0001165527-16-000962.txt : 20161229 0001165527-16-000962.hdr.sgml : 20161229 20161229093559 ACCESSION NUMBER: 0001165527-16-000962 CONFORMED SUBMISSION TYPE: 10-K PUBLIC DOCUMENT COUNT: 39 CONFORMED PERIOD OF REPORT: 20160930 FILED AS OF DATE: 20161229 DATE AS OF CHANGE: 20161229 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AMBER GROUP INC CENTRAL INDEX KEY: 0001621697 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374] IRS NUMBER: 611744532 STATE OF INCORPORATION: NV FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: 10-K SEC ACT: 1934 Act SEC FILE NUMBER: 333-199478 FILM NUMBER: 162073716 BUSINESS ADDRESS: STREET 1: 1980 FESTIVAL PLAZA DRIVE STREET 2: SUITE 530 CITY: LAS VEGAS STATE: NV ZIP: 89135 BUSINESS PHONE: 702-430-6931 MAIL ADDRESS: STREET 1: 1980 FESTIVAL PLAZA DRIVE STREET 2: SUITE 530 CITY: LAS VEGAS STATE: NV ZIP: 89135 10-K 1 g8348.htm
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 10-K

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

For the fiscal year ended September 30, 2016

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

For the transition period from ___________ to ___________

Commission File No.000-1621697


AMBER GROUP INC.
(Exact name of registrant as specified in its charter)

NEVADA
 
98-1032170
(State or Other Jurisdiction of Incorporation of Organization)
 
(I.R.S. Employer Identification No.)

1980 Festival Plaza Drive Suite 530
Las Vegas, Nevada 89135
(Address and telephone number of principal executive offices)

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

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

Indicate by check mark whether the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes [  ] No [X]

Indicate by check mark if the registrant is not required to file report pursuant to Section 13 or Section 15(d) of the Act. Yes [  ] No [X]

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for shorter period that the registrant as 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 (ss.232.405 of
this chapter)  during the  preceding 12 months (or for such shorter  period that the registrant was required to submit and post such files). Yes [X] No [  ]

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K is not contained herein, and will not be contained, to the best of registrant's knowledge, in definitive proxy or information statement incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K. Yes [  ] No [X]

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, or a non-accelerated filer. See definition of "accelerated filer and large accelerated filer" in Rule 12b-2 of the Exchange Act. (Check one):

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

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act) Yes [X] No [ ]

As of December 23, 2016, the registrant had 5,005,000 shares of common stock issued and outstanding. No market value has been computed based upon the fact that no active trading market has been established as of December 23, 2016.

TABLE OF CONTENTS

 
 
PART 1
 
     
ITEM 1
Description of Business
 3
     
ITEM 1A
Risk Factors
 4
     
ITEM 2
Description of Property
 5
     
ITEM 3
Legal Proceedings
 5
     
ITEM 4
Mine Safety Disclosures
 5
     
 
PART II
 
     
ITEM 5
Market for Common Equity and Related Stockholder Matters
 5
     
ITEM 6
Selected Financial Data
 5
     
ITEM 7
Management's Discussion and Analysis of Financial Condition and Results of Operations
 5
     
ITEM 7A
Quantitative and Qualitative Disclosures about Market Risk
 7
     
ITEM 8
Financial Statements and Supplementary Data
 8
     
ITEM 9
Changes In and Disagreements with Accountants on Accounting and Financial Disclosure
 17
     
ITEM 9A (T)
Controls and Procedures
 17
     
 
PART III
 
     
ITEM 10
Directors, Executive Officers, Promoters and Control Persons of the Company
 18
     
ITEM 11
Executive Compensation
 20
     
ITEM 12
Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters
 21
     
ITEM 13
Certain Relationships and Related Transactions
 
     22
ITEM 14
Principal Accountant Fees and Services
 
     22
 
PART IV
 
     22
ITEM 15
Exhibits
 
 
2

PART I

ITEM 1. DESCRIPTION OF BUSINESS

FORWARD-LOOKING STATEMENTS

This annual report contains forward-looking statements. These statements relate to future events or our future financial performance. These statements often can be identified by the use of terms such as "may," "will," "expect," "believe," "anticipate," "estimate," "approximate" or "continue," or the negative thereof.  We intend that such forward-looking statements be subject to the safe harbors for such statements. We wish to caution readers not to place undue reliance on
any such forward-looking statements, which speak only as of the date made. Any forward-looking statements represent management's best judgment as to what may occur in the future. However, forward-looking statements are subject to risks, uncertainties and important factors beyond our control that could cause actual results and events to differ materially from historical results of operations and events and those presently anticipated or projected. We disclaim any obligation subsequently to revise any forward-looking statements to reflect events or circumstances after the date of such statement or to reflect the occurrence of anticipated or unanticipated events.

GENERAL

We were incorporated on June 10, 2014 and intend to offer local guided tours via our web platform. Our future web site will connect travelers with freelance guides to facilitate the creation and purchase of private tours around the world.  Customers will simply enter their destination, choose a tour with favorite guide and in just a few clicks, customers can book tour directly with the local guide. Before booking customers can check the guide's profile, see their feedbacks and even message the guide to customize a tour, tailored to customer needs. We intend to offer guided tours in Europe and North America (USA and Canada), and we plan to run our business from outside the United States during the first year of operation.. Currently we have only testing version of our website.  Whether customer is looking for a city tour, wine tasting experiences, walking tours, bicycle tours or any other activity he/she wants to do together with a local, our web site will help customer to connect with locals all over the world.

ADVANTAGE OF LOCAL GUIDE

When customer has very little time, a knowledgeable local guide can give customized sightseeing according to the customer's wishes in a timely manner.  Good guides will know places to avoid, rush hours, shopping areas that offer bargain prices, and direct you from areas under construction or closed roads  Local guides are very helpful for customers visiting ports on a cruise.  Customers can hire a tour guide to get them away from the hordes of passengers getting off ship and visit a quieter remote scene and enjoy a lunch at a local eatery. Because the tour guide is aware of limited time, he/she can plan your adventure and ensure return to the ship in time for boarding. When the customer is visiting a dangerous or chaotic location or the destination is in an area that has a reputation of political upheaval, a tour guide can help keep the customer safe. Unless customer is an expert, hiring a professional tour guide for extreme sports such as safaris, mountain climbing, scuba diving, deep sea fishing, white-water rafting; safety precaution should be a priority and it's best if customer will hire an experienced guide. On hikes or a nature trip, an experienced nature guide can provide information about the type animals that the customer may encounter, direct attention to different types of plants and explain the benefits to nature. A tour guide who speaks the local language can be an invaluable resource; both the customer and the native will be at ease with communication.

Customers will choose from cities available on our website. Then customers will be able to choose personal guide on our web site based on the type of excursion, time of day, price and personal guide feedback Book online and pay online. Next they will discover new routes, fascinating stories and local spirit. Leave feedback and rate tour and guide on the website. To sell personal tour via our web platform tour guide must complete our short registration form. Then create a unique username, provide a valid email address and confirm reading our Terms and Conditions. All of our tour guide will create profile with experience information. Our future guide will have to fill out special forms with description and tour detail with photo. Also fluent English and work references from previous work place well be required. All customers will have an option to leave feedback on personal guide tour and all future customers can review this feedback to evaluate the tour. Our commission will be 20% of the total price paid via our web site by customers to tour guide.
3

MARKETING

We plan to focus on direct sales online as we get started. Once we build a reputation and customer base, it will be easier to attract customers. We plan to market our products mainly at North America and Europe market. Online provides a better chance of referrals. Because we can serve just about anyone, anywhere, there's a good chance that our clients will refer us. For instance, a client may have a friend or relative in another state. The online format allows such a referral to quickly become a client.

FACEBOOK

Facebook is being used as one of the most effective marketing tools. We will be able to use it as a platform to advertise to our clients on important updates such as; schedule changes, events, workshops, yoga retreats, special discounts and their personal lives.

WRITING

Writing for industry recognized online publications would be one of the greatest tools for expanding our reach. That will put us in front of a new audience that now knows who we are and what we do.

OTHER SOCIAL MEDIA

Linkedin, Twitter, Google +, Pintrest and the list goes on. Diversifying our social media presence means expanding our client base.

CUSTOMER SERVICE

We intend to follow-up on our clients to see if any changes to the advertisement needs to be made or if they would like to add more link ads. We will follow up either by telephoning our clients or directly by arranging an appointment with one of the managers.

AGREEMENT

Strendzers will be the marketing service provider for the Company.  As full compensation for the promoter performance under the agreement, the promoter will get 10% from the total prices paid by customer via Company web site.

COMPETITION

The market for online tourism is highly competitive. Numerous online tourism sites will compete with us. Our competitors are substantially larger and more experienced than us and have longer operating histories, and have materially greater financial and other resources than us. The competition in the online we will face comes from online web sites: www.responsibletravel.com, www.toursbylocals.com, tourguides.viator.com.

INSURANCE

We do not maintain any insurance and do not intend to maintain insurance in the future. Because we do not have any insurance, if we are made a party of a products liability action, we may not have sufficient funds to defend the litigation. If that occurs a judgment could be rendered against us, which could cause us to cease operations.

Employees and Employment Agreements

At present, we have no employees other than our officer and director. We presently do not have pension, health, annuity, insurance, stock options, profit sharing or similar benefit plans; however, we may adopt such plans in the future. There are presently no personal benefits available to any officers, directors or employees.

ITEM 1A. RISK FACTORS

Not applicable to smaller reporting companies.
4

 
ITEM 2. DESCRIPTION OF PROPERTY

We do not own any real estate or other properties.

ITEM 3. LEGAL PROCEEDINGS

We know of no legal proceedings to which we are a party or to which any of our property is the subject which are pending, threatened or contemplated or any unsatisfied judgments against us.

ITEM 4. MINE SAFETY DISCLOSURES

None.

PART II

ITEM 5. MARKET FOR COMMON EQUITY AND RELATED STOCKHOLDER MATTERS

MARKET INFORMATION

There is a limited public market for our common shares. Our common shares are not quoted on OTCMarkets under the trading symbol “AMBG,” however an active market has not yet developed for our common stock We cannot assure you that there will be a market in the future for our common stock.

As of September 30, 2016, no shares of our common stock have traded.

NUMBER OF HOLDERS

As of September 30, 2016, the 5,005,000 issued and outstanding shares of common stock were held by 30 shareholders.

DIVIDENDS

No cash dividends were paid on our shares of common stock during the fiscal years ended September 30, 2016 and 2015. We have not paid any cash dividends since our inception and do not foresee declaring any cash dividends on our
common stock in the foreseeable future.

RECENT SALES OF UNREGISTERED SECURITIES

None.

PURCHASE OF OUR EQUITY SECURITIES BY OFFICERS AND DIRECTORS

None.

OTHER STOCKHOLDER MATTERS

None.

ITEM 6. SELECTED FINANCIAL DATA

Not applicable.

ITEM 7. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

The following discussion should be read in conjunction with our financial statements, including the notes thereto, appearing elsewhere in this annual report. The following discussion contains forward-looking statements that reflect our plans, estimates and beliefs. Our actual results could differ materially from those discussed in the forward-looking statements. Our audited financial statements are stated in United States Dollars and are prepared in accordance with United States Generally Accepted Accounting Principles.
 
5

RESULTS OF OPERATIONS

We have incurred recurring losses to date. Our financial statements have been prepared assuming that we will continue as a going concern and, accordingly, do not include adjustments relating to the recoverability and realization of assets and classification of liabilities that might be necessary should we be unable to continue in operation.  We expect we will require additional capital to meet our long term operating requirements. We expect to raise additional capital through, among other things, the sale of equity or debt securities.

FISCAL YEAR ENDED SEPTEMBER 30, 2016 COMPARED TO FISCAL YEAR ENDED SEPTEMBER 30,
2015.

Our net loss for the fiscal year ended September 30, 2016 was $20,197 compared to a net loss of $4,585 during the fiscal year ended September 30, 2015. While revenues increased to $1,995 for the fiscal year ended September 30, 2016 from $-0- for the prior fiscal year, this was more than offset by an increase in operating expenses to $22,192 for the fiscal year ended September 30, 2016 from $4,585 for the comparable 2015 period.

During the fiscal year ended September 30, 2016, we incurred professional fees of $20,905 and bank service charges of $1,246 compared to professional fees of $4,120 and bank service charges of $465 during fiscal year ended September 30, 2015.

Expenses incurred during the fiscal year ended September 30, 2016 compared to fiscal year ended September 30, 2015 increased primarily due to the increased scale and scope of business operations, as well as an increase in professional fees associated with our initial public offering.

The weighted average number of shares outstanding was 5,005,000 for the fiscal year ended September 30, 2016 and 4,000,000 for the fiscal year ended September 30, 2015.

LIQUIDITY AND CAPITAL RESOURCES

FISCAL YEAR ENDED SEPTEMBER 30, 2016 AND 2015

As of September 30, 2016, our total assets were $696 comprised of cash and cash equivalents and our total liabilities were $5,703 comprised of loan from our director.  As of September 30, 2015, our total assets were $427 comprised of cash and cash equivalents and our total liabilities were $5,337 comprised of loan from our director.

Stockholders' equity (deficit) decreased from $(4,910) as of September 30, 2015 to $(5,007) as of September 30, 2016.

CASH FLOWS FROM OPERATING ACTIVITIES

We have not generated positive cash flows from operating activities. For the fiscal year ended September 30, 2016, net cash flows used in operating activities was $(20,892). For the fiscal year ended September 30, 2015, net cash flows used in operating activities were $(4,585).

CASH FLOWS FROM FINANCING ACTIVITIES

We have financed our operations primarily from either advancements or the issuance of equity and debt instruments. For the fiscal year ended September 30, 2016, net cash from financing activities was $20,466.   For the fiscal year ended
September 30, 2015, net cash from financing activities was $5,012.

PLAN OF OPERATION AND FUNDING

We expect that working capital requirements will continue to be funded through a combination of our existing funds and further issuances of securities. Our working capital requirements are expected to increase in line with the growth of our business.
6

 
Existing working capital, further advances and debt instruments, and anticipated cash flow are expected to be adequate to fund our operations over the next six months. We have no lines of credit or other bank financing arrangements.  Generally, we have financed operations to date through the proceeds of the private placement of equity and debt instruments. In connection with our business plan, management anticipates additional increases in operating expenses and capital expenditures relating to: (i) acquisition of software; (ii) developmental expenses associated with a start-up business; and (iii) marketing expenses. We intend to finance these expenses with further issuances of securities, and debt issuances. Thereafter, we expect we will need to raise additional capital and generate revenues to meet long-term operating requirements. Additional issuances of equity or convertible debt securities will result in dilution to our current shareholders. Further, such securities might have rights, preferences or privileges senior to our common stock. Additional financing may not be available upon acceptable terms, or at all. If adequate funds are not available or are not available on acceptable terms, we may not be able to take advantage of prospective new business endeavors or opportunities, which could significantly and materially restrict our business operations.

MATERIAL COMMITMENTS

As of the date of this Annual Report, we do not have any material commitments.

PURCHASE OF SIGNIFICANT EQUIPMENT

We do not intend to purchase any significant equipment during the next twelve months.

OFF-BALANCE SHEET ARRANGEMENTS

As of the date of this Annual Report, we do not have any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to investors.

GOING CONCERN

The independent auditors' report accompanying our September 30, 2016 and September 30, 2015 financial statements contains an explanatory paragraph expressing substantial doubt about our ability to continue as a going concern.  The financial statements have been prepared "assuming that we will continue as a going concern," which contemplates that we will realize our assets and satisfy our liabilities and commitments in the ordinary course of business.

ITEM 7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

Not applicable to smaller reporting companies.
7

ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA
 
AMBER GROUP INC.

TABLE OF CONTENTS

SEPTEMBER 30, 2016

Report of Independent Registered Public Accounting Firm
 9
   
Balance Sheets as of September 30, 2016 and 2015
10
   
Statement of Operations for the years ending September 30, 2016 and 2015
11
   
Statement of Stockholder’s Equity ending September 30, 2016
12
   
Statement of Cash Flows for the years ending September 30, 2016 and 2015
13
   
Notes to the Financial Statements
14
 
 
8

MICHAEL GILLESPIE & ASSOCIATES, PLLC
CERTIFIED PUBLIC ACCOUNTANTS
10544 ALTON AVE NE
SEATTLE, WA  98125
206.353.5736

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors
Amber Group, Inc.

We have audited the accompanying balance sheets of Amber Group, Inc. as of September 30, 2016 and 2015 and the related statements of operations, stockholders’ deficit and cash flows for the years ended September 30, 2016 and 2015. These financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on these financial statements based on our audit.

We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. The company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. Our audit included consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the company’s internal control over financial reporting. Accordingly, we express no such opinion. An audit also includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion.

In our opinion the financial statements referred to above present fairly, in all material respects, the financial position of Amber Group, Inc. as of September 30, 2016 and 2015 and the results of its operations, stockholders’ deficit and cash flows for the years ended September 30, 2016 and 2015 in conformity with generally accepted accounting principles in the United States of America.

The accompanying financial statements have been prepared assuming the company will continue as a going concern. As discussed in Note #2 to the financial statements, the company has had significant operating losses; a working capital deficiency and its need for new capital raise substantial doubt about its ability to continue as a going concern. Management’s plan in regard to these matters is also described in Note #2. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.


/s/ MICHAEL GILLESPIE & ASSOCIATES, PLLC                           
Seattle, Washington
December 12, 2016
 
9

 
AMBER GROUP INC.
Balance Sheet as of September 30, 2016 and 2015

   
September 30,
2016
   
September 30,
2015
 
ASSETS
           
             
Current Assets
           
Cash and cash equivalents
 
$
-
   
$
427
 
Prepaid Expenses
   
696
         
Total Current Assets
   
696
     
427
 
                 
Total Assets
 
$
696
   
$
427
 
                 
LIABILITIES AND STOCKHOLDERS’ EQUITY
               
Liabilities
               
Current Liabilities
               
Accrued expenses
 
$
0
   
$
0
 
Loan from director
   
5,703
     
5,337
 
                 
Total Liabilities
   
5,703
     
5,337
 
                 
Stockholders’ Equity
               
Common stock, par value $0.001; 75,000,000 shares authorized, 5,005,000 and 4,000,000 shares issued and outstanding respectively;
   
5,005
     
4,000
 
Additional paid in capital
   
19,095
     
0
 
Deficit accumulated during the development stage
   
(29,107
)
   
(8,910
)
Total Stockholders’ Equity (Deficit)
   
(5,007
)
   
(4,910
)
                 
Total Liabilities and Stockholders’ Equity
 
$
695
   
$
427
 




See accompanying notes to financial statements.
10

AMBER GROUP INC.
Statement of Operations for the years ending
September 30, 2016 and 2015


   
Year ended
September 30,
2016
   
Year ended
September 30,
2015
 
             
REVENUES
 
$
1,995
   
$
0
 
                 
OPERATING EXPENSES
               
Professional Fees
   
20,905
     
4,120
 
Bank Service Charges
   
1,246
     
465
 
General and Administrative Expenses
   
40
         
TOTAL OPERATING EXPENSES
   
22,192
     
4,585
 
                 
NET LOSS FROM OPERATIONS
   
(20,197
)
   
(4,585
)
                 
PROVISION FOR INCOME TAXES
   
0
     
0
 
                 
NET LOSS
 
$
(20,197
)
 
$
(4,585
)
                 
NET LOSS PER SHARE: BASIC AND DILUTED
 
$
(0.00
)
 
$
(0.00
)
                 
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING: BASIC AND DILUTED
   
5,005,000
     
4,000,000
 




See accompanying notes to financial statements.
11

 
AMBER GROUP INC.
Statement of Stockholder’s Equity
ending September 30, 2016


   
Common Stock
   
Additional
Paid-in
   
Deficit
Accumulated
during the
Development
   
Total
Stockholders’
 
   
Shares
   
Amount
   
Capital
   
Stage
   
Equity
 
                               
Inception, July 10, 2014
   
-
   
$
-
   
$
-
   
$
-
   
$
-
 
                                         
Shares issued for cash at $0.001 per share
   
4,000,000
     
4,000
     
-
     
-
     
4,000
 
                                         
Net loss for the year ended September 30, 2014
   
-
     
-
     
-
     
(4,325
)
   
(4,325
)
                                         
Balance, September 30, 2014
   
4,000,000
   
$
4,000
   
$
-
   
$
(4,325
)
 
$
(325
)
                                         
Net loss for the year ended September 30, 2015
   
-
     
-
     
-
     
(4,585
)
   
(4,585
)
                                         
Balance, September 30, 2015
   
4,000,000
   
$
4,000
   
$
-
   
$
(8,910
)
 
$
(4,910
)
                                         
Shares issued for cash at $0.01 per share
   
1,005,000
     
1,005
     
19,095
     
-
     
20,100
 
                                         
Net loss for the year ended September 30, 2016
   
-
     
-
     
-
     
(20,197
)
   
(20,197
)
                                         
Balance, September 30, 2016
   
5,005,000
   
$
5,005
   
$
19,095
   
$
(29,107
)
 
$
(5,007
)




See accompanying notes to financial statements.
12

 
AMBER GROUP INC.
Statement of Cash Flows for the years ending
September 30, 2016 and 2015


   
Year ended
September 30,
2016
   
Year ended
September 30,
2015
 
CASH FLOWS FROM OPERATING ACTIVITIES
           
Net loss for the period
 
$
(20,197
)
 
$
(4,585
)
Changes in assets and liabilities:
               
Increase (decrease) in prepaid expenses
   
(696
)
   
0
 
CASH FLOWS USED IN OPERATING ACTIVITIES
   
(20,892
)
   
(4,585
)
                 
CASH FLOWS FROM FINANCING ACTIVITIES
               
Proceeds from sale of common stock
   
20,100
     
-
 
Loans from director
   
366
     
5,012
 
CASH FLOWS PROVIDED BY FINANCING ACTIVITIES
   
20,466
     
5,012
 
                 
NET INCREASE IN CASH
   
427
     
427
 
Cash, beginning of period
   
427
     
-
 
Cash, end of period
 
$
0
   
$
427
 
                 
SUPPLEMENTAL CASH FLOW INFORMATION:
               
Interest paid
 
$
0
   
$
0
 
Income taxes paid
 
$
0
   
$
0
 




See accompanying notes to financial statements.
13

 
AMBER GROUP INC.
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016 and 2015


NOTE 1 – ORGANIZATION AND NATURE OF BUSINESS

AMBER GROUP INC. was incorporated under the laws of the State of Nevada on July 10, 2014. Our address is 3773 HOWARD HUGHES PARKWAY 500S LAS VEGAS NV 89169.  We are a development stage company that is in the business of offering local guided tours via our web platform.

NOTE 2 – SUMMARY OF SIGNIFCANT ACCOUNTING POLICIES

Development Stage Company

The Company is a development stage company as defined by section 915-10-20 of the FASB Accounting Standards Codification. The Company is devoting substantially all of its efforts on establishing the business and its planned principal operations have not commenced.  All losses accumulated since inception have been considered as part of the Company's development stage activities.

The Company has elected to adopt early application of Accounting Standards Update No. 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements.  Upon adoption, the Company no longer presents or discloses inception-to-date information and other remaining disclosure requirements of Topic 915.

Basis of Presentation
 
The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and are presented in US dollars.

Going Concern

The accompanying financial statements have been prepared in conformity with generally accepted accounting principle, which contemplate continuation of the Company as a going concern.  However, the Company had no revenues as of September 30, 2015.  The Company currently has limited working capital, and has not completed its efforts to establish a stabilized source of revenues sufficient to cover operating costs over an extended period of time.

Management anticipates that the Company will be dependent, for the near future, on additional investment capital to fund operating expenses The Company intends to position itself so that it may be able to raise additional funds through the capital markets. In light of management’s efforts, there are no assurances that the Company will be successful in this or any of its endeavors or become financially viable and continue as a going concern.

Accounting Basis
 
The Company uses the accrual basis of accounting and accounting principles generally accepted in the United States of America (“GAAP” accounting).  The Company has adopted a September 30 fiscal year end.

Cash and Cash Equivalents
 
The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents. The Company had $0 of cash as of September 30, 2016 and $427 as of September 30, 2015.

Fair Value of Financial Instruments
 
The Company’s financial instruments consist of cash and cash equivalents and amounts due to shareholder. The carrying amount of these financial instruments approximates fair value due either to length of maturity or interest rates that approximate prevailing market rates unless otherwise disclosed in these financial statements.

Income Taxes
 
Income taxes are computed using the asset and liability method.  Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws.  A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized.
 
14

AMBER GROUP INC.
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016 and 2015

NOTE 2 – SUMMARY OF SIGNIFCANT ACCOUNTING POLICIES (CONTINUED)

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

Revenue Recognition
 
The Company recognizes revenue when products are fully delivered or services have been provided and collection is reasonably assured.

Stock-Based Compensation
 
Stock-based compensation is accounted for at fair value in accordance with ASC Topic 718.  To date, the Company has not adopted a stock option plan and has not granted any stock options.

Basic Income (Loss) Per Share
 
Basic income (loss) per share is calculated by dividing the Company’s net loss applicable to common shareholders by the weighted average number of common shares during the period. Diluted earnings per share is calculated by dividing the Company’s net income available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. There are no such common stock equivalents outstanding as of September 30, 2016.

Comprehensive Income
 
The Company has which established standards for reporting and display of comprehensive income, its components and accumulated balances.  When applicable, the Company would disclose this information on its Statement of Stockholders’ Equity.  Comprehensive income comprises equity except those resulting from investments by owners and distributions to owners. The Company has not had any significant transactions that are required to be reported in other comprehensive income.

Recent Accounting Pronouncements

In September 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2014-10, “Development Stage Entities”.  The amendments in this update remove the definition of a development stage entity from the Master Glossary of the ASC thereby removing the financial reporting distinction between development stage entities and other reporting entities from U.S. GAAP.  In addition, the amendments eliminate the requirements for development stage entities to (1) present inception-to-date information in the statements of income, cash flows, and shareholder equity, (2) label the financial statements as those of a development stage entity, (3) disclose a description of the development stage activities in which the entity is engaged, and (4) disclose in the first year in which the entity is no longer a development stage entity that in prior years it had been in the development stage. The amendments in this update are applied retrospectively.  The adoption of ASU 2014-10 removed the development stage entity financial reporting requirements for the Company.

NOTE 3 – LOANS FROM DIRECTOR

As of September 30, 2016, director loaned $5,703 for Company’s business expenses. The loan is unsecured, non-interest bearing and due on demand.

The balance due to the director was $5,703 as of September 30, 2016.

NOTE 4 – COMMON STOCK

The Company has 75,000,000, $0.001 par value shares of common stock authorized.
 
On September 29, 2014, the Company issued 4,000,000 shares of common stock for cash proceeds of $4,000 at $0.001 per share.

As of December 31, 2015, the Company issued 682,500 shares of common stock for cash proceeds of $13,650 at $0.02 per share.

As of June 30, 2016, the Company issued 322,500 shares of common stock for cash proceeds of 6,450 at $0.02 per share.

There were 5,005,000 shares of common stock issued and outstanding as of September 30, 2016.

15


AMBER GROUP INC.
NOTES TO THE FINANCIAL STATEMENTS
September 30, 2016 and 2015

NOTE 5 – COMMITMENTS AND CONTINGENCIES

The Company neither owns nor leases any real or personal property. An officer has provided office services without charge.  There is no obligation for the officer to continue this arrangement.  Such costs are immaterial to the financial statements and accordingly are not reflected herein.  The officers and directors are involved in other business activities and most likely will become involved in other business activities in the future.

NOTE 6 - PREPAID EXPENSES

The Company has prepaid their expenses to the auditor in the amount of $696.

NOTE 7 – INCOME TAXES

As of September 30, 2016, the Company had net operating loss carry forwards of approximately $29,107 that may be available to reduce future years’ taxable income in varying amounts through 2031. Future tax benefits which may arise as a result of these losses have not been recognized in these financial statements, as their realization is determined not likely to occur and accordingly, the Company has recorded a valuation allowance for the deferred tax asset relating to these tax loss carry-forwards.

The provision for Federal income tax consists of the following:

   
September 30,
2016
   
September 30,
2015
 
Federal income tax benefit attributable to:
           
Current Operations
 
$
6,867
   
$
1,605
 
Less: valuation allowance
   
(6,867
)
   
(1,605
)
Net provision for Federal income taxes
 
$
0
   
$
0
 

The cumulative tax effect at the expected rate of 35% of significant items comprising our net deferred tax amount is as follows:

   
September 30,
2016
   
September 30,
2015
 
Deferred tax asset attributable to:
           
Net operating loss carryover
 
$
9,896
   
$
3,119
 
Less: valuation allowance
   
(9,896
)
   
(3,119
)
Net deferred tax asset
 
$
0
   
$
0
 

Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carry forwards of approximately $29,107 for Federal income tax reporting purposes are subject to annual limitations. Should a change in ownership occur net operating loss carry forwards may be limited as to use in future years.

NOTE 8 – SUBSEQUENT EVENTS

On November 29, 2016 2016, Mr. Tee Chuen Meng was appointed as President and Chief Executive Officer, Secretary and Treasurer of our company. On November 29, 2016, Vadims Furss resigned as President, Chief Executive Officer, Secretary and Treasurer of our company.

On November 30, 2016, we filed a certificate of amendment to our articles of incorporation with the Nevada Secretary of State to change our name to “Natural Health Farm Holdings Inc.” and affect a 30:1 forward stock split of our common stock and increase our Authorized Share Capital to 500,000,000 (Five Hundred Million).   This amendment was unanimously approved by our board of directors on November 29, 2016., stockholders holding a majority of our voting power took action by written consent approving an amendment to our articles of incorporation to change the name of the company to a name to be determined by the board of directors and 30:1 forward stock split and increase our Authorized to 500,000,000  in its sole discretion, and authorized the Board of Directors to file the Amendment upon a determination and resolution of the Board of Directors of such new corporate name and 30:1 forward stock split.

We have requested a new symbol from FINRA in connection with the recent name change and as of the date of this report, we have not received the new symbol from FINRA.  We will provide an update upon assignment of the new symbol from FINRA.
 
16

ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE

None.

ITEM 9A(T). CONTROLS AND PROCEDURES

MANAGEMENT'S REPORT ON DISCLOSURE CONTROLS AND PROCEDURES

Management is responsible for establishing and maintaining adequate internal control over financial reporting (as defined in Exchange Act Rule 13a-15(f)).  The Company's internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with accounting principles generally accepted in the United States of America.  Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate. Under the supervision and with the participation of management, including the Chief Executive Officer and Chief Financial Officer, the Company conducted an evaluation of the effectiveness of the Company's internal control over financial reporting as of September 30, 2016 using the criteria established in " Internal Control - Integrated Framework "
issued by the Committee of Sponsoring Organizations of the Treadway Commission ("COSO").

A material weakness is a deficiency, or combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the Company's annual or interim financial statements will not be prevented or detected on a timely basis. In its assessment of the effectiveness of internal control over financial reporting as of September 30, 2016, the Company determined that there were control deficiencies that constituted material weaknesses, as described below.

1. We do not have an Audit Committee - While not being legally obligated to have an audit committee, it is the management's view that such a committee, including a financial expert member, is an utmost important entity level control over the Company's financial statement. Currently the Board of Directors acts in the capacity of the Audit Committee, and does not include a member that is considered to be independent of management to provide the necessary oversight over management's activities.

2. We did not maintain appropriate cash controls - As of September 30, 2016, the Company has not maintained sufficient internal controls over financial reporting for the cash process, including failure to segregate cash handling and accounting functions, and did not require dual signature on the Company's bank accounts. Alternatively, the effects of poor cash controls were mitigated by the fact that the Company had limited transactions in their bank accounts.

3. We did not implement appropriate information technology controls - As at September 30, 2016, the Company retains copies of all financial data and material agreements; however there is no formal procedure or evidence of normal backup of the Company's data or off-site storage of data in the event of theft, misplacement, or loss due to unmitigated factors.

Accordingly, the Company concluded that these control deficiencies resulted in a reasonable possibility that a material misstatement of the annual or interim financial statements will not be prevented or detected on a timely basis by the company's internal controls.

As a result of the material weaknesses described above, management has concluded that the Company did not maintain effective internal control over financial reporting as of September 30, 2016 based on criteria established in Internal
Control--Integrated Framework issued by COSO.
17

 
CHANGES IN INTERNAL CONTROL OVER FINANCIAL REPORTING

There has been no change in our internal control over financial reporting identified in connection with our evaluation we conducted of the effectiveness of our internal control over financial reporting as of September 30, 2016, that occurred during our fourth fiscal quarter that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

This annual report does not include an attestation report of the Company's registered public accounting firm regarding internal control over financial reporting. Management's report was not subject to attestation by the Company's registered public accounting firm pursuant to temporary rules of the SEC that permit the Company to provide only management's report in this annual report.

PART III

ITEM 10. DIRECTORS, EXECUTIVE OFFICERS, PROMOTERS AND CONTROL PERSONS OF THE COMPANY

DIRECTORS AND EXECUTIVE OFFICERS

The name, address and position of our present officers and directors are set forth below:

Name and Address of Executive
       
Officer and/or Director
 
Age
 
Position
         
Tee Chuen Meng
 
38
 
President, Secretary, Treasurer and Director
1980 Festival Plaza Drive Suite 530
       
Las Vegas, NV 89135
       

BIOGRAPHICAL INFORMATION AND BACKGROUND OF OFFICER AND DIRECTOR

On November 29, 2016 2016, Mr. Tee Chuen Meng was appointed as President and Chief Executive Officer, Secretary and Treasurer of our company. On November 29, 2016, Vadims Furss resigned as President, Chief Executive Officer, Secretary and Treasurer of our company.
 
Mr. Tee Chuen Meng is CEO and Director of NHF Group of Companies.  Natural Health Farm Group of Companies controls several companies in the natural health industry throughout Malaysia, China and other countries.  Tee Chuen Meng, 37 has been navigating these companies for over 5 years expanding it to 70 retail stores in several countries.

Mr. Tee Chuen Meng is also the Senior Physician for Natural Health Naturopathics Centre.
 
Mr. Tee Chuen Meng received an MBA from the University of South Australia achieving the Chancellor List in 2010. Tee Chuen Meng attended University of Technology in Malaysia and also received a Diploma of Diet & Nutrition from the International Therapy Examination Council.   Mr. Tee Chuen Meng is qualified to lead our company into the future. His management experience makes him a perfect fit for this position.
 
During the past ten years, Mr. Tee Chuen Meng has not been the subject of the following events:
 
1. A petition under the Federal  bankruptcy  laws or any state  insolvency law was filed by or against, or a receiver, fiscal agent or similar officer was appointed by a court for the  business or property of such  person,  or any partnership in which he was a general partner at or within two years before the time of such filing,  or any  corporation  or business  association  of which he was an executive officer at or within two years before the time of such filing;
 
2. Convicted  in a  criminal  proceeding  or is a named  subject  of a pending criminal   proceeding (excluding   traffic  violations  and  other  minor offenses);
 
 
18

 
3. The subject of any order,  judgment, or decree, not subsequently  reversed, suspended or vacated, of any court of competent  jurisdiction,  permanently or  temporarily  enjoining him from, or otherwise  limiting,  the following activities;  associated person of any of the foregoing, or as an investment adviser,  underwriter,  broker or dealer in securities, or as an affiliated person,  director or employee of any investment company,  bank, savings and loan  association  or insurance  company,  or engaging in or continuing any conduct or practice in connection with such activity;
 
i) Acting as a futures commission merchant, introducing broker, commodity trading advisor, commodity pool operator, floor broker, leverage transaction merchant, any other person regulated by the Commodity Futures Trading Commission, or
 
ii) Engaging in any type of business practice; or
 
iii) Engaging in any activity in connection with the purchase or sale of any security or commodity or in connection with any violation of Federal or State securities laws or Federal commodities laws;
 
4. The subject of any order, judgment or decree, not subsequently reversed, suspended or vacated, of any Federal or State authority barring, suspending or otherwise limiting for more than 60 days the right of such person to engage in any activity described in paragraph 3.i in the preceding paragraph or to be associated with persons engaged in any such activity;
 
5. Was found by a court of competent jurisdiction in a civil action or by the Commission to have violated any Federal or State securities law, and the judgment in such civil action or finding by the Commission has not been subsequently reversed, suspended, or vacated;
 
6. Was found by a court of competent jurisdiction in a civil action or by the Commodity Futures Trading Commission to have violated any Federal commodities law, and the judgment in such civil action or finding by the Commodity Futures Trading Commission has not been subsequently reversed, suspended or vacated;
 
7. Was the subject of, or a party to, any Federal or State judicial or administrative order, judgment, decree, or finding, not subsequently reversed, suspended or vacated, relating to an alleged violation of:
 
i) Any Federal or State securities or commodities law or regulation; or
 
ii) Any law or regulation  respecting financial  institutions or insurance companies  including,  but not limited to, a  temporary  or  permanent injunction, order of disgorgement or restitution,  civil money penalty or  temporary  or  permanent  cease-and-desist  order,  or  removal or prohibition order, or
 
iii) Any law or regulation prohibiting mail or wire fraud or fraud in connection with any business entity; or
 
8. Was the subject of, or a party to, any sanction or order,  not subsequently reversed,  suspended or vacated,  of any  self-regulatory  organization (as defined in Section 3(a)(26) of the Exchange Act (15 U.S.C. 78c(a)(26)), any registered entity (as defined in Section 1(a)(29) of the Commodity Exchange Act (7 U.S.C. 1(a)(29)), or any equivalent exchange, association, entity or organization  that has  disciplinary  authority over its members or persons associated with a member.
 
Family Relationships
 
There are no family relationships among our directors or executive officers.
 
19

Director Qualifications
 
The following specific experience, qualifications, attributes, or skills of Mr. Tee Chuen Meng to lead the Company to the conclusion that they should serve as a director in light of our business and structure:
 
Mr. Tee Chuen Meng is qualified to be a Company director because he has managed several businesses successfully and thus brings management, organizational, operational and administrative experience to our Board.     
 
COMPLIANCE WITH SECTION 16(A) OF THE SECURITIES EXCHANGE ACT OF 1934

Our common stock is not registered pursuant to Section 12 of the Securities Exchange Act of 1934, as amended (the "Exchange Act"). Accordingly, our officers, directors, and principal stockholders are not subject to the beneficial ownership reporting requirements of Section 16(a) of the Exchange Act.

CODE OF ETHICS

We have not yet adopted a code of ethics that applies to our sole officer and director, or persons performing similar functions because we are in the start-up phase and are in the process of establishing our operations. We plan to adopt a
code of ethics as and when our company grows to a sufficient size to warrant such adoption.

AUDIT COMMITTEE

As we have only a sole director, we have not established an audit committee as at the date of this registration statement, nor do we have plans to establish an audit committee until such time as we have established our full operations, and
retained sufficient independent directors as members of our board of directors willing to be appointed to the audit committee and carry out the customary functions of an audit committee.

DIRECTOR NOMINEES

We do not have a nominating committee. Our sole director will in the future select individuals to stand for election as members of our board of directors.  The company does not have a policy with regards to the consideration of any
director candidates recommended by our security holders. Our board has determined that it is in the best position to evaluate our company's requirements as well as the qualifications of each candidate when it considers a nominee for a position on our board. If security holders wish to recommend candidates directly to our board, they may do so by communicating directly with our sole officer and director at the address specified on the cover of this Annual Report on Form 10-K.

AUDIT COMMITTEE AND AUDIT COMMITTEE FINANCIAL EXPERT

We do not currently have an audit committee or a committee performing similar functions. The board of directors as a whole participates in the review of financial statements and disclosure.

Our board of directors has determined that it does not have a member of its audit committee that qualifies as an "audit committee financial expert" as defined in Item 407(d)(5)(ii) of Regulation S-K, and is "independent" as the
term is used in Item 7(d)(3)(iv) of Schedule 14A under the Securities Exchange Act of 1934, as amended.

SIGNIFICANT EMPLOYEES

As of September 30, 2016, we had no employees other than our President, Vadims Furss, who devoted approximately thirty hours per week to company matters.

ITEM 11. EXECUTIVE COMPENSATION

The following tables set forth certain information about compensation paid, earned or accrued for services by our President, and Secretary (collectively, the "Named Executive Officers") from inception on November 12, 2013 until
September 30, 2015 and for the year ended September 30, 2016:
20

 
SUMMARY COMPENSATION TABLE
 
Name and
Principal Position
 
Year
 
Salary
   
Bonus
   
Stock
Awards
   
Option
Awards
   
Non-Equity
Incentive
Plan
Compensation
   
Nonqualified
Deferred
Compensation
Earnings
   
All Other
Compensation
   
Total
 
       
($)
   
($)
   
($)
   
($)
   
($)
   
($)
   
($)
   
($)
 
                                                     
Vadims Furss,
 
June 10, 2014
  -0-     -0-     -0-     -0-     -0-     -0-     -0-     -0-  
President, Treasurer
   until                                                
 
 
September 30, 2015
                                               
                                                     
  2016   -0-      -0-      -0-      -0-      -0-      -0-      -0-      -0-   
 
There are no current employment agreements between the company and its sole officer. The compensation discussed herein addresses all compensation awarded to, earned by, or paid to our named executive officer. There are no other stock option plans, retirement, pension, or profit sharing plans for the benefit of our officers and directors other than as described herein.

CHANGE OF CONTROL

As of September 30, 2016, we had no pension plans or compensatory plans or other arrangements that provide compensation in the event of a termination of employment or a change in our control.

ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS

The following table provides certain information regarding the ownership of our common stock, as of September 30, 2016 by:

* each of our executive officers;
* each director;
* each person known to us to own more than 5% of our outstanding common stock; and
* all of our executive officers and directors and as a group.
 
 
Title of Class
 
Name and Address of
Beneficial Owner
 
Amount and Nature of
Beneficial Ownership
 
Percentage
             
Common Stock
 
Vadims Furss
2360 Corporate Circle
- Suite 400
Henderson, NV 89074
 
4,000,000 shares of common stock (direct)
 
80%
 
 
The percent of class is based on 5,000,500 shares of common stock issued and outstanding as of September 30, 2016.

The following table provides certain information regarding the ownership of our common stock, as of the date of this Annual Report on Form 10-K by:

* each of our executive officers;
* each director;
* each person known to us to own more than 5% of our outstanding common stock; and
* all of our executive officers and directors and as a group.
21

 
Title of Class
 
Name and Address of
Beneficial Owner
 
Amount and Nature of
Beneficial Ownership
 
Percentage
             
Common Stock
 
Tee Chuen Meng
1980 Festival Plaza Drive, Suite 530
Las Vegas, NV 89135
 
500,000 shares of common stock (direct)
 
9.99%
 
             
   
Jeffrey Chung Sheun Thai
1980 Festival Plaza Drive, Suite 530
Las Vegas, NV 89135
 
3,500,000 shares of common stock (direct)
  69.93%
 
The percent of class is based on 5,000,500 shares of common stock issued and outstanding as of the date of this annual report.

ITEM 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS

During the year ended September 30, 2016, we had not entered into any transactions with our sole officer or director, or persons nominated for these positions, beneficial owners of 5% or more of our common stock, or family members of these persons wherein the amount involved in the transaction or a series of similar transactions exceeded the lesser of $120,000 or 1% of the average of our total assets for the last three fiscal years.

ITEM 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES

The aggregate fees billed for the most recently completed fiscal year ended September 30, 2016 and for the fiscal year ended September 30, 2015 for professional services rendered by the principal accountant for the audit of our annual financial statements and review of the financial statements included in our quarterly reports on Form 10-Q and services that are normally provided by the accountant in connection with statutory and regulatory filings or engagements for these fiscal periods were as follows:

   
Year Ended
 
   
September 30, 2016
   
September 30, 2015
 
             
Audit Fees
 
$
8,000
   
$
4,000
 
Audit Related Fees
   
0
     
0
 
Tax Fees
   
1,2000
         
All Other Fees
   
0
     
120
 
Total
 
$
9,200
   
$
4,120
 

Our board of directors pre-approves all services provided by our independent auditors. All of the above services and fees were reviewed and approved by the board of directors either before or after the respective services were rendered.

Our board of directors has considered the nature and amount of fees billed by our independent auditors and believes that the provision of services for activities unrelated to the audit is compatible with maintaining our independent auditors' independence.

ITEM 15. EXHIBITS

31.1 Certification of Chief Executive Officer Pursuant to the Securities Exchange Act of 1934, Rules 13a-14 and 15d-14, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

31.2 Certification of Chief Financial Officer Pursuant to the Securities Exchange Act of 1934, Rules 13a-14 and 15d-14, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

32 Certification pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes Oxley Act of 2002

101 Interactive data files pursuant to Rule 405 of Regulation S-T
22

SIGNATURES
 
In accordance with the requirements of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

   
AMBER GROUP INC.
     
     
Dated: December 28, 2016
 
By: /s/ Tee Chuen Meng
   
Tee Chuen Meng, President and Chief Executive Officer
 
 
and Chief Financial Officer
 
 
23
 
EX-31.1 2 ex31-1.htm
EXHIBIT 31.1
 
AMBER GROUP INC.
Certification of the Chief Executive Officer Pursuant to
Securities Exchange Act Rules 13a-14(a) and 15d-14

I, Tee Chuen Meng, certify that:

1. I have reviewed this Annual Report on Form 10-K, of Amber Group Inc.;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

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

4. As the registrant’s Principal Executive Officer, I am responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and I have:

   
a.
Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under my supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to me 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 to be designed under my 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 my 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.  I have disclosed, based on my 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.


     
December 28, 2016
/s/ Tee Chuen Meng
 
 
Principal Executive Officer
 
     
EX-31.2 3 ex32-1.htm
EXHIBIT 31.2
 
AMBER GROUP INC.
Certification of the Principal Financial Officer Pursuant to
Securities Exchange Act Rules 13a-14(a) and 15d-14

I, Tee Chuen Meng, certify that:

1. I have reviewed this Annual Report on Form 10-K, of Amber Group Inc.;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

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

4. As the registrant’s Principal Financial Officer, I am responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and I have:

 
 
a.
Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under my supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to me 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 to be designed under my 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 my 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. I have disclosed, based on my 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.
 

 
     
December 28, 2016
/s/ Tee Chuen Meng
 
 
Principal Financial Officer
 
 
 
EX-32 4 ex32.htm
EXHIBIT 32

AMBER GROUP INC.
Certification of the Chief Executive Officer AND Chief Financial Officer Pursuant to
18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
 
 In connection with the accompanying Annual Report on Form 10-K of Amber Group Inc. (the “Company”) for the year ended September 30, 2016 (the “Report”), I, Tee Chuen Meng, President, Principal Executive Officer and Principal Financial Officer of the Company, certify, pursuant to 18 U.S.C. § 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 operations of the Company.
 
December 28, 2016


   
/s/ Tee Chuen Meng
 
Principal Executive Officer and
Principal Financial Officer

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Dec. 23, 2016
Document And Entity Information    
Entity Registrant Name AMBER GROUP INC  
Entity Central Index Key 0001621697  
Document Type 10-K  
Document Period End Date Sep. 30, 2016  
Amendment Flag false  
Current Fiscal Year End Date --09-30  
Is Entity a Well-known Seasoned Issuer? No  
Is Entity a Voluntary Filer? No  
Is Entity's Reporting Status Current? Yes  
Entity Filer Category Smaller Reporting Company  
Entity Public Float   $ 0
Entity Common Stock, Shares Outstanding   5,005,000
Document Fiscal Period Focus FY  
Document Fiscal Year Focus 2016  
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Balance Sheet - USD ($)
Sep. 30, 2016
Sep. 30, 2015
Current Assets    
Cash and cash equivalents $ 427
Prepaid Expenses 696  
Total Current Assets 696 427
Total Assets 696 427
Current Liabilities    
Accrued expenses 0 0
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Total Liabilities 5,703 5,337
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Common stock, par value $0.001; 75,000,000 shares authorized, 5,005,000 and 4,000,000 shares issued and outstanding respectively; 5,005 4,000
Additional paid in capital 19,095 0
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Bank Service Charges 1,246 465
General and Administrative Expenses 40  
TOTAL OPERATING EXPENSES 22,192 4,585
NET LOSS FROM OPERATIONS (20,197) (4,585)
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CASH FLOWS FROM OPERATING ACTIVITIES    
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ORGANIZATION AND NATURE OF BUSINESS
12 Months Ended
Sep. 30, 2016
Notes to Financial Statements  
NOTE 1 - ORGANIZATION AND NATURE OF BUSINESS

AMBER GROUP INC. was incorporated under the laws of the State of Nevada on July 10, 2014. Our address is 3773 HOWARD HUGHES PARKWAY 500S LAS VEGAS NV 89169.  We are a development stage company that is in the business of offering local guided tours via our web platform.

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
12 Months Ended
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Notes to Financial Statements  
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Development Stage Company

 

The Company is a development stage company as defined by section 915-10-20 of the FASB Accounting Standards Codification. The Company is devoting substantially all of its efforts on establishing the business and its planned principal operations have not commenced.  All losses accumulated since inception have been considered as part of the Company's development stage activities.

 

The Company has elected to adopt early application of Accounting Standards Update No. 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements.  Upon adoption, the Company no longer presents or discloses inception-to-date information and other remaining disclosure requirements of Topic 915.

 

Basis of Presentation

 

The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and are presented in US dollars.

 

Going Concern

 

The accompanying financial statements have been prepared in conformity with generally accepted accounting principle, which contemplate continuation of the Company as a going concern.  However, the Company had no revenues as of September 30, 2015.  The Company currently has limited working capital, and has not completed its efforts to establish a stabilized source of revenues sufficient to cover operating costs over an extended period of time.

 

Management anticipates that the Company will be dependent, for the near future, on additional investment capital to fund operating expenses The Company intends to position itself so that it may be able to raise additional funds through the capital markets. In light of management’s efforts, there are no assurances that the Company will be successful in this or any of its endeavors or become financially viable and continue as a going concern.

 

Accounting Basis

 

The Company uses the accrual basis of accounting and accounting principles generally accepted in the United States of America (“GAAP” accounting).  The Company has adopted a September 30 fiscal year end.

 

Cash and Cash Equivalents

 

The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents. The Company had $0 of cash as of September 30, 2016 and $427 as of September 30, 2015.

 

Fair Value of Financial Instruments

 

The Company’s financial instruments consist of cash and cash equivalents and amounts due to shareholder. The carrying amount of these financial instruments approximates fair value due either to length of maturity or interest rates that approximate prevailing market rates unless otherwise disclosed in these financial statements.

 

Income Taxes

 

Income taxes are computed using the asset and liability method.  Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws.  A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized.

 

Use of Estimates

 

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

 

Revenue Recognition

 

The Company recognizes revenue when products are fully delivered or services have been provided and collection is reasonably assured.

 

Stock-Based Compensation

 

Stock-based compensation is accounted for at fair value in accordance with ASC Topic 718.  To date, the Company has not adopted a stock option plan and has not granted any stock options.

 

Basic Income (Loss) Per Share

 

Basic income (loss) per share is calculated by dividing the Company’s net loss applicable to common shareholders by the weighted average number of common shares during the period. Diluted earnings per share is calculated by dividing the Company’s net income available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. There are no such common stock equivalents outstanding as of September 30, 2016.

 

Comprehensive Income

 

The Company has which established standards for reporting and display of comprehensive income, its components and accumulated balances.  When applicable, the Company would disclose this information on its Statement of Stockholders’ Equity.  Comprehensive income comprises equity except those resulting from investments by owners and distributions to owners. The Company has not had any significant transactions that are required to be reported in other comprehensive income.

 

Recent Accounting Pronouncements

 

In September 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2014-10, “Development Stage Entities”.  The amendments in this update remove the definition of a development stage entity from the Master Glossary of the ASC thereby removing the financial reporting distinction between development stage entities and other reporting entities from U.S. GAAP.  In addition, the amendments eliminate the requirements for development stage entities to (1) present inception-to-date information in the statements of income, cash flows, and shareholder equity, (2) label the financial statements as those of a development stage entity, (3) disclose a description of the development stage activities in which the entity is engaged, and (4) disclose in the first year in which the entity is no longer a development stage entity that in prior years it had been in the development stage. The amendments in this update are applied retrospectively.  The adoption of ASU 2014-10 removed the development stage entity financial reporting requirements for the Company.

XML 19 R9.htm IDEA: XBRL DOCUMENT v3.6.0.2
LOANS FROM DIRECTOR
12 Months Ended
Sep. 30, 2016
Notes to Financial Statements  
NOTE 3 - LOANS FROM DIRECTOR

As of September 30, 2016, director loaned $5,703 for Company’s business expenses. The loan is unsecured, non-interest bearing and due on demand.

 

The balance due to the director was $5,703 as of September 30, 2016.

XML 20 R10.htm IDEA: XBRL DOCUMENT v3.6.0.2
COMMON STOCK
12 Months Ended
Sep. 30, 2016
Notes to Financial Statements  
NOTE 4 - COMMON STOCK

The Company has 75,000,000, $0.001 par value shares of common stock authorized.

 

On September 29, 2014, the Company issued 4,000,000 shares of common stock for cash proceeds of $4,000 at $0.001 per share.

 

As of December 31, 2015, the Company issued 682,500 shares of common stock for cash proceeds of $13,650 at $0.02 per share.

 

As of June 30, 2016, the Company issued 322,500 shares of common stock for cash proceeds of 6,450 at $0.02 per share.

 

There were 5,005,000 shares of common stock issued and outstanding as of September 30, 2016.

XML 21 R11.htm IDEA: XBRL DOCUMENT v3.6.0.2
COMMITMENTS AND CONTINGENCIES
12 Months Ended
Sep. 30, 2016
Notes to Financial Statements  
NOTE 5 - COMMITMENTS AND CONTINGENCIES

The Company neither owns nor leases any real or personal property. An officer has provided office services without charge.  There is no obligation for the officer to continue this arrangement.  Such costs are immaterial to the financial statements and accordingly are not reflected herein.  The officers and directors are involved in other business activities and most likely will become involved in other business activities in the future.

XML 22 R12.htm IDEA: XBRL DOCUMENT v3.6.0.2
PREPAID EXPENSES
12 Months Ended
Sep. 30, 2016
Notes to Financial Statements  
NOTE 6 - PREPAID EXPENSES

The Company has prepaid their expenses to the auditor in the amount of $696.

XML 23 R13.htm IDEA: XBRL DOCUMENT v3.6.0.2
INCOME TAXES
12 Months Ended
Sep. 30, 2016
Notes to Financial Statements  
NOTE 7 - INCOME TAXES

As of September 30, 2016, the Company had net operating loss carry forwards of approximately $29,107 that may be available to reduce future years’ taxable income in varying amounts through 2031. Future tax benefits which may arise as a result of these losses have not been recognized in these financial statements, as their realization is determined not likely to occur and accordingly, the Company has recorded a valuation allowance for the deferred tax asset relating to these tax loss carry-forwards.

 

The provision for Federal income tax consists of the following:

 

   

September 30,

2016

   

September 30,

2015

 
Federal income tax benefit attributable to:            
Current Operations   $ 6,867     $ 1,605  
Less: valuation allowance     (6,867 )     (1,605 )
Net provision for Federal income taxes   $ 0     $ 0  

 

The cumulative tax effect at the expected rate of 35% of significant items comprising our net deferred tax amount is as follows:

 

   

September 30,

2016

   

September 30,

2015

 
Deferred tax asset attributable to:            
Net operating loss carryover   $ 9,896     $ 3,119  
Less: valuation allowance     (9,896 )     (3,119 )
Net deferred tax asset   $ 0     $ 0  

 

Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carry forwards of approximately $29,107 for Federal income tax reporting purposes are subject to annual limitations. Should a change in ownership occur net operating loss carry forwards may be limited as to use in future years.

XML 24 R14.htm IDEA: XBRL DOCUMENT v3.6.0.2
SUBSEQUENT EVENTS
12 Months Ended
Sep. 30, 2016
Notes to Financial Statements  
NOTE 8 - SUBSEQUENT EVENTS

On November 29, 2016 2016, Mr. Tee Chuen Meng was appointed as President and Chief Executive Officer, Secretary and Treasurer of our company. On November 29, 2016, Vadims Furss resigned as President, Chief Executive Officer, Secretary and Treasurer of our company.

 

On November 30, 2016, we filed a certificate of amendment to our articles of incorporation with the Nevada Secretary of State to change our name to “Natural Health Farm Holdings Inc.” and affect a 30:1 forward stock split of our common stock and increase our Authorized Share Capital to 500,000,000 (Five Hundred Million).   This amendment was unanimously approved by our board of directors on November 29, 2016., stockholders holding a majority of our voting power took action by written consent approving an amendment to our articles of incorporation to change the name of the company to a name to be determined by the board of directors and 30:1 forward stock split and increase our Authorized to 500,000,000  in its sole discretion, and authorized the Board of Directors to file the Amendment upon a determination and resolution of the Board of Directors of such new corporate name and 30:1 forward stock split.

 

We have requested a new symbol from FINRA in connection with the recent name change and as of the date of this report, we have not received the new symbol from FINRA.  We will provide an update upon assignment of the new symbol from FINRA.

XML 25 R15.htm IDEA: XBRL DOCUMENT v3.6.0.2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
12 Months Ended
Sep. 30, 2016
Summary Of Significant Accounting Policies Policies  
Development Stage Company

The Company is a development stage company as defined by section 915-10-20 of the FASB Accounting Standards Codification. The Company is devoting substantially all of its efforts on establishing the business and its planned principal operations have not commenced.  All losses accumulated since inception have been considered as part of the Company's development stage activities.

 

The Company has elected to adopt early application of Accounting Standards Update No. 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements.  Upon adoption, the Company no longer presents or discloses inception-to-date information and other remaining disclosure requirements of Topic 915.

Basis of Presentation

The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and are presented in US dollars.

Going Concern

The accompanying financial statements have been prepared in conformity with generally accepted accounting principle, which contemplate continuation of the Company as a going concern.  However, the Company had no revenues as of September 30, 2015.  The Company currently has limited working capital, and has not completed its efforts to establish a stabilized source of revenues sufficient to cover operating costs over an extended period of time.

 

Management anticipates that the Company will be dependent, for the near future, on additional investment capital to fund operating expenses The Company intends to position itself so that it may be able to raise additional funds through the capital markets. In light of management’s efforts, there are no assurances that the Company will be successful in this or any of its endeavors or become financially viable and continue as a going concern.

Accounting Basis

The Company uses the accrual basis of accounting and accounting principles generally accepted in the United States of America (“GAAP” accounting).  The Company has adopted a September 30 fiscal year end.

Cash and Cash Equivalents

The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents. The Company had $0 of cash as of September 30, 2016 and $427 as of September 30, 2015.

Fair Value of Financial Instruments

The Company’s financial instruments consist of cash and cash equivalents and amounts due to shareholder. The carrying amount of these financial instruments approximates fair value due either to length of maturity or interest rates that approximate prevailing market rates unless otherwise disclosed in these financial statements.

Income Taxes

Income taxes are computed using the asset and liability method.  Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws.  A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized.

Use of Estimates

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

Revenue Recognition

The Company recognizes revenue when products are fully delivered or services have been provided and collection is reasonably assured.

Stock-Based Compensation

Stock-based compensation is accounted for at fair value in accordance with ASC Topic 718.  To date, the Company has not adopted a stock option plan and has not granted any stock options.

Basic Income (Loss) Per Share

Basic income (loss) per share is calculated by dividing the Company’s net loss applicable to common shareholders by the weighted average number of common shares during the period. Diluted earnings per share is calculated by dividing the Company’s net income available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. There are no such common stock equivalents outstanding as of September 30, 2016.

Comprehensive Income

The Company has which established standards for reporting and display of comprehensive income, its components and accumulated balances.  When applicable, the Company would disclose this information on its Statement of Stockholders’ Equity.  Comprehensive income comprises equity except those resulting from investments by owners and distributions to owners. The Company has not had any significant transactions that are required to be reported in other comprehensive income.

Recent Accounting Pronouncements

In September 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2014-10, “Development Stage Entities”.  The amendments in this update remove the definition of a development stage entity from the Master Glossary of the ASC thereby removing the financial reporting distinction between development stage entities and other reporting entities from U.S. GAAP.  In addition, the amendments eliminate the requirements for development stage entities to (1) present inception-to-date information in the statements of income, cash flows, and shareholder equity, (2) label the financial statements as those of a development stage entity, (3) disclose a description of the development stage activities in which the entity is engaged, and (4) disclose in the first year in which the entity is no longer a development stage entity that in prior years it had been in the development stage. The amendments in this update are applied retrospectively.  The adoption of ASU 2014-10 removed the development stage entity financial reporting requirements for the Company.

XML 26 R16.htm IDEA: XBRL DOCUMENT v3.6.0.2
INCOME TAXES (Tables)
12 Months Ended
Sep. 30, 2016
Income Taxes Tables  
Summary of provision for federal income tax

The provision for Federal income tax consists of the following:

 

   

September 30,

2016

   

September 30,

2015

 
Federal income tax benefit attributable to:            
Current Operations   $ 6,867     $ 1,605  
Less: valuation allowance     (6,867 )     (1,605 )
Net provision for Federal income taxes   $ 0     $ 0  

 

Summary of deferred tax amount

The cumulative tax effect at the expected rate of 35% of significant items comprising our net deferred tax amount is as follows:

 

   

September 30,

2016

   

September 30,

2015

 
Deferred tax asset attributable to:            
Net operating loss carryover   $ 9,896     $ 3,119  
Less: valuation allowance     (9,896 )     (3,119 )
Net deferred tax asset   $ 0     $ 0  

 

XML 27 R17.htm IDEA: XBRL DOCUMENT v3.6.0.2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)
Sep. 30, 2016
Sep. 30, 2015
Sep. 30, 2014
Summary Of Significant Accounting Policies Details Narrative      
Cash $ 0 $ 427
XML 28 R18.htm IDEA: XBRL DOCUMENT v3.6.0.2
LOANS FROM DIRECTOR (Details Narrative) - USD ($)
Sep. 30, 2016
Sep. 30, 2015
Loans From Director Details Narrative    
Loan from director $ 5,703 $ 5,337
XML 29 R19.htm IDEA: XBRL DOCUMENT v3.6.0.2
COMMON STOCK (Details Narrative) - USD ($)
3 Months Ended 9 Months Ended 12 Months Ended
Dec. 31, 2015
Sep. 30, 2014
Jun. 30, 2016
Sep. 30, 2016
Sep. 30, 2014
Sep. 30, 2015
Common Stock Details Narrative            
Common stock par value       $ 0.001   $ 0.001
Common stock shares authorized       75,000,000   75,000,000
Common stock shares issued       5,005,000   4,000,000
Common stock shares outstanding       5,005,000   4,000,000
Common stock issued for cash, amount $ 13,650 $ 4,000 $ 6,450 $ 20,100 $ 4,000  
Common stock issued for cash, shares 682,500   322,500   4,000,000  
Price per share $ 0.02 $ 0.001 $ 0.02   $ 0.001  
XML 30 R20.htm IDEA: XBRL DOCUMENT v3.6.0.2
PREPAID EXPENSES (Details Narrative)
Sep. 30, 2016
USD ($)
Prepaid Expenses Details Narrative  
Prepaid Expenses $ 696
XML 31 R21.htm IDEA: XBRL DOCUMENT v3.6.0.2
INCOME TAXES (Details) - USD ($)
12 Months Ended
Sep. 30, 2016
Sep. 30, 2015
Federal income tax benefit attributable to:    
Current Operations $ 6,867 $ 1,605
Less: valuation allowance (6,867) (1,605)
Net provision for Federal income taxes $ 0 $ 0
XML 32 R22.htm IDEA: XBRL DOCUMENT v3.6.0.2
INCOME TAXES (Details 1) - USD ($)
Sep. 30, 2016
Sep. 30, 2015
Deferred tax asset attributable to:    
Net operating loss carryover $ 9,896 $ 3,119
Less: valuation allowance (9,896) (3,119)
Net deferred tax asset $ 0 $ 0
XML 33 R23.htm IDEA: XBRL DOCUMENT v3.6.0.2
INCOME TAXES (Details Narrative)
12 Months Ended
Sep. 30, 2016
USD ($)
Income Taxes Details Narrative  
Net operating loss carry forward $ 29,107
Net operating loss carry forward expired 2031
Expected cumulative tax rate 35.00%
XML 34 R24.htm IDEA: XBRL DOCUMENT v3.6.0.2
SUBSEQUENT EVENTS (Dtails Narrative)
1 Months Ended
Nov. 30, 2016
shares
Subsequent Events Dtails Narrative  
Entity name change Natural Health Farm Holdings Inc.
Forward stock split 30:1
Increased authorized share capital 500,000,000
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