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1. Nature of Business and Basis of
Presentation The accompanying unaudited interim financial statements of the Company have been prepared in accordance
with accounting principles generally accepted in the United States of America for interim financial information and the
requirements of Regulation S-X of the Securities and Exchange Commission (the "SEC"). Certain information
and disclosures normally included in financial statements prepared in accordance with accounting principles generally
accepted in the United States of America have been condensed or omitted pursuant to the rules and regulations of the
SEC. The unaudited interim financial statements reflect all adjustments (consisting only of normal recurring
adjustments), which, in the opinion of management, are necessary for a fair presentation of the financial position
and results of operations for the periods presented. There have been no significant changes in accounting policies
since December 31, 2011. The results of operations for the periods are not indicative of the results expected for
the full fiscal year or any future period. These unaudited financial statements should be read in conjunction with
the annual consolidated financial statements and notes for the year ended December 31, 2011. The functional currency used
by the Company is the US dollar. Empire Global Corp. ("Empire" or "the Company") was
incorporated in the state of Delaware on August 26, 1998 as Pender International Inc. and maintains its principal
executive office headquartered in Canada. On September 30, 2005 contemporaneously with a change in management and
business plan changed its name to Empire Global Corp. |
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2. Going Concern These unaudited financial
statements have been prepared in accordance with accounting principles generally accepted in the United States of America
("U.S. GAAP") with the assumption that the Company will be able to realize its assets and discharge its
liabilities in the normal course of business. The Company generated no revenue and has incurred losses since
inception. Continuation as a going concern is uncertain and dependant upon obtaining additional sources of financing
to sustain its existence and achieving future profitable operations, the outcome of which cannot be predicted at this
time. In the event the Company cannot obtain the necessary funds, it will be unlikely that it will be able to
continue as a going concern. Management plans to mitigate its losses in future years by significantly reducing its
operating expenses and seeking out new business opportunities. However, there is no assurance that the Company will
be able to obtain additional financing, reduce their operating expenses or be successful in locating or acquiring a
viable business. The accompanying unaudited financial statements do not include any adjustments that might
become necessary should the Company be unable to continue as a going concern. |
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Summary of Significant Accounting Policies
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Mar. 31, 2012
|
Accounting Policies [Abstract] |
|
Summary of Significant Accounting Policies |
3. Summary of Significant
Accounting Policies The Company's significant accounting policies and recent accounting pronouncements are
included in the Company's form 10-K dated and filed on October 10, 2012 for the fiscal year ended December 31, 2011. A
summary of critical accounting policies are described below. a) Use of Estimates In preparing the
Company's financial statements in conformity with accounting principles generally accepted in the United States of
America, management is required to make estimates and assumptions that affect the reported amounts of assets and
liabilities and the disclosures of contingent assets and liabilities at the date of the financial statements, and the
reported amounts of revenue and expenses during the reporting periods. Actual results could differ from
those estimates. Significant estimates made by management are, among others, realizability of long-lived
assets, and deferred taxes. Management reviews its estimates on a quarterly basis and, where necessary, makes adjustments
prospectively. b) Income Taxes The Company accounts for income taxes pursuant to the provisions of ASC
740-10 "Accounting for Income Taxes," which requires, among other things, an asset and liability approach
to calculating deferred income taxes. The asset and liability approach requires the recognition of deferred tax assets
and liabilities for the expected future tax consequences of temporary differences between the carrying amounts and
the tax bases of assets and liabilities. A valuation allowance is provided to offset any net deferred tax assets for
which management believes it is more likely than not that the net deferred asset will not be realized. c) Fair
Value of Financial Instruments The carrying value of the Company's accounts payable and accrued charges,
and advances from shareholder approximate fair value because of the short term maturity of these financial
instruments. d) Earnings Per Share FASB ASC 260, "Earnings Per Share" provides for calculation of
"basic" and "diluted" earnings per share. Basic earnings per share includes no dilution and is
computed by dividing net income (loss) available to common shareholders by the weighted average common shares outstanding
for the period. Diluted earnings per share reflect the potential dilution of securities that could share in
the earnings of an entity similar to fully diluted earnings per share. Basic and diluted loss per share were the
same, at the reporting dates, as there were no common stock equivalents outstanding. e) Recent Accounting
Pronouncements In the quarter ending March 31, 2012, there were no new accounting pronouncements issued by the
Financial Accounting Standards Board ("FASB") that are expected to have a material impact on the consolidated
financial statements upon adoption. |
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Mar. 31, 2012
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Related Party Transactions [Abstract] |
|
Advances from Stockholders |
4. Advances from stockholders Advances from stockholders are
non-interest bearing and are due on demand. Interest was imputed at 5% per annum. The Company recorded an interest
expense of $6,547 for the year ended December 31, 2011 and $1,877 for the three months ending March 31, 2012.
Advances from stockholders as of March 31, 2012 and December 31, 2011 are as follows:
| |
March 31, | |
December 31, |
| |
2012 | |
2011 |
| |
| |
|
Braydon Capital Corp. | |
$ | 31,314 | | |
$ | 31,314 | |
Gold Street Capital | |
| 119,064 | | |
| 118,686 | |
Total advances from related parties: | |
$ | 150,378 | | |
$ | 150,000 | |
| |
| | | |
| | | |
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Mar. 31, 2012
|
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|
Commitments and Contingencies |
5. Commitments and Contingencies The Company
may be subject to claims arising in the ordinary course of business. The Company was subject to indirect proceedings
involving our current Chairman and Principal Executive Officer which were concluded in May 2011. As a result of the
conclusion of these matters, the Company and our Chairman and Executive Officer are no longer subject to legal
proceedings. |
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Mar. 31, 2012
|
Subsequent Events [Abstract] |
|
Subsequent Events |
6. Subsequent Events The Company has evaluated subsequent events through the filing date of
this quarterly report on form 10-Q for the period ended March 31, and has disclosed such items in this note as
follows. On December 9, 2011, the Company entered into a Stock Purchase and Share Exchange Agreement (the
"Agreement") to acquire Avontrust Global Pte. Ltd. ("AVT"), a Singapore company with its head office
and operations in Singapore. On July 2, 2012, prior to the closing of the agreement, the Company and AVT determined
that the Agreement was no longer in the best interests of their respective shareholders and therefore entered into a
Mutual Termination Agreement as report on Form 8-K filed July 10, 2012.
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