10-K/A

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-K/A

Amendment No. 2

(Mark One)

[X]ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES

EXCHANGE ACT OF 1934

For the fiscal year ended January 31, 2016

[  ]TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES 

 EXCHANGE ACT OF 1934

For the transition period from [ ] to [ ]

Commission file number 000-54803

ECO SCIENCE SOLUTIONS, INC.

(Exact name of registrant as specified in its charter)

Nevada	46-4199032
(State or other jurisdiction of incorporation or organization)	(I.R.S. Employer Identification No.)
1135 Makawao Avenue, Suite 103-188 Makawao, Hawaii 96768	96768
(Address of principal executive offices)	(Zip Code)
(800) 379-0226
Registrant's telephone number

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.

Yes [   ] No [X]

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or 15(d) of the Act.

Yes [   ] No [X]

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

Yes [X] No [   ]

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

Yes [X] No [ ]

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K (§229.405 of this chapter) is not contained herein, and will not be contained, to the best of registrant’s knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K.

[  ]

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	[   ]	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]

The aggregate market value of Common Stock held by non-affiliates of the Registrant as of July 31, 2015 was $2,572,356 based on a closing price of $0.26 for the Common Stock on July 31, 2015, the closest available date to last business day of the Registrant’s most recently completed second fiscal quarter. For purposes of this computation, all executive officers and directors have been deemed to be affiliates. Such determination should not be deemed to be an admission that such executive officers and directors are, in fact, affiliates of the Registrant.

Indicate the number of shares outstanding of each of the registrant’s

classes of common stock as of the latest practicable date.

30,498,233 Common Shares issued and outstanding as of June 17, 2016

DOCUMENTS INCORPORATED BY REFERENCE: None

2

Explanatory Note

This Amendment No. 2 on Form 10-K/A (this “Amendment”) of Eco Science Solutions, Inc. for the fiscal year ended January 31, 2016 is being submitted solely to file Exhibits 101 to the Form 10-K in accordance with Rule 405 of Regulation S–T.

This Amendment speaks as of the filing date of the Form 10-K/A Amendment No. 1 (the "Filing date"), does not reflect events that may have occurred subsequent to the Filing Date, and does not modify or update in any way disclosures made in the Form 10-K/A Amendment No. 1 filed as of June 20, 2016.

3

PART IV

ITEM 15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES

Exhibit Number	Exhibit Description
3.1	Articles of Incorporation of Pristine Solutions Inc. (incorporated by reference to the Registrant’s registration statement on Form S-1 filed on May 4, 2010)
3.2	Certificate of Amendment filed with the Nevada Secretary of State on January 29, 2010. (incorporated by reference to the Registrant’s registration statement on Form S-1 filed on May 4, 2010)
3.3	Bylaws of Pristine Solutions Inc. (incorporated by reference to the Registrant’s registration statement on Form S-1 filed on May 4, 2010)
3.4	Amended Articles of Incorporation/Certificate of Amendment filed with the Nevada Secretary of State on March 7, 2012 (incorporated by reference to the Registrant’s Annual Report on Form 10-K for the year ended January 31, 2012 filed July 31, 2012)
3.5	Articles of Exchange filed with the Nevada Secretary of State on October 31, 2012 (incorporated by reference to the Registrant’s Current Report on Form 8-K filed November 13, 2012)
3.6	Certificate to accompany Restated Articles or Amended and Restated Articles  (incorporated by reference to the Registrant’s Current Report on Form 8-K filed January 3, 2013)
3.7	Certificate of Amendment to Articles of Incorporation for Nevada Profit Corporations (incorporated by reference to the Registrant’s Current Report on Form 8-K filed February 18, 2014)
3.8	Designation of Series A Voting Preferred shares filed with the Nevada Secretary of State on January 12, 2016
10.1	Employment Agreement between the Company and Mike Borkowski dated November 1, 2015
10.2	December 21, 2015 employment agreement between the Company and Jeffery Taylor
10.3	December 21, 2015 employment agreement between the Company and Don Lee Taylor
10.4	Technology licensing and marketing support agreement between Separation Degrees – One, Inc. (“SDOI”) and the Company dated January 1, 2016
10.5	Asset purchase agreement between the Company and Separation Degrees – One, Inc. (“SDOI”) dated January 4, 2016
10.6	Amendment No. 1 to the Technology licensing and marketing support agreement between Separation Degrees – One, Inc. (“SDOI”)
16.1	Letter of Seale & Beers, CPAs, dated March 8, 2016, addressed to the United States Securities and Exchange Commission
23.1	Consent of Independent Registered Accounting Firm
(31)	Rule 13a-14(a)/15d-14(a) Certifications
31.1*	Certification of our Chief Executive Officer pursuant to Rule 13(a)-14(a)/15d-14(a) of the Securities Exchange Act of 1934, as amended
31.2*	Certification of our Chief Financial Officer pursuant to Rule 13(a)-14(a)/15d-14(a) of the Securities Exchange Act of 1934, as amended
(32)	Section 1350 Certifications
32.1*	Certification of our Chief Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes Oxley Act of 2002
32.2*	Certification of our Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes Oxley Act of 2002
(101)	Interactive Data Files
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

*Filed herewith

4

SIGNATURES

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

	ECO  SCIENCE SOLUTIONS, INC.
Dated: June 22, 2016	/s/ Jeffery Taylor
	Jeffery Taylor
	President, Chief Executive Officer, Secretary and Director
Dated: June 22, 2016	/s/ Don Lee Taylor
	Don Lee Taylor
	Chief Financial Officer, Treasurer and Director

In accordance with the Exchange Act, this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated.

Dated: June 22, 2016	/s/ Jeffery Taylor
	Jeffery Taylor
	President, Chief Executive Officer, Secretary and Director
Dated: June 22, 2016	/s/ Don Lee Taylor
	Don Lee Taylor
	Chief Financial Officer, Treasurer and Director

5

EX-31.1

SEC Reference - 31.1

Certification Pursuant to pursuant to Rule 13a-14(a) or Rule 15d-14(a)

of the Securities Exchange Act of 1934, as amended

I, Jeffery Taylor, certify that:

1.	I have reviewed this Amendment No. 2 to the annual report on Form 10-K of Eco Science Solutions Inc.  (the “Company);
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 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 15-d-15 (f) for the registrant and I 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 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 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 period covered by this report that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting.
5.	As the registrant’s 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 registrant’s board of directors (or persons performing the equivalent function):
	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.

Dated: June 22, 2016	By:	/s/Jeffery Taylor
		Name: Jeffery Taylor
		Title: Principal Executive Officer

EX-31.2

SEC Reference - 31.2

Certification Pursuant to pursuant to Rule 13a-14(a) or Rule 15d-14(a)

of the Securities Exchange Act of 1934, as amended

I, Don Lee Taylor, certify that:

1.	I have reviewed this Amendment No. 2 to the annual report on Form 10-K of Eco Science Solutions Inc.  (the “Company);
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 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 15-d-15 (f) for the registrant and I 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 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 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 period covered by this report that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting.
5.	As the registrant’s 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 registrant’s board of directors (or persons performing the equivalent function):
	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.

Dated: June 22, 2016	By:	/s/Don Lee Taylor
		Name: Don Lee Taylor
		Title: Principal Financial Officer

EX-32.1

SEC Reference 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 Amendment No. 2 to the Annual Report of Eco Science Solutions, Inc., a Nevada corporation (the “Company”), on Form 10-K/A for the fiscal year ending January 31, 2016, as filed with the Securities and Exchange Commission (the “Report”), I, Jeffery Taylor, Principal Executive Officer of the Company, certify, pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, 18 U.S.C. Section 1350), that to my knowledge:

          (1) The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78m or 78o(d)); 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/Jeffery Taylor

Jeffery Taylor

Principal Executive Officer

Date: June 22, 2016

EX-32.2

SEC Reference 32.2

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 Amendment No. 2 to the Annual Report of Eco Science Solutions, Inc., a Nevada corporation (the “Company”), on Form 10-K/A for the fiscal year ending January 31, 2016, as filed with the Securities and Exchange Commission (the “Report”), I, Don Lee Taylor, Principal Financial Officer of the Company, certify, pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, 18 U.S.C. Section 1350), that to my knowledge:

          (1) The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78m or 78o(d)); 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/Don Lee Taylor

Don Lee Taylor

Principal Financial Officer

Date: June 22, 2016

XML

Document and Entity Information - USD ($)	12 Months Ended
	Jan. 31, 2016	Jun. 17, 2016	Jul. 31, 2015
Document and Entity Information:
Entity Registrant Name	ECO SCIENCE SOLUTIONS, INC.
Document Type	10-K
Document Period End Date	Jan. 31, 2016
Trading Symbol	essi
Amendment Flag	true
Entity Central Index Key	0001490873
Current Fiscal Year End Date	--01-31
Entity Common Stock, Shares Outstanding		30,498,233
Entity Public Float			$ 2,572,356
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2016
Document Fiscal Period Focus	FY
Amendment Description	Amendment No. 2

XML

BALANCE SHEETS - USD ($)	Jan. 31, 2016	Jan. 31, 2015
Current assets
Cash	$ 6,706	$ 13,322
Total current assets	6,706	13,322
TOTAL ASSETS	6,706	13,322
Current liabilities
Accounts payable and accrued expenses	67,173	43,126
Related party payable	18,333	58,250
Notes payable-short-term-related party	0	22,000
Notes payable-convertible	232,450	0
Notes payable-short-term-related party-convertible	251,045	164,045
Liabilities for issuance of shares	147,510	0
Total current liabilities	716,511	287,421
Long term liabilities
Notes payable-convertible	0	236,350
Notes payable-convertible-related party, net of unamortized discount	46,710	0
Total long term liabilities	46,710	236,350
Total liabilities	763,221	523,771
Stockholders' deficit
Preferred stock, $.001 par, 50,000,000 shares authorized, none issued and outstanding at January 31, 2016 and January 31, 2015, respectively	0	0
Common stock, $0.0001 par, 650,000,000 shares authorized, 28,226,349 and 30,643,001 issued and outstanding at January 31, 2016 and January 31, 2015, respectively	2,822	3,064
Additional paid in capital, common, and deferred compensation	9,133,256	8,469,364
Accumulated deficit	(9,892,593)	(8,982,877)
Total stockholders' deficit	(756,515)	(510,449)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 6,706	$ 13,322

XML

BALANCE SHEETS PARENTHETICALS - $ / shares	Jan. 31, 2016	Jan. 31, 2015
Parentheticals
Preferred Stock, par value	$ 0.001	$ 0.001
Preferred Stock, shares authorized	50,000,000	50,000,000
Preferred Stock, shares issued	0	0
Preferred Stock, shares outstanding	0	0
Common Stock, par value	$ 0.0001	$ 0.0001
Common Stock, shares authorized	650,000,000	650,000,000
Common Stock, shares issued	28,226,349	30,643,001
Common Stock, shares outstanding	28,226,349	30,643,001

XML

INCOME STATEMENTS - USD ($)	12 Months Ended
	Jan. 31, 2016	Jan. 31, 2015
Revenue:
General and administrative expenses	$ 234,078	$ 126,782
Amortization of stock options	493,750	945,000
Net operating loss	(727,828)	(1,071,782)
Other income (expenses)
Interest expense	(28,388)	(18,554)
Impairment loss, communications platform	(3,500)	0
Loss on divestiture of technology	(150,000)	0
Total other income (expenses)	(181,888)	(18,544)
Net loss	$ (909,716)	$ (1,090,336)
Net loss per common share - basic and diluted	$ (0.03)	$ (0.04)
Weighted average common shares outstanding - basic and diluted	29,352,468	24,461,220

XML

CONSOLIDATED STATEMENT OF STOCKHOLDERS' DEFICIT - USD ($)	Preferred Stock Shares	Preferred Stock Amount	Common Stock Shares	Common Stock Amount	Additional Paid-in Capital Preferred	Additional Paid-in Capital Common	Deferred Compensation	Accumulated deficit	Total
Balance at Jan. 31, 2014	2,500,000	2,500	443,016	44	5,262,500	2,606,834	(358,750)	(7,892,541)	(379,413)
Amortization of stock options		$ 0		$ 0	$ 0	$ 0	$ 205,000	$ 0	$ 205,000
Conversion of debt to common stock	0	0	4,550,000	455	0	13,195	0	0	13,650
Conversion of preferred stock to common stock	(2,500,000)	(2,500)	25,000,000	2,500	(5,262,500)	5,262,500	0	0	0
Grant of restricted stock award		$ 0		$ 0	$ 0	$ 1,040,000	$ (1,040,000)	$ 0	$ 0
Vesting of restricted stock award	0	0	650,000	65	0	585	740,000	0	740,650
Net loss		$ 0		$ 0	$ 0	$ 0	$ 0	$ (1,090,336)	$ (1,090,336)
Balance at Jan. 31, 2015	0	0	30,643,016	3,064	0	8,923,114	(453,750)	(8,982,877)	(510,449)
Vesting of restricted stock award		0
Vesting of restricted stock award	0	0	1,250,000	125	0	1,125	340,000	0	341,250
Grant of restricted stock award		$ 0		$ 0	$ 0	$ 160,000	$ (160,000)	$ 0	$ 0
Purchase of intellectual property	0	0	1,500,000	150	0	149,850	0	0	150,000
Cancellation of common stock	0	0	(6,466,667)	(647)	0	647	0	0	0
Amortization of stock options		$ 0		$ 0	$ 0	$ 0	$ 153,750	$ 0	$ 153,750
Stock options expired		0		0	0	(120,000)	120,000	0	0
Beneficial conversion feature - related party note		$ 0		$ 0	$ 0	$ 14,750	$ 0	$ 0	$ 14,750
Conversion of debt to common stock	0	0	1,300,000	130	0	3,770	0	0	3,900
Net loss		$ 0		$ 0	$ 0	$ 0	$ 0	$ (909,716)	$ (909,716)
Balance at Jan. 31, 2016	0	0	28,226,349	2,822	0	9,133,256	0	(9,892,593)	(756,515)

XML

STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Jan. 31, 2016	Jan. 31, 2015
Cash flows from operating activities:
Net loss	$ (909,716)	$ (1,090,336)
Adjustments to reconcile net loss to net cash used in operating activities:
Write off prepaid expenses	1,000	0
Stock based compensation	493,750	945,000
Amortization of debt discount	2,460	0
Impairment loss and loss on divestiture, technology	153,500	0
Liabilities from unissued shares	144,010	0
Changes in operating assets and liabilities:
Increase (decrease) in accounts payable and accrued expenses	24,047	1,229
Increase (decrease) in related party payables	18,083	4,041
Net cash used in operating activities	(72,866)	(140,066)
Cash flows from financing activities:
Proceeds from related party loans	65,000	147,054
Proceeds from issuance of common stock	1,250	650
Net cash provided by financing activities	66,250	147,704
Net decrease in cash	(6,616)	7,638
Cash-beginning of period	13,322	5,684
Cash-end of period	6,706	13,322
NON-CASH ACTIVITIES
Conversion of preferred stock to common stock	0	5,265,000
Conversion of debt to common stock	3,900	13,650
Conversion of related party payable to convertible note payable	59,000	0
Beneficial conversion feature from related party convertible note, unamortized	14,750	0
Purchase of intellectual property for common stock	150,000	0
Purchase of communications platform for common stock	3,500	0
Liabilities from unissued series A Voting preferred shares under technology licensing and marketing agreement	35,500	0
Liabilities from unissued common stock for technology licensing and marketing agreement	108,510	0
SUPPLEMENTAL DISCLOSURES
Interest paid	0	0
Income taxes paid	$ 0	$ 0

XML

NATURE OF BUSINESS AND CONTINUANCE OF OPERATIONS

12 Months Ended

Jan. 31, 2016

NATURE OF BUSINESS AND CONTINUANCE OF OPERATIONS

NATURE OF BUSINESS AND CONTINUANCE OF OPERATIONS

NOTE 1: NATURE OF BUSINESS AND CONTINUANCE OF OPERATIONS

The Company was incorporated in the state of Nevada on December 8, 2009 under the name Pristine Solutions, Inc. Headquartered in Miami, Florida, Eco Science Solutions, Inc., a Nevada corporation, is charged with the research and exploration of eco-friendly technology and properties. On February 14, 2014, the Company changed its name to Eco Science Solutions, Inc. (OTC Pink Sheets:ESSI).

On November 4, 2013, through the Agreements for the License of Intellectual Property "(the "License Agreements"), the Company acquired an exclusive license to the EcoFlora Spark Plug (the “EcoFlora Plug”), a unique product with technology for which the US Patent and Trademark Office (“USPTO”) issued Patent #8,853,925 on October 7, 2014.  Effective August 28, 2015, the License Agreements were terminated.

On August 31, 2015, the Company executed an Asset Purchase Agreement dated August 28, 2015 (the "Purchase Agreement") with Kensington Marketing, Inc., a Nevada corporation, to acquire a certain technology application known as “Stay Hydrated.”  In exchange for the technology application, the Company issued 1,500,000 restricted shares of the Company's common stock, valued at $150,000. On January 11, 2016, the Company cancelled the agreement with Kensington Marketing, cancelled 1,500,000 shares of Common Stock issued to Kensington Marketing, and returned the “Stay Hydrated” application the Company acquired in exchange for the 1,500,000 shares.

On January 1, 2016, the Company entered into a technology licensing and marketing support agreement with Separation Degrees – One, Inc. (“SDOI”) that will result in the development, licensing and management of on-going technology solutions and marketing campaigns for ESSI’s initiatives.  Additionally, the Company entered into an Asset Purchase Agreement with SDOI wherein the Company acquired a proprietary messaging and customer relationship management software platform from SDOI.

On January 11, 2016, the Company’s Board of Directors (the “Board”) authorized the creation of 1,000 shares of Series A Voting Preferred Stock.  The holder of the shares of the Series A Voting Preferred Stock has the right to vote those shares of the Series A Voting Preferred Stock regarding any matter or action that is required to be submitted to the shareholders of the Company for approval.  The vote of each share of the Series A Voting Preferred Stock is equal to and counted as 10 times the votes of all of the shares of the Company’s (i) common stock, and (ii) other voting preferred stock issued and outstanding on the date of each and every vote or consent of the shareholders of the Company regarding each and every matter submitted to the shareholders of the Company for approval.   The Series A Voting Preferred Stock will not be convertible into Common Stock.

The Company will issue to SDOI 1,000 Series A Preferred Shares to SDOI in consideration for the Licensing Agreement along S-8 shares to cover monthly service charges related to the technology license agreement. In addition, the Company agreed to issue 500,000 shares of common stock as consideration for the Asset Purchase Agreement with SDOI.

The Company will continue to operate, research and explore eco friendly technology, social media initiatives and applications that generate revenue through advertisements connected to the social media channels as well as downloads of the application and sales of actual goods from the Company’s operating sites.

NOTE: The following notes and any further reference made to “the Company”, "we", "us", "our" and "ESSI" shall mean Eco Science Solutions, Inc., unless otherwise indicated.

Going Concern

These financial statements have been prepared on a going concern basis, which implies that the Company will continue to realize its assets and discharge its liabilities in the normal course of business. The Company has not generated significant revenues to date and has never paid any dividends and is unlikely to pay dividends or generate significant earnings in the immediate or foreseeable future.  As at January 31, 2016, the Company had a working capital deficit of $709,805 and an accumulated deficit of $9,892,593. The continuation of the Company as a going concern is dependent upon the continued financial support from its shareholders, the ability to raise equity or debt financing, and the attainment of profitable operations from the Company's future business. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern.

The financial statements reflect all adjustments consisting of normal recurring adjustments, which, in the opinion of management, are necessary for a fair presentation of the results for the periods shown. The financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts of and classification of liabilities that might be necessary in the event the Company cannot continue in existence.

XML

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

12 Months Ended

Jan. 31, 2016

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NOTE 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

This summary of significant accounting policies is presented to assist in understanding the Company’s financial statements.  These accounting policies conform to accounting principles, generally accepted in the United States of America, and have been consistently applied in the preparation of the financial statements.

Basis of Presentation

These consolidated financial statements and related notes are prepared in accordance with generally accepted accounting principles in the United States and are expressed in US dollars. The Company’s fiscal year end is January 31.

Use of Estimates

The preparation of consolidated financial statements in conformity with United States 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 consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to long-lived assets and deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.

Cash and Cash Equivalents

The Company considers all highly liquid instruments with maturity of three months or less at the time of purchase to be cash equivalents. As of January 31, 2016 and January 31, 2015, respectively, the Company had cash, but no cash equivalents.

Technology and licensing rights (Intangible assets)

Technology and licensing rights are recorded at cost and capitalized, and are reviewed for impairment at a minimum of once per year or whenever events or changes in circumstances suggest a need for evaluation.

Advertising and Marketing Costs   

Advertising and marketing costs are expensed as incurred and were $73,510 during the year ended January 31, 2016 and $Nil in the year ended January 31, 2015.

Impairment of Long-Lived Assets

Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable through the estimated undiscounted cash flows expected to result from the use and eventual disposition of the assets. Whenever any such impairment exists, an impairment loss will be recognized for the amount by which the carrying value exceeds the fair value. During the year ended January 31, 2016 the Company impaired $3,500 in long-lived assets relative to the acquisition of a communications platform.  In fiscal 2015 there was no impairment of long-lived assets.

Fair Value Measurements

Pursuant to ASC 820, Fair Value Measurements and Disclosures and ASC 825, Financial Instruments, an entity is required to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 and 825 establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 and 825 prioritizes the inputs into three levels that may be used to measure fair value:

Level 1	Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.
Level 2	Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.
Level 3	Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.

The Company’s financial instruments consist principally of cash, accounts payable, and accrued liabilities. Pursuant to ASC 820 and 825, the fair value of cash is determined based on “Level 1” inputs, which consist of quoted prices in active markets for identical assets. The recorded values of all other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations.

Revenue Recognition

The Company recognizes revenue in accordance with ASC 605, Revenue Recognition. Revenue is recognized only when the price is fixed or determinable, persuasive evidence of an arrangement exists, the service has been provided, and collectability is reasonably assured.  As of January 31, 2016, no revenue has been recognized, as the Company has not commenced operations.

Cost of Revenue

Costs of revenue consist of the direct expenses incurred in order to generate revenue. Such costs are recorded as incurred. Our cost of revenue will consist consists primarily of fees associated with the operation of our social media venues and fulfillment of specific customer advertising campaigns related to our downloadable apps.

Stock-Based Compensation

The Company records stock-based compensation in accordance with ASC 718, Share-Based Payments, using the fair value method. All transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. Equity instruments issued to employees and the cost of the services received as consideration are measured and recognized based on the fair value of the equity instruments issued.

Basic and Diluted Net Income (Loss) Per Share

The Company computes net income (loss) per share in accordance with ASC 260, Earning per Share.  ASC 260 requires presentation of both basic and diluted earnings per share (EPS) on the face of the income statement. Basic EPS is computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing Diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive.

Recently issued accounting pronouncements

 In February 2015, the FASB issued ASU No. 2015-02, Consolidation (Topic 810), Amendments to the Consolidation Analysis that meant to clarify the consolidation reporting guidance in GAAP. This guidance is to be applied using a retrospective method or a modified retrospective method, as outlined in the guidance, and is effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2015. Early application is permitted. The Company has adopted the guidance and the adoption of this standard did not have an impact on the Company's consolidated financial position or results of operations.

In April 2015, the FASB issued ASU 2015-03, Interest – Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs, which requires an entity to present debt issuance costs related to a debt liability as a direct deduction from the debt liability rather than as an asset. ASU 2015-03 is effective retrospectively for fiscal years, and interim reporting periods within those years, beginning after December 15, 2015. As the Company does not currently have any debt obligations, the adoption of this standard will not impact the presentation of certain financial statement line items within the Company's balance sheets, results of operations, and related disclosures.

In September 2015, the FASB issued ASU 2015-16, Business Combinations (Topic 805): Simplifying the Accounting Measurement-Period Adjustments, which eliminates the requirement for an entity to retrospectively adjust the financial statements for measurement-period adjustments that occur in periods after a business combination is completed. ASU 2015-16 is effective prospectively for fiscal years, and interim reporting periods within those years, beginning after December 15, 2015. The adoption of this standard will not have an impact on the Company's financial position and results of operations.

In November 2015, the FASB issued ASU 2015-17, Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes, to simplify the presentation of deferred income taxes. The amendments in ASU 2015-17 require that deferred tax liabilities and assets be classified as non-current in a classified statement of financial position. The current requirement that deferred tax liabilities and assets of a tax-paying component of an entity be offset and presented as a single amount is not affected by the amendments in the update. ASU 2015-17 is effective for fiscal years beginning after December 15, 2016, and interim periods within those years, and may be applied either prospectively to all deferred tax liabilities and assets or retrospectively to all periods presented. The adoption of this standard will not have an impact on the Company's financial position.

In January 2016, the FASB issued ASU 2016-01, Financial Instruments - Overall: Recognition and Measurement of Financial Assets and Financial Liabilities. This new standard provides guidance on how entities measure certain equity investments and present changes in the fair value. This standard requires that entities measure certain equity investments that do not result in consolidation and are not accounted for under the equity method at fair value and recognize any changes in fair value in net income. ASU 2016-01 is effective for fiscal years beginning after December 31, 2017. The Company is currently evaluating the provisions of this guidance and assessing its impact on the Company's financial statements and disclosures.

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INTANGIBLE ASSETS

12 Months Ended

Jan. 31, 2016

INTANGIBLE ASSETS

INTANGIBLE ASSETS

NOTE 3: INTANGIBLE ASSETS

1. Stay Hydrated

On August 31, 2015, the Company executed an Asset Purchase Agreement with Kensington Marketing, Inc., a Nevada corporation, dated August 28, 2015 (the "Purchase Agreement"), to purchase a certain technology application known as “Stay Hydrated.”  In exchange for the technology application, the Company issued 1,500,000 restricted shares of the Company's common stock on December 9, 2015, valued at $150,000.

On January 11, 2016, the Company cancelled the agreement with Kensington Marketing, cancelled 1,500,000 shares of Common Stock issued to Kensington Marketing, and returned the “Stay Hydrated” application the Company acquired in exchange for the 1,500,000 shares.

A loss of $150,000 with respect to the divestiture and cancelation of the technology rights agreement was recognized in the profit and loss account.

2. Communications Platform  - Separation Degrees – One, Inc.

On January 1, 2016, the Company entered into a technology licensing and marketing support agreement with Separation Degrees – One, Inc. (“SDOI”) that will result in the development, licensing and management of on-going technology solutions and marketing campaigns for ESSI’s initiatives.  Additionally, the Company entered into an Asset Purchase Agreement with SDOI wherein the Company acquired a proprietary messaging and customer relationship management software platform from SDOI.

Under the terms of the agreements, the Company will issue to SDOI 1,000 shares of the Company’s Series A Voting Preferred Stock.  The Series A Voting Preferred Stock has the right to vote those shares of the Series A Voting Preferred Stock regarding any matter or action that is required to be submitted to the shareholders of the Company for approval.  The vote of each share of the Series A Voting Preferred Stock is equal to and counted as 10 times the votes of all of the shares of the Company’s (i) common stock, and (ii) other voting preferred stock issued and outstanding on the date of each and every vote or consent of the shareholders of the Company regarding each and every matter submitted to the shareholders of the Company for approval.

The Company obtained a third party valuation in respect of the issuance of the Series A Voting Preferred stock and recorded a technology licensing and marketing expense of $35,500 in respect of the valuation report. The third party valuation report was based on the following inputs as at January 1, 2016: (1) price per share of common stock of $0.007; (2) 28,426,349 common shares outstanding; 1,000 Series A Preferred shares issued 1/1/16; (3) A 17.5% premium over the combined common share value for the voting preferences; (4) 284,291,916,349 total voting shares and 284,263,490,000 voting rights represented 99.99% of the total.

As of January 31, 2016, 1,000 Series A Voting Preferred Stock had not yet been issued and the Company recorded $35,500 as liabilities for issuance of shares on the balance sheet.

Further under the terms of the aforementioned  technology licensing and marketing support agreement, the Company agreed to the issuance and DWAC of $35,000 worth of S-8 shares in ESSI Common Stock (issued at a 30% discount to the market close on the date of payment due (the 1st of every month), or a share price of $0.01 whichever is greater), to SDOI for ongoing monthly project and planned technical development/maintenance, production and staging server administration, ongoing marketing services and monthly advertising management.   The shares are to be issued on or before the 1st business day of each calendar month.  Additionally, the Company received invoices from SDOI totaling $73,510 for advertising services in the month ended January 31, 2016 which amounts shall also be settled by the issuance and DWAC of shares of S-8 Common stock (issued at a 30% discount to the market close on the date of payment due, or a share price of $0.01 whichever is greater), to SDOI

As of January 31, 2016, $98,510 worth of S-8 shares had not yet been issued and the Company recorded $98,510 as liabilities for issuance of common shares on the balance sheet.

On January 4, 2016 the Company entered into a further agreement with SDOI for the purchase of a discrete communications software platform, including custom developed libraries, the consideration for which was the issuance of 500,000 shares of common stock. The Company recorded the fair market value of $3,500 in respect of the software platform on the date of the agreement as intangible assets on the Company’s balance sheet.

As at fiscal year end the Company evaluated the asset for impairment and determined recovery of the value of the asset was indeterminate during the present stage of the Company’s execution of its business plan.  As a result we recorded an impairment loss of $3,500 which was recognized in the profit and loss account.

As of January 31, 2016, 500,000 shares of common stock had not yet been issued and the Company recorded $3,500 as liabilities for issuance of shares on the balance sheet.

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PREPAID EXPENSES

12 Months Ended

Jan. 31, 2016

PREPAID EXPENSES

PREPAID EXPENSES

NOTE 4: PREPAID EXPENSES

Prepaid expenses consist of certain compensation expense paid in advance of its due date.  As of January 31, 2016 and January 31, 2015, $1,000 and $0 has been prepaid, to be expensed in the next month, and is included in related party transactions (Note 6).

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NOTES PAYABLE

12 Months Ended

Jan. 31, 2016

NOTES PAYABLE

NOTES PAYABLE

NOTE 5: NOTES PAYABLE

As of January 31, 2016 notes payable consists of an unsecured convertible promissory note in the remaining sum of $232,450 (January 3, 2015 - $236,350). The note bears interest at a rate of 6% per annum, is due January 31, 2017, and is convertible into the Company’s common stock at a rate of $0.003 per share.  

During the fiscal year ended January 31, 2016, the holder of the note assigned $100,000 to an arms length third party who converted $3,900 of principal into 1,300,000 shares of the Company’s common stock at a rate of $0.003 per share.

As of January 31, 2016 and January 31, 2015, the Company has accrued $44,680 and $30,499, respectively, in interest on the convertible note payable.

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RELATED PARTY TRANSACTIONS

12 Months Ended

Jan. 31, 2016

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS

NOTE 6: RELATED PARTY TRANSACTIONS

As of January 31, 2016 and January 31, 2015, related parties are due a total of $316,088 and $244,295, respectively.

	January 31, 2016			January 31, 2015
Related party payable compensation (2)	$	18,333		$	58,250
Notes payable for loans to the Company (1)		-			22,000
Convertible notes payable for cash proceeds received(1)		251,045			164,045
Convertible notes payable for unpaid compensation (3)		59,000			-
Less: unamortized discount (3)		(12,290	)		-
Total convertible notes payable, net of unamortized discount		297,755			164,045
Total related party loans		297,755			186,045
Total related party transactions	$	316,088		$	244,295

Related party convertible notes payable consists of the following unsecured convertible promissory notes:

Description	Principal			Interest Rate		Conversion Rate	Maturity Date
Note Payable (1)	$	251,045			5%	FMV	On demand with 90 days written notice
Note Payable (3)	$	59,000			6%	80% of FMV	10/01/2017
Less: unamortized discount (3)		(12,290	)
Note Payable, net of unamortized discount	$	46,710

(1)   During the fiscal year ended January 31, 2016, a company controlled by the Company’s former Chairman of the Board and majority director contributed an additional $65,000 in proceeds to the demand convertible note payable on the same terms and conditions, and modified note to include the $22,000 in short term notes so that the principal balance of the convertible note payable as at the fiscal year ended January 31, 2016 totaled $251,045.

(2)   Effective December 17, 2015, Mr. Jeffery Taylor was appointed to serve as Chief Executive Officer of the Company and Mr. Don Lee Taylor was appointed to serve as Chief Financial Officer of the Company. On December 21, 2015 the Company entered into employment agreements with Mr. Jeffery Taylor and Mr. Don Lee Taylor for a period of 24 months, where after the contract may be renewed in one year terms at the election of both parties.  Jeffery Taylor shall receive an annual gross salary of $115,000 and Don Lee Taylor shall receive an annual gross salary of $105,000 payable in equal installments on the last day of each calendar month and which may be accrued until such time as the Company has sufficient cash flow to settle amounts payable.  Further under the terms of the respective agreements all inventions, innovations, improvements, know-how, plans, development, methods, designs, analyses, specifications, software, drawings, reports and all similar or related information (whether or not patentable or reduced to practice) which relate to any of the Company’s actual or proposed business activities and which are created, designed or conceived, developed or made by the Executive during the Executive’s past or future employment by the Company or any Affiliates, or any predecessor thereof (“Work Product”), belong to the Company, or its Affiliates, as applicable. During the year ended January 31, 2016, the Company accrued management fees in the amount of $9,583 to Mr. Jeffery Taylor and $8,750 to Mr. Don Lee Taylor. As of January 31, 2016, the Company had not made any cash payments regarding the fees, leaving a total of $18,333 on the balance sheet as related party accounts payable.

(3)   On October 1, 2015 the Company issued its former President a convertible promissory note in the principal amount of $59,000 for unpaid compensation.  The note bears interest at a rate of 6% per annum, matures on October 1, 2017, and contains a repayment provision which permits the holder to convert the debt into the Company's common stock at a rate of 80% of the fair market value of the common stock on the date of conversion.  The conversion discount of 20% of FMV results in a beneficial conversion feature.  As a result, the difference between the conversion rate and the market rate of $14,750 on the date of the transaction has been classified as a discount on the note.  As of January 31, 2016, the Company expensed $2,460 as amortization of the debt discount which is included as interest expense.  As of January 31, 2016, $12,290 of unamortized discount remains, and will be amortized over the next 20 months.

As of January 31, 2016 and January 31, 2015, the Company has accrued $16,053 and $4,306, respectively, in interest on related party loans.

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COMMON STOCK

12 Months Ended

Jan. 31, 2016

COMMON STOCK:

COMMON STOCK

NOTE 7: COMMON STOCK

Common Stock

The total number of authorized shares of common stock that may be issued by the Company is 650,000,000 shares with a par value of $0.0001.

On March 15, 2015, in accordance with his 2014 Employment Agreement, the Company issued 250,000 shares of restricted common stock, valued at $100,000, to its then President for cash in the amount of $250. As a result, additional paid in capital was reduced by $24,750.

On July 15, 2015, in accordance with his 2014 Employment Agreement, the Company issued 250,000 shares of restricted common stock, valued at $100,000, to its then President for cash in the amount of $250. As a result, additional paid in capital was reduced by $24,750.

On September 3, 2015, 4,966,667 shares of the Company’s issued and outstanding common stock were cancelled by the certificate holder.  As a result of this transaction, the shares were returned to treasury, and the total issued and outstanding shares of common stock was reduced to 26,176,334 shares.

On October 28, 2015, in accordance with his 2014 Employment Agreement, the Company issued 250,000 shares of restricted common stock, valued at $100,000, to its then President for cash in the amount of $250. As a result, additional paid in capital was reduced by $24,750.

On December 9, 2015, in accordance with a certain Asset Purchase Agreement dated August 28, 2015, the Company issued 1,500,000 shares of restricted common stock, valued at $150,000.

On November 19, 2015, in accordance with his 2015 Employment Agreement, the Company issued 500,000 shares of restricted common stock, valued at $40,000, to its then President for cash in the amount of $500. As a result, additional paid in capital was reduced by $49,500.

On January 11, 2016, the Company cancelled the agreement with Kensington Marketing, cancelled 1,500,000 shares of Common Stock issued to Kensington Marketing, and returned the “Stay Hydrated” application the Company acquired in exchange for the 1,500,000 shares.

On January 12, 2016, $3,900 of principal amount was converted into 1,300,000 shared of the Company’s common stock at a rate of $0.003 per share.

As of January 31, 2016 and January 31, 2015, respectively, 28,226,349 and 30,643,001 shares of the Company’s common stock were issued and outstanding.

Series A Voting Preferred Shares

On January 11, 2016, the Company’s Board of Directors (the “Board”) authorized the creation of 1,000 shares of Series A Voting Preferred Stock.  The holder of the shares of the Series A Voting Preferred Stock has the right to vote those shares of the Series A Voting Preferred Stock regarding any matter or action that is required to be submitted to the shareholders of the Company for approval.  The vote of each share of the Series A Voting Preferred Stock is equal to and counted as 10 times the votes of all of the shares of the Company’s (i) common stock, and (ii) other voting preferred stock issued and outstanding on the date of each and every vote or consent of the shareholders of the Company regarding each and every matter submitted to the shareholders of the Company for approval.   The Series A Voting Preferred Stock will not be convertible into Common Stock.

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STOCK OPTIONS

12 Months Ended

Jan. 31, 2016

STOCK OPTIONS

STOCK OPTIONS

NOTE 8:STOCK OPTIONS

The following table represents the number of options currently outstanding under the 2012 Employee Stock Option Plan:

Options Outstanding
			Remaining	Exercise Price		Weighted
		Number of	Contractual Life	times Number		Average
Exercise Price		Shares	(in years)	of Shares		Exercise Price
$	0.10	5,000,000	1.60	$	500,000	$0.10
$	0.25	1,500,000	1.60		375,000	$0.25
		6,500,000		$	875,000	$0.20

Options Activity			Weighted
	Number		Average
	of Shares		Exercise Price
Outstanding at January 31, 2015		6,500,000	$	0.20
Issued		-		-
Exercised		-		-
Expired / Cancelled		-		-
Outstanding at January 31, 2016		6,500,000	$	0.20

As of January 31, 2016 and January 31, 2015, the Company has granted a total of 6,500,000 options to purchase common stock shares. In connection with the options granted, a total of $2,665,000 has been recorded as deferred compensation, of which $153,750 and $205,000 has been expensed during the fiscal year ended January 31, 2016 and the year ended January 31, 2015, respectively. There remains $0 and $153,250 of deferred compensation as of January 31, 2016 and January 31, 2015, respectively.

Subsequent to the fiscal year end, in accordance with the terms of the underlying option agreements, upon the termination of services to the Company by the consultant and the officer holding the options, all outstanding stock options expired unexercised 90 days thereafter.

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RESTRICTED STOCK AWARDS

12 Months Ended

Jan. 31, 2016

RESTRICTED STOCK AWARDS

RESTRICTED STOCK AWARDS

NOTE 9: RESTRICTED STOCK AWARDS

On February 15, 2014, in connection with a certain Employment Agreement dated November 15, 2013, its then President was awarded the right to purchase 400,000 shares of the Company’s restricted common stock (the “Restricted Stock Units”, “RSUs”) at a per share price of $0.001 (the “2013 Stock Award”).  The 2013 Stock Award, valued at $640,000, vested periodically over the period beginning February 15, 2014 through November 15, 2014, at 100,000 RSUs per vesting period.  During the year ended January 31, 2015, the Company recorded deferred compensation in the amount of $640,000, which has been fully expensed in the current year for the 400,000 RSUs vested through January 31, 2015.  

On November 15, 2014, in connection with a certain Employment Agreement dated November 15, 2014, its then President was awarded the right to purchase 1,000,000 shares of the Company’s restricted common stock at a per share price of $0.001 (the “2014 Stock Award”).  The 2014 Stock Award, valued at $400,000, vests periodically over the period beginning November 15, 2014 through November 15, 2015, at 250,000 RSUs per vesting period.

On November 1, 2015, the Company entered into a new Employment Agreement with its then President (the “2015 Employment Agreement”). The Employment Agreement is for a term of one (1) year, and includes compensation in the amount of $36,000 per year, compensation for certain travel expenses, and grants a right to  purchase 2,000,000 shares of the Company’s common stock at par, which vest quarterly beginning November 1, 2015, at 500,000 shares per vesting period through August 1, 2016 (the “2015 Stock Award”). In connection with the 2015 Stock Award, $160,000 has been recorded as deferred compensation, to be amortized over the next 9 months.

As of January 31, 2016 and January 31, 2015, the Company has awarded a total of 2,000,000 and 1,400,000 Restricted Stock Units, respectively. In connection with the Stock Awards, a total of $1,200,000 has been recorded as deferred compensation, of which $340,000 and $740,000 has been expensed during the fiscal year ended January 31, 2016 and the fiscal year ended January 31, 2015, respectively.  Upon the former President’s resignation as an officer and director, effective December 17, 2015, all unvested stock awards were immediately cancelled.

The following table represents the number of Restricted Stock Units awarded (the "Stock Awards"):

Restricted Stock Units Activity				Weighted
	Number			Average
	of RSUs			Exercise Price
Outstanding at January 31, 2014		-			-
Awarded		1,400,000		$	0.001
Exercised / Vested		(650,000	)	$	0.001
Expired / Cancelled		-			-
Outstanding at January 31, 2015		750,000		$	0.001
Awarded		2,000,000		$	0.001
Exercised / Vested		(1,250,000	)	$	0.001
Expired / Cancelled		1,500,000			-
Outstanding at January 31, 2016		-		$	0.001

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INCOME TAXES - USD ($)

12 Months Ended

Jan. 31, 2016

Jan. 31, 2015

INCOME TAXES:

INCOME TAXES

NOTE 10: INCOME TAXES

The components of the net change in deferred tax asset at January 31, 2016 and January 31, 2015, the statutory tax rate, the effective tax rate and the amount of the valuation allowance are indicated below:

	January 31, 2016			January 31, 2015
Income (loss) before taxes	$	(907,216	)	$	(1,090,336	)
Statutory rate		34	%		34	%
Computed expected tax payable (recovery)	$	(308,450	)	$	(370,600	)
Non-deductible expenses		300			––
Change in valuation allowance		308,150			370,600
Reported income taxes	$	-		$	-

The significant components of the cumulative deferred income tax assets and liabilities at January 31, 2016 and January 31, 2015, are as follows:

	January 31, 2016			January 31, 2015
Deferred tax assets:
Net operating loss carry forward	$	3,300,650		$	2,990,600
Non-deductible expenses		1,900			-
Less valuation allowance		(3,298,750	)		(2,990,600	)
Net deferred tax asset	$	-		$	-

Deferred Tax Assets, Operating Loss Carryforwards

$ 3,275,800

$ 2,990,600

Non-deductible expenses

$ 1,900

$ 0

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SUBSEQUENT EVENTS

12 Months Ended

Jan. 31, 2016

SUBSEQUENT EVENTS:

SUBSEQUENT EVENTS

NOTE 11: SUBSEQUENT EVENTS

On February 1, 2016 the Company entered into a Consulting Agreement for certain marketing and administrative expertise where under the Company will pay $1,000 per month for a term of six months, with automatic six month renewal terms, and issue 100,000 shares of restricted stock as additional compensation.

On February 26, 2016 the Company announced it had canceled 1,000,000 shares of common stock, as part of a stock buyback program designed to increase current shareholder value by repurchasing and retiring existing outstanding common stock.

On March 7, 2016, the Company dismissed its independent registered public accounting firm, Seale & Beers, CPAs.  Seale & Beers and approved the engagement of BF Borgers, CPA PC as the Company’s new independent registered public accounting firm.

On March 18, 2016, Mike Hogue was issued a total of 100,000 shares of common stock in relation to a consulting agreement.  The shares were valued at market on the date of the contract, February 1, 2016, for a total of $250,000.

On March 22, 2016 we entered into a two-year lease commencing April 1, 2016 for a total of 253 square feet of office and 98 square feet of reception space. Monthly base rent for the period April 1, 2016 to March 31, 2017 is $526.50 per month and increases to $552.83 per month for the subsequent year ending March 31, 2018.  Operating costs for the first year of the lease are estimated at $258.06 per month.  The Company has remitted a security deposit in the amount of $817.24 in respect of the lease.  Further our officers and directors have executed a personal guarantee in respect of the aforementioned lease agreement.

On April 1, 2016 the Company filed a Form S-8 to register 5,000,000 shares of Common Stock, $0.00001 par value per share, under its 2016 Equity Incentive Plan.

On April 6, 2016 the Company issued a total of 1,200,000 shares of common stock valued at $0.01 per share in relation to a consulting agreement with SDOI.

On May 9, 2016 the Company issued 596,884 shares of common stock to an unrelated third party in respect to the assignment of the remaining balance of a convertible note in the principal amount of $96,100.   Upon assignment the conversion terms of the note were amended from $0.003 per share to a 40% discount to market based on the date immediately prior to the notice of conversion.  As a result the shares were issued in full settlement of the principal value of the note at 0.161 per share.

On May 16, 2016 the Company issued a total of 1,375,000 shares of common stock valued at $0.01 per share in relation to a consulting agreement with SDOI (ref: Note 3)

During the period February 1 to May 31, 2016 the Company received additional invoices for advertising services totaling $400,326 which amount shall be settled by issuance of S-8 shares per the terms of the agreement between the Company and SDOI. (ref: Note 3).

On June 1, 2016, the Company entered into a further amendment to the Technology Licensing and Marketing Agreement between SDOI and the Company. Under the Amendment:(1) SDOI will not be issued Series A Preferred Stock initially equal to the current total authorized common shares outstanding of 650,000,000; (2) Invoices for advertising services will be billed separately from the $35,000 standard monthly fee and will have the same terms as the monthly fee; i.e., the amount invoiced will be paid via the issuance of S-8 shares of ESSI Common Stock (issued at a 30% discount to the market VWAP on the date of payment due or a share price of $0.01, whichever is greater).

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Nature of business and continuance of operations (Policies)

12 Months Ended

Jan. 31, 2016

Nature of business and continuance of operations (Policies)

Going Concern

Going Concern

These financial statements have been prepared on a going concern basis, which implies that the Company will continue to realize its assets and discharge its liabilities in the normal course of business. The Company has not generated significant revenues to date and has never paid any dividends and is unlikely to pay dividends or generate significant earnings in the immediate or foreseeable future.  As at January 31, 2016, the Company had a working capital deficit of $709,805 and an accumulated deficit of $9,892,593. The continuation of the Company as a going concern is dependent upon the continued financial support from its shareholders, the ability to raise equity or debt financing, and the attainment of profitable operations from the Company's future business. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern.

The financial statements reflect all adjustments consisting of normal recurring adjustments, which, in the opinion of management, are necessary for a fair presentation of the results for the periods shown. The financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts of and classification of liabilities that might be necessary in the event the Company cannot continue in existence.

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Accounting Policies (Policies)

12 Months Ended

Jan. 31, 2016

Accounting Policies:

Basis of Presentation

Basis of Presentation

These consolidated financial statements and related notes are prepared in accordance with generally accepted accounting principles in the United States and are expressed in US dollars. The Company’s fiscal year end is January 31.

Use of Estimates

Use of Estimates

The preparation of consolidated financial statements in conformity with United States 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 consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to long-lived assets and deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.

Cash and Cash Equivalents, Policy

Cash and Cash Equivalents

The Company considers all highly liquid instruments with maturity of three months or less at the time of purchase to be cash equivalents. As of January 31, 2016 and January 31, 2015, respectively, the Company had cash, but no cash equivalents.

Technology and licensing rights (Intangible assets)

Technology and licensing rights (Intangible assets)

Technology and licensing rights are recorded at cost and capitalized, and are reviewed for impairment at a minimum of once per year or whenever events or changes in circumstances suggest a need for evaluation.

Advertising and Marketing Costs, Policy

Advertising and Marketing Costs   

Advertising and marketing costs are expensed as incurred and were $73,510 during the year ended January 31, 2016 and $Nil in the year ended January 31, 2015.

Impairment of Long-Lived Assets

Impairment of Long-Lived Assets

Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable through the estimated undiscounted cash flows expected to result from the use and eventual disposition of the assets. Whenever any such impairment exists, an impairment loss will be recognized for the amount by which the carrying value exceeds the fair value. During the year ended January 31, 2016 the Company impaired $3,500 in long-lived assets relative to the acquisition of a communications platform.  In fiscal 2015 there was no impairment of long-lived assets.

Fair Value Measurements

Fair Value Measurements

Pursuant to ASC 820, Fair Value Measurements and Disclosures and ASC 825, Financial Instruments, an entity is required to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 and 825 establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 and 825 prioritizes the inputs into three levels that may be used to measure fair value:

Level 1	Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.
Level 2	Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.
Level 3	Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.

The Company’s financial instruments consist principally of cash, accounts payable, and accrued liabilities. Pursuant to ASC 820 and 825, the fair value of cash is determined based on “Level 1” inputs, which consist of quoted prices in active markets for identical assets. The recorded values of all other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations.

Revenue Recognition

Revenue Recognition

The Company recognizes revenue in accordance with ASC 605, Revenue Recognition. Revenue is recognized only when the price is fixed or determinable, persuasive evidence of an arrangement exists, the service has been provided, and collectability is reasonably assured.  As of January 31, 2016, no revenue has been recognized, as the Company has not commenced operations.

Cost of Revenue, Policy

Cost of Revenue

Costs of revenue consist of the direct expenses incurred in order to generate revenue. Such costs are recorded as incurred. Our cost of revenue will consist consists primarily of fees associated with the operation of our social media venues and fulfillment of specific customer advertising campaigns related to our downloadable apps.

Stock-Based Compensation

Stock-Based Compensation

The Company records stock-based compensation in accordance with ASC 718, Share-Based Payments, using the fair value method. All transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. Equity instruments issued to employees and the cost of the services received as consideration are measured and recognized based on the fair value of the equity instruments issued.

Basic and Diluted Net Income (Loss) Per Share, Policy

Basic and Diluted Net Income (Loss) Per Share

The Company computes net income (loss) per share in accordance with ASC 260, Earning per Share.  ASC 260 requires presentation of both basic and diluted earnings per share (EPS) on the face of the income statement. Basic EPS is computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing Diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive.

Recently issued accounting pronouncements

Recently issued accounting pronouncements

 In February 2015, the FASB issued ASU No. 2015-02, Consolidation (Topic 810), Amendments to the Consolidation Analysis that meant to clarify the consolidation reporting guidance in GAAP. This guidance is to be applied using a retrospective method or a modified retrospective method, as outlined in the guidance, and is effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2015. Early application is permitted. The Company has adopted the guidance and the adoption of this standard did not have an impact on the Company's consolidated financial position or results of operations.

In April 2015, the FASB issued ASU 2015-03, Interest – Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs, which requires an entity to present debt issuance costs related to a debt liability as a direct deduction from the debt liability rather than as an asset. ASU 2015-03 is effective retrospectively for fiscal years, and interim reporting periods within those years, beginning after December 15, 2015. As the Company does not currently have any debt obligations, the adoption of this standard will not impact the presentation of certain financial statement line items within the Company's balance sheets, results of operations, and related disclosures.

In September 2015, the FASB issued ASU 2015-16, Business Combinations (Topic 805): Simplifying the Accounting Measurement-Period Adjustments, which eliminates the requirement for an entity to retrospectively adjust the financial statements for measurement-period adjustments that occur in periods after a business combination is completed. ASU 2015-16 is effective prospectively for fiscal years, and interim reporting periods within those years, beginning after December 15, 2015. The adoption of this standard will not have an impact on the Company's financial position and results of operations.

In November 2015, the FASB issued ASU 2015-17, Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes, to simplify the presentation of deferred income taxes. The amendments in ASU 2015-17 require that deferred tax liabilities and assets be classified as non-current in a classified statement of financial position. The current requirement that deferred tax liabilities and assets of a tax-paying component of an entity be offset and presented as a single amount is not affected by the amendments in the update. ASU 2015-17 is effective for fiscal years beginning after December 15, 2016, and interim periods within those years, and may be applied either prospectively to all deferred tax liabilities and assets or retrospectively to all periods presented. The adoption of this standard will not have an impact on the Company's financial position.

In January 2016, the FASB issued ASU 2016-01, Financial Instruments - Overall: Recognition and Measurement of Financial Assets and Financial Liabilities. This new standard provides guidance on how entities measure certain equity investments and present changes in the fair value. This standard requires that entities measure certain equity investments that do not result in consolidation and are not accounted for under the equity method at fair value and recognize any changes in fair value in net income. ASU 2016-01 is effective for fiscal years beginning after December 31, 2017. The Company is currently evaluating the provisions of this guidance and assessing its impact on the Company's financial statements and disclosures.

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Schedule of Related Party Transactions (Tables)

12 Months Ended

Jan. 31, 2016

Schedule of Related Party Transactions:

Schedule of Related Party Transactions

As of January 31, 2016 and January 31, 2015, related parties are due a total of $316,088 and $244,295, respectively.

	January 31, 2016			January 31, 2015
Related party payable compensation (2)	$	18,333		$	58,250
Notes payable for loans to the Company (1)		-			22,000
Convertible notes payable for cash proceeds received(1)		251,045			164,045
Convertible notes payable for unpaid compensation (3)		59,000			-
Less: unamortized discount (3)		(12,290	)		-
Total convertible notes payable, net of unamortized discount		297,755			164,045
Total related party loans		297,755			186,045
Total related party transactions	$	316,088		$	244,295

Schedule of Related Party Convertible Notes Payable

Related party convertible notes payable consists of the following unsecured convertible promissory notes:

Description	Principal			Interest Rate		Conversion Rate	Maturity Date
Note Payable (1)	$	251,045			5%	FMV	On demand with 90 days written notice
Note Payable (3)	$	59,000			6%	80% of FMV	10/01/2017
Less: unamortized discount (3)		(12,290	)
Note Payable, net of unamortized discount	$	46,710

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Schedule of Stock Options (Tables)

12 Months Ended

Jan. 31, 2016

Schedule of Stock Options:

Schedule of Stock Options Outstanding

Options Outstanding
			Remaining	Exercise Price		Weighted
		Number of	Contractual Life	times Number		Average
Exercise Price		Shares	(in years)	of Shares		Exercise Price
$	0.10	5,000,000	1.60	$	500,000	$0.10
$	0.25	1,500,000	1.60		375,000	$0.25
		6,500,000		$	875,000	$0.20

Schedule of Stock Options Activity

Options Activity			Weighted
	Number		Average
	of Shares		Exercise Price
Outstanding at January 31, 2015		6,500,000	$	0.20
Issued		-		-
Exercised		-		-
Expired / Cancelled		-		-
Outstanding at January 31, 2016		6,500,000	$	0.20

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Schedule of Restricted Stock Awards (Tables)

12 Months Ended

Jan. 31, 2016

Schedule of Restricted Stock Awards

Schedule of Restricted Stock Units Activity

The following table represents the number of Restricted Stock Units awarded (the "Stock Awards"):

Restricted Stock Units Activity				Weighted
	Number			Average
	of RSUs			Exercise Price
Outstanding at January 31, 2014		-			-
Awarded		1,400,000		$	0.001
Exercised / Vested		(650,000	)	$	0.001
Expired / Cancelled		-			-
Outstanding at January 31, 2015		750,000		$	0.001
Awarded		2,000,000		$	0.001
Exercised / Vested		(1,250,000	)	$	0.001
Expired / Cancelled		1,500,000			-
Outstanding at January 31, 2016		-		$	0.001

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Schedule of Income Tax Expense (Benefit) (Tables)

12 Months Ended

Jan. 31, 2016

Schedule of Income Tax Expense (Benefit) (Tables):

Schedule of Effective Income Tax Rate Reconciliation

The components of the net change in deferred tax asset at January 31, 2016 and January 31, 2015, the statutory tax rate, the effective tax rate and the amount of the valuation allowance are indicated below:

	January 31, 2016			January 31, 2015
Income (loss) before taxes	$	(907,216	)	$	(1,090,336	)
Statutory rate		34	%		34	%
Computed expected tax payable (recovery)	$	(308,450	)	$	(370,600	)
Non-deductible expenses		300			––
Change in valuation allowance		308,150			370,600
Reported income taxes	$	-		$	-

Schedule of Significant Components of Deferred Tax Assets and Liabilities

The significant components of the cumulative deferred income tax assets and liabilities at January 31, 2016 and January 31, 2015, are as follows:

	January 31, 2016			January 31, 2015
Deferred tax assets:
Net operating loss carry forward	$	3,300,650		$	2,990,600
Non-deductible expenses		1,900			-
Less valuation allowance		(3,298,750	)		(2,990,600	)
Net deferred tax asset	$	-		$	-

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Nature of business and continuance of operations (Details) - USD ($)	Jan. 31, 2016	Jan. 11, 2016	Aug. 31, 2015
Nature of business and continuance of operations Details
Issued restricted shares of the Company's common stock			1,500,000
Issued restricted shares of the Company's common stock, value			$ 1,500,000
Cancelled shares of Common Stock issued to Kensington Marketing		1,500,000
Company acquired in exchange for the shares		1,500,000
Board of Directors authorized shares of Series A Voting Preferred Stock		1,000
Company agreed to issue shares of common stock as consideration for the Asset Purchase Agreement with SDOI		500,000
Going Concern (Narrative)
Working Capital Deficit	$ 709,805
Accumulated Deficit	$ 9,892,593

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Significant Accounting Policies (Details) - USD ($)	12 Months Ended
	Jan. 31, 2016	Jan. 31, 2015
Advertising and Marketing Costs (Narrative)
Advertising and marketing costs	$ 73,510	$ 0
Impairment of Long-Lived Assets (Narrative)
Impairment of Long-Lived Assets	$ 3,500

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Intangible Assets (Details) - USD ($)	Jan. 31, 2016	Jan. 11, 2016	Jan. 04, 2016	Aug. 31, 2015
Stay Hydrated (Narrative)
Issued restricted shares of the Company's common stock				1,500,000
Issued restricted shares of the Company's common stock, value				$ 150,000
Cancelled shares of Common Stock issued to Kensington Marketing		1,500,000
Company acquired in exchange for the shares		1,500,000
Divestiture and cancelation of the technology rights agreement	$ 150,000
Communications Platform - Separation Degrees - One, Inc:
Issue to SDOI shares of the Company's Series A Voting Preferred Stock		1,000
Technology licensing and marketing expense	$ 35,500
Third party valuation report price per share of common stock	$ 0.007
Common shares outstanding	28,426,349
Series A Preferred shares issued	1,000
A premium over the combined common share value for the voting preferences	17.50%
Total voting shares	284,291,916,349
Total voting rights	284,263,490,000
Total voting shares and rights percent	99.99%
1,000 Series A Voting Preferred Stock had not yet been issued and recorded as liabilities	$ 35,500
Company agreed to the issuance and DWAC worth of S-8 shares in ESSI Common Stock	35,000
Company received invoices from SDOI for advertising services during the period	73,510
S-8 shares had not yet been issued and the Company recorded as liabilities for issuance	98,510
Consideration for which was the issuance of shares of common stock			500,000
Fair market value in respect of the software platform			$ 3,500
Recorded an impairment loss	$ 3,500
Shares of common stock had not yet been issued (in shares)	500,000
Company recorded as liabilities for issuance of shares	$ 3,500

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Prepaid Expenses (Details) - USD ($)	Jan. 31, 2016	Jan. 31, 2015
Prepaid Expenses Details
Prepaid expenses	$ 1,000	$ 0

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Notes Payable (Details) - USD ($)	Jan. 31, 2016	Jan. 31, 2015
Notes Payable Details
Unsecured convertible promissory	$ 232,450	$ 236,350
Note bears interest at a rate per annum	6.00%	6.00%
Convertible Promissory Note, Conversion Rate	$ 0.003	$ 0.003
Accrued interest	$ 44,680	$ 30,499

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Convertible notes payable during the period (Details)	12 Months Ended
	Jan. 31, 2016 USD ($) $ / shares shares
Convertible notes payable during the period
Note assigned to an arms length third party	$ 100,000
Principle amount convertible	$ 3,900
Principle converted into shares of the Company's common stock | shares	1,300,000
Common stock at a rate per share | $ / shares	$ 0.003

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Related Party Transactions (Details) - USD ($)	Jan. 31, 2016	Jan. 31, 2015
Related Party Transactions Details
Related party payable compensation (2)	$ 18,333	$ 58,250
Notes payable for loans to the Company (1)	0	22,000
Convertible notes payable for cash proceeds received (1)	251,045	164,045
Convertible notes payable for unpaid compensation (3)	59,000	0
Less: unamortized discount (3)	(12,290)	0
Total convertible notes payable, net of unamortized discount	297,755	164,045
Total related party loans	297,755	186,045
Total related party transactions	$ 316,088	$ 244,295

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Related party convertible notes payable consists of the following (Details)	12 Months Ended
	Jan. 31, 2016 USD ($)
Principal
Note Payable (1)	$ 251,045
Note Payable (3)	59,000
Less: unamortized discount (3)	(12,290)
Note Payable, net of unamortized discount	$ 46,710
Interest Rate
Note Payable (1) Interest Rate	5.00%
Note Payable (3) Interest Rate	6.00%
Note Payable (1) Conversion Rate	fmv
Note Payable (3) Conversion Rate	80% of fmv
Note Payable (1) Maturity Date	on demand with 90 days written notice
Note Payable (3) Maturity Date	maturity date 10/01/2017

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Related party convertible promissory notes during the period (Details)	12 Months Ended
	Jan. 31, 2016 USD ($)
Related party convertible promissory notes during the period:
Former Chairman of the Board and majority director contributed an additional in proceeds	$ 65,000
Modified note to include in short term notes	22,000
Principal balance of the convertible note payable totaled	251,045
Jeffery Taylor shall receive an annual gross salary	115,000
Don Lee Taylor shall receive an annual gross salary	105,000
Accrued management fees in the amount to Mr. Jeffery Taylor	9,583
Accrued management fees in the amount to Mr. Lee Taylor	$ 8,750

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Related party convertible promissory notes (Narrative) (Details) - USD ($)	Jan. 31, 2016	Oct. 01, 2015	Jan. 31, 2015
Related party convertible promissory notes (Narrative) details:
Issued former President a convertible promissory note in the principal amount		$ 59,000
Note bears interest at a rate per annum		6.00%
Repayment provision permits the holder to convert the debt into common stock at a rate of the fair market value		80.00%
Conversion discount of FMV		20.00%
Discount on the note		$ 14,750
Amortization of debt discount	$ 2,460
Unamortized discount	12,290
Related party accounts payable	18,333
Accrued interest	$ 16,053		$ 4,306

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Common Stock (Details) - USD ($)	Jan. 31, 2016	Jan. 12, 2016	Jan. 11, 2016	Dec. 09, 2015	Nov. 19, 2015	Oct. 28, 2015	Sep. 03, 2015	Jul. 15, 2015	Mar. 15, 2015
Common Stock
Total number of authorized shares of common stock that may be issued	650,000,000
Authorized shares of common stock, par value	$ 0.0001
Issued shares of restricted common stock to then President					500,000	250,000		250,000	250,000
Issued shares of restricted common stock to then President, value of shares					40,000	100,000		100,000	100,000
Issued shares of restricted common stock to then President, for cash					$ 500	$ 250		$ 250	$ 250
Additional paid in capital reduced by the amount					$ 49,500	$ 24,750		$ 24,750	$ 24,750
Shares of Company's issued and outstanding common stock cancelled by the certificate holder							4,966,667
Total issued and outstanding shares of common stock was reduced							26,176,334
Issued shares of restricted common stock in accordance with a certain Asset Purchase Agreement				1,500,000
Issued shares of restricted common stock in accordance with a certain Asset Purchase Agreement, value				$ 150,000
Shares of Common Stock issued to Kensington Marketing canceled			1,500,000
Company returned "Stay Hydrated" application acquired in exchange for the shares			1,500,000
Amount of principal converted		$ 3,900
Amount of principal converted into shares of the Company's common stock		1,300,000
Amount of principal converted into shares of the Company's common stock at rate per share		$ 0.003
Series A Voting Preferred Shares
Creation of shares of Series A Voting Preferred Stock authorized			1,000

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Stock Options (Narrative) (Details)	12 Months Ended
	Jan. 31, 2016 USD ($) shares	Jan. 31, 2015 USD ($) shares
Stock Options (Narrative) Details
Total options granted to purchase common stock shares | shares	6,500,000	6,500,000
Total amount recorded as deferred compensation	$ 2,665,000
Amount expensed on the options granted during the period	153,750	$ 205,000
Remaining deferred compensation	$ 0	$ 153,250
All outstanding stock options expired if unexercised thereafter (in days)	90

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Employee Stock Option Plan Options Outstanding (Details)	12 Months Ended
	Jan. 31, 2016 USD ($) $ / shares shares
Exercise Price
ESOP Options Outstanding, Exercise Price	$ 0.10
ESOP Options Outstanding, Exercise Price	$ 0.25
Number of Shares
ESOP Options Outstanding, Number of shares | shares	5,000,000
ESOP Options Outstanding, Number of shares | shares	1,500,000
ESOP Options Outstanding, Total Number of shares | shares	6,500,000
Remaining Contractual Life (in years)
ESOP Options Outstanding, Remaining Life (in years)	1.60
ESOP Options Outstanding, Remaining Life (in years)	1.60
Exercise Price times Number of Shares
ESOP Options Outstanding, Exercise Price times Number of Shares | $	$ 500,000
ESOP Options Outstanding, Exercise Price times Number of Shares | $	375,000
ESOP Options Outstanding, Exercise Price times Number of Shares Total | $	$ 875,000
Weighted Average Exercise Price
ESOP Options Outstanding, Weighted Avg Exercise Price	$ 0.10
ESOP Options Outstanding, Weighted Avg Exercise Price	0.25
ESOP Options Outstanding, Weighted Avg Exercise Price	$ 0.20

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Employee Stock Option Plan Options Activity (Details)	12 Months Ended
	Jan. 31, 2016 $ / shares shares
Number of Shares (Options Activity)
Outstanding at January 31, 2015	6,500,000
Issued	0
Exercised	0
Expired / Cancelled	0
Outstanding at January 31, 2016	6,500,000
Weighted Average Exercise Price (Options Activity)
Outstanding at January 31, 2015 | $ / shares	$ 0.20
Outstanding at January 31, 2016 | $ / shares	$ 0.20

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Restricted Stock Awards (Narrative) (Details)	Jan. 31, 2016 USD ($) shares	Nov. 01, 2015 USD ($) shares	Jan. 31, 2015 shares	Nov. 15, 2014 USD ($) $ / shares shares	Feb. 15, 2014 USD ($) $ / shares shares
Restricted Stock Awards (Narrative) Details
Awarded right to purchase shares of restricted common stock to then President (the "Restricted Stock Units", "RSUs") | shares				1,000,000	400,000
Awarded right to purchase shares of restricted common stock to then President at per share price (the "2013 Stock Award") | $ / shares					$ 0.001
The 2013 Stock Award valued | $					$ 640,000
Number of RSUs per vesting period | shares				250,000	100,000
Awarded right to purchase shares of restricted common stock to then President at per share price (the "2014 Stock Award") | $ / shares				$ 0.001
The 2014 Stock Award valued | $				$ 400,000
Compensation under Employment Agreement with its then President per year | $		$ 36,000
Term of the Employment Agreement (in years)		1
Right to purchase shares of the Company's common stock at par under the Employment Agreement | shares		2,000,000
Number of shares per vesting period | shares		500,000
Amount recorded as deferred compensation to be amortized over the next 9 months | $		$ 160,000
Total Restricted Stock Units awarded | shares	2,000,000		1,400,000
Total amount recorded as deferred compensation | $	$ 1,200,000

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Restricted Stock Awards (Narrative) - During the period (Details) - USD ($)	12 Months Ended
	Jan. 31, 2016	Jan. 31, 2015
Restricted Stock Awards (Narrative) - During the period Details
Deferred compensation recorded during the period fully expensed in the current year		$ 640,000
RSUs vested through January 31, 2015		400,000
Deferred compensation recorded during the period	$ 340,000	$ 740,000

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Restricted Stock Units awarded (Details)	12 Months Ended
	Jan. 31, 2016 $ / shares shares
Number of RSUs
Outstanding at January 31, 2014 | shares	0
Awarded | shares	1,400,000
Exercised / Vested | shares	(650,000)
Expired / Cancelled | shares	0
Outstanding at January 31, 2015 | shares	750,000
Awarded | shares	2,000,000
Exercised / Vested | shares	(1,250,000)
Expired / Cancelled | shares	1,500,000
Outstanding at January 31, 2016 | shares	0
Weighted Average Exercise Price (Restricted Stock Units )
Outstanding at January 31, 2014 | $ / shares	$ 0.000
Awarded | $ / shares	0.001
Exercised / Vested | $ / shares	0.001
Expired / Cancelled | $ / shares	0.000
Outstanding at January 31, 2015 | $ / shares	0.001
Awarded | $ / shares	0.001
Exercised / Vested | $ / shares	0.001
Expired / Cancelled | $ / shares	0.000
Outstanding at January 31, 2016 | $ / shares	$ 0.001

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Income Tax Reconciliation (Details) - USD ($)	12 Months Ended
	Jan. 31, 2016	Jan. 31, 2015
Income Tax Reconciliation Details
Income (loss) before taxes	$ (907,216)	$ (1,090,336)
Statutory rate	34.00%	34.00%
Computed expected tax payable (recovery)	$ (308,450)	$ (370,600)
Non-deductible expenses	300	0
Change in valuation allowance	308,150	370,600
Reported income taxes	$ 0	$ 0

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Components of Deferred income tax assets and liabilities (Details) - USD ($)	Jan. 31, 2016	Jan. 31, 2015
Deferred tax assets:
Net operating loss carry forward	$ 3,300,650	$ 2,990,600
Non-deductible expenses	1,900	0
Less valuation allowance	(3,298,750)	(2,990,600)
Net deferred tax asset	$ 0	$ 0

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Subsequent Events (Details)	Jun. 01, 2016 USD ($) shares	May 16, 2016 $ / shares shares	May 09, 2016 USD ($) $ / shares shares	Apr. 06, 2016 $ / shares shares	Apr. 01, 2016 $ / shares shares	Mar. 22, 2016 USD ($)	Mar. 18, 2016 shares	Feb. 26, 2016 shares	Feb. 01, 2016 USD ($) shares
Subsequent Events Details
Amount paid per month for marketing and administrative expertise									$ 1,000
Term of the Consulting Agreement (in months)									6
Issued shares of restricted stock as additional compensation | shares									100,000
Shares of common stock canceled as part of a stock buyback program | shares								1,000,000
Issued shares of common stock to Mike Hogue | shares							100,000
Market value of common shares issued to Mike Hogue on date of contract									$ 250,000
Term of lease (in years)						2
Monthly base rent for the period April 1, 2016 to March 31, 2017						$ 526.50
Monthly base rent increased to for the subsequent year ending March 31, 2018						552.83
Operating costs for the first year of the lease estimated per month						258.06
Amount of security deposit remitted						$ 817.24
Shares of common stock registered under 2016 Equity Incentive Plan | shares					5,000,000
Shares of common stock registered under 2016 Equity Incentive Plan, par value | $ / shares					$ 0.00001
Issued shares of common stock in relation to consulting agreement with SDOI | shares		1,375,000		1,200,000
Issued shares of common stock in relation to consulting agreement with SDOI, value per share | $ / shares		$ 0.01		$ 0.01
Issued shares of common stock to an unrelated third party | shares			596,884
Assignment of the remaining balance of a convertible note in the principal			$ 96,100
Initial conversion terms of the note (per share) | $ / shares			$ 0.003
Amended conversion terms of the note (percent discount to market based on the date)			40.00%
Shares were issued in full settlement of the principal value of the note, per share | $ / shares			$ 0.161
SDOI will not be issued Series A Preferred Stock initially equal to the current total authorized common shares outstanding | shares	650,000,000
Standard monthly fee under Technology Licensing and Marketing Agreement	$ 35,000

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Subsequent Events - During the period (Details)	4 Months Ended
	May 31, 2016 USD ($)
Subsequent Events - During the period Details
Company received additional invoices for advertising services which shall be settled by issuance of S-8 shares per the terms	$ 400,326