10-Q

UNITED STATES SECURITIES AND EXCHANGE COMMISSION

Washington, D. C. 20549

FORM 10-Q

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

For the quarterly period ended  June 30, 2018

(  ) 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       000-32361

YUMMIES,  INC.
(Exact name of registrant as specified in charter)
Nevada	87-0615629
(State or other jurisdiction of incorporation or organization)	(I.R.S. Employer Identification No.)
1981 East Murray Holiday Rd,  Salt Lake City, Utah	84117
(Address of principal executive offices)	(Zip Code)
801-272-9294
Registrant's telephone number, including area code

 ___________________________________

(Former name, former address, and former fiscal year, if changed since last report.)

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 checkmark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. Se the definitions of "large accelerated filer", "accelerated filer", and "smaller reporting company" in Rule 12b-2 of the Exchange Act

Large Accelerated Filer [  ]	Accelerated Filer [  ]
Non-Accelerated filer [  ]	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 [ ]

APPLICABLE ONLY TO CORPORATE ISSUERS:

Indicate the number of shares outstanding of each of the issuer's classes of common stock, as of the last practicable date

Class	Outstanding as of August 1, 2018
Common  Stock, $0.001	2,505,000

INDEX

		Page
		Number
PART I.
ITEM 1.	Financial Statements (unaudited)	3
	Balance Sheets - June 30, 2018 and September 30, 2017	4
	Statements of Operations - For the three and nine months ended June 30, 2018 and 2017	5
	Statements of Cash Flows - For the nine  months ended June 30, 2018 and 2017	6
	Notes to Financial Statements	7
ITEM 2.	Management's Discussion and Analysis of Financial Condition and Results of Operations	10
ITEM 3.	Quantitative and Qualitative Disclosures about Market Risk	11
ITEM 4T.	Controls and Procedures	11
PART II.
ITEM 6.	Exhibits	12
Signatures		12

2

PART I - FINANCIAL INFORMATION

ITEM 1. FINANCIAL STATEMENTS

The accompanying balance sheets of Yummies, Inc. ( development stage company) at June 30, 2018 and September 30, 2017, and the related  statements of operations for the three and nine months ended June 30, 2018 and 2017 and statements of cash flows for the nine months ended June 30, 2018 and 2017 have been prepared by the Company's management in conformity with accounting principles generally accepted in the United States of America.  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.

Operating results for the quarter ended June 30, 2018, are not necessarily indicative of the results that can be expected for the year ending September 30, 2018.

3

YUMMIES, INC.
BALANCE SHEETS
JUNE 30, 2018 AND SEPTEMBER 30, 2017
	June 30,			September 30,
	2018			2017
Assets
Current Assets:
Cash	$	-		$	46
Prepaid expenses		7,000			3,333
Total current assets		7,000			3,379
Total Assets	$	7,000		$	3,379
Liabilities and Stockholders' Equity
Current Liabilities:
Accounts payable	$	10,545		$	1,200
Interest payable		3,194			2,968
Interest payable, stockholders		18,629			17,122
Notes payable		3,774			3,774
Notes payable, stockholders		25,100			25,100
Total current liabilities		61,242			50,164
Stockholders' Equity:
Common stock, $.001 par value 50,000,000 shares authorized,2,505,000 issued and outstanding		2,505			2,505
Additional paid-in capital		121,672			109,672
Accumulated deficit		(178,419	)		(158,962	)
Total Stockholders' Equity		(54,242	)		(46,785	)
Total Liabilities and Stockholders'  Equity	$	7,000		$	3,379

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

4

YUMMIES, INC.
STATEMENTS OF OPERATIONS
	For the			For the			For the			For the
	Three Months			Three Months			Nine Months			Nine Months
	Ended			Ended			Ended			Ended
	June 30,			June 30,			June 30,			June 30,
	2018			2017			2018			2017
Revenues	$	--		$	--		$	--		$	--
Expenses, general and administrative		5,275			4,799			17,725			19,197
Operating loss		(5,275	)		(4,799	)		(17,725	)		(19,197	)
Other income (expense):
Interest expense		(578	)		(578	)		(1,733	)		(1,733	)
Net loss	$	(5,853	)	$	(5,377	)	$	(19,458	)	$	(20,930	)
Net loss per share	$	--		$	--		$	(0.01	)	$	(0.01	)
Weighted average shares outstanding		2,505,000			2,505,000			2,505,000			2,505,000

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

5

YUMMIES, INC.
STATEMENTS OF CASH FLOWS
	For the			For the
	Nine Months			Nine Months
	Ended			Ended
	June 30,			June 30,
	2018			2017
Cash flows from operating activities:
Net loss	$	(19,458	)	$	(20,930	)
Adjustment to reconcile net loss to cash provided by operating activities:
Increase in prepaid expenses		(3,667	)		(2,500	)
Increase (decrease) in accounts payable  and interest payable		11,079			(4,067	)
Expenses paid directly by shareholder		12,000			27,380
Net cash used byoperating activities		(46	)		(117	)
Cash flows frominvesting activities		--			--
Cash flows fromfinancing activities:		--			--
Net decrease in cash		(46	)		(117	)
Cash, beginning of period		46			203
Cash, end of period	$	--		$	86
Interest paid	$	--		$	--
Income taxes paid	$	--		$	--

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

6

YUMMIES, INC.

NOTES TO FINANCIAL STATEMENTS

1.	Summary of Business and Significant Accounting Policies
	a.	Summary of Business
		The Company was incorporated under the laws of the State of Nevada on June 10, 1998. Planned principal operations have not yet commenced. The Company was formed to pursue business opportunies.
	b.	Basis of Presentation
		The accompanying financial statements have been prepared in accordance with generally accepted accounting principles ("GAAP") as promulgated in the United States of America.
	c.	Cash Flows
		For purposes of the statement of cash flows, the Company considers all highly liquid investments purchased with a maturity of three months or less to be cash or cash equivalents.
	d.	Net Loss Per Share
		The net loss per share calculation is based on the weighted average number of shares outstanding during the period.
	e.	Use of Estimates
		The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures.  Accordingly, actual results could differ from those estimates.
	f.	Fair Value of Financial Instruments
		ASC 820-10 requires entities to disclose the fair value of financial instruments, both assets and liabilities recognized and not recognized on the balance sheet, for which it is practicable to estimate fair value. ASC 820-10 defines the fair value of a financial instrument as the amount at which the instrument could be exchanged in a current transaction between willing parties. As of June 30, 2018 and September 30, 2017, the carrying value of certain financial instruments approximates fair value due to the short-term nature of such instruments.

7

Notes to Financial Statements – Continued

2.	Notes Payable
	On January 10, 2007, and May 22, 2009 the Company converted $2,105 and $1,669 of accounts payable from its transfer agent into a one-year notes payable.  The note balance of $3,774 at June 30, 2018 and September 30, 2017 bears interest at 8% and both principal and accrued interest is convertible into common stock at $.01 per share. The first note payable was due on January 10, 2008. The second note payable was due on May 22, 2010.
3.	Notes Payable, Stockholders
	Stockholder notes payable consist of the following at June 30, 2018 and September 30, 2017:

	June 30,			September 30,
	2018			2017
Note payable to an individual, also a stockholder of the Company, interest is being charged at 8%, the note is unsecured and due on February 9, 2008. The note principal and accrued interest is convertible into common stock at $.01 per share		$	6,000		$	6,000
Notes payable to an individual also a stockholder and director of the Company, interest is being charged at 8%, the notes are unsecured and all are due one year from issuance. The notes principal and accrued interest are convertible into common stock at $.01  per share.			19,100			19,100
		$	25,100		$	25,100

4.	Issuance of Common Stock
	On August 13, 1998, the Company issued 1,000,000 shares of its $.001 par value common stock for an aggregate price of $1,000.
	In February 1999, pursuant to Rule 504 of Regulation D of the Securities and Exchange Commission, the Company sold 17,500 shares of its common stock at a price of $1.00 per share. Costs of $6,471 associated directly with the offering were offset against the proceeds.
	On December 15, 2000, an officer and stockholder of the Company returned 600,000 shares of common stock to authorized but unissued shares.
	On February 5, 2001 the Company authorized a 6 for 1 forward split of its common shares. The forward split has been retroactively applied in the accompanying financial statements.

8

Notes to Financial Statements – Continued

5.	Warrants and Stock Options
	No options or warrants are outstanding to acquire the Company's common stock.
6.	Income Taxes
	Company has had no taxable income under Federal or State tax laws. The Company has loss carryforwards totaling $158,962 that may be offset against future federal income taxes if not used, the carryforwards will expire between 2021 and 2037.  Due to the Company being in the development stage and incurring net operating losses, a valuation allowance has been provided to reduce the deferred tax assets from the net operating losses to zero.  Therefore, there are no tax benefits recognized in the accompanying statement of operations.
7.	Going Concern
	As shown in the accompanying financial statements, the Company incurred a net loss of $19,458 during the nine months ended June 30, 2018 and accumulated losses of $178,419 since inception at June 10, 1998. The Company's current liabilities exceed its current assets by $54,242 at June 30, 2018. These factors create an uncertainty as to the Company's ability to continue as a going concern. The ability of the Company to continue as a going concern is dependent upon the success of raising additional capital through the issuance of common stock and the ability to generate sufficient operating revenue. The financial statements do not include any adjustments that might be necessary should the Company be unable to continue as a going concern.
8.	Subsequent Event
	On July 19, 2018, the Company converted $10,545 of accounts payable into a note payable with a shareholder. The note is due one year from issuance and interest is being charged at 8%. The note and any unpaid interest are convertible into common stock at $.01 per share.  In addition, the board of directors approved to change the conversion rate from $.025 per share to $.01 per share on all prior notes.

9

ITEM 2.   Management's Discussion and Analysis of Financial Condition and Results of Operations

The Company's management is seeking and intends to acquire interests in various business opportunities which, in the opinion of management, will provide a profit to the Company but it does not have the working capital to be successful in this effort. The Company is not currently engaging in any substantive business activity and has no plans to engage in any such activity in the foreseeable future.  In its present form, the Company may be deemed to be a vehicle to acquire or merge with a business or company.  The Company does not intend to restrict its search to any particular business or industry, and the areas in which it will seek out acquisitions, reorganizations  or mergers may include,  but will not be limited to, the fields of high technology,  manufacturing,  natural resources,  service, research and development, communications,  transportation, insurance, brokerage, finance and all medically related fields,  among others. Although the Company has had discussions with various parties as to possible acquisitions, no definitive agreements have been reached with any such party, at this time.

Three and nine month Period Ended June 30, 2018 and 2017

The Company did not generate any revenue during the three and nine months ended June 30, 2018 and 2017.

General and administrative expenses were $5,275 and $17,725 for the three and nine months ended June 30, 2018, respectively, compared to general and administrative expenses of $4799 and $19,197 for the same periods in 2017.  Interest expense was $578 and $1,733 for the three and nine months ended June 30, 2018, respectively, compared to $578 and $1,733 for the same period in 2017. As a result of the foregoing, the Company realized net losses of $5,853 and $19,458 for the three and nine months ended June 30, 2018, respectively, compared to $5,377  and $20,930 for the same periods in 2017.  The Company's net loss is attributable to a lack of business, increased ongoing professional costs associated with preparing the Company's public reports, and timing differences.

Liquidity and Capital Resources

At June 30, 2018, assets consisted of $7,000 in prepaid expenses.  Liabilities consisted of $10,545 in accounts payable, $21,823 in accrued interest, a note payable of $3,774, and $25,100 notes payable to two stockholders, for total liabilities of $61,242, leaving the Company without any working capital.  

Since 2007, the Company has borrowed money from two stockholders of the Company.  At June 30, 2018 the outstanding balance is $25,100.  The notes are unsecured, bear interest at 8% and are convertible into common stock at $.01 per share.

On July 19, 2018, the Company converted $10,545 of accounts payable into a note payable with a shareholder. The note is due one year from issuance and interest is being charged at 8%. The note and any unpaid interest are convertible into common stock at $.01 per share.  In addition, the board of directors approved to change the conversion rate from $.025 per share to $.01 per share on all prior notes.

10

Currently, the Company has no material commitments for capital expenditures.  Management anticipates that operating expenses for the next twelve months will be approximately $15,000 to $20,000.  Management understands that it does not have sufficient cash to meet its immediate operational needs and will require additional capital to cover ongoing operating expenses. Management may attempt to raise additional capital for its current operational needs through loans or contributions to capital from its officers or shareholders, debt financing, equity financing or a combination of financing options.  However, there are no existing understandings, commitments or agreements for such an infusion; nor can there be assurances to that effect.

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

Not Required by smaller reporting companies.

ITEM 4T. CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures. Our management, with the participation of our president/chief financial officer, carried out an evaluation of the effectiveness of our "disclosure controls and procedures" (as defined in the Securities Exchange Act of 1934 (the "Exchange Act") Rules 13a-15(e) and 15-d-15(e)) as of the end of our last fiscal quarter, June 30, 2018, (the "Evaluation Date"). Based upon that evaluation, our president/chief financial officer concluded that, as of the Evaluation Date, our disclosure controls and procedures are effective to ensure that information required to be disclosed by us in the reports that we file or submit under the Exchange Act (i) is recorded, processed, summarized and reported, within the time periods specified in the SEC's rules and forms and (ii) is accumulated and communicated to our management, including our president and our chief financial officer, as appropriate to allow timely decisions regarding required disclosure.

Changes in Internal Control Over Financial Reporting. There were no changes in our internal controls over financial reporting that occurred during our last fiscal quarter (ended June 30, 2018) that materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

11

PART 2 - OTHER  INFORMATION

(a) Exhibits
Exhibit 31.1	Rule 13a-14(a)/15d-14(a) Certification.
Exhibit 32.1	Certification by the Chief Executive Officer/Acting Chief Financial Officer Relating to a Periodic Report Containing Financial Statements.*
101.INS	XBRL Instance*
101.SCH	XBRL Schema*
101.CAL	XBRL Calculation*
101.DEF	XBRL Definition*
101.LAB	XBRL Label*
101.PRE	XBRL Presentation*

* The Exhibit attached to this Form 10-Q shall not be deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934 (the "Exchange Act") or otherwise subject to liability under that section, nor shall it be deemed incorporated by reference in any filing under the Securities Act of 1933, as amended, or the Exchange Act, except as expressly set forth by specific reference in such filing.

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 there unto duly authorized.

	Yummies, Inc.
	[Registrant]
	/s/ Susan Santage
	Susan Santage, President & Treasurer
August 3, 2018

12

EX-31.1

Exhibit 31.1

CERTIFICATION

 I, Susan Santage, certify that:

 1. I have reviewed this quarterly report on Form 10-Q of Yummies, 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 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 small business issuer as of, and for, the periods presented in this report;

 4. The registrant's other certifying officers  and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15e and 15d-15e) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the small business issuer 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 small business issuer, 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 small business issuer'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 small business issuer's internal control over financial reporting that occurred during the small business issuer's most recent fiscal quarter (the small business issuer's fourth fiscal quarter in the case of an annual report) that has materially affected, or is likely to materially affect, the small business issuer's internal control over financial reporting; and

 5. The small business issuer's other certifying officers and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the small business issuer's auditors and the audit committee of small business issuer's board of directors (or persons performing the equivalent function:

(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 small business issuer'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 small business issuer's internal control over financial reporting.

Date: August 3, 2018 /s/ Susan Santage

EX-32.1

EXHIBIT 32.1

CERTIFICATION

 Pursuant to Section 906 of the Public Company Accounting Reform and Investor Protection Act of 2002 (18 U.S.C.ss. 1350, as adopted), I, Susan Santage, Chief Executive Officer and  Chief Financial Officer of the Company, hereby certifies that, to the best of his or her knowledge:

 1. The Company's Quarterly Report on Form 10-Q for the period ended June 30, 2018 and to which this Certification is attached as Exhibit 32.1 (the "PERIODIC REPORT") fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended; and

 2. The information contained in the Periodic Report fairly presents, in all material respects, the financial condition of the Company at the end of the period covered by the Periodic Report and results of operations of the Company for the period covered by the Periodic Report.

Dated: August 3, 2018

/s/ Susan Santage

Susan Santage

CEO & CFO

A signed original of this written statement required by Section 906 has been provided to Yummies, Inc. and will be retained by Yummies, Inc. and furnished to the Securities and Exchange Commission or its staff upon request

THIS CERTIFICATION ACCOMPANIES THIS REPORT PURSUANT TO SS. 906 OF THE SARBANES-OXLEY ACT OF 2002 AND SHALL NOT BE DEEMED "FILED" BY THE COMPANY FOR PURPOSES OF SECTION 18 OF THE SECURITIES EXCHANGE ACT OF 1934, AS AMENDED.

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Document and Entity Information - shares	9 Months Ended
	Jun. 30, 2018	Aug. 01, 2018
Details
Registrant Name	YUMMIES INC
Registrant CIK	0001073748
SEC Form	10-Q
Period End date	Jun. 30, 2018
Fiscal Year End	--09-30
Trading Symbol	yumm
Tax Identification Number (TIN)	870615629
Number of common stock shares outstanding		2,505,000
Filer Category	Smaller Reporting Company
Current with reporting	Yes
Voluntary filer	No
Well-known Seasoned Issuer	No
Emerging Growth Company	false
Ex Transition Period	false
Amendment Flag	false
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	Q3
Entity Incorporation, State Country Name	Nevada
Entity Address, Address Line One	1981 East Murray Holiday Rd
Entity Address, City or Town	Salt Lake City
Entity Address, State or Province	Utah
Entity Address, Postal Zip Code	84117
City Area Code	801
Local Phone Number	272-9294

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Consolidated Balance Sheets - USD ($)	Jun. 30, 2018	Sep. 30, 2017
Current Assets
Cash	$ 0	$ 46
Prepaid expenses	7,000	3,333
Total current assets	7,000	3,379
Total Assets	7,000	3,379
Current Liabilities:
Accounts payable	10,545	1,200
Interest Payable, Current	3,194	2,968
Interest Payable, Stockholders	18,629	17,122
Notes Payable	3,774	3,774
Notes payable, stockholders	25,100	25,100
Total current liabilities	61,242	50,164
Stockholders' Equity:
Common shares	2,505	2,505
Additional paid-in capital	121,672	109,672
Accumulated deficit	(178,419)	(158,962)
Total Stockholders' Equity	(54,242)	(46,785)
Total Liabilities and Stockholders' Equity	$ 7,000	$ 3,379

XML

Consolidated Balance Sheets - Parenthetical - $ / shares	Jun. 30, 2018	Sep. 30, 2017
Details
Common Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Common Stock, Shares Authorized	50,000,000	50,000,000
Common Stock, Shares, Outstanding	2,505,000	2,505,000
Common Stock, Shares, Issued	2,505,000	2,505,000

XML

Consolidated Statement of Operations - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Details
Revenues	$ 0	$ 0	$ 0	$ 0
Expenses, general and administrative	5,275	4,799	17,725	19,197
Operating loss	(5,275)	(4,799)	(17,725)	(19,197)
Other Nonoperating Income (Expense)
Interest expense	(578)	(578)	(1,733)	(1,733)
Net Loss	$ (5,853)	$ (5,377)	$ (19,458)	$ (20,930)
Net loss per share	$ 0	$ 0	$ (0.01)	$ (0.01)
Weighted-average shares outstanding	2,505,000	2,505,000	2,505,000	2,505,000

XML

Consolidated Statements of Cash Flows - USD ($)	9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Cash flows from operating activities:
Net Loss	$ (19,458)	$ (20,930)
Adjustment to reconcile net loss to cash provided by operating activities:
Increase in prepaid expenses	(3,667)	(2,500)
Increase (decrease) in accounts payable and interest payable	11,079	(4,067)
Expenses paid directly by shareholder	12,000	27,380
Net cash used by operating activities	(46)	(117)
Net cash used by investing activities	0	0
Net cash used by financing activities	0	0
Net decrease in cash	(46)	(117)
Cash and cash equivalents	46	203
Cash and cash equivalents	0	86
Interest paid	0	0
Income taxes paid	$ 0	$ 0

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1. Summary of Business and Significant Accounting Policies

9 Months Ended

Jun. 30, 2018

Notes

1. Summary of Business and Significant Accounting Policies

1.            Summary of Business and Significant Accounting Policies

a.            Summary of Business

The Company was incorporated under the laws of the State of Nevada on June 10, 1998. Planned principal operations have not yet commenced. The Company was formed to pursue business opportunities.

b.            Basis of Presentation

The accompanying financial statements have been prepared in accordance with generally accepted accounting principles (“GAAP”) as promulgated in the United States of America.

c.             Cash Flows

For purposes of the statement of cash flows, the Company considers all highly liquid investments purchased with a maturity of three months or less to be cash or cash equivalents.

d.            Net Loss Per Share

The net loss per share calculation is based on the weighted average number of shares outstanding during the period.

e.            Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures.  Accordingly, actual results could differ from those estimates.

f.             Fair Value of Financial Instruments

ASC 820-10 requires entities to disclose the fair value of financial instruments, both assets and liabilities recognized and not recognized on the balance sheet, for which it is practicable to estimate fair value. ASC 820-10 defines the fair value of a financial instrument as the amount at which the instrument could be exchanged in a current transaction between willing parties. As of June 30, 2018 and September 30, 2017, the carrying value of certain financial instruments approximates fair value due to the short-term nature of such instruments.

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2. Notes Payable

9 Months Ended

Jun. 30, 2018

Notes

2. Notes Payable

2.   Notes Payable

On January 10, 2007, and May 22, 2009 the Company converted $2,105 and $1,669 of accounts payable from its transfer agent into a one-year notes payable.  The note balance of $3,774 at June 30, 2018 and September 30, 2017 bears interest at 8% and both principal and accrued interest is convertible into common stock at $.01 per share. The first note payable was due on January 10, 2008. The second note payable was due on May 22, 2010.

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3. Notes Payable, Stockholders

9 Months Ended

Jun. 30, 2018

Notes

3. Notes Payable, Stockholders

3.   Notes Payable, Stockholders

                Stockholder notes payable consist of the following at June 30, 2018 and September 30, 2017:

		June 30,		September 30,
		2018		2017
Note payable to an individual, also a stockholder of the Company, interest is being charged at 8%, the note is unsecured and due on February 9, 2008. The note principal and accrued interest is convertible into common stock at $.025 per share	$	6,000	$	6,000
Notes payable to an individual also a stockholder and director of the Company, interest is being charged at 8%, the notes are unsecured and all are due one year from issuance.  The notes principal and accrued interest are convertible into common stock at $.025 per share		19,100		19,100
	$	25,100	$	25,100

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4. Issuance of Common Stock

9 Months Ended

Jun. 30, 2018

Notes

4. Issuance of Common Stock

4.            Issuance of Common Stock

On August 13, 1998, the Company issued 1,000,000 shares of its $.001 par value common stock for an aggregate price of $1,000.

In February 1999, pursuant to Rule 504 of Regulation D of the Securities and Exchange Commission, the Company sold 17,500 shares of its common stock at a price of $1.00 per share. Costs of $6,471 associated directly with the offering were offset against the proceeds.

On December 15, 2000, an officer and stockholder of the Company returned 600,000 shares of common stock to authorized but unissued shares.

On February 5, 2001 the Company authorized a 6 for 1 forward split of its common shares. The forward split has been retroactively applied in the accompanying financial statements.

XML

5. Warrants and Stock Options

9 Months Ended

Jun. 30, 2018

Notes

5. Warrants and Stock Options

5.            Warrants and Stock Options

No options or warrants are outstanding to acquire the Company's common stock.

XML

6. Income Taxes

9 Months Ended

Jun. 30, 2018

Notes

6. Income Taxes

6.            Income Taxes

Company has had no taxable income under Federal or State tax laws. The Company has loss carryforwards totaling $158,962 that may be offset against future federal income taxes if not used, the carryforwards will expire between 2021 and 2037.  Due to the Company being in the development stage and incurring net operating losses, a valuation allowance has been provided to reduce the deferred tax assets from the net operating losses to zero.  Therefore, there are no tax benefits recognized in the accompanying statement of operations.

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7. Going Concern

9 Months Ended

Jun. 30, 2018

Notes

7. Going Concern

7.            Going Concern

As shown in the accompanying financial statements, the Company incurred a net loss of $19,458 during the nine months ended June 30, 2018 and accumulated losses of $178,419 since inception at June 10, 1998. The Company’s current liabilities exceed its current assets by $54,242 at June 30, 2018. These factors create an uncertainty as to the Company’s ability to continue as a going concern. The ability of the Company to continue as a going concern is dependent upon the success of raising additional capital through the issuance of common stock and the ability to generate sufficient operating revenue. The financial statements do not include any adjustments that might be necessary should the Company be unable to continue as a going concern.

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Subsequent Events

9 Months Ended

Jun. 30, 2018

Notes

Subsequent Events

8.            Subsequent Event

On July 19, 2018, the Company converted $10,545 of accounts payable into a note payable with a shareholder. The note is due one year from issuance and interest is being charged at 8%. The note and any unpaid interest are convertible into common stock at $.01 per share.  In addition, the board of directors approved to change the conversion rate from $.025 per share to $.01 per share on all prior notes.

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1. Summary of Business and Significant Accounting Policies: B. Basis of Presentation (Policies)

9 Months Ended

Jun. 30, 2018

Policies

B. Basis of Presentation

b.            Basis of Presentation

The accompanying financial statements have been prepared in accordance with generally accepted accounting principles (“GAAP”) as promulgated in the United States of America.

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1. Summary of Business and Significant Accounting Policies: C. Cash Flows (Policies)

9 Months Ended

Jun. 30, 2018

Policies

C. Cash Flows

c.             Cash Flows

For purposes of the statement of cash flows, the Company considers all highly liquid investments purchased with a maturity of three months or less to be cash or cash equivalents.

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1. Summary of Business and Significant Accounting Policies: D. Net Loss Per Share (Policies)

9 Months Ended

Jun. 30, 2018

Policies

D. Net Loss Per Share

d.            Net Loss Per Share

The net loss per share calculation is based on the weighted average number of shares outstanding during the period.

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1. Summary of Business and Significant Accounting Policies: E. Use of Estimates (Policies)

9 Months Ended

Jun. 30, 2018

Policies

E. Use of Estimates

e.            Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures.  Accordingly, actual results could differ from those estimates.

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1. Summary of Business and Significant Accounting Policies: F. Fair Value of Financial Instruments (Policies)

9 Months Ended

Jun. 30, 2018

Policies

F. Fair Value of Financial Instruments

f.             Fair Value of Financial Instruments

ASC 820-10 requires entities to disclose the fair value of financial instruments, both assets and liabilities recognized and not recognized on the balance sheet, for which it is practicable to estimate fair value. ASC 820-10 defines the fair value of a financial instrument as the amount at which the instrument could be exchanged in a current transaction between willing parties. As of June 30, 2018 and September 30, 2017, the carrying value of certain financial instruments approximates fair value due to the short-term nature of such instruments.

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3. Notes Payable, Stockholders: Schedule Of Stockholders Notes Payable (Tables)

9 Months Ended

Jun. 30, 2018

Tables/Schedules

Schedule Of Stockholders Notes Payable

		June 30,		September 30,
		2018		2017
Note payable to an individual, also a stockholder of the Company, interest is being charged at 8%, the note is unsecured and due on February 9, 2008. The note principal and accrued interest is convertible into common stock at $.025 per share	$	6,000	$	6,000
Notes payable to an individual also a stockholder and director of the Company, interest is being charged at 8%, the notes are unsecured and all are due one year from issuance.  The notes principal and accrued interest are convertible into common stock at $.025 per share		19,100		19,100
	$	25,100	$	25,100

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1. Summary of Business and Significant Accounting Policies (Details)	9 Months Ended
	Jun. 30, 2018
Details
Entity Incorporation, State Country Name	Nevada
Entity Incorporation, Date of Incorporation	Jun. 10, 1998

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2. Notes Payable (Details) - USD ($)		Jun. 30, 2018	Sep. 30, 2017	May 22, 2009	Jan. 10, 2007
Details
Accounts payable converted to note payable	[1]	$ 3,774	$ 3,774	$ 1,669	$ 2,105

[1] 8% Interest. Convertible into common stock at $.025 per share.

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3. Notes Payable, Stockholders: Schedule Of Stockholders Notes Payable (Details) - USD ($)		Jun. 30, 2018	Sep. 30, 2017
Details
Note payable to an individual, also a stockholder of the Company	[1]	$ 6,000	$ 6,000
Notes payable to an individual also a stockholder and director	[1]	19,100	19,100
Notes payable, stockholders		$ 25,100	$ 25,100

[1] 8% interest. Convertible into common stock at $.025 per share.

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4. Issuance of Common Stock (Details) - USD ($)	1 Months Ended
	Feb. 28, 2001	Feb. 28, 1999	Dec. 15, 2000	Aug. 13, 1998
Details
Common Stock Issued for Cash at $0.001/Share on August 13, 1998 - Shares				1,000,000
Common Stock Issue For Cash On August 13 1998 PerShare				$ 0.001
Common Stock Issued for Cash at $.001/share on August 13, 1998				$ 1,000
Common stock issued for cash in February, 1999, Net of offering costs of $6,471 - shares		17,500
Sale of Stock, Price Per Share		$ 1.00
Payments of Stock Issuance Costs		$ 6,471
Common Stock Returned			600,000
Stockholders' Equity Note, Stock Split	the Company authorized a 6 for 1 forward split of its common shares

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6. Income Taxes (Details)	Jun. 30, 2018 USD ($)
Details
Operating Loss Carryforward	$ 158,962

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7. Going Concern (Details) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Sep. 30, 2017
Details
Net loss	$ 5,853	$ 5,377	$ 19,458	$ 20,930
Accumulated deficit	178,419		178,419		$ 158,962
Total Stockholders' Equity	$ 54,242		$ 54,242		$ 46,785

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Subsequent Events (Details)	9 Months Ended
	Jun. 30, 2018
Details
Subsequent Event, Description	On July 19, 2018, the Company converted $10,545 of accounts payable into a note payable with a shareholder. The note is due one year from issuance and interest is being charged at 8%. The note and any unpaid interest are convertible into common stock at $.01 per share. In addition, the board of directors approved to change the conversion rate from $.025 per share to $.01 per share on all prior notes.