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EXCEL - IDEA: XBRL DOCUMENT - CGS INTERNATIONAL, INC.Financial_Report.xls
EX-31 - SECTION 302 CERTIFICATION - CGS INTERNATIONAL, INC.exhibit31.htm
EX-32 - SECTION 1350 CERTIFICATION OF CHIEF EXECUTIVE OFFICER - CGS INTERNATIONAL, INC.exhibit32.htm



UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

 

 

 

 

 

 

 

FORM 10-Q

 

 

 

 

 

 

 

 

 

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

 

 

 

 

For the quarterly period ended:  

October 31, 2013

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

For the transition period from

___________

to

____________

 

 

 

 

 

 

 

 

 

 

Commission file number:

333-182566

 

 

 

 

 

 

 

 

 

 

 

Line Up Advertisement, Inc.

 

 

 

(Exact name of registrant as specified in its charter)

 

 

 

 

 

 

 

 

 

 

Nevada

 

 

32-0378469

 

 

(State or other jurisdiction of incorporation or organization)

(I.R.S. Employer Identification No.)

 

 

 

 

 

 

 

 

2108 Santolan St. San Antonio Village,

Makati City, Philippines

 

 

 

(Address of principal executive offices)   (Zip Code)

 

 

 

 

 

 

 

 

 

 

(702) 478-2122

 

 

 

(Registrants telephone number, including area code)

 

 

 

 

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 |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 (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).                                                                                                                                                                                                                       Yes[  ]  No [  ]

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company.

Large accelerated filer  [  ]

 Accelerated filer [   ]

Non-accelerated filer [   ]  (Do not check if a smaller reporting company)     

    Smaller reporting company [X]

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

 

Yes |X| No |_|

The number of shares outstanding of the Registrant's Common Stock as December 9, 2013 was 7,760,000 shares of common stock, $0.001 par value, issued and outstanding.




 



LINE UP ADVERTISEMENT, INC.

QUARTERLY REPORT

TABLE OF CONTENTS

 

 

 

 

 

Page Number

 

PART I FINANCIAL INFORMATION

 

 

 

 

Item 1

Financial Statements

3

 

 

 

Item 2

Managements Discussion and Analysis of Financial Condition and Results of Operations

10

 

 

 

Item 3

Quantitative and Qualitative Disclosures About Market Risk

13

 

 

 

Item 4

Controls and Procedures

13

 

 

 

 

 

 

 

PART II OTHER INFORMATION

 

 

 

 

Item 1

Legal Proceedings

14

 

 

 

Item 2

Unregistered Sales of Equity Securities and Use of Proceeds

15

 

 

 

Item 3

Defaults Upon Senior Securities

15

 

 

 

Item 4

(Removed and Reserved)

15

 

 

 

Item 5

Other Information

15

 

 

 

Item 6

Exhibits

15

 

 

 







2

 


 




LINE UP ADVERTISEMENT, INC.

(A Development Stage Company)


CONDENSED FINANCIAL STATEMENTS


October 31, 2013


Unaudited






 









CONDENSED BALANCE SHEETS


CONDENSED STATEMENTS OF OPERATIONS


CONDENSED STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIT)


CONDENSED STATEMENTS OF CASH FLOWS


NOTES TO UNAUDITED CONDENSED INTERIM AUDITED FINANCIAL STATEMENTS


 

 


3

 

 


 

LINE UP ADVERTISEMENT, INC.

(A Development Stage Company)

 

 

 

 

 

CONDENSED BALANCE SHEETS

Unaudited

October 31, 2013 April 30, 2013
         
ASSETS
CURRENT ASSETS
Cash

$

 4,397 

$

395 

TOTAL CURRENT ASSETS

$

4,397 

$

395 

LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)
CURRENT LIABILITIES
Accounts payable and accrued liabilities

$

11,849 

$

  9,599 

Due to related party  

16,917 

 

  1,163 

TOTAL CURRENT LIABILITIES

$

28,766 

$

10,762 

STOCKHOLDERS' EQUITY (DEFICIT)
Capital stock 
Authorized 
        150,000,000 shares of common stock, $0.001 par value,
Issued and outstanding 
        7,760,000 shares at October 31, 2013 & at April 30, 2013

$

    7,760 

$

   7,760 

        Additional Paid in Capital

 

    4,940 

 

   4,940 

Deficit accumulated during the development stage

 

(37,069)

 

(23,067)

TOTAL STOCKHOLDERS' EQUITY/(DEFICIT)

$

(24,369)

$

(10,367)

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY/(DEFICIT)

$

   4,397 

$

      395 

 

 

 

 

 

The accompanying notes are an integral part of these financial statements

 

 

4


 

LINE UP ADVERTISEMENT, INC.

(A Development Stage Company)

 

 

 

 

 

 

 

 

 

 

 

CONDENSED STATEMENTS OF OPERATIONS

Unaudited

 

 

 

 

3 months ended

 

3 months ended

 

6 months ended

 

6 months ended

 

Cumulative results from inception (April 17, 2012) to

 

 

October 31, 2013

 

October 31, 2012

 

October 31, 2013

 

October 31, 2012

 

October 31, 2013

REVENUE
Revenues $

-    

$

-    

$

-    

$

-    

$

-    

Total Revenues $

-    

$

-    

$

-    

$

-    

$

-    

EXPENSES
Office and general $

952

$

3,000

$

6,952

$

3,115

$

14,769

Professional Fees

4,500

2,250

7,050

2,500

22,300

Total Expenses, before provision of income taxes $

5,452

$

5,250

$

14,002

$

5,615

$

37,069

Provision for income taxes

 

-    

 

-    

 

-    

 

-    

 

-    

 

 

 

 

 

 

 

 

 

 

 

NET LOSS

$

(5,452)

$

(5,250)

$

(14,002)

$

(5,615)

$

(37,069)

 

 

 

 

 

 

 

 

 

 

BASIC AND DILUTED LOSS PER COMMON SHARE

 

 

 

 

 

 

 

 

 

 

$

-    

$

-    

$

-    

$

-    

WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING
7,760,000 7,576,304 7,760,000 7,538,152

The accompanying notes are an integral part of these financial statements

 

 


5



 

LINE UP ADVERTISEMENT, INC.

(A Development Stage Company)

 

 

 

 

 

 

 

 

 

 

 

 

CONDENSED STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIT)

From inception (April 17, 2012) to October 31, 2013

 

Unaudited

Common Stock

Number of 

 

 

 

Additional Paid-in

 

Share Subscriptions

 

Deficit accumulated during the development

 

 

 

shares

 

Amount

 

Capital

 

Receivable

 

stage

 

Total

Balance on inception, April 17, 2012

-

$

-

$

-

$

-

$

$

Founder's shares issued for cash at $0.001 per share on April 25, 2012

7,500,000

 

7,500

 

-

 

-

 

 

7,500 

Net loss for the period from inception to April 30, 2012

-

 

-

 

-

 

-

 

(7,375)

 

(7,375)

             

Balance, April 30, 2012

7,500,000

$

7,500

$

-

$

-

$

(7,375)

$

125 

Common Shares issued for cash in September 2012, at $0.02 per share

260,000

 

260

 

4,940

 

-

 

 

5,200 

Net loss for the year ended to April 30, 2013

-

 

-

 

-

 

-

 

(15,692)

 

(15,692)

             
Balance, April 30, 2013

7,760,000

$

7,760

$

4,940

$

-

$

(23,067)

$

(10,367)

             
Net loss for the period ended to October 31, 2013

-

 

-

 

-

 

-

 

(14,002)

 

(14,002)

             
Balance, October 31, 2013

7,760,000

$

7,760

$

4,940

$

-

$

(37,069)

$

(24,369)

             

The accompanying notes are an integral part of these financial statements


 

6


 

 

LINE UP ADVERTISEMENT, INC.

(A Development Stage Company)

 

CONDENSED STATEMENTS OF CASH FLOWS

Unaudited

   

 

6 months ended October 31, 2013

 

6 months ended October 31, 2012

 

April 17, 2012       (date of inception) to October 31, 2013

 OPERATING ACTIVITIES

Net loss

$

(14,002)

$

(5,615)

$

(37,069)

 

Adjustment to reconcile net loss to net cash used in operating activities:

 

 

 

 

 

 

 

Expenses paid on company's behalf by related party

 

5,000

 

60

 

6,163

 

Increase (decrease) in accrued expenses

 

2,250

 

(4,000)

 

11,849

NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES

 

$

(6,752)

$

(9,555)

$

(19,057)

FINANCING ACTIVITIES
Proceeds from sale of common stock

 

-    

 

5,200

 

12,700

 

Loan from related party

 

10,754

 

-    

 

10,754

               

NET CASH PROVIDED BY FINANCING ACTIVITIES  

$

10,754

$

5,200

$

23,454

NET INCREASE (DECREASE) IN CASH

$

4,002

$

(4,355)

$

4,397

 

 

 

 

 

 

 

 

CASH, BEGINNING OF PERIOD

$

395

$

7,000

$

-    

 

 

 

 

 

 

 

 

CASH, END OF PERIOD

$

4,397

$

2,645

$

4,397

Supplemental cash flow information and noncash financing activities:
Cash paid for:
Interest $ -     $ -     $ -    
Income taxes $ -     $ -     $ -    

The accompanying notes are an integral part of these financial statements

 

 

 

7


 

 


 


 



LINE UP ADVERTISEMENT, INC.

(A Development Stage Company)

 NOTES TO THE UNAUDITED CONDENSED INTERIM FINANCIAL STATEMENTS


October 31, 2013


NOTE 1 CONDENSED FINANCIAL STATEMENTS


The Company was incorporated in the State of Nevada as a for-profit Company on April 17, 2012 and established a fiscal year end of April 30. It is a development-stage Company, as defined under FASB ASC 915-10, "Development Stage Entities", which intends to provide televisions that will stream advertisements for patrons outside the nightclub line ups.


The Company is currently in the development stage as defined under FASB ASC 915-10, 'Development Stage Entities' and as yet has no products.  All activities of the Company to date relate to its organization, initial funding and share issuances.


In the opinion of management, the accompanying balance sheets and related interim statements of income, cash flows, and stockholders equity include all adjustments, consisting only of normal recurring items, necessary for their fair presentation in accordance with accounting principles generally accepted in the United States of America (US GAAP).  Preparing financial statements requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenue, and expenses. Actual results and outcomes may differ from managements estimates and assumptions.


Interim results are not necessarily indicative of results for a full year.  The information included in this Form 10-Q should be read in conjunction with information included in the Form 10-K.


NOTE 2 GOING CONCERN


The Companys financial statements are prepared in accordance with generally accepted accounting principles applicable to a going concern.  This contemplates the realization of assets and the liquidation of liabilities in the normal course of business. Currently, the Company has a working capital deficit of $24,369, an accumulated deficit of $37,069 and net loss from operations since inception of $37,069. The Company does not have a source of revenue sufficient to cover its operation costs giving substantial doubt for it to continue as a going concern. The Company will be dependent upon the raising of additional capital through placement of our common stock in order to implement its business plan, or merge with an operating company.  There can be no assurance that the Company will be successful in either situation in order to continue as a going concern.  The Company is funding its initial operations by way of issuing Founders shares.


The officers and directors have committed to advancing certain operating costs of the Company, including Legal, Audit, Transfer Agency and Edgarizing costs




8





NOTE 3 - CAPITAL STOCK


The Companys capitalization is 150,000,000 common shares with a par value of $0.001 per share.  No preferred shares have been authorized or issued.


On April 25, 2012, the Company issued 7,500,000 Founder's shares for cash at $0.001 per share. In September 2012 the Company issued 260,000 common shares for cash at $0.02 per share.


On October 31, 2013 and on April 30, 2013, the Company had 7,760,000 common shares issued and outstanding.


As of October 31, 2013, the Company has not granted any stock options and has not recorded any stock-based compensation.


On November 6, 2013 the Company amended the Articles of Incorporation to reflect an increase of the authorized shares of common stock from 75,000,000 shares to 150,000,000 shares.


NOTE 4 - RELATED PARTY TRANSACTIONS


As of October 31, 2013 and April 30, 2013, the Company has received $16,917 and $1,163, respectively, in loans and payment of expenses from a related party. The loans are payable on demand and without interest.


NOTE 5 - RECENT ACCOUNTING PRONOUNCEMENTS


The company has evaluated all the recent accounting pronouncements and believes that none of them will have a material effect on the companys financial statement.


NOTE 6 - SUBSEQUENT EVENTS


The Company has evaluated subsequent events from the balance sheet date through the date the financial statements were issued and has determined that there are no further events to disclose.





9



ITEM 2. MANAGEMENT`S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS


This section of this report includes a number of forward-looking statements that reflect our current views with respect to future events and financial performance.  Forward looking statements are often identified by words like: believe, expect, estimate, anticipate, intend, project and similar expressions or words which, by their nature, refer to future events.  You should not place undue certainty on these forward-looking statements, which apply only as of the date of this report.  These forward looking statements are subject to certain risks and uncertainties that could cause actual results to differ materially from historical results or our predictions.


Summary Information


On April 17, 2012, Mr. Vagner Gomes Tome, president and sole director, incorporated the Company in the State of Nevada and established a fiscal year end of April 30th. On May 23, 2013 the Company accepted the resignation of Vagner Gomes Tome as the sole director and officer of the Company and accepted the appointment of Joelyn Alcantara to serve in his stead. The objective of this corporation remains to introduce advertisement in nightclub line-ups.


We are a development-stage Company that intends to provide TVs streaming advertisements for the customers lining up on the outside of the nightclubs. The idea is to showcase pictures of that particular club scene, special events, deals on drink specials and advertisements from local businesses and other companies. We plan on providing the TV at no cost to the club and generate revenue through the sale of advertisements from local restaurants, cigarette companies, alcohol companies, clothing companies, ads for sports and entertainment events, etc.


As of the date of this prospectus, we have not yet contacted any possible client. Furthermore, we have not yet developed our systems and services. The Company has not yet implemented its business model and to date has generated no revenues.


Results of Operations


As of October 31, 2013 we had $4,397 in cash, with liabilities of $28,766, as compared to $395 in cash and $10,762 in liabilities at April 30, 2013. At April 30, 2013, Mr. Vagner Gomes Tome was owed $1,163 and at October 31, 2013 he was owed $6,163. At April 30, 2013 Joelyn Alcantara was owed $0, and at October 31, 2013 she was owed $10,754 The funds provided to the Company by the former President and current President have no interest and no fixed repayment date.


The Company incurred expenses in the amount of $5,452 and $14,002 during the three and six month period ending October 31, 2013 and $5,250 and $5,615 during the three and six month period ending October 31, 2012. The total expenses accumulated since inception is $37,069.


Our current cash holdings will not satisfy our liquidity requirements and we will require additional financing to pursue our planned business activities.  We have registered 5,000,000 of or our common stock for sale to the public.  Our registration statement became effective on August 29, 2012 and we are in the process of seeking equity financing to fund our operations over the next months. We have issued 260,000 shares in September 2012, totaling $5,200.  


Our officer and director has committed to advancing funds (up to $15,000) for the next twelve months to cover expenses to maintain the reporting status current with the SEC. Ms.



10



Joelyn Alcantara is willing to lend the full amount of these funds to the Company as the expenses are incurred, if necessary or if no other proceeds are obtained by the Company, regardless of the amount raised through this offering. However, there is no contract in place or written agreement with Ms. Alcantara and the funds expressed in the above presidents verbal commitment, would be in the form of a non-secured loan and would have no interest and no fixed repayment date.


Management believes that if subsequent private placements are successful, we will generate sales revenue within the following twelve months thereof. However, additional equity financing may not be available to us on acceptable terms or at all, and thus we could fail to satisfy our future cash requirements.


We are exclusively dependent upon the success of the anticipated offering described herein. Therefore, the failure thereof would result in need to seek capital from other resources such as debt financing, which may not even be available to the Company. However, if such financing were available, because we are a development stage Company with no operations to date, it would likely have to pay additional costs associated with high risk loans and be subject to an above market interest rate. At such time these funds are required, management would evaluate the terms of such debt financing.  If the Company cannot raise additional proceeds via a private placement of its common stock or secure debt financing, it would be required to cease business operations. As a result, investors would lose all of their investment.


Plan of Operation


Our net proceeds (Gross proceeds less Expenses related to this offering, estimated at a fixed cost of $7,636 and Expenses to maintain our reporting status for 12 months after effective date, estimated at a fixed cost of $14,400) are planned to be invested in the following order of importance and the objective of each step:


 

 

Market Research

2 months

 

 

Equipment Purchase

2 months

 

 

Tests and website development

3 months

 

 

Secure Contracts with nightclub owners

2 months

 

 

Search for local business for initial advertisement

3 months

 

 

TOTAL

12 months


Estimated time frame for completion of each step of our Plan of Operations.



Market research

We plan to have a detailed map of night clubs locations and possible local businesses that could benefit from our services. We expect to understand the demographic of the clubs and we also plan to interview patrons who attend and frequent the club, to have an idea of how long they believe they usually stand in line and the usual time frame that people stand outside on particular evenings of



11



operation. Gathering this information is essential to the Company so we can make the proper decisions and outline the best strategies for our Business. The Companys president will be responsible to conduct the Market Research and/or hire an independent Company to perform this task if finances allow.


We expect to spend between $550 and $25,000 in our Market Research, depending on the funds from the sale of the offered shares herein.


-Equipment purchase

The company estimates that the cost for each outdoor weather proof TV case will range from $1,000 to $6,000; depending on the manufacturer and TV size.


TVs are widely available and they range in price, depending on the brand and size, from $500 to $3,000.


The Companys president will be responsible for the equipment purchase.


The Company expects to invest between $1,000 and $32,000 for purchase of equipment, depending on the funds from the sale of the offered shares herein.


-Tests and website development


After we acquire the initial necessary equipment, we plan on running tests simulating actual situations, such as visibility of the TV in different positions, finding the best possible placement for the TV. We may also consider weather conditions, lighting among other factors that may arise.


After we have successfully tested our systems, we intend to finalize our website (www.lineupad.com), currently under construction, including a detailed explanation of our systems with pictures and videos.


We plan on hiring third party technicians and/or engineers to help with the tests and a third party web developer to finalize our website. The president will be responsible to hire the third party personnel and she will oversee all the development. The president may be responsible to run all the tests, depending on the funds available to the Company.


We intend to allocate between $504 and $6,500 for our tests and website costs, depending on the funds from the sale of the offered shares herein.


-Secure contracts with nightclub owners


After we decide on a pre-set system and standards for our services and products, we believe that we will have a better understanding of the functionality of our business. At that time, we may be able to present our idea in a more organized manner, and instruct how it will work. These factors would give us a better chance to secure contracts with club owners and managers.


The Companys president will deal with all negotiations and she may decide to hire sub-contracted sales personnel, if finances allow.


We expect to allocate $450 and $6,000 to cover costs related to securing contracts with nightclub owners, depending on the funds from the sale of the offered shares herein.




12



-Search for local businesses for initial advertisement


After securing our initial club contract and setting our first TV(s) up, we plan on finding advertisements from local businesses, such as after hour stores, late night eateries, taxi companies, etc. We estimate that a video to be used for our TVs can be produced and edited in no more than 7 days.


We believe that our cost to produce the video advertisements will be very low, because we could use existing material from the advertising clients website or simply use pictures and or videos to be provided by the client (nowadays, digital pictures and videos are very accessible).


The Companys president will deal with all the negotiations and she may decide to hire sub-contracted sales personnel, if finances allow. Mr. Tome will be responsible for editing the videos.


We plan on investing between $400 and $7,300 to search for local businesses for initial advertisement, depending on the funds from the sale of the offered shares herein.


-Office supplies, Stationery, Telephones, Internet


We intend to allocate between $60 and $1,164 to cover these costs, at the presidents discretion, depending on the funds from the sale of the offered shares herein.


We do not currently have any employees and management does not plan to hire employees at this time. We do not expect the purchase or sale of any significant equipment and has no current material commitments.



Off-balance sheet arrangements


The Company has no off-balance sheet arrangements that have or are reasonably likely to have a current or future effect or change on the Companys financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to investors. The term off-balance sheet arrangement generally means any transaction, agreement or other contractual arrangement to which an entity unconsolidated with the Company is a party, under which the Company has (i) any obligation arising under a guarantee contract, derivative instrument or variable interest; or (ii) a retained or contingent interest in assets transferred to such entity or similar arrangement that serves as credit, liquidity or market risk support for such assets.



Item 3. Quantitative and Qualitative Disclosures about Market Risk


Not required.


Item 4. Controls and Procedures


Evaluation of Disclosure Controls and Procedures


Based upon an evaluation of the effectiveness of disclosure controls and procedures, our principal executive and financial officer  has concluded that as of the end of the period covered by this Quarterly Report on Form 10-Q our disclosure controls and procedures (as



13



  

defined in Rules 13a-15(e) or 15d-15(e) under the Exchange Act) were not effective.

 

The material weaknesses in our disclosure control procedures are as follows:


1.           Lack of formal policies and procedures necessary to adequately review significant accounting transactions.   The Company utilizes a third party independent contractor for the preparation of its financial statements. Although the financial statements and footnotes are reviewed by our management, we do not have a formal policy to review significant accounting transactions and the accounting treatment of such transactions. The third party independent contractor is not involved in the day to day operations of the Company and may not be provided information from management on a timely basis to allow for adequate reporting/consideration of certain transactions.


2.            Audit Committee and Financial Expert. The Company does not have a formal audit committee with a financial expert, and thus the Company lacks the board oversight role within the financial reporting process.


We intend to initiate measures to remediate the identified material weaknesses including, but not necessarily limited to, the following:

 

 

 

 

 Establishing a formal review process of significant accounting transactions that includes participation of the Chief Executive Officer, the Chief Financial Officer and the Companys corporate legal counsel.


 

 

 

 

 Form an Audit Committee that will establish policies and procedures that will provide the Board of Directors a formal review process that will among other things, assure that management controls and procedures are in place and being maintained consistently.




Changes in Internal Controls over Financial Reporting


There have not been any changes in the Company's internal control over financial reporting during the quarter ended October 31, 2013 that have materially affected, or are reasonably likely to materially affect, the Company's internal control over financial reporting.

 

 


PART II - OTHER INFORMATION


Item 1. Legal Proceedings


The Company is not a party to any pending legal proceedings, and no such proceedings are known to be contemplated.


No director, officer, or affiliate of the issuer and no owner of record or beneficiary of more than 5% of the securities of the issuer, or any security holder is a party adverse to the small business issuer or has a material interest adverse to the small business issuer.




 





14



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


        None.



Item 3. Defaults Upon Senior Securities


        None


Item 4. (Removed and Reserved)



Item 5. Other Information


    None


Item 6. Exhibits


 

 

Exhibit No.

Document Description

3.1

Articles of Incorporation [1]

 

 

3.2

By-Laws [1]

 

 

31.1

Rule 13(a)-14(a)/15(d)-14(a) Certification of Chief Executive Officer

 

 

31.2

Rule 13(a)-14(a)/15(d)-14(a) Certification of Chief Financial Officer *

 

 

32.1

Section 1350 Certification of Chief Executive Officer

 

 

32.2

Section 1350 Certification of Chief Financial Officer **

 

 

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 Linkbase Document

 

 

101.LAB

XBRL Taxonomy Extension Label Linkbase Document

 

 

101.PRE

XBRL Taxonomy Extension Presentation Linkbase Document



[1]     Incorporated by reference from the Companys filing with the Commission on July 06, 2012.

*     Included in Exhibit 31.1

**    Included in Exhibit 32.1

                                   




15



SIGNATURES


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


                        


Line Up Advertisement, Inc.



/s/ Joelyn Alcantara  

Joelyn Alcantara  


President and Director,

Principal Executive Officer,

Principal Financial Officer,

Principal Accounting Officer


Dated: December 12, 2013


 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

16