSUANT TO SECTION 302(a)

OF THE SARBANES-OXLEY ACT OF 2002

I, Francisco Ariel Acosta, certify that:

1. I have reviewed this Quarterly Report on Form 10-Q/A for the period ended July 31, 2017 of Line Up Advertisement, Inc.; 

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. I am 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 my 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 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 that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and  

5. 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 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 controls 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. 

/s/ Francisco Ariel Acosta

Francisco Ariel Acosta

President, Secretary, Treasurer, Chief Financial Officer and Director

(Principal Executive Officer, Principal Financial Officer, Principal Accounting Officer)

Dated: October 18, 2017

EX-32.1

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 on Form 10-Q/A for the period ending July 31, 2017 of Line Up Advertisement, Inc., a Nevada corporation (the "Company"), as filed with the Securities and Exchange Commission on the date hereof (the "Quarterly Report"), I, Francisco Ariel Acosta, President and Chief Financial Officer of the Company certify, pursuant to 18 U.S.C. Section 1350 as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

1. The Quarterly Report fully complies with the requirements of Section 13(a) or15(d) of the Securities and Exchange Act of 1934, as amended; and 

2. The information contained in this Quarterly Report fairly presents, in all material respects, the financial condition and results of operation of the Company. 

/s/ Francisco Ariel Acosta

Francisco Ariel Acosta

President, Secretary, Treasurer, Chief Financial Officer and Director

(Principal Executive Officer, Principal Financial Officer, Principal Accounting Officer)

Dated: October 18, 2017

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Document and Entity Information - USD ($)		3 Months Ended
	Oct. 01, 2017	Jul. 31, 2017	Oct. 31, 2016
Details
Registrant Name		Line Up Advertisement, Inc.
Registrant CIK		0001552358
SEC Form		10-Q
Period End date		Jul. 31, 2017
Fiscal Year End		--04-30
Trading Symbol		lua
Tax Identification Number (TIN)		320378469
Number of common stock shares outstanding	760,000
Public Float			$ 0
Filer Category		Smaller Reporting Company
Current with reporting		Yes
Voluntary filer		Yes
Well-known Seasoned Issuer		No
Amendment Flag		false
Document Fiscal Year Focus		2018
Document Fiscal Period Focus		Q1
Entity Incorporation, State Country Name		Nevada
Entity Address, Address Line One		2108 Santolan St. San Antonio Village,
Entity Address, City or Town		Makati City
Entity Address, Country		Philippines
City Area Code		(702)
Local Phone Number		478-2122
Entity Listing, Par Value Per Share	$ 0.001

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Condensed Balance Sheets Unaudited - USD ($)	Jul. 31, 2017	Apr. 30, 2017
CURRENT ASSETS
Cash	$ 0	$ 0
TOTAL CURRENT ASSETS	0	0
CURRENT LIABILITIES
Accounts payable and accrued liabilities	14,530	18,270
Due to related party	127,461	101,697
TOTAL CURRENT LIABILITIES	141,990	119,967
STOCKHOLDERS' EQUITY (DEFICIT)
Additional Paid in Capital	26,655	26,655
Accumulated deficit	(169,405)	(147,382)
TOTAL STOCKHOLDERS' EQUITY/(DEFICIT)	(141,990)	(119,967)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY/(DEFICIT)	0	0
Common Stock, Value, Issued	$ 760	$ 760
Common Stock, Shares Authorized	150,000,000	150,000,000
Common Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Common Stock, Shares, Issued	760,000	760,000
Common Stock, Shares, Outstanding	760,000	760,000

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Condensed Statements of Operations Unaudited - USD ($)	3 Months Ended
	Jul. 31, 2017	Jul. 31, 2016
REVENUE
Total Revenues	$ 0	$ 0
EXPENSES
Office and general	18,605	800
Professional Fees	3,418	3,216
Total Expenses, before provision of income taxes	22,023	4,016
Provision for income taxes	0	0
NET LOSS	$ (22,023)	$ (4,016)
BASIC AND DILUTED LOSS PER COMMON SHARE	$ 0.03	$ 0.01
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING	760,000	760,000

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Condensed Statements of Cash Flows Unaudited - USD ($)	3 Months Ended
	Jul. 31, 2017	Jul. 31, 2016
OPERATING ACTIVITIES
Net loss	$ (22,023)	$ (4,016)
Adjustment to reconcile net loss to net cash used in operating activities:
Expenses paid on company's behalf by related party	25,764	0
Increase (decrease) in accrued expenses	(3,741)	4,016
NET INCREASE (DECREASE) IN CASH	0	0
Cash and Cash Equivalents, at Carrying Value, Beginning Balance	0	0
Cash and Cash Equivalents, at Carrying Value, Ending Balance	0	0
Supplemental cash flow information and noncash financing activities:
Interest	0	0
Income taxes	$ 0	$ 0

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Note 1 - Condensed Financial Statements

3 Months Ended

Jul. 31, 2017

Notes

Note 1 - Condensed Financial Statements

NOTE 1 – CONDENSED FINANCIAL STATEMENTS

The Company was incorporated in the State of Nevada as a for-profit Company on April 17, 2012 and established a fiscal year end of April 30.

In the opinion of management, the accompanying balance sheets and related interim statements of income, cash flows, and stockholders’ equity include all adjustments, consisting only of normal recurring items, necessary for their fair presentation in accordance with generally accepted accounting principles in the United States of America (“US GAAP”). Preparing financial statements requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenue, and expenses. Actual results and outcomes may differ from management’s estimates and assumptions.

Interim results are not necessarily indicative of results for a full year. The information included in this Form 10-Q should be read in conjunction with information included in the Form 10-K.

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Note 2 - Going Concern

3 Months Ended

Jul. 31, 2017

Notes

Note 2 - Going Concern

NOTE 2 – GOING CONCERN

The Company’s financial statements are prepared in accordance with generally accepted accounting principles applicable to a going concern. This contemplates the realization of assets and the liquidation of liabilities in the normal course of business. Currently, the Company has a working capital deficit of $141,990, an accumulated deficit of $169,405. The Company does not have a source of revenue sufficient to cover its operation costs giving substantial doubt for it to continue as a going concern. The Company will be dependent upon the raising of additional capital through placement of our common stock in order to implement its business plan, or merge with an operating company. There can be no assurance that the Company will be successful in either situation in order to continue as a going concern. The Company is funding its initial operations by way of issuing Founder’s shares.

The officers and directors have committed to advancing certain operating costs of the Company, including Legal, Audit, Transfer Agency and Edgarizing costs.

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Note 3 - Capital Stock

3 Months Ended

Jul. 31, 2017

Notes

Note 3 - Capital Stock

NOTE 3 - CAPITAL STOCK

The Company’s capitalization is 150,000,000 common shares with a par value of $0.001 per share. No preferred shares have been authorized or issued.

On April 25, 2012, the Company issued 7,500,000 Founder's shares for cash at $0.001 per share. In September 2012 the Company issued 260,000 common shares for cash at $0.02 per share.

On December 13, 2014, 7,000,000 common shares were retired.

On July 31, 2017 and on April 30, 2017 the Company had 760,000 common shares issued and outstanding.

As of July 31, 2017, the Company has not granted any stock options and has not recorded any stock-based compensation.

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Note 4 - Related Party Transactions

3 Months Ended

Jul. 31, 2017

Notes

Note 4 - Related Party Transactions

NOTE 4 - RELATED PARTY TRANSACTIONS

As of July 31, 2017 and April 30, 2017, the Company has received $127,461 and $101,697 respectively, in loans and payment of expenses from a related party. The loans are payable on demand and without interest.

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Note 5 - Recent Accounting Pronouncements

Apr. 30, 2017

Notes

Note 5 - Recent Accounting Pronouncements

NOTE 5 - RECENT ACCOUNTING PRONOUNCEMENTS

The company has evaluated all the recent accounting pronouncements and believes that none of them will have a material effect on the company’s financial statement.

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Note 6 - Subsequent Events

3 Months Ended

Jul. 31, 2017

Notes

Note 6 - Subsequent Events

NOTE 6 - SUBSEQUENT EVENTS

The Company has evaluated subsequent events from the balance sheet date through the date the financial statements were issued and has determined that there are no further events to disclose.

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Note 1 - Condensed Financial Statements (Details)	3 Months Ended
	Jul. 31, 2017
Details
Entity Incorporation, State Country Name	Nevada
Entity Incorporation, Date of Incorporation	Apr. 17, 2012

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Note 2 - Going Concern (Details) - USD ($)	Jul. 31, 2017	Apr. 30, 2017
Details
Working capital deficit	$ 141,990
Accumulated deficit	$ (169,405)	$ (147,382)

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Note 3 - Capital Stock (Details) - USD ($)			3 Months Ended
	Jul. 31, 2017	Apr. 30, 2017	Jul. 31, 2017	Jul. 31, 2016	Dec. 13, 2014
Common Stock, Shares Authorized	150,000,000	150,000,000	150,000,000
Common Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001	$ 0.001
Common shares etired					7,000,000
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING	760,000	760,000	760,000	760,000
Stock Optioins Granted	0		0
Stock-based compensation recorded	$ 0		$ 0
Transaction 1
Sale of Stock, Transaction Date			Apr. 25, 2012
Sale of Stock, Description of Transaction			Company issued 7,500,000 Founder's shares for cash
Sale of Stock, Price Per Share	$ 0.001		$ 0.001
Transaction 2
Sale of Stock, Description of Transaction			Company issued 260,000 common shares for cash
Sale of Stock, Price Per Share	$ 0.02		$ 0.02

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Note 4 - Related Party Transactions (Details) - USD ($)	Jul. 31, 2017	Apr. 30, 2017
Details
Due to related party	$ 127,461	$ 101,697