Rokk3r (ROKK) 10-K 25 Mar 14 2013 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2013	Feb. 03, 2014
Document and Entity Information	'	'
Entity Registrant Name	'Eight Dragons Co.	'
Document Type	'10-K	'
Document Period End Date	31-Dec-13	'
Amendment Flag	'false	'
Entity Central Index Key	'0001100778	'
Current Fiscal Year End Date	'--12-31	'
Entity Common Stock, Shares Outstanding	'	362,200
Entity Filer Category	'Smaller Reporting Company	'
Entity Current Reporting Status	'Yes	'
Entity Voluntary Filers	'No	'
Entity Well-known Seasoned Issuer	'No	'
Document Fiscal Year Focus	'2013	'
Document Fiscal Period Focus	'FY	'
Entity Public Float	'	$57,360

BALANCE_SHEETS

BALANCE SHEETS (USD $)	Dec. 31, 2013	Dec. 31, 2012
Current Assets	'	'
Cash on hand and in bank	$2,568	$2,606
Total Current Assets	2,568	2,606
Total Assets	2,568	2,606
Current Liabilities	'	'
Accounts payable - trade	0	2,200
Notes payable to controlling stockholder	885,550	874,550
Accrued interest payable to controlling stockholder	554,801	466,800
Total Current Liabilities	1,440,351	1,343,550
Long-Term Liabilities	0	0
Total Liabilities	1,440,351	1,343,550
Commitments and Contingencies	'	'
Shareholders' Equity (Deficit)	'	'
Preferred stock - $0.0001 par value.50,000,000 shares authorized None issued and outstanding	0	0
Common stock - $0.0001 par value.100,000,000 shares authorized.362,200 shares issued and outstanding, respectively	36	36
Additional paid-in capital	31,690,302	31,690,302
Accumulated deficit	-33,128,121	-33,031,282
Total Shareholders' Equity (Deficit)	-1,437,783	-1,340,944
Total Liabilities and Shareholders' Equity	$2,568	$2,606

BALANCE_SHEETS_PARENTHETICALS

BALANCE SHEETS PARENTHETICALS (USD $)	Dec. 31, 2013	Dec. 31, 2012
Parentheticals	'	'
Preferred Stock, par value	$0.00	$0.00
Preferred Stock, shares authorized	50,000,000	50,000,000
Common Stock, par value	$0.00	$0.00
Common Stock, shares authorized	100,000,000	100,000,000
Common Stock, shares issued	362,200	362,200
Common Stock, shares outstanding	362,200	362,200

STATEMENTS_OF_OPERATIONS_AND_C

STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Revenue:	'	'
Revenues	$0	$0
Expenses	'	'
General and administrative expenses	8,838	12,012
Loss from operations	-8,838	-12,012
Other Income (Expense)	'	'
Interest expense	-88,001	-87,794
Loss before provision for income taxes	-88,001	-99,806
Provision for income taxes	0	0
Net Loss	-96,839	-99,806
Other Comprehensive Income	0	0
Comprehensive Loss	($96,839)	($99,806)
Earnings per share of common stock outstanding computed on net loss basic and fully diluted	($0.27)	($0.28)
Weighted-average number of shares outstanding basic and fully diluted	362,200	362,200

STATEMENT_OF_CHANGES_IN_SHAREH

STATEMENT OF CHANGES IN SHAREHOLDERS' EQUITY (USD $)	Common Stock Shares	Common Stock Amount	Additional Paid - in Capital	Accumulated Deficit	Total
				USD ($)	USD ($)
Balances at Jan. 01, 2012	362,200	36	31,690,302	-32,931,476	-1,241,138
Net loss for the year	'	'	'	($99,806)	($99,806)
Balances at Dec. 31, 2012	362,200	36	31,690,302	-33,031,282	-1,340,944
Net loss for the year,	'	'	'	($96,839)	($96,839)
Balances at Dec. 31, 2013	362,200	36	31,690,302	-33,128,121	-1,437,783

STATEMENTS_OF_CASH_FLOWS

STATEMENTS OF CASH FLOWS (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Cash Flows from Operating Activities	'	'
Net loss for the period	($96,839)	($99,806)
Adjustments to reconcile net loss to net cash provided by operating activities	'	'
Depreciation and amortization	0	0
Increase (Decrease) in	'	'
Accounts payable - trade.	-2,200	0
Accrued interest payable	88,001	87,794
Net cash used in operating activities	-11,038	-12,012
Cash Flows from Investing Activities	0	0
Cash Flows from Financing Activities	'	'
Proceeds from loan from stockholder/officer	11,000	12,500
Net cash provided by financing activities	11,000	12,500
Increase (Decrease) in Cash	-38	488
Cash at beginning of period	2,606	2,118
Cash at end of period	2,568	2,606
Supplemental Disclosure of Interest and Income Taxes Paid	'	'
Interest paid for the year	0	0
Income taxes paid for the year	$0	$0

Organization_and_Description_o

Organization and Description of Business	12 Months Ended
	Dec. 31, 2013
Organization and Description of Business	'
Organization and Description of Business	'
	NOTE A - ORGANIZATION AND DESCRIPTION OF BUSINESS
	Eight Dragons Company (Company), formerly known as Tahoe Pacific Corporation, Pacific Holdings, Inc. and Ameri-First Financial Group, respectively, was incorporated in the State of Nevada on September 27, 1996.
	On October 24, 2007, the Company changed its state of incorporation from Delaware to Nevada by means of a merger with and into Eight Dragons Company, a Nevada corporation formed on September 26, 2007 solely for the purpose of effecting the reincorporation.  The merger was consummated through an exchange of 100 shares in the Nevada corporation for each share then issued and outstanding in the Delaware corporation.  The Articles of Incorporation and Bylaws of the Nevada corporation are the Articles of Incorporation and Bylaws of the surviving corporation.  Such Articles of Incorporation modified the Company’s capital structure to allow for the issuance of up to 100,000,000 shares of $0.0001 par value common stock and up to 50,000,000 shares of $0.0001 par value preferred stock.
	For periods prior to 2000, the Company participated in numerous unsuccessful ventures and corporate name changes, as discussed in greater detail in previous filings with the U. S. Securities and Exchange Commission.  Since 2000, the Company has had no operations, significant assets or liabilities.
	The Company’s current business plan is to locate and combine with an existing, privately-held company which is profitable or, in management's view, has growth potential, irrespective of the industry in which it is engaged.  A combination may be structured as a merger, consolidation, exchange of the Company's common stock for stock or assets or any other form which will result in the combined enterprise's becoming a publicly-held corporation.

Preparation_of_Financial_State

Preparation of Financial Statements	12 Months Ended
	Dec. 31, 2013
Preparation of Financial Statements	'
Preparation of Financial Statements	'
	NOTE B - PREPARATION OF FINANCIAL STATEMENTS
	The Company follows the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America and has a year-end of December 31.
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period.  Actual results could differ from those estimates.
	Management further acknowledges that it is solely responsible for adopting sound accounting practices, establishing and maintaining a system of internal accounting control and preventing and detecting fraud.  The Company’s system of internal accounting control is designed to assure, among other items, that 1) recorded transactions are valid; 2) valid transactions are recorded; and 3) transactions are recorded in the proper period in a timely manner to produce financial statements which present fairly the financial condition, results of operations and cash flows of the Company for the respective periods being presented.

Going_Concern_Uncertainty

Going Concern Uncertainty	12 Months Ended
	Dec. 31, 2013
Going Concern Uncertainty	'
Going Concern Uncertainty	'
	NOTE C - GOING CONCERN UNCERTAINTY
	The Company has no significant assets or operating activity as of December 31, 2013 and 2012.
	.
	There are no assurances that the Company will be able to either (1) consummate a business combination transaction with a privately-owned business seeking to become a public company; (2) if successful, achieve a level of revenues adequate to generate sufficient cash flow from operations; or (3) obtain additional financing through either private placement, public offerings and/or bank financing necessary to support the Company's current working capital requirements.  To the extent that funds generated from any private placements, public offerings and/or bank financing are insufficient to support the Company, the Company will have to raise additional working capital.  No assurance can be given that additional financing will be available, or if available, will be on terms acceptable to the Company.  If adequate working capital is not available, the Company may not renew its operations.
	The Company's ultimate continued existence is dependent upon its ability to generate sufficient cash flows from operations to support its daily operations as well as provide sufficient resources to retire existing liabilities and obligations on a timely basis.
	The Company’s articles of incorporation authorizes the issuance of up to 50,000,000 shares of preferred stock and 100,000,000 shares of common stock.  The Company’s ability to issue preferred stock may limit the Company’s ability to obtain debt or equity financing as well as impede potential takeover of the Company, which takeover may be in the best interest of stockholders.  The Company’s ability to issue these authorized but unissued securities may also negatively impact our ability to raise additional capital through the sale of our debt or equity securities.
	The Company anticipates future sales of equity securities to facilitate either the consummation of a business combination transaction or to raise working capital to support and preserve the integrity of the corporate entity.  However, there is no assurance that the Company will be able to obtain additional funding through the sales of additional equity securities or, that such funding, if available, will be obtained on terms favorable to or affordable by the Company.
	It is the belief of management and significant stockholders that they will provide sufficient working capital necessary to support and preserve the integrity of the corporate entity.   However, there is no legal obligation for either management or significant stockholders to provide additional future funding.  Further, the Company is at the mercy of future economic trends and business operations for the Company’s majority stockholder to have the resources available to support the Company.  Should this pledge fail to provide financing, the Company has not identified any alternative sources.
	If no additional operating capital is received during the next twelve months, the Company will be forced to rely on existing cash in the bank and upon additional funds loaned by management and/or significant stockholders to preserve the integrity of the corporate entity at this time.  In the event, the Company is unable to acquire advances from management and/or significant stockholders, the Company’s ongoing operations would be negatively impacted.
	While the Company is of the opinion that good faith estimates of the Company’s ability to secure additional capital in the future to reach our goals have been made, there is no guarantee that the Company will receive sufficient funding to sustain operations or implement any future business plan steps.

Summary_of_Significant_Account

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2013
Summary of Significant Accounting Policies	'
Summary of Significant Accounting Policies	'
	NOTE D - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	1	Cash and cash equivalents
	For Statement of Cash Flows purposes, the Company considers all cash on hand and in banks, certificates of deposit and other highly-liquid investments with maturities of three months or less, when purchased, to be cash and cash equivalents.
	2	Income Taxes
	The Company files income tax returns in the United States of America and may file, as applicable and appropriate, various state(s).  With few exceptions, the Company is no longer subject to U.S. federal, state and local, as applicable, income tax examinations by regulatory taxing authorities for years ending prior to December 31, 2009.  The Company does not anticipate any examinations of returns filed after December 31, 2009.
	The Company uses the asset and liability method of accounting for income taxes.  At December 31, 2013 and 2012, respectively, the deferred tax asset and deferred tax liability accounts, as recorded when material to the financial statements, are entirely the result of temporary differences.  Temporary differences generally represent differences in the recognition of assets and liabilities for tax and financial reporting purposes, primarily accumulated depreciation and amortization, allowance for doubtful accounts and vacation accruals.
	The Company has adopted the provisions required by the Income Taxes topic of the FASB Accounting Standards Codification.  The Codification Topic requires the recognition of potential liabilities as a result of management’s acceptance of potentially uncertain positions for income tax treatment on a “more-likely-than-not” probability of an assessment upon examination by a respective taxing authority.  As a result of the implementation of Codification’s Income Tax Topic, the Company did not incur any liability for unrecognized tax benefits.
	3	Earnings (loss) per share
	Basic earnings (loss) per share is computed by dividing the net income (loss) available to common stockholders by the weighted-average number of common shares outstanding during the respective period presented in our accompanying financial statements.
	Fully diluted earnings (loss) per share is computed similar to basic income (loss) per share except that the denominator is increased to include the number of common stock equivalents (primarily outstanding options and warrants).
	Common stock equivalents represent the dilutive effect of the assumed exercise of the outstanding stock options and warrants, using the treasury stock method, at either the beginning of the respective period presented or the date of issuance, whichever is later, and only if the common stock equivalents are considered dilutive based upon the Company’s net income (loss) position at the calculation date.
	At December 31, 2013 and 2012, and subsequent thereto, the Company had no outstanding common stock equivalents.
	4	Recent Accounting Pronouncements
	The Company does not expect the adoption of recently issued accounting pronouncements to have a significant impact on the Company’s results of operations, financial position or cash flows.

Fair_Value_of_Financial_Instru

Fair Value of Financial Instruments	12 Months Ended
	Dec. 31, 2013
Fair Value of Financial Instruments	'
Fair Value of Financial Instruments	'
	NOTE E - FAIR VALUE OF FINANCIAL INSTRUMENTS
	The carrying amount of cash, accounts receivable, accounts payable and notes payable, as applicable, approximates fair value due to the short term nature of these items and/or the current interest rates payable in relation to current market conditions.
	Interest rate risk is the risk that the Company’s earnings are subject to fluctuations in interest rates on either investments or on debt and is fully dependent upon the volatility of these rates.  The Company does not use derivative instruments to moderate its exposure to interest rate risk, if any.
	Financial risk is the risk that the Company’s earnings are subject to fluctuations in interest rates or foreign exchange rates and are fully dependent upon the volatility of these rates.  The company does not use derivative instruments to moderate its exposure to financial risk, if any.

Notes_Payable_to_Stockholder

Notes Payable to Stockholder	12 Months Ended
	Dec. 31, 2013
Notes Payable to Stockholder	'
Notes Payable to Stockholder	'
	NOTE F - NOTES PAYABLE TO STOCKHOLDER
	On August 1, 2002, the Company issued a $740,000 note to Wilkerson Consulting, Inc. (Wilkerson) as compensation to replace a guarantee related to a former officer's debt.  This note was unsecured and bore interest at 6% on unpaid principal and 10% on matured unpaid principal.  The note was payable on demand, or if no demand was made, the entire principal amount and all accrued interest was due and payable on July 31, 2006.  On January 18, 2005, the Company and Wilkerson entered into a Debt and Stock Purchase Agreement with Glenn A. Little (Little) pursuant to which Little agreed to purchase the $740,000 in outstanding debt against the Company and to purchase certain common stock of the Company owned by Wilkerson for total cash consideration of $60,000.  The note matured on July 31, 2006 and no demand for payment has been made by Mr. Little.
	The Company and its controlling stockholder and sole officer, Glenn A. Little, have acknowledged that outside funds are necessary to support the corporate entity and comply with the periodic reporting requirements of the Securities Exchange Act of 1934, as amended.  Accordingly, Mr. Little agreed to lend the Company up to $50,000 with a maturity period not to exceed two (2) years from the initial funding date at an interest rate of 6.0% per annum.  In May 2005, Mr. Little advanced approximately $50,000 under this agreement, with an initial maturity date in May 2007.  During 2007, this agreement was modified to extend the credit limit to $75,000 and the maturity date was extended to December 31, 2008.  Through December 31, 2013 and 2012, an aggregate $145,550 and $134,550 has been advanced under this agreement.  This note matured on December 31, 2008 and no demand for payment has been made by Mr. Little.  Mr. Little and the Company may elect to renegotiate or extend the maturity date of this note at a future date.
	The following table is a summary of the notes payable to the Company’s controlling shareholder as of December 31, 2013 and 2012, respectively:
		December 31,		December 31,
		2013		2012
	Wilkerson note sold to Little	$	740,000	$	740,000
	Working capital note payable to Little		145,550		134,550
	Total	$	885,550	$	874,550

Income_Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2013
Income Taxes	'
Income Taxes	'
	NOTE G - INCOME TAXES
	The components of income tax (benefit) expense for each of the years ended December 31, 2013 and 2012, are as follows:
		Year ended			Year ended
		December 31,			December 31,
		2013			2012
	Federal:
	Current	$	—		$	—
	Deferred		—			—
			—			—
	State:
	Current		—			—
	Deferred		—			—
			—			—
	Total	$	—		$	—
	As a result of a 2005 change in control, the Company has a net operating loss carryforward of approximately $605,000 for Federal income tax purposes.  The amount and availability of any future net operating loss carryforwards may be subject to limitations set forth by the Internal Revenue Code. Factors such as the number of shares ultimately issued within a three year look-back period; whether there is a deemed more than 50 percent change in control; the applicable long-term tax exempt bond rate; continuity of historical business; and subsequent income of the Company all enter into the annual computation of allowable annual utilization of the carryforwards.
	The Company's income tax expense (benefit) for each of the years ended December 31, 2013 and 2012, respectively, differed from the statutory federal rate of 34 percent as follows:
		Year ended			Year ended
		December 31,			December 31,
		2013			2012
	Statutory rate applied to income before income taxes	$	(33,000	)	$	(34,000	)
	Increase (decrease) in income taxes resulting from:
	State income taxes		—			—
	Other, including reserve for deferred tax asset
	and application of net operating loss carryforward		33,000			34,000
	Income tax expense	$	—		$	—
	Temporary differences, which consist principally of net operating loss carryforwards, statutory deferrals of expenses for organizational costs and statutory differences in the depreciable lives for property and equipment, between the financial statement carrying amounts and tax bases of assets and liabilities give rise to deferred tax assets and/or liabilities, as appropriate.  As of December 31, 2013 and 2012, respectively, the deferred tax asset is as follows:
		December 31,			December 31,
		2013			2012
	Deferred tax assets
	Net operating loss carryforwards	$	284,000		$	251,000
	Less valuation allowance		(284,000	)		(251,000	)
	Net Deferred Tax Asset	$	—		$	—
	During the years ended December 31, 2013 and 2012, respectively, the valuation allowance for the deferred tax asset increased by approximately $33,000 and $34,000.

Subsequent_Events

Subsequent Events	12 Months Ended
	Dec. 31, 2013
Subsequent Events	'
Subsequent Events	'
	NOTE H - SUBSEQUENT EVENTS
	Management has evaluated all activity of the Company through the issue date of the financial statements and concluded that no subsequent events have occurred that would require recognition in the financial statements or disclosure in the notes to financial statements.

ACCOUNTING_POLICIES_Policies

ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2013
ACCOUNTING POLICIES	'
Cash and cash equivalents Policy	'
	1	Cash and cash equivalents
	For Statement of Cash Flows purposes, the Company considers all cash on hand and in banks, certificates of deposit and other highly-liquid investments with maturities of three months or less, when purchased, to be cash and cash equivalents.
Income Taxes Policy	'
	2	Income Taxes
	The Company files income tax returns in the United States of America and may file, as applicable and appropriate, various state(s).  With few exceptions, the Company is no longer subject to U.S. federal, state and local, as applicable, income tax examinations by regulatory taxing authorities for years ending prior to December 31, 2009.  The Company does not anticipate any examinations of returns filed after December 31, 2009.
	The Company uses the asset and liability method of accounting for income taxes.  At December 31, 2013 and 2012, respectively, the deferred tax asset and deferred tax liability accounts, as recorded when material to the financial statements, are entirely the result of temporary differences.  Temporary differences generally represent differences in the recognition of assets and liabilities for tax and financial reporting purposes, primarily accumulated depreciation and amortization, allowance for doubtful accounts and vacation accruals.
	The Company has adopted the provisions required by the Income Taxes topic of the FASB Accounting Standards Codification.  The Codification Topic requires the recognition of potential liabilities as a result of management’s acceptance of potentially uncertain positions for income tax treatment on a “more-likely-than-not” probability of an assessment upon examination by a respective taxing authority.  As a result of the implementation of Codification’s Income Tax Topic, the Company did not incur any liability for unrecognized tax benefits.
Earnings (loss) per share	'
	3	Earnings (loss) per share
	Basic earnings (loss) per share is computed by dividing the net income (loss) available to common stockholders by the weighted-average number of common shares outstanding during the respective period presented in our accompanying financial statements.
	Fully diluted earnings (loss) per share is computed similar to basic income (loss) per share except that the denominator is increased to include the number of common stock equivalents (primarily outstanding options and warrants).
	Common stock equivalents represent the dilutive effect of the assumed exercise of the outstanding stock options and warrants, using the treasury stock method, at either the beginning of the respective period presented or the date of issuance, whichever is later, and only if the common stock equivalents are considered dilutive based upon the Company’s net income (loss) position at the calculation date.
	At December 31, 2013 and 2012, and subsequent thereto, the Company had no outstanding common stock equivalents.
Recent Accounting Pronouncements	'
	4	Recent Accounting Pronouncements
	The Company does not expect the adoption of recently issued accounting pronouncements to have a significant impact on the Company’s results of operations, financial position or cash flows.

Note_Payable_To_Controlling_Sh

Note Payable To Controlling Shareholder (Table)	12 Months Ended
	Dec. 31, 2013
Note Payable To Controlling Shareholder	'
Note Payable To Controlling Shareholder	'
	The following table is a summary of the notes payable to the Company’s controlling shareholder as of December 31, 2013 and 2012, respectively:
		December 31,		December 31,
		2013		2012
	Wilkerson note sold to Little	$	740,000	$	740,000
	Working capital note payable to Little		145,550		134,550
	Total	$	885,550	$	874,550

INCOME_TAX_BENEFIT_EXPENSE_Tab

INCOME TAX BENEFIT EXPENSE (Table)	12 Months Ended
	Dec. 31, 2013
INCOME TAX BENEFIT EXPENSE	'
INCOME TAX BENEFIT EXPENSE	'
	The components of income tax (benefit) expense for each of the years ended December 31, 2013 and 2012, are as follows:
		Year ended		Year ended
		December 31,		December 31,
		2013		2012
	Federal:
	Current	$	—	$	—
	Deferred		—		—
			—		—
	State:
	Current		—		—
	Deferred		—		—
			—		—
	Total	$	—	$	—

INCOME_TAX_EXPENSE_BENEFIT_Tab

INCOME TAX EXPENSE BENEFIT (Table)	12 Months Ended
	Dec. 31, 2013
INCOME TAX EXPENSE BENEFIT	'
INCOME TAX EXPENSE BENEFIT	'
	The Company's income tax expense (benefit) for each of the years ended December 31, 2013 and 2012, respectively, differed from the statutory federal rate of 34 percent as follows:
		Year ended			Year ended
		December 31,			December 31,
		2013			2012
	Statutory rate applied to income before income taxes	$	(33,000	)	$	(34,000	)
	Increase (decrease) in income taxes resulting from:
	State income taxes		—			—
	Other, including reserve for deferred tax asset
	and application of net operating loss carryforward		33,000			34,000
	Income tax expense	$	—		$	—

DEFERRED_TAX_ASSETS_Table

DEFERRED TAX ASSETS (Table)	12 Months Ended
	Dec. 31, 2013
DEFERRED TAX ASSETS	'
DEFERRED TAX ASSETS	'
	As of December 31, 2013 and 2012, respectively, the deferred tax asset is as follows:
		December 31,			December 31,
		2013			2012
	Deferred tax assets
	Net operating loss carryforwards	$	284,000		$	251,000
	Less valuation allowance		(284,000	)		(251,000	)
	Net Deferred Tax Asset	$	—		$	—

ORGANIZATION_AND_DESCRIPTION_D

ORGANIZATION AND DESCRIPTION (Details) (USD $)	Sep. 26, 2007
ORGANIZATION AND DESCRIPTION:	'
Issued Common Stock Shares	50,000,000
Common Stock Shares Par Value	$0.00
Issued Preferred Stock Shares	10,000,000
Preferred Stock Shares Par Value	$0.00

GOING_CONCERN_Details

GOING CONCERN (Details)	Dec. 31, 2013
GOING CONCERN:	'
Shares of common stock authorized to be Issued	100,000,000
Shares of preferred stock authorized to be Issued	50,000,000

Notes_Payable_to_Stockholder_C

Notes Payable to Stockholder Consists of The Following (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Jul. 31, 2006	31-May-05	Jan. 18, 2005
Notes Payable to Stockholder Consists of The Following:	'	'	'	'	'
Issued Note	'	'	$740,000	'	'
Unsecured Note Interest Rate unpaid principal	'	'	6.00%	'	'
Unsecured Note Interest Rate on matured unpaid principal	'	'	10.00%	'	'
Debt and Stock Purchase Agreement	'	'	'	'	740,000
Common stock of the Company owned by Wilkerson for total cash consideration	'	'	'	'	60,000
extend the credit limit	75,000	'	'	'	'
Advances From Related Party	'	'	'	50,000	'
Advances Under Agreement	$145,550	$134,550	'	'	'

SUMMARY_OF_NOTES_PAYABLE_TO_CO

SUMMARY OF NOTES PAYABLE TO CONTROLLING STOCK HOLDER (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
SUMMARY OF NOTES PAYABL TO CONTROLLING STOCK HOLDER:	'	'
Wilkerson note sold to Little	$740,000	$740,000
Working capital note payable to Little	145,550	134,550
Total Note payable	$885,550	$874,550

DEFERRED_TAX_ASSETS_COMPONENTS

DEFERRED TAX ASSETS COMPONENTS (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
DEFERRED TAX ASSETS COMPONENTS	'	'
Net operating loss carryforwards	$284,000	$251,000
Less valuation allowance	-284,000	-251,000
Net Deferred Tax Asset	$0	$0

VALUATION_ALLOWANCE_FOR_DEFERR

VALUATION ALLOWANCE FOR DEFERRED TAX ASSET (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
VALUATION ALLOWANCE FOR DEFERRED TAX ASSET:	'	'
Valuation allowance for the deferred tax asset increased by approximately	$33,000	$34,000

COMPONENTS_OF_INCOMETAX_BENEFI

COMPONENTS OF INCOMETAX BENEFIT EXPENSE (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Federal:	'	'
Current	$0	$0
Deferred	0	0
Income Tax Expense Benefit Federal	0	0
Current.	0	0
Deferred.	0	0
Income Tax Expense Benefit State.	0	0
TOTAL COMPONENTS OF INCOMETAX BENEFIT EXPENSE.	$0	$0

INCOME_TAX_EXPENSE_BENEFIT_VAR

INCOME TAX EXPENSE BENEFIT VARIED FROM STATUTORY RATE (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
INCOME TAX EXPENSE BENEFIT VARIED FROM STATUTORY RATE:	'	'
Statutory rate applied to income before income taxes	($33,000)	($34,000)
State income taxes	0	0
Other, including reserve for deferred tax asset and application of net operating loss carryforward	33,000	34,000
Income tax expense	$0	$0