UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549





FORM 10-K





|(Mark one)
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|x         

For the fiscal year ended May 31, 2013

OR

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|-
| 
|o

For the transition period from _________________to

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|--------------------------------- | 
|Commission File Number: 000-54739 | 
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ATVROCKN

(Exact name of
registrant as specified in its charter)

_________________

|Nevada                       |                                   | 27-4594495       |                    
|---------------------------- | --------------------------------- | ---------------- | -------------------
|(State or Other Jurisdiction |                                   | (I.R.S. Employer |                    
|                             | of Incorporation or Organization) |                  | Identification No.)
|                             |                                   |                  |                    



|1813 Winners Cup Dr., Las Vegas, NV      |  | 89117      | 
|---------------------------------------- |  | ---------- | 
|(Address of principal executive offices) |  | (Zip Code)
|                                         |  |            | 

(702) 334-4008(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. YesoNoþ



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

YesoNoþ



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 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). YesþNoo



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 filero                      | Accelerated filer      | o                         |  
|--------------------------------------------- | ---------------------- | ------------------------- | -
|                                              | Non-accelerated filero | 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). YesoNoþ



The aggregate market value of the Company's common shares of voting
stock held by non-affiliates of the Company at May 13, 2013, computed by reference to the last sale of $0.35 per-share price quoted
on the OTC-BB was $175,000



There were 66,500,000 shares
of Common Stock issued and outstanding as of September 13, 2013.













INDEX

Table
of Contents

ATVRockN

Index to Form 10-K

For the Year Ended May 31, 2013



|PART I                                                                                                          |                    
|--------------------------------------------------------------------------------------------------------------- | -------------------
|                                                                                                                |                    
|                                                                                                                | Page
        Number
|TITLE                                                                                                           |                    
|                                                                                                                |                    
|ITEM 1.  BUSINESS                                                                                               | 2                  
|ITEM1A. RISK FACTORS                                                                                            | 12                 
|ITEM 2. PROPERTIES                                                                                              | 27                 
|ITEM 3. LEGAL PROCEEDINGS                                                                                       | 27                 
|ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS                                                     | 27                 
|                                                                                                                |                    
|PART II                                                                                                         |                    
|ITEM 5. MARKET FOR COMMON EQUITY AND RELATED STOCKHOLDER MATTERS                                                | 28                 
|ITEM 7. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION
        AND ITEM                            | 29                 
|ITEM 8. INDEX TO FINANCIAL STATEMENTS                                                                           | 33                 
|ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING
        AND FINANCIAL DISCLOSURE            | 34                 
|ITEM 9A. CONTROLS AND PROCEDURES                                                                                | 34                 
|                                                                                                                |                    
|PART III                                                                                                        |                    
|ITEM 10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE                                                 | 38                 
|ITEM 11. EXECUTIVE COMPENSATION                                                                                 | 43                 
|ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT
        AND RELATED STOCKHOLDER MATTERS | 44                 
|ITEM 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS AND DIRECTOR
        INDEPENDENCE                       | 46                 
|ITEM 14. PRINCIPAL ACCOUNTING FEES AND SERVICES                                                                 | 47                 
|                                                                                                                |                    
|PART IV                                                                                                         |                    
|ITEM 15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES                                                                | 48                 
|                                                                                                                |                    
|SIGNATURES                                                                                                      | 50                 

2



FORWARD-LOOKING STATEMENTS



This Annual Report on Form 10-K contains forward-looking
statements. When used in this Annual 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
Annual 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 identify new customers;

·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;

·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 "ATVRockN",
"the Company", "we," "us," and "our" refer to ATVRockN.



3

















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 financial statements, at no charge upon receipt of a written request to us at ATVRockN,
1813 Winners Cup Dr., Las Vegas, NV 89117.















































4















PART I



ITEM 1. BUSINESS



History and Organization



We were incorporated on December 27, 2010 as
ATVROCKN, as a Nevada corporation. We consider ourselves to be an emerging growth company under applicable federal securities laws
and will be subject to reduced public company reporting requirements. (See “Implications of Being an ‘Emerging Growth
Company’ ” below in this Section. We market a "housingmolding"
product to place audio equipment and lighting on 4-wheel drive vehicles such asAll Terrain Vehicles (“ATV”)
and Utility Terrain Vehicles (“UTV”). We do not manufacturer any units, we utilize the services of a contract manufacturer
to make the unit for us. We have no material agreement with our contract manufacturer other than we pay them to produce product
for us based on our needs.



Implications
of Being an “Emerging Growth Company



As
a public reporting company with less than $1.0 billion in revenue during our last fiscal year, we qualify as an “emerging
growth company” under the Jumpstart our Business Startups Act of 2012, or the JOBS Act. An emerging growth company may take
advantage of certain reduced reporting requirements and is relieved of certain other significant requirements that are otherwise
generally applicable to public companies. In particular, as an emerging growth company we:



|· | are not required to obtain an attestation and report from our auditors on our management’s assessment of our internal control over financial reporting pursuant to the Sarbanes-Oxley Act of 2002;                                                                  
|- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|  |                                                                                                                                                                                                                                                                     
|· | are not required to provide a detailed narrative disclosure discussing our compensation principles, objectives and elements and analyzing how those elements fit with our principles and objectives (commonly referred to as “compensation discussion and analysis);
|  |                                                                                                                                                                                                                                                                     
|· | are not required to obtain a non-binding advisory vote from our stockholders on executive compensation or golden parachute arrangements (commonly referred to as the “say-on-pay,” “say-on-frequency” and “say-on-golden-parachute” votes);                         
|  |                                                                                                                                                                                                                                                                     
|· | are exempt from certain executive compensation disclosure provisions requiring a pay-for-performance graph and CEO pay ratio disclosure;                                                                                                                            
|  |                                                                                                                                                                                                                                                                     
|· | may present only two years of audited financial statements and only two years of related Management’s Discussion & Analysis of Financial Condition and Results of Operations, or MD&A;                                                                              
|  | 5                                                                                                                                                                                                                                                                   
|· | are eligible to claim longer phase-in periods for the adoption of new or revised financial accounting standards under 107 of the JOBS Act; and                                                                                                                      
|  |                                                                                                                                                                                                                                                                     
|· | are exempt from any PCAOB rules relating to mandatory audit firm rotation and any requirement to include an auditor discussion and analysis narrative in our audit report.                                                                                          
|  |                                                                                                                                                                                                                                                                     



We intend to take advantage of all of these
reduced reporting requirements and exemptions, including the longer phase-in periods for the adoption of new or revised financial
accounting standards under Section 107 of the JOBS Act. Our election to use the phase-in periods may make it difficult to compare
our financial statements to those of non-emerging growth companies and other emerging growth companies that have opted out of the
phase-in periods under Section 107 of the JOBS Act.



Certain of these reduced reporting requirements
and exemptions were already available to us due to the fact that we also qualify as a “smaller reporting company” under
SEC rules. For instance, smaller reporting companies are not required to obtain an auditor attestation and report regarding management’s
assessment of internal control over financial reporting; are not required to provide a compensation discussion and analysis; are
not required to a pay-for-performance graph or CEO pay ratio disclosure; and may present only two years of audited financial statements
and related MD&A disclosure.



Under the JOBS Act, we may take advantage of
these reduced reporting requirements and exemptions for up to five years after our initial sale of common equity pursuant to a
registration statement declared effective under the Securities Act of 1933, or such earlier time that we no longer meet the definition
of an emerging growth company. In this regard, the JOBS Act provides that we would cease to be an “emerging growth company”
if we have more than $1.0 billion in annual revenues, have more than $700 million in market value of our common stock held by non-affiliates,
or issue more than $1.0 billion of non-convertible debt over a three-year period. Furthermore, under current SEC rules we will
continue to qualify as a “smaller reporting company” for so long as we (1) have a public float (i.e., the market value
of common equity held by non-affiliates) of less than $75 million as of the last business day of our most recently completed second
fiscal quarter; or (2) for so long as we have a public float of zero, have annual revenues of less than $50 million during our
most recently completed fiscal year.



Investors should be aware that we will be subject
to the "Penny Stock" rules adopted by the Securities and Exchange Commission, which regulate broker-dealer practices
in connection with transactions in Penny Stocks. These regulations may have the effect of reducing the level of trading activity,
if any, in the secondary market for our stock, and investors in our common stock may find it difficult to sell their shares. Please
see the disclosures under "Penny Stock Regulations" on Page 23 of this Prospectus for more information.



6













Business of Issuer



We market
a "housingmolding" product to place audio equipment and lighting on 4-wheel
drive vehicles such asAll Terrain Vehicles (“ATV”) and Utility Terrain Vehicles (“UTV”).



We are currently marketing our sound and lighting
housing system through wholesale distributors, who supply audio/lighting equipment to retail audio system outlets. Our sole officer
is in the process of contacting the major wholesaler distributors to enlist their support to promote our product to their retail
customers.



Management believes its needs to expand it
one product line and offer an ATV roof mounted housing unit. Management has already completed the design process and specifications
for this unit. This next step is to make a mold where the product can be mass produced. The cost of making this mold is approximately
$15,000. The Company would need to spend another $10,000 to build inventory and market the product. At this time, we do not have
any financing in place nor any financing arrangement available to us to proceed with this
product extension. In order to add this product extension to our one product line,we need to seek outside funding, which
has not been available to us. There are no assurances that we shall ever be able to obtain outside funding.



Overview



We are a start-up company focused on selling
plastic polymer housing units to place audio equipment and lighting on 4-wheeler ATV’s and UTV’s. We consider ourselves
an after-market supplier for the ATV and UTV market. When ATV’s and UTV’s are originally built, they do not include
any audio, radio and lighting systems. If the owner of these vehicles desires to add audio or lighting to these vehicles, they
need to do so after they purchase these vehicles.



The Company is currently marketing a black
generic plastic housing audio/lighting housing unit to the ATV’s aftermarket. This housingunit is designed for an
audio dealer to install a CD player, radio speakers and/or headlights on the ATV. It can house two speakers which are 5 1/4 inches
to eight inches in diameter. This unit can house any CD player/radio on the market. Management believes, this plastic housing product
makes it easier for installers to mount audio and lighting on these vehicles in the aftermarket.



7















Photo of view facing the driver:







Photo of view facing front of vehicle:













8













ATV Market Size



The ATV industry evolved from the three-wheel
model that was developed in the early 1970s to the four-wheel models that are sold today. The most popular ATV use is general recreation,
followed by farming/ranching, hunting/fishing, hauling/towing, transportation, and commercial use. From 1970 to 1986, the number
of ATVs sold in the United States continued to grow until reaching an initial peak of 535,000 units in 1986. From 1987 to 1991,
the number of ATVs sold declined to a low of approximately 147,000 units. From 1991 to 2004, sales of ATVs grew to 814,000 units;
however, ATV sales have declined each year since, primarily driven by overall weak economic conditions and the shift to side-by-side
vehicles. Industry-wide sales were 257,000 units in the United States and 56,000 units in Canada in calendar 2010. In addition
to the U.S. and Canada, ATVs are also sold in numerous international markets including Europe, Russia, Australia, and Latin America.
Major competitors in the industry include John Deere, Yamaha, BRP, Polaris, Honda Motor Co., Ltd., Kawasaki Motors Corp. and Suzuki
Motor Corporation. In addition to these companies, multiple other companies, including numerous Chinese and Taiwanese manufacturers
also sell ATVs.





Stock-and-Ship Fulfillment



Our stock-and-ship fulfillment of products
are sourced primarily from a contract manufacturer located in California and are stored in a distribution center in California.
Bamberger Polymers is the supplier.Our product is received into a bonded warehouse center where
they are entered into an inventory management systems, allowing us to closely monitor inventory availability. Our contract distribution
center drop-ships, and bill our product for us.





Marketing Strategy



Management is seeking, without much success,
to market its sound and lighting housing system through 12-volt distributors. A 12-volt distributor is a wholesale distributor
that purchases audio/lighting products from manufacturers at a discounted price and resells the products at a regular manufacturing
price to 12-volt retail stores that install audio/lighting equipment in automobiles and 4-wheel All Terrain vehicles. The term
12-volt comes from the standard voltage of a car battery that powers the electrical system of a vehicle. In the U.S., there are
approximately 12 large 12-volt distributors that supply the majority of retail audio system outlets.











9













Management remains hopeful it can enlist the
support of the wholesale distributors to help the company market its product. Generally, wholesale distributors have their own
sales force that sell the wholesalers products to retail store. The Company is currently conducting an offering (S-1 Registration)
of its common stock. With some of the proceeds from this offering, the company plans to print sales brochures for the wholesale
distributors sales force to distribute these brochures to their retail customers. The sales
material will be used by the wholesaler sales representatives to present the product to retail establishments.Management
believes this will help brand awareness and build revenues. As stated, there are approximately twelve (12) large distributors that
supply the majority of retail audio system outlets. It is management’s goal to enlist the support of this program with 5
large distributors in the next twelve months.



Management plans to market its product primarily
to 12-volt distributors. Once a market is established with the 12-volt distribution, our marketing efforts can proceed directly
to Polaris, Yamaha and Kawasaki dealerships. The dealers can add the part into the vehicle, whereby the price of the Unit will
be included in the final price of the vehicle. There are no assurances that this marketing
plan may beaccepted by Polaris, Yamaha and Kawasaki dealerships.



At this time, the Company does not plan to
sell its product through its website, because the management wants to establish its dealer base. Further, management wants to develop
its own client dealer base, without selling its product over the internet, where it would compete or possible damage its potential
customer dealer base.



Pricing of Product



Management plans to enter into fixed price
arrangements with audio wholesale distributors. The price per Unit to the distributor will be $200.00. Management
based the price of the unit on industry standards and reasonable estimates of price mark-ups from the wholesaler, to the retailer,
to the final customer.Management expects the distributor will sell the Unit to stereo car stores for $250.00, and the stereo
car stores will retail the Unit from $349-$399 plus the cost of adding a stereo system, radio and CD lighting. Since we are still
in our development stage, it is difficult to ascertain an exact price of cost per unit at this time.





10













Competition



Our industry is competitive, with products
distributed through multi-tiered and overlapping channels. We compete with both online and offline retailers who offer aftermarket
parts to either the do-it-yourself (“DIY”) or do-it-for-me (“DIFM”) customer segments. We believe that
all of our competitors are larger, have stronger brand recognition and have access to greater financial, technical and marketing
resources and have been operating longer than we have.





Sources and Availability of Raw Materials



We plan to purchase our plastic housing modeling
from contract manufacturers. The source of our raw materials comes from Bamberger Polymers.





Patents, Trademarks and Licenses



We do not have any trademarks, patents, or
other intellectual property.



Based on the nature of our business, we do
not expect to file any trademarks or patents.





Need for Government Approval



With the exception of a business license, we
are not required to apply for or have any government approval for our services.



In the future we may be subject to additional
laws, regulations, policies, approvals and the like of federal, state, local, municipal, and other bodies.



Employees



ATVRockN
currently has one employee, its CEO. ATVRockN plans to utilize independent
contractors on a part-time/as needed basis to assist in its development activities, marketing, and financial and accounting support.



11













RISK FACTORS





RISK FACTORS RELATING TO OUR FINANCIAL CONDITION



1. WE HAVE NO OPERATING HISTORY AND LIMITED
HISTORICAL FINANCIAL INFORMATION UPON WHICH YOU MAY EVALUATE OUR PERFORMANCE.



We have no operating history and we are subject
to all risks inherent in a developing business enterprise. Our likelihood of success must be considered in light of the problems,
expenses, difficulties, complications, and delays frequently encountered in connection with selling audio housing systems and the
competitive environment in which we operate. You should consider, among other factors, our prospects for success in light of the
risks and uncertainties encountered by companies that, like us, are in their early stages of research. We may not be able to successfully
address these risks and uncertainties or successfully implement our operating and acquisition strategies. If we fail to do so,
it could materially harm our business to the point of having to cease operations and could impair the value of our preferred and
common stock to the point that the investors may lose their entire investment. Even if we accomplish these objectives, we may not
be able to generate positive cash flows or profits that we anticipate in the future.





2. Our
auditors have made reference to the substantial doubt as to our ability to continue as a going concern, THERE IS NO ASSURANCE
THAT WE WILL BE ABLE TO CONTINUE AS A GOING CONCERN.



Our financial statements included with this
Annual Report for the year ended May 31, 2013 have been prepared assuming that we will continue as a going concern. Our auditors
have made reference to the substantial doubt as to our ability to continue as a going concern in their audit report on our audited
financial statements for the year ended May 31, 2013. Because the Company has been issued an opinion by its auditors that substantial
doubt exists as to whether the Company can continue as a going concern, it may be more difficult for the Company to attract investors.
Since our auditor's have raised a substantial doubt about our ability to continue as a going concern, this typically results greater
difficulty to obtain loans than businesses that do not have a qualified auditors opinion. Additionally, any loans we might obtain
may be on less advantageous terms. Our future is dependent upon our ability to obtain financing and upon future profitable operations
from our business. We plan to seek additional funds through private placements of our preferred and common stock. You may be investing
in a company that will not have the funds necessary to continue to deploy its business strategies. If we are not able to achieve
sufficient revenues or find financing to cover our expenses, then we likely will be forced to cease operations and investors will
likely lose their entire investment.



12













3. WE MAY NOT BE ABLE TO ATTAIN PROFITABILITY
WITHOUT ADDITIONAL FUNDING, WHICH MAY BE UNAVAILABLE.



We have prepared audited financial statements
for the year end for May 31, 2013. For the period from inception (December 27, 2010) through the year end for May 31, 2013, we
experienced an operating net loss of $(104,956) and when we include the beneficial conversion feature of our Series A Convertible
Preferred stock our net loss applicable to common shareholder was $(227,592). Our ability to continue to operate as a going concern
is fully dependent upon the Company obtaining sufficient financing to continue its development and operational activities. The
ability to achieve profitable operations is in direct correlation to our 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 we will ever be able to
operate profitably or derive any significant revenues from its operation. If we run out of cash reserves, we would be forced to
cease operations.



4.
We have an outstandingpromissory note in the principAL amount of $25,000 which provides the
holder asecurity interest in a specialized tooling mold.



We entered into a promissory note with Mr.
Dan Berger, an individual, for $25,000 with total interest payments of $5,000 per year. The loan consists of $25,000 principal
payment in addition to interest payments, with a final maturity date of May 23, 2014. As further security
interest, Mr. Berger received 25,000 Convertible and Callable Series B Preferred Shares in the Company that haveliquidation
and first position ownership rights on any assets owned by the corporation. The loan will accrue interest only of $1,250 per quarter
until the note is paid-in-full. This promissory note is secured with a specialized tooling mold that
is used to make our primary housing product.At any time prior to May 23, 2014, the Company could buy back the 25,000 Series
B preferred shares and security interest in the tooling mold for $25,000 plus the balance of unpaid interest. We need to generate
sufficient revenues or find other financing to pay off this note by May 23, 2014. Failure to pay-off the promissory note by the
final maturity date of May 23, 2014, could result in a repossession of our tooling mold by Dan Berger. Without
this tooling mold, we would be unable to produce our sole housing product. Without products for sale, we would need to cease operations,
which could result in a total loss of your investment.









13













5. We
have an outstandingLOAN FROM OUR SOLE OFFICER/DIRECTOR, a related party, THAT CAN BE CALLED
UPON DEMAND AT ANY TIME WHICH COULD DEVASTATE THE FINANCIAL STATUS OF THE COMPANY.



Chad Guidry, the sole officer/director of the
Company has the right to demand payment of his related party loan(s) to the Company at any time. During the year ended May 31,
2013, a director of the Company loaned $21,030 to the Company for working capital. This loan is unsecured, payable on demand and
bears no interest. As of May 31, 2013, $6,899 of this loan has been paid. If in the future, Mr. Guidry demands payment for the
funds he loaned the Company, based on the limited cash reserves of the Company, the Company may cease to exist and an investor
could lose everything they invested into ATVRockN.





COMPANY RISK FACTORS



6.
Our business relies on third parties, whose success we cannot predict.



As a marketer of a housing molding for All
Terrain Vehicles, our business model depends on the ability of third parties in our industry to market products that include or
are compatible with our housing unit and then to sell this housing product to audio equipment/ stores that install audio equipment.
Our ability to generate revenue depends significantly on the commercial success of our customers. Failure of these third parties
to achieve significant sales of products incorporating our products and fluctuations in the timing and volume of such sales could
have a material adverse effect on our business, financial condition and results of operations.



7.
We will depend on third-party delivery services to deliver our product to our future customers on a timely and consistent basis,
and any deterioration in our relationship with any one of these third parties or increases in the fees that they charge could harm
our reputation and adversely affect our business and financial condition.



We will rely on third parties for the shipment
of our product and we cannot be sure that these relationships will continue on terms favorable to us, or at all. Shipping costs
have increased from time-to-time, and may continue to increase, which could harm our business, prospects, financial condition and
results of operations by increasing our costs of doing business and resulting in reduced gross margins. In addition, if our relationships
with these third parties are terminated or impaired, or if these third parties are unable to deliver products for us, whether due



14















to labor shortage, slow down or stoppage, deteriorating
financial or business condition, responses to terrorist attacks or for any other reason, we would be required to use alternative
carriers for the shipment of products to our customers. Changing carriers could have a negative effect on our business and operating
results due to reduced visibility of order status and package tracking and delays in order processing and product delivery, and
we may be unable to engage alternative carriers on a timely basis, upon terms favorable to us, or at all.



8.
Purchases of Company products are discretionary spending and general economic conditions significantly affect the Company’s
results of operations.



Purchases of our products are generally viewed
as discretionary spending by consumers. In times of economic uncertainty, consumers tend to defer expenditures for discretionary
items, which affects demand for our products. Any substantial deterioration in general economic conditions that diminish consumer
confidence or discretionary income or spending can reduce our sales and adversely affect our financial results. For example, from
1991 to 2004, sales of ATVs grew to 814,000 units; however, ATV sales have declined each year since, primarily driven by overall
weak economic conditions and the shift to side-by-side vehicles. Since we sell a product intended for the ATV aftermarket, as the
ATV market declines, there is less demand for our product. The impact of weak consumer credit markets, corporate restructurings,
layoffs, declines in the value of investments and residential real estate, higher fuel prices and increases in federal and state
taxation all can negatively affect our operating results.



9. THERE MAY BE A POSSIBLE INABILITY TO
FIND SUITABLE EMPLOYEES.



In order to implement our business plan, management
recognizes that additional staff will be required. No assurances can be given that we will be able to find suitable employees that
can support our needs or that these employees can be hired on favorable terms. We do not plan to hire any additional employees
until our cash flows can justify the expense.



10.
We are dependent upon our relationship with our contract manufacture supplier to produce our only product.



We acquire our sole product from a contract
manufacturer in the United States. This supplier represents the source of our plastic molding product. We do not have any long-term
contracts or exclusive agreements with our supplier that would ensure our ability to acquire our product at acceptable prices and
in a timely manner. In addition, our ability to acquire a product from our supplier in amounts and on terms acceptable to us is
dependent upon a number of factors that could affect our supplier and which are beyond our control. For example, financial or operational
difficulties that our supplier may face could result in an increase in the cost of the products we purchase from them. In addition,
the increasing consolidation among auto parts suppliers may disrupt or end our relationship with our supplier, result in product
shortages and/or lead to less competition and, consequently, higher prices.



15















11.
If commodity prices such as plastic continue to increase, our margins may shrink.



If the price of plastic moldings increase or
the cost to product a plastic molding, and such increases will negatively impact our margins, as we are generally unable to pass
all of these costs directly to consumers. Increasing prices in the component materials for the parts we sell may impact the availability,
the quality and the price of our products, as suppliers search for alternatives to existing materials and as they increase the
prices they charge. We cannot ensure that we can recover all the increased costs through price increases, and our suppliers may
not continue to provide the consistent quality of product as they may substitute lower cost materials to maintain pricing levels,
all of which may have a negative impact on our business and results of operations.





12.
If our fulfillment operations are interrupted for any significant period of time or are not sufficient to accommodate increased
demand, our sales would decline and our reputation could be harmed.



Our success depends on our ability for our
suppliers to fulfill orders and to promptly deliver our products to distributors and audio equipment stores. We expect the orders
for our audio housing product will be filled from our inventory in our supplier’s distribution centers, where all our inventory
management, packaging, labeling and product return processes are performed. Our third party fulfillment center is susceptible to
damage or interruption from human error, fire, flood, power loss, telecommunications failures, terrorist attacks, acts of war,
break-ins, earthquakes and similar events. We do not presently have a formal disaster recovery plan in the event operations at
our fulfillment center are interrupted. Any interruptions in our fulfillment operations for any significant period of time, including
interruptions resulting from the expansion of our existing facilities or the transfer of operations to a new facility, could damage
our reputation and brand and substantially harm our business and results of operations and alternate arrangements may increase
the cost of fulfillment.























16











13.
We face intense competition and operate in an industry with limited barriers to entry, and most all of our competitors may have
greater resources than us.



Our industry is competitive, with products
distributed through multi-tiered and overlapping channels. We compete with both online and offline retailers who offer aftermarket
audio/lighting molding parts similar to our product. Barriers to entry are low, and current and new competitors can offer a similar
product that we offer at a relatively low cost. Many of our current and potential competitors have longer operating histories,
larger customer bases, greater brand recognition and significantly greater financial, marketing, technical, management and other
resources than we do. In addition, some of our competitors have used and may continue to use aggressive pricing tactics and devote
substantially more financial resources to website and system development than we do. We expect that competition will further intensify
in the future as Internet use and online commerce continue to grow worldwide. Increased competition may result in reduced sales,
lower operating margins, reduced profitability, loss of market share and diminished brand recognition. Increased competition from
any supplier capable of maintaining high sales volumes and acquiring products at lower prices than us could significantly reduce
our market share and adversely impact our financial results.





14.
If we fail to offer a broad selection of products at competitive prices to meet our customers’ demands, our revenue could
decline.



In order to expand our business, we must successfully
offer, products that meet the needs of our future customers. Currently, we have only developed one product that we are offering
for sale. Management believes to be successful, any new product offerings must be broad and deep in scope, competitively priced,
well-made, innovative and attractive to a wide range of consumers. We cannot predict with certainty that we will be successful
in offering products that meet all of these requirements. If our product offerings fail to satisfy our customers’ requirements
or respond to changes in customer preferences, this would have an adverse effect on any future results for our Company.





15. A DECLINE IN TERRAIN VEHICLE SALES COULD
ADVERSELY AFFECT OUR FUTURE REVENUES AND PROFITABILITY.



Our future revenues will be affected by the
sales and subsequent usage of 4-wheel terrain vehicles. A decline in sales and usage of terrain vehicles could result in a decline
of potential customers and increase the competition for existing customers, which could lower revenues, and create pricing pressures
and therefore lower margins. We plan to provide an after-market product that is installed on terrain vehicles to provide sound
and lighting. If the market and usage of terrain vehicles falls, our business will be adversely affected.



17















16. FINANCIAL DIFFICULTIES OR BANKRUPTCY
OF ONE OR MORE OF OUR MAJOR CLIENTS COULD ADVERSELY AFFECT OUR RESULTS.



Future revenues and our ability to collect
accounts receivable depend, in part, on the financial strength of clients. We initially plan to market our product to the major
distributors in the U.S. In the event these distributors experience financial difficulty, and particularly if bankruptcy results,
profitability is further impacted by our failure to collect accounts receivable in excess of the estimated allowance. Additionally,
our future revenues would be reduced by the loss of these distributors.



17. NATURAL DISASTERS OR ACTS OF TERRORISM
COULD DISRUPT SERVICES.



Storms, earthquakes, drought, floods or other
natural disasters or acts of terrorism may result in reduced revenues or property damage. Disasters may also cause economic dislocations
throughout the country. In addition, natural disasters or acts of terrorism may increase the volatility of financial results, either
due to increased costs caused by the disaster with partial or no corresponding compensation from clients.



Other issues and uncertainties may include:



- New accounting pronouncements or changes in
accounting policies;



- Labor shortages that adversely affect our
ability to employ entry level personnel;



- Legislation or other governmental action that
detrimentally impacts expenses or reduces revenues by adversely affecting our clients; and



- The resignation, termination, death or disability
of one or more key executives that adversely affects client retention or day-to-day management.























18













18. OUR MANAGEMENT AND PREFERRED SHAREHOLDER
CONTROLS A LARGE BLOCK OF OUR COMMON STOCK THAT WILL ALLOW THEM TO CONTROL THE COMPANY.



As of September 13, 2013, our sole officer/director
owns 99.25% of our outstanding common stock and is able to elect all of the directors and continue to control ATVROCKN. Additionally,
our registered preferred stock shareholder owns 1,250,000 preferred shares that can be converted into 125,000,000 common shares
or 65.27% of the outstanding shares.



As a result, our sole officer and large Preferred
Shareholder 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,
these two individuals have 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 preferred and 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.



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.







19













19. WE WILL INCUR INCREMENTAL COSTS AS A
RESULT OF OPERATING AS A PUBLIC COMPANY.



Since we are a fully reporting company
with the U. S. Securities and Exchange Commission, 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. There may
be further increases if and when we are no longer an "emerging growth company." Moreover, these rules and regulations
will increase our legal and financial compliance costs and will make some activities more time-consuming and costly. We project
that the total incremental operating expenses of being a public company will be approximately $12,000 for 2013. The incremental
costs are estimates, and actual incremental expenses could be materially different from these estimates. Unless we can generate
sufficient revenues and profits, we may not be able to absorb the costs of being apublic
company.



20.
As a result of operating as a public company, and our management will be required to devote substantial time to new compliance
initiatives.



We have never operated as a public company.
As a public company, we will incur significant legal, accounting and other expenses that we did not incur as a private company.
There may be further increases if and when we are no longer an "emerging growth company". The Sarbanes-Oxley Act of 2002,
the Dodd-Frank Act of 2010, and rules subsequently implemented and yet to be implemented by the U. S. Securities and Exchange Commission
have imposed and will impose various new requirements on public companies. Our management and other personnel 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, particularly after we are no longer
an "emerging growth company." For example, we expect these new rules and regulations to make it more difficult and more
expensive for us to obtain director and officer liability insurance, and we may be required to incur substantial costs to maintain
the same or similar coverage.



In addition, the Sarbanes-Oxley Act requires,
among other things, that we maintain effective internal control over financial reporting and disclosure controls and procedures.
In particular, we must perform system and process evaluation and testing of our internal control over financial reporting to allow
management, as required by Section 404 of the Sarbanes-Oxley Act. Compliance will require us to increase our general and administrative
expense in order to pay added compliance personnel, outside legal counsel and consultants to assist us in, among other things,
external reporting, instituting and monitoring a more comprehensive compliance function and board governance function, establishing
and maintaining internal controls over financial



20















reporting in accordance with Section 404 of
the Sarbanes-Oxley Act, and preparing and distributing periodic public reports in compliance with our obligations under the U.S.
federal securities laws. We currently do not have an internal audit group, and we will evaluate the need to hire additional accounting
and financial staff with appropriate public company experience and technical accounting knowledge. Moreover, if we are not able
to comply with the requirements of Section 404 in a timely manner, the market price of our stock could decline.



However, for as long as we remain an "emerging
growth company" as defined in the Jumpstart Our Business Startups Act of 2012, we may take advantage of certain exemptions
from various reporting requirements that are applicable to other public companies that are not "emerging growth companies"
including, but not limited to, not being required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley
Act, reduced disclosure obligations regarding executive compensation in our periodic reports and proxy statements, and exemptions
from the requirements of holding a nonbinding advisory vote on executive compensation and shareholder approval of any golden parachute
payments not previously approved. We will remain an emerging growth company until the earliest of (a) the last day of our fiscal
year during which we have total annual gross revenues of at least $1.0 billion; (b) the last day of our fiscal year ending after
the fifth anniversary of the completion of this offering; (c) the date on which we have, during the previous three-year period,
issued more than $1.0 billion in non-convertible debt; or (d) the date on which we are deemed to be a "large accelerated filer"
under the Exchange Act.





21.
We are an “emerging growth company” and our election to delay adoption of new or revised accounting standards applicable
to public companies may result in our financial statements not being comparable to those of some other public companies. As a result
of this and other reduced disclosure requirements applicable to emerging growth companies, our securities may be less attractive
to investors.



We are an “emerging growth company,”
as defined in the Jumpstart Our Business Startups Act of 2012, or the JOBS Act, and we intend to take advantage of exemptions from
certain reporting requirements available to “emerging growth companies” under that Act, including but not limited to
not being required to comply with the auditor attestation requirements of Section 404(b) of the Sarbanes-Oxley Act of 2002 (relating
to the effectiveness of our internal control over financial reporting), reduced disclosure obligations regarding executive compensation
in our periodic reports and any proxy statements we may be required to file, and exemptions from the requirements of holding a
non-binding advisory vote on executive compensation and shareholder approval of any golden parachute payments not previously approved.
In addition, Section 107 of the JOBS Act provides that an “emerging growth company” can delay the adoption of certain
accounting standards until those standards would apply to private companies.



21













We are electing to delay such adoption of new
or revised accounting standards and, as a result, we may not comply with new or revised accounting standards on the relevant dates
on which adoption of such standards is required for other public companies that are not “emerging growth companies.”
Consequently, our financial statements may not be comparable to the financial statements of other public companies. We may take
advantage of these reporting exemptions until we are no longer an “emerging growth company.” In this regard, we will
remain an “emerging growth company” for up to five years after the first sale of our common equity securities under
an effective registration statement, although if the market value of our common stock that is held by non-affiliates exceeds $700
million as of any June 30 before that time, we would cease to be an “emerging growth company” as of the next following
December 31.



We cannot predict if investors will find our
securities less attractive due to our reliance on these exemptions. If investors were to find our securities less attractive as
a result of our election, we may have difficulty raising funds in future offerings.





RISK FACTORS RELATING TO OUR PREFERRED AND
COMMON STOCK.



22. OUR PREFERRED STOCK DOES NOT PAY ANY
DIVIDENDS AND CAN BE CONSIDERED ILLIQUID.



We have two Series of Preferred Shares issued
and outstanding. Our registered preferred stock, par value $0.001, shall not be entitled to receive any dividends, shall not have
any liquidation rights and shall not be entitled to (a) any voting rights or (b) notice of any meeting of the shareholders of the
corporation. The registered preferred stock can be converted at the ratio of one hundred (100) shares of Common Stock for every
one (1) share of the registered preferred stock converted; however, the conversion is limited whereby the beneficial owner cannot
beneficially own in excess of 4.9% of the shares of the Common Stock outstanding immediately after giving effect to such conversion
or exercise.



Our Series B Callable Preferred Stock, par
value $0.001, shall not be entitled to receive any dividends, shall not be entitled to (a) any voting rights or (b) notice of any
meeting of the shareholders of the Corporation. However, the holders of shares of Series B Preferred Stock shall have liquidation
and first position ownership rights on any assets owned by the corporation.



The Company has also authorized 5,000,000 Series
C Preferred Shares, par value $0.001, where no shares of this Series have been issued. This Series C has yet to be designated by
the board of directors.



Management has no intention to
apply to have any Series of the Company’s preferred stock listedor quoted on any exchange or inter-dealer quotation
system. This will make ownership of our preferred shares illiquid.



22















23.
Our Series BCallablePreferred Stock has preferential
rights to the assets of the Company upon liquidation.



Our Series B Callable Preferred Stock, par
value $0.001, have liquidation and first position ownership rights on any assets owned by the corporation. If for any reason, our
business plan fails and we need to cease our operations, the owners of the Series B Callable Preferred Stock would have first rights
to any assets the company owns. Therefore, it is most likely, the common shareholders and the registered preferred stock would
receive nothing if we closed our operations and liquidated our assets.





24.
We have authorized andunissued shares Series A,
B and C Preferred stockthat may be issued in the future, which would dilute your ownership in the Company.



We have 5,000,000 preferred shares authorized
for each of our Series A, B and C preferred stock. We currently have 1,250,000 shares of the registered preferred stock issued
and outstanding; 25,000 shares of Series B Callable Preferred Stock issued and outstanding and no Series C stock issued and outstanding.
The Series C stock is undesignated at this time. Therefore, if each Series has 5,000,000 authorized, this gives the Board of Directors
a great deal of discretion, in the future, to issue more shares in each Series, without shareholder approval. The issuance of more
shares of any Series would dilute your ownership in the Company, which would mean your percent of ownership in the Company would
decrease.





25. 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.



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.



23















26. HOLDERS OF OUR PREFERRED AND COMMON
STOCK HAVE A RISK OF POTENTIAL DILUTION IF WE ISSUE ADDITIONAL SHARES OF PREFERRED AND/OR 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 preferred and common stock would cause
immediate, and potentially substantial, dilution to the net tangible book value of those shares of preferred and 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.





27. WE DO NOT HAVE INSURANCE AND, THEREFORE,
LIABILITY WE INCUR COULD HAVE SUBSTANTIAL IMPACT ON OUR ABILITY TO CONTINUE AS A GOING CONCERN.



We have limited capital and, therefore, we
do not currently have a policy of insurance against liabilities arising out of the negligence of our officer and director and/or
arising from deficiencies in any of our business operations. Even assuming we obtained insurance, there is no assurance that such
insurance coverage would be adequate to satisfy any potential claims made against us, our officers and directors, or our business
operations or assets. Any such liability which might arise could be substantial and would likely exceed our total assets. However,
our Articles of Incorporation and Bylaws provide for indemnification of officers and directors to the fullest extent permitted
under Nevada law. Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors,
officer and controlling persons, it is the opinion of the U. S. Securities and Exchange Commission that such indemnification is
against public policy, as expressed in the Act, and is therefore, unenforceable.

























24













28. 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 PREFERRED AND 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 May 31, 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.



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 preferred and 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.







25













29. CURRENTLY, THERE IS NO MARKET FOR OUR
SECURITIES.



There is presently no market for our securities
and there can be no assurance that any such market will develop. In the event a public trading market does develop, there is no
assurance it will continue. Therefore, any investment in our preferred and common stock may be highly illiquid and without a market
value.





30. WE MAY HAVE DIFFICULTY IN MEETING THE
QUALIFICATIONS FOR THE QUOTATION OF OUR COMMON STOCK ON THE OTC-BULLETIN BOARD.



After we complete our current offering, we
plan to identify a market maker to list our common stock on the OTC-Bulletin Board. Based on the small size of our Company and
our minimal operations, we may have difficulty in meeting the qualifications for trading our common stock on the OTC-Bulletin Board
and in finding a market maker willing to list quotations for our shares or sponsor our Company for listing. There are no assurances
that our Company’s common stock will ever be quoted on the OTC-Bulletin Board. We have no
plans to apply to have our preferredstock listed or quoted.





31. LOW-PRICED STOCKS MAY AFFECT THE RESELL
OF OUR SHARES.



Penny Stock Regulation Broker-dealer practices
in connection with transactions in "Penny Stocks" are regulated by certain penny stock rules adopted by the Securities
and Exchange Commission. Penny stocks generally are equity securities with a price of less than $5.00 (other than securities registered
on certain national securities exchanges or quoted on the NASDAQ system). 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 risk associated with the penny stock market. The broker-dealer must also provide
the customer with current bid and offer quotations for the penny stock, 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.
In addition, the penny stock rules generally require that prior to a transaction in a penny stock; the broker-dealer must make
a 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 a stock that becomes subject to the penny stock rules. When the Registration Statement becomes effective and the Company's
securities become registered, the stock will likely have a trading price of less than $5.00 per share and will not be traded on
any exchanges. Therefore, the Company's stock is initially selling at $0.01 per share they will become subject to the penny stock
rules and investors may find it more difficult to sell their securities, should they desire to do so.



26















Item 1B. Unresolved Staff Comments.



Not Applicable.



Item 2. Properties.



Our offices are located at: 1813 Winners Cup
Dr., Las Vegas, NV 89117. We do not own any real property. This administrative office is being provided at no cost by the Officer
of the Company. The Officer will not seek reimbursement for providing this administrative space. Management believes that its current
facilities are adequate for its needs through the next twelve months.





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.



No matters were submitted to the shareholders for the period ending
May 31, 2013.















27















PART II



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



(a) Market Information



ATVRockN Common Stock, $0.001 par value, was
cleared for quotation on the OTC-Bulletin Board on November 20, 2012, under the symbol: ATVK.



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



|Year ended May 31, 2013 |  | High |       |  | Low |  
|----------------------- |  | ---- | ----- |  | --- | -
|First Quarter           |  | $    | n/a   |  |     | $
|Second Quarter          |  | $    | 0.15* |  |     | $
|Third Quarter           |  | $    | 0.20  |  |     | $
|Fourth Quarter          |  | $    | 0.60  |  |     | $
|                        |  |      |       | 
|                        |  |      |       |  |     |  

* The first trade of the Company’s stock
took place on November 28, 2012.





(b) Holders of Common Stock



As of September 13, 2013, there approximately
thirty-six (36) holders of record of our Common Stock and two (2) holders of our Preferred Stock.



(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 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.





28















(e) Recent Sales of Unregistered Securities



On June 15, 2012, the Company issued 46,000,000
shares of its unregistered restricted common stock to its sole officer/director in exchange for corporate advances he made to the
Company since its inception on December 27, 2010 and for unpaid legal expenses he made on behalf of the Company.



(f) Issuer Purchases of Equity Securities



We did not repurchase any of our equity securities
during the year ended May 31, 2013.





Item 6. Selected Financial Data.



Not applicable.



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



Overview of Current Operations



We were incorporated on December 27, 2010 as
ATVROCKN, as a Nevada corporation. We consider ourselves to be an emerging growth company under applicable federal securities laws
and will be subject to reduced public company reporting requirements. We market a "housingmolding" product to place audio equipment and lighting on 4-wheel drive vehicles
such asAll Terrain Vehicles (“ATV”) and Utility Terrain Vehicles (“UTV”). We do not manufacturer
any units, we utilize the services of a contract manufacturer to make the unit for us.



RESULTS OF OPERATIONS



For the fiscal year ending May 31, 2013, the
Company recognized no revenues as compared to $11,165 in revenues for the same period last year.



For the for the fiscal year ending May 31,
2013, the Company incurred total operating expenses of $(55,613), which consists of $10,000 in audit fees; $711 in depreciation
and $44,902 in general and administrative. This resulted in a loss from operations of $(55,613) or $(0.00) per common share basic
and diluted for the period ending May 31, 2013 as compared to a loss from operations of $(45,040) or $(0.00) per common share for
the same period last year.



During the period from ending May 31, 2013,
the Company used net cash of $(14,811) in operations, used $(0) in investing activities and generated $19,278 cash from financing
activities.







29













Going Concern



Our ability to continue as a going concern
is contingent upon the successful completion of additional financing arrangements and our ability to achieve and maintain profitable
operations.



Therefore, management plans to raise equity
capital to finance the operating and capital requirements of the Company. While the Company is devoting 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.



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



The company has completed the process of designing
and producing itsprincipal product, a black generic plastic audio/lighting unit. The first
units were sold in October, 2011.



The company is now in the process of designing
and engineering roof mounted sound and lighting systems for the John Deere and Polaris models, specifically the Ranger and Razor.
Management has no agreements with John Deere nor Polaris to build this unit. Management has already completed the design process
and specifications for this unit. This next step is to make a mold where the product can be mass produced. The cost of making this
mold is approximately $15,000. The Company would need to spend another $10,000 to build inventory and market the product. Management
is currently seeking outside funding to complete these molds. Management has been trying with no success to find this required
funding. Further, there are no assurances once this roof mounted sound and lighting system are produced, there will be a market
for the product.





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 May 31, 2013, we have one employee who
also serves as officer/director. We are dependent upon our sole officer 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.







30













LIQUIDITY AND CAPITAL RESOURCES



As of May 31, 2013, ATVRockN had cash and equivalents
of $5,000 and inventory of $94 for total current assets of $5,094. At the same date, ATVRockN had total current liabilities of
$49,211.



Management intends to raise additional debt
or equity financing to fund ongoing operations and necessary working capital. However, there is no assurance that such financing
plans will be successful or be obtained in amounts sufficient to meet the Company’s needs.



Notwithstanding, ATVRockN anticipates generating
losses and therefore may be unable to continue operations in the future. ATVRockN anticipates it will require additional capital
in order to develop its business. ATVRockN may use a combination of equity and/or debt instruments or enter into a strategic arrangement
with a third party. Management has yet to find a solution to its funding requirements.





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 related to product sales when (i) persuasive evidence of the arrangement exists, (ii) shipment has occurred, (iii) the
fee is fixed or determinable, and (iv) collectability is reasonably assured. For the period from December 27, 2010 (inception)
to May 31, 2013, the Company recognized revenues of $11,165.



Recent 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.







31













JOBS Act



On April 5, 2012, the Jumpstart Our Business
Startups Act of 2012, or the JOBS Act, was enacted. Section 107 of the JOBS Act provides that an “emerging growth company”
can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act of 1933 for complying
with new or revised accounting standards. This means that an “emerging growth company” can delay the adoption of certain
accounting standards until those standards would apply to private companies. We are electing to delay such adoption of new or revised
accounting standards and, as a result, we may not comply with new or revised accounting standards at the same time as other public
reporting companies that are not “emerging growth companies.”



In addition, we intend to rely on other exemptions
from reporting and disclosure requirements that are offered by the JOBS Act, including (i) an exemption from the need to provide
an auditor’s attestation report on our system of internal control over financial reporting pursuant to Section 404(b) of
the Sarbanes-Oxley Act of 2002, and (ii) an exemption from the need to comply with any PCAOB requirement regarding mandatory audit
firm rotation or a supplement to the auditor’s report providing additional information about the audit and our financial
statements (auditor discussion and analysis). These exemptions will apply for a period of five years following our first sale of
common equity securities under an effective registration statement or until we no longer qualify as an “emerging growth company,”
whichever is earlier. For further information regarding disclosure and other exemptions available to us under the JOBS Act, please
see “Prospectus Summary—The Company—Implications of Being an Emerging Growth Company.”



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



Not applicable.



Item 8. Financial Statements and Supplementary Data.



Index to Financial Statements

















32













ATVRockN

Financial Statements





INDEX TO FINANCIAL STATEMENTS

|                      |                                   |                                                                                                                                            |    
|--------------------- | --------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------ | ---
|Financial Statements: |                                   |                                                                                                                                           
|                      |                                   |                                                                                                                                            |    
|                      |                                   | Report of Independent Registered Public Accounting Firm                                                                                    | F-1
|                      |                                   |                                                                                                                                            |    
|                      |                                   | Balance Sheets as of May 31, 2013 and 2012                                                                                                 | F-2
|                      |                                   |                                                                                                                                            |    
|                      |                                   | Statements of Operations for the Year Ended May 31, 2013, May 31, 2012 and the Period from December 27, 2010 (“Inception”) to May 31, 2013 | F-3
|                      |                                   |                                                                                                                                            |    
|                      |                                   | Statements of Stockholders’ Deficit for the Period from December 27, 2010 (“Inception”) to May 31, 2013                                    | F-4
|                      |                                   |                                                                                                                                            |    
|                      |                                   | Statements of Cash Flows for the Year Ended May 31, 2013, May 31, 2012 and the Period from December 27, 2010 (“Inception”) to May 31, 2013 | F-5
|                      |                                   |                                                                                                                                            |    
|                      | Notes to the Financial Statements | F-6                                                                                                                                        |    
|                      |                                   |                                                                                                                                            |    
|                      |                                   |                                                                                                                                            |    
|                      |                                   |                                                                                                                                            |    



33















SEALE AND BEERS, CPAs

PCAOB & CPAB REGISTERED AUDITORS

www.sealebeers.com





REPORT OF INDEPENDENT REGISTERED PUBLIC
ACCOUNTING FIRM





To the Board of Directors and Stockholders
of

ATVROCKN

(A Development Stage Company)



We have audited the accompanying balance sheets
of ATVROCKN (A Development Stage Company) as of May 31, 2013 and 2012, and the related statements of operations, stockholders’
equity (deficit), and cash flows for years then ended, and since inception on December 27, 2010 through May 31, 2013 and 2012.
ATVROCKN’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 audit 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 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 ATVROCKN (A Development Stage Company) as of May 31, 2013 and 2012,
and the related statements of operations, stockholders’ equity (deficit), and cash flows for years then ended, and since
inception on December 27, 2010 through May 31, 2013 and 2012 in conformity with accounting principles generally accepted in the
United States of America.



The accompanying financial statements have been prepared assuming
that the Company will continue as a going concern. As discussed in Note 3 to the financial statements, the Company has earned no
revenues in the year ended May 31, 2013, has negative working capital at May 31, 2013, has incurred recurring losses and recurring
negative cash flow from operating activities, and has an accumulated deficit. These factors raise substantial doubt about its ability
to continue as a going concern. Management’s plans concerning these matters are also described in Note 3. The financial statements
do not include any adjustments that might result from the outcome of this uncertainty.



/s/ Seale and Beers, CPAs

Seale and Beers, CPAs

Las Vegas, Nevada

September 12, 2013



50 S. Jones Blvd. Suite 202 Las Vegas,
NV 89107 Phone: (888)727-8251 Fax: (888)782-2351





F-1













ATVROCKN

(A Development Stage Company)

Balance Sheets

(Audited)

|                                    |                                                              |                                                  |                              | May 31, 2013         |                         | May 31, 2012
|----------------------------------- | ------------------------------------------------------------ | ------------------------------------------------ | ---------------------------- | -------------------- | ----------------------- | ------------
|                                    |                                                              | ASSETS                                           |                              |                      |                         |             
|Current assets:                     |                                                              |                                                  |                              |                     
|                                    | Cash and cash equivalents                                    |                                                  | $                      5,000 |                      | $                  533 
|                                    | Inventory                                                    |                                                  | 94                           |                      | -                      
|                                    | Prepaid expenses                                             |                                                  | -                            |                      | -                      
|                                    |                                                              | Total current assets                             |                              | 5,094                |                         | 533         
|                                    |                                                              |                                                  |                              |                      |                         |             
|Fixed assets:                       |                                                              |                                                  |                              |                     
|                                    | Furniture and equipment, net                                 |                                                  | 12,950                       |                      | 13,660                 
|                                    |                                                              | Total fixed assets                               |                              | 12,950               |                         | 13,660      
|TOTAL ASSETS                        |                                                              | $                    18,044                      |                              | $             14,193
|                                    |                                                              |                                                  |                              |                      |                         |             
|                                    |                                                              | LIABILITIES AND STOCKHOLDERS' EQUITY             |                              |                      |                         |             
|Current liabilities:                |                                                              |                                                  |                              |                     
|                                    | Accounts payable                                             |                                                  | $                      1,785 |                      | $                    23
|                                    | Accrued expense - estimated payroll taxes                    |                                                  | 1,800                        |                      | 1,800                  
|                                    | Due to related party                                         |                                                  | 14,265                       |                      | 7,563                  
|                                    | Accrued interest                                             |                                                  | 6,361                        |                      | 1,361                  
|                                    | Secured note payable, net                                    |                                                  | 25,000                       |                      | 25,000                 
|                                    |                                                              | Total current liabilities                        |                              | 49,211               |                         | 35,747      
|                                    |                                                              |                                                  |                              |                      |                         |             
|Stockholders' equity:               |                                                              |                                                  |                              |                     
|                                    | Preferred stock Series B, $0.001 par value, 5,000,000 shares | 25                                               |                              | 25                  
|                                    |                                                              | authorized, 25,000 and 25,000 issued and         |                              |                      |                         |             
|                                    |                                                              | outstanding as of 5/31/2013 and 5/31/2012,       |                              |                      |                         |             
|                                    |                                                              | respectively                                     |                              |                      |                         |             
|                                    | Convertible Preferred stock Series A, $0.001 par             |                                                  | 1,250                        |                      | 1,250                  
|                                    |                                                              | value, 5,000,000 shares authorized, 1,250,000    |                              |                      |                         |             
|                                    |                                                              | and 1,250,000 issued and outstanding as of       |                              |                      |                         |             
|                                    |                                                              | 5/31/2013 and 5/31/2012, respectively            |                              |                      |                         |             
|                                    | Preferred stock Series C, $0.001 par value, 5,000,000 shares | -                                                |                              | -                   
|                                    |                                                              | authorized, none issued and outstanding as of    |                              |                      |                         |             
|                                    |                                                              | 5/31/2013 and 5/31/2012, respectively            |                              |                      |                         |             
|                                    | Common stock, $0.001 par value, 185,000,000 shares           | 66,500                                           |                              | 20,000              
|                                    |                                                              | authorized, 66,500,000 and 20,000,000 issued and |                              |                      |                        
|                                    |                                                              | outstanding as of 5/31/2013 and 5/31/2012,       |                              |                      |                         |             
|                                    |                                                              | Respectively                                     |                              |                      |                         |             
|                                    | Additional paid-in capital                                   |                                                  | 128,650                      |                      | 124,150                
|                                    | Deficit accumulated during development stage                 |                                                  | (227,592)                    |                      | (166,979)              
|                                    |                                                              | Total stockholders' equity                       |                              | (31,167)             |                         | (21,554)    
|TOTAL LIABILITIES AND STOCKHOLDERS' |                                                              |                                                  |                              |                     
|                                    | EQUITY                                                       |                                                  | $                    18,044  |                      | $             14,193   



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



F-2









ATVROCKN

(A Development Stage Company)

Statement of Operations

(Audited)



|                                |                                         |                               |               | For the year ended May 31, 2013 |               | For the year ended May 31, 2012 |              | From Inception (December 27, 2010) to May 31, 2013
|------------------------------- | --------------------------------------- | ----------------------------- | ------------- | ------------------------------- | ------------- | ------------------------------- | ------------ | --------------------------------------------------
|Revenue                         |                                         | $                -            |               | $          11,165               |               | $       11,165                 
|Cost of goods sold              |                                         | -                             |               | 8,854                           |               | 8,854                          
|Gross profit                    |                                         | -                             |               | 2,311                           |               | 2,311                          
|                                |                                         |                               |               |                                 |               |                                 |              |                                                   
|Expenses:                       |                                         |                               |               |                                 |               |                                
|                                | Audit fees                              |                               | 10,000        |                                 | 10,023        |                                 | 20,023      
|                                | Depreciation                            |                               | 711           |                                 | 532           |                                 | 1,243       
|                                | Estimated payroll taxes                 |                               | -             |                                 | 1,350         |                                 | 1,800       
|                                | General & administrative                |                               | 44,902        |                                 | 26,446        |                                 | 72,201      
|                                | Salaries                                |                               | -             |                                 | 9,000         |                                 | 12,000      
|                                |                                         | Total expenses                |               | 55,613                          |               | 47,351                          |              | 107,267                                           
|                                |                                         |                               |               |                                 |               |                                 |              |                                                   
|Operating loss                  |                                         | $   (55,613)                  |               | ($45,040)                       |               | $   (104,956)                  
|                                |                                         |                               |               |                                 |               |                                 |              |                                                   
|Other Income (Expenses):        |                                         |                               |               |                                 |               |                                
|                                | Amortization on original issue discount |                               | -             |                                 | (23)          |                                 | (25)        
|                                | Interest expense                        |                               | (5,000)       |                                 | (5,000)       |                                 | (10,111)    
|                                | Beneficial conversion feature of        |                               |               |                                 |               |                                 |             
|                                |                                         | convertible preferred stock   |               | -                               |               | -                               |              | (112,500)                                         
|                                |                                         | Total other income (expenses) |               | (5,000)                         |               | (5,023)                         |              | (122,636)                                         
|                                |                                         |                               |               |                                 |               |                                 |              |                                                   
|Net income (loss) applicable to |                                         |                               |               |                                 |               |                                
|                                | common shareholders                     |                               | $    (60,613) |                                 | $    (50,063) |                                 | $  (227,592)
|                                |                                         |                               |               |                                 |               |                                 |              |                                                   
|                                |                                         |                               |               |                                 |               |                                
|                                | outstanding- basic                      |                               | 66,500,000    |                                 | 20,000,000    |                                 |             
|                                |                                         |                               |               |                                 |               |                                 |              |                                                   
|Net loss per share              |                                         | $        (0.00)               |               | $        (0.00)                 |               |                                
|                                |                                         |                               |               |                                 |               |                                 |              |                                                   





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



F-3











ATVROCKN

(A Development Stage Company)

Statement of Stockholders' Equity

For the Period from Inception (December 27,
2010) to May 31, 2013

(Audited)





|                                                                               |  |                          |  |                                      |  |              |  |                    |  |             |  |               |  |         |  | Deficit     |  |          
|------------------------------------------------------------------------------ |  | ------------------------ |  | ------------------------------------ |  | ------------ |  | ------------------ |  | ----------- |  | ------------- |  | ------- |  | ----------- |  | ---------
|                                                                               |  |                          |  |                                      |  |              |  |                    |  |             |  |               |  |         |  | Accumulated |  |          
|                                                                               |  |                          |  |                                      |  |              |  |                    |  |             |  |               |  |         |  | During      |  | Total    
|                                                                               |  | Series B Preferred Stock |  | Series A Convertible Preferred Stock |  | Common Stock |  | Additional Paid-In |  | Development |  | Stockholders'
|                                                                               |  | Shares                   |  | Amount                               |  | Shares       |  | Amount             |  | Shares      |  | Amount        |  | Capital |  | Stage       |  | Equity   
|Inception, December 27, 2010                                                   |  | -                        |  | -                                    |  | -            |  | -                  |  | -           |  | -             |  | -       |  | -           |  | -        
|                                                                               |  |                          |  |                                      |  |              |  |                    |  |             |  |               |  |         |  |             |  |          
|December 27, 2010 Contributed Capital                                          |  | -                        |  | -                                    |  | -            |  | -                  |  | -           |  | -             |  | 400     |  | -           |  | 400      
|                                                                               |  |                          |  |                                      |  |              |  |                    |  |             |  |               |  |         |  |             |  |          
|December 27, 2010 Founders' shares issued for cash at $0.001 per share         |  | -                        |  | -                                    |  | -            |  | -                  |  | 20,000,000  |  | 20,000        |  | -       |  | -           |  | 20,000   
|                                                                               |  |                          |  |                                      |  |              |  |                    |  |             |  |               |  |         |  |             |  |          
|May 24, 2011 Series B Preferred shares issued at discount                      |  | 25,000                   |  | 25                                   |  | -            |  | -                  |  | -           |  | -             |  | -       |  | -           |  | 25       
|                                                                               |  |                          |  |                                      |  |              |  |                    |  |             |  |               |  |         |  |             |  |          
|May 31, 2011 Series A Preferred shares issued for cash at $0.01 per share      |  | -                        |  | -                                    |  | 1,250,000    |  | 1,250              |  | -           |  | -             |  | 11,250  |  | -           |  | 12,500   
|                                                                               |  |                          |  |                                      |  |              |  |                    |  |             |  |               |  |         |  |             |  |          
|Deemed interest from beneficial conversion feature on Series A preferred stock |  | -                        |  | -                                    |  | -            |  | -                  |  | -           |  | -             |  | 112,500 |  | -           |  | 112,500  
|                                                                               |  |                          |  |                                      |  |              |  |                    |  |             |  |               |  |         |  |             |  |          
|Net loss                                                                       |  | -                        |  | -                                    |  | -            |  | -                  |  | -           |  | -             |  | -       |  | (116,916)   |  | (116,916)
|                                                                               |  |                          |  |                                      |  |              |  |                    |  |             |  |               |  |         |  |             |  |          
|Balance, May 31, 2011                                                          |  | 25,000                   |  | 25                                   |  | 1,250,000    |  | 1,250              |  | 20,000,000  |  | 20,000        |  | 124,150 |  | (116,916)   |  | 28,509   
|                                                                               |  |                          |  |                                      |  |              |  |                    |  |             |  |               |  |         |  |             |  |          
|Net loss                                                                       |  | -                        |  | -                                    |  | -            |  | -                  |  | -           |  | -             |  | -       |  | (50,063)    |  | (50,063) 
|                                                                               |  |                          |  |                                      |  |              |  |                    |  |             |  |               |  |         |  |             |  |          
|Balance, May 31, 2012                                                          |  | 25,000                   |  | 25                                   |  | 1,250,000    |  | 1,250              |  | 20,000,000  |  | 20,000        |  | 124,150 |  | (166,979)   |  | (21,554) 
|                                                                               |  |                          |  |                                      |  |              |  |                    |  |             |  |               |  |         |  |             |  |          
|June 15, 2012 Shares issued for debt conversion                                |  | -                        |  | -                                    |  | -            |  | -                  |  | 46,000,000  |  | 46,000        |  | -       |  | -           |  | 46,000   
|                                                                               |  |                          |  |                                      |  |              |  |                    |  |             |  |               |  |         |  |             |  |          
|October 23, 2012, Common shares issued for cash at $0.01 per share             |  | -                        |  | -                                    |  | -            |  | -                  |  | 500,000     |  | 500           |  | 4,500   |  | -           |  | 5,000    
|                                                                               |  |                          |  |                                      |  |              |  |                    |  |             |  |               |  |         |  |             |  |          
|Net loss                                                                       |  | -                        |  | -                                    |  | -            |  | -                  |  | -           |  | -             |  | -       |  | (60,613)    |  | (60,613) 
|                                                                               |  |                          |  |                                      |  |              |  |                    |  |             |  |               |  |         |  |             |  |          
|Balance, May 31, 2013                                                          |  | 25,000                   |  | 25                                   |  | 1,250,000    |  | 1,250              |  | 66,500,000  |  | 66,500        |  | 128,650 |  | (227,592)   |  | (31,167) 



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



F-4

ATVROCKN

(A Development Stage Company)

Statements of Cash Flows

(Audited)



|                                                     |                       |                                                                     | For the year ended May 31, 2013 |  | For the year ended May 31, 2012 |  | From Inception (December 27, 2010) to May 31, 2013
|---------------------------------------------------- | --------------------- | ------------------------------------------------------------------- | ------------------------------- |  | ------------------------------- |  | --------------------------------------------------
|OPERATING ACTIVITIES                                 |                       |                                                                     |                                 |  |                                
|Net loss                                             | $         (60,613)    |                                                                     | $         (50,063)              |  | $       (227,592)              
|Adjustment to reconcile net loss to net cash used by |                       |                                                                     |                                 |  |                                
|                                                     | operating activities: |                                                                     |                                 |  |                                 | 
|                                                     |                       | Beneficial conversion feature expense                               | -                               |  | -                               |  | 112,500                                           
|                                                     |                       | Increase (decrease) in accounts payable                             | 1,750                           |  | (395)                           |  | 1,773                                             
|                                                     |                       | Increase in accrued expenses                                        | 5,000                           |  | 2,600                           |  | 8,161                                             
|                                                     |                       | (Increase) decrease in discount on note payable                     | -                               |  | 23                              |  | -                                                 
|                                                     |                       | Increase in expenses paid by related party on behalf of the Company | 38,436                          |  | -                               |  | 38,436                                            
|                                                     |                       | Increase in depreciation                                            | 710                             |  | 532                             |  | 1,243                                             
|                                                     |                       | Inventory                                                           | (94)                            |  | -                               |  | (94)                                              
|                                                     |                       | (Increase) in prepaid expenses                                      | -                               |  | 10,000                          |  | -                                                 
|Net cash used by operating activities                | (14,811)              |                                                                     | (37,303)                        |  | (65,573)                       
|                                                     |                       |                                                                     |                                 |  |                                 |  |                                                   
|INVESTING ACTIVITIES                                 |                       |                                                                     |                                 |  |                                
|Purchase of equipment                                | -                     |                                                                     | (1,668)                         |  | (14,192)                       
|Net cash used by investing activities                | -                     |                                                                     | (1,668)                         |  | (14,192)                       
|                                                     |                       |                                                                     |                                 |  |                                 |  |                                                   
|FINANCING ACTIVITIES                                 |                       |                                                                     |                                 |  |                                
|Proceeds from issuance of preferred stock            | -                     |                                                                     | -                               |  | 12,525                         
|Proceeds from issuance of common stock               | 5,000                 |                                                                     | -                               |  | 25,000                         
|Contribution to capital                              | -                     |                                                                     | -                               |  | 400                            
|Bank overdraft                                       | 12                    |                                                                     |                                 |  | 12                             
|Loan from related party                              | 21,165                |                                                                     | 18,950                          |  | 48,078                         
|Loan repayment to related party                      | (6,899)               |                                                                     | (11,387)                        |  | (26,250)                       
|Increase in secured note payable                     | -                     |                                                                     | -                               |  | 25,000                         
|Net cash provided by financing activities            | 19,278                |                                                                     | 7,563                           |  | 84,765                         
|                                                     |                       |                                                                     |                                 |  |                                 |  |                                                   
|NET INCREASE IN CASH                                 | 4,467                 |                                                                     | (31,408)                        |  | 5,000                          
|CASH - BEGINNING OF THE PERIOD                       | 533                   |                                                                     | 31,940                          |  | -                              
|CASH - END OF THE PERIOD                             | $              5,000  |                                                                     | $                 532           |  | $              5,000           
|                                                     |                       |                                                                     |                                 |  |                                 |  |                                                   
|NON-CASH ACTIVITIES                                  |                       |                                                                     |                                 |  |                                
|Conversion of debt                                   | 46,000                |                                                                     | -                               |  | 46,000                         





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



F-5









ATVROCKN

(A Development Stage Company)

Notes to the Financial Statements

May 31, 2013



NOTE 1. General Organization and Business



The Company was organized on December 27, 2010
(Date of Inception) under the laws of the State of Nevada, as ATVROCKN, and is a Development Stage Company. The Company plans to
develop aftermarket sound systems for all-terrain vehicles ("ATVs").





NOTE 2. Summary of Significant Accounting Policies



Basis of Accounting

The financial statements and accompanying notes
are prepared under full accrual of accounting in accordance with generally accepted accounting principles of the United States
of America ("US GAAP").



Cash and Cash Equivalents

For purposes of the statement of cash flows,
the Company considers highly liquid financial instruments purchased with a maturity of three months or less to be cash equivalents.



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.



Inventories

Inventories are stated
at the lower of cost or market, using the average cost method. Cost includes materials, labor, and manufacturing overhead related
to the purchase and production of inventories. We regularly review inventory quantities on hand, future purchase commitments with
our suppliers, and the estimated utility of our inventory. If our review indicates a reduction in utility below carrying value,
we reduce our inventory to a new cost basis through a charge to cost of revenue.



Revenue recognition

The Company applies the provision of FASB ASC
605, Revenue Recognition, which provides guidance on the recognition, presentation and disclosure of revenue in financial statements.
ASC 605 outlines the basic criteria that must be met to recognize revenue and provides guidance for the disclosure of revenue recognition
policies. The Company recognizes revenue related to product sales when (i) persuasive evidence of the arrangement exists, (ii)
shipment has occurred, (iii) the fee is fixed or determinable, and (iv) collectability is reasonably assured. For the period from
December 27, 2010 (inception) to May 31, 2013, the Company recognized revenues of $11,165.



Dividends

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



F-6











ATVROCKN

(A Development Stage Company)

Notes to the Financial Statements

May 31, 2013





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.



Fixed Assets

Furniture, fixtures and equipment are stated
at cost less accumulated depreciation. Depreciation is provided for in amounts sufficient to relate the cost of depreciable assets
to operations over their estimated service lives, principally on a straight-line basis.



Year-end

The Company has selected May 31 as its year-end.



Advertising

Advertising is expensed when incurred. There
have been no advertising costs incurred during the current period.



Use of Estimates

The preparation of 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 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 accompanying financial statements have
been prepared in conformity with accounting principles generally accepted in the United States of America, which contemplates continuation
of the Company as a going concern. As shown in the accompanying financial statements, the Company is a development stage company
with no history of operations, limited assets, and has incurred operating losses since inception. These factors, among others,
raise substantial doubt about its ability to continue as a going concern.



The financial statements do not include any
adjustments relating to the recoverability of assets and classification of liabilities that might be necessary should the Company
be unable to continue as a going concern. The company has designed aftermarket audio housing molding products that can be fitted
on John Deere and Polaris All Terrain Vehicles. The Company's continuation as a going concern is dependent upon its ability to
obtain additional operating capital, provide competitive services, obtain a contract for its audio housing product(s) and ultimately
to attain profitability. The Company intends to acquire additional operating capital through equity offerings. There is no assurance
that the Company will be successful in raising additional funds. Without additional funding or a contract for its product(s) with
a major supplier, the Company will need to cease operations.



F-7

ATVROCKN

(A Development Stage Company)

Notes to the Financial Statements

May 31, 2013





NOTE 4 - STOCKHOLDERS' EQUITY AND CONTRIBUTED CAPITAL



Series B Preferred Stock



The Company is authorized to issue 5,000,000
shares of $0.001 par value series B preferred stock, of which 25,000 shares are issued and outstanding. Series B Preferred Stock
have liquidation and first position ownership rights on any assets owned by the corporation. The Series B Preferred Stock have
no voting rights and are not entitled to receive dividends. The holders of Series B Callable Preferred Stock shall be entitled
to interest payments on monies paid or loaned to the corporation for their Series B Preferred Shares and a first position in a
security interest on any assets of the corporation upon default of a loan to the corporation, liquidation or dissolution of the
corporation. Further, the corporation may call these shares at any time provided the holders of the Series B Preferred Stock are
paid the amount of monies they paid for their Series B Preferred stock along with any interest due. Upon the payment of principal
and interest to the Series B Preferred shareholders, the shares must be returned to the corporation.



On May 24, 2011, the Company issued 25,000
shares of its series B preferred stock to a shareholder upon execution of a Promissory Note for cash of $25,000 and an a collateral
security interest in the Company's molding tool. The loan will accrue interest of $1,250 per quarter until the note is paid-in-full,
with the first payment due on August 31, 2011. The Company could buy back the 25,000 preferred shares and security interest in
the tooling mold for $25,000 plus the balance of interest owed on the pay-off date. If the loan is paid off after May 23, 2014,
the Company would owe $25,000, plus the unpaid pro-rata interest of $1,250 per quarter owed.



Series A Preferred Stock



The Company is authorized to issue 5,000,000 shares of $0.001 par
value series A preferred stock, of which 1,250,000 shares are issued and outstanding. Series A Preferred Stock have no liquidation
rights. Series A Preferred Stock shall not be entitled to receive any dividends nor are they entitled to any voting rights with
respect to the Series A Preferred Stock. At any time and from time-to-time after the issuance of the Series A Preferred Stock,
any holder may convert any or all of the shares of Series A Preferred Stock held by such holder at the ratio of one hundred (100)
shares of Common Stock for every one (1) share of Series A Preferred Stock. However, the beneficial owner of such Series A Preferred
Stock cannot not convert their Series A Preferred stock where they will beneficially own in excess of 4.9% of the shares of the
Common Stock.



F-8

ATVROCKN

(A Development Stage Company)

Notes to the Financial Statements

May 31, 2013





On May 31, 2011, the Company issued 1,250,000 shares of its series
A preferred stock to shareholders in exchange for cash of $12,500. Each share of the Series A Convertible Preferred Stock can be
exchanged for one hundred (100) shares of Common Stock of the corporation. This Series A preferred stock was issued with a beneficial
conversion feature totaling $112,500. This non-cash expense related to the beneficial conversion features of those securities and
is recorded with a corresponding credit to paid-in-capital. If the issued and outstanding preferred stock were to be converted
into common stock, and each beneficial owner held less than 4.9% of the stock, the common stock would be increased by 125,000,000
shares.



Series C Preferred Stock



The Company is authorized to issue 5,000,000 shares of $0.001 par
value series A preferred stock, of which no shares are issued and outstanding. The designation of these shares have yet to be determined
by the Board of Directors.



Common Stock

The Company is authorized to issue 185,000,000 shares of its $0.001
par value common stock, of which 66,500,000 shares are issued and outstanding.



On December 27, 2010, the Company issued 20,000,000 shares of its
Common Stock to a founder for cash of $20,000.



On June 15, 2012, the Company issued 46,000,000
shares of its unregistered common stock to its sole officer/director in exchange for corporate advances he made to the Company
since its inception on December 27, 2010 and for unpaid legal expenses he made on behalf of the Company. Since this is a considered
an interested party transaction, under the Business Judgment Rule, the director abstained from voting, and asked each of the Company’s
two other shareholders to approve this proposal. The shareholders approved this corporate action. Therefore, the issuance of shares
in exchange for debt was approved by the Company’s Board of Directors and all disinterested shareholders. The shares were
issued at a value of $0.001 per share, for a total debt conversion of $46,000.



On October 23, 2012, the Company issued 500,000 shares of registered
common stock to 35 shareholders for cash of $5,000.



Contributed Capital

On December 27, 2010, a director of the Company contributed capital
of $400 for incorporating fees.



As of May 31, 2013, there have been no stock options or warrants
granted.



F-9











ATVROCKN

(A Development Stage Company)

Notes to the Financial Statements

May 31, 2013





NOTE 5 - RELATED PARTY TRANSACTIONS



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.



On December 27, 2010, a director of the Company
contributed capital of $400 for incorporating fees.



On December 27, 2010, the Company issued 20,000,000
shares of its Common Stock to a founder for cash of $20,000.



During the year ended May 31, 2013, a director
of the Company loaned $21,030 to the Company for working capital. This loan is unsecured, payable on demand and bears no interest.
As of May 31, 2013, $6,899 of this loan has been paid.



On June 15, 2012, the Company issued 46,000,000
shares of its unregistered common stock to its sole officer/director in exchange for corporate advances he made to the Company
since its inception on December 27, 2010 and for unpaid legal expenses he made on behalf of the Company. Since this is a considered
an interested party transaction, under the Business Judgment Rule, the director abstained from voting, and asked each of the Company’s
two other shareholders to approve this proposal. The shareholders approved this corporate action. Therefore, the issuance of shares
in exchange for debt was approved by the Company’s Board of Directors and all disinterested shareholders. The shares were
issued at a value of $0.001 per share, for a total debt conversion of $46,000.





NOTE 6 - SECURED NOTE PAYABLE



On May 24, 2011, the Company issued 25,000
shares of its series B preferred stock to a shareholder upon execution of a Promissory Note for cash of $25,000 and security interest
in the Company's molding tool. These shares are callable and the loan will accrue interest of $1,250 per quarter until the note
is paid-in-full, with the first payment due on August 31, 2011. The Company could buy back the 25,000 preferred shares and security
interest in the tooling mold for $25,000 plus the balance of interest remaining. This note was discounted $25 for the issuance
of the series B preferred stock and interest of $25 was accrued through May 31, 2012. At May 31, 2013, this left a net balance
of $25,000 for the secured note payable.



F-10













ATVROCKN

(A Development Stage Company)

Notes to the Financial Statements

May 31, 2013





NOTE 7 - FIXED ASSET DEPRECIATION



On May 25, 2011, the Company purchased a cast
aluminum two-piece mold for $12,524, and on June 20, 2011 the Company purchased radio equipment for its display model for $385.
Further, the Company paid for engraving of its logo into the mold for $855 on September 13, 2011, and a printing plate charge was
incurred of $428. This equipment was placed into service on September 1, 2011. This equipment has a service life of 20 years. Depreciation
has been calculated using the straight-line group depreciation method, whereby the cost of the fixed asset, minus the residual
salvage value ($0), is divided by the useful life of the fixed asset. Depreciation of $1,243 accumulated from the date the equipment
was placed into service on September 1, 2011 to May 31, 2013.





NOTE 8. 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 May 31, 2013, the Company had net operating
loss carry forwards of $227,592 that may be available to reduce future years' taxable income through 2012. Future tax benefits
which may arise as a result of these losses have not been recognized in these 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 operation losses will begin to expire in 2030.



Components of net deferred tax assets, including a valuation allowance,
are as follows at May 31, 2013 and 2012:

|                                 | 2013     | 2012    
|-------------------------------- | -------- | --------
|Deferred tax assets:             |          |         
|Net operating loss carry forward | $79,657  | $58,443 
|Less: valuation allowance        | (79,657) | (58,443)
|Net deferred tax assets          | $ -      | $ -     







F-11











ATVROCKN

(A Development Stage Company)

Notes to the Financial Statements

May 31, 2013





The valuation allowance for deferred tax assets
as of May 31, 2013 was $79,657, as compared to $58,443 as of May 31, 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 May 31, 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                      | - %    



At May 31, 2013, we had an unused net operating loss carryover approximating
$227,592 that is available to offset future taxable income which expires beginning 2030.





NOTE 9. Legal Proceedings



The Company is not currently involved in any legal proceedings at
this time.





NOTE 10. Subsequent Events



The Company has evaluated subsequent events through the filing date
of the financial statements, with no subsequent events to report.



F-12

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



Not Applicable.



Item 9A. 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 May 31, 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, 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:







34













·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



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 May 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 controls over financial reporting was not
effective as of May 31, 2013.

















35













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 fiscal year 2013 related to the preparation
of management's report on internal controls over financial reporting required for this annual report on Form 10-K, management concluded
that we had material weaknesses in our control environment and financial reporting process consisting of the following:



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)	insufficient
written policies and procedures for accounting and financial reporting with respect to the requirements and application of US GAAP
and SEC disclosure requirements.



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 fiscal year
ended May 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 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. Additionally, we will create written policies
and procedures for accounting and financial reporting with respect to the requirements and application of US GAAP and SEC disclosure
requirements







36













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.



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 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.





Item 9B. Other Information



None.



37















PART III



Item 10. Directors, Executive Officers and Corporate Governance.



(a) Identification of Directors and Executive
Officers.



The following table sets forth certain information
regarding our current directors and executive officers. Our executive officers serve one-year terms.



|Name           | Age | Positions and Offices Held       
|-------------- | --- | ---------------------------------
|J. Chad Guidry | 36  | President, Secretary and Director





B. Work Experience



J. Chad Guidry, Director, President, CEO/CFO, Secretary



Mr. Guidry has served as the Company's director,
president, and secretary since inception, and will serve on the board until the next annual shareholders' meeting of the Company
or until a successor is elected. There are no agreements or understandings for the officer and director to resign at the request
of another person, and the above-named officer and director is not acting on behalf of, nor will act at the direction of, any other
person.



J. Chad Guidry brings to ATVROCKN over eight
years of experience in the audio equipment industry. He is familiar with the audio equipment business industry. Additionally, he
has experience as a former CEO of blank check fully reporting companies. It is this background that led to the conclusion that
Mr. Guidry should serve as director of the Company.



Set forth below is the name of the sole director
and officer of the Company, all positions and offices with the Company held, the period during which he has served as such, and
his business experience:













38













J. Chad Guidry - Work Background



ATVROCKN

Las Vegas, NV

President. Company designs
and contracts manufacturers housing units

for 4-wheel terrain vehicles.

2010 - Present



Pennington Mortgage

Las Vegas, Nevada

Mortgage Loan Officer,
1999-2010



Nevada Processing Solutions,
Inc.

Las Vegas, Nevada

President. Company helps
mortgage process loan applications,

2006-2010



EZ Credit Repair, Inc.

Las Vegas, Nevada

President. Company helps
mortgage applicants repair their

credit ratings, 2002-Present



JCG, Inc.

Las Vegas, NV

President. A “blank
check” company. February, 2003 to March, 2004



GCJ, Inc.

Las Vegas, NV

President. A “blank
check” company. March, 2004 to December, 2004



Pavo Royal, Inc.

Las Vegas, NV

President. A “blank
check” company. December, 2004 to December, 2005.



Antony, Ltd., Audio Equipment
Retailer

Crystal Beach, Texas

National Sales Representative,
1991-1999



Education:



Thomas Jefferson High School

Port Arthur, Texas

Diploma, 1991



39



(b) Involvement in Certain Legal Proceedings.



Our director, executive officer and control
person have not been involved in any of the following events during the past ten years and which is material to an evaluation of
the ability or the integrity of our directors or executive officers:



1.	any bankruptcy
petition filed by or against any business of which such person was a general partner or executive officer either at the time of
the bankruptcy or within two years prior to that time;



2.	any conviction
in a criminal proceeding or being subject to a pending criminal proceeding (excluding traffic violations and other minor offences);



3.	being
subject to any order, judgment, or decree, not subsequently reversed, suspended or vacated, of any court of competent jurisdiction,
permanently or temporarily enjoining, barring, suspending or otherwise limiting his involvement in any type of business, securities
or banking activities;



4.	being
found by a court of competent jurisdiction (in a civil action), the SEC or the Commodity Futures Trading Commission to have violated
a federal or state securities or commodities law, and the judgment has not been reversed, suspended, or vacated;



5.	any judicial
or administrative proceedings resulting from involvement in mail or wire fraud or fraud in connection with any business entity;



6.	Any judicial
or administrative proceedings based on violations of federal or state securities, commodities, banking or insurance laws and regulations,
or any settlement to such actions; and



7.	Any disciplinary
sanctions or orders imposed by a stock, commodities or derivatives exchange or other self-regulatory organization.



Section 16(a) Beneficial Ownership Reporting
Compliance



Section 16(a) of the Securities Exchange Act
of 1934, as amended (the "Exchange Act"), requires our executive officers and directors, and persons who beneficially
own more than ten percent of our common stock, to file initial reports of ownership and reports of changes in ownership with the
SEC. Executive officers, directors and greater than ten percent beneficial owners are required by SEC regulations to furnish us
with copies of all Section 16(a) forms they file. Based upon a review of the copies of such forms furnished to us and written representations
from our executive officers and directors, we believe that as of the date of this report they were not current in their 16(a) reports.





40



Board of Directors



Our board of directors currently consists of
one member. Our director serves one-year terms.



Audit Committee



The company does not presently have an 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.



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.



41



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 ATVRockN. 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 ATVRockN shares, unless the transaction
is approved by ATVRockN '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 ATVRockN























42



Item 11. Executive Compensation.



The following table sets forth summary compensation
information for the fiscal year ended May 31, 2013, for our Chief Executive Officer, was appointed on December 27, 2010.



Compensation



The following summary compensation table sets
forth all compensation awarded to, earned by, or paid to the named executive officer paid by ATVRockN for the last completed fiscal
year.



Summary Compensation Table



|               |                    |                       |       | Fiscal Year | Salary | Bonus | Awards | Compen-
        sation | Total
|-------------- | ------------------ | --------------------- | ----- | ----------- | ------ | ----- | ------ | ---------------------- | -----
|Name           | Principal Position | Ending
        May 31 | ($)   | ($)         | ($)    | ($)   | ($)   
|               |                    |                       |       |             |        |       |        |                        |      
|J. Chad Guidry | CEO/Dir.           | 2013                  | 0     | 0           | 0      | 0     | 0     
|               |                    | 2012                  | 9,000 | 0           | 0*     | 0     | 9,000 
|               |                    | 2011                  | 3,000 | 0           | 0      | 0     | 3,000 



*On June 15, 2012, the Company agreed to issue
46,000,000 shares of its unregistered common stock to its sole officer/director in exchange for corporate advances he made to the
Company since its inception on December 27, 2010 and for unpaid legal expenses he made on behalf of the Company.



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



As of the date hereof, there have been no grants
of stock options to purchase our Common Stock made to the executive officer named in the Summary Compensation Table at September
13, 2013.



Stock Option Grants



We did not grant any stock options to the executive
officers or directors from inception through fiscal year end May 31, 2013.



43



Outstanding Equity Awards at Fiscal Year-Ending
May 31, 2013



We did not have any outstanding equity awards
from inception through fiscal year end May 31, 2013.



Option Exercises for Fiscal Year-Ending
May 31, 2013



There were no options exercised by our named
executive officer from inception through fiscal year end May 31, 2013.



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



During the year ending May 31, 2012, our director
received a salary of $9,000 and related payroll taxes. We did not pay our directors any compensation during the fiscal year ending
May 31, 2013.





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 September 13, 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 September
13, 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 Securities and Exchange Commission, that only
the person or entity whose ownership is being reported has converted options or warrants into shares of ATVRockN's common stock.



44



The percentages below are calculated based
on 66,500,000 shares of our common stock issued and outstanding. We do not have any outstanding options, warrants or other securities
exercisable for or convertible into shares of our common stock.



|TITLE OF CLASS                             | NAME OF BENEFICIAL OWNER AND POSITION | AMOUNT AND NATURE OF BENEFICIAL OWNERSHIP | PERCENT OF CLASS BEFORE CONVERSION(1) | PERCENT OF CLASS AFTER CONVERSION(2)
|------------------------------------------ | ------------------------------------- | ----------------------------------------- | ------------------------------------- | ------------------------------------
|Common Stock                               | J. Chad Guidry (3)                    | 66,000,000                                | 99.25%                                | 34.46%                              
|                                           |                                       |                                           |                                       |                                     
|Ownership upon conversion of Shareholders' |                                       |                                           |                                      
|preferred stock                            |                                       |                                           |                                       |                                     
|                                           |                                       |                                           |                                       |                                     
|Common Stock                               | Legal Beagle Services (4)             | 125,000,000                               | 0.0%                                  | 65.27%                              
|Preferred Stock                            | Legal Beagle Services(4)(5)           | 1,250,000                                 | 100%                                  | 100%                                
|                                           |                                       |                                           |                                       |                                     
|DIRECTORS AND OFFICERS AS A GROUP          |                                       |                                           |                                      
|                                           | (1 person)                            | 66,000,000                                | 99.25%                                | 34.46%                              



(1)Percent of Class based on 66,500,000 shares before conversion of registered preferred stock.

(2)Percent of Class based on 191,500,000 shares after conversion of the 1,250,000 registered preferred stock.

(3)J. Chad Guidry, 1813 Winners Cup Dr., Las Vegas, NV 89117

(4)Legal Beagle Services, 1499 MacDonald Ranch Dr., Henderson, NV 89012. Ed De Stefano is beneficial owner who exercises
the sole voting anddispositive powers with respect to the shares owned and has the ultimate voting control over the shares
held this entity.

(5)At any time and from time-to-time any holder of the Preferred Convertible shares may convert any or all of the shares of
Series A Convertible Preferred Stock held by such holder at the ratio of one hundred (100) shares of Common Stock for every one
(1) share of Series A Convertible Preferred Stock. However, the beneficial owner of such Series A Convertible Preferred Stock cannot
not convert their Series A Convertible Preferred stock where they will beneficially own in excess of 4.9% of the shares of the
Common Stock.



If
Legal Beagle Services converts theirregistered preferred stock to common stock, theywill own 65.27% of our common stock. This would result in a change of control of the Company.



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.



45





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



Our sole officer/director is also our primary
shareholder. Our sole officer/director controls 66,000,000 shares of our common stock, or 99.25% of our outstanding common stock.



The Company's Director has contributed office
space for our use for all periods presented. There is no charge to us for the space, and the director will not seek compensation
for the use of this space.



Our sole officer and director, Mr. J. Chad
Guidry can be considered a promoter of ATVRockN in consideration of his participation and managing of the business of the company
since its incorporation.



During the year ended May 31, 2013, Mr. J.
Chad Guidry, a director of the Company loaned $21,030 to the Company for working capital. This loan is unsecured, payable on demand
and bears no interest. As of May 31, 2013, $6,899 of this loan has been paid.



































46















Item 14. Principal Accountant Fees and Services.



Seale and Beers, CPAs, 50 South Jones Blvd.,
Suite 202, Las Vegas, NV 89107 served as our principal independent public accountants for the fiscal years ending May 31, 2013
and May 31, 2012. Aggregate fees billed to us for the years ended May 31, 2013 and May 31, 2012 were as follows:







|                      | For Year Ended May 31, |  | For the Year Ended May 31 |  |  | 
|--------------------- | ---------------------- |  | ------------------------- |  |  | 
|                      | 2013                   |  | 2012                      |  |  | 
|(1)Audit Fees (1)     | $10,000                |  | $10,023                   |  |  | 
|(2)Audit-Related Fees |                        |  |                           |  |  | 
|(3)Tax Fees           |                        |  |                           |  |  | 
|(4)All Other Fees     |                        |  |                           |  |  | 





Total fees paid or accrued to our principal accountant



(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. In fiscal
year ending February, 2012, all fees paid to Seale and Beers, CPAs 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.



47















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 | 34  
|Report of Independent Registered Public Accounting Firm          | F-1 
|Consolidated Balance Sheets                                      | F-2 
|Consolidated Statements of Operations                            | F-3 
|Consolidated Statements of Stockholders' Equity                  | F-4 
|Consolidated Statements of Cash Flows                            | F-5 







(b) 2. Financial Statement Schedules



None.





























48













Item 6 – Exhibits



The following exhibits are filed as part of this registration statement:

|    |         |                                                                                                                                                                                       |                | Incorporated by reference |              
|--- | ------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | -------------- | ------------------------- | -------------
|    | Exhibit | Exhibit Description                                                                                                                                                                   | Filed herewith | Form                      | Period Ending
|    | 3.1     | Articles of Incorporation, as currently in effect                                                                                                                                     |                | S-1                       |              
|    | 3.2     | Bylaws, as currently in effect                                                                                                                                                        |                | S-1                       |              
|    | 5.1     | Opinion of Thomas C. Cook, Esq., regarding the legality of the securities being registered                                                                                            |                | S-1                       | Aug. 31, 2011
|    | 10.1    | Promissory Note between ATVRockN and Dan Berger dated May 23, 2011                                                                                                                    |                | S-1                       | Aug. 31, 2011
|    | 10.2    | Addendum to Promissory Note for Callable and Convertible Preferred Shares Secured by Ownership Rights in Tooling Mold dated April 13, 2012                                            |                | S-1                       | Feb. 29, 2012
|    | 23.1    | Consent of Seale & Beers, CPAs                                                                                                                                                        | X              |                           |              
|    | 31.1    | Certification of Principal Executive Officer and Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.                                               | X              |                           |              
|    | 32.1    | Certification of Principal Executive Officer and Principal Financial Officer pursuant to 18 U.S.C. Section 1350 as adopted pursuant to section 906 of the Sarbanes-Oxley Act of 2002. | X              |                           |              
|101 | *       | The following materials from this Annual Report on Form 10-K for the year ended December 31, 2013, formatted in XBRL (eXtesible Business Reporting Language):                        
|    |         | (1)Consolidated Balance Sheets at May 31, 2013 and May 31, 2012.                                                                                                                     
|    |         | (2)Consolidated Statements of Operations for the year ended May 31, 2013, May 31, 2012 and the period from December 27, 2010 (inception) to May 31, 2013.                            
|    |         | (3)Consolidated Statements of Cash Flows for the year ended May 31, 2013, May 31, 2012 and the period from April 12, 2011 (inception) to May 31, 2013.                               
|    |         | (4)Notes to the financial statements                                                                                                                                                 
|    |         |                                                                                                                                                                                       |                |                           |              



* Pursuant to Rule 406T of Regulation S-T, these interactive data
files are deemed not filed or part of a registration statement or prospectus for purposes of Sections 11 or 12 of the Securities
Act of 1933, as amended, are deemed not filed for purposes of Section 18 of the Securities and Exchange Act of 1934, as amended,
and otherwise are not subject to liability under those sections.



49















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.





|                          | ATVRockN
        Registrant |                                                                                                                             
|------------------------- | --------------------------- | ----------------------------------------------------------------------------------------------------------------------------
|                          |                             |                                                                                                                             
|                          |                             |                                                                                                                             
|Date:  September 13, 2013 | /s/  J. Chad Guidry         |                                                                                                                             
|                          | Name: J. Chad Guidry        |                                                                                                                             
|                          |                             | Title: Chief Executive Officer, President,
        Director, Principal Executive, Financial,
        and Accounting Officer.
|                          |                             |                                                                                                                             



Pursuant to the requirements of the Securities
Exchange Act of 1934, this report has been signed below by the following persons in the capacities and on the dates indicated.



|                                           
|-------------------------------------------
|                                           
|Signature                                  
|                                           
|/s/ J. Chad Guidry
        (J. Chad Guidry)
|                                           





50