Worldwide Strategies (WWSG) 10-Q21 Apr 152015 Q1 Quarterly reportFinancial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
Document and Entity Information	Oct. 31, 2014	Apr. 01, 2015
Document And Entity Information
Entity Registrant Name	WORLDWIDE STRATEGIES INC
Entity Central Index Key	1342792
Trading Symbol	wwsg
Entity Current Reporting Status	No
Entity Voluntary Filers	No
Current Fiscal Year End Date	-24
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		19,830,672
Document Type	10-Q
Document Period End Date	31-Oct-14
Entity Well-known Seasoned Issuer	No
Amendment Flag	FALSE
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	Q1

Consolidated_Condensed_Balance

Consolidated Condensed Balance Sheets (USD $)	Oct. 31, 2014	Jul. 31, 2014
Current Assets:
Cash	$41,081	$2,139
Total current assets	41,081	2,139
Deposits	150	150
Total assets	41,231	2,289
Accounts and notes payable:
Accounts payable	85,164	84,372
Accounts payable, related party	3,900	3,900
Accrued liabilities	46,933	42,902
Accrued liabilities, related party	21,563	18,041
Convertible notes payable, related party, net of unamortized discount of $1,865 and $1,341, respectively	75,059	73,833
Convertible notes payable, related party, in default	65,000	65,000
Convertible notes payable, net of unamortized discount of $10,011 and $1,341, respectively	196,026	164,696
Convertible notes payable, in default	2,000	2,000
Total current liabilities	495,645	454,744
Shareholders' deficit
Preferred stock, $.001 par value; 25,000,000 shares authorized, 1,491,743 shares issued and outstanding	1,492	1,492
Common stock, $.001 par value, 33,333,333 shares authorized 19,830,672 and 19,830,672 shares issued and outstanding respectively	19,831	19,831
Additional paid-in capital	7,704,646	7,692,896
Accumulated deficit	-8,180,383	-8,166,674
Total shareholders' deficit	-454,414	-452,455
Total liabilities and shareholders' deficit	$41,231	$2,289

Consolidated_Condensed_Balance1

Consolidated Condensed Balance Sheets (Parenthetical) (USD $)	Oct. 31, 2014	Jul. 31, 2014
Statement of Financial Position [Abstract]
Unamortized discount, related party note	$1,865	$1,341
Unamortized discount, note	$10,011	$1,341
Preferred stock, par value (in dollars per share)	$0.00	$0.00
Preferred stock, shares authorized	25,000,000	25,000,000
Preferred stock, shares issued	1,491,743	1,491,743
Preferred stock, shares outstanding	1,491,743	1,491,743
Common stock, par value (in dollars per share)	$0.00	$0.00
Common stock, shares authorized	33,333,333	33,333,333
Common stock, shares issued	19,830,672	19,830,672
Common stock, shares Outstanding	19,830,672	19,830,672

Consolidated_Condensed_Stateme

Consolidated Condensed Statement of Operations (USD $)	3 Months Ended
Consolidated Condensed Statement of Operations (USD $)	Oct. 31, 2014	Oct. 31, 2013
Income Statement [Abstract]
Sales	$0	$0
Cost of sales	0	0
Gross Profit, Total	0	0
Operating expenses:
Professional and consulting fees	3,109	10,545
Other general and administrative expenses	491	466
Total operating expenses	3,600	11,011
Loss from operations	-3,600	-11,011
Other expense:
Interest expense	-10,109	-76,806
Loss before income taxes	-13,709	-87,817
Income tax provision	0	0
Net loss	($13,709)	($87,817)
Basic and diluted loss per share	$0	$0
Basic and diluted weighted average common shares outstanding	19,830,672	19,442,101

Consolidated_Condensed_Stateme1

Consolidated Condensed Statement of Cash Flows (USD $)	3 Months Ended
Consolidated Condensed Statement of Cash Flows (USD $)	Oct. 31, 2014	Oct. 31, 2013
Cash flows from operating activities:
Net loss	($13,709)	($87,817)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of beneficial conversion feature	2,556	30,053
Stock issued for promissory note extension	0	40,300
Changes in current assets and liabilities:
Accounts payable and accrued liablities	4,823	9,435
Accounts payable and accrued liablities, related party	3,522	3,055
Net cash used in operating activities	-2,808	-4,974
Cash flows from financing activities:
Proceeds from notes payable, related party	1,750	0
Proceeds from notes payable	40,000	3,000
Net cash provided by financing activities	41,750	3,000
Net change in cash	38,942	-1,974
Cash, beginning of period	2,139	3,537
Cash, end of period	41,081	1,563
Cash paid during the period for:
Income taxes	0	0
Interest	0	0
Non-cash investing/financing activities
Beneficial Conversion Feature - Debt	$11,750	$3,000

Shareholders_Equity

Shareholders Equity (USD $)	Preferred Stock	Common Stock	Common Stock Subscriptions Receivable	Stock Payable	Additional Paid-In Capital	Accumulated Deficit	Total
Beginning Balance, Amount at Jul. 31, 2013	$1,492	$18,860		$36,000	$7,575,567	($7,959,949)	($328,030)
Beginning Balance, Shares at Jul. 31, 2013	1,491,743	18,859,005
Common stock issued in exchange for interest, related party, Share		671,667
Common stock issued in exchange for interest, related party, Amount		671			39,629		40,300
Common stock authorized for Feb 2012 but not issued until March 2014, Shares		300,000
Common stock authorized for Feb 2012 but not issued until March 2014, Amount		300		-36,000	35,700
Beneficial conversion feature					42,000		42,000
Net loss						-206,725	-206,725
Ending Balance, Amount at Jul. 31, 2014	1,492	19,831			7,692,896	-8,166,674	-452,455
Ending Balance, Shares at Jul. 31, 2014	1,491,743	19,830,672
Beneficial conversion feature					11,750		11,750
Net loss						-13,709	-13,709
Ending Balance, Amount at Oct. 31, 2014	$1,492	$19,831			$7,704,646	($8,180,383)	($454,414)
Ending Balance, Shares at Oct. 31, 2014	1,491,743	19,830,672

1_Organization_Basis_of_Presen

1. Organization, Basis of Presentation, and Summary of Significant Accounting Policies

3 Months Ended

Oct. 31, 2014

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Organization, Basis of Presentation, and Summary of Significant Accounting Policies

Organization and Basis of Presentation

Worldwide Strategies Incorporated (the "Company") was originally incorporated in the state of Nevada on April 6, 1998. On March 1, 2005, Worldwide Business Solutions Incorporated ("WBSI") was incorporated in the State of Colorado. On July 8, 2005, the Company acquired all the shares of WBSI for 76.8% of the Company's outstanding stock. The acquisition of WBSI has been accounted for as a recapitalization of WBSI. Therefore the historical information prior to the date of recapitalization is the financial information of WBSI.

Effective July 31, 2007 the Company filed a Certificate of Change Pursuant to NRS 78.209, which decreased the number of its authorized shares of common stock from 100,000,000 to 33,333,333 and reduced the number of common shares issued and outstanding from 17,768,607 to 5,923,106.

All shares and per share amounts in these Consolidated Financial Statements and related notes have been retroactively adjusted to reflect the reverse stock split for all periods presented.

On July 31, 2007, the Company acquired 100% of the issued and outstanding shares of Centric Rx, Inc., ("Centric") in exchange for 2,250,000 shares of the Company's common stock. As a result of the acquisition, Centric became a wholly owned subsidiary of the Company and the results of its operation have been included in the Company's consolidated financial statements since the date of acquisition.

Interim financial data presented herein are unaudited. The unaudited interim financial information presented herein has been prepared by the Company in accordance with the accounting policies in its audited financial statements for the period ended July 31, 2014, included in its annual report on Form 10-K, and should be read in conjunction with the notes thereto.

In the opinion of management, all adjustments (consisting only of normal recurring adjustments) which are necessary to provide a fair presentation of operating results for the interim period presented have been made. The results of operations for the periods presented are not necessarily indicative of the results to be expected for the year.

Development Stage

In June 2014, the FASB issued ASU No. 2014-10: Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements to improve financial reporting by reducing cost and complexity associated with the incremental reporting requirements of development stage entities. The changes eliminate the need for inception to date reporting and other disclosure requirements. The amendments are effective for annual reporting periods beginning after December 15, 2014. Early adoption is permitted. The Company has elected early adoption of these amendments.

Going Concern

The accompanying consolidated financial statements have been prepared in conformity with generally accepted accounting principles in the United States, which contemplate continuation of the Company as a going concern. However, the Company experienced net losses of $13,709, and $206,725 for the period ended October 31, 2014 and for the year ended July 31, 2014, respectively. In addition, the Company has incurred liabilities in excess of assets over the past year and, as of October 31, 2014, has an accumulated deficit of $8,180,383. These matters, among others, raise substantial doubt about its ability to continue as a going concern.

In view of the matters described above, recoverability of a major portion of the recorded asset amounts shown in the accompanying balance sheet is dependent upon the Company's ability to generate sufficient sales volume to cover its operating expenses and to raise sufficient capital to meet its payment obligations. Historically, management has been able to raise additional capital. During the period ended October 31, 2014 and the year ended July 31, 2014, the Company issued convertible promissory notes in exchange for $41,750 and $46,000, respectively.

The consolidated 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.

Significant Accounting Policies

Stock-based Compensation. The Company accounts for all stock-based payments to employees and non-employees under Accounting Standards Codification (ASC) 718 Stock Compensation, using the fair value based method. Under the fair value method, stock-based payments are measured at the fair value of the consideration received, or the fair value of the equity instruments issued, or liabilities incurred, whichever is more reliably measurable. The cost of stock-based payments to non-employees that are fully vested and non-forfeitable at the grant date is measured and recognized at that date.

Loss per common share. We report net loss per share using a dual presentation of basic and diluted loss per share. Diluted net loss per share utilizes the average market price per share when applying the treasury stock method in determining common stock equivalents. As of July 31, 2014, there were 1,600,000 vested common stock options outstanding, which were excluded from the calculation of net loss per share-diluted because they were antidilutive.

Beneficial Conversion Features. From time to time, the Company may issue convertible notes that contain an imbedded beneficial conversion feature. A beneficial conversion feature exists on the date a convertible note is issued when the fair value of the underlying common stock to which the note is convertible into is in excess of the remaining unallocated proceeds of the note after first considering the allocation of a portion of the note proceeds to the fair value of warrants, if related warrants have been granted. The intrinsic value of the beneficial conversion feature is recorded as a debt discount with a corresponding amount to additional paid in capital. The debt discount is amortized to interest expense over the life of the note using the effective interest method.

Fair Value of Financial Instruments. On August 1, 2012, the Company adopted ASC 820, Fair Value Measurements and Disclosures ("ASC 820"). ASC 820 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 following table represents our assets and liabilities by level measured at fair value on a recurring basis at October 31, 2014:

Description

Level 1

Level 2

Level 3

Total

Realized

Loss

Totals

New Accounting Pronouncements

In June 2014, the FASB issued ASU No. 2014-12, Compensation – Stock Compensation (Topic 718): Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period. The new guidance requires that share-based compensation that requires a specific performance target to be achieved in order for employees to become eligible to vest in the awards and that could be achieved after an employee completes the requisite service period be treated as a performance condition. As such, the performance target should not be reflected in estimating the grant-date fair value of the award. Compensation costs should be recognized in the period in which it becomes probable that the performance target will be achieved and should represent the compensation cost attributable to the period(s) for which the requisite service has already been rendered. If the performance target becomes probable of being achieved before the end of the requisite service period, the remaining unrecognized compensation cost should be recognized prospectively over the remaining requisite service period. The total amount of compensation cost recognized during and after the requisite service period should reflect the number of awards that are expected to vest and should be adjusted to reflect those awards that ultimately vest. The requisite service period ends when the employee can cease rendering service and still be eligible to vest in the award if the performance target is achieved. This new guidance is effective for fiscal years and interim periods within those years beginning after December 15, 2015. Early adoption is permitted. Entities may apply the amendments in this Update either (a) prospectively to all awards granted or modified after the effective date or (b) retrospectively to all awards with performance targets that are outstanding as of the beginning of the earliest annual period presented in the financial statements and to all new or modified awards thereafter. The early adoption of ASU 2014-12 is not expected to have a material impact on our financial position or results of operations.

In June 2014, the FASB issued ASU 2014-10, Development Stage Entities. The amendments in this update remove the definition of a development stage entity from the Master Glossary of the ASC thereby removing the financial reporting distinction between development stage entities and other reporting entities from U.S. GAAP. In addition, the amendments eliminate the requirements for development stage entities to (1) present inception-to-date information in the statements of income, cash flows, and shareholder equity, (2) label the financial statements as those of a development stage entity, (3) disclose a description of the development stage activities in which the entity is engaged, and (4) disclose in the first year in which the entity is no longer a development stage entity that in prior years it had been in the development stage. The amendments in this update are applied retrospectively. The early adoption of ASU 2014-10 removed the development stage entity financial reporting requirements from the Company.

In July 2013, the FASB issued ASU No. 2013-11: Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carry forward, a Similar Tax Loss, or a Tax Credit Carry forward Exists. The new guidance requires that unrecognized tax benefits be presented on a net basis with the deferred tax assets for such carry forwards. This new guidance is effective for fiscal years and interim periods within those years beginning after December 15, 2013. We do not expect the adoption of the new provisions to have a material impact on our financial condition or results of operations.

2_Accounts_payable_related_par

2. Accounts payable related parties	3 Months Ended
2. Accounts payable related parties	Oct. 31, 2014
Accounts Payable [Abstract]
Accounts payable related parties	At October 31, 2014 and July 31, 2014, the Company was indebted to an officer for expenses incurred on behalf of the Company totaling $3,900.

3_Related_party_transactions

3. Related party transactions	3 Months Ended
3. Related party transactions	Oct. 31, 2014
Related Party Transactions [Abstract]
Related party transactions	Accrued liabilities

	During the three-month period ended October 31, 2014 and the fiscal year ended July 31, 2014, accrued liabilities related parties totaled $21,563 and $18,041 respectively. The increase of $3,522 represents accrued interest expense on notes payable to related parties during the period.

	Notes payable

	During May 2010, the Company issued a convertible promissory note to a related party in exchange for $50,000. The note bears interest at 9% and the principal and accrued interest is convertible into common shares at $.04 per share upon the election of the holder. The note also provides for renewal in 120-day cycles, assuming issuing of common stock as a renewal premium. This note was exchanged in April 2013 for new promissory notes bearing interest at 10% and convertible into common shares at $.01 per share with a 120-day renewal cycle and identical renewal premium. The new promissory notes allow the Company to call the note and pay it off, a feature not available in the prior promissory note.

	During December 2010, the Company issued a convertible promissory note to a related party in exchange for $15,000. The note bears interest at 9% and the principal and accrued interest is convertible into common shares at $.04 per share upon the election of the holder. The note also provides for renewal in 120-day cycles, assuming issuing of common stock as a renewal premium. This note was exchanged in April 2013 for new promissory notes bearing interest at 10% and convertible into common shares at $.01 per share with a 120-day renewal cycle and identical renewal premium. The new promissory notes allow the Company to call the note and pay it off, a feature not available in the prior promissory note.

	During May 2011, the Company issued two convertible promissory notes to related parties in exchange for a total of $4,000. The notes bear interest at 10% and the principal and accrued interest is convertible into common shares at $.07 per share upon the election of the holder. In November 2011 these notes were exchanged for new convertible promissory notes totaling $4,173 in principal and accrued interest.

	During November 2011, the Company issued two convertible promissory notes to related parties in exchange for $4,173 of principal and accrued interest on due promissory notes. The notes bear interest at 10% and the principal and accrued interest is convertible into common shares at $.07 per share upon the election of the holders, as did the notes being replaced. Based on the initial valuation of the beneficial conversion feature the Company has recorded a debt discount of $2,340, all of which was amortized in the fiscal year ending July 31, 2012. The original maturity date on these notes was April 30, 2012. The holders have extended both notes to July 31, 2015.

	During April 2012, the Company issued a convertible promissory note to a related party in exchange for a total of $5,000. The note bears interest at 10% and the principal and accrued interest is convertible into common shares at $.04 per share upon the election of the holder. Based on the initial valuation of the beneficial conversion feature the Company has recorded a debt discount of $1,250, $831 of which was amortized in the fiscal year ended July 31, 2012 and the remaining $419 amortized in the fiscal year ending July 31, 2013. The original maturity date on this note was September 30, 2012. The holder has extended the note to July 31, 2015.

	During December 2012, the Company issued two promissory notes to two related parties totaling $2,000. The notes bear interest at 10% and the principal and accrued interest are convertible into common shares at $.01 per share. Based on the initial valuation of the beneficial conversion feature the Company has recorded a debt discount of $2,000, all of which was amortized in the fiscal year ending July 31, 2013. The original maturity date on these notes was June 30, 2013. The holders have extended the notes to July 31, 2015.

	During February 2013, the Company issued one promissory note to a related party for $500. The note bears interest at 10% and the principal and accrued interest are convertible into common shares at $.01 per share. This note was related to company expenses paid. Based on the initial valuation of the beneficial conversion feature the Company has recorded a debt discount of $500, $427 of which was amortized in the fiscal year ended July 31, 2013 and the remaining $73 amortized in the fiscal year ending July 31, 2014. The original maturity date on this note was August 31, 2013. The holder has extended the note to July 31, 2015.

	During April 2013, the Company issued five convertible promissory notes to related parties in exchange for two promissory notes totaling $65,000. The notes bear interest at 10% and the principal and accrued interest is convertible into common shares at $.01 per share upon the election of the holder. These notes have a 120-day term and are renewed with payment of accrued interest in common stock as well as a renewal fee of 455,000 shares. The common shares for this renewal fee were issued May 14, 2013 and valued at $13,577. These notes were replaced through renewal in July 2013.

	During July 2013, the Company issued one promissory note to a related party for $28,500. The note bears interest at 10% and the principal and accrued interest are convertible into common shares at $.01 per share. This note was in exchange for accrued and owed salary of $241,875 and accrued and owed expense of $108,844. Based on the initial valuation of the beneficial conversion feature the Company has recorded a debt discount of $28,500, all of which was amortized in the fiscal year ended July 31, 2014. The original maturity date on this note was January 31, 2014. The holder has extended the note to July 31, 2015.

	During July 2013, the Company issued one promissory note to a related party for $17,000. The note bears interest at 10% and the principal and accrued interest are convertible into common shares at $.01 per share. This note was in exchange for accrued and owed salary of $168,750 to the Company's former CFO. Based on the initial valuation of the beneficial conversion feature the Company has recorded a debt discount of $17,000, all of which was amortized in the fiscal year ended July 31, 2013. The original maturity date on this note was January 31, 2014. The holder has extended the note to July 31, 2015.

	During July 2013, the Company issued five convertible promissory notes to related parties in exchange for five promissory notes totaling $65,000. The notes bear interest at 10% and the principal and accrued interest is convertible into common shares at $.01 per share upon the election of the holder. These notes have a 120-day term and are renewed with payment of accrued interest in common stock as well as a renewal fee of 455,000 shares. The common shares for this renewal fee were issued August 5, 2013 and valued at $26,845. These notes matured December 11, 2013 and the holders chose not to renew per the note terms. The notes are in default and payable on demand of the holders.

	During December 2013, the Company issued two promissory notes to two related parties totaling $16,000. The notes bear interest at 10% and the principal and accrued interest are convertible into common shares at $.01 per share. Based on the initial valuation of the beneficial conversion feature the Company has recorded a debt discount of $16,000, all of which was amortized in the fiscal year ending July 31, 2014. The original maturity date on these notes was May 31, 2014. The holders have extended the notes to July 31, 2015.

	During June 2014, the Company issued one promissory note to a related party for $2,000. The note bears interest at 10% and the principal and accrued interest are convertible into common shares at $.01 per share. Based on the initial valuation of the beneficial conversion feature the Company has recorded a debt discount of $2,000, $659 of which was amortized in the fiscal year ended July 31, 2014 and $1,011 amortized in the three-month period ended October 31, 2014. The original maturity date on this note was November 30, 2014. The holder has extended the note to July 31, 2015.

	As of October 31, 2014 the Company had outstanding convertible promissory notes to related parties totaling $141,924. The notes bear interest at 10% and the principal and accrued interest is convertible into common shares, with $4,173 convertible at $.07 per share, $70,000 convertible at $.04 per share and $67,750 convertible at $.01 per share upon the election of the holder. Interest expense for these notes was accrued in the amount of $3,522 for the three-month period ended October 31, 2014.

	Common Stock

	In August 2012, the Company issued 116,250 shares of the Company's common stock in exchange for accrued interest and an extension of due date from July 25, 2012 to November 22, 2012 on a note payable. The shares related to the accrued interest were issued at $.04 per share and the shares related to the extension were issued at $.01 per share (fair market value) on the day they were granted, per the terms of the agreement. This amount ($1,500) is reflected in the accompanying financial statements as interest.

	In September 2012, the Company issued 387,500 shares of the Company's common stock in exchange for accrued interest and an extension of due date from September 12, 2012 to January 10, 2013 on a note payable. The shares related to the accrued interest were issued at $.04 per share and the shares related to the extension were issued at $.01 per share (fair market value) on the day they were granted, per the terms of the agreement. This amount ($5,000) is reflected in the accompanying financial statements as interest.

	In December 2012, the Company issued 116,250 shares of the Company's common stock in exchange for accrued interest and an extension of due date from November 22, 2012 to January 10, 2013 on a note payable. The shares related to the accrued interest were issued at $.04 per share and the shares related to the extension were issued at $.03 per share (fair market value) on the day they were granted, per the terms of the agreement. This amount ($3,488) is reflected in the accompanying financial statements as interest.

	In February 2013, the Company issued 387,500 shares of the Company's common stock in exchange for accrued interest and an extension of due date from January 10, 2013 to May 10, 2013 on a note payable. The shares related to the accrued interest were issued at $.04 per share and the shares related to the extension were issued at $.03 per share (fair market value) on the day they were granted, per the terms of the agreement. This amount ($11,625) is reflected in the accompanying financial statements as interest.

	In March 2013, the Company issued 116,250 shares of the Company's common stock in exchange for accrued interest and an extension of due date from March 22, 2013 to July 20, 2013 on a note payable. The shares related to the accrued interest were issued at $.04 per share and the shares related to the extension were issued at $.05 per share (fair market value) on the day they were granted, per the terms of the agreement. This amount ($3,600) is reflected in the accompanying financial statements as interest.

	In May 2013, the Company issued 330,021 shares of the Company's common stock in exchange for accrued interest and an exchange for replacement on two notes payable. The shares related to the accrued interest were issued at $.04 per share and the shares related to the extension were issued at $.05 per share (fair market value) on the day they were granted, per the terms of the agreement. This amount ($16,182) is reflected in the accompanying financial statements as interest.

	In August 2013, the Company issued 503,750 shares of the Company's common stock in exchange for accrued interest and an extension of due date on five notes payable. The shares related to the accrued interest were issued at $.01 per share and the shares related to the extension were issued at $.06 per share (fair market value) on the day they were granted, per the terms of the agreement. This amount ($30,225) is reflected in the accompanying financial statements as interest.

	In September 2013, the Company issued 167,917 shares of the Company's common stock in exchange for additional accrued interest on five notes payable. The shares related to the accrued interest were issued at $.01 per share and the shares related to the extension were issued at $.06 per share (fair market value) on the day they were granted, per the terms of the agreement. This amount ($10,075) is reflected in the accompanying financial statements as interest.

	In March 2014, the Company issued 300,000 shares of common stocks to independent Directors as compensation for services provided. These shares, approved August 2011, were previously recorded as stock payable.

	There were no issuances of Common Stock during the three-month period ending October 31, 2014.

4_Notes_payable

4. Notes payable	3 Months Ended
4. Notes payable	Oct. 31, 2014
Notes Payable [Abstract]
Notes payable	During November 2009, the Company issued a convertible promissory note to an unrelated third party in exchange for $25,000. The note bears interest at 8% and the principal and accrued interest is convertible, at the option of the holder, into non-restricted common stock in an amount equal to the total sum due, based on a mutually agreed discount (not to exceed 50%) to the then market price. The original maturity date on this note was May 31, 2010. The holder has extended the note to March 31, 2015.

	During February 2010, the Company issued a convertible promissory note to an unrelated third party in exchange for $25,000. The note bears interest at 8% and the principal and accrued interest is convertible, at the option of the holder, into non-restricted common stock in an amount equal to the total sum due, based on a mutually agreed discount (not to exceed 50%) to the then market price. The original maturity date on this note was July 31, 2010. The holder has extended the note to March 31, 2015.

	During October 2011, the Company issued a convertible promissory note to an unrelated party in exchange for $15,000. The note bears interest at 10% and the principal and accrued interest is convertible into common shares at $.07 per share upon the election of the holder. The original maturity date on this note was April 25, 2012. The holder has extended the note to July 31, 2015.

	During November 2011, the Company issued a convertible promissory note to an unrelated party in exchange for $2,087 of principal and accrued interest on a due promissory note. The terms of the new note match those of the note being replaced. The note bears interest at 10% and the principal and accrued interest is convertible into common shares at $.07 per share upon the election of the holder, as did the notes being replaced. The original maturity date on this note was April 30, 2012. The holder has extended the note to July 31, 2015.

	During March 2012, the Company issued a convertible promissory note to an unrelated party to replace a note due, including accrued interest, of $15,750. The terms of the new note match those of the note being replaced. The note bears interest at 10% and the principal and accrued interest is convertible into common shares at $.07 per share upon the election of the holder. The original maturity date on this note was August 31, 2012. The holder has extended the note to July 31, 2015.

	During March 2012, the Company issued a convertible promissory note to an unrelated party in exchange for $2,150. The note bears interest at 10% and the principal and accrued interest is convertible into common shares at $.07 per share upon the election of the holder. The original maturity date on this note was September 12, 2012. The holder has extended the note to July 31, 2015.

	During April 2012, the Company issued convertible promissory notes to four unrelated parties in exchange for a total of $12,000. The notes bear interest at 10% and the principal and accrued interest is convertible into common shares at $.04 per share upon the election of the holder of each note. Based on the initial valuation of the beneficial conversion feature the Company has recorded a debt discount of $4,750, $3,158 of which was amortized in the fiscal year ended July 31, 2012 and $1,592 amortized in the fiscal year ended July 31, 2013. The original maturity date on these notes was September 30, 2012. The holders have extended the notes to July 31, 2015.

	During July 2012, the Company issued a convertible promissory note to an unrelated party in exchange for $15,000. The note bears interest at 10% and the principal and accrued interest is convertible into common shares at $.01 per share upon the election of the holder. The original maturity date on this note was January 31, 2013. The holder has extended the note July 31, 2015.

	During October 2012, the Company issued convertible promissory notes to five unrelated parties in exchange for a total of $7,500. The notes bear interest at 10% and the principal and accrued interest is convertible into common shares at $.01 per share upon the election of the holder of each note. The original maturity date on these notes was March 31, 2013. The holders have extended the notes to July 31, 2015.

	During January 2013, the Company issued three promissory notes to one unrelated party for a total of $12,500. The notes bear interest at 10% and the principal and accrued interest is convertible into common shares at $.01 per share upon the election of the holder of each note. Based on the initial valuation of the beneficial conversion feature the Company has recorded a debt discount of $12,500, all of which was amortized in the fiscal year ended July 31, 2013. The original maturity date on these notes was July 31, 2013. The holder has extended the notes to July 31, 2015.

	During June 2013, the Company issued convertible promissory notes to three unrelated parties in exchange for a total of $8,500. The notes bear interest at 10% and the principal and accrued interest is convertible into common shares at $.01 per share upon the election of the holder of each note. Based on the initial valuation of the beneficial conversion feature the Company has recorded a debt discount of $8,500, $2,558 of which was amortized in the fiscal year ended July 31, 2013 and $5,942 amortized in the fiscal year ended July 31, 2014. The original maturity date on these notes was November 30, 2013. The holders have extended the notes to July 31, 2015.

	During June 2013, the Company issued a convertible promissory note to an unrelated party valued at $3,550 as compensation for consulting services. The note bears interest at 10% and the principal and accrued interest is convertible into common shares at $.01 per share upon the election of the holder. Based on the initial valuation of the beneficial conversion feature the Company has recorded a debt discount of $3,550, $848 of which was amortized in the fiscal year ended July 31, 2013 and $2,702 was amortized in the fiscal year ended July 31, 2014. The original maturity date on this note was December 31, 2013. The holder has extended the note to July 31, 2015.

	During September 2013, the Company issued one promissory note to one unrelated party for a total of $3,000. The note bears interest at 10% and the principal and accrued interest is convertible into common shares at $.01 per share upon the election of the holder. Based on the initial valuation of the beneficial conversion feature the Company has recorded a debt discount of $3,000, all of which was amortized in the fiscal year ended July 31, 2014. The original maturity date on this note was February 28, 2014. The holder has extended the note to July 31, 2015.

	During December 2013, the Company issued four promissory notes to four unrelated parties for a total of $8,000. The notes bear interest at 10% and the principal and accrued interest is convertible into common shares at $.01 per share upon the election of the holder of each note. Based on the initial valuation of the beneficial conversion feature the Company has recorded a debt discount of $8,000, all of which was amortized in the fiscal year ended July 31, 2014. The original maturity date on these notes was May 31, 2014. The holders have extended the notes to July 31, 2015.

	During December 2013, the Company issued one promissory note to one unrelated party for a total of $5,000. The note bears interest at 10% and the principal and accrued interest is convertible into common shares at $.01 per share upon the election of the holder. Based on the initial valuation of the beneficial conversion feature the Company has recorded a debt discount of $5,000, all of which was amortized in the fiscal year ended July 31, 2014. The original maturity date on this note was June 30, 2014. The holder has extended the note to July 31, 2015.

	During December 2013, the Company issued one promissory note to one unrelated party for a total of $2,000. The note bears interest at 10% and the principal and accrued interest is convertible into common shares at $.01 per share upon the election of the holder. Based on the initial valuation of the beneficial conversion feature the Company has recorded a debt discount of $2,000, all of which was amortized in the fiscal year ended July 31, 2014. The original maturity date on this note was June 30, 2014. The holder has not extended the note and the note is in default.

	During January 2014, the Company issued two promissory notes to two unrelated party for a total of $4,000. The notes bear interest at 10% and the principal and accrued interest is convertible into common shares at $.01 per share upon the election of the holder of each note. Based on the initial valuation of the beneficial conversion feature the Company has recorded a debt discount of $4,000, all of which was amortized in the fiscal year ended July 31, 2014. The original maturity date on the notes was June 30, 2014. The holders have extended the notes to July 31, 2015.

	During June 2014, the Company issued one promissory note to one unrelated party for $2,000. The note bears interest at 10% and the principal and accrued interest are convertible into common shares at $.01 per share. Based on the initial valuation of the beneficial conversion feature the Company has recorded a debt discount of $2,000, $659 of which was amortized in the fiscal year ended July 31, 2014 and $1,011 amortized in the three-month period ended October 31, 2014. The original maturity date on this note was November 30, 2014. The holder has extended the note to July 31, 2015.

	In October 2014, the Company issued a convertible promissory note to an unrelated party in exchange for $40,000. The note bears interest at 8% and the principal and accrued interest are convertible into common shares at $.04 per share upon election of the holder. Based on the initial valuation of the beneficial conversion feature the Company has recorded a debt discount of $10,000, $319 of which was amortized in the three-month period ended October 31, 2014. The original maturity date on this note is July 31, 2015.

5_Shareholders_Deficit

5. Shareholders' Deficit	3 Months Ended
	Oct. 31, 2014
Stockholders' Equity Note [Abstract]
Shareholders' Deficit	Preferred stock

	The Company is authorized to issue 25,000,000 shares of $.001 par value preferred stock. The Company's Board of Directors may divide and issue the preferred shares in series. Each Series, when issued, shall be designated to distinguish them from the shares of all other series. The relative rights and preferences of these series include preference of dividends, redemption terms and conditions, amount payable upon shares of voluntary or involuntary liquidation, terms and condition of conversion as well as voting powers.

	There were no issuances of Preferred Stock during the period ending October 31, 2014 and the year ending July 31, 2014.

	Common stock

	The Company is authorized to issue 33,333,333 shares of common stock. Total shares outstanding at the three-month period ending October 31, 2014 and fiscal year ending July 31, 2014 were 19,830,672.

	There were no issuances of Common Stock during the period ending October 31, 2014.

	Stock Options and Warrants

	Effective February 1, 2006, the Company adopted ASC 718 Stock Based Payment which requires a public entity to measure the cost of employee services received in exchange for an award of equity instruments based on the grant-date fair value of the award (with limited exceptions).

	In August 2012, the Company granted two officers and four directors options to purchase an aggregate of 500,000 shares of the Company's common stock at an exercise price of $.01 per share, in exchange for unpaid services expenses. All 500,000 options were fully vested on the grant date. The quoted market price of the stock was $.01 per share on the grant date. The Company valued the options at $.01 per share, or $5,000. This amount is reflected in the year ended July 31, 2013 financial statements as stock based compensation. The fair value of the options was estimated at the date of grant using the Black-Scholes option-pricing model with the following assumptions:


	Risk-free interest rate	0.63%
	Dividend yield	0.00%
	Volatility factor	273.47%
	Weighted average expected life	7 years

	In August 2012, the Company granted the VP Finance & CFO options to purchase an aggregate of 150,000 shares of the Company's common stock at an exercise price of $.01 per share, in exchange for unpaid services expenses. All 150,000 options were fully vested on the grant date. The quoted market price of the stock was $.01 per share on the grant date. The Company valued the options at $.01 per share, or $1,500. This amount is reflected in the year ended July 31, 2013 financial statements as stock based compensation. The fair value of the options was estimated at the date of grant using the Black-Scholes option-pricing model with the following assumptions:

	Risk-free interest rate	0.45%
	Dividend yield	0.00%
	Volatility factor	271.79%
	Weighted average expected life	7 years

	In July 2013, the Company granted the CEO and four directors options to purchase an aggregate of 500,000 shares of the Company's common stock at an exercise price of $.05 per share, in exchange for unpaid services expenses. All 500,000 options were fully vested on the grant date. The quoted market price of the stock was $.12 per share on the grant date. The Company valued the options at $.12 per share, or $60,000. This amount is reflected in the year ended July 31, 2013 financial statements as stock based compensation. The fair value of the options was estimated at the date of grant using the Black-Scholes option-pricing model with the following assumptions:

	Risk-free interest rate	0.59%
	Dividend yield	0.00%
	Volatility factor	314.40%
	Weighted average expected life	5 years

	There were no issues of Common Stock Options or Warrants during the period ending October 31, 2014.

6_Income_Taxes

6. Income Taxes	3 Months Ended
6. Income Taxes	Oct. 31, 2014
Income Tax Disclosure [Abstract]
Income Taxes	The Company accounts for income taxes under FASB ASC Topic 740, which requires use of the liability method. FASB ASC Topic 740 provides that deferred tax assets and liabilities are recorded based on the differences the tax basis of assets and liabilities and their carrying amounts for financial reporting purposes, referred to as temporary differences. The Company incurred net operating losses during all periods presented resulting in a deferred tax asset, which was fully allowed for; therefore, the net benefits and expense resulted in $0 income taxes.

7_Subsequent_Event

7. Subsequent Event	3 Months Ended
7. Subsequent Event	Oct. 31, 2014
Subsequent Events [Abstract]
7. Subsequent Event	In November 2014, the Company issued one convertible promissory note to an unrelated party in exchange for $4,000. The note bears interest at 10% and the principal and accrued interest are convertible into common shares at $.01 per share.

	In November 2014, the Company issued one convertible promissory note to an unrelated party in exchange for $20,000. The note bears interest at 8% and the principal and accrued interest are convertible into common shares at $.04 per share.

	In December 2014, the Company issued one convertible promissory note to an unrelated party in exchange for $2,000. The note bears interest at 10% and the principal and accrued interest are convertible into common shares at $.01 per share.

	In December 2014, the Company issued one convertible promissory note to an unrelated party in exchange for $15,000. The note bears interest at 8% and the principal and accrued interest are convertible into common shares at $.04 per share.

	In January 2015, the Company issued one convertible promissory note to an unrelated party in exchange for $2,000. The note bears interest at 10% and the principal and accrued interest are convertible into common shares at $.01 per share.

	In January 2015, the Company issued one convertible promissory note to an unrelated party in exchange for $30,000 of services. The note bears interest at 10% and the principal and accrued interest are convertible into common shares at $.10 per share.

	In March 2015, the issued options to purchase 450,000 shares each of common stock to its President & CEO and VP Finance & CFO as compensation for services rendered.

	In March 2015, the Company issued one convertible promissory note to an unrelated party in exchange for $12,500. The note bears interest at 8% and the principal and accrued interest are convertible into common shares at $.04 per share.

1_Organization_Basis_of_Presen1

1. Organization, Basis of Presentation, and Summary of Significant Accounting Policies (Policies)

3 Months Ended

Oct. 31, 2014

Organization Basis Of Presentation And Summary Of Significant Accounting Policies Policies

Organization and Basis of Presentation

All shares and per share amounts in these Consolidated Financial Statements and related notes have been retroactively adjusted to reflect the reverse stock split for all periods presented.

Development Stage

Going Concern

Stock-based Compensation

Loss per Common Share

Beneficial Conversion Features

Fair Value of Financial Instruments