10-Q

UNITED STATES  SECURITIES AND EXCHANGE COMMISSION   Washington, D.C. 20549

FORM 10-Q

[X] Quarterly report pursuant section 13 or 15(d) of the Securities Exchange Act of 1934

For the quarterly period ended June 30, 2017

[_] Transition report pursuant section 13 or 15(d) of the Securities Exchange Act of 1934

For the transition period from ________________to ________________

Commission file number 333-212438

Tech Central, Inc.

(Name of small business issuer in its charter)

Wyoming	7812	46-5642819
(State Or Other Jurisdiction Of Incorporation Or Organization)	(Primary Standard Industrial Classification Code Number)	(I.R.S. Employer Identification Code Number)

Tech Central Inc

Abundance Building

43537 Ridge Park Drive

Temecula CA 92590

855-998-4710

(Address and telephone number of registrant's principal executive offices and principal place of business)

134 West MissionFallbrook, CA 92028TechCentralinc.com 702-241-3268

(Previous address and telephone number of registrant's principal executive offices and principal place of business)

Check whether the issuer (1) filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the past 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes [X]      No [_]

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

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes [_] No [X]

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

Large accelerated filer [_]	Accelerated filer [_]
Non-accelerated filer [_]	Smaller reporting company [X]
(Do not check if a smaller reporting company)	Emerging growth company [_]

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.  [_]

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).  Yes [_]    No [X]

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

Class	Outstanding at June 30, 2017
Common Stock, $0.001 par value per share	8,836,250

TECH CENTRAL, INC.

TABLE OF CONTENTS

INDEX

		Page
Part I.	Financial Information
Item 1.	Financial Statements	3
Item 2.	Management's Discussion and Analysis of Financial Condition and Results of Operations	11
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	14
Item 4.	Controls and Procedures	14
Part II.	Other Information	15
Item 1.	Legal Proceedings	15
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	15
Item 3.	Defaults upon Senior Securities	15
Item 4.	Mine Safety Disclosures	15
tem 5.	Other Information	14
Item 6.	Exhibits	15
Signatures		16

2

FINANCIAL STATEMENTS

TECH CENTRAL, INC.

TABLE OF CONTENTS

Table of Contents to Consolidated Financial Statements	3
Balance Sheet as of December 31, 2016(Audited) and June 30, 2017 (Unaudited)	4
Statements of Operations for the Periods Ended June 30, 2017 and June 30, 2016 (Unaudited)	5
Statements of Cash Flows for the Periods Ended June 30, 2017 and June 30, 2016 (Unaudited)	6
Notes to the Financial Statements	7

3

TECH CENTRAL, INC.

BALANCE SHEETS

June 30, 2017 and December 31, 2016

	June 30, 2017		December 31, 2016
	(Unaudited)		(Audited)
Assets
Current Assets
Cash	$	35,006	$	41,592
Accounts receivable		23,500		52,500
Total Current Assets		58,506		94,092
Other Assets
Film Equipment (net)		14,733		17,022
Total Other Assets		14,733		17,022
Total Assets	$	73,239	$	111,114
Liabilities And Stockholders' Equity (Deficit)
Current Liabilities
Accounts payable	$	-	$	1,359
Income Tax		1,864		7,341
Total Current Liabilities		1,864		8,700
Total Liabilities		1,864		8,700
Commitments & Contingencies		-		-
Stockholders' Equity (Deficit)
Common stock $0.001 par value 75,000,000 shares authorized 8,836,250 shares issued and outstanding at June 30, 2017 and December 31, 2016		8,837		8,837
Paid in Capital		51,988		51,988
Retained Earnings		10,550		41,589
Total Stockholders' Equity (Deficit)		71,375		102,414
Total Liabilities and
Stockholders' Equity (Deficit)	$	73,239	$	111,114

See accompanying notes to consolidated financial statements.

4

TECH CENTRAL, INC.

Statements of Operations

June 30, 2017 and June 30 2016

	Three Months Ended June 30, 2017			Three Months Ended June 30, 2016			Six Months Ended June 30, 2017			Six Months Ended June 30, 2016
	(Unaudited)			(Unaudited)			(Unaudited)			(Unaudited)
Revenue
Sales	$	15,500		$	7,200		$	25,500		$	26,700
Total Revenue		15,500			7,200			25,500			26,700
Cost of Goods Sold		-			-			-			-
Gross Profit		15,500			7,200			25,500			26,700
Operating Expenses
Depreciation and amortization		1,144			1,144			2,288			2,288
Computer and Internet Expense		-			-			849			867
Production Expense		21,100			110			27,000			810
Photography-Flyers-printing		1,199			-			1,199			-
Set Building Expense		1,877			-			1,877			-
Consulting Fees		2,500			-			7,500			-
Pofessional Fees		4,547			5,100			13,378			5,300
Film Work		2,100			-			2,100			-
Rent Expense		225			-			375			-
General & Administrative		2,864			246			5,449			725
Total Expenses		37,556			6,600			62,015			9,990
Net Operating Income/Loss	$	(22,056	)	$	600		$	(36,515	)	$	16,710
Other Income/Expense
Income taxes		(3,308	)		90			(5,477	)		2,507
Total other income/Expense		3,308			(90	)		5,477			(2,507	)
Net Income	$	(18,748	)	$	510		$	(31,038	)	$	14,203
Basic and Diluted Loss Per Common Share	$	0.00		$	0.00			0.00		$	0.00
Weighted Average Shares Basic & Diluted Outstanding		8,836,250			8,836,250			8,836,250			8,836,250

See accompanying notes to consolidated financial statements.

5

TECH CENTRAL, INC.

Statements of Cash Flows

June 30, 2017 and June 30, 2016

	6 Months Ended June 30,			6 Months Ended June 30,
	2017 (Unaudited)			2016 (Unaudited)
Cash Flows from Operating Activities
Net Income (loss)	$	(31,038	)	$	14,203
Adjustments to Reconcile Net Loss To Net Cash Provided by (Used In) Operating Activities:
Accounts receivable	$	29,000		$	-
Accounts payable		(1,359	)		-
Income Tax Payable		(5,477	)		2,507
Film Equipment Depreciation Expense		2,288			2,288
Net Cash Provided by (Used In) Operating Activities		(6,586	)		18,998
Cash Flows From Investing Activities
Net Cash Provided by Investing Activities		-			-
Cash Flows from Financing Activities
Net Cash Provided by Financing Activities		-			-
Increase (Decrease) in Cash		(6,586	)		18,998
Cash at Beginning of Period		41,592			74,799
Cash at End of Period	$	35,006		$	93,797
					—
Cash paid for Interest	$	—		$
					—
Cash paid for income taxes	$	—		$	—

See accompanying notes to consolidated financial statements.

6

TECH CENTRAL, INC.

NOTES TO THE FINANCIAL STATEMENTS

 (Unaudited)

Note 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

A summary of the significant accounting policies applied in the preparation of the accompanying financial statements follows.

BUSINESS AND BASIS OF PRESENTATION

Tech Central, Inc. ("TCI") was incorporated under the laws of the State of Wyoming on April 30, 2014.

TCI was formed as a Media Company engaging in online video and photography content development and distribution; and website and mobile app technology integration design and development.

BASIS OF PRESENTATION

The accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America, and pursuant to the rules and regulations of the Securities and Exchange Commission (the "SEC") and reflect all adjustments, consisting of normal recurring adjustments, which management believes are necessary to fairly present the financial position, results of operations and cash flows of the Company as of June 30, 2017.

ESTIMATES

The preparation of the financial statement in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts. Accordingly, actual results could differ from those estimates.

CASH AND CASH EQUIVALENTS

The Company maintains a cash balance in a non-interest-bearing account that currently does not exceed federally insured limits. For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. There were no cash equivalents as of June 30, 2017 and December 31, 2016.

PROPERTY AND EQUIPMENT

The Company values its investment in property and equipment at cost less accumulated depreciation. Depreciation is computed primarily by the straight line method over the estimated useful lives of the assets ranging from three to five years.

INVENTORY

Inventory is recorded at lower of cost or market; cost is computed on a first-in first-out basis.

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ACCOUNTS RECEIVABLE

Trade receivables are carried at original invoice amount. We recognize revenue from sales or services rendered when the following four criteria are met: persuasive evidence of an arrangement exists, delivery has occurred or services have been rendered, the selling price is fixed or determinable, and collectability is reasonably assured. Receivables past due for more than 120 days are considered delinquent. Management determines uncollectible accounts by regularly evaluating individual customer receivables and considering a customer's financial condition, credit history, and current economic conditions and by using historical experience applied to an aging of accounts. Recoveries of trade receivables previously written off are recorded when received.

FAIR VALUE OF FINANCIAL INSTRUMENTS AND DERIVATIVE FINANCIAL INSTRUMENTS

We have adopted Accounting Standards Codification regarding Disclosure About Derivative Financial Instruments and Fair Value of Financial Instruments. The carrying amounts of cash, accounts payable, accrued expenses, and other current liabilities approximate fair value because of the short maturity of these items. These fair value estimates are subjective in nature and involve uncertainties and matters of significant judgment, and, therefore, cannot be determined with precision. Changes in assumptions could significantly affect these estimates. We do not hold or issue financial instruments for trading purposes, nor do we utilize derivative instruments in the management of foreign exchange, commodity price or interest rate market risks.

FEDERAL INCOME TAXES

Deferred income taxes are reported for timing differences between items of income or expense reported in the financial statements and those reported for income tax purposes in accordance with Accounting Standards Codification regarding Accounting for Income Taxes, which requires the use of the asset/liability method of accounting for income taxes. Deferred income taxes and tax benefits 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 bases, and for tax loss and credit carryforwards. 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. Deferred taxes are provided for the estimated future tax effects attributable to temporary differences and carryforwards when realization is more likely than not.

REVENUE RECOGNITION

The Company recognizes revenue in accordance with Accounting Standards Codification No. 605, "Revenue Recognition" ("ASC-605"), ASC-605 requires that four basic criteria must be met before revenue can be recognized: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred; (3) the selling price is fixed and determinable; and (4) collectability is reasonably assured. Determination of criteria (3) and (4) are based on management's judgments regarding the fixed nature of the selling prices of the products delivered and the collectability of those amounts. Provisions for discounts and rebates to customers, estimated returns and allowances, and other adjustments are provided for in the same period the related sales are recorded. The Company will defer any revenue for which the product has not been delivered or is subject to refund until such time that the Company and the customer jointly determine that the product has been delivered or no refund will be required.

NET INCOME PER SHARE OF COMMON STOCK

We have adopted Accounting Standards Codification regarding Earnings per Share, which requires presentation of basic and diluted EPS on the face of the income statement for all entities with complex capital structures and requires a reconciliation of the numerator and denominator of the basic EPS computation to the numerator and denominator of the diluted EPS computation. In the accompanying financial statements, basic earnings per share of common stock is computed by dividing net income by the weighted average number of shares of common stock outstanding during the period. We do not have a complex capital structure requiring the computation of diluted earnings per share.

8

IMPAIRMENT OF LONG-LIVED ASSETS

The Company evaluates the recoverability of long-lived assets and the related estimated remaining lives at each balance sheet date. The Company records an impairment or change in useful life whenever events or changes in circumstances indicate that the carrying amount may not be recoverable or the useful life has changed.

STOCK BASED COMPENSATION

The Company recognizes stock-based compensation in accordance with ASC Topic 718 "Stock Compensation", which requires the measurement and recognition of compensation expense for all share-based payment awards made to employees and directors including employee stock options and employee stock purchases related to an Employee Stock Purchase Plan based on the estimated fair values. For non-employee stock-based compensation, we have adopted ASC Topic 505 "Equity-Based Payments to Non-Employees", which requires stock-based compensation related to non-employees to be accounted for based on the fair value of the related stock or options or the fair value of the services on the grant date, whichever is more readily determinable in accordance with ASC Topic 718.

RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS

As of June 30, 2017, the Company does not expect any of the recently issued accounting pronouncements to have a material impact on its financial condition or results of operations.

Note 2 - Uncertainty, going concern:

The Company's financial statements are prepared using generally accepted accounting principles in the United States of America applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs to allow it to continue as a going concern. As of June 30, 2017 the Company had retained earnings of $10,550. The ability of the Company to continue as a going concern is dependent on the Company obtaining adequate capital to fund operating losses until it becomes profitable. If the Company is unable to obtain adequate capital, it could be forced to cease operations, which raises substantial doubt about the Company’s ability to continue as a going concern.

In order to continue as a going concern, the Company will need, among other things, additional capital resources. The Company is contemplating conducting an offering of its debt or equity securities to obtain additional operating capital. The Company is dependent upon its ability, and will continue to attempt, to secure equity and/or debt financing. There are no assurances that the Company will be successful and without sufficient financing it would be unlikely for the Company to continue as a going concern.

The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plans described in the preceding paragraph and eventually secure other sources of financing and attain profitable operations. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classification of liabilities that might result from this uncertainty.

9

Note 3- Equipment

Equipment	June 30, 2017			December 31, 2016
Equipment	$	22,884		$	22,884
Accumulated Depreciation		(8,151	)		(5,862	)
Net Equipment	$	14,733		$	17,022

The Company purchased film equipment for $22,884, which is comprised of video, lighting and editing equipment. The depreciation expense for quarter ended June 30, 2017 was $1,144 and for quarter ended June 30, 2016 was $1,144.

Note-4 - Commitments and Contingencies

We have an employment agreement with our President Joe Lewis whereby he has agreed to take a salary when he has determined the Company has enough capital to pay a salary. No salary was paid in the quarter ended June 30, 2017. We do not anticipate beginning to pay salaries until we have adequate funds to do so. There are no stock option plans, retirement, pension, or profit sharing plans for the benefit of our officer and director. At June 30, 2017 there was no accrual of salaries.

Note 5– Common Stock

There were no share issuances during the year ended 2016 or for the six months ended June 30, 2017. At the year ended December 31, 2016 and at the quarter ended June 30, 2017 the Company had 8,836,250 shares issued.

Note 6 – Income Taxes

We account for income taxes in accordance with FASB ASC 740, Income Taxes which requires the recognition of deferred tax liabilities and assets for the expected future tax consequences of events that have been included in the financial statement or tax returns. Under this method, deferred tax liabilities and assets are determined based on the difference between financial statements and tax basis of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. Under FASB ASC 740, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations.

As such we had taxes payable of $1,864 at the quarter ended June 30, 2017 as compared to taxes payable of $7,341 at the year ended December 31, 2016.

Tax Year	Net Profit			Tax Rate			Tax Expense			Accrued Liability
Six Months Ended June 30, 2017	$	(31,038	)		15	%	$	(5,477	)	$	1,854
December 31,2016	$	3,358			15	%	$	505		$	7,341

The tax years from 2014 through 2017 are open to the IRS for inspection. The Company is subject to both the federal and Wyoming tax jurisdictions.

As such for the three months ended June 30, 2017 and June 30, 2016 we had tax expenses of ($3,308) and $90 and for the six months ended June 30, 2017 and June 30, 2016 we had tax expenses of ($5,477) and $2,507.

Note 7 – Subsequent Events

Management has reviewed events between June 30, 2017 to the date that the financials were available to be issued, and there were no significant events identified for disclosure

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

Forward Looking Statements

This "Management's Discussion and Analysis of Financial Condition and Results of Operations" (MD&A) is intended to provide an understanding of our financial condition, change in financial condition, cash flow, liquidity and results of operations. The following MD&A discussion should be read in conjunction with the financial statements and notes to those statements that appear elsewhere in this Form 10-Q and in the Company's Annual Report on Form 10-K. The following discussion contains forward-looking statements that reflect the Company's plans, estimates and beliefs. The Company's actual results could differ materially from those discussed or referred to in the forward-looking statements. Factors that could cause or contribute to any differences include, but are not limited to, those discussed under the caption "Forward-Looking Information and Factors That May Affect Future Results" and under Part I, Item 1A, of the Company's Annual Report on Form 10-K under the heading "Risk Factors."

GENERAL

We were incorporated in Wyoming on April 28, 2014 and we have elected December 31 as our fiscal year end.

We are a full-service multi-media Company with a multi operational approach focusing on Online video and photography content development and distribution and Website and mobile app technology integration design and development. Websites are a unique mix of textual content, photos, sometimes video and often times apps, which are designed as plug-ins to websites or for mobile devices, aiding in the conveyance of a website's message whether it be business related or personal. We offer products and solutions to help our customers stand out in the ever-changing internet environment. We have been, initially, capitalized through the acquisition of Assets from our founding shareholder, cash flows from multi media operations and the proceeds from a Private Placement offering.

For the quarter ended June 30, 2017 we had gross revenues of $15,500 derived primarily from commercial video work and digital video and photo integration into website design, and total expenses of $37,556 and a net loss of $18,748. For the quarter ended June 30, 2016 we had gross revenues of $7,200 derived primarily from commercial video work and digital video and photo integration into website design, and total expenses of $6,690 and a net income of $510.

We believe that we have sufficient capital to operate over the next twelve (12) months with a monthly burn rate of approximately $3,000 per month.

Our plans are to continue to market our multi-media services focusing on the integration of video with web site design and to continue with the development of our aerial footage for California coastal areas. We estimate a time frame of 9-12 months to complete and begin marketing the rights to our California coastal content, however there is no assurance that it will be complete in that time frame nor is there any assurance that once completed the content could be sold and if sold there is no assurance of the time frame it could take to sell. We may also seek equity financing in the future for the California coastal project. At this time we have no arrangements for any funding source.

11

Significant Accounting Policies and Estimates

Management's Discussion and Analysis of Financial Condition and Results of Operations discusses the Company's financial statements which have been prepared in accordance with accounting principles generally accepted in the United States of America. The preparation of these financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Management bases its estimates and judgments on historical experiences and on various other factors that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying value of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions.

Revenue Recognition

Revenue consists substantially of fees earned from movies and videos that we have interests in and commercial video work. We recognize revenue from a sale or licensing arrangement of a film when all of the following conditions are met: non-refundable payment for film rights per a contract, or; persuasive evidence of a sale or licensing arrangement with a customer exists; the film is complete and, in accordance with the terms of the arrangement, has been delivered or is available for immediate and unconditional delivery; the license period of the arrangement has begun and the customer can begin its exploitation, exhibition, or sale; the arrangement fee is fixed or determinable; and collection of the arrangement fee is reasonably assured. We recognize revenue from commercial video services rendered when the following four criteria are met: persuasive evidence of an arrangement exists, delivery has occurred or services have been rendered, the selling price is fixed or determinable, and collectability is reasonably assured upon invoicing for work.

Use of Estimates

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

Results of Operations

For the Three and Six Month Ended June 30, 2017 Compared To  the Three and Six Months Ended June 30, 2016 

Revenue

For the three month period ended June 30, 2017, we had gross revenues of $15,500, which were derived primarily from commercial video work and digital video and photo integration into website design, and total expenses of $37,556 consisting of professional fees of $4,547 which were attributable to expenses relating to our SEC filings and accounting costs, depreciation of $1,144, computer and internet expense of $0, consulting fees of $2,500, Production Audio Video Expense $26,276, Rent expense of $225 and general & administrative fees of $2,864.

For the three month period ended June 30, 2016, we recognized revenues of $7,200, which were derived primarily from commercial video work and digital video and photo integration into website design, and total expenses  of $6,600consisting of professional fees of $5,100 which were attributable to expenses relating to our SEC filings and accounting costs, depreciation of $1,144, marketing expense of $110, computer and internet expense of $0 and general & administrative fees of $246.

For the six month period ended June 30, 2017, we had gross revenues of $25,500, which were derived primarily from commercial video work and digital video and photo integration into website design, and total expenses of $62,015 consisting of professional fees of $13,378which were attributable to expenses relating to our SEC filings and accounting costs, depreciation of $2,288, computer and internet expense of $849, marketing expense of $2,000 consulting fees of $7,500, Production Audio Video Expense $30,176, Rent expense of $375 and general & administrative fees of $5,449.

For the six month period ended June 30, 2016, we recognized revenues of $26,700, which were derived primarily from commercial video work and digital video and photo integration into website design, and total expenses  of $9,990 consisting of professional fees of $5,300 which were attributable to expenses relating to our SEC filings and accounting costs, depreciation of $2,288, marketing expense of $810, computer and internet expense of $867 and general & administrative fees of $725.

12

Liquidity and Capital Resources

For The Six Months Ended June 30, 2017 Compared To The Year Ended December 31, 2016

As at June 30, 2017, the Company had cash on hand of $35,006, total assets of $73,239, total liabilities of $1,864 and stockholders' equity of $71,375.

As at December 31, 2016, the Company had cash on hand of $41,592, total assets of $111,114, total liabilities of $8,700 and stockholders' equity of $102,414.

The change in shareholders' equity in the six months ended June 30, 2017was largely attributable to operating losses incurred in the period.

Operating Activities

During the six months ended June 30, 2017, we used $(6,586) cash in operating activities compared to $18,998 generated in cash from operating activities, during the six months ended June 30, 2016.

Investing Activities

For the six months ended June 30, 2017 and June 30, 2016 we did not use any funds in investing activities. 

Financing Activities

During the six months ended June 30, 2017 and June 30, 2016, we neither generated nor used any funds in financing activities.

The Company believes it may have sufficient cash resources available to fund its primary operation for the next twelve (12) months but does not have the funding to fully implement its business plan. The Company has no agreements in place with its shareholders, officer and director or with any third parties to fund operations. The Company has not negotiated nor has available to it any other third party sources of liquidity.

The Company has no, current, off balance sheet arrangements and does not anticipate entering into any off balance sheet arrangements that are reasonably likely to have a current or future effect on our financial condition.

13

Related parties

There were no related party transactions in the six months ended June 30, 2017 and 2016.

Plan of Operation

Our plans are to continue to market our multi-media services focusing on the integration of video with web site design and to continue with the development of our aerial footage for California coastal areas. We estimate a time frame of 9-10 months to complete and begin marketing the rights to our California coastal content, however there is no assurance that it will be complete in that time frame nor is there any assurance that once completed the content could be sold and if sold there is no assurance of the time frame it could take to sell. We may also seek equity financing in the future for the California coastal project. At this time we have no arrangements for any funding source.

Marketing and Sales efforts:

Our marketing efforts will primarily be related to marketing our multimedia services and upon completion, the marketing and sales of our California Coast video project.

We plan on optimizing Search Engine Optimization ("SEO") work and internet marketing, and subsequently believe sales will be initially supported through our website. We also plan on engaging a call center for developing interest in our products within the next fiscal year. Successful implementation of our business strategy depends on factors specific to the further development of our products, regulations regarding equities trading, additional financing through equity or debt sources and numerous other factors that may be beyond our control. Adverse changes in the following factors could undermine our business strategy and have a material adverse effect on our business, financial condition, and results of operations and cash flow:

· the ability to anticipate changes in consumer preferences and to meet customers' needs for trading products in a timely cost effective manner; and

· the ability to establish, maintain and eventually grow market share in a competitive environment

Income Taxes

We had taxes payable of $1,864 at quarter end June 30, 2017 as compared to taxes payable of $7,341 at the year ended December 31, 2016.

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Item 3. Quantitative and Qualitative Disclosures about Market Risk

As a "smaller reporting company" as defined by Item 10 of Regulation S-K, we are not required to provide information required by this Item.

Item 4. Controls and Procedures

Evaluation of Disclosure Controls and Procedures

Our chief executive officer and chief financial officer are responsible for establishing and maintaining our disclosure controls and procedures. Disclosure controls and procedures means controls and other procedures that are designed to ensure that information we are required to disclose in the reports that we file or submit under the Securities Exchange Act of 1933 is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission's rules and forms, and to ensure that information required to be disclosed by us in those reports is accumulated and communicated to the our management, including our principal executive and principal financial officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure. Our chief executive officer and chief financial officer evaluated the effectiveness of our disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1933) as of June 30, 2017.  Based on that evaluation, our chief executive officer and chief financial officer have concluded that, as of the evaluation date, such controls and procedures were not effective.

Changes in internal controls

There were no changes in our internal controls over financial reporting that occurred during the quarter ended June 30, 2017 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

PART II - OTHER INFORMATION

Item 1. Legal Proceedings

The Company was not subject to any legal proceedings during the six month period ended June 30, 2017 or 2016 and to the best of our knowledge and belief no proceedings are currently threatened or pending.

Item 1A. Risk Factors

 As a "smaller reporting company" as defined by Item 10 of Regulation S-K, we are not required to provide information required by this Item.

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

No unregistered equity securities were issued sold during the three months ended June 30, 2017. 

Item 3. Defaults upon Senior Securities

No senior securities were issued and outstanding during the three months ended June 30, 2017 and 2016.

Item 4. Mining Safety Disclosures

Not applicable to our Company.

Item 5. Other Information

None.

15

ITEM 6. EXHIBITS

Number	Exhibit
31.1**	Certification of the Chief Executive Officer, as the principal executive officer and the principal financial officer, under 18 U.S.C. Section 1350, as adopted in accordance with section 302 of the Sarbanes-Oxley Act of 2002.
32.1**	Certification of the Chief Executive Officer, as the principal executive officer and the principal financial officer, under 18 U.S.C. Section 1350, as adopted in accordance with Section 906 of the Sarbanes-Oxley Act of 2002.
101**	Interactive Data Files

** Filed Herewith

SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) 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

Dated: August 3, 2017	TECH CENTRAL, INC.
	By:	/s/ Joe Lewis
		Joe Lewis,
		Chief Executive Officer

16

EX-31.1

EXHIBIT 31.1

CERTIFICATION PURSUANT TO

SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Joseph Lewis, certify that:

1. I have reviewed this Form 10-Q of TECH CENTRAL 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 small business issuer as of, and for, the periods present in this report;

4. I am responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the small business issuer and have:

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

(b) Evaluated the effectiveness of the small business issuer'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

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

5. I have disclosed, based on my most recent evaluation of internal control over financial reporting, to the small business issuer's auditors and the audit committee of the small business issuer'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 reasonable likely to adversely affect the small business issuer'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 small business issuer's internal control over financial reporting.

Date: August 3, 2017

/s/ Joseph Lewis

Joseph Lewis, Principal Executive Officer Tech Central Inc.

EX-32.1

EXHIBIT 32.1

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the accompanying Quarterly Report on Form 10-Q of Tech Central, Inc., for the Period ended June 30, 2017, I, Joseph Lewis, hereby certify pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, to the best of my knowledge and belief, that:

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

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

/s/ Joseph Lewis

Joseph Lewis

Principal Executive Officer, Tech Central, Inc.

August 3, 2017

XML

Document and Entity Information	6 Months Ended
	Jun. 30, 2017 shares
Document And Entity Information
Entity Registrant Name	Tech Central, Inc.
Entity Central Index Key	0001639874
Document Type	10-Q
Document Period End Date	Jun. 30, 2017
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	8,836,250
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2017

XML

Balance Sheet (Unaudited) - USD ($)	Jun. 30, 2017	Dec. 31, 2016
Current Assets
Cash	$ 35,006	$ 41,592
Accounts receivable	23,500	52,500
Total Current Assets	58,506	94,092
Other Assets
Film Equipment Net	14,733	17,022
Total Other Assets	14,733	17,022
Total Assets	73,239	111,114
Current Liabilities
Accounts payable	0	1,359
Income Tax	1,864	7,341
Total Current Liabilities	1,864	8,700
Total Liabilities	1,864	8,700
Commitments & Contingencies	0	0
Stockholders' Equity (Deficit)
Common stock $0.001 par value 75,000,000 shares authorized 8,836,250 shares issued and outstanding at June 30, 2017 and December 31, 2016	8,837	8,837
Paid in Capital	51,988	51,988
Retained Earnings	10,550	41,589
Total Stockholders' Equity (Deficit)	71,375	102,414
Total Liabilities and Stockholders' Equity (Deficit)	$ 73,239	$ 111,114

XML

Balance Sheet (Unaudited) (Parenthetical) - $ / shares	Jun. 30, 2017	Dec. 31, 2016
Statement of Financial Position [Abstract]
Common stock par value	$ 0.001	$ 0.001
Common stock shares authorized	75,000,000	75,000,000
Common stock shares issued	8,836,250	8,836,250
Common stock shares outstanding	8,836,250	8,836,250

XML

Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Revenue
Sales	$ 15,500	$ 7,200	$ 25,500	$ 26,700
Total Revenue	15,500	7,200	25,500	26,700
Cost of Goods Sold	0	0	0	0
Gross Profit	15,500	7,200	25,500	26,700
Operating Expenses
Depreciation and amortization	1,144	1,144	2,288	2,288
Computer and Internet Expense	0	0	849	867
Production Expense	21,100	110	27,000	810
Photography-Flyers-printing	1,199	0	1,199	0
Set Building Expense	1,877	0	1,877	0
Consulting Fees	2,500	0	7,500	0
Professional Fees	4,547	5,100	13,378	5,300
Rent Expense	2,100	0	2,100	0
Marketing Expense	225	0	375	0
General & Administrative	2,864	246	5,449	725
Total Expenses	37,556	6,600	62,015	9,990
Other Income/Expense
Income taxes	(3,308)	90	(5,477)	2,507
Total other income/Expense	3,308	(90)	5,477	(2,507)
Net Income	$ (18,748)	$ 510	$ (31,038)	$ 14,203
Basic and Diluted Loss Per Common Share	$ 0	$ 0	$ 0	$ 0
Weighted Average Shares Basic & Diluted Outstanding	8,836,250	8,836,250	8,836,250	8,836,250

XML

Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Cash Flows from Operating Activities
Net Income (loss)	$ (31,038)	$ 14,203
Adjustments to Reconcile Net Loss To Net Cash Provided by (Used In) Operating Activities:
Accounts receivable	29,000	0
Accounts payable	(1,359)	0
Income Tax Payable	(5,477)	2,507
Film Equipment Depreciation Expense	2,288	2,288
Net Cash Provided by (Used In) Operating Activities	(6,586)	18,998
Cash Flows From Investing Activities
Net Cash Provided by Investing Activities	0	0
Cash Flows from Financing Activities
Net Cash Provided by Financing Activities	0	0
Increase (Decrease) in Cash	(6,586)	18,998
Cash at Beginning of Period	41,592	74,799
Cash at End of Period	35,006	93,797
Cash paid for Interest	0	0
Cash paid for income taxes	$ 0	$ 0

XML

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

6 Months Ended

Jun. 30, 2017

Summary Of Significant Accounting Policies

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Note 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

A summary of the significant accounting policies applied in the preparation of the accompanying financial statements follows.

BUSINESS AND BASIS OF PRESENTATION

Tech Central, Inc. ("TCI") was incorporated under the laws of the State of Wyoming on April 30, 2014.

TCI was formed as a Media Company engaging in online video and photography content development and distribution; and website and mobile app technology integration design and development.

BASIS OF PRESENTATION

The accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America, and pursuant to the rules and regulations of the Securities and Exchange Commission (the "SEC") and reflect all adjustments, consisting of normal recurring adjustments, which management believes are necessary to fairly present the financial position, results of operations and cash flows of the Company as of June 30, 2017.

ESTIMATES

The preparation of the financial statement in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts. Accordingly, actual results could differ from those estimates.

CASH AND CASH EQUIVALENTS

The Company maintains a cash balance in a non-interest-bearing account that currently does not exceed federally insured limits. For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. There were no cash equivalents as of June 30, 2017 and December 31, 2016.

PROPERTY AND EQUIPMENT

The Company values its investment in property and equipment at cost less accumulated depreciation. Depreciation is computed primarily by the straight line method over the estimated useful lives of the assets ranging from three to five years.

INVENTORY

Inventory is recorded at lower of cost or market; cost is computed on a first-in first-out basis.

ACCOUNTS RECEIVABLE

Trade receivables are carried at original invoice amount. We recognize revenue from sales or services rendered when the following four criteria are met: persuasive evidence of an arrangement exists, delivery has occurred or services have been rendered, the selling price is fixed or determinable, and collectability is reasonably assured. Receivables past due for more than 120 days are considered delinquent. Management determines uncollectible accounts by regularly evaluating individual customer receivables and considering a customer's financial condition, credit history, and current economic conditions and by using historical experience applied to an aging of accounts. Recoveries of trade receivables previously written off are recorded when received.

FAIR VALUE OF FINANCIAL INSTRUMENTS AND DERIVATIVE FINANCIAL INSTRUMENTS

We have adopted Accounting Standards Codification regarding Disclosure About Derivative Financial Instruments and Fair Value of Financial Instruments. The carrying amounts of cash, accounts payable, accrued expenses, and other current liabilities approximate fair value because of the short maturity of these items. These fair value estimates are subjective in nature and involve uncertainties and matters of significant judgment, and, therefore, cannot be determined with precision. Changes in assumptions could significantly affect these estimates. We do not hold or issue financial instruments for trading purposes, nor do we utilize derivative instruments in the management of foreign exchange, commodity price or interest rate market risks.

FEDERAL INCOME TAXES

Deferred income taxes are reported for timing differences between items of income or expense reported in the financial statements and those reported for income tax purposes in accordance with Accounting Standards Codification regarding Accounting for Income Taxes, which requires the use of the asset/liability method of accounting for income taxes. Deferred income taxes and tax benefits 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 bases, and for tax loss and credit carryforwards. 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. Deferred taxes are provided for the estimated future tax effects attributable to temporary differences and carryforwards when realization is more likely than not.

REVENUE RECOGNITION

The Company recognizes revenue in accordance with Accounting Standards Codification No. 605, "Revenue Recognition" ("ASC-605"), ASC-605 requires that four basic criteria must be met before revenue can be recognized: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred; (3) the selling price is fixed and determinable; and (4) collectability is reasonably assured. Determination of criteria (3) and (4) are based on management's judgments regarding the fixed nature of the selling prices of the products delivered and the collectability of those amounts. Provisions for discounts and rebates to customers, estimated returns and allowances, and other adjustments are provided for in the same period the related sales are recorded. The Company will defer any revenue for which the product has not been delivered or is subject to refund until such time that the Company and the customer jointly determine that the product has been delivered or no refund will be required.

NET INCOME PER SHARE OF COMMON STOCK

We have adopted Accounting Standards Codification regarding Earnings per Share, which requires presentation of basic and diluted EPS on the face of the income statement for all entities with complex capital structures and requires a reconciliation of the numerator and denominator of the basic EPS computation to the numerator and denominator of the diluted EPS computation. In the accompanying financial statements, basic earnings per share of common stock is computed by dividing net income by the weighted average number of shares of common stock outstanding during the period. We do not have a complex capital structure requiring the computation of diluted earnings per share.

IMPAIRMENT OF LONG-LIVED ASSETS

The Company evaluates the recoverability of long-lived assets and the related estimated remaining lives at each balance sheet date. The Company records an impairment or change in useful life whenever events or changes in circumstances indicate that the carrying amount may not be recoverable or the useful life has changed.

STOCK BASED COMPENSATION

The Company recognizes stock-based compensation in accordance with ASC Topic 718 "Stock Compensation", which requires the measurement and recognition of compensation expense for all share-based payment awards made to employees and directors including employee stock options and employee stock purchases related to an Employee Stock Purchase Plan based on the estimated fair values. For non-employee stock-based compensation, we have adopted ASC Topic 505 "Equity-Based Payments to Non-Employees", which requires stock-based compensation related to non-employees to be accounted for based on the fair value of the related stock or options or the fair value of the services on the grant date, whichever is more readily determinable in accordance with ASC Topic 718.

RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS

As of June 30, 2017, the Company does not expect any of the recently issued accounting pronouncements to have a material impact on its financial condition or results of operations.

XML

Uncertainty, Going Concern

6 Months Ended

Jun. 30, 2017

Uncertainty Going Concern

Uncertainty, going concern:

Note 2 - Uncertainty, going concern:

The Company's financial statements are prepared using generally accepted accounting principles in the United States of America applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs to allow it to continue as a going concern. As of June 30, 2017 the Company had retained earnings of $10,550. The ability of the Company to continue as a going concern is dependent on the Company obtaining adequate capital to fund operating losses until it becomes profitable. If the Company is unable to obtain adequate capital, it could be forced to cease operations, which raises substantial doubt about the Company’s ability to continue as a going concern.

In order to continue as a going concern, the Company will need, among other things, additional capital resources. The Company is contemplating conducting an offering of its debt or equity securities to obtain additional operating capital. The Company is dependent upon its ability, and will continue to attempt, to secure equity and/or debt financing. There are no assurances that the Company will be successful and without sufficient financing it would be unlikely for the Company to continue as a going concern.

The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plans described in the preceding paragraph and eventually secure other sources of financing and attain profitable operations. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classification of liabilities that might result from this uncertainty.

XML

Equipment

6 Months Ended

Jun. 30, 2017

Property, Plant and Equipment [Abstract]

Equipment

Note 3- Equipment

Equipment	June 30, 2017			December 31, 2016
Equipment	$	22,884		$	22,884
Accumulated Depreciation		(8,151	)		(5,862	)
Net Equipment	$	14,733		$	17,022

The Company purchased film equipment for $22,884, which is comprised of video, lighting and editing equipment. The depreciation expense for quarter ended June 30, 2017 was $1,144 and for quarter ended June 30, 2016 was $1,144.

XML

Commitments and Contingencies

6 Months Ended

Jun. 30, 2017

Commitments And Contingencies

Commitments and Contingencies

Note-4 - Commitments and Contingencies

We have an employment agreement with our President Joe Lewis whereby he has agreed to take a salary when he has determined the Company has enough capital to pay a salary. No salary was paid in the quarter ended June 30, 2017. We do not anticipate beginning to pay salaries until we have adequate funds to do so. There are no stock option plans, retirement, pension, or profit sharing plans for the benefit of our officer and director. At June 30, 2017 there was no accrual of salaries.

XML

Common Stock

6 Months Ended

Jun. 30, 2017

Equity [Abstract]

Common Stock

Note 5– Common Stock

There were no share issuances during the year ended 2016 or for the six months ended June 30, 2017. At the year ended December 31, 2016 and at the quarter ended June 30, 2017 the Company had 8,836,250 shares issued.

XML

Income Taxes

6 Months Ended

Jun. 30, 2017

Income Taxes

Income Taxes

Note 6 – Income Taxes

We account for income taxes in accordance with FASB ASC 740, Income Taxes which requires the recognition of deferred tax liabilities and assets for the expected future tax consequences of events that have been included in the financial statement or tax returns. Under this method, deferred tax liabilities and assets are determined based on the difference between financial statements and tax basis of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. Under FASB ASC 740, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations.

As such we had taxes payable of $1,864 at the quarter ended June 30, 2017 as compared to taxes payable of $7,341 at the year ended December 31, 2016.

Tax Year	Net Profit			Tax Rate			Tax Expense			Accrued Liability
Six Months Ended June 30, 2017	$	(31,038	)		15	%	$	(5,477	)	$	1,854
December 31,2016	$	3,358			15	%	$	505		$	7,341

The tax years from 2014 through 2017 are open to the IRS for inspection. The Company is subject to both the federal and Wyoming tax jurisdictions.

As such for the three months ended June 30, 2017 and June 30, 2016 we had tax expenses of ($3,308) and $90 and for the six months ended June 30, 2017 and June 30, 2016 we had tax expenses of ($5,477) and $2,507.

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Subsequent Events

6 Months Ended

Jun. 30, 2017

Subsequent Events [Abstract]

Subsequent Events

Note 7 – Subsequent Events

Management has reviewed events between June 30, 2017 to the date that the financials were available to be issued, and there were no significant events identified for disclosure.

XML

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

6 Months Ended

Jun. 30, 2017

Summary Of Significant Accounting Policies Policies

BUSINESS AND BASIS OF PRESENTATION

BUSINESS AND BASIS OF PRESENTATION

Tech Central, Inc. ("TCI") was incorporated under the laws of the State of Wyoming on April 30, 2014.

TCI was formed as a Media Company engaging in online video and photography content development and distribution; and website and mobile app technology integration design and development.

BASIS OF PRESENTATION

BASIS OF PRESENTATION

The accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America, and pursuant to the rules and regulations of the Securities and Exchange Commission (the "SEC") and reflect all adjustments, consisting of normal recurring adjustments, which management believes are necessary to fairly present the financial position, results of operations and cash flows of the Company as of June 30, 2017.

ESTIMATES

ESTIMATES

The preparation of the financial statement in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts. Accordingly, actual results could differ from those estimates.

CASH AND CASH EQUIVALENTS

CASH AND CASH EQUIVALENTS

The Company maintains a cash balance in a non-interest-bearing account that currently does not exceed federally insured limits. For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. There were no cash equivalents as of June 30, 2017 and December 31, 2016.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT

The Company values its investment in property and equipment at cost less accumulated depreciation. Depreciation is computed primarily by the straight line method over the estimated useful lives of the assets ranging from three to five years.

INVENTORY

INVENTORY

Inventory is recorded at lower of cost or market; cost is computed on a first-in first-out basis.

ACCOUNTS RECEIVABLE

ACCOUNTS RECEIVABLE

Trade receivables are carried at original invoice amount. We recognize revenue from sales or services rendered when the following four criteria are met: persuasive evidence of an arrangement exists, delivery has occurred or services have been rendered, the selling price is fixed or determinable, and collectability is reasonably assured. Receivables past due for more than 120 days are considered delinquent. Management determines uncollectible accounts by regularly evaluating individual customer receivables and considering a customer's financial condition, credit history, and current economic conditions and by using historical experience applied to an aging of accounts. Recoveries of trade receivables previously written off are recorded when received.

FAIR VALUE OF FINANCIAL INSTRUMENTS AND DERIVATIVE FINANCIAL INSTRUMENTS

FAIR VALUE OF FINANCIAL INSTRUMENTS AND DERIVATIVE FINANCIAL INSTRUMENTS

We have adopted Accounting Standards Codification regarding Disclosure About Derivative Financial Instruments and Fair Value of Financial Instruments. The carrying amounts of cash, accounts payable, accrued expenses, and other current liabilities approximate fair value because of the short maturity of these items. These fair value estimates are subjective in nature and involve uncertainties and matters of significant judgment, and, therefore, cannot be determined with precision. Changes in assumptions could significantly affect these estimates. We do not hold or issue financial instruments for trading purposes, nor do we utilize derivative instruments in the management of foreign exchange, commodity price or interest rate market risks.

FEDERAL INCOME TAXES

FEDERAL INCOME TAXES

Deferred income taxes are reported for timing differences between items of income or expense reported in the financial statements and those reported for income tax purposes in accordance with Accounting Standards Codification regarding Accounting for Income Taxes, which requires the use of the asset/liability method of accounting for income taxes. Deferred income taxes and tax benefits 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 bases, and for tax loss and credit carryforwards. 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. Deferred taxes are provided for the estimated future tax effects attributable to temporary differences and carryforwards when realization is more likely than not.

REVENUE RECOGNITION

REVENUE RECOGNITION

The Company recognizes revenue in accordance with Accounting Standards Codification No. 605, "Revenue Recognition" ("ASC-605"), ASC-605 requires that four basic criteria must be met before revenue can be recognized: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred; (3) the selling price is fixed and determinable; and (4) collectability is reasonably assured. Determination of criteria (3) and (4) are based on management's judgments regarding the fixed nature of the selling prices of the products delivered and the collectability of those amounts. Provisions for discounts and rebates to customers, estimated returns and allowances, and other adjustments are provided for in the same period the related sales are recorded. The Company will defer any revenue for which the product has not been delivered or is subject to refund until such time that the Company and the customer jointly determine that the product has been delivered or no refund will be required.

NET INCOME PER SHARE OF COMMON STOCK

NET INCOME PER SHARE OF COMMON STOCK

We have adopted Accounting Standards Codification regarding Earnings per Share, which requires presentation of basic and diluted EPS on the face of the income statement for all entities with complex capital structures and requires a reconciliation of the numerator and denominator of the basic EPS computation to the numerator and denominator of the diluted EPS computation. In the accompanying financial statements, basic earnings per share of common stock is computed by dividing net income by the weighted average number of shares of common stock outstanding during the period. We do not have a complex capital structure requiring the computation of diluted earnings per share.

IMPAIRMENT OF LONG-LIVED ASSETS

IMPAIRMENT OF LONG-LIVED ASSETS

The Company evaluates the recoverability of long-lived assets and the related estimated remaining lives at each balance sheet date. The Company records an impairment or change in useful life whenever events or changes in circumstances indicate that the carrying amount may not be recoverable or the useful life has changed.

STOCK BASED COMPENSATION

STOCK BASED COMPENSATION

The Company recognizes stock-based compensation in accordance with ASC Topic 718 "Stock Compensation", which requires the measurement and recognition of compensation expense for all share-based payment awards made to employees and directors including employee stock options and employee stock purchases related to an Employee Stock Purchase Plan based on the estimated fair values. For non-employee stock-based compensation, we have adopted ASC Topic 505 "Equity-Based Payments to Non-Employees", which requires stock-based compensation related to non-employees to be accounted for based on the fair value of the related stock or options or the fair value of the services on the grant date, whichever is more readily determinable in accordance with ASC Topic 718.

RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS

RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS

As of June 30, 2017, the Company does not expect any of the recently issued accounting pronouncements to have a material impact on its financial condition or results of operations.

XML

Equipment (Tables)

6 Months Ended

Jun. 30, 2017

Equipment Tables

Equipment

Equipment	June 30, 2017			December 31, 2016
Equipment	$	22,884		$	22,884
Accumulated Depreciation		(8,151	)		(5,862	)
Net Equipment	$	14,733		$	17,022

XML

Income Taxes (Tables)

6 Months Ended

Jun. 30, 2017

Income Taxes

Income Taxes

As such we had taxes payable of $1,864 at the quarter ended June 30, 2017 as compared to taxes payable of $7,341 at the year ended December 31, 2016.

Tax Year	Net Profit			Tax Rate			Tax Expense			Accrued Liability
Six Months Ended June 30, 2017	$	(31,038	)		15	%	$	(5,477	)	$	1,854
December 31,2016	$	3,358			15	%	$	505		$	7,341

XML

Uncertainty, Going Concern (Details Narrative) - USD ($)	Jun. 30, 2017	Dec. 31, 2016
Uncertainty Going Concern
Retained earnings	$ 10,550	$ 41,589

XML

Equipment (Details Narrative ) - USD ($)	3 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 1,144	$ 1,144

XML

Equipment (Details) - USD ($)	Jun. 30, 2017	Dec. 31, 2016
Property, Plant and Equipment [Abstract]
Equipment	$ 22,884	$ 22,884
Accumulated Depreciation	(8,151)	(5,862)
Net Equipment	$ 14,733	$ 17,022

XML

Common Stock (Details Narrative) - shares	6 Months Ended	12 Months Ended
	Jun. 30, 2017	Dec. 31, 2016
Common Stock Details Narrative
Common Stock Shares Issued for services	0	0
Common stock shares issued	8,836,250	8,836,250

XML

Income Taxes (Details) - USD ($)	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Income Taxes
Net Profit	$ (31,038)	$ 3,358
Tax Rate	15.00%	15.00%
Tax Expense	$ (5,477)	$ 505
Accrued Liability	$ 1,854	$ 7,341

XML

Income Taxes (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Income Taxes
Taxes payable	$ 1,864				$ 7,341
Tax expenses	$ (3,308)	$ 90	$ (5,477)	$ 2,507