10-K

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C.  20549

FORM 10-K

(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, 2015

[  ]        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 333-166983

Healthway Shopping Network, Inc.

(Exact name of registrant as specified in its charter)

Florida	75-3262502
(State or other jurisdiction of	(I.R.S. Employer
incorporation or organization)	Identification No.)

1300 N Florida Mango Rd, Suite 22

West Palm Beach, FL  33409

(Address of principal executive offices)  (zip code)

Registrant's telephone number, including area code:    (877)564-4976

Securities registered pursuant to Section 12(b) of the Act:  None

Securities registered pursuant to Section 12(g) of the Exchange Act:

Common Stock, $.0000001 par value per share

(Title of class)

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

[  ] Yes   [ X ] No

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

[  ] Yes   [ X ] No

1

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.

[ X ] Yes   [   ] No

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 (Section 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).

[ X ] Yes   [   ] No

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K (Section 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.

[ X ] Yes   [  ] No

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

Large Accelerated filer  [  ]	Accelerated filer         [   ]
Non-accelerated filer    [  ]	Smaller reporting company [ X ]

(do not check if smaller reporting company)

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

[  ] Yes   [ X ] No

State the aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was last sold, or the average bid and asked price of such common equity, as of the last business day of the registrant's most recently completed second fiscal quarter.

$ 0

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

       Class                                                              Outstanding at

                                                                            December 31, 2015

Common Stock, par value $0.0000001                 190,100,000

Documents incorporated by reference:            None

2

PART I

Item 1.  Business

      Healthway Shopping Network, Inc. (the Company) was incorporated on January 11, 2008 under the laws of the State of Florida to engage in any lawful corporate undertaking, including, but not limited to, selected mergers and acquisitions.

     On March 19, 2012, the Company registered its common stock on a S1 registration statement filed pursuant to the Securities Exchange Act of 1934 (the "Exchange Act") and Rule 12(g) thereof.  The Company files with the Securities and Exchange Commission periodic and current reports under Rule 13(a) of the Exchange Act, including quarterly reports on Form 10-Q and annual reports Form 10-K.

     The Company has sustained operating losses since inception of the Company on January 11, 2008.  The Company has deficit accumulated during the development stage of $76,399 at December 31, 2015.

     The Company's independent auditors have issued a report raising substantial doubt about the Company's ability to continue as a going concern.  At present, the Company has no operations and the continuation of the Company as a going concern is dependent upon financial support from its stockholders, its ability to obtain necessary equity financing to continue operations and/or to successfully locate and negotiate with a business entity for the combination of that target company with the Company.

      The management of the Company plans to use their personal funds to pay all expenses incurred by the Company in 2016.  There is no assurance that the Company will ever be profitable.

     The Company has been in the developmental stage since inception and its operations to date have been limited to filing a registration statement and issuing shares of its common stock to the original shareholders and to the subsequent shareholders.

    The Company was formed to be a television, Internet, and retail sales company that focuses on selling health products to the general public on Television, Internet TV and  Internet.

Item 2.  Properties

     The Company has no properties and at this time has no agreements to acquire any properties.  The Company currently uses the offices of its president at no cost to the Company.

Item 3.  Legal Proceedings

     There is no litigation pending or threatened by or against the Company.

Item 4.  Mine Safety Disclosures.

      Not applicable.

3

PART II

Item 5.  Market for Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities

      There is currently no public market for the Company's securities.

Item 6.  Selected Financial Data.

     There is no selected financial data required to be filed for a smaller reporting company.

Item 7.  Management's Discussion and Analysis of Financial Condition and Results of Operations

This following information specifies certain forward-looking statements of management of the company. Forward-looking statements are statements that estimate the happening of future events and are not based on historical fact. Forward-looking statements may be identified by the use of forward-looking terminology, such as "may," "shall," "could," "expect," "estimate," "anticipate," "predict," "probable," "possible," "should," "continue," or similar terms, variations of those terms or the negative of those terms. The forward-looking statements specified in the following information have been compiled by our management on the basis of assumptions made by management and considered by management to be reasonable. Our future operating results, however, are impossible to predict and no representation, guarantee, or warranty is to be inferred from those forward-looking statements.

The assumptions used for purposes of the forward-looking statements specified in the following information represent estimates of future events and are subject to uncertainty as to possible changes in economic, legislative, industry, and other circumstances. As a result, the identification and interpretation of data and other information and their use in developing and selecting assumptions from and among reasonable alternatives require the exercise of judgment. To the extent that the assumed events do not occur, the outcome may vary substantially from anticipated or projected results, and, accordingly, no opinion is expressed on the achievability of those forward-looking statements. We cannot guarantee that any of the assumptions relating to the forward-looking statements specified in the following information are accurate, and we assume no obligation to update any such forward-looking statements.

Critical Accounting Policy and Estimates.

     The Company has sustained operating losses since inception of the Company on January 11, 2008.  The Company has profit of $12,300 accumulated during  the year ending on December 31, 2014.  Currently the company is generating a loss of $10,724 for the year of 2015.

     The Company's independent auditors have issued a report raising substantial doubt about the Company's ability to continue as a going concern.  At present, the Company has limited operations and the continuation of the Company as a going concern is dependent upon financial support from its stockholders, its ability to obtain necessary equity financing to continue operations and/or to successfully locate and negotiate with a business entity for the combination of that target company with the Company.

      The management of the Company plans to use their personal funds to pay all expenses incurred by the Company in 2015.  There is no assurance that the Company will ever be profitable.

     The Company has been in the developmental stage since inception and its operations to date have been limited to filing a registration statement and issuing shares of its common stock to the original shareholders and to the subsequent shareholders.

Our Management's Discussion and Analysis of Financial Condition and Results of Operations section discusses our financial statements, which have been prepared in accordance with accounting principles generally accepted in the United States of America. The preparation of these financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. On an on-going basis, management evaluates its estimates and judgments, including those related to revenue recognition, accrued expenses, financing operations, and contingencies and litigation. Management bases its estimates and judgments on historical experience and on various other factors that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying value of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions. The most significant accounting estimates inherent in the preparation of our financial statements include estimates as to the appropriate carrying value of certain assets and liabilities which are not readily apparent from other sources. These accounting policies are described at relevant sections in this discussion and analysis and in the notes to the financial statements included in our Annual Report on Form 10-K for the year ended December 31, 2015.

4

Overview. Healthway Shopping Network, Inc. ("We" or the "Company") was incorporated in the State of Florida on January 11, 2008. We were formed to be a television, Internet, and retail sales company that focused on selling health products to the general public on Television, Internet TV and  Internet.  The company has just received notice  from the Securities and Exchange Commission that their S1 Registration is effective on March 19, 2012.

The following discussion of our financial condition and results of operations should be read in conjunction with our financial statements for the period ended December 31, 2015, together with notes thereto, which are included in this report.

2015 Year-End Analysis

      The Company has received no income, has had no operations nor expenses, other than Florida state fees and accounting fees as required for incorporation and for the preparation of the Company's financial statements.

     As of December 31, 2015, the Company has generated a loss of $10,724 and had income and cash flows from operations in 2015.

     The Company has sustained operating losses since inception of the Company on January 11, 2008.  The Company has profits accumulated during 2014 of $ 12,300 at December 31, 2014, but had a loss of $10,724 in 2015.  This loss was due to purchase of inventory in 2015. Considering  the profits of 2014 of $12,300 and subtracting the loss of 2015 of $10,724, the result yields a net profit of $1,576  between the two years of 2014 and 2015.

Results of Operations.

Revenues. Healthway Shopping Network has generated revenues for the year ended December 31, 2015, as compared to similar revenues for the year ended December 31, 2014. The Company is in a Developmental Stage and anticipates revenues in the future quarters as they begin funding the company through the sales of the shares declared effective on March 19, 2012.  We expect to generate more significant revenues as we continue to grow our operations and increase television and internet coverage and household viewing areas.

Operating Expenses. For the year ended December 31, 2015, our total operating expenses have been very controlled and were limited to cost of sales of products and direct costs associated with the requirements to maintain the effective registration of shares to be sold to raise funds to fund the business operations.  Officers did not receive salaries during this period.

Net Income (Loss). For the year ending 2015, there was a net loss from operations of $10,724.  The net profit/ loss from operations for the year ending December  31, 2015 and December 31, 2014 were ($10,724) profit and $12,300 profit, respectively.  Our operating expenses for the year ended December 31, 2015 were comprised of the costs to maintain a public company filings, state fees and accounting fees and cost of goods sold as well as operational expenses.

5

   RECENT ACCOUNTING PRONOUNCEMENTS

Adopted

     Effective January 2012, the Company adopted ASU No. 2011-04, Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs (ASU 2011-04). ASU 2011-04 represents the converged guidance of the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) on fair value measurement. A variety of measures are included in the update intended to either clarify existing fair value measurement requirements, change particular principles requirements for measuring fair value or for disclosing information about fair value measurements. For many of the requirements, the FASB does not intend to change the application of existing requirements under Accounting Standards Codification (ASC) Topic 820, Fair Value Measurements. ASU 2011-04 was effective for interim and annual periods beginning after December 15, 2011. The adoption of this update did not have a material impact on the financial statements.

Effective January 2012, the Company adopted ASU No. 2011-05, Presentation of Comprehensive Income (ASU 2011-05). ASU 2011-05 is intended to increase the prominence of items reported in other comprehensive income

and to facilitate convergence of accounting guidance in this area with that of the IASB. The amendments require

that all non-owner changes in shareholders' equity be presented in a single continuous statement of comprehensive income or in two separate but consecutive statements. In December 2011, the FASB issued ASU No. 2011-12, Comprehensive Income (Topic 220): Deferral of the Effective Date for Amendments to the Presentation of Reclassifications of Items Out of Accumulated Other Comprehensive Income in Accounting Standards Update No. 2011-05 (ASU 2011-12). ASU 2011-12 defers the provisions of ASU 2011-05 that require the presentation of reclassification adjustments on the face of both the statement of income and statement of other comprehensive income. Amendments under ASU 2011-05 that were not deferred under ASU 2011-12 will be applied retrospectively for fiscal years, and interim periods within those years, beginning after December 15, 2011. The adoption of this update did not have a material impact on the financial statements.

In December 2011, the FASB issued ASU No. 2011-11, Balance Sheet (Topic 210): Disclosures about Offsetting Assets and Liabilities (ASU 2011-11). The amendments in ASU 2011-11 require the disclosure of information on offsetting and related arrangements for financial and derivative instruments to enable users of its financial statements to understand the effect of those arrangements on its financial position. Amendments under ASU 2011-11 will be applied retrospectively for fiscal years, and interim periods within those years, beginning after January 1, 2013. The Company is evaluating the effect, if any, adoption of ASU 2011-11 will have on its financial statements.

6

In February 2013, the FASB issued ASU No. 2013-02, Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive (ASU 2013-02). This guidance is the culmination of the FASB's deliberation on reporting reclassification adjustments from accumulated other comprehensive income (AOCI). The amendments in ASU 2013-02 do not change the current requirements for reporting net income or other comprehensive income. However, the amendments require disclosure of amounts reclassified out of AOCI in its entirety, by component, on the face of the statement of operations or in the notes thereto. Amounts that are not required to be reclassified in their entirety to net income must be cross-referenced to other disclosures that provide additional detail. This standard is effective prospectively for annual and interim reporting periods beginning after December 15, 2012. The Company is evaluating the effect, if any, the adoption of ASU 2013-02 will have on its financial statements.

Item 8.  Financial Statements and Supplementary Data

     The financial statements and Report of Independent Registered Accounting Firm for the years ended December 31, 2015 and 2014 and from inception from January 11, 2008 (inception) to December 31, 2015 are attached hereto and include herein.

7

TABLE OF CONTENTS
Independent Auditors’ Report	1
Financial Statements
Balance Sheets	2
Statements of Operations	3
Statements of Stockholders' Deficit	4
Statements of Cash Flows	5
Notes to Financial Statements	6 - 10

Pinaki & Associates LLC

Certified Public Accountants

625 Barksdale Rd., Ste# 113

Newark, DE 19711

Phone: 408-896-4405 | pmohapatra@pinakiassociates.com

INDEPENDENT AUDITOR'S REPORT

To The Board of Directors

Healthway Shopping Network, Inc

1300 N Florida Mango Rd, Suite 22

West Palm Beach. FL 33409

We have audited the accompanying consolidated balance sheets of Healthway Shopping Network, Inc. as of December 31, 2015 and 2014, and the related statements of income, stockholders' equity and cash flows for the years ended December 31, 2015 and 2014. These consolidated financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on these consolidated financial statements based on our audits.

We conducted our audits in accordance with standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion.

In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the financial position of Healthway Shopping Network, Inc. as of December 31, 2015 and 2014, and the related consolidated statements of income, stockholders' equity and cash flows for the years ended December 31, 2015 and 2014, in conformity with accounting principles generally accepted in the United States of America.

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 4 to the financial statements, the Company has suffered recurring losses from operations that raises a substantial doubt about its ability to continue as a going concern. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

s/d

Pinaki & Associates, LLC

Newark, DE

May 2, 2016

 

F- 1

Healthway Shopping Network, Inc
(A Development Stage Company)
Balance Sheets
	December 31,			December 31,
	2015			2014
ASSETS
Current assets:
Accounts Receivable		3,576			12,300
Prepaid Expenses		-			-
Other current assets		-			-
Total current assets		3,576			12,300
Property and Equipment (net)		-			-
Total Assets	$	3,576		$	12,300
LIABILITIES AND STOCKHOLDERS' EQUITY
Current liabilities:
Accounts payables and Accrued expenses		5,323			3,323
Customer Deposit		-			-
Payable to Related party		12,350			12,350
Total current liabilities		17,673			15,673
Long term debt
Customer Deposit		3,100			3,100
Payable to Related party		57,626			57,626
Total long term liabilities		60,726			60,726
Total liabilities	$	78,398		$	76,399
Stockholders' equity:
Common stock, $0.0000001 par value, 200,000,000 shares authorized;
190,000,000 shares respectively issued and outstanding		19			19
Additional paid-in capital		14,829			14,829
Retained earnings		(89,670	)		(78,947	)
Total stockholders' equity:		(74,822	)		(64,099	)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$	3,576		$	12,300

The accompanying notes are integral part of these financials statements.

F- 2

Healthway Shopping Network, Inc
(A Development Stage Company)
Statements of Operations
	Year Ended December 31,
	2015			2014
Net revenues:
Whole Sale	$	15,000		$	15,000
Total net revenues		15,000			15,000
Cost of Goods Sold		2,357.60			-
Gross Income		12,642			15,000
Operating expenses:
General, selling and administrative expenses		23,366			2,700
Salaries and wages		-			-
Depreciation		-			-
Total operating expenses		23,366			2,700
Income (loss) from operations		(10,724	)		12,300
Other income (expense)
Interest income (expense)		-			-
Gain (loss) on derivative liability		-			-
Other income (expense)		-			-
Total other income (expense)		-			-
Income (loss) before income tax		(10,724	)		12,300
Provision for income taxes
Net income (loss)	$	(10,724	)	$	12,300
Basic income (loss)  per share	$	(0.000	)	$	0.000
Diluted income (loss) per share	$	(0.000	)	$	0.000
Weighted average shares - Basic		190,100,000			190,100,000
Weighted average shares - Diluted		190,100,000			190,100,000

The accompanying notes are integral part of these financials statements.

F- 3

Healthway Shopping Network, Inc
(A Development Stage Company)
Statements of Cash Flows
	For the Year Ended December 31,
	2015			2014
CASH FLOWS FROM OPERATING ACTIVITIES
Net income ( loss)	$	(10,724	)	$	12,300
Adjustments to reconcile net income to net cash
provided by operating activities
Depreciation and amortization		-			-
Changes in operating Assets and Liabilities:
Decrease (increase) in:
Accounts receivable		8,724			(12,300	)
Prepaid Expenses		-			-
Other current assets		-			-
Increase (decrease) in:
Accounts Payable		2,000			-
Note Payable		-			-
Net Cash Provided (Used) in Operating Activities		-			-
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of property and equipment		-			-
Net Cash Provided (Used) by Investing Activities		-			-
CASH FLOWS FROM FINANCING ACTIVITIES
Repayment of Long term debt		-			-
Increase in debt		-			-
Common stock issued for cash		-			-
Customer Deposit		-			-
Net Cash Provided by Financing Activities		-			-
Long-term debt reclassified to short-term		-			-
Common stock issued for debt		-			-
NET INCREASE IN CASH		-			-
CASH AT BEGINNING OF PERIOD		-			-
CASH AT END OF PERIOD	$	-		$	-

The accompanying notes are integral part of these financials statements.

F- 4

Healthway Shopping Network, Inc.

(A Development Stage Company)

Statement of Stockholders' (Deficit)

As of December 31, 2015

	Common Stock				Preferred Class A				Additional Paid in		Subscription		Accumulated Deficit During the Development			Total Stockholders'
	Shares		Amount		Shares		Amount		Capital		Receivable		Stage			Deficiency
Balance December 31, 2012		190,100,000		19						14,829		-		(87,747	)		(72,899	)
Net loss		-		-						-		-		(3,500	)		(3,500	)
Balance December 31, 2013		190,100,000	$	19		-		-	$	14,829	$	-	$	(91,247	)	$	(76,399	)
Net Income		-		-						-		-		12,300			12,300
Balance December 31, 2014		190,100,000	$	19		-		-	$	14,829	$	-	$	(78,947	)	$	(64,099	)
Net Loss		-		-						-		-		(10,724	)		(10,724	)
Balance December 31, 2015		190,100,000	$	19		-		-	$	14,829	$	-	$	(89,671	)	$	(74,823	)

F- 5

Healthway Shopping Network, Inc.

(A Development Stage Company)

Notes to Financial Statements

December 31, 2015 and 2014

Note 1.  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Organization

The Company was incorporated in the state of Florida on January 11, 2008.  The Company is currently in the development stage but plans to be engaged in sales of various holistic, natural, organic and other health remedies and foods.  The Company will provide fast, reliable assistance to individuals seeking to improve their health naturally.

Revenue Recognition

In general, the Company records revenue when persuasive evidence of an arrangement exists, services have been rendered or product delivery has occurred, the sales price to the customer is fixed or determinable, and collectability is reasonably assured.  The following policies reflect specific criteria for the various revenues streams of the Company:

Revenue is recognized at the time the product is delivered.  Provision for sales returns will be estimated based on the Company's historical return experience.  Revenue is presented net of returns.

Cash and Cash Equivalents

The Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents.

Financial Instruments

Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of December 31, 2015.  The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values.  These financial instruments include cash and accounts payable and accrued expenses.  Fair values were assumed to approximate carrying values for these financial instruments because they are short term in nature and their carrying amounts approximate fair values.

Net Income (Loss) Per Common Share

Basic net (loss) income per common share is calculated using the weighted average common shares outstanding during each reporting period.  Diluted net (loss) income per common share adjusts the weighted average common shares for the potential

F- 6

Note 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

dilution that could occur if common stock equivalents (convertible debt and preferred stock, warrants, stock options and restricted stock shares and units) were exercised or converted into common stock.  There were no common stock equivalents at December 31, 2015.

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates.

Segment Information

The Company follows Accounting Standards Codification ("ASC") 280, "Segment Reporting".  The Company currently operates in a single segment and will evaluate additional segment disclosure requirements as it expands its operations.

Income Taxes

Deferred income taxes are recognized for the tax consequences related to temporary differences between the carrying amount of assets and liabilities for financial reporting purposes and the amounts used for tax purposes at each year end, based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income.  A valuation allowance is recognized when, based on the weight of all available evidence, it is considered more likely than not that all, or some portion, of the deferred tax assets will not be realized.  Income tax expense is the sum of current income tax plus the change in deferred tax assets and liabilities.

ASC 740, Income Taxes, requires a company to first determine whether it is more likely than not (which is defined as a likelihood of more than fifty percent) that a tax position will be sustained based on its technical merits as of the reporting date, assuming that taxing authorities will examine the position and have full knowledge of all relevant information.  A tax position that meets this more likely than not threshold is then measured and recognized at the largest amount of benefit that is greater than fifty percent likely to be realized upon effective settlement with a taxing authority.

Stock-Based Compensation

The Company accounts for equity instruments issued to employees in accordance with ASC 718, Compensation - Stock Compensation.  ASC 718 requires all share-

F- 7

Note 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Based compensation payments to be recognized in the financial statements based on the fair value using an option pricing model.  ASC 718 requires forfeitures to be estimated at the time of grant and revised in subsequent periods if actual forfeitures differ from initial estimates.

Equity instruments granted to non-employees are accounted for in accordance with ASC 505, Equity.  The final measurement date for the fair value of equity instruments with performance criteria is the date that each performance commitment for such equity instrument is satisfied or there is a significant disincentive for non-performance.

Recent Pronouncements

There are no recent accounting pronouncements that apply to the Company.

Note 2.  STOCKHOLDERS' (DEFICIT)

At inception, the Company issued 188,990,000 shares of its common stock to the founders of the Company for cash of $59.

In February 2008 the Company issued 57,500 shares of its common stock at $0.01 per share.

In February 2008 the Company issued 2,500 shares of its common stock at $0.04 per share.

In July 2008 the Company issued 30,000 shares of its common stock at $0.04 per share.

In July 2008 the Company issued 10,000 shares of its common stock at $0.04 per share.

In August 2008 the Company issued 10,000 shares of its common stock at $0.04 per share.

In May 2010 the Company issued 1,000,000 shares of its common stock at $0.0125 per share.

F- 8

Note 3.  INCOME TAXES

The provision for income taxes differs from the amount computed by applying the statutory federal income tax rate to income before provision for income taxes.  The sources and tax effects of the differences are as follows:

The provision for income taxes differs from the amount computed by applying the statutory federal income tax rate to income before provision for income taxes for the year ended December 31, 2015.  The sources and tax effects of the differences are as follows:

 

Income tax provision at the federal statutory rate	34	%
Effect of operating losses	(34)	%
	0	%

As of December 31, 2015, the Company has a net operating loss carry forward of approximately $89,670.  This loss will be available to offset future taxable income.  If not used, this carryforward will begin to expire in 2038.  The deferred tax asset relating to the operating loss carryforward has been fully reserved at December 31, 2015.

Note 4.  BASIS OF REPORTING

The Company's financial statements are presented on a going concern basis, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business.

The Company has experienced a loss from operations during its development stage as a result of its investment necessary to achieve its operating plan, which is long-range in nature.  For the period from inception to December 31, 2015, the Company incurred a net loss of $89,670.  In addition, the Company has no significant assets or revenues.

The Company's ability to continue as a going concern is contingent upon its ability to attain profitable operations by securing financing and implementing its business plan.  Certain current stockholders are prepared to fund the Company's operations for the next twelve months should the Company be unable to secure financing through private placements and/or by obtaining adequate credit facilities from financial institutions.  In addition, the Company's ability to continue as a going concern must be considered in light of the problems, expenses and complications frequently encountered by entrance into established markets and the competitive environment in which the Company operates.

F- 9

Note 4.  BASIS OF REPORTING (continued)

The financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result from the possible inability of the Company to continue as a going concern.

Note 5. SHAREHOLDER LOANS

At December 31, 2015 the Company was indebted to an officer and shareholder of the Company $57,626.  The loan bears no interest and is due on demand. These amounts were advanced by Mr. Cleveland Grey to complete the years.

Note 6. LOAN PAYABLE - RELATED PARTY

A related party, through common management, loaned the Company $0 and $4,000 during the years ended December 31, 2015 and 2014, respectively.  As of December 31, 2015 the total outstanding debt owed to the related party is $12,350.  The loan bears no interest and is due on demand.

Note 7.  SUBSEQUENT EVENTS

In accordance with ASC 855, management has evaluated the subsequent events through the date of issuance of the financial statements.  Based upon this evaluation, there are no subsequent events that require disclosure.

F- 10

Item 9B. Other information

Not applicable.

PART III

Item 10. Directors, Executive Officers, and Corporate Governance;

The current director and Officer of the Company is:

Cleveland Gary

At December 31, 2015, the following persons held the following respective positions with the Company.

Name Cleveland Gary Positions and Offices Held CEO

Management of the Company

The Company has no full time employees. The sole officer and director will allocate a limited portion of time to the activities of the Company without compensation.

Cleveland Gary serves as Chief Executive Officer and a director of the Company.

There are no agreements or understandings for the above-named officer/director to resign at the request of another person and the above-named officer and director is not acting on behalf of nor will act at the direction of any other person.

Code of Ethics. The Company has not at this time adopted a Code of Ethics pursuant to rules described in Regulation S-K. The Company's sole officer also serves as its sole director and majority shareholder. The Company has limited operations or business and does not receive any revenues or investment capital. The adoption of an Ethical Code at this time would not serve the primary purpose of such a code to provide a manner of conduct as the development, execution and enforcement of such a code would be by the same person and only those persons to whom such code applied. Furthermore, because the Company does not have any activities, there are activities or transactions which would be subject to this code. At the time the Company enters into a business combination or other corporate transaction, the current officer and director will recommend to any new management that such a code be adopted. The Company does not maintain an Internet website on which to post a code of ethics.

8

The Board of Directors has not established any committees.

Corporate Governance. For reasons similar to those described above, the Company does not have a nominating nor audit committee of the board of directors. At this time, the majority shareholder also serves as the sole director and officer. The Company has no activities, and receives no revenues. At such time that the Company enters into a business combination and/or has additional shareholders and a larger board of directors and commences activities, the Company will propose creating committees of its board of directors, including both a nominating and an audit committee. There are no established process by which shareholders to the Company can nominate members to the Company's board of directors. Similarly, however, at such time as the Company has more shareholders and an expanded board of directors, the management of the Company may review and implement, as necessary, procedures for shareholder nomination of members to the Company's board of directors.

Item 11. Executive Compensation

The Company's officers and directors do not receive any compensation for services rendered to the Company. No compensation was paid to the prior officers and directors of the Company. There is no accrual of any compensation pursuant to any agreement with the Company by any officer or director.

No retirement, pension, profit sharing, stock option or insurance programs or other similar programs have been adopted by the Company for the benefit of its employees.

The Company does not have a compensation committee for the same reasons as described above.

Item 12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters

The following table sets forth, as of December 31, 2015, the period covered by this Report, each person known by the Company to be the beneficial owner of five percent or more of the Company's common stock and the director and officer of the Company. Except as noted, the holder thereof has sole voting and investment power with respect to the shares shown.

Name Beneficial Owner	Amount of Beneficial Ownership	Percent of Outstanding Stock
Cleveland Gary	129,590,000	68.164%
Carolyn Shiver	48,000,000	25.25%

9

The Company is not currently required to maintain an independent director as defined by Rule 4200 of the Nasdaq Capital Market nor does it anticipate that it will be applying for listing of its securities on an exchange in which an independent directorship is required.

Item 14. Principal Accounting Fees and Services.

The Company has no activities, no income and no expenses except for independent audit and Florida state fees. The Company's CEO has donated his time in preparation and filing of all state and federal required taxes and reports.

Audit Fees

The aggregate fees incurred for each of the last two years for professional services rendered by the independent registered public accounting firm for the audits of the Company's annual financial statements and review of financial statements included in the Company's Form 10-K and Form 10-Q reports and services normally provided in connection with statutory and regulatory filings or engagements were as follows:

	December 31, 2015		December 31, 2012
Audit-Related Fees	$	4,000	$	3,500

The Company does not currently have an audit committee serving and as a result its board of directors performs the duties of an audit committee. The board of directors will evaluate and approve in advance, the scope and cost of the engagement of an auditor before the auditor renders audit and non-audit services. The Company does not rely on pre- approval policies and procedures.

PART IV

Item 15. Exhibits, Financial Statement Schedules

 

31.1	Certification of Principal Executive and Financial Officer, pursuant to Rule 13a-14 and 15d-14 of the Securities Exchange Act of 1934
32.1	Certification of Principal Executive and Financial Officer, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
101.ins	XBRL Instance Document
101.sch	XBRL Taxonomy Schema Document
101.cal	XBRL Taxonomy Calculation Linkbase Document
101.def	XBRL Taxonomy Definition Linkbase Document
101.lab	XBRL Taxonomy Label Linkbase Document
101.pre	XBRL Taxonomy Presentation Linkbase Document

10

SIGNATURES

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

	Healthway Shopping Network, Inc., a Florida corporation
July 11, 2016	By:	/s/ Cleveland Gary
		Cleveland Gary Chief Executive Officer, President, Chief Financial Officer, Secretary and a Director (Principal Executive, Financial and Accounting Officer)

11

EX-31.1

 

Exhibit 31.1

Certification of Principal Executive and Financial Officer,

pursuant to Rule 13a-14 and 15d-14 of the Securities Exchange Act of 1934

I, Cleveland Gary, certify that:

1.	I have reviewed this quarterly report on Form 10-K of Healthway Shopping Network, Inc.;
2.	Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3.	Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;
4.	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: July 11, 2016

/s/ Cleveland Gary

Cleveland Gary

Chief Executive Officer, Chief Financial Officer, President

(Principal Executive and Financial Officer)

EX-32.1

 

Exhibit 32.1

Certification of Principal Executive and Financial Officer

Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to

Section 906 of the Sarbanes-Oxley Act of 2002

In connection with the Annual Report of Healthway Shopping Network, Inc. a Florida corporation (the “Company”) on Form 10-K for the period ending December 31, 2015, as filed with the Securities and Exchange Commission on the date hereof (the “Report”), Cleveland Gary, Chief Executive Officer and Chief Financial Officer of the Company, certifies to the best of his knowledge, pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that:

(1)	The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and
(2)	The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

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

/s/ Cleveland Gary

Cleveland Gary

Chief Executive Officer, Chief Financial Officer, President

(Principal Executive and Financial Officer)

July 11, 2016

XML

Document and Entity Information	12 Months Ended
	Dec. 31, 2015 USD ($) shares
Document And Entity Information
Entity Registrant Name	Healthway Shopping Network
Entity Central Index Key	0001479014
Document Type	10-K
Document Period End Date	Dec. 31, 2015
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float | $	$ 0
Entity Common Stock, Shares Outstanding | shares	190,100,000
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2015

XML

Balance Sheets - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Current assets:
Checking and Savings
Accounts Receivable	3,576	12,300
Total current assets	3,576	12,300
Property and Equipment (net)
Total Assets	3,576	12,300
Current Liabilities:
Accounts payable and Accrued expenses	5,323	3,323
Loans payable - Related party	12,350	12,350
Total current liabilities	17,673	15,673
Long term debt
Customer Deposit	3,100	3,100
Payable to Related party	57,626	57,626
Total long term liabilities	60,726	60,726
Total liabilities	78,398	76,399
Stockholders' equity:
Common stock, $0.0000001 par value; 200,000,000 shares authorized, 190,100,000 issued and outstanding	19	19
Additional paid in capital	14,828	14,829
(Deficit) accumulated during development stage	(89,670)	(78,947)
Total Stockholders' Equity	(74,822)	(64,100)
Total Liabilities and Stockholders' Equity	$ 3,576	$ 12,300

XML

Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Common stock, par value	$ 0.0000001	$ 0.0000001
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	190,100,000	190,100,000
Common stock, shares outstanding	190,100,000	190,100,000

XML

Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Net revenues:
Whole Sale	$ 15,000	$ 15,000
Total net revenues	15,000	15,000
Cost of Goods Sold	2,357
Gross Income	12,642	15,000
Operating expenses:
General, selling and administrative expenses	23,366	2,700
Salaries and wages
Depreciation
Total operating expenses	23,366	2,700
Income (loss) from operations	(10,724)	12,300
Other income (expense)
Interest income (expense)
Gain (loss) on derivative liability
Other income (expense)
Total other income (expense)
Income (loss) before income tax	(10,724)	12,300
Net income (loss)	$ (10,724)	$ 12,300
Basic income (loss) per share	$ (0.000)	$ 0.000
Diluted income (loss) per share	$ (0.000)	$ 0.000
Weighted average shares - Basic	190,100,000	190,100,000
Weighted average shares - Diluted	190,100,000	190,100,000

XML

Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
CASH FLOWS FROM OPERATING ACTIVITIES
Net income ( loss)	$ (10,724)	$ 12,300
Adjustments to reconcile net income to net cash provided by operating activities
Depreciation and amortization
Changes in operating Assets and Liabilities:
Decrease (increase) in: Accounts receivable	8,724	(12,300)
Decrease (increase) in: Prepaid Expenses
Decrease (increase) in: Other current assets
Increase (decrease) in: Accounts Payable	2,000
Increase (decrease) in: Note Payable
Net Cash Provided (Used) in Operating Activities
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of property and equipment
Net Cash Provided (Used) by Investing Activities
CASH FLOWS FROM FINANCING ACTIVITIES
Repayment of Long term debt
Increase in debt
Common stock issued for cash
Customer Deposit
Net Cash Provided by Financing Activities
Long-term debt reclassified to short-term
Common stock issued for debt
NET INCREASE IN CASH
CASH AT BEGINNING OF PERIOD
CASH AT END OF PERIOD

XML

Statement of Stockholders' (Deficit) - USD ($)	Common Stock	Preferred Stock Class A	Additional Paid-In Capital	Subscription Receivable	Accumulated Deficit During Development Stage	Total
Beginning Balance, Shares at Dec. 31, 2012	190,100,000
Beginning Balance, Amount at Dec. 31, 2012	$ 19		$ 14,829		$ (87,747)	$ (72,899)
Net Loss					(3,500)	(3,500)
Ending Balance, Shares at Dec. 31, 2013	190,100,000
Ending Balance, Amount at Dec. 31, 2013	$ 19		14,829		(91,247)	(76,399)
Net Loss					12,300	12,300
Ending Balance, Shares at Dec. 31, 2014	190,100,000
Ending Balance, Amount at Dec. 31, 2014	$ 19		14,829		(78,947)	(64,100)
Net Loss					10,724	10,724
Ending Balance, Shares at Dec. 31, 2015	190,100,000
Ending Balance, Amount at Dec. 31, 2015	$ 19		$ 14,829		$ 89,671	$ (74,822)

XML

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2015

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

Note 1.  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Organization

The Company was incorporated in the state of Florida on January 11, 2008.  The Company is currently in the development stage but plans to be engaged in sales of various holistic, natural, organic and other health remedies and foods.  The Company will provide fast, reliable assistance to individuals seeking to improve their health naturally.

Revenue Recognition

In general, the Company records revenue when persuasive evidence of an arrangement exists, services have been rendered or product delivery has occurred, the sales price to the customer is fixed or determinable, and collectability is reasonably assured.  The following policies reflect specific criteria for the various revenues streams of the Company:

Revenue is recognized at the time the product is delivered.  Provision for sales returns will be estimated based on the Company's historical return experience.  Revenue is presented net of returns.

Cash and Cash Equivalents

The Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents.

Financial Instruments

Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of December 31, 2015.  The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values.  These financial instruments include cash and accounts payable and accrued expenses.  Fair values were assumed to approximate carrying values for these financial instruments because they are short term in nature and their carrying amounts approximate fair values.

Net Income (Loss) Per Common Share

Basic net (loss) income per common share is calculated using the weighted average common shares outstanding during each reporting period.  Diluted net (loss) income per common share adjusts the weighted average common shares for the potential dilution that could occur if common stock equivalents (convertible debt and preferred stock, warrants, stock options and restricted stock shares and units) were exercised or converted into common stock.  There were no common stock equivalents at December 31, 2015.

 Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates.

Segment Information

The Company follows Accounting Standards Codification ("ASC") 280, "Segment Reporting".  The Company currently operates in a single segment and will evaluate additional segment disclosure requirements as it expands its operations.

Income Taxes

Deferred income taxes are recognized for the tax consequences related to temporary differences between the carrying amount of assets and liabilities for financial reporting purposes and the amounts used for tax purposes at each year end, based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income.  A valuation allowance is recognized when, based on the weight of all available evidence, it is considered more likely than not that all, or some portion, of the deferred tax assets will not be realized.  Income tax expense is the sum of current income tax plus the change in deferred tax assets and liabilities.

ASC 740, Income Taxes, requires a company to first determine whether it is more likely than not (which is defined as a likelihood of more than fifty percent) that a tax position will be sustained based on its technical merits as of the reporting date, assuming that taxing authorities will examine the position and have full knowledge of all relevant information.  A tax position that meets this more likely than not threshold is then measured and recognized at the largest amount of benefit that is greater than fifty percent likely to be realized upon effective settlement with a taxing authority.

Stock-Based Compensation

The Company accounts for equity instruments issued to employees in accordance with ASC 718, Compensation - Stock Compensation.  ASC 718 requires all share-based compensation payments to be recognized in the financial statements based on the fair value using an option pricing model.  ASC 718 requires forfeitures to be estimated at the time of grant and revised in subsequent periods if actual forfeitures differ from initial estimates.

 Equity instruments granted to non-employees are accounted for in accordance with ASC 505, Equity.  The final measurement date for the fair value of equity instruments with performance criteria is the date that each performance commitment for such equity instrument is satisfied or there is a significant disincentive for non-performance.

Recent Pronouncements

There are no recent accounting pronouncements that apply to the Company.

XML

Stockholders' Deficit

12 Months Ended

Dec. 31, 2015

Equity [Abstract]

Stockholders' Deficit

Note 2.  STOCKHOLDERS' (DEFICIT)

At inception, the Company issued 188,990,000 shares of its common stock to the founders of the Company for cash of $59.

In February 2008 the Company issued 57,500 shares of its common stock at $0.01 per share.

In February 2008 the Company issued 2,500 shares of its common stock at $0.04 per share.

In July 2008 the Company issued 30,000 shares of its common stock at $0.04 per share.

In July 2008 the Company issued 10,000 shares of its common stock at $0.04 per share.

In August 2008 the Company issued 10,000 shares of its common stock at $0.04 per share.

In May 2010 the Company issued 1,000,000 shares of its common stock at $0.0125 per share.

XML

Income Taxes

12 Months Ended

Dec. 31, 2015

Income Tax Disclosure [Abstract]

Income Taxes

Note 3.  INCOME TAXES

The provision for income taxes differs from the amount computed by applying the statutory federal income tax rate to income before provision for income taxes.  The sources and tax effects of the differences are as follows:

The provision for income taxes differs from the amount computed by applying the statutory federal income tax rate to income before provision for income taxes for the year ended December 31, 2015.  The sources and tax effects of the differences are as follows:

 

Income tax provision at the federal statutory rate	34	%
Effect of operating losses	(34)	%
	0	%

As of December 31, 2015, the Company has a net operating loss carry forward of approximately $89,670.  This loss will be available to offset future taxable income.  If not used, this carryforward will begin to expire in 2038.  The deferred tax asset relating to the operating loss carryforward has been fully reserved at December 31, 2015.

XML

Basis of Reporting

12 Months Ended

Dec. 31, 2015

Accounting Policies [Abstract]

Basis of Reporting

Note 4.  BASIS OF REPORTING

The Company's financial statements are presented on a going concern basis, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business.

The Company has experienced a loss from operations during its development stage as a result of its investment necessary to achieve its operating plan, which is long-range in nature.  For the period from inception to December 31, 2015, the Company incurred a net loss of $89,670.  In addition, the Company has no significant assets or revenues.

The Company's ability to continue as a going concern is contingent upon its ability to attain profitable operations by securing financing and implementing its business plan.  Certain current stockholders are prepared to fund the Company's operations for the next twelve months should the Company be unable to secure financing through private placements and/or by obtaining adequate credit facilities from financial institutions.  In addition, the Company's ability to continue as a going concern must be considered in light of the problems, expenses and complications frequently encountered by entrance into established markets and the competitive environment in which the Company operates.

The financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result from the possible inability of the Company to continue as a going concern.

XML

Shareholders Loans

12 Months Ended

Dec. 31, 2015

Related Party Transactions [Abstract]

Shareholders Loans

Note 5. SHAREHOLDER LOANS

At December 31, 2015 the Company was indebted to an officer and shareholder of the Company $57,626.  The loan bears no interest and is due on demand. These amounts were advanced by Mr. Cleveland Grey to complete the years.

XML

Loan Payable - Related Party

12 Months Ended

Dec. 31, 2015

Related Party Transactions [Abstract]

Loan Payable - Related Party

Note 6. LOAN PAYABLE - RELATED PARTY

A related party, through common management, loaned the Company $0 and $4,000 during the years ended December 31, 2015 and 2014, respectively.  As of December 31, 2015 the total outstanding debt owed to the related party is $12,350.  The loan bears no interest and is due on demand.

XML

Subsequent Events

12 Months Ended

Dec. 31, 2015

Subsequent Events [Abstract]

Subsequent Events

Note 7.  SUBSEQUENT EVENTS

In accordance with ASC 855, management has evaluated the subsequent events through the date of issuance of the financial statements.  Based upon this evaluation, there are no subsequent events that require disclosure.

XML

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2015

Accounting Policies [Abstract]

Organization

Organization

The Company was incorporated in the state of Florida on January 11, 2008.  The Company is currently in the development stage but plans to be engaged in sales of various holistic, natural, organic and other health remedies and foods.  The Company will provide fast, reliable assistance to individuals seeking to improve their health naturally.

Revenue Recognition

Revenue Recognition

In general, the Company records revenue when persuasive evidence of an arrangement exists, services have been rendered or product delivery has occurred, the sales price to the customer is fixed or determinable, and collectability is reasonably assured.  The following policies reflect specific criteria for the various revenues streams of the Company:

Revenue is recognized at the time the product is delivered.  Provision for sales returns will be estimated based on the Company's historical return experience.  Revenue is presented net of returns.

Cash and Cash Equivalents

Cash and Cash Equivalents

The Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents.

Financial Instruments

Financial Instruments

Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of December 31, 2015.  The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values.  These financial instruments include cash and accounts payable and accrued expenses.  Fair values were assumed to approximate carrying values for these financial instruments because they are short term in nature and their carrying amounts approximate fair values.

Net Income (Loss) Per Common Share

Net Income (Loss) Per Common Share

Basic net (loss) income per common share is calculated using the weighted average common shares outstanding during each reporting period.  Diluted net (loss) income per common share adjusts the weighted average common shares for the potential dilution that could occur if common stock equivalents (convertible debt and preferred stock, warrants, stock options and restricted stock shares and units) were exercised or converted into common stock.  There were no common stock equivalents at December 31, 2015.

Use of Estimates

 Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates.

Segment Information

Segment Information

The Company follows Accounting Standards Codification ("ASC") 280, "Segment Reporting".  The Company currently operates in a single segment and will evaluate additional segment disclosure requirements as it expands its operations.

Income Taxes

Income Taxes

Deferred income taxes are recognized for the tax consequences related to temporary differences between the carrying amount of assets and liabilities for financial reporting purposes and the amounts used for tax purposes at each year end, based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income.  A valuation allowance is recognized when, based on the weight of all available evidence, it is considered more likely than not that all, or some portion, of the deferred tax assets will not be realized.  Income tax expense is the sum of current income tax plus the change in deferred tax assets and liabilities.

ASC 740, Income Taxes, requires a company to first determine whether it is more likely than not (which is defined as a likelihood of more than fifty percent) that a tax position will be sustained based on its technical merits as of the reporting date, assuming that taxing authorities will examine the position and have full knowledge of all relevant information.  A tax position that meets this more likely than not threshold is then measured and recognized at the largest amount of benefit that is greater than fifty percent likely to be realized upon effective settlement with a taxing authority.

Stock-Based Compensation

Stock-Based Compensation

The Company accounts for equity instruments issued to employees in accordance with ASC 718, Compensation - Stock Compensation.  ASC 718 requires all share-based compensation payments to be recognized in the financial statements based on the fair value using an option pricing model.  ASC 718 requires forfeitures to be estimated at the time of grant and revised in subsequent periods if actual forfeitures differ from initial estimates.

 Equity instruments granted to non-employees are accounted for in accordance with ASC 505, Equity.  The final measurement date for the fair value of equity instruments with performance criteria is the date that each performance commitment for such equity instrument is satisfied or there is a significant disincentive for non-performance.

Recent Pronouncements

Recent Pronouncements

There are no recent accounting pronouncements that apply to the Company.

XML

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2015

Income Tax Disclosure [Abstract]

Statutory federal income tax rate to income before provision for income taxes

Income tax provision at the federal statutory rate	34	%
Effect of operating losses	(34	)%
	0	%

XML

Cumulative Sales of Stock (Details) - $ / shares			1 Months Ended
	Jul. 15, 2008	Feb. 28, 2008	May 31, 2010	Aug. 31, 2008	Jul. 31, 2008	Feb. 15, 2008	Jan. 31, 2008
Founders
Issuance of common stock (in shares)							188,900,000
Price Per Unit							$ 59
Common Stock
Issuance of common stock (in shares)	30,000	2,500	1,000,000	10,000	10,000	57,500
Price Per Unit	$ 0.04	$ 0.04	$ 0.0125	$ 0.04	$ 0.04	$ 0.01

XML

Income Taxes - Statutory federal income tax rate to income before provision for income taxes (Details)	12 Months Ended
	Dec. 31, 2015
Effective Income Tax Rate Reconciliation, Percent [Abstract]
Income tax provision at the federal statutory rate	34.00%
Effect of operating losses	(34.00%)
Net effect	0.00%

XML

Income Taxes (Details Narrative)	12 Months Ended
	Dec. 31, 2015 USD ($)
Income Tax Disclosure [Abstract]
Operating Loss Carryforward	$ 89,670
Expiration	Dec. 31, 2038

XML

Basis of Reporting (Details Narrative) - USD ($)	12 Months Ended		96 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2015
Net Income (Loss) Attributable to Parent [Abstract]
Net Loss	$ (10,724)	$ 12,300	$ (89,670)

XML

Shareholders Loans (Details Narrative) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Debt Disclosure [Abstract]
Shareholders Loans	$ 57,626	$ 57,626

XML

Loan Payable - Related Party (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Related Party Transactions [Abstract]
Loan Received from related party	$ 0	$ 4,000
Due to related party	$ 12,350