0001019687-13-003216.txt : 20130819 0001019687-13-003216.hdr.sgml : 20130819 20130819123739 ACCESSION NUMBER: 0001019687-13-003216 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 9 CONFORMED PERIOD OF REPORT: 20130630 FILED AS OF DATE: 20130819 DATE AS OF CHANGE: 20130819 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EASTERN WORLD SOLUTIONS, INC. CENTRAL INDEX KEY: 0001481504 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-MISCELLANEOUS SHOPPING GOODS STORES [5940] IRS NUMBER: 271519178 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 000-54277 FILM NUMBER: 131047592 BUSINESS ADDRESS: STREET 1: 3330 SOUTH FEDERAL HIGHWAY, #220 CITY: BOYNTON BEACH STATE: FL ZIP: 33435 BUSINESS PHONE: (561) 289-4161 MAIL ADDRESS: STREET 1: 3330 SOUTH FEDERAL HIGHWAY, #220 CITY: BOYNTON BEACH STATE: FL ZIP: 33435 FORMER COMPANY: FORMER CONFORMED NAME: Encom Group, Inc. DATE OF NAME CHANGE: 20120420 FORMER COMPANY: FORMER CONFORMED NAME: Eastern World Solutions Inc. DATE OF NAME CHANGE: 20100120 10-Q 1 esrn_10q-063013.htm FORM 10-Q

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, DC 20549

___________

FORM 10-Q

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

For the quarterly period ended June 30, 2013

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

For the transition period from ________________ to ______________

EASTERN WORLD SOLUTIONS, INC.

(Exact Name of Company as Specified in Charter)

Nevada		000-54277		27-1519178
(State or other jurisdiction of incorporation)		(Commission File Number)		(IRS Employer Identification No.)

3330 South Federal Highway, Suite 220, Boynton Beach, Florida		77429
(Address of principal executive offices)		(Zip Code)

Company’s telephone number, including area code:

(561) 289-4161

(Former Name or former address, if changed since last report.)

Indicate by check mark whether the Company (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 Company was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes T No £

Indicate by check mark whether the Company 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 Company was required to submit and post such files). Yes £ No T

Indicate by check mark whether the Company 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 £

Smaller reporting company T

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

Yes T No £

The number of common shares of the Company, par value US$ .00001 per share, outstanding at August 16, 2013 was 11,500,000

ENCOM GROUP, INC.

FORM 10-Q FOR THE QUARTER ENDED JUNE 30, 2013

INDEX

		Page
	PART I – FINANCIAL INFORMATION

Item 1	Financial Statements	3
	Balance Sheets (Unaudited) at June 30. 2013 and December 31, 2012	3
	Statements of Expenses (Unaudited) for the Three and Six Months ended June 30, 2013 and June 30, 2012 and the period from December 18, 2009 (inception) through June 30, 2013	4
	Statements of Cash Flows (Unaudited) for the Six Months ended June 30, 2013 and June 30, 2012 and the period from December 18, 2009 (inception) through June 30, 2013	5
	Notes to the Financial Statements	6

Item 2	Management’s Discussion and Analysis of Financial Condition and Results of Operations	7
Item 3	Quantitative and Qualitative Disclosures about Market Risk	10
Item 4	Controls and Procedures	10

	PART II – OTHER INFORMATION

Item 1	Legal Proceedings	11
Item 2	Unregistered Sales of Equity Securities and Use of Proceeds	11
Item 3	Defaults Upon Senior Securities	11
Item 4	Mine Safety Disclosures	11
Item 5	Other Information	11
Item 6	Exhibits	11

	Signature	12

FORWARD LOOKING STATEMENTS

Statements made in this Form 10-Q that are not historical or current facts are “forward-looking statements” made pursuant to the safe harbor provisions of Section 27A of the Securities Act of 1933 (the “Act”) and Section 21E of the Securities Exchange Act of 1934. These statements often can be identified by the use of terms such as “may,” “will,” “expect,” “believe,” “anticipate,” “estimate,” “approximate” or “continue,” or the negative thereof. We intend that such forward-looking statements be subject to the safe harbors for such statements. We wish to caution readers not to place undue reliance on any such forward-looking statements, which speak only as of the date made. Any forward-looking statements represent management’s best judgment as to what may occur in the future. However, forward-looking statements are subject to risks, uncertainties and important factors beyond our control that could cause actual results and events to differ materially from historical results of operations and events and those presently anticipated or projected. Among the factors that could cause actual results to differ materially from the forward-looking statements are the following: the Company’s ability to obtain necessary capital, the Company’s ability to meet anticipated development timelines, the Company’s ability to protect its proprietary technology and knowhow; the Company’s ability to identify and develop a network of licensed physicians, the Company’s ability to establish a global market, clinical trial results, the Company’s ability to successfully consummate future acquisitions and such other risk factors identified from time to time in the Company’s reports filed with the Securities and Exchange Commission, including those filed with this Form 10-Q quarterly report. We disclaim any obligation subsequently to revise any forward-looking statements to reflect events or circumstances after the date of such statement or to reflect the occurrence of anticipated or unanticipated events.

EASTERN WORLD SOLUTIONS, INC.

BALANCE SHEETS

(A DEVELOPMENT STAGE COMPANY)

(Unaudited)

	June 30, 2013			December 31, 2012
ASSETS

Total assets	$	–		$	–

LIABILITIES AND STOCKHOLDERS’ DEFICIT

Current liabilities
Accounts payable and accrued expenses	$	3,827		$	6,658
Accrued liabilities- related party		3,296			3,296
Advances		26,837			15,079
Total current liabilities		33,960			25,033


Stockholders’ deficit
Preferred stock $0.00001 par value: 100,000,000 shares Authorized, none issued and outstanding		–			–
Common stock, $0.00001 par value 100,000,000 shares authorized, 11,500,000 issued and outstanding		115			115
Additional paid-in capital		76,304			76,304
Accumulated deficit		(110,379	)		(101,452	)
Total stockholders’ deficit		(33,960	)		(25,033	)

Total liabilities and stockholders’ deficit	$	–		$	–

The accompanying notes are an integral part of the unaudited financial statements

EASTERN WORLD SOLUTIONS, INC.

STATEMENTS OF EXPENSES

(A DEVELOPMENT STAGE COMPANY)

(UNAUDITED)

	Three Months Ended						Six Months Ended						From December 18, 2009 (Inception)
	June 30,						June 30,						Thru June 30,
	2013			2012			2013			2012			2013

General & administrative expenses		4,708			368			8,927			10,470			109,060

Loss from operations		(4,708	)		(368	)		(8,927	)		(10,470	)		(109,060	)

Other income (expense)
Interest expense		–			–			–			–			(1,319	)
Total other income (expense)		–			–			–			–			(1,319	)

Net loss	$	(4,708	)	$	(368	)	$	(8,927	)	$	(10,470	)	$	(110,379	)

Income (Loss) per common share basic and diluted	$	(0.00	)	$	(0.00	)	$	(0.00	)	$	(0.00	)

Weighted average number of common shares outstanding basic and diluted		11,500,000			11,500,000			11,500,000			11,500,000

The accompanying notes are an integral part of the unaudited financial statements

EASTERN WORLD SOLUTIONS, INC.

STATEMENTS OF CASH FLOWS

(A DEVELOPMENT STAGE COMPANY)

(UNAUDITED)


	Six Months Ended June 30,						From December 18, 2009 (Inception) thru June 30,
	2013			2012			2013
Cash Flows From Operating Activities:
Net loss	$	(8,927	)	$	(10,470	)	$	(110,379	)
Adjustments to reconcile net loss to net cash used in operating activities:
Changes in operating assets and liabilities:
Accounts payable		(2,831	)		(1,569	)		3,827
Advances		11,758			–			11,758
Accrued expense		–			–			1,319

Net cash used in operating activities		–			(12,039	)		(93,475	)


Cash Flows From Financing Activities:
Proceeds from notes payable – related parties		–			–			38,296
Payments on notes payable – related parties		–			–			(35,000	)
Sale of common stock		–			–			75,100
Advances		–			–			15,079

Net cash provided by financing activities		–			–			93,475

Net increase (decrease) in cash		–			(12,039	)		–
Cash at beginning of period		–			12,039			–
Cash at end of period	$	–		$	–		$	–
Supplemental schedule of cash flow information:
Interest paid	$	–		$	–
Income taxes paid	$	–		$	–

Supplemental Disclosure of Non-Cash Activity:

The accompanying notes are an integral part of the unaudited financial statements

EASTERN WORLD SOLUTIONS, INC.

NOTES TO THE FINANCIAL STATEMENTS

(A DEVELOPMENT STAGE COMPANY)

June 30, 2013

UNAUDITED

NOTE 1 – BASIS OF PRESENTATION AND DESCRIPTION OF BUSINESS

The accompanying unaudited consolidated financial statements include the accounts of Eastern World Solutions, Inc. (“Eastern”) and its wholly owned subsidiaries. These financial statements have been prepared in accordance with United States ("U.S.") generally accepted accounting principles ("GAAP") for interim financial information using the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, these financial statements do not include all of the information and footnote disclosures required by U.S. GAAP and should be read in conjunction with the financial statements and the summary of significant accounting policies and notes thereto included in our Annual Report on Form 10-K for the year ended December 31, 2012. References to "” the "Company," "we," "us," "our" and "ours" refer to Encom Group, Inc. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the interim periods presented have been reflected herein.

The operating results presented for the six months ended June 30, 2013 may not necessarily be indicative of the results that may be expected for the year ended December 31, 2013.

NOTE 2 – GOING CONCERN

As shown in the accompanying financial statements, the Company has an accumulated deficit of $110,379 as of June 30, 2013. Unless profitability and increase in shareholders’ equity continues, these conditions raise substantial doubt as to the Company’s ability to continue as a going concern. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

NOTE 3 – ADVANCES

During the period ending June 30, 2013, three individuals advanced the Company a total of $11,758. The advances are payable on demand and bear no interest. As of June 30, 2013, $30,133 is due to the lenders. Of this amount, $3,296 was due to a related party.

ITEM 2: MANAGEMENTS DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND PLAN OF OPERATIONS

The following discussion summarizes the financial position of Eastern World Solutions, Inc. as of June 30, 2013 and should be read in conjunction with the unaudited consolidated interim financial statements and notes thereto included elsewhere in this Quarterly Report on Form 10-Q and the consolidated financial statements and accompanying notes to our Annual Report on Form 10-K for the fiscal year ended December 31, 2012.

The Company

Eastern World Solutions, Inc. (“Eastern”) is a development stage company and was organized to engage in creating, marketing and selling of proprietary engagement marketing technologies and or acquiring complementary technologies and or other companies focused on the development and marketing of such technologies. References to "Eastern” the "Company," "we," "us," "our" and "ours" refer to Eastern World Solutions, Inc.

The Company is a development stage company that was incorporated in the State of Nevada on December 18, 2009 under the name Eastern World Solutions, Inc. The founding management group and Board of Directors planned to develop a website (www.skiwear4you.com) that would offer skiwear at retail prices to customers ordering online.

By February of 2012, other than reserving the domain name, founding management had not commenced development of a website nor advanced the business plan past the conceptual stage. After further consideration, the founding Board of Directors, management group, and shareholders determined that its business plan was not feasible and decided to suspend operations. Consequently, the Board of Directors decided to seek out a purchaser for the business.

On September 19, 2012 the officers and directors of the Company resign and were replaced by new officers and directors. As part of the change in officers and directors there was a change in control of the Company. The new officers are in the process of developing a business plan to further the value of the Company. Such a plan includes the seeking out and acquiring a business that would affectively combine with the Company and provide the revenue necessary to continue operations.

No Operating History, Revenues or Earnings

As of the date hereof, we have not yet earned any operating revenues or earnings. Since our inception, most of the time and resources of new management has been spent in organizing us, obtaining interim financing and developing a business plan. Our success is dependent upon our obtaining additional financing from our operations, from placement of our equity or debt or from third party funding sources. There is no assurance that we will be able to obtain additional debt or equity financing from any source. We, during the development stage of our operations, can be expected to sustain substantial operating expenses while generating only limited operating revenues or the operating revenues generated can be expected to be insufficient to cover expenses. Thus, for the near to mid-term, unless we attain profitable operations, our financial statements will show a net operating loss.

As of June 30, 2013 we had zero cash and zero working capital. Unless we secure additional debt or equity financing it is unlikely that we will be able to continue operations in which case you may lose your entire investment. We have no commitment for either debt or equity financing. Equity financing may result in significant dilution. Debt financing may be available but on terms unacceptable to the Company.

On June 22, 2012, we entered into an Assignment, Delegation and Assumption Agreement with Encom Corporation, Randy Bayne, Mark Van Eman, Dale Roberts, Todd Bayne, Courtney Bayne, AQMEN Family Holdings, LLC, Market Street Corporate Services, LLC, Rezaurance Investments, Ltd and Spider Investments, LLC.

Pursuant to the Agreement, which was effective as of June 19, 2012, the Company, AQMEN Family Holdings, LLC and each of Randy Bayne, Mark Van Eman, Dale Roberts, Todd Bayne and Courtney Bayne (collectively, the “Executives”) terminated the relationships between the Company, on one hand, and AQMEN Family Holdings and the Executives, on the other hand. The relationships among the parties was previously reported by the Company in its Current Reports, dated March 27, 2012 and April 16, 2012, which were filed on April 2, 2012 and April 20, 2012, respectively.

The Agreement rescinded such parties’ relationships, and all agreements, understandings, contracts and memoranda from the start as if the parties never entered into any agreements, understandings, contracts or memoranda.

Under the Agreement, and in order to effect the purpose of the Agreement, the Company assigned to Encom Corporation (i) the business concept and business plan developed by AQMEN Family Holdings, LLC originally acquired under an agreement dated March 27, 2012, (ii) the license agreement entered into by the Company with Motion Notes, LLC on March 27, 2012 and (iii) the Purchase Option Agreement entered into by the Company with Whiteboard Labs, LLC on March 27, 2012. Encom Corporation will indemnify the Company for any liabilities or expenses in regard to the assets assigned or any obligations under such assets.

The Company also agreed to change its name as promptly as possible and to forbear from the use of, inter alia, “Encom” or “Avenge Media Partners”.

In consideration for the assignments by the Company, AQMEN Family Holdings and the Executives transferred the 8,606,250 shares they acquired on March 27, 2012 for the transfer of the business concept and business plan to the Company to the following persons: 4,303,125 shares to Jared G. Robinson and 4,303,125 shares to Neil Kleinman. Additionally, the Executives rescinded their respective employment agreements from the start as if each Executive had never entered into such employment agreement. In connection with the rescission, all of the officers and directors of the Company resigned and new officers and directors were appointed.

Plan of Operation

The Company has no operations or revenue. The Company is developing a plan to review various businesses that would complement the Company and bring an active operation and business into the Company.

Our objective is to look for and identify a potential acquisition candidate. The most likely target companies are those seeking the perceived benefits of a reporting company. Such perceived benefits may include facilitating or improving the terms on which additional equity financing may be sought, providing liquidity for incentive stock options or similar benefits to key employees, increasing the opportunity to use securities for acquisitions, providing liquidity for stockholder and other factors. Business opportunities may be available in many different industries and at various stages of development, all of which will make the task of comparative investigation and analysis of such business opportunities difficult and complex.

In analyzing prospective business opportunities, management may consider such matters as the available technical, financial and managerial resources; working capital and other financial requirements; history of operations, if any; prospects for the future; nature of present and expected competition; the quality and experience of management services which may be available and the depth of that management; the potential for further research, development, or exploration; specific risk factors not now foreseeable but which may be anticipated; the potential for growth or expansion; the potential for profit; the perceived public recognition or acceptance of products, services, or trades; name identification; and other relevant factors. This discussion of the proposed criteria is not meant to be restrictive of the virtually unlimited discretion of the Company to search for and enter into potential business opportunities.

The search for a target company will not be restricted to any specific kind of business entities, but may acquire a venture which is in its preliminary or development stage, which is already in operation, or in essentially any stage of its business life. It is impossible to predict at this time the status of any business in which the Company may become engaged, whether such business may need to seek additional capital, may desire to have its shares publicly traded, or may seek other perceived advantages which the Company may offer.

In implementing a structure for a particular business acquisition, the Company may become a party to a merger, consolidation, reorganization, joint venture, licensing agreement or other arrangement with another corporation or entity. On the consummation of a transaction, it is likely that the present management and stockholder of the Company will no longer be in control of the Company. In addition, it is likely that the officer and director of the Company will, as part of the terms of the business combination, resign and be replaced by one or more new officers and directors.

There can be no assurance that we will be successful in this endeavor.

Company Facilities

The Company maintains an office at 3330 South Federal Highway, Suite 220, Boynton Beach, Florida

Results of Operations

During the three and six months for the period ending June 30, 2013, the Company had loss of $4,708 and $8,927 compared to a loss of $368 and $10,470 in the same periods in 2012. The smaller loss was due to lower cost of accounting and filing fees plus no office expenses in 2013 over the same period in 2012. Other than these expenses to execute our business plan, no other additional expenses were incurred in the three and six months ended June 30, 2013.

Since inception the Company incorporated, hired the attorney, and hired the auditor for the preparation of the registration statement and prepared an internal business plan. Loss since inception is $110,379, all of which is for legal fees, audit fees, filing fees and general office costs. At inception, the Company sold 10,000,000 common shares to its officer and sole director for $100. On December 20, 2010, a public offering was completed selling 1,500,000 shares of common stock at $0.05 per share for total proceeds of $75,000.

Liquidity and capital resources

The Company has yet to generate any revenues from business operations. The Company issued 10,000,000 shares of common stock through an exemption from registration contained in Section 4(2) of the Securities Act of 1933. This was accounted for as a sale of common stock. On December 20, 2010, the Company sold 1,500,000 common shares through a public offering and raised $75,100.

As of June 30, 2013, there were no assets and $ 33,960 of liabilities in the Company. Net cash used in operating activities was $0 for the six months ended June 30, 2013 compared to $12,039 for the same period in 2012. Net cash used from inception to June 30, 2013 was $93,475.

Net cash provided from financing activities was $0 for the six months ended June 30, 2013 compared to $0 in the same period in 2012. From inception through June 30, 2013 net cash provided by financing activities was $93,475.

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

We are a smaller reporting company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and are not required to provide the information under this item.

ITEM 4. CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures

At the present time we only have one professional person on our accounting staff. While we believe that at present this is adequate support to professionally and accurately respond to our accounting needs, due to the requirements of COSO which sets standards for accounting and reporting by all companies, we must deem our controls less than adequate. COSO requires, among other things that there is redundancy and review on an internal basis to satisfy minimal standards. While we will soon be able to hire additional staff to satisfy these issues, at this time we are not in the position to do so. Based on an evaluation as of the end of the quarter ended June 30, 2013 we file or submit under the Exchange Act are recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms and in providing reasonable assurance that information required to be disclosed by the Company in such reports is accumulated and communicated to the Company’s management, specifically the Chief Executive Officer and Chief Financial Officer and board, as appropriate to allow timely decisions regarding required disclosures.

As required by SEC Rule 15d-15(b), our Chief Executive Officer and Chief Financial Officer carried out an evaluation, under the supervision and with the participation of our management, of the effectiveness of the design and operation of our disclosure controls and procedures pursuant to Exchange Act Rule 15d-14 as of June 30, 2013. Based on the foregoing evaluation, our Chief Executive Officer and Chief Financial Officer have concluded and determined that our internal controls over financial reporting, and therefore our disclosure controls and procedures, are ineffective in timely alerting them to material information required to be included in our periodic SEC filings and does not ensure that information required to be disclosed in our periodic SEC filings is accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer, to allow timely decisions regarding required disclosures.

In order to remediate these material weaknesses management plans to retain accounting and financial consultants and hire additional accounting staff later in 2013 to assist in the design and implementation of processes and controls to ensure that (a) all material transactions are properly recorded, reviewed and approved; (b) all significant accounts are reconciled on a timely basis; (c) duties are properly segregated; and, (d) complex accounting issues are properly evaluated and accounted for in accordance with GAAP.

PART II. - OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS

NONE

ITEM 1A. RISK FACTORS

We are a smaller reporting company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and are not required to provide the information under this item.

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

NONE

ITEM 3. DEFAULTS UPON SENIOR SECURITIES

NONE

ITEM 4. MINE SAFETY DISCLOSURE

NOT APPLICABLE.

ITEM 5. OTHER INFORMATION

NONE

ITEM 6. EXHIBITS

The following is a complete list of exhibits filed as part of this Form 10Q. Exhibit number corresponds to the numbers in the Exhibit table of Item 601 of Regulation S-K.

Number	Description
31.1	Certification of Principal Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act	Filed Herewith
32	Certification of Principal Executive Officer pursuant to Section 906 of the Sarbanes-Oxley Act	Filed Herewith

101.INS	XBRL Instance Document	Filed Herewith
101.SCH	XBRL Schema Document	Filed Herewith
101.CAL	XBRL Calculation Linkbase Document	Filed Herewith
101.DEF	XBRL Definition Linkbase Document	Filed Herewith
101.LAB	XBRL Label Linkbase Document	Filed Herewith
101.PRE	XBRL Presentation Linkbase Document	Filed Herewith

SIGNATURE

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

	Eastern World Solutions, INC.

Dated: August 16, 2013	By:	/s/ Jared Robinson
		Name: Jared Robinson
		Title: CEO /Chief Financial Officer

EX-31.1 2 esrn_10q-ex3101.htm CERTIFICATION

EXHIBIT 31.1

FORM OF CERTIFICATION

PURSUANT TO RULE 13a-14 AND 15d-14

UNDER THE SECURITIES EXCHANGE ACT OF 1934, AS AMENDED

CERTIFICATION

I, Jared Robinson, certify that:

1. I have reviewed this quarter report on Form 10-Q of Eastern World Solutions, 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 Company as of, and for, the periods presented in this report;

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

5. The Company’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the Company's auditors and the audit committee of the Company'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 Company'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 Company’s internal control over financial reporting.

Date: August 16, 2013	By:	/s/ Jared Robinson
		Jared Robinson
		Principal Executive Officer and Principal Financial Officer

EX-32 3 esrn_10q-ex3200.htm CERTIFICATION

EXHIBIT 32

CERTIFICATIONS PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

(18 U.S.C. SECTION 1350)

In connection with the Quarter Report of Eastern World Solutions, Inc. on Form 10-Q for the quarter ended June 30, 2013, as filed with the Securities and Exchange Commission (the "Report") Jared Robinson, Chief Executive Officer and Chief Financial Officer of the Company, does hereby certify, pursuant to §906 of the Sarbanes-Oxley Act of 2002 (18 U.S.C. §1350), that to his knowledge:

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

2. The information contained in the Report fairly presents, in all material respects, the financial condition and results of operation of the Company.

Date: August 16, 2013	By:	/s/ Jared Robinson
		Jared Robinson
		Principal Executive Officer and Principal Financial Officer

This certification accompanies the Report pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 and shall not, except to the extent required by the Sarbanes-Oxley Act of 2002, be deemed filed by the Company for purposes of Section 18 of the Securities Exchange Act of 1934, as amended.

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The accompanying unaudited consolidated financial statements include the accounts of Eastern World Solutions, Inc. (Eastern) and its wholly owned subsidiaries. These financial statements have been prepared in accordance with United States ("U.S.") generally accepted accounting principles ("GAAP") for interim financial information using the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, these financial statements do not include all of the information and footnote disclosures required by U.S. GAAP and should be read in conjunction with the financial statements and the summary of significant accounting policies and notes thereto included in our Annual Report on Form 10-K for the year ended December 31, 2012. References to " the "Company," "we," "us," "our" and "ours" refer to Encom Group, Inc. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the interim periods presented have been reflected herein.   The operating results presented for the six months ended June 30, 2013 may not necessarily be indicative of the results that may be expected for the year ended December 31, 2013.

As shown in the accompanying financial statements, the Company has an accumulated deficit of $ 110,379 as of June 30, 2013. Unless profitability and increase in shareholders equity continues, these conditions raise substantial doubt as to the Companys ability to continue as a going concern. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

During the period ending June 30, 2013, three individuals advanced the Company a total of $11,758. The advances are payable on demand and bear no interest. As of June 30, 2013, $30,133 is due to the lenders. Of this amount, $3,296 was due to a related party.

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STATEMENTS OF EXPENSES (USD $)	3 Months Ended		6 Months Ended		42 Months Ended
STATEMENTS OF EXPENSES (USD $)	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013
Income Statement [Abstract]
General and administrative	$ 4,708	$ 368	$ 8,927	$ 10,470	$ 109,060
Loss from operations	(4,708)	(368)	(8,927)	(10,470)	(109,060)
Interest expense					(1,319)
Total other income (expense)					(1,319)
Net loss	$ (4,708)	$ (368)	$ (8,927)	$ (10,470)	$ (110,379)
Basic and diluted net loss per share	$ 0.00	$ 0.00	$ 0.00	$ 0.00
Weighted average number of common shares outstanding basic and diluted	11,500,000	11,500,000	11,500,000	11,500,000

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For additional paid-in capital associated with only preferred stock, use the element additional paid in capital, preferred stock.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 31 -Article 5 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.30(a)(1)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 false2Additional paid-in capital11false 2us-gaap_RetainedEarningsAccumulatedDeficitus-gaap_truecreditinstantfalsefalsefalsefalsefalsefalsefalsefalse1truefalsefalse-110379-110379falsefalsefalse2truefalsefalse-101452-101452falsefalsefalsexbrli:monetaryItemTypemonetaryThe cumulative amount of the reporting entity's undistributed earnings or deficit.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 31 -Article 5 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Article 3 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.31(a)(3)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 false2Accumulated deficit12false 2us-gaap_StockholdersEquityus-gaap_truecreditinstantfalsefalsefalsefalsefalsefalsefalsefalsetotalLabel1truefalsefalse-33960-33960falsefalsefalse2truefalsefalse-25033-25033falsefalsefalsexbrli:monetaryItemTypemonetaryTotal of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). 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BALANCE SHEETS (Parenthetical) (USD $)

Jun. 30, 2013

Dec. 31, 2012

Statement of Financial Position [Abstract]

Preferred stock par value (in Dollars per share) $ 0.00001 $ 0.00001

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Preferred stock, shares issued 0 0

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Common stock par value (in Dollars per share) $ 0.00001 $ 0.00001

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STATEMENTS OF CASH FLOWS (USD $)
6 Months Ended 42 Months Ended

Jun. 30, 2013

Jun. 30, 2012

Jun. 30, 2013

Cash Flows From Operating Activities:

Net loss $ (8,927) $ (10,470) $ (110,379)

Changes in operating assets and liabilities:

Accounts payable (2,831) (1,569) 3,827

Advances 11,758 11,758

Accrued expense 1,319

Net cash used in operating activities (12,039) (93,475)

CASH FLOWS FROM FINANCING ACTIVITIES

Proceeds from notes payable - related parties 38,296

Payments on notes payable - related parties (35,000)

Sale of common stock 75,100

Advances 15,079

Net cash provided by financing activities 93,475

Net increase (decrease) in cash (12,039)

Cash at beginning of period 12,039

Cash at end of period

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Interest paid

Income taxes paid

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BALANCE SHEETS (USD $)

Jun. 30, 2013

Dec. 31, 2012

CURRENT ASSETS

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Current liabilities

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Advances 26,837 15,079

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GOING CONCERN
6 Months Ended

Jun. 30, 2013

Organization, Consolidation and Presentation of Financial Statements [Abstract]

NOTE 2 - GOING CONCERN

As shown in the accompanying financial statements, the Company has an accumulated deficit of $ 110,379 as of June 30, 2013. Unless profitability and increase in shareholders’ equity continues, these conditions raise substantial doubt as to the Company’s ability to continue as a going concern. The 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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Document and Entity Information
6 Months Ended

Jun. 30, 2013

Aug. 16, 2013

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Values: FY, Q1, Q2, Q3, Q4, H1, H2, M9, T1, T2, T3, M8, CY.No definition available.false0Document Fiscal Period Focus14false 2dei_DocumentFiscalYearFocusdei_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse002013falsefalsefalse2falsefalsefalse00falsefalsefalsexbrli:gYearItemTypepositiveintegerThis is focus fiscal year of the document report in CCYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006.No definition available.false0Document Fiscal Year FocusfalseDocument and Entity InformationUnKnownNoRoundingUnKnownUnKnowntruefalsefalseSheethttp://easternworld.com/role/DocumentAndEntityInformation214

GOING CONCERN (Details Narrative) (USD $)	Jun. 30, 2013	Dec. 31, 2012
Going Concern Details Narrative
Accumulated deficit	$ (110,379)	$ (101,452)

BALANCE SHEETS (Parenthetical) (USD $)	Jun. 30, 2013	Dec. 31, 2012
Statement of Financial Position [Abstract]
Preferred stock par value (in Dollars per share)	$ 0.00001	$ 0.00001
Preferred stock, shares authorized	100,000,000	100,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock par value (in Dollars per share)	$ 0.00001	$ 0.00001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	11,500,000	11,500,000
Common stock, shares outstanding	11,500,000	11,500,000

STATEMENTS OF CASH FLOWS (USD $)	6 Months Ended		42 Months Ended
STATEMENTS OF CASH FLOWS (USD $)	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013
Cash Flows From Operating Activities:
Net loss	$ (8,927)	$ (10,470)	$ (110,379)
Changes in operating assets and liabilities:
Accounts payable	(2,831)	(1,569)	3,827
Advances	11,758		11,758
Accrued expense			1,319
Net cash used in operating activities		(12,039)	(93,475)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from notes payable - related parties			38,296
Payments on notes payable - related parties			(35,000)
Sale of common stock			75,100
Advances			15,079
Net cash provided by financing activities			93,475
Net increase (decrease) in cash		(12,039)
Cash at beginning of period		12,039
Cash at end of period
Supplemental schedule of cash flow information:
Interest paid
Income taxes paid

BALANCE SHEETS (USD $)	Jun. 30, 2013	Dec. 31, 2012
CURRENT ASSETS
Total assets	$ 0	$ 0
Current liabilities
Accounts payable and accrued expenses	3,827	6,658
Accrued liabilities - related party	3,296	3,296
Advances	26,837	15,079
Total current liabilities	33,960	25,033
Preferred stock $0.00001 par value: 100,000,000 shares authorized, none issued and outstanding
Common stock, $0.00001 par value 100,000,000 shares authorized, 11,500,000 issued and outstanding	115	115
Additional paid-in capital	76,304	76,304
Accumulated deficit	(110,379)	(101,452)
TOTAL STOCKHOLDERS' EQUITY	(33,960)	(25,033)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 0	$ 0

Document and Entity Information	6 Months Ended
Document and Entity Information	Jun. 30, 2013	Aug. 16, 2013
Document And Entity Information
Entity Registrant Name	EASTERN WORLD SOLUTIONS, INC.
Entity Central Index Key	0001481504
Document Type	10-Q
Document Period End Date	Jun. 30, 2013
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		11,500,000
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2013