10-Q

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

(Mark One)

[X]  QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF

THE SECURITIES EXCHANGE ACT OF 1934

For the Quarter Ended June 30, 2016

[   ]  TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE

SECURITIES EXCHANGE ACT OF 1934

For the transition period from            to

Commission File Number  000-53084

WESTGATE ACQUISITIONS CORPORATION

(Exact name of registrant as specified in its charter)

Nevada  

87-0639379

(State or other jurisdiction of

(I.R.S. Employer Identification No.)

incorporation or organization)

2681 East Parleys Way, Suite 204, Salt Lake City, Utah 84109

(Address of principal executive offices)

(801) 322-3401

(Registrant’s telephone number, including area code)

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

Yes [X]   No [  ]

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).  

  Yes  [  ]    No  [X ]

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

Large accelerated filer

[   ]

Accelerated filer

[   ]

Non-accelerated filer

[   ]

Smaller reporting company

[X]

(Do not check if a smaller reporting company)

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

 Yes [  ]   No [X]

APPLICABLE ONLY TO CORPORATE ISSUERS

Indicate the number of shares outstanding of each of the issuer's classes of common equity, as of the latest practicable date.

Class

Outstanding as of August 15, 2016

Common Stock, $0.00001 par value

       6,000,000

1

TABLE OF CONTENTS

Heading

Page  

PART  I    —   FINANCIAL INFORMATION

Item 1.

Financial Statements

3

Item 2.

Management's Discussion and Analysis of Financial Condition and Results

of Operations

9

Item 3.

Quantitative and Qualitative Disclosures About Market Risk

11

Item 4.

Controls and Procedures

11

PART II   —   OTHER INFORMATION

Item 1.

Legal Proceedings

12

Item 1A.

Risk Factors

12

Item 2

Unregistered Sales of Equity Securities and Use of Proceeds

12

Item 3.

Defaults Upon Senior Securities

12

Item 4.

Mine Safety Disclosures

12

Item 5.

Other Information

12

Item 6.

Exhibits

12

Signatures

13

2

PART  I   —   FINANCIAL INFORMATION

Item 1.

Financial Statements

The accompanying unaudited balance sheet of Westgate Acquisitions Corporation at June 30, 2016, related unaudited statements of operations and statements of cash flows for the three and six months ended June 30, 2016 and 2015, have been prepared by management in conformity with United States generally accepted accounting principles.  In the opinion of management, all adjustments considered necessary for a fair presentation of the results of operations and financial position have been included and all such adjustments are of a normal recurring nature.  It is suggested that these financial statements be read in conjunction with the audited financial statements and notes thereto included in the company’s December 31, 2015 Form 10-K.  Operating results for the period ended June 30, 2016, are not necessarily indicative of the results that can be expected for the fiscal year ending December 31, 2016 or any other subsequent period.

WESTGATE ACQUISITIONS CORPORATION
Condensed Balance Sheets
ASSETS
				June 30,					December 31,
				2016					2015
				(Unaudited)
CURRENT ASSETS
	Cash		$		27			$		3,778
		Total Current Assets					27					3,778
		TOTAL ASSETS				$	27				$	3,778
LIABILITIES AND STOCKHOLDERS' DEFICIT
CURRENT LIABILITIES
	Accounts payable		$		10,875			$		10,020
	Accrued interest - related party				58,881					52,554
	Note payable - related party				141,704					131,944
		Total Current Liabilities					211,460					194,518
STOCKHOLDERS' DEFICIT
	Common stock; 20,000,000 shares authorized at $0.00001
	par value, 6,000,000 shares issued and outstanding
	at June 30, 2016 and December 31, 2015 respectively				60					60
	Additional paid-in capital				56,657					53,657
	Accumulated deficit				(268,150)					(244,457)
		Total Stockholders' Deficit					(211,433)					(190,740)
		TOTAL LIABILITIES AND STOCKHOLDERS'
		DEFICIT				$	27				$	3,778
The accompanying notes are an integral part of these condensed financial statements.

WESTGATE ACQUISITIONS CORPORATION
Condensed Statements of Operations
(Unaudited)
			For the Three Months Ended					For the Six Months Ended
			June 30,					June 30,
			2016			2015		2016			2015
REVENUES			$	-		$	-	$	-		$	-
OPERATING EXPENSES
	General and administrative			13,694			14,230		17,366			22,248
		Total Operating Expenses		13,694			14,230		17,366			22,248
LOSS FROM OPERATIONS				(13,694)	-		(14,230)		(17,366)	-		(22,248)
OTHER EXPENSES
	Interest expense			(3,224)			(2,987)		(6,327)			(5,916)
		Total Other Expenses		(3,224)			(2,987)		(6,327)			(5,916)
LOSS BEFORE INCOME TAXES				(16,918)			(17,217)		(23,693)			(28,164)
PROVISION FOR INCOME TAXES				-			-		-			-
NET LOSS			$	(16,918)		$	(17,217)	$	(23,693)		$	(28,164)
BASIC AND DILUTED LOSS PER SHARE			$	(0.00)		$	(0.00)	$	(0.00)		$	(0.00)
WEIGHTED AVERAGE
NUMBER OF COMMON SHARES
OUTSTANDING - BASIC AND DILUTED				6,000,000			6,000,000		6,000,000			6,000,000
The accompanying notes are an integral part of these condensed financial statements

WESTGATE ACQUISITIONS CORPORATION
Condensed Statements of Cash Flows
(Unaudited)
				For the Six Months Ended
				June 30,
				2016		2015
OPERATING ACTIVITIES
	Net loss			$	(23,693)	$	(28,164)
	Adjustments to reconcile net loss to net cash
	used in operating activities:
		Services contributed by shareholders			3,000		3,000
	Changes in operating assets and liabilities:
		Accounts payable			855		12,130
		Accrued interest - related party			6,327		5,916
			Net Cash Used in Operating Activities		(13,511)		(5,043)
INVESTING ACTIVITIES					-		-
FINANCING ACTIVITIES
		Proceeds from
		related party – note payable			9,760		2,075
			Net Cash Provided by Financing Activities		9,760		2,075
		NET DECREASE IN CASH			(3,751)		(5,043)
		CASH AT BEGINNING OF PERIOD			3,778		16,002
		CASH AT END OF PERIOD		$	27	$	10,959
SUPPLEMENTAL DISCLOSURES OF
	CASH FLOW INFORMATION
	CASH PAID FOR:
		Interest		$	-	$	-
		Income Taxes		$	-	$	-
The accompanying notes are an integral part of these condensed financial statements.

1

WESTGATE ACQUISITIONS CORPORATION

Notes to Financial Statements

June 30 2016

(Unaudited)

NOTE 1 - CONDENSED FINANCIAL STATEMENTS

The accompanying financial statements have been prepared by the Company without audit.  In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position, results of operations, and cash flows at June 30, 2016, and for all periods presented herein, have been made.

Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted.  It is suggested that these condensed financial statements be read in conjunction with the financial statements and notes thereto included in the Company's December 31, 2015 audited financial statements.  The results of operations for the periods ended June 30, 2016 and 2015 are not necessarily indicative of the operating results for the full years.

NOTE 2 - GOING CONCERN

The Company's financial statements are prepared using generally accepted accounting principles in the United States of America applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not yet

established an ongoing source of revenues sufficient to cover its operating costs and allow it to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Company obtaining adequate capital to fund operating losses until it becomes profitable. If the Company is unable to obtain adequate capital, it could be forced to cease operations.

In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management's plan is to obtain such resources for the Company by obtaining capital from management and significant shareholders sufficient to meet its minimal operating expenses and seeking equity and/or debt financing. However management cannot provide any assurances that the Company will be successful in accomplishing any of its plans.

The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plans described in the preceding paragraph and eventually secure other sources of financing and attain profitable operations. The accompanying financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

         NOTE 3 – SIGNIFICANT ACCOUNTING POLICIES

Use of Estimates

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

Recent Accounting Pronouncements

The Company has evaluated recent accounting pronouncements and their adoption has not had or is not expected to have a material impact on the Company’s financial position or statements.

WESTGATE ACQUISITIONS CORPORATION

Notes to Financial Statements

June 30 2016

(Unaudited)

NOTE 4 - RELATED PARTY TRANSACTIONS

The Company has recorded a related party note payable. The note bears interest at ten percent per annum, is unsecured and is due and payable upon demand. The balance of this payable totaled $141,704 and $131,944 atJune 30, 2016 and December 31, 2015, respectively.  Accrued interest on the note totaled $58,881 and $52,554 at June 30, 2016 and December 31, 2015, respectively.

NOTE 5 – CONTRIBUTED SERVICES

During the six-month periods ended June 30, 2016 and 2015, the Company’s sole officer has contributed various administrative services to the Company. These services include basic management and accounting services, and utilization of office space and equipment. These services have been valued at $6,000 annually, or $3,000 for the six-month periods ended June 30, 2016 and 2015.

NOTE 6 – SUBSEQUENT EVENTS

In accordance with ASC 855-10 Company management reviewed all material events through the date of this report and determined that there are no material subsequent events to report.                                                                

Item 2.

 Management's Discussion and Analysis of Financial Condition and Results of Operations

The following information should be read in conjunction with the financial statements and notes thereto appearing elsewhere in this Form 10-Q.

Westgate Acquisitions Corporation (“Westgate” or the “company”) is an exploration stage company reflecting the acquisition of certain mining and/or mineral claims.  Ongoing operating expenses, including preparing and filing this and other reports with the SEC, have historically been paid for by advances from stockholders.  We anticipate that necessary future funds to maintain corporate viability will most likely be provided by officers, directors or principal stockholders or from private sales of securities, either debt or equity.  However, there is no assurance that we will be able to realize such funds on terms favorable to the company, or at all.

Results of Operations

For the three months ended June 30, 2016 compared to the three months ended June 30, 2015.

Westgate has not recorded revenues since inception.  During the three-month period ended June 30, 2016 (“second quarter”), we incurred a net loss of $16,918 compared to a $17,217 loss during the comparable 2015 first quarter.  The decreased net loss was due primarily to the decrease in general and administrative expenses from $14,230 for the second quarter of 2015 to $13,694 for the second quarter of 2016, reflecting a decrease in professional and accounting expenses. The decrease in net loss was partially offset by the increase in interest expense from $2,987 for the second quarter of 2015 to $3,224 for the second quarter of 2016, due to increased loans from stockholders.

For the six months ended June 30, 2016 compared to the six months ended June 30, 2015.

During the six-month period ended June 30, 2016 (“first half”), we incurred a net loss of $23,693 compared to a $28,164 loss during the comparable first half of 2015.  The decreased net loss was due primarily to the decrease in general and administrative expenses from $22,248 for the first half of 2015 to $17,366 for the first half of 2016, reflecting a decrease in professional and accounting expenses. The decrease in net loss was partially offset by the increase in interest expense from $5,916 for the first half of 2015 to $6,327 for the first half of 2016, due to increased loans from stockholders.

Liquidity and Capital Resources

At June 30, 2016, we had total assets consisting solely of cash of $27, compared to cash of $3,778 at December 31, 2015.  The decrease in cash is attributed to the payment of ongoing operating expenses during the first half of 2016.  Our funds have been derived from stockholder loans.

At June 30, 2016, we had total current liabilities of $211,460, compared to current liabilities of $194,518 at December 31, 2015.  The increase is primarily attributed to ongoing professional fees and additional loans from stockholders to pay for expenses. At June 30, 2016 we had a note payable - related party of $141,704, compared to $131,944 at December 31, 2015, which increase represents loans from stockholders.  Accrued interest on the related party note payable increased from $52,554 at December 31, 2015 to $58,881 at June 30, 2016, attributed to ongoing interest on the debt.  Also, accounts payable of $10,020 at December 31, 2015 increased slightly to $10,875 at June 30, 2016. Expenses incurred during the first half of 2015 and first half of 2016 have been paid for by stockholders.  

Because of our limited cash reserves and no operating revenues, we expect ongoing expenses will be paid by stockholder loans until such time as we can successfully find a source of outside funding. There is no assurance that our stockholders will continue indefinitely to provide additional funds or pay our expenses.  Most likely the only other source of funding future operations will be through the private sale of securities, either equity or debt.  

At June 30, 2016, we had a stockholders’ deficit of $211,433 compared to a stockholders' deficit of $190,740 at December 31, 2015.  The increase in stockholders' deficit is attributed to ongoing business expenses, particularly legal and accounting expenses, and increases in notes payable-related party and the interest thereon.

We believe current cash will suffice to carry on general operations for the next three months. We expect that we will need to raise additional funds, most likely from the sale of securities or from stockholder loans, to be able to execute phase one of our exploration program. We may not be successful in our efforts to obtain equity financing to carry out our business plan and there is doubt regarding our ability to complete our planned exploration program.  We estimate that in addition to cash on hand, we will require an additional $23,000 to execute phase one of our exploration program through the end of 2016.

Plan of Operation

On December 12, 2013, we finalized the acquisition of certain mining and/or mineral claims and/or leases located in Lincoln County, New Mexico. Accordingly, we are classified or considered an exploration stage mining company, which is defined as a company engaged in the search for mineral deposits or reserves of precious and base metal targets, which are not in either the development or production stage. We have no known mineral reserves on our properties and our proposed preliminary studies of the Claims is intended to be exploratory in nature.

Our current plan of operation reflects our objectives and anticipated growth for the next 12 months and beyond, identifying cash requirements to fulfill our business objectives.  We will need to raise additional funds during the next 12 months to complete our exploration commitments and to pay for general business and operating expenses. We believe current funds are sufficient to complete requisite initial geological reports as well as cover general and administrative expenses for at least the next three months.  However, we estimate that we will need up to an additional $60,000 during the next twelve months to complete the second phase of exploration and to commence an exploratory drilling program.  Management plans to explore a possible private placement of our securities and/or debt financing to raise the additional fund, although no definitive plan has been formulated and there can be no assurance that we will be able to realize the necessary funds.

If we are able to complete our planned initial exploration programs and successfully identify a mineral deposit, we will need substantial additional funds for drilling and engineering studies to determine whether any identified mineral deposit is commercially viable. If we are unable to raise additional funds for this work or secure a strategic partner, we would be unable to proceed, even if a mineral deposit is discovered and is believed to be commercially viable.

Our business plan calls for exploration on our properties to be conducted as Phase One and Phase Two. Total exploration expenditures for Phase One and Phase Two are expected to be approximately $40,000. Management will assess each phase of our proposed exploration to determine whether the results warrant further work. If exploration results on the initial phases do not warrant drilling or further exploration, we will most likely suspend operations on the property. In that event, we would need to seek additional exploration properties and additional funding with which to conduct the work. If we are unable to obtain additional financing or additional properties, we may not be able to continue active business operations.

We do not anticipate conducting any product research or development over the next 12 months. Also, we do not expect to make any major equipment purchasers or make any significant capital expenditures in the immediate future unless we have the necessary funds. We do not have employees and do not expect to add employees over the next 12 months, except for part-time clerical assistance on an as-needed basis and possibly engaging outside advisors or consultants as requisite funds are available. We anticipate that our current management team will satisfy our everyday operating requirements for the foreseeable future.

Because we currently have limited cash, it may be necessary for officers, directors or stockholders to advance funds and we will most likely accrue expenses until a funding can be accomplished. Management intends to hold expenses to a minimum and to obtain services on a contingency basis when possible.  Further, we expect directors to defer any compensation until such time as we have sufficient funds.  We have not yet entered into any arrangements or definitive agreements to use outside advisors or consultants or to raise any capital.  

Because we will most likely need to obtain outside financing, possibly the only method available would be the private sale of securities. It is unlikely that we could make a public sale of securities or be able to borrow any significant sum from either a commercial or private lender.  There can be no assurance that we will be able to obtain necessary additional funding when and if needed, or that such funding, if available, can be obtained on acceptable terms.

Forward-Looking and Cautionary Statements

This report contains forward-looking statements relating to future events or our future financial performance.  In some cases, you can identify forward-looking statements by terminology such as “may,” “will” “should," “expect," "intend," "plan," anticipate," "believe," "estimate," "predict," "potential," "continue," or similar terms, variations of such terms or the negative of such terms.  These statements are only predictions and involve known and unknown risks, uncertainties and other factors.  Although forward-looking statement, and any assumptions upon which they are based, are made in good faith and reflect our current judgment, actual results could differ materially from those anticipated in such statements.  Except as required by applicable law, including the securities laws of the United States, we do not intend to update any of the forward-looking statements to conform these statements to actual results. We believe the expectations reflected in these forward-looking statements are reasonable, however such expectations cannot guarantee future results, levels of activity, performance or achievements.

Item 3.

Quantitative and Qualitative Disclosures about Market Risk

This item is not required for a smaller reporting company.

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 Securities Exchange Act of 1934) 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.  Disclosure and control procedures are also designed to ensure that such information is accumulated and communicated to management, including the chief executive officer and principal accounting officer, to allow timely decisions regarding required disclosures.

As of the end of the period covered by this quarterly report, we carried out an evaluation, under the supervision and with the participation of management, including our chief executive officer and principal accounting officer, of the effectiveness of the design and operation of our disclosure controls and procedures.  In designing and evaluating the disclosure controls and procedures, management recognizes that there are inherent limitations to the effectiveness of any system of disclosure controls and procedures, including the possibility of human error and the circumvention or overriding of the controls and procedures.  Accordingly, even effective disclosure controls and procedures can only provide reasonable assurance of achieving their desired control objectives.  Additionally, in evaluating and implementing possible controls and procedures, management is required to apply its reasonable judgment.  Based on the evaluation described above, our management, including our principal executive officer and principal accounting officer, concluded that, as of June 30, 2016, our disclosure controls and procedures were not effective due to a lack of adequate segregation of duties and the absence of an audit committee.

Changes in Internal Control Over Financial Reporting.  Management has evaluated whether any change in our internal control over financial reporting occurred during the second quarter of fiscal 2016. Based on its evaluation, management, including the chief executive officer and principal accounting officer, has concluded that there has been no change in our internal control over financial reporting during the second quarter of fiscal 2016 that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

PART  II   —   OTHER INFORMATION

Item 1.

Legal Proceedings

There are no material pending legal proceedings to which we are a party or to which any of our property is subject and, to the best of our knowledge, no such actions against us are contemplated or threatened.

Item 1A.

Risk Factors

This item is not required for a smaller reporting company.

Item 2.

Unregistered Sales of Equity Securities and Use of Proceeds

This Item is not applicable.

Item 3.

Defaults Upon Senior Securities

This Item is not applicable.

Item 4.

Mine Safety Disclosures

This Item is not applicable.

Item 5.

Other Information

This Item is not applicable.

Item 6.

Exhibits

Exhibit 31.1

Certification of C.E.O. and Principal Accounting Officer Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

Exhibit 32.1

Certification of C.E.O. and Principal Accounting Officer Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

Exhibit 101*

Interactive Data File

*

In accordance with Rule 406T of Regulation S-T, these XBRL (eXtensible Business Reporting Language) documents are furnished and not filed or a part of a registration statement or prospectus for purposes of Sections 11 or 12 of the Securities Act of 1933, as amended, or Section 18 of the Securities Exchange Act of 1934, as amended, and otherwise are not subject to liability under these sections.

SIGNATURES

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

WESTGATE ACQUISITIONS CORPORATION

Date:  August 15, 2016

By:  /S/   GEOFF WILLIAMS

Geoff Williams

President, C.E.O. and Director

(Principal Accounting Officer)

EX-31

Exhibit 31.1

CERTIFICATION PURSUANT TO

SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Geoff Williams, certify that:

1.

I have reviewed this quarterly report on Form 10-Q of Westgate Acquisitions Corporation;

2.

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

3.

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

4.

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

a.

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

b.

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

c.

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

d.

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

5.

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

a.

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

b.

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

Date:

August 15, 2016

/S/   GEOFF WILLIAMS

Geoff Williams

Chief Executive Officer

Principal Accounting Officer

EX-32

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

In connection with the Quarterly Report of Westgate Acquisitions Corporation (the “Company”) on Form 10-Q for the period ended June 30, 2016, as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Geoff Williams, Chief Executive Officer and Principal Accounting Officer of the Company, certify, pursuant to 18 U.S.C. Sec. 1350, as adopted pursuant to Sec. 906 of the Sarbanes-Oxley Act of 2002, that:

(1)

The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2)

 The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

/S/   GEOFF WILLIAMS

Geoff Williams

Chief Executive Officer

Principal Accounting Officer

Date:  August 15, 2016

A signed original of this written statement required by Section 906, or other document authenticating, acknowledging, or otherwise adopting the signature that appears in typed form within the electronic version of this written statement has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.  The foregoing certifications are accompanying the Company's Form 10-Q solely pursuant to section 906 of the Sarbanes-Oxley Act of 2002 (subsections (a) and (b) of section 1350, chapter 63 of title 18, United States Code) and is not being filed as part of the Form 10-Q or as a separate disclosure document.

XML

Document and Entity Information - USD ($)	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Document and Entity Information:
Entity Registrant Name	Westgate Acquisitions Corp
Document Type	10-Q
Document Period End Date	Jun. 30, 2016
Trading Symbol	westg
Amendment Flag	false
Entity Central Index Key	0001099568
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding	6,000,000
Entity Public Float		$ 6,000,000
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	2016
Document Fiscal Period Focus	Q2

XML

Condensed Balance Sheets - USD ($)	Jun. 30, 2016	Dec. 31, 2015
CURRENT ASSETS
Cash	$ 27	$ 3,778
Total Current Assets	27	3,778
TOTAL ASSETS	27	3,778
CURRENT LIABILITIES
Accounts payable	10,875	10,020
Accrued interest - related party	58,881	52,554
Note payable - related party	141,704	131,944
Total Current Liabilities	211,460	194,518
STOCKHOLDERS' DEFICIT
Common stock; 20,000,000 shares authorized at $0.00001par value, 6,000,000 and 5,000,000 shares issued and outstanding at June 30, 2016 and December 31, 2015 respectively	60	60
Additional paid-in capital	56,657	53,657
Accumulated deficit accumulated during the development stage	(268,150)	(244,457)
Total Stockholders' Deficit	(211,433)	(190,740)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 27	$ 3,778

XML

Condensed Statements of Operations - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
OPERATING EXPENSES
General and administrative	$ 13,694	$ 14,230	$ 17,366	$ 22,248
Total Operating Expenses	13,694	14,230	17,366	22,248
LOSS FROM OPERATIONS	(13,694)	(14,230)	(17,366)	(22,248)
OTHER EXPENSES
Interest expense	(3,224)	(2,987)	(6,327)	(5,916)
Total Other Expenses	(3,224)	(2,987)	(6,327)	(5,916)
LOSS BEFORE INCOME TAXES	(16,918)	(17,217)	(23,693)	(28,164)
NET (INCOME) LOSS	$ (16,918)	$ (17,217)	$ (23,693)	$ (28,164)
BASIC AND DILUTED LOSS PER SHARE	$ (0.00)	$ (0.00)	$ (0.00)	$ (0.00)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING - BASIC AND DILUTED	6,000,000	6,000,000	6,000,000	6,000,000

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Condensed Statements of Cash Flows - USD ($)	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
OPERATING ACTIVITIES
Net loss	$ (23,693)	$ (28,164)
Adjustments to reconcile net loss to net cash used in operating activities:
Services contributed by shareholders	3,000	3,000
Proceeds from related party - note payable	9,760	2,075
Changes in operating assets and liabilities:
Accounts payable	855	12,130
Accrued interest - related party	6,327	5,916
Net Cash Used in Operating Activities	(13,511)	(5,043)
FINANCING ACTIVITIES
NET DECREASE IN CASH	(3,751)	(5,043)
CASH AT BEGINNING OF PERIOD	3,778	16,002
CASH AT END OF PERIOD	$ 27	$ 10,959

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Note 1 - Condensed Financial Statements	6 Months Ended
	Jun. 30, 2016
Notes
Note 1 - Condensed Financial Statements	NOTE 1 - CONDENSED FINANCIAL STATEMENTS The accompanying financial statements have been prepared by the Company without audit.  In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position, results of operations, and cash flows at June 30, 2016, and for all periods presented herein, have been made. Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted.  It is suggested that these condensed financial statements be read in conjunction with the financial statements and notes thereto included in the Company's December 31, 2015 audited financial statements.  The results of operations for the periods ended June 30, 2016 and 2015 are not necessarily indicative of the operating results for the full years.

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Note 2 - Going Concern	6 Months Ended
	Jun. 30, 2016
Notes
Note 2 - Going Concern	NOTE 2 - GOING CONCERN The Company's financial statements are prepared using generally accepted accounting principles in the United States of America applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and allow it to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Company obtaining adequate capital to fund operating losses until it becomes profitable. If the Company is unable to obtain adequate capital, it could be forced to cease operations. In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management's plan is to obtain such resources for the Company by obtaining capital from management and significant shareholders sufficient to meet its minimal operating expenses and seeking equity and/or debt financing. However management cannot provide any assurances that the Company will be successful in accomplishing any of its plans. The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plans described in the preceding paragraph and eventually secure other sources of financing and attain profitable operations. The accompanying financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

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Note 3 - Significant Accounting Policies

6 Months Ended

Jun. 30, 2016

Notes

Note 3 - Significant Accounting Policies

NOTE 3 – SIGNIFICANT ACCOUNTING POLICIES

Use of Estimates

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

Recent Accounting Pronouncements

The Company has evaluated recent accounting pronouncements and their adoption has not had or is not expected to have a material impact on the Company’s financial position or statements.

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Note 4 - Related Party Transactions

6 Months Ended

Jun. 30, 2016

Notes

Note 4 - Related Party Transactions

NOTE 4 - RELATED PARTY TRANSACTIONS

The Company has recorded expenses paid on its behalf by shareholders as a related party note payable. The note bears interest at ten percent per annum, is unsecured and is due and payable upon demand. The balance of this payable totaled $141,704 and $131,944 at June 30, 2016 and December 31, 2015, respectively.  Accrued interest on the note totaled $58,881 and $52,554 at June 30, 2016 and December 31, 2015, respectively.

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Note 5 - Contributed Services

6 Months Ended

Jun. 30, 2016

Notes

Note 5 - Contributed Services

NOTE 5 – CONTRIBUTED SERVICES

During the six-month periods ended June 30, 2016 and 2015, the Company’s sole officer has contributed various administrative services to the Company. These services include basic management and accounting services, and utilization of office space and equipment. These services have been valued at $6,000 annually, or $3,000 for the six-month periods ended June 30, 2016 and 2015.

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Note 6 - Subsequent Events

6 Months Ended

Jun. 30, 2016

Notes

Note 6 - Subsequent Events

NOTE 6 – SUBSEQUENT EVENTS

In accordance with ASC 855-10 Company management reviewed all material events through the date of this report and determined that there are no material subsequent events to report.