10-Q/A

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q/A
(Amendment No. 1)

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

For the quarterly period ended March 31, 2015

or

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

For the transition period from ___________________ to ______________________

Commission file number 000-55298

Mike the Pike Productions, Inc.
(Exact name of registrant as specified in its charter)
Wyoming	47-2131970
(State or other jurisdiction of incorporation or organization)	(I.R.S. Employer Identification No.)

9419 East San Salvador, Suite 105-B8, Scottsdale, AZ	85258
(Address of principal executive offices)	(Zip Code)

Registrant’s telephone number, including area code:  (310) 986-2734

___________________________________________________________________________

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

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

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   o

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      o	Accelerated filer                            o
Non-accelerated filer        o (Do not check if a smaller reporting company)	Smaller reporting company          x

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act).  Yes   o   No  x

As of May 20, 2015, the Registrant has 2,242,000,000 shares of common stock outstanding.

Table of Contents

		Page(s)
Part I.	FINANCIAL INFORMATION	3
Item 1.	Financial Statements	3
	Consolidated Balance Sheets	4
	Consolidated Statements of Operations	5
	Consolidated Statements of Cash Flow	6
	Consolidated Statements of Changes In Stockholders' Deficit	7
	Notes to the Consolidated Financial Statements	8 - 13
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	14
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	15
Item 4.	Controls and Procedures	15
Part II.	OTHER INFORMATION	16
Item 1.	Legal Proceedings	16
Item 1A.	Risk Factors	16
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	16
Item 3.	Defaults upon Senior Securities	16
Item 4.	Mine Safety Disclosures	16
Item 5.	Other Information	16
Item 6.	Exhibits	16
SIGNATURES		17

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PART I – FINANCIAL INFORMATION

ITEM 1. FINANCIAL STATEMENTS

Table of Contents	Page
Financial Statements:
Consolidated Balance Sheets at March 31, 2015 (Unaudited) and December 31, 2014	4
Consolidated Statements of Operations for the Three Months Ended March 31, 2015 and March 31, 2014 (Unaudited)	5
Consolidated Statements of Cash Flows for the Three Months Ended March 31, 2015 and March 31, 2014 (Unaudited)	6
Consolidated Statements of Changes in Stockholders’ Deficit for the Year Ended December 31, 2014 and Three Months Ended March 31, 2015 (Unaudited)	7
Notes to Consolidated Financial Statements	8 to 13

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Mike The Pike Productions, Inc.

CONSOLIDATED BALANCE SHEETS

	MARCH 31,			DECEMBER 31,
	2015			2014
ASSETS	(Unadited)
Current Assets
Cash	$	-		$	-
Total Current Assets		-			-
Fixed Assets
Furniture and equipment net of depreciation		270			360
Other Assets
Intangible asset, net of amortization (Note 4)		337,499			344,883
Investment in Partnership (Note 10)		45,783			45,783
Total Other Assets		383,282			390,616
TOTAL ASSETS	$	383,552		$	390,976
LIABILITIES AND STOCKHOLDERS’ EQUTIY (DEFICIT)
LIABILITIES
Current Liabilities
Cash Overdraft	$	4,987		$	5,229
Accounts Payable		6,000			6,000
Accrued Taxes Payable		9,404			9,404
Accrued Interest Payable		373,436			351,742
Accrued Salaries ( Note 5)		135,000			120,000
Due to related party (Note 9)		111,895			103,744
Notes Payable (Note 6)		809,060			809,060
Derivative Liability		701,556			701,556
Total Current Liabilities		2,151,338			2,106,735
TOTAL LIABILITIES		2,151,338			2,106,735
STOCKHOLDERS’ EQUITY (DEFICIT)
Preferred Stock, $.001par value 100,000,000      Authorized 2,253,999 Issued and Outstanding at March 31, 2015 and December 31, 2014.		2,253			2,253
Common Stock, $.001 par value 2,249,000,000      Authorized 2,242,000,000 Issued and Outstanding at March 31, 2015 and December 31, 2014.		2,242,000			2,242,000
Additional paid-in-capital		(997,433	)		(998,933)	)
Accumulated deficit		(3,014,606	)		(2,961,079)	)
Total Stockholders’ Equity (Deficit)		(1,767,786	)		(1,715,759)	)
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)	$	383,552		$	390,976

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

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Mike The Pike Productions, Inc.

CONSOLIDATED STATEMENTS OF OPERATIONS

For The Three Months Ended March 31, 2015 and 2014

(Unaudited) 

	2015			2014
REVENUES:	$	-		$	-
Total Revenues		-			-
OPERATING EXPENSES:
General and Administrative:
Amortization and depreciation		7,423			7,423
Salaries		15,000			16,618
Professional Fees		6,305			2,500
Other General and administrative expense		3,104			2,995
Total Operating Expenses		31,832			29.537
Net operating loss		(31,832	)		(29,537)	)
OTHER INCOME (EXPENSE)
Finance and interest fees		(21,695	)		(20,832)	)
Loan Discounts		-			(6,250)	)
NET INCOME (LOSS)	$	(53,527	)	$	(56,619)	)
Basic and Diluted Loss per Common Share	$	(0.00	)		(0.00)	)
Weighted Average Number of Common Shares Outstanding		2,242,000,000			2,146,000,000

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

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Mike The Pike Productions, Inc.

CONSOLIDATED STATEMENTS OF CASH FLOWS

For The Three Months Ended March 31, 2015 and 2014

(Unaudited)

	2015			2014
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss for the period	$	(53,527	)	$	(56,619	)
Adjustments to reconcile net loss to net cash provided
By operating activities:
Amortization		7,333			7,333
Depreciation		90			90
Capital contribution of rent		1,500			1,500
Discounts on potential loan conversions					6.250
Changes in operating assets and Liabilities:
Increase/ (decrease) in cash overdraft		(241)			3,018
Increase/ (decrease) in accounts payable		-			-
Increase/ (decrease) in accrued salaries		15,000			15,000
Increase/ (decrease) in accrued interest payable		21,695			20,833
Net cash used in operating activities		(8,150)			2,595
CASH FLOWS FROM INVESTING ACTIVITIES
Payments to partnership		-			(800)
Net cash provided by (used in) investing activities		-			(800)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds  from loans from stockholder		8,150			800
Proceeds  from common stock sales		-			-
Net cash provided by (used in) financing activities		8.150			800
Net increase (decrease) in cash and cash equivalents		-			(2,595)
Cash and cash equivalents - beginning of period		-			2,595
Cash and cash equivalents - end of period	$	-		$	-
Interest Paid		-			-
Income Taxes Paid		-			-

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

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Mike The Pike Productions, Inc.

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS’ DEFICIT

For The Year Ended December 31, 2014 and Three Months Ended March 31, 2015

	Preferred Shares					Common Stock				Additional Paid-In			Accumulated			Total Stockholders'
	Shares			Value		Shares		Amount		Capital			Deficit			Equity
Balance - December 31, 2013		2,378,999		$	2,378		2,146,000,000	$	2,146,000	$	(933,058	)	$	(2,679,451	)	$	(1,464,431	)
Contribution of Rent											6,000						6,000
Issuance of common stock for services							96,000,000		96,000		(72,000)						(24,000)
Retirement of Preferred Shares		(125,000	)		(125)						125
Net Loss December 31, 2014														(281,628	)		(281,628)
Balance - December 31, 2014		2,253,999		$	2,253		2,242,000,000	$	2,242,000	$	(998,933	)	$	(2,961,079	)	$	(1,715,759)
Contribution of Rent											1,500						1,500
Net Loss March 31, 2015														(53,527	)		(53,527)
Balance - March 31, 2015 (Unaudited)		2,253,999		$	2,253		2,242,000,000	$	2,242,000	$	(997,433)		$	(3,014,606)		$	(1,767,786)

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

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Mike The Pike Productions, Inc.

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

March 31, 2015 and 2014

(Unaudited)

NOTE 1 - SIGNIFICANT ACCOUNTING POLICIES

A. ORGANIZATION AND OPERATIONS

Mike The Pike Productions, Inc. (the “Company”) is the successor entity to the business of Pine Ridge Holdings Inc. a corporation formed in Nevada in 2001.

Prior to August, 2009 the Company was a Nevada corporation named Pine Ridge Holdings, Inc. engaged in the business of providing energy generation products.  On April 24th 2009 Kevin May resigned and transferred ownership of shares to Mark B. Newbauer who was appointed President and CEO.  On August 5th, 2009, the name was changed from Pine Ridge Holdings, Inc. to Mike The Pike Productions, Inc.

On December 6, 2009, the Company acquired all of the assets of Mike The Pike Productions, Inc. of Wyoming in exchange for 10,000,000 restricted shares of common stock.  Concurrently with the Acquisition, the management of the Wyoming Corporation took control of the Board of Directors of the Company and the assets of the Company related to the energy business were spun-off to entity controlled by the previous management of the Company.  On October 5, 2010 a merger was formed to re-domicile the company in Wyoming and Mike The Pike Productions, Inc. survived the merger as a Wyoming Company.  

B. PRINCIPALS OF CONSOLIDATION

These consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries St. James Films LLC incorporated in the state of Nevada and ServeNation, Inc. (inactive) and 50% interest in Spokefish Publishing, LLP. All material inter-company balances and transactions were eliminated upon consolidation.

C. BASIS OF ACCOUNTING

The Company utilizes the accrual method of accounting, whereby revenue is recognized when earned and expenses when incurred.  The financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information.  As such, the financial statements do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements.  In the opinion of management, all adjustments considered necessary for a fair presentation have been included and these adjustments are of a normal recurring nature.

D. USE OF ESTIMATES

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

E. CASH AND CASH EQUIVALENTS

Cash and cash equivalents include cash on hand; cash in banks and any highly liquid investments with maturity of three months or less at the time of purchase. The Company maintains cash and cash equivalent balances at several financial institutions, which are insured by the Federal Deposit Insurance Corporation up to $250,000.

F. COMPUTATION OF EARNINGS PER SHARE

Net income per share is computed by dividing the net income by the weighted average number of common shares outstanding during the period.   Due to the net loss, the options and stock conversion of debt are not used in the calculation of earnings per share because the stock conversions and options are considered to be antidilutive.

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G. INCOME TAXES

The Company accounts for income taxes under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis and operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.

The Company’s management has reviewed the Company’s tax positions and determined there were no outstanding, or retroactive tax positions with less than a 50% likelihood of being sustained upon examination by the taxing authorities, therefore the implementation of this standard has not had a material effect on the Company.

H. REVENUE RECOGNITION

Revenue for license fees is recognized upon the execution and closing of the contract for the amount of the contract. Contract fees are generally due based upon various progress milestones. Revenue from contract payments are estimated and accrued as earned. Any adjustments between actual contract payments and estimates are made to current operations in the period they are determined.

I. FAIR VALUE MEASUREMENT

The Company determines the fair value of a financial instrument as the amount at which the instrument could be exchanged in a current transaction between willing parties, other than in a forced sale or liquidation. The carrying amounts reported in the balance sheet for cash, accounts receivable, inventory, accounts payable and accrued expenses, and loans payable approximate their fair market value based on the short-term maturity of these instruments.

Fair value measurements are determined based on the assumptions that market participants would use in pricing an asset or liability.  US GAAP establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. The established fair value hierarchy prioritizes the use of inputs used in valuation methodologies into the following three levels:

● Level 1: Quoted prices (unadjusted) for identical assets or liabilities in active markets. A quoted price in an active market provides the most reliable evidence of fair value and must be used to measure fair value whenever available.

● Level 2: Significant other observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data.

● Level 3: Significant unobservable inputs that reflect a reporting entity’s own assumptions about the assumptions that market participants would use in pricing an asset or liability. For example, level 3 inputs would relate to forecasts of future earnings and cash flows used in a discounted future cash flows method.

J. STOCK-BASED COMPENSATION

The Company measures and recognizes compensation expense for all share-based payment awards made to employees, consultants and directors including employee stock options based on estimated fair values.  Stock-based compensation expense recognized for the three months ended March 31, 2015 and 2014 was $0 and $0 respectively.  Stock-based compensation expense recognized during the period is based on the value of the portion of share-based payment awards that vest during the period.

Share-based compensation expense recognized in the Company’s consolidated statement of operations for the years ended December 31, 2014 included compensation expense for share-based payment awards granted in December 31, 2014.

K. SALES AND ADVERTISING

The costs of sales and advertising are expensed as incurred.  Sales and advertising expense was $0 and $0 for the three months ended March 31, 2015 and 2014, respectively.

L. NEW ACCOUNTING PRONOUNCEMENTS

The Company reviews new accounting standards as issued. No new standards had any material effect on these financial statements. The accounting pronouncements issued subsequent to the date of these financial statements that were considered significant by management were evaluated for the potential effect on these consolidated financial statements. Management does not believe any of the subsequent pronouncements will have a material effect on these consolidated financial statements as presented and does not anticipate the need for any future restatement of these consolidated financial statements because of the retro-active application of any accounting pronouncements issued subsequent to March 31, 2015 through the date these financial statements were issued.

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M. FURNITURE AND EQUIPMENT

Furniture and equipment are recorded at costs and consists of furniture and fixtures, computers and office equipment. We compute depreciation using the straight-line method over the estimated useful lives of the assets.  Expenditures for major betterments and additions are charged to the property accounts, while replacements, maintenance, and repairs that do not improve or extend the lives of the respective assets are charged to expense.  

N. INTELLECTUAL PROPERTY

Intangible assets (intellectual property) are recorded at cost and are amortized over the estimated useful life of the asset.  Management evaluates the fair market value to determine if the asset should be impaired at the end of each year.

O. IMPAIRMENT OF LONG-LIVED ASSETS

The Company tests long-lived assets or asset groups for recoverability when events or changes in circumstances indicate that their carrying amount may not be recoverable.  Circumstances which could trigger a review include, but are not limited to: significant decreases in the market price of the asset; significant adverse changes in the business climate or legal factors; accumulation of costs significantly in excess of the amount originally expected for the acquisition or construction of the asset; current period cash flow or operating losses combined with a history of losses or a forecast of continuing losses associated with the use of the asset; and current expectation that the asset will more likely than not be sold or disposed significantly before the end of its estimated useful life.

Recoverability is assessed based on the carrying amount of the asset and its fair value which is generally determined based on the sum of the undiscounted cash flows expected to result from the use and the eventual disposal of the asset, as well as specific appraisal in certain instances.

An impairment loss is recognized when the carrying amount is not recoverable and exceeds fair value.

NOTE 2 - GOING CONCERN AND LIQUIDITY CONSIDERATIONS

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and the liquidation of liabilities in the normal course of business.  At March 31, 2015, the Company had a loss from operations, for the three months ended, of $53,527, an accumulated deficit of $3,014,606 and negative working capital of $2,151,338 The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and allow it to continue as a going concern.

The Company depends upon capital to be derived from future financing activities such as subsequent offerings of its common stock or debt financing in order to operate and grow the business.  There can be no assurance that the Company will be successful in raising such capital.  The key factors that are not within the Company's control and that may have a direct bearing on operating results include, but are not limited to, acceptance of the Company's business plan, the ability to raise capital in the future, the ability to expand its customer base, and the ability to hire key employees to provide services.  There may be other risks and circumstances that management may be unable to predict.

The financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result from the possible inability of the Company to continue as a going concern.

NOTE 3 – PROPERTY AND EQUIPMENT

Property and equipment at March 31, 2015 and December 31, 2014 consists of the following:

	March 31, 2015 (Unaudited)			December 31, 2014
Furniture and Fixtures	$	1,800		$	1,800
Less: Accumulated Depreciation		(1,530	)		(1,440	)
Net Property and Equipment	$	270		$	360

Depreciation expense for the year ended March 31, 2015 and December 31, 2014 was $90 and $360 respectively.  Property and equipment are recorded at cost. Depreciation is computed on the straight-line method, based on the estimated useful lives of the assets of 5 years.

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NOTE 4 – INTANGIBLE ASSETS

Intangible Assets at March 31, 2015 and December 31, 2014 consists of the following:

	(Unaudited) March 31, 2015			December 31, 2014
Intangible Assets	$	439,999		$	439,999
Less: Accumulated Amortization		(102,500	)		(95,166	)
Net Intangible Assets	$	337,499		$	344,883

The Company invests in various intellectual properties such as short stories and novels to be developed into future movie projects.  By definition these intangible assets are amortized over a 15 year period.  Amortization expense for the three months ended March 31, 2015 and December 31, 2014 was $7,333 and $29,333 respectively.  At March 31, 2015, the Company has determined that the intangible asset should not be impaired.

NOTE 5 – ACCRUED COMPENSATION

 The Company has entered into an employment agreement with its CEO to pay him an annual salary of $60,000.   This salary of $15,000 was accrued for the three months ended March 31, 2015 and $60,000 for the year ended December 31, 2014.   

NOTE 6 –NOTES AND OTHER LOANS PAYABLE

On January 30, 2012 the company agreed to pay Saint James Films $100,000 in the form of a convertible promissory note with a term of one year at 10 % interest compounded semiannual.  In July of 2013 the Company signed a promissory note for $25,000 with William Eilers, an attorney providing various legal services.  The note becomes due on August 8, 2014 and carries a per annum interest rate of 14%. Beginning in 2011 the Company entered into a series of $7,500 with Shaun Deidrich that total $90,000.  They are demand notes carrying an 8% per annum interest rate. The company currently has convertible notes totaling $594,060 due to New Opportunity Business Solutions:

The following schedule is Notes Payable at March 31, 2015 and December 31, 2014:

Description	March 31, 2015		December 31, 2014
Convertible note payable, due January 27, 2013; interest at 10%	$	100,000	$	100,000
Convertible note payable due August 8, 2014; interest at 14%		25,000		25,000
Convertible note payable due January 12, 2013; interest at 8%		90,000		90,000
Convertible note payable due December 27, 2009; interest at 15%		200,000		200,000
Convertible note payable due December 27, 2010; interest at 12%		194,060		194,060
Convertible note payable due December 27, 2011; interest at 12%		200,000		200,000
Total notes payable	$	809,060	$	809,060

All the above loans are in default.

The Company evaluated the terms of the notes in accordance with ASC Topic No. 815 - 40, Derivatives and Hedging - Contracts in Entity’s Own Stock and determined that the underlying common stock is indexed to the Company’s common stock. The Company determined that the conversion features meet the definition of a liability and therefore bifurcated the conversion feature and accounted for it as a separate derivative liability. The Company evaluated the conversion feature for a beneficial conversion feature. The effective conversion price was compared to the market price on the date of the note and was deemed to be less than the market value of underlying common stock at the inception of the note. Therefore, the Company recognized a beneficial conversion feature, to the extent of the note, and applied as a debt discount to the Convertible Notes Payable and amortized to interest expense over the terms of the note.

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The features of the notes resulted in the recognition of a derivative liability.  The Company valued the features using the Black-Scholes Model, which resulted in a possible liability of $701,556 at March 31, 2015

Assumptions used in the derivative valuation were as follows:

Weighted Average:
Dividend rate	0.0	%
Risk-free interest rate	.13	%
Expected lives (years)	1.0
Expected price volatility	8.46	%
Forfeiture Rate	0.0	%

As of March, 31, 2015 and December 31, 2014 the derivative liability consists of the following:

	March 31, 2015		December 31, 2014
Beginning Derivative Liability	$	701,556	$	700,276
Components:
Change in derivative liability				1280
Ending derivative liability	$	701,556	$	701,556

NOTE 7 –STOCKHOLDERS’ EQUIY/(DEFICIT)

AUTHORIZED SHARES & TYPES

The Company has authorized 100,000,000 shares of preferred stock at a par value of $0.001 at December 31, 2014.

The Company has authorized 2,249,000,000 shares of common stock at a par value of $0.001 at December 31, 2014.

The Company relies on capital raised through loans, private placement memorandums to assist in the funding of operations.

During the year ended December 31, 2014, the Company issued 96,000,000 shares of restricted common stock, to Soellingen Advisory Group, Inc. for consulting fees.  There was a charge of $24,000 expensed to professional fees and $72,000 charged to Additional Paid in Capital with no impact on the Stockholders’ deficit.

During the year ended December 31, 2014, the Company received 125,000 preferred shares and retired them adding $125 to Paid in Capital.

NOTE 8 – INCOME TAXES

Deferred tax assets arising as a result of net operation loss carry forwards have been offset completely by a valuation allowance due to the uncertainty of their utilization in future periods.

Based on its evaluation, the Company has concluded that there are no significant uncertain tax positions requiring recognition in its financial statements. The Company’s evaluation was performed for the tax years ended December 31, 2014 and 2013 for U.S. Federal Income Tax and for the State of Wyoming.

The Company has net operating loss carry forwards in the amount of approximately $2,961,080 that will expire beginning in 2024.   The deferred tax assets including the net operating loss carry forward tax benefit of $2,961,080 total $917,200 which is offset by a valuation allowance.  The other deferred tax assets include accrued officer compensation, stock based compensation, and amortization.

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The Company follows the provisions of uncertain tax positions. The Company recognized approximately no increase in the liability for unrecognized tax benefits.

The Company has no tax position at December 31, 2014 for which the ultimate deductibility is highly certain but for which there is uncertainty about the timing of such deductibility.

The Company recognizes interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses. No such interest or penalties were recognized during the periods presented. The Company had no accruals for interest and penalties at March 31, 2015. The open tax years are from 2009 through 2014.

NOTE 9 – RELATED PARTY TRANSACTIONS

During the three months ended March 31, 2015 and 2014, the Company’s CEO had advanced $8,150 and $800, respectively of personal funds.  As of March 31, 2015 and December 31, 2014 the Company owed the CEO $111,895 and $103,744 respectively. 

NOTE 10 – INVESTMENT IN PARTNERSHIP

Commencingin 2010 the Company entered into a Partnership with Spoke Lane Entertainment which publishes graphic novel assets toward sales and film rights/screen adaptations.  The Company provided $0 funds for the three months ended March 31 2015 and $3,700 for the year ended December 31, 2014 to pay various operating expenses.  As of March 31, 2015 and December 31, 2014 the Company has invested $45,783.  At March 31, 2015, the Company has determined that the investment should not be impaired.

NOTE 11 - COMMITMENTS

Office space for the Company has been provided by Mr. Newbauer, a stockholder and CEO as a capital contribution in the amount of $1,500 for the three months ended March 31, 2015 and 2014 respectively.

Certain literary rights were purchased on behalf of the Company on September 3rd, 2014 and the rights were assigned to the third party responsible for said purchase in exchange for passive participation in exploitation of the rights. The third party entity controls the rights of which the Company will receive 12.5% of net proceeds, if any, from exploitation of rights, if any, by the third party entity. The Company has a passive stake in the proceeds, if any, and is not required to fulfill any further objectives or conditions otherwise to secure its position. The Company will request Quarterly statements from the third party entity to ensure accountability throughout the relationship

NOTE 12 - SUBSEQUENT EVENTS

Management has evaluated subsequent events through the dates the financial statements were issued.  Based upon our evaluation no events have occurred requiring adjustment to or additional disclosure in the financial statements.

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ITEM 2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

This Management’s Discussion and Analysis includes a number of forward-looking statements that reflect our current views with respect to future events and financial performance. Forward-looking statements are often identified by words like: “believe,” “expect,” “estimate,” “anticipate,” “intend,” “project,” “will,” “should” and similar expressions, or words which, by their nature, refer to future events. You should not place undue certainty on these forward-looking statements, which apply only as of the date of this Form 10-Q. These forward-looking statements are subject to certain risks and uncertainties that could cause actual results to differ materially from historical results or our predictions. We undertake no obligation to update or revise publicly any forward-looking statements, whether because of new information, future events, or otherwise.

Our financial statements are stated in United States dollars and are prepared in accordance with United States generally accepted accounting principles.

In this quarterly report, unless otherwise specified, all dollar amounts are expressed in United States dollars and all references to "common stock" refer to the common shares in our capital stock.

As used in this Quarterly Report, the terms "we," "us," “Company,” "our" and "Mike the Pike" mean Mike the Pike Productions, Inc. unless otherwise indicated.

THERE IS SUBSTANTIAL UNCERTAINTY ABOUT OUR ABILITY TO CONTINUE OUR OPERATIONS AS A GOING CONCERN.

Results of Operations

Our results of operations are presented below:

Results of Operations for the Three Months Ended March 31, 2015 compared to the Three Months Ended March 31, 2014.

Revenue for the three months ended March 31, 2015 and 2014 was $-0- and $-0-, respectively.

General and administrative expenses for the three months ended March 31, 2015 were $31,832 and $29,537 for the three months ended March 31, 2014.

Interest expense and financing costs for the three months ended March 31, 2015 and 2014 were $21,695 and $20,832 respectively.

Liquidity and Capital Resources

As of March 31, 2015 we had $-0- in cash and $383,552 in total assets, and $2,151,338 in total liabilities as compared to $-0- in cash, and $390,976 in total assets, and $2,106,735 in total liabilities as of December 31, 2014.

We are dependent on our revenues for cash flow, as we have minimized cash flow requirements through equity or debt financing.  However, as we intend to expand operations, it is likely that we will require cash flow from financing in the future which could affect our ability to become cash flow positive.

For the three months ending March 31, 2015 we used net cash of $8,150 in operating activities, compared to net cash of $2,595 provided by operating activities for the three months ending December 31, 2014.

During the three months ended March 31, 2015, net cash of $8,150 was provided by financing activities compared to net cash of $800 provided by financing activities for the three months ended March 31, 2014.

Off-Balance Sheet Arrangements

We have no significant off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to stockholders.

- 14 -

Inflation

The amounts presented in the financial statements do not provide for the effect of inflation on our operations or financial position. The net operating losses shown would be greater than reported if the effects of inflation were reflected either by charging operations with amounts that represent replacement costs or by using other inflation adjustments.

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

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

ITEM 4. CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures

We maintain disclosure controls and procedures (as defined in Rule 13a-15(e) under the Exchange Act). Disclosure controls and procedures refer to controls and other procedures designed to ensure that information required to be disclosed in the reports we file or submit under the Securities Exchange Act is recorded, processed, summarized and reported within the time periods specified in the rules and forms of the SEC and that such information is accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer, as appropriate, to allow timely decisions regarding required disclosure.

As required by Rule 13a-15(e), our management has carried out an evaluation, with the participation and under the supervision of Mark Newbauer our President and James DiPrima, our Principal Accounting Officer, of the effectiveness of the design and operation of our disclosure controls and procedures, as of March 31, 2015. Based upon, and as of the date of this evaluation, Mark Newbauer and James DiPrima determined that our disclosure controls and procedures were not effective at the reasonable assurance level.

Changes in Internal Control over Financial Reporting

During the fiscal quarter ended March 31, 2015, there were no changes in our internal control over financial reporting that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

- 15 -

PART II – OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS

From time to time, we may become involved in various lawsuits and legal proceedings, which arise in the ordinary course of business. However, litigation is subject to inherent uncertainties, and an adverse result in these or other matters may arise from time to time that may harm business. We are currently not aware of any such legal proceedings or claims that will have, individually or in the aggregate, a material adverse affect on our business, financial condition or operating results.

ITEM 1A. RISK FACTORS

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

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

None.

ITEM 3. DEFAULTS UPON SENIOR SECURITIES

None.

ITEM 4. MINE SAFETY DISCLOSURES

Not applicable to our operations.

ITEM 5. OTHER INFORMATION

None.

ITEM 6. EXHIBITS

Exhibit No.	Exhibit Description
3.1	Articles of Incorporation of Reflexor, Inc. filed May 24, 1996 (incorporated by reference to Exhibit 3.1 to the Form 10-12G filed with the SEC on October 27, 2014)
3.2	Certificate of Amendment of Pine Ridge Holdings, Inc., changing its name to Mike the Pike Productions, Inc., dated June 8, 2009 (incorporated by reference to Exhibit 3.2 to the Form 10-12G filed with the SEC on October 27, 2014)
3.3	Articles of Incorporation of Mike the Pike Merger Sub, Inc. (WY), dated September 29, 2010 (incorporated by reference to Exhibit 3.3 to the Form 10-12G filed with the SEC on October 27, 2014)
3.4	Articles of Merger between Mike the Pike Productions, Inc. (NV) and Mike the Pike Merger Sub, Inc. (WY), dated October 10, 2010 (incorporated by reference to Exhibit 3.4 to the Form 10-12G filed with the SEC on October 27, 2014)
3.5	Bylaws of the Company (incorporated by reference to Exhibit 3.5 to the Form 10-12G filed with the SEC on October 27, 2014)
31.1	Certification of the Chief Executive Officer required under Rule 13a-14(a)/15d-14(a) of the Exchange Act *
31.2	Certification of the Chief Financial Officer required under Rule 13a-14(a)/15d-14(a) of the Exchange Act *
32.1	Certification of the Chief Executive Officer required under Section 1350 of the Exchange Act *
32.2	Certification of the Chief Financial Officer required under Section 1350 of the Exchange Act *

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 Extension Labels Linkbase Document  *
101.PRE  †	XBRL Taxonomy Extension Presentation Linkbase Document  *

*        Filed herewith.

†          In accordance with SEC rules, this interactive data file is deemed “furnished” and not “filed” for purposes of Sections 11 or 12 of the Securities Act of 1933 and Section 18 of the Securities and Exchange Act of 1934, and otherwise is not subject to liability under those sections or acts.

- 16 -

SIGNATURES

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

	Mike the Pike Productions, Inc.
Date: May 29, 2015	By:  /s/  Mark Newbauer
	Mark Newbauer
	Chief Executive Officer                (Principal Executive Officer)
Date: May 29, 2015	By:  /s/   James DiPrima
	James DiPrima
	Chief Financial Officer                (Principal Financial and Accounting Officer)

- 17 -

EX-31.1

Exhibit 31.1

I, Mark Newbauer, certify that:

1.   I have reviewed this quarterly report on Form 10-Q/A Amendment No. 1 of Mike the Pike Productions, Inc.;

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

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

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

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

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

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

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

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

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

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

Date: May 29, 2015	By:	/s/  Mark Newbauer
	Name:	Mark Newbauer
	Title:	President, Chief Executive Officer         (Principal Executive Officer)

EX-31.2

Exhibit 31.1

I, James DiPrima, certify that:

1.   I have reviewed this quarterly report on Form 10-Q/A Amendment No. 1 of Mike the Pike Productions, Inc.;

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

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

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

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

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

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

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

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

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

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

Date: May 29, 2015	By:	/s/   James DiPrima
	Name:	James DiPrima
	Title:	Chief Financial Officer         (Principal Financial and Accounting Officer)

EX-32.1

Exhibit 32.1

STATEMENT FURNISHED PURSUANT TO SECTION 906 OF THE

SARBANES-OXLEY ACT OF 2002, 18 U.S.C. SECTION 1350

In connection with the Quarterly Report on Form 10-Q/A Amendment No. 1 of Mike the Pike Productions, Inc. (the “Company”) for the quarter ended March 31, 2015 (the “Report”), I, Mark Newbauer, President and Chief Executive Officer, certify as follows:

A)   the Report fully complies with the requirements of Section 13(a) or 15(d), as applicable, of the Securities Exchange Act of 1934, as amended (15 U.S.C. 78m or 78o(d)), and

B)   the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company as of the dates and for the periods covered by the Report.

This statement is authorized to be attached as an exhibit to the Report so that this statement will accompany the Report at such time as the Report is filed with the Securities and Exchange Commission, pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, 18 U.S.C. Section 1350. Pursuant to Securities and Exchange Commission Release 33-8238, dated June 5, 2003, this certification is being furnished and shall not be deemed filed by the Company for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or incorporated by reference in any registration statement of the Company filed under the Securities Act of 1933, as amended, except to the extent that the Company specifically incorporates it by reference. A signed original of this written statement required by Section 906 has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.

Date: May 29, 2015	By:	/s/  Mark Newbauer
	Name:	Mark Newbauer
	Title:	President and Chief Executive Officer         (Principal Executive Officer)

EX-32.2

Exhibit 32.2

STATEMENT FURNISHED PURSUANT TO SECTION 906 OF THE

SARBANES-OXLEY ACT OF 2002, 18 U.S.C. SECTION 1350

In connection with the Quarterly Report on Form 10-Q/A Amendment No. 1 of Mike the Pike Productions, Inc. (the “Company”) for the quarter ended March 31, 2015 (the “Report”), I, James DiPrima, Chief Financial Officer, certify as follows:

A)   the Report fully complies with the requirements of Section 13(a) or 15(d), as applicable, of the Securities Exchange Act of 1934, as amended (15 U.S.C. 78m or 78o(d)), and

B)   the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company as of the dates and for the periods covered by the Report.

This statement is authorized to be attached as an exhibit to the Report so that this statement will accompany the Report at such time as the Report is filed with the Securities and Exchange Commission, pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, 18 U.S.C. Section 1350. Pursuant to Securities and Exchange Commission Release 33-8238, dated June 5, 2003, this certification is being furnished and shall not be deemed filed by the Company for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or incorporated by reference in any registration statement of the Company filed under the Securities Act of 1933, as amended, except to the extent that the Company specifically incorporates it by reference. A signed original of this written statement required by Section 906 has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.

Date: May 29, 2015	By:	/s/  James DiPrima
	Name:	James DiPrima
	Title:	Chief Financial Officer        (Principal Financial and Accounting Officer)

XML

NOTES AND OTHER LOANS PAYABLE (Details Narrative) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Notes And Other Loans Payable Details Narrative
Derivative Liability - Convertible Notes	$ 701,556	$ 701,556

XML

PROPERTY AND EQUIPMENT (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Property And Equipment Details
Furniture and Fixtures	$ 1,800	$ 1,800
Less: Accumulated Depreciation	(1,530)	(1,440)
Net Property and Equipment	$ 270	$ 360

XML

INVESTMENT IN PARTNERSHIP (Details Narrative) (USD $)	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Investment In Partnership Details Narrative
Company funds	$ 0	$ 3,700
Company investment	$ 45,783	$ 45,783

XML

PROPERTY AND EQUIPMENT

3 Months Ended

Mar. 31, 2015

Notes to Financial Statements

NOTE 3 - PROPERTY AND EQUIPMENT

Property and equipment at March 31, 2015 and December 31, 2014 consists of the following:

	March 31, 2015 (Unaudited)			December 31, 2014
Furniture and Fixtures	$	1,800		$	1,800
Less: Accumulated Depreciation		(1,530	)		(1,440	)
Net Property and Equipment	$	270		$	360

Depreciation expense for the year ended March 31, 2015 and December 31, 2014 was $90 and $360 respectively.  Property and equipment are recorded at cost. Depreciation is computed on the straight-line method, based on the estimated useful lives of the assets of 5 years.

XML

ACCRUED COMPENSATION (Details Narrative) (USD $)	3 Months Ended		12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Accrued Compensation Details Narrative
Accrued compensation	$ 15,000	$ 16,618	$ 60,000

XML

INTANGIBLE ASSETS (Details Narrative) (USD $)	3 Months Ended		12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Intangible Assets Details Narrative
Amortization expense	$ 7,333	$ 7,333	$ 29,333

XML

NOTES AND OTHER LOANS PAYABLE (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Convertible note payable	$ 809,060	$ 809,060
Due January 27, 2013 [Member]
Convertible note payable	100,000	100,000
Due August 8, 2014 [Member]
Convertible note payable	25,000	25,000
Due January 12, 2013 [Member]
Convertible note payable	90,000	90,000
Due December 27, 2009 [Member]
Convertible note payable	200,000	200,000
Due December 27, 2010 [Member]
Convertible note payable	194,060	194,060
Due December 27, 2011 [Member]
Convertible note payable	$ 200,000	$ 200,000

XML

NOTES AND OTHER LOANS PAYABLE (Details 1)	3 Months Ended
	Mar. 31, 2015
Notes And Other Loans Payable Details 1
Dividend rate	0.00%
Risk-free Interest Rate	0.13%
Expected lives (years)	1 year
Expected price volatility	8.46%
Forfeiture Rate	0.00%

XML

GOING CONCERN AND LIQUIDITY CONSIDERATIONS

3 Months Ended

Mar. 31, 2015

Notes to Financial Statements

NOTE 2 - GOING CONCERN AND LIQUIDITY CONSIDERATIONS

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and the liquidation of liabilities in the normal course of business.  At March 31, 2015, the Company had a loss from operations, for the three months ended, of $53,527, an accumulated deficit of $3,014,606 and negative working capital of $2,151,338 The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and allow it to continue as a going concern.

The Company depends upon capital to be derived from future financing activities such as subsequent offerings of its common stock or debt financing in order to operate and grow the business.  There can be no assurance that the Company will be successful in raising such capital.  The key factors that are not within the Company's control and that may have a direct bearing on operating results include, but are not limited to, acceptance of the Company's business plan, the ability to raise capital in the future, the ability to expand its customer base, and the ability to hire key employees to provide services.  There may be other risks and circumstances that management may be unable to predict.

The financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result from the possible inability of the Company to continue as a going concern.

XML

NOTES AND OTHER LOANS PAYABLE (Details 2) (USD $)	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Notes And Other Loans Payable Details 2
Beginning Derivative Liability	$ 701,556	$ 700,276
Change in derivative liability		1,280
Ending derivative liability	$ 701,556	$ 701,556

XML

CONSOLIDATED BALANCE SHEETS (USD $)	Mar. 31, 2015	Dec. 31, 2014
Current Assets
Cash
Total Current Assets
Fixed Assets
Furniture and equipment net of depreciation	270	360
Other Assets
Intangible asset, net of amortization (Note 4)	337,499	344,883
Investment in Partnership (Note 10)	45,783	45,783
Total Other Assets	383,282	390,616
TOTAL ASSETS	383,552	390,976
LIABILITIES
Cash Overdraft	4,987	5,229
Accounts Payable	6,000	6,000
Accrued Taxes Payable	9,404	9,404
Accrued Interest Payable	373,436	351,742
Accrued Salaries (Note 5)	135,000	120,000
Due to related party (Note 9)	111,895	103,744
Notes Payable (Note 6)	809,060	809,060
Derivative Liability	701,556	701,556
Total Current Liabilities	2,151,338	2,106,735
TOTAL LIABILITIES	2,151,338	2,106,735
STOCKHOLDERS' EQUITY (DEFICIT)
Preferred Stock, $.001 par value 100,000,000 Authorized 2,253,999 Issued and Outstanding at March 31, 2015 and December 31, 2014.	2,253	2,253
Common Stock, $.001 par value 2,249,000,000 Authorized 2,242,000,000 Issued and Outstanding at March 31, 2015 and December 31, 2014.	2,242,000	2,242,000
Additional paid-in-capital	(997,433)	(998,933)
Accumulated deficit	(3,014,606)	(2,961,079)
Total Stockholders' Equity (Deficit)	(1,767,786)	(1,715,759)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)	$ 383,552	$ 390,976

XML

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' DEFICIT (USD $)	Preferred Shares	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Total
Beginning Balance, Amount at Dec. 31, 2013	$ 2,378	$ 2,146,000	$ (933,058)	$ (2,679,451)	$ (1,464,431)
Beginning Balance, Shares at Dec. 31, 2013	2,378,999	2,146,000,000
Contribution of Rent			6,000		6,000
Isssuance of common stock for services, Shares		96,000,000
Isssuance of common stock for services, Amount		96,000	(72,000)		(24,000)
Retirement of Preferred Shares, Shares	(125,000)
Retirement of Preferred Shares, Amount	(125)		125
Net Loss				(281,628)	(281,628)
Ending Balance, Amount at Dec. 31, 2014	2,253	2,242,000	(998,933)	(2,961,079)	(1,715,759)
Ending Balance, Shares at Dec. 31, 2014	2,253,999	2,242,000,000
Contribution of Rent			1,500		1,500
Net Loss				(53,527)	(53,527)
Ending Balance, Amount at Mar. 31, 2015	$ 2,253	$ 2,242,000	$ (997,433)	$ (3,014,606)	$ (1,767,786)
Ending Balance, Shares at Mar. 31, 2015	2,253,999	2,242,000,000

XML

INCOME TAXES (Details Narrative) (USD $)	3 Months Ended
	Mar. 31, 2015
Income Taxes Details Narrative
Net operating loss carryforwards	$ 2,961,080
Expiry date net of operating loss carryforwards	2024

XML

NOTES AND OTHER LOANS PAYABLE (Tables)

3 Months Ended

Mar. 31, 2015

Notes And Other Loans Payable Tables

Notes Payable

Description	March 31, 2015		December 31, 2014
Convertible note payable, due January 27, 2013; interest at 10%	$	100,000	$	100,000
Convertible note payable due August 8, 2014; interest at 14%		25,000		25,000
Convertible note payable due January 12, 2013; interest at 8%		90,000		90,000
Convertible note payable due December 27, 2009; interest at 15%		200,000		200,000
Convertible note payable due December 27, 2010; interest at 12%		194,060		194,060
Convertible note payable due December 27, 2011; interest at 12%		200,000		200,000
Total notes payable	$	809,060	$	809,060

Derivative valuation

Weighted Average:
Dividend rate	0.0	%
Risk-free interest rate	.13	%
Expected lives (years)	1.0
Expected price volatility	8.46	%
Forfeiture Rate	0.0	%

Derivative liability

	March 31, 2015		December 31, 2014
Beginning Derivative Liability	$	701,556	$	700,276
Components:
Change in derivative liability				1280
Ending derivative liability	$	701,556	$	701,556

XML

RELATED PARTY TRANSACTIONS (Details Narrative) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Related Party Transactions Details Narrative
Due to related party	$ 111,895		$ 103,744
Proceeds from loans from stockholder	$ 8,150	$ 800

XML

GOING CONCERN AND LIQUIDITY CONSIDERATIONS (Details Narrative) (USD $)	3 Months Ended		12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Going Concern And Liquidity Considerations Details Narrative
Loss from operations	$ (53,527)	$ (56,619)	$ (281,628)
Accumulated deficit	(3,014,606)		(2,961,079)
Working capital	$ 2,151,338

XML

SIGNIFICANT ACCOUNTING POLICIES

3 Months Ended

Mar. 31, 2015

Notes to Financial Statements

NOTE 1 - SIGNIFICANT ACCOUNTING POLICIES

A. ORGANIZATION AND OPERATIONS

Mike The Pike Productions, Inc. (the “Company”) is the successor entity to the business of Pine Ridge Holdings Inc. a corporation formed in Nevada in 2001.

Prior to August, 2009 the Company was a Nevada corporation named Pine Ridge Holdings, Inc. engaged in the business of providing energy generation products.  On April 24th 2009 Kevin May resigned and transferred ownership of shares to Mark B. Newbauer who was appointed President and CEO.  On August 5th, 2009, the name was changed from Pine Ridge Holdings, Inc. to Mike The Pike Productions, Inc.

On December 6, 2009, the Company acquired all of the assets of Mike The Pike Productions, Inc. of Wyoming in exchange for 10,000,000 restricted shares of common stock.  Concurrently with the Acquisition, the management of the Wyoming Corporation took control of the Board of Directors of the Company and the assets of the Company related to the energy business were spun-off to entity controlled by the previous management of the Company.  On October 5, 2010 a merger was formed to re-domicile the company in Wyoming and Mike The Pike Productions, Inc. survived the merger as a Wyoming Company.  

B. PRINCIPALS OF CONSOLIDATION

These consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries St. James Films LLC incorporated in the state of Nevada and ServeNation, Inc. (inactive) and 50% interest in Spokefish Publishing, LLP. All material inter-company balances and transactions were eliminated upon consolidation.

C. BASIS OF ACCOUNTING

The Company utilizes the accrual method of accounting, whereby revenue is recognized when earned and expenses when incurred.  The financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information.  As such, the financial statements do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements.  In the opinion of management, all adjustments considered necessary for a fair presentation have been included and these adjustments are of a normal recurring nature.

D. USE OF ESTIMATES

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

E. CASH AND CASH EQUIVALENTS

Cash and cash equivalents include cash on hand; cash in banks and any highly liquid investments with maturity of three months or less at the time of purchase. The Company maintains cash and cash equivalent balances at several financial institutions, which are insured by the Federal Deposit Insurance Corporation up to $250,000.

F. COMPUTATION OF EARNINGS PER SHARE

Net income per share is computed by dividing the net income by the weighted average number of common shares outstanding during the period.   Due to the net loss, the options and stock conversion of debt are not used in the calculation of earnings per share because the stock conversions and options are considered to be antidilutive.

 G. INCOME TAXES

The Company accounts for income taxes under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis and operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.

The Company’s management has reviewed the Company’s tax positions and determined there were no outstanding, or retroactive tax positions with less than a 50% likelihood of being sustained upon examination by the taxing authorities, therefore the implementation of this standard has not had a material effect on the Company.

H. REVENUE RECOGNITION

Revenue for license fees is recognized upon the execution and closing of the contract for the amount of the contract. Contract fees are generally due based upon various progress milestones. Revenue from contract payments are estimated and accrued as earned. Any adjustments between actual contract payments and estimates are made to current operations in the period they are determined.

I. FAIR VALUE MEASUREMENT

The Company determines the fair value of a financial instrument as the amount at which the instrument could be exchanged in a current transaction between willing parties, other than in a forced sale or liquidation. The carrying amounts reported in the balance sheet for cash, accounts receivable, inventory, accounts payable and accrued expenses, and loans payable approximate their fair market value based on the short-term maturity of these instruments.

Fair value measurements are determined based on the assumptions that market participants would use in pricing an asset or liability.  US GAAP establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. The established fair value hierarchy prioritizes the use of inputs used in valuation methodologies into the following three levels:

● Level 1: Quoted prices (unadjusted) for identical assets or liabilities in active markets. A quoted price in an active market provides the most reliable evidence of fair value and must be used to measure fair value whenever available.

● Level 2: Significant other observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data.

● Level 3: Significant unobservable inputs that reflect a reporting entity’s own assumptions about the assumptions that market participants would use in pricing an asset or liability. For example, level 3 inputs would relate to forecasts of future earnings and cash flows used in a discounted future cash flows method.

J. STOCK-BASED COMPENSATION

The Company measures and recognizes compensation expense for all share-based payment awards made to employees, consultants and directors including employee stock options based on estimated fair values.  Stock-based compensation expense recognized for the three months ended March 31, 2015 and 2014 was $0 and $0 respectively.  Stock-based compensation expense recognized during the period is based on the value of the portion of share-based payment awards that vest during the period.

Share-based compensation expense recognized in the Company’s consolidated statement of operations for the years ended December 31, 2014 included compensation expense for share-based payment awards granted in December 31, 2014.

K. SALES AND ADVERTISING

The costs of sales and advertising are expensed as incurred.  Sales and advertising expense was $0 and $0 for the three months ended March 31, 2015 and 2014, respectively.

L. NEW ACCOUNTING PRONOUNCEMENTS

The Company reviews new accounting standards as issued. No new standards had any material effect on these financial statements. The accounting pronouncements issued subsequent to the date of these financial statements that were considered significant by management were evaluated for the potential effect on these consolidated financial statements. Management does not believe any of the subsequent pronouncements will have a material effect on these consolidated financial statements as presented and does not anticipate the need for any future restatement of these consolidated financial statements because of the retro-active application of any accounting pronouncements issued subsequent to March 31, 2015 through the date these financial statements were issued.

M. FURNITURE AND EQUIPMENT

Furniture and equipment are recorded at costs and consists of furniture and fixtures, computers and office equipment. We compute depreciation using the straight-line method over the estimated useful lives of the assets.  Expenditures for major betterments and additions are charged to the property accounts, while replacements, maintenance, and repairs that do not improve or extend the lives of the respective assets are charged to expense.  

N. INTELLECTUAL PROPERTY

Intangible assets (intellectual property) are recorded at cost and are amortized over the estimated useful life of the asset.  Management evaluates the fair market value to determine if the asset should be impaired at the end of each year.

O. IMPAIRMENT OF LONG-LIVED ASSETS

The Company tests long-lived assets or asset groups for recoverability when events or changes in circumstances indicate that their carrying amount may not be recoverable.  Circumstances which could trigger a review include, but are not limited to: significant decreases in the market price of the asset; significant adverse changes in the business climate or legal factors; accumulation of costs significantly in excess of the amount originally expected for the acquisition or construction of the asset; current period cash flow or operating losses combined with a history of losses or a forecast of continuing losses associated with the use of the asset; and current expectation that the asset will more likely than not be sold or disposed significantly before the end of its estimated useful life.

Recoverability is assessed based on the carrying amount of the asset and its fair value which is generally determined based on the sum of the undiscounted cash flows expected to result from the use and the eventual disposal of the asset, as well as specific appraisal in certain instances.

An impairment loss is recognized when the carrying amount is not recoverable and exceeds fair value.

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CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Consolidated Balance Sheets Parenthetical
Preferred Stock, par value	$ 0.001	$ 0.001
Preferred Stock, Shares authorized	100,000,000	100,000,000
Preferred Stock, Shares issued	2,253,999	2,253,999
Preferred Stock, Shares outstanding	2,253,999	2,253,999
Common Stock, par value	$ 0.001	$ 0.001
Common Stock, Share authorized	2,249,000,000	2,249,000,000
Common Stock, Share issued	2,242,000,000	2,242,000,000
Common Stock, Share outstanding	2,242,000,000	2,242,000,000

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COMMITMENTS

3 Months Ended

Mar. 31, 2015

Notes to Financial Statements

NOTE 11 - COMMITMENTS

Office space for the Company has been provided by Mr. Newbauer, a stockholder and CEO as a capital contribution in the amount of $1,500 for the three months ended March 31, 2015 and 2014 respectively.

Certain literary rights were purchased on behalf of the Company on September 3rd, 2014 and the rights were assigned to the third party responsible for said purchase in exchange for passive participation in exploitation of the rights. The third party entity controls the rights of which the Company will receive 12.5% of net proceeds, if any, from exploitation of rights, if any, by the third party entity. The Company has a passive stake in the proceeds, if any, and is not required to fulfill any further objectives or conditions otherwise to secure its position. The Company will request Quarterly statements from the third party entity to ensure accountability throughout the relationship

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Document and Entity Information	3 Months Ended
	Mar. 31, 2015	May 20, 2015
Document And Entity Information
Entity Registrant Name	Mike the Pike Productions, Inc.
Entity Central Index Key	0001550222
Document Type	10-Q
Document Period End Date	Mar. 31, 2015
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		2,242,000,000
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2015

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SUBSEQUENT EVENTS

3 Months Ended

Mar. 31, 2015

Notes to Financial Statements

NOTE 12 - SUBSEQUENT EVENTS

Management has evaluated subsequent events through the dates the financial statements were issued.  Based upon our evaluation no events have occurred requiring adjustment to or additional disclosure in the financial statements.

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CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Consolidated Statements Of Operations
REVENUES:
Total Revenues
General and Administrative:
Amortization and depreciation	7,423	7,423
Salaries	15,000	16,618
Professional Fees	6,305	2,500
Other General and administrative expense	3,104	2,995
Total Operating Expenses	31,832	29,537
Net operating loss	(31,832)	(29,537)
OTHER INCOME (EXPENSE)
Finance and interest fees	(21,695)	(20,832)
Loan Discounts		(6,250)
NET INCOME (LOSS)	$ (53,527)	$ (56,619)
Basic and Diluted Loss per Common Share	$ 0.00	$ 0.00
Weighted Average Number of Common Shares Outstanding	2,242,000,000	2,146,000,000

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NOTES AND OTHER LOANS PAYABLE

3 Months Ended

Mar. 31, 2015

Notes to Financial Statements

NOTE 6 - NOTES AND OTHER LOANS PAYABLE

On January 30, 2012 the company agreed to pay Saint James Films $100,000 in the form of a convertible promissory note with a term of one year at 10 % interest compounded semiannual.  In July of 2013 the Company signed a promissory note for $25,000 with William Eilers, an attorney providing various legal services.  The note becomes due on August 8, 2014 and carries a per annum interest rate of 14%. Beginning in 2011 the Company entered into a series of $7,500 with Shaun Deidrich that total $90,000.  They are demand notes carrying an 8% per annum interest rate. The company currently has convertible notes totaling $594,060 due to New Opportunity Business Solutions:

The following schedule is Notes Payable at March 31, 2015 and December 31, 2014:

Description	March 31, 2015		December 31, 2014
Convertible note payable, due January 27, 2013; interest at 10%	$	100,000	$	100,000
Convertible note payable due August 8, 2014; interest at 14%		25,000		25,000
Convertible note payable due January 12, 2013; interest at 8%		90,000		90,000
Convertible note payable due December 27, 2009; interest at 15%		200,000		200,000
Convertible note payable due December 27, 2010; interest at 12%		194,060		194,060
Convertible note payable due December 27, 2011; interest at 12%		200,000		200,000
Total notes payable	$	809,060	$	809,060

All the above loans are in default.

The Company evaluated the terms of the notes in accordance with ASC Topic No. 815 - 40, Derivatives and Hedging - Contracts in Entity’s Own Stock and determined that the underlying common stock is indexed to the Company’s common stock. The Company determined that the conversion features meet the definition of a liability and therefore bifurcated the conversion feature and accounted for it as a separate derivative liability. The Company evaluated the conversion feature for a beneficial conversion feature. The effective conversion price was compared to the market price on the date of the note and was deemed to be less than the market value of underlying common stock at the inception of the note. Therefore, the Company recognized a beneficial conversion feature, to the extent of the note, and applied as a debt discount to the Convertible Notes Payable and amortized to interest expense over the terms of the note.

The features of the notes resulted in the recognition of a derivative liability.  The Company valued the features using the Black-Scholes Model, which resulted in a possible liability of $701,556 at March 31, 2015

Assumptions used in the derivative valuation were as follows:

Weighted Average:
Dividend rate	0.0	%
Risk-free interest rate	.13	%
Expected lives (years)	1.0
Expected price volatility	8.46	%
Forfeiture Rate	0.0	%

As of March, 31, 2015 and December 31, 2014 the derivative liability consists of the following:

	March 31, 2015		December 31, 2014
Beginning Derivative Liability	$	701,556	$	700,276
Components:
Change in derivative liability				1280
Ending derivative liability	$	701,556	$	701,556

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ACCRUED COMPENSATION

3 Months Ended

Mar. 31, 2015

Notes to Financial Statements

NOTE 5 - ACCRUED COMPENSATION

The Company has entered into an employment agreement with its CEO to pay him an annual salary of $60,000.   This salary of $15,000 was accrued for the three months ended March 31, 2015 and $60,000 for the year ended December 31, 2014.   

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SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Significant Accounting Policies Details Narrative
Stock-based compensation expense	$ 0	$ 0
Sales and advertising expense	$ 0	$ 0

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SIGNIFICANT ACCOUNTING POLICIES (Policies)

3 Months Ended

Mar. 31, 2015

Significant Accounting Policies Policies

ORGANIZATION AND OPERATIONS

Mike The Pike Productions, Inc. (the “Company”) is the successor entity to the business of Pine Ridge Holdings Inc. a corporation formed in Nevada in 2001.

Prior to August, 2009 the Company was a Nevada corporation named Pine Ridge Holdings, Inc. engaged in the business of providing energy generation products.  On April 24th 2009 Kevin May resigned and transferred ownership of shares to Mark B. Newbauer who was appointed President and CEO.  On August 5th, 2009, the name was changed from Pine Ridge Holdings, Inc. to Mike The Pike Productions, Inc.

On December 6, 2009, the Company acquired all of the assets of Mike The Pike Productions, Inc. of Wyoming in exchange for 10,000,000 restricted shares of common stock.  Concurrently with the Acquisition, the management of the Wyoming Corporation took control of the Board of Directors of the Company and the assets of the Company related to the energy business were spun-off to entity controlled by the previous management of the Company.  On October 5, 2010 a merger was formed to re-domicile the company in Wyoming and Mike The Pike Productions, Inc. survived the merger as a Wyoming Company.  

PRINCIPALS OF CONSOLIDATION

These consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries St. James Films LLC incorporated in the state of Nevada and ServeNation, Inc. (inactive) and 50% interest in Spokefish Publishing, LLP. All material inter-company balances and transactions were eliminated upon consolidation.

BASIS OF ACCOUNTING

The Company utilizes the accrual method of accounting, whereby revenue is recognized when earned and expenses when incurred.  The financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information.  As such, the financial statements do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements.  In the opinion of management, all adjustments considered necessary for a fair presentation have been included and these adjustments are of a normal recurring nature.

USE OF ESTIMATES

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

CASH AND CASH EQUIVALENTS

Cash and cash equivalents include cash on hand; cash in banks and any highly liquid investments with maturity of three months or less at the time of purchase. The Company maintains cash and cash equivalent balances at several financial institutions, which are insured by the Federal Deposit Insurance Corporation up to $250,000.

COMPUTATION OF EARNINGS PER SHARE

Net income per share is computed by dividing the net income by the weighted average number of common shares outstanding during the period.   Due to the net loss, the options and stock conversion of debt are not used in the calculation of earnings per share because the stock conversions and options are considered to be antidilutive.

INCOME TAXES

The Company accounts for income taxes under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis and operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.

The Company’s management has reviewed the Company’s tax positions and determined there were no outstanding, or retroactive tax positions with less than a 50% likelihood of being sustained upon examination by the taxing authorities, therefore the implementation of this standard has not had a material effect on the Company.

REVENUE RECOGNITION

Revenue for license fees is recognized upon the execution and closing of the contract for the amount of the contract. Contract fees are generally due based upon various progress milestones. Revenue from contract payments are estimated and accrued as earned. Any adjustments between actual contract payments and estimates are made to current operations in the period they are determined.

FAIR VALUE MEASUREMENT

The Company determines the fair value of a financial instrument as the amount at which the instrument could be exchanged in a current transaction between willing parties, other than in a forced sale or liquidation. The carrying amounts reported in the balance sheet for cash, accounts receivable, inventory, accounts payable and accrued expenses, and loans payable approximate their fair market value based on the short-term maturity of these instruments.

Fair value measurements are determined based on the assumptions that market participants would use in pricing an asset or liability.  US GAAP establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. The established fair value hierarchy prioritizes the use of inputs used in valuation methodologies into the following three levels:

● Level 1: Quoted prices (unadjusted) for identical assets or liabilities in active markets. A quoted price in an active market provides the most reliable evidence of fair value and must be used to measure fair value whenever available.

● Level 2: Significant other observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data.

● Level 3: Significant unobservable inputs that reflect a reporting entity’s own assumptions about the assumptions that market participants would use in pricing an asset or liability. For example, level 3 inputs would relate to forecasts of future earnings and cash flows used in a discounted future cash flows method.

STOCK-BASED COMPENSATION

The Company measures and recognizes compensation expense for all share-based payment awards made to employees, consultants and directors including employee stock options based on estimated fair values.  Stock-based compensation expense recognized for the three months ended March 31, 2015 and 2014 was $0 and $0 respectively.  Stock-based compensation expense recognized during the period is based on the value of the portion of share-based payment awards that vest during the period.

Share-based compensation expense recognized in the Company’s consolidated statement of operations for the years ended December 31, 2014 included compensation expense for share-based payment awards granted in December 31, 2014.

SALES AND ADVERTISING

The costs of sales and advertising are expensed as incurred.  Sales and advertising expense was $0 and $0 for the three months ended March 31, 2015 and 2014, respectively.

NEW ACCOUNTING PRONOUNCEMENTS

The Company reviews new accounting standards as issued. No new standards had any material effect on these financial statements. The accounting pronouncements issued subsequent to the date of these financial statements that were considered significant by management were evaluated for the potential effect on these consolidated financial statements. Management does not believe any of the subsequent pronouncements will have a material effect on these consolidated financial statements as presented and does not anticipate the need for any future restatement of these consolidated financial statements because of the retro-active application of any accounting pronouncements issued subsequent to March 31, 2015 through the date these financial statements were issued.

FURNITURE AND EQUIPMENT

Furniture and equipment are recorded at costs and consists of furniture and fixtures, computers and office equipment. We compute depreciation using the straight-line method over the estimated useful lives of the assets.  Expenditures for major betterments and additions are charged to the property accounts, while replacements, maintenance, and repairs that do not improve or extend the lives of the respective assets are charged to expense.  

INTELLECTUAL PROPERTY

Intangible assets (intellectual property) are recorded at cost and are amortized over the estimated useful life of the asset.  Management evaluates the fair market value to determine if the asset should be impaired at the end of each year.

IMPAIRMENT OF LONG-LIVED ASSETS

The Company tests long-lived assets or asset groups for recoverability when events or changes in circumstances indicate that their carrying amount may not be recoverable.  Circumstances which could trigger a review include, but are not limited to: significant decreases in the market price of the asset; significant adverse changes in the business climate or legal factors; accumulation of costs significantly in excess of the amount originally expected for the acquisition or construction of the asset; current period cash flow or operating losses combined with a history of losses or a forecast of continuing losses associated with the use of the asset; and current expectation that the asset will more likely than not be sold or disposed significantly before the end of its estimated useful life.

Recoverability is assessed based on the carrying amount of the asset and its fair value which is generally determined based on the sum of the undiscounted cash flows expected to result from the use and the eventual disposal of the asset, as well as specific appraisal in certain instances.

An impairment loss is recognized when the carrying amount is not recoverable and exceeds fair value.

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RELATED PARTY TRANSACTIONS

3 Months Ended

Mar. 31, 2015

Notes to Financial Statements

NOTE 9 - RELATED PARTY TRANSACTIONS

During the three months ended March 31, 2015 and 2014, the Company’s CEO had advanced $8,150 and $800, respectively of personal funds.  As of March 31, 2015 and December 31, 2014 the Company owed the CEO $111,895 and $103,744 respectively. 

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STOCKHOLDERS’ EQUITY/(DEFICIT)

3 Months Ended

Mar. 31, 2015

Notes to Financial Statements

NOTE 7 - STOCKHOLDERS’ EQUITY/(DEFICIT)

AUTHORIZED SHARES & TYPES

The Company has authorized 100,000,000 shares of preferred stock at a par value of $0.001 at December 31, 2014.

The Company has authorized 2,249,000,000 shares of common stock at a par value of $0.001 at December 31, 2014.

The Company relies on capital raised through loans, private placement memorandums to assist in the funding of operations.

During the year ended December 31, 2014, the Company issued 96,000,000 shares of restricted common stock, to Soellingen Advisory Group, Inc. for consulting fees.  There was a charge of $24,000 expensed to professional fees and $72,000 charged to Additional Paid in Capital with no impact on the Stockholders’ deficit.

During the year ended December 31, 2014, the Company received 125,000 preferred shares and retired them adding $125 to Paid in Capital.

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INCOME TAXES

3 Months Ended

Mar. 31, 2015

Notes to Financial Statements

NOTE 8 - INCOME TAXES

Deferred tax assets arising as a result of net operation loss carry forwards have been offset completely by a valuation allowance due to the uncertainty of their utilization in future periods.

Based on its evaluation, the Company has concluded that there are no significant uncertain tax positions requiring recognition in its financial statements. The Company’s evaluation was performed for the tax years ended December 31, 2014 and 2013 for U.S. Federal Income Tax and for the State of Wyoming.

The Company has net operating loss carry forwards in the amount of approximately $2,961,080 that will expire beginning in 2024.   The deferred tax assets including the net operating loss carry forward tax benefit of $2,961,080 total $917,200 which is offset by a valuation allowance.  The other deferred tax assets include accrued officer compensation, stock based compensation, and amortization.

The Company follows the provisions of uncertain tax positions. The Company recognized approximately no increase in the liability for unrecognized tax benefits.

The Company has no tax position at December 31, 2014 for which the ultimate deductibility is highly certain but for which there is uncertainty about the timing of such deductibility.

The Company recognizes interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses. No such interest or penalties were recognized during the periods presented. The Company had no accruals for interest and penalties at March 31, 2015. The open tax years are from 2009 through 2014.

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INVESTMENT IN PARTNERSHIP

3 Months Ended

Mar. 31, 2015

Notes to Financial Statements

NOTE 10 - INVESTMENT IN PARTNERSHIP

Commencing in 2010 the Company entered into a Partnership with Spoke Lane Entertainment which publishes graphic novel assets toward sales and film rights/screen adaptations.  The Company provided $0 funds for the three months ended March 31 2015 and $3,700 for the year ended December 31, 2014 to pay various operating expenses.  As of March 31, 2015 and December 31, 2014 the Company has invested $45,783.  At March 31, 2015, the Company has determined that the investment should not be impaired.

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STOCKHOLDERS' EQUITY (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2014	Mar. 31, 2015
Stockholders Equity Details Narrative
Preferred stock par value	$ 0.001	$ 0.001
Preferred stock shares authorized	100,000,000	100,000,000
Common stock par value	$ 0.001	$ 0.001
Common stock shares authorized	2,249,000,000	2,249,000,000
Restricted common stock	96,000,000
Professional fees	$ 24,000
Additional Paid in Capital	72,000
Company received preferred shares	125,000
Adding shares in paid in capital	$ 125

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INTANGIBLE ASSETS (Tables)

3 Months Ended

Mar. 31, 2015

Intangible Assets Tables

Intangible Assets

	(Unaudited) March 31, 2015			December 31, 2014
Intangible Assets	$	439,999		$	439,999
Less: Accumulated Amortization		(102,500	)		(95,166	)
Net Intangible Assets	$	337,499		$	344,883

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PROPERTY AND EQUIPMENT (Details Narrative) (USD $)	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Property And Equipment Details Narrative
Depreciation expense	$ 90	$ 360
Estimated useful lives	5 years

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CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) (USD $)	3 Months Ended		12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss for the period	$ (53,527)	$ (56,619)	$ (281,628)
Adjustments to reconcile net loss to net cash provided By operating activities:
Amortization	7,333	7,333	29,333
Depreciation	90		360
Capital contribution of rent	1,500	1,500
Discounts on potential loan conversions		6,250
Changes in operating assets and Liabilities:
Increase/ (decrease) in cash overdraft	(241)	3,018
Increase/ (decrease) in accounts payable
Increase/ (decrease) in accrued salaries	15,000	15,000
Increase/ (decrease) in accrued interest payable	21,695	20,833
Net cash used in operating activities	(8,150)	2,595
CASH FLOWS FROM INVESTING ACTIVITIES
Payments to partnership		(800)
Net cash provided by (used in) investing activities		(800)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from loans from stockholder	8,150	800
Proceeds from common stock sales
Net cash provided by (used in) financing activities	8,150	800
Net increase (decrease) in cash and cash equivalents		(2,595)
Cash and cash equivalents - beginning of period		2,595	2,595
Cash and cash equivalents - end of period
Interest Paid
Income Taxes Paid

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INTANGIBLE ASSETS

3 Months Ended

Mar. 31, 2015

Notes to Financial Statements

NOTE 4 - INTANGIBLE ASSETS

Intangible Assets at March 31, 2015 and December 31, 2014 consists of the following:

	(Unaudited) March 31, 2015			December 31, 2014
Intangible Assets	$	439,999		$	439,999
Less: Accumulated Amortization		(102,500	)		(95,166	)
Net Intangible Assets	$	337,499		$	344,883

The Company invests in various intellectual properties such as short stories and novels to be developed into future movie projects.  By definition these intangible assets are amortized over a 15 year period.  Amortization expense for the three months ended March 31, 2015 and December 31, 2014 was $7,333 and $29,333 respectively.  At March 31, 2015, the Company has determined that the intangible asset should not be impaired.

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INTANGIBLE ASSETS (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Intangible Assets Details
Intangible Assets	$ 439,999	$ 439,999
Less: Accumulated Amortization	(102,500)	(95,166)
Net Intangible Assets	$ 337,499	$ 344,833

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COMMITMENTS (Details Narrative) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Commitments Details Narrative
Capital contribution of rent	$ 1,500	$ 1,500

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PROPERTY AND EQUIPMENT (Tables)

3 Months Ended

Mar. 31, 2015

Property And Equipment Tables

Property and equipment

	March 31, 2015 (Unaudited)			December 31, 2014
Furniture and Fixtures	$	1,800		$	1,800
Less: Accumulated Depreciation		(1,530	)		(1,440	)
Net Property and Equipment	$	270		$	360