0001477932-17-006215.txt : 20171221 0001477932-17-006215.hdr.sgml : 20171221 20171221101052 ACCESSION NUMBER: 0001477932-17-006215 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 47 CONFORMED PERIOD OF REPORT: 20141231 FILED AS OF DATE: 20171221 DATE AS OF CHANGE: 20171221 FILER: COMPANY DATA: COMPANY CONFORMED NAME: China Grand Resorts, Inc. CENTRAL INDEX KEY: 0000860543 STANDARD INDUSTRIAL CLASSIFICATION: TELEVISION BROADCASTING STATIONS [4833] IRS NUMBER: 621407521 STATE OF INCORPORATION: NV FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 033-33263-NY FILM NUMBER: 171268362 BUSINESS ADDRESS: STREET 1: 20 WEST PARK AVENUE STREET 2: SUITE 207 CITY: LONG BEACH STATE: NY ZIP: 11561 BUSINESS PHONE: 646-831-0320 MAIL ADDRESS: STREET 1: 20 WEST PARK AVENUE STREET 2: SUITE 207 CITY: LONG BEACH STATE: NY ZIP: 11561 FORMER COMPANY: FORMER CONFORMED NAME: ASIA PREMIUM TELEVISION GROUP DATE OF NAME CHANGE: 20021114 FORMER COMPANY: FORMER CONFORMED NAME: GTM HOLDINGS INC DATE OF NAME CHANGE: 20000821 FORMER COMPANY: FORMER CONFORMED NAME: TRIAD WARRANTY CORPORATION INC DATE OF NAME CHANGE: 19930328 10-Q 1 cgnd_10q.htm FORM 10-Q cgnd_10q.htm

 

U.S. SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 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: December 31, 2014

 

 

¨

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

 

 

 

For the transition period from ________ to _________

 

Commission file number: 0-27246

 

CHINA GRAND RESORTS, INC.

(Name of Small Business Issuer in its charter)

 

Nevada

16-0383696

(State or other jurisdiction

of Identification No.)

(I.R.S. Employer incorporation

or organization)

 

20 West Park Avenue, Suite 207, Long Beach, NY 11561

Address of registrant’s principal executive offices

 

(516) 442-1883

Issuer’s telephone number

 

RM 1901, Reignwood Center

No.8 Yong’an Dongli Jianguomen Outer Street,

Chaoyang District Beijing, 100022,

People’s Republic of China

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

 

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

 

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

 

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

 

Large accelerated filer

¨

 

Accelerated filer

¨

Non-accelerated filer

¨

(Do not check if a smaller reporting company)

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). x Yes    o No

 

State the number of shares outstanding of each of the issuer’s classes of common equity, as of the latest practicable date: At December 21, 2017 there were 33,272,311 shares of common stock outstanding.

 

 
 
 
 

EXPLANATORY NOTE

 

China Grand Resorts, Inc. (“we,” “us,” “our” or the “Company”) is required to file reports pursuant to Section 12(g) of the Securities Exchange Act of 1934, as amended (the “Exchange Act”). The Company discontinued filing reports under the Exchange Act after it filed its quarterly report on Form 10-Q for the quarterly period ended June 30, 2014 (the “June 2014 10-Q”) with the Securities and Exchange Commission (“SEC”) on August 14, 2014. After the filing of the June 2014 10-Q, current management of the Company takes the position that prior management of the Company abandoned the business of the Company and its operating subsidiaries, all of which were organized under and operated in foreign jurisdictions, and that the Company has been inactive since August 14, 2014. Concurrent with or shortly after the filing of this report, the Company is or will be filing all other delinquent periodic reports for periods through the annual report on Form 10-K for the fiscal year ended September 30, 2016. All financial information relating to periods prior to September 30, 2014 was prepared by prior management and audited or reviewed, as the case may be, by the Company’s independent certifying accountant as of and for such periods and relate to discontinued operations. The financial statements for the period ended December 31, 2014 furnished herewith and the financial statements for the fiscal year ended September 30, 2014 or any other period subsequent thereto, to the extent referenced herein, were reviewed by the Company’s current independent accounting firm.

 

 
2
 
 

 

PART I — FINANCIAL INFORMATION

 

Item 1. Financial Statements.

 

China Grand Resorts, Inc.

Balance Sheet

 

 

 

As of

 

 

As of

 

 

 

December 31,

2014

 

 

September 30,

2014

 

 

 

(Unaudited)

 

 

(Unaudited)

 

CURRENT ASSETS

 

 

 

 

 

 

Cash

 

 $ -

 

 

 $ -

 

TOTAL CURRENT ASSETS

 

 

 -

 

 

 

 -

 

TOTAL OTHER ASSETS

 

 

 -

 

 

 

 -

 

TOTAL ASSETS

 

 $ -

 

 

 $ -

 

 

 

 

 

 

 

 

 

 

LIABILITIES

 

 

 

 

 

 

 

 

CURRENT LIABILTIES

 

 

 

 

 

 

 

 

Accounts Payable

 

 

 22,156

 

 

 

 22,156

 

Accrued Interest on Loans from Related Parties

 

 

 214,099

 

 

 

 198,454

 

Loan from Related Parties

 

 

 1,219,814

 

 

 

 1,219,814

 

TOTAL CURRENT LIABILTIES

 

 

 1,456,069

 

 

 

 1,440,424

 

 

 

 

 

 

 

 

 

 

TOTAL LIABILITIES

 

 

 1,456,069

 

 

 

 1,440,424

 

 

 

 

 

 

 

 

 

 

COMMITMENTS AND CONTIGENCIES

 

 $ -

 

 

 $ -

 

 

 

 

 

 

 

 

 

 

STOCKHOLDER'S EQUITY

 

 

 

 

 

 

 

 

Common stock ($0.001 par value; 1,750,000,000 shares authorized; 3,272,311 shares issued and outstanding at December 31, 2014 and September 30, 2014)

 

 

 3,272

 

 

 

 3,272

 

Additional Paid in Capital

 

 

 10,099,040

 

 

 

 10,099,040

 

Accumulated Deficit

 

 

 (11,558,381 )

 

 

 (11,542,736 )

TOTAL STOCKHOLDER'S EQUITY (DEFICIT)

 

 

 (1,456,069 )

 

 

 (1,440,424 )

TOTAL LIABILITIES AND STOCKHOLDER'S EQUITY/(DEFICIT)

 

 $ -

 

 

 $ -

 

 

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

 

 
3
 
 

 

China Grand Resorts, Inc.

Statements of Operations

(Unaudited)

 

 

 

For the Three Months

Ended December 31,

 

 

 

2014

 

 

2013

 

 

 

(Unaudited)

 

 

(Unaudited)

 

 

 

 

 

 

 

 

Sales

 

 $ -

 

 

 $ -

 

Total Revenue

 

 $ -

 

 

 $ -

 

 

 

 

 

 

 

 

 

 

EXPENSES:

 

 

 

 

 

 

 

 

Selling, General and Administrative

 

 

 -

 

 

 

 28,682

 

Depreciation Expense

 

 

 -

 

 

 

 918

 

Professional Fees

 

 

 -

 

 

 

 -

 

Total Expense

 

 

 -

 

 

 

 29,600

 

Loss from operations

 

 $ -

 

 

 $ (29,600 )

OTHER INCOME/(EXPENSES):

 

 

 

 

 

 

 

 

Interest Income

 

 

 -

 

 

 

 5

 

Interest Expense

 

 

 (15,645 )

 

 

 (14,769 )

Total Other Net Income/(Expense)

 

 $ (15,645 )

 

 $ (14,764 )

Loss Before Income tax

 

 $ (15,645 )

 

 $ (44,364 )

Provision for Income Taxes

 

 

 -

 

 

 

 -

 

NET LOSS

 

 $ (15,645 )

 

 $ (44,364 )

Effects of Foreign Currency Conversion

 

 $ -

 

 

 $ (7,575 )

NET LOSS FROM CONTINUING OPERATIONS

 

 $ (15,645 )

 

 $ (51,939 )

 

 

 

 

 

 

 

 

 

NET INCOME/(LOSS) FROM DISCONTINUED OPERATIONS:

 

 

 

 

 

 

 

 

Gain on Disposition of Assets/Liabilities from Abandoned Company

 

 $ -

 

 

 $ -

 

NET INCOME FROM DISCONTINUED OPERATIONS

 

 $ -

 

 

 $ -

 

Net Income/(Loss)

 

 $ (15,645 )

 

 $ (51,939 )

 

 

 

 

 

 

 

 

 

Weighted average common shares outstanding

 

 

 3,272,311

 

 

 

 3,272,311

 

 

 

 

 

 

 

 

 

 

Basic and fully diluted net loss per common share:

 

 

 

 

 

 

 

 

Continuing Operations

 

 $ (0.005 )

 

 $ (0.016 )

Discontinued Operations

 

 $ -

 

 

 $ -

 

Net Income/(Loss)

 

 $ (0.005 )

 

 $ (0.016 )

 

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

 

 
4
 
 

 

China Grand Resorts, Inc.

Statements of Cash Flows

(Unaudited)

 

 

 

For the Three Months

Ended December 31,

 

 

 

2014

 

 

2013

 

 

 

(Unaudited)

 

 

(Unaudited)

 

CASH FLOWS FROM OPERATING ACTIVITIES:

 

 

 

 

 

 

Net Loss From Continuing Operations

 

 $ (15,645 )

 

 $ (44,364 )

Net Income From Discontinued Operations

 

 

 -

 

 

 

 -

 

 

 

 

 

 

 

 

 

 

Amortization and Depreciation

 

 

 -

 

 

 

 918

 

Interest Expense for Loans from Related Parties

 

 

 15,645

 

 

 

 14,769

 

Adjustments to reconcile net (loss) to net cash provided by (used in) operations:

 

 

 

 

 

 

 

 

Changes in Assets and Liabilities:

 

 

 

 

 

 

 

 

(Increase) decrease in Receivables

 

 

 -

 

 

 

 358

 

Increase (decrease) in Accounts Payable and Other Accruals

 

 

 -

 

 

 

 (8,469 )

NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES

 

 

 -

 

 

 

 (36,788 )

NET CASH PROVIDED BY (USED IN) INVESTING ACTIVITIES

 

 

 

 

 

 

 

 

CASH FLOW FROM FINANCING ACTIVITIES:

 

 

 

 

 

 

 

 

Proceeds from Related Party Loan

 

 

 -

 

 

 

 38,374

 

NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES

 

 

 -

 

 

 

 38,374

 

 

 

 

 

 

 

 

 

 

Effect of rate fluctuations on cash

 

 

 -

 

 

 

 (7,591 )

 

 

 

 

 

 

 

 

 

NET INCREASE(DECREASE) IN CASH AND CASH EQUIVALENTS

 

 

 -

 

 

 

 (6,005 )

 

 

 

 

 

 

 

 

 

CASH AND CASH EQUIVALENTS,

 

 

 

 

 

 

 

 

BEGINNING OF THE PERIOD

 

 $ -

 

 

 $ 12,108

 

 

 

 

 

 

 

 

 

 

END OF THE PERIOD

 

 $ -

 

 

 $ 6,103

 

 

 

 

 

 

 

 

 

 

SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:

 

 

 

 

 

 

 

 

CASH PAID DURING THE PERIOD FOR:

 

 

 

 

 

 

 

 

Interest

 

 $ -

 

 

 $ -

 

Taxes

 

 $ -

 

 

 $ -

 

 

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

 

 
5
 
 

 

NOTE A—BUSINESS ACTIVITY

 

China Grand Resorts, Inc. (the “Company”) was organized under the laws of the State of Nevada on September 21, 1989 under the name Fulton Ventures, Inc. Effective on November 16, 2009, the name was changed to China Grand Resorts Inc. After the June 30, 2014 10Q filing, the management of the Company abandoned the Company and the subsidiaries were taken back by the PRC national companies in China who owned them. The remaining parent company, China Grand Resorts, Inc. became a dormant company until 2016 when a new shareholder acquired stock to become the majority shareholder and owner of the Company. The Company’s fiscal year end is September 30th.

 

NOTE B—GOING CONCERN

 

The accompanying financial statements have been prepared on a going concern basis, which assumes the Company will realize its assets and discharge its liabilities in the normal course of business. As reflected in the accompanying financial statements, the Company has a deficit accumulated of $11,558,381 and cash used in operations of $0 at December 31, 2014.

 

The Company’s ability to continue as a going concern is dependent upon its ability to generate future profitable operations and/or to obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. These circumstances raise substantial doubt about the Company’s ability to continue as a going concern. The accompanying financial statements do not include any adjustments that might arise because of this uncertainty.

 

NOTE C—SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

 

Basis of Presentation- The financial statements included herein were prepared under Generally Accepted Accounting Principles (GAAP).

 

All adjustments have been made which in the opinion of management are necessary for presentation.

 

Interim filings should be read in conjunction with the Company’s annual report as of September 30, 2014.

 

Cash and Cash Equivalents- For purposes of the Statement of Cash Flows and all financial statements, the Company considers liquid investments with an original maturity of three months or less to be cash equivalents.

 

Management’s Use of Estimates- The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. The financial statements above reflect all of the costs of doing business.

 

Revenue Recognition- The Company applies paragraph 605-10-S99-1 of the FASB Accounting Standards Codification for revenue recognition. The Company recognizes revenue when it is realized or realizable and earned less estimated future doubtful accounts. The Company considers revenue realized or realizable and earned when all the following criteria are met:

 

 

(i)

persuasive evidence of an arrangement exists,

 

(ii)

the services have been rendered and all required milestones achieved,

 

(iii)

the sales price is fixed or determinable, and

 

(iv)

collectability is reasonably assured.

 

Comprehensive Income (Loss) - The Company reports Comprehensive income and its components following guidance set forth by section 220-10 of the FASB Accounting Standards Codification which establishes standards for the reporting and display of comprehensive income and its components in the financial statements.

 

The Company reported a Foreign Currency Conversion Loss in the amount of $7,575 for the 3 month period ending December 31, 2013. This amount is reported as Effects of Foreign Currency Conversion on the Statement of Operations and is included in the Company’s Net Loss from Continuing Operations amount.

 

 
6
 
 

 

NOTE C—SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES—CONT’D

 

Net Income per Common Share- Net loss per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. Diluted net loss per share is computed by dividing net loss by the weighted average number of shares of common stock and potentially outstanding shares of common stock during each period. There were no potentially dilutive shares outstanding as of December 31, 2014.

 

Deferred Taxes- The Company accounts for income taxes under Section 740-10-30 of the FASB Accounting Standards Codification. Deferred income tax assets and liabilities are determined based upon differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the statements of operations in the period that includes the enactment date.

 

Fair Value of Financial Instruments- The carrying amounts reported in the balance sheet for cash, accounts receivable and payable approximate fair value based on the short-term maturity of these instruments.

 

Accounts Receivable- Accounts deemed uncollectible are written off in the year they become uncollectible. As of December 31, 2014, the balance in Accounts Receivable was $0.

 

Impairment of Long-Lived Assets- The Company evaluates the recoverability of its fixed assets and other assets in accordance with section 360-10-15 of the FASB Accounting Standards Codification for disclosures about Impairment or Disposal of Long-Lived Assets. Disclosure requires recognition of impairment of long-lived assets in the event the net book value of such assets exceeds its expected cash flows. If so, it is considered to be impaired and is written down to fair value, which is determined based on either discounted future cash flows or appraised values. The Company adopted the statement on inception. No impairments of these types of assets were recognized during the periods ended December 31, 2014.

 

Stock-Based Compensation- The Company accounts for stock-based compensation using the fair value method following the guidance set forth in section 718-10 of the FASB Accounting Standards Codification for disclosure about Stock-Based Compensation. This section requires a public entity to measure the cost of employee services received in exchange for an award of equity instruments based on the grant-date fair value of the award (with limited exceptions). That cost will be recognized over the period during which an employee is required to provide service in exchange for the award- the requisite service period (usually the vesting period). No compensation cost is recognized for equity instruments for which employees do not render the requisite service.

 

Fair Value for Financial Assets and Financial Liabilities- The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America (U.S. GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below:

 

Level 1

Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.

 

Level 2

Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.

 

Level 3

Pricing inputs that are generally unobservable inputs and not corroborated by market data.

 

 

 
7
 
 

 

NOTE C—SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES—CONT’D

 

The carrying amounts of the Company’s financial assets and liabilities, such as cash and accrued expenses, approximate their fair values because of the short maturity of these instruments. The Company’s note payable approximates the fair value of such instrument based upon management’s best estimate of interest rates that would be available to the Company for similar financial arrangement at December 31, 2014.

 

The Company does not have any assets or liabilities measured at fair value on a recurring or a non-recurring basis, consequently, the Company did not have any fair value adjustments for assets and liabilities measured at fair value at December 31, 2014, nor gains or losses are reported in the statement of operations that are attributable to the change in unrealized gains or losses relating to those assets and liabilities still held at the reporting date for the periods ended December 31, 2014.

 

Recently Issued Accounting Pronouncements

 

In April 2014, the Financial Accounting Standards Board (FASB) issued guidance that changes the criteria for reporting a discontinued operation. According to the new guidance, only disposals of a component that represents a strategic shift that has (or will have) a major effect on an entity’s operations and financial results are a discontinued operation. The new guidance also requires expanded disclosures about discontinued operations and disposals of a significant part of an entity that does not qualify for discontinued operations reporting. The guidance is effective beginning January 1, 2015 with early adoption permitted, but only for disposals (or classifications as held for sale) that have not been reported in previously-issued financial statements. The Company does not expect the adoption of the new provisions to have a material impact on our financial condition or results of operations.

 

In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606). The new guidance requires an entity to recognize the revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods and services. The new guidance supersedes the revenue requirements in Revenue Recognition (Topic 605) and most industry-specific guidance throughout the Industry Topics of the Codification. The new guidance does not apply to lease contracts within the scope of Leases (Topic 840). In August 2015, the FASB issued ASU 2015-14, Revenue from Contracts with Customers (Topic 606), which delayed the effective date of the new guidance by one year, which will result in the new guidance being effective for fiscal years, and interim periods within those years, beginning after December 15, 2017, and is to be applied retrospectively. Early adoption is permitted, but can be no earlier than the original public entity effective date of fiscal years, and interim periods within those years, beginning after December 15, 2016. The Company is evaluating the impact of adopting the new guidance on its financial statements, but does not expect the adoption to have a material impact on its financial statements.

 

In August 2014, the FASB issued ASU 2014-15, Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern, that requires management to evaluate whether there are conditions and events that raise substantial doubt about an entity’s ability to continue as a going concern. Until now, the requirement to perform a going concern evaluation existed only in auditing standards. The new guidance requires management to evaluate relevant conditions, events and certain management plans that are known or reasonably knowable as of the evaluation date when determining whether substantial doubt about an entity’s ability to continue as a going concern exists. Management will be required to make this evaluation for both annual and interim reporting periods. The standard states substantial doubt about an entity’s ability to continue as a going concern exists when relevant conditions and events, considered in the aggregate, indicate that it is probable that the entity will be unable to meet its obligations as they become due within one year after the date that the financial statements are issued. The guidance is effective for annual periods ending after December 15, 2016 and for annual periods and interim periods thereafter. Early adoption is permitted. The Company does not expect there to be a material impact from adopting this new guidance.

 

NOTE D—SEGMENT REPORTING

 

The Company follows the guidance set forth by section 280-10 of the FASB Accounting Standards Codification for reporting and disclosure on operating segments of the Company. It also requires segment disclosures about products and services, geographic areas, and major customers. The Company determined that it did not have any separately reportable operating segments as of December 31, 2014.

 

 
8
 
 

 

NOTE E—DISCONTINUED OPERATIONS

 

In September 2014, the Current Assets were written off from Discontinued Operations due to abandonment by the prior management. A Loss on Disposition of Assets from Abandoned Company has subsequently resulted. A breakdown of the Current Assets is as follows:

 

Assets:

 

 

 

 

 

 

 

Cash

 

 $ 4,927

 

 

 

 

 

 

Other Receivables

 

 

 10,570

 

 

 

 

 

 

Fixed Assets

 

 

 942

 

 

Current management is going with a conservative approach and will continue to carry the Accounts Payables and the Loans from Related Parties on the Financial Statements until such time as the normal statute of limitations passes for normal trade payables based on legal counsel opinion. The amount of those outstanding Accounts Payables is $22,156 and the amount of Loans from Related Parties outstanding is $1,219,814 as of December 31, 2014.

 

NOTE F—ACCOUNTS PAYABLE PRIOR TO COMPANY BEING ABANDONED

 

Other payables consist of the following:

 

 

 

December 31,

2014

 

 

 

 

 

Professional Fees

 

 $ 2,000

 

 

 

 

 

 

Office Expenses

 

 $ 20,156

 

 

 

 

 

 

Total

 

 $ 22,156

 

 

NOTE G—RELATED PARTY TRANSACTIONS PRIOR TO COMPANY BEING ABANDONED

 

 

 

December 31,

2014

 

 

 

 

 

Redrock Capital Venture Limited (a)

 

 $ 100,281

 

 

 

 

 

 

Beijing Hua Hui Hengye Investment Limited (b)

 

 

 1,119,533

 

 

 

 

 

 

Total

 

 $ 1,219,814

 

 

(a) From June 2009 through December 2009, the Company received loans from Redrock Capital Venture Limited (“Redrock”) for working capital purpose. The loans are unsecured, due on demand, and without formal writing loan agreements. The loans amounted to $100,281 as of December 31, 2009 and remained the same amount as of September 30, 2014.

 

(b) Commencing in October 2009, the Company began receiving loans from time to time from Hua Hui, our largest shareholder at the time, for working capital purposes. As of December 31, 2014, the amount due to Hua Hui is $1,119,533 which is due on demand and bears interest at the prevailing rate charged by the PRC Central Bank. The interest accrued as of December 31, 2014 amounted to approximately $214,099 and the interest rate of the loans was 5.59%. Interest accrued for the three months ended December 31, 2014 was $15,645. The agreements for the aforementioned loans are not formal agreements and current Management has obtained the interest rates from the prior filings. Management will continue to accrue interest until any applicable statute of limitations has passed.

 

 
9
 
 

 

NOTE H—CAPITAL STOCK

 

The Company is authorized to issue 1,750,000,000 Common Shares at $.001 par value per share. Total issued and outstanding shares as of December 31, 2014 and 2013 were 3,272,311 shares outstanding.

 

NOTE I—INCOME TAX

 

The Company provides for income taxes under (now included under Accounting Standards Codification (ASC), 740), Accounting for Income Taxes. ASC 740 requires the use of an asset and liability approach in accounting for income taxes. Deferred tax assets and liabilities are recorded based on the differences between the financial statement and tax bases of assets and liabilities and the tax rates in effect when these differences are expected to reverse.

 

ASC 740 requires the reduction of deferred tax assets by a valuation allowance if, based on the weight of available evidence, it is more likely than not that some or all the deferred tax assets will not be realized. For Federal income tax purposes, the Company has net operating loss carry forwards that expire through 2030. The net operating loss as of December 31, 2014 is approximately $15,645 and as of December 31, 2013 is $51,939 approximately

 

No tax benefit has been reported in the financial statements because after evaluating our own potential tax uncertainties, the Company has determined that there are no material uncertain tax positions that have a greater than 50% likelihood of reversal if the Company were to be audited. The provision for income taxes differs from the amounts which would be provided by applying the statutory federal income tax rate of 34% to the net loss before provision for income taxes for the following reasons:

 

Deferred Tax Asset:

 

December 31,

2014

 

 

December 31,

2013

 

 

 

 

 

 

 

 

NOL Carry Forward

 

 $ 5,300

 

 

 $ 17,660

 

 

 

 

 

 

 

 

 

 

Valuation Allowance

 

 $ (5,300 )

 

 $ (17,660 )

 

 

 

 

 

 

 

 

 

Deferred Tax Asset:

 

 $ -

 

 

 $ -

 

 

The Company does not currently have any tax returns open for examination.

 

The Company is not obligated to pay State Income Taxes because it is a Nevada corporation.

 

NOTE J—MATERIAL EVENT/SUBSEQUENT EVENTS

 

Amended and Restated Articles of Incorporation

 

On May 5, 2016, the Company filed Amended and Restated Articles of Incorporation with the Secretary of State of the State of Nevada. The principal amendments to the articles of incorporation, as amended through the date of the filing of the Amended and Restated Articles of Incorporation include:

 

 

·

a reduction in the number of shares of common stock that the Company is authorized to issue from 1,750,000,000 shares to 100,000,000 shares;

 

 

 

 

·

the addition of a class of blank check preferred stock and the grant of authority to designate and issue said class of stock to the board of directors; and

 

 

 

 

·

provisions which require the Company to indemnify its directors and officers to the fullest extent permitted by law.

 

Related Party Transaction

 

On May 6, 2016, the Company entered into a consulting agreement with Bryan Glass pursuant to which it retained Mr. Glass to identify and negotiate with persons or entities with which the Company might enter into a business transaction to create an operating entity, in consideration for which services the Company issued to Mr. Glass 30 million shares of common stock. Mr. Glass has subsequently paid $6,924 on behalf of the Company for the filing and registration fees to the State of Nevada to reinstate the Company to active status.

 

Amended and Restated Bylaws

 

On October 24, 2017, the board of directors of the Company adopted Amended and Restated Bylaws to replace the prior bylaws in their entirety. The Amended and Restated Bylaws are intended to reflect the existing status of Nevada corporate law as of the date of their adoption and replace outdated provisions included in the Company’s original bylaws.

 

 
10
 
 

 

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

 

Statements, other than historical facts, contained in this Quarterly Report on Form 10-Q, including statements of potential acquisitions and our strategies, plans and objectives, are “forward-looking statements” within the meaning of Section 27A of the Securities Act of 1933, as amended (the “Securities Act”), and Section 21E of the Securities Exchange Act of 1934, as amended (the “Exchange Act”). Although we believe that our forward-looking statements are based on reasonable assumptions, we caution that such statements are subject to a wide range of risks, trends and uncertainties that could cause actual results to differ materially from those projected. Among those risks, trends and uncertainties are important factors that could cause actual results to differ materially from the forward looking statements, including, but not limited to; the time management devotes to identifying a target business; management’s ability to consummate a business combination; the financial condition of the target company with which we may enter a business combination; the effect of existing and future laws; governmental regulations; the political and economic climate of the United States; and conditions in the capital markets. We undertake no duty to update or revise these forward-looking statements.

 

When used in this Form 10-Q, the words, “expect,” “anticipate,” “intend,” “plan,” “believe,” “seek,” “estimate” and similar expressions are intended to identify forward-looking statements, although not all forward-looking statements contain these identifying words. Because these forward-looking statements involve risks and uncertainties, actual results could differ materially from those expressed or implied by these forward-looking statements for a number of important reasons.

 

General Background of the Registrant

 

China Grand Resorts, Inc. (“we,” “us,” “our” or the “Company”) was incorporated in the State of Nevada on September 21, 1989 under the name Fulton Ventures, Inc. On September 19, 2002, we changed our name to Asia Premium Television Group, Inc. to more accurately reflect our business at the time. Effective November 16, 2009, we changed our name to China Grand Resorts, Inc. to more accurately reflect its new business efforts. Commencing in 2002, we acquired and sold a series of subsidiary entities that were incorporated in various foreign jurisdictions, including the People’s Republic of China, or PRC, Macau, Hong Kong and the British Virgin Islands. Through 2009, these subsidiaries engaged in a variety of businesses, including, principally, marketing, brand management, advertising, media planning, public relations and direct marketing services to clients in the PRC.

 

The Company discontinued filing periodic reports under the Securities Exchange Act of 1934, as amended (the “Exchange Act”), after it filed a quarterly report on Form 10-Q for the period ended June 30, 2014 (the “June 2014 10-Q”) on August 14, 2014. As reported in the Company’s annual report on Form 10-K for the year ended September 20, 2013 (the last periodic report filed under the Exchange Act with which the Company furnished audited financial statements) and the June 2014 10-Q, the Company was engaged, through its subsidiaries, in the provision of mobile phone based services in the PRC through Sun New Media Transaction Services Ltd., a Hong Kong corporation, and real estate investment in the PRC through Key Proper Holdings Limited, a British Virgin Islands corporation.

 

Since the filing of the June 2014 10-Q, current management is not aware of any contact between the Company and incumbent management as of the filing of the June 2014 10-Q, which we refer to as prior management, nor does current management have any knowledge or information relating to the business operations conducted by the Company or its subsidiaries as of that date, other than as reported in the periodic reports it filed with the SEC. Current management does not have in its possession any records of the Company prior to its taking operational control of the Company in April 2016, other than documents filed with or furnished to the SEC. The financial statements for the three months ended December 31, 2014 that are furnished with this report have been prepared under the assumption that prior management abandoned the business of the Company and its operating subsidiaries, all of which were organized under and operated in foreign jurisdictions, and that the Company has been dormant since July 1, 2014.

 

On April 4, 2016, Bryan Glass was appointed to serve as the custodian of the Company pursuant to an order of the District Court of Clark County Nevada and was authorized to take any action on behalf of the Company for the benefit of the Company’s shareholders and otherwise to reinstate the Company’s corporate existence in Nevada and convene a shareholders’ meeting to elect directors of the Company.

 

 
11
 
 

 

The Company held a shareholders meeting on May 4, 2016 at which Mr. Glass was elected as the sole director of the Company and the shareholders adopted and approved Amended and Restated Articles of Incorporation After Issuance of Stock. Thereafter, the board of directors appointed Mr. Glass to serve as the president of the Company. As of the date hereof, Mr. Glass serves as our only director and officer.

 

On May 6, 2016, the Company entered into a consulting agreement with Mr. Glass pursuant to which the Company retained Mr. Glass to identify, negotiate with and consummate, subject to the approval of the board of directors, a business transaction, in consideration for which services the Company issued to Mr. Glass 30 million shares of common stock.

 

Business Objectives of the Registrant

 

As of the date of this report, we have no current operations. Management has determined to direct our efforts and limited resources to pursue potential new business opportunities through a combination with an operating or development stage company or an acquisition of assets. We do not intend to limit ourselves to a particular industry and we have not established any particular criteria upon which we shall consider and proceed with a business opportunity. We expect to utilize our capital stock, debt or a combination of capital stock and debt, in effecting a business transaction. It may be expected that entering into a business transaction will involve the issuance of restricted shares of capital stock. The issuance of additional shares of our capital stock:

 

 

·

may significantly reduce the equity interest of our existing stockholders;

 

 

 

 

·

will likely cause a change in control if a substantial number of our shares of capital stock are issued, and most likely will also result in the resignation or removal of our present officer and director; and

 

 

 

 

·

may adversely affect the prevailing market price for our common stock.

 

 

 

 

 

Similarly, if we issued debt securities, it could result in:

 

 

·

default and foreclosure on our assets if our operating revenues after a business combination were insufficient to pay our debt obligations;

 

 

 

 

·

acceleration of our obligations to repay the indebtedness even if we have made all principal and interest payments when due if the debt security contained covenants that required the maintenance of certain financial ratios or reserves and any such covenants were breached without a waiver or renegotiations of such covenants;

 

 

 

 

·

our inability to obtain additional financing, if necessary, if the debt security contained covenants restricting our ability to obtain additional financing while such security was outstanding.

 

Based on our current business activities, we are a “shell company” as defined under the Exchange Act because we have no operations and nominal assets consisting solely of cash and/or cash equivalents. We are also a “blank check” company as defined under the Exchange Act because we are a development stage company that is issuing a “penny stock” (as defined under the Exchange Act) and have no specific business plan or purpose other than to merge with an unidentified company or companies. Our status as a blank check company and a shell company will impact our company and shareholders in many ways, including:

 

 

·

the application of Rule 419 to any public offering of securities we may undertake, which could make closing such an offering more difficult than if we were not subject to such rule;

 

 

 

 

·

the application of the “penny stock” rules to shares of our common stock, which provide for enhanced disclosures by broker-dealers to persons desiring to purchase our stock in the open market, which may diminish demand for our stock in the open market;

 

 

 

 

·

limitations on the availability of Rule 144 to our shareholders who hold restricted stock, which may render raising capital in private transactions more difficult; and

 

 

 

 

·

limitations on the availability of Form S-8 to register shares of common stock issuable to our employees and consultants.

 

 
12
 
 

 

Further, the Company’s financial condition, including current liabilities as of $1,456,069 at December 31, 2014 and $1,440,424 at September 30, 2014 (the close of the Company’s immediately preceding fiscal year), may be a significant impediment to identifying and consummating a business transaction.

 

Our management has broad discretion with respect to identifying and selecting a prospective business opportunity. We have not established any specific attributes or criteria (financial or otherwise) for a business opportunity and we may enter into a business combination with a development stage company, a distressed company or a foreign company engaged in any industry or we may purchase raw assets. Our management has never served in any capacity as management of a development stage public company that has consummated a business transaction such as that contemplated by us. Accordingly, our management may not successfully identify a prospective business opportunity or conclude a business transaction. In addition, our management engages in other business activities and is not obligated to devote any specific number of hours to our matters. Management intends to devote only as much time as it deems necessary to our affairs.

 

We anticipate that the selection of an appropriate business opportunity will be complex and extremely risky and we cannot assure you that we will be successful in concluding a transaction or if we do, that we will be successful thereafter. Our lack of financial and personnel resources may negatively impact our ability to consummate an attractive transaction or cause us to discontinue operations before we enter such a transaction.

 

We cannot assure you that we will be successful in concluding a business transaction. We will not realize any revenues or generate any income unless and until we successfully merge with or acquire an operating business that is generating revenues and otherwise is operating profitably. Moreover, we can offer no guarantee that we will achieve long-term or immediate short-term earnings from any business transaction.

 

Any entity with which we enter into a business transaction will be subject to numerous risks in connection with its operations. To the extent we affect a business transaction with a financially unstable company or an entity in its early stage of development or growth, including entities without established records of sales or earnings, we may be affected by numerous risks inherent in the business and operations of such companies. If we consummate a business transaction with a foreign entity, we will be subject to all of the risks attendant to foreign operations. Although our management will endeavor to evaluate the risks inherent in a particular opportunity, we cannot assure you that we will properly ascertain or assess all significant risk factors.

 

Our management anticipates that our Company likely will affect only one business transaction, due primarily to our limited financial resources and the dilution of interest for present and prospective stockholders, which is likely to occur as a result of our management’s plan to offer a controlling interest to a target in order to achieve a tax-free reorganization. This lack of diversification should be considered a substantial risk in investing in us because it will not permit us to offset potential losses from one venture against potential gains from another.

 

Our common stock has been subject to quotation on the pink sheets under the symbol “CGND.” There is currently no active trading market in our shares nor do we believe that any active trading market has existed for the last 3 years. There can be no assurance that there will be an active trading market for our securities following the date hereof. In the event that an active trading market commences, there can be no assurance as to the market price of our shares of common stock, whether any trading market will provide liquidity to investors, or whether any trading market will be sustained.

 

Results of Operations

 

During the three months ended December 31, 2014, the Company did not engage in any business operations. As described elsewhere in this report, management of the Company as of June 30, 2014 discontinued filing reports under the Exchange Act after the Company filed the June 2014 10-Q and current management, which assumed control of the Company in April 2016, believes that the Company has been inactive since August 14, 2014, the date on which the Company filed the June 2014 10-Q. Financial information relating to the 2013 period relates to discontinued operations and was prepared by prior management of the Company and reviewed by the Company’s prior independent accountant.

 

 
13
 
 

 

Three months ended December 31, 2014 as compared to the three months ended December 31, 2013

 

During the three months ended December 31, 2014, the Company did not generate any revenue, did not incur any operating expenses and suffered a net loss of $15,645 (consisting of charges attributable to interest expenses), as compared to the three months ended December 31, 2013, in which the Company had no revenues from operations, incurred operating expenses of $29,600 (consisting of selling, general and administrative expenses and depreciation expenses in connection with discontinued operations) and suffered a net loss of $44,364 and a comprehensive loss of $51,939 (including charges attributable to interest expenses and losses from foreign currency translation).

 

Liquidity and Capital Resources

 

At December 31, 2014, the Company had no assets and total current liabilities of $1,456,069, comprising $1,433,913 of loans payable to parties related to prior management (including accrued interest) and $22,156 of other payables. At September 30, 2014, the Company had no assets and total current liabilities of $1,440,424, comprising $1,418,268 of loans payable to parties related to prior management (including accrued interest) and $22,156 of other payables.

 

Prior to June 2014, the Company funded its operations from the proceeds of loans received from parties related to prior management. The Company has no present sources of capital or liquidity.

 

We do not expect to engage in any substantive activities unless and until such time as we enter into a business transaction, if ever. We are dependent upon interim funding provided by current management to pay the cost associated with being a public company, among other fees and expenses. Our current management has agreed orally to provide funding as may be required to pay for accounting fees and other administrative expenses of the Company until the Company enters into a business combination. The Company would be unable to continue as a going concern without interim financing provided by management. If we require additional financing, we cannot predict whether equity or debt financing will become available at terms acceptable to us, if at all. The Company depends upon services provided by management to fulfill its filing obligations under the Exchange Act. At present, the Company has no financial resources to pay for such services and may be required to issue stock in lieu of cash or, in the alternative, issue debt instruments evidencing financial obligations if and when they arise. Any funds advanced by management will be advanced as loans that will bear interest at the rate of 8% per year and which shall mature on the closing of a business transaction.

 

During the next twelve months, we anticipate incurring costs related to:

 

 

·

maintaining our corporate existence such as annual fees due to the State of Nevada;

 

 

 

 

·

filing periodic reports under the Exchange Act including filing accounting and legal fees;

 

 

 

 

·

investigating and analyzing business opportunities and possibly consummating a business transaction.

 

These costs are difficult to quantify given the multitude of variables associated with such activities. Our ongoing expenses will result in continued net operating losses that will increase until we can consummate a business combination with a profitable operating company, if ever. We estimate that these costs will be in the range of to six to eight thousand dollars per year, and that we will be able to meet these costs as necessary through the extension of credit advanced to us by management.

 

The following table summarizes our cash flows for the three months ended December 31, 2014 and 2013:

 

 

 

Three Months Ended

 

 

 

December 31

 

 

December 31,

 

 

 

2014

 

 

2013

 

Net cash used in operating activities

 

 

 -

 

 

 

 (36,788 )

Net cash (used in) provided by investing activities

 

 

 -

 

 

 

 -

 

Net cash provided by financing activities

 

 

 -

 

 

 

 38,374

 

Net increase (decrease) in cash and cash equivalents

 

 

 -

 

 

 

 (6.005 )

 

Going Concern

 

Our negative working capital, continuing operating losses, failure to generate revenues and lack of operating capital create substantial doubt about the Company’s ability to continue as a going concern. The ability of the Company to continue as a going concern is dependent on its ability to obtain capital from our affiliates to fund our operations, generate cash from the sale of its securities and attain future profitable operations. Management’s plans include selling its equity securities and obtaining debt financing to fund its capital requirement and ongoing operations; however, there can be no assurance the Company will be successful in these efforts.

 

 
14
 
 

 

Off-Balance Sheet Arrangements

 

The Company does not have any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on the Company’s financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that is material to investors.

 

Contractual Obligations

 

As a “smaller reporting company,” as defined by Item 10 of Regulation S-K, the Company is not required to provide the information required by this Item.

 

Item 3. Quantitative and Qualitative Disclosures about Market Risk.

 

Not applicable.

 

Item 4. Controls and Procedures.

 

Evaluation of Disclosure Controls and Procedures

 

Disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act) are designed to ensure that information required to be disclosed in reports filed or submitted under the Exchange Act is recorded, processed, summarized, and reported within the time periods specified in SEC rules and forms and that such information is accumulated and communicated to management, including the Principal Executive Officer and the Principal Financial Officer, to allow timely decisions regarding required disclosures.

 

As of December 31, 2014, the Company had no management or other employees. Accordingly, there were no officers as of the close of such period to perform an evaluation of the effectiveness of the design and operation of the Company’s disclosure controls and procedures. Had there been management in place during the three months ended December 31, 2014 to perform an evaluation of the effectiveness of the design and operation of the Company’s disclosure controls and procedures pursuant to Exchange Act Rule 13a-15, we believe that such management would have concluded that the Company’s disclosure controls and procedures were not effective as of December 31, 2014 to ensure that the information required to be disclosed by us in our reports is recorded, processed, summarized and reported within the time periods specified by the SEC as a result of the weakness in our internal controls because there existed a lack of segregation of duties in regard to the Company’s financial reporting, procedures for depositing of funds, procedures for cash disbursements, procedures for checkbook entries, period close procedures, and procedures for financial statement preparation, among other possible weaknesses.

 

A material weakness in ICFR is defined in Section 210.1-02(4) of Regulation S-X promulgated by the SEC as a deficiency, or combination of deficiencies, in ICFR, such that there is a reasonable possibility that a material misstatement of the annual or interim financial statements will not be prevented or detected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in ICFR that is less severe than a material weakness, yet important enough to merit attention by those responsible for oversight of the Company’s financial reporting. As a result of the material weaknesses in the Company’s ICFR, there are increased risks of errors in financial reporting under current operations.

 

Changes in Internal Controls

 

Current management does not express any opinion as whether there were any changes in the Company’s internal control over financial reporting (as defined in Rules 13a-15 and 15d-15 under the Exchange Act) during the three months ended December 31, 2014 that would have materially affected, or been reasonably likely to materially affect, the Company’s internal control over financial reporting.

 

 
15
 
 

 

PART II — OTHER INFORMATION

 

Item 1. Legal Proceedings.

 

There are presently no material pending legal proceedings to which the Company is a party or as to which any of its property is subject, and no such proceedings are known to the Company to be threatened or contemplated against it.

 

Item 1A. Risk Factors.

 

As a “smaller reporting company” as defined by Item 10 of Regulation S-K, the Company is not required to provide this information.

 

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

 

None.

 

Item 3. Defaults Upon Senior Securities.

 

None.

 

Item 4. Mine Safety Disclosures.

 

N/A

 

Item 5. Other Information.

 

None.

 

 
16
 
 

 

Item 6. Exhibits.

 

Exhibit

 

Description

 

31.1

 

Certification of the Company’s Principal Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002, with respect to the registrant’s Quarterly Report on Form 10-Q for the quarter ended December 31, 2014.

 

31.2

 

Certification of the Company’s Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002, with respect to the registrant’s Quarterly Report on Form 10-Q for the quarter ended December 31, 2014.

 

32.1*

 

Certification of the Company’s Principal Executive Officer and Principal Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes Oxley Act of 2002.

 

101.INS

 

XBRL Instance Document

 

101.SCH

 

XBRL Taxonomy Extension Schema Document

 

101.CAL

 

XBRL Taxonomy Extension Calculation Linkbase Document

 

 

101.DEF

 

XBRL Taxonomy Extension Definition Linkbase Document

 

101.LAB

 

XBRL Taxonomy Extension Label Linkbase Document

 

101.PRE

 

XBRL Taxonomy Extension Presentation Linkbase Document

_______________

* Pursuant to Commission Release No. 33-8238, this certification will be treated as “accompanying” this Quarterly Report on Form 10-Q and not “filed” as part of such report for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to the liability of Section 18 of the Securities Exchange Act of 1934, as amended, and this certification will not be deemed to be incorporated by reference into any filing under the Securities Act of 1933, as amended, or the Securities Exchange Act of 1934, as amended, except to the extent that the registrant specifically incorporates it by reference.

 

 
17
 
 

 

SIGNATURES

 

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

 

CHINA GRAND RESORTS, INC.

 

 

Date: December 21, 2017

By:

/s/ Bryan Glass

 

Name:

Bryan Glass

 

 

Title:

President, Principal Executive Officer

and Principal Financial Officer

 

 

 

18

 

 EX-31.1 2 cgnd_ex311.htm CERTIFICATION cgnd_ex311.htm

EXHIBIT 31.1

CERTIFICATION PURSUANT TO SECTION 302

OF THE SARBANES-OXLEY ACT OF 2002

 

I, Bryan Glass, certify that:

 

1. I have reviewed this quarterly report on Form 10-Q of China Grand Resorts, Inc.;

 

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

 

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

 

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

 

a)

Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under my supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to 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 my supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

 

c)

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

 

d)

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

 

5. As the registrant's sole certifying officer, I have disclosed, based on my most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

 

a)

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

 

b)

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

 

 

Date: December 21, 2017

By:

/s/ Bryan Glass

 

Name: Bryan Glass

 

Title: President, Principal Executive Officer

 

 EX-31.2 3 cgnd_ex312.htm CERTIFICATION cgnd_ex312.htm

EXHIBIT 31.2

CERTIFICATION PURSUANT TO SECTION 302

OF THE SARBANES-OXLEY ACT OF 2002

 

I, Bryan Glass, certify that:

 

1. I have reviewed this quarterly report on Form 10-Q of China Grand Resorts, Inc.;

 

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

 

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

 

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

 

a)

Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under my supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to 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 my supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

 

c)

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

 

d)

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

 

5. As the registrant's sole certifying officer, I have disclosed, based on my most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

 

a)

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

 

b)

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

 

 

Date: December 21, 2017

By:

/s/ Bryan Glass

 

Name: Bryan Glass

 

Title: Principal Financial Officer

 

 EX-32.1 4 cgnd_ex321.htm CERTIFICATION cgnd_ex321.htm

EXHIBIT 32.1

 

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002*

 

I, Bryan Glass, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that the Quarterly Report on Form 10-Q of China Grand Resorts, Inc. for the quarter ended December 31, 2014 fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934 and that information contained in such Quarterly Report on Form 10-Q fairly presents in all material respects the financial condition and results of operations of China Grand Resorts, Inc. for such quarter.

 

 

Date: December 21, 2017

By:

/s/ Bryan Glass

 

Bryan Glass

 

President, Principal Executive Officer and Principal Financial Officer

___________

* The foregoing certification is being furnished solely pursuant to 18 U.S.C. Section 1350 and is not being filed as part of the Report or as a separate disclosure document.

 

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and Other Accruals NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES NET CASH PROVIDED BY (USED IN) INVESTING ACTIVITIES CASH FLOW FROM FINANCING ACTIVITIES: Proceeds from Related Party Loan NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES Effect of rate fluctuations on cash NET INCREASE(DECREASE) IN CASH AND CASH EQUIVALENTS CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD CASH AND CASH EQUIVALENTS, END OF PERIOD SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION: CASH PAID DURING THE PERIOD FOR: Interest paid Income taxes paid Notes to Financial Statements NOTE A- BUSINESS ACTIVITY NOTE B- GOING CONCERN SUMMARIES OF SIGNIFICANT ACCOUNTING POLICIES NOTE C- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES NOTE D- SEGMENT REPORTING NOTE E- DISCONTINUED OPERATIONS NOTE F- ACCOUNTS PAYABLE PRIOR TO COMPANY BEING ABANDONED NOTE G- RELATED PARTY TRANSACTIONS PRIOR TO COMPANY BEING ABANDONED NOTE H- CAPITAL STOCK NOTE I- INCOME TAX NOTE J- MATERIAL EVENT/SUBSEQUENT EVENTS Summary Of Significant Accounting Policies Policies Basis of Presentation Cash and Cash Equivalents Management’s Use of Estimates Revenue Recognition Comprehensive Income (Loss) Net Income per Common Share Deferred Taxes Fair Value of Financial Instruments Accounts Receivable Impairment of Long-Lived Assets Stock-Based Compensation Fair Value for Financial Assets and Financial Liabilities Recently Issued Accounting Pronouncements Discontinued Operations Table Assets from discontinued Operations Accounts Payable Prior To Company Being Abandoned Table Other payables Related Party Transactions Prior To Company Being Abandoned Table RELATED PARTY TRANSACTIONS Income Tax Table Schedule of income Tax Business Activity Details Narrative State of Incorporation Date of Incorporation Going Concern Details Narrative Cash used in operations Summary Of Significant Accounting Policies Details Narrative Foreign Currency Conversion Loss Accounts Receivable Statement [Table] Statement [Line Items] Assets: Other Receivables Fixed Assets Other payables Accrued interest Interest rate Common Stock, shares par value Deferred Tax Asset: NOL Carry Forward Valuation Allowance Deferred Tax Asset: Net operating loss carry forwards expiration date description Net operating loss Amendment to common stock shares authorized, reduced shares Stock issued during the period shares issue Registration fees paid by related party Amount of interest expense incurred on a debt or other obligation to related party. [Abstract] Assets, Current Assets Liabilities, Current Liabilities Stockholders' Equity Attributable to Parent Liabilities and Equity Revenues Operating Expenses Operating Income (Loss) Interest and Debt Expense Nonoperating Income (Expense) Other Comprehensive Income (Loss), before Tax Net Income (Loss) Attributable to Parent Earnings Per Share, Basic and Diluted Net Cash Provided by (Used in) Financing Activities Cash and Cash Equivalents, at Carrying Value Accounts Receivable, Net Accounts Payable, Other, Current Deferred Tax Assets, Valuation Allowance Deferred Tax Assets, Net EX-101.PRE 10 cgnd-20141231_pre.xml XBRL TAXONOMY EXTENSION PRESENTATION LINKBASE XML 11 R1.htm IDEA: XBRL DOCUMENT v3.8.0.1
Document and Entity Information - shares
 3 Months Ended
Dec. 31, 2014
Dec. 21, 2017
Document and Entity Information    
Entity Registrant Name China Grand Resorts, Inc.  
Document Type 10-Q  
Document Period End Date Dec. 31, 2014  
Amendment Flag false  
Entity Central Index Key 0000860543  
Current Fiscal Year End Date --09-30  
Entity Common Stock, Shares Outstanding   33,272,311
Entity Filer Category Smaller Reporting Company  
Entity Current Reporting Status No  
Entity Voluntary Filers No  
Entity Well-known Seasoned Issuer No  
Document Fiscal Year Focus 2015  
Document Fiscal Period Focus Q1  
XML 12 R2.htm IDEA: XBRL DOCUMENT v3.8.0.1
Balance Sheet - USD ($)
Dec. 31, 2014
Sep. 30, 2014
CURRENT ASSETS    
Cash
TOTAL CURRENT ASSETS
TOTAL OTHER ASSETS
TOTAL ASSETS
CURRENT LIABILTIES    
Accounts Payable 22,156 22,156
Accrued Interest on Loans from Related Parties 214,099 198,454
Loan from Related Parties 1,219,814 1,219,814
TOTAL CURRENT LIABILTIES 1,456,069 1,440,424
TOTAL LIABILITIES 1,456,069 1,440,424
COMMITMENTS AND CONTINGENCIES
STOCKHOLDER'S EQUITY    
Common stock ($0.001 par value; 1,750,000,000 shares authorized; 3,272,311 shares issued and outstanding at December 31, 2014 and September 30, 2014) 3,272 3,272
Additional paid-in capital 10,099,040 10,099,040
Accumulated deficit (11,558,381) (11,542,736)
TOTAL STOCKHOLDER'S EQUITY (DEFICIT) (1,456,069) (1,440,424)
TOTAL LIABILITIES AND STOCKHOLDER'S EQUITY/(DEFICIT)
XML 13 R3.htm IDEA: XBRL DOCUMENT v3.8.0.1
Balance Sheet (Parenthetical) - $ / shares
Dec. 31, 2014
Sep. 30, 2014
Dec. 31, 2013
Balance Sheet Parenthetical      
Common Stock, par or stated value $ 0.001 $ 0.001 $ .001
Common Stock, shares authorized 1,750,000,000 1,750,000,000 1,750,000,000
Common Stock, shares issued 3,272,311 3,272,311 3,272,311
Common Stock, shares outstanding 3,272,311 3,272,311 3,272,311
XML 14 R4.htm IDEA: XBRL DOCUMENT v3.8.0.1
Statements of Operations (Unaudited) - USD ($)
 3 Months Ended
Dec. 31, 2014
Dec. 31, 2013
Statements Of Operations    
Sales
Total Revenue
EXPENSES:    
Selling, General and Administrative 28,682
Depreciation Expense 918
Professional Fees
Total Expense 29,600
Loss from operations (29,600)
OTHER INCOME/(EXPENSES):    
Interest income 5
Interest expenses (15,645) (14,769)
Total Other Net Income/(Expense) (15,645) (14,764)
Loss Before Income tax (15,645) (44,364)
Provision for Income Taxes
NET LOSS (15,645) (44,364)
Effects of Foreign Currency Conversion (7,575)
NET LOSS FROM CONTINUING OPERATIONS (15,645) (51,939)
NET INCOME/(LOSS) FROM DISCONTINUED OPERATIONS:    
Gain on Disposition of Assets/Liabilities from Abandoned Company
NET INCOME FROM DISCONTINUED OPERATIONS
Net Income/(Loss) $ (15,645) $ (51,939)
Weighted average common shares outstanding 3,272,311 3,272,311
Basic and fully diluted net loss per common share:    
Continuing Operations $ (0.005) $ (0.016)
Discontinued Operations
Net Income/(Loss) $ (0.005) $ (0.016)
XML 15 R5.htm IDEA: XBRL DOCUMENT v3.8.0.1
Statements of Cash Flows (Unaudited) - USD ($)
 3 Months Ended
Dec. 31, 2014
Dec. 31, 2013
CASH FLOWS FROM OPERATING ACTIVITIES:    
Net Loss From Continuing Operations $ (15,645) $ (44,364)
Net Loss From Discontinued Operations
Amortization and Depreciation 918
Interest Expense for Loans from Related Parties 15,645 14,769
Changes in Assets and Liabilities:    
(Increase) decrease in Receivables 358
Increase (decrease) in Accounts Payable and Other Accruals (8,469)
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES (36,788)
CASH FLOW FROM FINANCING ACTIVITIES:    
Proceeds from Related Party Loan 38,374
NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES 38,374
Effect of rate fluctuations on cash (7,591)
NET INCREASE(DECREASE) IN CASH AND CASH EQUIVALENTS (6,005)
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD 12,108
CASH AND CASH EQUIVALENTS, END OF PERIOD 6,103
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:    
Interest paid
Income taxes paid
XML 16 R6.htm IDEA: XBRL DOCUMENT v3.8.0.1
BUSINESS ACTIVITY
 3 Months Ended
Dec. 31, 2014
Notes to Financial Statements  
NOTE A- BUSINESS ACTIVITY

China Grand Resorts, Inc. (the “Company”) was organized under the laws of the State of Nevada on September 21, 1989 under the name Fulton Ventures, Inc. Effective on November 16, 2009, the name was changed to China Grand Resorts Inc. After the June 30, 2014 10Q filing, the management of the Company abandoned the Company and the subsidiaries were taken back by the PRC national companies in China who owned them. The remaining parent company, China Grand Resorts, Inc. became a dormant company until 2016 when a new shareholder acquired stock to become the majority shareholder and owner of the Company. The Company’s fiscal year end is September 30th.
XML 17 R7.htm IDEA: XBRL DOCUMENT v3.8.0.1
GOING CONCERN
 3 Months Ended
Dec. 31, 2014
Notes to Financial Statements  
NOTE B- GOING CONCERN

The accompanying financial statements have been prepared on a going concern basis, which assumes the Company will realize its assets and discharge its liabilities in the normal course of business. As reflected in the accompanying financial statements, the Company has a deficit accumulated of $11,558,381 and cash used in operations of $0 at December 31, 2014.

 

The Company’s ability to continue as a going concern is dependent upon its ability to generate future profitable operations and/or to obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. These circumstances raise substantial doubt about the Company’s ability to continue as a going concern. The accompanying financial statements do not include any adjustments that might arise because of this uncertainty.
XML 18 R8.htm IDEA: XBRL DOCUMENT v3.8.0.1
SUMMARIES OF SIGNIFICANT ACCOUNTING POLICIES
 3 Months Ended
Dec. 31, 2014
SUMMARIES OF SIGNIFICANT ACCOUNTING POLICIES  
NOTE C- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation- The financial statements included herein were prepared under Generally Accepted Accounting Principles (GAAP).

 

All adjustments have been made which in the opinion of management are necessary for presentation.

 

Interim filings should be read in conjunction with the Company’s annual report as of September 30, 2014.

 

Cash and Cash Equivalents- For purposes of the Statement of Cash Flows and all financial statements, the Company considers liquid investments with an original maturity of three months or less to be cash equivalents.

 

Management’s Use of Estimates- The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. The financial statements above reflect all of the costs of doing business.

 

Revenue Recognition- The Company applies paragraph 605-10-S99-1 of the FASB Accounting Standards Codification for revenue recognition. The Company recognizes revenue when it is realized or realizable and earned less estimated future doubtful accounts. The Company considers revenue realized or realizable and earned when all the following criteria are met:

 

  (i) persuasive evidence of an arrangement exists,
     
  (ii) the services have been rendered and all required milestones achieved,
     
  (iii) the sales price is fixed or determinable, and
     
  (iv) collectability is reasonably assured.

 

Comprehensive Income (Loss) - The Company reports Comprehensive income and its components following guidance set forth by section 220-10 of the FASB Accounting Standards Codification which establishes standards for the reporting and display of comprehensive income and its components in the financial statements.

 

The Company reported a Foreign Currency Conversion Loss in the amount of $7,575 for the 3 month period ending December 31, 2013. This amount is reported as Effects of Foreign Currency Conversion on the Statement of Operations and is included in the Company’s Net Loss from Continuing Operations amount.

 

Net Income per Common Share- Net loss per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. Diluted net loss per share is computed by dividing net loss by the weighted average number of shares of common stock and potentially outstanding shares of common stock during each period. There were no potentially dilutive shares outstanding as of December 31, 2014.

 

Deferred Taxes- The Company accounts for income taxes under Section 740-10-30 of the FASB Accounting Standards Codification. Deferred income tax assets and liabilities are determined based upon differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the statements of operations in the period that includes the enactment date.

 

Fair Value of Financial Instruments- The carrying amounts reported in the balance sheet for cash, accounts receivable and payable approximate fair value based on the short-term maturity of these instruments.

 

Accounts Receivable- Accounts deemed uncollectible are written off in the year they become uncollectible. As of December 31, 2014, the balance in Accounts Receivable was $0.

 

Impairment of Long-Lived Assets- The Company evaluates the recoverability of its fixed assets and other assets in accordance with section 360-10-15 of the FASB Accounting Standards Codification for disclosures about Impairment or Disposal of Long-Lived Assets. Disclosure requires recognition of impairment of long-lived assets in the event the net book value of such assets exceeds its expected cash flows. If so, it is considered to be impaired and is written down to fair value, which is determined based on either discounted future cash flows or appraised values. The Company adopted the statement on inception. No impairments of these types of assets were recognized during the periods ended December 31, 2014.

 

Stock-Based Compensation- The Company accounts for stock-based compensation using the fair value method following the guidance set forth in section 718-10 of the FASB Accounting Standards Codification for disclosure about Stock-Based Compensation. This section requires a public entity to measure the cost of employee services received in exchange for an award of equity instruments based on the grant-date fair value of the award (with limited exceptions). That cost will be recognized over the period during which an employee is required to provide service in exchange for the award- the requisite service period (usually the vesting period). No compensation cost is recognized for equity instruments for which employees do not render the requisite service.

 

Fair Value for Financial Assets and Financial Liabilities- The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America (U.S. GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below:

 

Level 1 Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.
   
Level 2 Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.
   
Level 3 Pricing inputs that are generally unobservable inputs and not corroborated by market data.

 

The carrying amounts of the Company’s financial assets and liabilities, such as cash and accrued expenses, approximate their fair values because of the short maturity of these instruments. The Company’s note payable approximates the fair value of such instrument based upon management’s best estimate of interest rates that would be available to the Company for similar financial arrangement at December 31, 2014.

 

The Company does not have any assets or liabilities measured at fair value on a recurring or a non-recurring basis, consequently, the Company did not have any fair value adjustments for assets and liabilities measured at fair value at December 31, 2014, nor gains or losses are reported in the statement of operations that are attributable to the change in unrealized gains or losses relating to those assets and liabilities still held at the reporting date for the periods ended December 31, 2014.

 

Recently Issued Accounting Pronouncements

 

In April 2014, the Financial Accounting Standards Board (FASB) issued guidance that changes the criteria for reporting a discontinued operation. According to the new guidance, only disposals of a component that represents a strategic shift that has (or will have) a major effect on an entity’s operations and financial results are a discontinued operation. The new guidance also requires expanded disclosures about discontinued operations and disposals of a significant part of an entity that does not qualify for discontinued operations reporting. The guidance is effective beginning January 1, 2015 with early adoption permitted, but only for disposals (or classifications as held for sale) that have not been reported in previously-issued financial statements. The Company does not expect the adoption of the new provisions to have a material impact on our financial condition or results of operations.

 

In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606). The new guidance requires an entity to recognize the revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods and services. The new guidance supersedes the revenue requirements in Revenue Recognition (Topic 605) and most industry-specific guidance throughout the Industry Topics of the Codification. The new guidance does not apply to lease contracts within the scope of Leases (Topic 840). In August 2015, the FASB issued ASU 2015-14, Revenue from Contracts with Customers (Topic 606), which delayed the effective date of the new guidance by one year, which will result in the new guidance being effective for fiscal years, and interim periods within those years, beginning after December 15, 2017, and is to be applied retrospectively. Early adoption is permitted, but can be no earlier than the original public entity effective date of fiscal years, and interim periods within those years, beginning after December 15, 2016. The Company is evaluating the impact of adopting the new guidance on its financial statements, but does not expect the adoption to have a material impact on its financial statements.

 

In August 2014, the FASB issued ASU 2014-15, Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern, that requires management to evaluate whether there are conditions and events that raise substantial doubt about an entity’s ability to continue as a going concern. Until now, the requirement to perform a going concern evaluation existed only in auditing standards. The new guidance requires management to evaluate relevant conditions, events and certain management plans that are known or reasonably knowable as of the evaluation date when determining whether substantial doubt about an entity’s ability to continue as a going concern exists. Management will be required to make this evaluation for both annual and interim reporting periods. The standard states substantial doubt about an entity’s ability to continue as a going concern exists when relevant conditions and events, considered in the aggregate, indicate that it is probable that the entity will be unable to meet its obligations as they become due within one year after the date that the financial statements are issued. The guidance is effective for annual periods ending after December 15, 2016 and for annual periods and interim periods thereafter. Early adoption is permitted. The Company does not expect there to be a material impact from adopting this new guidance.
XML 19 R9.htm IDEA: XBRL DOCUMENT v3.8.0.1
SEGMENT REPORTING
 3 Months Ended
Dec. 31, 2014
Notes to Financial Statements  
NOTE D- SEGMENT REPORTING

The Company follows the guidance set forth by section 280-10 of the FASB Accounting Standards Codification for reporting and disclosure on operating segments of the Company. It also requires segment disclosures about products and services, geographic areas, and major customers. The Company determined that it did not have any separately reportable operating segments as of December 31, 2014.
XML 20 R10.htm IDEA: XBRL DOCUMENT v3.8.0.1
DISCONTINUED OPERATIONS
 3 Months Ended
Dec. 31, 2014
Notes to Financial Statements  
NOTE E- DISCONTINUED OPERATIONS

In September 2014, the Current Assets were written off from Discontinued Operations due to abandonment by the prior management. A Loss on Disposition of Assets from Abandoned Company has subsequently resulted. A breakdown of the Current Assets is as follows:

 

Assets:      
       
Cash   $ 4,927  
         
Other Receivables     10,570  
         
Fixed Assets     942  

 

Current management is going with a conservative approach and will continue to carry the Accounts Payables and the Loans from Related Parties on the Financial Statements until such time as the normal statute of limitations passes for normal trade payables based on legal counsel opinion. The amount of those outstanding Accounts Payables is $22,156 and the amount of Loans from Related Parties outstanding is $1,219,814 as of December 31, 2014.
XML 21 R11.htm IDEA: XBRL DOCUMENT v3.8.0.1
ACCOUNTS PAYABLE PRIOR TO COMPANY BEING ABANDONED
 3 Months Ended
Dec. 31, 2014
Notes to Financial Statements  
NOTE F- ACCOUNTS PAYABLE PRIOR TO COMPANY BEING ABANDONED

Other payables consist of the following:

 

   

December 31,

2014

  
       
Professional Fees   $ 2,000  
         
Office Expenses   $ 20,156  
         
Total   $ 22,156  
XML 22 R12.htm IDEA: XBRL DOCUMENT v3.8.0.1
RELATED PARTY TRANSACTIONS PRIOR TO COMPANY BEING ABANDONED
 3 Months Ended
Dec. 31, 2014
Notes to Financial Statements  
NOTE G- RELATED PARTY TRANSACTIONS PRIOR TO COMPANY BEING ABANDONED
   

December 31,

2014

  
       
Redrock Capital Venture Limited (a)   $ 100,281  
         
Beijing Hua Hui Hengye Investment Limited (b)     1,119,533  
         
Total   $ 1,219,814  

 

(a) From June 2009 through December 2009, the Company received loans from Redrock Capital Venture Limited (“Redrock”) for working capital purpose. The loans are unsecured, due on demand, and without formal writing loan agreements. The loans amounted to $100,281 as of December 31, 2009 and remained the same amount as of September 30, 2014.

 

(b) Commencing in October 2009, the Company began receiving loans from time to time from Hua Hui, our largest shareholder at the time, for working capital purposes. As of December 31, 2014, the amount due to Hua Hui is $1,119,533 which is due on demand and bears interest at the prevailing rate charged by the PRC Central Bank. The interest accrued as of December 31, 2014 amounted to approximately $214,099 and the interest rate of the loans was 5.59%. Interest accrued for the three months ended December 31, 2014 was $15,645. The agreements for the aforementioned loans are not formal agreements and current Management has obtained the interest rates from the prior filings. Management will continue to accrue interest until any applicable statute of limitations has passed.
XML 23 R13.htm IDEA: XBRL DOCUMENT v3.8.0.1
CAPITAL STOCK
 3 Months Ended
Dec. 31, 2014
Notes to Financial Statements  
NOTE H- CAPITAL STOCK

The Company is authorized to issue 1,750,000,000 Common Shares at $.001 par value per share. Total issued and outstanding shares as of December 31, 2014 and 2013 were 3,272,311 shares outstanding.
XML 24 R14.htm IDEA: XBRL DOCUMENT v3.8.0.1
INCOME TAXES
 3 Months Ended
Dec. 31, 2014
Notes to Financial Statements  
NOTE I- INCOME TAX

The Company provides for income taxes under (now included under Accounting Standards Codification (ASC), 740), Accounting for Income Taxes. ASC 740 requires the use of an asset and liability approach in accounting for income taxes. Deferred tax assets and liabilities are recorded based on the differences between the financial statement and tax bases of assets and liabilities and the tax rates in effect when these differences are expected to reverse.

 

ASC 740 requires the reduction of deferred tax assets by a valuation allowance if, based on the weight of available evidence, it is more likely than not that some or all the deferred tax assets will not be realized. For Federal income tax purposes, the Company has net operating loss carry forwards that expire through 2030. The net operating loss as of December 31, 2014 is approximately $15,645 and as of December 31, 2013 is $51,939 approximately

 

No tax benefit has been reported in the financial statements because after evaluating our own potential tax uncertainties, the Company has determined that there are no material uncertain tax positions that have a greater than 50% likelihood of reversal if the Company were to be audited. The provision for income taxes differs from the amounts which would be provided by applying the statutory federal income tax rate of 34% to the net loss before provision for income taxes for the following reasons:

 

Deferred Tax Asset:  

December 31,

2014

    

December 31,

2013

  
             
NOL Carry Forward   $ 5,300     $ 17,660  
                 
Valuation Allowance   $ (5,300 )   $ (17,660 )
                 
Deferred Tax Asset:   $ -     $ -  

 

The Company does not currently have any tax returns open for examination.

 

The Company is not obligated to pay State Income Taxes because it is a Nevada corporation.
XML 25 R15.htm IDEA: XBRL DOCUMENT v3.8.0.1
MATERIAL EVENT/SUBSEQUENT EVENTS
 3 Months Ended
Dec. 31, 2014
Notes to Financial Statements  
NOTE J- MATERIAL EVENT/SUBSEQUENT EVENTS

Amended and Restated Articles of Incorporation

 

On May 5, 2016, the Company filed Amended and Restated Articles of Incorporation with the Secretary of State of the State of Nevada. The principal amendments to the articles of incorporation, as amended through the date of the filing of the Amended and Restated Articles of Incorporation include:

 

  · a reduction in the number of shares of common stock that the Company is authorized to issue from 1,750,000,000 shares to 100,000,000 shares;
     
  · the addition of a class of blank check preferred stock and the grant of authority to designate and issue said class of stock to the board of directors; and
     
  · provisions which require the Company to indemnify its directors and officers to the fullest extent permitted by law.

 

Related Party Transaction

 

On May 6, 2016, the Company entered into a consulting agreement with Bryan Glass pursuant to which it retained Mr. Glass to identify and negotiate with persons or entities with which the Company might enter into a business transaction to create an operating entity, in consideration for which services the Company issued to Mr. Glass 30 million shares of common stock. Mr. Glass has subsequently paid $6,924 on behalf of the Company for the filing and registration fees to the State of Nevada to reinstate the Company to active status.

 

Amended and Restated Bylaws

 

On October 24, 2017, the board of directors of the Company adopted Amended and Restated Bylaws to replace the prior bylaws in their entirety. The Amended and Restated Bylaws are intended to reflect the existing status of Nevada corporate law as of the date of their adoption and replace outdated provisions included in the Company’s original bylaws.
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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
 3 Months Ended
Dec. 31, 2014
Summary Of Significant Accounting Policies Policies  
Basis of Presentation

The financial statements included herein were prepared under Generally Accepted Accounting Principles (GAAP).

 

All adjustments have been made which in the opinion of management are necessary for presentation.

 

Interim filings should be read in conjunction with the Company’s annual report as of September 30, 2014.
Cash and Cash Equivalents

For purposes of the Statement of Cash Flows and all financial statements, the Company considers liquid investments with an original maturity of three months or less to be cash equivalents.
Management’s Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. The financial statements above reflect all of the costs of doing business.
Revenue Recognition

The Company applies paragraph 605-10-S99-1 of the FASB Accounting Standards Codification for revenue recognition. The Company recognizes revenue when it is realized or realizable and earned less estimated future doubtful accounts. The Company considers revenue realized or realizable and earned when all the following criteria are met:

 

  (i) persuasive evidence of an arrangement exists,
     
  (ii) the services have been rendered and all required milestones achieved,
     
  (iii) the sales price is fixed or determinable, and
     
  (iv) collectability is reasonably assured.
Comprehensive Income (Loss)

The Company reports Comprehensive income and its components following guidance set forth by section 220-10 of the FASB Accounting Standards Codification which establishes standards for the reporting and display of comprehensive income and its components in the financial statements.

 

The Company reported a Foreign Currency Conversion Loss in the amount of $7,575 for the 3 month period ending December 31, 2013. This amount is reported as Effects of Foreign Currency Conversion on the Statement of Operations and is included in the Company’s Net Loss from Continuing Operations amount.
Net Income per Common Share

Net loss per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. Diluted net loss per share is computed by dividing net loss by the weighted average number of shares of common stock and potentially outstanding shares of common stock during each period. There were no potentially dilutive shares outstanding as of December 31, 2014.
Deferred Taxes

The Company accounts for income taxes under Section 740-10-30 of the FASB Accounting Standards Codification. Deferred income tax assets and liabilities are determined based upon differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the statements of operations in the period that includes the enactment date.
Fair Value of Financial Instruments

The carrying amounts reported in the balance sheet for cash, accounts receivable and payable approximate fair value based on the short-term maturity of these instruments.
Accounts Receivable

Accounts deemed uncollectible are written off in the year they become uncollectible. As of December 31, 2014, the balance in Accounts Receivable was $0.
Impairment of Long-Lived Assets

The Company evaluates the recoverability of its fixed assets and other assets in accordance with section 360-10-15 of the FASB Accounting Standards Codification for disclosures about Impairment or Disposal of Long-Lived Assets. Disclosure requires recognition of impairment of long-lived assets in the event the net book value of such assets exceeds its expected cash flows. If so, it is considered to be impaired and is written down to fair value, which is determined based on either discounted future cash flows or appraised values. The Company adopted the statement on inception. No impairments of these types of assets were recognized during the periods ended December 31, 2014.
Stock-Based Compensation

The Company accounts for stock-based compensation using the fair value method following the guidance set forth in section 718-10 of the FASB Accounting Standards Codification for disclosure about Stock-Based Compensation. This section requires a public entity to measure the cost of employee services received in exchange for an award of equity instruments based on the grant-date fair value of the award (with limited exceptions). That cost will be recognized over the period during which an employee is required to provide service in exchange for the award- the requisite service period (usually the vesting period). No compensation cost is recognized for equity instruments for which employees do not render the requisite service.
Fair Value for Financial Assets and Financial Liabilities

The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America (U.S. GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below:

 

Level 1 Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.
   
Level 2 Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.
   
Level 3 Pricing inputs that are generally unobservable inputs and not corroborated by market data.

 

The carrying amounts of the Company’s financial assets and liabilities, such as cash and accrued expenses, approximate their fair values because of the short maturity of these instruments. The Company’s note payable approximates the fair value of such instrument based upon management’s best estimate of interest rates that would be available to the Company for similar financial arrangement at December 31, 2014.

 

The Company does not have any assets or liabilities measured at fair value on a recurring or a non-recurring basis, consequently, the Company did not have any fair value adjustments for assets and liabilities measured at fair value at December 31, 2014, nor gains or losses are reported in the statement of operations that are attributable to the change in unrealized gains or losses relating to those assets and liabilities still held at the reporting date for the periods ended December 31, 2014.
Recently Issued Accounting Pronouncements

In April 2014, the Financial Accounting Standards Board (FASB) issued guidance that changes the criteria for reporting a discontinued operation. According to the new guidance, only disposals of a component that represents a strategic shift that has (or will have) a major effect on an entity’s operations and financial results are a discontinued operation. The new guidance also requires expanded disclosures about discontinued operations and disposals of a significant part of an entity that does not qualify for discontinued operations reporting. The guidance is effective beginning January 1, 2015 with early adoption permitted, but only for disposals (or classifications as held for sale) that have not been reported in previously-issued financial statements. The Company does not expect the adoption of the new provisions to have a material impact on our financial condition or results of operations.

 

In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606). The new guidance requires an entity to recognize the revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods and services. The new guidance supersedes the revenue requirements in Revenue Recognition (Topic 605) and most industry-specific guidance throughout the Industry Topics of the Codification. The new guidance does not apply to lease contracts within the scope of Leases (Topic 840). In August 2015, the FASB issued ASU 2015-14, Revenue from Contracts with Customers (Topic 606), which delayed the effective date of the new guidance by one year, which will result in the new guidance being effective for fiscal years, and interim periods within those years, beginning after December 15, 2017, and is to be applied retrospectively. Early adoption is permitted, but can be no earlier than the original public entity effective date of fiscal years, and interim periods within those years, beginning after December 15, 2016. The Company is evaluating the impact of adopting the new guidance on its financial statements, but does not expect the adoption to have a material impact on its financial statements.

 

In August 2014, the FASB issued ASU 2014-15, Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern, that requires management to evaluate whether there are conditions and events that raise substantial doubt about an entity’s ability to continue as a going concern. Until now, the requirement to perform a going concern evaluation existed only in auditing standards. The new guidance requires management to evaluate relevant conditions, events and certain management plans that are known or reasonably knowable as of the evaluation date when determining whether substantial doubt about an entity’s ability to continue as a going concern exists. Management will be required to make this evaluation for both annual and interim reporting periods. The standard states substantial doubt about an entity’s ability to continue as a going concern exists when relevant conditions and events, considered in the aggregate, indicate that it is probable that the entity will be unable to meet its obligations as they become due within one year after the date that the financial statements are issued. The guidance is effective for annual periods ending after December 15, 2016 and for annual periods and interim periods thereafter. Early adoption is permitted. The Company does not expect there to be a material impact from adopting this new guidance.
XML 27 R17.htm IDEA: XBRL DOCUMENT v3.8.0.1
DISCONTINUED OPERATIONS (Table)
 3 Months Ended
Dec. 31, 2014
Discontinued Operations Table  
Assets from discontinued Operations
Assets:      
       
Cash   $ 4,927  
         
Other Receivables     10,570  
         
Fixed Assets     942  
XML 28 R18.htm IDEA: XBRL DOCUMENT v3.8.0.1
ACCOUNTS PAYABLE PRIOR TO COMPANY BEING ABANDONED (Table)
 3 Months Ended
Dec. 31, 2014
Accounts Payable Prior To Company Being Abandoned Table  
Other payables
   

December 31,

2014

  
       
Professional Fees   $ 2,000  
         
Office Expenses   $ 20,156  
         
Total   $ 22,156  
XML 29 R19.htm IDEA: XBRL DOCUMENT v3.8.0.1
RELATED PARTY TRANSACTIONS PRIOR TO COMPANY BEING ABANDONED (Table)
 3 Months Ended
Dec. 31, 2014
Related Party Transactions Prior To Company Being Abandoned Table  
RELATED PARTY TRANSACTIONS
   

December 31,

2014

  
       
Redrock Capital Venture Limited (a)   $ 100,281  
         
Beijing Hua Hui Hengye Investment Limited (b)     1,119,533  
         
Total   $ 1,219,814  
XML 30 R20.htm IDEA: XBRL DOCUMENT v3.8.0.1
INCOME TAX (Table)
 3 Months Ended
Dec. 31, 2014
Income Tax Table  
Schedule of income Tax
Deferred Tax Asset:  

December 31,

2014

    

December 31,

2013

  
             
NOL Carry Forward   $ 5,300     $ 17,660  
                 
Valuation Allowance   $ (5,300 )   $ (17,660 )
                 
Deferred Tax Asset:   $ -     $ -  
XML 31 R21.htm IDEA: XBRL DOCUMENT v3.8.0.1
BUSINESS ACTIVITY (Details Narrative)
 3 Months Ended
Dec. 31, 2014
Business Activity Details Narrative  
State of Incorporation Nevada
Date of Incorporation Sep. 21, 1989
XML 32 R22.htm IDEA: XBRL DOCUMENT v3.8.0.1
GOING CONCERN (Details Narrative) - USD ($)
 3 Months Ended
Dec. 31, 2014
Dec. 31, 2013
Sep. 30, 2014
Going Concern Details Narrative      
Accumulated deficit $ (11,558,381)   $ (11,542,736)
Cash used in operations $ (36,788)  
XML 33 R23.htm IDEA: XBRL DOCUMENT v3.8.0.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)
 3 Months Ended
Dec. 31, 2014
Dec. 31, 2013
Summary Of Significant Accounting Policies Details Narrative    
Foreign Currency Conversion Loss $ 7,575
Accounts Receivable $ 0  
XML 34 R24.htm IDEA: XBRL DOCUMENT v3.8.0.1
DISCONTINUED OPERATIONS (Details) - USD ($)
Dec. 31, 2014
Sep. 30, 2014
Assets:    
Cash
DISCONTINUED OPERATIONS [Member]    
Assets:    
Cash   4,927
Other Receivables   10,570
Fixed Assets   $ 942
XML 35 R25.htm IDEA: XBRL DOCUMENT v3.8.0.1
DISCONTINUED OPERATIONS (Details Narrative) - USD ($)
Dec. 31, 2014
Sep. 30, 2014
Accounts Payable $ 22,156 $ 22,156
Loan from Related Parties 1,219,814 $ 1,219,814
DISCONTINUED OPERATIONS [Member]    
Accounts Payable 22,156  
Loan from Related Parties $ 1,219,814  
XML 36 R26.htm IDEA: XBRL DOCUMENT v3.8.0.1
ACCOUNTS PAYABLE PRIOR TO COMPANY BEING ABANDONED (Details)
Dec. 31, 2014
USD ($)
Other payables $ 22,156
Professional Fees [Member]  
Other payables 2,000
Office Expenses [Member]  
Other payables $ 20,156
XML 37 R27.htm IDEA: XBRL DOCUMENT v3.8.0.1
RELATED PARTY TRANSACTIONS PRIOR TO COMPANY BEING ABANDONED (Details) - USD ($)
Dec. 31, 2014
Sep. 30, 2014
Loan from Related Parties $ 1,219,814 $ 1,219,814
Redrock Capital Venture Limited (a) [Member]    
Loan from Related Parties [1] 100,281  
Beijing Hua Hui Hengye Investment Limited (b) [Member]    
Loan from Related Parties [2] $ 1,119,533  
[1] From June 2009 through December 2009, the Company received loans from Redrock Capital Venture Limited ("Redrock") for working capital purpose. The loans are unsecured, due on demand, and without formal writing loan agreements. The loans amounted to $100,281 as of December 31, 2009 and remained the same amount as of September 30, 2014.
[2] Commencing in October 2009, the Company began receiving loans from time to time from Hua Hui, our largest shareholder at the time, for working capital purposes. As of December 31, 2014, the amount due to Hua Hui is $1,119,533 which is due on demand and bears interest at the prevailing rate charged by the PRC Central Bank. The interest accrued as of December 31, 2014 amounted to approximately $214,099 and the interest rate of the loans was 5.59%. Interest accrued for the three months ended December 31, 2014 was $15,645. The agreements for the aforementioned loans are not formal agreements and current Management has obtained the interest rates from the prior filings. Management will continue to accrue interest until any applicable statute of limitations has passed.
XML 38 R28.htm IDEA: XBRL DOCUMENT v3.8.0.1
RELATED PARTY TRANSACTIONS PRIOR TO COMPANY BEING ABANDONED (Details Narrative) - USD ($)
 3 Months Ended
Dec. 31, 2014
Dec. 31, 2013
Sep. 30, 2014
Dec. 31, 2009
Loan from Related Parties $ 1,219,814   $ 1,219,814  
Accrued interest 214,099   198,454  
Interest expenses (15,645) $ (14,769)    
Redrock Capital Venture Limited [Member]        
Loan from Related Parties     $ 100,281 $ 100,281
Beijing Hua Hui Hengye Investment Limited (b) [Member]        
Loan from Related Parties [1] 1,119,533      
Accrued interest $ 214,099      
Interest rate 5.59%      
Interest expenses $ 15,645      
[1] Commencing in October 2009, the Company began receiving loans from time to time from Hua Hui, our largest shareholder at the time, for working capital purposes. As of December 31, 2014, the amount due to Hua Hui is $1,119,533 which is due on demand and bears interest at the prevailing rate charged by the PRC Central Bank. The interest accrued as of December 31, 2014 amounted to approximately $214,099 and the interest rate of the loans was 5.59%. Interest accrued for the three months ended December 31, 2014 was $15,645. The agreements for the aforementioned loans are not formal agreements and current Management has obtained the interest rates from the prior filings. Management will continue to accrue interest until any applicable statute of limitations has passed.
XML 39 R29.htm IDEA: XBRL DOCUMENT v3.8.0.1
CAPITAL STOCK (Details Narrative) - $ / shares
Dec. 31, 2014
Sep. 30, 2014
Dec. 31, 2013
Notes to Financial Statements      
Common Stock, shares par value $ 0.001 $ 0.001 $ .001
Common Stock, shares authorized 1,750,000,000 1,750,000,000 1,750,000,000
Common Stock, shares issued 3,272,311 3,272,311 3,272,311
Common Stock, shares outstanding 3,272,311 3,272,311 3,272,311
XML 40 R30.htm IDEA: XBRL DOCUMENT v3.8.0.1
INCOME TAXES (Details) - USD ($)
Dec. 31, 2014
Dec. 31, 2013
Deferred Tax Asset:    
NOL Carry Forward $ 5,300 $ 17,660
Valuation Allowance (5,300) (17,600)
Deferred Tax Asset:
XML 41 R31.htm IDEA: XBRL DOCUMENT v3.8.0.1
INCOME TAXES (Details Narrative) - USD ($)
 3 Months Ended
Dec. 31, 2014
Dec. 31, 2013
Notes to Financial Statements    
Net operating loss carry forwards expiration date description Expire through 2030  
Net operating loss $ (15,645) $ (51,939)
XML 42 R32.htm IDEA: XBRL DOCUMENT v3.8.0.1
MATERIAL EVENT/SUBSEQUENT EVENTS (Details Narrative) - USD ($)
May 06, 2016
May 05, 2016
Dec. 31, 2014
Sep. 30, 2014
Dec. 31, 2013
Common Stock, shares authorized     1,750,000,000 1,750,000,000 1,750,000,000
Subsequent Event [Member]          
Common Stock, shares authorized   1,750,000,000      
Amendment to common stock shares authorized, reduced shares   100,000,000      
Subsequent Event [Member] | Mr. Glass [Member] | Consulting Agreement [Member]          
Stock issued during the period shares issue 30,000,000        
Registration fees paid by related party $ 6,924        
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