UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549



FORM 10-Q



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

For the Quarterly Period Ended December 31,
2013

OR

|
|
|
|

For the transition period from _________________to

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

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)



Copies of Communications to:

Law Offices of Thomas C. Cook, Ltd.

500 N. Rainbow, Suite 300

Las Vegas, NV 89107

(702) 221-1925

Fax (702) 221-1964



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.

YesþNoo



Indicate
by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive
Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such
shorter period that the registrant was required to submit and post such files). YesoNooNot Applicable



Indicate by check mark whether the registrant is a large accelerated
filer, an accelerated filer, or a non-accelerated filer or a smaller reporting company, defined in Rule 12b-2 of the Exchange Act
(Check one).



|Large accelerated filero                     |  | Accelerated filero        
|-------------------------------------------- |  | --------------------------
|Non-accelerated filero                       |  | Smaller Reporting Companyþ
|(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 [X] No [ ]



There were 25,000,000 shares of Common Stock
outstanding as of February 19, 2014.













Table of Contents

IPOWorld

Index to Form 10-Q

For the Quarterly Period Ended December 31,
2013



|PART I   | Financial Information                                                                                                                                              | 3 
|-------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------ | --
|         |                                                                                                                                                                    |   
|ITEM 1.  | Consolidated Financial Statements (unaudited)                                                                                                                      | 3 
|         | Consolidated Balance Sheets as of December 31, 2013 and September 30, 2013                                                                                         | 3 
|         | Consolidated Statements of Operations for the three months ended December 31, 2013, and December 31, 2012 and from inception (April 26, 2010) to December 31, 2013 | 4 
|         | Consolidated Cash Flows for the three months ended December 31, 2013, December 31, 2012 and from inception (April 26, 2010) to December 31, 2013                   | 5 
|         | Notes to the Consolidated Financial Statements                                                                                                                     | 6 
|         |                                                                                                                                                                    |   
|ITEM 2.  | Management’s Discussion and Analysis of Financial Condition and Results of Operations                                                                              | 12
|         |                                                                                                                                                                    |   
|ITEM 3.  | Quantitative and Qualitative Disclosures About Market Risk                                                                                                         | 17
|         |                                                                                                                                                                    |   
|ITEM 4T. | Controls and Procedures                                                                                                                                            | 18
|         |                                                                                                                                                                    |   
|PART II  | Other Information                                                                                                                                                  | 22
|         |                                                                                                                                                                    |   
|ITEM 1.  | Legal Proceedings                                                                                                                                                  | 22
|         |                                                                                                                                                                    |   
|ITEM 1A. | Risk Factors                                                                                                                                                       | 22
|         |                                                                                                                                                                    |   
|ITEM 2.  | Unregistered Sales of Equity Securities and Use of Proceeds                                                                                                        | 22
|         |                                                                                                                                                                    |   
|ITEM 3.  | Defaults Upon Senior Securities                                                                                                                                    | 22
|         |                                                                                                                                                                    |   
|ITEM 4.  | Mine Safety Disclosures                                                                                                                                            | 22
|         |                                                                                                                                                                    |   
|ITEM 5.  | Other Information                                                                                                                                                  | 22
|         |                                                                                                                                                                    |   
|ITEM 6.  | Exhibits                                                                                                                                                           | 23
|         |                                                                                                                                                                    |   
|         | SIGNATURES                                                                                                                                                         | 24
|         |                                                                                                                                                                    |   



2



Part I. Financial Information

Item 1. Consolidated Financial Statements

IPOWorld

(A Development Stage Company)

Consolidated Balance Sheets

(Unaudited)



|                           |                                                 |                                                       |          | December 31, 2013 |          | September 30, 2013
|-------------------------- | ----------------------------------------------- | ----------------------------------------------------- | -------- | ----------------- | -------- | ------------------
|                           |                                                 | ASSETS                                                |          |                   |          |                   
|Current assets:            |                                                 |                                                       |          |                  
|                           | Cash                                            |                                                       | $-       |                   | $-      
|                           | Prepaid expense                                 |                                                       | -        |                   | 1,500   
|                           |                                                 | Total current assets                                  |          | -                 |          | 1,500             
|                           |                                                 |                                                       |          |                   |          |                   
|TOTAL ASSETS               |                                                 | $-                                                    |          | $1,500           
|                           |                                                 |                                                       |          |                   |          |                   
|                           |                                                 | STOCKHOLDERS' EQUITY                                  |          |                   |          |                   
|                           |                                                 |                                                       |          |                   |          |                   
|Stockholders' equity:      |                                                 |                                                       |          |                  
|                           | Preferred stock, $0.001 par value, 15,000,000   |                                                       | -        |                   | -       
|                           |                                                 | and 15,000,000 shares authorized as of 12/31/2013 and |          |                   |          |                   
|                           |                                                 | 9/30/2013, respectively. Nil and nil shares           |          |                   |          |                   
|                           |                                                 | issued and outstanding as of 12/31/2013 and           |          |                   |          |                   
|                           |                                                 | 9/30/2013, respectively                               |          |                   |          |                   
|                           | Common stock, $0.001 par value, 185,000,000 and |                                                       | 25,000   |                   | 25,000  
|                           |                                                 | 185,000,000 shares authorized, 25,000,000             |          |                   |          |                   
|                           |                                                 | and 25,000,000 shares outstanding as of               |          |                   |          |                   
|                           |                                                 | 12/31/2013 and 9/30/2013, respectively                |          |                   |          |                   
|                           | Additional paid-in capital                      |                                                       | 24,075   |                   | 21,075  
|                           | Deficit accumulated during development stage    |                                                       | (49,075) |                   | (44,575)
|                           |                                                 |                                                       |          |                   |          |                   
|TOTAL STOCKHOLDERS' EQUITY |                                                 | $-                                                    |          | $1,500           





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



3







IPOWorld

(A Development Stage Company)

Consolidated Statements of Operations

(Unaudited)





|                                  |                           |                | For the three months ended December 31, 2013 |            | For the three months ended December 31, 2012 |        | From inception (April 26, 2010) to December 31, 2013
|--------------------------------- | ------------------------- | -------------- | -------------------------------------------- | ---------- | -------------------------------------------- | ------ | ----------------------------------------------------
|Revenue                           | $-                        |                | $-                                           |            | $-                                          
|                                  |                           |                |                                              |            |                                              |        |                                                     
|Expenses:                         |                           |                |                                              |            |                                             
|                                  | Auditing fees             | 4,500          |                                              | 5,100      |                                              | 37,550
|                                  | General & Administrative  | -              |                                              | -          |                                              | 1,525 
|                                  | Legal fees                | -              |                                              | -          |                                              | 10,000
|                                  |                           | Total expenses | 4,500                                        |            | 5,100                                        |        | 49,075                                              
|                                  |                           |                |                                              |            |                                              |        |                                                     
|Net loss before income taxes      | (4,500)                   |                | (5,100)                                      |            | 49,075                                      
|                                  |                           |                |                                              |            |                                              |        |                                                     
|Income tax expense                | -                         |                | -                                            |            | -                                           
|Net Loss                          | $(4,500)                  |                | $(5,100)                                     |            | $(49,075)                                   
|                                  |                           |                |                                              |            |                                              |        |                                                     
|Weighted average number of common |                           |                |                                              |            |                                             
|                                  | shares outstanding- basic | 25,000,000     |                                              | 25,000,000 |                                              |       
|                                  |                           |                |                                              |            |                                              |        |                                                     
|Net loss per share                | $(0.00)                   |                | $(0.00)                                      |            |                                             













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



4







IPOWorld

(A Development Stage Company)

Consolidated Statements of Cash Flows

(Unaudited)





|                                             |                               |       | For the three months ended December 31, 2013 |         | For the three months ended December 31, 2012 |   | From inception (August 26, 2010) to December 31, 2013
|-------------------------------------------- | ----------------------------- | ----- | -------------------------------------------- | ------- | -------------------------------------------- | - | -----------------------------------------------------
|OPERATING ACTIVITIES                         |                               |       |                                              |         |                                             
|Net loss                                     | $       (4,500)               |       | $      (5,100)                               |         | $      (49,075)                             
|Adjustment to reconcile net loss to net cash |                               |       |                                              |         |                                             
|                                             | used by operating activities: |       |                                              |         |                                              |  
|                                             | Decrease in accounts payable  | -     |                                              | (5,250) |                                              | -
|                                             | Decrease in prepaid expense   | 1,500 |                                              | -       |                                              | -
|Net cash used by operating activities        | (3,000)                       |       | (10,350)                                     |         | (49,075)                                    
|                                             |                               |       |                                              |         |                                              |   |                                                      
|FINANCING ACTIVITIES                         |                               |       |                                              |         |                                             
|Sale of common stock                         | -                             |       |                                              |         | 34,000                                      
|Contributed capital                          | 3,000                         |       | 4,075                                        |         | 15,075                                      
|Net cash provided by financing activities    | 3,000                         |       | 4,075                                        |         | 49,075                                      
|                                             |                               |       |                                              |         |                                              |   |                                                      
|NET INCREASE IN CASH                         | -                             |       | (6,275)                                      |         | -                                           
|CASH - BEGINNING OF THE PERIOD               | -                             |       | 6,275                                        |         | -                                           
|CASH - END OF THE PERIOD                     | $               -             |       | $               -                            |         | $               -                           
|                                             |                               |       |                                              |         |                                              |   |                                                      
|SUPPLEMENTAL DISCLOSURES:                    |                               |       |                                              |         |                                             
|Interest paid                                | $               -             |       | $              -                             |         | $              -                            
|Income taxes paid                            | $              -              |       | $              -                             |         | $                                           
|Non-cash transactions                        | $              -              |       | $              -                             |         | $              -                            













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



5







IPOWorld

(A Development Stage Company)

Notes to Consolidated Financial Statements

December 31, 2013

(Unaudited)





NOTE 1. - FINANCIAL STATEMENTS



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.



The accompanying consolidated financial statements
have been prepared by the Company without audit. In the opinion of management, all adjustments (which include only normal recurring
adjustments) necessary to present fairly the financial position, results of operations and cash flows at December 31, 2013 and
for all periods presented have been made.



Certain information and footnote disclosures
normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States
of America have been condensed or omitted. It is suggested that these consolidated financial statements be read in conjunction
with the consolidated financial statements and notes thereto included in the Company's September 30, 2013 audited consolidated
financial statements filed therewith along with the Form 10-K Annual Report. Operating results for the three months ended December
31, 2013 are not necessarily indicative of the results that may be expected for the year ending September 30, 2014. The Company
is a development stage company, as defined in FASB ASC 915 "Development Stage Entities."



On February 13, 2013, the Company underwent
a change of control of ownership. Ms. Rocio Corral, sole officer and director of the Company, 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 December 31, 2013, ZiiPay Inc. had
no operations to report.







6









IPOWorld

(A Development Stage Company)

Notes to Financial Statements

December 31, 2013

(Unaudited)





NOTE 2. - GOING CONCERN



These consolidated financial statements have
been prepared in accordance with generally accepted accounting principles applicable to a going concern which contemplates the
realization of assets and the satisfaction of liabilities and commitments in the normal course of business. The Company has an
accumulated deficit since inception of $49,075. The Company has not generated any revenues to date, and its ability to continue
as a going concern is contingent upon the successful completion of additional financing arrangements and its ability to achieve
and maintain profitable operations. Management plans to raise equity capital to finance the operating and capital requirements
of the Company. Amounts raised will be used for further development of the Company's products, to provide financing for marketing
and promotion and for other working capital purposes. While the Company is putting forth its best efforts to achieve the above
plans, there is no assurance that any such activity will generate funds that will be available for operations.



These conditions raise substantial doubt about
the Company's ability to continue as a going concern. These 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 this uncertainty.





NOTE 3. - SIGNIFICANT ACCOUNTING POLICIES



The relevant accounting policies are listed
below.



Basis of Accounting

The basis is United States generally accepted
accounting principles.



Principles of Consolidation

The consolidated financial statements include
the accounts and operations of IPOWorld and its wholly owned subsidiary, ZiiPay, Inc. As of December 31, 2013, ZiiPay Inc. had
no operations to report.



Cash and Cash Equivalents

The Company considers all short-term investments
with a maturity of three months or less at the date of purchase to be cash and cash equivalents.



7









IPOWorld

(A Development Stage Company)

Notes to Financial Statements

December 31, 2013

(Unaudited)





Use of Estimates

In preparing financial statements in conformity
with generally accepted accounting principles, management is required to make estimates and assumptions that affect the reported
amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements
and revenues and expenses during the reported period. Actual results could differ from those estimates.



Earnings (Loss) Per Share Calculations

The Company follows ASC Topic 260 to account
for the earnings (loss) per share. Basic earnings (loss) per common share (“EPS”) calculations are determined by dividing
net income by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per common share
calculations are determined by dividing net income by the weighted average number of common shares and dilutive common share equivalents
outstanding. During periods when common stock equivalents, if any, are anti-dilutive they are not considered in the computation.



Fair value of financial instruments

Fair value estimates discussed herein are based
upon certain market assumptions and pertinent information available to management as of December 31, 2013 and 2012. The respective
carrying value of certain on-balance-sheet financial instruments approximated their fair values. These financial instruments include
cash, and accounts payable. Fair values were assumed to approximate carrying values for cash and payables because they are short
term in nature and their carrying amounts approximate fair values or they are payable on demand.



Level 1: The preferred inputs to valuation
efforts are “quoted prices in active markets for identical assets or liabilities,” with the caveat that the reporting
entity must have access to that market. Information at this level is based on direct observations of transactions involving the
same assets and liabilities, not assumptions, and thus offers superior reliability. However, relatively few items, especially physical
assets, actually trade in active markets.



8











IPOWorld

(A Development Stage Company)

Notes to Financial Statements

December 31, 2013

(Unaudited)





NOTE 3. - SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)



Fair value of financial instruments (continued)

Level 2: FASB acknowledged that active markets
for identical assets and liabilities are relatively uncommon and, even when they do exist, they may be too thin to provide reliable
information. To deal with this shortage of direct data, the board provided a second level of inputs that can be applied in three
situations.



Level 3: If inputs from levels 1 and 2 are
not available, FASB acknowledges that fair value measures of many assets and liabilities are less precise. The board describes
Level 3 inputs as “unobservable,” and limits their use by saying they “shall be used to measure fair value to
the extent that observable inputs are not available.” This category allows “for situations in which there is little,
if any, market activity for the asset or liability at the measurement date”. Earlier in the standard, FASB explains that
“observable inputs” are gathered from sources other than the reporting company and that they are expected to reflect
assumptions made by market participants.



Advertising

Advertising costs are expensed when incurred.
The Company has not incurred any advertising expenses since inception.



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 financial statements.



Year end

The Company's fiscal year-end is September
30.



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 financial position and results of operations.







9









IPOWorld

(A Development Stage Company)

Notes to Financial Statements

December 31, 2013

(Unaudited)





NOTE 4. - STOCKHOLDERS' EQUITY



On February 13, 2013, the Company increased
its total authorized shares from 75,000,000 to 200,000,000.



The Company is authorized to issue 15,000,000
shares of its $0.001 par value preferred stock. There are currently no preferred shares issued and outstanding.



The Company is authorized to issue 185,000,000
shares of its $0.001 par value common stock.



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 completed a Regulation
S offering in which it sold 4,000,000 shares of the Company's $0.001 par value common stock in exchange for cash of $4,000.



In October 2011, the Company completed a Regulation
S offering in which it sold 1,000,000 shares of the Company's $0.001 par value common stock in exchange for cash of $10,000.



There have been no other issuances of common
stock.



On December 13, 2012, director of the Company contributed capital
of $4,075 for audit fees.



On February 4, 2013, director of the Company contributed capital
of $2,000 for review fees.



On July 3, 2013, director of the Company contributed capital of
$6,000 for review and audit fees.



On November 4, 2013, a director of the Company contributed capital
of $3,000 for audit fees.







10









IPOWorld

(A Development Stage Company)

Notes to Financial Statements

December 31, 2013

(Unaudited)





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.



The Company does not lease or rent any property.
Office services are provided without charge by a director. Such costs are immaterial to the 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 - SUBSEQUENT EVENTS



The Company has evaluated subsequent events from December 31, 2013
through the date the financial statements are issued, and has determined that no such events have occurred.















11











MANAGEMENT'S DISCUSSION AND ANALYSIS OF

FINANCIAL CONDITION AND RESULTS OF OPERATIONS





Item 2. - Management's Discussion and Analysis
of Financial Condition and Results of Operations



Forward-Looking Information



This Quarterly Report on Form 10-Q contains
forward-looking statements. When used in this Quarterly Report on Form 10-Q, the words "anticipate," "believe,"
"estimate," "will," "plan," "seeks," "intend," and "expect" 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 Quarterly Report on Form 10-Q. 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-Q. 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 Quarterly
Report on Form 10-Q. 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.



Critical Accounting Policies



There have been no material changes to our
critical accounting policies and estimates from the information provided in Item 7, "Management's Discussion and Analysis
of Financial Condition and Results of Operations", included in our Annual Report on Form 10-K for the fiscal year ended September
30, 2013.



Overview of Current Operations



History and Organization



We were formed on April 26, 2010 as General
Cleaning and Maintenance, a Nevada corporation. On or about March 15, 2013, we amended our Articles of Incorporation with the State
of Nevada to change our corporate name to IPOWorld. At that time, we increased 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. On April 3, 2012, IPOWorld (“the Company” or “Registrant”) was
issued the new stock symbol IPOW, as a result of a corporate name change to IPOWorld from General Cleaning and Maintenance. The
Company is trading on the OTC-Bulletin Board. IPOWorld also has a new CUSIP number: 46264E 103.
We are a startup company that plans to utilize international management coupled with American investment to identify future corporate
opportunities and acquisitions.

12



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 network 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).



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.



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.





13







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 of the acquired
business;

·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.



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



Results of Operations for the three months period ended December
31, 2013 and 2012.



We earned no revenues since our inception on
April 26, 2010 through December 31, 2013. We do not anticipate earning any significant revenues within the next 12 months, and
can provide no assurance that we will be successful in developing any products.



For the period from inception through December
31, 2013, we generated no income. Since our inception on April 26, 2010 through December 31, 2013, we experienced an accumulated
net loss of $(49,075). Our loss was attributed to organizational expenses, audit and legal fees.



For the three months ending December 31, 2013,
our expenses were $4,500, which represented audit fees. We experienced a net loss of $(4,500) for the three months ending December
31, 2013 as compared to a net loss of $(5,100) for the three months ending December 31, 2012. Our net loss was attributed to audit
fees of $5,100. We anticipate our operating expenses will increase as we enhance our operations. The increase will be attributed
to professional fees to be incurred in connection with maintaining our fully reporting requirements with the U. S. Securities and
Exchange Commission and building the infrastructure of our business operations.



In our September 30, 2013 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.



14









Going Concern



The financial statements included with this
quarterly report have been prepared in accordance with generally accepted accounting principles applicable to a going concern which
contemplates the realization of assets and the satisfaction of liabilities and commitments in the normal course of business. As
of December 31, 2013, the Company has not recognized any revenues and has accumulated operating losses of approximately $(49,075)
since inception. The Company's ability to continue as a going concern is contingent upon the successful completion of additional
financing arrangements and its ability to achieve and maintain profitable operations. Management plans to raise equity capital
to finance the operating and capital requirements of the Company. Amounts raised will be used for further development of the Company's
products, to provide financing for marketing and promotion, to secure additional property and equipment, and for other working
capital purposes. While the Company is putting forth its best efforts to achieve the above plans, there is no assurance that any
such activity will generate funds that will be available for operations.



These conditions raise substantial doubt about
the Company's ability to continue as a going concern. Our financial statements do not include any adjustments that might arise
from this uncertainty.



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



The Company does not anticipate performing
any product research or development.





Expected purchase or sale of plant and significant
equipment.



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





Significant changes in the number of employees.



As of December 31, 2013, we did not have any
employees. We are dependent upon our sole officer and a director for our future business development. As our operations expand
we anticipate the need to hire additional employees; however, the exact number is not quantifiable at this time.



15









Liquidity and Capital Resources



Our balance sheet as of December 31, 2013 reflects
$0 in current assets and $0 in current liabilities. A critical component of our operating plan impacting our continued existence
is the ability to obtain additional capital through additional equity and/or debt financing.



The Company has limited financial resources
available, which has had an adverse impact on the Company's liquidity, activities and operations. These limitations have adversely
affected the Company's ability to obtain certain projects and pursue additional business. Without realization of additional capital,
it would be unlikely for the Company to continue as a going concern. In order for the Company to remain a Going Concern it will
need to find additional capital. Additional working capital may be sought through additional debt or equity private placements,
additional notes payable to banks or related parties (officers, directors or stockholders), or from other available funding sources
at market rates of interest, or a combination of these. The ability to raise necessary financing will depend on many factors, including
the nature and prospects of any business to be acquired and the economic and market conditions prevailing at the time financing
is sought. No assurances can be given that any necessary financing can be obtained on terms favorable to the Company, or at all.



Our sole officer/director has agreed to contribute
funds to the operations of the Company, in order to keep it fully reporting for the next twelve (12) months, without seeking reimbursement
for funds contributed.



As a result of the Company's current limited
available cash, no officer or director received compensation through the quarter ended December 31, 2013. The Company has no employment
agreements in place with its officers.





IPOWorld Funding Requirements



Future funding could result in potentially
dilutive issuances of equity securities, the incurrence of debt, contingent liabilities and/or amortization expenses related to
goodwill and other intangible assets, which could materially adversely affect the Company's business, results of operations and
financial condition. Any future acquisitions of other businesses, technologies, services or product(s) might require the Company
to obtain additional equity or debt financing, which might not be available on terms favorable to the Company, or at all, and such
financing, if available, might be dilutive.





16









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: We recognize revenue from
services once all of the following criteria for revenue recognition have been met: persuasive evidence that an agreement exists;
the services have been rendered; the fee is fixed and determinable and not subject to refund or adjustment; and collection of the
amount due is reasonably assured.



New Accounting Standards



Management has evaluated recently issued accounting
pronouncements through December 31, 2013 and concluded that they will not have a material effect on the financial statements as
of December 31, 2013.



Item 3. Quantitative and Qualitative Disclosures
about Market Risk.



Not applicable.





17







Item 4T. 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, have evaluated the effectiveness of our disclosure controls and procedures as
of the end of the period covered by this report. Based on such evaluation, the Chief Executive Officer and the Chief Financial
Officer concluded that, 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 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, as defined in rules
promulgated under the Exchange Act, is a process designed by, or under the supervision of, our Chief Executive Officer and Chief
Financial Officer and affected by our 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 GAAP.
Internal control over financial reporting 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 our assets;



·provide reasonable assurance that transactions are recorded as necessary to permit preparation
of financial statements in accordance with GAAP, and that our receipts and expenditures are being made only in accordance with
authorizations of our management and our Board of Directors; and



·provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition,
use or disposition of our assets that could have a material effect on our financial statements



18



Because of its inherent limitations, a system
of internal control over financial reporting can provide only reasonable, not absolute, assurance that the objectives of the control
system are met and may not prevent or detect misstatements. Internal control over financial reporting is a process that involves
human diligence and compliance and is subject to lapses in judgment and breakdowns resulting from human failures. Internal control
over financial reporting also can be circumvented by collusion or improper override. 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.



Our management assessed the effectiveness of
our internal control over financial reporting as of December 31, 2013. In making its assessment, management used the criteria established
in Internal Control-Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission ("COSO").
Based on its assessment, management has concluded that we had certain control deficiencies described below that constituted material
weaknesses in our internal controls over financial reporting. As a result, our internal control over financial reporting was not
effective as of December 31, 2013.



A "material weakness" is defined
under SEC rules as 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 a company's annual or interim financial statements will not be prevented
or detected on a timely basis by the company's internal controls. As a result of management's review of the investigation issues
and results, and other internal reviews and evaluations that were completed after the end of quarter related to the preparation
of management's report on internal controls over financial reporting required for this quarterly report on Form 10-Q, management
concluded that we had material weaknesses in our control environment and financial reporting process consisting of the following:



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.



19









The aforementioned material weakness was identified
by our President in connection with the review of our financial statements as of December 31, 2013.



We do not believe the material weaknesses described
above caused any meaningful or significant misreporting of our financial condition and results of operations for the period ended
December 31, 2013. However, management believes that the lack of a functioning audit committee and the lack of a majority of outside
directors on our board of directors results in ineffective oversight in the establishment and monitoring of required internal controls
and procedures, which could result in a material misstatement in our financial statements in future periods.



Management Plan to Remediate Material Weaknesses



Management is pursuing the implementation of
corrective measures to address the material weaknesses described below. 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 will create a position to segregate duties
consistent with control objectives and will increase our personnel resources and technical accounting expertise within the accounting
function when funds are available to us. 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.



We believe the remediation measures described
above will remediate the material weaknesses we have identified and strengthen our internal control over financial reporting. We
are committed to continuing to improve our internal control processes and will continue to diligently and vigorously review our
financial reporting controls and procedures. As we continue to evaluate and work to improve our internal control over financial
reporting, we may determine to take additional measures to address control deficiencies or determine to modify, or in appropriate
circumstances not to complete, certain of the remediation measures described above.



Changes in Internal Control over Financial
Reporting



There were no changes in our internal control
over financial reporting (as such term is defined in Rules 13a-15(f) and 15d-15(f) of the Exchange Act) during the most recent
fiscal quarter that have materially affected, or are reasonably likely to materially affect, our internal control over financial
reporting.





20









This quarterly 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 quarterly report.



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.









































































21









PART II. OTHER INFORMATION



Item 1 -- 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 1A - Risk Factors



See Risk Factors set forth the Company's Annual
Report on Form 10-K for the fiscal year ended September 30, 2013 and the discussion in Item 1, above, under "Liquidity and
Capital Resources."





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



None.





Item 3 -- Defaults Upon Senior Securities



None.





Item 4 – Mine Safety Disclosures



N/A



Item 5 -- Other Information



None.



22









Item 6 -- Exhibits





|Exhibit Number |  | Ref |  | Description of Document                                                                                                                              
|-------------- |  | --- |  | -----------------------------------------------------------------------------------------------------------------------------------------------------
|31.1           |  |     |  | Certification of Principal Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.                                              
|               |  |     |  |                                                                                                                                                      
|32.1           |  |     |  | Certification of Principal Executive Officer pursuant to 18 U.S.C. Section 1350 as adopted pursuant to section 906 of the Sarbanes-Oxley Act of 2002.

















23











SIGNATURES



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





|                         | IPOWorld
        Registrant                                                                                    
|------------------------ | ---------------------------------------------------------------------------------------------------------------
|                         |                                                                                                                
|                         |                                                                                                                
|Date:  February 19, 2014 | /s/ Edward Heckerson________________                                                                           
|                         | Name: Edward Heckerson                                                                                         
|                         | Title: Corporate Secretary, Acting Principal Executive, Acting Financial,
        and Acting Accounting Officer























































24