UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 10-Q

(Mark one)

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

For the Quarterly Period Ended ~~March 31,~~June 30, 2015



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

For the transition period from _________________to

Commission File Number: 000-54492

IPOWorld

(Exact name of registrant as specified in its charter)

Nevada		27-3088652
(State or Other Jurisdiction		(I.R.S. Employer
of Incorporation or Organization)		Identification No.)

3472 Research Pkwy., No. 104, Colorado Springs, CO		80920
1785 South Escondido Blvd., Suite D, Escondido CA		92025
(Address of principal executive offices)		(Zip Code)

(719) 445-1234

(Registrant’s telephone number, including area code)

Copies of Communications to:

IPOWorld

2240 Encinitas Blvd., Suite D

Encinitas, CA 92024

and

Law Offices of Thomas C. Cook, Ltd.

8250 W. Charleston Blvd., Suite 120

Las Vegas, NV 89117

(702) 242-0099

Fax (702) 242-0241

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 was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.

Yes þ No☑ oNo ο

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 oο No o ο Not Applicable

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, or a non-accelerated filer or a smaller reporting company, defined in Rule 12b-2 of the Exchange Act (Check one).

Large accelerated filer oο Accelerated filer oο Non-accelerated filer oο Smaller Reporting Company þ☑ (Do not check if a smaller reporting company)

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

There were 4227,~~000~~500,000 shares of Common ~~Stock~~ Stock outstanding as of ~~May~~November 1916, 2015.

Table of Contents

IPOWorld

Index to Form 10-Q

For the Quarterly Period Ended ~~March~~June 3130, 2015

PART I	Financial Information	3
ITEM 1.	Condensed Consolidated Financial Statements (unaudited)	3
	Consolidated Balance Sheets as of March 31, 2015 and September 30, 2014	3
	Condensed Consolidated Balance Sheets as of June 30, 2015 and September 30, 2014	3
	Consolidated Statements of Operations for the three and six months ended March 31, 2015 and March 31, 2014	4
	Condensed Consolidated Statements of Operations for the three and nine months ended June 30, 2015 and June 30, 2014	4
	Consolidated Cash Flows for the six months ended March 31, 2015 and March 31, 2014	5
	Condensed Consolidated Cash Flows for the nine months ended June 30, 2015 and June 30, 2014	5
	Notes to the Consolidated Financial Statements	6
	Notes to the Condensed Consolidated Financial Statements	6
ITEM 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	11
ITEM 3.	Quantitative and Qualitative Disclosures About Market Risk	1817
ITEM 4T.	Controls and Procedures	1918
PART II	Other Information	2221
ITEM 1.	Legal Proceedings	2221
ITEM 1A.	Risk Factors	2221
ITEM 2.	Unregistered Sales of Equity Securities and Use of Proceeds	2221
ITEM 3.	Defaults Upon Senior Securities	2221
ITEM 4.	Mine Safety Disclosures	2221
ITEM 5.	Other Information	2221
ITEM 6.	Exhibits	2322
	SIGNATURES	2423

Part I. Financial Information

Item 1. Consolidated Financial Statements

IPOWorld

~~(formerly~~Condensed ~~General~~Consolidated ~~Cleaning~~Balance ~~and Maintenance)~~Sheets

Consolidated Balance Sheets

(Unaudited)

			March 31, 2015	September 30, 2014
			June 30, 2015	September 30, 2014
		ASSETS
Current assets:
	Cash		$ ~~401~~49,249	$ 109,621
	Construction in progress		~~97,450~~-	52,162
		Total current assets	9749,~~851~~249	161,783
TOTAL ASSETS			$ 9749,~~851~~249	$ 161,783
		LIABILITIES AND STOCKHOLDERS' EQUITY
		LIABILITIES AND STOCKHOLDERS' (DEFICIT) EQUITY
Stockholders' equity:
Current liabilities: Accounts payable and accrued expenses			6,000	-
	Preferred stock, $0.001 par value, 15,000,000 shares		1,000	-
	Line of credit		50,000	-
		authorized. 1,000,000 and nil shares issued and outstanding
		Total current liabilities	56,000	-
		as of 3/31/2015 and 9/30/2014, respectively
Stockholders' (deficit) equity:
	Common stock, $0.001 par value, 185,000,000 shares		42,000	25,000
	Preferred stock, $0.001 par value, 15,000,000 shares		-	-
		authorized, 42,000,000 and 25,000,000 shares issued and
		authorized, no shares issued and outstanding
		outstanding as of 3/31/2015 and 9/30/2014, respectively
		as of 6/30/2015 and 9/30/2014, respectively
	Additional paid-in capital		39,560,675	227,675
	Common stock, $0.001 par value, 185,000,000 shares		27,500	25,000
	Accumulated deficit		(39,505,824)	(90,892)
		authorized, 27,500,000 and 25,000,000 shares issued and
		Total stockholders' equity	97,851	161,783
		outstanding as of 6/30/2015 and 9/30/2014, respectively
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY			$ 97,851	$ 161,783
	Additional paid-in capital		455,175	227,675
	Accumulated deficit		(489,426)	(90,892)
		Total stockholders' deficit	(751)	161,783
TOTAL LIABILITIES AND STOCKHOLDERS' (DEFICIT) EQUITY			$ 49,249	$ 161,783

~~The~~See accompanying notes ~~are~~to anthese ~~integral part~~unaudited ofcondensed ~~these~~ consolidated financial statements.

IPOWorld

~~(formerly~~Condensed ~~General~~Consolidated ~~Cleaning~~Statements ~~and Maintenance)~~of Operations

Consolidated Statements of Operations

(Unaudited)

			For the three months ended March 31, 2015	For the three months ended March 31, 2014	For the six months ended March 31, 2015	For the six months ended March 31, 2014
			For the three months ended June 30, 2015	For the three months ended June 30, 2014	For the nine months ended June 30, 2015	For the nine months ended June 30, 2014
Revenue			$ -	$ -	$ -	$ -
Expenses:
	Auditing fees		76,000	1,750	713,750	68,~~250~~000
	General & Administrative		2,425	-	34,182	-
	General & administrative		11,152	-	65,334	-
	Consulting-related party		-	-	22,000	-
	Consulting-stock based compensation related party		-	-	39,151,000	-
		Total expenses	17,152	1,750	101,084	8,000
		Total expenses	9,425	1,750	39,214,932	6,250
Net operating loss			(17,152)	(1,750)	(101,084)	(8,000)
Net operating loss			(9,425)	(1,750)	(39,214,932)	(6,250)
Other expense
Other (expense)
	Impairment of fixed asset		(97,450)	-	(97,450)
	Interest expense		-	-	(200,000)	-
	Total other expense		-(97,450)	-	(~~200~~297,~~000~~450)	-
Net loss			$ (9114,~~425~~602)	$ (1,750)	$(39398,~~414,932~~534)	$ (68,~~250~~000)
Weighted average number of common
	shares outstanding- basic		42,000,000	25,000,000	40,120,879	25,000,000
	shares outstanding- basic and diluted		27,500,000	25,000,000	27,097,070	25,000,000
Net loss per share - basic			$ (0.00)	$ (0.00)	$ (0.98)	$ (0.00)
Net loss per share – basic and diluted			$ (0.00)	$ (0.00)	$ (0.01)	$ (0.00)

~~The~~See accompanying notes ~~are~~to anthese ~~integral part~~unaudited ofcondensed ~~these~~ consolidated financial statements.

IPOWorld

~~(formerly~~Condensed ~~General~~Consolidated ~~Cleaning~~Statements ~~and~~of Cash ~~Maintenance)~~Flows

Consolidated Statements of Cash Flows

(Unaudited)

		For the six months ended March 31, 2015	For the six months ended March 31, 2014
		For the nine months ended June 30, 2015	For the nine months ended June 30, 2014
OPERATING ACTIVITIES
Net loss		$ (39398,~~414,932~~534)	$ (68,~~250~~000)
Adjustments to reconcile net loss to net cash used by operating activities:
Stock issued for services-related party		39,151,000
Impairment of fixed asset		97,450	-
Interest expense		200,000	-
Changes in operating assets and liabilities:
Donated services		30,000	-
Changes in operating assets and liabilities: Increase in accounts payable and accrued expenses		6,000	-
	Decrease in prepaid expense	-	1,500
Net cash used in operating activities		(6365,~~932~~084)	(46,~~750~~500)
INVESTING ACTIVITIES
Increase in construction in progress		(45,288)	-
Net cash used in investing activities		(45,288)	-
FINANCING ACTIVITIES
Contributed capital		-	4,750
Proceeds from line of credit		50,000	-
Net cash provided by financing activities		-	4,750
Contributed capital		-	6,500
NET DECREASE IN CASH		(109,220)	-
Net cash provided by financing activities		50,000	6,500
NET DECREASE IN CASH		(60,372)	-
CASH - BEGINNING OF THE PERIOD		109,621	-
CASH - END OF THE PERIOD		$ ~~401~~49,249	$ -
SUPPLEMENTAL DISCLOSURES:
Interest paid		$ -	$ -
Income taxes paid		$ -	$ -
Non cash investing and financing activities:
Services provided by majority shareholder		$ 30,000	$ -
Shares issued in settlement of debt		$ 200,000	$ -

~~The~~See accompanying notes ~~are~~to anthese ~~integral part~~unaudited ofcondensed ~~these~~ consolidated financial statements.

IPOWorld

~~(formerly~~Notes ~~General~~to ~~Cleaning~~Condensed ~~and~~Consolidated ~~Maintenance)~~Financial Statements

~~Notes~~June to30, ~~Consolidated Financial Statements~~2015

March 31, 2015

(Unaudited)

NOTE 1. - ~~FINANCIAL STATEMENTS~~BUSINESS

IPO World, (The “Company ”) was organized on April 26, 2010 (Date of Inception) under the laws of the State of Nevada, as General Cleaning and Maintenance. On ~~February~~March 1315, 2013, the Company ~~changed~~ ~~its~~filed ~~name~~a ~~from~~Certificate ~~General~~of ~~Cleaning~~Amendment ~~and~~with ~~Maintenance~~the toNevada ~~IPOWorld.~~Secretary ~~Concurrently,~~of itState ~~also~~to ~~increased~~change its ~~authorized~~corporate ~~shares of common~~name ~~stock~~to: ~~from~~IPOWorld. ~~75,000,000~~The tooriginal ~~185,000,000~~business ~~shares~~ of ~~common~~the ~~stock,~~Company ~~par~~was ~~value~~to ~~$0.001,~~provide ~~and~~a ~~added~~wide ~~the~~range ~~authorization for up to 15,000,000 shares~~ of ~~preferred~~janitorial ~~stock,~~and ~~par~~cleaning ~~value~~services $0for clients.~~001~~..

IPOWorld is ~~incorporated~~focused ~~MSPR,~~on creating a ~~Nevada~~portfolio ~~corporation, as~~of areal ~~wholly-owned~~estate ~~subsidiary~~properties ofthat ~~IPOWorld~~service onthe ~~November~~cannabis ~~24, 2014~~industry. ItThe isCompany ~~management's~~does ~~intention~~not ~~that~~grow, harvest, ~~the~~distribute, ~~subsidiary~~market ~~act~~nor assell acannabis. ~~separate entity~~The ~~that~~company ~~provides~~may ~~security~~acquire and/or ~~protection~~leases ~~services~~properly ~~for~~zoned ~~IPOWorld's~~land and ~~other~~related ~~businesses~~facilities with ~~operations.~~the ~~The~~intent ~~subsidiary~~to ~~will~~build beand/or ~~a distinct~~do ~~company~~leasehold ~~with~~improvements ~~different~~to ~~financial,~~existing ~~investment~~buildings and ~~operating~~rent ~~characteristics~~to solicensed ~~that~~tenants ~~each~~for ~~company~~their ~~can~~operations, all ~~adopt~~in ~~their~~compliance ~~own~~with ~~business strategies~~applicable local and ~~objectives~~state ~~tailored~~laws toand ~~their respective markets~~regulations.

The ~~accompanying~~cannabis ~~consolidated~~industry ~~financial~~is ~~statements have~~still ~~been prepared by the Company without audit. In the opinion of management, all adjustments (which include only normal recurring~~concentrated ~~adjustments)~~in ~~necessary~~a tofew ~~present~~States ~~fairly the financial position, results of operations~~ and ~~cash~~lacks ~~flows~~recognized atregional ~~March~~or ~~31,~~national ~~2015 and for all periods presented have been made~~leaders.

~~Certain~~The ~~information~~Company ~~and~~intends ~~footnote~~to ~~disclosures~~limit our business to ~~normally~~states ~~included~~(e.g., inWashington, ~~financial~~Colorado ~~statements~~and ~~prepared~~Oregon) inthat ~~accordance~~have ~~with~~approved ~~accounting~~cannabis ~~principles~~use ~~generally~~based ~~accepted~~on the type of usage permitted. There are some states in which the ~~United~~Company ~~States of~~cannot ~~America~~market ~~have~~its ~~been~~services ~~condensed~~due orto ~~omitted~~local state restrictions. ItThe isCompany ~~suggested~~intends ~~that~~to ~~these~~market ~~consolidated~~its services ~~financial~~in ~~statements~~states bethat ~~read~~have regulatory systems in ~~conjunction with~~place ~~the~~to ~~consolidated~~license ~~financial~~cannabis ~~statements~~production and processing. ~~notes~~Of ~~thereto~~these ~~included~~states, in the Company's ~~September~~currently ~~30,~~considers ~~2014~~Washington ~~audited~~and ~~consolidated financial~~Colorado ~~statements~~to ~~filed~~be ~~therewith~~its ~~along~~primary ~~with~~target market. Both Washington and Colorado have legalized the ~~Form~~recreational ~~10-K~~use ~~Annual~~of ~~Report~~cannabis. ~~Operating~~Once ~~results~~the ~~for~~Company ~~the~~is ~~six~~able ~~months~~to ~~ended~~establish ~~March~~its ~~31,~~operations in ~~2015~~Washington ~~are~~and ~~not~~Colorado, ~~necessarily~~it ~~indicative~~may ofseek ~~the~~business ~~results~~opportunities ~~that~~in ~~may~~other bestates ~~expected~~that ~~for~~have ~~the~~approved ~~year~~cannabis ~~ending~~such ~~September~~as ~~30, 2015~~Oregon.

~~NOTE~~IPOWorld 2.incorporated MSPR, a Nevada corporation, as a wholly-owned ~~GOING~~subsidiary ~~CONCERN~~of IPOWorld on November 24, 2014. It is management's intention that the subsidiary act as a separate entity that will provide security and protection services for IPOWorld's and other businesses operations. The subsidiary, MPSR, will be a distinct company with different financial, investment and operating objectives, so that it can adopt its own business strategies and objectives tailored to its respective markets. MSPR has not yet commenced operations.

~~These~~Basis ~~consolidated financial statements have been prepared in accordance with generally accepted accounting principles applicable to a going concern which contemplates the realization~~ of assets and the satisfaction of liabilities and commitments in the normal course of business. The Company has an accumulated deficit since inception of $39,505,824. The Company has not generated any revenues to date, and its ability to continue as a going concern is contingent upon the successful completion of additional financing arrangements and its ability to achieve and maintain profitable operations. Management plans to raise equity capital to finance the operating and capital requirements of the Company. Amounts raised will be used for further development of the Company's products, to provide financing for marketing and promotion and for other working capital purposes. While the Company is putting forth its best efforts to achieve the above plans, there is no assurance that any such activity will generate funds that will be available for operations.Presentation

The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. generally accepted accounting principles for complete annual financial statements. In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the three and nine months ended June 30, 2015 are not necessarily indicative of the results that may be expected for the fiscal year ending September 30, 2015 or for any other future period.

IPOWorld

~~(formerly~~Notes ~~General~~to ~~Cleaning~~Condensed ~~and~~Consolidated ~~Maintenance)~~Financial Statements

~~Notes~~June to30, ~~Consolidated Financial Statements~~2015

~~March 31, 2015~~(Unaudited)

The condensed consolidated balance sheet at September 30, 2014 has been derived from the consolidated financial statements at that date but does not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. The accompanying unaudited condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the IPOWorld’s Annual Report on Form 10-K for the fiscal year ended September 30, 2014.

NOTE 2. - GOING CONCERN

These consolidated financial statements have been prepared in accordance with generally accepted accounting principles applicable to a going concern which contemplates the realization of assets and the satisfaction of liabilities and commitments in the normal course of business. The Company has an accumulated deficit since inception of $489,426 and has incurred losses in the three and nine months ended June 30, 2015. The Company has not generated any revenues to date, and its ability to continue as a going concern is contingent upon the successful completion of additional financing arrangements and its ability to achieve and maintain profitable operations. Management plans to raise equity capital to finance the operating and capital requirements of the Company. Amounts raised will be used for further development of the Company's products, to provide financing for marketing and promotion and for other working capital purposes. While the Company is putting forth its best efforts to achieve the above plans, there is no assurance that any such activity will generate funds that will be available for operations.

These conditions raise substantial doubt about the Company's ability to continue as a going concern. These consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classification of liabilities that might result from this uncertainty.

NOTE 3. - SIGNIFICANT ACCOUNTING POLICIES

The relevant accounting policies are ~~listed~~ listed below. There have been no significant changes in the Company's significant accounting policies during the nine months ended June 30, 2015 compared to what was previously disclosed in the Company's Annual Report on Form 10-K for the fiscal year ended September 30, 2014

Basis of Accounting

The basis is United States generally ~~accepted~~ accepted accounting principles. The Company's fiscal year-end is September 30th.

Principles of Consolidation

The consolidated financial statements ~~include~~ include the accounts and operations of IPOWorld and its wholly owned subsidiary, MSPR Corp. AsFor ofthe ~~March~~three 31and nine months ended June 30, 2015, MSPR Corp. had no operations to report.

IPOWorld

Notes to Condensed Consolidated Financial Statements

June 30, 2015

(Unaudited)

Cash and Cash Equivalents

The Company considers all short-term investments with a maturity of three months or less at the date of purchase to be cash and cash equivalents.

Use of Estimates

In preparing financial statements in ~~conformity~~ conformity with generally accepted accounting principles, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial ~~statements~~ statements and revenues and expenses during the reported period. Actual results could differ from those estimates. Management makes estimates that affect certain accounts including, deferred income tax assets, estimated useful lives of property and equipment, accrued expenses, fair value of equity instruments and reserves for any other commitments or contingencies. Any adjustments applied to estimates are recognized in the year in which such adjustments are determined.

Earnings (Loss) Per Share Calculations

The Company follows ASC Topic 260 to account for the earnings (loss) per share. Basic earnings (loss) per common share (“EPS”) calculations are determined by dividing net income by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per common share calculations are determined by dividing net income by the weighted average number of common shares and dilutive common share equivalents outstanding. During periods when common stock equivalents, if any, are anti-dilutive they are not considered in the computation.

Construction in Progress (CIP)

The Company follows ASC Topic 360 to capitalize assets. Further, ASC 360-10-45-14 states that a long-lived asset classified as held for sale (but not qualifying for presentation as a discontinued operation in the statement of financial position in accordance with paragraph 205-20-45-10) shall be presented separately in the statement of financial position of the current period. The assets and liabilities of a disposal group classified as held for sale shall be presented separately in the asset and liability sections, respectively, of the statement of financial position. Those assets and liabilities shall not be offset and presented as a single amount. The major classes of assets and liabilities classified as held for sale shall be separately presented on the face of the statement of financial position or disclosed in the notes to financial statements.

IPOWorld

(formerly General Cleaning and Maintenance)

Notes to Consolidated Financial Statements

March 31, 2015

Fair value of financial instruments

Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of ~~March~~June 3130, 2015 and September 30 2014. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values. These financial instruments include cash equivalents, accrued expenses and accounts payable. Fair values were assumed to approximate carrying values for cash and payables because they are short term in nature and their carrying amounts approximate fair values or they are payable on demand.

Level 1: The preferred inputs to valuation efforts are “quoted prices in active markets for identical assets or liabilities,” with the caveat that the reporting entity must have access to that market. Information at this level is based on direct observations of transactions involving the same assets and liabilities, not assumptions, and thus offers superior reliability. However, relatively few items, especially physical assets, actually trade in active markets.

Level 2: FASB acknowledged that active markets for identical assets and liabilities are relatively uncommon and, even when they do exist, they may be too thin to provide reliable information. To deal with this shortage of direct data, the board provided a second level of inputs that can be applied in three situations.

IPOWorld

Notes to Condensed Consolidated Financial Statements

June 30, 2015

(Unaudited)

Level 3: If inputs from levels 1 and 2 are not available, FASB acknowledges that fair value measures of many assets and liabilities are less precise. The board describes Level 3 inputs as “unobservable,” and limits their use by saying they “shall be used to measure fair value to the extent that observable inputs are not available.” This category allows “for situations in which there is little, if any, market activity for the asset or liability at the measurement date”. Earlier in the standard, FASB explains that “observable inputs” are gathered from sources other than the reporting company and that they are expected to reflect assumptions made by market participants.

The Company did not have any assets or liabilities measured at fair value on a recurring basis at June 30, 2015 or September 30, 2014.

Advertising

Advertising costs are expensed when incurred. The Company has not incurred any advertising expenses since inception.

Income Taxes

The provision for income taxes is the ~~total~~ total of the current taxes payable and the net of the change in the deferred income taxes. Provision is made for the deferred income taxes where differences exist between the period in which transactions affect current taxable income and the period in which they enter into the determination of net income in the financial statements. A valuation allowance is recorded when it is more likely than not that some of the deferred tax assets will not be realized. In determining the need for valuation allowances, we consider projected future taxable income and the availability of tax planning strategies. After evaluating all positive and negative historical and perspective evidences, management has determined it is more likely than not that our deferred tax assets will not be realized.

~~Year~~The ~~end~~Company has recorded a full valuation allowance against its otherwise recognizable deferred tax assets as of June 30, 2015. As such, the Company has not recorded a provision for income tax for the period ended June 30, 2015.

~~The~~Comprehensive ~~Company's~~Income ~~fiscal year-end is September 30.~~(loss)

~~Recent~~The ~~Accounting~~Company ~~Pronouncements~~is required to display comprehensive income (loss) and its components as part of the Company’s consolidated financial statements. For the three and nine months ended Septemer 30, 2015 and 2014, the Company had no elements of comprehensive income (loss).

The Company's management has evaluated all the recently issued accounting pronouncements through the filing date of these financial statements and does not believe that any of these pronouncements will have a material impact on the Company's financial position and results of operations.

IPOWorld

(formerly General Cleaning and Maintenance)

Notes to Consolidated Financial Statements

March 31, 2015

NOTE 4. - STOCKHOLDERS' EQUITY

The Company is authorized to issue 15,000,000 preferred shares at par value $0.001 and 185,000,000 common shares at par value $0.001. On February 13, 2013, the Company increased the authorized stock of the company from 75,000,000 shares to 185,000,000 common shares at par value $0.001 and 15,000,000 preferred shares at par value $0.001 for total authorized shares of 200,000,000.

On October 17, 2014, the Company agreed to issue 1,000,000 unregistered restricted Preferred Voting Stock, which carries a voting weight equal to fifty (50) Common Shares and 14,500,000 restricted common shares to Edward Heckerson for his services provided during the quarter ended December 31, 2014, which include but are not limited to: corporate guidance, operations, regulatory compliance and the seeking and successful acquisition of Company financing. The common shares were valued at the fair market value of $2.70 per share as on the date of issuance for a total value of $39,150,000 and preferred shares were valued for $1,000, based on $0.001 par value of preferred stock.

On October 17, 2014, the Company designated a class of its non convertible Preferred Voting Stock, par value $0.001. One Million (1,000,000) Preferred Voting Stock were authorized. The Preferred Voting Stock carry a voting weight equal to fifty (50) Common Shares. The shares of the Preferred Voting Stock are not redeemable and cannot be converted into Common Shares, unless it is approved by the Board of Directors and agreed upon by the Preferred Voting Shareholders.

On November 14, 2014, IPOWorld with the approval of the Board of Directors agreed to issue 2,500,000 unregistered restricted common shares at an agreed value of $ 0.08 per share to satisfy a Convertible Note debt obligation of $200,000 between the Company and Lakeview Media, a Nevis corporation. The Company entered into the Convertible Note with Lakeview Media on September 30, 2014. The debt holder agreed to tender their original note, marked satisfied, upon the issuance of 2,500,000 IPOWorld restricted common shares and the debt discount calculated under the embedded beneficial conversion feature of $200,000 was entirely amortized and recorded as interest expense as at December 31, 2014. The shares were issued pursuant to the exemption from registration provided by Section 4(2) of the Securities Act. We believed that Section 4(2) was available because the offer and sale did not involve a public offering and there was not general solicitation or general advertising involved in the offer or sale.

There have been no issuances of stock options or warrants.

IPOWorld

~~(formerly~~Notes ~~General~~to ~~Cleaning~~Condensed ~~and~~Consolidated ~~Maintenance)~~Financial Statements

~~Notes~~June to30, ~~Consolidated Financial Statements~~2015

~~March 31, 2015~~(Unaudited)

~~NOTE~~Recent 5.Accounting ~~RELATED PARTY TRANSACTIONS~~Pronouncements

OnIn ~~October~~August 172015, ~~2014,~~ the ~~Company~~FASB ~~agreed~~issued toASU ~~issue~~No. 12015-14,~~000,000~~ ~~unregistered~~Revenue ~~restricted~~From ~~Preferred~~Contracts ~~Voting~~With ~~Stock,~~Customers ~~which~~(Topic ~~carries~~606)." aThe ~~voting~~amendments ~~weight~~in ~~equal~~this toASU ~~fifty~~defer ~~(50)~~the ~~Common~~effective ~~Shares and~~date ~~14,500,000~~of ~~restricted~~ASU 2014-09. ~~common~~Public ~~shares~~business toentities ~~Edward~~should ~~Heckerson~~apply ~~for his services provided during~~ the ~~quarter~~guidance ~~ended~~in ~~December~~ASU ~~31,~~ 2014~~, which~~-09 ~~include~~to ~~but~~annual ~~are~~reporting ~~not~~periods ~~limited~~beginning ~~to:~~after ~~corporate guidance~~December 15, ~~operations~~2017, ~~regulatory~~including ~~compliance~~interim ~~and~~reporting ~~the~~periods ~~seeking~~within ~~and~~that ~~successful~~reporting ~~acquisition of Company financing~~period. ~~The~~Earlier ~~common~~application ~~shares~~is ~~were~~permitted ~~valued~~only atas ~~the fair market value~~ of ~~$2.70~~annual reporting ~~per~~periods ~~share~~beginning asafter ofDecember ~~the~~15, ~~date~~2016, ofincluding ~~issuance~~interim ~~for a~~reporting ~~total~~periods ~~value~~within ofthat ~~$39,150,000~~reporting ~~and~~period. ~~preferred~~We ~~shares~~are ~~were~~still evaluating ~~valued~~the ~~for~~effect ~~$1,000,~~of ~~based~~the onadoption ~~$0.001 par value~~ of ~~preferred~~ASU ~~stock~~2014-09.

~~During~~In August 2014, the ~~six~~FASB ~~months~~issued ~~ended~~ASU ~~March~~No. 312014-15, which ~~2015,~~applies to entities that have substantial doubt about their ability to continue as a going concern. This update requires management to assess the ~~Company~~probability ~~paid~~about athe ~~related~~entity’s ~~party~~ability ~~$22,000~~to remain as a going concern for ~~consulting~~a ~~expenses~~period ~~related~~of toone year from the ~~coordination~~date ofthe ~~construction~~financial ~~services~~statements ~~currently~~are ready to be issued. Depending on management’s conclusions about the entity’s ability to remain as a going concern, the entity must make certain disclosures in ~~progress~~its financial statements. This ~~related~~ASU ~~party~~is ~~entity~~effective for isannual ~~controlled~~periods bybeginning anafter ~~officer~~December 15, 2016. The adoption of ~~the~~this ASU is not expected to have a material impact on the Company’s consolidated results of operations, financial condition or liquidity.

~~The~~In ~~Company~~November ~~does~~2014, ~~not~~the ~~lease~~FASB issued orAccounting ~~rent~~Standards ~~any~~Update ~~property~~No. ~~Office~~ ~~services~~2014-16 ~~are~~(ASU ~~provided~~2014-16), ~~without~~Determining ~~charge~~Whether bythe Host Contract in a ~~director.~~Hybrid ~~Such~~Financial ~~costs~~Instrument Issued ~~are~~in ~~immaterial~~the Form of a Share Is More Akin to ~~the~~Debt ~~financial~~or ~~statements~~to ~~and,~~Equity. ~~accordingly, have~~The amendments in this ASU do not ~~been~~change ~~reflected~~the ~~therein~~current criteria in U.S. ~~The~~GAAP ~~officers~~for ~~and~~determining ~~directors~~when separation of ~~the~~certain ~~Company~~embedded ~~are~~derivative ~~involved~~features in ~~other~~a ~~business~~hybrid ~~activities~~financial instrument is required. The amendments clarify that an entity should consider all relevant terms and ~~may~~features, in including the ~~future,~~embedded ~~become~~derivative ~~involved~~feature being evaluated for bifurcation, in ~~other~~evaluating ~~business~~the ~~opportunities~~nature of the host contract. IfThe aASU ~~specific~~applies ~~business~~to ~~opportunity~~all ~~becomes~~entities ~~available,~~that ~~such~~are ~~persons~~issuers ~~may~~of, ~~face~~or ainvestors ~~conflict~~ in, ~~selecting~~hybrid ~~between~~financial instruments that are issued in the ~~Company~~form of a share and ~~their~~is ~~other~~effective for public business ~~interests~~entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015. ~~The~~Early ~~Company~~adoption is permitted. Management is currently assessing the impact the adoption of ASU 2014-16 and has not ~~formulated~~determined athe ~~policy for~~effect of the ~~resolution~~standard ofon ~~such~~our ongoing ~~conflicts~~financial reporting.

~~NOTE~~The 6Company's -management ~~CONSTRUCTION~~has INevaluated other ~~PROGRESS~~recently issued accounting pronouncements through the filing date of these financial statements and does not believe that any of these pronouncements will have a material impact on the Company's financial position and results of operations.

~~The~~NOTE ~~Company~~4. ~~is in the process of preparing a site for turn~~-~~key~~ ~~opening~~STOCKHOLDERS' ~~by its client for use as a medical marijuana establishment. As of March 31, 2015, the Company has capitalized $97,450 for work in progress at this site.~~EQUITY

~~NOTE~~The 7Company -is ~~SUBSEQUENT~~authorized ~~EVENTS~~to issue 15,000,000 preferred shares at par value $0.001 and 185,000,000 common shares at par value $0.001.

~~The~~On ~~Company~~October ~~has~~17, ~~evaluated~~2014, ~~subsequent~~the ~~events~~Company designated ~~from~~a ~~March~~class 31of its non convertible Preferred Voting Stock, ~~2015~~par ~~through~~value ~~the~~$0.001. ~~date~~One Million (1,000,000) Preferred Voting Stock were authorized. The Preferred Voting Stock carry a voting weight equal to fifty (50) Common Shares. The shares of the ~~financial~~Preferred ~~statements~~Voting Stock are not ~~issued~~redeemable and cannot be converted into Common Shares, unless it is approved by the Board of Directors and ~~has~~agreed ~~determined~~upon ~~that~~by nothe Preferred ~~such~~Voting ~~events~~Shareholders. These Preferred Shares do not participate in dividends and have ~~occurred~~no liquidation rights. Their sole right is in voting.

IPOWorld

Notes to Condensed Consolidated Financial Statements

June 30, 2015

(Unaudited)

On October 17, 2014, the Company agreed to issue 1,000,000 unregistered restricted, non-convertible Preferred Voting Stock, which carries a voting weight equal to fifty (50) Common Shares and 14,500,000 restricted common shares to Edward Heckerson for his services provided during the quarter ended December 31, 2014, which include but are not limited to: corporate guidance, operations, regulatory compliance and the seeking and successful acquisition of Company financing. The common shares were valued at the fair market value of $2.70 per share as on the date of issuance for a total value of $39,150,000 and preferred shares were valued for $1,000, based on $0.001 par value of preferred stock.

In the case of the Common Shares, the most reliably measured value was determined by the market price of the Common stock, which is not supported by material volume and thus may represent a category III valuation. In the case of the Preferred Shares, which have no market, are not convertible to Common Shares, do not participate in dividends, and have no liquidation rights, the Company believes no reliable measure of value exists for either the security issued or the consideration received by the Company, and chose par value as a last resort.

During June 2015, the Company determined that several legal and accounting mistakes were made in the issuance of both the Common and Preferred Shares to Mr. Edward Heckerson, as noted above. It was mutually determined that the most prudent course was to declare both issuances void accordingly, the transaction was rescinded. The grantee Mr. Edward Heckerson, agreed to rescind the transaction.

Due to errors made, the Company will present the effect of the recision/ annulment of the transaction retrospectively in the first quarter of fisaclyear 2015. This treatment renders the transaction set null for financial statement purposes, and accordingly the Company expects to update and restate its quarterly filings for the quarters ended December 31, 2014 and March 31, 2015, the affected periods within the next ninety days.

Mr. Heckerson, a shareholder and officer, has provided management services to the Company during the three and nine months ended June 30, 2015. However, Mr. Heckerson does not receive any cash or stock based compensation for providing these services. If the the Company did not receive these services, it would need to engage other consultants or hire employees to perform these managerial services. Accordingly, the Company has recognized compensation expense related to the value of these services rendered and a corresponding increase in additional paid-in-capital. Mr. Heckerson is the sole officer and director of the Company, and the Company has valued these services at $10,000 per quarter.

On November 14, 2014, the Board of Directors approved and agreed to issue 2,500,000 unregistered restricted common shares at an agreed value of $ 0.08 per share to satisfy a Convertible Note debt obligation of $200,000 between the Company and Lakeview Media, a Nevis corporation. The Company had entered into the Convertible Note with Lakeview Media on September 30, 2014. The debt holder agreed to tender their original note, marked satisfied, upon the issuance of 2,500,000 IPOWorld restricted common shares and the debt discount calculated under the embedded beneficial conversion feature of $200,000 was entirely amortized and recorded as interest expense as at December 31, 2014. The shares were issued pursuant to the exemption from registration provided by Section 4(2) of the Securities Act. We believed that Section 4(2) was available because the offer and sale did not involve a public offering and there was not general solicitation or general advertising involved in the offer or sale.

There have been no issuances of stock options or warrants during the three and nine months ended June 30, 2015 and 2014.

IPOWorld

Notes to Condensed Consolidated Financial Statements

June 30, 2015

(Unaudited)

NOTE 5 - RELATED PARTY TRANSACTIONS

During the nine months ended June 30, 2015, the Company paid a related party $22,000 for consulting expenses related to the coordination of construction services currently in progress. This related party entity is controlled by the sole officer of the Company.

The Company does not lease or rent any propertyNominal office services are provided without charge by a director. Such costs are immaterial to the financial statements and, accordingly, have not been reflected therein. The officer and directors of the Company are involved in other business activities and may, in the future, become involved in other business opportunities. If a specific business opportunity becomes available, such persons may face a conflict in selecting between the Company and their other business interests. The Company has not formulated a policy for the resolution of such conflicts.

NOTE 6 - LINE OF CREDIT

On June 25, 2015, the company received a line of credit in the amount of $150,000 from Clear Water Technologies which bears interest at a rate of 2% per month, due and payable within 60 days. The Company has borrowed $50,000 to date, and received a verbal extension. However, the Company is in negotiations with the lender regarding the repayment of debt.

NOTE 7 - CONSTRUCTION IN PROGRESS

The Company was investing in a colocation facility for a turn-key marijuana production and processing location on behalf of a future client. As of June 30, 2015, the Company had completed the Washington State Liquor Control Board approved site plan, consulted the client and capitalized $97,450 for work in progress at this site. However, a variety of operational and client monetary difficulties combined to end the project without completion, and for the costs incurred to date offered no further economic benefit to the Company. Accordingly, this construction-in-process was fully impaired during the quarter ending June 30, 2015.

NOTE 8 - SUBSEQUENT EVENTS

The Company has evaluated subsequent events from June 30, 2015 through the date the financial statements are issued, and has determined that no such events have occurred.

MANAGEMENT'S DISCUSSION AND ANALYSIS OF

FINANCIAL CONDITION AND RESULTS OF OPERATIONS

Item 2. - Management's Discussion and Analysis of Financial Condition and Results of Operations

Forward-Looking Information

This Quarterly Report on Form 10-Q contains forward-looking statements. When used in this Quarterly Report on Form 10-Q, the words "anticipate," "believe," "estimate," "will," "plan," "seeks," "intend," and "expect" and similar expressions identify forward-looking statements. Although we believe that our plans, intentions, and expectations reflected in any forward-looking statements are reasonable, these plans, intentions, or expectations may not be achieved. Our actual results, performance, or achievements could differ materially from those contemplated, expressed, or implied, by the forward-looking statements contained in this Quarterly Report on Form 10-Q. Important factors that could cause actual results to differ materially from our forward-looking statements are set forth in this Quarterly Report on Form 10-Q. All forward-looking statements attributable to us or persons acting on our behalf are expressly qualified in their entirety by the cautionary statements set forth in this Quarterly Report on Form 10-Q. Except as required by federal securities laws, we are under no obligation to update any forward-looking statement, whether as a result of new information, future events, or otherwise.

Critical Accounting Policies

There have been no material changes to our critical accounting policies and estimates from the information provided in Item 7, "Management's Discussion and Analysis of Financial Condition and Results of Operations", included in our Annual Report on Form 10-K for the fiscal year ended September 30, 2014.

Overview of Current Operations

History and Organization

The Company was organized April 26, 2010 (Date of Inception) under the laws of the State of Nevada, as General Cleaning and Maintenance. On March 15, 2013, the Company filed a Certificate of Amendment with the Nevada Secretary of State to change its corporate name to: IPOWorld. The original business of the Company was to provide a wide range of janitorial and cleaning services for clients. IPOWorld incorporated MSPR, a Nevada corporation, as a wholly-owned subsidiary of IPOWorld on November 24, 2014. As the Company underwent a change of control and management, it shifted its business to creating a portfolio of real estate properties that service the cannabis industry. The Company business focus includes consulting, construction, property management and land/equipment leasing to licensed cannabis production and processing clients.

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Our Business

IPOWorld is focused on creating a portfolio of real estate properties that service the cannabis industry. We are in the business of consulting, construction, property management and land/equipment leasing to licensed cannabis production and processing clients. We currently do not grow, harvest, distribute, ~~market~~ market nor sell cannabis. The company acquires and/or leases properly zoned land and related facilities with the intent to build and/or do leasehold improvements to existing buildings and rent to licensed tenants for their operations. Lessees pay rent and other management fees for the use of ~~our~~these properties, all in compliance with applicable local and state laws and regulations.

IPOWorld is a single-source, integrated ~~engineering~~ engineering and construction management firm that specializes in ~~buildto~~build-to-succeed cannabis facilities. We utilize the highest quality ~~components~~ components and newest technologies to virtually meet any licensees requirements. Our independent ~~contract~~contractors consists of design engineers, licensed contractors, steel building manufacturers, specialty licensed subcontractors and outside consultants. IPOWorld can design, manage and build-out a new or existing building and transform it into a state-of-the-art marijuana growing/processing operation.

The IPOWorld lease and consult model allows clients to avoid having to seek an equity partner for capitalization and funding of their licensed growing operations. The Company simply provides state approved grower/processors with its infrastructure asset in exchange for premium monthly rent and management fees.

OnThe ~~August~~Company ~~15,~~was ~~2014,~~investing ~~management~~in ~~identified~~a ~~its~~colocation ~~first~~facility ~~licensee~~for a turn-key marijuana production and processing location. Weon ~~began~~behalf ~~property~~of ~~development~~a ~~and~~client. ~~construction~~As ~~which~~of ~~included~~June 30, 2015, the ~~following~~Company ~~initiatives~~had completed 1)the toWashington ~~create a~~State ~~state~~Liquor Control Board approved site plan, ~~for~~consulted athe ~~properly~~client ~~zoned~~and ~~cannabis~~capitalized ~~production~~$97,450 ~~and~~for ~~processing~~work ~~location~~ in progress ~~Olympia~~at this site. However, ~~Washington;~~a 2)variety toof ~~construct~~ operational and ~~deliver~~client amonetary ~~Tier~~difficulties 2combined ~~state~~to ~~approved~~end ~~cannabis~~the ~~production~~project without completion, and ~~processing~~without ~~facility~~opportunity atfor further economic benefit to the Company. Accordingly, this ~~location~~work-in-process was fully impaired during the quarter ending June 30, 2015.

Industry Overview

Currently four states, Colorado, Washington, Oregon and Alaska, have completely legalized marijuana for medical and recreational use. Nineteen other states plus the District of Columbia have laws legalizing marijuana for use by medical patients. In 2013 the Colorado medical marijuana industry had over 100,000 licensed patients producing revenues exceeding $200 million. A Colorado State University study predicts when recreational use becomes legal in 2014, the user base will increase dramatically from 108,000 patients to 652,000 customers and annual State revenues are projected to increase to over $600 million.

At present, there are over one million registered holders of medical marijuana cards in the United States. If the average number of medical marijuana patients in states with legal medical marijuana were extrapolated to all 50 states, the total number of medical marijuana users as of the end 2013 would theoretically have been 2,421,069.

The average medical marijuana user spends approximately $2,000 a year. This would set the national medical marijuana market at approximately $50 billion. When taking in to account the large multiple that exists from the newly expanding recreational market, some experts predict the annual marijuana nationwide market may reach as high as $120 billion.

1214

Company Strategy

IPOWorld management believes that creating infrastructure alone does not necessarily insure a financially successful operation. As such, the Company provides licensees with access to professional consultants that have extensive hands-on experience as actual commercial cannabis growers, processors and dispensary owners. This access to expert knowledge is an important piece to the potential future success of grower/processor clients.

IPOWorld intends to provide the following consulting services to its licensee production/processing clients:

·Business Planning

·Preparation of Applications for Licensing

·Define Start-up Costs

·Operational Analysis

·Preparation of Operating Plans for Licensing

·Cultivation/Processing Management Software

·Real Estate or Facility Sourcing

·Cultivation Facility Design and Build Out

·Selection of Necessary Equipment

·Select Contractors

·Supervise Build Out

·Point of Sale Systems

·Regulatory and Licensing

·Compliance and Applications

·Develop Business Growth Strategies

·Business Coaching

·Project Management for Outdoor, Greenhouse or Indoor Facilities

·Yield Analysis

·Staffing Requirements

·Financial Projections

·Potential Yield Analysis

·Soil or Growing Medium Management

·Environmental Controls

·Define Integrated Pest Management Systems

·Develop Processing Protocols and Train Employees

·Define Sales and Marketing Strategies

·Develop Branding Program

·Create Public Relations and Social Media Programs

·Training and Education of Staff

·Set up Tracking Systems

·Define Security Systems

·Set up Accounting System

·Create Employees Handbook

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Branding

Management believes branding is a critical component to the successful distribution and sales of cannabis. As such, the Company has identified and is currently negotiating licensing contracts with international personalities that are intimately associated with the product.

Management plans to open a progressive agency that will represent and license multiple brands. These brands will create loyalty in the marketplace and raise sales to consumers. The agency will charge a “per label” branding fee to growers and will charge advertising fees to dispensaries to carry products and drive foot traffic via social media.

IPOWorld’s ultimate goal is to create recognizable cannabis brands that elevate consumer expectations through the consistent quality and consistency of its clients products which will be provided to state approved cannabis dispensaries.

Funding

With the $200,000 funding we received on September 30, 2014, we are now in the process of building a cannabis cultivation facility in Olympia, Washington. Construction of the facility is underway. The cannabis grower/processor has permission from the local and state authorities in the State of Washington to build up to a 10,000 square foot cannabis cultivation facility. They have applied for a Tier II cannabis license that requires that their facility be built and then inspected before a final cultivation/processing license is issued. This 10,000 sq. ft. facility is located on a 65 acre parcel of land owned by the Licensee. Once the facility is completed and final inspection is approved by the State of Washington, we expect our fees to complete the facility and provide consulting will range between $350,000 to $400,000. If this materializes, this will generate for the Company between $150,000 to $200,000 in profit. After the final license has been issued and we receive our construction/consulting fees, we plan to expand our operations. We have identified a larger construction site in Elma, Washington to build a state of the art Co-location Facility for additional grower/processors to conduct their business.

MSPR Subsidary

IPOWorld incorporated MSPR, a Nevada corporation, as a wholly-owned subsidiary of IPOWorld on November 24, 2014. It is management's intention that the subsidiary act as a separate entity that provides security and protection services for IPOWorld's and other businesses operations. The subsidiary will be a distinct company with different financial, investment and operating characteristics so that each company can adopt their own business strategies and objectives tailored to their respective markets.

Recent Events

~~IPOWorld~~Management ~~plans~~has toidentified ~~deliver~~and ais ~~state approved~~negotiating ~~10,000~~a ~~square~~Letter ~~foot~~of ~~indoor/outdoor~~Intent ~~cannabis~~with ~~growing~~the ~~and~~Cahuilla ~~processing~~Indian ~~facility~~Tribe located in ~~Olympia~~Anza, ~~Washington~~CA. inOnce ~~February~~an ~~2015.~~Agreement ~~The~~is ~~Company~~executed, we will have the following ~~installed~~responsibilities ~~all~~1) ~~required~~to ~~fencing,~~create ~~structures,~~a ~~lighting,~~tribal ~~security,~~council ~~processing~~approved site plan for a properly zoned cannabis production and ~~all~~processing ~~analytical~~location on ~~equipment~~sovereign ~~needed~~tribal land; 2) to ~~comply~~construct ~~with~~and ~~the State~~deliver ofan ~~Washington~~indoor/outdoor cannabis production and processing facility.

Management has identified and is negotiating a Letter of Intent with its second licensee client. Once a final Lease and Consulting Agreement is executed, we will have the following responsibilities 1) to create a state approved site plan for a properly zoned cannabis production and processing location in Elma, Washington; 2) to construct and deliver to client a 12,500 square foot indoor/outdoor cannabis production and processing facility at this location.

Management has identified and plans to execute a Lease Option Agreement in June 2015 with Pintail Farms located in Elma, Washington. Once executed, the option will allow IPOWorld to build a 15 acre colocation facility on commercial agricultural land located in Grays Harbor County that is Title 17 approved for the production and processing of cannabis.

Competition

Our competitors have substantially greater financial, technical, and marketing resources than we do and may succeed in developing products that would render our services obsolete or noncompetitive. In addition, many of these competitors have significantly greater experience than we do in their respective fields. Our ability to compete successfully will depend on our ability to develop proprietary products that reach the market in a timely manner and are technologically superior to, and/or are less expensive than, other products/services on the market. Current competitors or other companies may develop technologies and services that are more effective than ours. Our technologies and services may be rendered obsolete or uneconomical by technological advances or entirely different approaches developed by one or more of our competitors. The existing approaches of our competitors or new approaches or technology developed by our competitors may be more effective than those developed by us.

Facilities

Our offices are currently located at ~~3472 Research~~ ~~Pkwy.,~~1785 NoS. ~~104~~Escondido Blvd, ~~Colorado~~Suite ~~Springs~~D, COEscondido ~~80920,~~CA 92025 telephone: (719) 445-1234. Management believes that its current facilities are adequate for its needs through the next twelve months, and that, should it be needed, suitable additional space will be available to accommodate expansion of the Company's operations on commercially reasonable terms, although there can be no assurance in this regard.

1516

Results of Operations for the three and ~~six~~nine month periods ~~ended~~ ~~March~~ended 31June 30, 2015 and ~~March~~June 3130, 2014.

We earned no revenues since our inception on on April 26, 2010 through ~~March~~June 3130, 2015. ~~With~~We ~~exception to the property currently being developed for a licensee, we~~ do not anticipate earning any ~~other~~ significant revenues within the next 12 months.

For the period from inception through ~~March~~ 31June 30, 2015, we generated no income from operations. Since our inception on April 26, 2010 through ~~March~~June 3130, 2015, we experienced an accumulated net loss of $39489,~~505,824~~426. Our loss was attributed to organizational expenses, audit, consulting, ~~and~~ legal fees, interest expense and impairment charges.

For the three months ending ~~March~~June 3130, 2015, our total expenses were $9114,~~425~~602, which represented audit and review fees of $76,000, ~~and~~ general and administrative fees of $211,~~425~~152 and an impairment of fixed assets of $97,450. This ~~compares~~as compared to expenses of $1,750 offor the three months ended June 30, 2014 of which $1,750 were for audit fees ~~for the three months ending March 31, 2014~~. We experienced a net loss of $9114,~~425~~602 for the three months ending ~~March~~June 3130, 2015 as compared to a net loss of $1,750 for the three months ending ~~March~~June 3130, 2014.

For the ~~six~~nine months ending ~~March~~June 3130, 2015, our total expenses were $39398,~~414~~534,~~932,~~ which represented audit fees of $713,750, general and administrative fees of $3465,~~182~~334, consulting ~~fees~~ fees to a related party of $22,000, ~~and~~an ~~related~~impairment ~~party~~of ~~stock~~fixed ~~based~~assets ~~consulting fees~~ of $3997,~~151~~450,~~000,~~ and interest expense of $200,000. This ~~compares~~as compared to expenses of $68,~~250~~000 for the nine months ended June 30, 2014 of which $68,~~250~~000 were for audit fees ~~for~~incurred ~~six~~during ~~months~~the ~~ending~~nine ~~March 31, 2014~~months. We experienced a net loss of $39398,~~414,932~~534 for the ~~six~~nine months ending ~~March~~June 3130, 2015, as compared to a net loss of $68,~~250~~000 for the ~~six~~ nine months ending ~~March~~ 31June 30, 2014. We anticipate our operating expenses will increase as we enhance our operations.

In our September 30, 2014 year-end financials, our auditor issued an opinion that our financial condition raises substantial doubt about the Company's ability to continue as a going concern.

Going Concern

The financial statements included with ~~this~~ this quarterly report have been prepared in accordance with generally accepted accounting principles applicable to a going concern ~~which~~ which contemplates the realization of assets and the satisfaction of liabilities and commitments in the normal course of business. As As of ~~March~~June 3130, 2015, the Company has not recognized any revenues and has accumulated operating losses of approximately $39489,~~505,824~~426 since inception. The Company's ability to continue as a going concern is contingent upon the successful completion of additional financing arrangements and its ability to achieve and maintain profitable operations. Management plans to raise equity capital to finance the operating and capital requirements of the Company. Amounts raised will be used for further development of the Company's products, to provide financing for marketing and promotion, to secure additional property and equipment, and for other working capital purposes. While the Company is putting forth its best efforts to achieve the above plans, there is no assurance that any such activity will generate funds that will be available for operations.

These conditions raise substantial doubt about the Company's ability to continue as a going concern. Our financial statements do not include any adjustments that might arise from this uncertainty.

Summary of any product research and development that we will perform for the term of our plan of operation.

The Company does not anticipate performing any product research or development.

Expected purchase or sale of plant and significant equipment.

At such time, we do not anticipate the purchase or sale of any plant or significant equipment.

Significant changes in the number of employees.

As of ~~March~~June 3130, 2015, we did not have any employees. We are dependent upon our sole officer and a director for our future business development. As our operations expand we anticipate the need to hire additional employees; however, the exact number is not quantifiable at this time.

Liquidity and Capital Resources

Our balance sheet as of ~~March~~June 3130, 2015 ~~reflects~~ reflects $9749,~~851~~249 in current assets and $056,000 in current liabilities. A critical component of our operating plan impacting our continued existence is the ability to obtain additional capital through additional equity and/or debt financing.

The Company has limited financial resources available, which has had an adverse impact on the Company's liquidity, activities and operations. These limitations have adversely affected the Company's ability to obtain certain projects and pursue additional business. Without realization of additional capital, it would be unlikely for the Company to continue as a going concern. In order for the Company to remain a Going Concern it will need to find additional capital. Additional working capital may be sought through additional debt or equity private placements, additional notes payable to banks or related parties (officers, directors or stockholders), or from other available funding sources at market rates of interest, or a combination of these. The ability to raise necessary financing will depend on many factors, including the nature and prospects of any business to be acquired and the economic and market conditions prevailing at the time financing is sought. No assurances can be given that any necessary financing can be obtained on terms favorable to the Company, or at all.

Our sole officer/director has agreed to contribute funds to the operations of the Company, in order to keep it fully reporting for the next twelve (12) months, without seeking reimbursement for funds contributed.

As a result of the Company's current ~~limited~~ limited available cash, no officer or director received cash compensation through the quarter ended ~~March~~June 3130, 2015. The Company has no employment agreements in place with its officers. OnMr. ~~October 17~~Heckerson, ~~2014,~~ the ~~Company~~sole ~~agreed~~officer toand ~~issue 1,000,000 unregistered restricted Preferred Voting Stock, which carries~~ a ~~voting weight equal to fifty (50) Common Shares and 14~~director,~~500,000~~ ~~restricted~~does ~~common~~not ~~shares~~receive cash toor ~~Edward~~stock ~~Heckerson~~compensation for ~~his~~management services ~~provided~~he ~~during~~provides ~~the quarter ended December 31, 2014, which include but are not limited~~ to~~: corporate~~ ~~guidance, operations, regulatory compliance and~~ the ~~seeking and successful acquisition of~~ Company ~~financing~~. The ~~common shares~~Company ~~were~~has ~~valued~~estimated at the ~~fair market~~ value of ~~$2.70~~these ~~per share as of the date of issuance for a total value of $39,150,000 and~~services ~~preferred~~at ~~shares were valued for~~ $110,000, ~~based~~per ~~on $0~~quarter.~~001 par value of preferred stock.~~

IPOWorld Funding Requirements

Future funding could result in potentially dilutive issuances of equity securities, the incurrence of debt, contingent liabilities and/or amortization expenses related to goodwill and other intangible assets, which could materially adversely affect the Company's business, results of operations and financial condition. Any future acquisitions of other businesses, technologies, services or product(s) might require the Company to obtain additional equity or debt financing, which might not be available on terms favorable to the Company, or at all, and such financing, if available, might be dilutive.

1718

Off-Balance Sheet Arrangements

We do not have any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results or operations, liquidity, capital expenditures or capital resources that is material to investors.

Critical Accounting Policies and Estimates

~~Revenue~~The ~~Recognition:~~Securities Weand ~~recognize~~Exchange ~~revenue from~~Commission ~~services~~(“SEC”) ~~once~~defines ~~all~~“critical ofaccounting ~~the~~policies” ~~following~~as ~~criteria~~those ~~for~~that ~~revenue~~require ~~recognition~~application ~~have~~of ~~been~~management’s most ~~met:~~difficult, ~~persuasive~~subjective ~~evidence~~or ~~that~~complex anjudgments, ~~agreement~~often ~~exists;~~ as a result of the ~~services~~need ~~have~~to ~~been~~make ~~rendered;~~estimates about the ~~fee~~effect isof ~~fixed~~matters ~~and~~that are ~~determinable~~inherently uncertain and ~~not~~may ~~subject~~change in subsequent periods. Not all of the accounting policies require management to ~~refund~~make difficult, subjective or ~~adjustment;~~complex ~~and~~judgments ~~collection~~or ofestimates. However, the ~~amount~~ ~~due~~following ispolicies ~~reasonably~~could ~~assured~~be deemed to be critical within the SEC definition.

In arriving at our critical accounting estimates, factors considered were how accurate the estimate or assumptions have been in the past, how much the estimate or assumptions have changed and how reasonably likely such change may have a material impact. Our critical accounting policies and estimates are more fully described in Note 1 to the our audited consolidated financial statements and notes thereto as of September 30, 2014 and for the fiscal year ended September 30, 2014, included in the Annual Report filed on Form 10-K. There have been no significant changes to our critical accounting policies and estimates since September 30, 2014.

New Accounting Standards

~~Management~~For ~~has~~a ~~evaluated~~discussion ~~recently~~of ~~issued~~new accounting pronouncements affecting ~~through~~the ~~March 31~~Company, ~~2015~~refer ~~and~~to ~~concluded~~Note ~~that~~1 ~~they~~to ~~will not have a material effect on~~ the ~~financial~~Consolidated ~~statements~~condensed asFinancial ~~of March 31, 2015~~Statements.

Item 3. Quantitative and Qualitative Disclosures about Market Risk.

~~Not~~On ~~applicable~~June 25, 2015, the company received a line of credit in the amount of $150,000 from Clear Water Technologies which bears interest at a rate of 2% per month, due and payable within 60 days. The Company has borrowed $50,000 to date, and received a verbal extension. Further, the negotiation of the repayment of debt is currently underway so that a resolution can be made to the satisfaction of both parties.

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Item 4T. Controls and Procedures

Evaluation of Disclosure Controls and Procedures

~~Our~~Based ~~disclosure~~upon ~~controls~~an ~~and~~evaluation ~~procedures,~~of asthe effectiveness ~~defined~~of inour ~~Rule~~disclosure ~~13a-15(e)~~controls and ~~15d-15(e)~~procedures ~~under~~performed ~~the~~by ~~Securities~~our ~~Exchange~~Chief ~~Act~~Executive Officer as of ~~1934,~~the asend ~~amended~~of (the ~~"Exchange~~period ~~Act"),~~covered ~~are~~by this ~~designed~~report, toour ~~ensure~~Chief ~~that~~Executive ~~information~~Officer ~~required~~concluded tothat beour ~~disclosed~~disclosure incontrols ~~reports~~and ~~filed~~procedures orhave ~~submitted~~not ~~under~~been ~~the~~effective ~~Exchange~~as ~~Act~~a isresult ~~recorded,~~of ~~processed,~~a ~~summarized,~~weakness ~~and~~in ~~reported within~~ the ~~time~~design ~~periods~~of ~~specified~~internal incontrol ~~rules~~over ~~and~~financial ~~forms~~reporting ~~adopted~~identified bybelow. ~~the~~The ~~SEC,~~material ~~and~~weaknesses ~~that~~noted ~~such~~below ~~information~~were isidentified ~~accumulated~~by ~~and~~our ~~communicated~~CEO toand ~~management,~~President ~~including~~in ~~the~~connection ~~Chief~~with ~~Executive Officer and~~ the ~~Chief~~review ~~Financial~~of ~~Officer,~~our tofinancial ~~allow timely~~statements ~~decisions~~as ~~regarding~~of ~~required~~June ~~disclosures~~30, 2015.

~~Management,~~As ~~with~~used ~~the~~herein, ~~participation~~“disclosure ofcontrols and ~~the~~procedures” ~~Chief Executive~~mean ~~Officer~~controls and ~~the~~other ~~Chief~~procedures ~~Financial~~of ~~Officer,~~our ~~have~~company ~~evaluated~~that ~~the~~are ~~effectiveness~~designed ofto ~~our~~ensure ~~disclosure~~that ~~controls~~information ~~and~~required to ~~procedures~~be ~~as of~~disclosed ~~the~~by ~~end~~us ofin the ~~period~~reports ~~covered~~that bywe ~~this~~file ~~report.~~or ~~Based~~submit onunder ~~such~~the ~~evaluation,~~Securities ~~the~~Exchange ~~Chief~~Act ~~Executive~~is ~~Officer~~recorded, processed, summarized and reported, within the ~~Chief~~time ~~Financial Officer~~periods ~~concluded~~specified ~~that,~~in ~~our~~the ~~disclosure~~Commission’s ~~controls~~rules and ~~procedures~~forms. ~~were~~Disclosure ~~not~~controls ~~effective.~~and ~~Our~~procedures ~~disclosure~~include, without limitation, controls and procedures ~~were not~~designed ~~effective~~to ~~because~~ensure ofthat information required to be disclosed by us in the ~~"material~~reports ~~weaknesses"~~that we ~~described~~file ~~below~~or submit under ~~"Management's~~the ~~report~~Securities onExchange ~~internal~~Act ~~control over~~is ~~financial~~accumulated ~~reporting~~and communicated to our management," ~~which~~including ~~are~~our inprincipal executive ~~the~~and ~~process~~principal offinancial ~~being~~officers, ~~remediated~~or aspersons ~~described~~performing ~~below~~similar ~~under~~functions, ~~"Management~~as ~~Plan~~appropriate to ~~Remediate~~ ~~Material~~allow ~~Weaknesses~~timely decisions regarding required disclosure."

Management'’s Report on Internal Control over Financial Reporting

~~Our~~Management ~~management~~ is responsible for establishing and maintaining adequate internal control over financial reporting., ~~Internal~~as ~~control~~such ~~over~~term ~~financial~~is ~~reporting, as~~ defined in ~~rules promulgated under the~~ Exchange Act, isRule a13a-15(f) ~~process~~under the ~~designed~~Securities ~~by,~~Exchange orAct ~~under~~of ~~the~~1934. ~~supervision~~Our ~~of,~~Chief ~~our~~Executive Officer/Chief ~~Executive~~Accounting Officer ~~and~~conducted ~~Chief Financial~~an ~~Officer~~evaluation ~~and~~of ~~affected~~the effectiveness byof our ~~Board~~control ofover ~~Directors,~~financial ~~management~~reporting ~~and~~based ~~other~~on ~~personnel~~the toframework ~~provide~~in ~~reasonable~~Internal ~~assurance~~Control-Integrated ~~regarding~~Framework issued by the ~~reliability~~Committee of ~~financial~~Sponsoring ~~reporting~~Organizations ~~and~~of the ~~preparation~~Treadway ofCommission ~~financial~~(“COSO”). ~~statements~~Based ~~for~~on ~~external~~management’s ~~purposes~~evaluation under inthe ~~accordance~~framework, ~~with~~management ~~GAAP. Internal~~has concluded that our internal control over financial reporting ~~includes~~was ~~those~~not ~~policies~~effective ~~and~~as ~~procedures~~of ~~that:~~June 30, 2015.

· We identified material weaknesses in ~~pertain~~our internal control over financial reporting primarily attributable to ~~the~~(i) ~~maintenance~~lack of ~~records~~segregation ~~that~~of inincompatible ~~reasonable~~duties;(ii) ~~detail~~lack of ~~accurately~~an ~~and~~audit ~~fairly~~committee ~~reflect~~comprising ~~the~~of ~~transactions~~independent board members; and ~~dispositions~~(ii) insufficient Board of Directors representation. The material weaknesses described above may have been part of a misreporting of our ~~assets;~~financial condition and results of operations for the quarters ended December 30, 2014 and March 31, 2015.The company plans to restate and file amended quarterly reports within the next ninety days.

· These weaknesses are due to our inadequate ~~provide~~staffing ~~reasonable~~during ~~assurance~~the ~~that~~period ~~transactions~~covered ~~are~~by ~~recorded~~this asreport ~~necessary~~and our lack of working capital to ~~permit~~hire ~~preparation~~additional ofstaff having the requisite accounting and SEC reporting knowledge. Management has retained an outside, independent financial ~~statements~~consultant to record and review all financial data, as well as prepare our financial reports, in order to mitigate one of these weaknesses. Although management ~~accordance~~will ~~with~~periodically ~~GAAP~~re-evaluate this situation, ~~and~~at this point it considers that ~~our~~the ~~receipts~~risk associated with such lack of segregation of duties and ~~expenditures~~the potential benefits of adding employees to segregate such duties are ~~being~~not ~~made~~cost ~~only~~justified. inWe ~~accordance~~intend to hire additional accounting personnel to assist with ~~authorizations~~financial ofreporting as soon as our ~~management~~finances will allow. Further, the CEO and President believes that the lack of a functioning audit committee and the lack of a majority of outside directors on our ~~Board~~board of ~~Directors;~~directors resulted in ineffective oversight in the establishment and monitoring of required internal controls and procedures, which could result in a material misstatement in our financial statements in future periods.

· provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of our assets that could have a material effect on our financial statements

Because of its inherent limitations, a system of internal control over financial reporting can provide only reasonable, not absolute, assurance that the objectives of the control system are met and may not prevent or detect misstatements. Internal control over financial reporting is a process that involves human diligence and compliance and is subject to lapses in judgment and breakdowns resulting from human failures. Internal control over financial reporting also can be circumvented by collusion or improper override. Because of such limitations, there is a risk that material misstatements may not be prevented or detected on a timely basis by internal control over financial reporting. However, these inherent limitations are known features of the financial reporting process, and it is possible to design into the process safeguards to reduce, though not eliminate, this risk. Further, over time control may become inadequate because of changes in conditions or the degree of compliance with the policies or procedures may deteriorate.

Our management assessed the effectiveness of our internal control over financial reporting as of March 31, 2015. In making its assessment, management used the criteria established in Internal Control-Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission ("COSO"). Based on its assessment, management has concluded that we had certain control deficiencies described below that constituted material weaknesses in our internal controls over financial reporting. As a result, our internal control over financial reporting was not effective as of March 31, 2015.

A "material weakness" is defined under SEC rules as a deficiency, or a combination of deficiencies, in internal control over financial reporting such that there is a reasonable possibility that a material misstatement of a company's annual or interim financial statements will not be prevented or detected on a timely basis by the company's internal controls. As a result of management's review of the investigation issues and results, and other internal reviews and evaluations that were completed after the end of quarter related to the preparation of management's report on internal controls over financial reporting required for this quarterly report on Form 10-Q, management concluded that we had material weaknesses in our control environment and financial reporting process consisting of the following:

The matters involving internal controls and procedures that our management considered to be material weaknesses under the standards of the Public Company Accounting Oversight Board were:

1) lack of a functioning audit committee due to a lack of a majority of independent members and a lack of a majority of outside directors on our board of directors, resulting in ineffective oversight in the establishment and monitoring of required internal controls and procedures; and

2) inadequate segregation of duties consistent with control objectives.

~~The~~This ~~aforementioned~~quarterly ~~material~~report ~~weakness~~does ~~was~~not ~~identified~~include an attestation byreport of our ~~President~~registered inpublic ~~connection~~accounting ~~with~~firm ~~the~~regarding ~~review~~internal ofcontrol ~~our~~over financial ~~statements~~reporting. asManagement’s report was not subject to attestation by our registered public accounting firm pursuant to temporary rules of ~~March~~the ~~31,~~Securities ~~2015~~and Exchange Commission that permit us to provide only management’s report in this annual report.

We do not believe the material weaknesses described above caused any meaningful or significant misreporting of our financial condition and results of operations for the period ended March 31, 2015. However, management believes that the lack of a functioning audit committee and the lack of a majority of outside directors on our board of directors results in ineffective oversight in the establishment and monitoring of required internal controls and procedures, which could result in a material misstatement in our financial statements in future periods.

Management Plan to Remediate Material Weaknesses

Management is pursuing the implementation of corrective measures to address the material weaknesses described below. In an effort to remediate the identified material weaknesses and other deficiencies and enhance our internal controls, we have initiated, or plan to initiate, the following series of measures:

We will create a position to segregate duties consistent with control objectives and will increase our personnel resources and technical accounting expertise within the accounting function when funds are available to us. We plan to appoint one or more outside directors to our board of directors who shall be appointed to an audit committee resulting in a fully functioning audit committee who will undertake the oversight in the establishment and monitoring of required internal controls and procedures such as reviewing and approving estimates and assumptions made by management when funds are available to us.

We believe the remediation measures described above will remediate the material weaknesses we have identified and strengthen our internal control over financial reporting. We are committed to continuing to improve our internal control processes and will continue to diligently and vigorously review our financial reporting controls and procedures. As we continue to evaluate and work to improve our internal control over financial reporting, we may determine to take additional measures to address control deficiencies or determine to modify, or in appropriate circumstances not to complete, certain of the remediation measures described above.

Changes in Internal Control over Financial Reporting

There were no changes in our internal control over financial reporting (as such term is defined in Rules 13a-15(f) and 15d-15(f) of the Exchange Act) during the most recent fiscal quarter that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

This quarterly report does not include an attestation report of the Corporation's registered public accounting firm regarding internal control over financial reporting. Management's report was not subject to attestation by the Corporation's registered public accounting firm pursuant to temporary rules of the SEC that permit the Corporation to provide only the management's report in this quarterly report.

Changes in internal controls over financial reporting

There was no change in our internal controls over financial reporting that occurred during the period covered by this report, that has materially affected, or is reasonably likely to materially affect, our internal controls over financial reporting.

PART II. OTHER INFORMATION

Item 1 -- Legal Proceedings

~~From time to time, we may become involved in various lawsuits and legal proceedings, which arise in the ordinary course of business~~None. ~~However, litigation is subject to inherent uncertainties, and an adverse result in these or other matters may arise from time to time that may harm our business.~~

We are not presently a party to any material litigation, nor to the knowledge of management is any litigation threatened against us, which may materially affect us.

Item 1A - Risk Factors

~~See~~Not ~~Risk~~required ~~Factors set forth the Company's Annual Report on Form 10-K~~ for ~~the~~smaller ~~fiscal~~reporting ~~year ended September 30, 2014 and the discussion in Item 1, above, under "Liquidity and Capital Resources."~~companies

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

None.

Item 3 -- Defaults Upon Senior Securities

None.

Item 4 – Mine Safety Disclosures

N/A

Item 5 -- Other Information

None.

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Item 6 -- Exhibits

Exhibit Number	Ref	Description of Document
31.1			Certification of Principal Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

32.1			Certification of Principal Executive Officer pursuant to 18 U.S.C. Section 1350 as adopted pursuant to section 906 of the Sarbanes-Oxley Act of 2002.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

	IPOWorld Registrant
Date: May 19, 2015	/s/ Ed Heckerson
Date: November 16, 2015	/s/ Edward Heckerson
	Name: Ed Heckerson
	Name: Edward Heckerson
	Title: Corporate Secretary, Acting Principal Executive, Acting Financial, and Acting Accounting Officer

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