10-Q

UNITED STATES SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

(Mark One)

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

For the quarterly period ended March 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: 333-190999

APPYEA, INC.

(Exact Name of Registrant as Specified in its Charter)

South Dakota	46-1496846
(State or other jurisdiction of incorporation or organization)	(I.R.S. Employer Identification No.)

777 Main Street, Suite 600, Fort Worth, Texas 76102

(Address of Principal Executive Offices)  (Zip Code)

Registrant's telephone number including area code:  (817) 887-8142

N/A

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

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

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

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

Larger accelerated filer[   ]Accelerated filer[   ]

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

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

Yes [  ]     No [X]

Indicate the number of shares outstanding of each of the issuer's classes of common stock, as of the latest practicable date: 36,266,989 shares outstanding as of May 20, 2015.

APPYEA, INC.

Index

		Page
Part I – FINANCIAL INFORMATION
Item 1.	Financial Statements
	Condensed Balance Sheets as of March 31, 2015 (unaudited) and June 30, 2014 (audited)	3
	Condensed Statements of Operations for the Three and Nine Months Ended March 31, 2015 and 2014 (unaudited)	4
	Condensed Statements of Cash Flows for the Nine Months Ended March 31, 2015 and 2014 (unaudited)	5
	Notes to Condensed Financial Statements (unaudited)	6
Item 2.	Management's Discussion and Analysis of Financial Condition and Results of Operations	15
Item 3.	Quantitative and Qualitative Disclosure About Market Risk	17
Item 4.	Controls and Procedures	17
Part II - OTHER INFORMATION
Item 1.	Legal Proceedings	18
Item 1A.	Risk Factors	18
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	18
Item 3.	Defaults Upon Senior Securities	18
Item 4.	Mine Safety Disclosures	18
Item 5.	Other Information	18
Item 6.	Exhibits	18
SIGNATURES		19

PART I. FINANCIAL INFORMATION

Item 1.  Financial Statements

APPYEA, INC.
CONDENSED BALANCE SHEETS
	March 31,			June 30,
	2015			2014
	(unaudited)			(unaudited)
ASSETS
Current Assets
Cash and cash equivalents	$	8,194		$	4,404
Accounts receivable		—			11
Prepaid expenses		1,611,313			—
Total current assets		1,619,507			4,415
Fixed assets (net of accumulated depreciation of $95,988 (unaudited) and $55,811, respectively)		92,187			72,364
Total assets	$	1,711,693		$	76,779
LIABILITIES & STOCKHOLDERS' EQUITY
Current liabilities
Accounts payable	$	11,094		$	422
Derivative liabilities		154,095			—
Convertible loans, net of debt discounts - related parties		26,712			30,037
Total current liabilities		191,901			30,459
Total liabilities		191,901			30,459
Commitments and contingencies (note 6)
Stockholders' equity:
Convertible preferred stock, $0.0001 par value, 5,000,000 shares authorized, 5,000,000 shares issued and outstanding at March 31, 2015 (unaudited) and June 30, 2014, respectively.		500			500
Common stock, $0.0001 par value, 750,000,000 shares authorized, 36,266,989 (unaudited) and 34,512,660 shares issued and outstanding at March 31, 2015 and June 30, 2014, respectively.		3,626			3,451
Additional paid-in capital		1,943,091			162,221
Accumulated deficit		(427,425	)		(119,852	)
Total stockholders' equity		1,519,792			46,320
Total Liabilities and Stockholders' Equity	$	1,711,693		$	76,779

See accompanying notes to condensed unaudited financial statements.

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APPYEA, INC.
CONDENSED STATEMENT OF OPERATIONS
(unaudited)
	Three Months Ended			Three Months Ended			Nine Months Ended			Nine Months Ended
	March 31, 2015			March 31, 2014			March 31, 2015			March 31, 2014
Revenue	$	871		$	2,301			2,950			6,968
Operating costs:
Sales and marketing		149			84			17,436			2,721
Legal and professional fees		164,632			30,879			185,785			43,332
General and administrative		1,649			4,747			21,354			7,451
Depreciation		15,615			10,615			40,177			31,438
Total operating costs		182,045			46,325			264,752			84,942
Loss from operations		(181,174	)		(44,024	)		(261,802	)		(77,974	)
Other income (expense)
Change in value of derivative liability		4,979			—			6,929			—
Interest expense		(26,370	)		(687	)		(52,699	)		(2,400	)
Net other income (expense)		(21,391	)		(687	)		(45,770	)		(2,400	)
Net loss	$	(202,565	)	$	(44,711	)		(307,573	)	$	(80,374	)
Loss per share, basic and diluted	$	(0.01	)		0.00	*		(0.01	)		0.00	*
Weighted average number of shares outstanding, basic and diluted		34,541,979			34,491,660			36,266,989			34,491,660

* Denotes a loss of less than $(0.01) per share

See accompanying notes to condensed unaudited financial statements.

4

APPYEA, INC.
CONDENSED STATEMENTS OF CASH FLOWS
(unaudited)
	Nine Months Ended			Nine Months Ended
	March 31, 2015			March 31, 2014
CASH FLOWS PROVIDED BY (USED IN) OPERATING ACTIVITIES
Net loss	$	(307,573	)	$	(80,374	)
Adjustments to reconcile net loss to net cash provided by (used in)
operating activities:
Depreciation expense		40,177			31,438
Deferred financing costs		—			24,661
Consulting fees paid in stock		146,483			—
Amortization of debt discount		22,516			—
Interest on origination		24,559			—
Change in value of derivative liabilities		(6,929	)		—
Changes in operating assets and liabilities:
Accounts receivable		11			1,307
Prepaid expenses		—			(455	)
Accounts payable		10,672			(5,430	)
Accruals		5,624			2,403
Net cash provided by (used in)  operating activities		(64,460	)		(26,450	)
CASH FLOWS USED IN INVESTING ACTIVITIES
Development costs associated with mobile application software		—			(6,000	)
Net cash used in investing activities		—			(6,000	)
CASH FLOWS PROVIDED BY FINANCING ACTIVITIES
Issuance of common stock for cash		23,250			—
Deferred financing costs expensed (incurred)		—			(4,261	)
Proceed of convertible notes payable		47,000			10,000
Repayment of convertible notes payable		(2,000	)		(2,000	)
Net cash provided by financing activities		68,250			3,739
Net change in cash and cash equivalents		3,790			(28,711	)
Cash and cash equivalents at beginning of period		4,404			31,150
Cash and cash equivalents at end of period	$	8,194		$	2,439
NON CASH INVESTING ACTIVITIES
Purchase of fixed assets with debt	$	60,000		$	—
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:
Cash paid  for :
Interest	$	—		$	—
Income taxes	$	—		$	—

See accompanying notes to condensed unaudited financial statements.

5

App Yea, Inc.

NOTES TO CONDENSED FINANCIAL STATEMENTS FOR THE THREE AND NINE MONTH PERIODS ENDED MARCH 31, 2015 AND 2014

(UNAUDITED)

1. NATURE OF OPERATIONS

AppYea, Inc. ("AppYea", "the Company", "we" or "us") was incorporated in the State of South Dakota on November 26, 2012 to engage in the acquisition, purchase, maintenance and creation of mobile software applications. The Company is in the development stage with no significant revenues and a limited operating history.

The Company's common stock is traded on the OTC Markets (www.otcmarkets.com) under the symbol "APYP".  The first day of trading on the OTC Markets was December 15, 2014.

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

The Company's fiscal year end is June 30. The accompanying unaudited interim condensed financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and the rules and regulations of the Securities and Exchange Commission ("SEC") for interim financial reporting and are presented in US dollars. Accordingly, these unaudited interim condensed financial statements do not include all information and footnote disclosures required for an annual set of financial statements prepared under United States generally accepted accounting principles. In the opinion of our management, all adjustments, consisting of normal recurring adjustments, considered necessary for a fair presentation of the financial position, results of operations and cash flows as of March 31, 2015 and for the interim periods presented herein have been reflected in these unaudited interim condensed financial statements and the notes thereto. Interim results included herein are not necessarily indicative of the results to be expected for the fiscal year as a whole. These unaudited interim condensed financial statements should be read in conjunction with the audited financial statements and accompanying notes for the fiscal year ended June 30, 2014, included in its Annual Report on Form 10-K filed on October 14, 2014.

Use of Estimates and Assumptions

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

Cash and Cash Equivalents

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

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Fixed Assets

The Company's fixed assets represent mobile applications that is has purchased and upgrades that it has made to these applications. These mobile applications and any upgrades are being amortized over their useful lives of 3 years.  The Company also purchased a pre-owned vehicle.  Due to the age of the vehicle, it is being amortized over the useful life of 3 years.

Deferred Costs

Offering costs with respect to issue of common stock, warrants or options by the Company are initially deferred and ultimately offset against the proceeds from these equity transactions if successful or expensed if the proposed equity transaction is unsuccessful.

Financial Instruments 

Fair value measurements are determined based on the assumptions that market participants would use in pricing an asset or liability.  ASC 820-10 establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available.

FASB ASC 820 establishes a fair value hierarchy that prioritizes the use of inputs used in valuation methodologies into the following three levels:

 Level 1: Quoted prices (unadjusted) for identical assets or liabilities in active markets. A quoted price in an active market provides the most reliable evidence of fair value and must be used to measure fair value whenever available.

 Level 2: Significant other observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data.

 Level 3: Significant unobservable inputs that reflect a reporting entity's own assumptions about the assumptions that market participants would use in pricing an asset or liability. For example, level 3 inputs would relate to forecasts of future earnings and cash flows used in a discounted future cash flows method.

The carrying values of cash, accounts receivable, accounts payable, prepaid expenses, accounts payable, accruals and convertible notes payable approximate their fair value due to the short-term maturities of these instruments.

Derivative Financial Instruments

The Company does not use derivative instruments to hedge exposures to cash flow, market or foreign currency risks. We evaluate all of our financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported in the statements of operations. For stock-based derivative financial instruments, the Company used a Black Scholes valuation model to value the derivative instruments at inception and on subsequent valuation dates. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative liabilities are classified in the balance sheet as current or non-current based on whether or not net-cash settlement or conversion of the instrument could be required within 12 months of the balance sheet date.

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Revenue Recognition

The Company generates it revenue from the sale of its mobile software applications through online mobile applications stores. Revenue is recognized in accordance with Staff Accounting Bulletin ("SAB") No. 104, "Revenue Recognition", when the following criteria are met: persuasive evidence of an arrangement exists, delivery of the product has occurred, the fee is fixed or determinable, and collectability is probable. The Company has no remaining obligation to customers after the date on which its customers purchase its mobile software applications.

Research and Development Costs

Costs incurred in research and development activities are expensed as incurred.

Advertising cost

Advertising costs were expensed as incurred.  Advertising costs of $149 and $17,436 (2015) and $84 and $2,721 (2014) were incurred during the three and nine months ended March 31, 2015 and 2014, respectively.

Comprehensive Income (Loss)

Comprehensive income is defined as all changes in stockholders' equity (deficit), exclusive of transactions with owners, such as capital investments. Comprehensive income includes net income or loss, changes in certain assets and liabilities that are reported directly in equity such as translation adjustments on investments in foreign subsidiaries and unrealized gains (losses) on available-for-sale securities. From the Company's Inception there were no differences between its comprehensive loss and net loss.

Income Taxes

The Company accounts for income taxes in accordance with FASB ASC 740 "Income Taxes". Under FASB ASC 740, deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial statement reported amounts at each period end, based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amounts expected to be realized. The provision for income taxes represents the tax expense for the period, if any, and the change during the period in deferred tax assets and liabilities. FASB ASC 740 also provides criteria for the recognition, measurement, presentation and disclosure of uncertain tax positions. Under FASB ASC 740, the impact of an uncertain tax position on the income tax return may only be recognized at the largest amount that is more-likely-than-not to be sustained upon audit by the relevant taxing authority. At March 31, 2015 and June 30, 2014, a full deferred tax asset valuation allowance has been provided and no deferred tax asset has been recorded.

8

Basic and Diluted Net Income (Loss) per Share

The Company computes net income (loss) per share in accordance with ASC 260, "Earnings per Share" which requires presentation of both basic and diluted earnings per share (EPS) on the face of the income statement. Basic EPS is computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of common shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period including stock options, using the treasury stock method, and convertible preferred stock, using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential common shares if their effect is anti-dilutive. During the three and nine month periods ended March 31, 2015 and 2014, there were shares of convertible preferred stock outstanding and conversion privileges attached to convertible promissory notes payable. The common share equivalents of these securities have not been included in the calculations of loss per share because such inclusions would have an anti-dilutive effect as the Company has incurred losses during the three and nine month periods ended March 31, 2015 and 2014.

Business Segments

The Company believes that its activities for the periods presented herein comprised a single segment.

Recent Accounting Pronouncements

The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on our financial statements. 

3. GOING CONCERN AND LIQUIDITY

At March 31, 2015, the Company had cash of $8,194 and current liabilities of $191,901 and has incurred losses of $427,425 since Inception (November 26, 2012).

The Company anticipates future losses in its business.

In our financial statements for the period Inception (November 26, 2012) to June 30, 2014, the Report of the Independent Registered Public Accounting Firm includes an explanatory paragraph that describes substantial doubt about our ability to continue as a going concern.

9

The Company's ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and/or obtaining the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. There is no assurance that this series of events will be satisfactorily completed.

4. FIXED ASSETS

As of March 31, 2015 and June 30, 2014, the balance of fixed assets represented mobile application software as follows:

	March 13,			June 30,
	2015			2014
Cost	$			$
Mobile applications		179,870			128,175
Automobile		8,305			-
Accumulated depreciation		(95,988	)		(55,811	)
Net book value	$	92,187		$	72,364

Depreciation expenses of $15,615 and $40,177 (2015) and $10,615 and $31,438 (2014) were incurred during the three and nine months ended March 31, 2015 and 2014, respectively.

5. CONVERTIBLE LOANS – RELATED PARTIES

On February 9, 2015, the Company issued a $15,000 convertible promissory note payable. The unsecured convertible promissory note payable is due upon demand and carried an interest rate of 12% per annum. The note payable is convertible at the option of the holder, at 50% of the lowest traded price for the 60 days preceding conversion as posted on the OTC Markets or on such US National Exchange upon which the Company may be listed.

Effective February 9, 2015, the Company evaluated the terms of the conversion features of the convertible debenture in accordance with ASC Topic No. 815 - 40, Derivatives and Hedging - Contracts in Entity's Own Stock and determined it is indexed to the Company's common stock and that the conversion features meet the definition of a liability and therefore bifurcated the conversion feature and accounted for it as a separate derivative liability.

The Company valued the conversion feature at the issue date (February 9, 2015) at $21,817 using the Black Scholes valuation model with the following assumptions: dividend yield of zero, 12 months to maturity, risk free interest rate of 0.25% and a volatility over the 12 month period of 168%.  $15,000 of the value assigned to the derivative liability was recognized as a debt discount on the convertible debenture.  The debt discount was recorded as a reduction (contra-liability) to the convertible debenture and is being amortized over the life of the convertible debenture.  The balance of $6,817 of the value assigned to the derivative liability was recognized as origination interest on the derivative liability and expensed on the issue date of the convertible note payable.

ASC 815 requires we assess the fair market value of derivative liability at the end of each reporting period and recognize any change in the fair market value as another income or expense item.

10

At March 31, 2015, the Company revalued the conversion feature of the convertible debenture using the Black Scholes valuation model with the following assumptions: 10 month and 9 days risk free interest rate of 0.139% and volatility over a 10 month and 9 days period of 168% and determined that, since the issue date of the convertible note payable, the fair value of our derivative liability had decreased by $325 to $21,492.  Accordingly we recognized a corresponding gain on derivative liability in conjunction with this revaluation.

On March 13, 2015, the Company issued a $10,000 convertible promissory note payable. The unsecured convertible promissory note payable is due upon demand and carries an interest rate of 12% per annum. The note payable is convertible at the option of the holder, at 50% of the lowest traded price for the 60 days preceding conversion as posted on the OTC Markets or on such US National Exchange upon which the Company may be listed.

Effective March 13, 2015, the Company evaluated the terms of the conversion features of the convertible debenture in accordance with ASC Topic No. 815 - 40, Derivatives and Hedging - Contracts in Entity's Own Stock and determined it is indexed to the Company's common stock and that the conversion features meet the definition of a liability and therefore bifurcated the conversion feature and accounted for it as a separate derivative liability.

The Company valued the conversion feature at the issue date (March 13, 2015) at $14,552 using the Black Scholes valuation model with the following assumptions: dividend yield of zero, 12 months to maturity, risk free interest rate of 0.23% and a volatility over the 12 month period of 168%.  $10,000 of the value assigned to the derivative liability was recognized as a debt discount on the convertible debenture.  The debt discount was recorded as a reduction (contra-liability) to the convertible debenture and is being amortized over the life of the convertible debenture.  The balance of $4,552 of the value assigned to the derivative liability was recognized as origination interest on the derivative liability and expensed on the issue date of the convertible note.

ASC 815 requires we assess the fair market value of derivative liability at the end of each reporting period and recognize any change in the fair market value as another income or expense item.

At March 31, 2015, the Company revalued the conversion feature of the convertible debenture using the Black Scholes valuation model with the following assumptions: 11 months and 17 day risk free interest rate of 0.250% and volatility over an 11 month and 17 day period of 168% and determined that, since the issue date, the fair value of our derivative liability had decreased by $67 to $14,485.  Accordingly we recognized a corresponding gain on derivative liability in conjunction with this revaluation.

ASC 815 requires we assess the fair market value of derivative liability at the end of each reporting period and recognize any change in the fair market value as another income or expense item.

At March 31, 2015, the Company revalued the conversion feature of the $15,000 convertible debenture issued on April 2, 2013 using the Black Scholes valuation model with the following assumptions: 8 month and 15 day risk free interest rate of 0.172% and volatility over a 8 month and 15 day period of 167% and determined that, since the last day of the previous quarter, the fair value of our derivative liability had decreased by $6,797 to $23,698.  Accordingly we recognized a corresponding gain on derivative liability in conjunction with this revaluation.

At March 31, 2015, the Company revalued the conversion feature of the $10,000 convertible debenture issued on January 9, 2014 using the Black Scholes valuation model with the following assumptions: 8 month and 15 days risk free interest rate of 0.172% and volatility over a 8 month and 15 day period of 167% and determined that, since the last day of the previous quarter, the fair value of our derivative liability had increased by $1,699 to $14,859.  Accordingly we recognized a corresponding loss on derivative liability in conjunction with this revaluation.

11

At March 31, 2015, the Company revalued the conversion feature of the $22,000 convertible debenture issued on October 14, 2014 using the Black Scholes valuation model with the following assumptions: 6 month and 2 week risk free interest rate of 0.140% and volatility over a 6 month and 2 week period of 163% and determined that, since the last day of the previous quarter, the fair value of our derivative liability had increased by $3,175 to $29,884.  Accordingly we recognized a corresponding loss on derivative liability in conjunction with this revaluation.

At March 31, 2015, the Company revalued the conversion feature of the $60,000 convertible debenture issued on October 15, 2014 using the Black Scholes valuation model with the following assumptions: 6 month and 2 week risk free interest rate of 0.140% and volatility over a 6 month and 2 week period of 163% and determined that, since the last day of the previous quarter, the fair value of our derivative liability had increased by $6,963 to $68,931.  Accordingly we recognized a corresponding loss on derivative liability in conjunction with this revaluation.

As of March 31, 2015, the Company had convertible loans outstanding of $132,000, and, during the period ended March 31, 2015, interest of $9,661 was accrued on these outstanding borrowings net of unamortized debt discount of $113,949.

6. COMMITMENTS AND CONTINGENCIES

Leases and Long term Contracts

The Company has not entered into any long term leases, contracts or commitments.

Legal

To the best of the Company's knowledge and belief, no legal proceedings are currently pending or threatened.

Consulting Agreements

On March 9, 2015, the Company entered into a consulting agreement with the Cicero Consulting Group, LLC for the term of 12 months, and automatically renew for an additional 12 months unless terminated by the Company.  The Company valued this agreement in accordance with ASC505-50 as an Equity-Based Payment to Non-Employees at the current market price of the common stock.  The Company paid the consultant a commencement fee in the form of 1,723,329 shares of restricted common stock at the current market price, as of March 9, 2015, of $1.02.

7. SHAREHOLDERS' EQUITY

Convertible Preferred Stock

The Company is authorized to issue 5,000,000 shares of convertible preferred stock at a par value of $0.0001.

12

A convertible preferred share is convertible into 100 shares of common stock and has the voting rights of 1,000 share of common stock.

As of March 31, 2015 and June 30, 2014, 5,000,000 shares of the Company's convertible preferred stock were issued and outstanding.

Common Stock

The Company is authorized to issue 750,000,000 shares of common stock at a par value of $0.0001.

In September 2014, the Company issued 20,000 shares of common stock, at $0.75 per share, to one investor, for cash consideration of $15,000; and 3,000 shares of common stock, at $0.75 per share, to a second investor, for cash consideration of $2,250.

In March 2015, the Company issued 1,723,329 shares of common stock to the Cicero Consulting Group, LLC in exchange for a consulting agreement for the term of 12 months, with the option to automatically renew for an additional 12 months, unless terminated by the Company.

In March 2015, the Company issued 4,000 shares of common stock, at $0.75 per share, to 1 investor, for cash consideration of $3,000; and 4,000 shares of common stock, at $0.75 per share, to 1 investor, for cash consideration of $3,000.

As of March 31, 2015, 36,266,989 shares of the Company's common were issued and outstanding.

8. RELATED PARTY TRANSACTIONS

The President of the Company provides management and office premises to the Company for no compensation.

9. INCOME TAXES

The Company follows ASC 740. Deferred income taxes reflect the net effect of (a) temporary difference between carrying amounts of assets and liabilities for financial purposes and the amounts used for income tax reporting purposes, and (b) net operating loss carry-forwards. No net provision for refundable Federal income tax has been made in the accompanying statement of loss because no recoverable taxes were paid previously. Similarly, no deferred tax asset attributable to the net operating loss carry-forward has been recognized, as it is not deemed likely to be realized.

The provision for refundable federal income tax at 34% consists of the following for the periods ending:

	Three months ended			Three months ended
	March 31,			March 31,
	2015			2014
Federal income tax benefit attributed to:
Net operating loss	$	202,565		$	44,711
Valuation		(202,565	)		(44,711	)
Net benefit	$	—		$	—

	Nine months ended			Nine months ended
	March 31,			March 31,
	2015			2014
Federal income tax benefit attributed to:
Net operating loss	$	307,573		$	80,374
Valuation		(307,573	)		(80,374	)
Net benefit	$	—		$	—

13

The cumulative tax effect at the expected rate of 34% of significant items comprising our net deferred tax amount is as follows: 

	Quarter ended			Quarter Ended
	March 31,			June 30,
	2015			2014
Deferred tax attributed:
Net operating loss carryover	$	145,325		$	40,750
Less: change in valuation allowance		(145,325	)		(40,750	)
Net deferred tax asset	$	—		$	—

At March 31, 2015 the Company had an unused net operating loss carry-forward approximating $427,425 that is available to offset future taxable income; the loss carry-forward will start to expire in 2033.

10. SUBSEQUENT EVENTS

The Company has evaluated subsequent events through the date of the issuance of these audited financial statements and the Company did not have any material recognizable subsequent events.

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Item 2.  Management's Discussion and Analysis of Financial Condition and Results of Operation

Introduction

The following discussion and analysis was prepared to supplement information contained in the accompanying financial statements and is intended to provide certain details regarding the Company's financial condition as of March 31, 2015, and the results of operations for the three and nine months ended March 31, 2015.  It should be read in conjunction with the unaudited financial statements and notes thereto contained in this report as well as the audited financial statements included in the Company's Annual Report on Form 10-K filed on October 14, 2014 for the year ended June 30, 2014.

Overview

AppYea, Inc. ("AppYea," "we," "our," "us," or the "Company") was incorporated in the State of South Dakota on November 26, 2012. We are engaged in the acquisition, purchase, maintenance and creation of mobile software applications (or "apps"). The Company's current business plans include the marketing of its mobile applications, as well the expansion of its mobile application portfolio through the acquisition of third party developed mobile applications and/or mobile applications development companies. The Company has derived revenue by way of the sale of its developed and acquired mobile applications as well as through advertisement integration. The Company currently uses advertising integration in the free versions of our mobile applications that are downloaded by consumers. The Company plans to continue using advertisement integration in the free versions of its mobile apps. However, at the time of the initial download, or at any time after the initial download of our application, the consumer can choose to pay for the full, "ad-free," version of the application, at which time the advertisements are removed. We currently have 13 fully developed gaming applications, as well as a group of 14 applications that provide wait times at various amusement parks, and 23 additional source code applications that operate in the following categories: Business, Education, Entertainment, Finance, Lifestyle, Medical, Music, Navigation, News, Travel, Utilities and Wellness.

The Company is currently focused on the sale of its fully developed applications to mobile phone users, and finalizing the development of its source code applications.

The Company is currently actively seeking acquisitions of developed mobile applications and/or mobile applications development companies, however, we currently do not have any proposals or arrangements to enter into any acquisition or other business combinations.

Results of Operations

We generated revenue of $871 and $2,301 for the three months ended March 31, 2015 and 2014, respectively. We generated revenue of $2,950 during the nine months ended March 31, 2015 and generated revenue of $6,968 for the nine month period ended March 31, 2014. For both the three and nine months ended March 31, 2015, we had a smaller mobile apps offering than in the corresponding periods during the prior year. During our limited history, we have generated nominal revenue and have very little operating history upon which to evaluate our business.

Operating expenses, which consisted of sales and marketing costs, legal and professional fees, general and administrative expenses, and depreciation expense, were $182,045 and $46,325, for the three months ended March 31, 2015 and 2014, respectively, an increase of $135,720. During the nine months ended March 31, 2015, we incurred operating expenses of $264,752 and incurred operating expenses of $84,942 for the nine months ended March 31, 2014, an increase of $179,870. Operating expense increases during both the three and  nine months ended March 31, 2015 were primarily the result of $146,383 of consulting expenses in the periods as well as an increase in our sales and marketing efforts during the nine months ended March 31, 2015.

As a result of the foregoing, we incurred losses of $202,565 and $44,711 during the three months ended March 31, 2015 and 2014, respectively and losses of $307,573 and $80,374 for the nine months ended March 31, 2015 and 2014, respectively.

Our activities have been entirely directed at the development of our internal apps, the acquisition of third party apps, and the sourcing of capital to fund these activities.

15

Liquidity and Capital Resources

As of March 31, 2015, we had cash or cash equivalents of $8,194.

Net cash used in operating activities was $64,460 for the nine months ended March 31, 2015 and $26,450 for the nine months ended March 31, 2014. At March 31, 2015 our operating activities and available capital resources were not sufficient to fund our operations going forward. In addition, we had an increased net loss and a substantial increase in stock based consulting expenses during the nine ended March 31, 2015 as compared to the nine months ended March 31, 2014.

Net cash used in investing activities was $0 for the nine months ended March 31, 2015 and $6,000 for the nine months ended March 31, 2014. The Company is currently seeking acquisition targets and subject to our executing any purchase agreements, we may have significant cash outlays for investing activities. Should we close on any acquisitions, we will most likely need to sell additional securities and/or borrow additional funds in order to fund such acquisitions and to meet our business objectives during the next twelve months.

Net cash provided by financing activities for the nine months ended March 31, 2015 was $68,250, compared to $3,739 provided by financing activities for the nine months ended March 31, 2014. During the nine months ended March 31, 2015 we received $23,250 from the sale of shares of our common stock for cash, issued convertible notes in an amount of $47,000 and repaid $2,000 of the balance of the convertible notes.

As of March 31, 2015, our total assets were $1,711,693 and our total liabilities were $191,901. Included in our assets of as of March 31, 2015 was $8,194 of cash, $1,611,313 of prepaid expenses and fixed assets of $92,187.

Plan of Operation and Funding

During the next twelve months, we anticipate that our principal sources of liquidity will consist of any, or all, of the following: 1) proceeds from sales of our common stock, 2) revenue generated from our operations, and 3) additional debt borrowings. While we are presently generating revenue and we anticipate our revenue will continue to increase, we are currently operating at a loss.

On a long-term basis, our ability to ultimately achieve and maintain profitability and positive cash flow is dependent upon our ability to successfully continue to develop our products and our ability to generate revenues.

CAUTIONARY STATEMENT CONCERNING FORWARD-LOOKING STATEMENTS

This report contains "forward-looking statements" within the meaning of the Private Securities Litigation Reform Act of 1995. These statements are subject to risks and uncertainties and are based on the beliefs and assumptions of management and information currently available to management. The use of words such as "believes", "expects", "anticipates", "intends", "plans", "estimates", "should", "likely" or similar expressions, indicates a forward-looking statement.

The identification in this report of factors that may affect our future performance and the accuracy of forward-looking statements is meant to be illustrative and by no means exhaustive. All forward-looking statements should be evaluated with the understanding of their inherent uncertainty.

Factors that could cause our actual results to differ materially from those expressed or implied by forward-looking statements include, but are not limited to:

· Trends affecting the Company's financial condition, results of operations or future prospects;

· The Company's business and growth strategies;

· The Company's financing plans and forecasts;

· The factors that we expect to contribute to our success and the Company's ability to be successful in the future;

· The Company's business model and strategy for realizing positive results as sales increase;

· Competition, including the Company's ability to respond to such competition and its expectations regarding continued competition in the market in which the Company competes;

· Expenses;

16

· The Company's expectations with respect to continued disruptions in the global cap ital markets and reduced levels of consumer spending and the impact of these trends on its financial results;

· The Company's ability to meet its projected operating expenditures and the costs associated with development of new projects;

· The Company's ability to pay dividends or to pay any specific rate of dividends, if declared;

· The impact of new accounting pronouncements on its financial statements;

· That the Company's cash flows from operating activities will be sufficient to meet its projected operating expenditures for the next twelve months;

· The Company's market risk exposure and efforts to minimize risk;

· Development opportunities and its ability to successfully take advantage of such opportunities;

· Regulations, including anticipated taxes, tax credits or tax refunds expected;

· The outcome of various tax audits and assessments, including appeals thereof, timing of resolution of such audits, the Company's estimates as to the amount of taxes that will ultimately be owed and the impact of these audits on the Company's financial statements;

· The Company's overall outlook including all statements under Management's Discussion and Analysis or Plan of Operation;

· That estimates and assumptions made in the preparation of financial statements in conformity with US GAAP may differ from actual results; and

· Expectations, plans, beliefs, hopes or intentions regarding the future.

Item 3.  Quantitative and Qualitative Disclosure About Market Risk.

Smaller reporting companies are not required to provide the information required by this item.

Item 4.  Controls and Procedures.

Evaluation of Disclosure Controls and Procedures

The Company's management conducted an evaluation of the effectiveness of the Company's disclosure controls and procedures (as such term is defined in Rule 13a-15(e) and Rule 15d-15(e) under the 1934 Act) pursuant to Rule 13a-15 under the 1934 Act.  The Company's disclosure controls and procedures are designed to ensure that information required to be disclosed in the reports it files or submits under the 1934 Act is recorded, processed, summarized and reported on a timely basis and that such information is communicated to management and the Company's board of directors to allow timely decisions regarding required disclosure.

Based on this evaluation, it has been concluded that the design and operation of our disclosure controls and procedures are not effective since the following material weaknesses exist:

· Since inception our chief executive officer also functions as our chief financial officer.  As a result, our officers may not be able to identify errors and irregularities in the financial statements and reports.

· We were unable to maintain full segregation of duties within our financial operations due to our reliance on limited personnel in the finance function.  While this control deficiency did not result in any material adjustments to our financial statements, it could have resulted in a material misstatement that might have been prevented or detected by a segregation of duties.

· Documentation of all proper accounting procedures is not yet complete.

To the extent reasonably possible given our limited resources, as financial resources become available we intend to take measures to cure the aforementioned weaknesses, including, but not limited to, the following:

· Increasing the capacity of our qualified financial personnel to ensure that accounting policies and procedures are consistent across the organization and that we have adequate control over financial statement disclosures.

Changes in Internal Control over Financial Reporting

There were no changes in our internal control over financial reporting that occurred during the last fiscal quarter that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

17

PART II. OTHER INFORMATION

Item 1.Legal Proceedings.

To the best of the Company's knowledge and belief, no legal proceedings are currently pending or threatened.

Item 1A.Risk Factors.

We are not required to provide this information as we are a Smaller Reporting Company.

Item 2.Unregistered Sales of Equity Securities and Use of Proceeds.

In March 2015, the Company issued 4,000 shares of common stock, at $0.75 per share, to 1 investor, for cash consideration of $3,000; and 4,000 shares of common stock, at $0.75 per share, to 1 investor, for cash consideration of $3,000.

Item 3.Default Upon Senior Securities.

None.

Item 4.Mine Safety Disclosures.

Not applicable.

Item 5.Other Information.

None.

Item 6.Exhibits

31 Certification pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 for Jackie Williams.

32 Certification pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 for Jackie Williams.

101.INS*    XBRL Instance Document

101.SCH*   XBRL Taxonomy Schema

101.CAL*   XBRL Taxonomy Calculation Linkbase

101.DEF*    XBRL Taxonomy Definition Linkbase

101.LAB*    XBRL Taxonomy Label Linkbase

101.PRE*     XBRL Taxonomy Presentation Linkbase

* Furnished herewith. XBRL (eXtensible Business Reporting Language) information is furnished and not filed or a part of a registration statement or prospectus for purposes of Sections 11 or 12 of the Securities Act of 1933, as amended, is deemed not filed for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, and otherwise is not subject to liability under these sections.

18

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.

APPYEA, INC.

Date:  May 20, 2015

By:  /s/ Jackie Williams

Jackie Williams, President, Principal Financial Officer, Principal Accounting Officer, and Director

19

EX-31

EXHIBIT 31

Certification of Chief Executive Officer and Chief Financial Officer

I, Jackie Williams, certify that;

1. I have reviewed this quarterly report on Form 10-Q of AppYea, Inc. for the quarter ended March 31, 2015;

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 the 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.

May 20, 2015	/s/ Jackie Williams
	Jackie Williams, Principal Executive  Officer and Principal Financial Officer

EX-32

EXHIBIT 32

CERTIFICATION PURSUANT TO

18 U.S.C. Sec.1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the quarterly report of AppYea, Inc. (the "Company") on Form 10-Q for the quarter ended March 31, 2014, as filed with the Securities Exchange Commission on the date hereof (the "Report"), Jackie Williams, the Principal Executive Officer and Principal Financial Officer of the Company, certifies pursuant to 18 U.S.C. Sec. 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 the Report fairly presents, in all material respects, the financial condition and results of operation of the company.

This certificate is being made for the exclusive purpose of compliance by the Chief Executive Officer and the Chief Financial Officer of the Company with the requirements of Section 906 of the Sarbanes-Oxley Act of 2002, and may not be disclosed, distributed or used by any person or for any reason other than as specifically required by law.

May 20, 2015	/s/ Jackie Williams
	Jackie Williams, Principal Executive  Officer and Principal Financial Officer

XML

COMMITMENTS AND CONTINGENCIES (Detail Textuals) (Consulting agreement, Cicero Consulting Group, LLC, USD $)	0 Months Ended
	Mar. 09, 2015
Consulting agreement | Cicero Consulting Group, LLC
Commitments And Contingencies Disclosure [Line Items]
Term of agreement	12 months
Additional term of agreement	12 months
Number of shares of restricted common stock issued	1,723,329
Current market price	$ 1.02

XML

FIXED ASSETS

9 Months Ended

Mar. 31, 2015

Property, Plant and Equipment [Abstract]

FIXED ASSETS

4. FIXED ASSETS

As of March 31, 2015 and June 30, 2014, the balance of fixed assets represented mobile application software as follows:

	March 13,			June 30,
	2015			2014
Cost	$			$
Mobile applications		179,870			128,175
Automobile		8,305			-
Accumulated depreciation		(95,988	)		(55,811	)
Net book value	$	92,187		$	72,364

Depreciation expenses of $15,615 and $40,177 (2015) and $10,615 and $31,438 (2014) were incurred during the three and nine months ended March 31, 2015 and 2014, respectively.

XML

INCOME TAXES (Detail Textuals) (USD $)	9 Months Ended
	Mar. 31, 2015
Income Tax Disclosure [Abstract]
Federal income tax rate	34.00%
Net operating loss carry-forward	$ 427,425

XML

INCOME TAXES - Deferred tax (Details 1) (USD $)	Mar. 31, 2015	Jun. 30, 2014
Deferred tax attributed:
Net operating loss carryover	$ 145,325	$ 40,750
Less: change in valuation allowance	(145,325)	(40,750)
Net deferred tax asset

XML

GOING CONCERN AND LIQUIDITY

9 Months Ended

Mar. 31, 2015

Going Concern And Liquidity [Abstract]

GOING CONCERN AND LIQUIDITY

3. GOING CONCERN AND LIQUIDITY

At March 31, 2015, the Company had cash of $8,194 and current liabilities of $191,901 and has incurred losses of $427,425 since Inception (November 26, 2012).

The Company anticipates future losses in its business.

In our financial statements for the period Inception (November 26, 2012) to June 30, 2014, the Report of the Independent Registered Public Accounting Firm includes an explanatory paragraph that describes substantial doubt about our ability to continue as a going concern.

The Company's ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and/or obtaining the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. There is no assurance that this series of events will be satisfactorily completed.

XML

CONDENSED BALANCE SHEETS (unaudited) (USD $)	Mar. 31, 2015	Jun. 30, 2014
Current Assets
Cash and cash equivalents	$ 8,194	$ 4,404
Accounts receivable		11
Prepaid expenses	1,611,313
Total current assets	1,619,507	4,415
Fixed assets (net of accumulated depreciation of $95,988 (unaudited) and $55,811, respectively)	92,187	72,364
Total assets	1,711,693	76,779
Current liabilities
Accounts payable	11,094	422
Derivative liabilities	154,095
Convertible loans, net of debt discounts - related parties	26,712	30,037
Total current liabilities	191,901	30,459
Total liabilities	191,901	30,459
Commitments and contingencies (note 6)
Stockholders' equity:
Convertible preferred stock, $0.0001 par value, 5,000,000 shares authorized, 5,000,000 shares issued and outstanding at March 31, 2015 (unaudited) and June 30, 2014, respectively.	500	500
Common stock, $0.0001 par value, 750,000,000 shares authorized, 36,266,989 (unaudited) and 34,512,660 shares issued and outstanding at March 31, 2015 and June 30, 2014, respectively.	3,626	3,451
Additional paid-in capital	1,943,091	162,221
Accumulated deficit	(427,425)	(119,852)
Total stockholders' equity	1,519,792	46,320
Total Liabilities and Stockholders' Equity	$ 1,711,693	$ 76,779

XML

NATURE OF OPERATIONS

9 Months Ended

Mar. 31, 2015

Organization, Consolidation and Presentation of Financial Statements [Abstract]

NATURE OF OPERATIONS

1. NATURE OF OPERATIONS

AppYea, Inc. ("AppYea", "the Company", "we" or "us") was incorporated in the State of South Dakota on November 26, 2012 to engage in the acquisition, purchase, maintenance and creation of mobile software applications. The Company is in the development stage with no significant revenues and a limited operating history.

The Company's common stock is traded on the OTC Markets (www.otcmarkets.com) under the symbol "APYP".  The first day of trading on the OTC Markets was December 15, 2014.

XML

FIXED ASSETS (Detail Textuals) (USD $)	3 Months Ended		9 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2015	Mar. 31, 2014
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 15,615	$ 10,615	$ 40,177	$ 31,438

XML

CONVERTIBLE LOANS - RELATED PARTIES (Detail Textuals 1) (USD $)	Mar. 31, 2015
Debt Disclosure [Abstract]
Convertible loans outstanding	$ 132,000
Accrued interest	9,661
Unamortized debt discount	$ 113,949

XML

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

9 Months Ended

Mar. 31, 2015

Accounting Policies [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

The Company's fiscal year end is June 30. The accompanying unaudited interim condensed financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and the rules and regulations of the Securities and Exchange Commission ("SEC") for interim financial reporting and are presented in US dollars. Accordingly, these unaudited interim condensed financial statements do not include all information and footnote disclosures required for an annual set of financial statements prepared under United States generally accepted accounting principles. In the opinion of our management, all adjustments, consisting of normal recurring adjustments, considered necessary for a fair presentation of the financial position, results of operations and cash flows as of March 31, 2015 and for the interim periods presented herein have been reflected in these unaudited interim condensed financial statements and the notes thereto. Interim results included herein are not necessarily indicative of the results to be expected for the fiscal year as a whole. These unaudited interim condensed financial statements should be read in conjunction with the audited financial statements and accompanying notes for the fiscal year ended June 30, 2014, included in its Annual Report on Form 10-K filed on October 14, 2014.

Use of Estimates and Assumptions

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

Cash and Cash Equivalents

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

Fixed Assets

The Company's fixed assets represent mobile applications that is has purchased and upgrades that it has made to these applications. These mobile applications and any upgrades are being amortized over their useful lives of 3 years.  The Company also purchased a pre-owned vehicle.  Due to the age of the vehicle, it is being amortized over the useful life of 3 years.

Deferred Costs

Offering costs with respect to issue of common stock, warrants or options by the Company are initially deferred and ultimately offset against the proceeds from these equity transactions if successful or expensed if the proposed equity transaction is unsuccessful.

Financial Instruments 

Fair value measurements are determined based on the assumptions that market participants would use in pricing an asset or liability.  ASC 820-10 establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available.

FASB ASC 820 establishes a fair value hierarchy that prioritizes the use of inputs used in valuation methodologies into the following three levels:

 Level 1: Quoted prices (unadjusted) for identical assets or liabilities in active markets. A quoted price in an active market provides the most reliable evidence of fair value and must be used to measure fair value whenever available.

 Level 2: Significant other observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data.

 Level 3: Significant unobservable inputs that reflect a reporting entity's own assumptions about the assumptions that market participants would use in pricing an asset or liability. For example, level 3 inputs would relate to forecasts of future earnings and cash flows used in a discounted future cash flows method.

The carrying values of cash, accounts receivable, accounts payable, prepaid expenses, accounts payable, accruals and convertible notes payable approximate their fair value due to the short-term maturities of these instruments.

Derivative Financial Instruments

The Company does not use derivative instruments to hedge exposures to cash flow, market or foreign currency risks. We evaluate all of our financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported in the statements of operations. For stock-based derivative financial instruments, the Company used a Black Scholes valuation model to value the derivative instruments at inception and on subsequent valuation dates. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative liabilities are classified in the balance sheet as current or non-current based on whether or not net-cash settlement or conversion of the instrument could be required within 12 months of the balance sheet date.

Revenue Recognition

The Company generates it revenue from the sale of its mobile software applications through online mobile applications stores. Revenue is recognized in accordance with Staff Accounting Bulletin ("SAB") No. 104, "Revenue Recognition", when the following criteria are met: persuasive evidence of an arrangement exists, delivery of the product has occurred, the fee is fixed or determinable, and collectability is probable. The Company has no remaining obligation to customers after the date on which its customers purchase its mobile software applications.

Research and Development Costs

Costs incurred in research and development activities are expensed as incurred.

Advertising cost

Advertising costs were expensed as incurred.  Advertising costs of $149 and $17,436 (2015) and $84 and $2,721 (2014) were incurred during the three and nine months ended March 31, 2015 and 2014, respectively.

Comprehensive Income (Loss)

Comprehensive income is defined as all changes in stockholders' equity (deficit), exclusive of transactions with owners, such as capital investments. Comprehensive income includes net income or loss, changes in certain assets and liabilities that are reported directly in equity such as translation adjustments on investments in foreign subsidiaries and unrealized gains (losses) on available-for-sale securities. From the Company's Inception there were no differences between its comprehensive loss and net loss.

Income Taxes

The Company accounts for income taxes in accordance with FASB ASC 740 "Income Taxes". Under FASB ASC 740, deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial statement reported amounts at each period end, based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amounts expected to be realized. The provision for income taxes represents the tax expense for the period, if any, and the change during the period in deferred tax assets and liabilities. FASB ASC 740 also provides criteria for the recognition, measurement, presentation and disclosure of uncertain tax positions. Under FASB ASC 740, the impact of an uncertain tax position on the income tax return may only be recognized at the largest amount that is more-likely-than-not to be sustained upon audit by the relevant taxing authority. At March 31, 2015 and June 30, 2014, a full deferred tax asset valuation allowance has been provided and no deferred tax asset has been recorded.

Basic and Diluted Net Income (Loss) per Share

The Company computes net income (loss) per share in accordance with ASC 260, "Earnings per Share" which requires presentation of both basic and diluted earnings per share (EPS) on the face of the income statement. Basic EPS is computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of common shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period including stock options, using the treasury stock method, and convertible preferred stock, using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential common shares if their effect is anti-dilutive. During the three and nine month periods ended March 31, 2015 and 2014, there were shares of convertible preferred stock outstanding and conversion privileges attached to convertible promissory notes payable. The common share equivalents of these securities have not been included in the calculations of loss per share because such inclusions would have an anti-dilutive effect as the Company has incurred losses during the three and nine month periods ended March 31, 2015 and 2014.

Business Segments

The Company believes that its activities for the periods presented herein comprised a single segment.

Recent Accounting Pronouncements

The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and does not believe the Future adoption of any such pronouncements may be expected to cause a material impact on our Financial Statements. 

XML

CONDENSED BALANCE SHEETS (unaudited) (Parentheticals) (USD $)	Mar. 31, 2015	Jun. 30, 2014
Statement of Financial Position [Abstract]
Accumulated depreciation of fixed assets (in dollars)	$ 95,988	$ 55,811
Convertible preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Convertible preferred stock, shares authorized	5,000,000	5,000,000
Convertible preferred stock, shares issued	5,000,000	5,000,000
Convertible preferred stock, shares outstanding	5,000,000	5,000,000
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized	750,000,000	750,000,000
Common stock, shares issued	36,266,989	34,512,660
Common stock, shares outstanding	36,266,989	34,512,660

XML

FIXED ASSETS (Tables)

9 Months Ended

Mar. 31, 2015

Property, Plant and Equipment [Abstract]

Schedule of balance of fixed assets

	March 13,			June 30,
	2015			2014
Cost	$			$
Mobile applications		179,870			128,175
Automobile		8,305			-
Accumulated depreciation		(95,988	)		(55,811	)
Net book value	$	92,187		$	72,364

XML

Document and Entity Information	9 Months Ended
	Mar. 31, 2015	May 20, 2015
Document And Entity Information [Abstract]
Entity Registrant Name	APPYEA, INC
Entity Central Index Key	0001568969
Trading Symbol	apyp
Current Fiscal Year End Date	--06-30
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		36,266,989
Document Type	10-Q
Document Period End Date	Mar. 31, 2015
Amendment Flag	false
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2015

XML

INCOME TAXES (Tables)

9 Months Ended

Mar. 31, 2015

Income Tax Disclosure [Abstract]

Schedule of provision for refundable federal income tax

	Three months ended			Three months ended
	March 31,			March 31,
	2015			2014
Federal income tax benefit attributed to:
Net operating loss	$	202,565		$	44,711
Valuation		(202,565	)		(44,711	)
Net benefit	$	—		$	—

	Nine months ended			Nine months ended
	March 31,			March 31,
	2015			2014
Federal income tax benefit attributed to:
Net operating loss	$	307,573		$	80,374
Valuation		(307,573	)		(80,374	)
Net benefit	$	—		$	—

Schedule of net deferred tax amount

	Quarter ended			Quarter Ended
	March 31,			June 30,
	2015			2014
Deferred tax attributed:
Net operating loss carryover	$	145,325		$	40,750
Less: change in valuation allowance		(145,325	)		(40,750	)
Net deferred tax asset	$	—		$	—

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CONDENSED STATEMENT OF OPERATIONS (unaudited) (USD $)	3 Months Ended			9 Months Ended
	Mar. 31, 2015	Mar. 31, 2014		Mar. 31, 2015	Mar. 31, 2014
Income Statement [Abstract]
Revenue	$ 871	$ 2,301		$ 2,950	$ 6,968
Operating costs:
Sales and marketing	149	84		17,436	2,721
Legal and professional fees	164,632	30,879		185,785	43,332
General and administrative	1,649	4,747		21,354	7,451
Depreciation	15,615	10,615		40,177	31,438
Total operating costs	182,045	46,325		264,752	84,942
Loss from operations	(181,174)	(44,024)		(261,802)	(77,974)
Other income (expense)
Change in value of derivative liability	4,979			6,929
Interest expense	(26,370)	(687)		(52,699)	(2,400)
Net other income (expense)	(21,391)	(687)		(45,770)	(2,400)
Net loss	$ (202,565)	$ (44,711)		$ (307,573)	$ (80,374)
Loss per share, basic and diluted (in dollars per share)	$ (0.01)	$ 0.00	[1]	$ (0.01)	$ 0.00	[1]
Weighted average number of shares outstanding, basic and diluted (in shares)	34,541,979	34,491,660		36,266,989	34,491,660

[1] Denotes a loss of less than $(0.01) per share

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SHAREHOLDERS' EQUITY

9 Months Ended

Mar. 31, 2015

Equity [Abstract]

SHAREHOLDERS' EQUITY

7. SHAREHOLDERS' EQUITY

Convertible Preferred Stock

The Company is authorized to issue 5,000,000 shares of convertible preferred stock at a par value of $0.0001.

A convertible preferred share is convertible into 100 shares of common stock and has the voting rights of 1,000 share of common stock.

As of March 31, 2015 and June 30, 2014, 5,000,000 shares of the Company's convertible preferred stock were issued and outstanding.

Common Stock

The Company is authorized to issue 750,000,000 shares of common stock at a par value of $0.0001.

In September 2014, the Company issued 20,000 shares of common stock, at $0.75 per share, to one investor, for cash consideration of $15,000; and 3,000 shares of common stock, at $0.75 per share, to a second investor, for cash consideration of $2,250.

In March 2015, the Company issued 1,723,329 shares of common stock to the Cicero Consulting Group, LLC in exchange for a consulting agreement for the term of 12 months, with the option to automatically renew for an additional 12 months, unless terminated by the Company.

In March 2015, the Company issued 4,000 shares of common stock, at $0.75 per share, to 1 investor, for cash consideration of $3,000; and 4,000 shares of common stock, at $0.75 per share, to 1 investor, for cash consideration of $3,000.

As of March 31, 2015, 36,266,989 shares of the Company's common were issued and outstanding.

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COMMITMENTS AND CONTINGENCIES

9 Months Ended

Mar. 31, 2015

Commitments and Contingencies Disclosure [Abstract]

COMMITMENTS AND CONTINGENCIES

6. COMMITMENTS AND CONTINGENCIES

Leases and Long term Contracts

The Company has not entered into any long term leases, contracts or commitments.

Legal

To the best of the Company's knowledge and belief, no legal proceedings are currently pending or threatened.

Consulting Agreements

On March 9, 2015, the Company entered into a consulting agreement with the Cicero Consulting Group, LLC for the term of 12 months, and automatically renew for an additional 12 months unless terminated by the Company.  The Company valued this agreement in accordance with ASC505-50 as an Equity-Based Payment to Non-Employees at the current market price of the common stock.  The Company paid the consultant a commencement fee in the form of 1,723,329 shares of restricted common stock at the current market price, as of March 9, 2015, of $1.02.

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CONVERTIBLE LOANS - RELATED PARTIES (Detail Textuals) (USD $)	9 Months Ended	0 Months Ended
	Mar. 31, 2015	Feb. 09, 2015	Mar. 13, 2015
Short-term Debt [Line Items]
Debt discount	$ 113,949
Increased (decrease) in derivative liability	(6,929)
Convertible promissory note payable | Issue date, February 9, 2015
Short-term Debt [Line Items]
Convertible promissory note payable, issued		15,000
Interest rate		12.00%
Discount percentage on quoted share price		50.00%
Number of trading days for lowest traded price		60 days
Conversion features, value		21,817
Valuation techniques	Black Scholes valuation model	Black Scholes valuation model
Dividend yield		0.00%
Maturity term	10 months 9 days	12 months
Risk free interest rate	0.139%	0.25%
Volatility rate	168.00%	168.00%
Debt discount		15,000
Increased (decrease) in derivative liability	325
Derivative liability	21,492	6,817
Convertible promissory note payable | Issue date, March 13, 2015
Short-term Debt [Line Items]
Convertible promissory note payable, issued			10,000
Interest rate			12.00%
Discount percentage on quoted share price			50.00%
Number of trading days for lowest traded price			60 days
Conversion features, value			14,552
Valuation techniques	Black Scholes valuation model		Black Scholes valuation model
Dividend yield			0.00%
Maturity term	11 months 17 days		12 months
Risk free interest rate	0.25%		0.23%
Volatility rate	168.00%		168.00%
Debt discount			10,000
Increased (decrease) in derivative liability	67
Derivative liability	14,485		4,552
Convertible promissory note payable | Issue date, April 2, 2013
Short-term Debt [Line Items]
Conversion features, value	15,000
Valuation techniques	Black Scholes valuation model
Maturity term	8 months 15 days
Risk free interest rate	0.172%
Volatility rate	167.00%
Increased (decrease) in derivative liability	6,797
Derivative liability	23,698
Convertible promissory note payable | Issue date, January 9, 2014
Short-term Debt [Line Items]
Conversion features, value	10,000
Valuation techniques	Black Scholes valuation model
Maturity term	8 months 15 days
Risk free interest rate	0.172%
Volatility rate	167.00%
Increased (decrease) in derivative liability	1,699
Derivative liability	14,859
Convertible promissory note payable | Issue date, October 14, 2014
Short-term Debt [Line Items]
Conversion features, value	22,000
Valuation techniques	Black Scholes valuation model
Maturity term	6 months 14 days
Risk free interest rate	0.14%
Volatility rate	163.00%
Increased (decrease) in derivative liability	3,175
Derivative liability	29,884
Convertible promissory note payable | Issue date, October 15, 2014
Short-term Debt [Line Items]
Conversion features, value	60,000
Valuation techniques	Black Scholes valuation model
Maturity term	6 months 14 days
Risk free interest rate	0.14%
Volatility rate	163.00%
Increased (decrease) in derivative liability	6,963
Derivative liability	$ 68,931

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Detail Textuals) (USD $)	3 Months Ended		9 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2015	Mar. 31, 2014
Accounting Policies [Line Items]
Advertising costs	$ 149	$ 84	$ 17,436	$ 2,721
Mobile applications
Accounting Policies [Line Items]
Amortized period of useful lives for fixed assets			3 years
Vehicle
Accounting Policies [Line Items]
Amortized period of useful lives for fixed assets			3 years

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SUBSEQUENT EVENTS

9 Months Ended

Mar. 31, 2015

Subsequent Events [Abstract]

SUBSEQUENT EVENTS

10. SUBSEQUENT EVENTS

The Company has evaluated subsequent events through the date of the issuance of these audited financial statements and the Company did not have any material recognizable subsequent events.

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RELATED PARTY TRANSACTIONS

9 Months Ended

Mar. 31, 2015

Related Party Transactions [Abstract]

RELATED PARTY TRANSACTIONS

8. RELATED PARTY TRANSACTIONS

The President of the Company provides management and office premises to the Company for no compensation.

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INCOME TAXES

9 Months Ended

Mar. 31, 2015

Income Tax Disclosure [Abstract]

INCOME TAXES

9. INCOME TAXES

The Company follows ASC 740. Deferred income taxes reflect the net effect of (a) temporary difference between carrying amounts of assets and liabilities for financial purposes and the amounts used for income tax reporting purposes, and (b) net operating loss carry-forwards. No net provision for refundable Federal income tax has been made in the accompanying statement of loss because no recoverable taxes were paid previously. Similarly, no deferred tax asset attributable to the net operating loss carry-forward has been recognized, as it is not deemed likely to be realized.

The provision for refundable federal income tax at 34% consists of the following for the periods ending:

	Three months ended			Three months ended
	March 31,			March 31,
	2015			2014
Federal income tax benefit attributed to:
Net operating loss	$	202,565		$	44,711
Valuation		(202,565	)		(44,711	)
Net benefit	$	—		$	—

	Nine months ended			Nine months ended
	March 31,			March 31,
	2015			2014
Federal income tax benefit attributed to:
Net operating loss	$	307,573		$	80,374
Valuation		(307,573	)		(80,374	)
Net benefit	$	—		$	—

The cumulative tax effect at the expected rate of 34% of significant items comprising our net deferred tax amount is as follows: 

	Quarter ended			Quarter Ended
	March 31,			June 30,
	2015			2014
Deferred tax attributed:
Net operating loss carryover	$	145,325		$	40,750
Less: change in valuation allowance		(145,325	)		(40,750	)
Net deferred tax asset	$	—		$	—

At March 31, 2015 the Company had an unused net operating loss carry-forward approximating $427,425 that is available to offset future taxable income; the loss carry-forward will start to expire in 2033.

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

9 Months Ended

Mar. 31, 2015

Accounting Policies [Abstract]

Basis of Presentation

Basis of Presentation

The Company's fiscal year end is June 30. The accompanying unaudited interim condensed financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and the rules and regulations of the Securities and Exchange Commission ("SEC") for interim financial reporting and are presented in US dollars. Accordingly, these unaudited interim condensed financial statements do not include all information and footnote disclosures required for an annual set of financial statements prepared under United States generally accepted accounting principles. In the opinion of our management, all adjustments, consisting of normal recurring adjustments, considered necessary for a fair presentation of the financial position, results of operations and cash flows as of March 31, 2015 and for the interim periods presented herein have been reflected in these unaudited interim condensed financial statements and the notes thereto. Interim results included herein are not necessarily indicative of the results to be expected for the fiscal year as a whole. These unaudited interim condensed financial statements should be read in conjunction with the audited financial statements and accompanying notes for the fiscal year ended June 30, 2014, included in its Annual Report on Form 10-K filed on October 14, 2014.

Use of Estimates and Assumptions

Use of Estimates and Assumptions

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

Cash and Cash Equivalents

Cash and Cash Equivalents

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

Fixed Assets

Fixed Assets

The Company's fixed assets represent mobile applications that is has purchased and upgrades that it has made to these applications. These mobile applications and any upgrades are being amortized over their useful lives of 3 years.  The Company also purchased a pre-owned vehicle.  Due to the age of the vehicle, it is being amortized over the useful life of 3 years.

Deferred Costs

Deferred Costs

Offering costs with respect to issue of common stock, warrants or options by the Company are initially deferred and ultimately offset against the proceeds from these equity transactions if successful or expensed if the proposed equity transaction is unsuccessful.

Financial Instruments

Financial Instruments 

Fair value measurements are determined based on the assumptions that market participants would use in pricing an asset or liability.  ASC 820-10 establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available.

FASB ASC 820 establishes a fair value hierarchy that prioritizes the use of inputs used in valuation methodologies into the following three levels:

 Level 1: Quoted prices (unadjusted) for identical assets or liabilities in active markets. A quoted price in an active market provides the most reliable evidence of fair value and must be used to measure fair value whenever available.

 Level 2: Significant other observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data.

 Level 3: Significant unobservable inputs that reflect a reporting entity's own assumptions about the assumptions that market participants would use in pricing an asset or liability. For example, level 3 inputs would relate to forecasts of future earnings and cash flows used in a discounted future cash flows method.

The carrying values of cash, accounts receivable, accounts payable, prepaid expenses, accounts payable, accruals and convertible notes payable approximate their fair value due to the short-term maturities of these instruments.

Derivative Financial Instruments

Derivative Financial Instruments

The Company does not use derivative instruments to hedge exposures to cash flow, market or foreign currency risks. We evaluate all of our financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported in the statements of operations. For stock-based derivative financial instruments, the Company used a Black Scholes valuation model to value the derivative instruments at inception and on subsequent valuation dates. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative liabilities are classified in the balance sheet as current or non-current based on whether or not net-cash settlement or conversion of the instrument could be required within 12 months of the balance sheet date.

Revenue Recognition

Revenue Recognition

The Company generates it revenue from the sale of its mobile software applications through online mobile applications stores. Revenue is recognized in accordance with Staff Accounting Bulletin ("SAB") No. 104, "Revenue Recognition", when the following criteria are met: persuasive evidence of an arrangement exists, delivery of the product has occurred, the fee is fixed or determinable, and collectability is probable. The Company has no remaining obligation to customers after the date on which its customers purchase its mobile software applications.

Research and Development Costs

Research and Development Costs

Costs incurred in research and development activities are expensed as incurred.

Advertising cost

Advertising cost

Advertising costs were expensed as incurred.  Advertising costs of $149 and $17,436 (2015) and $84 and $2,721 (2014) were incurred during the three and nine months ended March 31, 2015 and 2014, respectively.

Comprehensive Income (Loss)

Comprehensive Income (Loss)

Comprehensive income is defined as all changes in stockholders' equity (deficit), exclusive of transactions with owners, such as capital investments. Comprehensive income includes net income or loss, changes in certain assets and liabilities that are reported directly in equity such as translation adjustments on investments in foreign subsidiaries and unrealized gains (losses) on available-for-sale securities. From the Company's Inception there were no differences between its comprehensive loss and net loss.

Income Taxes

Income Taxes

The Company accounts for income taxes in accordance with FASB ASC 740 "Income Taxes". Under FASB ASC 740, deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial statement reported amounts at each period end, based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amounts expected to be realized. The provision for income taxes represents the tax expense for the period, if any, and the change during the period in deferred tax assets and liabilities. FASB ASC 740 also provides criteria for the recognition, measurement, presentation and disclosure of uncertain tax positions. Under FASB ASC 740, the impact of an uncertain tax position on the income tax return may only be recognized at the largest amount that is more-likely-than-not to be sustained upon audit by the relevant taxing authority. At March 31, 2015 and June 30, 2014, a full deferred tax asset valuation allowance has been provided and no deferred tax asset has been recorded.

Basic and Diluted Net Income (Loss) per Share

Basic and Diluted Net Income (Loss) per Share

The Company computes net income (loss) per share in accordance with ASC 260, "Earnings per Share" which requires presentation of both basic and diluted earnings per share (EPS) on the face of the income statement. Basic EPS is computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of common shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period including stock options, using the treasury stock method, and convertible preferred stock, using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential common shares if their effect is anti-dilutive. During the three and nine month periods ended March 31, 2015 and 2014, there were shares of convertible preferred stock outstanding and conversion privileges attached to convertible promissory notes payable. The common share equivalents of these securities have not been included in the calculations of loss per share because such inclusions would have an anti-dilutive effect as the Company has incurred losses during the three and nine month periods ended March 31, 2015 and 2014.

Business Segments

Business Segments

The Company believes that its activities for the periods presented herein comprised a single segment.

Recent Accounting Pronouncements

Recent Accounting Pronouncements

The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and does not believe the Future adoption of any such pronouncements may be expected to cause a material impact on our Financial Statements. 

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FIXED ASSETS - Fixed assets balance of mobile application software (Details) (USD $)	Mar. 31, 2015	Jun. 30, 2014
Property, Plant and Equipment [Line Items]
Accumulated depreciation	$ (95,988)	$ (55,811)
Net book value	92,187	72,364
Mobile applications
Property, Plant and Equipment [Line Items]
Cost	179,870	128,175
Automobile
Property, Plant and Equipment [Line Items]
Cost	$ 8,305

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SHAREHOLDERS' EQUITY (Detail Textuals) (USD $)	9 Months Ended	0 Months Ended	1 Months Ended
	Mar. 31, 2015	Mar. 09, 2015	Sep. 30, 2014	Jun. 30, 2014
Shareholders Equity [Line Items]
Convertible preferred stock, shares authorized	5,000,000			5,000,000
Convertible preferred stock, par value (in dollars per share)	$ 0.0001			$ 0.0001
Convertible preferred stock, number of shares issued on conversion	100
Convertible preferred stock, voting rights	voting rights of 1,000 share of common stock
Convertible preferred stock, shares issued	5,000,000			5,000,000
Convertible preferred stock, shares outstanding	5,000,000			5,000,000
Common stock, shares authorized	750,000,000			750,000,000
Common stock, par value (in dollars per share)	$ 0.0001			$ 0.0001
Common stock, shares issued	36,266,989			34,512,660
Common stock, shares outstanding	36,266,989			34,512,660
Consulting agreement | Cicero Consulting Group, LLC
Shareholders Equity [Line Items]
Term of agreement		12 months
Additional term of agreement		12 months
Number of shares of restricted common stock issued		1,723,329
Investor
Shareholders Equity [Line Items]
Number of shares issued for cash consideration	4,000		20,000
Common stock issued for cash, price per share	$ 0.75		$ 0.75
Amount of shares issued for cash consideration	$ 3,000		$ 15,000
Second investor
Shareholders Equity [Line Items]
Number of shares issued for cash consideration	4,000		3,000
Common stock issued for cash, price per share	$ 0.75		$ 0.75
Amount of shares issued for cash consideration	$ 3,000		$ 2,250

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CONDENSED STATEMENTS OF CASH FLOWS (unaudited) (USD $)	9 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
CASH FLOWS PROVIDED BY (USED IN) OPERATING ACTIVITIES
Net loss	$ (307,573)	$ (80,374)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Depreciation expense	40,177	31,438
Deferred financing costs		24,661
Consulting fees paid in stock	146,483
Amortization of debt discount	22,516
Interest on origination	24,559
Change in value of derivative liabilities	(6,929)
Changes in operating assets and liabilities:
Accounts receivable	11	1,307
Prepaid expenses		(455)
Accounts payable	10,672	(5,430)
Accruals	5,624	2,403
Net cash provided by (used in) operating activities	(64,460)	(26,450)
CASH FLOWS USED IN INVESTING ACTIVITIES
Development costs associated with mobile application software		(6,000)
Net cash used in investing activities		(6,000)
CASH FLOWS PROVIDED BY FINANCING ACTIVITIES
Issuance of common stock for cash	23,250
Deferred financing costs expensed (incurred)		(4,261)
Proceed of convertible notes payable	47,000	10,000
Repayment of convertible notes payable	(2,000)	(2,000)
Net cash provided by financing activities	68,250	3,739
Net change in cash and cash equivalents	3,790	(28,711)
Cash and cash equivalents at beginning of period	4,404	31,150
Cash and cash equivalents at end of period	8,194	2,439
NON CASH INVESTING ACTIVITIES
Purchase of fixed assets with debt	60,000
Cash paid for :
Interest
Income taxes

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CONVERTIBLE LOANS - RELATED PARTIES

9 Months Ended

Mar. 31, 2015

Debt Disclosure [Abstract]

CONVERTIBLE LOANS - RELATED PARTIES

5. CONVERTIBLE LOANS – RELATED PARTIES

On February 9, 2015, the Company issued a $15,000 convertible promissory note payable. The unsecured convertible promissory note payable is due upon demand and carried an interest rate of 12% per annum. The note payable is convertible at the option of the holder, at 50% of the lowest traded price for the 60 days preceding conversion as posted on the OTC Markets or on such US National Exchange upon which the Company may be listed.

Effective February 9, 2015, the Company evaluated the terms of the conversion features of the convertible debenture in accordance with ASC Topic No. 815 - 40, Derivatives and Hedging - Contracts in Entity's Own Stock and determined it is indexed to the Company's common stock and that the conversion features meet the definition of a liability and therefore bifurcated the conversion feature and accounted for it as a separate derivative liability.

The Company valued the conversion feature at the issue date (February 9, 2015) at $21,817 using the Black Scholes valuation model with the following assumptions: dividend yield of zero, 12 months to maturity, risk free interest rate of 0.25% and a volatility over the 12 month period of 168%.  $15,000 of the value assigned to the derivative liability was recognized as a debt discount on the convertible debenture.  The debt discount was recorded as a reduction (contra-liability) to the convertible debenture and is being amortized over the life of the convertible debenture.  The balance of $6,817 of the value assigned to the derivative liability was recognized as origination interest on the derivative liability and expensed on the issue date of the convertible note payable.

ASC 815 requires we assess the fair market value of derivative liability at the end of each reporting period and recognize any change in the fair market value as another income or expense item.

At March 31, 2015, the Company revalued the conversion feature of the convertible debenture using the Black Scholes valuation model with the following assumptions: 10 month and 9 days risk free interest rate of 0.139% and volatility over a 10 month and 9 days period of 168% and determined that, since the issue date of the convertible note payable, the fair value of our derivative liability had decreased by $325 to $21,492.  Accordingly we recognized a corresponding gain on derivative liability in conjunction with this revaluation.

On March 13, 2015, the Company issued a $10,000 convertible promissory note payable. The unsecured convertible promissory note payable is due upon demand and carries an interest rate of 12% per annum. The note payable is convertible at the option of the holder, at 50% of the lowest traded price for the 60 days preceding conversion as posted on the OTC Markets or on such US National Exchange upon which the Company may be listed.

Effective March 13, 2015, the Company evaluated the terms of the conversion features of the convertible debenture in accordance with ASC Topic No. 815 - 40, Derivatives and Hedging - Contracts in Entity's Own Stock and determined it is indexed to the Company's common stock and that the conversion features meet the definition of a liability and therefore bifurcated the conversion feature and accounted for it as a separate derivative liability.

The Company valued the conversion feature at the issue date (March 13, 2015) at $14,552 using the Black Scholes valuation model with the following assumptions: dividend yield of zero, 12 months to maturity, risk free interest rate of 0.23% and a volatility over the 12 month period of 168%.  $10,000 of the value assigned to the derivative liability was recognized as a debt discount on the convertible debenture.  The debt discount was recorded as a reduction (contra-liability) to the convertible debenture and is being amortized over the life of the convertible debenture.  The balance of $4,552 of the value assigned to the derivative liability was recognized as origination interest on the derivative liability and expensed on the issue date of the convertible note.

ASC 815 requires we assess the fair market value of derivative liability at the end of each reporting period and recognize any change in the fair market value as another income or expense item.

At March 31, 2015, the Company revalued the conversion feature of the convertible debenture using the Black Scholes valuation model with the following assumptions: 11 months and 17 day risk free interest rate of 0.250% and volatility over an 11 month and 17 day period of 168% and determined that, since the issue date, the fair value of our derivative liability had decreased by $67 to $14,485.  Accordingly we recognized a corresponding gain on derivative liability in conjunction with this revaluation.

ASC 815 requires we assess the fair market value of derivative liability at the end of each reporting period and recognize any change in the fair market value as another income or expense item.

At March 31, 2015, the Company revalued the conversion feature of the $15,000 convertible debenture issued on April 2, 2013 using the Black Scholes valuation model with the following assumptions: 8 month and 15 day risk free interest rate of 0.172% and volatility over a 8 month and 15 day period of 167% and determined that, since the last day of the previous quarter, the fair value of our derivative liability had decreased by $6,797 to $23,698.  Accordingly we recognized a corresponding gain on derivative liability in conjunction with this revaluation.

At March 31, 2015, the Company revalued the conversion feature of the $10,000 convertible debenture issued on January 9, 2014 using the Black Scholes valuation model with the following assumptions: 8 month and 15 days risk free interest rate of 0.172% and volatility over a 8 month and 15 day period of 167% and determined that, since the last day of the previous quarter, the fair value of our derivative liability had increased by $1,699 to $14,859.  Accordingly we recognized a corresponding loss on derivative liability in conjunction with this revaluation.

At March 31, 2015, the Company revalued the conversion feature of the $22,000 convertible debenture issued on October 14, 2014 using the Black Scholes valuation model with the following assumptions: 6 month and 2 week risk free interest rate of 0.140% and volatility over a 6 month and 2 week period of 163% and determined that, since the last day of the previous quarter, the fair value of our derivative liability had increased by $3,175 to $29,884.  Accordingly we recognized a corresponding loss on derivative liability in conjunction with this revaluation.

At March 31, 2015, the Company revalued the conversion feature of the $60,000 convertible debenture issued on October 15, 2014 using the Black Scholes valuation model with the following assumptions: 6 month and 2 week risk free interest rate of 0.140% and volatility over a 6 month and 2 week period of 163% and determined that, since the last day of the previous quarter, the fair value of our derivative liability had increased by $6,963 to $68,931.  Accordingly we recognized a corresponding loss on derivative liability in conjunction with this revaluation.

As of March 31, 2015, the Company had convertible loans outstanding of $132,000, and, during the period ended March 31, 2015, interest of $9,661 was accrued on these outstanding borrowings net of unamortized debt discount of $113,949.

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INCOME TAXES - Federal income tax benefit (Details) (USD $)	3 Months Ended		9 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2015	Mar. 31, 2014
Federal income tax benefit attributed to:
Net operating loss	$ 202,565	$ 44,711	$ 307,573	$ 80,374
Valuation	(202,565)	(44,711)	(307,573)	(80,374)
Net benefit

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GOING CONCERN AND LIQUIDITY (Detail Textuals) (USD $)	3 Months Ended		9 Months Ended		28 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2015	Mar. 31, 2014	Mar. 31, 2015	Jun. 30, 2014	Jun. 30, 2013
Going Concern And Liquidity [Abstract]
Cash	$ 8,194	$ 2,439	$ 8,194	$ 2,439	$ 8,194	$ 4,404	$ 31,150
Current liabilities	191,901		191,901		191,901	30,459
Net loss	$ (202,565)	$ (44,711)	$ (307,573)	$ (80,374)	$ 427,425