UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

Form 10-K

(Mark One)

X ~~ANNUAL~~ ~~REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934~~ .

~~For~~ANNUAL ~~the~~REPORT ~~calendar~~PURSUANT ~~year~~TO ~~ended~~SECTION ~~January~~13 ~~31,~~OR ~~2015~~15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the calendar year ended September 30, 2015

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

For the transition period from _______ to _______

Commission file number 333-143602

SBH ASSOCIATES, INC.

(Exact Name of Registrant as Specified in its Charter)

NEVADA		46-2236047
(State or Other Jurisdiction of Incorporation or Organization)		(I.R.S. Employer Identification No.)
885 Woodstock Road, Suite 430-180, Roswell, GA		30075
(Address of Principal Executive Offices)		(Zip Code)

11654 Plaza America Drive, Reston, VA		20194
(Address of Principal Executive Offices)		(Zip Code)

Registrant’s Telephone Number: (404) 720-5664

Registrant’s Telephone Number: 920-355-1922

Securities registered under Section 12(b) of the Act: Common Stock par value $.001 per share

Securities registered under Section 12(g) of the Act: ~~None~~

None

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

Yes . No X .

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes . No X .

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

Indicate by check mark ~~whether~~if ~~the~~disclosure ~~registrant~~of ~~(1)~~delinquent ~~has~~filers ~~filed~~pursuant ~~all reports required~~ to beItem ~~filed~~405 byof ~~Section~~Regulation 13S-K oris ~~15(d)~~not ofcontained ~~the~~herein, ~~Securities~~and ~~Exchange~~will ~~Act~~not ofbe ~~1934~~contained, ~~during~~to the ~~past~~best 12of ~~months~~registrant’s ~~(or~~knowledge, ~~for~~in ~~such~~definitive ~~shorter~~proxy ~~period~~or ~~that~~information ~~the~~statements ~~registrant~~incorporated ~~was~~by ~~required~~reference toin ~~file~~Part ~~such~~III ~~reports),~~of ~~and~~this ~~(2)~~Form ~~has~~10-K ~~been~~or ~~subject~~any amendment to ~~such~~this ~~filing~~Form ~~requirements for the past 90 days~~10-K. ~~Yes~~ X No .

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

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See definition of “large accelerated filer,” “accelerated filer,” and “smaller reporting company” in Rule 12b-2 of the Exchange Act. Check one:

Large accelerated filer . ~~Accelerated filer . Non-accelerated filer . (Do not check if a smaller reporting company) Smaller reporting company X .~~

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

~~The~~Non-accelerated ~~number of shares outstanding of each of the Registrant’s classes of common stock, as of April 27, 2015 is 90,250,000 shares, all of one class, $~~filer .~~001 par value per share.~~

~~The~~Smaller ~~Registrant’s~~reporting ~~common stock has not traded on the OTCBB or elsewhere and, accordingly, there is no aggregate “market value” to be indicated for such shares.~~company ~~The~~X ~~“value” of the outstanding shares held by non-affiliates, based upon the book value as of April 27, 2015 was $-0-~~.

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

Yes . No X .

The number of shares outstanding of each of the Registrant’s classes of common stock, as of December 31, 2015 is 90,250,000 shares, all of one class, $.001 par value per share.

The Registrant’s common stock has not traded on the OTCQB or elsewhere and, accordingly, there is no aggregate “market value” to be indicated for such shares. The “value” of the outstanding shares held by non-affiliates, based upon the book value as of December 31, 2015 was $-0-.

DOCUMENTS INCORPORATED BY REFERENCE

SBH ASSOCIATES, INC.

TABLE OF CONTENTS

	PART I	~~Page~~
ITEM 1	BUSINESS	34
ITEM 1A	RISK FACTORS	56
ITEM 1B	UNRESOLVED STAFF COMMENTS	1214
ITEM 2	PROPERTIES	1214
ITEM 3	LEGAL PROCEEDINGS	1214
ITEM 4	MINE SAFETY DISCLOSURES	1214
	PART II
ITEM 5	MARKET FOR REGISTRANT'S COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES	1314
ITEM 6	SELECTED FINANCIAL DATA	1415
ITEM 7	MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS	1416
ITEM 7A	QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK	1618
ITEM 8	FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA	1618
ITEM 9	CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE	1618
ITEM 9A	CONTROLS AND PROCEDURES	1718
ITEM 9B	OTHER INFORMATION	1819
	PART III
ITEM 10	DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE	1819
ITEM 11	EXECUTIVE COMPENSATION	2022
ITEM 12	SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS	2122
ITEM 13	CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS AND DIRECTOR ~~independence~~INDEPENDENCE	2123
ITEM 14	PRINCIPAL ACCOUNTANT FEES AND SERVICES	2223
	PART IV
ITEM 15	EXHIBITS AND FINANCIAL STATEMENT SCHEDULES	2224

PART I

Explanatory Note

This Annual Report includes forward-looking statements within the meaning of the Securities Exchange Act of 1934 (the “Exchange Act”). These statements are based on management's beliefs and assumptions, and on information currently available to management. Forward-looking statements include the information concerning possible or assumed future results of operations of the Company set forth under the heading “Management's Discussion and Analysis of Financial Condition and Results of Operations.” Forward-looking statements also include statements in which words such as “expect,” “anticipate,” “intend,” “plan,” “believe,” “estimate,” “consider” or similar expressions are used.

Forward-looking statements are not guarantees of future performance. They involve risks, uncertainties and assumptions. The Company's future results and shareholder values may differ materially from those expressed in these forward-looking statements. Readers are cautioned not to put undue reliance on any forward-looking statements.

Item 1.

BUSINESS

We qualify as an “emerging growth company” under the JOBS Act. As a result, we are permitted to, and intend to, rely on exemptions from certain disclosure requirements. For so long as we are an emerging growth company, we will not be required to:

have an auditor report on our internal controls over financial reporting pursuant to Section 404(b) of the Sarbanes-Oxley Act;

comply with any requirement that may be adopted by the Public Company Accounting Oversight Board regarding mandatory audit firm rotation or a supplement to the auditor’s report providing additional information about the audit and the financial statements (i.e., an auditor discussion and analysis);

submit certain executive compensation matters to shareholder advisory votes, such as “say-on-pay” and “say-on-frequency;” and

disclose certain executive compensation related items such as the correlation between executive compensation and performance and comparisons of the CEO’s compensation to median employee compensation.

In addition, Section 107 of the JOBS Act also provides that an emerging growth company can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act for complying with new or revised accounting standards. In other words, an emerging growth company can delay the adoption of certain accounting standards until those standards would otherwise apply to private companies. We have elected to take advantage of the benefits of this extended transition period. Our financial statements may therefore not be comparable to those of companies that comply with such new or revised accounting standards.

We will remain an “emerging growth company” for up to five years, or until the earliest of

the last day of the first fiscal year in which our total annual gross revenues exceed $1 billion,

the date that we become a “large accelerated filer” as defined in Rule 12b-2 under the Securities Exchange Act of 1934, which would occur if the market value of our ordinary shares that is held by non-affiliates exceeds $700 million as of the last business day of our most recently completed second fiscal quarter, or

the date on which we have issued more than $1 billion in non-convertible debt during the preceding three-year period.

~~Recent~~Background ~~Developments~~ and ~~Business~~Recent ~~Plan~~Developments

SBH Associates, Inc. (“SBH”, “we” or the “Company”) was founded in 2012 and was incorporated as a C corporation under the laws of the State of Nevada on December 28, 2012. The incorporation effort included the Company issuing 12,000,000 shares of common stock to Shelagh Bone Hunter, who founded and manages the business, which is currently a development stage company. These services, which involved the developing a business plan and incorporation planning, were valued at $12,000.

~~SBH’s initial business plan was to provide consulting and management services to construction contractors and subcontractors that function in the Houston Metropolitan Area.~~4

3In May 2014, the Company engaged Mary Merritt as its new president. Ms. Merritt introduced a new business plan for the Company based on the introduction of products using geo-location technology. Ms. Merritt was unable to raise sufficient financing to develop and bring her products to market.Therefore, on December 17, 2015, we entered into a Share Exchange Agreement (the “Exchange Agreement”) by and among (i) SBH, (ii) Beecham Group, LLC, a Georgia company (“Beecham”), and (iii) the shareholders of Beecham, pursuant to which the holders of 100% of the outstanding common stock of Beecham transferred to us all of the common stock of Beecham in exchange for the issuance of 60,000,000 shares (the “Shares”) of our common stock and 1,000,000 newly-issued shares of preferred stock (such transaction, the “Share Exchange”). This transaction closed concurrently with the filing of SBH’s Current Report on Form 8-K with the Securities and Exchange Commission. As a result of the Share Exchange, Beecham became our wholly-owned subsidiary. We are now a holding company with all of our operations conducted through Beecham, which primarily consist of construction of custom luxury homes in the areas around Atlanta, GA, as more fully discussed herein. As part of this transaction, Mary Merritt returned 65,750,000 shares held by her to the Company.

InThe ~~May~~acquisition ~~2014,~~was ~~the~~accounted ~~Company~~for ~~engaged~~as ~~Mary~~a ~~Merritt~~reverse asacquisition ~~its~~and ~~new~~recapitalization ~~president.~~of MsBeecham. ~~Merritt~~Beecham ~~introduced~~is athe ~~new~~acquirer ~~business~~for ~~plan~~accounting and financial reporting purposes, and SBH is the issuer. Accordingly, Beecham's historical financial statements for periods prior to the ~~Company~~acquisition ~~based~~become onthose of the ~~introduction~~acquirer retroactively restated for the equivalent number of ~~products~~shares ~~using~~issued ~~geo-location~~in ~~technology~~the merger. ~~Concurrent~~Operations ~~with~~reported prior to the ~~engagement~~merger date are solely those of MsBeecham. ~~Merritt:~~No SBH operating results from prior to the merger date are included. Earnings per share for the periods prior to the merger are retroactively restated to reflect the equivalent number of shares outstanding.

·The assets and liabilities of Beecham have been brought forward at their book value, and no goodwill has been recognized. Certain corporate-related liabilities such as accrued professional fees were carried over from SBH.

~~Shelagh~~After ~~Bone~~the ~~Hunter~~execution ~~resigned~~of ~~her~~the ~~positions~~Exchange ~~held~~Agreement, asthe anprincipals ~~officer~~of ~~and~~Beecham ~~director~~held ~~and~~the ~~agreed~~following topercentages ~~return all~~ of ~~her~~our ~~12,000,000~~outstanding ~~shares of~~ common ~~stock to the Company’s treasury. The resignation was not the result of any disagreements.~~shares:


Name of Beneficial Owner	Number of Shares Beneficially Owned	Percent of Class
Harry A. Beecham	20,000,000	22.2
Michael R. Beecham	20,000,000	22.2
Brent A. Beecham	20,000,000	22.2
Total	60,000,000	66.5

~~The~~Each ~~Company amended its Articles~~ of ~~Incorporation~~the tothree ~~increase~~Beechams ~~the~~holds ~~number~~one-third of ~~shares of Common Stock, par value $0.001 per share, which~~ the ~~Corporation~~newly-issued ~~is authorized to issue from 74~~1,000,000 shares of ~~common~~preferred stock. toThe ~~200,000,000~~preferred shares ofwill ~~common~~be ~~stock; and authorized a 12.125 for one stock split of the~~ issued ~~and~~in ~~outstanding~~early ~~shares~~January.

·Operations of Beecham

~~Following~~Beecham ~~the~~was ~~completion~~incorporated ofin ~~the~~Georgia ~~increase~~ in ~~the~~May ~~number~~2014. ofIn effect, it is the ~~Company’s~~successor ~~authorized~~to ~~shares~~Beecham ofBuilders, ~~common~~LLC ~~stock~~which ~~and~~operated ~~the~~from ~~execution~~1998 ofthrough 2008 when it ceased operations during the ~~12.125~~economic ~~for~~recession ~~one~~which ~~stock~~severely ~~split~~impacted inhome ~~August~~builders. ~~2014~~Beecham Builders, ~~the~~LLC ~~Company~~satisfied ~~issued~~all ~~66,000,000~~obligations ~~shares~~at ofthe ~~common~~time ~~stock~~that ~~(73~~its operations ceased.~~13%~~ During its period of ~~the~~operations, ~~outstanding~~it ~~shares~~constructed asmore ofthan ~~the~~100 ~~date~~luxury ~~when~~homes ~~the~~and ~~forward~~developed ~~stock~~Montaluce ~~split~~Winery and ~~return~~Estates, ofa ~~shares~~400 byacre ~~Ms.~~mixed ~~Hunter)~~use todevelopment ~~Mary~~centered ~~Merritt~~on ~~for~~a ~~her~~food ~~business~~and ~~plan~~wine culture.

~~The~~In ~~Company~~2014, ~~needs~~when tothe ~~raise~~economy ~~funds~~as ~~ranging~~it ~~from~~related ~~$100,000~~ to ~~$250~~homebuilding improved,~~000~~ tothe ~~complete~~Beecham ~~testing~~family ~~for~~decided ~~the~~to ~~initial~~restart ~~product~~its homebuilding and ~~having~~established ~~production started~~Beecham. ~~There~~Beecham ~~are~~is noa ~~assurances~~custom ~~that~~builder itof ~~will~~luxury behomes ~~successful~~ in ~~doing so. If it is successful in raising~~ the ~~necessary~~Atlanta ~~funds,~~area. ~~its~~Its ~~goal~~homes isgenerally tohave ~~introduce~~ a ~~product~~cost toin ~~market~~excess ~~during~~of ~~2015~~$1,000,000. ItConstruction isprojects ~~unlikely~~are ~~that~~generally ~~the~~referred ~~Company will be able~~ to ~~raise~~Beecham ~~funds~~by ~~until and unless it receives a trade symbol for its common stock~~architects. AThe ~~brokerage~~typical ~~firm~~procedures ~~has~~when ~~applied~~engaged for a ~~trade~~construction ~~symbol~~project ~~on the Company’s behalf, but we cannot predict the likelihood or timing of receiving the symbol.~~are:

The technology relating to the newly-introduced business plan has been developed by Mary Merritt with some assistance from outside contractors. The first product to be introduced will be a collar for dogs and cats. It enables a pet owner, through a downloaded app in a smartphone, to keep track of the pet’s location and, if necessary, to locate a pet that has wandered off or been taken. The product needs final development and testing. The plan is to manufacture it in China. Ms. Merritt has had negotiations with a manufacturer in China but is unable to enter into a contract until funding has been raised. ·

~~Ms.~~Engage ~~Merritt~~contractors ~~will~~to do the ~~initial~~actual ~~marketing~~construction byunder ~~approaching~~the ~~large~~supervision ~~pet~~of ~~supply companies~~Beecham. ~~She~~All ~~will~~contractors ~~also use an independent distribution source. A website will be open to coincide with product introduction. Orders will be taken over the website. Social media will also be~~ used. ~~The~~are ~~plan~~known is to ~~introduce~~Beecham ~~the~~from ~~initial~~prior ~~price with a selling unit price of $25~~jobs.

~~There are no current patents. However, patents will be applied for when and if funding has been obtained.~~·

~~Mary~~Meet ~~Merritt,~~with ~~CISSP, 47, is~~ the ~~Chairman,~~customer ~~President~~to ~~and~~agree ~~sole director. She has been an independent technology consultant working~~ on aappliances ~~variety of information system security issues for the past five years. She holds a degree from Emory University~~ and issimilar ~~an ISC2 Certified Information System Security Professional~~items. ~~Ms. Merritt has had no bankruptcy or other legal issue for the past ten years.~~

Expenses relate to development of a website and corporate expenses for professional and similar costs. Ms. Merritt does much of the design and overall planning work on her own. The Company expects to have its principal website, WWW.SBHNow.com, up by the end of September 2014. In addition, the Company has been approved to become an Amazon reseller. It will have two additional websites, WWW.SagePets.com and WWW.HappyPets.tips, up by the end of September to sell pet products as an authorized reseller for Amazon.·

~~Competition~~Enter into an agreement which typically requires a 10% down payment and monthly billings for incurred costs during construction.

~~Competition for the products that we plan to introduce is limited but may increase as technology companies see the potential market interest in these products if such interest develops.~~ 5

~~There~~Projects ~~are~~typically notake ~~assurances~~14 ~~that~~months weto ~~will~~complete. beThe ~~successful~~down payment and monthly billing limit Beecham’s cash risks. Typically, new construction projects result in 10% to 15% profits and remodeling projects result in 20% profits.

~~Intellectual~~At ~~Property~~December 15, 2015, Beecham had executed contracts for approximately $1,400,000 relating to projects to be worked on in 2016 and is negotiating for numerous other contracts. The Company also entered into an agreement with another company whereby the other company agreed to purchase land in Alpharetta, GA on which the Company will build and sell condominiums. When the condominiums are sold the collective proceeds will be used to pay all of the Company’s direct and indirect construction costs and the other company’s cost for the land (estimated to approximate $540,000). After all costs are covered, profits, if any, will be split equally by the two parties.

WeCompetition ~~have~~and ~~no patents or trademarks.~~ Marketing

~~Employees~~Approximately 80% of home building in the Atlanta area is done by national companies and 20% by local builders. There are few contractors specializing in luxury homes with prices in excess of $1,000,000.

AtThe ~~April~~management 27members of Beecham have lengthy associations with architects who design luxury homes. Referrals by these architects are a principal source of business. The Beecham name has been featured as the exclusive builder for four Home for the Holidays and two Atlanta Symphony Decorator's Show Homes. Beecham projects have also been featured in Atlanta Homes and Lifestyles, ~~2015~~Veranda, weThe ~~had~~New ~~one~~York ~~employee~~Times, ~~our~~Wall ~~founder~~Street Journal and ~~president,~~numerous ~~Mary~~other ~~Merritt~~publications and websites. ~~There~~Our current company, Beecham, is noin ~~written~~a ~~employment~~position ~~contract~~to ortake ~~agreement~~advantage ~~with~~of ~~Ms.~~the ~~Merritt.~~widespread .recognition of our name.

4Employees

~~Item~~Beecham 1Ahas three employees: Harry A. Beecham, Michael R. Beecham and Brent A. Beecham. Harry A. Beecham is the father of Michael R. Beecham and Brent A. Beecham. There are no employee contracts currently in place but may be executed in the future when and if revenues increase. All construction work in undertaken by contractors supervised by the Beechams.

~~RISK~~Item ~~FACTORS~~1A.

~~You~~RISK should be aware that there are various risks to an investment in our common stock. You should carefully consider these risk factors, together with all of the other information included in this Form 10-K, before you decide to invest in shares of our common stock. FACTORS

IfYou ~~any~~should ofbe ~~the~~aware ~~following~~that ~~risks~~there ~~develop~~are ~~into~~various ~~actual~~risks ~~events,~~to ~~then~~an ~~our~~investment ~~business,~~in ~~financial~~our ~~condition,~~common ~~results~~stock. You ofshould ~~operations~~carefully ~~and/or~~consider ~~prospects~~these ~~could~~risk befactors, ~~materially~~together ~~adversely~~with ~~affected.~~all Ifof ~~that happens,~~ the ~~market~~other ~~price~~information ofincluded ~~our~~in ~~common~~this ~~stock,~~Form ~~if any~~10-K, ~~could~~before ~~decline,~~you ~~and~~decide ~~investors~~to ~~may~~invest ~~lose~~in ~~all~~shares ~~or part~~ of ~~their~~our ~~investment~~common stock.

~~Risks~~If ~~Related~~any toof the ~~Business~~following risks develop into actual events, then our business, financial condition, results of operations and/or prospects could be materially adversely affected. If that happens, the market price of our common stock, if any, could decline, and investors may lose all or part of their investment.

1.Risks Related to the Business

SBH is an early stage company and has nolimited financial resources. Our independent registered auditors’ report includes an explanatory paragraph stating that there is substantial doubt about our ability to continue as a going concern.

SBH is an early stage company with a business plan but no financial resources. Our independent registered auditors included an explanatory paragraph in their opinion on our financial statements as of and for the fiscal period ended ~~January~~September 3130, 2015 that states that this lack of resources causes substantial doubt about our ability to continue as a going concern. No assurances can be given that we will generate sufficient revenue or obtain necessary financing to continue as a going concern.

2Our home sales and operating revenues could decline due to macro-economic and other factors outside of our control, such as changes in consumer confidence, declines in employment levels and increases in the quantity and decreases in the price of new homes and resale homes in the market.

~~SBH~~Changes isin national and ~~will~~regional ~~continue~~economic toconditions, beas ~~completely~~well ~~dependent~~as onlocal ~~the~~economic ~~services~~conditions where we conduct our operations and where prospective purchasers of our ~~president~~homes live, ~~Mary~~may ~~Merritt,~~result in more caution on the ~~loss~~part of ~~whose~~homebuyers ~~services~~and, ~~may~~consequently, ~~cause~~fewer ~~our~~home ~~business~~purchases. ~~operations~~These toeconomic ~~cease~~uncertainties involve, among other things, conditions of supply and wedemand ~~will~~in ~~need~~local tomarkets ~~engage~~and changes in consumer confidence and ~~retain~~income, ~~qualified~~employment ~~employees~~levels and ~~consultants~~government regulations. These risks and uncertainties could periodically have an adverse effect on consumer demand and the pricing of our homes, which could cause our operating revenues to decline. Additional reductions in our revenues could, in turn, further ~~implement~~negatively affect the market price of our ~~strategy~~securities.

SBH’s operations and business strategy are completely dependent upon the knowledge and business connections of Ms. Merritt. She is under no contractual obligation to remain employed by us. If she should choose to leave us for any reason or if she becomes ill and is unable to work for an extended period of time before we have hired additional personnel, our operations will likely fail. Even if we are able to find additional personnel, it is uncertain whether we could find someone who could develop our business along the lines described in this prospectus. We will fail without the services of Ms. Merritt or an appropriate replacement(s). 6

WeThe ~~intend~~homebuilding toindustry ~~acquire key-man life insurance on the life of Ms. Merritt naming SBH as the beneficiary when and if we obtain the resources to do so and if she~~ is ~~insurable~~cyclical. WeA ~~have~~severe ~~not~~downturn ~~yet procured such insurance, and there is no guarantee that we will be able to obtain such insurance~~ in the ~~future. Accordingly~~industry, itas isrecently ~~important~~experienced, ~~that~~could weadversely ~~are~~affect ~~able~~our ~~to attract~~business, ~~motivate~~results ~~and~~of ~~retain~~operations ~~highly qualified~~ and ~~talented~~stockholders' ~~personnel and independent contractors~~equity.

3During periods of downturn in the industry, housing markets across the United States may experience an oversupply of both new and resale home inventory, an increase in foreclosures, reduced levels of consumer demand for new homes, increased cancellation rates, aggressive price competition among homebuilders and increased incentives for home sales. In the event of a downturn, we may temporarily experience a material reduction in revenues and margins. Continued weakness in the homebuilding market could adversely affect our business, results of operations and stockholders' equity as compared to prior periods and could result in additional inventory impairments in the future.

~~The~~We ~~level~~are ofdependent ~~demand~~on ~~for~~the continued availability and satisfactory performance of our ~~newly-introduced~~subcontractors, ~~products~~which, ~~cannot~~if beunavailable, ~~predicted.~~could have a material adverse effect on our business.

We ~~will~~conduct beour ~~introducing~~land ~~new~~development ~~products~~and ifconstruction weoperations ~~are~~only ~~able~~as toa ~~obtain~~general ~~financing~~contractor. ~~The~~Virtually ~~first~~all ~~planned~~land ~~product~~development ~~will~~and ~~enable~~construction ~~customers~~work tois ~~keep~~performed ~~track~~by unaffiliated third-party subcontractors. As a consequence, we depend on the continued availability of and ~~locate~~satisfactory ~~their~~performance ~~pets~~by ~~using~~these ansubcontractors ~~app~~for onthe ~~their~~development ~~smartphones~~of our land and construction of our homes. WeThere ~~are~~may ~~unable~~not tobe ~~predict~~sufficient availability of and satisfactory performance by these unaffiliated third-party subcontractors in the ~~likely~~markets ~~demand,~~in ifwhich ~~any~~we operate. In addition, ~~for~~inadequate ~~this~~subcontractor ~~product~~resources could have a material adverse effect on our business.

4A substantial increase in mortgage interest rates, the unavailability of mortgage financing or a change in tax laws regarding the deductibility of mortgage interest may reduce consumer demand for our homes.

WeSubstantially ~~intend~~all topurchasers ~~become~~of ~~subject~~our tohomes ~~the~~finance ~~periodic~~their ~~reporting~~acquisition ~~requirements~~with mortgage financing. Housing demand is adversely affected by reduced availability of ~~the~~mortgage ~~Exchange~~financing ~~Act~~and factors that ~~will~~increase ~~require~~the usupfront toor ~~incur~~monthly ~~audit~~cost ~~fees~~of ~~and~~financing ~~legal~~a ~~fees~~home such as increases in ~~connection~~interest ~~with~~rates, insurance premiums, or limitations on mortgage interest deductibility. The recent decrease in the ~~preparation~~willingness and ability of ~~such~~lenders ~~reports~~to make home mortgage loans, the tightening of lending standards and the limitation of financing product options, have made it more difficult for homebuyers to obtain acceptable financing. ~~These~~Any ~~additional~~substantial ~~costs~~increase ~~could~~in ~~reduce~~mortgage interest rates or ~~eliminate~~unavailability of mortgage financing may adversely affect the ability of prospective first-time and move-up homebuyers to obtain financing for our homes, as well as adversely affect the ability of prospective move-up homebuyers to ~~earn~~sell atheir ~~profit~~current homes. A disruption in the credit markets and/or the curtailed availability of mortgage financing may adversely affect, our business, financial condition, results of operations and cash flows as it has in the past few years.

We are ~~required~~subject to ~~file~~extensive ~~periodic~~government ~~reports~~regulation ~~with~~which ~~the~~could ~~SEC~~cause ~~pursuant~~us to ~~the~~incur ~~Exchange~~significant ~~Act~~liabilities and the rules and regulations promulgated thereunder. In order to comply with these requirements, our independent registered public accounting firm will have to review our financial statements on a quarterly basis and audit our financial statements on an annual basis. Moreover, our legal counsel will have to review and assist in the preparation of such reports. The costs charged by these professionals for such services cannot be accurately predicted at this time because factors such as the number and type of transactions that we engage in and the complexity of our reports cannot be determined at this time and will have a major effect on the amount of time to be spent by our auditors and attorneys. However, the incurrence of such costs will obviously be an expense to our operations and thus have a negative effect on our ability to meet our overhead requirements and earn a profit. If we cannot provide reliable financial reports or ~~prevent~~restrict ~~fraud,~~ our business and operating results could be harmed, investors could lose confidence in our reported financial information, and the trading price of our common stock, if a market ever develops, could drop significantlyactivities.

5Regulatory requirements could cause us to incur significant liabilities and operating expenses and could restrict our business activities. We are subject to local, state and federal statutes and rules regulating, among other things, certain developmental matters, building and site design, and matters concerning the protection of health and the environment. Our operating expenses may be increased by governmental regulations such as building permit allocation ordinances and impact and other fees and taxes, which may be imposed to defray the cost of providing certain governmental services and improvements. Other governmental regulations, such as building moratoriums and “no growth” or “slow growth” initiatives, which may be adopted in communities which have developed rapidly, may cause delays in new home communities or otherwise restrict our business activities resulting in reductions in our revenues. Any delay or refusal from government agencies to grant us necessary licenses, permits and approvals could have an adverse effect on our operations.

5We may be subject to significant potential liabilities as a result of construction defect, product liability and warranty claims made against us.

~~Mary~~As ~~Merritt,~~a ~~our chief executive officer~~homebuilder, ~~chief~~we ~~financial~~are ~~officer~~subject ~~and~~to ~~principal~~construction ~~accounting~~defect, ~~officer~~product ~~has~~liability noand ~~significant~~home ~~experience~~warranty ~~managing~~claims, aincluding ~~public~~moisture ~~company~~intrusion and norelated ~~meaningful~~claims, ~~financial~~arising ~~reporting~~in ~~education~~the orordinary ~~experience~~course ~~and,~~of ~~accordingly,~~business. ~~our~~These ~~ability~~claims toare ~~meet~~common ~~Exchange~~to ~~Act~~the ~~reporting~~homebuilding ~~requirements~~industry onand acan ~~timely basis will~~ be ~~dependent to a significant degree upon others~~costly.

Mary Merritt has no significant experience managing a public company and no meaningful financial reporting education or experience. She is and will be heavily dependent on engaging and dealing with outside professional advisors, primarily lawyers and financial advisors/accountants who are and will not be affiliated with our independent auditors. We have no formal arrangements with professionals to help Ms. Merritt and cannot provide any assurances that we will be able to establish arrangements with professionals on terms or costs that are acceptable or affordable to us.7

6With respect to certain general liability exposures, including construction defect claims, product liability claims and related claims, interpretation of underlying current and future trends, assessment of claims and the related liability and reserve estimation process is highly judgmental due to the complex nature of these exposures, with each exposure exhibiting unique circumstances. Furthermore, once claims are asserted for construction defects, it can be difficult to determine the extent to which the assertion of these claims will expand geographically. Although we have obtained insurance for construction defect claims subject to applicable self-insurance retentions, such policies may not be available or adequate to cover liability for damages, the cost of repairs, and/or the expense of litigation surrounding current claims, and future claims may arise out of events or circumstances not covered by insurance and not subject to effective indemnification agreements with our subcontractors.

~~Our~~Many ~~internal~~of ~~controls~~our ~~may~~potential becompetitors ~~inadequate,~~have ~~which~~significantly ~~could~~greater ~~cause our~~ financial ~~reporting to be unreliable~~ and ~~lead~~marketing toresources ~~misinformation~~than ~~being~~do ~~disseminated to the public~~we.

~~Our~~Many ~~management~~of isour ~~responsible~~potential ~~for~~competitors ~~establishing~~have ~~and~~significantly ~~maintaining~~greater ~~adequate~~financial ~~internal~~and ~~control~~marketing ~~over~~resources ~~financial~~than ~~reporting~~do we. AsMany ~~defined~~of inthese ~~Exchange~~potential ~~Act~~competitors ~~Rule~~have ~~13a-15(f)~~sophisticated management, ~~internal~~are ~~control~~in ~~over financial reporting is~~ a ~~process~~position ~~designed~~to ~~by,~~purchase orinventory ~~under~~at the ~~supervision~~lowest ~~of,~~prices ~~the principal executive~~ and ~~principal~~have ~~financial officer and effected by~~ the ~~board~~ability ~~of directors, management and other personnel,~~ to ~~provide~~advertise ~~reasonable~~in ~~assurance~~a ~~regarding~~wide ~~the~~variety ~~reliability~~ of ~~financial~~media, ~~reporting~~including ~~and~~television. ~~the~~There ~~preparation~~are ofno ~~financial~~assurances ~~statements~~that ~~for~~our ~~external~~brand ~~purposes~~will inbe ~~accordance with generally accepted accounting principles and includes those policies and procedures that:~~ successful.

·We are and will continue to be completely dependent on the services of our principal officers Harry A., Michael R. and Brent A. Beecham, the loss of whose services may cause our business operations to fail, and we will need to engage and retain qualified employees and consultants to further implement our strategy.

~~pertain~~Our tocurrent operations and business strategy are completely dependent upon the ~~maintenance~~knowledge ofand ~~records~~business ~~that~~connections inof ~~reasonable~~Harry ~~detail~~A., ~~accurately~~Michael R. and ~~fairly~~Brent ~~reflect~~A. ~~the~~Beecham. ~~transactions~~They are under no contractual obligation to remain employed by us. If any or all of them should choose to leave us for any reason or if one or more becomes ill and ~~dispositions~~is unable to work for an extended period of time before we have hired additional personnel, our operations will likely fail. Even if we are able to find additional personnel, it is uncertain whether we could find someone who could develop our business along the ~~assets~~lines described herein. We will fail without the services of the ~~Company;~~Beechams or an appropriate replacement(s).

·We intend to acquire key-man life insurance on the life of Michael R. and Brent A. Beecham naming SBH as the beneficiary when and if we obtain the resources to do so and if each is insurable. We have not yet procured such insurance, and there is no guarantee that we will be able to obtain such insurance in the future. Accordingly, it is important that we are able to attract, motivate and retain highly qualified and talented personnel and independent contractors.

~~provide~~We ~~reasonable~~intend ~~assurance~~to ~~that~~become ~~transactions~~subject ~~are~~to ~~recorded~~the asperiodic ~~necessary~~reporting torequirements ~~permit~~of ~~preparation~~the ofExchange ~~financial~~Act ~~statements~~that inwill ~~accordance~~require ~~with~~us ~~generally~~to ~~accepted~~incur ~~accounting~~audit ~~principles,~~fees and ~~that~~legal ~~receipts~~fees ~~and~~in ~~expenditures~~connection ofwith the ~~Company~~preparation ~~are~~of ~~being~~such ~~made~~reports. ~~only~~These inadditional ~~accordance~~costs ~~with~~could ~~authorizations~~reduce ~~of management and/~~or ~~directors~~eliminate ofour ~~the~~ability ~~Company;~~to ~~and~~earn a profit.

·We are required to file periodic reports with the SEC pursuant to the Exchange Act and the rules and regulations promulgated thereunder. In order to comply with these requirements, our independent registered public accounting firm will have to review our financial statements on a quarterly basis and audit our financial statements on an annual basis. Moreover, our legal counsel will have to review and assist in the preparation of such reports. The costs charged by these professionals for such services cannot be accurately predicted at this time because factors such as the number and type of transactions that we engage in and the complexity of our reports cannot be determined at this time and will have a major effect on the amount of time to be spent by our auditors and attorneys. However, the incurrence of such costs will obviously be an expense to our operations and thus have a negative effect on our ability to meet our overhead requirements and earn a profit. If we cannot provide reliable financial reports or prevent fraud, our business and operating results could be harmed, investors could lose confidence in our reported financial information, and the trading price of our common stock, if a market ever develops, could drop significantly.

~~provide~~Our ~~reasonable~~internal ~~assurance~~controls ~~regarding~~may ~~prevention~~be orinadequate, ~~timely~~which ~~detection~~could ofcause ~~unauthorized~~our ~~acquisition,~~financial ~~use~~reporting orto ~~disposition~~be ofunreliable ~~the~~and ~~Company's~~lead ~~assets~~to ~~that~~misinformation ~~could~~being ~~have~~disseminated ato ~~material effect on~~ the ~~financial statements~~public.

Our management is responsible for establishing and maintaining adequate internal ~~controls~~control ~~may~~over ~~become~~financial ~~inadequate~~reporting. orAs ~~ineffective~~defined ifin ~~our~~Exchange ~~operations~~Act ~~grow~~Rule 13a-15(f), ~~which~~internal ~~could~~control ~~cause~~over ~~our~~ financial reporting tois bea ~~unreliable~~process designed by, or under the supervision of, the principal executive and ~~lead~~principal tofinancial ~~misinformation~~officer ~~being~~and ~~disseminated~~effected by the board of directors, management and other personnel, to provide reasonable assurance regarding the ~~public.~~reliability ~~Investors~~of ~~relying~~financial ~~upon~~reporting ~~this~~and ~~misinformation~~the ~~may~~preparation ~~make~~of anfinancial ~~uninformed~~statements ~~investment~~for ~~decision.~~external purposes in accordance with generally accepted accounting principles and includes those policies and procedures that:

7.·

~~Having~~pertain ~~only~~to ~~one~~the ~~director~~maintenance ~~limits~~of ~~our~~records ~~ability~~that toin ~~establish~~reasonable ~~effective~~detail ~~independent~~accurately ~~corporate~~and ~~governance~~fairly ~~procedures~~reflect ~~and~~the ~~increases~~transactions ~~the~~and ~~control~~dispositions of ~~our~~the ~~president~~assets ~~over~~of ~~operations~~the ~~and~~Company; ~~business decisions.~~

We have only one director, who is also our principal executive officer. Accordingly, we cannot establish board committees comprised of independent members to oversee functions like compensation or audit issues. In addition, a tie vote of board members is decided in favor of the chairman, which gives her significant control over all corporate issues, including all major decisions on operations and corporate matters such as approving business combinations.8

Until we have a larger board of directors that would include some independent members, if ever, there will be limited oversight of our president’s decisions and activities and little ability for minority shareholders to challenge or reverse those activities and decisions, even if they are not in the best interests of minority shareholders.·

8.provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the Company are being made only in accordance with authorizations of management and/or directors of the Company; and

~~Mary Merritt, our president, will make all decisions concerning her compensation for the foreseeable future. These decisions may not be in the best interests of other investors.~~·

~~There~~provide isreasonable noassurance ~~employment~~regarding ~~contract~~prevention ~~with Mary Merritt at this time; nor are there any agreements for compensation in the future. Ms. Merritt’s compensation has not been fixed~~ or ~~based~~timely ondetection ~~any percentage calculations. She will make all decisions determining the amount and timing~~ of ~~her~~unauthorized ~~compensation for the foreseeable future until~~acquisition, ifuse ~~ever,~~or wedisposition ~~have a sufficient number~~ of ~~directors to establish a compensation committee of~~ the ~~board of directors. Ms. Merritt’~~Company's ~~decisions~~assets ~~about~~that ~~her~~could ~~compensation~~have ~~may~~a ~~not~~material beeffect inon the ~~best~~financial ~~interests of other shareholders~~statements.

6Our internal controls may become inadequate or ineffective if our operations grow, which could cause our financial reporting to be unreliable and lead to misinformation being disseminated to the public. Investors relying upon this misinformation may make an uninformed investment decision.

Risks Related to Our Common Stock

9Shareholders may be diluted significantly through our efforts to obtain financing and satisfy obligations through issuance of additional shares of our common stock.

~~Shareholders~~We ~~may~~have beno ~~diluted~~committed ~~significantly~~source ~~through~~of financing. Wherever possible, our ~~efforts~~board of directors will attempt to ~~obtain~~use ~~financing~~non-cash ~~and~~consideration to satisfy obligations. ~~through~~In ~~issuance~~many instances, we believe that the non-cash consideration will consist of ~~additional~~restricted shares of our common stock. Our board of directors has authority, without action or vote of the shareholders, to issue all or part of the authorized but unissued shares. In addition, if a trading market develops for our common stock, we may attempt to raise capital by selling shares of our common stock, possibly at a discount to market. These actions will result in dilution of the ownership interests of existing shareholders may further dilute common stock book value, and that dilution may be material.

WeThe ~~have~~interests ~~no committed source~~ of ~~financing.~~shareholders ~~Wherever~~may ~~possible,~~be ~~our~~hurt ~~board~~because ~~of directors will attempt to use non-cash consideration to satisfy obligations. In many instances,~~ we ~~believe~~can ~~that~~issue ~~the non-cash consideration will consist of restricted~~ shares of our common stock. ~~Our board of directors has authority, without action or vote of the shareholders,~~ to ~~issue~~individuals ~~all~~ or ~~part~~entities ofthat ~~the~~support ~~authorized~~existing ~~but~~management ~~unissued~~with ~~shares.~~such Inissuances ~~addition,~~serving ifto aenhance ~~trading~~existing ~~market~~management’s ~~develops~~ability ~~for our common stock, we may attempt~~ to ~~raise~~maintain ~~capital~~control ~~by selling shares~~ of our ~~common stock, possibly at a discount to market~~Company. ~~These actions will result in dilution of the ownership interests of existing shareholders may further dilute common stock book value, and that dilution may be material.~~

10Our president owns a significant majority of outstanding shares. In addition, our board of directors has authority, without action or vote of the shareholders, to issue all or part of the authorized but unissued common shares. Such issuances may be issued to parties or entities committed to supporting existing management and the interests of existing management which may not be the same as the interests of other shareholders. Although transactions, other than those described in this prospectus, are not currently being contemplated or discussed, our ability to issue shares without shareholder approval serves to enhance existing management’s ability to maintain control of our Company or participate in other transactions, including entering into possible business combinations, without the support of other shareholders.

~~The~~Our ~~interests~~chief ofexecutive ~~shareholders~~officer ~~may~~controls beall ~~hurt~~corporate ~~because~~activities weand can ~~issue~~approve ~~shares~~all oftransactions, ~~our~~including ~~common~~mergers, ~~stock~~without tothe ~~individuals~~approval ~~or entities that support existing management with such issuances serving to enhance existing management’s ability to maintain control~~ of ~~our~~other ~~Company~~shareholders.

Our ~~president~~chief ~~owns~~executive aofficer ~~significant majority of outstanding shares. In addition, our board of directors~~ has ~~authority,~~a ~~without~~sufficient ~~action~~number ~~or vote~~ of ~~the~~shares ~~shareholders,~~ to ~~issue~~control all orcorporate ~~part~~activities ~~of the authorized but unissued common shares. Such issuances may be issued to parties or entities committed to supporting existing management~~ and ~~the~~can ~~interests~~approve ~~of existing management which may not be the same as the interests of other shareholders. Although~~ transactions, ~~other~~including ~~than~~possible ~~those described in this prospectus~~mergers, ~~are~~issuance ~~not~~of ~~currently~~shares ~~being~~and ~~contemplated~~her orcompensation ~~discussed~~level, ~~our ability to issue shares~~ without ~~shareholder~~the approval ~~serves to enhance existing management’s ability to maintain control~~ of ~~our Company or participate in~~ other ~~transactions,~~shareholders. ~~including~~Her ~~entering~~decisions ~~into~~may ~~possible~~not ~~business~~be ~~combinations,~~in ~~without~~ the ~~support~~best interests of other shareholders.

11Our articles of incorporation provide for indemnification of officers and directors at our expense and limit their liability that may result in a major cost to us and hurt the interests of our shareholders because corporate resources may be expended for the benefit of officers and/or directors.

Our ~~chief~~Articles ~~executive~~of Incorporation at Article XI provide for indemnification as follows: "No director or officer ~~controls~~of ~~all~~the ~~corporate~~Corporation ~~activities~~shall ~~and~~be ~~can~~personally ~~approve~~liable ~~all~~to ~~transactions~~the Corporation or any of its stockholders for damages for breach of fiduciary duty as a director or officer; provided, ~~including~~however, ~~mergers~~that the foregoing provision shall not eliminate or limit the liability of a director or officer: (i) for acts or omissions which involve intentional misconduct, ~~without~~fraud or knowing violation of law; or (ii) the ~~approval~~payment of ~~other~~dividends ~~shareholders~~in violation of Section 78.300 of the Nevada Revised Statutes. Any repeal or modification of an Article by the stockholders of the Corporation shall be prospective only, and shall not adversely affect any limitation of the personal liability of a director or officer of the Corporation for acts or omissions prior to such repeal or modification."

Our chief executive officer has a sufficient number of shares to control all corporate activities and can approve transactions, including possible mergers, issuance of shares and her compensation level, without the approval of other shareholders. Her decisions may not be in the best interests of other shareholders.9

12We have been advised that, in the opinion of the SEC, indemnification for liabilities arising under federal securities laws is against public policy as expressed in the Securities Act of 1933 and is, therefore, unenforceable. In the event that a claim for indemnification for liabilities arising under federal securities laws, other than the payment by us of expenses incurred or paid by a director, officer or controlling person in the successful defense of any action, suit or proceeding, is asserted by a director, officer or controlling person in connection with our activities, we will (unless in the opinion of our counsel, the matter has been settled by controlling precedent) submit to a court of appropriate jurisdiction, the question whether indemnification by us is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue. The legal process relating to this matter if it were to occur is likely to be very costly and may result in us receiving negative publicity, either of which factors is likely to materially reduce the market and price for our shares, if such a market ever develops.

~~Our~~Currently, ~~articles~~there ofis ~~incorporation~~no ~~provide~~established ~~for~~public ~~indemnification~~market offor ~~officers~~our securities, and ~~directors~~there atcan ~~our~~be ~~expense~~no ~~and~~assurances ~~limit~~that ~~their~~any ~~liability~~established ~~that~~public ~~may~~market ~~result~~will inever adevelop ~~major~~or ~~cost~~that toour uscommon ~~and~~stock ~~hurt~~will ~~the~~be ~~interests~~quoted offor ~~our~~trading ~~shareholders~~and, ~~because~~even ~~corporate~~if ~~resources~~quoted, ~~may~~it beis ~~expended~~likely ~~for~~to ~~the~~be ~~benefit~~subject ofto ~~officers~~significant ~~and/or~~price ~~directors~~fluctuations.

~~Our~~There ~~Articles~~is ofcurrently ~~Incorporation~~no atestablished ~~Article~~public XImarket ~~provide~~whatsoever for ~~indemnification~~our assecurities. ~~follows:~~A ~~"No~~market ~~director~~maker orhas ~~officer~~filed ofan ~~the~~application ~~Corporation~~with ~~shall~~FINRA beon ~~personally~~our ~~liable~~behalf toso ~~the Corporation or any of its stockholders for damages for breach of fiduciary duty~~ as ato ~~director~~be orable ~~officer;~~to ~~provided,~~quote ~~however, that~~ the ~~foregoing~~shares ~~provision shall not eliminate or limit the liability~~ of aour ~~director~~common orstock ~~officer:~~on ~~(i) for acts or omissions which involve intentional misconduct, fraud or knowing violation of law; or (ii)~~ the ~~payment~~OTCQB ofmaintained ~~dividends~~by ~~in violation of Section 78~~FINRA.~~300~~ ofThere ~~the~~can ~~Nevada~~be ~~Revised~~no ~~Statutes.~~assurance ~~Any~~that ~~repeal or modification of an Article by~~ the ~~stockholders~~market ofmaker’s ~~the~~application ~~Corporation~~will ~~shall~~ be ~~prospective~~accepted ~~only,~~by ~~and~~FINRA ~~shall~~nor ~~not~~can ~~adversely~~we ~~affect~~estimate ~~any~~as ~~limitation~~to of the ~~personal~~time ~~liability~~period ofthat athe ~~director~~application orwill ~~officer~~require ofor ~~the~~that ~~Corporation~~any ~~for~~buying ~~acts~~of orour ~~omissions~~shares ~~prior~~will toever ~~such~~take ~~repeal or modification~~place."

WeBecause ~~have been advised that, in the opinion~~ of the ~~SEC,~~anticipated ~~indemnification~~low ~~for~~price ~~liabilities arising under federal securities laws is against public policy as expressed in the Securities Act~~ of ~~1933 and is, therefore, unenforceable. In~~ the ~~event that a claim for indemnification for liabilities arising under federal~~ securities ~~laws,~~being ~~other than the payment by us of expenses incurred or paid by a director~~registered, ~~officer~~many orbrokerage ~~controlling~~firms ~~person~~may innot ~~the~~be ~~successful~~willing ~~defense~~to ofeffect ~~any~~transactions ~~action, suit or proceeding, is asserted by a director, officer or controlling person~~ in ~~connection~~these ~~with~~securities. ~~our~~Purchasers ~~activities, we will (unless in the opinion~~ of our ~~counsel,~~securities ~~the~~should ~~matter~~be ~~has~~aware ~~been~~that ~~settled~~any bymarket ~~controlling~~that ~~precedent)~~develops ~~submit to a court of appropriate jurisdiction, the question whether indemnification by us is against public policy as expressed~~ in ~~the~~our ~~Securities~~stock ~~Act and~~ will be ~~governed~~subject ~~by the final adjudication of such issue. The legal process relating~~ to ~~this matter if it were to occur is likely to be very costly and may result in us receiving negative publicity, either of which factors is likely to materially reduce~~ the ~~market~~penny ~~and~~stock ~~price for our shares, if such a market ever develops~~restrictions.

7We also believe that it is extremely unlikely that we will be able to raise the funds necessary to complete our planning and start producing and marketing our products until and unless we receive a trading symbol.

13Our shares may not become eligible to be traded electronically which would result in brokerage firms being unwilling to trade them.

~~Currently~~If we become able to have our shares of common stock quoted on the OTCQB, ~~there~~we iswill nothen ~~established~~try, ~~public~~through ~~market~~a ~~for~~broker-dealer and its clearing firm, to become eligible with the Depository Trust Company ("DTC") to permit our ~~securities~~shares to trade electronically. If an issuer is not “DTC-eligible,” ~~and~~then ~~there~~its ~~can~~shares cannot be noelectronically ~~assurances~~transferred ~~that~~between ~~any~~brokerage ~~established~~accounts, ~~public~~which, ~~market~~based ~~will~~on ~~ever~~the ~~develop~~realities orof the marketplace as it exists today (especially the OTCQB), means that ~~our~~shares ~~common~~of ~~stock~~a company will not be ~~quoted~~traded ~~for~~(technically ~~trading~~the ~~and~~shares can be traded manually between accounts, ~~even~~but ifthis ~~quoted~~takes days and is not a realistic option for companies relying on broker dealers for stock transactions - like all companies on the OTCQB. What this boils down to is that while DTC-eligibility is not a requirement to trade on the OTCQB, it is ~~likely~~a necessity to beprocess ~~subject~~trades on the OTCQB if a company’s stock is going to ~~significant~~trade ~~price~~with ~~fluctuations~~any volume. There are no assurances that our shares will ever become DTC-eligible or, if they do, how long it will take.

~~There~~Any ~~is currently no established public~~ market ~~whatsoever~~that ~~for~~develops ~~our~~in ~~securities. A market maker has filed an application with FINRA on our behalf so as to be able to quote the~~ shares of our common stock onwill ~~the OTCBB maintained by FINRA. There can~~ be nosubject ~~assurance~~to ~~that~~ the ~~market~~penny ~~maker’s~~stock ~~application~~regulations ~~will~~and berestrictions ~~accepted~~pertaining ~~by FINRA nor can we estimate as~~ to ~~the~~low ~~time~~priced ~~period~~stocks that ~~the application~~ will ~~require~~create ora ~~that~~lack ~~any buying~~ of ~~our~~liquidity ~~shares~~and ~~will~~make ~~ever~~trading ~~take~~difficult ~~place~~or impossible.

~~Because~~Our shares will be considered a “penny stock.” Rule 3a51-1 of the ~~anticipated~~Exchange ~~low~~Act ~~price~~establishes the definition of ~~the~~a ~~securities~~"penny ~~being~~stock," ~~registered~~for purposes relevant to us, ~~many~~as ~~brokerage~~any ~~firms~~equity ~~may~~security ~~not~~that behas ~~willing~~a tominimum ~~effect~~bid ~~transactions~~price inof ~~these~~less ~~securities~~than $5.00 ~~Purchasers~~per share or with an exercise price of ~~our~~less ~~securities~~than ~~should~~$5.00 beper ~~aware~~share, ~~that~~subject ~~any~~to ~~market~~a ~~that~~limited ~~develops~~number inof ~~our~~exceptions ~~stock~~which ~~will~~are benot ~~subject~~available to ~~the~~us. ~~penny~~This ~~stock~~classification ~~restrictions~~will severely and adversely affects any market liquidity for our common stock.

WeThe ~~also~~market ~~believe~~for ~~that~~penny itstocks ishas ~~extremely~~experienced ~~unlikely~~numerous ~~that~~frauds weand ~~will~~abuses bethat ~~able~~could toadversely ~~raise~~impact ~~the~~investors ~~funds~~in ~~necessary to complete~~ our ~~planning and start producing and marketing our products until and unless we receive a trading symbol~~stock.

14Company management believes that the market for penny stocks has suffered from patterns of fraud and abuse. Such patterns include:

~~Our shares may not become eligible to be traded electronically which would result in brokerage firms being unwilling to trade them.~~ ·

IfControl ~~we become able to have our shares~~ of ~~common stock quoted on~~ the ~~OTCBB,~~market wefor ~~will then try, through a broker-dealer and its clearing firm, to become eligible with~~ the ~~Depository~~security ~~Trust~~by ~~Company~~one ~~("DTC")~~or to permit our shares to trade electronically. If an issuer is not “DTC-eligible,” then its shares cannot be electronically transferred between brokerage accounts, which, based on the realities of the marketplace as it exists today (especially the OTCBB), means that shares of a ~~company~~few ~~will not be traded (technically the shares can be traded manually between accounts, but this takes days and is not a realistic option for companies relying on~~ broker -dealers ~~for stock transactions - like all companies on the OTCBB. What this boils down to is~~ that ~~while~~are ~~DTC-eligibility~~often isrelated ~~not a requirement~~ to ~~trade on~~ the ~~OTCBB,~~promoter ~~it is a necessity to process trades on the OTCBB if a company’s stock is going to trade with any volume. There are no assurances that our shares will ever become DTC-eligible~~ or, ifissuer; ~~they do, how long it will take.~~

~~15.~~·

~~Any~~Manipulation ~~market~~of ~~that~~prices ~~develops~~through inprearranged ~~shares~~matching of ~~our~~purchases ~~common~~and ~~stock~~sales ~~will be subject to the penny stock regulations~~ and ~~restrictions~~false ~~pertaining to low priced stocks that will create a lack of liquidity~~ and ~~make~~misleading ~~trading~~press ~~difficult~~releases; ~~or impossible.~~

Our shares will be considered a “penny stock.” Rule 3a51-1 of the Exchange Act establishes the definition of a "penny stock," for purposes relevant to us, as any equity security that has a minimum bid price of less than $5.00 per share or with an exercise price of less than $5.00 per share, subject to a limited number of exceptions which are not available to us. This classification will severely and adversely affects any market liquidity for our common stock.·

~~16.~~"Boiler room" practices involving high pressure sales tactics and unrealistic price projections by sales persons;

~~The market for penny stocks has experienced numerous frauds and abuses that could adversely impact investors in our stock.~~·

~~Company~~Excessive ~~management~~and ~~believes~~undisclosed ~~that~~bid-ask ~~the~~differentials ~~market~~and ~~for~~markups ~~penny~~by ~~stocks~~selling ~~has~~broker-dealers; ~~suffered from patterns of fraud~~ and ~~abuse. Such patterns include:~~

~~Control~~Wholesale dumping of the ~~market~~same ~~for~~securities ~~the security~~ by ~~one~~promoters orand ~~a few~~ broker-dealers ~~that~~after ~~are~~prices ~~often~~have ~~related~~been manipulated to a desired level, along with the ~~promoter~~inevitable orcollapse ~~issuer;~~of those prices with consequent investor losses.

·10

~~Manipulation~~Any oftrading ~~prices~~market ~~through~~that ~~prearranged~~may ~~matching~~develop may be restricted by virtue of ~~purchases~~state ~~and~~securities ~~sales~~“Blue ~~and~~Sky” ~~false~~laws ~~and~~that ~~misleading~~prohibit ~~press~~trading ~~releases;~~absent compliance with individual state laws. These restrictions may make it difficult or impossible to sell shares in those states.

·There is currently no established public market for our common stock, and there can be no assurance that any established public market will develop in the foreseeable future. Transfer of our common stock may also be restricted under the securities or securities regulations laws promulgated by various states and foreign jurisdictions, commonly referred to as “Blue Sky” laws. Absent compliance with such individual state laws, our common stock may not be traded in such jurisdictions. Because the securities registered hereunder have not been registered for resale under the blue sky laws of any state, the holders of such shares and persons who desire to purchase them in any trading market that might develop in the future, should be aware that there may be significant state blue sky law restrictions upon the ability of investors to sell the securities and of purchasers to purchase the securities. These restrictions prohibit the secondary trading of our common stock. We currently do not intend to and may not be able to qualify securities for resale in at least 17 states which do not offer manual exemptions (or may offer manual exemptions but may not to offer one to us if we are considered to be a shell company at the time of application) and require shares to be qualified before they can be resold by our shareholders. Accordingly, investors should consider the secondary market for our securities to be a limited one.

~~"Boiler~~Our ~~room"~~board ~~practices~~of ~~involving~~directors ~~high~~has ~~pressure~~the ~~sales~~authority, ~~tactics~~without stockholder approval, to issue preferred stock with terms that may not be beneficial to common stockholders and ~~unrealistic~~with ~~price~~the ~~projections~~ability byto ~~sales~~affect ~~persons;~~adversely stockholder voting power and perpetuate their control over us.

·Our articles of incorporation allow us to issue shares of preferred stock without any vote or further action by our stockholders. Our board of directors has the authority to fix and determine the relative rights and preferences of preferred stock. Our board of directors also has the authority to issue preferred stock without further stockholder approval, including large blocks of preferred stock. As a result, our board of directors could authorize the issuance of a series of preferred stock that would grant to holders the preferred right to our assets upon liquidation, the right to receive dividend payments before dividends are distributed to the holders of common stock and the right to the redemption of the shares, together with a premium, prior to the redemption of our common stock.

~~Excessive~~The ~~and~~ability ~~undisclosed~~of ~~bid-ask~~our ~~differentials~~principal ~~and~~officers ~~markups~~to bycontrol ~~selling~~our ~~broker-dealers;~~business ~~and~~may limit or eliminate minority shareholders’ ability to influence corporate affairs.

·Our principal officers will beneficially own a majority of our outstanding common stock. Because of this beneficial stock ownership, our principal officers will be in a position to continue to elect our board of directors, decide all matters requiring stockholder approval, including potential mergers or business changes, and determine our policies. The interests of our principal officers may differ from the interests of other shareholders with respect to the issuance of shares, business transactions with or sales to other companies, selection of officers and directors and other business decisions. The minority shareholders would have no way of overriding decisions made by our principal officers. This level of control may also have an adverse impact on the market value of our shares because our principal officers may institute or undertake transactions, policies or programs that may result in losses, may not take any steps to increase our visibility in the financial community and/or may sell sufficient numbers of shares to significantly decrease our price per share.

~~Wholesale~~A ~~dumping~~significant portion of our presently issued and outstanding common shares are restricted under rule 144 of the ~~same~~Securities ~~securities~~Act, byas ~~promoters~~amended. ~~and~~When ~~broker-dealers~~the ~~after~~restriction ~~prices~~on ~~have~~any ~~been~~or ~~manipulated~~all toof athese ~~desired~~shares ~~level~~is lifted, ~~along~~and ~~with~~the shares are sold in the ~~inevitable~~open ~~collapse~~market, the price of ~~those~~our ~~prices~~common ~~with~~stock ~~consequent~~could ~~investor~~be ~~losses~~adversely affected.

8A significant portion of the presently outstanding shares of common stock is considered "restricted securities" as defined under Rule 144 promulgated under the Securities Act and may only be sold pursuant to an effective registration statement or an exemption from registration, if available. Rule 144 provides in essence that a person who is not an affiliate and has held restricted securities for a prescribed period of at least six months if purchased from a reporting issuer or 12 months (as is the case herein) if purchased from a non-reporting Company, may, under certain conditions, sell all or any of his/her shares without volume limitation, in brokerage transactions. Affiliates, however, may not sell shares in excess of 1% of the Company’s outstanding common stock each three months. As a result of revisions to Rule 144 which became effective on February 15, 2008, there is no limit on the amount of restricted securities that may be sold by a non-affiliate (i.e., a stockholder who has not been an officer, director or control person for at least 90 consecutive days) after the restricted securities have been held by the owner for the aforementioned prescribed period of time. A sale under Rule 144 or under any other exemption from the Act, if available, or pursuant to registration of shares of common stock of present stockholders, may have a depressive effect upon the price of the common stock in any market that may develop.

~~17.~~11

~~Any~~We ~~trading~~do ~~market~~not ~~that~~expect ~~may~~to ~~develop~~pay ~~may~~cash bedividends ~~restricted~~in bythe ~~virtue~~foreseeable ~~of state securities “Blue Sky” laws that prohibit trading absent compliance with individual state laws~~future. ~~These restrictions may make it difficult or impossible to sell shares in those states.~~

~~There~~We ishave ~~currently~~never nopaid ~~established~~cash ~~public~~dividends ~~market~~on ~~for~~ our common stock~~, and there can be no assurance that any established public market will develop in the foreseeable future~~. ~~Transfer~~We ofdo ~~our~~not ~~common~~expect ~~stock may also be restricted under the securities or securities regulations laws promulgated by various states and foreign jurisdictions, commonly referred~~ to aspay ~~“Blue~~cash ~~Sky”~~dividends ~~laws.~~on ~~Absent compliance with such individual state laws,~~ our common stock ~~may~~at ~~not~~any betime ~~traded~~ in ~~such jurisdictions. Because~~ the ~~securities~~foreseeable ~~registered~~future. ~~hereunder~~The ~~have~~future ~~not~~payment ~~been~~of ~~registered~~dividends ~~for~~directly ~~resale~~depends ~~under~~upon ~~the~~our ~~blue~~future ~~sky~~earnings, ~~laws~~capital ~~of any state~~requirements, ~~the~~financial ~~holders~~requirements ~~of such shares~~ and ~~persons~~other ~~who~~factors ~~desire to purchase them in any trading market~~ that ~~might~~our ~~develop~~board ~~in the future, should be aware that there may be significant state blue sky law restrictions upon the ability~~ of ~~investors~~directors towill ~~sell~~consider. ~~the~~Since ~~securities~~we ~~and~~do ofnot ~~purchasers~~anticipate topaying ~~purchase~~cash ~~the~~dividends ~~securities.~~on ~~These restrictions prohibit the secondary trading of~~ our common stock., Wereturn ~~currently~~on doyour ~~not~~investment, ~~intend~~if toany, ~~and~~will ~~may~~depend ~~not~~solely beon ~~able~~an toincrease, ~~qualify securities for resale in at least 17 states which do not offer manual exemptions (or may offer manual exemptions but may not to offer one to us~~ if ~~we are considered to be a shell company at the time of application) and require shares to be qualified before they can be resold by our shareholders. Accordingly~~any, ~~investors~~in ~~should consider~~ the ~~secondary~~ market ~~for~~value of our ~~securities~~common ~~to be a limited one~~stock.

18Because we are not subject to compliance with rules requiring the adoption of certain corporate governance measures, our stockholders have limited protection against interested director transactions, conflicts of interest and similar matters.

~~Our~~The ~~board~~Sarbanes-Oxley Act of ~~directors~~2002, ~~has~~as well as rule changes proposed and enacted by the ~~authority~~SEC, ~~without~~the ~~stockholder~~New ~~approval~~York and American Stock Exchanges and the Nasdaq Stock Market, as a result of Sarbanes-Oxley, require the implementation of various measures relating to ~~issue~~corporate ~~preferred~~governance. ~~stock~~These ~~with~~measures ~~terms~~are designed to enhance the integrity of corporate management and the securities markets and apply to securities that ~~may~~are listed on those exchanges or the Nasdaq Stock Market. Because we are not bepresently ~~beneficial~~required to ~~common~~comply ~~stockholders~~with ~~and~~many ~~with~~of the ~~ability~~corporate governance provisions and because we chose to ~~affect~~avoid ~~adversely~~incurring ~~stockholder~~the ~~voting~~substantial ~~power~~additional ~~and~~costs ~~perpetuate~~associated ~~their~~with ~~control~~such ~~over~~compliance usany sooner than legally required, we have not yet adopted these measures.

~~Our~~Because ~~articles~~we ofdo ~~incorporation~~not ~~allow~~have usany toindependent ~~issue~~directors, ~~shares~~we ofdo ~~preferred~~not ~~stock~~currently ~~without~~have ~~any~~independent ~~vote~~audit or ~~further~~compensation ~~action~~committees. byAs ~~our~~a ~~stockholders.~~result, ~~Our~~our ~~board~~president of(who ~~directors~~is ~~has~~ the ~~authority~~only todirector) ~~fix~~has ~~and determine~~ the ~~relative~~ability, ~~rights~~among ~~and~~other ~~preferences~~things, ofto ~~preferred~~determine ~~stock.~~her ~~Our~~own ~~board~~level of ~~directors~~compensation. ~~also~~Until ~~has~~we ~~the~~comply ~~authority~~with tosuch ~~issue~~corporate ~~preferred~~governance ~~stock without further stockholder approval~~measures, ~~including~~regardless ~~large blocks~~ of ~~preferred~~whether ~~stock.~~such Ascompliance ais ~~result~~required, ~~our board of directors could authorize~~ the ~~issuance~~absence of asuch ~~series~~standards of ~~preferred~~corporate ~~stock~~governance ~~that~~may ~~would~~leave ~~grant~~our tostockholders ~~holders~~without ~~the~~protections ~~preferred~~against ~~right~~interested todirector ~~our~~transactions, ~~assets~~conflicts ~~upon~~of ~~liquidation~~interest, ~~the~~if ~~right~~any, toand ~~receive~~similar ~~dividend~~matters ~~payments~~and ~~before~~investors ~~dividends~~may ~~are~~be ~~distributed~~reluctant to ~~the~~provide ~~holders~~us ~~of common stock and the right to the redemption of the shares, together~~ with afunds ~~premium,~~necessary ~~prior~~ to ~~the~~expand ~~redemption of~~ our ~~common stock~~operations.

19We intend to comply with all corporate governance measures relating to director independence as and when required. However, we may find it very difficult or be unable to attract and retain qualified officers, directors and members of board committees required to provide for our effective management as a result of Sarbanes-Oxley Act of 2002. The enactment of the Sarbanes-Oxley Act of 2002 has resulted in a series of rules and regulations by the SEC that increase responsibilities and liabilities of directors and executive officers. The perceived increased personal risk associated with these recent changes may make it more costly to attract qualified individuals to accept these roles.

~~The~~You ~~ability~~may ofhave ~~our~~limited ~~president~~access to ~~control~~information regarding our business ~~may~~because ~~limit~~our orobligations ~~eliminate~~to ~~minority~~file ~~shareholders’~~periodic ~~ability~~reports towith ~~influence~~the ~~corporate~~SEC ~~affairs~~could be automatically suspended under certain circumstances.

~~Our~~As ~~president~~of ~~will~~effectiveness ~~beneficially~~of ~~own~~our anregistration ~~aggregate~~statement of ~~approximately~~which ~~73.14%~~this ofprospectus ~~our~~is ~~outstanding~~a ~~common~~part, ~~stock~~we will be required to file periodic reports with the SEC which will be immediately available to the public for inspection and copying (see “Where You Can Find More Information” elsewhere in this prospectus). ~~Because~~Except ofduring ~~her~~the ~~beneficial~~year ~~stock~~that ~~ownership~~our registration statement becomes effective, ~~our~~these ~~president~~reporting obligations may (in our discretion) be inautomatically suspended under Section 15(d) of the Exchange Act if we have less than 300 shareholders and do not file a ~~position~~registration tostatement ~~continue~~on Form 8A (which we have no current plans to ~~elect~~file). If this occurs after the year in which our ~~board~~registration ofstatement ~~directors~~becomes effective, ~~decide~~we ~~all~~will ~~matters~~no ~~requiring~~longer ~~stockholder~~be ~~approval,~~obligated ~~including~~to ~~potential~~file ~~mergers~~periodic orreports ~~business~~with ~~changes,~~the SEC and ~~determine~~your access to our ~~policies.~~business ~~The~~information ~~interests~~would ofthen ~~our~~be ~~president~~even ~~may~~more ~~differ~~restricted. ~~from~~After ~~the~~this ~~interests~~registration ofstatement ~~other~~on ~~shareholders~~Form ~~with~~S-1 ~~respect~~becomes effective, we will be required to ~~the~~deliver ~~issuance~~periodic ofreports ~~shares~~to security holders. However, ~~business~~we ~~transactions~~will ~~with~~not orbe ~~sales~~required to ~~other~~furnish ~~companies,~~proxy ~~selection~~statements ofto ~~officers~~security holders and our directors, officers and ~~other~~principal ~~business~~beneficial ~~decisions.~~owners ~~The~~will ~~minority~~not ~~shareholders~~be ~~would~~required ~~have~~to noreport ~~way~~their beneficial ownership of ~~overriding~~securities ~~decisions~~to ~~made~~the bySEC ~~our~~pursuant ~~president.~~to ~~This~~Section ~~level~~16 of ~~control~~the ~~may~~Exchange ~~also~~Act. Previously, ~~have~~a ancompany ~~adverse~~with ~~impact~~more onthan ~~the~~500 ~~market~~shareholders ~~value~~ of ~~our~~record ~~shares~~and ~~because~~$10 ~~our~~million ~~president~~in ~~may~~assets ~~institute~~had orto ~~undertake~~register ~~transactions~~under the Exchange Act. However, ~~policies~~the orJOBS ~~programs~~Act ~~that~~raises ~~may~~the ~~result~~minimum inshareholder ~~losses~~threshold from 500 to either 2,000 ~~may~~persons ~~not~~or ~~take~~500 ~~any~~persons ~~steps~~who toare ~~increase~~not ~~our~~"accredited ~~visibility~~investors" (or 2,000 persons in the ~~financial~~case ~~community~~of banks and~~/or~~ ~~may~~bank ~~sell~~holding ~~sufficient~~companies). ~~numbers~~The JOBS Act excludes securities received by employees pursuant to employee stock incentive plans for purposes of ~~shares~~calculating the shareholder threshold. This means that access to ~~significantly~~information ~~decrease~~regarding our ~~price~~business ~~per~~and ~~share~~operations will be limited.

20If our stock becomes quoted on the OTCQB, we could subsequently be removed from the OTCQB if we fail to remain current with our financial reporting requirements.

ACompanies ~~significant~~trading ~~portion~~on ofthe ~~our~~OTCQB ~~presently~~must ~~issued~~be ~~and~~reporting ~~outstanding~~issuers ~~common shares are restricted~~ under ~~rule~~Section ~~144~~12 of the Securities Exchange Act of 1934, as amended., ~~When~~and ~~the~~must ~~restriction~~be current in their reports under Section 13, in order to maintain price quotation privileges on ~~any~~the orOTCQB. ~~all~~If ofwe ~~these~~become quoted ~~shares~~on isthe ~~lifted~~OTCQB, ~~and~~but we ~~the~~fail ~~shares~~to ~~are~~remain ~~sold~~current in our reporting requirements, we would be removed from the ~~open~~OTCQB. ~~market~~As a result, the ~~price~~market liquidity of our ~~common~~securities ~~stock~~ could be severely adversely affected by limiting the ability of broker-dealers to trade our securities and the ability of stockholders to sell their securities in the secondary market.

A significant portion of the presently outstanding shares of common stock are "restricted securities" as defined under Rule 144 promulgated under the Securities Act and may only be sold pursuant to an effective registration statement or an exemption from registration, if available. Rule 144 provides in essence that a person who is not an affiliate and has held restricted securities for a prescribed period of at least six months if purchased from a reporting issuer or 12 months (as is the case herein) if purchased from a non-reporting Company, may, under certain conditions, sell all or any of his/her shares without volume limitation, in brokerage transactions. Affiliates, however, may not sell shares in excess of 1% of the Company’s outstanding common stock each three months. As a result of revisions to Rule 144 which became effective on February 15, 2008, there is no limit on the amount of restricted securities that may be sold by a non-affiliate (i.e., a stockholder who has not been an officer, director or control person for at least 90 consecutive days) after the restricted securities have been held by the owner for the aforementioned prescribed period of time. A sale under Rule 144 or under any other exemption from the Act, if available, or pursuant to registration of shares of common stock of present stockholders, may have a depressive effect upon the price of the common stock in any market that may develop.

9Our financial statements may not be comparable to those of companies that comply with new or revised accounting standards.

21We have elected to take advantage of the benefits of the extended transition period that Section 107 of the JOBS Act provides an emerging growth company, as provided in Section 7(a)(2)(B) of the Securities Act for complying with new or revised accounting standards. Our financial statements may, therefore, not be comparable to those of companies that comply with such new or revised accounting standards. Because the JOBS Act has only recently been enacted, we cannot predict if investors will find our common stock less attractive because we may rely on these exemptions. If some investors find our common stock less attractive as a result, there may be a less active trading market for our common stock and our stock price may be more volatile.

WeOur dostatus ~~not~~as ~~expect~~an “emerging growth company” under the JOBS Act OF 2012 may make it more difficult to ~~pay~~raise ~~cash~~capital ~~dividends~~when inwe ~~the~~need ~~foreseeable~~to ~~future.~~do so.

WeBecause ~~have~~of ~~never~~the ~~paid~~exemptions ~~cash~~from ~~dividends~~various onreporting ~~our~~requirements ~~common~~provided ~~stock.~~to Weus doas ~~not~~an ~~expect~~“emerging togrowth ~~pay~~company” ~~cash~~and ~~dividends~~because onwe ~~our~~will ~~common~~have ~~stock~~an atextended ~~any~~transition ~~time~~period infor ~~the~~complying ~~foreseeable~~with ~~future.~~new ~~The~~or ~~future~~revised ~~payment~~financial ofaccounting ~~dividends~~standards, ~~directly~~we ~~depends~~may ~~upon~~be ~~our~~less ~~future~~attractive ~~earnings,~~to ~~capital~~investors ~~requirements,~~and ~~financial~~it ~~requirements~~may be difficult for us to raise additional capital as and when we need it. Investors may be unable to compare our business with other ~~factors~~companies ~~that~~in our ~~board~~industry ofif ~~directors~~they ~~will~~believe ~~consider.~~that ~~Since~~our wefinancial doaccounting is not ~~anticipate~~as ~~paying~~transparent ~~cash~~as ~~dividends~~other oncompanies in our ~~common~~industry. ~~stock,~~If ~~return~~we onare ~~your~~unable ~~investment,~~to ifraise ~~any,~~additional ~~will~~capital ~~depend~~as ~~solely~~and onwhen anwe ~~increase,~~need ~~if any~~it, inour ~~the~~financial ~~market~~condition ~~value~~and results of ~~our~~operations ~~common~~may ~~stock.~~be materially and adversely affected.

22We will incur increased costs and demands upon management as a result of complying with the laws and regulations that affect public companies, which could materially adversely affect our results of operations, financial condition, business and prospects.

~~Because~~As a public company and particularly after we ~~are~~cease to be an “emerging growth company,” we will incur significant legal, accounting and other expenses that we did not ~~subject~~incur toas a private company, including costs associated with public company reporting and corporate governance requirements. These requirements include compliance with ~~rules~~provisions ~~requiring~~of the ~~adoption~~Sarbanes-Oxley Act of ~~certain~~2002, ~~corporate~~or ~~governance~~the ~~measures~~Sarbanes-Oxley Act, ~~our~~as ~~stockholders~~well ~~have~~as ~~limited~~rules ~~protection~~implemented ~~against~~by ~~interested~~the ~~director~~SEC ~~transactions~~and NASDAQ. In addition, ~~conflicts~~our management team will also have to adapt to the requirements of ~~interest~~being ~~and~~a ~~similar~~public ~~matters~~company. We expect that compliance with these rules and regulations will substantially increase our legal and financial compliance costs and will make some activities more time-consuming and costly.

The ~~Sarbanes-Oxley~~increased ~~Act~~costs ofassociated ~~2002,~~with asoperating ~~well~~ as ~~rule~~a ~~changes~~public ~~proposed~~company ~~and~~will ~~enacted~~decrease byour ~~the~~net ~~SEC,~~income ~~the~~or ~~New~~increase ~~York~~our ~~and~~net ~~American~~loss, ~~Stock Exchanges~~ and ~~the~~may ~~Nasdaq~~require ~~Stock~~us ~~Market,~~to asreduce acosts ~~result~~in ofother ~~Sarbanes-Oxley,~~areas ~~require the implementation~~ of ~~various~~our ~~measures~~business ~~relating~~or toincrease ~~corporate governance. These measures are designed to enhance~~ the ~~integrity~~prices of ~~corporate~~our ~~management~~products ~~and the securities markets and apply to securities that are listed on those exchanges~~ or ~~the Nasdaq Stock Market~~services. ~~Because~~Additionally, weif ~~are~~these ~~not~~requirements ~~presently~~divert ~~required~~our tomanagement’s ~~comply~~attention ~~with~~from ~~many~~other ofbusiness ~~the~~concerns, ~~corporate~~they ~~governance~~could ~~provisions~~have ~~and~~a ~~because~~material weadverse ~~chose~~effect toon ~~avoid~~our ~~incurring~~results ~~the~~of ~~substantial~~operations, ~~additional~~financial ~~costs associated with such compliance any sooner than legally required~~condition, webusiness ~~have~~and ~~not yet adopted these measures~~prospects.

~~Because~~However, for as long as we doremain ~~not~~an ~~have~~“emerging ~~any~~growth ~~independent~~company” ~~directors~~as defined in the JOBS Act, we domay ~~not~~take ~~currently~~advantage ~~have~~of ~~independent~~certain ~~audit~~exemptions orfrom ~~compensation~~various ~~committees.~~reporting Asrequirements athat ~~result,~~are ~~our~~applicable ~~president~~to ~~(who~~other ispublic ~~the~~companies ~~only~~that ~~director)~~are ~~has~~not ~~the~~“emerging ~~ability,~~growth ~~among~~companies” ~~other~~including ~~things,~~not being required to ~~determine~~comply ~~her~~with ~~own~~the ~~level~~auditor attestation requirements of ~~compensation.~~Section ~~Until~~404 weof ~~comply~~the ~~with~~Sarbanes-Oxley ~~such~~Act, ~~corporate~~reduced ~~governance~~disclosure ~~measures,~~obligations ~~regardless~~regarding ofexecutive ~~whether~~compensation ~~such~~in ~~compliance~~our isperiodic ~~required,~~reports ~~the~~and ~~absence~~proxy ofstatements ~~such~~and ~~standards~~exemptions offrom ~~corporate~~the ~~governance~~requirements ~~may~~of ~~leave~~holding ~~our~~a ~~stockholders~~nonbinding ~~without~~advisory ~~protections~~vote ~~against~~on ~~interested~~executive ~~director~~compensation ~~transactions,~~and ~~conflicts~~shareholder approval of ~~interest,~~any ifgolden ~~any,~~parachute ~~and~~payments ~~similar~~not ~~matters~~previously ~~and~~approved. ~~investors~~We may betake ~~reluctant~~advantage toof ~~provide~~these usreporting ~~with~~exemptions ~~funds~~until ~~necessary~~we toare ~~expand~~no ~~our~~longer ~~operations.~~an “emerging growth company.”

We ~~intend~~will tonot ~~comply with all corporate governance measures relating to director independence as and when required. However, we may find it very difficult or~~ be ~~unable to attract and retain qualified officers, directors and members of board committees~~ required to ~~provide~~comply ~~for~~with ~~our~~certain ~~effective~~provisions ~~management as a result~~ of ~~Sarbanes-Oxley Act of 2002. The enactment of~~ the Sarbanes-Oxley Act offor ~~2002~~as ~~has~~long ~~resulted~~as inwe aremain ~~series~~an of“emerging ~~rules~~growth ~~and regulations by the SEC that increase responsibilities and liabilities of directors and executive officers~~company. ~~The perceived increased personal risk associated with these recent changes may make it more costly or deter qualified individuals from accepting these roles.~~”

23We are not currently required to comply with the SEC rules that implement Sections 302 and 404 of the Sarbanes-Oxley Act, and are therefore not required to make a formal assessment of the effectiveness of our internal controls over financial reporting for that purpose. Upon becoming a public company, we will be required to comply with certain of these rules, which will require management to certify financial and other information in our quarterly and annual reports and provide an annual management report on the effectiveness of our internal control over financial reporting. Though we will be required to disclose changes made in our internal control procedures on a quarterly basis, we will not be required to make our first annual assessment of our internal control over financial reporting pursuant to Section 404 until the later of (i) the year following our first annual report required to be filed with the SEC or (ii) the date we are no longer an “emerging growth company” as defined in the JOBS Act.

~~You~~Our ~~may~~independent ~~have~~registered ~~limited~~public ~~access~~accounting firm is not required to ~~information~~formally ~~regarding~~attest to the effectiveness of our ~~business~~internal ~~because~~control over financial reporting until the later of the year following our ~~obligations~~first toannual ~~file~~report ~~periodic~~required ~~reports~~to be filed with the SEC, ~~could~~or bethe ~~automatically~~date ~~suspended~~we ~~under~~are ~~certain~~no ~~circumstances~~longer an “emerging growth company.” At such time, our independent registered public accounting firm may issue a report that is adverse in the event it is not satisfied with the level at which our controls are documented, designed or operating.

As of effectiveness of our registration statement of which this prospectus is a part, we will be required to file periodic reports with the SEC which will be immediately available to the public for inspection and copying (see “Where You Can Find More Information” elsewhere in this prospectus). Except during the year that our registration statement becomes effective, these reporting obligations may (in our discretion) be automatically suspended under Section 15(d) of the Exchange Act if we have less than 300 shareholders and do not file a registration statement on Form 8A (which we have no current plans to file). If this occurs after the year in which our registration statement becomes effective, we will no longer be obligated to file periodic reports with the SEC and your access to our business information would then be even more restricted. After this registration statement on Form S-1 becomes effective, we will be required to deliver periodic reports to security holders. However, we will not be required to furnish proxy statements to security holders and our directors, officers and principal beneficial owners will not be required to report their beneficial ownership of securities to the SEC pursuant to Section 16 of the Exchange Act. Previously, a company with more than 500 shareholders of record and $10 million in assets had to register under the Exchange Act. However, the JOBS Act raises the minimum shareholder threshold from 500 to either 2,000 persons or 500 persons who are not "accredited investors" (or 2,000 persons in the case of banks and bank holding companies). The JOBS Act excludes securities received by employees pursuant to employee stock incentive plans for purposes of calculating the shareholder threshold. This means that access to information regarding our business and operations will be limited.13

24Reduced disclosure requirements applicable to emerging growth companies may make our common stock less attractive to investors.

IfAs ~~our~~an ~~stock~~“emerging ~~becomes~~growth ~~quoted~~company,” onwe may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not “emerging growth companies” including not being required to comply with the ~~OTCBB~~auditor attestation requirements of section 404 of the Sarbanes-Oxley Act, wereduced ~~could~~disclosure ~~subsequently~~obligations beregarding ~~removed~~executive compensation in our periodic reports and proxy statements and exemptions from the ~~OTCBB~~requirements of holding a nonbinding advisory vote on executive compensation and shareholder approval of any golden parachute payments not previously approved. We cannot predict if investors will find our common stock less attractive because we ~~fail~~may torely ~~remain~~on ~~current~~these ~~with~~exemptions. If some investors find our ~~financial~~common ~~reporting~~stock ~~requirements~~less attractive as a result, there may be a less active trading market for our common stock and our stock price may be more volatile.

~~Companies~~For ~~trading~~all ~~on the OTCBB must be reporting issuers under Section 12~~ of the ~~Securities~~foregoing ~~Exchange~~reasons ~~Act~~and ofothers ~~1934,~~set asforth ~~amended~~herein, ~~and~~an ~~must~~investment ~~be current~~ in ~~their~~the ~~reports~~Company’s ~~under~~securities ~~Section 13,~~ in ~~order~~any tomarket ~~maintain~~which ~~price~~may ~~quotation~~develop ~~privileges~~in on the ~~OTCBB.~~future Ifinvolves wea ~~become quoted~~high ondegree ~~the~~of ~~OTCBB,~~risk. ~~but we~~Any ~~fail~~person toconsidering ~~remain~~an ~~current~~investment in ~~our~~such ~~reporting requirements, we would be removed from the OTCBB. As a result, the market liquidity of our~~ securities ~~could~~should be ~~severely~~aware ~~adversely affected by limiting the ability~~ of ~~broker-dealers~~these ~~to trade our securities~~ and ~~the~~other ~~ability~~risk offactors ~~stockholders~~set toforth ~~sell their securities~~ in ~~the~~this ~~secondary~~Form ~~market~~10-K.

10Item 1B.

~~25.~~UNRESOLVED STAFF COMMENTS

~~Our financial statements may not be comparable to those of companies that comply with new or revised accounting standards.~~None

WeItem ~~have elected to take advantage of the benefits of the extended transition period that Section 107 of the JOBS Act provides an emerging growth company, as provided in Section 7(a)(~~2~~)(B) of the Securities Act for complying with new or revised accounting standards~~. Our financial statements may, therefore, not be comparable to those of companies that comply with such new or revised accounting standards. Because the JOBS Act has only recently been enacted, we cannot predict if investors will find our common stock less attractive because we may rely on these exemptions. If some investors find our common stock less attractive as a result, there may be a less active trading market for our common stock and our stock price may be more volatile.

~~26.~~PROPERTIES

~~Our~~Beecham’s ~~status~~address asis an885 ~~“emerging~~Woodstock ~~growth~~Road, ~~company”~~Suite ~~under~~430-180, ~~the~~Roswell, ~~JOBS~~GA ~~Act~~30075, OFand ~~2012~~its ~~may~~telephone ~~make~~number itis ~~more~~(404) ~~difficult~~720-5664. toThere ~~raise~~are ~~capital~~no ~~when~~leases. weThe ~~need~~website tois ~~do so~~www.beechamgroup.com.

~~Because~~Item of the exemptions from various reporting requirements provided to us as an “emerging growth company” and because we will have an extended transition period for complying with new or revised financial accounting standards, we may be less attractive to investors and it may be difficult for us to raise additional capital as and when we need it3. Investors may be unable to compare our business with other companies in our industry if they believe that our financial accounting is not as transparent as other companies in our industry. If we are unable to raise additional capital as and when we need it, our financial condition and results of operations may be materially and adversely affected.

~~27.~~LEGAL PROCEEDINGS

We ~~will~~are ~~incur~~not ~~increased costs and demands upon management as~~ a ~~result~~party ofto ~~complying~~any ~~with the laws and regulations that affect public companies~~pending, ~~which~~or ~~could~~to ~~materially adversely affect~~ our ~~results of operations~~knowledge, ~~financial~~threatened ~~condition,~~litigation ~~business~~of ~~and~~any ~~prospects~~type.

AsItem a public company and particularly after we cease to be an “emerging growth company,” we will incur significant legal, accounting and other expenses that we did not incur as a private company, including costs associated with public company reporting and corporate governance requirements4. These requirements include compliance with provisions of the Sarbanes-Oxley Act of 2002, or the Sarbanes-Oxley Act, as well as rules implemented by the SEC and NASDAQ. In addition, our management team will also have to adapt to the requirements of being a public company. We expect that compliance with these rules and regulations will substantially increase our legal and financial compliance costs and will make some activities more time-consuming and costly.

~~The~~MINE ~~increased~~SAFETY ~~costs~~DISCLOSURES associated with operating as a public company will decrease our net income or increase our net loss, and may require us to reduce costs in other areas of our business or increase the prices of our products or services. Additionally, if these requirements divert our management’s attention from other business concerns, they could have a material adverse effect on our results of operations, financial condition, business and prospects.

However, for as long as we remain an “emerging growth company” as defined in the JOBS Act, we may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not “emerging growth companies” including not being required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in our periodic reports and proxy statements and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and shareholder approval of any golden parachute payments not previously approved. We may take advantage of these reporting exemptions until we are no longer an “emerging growth company.”N/A

~~28.~~Part II

WeItem ~~will not be required to comply with certain provisions of the Sarbanes-Oxley Act for as long as we remain an “emerging growth company~~5.”

WeMARKET ~~are~~FOR ~~not~~COMMON ~~currently required to comply with the SEC rules that implement Sections 302 and 404 of the Sarbanes-Oxley Act~~EQUITY, ~~and~~RELATED ~~are~~STOCKHOLDER ~~therefore~~MATTERS ~~not~~AND ~~required~~PURCHASES toOF ~~make~~EQUITY a formal assessment of the effectiveness of our internal controls over financial reporting for that purpose. Upon becoming a public company, we will be required to comply with certain of these rules, which will require management to certify financial and other information in our quarterly and annual reports and provide an annual management report on the effectiveness of our internal control over financial reporting. Though we will be required to disclose changes made in our internal control procedures on a quarterly basis, we will not be required to make our first annual assessment of our internal control over financial reporting pursuant to Section 404 until the later of (i) the year following our first annual report required to be filed with the SEC or (ii) the date we are no longer an “emerging growth company” as defined in the JOBS Act.SECURITIES

~~Our~~ There ~~independent registered public accounting firm~~ is ~~not~~no ~~required~~and tohas ~~formally~~never ~~attest~~been toany ~~the~~established ~~effectiveness~~trading ofmarket for our ~~internal~~common ~~control~~stock, ~~over~~and ~~financial~~there ~~reporting~~is ~~until~~currently ~~the~~no ~~later~~established ofpublic ~~the~~market ~~year~~whatsoever ~~following~~for our ~~first~~securities. No ~~annual~~trading ~~report~~symbol ~~required~~has tobeen beassigned ~~filed~~for ~~with~~our ~~the~~securities. ~~SEC,~~A orbroker-dealer ~~the~~has ~~date~~made wethe ~~are~~necessary no211 ~~longer~~filings anto ~~“emerging~~permit ~~growth company.” At such time,~~ our ~~independent~~common ~~registered~~stock ~~public~~to ~~accounting~~be ~~firm~~quoted ~~may~~on ~~issue~~the aOTCQB. ~~report~~We ~~that~~cannot ispredict ~~adverse in~~ the ~~event~~likelihood itor istiming ~~not~~of ~~satisfied~~FINRA ~~with~~permitting ~~the~~our ~~level~~shares atof ~~which~~common ~~our~~stock ~~controls~~to ~~are~~be ~~documented,~~quoted ~~designed~~on orthe ~~operating~~OTCQB.

11There can be no assurance that a liquid market will develop in the foreseeable future. Transfer of our common stock may also be restricted under the securities or blue sky laws of certain states and foreign jurisdictions. Consequently, investors may not be able to liquidate their investments and should be prepared to hold the common stock for an indefinite period of time.

29We have never paid any cash dividends on shares of our common stock and do not anticipate that we will pay dividends in the foreseeable future. We intend to apply any earnings to fund the development of our business. The purchase of shares of common stock is inappropriate for investors seeking current or near term income.

~~Reduced~~The ~~disclosure~~Company ~~requirements~~issued ~~applicable~~12,000,000 toshares ~~emerging~~of ~~growth~~our ~~companies~~common ~~may~~stock ~~make~~to our ~~common~~former ~~stock~~president ~~less~~and ~~attractive~~founder, Ms. Hunter, concurrent with her placing the business plan and her reputation and contacts into SBH and for costs/services incurred to ~~investors~~plan and arrange the incorporation. The shares were valued at par value, or an aggregate of $12,000, as there was no verifiable market value for the shares due to a lack of trading activity.

AsOn anJune ~~“emerging~~14, ~~growth company~~2013,” wethe ~~may~~Company ~~take~~agreed ~~advantage of certain exemptions from various reporting requirements that are applicable~~ to ~~other~~issue ~~public~~2,000,000 ~~companies~~shares ~~that are not “emerging growth companies” including not being required to comply with the auditor attestation requirements~~ of ~~section~~its ~~404~~common ofstock ~~the~~that ~~Sarbanes-Oxley~~had ~~Act,~~been ~~reduced~~registered ~~disclosure obligations regarding executive compensation~~ in ~~our~~its ~~periodic~~Registration ~~reports~~Statement ~~and proxy statements and exemptions from the requirements of holding a nonbinding advisory vote~~ on ~~executive~~Form ~~compensation~~S-1 ~~and~~which ~~shareholder~~was ~~approval~~declared ofeffective ~~any golden parachute payments not previously approved. We cannot predict if investors will find our common stock less attractive because we may rely~~ on ~~these~~June ~~exemptions.~~12, If2013 ~~some~~to ~~investors~~satisfy ~~find~~consulting ~~our~~fee ~~common~~expenses ~~stock~~of ~~less attractive as a result~~$20,000 ~~there~~due ~~may~~to bean aunrelated ~~less~~third ~~active trading market for our common stock and our stock price may be more volatile~~party.

For all of the foregoing reasons and others set forth herein, an investment in the Company’s securities in any market which may develop in the future involves a high degree of risk. Any person considering an investment in such securities should be aware of these and other risk factors set forth in this Form 10-K.14

~~Item~~In 1BMay 2014, the Company engaged Mary Merritt as its new president. Ms. Merritt introduced a new business plan for the Company based on the introduction of products using geo-location technology. Concurrent with the engagement of Ms. Merritt:

~~UNRESOLVED STAFF COMMENTS~~·

~~None~~Shelagh Bone Hunter resigned her positions held as an officer and director and agreed to return all of her 12,000,000 shares of common stock to the Company’s treasury. The resignation was not the result of any disagreements.

~~Item 2.~~·

~~PROPERTIES~~The Company amended its Articles of Incorporation to increase the number of shares of Common Stock, par value $0.001 per share, which the Corporation is authorized to issue from 74,000,000 shares of common stock to 200,000,000 shares of common stock; and authorized a 12.125 for one stock split of the issued and outstanding shares.

Our office and mailing address is 11654 Plaza America Drive, Reston, VA 20194. The space is provided to us by Ms. Merritt. Ms. Merritt incurs no incremental costs as a result of our using the space. Therefore, she does not charge us for its use. There is no written lease agreement. ·

~~Item~~Following 3the completion of the increase in the number of the Company’s authorized shares of common stock and the execution of the 12.125 for one stock split in August 2014, the Company issued 66,000,000 shares of common stock (73.13% of the outstanding shares as of the date when the forward stock split and return of shares by Ms. Hunter) to Mary Merritt for her business plan.

~~LEGAL~~As ~~PROCEEDINGS~~part of the Exchange Agreement we issued an aggregate of 60,000,000 shares of our common stock and committed to issue 1,000,000 newly-issued shares of preferred to the three Beechams who are now our principal officers and 5,750,000 shares of common stock to individuals who assisted us in finalizing our business plan. Mary Merritt returned 65,750,000 shares held by her to the Company.

WeNo ~~are~~underwriter ~~not~~participated ain ~~party~~any toof ~~any~~the ~~pending~~foregoing transactions, and no underwriting discounts or tocommissions ~~our~~were ~~knowledge~~paid, ~~threatened~~nor ~~litigation~~was any general solicitation or general advertising conducted. The securities bear a restrictive legend, and stop transfer instructions are noted on the stock transfer records of ~~any~~our ~~type~~Company.

~~Item~~As 4of the close of business on December 31, 2015, there were 90,250,000 shares of our common stock issued and outstanding.

~~MINE~~Blue ~~SAFETY~~Sky ~~DISCLOSURES~~ Considerations

~~N/A~~Because our securities have not been registered for resale under the blue sky laws of any state, the holders of such shares and persons who desire to purchase them in any trading market that might develop in the future, should be aware that there may be significant state blue-sky law restrictions upon the ability of investors to sell the securities and of purchasers to purchase the securities. Accordingly, investors should consider any secondary market for the Company’s securities to be a limited one.

12Item 6

~~Part~~SELECTED IIFINANCIAL DATA

~~Item~~We 5are considered to be a smaller reporting company, as defined by Rule 229.10(f)(1), and, therefore, are not required to provide the information required by this Item.

~~MARKET~~NOTES ~~FOR~~REGARDING ~~COMMON~~FORWARD ~~EQUITY,~~LOOKING ~~RELATED STOCKHOLDER MATTERS AND PURCHASES OF EQUITY SECURITIES~~STATEMENTS

~~There~~Certain ismatters nodiscussed ~~and~~herein ~~has~~are ~~never~~forward-looking ~~been any established trading market for our common stock, and there is currently no established public market whatsoever for our securities~~statements. NoSuch ~~trading~~forward-looking ~~symbol~~statements ~~has~~contained ~~been~~in ~~assigned~~this ~~for~~Form ~~our securities. A broker~~10-~~dealer~~K ~~has~~involve ~~made~~risks ~~the~~and ~~necessary~~uncertainties, ~~211~~including ~~filings~~statements toas ~~permit our common stock~~ to: ~~be quoted on the OTCBB. We cannot predict the likelihood or timing of FINRA permitting our shares of common stock to be quoted on the OTCBB.~~

There can be no assurance that a liquid market will develop in the foreseeable future. Transfer of our common stock may also be restricted under the securities or blue sky laws of certain states and foreign jurisdictions. Consequently, investors may not be able to liquidate their investments and should be prepared to hold the common stock for an indefinite period of time.·

~~We have never paid any cash dividends on shares of~~ our ~~common stock and do not anticipate that we will pay dividends in the foreseeable~~ future. Weoperating ~~intend~~results; ~~to apply any earnings to fund the development of our business. The purchase of shares of common stock is inappropriate for investors seeking current or near term income.~~

The Company issued 12,000,000 shares of our common stock to our former president and founder, Ms. Hunter, concurrent with her placing the business plan and her reputation and contacts into SBH and for costs/services incurred to plan and arrange the incorporation. The shares were valued at par value, or an aggregate of $12,000, as there was no verifiable market value for the shares due to a lack of trading activity.·

Onour ~~June~~business ~~14,~~prospects; 2013, the Company agreed to issue 2,000,000 shares of its common stock that had been registered in its Registration Statement on Form S-1 which was declared effective on June 12, 2013 to satisfy consulting fee expenses of $20,000 due to an unrelated third party.

In May 2014, the Company engaged Mary Merritt as its new president. Ms. Merritt introduced a new business plan for the Company based on the introduction of products using geo-location technology. Concurrent with the engagement of Ms. Merritt:·

·our contractual arrangements and relationships with both third parties and related parties;

Shelagh Bone Hunter resigned her positions held as an officer and director and agreed to return all of her 12,000,000 shares of common stock to the Company’s treasury. The resignation was not the result of any disagreements.·

·the dependence of our future success on the general economy;

The Company amended its Articles of Incorporation to increase the number of shares of Common Stock, par value $0.001 per share, which the Corporation is authorized to issue from 74,000,000 shares of common stock to 200,000,000 shares of common stock; and authorized a 12.125 for one stock split of the issued and outstanding shares.·

·our possible financings; and

Following the completion of the increase in the number of the Company’s authorized shares of common stock and the execution of the 12.125 for one stock split in August 2014, the Company issued 66,000,000 shares of common stock (73.13% of the outstanding shares as of the date when the forward stock split and return of shares by Ms. Hunter) to Mary Merritt for her business plan.·

Nothe ~~underwriter~~adequacy ~~participated in any~~ of ~~the~~our ~~foregoing~~cash ~~transactions,~~resources and noworking underwriting discounts or commissions were paid, nor was any general solicitation or general advertising conducted. The securities bear a restrictive legend, and stop transfer instructions are noted on the stock transfer records of our Company.capital

AsThese forward-looking statements can generally be identified as such because the context of the statement will include words such as we “believe," “anticipate,” “expect,” “estimate” or words of similar meaning. Similarly, statements that describe our future plans, objectives or goals are also forward-looking statements. Such forward-looking statements are subject to certain risks and uncertainties which are described in close proximity to such statements and which could cause actual results to differ materially from those anticipated as of ~~business~~the date of this Annual Report on ~~April~~Form 2710-K. Shareholders, ~~2014,~~potential ~~there~~investors ~~were~~and ~~ten~~other ~~shareholders~~readers are urged to consider these factors in evaluating the forward-looking statements and are cautioned not to place undue reliance on such forward-looking statements. The forward-looking statements included herein are only made as of ~~record~~the date of ~~our~~this ~~common~~Annual ~~stock~~Report on Form 10-K, and 90we undertake no obligation to publicly update such forward-looking statements other than as may be required by applicable law,~~250,000~~ ~~shares~~to ~~were~~reflect ~~issued~~subsequent ~~and~~events ~~outstanding~~or circumstances.

~~Blue Sky Considerations~~15

~~Because~~Item our securities have not been registered for resale under the blue sky laws of any state, the holders of such shares and persons who desire to purchase them in any trading market that might develop in the future, should be aware that there may be significant state blue-sky law restrictions upon the ability of investors to sell the securities and of purchasers to purchase the securities7. ~~Accordingly, investors should consider any secondary market for the Company’s securities to be a limited one.~~

13MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

~~Item 6~~Operations

~~SELECTED~~We ~~FINANCIAL~~qualify ~~DATA~~as an “emerging growth company” under the JOBS Act. As a result, we are permitted to, and intend to, rely on exemptions from certain disclosure requirements. For so long as we are an emerging growth company, we will not be required to:

~~We are considered to be a smaller reporting company, as defined by Rule 229.10(f)(1), and, therefore, are not required to provide the information required by this Item.~~·

~~NOTES~~have ~~REGARDING~~an ~~FORWARD~~auditor ~~LOOKING~~report ~~STATEMENTS~~on our internal controls over financial reporting pursuant to Section 404(b) of the Sarbanes-Oxley Act;

~~Certain matters discussed herein are forward-looking statements. Such forward-looking statements contained in this Form 10-K involve risks and uncertainties, including statements as to:~~ ·

·comply with any requirement that may be adopted by the Public Company Accounting Oversight Board regarding mandatory audit firm rotation or a supplement to the auditor’s report providing additional information about the audit and the financial statements (i.e., an auditor discussion and analysis);

~~our future operating results;~~ ·

·submit certain executive compensation matters to shareholder advisory votes, such as “say-on-pay” and “say-on-frequency;” and

~~our business prospects;~~ ·

·disclose certain executive compensation related items such as the correlation between executive compensation and performance and comparisons of the CEO’s compensation to median employee compensation.

~~our~~In ~~contractual~~addition, ~~arrangements~~Section ~~and~~107 ~~relationships~~of the JOBS Act also provides that an emerging growth company can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act for complying with ~~both~~new ~~third~~or ~~parties~~revised ~~and~~accounting ~~related~~standards. ~~parties;~~In other words, an emerging growth company can delay the adoption of certain accounting standards until those standards would otherwise apply to private companies. We have elected to take advantage of the benefits of this extended transition period. Our financial statements may therefore not be comparable to those of companies that comply with such new or revised accounting standards.

·We will remain an “emerging growth company” for up to five years, or until the earliest of

~~the dependence of our future success on the general economy;~~ i.

·the last day of the first fiscal year in which our total annual gross revenues exceed $1 billion,

~~our possible financings; and~~ii.

·the date that we become a “large accelerated filer” as defined in Rule 12b-2 under the Securities Exchange Act of 1934, which would occur if the market value of our ordinary shares that is held by non-affiliates exceeds $700 million as of the last business day of our most recently completed second fiscal quarter, or

~~the adequacy of our cash resources and working capital~~iii.

~~These forward-looking statements can generally be identified as such because~~ the context of the statement will include words such as we “believe," “anticipate,” “expect,” “estimate” or words of similar meaning. Similarly, statements that describe our future plans, objectives or goals are also forward-looking statements. Such forward-looking statements are subject to certain risks and uncertainties which are described in close proximity to such statements and which could cause actual results to differ materially from those anticipated as of the date ~~of this Annual Report~~ on ~~Form~~which ~~10-K. Shareholders,~~we ~~potential~~have ~~investors~~issued ~~and~~more ~~other~~than ~~readers~~$1 ~~are~~billion ~~urged to consider these factors~~ in ~~evaluating the forward~~non-~~looking~~convertible ~~statements~~debt ~~and~~during ~~are cautioned not to place undue reliance on such forward-looking statements. The forward-looking statements included herein are only made as of~~ the ~~date~~preceding ~~of this Annual Report on Form 10~~three-K,year ~~and we undertake no obligation to publicly update such forward-looking statements other than as may be required by applicable law, to reflect subsequent events or circumstances~~period.

~~Item~~Business 7.Operations

~~MANAGEMENT’S~~During ~~DISCUSSION~~the ~~AND~~periods ~~ANALYSIS~~ended OFSeptember ~~FINANCIAL~~30, ~~CONDITION~~2015 ~~AND~~and ~~RESULTS~~2014, OFBeecham ~~OPERATIONS~~devoted its efforts to restarting operations that its members had conducted prior to the recession of 2008 and 2009 that severely impacted the home building business. Operations for this period were:

Operations


		2015		2014
Contracting revenue	$	1,013,432	$	58,055
Cost of contracting revenue		877,668		49,957
Gross margin on contracting operations		135,764		8,098

Operating expenses
General and administrative		56,377		6,011
Compensation		53,230		-
Total operating expenses		109,607		6,011

Net income	$	26,157	$	2,087

WeThe ~~qualify~~revenue asfor ~~an “emerging growth company” under~~ the ~~JOBS~~period ~~Act.~~relates ~~As a result, we are permitted~~ to, ~~and~~three ~~intend to, rely on exemptions from certain disclosure requirements~~projects. ~~For so long as we are an emerging growth company, we will not be required to:~~

·In December 2015:

~~have an auditor report on our internal controls over financial reporting pursuant to Section 404(b) of the Sarbanes-Oxley Act;~~·

·The Company entered into an agreement with another company whereby the other company agreed to purchase land in Alpharetta, GA on which the Company will build and sell condominiums. When the condominiums are sold the collective proceeds will be used to pay all of the Company’s direct and indirect construction costs and the other company’s cost for the land (estimated to approximate $540,000). After all costs are covered, profits, if any, will be split equally by the two parties.

~~submit~~The ~~certain~~Company ~~executive~~entered ~~compensation~~into ~~matters~~a bank loan agreement for proceeds up to ~~shareholder~~$1,000,000 ~~advisory~~of ~~votes~~which $350,000 ~~such~~was asdrawn ~~“say-on-pay”~~down to commence construction of the condominium project. Harry A. Beechum, Brent A. Beechum, and ~~“say-on-frequency;”~~Michael R. Beechum have personally guaranteed the loan and the land on which the project will be built has been pledged as collateral.

~~disclose~~The ~~certain~~Company ~~executive~~entered ~~compensation~~into ~~related~~three ~~items~~executed ~~such~~contracts asto ~~the~~serve ~~correlation~~as ~~between~~general ~~executive~~contractor ~~compensation~~on ~~and~~three ~~performance~~projects ~~and~~with ~~comparisons~~estimated oftotal ~~the~~revenue ~~CEO’s~~in ~~compensation~~excess toof ~~median employee compensation~~$1,400,000.

InThe ~~addition,~~Company ~~Section~~is ~~107 of the JOBS Act~~ also ~~provides~~negotiating ~~that~~several ~~an emerging growth company can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act for complying with new or revised accounting standards. In~~ other ~~words,~~General anContractor ~~emerging~~Agreements ~~growth~~but ~~company~~cannot ~~can~~provide ~~delay~~assurances ~~the~~as ~~adoption of certain accounting standards until those standards would otherwise apply~~ to ~~private companies. We have elected to take advantage of~~ the ~~benefits~~likelihood ofor ~~this~~timing ~~extended transition period. Our financial statements may therefore not be comparable to those~~ of ~~companies~~receiving ~~that~~these ~~comply with such new or revised accounting standards~~contracts.

14Other

WeAs a corporate policy, we will ~~remain~~not anincur any cash obligations that we cannot satisfy with known resources, of which there are currently none except as described in “~~emerging~~Liquidity” ~~growth~~below and/or elsewhere in this prospectus. We believe that the perception that many people, including potential customers and business associates, have of a public company” make it more likely that they will be more likely to engage a public company for upservices or accept restricted securities from a public company as consideration for indebtedness to ~~five~~them ~~years~~than they would from a private company. We have not performed any studies of this matter. Our conclusion is based on our own observations. However, orthere ~~until~~can be no assurances that we will be successful in any of those efforts even if we are a public entity. Additionally, issuance of restricted shares would necessarily dilute the ~~earliest~~percentage of ownership interest of our stockholders.

i.Liquidity

~~the~~We ~~last~~currently ~~day~~have no committed source of ~~the~~funds. ~~first~~However, ~~fiscal~~our ~~year~~current inprojects ~~which~~do not require significant independent financing since our ~~total~~customers ~~annual~~generally ~~gross~~make ~~revenues~~regular ~~exceed~~progress $1payments ~~billion,~~which are used to pay our contractors and vendors.

iiOur independent registered auditors included an explanatory paragraph in their opinion on our financial statements as of September 30, 2015, that states that our lack of resources causes substantial doubt about our ability to continue as a going concern. No assurances can be given that we will generate sufficient revenue or obtain any financing that may be necessary in order to continue as a going concern.

~~the~~Off ~~date~~Balance ~~that~~Sheet we become a “large accelerated filer” as defined in Rule 12b-2 under the Securities Exchange Act of 1934, which would occur if the market value of our ordinary shares that is held by non-affiliates exceeds $700 million as of the last business day of our most recently completed second fiscal quarter, or Arrangements

~~iii~~We do not have any transactions, arrangements and other relationships with unconsolidated entities that will affect our liquidity or capital resources. We have no special purpose entities that provide off-balance sheet financing, liquidity or market or credit risk support, nor do we engage in swap agreements, or outsourcing of research and development services, that could expose us to liability that is not reflected on the face of our financial statements.

~~the~~ Recent ~~date~~Accounting ~~on which we have issued more than $1 billion in non-convertible debt during the preceding three-year period.~~Pronouncements

~~Business~~The ~~Plan~~Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

~~Since~~Critical ~~becoming~~Accounting ~~president,~~Policies Ms. Merritt has been working on her plans to develop and market the products that will be introduced. The overall process has been slowed down because it is necessary to raise funds. We also have become aware that it is extremely unlikely that we will be able to raise the funds necessary to complete our planning and start producing and marketing our products until and unless we receive a trading symbol.

IfThe preparation of financial statements and ~~when~~related wenotes ~~raise~~requires ~~funds~~us to make judgments, weestimates, ~~are~~and inassumptions athat ~~position~~affect tothe ~~move~~reported ~~forward~~amounts of assets, liabilities, revenue and expenses, and related disclosure of contingent assets and liabilities.

~~Other~~An accounting policy is considered to be critical if it requires an accounting estimate to be made based on assumptions about matters that are highly uncertain at the time the estimate is made, and if different estimates that reasonably could have been used, or changes in the accounting estimates that are reasonably likely to occur periodically, could materially impact the financial statements.

AsFinancial aReporting ~~corporate~~Release ~~policy,~~No. we60 ~~will~~requires ~~not~~all ~~incur~~companies ~~any~~to ~~cash~~include ~~obligations~~a ~~that~~discussion ~~we cannot satisfy with known resources,~~ of ~~which~~critical ~~there~~accounting ~~are~~policies ~~currently~~or ~~none~~methods ~~except~~used ~~as described~~ in ~~“Liquidity” below and/or elsewhere in this prospectus. We believe that~~ the ~~perception~~preparation ~~that many people, including potential customers and business associates, have~~ of afinancial ~~public company make it more likely that they will be more likely to engage~~statements. aNote ~~public~~3 ~~company for services or accept restricted securities from a public company as consideration for indebtedness~~ to ~~them~~the ~~than~~financial ~~they~~statements, ~~would~~included ~~from~~elsewhere ain ~~private company. We have not performed any studies of~~ this ~~matter.~~Annual ~~Our~~Report ~~conclusion is based~~ on ~~our~~Form ~~own observations. However~~10-K, ~~there~~includes ~~can~~a besummary ~~no assurances that we will be successful in any~~ of ~~those~~the ~~efforts~~significant ~~even~~accounting ifpolicies weand ~~are~~methods aused ~~public~~in ~~entity. Additionally, issuance of restricted shares would necessarily dilute~~ the ~~percentage~~preparation of ~~ownership interest of~~ our ~~stockholders~~financial statements.

~~Liquidity~~Seasonality

We ~~currently~~do ~~have~~not noyet ~~funds~~have ora ~~source~~basis ~~of funds. We intend~~ to ~~seek~~determine ~~financing~~whether ~~through contacts of~~ our ~~President.~~business Wewill ~~believe~~be ~~that we need to raise funds ranging from $100,000 to $250,000 to complete testing and then manufacturing our initial product~~seasonal.

We cannot provide any assurances about the likelihood or timing of being successful in obtaining funding. We have become aware that it is extremely unlikely that we will be able to raise the funds necessary to complete our planning and start producing and marketing our products until and unless we receive a trading symbol. 17

~~Our~~Item independent registered auditors included an explanatory paragraph in their opinion on our financial statements as of January 31, 2015, that states that our lack of resources causes substantial doubt about our ability to continue as a going concern7A. ~~No assurances can be given that we will generate sufficient revenue or obtain any financing that may be necessary in order to continue as a going concern.~~

~~Off~~QUANTITATIVE ~~Balance~~AND ~~Sheet~~QUALITATIVE ~~Arrangements~~DISCLOSURES ABOUT MARKET RISK

WePursuant doto ~~not~~Item ~~have~~305(e) ~~any~~of ~~transactions,~~Regulation ~~arrangements and other relationships with unconsolidated entities that will affect our liquidity or capital resources. We have no special purpose entities that provide off~~S-~~balance~~K ~~sheet~~(§ ~~financing~~229.305(e)), ~~liquidity~~the orCompany ~~market or credit risk support, nor do we engage in swap agreements, or outsourcing of research and development services, that could expose us to liability that~~ is not ~~reflected~~required onto provide the ~~face~~information ofrequired ~~our~~by ~~financial~~this ~~statements~~Item.

~~Recent~~Item ~~Accounting Pronouncements~~8.

~~The~~FINANCIAL ~~Company~~STATEMENTS ~~has~~AND ~~implemented~~SUPPLEMENTARY all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.DATA

~~Critical~~Our ~~Accounting~~financial ~~Policies~~statements as of September 30, 2015 and the fiscal year then ended start on page F-1.

~~The~~Item preparation of financial statements and related notes requires us to make judgments, estimates, and assumptions that affect the reported amounts of assets, liabilities, revenue and expenses, and related disclosure of contingent assets and liabilities9.

15CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE

An accounting policy is considered to be critical if it requires an accounting estimate to be made based on assumptions about matters that are highly uncertain at the time the estimate is made, and if different estimates that reasonably could have been used, or changes in the accounting estimates that are reasonably likely to occur periodically, could materially impact the financial statements. NONE

~~Financial~~Item ~~Reporting Release No~~9A. 60 requires all companies to include a discussion of critical accounting policies or methods used in the preparation of financial statements. Note 3 to the financial statements, included elsewhere in this Annual Report on Form 10-K, includes a summary of the significant accounting policies and methods used in the preparation of our financial statements.

~~Seasonality~~CONTROLS AND PROCEDURES

WeDisclosure doControls ~~not~~and ~~yet~~Procedures ~~have a basis to determine whether our business will be seasonal.~~

~~Item~~We 7Amaintain "disclosure controls and procedures," as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act, that are designed to ensure that information required to be disclosed by us in reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC's rules and forms, and that such information is accumulated and communicated to our principal executive officer to allow timely decisions regarding required disclosure. In designing and evaluating our disclosure controls and procedures, the Company recognized that disclosure controls and procedures, no matter how well conceived and operated, can provide only reasonable assurance of achieving the desired control objectives, and we necessarily are required to apply our judgment in evaluating the cost-benefit relationship of possible disclosure controls and procedures.

~~QUANTITATIVE~~Evaluation ~~AND~~of ~~QUALITATIVE~~disclosure ~~DISCLOSURES~~and ~~ABOUT~~controls ~~MARKET~~and ~~RISK~~ procedures

~~Pursuant~~Based toon ~~Item~~his ~~305(e)~~evaluation of ~~Regulation~~the ~~S-K~~Company's disclosure controls and procedures (§as ~~229.305~~defined in Rules 13a-15(e) and 15d-15(e), under the ~~Company~~Exchange isAct) ~~not~~as ~~required~~of tothe ~~provide~~end of the ~~information~~period ~~required~~covered by this ~~Item~~annual report on Form 10-K the Company's principal executive officer has concluded that the Company's disclosure controls and procedures had certain weaknesses as of September 30, 2015. These weaknesses are being addressed and corrected.

~~Item~~Management's 8.Annual Report on Internal Control over Financial Reporting

~~FINANCIAL~~Our ~~STATEMENTS~~management ~~AND~~is ~~SUPPLEMENTARY~~responsible ~~DATA~~for establishing and maintaining adequate internal control over financial reporting, as such term is defined in Rules 13a-15(f) and 15d-15(f) of the Exchange Act. Our internal control system was designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes, in accordance with generally accepted accounting principles. Because of inherent limitations, a system of internal control over financial reporting may not prevent or detect all misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate due to change in conditions, or that the degree of compliance with the policies or procedures may deteriorate.

~~Our~~Internal control over financial ~~statements~~reporting is defined, under the Exchange Act, as a process designed by, or under the supervision of, ~~January~~the 31issuer's principal executive and principal financial officers, ~~2015~~or persons performing similar functions, and effected by the ~~fiscal~~issuer's ~~year~~board ~~then~~of ~~ended~~directors, ~~start~~management onand ~~page~~other ~~30.~~personnel, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles and includes those policies and procedures that:

~~Item 9.~~·

~~CHANGES~~Pertain INto ~~AND~~the ~~DISAGREEMENTS~~maintenance ~~WITH~~of ~~ACCOUNTANTS~~records ONthat ~~ACCOUNTING~~in ~~AND~~reasonable ~~FINANCIAL~~detail ~~DISCLOSURE~~accurately and fairly reflect the transactions and dispositions of the assets of the issuer;

~~Previous independent registered public accounting firm~~ ·

OnProvide ~~February~~reasonable 2,assurance ~~2015 SBH Associates, Inc.(the “Registrant” or the ‘Company”) was notified by LL Bradford & Company, LLC (“Bradford”)~~ that ~~the~~transactions ~~firm~~are ~~resigned~~recorded as ~~the~~necessary ~~Registrant’s~~to ~~independent~~permit ~~registered~~preparation ~~public~~of ~~accounting~~financial ~~firm.~~statements ~~Except~~in asaccordance ~~noted~~with ingenerally ~~the~~accepted ~~paragraph~~accounting ~~immediately below~~principles, ~~the~~and ~~reports~~that ofreceipts ~~Bradford~~and onexpenditures ~~the Company’s financial statements as~~ of ~~January 31, 2014 and for~~ the ~~fiscal~~issuer ~~year~~are ~~then~~being ~~ended~~made ~~did~~only ~~not~~in ~~contain~~accordance anwith ~~adverse~~authorizations ~~opinion or disclaimer~~ of ~~opinion,~~management and ~~such~~directors ~~reports~~of ~~were~~the ~~not~~issuer; ~~qualified or modified as to uncertainty, audit scope, or accounting principle.~~ and

The report of Bradford on the Company’s financial statements as of and for the year ended January 31, 2014 contained explanatory paragraphs which noted that there was substantial doubt as to the Company’s ability to continue as a going concern as the Company has negative working capital that raises doubt about its ability to continue as a going concern. ·

~~During~~Provide ~~the~~reasonable ~~year~~assurance ~~ended~~regarding ~~January~~prevention ~~31,~~or ~~2014~~timely ~~and~~detection ~~through February 2, 2015, the Company has not had any disagreements with Bradford on any matter~~ of ~~accounting~~unauthorized ~~principles or practices~~acquisition, ~~financial~~use ~~statement disclosure~~ or ~~auditing~~disposition ~~scope~~of orthe ~~procedure, which disagreements, if not resolved to Bradford’~~issuer's ~~satisfaction,~~assets ~~would~~that could have ~~caused~~a ~~them~~material toeffect ~~make reference thereto in their reports~~ on the ~~Company’s~~ financial statements ~~for such periods~~.

~~New independent registered public accounting firm~~ 18

OnThe ~~February~~Company's 2,principal ~~2015~~executive (officer has assessed the ~~“Engagement~~effectiveness ~~Date”),~~of the Company's ~~engaged~~internal ~~RBSM~~control ~~LLP~~over ~~(“RBSM”)~~financial reporting as ~~its~~of ~~independent~~September ~~registered~~30, ~~public~~2015. ~~accounting~~In ~~firm~~making ~~for~~this assessment, the Company’'s ~~fiscal~~principal ~~year~~executive ~~ended~~officer ~~January~~was ~~31,~~guided ~~2015.~~by ~~The~~the ~~decision~~releases issued by the SEC and to ~~engage~~the ~~RBSM~~extent asapplicable the criteria established in Internal Control - Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission. The Company’'s ~~independent~~principal ~~registered~~executive ~~public~~officer ~~accounting~~has ~~firm~~concluded ~~was~~that ~~approved~~based byon his assessment, as of September 30, 2015, the Company’'s ~~Board~~procedures of ~~Directors~~internal control over financial reporting had certain weaknesses which are being addressed and corrected.

~~During~~Readers ~~the~~are ~~two~~cautioned ~~most~~that ~~recent~~internal ~~fiscal~~control ~~years~~over ~~and~~financial ~~through~~reporting, ~~the~~no ~~Engagement~~matter ~~Date,~~how ~~the~~well ~~Company~~designed, has inherent limitations and may not ~~consulted~~prevent or detect misstatements. Therefore, even effective internal control over financial reporting can only provide reasonable assurance with ~~RBSM~~respect ~~regarding~~to ~~either:~~the financial statement preparation and presentation.

1.Changes in Internal Control over Financial Reporting

There have been certain changes in the ~~application~~Company's ofinternal ~~accounting~~control ~~principles~~over tofinancial ~~any~~reporting ~~specified~~(as ~~transaction,~~defined ~~either~~in ~~completed~~Rules or13a-15(f) ~~proposed,~~and or15d-15(f) under the ~~type~~Securities Exchange Act of ~~audit~~1934, ~~opinion~~as ~~that~~amended) ~~might~~during bethe ~~rendered~~last onquarterly ~~the~~period ~~Company’s~~covered ~~financial~~by ~~statements~~this report, ~~and~~that ~~neither~~have amaterially ~~written~~affected, ~~report~~or ~~was~~are ~~provided~~reasonably likely to materially affect, the Company's ~~nor~~internal ~~oral~~control ~~advice~~over ~~was~~financial ~~provided~~reporting ~~that~~resulting ~~RBSM~~from ~~concluded~~the ~~was~~merger anof ~~important factor considered by~~ the Company inwith ~~reaching~~Beecham. aThe ~~decision~~system asof tointernal ~~the~~controls ~~accounting,~~is ~~auditing~~being orevaluated ~~financial~~and ~~reporting~~weaknesses ~~issue;~~addressed. or

2This annual report does not include an attestation report of the Company's registered public accounting firm regarding internal control over financial reporting. Management's report was not subject to attestation by the Company's registered public accounting firm pursuant to rules of the Securities and Exchange Commission that permit the Company to provide only management's report in this annual report.

~~any matter that was either the subject of a disagreement (as defined in paragraph (a)(1)(iv) of~~ Item ~~304~~9B ~~of Regulation S-K and the related instructions thereto) or a reportable event (as described in paragraph (a)(1)(v) of Item 304 of Regulation S-K).~~

16 OTHER INFORMATION

~~Item 9A~~None.

~~CONTROLS~~PART ~~AND PROCEDURES~~III

~~Disclosure~~Item ~~Controls and Procedures~~ 10.

~~We maintain "disclosure controls and procedures~~DIRECTORS," asEXECUTIVE ~~defined~~OFFICERS inAND ~~Rules~~CORPORATE 13a-15(e) and 15d-15(e) under the Exchange Act, that are designed to ensure that information required to be disclosed by us in reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC's rules and forms, and that such information is accumulated and communicated to our principal executive officer to allow timely decisions regarding required disclosureGOVERNANCE. In designing and evaluating our disclosure controls and procedures, the Company recognized that disclosure controls and procedures, no matter how well conceived and operated, can provide only reasonable assurance of achieving the desired control objectives, and we necessarily are required to apply our judgment in evaluating the cost-benefit relationship of possible disclosure controls and procedures.

~~Evaluation~~Our ofexecutive ~~disclosure~~officers and ~~controls~~directors ~~and~~are ~~procedures~~ as follows:

Based on his evaluation of the Company's disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act) as of the end of the period covered by this annual report on Form 10-K the Company's principal executive officer has concluded that the Company's disclosure controls and procedures did operate in an effective manner as of January 31, 2015.


Name	Age	Title
Harry A. Beecham	75	Chairman
Michael R. Beecham	49	Chief Executive Officer, President and Director
Brent A. Beecham	51	Chief Operating Officer, Secretary, Treasurer and Director

~~Management's~~Harry ~~Annual~~A. ~~Report~~Beecham, onChairman ~~Internal~~and ~~Control~~Director, ~~over~~75, ~~Financial~~founded ~~Reporting~~the Beecham Builders, LLC in 1998 and was the chief executive through 2008. Prior to that he was a pilot at Delta Airlines for 30 years. He founded Beecham in 2014 and devotes fulltime to us. Harry A. graduated from Southern Polytechnic University.

~~Our~~Michael ~~management~~R. isBeecham, ~~responsible~~Chief ~~for~~Executive ~~establishing~~Officer, President and ~~maintaining~~Director, ~~adequate internal control over financial reporting~~49, asbecame ~~such~~the ~~term~~chief isexecutive ~~defined~~officer in ~~Rules~~2015 ~~13a-15(f)~~ and ~~15d-15(f)~~devotes offulltime ~~the~~to ~~Exchange Act~~us. ~~Our~~From ~~internal~~November ~~control~~2013 ~~system was designed~~ to ~~provide~~July ~~reasonable~~2015, ~~assurance~~he ~~regarding~~was ~~the~~market ~~reliability~~sales ofmanager ~~financial~~for ~~reporting~~Stock ~~and~~Building ~~the~~Supply. ~~preparation~~From ofNovember ~~financial~~2011 ~~statements~~to ~~for~~November ~~external~~2013 ~~purposes,~~he inwas ~~accordance~~director ~~with~~of ~~generally~~business ~~accepted~~development ~~accounting~~at ~~principles~~Kelchner, Inc., ~~Because~~which ofis ~~inherent~~engaged ~~limitations,~~in aConstruction ~~system~~Services. ofPrior ~~internal~~to ~~control~~that, ~~over~~he ~~financial~~worked ~~reporting~~in ~~may~~management ~~not~~positions ~~prevent~~with orthe ~~detect~~Beecham ~~all misstatements. Also~~Builders, ~~projections~~LLC offrom ~~any~~1998. ~~evaluation~~He ofwas ~~effectiveness~~also toa ~~future~~pastor ~~periods~~at ~~are~~a ~~subject~~church tofor ~~the~~ten ~~risk~~years ~~that~~and ~~controls~~is ~~may~~a ~~become~~graduate ~~inadequate~~of ~~due~~World toEvangelism ~~change~~Bible inCollege. ~~conditions,~~Harry orA. ~~that~~Beecham ~~the~~is ~~degree~~Michael ofR. ~~compliance~~Beecham’s ~~with the policies or procedures may deteriorate~~father.

~~Internal~~Brent ~~control~~A. ~~over~~Beecham, ~~financial~~Chief ~~reporting~~Operating isOfficer, ~~defined~~Secretary, ~~under~~Treasurer ~~the~~and ~~Exchange~~Director, ~~Act~~51, asbecame avice ~~process~~president ~~designed~~in ~~by,~~2014 orand ~~under~~currently ~~the~~devotes ~~supervision~~10% of, ~~the~~his ~~issuer's~~time ~~principal~~to ~~executive~~us. ~~and~~He ~~principal~~has ~~financial~~held ~~officers,~~various ormanagement ~~persons~~positions ~~performing~~with ~~similar~~Hewlett-Packard ~~functions,~~since ~~and~~2011. ~~effected~~Prior byto ~~the~~that, ~~issuer's~~he ~~board~~worked ofin ~~directors,~~ management ~~and~~positions ~~other~~with ~~personnel~~the Beecham Builders, toLLC ~~provide~~from ~~reasonable~~1998. ~~assurance~~He ~~regarding~~is ~~the~~a ~~reliability~~graduate of ~~financial reporting and~~ the ~~preparation~~United ofStates ~~financial~~Air ~~statements~~Force ~~for~~Academy ~~external~~pilot ~~purposes~~and inflew ~~accordance~~combat ~~with~~missions ~~generally~~during ~~accepted~~Operation ~~accounting~~Desert ~~principles~~Storm. ~~and~~Harry ~~includes~~A. ~~those~~Beecham ~~policies~~is ~~and~~Brent ~~procedures~~A. ~~that:~~Beecham’s father.

·19

~~Pertain~~The tothree ~~the~~Beechams ~~maintenance~~– ofBrent ~~records~~A., ~~that~~Michael inR. ~~reasonable detail accurately~~ and ~~fairly~~Harry ~~reflect the transactions and dispositions of the assets of the issuer;~~ A.:

[f10k093015_10k001.jpg]

·Possible Potential Conflicts

~~Provide~~The ~~reasonable~~OTCQB ~~assurance~~on ~~that~~which ~~transactions~~we ~~are~~plan ~~recorded as necessary~~ to ~~permit~~have ~~preparation~~our ofshares ~~financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures~~ of ~~the~~common ~~issuer~~stock ~~are~~quoted ~~being~~does ~~made~~not ~~only~~currently inhave ~~accordance~~any ~~with~~director ~~authorizations~~independence ~~of management and directors of the issuer; and~~ requirements.

·No member of management will be required by us to work on a full time basis. Accordingly, certain conflicts of interest may arise between us and our officer(s) and director(s) in that they may have other business interests in the future to which they devote their attention, and they may be expected to continue to do so although management time must also be devoted to our business. As a result, conflicts of interest may arise that can be resolved only through their exercise of such judgment as is consistent with each officer's understanding of his/her fiduciary duties to us.

~~Provide~~Currently ~~reasonable~~we ~~assurance~~have ~~regarding~~only ~~prevention~~one orofficer ~~timely~~and ~~detection~~director of(who ~~unauthorized~~is ~~acquisition~~the same person), ~~use~~who are related to each other, and will seek to add additional officer(s) and/or ~~disposition~~director(s) ofas and when the ~~issuer's~~proper ~~assets~~personnel ~~that~~are ~~could~~located and terms of employment are mutually negotiated and agreed, and we have asufficient ~~material~~capital ~~effect~~resources onand ~~the~~cash ~~financial~~flow ~~statements~~to make such offers.

~~The~~Code ~~Company's principal executive officer has assessed the effectiveness~~ of ~~the~~Business ~~Company's~~Conduct ~~internal control over financial reporting as of January 31, 2015. In making this assessment, the Company's principal executive officer was guided by the releases issued by the SEC~~ and to the extent applicable the criteria established in Internal Control - Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission. The Company's principal executive officer has concluded that based on her assessment, as of January 31, 2015, the Company's procedures of internal control over financial reporting were operating in an effective manner. Ethics

~~Readers~~We ~~are~~adopted ~~cautioned~~a ~~that~~Code ~~internal~~of ~~control~~Ethics ~~over~~and ~~financial~~Business ~~reporting,~~Conduct nowhich ~~matter~~is ~~how~~applicable ~~well~~to ~~designed,~~our ~~has~~future ~~inherent~~employees ~~limitations~~ and ~~may~~which ~~not~~also ~~prevent~~includes ora ~~detect~~Code ~~misstatements.~~of ~~Therefore,~~Ethics ~~even~~for ~~effective~~our ~~internal~~chief ~~control~~executive ~~over~~and principal financial ~~reporting~~officers ~~can~~and ~~only~~any ~~provide~~persons ~~reasonable~~performing ~~assurance~~similar ~~with~~functions. ~~respect~~A tocode ~~the~~of ~~financial~~ethics ~~statement~~is ~~preparation~~a written standard designed to deter wrongdoing and ~~presentation.~~to promote:

17·

~~Changes~~honest inand ~~Internal~~ethical ~~Control over Financial Reporting~~ conduct,

There have been no changes in the Company's internal control over financial reporting(as defined in Rules 13a-15(f) and 15d-15(f) under the Securities Exchange Act of 1934, as amended) during the last quarterly period covered by this report that have materially affected, or are reasonably likely to materially affect, the Company's internal control over financial reporting. ·

~~This~~full, ~~annual~~fair, ~~report~~accurate, ~~does~~timely ~~not~~and ~~include~~understandable andisclosure ~~attestation~~in ~~report~~regulatory offilings ~~the~~and ~~Company's registered~~ public accounting firm regarding internal control over financial reporting. Management's report was not subject to attestation by the Company's registered public accounting firm pursuant to rules of the Securities and Exchange Commission that permit the Company to provide only management's report in this annual report.statements,

~~Item 9B~~·

~~OTHER~~compliance ~~INFORMATION~~with applicable laws, rules and regulations,

~~None.~~·

~~PART~~the ~~III~~prompt reporting violation of the code, and

~~Item 10.~~·

~~DIRECTORS,~~accountability ~~EXECUTIVE~~for ~~OFFICERS~~adherence ~~AND~~to ~~CORPORATE~~the ~~GOVERNANCE~~code.

~~Our~~Board ~~executive~~of ~~officers and directors are as follows:~~Directors

~~Our~~We ~~management~~currently ~~consists~~have only three directors, Brent A. Beecham, Michael R. Beecham and Harry A. Beecham, who are also our principal officers and are all related to each other. If resources and opportunities exist in the future, of: which we can give no assurances, we will seek additional directors.

Name	Age	Title
Mary Merritt	47	President, CEO, principal executive officer, treasurer, chairman, principal financial officer and principal accounting officer

~~Mary~~All ~~Merritt,~~directors ~~CISSP,~~hold isoffice until the ~~Chairman~~completion of their term of office, ~~President~~which ~~and~~is ~~sole~~not ~~director.~~longer ~~She~~than ~~has~~one ~~been~~year, anor ~~independent~~until ~~technology~~their ~~consultant~~successors ~~working~~have onbeen aelected. ~~variety~~Our ofsole ~~information~~director’s ~~system~~term ~~security~~of ~~issues~~office ~~for~~expires ~~the~~on ~~past~~December ~~five~~31, ~~years~~2016. ~~From November~~All ~~2002~~officers ~~through~~are ~~March~~appointed ~~2009,~~annually ~~she~~by ~~was~~ the ~~managing~~board ~~partner~~of ~~for~~directors ~~Sage~~and, ~~Office~~subject ~~Management,~~to aexisting ~~consulting~~employment ~~and~~agreements ~~niche~~(of ~~staffing~~which ~~firm~~there ~~for~~are ~~the~~currently ~~energy~~none) ~~industry~~and ~~with~~serve ~~annual~~at ~~revenue~~the discretion of ~~several~~the ~~million dollars~~board. ~~She~~ ~~holds~~Currently, a ~~degree~~person ~~from~~serving ~~Emory~~as ~~University~~a ~~and~~director isreceives anno ~~ISC2~~compensation ~~Certified~~for ~~Information~~serving ~~System~~in ~~Security~~the ~~Professional~~role as a director.

~~Possible~~If ~~Potential~~at ~~Conflicts~~any point we have an even number of directors, tie votes on issues are resolved in favor of the chairman’s vote.

~~The~~Involvement ~~OTCBB~~in onCertain ~~which~~Legal ~~we plan to have our shares of common stock quoted does not currently have any director independence requirements.~~Proceedings

NoDuring ~~member~~the ofpast ~~management~~ten ~~will be required by us to work on a full time basis. Accordingly~~years, ~~certain~~no ~~conflicts~~present ~~of interest may arise between us and our officer(s) and~~ director~~(s) in that they may have other business interests in the future to which they devote their attention~~, ~~and~~executive ~~they~~officer ~~may~~or beperson ~~expected~~nominated to ~~continue~~become ~~to do so although management time must also be devoted to our business. As~~ a ~~result,~~director ~~conflicts~~or ofan ~~interest~~executive ~~may arise that can be resolved only through their exercise of such judgment as is consistent with each~~ officer's ~~understanding~~ of ~~his/her fiduciary duties to us.~~ SBH:

Currently we have only one officer and director (who is the same person), who are related to each other, and will seek to add additional officer(s) and/or director(s) as and when the proper personnel are located and terms of employment are mutually negotiated and agreed, and we have sufficient capital resources and cash flow to make such offers1.

18had a petition under the federal bankruptcy laws or any state insolvency law filed by or against, or a receiver, fiscal agent or similar officer appointed by a court for the business or property of such person, or any partnership in which he/she was a general partner at or within two years before the time of such filing, or any corporation or business association of which he/she was an executive officer at or within two years before the time of such filing;

~~Code of Business Conduct and Ethics~~2.

Wewas ~~adopted~~convicted in a ~~Code~~criminal ofproceeding ~~Ethics~~or ~~and~~subject ~~Business Conduct which is applicable~~ to ~~our future employees and which also includes~~ a ~~Code~~pending ofcriminal ~~Ethics~~proceeding ~~for~~(excluding ~~our~~traffic ~~chief~~violations ~~executive~~ and ~~principal~~other ~~financial officers and any persons performing~~ similar ~~functions.~~minor ~~A code of ethics is a written standard designed to deter wrongdoing and to promote:~~offenses);

·3.

~~honest~~was ~~and~~subject ~~ethical~~to ~~conduct~~any order, judgment or decree, not subsequently reversed, suspended or vacated, of any court of competent jurisdiction, permanently or temporarily enjoining him/her from or otherwise limiting his/her involvement in any of the following activities:

·i.

~~full~~acting as a futures commission merchant, ~~fair~~introducing broker, ~~accurate~~commodity trading advisor commodity pool operator, ~~timely~~floor ~~and~~broker, ~~understandable~~leverage ~~disclosure~~transaction merchant, any other person regulated by the Commodity Futures Trading Commission, or an associated person of any of the foregoing, or as an investment adviser, underwriter, broker or dealer in ~~regulatory~~securities, ~~filings~~or as an affiliated person, director or employee of any investment company, bank, savings and ~~public~~loan ~~statements~~association or insurance company, or engaging in or continuing any conduct or practice in connection with such activity;

·ii.

~~compliance~~engaging ~~with~~in ~~applicable~~any ~~laws,~~type ~~rules~~of ~~and~~business ~~regulations,~~practice; or

·iii.

engaging in any activity in connection with the ~~prompt~~purchase ~~reporting~~or sale of any security or commodity or in connection with any violation of ~~the~~federal ~~code,~~or ~~and~~state securities laws or federal commodities laws; or

·4.

~~accountability~~was the subject of any order, judgment or decree, not subsequently reversed, suspended or vacated, of an federal or state authority barring, suspending or otherwise limiting for ~~adherence~~more tothan 60 days the ~~code.~~right of such person to engage in any activity described in paragraph (3) (i), above, or to be associated with persons engaged in any such activity; or

~~A copy of our Code of Business Conduct and Ethics has been filed with the Securities and Exchange Commission as Exhibit 14~~5.~~1 to our Registration Statement of which this prospectus is a part.~~

~~Board~~was found by a court of ~~Directors~~competent jurisdiction (in a civil action), the Securities and Exchange Commission or the Commodity Futures Trading Commission to have violated a federal or state securities or commodities law, and for which the judgment has not been reversed, suspended or vacated.

WeCommittees ~~currently~~of ~~have only one director, Mary Merritt, who is also our chief executive officer. If resources and opportunities exist in~~ the ~~future,~~Board of ~~which we can give no assurances, we will seek additional directors.~~Directors

~~All~~Concurrent ~~directors,~~with ofhaving ~~which~~sufficient ~~there~~members isand ~~currently~~resources, ~~only~~if ~~one~~ever, ~~hold~~ ~~office until~~ the ~~completion~~SBH board of ~~their~~directors ~~term~~will ofestablish ~~office,~~an ~~which~~audit iscommittee ~~not~~and ~~longer~~a ~~than~~compensation ~~one~~committee. ~~year,~~We orbelieve ~~until~~that ~~their~~we ~~successors~~will need a minimum of five directors to have ~~been~~effective ~~elected~~committee systems. ~~Our~~The ~~sole~~audit ~~director’s~~committee ~~term~~will ofreview ~~office~~the ~~expires~~results onand ~~January~~scope ~~31,~~of ~~2016.~~the ~~All~~audit ~~officers~~and ~~are~~other ~~appointed~~services ~~annually~~provided by the ~~board~~independent ofauditors ~~directors~~ and, ~~subject~~review toand ~~existing~~evaluate ~~employment~~the ~~agreements~~system (of ~~which~~internal ~~there~~controls. ~~are~~The ~~currently~~compensation ~~none)~~committee will manage any stock option plan we may establish and ~~serve~~review atand ~~the~~recommend ~~discretion~~compensation ofarrangements for the ~~board~~officers. ~~Currently,~~No afinal ~~person~~determination ~~serving~~has yet been made as ato ~~director~~the ~~receives~~memberships noof ~~compensation~~these ~~for~~committees ~~serving~~or inwhen ~~the~~we ~~role~~will ashave asufficient ~~director~~members to establish committees. See “Executive Compensation” hereinafter.

IfAll atdirectors, ~~any~~of ~~point~~which wethere ~~have~~is ancurrently ~~even~~one, ~~number~~will ofbe ~~directors,~~reimbursed ~~tie~~by ~~votes~~SBH onfor ~~issues~~any ~~are~~expenses ~~resolved~~incurred in ~~favor~~attending ofboard meetings provided that SBH has the ~~chairman’s~~resources ~~vote~~to pay these fees. SBH will consider applying for officers and directors liability insurance at such time when it has the resources to do so.

~~Involvement in Certain Legal Proceedings~~21

~~During~~Item ~~the past ten years, no present director, executive officer or person nominated to become a director or an executive officer of SBH:~~11

1.EXECUTIVE COMPENSATION

~~had~~The afollowing ~~petition~~table ~~under~~shows for the ~~federal~~fiscal ~~bankruptcy~~years ~~laws~~ended orSeptember ~~any~~30, ~~state~~2015 ~~insolvency~~and ~~law~~2014, ~~filed~~compensation byawarded orto ~~against,~~ or apaid ~~receiver~~to, ~~fiscal agent~~ or ~~similar~~earned ~~officer appointed~~ by ~~a court for the business or property of such person~~, orour ~~any~~Chief ~~partnership~~Executive ~~in which he/she was a general partner at or within two years before the time of such filing~~Officer, orTreasurer ~~any~~and ~~corporation~~Secretary ~~or business association of which he/she was an executive officer at or within two years before~~ (the ~~time~~“Named ofExecutive ~~such~~Officers”). ~~filing;~~


SUMMARY COMPENSATION TABLE
Name and principal position (a)	Year Ended September 30, (b)	Salary ($) (c)	Bonus ($) (d)	Stock Awards ($) (e)	Option Awards ($) (f)	Non-Equity Incentive Plan Compensation ($) (g)	Nonqualified Deferred Compensation Earnings ($) (h)	All Other Compensation ($) (i)	Total ($) (j)
Harry A. Beecham	2015	-	-	-	-	-	-	21,164	21,164
Michael R. Beecham	2015	-	-	-	-	-	-	29,566	29,566
Brent A. Beecham,	2015	-	-	-	-	-	-	2,500	2,500

~~was~~No ~~convicted~~compensation inwas apaid ~~criminal~~during ~~proceeding~~the oryear ~~subject~~ended toSeptember a30, ~~pending criminal proceeding (excluding traffic violations and other similar minor offenses);~~2014.

3There is no formal employment arrangement with any officer at this time. Compensation has not been fixed or based on any percentage calculations. Compensation that will be paid in cash will only be awarded at the time and amount that cash is available. No cash compensation will be accrued. From time-to-time, compensation may be granted in the form of shares although no such commitments currently exist.

~~was~~The ~~subject~~three toBeechams ~~any~~will ~~order,~~make ~~judgment~~all ordecisions ~~decree,~~determining ~~not~~the ~~subsequently~~amount ~~reversed,~~and ~~suspended~~timing ~~or vacated,~~ of ~~any~~their ~~court~~compensation. ofCompensation ~~competent~~amounts ~~jurisdiction,~~will ~~permanently~~be orformalized ~~temporarily~~if ~~enjoining~~and ~~him/her~~when ~~from~~their orindividual ~~otherwise~~annual ~~limiting~~compensation ~~his/her~~exceeds ~~involvement~~$200,000. ~~in any of the following activities:~~

i.Grants of Plan-Based Awards Table

~~acting~~No asequity aaward ~~futures~~arrangements ~~commission~~have ~~merchant,~~ever ~~introducing~~been ~~broker,~~awarded ~~commodity~~or ~~trading~~granted ~~advisor commodity pool operator, floor broker, leverage transaction merchant, any other person regulated~~ by the Commodity Futures Trading Commission, or an associated person of any of the foregoing, or as an investment adviser, underwriter, broker or dealer in securities, or as an affiliated person, director or employee of any investment company, bank, savings and loan association or insurance company, or engaging in or continuing any conduct or practice in connection with such activity;Company.

~~ii.~~Item 12

~~engaging~~SECURITY inOWNERSHIP ~~any~~OF ~~type~~CERTAIN ofBENEFICIAL ~~business~~OWNERS ~~practice;~~AND orMANAGEMENT AND RELATED STOCKHOLDER MATTERS

~~iii~~As of December 31, 2015, we had 90,250,000 shares of common stock outstanding which are held by 18 beneficial shareholders. The chart below sets forth the ownership, or claimed ownership, of certain individuals and entities. This chart discloses those persons known by the board of directors to have or to claim to have, beneficial ownership of more than 5% of the outstanding shares of our common stock as of December 31, 2015; of all directors and executive officers of SBH; and of our directors and officers as a group:

engaging in any activity in connection with the purchase or sale of any security or commodity or in connection with any violation of federal or state securities laws or federal commodities laws; or


Name of Beneficial Owner	Number of Shares Beneficially Owned	Percent of Class
Harry A. Beecham	20,000,000	22.2
Michael R. Beecham	20,000,000	22.2
Brent A. Beecham	20,000,000	22.2
Total	60,000,000	66.5

19Each of the three Beechams holds one-third of the newly-issued 1,000,000 shares of preferred stock. The certificates will be issued in January 2016.

4.22

~~was~~(a) ~~the~~The ~~subject~~address for purposes of ~~any~~this ~~order,~~table ~~judgment~~is orthe ~~decree~~Company’s address which is 885 Woodstock Road, ~~not~~Suite ~~subsequently~~430-180, ~~reversed~~Roswell, ~~suspended~~GA or30075. ~~vacated~~(b) Unless otherwise indicated, ofSBH anbelieves ~~federal~~that orall ~~state~~persons ~~authority~~named ~~barring,~~in ~~suspending~~the ortable ~~otherwise~~have ~~limiting~~sole ~~for~~voting ~~more~~and ~~than~~investment 60power ~~days~~with respect to all shares of the ~~right~~common stock beneficially owned by them. A person is deemed to be the beneficial owner of securities which may be acquired by such person towithin ~~engage~~60 indays ~~any~~from ~~activity~~the ~~described~~date inindicated ~~paragraph~~above ~~(3)~~upon ~~(i)~~the exercise of options, ~~above~~warrants or convertible securities. Each beneficial owner’s percentage ownership is determined by assuming that options, warrants or toconvertible besecurities ~~associated~~that ~~with~~are ~~persons~~held ~~engaged~~by insuch person (but not those held by any ~~such~~other ~~activity;~~person) orand which are exercisable within 60 days of the date indicated above, have been exercised.

5Item 13.

~~was~~CERTAIN ~~found~~RELATIONSHIPS byAND aRELATED ~~court~~TRANSACTIONS ofAND ~~competent~~DIRECTOR ~~jurisdiction~~INDEPENDENCE (in a civil action), the Securities and Exchange Commission or the Commodity Futures Trading Commission to have violated a federal or state securities or commodities law, and for which the judgment has not been reversed, suspended or vacated.

~~Committees~~The only promoters of ~~the~~SBH ~~Board~~are ofHarry ~~Directors~~A. Beecham, Michael R. Beecham and Brent A. Beecham, our only officers and directors.

~~Concurrent~~Our ~~with~~office ~~having~~and ~~sufficient~~mailing ~~members~~address ~~and~~is ~~resources,~~885 ifWoodstock ~~ever~~Road, ~~the~~Suite ~~SBH~~430-180, ~~board~~Roswell, ofGA ~~directors will establish an audit committee and a compensation committee~~30075. WeThere ~~believe~~is ~~that~~no wewritten ~~will~~lease ~~need a minimum of five directors to have effective committee systems~~agreement. The audit committee will review the results and scope of the audit and other services provided by the independent auditors and review and evaluate the system of internal controls. The compensation committee will manage any stock option plan we may establish and review and recommend compensation arrangements for the officers. No final determination has yet been made as to the memberships of these committees or when we will have sufficient members to establish committees. See “Executive Compensation” hereinafter.

~~All~~In ~~directors,~~December ~~of which there is currently one~~2015, ~~will~~the beCompany ~~reimbursed~~issued byan ~~SBH~~aggregate ~~for~~of ~~any~~60,000,000 ~~expenses~~shares ~~incurred~~of incommon ~~attending~~stock ~~board~~(66.5% ~~meetings~~of ~~provided that SBH has~~ the ~~resources~~outstanding shares) to ~~pay~~Harry ~~these fees~~A. ~~SBH~~Beecham, ~~will~~Michael ~~consider~~R. ~~applying~~Beecham ~~for officers~~ and ~~directors~~Brent ~~liability~~A. ~~insurance~~Beecham atto ~~such~~bring ~~time~~their ~~when~~business itinto ~~has~~ the ~~resources to do so~~Company.

~~ITEM~~Director ~~11 -~~ Independence

~~EXECUTIVE~~For ~~COMPENSATION~~purposes of determining director independence, we have applied the definitions set out in NASDAQ Rule 4200(a)(15). Under NASDAQ Rule 4200(a)(15), a director is not considered to be independent if he or she is also an executive officer or employee of the corporation. Accordingly, we do not have an independent director.

~~The~~Item following table shows for the fiscal years ended January 31, 2015 and 2014, compensation awarded to or paid to, or earned by, our Chief Executive Officer, Treasurer and Secretary (the “Named Executive Officers”)14.

SUMMARY COMPENSATION TABLE
Name and principal position (a)	Year Ended January 31, (b)	Salary ($) (c)	Bonus ($) (d)	Stock Awards ($) (e)	Option Awards ($) (f)	Non-Equity Incentive Plan Compensation ($) (g)	Nonqualified Deferred Compensation Earnings ($) (h)	All Other Compensation ($) (i)	Total ($) (j)
Mary Merritt, CEO, CFO and Director	2015	-	-	-	-	-	-	66,000	66,000
Shelagh Bone Hunter, CEO, CFO and Director	2014	-	-	-	-	-	-	-	-

PRINCIPAL ACCOUNTANT FEES AND SERVICES

InAudit ~~August~~Fees: ~~2014,~~Audit ~~the~~fees ~~Company~~consist ~~issued 66,000,000 shares~~ of ~~common~~fees ~~stock~~billed tofor ~~Mary~~professional ~~Merritt~~services rendered for the ~~introduction~~audit of ~~her~~our ~~business~~year-end ~~plan~~financial tostatements ~~the~~and ~~Company.~~services ~~The~~in ~~shares~~connection ~~have~~with nostatutory ~~market~~and ~~value~~regulatory ~~and~~filings. ~~were~~Audit ~~recorded~~fees atamounted ~~par~~to ~~value~~$23,772 in 2015.

~~There~~Audit-Related isFees: noAudit-related ~~formal~~services ~~employment~~consist ~~arrangement~~of ~~with~~fees ~~Ms.~~billed ~~Merritt~~for atassurance ~~this~~and ~~time.~~related ~~Ms.~~services ~~Merritt’s~~that ~~compensation~~are ~~has~~reasonably ~~not~~related ~~been~~to ~~fixed~~the orperformance ~~based~~of onthe ~~any~~audit ~~percentage~~or ~~calculations.~~review ~~Compensation~~of ~~that~~our ~~will~~financial bestatements ~~paid~~and inare ~~cash~~not ~~will~~reported ~~only~~under be“Audit ~~awarded~~Fees.” atThese ~~the~~services ~~time~~include ~~and~~attest ~~amount~~services that ~~cash~~are isnot ~~available.~~required Noby ~~cash~~statute ~~compensation~~or ~~will~~regulation beand ~~accrued.~~consultations ~~From~~concerning ~~time-to-time,~~financial ~~Ms.~~accounting ~~Merritt~~and ~~may~~reporting ~~be granted compensation in the form of shares although no such commitments currently exist~~standards.

20Tax Services Fees: Tax fees consist of fees billed for professional services for tax compliance. These services include assistance regarding federal, state, and local tax compliance. Tax fees were not incurred during fiscal 2015 or 2014.

~~Ms.~~All ~~Merritt~~Other ~~will~~Fees: ~~make~~Other ~~all~~fees, ~~decisions~~which ~~determining~~were ~~the~~not ~~amount~~incurred, ~~and~~would ~~timing~~include offees ~~her~~for ~~compensation~~products and, ~~for~~services ~~the~~other ~~immediate~~than ~~future, will receive~~ the ~~level~~services ofreported ~~compensation each month that permits us to meet our obligations~~above. ~~Ms. Merritt’s compensation amounts will be formalized if and when her annual compensation exceeds $150,000.~~

~~Grants of Plan-Based Awards Table~~ 23

NoPART ~~equity award arrangements have ever been awarded or granted by the Company.~~IV

Item 1215.

~~SECURITY~~EXHIBITS ~~OWNERSHIP OF CERTAIN BENEFICIAL OWNERS~~ AND ~~MANAGEMENT~~FINANCIAL ~~AND~~STATEMENT ~~RELATED STOCKHOLDER MATTERS~~SCHEDULES

As of April 27, 2015, we had 90,250,000 shares of common stock outstanding which are held by ten beneficial shareholders. The chart below sets forth the ownership, or claimed ownership, of certain individuals and entities. This chart discloses those persons known by the board of directors to have or to claim to have, beneficial ownership of more than 5% of the outstanding shares of our common stock as of April 27, 2015; of all directors and executive officers of SBH; and of our directors and officers as a ~~group:~~.

Name and Address of Beneficial Owner (a)	Number of Shares Beneficially Owned (b)	Percent of Class
Mary Merritt	66,000,000	73.1
	-
All Directors and Officers as a group (1 person)	66,000,000	73.1

Exhibits

(a)


Exhibit No.		Description

31.1		Certification by the Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act

31.2		Certification by the Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act

~~The address for purposes of this table is the Company’s address which is 11654 Plaza America Drive, Reston, VA 20194~~b.

~~(b)~~Financial ~~Unless~~Statements ~~otherwise indicated, SBH believes that all persons named in the table have sole voting~~ and investment power with respect to all shares of the common stock beneficially owned by them. A person is deemed to be the beneficial owner of securities which may be acquired by such person within 60 days from the date indicated above upon the exercise of options, warrants or convertible securities. Each beneficial owner’s percentage ownership is determined by assuming that options, warrants or convertible securities that are held by such person (but not those held by any other person) and which are exercisable within 60 days of the date indicated above, have been exercised.Schedules

~~Item~~Pursuant to the requirements of Section 13 or 15(d) of the Securities and Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

~~CERTAIN~~ Date: ~~RELATIONSHIPS~~January ~~AND~~13, ~~RELATED TRANSACTIONS AND DIRECTOR INDEPENDENCE~~ 2016

~~The~~By: ~~sole~~/s/ ~~promoter~~MICHAEL ~~of SBH is Ms~~R. ~~Merritt, our chief executive officer, president and chief financial officer.~~BEECHAM

~~Our~~ Michael ~~office and mailing address is 11654 Plaza America Drive, Reston, VA 20194~~R. The space is provided to us by Ms. Merritt. Ms. Hunter incurs no incremental costs as a result of our using the space and the value is de minimis. Therefore, she does not charge us for its use. There is no written lease agreement.Beecham

In Chief ~~August~~Executive ~~2014, the Company issued 66,000,000 shares of common stock (73.13% of the outstanding shares) to Mary Merritt for the introduction of her business plan to the Company.~~Officer

~~Director Independence~~24

~~For~~Financial purposes of determining director independence, we have applied the definitions set out in NASDAQ Rule 4200(a)(15). Under NASDAQ Rule 4200(a)(15), a director is not considered to be independent if he or she is also an executive officer or employee of the corporation. Accordingly, we do not have an independent director. Statements:


Contents	Page

Report of Independent Registered Public Accounting Firms	F-2

Balance Sheets	F-3

Statements of Operations	F-4

Statements of Cash Flows	F-5

Notes to the Financial Statements	F-6

~~Item 14.~~F-1

~~PRINCIPAL~~REPORT ~~ACCOUNTANT~~OF ~~FEES~~INDEPENDENT ~~AND~~REGISTERED ~~SERVICES~~PUBLIC ACCOUNTING FIRM

~~Audit~~To ~~Fees: Audit fees consist of fees billed for professional services rendered for~~ the ~~audit~~Board of ~~our~~Directors ~~year-end financial statements~~ and ~~services~~Stockholders ~~in connection with statutory and regulatory filings. Audit fees amounted to $20,550 in 2015 $7,950 in 2014.~~of

~~Audit-Related~~SBH ~~Fees:~~Associates, Audit-related services consist of fees billed for assurance and related services that are reasonably related to the performance of the audit or review of our financial statements and are not reported under “Audit FeesInc.~~” These services include attest services that are not required by statute or regulation and consultations concerning financial accounting and reporting standards.~~

~~Tax Services Fees: Tax fees consist of fees billed for professional services for tax compliance. These services include assistance regarding federal~~Roswell, ~~state, and local tax compliance. Tax fees were not incurred during fiscal 2015 or 2014.~~ Georgia

~~All~~We ~~Other~~have ~~Fees:~~audited ~~Other~~the ~~fees~~accompanying balance sheets of SBH Associates, ~~which~~Inc. ~~were~~(the ~~not~~“Company”) ~~incurred~~as of September 30, ~~would~~2015 ~~include~~and ~~fees~~2014, and the related statements of operations, changes in stockholders’ equity and cash flows for ~~products~~the years ended September 30, 2015 and ~~services~~2014. ~~other~~These ~~than~~financial statements are the ~~services~~responsibility ~~reported~~of ~~above~~the Company’s management. Our responsibility is to express an opinion on these financial statements based on our audits.

~~PART~~We IVconducted our audits in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. Our audit included consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion. An audit also includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates made by management, as well as evaluation the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion.

~~Item~~In 15our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of SBH Associates, Inc. as of September 30, 2015 and 2014, and the results of its operations and its cash flows for the periods then ended in conformity with accounting principles generally accepted in the United States of America.

~~EXHIBITS~~The ~~AND~~accompanying ~~FINANCIAL~~financial ~~STATEMENT~~statements ~~SCHEDULES~~have been prepared assuming that the Company will continue as a going concern. As discussed in Note 3 to the financial statements, the Company has limited capital and has generated limited cash flow from operations. These circumstances raise substantial doubt about its ability to continue as a going concern. Management's plans in regard to these matters are also described in Note 3. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. Our opinion is not modified with respect to this matter.

a.Thayer O’Neal Company, PLLC

~~Exhibits~~/s/ Thayer O’Neal Company PLLC

~~31.1~~Sugar Land, Texas

~~Certification~~January of12, ~~Chief Executive Officer~~2016

~~31.~~F-2

~~Certification~~SBH ofASSOCIATES, ~~Chief Financial Officer~~INC.

b.BALANCE SHEETS

~~Financial~~September ~~Statements~~30, 2015 and ~~Schedules~~2014


		2015		2014
ASSETS
ASSETS
Cash and cash equivalents	$	24,366	$	25,836
Accounts receivable		82,222		-
Costs and estimated earnings in excess of billings on contracts in progress		18,251		-
Total current assets		124,839		25,836
Total assets	$	124,839	$	25,836

LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)
Accrued expenses	$	20,870	$	20,870
Accounts payable		65,877		-
Customer advances		30,718		23,750
Total current liabilities		117,465		44,620
Total liabilities		117,465		44,620

STOCKHOLDERS EQUITY (DEFICIT):
Preferred stock: $0.001 par value; 1,000,000 shares authorized; no shares issued or outstanding		-		-
Common stock: $0.001 par value; 200,000,000 shares authorized; 90,250,000 issued and outstanding		90,250		90,250
Additional paid-in capital		(111,120)		(111,120)
Retained earnings		28,244		2,086
Total Stockholders’ Equity (Deficit)		7,374		(18,784)

TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT)	$	124,839	$	25,836

~~Pursuant~~See toaccompanying ~~the~~notes ~~requirements of Section 13 or 15(d) of the Securities and Exchange Act of 1934, the registrant has duly caused this report~~ to ~~be signed on its behalf by~~ the ~~undersigned,~~financial ~~thereunto duly authorized~~statements.

~~Date: April 27, 2015~~ F-3

~~By:~~SBH ~~/s/~~ASSOCIATES, ~~MARY MERRITT~~ INC.

~~Mary~~STATEMENTS ~~Merritt~~OF OPERATIONS

~~Chief~~FOR ~~Executive~~THE ~~Officer~~YEARS ENDED September 30, 2015 AND 2014

Chief Financial Officer and



		2015		2014
Contracting revenue	$	1,013,432	$	58,055
Cost of contracting revenue		877,668		49,957
Gross margin on contracting operations		135,764		8,098

Operating expenses
General and administrative		56,377		6,011
Compensation		53,230		-
Total operating expenses		109,607		6,011

Net income		26,157		2,087

Retained Earnings:
Beginning of Period		2,087		-
End of Period	$	28,244	$	2,087

NET (LOSS) PER SHARE: BASIC AND DILUTED
	$	.00	$	.00
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING: BASIC AND DILUTED		90,250,000		90,250,000

~~Principal~~See ~~Accounting~~accompanying ~~Officer~~notes to the financial statements.

23F-4

~~Financial~~SBH ~~Statements:~~ASSOCIATES, INC.

Contents	Page
Reports of Independent Registered Public Accounting Firms	F-2
Balance Sheets	F-4
Statements of Operations	F-5
Statements of Stockholders’ Deficit	F-6
Statements of Cash Flows	F-7
Notes to the Financial Statements	F-8

STATEMENTS OF CASH FLOWS

~~F-1~~ FOR THE YEARS ENDED SEPTEMBER 30, 2015 AND 2014

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


		2015		2014
CASH FLOWS FROM OPERATING ACTIVITIES
Net Income	$	26,157	$	2,087
Adjustments to reconcile net income to net cash from operating activities:
Decrease (increase) in accounts receivable		(82,222)		-
Decrease (increase) in costs and estimated earnings in excess of billings		(18,251)		-
Increase (decrease) in accounts payable		65,877		-
Increase (decrease) in accrued expenses		-		-
Increase (decrease) in advances from customers		6,968		23,750
Net cash provided (used) by operating activities		(1,471)		25,837
Net change in cash and cash equivalents		(1,471)		25,837
Cash and cash equivalents - beginning of period		25,836		-
Cash and cash equivalents - end of period	$	24,366	$	25,836

ToSee ~~the~~accompanying ~~Board~~notes ofto ~~Directors~~the financial statements

~~SBH Associates, Inc.~~F-5

~~Houston~~SBH ASSOCIATES, TXINC.

WeNotes ~~have~~to ~~audited~~ the ~~accompanying~~Financial balance sheets of SBH Associates, Inc. (“the Company”) as of January 31, 2015, and the related statements of operations, stockholders’ equity, and cash flows for the year ended January 31, 2015. These financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on these financial statements based on our audit. Statements

WeSeptember conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. The Company is not required to have30, ~~nor~~2015 were we engaged to perform, an audit of its internal control over financial reporting. Our audit included consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.2014

InNOTE ~~our~~1 ~~opinion,~~– the financial statements referred to above present fairly, in all material respects, the financial position of SBH Associates, Inc. as of January 31, 2015, and the results of its operations and cash flows for the fiscal year then ended in conformity with generally accepted accounting principles in the United States of America.ORGANIZATION

~~The accompanying financial statements have been prepared assuming that~~ SBH Associates, Inc. ~~will continue as a going concern. As discussed in Note 3 to~~ (the ~~financial~~“Company” ~~statements,~~or “SBH”) ~~Associates,~~was ~~Inc.~~founded isin a2012 ~~development~~and ~~stage~~was ~~company~~incorporated ~~with~~as a ~~business~~C ~~plan~~corporation ~~but~~under ~~has~~the ~~generated~~laws ~~very~~of ~~limited~~the ~~cash~~State ~~flow~~of ~~from~~Nevada ~~operations~~on ~~which~~December ~~raises~~28, ~~substantial~~2012. ~~doubt~~The ~~about~~incorporation ~~its~~effort ~~ability~~included tothe ~~continue~~Company asissuing a12,000,000 ~~going~~shares ~~concern. Management’s~~of ~~plans~~common ~~concerning~~stock ~~this~~to ~~matter~~Shelagh ~~are~~Bone ~~also~~Hunter, ~~described~~for inservices ~~Note~~which ~~3. The~~involved ~~financial~~the ~~statements~~development doof ~~not~~a ~~include~~business ~~any~~plan ~~adjustments~~and ~~that~~incorporation ~~might~~planning. ~~result~~These ~~from~~services ~~the~~were ~~outcome~~valued ofat ~~this uncertainty~~$12,000.

~~RBSM~~In ~~LLP~~May 2014, the Company engaged Mary Merritt, CISSP as its new president. Ms. Merritt introduced a new business plan for the Company based on the introduction of products using geo-location technology. Concurrent with the engagement of Ms. Merritt:

~~/s/ RBSM LLP~~ ·

~~Houston~~Shelagh Bone Hunter resigned her positions held as an officer and director and returned her 12,000,000 ~~Texas~~pre-split shares of common stock to the Company’s treasury in August 2014 at which time these shares were retired;

~~April 27, 2015~~·

~~F-2~~The Company amended its Articles of Incorporation to increase the number of shares of Common Stock, par value $0.001 per share, which the Corporation is authorized to issue from 74,000,000 shares of common stock to 200,000,000 shares of common stock; and authorized a 12.125 for one stock split of the issued and outstanding shares;

~~REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM~~·

ToFollowing the ~~Board~~completion of ~~Directors~~the increase in the number of the Company’s authorized shares of common stock and the execution of the 12.125 for one stock split in August 2014, the Company issued 66,000,000 shares of common stock (73.13% of the outstanding shares as of the date when the forward stock split and return of shares by Ms. Hunter) to Mary Merritt for her business plan. The shares issued had no market value and were recorded at par.

Ms. Merritt was unable to raise sufficient financing to develop and bring her products to market in a manner consistent with the business plan. Therefore, on December 17, 2015, the Company entered into a Share Exchange Agreement (the “Exchange Agreement”) by and among (i) SBH, ~~Associates~~(ii) Beecham Group, ~~Inc~~LLC, a Georgia company (“Beecham”), and (iii) the shareholders of Beecham, pursuant to which the holders of 100% of the outstanding common stock of Beecham transferred to the Company all of the common stock of Beecham in exchange for the issuance of 60,000,000 shares (the “Shares”) of the Company’s common stock and 1,000,000 newly-issued shares of preferred stock (such transaction, the “Share Exchange”). The 1,000,000 shares of preferred stock will be issued in early 2016. This transaction closed concurrently with the filing of SBH’s Current Report on Form 8-K with the Securities and Exchange Commission. As a result of the Share Exchange, Beecham became a wholly-owned subsidiary. SBH is now a holding company with all of its operations conducted through Beecham, which primarily consist of construction of custom luxury homes in the areas around Atlanta, GA, as more fully discussed herein. As part of this transaction, Mary Merritt returned 65,750,000 shares held by her to the Company.

~~Houston~~The acquisition was accounted for as a reverse acquisition and recapitalization of Beecham. Beecham is the acquirer for accounting and financial reporting purposes, TXand SBH is the issuer. Accordingly, Beecham's historical financial statements for periods prior to the acquisition become those of the acquirer retroactively restated for the equivalent number of shares issued in the merger. Operations reported prior to the merger date are solely those of Beecham. No SBH operating results from prior to the merger date are included. Earnings per share for the periods prior to the merger are retroactively restated to reflect the equivalent number of shares outstanding.

WeThe ~~have~~assets ~~audited~~and ~~the~~liabilities ~~accompanying balance sheets~~ of ~~SBH~~Beecham ~~Associates,~~have ~~Inc.~~been ~~(“the~~brought ~~Company”)~~forward asat oftheir ~~January~~book 31value, ~~2014,~~ and ~~the~~no ~~related~~goodwill ~~statements~~has ofbeen ~~operations, stockholders’ equity, and cash flows for the year ended January 31, 2014~~recognized. ~~These~~ ~~financial~~Certain ~~statements~~corporate-related ~~are~~liabilities ~~the~~such ~~responsibility~~as ofaccrued ~~the~~professional ~~Company’s~~fees ~~management.~~were ~~Our~~carried ~~responsibility~~over isfrom ~~to express an opinion on these financial statements based on our audit~~SBH.

WeAfter ~~conducted our audits in accordance with~~ the ~~standards~~foregoing oftransactions ~~the~~were ~~Public~~completed, ~~Company~~there ~~Accounting Oversight Board (United States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements~~ are ~~free of material misstatement. The Company is not required to have~~90, ~~nor were we engaged to perform~~250,000 anshares ~~audit~~ of ~~its~~common ~~internal~~stock ~~control over financial reporting~~outstanding. ~~Our~~All ~~audit~~disclosures ~~included consideration~~ of ~~internal~~share control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion. An audit includes examining, on a test basis, evidence supporting the amounts ~~and~~outstanding ~~disclosures~~throughout in the financial statements~~. An~~ ~~audit also includes assessing the accounting principles used~~ and ~~significant~~footnotes ~~estimates~~thereto ~~made~~have bybeen ~~management,~~restated asto ~~well~~give asretroactive ~~evaluating~~effect to the ~~overall financial statement presentation~~12. We125 ~~believe that our audit provides a reasonable basis~~ for ~~our~~one ~~opinion~~stock split.

In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of SBH Associates, Inc. as of January 31, 2014, and the results of its operations and cash flows for the fiscal year then ended in conformity with generally accepted accounting principles in the United States of America.F-6

~~The~~NOTE ~~accompanying~~2 ~~financial~~– ~~statements~~SUMMARY ~~have~~OF ~~been~~SIGNIFICANT ~~prepared~~ACCOUNTING assuming that SBH Associates, Inc. will continue as a going concern. As discussed in Note 3 to the financial statements, SBH Associates, Inc. is a development stage company with a business plan but has generated very limited cash flow from operations which raises substantial doubt about its ability to continue as a going concern. Management’s plans concerning this matter are also described in Note 3. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. POLICIES

~~L.L.~~Basis ~~Bradford~~of &Accounting ~~Company~~

/The Company’s/ ~~L.L.~~financial ~~Bradford~~statements &are prepared using the accrual method of accounting. The Company has elected to change its fiscal year end from January 31 to September 30.

~~Houston,~~Use ~~Texas~~of Estimates

~~May~~The ~~15,~~preparation ~~2014~~of financial statements in conformity with GAAP requires that management make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. The level of uncertainty in estimates and assumptions increases with the length of time until the underlying transactions are completed. Actual results may differ from these estimates in amounts that may be material to the financial statements and accompanying notes.

~~F-3~~Cash and Cash Equivalents

~~SBH~~The ~~ASSOCIATES,~~Company ~~INC~~considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents.

~~BALANCE~~Accounts ~~SHEETS~~Receivable

~~January~~Accounts ~~31,~~receivable ~~2015~~are recognized and ~~2014~~carried at original invoice amount less an allowance for any uncollectible amounts. An estimate for doubtful accounts is made when collection of the full amount becomes questionable. When collectability is in question it has been adjusted to accounts receivable and revenue.

		2015		2014
ASSETS
Assets
Website	$	1,500	$	-
TOTAL ASSETS	$	1,500	$	-
LIABILITIES AND STOCKHOLDERS’ DEFICIT
Current Liabilities
Accrued expenses (including $3,867 due to President in 2015)	$	35,601	$	12,000
Total		35,601		12,000
Total Liabilities		35,601		12,000
Stockholders’ Deficit
Preferred stock: $0.001 par value; 1,000,000 shares authorized; no shares issued or outstanding				-
Common stock: $0.001 par value; 200,000,000 shares authorized; 90,250,000 and 169,750,000 shares issued and outstanding		90,250		169,750
Additional paid-in capital		11,250		(137,750)
Accumulated deficit		(135,601)		(44,000)
Total Stockholders’ Deficit		(34,101)		(12,000)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	$	1,500	$	-

Fair Value of Financial Instruments

~~See~~The ~~accompanying~~carrying ~~notes~~amounts toof the Company’s financial ~~statements~~assets and liabilities, such as cash, and accrued expenses loan payable from related party, approximate their fair values because of the short maturity of these instruments.

FThe Company does not have any assets or liabilities measured at fair value on a recurring or a non-4recurring basis, consequently, the Company did not have any fair value adjustments for assets and liabilities measured at fair value at September 30, 2015 and 2014, nor gains or losses related thereto.

~~SBH~~Home ~~ASSOCIATES~~Sale, ~~INC.~~Revenue and Profit Recognition

~~STATEMENTS~~The OFCompany ~~OPERATIONS~~follows the guidance of the Financial Accounting Standards Board (“FAS”) No. 605-20 Revenue Recognition - Services for revenue recognition. Revenue from the rendering of services is considered earned and realized or realizable only if all of the following criteria are met:

~~FOR THE YEARS ENDED JANUARY 31, 2015 AND 2014~~ §

		2015		2014
REVENUES	$	-	$	2,500
OPERATING EXPENSES
General administrative		25,601		34,500
Business plan development		66,000		-
TOTAL OPERATING EXPENSES		91,601		34,500
NET (LOSS)	$	(91,601)	$	(32,000)
NET (LOSS) PER SHARE: BASIC AND DILUTED	$	(0.00)	$	(0.00)
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING: BASIC AND DILUTED		129,932,192		145,500,000

Persuasive evidence of an arrangement exists;

~~See accompanying notes to the financial statements.~~§

~~F-5~~Services have been rendered;

~~SBH ASSOCIATES, INC.~~§

~~STATEMENT~~The ~~OF STOCKHOLDERS~~seller’s ~~DEFICIT~~price to the buyer is fixed or determinable; and

	Common Stock		Common Stock Amount		Additional Paid-in Capital		Accumulated Deficit		Total
Balance, February 1, 2013	145,500,000	$	145,500	$	(133,500)	$	(12,000)	$	-
Issuance of 2,000,000 shares	24,250.000		24,250		(4,250)		-		20,000
Net loss	-		-		-		(32,000)		(32,000)
Balance, January 31, 2014	169,750,000		169,750		(137,750)		(44,000)		(12,000)
Capital contribution	-		-		3,500		-		3,500
Retirement of shares	(145,500,000)		(145,500)		145,500		-		-
Issuance of shares	66,000,000		66,000		-		-		66,000
Net Loss	-		-		-		(91,601)		(91,601)
Balance, January 31, 2015	90,250,000	$	90,250	$	11,250	$	(135,601)	$	(34,101)

~~See~~Collectability ~~accompanying~~is ~~notes~~reasonably ~~to the financial statements~~assured.

FThe Company most often serves as the general contractor for custom homes where the customer and not the Company owns the underlying land. Accordingly, it recognizes revenue from custom home construction contracts, which are primarily cost plus contracts, on the percentage-6of-completion method where progress toward completion is measured by relating the actual cost of work performed to date to the current estimated total cost of the respective contracts. Company contracts include an estimate of total contract price by contract component; however, they do not include a maximum contract price. Revisions to initial estimated contract prices are made by change order presented to and agreed to by the owner customer.

~~SBH~~The ~~ASSOCIATES~~Company serves as the general contractor and takes responsibility for all costs incurred in the performance of contracts for construction of custom homes. It subcontracts all construction costs and establishes subcontracts through a bid process. It has general inventory risk, ~~INC~~although it mitigates this risk by requiring significant customer deposits and advances, and it has discretion in subcontractor selection.

~~STATEMENTS OF CASH FLOWS~~F-7

~~FOR~~The ~~THE~~Company ~~YEARS~~has ~~ENDED~~evaluated ~~JANUARY~~our 31contracting process in light of FAS 605-45, ~~2015~~Principal ~~AND~~Agent ~~2014~~Considerations, and determined that its revenue from construction contracts is properly reflected at gross including the contract costs plus earned fees. Contract costs are expensed as incurred. Gross profit on cost plus contracts is recognized as earned, less an allowance for cancellation losses. Costs incurred prior to contract acceptance are reflected as deferred construction costs and assessed for impairment as each balance sheet date. Customer advances received in advance of the point contract costs are incurred are deferred and reflected as deferred or unearned revenue.

CASH FLOWS FROM OPERATING ACTIVITIES
Net (loss)	$	(91,601)	$	(32,000)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock issued to cover expenses		66,000		20,000
Change in accrued liability		23,601		12,000
Cash Flows Used In Operating Activities		(2,000)		-
CASH FLOWS FROM FINANCING ACTIVITIES – Capital contribution		3,500		-
CASH FLOWS FROM INVESTING ACTIVITIES – Development of website		(1,500)		-
NET INCREASE (DECREASE) IN CASH		-		-
Cash, beginning of period		-		-
Cash, end of period	$	-	$	-
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for interest	$	-	$	-
Cash paid for income taxes	$	-	$	-
OTHER NONCASH ITEMS
Issuance of common stock to settle accrued expenses	$	-	$	20,000

If the Company acts as the primary builder of a project rather than a general contractor, revenue will be recognized when a unit is sold and sales proceeds have been received.

~~See~~Earnings ~~accompanying~~per ~~notes to the financial statements~~Share

FNet earnings per common share is computed pursuant to ASC 260-710-45. Basic and diluted net income per common share has been calculated by dividing the net income for the period by the basic and diluted weighted average number of common shares outstanding. Earnings per share for the periods prior to the Beecham merger are retroactively restated to reflect the equivalent number of shares outstanding. There were no dilutive shares outstanding as of September 30, 2015.

~~SBH~~Income ~~ASSOCIATES, INC.~~Taxes

~~Notes~~The Company adopted section 740-10-25 of the FASB Accounting Standards Codification (“Section 740-10-25”). Section 740-10-25 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the ~~Financial~~financial ~~Statements~~statements. Under Section 740-10-25, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. Section 740-10-25 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures. The Company had no material adjustments to its liabilities for unrecognized income tax benefits according to the provisions of Section 740-10-25.

~~January~~The 31Company operated as a limited liability company through September 30, 2015. Therefore, the results of its operations were included in the personal income tax returns of its owners. No provision for income taxes have been made in these financial statements.

~~NOTE~~No 1provision –was ~~ORGANIZATION~~made for Federal income tax.

~~SBH~~Subsequent Associates, Inc. (the “Company”) was founded in 2012 and was incorporated as a C corporation under the laws of the State of Nevada on December 28, 2012. The incorporation effort included the Company issuing 12,000,000 shares of common stock to Shelagh Bone Hunter, for services which involved the development of a business plan and incorporation planning. These services were valued at $12,000. Events

InThe ~~May~~Company ~~2014,~~follows the ~~Company~~guidance ~~engaged~~in ~~Mary~~ASC ~~Merritt,~~855-10-50 ~~CISSP~~for asthe ~~its~~disclosure ~~new~~of ~~president.~~subsequent Msevents. ~~Merritt~~The ~~introduced~~Company aevaluates ~~new~~subsequent ~~business~~events ~~plan~~from ~~for~~the date of the ~~Company~~balance ~~based~~sheet onthrough the ~~introduction~~date ofwhen ~~products~~the financial ~~using~~statements ~~geo-location~~are ~~technology~~issued. Pursuant ~~Concurrent~~to ASU 2010-09 of the FASB Accounting Standards Codification, the Company as an SEC filer considers its financial statements issued when they are widely distributed to users, such as through filing them with the ~~engagement~~SEC ofon ~~Ms.~~the ~~Merritt:~~EDGAR system.

·Commitments and Contingencies

~~Shelagh~~The ~~Bone~~Company ~~Hunter~~follows ~~resigned~~subtopic ~~her~~450-20 ~~positions~~of ~~held~~the asFASB anAccounting ~~officer~~Standards ~~and~~Codification ~~director~~to ~~and returned~~report ~~her~~accounting 12for contingencies. Liabilities for loss contingencies arising from claims,~~000~~ assessments,~~000~~ ~~pre-split~~litigation, ~~shares~~fines ofand ~~common~~penalties ~~stock~~and toother ~~the~~sources ~~Company’s~~are ~~treasury~~recorded inwhen ~~August~~it ~~2014~~is atprobable ~~which~~that ~~time~~a ~~these~~liability ~~shares~~has ~~were~~been ~~retired;~~incurred and the amount of the assessment can be reasonably estimated.

·Recently Issued Accounting Pronouncements

The Company ~~amended~~has ~~its~~implemented ~~Articles~~all ofnew ~~Incorporation~~accounting topronouncements ~~increase~~that ~~the~~are ~~number~~in ofeffect ~~shares~~and ofthat ~~Common~~may ~~Stock,~~impact ~~par~~its ~~value~~financial ~~$0.001~~statements ~~per~~and ~~share,~~does ~~which~~not ~~the~~believe ~~Corporation~~that isthere ~~authorized~~are toany ~~issue~~other ~~from~~new ~~74,000,000~~accounting ~~shares~~pronouncements ofthat ~~common~~have ~~stock~~been toissued ~~200,000,000~~that ~~shares~~might ofhave ~~common~~a ~~stock;~~material ~~and~~impact ~~authorized~~on aits ~~12.125~~financial ~~for~~position ~~one~~or ~~stock~~results ~~split~~ of ~~the issued and outstanding shares;~~operations.

·F-8

~~Following~~Emerging ~~the~~Growth ~~completion of the increase in the number of the~~ Company’s authorized shares of common stock and the execution of the 12.125 for one stock split in August 2014, the Company issued 66,000,000 shares of common stock (73.13% of the outstanding shares as of the date when the forward stock split and return of shares by Ms. Hunter) to Mary Merritt for her business plan. The shares issued had no market value and were recorded at par.

~~After~~The ~~the~~Company ~~foregoing~~qualifies ~~transactions~~as ~~were~~an ~~completed,~~“emerging ~~there~~growth ~~are~~company” ~~90,250,000~~under ~~shares~~the ofJOBS ~~common~~Act. ~~stock~~As ~~outstanding.~~a ~~All~~result, ~~disclosures~~it ofis ~~share~~permitted ~~amounts~~to, ~~outstanding~~and ~~throughout~~intends ~~the~~to, ~~financial~~rely ~~statements~~on ~~and~~exemptions ~~footnotes~~from ~~thereto~~certain ~~have~~disclosure ~~been~~requirements. ~~restated~~For toso ~~give~~long ~~retroactive~~as ~~effect~~we toare ~~the~~an ~~12.125~~emerging ~~for~~growth ~~one~~company, ~~stock~~we ~~split.~~will not be required to:

~~Emerging Growth Company~~·

~~The~~have ~~Company qualifies as~~ an ~~“emerging~~auditor ~~growth~~report ~~company”~~on ~~under~~our ~~the~~internal ~~JOBS~~controls ~~Act.~~over Asfinancial areporting ~~result,~~pursuant ~~it is permitted~~ to, ~~and~~Section ~~intends~~404(b) ~~to,~~of ~~rely~~the onSarbanes-Oxley ~~exemptions from certain disclosure requirements. For so long as we are an emerging growth company, we will not be required to:~~Act;

~~have~~comply anwith any requirement that may be adopted by the Public Company Accounting Oversight Board regarding mandatory audit firm rotation or a supplement to the auditor’s report onproviding ~~our~~additional ~~internal~~information ~~controls~~about ~~over~~the ~~financial~~audit ~~reporting~~and ~~pursuant~~the tofinancial ~~Section~~statements ~~404~~(b)i.e., ofan ~~the~~auditor ~~Sarbanes-Oxley~~discussion ~~Act~~and analysis);

~~comply~~submit ~~with~~certain ~~any~~executive ~~requirement~~compensation ~~that~~matters ~~may be adopted by the Public Company Accounting Oversight Board regarding mandatory audit firm rotation or a supplement~~ to ~~the~~shareholder ~~auditor’s~~advisory ~~report providing additional information about the audit and the financial statements (i.e.~~votes, ansuch ~~auditor~~as ~~discussion~~“say-on-pay” and ~~analysis)~~“say-on-frequency;” and

~~submit~~disclose certain executive compensation ~~matters~~related toitems ~~shareholder~~such ~~advisory~~as ~~votes,~~the ~~such~~correlation asbetween ~~“say-on-pay”~~executive compensation and ~~“say-on-frequency;”~~performance and comparisons of the CEO’s compensation to median employee compensation.

·In addition, Section 107 of the JOBS Act also provides that an emerging growth company can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act for complying with new or revised accounting standards. In other words, an emerging growth company can delay the adoption of certain accounting standards until those standards would otherwise apply to private companies. The Company has elected to take advantage of the benefits of this extended transition period. The Company’s financial statements may, therefore, not be comparable to those of companies that comply with such new or revised accounting standards.

~~disclose~~The ~~certain~~Company ~~executive~~will ~~compensation~~remain ~~related~~an ~~items~~“emerging ~~such~~growth ascompany” ~~the~~for ~~correlation~~up ~~between~~to ~~executive~~five ~~compensation~~years, ~~and~~or ~~performance~~until ~~and comparisons of~~ the ~~CEO’s~~earliest ~~compensation to median employee compensation.~~of

In addition, Section 107 of the JOBS Act also provides that an emerging growth company can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act for complying with new or revised accounting standardsiv. In other words, an emerging growth company can delay the adoption of certain accounting standards until those standards would otherwise apply to private companies. The Company has elected to take advantage of the benefits of this extended transition period. The Company’s financial statements may, therefore, not be comparable to those of companies that comply with such new or revised accounting standards.

~~F-8~~the last day of the first fiscal year in which its total annual gross revenues exceed $1 billion,

~~The Company will remain an “emerging growth company” for up to five years, or until the earliest of~~v.

~~iv.~~the date that it becomes a “large accelerated filer” as defined in Rule 12b-2 under the Securities Exchange Act of 1934, which would occur if the market value of its ordinary shares that are held by non-affiliates exceeds $700 million as of the last business day of our most recently completed second fiscal quarter, or

~~the last day of the first fiscal year in which its total annual gross revenues exceed $1 billion,~~ vi.

vthe date on which it has issued more than $1 billion in non-convertible debt during the preceding three-year period.

~~the~~NOTE ~~date~~3 ~~that~~– itGOING becomes a “large accelerated filer” as defined in Rule 12b-2 under the Securities Exchange Act of 1934, which would occur if the market value of its ordinary shares that are held by non-affiliates exceeds $700 million as of the last business day of our most recently completed second fiscal quarter, or CONCERN

viThe accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America, which contemplates continuation of the Company as a going concern. The Company is in the development stage, has very limited capital and financing sources and has generated minimal cash flow from operations. These items raise substantial doubt about the Company’s ability to continue as a going concern without the attainment of additional sources of financing or profitable operations.

In view of these matters, realization of the ~~date~~Company’s onfinancial ~~which~~and itoperating ~~has~~objectives ~~issued~~is ~~more~~dependent ~~than~~upon $1the ~~billion~~Company’s inability ~~non-convertible~~to ~~debt~~meet ~~during~~its financial requirements through equity financing and sales of custom homes. These financial statements do not include adjustments relating to the ~~preceding~~recovery ~~three-year~~and ~~period~~classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue in existence.

NOTE 24 – ~~SUMMARY~~SHARE OFCAPITAL ~~SIGNIFICANT~~AND ~~ACCOUNTING~~RELATED ~~POLICIES~~PARTY TRANSACTIONS

~~Basis~~The Company is authorized to issue 200,000,000 shares of ~~Accounting~~common stock and 1,000,000 shares of preferred stock.

~~The~~See ~~Company’s~~Note ~~financial~~1 ~~statements~~for ~~are~~a ~~prepared~~description ~~using~~of transactions affecting common stock during the ~~accrual~~fiscal ~~method~~years ofended ~~accounting. The~~September ~~Company~~30, ~~has~~2015 ~~elected~~and a14 ~~fiscal~~and ~~year~~related ~~end~~party oftransactions ~~January~~with 31former and current members of management.

~~Cash~~At ~~Equivalents~~September 30, 2015, there were 90,250,000 shares of common stock outstanding.

~~For purposes of the balance sheet and statement of cash flows, the Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents.~~F-9

~~Stock~~NOTE 5 -~~based~~ ~~Compensation~~SUBSEQUENT EVENTS

~~The~~In ~~Company~~accordance ~~will~~with ~~follow Accounting Standards Codification (~~ASC) ~~718-10~~855, ~~Stock~~Subsequent ~~Compensation~~Events, ~~which addresses~~ the ~~accounting~~Company ~~for~~has ~~transactions~~evaluated insubsequent ~~which~~events anfrom ~~entity~~September ~~exchanges~~30, ~~its~~2015 ~~equity~~through ~~instruments~~January ~~for~~13, ~~goods or services~~2016, ~~with a primary focus on transactions in which an entity obtains employee services in share-based payment transactions. ASC 718-10 requires measurement of~~ the ~~cost of employee services received in exchange for an award of equity instruments based on the grant-~~date ~~fair value~~ of ~~the~~issuance ~~award (with limited exceptions). Incremental compensation costs arising from subsequent modifications~~ of ~~awards after~~ the ~~grant~~audited ~~date~~financial ~~must~~statements beand ~~recognized.~~has ~~The~~determined ~~Company~~it ~~has~~does not ~~adopted~~have aany ~~stock~~material ~~option~~subsequent ~~plan~~events ~~and~~to ~~has~~disclose ~~not~~except ~~granted~~for ~~any~~the ~~stock~~following: ~~options.~~

~~Use of Estimates and Assumptions~~·

~~Preparation~~In ofDecember 2015, the ~~financial~~Company ~~statements~~entered ininto ~~conformity~~an agreement with ~~accounting~~another ~~principles~~company ~~generally~~whereby ~~accepted~~the other company agreed to purchase land in Alpharetta, GA on which the ~~United~~Company ~~States~~will ~~requires~~build ~~management~~and sell condominiums. When the condominiums are sold, the collective proceeds will be used to ~~make~~pay ~~estimates~~all ~~and~~of ~~assumptions~~the ~~that~~Company’s ~~affect~~direct ~~certain~~and ~~reported~~indirect ~~amounts~~construction costs and ~~disclosures. Accordingly,~~the ~~actual~~other ~~results~~company’s ~~could~~cost ~~differ~~for ~~from~~the ~~those~~land ~~estimates~~(estimated to approximate $540,000). ~~The~~ ~~Company~~After ~~has~~all ~~adopted~~costs ~~the~~are ~~provisions~~covered, ofprofits, ~~ASC~~if ~~260~~any, will be split equally by the two parties.

~~Earnings (Loss) per Share~~·

~~Net~~The ~~loss~~Company ~~per~~entered ~~common~~into ~~share~~a isbank ~~computed~~loan ~~pursuant~~agreement tofor ~~ASC~~proceeds ~~260-10-45.~~up ~~Basic~~to ~~and~~$1,000,000 ~~diluted~~of ~~net~~which ~~income~~$350,000 ~~per~~was ~~common~~drawn ~~share~~down ~~has~~to ~~been~~commence ~~calculated~~construction byof ~~dividing~~ the ~~net~~condominium ~~income~~project. ~~for~~Harry ~~the~~A. ~~period~~Beecham, byBrent ~~the~~A. ~~basic~~Beecham, and ~~diluted~~Michael ~~weighted~~R. ~~average~~Beecham ~~number~~have ofpersonally ~~common~~guaranteed ~~shares~~the ~~outstanding~~loan ~~assuming~~and ~~that~~ the ~~Company~~land ~~incorporated~~on aswhich of the ~~beginning~~project ofwill ~~the~~be ~~first~~built ~~period~~has ~~presented.~~been ~~There~~pledged ~~were no dilutive shares outstanding~~ as ~~of January 31, 2015~~collateral.

~~Income Taxes~~·

The Company ~~adopted~~entered ~~section~~into ~~740-10-25~~three ofexecuted ~~the~~contracts ~~FASB Accounting Standards Codification (“Section 740-10-25”). Section 740-10-25 addresses the determination of whether tax benefits claimed or expected~~ to beserve ~~claimed on~~ a ~~tax~~general ~~return~~contractor should be recorded in the financial statements. Under Section 740-10-25, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on ~~examination~~three byprojects ~~the~~with ~~taxing~~estimated ~~authorities,~~total ~~based~~revenue ~~on the technical merits of the position. The tax benefits recognized~~ in ~~the~~excess ~~financial statements from such a position should be measured based on the largest benefit that has a greater than 50% likelihood~~ of ~~being realized upon ultimate settlement. Section 740-10-25 also provides guidance on de-recognition~~$1, ~~classification~~400, ~~interest and penalties on income taxes, accounting in interim periods and requires increased disclosures~~000. ~~The Company had no material adjustments to its liabilities for unrecognized income tax benefits according to the provisions of Section 740-10-25.~~

~~No provision was made for Federal income tax.~~ F-10

F-9

Revenue Recognition

The Company follows ASC 605-10-S99-1 for revenue recognition. The Company will recognize revenue when it is realized or realizable and earned less estimated future doubtful accounts. The Company considers revenue realized or realizable and earned when all of the following criteria are met: (i) persuasive evidence of an arrangement exists, (ii) the services have been rendered to the customer, (iii) the sales price is fixed or determinable, and (iv) collectability is reasonably assured.

Fair Value of Financial Instruments

The carrying amounts of the Company’s financial assets and liabilities, such as accrued liabilities, approximate their fair values because of the short maturity of these instruments.

Subsequent Events

The Company follows the guidance in ASC 855-10-50 for the disclosure of subsequent events. The Company evaluates subsequent events from the date of the balance sheet through the date when the financial statements are issued. Pursuant to ASU 2010-09 of the FASB Accounting Standards Codification, the Company as an SEC filer considers its financial statements issued when they are widely distributed to users, such as through filing them with the SEC on the EDGAR system.

Recently Issued Accounting Pronouncements

The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

NOTE 3 – GOING CONCERN

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As reflected in the accompanying financial statements, the Company has no financial resources and has generated very limited revenue through January 31, 2015.

While the Company is attempting to generate additional revenues, the Company’s cash position may not be sufficient to support the Company’s daily operations. Management believes that the actions presently being taken to increase the number of seminars given, which includes attempting to break into the market in the United States, has a realistic chance of succeeding. While the Company believes in the viability of its strategy to increase revenues and in its ability to raise additional funds, there can be no assurances to that effect. The Company’s ability to continue as a going concern is dependent upon its ability to achieve profitable operations or obtain adequate financing.

The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

NOTE 4 – SHARE CAPITAL AND RELATED PARTY TRANSACTIONS

The Company is authorized to issue 200,000,000 shares of common stock and 1,000,000 shares of preferred stock.

On June 14, 2013, the Company agreed to issue 2,000,000 shares of its common stock that had been registered in its Registration Statement on Form S-1 which was declared effective on June 12, 2013 to satisfy consulting fee expenses of $20,000 due to an unrelated third party.

See Note 1 for a description of transactions affecting common stock during the year ended January 31, 2015 and related party transactions with former and current members of management At January 31, 2015, there were 90,250,000 shares of common stock outstanding.

NOTE 5 - SUBSEQUENT EVENTS

In accordance with ASC 855, Subsequent Events, the Company has evaluated subsequent events from January 31, 2015 through April 27, 2015, the date of issuance of the audited financial statements and has determined it does not have any material subsequent events to disclose.

F-10

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