0001558432
2013-01-01
2013-09-30
0001558432
2013-11-17
0001558432
2013-09-30
0001558432
2012-12-31
0001558432
2013-07-01
2013-09-30
0001558432
2012-07-10
2012-09-30
0001558432
2013-07-10
2013-09-30
0001558432
2012-07-10
2013-09-30
0001558432
2012-07-15
0001558432
2013-08-08
0001558432
2012-07-12
0001558432
2012-10-01
2013-06-30
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2013-09-06
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2013-02-25
0001558432
2013-04-16
0001558432
2013-06-06
0001558432
2013-10-31
iso4217:USD
xbrli:shares
iso4217:USD
xbrli:shares
0001558432
10-Q
2013-09-30
false
--12-31
No
No
Yes
Smaller Reporting Company
Q3
2013
91670000
<p style="margin: 0pt"></p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES</b></p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0"><u>Basis of presentation</u></p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The interim financial statements included herein,
presented in accordance with United States generally accepted accounting principles and stated in US dollars, have been prepared
by the Company, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information
and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles
have been condensed or omitted pursuant to such rules and regulations, although the Company believes that the disclosures are adequate
to make the information presented not misleading.</p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">These statements reflect all adjustments, consisting
of normal recurring adjustments, which in the opinion of management, are necessary for fair presentation of the information contained
therein. It is suggested that these interim financial statements be read in conjunction with the financial statements of the Company
for the year ended December 31, 2012 and notes thereto included in the Company’s 10-K annual report. The Company follows
the same accounting policies in the preparation of interim reports.</p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Results of operations for the interim period
are not indicative of annual results.</p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in"><u> </u></p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><u>Organization</u></p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company was incorporated on July 10, 2012
(Date of Inception) under the laws of the State of Nevada, as Creative App Solutions, Inc. On August 23, 2013, the Company amended
its articles of incorporation and changed their name to Capstone Financial Group, Inc.</p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company has not commenced significant operations
and, in accordance with ASC Topic 915, the Company is considered a development stage company.</p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><u>Nature of operations</u></p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company will design and sell mobile application
for the Apple and Android platforms. During the three months ended September 30, 2013 the Company changed its business plan and
plans to offer financial services and consulting to businesses and they rely heavily on an officer, director and shareholder who
hold the proper licenses in order to conduct business.</p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><u>Cash and cash equivalents</u></p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">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. The carrying
value of these investments approximates fair value.</p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><u>Revenue recognition</u></p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">We recognize revenue when all of the following
conditions are satisfied: (1) there is persuasive evidence of an arrangement; (2) the product or service has been provided
to the customer; (3) the amount of fees to be paid by the customer is fixed or determinable; and (4) the collection of
our fees is probable.</p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company will record revenue when it is realizable
and earned and the services have been rendered to the customers. During the three months ended September 30, 2013, the Company
recorded $121,627 in revenue related to financial services consulting and commissions that were assigned by an officer, director
and shareholder of the Company. The assignment was necessary since the officer, director and shareholder holds the proper licenses
in order to conduct business.</p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><u>Advertising Costs</u></p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Advertising costs are anticipated to be expensed
as incurred; however there were no advertising costs included in general and administrative expenses from Inception (July 10, 2012)
to September 30, 2013.</p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in"><u> </u></p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><u>Fair value of financial instruments</u></p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Fair value estimates discussed herein are based
upon certain market assumptions and pertinent information available to management as of September 30, 2013. The respective carrying
value of certain on-balance-sheet financial instruments approximated their fair values. These financial instruments include cash,
prepaid expenses and accounts payable. Fair values were assumed to approximate carrying values for cash and payables because they
are short term in nature and their carrying amounts approximate fair values or they are payable on demand.</p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><font style="font-style: normal"> </font></p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Level 1:<b> </b>The preferred inputs to valuation
efforts are “quoted prices in active markets for identical assets or liabilities,” with the caveat that the reporting
entity must have access to that market. Information at this level is based on direct observations of transactions involving the
same assets and liabilities, not assumptions, and thus offers superior reliability. However, relatively few items, especially physical
assets, actually trade in active markets.</p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><font style="font-style: normal"> </font></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Arial, Helvetica, Sans-Serif">Level
2</font>: <font style="font: 10pt Arial, Helvetica, Sans-Serif">FASB acknowledged that active markets for identical assets and
liabilities are relatively uncommon and, even when they do exist, they may be too thin to provide reliable information. To deal
with this shortage of direct data, the board provided a second level of inputs that can be applied in three situations.</font></p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in"><u> </u></p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Level 3: If inputs from levels 1 and 2 are not
available, FASB acknowledges that fair value measures of many assets and liabilities are less precise. The board describes Level
3 inputs as “unobservable,” and limits their use by saying they “shall be used to measure fair value to the extent
that observable inputs are not available.” This category allows “for situations in which there is little, if any, market
activity for the asset or liability at the measurement date”. Earlier in the standard, FASB explains that “observable
inputs” are gathered from sources other than the reporting company and that they are expected to reflect assumptions made
by market participants.</p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in"><u> </u></p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><u>Stock-based compensation</u></p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company records stock based compensation
in accordance with the guidance in ASC Topic 505 and 718 which requires the Company to recognize expenses related to the fair value
of its employee stock option awards.  This eliminates accounting for share-based compensation transactions using the intrinsic
value and requires instead that such transactions be accounted for using a fair-value-based method. The Company recognizes the
cost of all share-based awards on a graded vesting basis over the vesting period of the award. </p>
<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company accounts for equity instruments
issued in exchange for the receipt of goods or services from other than employees in accordance with FASB ASC 718-10 and the conclusions
reached by the FASB ASC 505-50. Costs are measured at the estimated fair market value of the consideration received or the estimated
fair value of the equity instruments issued, whichever is more reliably measurable. The value of equity instruments issued for
consideration other than employee services is determined on the earliest of a performance commitment or completion of performance
by the provider of goods or services as defined by FASB ASC 505-50.</p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><u>Earnings per share</u></p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company follows ASC Topic 260 to account
for the earnings per share. Basic earning per common share (“EPS”) calculations are determined by dividing net income
by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per common share calculations
are determined by dividing net income by the weighted average number of common shares and dilutive common share equivalents outstanding.
During periods when common stock equivalents, if any, are anti-dilutive they are not considered in the computation. As of September
30, 2013, there were no dilutive common shares outstanding.</p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in"><u> </u></p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><u>Use of estimates</u></p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The preparation of financial statements in conformity
with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts
of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported
amounts of revenue and expenses during the reporting period. Actual results could differ significantly from those estimates.</p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in"><u> </u></p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><u>Concentration of revenue</u></p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">During the three months ended September 30,
2013, there was $121,627 in revenue generated from one customer.</p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in"><u> </u></p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><u>Recent pronouncements</u></p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company has evaluated the recent accounting
pronouncements through November 2013 and believes that none of them will have a material effect on the company’s financial
statements.</p>
<p style="font: italic 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in"><font style="font-style: normal"> </font></p>
<p style="margin: 0pt"></p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0"><u>Basis of presentation</u></p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The interim financial statements included herein,
presented in accordance with United States generally accepted accounting principles and stated in US dollars, have been prepared
by the Company, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information
and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles
have been condensed or omitted pursuant to such rules and regulations, although the Company believes that the disclosures are adequate
to make the information presented not misleading.</p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">These statements reflect all adjustments, consisting
of normal recurring adjustments, which in the opinion of management, are necessary for fair presentation of the information contained
therein. It is suggested that these interim financial statements be read in conjunction with the financial statements of the Company
for the year ended December 31, 2012 and notes thereto included in the Company’s 10-K annual report. The Company follows
the same accounting policies in the preparation of interim reports.</p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Results of operations for the interim period
are not indicative of annual results.</p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><u>Organization</u></p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company was incorporated on July 10, 2012
(Date of Inception) under the laws of the State of Nevada, as Creative App Solutions, Inc. On August 23, 2013, the Company amended
its articles of incorporation and changed their name to Capstone Financial Group, Inc.</p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company has not commenced significant operations
and, in accordance with ASC Topic 915, the Company is considered a development stage company.</p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><u>Nature of operations</u></p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company will design and sell mobile application
for the Apple and Android platforms. During the three months ended September 30, 2013 the Company changed its business plan and
plans to offer financial services and consulting to businesses and they rely heavily on an officer, director and shareholder who
hold the proper licenses in order to conduct business.</p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><u>Cash and cash equivalents</u></p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">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. The carrying
value of these investments approximates fair value.</p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><u>Revenue recognition</u></p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">We recognize revenue when all of the following
conditions are satisfied: (1) there is persuasive evidence of an arrangement; (2) the product or service has been provided
to the customer; (3) the amount of fees to be paid by the customer is fixed or determinable; and (4) the collection of
our fees is probable.</p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company will record revenue when it is realizable
and earned and the services have been rendered to the customers. During the three months ended September 30, 2013, the Company
recorded $121,627 in revenue related to financial services consulting and commissions that were assigned by an officer, director
and shareholder of the Company. The assignment was necessary since the officer, director and shareholder holds the proper licenses
in order to conduct business.</p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><u>Advertising Costs</u></p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Advertising costs are anticipated to be expensed
as incurred; however there were no advertising costs included in general and administrative expenses from Inception (July 10, 2012)
to September 30, 2013.</p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><u>Fair value of financial instruments</u></p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Fair value estimates discussed herein are based
upon certain market assumptions and pertinent information available to management as of September 30, 2013. The respective carrying
value of certain on-balance-sheet financial instruments approximated their fair values. These financial instruments include cash,
prepaid expenses and accounts payable. Fair values were assumed to approximate carrying values for cash and payables because they
are short term in nature and their carrying amounts approximate fair values or they are payable on demand.</p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><font style="font-style: normal"> </font></p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Level 1:<b> </b>The preferred inputs to valuation
efforts are “quoted prices in active markets for identical assets or liabilities,” with the caveat that the reporting
entity must have access to that market. Information at this level is based on direct observations of transactions involving the
same assets and liabilities, not assumptions, and thus offers superior reliability. However, relatively few items, especially physical
assets, actually trade in active markets.</p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><font style="font-style: normal"> </font></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font: 10pt Arial, Helvetica, Sans-Serif">Level
2</font>: <font style="font: 10pt Arial, Helvetica, Sans-Serif">FASB acknowledged that active markets for identical assets and
liabilities are relatively uncommon and, even when they do exist, they may be too thin to provide reliable information. To deal
with this shortage of direct data, the board provided a second level of inputs that can be applied in three situations.</font></p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in"><u> </u></p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Level 3: If inputs from levels 1 and 2 are not
available, FASB acknowledges that fair value measures of many assets and liabilities are less precise. The board describes Level
3 inputs as “unobservable,” and limits their use by saying they “shall be used to measure fair value to the extent
that observable inputs are not available.” This category allows “for situations in which there is little, if any, market
activity for the asset or liability at the measurement date”. Earlier in the standard, FASB explains that “observable
inputs” are gathered from sources other than the reporting company and that they are expected to reflect assumptions made
by market participants.</p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><u>Stock-based compensation</u></p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company records stock based compensation
in accordance with the guidance in ASC Topic 505 and 718 which requires the Company to recognize expenses related to the fair value
of its employee stock option awards.  This eliminates accounting for share-based compensation transactions using the intrinsic
value and requires instead that such transactions be accounted for using a fair-value-based method. The Company recognizes the
cost of all share-based awards on a graded vesting basis over the vesting period of the award. </p>
<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company accounts for equity instruments
issued in exchange for the receipt of goods or services from other than employees in accordance with FASB ASC 718-10 and the conclusions
reached by the FASB ASC 505-50. Costs are measured at the estimated fair market value of the consideration received or the estimated
fair value of the equity instruments issued, whichever is more reliably measurable. The value of equity instruments issued for
consideration other than employee services is determined on the earliest of a performance commitment or completion of performance
by the provider of goods or services as defined by FASB ASC 505-50.</p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><u>Earnings per share</u></p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company follows ASC Topic 260 to account
for the earnings per share. Basic earning per common share (“EPS”) calculations are determined by dividing net income
by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per common share calculations
are determined by dividing net income by the weighted average number of common shares and dilutive common share equivalents outstanding.
During periods when common stock equivalents, if any, are anti-dilutive they are not considered in the computation. As of September
30, 2013, there were no dilutive common shares outstanding.</p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><u>Use of estimates</u></p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The preparation of financial statements in conformity
with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts
of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported
amounts of revenue and expenses during the reporting period. Actual results could differ significantly from those estimates.</p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><u>Concentration of revenue</u></p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">During the three months ended September 30,
2013, there was $121,627 in revenue generated from one customer.</p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><u>Recent pronouncements</u></p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company has evaluated the recent accounting
pronouncements through November 2013 and believes that none of them will have a material effect on the company’s financial
statements.</p>
<p style="margin: 0pt"></p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>NOTE 2 – GOING CONCERN</b></p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The accompanying financial statements have been
prepared assuming that the Company will continue as a going concern, which contemplates the recoverability of assets and the satisfaction
of liabilities in the normal course of business. As noted above, the Company is in the development stage and, accordingly, has
not yet generated revenues from operations. Since its inception, the Company has been engaged substantially in financing activities
and developing its business plan and incurring start up costs and expenses. As a result, the Company incurred accumulated net losses
from Inception (July 10, 2012) through the period ended September 30, 2013 of ($107,147). In addition, the Company’s development
activities since inception have been financially sustained through debt and equity financing.</p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The ability of the Company to continue as a
going concern is dependent upon its ability to raise additional capital from the sale of common stock and, ultimately, the achievement
of significant operating revenues. 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.</p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="margin: 0pt"></p>
-107147
<p style="margin: 0pt"></p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>NOTE 3 – LINE OF CREDIT RECEIVABLE
– RELATED PARTY</b></p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in"><b> </b></p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">On September 13, 2013, the Company executed
a revolving credit line receivable with an entity owned and controlled by an officer, director and shareholder for up to $500,000.
The unsecured line of credit bears interest at 2% per annum with principal and interest due on September 13, 2015. As of September
30, 2013, an amount of $370,000 was loaned to the related party with a remaining balance of $130,000 available. As of September
30, 2013, the balance of accrued interest was $264.</p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Interest expense for line of credit receivable
– related party for the three months ended September 30, 2013 was $264. Interest expense for line of credit receivable –
related party for the nine months ended September 30, 2013 was $264.</p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="margin: 0pt"></p>
500000
2%
370000
130000
264
264
264
<p style="margin: 0pt"></p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>NOTE 4 – LINE OF CREDIT PAYABLE</b></p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in"><b> </b></p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">On July 15, 2012, the Company executed a revolving
credit line with third party for up to $200,000. The unsecured line of credit bears interest at 6% per annum with principal and
interest due on July 16, 2015. As of September 30, 2013, an amount of $0 has been used for general corporate purposes with a remaining
balance of $200,000 available. During the three months ended September 30, 2013, the Company repaid the entire balance of principal
of $92,200 and accrued interest of $3,463. This line of credit is no longer available to the Company as of September 30, 2013.
As of September 30, 2013, the balance of accrued interest was $0.</p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Interest expense for line of credit payable
for the three months ended September 30, 2013 was $652. Interest expense for line of credit payable for the nine months ended September
30, 2013 was $2,963.</p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="margin: 0pt"></p>
200000
6%
0
200000
92200
3463
0
2963
652
<p style="margin: 0pt"></p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>NOTE 5 – LINE OF CREDIT PAYABLE –
RELATED PARTY</b></p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in"><b> </b></p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">On August 8, 2013, the Company executed a revolving
credit line with an entity owned and controlled by an officer, director and shareholder for up to $500,000. The unsecured line
of credit bears interest at 2% per annum with principal and interest due on August 8, 2015. As of September 30, 2013, an amount
of $154,443 has been used for general corporate purposes with a remaining balance of $345,557 available. As of September 30, 2013,
the balance of accrued interest was $358.</p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Interest expense for the line of credit payable
for the three months ended September 30, 2013 was $358. Interest expense for the line of credit payable for the nine months ended
September 30, 2013 was $358.</p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="margin: 0pt"></p>
500000
2%
154443
345557
358
358
358
<p style="margin: 0pt"></p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>NOTE 6 – NOTES PAYABLE – RELATED
PARTY</b></p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in"><b> </b></p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">On July 12, 2012, the Company executed a promissory
note with a related party for $10,000. The unsecured loan bears interest at 6% per annum with principal and interest due on July
13, 2015. During the three months ended September 30, 2013, related party loaned an additional $3,500 to the Company with the same
terms as the previous promissory note for $10,000. During the three months ended September 30, 2013, the related party forgave
the entire balance of principal of $13,500 and accrued interest of $702. As of September 30, 2013, the balance of accrued interest
was $0.</p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">Interest expense – related party for notes
payable – related party for the three months ended September 30, 2013 was $121. Interest expense – related party for
notes payable – related party for the nine months ended June 30, 2013 was $419.</p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in"><b> </b></p>
<p style="margin: 0pt"></p>
10000
6%
3500
10000
13500
702
0
121
419
<p style="margin: 0pt"></p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>NOTE 7 – STOCKHOLDERS’ EQUITY
(DEFICIT)</b></p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">The Company is authorized to issue 2,000,000,000
shares of its $0.001 par value common stock and 10,000,000 shares of its $0.001 par value preferred stock.</p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">On September 6, 2013, the Company effected a
20-for-1 forward stock split of its $0.001 par value common stock and increased its authorized common stock to 2,000,000,000 shares.</p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">All shares and per share amounts have been retroactively
restated to reflect the split discussed above.</p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b><u>Common stock</u></b></p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">On February 25, 2013, the Company issued a total
of 10,000,000 shares of common stock for cash totaling $50,000.</p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">On April 16, 2013, the Company issued 1,000,000
shares of common stock to a former officer of the Company for services to be rendered valued at $5,000. On June 6, 2013, the Company
cancelled 1,000,000 shares of common stock due to non-performance of services and the individual was terminated.</p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">During September 2013, the Company issued 1,470,000
shares of common stock for cash of $294,000.</p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="margin: 0pt"></p>
2000000000
0.001
10000000
0.001
0.001
2000000000
10000000
50000
1000000
5000
1000000
1470000
294000
<p style="margin: 0pt"></p>
<p style="font: bold 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">NOTE 8 – WARRANTS AND OPTIONS</p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">As of September 30, 2013, there were no warrants
or options outstanding to acquire any additional shares of common stock.</p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="margin: 0pt"></p>
<p style="margin: 0pt"></p>
<p style="font: bold 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">NOTE 9 – SUBSEQUENT EVENTS</p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">During October 2013, the Company issued 2,255,000
shares of common stock for cash of $1,804,000.</p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">During October 2013, the Company loaned a related
party an additional $549,872 as part of the line of credit receivable – related party. The Company amended the revolving
credit line receivable to increase the credit limit to $2,000,000 and rest of the terms remains the same.</p>
<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in"> </p>
<p style="margin: 0pt"></p>
2255000
1804000
549872
2000000
45566
6140
45566
6140
415830
6140
5474
300
5474
300
501
358
283
10000
154801
45784
160275
46084
91670
80200
271032
-75700
-107147
-44444
370000
264
35000
154443
255555
-39944
415830
6140
0.001
0.001
10000000
10000000
0
0
0
0
0.001
0.001
2000000000
2000000000
91670000
91670000
80200000
80200000
121627
121627
121627
14122
12689
597
14806
161732
52636
10800
204708
180854
70325
11397
224514
-2963
-652
-3464
-777
-479
-132
-1060
-3476
-867
-132
-4260
-62703
50435
-11529
-107147
88223040
90311848
80180488
-0.00
0.00
-0.00
5000
5000
5000
264
264
264
-62703
-11529
-107147
500
500
5174
300
5474
777
132
1060
-57517
-10597
-100377
3500
10000
13500
344000
4000
348000
466943
14000
515943
39426
3403
45566
6140
45566
3403
45566
-264
-264
-501
-370000
-370000
-370000
-370000
61500
96500
-96500
-96500
154443
154443
500
14202
14202
Capstone Financial Group, Inc.