10-Q

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10–Q

(Mark One)

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

For the quarterly period ended January 31, 2016

or

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

For the transition period from ____________ to ________________

Commission file number: 333-199582

Bridgewater Platforms Inc.
(Exact name of registrant as specified in its charter)
Nevada	33-123170
(State or other jurisdiction of incorporation or organization)	(I.R.S. Employer Identification No.)
78 Shorncliffe Road Etobicoke, Ontario, Canada M8Z 5K5
(Address of principal executive offices)
416-659-8907
(Registrant’s telephone number, including area code)
(Former name, former address and former fiscal year, if changed since last report)

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

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

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

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

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

As of March 7, 2016 there were 8,333,346 shares of the issuer’s common stock, par value $0.001, outstanding.

BRIDGEWATER PLATFORMS INC.

FORM 10-Q

FOR THE QUARTERLY PERIOD ENDED JANUARY 31, 2016

TABLE OF CONTENTS

		PAGE
	PART I - FINANCIAL INFORMATION
Item 1.	Unaudited Financial Statements.	3
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations.	9
Item 3.	Quantitative and Qualitative Disclosures About Market Risk.	13
Item 4.	Controls and Procedures.	13
	PART II - OTHER INFORMATION
Item 1.	Legal Proceedings.	14
Item 1A.	Risk Factors.	14
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds.	14
Item 3.	Defaults Upon Senior Securities.	14
Item 4.	Mine Safety Disclosures.	14
Item 5.	Other Information.	14
Item 6.	Exhibits.	14
	SIGNATURES	15

PART I – FINANCIAL INFORMATION

Item 1. Unaudited Financial Statements.

The accompanying unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission ("SEC"), and should be read in conjunction with the audited consolidated financial statements and notes thereto contained in the Company's 10-K filed with the Securities and Exchange Commission on October 29, 2015. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the periods presented have been reflected herein. The results of operations for the periods presented are not necessarily indicative of the results to be expected for the full year ending July 31, 2016.

BRIDGEWATER PLATFORMS INC.

INDEX TO CONSOLIDATED INTERIM FINANCIAL STATEMENTS

January 31, 2016

	Page
Consolidated Balance Sheets as of January 31, 2016 (Unaudited) and July 31, 2015	4
Consolidated Statements of Operations and Comprehensive Loss for the Three and Six Months Ended January 31, 2016 and 2015  (Unaudited)	5
Consolidated Statement of Cash Flows for the Six Months Ended January 31, 2016 and 2015 (Unaudited)	6
Notes to the Consolidated Interim Financial Statements (Unaudited)	7

3

BRIDGEWATER PLATFORMS INC.

Consolidated Balance Sheets

	January 31, 2016			July 31, 2015
	(Unaudited)
ASSETS
Current Assets
Cash and cash equivalents	$	8,913		$	26,253
TOTAL ASSETS		8,913			26,253
LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)
Current Liabilities
Accounts payable and accrued liabilities	$	10,228		$	2,050
Tax payable		-			10,000
TOTAL LIABILITIES		10,228			12,050
STOCKHOLDERS' EQUITY (DEFICIT)
Common stock, par value $0.001, 75,000,000 shares authorized, 8,333,346 shares issued and outstanding		8,333			8,333
Additional paid-in capital		63,237			63,237
Accumulated deficit		(71,361	)		(56,537	)
Accumulated other comprehensive loss		(1,524	)		(830	)
TOTAL STOCKHOLDERS' EQUITY (DEFICIT)		(1,315	)		14,203
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)	$	8,913		$	26,253

The accompanying notes are an integral part of these unaudited consolidated financial statements.

4

BRIDGEWATER PLATFORMS INC.

Consolidated Statements of Operations and Comprehensive Loss

 (Unaudited)

	Three Months Ended						Six Months Ended
	January 31,						January 31,
	2016			2015			2016			2015
REVENUES	$	1,884		$	5,518		$	19,661		$	8,849
COST OF GOODS SOLD		1,689			2,419			17,168			3,729
GROSS PROFIT		195			3,099			2,493			5,120
OPERATING EXPENSES
General and administrative expenses		7,302			2,445			9,135			5,073
Professional fees		9,050			5,282			17,115			11,400
Total Operating Expenses		16,352			7,727			26,250			16,473
LOSS BEFORE INCOME TAXES		(16,157	)		(4,628	)		(23,757	)		(11,353	)
Income tax recovery		10,000						10,000
Income tax expense		(1,067	)		-			(1,067	)		-
NET LOSS	$	(7,224	)	$	(4,628	)	$	(14,824	)	$	(11,353	)
OTHER COMPREHENSIVE LOSS
Foreign currency translation adjustments		(682	)		(622	)		(694	)		(634	)
TOTAL COMPREHENSIVE LOSS	$	(7,906	)	$	(5,250	)	$	(15,518	)	$	(11,987	)
Basic and Diluted Loss per Common Share	$	(0.00	)	$	(0.00	)	$	(0.00	)	$	(0.00	)
Basic and Diluted Weighted Average Common Shares Outstanding		8,333,346			5,000,000			8,333,346			4,239,130

The accompanying notes are an integral part of these unaudited consolidated financial statements.

5

BRIDGEWATER PLATFORMS INC.

Consolidated Statement of Cash Flows

(Unaudited)

	Six Months Ended
	January 31,
	2016			2015
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$	(14,824	)	$	(11,353	)
Adjustments to reconcile net loss to net cash used in operating activities:
Contributed services		-			5,570
Changes in operating assets and liabilities:
Accounts payable and accrued liabilities		8,178			4,212
Other payable		(10,000	)		-
Net cash used in operating activities		(16,646	)		(1,571	)
CASH FLOWS FROM FINANCING ACTIVITIES
Issuance of common stock for cash		-			5,000
Net cash provided by financing activities		-			5,000
Effects on changes in foreign exchange rate		(694	)		(634	)
Net increase (decrease) in cash and cash equivalents		(17,340	)		2,795
Cash and cash equivalents - beginning of period		26,253			4,925
Cash and cash equivalents - end of period	$	8,913		$	7,720
Supplemental Cash Flow Disclosures
Cash paid for interest	$	-		$	-
Cash paid for income taxes	$	-		$	-

The accompanying notes are an integral part of these unaudited consolidated financial statements.

6

BRIDGEWATER PLATFORMS INC.

Notes to the Consolidated Interim Financial Statements

January 31, 2016

(Unaudited)

NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS

Bridgewater Platforms Inc. (the "Company") is a Nevada corporation incorporated on May 6, 2014. It is based in Las Vegas, NV, USA, and the Company's fiscal year end is July 31.

On May 20, 2014, the Company incorporated its wholly owned Canadian subsidiary, Bridgewater Construction Ltd. in Etobicoke, Ontario.

The Company intends to develop a modular pool-covering system to install a secure platform each fall that can be walked on and used for whatever purpose the homeowner desires. Each platform will be custom-made from sturdy recycled materials, and when not in use, the company will come back each spring, dissemble, and store the platform at its own secure facility. To date, the Company's activities have been limited to provide construction service to local residents, its formation and the raising of equity capital.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

The Financial Statements and related disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission ("SEC").  The Financial Statements have been prepared using the accrual basis of accounting in accordance with Generally Accepted Accounting Principles ("GAAP") of the United States.

In the opinion of management, all adjustments consisting of normal recurring entries necessary for a fair statement of the periods presented for: (a) the financial position; (b) the result of operations; and (c) cash flows, have been made in order to make the financial statements presented not misleading.  The results of operations for such interim periods are not necessarily indicative of operations for a full year.  These interim consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto contained in the Company's 10-K filed with the Securities and Exchange Commission on October 29, 2015.

Basis of Consolidation

These financial statements include the accounts of the Company and its wholly-owned subsidiary, Bridgewater Construction Ltd., All material intercompany balances and transactions have been eliminated.

Reclassifications

Certain prior year amounts have been reclassified to conform with the current year presentation.

NOTE 3 - GOING CONCERN

The Company's consolidated financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business.  The Company has not established an ongoing source of revenues sufficient to cover its operating cost, and requires additional capital to commence its operating plan. The ability of the Company to continue as a going concern is dependent on the Company obtaining adequate capital to fund operating losses until it becomes profitable. If the Company is unable to obtain adequate capital, it could be forced to cease operations.  These factors raise substantial doubt about its ability to continue as a going concern.

In order to continue as a going concern, the Company will need, among other things, additional capital resources.  Management's plan to obtain such resources for the Company include: sales of equity instruments; traditional financing, such as loans; and obtaining capital from management and significant stockholders sufficient to meet its minimal operating expenses. However, management cannot provide any assurance that the Company will be successful in accomplishing any of its plans.

7

There is no assurance that the Company will be able to obtain sufficient additional funds when needed or that such funds, if available, will be obtainable on terms satisfactory to the Company. In addition, profitability will ultimately depend upon the level of revenues received from business operations.  However, there is no assurance that the Company will attain profitability. The accompanying consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

NOTE 4 – TAX PAYABLE

During the period ended January 31, 2016, the Internal Revenue Service of the United State waived $10,000 penalty previous charged on late corporate tax filing of the Company’s subsidiary. This $10,000 was originally recorded as other expenses for the year ended July 31, 2015 and was recorded as income tax recovery during the period ended January 31, 2016.

NOTE 5 – RELATED PARTY TRANSACTIONS

During the period ended January 31, 2016, the Company paid to a company owned by its shareholder for labor service and recorded as cost of goods sold of $3,433 and management fee of $5,651. There is no balance due to this shareholder at January 31, 2016.

NOTE 6 – MAJOR CUSTOMER

During the period ended January 31, 2016, the Company has revenue of $15,171 from one customer for a landscaping project provided by the Company which is approximately 80% of total revenue.

8

Item 2.  Management’s Discussion and Analysis of Financial Condition and Results of Operations.

Forward-Looking Statements

Except for historical information, this report contains forward-looking statements within the meaning of Section 27A of the Securities Act of 1933 and Section 21E of the Securities Exchange Act of 1934. Such forward-looking statements involve risks and uncertainties, including, among other things, statements regarding our business strategy, future revenues and anticipated costs and expenses. Such forward-looking statements include, among others, those statements including the words “expects,” “anticipates,” “intends,” “believes” and similar language. Our actual results may differ significantly from those projected in the forward-looking statements. Factors that might cause or contribute to such differences include, but are not limited to, those discussed herein as well as in the “Description of Business - Risk Factors” section in our Prospectus on Form424B(2), as filed on February 24, 2015.  You should carefully review the risks described in in our Prospectus and in other documents we file from time to time with the Securities and Exchange Commission (“SEC”). You are cautioned not to place undue reliance on the forward-looking statements, which speak only as of the date of this report. We undertake no obligation to publicly release any revisions to the forward-looking statements or reflect events or circumstances after the date of this document.

Although we believe that the expectations reflected in these forward-looking statements are based on reasonable assumptions, there are a number of risks and uncertainties that could cause actual results to differ materially from such forward-looking statements.

All references in this Form 10-Q to the “Company,” “Bridgwater,” “we,” “us,” or “our” are to Bridgewater Platforms Inc.

Corporate Overview

Bridgewater Platforms Inc. was incorporated in the State of Nevada on May 6, 2014.  Bridgewater Platforms Inc., incorporated a wholly owned subsidiary in the Province of Ontario, Canada on May 20, 2014, called Bridgewater Construction Ltd.  The company’s address is 78 Shorncliffe Road, Etobicoke, Ontario, Canada M8Z 5K5.  Our telephone number is 416-659-8907.

Bridgewater Platforms' wholly owned subsidiary, Bridgewater Construction Ltd. operates as a landscape design and construction services business.  The Company currently offers landscaping and minor construction services and intends to expand its business and to develop a new outdoor pool covering product and service that will help northern cold-climate homeowners solve the dilemma of what to do with their pools over the fall, winter, and spring months when pool use is not possible.

The following discussion of our financial condition and results of operations should be read in conjunction with our financial statements for the period ended January 31, 2016, together with notes thereto, which are included in this report.

Results of Operations

The following table provides selected financial data about our company as of January 31, 2016 and July 31, 2015.

	January 31, 2016			July 31, 2015
Cash and cash equivalents	$	8,913		$	26,253
Total assets	$	8,913		$	26,253
Total liabilities	$	10,228		$	12,050
Stockholders' equity (Deficit)	$	(1,315	)	$	14,203

9

Three months ended January 31, 2016 and 2015

The following table provides the results of operations for the three months ended January 31, 2016 and 2015:

	Three Months Ended
	January 31,
	2016			2015
REVENUES	$	1,884		$	5,518
COST OF GOODS SOLD		1,689			2,419
GROSS PROFIT		195			3,099
OPERATING EXPENSES
General and administrative expenses		7,302			2,445
Professional fees		9,050			5,282
Total Operating Expenses		16,352			7,727
LOSS BEFORE INCOME TAXES		(16,157	)		(4,628	)
Income tax recovery		10,000			-
Income tax expense		(1,067	)		-
NET LOSS	$	(7,224	)	$	(4,628	)
OTHER COMPREHENSIVE LOSS
Foreign currency translation adjustments		(682	)		(622	)
TOTAL COMPREHENSIVE LOSS	$	(7,906	)	$	(5,250	)

For the three months ended January 31, 2016 and 2015, our revenues were $1,884 and $5,518, respectively; our cost of goods sold was $1,689 and $2,419, respectively; and our gross profit was $195 and $3,099, respectively.  The majority of the decrease in revenues was due to fewer projects incurred during the three months ended January 31, 2016 than 2015.

For the three months ended January 31, 2016 and 2015, our operating expenses were $16,532 and $7,727, respectively; our net operating loss was $16,157 and $4,628, respectively. Our operating expenses were primarily composed of professional fees related to regulatory filing requirements.

During the three months ended January 31, 2016, the Internal Revenue Service of the United State waived $10,000 penalty previous charged on late corporate tax filing of the Company’s subsidiary. This $10,000 was originally recorded as other expenses for the year ended July 31, 2015 and was recorded as income tax recovery during the period ended January 31, 2016.

For the three months ended January 31, 2016 and 2015, other comprehensive loss was $682 and $622, respectively and our total comprehensive loss was $7,906 and $5,250, respectively.

10

Six months ended January 31, 2016 and 2015

The following table provides the results of operations for the six months ended January 31, 2016 and 2015:

	Six Months Ended
	January 31,
	2016			2015
REVENUES	$	19,661		$	8,849
COST OF GOODS SOLD		17,168			3,729
GROSS PROFIT		2,493			5,120
OPERATING EXPENSES
General and administrative expenses		9,135			5,073
Professional fees		17,115			11,400
Total Operating Expenses		26,250			16,473
LOSS BEFORE INCOME TAXES		(23,757	)		(11,353	)
Income tax recovery		10,000			-
Income tax expense		(1,067	)		-
NET LOSS	$	(14,824	)	$	(11,353	)
OTHER COMPREHENSIVE LOSS
Foreign currency translation adjustments		(694	)		(634	)
TOTAL COMPREHENSIVE LOSS	$	(15,518	)	$	(11,987	)

For the six months ended January 31, 2016 and 2015, our revenues were $19,661 and $8,849, respectively; our cost of goods sold was $17,168 and $3,729, respectively; and our gross profit was $2,493 and $5,120, respectively.  The majority of the increase in revenues was related to one landscaping project and the increase in cost of goods sold and gross profit was related to the increased revenue for that project.

For the six months ended January 31, 2016 and 2015, our operating expenses were $26,250 and $16,473, respectively; our net operating loss was $23,757 and $11,353, respectively. Our operating expenses were primarily composed of professional fees related to regulatory filing requirements.

During the six months ended January 31, 2016, the Internal Revenue Service of the United State waived $10,000 penalty previous charged on late corporate tax filing of the Company’s subsidiary. This $10,000 was originally recorded as other expenses for the year ended July 31, 2015 and was recorded as income tax recovery during the period ended January 31, 2016.

For the six months ended January 31, 2016 and 2015, other comprehensive loss was $694 and $634, respectively and our total comprehensive loss was $15,518 and $11,987, respectively.

Limited Operating History; Need for Additional Capital

There is no historical financial information about us on which to base an evaluation of our performance.   We cannot guarantee we will be successful in our business operations.  Our business is subject to risks inherent in the establishment of a new business enterprise, including limited capital resources, possible delays in developing our website, and possible cost overruns due to the price and cost increases in supplies and services.

While the officers and directors have generally indicated a willingness to provide services and financial contributions if necessary, there are presently no agreements, arrangements, commitments, or specific understandings, either verbally or in writing, between the officers and directors and Bridgewater Platforms. 

11

If we are unable to meet our needs for cash from either the money that we raise from future financings, or possible alternative sources, then we may be unable to continue, develop, or expand our operations.

We have no plans to undertake any product research and development during the next twelve months.  There are also no plans or expectations to acquire or sell any plant or plant equipment in the first year of operations.

We anticipate that we will need $30,000 to fund the next 12 months of our operations. If we are unable to meet our needs for cash from either the cash flows from operations, money that we raise from our current offering or future financings, or possible alternative sources, then we may be unable to continue, develop, or expand our operations.  We currently do not have sufficient funds to operate our business for the next 12 months.

Liquidity and Capital Resources

Working Capital

	January 31, 2016			July 31, 2015
Current Assets	$	8,913		$	26,253
Current Liabilities		10,228			12,050
Working Capital	$	(1,315	)	$	14,203

Cash Flows

	Six Months Ended
	January 31,
	2016				2015
Cash used in operating activities		$	(16,646	)		$	(1,571	)
Cash provided by investing activities		$	-			$	-
Cash provided by financing activities		$	-			$	5,000
Cash and cash equivalents on hand		$	8,913			$	7,720

As at January 31, 2016, our company’s cash balance was $8,913 compared to $26,253 as at July 31, 2015. The decrease in cash was primarily due to cash used in operating expenses.

As at January 31, 2016, our company had total liabilities of $10,228 compared with total liabilities of $12,050 as at July 31, 2015. The increase of accounts payable was offset by the decrease of tax payable. During the period ended January 31, 2016, the Internal Revenue Service of the United State waived $10,000 tax penalty payable previous levied on late corporate tax filing of the Company’s subsidiary.

As at January 31, 2016, our company had working capital deficiency of $1,315 compared with working capital of $14,203 as at July 31, 2015. The decrease in working capital was primarily attributed to increase of accounts payable.

Cash Flow from Operating Activities

During the period ended January 31, 2016 and 2015, our company used $16,646 and $1,571 in cash from operating activities, respectively.

Cash Flow from Investing Activities

During the period ended January 31, 2016 and 2015, our company used $nil cash for investing activities.

12

Cash Flow from Financing Activities

During the period ended January 31, 2016, our company used $nil cash in financing activities. During the period ended January 31, 2015, our company received $5,000 cash proceeds from the sale of our common stock.

Going Concern

Our auditors have issued a going concern opinion on our year-end consolidated financial statements ended July 31, 2015. This means that there is substantial doubt that we can continue as an on-going business for the next twelve months unless we obtain additional capital to pay for our expenses.  This is because we have generated limited revenues and have limited operating history. There are no assurances that we will be able to obtain additional financing through either private placements, bank financing or other loans necessary to support our working capital requirements.  To the extent that funds generated from operations and any private placements, public offerings and/or bank financing are insufficient, we will have to raise additional working capital.  No assurance can be given that additional financing will be available, or if available, will be on terms acceptable to us.

Off-Balance Sheet Arrangements

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 is material to investors.

Item 3.  Quantitative and Qualitative Disclosures About Market Risk.

As a “smaller reporting company”, we are not required to provide the information required by this Item.

Item 4.  Controls and Procedures.

Management’s Report on Disclosure Controls and Procedures

We maintain disclosure controls and procedures that are designed to ensure that information required to be disclosed in our reports filed under the Securities Exchange Act of 1934, as amended, is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission's rules and forms, and that such information is accumulated and communicated to our management, including our president (our principal executive officer, principal financial officer and principal accounting officer) to allow for timely decisions regarding required disclosure.

As of the end of the quarter covered by this report, we carried out an evaluation, under the supervision and with the participation of our president (our principal executive officer, principal financial officer and principle accounting officer), of the effectiveness of the design and operation of our disclosure controls and procedures. Based on the foregoing, our president (our principal executive officer, principal financial officer and principal accounting officer) concluded that our disclosure controls and procedures were not effective as of the end of the period covered by this quarterly report due to our limited member of officers and members of the Board of Directors.

Changes in Internal Control over Financial Reporting

There have been no changes in our internal controls over financial reporting that occurred during the quarter ended January 31, 2016, that have materially or are reasonably likely to materially affect, our internal controls over financial reporting.

13

PART II – OTHER INFORMATION

Item 1.  Legal Proceedings.

We know of no material, existing or pending legal proceedings against our Company, nor are we involved as a plaintiff in any material proceeding or pending litigation. There are no proceedings in which any of our directors, officers or affiliates, or any registered beneficial shareholder, is an adverse party or has a material interest adverse to our interest.

Item 1A.  Risk Factors.

As a “smaller reporting company”, we are not required to provide the information required by this Item.

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

We did not issue unregistered equity securities during the quarter ended January 31, 2016.

Item 3.  Defaults Upon Senior Securities.

None.

Item 4.  Mine Safety Disclosures.

Not applicable.

Item 5.  Other Information.

None.

Item 6.  Exhibits.

Exhibit Number	Description of Exhibit
31.1	Certification pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 of the Principal Executive Officer
32.1	Section 1350 Certification of Chief Executive Officer and Chief Financial Officer.
101*	Interactive Data File (Form 10-Q for the period ended January 31, 2016 furnished in XBRL).
101.INS 101.SCH 101.CAL 101.DEF 101.LAB 101.PRE	XBRL Instance Document XBRL Taxonomy Extension Schema Document XBRL Taxonomy Extension Calculation Linkbase Document XBRL Taxonomy Extension Définition Linkbase Document XBRL Taxonomy Extension Label Linkbase Document XBRL Taxonomy Extension Presentation Linkbase Document

* Furnished herewith. Pursuant to Rule 406T of Regulation S-T, the Interactive Data Files on Exhibit 101 hereto are deemed not filed or part of a registration statement or prospectus for purposes of Sections 11 or 12 of the Securities Act of 1933, are deemed not filed for purposes of Section 18 of the Securities and Exchange Act of 1934, and otherwise are not subject to liability under these sections.

14

SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

	BRIDGEWATER PLATFORMS INC.
	(Registrant)
Dated: March 10, 2016	/s/ Emanuel Oliveira
	Emanuel Oliveira
	President, Chief Executive Officer, Chief Financial Officer
	(Principal Executive, Financial and Accounting Officer)

15

EX-31.1

Exhibit 31.1

CERTIFICATION PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Emanuel Oliveira, certify that:

1. I have reviewed this quarterly report on Form 10-Q of Bridgewater Platforms 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. 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 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;

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.

Date: March 10, 2016

/S/ Emanuel Oliveira

Emanuel OliveiraPresident, Chief Executive Officer, Chief Financial Officer(Principal Executive, Financial Officer and Accounting Officer)

EX-32.1

Exhibit 32.1

 

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

The undersigned, Emanuel Oliveira, President, Chief Executive Officer and Chief Financial Officer, of Bridgewater Platforms Inc., hereby certifies, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of theSarbanes-Oxley Act of 2002, that:

(1) the quarterly report on Form 10-Q of Bridgewater Platforms Inc. for the period ended January 31, 2016 (the "Report") fully complies with the requirements of Section 13(a) or 15(d) of theSecurities 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 Bridgewater Platforms Inc.

Dated: March 10, 2016

/s/ Emanuel Oliveira

Emanuel OliveiraPresident, Chief Executive Officer and Chief Financial Officer (Principal Executive, Financial Officer and Accounting Officer)

A signed original of this written statement required by Section 906, or other document authenticating, acknowledging, or otherwise adopting the signature that appears in typed form within the electronic version of this written statement required by Section 906, has been provided to Bridgewater Platforms Inc. and will be retained by Bridgewater Platforms Inc. and furnished to the Securities and Exchange Commission or its staff upon request.

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Document and Entity Information - shares	6 Months Ended
	Jan. 31, 2016	Mar. 07, 2016
Document And Entity Information [Abstract]
Entity Registrant Name	BRIDGEWATER PLATFORMS INC.
Entity Central Index Key	0001623360
Trading Symbol	bwpi
Current Fiscal Year End Date	--07-31
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		8,333,346
Document Type	10-Q
Document Period End Date	Jan. 31, 2016
Amendment Flag	false
Document Fiscal Year Focus	2016
Document Fiscal Period Focus	Q2

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Consolidated Balance Sheets - USD ($)	Jan. 31, 2016	Jul. 31, 2015
Current Assets
Cash and cash equivalents	$ 8,913	$ 26,253
TOTAL ASSETS	8,913	26,253
Current Liabilities
Accounts payable and accrued liabilities	10,228	2,050
Tax payable		10,000
TOTAL LIABILITIES	10,228	12,050
STOCKHOLDERS' EQUITY (DEFICIT)
Common stock, par value $0.001, 75,000,000 shares authorized, 8,333,346 shares issued and outstanding	8,333	8,333
Additional paid-in capital	63,237	63,237
Accumulated deficit	(71,361)	(56,537)
Accumulated other comprehensive loss	(1,524)	(830)
TOTAL STOCKHOLDERS' EQUITY (DEFICIT)	(1,315)	14,203
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)	$ 8,913	$ 26,253

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Consolidated Balance Sheets (Parentheticals) - $ / shares	Jan. 31, 2016	Jul. 31, 2015
Statement of Financial Position [Abstract]
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	75,000,000	75,000,000
Common stock, shares issued	8,333,346	8,333,346
Common stock, shares outstanding	8,333,346	8,333,346

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Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jan. 31, 2016	Jan. 31, 2015	Jan. 31, 2016	Jan. 31, 2015
Income Statement [Abstract]
REVENUES	$ 1,884	$ 5,518	$ 19,661	$ 8,849
COST OF GOODS SOLD	1,689	2,419	17,168	3,729
GROSS PROFIT	195	3,099	2,493	5,120
OPERATING EXPENSES
General and administrative expenses	7,302	2,445	9,135	5,073
Professional fees	9,050	5,282	17,115	11,400
Total Operating Expenses	16,352	7,727	26,250	16,473
LOSS BEFORE INCOME TAXES	(16,157)	(4,628)	(23,757)	(11,353)
Income tax recovery	10,000		10,000
Income tax expense	(1,067)		(1,067)
NET LOSS	(7,224)	(4,628)	(14,824)	(11,353)
OTHER COMPREHENSIVE LOSS
Foreign currency translation adjustments	(682)	(622)	(694)	(634)
TOTAL COMPREHENSIVE LOSS	$ (7,906)	$ (5,250)	$ (15,518)	$ (11,987)
Basic and Diluted Loss per Common Share (in dollars per share)
Basic and Diluted Weighted Average Common Shares Outstanding (in shares)	8,333,346	5,000,000	8,333,346	4,239,130

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Consolidated Statement of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jan. 31, 2016	Jan. 31, 2015
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (14,824)	$ (11,353)
Adjustments to reconcile net loss to net cash used in operating activities:
Contributed services		5,570
Changes in operating assets and liabilities:
Accounts payable and accrued liabilities	8,178	4,212
Other payable	(10,000)
Net cash used in operating activities	(16,646)	(1,571)
CASH FLOWS FROM FINANCING ACTIVITIES
Issuance of common stock for cash		5,000
Net cash provided by financing activities		5,000
Effects on changes in foreign exchange rate	(694)	(634)
Net increase (decrease) in cash and cash equivalents	(17,340)	2,795
Cash and cash equivalents - beginning of period	26,253	4,925
Cash and cash equivalents - end of period	$ 8,913	$ 7,720
Supplemental Cash Flow Disclosures
Cash paid for interest
Cash paid for income taxes

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ORGANIZATION AND DESCRIPTION OF BUSINESS

6 Months Ended

Jan. 31, 2016

Organization And Description Of Business [Abstract]

ORGANIZATION AND DESCRIPTION OF BUSINESS

NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS

Bridgewater Platforms Inc. (the "Company") is a Nevada corporation incorporated on May 6, 2014. It is based in Las Vegas, NV, USA, and the Company's fiscal year end is July 31.

On May 20, 2014, the Company incorporated its wholly owned Canadian subsidiary, Bridgewater Construction Ltd. in Etobicoke, Ontario.

The Company intends to develop a modular pool-covering system to install a secure platform each fall that can be walked on and used for whatever purpose the homeowner desires. Each platform will be custom-made from sturdy recycled materials, and when not in use, the company will come back each spring, dissemble, and store the platform at its own secure facility. To date, the Company's activities have been limited to provide construction service to local residents, its formation and the raising of equity capital.

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

6 Months Ended

Jan. 31, 2016

Accounting Policies [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

The Financial Statements and related disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission ("SEC").  The Financial Statements have been prepared using the accrual basis of accounting in accordance with Generally Accepted Accounting Principles ("GAAP") of the United States.

In the opinion of management, all adjustments consisting of normal recurring entries necessary for a fair statement of the periods presented for: (a) the financial position; (b) the result of operations; and (c) cash flows, have been made in order to make the financial statements presented not misleading.  The results of operations for such interim periods are not necessarily indicative of operations for a full year.  These interim consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto contained in the Company's 10-K filed with the Securities and Exchange Commission on October 29, 2015.

Basis of Consolidation

These financial statements include the accounts of the Company and its wholly-owned subsidiary, Bridgewater Construction Ltd., All material intercompany balances and transactions have been eliminated.

Reclassifications

Certain prior year amounts have been reclassified to conform with the current year presentation.

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GOING CONCERN

6 Months Ended

Jan. 31, 2016

Going Concern [Abstract]

GOING CONCERN

NOTE 3 - GOING CONCERN

The Company's consolidated financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business.  The Company has not established an ongoing source of revenues sufficient to cover its operating cost, and requires additional capital to commence its operating plan. The ability of the Company to continue as a going concern is dependent on the Company obtaining adequate capital to fund operating losses until it becomes profitable. If the Company is unable to obtain adequate capital, it could be forced to cease operations.  These factors raise substantial doubt about its ability to continue as a going concern.

In order to continue as a going concern, the Company will need, among other things, additional capital resources.  Management's plan to obtain such resources for the Company include: sales of equity instruments; traditional financing, such as loans; and obtaining capital from management and significant stockholders sufficient to meet its minimal operating expenses. However, management cannot provide any assurance that the Company will be successful in accomplishing any of its plans.

There is no assurance that the Company will be able to obtain sufficient additional funds when needed or that such funds, if available, will be obtainable on terms satisfactory to the Company. In addition, profitability will ultimately depend upon the level of revenues received from business operations.  However, there is no assurance that the Company will attain profitability. The accompanying consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

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TAX PAYABLE

6 Months Ended

Jan. 31, 2016

Income Tax Disclosure [Abstract]

TAX PAYABLE

NOTE 4 – TAX PAYABLE

During the period ended January 31, 2016, the Internal Revenue Service of the United State waived $10,000 penalty previous charged on late corporate tax filing of the Company’s subsidiary. This $10,000 was originally recorded as other expenses for the year ended July 31, 2015 and was recorded as income tax recovery during the period ended January 31, 2016.

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RELATED PARTY TRANSACTIONS

6 Months Ended

Jan. 31, 2016

Related Party Transactions [Abstract]

RELATED PARTY TRANSACTIONS

NOTE 5 – RELATED PARTY TRANSACTIONS

During the period ended January 31, 2016, the Company paid to a company owned by its shareholder for labor service and recorded as cost of goods sold of $3,433 and management fee of $5,651. There is no balance due to this shareholder at January 31, 2016.

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MAJOR CUSTOMER

6 Months Ended

Jan. 31, 2016

Major Customer [Abstract]

MAJOR CUSTOMER

NOTE 6 – MAJOR CUSTOMER

During the period ended January 31, 2016, the Company has revenue of $15,171 from one customer for a landscaping project provided by the Company which is approximately 80% of total revenue.

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

6 Months Ended

Jan. 31, 2016

Accounting Policies [Abstract]

Basis of Presentation

Basis of Presentation

The Financial Statements and related disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission ("SEC").  The Financial Statements have been prepared using the accrual basis of accounting in accordance with Generally Accepted Accounting Principles ("GAAP") of the United States.

In the opinion of management, all adjustments consisting of normal recurring entries necessary for a fair statement of the periods presented for: (a) the financial position; (b) the result of operations; and (c) cash flows, have been made in order to make the financial statements presented not misleading.  The results of operations for such interim periods are not necessarily indicative of operations for a full year.  These interim consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto contained in the Company's 10-K filed with the Securities and Exchange Commission on October 29, 2015.

Basis of Consolidation

Basis of Consolidation

These financial statements include the accounts of the Company and its wholly-owned subsidiary, Bridgewater Construction Ltd., All material intercompany balances and transactions have been eliminated.

Reclassifications

Reclassifications

Certain prior year amounts have been reclassified to conform with the current year presentation.

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TAX PAYABLE (Details) - USD ($)	3 Months Ended	6 Months Ended
	Jan. 31, 2016	Jan. 31, 2016
Income Tax Disclosure [Abstract]
Income tax recovery	$ 10,000	$ 10,000

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RELATED PARTY TRANSACTIONS (Detail Textuals)	6 Months Ended
	Jan. 31, 2016 USD ($)
Related Party Transactions [Abstract]
Amount paid to shareholders for labor service	$ 3,433
Management fee	$ 5,651

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MAJOR CUSTOMER (Detail Textuals) - Customer Concentration Risk - Total revenue - One customer	3 Months Ended
	Jan. 31, 2016 USD ($)
Revenue, Major Customer [Line Items]
Revenue	$ 15,171
Percentage of total revenue	80.00%