**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

Washington, D. C. 20549

**FORM 10-K/A #2**

(X) ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES

**EXCHANGE ACT OF 1934 (FEE REQUIRED)**

For the fiscal year ended December 31, 2013

(  ) TRANSITION REPORT PURSUANT TO SECTION 13 or 15(d) OF THE SECURITIES

**EXCHANGE ACT OF 1934 (NO FEE REQUIRED)**

For the transition period from ___________ to ___________

Commission File Number: 000-52890

**UPLIFT NUTRITION, INC.**

(Exact name of small business issuer as specified in its charter)

| Nevada

 

20-4669109

(State or other jurisdiction of incorporation or organization

 

(I.R.S. Employer Identification No.)

 

 

 

2681 East Parleys Way, Suite 204

Salt Lake City, Utah

 

84109

(Address of principal executive offices)

 

(Zip Code)

801-322-3401

(Registrant's telephone number, including area code)

Securities registered under Section 12(b) of the Act:

Title of each class           Name of each exchange on which registered

 N/A                                                         N/A

Securities registered under Section 12(g) of the Act:

**Common Capital Voting Stock, $0.001 par value per share**

**(Title of Class)**

Indicate by check mark if the Registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes [  ] No [X]

Indicate by check mark whether the issuer is not required to file all reports pursuant to Section 13 or 15(d) of the Exchange Act. [  ]

Indicate by check mark whether the issuer (1) filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the past 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.  Yes [X] No [ ]

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate website, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files)  Yes [X]  No [  ]

1

Check if there is no disclosure of delinquent filers in response to Item 405 of Regulation S-B contained in this form, and no disclosure will be contained, to the best of the 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] The issuer is not aware of any delinquent filers.

Indicate by check mark whether the Registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer or a smaller reporting company:

Large accelerated filer       [  ]

Accelerated filed                                [  ]

Non-accelerated filer         [  ]

Smaller reporting company               [X]

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act):

Yes [  ] No [X]

**REASON FOR FILING THIS AMENDED ANNUAL REPORT ON FORM 10-K/A**

We hereby amend our earlier-filed Form 10-K #2 to correct for an inadvertent issue caused during the Edgar process which resulted in information missing on page 3 of the document.  No other changes have been made.

**ITEM 8.  FINANCIAL STATEMENTS AND SUPPLEMENTRY DATA.**

2

 

**REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**

To the Board of Directors

Uplift Nutrition, Inc.

We have audited the accompanying balance sheet of Uplift Nutrition, Inc.   (the Company) as of December 31, 2013 and the related statements of operations, stockholders’ deficit and cash flows for the year then ended.  These financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on these financial statements based on our audit. 

We conducted our audit 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 consolidated 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 audit provides 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 Uplift Nutrition, Inc.  as of December 31, 2013, and the results of their operations and cash flows for the year then ended in conformity with U.S. generally accepted accounting principles.

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 2 to the Company has sustained losses of $1,581,112 from March 7, 2005 (date of inception) through December 31, 2013 including a loss of $54,207 for the year ending December 31, 2013. The Company has recognized minimal revenues from March 7, 2005 (date of inception) through December 31, 2013, which raises substantial doubt about its ability to continue as a going concern. Management’s plans concerning these matters are also described in Note 2. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

 

*/s/ Sadler, Gibb & Associates, LLC*

Salt Lake City, UT

April 15, 2014

3

**Morrill & Associates, LLC**

Certified Public Accountants

1448 North 2000 West, Suite 3

Clinton, Utah 84015

801-820-6233 Phone; 801-820-6628 Fax

**REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**

To the Board of Directors and Stockholders

Uplift Nutrition, Inc. (A Development Stage Company)

Sandy, Utah 

We have audited the accompanying balance sheet of Uplift Nutrition, Inc. (a development stage company) as of December 31, 2012 and the related statements of operations, stockholders’ deficit and cash flows for the year then ended and for the period from inception on March 5, 2005  through December 31, 2012. These financial statements are the responsibility of the Company’s management.  Our responsibility is to express an opinion on these financial statements based on our audit.

We conducted our audit 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 audit provides 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 Uplift Nutrition, Inc. (a development stage company) as of December 31, 2012 and the results of its operations and cash flows for the year ended December 31, 2012 and for the period from inception on March 5, 2005 through December 31, 2012 in conformity with generally accepted accounting principles 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 2 to the financial statements, the Company is in the development stage, and has not yet established a consistent source of revenue to cover its operating costs, has negative working capital, and has had operating loss since inception. These and other factors raise substantial doubt about the Company’s ability to continue as a going concern. Management’s plan regarding these matters is also described in Note 2 to the financial statements. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

*/s/ Morrill & Associates*

Morrill & Associates

Clinton, Utah 84015 

April 3, 2013

4

**UPLIFT NUTRITION, INC.**

(A Development Stage Company)

Balance Sheets

 

ASSETS

 

 

 

December 31, 2013

 

December 31, 2012

 

 

 

 

 

 

CURRENT ASSETS

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cash

$

2,981

 

$

-

 

Inventory

 

113

 

 

736

 

 

 

 

 

 

 

 

 

 

Total Current Assets

 

3,094

 

 

736

 

 

 

 

 

 

 

 

PROPERTY AND EQUIPMENT, NET

 

-

 

 

-

 

 

 

 

 

 

 

 

OTHER ASSETS

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Patents, net

 

-

 

 

2,620

 

 

 

 

 

 

 

 

 

 

Total Other Assets

 

-

 

 

2,620

 

 

 

 

 

 

 

 

 

 

TOTAL ASSETS

$

3,094

 

$

3,356

 

 

 

 

 

 

 

 

LIABILITIES AND STOCKHOLDERS' DEFICIT

 

 

 

 

 

 

 

 

CURRENT LIABILITIES

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Accounts payable and accrued expenses

$

798

 

$

17,829

 

Bank overdraft

 

-

 

 

300

 

Accrued interest payable - related party

 

3,392

 

 

227

 

Stockholder advances

 

81,811

 

 

13,700

 

 

 

 

 

 

 

 

 

 

Total Current Liabilities

 

86,001

 

 

32,056

 

 

 

 

 

 

 

 

 

 

TOTAL LIABILITIES

 

86,001

 

 

32,056

 

 

 

 

 

 

 

 

STOCKHOLDERS' DEFICIT

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Preferred shares, $0.001 par value; 10,000,000 authorized, no shares issued 

  and outstanding

 

-

 

 

-

 

 

 

 

 

 

 

 

 

Common stock, $0.001 par value; 100,000,000 shares authorized, 13,692,597 

  shares issued and outstanding

 

13,693

 

 

13,693

 

Additional paid-in capital

 

1,484,512

 

 

1,484,512

 

Deficit accumulated during the development stage

 

(1,581,112)

 

 

(1,526,905)

 

 

 

 

 

 

 

 

 

 

Total Stockholders' Deficit

 

(82,907)

 

 

(28,700)

 

 

 

 

 

 

 

 

 

 

TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT

$

3,094

 

$

3,356

 

 

 

 

 

 

 

 

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

5

**UPLIFT NUTRITION, INC.**

(A Development Stage Company)

Statements of Operations

 

 

 

 

 

For the Years Ended December 31, 2013

 

For the Years Ended December 31, 2012

 

From Inception on March 7, 2005 Through December 31, 2013

 

 

 

 

 

 

 

 

 

 

(unaudited)

 

 

 

 

 

 

 

 

 

 

NET REVENUES

 

$

            517

 

$

              133

 

$

           29,137

 

 

 

 

 

 

 

 

 

 

 

 

OPERATING EXPENSES

 

 

   

 

 

   

 

 

   

 

 

 

 

 

 

 

 

 

 

 

 

 

Cost of sales

 

 

                7

 

 

          22,234

 

 

           83,028

 

Marketing

 

 

          1,096

 

 

            1,360

 

 

         212,953

 

Legal and professional fees

 

 

        41,339

 

 

          65,057

 

 

         655,834

 

Other general and administrative

 

 

          7,406

 

 

          11,892

 

 

         288,798

 

Salaries and wages

 

 

                 -

 

 

                   -

 

 

         215,250

 

Provision for non-collectible receivables

 

 

                 -

 

 

                   -

 

 

           12,480

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total Operating Expenses

 

 

        49,848

 

 

        100,543

 

 

      1,468,343

 

 

 

 

 

 

 

 

 

 

 

 

LOSS FROM OPERATIONS

 

 

       (49,331)

 

 

       (100,410)

 

 

     (1,439,206)

 

 

 

 

 

 

 

 

 

 

 

 

OTHER INCOME

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Loss on Impairment

 

 

         (1,711)

 

 

 

 

 

            (1,711)

 

Other income

 

 

                 -

 

 

                   -

 

 

             2,591

 

Loss on disposal of assets

 

 

                 -

 

 

                   -

 

 

            (1,764)

 

Interest expense - related party

 

 

         (3,165)

 

 

           (4,014)

 

 

        (141,022)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total Other Income (Expense)

 

 

         (4,876)

 

 

           (4,014)

 

 

        (141,906)

 

 

 

 

 

 

 

 

 

 

 

 

LOSS BEFORE INCOME TAXES

 

 

       (54,207)

 

 

(104,424)

 

 

(1,581,112)

 

 

 

 

 

 

 

 

 

 

 

 

 

Income Taxes

 

 

                 -

 

 

                   -

 

 

                    -

 

 

 

 

 

 

 

 

 

 

 

 

NET LOSS

 

$

       (54,207)

 

$

       (104,424)

 

$

     (1,581,112)

 

 

 

 

 

 

 

 

 

 

 

 

BASIC AND DILUTED LOSS PER SHARE OF

 

 

 

 

 

 

 

 

 

COMMON STOCK

 

$

(0.00)

 

$

(0.01)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

WEIGHTED AVERAGE NUMBER OF

 

 

 

 

 

 

 

 

 

  SHARES OUTSTANDING

 

 

13,692,597

 

 

7,648,444

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

6

**UPLIFT NUTRITION, INC.**

(A Development Stage Company)

Statements of Stockholders' Equity (Deficit)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Deficit

 

 

 

 

 

 

 

 

 

 

 

 

Accumulated

 

 

 

 

 

 

 

 

 

Additional

 

During the

 

Total

 

 

Common Stock

 

Paid-In

 

Development

 

Stockholders'

 

 

Shares

 

Amount

 

Capital

 

Stage

 

Deficit

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Inception, March 7, 2005

 

       1,000,000

 

 $

          1,000

 

 $

                 -

 

 $

                   -

 

 $

           1,000

Capital contributions July through

 

 

 

 

 

 

 

 

 

 

 

 

 

 

   November 2005

 

                    -

 

 

                 -

 

 

        31,930

 

 

                   -

 

 

          31,930

Net loss for the year

 

 

 

 

 

 

 

 

 

 

 

 

 

 

  ended December 31, 2005

 

                    -

 

 

                 -

 

 

                 -

 

 

         (25,859)

 

 

         (25,859)

Balance, December 31, 2005

 

       1,000,000

 

 

          1,000

 

 

        31,930

 

 

         (25,859)

 

 

           7,071

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Capital contributions July through

 

 

 

 

 

 

 

 

 

 

 

 

 

 

   November 2005

 

                    -

 

 

                 -

 

 

        10,511

 

 

                   -

 

 

          10,511

Common stock issued in a stock offering

 

 

 

 

 

 

 

 

 

 

 

 

 

 

   transaction, June 2006

 

         142,097

 

 

            142

 

 

           (512)

 

 

                   -

 

 

             (370)

Common stock issued for

 

 

 

 

 

 

 

 

 

 

 

 

 

 

   services at $4.20 per

 

 

 

 

 

 

 

 

 

 

 

 

 

 

   share, October 2006

 

           66,250

 

 

              66

 

 

      278,184

 

 

                   -

 

 

        278,250

Net loss for the year

 

 

 

 

 

 

 

 

 

 

 

 

 

 

  ended December 31, 2006

 

                    -

 

 

                 -

 

 

                 -

 

 

       (328,905)

 

 

       (328,905)

Balance, December 31, 2006

 

       1,208,347

 

 

          1,208

 

 

      320,113

 

 

       (354,764)

 

 

         (33,443)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Common stock issued for

 

 

 

 

 

 

 

 

 

 

 

 

 

 

   services at $8.00 per

 

 

 

 

 

 

 

 

 

 

 

 

 

 

   share, November 2007

 

             2,500

 

 

                3

 

 

        19,997

 

 

                   -

 

 

          20,000

Net loss for the year

 

 

 

 

 

 

 

 

 

 

 

 

 

 

  ended December 31, 2007

 

                    -

 

 

                 -

 

 

                 -

 

 

       (126,310)

 

 

       (126,310)

Balance, December 31, 2007

 

       1,210,847

 

 

          1,211

 

 

      340,110

 

 

       (481,074)

 

 

       (139,753)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Net loss for the year ended

 

 

 

 

 

 

 

 

 

 

 

 

 

 

   December 31, 2008

 

                    -

 

 

                 -

 

 

                 -

 

 

       (234,289)

 

 

       (234,289)

Balance, December 31, 2008

 

       1,210,847

 

 

          1,211

 

 

      340,110

 

 

       (715,363)

 

 

       (374,042)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Common stock issued for services

 

 

 

 

 

 

 

 

 

 

 

 

 

 

  at $9.00 per commnon share, October 2009

 

           27,500

 

 

              28

 

 

      247,472

 

 

                   -

 

 

        247,500

Net loss for the year ended

 

 

 

 

 

 

 

 

 

 

 

 

 

 

   December 31, 2009

 

                    -

 

 

                 -

 

 

                 -

 

 

       (474,956)

 

 

       (474,956)

Balance, December 31, 2009

 

       1,238,347

 

   

          1,239

 

   

      587,582

 

   

    (1,190,319)

 

   

       (601,498)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Common stock issued for conversion of debt

 

 

 

 

 

 

 

 

 

 

 

 

 

 

  at $1.01 per share, September 2010

 

         159,250

 

 

            159

 

 

      160,005

 

 

                   -

 

 

        160,164

Common stock issued for conversion of debt

 

 

 

 

 

 

 

 

 

 

 

 

 

 

  at $0.40 per common share, December 2010

 

         875,000

 

 

            875

 

 

      349,125

 

 

                   -

 

 

        350,000

Net loss for the year ended

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 December 31, 2010

 

                    -

 

 

                 -

 

 

 

 

 

       (126,388)

 

 

       (126,388)

Balance, December 31, 2010

 

       2,272,597

 

 

          2,273

 

 

   1,096,712

 

 

    (1,316,707)

 

 

       (217,722)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Common stock issued for conversion of debt

 

 

 

 

 

 

 

 

 

 

 

 

 

 

  at $0.125 per share, August 2011

 

       2,500,000

 

 

          2,500

 

 

      307,500

 

 

                   -

 

 

        310,000

Net loss for the year ended

 

 

 

 

 

 

 

 

 

 

 

 

 

 

  December 31, 2011

 

                    -

 

 

                 -

 

 

                 -

 

 

       (105,774)

 

 

       (105,774)

Balance, December 31, 2011

 

       4,772,597

 

   

          4,773

 

   

   1,404,212

 

   

    (1,422,481)

 

   

         (13,496)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Common stock issued for conversion of debt

 

 

 

 

 

 

 

 

 

 

 

 

 

 

  at $0.001 per share, September 2012

 

       7,720,000

 

 

          7,720

 

 

        69,500

 

 

                   -

 

 

          77,220

Common stock issued for services

 

 

 

 

 

 

 

 

 

 

 

 

 

 

  at $0.01 per common share, September 2012

       1,200,000

 

 

          1,200

 

 

        10,800

 

 

                   -

 

 

          12,000

Net loss for the year ended

 

 

 

 

 

 

 

 

 

 

 

 

 

 

  December 31, 2012

 

                    -

 

 

                 -

 

 

                 -

 

 

       (104,424)

 

 

       (104,424)

Balance, December 31, 2012

 

     13,692,597

 

   

        13,693

 

   

   1,484,512

 

   

    (1,526,905)

 

   

         (28,700)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Net loss for the year ended

 

 

 

 

 

 

 

 

 

 

 

 

 

 

  December 31, 2013

 

                    -

 

 

                 -

 

 

                 -

 

 

         (54,207)

 

 

         (54,207)

Balance, December 31, 2013

 

     13,692,597

 

 $

        13,693

 

 $

   1,484,512

 

 $

    (1,581,112)

 

 $

         (82,907)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

7

**UPLIFT NUTRITION, INC.**

(A Development Stage Company)

Statements of Cash Flows

 

 

 

 

 

 

 

 

 

 

 

From Inception

 

 

 

 

 

 

 

 

 

 

on March 7,

 

 

 

 

For the Years Ended

 

2005 Through

 

 

 

 

December 31,

 

December 31,

 

 

 

 

2013

 

2012

 

2013

 

 

 

 

 

 

 

 

 

 

 (unaudited)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

OPERATING ACTIVITIES

 

 

 

 

 

 

 

 

 

Net loss

$

     (54,207)

 

$

       (104,424)

 

$

    (1,581,112)

Adjustments to reconcile loss

 

 

 

 

 

 

 

 

  to cash flows from operating activities

 

 

 

 

 

 

 

 

 

Depreciation and amortization

 

           909

 

 

           1,124

 

 

           28,617

 

Recovery of contingency accrual

 

               -

 

 

 -

 

 

             7,826

 

Provision for accounts receivable

 

               -

 

 

                  -

 

 

           12,480

 

Stock issued for services

 

               -

 

 

          12,000

 

 

         557,750

 

Loss on disposal of website

 

               -

 

 

                  -

 

 

             1,764

 

Inventory obsolescence

 

               -

 

 

                  -

 

 

           11,234

 

Loss on impairment

 

        1,711

 

 

                  -

 

 

             1,711

Changes in operating assets and liabilities

 

 

 

 

 

 

 

 

 

Inventory

 

           623

 

 

          21,551

 

 

         (11,347)

 

Accounts receivable

 

               -

 

 

                  -

 

 

         (12,480)

 

Accounts payable

 

     (17,031)

 

 

           9,002

 

 

           (7,398)

 

Accrued interest – related party

 

        3,165

 

 

           3,946

 

 

         138,627

 

 

Net Cash Provided by (Used

 

 

 

 

 

 

 

 

 

 

  in) Operating Activities

 

     (64,830)

 

 

         (56,801)

 

 

       (852,328)

 

 

 

 

 

 

 

 

 

 

 

 

INVESTING ACTIVITIES

 

 

 

 

 

 

 

 

 

Purchases of fixed assets

 

               -

 

 

                  -

 

 

           (3,296)

 

Payments for website development

 

               -

 

 

                  -

 

 

         (23,061)

 

Payments for indefinite-life intangible assets

 

               -

 

 

                  -

 

 

           (5,735)

 

 

Net Cash Used in Investing Activities

 

               -

 

 

                  -

 

 

         (32,092)

 

 

 

 

 

 

 

 

 

 

 

 

FINANCING ACTIVITIES

 

 

 

 

 

 

 

 

 

Bank overdraft

 

          (300)

 

 

          (2,874)

 

 

                    -

 

Proceeds from issuance of common stock

 

               -

 

 

                  -

 

 

             1,000

 

Shareholder contributions

 

               -

 

 

                  -

 

 

           42,441

 

Net advances from shareholders

 

      68,111

 

 

          59,675

 

 

         843,960

 

 

Net Cash Provided by Financing Activities

 

      67,811

 

 

          56,801

 

 

         887,401

 

 

 

 

 

 

 

 

 

 

 

 

NET INCREASE IN CASH

 

        2,981

 

 

                  -

 

 

             2,981

CASH AT BEGINNING OF PERIOD

 

               -

 

 

                  -

 

 

                    -

CASH AT END OF PERIOD

$

        2,981

 

$

                  -

 

$

             2,981

 

 

 

 

 

 

 

 

 

 

 

 

SUPPLEMENTAL CASH FLOW INFORMATION:

 

 

 

 

 

 

 

 

 

NON-CASH FINANCING ACTIVITIES:

 

 

 

 

 

 

 

 

 

 

Stock issued for conversion of debt

$

               -

 

 $

77,220

 

 $

         897,384

 

 

 

 

 

 

 

 

 

 

 

 

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

8

**UPLIFT NUTRITION, INC.**

 (A Development Stage Company)

Notes to the Financial Statements

December 31, 2013 and 2012

**Note 1 – Summary of Significant Accounting Policies**

Business and Basis of Presentation

Uplift Nutrition, Inc. (“the Company”), a Nevada corporation, is engaged in the business of manufacturing and distributing a nutritional supplement drink mix. The Company’s operations are based in Salt Lake City, Utah. The Company has not generated significant revenue from planned principal operations and is considered a development stage company as defined in FASB ASC 915-10. The Company has, at the present time, not paid any dividends and any dividends that may be paid in the future will depend upon the financial requirements of the Company and other relevant factors.

On June 2, 2006, the Company completed an acquisition with Nu Mineral Health, LLC (“NMH”), a Wyoming limited liability company organized on March 7, 2005 and engaged in the nutritional supplement and nutrition business. The acquisition was effected by the Company issuing 20,000,000 common stock shares to acquire all of the membership interests, accompanying assets and intellectual property of NMH. The merger was accounted for as a recapitalization of NMH with NMH being the accounting survivor and the operating entity. The accompanying financial statements reflect the operations of NMH, for all periods presented and the equity has been restated to reflect the 20,000,000 common stock shares issued in the recapitalization as though the common stock shares had been issued at the inception of NMH. The results of operations from June 2, 2006 of Uplift Nutrition, Inc. have been included in the accompanying financial statements.

Company’s Equity Ownership

During 2006, Uplift Holdings, LLC acquired 18,000,000 common shares of the Company from the former members of NMH making Uplift Holdings, LLC approximately a 74% owner of the Company.

Cash and Cash Equivalents

The Company considers all highly liquid debt instruments purchased with a maturity of three months or less to be cash equivalents.  

Inventory

Inventory is carried at the lower of cost or market, as determined on the first-in, first-out method and is periodically evaluated for obsolescence.  

Receivables

Accounts Receivable generally consists of trade receivables arising in the normal course of business.  The Company establishes an allowance for doubtful accounts that reflects the Company’s best estimate of probable losses inherent in the accounts receivable balances.  The Company determines the allowance based on known troubled accounts, historical experience, and other currently available information.  The balance of accounts receivable at December 31, 2013 and 2012 was $-0- .  

Website Costs

The Company has adopted the provisions of FASB ASC 350.  Costs incurred in the planning stage of a website are expensed while costs incurred in the development stage are capitalized and amortized over the estimated three-year life of the asset.  

Intangible Assets

Intangible assets consist of indefinite-life intangible assets which include patents and trademarks.  The Company accounts for indefinite-life intangible assets in accordance with FASB ASC 350 and accordingly reviews these assets at least annually for impairment.

9

**UPLIFT NUTRITION, INC.**

 (A Development Stage Company)

Notes to the Financial Statements

December 31, 2013 and 2012

**Note 1 – Summary of Significant Accounting Policies (Continued)**

Revenue Recognition

The Company recognizes revenue when rights and risk of ownership have passed to the customer, when there is persuasive evidence of an arrangement, product has been shipped or delivered to the customer, the right of return has expired, the price and terms are finalized, and collection of the resulting receivable is reasonably assured. Products are shipped FOB shipping point at which time title passes to the customer.   

The Company records revenue net of sales discounts, including coupons, sales incentives, and volume discounts. The Company accounts for product coupon incentives the later of 1) the date at which the related revenue is recognized or 2) the date at which the sales incentive is offered.   Coupons are recorded as a discount in revenue. Total discounts for the years ended December 31, 2013 and 2012 were $-0-.

Advertising Cost

Cost incurred in connection with advertising and marketing of the Company’s products are expensed as incurred. Such costs amounted to $1,096 and $1,360 for the years ended December 31, 2013 and 2012, respectively.

Research and Development Cost

The Company expenses research and development costs for the development of new products as incurred.  Such costs for the years ended December 31, 2013 and 2012 were $-0-.

Income Taxes

Prior to June 2, 2006, in lieu of corporate income taxes, the members of NMH were taxed on or allocated their proportionate share of the Company’s taxable income/loss.  Therefore, no deferred tax assets or liabilities, income tax payable or current and deferred tax expense or benefit for federal income taxes have been included in the financial statements for the period prior to June 2, 2006. The Company accounts for income taxes in accordance with FASB ASC 740-10. This statement requires an asset and liability approach for accounting for income taxes.

Loss Per Share

The Company calculates loss per share in accordance with FASB ASC 260.  Basic earnings/loss per common share are based on the weighted average number of common shares outstanding during each period.  Diluted earnings per common share are based on weighted average number of common shares outstanding during the period plus potentially dilutive common shares from common stock equivalents. The Company has no common stock equivalents for all periods presented.

Fair Value of Financial Instruments

On January 1, 2008, the Company adopted FASB ASC 820-10-50, “ *Fair Value Measurements.* ”  This guidance defines fair value, establishes a three-level valuation hierarchy for disclosures of fair value measurement and enhances disclosure requirements for fair value measures.  The three levels are defined as follows:

Level 1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets.

Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument.

Level 3 inputs to valuation methodology are unobservable and significant to the fair measurement.

The carrying amounts reported in the balance sheets for the cash and cash equivalents, receivables and current liabilities each qualify as financial instruments and are a reasonable estimate of fair value because of the short period of time between the origination of such instruments and their expected realization and their current market rate of interest.  

10

**UPLIFT NUTRITION, INC.**

 (A Development Stage Company)

Notes to the Financial Statements

December 31, 2013 and 2012

**Note 1 – Summary of significant Accounting Policies (continued)**

Accounting Estimates

The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosures of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimated.

Reclassifications

Certain prior period amounts have been reclassified to conform to the current period’s presentation.  The effect of these reclassifications had no impact on net losses, total assets, total liabilities, or stockholder’s deficit.

**Note 2 – Going Concern**

The accompanying financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America, which contemplate continuation of the Company as a going concern. However, the Company has sustained losses of $1,581,112 from March 7, 2005 (inception) through December 31, 2013 including a loss of $54,207 for the year ended December 31, 2013. The Company has recognized minimal revenue during its developmental stage (from March 7, 2005 (inception) through December 31, 2013), which raises substantial doubt about the Company’s ability to continue as a going concern.

In view of the matters described in the preceding paragraph, recoverability of a major portion of the recorded asset amounts shown in the accompanying consolidated balance sheet is dependent upon continued operations of the Company, which in turn is dependent upon the Company's ability to meet its current obligations on a continuing basis, to obtain financing, to acquire additional capital from investors, and to succeed in its future operations. The financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or amounts and classification of liabilities that might be necessary should the Company be unable to continue in existence.  The Company needs to obtain capital, either long-term debt or equity to continue the implementation of its overall business plan.  The Company plans on pursuing the additional capital necessary to continue its overall business plan.

**Note 3 – Related Party Transactions**

A shareholder of the Company made multiple advances and paid operating expenses on behalf of the Company to the Company beginning in the 2008 fiscal year and continuing through 2013.  The balance of these advances (net of repayments) was $81,811 and $13,700 at December 31, 2013 and 2012, respectively. The advances are unsecured, accrue interest at an annual rate of eight percent and are payable on demand. As of December 31, 2013 and 2012, the Company has accrued interest due on these notes in the amounts of $3,392 and $227, respectively.

**Note 4 – Inventory**

Inventory consists of the following:

 

 

December 31, 2013

 

December 31, 2012

Raw materials and supplies

 

$                                -

 

$                               -

Finished goods

 

113

 

736

Total inventory

 

$                           113

 

$                          736

During the 2012 fiscal year, old inventories totaling $22,210 were written off due to obsolescence.

11

**UPLIFT NUTRITION, INC.**

 (A Development Stage Company)

Notes to the Financial Statements

December 31, 2013 and 2012

**Note 5 – Intangible Assets**

Intangible assets consist of Trademark application costs totaling $6,593 as of December 31, 2013 and 2012 relating to nutritional supplements sold under the Active UpliftTM label.  These intangibles are amortized on a straight line basis over their estimated useful life of 10 years.  Accumulated amortization at December 31, 2013 and 2012 was $4,882 and $3,973, respectively. Trademarks were fully impaired during the year, due to the fact that they were not renewed, subsequent to the year end. Patents were $0.00, and accumulated amortization was $0.00 at December 31, 2013.

**Note 6 – Income Taxes**

The Financial Accounting Standards Board (FASB) has issued FASB ASC 740-10.  FASB ASC 740-10 clarifies the accounting for uncertainty in income taxes recognized in an enterprise's financial statements.  This standard requires a company to determine whether it is more likely than not that a tax position will be sustained will be sustained upon examination based upon the technical merits of the position.  If the more-likely-than- not threshold is met, a company must measure the tax position to determine the amount to recognize in the financial statements.  As a result of the implementation of this standard, the Company performed a review of its material tax positions in accordance with recognition and measurement standards established by FASB ASC 740-10.  

Deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carryforwards and deferred tax liabilities are recognized for taxable temporary differences.  Temporary differences are the differences between the reported amounts of assets and liabilities and their tax basis.  Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized.  Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.

At December 31, 2014 the Company had net operating loss carryforwards of approximately $536,651 that may be offset against future taxable income through 2034.  No tax benefits have been reported in the financial statements, because the potential tax benefits of the net operating loss carry forwards are offset by a valuation allowance of the same amount.

Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carryforwards for Federal income tax reporting purposes are subject to annual limitations.  Should a change in ownership occur, net operating loss carryforwards may be limited as to use in the future.

Net deferred tax assets consist of the following components as of December 31, 2013 and 2012:

 

          2013

 

            2012

Deferred tax assets:

 

 

 

NOL Carryover

$             (536,651)

 

$               (518,221)

  Common stock issued for services

185,381

 

185,381

Valuation allowance

531,270

 

332,840

 

 

 

 

Net deferred tax asset

$                            -

 

$                              -

The income tax provision differs from the amount of income tax determined by applying the U.S. federal and state income tax rates of 34% to pretax income from continuing operations for the years ended December 31, 2013 and 2012 due to the following:

 

2013

 

2012

Current Federal Tax

$                            -

 

$                              -

Current State Tax

-

 

-

Change in NOL Benefit

18,430

 

35,504

Valuation allowance

(18,430)

 

(35,504)

 

$                            -

 

$                              -

12

**UPLIFT NUTRITION, INC.**

 (A Development Stage Company)

Notes to the Financial Statements

December 31, 2013 and 2012

**Note 6 – Income Taxes (Continued)**

At December 31, 2013, the Company had no unrecognized tax benefits that, if recognized, would affect the effective tax rate.

The Company did not have any tax positions for which it is reasonably possible that the total amount of unrecognized tax benefits will significantly increase or decrease within the next twelve months.

The Company includes interest and penalties arising from the underpayment of income taxes in the consolidated statements of operations in the provision for income taxes.  As of December 31, 2013 and 2012, the Company had no accrued interest or penalties related to uncertain tax positions.

The tax years that remain subject to examination by major taxing jurisdictions are those for the years ended December 31, 2013, 2012 and 2011.

**Note 7 – Loss Per Share**

The following data shows the amounts used in computing loss per share and the effect on income and the weighted average number of shares of potential dilutive common stock for the years ended December 31,

 

 

2013

 

2012

Net loss (numerator)

 

$      (54,202)

 

$    (104,424)

Weighted average shares outstanding (denominator)

 

13,692,597

 

7,648,444

Basic and fully diluted net loss per share amount

 

$          (0.00)

 

$          (0.01)

For the years ended December 31, 2013 and 2012, the Company had no potentially dilutive common stock equivalents issued.

**Note 8 – Stockholders’ Equity**

As of December 31, 2013 the Company had 0 shares of $0.001 par value preferred stock issued and outstanding.

As of December 31, 2013 and 2012, the Company had 13,692,597 shares of $0.001 par value common stock issued and outstanding and an additional 329,501 shares held by the Transfer Agent in reserve to satisfy shares issued through a lost instrument bond, should the holder of an outstanding certificate for stock in the original merger submit his shares in trade for shares in Uplift Nutrition, Inc.

In December 2011 the Company affected a 1 for 20 reverse stock-split with respect to all shares of common stock outstanding. All references in the financial statements to common stock activity prior to December 2011 have been retroactively restated to reflect the effects of this reverse stock-split.   

In September 2012 the Company issued 7,720,000 shares of common stock in satisfaction of stockholder advances in the amount of $71,675 and associated accrued interest in the amount of $5,545 or $0.01 per share.   

In September 2012 the Company issued 1,200,000 shares of common stock for services valued at $12,000 or $0.01 per share.  

In November 2011 the Company authorized 10,000,000 shares of preferred stock. The Board of Directors has been given the authority to designate the rights and preferences relative to any preferred shares. As of this date, it has not done so.

13

**UPLIFT NUTRITION, INC.**

 (A Development Stage Company)

Notes to the Financial Statements

December 31, 2013 and 2012

**Note 8 – Stockholders’ Equity (Continued)**

In August 2011 the Company issued 2,500,000 shares of common stock in satisfaction of stockholder advances in the amount of $181,974 and associated accrued interest in the amount of $128,026 or $0.124 per share.   

In December 2010 the Company issued 875,000 shares of common stock in satisfaction of stockholder advances in the amount of $350,000 or $0.40 per share.   

In September 2010 the Company issued 159,250 shares of common stock in satisfaction of stockholder advances in the amount of $158,500 and associated accrued interest in the amount of $1,664 or $1.00 per share.  

During 2009 the Company issued 27,500 shares of common stock for services valued at $247,500 or $9.00 per share.

During 2007 the Company issued 2,500 shares of common stock for services valued at $20,000 or $8.00 per share.

During 2006, the Company issued 66,250 shares of common stock for services valued at $278,250 or $4.20 per share, of which 51,250 shares were issued to officers/directors of the Company.

In June 2006 the Company issued 142,097 shares of common stock as part of a stock offering.  

Member’s Contribution – Prior to NHM being acquired by Uplift Nutrition, Inc., the members contributed $10,511 and $31,930 during 2006 and 2005, respectively.

**Note 9 – Commitments and Contingencies**

Additional Unrecorded Common Stock Certificates ** – ** As a result of shareholders holding stock certificates that did not appear on the Company’s current shareholder list, the Company issued 9 common shares, which have been included in the 142,097 shares accounted for as issued in the stock offering transaction. While the Company has no reason to believe that any additional unrecorded certificates exist, the Company believes it is in the best interest of the shareholders to disclose the possible commitment.  Should any additional unrecorded shares be turned in, the Company will perform the necessary procedures to validate the new shareholder’s claim prior to issuing the shares.

**Note 10 – Recent Accounting Pronouncements**

The Company has reviewed accounting pronouncements issued during the past two years and have adopted any that are applicable to our company.  We have determined that none had a material impact on our financial position, results of operations, or cash flows for the years ended December 31, 2013 and 2012.  

**Note 11 – Subsequent Events**

On Febaruary 25, 2014 the Company issued 200,000 shares of common stock to an unrelated third party for services rendered.  The shares were valued at $0.01 per share, resulting in an aggregate expense of $2,000.

The Company has evaluated events occurring after the date of our accompanying balance sheets through the date the financial statement were filed.  The Company has not identified any material subsequent events requiring adjustment to our financial statements.

14

**PART IV**

**ITEM 15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES.**

  

The following Exhibits are filed as a part of this amended Annual Report on Form 10**–**K/A **:  **

 

 

Exhibit Number

Description

23.1

Consent of Douglas W. Morrill, CPA

31

Sarbanes-Oxley Section 302 Certification

32

Sarbanes-Oxley Section 906 Certification

* Summaries of all exhibits contained within this Annual Report are modified in their entirety by reference to the foregoing Exhibits.

15

**SIGNATURES**

In accordance with the provisions of the Securities and Exchange Act of 1934 and the rules and regulations promulgated thereunder, UPLIFT NUTRITION, INC., has duly caused this Annual Report on Form 10-K/A for its fiscal year ended December 31, 2013, to be signed on its behalf by the undersigned, thereunto duly authorized.

**UPLIFT NUTRITION, INC., Issuer**

*Date:*

*August 8, 2014*

 

*By:*

*/s/Gary C. Lewis*

 

 

 

 

*Gary C. Lewis*

 

 

 

 

*President, Chief Executive Officer and CFO (Principal Accounting and Financial Officer*

  

*Date:*

*August 8, 2014*

 

*By:*

*/s/ Gary C. Lewis*

 

 

 

 

*Gary C. Lewis*

 

 

 

 

*Chairman of the Board*

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