UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-K

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

For the fiscal year ended: December 31, ~~2017~~2018

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

For the transition period from ~~_______________________to~~____________to ~~_______________________~~____________

Commission File ~~No.~~Number: 001-~~34713~~34714

~~Western~~Zhong ~~Lucrative~~Ya ~~Enterprises,~~International ~~Inc.~~Limited

Iowa		26-3045445
(State or other jurisdiction of incorporation or organization)		(I.R.S. Employer Identification Number)

(Exact name of registrant as specified in its charter)

Nevada		26-3045445
(State or other jurisdiction of		(I.R.S. Employer
incorporation or organization)		Identification Number)

64 North Pecos Road, Suite 900

Henderson, ~~Nevada~~NV 89074

(Address ~~and telephone number~~ of principal executive ~~offices~~office and zip code)

~~Securities registered pursuant to Section 12~~(b702) ~~of the Act: None~~472-5066

(Registrant’s telephone number, including area code)

Securities registered pursuant to Section 12(b) of the Act: N/A

Securities registered pursuant to Section 12(g) of the Act: Common stock, par value $0.001 per share

Indicate by check mark ~~whether~~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 preceding 12 months (or for such shorter period that the ~~registrant~~issuer aswas required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. ~~Yes [X] No [ ]~~

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

Indicate by check mark ifwhether ~~disclosure~~the ofregistrant ~~delinquent~~has ~~filers~~submitted ~~pursuant~~electronically toevery ~~Item~~Interactive ~~405~~Data ofFile ~~Regulation~~required ~~S-K~~to ~~is not contained herein, and will not~~ be ~~contained,~~submitted pursuant to ~~the~~Rule ~~best~~405 of ~~registrant's~~Regulation ~~knowledge,~~S-T in(§ ~~definitive~~232.405 ~~proxy~~of orthis ~~information~~chapter) ~~statements~~during ~~incorporated~~the bypreceding ~~reference~~12 inmonths ~~Part~~(or ~~III~~for ofsuch ~~this~~shorter ~~Form~~period ~~10-K~~that orthe ~~any~~registrant ~~amendment~~was required to ~~this~~submit ~~Form~~such ~~10-K~~files). ~~[ ]~~

~~Indicate~~Yes by[X] ~~check~~No mark whether the registrant is a large accelerated filer, an accelerated filer, or a non-accelerated filer. See definition of "accelerated filer and large accelerated filer" in Rule 12b-2 of the Exchange Act. (Check one):[ ]

~~Large~~Indicate ~~accelerated~~by ~~filer~~check [mark ]if ~~Accelerated~~disclosure ~~filer~~of [delinquent ]filers ~~Non~~pursuant to Item 405 of Regulation S-~~accelerated~~K ~~filer~~(§ [229.405 ]of ~~Smaller~~this ~~reporting~~chapter) ~~company~~is ~~[X]~~not ~~Emerging~~contained ~~growth~~herein, ~~company~~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 shell company (as defined in Rule 12b-2 of the Act) Yes [X] No [ ]

IfIndicate ~~an emerging growth company, indicate~~ by check mark ifwhether the registrant ~~has~~is ~~elected~~a ~~not~~large toaccelerated ~~use~~filer, ~~the~~an ~~extended~~accelerated ~~transition~~filer, ~~period~~a ~~for~~non-accelerated ~~complying~~filer, ~~with~~smaller ~~any~~reporting ~~new~~company, or ~~revised~~an ~~financial~~emerging ~~accounting~~growth ~~standards~~company. ~~provided~~See ~~pursuant~~definitions toof ~~Section~~“large ~~13(a)~~accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

~~Yes~~Large accelerated filer [ ] NoAccelerated filer [ ] Non-accelerated filer [X] Smaller reporting company [X] Emerging growth company [ ]

AsIf ofan ~~December~~emerging ~~31,~~growth ~~2017~~company, ~~there~~indicate ~~was~~by nocheck ~~active~~mark ~~trading~~if ~~market for~~ the ~~issuer's~~registrant ~~common~~has ~~stock,~~elected ~~$.001~~not ~~par~~to ~~value~~use ~~and therefore~~ the ~~value~~extended oftransition ~~shares~~period ~~held~~for bycomplying ~~affiliates~~with ~~cannot~~any benew ~~ascertained.~~or ~~The~~revised ~~number~~financial ofaccounting ~~shares~~standards ~~outstanding~~provided ofpursuant ~~the~~to ~~issuer's~~Section ~~common~~13(a) ~~stock, $.001 par value, as~~ of ~~April~~the ~~17,~~Exchange ~~2018 was 18,735,000 shares~~Act. [ ]

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

Yes [X] No [ ]

As of June 29, 2018, there was no active trading market for the registrant’s common stock and therefore the value of shares held by non-affiliates cannot be ascertained.

The number of shares outstanding of the registrant’s common stock, $0.001 par value, as of March 31, 2019 was 1,805,000 shares.

Documents Incorporated by Reference: None.

TABLE OF CONTENTS

	PART I
Item 1	Business	4
Item 1A	Risk Factors	5
Item 1B	Unresolved Staff Comments	5
Item 2	Properties	5
Item 3	Legal Proceedings	5
Item 4	Mine Safety Disclosures	5
	PART II
Item 5	Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities	6
Item 6	Selected Financial Data	6
Item 7	Management'’s Discussion and Analysis orof Financial Condition and Results of Operations	6
Item 7A	Quantitative and Qualitative Disclosures about Market Risk	8
Item 8	Financial Statements and Supplementary Data	8
Item 9	Changes Inin and Disagreements with Accountants on Accounting and Financial Disclosure	8
Item 9A	Controls and Procedures	8
Item 9B	Other Information	9
	PART III
Item 10	Directors, Executive Officers, ~~Promoters~~ and ~~Control~~Corporate ~~Persons; Compliance with Section 16(a) of the Exchange Act~~Governance.	10
Item 11	Executive Compensation	11
Item 12	Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters	11
Item 13	Certain Relationships, Related Transactions and Director Independence	1211
Item 14	Principal Accountant Fees and Services	12
	PART IV
Item 15	Exhibits and Financial Statement Schedules	12
Item 16	Form 10-K Summary	1213

FORWARD-LOOKING STATEMENTS

This annual report contains forward-looking statements. These statements relate to future events or our future financial performance. These statements often can be identified by the use of terms such as "may," "will," "expect," "believe," "anticipate," "estimate," "approximate" or "continue," or the negative thereof. We intend that such forward-looking statements be subject to the safe harbors for such statements. We wish to caution readers not to place undue reliance on any such forward-looking statements, which speak only as of the date made. Any forward-looking statements represent management's best judgment as to what may occur in the future. However, forward-looking statements are subject to risks, uncertainties and important factors beyond our control that could cause actual results and events to differ materially from historical results of operations and events and those presently anticipated or projected. We disclaim any obligation subsequently to revise any forward-looking statements to reflect events or circumstances after the date of such statement or to reflect the occurrence of anticipated or unanticipated events.

As used in this annual report, the terms "we", "us", "our", "the Company", mean Western Lucrative Enterprises, Inc.., unless otherwise indicated.

All dollar amounts refer to US dollars unless otherwise indicated.

PART I

Cautionary Statement Regarding Forward Looking Statements

The discussion contained in this Annual Report on Form 10-K contains “forward-looking statements” within the meaning of Section 27A of the Securities Act of 1933, as amended (the “Securities Act”), and Section 21E of the Securities Exchange Act of 1934, as amended (the “Exchange Act”). Any statements about our expectations, beliefs, plans, objectives, assumptions or future events or performance are not historical facts and may be forward-looking. These statements are often, but not always, made through the use of words or phrases like “anticipate,” “estimate,” “plans,” “projects,” “continuing,” “ongoing,” “target,” “expects,” “management believes,” “we believe,” “we intend,” “we may,” “we will,” “we should,” “we seek,” “we plan,” the negative of those terms, and similar words or phrases. We base these forward-looking statements on our expectations, assumptions, estimates and projections about our business and the industry in which we operate as of the date of this Form 10-K. These forward-looking statements are subject to a number of risks and uncertainties that cannot be predicted, quantified or controlled and that could cause actual results to differ materially from those set forth in, contemplated by, or underlying the forward-looking statements. Statements in this Form 10-K describe factors that could contribute to or cause these differences. Actual results may vary materially from those anticipated, estimated, projected or expected should one or more of these risks or uncertainties materialize, or should underlying assumptions prove incorrect. Because the factors discussed in this Form 10-K could cause actual results or outcomes to differ materially from those expressed in any forward-looking statement made by us or on our behalf, you should not place undue reliance on any such forward-looking statement. New factors emerge from time to time, and it is not possible for us to predict which will arise. In addition, we cannot assess the impact of each factor on our business or the extent to which any factor, or combination of factors, may cause actual results to differ materially from those contained in any forward-looking statement. Except as required by law, we undertake no obligation to publicly revise our forward-looking statements to reflect events or circumstances that arise after the date of this Form 10-K or the date of documents incorporated by reference herein that include forward-looking statements.

Our financial statements are stated in United States Dollars (US$) and are prepared in accordance with United States Generally Accepted Accounting Principles.

In this Form 10-K, unless otherwise specified, all dollar amounts are expressed in United States dollars.

As used in this Form 10-K and unless otherwise indicated, the terms “we”, “us,” “our” and the “Company” mean Zhong Ya International Limited, unless otherwise indicated.

ITEM 1. BUSINESS

CORPORATE BACKGROUND

Western Lucrative Enterprises, Inc. was incorporated pursuant to the laws of the State of Iowa on July 14, 2008.

Our Business

WeOur ~~are~~original ~~a company whose~~ business plan iswas to develop an online landscape design construction and consulting business to service do-it-yourself individuals and companies. ~~who~~Due ~~want~~ to ~~beautify~~financial ~~their~~limitations, ~~home~~our oroperations ~~business~~have ~~without~~been ~~the~~limited ~~cost~~to ~~and~~conceptual ~~disruption of designers/architects/construction workers~~planning.

~~The~~Our ~~World~~current ~~Wide~~business ~~Web~~plan ~~has~~is ~~become~~to anseek ~~economical~~new ~~distribution~~business ~~channel~~opportunities or to engage in a business combination with another company. WeThe ~~plan~~analysis toof ~~leverage~~new ~~the~~business ~~technological~~opportunities ~~innovations~~will be undertaken by or under the supervision of the ~~Internet~~Company’s tomanagement. ~~offer~~As ~~our~~of ~~services~~the todate ~~clients~~of this filing, tothe ~~communicate~~Company ~~directly~~has ~~with~~not ~~them,~~entered tointo ~~provide~~any ~~consulting~~definitive ~~and~~agreement ~~design~~with ~~services~~any party, tonor ~~advertise~~have ~~our~~there ~~designs~~been ~~books,~~any tospecific ~~sell~~discussions ~~designs,~~with ~~and~~any topotential ~~perform~~business ~~all~~combination ~~necessary~~candidate ~~financial~~regarding ~~transactions~~business ~~electronically.~~opportunities for the Company.

~~Due~~Corporate to financial limitations, our operations to date have been limited to conceptual planning. We are now considering alternative business directions that can maximize shareholder value such as acquisitions. To date the Company and its officers and directors have not had any contract or discussions with any target acquisition or with the owners or representatives of any target acquisitionsBackground

~~Proprietary~~Zhong ~~Rights~~Ya International Limited was incorporated under the name “Western Lucrative Enterprises, Inc.” (“WLUC”) pursuant to the laws of the State of Iowa on July 14, 2008. In May 2018, WLUC formed a wholly-owned subsidiary, a Nevada corporation under the name of Zhong Ya International Limited (“Zhong Ya”). Effective July 3, 2018, WLUC was merged into Zhong Ya, with Zhong Ya being the surviving entity. In connection with the merger, each 100 outstanding shares of common stock of WLUC was exchanged for 1 share of common stock of Zhong Ya. This Form 10-K gives retroactive effect to the share exchange.

WeFebruary ~~currently~~2018 ~~have~~Change noof ~~proprietary rights.~~Control

~~Our~~The ~~Research~~Company entered into a debt assumption and ~~Development~~conversion agreement, dated January 31, 2018, pursuant to which $30,815 in accounts payables and accrued expenses owed to Magellan Capital Partners (“Magellan”) were converted into 102,300 shares of the Company’s common stock, par value $0.001 per share (“Common Stock”), issued to a designee of Magellan.

We are not currently conducting any research and development activities.

On January 31, 2018, a stock purchase agreement (the “SPA”) was entered by and among Dempsey Mork, Tonbridge, LLC and Magellan Capital Corp. 401K Profit Sharing Plan (or MCC Profit Sharing Plan), as sellers, and Wenjian Liu, as buyer. Pursuant to the SPA, the buyer paid consideration of $325,000 in cash. The purchase and sale of 169,300 shares of Common Stock as contemplated by the SPA (the “Purchase”) closed on February 12, 2018 and Wenjian Liu became the controlling shareholder of the Company and owns 90.4% of the Common Stock of the Company.

Merger with Zhong Ya, Name Change, Reverse Stock Split

On June 1, 2018, the Company entered into an Agreement and Plan of Merger (“Merger Agreement”) with Zhong Ya, a Nevada corporation incorporated on May 25, 2018 and a wholly-owned subsidiary of the Company. Pursuant to the Merger Agreement, the Iowa entity merged with and into Zhong Ya (the “Merger”), the separate existence of the Iowa entity ceased and Zhong Ya survived the Merger and continues to be governed by the laws of the State of Nevada. The name of the surviving company is Zhong Ya International Limited. Upon completion of the Merger, each one hundred (100) shares of Common Stock of the Company, par value $0.001 per share, issued and outstanding immediately prior to the effective time of the Merger were canceled and converted automatically into one (1) share of common stock of Zhong Ya, par value $0.001 per share (“Zhong Ya Shares”). Pursuant to the Merger Agreement, if the total number of shares a shareholder holds of the Company’s Common Stock is not evenly divisible by one hundred (100), that shareholder will receive an additional whole share of Zhong Ya Shares. This Form 10-K gives retroactive effect to the share exchange.

The Company filed Articles of Merger with the State of Nevada on July 2, 2018 and with the State of Iowa on July 3, 2018. The Merger became effective on July 3, 2018. Since the effective date of the Merger, the Company has been governed by the Articles of Incorporation and Bylaws of Zhong Ya.

On September 28, 2018, the Company effected a change in the Company’s name from “Western Lucrative Enterprises, Inc.” to “Zhong Ya International Limited”.

Employees

As of December 31, ~~2017~~2018, we have no employees other than our sole officer and director ~~and one additional director~~. We anticipate that we will not hire any employees in the next twelve months, unless we generate significant revenues, raise capital, or make a complete change of course from our current business plan.

ITEM 1A. RISK FACTORS

Not applicable.

ITEM 1B. UNRESOLVED STAFF COMMENTS

None.

ITEM 2. PROPERTIES

We do not own any property.

ITEM 3. LEGAL PROCEEDINGS

We are not currently involved in any legal proceedings and we are not aware of any pending or potential legal actions.

ITEM 4. MINE SAFETY DISCLOSURES

Not applicable.

PART II

(a) Market Information. Our Common Stock has been approved to trade on the OTC Bulletin Board. To date there has been no trading in our shares. No assurance can be given that any market for our Common Stock will ever develop.

~~(b)Increase~~Our inCommon ~~Authorized~~Stock ~~Share~~is ~~Capital.~~quoted Onon ~~November~~the ~~23,~~OTC ~~2010~~Pink Tier of the ~~Shareholders~~OTC ~~approved~~Markets anGroup, ~~increase~~Inc. inunder the ~~Authorized~~symbol ~~Share~~“ZYJT.” ~~Capital~~There ~~from~~has ~~75,000,000~~been tono ~~750,000,000~~trading in our shares of Common Stock. AWe ~~Definitive~~cannot ~~Form~~assure ~~14C~~you ~~report~~that ~~was~~there ~~filed~~will ~~with~~be a market in the ~~SEC~~future onfor ~~December~~our ~~17,~~Common ~~2010~~Stock.

(cb) Holders. ~~As of, December 31, 2017 there were 42 shareholders of all of our issued and outstanding shares of Common Stock.~~

~~ITEM~~As 6.of ~~SELECTED~~March ~~FINANCIAL~~31, ~~DATA~~2019, there were 43 shareholders of all of our issued and outstanding shares of Common Stock.

~~As a smaller reporting company, as defined in Rule 12b-2 of the Securities Exchange Act of 1934, as amended~~ (~~the "Exchange Act"~~c), ~~we are not required to provide the information required by this item~~Dividends.

~~ITEM~~We 7.have ~~MANAGEMENT'S~~not ~~DISCUSSION~~paid ~~AND~~or ~~ANALYSIS~~declared OFany ~~FINANCIAL~~dividends ~~CONDITION~~on ~~AND~~our ~~RESULTS~~Common OFStock ~~OPERATIONS~~to date and we do not anticipate paying cash dividends in the foreseeable future.

~~Certain statements in this report and elsewhere~~ (~~such as in other filings by the Company with the Securities and Exchange Commission ("SEC"~~d), ~~press releases, presentations by the Company of its management and oral statements) may constitute "forward-looking statements" within the meaning of the Private~~ Securities ~~Litigation~~Authorized ~~Reform~~for ~~Act~~Issuance ofUnder ~~1995.~~Equity ~~Words~~Compensation such as "expects," "anticipates," "intends," "plans," "believes," "seeks," "estimates," and "should," and variations of these words and similar expressions, are intended to identify these forward-looking statementsPlans. Actual results may materially differ from any forward-looking statements. Factors that might cause or contribute to such differences include, among others, competitive pressures and constantly changing technology and market acceptance of the Company's products and services. The Company undertakes no obligation to publicly release the result of any revisions to these forward-looking statements, which may be made to reflect events or circumstances after the date hereof or to reflect the occurrence of unanticipated events.

~~Western~~We ~~Lucrative~~currently ~~Enterprises,~~do ~~Inc.~~not ~~was incorporated on July 14, 2008. As of the date of this document, we~~ have ~~generated~~any noequity ~~revenues~~compensation ~~and substantial expenses~~plans. ~~This resulted in a net loss of $123,432 since inception, which is attributable to general and administrative expenses.~~

On(e) ~~August~~Recent ~~17,~~Sales ~~2010, Due to his impending retirement, Mr. Randall Baker resigned his position as the sole officer~~ of ~~the~~Unregistered ~~company and moved to a different State, although unable to participate in any day to day duties he remained as a director~~Securities. Mr. Neville Pearson replaced Mr. Baker as the sole officer, and was also appointed a director. This information was previously reported on a Current Report on Form 8-K. Since incorporation, we have financed our operations primarily through minimal initial capitalization.

WeOn doNovember ~~not~~19, ~~expect~~2018, we issued 1,617,650 shares of Common Stock of the Company as compensation to ~~conduct~~Mr. ~~any~~Wenjian ~~research~~Liu for his services as the Chief Executive Officer and ~~development~~director of the Company from February 2018 to October 2018, which compensation expense was recognized for $504,707 for these shares. The Common Stock was issued in reliance upon an exemption from the registration requirements of the Securities Act, as set forth in Section 4(a)(2) of the Securities Act.

WeITEM do6. ~~not~~SELECTED ~~own~~FINANCIAL ~~any plant or equipment.~~DATA

~~Our~~As ~~management~~a ~~does~~smaller ~~not~~reporting ~~anticipate~~company, ~~any~~as ~~significant~~defined ~~changes~~ in ~~the~~Rule ~~number~~12b-2 of ~~employees in~~ the ~~next~~Securities 12Exchange ~~months.~~Act ~~Currently~~of 1934, weas ~~believe~~amended (the ~~services~~“Exchange ~~provided~~Act”), bywe ~~our~~are ~~officers~~not ~~and~~required ~~directors~~to ~~are~~provide ~~sufficient~~the atinformation required by this ~~time~~item.

WeITEM ~~have not paid for expenses on behalf of any director~~7. ~~Additionally,~~MANAGEMENT’S weDISCUSSION ~~believe~~AND ~~that~~ANALYSIS ~~this~~OF ~~practice~~FINANCIAL ~~will~~CONDITION ~~not~~AND ~~materially~~RESULTS ~~change~~OF OPERATIONS.

6Overview

InThe ~~2010,~~Company wewas ~~engaged~~incorporated ~~Millennium~~under ~~Group, Inc. to assist~~ the ~~Company~~name ~~with~~“Western ~~new~~Lucrative ~~business strategies and options. Millennium Group is a consulting services firm owned and managed by Jonathan Mork~~Enterprises, 51Inc.” Apursuant ~~pension~~to ~~plan of which his father, Dempsey Mork, is a beneficiary is~~ the ~~owner~~laws of ~~Orion~~the ~~Investment,~~State ~~which owns more than 5%~~ of ~~our~~Iowa ~~stock.~~on WeJuly ~~issued to Millennium Group a $10~~14,~~000~~ ~~convertible note as a non-refundable retainer to Millennium Group~~2008. WeEffective ~~also~~July ~~agreed~~3, ~~to pay $400~~2018,~~000~~ ~~to Millennium if it is able to introduce a major acquisition to~~ the Company. ~~The~~reincorporated ~~note was due and payable to Millennium~~ in ~~two~~Nevada ~~years,~~from ~~and bears a 5% interest rate which shall accrue annually and be payable at maturity~~Iowa. ~~At Millennium’s election, this note and any accrued interest can be retired at any earlier time by conversion into common shares.~~ The ~~note~~purposes isfor ~~convertible~~which ~~into 4.0% of~~ the Company’s ~~fully~~was ~~diluted~~organized ~~common~~were ~~shares~~internet atsale ~~the time~~ of ~~conversion,~~landscape ~~with~~design ~~full~~which ~~anti-dilution~~never ~~protection~~commenced ~~(not adjusted for splits or new issuances)~~operations. ~~The Company has also agreed that any shares issued under this note will have piggyback registration rights. The Board of Directors of the Company has approved and ratified the terms of this note.~~

~~OFF-BALANCE~~The ~~SHEET~~Company ~~ARRANGEMENTS~~entered into a debt assumption and conversion agreement, dated as of January 31, 2018, pursuant to which $30,815 in accounts payables and $3,723 of accrued interest owed to Magellan were converted into 102,300 shares of the Company’s Common Stock, issued to a designee of Magellan.

WeOn doJanuary ~~not~~31, ~~have~~2018, ~~any~~a ~~off-balance~~stock ~~sheet~~purchase ~~arrangements~~agreement (“SPA”) was entered by and among Dempsey Mork, Tonbridge, LLC and Magellan Capital Corp. 401K Profit Sharing Plan (or MCC Profit Sharing Plan), as sellers, and Wenjian Liu, as buyer. Pursuant to the SPA, the buyer paid consideration of $325,000 in cash. The purchase and sale of 169,300 shares of Common Stock as contemplated by the SPA closed on February 12, 2018 and Wenjian Liu became the controlling shareholder of the Company and owns 90.4% of the Common Stock of the Company.

~~RESULTS OF OPERATIONS~~6

~~The~~On June 1, 2018, the Company ~~has~~entered ~~earned~~into noa ~~revenue~~Merger orAgreement ~~profits~~with toZhong ~~date~~Ya, a Nevada corporation incorporated on May 25, 2018 and a wholly-owned subsidiary of the Company. ~~anticipates~~Pursuant ~~that~~to itthe ~~will~~Merger ~~continue~~Agreement, the Iowa entity merged with and into Zhong Ya, the separate existence of the Iowa entity ceased and Zhong Ya survived the Merger and continues to ~~incur~~be ~~net~~governed ~~losses~~by ~~for~~the laws of the ~~foreseeable~~State ~~future~~of Nevada. The ~~Company~~name ~~incurred~~of athe ~~net~~surviving ~~loss~~company is Zhong Ya International Limited. Upon completion of $5the Merger,~~625~~ ~~for~~each ~~the~~one ~~year~~hundred ~~ended~~(100) ~~December~~shares 31of Common Stock of the Company, ~~2017~~par value $0.001 per share, asissued ~~compared~~and outstanding immediately prior to athe ~~net~~effective ~~loss~~time of ~~$6,430~~the ~~for~~Merger ~~2016.~~were ~~From~~canceled ~~the~~and ~~date~~converted automatically into one (1) share of ~~inception~~common ~~July~~stock ~~14,~~of ~~2008~~Zhong Ya, topar ~~Dec~~value $0.001 31per share (“Zhong Ya Shares”). Pursuant to the Merger Agreement, ~~2017~~if the ~~Company~~total ~~lost~~number of shares a ~~total~~shareholder holds of ~~$123,432.~~the ~~Most~~Company’s ~~labor~~Common ~~and~~Stock ~~services~~is ~~have~~not ~~been~~evenly ~~compensated~~divisible ~~with~~by ~~issuances~~one ofhundred ~~stock~~(100), ~~and~~that ~~convertible~~shareholder ~~notes~~will ~~payable~~receive an additional whole share of Zhong Ya Shares.

~~Liquidity~~The Company filed Articles of Merger with the State of Nevada on July 2, 2018 and ~~Capital~~with ~~Resources~~the State of Iowa on July 3, 2018. The Merger became effective on July 3, 2018. Since the effectiveness of the Merger, the Company has been governed by the Articles of Incorporation and Bylaws of Zhong Ya.

~~The~~On ~~Company~~September ~~has~~28, ~~financed its expenses and costs thus far through financing and through the increase in its accounts payable~~2018, ~~payments made by others for~~ the ~~company~~Company ~~and~~effected bya ~~the~~change ~~settlement~~in of the ~~payable amounts with shares of common stock of the~~ Company.’s Asname offrom ~~December~~“Western ~~31,~~Lucrative ~~2017~~Enterprises, ~~the~~Inc.” ~~Company had a cash of $0 compared~~ to ~~cash~~“Zhong ofYa $0International ~~as of December 31, 2016~~Limited”.

~~For~~Results ~~the most recent fiscal year, 2016, the Company showed a loss in the amount~~ of $5,625 and a loss of $6,430 for 2016. The loss in the current year arose from the accrual of interest on the Notes Payable and the accrued Audit Fee. The earlier years’ losses are a result of organizational expenses, professional fees and expenses associated with setting up a Company structure in order to begin implementing its business plan.Operations

The ~~2013,~~Company ~~2014,~~has ~~2015,~~earned ~~2016~~no revenue or profits to date, and ~~2017~~the ~~audit~~Company ~~fees~~anticipates ~~are~~that ~~also~~it ~~accrued~~will continue to incur net losses for the foreseeable future. Our financial statements have been prepared assuming that we will continue as a going concern and, ~~payable~~accordingly, do not include adjustments relating to the ~~major~~recoverability ~~shareholder~~and realization of assets and~~/or~~ ~~The~~classification ~~Company’s~~of ~~Auditor~~liabilities ~~(if~~that ~~not~~might ~~yet~~be ~~paid~~necessary ~~directly~~should bywe ~~the~~be ~~major~~unable ~~shareholder).~~to continue in operation.

~~During~~Our net loss for the ~~period~~year ~~from~~ended ~~July~~December 1431, ~~2008~~2018 ~~(date~~was $536,111, compared to a loss of ~~inception)~~$5,625 ~~through~~during ~~Dec.~~the year ended December 31, 2017,. The increase in loss was due to the ~~Company~~compensation ~~has~~expenses ~~incurred~~recognized ~~accumulated~~for ~~net~~the ~~loss~~shares of ~~$123,432~~Common ~~and~~Stock ~~has~~we ~~not~~issued ~~attained~~our ~~profitable~~sole ~~operations~~director and officer. ~~The~~Our ~~Company~~general isand ~~dependent~~administrative ~~upon~~expenses ~~obtaining~~represent ~~adequate~~fees ~~financing~~paid tofor ~~enable~~legal itand toaccounting ~~pursue~~services ~~its~~in ~~business~~connection ~~plan~~with our public company reporting obligations. We did not generate any revenue during these periods and ~~manage~~do ~~its~~not ~~operations~~expect soto ~~that~~generate ~~they~~revenue ~~are~~for ~~profitable~~the foreseeable future.

~~The~~We ~~Company~~do ~~has~~not ~~limited~~expect ~~financial~~to ~~resources~~conduct ~~available,~~any ~~which~~research ~~has~~and ~~had~~development. anWe ~~adverse~~do ~~impact~~not onown ~~the~~any ~~Company's~~plant ~~liquidity,~~or ~~activities and operations~~equipment. ~~There~~Our ismanagement nodoes ~~assurance~~not ~~that~~anticipate ~~the~~any ~~Company~~significant ~~will~~changes bein ~~able~~the tonumber ~~raise~~of ~~sufficient~~employees ~~funding~~in ~~to enhance~~ the ~~Company's~~next ~~financial~~twelve ~~resources~~months, ~~sufficiently~~unless towe ~~generate~~find ~~volume~~a ~~for~~business ~~the~~combination ~~Company~~target. Currently, orwe tobelieve ~~engage~~the inservices ~~any~~provided ~~significant~~by ~~research~~our officer and ~~development,~~director orare ~~purchase~~sufficient ~~plant~~at orthis ~~significant equipment~~time.

~~Management~~Liquidity ~~has been successful in raising sufficient funds to cover the Company's compliance expenses including the cost of auditing~~ and ~~filing~~Capital required documents for 2017. The Company as a whole may continue to operate at a loss for an indeterminate period thereafter. The Company will continue to identify new financial partners and investors. However, it may determine that it cannot raise sufficient capital to support its business on acceptable terms, or at all. Accordingly, there can be no assurance that any additional funds will be available on terms acceptable to the Company or at all. As of Dec. 31, 2017, the company was authorized to issue 750,000,000 shares of common stock.Resources

~~Commitments~~We expect we will require additional capital to meet our long-term operating requirements. We expect to finance our operations through advances from shareholders, and the sale of equity or debt securities until we consummate a business combination. We currently have a limited amount of cash and will need additional capital in order to continue operating and to acquire an operating business. Additional issuances of equity or convertible debt securities will result in dilution to our current shareholders. Further, such securities might have rights, preferences or privileges senior to our Common Stock. Additional financing may not be available upon acceptable terms, or at all. If adequate funds are not available or are not available on acceptable terms, we may not be able to take advantage of prospective new business endeavors or opportunities, which could significantly and materially restrict our business operations.

WeThe dofinancial ~~not~~statements have ~~any~~been ~~commitments~~prepared assuming that we will continue as a going concern, which ~~are~~contemplates ~~required~~that towe bewill ~~disclosed~~realize our assets and satisfy our liabilities and commitments in ~~tabular~~the ~~form~~ordinary ascourse of ~~Dec~~business. ~~31, 2017.~~

7As of December 31, 2018 and 2017, our total assets were $0. As of December 31, 2018, our total liabilities were $37,404 compared to $40,538 in total liabilities at December 31, 2017. As of December 31, 2018, total liabilities were comprised of $10,203 in accounts payable and accrued expenses and $27,201 in related party payables. As of December 31, 2017, total liabilities were comprised of $36,815 in accounts payable and accrued expenses and $3,723 in accrued interest.

~~Subsequent~~Stockholders’ ~~Events~~deficit was $37,404 as of December 31, 2018 compared to $40,538 as of December 31, 2017.

~~The~~Off-Balance ~~Company's~~Sheet ~~management has performed subsequent events procedures through April 17, 2018, which is the date the financial statements were available to be issued.~~ Arrangements

~~The~~We ~~Company~~have not entered into aany ~~debt~~off-balance ~~assumption~~sheet ~~and~~arrangements ~~conversion~~that ~~agreement,~~have ~~dated~~or asare ofreasonably ~~January~~likely ~~31,~~to ~~2018,~~have ~~pursuant~~a tocurrent ~~which~~or ~~$30,815~~future ineffect ~~accounts~~on ~~payables~~our ~~and~~financial ~~accrued~~condition, ~~expenses~~changes ~~owed~~in tofinancial ~~Magellan~~condition, ~~were~~revenues ~~converted~~or ~~into 10~~expenses,~~230,000~~ ~~shares~~results of ~~the~~operations, ~~Company’s common stock~~liquidity, ~~issued~~capital inexpenditures ~~the~~or ~~name~~capital ofresources ~~Tonbridge,~~and ~~LLC,~~would abe ~~company~~considered ~~under~~material ~~common~~to ~~control with Magellan~~investors.

On January 31, 2018, a Stock Purchase Agreement (the”SPA”) was entered by and among Dempsey Mork, Tonbridge, LLC and Magellan Capital Corp. 401K Profit Sharing Plan, as sellers, and Wenjian Liu, as buyer. Pursuant to the SPA, the buyer paid consideration of $325,000 in cash from his personal funds. The purchase and sale of 16,930,000 shares of Common Stock as contemplated by the SPA (the “Purchase”) closed on February 12, 2018 and Wenjian Liu was appointed Chief Executive Officer, Chief Financial Officer and Secretary of the Company.7

In connection with the Purchase, the Company entered into a cancellation of debt agreement with Millennium Group, Inc., for the cancellation of $11,863 in aggregate principal and accrued interest under a promissory note, dated August 20, 2010. The Company also entered into a cancellation of debt agreement with Savile Town Investments, Inc., dated as of January 31, 2018, for the cancellation of $1,882 in aggregate principal and accrued interest under a promissory note, dated December 31, 2012, which was assigned to Codell Financial Services, LLC on April 26, 2017. In addition, the Company entered into a cancellation of debt agreement with Magellan Capital Partners, Inc., for the cancellation of $7,526 in aggregate principal and accrued interest under a promissory note, dated December 31, 2012.Commitments

~~ITEM~~We ~~7A.~~do ~~QUANTITATIVE~~not ~~AND~~have ~~QUALITATIVE~~any ~~DISCLOSURES~~commitments ~~ABOUT~~which ~~MARKET~~are ~~RISK~~required to be disclosed in tabular form as of December 31, 2018.

AsITEM a7A. ~~smaller~~QUANTITATIVE ~~reporting~~AND ~~company,~~QUALITATIVE asDISCLOSURES ~~defined~~ABOUT inMARKET ~~Rule 12b-2 of the Exchange Act, we are not required to provide the information required by this item.~~RISK

~~ITEM~~As 8.a ~~FINANCIAL~~smaller ~~STATEMENTS~~reporting ~~AND~~company, ~~SUPPLEMENTARY~~we ~~DATA~~are not required to provide the information required by this item.

~~See~~ITEM ~~the~~8. ~~index~~FINANCIAL toSTATEMENTS ~~the~~AND ~~Financial~~SUPPLEMENTARY ~~Statements below, beginning on page F-l.~~DATA

~~ITEM~~See 9.the ~~CHANGES~~index INto ~~AND~~the ~~DISAGREEMENTS~~Financial ~~WITH~~Statements ~~ACCOUNTANTS~~below, ONbeginning ~~ACCOUNTING~~on ~~AND~~page ~~FINANCIAL DISCLOSURE~~F-l.

OnITEM ~~March 7, 2018, Yu Certified Public Accountant, P~~9.C.CHANGES ~~(“Yu”)~~IN ~~informed~~AND ~~Western~~DISAGREEMENTS ~~Lucrative~~WITH ~~Enterprises,~~ACCOUNTANTS ~~Inc.~~ON ~~(the~~ACCOUNTING ~~“Company”)~~AND ~~that~~FINANCIAL ~~it will not stand for re-appointment as the Company’s independent registered public accounting firm.~~ DISCLOSURE

~~The decision to change independent registered public accounting firm was approved by the Company’s board of directors~~None.

~~The~~ITEM ~~report~~9A. ofCONTROLS YuAND on the Company’s financial statements for the year ended December 31, 2016 did not contain an adverse opinion or disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope or accounting principles, except that the audit report contained an uncertainty about the Company’s ability to continue as a going concern. PROCEDURES

~~During the two most recent fiscal years and through March 7, 2018~~ (~~the date that Yu informed the Company that it will not stand for re-appointment), (~~a) ~~there~~Evaluation ~~were no disagreements between the Company and Yu on any matter~~ of ~~accounting~~Disclosure ~~principles~~Controls or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Yu, would have caused it to make reference thereto in its report and (b) there were no “reportable events” as described in Item 304(a)(1)(v) of Regulation S-K. (v)On March 26, 2018, the Company provided Yu with a copy of this Current Report and has requested that it furnish the Company with a letter addressing to the U.S. Securities and Exchange Commission stating whether it agrees with the above statements. A copy of such letter is attached as Exhibit 16.1 to this Current Report on Form 10-K.Procedures

8Our management, with the participation of our Chief Executive Officer and Chief Financial Officer, carried out an evaluation of the effectiveness of our “disclosure controls and procedures” (as defined in the Exchange Act Rules 13a-15(e) and 15d-15(e) as of the end of the period covered by this report (the “Evaluation Date”). Based upon that evaluation, our Chief Executive Officer and Chief Financial Officer concluded that as of the Evaluation Date, our disclosure controls and procedures are not effective to ensure that information required to be disclosed by us in the reports that we file or submit under the Exchange Act (i) is recorded, processed, summarized and reported, within the time periods specified in the SEC’s rules and forms and (ii) is accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer, as appropriate to allow timely decisions regarding required disclosure since our auditor had to make audit adjustments. Our management intends to work more closely with our auditors to correct this ineffectiveness.

~~On March 21, 2018, the Company, upon the approval of the Company’s board of directors, engaged Wei, Wei & Co., LLP~~ (~~“WWC”~~b) ~~as its new independent registered public accounting firm to audit and review the Company~~Management’s ~~financial~~Report statements, effective immediately. During the two most recent fiscal years ended December 31, 2016 and 2017, and any subsequent period through the date hereof prior to the engagement of WWC, neither the Company, nor someone on ~~its~~Internal ~~behalf,~~Control ~~has~~over ~~consulted~~Financial WWC regarding: (i)Either the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements, and either a written report was provided to the Company or oral advice was provided that the new accountant concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or (ii)Any matter that was either the subject of a disagreement as defined in paragraph 304(a)(1)(iv) of Regulation S-K or a reportable event as described in paragraph 304(a)(1)(v) of Regulation S-K.Reporting

~~ITEM~~Our 9Amanagement is responsible for establishing and maintaining adequate internal control over financial reporting (Tas defined in Rule 13a-I5(f) under the Exchange Act). ~~CONTROLS~~Our ~~AND~~management ~~PROCEDURES~~assessed the effectiveness of our internal control over financial reporting as of December 31, 2018. In making this assessment, our management used the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission in Internal Control-Integrated Framework.

~~(a)~~Our ~~Evaluation~~management has concluded that, as of ~~Disclosure~~December ~~Controls~~31, ~~and~~2018, ~~Procedures~~our internal control over financial reporting was not effective based on these criteria. In its assessment of the effectiveness of internal control over financial reporting as of December 31, 2018, we determined that the following deficiencies constituted a material weakness, as described below.

~~Our~~(1)Certain ~~management,~~entity ~~with~~level ~~the participation of our president and chief financial officer, carried out an evaluation of the effectiveness of our "disclosure~~ controls ~~and~~establishing ~~procedures"~~a ~~(as~~“tone ~~defined~~at in the ~~Exchange~~top” ~~Act~~were ~~Rules~~considered ~~13a-15(e)~~material ~~and~~weaknesses. ~~15d-15~~The ~~(e)~~Company ashas ofno ~~the~~audit ~~end of the period covered by this report (the "Evaluation Date")~~committee. ~~Based~~There ~~upon~~is ~~that~~no ~~evaluation,~~policy ~~the~~on ~~president~~fraud and ~~chief~~no ~~financial~~code ~~officer concluded that as~~ of ~~the~~ethics ~~Evaluation~~at ~~Date,~~this ~~our~~time. ~~disclosure~~A ~~controls~~whistleblower ~~and~~policy ~~procedures~~is ~~are~~ not ~~effective~~necessary togiven ~~ensure that information required to be disclosed by us in~~ the ~~reports~~small ~~that~~size weof ~~file or submit under~~ the Exchange Act (i) is recorded, processed, summarized and reported, within the time periods specified in the SEC's rules and forms and (ii) is accumulated and communicated to our management, including our president and chief financial officer, as appropriate to allow timely decisions regarding required disclosure since our auditor had to make audit adjustmentsorganization. ~~Our management intends to work more closely with our auditors to correct this ineffectiveness.~~

(b2) Management's ~~Report~~override onof ~~Internal~~existing ~~Control~~controls ~~over~~is ~~Financial~~possible ~~Reporting~~given the small size of the organization and lack of personnel.

~~Our~~(3)There ~~management~~ is ~~responsible~~no ~~for~~system ~~establishing and maintaining adequate internal control over financial reporting (as defined~~ in ~~Rule~~place ~~13a-I5(f)under~~to ~~the~~review ~~Exchange~~and ~~Act).~~monitor ~~Our management assessed the effectiveness of our~~ internal control over financial reporting ~~as of December 31, 2017~~. InThe ~~making~~Company ~~this~~maintains ~~assessment,~~an ~~our~~insufficient ~~management~~complement ~~used~~of ~~the~~personnel ~~criteria~~to ~~set~~carry ~~forth~~out byongoing ~~the~~monitoring ~~Committee~~responsibilities ofand ~~Sponsoring~~ensure ~~Organizations~~effective ofinternal ~~the~~control ~~Treadway~~over ~~Commission~~financial ~~in Internal Control-Integrated Framework~~reporting.

~~Our~~Management ~~management~~is ~~has~~currently ~~concluded~~evaluating ~~that,~~remediation asplans offor ~~December 31, 2017, our internal control over financial reporting was not effective based on these criteria. In its assessment of~~ the ~~effectiveness~~above ~~of internal~~ control ~~over financial reporting as of December 31, 2017, we determined that the following~~ deficiencies ~~constituted a material weakness, as described below~~.

1.Accordingly, ~~Certain~~the ~~entity~~Company ~~level~~concluded ~~controls~~that ~~establishing~~these acontrol ~~“tone~~deficiencies atresulted ~~the~~in ~~top”~~a ~~were~~reasonable ~~considered~~possibility that a material ~~weaknesses.~~misstatement ~~The~~of ~~Company~~the ~~has~~annual noor ~~audit~~interim ~~committee.~~financial ~~There~~statements iswill nonot ~~policy~~be onprevented ~~fraud~~or ~~and~~detected noon ~~code~~a oftimely ~~ethics~~basis atby ~~this~~the ~~time.~~Company’s Ainternal ~~whistleblower~~controls. ~~policy~~However, isas ~~not~~the ~~necessary~~Company ~~given~~currently ~~the~~has ~~small~~no ~~size~~business operations of ~~the~~any ~~organization~~kind, all “controls” would be theoretical at best.

2This annual report does not include an attestation report of our registered public accounting firm regarding internal control over financial reporting. Management’s ~~override~~report ofwas ~~existing~~not ~~controls~~subject isto ~~possible~~attestation ~~given~~by ~~the~~our ~~small~~registered ~~size~~public accounting firm pursuant to rules of the ~~organization~~SEC ~~and~~that ~~lack~~permit ofus ~~personnel~~to provide only management’s report in this annual report.

3. There is no system in place to review and monitor internal control over financial reporting. The Company maintains an insufficient complement of personnel to carry out ongoing monitoring responsibilities and ensure effective internal control over financial reporting.8

~~Management~~(c) isChanges ~~currently~~in ~~evaluating~~Internal ~~remediation~~Control ~~plans~~over ~~for~~Financial ~~the above control deficiencies.~~Reporting

~~Accordingly,~~There ~~the~~were ~~Company~~no ~~concluded~~changes ~~that~~in ~~these~~our ~~control~~internal ~~deficiencies~~controls ~~resulted~~over infinancial areporting ~~reasonable possibility~~ that aoccurred ~~material~~during ~~misstatement of~~ the ~~annual~~last orfiscal ~~interim~~quarter ~~financial~~covered ~~statements will not be prevented or detected on a timely basis~~ by ~~the~~this ~~Company’s~~report ~~internal~~that ~~controls.~~has ~~However~~materially affected, asor ~~the~~is ~~Company~~reasonably ~~currently~~likely ~~has~~to nomaterially ~~business operations of any kind~~affect, ~~all~~our ~~"controls"~~internal ~~would~~control beover ~~theoretical~~financial ~~at best~~reporting.

~~This~~ITEM ~~annual report does not include an attestation report of our registered public accounting firm regarding internal control over financial reporting~~9B. ~~Management's~~OTHER ~~report was not subject to attestation by our registered public accounting firm pursuant to rules of the SEC that permit us to provide only management's report in this annual report.~~INFORMATION

~~(c) Changes in Internal Control over Financial Reporting~~None.

There were no changes in our internal controls over financial reporting that occurred during the last fiscal quarter covered by this report that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.9

9PART III

ITEM9B. OTHER INFORMATION

None.

PART III

ITEM 10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE

The name, age and titles of our executive officer and director are as follows:

Name and Address of Executive Officer and/or Director	Age		~~Position~~	Position
Wenjian Liu 64 North Pecos Road, Suite 900 Henderson, Nevada 89074	40		Chief Executive Officer, Chief Financial Officer and Secretary
Wenjian Liu No. 501 Jia Yu Building, Red Star Community Songgang Street, BoaAn District Shenzhen, Guangdong, China 518105		41		Director, Chief Executive Officer, Chief Financial Officer and Secretary

Weijian Liu

Wenjian Liu ~~was~~has ~~appointed~~been serving as the sole Director, Chief Executive Officer, Chief Financial Officer and Secretary of the Company onsince February 12, 2018. Mr. Liu, ~~40,~~ has also been serving as a director of Yueaotong Finance and Tax Management Limited ~~since~~and ~~2013. In addition, since 2013, Mr. Liu has served~~ as the general manager of the Guangdong Baofeng Law Firm since 2013. Mr. Liu ~~obtained~~received ~~his~~a diploma ofin law from the Hunan Business School – Faculty of Law.

The Board of Directors and Committees

Our Board of Directors is ~~not~~ comprised of aone ~~majority~~executive ~~of independent directors~~director. Our Board of Directors does not maintain a separate audit, nominating, or compensation committee. Functions customarily performed by such committees are performed by our ~~Board~~sole ~~of Directors as a whole~~director. We are not required to maintain a majority of independent directors or the foregoing committees under the rules applicable to companies that do not have securities listed or quoted on a national securities exchange.

Communication with our ~~Directors~~Sole Director

Shareholders or other interested parties may communicate with our director by sending mail to 64 North Pecos Road, Suite 900, Henderson, Nevada 89074.

Board of Directors’ Meetings

During our fiscal period ended December 31, ~~2017~~2018, the Company did not hold any meetings of the Board of Directors.

Terms of Directors and Officers

Our directors are elected at the annual meeting of the shareholders, and each director so elected shall hold office until his or her successor is elected and qualified or until his or her earlier death, resignation or removal. Vacancies and newly created directorships resulting from any increase in the authorized number of directors to be elected by all the stockholders having the right to vote as a single class may be filled by a majority of the directors then in office, even if less than a quorum, or by a sole remaining director. Each director so chosen shall hold office until his or her successor is elected and qualified, or until his or her earlier death, resignation or removal. If there are no directors in office, then an election of directors may be held in accordance with the Nevada Revised Statutes.

Our officers are elected annually by the Board of Directors at the annual meeting. Each such officer shall hold office until his or her successor is elected and qualified, or until his or her earlier death, resignation or removal. Any vacancy in any office is filled in such manner as the Board of Directors shall determine.

Family Relationships

There are no family relationships between or among the ~~directors~~director, executive ~~officers~~officer or persons nominated or chosen by our shareholders or us to become directors or executive officers.

Code of Ethics

We intend ~~at some point~~ to adopt a code of ethics that applies to our officers, directors and employees in the future. We will file ~~copies~~a copy of our code of ethics in a current report on Form 8-K. You will be able to review these documents by accessing our public filings at the SEC’s website at www.sec.gov. In addition, a copy of the code of ethics will be provided without charge upon request to us. We intend to disclose any amendments to or waivers of certain provisions of our code of ethics in a current report on Form 8-K.

Section 16(a) Beneficial Ownership Reporting

Section 16(a) of the Exchange Act requires the Company’s directors and executive officers and beneficial holders of more than 10% of its Common Stock to file with the SEC initial reports of ownership and reports of changes in ownership of its equity securities. Except for the failure of each of Dempsey Mork, Neville Pearson and Randall A. Baker to timely file a Form 3 upon becoming reporting persons, the Company is not aware of any instances when an executive officer, director or any owner of more than 10% of the outstanding shares of its Common Stock failed to comply with the reporting requirements of Section 16(a) of the Exchange Act.

Section 16(a) Beneficial Ownership Reporting

Section 16(a) of the Exchange Act requires the Company’s directors and executive officers and beneficial holders of more than 10% of its common stock to file with the SEC initial reports of ownership and reports of changes in ownership of its equity securities. The Company is not aware of any instances when an executive officer, director or any owner of more than 10% of the outstanding shares of its Common Stock failed to comply with the reporting requirements of Section 16(a) of the Exchange Act.

Legal Proceedings

To the Company’s knowledge, there are no material proceedings to which our sole director and officer or affiliate of the Company is a party adverse to the Company or has a material interest adverse to the Company.

ITEM 11. EXECUTIVE COMPENSATION

~~The~~On ~~Company’s~~November ~~sole~~19, ~~officer~~2018, ~~and~~we ~~director~~issued ~~did~~1,617,650 ~~not~~shares ~~receive~~of ~~any~~common ~~compensation~~stock ~~for~~of ~~his services rendered to~~ the Company ~~for~~as ~~the~~compensation ~~fiscal~~to ~~year~~Mr. ~~ended~~Wenjian ~~December~~Liu ~~31,~~for ~~2017.~~his Noservices ~~retirement,~~as ~~pension,~~the ~~profit~~Chief ~~sharing,~~Executive ~~stock~~Officer ~~option~~and ordirector ~~insurance~~of ~~programs~~the orCompany ~~other~~from ~~similar~~February ~~programs~~2018 ~~have~~to ~~been~~October ~~adopted~~2018, bywhich ~~the~~compensation ~~Company~~expense ~~for~~was ~~the~~recognized ~~benefit~~for of$504,707 ~~its~~for ~~employee~~these shares.

~~CHANGE~~No OFretirement, ~~CONTROL~~pension, profit sharing, stock option or insurance programs or other similar programs have been adopted by the Company for the benefit of its employee.

The purchase and sale of 16,930,000 shares of Common Stock as contemplated by the SPA (the “Purchase”) closed on February 12, 2018 and the change in the composition of the Board will become effective ten days after the mailing of this Information Statement (the “Effective Date”).

Following consummation of the Purchase, the buyer owns 16,930,000 shares of Common Stock, or 90.4% of the Company’s outstanding voting securities, resulting in a change in control of the Company.

In connection with the change in control, Dempsey Mork, the Company’s Chief Executive Officer, Chief Financial Officer, Secretary and sole director, has resigned from his officer positions with the Company and resigned from his director position, which resignation has become effective on February 12, 2018.

Wenjian Liu was appointed Chief Executive Officer, Chief Financial Officer and Secretary of the Company, effective February 12, 2018. In addition, the Board has elected Wenjian Liu as sole director to fill the vacancy created following Mr. Mork’s resignation.

Other than the transactions described above, the Company knows of no other arrangements which may result in a change in control of the Company.

To the Company’s knowledge, none of its director, officer, 5% stockholders or affiliate, or any associate of such persons is a party adverse to the Company or has a material interest adverse to the Company in any material proceedings. To its knowledge, none of its directors or officers has been the subject of any bankruptcy petition filed by or against any business of which such person was a general partner or executive officer either at the time of the bankruptcy or within two years prior to that time, been convicted in a criminal proceeding or been subject to a pending criminal proceeding (excluding traffic violations and other minor offenses), been subject to any order, judgment or decree, not subsequently reversed, suspended or vacated, of any court of competent jurisdiction, permanently or temporarily enjoining, barring, suspending or otherwise limiting such person’s involvement in any type of business, securities or banking activities or been found by a court of competent jurisdiction (in a civil action), the SEC or the Commodity Futures Trading Commission to have violated a federal or state securities or commodities law, and the judgment has not been reversed, suspended or vacated.

ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS

The following table sets forth certain information, regarding the beneficial ownership of the Company’s Common Stock as of ~~the~~March ~~Record~~31, ~~Date~~2019 by (i) each ~~stockholder~~shareholder known by the Company to be the beneficial owner of more than 5% of its Common Stock, (ii) by each director and executive officer of the Company and (iii) by all executive officers and directors of the Company as a group. Each of the persons named in the table has sole voting and investment power with respect to Common Stock beneficially owned.

The business address of each person listed below is 64 North Pecos Road, Suite 900, Henderson, Nevada ~~89012~~89074.

	Number of Shares Owned	Percentage of Shares Owned
Name	Number of Shares Owned	Percentage of Shares Owned
Name and Address
5% Shareholders
5% Stockholders
Wenjian Liu	768,388	42.6%
Wenjian Liu	16,390,000	90.4%
Guangyong He	732,650	40.6%
Wuhua Lin	285,912	15.8%
Directors and Officers
Wenjian Liu	16768,~~390,000~~388	9042.46%
Dempsey Mork	-	-
All officers and directors as a group (one person)	768,388	42.6%
All officers and directors as a group (two persons)	16,390,000	90.4%

11The Company knows of no arrangements which may result in a change in control of the Company at a subsequent date.

~~Our~~Related ~~board~~Person ~~of directors consists of one individual, Mr. Liu, who also serves as our sole officer, and is not independent.~~Transactions

~~Communication~~As ~~with~~of December 31, 2018 and 2017, the ~~Board~~Company had a non-interest-bearing payable of $27,201 and $0, respectively, due to the principal shareholder of the Company.

~~Stockholders~~Director ~~or other interested parties may communicate with the Board by sending mail to the Company’s offices at 64 North Pecos, Suite 900, Henderson, NV 89012.~~Independence

Our Board ~~Meetings~~of Directors consists of one individual, Mr. Liu, who also serves as our sole officer, and is not independent.

~~During its fiscal year ended December 31, 2017, the Company did not hold any meetings of the Board.~~11

Family Relationships

There are no family relationships between or among the Company’s directors and executive officer.

Legal Proceedings

To the Company’s knowledge, there are no material proceedings to which any director, director nominee, officer or affiliate of the Company is a party adverse to the Company or has a material interest adverse to the Company.

ITEM 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES

~~During~~The ~~the~~following ~~annual~~table ~~period~~shows ~~ended~~the ~~December~~fees ~~31,~~that ~~2017,~~ we ~~incurred~~paid ~~approximately~~or ~~$6,000~~accrued infor ~~fees~~the toaudit ~~our~~and ~~independent~~other ~~registered public accountants firm for professional~~ services ~~rendered~~provided inby ~~connection with the audit of~~ our ~~financial~~independent ~~statements~~registered aspublic ofaccounting ~~and~~firms for the ~~annual~~fiscal ~~period~~years ended December 31, 2018 and 2017.

Fee Category	Fiscal Year Ended December 31, 2018		Fiscal Year Ended December 31, 2017
Audit Fees ⁽¹⁾	$	6,000	$	6,000
Audit-Related Fees⁽²⁾	$	-	$	-
Tax Fees⁽³⁾	$	-	$	-
All Other Fees⁽⁴⁾	$	-	$	-

(1) This category consists of fees for professional services rendered by our principal independent registered public accountants for the audit of our annual financial statements, review of financial statements included in our quarterly reports and services that are normally provided by the independent registered public accounting firms in connection with statutory and regulatory filings or engagements for those fiscal years.

(2) This category consists of fees for assurance and related services by our independent registered public accountant that are reasonably related to the performance of the audit or review of our financial statements and are not reported above under “Audit Fees.” The services for the fees disclosed under this category include consultations concerning financial accounting and reporting standards.

(3) This category consists of fees for professional services rendered by our independent registered public accountant for tax compliance, tax advice, and tax planning.

(4) This category consists of fees for services provided by our independent registered public accountants other than the services described above.

ITEM 15. EXHIBITS

~~The~~(a) ~~following~~Documents ~~exhibits are~~ filed as part of this ~~annual~~ report.

~~Exhibits:~~(1) All Financial Statements

16.1	Letter of Yu Certified Public Accountant, P.C. dated March 26, 2018 to the U.S. Securities and Exchange Commission, filed by the Company on a Form 8-K with the U.S. Securities and Exchange Commission on March 27, 2018, and incorporated herein by reference.
31.1*	Certification of Chief Executive Officer and Chief Financial Officer pursuant to Securities Exchange Act of 1934 Rule 13a-14(a) or 15d-14(a).
32.1*	Certifications pursuant to Securities Exchange Act of 1934 Rule 13a-14(b) or 15d-14(b) and 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes- Oxley Act of 2002.
101.INS*	XBRL Instance Document
101.SCH*	XBRL Taxonomy Extension Schema Document
101.CAL*	XBRL Taxonomy Extension Calculation Linkbase Document
101.DEF*	XBRL Taxonomy Extension Definition Document
101.LAB*	XBRL Taxonomy Extension Label Linkbase Document
101.PRE*	XBRL Taxonomy Extension Presentation Linkbase Document

The consolidated financial statements as listed in the accompanying “Index to Consolidated Financial Statements” are filed as part of this Annual Report on Form 10-K.

(2) Financial Statement Schedules

All financial statement schedules have been omitted, since the required information is not applicable or is not present in amounts sufficient to require submission of the schedule, or because the information required is included in the consolidated financial statements and notes thereto included in this Form 10-K.

(3) Exhibits Required by Item 601 of Regulation S-K

3.1	Articles of Incorporation, as filed with Secretary of State of the State of Nevada on May 25, 2018. Incorporated by reference to Exhibit 3.1 to the registrant’s current report on Form 8-K filed on July 31, 2018.

3.2	Articles of Merger, as filed with the Secretary of State of the State of Nevada on July 2, 2018. Incorporated by reference to Exhibit 3.3 to the registrant’s current report on Form 8-K filed on July 31, 2018.

3.3	Articles of Merger, as filed with the Secretary of State of the State of Iowa on July 3, 2018. Incorporated by reference to Exhibit 3.4 to the registrant’s current report on Form 8-K filed on July 31, 2018.

3.4	Bylaws. Incorporated by reference to Exhibit 3.2 to the registrant’s current report on Form 8-K filed on July 31, 2018.

10.1	Debt Assumption and Conversion Agreement, dated as of January 31, 2018, by and among Magellan Capital Partners, Inc. and parties related thereto and Western Lucrative Enterprises, Inc. Incorporated by reference to Exhibit 10.1 to the registrant’s current report on Form 8-K filed on February 16, 2018.

10.2	Stock Purchase Agreement, dated as of January 31, 2018, by and among Dempsey Mork, Tonbridge, LLC, Magellan Capital Corp. 401K Profit Sharing Plan and Wenjian Liu. Incorporated by reference to Exhibit 10.2 to the registrant’s current report on Form 8-K filed on February 16, 2018.

31.1*	Certification of Chief Executive Officer and Chief Financial Officer pursuant to Securities Exchange Act of 1934 Rule 13a-14(a) or 15d-14(a).

32.1**	Certifications pursuant to Securities Exchange Act of 1934 Rule 13a-14(b) or 15d-14(b) and 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes- Oxley Act of 2002.

101.INS*	XBRL Instance Document

101.SCH*	XBRL Taxonomy Extension Schema Document

101.CAL*	XBRL Taxonomy Extension Calculation Linkbase Document

101.DEF*	XBRL Taxonomy Extension Definition Document

101.LAB*	XBRL Taxonomy Extension Label Linkbase Document

101.PRE*	XBRL Taxonomy Extension Presentation Linkbase Document

* Filed herewith

** Furnished herewith

ITEM 16. FORM 10-K SUMMARY

Not applicable.

1213

SIGNATURES

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

Dated: April 171, ~~2018~~2019

~~Western~~Zhong ~~Lucrative~~Ya ~~Enterprises,~~International ~~Inc.~~Limited

By: /s/ Wenjian Liu

Name: Wenjian Liu

Title: Chief Executive Officer and Chief Financial Officer

(Principal Executive Officer, Principal Accounting Officer and Financial Officer)

(Principal Accounting Officer)

Pursuant to the requirements of the Exchange Act, this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated.

Dated: April 171, ~~2018~~2019

~~Western~~Zhong ~~Lucrative~~Ya ~~Enterprises,~~International ~~Inc.~~Limited

By: /s/ Wenjian Liu

Name: Wenjian Liu

Title: ~~Sole~~ Director, Chief Executive Officer, Chief Financial Officer and Secretary

13(Principal Executive Officer, Principal Accounting Officer and Financial Officer)

~~Western Lucrative Enterprises, Inc.~~14

~~INDEX~~REPORT TOOF ~~FINANCIAL~~INDEPENDENT ~~STATEMENTS~~REGISTERED PUBLIC ACCOUNTING FIRM

Report of Independent Registered Public Accounting Firm	F-2
Consolidated Balance Sheets as of December 31, 2017 and 2016	F-5
Consolidated Statements of Operations for the years ended December 31, 2017 and 2016	F-6
Consolidated Statements of Stockholders’ Equity (Deficit) for the years ended December 31, 2017 and 2016	F-7
Consolidated Statements of Cash Flows for the years ended December 31, 2017 and 2016	F-8
Notes to Consolidated Financial Statements	F-9

To the Board of Directors and Stockholders of

Zhong Ya International Limited

Opinion on the Financial Statements

We have audited the accompanying balance sheets of Zhong Ya International Limited (formerly Western Lucrative Enterprises, Inc.) (the “Company”) as of December 31, 2018 and 2017, and the related statements of operations, changes in stockholders’ deficit, and cash flows for each of the years in the two-year period ended December 31, 2018, and the related notes (collectively referred to as the financial statements). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2018 and 2017, and the results of its operations and its cash flows for each of the years in the two-year period ended December 31, 2018, in conformity with accounting principles generally accepted in the United States of America.

Basis for Opinion

These financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on the Company’s financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (PCAOB) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits, we are required to obtain an understanding of internal control over financial reporting, 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.

Our audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion.

Emphasis of Matter – Going Concern

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 7 to the financial statements, the Company has no revenues and suffered recurring losses and negative cash flows from operations, which raises substantial doubt about the Company's ability to continue as a going concern. Management's plans in regard to those matters are also described in Note 7 to the financial statements. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

/s/ Wei, Wei & Co., LLP

We have served as the Company’s auditor since 2018.

Flushing, NY

April 1, 2019

F-1

ZHONG YA INTERNATIONAL LIMITED
(FORMERLY WESTERN LUCRATIVE ENTERPRISES, INC.)

BALANCE SHEETS
AS OF THE YEARS ENDED DECEMBER 31, 2018 AND 2017

		December 31,
		2018		2017
ASSETS

TOTAL ASSETS	$	-	$	-

LIABILITIES AND STOCKHOLDERS’ (DEFICIT)

Current Liabilities
Accounts payable and accrued expenses	$	10,203	$	36,815
Due to related party		27,201		-
Accrued interest		-		3,723

Total current liabilities		37,404		40,538

STOCKHOLDER’S (DEFICIT):
Preferred stock, $0.001 par value, 10,000,000 shares authorized; no shares issued and outstanding as of December 31, 2018 and December 31, 2017		-		-
Common stock, $0.001 par value, 50,000,000 shares authorized; 1,805,000 shares and 85,050 shares issued and outstanding as of December 31, 2018 and December 31, 2017, respectively		1,805		85
Additional paid-in capital		620,334		82,809
(Deficit)		(659,543)		(123,432)

TOTAL STOCKHOLDER’S (DEFICIT):		(37,404)		(40,538)

TOTAL LIABILITIES AND STOCKHOLDERS' (DEFICIT)	$	-	$	-

See report of independent registered public accounting firm and accompanying notes to financial statements.

F-2

ZHONG YA INTERNATIONAL LIMITED
(FORMERLY WESTERN LUCRATIVE ENTERPRISES, INC.)

STATEMENTS OF OPERATIONS
FOR THE YEARS ENDED DECEMBER 31, 2018 AND 2017

		Year Ended
		December 31,
		2018		2017

Revenues	$	-	$	-

Operating expenses
General and administrative		(536,111)		(5,000)

Total operating expenses		(536,111)		(5,000)

Other income (expense)
Interest (expense)		-		(625)

Net (loss)	$	(536,111)	$	(5,625)

Net (Loss) per common share, basic and diluted	$	(1.71)	$	(0.07)

Weighted average shares outstanding, basic and diluted		313,629		85,050

See report of independent registered public accounting firm and accompanying notes to financial statements.

F-3

ZHONG YA INTERNATIONAL LIMITED
(FORMERLY WESTERN LUCRATIVE ENTERPRISES, INC.)

STATEMENTS OF CASH FLOWS
FOR THE YEARS ENDED DECEMBER 31, 2018 AND 2017

		Year Ended
		December 31,
		2018		2017
Cash flows from operating activities:
Net (loss)	$	(536,111)	$	(5,625)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock compensation		504,707		-
Change in operating assets and liabilities:
Increase in accounts payable and accrued expenses		4,203		5,000
Increase in due to related party		27,201		-
Increase in accrued interest		-		625

Net cash (used in) operating activities		-		-

Net change in cash and cash equivalents		-		-

Cash and cash equivalents, beginning of period		-		-

Cash and cash equivalents, end of period	$	-	$	-

Supplemental disclosure of cash flow information:
Cash paid for income taxes	$	-	$	-
Cash paid for interest	$	-	$	-

Supplemental disclosure of non-cash investing and financing activities:
Issuance of 102,300 shares for accounts payable and accrued interest	$	34,538	$	-

See report of independent registered public accounting firm and accompanying notes to financial statements.

F-4

~~WESTERN~~STATEMENTS ~~LUCRATIVE~~OF ~~ENTERPRISES,~~CHANGES ~~INC.~~IN STOCKHOLDERS’ (DEFICIT)

~~BALANCE~~FOR ~~SHEETS~~THE YEARS ENDED DECEMBER 31, 2018 AND 2017

	December 31,
					Additional
ASSETS	2017			2016
	Common Stock				Paid-in
TOTAL ASSETS	$	-		$	-
	Shares		Amount		Capital		Deficit		Total
LIABILITIES AND STOCKHOLDERS’ (DEFICIT)
Balance-December 31, 2016	85,050	$	85	$	82,809	$	(117,807)	$	(34,913)
Current liabilities:
Net (loss)	-		-		-		(5,625)		(5,625)
Accounts payable and accrued expenses	$	36,815		$	31,815
Balance-December 31, 2017	85,050		85		82,809		(123,432)		(40,538)
Accrued interest		3,723			3,098
Stock issued for accounts payable and accrued interest	102,300		102		34,436		-		34,538
Related party loan		17,500			17,500
Stock compensation	1,617,650		1,618		503,089		-		504,707
Beneficial conversion feature		(17,500)			(17,500)
Net (loss)	-		-		-		(536,111)		(536,111)
Total current liabilities		40,538			34,913
Balance-December 31, 2018	1,805,000	$	1,805	$	620,334	$	(659,543)	$	(37,404)
Contingencies
Stockholders’ (Deficit):
Common stock, $0.001 par value,
750,000,000 shares authorized; 8,505,000 shares issued and outstanding as of December 31, 2017 and 2016, respectively		8,505			8,505
Additional paid-in capital		74,389			74,389
(Deficit)		(123,432)			(117,807)
Total stockholders’ (deficit)		(40,538)			(34,913)
TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT)	$	-		$	-

See report of independent registered public accounting firm and accompanying notes to financial statements.

F-5

~~WESTERN~~ZHONG ~~LUCRATIVE~~YA ~~ENTERPRISES,~~INTERNATIONAL ~~INC.~~LIMITED

~~STATEMENTS~~(FORMERLY OFWESTERN ~~OPERATIONS~~LUCRATIVE ENTERPRISES, INC.)

	Year Ended December 31,
	2017		2016
Revenues	$	-	$	-
Operating expenses:
General and administrative		(5,000)		(5,800)
Total operating expenses		(5,000)		(5,800)
Other income (expense):
Interest expense		(625)		(630)
Total other income (expense)		(625)		(630)
Other comprehensive (loss)		-		-
Net (loss)	$	(5,625)	$	(6,430)
Net (Loss) per common share, basic and diluted	$	(0.00)	$	(0.00)
Weighted average shares outstanding, Basic and Diluted		8,505,000		8,505,000

See report of independent registered public accounting firm and accompanying notes to financial statements.

F-6

WESTERN LUCRATIVE ENTERPRISES, INC.

STATEMENTS OF CHANGES IN STOCKHOLDERS’ EQUITY (DEFICIT)

FOR THE YEARS ENDED DECEMBER 31, 2017 AND 2016

	Common Stock				Additional Paid-in		Accumulated
	Shares		Amount		Capital		Deficit		Total
Balance, December 31, 2015	8,505,000	$	8,505	$	74,389	$	(111,377)	$	(28,483)
Net (loss)	-		-		-		(6,430)		(6,430)
Balance-December 31, 2016	8,505,000		8,505		74,389		(117,807)		(34,913)
Net (loss)	-		-		-		(5,625)		(5,625)
Balance-December 31, 2017	8,505,000	$	8,505	$	74,389	$	(123,432)	$	(40,538)

See report of independent registered public accounting firm and accompanying notes to financial statements.

F-7

WESTERN LUCRATIVE ENTERPRISES, INC.

STATEMENTS OF CASH FLOWS

		Year Ended December 31,
		2017		2016
Cash flows from operating activities:
Net (loss)	$	(5,625)	$	(6,430)
Adjustment to reconcile net loss to net cash provided
by (used in) operating activities		-		-
Change in operating assets and liabilities:
Increase in accounts payable and accrued expenses		5,000		5,800
Increase in accrued interest		625		630
Net cash (used in) provided by operating activities		-		-
Net change in cash and cash equivalents		-		-
Cash and cash equivalents, beginning of year		-		-
Cash and cash equivalents, end of year	$	-	$	-
Supplemental disclosure of cash flow information
Cash paid for income taxes	$	-	$	-
Cash paid for interest	$	-	$	-

See report of independent registered public accounting firm and accompanying notes to financial statements.

F-8

WESTERN LUCRATIVE ENTERPRISES, INC.

NOTES TO FINANCIAL STATEMENTS

FOR THE YEARS ENDED DECEMBER 31, ~~2017~~2018 AND ~~2016~~2017

1.GENERAL

Organization and Business Nature

On May 25, 2018, Western Lucrative Enterprises, Inc. (~~the~~ “~~Company~~WLUC”), ~~was~~an ~~incorporated~~Iowa incorporation, ~~the~~formed ~~State~~a ofwholly ~~Iowa~~owned subsidiary, a Nevada corporation named Zhong Ya International Limited (“Zhong Ya”), and on July 143, ~~2008~~2018, WLUC merged with and ~~has~~into asZhong aYa ~~principal~~under ~~business~~an ~~objective~~Agreement ofand ~~becoming~~Plan anof ~~online~~Merger ~~landscape~~(“Merger ~~design~~Agreement”), ~~construction~~with the surviving entity being Zhong Ya (such surviving entity referred to herein as the “Company”), for the purposes of changing domicile from Iowa to Nevada and ~~consulting~~effecting ~~service~~a ~~platform~~name change to Zhong Ya International Limited. The financial statements give retroactive effect to this merger and the 1 for 100 stock exchange.

The Company ~~initially~~has ~~intends~~not togenerated ~~develop~~any ~~procedures~~revenues tofrom ~~make~~operations ~~the~~and ~~information~~can ~~given~~give tono aassurance ~~prospective~~of ~~purchaser~~any asfuture ~~accurate~~revenues. asThe ~~possible~~Company towill ~~lead~~require tosubstantial ~~the~~additional ~~highest~~funding ~~percentage~~to ofinitiate ~~successful~~and ~~Western~~develop ~~Lucrative~~its ~~purchases~~operations. ~~The~~There ~~Company~~is ~~also~~no ~~intends~~assurance tothat ~~focus~~the ~~only~~Company onwill ~~items~~be ~~that~~able ~~can~~to beobtain ~~designed~~sufficient ~~without~~additional ~~travel~~funds towhen ~~the~~needed, ~~location. Due~~or tothat ~~financial~~such ~~limitations~~funds, ~~the~~if ~~operations~~available, towill ~~date~~be ~~have~~obtainable ~~been~~on ~~limited~~terms satisfactory to ~~conceptual~~the ~~planning. The~~ Company ~~considers~~(see ~~alternative~~Note ~~business directions that can maximize shareholder value such as acquisitions~~8).

The Company has not generated any revenues from operations and can give no assurance of any future revenues. The Company will require substantial additional funding to initiate and develop its operations. There is no assurance that the Company will be able to obtain sufficient additional funds when needed, or that such funds, if available, will be obtainable on terms satisfactory to the Company.

2.ACCOUNTING POLICIES

Basis of Accounting and Presentation

The accompany financial statements have been prepared on the accrual basis in accordance with accounting principles generally accepted in the United States of America (“GAAP”).

In June 2014, the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) issued Accounting Standards Update (“ASU”) 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements. This ASU removed the development stage disclosure distinction and eliminated the “inception to date” and other related disclosures.

Cash and Cash Equivalents

The Company considers all liquid investments with an original maturity of three months or less that are readily convertible into cash to be cash equivalents.

Revenue Recognition

The Company intends to provide landscape design and consulting services via a web site. The Company reports income and expenses on the accrual basis of accounting, whereby income is recorded when it is earned and expenses recorded when they are incurred. The Company has not developed a working website; therefore, no revenues have been generated.

Convertible Debt

Convertible debt is accounted for under FASB ASC 470, Debt – Debt with Conversion and Other Options. The Company records a beneficial conversion feature (“BCF”) related to the issuance of convertible debt that has conversion features at fixed or adjustable rates that are in-the-money when issued. The BCF for the convertible instruments, if any, is recognized and measured as a reduction to the carrying amount of the convertible instrument equal to the relative fair value of the conversion features, which is credited to additional paid-in-capital.

F-9

WESTERN LUCRATIVE ENTERPRISES, INC.

NOTES TO FINANCIAL STATEMENTS

FOR THE YEARS ENDED DECEMBER 31, 2017 AND 2016

2.ACCOUNTING POLICIES (continued)

Income Taxes

The Company has not generated any taxable income, and, therefore, no provision for income taxes has been provided.

The Company accounts for income taxes in accordance with FASB ASC 740, Income Taxes, which requires the recognition of deferred income taxes for differences between the basis of assets and liabilities for financial statement and income tax purposes. Deferred tax assets and liabilities represent the future tax consequences for those differences, which will either be taxable or deductible when the assets and liabilities are recovered or settled. Deferred taxes are also recognized for operating losses that are available to offset future taxable income. A valuation allowance is established when necessary to reduce deferred tax assets to the amount expected to be realized. AtAs of December 31, ~~2017~~2018 and ~~2016~~2017, the Company has ~~established a~~ full valuation ~~allowance~~allowances against its deferred tax assets, principally for operating losses, due to the uncertainty in realizing the benefits.

The Company follows the provisions of FASB ASC 740-10-25. The provisions prescribe a recognition threshold and measurement attribute for the recognition and measurement of tax positions taken or expected to be taken in income tax returns and require that uncertain tax positions are evaluated in a two-step process. The Company does not have any uncertain tax positions.

F-6

ZHONG YA INTERNATIONAL LIMITED

(FORMERLY WESTERN LUCRATIVE ENTERPRISES, INC.)

NOTES TO FINANCIAL STATEMENTS

FOR THE YEARS ENDED DECEMBER 31, 2018 AND 2017

2.ACCOUNTING POLICIES (continued)

Fair Value of Financial Instruments

FASB ASC 820, Fair Value Measurement, specifies a hierarchy of valuation techniques based upon whether the inputs to those valuation techniques reflect assumptions other market participants would use based upon market data obtained from independent sources (observable inputs). In accordance with ASC 820, the following summarizes the fair value hierarchy:

Level 1 Inputs – Unadjusted quoted market prices for identical assets and liabilities in an active market that the Company has the ability to access.

Level 2 Inputs – Inputs other than the quoted prices in Level 1 that are observable either directly or indirectly.

Level 3 Inputs – Inputs based on prices or valuation techniques that are both unobservable and significant to the overall fair value measurements.

FASB ASC 820 requires the use of observable market data, when available, in making fair value measurements. When inputs used to measure fair value fall within different levels of the hierarchy, the level within which the fair value ~~measurement~~measurements is categorized is based on the lowest level input that is significant to the fair value measurements. Valuation techniques used need to maximize the use of observable inputs and minimize the use of unobservable inputs.

The Company ~~did~~has not ~~identify~~identified any assets or liabilities that are required to be presented at fair value on a recurring basis. Non-derivative financial instruments include ~~payables~~accounts payable and accrued expenses and due to related party. As of December 31, ~~2017~~2018 and ~~2016~~2017, the carrying values of these financial instruments approximated their fair values due to their short term nature. ~~The~~ ~~convertible promissory note payable is recorded at cost. The carrying amount approximated fair value.~~

Use of Estimates

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

F-10

WESTERN LUCRATIVE ENTERPRISES, INC.

NOTES TO FINANCIAL STATEMENTS

FOR THE YEARS ENDED DECEMBER 31, 2017 AND 2016

2.ACCOUNTING POLICIES (continued)

Earnings (Loss) per Share

The Company computes net earnings (loss) per share of common ~~share~~stock in accordance with FASB ASC 260, Earnings Per Share (“ASC 260”) and ~~SEC~~U.S. Securities and Exchange Commission Staff Accounting Bulletin No. 98 (“SAB 98”). Under the provisions of ASC 260 and SAB 98, basic net earnings (loss) per share of common ~~share~~stock is computed by dividing the amount available to common stockholders by the weighted average number of shares of common stock outstanding during the period. Diluted income per share includes the effect of dilutive common stock equivalents from the assumed exercise of options, warrants, convertible preferred stock and convertible notes. ~~The~~ ~~Company’s~~Common ~~common~~ stock equivalents ~~were~~are excluded in the computation of diluted net (loss) per share since their inclusion would be anti-dilutive.

Reclassifications

Certain prior year amounts have been reclassified to conform to the current year presentation. These reclassifications ~~have~~had no effect on the accompanying statements of operations and cash flows.

~~3.RECENTLY ISSUED ACCOUNTING STANDARDS~~ F-7

InZHONG ~~May~~YA ~~2014,~~INTERNATIONAL FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606) (“ASU 2014-09”). ASU 2014-09 requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. ASU 2014-09 will replace most existing revenue recognition guidance in U.S. GAAP when it becomes effective and permits the use of either the retrospective or cumulative effect transition method. The guidance also requires additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts. LIMITED

~~In August 2015, the FASB issued ASU No. 2015-14, Deferral of the Effective Date~~ (~~“ASU~~FORMERLY ~~2015-14”),~~WESTERN ~~which~~LUCRATIVE ~~defers the effective date for ASU 2014-09 by one year. For public entities~~ENTERPRISES, the guidance in ASU 2014-09 will be effective for annual reporting periods beginning after December 15, 2017 (including interim reporting periods within those periods), which means it will be effective for the Company’s fiscal year beginning January 1, 2018INC. )

In March 2016, the FASB issued ASU No. 2016-08, Principal versus Agent Considerations (Reporting Revenue versus Net) (“ASU 2016-08”), which clarifies the implementation guidance on principal versus agent considerations in the new revenue recognition standard.

In April 2016, the FASB issued ASU No. 2016-10, Identifying Performance Obligations and Licensing (“ASU 2016-10”), which reduces the complexity when applying the guidance for identifying performance obligations and improves the operability and understandability of the license implementation guidance.

In May 2016, the FASB issued ASU No. 2016-12 Narrow-Scope Improvements and Practical Expedients (“ASU 2016-12”), which amends the guidance on transition, collectability, noncash consideration and the presentation of sales and other similar taxes.

In December 2016, the FASB further issued ASU 2016-20, Technical Corrections and Improvements to Topic 606, Revenue from Contracts with Customers (“ASU 2016-20”), which makes minor corrections or minor improvements to the Codification that are not expected to have a significant effect on current accounting practice or create a significant administrative cost to most entities. The amendments are intended to address implementation and provide additional practical expedients to reduce the cost and complexity of applying the new revenue standard. These amendments have the same effective date as the new revenue standard.

The Company believes that these accounting standard update are not expected to have a material impact on the Company’s financial statements.

F-11

WESTERN LUCRATIVE ENTERPRISES, INC.

NOTES TO FINANCIAL STATEMENTS

FOR THE YEARS ENDED DECEMBER 31, ~~2017~~2018 AND ~~2016~~2017

43.COMMON STOCK

~~The~~As ~~Company~~of ~~has~~December 31, 2017, WLUC had authorized seven hundred and fifty million (750,000,000) shares of common stock with a par value of $0.001 per share. Upon completion of the merger on July 3, 2018, the surviving entity, Zhong Ya, had fifty million (50,000,000) shares of common stock authorized with a par value of $0.001 per share. As of December 31, ~~2017~~2018 and ~~2016~~2017, there ~~are~~were 81,~~505~~805,000 shares and 85,050 shares of common stock issued and outstanding, respectively. The Company entered into a debt assumption and conversion agreement, dated January 31, 2018, pursuant to which $30,815 in accounts payable and accrued expenses and $3,723 of accrued interest owed to Magellan Capital Partners, Inc. (“Magellan”) were converted into 102,300 shares of the Company’s common stock, issued to Tonbridge, LLC, a designee of Magellan.

5In May 2018, WLUC formed a wholly-owned Nevada corporation for the purposes of changing domicile from Iowa to Nevada and changing its name to Zhong Ya International Limited.~~CONVERTIBLE~~ ~~PROMISSORY~~The ~~NOTES~~ common stock of WLUC was exchanged on July 3, 2018 for the common stock of Zhong Ya, and the Iowa company was merged into Zhong Ya. Each one hundred (100) shares of common stock of WLUC issued and outstanding were canceled and converted automatically into one (1) share of common stock of Zhong Ya with a par value of $0.001. The transaction decreased the number of outstanding shares from 18,735,000 to 187,350. These financial statements have been retroactively adjusted to reflect this exchange.

~~The~~In ~~chart~~November ~~below~~2018, ~~summarizes~~ the ~~term~~Company issued 1,617,650 shares of common stock at $0.001 per share for Wenjian Liu’s services as the ~~notes~~Chief ~~payable~~Executive Officer and ~~debt~~Director ~~discounts~~ of the Company. asCompensation ofexpense ~~December~~was 31recognized for $504,707 ~~2017.~~for these shares.

Terms	Amount
Notes Payable to Related Party (Millenium Group, Inc.): Effective as of August 20, 2010; principal of $10,000 at 2.5% APR; convertible into 4% of fully diluted common shares; due on August 20, 2017, net of unamortized discount related to the debt accretion of $0.	$10,000
Notes Payable to Related Party (Magellan Capital Partners): Effective as of December 31, 2012; principal of $6,000 at 5.0% APR; convertible into 600,000 fully diluted common shares; due on December 31, 2017, net of unamortized discount related to the debt accretion of $0.	$6,000
Notes Payable to Related Party (Savile Town Investments, Inc.): Effective as of December 31, 2012; principal of $1,500 at 5.0% APR; convertible into 150,000 fully diluted common shares; due on December 31, 2017, net of unamortized discount related to the debt accretion of $0.	$1,500

4.CONVERTIBLE PROMISSORY NOTES CANCELLATION

InAs ~~accordance~~of ~~with~~December ~~ASC~~31, ~~470-20~~2017, ~~Debt~~the ~~with~~Company ~~conversion~~had ~~and~~$17,500 ~~other~~of ~~options,~~convertible asnotes ~~the~~outstanding ~~conversion~~with ~~price~~a of$17,500 ~~the~~beneficial ~~share~~conversion isfeature atdiscount $0feature.01 ~~per~~On ~~diluted~~January ~~common~~31, ~~shares~~2018, the ~~beneficial~~Company ~~conversion~~entered ~~feature~~into ora ~~BCF~~cancellation of ~~notes~~debt ~~were~~agreement ~~calculated~~with ~~based~~Millennium onGroup, Inc., for the ~~intrinsic~~cancellation ~~value.~~of ~~The~~$11,864 ~~fair~~in ~~value~~aggregate ofprincipal ~~the~~and ~~shares~~accrued atinterest ~~the~~under ~~issuance~~a ~~date~~promissory isnote, $0dated August 20, 2010.52 ~~and~~The ~~the~~Company ~~BCF~~also isentered ~~$0.51~~into ~~per~~a ~~share.~~cancellation Asof ~~the~~debt ~~total~~agreement ~~BCF~~with isSavile ~~greater~~Town ~~than~~Investments, ~~the~~Inc., ~~total~~dated ~~proceeds~~as of ~~the~~January ~~$17~~31,~~500~~ ~~convertible~~2018, ~~notes~~for the cancellation of $1,881 in ~~accordance~~aggregate ~~with~~principal ~~ASC~~and ~~470-20~~accrued ~~the~~interest ~~BCF~~under isa ~~limited~~promissory tonote, ~~the~~dated ~~total~~December ~~proceeds~~31, of2012, ~~the~~which ~~convertible~~was ~~notes~~assigned ~~which~~to isCodell ~~$17~~Financial Services,~~500.~~ ~~The~~LLC ~~Company~~on ~~recorded~~April 26, 2017. In addition, the ~~total~~Company ~~convertible~~entered ~~value~~into ofa ~~the~~cancellation ~~notes~~of ~~issued~~debt toagreement ~~the~~with ~~Company~~Magellan, infor the ~~amount~~cancellation of $177,~~500~~526 asin aggregate principal and accrued interest under a ~~debt~~promissory ~~discount~~note, ~~upon~~dated ~~issuance~~December 31, 2012.

In accordance with ~~accounting~~ASC ~~principles~~470-20, ~~generally~~Debt ~~accepted~~with inconversion ~~the~~and ~~United~~other ~~States of America~~options, as the ~~above~~conversion ~~promissory~~price ~~notes~~was ~~should~~$0.01 ~~have~~per ~~been~~share ~~being~~of ~~accreted~~common upstock, ~~commencing~~the ~~their~~beneficial ~~issuance~~conversion ~~dates~~feature up(“BCF”) toof ~~their~~the ~~values~~convertible ~~required~~promissory tonotes bewas ~~paid~~calculated based on ~~their~~the ~~due~~intrinsic ~~dates~~value. The ~~Millenium~~fair ~~note should have had a~~ value of ~~$10,000~~the onshares ~~its~~at ~~August~~the ~~20,~~issuance ~~2017~~date ~~due~~was ~~date~~$0.52 and the ~~two~~BCF ~~other~~was ~~notes~~$0.51 ~~(Magellan~~per ~~and~~share. ~~Savile~~As ~~Town)~~the ~~should~~total ~~have~~BCF ~~had~~is agreater than the total ~~value~~proceeds of the $717,500 onconvertible ~~their December 31~~notes, ~~2017~~in ~~due~~accordance ~~date. Do~~with toASC ~~the~~470-20 ~~inactivity of~~ the ~~Company~~BCF ~~and~~is ~~the~~limited ~~fact that subsequent~~ to ~~December~~the ~~31,~~total ~~2017,~~proceeds ~~these~~of ~~three~~the convertible notes ~~and~~which ~~their~~was ~~related~~$17,500. ~~accrued~~The ~~interest~~Company ~~was~~recorded ~~forgiven~~the ~~(See~~total ~~Note~~convertible ~~10),~~value ~~from~~of athe ~~qualitative~~notes ~~perspective,~~issued ato ~~determination~~the ~~was~~Company ~~made~~in ~~not~~the ~~amend~~amount orof ~~correct~~$17,500 ~~prior~~as ~~filings~~a ~~for~~debt ~~this~~discount ~~error~~upon issuance.

6In accordance with GAAP, the above promissory notes should have been accreted up commencing upon their issuance up to their value required to be paid on the due dates.~~INCOME~~ ~~TAX~~ The Millennium note should have had a value of $10,000 on its August 20, 2017 due date and the two other notes (Magellan and Savile Town) should have had a total value of $7,500 on their December 31, 2017 due date. Due to the inactivity of the Company and the fact that these three notes and their related accrued interest were forgiven, from a qualitative perspective, a determination was made not to amend or correct prior filings for this error.

At December 31, 2017 and 2016, the Company has established full a valuation allowance against its deferred tax assets, principally for operating losses, due to the uncertainty in realizing the benefits. At December 31, 2017, the Company had approximately $120,000 of unused operating losses expiring beginning 2028 through 2037. This carry forward may be limited upon the consummation of a business combination under IRC Section 381. F-8

~~The~~ZHONG ~~Company~~YA ~~did~~INTERNATIONAL ~~not pay any income taxes during the periods ended December 31, 2017 or 2016.~~LIMITED

~~F-12~~(FORMERLY WESTERN LUCRATIVE ENTERPRISES, INC.)

WESTERN LUCRATIVE ENTERPRISES, INC.

NOTES TO FINANCIAL STATEMENTS

FOR THE YEARS ENDED DECEMBER 31, ~~2017~~2018 AND ~~2016~~2017

75.~~RELATED~~INCOME ~~PARTIES TRANSACTION~~ TAX

The ~~holder~~Company ~~(Millenium~~is ~~Group,~~subject ~~Inc.)~~to United States tax laws which provides for a flat tax rate of 21% for 2018 and graduated tax rates up to 35% for 2017. No provision for United States federal taxes has been made as the Company had taxable losses of approximately $1031,000 ~~convertible~~and ~~note~~$5,000 isfor ~~owned~~the byyears ~~Jonathan~~ended ~~Mork~~December ~~who~~31, is2018 aand ~~son~~2017, ofrespectively. ~~Dempsey~~The ~~Mork~~Company ~~owner~~had ofpre-tax ~~MCC~~losses ~~Profit~~of ~~Sharing~~approximately ~~Plan~~$536,000 ~~which~~and ~~holds~~$5,000 ~~more~~for ~~than~~the 5%years ofended ~~the~~December ~~common~~31, ~~shares~~2018 ~~from~~and ~~the~~2017, ~~Company~~respectively.

The ~~holder~~provision ~~(Magellan~~of ~~Capital~~income ~~Partners)~~tax offor the ~~$6,000~~years ~~convertible~~ended ~~note~~December is31, ~~owned~~2018 byand ~~Dempsey~~2017 ~~Mork~~are ~~owner~~summarized ofas ~~MCC Profit Sharing Plan which holds more than 5% of the common shares from the Company.~~follows:

The holder (Savile Town Investments, Inc.) of the $1,500 convertible note is owned by Neville Pearson, who is the former President, Chief Executive Officer and Director of the Company.

		2018		2017
Current	$	-	$	-
Deferred		6,595		1,050
Change in valuation allowance		(6,595)		(1,050)
Total	$	-	$	-

~~8.CONTINGENCIES~~ The primary components that give rise to deferred income taxes at December 31, 2018 and 2017 are as follows:

The Company could become a party to various legal actions arising in the ordinary course of business. Matters that are probable of unfavorable outcomes to the Company and which can be reasonably estimated are accrued. Such accruals are based on information known about the matters, the Company’s estimates of the outcomes of such matters and its experience in contesting, litigating and settling similar matters.

		2018		2017
Deferred tax assets (liabilities):	$	-	$	-
Net operating loss carry forwards		33,022		26,427
Less: valuation allowance		(33,022)		(26,427)
Total deferred tax assets (liabilities)	$	-	$	-

AsThe ofCompany reviews the ~~date~~valuation ofallowance ~~this~~to ~~report,~~determine whether there ~~are~~is nosufficient ~~material~~positive ~~pending~~or ~~legal~~negative ~~proceedings~~evidence to ~~which~~support ~~the~~a ~~Company~~change isin ajudgment ~~party~~about orthe realization of ~~which~~the ~~any~~deferred oftax ~~its~~asset. The ~~property~~Company ishas ~~the~~established ~~subject~~100% valuation allowances as of December 31, ~~nor~~2018 ~~are~~and ~~there~~2017 ~~any~~and ~~such~~no ~~proceedings~~deferred ~~known~~tax toasset bebenefit ~~contemplated~~has been recorded.

9On December 22, 2017, the “Tax Cuts and Jobs Act” (“The Act”) was enacted.~~GOING~~ ~~CONCERN~~Under the provisions of the Act, the maximum U.S. corporate tax rate decreased to 21% beginning in 2018. Accordingly, the Company has measured its deferred tax assets utilizing the lower enacted corporate tax rate of 21% for federal purpose as of December 31, 2018 and 2017.

The following table reconciles the U.S. statutory rates to the Company’s effective tax rate for the years ended December 31, 2018 and 2017:

	2018	2017
Federal statutory tax rate	21.0%	34.0%
Permanent difference *	(19.8)%	-
Tax rate deduction	-	(13.0)%
Valuation allowance	(1.2)%	(21.0)%
Effective tax rate	-	-

*Represents stock compensation expenses that are not deductible in the Company’s U.S. tax returns.

6.DUE TO RELATED PARTY

As of December 31, 2018 and 2017, the Company had a non-interest-bearing payable of $27,201 and $0, respectively, due to the principal shareholder of the Company.

F-9

ZHONG YA INTERNATIONAL LIMITED

(FORMERLY WESTERN LUCRATIVE ENTERPRISES, INC.)

NOTES TO FINANCIAL STATEMENTS

FOR THE YEARS ENDED DECEMBER 31, 2018 AND 2017

7.GOING CONCERN

The Company’s financial statements have been presented on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company is subject to the substantial business risks and uncertainties inherent to such an entity, including the potential risk of business failure. The Company has not generated any revenues since inception. While the Company is attempting to commence operations and generate revenues, the Company continues to be reliant upon its stockholders to support its operations. This raises substantial doubt about the Company’s ability to continue as a going concern.

Management isplans ~~hoping~~ to raise additional funds through the issuance of additional equity or debt securities.

While the Company believes in its ability to raise additional funds and the viability of its strategy, there can be no assurances that ~~they~~it will be successful. The Company’s ability to continue as a going concern is dependent upon the continued financial support from its stockholders and its ability to obtain the necessary equity or debt financing and eventually attain profitable operations.

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

108.SUBSEQUENT EVENTS

The Company'’s management has performed subsequent events procedures through April 171, ~~2018~~2019, which is the date the financial statements were available to be issued, and determined that there were no subsequent events that would require recognition or disclosure in the financial statements.

The Company entered into a debt assumption and conversion agreement, dated as of January 31, 2018, pursuant to which $30,815 in accounts payables and accrued expenses owed to Magellan were converted into F-10~~,230,000 shares of the Company’s common stock, issued in the name of Tonbridge, LLC, a company under common control with Magellan.~~

F-13

WESTERN LUCRATIVE ENTERPRISES, INC.

NOTES TO FINANCIAL STATEMENTS

FOR THE YEARS ENDED DECEMBER 31, 2017 AND 2016

10.SUBSEQUENT EVENTS (continued)

F-14

Filing Compare · Zhong Ya International Ltd