10-K/A

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 10-K/A

Amendment No. 1

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

For the Fiscal Year Ended December 31, 2017

OR

[  ] 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:  000-53164

 EPOXY INC.

 (Exact name of registrant as specified in its charter)

Nevada	N/A
(State or Other Jurisdiction of Incorporation or Organization)	(I.R.S. Employer Identification No.)

2518 Anthem Village Drive, Suite 100, Henderson, Nevada	89052
(Address of principal executive offices)	(Zip Code)

 702 350-2449

 (Registrant's telephone number, including area code)

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.

Yes [   ] No [X]

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or 15(d) of the Act.

Yes [   ] No [X]

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 [  ] No [ X]

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Website, 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 if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K (§229.405 of this chapter) is not contained herein, and will not be contained, to the best of registrant's knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K.

[  ]

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company" and "emerging growth company" in Rule 12b-2 of the Exchange Act.

Large accelerated filer[  ]	Accelerated filer [  ]
Non-accelerated filer[  ] (Do not check if a smaller reporting company)	Smaller reporting company [X]
	Emerging growth company [X]

      If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. [  ]

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

 Yes [  ]  No [X ]

The aggregate market value of the voting and non-voting common stock held by non-affiliates of the Registrant based on the Company's share price as of June 30, 2017 (the last business day of the Registrant's most recently completed second fiscal quarter) was approximately $639,798.

APPLICABLE ONLY TO CORPORATE REGISTRANTS

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

As of May 30, 2018, the Registrant had 1,602,995,014 shares of common stock issued and outstanding.

DOCUMENTS INCORPORATED BY REFERENCE

None. 

2

 EXPLANATORY NOTE

This Amendment No. 1 on Form 10-K/A (this "Amendment") of Epoxy, Inc. for the fiscal year ended December 31, 2017 is being submitted solely to file Exhibits 101 to the Form 10-K in accordance with Rule 405 of Regulation S–T.

This Amendment speaks as of the filing date of the Form 10-K (the "Filing Date"), does not reflect events that may have occurred subsequent to the Filing Date, and does not modify or update in any way disclosures made in the Form 10-K filed as of June 8, 2018.

3

PART IV

Item 15. Exhibits

Exhibit Description	Filed herewith	Exhibit
Certification of Principal Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act	X	31.1
Certification of Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act	X	31.2
Certification of Principal Executive and Financial Officer, pursuant to Section 906 of the Sarbanes-Oxley Act	X	32.1
Interactive Data files	X	101

4

SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) 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 in the city of Las Vegas, Nevada.

	Epoxy Inc.
Date: June 21, 2018	By:	/s/David Gasparine
		Name: David Gasparine
		Title: Principal Executive Officer, Principal Financial Officer, President and Director

Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons in the capacities and on the dates indicated.

Signature	Title	Date
/s/David Gasparine	Director, CEO, President, CFO (Principal Executive Officer) (Principal Financial Officer)	June 21, 2018
Name: David Gasparine
/s/ Jason Woywod	Director	June 21, 2018
Name: Jason Woywod
/s/John Harney	Director and Treasurer	June 21, 2018
Name: John Harney

5

EX-31.1

RULE 13A-14(A)/15D-14(A) CERTIFICATION

I, David Gasparine, certify that:

(1) I have reviewed this Amendment no. 1 to the Annual Report on Form 10-K/A of Epoxy, Inc. for the fiscal year ended December 31, 2017;

(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(s) 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(s) 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: June 21, 2018	By:	/s/ David Gasparine
		David Gasparine
		Title:  Principal Executive Officer

EX-31.2

RULE 13A-14(A)/15D-14(A) CERTIFICATION

I, David Gasparine, certify that:

(1) I have reviewed this Amendment No. 1 to the Annual Report on Form 10-K/A of  Epoxy, Inc. for the fiscal year ended December 31, 2017;

(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(s) 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(s) 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: June 21, 2018	By:	/s/ David Gasparine
		Name: David Gasparine
		Title: Principal Financial Officer

EX-32.1

EXHIBIT 32

EPOXY, INC.

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 Amendment No. 1 to the Annual Report of Epoxy, Inc. (the “Company”) on Form 10-K/A for the fiscal year ending December 31, 2017 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, David Gasparine, as Principal Executive, Financial and Accounting Officer of the Company, hereby 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 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 this Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Date: June 21, 2018	By:	/s/David Gasparine
	Name:	David Gasparine
	Title:	Principal Executive, Financial and Accounting Officer

A signed original of this written statement required by Section 1350 of Title 18 of the United States Code 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 certification is being furnished as an exhibit to the Report pursuant to Item 601(b)(32) of Regulation S-K and Section 1350 of Title 18 of the United States Code and, accordingly, is not being filed with the Securities and Exchange Commission as part of the Report and is not to be incorporated by reference into any filing of the Company under the Securities Act of 1933 or the Securities Exchange Act of 1934 (whether made before or after the date of the Report, irrespective of any general incorporation language contained in such filing.)

XML

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2017	May 30, 2018	Jun. 30, 2017
Document and Entity Information [Abstract]
Entity Registrant Name	Epoxy, Inc.
Entity Central Index Key	0001428816
Trading Symbol	EPXY
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Type	10-K
Document Period End Date	Dec. 31, 2017
Document Fiscal Year Focus	2017
Document Fiscal Period Focus	FY
Entity Filer Category	Smaller Reporting Company
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	No
Entity Public Float			$ 639,798
Entity Common Stock, Shares Outstanding		1,602,995,014

XML

Consolidated Balance Sheets - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Current
Cash	$ 5,440	$ 2,662
Accounts receivable	2,750
Prepaid expenses	970	970
Total Current Assets	9,160	3,632
Trademark and Patent	7,695	7,695
Total Assets	16,855	11,327
Current
Accounts payable and accrued liabilities	252,082	169,186
Accounts payable and accrued liabilities - related parties	88,293	41,300
Deferred revenue		101,400
Loans payable	17,000	17,000
Loan payable - related party	12,000	12,000
Derivative liabilities	497,988	109,403
Convertible notes, net of unamortized discounts and deferred financing cost	193,144	189,112
Other liabilities	72,400
Total Current Liabilities	1,132,907	639,401
Total Liabilities	1,132,907	639,401
STOCKHOLDERS' DEFICIT
Common Stock, $0.00001 par value; authorized: 4,450,000,000 shares, 1,602,995,014 and 532,940,996 shares issued and outstanding as of December 31, 2017 and December 31, 2016, respectively	16,030	5,330
Additional paid-in capital	3,827,028	3,277,438
Accumulated deficit	(4,959,371)	(3,911,103)
Total Stockholders' Deficit	(1,116,052)	(628,074)
Total Liabilities and Stockholders' Deficit	16,855	11,327
Series A Preferred share
STOCKHOLDERS' DEFICIT
Preferred Stock	251	251
Series B Preferred shares
STOCKHOLDERS' DEFICIT
Preferred Stock	$ 10	$ 10

XML

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2017	Dec. 31, 2016
Common stock, par value	$ 0.00001	$ 0.00001
Common stock, shares authorized	4,450,000,000	4,450,000,000
Common stock, shares issued	1,602,995,014	532,940,996
Common stock, shares outstanding	1,602,995,014	532,940,996
Series A Preferred share
Preferred stock, par value	$ 0.00001	$ 0.00001
Preferred stock, shares authorized	35,000,000	35,000,000
Preferred stock, shares issued	25,080,985	25,080,985
Preferred stock, shares outstanding	25,080,985	25,080,985
Series B Preferred shares
Preferred stock, par value	$ 0.00001	$ 0.00001
Preferred stock, shares authorized	15,000,000	15,000,000
Preferred stock, shares issued	1,000,000	1,000,000
Preferred stock, shares outstanding	1,000,000	1,000,000

XML

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Income Statement [Abstract]
Revenue	$ 107,267	$ 29,415
Operating Expenses
Depreciation		5,662
Software research and development	14,366	26,861
General and administrative expenses	247,721	256,958
Total operating expenses	262,087	289,481
Loss from operations	(154,820)	(260,066)
Other Income (Expenses):
(Loss) on disposal of fix assets		(3,774)
Gain (loss) on change in fair value of derivative liabilities	(763,687)	(327,142)
Recovered loss on debt settlement		9,000
Interest expenses	(129,761)	(214,963)
Total other income (expenses)	(893,448)	(536,879)
Income (loss) before taxes	(1,048,268)	(796,945)
Income tax (expense) benefit
Net income (loss)	$ (1,048,268)	$ (796,945)
Net income (loss) per share - basic and diluted	$ (0.00)	$ (0.00)
Weighted average shares outstanding - basic and diluted	1,497,683,080	420,576,752

XML

Consolidated Statements of Changes in Stockholders' Deficit - USD ($)	Total	Series A Preferred shares	Series B Preferred shares	Common Stock	Additional Paid- in Capital	Accumulated Deficit
Balance at Dec. 31, 2015	$ (713,688)	$ 251	$ 10	$ 2,263	$ 2,397,946	$ (3,114,158)
Balance, shares at Dec. 31, 2015		25,080,985	1,000,000	226,253,317
Shares issued for conversion of debt and accrued interest	265,999			$ 3,067	262,932
Shares issued for conversion of debt and accrued interest, shares				306,687,679
Derivative liabilities reclassified as additional paid in capital due to conversion	615,860				615,860
Imputed interest	700				700
Net loss	(796,945)					(796,945)
Balance at Dec. 31, 2016	(628,074)	$ 251	$ 10	$ 5,330	3,277,438	(3,911,103)
Balance, shares at Dec. 31, 2016		25,080,985	1,000,000	532,940,996
Recognition of derivative associated with tainted instruments	(21,140)				(21,140)
Shares issued for conversion of debt and accrued interest	104,808			$ 10,700	94,108
Shares issued for conversion of debt and accrued interest, shares				1,070,054,018
Derivative liabilities reclassified as additional paid in capital due to conversion	475,922				475,922
Imputed interest	700				700
Net loss	(1,048,268)					(1,048,268)
Balance at Dec. 31, 2017	$ (1,116,052)	$ 251	$ 10	$ 16,030	$ 3,827,028	$ (4,959,371)
Balance, shares at Dec. 31, 2017		25,080,985	1,000,000	1,602,995,014

XML

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Cash flows from Operating Activities
Net loss	$ (1,048,268)	$ (796,945)
Adjustments to reconcile net loss to net cash used in operations:
Depreciation		5,662
Loss on disposal of fixed assets		3,774
Transfer agent fees paid with shares	7,804
(Gain) loss on change in fair value of derivative liabilities	763,687	327,142
Amortization of discounts on convertible notes	93,042	166,693
Amortization of deferred financing costs	6,790	17,033
Interest expense due to default convertible note	3,680
Imputed interest	700	700
Write down accounts receivable		880
Changes in operating assets and liabilities:
Prepaid expenses		3,588
Accounts receivable	(2,750)
Deferred revenue	(29,000)	101,400
Accounts payable and accrued expenses	88,600	42,052
Accounts payable, related party	46,993	41,300
Net cash used in operating activities	(68,722)	(86,721)
Cash flows from Financing Activities
Proceeds from loan		12,000
Proceeds from convertible notes	71,500	71,500
Net cash provided by financing activities	71,500	83,500
Net decrease in cash during the period	2,778	(3,221)
Cash, beginning of period	2,662	5,883
Cash, end of period	5,440	2,662
Cash paid for:
Interest
Income taxes
Supplemental non-cash investing and financing activities:
Debt principal converted to shares	91,300	252,731
Accrued interest and transfer agent fees converted to shares	13,508	13,268
Derivative liability reclassified as additional paid-in capital	454,782	615,860
Derivative liability - debt discount	79,680	102,032
Debt issuance financing cost	5,250	9,500
Loan payable assigned to convertible note		15,000
Accrued interest assigned to convertible note		6,031
Deferred revenue transferred to other liabilities	$ 72,400

XML

Description of Business and Basis of Presentation

12 Months Ended

Dec. 31, 2017

Description of Business and Basis of Presentation [Abstract]

Description of business and basis of presentation

Note 1 – Description of business and basis of presentation

Organization and nature of business

Epoxy, Inc. (the "Company") was incorporated in the State of Nevada on November 13, 2007 as Rioridge Resources Corp. On July 22, 2008, the Company changed its name to Neohydro Technologies Corp.

On August 1, 2014, the Company's name changed from Neohydro Technologies Corp. to Epoxy, Inc.  in furtherance of actions taken on May 23, 2014, when the Board of Directors of the Company (the "Board") approved and recommended to the Majority Stockholders that they approve the name change. On May 27, 2014, the Majority Stockholders approved the name change by written consent in lieu of a meeting, in accordance with Nevada law. On August 4, 2014, the Company submitted the name change to FINRA for their review and approval, as well as the approval of a symbol change from NHYT to EPXY.   The Company filed an amendment to our Articles of Incorporation with the Secretary of State of Nevada changing our name to Epoxy, Inc. effective on August 1, 2014.

On March 16, 2016 pursuant to approval by the board of directors and shareholders, the Company filed an Amendment to its Articles of Incorporation increasing the authorized shares to 900,000,000 with 850,000,000 common and 50,000,000 preferred shares. On September 28, 2016, the Company's board of directors and majority shareholder approved a further increase of the Company's authorized share capital from 850,000,000 common shares to 1,950,000,000 common shares.  The Company filed the amendment with the State of Nevada on November 21, 2016. On November 7, 2017, the Company's board of directors and majority shareholder approved a further increase of the Company's authorized share capital from 1,950,000,000 common shares to 4,450,000,000 common shares.  The Company filed the amendment with the State of Nevada on January 11, 2018.

The Company, through its wholly owned subsidiary, Couponz, Inc., is the developer of Epoxy app, an application or "app" for iPhone iOS and Android operating systems. Epoxy is an innovative smart phone application designed and created to conveniently connect business owners and consumers in order to ease marketing frustrations. The mobile app gives loyal customers the ease of keeping track of rewards and punch cards all in one place while also giving opportunities to review and share businesses with friends. In turn, Epoxy provides businesses the ability to reward customers, share offers, and deliver information about special events with their customers.

XML

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2017

Summary of Significant Accounting Policies [Abstract]

Summary of Significant Accounting Policies

Note 2 - Summary of Significant Accounting Policies 

Principal of Consolidation

These consolidated financial statements include the accounts of Epoxy, Inc. and its wholly-owned subsidiary, Couponz, Inc.  All intercompany balances and transactions have been eliminated in consolidation.

Estimates

In preparing the consolidated financial statements, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the statements of financial condition, and revenues and expenses for the years then ended.  Actual results may differ significantly from those estimates. Significant estimates made by management include, but are not limited to, the assumptions used to calculate stock-based compensation, derivative liabilities, debt discounts and common stock issued for assets, services or in settlement of obligations.

Cash and Cash Equivalents

For purposes of reporting within the statements of cash flows, the Company considers all cash on hand, cash accounts not subject to withdrawal restrictions or penalties, and all highly liquid debt instruments purchased with a maturity of three months or less to be cash and cash equivalents. 

Property and Equipment

Property and equipment are recorded at cost. Depreciation and amortization on property and equipment are determined using the straight-line method over the three to five year estimated useful lives of the assets.

During the year ended December 31, 2017 and  December 31, 2016, the depreciation expense was $0 and $5,662, respectively.

	December 31, 2017		December 31, 2016
Motor Vehicles
Cost	$	-	$	22,645
Accumulated depreciation		-		(18,871	)
Disposal		-		(3,774
Carrying Value		-		-

Capitalized Software Costs

Software costs incurred internally in creating computer software products are expensed until technological feasibility has been established upon completion of a detailed program design.  Thereafter, all software development costs are capitalized until the point that the product is ready for sale and are subsequently reported at the lower of unamortized cost or net realizable value. The Company periodically reviews capitalized software costs for impairment where the fair value is less than the carrying value. As of December 31, 2017, and 2016, all capitalized software costs related to the development of the application were expensed because development was complete, and the useful life of the development is less than one year.

Research and Development Costs

The Company charges research and development costs with respect to software improvements to expense when incurred in accordance with FASB ASC 730, "Research and Development". Research and development costs were $14,366 and $26,861 for the year ended December 31, 2017 and 2016, respectively.
Trademark and Patent (Intangible assets)

Trademark and patent are recorded at cost. Amortization on trademark and patent are determined by their economic life.

Revenue Recognition

The Company recognizes revenue when persuasive evidence of an arrangement exists, services have been rendered, the sales price is fixed or determinable, and collectability is reasonably assured. This typically occurs when customers are invoiced for their monthly membership fee.  Participants in the program pay a monthly subscription fee per retail location, at the start of each month, which amount is immediately recorded as revenue. A notice period of 30 days is required to terminate any services with no refunds payable. Revenue in respect of our development contracts with third parties for the use of our app, including customization of our Epoxy app for particular clients, is recognized when the services have been rendered in full or as set out under the benchmark terms of each respective contract.  During fiscal 2016 the Company recorded $101,400 as deferred revenue in respect to certain contracts that have not been rendered in full. Of this amount the Company completed services and recorded as revenue $29,000 during fiscal 2017 and the remaining balance of $72,400 has been reallocated to other liabilities as the Company is in negotiation with customers for contracts terminated or suspended.

Concentrations

Accounts receivable

As at December 31, 2017 (2016 - $0) one customer accounted for 100% of our accounts receviable balance.

Revenue

For the year ended December 31, 2017 (2016 - 0%) one customer to whom we provide application services in each of their Canadian and US operating divisions accounted for approximately 55% of revenues.

Impairment of Long-Lived Assets

Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable through the estimated undiscounted cash flows expected to result from the use and eventual disposition of the assets. Whenever any such impairment exists, an impairment loss will be recognized for the amount by which the carrying value exceeds the fair value. During the years ended December 31, 2017 and 2016, there was no impairment of long-lived assets.

Allowance for Doubtful Accounts

We establish an allowance for bad debts through a review of several factors including historical collection experience, current aging status of the customer accounts, and financial condition of our customers. We do not generally require collateral for our accounts receivable. Our allowance for doubtful accounts was $0 as of December 31, 2017 and 2016, and we wrote off a total of $880 in the fiscal year ended December 31, 2016.

 Fair Value of Financial Instruments

FASB ASC 820, Fair Value Measurements and Disclosures, defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. FASB ASC 820 also establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. FASB ASC 820 describes three levels of inputs that may be used to measure fair value:

Level 1 – Quoted prices in active markets for identical assets or liabilities.

Level 2 – Observable inputs other than Level 1 prices, such as quoted prices for similar assets or liabilities; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.

Level 3 – Unobservable inputs that are supported by little or no market activity and that are financial instruments whose values are determined using pricing models, discounted cash flow methodologies, or similar techniques, as well as instruments for which the determination of fair value requires significant judgment or estimation.

If the inputs used to measure the financial assets and liabilities fall within more than one level described above, the categorization is based on the lowest level of input that is significant to the fair value measurement of the instrument.

The following table provides a summary of the fair value of our derivative liabilities as of December 31, 2017 and December 31, 2016:

	Fair value measurements on a recurring basis
	Level 1		Level 2		Level 3
As of December 31, 2017:
Liabilities
Derivative liabilities	$	-	$	-	$	497,988
As of December 31, 2016:
Liabilities
Derivative liabilities	$	-	$	-	$	109,403

Income Taxes

The Company accounts for income taxes in accordance with Accounting Standards Codification ("ASC") Topic 740, Income Taxes, which requires that the Company recognize deferred tax liabilities and assets based on the differences between the financial statement carrying amounts and the tax bases of assets and liabilities, using enacted tax rates in effect in the years the differences are expected to reverse. Deferred income tax benefit (expense) results from the change in net deferred tax assets or deferred tax liabilities. A valuation allowance is recorded when it is more likely than not that some or all deferred tax assets will not be realized.

Stock based compensation

We account for stock based compensation in accordance with ASC 718 which requires companies to measure the cost of employee services received in exchange for an award of an equity instrument based on the grant-date fair value of the award. For stock-based awards granted on or after January 1, 2006, stock-based compensation expense is recognized on a straight-line basis over the requisite service period. In prior years, we accounted for stock-based awards under APB No. 25, "Accounting for Stock Issued to Employees." We account for non-employee share-based awards in accordance with ASC 505-50.

Loss per Common Share

In accordance with ASC Topic 280 – "Earnings Per Share", the basic loss per common share is computed by dividing net loss available to common stockholders by the weighted average number of common shares outstanding. Diluted loss per common share is computed similar to basic loss per common share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive.  A separate computation of diluted earnings (loss) per share is not presented. 

	December 31, 2017
Common stock issuable upon conversion of 25,080,985 Series A Preferred Shares		62,702,463
Common stock issuable upon conversion of convertible notes		1,070,054,018

Reclassification 

Certain reclassifications have been made to the prior period's financial statements to conform to the current period's presentation.

Recent Accounting Pronouncements

In January 2017, the FASB issued ASU 2017-01, "Clarifying the Definition of a Business" with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. This guidance is effective for annual periods beginning after December 15, 2017, and interim periods within those fiscal years with early adoption permitted. This guidance will be applied prospectively to any transactions occurring within the period of adoption.

In January 2017, the FASB issued ASU 2017-04, "Simplifying the Test for Goodwill Impairment" that eliminates the requirement to calculate the implied fair value of goodwill (i.e., Step 2 of the current goodwill impairment test) to measure a goodwill impairment charge. Instead, an impairment charge will be based on the excess of a reporting unit's carrying amount over its fair value (i.e., measure the charge based on Step 1 of the current goodwill impairment test). This guidance is effective for annual and interim impairment tests performed in periods beginning after December 15, 2019, with early adoption permitted for annual and interim goodwill impairment testing dates after January 1, 2017. This guidance will be adopted on a prospective basis.

In March 2017, the FASB issued ASU 2017-08, "Premium Amortization on Purchased Callable Debt Securities" that shortens the amortization period for the premium on certain purchased callable debt securities to the earliest call date. This guidance is effective for annual periods beginning after December 15, 2018, and interim periods within those fiscal years with early adoption permitted. This guidance will be adopted using a modified retrospective transition approach. The adoption of this guidance is not expected to materially impact our results of operations, financial condition or liquidity.

In May 2017, the FASB issued ASU No. 2017-09, Compensation—Stock Compensation (Topic 718): Scope of Modification Accounting. The new guidance provides clarity and reduces both (1) diversity in practice and (2) cost and complexity when applying the guidance in Topic 718, Compensation—Stock Compensation, to a change to the terms or conditions of a share-based payment award. The accounting standard update will be effective for The Company beginning January 1, 2018 on a prospective basis, and early adoption is permitted. The Company has not yet selected a transition method and is currently evaluating the effect that the updated standard will have on the consolidated financial statements.

In August of 2017, the FASB issued guidance to better align the financial reporting related to hedging activities with the economic objectives of those activities and to simplify the application of current hedge accounting guidance. Entities are required to apply the guidance using a modified retrospective method as of the period of adoption. This guidance is effective for annual and interim periods beginning after December 31, 2018. Early adoption is permitted. Management is evaluating

Other accounting standards that have been issued or proposed by the FASB or other standards-setting bodies that do not require adoption until a future date are not expected to have a material impact on our financial statements upon adoption.

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Going Concern

12 Months Ended

Dec. 31, 2017

Going Concern [Abstract]

Going Concern

Note 3 – Going Concern

For the year ended December 31, 2017, the Company used net cash in operations of $68,722. In addition, the Company had a working capital deficit as of December 31, 2017. The Company believes that its existing capital resources may not be adequate to enable it to continue to execute its operating plan. These conditions raise substantial doubt as to the Company's ability to continue as a going concern. While revenue increased substantially in fiscal 2017, the Company estimates that it will require additional cash resources during 2018 based on its current operations and condition. The Company expects cash flows from operating activities to continue to improve, primarily as a result of an increase in revenue and a decrease in certain operating expenses, although there can be no assurance thereof. The accompanying consolidated financial statements do not include any adjustments that might be necessary should we be unable to continue as a going concern. If we fail to generate positive cash flow or obtain additional financing, when required, we may have to modify, delay, or abandon some or all of our business and expansion plans.

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Loans Payable

12 Months Ended

Dec. 31, 2017

Loans Payable/Convertible Notes [Abstract]

Loans Payable

Note 4- Loans Payable

The Company has received loans from arms length third parties in prior fiscal years in the gross amount of $32,000, accruing interest at rates of between 5% and 10% with default interest rates of between 10% and $16%.  The loans are in default and due on demand as at December 31, 2017 and December 31, 2016:

	Note Payable			Accrued interest
Balance, December 31, 2015	$	32,000		$	2,825
Additions					7,424
Debt assignment		(15,000	)		(6,031	)
Balance, December 31, 2016		17,000			4,218
Additions		-			1,848
Balance, December 31, 2017	$	17,000		$	6,066

On July 13, 2016, a total of $15,000 in principal and $6,031 in accrued interest payable to Andara Investments Limited (formerly known as Adam's Ale) was acquired by GW Holdings Group LLC.  The Company issued a convertible replacement note in the principal amount of $21,031 to GW on July 21, 2016. (ref Note 5- Convertible Notes (8))

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Convertible Notes

12 Months Ended

Dec. 31, 2017

Loans Payable/Convertible Notes [Abstract]

Convertible Notes

Note 5- Convertible Notes

At December 31, 2017 and December 31, 2016, convertible notes payable consisted of the following:

	December 31, 2017			December 31, 2016
Principal amount	$	205,430		$	216,300
Less: unamortized debt discount		(11,721	)		(25,083	)
Financing costs		(565	)		(2,105	)
Convertible notes payable, net	$	193,144		$	189,112

(1)   Convertible notes originally due on November 27, 2015

On November 27, 2012, the Company entered certain convertible loan agreements with four (4) investors. The Company received a total of $125,000 which bears interest at 10% per annum and is due on November 27, 2015. Interest shall accrue from the advancement date and shall be payable quarterly. Any portion of the loan and unpaid interest are convertible at any time at the option of the lender into shares of common stock of the Company at a conversion price of $0.0005 per share. On the date of the agreements, the Company recognized the intrinsic value of the embedded beneficial conversion feature of $125,000 as additional paid-in capital and reduced the carrying value of the convertible debenture to $0. The carrying value will be accreted over the term of the convertible debentures up to its face value of $125,000.

On August 1, 2014, the Company successfully amended the terms of the aforementioned loan agreements. Under the amended terms, a total of $125,000 originally available for conversion into 250,000,000 shares of common stock at $0.0005 per share was amended to reflect a fixed conversion price of $0.005 per share for a total of 25,000,000 shares of common stock, if converted.

The Company analyzed the above amendment under ASC 470-60 and concluded that the amendment to the conversion terms qualified as a substantial modification, and as such the remaining unamortized discount of $88,184 as of the amendment date, was recorded as loss on extinguishment of debt. The Company recalculated the intrinsic value of the embedded beneficial conversion feature of $125,000, which amount was recorded as the discount on the amended convertible notes. The carrying value will be accreted over the term of the convertible notes up to their face value of $125,000.

Concurrently, in August 2014, the conversion features in respect to these notes became tainted upon the issuance of other variable rate convertible debt. Accordingly, we accounted for the conversion options in respect to these notes as derivative liabilities.

On July 16, 2015, the Company again amended the terms of the convertible loan agreements for a total of $125,000 to extend the maturity date from November 27, 2015 to April 16, 2016. Subsequently, the parties agreed the notes would mature on January 1, 2017. The notes were further modified whereby they do not become convertible until maturity.

Upon the change to the terms of the convertible notes, the Company analyzed the conversion feature for derivative accounting consideration under FASB ASC 470 and determined that the conversion feature would not create embedded derivatives until maturity, January 1, 2017.

Further upon maturity, and due to the continuing existence of other variable rate convertible debt, we accounted for the conversion options in respect to these notes as derivative liabilities.

The carrying value of these convertible notes is as follows:

As at December 31, 2017 and December 31, 2016, the carrying values of the convertible debenture was $125,000.

During the years ended December 31, 2017 and 2016, accrued convertible interest thereon was $12,500.

The notes came due on January 1, 2017 and are currently in default.

 (2)   Convertible note due on January 13, 2016

On January 13, 2015, the Company entered into a Securities Purchase Agreement ("SPA") with Adar Bays, LLC ("Adar") a Florida Limited Liability company where under the Company has issued two 8% convertible redeemable notes in the aggregate principal amount of $150,000 with the first note being $75,000 and the second note being $75,000, convertible into shares of the Company's common stock with a maturity date one year after issuance or January 13, 2016.  The first of the two notes (the "First Note") shall be paid for by Adar upon execution of the SPA, and the second note (the "Second Note") shall initially be paid for by the issuance of an offsetting $75,000 secured note issued to the Company by Adar ("Buyer Note"), provided that prior to conversion of the Second Note, Adar must have paid off the Buyer Note in cash. Under the terms of the First Note, at any time after 180 days, the holder may elect to convert all or part of the face value of the note into shares of the Company's common stock without restrictive legend at a price ("Conversion Price") for each share of

Common Stock equal to 52% of the lowest trading price of the Company's common stock for the twelve prior trading days including the day upon which a Notice of Conversion is received by the Company.   If the shares are not delivered in 3 business days, to the holder, the Notice of Conversion may be rescinded. Under the terms of the Second Note, the holder is entitles at its option, after the expiration of the requisite Rule 144 holding period and after full cash payment for the promissory note issued by the holder to the Company simultaneously with the issuance by the Company of this note (the "Holder Issued Note") to convert all or part of the Note then outstanding into shares of the Company's common stock equal to 52% of the lowest trading price of the Company's common stock for the twelve prior trading days including the day upon which a Notice of Conversion is received by the Company.   If the shares are not delivered in 3 business days, to the holder, the Notice of Conversion may be rescinded.  With respect to the First and Second Notes, in the event that the Company experiences a DTC "Chill" on its shares the conversion price shall be decreased to 42% instead of 52% while the "Chill" is in effect, and in no event shall the holder be allowed to effect a conversion, if such conversion, along with other shares of the Company common stock beneficially owned by the holder and its affiliates would exceed 9.9% of the outstanding shares of the common stock of the Company.  Further, with respect to the Second note, in the event the Company is not "Current" in its SEC filings at the time the note is cash funded, the discount shall be decreased to 40% instead of 52%.  In respect of the First and Second notes interest on any unpaid principal balance of the Notes shall be paid by the Company in common stock (the "Interest Shares").  The Holder may at any time send a Notice of Conversion for Interest Shares based on the aforementioned formula for all or part of interest payable.

During the first 180 days the Company may redeem the First Note by paying to the holder an amount as follows: (i) if the redemption is in the first 90 days the note is in effect an amount equal to 125% of the unpaid principal amount of the note along with accrued interest; (ii) if the redemption is after the 91st day the note is in effect then the

Company may redeem the note in an amount equal to 135% of unpaid principal and interest.  The note is not redeemable after 180 days.

The Second Note may not be prepaid, except that if the First Note is redeemed by the Company within 6 months of the issuance date of such note, the obligations of the Company under the Second Note will be automatically deemed satisfied and the Second Note and the Holder Note will be deemed canceled and of no further force or effect. 

On January 15, 2015, the Company received net proceeds from Adar totaling $63,750 with respect to the First Note in the total gross amount of $75,000.   Financing fees of $7,500 and legal fees of $3,750 were paid.

As of December 31, 2015, the principal amount of 75,000 and all accrued interest payable of $3,934 with respect to this convertible note was paid in full with the issuance of 18,902,736 shares of common stock.

On December 1, 2015, upon receipt of a conversion notice from one of its convertible note holders, the Company issued 2,489,435 shares of common stock to the Note holder.  Subsequent to the fiscal year end the Company advised the Note holder of an error in their calculations and it was agreed the Note holder would provide additional cash proceeds of $9,000 in respect of the purchase price of the shares. As a result of the error during fiscal 2015, the Company recorded a loss on debt settlement in the amount of $16,183 in respect to this over issuance of shares.

On March 8, 2016, the Company received $9,000 from the aforementioned note holder in respect of the 2,489,435 shares which amount was recorded as a recovered loss on issuance of shares for the year ended December 31, 2016.

 (3)   Convertible note due on January 14, 2016

On July 14, 2015, the Company entered into a convertible loan agreement with an investor. The Company received net proceeds totaling $90,000 from total loan proceeds of $102,000, which bears interest at 8% per annum and is due on January 14, 2016. Financing fees of $10,000 and legal fees of $2,000 were paid in respect of the note.  Interest shall accrue from the advancement date and shall be payable on maturity. Any portion of the loan and unpaid interest are convertible at any time at the option of the lender into shares of common stock of the Company at a conversion price of a 45% discount to the lowest trading prices for the previous twenty (20) trading days to the date of conversion. During the period ended May 31, 2016, the noteholder gave notice of conversion and the Company issued 96,876,179 shares of its common stock in full satisfaction of the entire principal of $102,000 and accrued interest balance of $5,498.

 (4)   Convertible note due on July 29, 2016

On July 29, 2015 the Company entered into a convertible loan agreement with an investor. The Company received net proceeds of $75,000 from total loan proceeds of $84,000 which bears interest at 8% per annum and is due on July 29, 2016.  An original issue discount of $6,000 and legal fees of $3,000 were paid in respect of the note.  Interest shall accrue from the advancement date and shall be payable on maturity.  Any portion of the loan and unpaid interest are convertible at any time at the option of the lender into shares of common stock of the Company at 58% multiplied by the lowest intra-day trade price in the twenty (20) Trading Days immediately preceding the applicable Conversion, provided that if at any time the lowest intra-day trade price in the twenty (20) Trading Days immediately preceding any date of measurement is below $0.01, then in such event the then-current Conversion Factor shall be reduced by 5% for all future Conversions.

During the period ended June 30, 2016, the noteholder gave notice of conversion and the Company issued 98,107,485 shares of its common stock in full satisfaction of the entire principal of $84,000 and accrued interest balance of $4,580.

(5)   Convertible note due on August 3, 2016

On August 3, 2015, the Company entered into a convertible loan agreement with an investor. The Company received net proceeds of $50,000 from total loan proceeds of $56,000, which bears interest at 8% per annum and is due on August 3, 2016. Financing fees of $3,500 and legal fees of $2,500 were paid in respect of the note. Interest shall accrue from the advancement date and shall be payable on maturity. Any portion of the loan and unpaid interest are convertible at any time at the option of the lender into shares of common stock of the Company at a conversion price of a 45% discount to the lowest trading prices for the previous twenty (20) trading days to the date of conversion.

During the period ended May 31, 2016, the noteholder gave notice of conversion and the Company issued 62,413,844 shares of its common stock in full satisfaction of the entire principal of $56,000 and accrued interest balance of $3,052.

(6)   Convertible note due on January 25, 2017

On January 25, 2016, the Company entered into a convertible loan agreement with an investor. The Company received net proceeds of $30,000 from total loan proceeds of $35,000, which bears interest at 8% per annum and is due on January 25, 2017. Financing fees of $3,000 and legal fees of $2,000 were paid in respect of the note. Interest shall accrue from the advancement date and shall be payable on maturity. Any portion of the loan and unpaid interest are convertible at any time at the option of the lender into shares of common stock of the Company at a conversion price of 52% of the lowest trading prices for the previous twelve (12) trading days to the date of conversion.

In January 2017, the noteholder gave notice of conversion and the Company issued 290,187,136 shares of its common stock in full satisfaction of the entire principal of $35,000 and accrued interest balance of $2,792 with $3,520 in transfer agent fees.

(7)   Convertible note due on May 24, 2017

On May 20, 2016, the Company entered into a convertible loan agreement with an investor. The Company received net proceeds of $46,000 from total loan proceeds of $41,500, which bears interest at 8% per annum and is due on May 24, 2017. Financing fees of $2,500 and legal fees of $2,000 were paid in respect of the note. Interest shall accrue from the advancement date and shall be payable on maturity. Any portion of the loan and unpaid interest are convertible at any time at the option of the lender into shares of common stock of the Company at a conversion price of a 45% discount to the lowest trading prices for the previous twenty (20) trading days to the date of conversion.

During the three month period ended March 31, 2017 the noteholder gave notice of conversion and the Company issued 726,933,349 shares of its common stock in full satisfaction of the entire principal of $46,000 and accrued interest balance of $2,625

On January 11, 2017, the Company received net proceeds of $41,500 with respect to the backend feature of this Convertible Note. Financing fees of $2,500 and legal fees of $2,000 were paid in respect of the backend note which bears interest at 8% per annum and is due on May 24, 2017. During the quarter ended June 30, 2017 the convertible note fell into default due to the Company failure to be current in its filings with the Securities and Exchange Commission. Upon an event of default, the interest rate is increased to 24% per annum. On May 24, 2017, this Note remained unpaid at maturity, and the outstanding principal due under this Note was increased by 8%, or $3,680.

As at December 31, 2017 the carrying value of the back-end convertible debenture and accrued convertible interest thereon were $49,680 and $9,105, respectively.

(8)   Convertible note due on July 13, 2017

On July 13, 2016 a total of $15,000 in principal and $6,031 in accrued interest payable to Andara Investments Limited (formerly known as Adam's Ale) was acquired by GW Holdings Group LLC.  The Company issued a replacement note in the principal amount of $21,031 to GW on July 21, 2016 which convertible note bears interest at 8% per annum and is due on July 13, 2017. Interest shall accrue from the advancement date and shall be payable on maturity. Any portion of the loan and unpaid interest are convertible at any time at the option of the lender into shares of common stock of the Company at a conversion price of a 52% discount to the lowest trading prices for the previous twenty (20) trading days to the date of conversion.

During the year ended December 31, 2016, the Company issued 49,290,170 shares in respect of Conversion Notices received for a total of $10,731 in principal and $137 in accrued interest, and in January 2017, the Company issued 52,933,533 shares in respect of Conversion Notices received for a total of $10,300 in principal and $278 in accrued interest in January 2017.

(9)   Convertible note due on January 5, 2018

On July 5, 2017, the Company entered into a convertible loan agreement with an investor. The Company received total loan proceeds $15,000, which bears interest at 5% per annum and is due on January 5, 2018. Interest shall accrue from the advancement date and shall be payable on maturity. Any portion of the loan and unpaid interest are convertible at any time at the option of the lender into shares of common stock of the Company at a conversion price of a 50% discount to the lowest trading prices for the previous twenty (20) trading days to the date of conversion.

As at December 31, 2017 the carrying value of the convertible debenture and accrued convertible interest thereon were $14,592 and $368, respectively.

(10)   Convertible note due on September 27, 2018

On September 27, 2017, the Company entered into a Securities Purchase Agreement ("SPA") with an investor where under the Company will issue four 8% convertible redeemable notes in the aggregate principal amount of $63,000 with the first note being $15,750 funded on October 4, 2017, with financing cost of $750, and the rest will be funded in future periods, convertible into shares of the Company's common stock with a maturity date on September 27, 2018.  Any portion of the loan and unpaid interest are convertible at any time at the option of the lender into shares of common stock of the Company at a conversion price of a 45% discount to the lowest trading prices for the previous twenty (20) trading days to the date of conversion.

As at December 31, 2017 the carrying value of the convertible debenture and accrued convertible interest thereon were $3,872 and $304, respectively.

In our evaluation of the aforementioned financing arrangements, we concluded that the conversion features were not afforded the exemption as a conventional convertible instrument and it did not otherwise meet the conditions set forth in current accounting standards for equity classification. Accordingly, they do not meet the conditions necessary to obtain equity classification and are required to be carried as derivative liabilities. (See footnote 7 for derivative disclosure)

The following table sets forth interest expense for amortization of the debt discount and financing costs recognized related to the above convertible notes:

	Year ended December 31,
	2017		2016
Amortization of financing costs		6,790		17,033
Amortization of debt discount		93,042		166,693
Total		99,832		183,726

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Common Stock and Stock-Based Compensation

12 Months Ended

Dec. 31, 2017

Common Stock and Stock-Based Compensation [Abstract]

Common Stock and Stock-Based Compensation

Note 6 – Common Stock and Stock-Based Compensation

On November 7, 2017 the Board of Directors and majority shareholders approved the authorization of an increase of the authorized shares of the Company to an aggregate number of Four and a Half Billion (4,500,000,000) of which 4,450,000,000 will be common stock, with a par value of $0.00001 per share, and Fifty Million (50,000,000) shares will be preferred stock, with a par value of $0.00001 per share.  The Amendment has been retroactively affected as of the date of the filing of this report.

Common stock

As described more fully above in Note 5, the Company issued 1,070,054,018 shares of common stock to settle certain convertible notes and accrued interest payable during the year ended December 31, 2017.

As described more fully above in Note 5, the Company issued 306,687,678 shares of common stock to settle certain convertible notes and accrued interest payable during the year ended December 31, 2016.

Series A Preferred Shares

As at December 31, 2017 and December 31, 2016 the Company had 25,080,985 Series A Preferred Shares issued and outstanding, each carrying conversion rights of 2.5 common shares to each 1 share of Series A Preferred Stock and voting rights of 15 to 1, compared to common stock.

On September 16, 2015 pursuant to approval by the Board of Directors, the registrant filed a Certificate of Designation for its Class B preferred shares under which it was designated that there should be 15,000,000 Class B preferred shares with par value of $0.00001 each of which shall have voting rights of 1,000 to 1 as compared to common stock but no conversion rights.   

On October 6, 2015, the Board of Directors authorized the issuance of 1,000,000 Class B preferred shares to David Gasparine, the CEO, for services rendered to the corporation.  The shares issued to David Gasparine are not registered under the Securities Act. These shares will be issued relying upon the exemption from the registration requirements provided under Sections 4(a) or 3(b) of the Securities Act.

Stock award and stock option

Stock Option

During fiscal 2016, a total of 500,000 stock options available for exercise at $0.03 per share expired unexercised.

Share Purchase Warrants

During the year ended December 31, 2014 the Company issued a 2-year warrant entitling the holders to acquire an additional 93,333 shares of common stock at an exercise price of $0.30 per share.

As December 31, 2017 and December 31, 2016, the following share purchase warrants were outstanding:

	Warrants			Weighted Average Exercise Price
Outstanding – December 31, 2015		93,333			0.30
Forfeited/Canceled/Expired		(93,333	)		0.30
Exercised		-			-
Outstanding – December 31, 2016		-			-
Forfeited/Canceled/Expired		-			-
Exercised		-			-
Exercisable – December 31, 2017		-			-

All 93,333 warranted expired unexercised during the year ended December 31, 2016.

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Derivative Liabilities

12 Months Ended

Dec. 31, 2017

Derivative Liabilities [Abstract]

Derivative Liabilities

Note 7 - Derivative Liabilities

On August 22, 2014, the Company entered into a convertible loan agreement with an investor (the "CN#1") which the Company concluded are tainted due to the variable conversion rate of the below convertible notes and as such they do not meet the conditions necessary to obtain equity classification and are required to be carried as derivative liabilities.

On January 25, 2016, the Company entered into a convertible loan agreement with an investor. The Company received net proceeds totaling $30,000 from total loan proceeds of $35,000, which bears interest at 8% per annum and is due on January 25, 2017. Financing fees of $3,000 and legal fees of $2,000 were paid in respect of the note. Interest shall accrue from the advancement date and shall be payable on maturity. Any portion of the loan and unpaid interest are convertible at any time at the option of the lender into shares of common stock of the Company at a conversion price of 52% of the lowest trading prices for the previous twelve (12) trading days to the date of conversion.

On May 24, 2016, the Company entered into a convertible loan agreement with an investor. The Company received net proceeds of $41,500 from total loan proceeds of $46,000, which bears interest at 8% per annum and is due on May 24, 2017. During the period ended March 31, 2017 the Company received a further $41,500 ($46,000 gross proceeds) in respect of a backend note forming part of the original convertible loan agreement which allowed for additional funds to be advanced under the same terms as the original note at a subsequent date to the original loan agreement. Financing fees of $2,500 and legal fees of $2,000 were paid in respect of each note. Interest shall accrue from the advancement date and shall be payable on maturity. Any portion of the loan and unpaid interest are convertible at any time at the option of the lender into shares of common stock of the Company at a conversion price of a 45% discount to the lowest trading prices for the previous twenty (20) trading days to the date of conversion.

On July 13, 2016 a total of $15,000 in principal and $6,031 in accrued interest payable to Andara Investments Limited (formerly known as Adam's Ale) was acquired by GW Holdings Group LLC.  The Company issued a replacement note in the principal amount of $21,031 to GW on July 21, 2016 which convertible note bears interest at 8% per annum and is due on July 13, 2017. Interest shall accrue from the advancement date and shall be payable on maturity. Any portion of the loan and unpaid interest are convertible at any time at the option of the lender into shares of common stock of the Company at a conversion price of a 52% discount to the lowest trading prices for the previous twenty (20) trading days to the date of conversion.

On July 5, 2017, the Company entered into a convertible loan agreement with an investor. The Company received total loan proceeds $15,000, which bears interest at 5% per annum and is due on January 5, 2018. Interest shall accrue from the advancement date and shall be payable on maturity. Any portion of the loan and unpaid interest are convertible at any time at the option of the lender into shares of common stock of the Company at a conversion price of a 50% discount to the lowest trading prices for the previous twenty (20) trading days to the date of conversion.

On September 27, 2017, the Company entered into a convertible loan agreement with an investor. The Company received net proceeds totaling $15,000 from total loan proceeds of $15,750, which bears interest at 8% per annum and is due on September 27, 2018 Financing fees of $750 were paid in respect of the note. Interest shall accrue from the advancement date and shall be payable on maturity. Any portion of the loan and unpaid interest are convertible at any time at the option of the lender into shares of common stock of the Company at a conversion price of a 45% discount to the lowest trading prices for the previous twenty (20) trading days to the date of conversion.

Since equity classification is not available for the conversion feature, we were required to bifurcate the embedded conversion feature and carry it as a derivative liability, at fair value. Derivative financial instruments are carried initially and subsequently at their fair values.

We estimated the fair value of the derivative on the inception dates, and subsequently, using the Black-Scholes Merton valuation technique, adjusted for the effect of dilution, because that technique embodies all of the assumptions (including, volatility, expected terms, and risk-free rates) that are necessary to fair value complex derivate instruments.

As a result of the application of ASC No. 815 in period ended December 31, 2017 and December 31, 2016, the fair value of the conversion feature associated with the convertible loans is summarized as follows:

Balance at December 31, 2016	$	109,403
Recognition of derivative associated with tainted instruments		21,140
Derivative additions associated with convertible notes		79,680
Derivative liability reclassified as additional paid-in capital associated with conversion of debt		(475,922	)
Loss on change in fair value during the period		763,687
Balance at December 31, 2017	$	497,988

 The fair value at the commitment and re-measurement dates for the Company's derivative liabilities were based upon the following management assumptions as of December 31, 2017, December 31, 2016 and commitment date:

	Commitment Date		December 31, 2016		December 31, 2017
Expected dividends		0		0		0
Expected volatility	319.13%~453.80%		286.05%~361.56%		572.51% ~ 1,194%
Expected term	0 ~ 0.98 years		0.07~0.53 years		0 ~ 0.74 years
Risk free interest rate	0.55~1.33%		0.44~0.62%		1.28% ~ 1.65%

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Commitments

12 Months Ended

Dec. 31, 2017

Commitments [Abstract]

Commitments

Note 8 - Commitments

 (1) Office Lease

On April 16, 2015 the Company entered into a six-month lease commencing April 1, 2015 with certain other third parties in respect of a shared office and residential premises located in San Diego, California.   The Company's obligation under the terms of the lease was $875 per month plus utilities.  The Company paid a security deposit of $875 and the first two months rent totaling $1,750 upon signing of the contract.   Effective November 1, 2015, the Company agreed to a rent increase to $925 per month plus utilities.  The Company did not enter into a formal renewal agreement and the lease is now operating on a month to month basis.

 (2) Vehicle Lease

On July 29, 2016 the Company entered into a closed end motor vehicle lease for a 36 months term with an initial deposit of $1,200 and a monthly payment of $897, due on the first of each month.  The lease does not meet the criteria of a capital lease and therefore the amounts are expended on a monthly basis and included in operating expenses.  The lease was personally guarantees by our President, Mr. David Gasparine. At the end of the term, the vehicle may be purchased for $35,568.

Future minimum payments under the terms of the aforementioned lease are as follows:

2018 - $10,761

2019 - $6,277

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Related Party Transactions

12 Months Ended

Dec. 31, 2017

Related Party Transactions [Abstract]

Related Party Transactions

Note 9 – Related Party Transactions

Transactions with David Gasparine

On August 28, 2014, the Company entered into an employment agreement with David Gasparine, president of the Company, for management services. The employment agreement became effective as of September 1, 2014. Under the employment agreement, the base salary is of $36,000 per annum, paid monthly. The amount of base salary shall be determined by the Board of Directors and may be increased, but not decreased, from time to time by the Board of Directors of the Company. In addition to the base salary, Mr. Gasparine shall be eligible for periodic bonuses in amounts to be determined by the Board of Directors.  In January 2015 the board agreed to increase Mr. Gasparine's salary to $57,600 per year, with a further salary increase to $72,000 per annum effective October 1, 2015.

During the year ended December 31, 2016, the Company accrued fees of $72,000 and Mr. Gasparine advanced $977 to the Company. The Company paid $25,176, net, to Mr. Gasparine, leaving $40,938 on the balance sheets as accounts payable and accrued liabilities - related parties as of December 31, 2016

During the year ended December 31, 2017 the Company accrued additional fees of $72,000 for services provided by Mr. Gasparine. The Company paid $20,745, net to Mr. Gasparine, leaving $86,731 on the balance sheets as accounts payable and accrued liabilities - related parties as at December 31, 2017.

Transactions with Mary Gasparine

On September 12, 2016 the Company received proceeds of $12,000 secured by a promissory note from Mary Gasparine, the mother of our CEO, President and a director. The loan bears interest at 12% per annum and matures on September 12, 2017.  As at December 31, 2017 a total of $1,562 (2016 - $362) has been accrued as interest expense in respect to the aforementioned loan and recorded on the balance sheets as accounts payable and accrued liabilities – related party.  On September 12, 2017 this loan came due and payable, including all accrued interest thereon. This loan is presently in default.

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Deferred Revenue

12 Months Ended

Dec. 31, 2017

Deferred Revenue [Abstract]

Deferred Revenue

Note 10 – Deferred Revenue

(a)	During the three months ended March 31, 2016 the Company entered into various agreements with a telephone service provider (the "Client") for the launch of the Epoxy App at its corporate and franchise locations. Under the terms of the agreement, Epoxy would offer training to the corporate location and the term would run twelve months from the launch of the Epoxy App.  As consideration the Company would receive fees from certain locations in advance, totaling $23,400.  Subsequent to the execution of the agreements the Client revised its corporate focus.  As a result, the Company has recorded the entire fee remitted as deferred revenue until such time as a formal unwinding of the agreement is complete.  At the date this report, executive management of the Client has not responded to management requests to complete the formal unwinding of the agreement. As at December 31, 2017, the amounts received was reclassified to other liability.
(b)	On March 31, 2016 the Company entered into an agreement with a third party to develop a customized EPOXY app for gift and loyalty cards for each client. Under the terms of the agreement Epoxy will receive a development fee of $49,000 which amounts were paid as to $30,000 on signing of the agreement, and $19,000 upon official launch of the pilot program, which occurred during the year ended December 31, 2016.  All proceeds have been received under the contract and recorded as deferred revenue.  These amounts are expected to be realized as income upon completion of the pilot program. However, as at the date of this report, executive management of the third party has not confirmed the program is complete. As at December 31, 2017, the amounts received was reclassified to other liability.
(c)	On October 11, 2016 the Company entered into an agreement with a third party to develop a customized EPOXY app for gift and loyalty cards for each client. Under the terms of the agreement Epoxy will receive a development fee of $10,500 which amounts were paid on signing of the agreement. In addition to the development fees, Epoxy will receive monthly fee of $25 per location if locations number between 50-500 or less if the locations are over 500. The parties agreed to a mutual termination of the original agreement effective February 28, 2017 and all amounts were realized as income during the year ended December 31, 2017.

(d) On November 9, 2016 the Company entered into an agreement with a third party for the development of a customized Epoxy app pilot program and branded corporate implementation. Under the terms of the agreement Epoxy will receive a development fee of $18,500 in the first phase which amounts were paid on signing of the agreement, and $42,750 in the second phase.  In addition to the development fees in phase 1 and phase 2, Epoxy will receive monthly fee of $700 if locations number between 1-50 or more if the locations are over 50. These amounts will be realized as income upon completion of the pilot program in fiscal 2017. As at the date of this report this contract has moved from the "Pilot" phase into "Full Production" and is now live in the Canadian market under monthly pricing as agreed between the parties.   During the year ended December 31, 2017, $18,500 deferred revenue was transferred to income.

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Income Taxes

12 Months Ended

Dec. 31, 2017

Income Taxes [Abstract]

Income Taxes

Note 11 – Income Taxes

The Company uses the liability method, where deferred tax assets and liabilities are determined based on the expected future tax consequences of temporary differences between the carrying amounts of assets and liabilities for financial and income tax reporting purposes. During 2017 and 2016, the Company incurred net losses and, therefore, has no tax liability. The net deferred tax asset generated by the loss carry-forward has been fully reserved. The cumulative net operating loss carry-forward is approximately $2,669,255 and $2,484,507 at December 31, 2017 and 2016, respectively, and will begin to expire in the year 2031. 

On December 22, 2017, the 2017 Tax Cuts and Jobs Act (the Tax Act) was enacted into law including a one-time mandatory transition tax on accumulated foreign earnings and a reduction of the corporate income tax rate to 21% effective January 1, 2018, among others. We are required to recognize the effect of the tax law changes in the period of enactment, such as determining the transition tax, remeasuring our U.S. deferred tax assets and liabilities as well as reassessing the net realizability of our deferred tax assets and liabilities. The Company does not have any foreign earnings and therefore, we do not anticipate the impact of a transition tax. We have remeasured our U.S. deferred tax assets at a statutory income tax rate of 21%. Since the Tax Act was passed late in the fourth quarter of 2017, and ongoing guidance and accounting interpretation are expected over the next 12 months, we consider the accounting of any transition tax, deferred tax re-measurements, and other items to be incomplete due to the forthcoming guidance and our ongoing analysis of final year-end data and tax positions. We expect to complete our analysis within the measurement period in accordance with SAB 118, and no later than fiscal year end December 31, 2018.

The Company had deferred income tax assets as of December 31, 2017, and 2016 as follows: 

	December 31, 2017			December 31, 2016
Operating loss carryforwards before temporary differences	$	3,532,774		$	2,978,342
Amortization of debt discount		(99,832	)		(166,693	)
Derivative gain (loss)		(763,687	)		(327,142
Net operating loss carryforwards		2,669,255			2,484,507
Expected recovery at statutory rate		34%			34%
Loss carryforwards		907,547			844,700
Change in effective tax rates (from 34% to 21%)		(347,003	)		-
Less - valuation allowance		(560,544	)		(844,700	)
Total net deferred tax assets	$	-		$	-

The Company has no tax position at December 31, 2017 and 2016 for which the ultimate deductibility is highly certain but for which there is uncertainty about the timing of such deductibility. The Company recognizes interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses. No such interest or penalties were recognized during the period presented. The Company had no accruals for interest and penalties at December 31, 2017 and 2016.

The Company recognized deferred tax assets and liabilities for both the expected impact of differences between the financial statements and the tax basis of assets and liabilities, and for the expected future tax benefit to be derived from tax losses and tax credit carryforwards. The Company will establish a valuation allowance to reflect the likelihood of realization of deferred tax assets.

As of the date of this filing, the Company is delinquent in filing their tax returns, and there is uncertainty regarding potential penalties and interest.  The last return filed by the Company was December 31, 2012, and the Company has not accrued for any potential penalties or interest from that period forward.  The Company will need to file returns for the years ending December 31, 2013, 2014, 2015, 2016 and 2017, which are still open for examination.

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Subsequent Events

12 Months Ended

Dec. 31, 2017

Subsequent Events [Abstract]

Subsequent events

Note 12 – Subsequent events

Further to a Securities Purchase Agreement ("SPA") with an investor entered into on September 27, 2017 (ref: Note 5(9)), where under the Company will issue four 8% convertible redeemable notes in the aggregate principal amount of $63,000, a further $20,750, inclusive of $750 in legal fees, has been received subsequent to December 31, 2017.  The notes are convertible into shares of the Company's common stock with a maturity date of September 27, 2018.  Any portion of the loan and unpaid interest are convertible at any time at the option of the lender into shares of common stock of the Company at a conversion price of a 45% discount to the lowest trading prices for the previous twenty (20) trading days to the date of conversion.

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Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2017

Summary of Significant Accounting Policies [Abstract]

Principal of Consolidation

Principal of Consolidation

These consolidated financial statements include the accounts of Epoxy, Inc. and its wholly-owned subsidiary, Couponz, Inc.  All intercompany balances and transactions have been eliminated in consolidation.

Estimates

Estimates

In preparing the consolidated financial statements, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the statements of financial condition, and revenues and expenses for the years then ended.  Actual results may differ significantly from those estimates. Significant estimates made by management include, but are not limited to, the assumptions used to calculate stock-based compensation, derivative liabilities, debt discounts and common stock issued for assets, services or in settlement of obligations.

Cash and Cash Equivalents

Cash and Cash Equivalents

For purposes of reporting within the statements of cash flows, the Company considers all cash on hand, cash accounts not subject to withdrawal restrictions or penalties, and all highly liquid debt instruments purchased with a maturity of three months or less to be cash and cash equivalents. 

Property and Equipment

Property and Equipment

Property and equipment are recorded at cost. Depreciation and amortization on property and equipment are determined using the straight-line method over the three to five year estimated useful lives of the assets.

During the year ended December 31, 2017 and  December 31, 2016, the depreciation expense was $0 and $5,662, respectively.

	December 31, 2017		December 31, 2016
Motor Vehicles
Cost	$	-	$	22,645
Accumulated depreciation		-		(18,871	)
Disposal		-		(3,774
Carrying Value		-		-

Capitalized Software Costs

Capitalized Software Costs

Software costs incurred internally in creating computer software products are expensed until technological feasibility has been established upon completion of a detailed program design.  Thereafter, all software development costs are capitalized until the point that the product is ready for sale and are subsequently reported at the lower of unamortized cost or net realizable value. The Company periodically reviews capitalized software costs for impairment where the fair value is less than the carrying value. As of December 31, 2017, and 2016, all capitalized software costs related to the development of the application were expensed because development was complete, and the useful life of the development is less than one year.

Research and Development Costs

Research and Development Costs

The Company charges research and development costs with respect to software improvements to expense when incurred in accordance with FASB ASC 730, "Research and Development". Research and development costs were $14,366 and $26,861 for the year ended December 31, 2017 and 2016, respectively.

Trademark and Patent (Intangible assets)

Trademark and Patent (Intangible assets)

Trademark and patent are recorded at cost. Amortization on trademark and patent are determined by their economic life.

Revenue Recognition

Revenue Recognition

The Company recognizes revenue when persuasive evidence of an arrangement exists, services have been rendered, the sales price is fixed or determinable, and collectability is reasonably assured. This typically occurs when customers are invoiced for their monthly membership fee.  Participants in the program pay a monthly subscription fee per retail location, at the start of each month, which amount is immediately recorded as revenue. A notice period of 30 days is required to terminate any services with no refunds payable. Revenue in respect of our development contracts with third parties for the use of our app, including customization of our Epoxy app for particular clients, is recognized when the services have been rendered in full or as set out under the benchmark terms of each respective contract.  During fiscal 2016 the Company recorded $101,400 as deferred revenue in respect to certain contracts that have not been rendered in full. Of this amount the Company completed services and recorded as revenue $29,000 during fiscal 2017 and the remaining balance of $72,400 has been reallocated to other liabilities as the Company is in negotiation with customers for contracts terminated or suspended.

Concentrations

Concentrations

Accounts receivable

As at December 31, 2017 (2016 - $0) one customer accounted for 100% of our accounts receviable balance.

Revenue

For the year ended December 31, 2017 (2016 - 0%) one customer to whom we provide application services in each of their Canadian and US operating divisions accounted for approximately 55% of revenues.

Impairment of Long-Lived Assets

Impairment of Long-Lived Assets

Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable through the estimated undiscounted cash flows expected to result from the use and eventual disposition of the assets. Whenever any such impairment exists, an impairment loss will be recognized for the amount by which the carrying value exceeds the fair value. During the years ended December 31, 2017 and 2016, there was no impairment of long-lived assets.

Allowance for Doubtful Accounts

Allowance for Doubtful Accounts

We establish an allowance for bad debts through a review of several factors including historical collection experience, current aging status of the customer accounts, and financial condition of our customers. We do not generally require collateral for our accounts receivable. Our allowance for doubtful accounts was $0 as of December 31, 2017 and 2016, and we wrote off a total of $880 in the fiscal year ended December 31, 2016.

Fair Value of Financial Instruments

Fair Value of Financial Instruments

FASB ASC 820, Fair Value Measurements and Disclosures, defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. FASB ASC 820 also establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. FASB ASC 820 describes three levels of inputs that may be used to measure fair value:

Level 1 – Quoted prices in active markets for identical assets or liabilities.

Level 2 – Observable inputs other than Level 1 prices, such as quoted prices for similar assets or liabilities; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.

Level 3 – Unobservable inputs that are supported by little or no market activity and that are financial instruments whose values are determined using pricing models, discounted cash flow methodologies, or similar techniques, as well as instruments for which the determination of fair value requires significant judgment or estimation.

If the inputs used to measure the financial assets and liabilities fall within more than one level described above, the categorization is based on the lowest level of input that is significant to the fair value measurement of the instrument.

The following table provides a summary of the fair value of our derivative liabilities as of December 31, 2017 and December 31, 2016:

	Fair value measurements on a recurring basis
	Level 1		Level 2		Level 3
As of December 31, 2017:
Liabilities
Derivative liabilities	$	-	$	-	$	497,988
As of December 31, 2016:
Liabilities
Derivative liabilities	$	-	$	-	$	109,403

Income Taxes

Income Taxes

The Company accounts for income taxes in accordance with Accounting Standards Codification ("ASC") Topic 740, Income Taxes, which requires that the Company recognize deferred tax liabilities and assets based on the differences between the financial statement carrying amounts and the tax bases of assets and liabilities, using enacted tax rates in effect in the years the differences are expected to reverse. Deferred income tax benefit (expense) results from the change in net deferred tax assets or deferred tax liabilities. A valuation allowance is recorded when it is more likely than not that some or all deferred tax assets will not be realized.

Stock based compensation

Stock based compensation

We account for stock based compensation in accordance with ASC 718 which requires companies to measure the cost of employee services received in exchange for an award of an equity instrument based on the grant-date fair value of the award. For stock-based awards granted on or after January 1, 2006, stock-based compensation expense is recognized on a straight-line basis over the requisite service period. In prior years, we accounted for stock-based awards under APB No. 25, "Accounting for Stock Issued to Employees." We account for non-employee share-based awards in accordance with ASC 505-50.

Loss per Common Share

Loss per Common Share

In accordance with ASC Topic 280 – "Earnings Per Share", the basic loss per common share is computed by dividing net loss available to common stockholders by the weighted average number of common shares outstanding. Diluted loss per common share is computed similar to basic loss per common share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive.  A separate computation of diluted earnings (loss) per share is not presented. 

	December 31, 2017
Common stock issuable upon conversion of 25,080,985 Series A Preferred Shares		62,702,463
Common stock issuable upon conversion of convertible notes		1,070,054,018

Reclassification

Reclassification 

Certain reclassifications have been made to the prior period's financial statements to conform to the current period's presentation.

Recent Accounting Pronouncements

Recent Accounting Pronouncements

In January 2017, the FASB issued ASU 2017-01, "Clarifying the Definition of a Business" with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. This guidance is effective for annual periods beginning after December 15, 2017, and interim periods within those fiscal years with early adoption permitted. This guidance will be applied prospectively to any transactions occurring within the period of adoption.

In January 2017, the FASB issued ASU 2017-04, "Simplifying the Test for Goodwill Impairment" that eliminates the requirement to calculate the implied fair value of goodwill (i.e., Step 2 of the current goodwill impairment test) to measure a goodwill impairment charge. Instead, an impairment charge will be based on the excess of a reporting unit's carrying amount over its fair value (i.e., measure the charge based on Step 1 of the current goodwill impairment test). This guidance is effective for annual and interim impairment tests performed in periods beginning after December 15, 2019, with early adoption permitted for annual and interim goodwill impairment testing dates after January 1, 2017. This guidance will be adopted on a prospective basis.

In March 2017, the FASB issued ASU 2017-08, "Premium Amortization on Purchased Callable Debt Securities" that shortens the amortization period for the premium on certain purchased callable debt securities to the earliest call date. This guidance is effective for annual periods beginning after December 15, 2018, and interim periods within those fiscal years with early adoption permitted. This guidance will be adopted using a modified retrospective transition approach. The adoption of this guidance is not expected to materially impact our results of operations, financial condition or liquidity.

In May 2017, the FASB issued ASU No. 2017-09, Compensation—Stock Compensation (Topic 718): Scope of Modification Accounting. The new guidance provides clarity and reduces both (1) diversity in practice and (2) cost and complexity when applying the guidance in Topic 718, Compensation—Stock Compensation, to a change to the terms or conditions of a share-based payment award. The accounting standard update will be effective for The Company beginning January 1, 2018 on a prospective basis, and early adoption is permitted. The Company has not yet selected a transition method and is currently evaluating the effect that the updated standard will have on the consolidated financial statements.

In August of 2017, the FASB issued guidance to better align the financial reporting related to hedging activities with the economic objectives of those activities and to simplify the application of current hedge accounting guidance. Entities are required to apply the guidance using a modified retrospective method as of the period of adoption. This guidance is effective for annual and interim periods beginning after December 31, 2018. Early adoption is permitted. Management is evaluating

Other accounting standards that have been issued or proposed by the FASB or other standards-setting bodies that do not require adoption until a future date are not expected to have a material impact on our financial statements upon adoption.

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Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2017

Summary of Significant Accounting Policies [Abstract]

Schedule of property and equipment

	December 31, 2017		December 31, 2016
Motor Vehicles
Cost	$	-	$	22,645
Accumulated depreciation		-		(18,871	)
Disposal		-		(3,774
Carrying Value		-		-

Summary of fair value of derivative liabilities

	Fair value measurements on a recurring basis
	Level 1		Level 2		Level 3
As of December 31, 2017:
Liabilities
Derivative liabilities	$	-	$	-	$	497,988
As of December 31, 2016:
Liabilities
Derivative liabilities	$	-	$	-	$	109,403

Schedule of computation of diluted earnings (loss) per share

	December 31, 2017
Common stock issuable upon conversion of 25,080,985 Series A Preferred Shares		62,702,463
Common stock issuable upon conversion of convertible notes		1,070,054,018

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Loans Payable (Tables)

12 Months Ended

Dec. 31, 2017

Loans Payable/Convertible Notes [Abstract]

Schedule of loans payable

	Note Payable			Accrued interest
Balance, December 31, 2015	$	32,000		$	2,825
Additions					7,424
Debt assignment		(15,000	)		(6,031	)
Balance, December 31, 2016		17,000			4,218
Additions		-			1,848
Balance, December 31, 2017	$	17,000		$	6,066

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Convertible Notes (Tables)

12 Months Ended

Dec. 31, 2017

Short-term Debt [Line Items]

Summary of carrying value of certain convertible notes

	Year ended December 31,
	2017		2016
Amortization of financing costs		6,790		17,033
Amortization of debt discount		93,042		166,693
Total		99,832		183,726

Convertible Debt [Member]

Short-term Debt [Line Items]

Summary of carrying value of certain convertible notes

	December 31, 2017			December 31, 2016
Principal amount	$	205,430		$	216,300
Less: unamortized debt discount		(11,721	)		(25,083	)
Financing costs		(565	)		(2,105	)
Convertible notes payable, net	$	193,144		$	189,112

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Common Stock and Stock-Based Compensation (Tables)

12 Months Ended

Dec. 31, 2017

Common Stock and Stock-Based Compensation [Abstract]

Shedule of purchase warrants outstanding

	Warrants			Weighted Average Exercise Price
Outstanding – December 31, 2015		93,333			0.30
Forfeited/Canceled/Expired		(93,333	)		0.30
Exercised		-			-
Outstanding – December 31, 2016		-			-
Forfeited/Canceled/Expired		-			-
Exercised		-			-
Exercisable – December 31, 2017		-			-

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Derivative Liabilities (Tables)

12 Months Ended

Dec. 31, 2017

Derivative Liabilities [Abstract]

Schedule of fair value of the conversion feature

Balance at December 31, 2016	$	109,403
Recognition of derivative associated with tainted instruments		21,140
Derivative additions associated with convertible notes		79,680
Derivative liability reclassified as additional paid-in capital associated with conversion of debt		(475,922	)
Loss on change in fair value during the period		763,687
Balance at December 31, 2017	$	497,988

Schedule of fair value at commitment and re-measurement dates

	Commitment Date		December 31, 2016		December 31, 2017
Expected dividends		0		0		0
Expected volatility	319.13%~453.80%		286.05%~361.56%		572.51% ~ 1,194%
Expected term	0 ~ 0.98 years		0.07~0.53 years		0 ~ 0.74 years
Risk free interest rate	0.55~1.33%		0.44~0.62%		1.28% ~ 1.65%

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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2017

Income Taxes [Abstract]

Schedule of deferred income tax assets

	December 31, 2017			December 31, 2016
Operating loss carryforwards before temporary differences	$	3,532,774		$	2,978,342
Amortization of debt discount		(99,832	)		(166,693	)
Derivative gain (loss)		(763,687	)		(327,142
Net operating loss carryforwards		2,669,255			2,484,507
Expected recovery at statutory rate		34%			34%
Loss carryforwards		907,547			844,700
Change in effective tax rates (from 34% to 21%)		(347,003	)		-
Less - valuation allowance		(560,544	)		(844,700	)
Total net deferred tax assets	$	-		$	-

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Description of Business and Basis of Presentation (Details) - shares	Nov. 07, 2017	Sep. 28, 2016	Dec. 31, 2017	Dec. 31, 2016	Mar. 16, 2016
Description of Business and Basis of Presentation (Textual)
Common stock, shares authorized			4,450,000,000	4,450,000,000
Board of directors and shareholders [Member]
Description of Business and Basis of Presentation (Textual)
Common stock, shares authorized					850,000,000
Shares authorized					900,000,000
Preferred stock, shares authorized					50,000,000
Board of directors and majority shareholder [Member]
Description of Business and Basis of Presentation (Textual)
Common stock, shares authorized	1,950,000,000	850,000,000
Increase in common shares authorized	4,450,000,000	1,950,000,000

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Summary of Significant Accounting Policies (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Motor Vehicles
Cost		$ 22,645
Accumulated depreciation		(18,871)
Disposal		(3,774)
Carrying Value

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Summary of Significant Accounting Policies (Details 1) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Liabilities
Derivative liabilities	$ 497,988	$ 109,403
Fair value measurements on a recurring basis Level 1 [Member]
Liabilities
Derivative liabilities
Fair value measurements on a recurring basis Level 2 [Member]
Liabilities
Derivative liabilities
Fair value measurements on a recurring basis Level 3 [Member]
Liabilities
Derivative liabilities	$ 497,988	$ 109,403

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Summary of Significant Accounting Policies (Details 2)	12 Months Ended
	Dec. 31, 2017 shares
Summary of Significant Accounting Policies [Abstract]
Common stock issuable upon conversion of 25,080,985 Series A Preferred Shares	62,702,463
Common stock issuable upon conversion of convertible notes	1,070,054,018

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Summary of Significant Accounting Policies (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Summary Of Significant Accounting Policies [Line Items]
Depreciation expense		$ 5,662
Research and development costs	14,366	26,861
Deferred revenue		101,400
Services and recorded revenue	29,000
Other liabilities	72,400
Allowance for doubtful accounts	0	0
Wrote off total		880
Conversion of common stock issued	25,080,985
Property and equipment, description	Depreciation and amortization on property and equipment are determined using the straight-line method over the three to five year estimated useful lives of the assets.
Accounts receivable [Member] | One customer [Member]
Summary Of Significant Accounting Policies [Line Items]
Concentration percentage	100.00%
Accounts receivable	$ 0	$ 0
Revenue [Member]
Summary Of Significant Accounting Policies [Line Items]
Concentration percentage	55.00%
Revenue [Member] | One customer [Member]
Summary Of Significant Accounting Policies [Line Items]
Concentration percentage	0.00%	0.00%

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Going Concern (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Going Concern (Textual)
Net cash in operations	$ (68,722)	$ (86,721)

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Loans Payable (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Short-term Debt [Line Items]
Beginning balance	$ 17,000
Ending balance	17,000	$ 17,000
Note Payable [Member]
Short-term Debt [Line Items]
Beginning balance	17,000	32,000
Additions
Debt assignment		(15,000)
Ending balance	17,000	17,000
Accrued interest [Member]
Short-term Debt [Line Items]
Beginning balance		2,825
Additions	1,848	7,424
Debt assignment		$ (6,031)
Ending balance	$ 6,066

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Loans Payable (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Jul. 21, 2016	Jul. 13, 2016
Loans Payable (Textual)
Gross amount	$ 32,000
Principal amount	$ 205,430	$ 216,300
Maximum [Member]
Loans Payable (Textual)
Accruing interest rates percentage	10.00%
Default interest rates percentage	16.00%
Minimum [Member]
Loans Payable (Textual)
Accruing interest rates percentage	5.00%
Default interest rates percentage	10.00%
Andara Investments Limited [Member]
Loans Payable (Textual)
Principal amount				$ 15,000
Accrued interest payable				$ 6,031
GW Holdings Group LLC [Member]
Loans Payable (Textual)
Principal amount			$ 21,031

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Convertible Notes (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Loans Payable/Convertible Notes [Abstract]
Principal amount	$ 205,430	$ 216,300
Less: unamortized debt discount	(11,721)	(25,083)
Financing costs	(565)	(2,105)
Convertible notes payable, net	$ 193,144	$ 189,112

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Convertible Notes (Details 1) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Loans Payable/Convertible Notes [Abstract]
Amortization of financing costs	$ 6,790	$ 17,033
Amortization of debt discount	93,042	166,693
Total	$ 99,832	$ 183,726

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Convertible Notes (Details Textual)			1 Months Ended		12 Months Ended
	Aug. 01, 2014 USD ($) Investors $ / shares shares	Nov. 27, 2012 USD ($) Investors $ / shares	Jan. 25, 2016 USD ($)	Jul. 16, 2015 USD ($)	Dec. 31, 2017 USD ($) $ / shares	Dec. 31, 2016 USD ($)	May 20, 2016 USD ($)	Dec. 31, 2015 USD ($)
Convertible Notes (Textual)
Debt principal amount					$ 205,430	$ 216,300
Face value of certain convertible notes			$ 35,000		$ 125,000	125,000	$ 41,500	$ 125,000
Conversion Price | $ / shares					$ 0.00020
Conversion of stock amount converted			$ 35,000
Unamortized discount					$ 11,721	25,083
Accrued convertible interest					$ 12,500	$ 12,500
Convertible notes originally due on November 27, 2015 [Member]
Convertible Notes (Textual)
Maturity date	Nov. 27, 2015	Nov. 27, 2015		Apr. 16, 2016
Debt principal amount	$ 125,000	$ 125,000
Interest rate		10.00%
Face value of certain convertible notes		$ 125,000		$ 125,000
Embedded beneficial conversion feature	$ 125,000	$ 125,000
Conversion Price | $ / shares	$ 0.005	$ 0.0005
Conversion of stock amount converted	$ 125,000
Shares issued for debt settlement | shares	25,000,000
Unamortized discount	$ 88,184
Conversion of stock, shares | shares	250,000,000
Share price | $ / shares	$ 0.0005
Number of investors | Investors	4	4

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Convertible Notes (Details Textual 1)							1 Months Ended
	Jan. 11, 2017 USD ($)	Jul. 13, 2016 TradingDays	Mar. 08, 2016 USD ($) shares	Dec. 01, 2015 USD ($) shares	Jan. 15, 2015 USD ($)	Jan. 13, 2015 USD ($) TradingDays	May 20, 2016 USD ($)	Jan. 25, 2016 USD ($) TradingDays	Dec. 31, 2015 USD ($) shares	Dec. 31, 2017 USD ($)	Dec. 31, 2016 USD ($)
Convertible Notes (Textual)
Debt principal amount										$ 205,430	$ 216,300
Trading days | TradingDays		20						12
Legal fees	$ 2,000						$ 2,000	$ 2,000
Convertible note due on January 13, 2016 [Member]
Convertible Notes (Textual)
Debt principal amount									$ 75,000
Financing fees					$ 7,500
Legal fees					3,750
Proceeds from issuance of debt			$ 9,000	$ 9,000	75,000
Accrued interest payable									$ 3,934
Conversion of stock, shares | shares			2,489,435	2,489,435					18,902,736
Loss on debt settlement				$ 16,183
First Note [Member] | Convertible note due on January 13, 2016 [Member]
Convertible Notes (Textual)
Proceeds from issuance of debt					$ 63,750
Securities Purchase Agreement [Member] | Adar Bays Llc [Member] | Convertible note due on January 13, 2016 [Member]
Convertible Notes (Textual)
Debt principal amount						$ 150,000
Interest rate						8.00%
Maturity date						Jan. 13, 2016
Convertible note issuance amount						$ 75,000
Trading days | TradingDays						180
Debt instrument, Description						(i) if the redemption is in the first 90 days the note is in effect an amount equal to 125% of the unpaid principal amount of the note along with accrued interest; (ii) if the redemption is after the 91st day the note is in effect then the Company may redeem the note in an amount equal to 135% of unpaid principal and interest. The note is not redeemable after 180 days.
Description of debt interest rate						Common Stock equal to 52% of the lowest trading price of the Company's common stock for the twelve prior trading days including the day upon which a Notice of Conversion is received by the Company. If the shares are not delivered in 3 business days, to the holder, the Notice of Conversion may be rescinded. Under the terms of the Second Note, the holder is entitles at its option, after the expiration of the requisite Rule 144 holding period and after full cash payment for the promissory note issued by the holder to the Company simultaneously with the issuance by the Company of this note (the "Holder Issued Note") to convert all or part of the Note then outstanding into shares of the Company's common stock equal to 52% of the lowest trading price of the Company's common stock for the twelve prior trading days including the day upon which a Notice of Conversion is received by the Company. If the shares are not delivered in 3 business days, to the holder, the Notice of Conversion may be rescinded. With respect to the First and Second Notes, in the event that the Company experiences a DTC "Chill" on its shares the conversion price shall be decreased to 42% instead of 52% while the "Chill" is in effect, and in no event shall the holder be allowed to effect a conversion, if such conversion, along with other shares of the Company common stock beneficially owned by the holder and its affiliates would exceed 9.9% of the outstanding shares of the common stock of the Company. Further, with respect to the Second note, in the event the Company is not "Current" in its SEC filings at the time the note is cash funded, the discount shall be decreased to 40% instead of 52%.
Securities Purchase Agreement [Member] | Adar Bays Llc [Member] | First Note [Member] | Convertible note due on January 13, 2016 [Member]
Convertible Notes (Textual)
Debt principal amount						$ 75,000
Securities Purchase Agreement [Member] | Adar Bays Llc [Member] | Second Note [Member] | Convertible note due on January 13, 2016 [Member]
Convertible Notes (Textual)
Debt principal amount						$ 75,000

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Convertible Notes (Details Textual 2) - USD ($)				1 Months Ended					12 Months Ended
	Jan. 11, 2017	Aug. 03, 2015	Jul. 14, 2015	Jun. 30, 2016	May 31, 2016	May 20, 2016	Jan. 25, 2016	Jul. 29, 2015	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Face value of certain convertible notes						$ 41,500	$ 35,000		$ 125,000	$ 125,000	$ 125,000
Conversion of stock amount converted							35,000
Principal amount									205,430	216,300
Accrued convertible interest									12,500	12,500
Legal fees	$ 2,000					$ 2,000	$ 2,000
Amortization of discount									$ 93,042	$ 166,693
Convertible note due on January 14, 2016 [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Face value of certain convertible notes			$ 90,000
Interest rate			8.00%
Maturity date			Jan. 14, 2016
Conversion of stock amount converted			$ 102,000
Debt instrument, description			Any portion of the loan and unpaid interest are convertible at any time at the option of the lender into shares of common stock of the Company at a conversion price of a 45% discount to the lowest trading prices for the previous twenty (20) trading days to the date of conversion.
Issuance of shares			96,876,179
Principal amount			$ 102,000
Accrued convertible interest			5,498
Legal fees			2,000
Financing fees			$ 10,000
Convertible note due on July 29, 2016 [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Face value of certain convertible notes								$ 75,000
Interest rate								8.00%
Maturity date								Jul. 29, 2016
Debt instrument, description								Any portion of the loan and unpaid interest are convertible at any time at the option of the lender into shares of common stock of the Company at 58% multiplied by the lowest intra-day trade price in the twenty (20) Trading Days immediately preceding the applicable Conversion, provided that if at any time the lowest intra-day trade price in the twenty (20) Trading Days immediately preceding any date of measurement is below $0.01, then in such event the then-current Conversion Factor shall be reduced by 5% for all future Conversions.
Issuance of shares				98,107,485
Principal amount				$ 84,000
Accrued convertible interest				$ 4,580
Legal fees								$ 3,000
Proceeds from issuance of debt								84,000
Amortization of discount								$ 6,000
Convertible note due on August 3, 2016 [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Face value of certain convertible notes		$ 56,000
Interest rate		8.00%
Maturity date		Aug. 03, 2016
Conversion of stock amount converted		$ 56,000
Debt instrument, description		Any portion of the loan and unpaid interest are convertible at any time at the option of the lender into shares of common stock of the Company at a conversion price of a 45% discount to the lowest trading prices for the previous twenty (20) trading days to the date of conversion.
Issuance of shares					62,413,844
Principal amount		$ 50,000
Accrued convertible interest					$ 3,052
Legal fees		2,500
Financing fees		$ 3,500

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Convertible Notes (Details Textual 3)			1 Months Ended						12 Months Ended
	Jan. 11, 2017 USD ($)	Jul. 13, 2016 USD ($) TradingDays	Jun. 30, 2017	May 24, 2017 USD ($)	Mar. 31, 2017 USD ($) shares	Jan. 31, 2017 USD ($) shares	May 20, 2016 USD ($)	Jan. 25, 2016 USD ($) TradingDays	Dec. 31, 2017 USD ($) $ / shares	Dec. 31, 2016 USD ($) shares	Jul. 21, 2016	Dec. 31, 2015 USD ($)
Convertible Notes (Textual)
Debt principal amount									$ 205,430	$ 216,300
Accrued convertible interest									12,500	12,500
Legal fees	$ 2,000						$ 2,000	$ 2,000
Transfer agent fees									3,520
Accrued interest									278
Trading days | TradingDays		20						12
Face value of certain convertible notes							$ 41,500	$ 35,000	$ 125,000	125,000		$ 125,000
Conversion of stock amount converted								$ 35,000
Conversion Price | $ / shares									$ 0.00020
Andara Investments Limited [Member]
Convertible Notes (Textual)
Debt principal amount		$ 15,000
Interest Payable, Current		$ 6,031
GW Holdings Group LLC [Member]
Convertible Notes (Textual)
Interest rate											8.00%
Convertible note due on January 25, 2017 [Member]
Convertible Notes (Textual)
Debt principal amount						$ 35,000
Maturity date								Jan. 25, 2017
Interest rate								8.00%
Debt instrument, description								Any portion of the loan and unpaid interest are convertible at any time at the option of the lender into shares of common stock of the Company at a conversion price of 52% of the lowest trading prices for the previous twelve (12) trading days to the date of conversion.
Accrued convertible interest						2,792
Financing fees								$ 3,000
Legal fees								2,000
Transfer agent fees						$ 3,520
Proceeds from issuance of debt								35,000
Face value of certain convertible notes								$ 30,000
Conversion of stock, shares | shares						290,187,136
Convertible note due on May 24, 2017 [Member]
Convertible Notes (Textual)
Debt principal amount				$ 3,680	$ 46,000
Maturity date	May 24, 2017						May 24, 2017
Interest rate	8.00%						8.00%
Debt instrument, description							Any portion of the loan and unpaid interest are convertible at any time at the option of the lender into shares of common stock of the Company at a conversion price of a 45% discount to the lowest trading prices for the previous twenty (20) trading days to the date of conversion.
Convertible debenture									$ 49,680
Accrued convertible interest					$ 2,625				$ 9,105
Financing fees	$ 2,500						$ 2,500
Legal fees	2,000						2,000
Proceeds from issuance of debt							41,500
Face value of certain convertible notes	$ 41,500						$ 46,000
Conversion of stock, shares | shares					726,933,349
Debt instrument, interest rate increased			24.00%	8.00%
Convertible note due on July 13, 2017 [Member]
Convertible Notes (Textual)
Debt principal amount						$ 10,300				10,731
Maturity date		Jul. 13, 2017
Debt instrument, description		Any portion of the loan and unpaid interest are convertible at any time at the option of the lender into shares of common stock of the Company at a conversion price of a 52% discount to the lowest trading prices for the previous twenty (20) trading days to the date of conversion.
Accrued convertible interest						$ 278				$ 137
Conversion of stock, shares | shares						52,933,533				49,290,170

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Convertible Notes (Details Textual 4) - USD ($)		1 Months Ended	12 Months Ended
	Jul. 05, 2017	Sep. 27, 2017	Dec. 31, 2017	Dec. 31, 2016
Convertible Notes (Textual)
Debt principal amount			$ 205,430	$ 216,300
Accrued convertible interest			12,500	$ 12,500
Convertible note due on January 5, 2018 [Member]
Convertible Notes (Textual)
Maturity date	Jan. 05, 2018
Interest rate	5.00%
Proceeds from issuance of debt	$ 15,000
Conversion price percentage	50.00%
Debt instrument, description	Any portion of the loan and unpaid interest are convertible at any time at the option of the lender into shares of common stock of the Company at a conversion price of a 50% discount to the lowest trading prices for the previous twenty (20) trading days to the date of conversion.
Convertible debenture			14,592
Accrued convertible interest			368
Convertible note due on September 27, 2018 [Member]
Convertible Notes (Textual)
Convertible debenture			3,872
Accrued convertible interest			$ 304
Convertible note due on September 27, 2018 [Member] | Securities Purchase Agreement [Member]
Convertible Notes (Textual)
Debt principal amount		$ 63,000
Maturity date		Sep. 27, 2018
Interest rate		8.00%
Conversion price percentage		45.00%
Debt instrument, description		Any portion of the loan and unpaid interest are convertible at any time at the option of the lender into shares of common stock of the Company at a conversion price of a 45% discount to the lowest trading prices for the previous twenty (20) trading days to the date of conversion.
Financing fees		$ 750
Convertible note due on September 27, 2018 [Member] | Securities Purchase Agreement [Member] | First Note [Member]
Convertible Notes (Textual)
Debt principal amount		$ 15,750

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Common Stock and Stock-Based Compensation (Details) - Share purchase warrants [Member] - $ / shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Warrants
Outstanding at beginning of the year		93,333
Forfeited/Canceled/Expired		(93,333)
Exercised
Outstanding at the period
Exercisable
Weighted Average Exercise Price
Outstanding at beginning of the year		$ 0.30
Forfeited/Canceled/Expired		0.30
Exercised
Outstanding at the period
Exercisable

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Common Stock and Stock-Based Compensation (Details Textual) - $ / shares		12 Months Ended
	Sep. 16, 2015	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2014	Nov. 07, 2017	Oct. 06, 2015
Common Stock and Stock-Based Compensation (Textual)
Common stock, shares authorized		4,450,000,000	4,450,000,000
Common stock, par value		$ 0.00001	$ 0.00001
Stock Option [Member]
Common Stock and Stock-Based Compensation (Textual)
Stock options expired unexercised share			500,000
Expired unexercised per share			$ 0.03
Share Purchase Warrants [Member]
Common Stock and Stock-Based Compensation (Textual)
Term of warrant				2 years
Additional warrant				93,333
Warrant exercise price				$ 0.30
Warranted expired unexercised			93,333
Common Stock [Member]
Common Stock and Stock-Based Compensation (Textual)
Shares issued for convertible notes settlement		1,070,054,018	306,687,678
Series A Preferred Shares [Member]
Common Stock and Stock-Based Compensation (Textual)
Preferred stock, shares authorized	15,000,000	35,000,000	35,000,000
Preferred stock, shares issued		25,080,985	25,080,985
Preferred stock, par value	$ 0.00001	$ 0.00001	$ 0.00001
Preferred stock voting rights, description	Voting rights of 1,000 to 1 as compared to common stock but no conversion rights.	Series A Preferred Shares issued and outstanding, each carrying conversion rights of 2.5 common shares to each 1 share of Series A Preferred Stock and voting rights of 15 to 1, compared to common stock.	Series A Preferred Shares issued and outstanding, each carrying conversion rights of 2.5 common shares to each 1 share of Series A Preferred Stock and voting rights of 15 to 1, compared to common stock.
Board of Directors and majority shareholders [Member]
Common Stock and Stock-Based Compensation (Textual)
Shares authorized					4,500,000,000
Common stock, shares authorized					4,450,000,000
Common stock, par value					$ 0.00001
Board of Directors and majority shareholders [Member] | Series A Preferred Shares [Member]
Common Stock and Stock-Based Compensation (Textual)
Preferred stock, shares authorized					50,000,000
Preferred stock, par value					$ 0.00001
Board of Directors [Member] | Series A Preferred Shares [Member]
Common Stock and Stock-Based Compensation (Textual)
Preferred stock, shares issued						1,000,000

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Derivative Liabilities (Details)	12 Months Ended
	Dec. 31, 2017 USD ($)
Derivative Liabilities [Abstract]
Beginning balance	$ 109,403
Recognition of derivative associated with tainted instruments	21,140
Derivative additions associated with convertible notes	79,680
Derivative liability reclassified as additional paid-in capital associated with conversion of debt	(475,922)
Loss on change in fair value during the period	763,687
Ending balance	$ 497,988

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Derivative Liabilities (Details 1)	1 Months Ended	12 Months Ended
	Aug. 22, 2014	Dec. 31, 2017	Dec. 31, 2016
Defined Benefit Plan Disclosure [Line Items]
Expected dividends	0.00%	0.00%	0.00%
Maximum [Member]
Defined Benefit Plan Disclosure [Line Items]
Expected volatility	453.80%	1194.00%	361.56%
Expected term	11 months 23 days	8 months 26 days	6 months 10 days
Risk free interest rate	1.33%	1.65%	0.62%
Minimum [Member]
Defined Benefit Plan Disclosure [Line Items]
Expected volatility	319.13%	572.51%	286.05%
Expected term	0 years	0 years	26 days
Risk free interest rate	0.55%	1.28%	0.44%

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Derivative Liabilities (Details Textual) - USD ($)				1 Months Ended				12 Months Ended
	Jul. 05, 2017	Jan. 11, 2017	Jul. 13, 2016	Sep. 27, 2017	May 24, 2016	May 20, 2016	Jan. 25, 2016	Dec. 31, 2017	Dec. 31, 2016	Jul. 21, 2016	Dec. 31, 2015
Derivative Liabilities (Textual)
Net proceeds								$ 71,500	$ 71,500
Total proceeds								205,430	216,300
Legal fees		$ 2,000				$ 2,000	$ 2,000
Original issue discount								11,721	25,083
Conversion of stock amount converted							35,000
Face value of certain convertible notes						$ 41,500	35,000	$ 125,000	$ 125,000		$ 125,000
Conversion Price								$ 0.00020
Convertible Loan One [Member]
Derivative Liabilities (Textual)
Net proceeds							30,000
Total proceeds							35,000
Legal fees							2,000
Financing fees							$ 3,000
Debt instrument, interest rate							8.00%
Maturity date							Jan. 25, 2017
Note conversion, description							Any portion of the loan and unpaid interest are convertible at any time at the option of the lender into shares of common stock of the Company at a conversion price of 52% of the lowest trading prices for the previous twelve (12) trading days to the date of conversion.
Convertible Loan Two [Member]
Derivative Liabilities (Textual)
Net proceeds					$ 41,500
Total proceeds					46,000
Legal fees					2,000
Financing fees					$ 2,500
Debt instrument, interest rate					8.00%
Maturity date					May 24, 2017
Note conversion, description					Any portion of the loan and unpaid interest are convertible at any time at the option of the lender into shares of common stock of the Company at a conversion price of a 45% discount to the lowest trading prices for the previous twenty (20) trading days to the date of conversion.
Convertible Loan Three [Member]
Derivative Liabilities (Textual)
Total proceeds			$ 15,000
Accrued interest payable			$ 6,031
Debt instrument, interest rate			8.00%
Maturity date			Jul. 13, 2017
Note conversion, description			Any portion of the loan and unpaid interest are convertible at any time at the option of the lender into shares of common stock of the Company at a conversion price of a 52% discount to the lowest trading prices for the previous twenty (20) trading days to the date of conversion.
Convertible Loan Four [Member]
Derivative Liabilities (Textual)
Total proceeds	$ 15,000
Debt instrument, interest rate	5.00%
Maturity date	Jan. 05, 2018
Note conversion, description	Any portion of the loan and unpaid interest are convertible at any time at the option of the lender into shares of common stock of the Company at a conversion price of a 50% discount to the lowest trading prices for the previous twenty (20) trading days to the date of conversion.
Convertible Loan Five [Member]
Derivative Liabilities (Textual)
Net proceeds				$ 15,000
Total proceeds				15,750
Financing fees				$ 750
Debt instrument, interest rate				8.00%
Maturity date				Sep. 27, 2018
Note conversion, description				Any portion of the loan and unpaid interest are convertible at any time at the option of the lender into shares of common stock of the Company at a conversion price of a 45% discount to the lowest trading prices for the previous twenty (20) trading days to the date of conversion.
GW Holdings Group LLC [Member]
Derivative Liabilities (Textual)
Total proceeds										$ 21,031

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Commitments (Details) - USD ($)			1 Months Ended
	Jul. 29, 2016	Nov. 01, 2015	Apr. 16, 2015	Dec. 31, 2017
Commitments (Textual)
Security deposit			$ 875
Monthly lease rent	$ 897		875
Rent increase		$ 925
Initial deposit	$ 1,200
Future minimum payments 2018				$ 10,761
Future minimum payments 2019				$ 6,277
Operating leases, rent expense			$ 1,750
Lease term	36 months		6 months
Mr. David Gasparine [Member]
Commitments (Textual)
Purchased of vehicle	$ 35,568

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Related Party Transactions (Details) - USD ($)				1 Months Ended	12 Months Ended
	Sep. 12, 2016	Oct. 01, 2015	Aug. 28, 2014	Jan. 31, 2015	Dec. 31, 2017	Dec. 31, 2016
Related Party Transactions (Textual)
Accrued fees					$ 72,000	$ 72,000
David Gasparine [Member]
Related Party Transactions (Textual)
Base salary			$ 36,000
Salary increased		$ 72,000		$ 57,600
Amount paid to related party					20,745	25,176
Accounts payable and accrued liabilities					86,731	40,938
Proceeds from related party promissory note	$ 12,000
Advanced to related party						977
Mary Gasparine [Member]
Related Party Transactions (Textual)
Interest rate	12.00%
Accrued interest expense					$ 1,562	$ 362
Maturity date	Sep. 12, 2017

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Deferred Revenue (Details) - USD ($)				12 Months Ended
	Nov. 09, 2016	Oct. 11, 2016	Mar. 31, 2016	Dec. 31, 2016	Dec. 31, 2017
Deferred Revenue (Textual)
Agreements fees received from client and third party					$ 18,500
Telephone Service Provider [Member]
Deferred Revenue (Textual)
Agreements fees received from client and third party			$ 23,400
Third Party [Member]
Deferred Revenue (Textual)
Agreements fees received from client and third party		$ 10,500	49,000
Amounts paid to signing of the agreement and official launch of the pilot program			$ 30,000	$ 19,000
Addition to development fees		$ 25
Third Party [Member] | First Phase [Member]
Deferred Revenue (Textual)
Agreements fees received from client and third party	$ 18,500
Addition to development fees	700
Third Party [Member] | Second Phase [Member]
Deferred Revenue (Textual)
Agreements fees received from client and third party	$ 42,750

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Income Taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Income Taxes [Abstract]
Operating loss carryforwards before temporary differences	$ 3,532,774	$ 2,978,342
Amortization of debt discount	93,042	166,693
Derivative gain (loss)	(763,687)	(327,142)
Net operating loss carryforwards	$ 2,669,255	$ 2,484,507
Expected recovery at statutory rate	34.00%	34.00%
Loss carryforwards	$ 907,547	$ 844,700
Change in effective tax rates (from 34% to 21%)	(347,003)
Less - valuation allowance	(560,544)	(844,700)
Total net deferred tax assets

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Income Taxes (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Income Taxes (Textual)
Net operating loss carryforwards	$ 2,669,255	$ 2,484,507
Cumulative net operating loss carry-forward expire year	Expire in the year 2031.
Deferred tax assets statutory income tax rate	21.00%
Maximum [Member]
Income Taxes (Textual)
Change in effective tax rates percentage	34.00%
Minimum [Member]
Income Taxes (Textual)
Change in effective tax rates percentage	21.00%

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Subsequent Events (Details) - USD ($)	1 Months Ended
	Sep. 27, 2017	Dec. 31, 2017	Dec. 31, 2016
Subsequent Events (Textual)
Aggregate principal amount		$ 205,430	$ 216,300
Securities Purchase Agreement [Member]
Subsequent Events (Textual)
Percentage of convertible redeemable notes	8.00%
Aggregate principal amount	$ 63,000
Convertible redeemable notes further amount	20,750
Legal fees	$ 750
Maturity date	Sep. 27, 2018
Note conversion, description	Any portion of the loan and unpaid interest are convertible at any time at the option of the lender into shares of common stock of the Company at a conversion price of a 45% discount to the lowest trading prices for the previous twenty (20) trading days to the date of conversion.