NOTE 8 - EXPLANATION OF THE RESTATEMENT: Restatement of Balance Sheets (Tables)

12 Months Ended

Mar. 31, 2019

Vortex Blockchain Technologies
(formerly UA Granite Corporation)
Balance Sheets



	As Originally Reported		As Restated
ASSETS	March 31, 2019	Adjustment	March 31, 2019
CURRENT ASSETS:
Cash	$41,708	$(13,157)	$28,551
TOTAL CURRENT ASSETS	41,708		28,551

Property, Plant and Equipment (net)	536,822	$(122,459)	414,363
Other Assets	39,360	$(39,360)	-
TOTAL ASSETS	$617,890	$(161,819)	$442,914

LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)
CURRENT LIABILITIES:
Accounts Payable and Accrued Expenses	$379,216	$(213,287)	$165,929
Vehicle Loan	-	12,787	12,787
Other Liabilities	264,773	(264,773)	-
Related Party Payable	-	1,191,103	1,191,103
TOTAL CURRENT LIABILITIES	643,989	990,603	1,369,819
Long term Liabilities	15,739	-	-
TOTAL LIABILITIES	659,728	990,603	1,369,819


STOCKHOLDERS' EQUITY (DEFICIT)
Common stock, $.0001 par value, 200,000,000 shares authorized, 75,500,000 issued and outstanding at December 31, 2018; and 65,000,000 issued and outstanding at March 31, 2018.	-	755	755
Additional Paid In Capital	1,043,517	(534,665)	508,852
Accumulated deficit	(1,085,355)	(351,157)	(1,436,512)
TOTAL STOCKHOLDERS' EQUITY (DEFICIT)	(41,838)	(885,067)	(926,905)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)	$617,890	$105,536	$442,914

Vortex Blockchain Technologies
(formerly UA Granite Corporation)
Balance Sheets
(Restated)


	As Originally Reported		Restated
ASSETS	March 31, 2018	Adjustment	March 31, 2018
CURRENT ASSETS:
Cash	$308,387	$(42,583)	$265,804
TOTAL CURRENT ASSETS	308,387	(42,583)	265,804

Property, Plant and Equipment (net)	1,154,487	(715,509)	438,978
Other Assets	39,360	360,640	400,000
TOTAL ASSETS	$1,502,234	$(397,452)	$1,104,782

LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)
CURRENT LIABILITIES:
Accounts Payable and Accrued Expenses	$744,397	$(744,397)	$-
Vehicle Loan	-	-	-
Other Liabilities	79,797	(79,797)	-
Related Party Payable	-	539,487	539,487
TOTAL CURRENT LIABILITIES	824,194	(744,397)	539,487
Long term Liabilities	-	-
TOTAL LIABILITIES	824,194	(744,397)	539,487


STOCKHOLDERS' EQUITY (DEFICIT)
Common stock, $.0001 par value, 200,000,000 shares authorized, 75,500,000 issued and outstanding at December 31, 2018; and 65,000,000 issued and outstanding at March 31, 2018.	-	-	650
Additional Paid In Capital	751,017	4,290	755,307
Accumulated deficit	(72,977)	(117,685)	(190,662)
TOTAL STOCKHOLDERS' EQUITY (DEFICIT)	678,040	(113,395)	565,295
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)	$1,502,234	$(857,792)	$1,104,782

Vortex Blockchain Technologies Inc. 10-K/A