CannaPharmaRX (CPMD) 10-Q 31 Oct 13 2013 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 30, 2013	Oct. 31, 2013
Document and Entity Information [Abstract]	'	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	30-Sep-13	'
Entity Registrant Name	'GOLDEN DRAGON HOLDING CO.	'
Entity Central Index Key	'0001081938	'
Current Fiscal Year End Date	'--12-31	'
Document Fiscal Year Focus	'2013	'
Document Fiscal Period Focus	'Q3	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	2,384,407

BALANCE_SHEETS

BALANCE SHEETS (USD $)	Sep. 30, 2013	Dec. 31, 2012
CURRENT ASSETS	'	'
Cash and Cash Equivalents	'	$25
Total Current Assets	'	25
TOTAL ASSETS	'	25
CURRENT LIABILITIES	'	'
Accounts Payable	51,629	42,912
Accrued Expenses - Related Party	21,512	11,798
Related Party Loan	196,654	142,943
Total Current Liabilities	269,795	197,653
COMMITMENTS AND CONTINGENCIES (Note. 7)	'	'
STOCKHOLDERS' DEFICIT	'	'
Preferred Stock; $0.0001 par value, 10,000,000 shares authorized no shares issued and outstanding	'	'
Class A Common Stock; $0.0001 par value, 100,000,000, shares authorized as at September 30, 2013 and December 31, 2012, 2,384,407 shares issued and outstanding as at September 30, 2013 and December 31, 2012	239	239
Additional Paid In Capital	16,874,642	16,874,642
Accumulated Deficit (including $(269,896) and $ (197,728) respectively during the development stage)	-17,144,676	-17,072,509
Total Stockholders' (Deficit)	-269,795	-197,628
TOTAL LIABILITIES AND STOCKHOLDERS' (DEFICIT)	'	$25

BALANCE_SHEETS_Parenthetical

BALANCE SHEETS (Parenthetical) (USD $)	Sep. 30, 2013	Dec. 31, 2012
BALANCE SHEETS [Abstract]	'	'
Preferred Stock, par value per share	$0.00	$0.00
Preferred Stock, shares authorized	10,000,000	10,000,000
Preferred Stock, shares issued	0	0
Preferred Stock, shares outstanding	0	0
Class A Common Stock, par value per share	$0.00	$0.00
Class A Common Stock, shares authorized	100,000,000	100,000,000
Class A Common Stock, shares issued	2,384,407	2,384,407
Class A Common Stock, shares outstanding	2,384,407	2,384,407
Accumulated deficit	$269,896	$197,728

STATEMENTS_OF_OPERATIONS

STATEMENTS OF OPERATIONS (USD $)	3 Months Ended		9 Months Ended		33 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013
OPERATING EXPENSES	'	'	'	'	'
General & Administrative Expenses	$21,442	$20,972	$62,154	$71,358	$248,824
Total Operating Expenses	21,442	20,972	62,154	71,358	248,824
OPERATING LOSS	-21,442	-20,972	-62,154	-71,358	-248,824
Interest and Other Income / (Expenses) Net	-3,735	-2,318	-10,014	-5,833	-21,072
Loss before Income Taxes	-25,177	-23,290	-72,168	-77,191	-269,896
Provision for Income Taxes	'	'	'	'	'
NET LOSS	-25,177	-23,290	-72,168	-77,191	-269,896
Other Comprehensive Income / (loss), net of tax	'	'	'	'	'
COMPREHENSIVE LOSS	($25,177)	($23,290)	($72,168)	($77,191)	($269,896)
NET LOSS PER COMMON SHARE	'	'	'	'	'
Basic & Diluted	($0.01)	($0.01)	($0.03)	($0.03)	'
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING	'	'	'	'	'
Basic & Diluted	2,384,407	2,384,407	2,384,407	2,384,407	'

STATEMENT_OF_CASH_FLOWS

STATEMENT OF CASH FLOWS (USD $)	9 Months Ended		33 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013
CASH FLOW PROVIDED BY / (USED IN) OPERATING ACTIVITIES	'	'	'
NET PROFIT / (LOSS)	($72,168)	($77,191)	($269,896)
ADJUSTMENTS TO RECONCILE NET INCOME / (LOSS) TO NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES	'	'	'
Compensatory loan increases	45,000	45,000	165,000
CHANGES IN OPERATING ASSETS & LIABILITIES	'	'	'
Increase / (decrease) in Accounts Payable	8,718	17,551	52,231
Increase / (decrease) in Accrued Expenses - Related Party	9,714	5,833	20,913
Total Cash Flow provided by / (used in) Operating Activities	-8,736	-8,807	-31,752
CASH FLOW FROM INVESTING ACTIVITIES	'	'	'
Total Cash Flow provided by / (used in) Investing Activities	'	'	'
CASH FLOW FROM FINANCING ACTIVITIES	'	'	'
Increase in Related Party Loan	8,711	8,807	31,652
Total Cash Flow provided by / (used in) Financing Activities	8,711	8,807	31,652
NET INCREASE / (DECREASE) IN CASH & CASH EQUIVALENTS	-25	'	-100
Cash and Cash Equivalents at the beginning of the period	25	25	100
Cash and Cash Equivalents at the end of the period	'	25	'
NON-CASH INVESTING AND FINANCING ACTIVITIES	'	'	'
Related party loans	45,000	45,000	165,000
SUPPLEMENTAL SCHEDULE OF CASH FLOW INFORMATION	'	'	'
Cash paid for interest	'	'	'
Cash paid for income tax	'	'	'

STATEMENTS_OF_STOCKHOLDERS_DEF

STATEMENTS OF STOCKHOLDERS' DEFICIT (USD $)	Total	Class A Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]
Balance at Dec. 31, 2010	$100	$239	$16,874,642	($16,874,781)
Balance, shares at Dec. 31, 2010	'	2,384,407	'	'
Net loss	-98,067	'	'	-99,661
Balance at Dec. 31, 2011	-99,561	239	16,874,642	-17,072,509
Balance, shares at Dec. 31, 2011	'	2,384,407	'	'
Net loss	-46,991	'	'	-98,067
Balance at Dec. 31, 2012	-197,628	239	16,874,642	-17,072,509
Balance, shares at Dec. 31, 2012	'	2,384,407	'	'
Net loss	-72,168	'	'	-72,168
Balance at Sep. 30, 2013	($269,795)	$239	$16,874,642	($17,144,676)
Balance, shares at Sep. 30, 2013	'	2,384,407	'	'

NATURE_OF_OPERATIONS_AND_SIGNI

NATURE OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2013
NATURE OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES [Abstract]	'
NATURE OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES	'
	1.       NATURE OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES:
	Nature of Operations
	Business
	Golden Dragon Holding Co. ("Golden  Dragon,"  "We" or "Us") is a publicly quoted
	shell  company  seeking to create  value for our  shareholders  by merging  with
	another  entity with  experienced  management  and  opportunities  for growth in
	return for shares of our common stock.  No potential  merger  candidate has been
	identified at this time.
	We are a development stage enterprise in accordance with Accounting Codification
	Standard  ("ACS")  915  "Development  Stage  Entities."  We  have  been  in  the
	development stage since Inception (January 1, 2011).
	History
	Golden  Dragon  was  incorporated  in the State of  Delaware  in April 2010 as a
	wholly owned subsidiary of Concord  Ventures,  Inc.  ("Concord").  Concord was a
	publicly  quoted shell  company with no assets,  no operating  business or other
	source of income and liabilities in excess of $590,000.
	Merger of Concord
	In order for Concord to  re-domicile  in the State of Delaware from the State of
	Colorado,  on September 29, 2010,  Concord entered into an Agreement and Plan of
	Merger  ("the  Merger  Agreement")  with  one of   its  wholly  owned  subsidiary
	companies, CCVG, Inc. ("CCVG"). Under the terms of the Merger Agreement, Concord
	shares of common stock converted automatically to CCVG shares, without change or
	necessity to reissue. Also under the Merger Agreement, CCVG became the surviving
	company domiciled in Delaware.
	Reorganization into a Holding Company Structure
	Effective December 31, 2010,  pursuant to the Delaware Holding Company formation
	statute,  under  Delaware  General  Corporate Law (DGCL)  Section  251(g),  CCVG
	completed  an  Agreement  and Plan of Merger and  Reorganization  into a Holding
	Company ("the  Reorganization")  with CCAPS,  Inc.  ("CCAPS") and Golden Dragon,
	both  wholly-owned  subsidiaries  of CCVG. The  Reorganization  provided for the
	merger of CCVG with and into CCAPS,  with CCAPS being the surviving  corporation
	in that merger.  Contemporaneously  with CCVG's merger with and into CCAPS,  the
	shareholders of CCVG were converted into  shareholders of Golden Dragon on a one
	share for one share basis.
	As a result of this  reorganization  into a Holding  Company  structure,  Golden
	Dragon became the surviving  publicly  quoted parent holding company with CCAPS,
	the surviving  corporation  of the merger  between CCVG and CCAPS,  becoming the
	sole remaining wholly-owned subsidiary of Golden Dragon.
	The  Reorganization  has been  accounted for so as to reflect the fact that both
	CCVG  and  Golden  Dragon  were  under  common   control  at  the  date  of  the
	Reorganization,  similar  to a reverse  acquisition  of CCVG and its  subsidiary
	company, CCAPS, by Golden Dragon.
	Sale of CCAPS
	On December 31, 2010, Golden Dragon entered into a Share Purchase Agreement with
	an  unrelated  third  party.  Under the terms of the Share  Purchase  Agreement,
	Golden  Dragon  sold  100% of the  issued  and  outstanding  shares  of its sole
	remaining wholly owned subsidiary, CCAPS for $100 cash consideration, subject to
	its debts,  and issued 25,000  restricted  shares of Golden Dragon common stock,
	valued  at  $1,000,  to  CCAPS  pursuant  to the  terms  of the  Share  Purchase
	Agreement.  At the time of the sale,  CCAPS had no ongoing  operations or assets
	and outstanding liabilities of approximately $678,000.
	Following  the  merger  of CCVG with and into  CCAPS,  CCAPS,  as the  surviving
	corporation in that merger,  retained all outstanding liabilities of CCVG in the
	divestiture.
	As a result of the sale of 100% of the issued and  outstanding  shares of CCAPS,
	Golden Dragon,  the surviving  publicly quoted holding  company,  will no longer
	consolidate the liabilities of CCAPS or CCVG.
	Basis of Presentation:
	The  accompanying  unaudited  financial  statements  of Golden  Dragon have been
	prepared in accordance with generally accepted accounting principles for interim
	financial  information and with the  instructions to Form 10-Q and Article 10 of
	Regulation  S-X.  Accordingly,  they do not include all of the  information  and
	footnotes  required by generally  accepted  accounting  principles  for complete
financial  statements.  In our  opinion  the  financial  statements  include all
adjustments (consisting of normal recurring accruals) necessary in order to make
the financial statements not misleading. Operating results for the three and six
month periods ended  September  30, 2013 are not  necessarily  indicative of the
results  that may be expected for the year ended  December  31,  2013.  For more
complete financial  information,  these unaudited financial statements should be
read in  conjunction  with the audited  financial  statements for the year ended
December 31, 2012 included in our Form 10-K filed with the SEC.
Significant Accounting Policies:
Development  Stage Company - We are a development stage enterprise in accordance
with ACS 915 "Development Stage Entities." We have been in the development stage
since  Inception  (January  1,  2011).  Among  the  disclosures  required  as  a
development  stage company are that our financial  statements  are identified as
those of a development  stage  company,  and that the  statements of operations,
stockholders'  deficit and cash flows  disclose  activity  since the date of our
Inception (January 1, 2011) as a development stage company.
Use of Estimates -- The  preparation  of our financial  statements in conformity
with  generally  accepted  accounting  principles  requires  management  to make
estimates and  assumptions  that affect the amounts  reported in these financial
statements  and  accompanying  notes.  Actual  results  could  differ from those
estimates.  Due to  uncertainties  inherent  in the  estimation  process,  it is
possible that these estimates could be materially revised within the next year.
Cash and Cash  Equivalents  -- Cash and  cash  equivalents  consist  of cash and
highly  liquid debt  instruments  with  original  maturities  of less than three
months.
Property and  Equipment -- We owned no property and  equipment  during the three
and nine month periods  ended  September  30, 2013 or 2012 and  consequently  we
recorded no  depreciation  expense during the three and nine month periods ended
September 30, 2013 or 2012.
Deferred  Costs and Other --  Offering  costs  with  respect  to issue of common
stock,  warrants or options by us were initially  deferred and ultimately offset
against the proceeds from these equity transactions if successful or expensed if
the proposed equity  transaction is  unsuccessful.  We had no deferred costs and
other as at September 30, 2013 or 2012.
Impairment of Long-Lived  and  Intangible  Assets -- In the event that facts and
circumstances indicated that the cost of long-lived and intangible assets may be
impaired,  an evaluation of recoverability  was performed.  If an evaluation was
required, the estimated future undiscounted cash flows associated with the asset
were  compared to the asset's  carrying  amount to determine if a write-down  to
market value or discounted cash flow value was required.
Financial Instruments -- The estimated fair values for financial instruments was
determined  at  discrete  points in time based on relevant  market  information.
These  estimates  involved  uncertainties  and  could  not  be  determined  with
precision.  The  carrying  amounts  of notes  receivable,  accounts  receivable,
accounts payable and accrued liabilities  approximated fair value because of the
short-term  maturities  of these  instruments.  The fair value of notes  payable
approximated to their carrying value as generally their interest rates reflected
our effective annual borrowing rate.
Income Taxes -- We account for income taxes under the  liability  method,  which
requires  recognition  of deferred tax assets and  liabilities  for the expected
future tax  consequences  of events  that have been  included  in the  financial
statements  or  tax  returns.  Under  this  method,   deferred  tax  assets  and
liabilities  are  determined  based  on the  difference  between  the  financial
statements  and tax bases of assets and  liabilities  using enacted tax rates in
effect for the year in which the differences are expected to reverse.
Advertising costs -- Advertising costs are expensed as incurred.  No advertising
costs were incurred  during the three and nine month periods ended September 30,
2013 or 2012.
Comprehensive Income (Loss) -- Comprehensive income is defined as all changes in
stockholders'  equity (deficit),  exclusive of transactions with owners, such as
capital  investments.  Comprehensive income includes net income or loss, changes
in certain assets and liabilities  that are reported  directly in equity such as
translation  adjustments on investments in foreign  subsidiaries  and unrealized
gains (losses) on available-for-sale  securities.  From our Inception there were
no differences between our comprehensive loss and net loss.
Our  comprehensive  loss was  identical  to our net loss for the  three and nine
month periods ended September 30, 2013 and 2012.
Income  (Loss) Per Share -- Income  (loss) per share is presented in  accordance
with Accounting  Standards  Update ("ASU"),  Earning Per Share (Topic 260) which
requires the  presentation of both basic and diluted  earnings per share ("EPS")
on the  consolidated  income  statements.  Basic EPS would  exclude any dilutive
effects of options,  warrants and  convertible  securities  but does include the
restricted  shares  of common  stock  issued.  Diluted  EPS  would  reflect  the
potential  dilution that would occur if  securities of other  contracts to issue
common stock were exercised or converted to common stock. Basic EPS calculations
are  determined by dividing net income by the weighted  average number of shares
of common  stock  outstanding  during the year.  Diluted  EPS  calculations  are
determined  by  dividing  net income by the  weighted  average  number of common
shares and dilutive common share equivalents outstanding.
Basic and diluted EPS were  identical for the three and nine month periods ended
September  2013 and  2012 as we had no stock  options  or  warrants  outstanding
during those periods.
Stock-Based  Compensation  -- We have  adopted  ASC Topic 718,  "Accounting  for
Stock-Based  Compensation,"  which establishes a fair value method of accounting
for stock-based compensation plans. In accordance with guidance now incorporated
in ASC Topic 718, the cost of stock options and warrants issued to employees and
non-employees  is measured  on the grant date based on the fair value.  The fair
value is determined using the Black-Scholes  option pricing model. The resulting
amount is charged to expense on the straight-line basis over the period in which
we expect to receive the benefit,  which is generally  the vesting  period.  The
fair  value of stock  warrants  was  determined  at the date of grant  using the
Black-Scholes  option pricing  model.  The  Black-Scholes  option model requires
management to make various estimates and assumptions,  including  expected term,
expected volatility, risk-free rate, and dividend yield.
No stock based  compensation was issued or outstanding during the three and nine
month periods ending September 30, 2013 or 2012.
Business  Segments -- We believe that our  activities  during the three and nine
month periods ended September 30, 2013 and 2012 comprised a single segment.
Recently  Issued  Accounting  Pronouncements--  We have  reviewed  all  recently
issued, but not yet effective,  accounting pronouncements and do not believe the
future adoption of any such  pronouncements  may be expected to cause a material
impact on our financial condition or the results of our operations.

GOING_CONCERN_AND_LIQUIDITY

GOING CONCERN AND LIQUIDITY	9 Months Ended
	Sep. 30, 2013
GOING CONCERN AND LIQUIDITY [Abstract]	'
GOING CONCERN AND LIQUIDITY	'
	2.       GOING CONCERN AND LIQUIDITY:
	At September 30, 2013, we had no assets,  no operating  business or other source
	of income, outstanding liabilities totaling $269,795 and a stockholders' deficit
	of $269,795.
	In our  financial  statements  for the fiscal years ended  December 31, 2012 and
	2011, the Report of the Independent  Registered  Public Accounting Firm includes
	an explanatory  paragraph that describes  substantial doubt about our ability to
	continue as a going concern.
	Our unaudited financial statements for the three and nine months ended September
	30,  2013  and  2012  have  been  prepared  on  a  going  concern  basis,  which
	contemplates  the  realization of assets and the  settlement of liabilities  and
	commitments in the normal course of business.
	We had a working capital deficit of $269,795 and reported an accumulated deficit
	since Inception (January 1, 2011) of $269,896 as at September 30, 2013.
	It is our current  intention to seek to raise debt and, or, equity  financing to
	fund our  ongoing  operating  expenses  and  attempt  to  create  value  for our
	shareholders  by merging with another  entity with  experienced  management  and
	opportunities  for growth in return for shares of our common stock.  There is no
	assurance that this series of events will be satisfactorily completed.

ASSETS

ASSETS	9 Months Ended
	Sep. 30, 2013
ASSETS [Abstract]	'
ASSETS	'
	3.        ASSETS
	As at September 30, 2013, we had no assets.

ACCOUNTS_PAYABLE

ACCOUNTS PAYABLE	9 Months Ended
	Sep. 30, 2013
ACCOUNTS PAYABLE [Abstract]	'
ACCOUNTS PAYABLE	'
	4.       ACCOUNTS PAYABLE
	As at September 30, 2013, the balance of accounts payable principally represents
	legal and other professional fees payable.

ACCRUED_EXPENSES

ACCRUED EXPENSES	9 Months Ended
	Sep. 30, 2013
ACCRUED EXPENSES [Abstract]	'
ACCRUED EXPENSES	'
	5.       ACCRUED EXPENSES
	As at September 30, 2013, the balance of accrued expenses principally represents
	interest payable on our related party loan (See Note 6.).

RELATED_PARTY_LOANS

RELATED PARTY LOANS	9 Months Ended
	Sep. 30, 2013
RELATED PARTY LOAN [Abstract]	'
RELATED PARTY LOAN	'
	6.        RELATED PARTY LOAN
	As at September 30, 2013, the related party loan represents a loan made to us by
	Mr. David J. Cutler, our sole officer, a director and majority shareholder.  The
	loan is repayable on demand and at September  30, 2013,  the  principal  balance
	owed was $196,654 with accrued interest of $21,212.
	Interest is accrued on the loan at 8%.

COMMITMENTS

COMMITMENTS	9 Months Ended
	Sep. 30, 2013
COMMITMENTS [Abstract]	'
COMMITMENTS	'
	7.       COMMITMENTS:
	Capital and Operating Leases
	We had no capital or operating leases outstanding as at September 30, 2013.
	Litigation
	No legal  proceedings  are  currently  pending or  threatened to the best of our
	knowledge.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2013
RELATED PARTY TRANSACTIONS [Abstract]	'
RELATED PARTY TRANSACTIONS	'
	8.   RELATED PARTY TRANSACTIONS
	As at September 30, 2013, we owed Mr. Cutler,  our sole officer,  a director and
	majority shareholder, $196,654 with accrued interest of $21,212.
	During  the  three  and  nine  months  ended  September  30,  2013,  we  accrued
	respectively $15,000 (2012 - $15,000) and $45,000 (2012 - $45,000)  remuneration
	payable to Mr. Cutler,  one of our directors,  our sole officer and  controlling
	shareholder.

STOCKHOLDERS_DEFICIT

STOCKHOLDERS' DEFICIT	9 Months Ended
	Sep. 30, 2013
STOCKHOLDERS' DEFICIT [Abstract]	'
STOCKHOLDERS' DEFICIT	'
	9.       STOCKHOLDERS' DEFICIT:
	Preferred Stock
	We were  authorized,  without  further  action  by the  shareholders,  to  issue
	10,000,000  shares of one or more  series of  preferred  stock at a par value of
	$0.0001,  all of  which  is  nonvoting.  The  Board of  Directors  may,  without
	shareholder   approval,   determine  the  dividend  rates,   redemption  prices,
	preferences on liquidation or dissolution,  conversion rights, voting rights and
	any other preferences.
	No shares of  preferred  stock were issued or  outstanding  during the three and
	nine month periods ended September 30, 2013 and 2012.
	Common Stock
	We were  authorized  to issue  100,000,000  shares  of common  stock,  par value
	$0.0001 per share.
	On April 29, 2008, we held our annual meeting of  stockholders  at which meeting
	the majority of  stockholders  approved,  an up to 3 for 1 reverse  split of our
	shares of common stock. No such reverse split has been effected as yet.
	Recent Issuances
	No shares of our common  stock were  issued in the three and nine month  periods
	ended September 30, 2013 or 2012.
	Warrants
	No warrants were issued or  outstanding  during the three and nine month periods
	ended September 30, 2013 or 2012.
	Stock Options
	Effective March 19, 1999, we adopted a stock option plan (the "Plan").  The Plan
	provides for grants of incentive stock options,  nonqualified  stock options and
	restricted  stock to designated  employees,  officers,  directors,  advisors and
	independent contractors. The Plan authorized the issuance of up to 75,000 shares
	of Class A Common  Stock.  Under the  Plan,  the  exercise  price per share of a
	non-qualified  stock  option  must be equal to at least  50% of the fair  market
	value of the common stock at the grant date, and the exercise price per share of
	an  incentive  stock option must equal the fair market value of the common stock
	at the grant date.
	No stock  options  were  issued or  outstanding  during the three and nine month
	periods ended September 30, 2013 or 2012.

INCOME_TAXES

INCOME TAXES	9 Months Ended
	Sep. 30, 2013
INCOME TAXES [Abstract]	'
INCOME TAXES	'
	10.      INCOME TAXES
	We have had losses since our Inception (January 1, 2011), and therefore have not
	been subject to federal or state income taxes since our Inception.
	Following our  reorganization  into a holding company structure and the sales of
	our  subsidiary  company,  CCAPS,  we  disposed  of the  majority of our brought
	forward net operating losses.
	Consequently,  effective  September  30,  2013,  we had  NOLS  of  approximately
	$270,000, which expire in 2031 through 2033.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2013
SUBSEQUENT EVENTS [Abstract]	'
SUBSEQUENT EVENTS	'
	11.      SUBSEQUENT EVENTS
	We have evaluated  subsequent  events through October 31, 2013. Other than those
	set out above,  there have been no  subsequent  events  after June 30,  2013 for
	which disclosure is required.

NATURE_OF_OPERATIONS_AND_SIGNI1

NATURE OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES (Policy)	9 Months Ended
	Sep. 30, 2013
NATURE OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES [Abstract]	'
Development Stage Company	'
	Development  Stage Company - We are a development stage enterprise in accordance
	with ACS 915 "Development Stage Entities." We have been in the development stage
	since  Inception  (January  1,  2011).  Among  the  disclosures  required  as  a
	development  stage company are that our financial  statements  are identified as
	those of a development  stage  company,  and that the  statements of operations,
	stockholders'  deficit and cash flows  disclose  activity  since the date of our
	Inception (January 1, 2011) as a development stage company.
Use of Estimates	'
	Use of Estimates -- The  preparation  of our financial  statements in conformity
	with  generally  accepted  accounting  principles  requires  management  to make
	estimates and  assumptions  that affect the amounts  reported in these financial
	statements  and  accompanying  notes.  Actual  results  could  differ from those
	estimates.  Due to  uncertainties  inherent  in the  estimation  process,  it is
	possible that these estimates could be materially revised within the next year.
Cash and Cash Equivalents	'
	Cash and Cash  Equivalents  -- Cash and  cash  equivalents  consist  of cash and
	highly  liquid debt  instruments  with  original  maturities  of less than three
	months.
Property and Equipment	'
	Property and  Equipment -- We owned no property and  equipment  during the three
	and nine month periods  ended  September  30, 2013 or 2012 and  consequently  we
	recorded no  depreciation  expense during the three and nine month periods ended
	September 30, 2013 or 2012.
Deferred Cost and Other	'
	Deferred  Costs and Other --  Offering  costs  with  respect  to issue of common
	stock,  warrants or options by us were initially  deferred and ultimately offset
	against the proceeds from these equity transactions if successful or expensed if
	the proposed equity  transaction is  unsuccessful.  We had no deferred costs and
	other as at September 30, 2013 or 2012.
Impairment of Long-Lived and Intangible Assets	'
	Impairment of Long-Lived  and  Intangible  Assets -- In the event that facts and
	circumstances indicated that the cost of long-lived and intangible assets may be
	impaired,  an evaluation of recoverability  was performed.  If an evaluation was
	required, the estimated future undiscounted cash flows associated with the asset
	were  compared to the asset's  carrying  amount to determine if a write-down  to
	market value or discounted cash flow value was required.
Financial Instruments	'
	Financial Instruments -- The estimated fair values for financial instruments was
	determined  at  discrete  points in time based on relevant  market  information.
	These  estimates  involved  uncertainties  and  could  not  be  determined  with
	precision.  The  carrying  amounts  of notes  receivable,  accounts  receivable,
	accounts payable and accrued liabilities  approximated fair value because of the
	short-term  maturities  of these  instruments.  The fair value of notes  payable
	approximated to their carrying value as generally their interest rates reflected
	our effective annual borrowing rate.
Income Taxes	'
	Income Taxes -- We account for income taxes under the  liability  method,  which
	requires  recognition  of deferred tax assets and  liabilities  for the expected
	future tax  consequences  of events  that have been  included  in the  financial
	statements  or  tax  returns.  Under  this  method,   deferred  tax  assets  and
	liabilities  are  determined  based  on the  difference  between  the  financial
	statements  and tax bases of assets and  liabilities  using enacted tax rates in
	effect for the year in which the differences are expected to reverse.
Advertising cost	'
	Advertising costs -- Advertising costs are expensed as incurred.  No advertising
	costs were incurred  during the three and nine month periods ended September 30,
	2013 or 2012.
Comprehensive Income (Loss)	'
	Comprehensive Income (Loss) -- Comprehensive income is defined as all changes in
	stockholders'  equity (deficit),  exclusive of transactions with owners, such as
	capital  investments.  Comprehensive income includes net income or loss, changes
	in certain assets and liabilities  that are reported  directly in equity such as
	translation  adjustments on investments in foreign  subsidiaries  and unrealized
	gains (losses) on available-for-sale  securities.  From our Inception there were
	no differences between our comprehensive loss and net loss.
	Our  comprehensive  loss was  identical  to our net loss for the  three and nine
	month periods ended September 30, 2013 and 2012.
Income (Loss) Per Share	'
	Income  (Loss) Per Share -- Income  (loss) per share is presented in  accordance
	with Accounting  Standards  Update ("ASU"),  Earning Per Share (Topic 260) which
	requires the  presentation of both basic and diluted  earnings per share ("EPS")
	on the  consolidated  income  statements.  Basic EPS would  exclude any dilutive
	effects of options,  warrants and  convertible  securities  but does include the
	restricted  shares  of common  stock  issued.  Diluted  EPS  would  reflect  the
	potential  dilution that would occur if  securities of other  contracts to issue
	common stock were exercised or converted to common stock. Basic EPS calculations
	are  determined by dividing net income by the weighted  average number of shares
	of common  stock  outstanding  during the year.  Diluted  EPS  calculations  are
	determined  by  dividing  net income by the  weighted  average  number of common
	shares and dilutive common share equivalents outstanding.
	Basic and diluted EPS were  identical for the three and nine month periods ended
	September  2013 and  2012 as we had no stock  options  or  warrants  outstanding
	during those periods.
Stock-Based Compensation	'
	Stock-Based  Compensation  -- We have  adopted  ASC Topic 718,  "Accounting  for
	Stock-Based  Compensation,"  which establishes a fair value method of accounting
	for stock-based compensation plans. In accordance with guidance now incorporated
	in ASC Topic 718, the cost of stock options and warrants issued to employees and
	non-employees  is measured  on the grant date based on the fair value.  The fair
	value is determined using the Black-Scholes  option pricing model. The resulting
	amount is charged to expense on the straight-line basis over the period in which
	we expect to receive the benefit,  which is generally  the vesting  period.  The
	fair  value of stock  warrants  was  determined  at the date of grant  using the
	Black-Scholes  option pricing  model.  The  Black-Scholes  option model requires
	management to make various estimates and assumptions,  including  expected term,
	expected volatility, risk-free rate, and dividend yield.
	No stock based  compensation was issued or outstanding during the three and nine
	month periods ending September 30, 2013 or 2012.
Business Segments	'
	Business  Segments -- We believe that our  activities  during the three and nine
	month periods ended September 30, 2013 and 2012 comprised a single segment.
Recently Issued Accounting Pronouncements	'
	Recently  Issued  Accounting  Pronouncements--  We have  reviewed  all  recently
	issued, but not yet effective,  accounting pronouncements and do not believe the
	future adoption of any such  pronouncements  may be expected to cause a material
	impact on our financial condition or the results of our operations.

NATURE_OF_OPERATIONS_AND_SIGNI2

NATURE OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)	Apr. 30, 2010	Dec. 31, 2010
	Concord [Member]	CCAPS [Member]
Nature of Operations [Line Items]	'	'
Ownership percentage sold	'	100.00%
Consideration received from sale of stock	'	$100
Stock issued	'	25,000
Stock issued, value	'	1,000
Liabilities	$590,000	$678,000

GOING_CONCERN_AND_LIQUIDITY_De

GOING CONCERN AND LIQUIDITY (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
GOING CONCERN AND LIQUIDITY [Abstract]	'	'	'	'
Assets	'	$25	'	'
Liabilities	269,795	197,653	'	'
Stockholders' deficit	-269,795	-197,628	-99,561	100
Working capital deficit	-269,795	'	'	'
Accumulated deficit	$269,896	$197,728	'	'

RELATED_PARTY_LOANS_Details

RELATED PARTY LOANS (Details) (USD $)	9 Months Ended
	Sep. 30, 2013	Dec. 31, 2012
RELATED PARTY TRANSACTIONS [Abstract]	'	'
Related Party Loan	$196,654	$142,943
Interest	$21,212	'
Interest rate	8.00%	'

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
RELATED PARTY TRANSACTIONS [Abstract]	'	'	'	'
Due to related party	$196,654	'	$196,654	'
Interest	21,212	'	21,212	'
Related party loan	$15,000	$15,000	$45,000	$45,000

STOCKHOLDERS_DEFICIT_Details

STOCKHOLDERS' DEFICIT (Details) (USD $)	9 Months Ended
	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2012
STOCKHOLDERS' DEFICIT [Abstract]	'	'	'
Preferred Stock, shares authorized	10,000,000	10,000,000	'
Preferred Stock, par value per share	$0.00	$0.00	'
Preferred Stock, shares issued	0	0	'
Preferred Stock, shares outstanding	0	0	'
Class A Common Stock, shares authorized	100,000,000	100,000,000	'
Class A Common Stock, par value per share	$0.00	$0.00	'
Reverse stock split ratio	3	'	'
Common stock issued during the period	0	'	'
Warrants, issued and outstanding	'	'	'
Stock option plan, shares authorized	75,000	'	'
Stock option plan, minimum exercise price as a percentage of fair market value	50.00%	'	'
Options, issued and outstanding	'	'	'

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	Sep. 30, 2013
INCOME TAXES [Abstract]	'
Net operating loss carry forwards	$270,000