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EX-31.1 - CERTIFICATION - IMMAGE BIOTHERAPEUTICS CORP.epic_ex311.htm
EX-32.1 - CERTIFICATION - IMMAGE BIOTHERAPEUTICS CORP.epic_ex321.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 June 30, 2014
 
or
 
o TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
 
For the transition period from _________ to ___________
 
333-185368
Commission File Number
 
EPICURE CHARCOAL, INC.
(Exact name of registrant as specified in its charter)
 
Nevada   45-5538945
(State or other jurisdiction of incorporation or organization)   (I.R.S. Employer Identification No.)
 
112 North Curry Street, Carson City , Nevada   89703
(Address of principal executive offices)    (Zip Code)
                                                                 
(775)-321-8228
(Registrant’s telephone number, including area code)
 
_____________________________________________________________
(Former name, former address and former fiscal year, if changed since last report)
 
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. x Yes   o 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). o Yes   x 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. See the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.
 
Large accelerated filer o Accelerated filer o
Non-accelerated filer o Smaller reporting company x
(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). x Yes   o No
 
APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING THE PRECEDING FIVE YEARS:
 
Indicate by check mark whether the registrant has filed all documents and reports required to be filed by Sections 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court o Yes   o No
 
APPLICABLE ONLY TO CORPORATE ISSUERS:
 
Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date. As of August 13, 2014 EPICURE CHARCOAL, INC. had 5,147,039 shares of common stock issued and outstanding.
 


 
 

 
Table of Contents
 
PART I — FINANCIAL INFORMATION     3  
         
Item 1.
Financial Statements.
    3  
Item 3.
Quantitative and Qualitative Disclosures About Market Risk.
    12  
Item 4.
Controls and Procedures.
    12  
         
PART II — OTHER INFORMATION     11  
         
Item 1.
Legal Proceedings.
    13  
Item 1A.
Risk Factors.
    13  
Item 2.
Unregistered Sales of Equity Securities and Use of Proceeds.
    13  
Item 3.
Defaults Upon Senior Securities.
    13  
Item 5.
Other Information.
    13  
Item 6.
Exhibits.
    14  
SIGNATURES     15  
 
 
2

 
 
PART I — FINANCIAL INFORMATION
 
Item 1. Financial Statements.
 
EPICURE CHARCOAL, INC.
(A Development Stage Company)
FINANCIAL STATEMENTS
June 30, 2014
Unaudited
 
BALANCE SHEETS
    4  
         
STATEMENTS OF OPERATIONS
    5  
         
STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIT)
    6  
         
STATEMENTS OF CASH FLOWS
    7  
         
NOTES TO FINANCIAL STATEMENTS
    8  
 
 
3

 
 
EPICURE CHARCOAL, INC.
(A Development Stage Company)
BALANCE SHEETS
 
   
   
June 30,
2014
   
September 30,
2013
 
   
Unaudited
   
Audited
 
ASSETS
             
CURRENT ASSETS
           
Cash
  $ 802     $ 7,215  
TOTAL ASSETS
  $ 802     $ 7,215  
                 
LIABILITIES AND STOCKHOLDERS' DEFICIT
                 
CURRENT LIABILITIES
               
Accounts payable and accrued liabilities
  $ 2,945     $ 900  
Loans from Related Party
    18,307       15,247  
TOTAL CURRENT LIABILITIES
  $ 21,252     $ 16,147  
                 
STOCKHOLDERS' DEFICIT
               
Capital stock Authorized 75,000,000 shares of common stock, $0.001 par value Issued and outstanding 5,147,039 shares of common stock (5,000,000 September 30, 2013)
  $ 5,147     $ 5,000  
Additional Paid in Capital
    5,735       -  
Deficit accumulated during the development stage
    (31,332 )     (13,932 )
TOTAL STOCKHOLDERS' DEFICIT
  $ (20,450 )   $ (8,932 )
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT
  $ 802     $ 7,215  
 
The accompanying notes are an integral part of these financial statements
 
 
4

 
 
EPICURE CHARCOAL, INC.
(A Development Stage Company)
STATEMENTS OF OPERATIONS
Unaudited
 
                           
Inception date
 
   
Three months
   
Three months
   
Nine months
   
Nine months
   
(June 21, 2012)
 
   
ended
   
ended
   
ended
   
ended
   
to
 
   
June 30, 2014
   
June 30, 2013
   
June 30, 2014
   
June 30, 2013
   
June 30, 2014
 
EXPENSES
                             
                               
Office and general
  $ 685     $ 1,054     $ 3,728     $ 1,824     $ 8,015  
Professional Fees
    3,451       1,998       13,672       7,198       23,317  
Total Expenses
  $ 4,136     $ 3,052     $ 17,400     $ 9,021     $ 31,332  
                                         
Operating Loss
    (4,136 )     (3,052 )     (17,400 )     (9,021 )     (31,332 )
                                         
NET LOSS
  $ (4,136 )   $ (3,052 )   $ (17,400 )   $ (9,021 )   $ (31,332 )
                                         
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING
    5,147,039       5,000,000       5,145,423       5,000,000       -  
 
The accompanying notes are an integral part of these financial statements

 
5

 
 
EPICURE CHARCOAL, INC.
(A Development Stage Company)
STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIT)
From inception (June 21, 2012) to June 30, 2014
Unaudited
 
                           
Deficit
       
   
 
               
accumulated
       
    Common Stock    
Additional
   
Share
   
during the
       
   
Number of
         
Paid-in
   
Subscriptions
   
development
       
   
shares
   
Amount
   
Capital
   
Receivable
   
stage
   
Total
 
                                     
Founder's Shares issued for cash at $0.001 per share on September 30, 2012
    5,000,000     $ 5,000     $ -     $ (5,000 )   $ -     $ -  
                                                 
Net Loss, September 30, 2012
                                    (1,921 )     (1,921 )
                                                 
Balance, September 30, 2012
    5,000,000     $ 5,000     $ -     $ (5,000 )   $ (1,921 )   $ (1,921 )
                                                 
Subscription Received, April 22, 2013
                            5,000       -       5,000  
                                                 
Net Loss, September 30, 2013
                                    (12,011 )     (12,011 )
                                                 
Balance, September 30, 2013
    5,000,000     $ 5,000     $ -     $ -     $ (13,932 )     (8,932 )
                                                 
Common shares issued for cash at $0.04 per share on October 4, 2013
    147,039       147       5,735       -       -       5,882  
                                                 
Net Loss, June 30, 2014
                                    (17,400 )     (17,400 )
                                                 
Balance, June 30, 2014
    5,147,039     $ 5,147     $ 5,735     $ -     $ (31,332 )   $ (20,450 )
 
The accompanying notes are an integral part of these financial statements

 
6

 
 
EPICURE CHARCOAL, INC.
(A Development Stage Company)
STATEMENTS OF CASH FLOWS
Unaudited
 
   
Nine months
   
Nine months
   
June 21, 2012
(date of inception)
 
   
ended
   
ended
   
 to
 
   
June 30, 2014
   
June 30, 2013
   
June 30, 2014
 
                   
OPERATING ACTIVITIES
                 
Net loss
  $ (17,400 )   $ (9,021 )   $ (31,332 )
Adjustment to reconcile net loss to net cash
                       
Increase (decrease) in payables
    2,045       861       2,945  
                         
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES
  $ (15,355 )   $ (8,161 )   $ (28,387 )
FINANCING ACTIVITIES
                       
Proceeds from sale of common stock
    5,882       -       10,882  
Subscription Receivable
    -       5,000       -  
Note Payable
                    -  
Loan from related party
    3,059       3,862       18,307  
NET CASH PROVIDED BY FINANCING ACTIVITIES
  $ 8,941     $ 8,862     $ 29,189  
                         
NET INCREASE (DECREASE) IN CASH
  $ (6,414 )   $ 701     $ 802  
                         
CASH, BEGINNING OF PERIOD
  $ 7,215     $ 5,014     $ -  
                         
CASH, END OF PERIOD
  $ 802     $ 5,715     $ 802  
                         
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

 
 
EPICURE CHARCOAL, INC.
(A Development Stage Enterprise)
NOTES TO THE UNAUDITED FINANCIAL STATEMENTS
June 30, 2014
 
NOTE 1 – NATURE OF OPERATIONS AND BASIS OF PRESENTATION
 
The Company was incorporated in the State of Nevada as a for-profit Company on June 21, 2012 and established a fiscal year end of September 30. We are a development-stage Company which intends to sell charcoal made from hard wood for BBQs and restaurants.
 
NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
 
Basis of Presentation
The financial statements present the balance sheet, statements of operations, stockholders' equity (deficit) and cash flows of the Company. These financial statements are presented in United States dollars and have been prepared in accordance with accounting principles generally accepted in the United States.
 
Advertising
Advertising costs will be expensed as incurred. As of June 30, 2014, no advertising costs have been incurred.
 
Property
The Company does not own or rent any property. The office space is provided by the president at no charge.
 
Use of Estimates and Assumptions
Preparation of the financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.
 
Income Taxes
The Company follows the liability method of accounting for income taxes. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax balances. Deferred tax assets and liabilities are measured using enacted or substantially enacted tax rates expected to apply to the taxable income in the years in which those differences are expected to be recovered or settled. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the date of enactment or substantive enactment.
 
Net Loss per Share
Basic loss per share includes no dilution and is computed by dividing loss available to common stockholders by the weighted average number of common shares outstanding for the period. Dilutive loss per share reflects the potential dilution of securities that could share in the losses of the Company. Because the Company does not have any potentially dilutive securities, the accompanying presentation is only of basic loss per share.
 
 
8

 
 
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 company’s financial statement.
 
NOTE 3 – GOING CONCERN
 
The Company’s 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 $20,450, an accumulated deficit of $31,332 and net loss from operations since inception of $31,332. 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 Founder’s shares.
 
The officers and directors have committed to advancing certain operating costs of the Company, including Legal, Audit, Transfer Agency and Edgarizing costs
 
NOTE 4 – FAIR VALUE OF FINANCIAL INSTRUMENTS
 
The Company has determined the estimated fair value of financial instruments using available market information and appropriate valuation methodologies. The fair value of financial instruments classified as current assets or liabilities approximate their carrying value due to the short-term maturity of the instruments.
 
NOTE 5 – CAPITAL STOCK
 
The Company’s capitalization is 75,000,000 common shares with a par value of $0.001 per share. No preferred or common shares have been authorized or issued.
 
As of June 30, 2014, the Company had 5,147,039 shares of common share at $0.04 issued and outstanding.
 
On October 4, 2013 the company issued 147,039 common shares at $0.04 each for cash of $5,882.
 
On February 26, 2014, the President redeemed 1,304,940 founder's shares.
 
As of June 30, 2014, the Company has not granted any stock options and has not recorded any stock-based compensation.
 
NOTE 6 – LOAN PAYABLE – RELATED PARTY LOANS
 
The Company has received $18,307 as a loan from a related party. The loan is payable on demand and without interest.
 
 
9

 
 
NOTE 7 – INCOME TAXES
 
We did not provide any current or deferred U.S. federal income tax provision or benefit for any of the periods presented because we have experienced operating losses since inception. Accounting for Uncertainty in Income Taxes when it is more likely than not that a tax asset cannot be realized through future income the Company must allow for this future tax benefit. We provided a full valuation allowance on the net deferred tax asset, consisting of net operating loss carry forwards, because management has determined that it is more likely than not that we will not earn income sufficient to realize the deferred tax assets during the carry forward period.
 
The components of the Company’s deferred tax asset and reconciliation of income taxes computed at the statutory rate to the income tax amount recorded as of June 30, 2014 are as follows:
 
   
June 30, 2014
   
June 30, 2013
 
             
Net operating loss carried forward
    31,332       13,932  
Effective tax rate
    35 %     35 %
Deferred tax assets
    10,966       4,876  
Less: Valuation Allowance
    (10,966 )     (4,876)  
Net deferred tax asset
  $ 0     $ 0  
 
The net federal operating loss carry forward will expire between 2027 and 2028. This carry forward may be limited upon the consummation of a business combination under IRC Section 381.
 
NOTE 8  – SUBSEQUENT EVENTS
 
The Company has evaluated subsequent events from the balance sheet date through the date the financial statements were available to be issued and has determined that there are no events to disclose.
 
 
10

 
 
Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations.
 
This section of this Form 10-Q 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. These forward-looking statements are subject to certain risks and uncertainties that could cause actual results to differ materially from our predictions.
 
Results of Operations
 
For the period from inception (June 21, 2012) to June 30, 2014 we had no revenue. Expenses for the three month period ended June 30, 2014 totaled $4,136 resulting in a Net loss of $4,136 as compared to a net loss of $3052 for the three months ended June 30, 2013. The increase in Net Loss for the three month period ended June 30, 2014 is a result of Professional fees in the amount of $3,451 and Office and general expense of $685 as compared to Professional fees in the amount of $1,998 and Office and general expense of $1054 for the three month period ended June 30, 2013.
 
Expenses for the nine month period ended June 30, 2014 totaled $17,400 resulting in a Net loss of $17,400 as compared to a net loss of $9,021 for the nine months ended June 30, 2013. The increase in Net Loss for the nine month period ended June 30, 2014 is a result of Professional fees in the amount of $13,672 and Office and general expense of $3,728 as compared to Professional fees in the amount of $7,198 and Office and general expense of $1,824 for the nine month period ended June 30, 2013.
 
Capital Resources and Liquidity
 
Our auditors have issued a “going concern” opinion, meaning that there is substantial doubt if we can continue as an on-going business for the next twelve months unless we obtain additional capital. No substantial revenues are anticipated until we have completed the financing from this offering and implemented our plan of operations. With the exception of cash advances from our sole Officer and Director, our only source for cash at this time is investments by others in this offering. We must raise cash to implement our strategy and stay in business. The amount of the offering will likely allow us to operate for at least one year.
 
As of June 30, 2014, we had $802 in cash as compared to $7,215 in cash at September 30, 2013. The funds available to the Company will not be sufficient to fund the planned operations of the Company and maintain a reporting status. As of June 30, 2014, the Company’s sole officer and director, Mr. Robertson has loaned the Company $18,307 and he has indicated that he may be willing to provide a maximum of $25,000, required maintain the reporting status, in the form of a non-secured loan for the next twelve months as the expenses are incurred if no other proceeds are obtained by the Company. However, there is no contract or written agreement in place.
 
We do not anticipate researching and releasing any further features to our software nor do we foresee the purchase or sale of any significant equipment. We also do not expect any significant additions to the number of employees.
 
Off-balance sheet arrangements
 
Other than the situation described in the section titled Capital Recourses and Liquidity, 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 company’s 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
 
 
11

 
 
Item 3. Quantitative and Qualitative Disclosures About Market Risk.
 
The Company is a smaller reporting Company as defined by Rule 12b-2 of the Securities Act of 1934 and are not required to provide the information under this item.
 
Item 4. Controls and Procedures.
 
The management of the Company is responsible for establishing and maintaining adequate internal control over financial reporting, as required by Sarbanes-Oxley (SOX) Section 404 A. The Company’s internal control over financial reporting is a process designed under the supervision of the Company’s Chief Executive Officer and Chief Financial Officer to provide reasonable assurance regarding the reliability of financial reporting and the preparation of the Company’s financial statements for external purposes in accordance with U.S. generally accepted accounting principles.
 
As of June 30, 2014 management assessed the effectiveness of the Company’s internal control over financial reporting based on the criteria for effective internal control over financial reporting established in SEC guidance on conducting such assessments. Based on that evaluation, our principle executive officer, also acting as our principle financial officer concluded that, during the period covered by this report, such internal controls and procedures were not effective to detect the inappropriate application of US GAAP rules as more fully described below. This was due to deficiencies that existed in the design or operation of our internal control over financial reporting that adversely affected our internal controls and that may be considered to be material weaknesses.
 
The matters involving internal controls and procedures that the Company’s management considered to be material weaknesses under the standards of the Public Company Accounting Oversight Board were: (1) lack of a functioning audit committee and lack of a majority of outside directors on the Company's board of directors, resulting in ineffective oversight in the establishment and monitoring of required internal controls and procedures; (2) inadequate segregation of duties consistent with control objectives; (3) insufficient written policies and procedures for accounting and financial reporting with respect to the requirements and application of US GAAP and SEC disclosure requirements; and (4) ineffective controls over period end financial disclosure and reporting processes. The aforementioned material weaknesses were identified by the Company's Chief Financial Officer in connection with the review of our financial statements as of June 30, 2014 and communicated to our management.
 
Management believes that the material weaknesses set forth in items (2), (3) and (4) above did not have an effect on the Company's financial results. However, management believes that the lack of a functioning audit committee and lack of a majority of outside directors on the Company's board of directors, resulting in ineffective oversight in the establishment and monitoring of required internal controls and procedures can result in the Company's determination to its financial statements for the future years. We are committed to improving our financial organization. As part of this commitment, 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 the Company: i) Appointing one or more outside directors to our board of directors who shall be appointed to the audit committee of the Company resulting in a fully functioning audit committee who will undertake the oversight in the establishment and monitoring of required internal controls and procedures; and ii) Preparing and implementing sufficient written policies and checklists which will set forth procedures for accounting and financial reporting with respect to the requirements and application of US GAAP and SEC disclosure requirements.
 
Management believes that the appointment of one or more outside directors, who shall be appointed to a fully functioning audit committee, will remedy the lack of a functioning audit committee and a lack of a majority of outside directors on the Company's Board. In addition, management believes that preparing and implementing sufficient written policies and checklists will remedy the following material weaknesses (i) insufficient written policies and procedures for accounting and financial reporting with respect to the requirements and application of US GAAP and SEC disclosure requirements; and (ii) ineffective controls over period end financial close and reporting processes. Further, management believes that the hiring of additional personnel who have the technical expertise and knowledge will result proper segregation of duties and provide more checks and balances within the department. Additional personnel will also provide the cross training needed to support the Company if personnel turn over issues within the department occur. This coupled with the appointment of additional outside directors will greatly decrease any control and procedure issues the company may encounter in the future.
 
We will continue to monitor and evaluate the effectiveness of our internal controls and procedures and our internal controls over financial reporting on an ongoing basis and are committed to taking further action and implementing additional enhancements or improvements, as necessary and as funds allow.
 
There have been no significant changes in our internal controls over financial reporting that occurred during the transition period ended June 30, 2014 that have materially affected or are reasonably likely to materially affect, our internal controls over financial reporting.
 
 
12

 
 
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 Company and no owner of record or beneficial owner of more than 5.0% of the securities of the Company, or any associate of any such director, officer or security holder is a party adverse to the Company or has a material interest adverse to the Company in reference to pending litigation.
 
Item 1A. Risk Factors.
 
We are a smaller reporting company as defined by Rule 12b-2 of the Securities Act of 1934 and are not required to provide the information under this item.
 
Item 2. Unregistered Sales of Equity Securities and Use of Proceeds.
 
None
 
Item 3. Defaults Upon Senior Securities.
 
None
 
Item 5. Other Information.
 
None
 
 
13

 
 
Item 6. Exhibits.
 
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
_____________
* Included in Exhibit 31.1
** Included in Exhibit 32.1
** XBRL (Extensible Business Reporting Language) information is furnished and not filed or a part of a registration statement or prospectus for purposes of Sections 11 or 12 of the Securities Act of 1933, as amended, is deemed not filed for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, and otherwise is not subject to liability under these sections.
 
 
14

 
 
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.
 
 
 
Epicure Charcoal, Inc.
(Registrant)
 
       
Date: August 13, 2014
By:
/s/ Alex Robertson  
    Alex Robertson  
    President and Director  
    Principal and Executive Officer
Principal Financial Officer
Principal Accounting Officer
 
 
 
15