10-Q

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, DC 20549

FORM 10-Q

[X]	Quarterly Report pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
	For the quarterly period ended September 30, 2019
[   ]	Transition Report pursuant to 13 or 15(d) of the Securities Exchange Act of 1934
	Commission File Number: 000-55591

Interlink Plus, Inc.

(Exact name of registrant as specified in its charter)

Nevada	47-3975872
(State or other jurisdiction of incorporation or organization)	(IRS Employer Identification No.)

4952 S Rainbow Blvd, Suite 326

Las Vegas, NV 89118

(Address of principal executive offices)

702-824-7047

(Registrant’s telephone number)

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days

[X] Yes [   ] No

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§ 229.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).  [X] Yes [   ] No

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an emerging growth company.

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

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. [   ]

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

[   ] Yes [X] No

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

State the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date: 69,753,397 common shares as of November 14, 2019.

 

TABLE OF CONTENTS
		Page
PART I - FINANCIAL INFORMATION
Item 1:	Financial Statements	3
Item 2:	Management’s Discussion and Analysis of Financial Condition and Results of Operations	4
Item 3:	Quantitative and Qualitative Disclosures About Market Risk	6
Item 4:	Controls and Procedures	6
PART II - OTHER INFORMATION
Item 1:	Legal Proceedings	8
Item 1A:	Risk Factors	8
Item 2:	Unregistered Sales of Equity Securities and Use of Proceeds	8
Item 3:	Defaults Upon Senior Securities	8
Item 4:	Mine Safety Disclosure	8
Item 5:	Other Information	8
Item 6:	Exhibits	8

2

PART I - FINANCIAL INFORMATION

Item 1. Financial Statements

Our financial statements included in this Form 10-Q are as follows:

F-1	Balance Sheets as of September 30, 2019 (unaudited) and June 30, 2019;
F-2	Statement of Operations for the three months ended September 30, 2019 and 2018 (unaudited);
F-3	Statement of Stockholders’ Equity for the three months ended September 30, 2019 and 2018 (unaudited);
F-4	Statement of Cash Flows for the three months ended September 30, 2019 and 2018 (unaudited); and
F-5	Notes to Financial Statements.

These financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and the SEC instructions to Form 10-Q. In the opinion of management, all adjustments considered necessary for a fair presentation have been included. Operating results for the interim period ended September 30, 2019 are not necessarily indicative of the results that can be expected for the full year.

3

INTERLINK PLUS, INC.

CONDENSED BALANCE SHEETS

	September 30,		June 30,
	2019		2019
	(unaudited)
ASSETS
Current assets:
Cash	$	4,297	$	4,845
Accounts receivable		51		4,316
Prepaid expenses		1,375		1,750
Total current assets		5,723		10,911
Other assets:
Fixed assets, net		392		490
Website, net		201		368
Total other assets		593		858
Total assets	$	6,316	$	11,769
LIABILITIES AND STOCKHOLDERS' DEFICIT
Current liabilities:
Accounts payable	$	11,954	$	14,473
Accounts payable - related party		55,056		46,056
Notes payable		150,000		150,000
Accrued interest payable		23,003		18,926
Convertible debt, net		10,000		10,000
Total current liabilities		250,013		239,455
Total liabilities		250,013		239,455
Commitments and contingencies - See Note 8
Stockholders' deficit:
Series A Convertible Preferred stock, $0.0001 par value, 25,000,000 shares    authorized, 2,700,000 and 2,700,000 shares issued and outstanding    as of September 30, 2019 and June 30, 2019, respectively		270		270
Common stock, $0.0001 par value, 475,000,000 shares    authorized, 69,753,397 and 67,373,008 shares issued and outstanding    as of September 30, 2019 and June 30, 2019, respectively		6,975		6,737
Additional paid-in capital		81,843		70,179
Stock Payable		-		11,902
Accumulated deficit		(332,785)		(316,774)
Total stockholders' deficit		(243,697)		(227,686)
Total liabilities and stockholders' deficit	$	6,316	$	11,769

See accompanying condensed notes to financial statements.

F-1

INTERLINK PLUS, INC.

CONDENSED STATEMENTS OF OPERATIONS

(unaudited)

	For the three months ended September 30,
	2019		2018
Revenue	$	11,282	$	10,576
Costs and expenses:
General and administrative		218		2,449
Depreciation and amortization		265		431
Professional fees		13,733		17,811
Professional fees - related party		9,000		9,000
Total costs and expenses		23,216		29,691
Operating loss		(11,934)		(19,115)
Other expenses:
Interest expense		(4,077)		(4,306)
Net loss before provision for income taxes		(16,011)		(23,421)
Income tax expense		-		-
Net loss	$	(16,011)	$	(23,421)
Net loss per common share - basic	$	(0.00)	$	(0.00)
Net loss per common share - diluted	$	(0.00)	$	(0.00)
Weighted average number of common shares outstanding - basic		68,278,591		67,373,008
Weighted average number of common shares outstanding - diluted		68,278,591		67,373,008

See accompanying condensed notes to financial statements.

F-2

INTERLINK PLUS, INC.

CONDENSED STATEMENT OF STOCKHOLDERS' DEFICIT

For the three months ended September 30, 2019

(unaudited)

							Additional						Total
	Preferred Shares			Common Shares			Paid-In		Stock		Accumulated		Stockholders'
	Shares	Amount		Shares	Amount		Capital		Payable		Deficit		Deficit
Balance, June 30, 2019	2,700,000	$	270	67,373,008	$	6,737	$	70,179	$	11,902	$	(316,775)	$	(227,687)
Stock Payable	-		-	2,380,389		238		11,664		(11,902)		-		-
Net loss	-		-	-		-		-		-		(16,011)		(16,011)
Balance, September 30, 2019	2,700,000	$	270	69,753,397	$	6,975	$	81,843	$	-	$	(332,786)	$	(243,698)

INTERLINK PLUS, INC.

CONDENSED STATEMENT OF STOCKHOLDERS' DEFICIT

For the three months ended September 30, 2018

(unaudited)

							Additional				Total
	Preferred Shares			Common Shares			Paid-In		Accumulated		Stockholders'
	Shares	Amount		Shares	Amount		Capital		Deficit		Deficit
Balance, June 30, 2018	2,700,000	$	270	67,373,008	$	6,737	$	70,179	$	(259,727)	$	(182,541)
Net loss	-		-	-		-		-		(23,421)		(23,421)
Balance, September 30, 2018	2,700,000	$	270	67,373,008	$	6,737	$	70,179	$	(283,148)	$	(205,962)

See accompanying condensed notes to financial statements.

F-3

INTERLINK PLUS, INC.

CONDENSED STATEMENTS OF CASH FLOWS

(unaudited)

	For the three months ended September 30,
	2019		2018
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$	(16,011)	$	(23,421)
Adjustments to reconcile to net loss to net cash used in  operating activities:
Depreciation and amortization		265		431
Changes in operating assets and liabilities:
(Increase) decrease in accounts receivable		4,265		424
(Increase) decrease in prepaid expenses		375		(16,760)
(Increase) decrease in prepaid expenses - related party		-		3,500
Increase (decrease) in accounts payable		(2,519)		(10,039)
Increase (decrease) in accounts payable - related party		9,000		15,841
Increase (decrease) in accrued interest payable		4,077		4,306
Increase (decrease) in customer deposits		-		37,617
Net cash used in operating activities		(548)		11,899
CASH FLOWS FROM INVESTING ACTIVITIES
Net cash used in operating activities		-		-
CASH FLOWS FROM FINANCING ACTIVITIES
Net cash provided by financing activities		-		-
NET CHANGE IN CASH		(548)		11,899
CASH AT BEGINNING OF PERIOD		4,845		11,494
CASH AT END OF PERIOD	$	4,297	$	23,393
SUPPLEMENTAL INFORMATION:
Interest paid	$	-	$	-
Income taxes paid	$	-	$	-

See accompanying condensed notes to financial statements.

F-4

INTERLINK PLUS, INC.

NOTES TO FINANCIAL STATEMENTS

(UNAUDITED)

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of presentation

The interim financial statements included herein, presented in accordance with United States generally accepted accounting principles and stated in US dollars, have been prepared by the Company, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations, although the Company believes that the disclosures are adequate to make the information presented not misleading.

These statements reflect all adjustments, consisting of normal recurring adjustments, which in the opinion of management, are necessary for fair presentation of the information contained therein. It is suggested that these interim financial statements be read in conjunction with the financial statements of the Company for the year ended June 30, 2019 and notes thereto included in the Company’s annual report. The Company follows the same accounting policies in the preparation of interim reports.

Results of operations for the interim period are not indicative of annual results.

Organization

The Company was incorporated on May 11, 2015 under the laws of the State of Nevada, as Interlink Plus, Inc.

Nature of operations

The Company provides services for overseas travel agents on hotel price quotation and negotiation, contract reviewing, detailed guests’ arrangements, hotel check-in assistance, as well as tradeshow services to domestic and international businesses. Additionally, the Company offers marketing materials and other products for the tradeshows.

Year end

The Company’s year-end is June 30.

Cash and cash equivalents

For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. The carrying value of these investments approximates fair value.  As of September 30, 2019, the Company had no cash equivalents.

Accounts receivable

The allowance for uncollectible accounts receivables is determined principally on the basis of past collection experience as well as consideration of current economic conditions and changes in our customer collection trends.  Since the inception of the Company through today, the Company has had no material bad debt write offs and believes its current policy is reasonable.

Fixed assets

The Company records all property and equipment at cost less accumulated depreciation.  Improvements are capitalized while repairs and maintenance costs are expensed as incurred.  Depreciation is calculated using the straight-line method over the estimated useful life of the assets or the lease term, whichever is shorter.  Leasehold improvements include the cost of the Company’s internal development and construction department.  Depreciation periods are as follows:

Computer equipment 3 years

F-5

INTERLINK PLUS, INC.

NOTES TO FINANCIAL STATEMENTS

(UNAUDITED)

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Website

The Company capitalizes the costs associated with the development of the Company’s website pursuant to ASC Topic 350.  Other costs related to the maintenance of the website are expensed as incurred. Amortization is provided over the estimated useful lives of 3 years using the straight-line method for financial statement purposes. The Company commenced amortization upon completion and release of the Company’s fully operational website.

Revenue recognition

The Company recognizes revenue in accordance with generally accepted accounting principles as outlined in the Financial Accounting Standard Board’s (“FASB”) Accounting Standards Codification (“ASC”) 606, Revenue From Contracts with Customers, which requires that five steps to evaluate revenue recognition: (i) identify the contract with the customer; (ii) identity the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price; and (v) recognize revenue when or as the entity satisfied a performance obligation.

Revenue recognition occurs as the services are rendered to customers and upon completion of the hotel stay, when control transfers to customers, provided there are no material remaining performance obligations required of the Company or any matters of customer acceptance. We only record revenue when collectability is probable.

The Company provides travelers access to book hotel room reservations through our contracts with lodging suppliers, which provide the Company with rates and availability information for rooms but for which we have no control over the rooms and do not bear inventory risk. The customers pay the Company for merchant hotel transactions prior to departing on their trip, generally when they book the reservation. The payment is recorded in customer deposits until the stayed night occurs, at which point the Company recognize the revenue, net of amounts paid to suppliers, as this is when our performance obligation is satisfied.

Fair value of financial instruments

Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of September 30, 2019. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values. These financial instruments include cash, prepaid expenses and accounts payable. Fair values were assumed to approximate carrying values for cash and payables because they are short term in nature and their carrying amounts approximate fair values or they are payable on demand.

Level 1: The preferred inputs to valuation efforts are “quoted prices in active markets for identical assets or liabilities,” with the caveat that the reporting entity must have access to that market.  Information at this level is based on direct observations of transactions involving the same assets and liabilities, not assumptions, and thus offers superior reliability. However, relatively few items, especially physical assets, actually trade in active markets.

Level 2: FASB acknowledged that active markets for identical assets and liabilities are relatively uncommon and, even when they do exist, they may be too thin to provide reliable information. To deal with this shortage of direct data, the board provided a second level of inputs that can be applied in three situations.

Level 3: If inputs from levels 1 and 2 are not available, FASB acknowledges that fair value measures of many assets and liabilities are less precise. The board describes Level 3 inputs as “unobservable,” and limits their use by saying they “shall be used to measure fair value to the extent that observable inputs are not available.” This category allows “for situations in which there is little, if any, market activity for the asset or liability at the measurement date”. Earlier in the standard, FASB explains that “observable inputs” are gathered from sources other than the reporting company and that they are expected to reflect assumptions made by market participants.

F-6

INTERLINK PLUS, INC.

NOTES TO FINANCIAL STATEMENTS

(UNAUDITED)

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Earnings per share

The Company follows ASC Topic 260 to account for the earnings per share. Basic earnings per common share (“EPS”) calculations are determined by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per common share calculations are determined by dividing net income by the weighted average number of common shares and dilutive common share equivalents outstanding. During periods when common stock equivalents, if any, are anti-dilutive they are not considered in the computation.  As of September 30, 2019 and 2018, 272,671,787 and 274,755,844 dilutive shares were excluded from the calculation of diluted loss per common share.

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 of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ significantly from those estimates.

Concentration of credit risk

The Company maintains its cash accounts with banks located in Nevada. The total cash balances are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000 per bank. The Company had cash balances on deposit at June 30, 2019 and 2018 did not exceed the balance insured by the FDIC. Accounts receivable are typically unsecured and are derived from revenue earned from customers primarily located in North America and Asia.

Recent pronouncements

ASU 2016-02 - In February 2016, the FASB issued ASU No. 2016-02, "Leases", ("ASC 842") which amended the existing accounting standards for lease accounting, including requiring lessees to recognize most leases on their balance sheets and making targeted changes to lessor accounting. ASC 842 is effective for public companies during interim and annual reporting periods beginning after December 15, 2018, with early adoption permitted. In July 2018, the FASB issued ASU No. 2018-11, which permits entities to record the right-of-use asset and lease liability on the date of adoption, with no requirement to recast comparative periods.

We adopted early ASC 842 effective January 1, 2019 using the optional transition method of recognizing a cumulative-effect adjustment to the opening balance of retained earnings on January 1, 2019. Therefore, comparative financial information was not adjusted and continues to be reported under the prior lease accounting guidance in ASC 840. We elected the transition relief package of practical expedients, and as a result, we did not assess 1) whether existing or expired contracts contain embedded leases, 2) lease classification for any existing or expired leases, and 3) whether lease origination costs qualified as initial direct costs. We elected the short-term lease practical expedient by establishing an accounting policy to exclude leases with a term of 12 months or less, as well as the land easement practical expedient for maintaining our current accounting policy for existing or expired land easements.  No material impact to the condensed financial statements as we do not have and leases greater than one year.

F-7

INTERLINK PLUS, INC.

NOTES TO FINANCIAL STATEMENTS

(UNAUDITED)

NOTE 2 - GOING CONCERN

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the recoverability of assets and the satisfaction of liabilities in the normal course of business. Since its inception, the Company has been engaged substantially in financing activities and developing its business plan and incurring start up costs and expenses. As a result, the Company had an accumulated deficit as of September 30, 2019 of $332,785. In addition, the Company’s activities since inception have been financially sustained through debt and equity financing. These issued raise substantial doubt about the Company’s ability to continue as a going concern within one year from the date of filing. The management’s plans are to raise capital through debt and equity financing and to continue to generate additional revenue to continue operations.

The ability of the Company to continue as a going concern is dependent upon its ability to raise additional capital from the sale of common stock and, ultimately, the achievement of significant operating revenues. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classification of liabilities that might result from this uncertainty.

NOTE 3 - PREPAID EXPENSES

As of September 30, 2019, the Company had prepaid transfer agent expenses totaling $1,375, The prepaid professional fees will be expensed on a straight-line basis over the remaining life of the service period.

NOTE 4 - FIXED ASSETS

The following is a summary of fixed asset costs:

	September 30, 2019
Fixed asset	$	1,176
Less: accumulated amortization		(784)
Fixed asset, net	$	392

Depreciation expense for the three months ended September 30, 2019 was $98.

NOTE 5 - WEBSITE

The following is a summary of website costs:

	September 30, 2019
Website	$	3,500
Less: accumulated amortization		(3,299)
Website, net	$	201

Amortization expense for the three months ended September 30, 2019 was $167.

F-8

INTERLINK PLUS, INC.

NOTES TO FINANCIAL STATEMENTS

(UNAUDITED)

NOTE 6 - NOTES PAYABLE

On June 15, 2018, the Company executed a promissory note with an entity for $150,000. The unsecured note bears interest at 10% per annum and is due in two business days after demand for payment. As of September 30, 2019, the principal balance is $150,000 and accrued interest is $19,644. The interest expense for the three months ended September 30, 2019 and 2018 was $3,822 and $3,822.

NOTE 7 - CONVERTIBLE DEBT

On May 22, 2015, the Company executed a convertible promissory note with a related party for $4,000. The unsecured note bears interest at 10% per annum and is due on May 22, 2017. This note is convertible at $0.005 per share and can be converted on or before the maturity date of May 22, 2017. During July 2017, the party agreed to extend the maturity date to July 31, 2018. On December 22, 2017, the note was sold to an unrelated third party. On March 14, 2018, the note was sold to another unrelated third party. During September 2018, the party agreed to extend the maturity date to September 30, 2019. During the year ended June 30, 2019, the note holder converted the entire balance of principal and accrued interest into 1,114,000 shares of common stock.  During the three months ended September 30, 2019, the Company issued the shares and reduced the stock payable by $5,570.

On April 25, 2016, the Company executed a convertible promissory note with an entity for $5,000. The unsecured note bears interest at 10% per annum and is due on April 25, 2017. This note is convertible at $0.005 per share and can be converted on or before the maturity date of April 25, 2017. During July 2017, the party agreed to extend the maturity date to July 31, 2018. On December 22, 2017, the note was sold to an unrelated third party. On March 14, 2018, the note was sold to another unrelated third party. During September 2018, the party agreed to extend the maturity date to September 30, 2019. Additionally, in October 2019, the party agreed to extend the maturity date to October 30, 2020.

On July 15, 2016, the Company executed a convertible promissory note with an entity for $5,000. The unsecured note bears interest at 10% per annum and is due on July 15, 2017. This note is convertible at $0.005 per share and can be converted on or before the maturity date of July 15, 2017. During July 2017, the party agreed to extend the maturity date to July 31, 2018. On December 22, 2017, the note was sold to an unrelated third party. On March 14, 2018, the note was sold to another unrelated third party. During September 2018, the party agreed to extend the maturity date to September 30, 2019. Additionally, in October 2019, the party agreed to extend the maturity date to October 30, 2020.

On August 18, 2016, the Company executed a convertible promissory note with an entity for $5,000. The unsecured note bears interest at 10% per annum and is due on August 18, 2017. This note is convertible at $0.005 per share and can be converted on or before the maturity date of September 27, 2018. On December 22, 2017, the note was sold to an unrelated third party. On March 14, 2018, the note was sold to another unrelated third party. During September 2018, the party agreed to extend the maturity date to September 30, 2019. During the year ended June 30, 2019, the note holder converted the entire balance of principal and accrued interest into 1,266,389 shares of common stock.  During the three months ended September 30, 2019, the Company issued the shares and reduced the stock payable by $6,332.

As of September 30, 2019, the balance of accrued interest was $3,359. The interest expense for the three months ended September 30, 2019 was $255.

F-9

INTERLINK PLUS, INC.

NOTES TO FINANCIAL STATEMENTS

(UNAUDITED)

NOTE 8 - COMMITMENTS AND CONTINGENCIES

As of September 30, 2019, we did not have any known commitments or contingencies other than our notes payable and convertible debt.

Legal matter contingencies

The Company believes, based on current knowledge and after consultation with counsel, that it is not currently party to any material pending proceedings, individually or in the aggregate, the resolution of which would have a material effect on the Company.  Provisions for losses are established in accordance with ASC 450, “Contingencies” when warranted.  Once established, such provisions are adjusted when there is more information available of when an event occurs requiring a change.

NOTE 9 - STOCKHOLDERS’ DEFICIT

The Company is authorized to issue 475,000,000 shares of its $0.0001 par value common stock and 25,000,000 shares of its $0.0001 par value preferred stock.  The Series A convertible preferred stock have a liquidation preference of $0.10 per share, have super voting rights of 100 votes per share, and each share of Series A may be converted into 100 shares of common stock.

Preferred stock

During the three months ended September 30, 2019 there have been no other issuances of preferred stock.

Common stock

During the three months ended September 30, 2019 the Company issued a total of 2,380,389 shares of common stock and reduced stock payable by $11,902.

NOTE 10 - WARRANTS AND OPTIONS

As of September 30, 2019, there were no warrants or options outstanding to acquire any additional shares of common stock.

NOTE 11 - RELATED PARTY TRANSACTIONS

On July 1, 2017, the Company executed a consulting agreement Company owned and controlled with a former officer and director and current shareholder at a rate of $3,000 per month. The Company or entity may terminate with 30 days written notice. During the three months ended September 30, 2019 and 2018, the Company had professional fees - related party totaling $9,000 and $9,000, respectively. As of September 30, 2019, there was prepaid expense - related party of $0 and accounts payable - related party balance was $35,500.

On July 11, 2015, the Company executed a consulting agreement for a period of three years with a former officer and director and current shareholder at a rate of $3,000 per month.  The individual can choose her monthly compensation in the form of 300,000 shares of common stock or $3,000 payable at the Company’s discretion. On July 1, 2017, the parties mutually agreed to terminate the agreement. The Company still has amounts outstanding related to this agreement, and as of September 30, 2019, the accounts payable - related party balance was $19,556.

NOTE 12 - SUBSEQUENT EVENTS

In October 2019, a noteholder and the Company had mutually agreed to extend the maturity date of the two remaining convertible notes to October 30, 2020.

F-10

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

Forward-Looking Statements

Certain statements, other than purely historical information, including estimates, projections, statements relating to our business plans, objectives, and expected operating results, and the assumptions upon which those statements are based, are “forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995, Section 27A of the Securities Act of 1933 and Section 21E of the Securities Exchange Act of 1934. These forward-looking statements generally are identified by the words “believes,” “project,” “expects,” “anticipates,” “estimates,” “intends,” “strategy,” “plan,” “may,” “will,” “would,” “will be,” “will continue,” “will likely result,” and similar expressions. We intend such forward-looking statements to be covered by the safe-harbor provisions for forward-looking statements contained in the Private Securities Litigation Reform Act of 1995, and are including this statement for purposes of complying with those safe-harbor provisions. Forward-looking statements are based on current expectations and assumptions that are subject to risks and uncertainties which may cause actual results to differ materially from the forward-looking statements. Our ability to predict results or the actual effect of future plans or strategies is inherently uncertain. Factors which could have a material adverse affect on our operations and future prospects on a consolidated basis include, but are not limited to: changes in economic conditions, legislative/regulatory changes, availability of capital, interest rates, competition, and generally accepted accounting principles. These risks and uncertainties should also be considered in evaluating forward-looking statements and undue reliance should not be placed on such statements. We undertake no obligation to update or revise publicly any forward-looking statements, whether as a result of new information, future events or otherwise. Further information concerning our business, including additional factors that could materially affect our financial results, is included herein and in our other filings with the SEC.

Company Overview

Since our inception, we have been attempting to raise money to implement our business plan, and we have raised some funds, mostly through the sale of convertible debt, but have not been able to secure the funds necessary to fully implement our business plan. The lack of funds have prevented us from growing the business as we had hoped.  In addition, the trade war with China has further complicated matters and we have felt the slowdown in the markets in which we operate as a result. As we have been unable to raise the capital necessary to develop and market our services, and because of the trade war, we have recently been engaged in a search for other business opportunities which may benefit our shareholders and allow us to raise capital and operate. Recent negotiations with what we believe is a more viable business opportunity leads us to believe that we will be revising our business plan and focus over the next quarter. If this opportunity does not develop, however, we will continue to both seek new opportunities and look for capital to further our existing business plan.

Our business is divided into two major segments: travel agency assistance services and convention services.

We have signed services contracts with multiple travel agents to assist with hotel room price quotation and negotiation and communicating with hotels to ensure that accurate reservations are made with Chinese clientele. Through September 30, 2019, we have generated some revenue from our agreement with our clients. We earned $11,282 and $10,576 in revenues for the three months ended September 30, 2019 and 2018, respectively. We are also hopeful that we will engage in other contracts for the services outlined below.

We require additional capital necessary for us to grow our business. Our initial plans include: hiring necessary personnel, marketing our business, maintaining our website, purchasing equipment and software and further developing the service offering. Our business plan calls for capital of approximately $250,000 in the next twelve months. There is no assurance that we will be successful in these endeavors or that if we accomplish all of these steps we will be able to operate profitably. We intend to fulfill the service needs of our potential customers by utilizing resources and employees in the United States, but, as we grow, we believe we can reduce costs and increase margins by utilizing personnel in foreign countries, such as China, to fulfill the services on behalf of our customers.

4

Through our services, we believe that clients will be able to gain the advantage of maintaining their growth goals without the need to sacrifice precious resources to address standard business bottlenecks. Our goal is to allow firms to retain their entrepreneurial speed and agility, advantages they would otherwise sacrifice in dealing with logistics rather than the specific focus of the client’s business. We plan to allow clients to grow at a faster pace as they will be less constrained by large capital expenditures for people, training, equipment, or mistakes made from lack of experience in areas which are unrelated to the client’s specific business purpose.

Results of Operations for the Three Months Ended September 30, 2019 and 2018

We had revenues of $11,282 for the three months ended September 30, 2019, as compared with $10,576 for the same period ended 2018.

To date, we only have 8 travel agencies as our main clients that we contracted to assist with hotel room price quotation and negotiation and communicating with hotels to ensure that accurate reservations are made with Chinese clientele. Our management is actively working to secure additional contracts to grow the business. However, as a result of the hardship in accessing capital and the trade war with China, we are also looking at other business opportunities that would better serve our shareholders.

Operating expenses were $23,216 for the three months ended September 30, 2019, as compared with $29,691 for the same period ended 2018. Our operating expenses for the three and nine months ended September 30, 2019 and 2018 mainly consisted of professional fees and related party professional fees.

We expect our operating expenses to remain at these levels in future quarters.  If we are able to find other business opportunities, we would expect an increase in operating expenses to facilitate such a transaction.

We incurred other expense of $4,077for the three months ended September 30, 2019, compared with other expense of $4,306 for the same period ended September 30, 2018.

Our other expenses for all periods above consisted of interest expense.  We expect that our other expenses will increase for the rest of 2019 and into 2020 as a result of our outstanding debt, and any additional debt we take on in our financing efforts.

We recorded a net loss of $16,011 for the three months ended September 30, 2019, as compared with a net loss of $23,421 for the same period ended 2018.

Liquidity and Capital Resources

As of September 30, 2019, we had current assets of $5,723. Our total current liabilities as of September 30, 2019 were $250,013. As a result, we had working capital deficit of $244,290 as of September 30, 2019.

Operating activities used $548 in cash for the three months ended September 30, 2019, as compared with cash provided of $11,899 for the same period ended 2018. Our negative operating cash flow for the three months ended September 30, 2019 was mainly the result of our net loss for the period and a decrease in accounts payable, offset mainly by a decrease in accounts receivable and increase in accrued interest payable.  Our positive operating cash flow for the three months ended September 30, 2018 was mainly the result if an increase in customer deposits and related party accounts payable, offset mainly by our net loss for the period, and an increase in prepaid expenses.

We had no investing or financing activities in either period presented in this report.

We were incorporated on May 11, 2015. Our operations, to date, have been devoted primarily to startup, development activities and obtaining our first contract. Because of our limited operating history, it is difficult to predict our capital needs on a monthly, quarterly or annual basis. We will have no capital available to us if we are unable to raise money from this offering or find alternate forms of financing, which we do not have in place at this time.

5

There can be no assurance that we will be successful in raising additional funding. If we are not able to secure additional funding, the implementation of our business plan will be impaired. There can be no assurance that such additional financing will be available to us on acceptable terms or at all.

Our plan specifies a minimum amount of $250,000 in additional operating capital to operate for the next twelve months. If we are unable to raise $250,000 from this offering, our business will be in jeopardy and we could be formed to suspend our operations or go out of business. As such, there can be no assurance that this offering will be successful. You may lose your entire investment.

Off Balance Sheet Arrangements

As of September 30, 2019, there were no off balance sheet arrangements.

Going Concern

The accompanying financial statements have been prepared assuming that we will continue as a going concern, which contemplates the recoverability of assets and the satisfaction of liabilities in the normal course of business. As noted above, we are a start-up and, accordingly, have generated slight revenues from operations. Since our inception, we have been engaged substantially in financing activities and developing our business plan and incurring startup costs and expenses. As a result, we incurred accumulated net losses from Inception, May 11, 2015, through the period ended September 30, 2019 of ($332,785). In addition, our development activities since inception have been financially sustained through debt and equity financing. These issues raise substantial doubt in the Company’s ability to continue as a going concern within one year from the date of filing.  The management’s plans are to raise capital through debt and equity financing and to continue to generate additional revenue to continue operations.

Our ability to continue as a going concern is dependent upon our ability to raise additional capital from the sale of common stock and, ultimately, the achievement of significant operating revenues. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classification of liabilities that might result from this uncertainty.

Item 3. Quantitative and Qualitative Disclosures About Market Risk

A smaller reporting company is not required to provide the information required by this Item.

Item 4. Controls and Procedures

Disclosure Controls and Procedures

We carried out an evaluation of the effectiveness of the design and operation of our disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) as of September 30, 2019. This evaluation was carried out under the supervision and with the participation of our Chief Executive Officer and our Chief Financial Officer. Based upon that evaluation, our Chief Executive Officer and Chief Financial Officer concluded that, as of September 30, 2019, our disclosure controls and procedures were not effective due to the presence of material weaknesses in internal control over financial reporting.

A material weakness is a deficiency, or a 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. Management has identified the following deficiencies resulting from material weaknesses which have caused management to conclude that, as of September 30, 2019, our disclosure controls and procedures were not effective: (i) inadequate segregation of duties and effective risk assessment; and (ii) insufficient written policies and procedures for accounting and financial reporting with respect to the requirements and application of both US GAAP and SEC guidelines.

6

Remediation Plan to Address the Material Weaknesses in Internal Control over Financial Reporting

Our company plans to take steps to enhance and improve the design of our internal controls over financial reporting. During the period covered by this quarterly report on Form 10-Q, we have not been able to remediate the material weaknesses identified above. To remediate such weaknesses, we plan to implement the following changes during our fiscal year ending June 30, 2020: (i) appoint additional qualified personnel to address inadequate segregation of duties and ineffective risk management; and (ii) adopt sufficient written policies and procedures for accounting and financial reporting. The remediation efforts set out are largely dependent upon our securing additional financing to cover the costs of implementing the changes required. If we are unsuccessful in securing such funds, remediation efforts may be adversely affected in a material manner.

We are unable to remedy our controls related to the inadequate segregation of duties and ineffective risk management until we receive financing to hire additional employees.

Changes in Internal Control over Financial Reporting

There were no changes in our internal control over financial reporting during the three months ended September 30, 2019 that have materially affected, or are reasonable likely to materially affect, our internal control over financial reporting.

Limitations on the Effectiveness of Internal Controls

Our management does not expect that our disclosure controls and procedures or our internal control over financial reporting will necessarily prevent all fraud and material error.   Further, the design of a control system must reflect the fact that there are resource constraints, and the benefits of controls must be considered relative to their costs. Because of the inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, within the Company have been detected. These inherent limitations include the realities that judgments in decision-making can be faulty, and that breakdowns can occur because of simple error or mistake. Additionally, controls can be circumvented by the individual acts of some persons, by collusion of two or more people, or by management override of the internal control. The design of any system of controls also is based in part upon certain assumptions about the likelihood of future events, and there can be no assurance that any design will succeed in achieving its stated goals under all potential future conditions. Over time, control may become inadequate because of changes in conditions, or the degree of compliance with the policies or procedures may deteriorate.

7

PART II - OTHER INFORMATION

Item 1. Legal Proceedings

We are not a party to any pending legal proceeding. We are not aware of any pending legal proceeding to which any of our officers, directors, or any beneficial holders of 5% or more of our voting securities are adverse to us or have a material interest adverse to us.

Item 1A. Risk Factors

See risk factors included in our Annual Report on Form 10-K for 2019.

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

During the three months ended September 30, 2019, the Company issued a total of 2,380,389 shares of common stock and reduced stock payable by $11,902.

These securities were issued pursuant to Section 4(2) of the Securities Act and/or Rule 506 promulgated thereunder. The holders represented their intention to acquire the securities for investment only and not with a view towards distribution. The investors were given adequate information about us to make an informed investment decision. We did not engage in any general solicitation or advertising. We directed our transfer agent to issue the stock certificates with the appropriate restrictive legend affixed to the restricted stock.

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 of Chief Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
31.2**	Certification of Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
32.1**	Certification of 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
101**	The following materials from the Company’s Quarterly Report on Form 10-Q for the quarter ended September 30, 2019 formatted in Extensible Business Reporting Language (XBRL).

**Provided herewith

8

SIGNATURES

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

	Interlink Plus, Inc.
Date:	November 15, 2019
By:	/s/ Duan Fu Duan Fu
Title:	Chief Executive Officer and Director

9

EX-31.1

CERTIFICATIONS

I, Duan Fu, certify that;

1.

I have reviewed this quarterly report on Form 10-Q for the quarter ended September 30, 2019 of Interlink Plus, Inc. (the “registrant”);

2.

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

3.

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

4.

The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

a.

Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b.

Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c.

Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d.

Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5.

The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

a.

All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

b.

Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: November 15, 2019

/s/ Duan Fu

By: Duan Fu

Title: Chief Executive Officer

EX-31.2

CERTIFICATIONS

I, Duan Fu, certify that;

1.

I have reviewed this quarterly report on Form 10-Q for the quarter ended September 30, 2019 of Interlink Plus, Inc. (the “registrant”);

2.

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

3.

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

4.

The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

a.

Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b.

Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c.

Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d.

Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5.

The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

a.

All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

b.

Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: November 15, 2019

/s/ Duan Fu

By: Duan Fu

Title: Chief Financial Officer

EX-32.1

CERTIFICATION OF 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 quarterly Report of Interlink Plus, Inc. (the “Company”) on Form 10-Q for the quarter ended September 30, 2019 filed with the Securities and Exchange Commission (the “Report”), I, Duan Fu, Chief Executive Officer and Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

1.

The Report fully complies with the requirements of Section 13(a) of the Securities Exchange Act of 1934; and

2.

The information contained in the Report fairly presents, in all material respects, the consolidated financial condition of the Company as of the dates presented and the consolidated result of operations of the Company for the periods presented.

By:	/s/ Duan Fu
Name:	Duan Fu
Title:	Principal Executive Officer, Principal Financial Officer and Director
Date:	November 15, 2019

This certification has been furnished solely pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

XML

Summary of Significant Accounting Policies: Fixed Assets Policy (Details)	3 Months Ended
	Sep. 30, 2019
Computer Equipment
Property, Plant and Equipment, Useful Life	3 years

XML

Summary of Significant Accounting Policies: Concentration Risk, Policy (Policies)

3 Months Ended

Sep. 30, 2019

Policies

Concentration Risk, Policy

Concentration of credit risk

The Company maintains its cash accounts with banks located in Nevada. The total cash balances are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000 per bank. The Company had cash balances on deposit at June 30, 2019 and 2018 did not exceed the balance insured by the FDIC. Accounts receivable are typically unsecured and are derived from revenue earned from customers primarily located in North America and Asia.

XML

Fixed Assets Disclosure (Details)	3 Months Ended
	Sep. 30, 2019 USD ($)
Details
Depreciation expense	$ 98

XML

Convertible Debt Disclosure

3 Months Ended

Sep. 30, 2019

Notes

Convertible Debt Disclosure

NOTE 7 - CONVERTIBLE DEBT

On May 22, 2015, the Company executed a convertible promissory note with a related party for $4,000. The unsecured note bears interest at 10% per annum and is due on May 22, 2017. This note is convertible at $0.005 per share and can be converted on or before the maturity date of May 22, 2017. During July 2017, the party agreed to extend the maturity date to July 31, 2018. On December 22, 2017, the note was sold to an unrelated third party. On March 14, 2018, the note was sold to another unrelated third party. During September 2018, the party agreed to extend the maturity date to September 30, 2019. During the year ended June 30, 2019, the note holder converted the entire balance of principal and accrued interest into 1,114,000 shares of common stock.  During the three months ended September 30, 2019, the Company issued the shares and reduced the stock payable by $5,570.

On April 25, 2016, the Company executed a convertible promissory note with an entity for $5,000.  The unsecured note bears interest at 10% per annum and is due on April 25, 2017.  This note is convertible at $0.005 per share and can be converted on or before the maturity date of April 25, 2017.  During July 2017, the party agreed to extend the maturity date to July 31, 2018.  On December 22, 2017, the note was sold to an unrelated third party.  On March 14, 2018, the note was sold to another unrelated third party.  During September 2018, the party agreed to extend the maturity date to September 30, 2019.  Additionally, in October 2019, the party agreed to extend the maturity date to October 30, 2020.

On July 15, 2016, the Company executed a convertible promissory note with an entity for $5,000.  The unsecured note bears interest at 10% per annum and is due on July 15, 2017.  This note is convertible at $0.005 per share and can be converted on or before the maturity date of July 15, 2017. During July 2017, the party agreed to extend the maturity date to July 31, 2018.  On December 22, 2017, the note was sold to an unrelated third party.  On March 14, 2018, the note was sold to another unrelated third party. During September 2018, the party agreed to extend the maturity date to September 30, 2019. Additionally, in October 2019, the party agreed to extend the maturity date to October 30, 2020.

On August 18, 2016, the Company executed a convertible promissory note with an entity for $5,000.  The unsecured note bears interest at 10% per annum and is due on August 18, 2017.  This note is convertible at $0.005 per share and can be converted on or before the maturity date of September 27, 2018.  On December 22, 2017, the note was sold to an unrelated third party.  On March 14, 2018, the note was sold to another unrelated third party. During September 2018, the party agreed to extend the maturity date to September 30, 2019.  During the year ended June 30, 2019, the note holder converted the entire balance of principal and accrued interest into 1,266,389 shares of common stock.  During the three months ended September 30, 2019, the Company issued the shares and reduced the stock payable by $6,332.

As of September 30, 2019, the balance of accrued interest was $3,359.  The interest expense for the three months ended September 30, 2019 was $255.

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Related Party Transactions

3 Months Ended

Sep. 30, 2019

Notes

Related Party Transactions

NOTE 11 - RELATED PARTY TRANSACTIONS

On July 1, 2017, the Company executed a consulting agreement Company owned and controlled with a former officer and director and current shareholder at a rate of $3,000 per month. The Company or entity may terminate with 30 days written notice. During the three months ended September 30, 2019 and 2018, the Company had professional fees - related party totaling $9,000 and $9,000, respectively. As of September 30, 2019, there was prepaid expense - related party of $0 and accounts payable - related party balance was $35,500.

On July 11, 2015, the Company executed a consulting agreement for a period of three years with a former officer and director and current shareholder at a rate of $3,000 per month.  The individual can choose her monthly compensation in the form of 300,000 shares of common stock or $3,000 payable at the Company’s discretion. On July 1, 2017, the parties mutually agreed to terminate the agreement. The Company still has amounts outstanding related to this agreement, and as of September 30, 2019, the accounts payable - related party balance was $19,556.

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Summary of Significant Accounting Policies: Use of Estimates, Policy (Policies)

3 Months Ended

Sep. 30, 2019

Policies

Use of Estimates, Policy

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 of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ significantly from those estimates.

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Summary of Significant Accounting Policies: Year End Policy (Policies)

3 Months Ended

Sep. 30, 2019

Policies

Year End Policy

Year end

The Company’s year-end is June 30.

XML

Summary of Significant Accounting Policies: Website Policy (Policies)

3 Months Ended

Sep. 30, 2019

Policies

Website Policy

Website

The Company capitalizes the costs associated with the development of the Company’s website pursuant to ASC Topic 350.  Other costs related to the maintenance of the website are expensed as incurred. Amortization is provided over the estimated useful lives of 3 years using the straight-line method for financial statement purposes. The Company commenced amortization upon completion and release of the Company’s fully operational website.

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CONDENSED BALANCE SHEETS - USD ($)	Sep. 30, 2019	Jun. 30, 2019
Current assets:
Cash	$ 4,297	$ 4,845
Accounts receivable	51	4,316
Prepaid expenses	1,375	1,750
Total current assets	5,723	10,911
Other assets:
Fixed assets, net	392	490
Website, net	201	368
Total other assets	593	858
Total assets	6,316	11,769
Current liabilities:
Accounts payable	11,954	14,473
Accounts payable - related party	55,056	46,056
Notes payable	150,000	150,000
Accrued interest payable	23,003	18,926
Convertible debt, net	10,000	10,000
Total current liabilities	250,013	239,455
Total liabilities	250,013	239,455
Stockholders' deficit:
Series A Convertible Preferred stock, $0.0001 par value, 25,000,000 shares authorized, 2,700,000 and 2,700,000 shares issued and outstanding as of September 30, 2019 and June 30, 2019, respectively	270	270
Common stock, $0.0001 par value, 475,000,000 shares authorized, 69,753,397 and 67,373,008 shares issued and outstanding as of September 30, 2019 and June 30, 2019, respectively	6,975	6,737
Additional paid-in capital	81,843	70,179
Stock payable	0	11,902
Accumulated deficit	(332,785)	(316,774)
Total stockholders' deficit	(243,697)	(227,686)
Total liabilities and stockholders' deficit	$ 6,316	$ 11,769

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CONDENSED STATEMENTS OF CASH FLOWS - USD ($)	3 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
CASH FLOWS FROM OPERATING ACTIVITIES
Net income (loss)	$ (16,011)	$ (23,421)
Adjustments to reconcile to net loss to net cash used in operating activities:
Depreciation and amortization	265	431
Changes in operating assets and liabilities:
(Increase) decrease in accounts receivable	4,265	424
(Increase) decrease in prepaid expenses	375	(16,760)
(Increase) decrease in prepaid expenses - related party	0	3,500
Increase (decrease) in accounts payable	(2,519)	(10,039)
Increase (decrease) in accounts payable - related party	9,000	15,841
Increase (decrease) in accrued interest payable	4,077	4,306
Increase (decrease) in customer deposits	0	37,617
Net cash used in operating activities	(548)	11,899
CASH FLOWS FROM INVESTING ACTIVITIES
Net cash used in operating activities	0	0
CASH FLOWS FROM FINANCING ACTIVITIES
Net cash provided by financing activities	0	0
NET CHANGE IN CASH	(548)	11,899
CASH AT BEGINNING OF PERIOD	4,845	11,494
CASH AT END OF PERIOD	4,297	23,393
SUPPLEMENTAL INFORMATION:
Interest paid	0	0
Income taxes paid	$ 0	$ 0

XML

Related Party Transactions (Details) - USD ($)	3 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Jun. 30, 2019
Professional fees - related party	$ 9,000	$ 9,000
Accounts payable - related party	55,056		$ 46,056
Consulting agreement with company owned and controlled by a current shareholder
Monthly compensation	3,000
Professional fees - related party	9,000	$ 9,000
Accounts payable - related party	35,500
Consulting agreement with current shareholder
Monthly compensation	3,000
Accounts payable - related party	$ 19,556

XML

Website Disclosure (Details)	3 Months Ended
	Sep. 30, 2019 USD ($)
Details
Amortization of website costs	$ 167

XML

Summary of Significant Accounting Policies: Organization (Policies)

3 Months Ended

Sep. 30, 2019

Policies

Organization

Organization

The Company was incorporated on May 11, 2015 under the laws of the State of Nevada, as Interlink Plus, Inc.

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Summary of Significant Accounting Policies: Fixed Assets Policy (Policies)

3 Months Ended

Sep. 30, 2019

Policies

Fixed Assets Policy

Fixed assets

The Company records all property and equipment at cost less accumulated depreciation.  Improvements are capitalized while repairs and maintenance costs are expensed as incurred.  Depreciation is calculated using the straight-line method over the estimated useful life of the assets or the lease term, whichever is shorter.  Leasehold improvements include the cost of the Company’s internal development and construction department.  Depreciation periods are as follows:

Computer equipment 3 years

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Summary of Significant Accounting Policies: Earnings Per Share Policy (Policies)

3 Months Ended

Sep. 30, 2019

Policies

Earnings Per Share Policy

Earnings per share

The Company follows ASC Topic 260 to account for the earnings per share. Basic earnings per common share (“EPS”) calculations are determined by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per common share calculations are determined by dividing net income by the weighted average number of common shares and dilutive common share equivalents outstanding. During periods when common stock equivalents, if any, are anti-dilutive they are not considered in the computation.  As of September 30, 2019 and 2018, 272,671,787 and 274,755,844 dilutive shares were excluded from the calculation of diluted loss per common share.

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CONDENSED BALANCE SHEETS - Parenthetical - $ / shares	Sep. 30, 2019	Jun. 30, 2019
Details
Preferred Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Preferred Stock, Shares Authorized	25,000,000	25,000,000
Preferred Stock, Shares Outstanding	2,700,000	2,700,000
Common Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Common Stock, Shares Authorized	475,000,000	475,000,000
Common Stock, Shares, Outstanding	69,753,397	67,373,008

XML

Summary of Significant Accounting Policies

3 Months Ended

Sep. 30, 2019

Notes

Summary of Significant Accounting Policies

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of presentation

The interim financial statements included herein, presented in accordance with United States generally accepted accounting principles and stated in US dollars, have been prepared by the Company, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations, although the Company believes that the disclosures are adequate to make the information presented not misleading.

These statements reflect all adjustments, consisting of normal recurring adjustments, which in the opinion of management, are necessary for fair presentation of the information contained therein. It is suggested that these interim financial statements be read in conjunction with the financial statements of the Company for the year ended June 30, 2019 and notes thereto included in the Company’s annual report. The Company follows the same accounting policies in the preparation of interim reports.

Results of operations for the interim period are not indicative of annual results.

Organization

The Company was incorporated on May 11, 2015 under the laws of the State of Nevada, as Interlink Plus, Inc.

Nature of operations

The Company provides services for overseas travel agents on hotel price quotation and negotiation, contract reviewing, detailed guests’ arrangements, hotel check-in assistance, as well as tradeshow services to domestic and international businesses.  Additionally, the Company offers marketing materials and other products for the tradeshows.

Year end

The Company’s year-end is June 30.

Cash and cash equivalents

For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. The carrying value of these investments approximates fair value.  As of September 30, 2019, the Company had no cash equivalents.

Accounts receivable

The allowance for uncollectible accounts receivables is determined principally on the basis of past collection experience as well as consideration of current economic conditions and changes in our customer collection trends.  Since the inception of the Company through today, the Company has had no material bad debt write offs and believes its current policy is reasonable.

Fixed assets

The Company records all property and equipment at cost less accumulated depreciation.  Improvements are capitalized while repairs and maintenance costs are expensed as incurred.  Depreciation is calculated using the straight-line method over the estimated useful life of the assets or the lease term, whichever is shorter.  Leasehold improvements include the cost of the Company’s internal development and construction department.  Depreciation periods are as follows:

Computer equipment 3 years

Website

The Company capitalizes the costs associated with the development of the Company’s website pursuant to ASC Topic 350.  Other costs related to the maintenance of the website are expensed as incurred. Amortization is provided over the estimated useful lives of 3 years using the straight-line method for financial statement purposes. The Company commenced amortization upon completion and release of the Company’s fully operational website.

Revenue recognition

The Company recognizes revenue in accordance with generally accepted accounting principles as outlined in the Financial Accounting Standard Board’s (“FASB”) Accounting Standards Codification (“ASC”) 606, Revenue From Contracts with Customers, which requires that five steps to evaluate revenue recognition: (i) identify the contract with the customer; (ii) identity the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price; and (v) recognize revenue when or as the entity satisfied a performance obligation.

Revenue recognition occurs as the services are rendered to customers and upon completion of the hotel stay, when control transfers to customers, provided there are no material remaining performance obligations required of the Company or any matters of customer acceptance. We only record revenue when collectability is probable.

The Company provides travelers access to book hotel room reservations through our contracts with lodging suppliers, which provide the Company with rates and availability information for rooms but for which we have no control over the rooms and do not bear inventory risk. The customers pay the Company for merchant hotel transactions prior to departing on their trip, generally when they book the reservation. The payment is recorded in customer deposits until the stayed night occurs, at which point the Company recognize the revenue, net of amounts paid to suppliers, as this is when our performance obligation is satisfied.

Fair value of financial instruments

Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of September 30, 2019. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values. These financial instruments include cash, prepaid expenses and accounts payable. Fair values were assumed to approximate carrying values for cash and payables because they are short term in nature and their carrying amounts approximate fair values or they are payable on demand.

Level 1: The preferred inputs to valuation efforts are “quoted prices in active markets for identical assets or liabilities,” with the caveat that the reporting entity must have access to that market.  Information at this level is based on direct observations of transactions involving the same assets and liabilities, not assumptions, and thus offers superior reliability. However, relatively few items, especially physical assets, actually trade in active markets.

Level 2: FASB acknowledged that active markets for identical assets and liabilities are relatively uncommon and, even when they do exist, they may be too thin to provide reliable information. To deal with this shortage of direct data, the board provided a second level of inputs that can be applied in three situations.

Level 3: If inputs from levels 1 and 2 are not available, FASB acknowledges that fair value measures of many assets and liabilities are less precise. The board describes Level 3 inputs as “unobservable,” and limits their use by saying they “shall be used to measure fair value to the extent that observable inputs are not available.” This category allows “for situations in which there is little, if any, market activity for the asset or liability at the measurement date”. Earlier in the standard, FASB explains that “observable inputs” are gathered from sources other than the reporting company and that they are expected to reflect assumptions made by market participants.

Earnings per share

The Company follows ASC Topic 260 to account for the earnings per share. Basic earnings per common share (“EPS”) calculations are determined by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per common share calculations are determined by dividing net income by the weighted average number of common shares and dilutive common share equivalents outstanding. During periods when common stock equivalents, if any, are anti-dilutive they are not considered in the computation.  As of September 30, 2019 and 2018, 272,671,787 and 274,755,844 dilutive shares were excluded from the calculation of diluted loss per common share.

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 of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ significantly from those estimates.

Concentration of credit risk

The Company maintains its cash accounts with banks located in Nevada. The total cash balances are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000 per bank. The Company had cash balances on deposit at June 30, 2019 and 2018 did not exceed the balance insured by the FDIC. Accounts receivable are typically unsecured and are derived from revenue earned from customers primarily located in North America and Asia.

Recent pronouncements

ASU 2016-02 - In February 2016, the FASB issued ASU No. 2016-02, "Leases", ("ASC 842") which amended the existing accounting standards for lease accounting, including requiring lessees to recognize most leases on their balance sheets and making targeted changes to lessor accounting. ASC 842 is effective for public companies during interim and annual reporting periods beginning after December 15, 2018, with early adoption permitted. In July 2018, the FASB issued ASU No. 2018-11, which permits entities to record the right-of-use asset and lease liability on the date of adoption, with no requirement to recast comparative periods.

We adopted early ASC 842 effective January 1, 2019 using the optional transition method of recognizing a cumulative-effect adjustment to the opening balance of retained earnings on January 1, 2019. Therefore, comparative financial information was not adjusted and continues to be reported under the prior lease accounting guidance in ASC 840. We elected the transition relief package of practical expedients, and as a result, we did not assess 1) whether existing or expired contracts contain embedded leases, 2) lease classification for any existing or expired leases, and 3) whether lease origination costs qualified as initial direct costs. We elected the short-term lease practical expedient by establishing an accounting policy to exclude leases with a term of 12 months or less, as well as the land easement practical expedient for maintaining our current accounting policy for existing or expired land easements.  No material impact to the condensed financial statements as we do not have and leases greater than one year.

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Notes Payable Disclosure (Details) - USD ($)	Sep. 30, 2019	Jun. 30, 2019
Notes payable	$ 150,000	$ 150,000
Promissory note - June 15, 2018
Interest rate per annum	10.00%
Notes payable	$ 150,000
Accrued interest payable	$ 19,644

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Website Disclosure: Summary of website costs (Details)	Sep. 30, 2019 USD ($)
Details
Website, gross	$ 3,500
Website, accumulated amortization	(3,299)
Website, net	$ 201

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Going Concern (Details) - USD ($)	Sep. 30, 2019	Jun. 30, 2019
Details
Accumulated deficit	$ 332,785	$ 316,774

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Summary of Significant Accounting Policies: Recent Pronouncements (Policies)

3 Months Ended

Sep. 30, 2019

Policies

Recent Pronouncements

Recent pronouncements

ASU 2016-02 - In February 2016, the FASB issued ASU No. 2016-02, "Leases", ("ASC 842") which amended the existing accounting standards for lease accounting, including requiring lessees to recognize most leases on their balance sheets and making targeted changes to lessor accounting. ASC 842 is effective for public companies during interim and annual reporting periods beginning after December 15, 2018, with early adoption permitted. In July 2018, the FASB issued ASU No. 2018-11, which permits entities to record the right-of-use asset and lease liability on the date of adoption, with no requirement to recast comparative periods.

We adopted early ASC 842 effective January 1, 2019 using the optional transition method of recognizing a cumulative-effect adjustment to the opening balance of retained earnings on January 1, 2019. Therefore, comparative financial information was not adjusted and continues to be reported under the prior lease accounting guidance in ASC 840. We elected the transition relief package of practical expedients, and as a result, we did not assess 1) whether existing or expired contracts contain embedded leases, 2) lease classification for any existing or expired leases, and 3) whether lease origination costs qualified as initial direct costs. We elected the short-term lease practical expedient by establishing an accounting policy to exclude leases with a term of 12 months or less, as well as the land easement practical expedient for maintaining our current accounting policy for existing or expired land easements.  No material impact to the condensed financial statements as we do not have and leases greater than one year.

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Notes Payable Disclosure

3 Months Ended

Sep. 30, 2019

Notes

Notes Payable Disclosure

NOTE 6 - NOTES PAYABLE

On June 15, 2018, the Company executed a promissory note with an entity for $150,000.  The unsecured note bears interest at 10% per annum and is due in two business days after demand for payment. As of September 30, 2019, the principal balance is $150,000 and accrued interest is $19,644.  The interest expense for the three months ended September 30, 2019 and 2018 was $3,822 and $3,822.

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Warrants and Options Disclosure

3 Months Ended

Sep. 30, 2019

Notes

Warrants and Options Disclosure

NOTE 10 - WARRANTS AND OPTIONS

As of September 30, 2019, there were no warrants or options outstanding to acquire any additional shares of common stock.

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Prepaid Expenses Disclosure

3 Months Ended

Sep. 30, 2019

Notes

Prepaid Expenses Disclosure

NOTE 3 - PREPAID EXPENSES

As of September 30, 2019, the Company had prepaid transfer agent expenses totaling $1,375, The prepaid professional fees will be expensed on a straight-line basis over the remaining life of the service period.

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Document and Entity Information - shares	3 Months Ended
	Sep. 30, 2019	Nov. 14, 2019
Details
Registrant CIK	0001643988
Fiscal Year End	--06-30
Registrant Name	Interlink Plus, Inc.
SEC Form	10-Q
Period End date	Sep. 30, 2019
Tax Identification Number (TIN)	47-3975872
Number of common stock shares outstanding		69,753,397
Filer Category	Non-accelerated Filer
Current with reporting	Yes
Interactive Data Current	Yes
Shell Company	false
Small Business	true
Emerging Growth Company	true
Ex Transition Period	false
Entity File Number	000-55591
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	4952 S Rainbow Blvd, Suite 326
Entity Address, City or Town	Las Vegas
Entity Address, State or Province	NV
Entity Address, Postal Zip Code	89118
City Area Code	702
Local Phone Number	824-7047
Amendment Flag	false
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q1
Document Quarterly Report	true
Document Transition Report	false

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CONDENSED STATEMENT OF STOCKHOLDERS' DEFICIT - USD ($)	Preferred Stock	Common Stock	Additional Paid-in Capital	Stock Payables	Retained Earnings	Total
Equity Balance at Jun. 30, 2018	$ 270	$ 6,737	$ 70,179	$ 0	$ (259,727)	$ (182,541)
Equity Balance, Shares at Jun. 30, 2018	2,700,000	67,373,008
Stock issued for stock payable	$ 0	$ 238	11,664	(11,902)	0	0
Stock issued for stock payable, shares	0	2,380,389
Net income (loss)	$ 0	$ 0	0	0	(23,421)	(23,421)
Equity Balance, Shares at Sep. 30, 2018	2,700,000	67,373,008
Equity Balance at Sep. 30, 2018	$ 270	$ 6,737	70,179	0	(283,148)	(205,962)
Equity Balance at Jun. 30, 2019	$ 270	$ 6,737	70,179	11,902	(316,775)	$ (227,687)
Equity Balance, Shares at Jun. 30, 2019	2,700,000	67,373,008
Stock issued for stock payable, shares						2,380,389
Net income (loss)	$ 0	$ 0	0	0	(16,011)	$ (16,011)
Equity Balance, Shares at Sep. 30, 2019	2,700,000	69,753,397
Equity Balance at Sep. 30, 2019	$ 270	$ 6,975	$ 81,843	$ 0	$ (332,786)	$ (243,698)

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Summary of Significant Accounting Policies: Cash and Cash Equivalents Policy (Policies)

3 Months Ended

Sep. 30, 2019

Policies

Cash and Cash Equivalents Policy

Cash and cash equivalents

For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. The carrying value of these investments approximates fair value.  As of September 30, 2019, the Company had no cash equivalents.

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Summary of Significant Accounting Policies: Revenue Recognition Policy (Policies)

3 Months Ended

Sep. 30, 2019

Policies

Revenue Recognition Policy

Revenue recognition

The Company recognizes revenue in accordance with generally accepted accounting principles as outlined in the Financial Accounting Standard Board’s (“FASB”) Accounting Standards Codification (“ASC”) 606, Revenue From Contracts with Customers, which requires that five steps to evaluate revenue recognition: (i) identify the contract with the customer; (ii) identity the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price; and (v) recognize revenue when or as the entity satisfied a performance obligation.

Revenue recognition occurs as the services are rendered to customers and upon completion of the hotel stay, when control transfers to customers, provided there are no material remaining performance obligations required of the Company or any matters of customer acceptance. We only record revenue when collectability is probable.

The Company provides travelers access to book hotel room reservations through our contracts with lodging suppliers, which provide the Company with rates and availability information for rooms but for which we have no control over the rooms and do not bear inventory risk. The customers pay the Company for merchant hotel transactions prior to departing on their trip, generally when they book the reservation. The payment is recorded in customer deposits until the stayed night occurs, at which point the Company recognize the revenue, net of amounts paid to suppliers, as this is when our performance obligation is satisfied.

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Stockholders' Equity, Disclosure (Details) - USD ($)	3 Months Ended
	Sep. 30, 2019	Jun. 30, 2019
Details
Common stock shares authorized for issuance	475,000,000	475,000,000
Common stock par value	$ 0.0001	$ 0.0001
Preferred (Series A) shares authorized for issuance	25,000,000	25,000,000
Preferred stock par value	$ 0.0001	$ 0.0001
Series A convertible preferred stock preference	$ 0.10
Stock issued for stock payable, shares	2,380,389
Stock payable	$ 0	$ 11,902

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Subsequent Events

3 Months Ended

Sep. 30, 2019

Notes

Subsequent Events

NOTE 12 - SUBSEQUENT EVENTS

In October 2019, a noteholder and the Company had mutually agreed to extend the maturity date of the two remaining convertible notes to October 30, 2020.

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Fixed Assets Disclosure

3 Months Ended

Sep. 30, 2019

Notes

Fixed Assets Disclosure

NOTE 4 - FIXED ASSETS

The following is a summary of fixed asset costs:

	September 30, 2019
Fixed asset	$	1,176
Less: accumulated amortization		(784)
Fixed asset, net	$	392

Depreciation expense for the three months ended September 30, 2019 was $98.

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Commitments and Contingencies. Disclosure

3 Months Ended

Sep. 30, 2019

Notes

Commitments and Contingencies. Disclosure

NOTE 8 - COMMITMENTS AND CONTINGENCIES

As of September 30, 2019, we did not have any known commitments or contingencies other than our notes payable and convertible debt.

Legal matter contingencies

The Company believes, based on current knowledge and after consultation with counsel, that it is not currently party to any material pending proceedings, individually or in the aggregate, the resolution of which would have a material effect on the Company.  Provisions for losses are established in accordance with ASC 450, “Contingencies” when warranted.  Once established, such provisions are adjusted when there is more information available of when an event occurs requiring a change.

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Fixed Assets Disclosure: Summary of Fixed Assets (Details) - USD ($)	Sep. 30, 2019	Jun. 30, 2019
Details
Fixed asset	$ 1,176
Amount of accumulated amortization	(784)
Fixed assets, net	$ 392	$ 490

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Website Disclosure: Summary of website costs (Tables)

3 Months Ended

Sep. 30, 2019

Tables/Schedules

Summary of website costs

	September 30, 2019
Website	$	3,500
Less: accumulated amortization		(3,299)
Website, net	$	201

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Website Disclosure

3 Months Ended

Sep. 30, 2019

Notes

Website Disclosure

NOTE 5 - WEBSITE

The following is a summary of website costs:

	September 30, 2019
Website	$	3,500
Less: accumulated amortization		(3,299)
Website, net	$	201

Amortization expense for the three months ended September 30, 2019 was $167.

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Stockholders' Equity, Disclosure

3 Months Ended

Sep. 30, 2019

Notes

Stockholders' Equity, Disclosure

NOTE 9 - STOCKHOLDERS’ DEFICIT

The Company is authorized to issue 475,000,000 shares of its $0.0001 par value common stock and 25,000,000 shares of its $0.0001 par value preferred stock. The Series A convertible preferred stock have a liquidation preference of $0.10 per share, have super voting rights of 100 votes per share, and each share of Series A may be converted into 100 shares of common stock.

Preferred stock

During the three months ended September 30, 2019 there have been no other issuances of preferred stock.

Common stock

During the three months ended September 30, 2019 the Company issued a total of 2,380,389 shares of common stock and reduced stock payable by $11,902.

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Summary of Significant Accounting Policies: Basis of presentation, Policy (Policies)

3 Months Ended

Sep. 30, 2019

Policies

Basis of presentation, Policy

Basis of presentation

The interim financial statements included herein, presented in accordance with United States generally accepted accounting principles and stated in US dollars, have been prepared by the Company, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations, although the Company believes that the disclosures are adequate to make the information presented not misleading.

These statements reflect all adjustments, consisting of normal recurring adjustments, which in the opinion of management, are necessary for fair presentation of the information contained therein. It is suggested that these interim financial statements be read in conjunction with the financial statements of the Company for the year ended June 30, 2019 and notes thereto included in the Company’s annual report. The Company follows the same accounting policies in the preparation of interim reports.

Results of operations for the interim period are not indicative of annual results.

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Prepaid Expenses Disclosure (Details) - USD ($)	Sep. 30, 2019	Jun. 30, 2019
Prepaid expenses	$ 1,375	$ 1,750
Prepaid transfer agent expenses
Prepaid expenses	$ 1,375

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Fixed Assets Disclosure: Summary of Fixed Assets (Tables)

3 Months Ended

Sep. 30, 2019

Tables/Schedules

Summary of Fixed Assets

	September 30, 2019
Fixed asset	$	1,176
Less: accumulated amortization		(784)
Fixed asset, net	$	392

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CONDENSED STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Details
Revenue	$ 11,282	$ 10,576
Costs and expenses:
General and administrative	218	2,449
Depreciation and amortization	265	431
Professional fees	13,733	17,811
Professional fees - related party	9,000	9,000
Total costs and expenses	23,216	29,691
Operating loss	(11,934)	(19,115)
Other expenses:
Interest expense	(4,077)	(4,306)
Total other expenses	(4,077)	(4,306)
Net loss before provision for income taxes	(16,011)	(23,421)
Income tax expense	0	0
Net income (loss)	$ (16,011)	$ (23,421)
Net loss per common share - basic	$ (0.00)	$ (0.00)
Net loss per common share - diluted	$ (0.00)	$ (0.00)
Weighted average number of common shares outstanding - basic	68,278,591	67,373,008
Weighted average number of common shares outstanding - diluted	68,278,591	67,373,008

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Going Concern

3 Months Ended

Sep. 30, 2019

Notes

Going Concern

NOTE 2 - GOING CONCERN

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the recoverability of assets and the satisfaction of liabilities in the normal course of business. Since its inception, the Company has been engaged substantially in financing activities and developing its business plan and incurring start up costs and expenses. As a result, the Company had an accumulated deficit as of September 30, 2019 of $332,785. In addition, the Company’s activities since inception have been financially sustained through debt and equity financing. These issued raise substantial doubt about the Company’s ability to continue as a going concern within one year from the date of filing. The management’s plans are to raise capital through debt and equity financing and to continue to generate additional revenue to continue operations.

The ability of the Company to continue as a going concern is dependent upon its ability to raise additional capital from the sale of common stock and, ultimately, the achievement of significant operating revenues. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classification of liabilities that might result from this uncertainty.

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Summary of Significant Accounting Policies: Accounts Receivable, Policy (Policies)

3 Months Ended

Sep. 30, 2019

Policies

Accounts Receivable, Policy

Accounts receivable

The allowance for uncollectible accounts receivables is determined principally on the basis of past collection experience as well as consideration of current economic conditions and changes in our customer collection trends.  Since the inception of the Company through today, the Company has had no material bad debt write offs and believes its current policy is reasonable.

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Summary of Significant Accounting Policies: Fair Value of Financial Instruments Policy (Policies)

3 Months Ended

Sep. 30, 2019

Policies

Fair Value of Financial Instruments Policy

Fair value of financial instruments

Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of September 30, 2019. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values. These financial instruments include cash, prepaid expenses and accounts payable. Fair values were assumed to approximate carrying values for cash and payables because they are short term in nature and their carrying amounts approximate fair values or they are payable on demand.

Level 1: The preferred inputs to valuation efforts are “quoted prices in active markets for identical assets or liabilities,” with the caveat that the reporting entity must have access to that market.  Information at this level is based on direct observations of transactions involving the same assets and liabilities, not assumptions, and thus offers superior reliability. However, relatively few items, especially physical assets, actually trade in active markets.

Level 2: FASB acknowledged that active markets for identical assets and liabilities are relatively uncommon and, even when they do exist, they may be too thin to provide reliable information. To deal with this shortage of direct data, the board provided a second level of inputs that can be applied in three situations.

Level 3: If inputs from levels 1 and 2 are not available, FASB acknowledges that fair value measures of many assets and liabilities are less precise. The board describes Level 3 inputs as “unobservable,” and limits their use by saying they “shall be used to measure fair value to the extent that observable inputs are not available.” This category allows “for situations in which there is little, if any, market activity for the asset or liability at the measurement date”. Earlier in the standard, FASB explains that “observable inputs” are gathered from sources other than the reporting company and that they are expected to reflect assumptions made by market participants.

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Convertible Debt Disclosure (Details) - USD ($)	3 Months Ended
	Sep. 30, 2019	Jun. 30, 2019
Stock payable	$ 0	$ 11,902
Convertible promissory note - May 22, 2015
Amount of debt converted for common stock	$ 4,000
Common stock issued for convertible debt	1,114,000
Stock payable		5,570
Convertible promissory note - April 25, 2016
Convertible debt, net	$ 5,000
Convertible promissory note - July 15, 2016
Convertible debt, net	5,000
Convertible promissory note - August 18, 2016
Amount of debt converted for common stock	$ 5,000
Common stock issued for convertible debt	1,266,389
Stock payable		$ 6,332
Convertible debt amounts
Accrued interest payable	$ 3,359
Interest expense	$ 255