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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="background-color: white"><u>NOTE
1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</u></font></p>
<p style="font: 10.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="background-color: white"><u>Organization
and Nature of Business</u></font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">ACRT (“ACRT”, ‘We”or
the “Company”) is a development-stage technology company focused on fraud prevention and credit management.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company offers a proprietary software platform
branded as CyberloQ™ . While previously the Company licensed CyberloQ, in the third quarter of 2017, the Company acquired
the CyberloQ technology and is now the exclusive owner of CyberloQ.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">CyberloQ is a banking fraud prevention technology
that is offered to institutional clients in order to combat fraudulent transactions and unauthorized access to customer accounts.
Through the use of a customer’s smart-phone, CyberloQ uses a multi-factor authentication system to control access to a bank
card, transaction type or amount, website, database or digital service. The mobile applications for CyberloQ have been built, and
the Company is currently beta-testing the technology in the banking ecosystem.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In addition to CyberloQ, the Company offers
a web-based proprietary software platform under the brand name Turnscor® which allows customers to monitor and manage their
credit from the privacy of their own homes. Although individuals can sign-up for Turnscor on their own, the Company also intends
to market Turnscor to certain institutional clients, where appropriate, in conjunction with CyberloQ as a value-added benefit to
offer their customers.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Moreover, on March 30, 2017 the Company entered
into an Agreement with Swiss Venture Trust, a subsidiary of XCELL Security House, S.A. of Lausanne, Switzerland whose President,
Lynnwood Farr, is a member of the Company’s Board of Directors. The equity exchange and revenue sharing agreements entered
into between the two companies are currently in the process of being renegotiated, and the renegotiated terms of such contracts
will be disclosed when finalized.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On June 15, 2017, the Company created a private
limited company in the United Kingdom named CyberloQ Technologies LTD. CyberloQ Technologies LTD is a wholly-owned subsidiary of
the Company, and any business that the Company has in the United Kingdom will be transacted through CyberloQ Technologies LTD.
However, to date CyberloQ Technologies LTD has not generated any revenue for the Company.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="background-color: white"><u>Basis
of Presentation </u></font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The accompanying financial statements have
been prepared in accordance with United States of America generally accepted accounting principles (“GAAP”) and the
rules of the Securities and Exchange Commission.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Principles of Consolidation – The consolidated
financial statements include the accounts of the Company and its wholly-owned or controlled operating subsidiaries. All intercompany
accounts and transactions have been eliminated.</p>
<p style="font: 10.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="background-color: white"><u>Reclassification</u></font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">Certain reclassifications
have been made to conform previously reported data to the current presentation. These reclassifications have no effect on our net
income (loss) or financial position as previously reported.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 11pt 0 0; text-align: justify"><u>Use of Estimates</u></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="background-color: white">In preparing
these financial statements, management makes estimates and assumptions that affect the reported amounts of assets and liabilities
in the balance sheets and revenues and expenses during the year reported. Actual results may differ from these estimates. The Company
bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable
under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities
and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company
may differ materially and adversely from the Company's estimates. To the extent there are material differences between the estimates
and the actual results, future results of operations will be affected.</font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="background-color: white"> </font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="background-color: white"></font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 20.9pt 0 0; text-align: justify"><font style="background-color: white"><u>Cash
and Cash Equivalents</u></font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 20.9pt 0 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="background-color: white">Cash
equivalents are comprised of certain highly liquid investments with maturities of three months or less when purchased. The Company
maintains its cash in bank deposit accounts, which at times, may exceed federally insured limits. The Company has not experienced
any losses related to this concentration of risk. As of December 31, 2017 and December 31, 2016, the Company had $0 in deposits
in excess of federally-insured limits.</font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 20.9pt 0 0; text-align: justify"><font style="background-color: white"><u>Research
and Development, Software Development Costs, and Internal Use Software Development Costs</u></font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 20.9pt 0 0; text-align: justify"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">Software development
costs are accounted for in accordance with ASC Topic No. 985. Software development costs are capitalized once technological feasibility
of a product is established and such costs are determined to be recoverable. For products where proven technology exists, this
may occur very early in the development cycle. Factors we consider in determining when technological feasibility has been established
include (i) whether a proven technology exists; (ii) the quality and experience levels of the individuals developing
the software; (iii) whether the software is similar to previously developed software which has used the same or similar technology;
and (iv) whether the software is being developed with a proven underlying engine. Technological feasibility is evaluated on
a product-by-product basis. Capitalized costs for those products that are canceled or abandoned are charged immediately to cost
of sales. The recoverability of capitalized software development costs is evaluated on the expected performance of the specific
products for which the costs relate.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><font style="background-color: white">Internal
use software development costs are accounted for in accordance with ASC Topic No. 350 which requires the capitalization of certain
external and internal computer software costs incurred during the application development stage. The application development stage
is characterized by software design and configuration activities, coding, testing and installation. Training costs and maintenance
are expensed as incurred, while upgrades and enhancements are capitalized if it is probable that such expenditures will result
in additional functionality.</font></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; background-color: white">In accounting
for website software development costs, we have adopted the provisions of ASC Topic No. 350. ASC Topic No. 350 provides that certain
planning and training costs incurred in the development of website software be expensed as incurred, while application development
stage costs are to be capitalized. During the twelve months ending December 31, 2017 and 2016, we expensed $76,673 and $147,225
in expenditures on research and development, respectively.  Of the $76,673 paid in 2017, $54,000 was paid to Cartentech LLC,
an entity owned & controlled by the Company’s Chief Technology Officer.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><u>Fixed Assets</u></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">The Company
records its fixed assets at historical cost. The Company expenses maintenance and repairs as incurred. Upon disposition of fixed
assets, the gross cost and accumulated depreciation are written off and the difference between the proceeds and the net book value
is recorded as a gain or loss on sale of assets. The Company depreciates its fixed assets over their respective estimated useful
lives ranging from three to five years.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 20.9pt 0 0; text-align: justify"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><u>Intangible
and Long-Lived Assets</u></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">The Company
follows FASB ASC 360-10, <i>"Property, Plant, and Equipment," </i>which established a "primary asset"
approach to determine the cash flow estimation period for a group of assets and liabilities that represents the unit of accounting
for a long-lived asset to be held and used. Long-lived assets to be held and used are reviewed for impairment whenever events or
changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The carrying amount of a long-lived
asset is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition
of the asset. Long-lived assets to be disposed of are reported at the lower of carrying amount or fair value less cost to sell.
For the twelve months ending December 31, 2017 and 2016 the Company had not experienced impairment losses on its long-lived assets.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><u>Revenue
Recognition</u></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">The Company
recognizes revenue when it is realized or realizable and earned. The Company considers revenue realized or realizable and earned
when it has persuasive evidence of an arrangement, delivery has occurred, the sales price is fixed and determinable, and collectability
is reasonably assured. Determining whether some or all of these criteria have been met involves assumptions and judgments that
can have a significant impact on the timing and amount of revenue the Company reports.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><u>Fair Value
Measurements</u></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">For certain
financial instruments, including accounts receivable, accounts payable, accrued expenses, interest payable, advances payable and
notes payable, the carrying amounts approximate fair value due to their relatively short maturities.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">The Company
has adopted FASB ASC 820-10, <i>"Fair Value Measurements and Disclosures."</i> FASB ASC 820-10 defines fair
value, and establishes a three-level valuation hierarchy for disclosures of fair value measurement that enhances disclosure requirements
for fair value measures. The carrying amounts reported in the consolidated balance sheets for receivables and current liabilities
each qualify as financial instruments and are a reasonable estimate of their fair values because of the short period of time between
the origination of such instruments and their expected realization and their current market rate of interest. The three levels
of valuation hierarchy are defined as follows:</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10.5pt/11.4pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.25in; background-color: white"><font style="font: 10pt Symbol">·</font><font style="font: 7pt Times New Roman, Times, Serif">        
</font><font style="font-size: 10pt">Level 1 inputs to the valuation methodology are quoted prices for identical assets or liabilities
in active markets.</font></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; background-color: white"> </p>
<p style="font: 10.5pt/11.4pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.25in; background-color: white"><font style="font: 10pt Symbol">·</font><font style="font: 7pt Times New Roman, Times, Serif">        
</font><font style="font-size: 10pt">Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities
in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially
the full term of the financial instrument.</font></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; background-color: white"> </p>
<p style="font: 10.5pt/11.4pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.25in; background-color: white"><font style="font: 10pt Symbol">·</font><font style="font: 7pt Times New Roman, Times, Serif">        
</font><font style="font-size: 10pt">Level 3 inputs to the valuation methodology are unobservable and significant to the fair value
measurement.</font></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">The Company
did not identify any other non-recurring assets and liabilities that are required to be presented in the balance sheets at fair
value in accordance with FASB ASC 815.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">In February
2007, the FASB issued FAS No. 159, <i>"The Fair Value Option for Financial Assets and Financial Liabilities," </i>now
known as ASC Topic 825-10 <i>"Financial Instruments."</i> ASC Topic 825-10 permits entities to choose to measure
many financial assets and financial liabilities at fair value. Unrealized gains and losses on items for which the fair value option
has been elected are reported in earnings. FASB ASC 825-10 is effective as of the beginning of an entity's first fiscal year that
begins after November 15, 2007. The Company has adopted FASB ASC 825-10. The Company chose not to elect the option to measure the
fair value of eligible financial assets and liabilities.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><u>Segment
Reporting</u></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">FASB ASC 280, <i>"Segment
Reporting"</i> requires use of the "management approach" model for segment reporting. The management approach
model is based on the way a company's management organizes segments within the company for making operating decisions and assessing
performance. The Company determined it has one operating segment.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><u>Income Taxes</u></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">Deferred income
taxes are provided using the liability method whereby deferred tax assets are recognized for deductible temporary differences and
operating loss and tax credit carry forwards, and deferred tax liabilities are recognized for taxable temporary differences. Temporary
differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets
are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all-of
the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of the changes in
tax laws and rates of the date of enactment.  </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: center; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">When tax returns
are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while
others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately
sustained. The benefit of a tax position is recognized in the financial statements in the period during which, based on all available
evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution
of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions
that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent
likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax
positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits
in the accompanying balance sheets along with any associated interest and penalties that would be payable to the taxing authorities
upon examination. Applicable interest and penalties associated with unrecognized tax benefits are classified as additional income
taxes in the statements of operations. The Company is not aware of uncertain tax positions.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><u>Earnings
(Loss) Per Share</u></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">Earnings per
share is calculated in accordance with the FASB ASC 260-10, "Earnings Per Share." Basic earnings (loss) per share is
based upon the weighted average number of common shares outstanding. Diluted earnings (loss) per share is based on the assumption
that all dilutive convertible shares and stock options were converted or exercised. Dilution is computed by applying the treasury
stock method. Under this method, options and warrants are assumed to be exercised at the beginning of the period (or at the time
of issuance, if later), and as if funds obtained thereby were used to purchase common stock at the average market price during
the period.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">At December
31, 2017 and as of December 31, 2016 the Company has 1,250,000 warrants issued that can be exercised and could be dilutive to the
existing number of shares issued and outstanding. However, due to the Company’s periods of losses, the basic weighted average
is equal to the weighted average shares outstanding.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">The computation
of earnings per share of common stock is based on the weighted average number of shares outstanding at the date of the financial
statements.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><u>Stock Based
Compensation</u></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">The Company
adopted FASB ASC Topic 718 – Compensation – Stock Compensation (formerly SFAS 123R), which establishes the use
of the fair value-based method of accounting for stock-based compensation arrangements under which compensation cost is determined
using the fair value of stock-based compensation determined as of the date of grant and is recognized over the periods in which
the related services are rendered.  For stock-based compensation the Company recognizes an expense in accordance with
FASB ASC Topic 718 and values the equity securities based on the fair value of the security on the date of grant.  Stock
option awards are valued using the Black-Scholes option-pricing model. </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: center; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">The Company
accounts for stock issued to non-employees where the value of the stock compensation is based upon the measurement date as determined
at either (a) the date at which a performance commitment is reached, or (b) at the date at which the necessary performance to earn
the equity instruments is complete.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><u>Recent Accounting
Pronouncements</u></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">In January
2016, the FASB issued ASU No. 2016-01, Recognition and Measurement of Financial Assets and Financial Liabilities, which revises
the accounting related to (1) the classification and measurement of investments in equity securities and (2) the presentation of
certain fair value changes for financial liabilities measured at fair value. The ASU also amends certain disclosure requirements
associated with the fair value of financial instruments. The new guidance requires the fair value measurement of investments in
equity securities and other ownership interests in an entity, including investments in partnerships, unincorporated joint ventures
and limited liability companies (collectively, equity securities) that do not result in consolidation and are not accounted for
under the equity method. Entities will need to measure these investments and recognize changes in fair value in net income. Entities
will no longer be able to recognize unrealized holding gains and losses on equity securities they classify under current guidance
as available for sale in other comprehensive income (OCI). They also will no longer be able to use the cost method of accounting
for equity securities that do not have readily determinable fair values. Instead, for these types of equity investments that do
not otherwise qualify for the net asset value practical expedient, entities will be permitted to elect a practicability exception
and measure the investment at cost less impairment plus or minus observable price changes (in orderly transactions). The ASU also
establishes an incremental recognition and disclosure requirement related to the presentation of fair value changes of financial
liabilities for which the fair value option (FVO) has been elected. Under this guidance, an entity would be required to separately
present in OCI the portion of the total fair value change attributable to instrument-specific credit risk as opposed to reflecting
the entire amount in earnings. For derivative liabilities for which the FVO has been elected, however, any changes in fair value
attributable to instrument-specific credit risk would continue to be presented in net income, which is consistent with current
guidance. For the Company, this standard is effective beginning January 1, 2018 via a cumulative-effect adjustment to beginning
retained earnings, except for guidance relative to equity securities without readily determinable fair values which is applied
prospectively. The Company is currently assessing this ASU's impacts on the Company's consolidated results of operations and financial
condition.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In March 2016, the FASB issued ASU 2016-08,
“Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus
Net)”. The amendments in this ASU are intended to improve the operability and understandability of the implementation guidance
on principal versus agent considerations by amending certain existing illustrative examples and adding additional illustrative
examples to assist in the application of the guidance. The effective date and transition of these amendments is the same as the
effective date and transition of ASU 2014-09, “Revenue from Contracts</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">with Customers (Topic 606)”. Public entities
should apply the amendments in ASU 2014-09 for annual reporting periods beginning after December 15, 2017, including interim reporting
periods therein. The Company is currently in the process of evaluating the impact of the adoption on its financial statements.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In March 2016, the FASB issued ASU 2016-09,
“Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting”. The amendments
are effective for public companies for annual periods beginning after December 15, 2016, and interim periods within those annual
periods. Several aspects of the accounting for share-based payment award transactions are simplified, including: (a) income tax
consequences; (b) classification of awards as either equity or liabilities; and (c) classification on the statement of cash flows.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In March 2016, the FASB issued ASU No. 2016-09,
Improvements to Employee Share-Based Payment Accounting, which modifies certain accounting aspects for share-based payments to
employees including, among other elements, the accounting for income taxes and forfeitures, as well as classifications in the statement
of cash flows. With respect to income taxes, under current guidance, when a share-based payment award such as a stock option or
restricted stock unit (RSU) is granted to an employee, the fair value of the award is generally recognized over the vesting period.
However, the related deduction from taxes payable is based on the award’s intrinsic value at the time of exercise (for an
option) or on the fair value upon vesting of the award (for RSUs), which can be either greater (creating an excess tax benefit)
or less (creating a tax deficiency) than the compensation cost recognized in the financial statements. Excess tax benefits are
recognized in additional paid-in capital (APIC) within equity, and tax deficiencies are similarly recognized in APIC to the extent
there is a sufficient APIC amount (APIC pool) related to previously recognized excess tax benefits. Under the new guidance, all
excess tax benefits/deficiencies would be recognized as income tax benefit/expense in the statement of income. The new ASU’s
income tax aspects also impact the calculation of diluted earnings per share by excluding excess tax benefits/deficiencies from
the calculation of assumed proceeds available to repurchase shares under the treasury stock method. Relative to forfeitures, the
new standard allows an entity-wide accounting policy election either to continue to estimate the number of awards that will be
forfeited or to account for forfeitures as they occur. The new guidance also impacts classifications within the statement of cash
flows by no longer requiring inclusion of excess tax benefits as both a hypothetical cash outflow within cash flows from operating
activities and hypothetical cash inflow within cash flows from financing activities. Instead, excess tax benefits would be classified
in operating activities in the same manner as other cash flows related to income taxes. Additionally, the new ASU requires cash
payments to tax authorities when an employer uses a net-settlement feature to withhold shares to meet statutory tax withholding
provisions to be presented as financing activity (eliminating previous diversity in practice). For the Company, this standard is
required effective January 1, 2017.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-size: 10pt">In August 2016,
the FASB issued ASU No. 2016-15,</font> <font style="font-size: 10pt">Classification of Certain Cash Receipts and Cash Payments,</font> <font style="font-size: 10pt">which
is intended to reduce diversity in practice in how certain cash receipts and payments are presented and classified in the statement
of cash flows. The standard provides guidance in a number of situations including, among others, settlement of zero-coupon bonds,
contingent consideration payments made after a business combination, proceeds from the settlement of insurance claims, and distributions
received from equity method investees. The ASU also provides guidance for classifying cash receipts and payments that have aspects
of more than one class of cash flows. For the Company, this ASU is effective January 1, 2018, with early adoption permitted. The
standard requires application using a retrospective transition method. The Company is currently assessing this ASU’s impact
on its results of operations and financial condition.</font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In November 2016, the FASB issued ASU No. 2016-18,
Restricted Cash, which clarifies guidance on the classification and presentation of restricted cash in the statement of cash flows.
Under the ASU, changes in restricted cash and restricted cash equivalents would be included along with those of cash and cash equivalents
in the statement of cash flows. As a result, entities would no longer present transfers between cash/equivalents and restricted
cash/equivalents in the statement of cash flows. In addition, a reconciliation between the balance sheet and the statement of cash
flows would be disclosed when the balance sheet includes more than one line item for cash/equivalents and restricted cash/equivalents.
For the Company, this ASU is effective January 1, 2018, with early adoption permitted. Entities are required to apply the standard’s
provisions on a retrospective basis. The Company does not expect this ASU to have a material impact on the Company’s consolidated
results of operations and financial condition.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="background-color: white"><u>Organization
and Nature of Business</u></font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">ACRT (“ACRT”, ‘We”or
the “Company”) is a development-stage technology company focused on fraud prevention and credit management.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company offers a proprietary software platform
branded as CyberloQ™ . While previously the Company licensed CyberloQ, in the third quarter of 2017, the Company acquired
the CyberloQ technology and is now the exclusive owner of CyberloQ.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">CyberloQ is a banking fraud prevention technology
that is offered to institutional clients in order to combat fraudulent transactions and unauthorized access to customer accounts.
Through the use of a customer’s smart-phone, CyberloQ uses a multi-factor authentication system to control access to a bank
card, transaction type or amount, website, database or digital service. The mobile applications for CyberloQ have been built, and
the Company is currently beta-testing the technology in the banking ecosystem.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In addition to CyberloQ, the Company offers
a web-based proprietary software platform under the brand name Turnscor® which allows customers to monitor and manage their
credit from the privacy of their own homes. Although individuals can sign-up for Turnscor on their own, the Company also intends
to market Turnscor to certain institutional clients, where appropriate, in conjunction with CyberloQ as a value-added benefit to
offer their customers.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Moreover, on March 30, 2017 the Company entered
into an Agreement with Swiss Venture Trust, a subsidiary of XCELL Security House, S.A. of Lausanne, Switzerland whose President,
Lynnwood Farr, is a member of the Company’s Board of Directors. The equity exchange and revenue sharing agreements entered
into between the two companies are currently in the process of being renegotiated, and the renegotiated terms of such contracts
will be disclosed when finalized.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On June 15, 2017, the Company created a private
limited company in the United Kingdom named CyberloQ Technologies LTD. CyberloQ Technologies LTD is a wholly-owned subsidiary of
the Company, and any business that the Company has in the United Kingdom will be transacted through CyberloQ Technologies LTD.
However, to date CyberloQ Technologies LTD has not generated any revenue for the Company.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><u>NOTE 3 –
STOCKHOLDERS' DEFICIT</u></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><u>Common Stock</u></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">The Company
has 100,000,000 shares of $.001 par value common stock authorized as of December 31, 2017 and 2016.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">In 2016, the
Company received $286,757 in payment for 6,565,059 shares of common stock. Also in 2016, the Company issued 1,210,000 shares of
common stock as compensation for services. Finally, the Company issued 337,375 shares of common stock in 2016 in exchange for the
conversion of debt.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">There were
44,455,181 shares of common stock issues and outstanding as of December 31, 2016. In 2017, the Company received $700,850 in payment
for 12,677,000 shares of common stock. Also in 2017, the Company issued 4,000,000 shares of common stock to acquire the Cyberloq™
technology, and 350,000 shares of common stock were issued as compensation for services. Furthermore, the company issued 500,000
shares of common stock for the conversion of debt.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">There were
61,982,181 shares of common stock issued and outstanding as of December 31, 2017.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><u>Preferred
Stock</u></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 3pt 0 0pt; text-align: justify">The Company did not have any preferred
stock prior to 2017. In April of 2017, the Company amended its articles of incorporation to create a new class of stock designated
Series A Super Voting Preferred Stock consisting of thirty-thousand(30,000) shares at par value of $0.001 per share. Certain rights,
preferences, privileges and restrictions were established for the Series A Preferred Stock as follows: (a) the amount to be represented
in stated capital at all times for each share of Series A Preferred Stock shall be its par value of $0.001 per share; (b) except
as otherwise required by law, holders of shares of Series A Preferred Stock shall vote together with the common stock as a single
class and the holders of Series A Preferred Stock shall be entitled to five-thousand(5,000) votes per share of Series A Preferred
Stock; and (c) in the event of any liquidation, dissolution or winding-up of the Company, either voluntary or involuntary, the
holders of the Series A Preferred Stock shall be entitled to receive, prior and in preference to any distribution of assets of
the Corporation to the holders of the common stock, the original purchase price paid for the Series A Preferred Stock. All 30,000
shares of the Series A Super Voting Preferred Stock were issued in 2017. </p>
<p style="margin: 0pt"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; font: 10.5pt Times New Roman, Times, Serif; border-collapse: collapse">
<tr style="vertical-align: top">
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"> </td>
<td colspan="5" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">For the Year Ended December 31</font></td></tr>
<tr style="vertical-align: top">
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">2017</font></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">2016</font></td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
<td style="width: 62%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">Loans payable - stockholders</font></td>
<td style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">$</font></td>
<td style="width: 16%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font-size: 10pt">50,000</font></td>
<td style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"> </td>
<td style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">$</font></td>
<td style="width: 16%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font-size: 10pt">191,400</font></td></tr>
<tr style="vertical-align: top; background-color: White">
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">Loans from related parties</font></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">$</font></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font-size: 10pt">145,000</font></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">$</font></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font-size: 10pt">0</font></td></tr>
</table>
<p style="margin: 0pt"></p>
160900
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="background-color: white"><u>NOTE
2 – GOING CONCERN</u></font></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 3pt 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 3pt 0; text-align: justify; background-color: white">The Company
has incurred losses since Inception resulting in an accumulated deficit of $2,621,252 as of December 31, 2017 that includes a
loss of $559,990 for the year ended December 31, 2017. Further losses are anticipated in the development of its business. Accordingly,
there is substantial doubt about the entity’s ability to continue as a going concern within one year after the financial
statements are issued.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 3pt 0; text-align: justify; background-color: white">The accompanying
financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America,
which contemplate continuation of the Company as a going concern. The financial statements do not include any adjustments relating
to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that could
result from the outcome of this uncertainty.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">The ability
to continue as a going concern is dependent upon the Company generating profitable operations in the future and, or, obtaining
the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come
due.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">Management
anticipates that the Company will be dependent, for the near future, on additional investment capital to fund operating expenses.
The Company intends to position itself so that it may be able to raise additional funds through the capital markets. In light of
management's efforts, there are no assurances that the Company will be successful in this or any of its endeavors or become financially
viable and continue as a going concern.</p>
ADVANCED CREDIT TECHNOLOGIES INC
0001437517
10-K
2017-12-31
false
--12-31
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="background-color: white"><u>Basis
of Presentation </u></font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The accompanying financial statements have
been prepared in accordance with United States of America generally accepted accounting principles (“GAAP”) and the
rules of the Securities and Exchange Commission.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Principles of Consolidation – The consolidated
financial statements include the accounts of the Company and its wholly-owned or controlled operating subsidiaries. All intercompany
accounts and transactions have been eliminated.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="background-color: white"><u>Reclassification</u></font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">Certain reclassifications
have been made to conform previously reported data to the current presentation. These reclassifications have no effect on our net
income (loss) or financial position as previously reported.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 11pt 0 0; text-align: justify"><u>Use of Estimates</u></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="background-color: white">In preparing
these financial statements, management makes estimates and assumptions that affect the reported amounts of assets and liabilities
in the balance sheets and revenues and expenses during the year reported. Actual results may differ from these estimates. The Company
bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable
under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities
and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company
may differ materially and adversely from the Company's estimates. To the extent there are material differences between the estimates
and the actual results, future results of operations will be affected.</font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 20.9pt 0 0; text-align: justify"><font style="background-color: white"><u>Cash
and Cash Equivalents</u></font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 20.9pt 0 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="background-color: white">Cash
equivalents are comprised of certain highly liquid investments with maturities of three months or less when purchased. The Company
maintains its cash in bank deposit accounts, which at times, may exceed federally insured limits. The Company has not experienced
any losses related to this concentration of risk. As of December 31, 2017 and December 31, 2016, the Company had $0 in deposits
in excess of federally-insured limits.</font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 20.9pt 0 0; text-align: justify"><font style="background-color: white"><u>Research
and Development, Software Development Costs, and Internal Use Software Development Costs</u></font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 20.9pt 0 0; text-align: justify"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">Software development
costs are accounted for in accordance with ASC Topic No. 985. Software development costs are capitalized once technological feasibility
of a product is established and such costs are determined to be recoverable. For products where proven technology exists, this
may occur very early in the development cycle. Factors we consider in determining when technological feasibility has been established
include (i) whether a proven technology exists; (ii) the quality and experience levels of the individuals developing
the software; (iii) whether the software is similar to previously developed software which has used the same or similar technology;
and (iv) whether the software is being developed with a proven underlying engine. Technological feasibility is evaluated on
a product-by-product basis. Capitalized costs for those products that are canceled or abandoned are charged immediately to cost
of sales. The recoverability of capitalized software development costs is evaluated on the expected performance of the specific
products for which the costs relate.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><font style="background-color: white">Internal
use software development costs are accounted for in accordance with ASC Topic No. 350 which requires the capitalization of certain
external and internal computer software costs incurred during the application development stage. The application development stage
is characterized by software design and configuration activities, coding, testing and installation. Training costs and maintenance
are expensed as incurred, while upgrades and enhancements are capitalized if it is probable that such expenditures will result
in additional functionality.</font></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; background-color: white">In accounting
for website software development costs, we have adopted the provisions of ASC Topic No. 350. ASC Topic No. 350 provides that certain
planning and training costs incurred in the development of website software be expensed as incurred, while application development
stage costs are to be capitalized. During the twelve months ending December 31, 2017 and 2016, we expensed $76,673 and $147,225
in expenditures on research and development, respectively.  Of the $76,673 paid in 2017, $54,000 was paid to Cartentech LLC,
an entity owned & controlled by the Company’s Chief Technology Officer.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><u>Fixed Assets</u></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">The Company
records its fixed assets at historical cost. The Company expenses maintenance and repairs as incurred. Upon disposition of fixed
assets, the gross cost and accumulated depreciation are written off and the difference between the proceeds and the net book value
is recorded as a gain or loss on sale of assets. The Company depreciates its fixed assets over their respective estimated useful
lives ranging from three to five years.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><u>Intangible
and Long-Lived Assets</u></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">The Company
follows FASB ASC 360-10, <i>"Property, Plant, and Equipment," </i>which established a "primary asset"
approach to determine the cash flow estimation period for a group of assets and liabilities that represents the unit of accounting
for a long-lived asset to be held and used. Long-lived assets to be held and used are reviewed for impairment whenever events or
changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The carrying amount of a long-lived
asset is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition
of the asset. Long-lived assets to be disposed of are reported at the lower of carrying amount or fair value less cost to sell.
For the twelve months ending December 31, 2017 and 2016 the Company had not experienced impairment losses on its long-lived assets.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><u>Revenue
Recognition</u></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">The Company
recognizes revenue when it is realized or realizable and earned. The Company considers revenue realized or realizable and earned
when it has persuasive evidence of an arrangement, delivery has occurred, the sales price is fixed and determinable, and collectability
is reasonably assured. Determining whether some or all of these criteria have been met involves assumptions and judgments that
can have a significant impact on the timing and amount of revenue the Company reports.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><u>Fair Value
Measurements</u></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">For certain
financial instruments, including accounts receivable, accounts payable, accrued expenses, interest payable, advances payable and
notes payable, the carrying amounts approximate fair value due to their relatively short maturities.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">The Company
has adopted FASB ASC 820-10, <i>"Fair Value Measurements and Disclosures."</i> FASB ASC 820-10 defines fair
value, and establishes a three-level valuation hierarchy for disclosures of fair value measurement that enhances disclosure requirements
for fair value measures. The carrying amounts reported in the consolidated balance sheets for receivables and current liabilities
each qualify as financial instruments and are a reasonable estimate of their fair values because of the short period of time between
the origination of such instruments and their expected realization and their current market rate of interest. The three levels
of valuation hierarchy are defined as follows:</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10.5pt/11.4pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.25in; background-color: white"><font style="font: 10pt Symbol">·</font><font style="font: 7pt Times New Roman, Times, Serif">        
</font><font style="font-size: 10pt">Level 1 inputs to the valuation methodology are quoted prices for identical assets or liabilities
in active markets.</font></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; background-color: white"> </p>
<p style="font: 10.5pt/11.4pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.25in; background-color: white"><font style="font: 10pt Symbol">·</font><font style="font: 7pt Times New Roman, Times, Serif">        
</font><font style="font-size: 10pt">Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities
in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially
the full term of the financial instrument.</font></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; background-color: white"> </p>
<p style="font: 10.5pt/11.4pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.25in; background-color: white"><font style="font: 10pt Symbol">·</font><font style="font: 7pt Times New Roman, Times, Serif">        
</font><font style="font-size: 10pt">Level 3 inputs to the valuation methodology are unobservable and significant to the fair value
measurement.</font></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">The Company
did not identify any other non-recurring assets and liabilities that are required to be presented in the balance sheets at fair
value in accordance with FASB ASC 815.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">In February
2007, the FASB issued FAS No. 159, <i>"The Fair Value Option for Financial Assets and Financial Liabilities," </i>now
known as ASC Topic 825-10 <i>"Financial Instruments."</i> ASC Topic 825-10 permits entities to choose to measure
many financial assets and financial liabilities at fair value. Unrealized gains and losses on items for which the fair value option
has been elected are reported in earnings. FASB ASC 825-10 is effective as of the beginning of an entity's first fiscal year that
begins after November 15, 2007. The Company has adopted FASB ASC 825-10. The Company chose not to elect the option to measure the
fair value of eligible financial assets and liabilities.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><u>Segment
Reporting</u></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">FASB ASC 280, <i>"Segment
Reporting"</i> requires use of the "management approach" model for segment reporting. The management approach
model is based on the way a company's management organizes segments within the company for making operating decisions and assessing
performance. The Company determined it has one operating segment.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><u>Income Taxes</u></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">Deferred income
taxes are provided using the liability method whereby deferred tax assets are recognized for deductible temporary differences and
operating loss and tax credit carry forwards, and deferred tax liabilities are recognized for taxable temporary differences. Temporary
differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets
are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all-of
the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of the changes in
tax laws and rates of the date of enactment.  </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: center; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">When tax returns
are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while
others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately
sustained. The benefit of a tax position is recognized in the financial statements in the period during which, based on all available
evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution
of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions
that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent
likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax
positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits
in the accompanying balance sheets along with any associated interest and penalties that would be payable to the taxing authorities
upon examination. Applicable interest and penalties associated with unrecognized tax benefits are classified as additional income
taxes in the statements of operations. The Company is not aware of uncertain tax positions.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><u>Earnings
(Loss) Per Share</u></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">Earnings per
share is calculated in accordance with the FASB ASC 260-10, "Earnings Per Share." Basic earnings (loss) per share is
based upon the weighted average number of common shares outstanding. Diluted earnings (loss) per share is based on the assumption
that all dilutive convertible shares and stock options were converted or exercised. Dilution is computed by applying the treasury
stock method. Under this method, options and warrants are assumed to be exercised at the beginning of the period (or at the time
of issuance, if later), and as if funds obtained thereby were used to purchase common stock at the average market price during
the period.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">At December
31, 2017 and as of December 31, 2016 the Company has 1,250,000 warrants issued that can be exercised and could be dilutive to the
existing number of shares issued and outstanding. However, due to the Company’s periods of losses, the basic weighted average
is equal to the weighted average shares outstanding.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">The computation
of earnings per share of common stock is based on the weighted average number of shares outstanding at the date of the financial
statements.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><u>Stock Based
Compensation</u></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">The Company
adopted FASB ASC Topic 718 – Compensation – Stock Compensation (formerly SFAS 123R), which establishes the use
of the fair value-based method of accounting for stock-based compensation arrangements under which compensation cost is determined
using the fair value of stock-based compensation determined as of the date of grant and is recognized over the periods in which
the related services are rendered.  For stock-based compensation the Company recognizes an expense in accordance with
FASB ASC Topic 718 and values the equity securities based on the fair value of the security on the date of grant.  Stock
option awards are valued using the Black-Scholes option-pricing model. </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: center; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">The Company
accounts for stock issued to non-employees where the value of the stock compensation is based upon the measurement date as determined
at either (a) the date at which a performance commitment is reached, or (b) at the date at which the necessary performance to earn
the equity instruments is complete.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><u>Recent Accounting
Pronouncements</u></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">In January
2016, the FASB issued ASU No. 2016-01, Recognition and Measurement of Financial Assets and Financial Liabilities, which revises
the accounting related to (1) the classification and measurement of investments in equity securities and (2) the presentation of
certain fair value changes for financial liabilities measured at fair value. The ASU also amends certain disclosure requirements
associated with the fair value of financial instruments. The new guidance requires the fair value measurement of investments in
equity securities and other ownership interests in an entity, including investments in partnerships, unincorporated joint ventures
and limited liability companies (collectively, equity securities) that do not result in consolidation and are not accounted for
under the equity method. Entities will need to measure these investments and recognize changes in fair value in net income. Entities
will no longer be able to recognize unrealized holding gains and losses on equity securities they classify under current guidance
as available for sale in other comprehensive income (OCI). They also will no longer be able to use the cost method of accounting
for equity securities that do not have readily determinable fair values. Instead, for these types of equity investments that do
not otherwise qualify for the net asset value practical expedient, entities will be permitted to elect a practicability exception
and measure the investment at cost less impairment plus or minus observable price changes (in orderly transactions). The ASU also
establishes an incremental recognition and disclosure requirement related to the presentation of fair value changes of financial
liabilities for which the fair value option (FVO) has been elected. Under this guidance, an entity would be required to separately
present in OCI the portion of the total fair value change attributable to instrument-specific credit risk as opposed to reflecting
the entire amount in earnings. For derivative liabilities for which the FVO has been elected, however, any changes in fair value
attributable to instrument-specific credit risk would continue to be presented in net income, which is consistent with current
guidance. For the Company, this standard is effective beginning January 1, 2018 via a cumulative-effect adjustment to beginning
retained earnings, except for guidance relative to equity securities without readily determinable fair values which is applied
prospectively. The Company is currently assessing this ASU's impacts on the Company's consolidated results of operations and financial
condition.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In March 2016, the FASB issued ASU 2016-08,
“Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus
Net)”. The amendments in this ASU are intended to improve the operability and understandability of the implementation guidance
on principal versus agent considerations by amending certain existing illustrative examples and adding additional illustrative
examples to assist in the application of the guidance. The effective date and transition of these amendments is the same as the
effective date and transition of ASU 2014-09, “Revenue from Contracts</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">with Customers (Topic 606)”. Public entities
should apply the amendments in ASU 2014-09 for annual reporting periods beginning after December 15, 2017, including interim reporting
periods therein. The Company is currently in the process of evaluating the impact of the adoption on its financial statements.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In March 2016, the FASB issued ASU 2016-09,
“Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting”. The amendments
are effective for public companies for annual periods beginning after December 15, 2016, and interim periods within those annual
periods. Several aspects of the accounting for share-based payment award transactions are simplified, including: (a) income tax
consequences; (b) classification of awards as either equity or liabilities; and (c) classification on the statement of cash flows.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In March 2016, the FASB issued ASU No. 2016-09,
Improvements to Employee Share-Based Payment Accounting, which modifies certain accounting aspects for share-based payments to
employees including, among other elements, the accounting for income taxes and forfeitures, as well as classifications in the statement
of cash flows. With respect to income taxes, under current guidance, when a share-based payment award such as a stock option or
restricted stock unit (RSU) is granted to an employee, the fair value of the award is generally recognized over the vesting period.
However, the related deduction from taxes payable is based on the award’s intrinsic value at the time of exercise (for an
option) or on the fair value upon vesting of the award (for RSUs), which can be either greater (creating an excess tax benefit)
or less (creating a tax deficiency) than the compensation cost recognized in the financial statements. Excess tax benefits are
recognized in additional paid-in capital (APIC) within equity, and tax deficiencies are similarly recognized in APIC to the extent
there is a sufficient APIC amount (APIC pool) related to previously recognized excess tax benefits. Under the new guidance, all
excess tax benefits/deficiencies would be recognized as income tax benefit/expense in the statement of income. The new ASU’s
income tax aspects also impact the calculation of diluted earnings per share by excluding excess tax benefits/deficiencies from
the calculation of assumed proceeds available to repurchase shares under the treasury stock method. Relative to forfeitures, the
new standard allows an entity-wide accounting policy election either to continue to estimate the number of awards that will be
forfeited or to account for forfeitures as they occur. The new guidance also impacts classifications within the statement of cash
flows by no longer requiring inclusion of excess tax benefits as both a hypothetical cash outflow within cash flows from operating
activities and hypothetical cash inflow within cash flows from financing activities. Instead, excess tax benefits would be classified
in operating activities in the same manner as other cash flows related to income taxes. Additionally, the new ASU requires cash
payments to tax authorities when an employer uses a net-settlement feature to withhold shares to meet statutory tax withholding
provisions to be presented as financing activity (eliminating previous diversity in practice). For the Company, this standard is
required effective January 1, 2017.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-size: 10pt">In August 2016,
the FASB issued ASU No. 2016-15,</font> <font style="font-size: 10pt">Classification of Certain Cash Receipts and Cash Payments,</font> <font style="font-size: 10pt">which
is intended to reduce diversity in practice in how certain cash receipts and payments are presented and classified in the statement
of cash flows. The standard provides guidance in a number of situations including, among others, settlement of zero-coupon bonds,
contingent consideration payments made after a business combination, proceeds from the settlement of insurance claims, and distributions
received from equity method investees. The ASU also provides guidance for classifying cash receipts and payments that have aspects
of more than one class of cash flows. For the Company, this ASU is effective January 1, 2018, with early adoption permitted. The
standard requires application using a retrospective transition method. The Company is currently assessing this ASU’s impact
on its results of operations and financial condition.</font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In November 2016, the FASB issued ASU No. 2016-18,
Restricted Cash, which clarifies guidance on the classification and presentation of restricted cash in the statement of cash flows.
Under the ASU, changes in restricted cash and restricted cash equivalents would be included along with those of cash and cash equivalents
in the statement of cash flows. As a result, entities would no longer present transfers between cash/equivalents and restricted
cash/equivalents in the statement of cash flows. In addition, a reconciliation between the balance sheet and the statement of cash
flows would be disclosed when the balance sheet includes more than one line item for cash/equivalents and restricted cash/equivalents.
For the Company, this ASU is effective January 1, 2018, with early adoption permitted. Entities are required to apply the standard’s
provisions on a retrospective basis. The Company does not expect this ASU to have a material impact on the Company’s consolidated
results of operations and financial condition.</p>
54000
1250000
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 3pt 0; text-align: justify"><u>NOTE 4 – COMMITMENTS</u></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 3pt 0; text-align: justify"><u></u></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 3pt 0; text-align: justify">The Company rents office space for
its main office at 871 Venetia Bay Blvd Suite #202 Venice, FL 34285.  Monthly rent for this space is $50. All conditions have
been met and paid by the Company. </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In 2015, in conjunction with a proposed
TurnScor Card platform, the Company signed three Investor Royalty and Warrant Agreements with four parties. In exchange for the
funds contributed by the four parties, the Company agreed to:</p>
<p style="font: 10.5pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 27pt">1.</td><td style="text-align: justify">Pay the investors monthly residuals of 2.0% to 5% per month on the gross revenue after expenses
generated by the Company's primary platform in conjunction with the Company's TurnScor Card;</td></tr></table>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10.5pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 27pt"><font style="font-size: 10pt">2.</font></td><td style="text-align: justify"><font style="font-size: 10pt">Pay the investors a residual in perpetuity on 2% to 5% of all sub-platform
revenue generated; and</font></td></tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10.5pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 27pt"><font style="font-size: 10pt">3.</font></td><td style="text-align: justify"><font style="font-size: 10pt">Issue warrants to investors all of which have either been exercised
or expired except for one individual that has two unexercised warrants: one to purchase 250,000 shares of common stock at $0.15
per share that expires in November of 2018, and another to purchase 250,000 shares of common stock at $0.20 per share that expires
in November of 2019.</font></td></tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company does not plan to proceed
with the TurnScor Card at this time. </p>
50
0.02
0.05
326757
695850
0.15
0.20
.20
.20
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><u>NOTE 5 – RELATED PARTY TRANSACTIONS</u></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><u>Acquisition of Cyberloq™</u></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During 2017 the Company acquired the
CyberloQ™ banking fraud prevention technology. (the “Technology”) Pursuant to the asset purchase agreement, the
prior license agreement between the Company and CartenTech LLC was terminated, and the Company is now the exclusive owner of the
CyberloQ™ banking fraud prevention technology along with all intellectual property rights associated with the Technology
which is copyrighted with the United States Copyright Office. The owner of CartenTech LLC is Mark Carten, who is also a director
of ACRT and its Chief Technology Officer. On July 28, 2017, the Company purchased the Technology with a value of $720,000. As consideration
for the acquisition of and all rights to the Technology, CartenTech LLC received: (a) payment of $50,000, (b) a note for $150,000,
and (c) 4,000,000 shares of the Company’s common stock. The software is being depreciated over its useful life of seven-years
in conjunciton with the Company’s amoritization policy.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><u>Issuance of Warrants</u></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In 2017, Rex Schuette, one of the Company’s
directors, was issued two warrants to potentially acquire a total of 1,250,000 additional shares of common stock. One warrant to
potentially acquire an additional 625,000 shares of common stock expires on June 19, 2018, and the other warrant to potentially
acquire an additional 625,000 shares of common stock expires on June 28, 2019. Both warrants are exerciseable at $0.20 per share,
and the Company valued the warrants at $51,192. the warrants will be expensed ratably through expiration.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><u>Related Party Loans Payable</u></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The following is a summary of related
party loans payable:</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<table cellspacing="0" cellpadding="0" style="width: 100%; font: 10.5pt Times New Roman, Times, Serif; border-collapse: collapse">
<tr style="vertical-align: top">
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"> </td>
<td colspan="5" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">For the Year Ended December 31</font></td></tr>
<tr style="vertical-align: top">
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">2017</font></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">2016</font></td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
<td style="width: 62%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">Loans payable - stockholders</font></td>
<td style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">$</font></td>
<td style="width: 16%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font-size: 10pt">50,000</font></td>
<td style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"> </td>
<td style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">$</font></td>
<td style="width: 16%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font-size: 10pt">191,400</font></td></tr>
<tr style="vertical-align: top; background-color: White">
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">Loans from related parties</font></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">$</font></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font-size: 10pt">145,000</font></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">$</font></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font-size: 10pt">0</font></td></tr>
</table>
<p style="font: 10.5pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><u>Loans Payable - Stockholders</u></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On December 29, 2014, the Company entered
into a partially-convertible promissory note with a shareholder in the amount of $35,000. In January of 2015, the shareholer partially-exercised
its conversion option, and in May of 2016 the shareholder exercised the remainder of its conversion option. In December 2017, the
remaining unpaid principal and interest due on the note was settled in full for a $50,000 note and the Company recognized $151,324
in gain on settlement of debt.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="background-color: white">In
December of 2015, the Company also issued stock options to the note holder to purchase 250,000 shares of the Company's common stock
at $0.25 per share one year from the issuance date of the promissory note. The stock option was not exercised and expired on December
31, 2016.</font></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On October 26, 2013 the Company issued
a promissory note of $150,000.  The total amount owed as of September 28, 2017 was $160,900. On September 28, 2017 the
total amount of $160,900 was converted to 500,000 shares of stock for a value of $150,000 and recorded other income gain of $10,900
by the Company.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><u>Loans from Related Parties</u></p>
<p style="font: 10pt/91% Times New Roman, Times, Serif; margin: 1pt 4.3pt 0 0; text-align: justify"></p>
<p style="font: 10pt/91% Times New Roman, Times, Serif; margin: 1pt 4.3pt 0 0; text-align: justify"><u></u></p>
<p style="font: 10pt/91% Times New Roman, Times, Serif; margin: 1pt 4.3pt 0 0; text-align: justify"><u></u></p>
<p style="font: 10pt/91% Times New Roman, Times, Serif; text-align: justify; margin-right: 4.3pt; margin-left: 0">As set forth
above, during 2017 the Company acquired the intellectual property and ownership rights to CyberloQ™ from Carten Tech, LLC.
The owner was the Company’s Chief Technology Officer, Mark Carten. The purchase included $50,000 in cash, note payable of
$150,000, and 4,000,000 shares of Common Stock.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><u>NOTE 6 –
CONVERTIBLE NOTES-STOCKHOLDERS</u></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">On September
14, 2015, the Company issued a $10,000 convertible note due on March 12, 2016 to its stockholder. The note bears no interest and
is convertible to 125,000 shares at the rate of $0.08 per share per the terms of the note. There was a beneficial conversion feature
associated with the note. The value of beneficial conversion feature is $1,250 and book as additional paid in capital. The principal
and interest due pursuant to this note was converted into shares of the Company’s common stock on November 15, 2016.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">On September
18, 2015, the Company issued a $8,990 convertible notes due on March 16, 2016 to its stockholder. The note bears no interest and
is convertible to 112,375 shares at the rate of $0.08 per share per the terms of the note. There was a beneficial conversion feature
associated with the note. The value of beneficial conversion feature is $2,248 and book as additional paid in capital. The principal
and interest due pursuant to this note was converted into shares of the Company’s common stock on November 15, 2016.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">On October
14, 2015, the Company issued a $8,000 convertible notes due on April 11, 2016 to its stockholder. The note bears no interest and
is convertible to 80,000 shares at the rate of $0.1 per share per the terms of the note. The principal and interest due pursuant
to this note was converted into shares of the Company’s common stock on November 15, 2016.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">On June 26,
2012 the Company issued a note to a shareholder for $12,000. Principal and interest were not originally recognized on this note
in 2012. On December 29, 2017 this note was converted to 150,000 shares of common stock and the Company recognized the transaction
as stock compensation expense upon such conversion.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><u>NOTE 7
– INCOME TAXES</u></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><u></u></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 3pt 0; text-align: justify">At December 31, 2017 the Company
had available federal and state net operating loss carry forwards to reduce future taxable income.  The amount available
was approximately $2,621,252 federal and state purposes.   The federal and state net operating loss carry forwards begin
to expire in 2028.  Given the Company's history of net operating losses, management has determined that it is more likely
than not that the Company will not be able to realize the tax benefit of the net operating loss carry forwards.  Accordingly,
the Company has recognized a valuation allowance that offests the deferred tax asset for this benefit.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 3pt 0 0pt; text-align: justify"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 3pt 0; text-align: justify">FASB ASC Topic 740 – Income
Taxes (formerly SFAS 109) requires that the Company establish a valuation allowance when it is more likely than not that all or
a portion of deferred tax assets will not be realized.  Due to restrictions imposed by Internal Revenue Code Section
382 regarding substantial changes in ownership of companies with net operating loss carry forwards, the utilization of the Company's
net operating loss carry- forward will likely be limited as a result of cumulative changes in stock ownership.  The Company
has not recognized a deferred asset and, as a result, the change in stock ownership will not result in any change to the valuation
allowances.  Upon the attainment of taxable income by the Company, management will assess the likelihood of realizing
the tax benefit associated with the use of the carry forwards and will recognize a deferred tax asset at that time.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 3pt 0 0pt; text-align: justify"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 3pt 0; text-align: justify">The provision for Federal income
tax consists of the following:</p>
<table cellspacing="0" cellpadding="0" style="width: 100%; font: 10.5pt Times New Roman, Times, Serif; border-collapse: collapse">
<tr style="vertical-align: top">
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"> </td>
<td colspan="5" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">For the Year Ended December 31</font></td></tr>
<tr style="vertical-align: top">
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">2017</font></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">2016</font></td></tr>
<tr style="vertical-align: top">
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt"><u>Federal income tax benefit attributable to</u>:</font></td>
<td colspan="2" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"> </td>
<td colspan="2" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"> </td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
<td style="width: 62%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">Net operating loss</font></td>
<td style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">$</font></td>
<td style="width: 16%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font-size: 10pt">136,491</font></td>
<td style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"> </td>
<td style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">$</font></td>
<td style="width: 16%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font-size: 10pt">177,101</font></td></tr>
<tr style="vertical-align: top; background-color: White">
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt"><u>Less: valuation allowance</u></font></td>
<td style="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">$</font></td>
<td style="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font-size: 10pt">(136,491)</font></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"> </td>
<td style="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">$</font></td>
<td style="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font-size: 10pt">(177,101)</font></td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">Provision for Federal tax benefit</font></td>
<td style="border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">$</font></td>
<td style="border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">-</font></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"> </td>
<td style="border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">$</font></td>
<td style="border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">-</font></td></tr>
</table>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 3pt 0; text-align: justify"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 3pt 0; text-align: justify">The cumulative tax effect at the
expected rate of 23.3% of significant items comprising our net deferred tax amount is as follows:</p>
<table cellspacing="0" cellpadding="0" style="width: 100%; font: 10.5pt Times New Roman, Times, Serif; border-collapse: collapse">
<tr style="vertical-align: top">
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"> </td>
<td colspan="5" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">For the Year Ended December 31</font></td></tr>
<tr style="vertical-align: top">
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">2017</font></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">2016</font></td></tr>
<tr style="vertical-align: top">
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt"><u>Deferred tax assets attributable to</u>:</font></td>
<td colspan="2" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"> </td>
<td colspan="2" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"> </td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
<td style="width: 62%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">Net operating loss carryover</font></td>
<td style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">$</font></td>
<td style="width: 16%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font-size: 10pt">837,351</font></td>
<td style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"> </td>
<td style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">$</font></td>
<td style="width: 16%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font-size: 10pt">700,860</font></td></tr>
<tr style="vertical-align: top; background-color: White">
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt"><u>Less: valuation allowance</u></font></td>
<td style="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">$</font></td>
<td style="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font-size: 10pt">(837,351)</font></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"> </td>
<td style="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">$</font></td>
<td style="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font-size: 10pt">(700,860)</font></td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">Net deferred tax assets</font></td>
<td style="border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">$</font></td>
<td style="border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">-</font></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"> </td>
<td style="border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">$</font></td>
<td style="border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">-</font></td></tr>
</table>
<p style="font: 10.5pt/11.4pt Times New Roman, Times, Serif; margin: 3pt 0; text-align: center"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 3pt 0; text-align: justify">The Company files income tax returns
in the U.S. federal jurisdiction and various states. The Company is subject to U.S. federal or state income tax examinations by
tax authorities for three years following the filing of such returns. During the periods open to examination, the Company has net
operating loss and tax credit carry forwards for U.S. federal and state tax purposes that have attributes from closed periods.
Since these NOL's and tax credit carry forwards may be utilized in future periods, they remain subject to examination.</p>
<table cellspacing="0" cellpadding="0" style="width: 100%; font: 10.5pt Times New Roman, Times, Serif; border-collapse: collapse">
<tr style="vertical-align: top">
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"> </td>
<td colspan="5" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">For the Year Ended December 31</font></td></tr>
<tr style="vertical-align: top">
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">2017</font></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">2016</font></td></tr>
<tr style="vertical-align: top">
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt"><u>Federal income tax benefit attributable to</u>:</font></td>
<td colspan="2" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"> </td>
<td colspan="2" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"> </td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
<td style="width: 62%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">Net operating loss</font></td>
<td style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">$</font></td>
<td style="width: 16%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font-size: 10pt">136,491</font></td>
<td style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"> </td>
<td style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">$</font></td>
<td style="width: 16%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font-size: 10pt">177,101</font></td></tr>
<tr style="vertical-align: top; background-color: White">
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt"><u>Less: valuation allowance</u></font></td>
<td style="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">$</font></td>
<td style="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font-size: 10pt">(136,491)</font></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"> </td>
<td style="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">$</font></td>
<td style="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font-size: 10pt">(177,101)</font></td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">Provision for Federal tax benefit</font></td>
<td style="border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">$</font></td>
<td style="border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">-</font></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"> </td>
<td style="border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">$</font></td>
<td style="border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">-</font></td></tr>
</table>
177101
136491
177101
136491
<table cellspacing="0" cellpadding="0" style="width: 100%; font: 10.5pt Times New Roman, Times, Serif; border-collapse: collapse">
<tr style="vertical-align: top">
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"> </td>
<td colspan="5" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">For the Year Ended December 31</font></td></tr>
<tr style="vertical-align: top">
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">2017</font></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td>
<td colspan="2" style="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">2016</font></td></tr>
<tr style="vertical-align: top">
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt"><u>Deferred tax assets attributable to</u>:</font></td>
<td colspan="2" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"> </td>
<td colspan="2" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"> </td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
<td style="width: 62%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">Net operating loss carryover</font></td>
<td style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">$</font></td>
<td style="width: 16%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font-size: 10pt">837,351</font></td>
<td style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"> </td>
<td style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">$</font></td>
<td style="width: 16%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font-size: 10pt">700,860</font></td></tr>
<tr style="vertical-align: top; background-color: White">
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt"><u>Less: valuation allowance</u></font></td>
<td style="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">$</font></td>
<td style="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font-size: 10pt">(837,351)</font></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"> </td>
<td style="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">$</font></td>
<td style="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font-size: 10pt">(700,860)</font></td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">Net deferred tax assets</font></td>
<td style="border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">$</font></td>
<td style="border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">-</font></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"> </td>
<td style="border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><font style="font-size: 10pt">$</font></td>
<td style="border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><font style="font-size: 10pt">-</font></td></tr>
</table>
700860
837351
700860
837351
2621252
0.233
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><u>NOTE 8 –
SUBSEQUENT EVENTS</u></p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">In January
of 2018, the Company issued 60,000 shares of common stock as settlement of an account payable..</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">In February of 2018,
the Company issued 500,000 shares of common stock in exchange for $50,000 pursuant to a private placement. </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">In December
of 2017, the Company agreed to issue 150,000 shares of common stock in full satisfaction of all principal and interest due pursuant
to a note. As of the date of this filing, the shares had not yet been issued.</p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"> </p>
<p style="font: 10pt/11.4pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">Other than
the foregoing, the Company is not aware of any subsequent events through the date of this filing that require disclosure or recognition
in these financial statements.</p>
50000
720000
625000
625000
2018-06-19
2019-06-19
51192
50000