UNITED STATES

SECURITIES
AND EXCHANGE COMMISSION

WASHINGTON,
D.C. 20549



FORM 10-K





|(Mark one)
|----------
|          
|x         

For the fiscal year ended September 30, 2013

OR

| 
|-
| 
|o

For the transition
period from _________________to

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|--------------------------------- | 
|Commission File Number: 000-54492 | 
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|                                  | 

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.)
|                             |                                   |                  |                    



|Balgriststrasse 106A, Zürich, Switzerland |  | 8008       | 
|----------------------------------------- |  | ---------- | 
|(Address of principal executive offices)  |  | (Zip Code)
|                                          |  |            | 



(41) (0) 78824 3999

(Registrant’s telephone number, including
area code)



Indicate by check mark if the registrant
is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes o
No þ



Indicate by check mark if the registrant
is not required to file reports pursuant to Section 13 or 15(d) of the Act.

Yes o
No þ



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 o



Indicate by check mark whether the
registrant has submitted electronically and posted on its corporate website, 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 þ
No o



Indicate by check mark if disclosure
of delinquent filers pursuant to Item 405 of Regulation S-K is not contained herein, and will not be contained, to the best of
registrant's knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or
any amendment to this Form 10-K. þ



Indicate by checkmark if disclosure of delinquent filers pursuant
to Item 405 of Regulation S-K is not contained herein, and will not be contained, to the best of registrant's knowledge, in definitive
proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K. [X]





|Large accelerated filer o                     | Accelerated filer       | o                         |  
|--------------------------------------------- | ----------------------- | ------------------------- | -
|                                              | Non-accelerated filer o | 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 o
No þ



The aggregate market value of the Company's common shares of voting
stock held by non-affiliates of the Company at September 19, 2013, computed by reference to the last sale of $0.76 per-share price
quoted on the OTCBB was $3,800,000



There
were 25,000,000 shares of Common Stock issued and outstanding as of December 18, 2013.













INDEX



|         | TITLE                                                                                      | PAGE
|-------- | ------------------------------------------------------------------------------------------ | ----
|         |                                                                                            |     
|ITEM 1.  | Business                                                                                   | 5   
|         |                                                                                            |     
|ITEM 2.  | Properties                                                                                 | 19  
|         |                                                                                            |     
|ITEM 3.  | Legal Proceedings                                                                          | 19  
|         |                                                                                            |     
|ITEM 4.  | Submission of Matters to a Vote of Security Holders                                        | 19  
|         |                                                                                            |     
|ITEM 5.  | Market for Common Equity and Related Stockholder Matters                                   | 20  
|         |                                                                                            |     
|ITEM 7.  | Management’s Discussion and Analysis of Financial Condition                                | 22  
|         |                                                                                            |     
|ITEM 8.  | Consolidated Financial Statements and Supplementary Data                                   | 25  
|         |                                                                                            |     
|ITEM 9.  | Changes in and Disagreements with Accountants on Accounting and Financial Disclosure       | 26  
|         |                                                                                            |     
|ITEM 9A. | Controls and Procedures                                                                    | 26  
|         |                                                                                            |     
|ITEM 10. | Directors, Executive Officers and Corporate Governance                                     | 29  
|         |                                                                                            |     
|ITEM 11. | Executive Compensation                                                                     | 33  
|         |                                                                                            |     
|ITEM 12. | Security Ownership of Certain Beneficial Owners Management and Related Stockholder Matters | 35  
|         |                                                                                            |     
|ITEM 13. | Certain Relationships and Related Transactions and Director Independence                   | 36  
|         |                                                                                            |     
|ITEM 14. | Principal Accounting Fees and Services                                                     | 37  
|         |                                                                                            |     
|ITEM 15. | Exhibits, Consolidated Financial Statement Schedules                                       | 38  
|         |                                                                                            |     















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FORWARD-LOOKING STATEMENTS



This Annual Report on Form 10-K contains forward-looking
statements. When used in this Quarterly Report on Form 10-K, the words "may," "could," "estimate,"
"intend," "continue," "believe," "expect" or "anticipate" 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 Annual
Report on Form 10-K. 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-K. Accordingly, readers are cautioned not to place undue reliance on forward-looking
statements, which speak only as of the dates on which they are made. 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 Annual Report on
Form 10-K. 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.



Although we believe that the expectations reflected
in any of our forward-looking statements are reasonable, actual results could differ materially from those projected or assumed
in any of our forward-looking statements. Our future financial condition and results of operations, as well as any forward-looking
statements, are subject to change and inherent risks and uncertainties. The factors impacting these risks and uncertainties include,
but are not limited to:



·inability to raise additional financing for working capital;



·inability to build a customer base for our services;







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·deterioration in general or regional economic, market and political conditions;



·the fact that our accounting policies and methods are fundamental to how we report our financial
condition and results of operations, and they may require management to make estimates about matters that are inherently uncertain;



·adverse state or federal legislation or regulation that increases the costs of compliance,
or adverse findings by a regulator with respect to existing operations;



·changes in U.S. GAAP or in the legal, regulatory and legislative environments in the markets
in which we operate;



·inability to efficiently manage our operations;



·inability to achieve future operating results;



·our ability to recruit and hire key employees;



·the inability of management to effectively implement our strategies and business plans; and



·the other risks and uncertainties detailed in this report.



In this form 10-K references to "IPOWorld",
"the Company", "we", "us", and "our" refer to IPOWorld.





AVAILABLE INFORMATION



We file annual, quarterly and special reports
and other information with the SEC. You can read these SEC filings and reports over the Internet at the SEC's website at www.sec.gov.
You can also obtain copies of the documents at prescribed rates by writing to the Public Reference Section of the SEC at 100 F
Street, NE, Washington, DC 20549 on official business days between the hours of 10:00 am and 3:00 pm. Please call the SEC at (800)
SEC-0330 for further information on the operations of the public reference facilities. We will provide a copy of our annual report
to security holders, including audited consolidated financial statements, at no charge upon receipt to of a written request to
us at IPOWorld , Balgriststrasse 106A, Zürich 8008, Switzerland.





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PART I



ITEM 1. BUSINESS



History and Organization



We were formed on April 26, 2010 as General
Cleaning and Maintenance, a Nevada corporation. On Februrary 13, 2013, we changed our corporate name to IPOWorld. We are a startup
company focused on utilizing international management coupled together with American investment to identify future corporate developments,
possible corporate acquisitions and global corporate awareness.



OVERVIEW



The Company is in the process of revamping
its business plan to utilize international management coupled together with American investment to identify future corporate developments,
possible corporate acquisitions and global corporate awareness.



Management has developed a three prong strategy,
which management believes will create value for shareholders.



1.Management, Mr. Theo Baldi, a multi-lingual resident of Switzerland, international business executive who controls and leads
IPOWorld believes the Company provides him the opportunity to develop networks to find business opportunities and expand the management
team for the company. He believes good management is a good backbone for good investment.



2.Share its American shareholder base with international management and corporate opportunities.



3.IPOWorld will become more valuable, as it tries to acquire other business opportunities. Management believes that not only
will IPOWorld investors benefit from the Company’s business opportunities, but the equity in IPOWorld should grow to the
point where the Company’s activities will attract new investors, once they become aware of the Company’s future business
acquisition(s).



IPOWorld will seek businesses from all known
sources, but will rely principally on personal contacts of the officer/director and his affiliates, as well as indirect associations
between him and other business and professional people.





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IPOWorld will not restrict its search to any
particular business, industry, or geographical location, and management reserves the right to evaluate and enter into any type
of business in any location. It may participate in a newly organized business venture. On the other hand, it may select a more
established company entering a new phase of growth or in need of additional capital to overcome existing financial problems.



In seeking a business venture, the decision
of management will not be controlled by an attempt to take advantage of any anticipated or perceived appeal of a specific industry,
management group, product, or industry, but will be based on the business objective of seeking long-term capital appreciation in
the real value of IPOWorld.



It is possible that IPOWorld may propose to
acquire a business in the development stage. A business is in the development stage if it is devoting most of its efforts to establishing
a new business, and planned principal operations have either not commenced or not yet resulted in significant revenues.



Acquisition of a Business



In implementing a structure for a particular
business acquisition, the Company may become a party to a merger, consolidation, or other reorganization with another corporation
or entity; joint venture; license; purchase and sale of assets; or purchase and sale of stock, the exact nature of which cannot
now be predicted.



The possible ramifications of transactions
like those mentioned here could significantly effect investments. See "RISK FACTORS" in connection with these and other
possible effects.



In connection with IPOWorld’s acquisition
of a business, for example, its present shareholder, officer/director may, as a negotiated element of the acquisition, sell all
or a portion of the common stock he holds at a significant premium over his original investment in IPOWorld. As a result of such
sales, affiliates of the entity participating in the business reorganization with IPOWorld would acquire a higher percentage of
equity ownership in it.



The manner in which we participate in a business
will depend on the nature of the business, our needs and desires and those of the other parties involved in the negotiations, the
management of the business, and the relative negotiating strengths of IPOWorld and the other management team.



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We will participate in a business only after
the negotiation and execution of appropriate written agreements. Although the exact terms of these agreements cannot be predicted,
generally they will:



·require specific representations and warranties by all of the parties involved,

·specify certain events of default,

·detail the terms of closing and the conditions which must be satisfied by each of the parties prior to it ,

·outline the manner of bearing costs if the transaction is not closed,

·set forth remedies on default, and

·include miscellaneous other terms.





Evaluation Criteria



Despite his non-experience as a professional
business analyst, IPOWorld's officer/director, Theo Baldi, will carefully examine businesses for acquisition.



Management anticipates the selection of an
acquired business will be complex and risky because of the competition for such business opportunities among all segments of the
financial community. The nature of the company's search for the acquisition of a business requires maximum flexibility since the
company will be required to consider various factors and divergent circumstances which may preclude meaningful direct comparison
among the various business enterprises, product or services investigated. The management of the company will have virtually unrestricted
flexibility in identifying and selecting a prospective acquired business. Besides determining its fair market value, management
will consider the following:



·the acquired business' net worth;

·the acquired business' total assets;

·the acquired business' cash flow;

·costs associated with effecting the business combination;

·equity interest and possible management participation in the acquired business;

·earnings and financial condition of the acquired business;

·growth potential of the acquired business and the industry in which it operates;

·experience and skill of management and availability of additional personnel;

·capital requirements of the acquired business;

·competitive position of the acquired business;

·stage development of the product, process or service of the acquired business;

·degree of current or potential market acceptance of the product, process or service of the acquired business; and

·regulatory environment of the industry in which the acquired business operates.





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These criteria are not intended to be exhaustive.
As Mr. Baldi searches through the candidates for acquisition, other factors he considers relevant may apply.



Although we believe that locating and investigating
specific business proposals will take several months, the exact duration of the process is difficult to predict. The time and costs
required to select and evaluate an acquired business candidate, including conducting a due diligence review, and to structure and
consummate the business combination, including negotiating relevant agreements and preparing requisite documents for filing in
keeping with applicable securities laws and state corporate laws, cannot presently be stated with certainty.



Leverage



IPOWorld may be able to participate in a business
involving the use of leverage. Leveraging a transaction involves the acquisition of a business through incurring indebtedness for
a portion of the purchase price of that business, which is secured by the assets of the business acquired.



One method by which leverage may be used is
to locate an operating business available for sale and arrange for the financing necessary to purchase it. Acquisition of a business
in this fashion would enable us to participate in a larger venture than our limited funds would otherwise permit, or use less of
our funds to acquire a business and thus commit our remaining funds to the operations of the business acquired.



The likelihood that we could obtain a conventional
bank loan for a leveraged transaction would depend largely on the business being acquired and its perceived ability to generate
sufficient revenues to repay the debt. Generally, businesses suitable for leveraging are limited to those with income-producing
assets that are either in operation or can be placed in operation relatively quickly. We cannot predict whether it will be able
to locate any such business. As a general matter it may be expected that IPOWorld will have few, if any, opportunities to examine
businesses where leveraging would be appropriate, or to acquire financing with acceptable terms.



Tax Considerations



As a general rule, Federal and state tax laws
and regulations have a significant impact upon the structuring of business combinations. IPOWorld will evaluate the possible tax
consequences of any prospective business combination and will endeavor to structure the business combination so as to achieve the
most favorable tax treatment to itself, the acquired business, and our respective stockholders. The IRS or other appropriate state
tax authorities may, however, attempt to re-characterize the tax treatment of a particular business combination.



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Form and Structure of Acquisition



·Of the various methods and forms by which we may structure a transaction to acquire another business, management is likely
to use, without limitation, one of the following forms:



·a leveraged buyout transaction in which most of the purchase price is provided by borrowings from one or more lenders or
from the sellers in the form of a deferred purchase price;



·a merger or consolidation of the acquired corporation into or with the company;



·a merger or consolidation of the acquired business corporation into or with a subsidiary of the company organized to facilitate
the acquisition (a "subsidiary merger"), or a merger or consolidation of such a subsidiary into or with the acquired
corporation (a "reverse subsidiary merger");



·an acquisition of all or a controlling amount of the stock of the acquired corporation followed by a merger of the acquired
business into us;



·an acquisition of the assets of a business by us or a subsidiary organized for such a purpose;



·a merger or consolidation of the company with or into the acquired business or such a subsidiary; or



·a combination of any of the above.



The actual form and structure for a business
combination may also be dependent upon numerous other factors pertaining to the acquired business and its stockholders, as well
as potential tax accounting treatments afforded the business combination.



As part of an acquisition, we may choose to
issue additional securities that could add numerous complications depending on whether or not these would need to be registered.
Dilution, change of management, additional costs, time delays or depressed prices for our stock could result, discussions of which
are included in the Risk Factors section.



We are endeavoring, by the way, to conduct
our operations so as not to require registration under the Investment Company Act of 1940.





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Daily Operations



We expect to use attorneys and accountants
as necessary, and do not anticipate a need to engage any full-time employees during the phase devoted to seeking and evaluating
business opportunities. The need for employees and their availability will be addressed along with the decisions specific to acquiring
or participating in a specific business opportunity. We have allocated a portion of the offering proceeds for general overhead.
Although there is no current plan to hire employees on a full-time or part-time basis, some portion of working capital may be used
to pay any part-time employees hired.



Until an active business is commenced or acquired,
we will have only one employee, our sole officer for day-to-day operations. We are unable to make any estimate as to the future
number of employees, which may be necessary. If an existing business is acquired it is possible that we would hire its existing
staff.



Competition



IPOWorld will be involved in intense competition
with other business entities, many of which will have a competitive edge over us by virtue of their more substantial financial
resources and prior experience in business. We face as well numerous other smaller companies at the same stage of development as
we are. (See "Competition," in Risk Factors.)







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INTELLECTUAL PROPERTY



The Company plans to rely on a combination
of trademark, copyright, trade secret and patent laws in the United States as well as confidentiality procedures and contractual
provisions to protect our proprietary technology and our brand. The Company plans also to rely on copyright laws to protect our
future computer programs and our proprietary databases.



From time-to-time, IPOWorld may encounter disputes
over rights and obligations concerning intellectual property. Also, the efforts management has taken to protect its proprietary
rights may not be sufficient or effective. Any significant impairment of our intellectual property rights could harm the business,
the brand and reputation, and the ability to compete. Also, protecting IPOWorld's intellectual property rights could be costly
and time consuming.





Employees



The Company currently has one employee who
is also the officer/director of the Company. The Company plans to utilize additional independent contractors on a part-time/as
needed basis.







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RISK FACTORS





IPOWORLD HAS A LIMITED OPERATING HISTORY.



The Company has a limited operating history
and is considered a developmental stage company. Prospective investors should be aware of the difficulties encountered by such
new enterprises, as management faces all of the risks inherent in any new business and especially with a developmental stage company.
These risks include, but are not limited to, competition, the absence of an operating history, the need for additional working
capital, and the possible inability to adapt to various economic changes inherent in a market economy. The likelihood of success
of the Company must be considered in light of these problems, expenses that are frequently incurred in the operation of a new business
and the competitive environment in which the Company will be operating.





IF IPOWORLD BUSINESS PLAN IS NOT SUCCESSFUL,
IPOWORLD MAY NOT BE ABLE TO CONTINUE OPERATIONS AS A GOING CONCERN AND ITS STOCKHOLDERS MAY LOSE THEIR ENTIRE INVESTMENT.



As discussed in the Notes to the Consolidated
Financial Statements included in this Form 10-K, at the end of IPOWorld's fiscal year as at September 30, 2013, the Company had
negative cash flow in operating activities of $(18,350) and as of September 30, 2013,
the Company’s current assets exceeded its current liabilitiesby$1,500.The Company had an accumulated deficit during development stage of
$(44,575)from inception (April 26, 2010) to September 30, 2013.



These factors raise substantial doubt that
the Company will be able to continue operations as a going concern, and the Company's independent auditors included an explanatory
paragraph regarding this uncertainty in their report on the consolidated financial statements for the period from inception to
September 30, 2013.



The Company's ability to continue as a going
concern is dependent upon generating cash flow sufficient to fund operations and reducing operating expenses. The Company's business
plan may not be successful in addressing these issues. If the Company cannot continue as a going concern, its stockholders may
lose their entire investment.





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IT IS DIFFICULT TO EVALUATE THE LIKELIHOOD
THAT IPOWORLD WILL ACHIEVE OR MAINTAIN PROFITABILITY IN THE FUTURE.



The Company has prepared audited consolidated
financial statements for the year end for September 30, 2013. The Company’s ability to continue to operate as a going concern
is fully dependent upon the Company obtaining sufficient revenues or financing to continue its development and operational activities.
The ability to achieve profitable operations is in direct correlation to the Company’s ability to generate revenues or raise
sufficient financing. It is important to note that even if the appropriate financing is received, there is no guarantee that the
Company will ever be able to operate profitably or derive any significant revenues from its operation.





OUR MANAGEMENT CONTROLS A LARGE BLOCK OF
OUR COMMON STOCK THAT WILL ALLOW MANAGEMENT TO CONTROL THE COMPANY.



As of December 18, 2013, our sole officer/director
owned 80% of our outstanding common stock. With 80% ownership of the Company, our sole officer/director is able to elect all of
the directors and continue to control IPOWorld.



As a result, our sole officer will have the
ability to control substantially all matters submitted to our stockholders for approval including:



a)election of our board of directors;



b)removal of any of our directors;



c)amendment of our Articles of Incorporation or bylaws; and



d)adoption of measures that could delay or prevent a change in control or impede a merger, takeover or other business combination
involving us.



As a result of their ownership and positions,
our sole officer/director has the ability to influence all matters requiring shareholder approval, including the election of directors
and approval of significant corporate transactions. In addition, the future prospect of sales of significant amounts of shares
held by our director and executive officer could affect the market price of our common stock if the marketplace does not orderly
adjust to the increase in shares in the market and the value of your investment in the company may decrease. Management's stock
ownership may discourage a potential acquirer from making a tender offer or otherwise attempting to obtain control of us, which
in turn could reduce our stock price or prevent our stockholders from realizing a premium over our stock price.



13











Investors will own a minority percentage of
the Company's common stock and will have minority voting rights. Investors will not have the ability to control either the vote
of the Company's Shareholders or Board of Directors.





We
are in a highly competitive market for a small number of business opportunities, there is a risk that we would be an insignificant
participant among other companies with larger financial resources.



The Company is and will continue to be an insignificant
participant in the business of seeking mergers with, joint ventures with and acquisitions of small private and public entities.
A large number of established and well-financed entities, including venture capital firms, are active in mergers and acquisitions
of companies that may be desirable target candidates for us.



Nearly all these entities have significantly
greater financial resources, technical expertise and managerial capabilities than we do and, consequently, we will be at a competitive
disadvantage in identifying possible business opportunities and successfully completing a business combination. Moreover, we will
also compete in seeking merger or acquisition candidates with numerous other small public companies



There
is a risk we will not be able to identify any suitable business combinations.



No assurances can be given that we will successfully
identify and evaluate suitable business opportunities or that we will conclude a business combination. Management has not identified
any particular industry or specific business within an industry for evaluation. We cannot guarantee that we will be able to negotiate
a business combination on favorable terms.





The
requirement of audited financial statements may disqualify potential business opportunities.



Management believes that any potential business
opportunity must provide audited financial statements for review for the protection of all parties to the business combination.
One or more attractive business opportunities may choose to forego the possibility of a business combination with us, rather than
incur the expenses associated with preparing audited financial statements.





14













Risk Factors Relating to Our Common Stock



FUTURE SALES OF SHARES BY EXISTING CONTROLLING
STOCKHOLDERS COULD CAUSE OUR STOCK PRICE TO DECLINE, FURTHER, CERTAIN SHARES OF OUR COMMON STOCK ARE RESTRICTED FROM IMMEDIATE
RESALE.





If our existing controlling stockholders sell,
or indicate an intention to sell, substantial amounts of our common stock in the public market, the trading price of our common
stock could decline. As of December 18, 2013, we have 25,000,000 common shares issued and outstanding. Our officer beneficially
owns 20,000,000 common shares. If in the future, he decides to sell his shares or if it is perceived that they will be sold, to
the extent permitted by the Rules 144 and 701 under the Securities Act, the trading price of our common stock could decline.



The 20,000,000 shares of common stock, owned
by our sole officer are restricted from immediate resale in the public market. The restricted shares are restricted in accordance
with Rule 144, which states that if unregistered, restricted securities are to be sold, a minimum of one year must elapse between
the later of the date of acquisition of the securities from the issuer or from an affiliate of the issuer, and any resale of those
securities in reliance on Rule 144. The Rule 144 restrictive legend remains on the stock until the holder of the stock holds the
stock for longer than six months (unless an affiliate) and meets the other requirements of Rule 144 to have the restriction removed.
The sale or resale of those shares in the public market, or the market's expectation of such sales, may result in an immediate
and substantial decline in the market price of our shares. Such a decline will adversely affect our investors, and make it more
difficult for us to raise additional funds through equity offerings in the future.





WE HAVE NEVER DECLARED DIVIDENDS ON OUR
COMMON STOCK AND DO NOT PLAN TO DO SO IN THE FORESEEABLE FUTURE.



We intend to retain any future earnings to
finance the operation and expansion of its business and do not anticipate paying any cash dividends in the foreseeable future.
As a result, stockholders will need to sell shares of common stock in order to realize a return on their investment, if any. You
should not rely on an investment in our company if you require dividend income. The only possibility of any income to investors
would come from any rise in the market price of your stock, which is uncertain and unpredictable.





15











A holder of common stock will be entitled to
receive dividends only when, as, and if declared by the Board of Directors out of funds legally available therefore. We have never
issued dividends on our common stock. Our Board of Directors will determine future dividend policy based upon our results of operations,
financial condition, capital requirements, and other circumstances.





HOLDERS OF OUR COMMON STOCK HAVE A RISK
OF POTENTIAL DILUTION IF WE ISSUE ADDITIONAL SHARES OF COMMON STOCK IN THE FUTURE.



Although our Board of Directors intends to
utilize its reasonable business judgment to fulfill its fiduciary obligations to our then existing stockholders in connection with
any future issuance of our common stock, the future issuance of additional shares of our common stock would cause immediate, and
potentially substantial, dilution to the net tangible book value of those shares of common stock that are issued and outstanding
immediately prior to such transaction. Any future decrease in the net tangible book value of our issued and outstanding shares
could have a material effect on the market value of the shares.





IF WE FAIL TO MAINTAIN AN EFFECTIVE SYSTEM
OF INTERNAL CONTROLS, WE MAY NOT BE ABLE TO ACCURATELY REPORT OUR FINANCIAL RESULTS OR PREVENT FRAUD AND AS A RESULT, INVESTORS
MAY BE MISLED AND LOSE CONFIDENCE IN OUR FINANCIAL REPORTING AND DISCLOSURES, AND THE PRICE OF OUR COMMON STOCK MAY BE NEGATIVELY
AFFECTED.



The Sarbanes-Oxley Act of 2002 requires that
we report annually on the effectiveness of our internal control over financial reporting. A "significant deficiency"
means a deficiency or a combination of deficiencies, in internal control over financial reporting that is less severe than a material
weakness yet important enough to merit attention by those responsible for oversight of the Company's financial reporting. A "material
weakness" is 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 the annual or interim financial statements will not be prevented or detected
on a timely basis.



As of September 30, 2013, management assessed
the effectiveness of our internal control over financial reporting based on the criteria for effective internal control over financial
reporting. 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.



16











In addition, in connection with our on-going
assessment of the effectiveness of our internal control over financial reporting, we may discover "material weaknesses"
in our internal controls as defined in standards established by the Public Company Accounting Oversight Board, or the PCAOB. A
material weakness is a significant deficiency, or combination of significant deficiencies, that results in more than a remote likelihood
that a material misstatement of the annual or interim financial statements will not be prevented or detected.



Failure to provide effective internal controls
may cause investors to lose confidence in our financial reporting and may negatively affect the price of our common stock. Moreover,
effective internal controls are necessary to produce accurate, reliable financial reports and to prevent fraud. If we have deficiencies
in our internal controls over financial reporting, these deficiencies may negatively impact our business and operations.





ALTHOUGH OUR SHARES OF COMMON STOCK ARE
QUOTED ON THE OTCBB, THEY ARE PENNY STOCKS.



The Securities Enforcement and Penny Stock
Reform Act of 1990 require additional disclosures relating to the market for penny stocks in connection with trades in any stock
defined as a penny stock. SEC regulations generally define a penny stock to be an equity security that has a market or exercise
price of less than $5.00 per share, subject to certain exceptions. Such exceptions include any equity security listed on NASDAQ
and any equity security issued by an issuer that has net tangible assets of at least $100,000, if that issuer has been in continuous
operation for three years.



Unless an exception is available, the regulations
require delivery, prior to any transaction involving a penny stock, of a disclosure schedule explaining the penny stock market
and the associated risks. The penny stock rules require a broker-dealer, prior to a transaction in a penny stock not otherwise
exempt from the rules, to deliver a standardized risk disclosure document that provides information about penny stocks and the
nature and level of risks in the penny stock market. The broker-dealer must also provide the customer with current bid and offer
quotations for the penny stock, details of the compensation of the broker-dealer and its salesperson in the transaction, and monthly
account statements showing the market value of each penny stock held in the customer's account.







17











The bid and offer quotations and broker-dealer
and salesperson compensation information must be given to the customer orally or in writing prior to effecting the transaction
and must be given in writing before or with the customer's confirmation. In addition, the penny stock rules require that prior
to a transaction in a penny stock not otherwise exempt from such rules, the broker-dealer must make a special written determination
that the penny stock is a suitable investment for the purchaser and receive the purchaser's written agreement to the transaction.
These disclosure requirements may have the effect of reducing the level of trading activity in the secondary market for securities
that become subject to the penny stock rules. Since our securities are highly likely to be subject to the penny stock rules, should
a public market ever develop, any market for our shares of common stock may not be liquid.





Although
our stock is listed on the OTCBB, WITH A VERY LIMITED trading market, purchasers of our securities may have difficulty selling
their shares.



There is a very limited trading market in our
securities and there are no assurances that a market may develop or, if developed, may not be sustained. If no market is ever developed
for our common stock, it will be difficult for you to sell any shares in our Company. In such a case, you may find that you are
unable to achieve any benefit from your investment or liquidate your shares without considerable delay, if at all.



IN THE FUTURE, WE WILL INCUR INCREMENTAL
COSTS AS A RESULT OF OPERATING AS A PUBLIC COMPANY, AND OUR MANAGEMENT WILL BE REQUIRED TO DEVOTE SUBSTANTIAL TIME TO COMPLIANCE
INITIATIVES.



Because we are a fully reporting company with
the SEC, we will incur additional legal, accounting and other expenses. Moreover, the Sarbanes-Oxley Act of 2002 (the "Sarbanes-Oxley
Act"), as well as new rules subsequently implemented by the SEC, have imposed various new requirements on public companies,
including requiring changes in corporate governance practices. Our management will need to devote a substantial amount of time
to these new compliance initiatives. Moreover, these rules and regulations will increase our legal and financial compliance costs
and will make some activities more time-consuming and costly. We expect to incur approximately $15,000 of incremental operating
expenses in 2014.









18











Item 1B. Unresolved Staff Comments.



Not applicable.



Item 2. Properties.



Properties



IPOWorld uses office space at Balgriststrasse
106A, Zürich 8008, Switzerland, provided by Mr. Theo Baldi, our officer/director and principal shareholder, at no cost. He
plans to continue to fund Company related expenses at his own expense with no cost to the Company and does not expect any reimbursement
of these expenses. IPOWorld does not own any real property.





Item 3. Legal Proceedings.



From time to time, we may become involved in
various lawsuits and legal proceedings, which arise in the ordinary course of business. 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 4. Submission of Matters to a Vote of Security Holders.



We submitted to our security holders a corporate
name change this past fiscal year. Whereby, a majority of shareholders approved the corporate name change from General Cleaning
and Maintenance to IPOWorld. The majority of shareholders also approved the increased in our number of authorized shares from 75,000,000
common 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, par value $0.001.





Item 5. Mine Safety Disclosures



Not applicable.





19













PART II



Item 5. Market for Registrant's Common Equity,
Related Stockholder Matters and Issuer Purchases of Equity Securities.



(a) Market Information



IPOWorld Common Stock, $0.001 par value, can
be found on the OTC-Bulletin Board under the symbol: IPOW.



There have been limited trades of the Company’s
stock, since it was listed on the OTCBB, there are no assurances that a market will ever develop for the Company's stock.





|Year ended September 30, 2012 |  | High |      |  | Low |  
|----------------------------- |  | ---- | ---- |  | --- | -
|First Quarter                 |  | $    | --   |  |     | $
|Second Quarter                |  | $    | --   |  |     | $
|Third Quarter                 |  | $    | --   |  |     | $
|Fourth Quarter                |  | $    | 0.15 |  |     | $
|                              |  |     
|                              |  |      |      |  |     |  



|Year ended September 30, 2013 |  | High |      |  | Low |  
|----------------------------- |  | ---- | ---- |  | --- | -
|First Quarter                 |  | $    | 0.25 |  |     | $
|Second Quarter                |  | $    | 0.75 |  |     | $
|Third Quarter                 |  | $    | 0.50 |  |     | $
|Fourth Quarter                |  | $    | 0.80 |  |     | $
|                              |  |     
|                              |  |      |      |  |     |  



The first trade of the Company’s stock
took place on September 25, 2012. As of the date of this Annual Report, the last trade took place on November 20, 2013 at $0.55.
Our stock is very thinly traded.



(b) Holders of Common Stock



As of September 30, 2013, there were approximately
twenty-nine (29) holders of record of our Common Stock and 25,000,000 shares issued and outstanding.





20











(c) Dividends



In the future we intend to follow a policy
of retaining earnings, if any, to finance the growth of the business and do not anticipate paying any cash dividends in the foreseeable
future. The declaration and payment of future dividends on the Common Stock will be the sole discretion of the board of directors
and will depend on our profitability and financial condition, capital requirements, statutory and contractual restrictions, future
prospects and other factors deemed relevant.





(d) Securities Authorized for Issuance under Equity Compensation
Plans



There are no outstanding grants or rights or any equity compensation
plan in place.





Recent Sales of Unregistered Securities



During the fiscal year ending September 30, 2013, the Company did
not sell any of its securities.



As of December 18, 2013, the Company has a
total 25,000,000 common shares issued and outstanding to approximately twenty-nine (29) shareholders.





Issuer Purchases of Equity Securities



We did not repurchase any of our equity securities
during the years ended September 30, 2013 or 2012.





Item 6. Selected Financial Data.



Not applicable.







21











Item 7. Management's Discussion and Analysis of Financial Condition
and Results of Operations.



Overview of Current Operations



IPOWorld is a start-up company focused on utilizing
international management coupled together with American investment to identify future corporate developments, possible corporate
acquisitions and global corporate awareness.



Management does not believe that the Company
will be able to generate any significant profit during the coming year. Management has agreed to keep the Company funded at its
own expense, without seeking reimbursement for expenses paid. The Company's need for capital may change dramatically if it can
generate additional revenues from its operations. In the event the Company requires additional funds, the Company will have to
seek loans or equity placements to cover such cash needs. There are no assurances additional capital will be available to the Company
on acceptable terms.



Results of Operations for the year ended September 30, 2013 and
September 30, 2012



Since our inception on April 26, 2010 through
September 30, 2013, we generated no revenues. We do not anticipate earning any significant revenues in the next 12-18 months.



For the fiscal year ending September 30, 2013,
we experienced a net loss of $(11,600) as compared to a net loss of $(14,275) for the same period last year. The net loss for the
year ending September 30, 2013 was attributed to audit fees of $11,600 as compared to audit fees of $12,950 for the same period
last year; general & administrative fees of $0 as compared to $1,325 of general and administrative fees for the same period
last year. Most of our expenses concerned the legal and accounting costs to keep our company full reporting. We have no cash at
hand as of September 30, 2013 and a prepaid accounting expense of $1,500 As of September 30, 2013, we have no liabilities and $5,250
in accounts payable and accrued expense at September 30, 2012. In our September 30, 2013 and 2012 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.



The Company used net cash in operations of
$(18,350) and $(9,025) during the fiscal year ended September 30, 2013 and 2012 and $(46,075) from inception (April 26, 2010) to
September 30, 2013, respectively. The Company generated cash of $12,075 and $10,000 from financing activities during the fiscal
year ended September 30, 2013 and 2012 and $46,075 from financing activities from inception ( April 26, 2010) to September 30,
2013, respectively.





22











Revenues



Since our inception on April 26, 2010 through
September 30, 2013, we generated no revenues. We do not anticipate earning any significant revenues until such time as we can establish
our business and build a client base. We are presently in the development stage of our business and we can provide no assurance
that we will be successful in executing our business plan.



Going Concern



The financial conditions evidenced by the accompanying
consolidated financial statements raise substantial doubt as to our ability to continue as a going concern. Our plans include obtaining
additional capital through debt or equity financing. The consolidated financial statements do not include any adjustments that
might be necessary if we are unable to continue as a going concern.



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



We do not anticipate performing any product
research and development under our current plan of operation.



Expected purchase or sale of property and significant equipment



We do not anticipate the purchase or sale of
any property or significant equipment; as such items are not required by us at this time.



Significant changes in the number of employees



As of September 30, 2013, we did not have any
employees. We are dependent upon our sole officer and director for our future business development. As our operations expand we
anticipate the need to hire additional employees, consultants and professionals; however, the exact number is not quantifiable
at this time.







23











Liquidity and Capital Resources



Our balance sheet as of September 30, 2013
and 2012 reflects current assets of $1,500 and $6,275 and current liabilities of $0 and $5,250 respectively. Cash and cash equivalents
from inception to date have been sufficient to provide the operating capital necessary to operate to date. Notwithstanding, we
anticipate generating losses and therefore we may be unable to continue operations in the future. If we require additional capital,
we plan to issue debt or equity or enter into a strategic arrangement with a third party. There can be no assurance that additional
capital will be available to us. We currently have no agreements, arrangements or understandings with any person to obtain funds
through bank loans, lines of credit or any other sources.



As a result of the Company's current limited
available cash, no officer or director received cash compensation during the year ended September 30, 2013. The Company has no
employment agreements in place with its officer.





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 Recognition: The Company recognizes
revenue on an accrual basis as it invoices for services. Revenue is generally realized or realizable and earned when all of the
following criteria are met: 1) persuasive evidence of an arrangement exists between the Company and our customer(s); 2) services
have been rendered; 3) our price to our customer is fixed or determinable; and 4) collectability is reasonably assured.



Recent Pronouncements



The Company's management has evaluated all
the recently issued accounting pronouncements through the filing date of these consolidated 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.





24











Item 7A. Quantitative and Qualitative Disclosures about Market Risk.



Not applicable.





Item 8. Consolidated Financial Statements and Supplementary Data.



Index to Consolidated Financial Statements



|                                               |                      |  |     
|---------------------------------------------- | -------------------- |  | ----
|                                               | Financial Statements |  |     
|                                               |                      |  |     
|                                               |                      |  | Page
|                                               |                      |  |     
|Independent Auditors' Report                   | F-1                 
|Consolidated Balance Sheets                    | F-2                 
|Consolidated Statements of Operations          | F-3                 
|Consolidated Statement of Stockholders' Equity | F-4                 
|Consolidated Statements of Cash Flows          | F-5                 
|Notes to Consolidated Financial Statements     | F-6                 
|                                               |                      |  |     
|                                               |                      |  |     









25













DeJoya Griffith

Certified Public
Accountants and Consultants





REPORT OF INDEPENDENT
REGISTERED PUBLIC ACCOUNTING FIRM



To the Board of Directors and Stockholders

IPO World

(FKA General Cleaning & Maintenance)



We have audited the accompanying balance sheets
of IPOWorld (fka General Cleaning & Maintenance) (A Development Stage Company) (the “Company”) as of September 30,
2013 and 2012 and the related statements of operations, stockholders’ equity, and cash flows for the years then ended and
from inception (April 26, 2010) to September 30, 2013. IPOWorld’s management is responsible for these financial statements.
Our responsibility is to express an opinion on these financial statements based on our audits.



We conducted our audits in accordance with the
standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the
audits to obtain reasonable assurance about whether the financial statements are free of material misstatement. The company is
not required to have, nor were we engaged to perform an audit of its internal control over financial reporting. Our audit included
consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the
circumstances, but not for the purpose of expressing an opinion on the effectiveness of the company’s internal control over
the financial reporting. Accordingly, we express no such opinion. An audit also includes examining, on a test basis, evidence supporting
the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates made
by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable
basis for our opinion.



In our opinion, the financial statements referred
to above present fairly, in all material respects, the financial position of IPOWorld (Fka General Cleaning & Maintenance)
(A Development Stage Company), as of September 30, 2013 and 2012 and the results of its operations and its cash flows for the years
then ended and for the period from inception (April 26, 2010) to September 30, 2013 in conformity with accounting principles generally
accepted in the United States of America.



The accompanying
financial statements have been prepared assuming the Company will continue as a going concern. As discussedin Note 3 to
the financial statements, the Company has suffered recurring losses from operations, which raise substantial doubt about its ability
to continue as a going concern. Management’s plans in regard to these matters are alsodescribed in Note 3.
The financial statements do not include any adjustments that might result from the outcome of this uncertainty.



/s/ De Joya Griffith, LLC

Henderson, Nevada

December 11, 2013








De Joya Griffith, LLC ● 2580 Anthem
Village Dr. ● Henderson, NV ● 89052

Telephone (702) 563-1600 ● Facsimile
(702) 920-8049

www.dejoyagriffith.com



F-1







IPOWorld

(formerly General Cleaning and Maintenance)

(A Development Stage Company)

Consolidated Balance Sheets

(Audited)



|                                           |                                                 |                                               |          | September 30, 2013 |          | September 30, 2012
|------------------------------------------ | ----------------------------------------------- | --------------------------------------------- | -------- | ------------------ | -------- | ------------------
|                                           |                                                 | ASSETS                                        |          |                    |          |                   
|Current assets:                            |                                                 |                                               |          |                   
|                                           | Cash                                            |                                               | $ -      |                    | $  6,275
|                                           | Prepaid expense                                 |                                               | 1,500    |                    | -       
|                                           |                                                 | Total current assets                          |          | 1,500              |          | 6,275             
|                                           |                                                 |                                               |          |                    |          |                   
|TOTAL ASSETS                               |                                                 | $ 1,500                                       |          | $ 6,275           
|                                           |                                                 |                                               |          |                    |          |                   
|                                           |                                                 | LIABILITIES AND STOCKHOLDERS' EQUITY          |          |                    |          |                   
|Current liabilities:                       |                                                 |                                               |          |                   
|                                           | Accounts payable and accrued expense            |                                               | $ -      |                    | $ 5,250 
|                                           |                                                 | Total current liabilities                     |          | -                  |          | 5,250             
|                                           |                                                 |                                               |          |                    |          |                   
|TOTAL LIABILITIES                          |                                                 | -                                             |          | 5,250             
|                                           |                                                 |                                               |          |                    |          |                   
|Stockholders' equity:                      |                                                 |                                               |          |                   
|                                           | Preferred stock, $0.001 par value, 15,000,000   |                                               | -        |                    | -       
|                                           |                                                 | and nil shares authorized as of 9/30/2013 and |          |                    |          |                   
|                                           |                                                 | 9/30/2012, respectively. Nil and nil shares   |          |                    |          |                   
|                                           |                                                 | issued and outstanding as of 9/30/2013 and    |          |                    |          |                   
|                                           |                                                 | 9/30/2012, respectively                       |          |                    |          |                   
|                                           | Common stock, $0.001 par value, 185,000,000 and |                                               | 25,000   |                    | 25,000  
|                                           |                                                 | 75,000,000 shares authorized, 25,000,000      |          |                    |          |                   
|                                           |                                                 | and 25,000,000 shares outstanding as of       |          |                    |          |                   
|                                           |                                                 | 9/30/2013 and 9/30/2012, respectively         |          |                    |          |                   
|                                           | Additional paid-in capital                      |                                               | 21,075   |                    | 9,000   
|                                           | Deficit accumulated during development stage    |                                               | (44,575) |                    | (32,975)
|                                           |                                                 | Total stockholders' equity                    |          | 1,500              |          | 1,025             
|TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY |                                                 | $ 1,500                                       |          | $ 6,275           



The accompanying notes are an integral part
of these consolidated financial statements.



F-2







IPOWorld

(formerly General Cleaning and Maintenance)

(A Development Stage Company)

Consolidated Statements of Operations

(Audited)





|                                  |                          |                | For the year ended September 30, 2013 |            | For the year ended September 30, 2012 |        | From inception (April 26, 2010) to September 30, 2013
|--------------------------------- | ------------------------ | -------------- | ------------------------------------- | ---------- | ------------------------------------- | ------ | -----------------------------------------------------
|Revenue                           | $-                       |                | $-                                    |            | $-                                   
|                                  |                          |                |                                       |            |                                       |        |                                                      
|Expenses:                         |                          |                |                                       |            |                                      
|                                  | Auditing fees            | 11,600         |                                       | 12,950     |                                       | 33,050
|                                  | General & administrative | -              |                                       | 1,325      |                                       | 1,525 
|                                  | Legal fees               | -              |                                       | -          |                                       | 10,000
|                                  |                          | Total expenses | 11,600                                |            | 14,275                                |        | 44,575                                               
|                                  |                          |                |                                       |            |                                       |        |                                                      
|                                  |                          |                |                                       |            |                                      
|                                  |                          |                |                                       |            |                                       |        |                                                      
|                                  |                          |                |                                       |            |                                      
|Net loss                          | $ (11,600)               |                | $ (14,275)                            |            | $ (44,575)                           
|                                  |                          |                |                                       |            |                                       |        |                                                      
|Weighted average number of common |                          |                |                                       |            |                                      
|                                  | shares outstanding-basic | 25,000,000     |                                       | 24,918,033 |                                       |       
|                                  |                          |                |                                       |            |                                       |        |                                                      
|Net loss per share-basic          | $0.00                    |                | $0.00                                 |            |                                      





The accompanying notes are an integral part
of these consolidated financial statements.



F-3





IPOWorld

(formerly General Cleaning and Maintenance)

(A Development Stage Company)

Consolidated Statement of Stockholders’
Equity

(Audited)



|                                                                             |  |                 |  |              |  |                    |  |             |  |               |  | Deficit     |  |         
|---------------------------------------------------------------------------- |  | --------------- |  | ------------ |  | ------------------ |  | ----------- |  | ------------- |  | ----------- |  | --------
|                                                                             |  |                 |  |              |  |                    |  |             |  |               |  | Accumulated |  |         
|                                                                             |  |                 |  |              |  |                    |  |             |  |               |  | During      |  | Total   
|                                                                             |  | Preferred Stock |  | Common Stock |  | Additional Paid-In |  | Development |  | Stockholders'
|                                                                             |  | Shares          |  | Amount       |  | Shares             |  | Amount      |  | Capital       |  | Stage       |  | Equity  
|Inception, April 26, 2010                                                    |  | -               |  | -            |  | -                  |  | -           |  | -             |  | -           |  | -       
|                                                                             |  |                 |  |              |  |                    |  |             |  |               |  |             |  |         
|April 26, 2010, Founders shares issued for cash at $0.001 per share          |  | -               |  | -            |  | 20,000,000         |  | 20,000      |  | -             |  | -           |  | 20,000  
|                                                                             |  |                 |  |              |  |                    |  |             |  |               |  |             |  |         
|Net (loss)                                                                   |  | -               |  | -            |  | -                  |  | -           |  | -             |  | (200)       |  | (200)   
|                                                                             |  |                 |  |              |  |                    |  |             |  |               |  |             |  |         
|Balance, September 30, 2010                                                  |  | -               |  | -            |  | 20,000,000         |  | 20,000      |  | -             |  | (200)       |  | 19,800  
|                                                                             |  |                 |  |              |  |                    |  |             |  |               |  |             |  |         
|December 2010, Shares issued for cash pursuant to a Regulation S offering    |  | -               |  | -            |  | 4,000,000          |  | 4,000       |  | -             |  | -           |  | 4,000   
|                                                                             |  |                 |  |              |  |                    |  |             |  |               |  |             |  |         
|Net (loss)                                                                   |  | -               |  | -            |  | -                  |  | -           |  | -             |  | (18,500)    |  | (18,500)
|                                                                             |  |                 |  |              |  |                    |  |             |  |               |  |             |  |         
|Balance, September 30, 2011                                                  |  | -               |  | -            |  | 24,000,000         |  | 24,000      |  | -             |  | (18,700)    |  | 5,300   
|                                                                             |  |                 |  |              |  |                    |  |             |  |               |  |             |  |         
|October 31, 2011, Shares issued for cash pursuant to a Regulation S offering |  | -               |  | -            |  | 1,000,000          |  | 1,000       |  | 9,000         |  | -           |  | 10,000  
|                                                                             |  |                 |  |              |  |                    |  |             |  |               |  |             |  |         
|Net (loss)                                                                   |  | -               |  | -            |  | -                  |  | -           |  | -             |  | (14,275)    |  | (14,275)
|                                                                             |  |                 |  |              |  |                    |  |             |  |               |  |             |  |         
|Balance, September 30, 2012                                                  |  | -               |  | -            |  | 25,000,000         |  | $25,000     |  | $9,000        |  | ($32,975)   |  | $1,025  
|                                                                             |  |                 |  |              |  |                    |  |             |  |               |  |             |  |         
|December 13, 2012, Contributed capital (cash)                                |  | -               |  | -            |  | -                  |  | -           |  | 4,075         |  | -           |  | 4,075   
|                                                                             |  |                 |  |              |  |                    |  |             |  |               |  |             |  |         
|February 4, 2013, Contributed capital (cash)                                 |  | -               |  | -            |  | -                  |  | -           |  | 2,000         |  | -           |  | 2,000   
|                                                                             |  |                 |  |              |  |                    |  |             |  |               |  |             |  |         
|July 3, 2013, Contributed capital (cash)                                     |  | -               |  | -            |  | -                  |  | -           |  | 6,000         |  | -           |  | 6,000   
|                                                                             |  |                 |  |              |  |                    |  |             |  |               |  |             |  |         
|Net (loss)                                                                   |  | -               |  | -            |  | -                  |  | -           |  | -             |  | (11,600)    |  | (11,600)
|                                                                             |  |                 |  |              |  |                    |  |             |  |               |  |             |  |         
|Balance, September 30, 2013                                                  |  | -               |  | -            |  | 25,000,000         |  | $  25,000   |  | $  21,075     |  | $  (44,575) |  | $  1,500



The accompanying notes are an integral part
of these consolidated financial statements.



F-4







IPOWorld

(formerly General Cleaning and Maintenance)

(A Development Stage Company)

Consolidated Statements of Cash Flows

(Audited)





|                                             |                                         |         | For the year ended September 30, 2013 |       | For the year ended September 30, 2012 |         | From inception (August 26, 2010) to September 30, 2013
|-------------------------------------------- | --------------------------------------- | ------- | ------------------------------------- | ----- | ------------------------------------- | ------- | ------------------------------------------------------
|OPERATING ACTIVITIES                         |                                         |         |                                       |       |                                      
|Net loss                                     | $       (11,600)                        |         | $       (14,275)                      |       | $(44,575)                            
|Changes in operating assets and liabilities: |                                         |         |                                       |       |                                      
|                                             |                                         |         |                                       |       |                                       |        
|                                             | Increase (decrease) in accounts payable | (5,250) |                                       | 5,250 |                                       | -      
|                                             | (Increase)  in prepaid expense          | (1,500) |                                       | -     |                                       | (1,500)
|Net cash used by operating activities        | (18,350)                                |         | (9,025)                               |       | (46,075)                             
|                                             |                                         |         |                                       |       |                                       |         |                                                       
|FINANCING ACTIVITIES                         |                                         |         |                                       |       |                                      
|Sale of common stock                         | -                                       |         | 10,000                                |       | 34,000                               
|Contributed capital                          | 12,075                                  |         | -                                     |       | 12,075                               
|Net cash provided by financing activities    | 12,075                                  |         | 10,000                                |       | 46,075                               
|                                             |                                         |         |                                       |       |                                       |         |                                                       
|NET INCREASE (DECREASE) IN CASH              | (6,275)                                 |         | 975                                   |       | -                                    
|CASH - BEGINNING OF THE PERIOD               | 6,275                                   |         | 5,300                                 |       | -                                    
|CASH - END OF THE PERIOD                     | $                    -                  |         | $            6,275                    |       | $                              -     
|                                             |                                         |         |                                       |       |                                       |         |                                                       
|SUPPLEMENTAL DISCLOSURES:                    |                                         |         |                                       |       |                                      
|Interest paid                                | -                                       |         | -                                     |       | -                                    
|Income taxes paid                            | -                                       |         | -                                     |       | -                                    
|Non-cash transactions                        | -                                       |         | -                                     |       | -                                    





The accompanying notes are an integral part
of these consolidated financial statements.



F-5





IPOWorld

(formerly General Cleaning and Maintenance)

(A Development Stage Company)

Notes to Consolidated Financial Statements

September 30, 2013

(Audited)



NOTE 1. General Organization and Business



The Company was organized on April 26, 2010
(Date of Inception) under the laws of the State of Nevada, as General Cleaning and Maintenance. The Company is a Development Stage
Company as by FASB ASC 915 "Development Stage Entities". On February 13, 2013, the Company changed its name from General
Cleaning and Maintenance to IPOWorld. Concurrently, it also increased its authorized shares of common stock from 75,000,000 to
185,000,000 shares of common stock, par value $0.001, and added the authorization for up to 15,000,000 shares of preferred stock,
par value $0.001. On February 13, 2013, the Company underwent a change of control of ownership. The Company’s sole officer
and director entered into a Share Purchase Agreement, whereby she sold 20,000,000 common shares of the Registrant’s 25,000,000
issued and outstanding common shares to Glob AG, a Swiss company. Glob AG is beneficially owned by Theo Baldi, a Swiss citizen.
Concurrently, with the closing of the Share Purchase Agreement, Rocio Corral resigned as an officer and director of the Registrant.
Prior to her resignation, the Board of Directors added Theo Baldi as a director of the Registrant. The Board also appointed Theo
Baldi as Chairman and CEO.



On or about March 12, 2013, the Company formed
a subsidiary named ZiiPay, Inc. ZiiPay, Inc. was incorporated in the State of Nevada. As of September 30, 2013, ZiiPay Inc. had
no operations to report.





NOTE 2. Summary of Significant Accounting Policies



Basis of Accounting

The basis is United States generally accepted accounting principles.



Earnings per Share

The basic earnings (loss) per share is calculated
by dividing the Company's net income (loss) available to common shareholders by the weighted average number of common shares issued
and outstanding during the year. The diluted earnings (loss) per share is calculated by dividing the Company's net income (loss)
available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted
average number of shares outstanding is the basic weighted number of shares adjusted as of the first year for any potentially dilutive
debt or equity.



The Company has not issued any options or warrants or similar securities
since inception.





F-6







IPOWorld

(formerly General Cleaning and Maintenance)

(A Development Stage Company)

Notes to Consolidated Financial Statements

September 30, 2013

(Audited)



Fair Value of Financial Instruments



The Company measures fair value based on the
prices that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants
at the measurement date. Fair value measurements are based on a three tier hierarchy that prioritizes the inputs used to measure
fair value, using quoted prices in active markets for identical assets (Level 1); significant other observable inputs (Level 2);
and significant unobservable inputs (Level 3).



Accounts payable are reported at their historical
carrying values, which approximate their fair values based on their short-term nature.



The fair value measurements of the Company’s financial instruments
at September 30, 2013 and 2012 were as follows:



|                          |  | Level 1       |  | Level 2 |  | Level 3 |  | 
|------------------------- |  | ------------- |  | ------- |  | ------- |  | 
|September 30, 2013        |  |               |  |         |  |         |  | 
|Cash and cash equivalents |  | $           - |  | -       |  | -       |  | 
|                          |  |               |  |         |  |         |  | 
|September 30, 2012        |  |               |  |         |  |         |  | 
|Cash and cash equivalents |  | $  6,275      |  | -       |  | -       |  | 





Revenue recognition

We recognize revenue when all of the following
conditions are satisfied: (1) there is a persuasive evidence of an arrangement; (2) the product or service has been provided to
the customer; (3) the amount of fees to be paid by the customer is fixed or determinable; and (4) the collection of our fees is
probable.



The Company will record revenue when it is
realizable and earned and the services have been rendered to the customers. The Company did not realize any revenues from Inception
on April 26, 2010 through September 30, 2013.



Dividends

The Company has not yet adopted any policy
regarding payment of dividends. No dividends have been paid during the period shown.







F-7







IPOWorld

(formerly General Cleaning and Maintenance)

(A Development Stage Company)

Notes to Financial Statements

September 30, 2013

(Audited)



Income Taxes

The provision for income taxes is the 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 consolidated financial statements.



Year-end

The Company has selected September 30 as its year-end.



Advertising

Advertising is expensed when incurred. There has been no advertising
during the period.



Use of Estimates

The preparation of consolidated financial statements
in conformity with accounting principles generally accepted in the United States of America requires management to make estimates
and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities
at the date of the consolidated financial statements and the reported amounts of revenue and expenses during the reporting period.
Actual results could differ from those estimates.





NOTE 3. - Going concern



The Company's consolidated financial statements
are prepared using the generally accepted accounting principles applicable to a going concern, which contemplates the realization
of assets and liquidation of liabilities in the normal course of business. However, the Company has not commenced its planned principal
operations and it has not generated any revenues. In order to obtain the necessary capital, the Company is seeking equity and/or
debt financing. There are no assurances that the Company will be successful, without sufficient financing it would be unlikely
for the Company to continue as a going concern. The accompanying 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 the outcome of this uncertainty.







F-8







IPOWorld

(formerly General Cleaning and Maintenance)

(A Development Stage Company)

Notes to Consolidated Financial Statements

September 30, 2013

(Audited)



NOTE 4. - Stockholders' Equity and Contributed Capital



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 The company on February 13, 2013 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 April 26, 2010, the Company's founder purchased
20,000,000 shares of the Company's $0.001 par value common stock in exchange for cash of $20,000.



In December 2010, the Company sold 4,000,000
shares of its $0.001 par value stock in exchange for cash of $4,000 pursuant to a Regulation S offering.



On October 31, 2011, the Company sold 1,000,000
shares of its $0.001 par value stock in exchange for cash of $10,000 pursuant to a Regulation S offering.



On December 13, 2012, an officer of the company
contributed capital of $4,075 to pay for audit fees.



On February 4, 2013, an officer of the company
contributed capital of $2,000 to pay for audit fees.



On July 3, 2013, an officer of the company
contributed capital of $6,000 to pay for audit fees.



There have been no issuances of stock options
or warrants.





NOTE 5. Related Party Transactions



On April 26, 2010, the Company's founder purchased
20,000,000 shares of the Company's $0.001 par value common stock in exchange for cash of $20,000.



On December 13, 2012, an officer of the company
contributed capital of $4,075 to pay for audit fees.



On February 4, 2013, an officer of the company
contributed capital of $2,000 to pay for audit fees.



On July 3, 2013, an officer of the company
contributed capital of $6,000 to pay for audit fees.





F-9











IPOWorld

(formerly General Cleaning and Maintenance)

(A Development Stage Company)

Notes to Consolidated Financial Statements

September 30, 2013

(Audited)



NOTE 5. Related Party Transactions (Continued)



The Company does not lease or rent any property.
Office services are provided without charge by a director. Such costs are immaterial to the consolidated financial statements and,
accordingly, have not been reflected therein. The officers 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. Provision for Income Taxes



The Company accounts for income taxes under
FASB Accounting Standard Codification ASC 740 "Income Taxes". ASC 740 requires use of the liability method. ASC 740 provides
that deferred tax assets and liabilities are recorded based on the differences between the tax bases of assets and liabilities
and their carrying amounts for financial reporting purposes, referred to as temporary differences. Deferred tax assets and liabilities
at the end of each period are determined using the currently enacted tax rates applied to taxable income in the periods in which
the deferred tax assets and liabilities are expected to be settled or realized.



As of September 30, 2013, the Company had net
loss carry forwards of $44,575 that may be available to reduce future years' taxable income through 2013. Future tax benefits which
may arise as a result of these losses have not been recognized in these consolidated financial statements, as their realization
is determined not likely to occur and accordingly, the Company has recorded a valuation allowance for the deferred tax asset relating
to these tax loss carry-forwards. Net loss carry forwards will begin to expire in 2030.



Components of net deferred tax assets, including
a valuation allowance, are as follows at September 30, 2013 and 2012:



|                                 |  | 2013             |  | 2012           
|-------------------------------- |  | ---------------- |  | ---------------
|Deferred tax assets:             |  |                  |  |                
|Net operating loss carry forward |  | $    44,575      |  | $   32,975     
|                                 |  |                  |  |                
|Total deferred tax assets        |  | 15,601           |  | 11,541         
|Less: valuation allowance        |  | (15,601)         |  | (11,541)       
|Net deferred tax assets          |  | $              - |  | $             -





F-10









IPOWorld

(formerly General Cleaning and Maintenance)

(A Development Stage Company)

Notes to Consolidated Financial Statements

September 30, 2013

(Audited)





The valuation allowance for deferred tax assets
as of September 30, 2013 was $(15,601), as compared to $(11,541) as of September 30, 2012. In assessing the recovery of the deferred
tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not
be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income in the periods
in which those temporary differences become deductible. Management considers the scheduled reversals of future deferred tax assets,
projected future taxable income, and tax planning strategies in making this assessment. As a result, management determined it was
more likely than not the deferred tax assets would not be realized as of September 30, 2013.



The provision for income taxes differs from
the amount computed by applying the statutory federal income tax rate to income before provision for income taxes. The sources
and tax effects of the differences are as follows:





U.S federal statutory rate (35.0%)

Valuation reserve 35.0%

Total -%





NOTE 7. Operating Leases and Other Commitments



The Company has no lease or other obligations.





NOTE 8. Recent Accounting Pronouncements



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 consolidated financial position and results of operations.





NOTE 9 - SUBSEQUENT EVENTS



The Company has evaluated subsequent events from September 30, 2013
through the date the financial statements are issued, and has determined that no such events have occurred.





F-11









Item 9. Changes in and Disagreements with Accountants On Accounting
and Financial Disclosure.



None.



Item 9A(T). Controls and Procedures.



Evaluation of disclosure controls and procedures



Our disclosure controls and procedures, as
defined in Rule 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended (the "Exchange Act"), are
designed to ensure that information required to be disclosed in reports filed or submitted under the Exchange Act is recorded,
processed, summarized, and reported within the time periods specified in rules and forms adopted by the SEC, and that such information
is accumulated and communicated to management, including the Chief Executive Officer and the Chief Financial Officer, to allow
timely decisions regarding required disclosures.



Management, with the participation of the Chief
Executive Officer and the Chief Financial Officer, who is also the sole member of our Board of Directors, has evaluated the effectiveness
of our disclosure controls and procedures as of the end of the period covered by this Form 10-K. Based on such evaluation, the
Chief Executive Officer and the Chief Financial Officer concluded that, as of September 30, 2013, our disclosure controls and procedures
were not effective. Our disclosure controls and procedures were not effective because of the "material weaknesses" described
below under "Management's annual report on internal control over financial reporting," which are in the process of being
remediated as described below under "Management Plan to Remediate Material Weaknesses."



Management's Report On Internal Control
Over Financial Reporting



Our management is responsible for establishing
and maintaining adequate internal control over financial reporting. Internal control over financial reporting is defined in Rule
13a-15(f) or 15d-15(f) promulgated under the Securities Exchange Act of 1934 as a process designed by, or under the supervision
of, the company's principal executive and principal financial officer and effected by the company's board of directors, management
and other personnel, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial
statements for external purposes in accordance with accounting principles generally accepted in the United States of America and
includes those policies and procedures that:



·Pertain to the maintenance of records that in reasonable detail accurately and fairly reflect
the transactions and dispositions of the assets of the company;





26













·Provide reasonable assurance that transactions are recorded as necessary to permit preparation
of financial statements in accordance with accounting principles generally accepted in the United States of America and that receipts
and expenditures of the company are being made only in accordance with authorizations of management and directors of the company;
and



·Provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition,
use or disposition of the company's assets that could have a material effect on the financial statements.



Because of its inherent limitations, internal
control over financial reporting may not prevent or detect misstatements. Projections of any evaluation of effectiveness to future
periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance
with the policies or procedures may deteriorate. All internal control systems, no matter how well designed, have inherent limitations.
Therefore, even those systems determined to be effective can provide only reasonable assurance with respect to financial statement
preparation and presentation. 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.



As of September 30, 2013 management assessed
the effectiveness of our internal control over financial reporting based on the criteria for effective internal control over financial
reporting established in Internal Control-Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway
Commission ("COSO") and SEC guidance on conducting such assessments. Based on that evaluation, they 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
controls 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 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.



27











The aforementioned material weakness was identified
by our President in connection with the review of our consolidated financial statements as of September 30, 2013.



Management believes that the lack of a functioning
audit committee and the lack of a majority of outside directors on our board of directors and inadequate segregation of duties
consistent with control objectives results in ineffective oversight in the establishment and monitoring of required internal controls
and procedures, which could result in a material misstatement in our consolidated financial statements in future periods.



This annual 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 annual report.





Management's Remediation Initiatives



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 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.



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 our Board.



We anticipate that these initiatives will be
at least partially, if not fully, implemented by September 30, 2014, if funds are available to us. Additionally, we plan to test
our updated controls and remediate our deficiencies by September 30, 2014.



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.



Item 9B. Other Information.



None.





28









PART III





Item 10. Director, Executive Officer and Corporate Governance.



The following table sets forth certain information
regarding our current director and executive officer. Our executive officers serve one-year terms. Set forth below are the names,
ages and present principal occupations or employment, and material occupations, positions, offices or employments for the past
five years of our current director and executive officer.





|Name       | Age | Positions and Offices Held       
|---------- | --- | ---------------------------------
|Theo Baldi | 69  | President, Secretary and Director



The business address of our officer/director is c/o IPOWorld , Balgriststrasse
106A, Zürich 8008, Switzerland.



Set forth below is a brief description of the background and business
experience of our sole officer and director.



Theo Baldi, Director, President, CEO, CFO and Secretary



Mr.
Theo Baldi is a seasoned Swiss businessman who brings to IPOWorld 30-years of global management and business experience. After
his studies in economics and business administration at the Universities of Zürich, Bern and Quebec (Canada) he served several
years as Senior Management Consultant at Hayek Engineering AG, a leading consultant company with global presence that was founded
by Nicholas Hayek, the founder of the Swatch Company. Mr. Baldi has been able to gain intensive practical experience in helping
organizations to improve their performance through the analysis of existing organizational or other problems and developing plans
for improvement.



After his experience as a management
consultant, Mr. Baldi worked as Sales-Director at Siemens and as a Vice-Director at Nixdorf Computer AG. His Division was responsible
for all large accounts in Switzerland (Network and Enterprise Computing).



In 1989, Mr. Baldi founded his own
company the "Stardent System House AG". This company was a pioneer in importing Super Mainframe Computers from US manufacturers
to Switzerland.





29









The company expanded and began to introduce
other leading edge technologies, such as Artificial Intelligence (Symbolics Inc., a spinoff of the MIT AI Lab). Since the Research
Industry is of limited size, Stardent began to diversify the scientific sector by supplying advanced networking Technologies to
Fortune 500 companies. Stardent was one of the first companies in Switzerland which introduced ATM (Asynchronous Transfer Mode)
equipment which was purchased by large corporations (Swiss Re, Novartis).



With
the introduction of the new telecommunication technologies, i.e., VoIP in the year 2000/1, Mr. Baldi started a new career as Startup-Consultant
focused on Strategy Consulting, investor presentation development, investor sourcing (Capital Raising), financial modeling and
forecasting.



Section 16(a) Beneficial Ownership Reporting Compliance



Section 16(a) of the Exchange Act requires
our directors and executive officers and persons who beneficially own more than ten percent of a registered class of the Company's
equity securities to file with the SEC initial reports of ownership and reports of changes in ownership of common stock and other
equity securities of the Company. Officers, directors and greater than ten percent beneficial shareholders are required by SEC
regulations to furnish us with copies of all Section 16(a) forms they file. To the best of our knowledge based solely on a review
of Forms 3, 4, and 5 (and any amendments thereof) received by us during or with respect to the year ended September 30, 2013, the
following persons have failed to file, on a timely basis, the identified reports required by Section 16(a) of the Exchange Act
during fiscal year ended September 30, 2013:



Note: Theo Baldi did not file a Form 3 in connection
with his initial ownership and sale of 20,000,000 shares in the Company.





30











Board of Directors



Our board of directors currently consists of
one member, Mr. Theo Baldi. Our directors serve one-year terms.





Audit Committee



The company does not presently have an Audit
Committee. The sole member of the Board sits as the Audit Committee. No qualified financial expert has been hired because the company
is too small to afford such expense.





Committees and Procedures



1)The registrant has no standing audit, nominating and compensation committees of the Board
of Directors, or committees performing similar functions. The Board acts itself in lieu of committees due to its small size.



2)The view of the board of directors is that it is appropriate for the registrant not to have
such a committee because its directors participate in the consideration of director nominees and the board and the company are
so small.



3)The members of the Board who acts as nominating committee is not independent, pursuant to
the definition of independence of a national securities exchange registered pursuant to section 6(a) of the Act (15 U.S.C. 78f(a).



4)The nominating committee has no policy with regard to the consideration of any director candidates
recommended by security holders, but the committee will consider director candidates recommended by security holders.



5)The basis for the view of the board of directors that it is appropriate for the registrant
not to have such a policy is that there is no need to adopt a policy for a small company.



6)The nominating committee will consider candidates recommended by security holders, and by
security holders in submitting such recommendations.







31













7)There are no specific, minimum qualifications that the nominating committee believes must
be met by a nominee recommended by security holders except to find anyone willing to serve with a clean background.



8)The nominating committee's process for identifying and evaluation of nominees for director,
including nominees recommended by security holders, is to find qualified persons willing to serve with a clean backgrounds. There
are no differences in the manner in which the nominating committee evaluates nominees for director based on whether the nominee
is recommended by a security holder, or found by the board.



Code of Ethics



We have not adopted a Code of Ethics for the
Board and any salaried employees.



Limitation of Liability of Directors



Pursuant to the Nevada General Corporation
Law, our Articles of Incorporation exclude personal liability for our Directors for monetary damages based upon any violation of
their fiduciary duties as Directors, except as to liability for any breach of the duty of loyalty, acts or omissions not in good
faith or which involve intentional misconduct or a knowing violation of law, or any transaction from which a Director receives
an improper personal benefit. This exclusion of liability does not limit any right which a Director may have to be indemnified
and does not affect any Director's liability under federal or applicable state securities laws. We have agreed to indemnify our
directors against expenses, judgments, and amounts paid in settlement in connection with any claim against a Director if he acted
in good faith and in a manner he believed to be in our best interests.





Nevada Anti-Takeover Law and Charter and
By-law Provisions



The anti-takeover provisions of Sections 78.411
through 78.445 of the Nevada Corporation Law apply to IPOWorld Section 78.438 of the Nevada law prohibits the Company from merging
with or selling more than 5% of our assets or stock to any shareholder who owns or owned more than 10% of any stock or any entity
related to a 10% shareholder for three years after the date on which the shareholder acquired the IPOWorld shares, unless the transaction
is approved by IPOWorld's Board of Directors. The provisions also prohibit the Company from completing any of the transactions
described in the preceding sentence with a 10% shareholder who has held the shares more than three years and its related entities
unless the transaction is approved by our Board of Directors or a majority of our shares, other than shares owned by that 10% shareholder
or any related entity. These provisions could delay, defer or prevent a change in control of IPOWorld.



32











Item 11. Executive Compensation



The following table sets forth summary compensation
information for the fiscal year ended September 30, 2013 for our President and sole director. We did not have any executive officer
as of the fiscal year end of September 30, 2013 receive any compensation.



Compensation



As a result of the Company's current limited
available cash, no officer or director received compensation since inception (April 26, 2010) of the company through September
30, 2013. IPOWorld has no intention of paying any salaries at this time. We intend to pay salaries when cash flow permits.





General Cleaning and Maintanence Summary
Compensation Table



|           |              |            |           | Year   |        |       |        | Compen- |      
|---------- | ------------ | ---------- | --------- | ------ | ------ | ----- | ------ | ------- | -----
|           |              |            | Principal | Ending | Salary | Bonus | Awards | sation  | Total
|Name       | Position     | Sept 30,   | ($)       | ($)    | ($)    | ($)   | ($)   
|           |              |            |           |        |        |       |        |         |      
|Theo Baldi | CEO/Director | 2013       | 0         | 0      | 0      | 0     | 0     
|           |              |            |           |        |        |       |        |         |      
|           | Rocio Corral | Former CEO | 2012      | 0      | 0      | 0     | 0      | 0       |      
|           |              |            |           |        |        |       |        |         |      



We do not maintain key-woman life insurance
for our executive officer/director. We do not have any long-term compensation plans or stock option plans.





Stock Option Grants



We did not grant any stock options to the executive
officer or director from inception through fiscal year end September 30, 2013.





Outstanding Equity Awards at 2013 Fiscal
Year-End



We did not have any outstanding equity awards
as of September 30, 2013 or September 30, 2012.





33











Option Exercises for Fiscal 2013



There were no options exercised by our named executive officer in
fiscal 2013 or 2012.





Potential Payments Upon Termination or Change in Control



We have not entered into any compensatory plans
or arrangements with respect to our named executive officer, which would in any way result in payments to such officer because
of his resignation, retirement, or other termination of employment with us or our subsidiaries, or any change in control of, or
a change in his responsibilities following a change in control.





Director Compensation



We did not pay our director any compensation
during fiscal years ending September 30, 2013 or September 30, 2012.







34













Item 12. Security Ownership of Certain Beneficial
Owners and Management and Related Stockholder Matters.



The following table presents information, to
the best of our knowledge, about the ownership of our common stock on December 18, 2013 relating to those persons known to beneficially
own more than 5% of our capital stock and by our named executive officer and sole director.



Beneficial ownership is determined in accordance
with the rules of the Securities and Exchange Commission and does not necessarily indicate beneficial ownership for any other purpose.
Under these rules, beneficial ownership includes those shares of common stock over which the stockholder has sole or shared voting
or investment power. It also includes shares of common stock that the stockholder has a right to acquire within 60 days after December
18, 2013 pursuant to options, warrants, conversion privileges or other right. The percentage ownership of the outstanding common
stock, however, is based on the assumption, expressly required by the rules of the U. S. Securities and Exchange Commission, that
only the person or entity whose ownership is being reported has converted options or warrants into shares of IPOWorld's common
stock.



We do not have any outstanding options, warrants
or other securities exercisable for or convertible into shares of our common stock.





|                                      |  |                                             |  |                                                                             
|------------------------------------- |  | ------------------------------------------- |  | ----------------------------------------------------------------------------
|Name and Address of Beneficial Owner  |  | Number of Shares
        Beneficially Owned |  | Percentage
        of Outstanding
        Shares of Common
        Stock (1)
|                                      |  |                                             |  |                                                                             
|Glob AG (2)                           |  | 20,000,000                                  |  | 80.0%                                                                       
|                                      |  |                                             |  |                                                                             
|                                      |  |                                             |  |                                                                             
|                                      |  |                                             |  |                                                                             
|All Directors and Officers as a Group |  | 20,000,000                                  |  | 80.0%                                                                       



1)Percent of Class is based on 25,000,000 shares issued and outstanding.

2)Theo Baldi, Balgriststrasse 106a, 8008 Zürich, Switzerland, is beneficial owner of
Glob AG, who has the ultimate voting control over 20,000,000 shares held in the name of Theo Baldi.



Change of Control



We are not aware of any other arrangements
that may result in "changes in control" as that term is defined by the provisions of Item 403(c) of Regulation S-B.



35









We believe that all persons named have full
voting and investment power with respect to the shares indicated, unless otherwise noted in the table. Under the rules of the Securities
and Exchange Commission, a person (or group of persons) is deemed to be a "beneficial owner" of a security if he or she,
directly or indirectly, has or shares the power to vote or to direct the voting of such security, or the power to dispose of or
to direct the disposition of such security. Accordingly, more than one person may be deemed to be a beneficial owner of the same
security. A person is also deemed to be a beneficial owner of any security, which that person has the right to acquire within 60
days, such as options or warrants to purchase our common stock.



Item 13. Certain Relationships and Related
Transactions, and Director Independence.



Theo Baldi, the Company's sole director/officer
has contributed office space for our use. There is no charge to us for the space. Mr. Baldi will not seek reimbursement for the
office space contributed. The officer and director of the Company is involved in other business activities and may, in the future,
become involved in other business opportunities. If a specific business opportunity becomes available, such person 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.



Our sole officer/director can be considered
a promoter of IPOWorld in consideration of his participation and managing of the business of the company since its incorporation.



IPOWorld has not entered into any related party
transactions during its last two fiscal years that would be required to be reported pursuant to Item 404(d) of Regulation S-K.







36











Item 14. Principal Accountant Fees and Services.



De Joya Griffith & Company, LLC, Henderson,
NV served as our principal independent public accountants for fiscal years ending September 30, 2013 and September 30, 2012. Aggregate
fees billed to us for the years ended September 30, 2013 and 2012 were as follows:



|                      | For Year Ended Sept. 30, |  | For the Year Ended Sept. 30, |  |  | 
|--------------------- | ------------------------ |  | ---------------------------- |  |  | 
|                      | 2013                     |  | 2012                         |  |  | 
|(1)Audit Fees (1)     | $11,600                  |  | $12,950                      |  |  | 
|(2)Audit-Related Fees |                          |  |                              |  |  | 
|(3)Tax Fees           |                          |  |                              |  |  | 
|(4)All Other Fees     |                          |  |                              |  |  | 





Total fees paid or accrued to our principal auditors.



(1) Audit Fees include fees billed and expected
to be billed for services performed to comply with Generally Accepted Auditing Standards (GAAS), including the recurring audit
of the Company's financial statements for such period included in this Annual Report on Form 10-K and for the reviews of the quarterly
financial statements included in the Quarterly Reports on Form 10-Q filed with the Securities and Exchange Commission.





Audit Committee Policies and Procedures



We do not have an audit committee; therefore
our sole director pre-approves all services to be provided to us by our independent auditor. This process involves obtaining (i)
a written description of the proposed services, (ii) the confirmation of our Principal Accounting Officer that the services are
compatible with maintaining specific principles relating to independence, and (iii) confirmation from our securities counsel that
the services are not among those that our independent auditors have been prohibited from performing under SEC rules. Our sole director
then makes a determination to approve or disapprove the engagement of De Joya Griffith for the proposed services. In the fiscal
year ending September 30, 2013, all fees paid to De Joya Griffith were unanimously pre-approved in accordance with this policy.



Less than 50 percent of hours expended on the
principal accountant's engagement to audit the registrant's financial statements for the most recent fiscal year were attributed
to work performed by persons other than the principal accountant's full-time, permanent employees.



37











PART IV



Item 15. Exhibits, Financial Statement Schedules.





The following information required under this item is filed as part
of this

report:



(a) 1. Financial Statements

|                                                                 |  |  |    | Page
|---------------------------------------------------------------- |  |  | -- | ----
|                                                                 |  |  |    |     
|Management's Report on Internal Control Over Financial Reporting |  |  | 27
|Report of Independent Registered Public Accounting Firm          |  |  |    | F-1 
|Consolidated Balance Sheets                                      |  |  |    | F-2 
|Consolidated Statements of Operations                            |  |  |    | F-3 
|Consolidated Statement of Stockholders' Equity                   |  |  |    | F-4 
|Consolidated Statements of Cash Flows                            |  |  |    | F-5 







(b) 2. Consolidated Financial Statement Schedules



None.











38











(c) 3. Exhibit Index





|        |                                                                                                                                         |                | Incorporated by reference
|------- | --------------------------------------------------------------------------------------------------------------------------------------- | -------------- | -------------------------
|Exhibit | Exhibit Description                                                                                                                     | Filed herewith | Form                     
|3.1     | Articles of Incorporation, as currently in effect                                                                                       |                | S-1                      
|3.2     | Bylaws, as currently in effect                                                                                                          |                | S-1                      
|3.3     | Bylaws, as currently in effect                                                                                                          |                | 10-Q                     
|31.1    | Certification of Principal Executive Officer and Principal Financial
        Officer, pursuant to Section 302 of the Sarbanes-Oxley Act | X              |                          
|32.1    | Certification of Principal Executive Officer and Principal Financial
        Officer, pursuant to Section 302 of the Sarbanes-Oxley Act | X              |                          







39









SIGNATURES



In accordance with Section 13 or 15(d) of the
Securities Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.



|                         | IPOWorld
        Registrant                                                                                   
|------------------------ | --------------------------------------------------------------------------------------------------------------
|Dated: December 18, 2013 | By:/s/ Theo Baldi                                                                                             
|                         | Theo Baldi  President, Treasurer, Secretary and Director Principal Executive, Financial and Accounting Officer





Pursuant to the requirements of the Securities
Act of 1934, as amended, this Registration Statement has been signed by the following persons in the capacities and on the dates
indicated.



|                                          |  |                                                                                                         |  |                  
|----------------------------------------- |  | ------------------------------------------------------------------------------------------------------- |  | -----------------
|Signature                                 |  | Title                                                                                                   |  | Date             
|                                          |  |                                                                                                        
|/s/ Theo
        Baldi
        Theo Baldi |  | President, Treasurer, Secretary, Principal Financial Officer, Principal Accounting Officer and Director |  | December 18, 2013







40