| Document and Entity Information (USD $) | 12 Months Ended | |
| Dec. 31, 2013 | Apr. 15, 2014 | |
| Document and Entity Information: | ' | ' |
| Entity Registrant Name | 'Westgate Acquisitions Corp | ' |
| Document Type | '10-K | ' |
| Document Period End Date | 31-Dec-13 | ' |
| Amendment Flag | 'false | ' |
| Entity Central Index Key | '0001099568 | ' |
| Current Fiscal Year End Date | '--12-31 | ' |
| Entity Common Stock, Shares Outstanding | ' | 6,000,000 |
| Entity Public Float | ' | $6,000,000 |
| Entity Filer Category | 'Smaller Reporting Company | ' |
| Entity Current Reporting Status | 'No | ' |
| Entity Voluntary Filers | 'No | ' |
| Entity Well-known Seasoned Issuer | 'No | ' |
| Document Fiscal Year Focus | '2013 | ' |
| Document Fiscal Period Focus | 'FY | ' |
| Balance Sheets (USD $) | Dec. 31, 2013 | Dec. 31, 2012 |
| ASSETS | ' | ' |
| Cash | $25,021 | ' |
| Total Current Assets | 25,021 | ' |
| TOTAL ASSETS | 25,021 | ' |
| Accounts payable | 12,793 | 10,500 |
| Accrued interest - related party | 29,263 | 21,567 |
| Note payable - related party | 99,886 | 66,816 |
| Total Current Liabilities | 141,942 | 98,883 |
| Common stock; 20,000,000 shares authorized,at $0.00001 par value, 6,000,000 and 5,000,000 shares issued and outstanding, respectively | 60 | 50 |
| Additional paid-in capital | 41,657 | 35,650 |
| Deficit accumulated during the development stage | -158,638 | -134,583 |
| Total Stockholders' Deficit | -116,921 | -116,921 |
| TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT | $25,021 | ' |
| Statements of Operations (USD $) | 12 Months Ended | 172 Months Ended | |
| Dec. 31, 2013 | Dec. 31, 2012 | Dec. 31, 2013 | |
| REVENUES | ' | ' | ' |
| General and administrative | $25,937 | $18,401 | $138,953 |
| Total Expenses | 25,937 | 18,401 | 138,953 |
| LOSS FROM OPERATIONS | -25,937 | -18,401 | -138,953 |
| Impairment of mining claims | -17 | ' | -17 |
| Gain on forgiveness of debt | 9,595 | ' | 9,595 |
| Interest expense | -7,696 | -6,298 | -29,263 |
| Total Other Expenses | 1,882 | -6,298 | -19,685 |
| LOSS BEFORE INCOME TAXES | -24,055 | -24,699 | -158,638 |
| PROFIT LOSS | ($24,055) | ($24,699) | ($158,638) |
| BASIC AND DILUTED LOSS PER SHARE | $0 | $0 | ' |
| BASIC AND DILUTED WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING | $5,049,315 | $18,287,671 | ' |
| Statements of Stockholders' Equity (USD $) | Common stock | Additional Paid In Capital | Accumulated Deficit | Total |
| Stockholders' Equity, beginning balance at Dec. 31, 2006 | $300 | $2,400 | ($9,773) | ($7,073) |
| NET LOSS at Dec. 31, 2006 | ' | ' | -5,853 | -5,853 |
| Balance common shares, beginning balance at Dec. 31, 2006 | 30,000,000 | ' | ' | 30,000,000 |
| Contribution of services, value | ' | 3,000 | ' | 3,000 |
| Stockholders' Equity, ending balance at Dec. 31, 2007 | 300 | 5,400 | -16,255 | -10,555 |
| NET LOSS at Dec. 31, 2007 | ' | ' | -6,482 | -6,482 |
| Balance common shares, ending balance at Dec. 31, 2007 | 30,000,000 | ' | ' | 30,000,000 |
| Stockholders' Equity, beginning balance at Sep. 07, 1999 | ' | ' | ' | ' |
| Common stock issued for cash, value | 300 | 200 | ' | 500 |
| Common stock issued for cash, shares | 30,000,000 | ' | ' | 30,000,000 |
| Stockholders' Equity, ending balance at Dec. 31, 1999 | 300 | 200 | ' | 500 |
| Balance common shares, ending balance at Dec. 31, 1999 | 30,000,000 | ' | ' | 30,000,000 |
| Stockholders' Equity, beginning balance at Dec. 31, 2004 | 300 | 200 | -3,320 | -2,820 |
| NET LOSS at Dec. 31, 2004 | ' | ' | -3,320 | -3,320 |
| Balance common shares, beginning balance at Dec. 31, 2004 | 30,000,000 | ' | ' | 30,000,000 |
| Contribution of services, value | ' | 500 | ' | 500 |
| Stockholders' Equity, ending balance at Dec. 31, 2005 | 300 | 700 | -3,920 | -2,920 |
| NET LOSS at Dec. 31, 2005 | ' | ' | -600 | -600 |
| Balance common shares, ending balance at Dec. 31, 2005 | 30,000,000 | ' | ' | 30,000,000 |
| Contribution of services, value | ' | 1,700 | ' | 1,700 |
| Stockholders' Equity, ending balance at Dec. 31, 2006 | 300 | 2,400 | -9,773 | -7,073 |
| NET LOSS at Dec. 31, 2006 | ' | ' | -5,853 | -5,853 |
| Balance common shares, ending balance at Dec. 31, 2006 | 30,000,000 | ' | ' | 30,000,000 |
| Stockholders' Equity, beginning balance at Dec. 31, 2008 | 300 | 11,400 | -38,480 | -26,780 |
| NET LOSS at Dec. 31, 2008 | ' | ' | -22,225 | -22,225 |
| Balance common shares, beginning balance at Dec. 31, 2008 | 30,000,000 | ' | ' | 30,000,000 |
| Contribution of services, value | ' | 6,000 | ' | 6,000 |
| Stockholders' Equity, ending balance at Dec. 31, 2009 | 300 | 17,400 | -61,857 | -44,157 |
| NET LOSS at Dec. 31, 2009 | ' | ' | -23,377 | -23,377 |
| Balance common shares, ending balance at Dec. 31, 2009 | 30,000,000 | ' | ' | 30,000,000 |
| Contribution of services, value | ' | 6,000 | ' | 6,000 |
| Stockholders' Equity, ending balance at Dec. 31, 2010 | 300 | 23,400 | -86,890 | -63,190 |
| NET LOSS at Dec. 31, 2010 | ' | ' | -25,033 | -25,033 |
| Balance common shares, ending balance at Dec. 31, 2010 | 30,000,000 | ' | ' | 30,000,000 |
| Stockholders' Equity, beginning balance at Dec. 31, 2007 | 300 | 5,400 | -16,255 | -10,555 |
| NET LOSS at Dec. 31, 2007 | ' | ' | -6,482 | -6,482 |
| Balance common shares, beginning balance at Dec. 31, 2007 | 30,000,000 | ' | ' | 30,000,000 |
| Contribution of services, value | ' | 6,000 | ' | 6,000 |
| Stockholders' Equity, ending balance at Dec. 31, 2008 | 300 | 11,400 | -38,480 | -26,780 |
| NET LOSS at Dec. 31, 2008 | ' | ' | -22,225 | -22,225 |
| Balance common shares, ending balance at Dec. 31, 2008 | 30,000,000 | ' | ' | 30,000,000 |
| Stockholders' Equity, beginning balance at Dec. 31, 2010 | 300 | 23,400 | -86,890 | -63,190 |
| NET LOSS at Dec. 31, 2010 | ' | ' | -25,033 | -25,033 |
| Balance common shares, beginning balance at Dec. 31, 2010 | 30,000,000 | ' | ' | 30,000,000 |
| Contribution of services, value | ' | 6,000 | ' | 6,000 |
| Stockholders' Equity, ending balance at Dec. 31, 2011 | 300 | 29,400 | -109,884 | -80,184 |
| NET LOSS at Dec. 31, 2011 | ' | ' | -22,994 | -22,994 |
| Balance common shares, ending balance at Dec. 31, 2011 | 30,000,000 | ' | ' | 30,000,000 |
| Cancellation of shares, value | -25,000,000 | ' | ' | -25,000,000 |
| Cancellation of shares, shares | -250 | 250 | ' | ' |
| Common shares issued for mining claims, value | 10 | 7 | ' | 17 |
| Common shares issued for mining claims, shares | 1,000,000 | ' | ' | 1,000,000 |
| Contribution of services, value | ' | 6,000 | ' | 6,000 |
| Stockholders' Equity, ending balance at Dec. 31, 2012 | 60 | 41,657 | -158,638 | -116,921 |
| NET LOSS at Dec. 31, 2012 | ' | ' | ($24,055) | ($24,055) |
| Balance common shares, ending balance at Dec. 31, 2012 | 6,000,000 | ' | ' | 6,000,000 |
| Statements of Cash Flows (USD $) | 12 Months Ended | 172 Months Ended | |
| Dec. 31, 2013 | Dec. 31, 2012 | Dec. 31, 2013 | |
| CASH FLOWS FROM OPERATING ACTIVITIES | ' | ' | ' |
| Net Income (Loss) | ($24,055) | ($24,699) | ($158,638) |
| Services contributed by shareholders | 6,000 | 6,000 | 41,200 |
| Expenses paid on Company's behalf by a related party | 8,000 | 8,588 | 74,816 |
| Impairment of mining claims | 17 | ' | 17 |
| Change in accrued interest - related party | 7,696 | 6,298 | 29,263 |
| Change in accounts payable | 2,293 | 3,813 | 12,793 |
| Net Cash Used in Operating Activities | -49 | ' | -549 |
| Proceeds from note payable - related party | 25,070 | ' | 25,070 |
| Common stock issued for cash | ' | ' | 500 |
| Net Cash Provided by Financing Activities | 25,070 | ' | 25,570 |
| NET INCREASE IN CASH | 25,021 | ' | 25,021 |
| CASH AT END OF PERIOD | $25,021 | ' | $25,021 |
| 1. Summary of Significant Accounting Policies | 12 Months Ended | |||
| Dec. 31, 2013 | ||||
| Notes | ' | |||
| 1. Summary of Significant Accounting Policies | ' | |||
| 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | ||||
| Nature of Business | ||||
| Westgate Acquisitions Corporation (The Company) was organized on September 8, 1999, under the laws of the State of Delaware. The Company is a development stage company and has not commenced principle operations as of the balance sheet date. | ||||
| 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 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. | ||||
| Basic Loss per Common Share | ||||
| Basic loss per share is calculated by dividing the Company’s net loss applicable to common shareholders by the weighted average number of common shares during the period. Diluted earnings per share is calculated by dividing the Company’s net income 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 for any potentially dilutive debt or equity. There are no such common stock equivalents outstanding as of December 31, 2013 and 2012. | ||||
| Dividends | ||||
| The Company has not adopted any policy regarding payment of dividends. No dividends have been paid during any of the periods shown. | ||||
| Comprehensive Income | ||||
| The Company has no component of other comprehensive income. Accordingly, net income equals comprehensive income for the period ended December 31, 2013 and 2012 | ||||
| Advertising Costs | ||||
| The Company’s policy regarding advertising is to expense advertising when incurred. The Company had not incurred any advertising expense as of December 31, 2013 and 2012. | ||||
| Cash and Cash Equivalents | ||||
| For purposes of the Statement of Cash Flows, the Company considers all highly liquid instruments purchased with a maturity of three months or less to be cash equivalents to the extent the funds are not being held for investment purposes. | ||||
| Impairment of Long-Lived Assets | ||||
| The Company reviews and evaluates long-lived assets for impairment when events or changes in circumstances indicate that the related carrying amounts may not be recoverable. The assets are subject to impairment consideration under ASC 360-10-35-17 if events or circumstances indicate that their carrying amounts might not be recoverable. When the Company determines that an impairment analysis should be done, the analysis will be performed using rules of ASC 930-360-35, Asset Impairment, and 360-10-15-3 through 15-5, Impairment or Disposal of Long-Lived Assets. | ||||
| Income Taxes | ||||
| The Company provides for income taxes under ASC 740, Accounting for Income Taxes. ASC 740 requires the use of an asset and liability approach in accounting for income taxes. Deferred tax assets and liabilities are recorded based on the differences between the financial statement and tax bases of assets and liabilities and the tax rates in effect when these differences are expected to reverse. The Company’s predecessor operates as entity exempt from Federal and State income taxes. | ||||
| 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) | ||||
| Income Taxes (Continued) | ||||
| ASC 740 requires the reduction of deferred tax assets by a valuation allowance if, based on the weight of available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized. | ||||
| The provision for income taxes differs from the amounts which would be provided by applying the statutory federal income tax rate of 39% to net the loss before provision for income taxes for the following reasons: | ||||
| 31-Dec-13 | 31-Dec-12 | |||
| Income tax expense at statutory rate | $ (9,381) | $ (9,633) | ||
| Contributed services | 2,340 | 2,340 | ||
| Impairment of mining claims | 7 | - | ||
| Change in valuation allowance | 7,035 | 7,293 | ||
| Income tax expense per books | $ - | $ - | ||
| Net deferred tax assets consist of the following components as of: | ||||
| 31-Dec-13 | 31-Dec-12 | |||
| NOL carryover | $ (62,319) | $ (52,382) | ||
| Contributed capital | 16,068 | 13,728 | ||
| Impairment of mining claims | 7 | - | ||
| Change in valuation allowance | 45,689 | 38,654 | ||
| Net deferred tax asset | $ - | $ - | ||
| Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carry forwards of $62,319 for federal income tax reporting purposes are subject to annual limitations. When a change in ownership occurs, net operating loss carry forwards may be limited as to use in future years. | ||||
| Accounting Basis | ||||
| The basis is accounting principles generally accepted in the United States of America. The Company has adopted a December 31 fiscal year-end. | ||||
| Stock-Based Compensation. | ||||
| As of December 31, 2013, the Company has not issued any share-based payments to its employees. | ||||
| The Company adopted ASC 718 effective January 1, 2006 using the modified prospective method. Under this transition method, stock compensation expense includes compensation expense for all stock-based compensation awards granted on or after January 1, 2006, based on the grant-date fair value estimated in accordance with the provisions of ASC 718. As of December 31, 2013 the Company had not recorded any stock-based compensation expense. | ||||
| Recent Accounting Pronouncements | ||||
| The Company has evaluated recent accounting pronouncements and their adoption has not had nor is not expected to have a material impact on the Company’s financial position or statements. | ||||
| 2. Going Concern | 12 Months Ended |
| Dec. 31, 2013 | |
| Notes | ' |
| 2. Going Concern | ' |
| 2. GOING CONCERN | |
| The accompanying financial statements have been prepared in conformity with generally accepted accounting principle, which contemplate continuation of the Company as a going concern. However, the Company has an accumulated deficit of $158,638 as of December 31, 2013. The Company currently has limited liquidity, and has not completed its efforts to establish a stabilized source of revenues sufficient to cover operating costs over an extended period of time. | |
| Management anticipates that the Company will be dependent, for the near future, on additional investment capital to fund operating expenses The Company intends to position itself so that it may be able to raise additional funds through the capital markets. In light of management’s efforts, there are no assurances that the Company will be successful in this or any of its endeavors or become financially viable and continue as a going concern. |
| 3. Note Payable-related Party | 12 Months Ended |
| Dec. 31, 2013 | |
| Notes | ' |
| 3. Note Payable-related Party | ' |
| 3. NOTE PAYABLE-RELATED PARTY | |
| As of December 31, 2013 and 2012, the Company had a note payable to a shareholder of $99,886 and $66,816, respectively. The note payable is unsecured, accrues interest at 10% per annum and is due upon demand. As of December 31, 2013 and 2012, the Company owes $29,263 and $21,567 of accrued interest to the related party, respectively. |
| 4. Contributed Services | 12 Months Ended |
| Dec. 31, 2013 | |
| Notes | ' |
| 4. Contributed Services | ' |
| 4. CONTRIBUTED SERVICES | |
| During the years ended December 31, 2013 and 2012, a related-party has contributed various administrative services to the Company. These services include basic management and accounting services, and utilization of office space and equipment. These services have been valued at $6,000 for each of the years ended December 31, 2013 and 2012. |
| 5. Significant Events | 12 Months Ended |
| Dec. 31, 2013 | |
| Notes | ' |
| 5. Significant Events | ' |
| 5. SIGNIFICANT EVENTS | |
| Pursuant to an agreement to acquire certain mining claims dated July 13, 2012, certain shareholders agreed to contribute 25,000,000 post-split (1,250,000 pre-split) shares of the Company’s common stock back to the Company, which the Company then cancelled. In addition, the Company authorized and consummated a forward stock-split of the Company’s issued and outstanding shares on twenty (20) shares to one (1) share basis. All references to common stock in these financial statements have been retroactively restated to incorporate the effect of this stock-split. In addition to the cancellation of shares and the forward stock-split, the Company authorized the issuance of 1,000,000 post-split common shares as consideration of the claims to be acquired. The claims are located in Socorro County, New Mexico. | |
| On December 12, 2013 the purchase of the mining claims was consummated and the Company formally issued and released the 1,000,000 shares of common stock. The mining claims were valued at the most recent cash sale price of the Company’s common stock of $0.00002 per share, resulting in a total value of $17. On December 31, 2013 the Company determined indicators of impairment existed, and based on its cash flows assessment on that date, determined an impairment loss should be recorded in the amount of $17. |
| 6. Subsequent Events | 12 Months Ended |
| Dec. 31, 2013 | |
| Notes | ' |
| 6. Subsequent Events | ' |
| 6. SUBSEQUENT EVENTS | |
| In accordance with SFAS 165 Company management reviewed all material events through the date of this report and there are no material subsequent events to report. |
