Latitude 360 10-Q 14 Nov 13 2013 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	21 Months Ended
	Sep. 30, 2013	Nov. 04, 2013
Document And Entity Information	'	'
Entity Registrant Name	'Kingdom Koncrete, Inc.	'
Entity Central Index Key	'0001376755	'
Document Type	'10-Q	'
Document Period End Date	30-Sep-12	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--12-31	'
Is Entity a Well-known Seasoned Issuer?	'No	'
Is Entity a Voluntary Filer?	'No	'
Is Entity's Reporting Status Current?	'Yes	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Public Float	'	$5,721,900
Entity Common Stock, Shares Outstanding	'	5,721,900
Document Fiscal Period Focus	'Q3	'
Document Fiscal Year Focus	'2013	'

Consolidated_Balance_Sheets_Un

Consolidated Balance Sheets (Unaudited) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Current Assets	'	'
Cash and Cash Equivalents	$14,038	$22,160
Inventory	1,677	2,464
Prepaid Expenses	0	1,150
Total Current Assets	15,715	25,774
Fixed Assets:	'	'
Equipment	173,884	173,884
Leasehold Improvements	7,245	7,245
Office Equipment	675	675
Less: Accumulated Depreciation	-170,518	-167,038
Total Fixed Assets	11,286	14,766
Total Assets	27,001	40,540
Current Liabilities	'	'
Accounts Payable - Related Party	60,148	41,295
Accounts Payable	2,446	0
Accrued Expenses	1,496	678
Advances from Shareholder	0	14,656
Total Current Liabilities	64,090	56,629
Total Liabilities (All Current)	64,090	56,629
Preferred stock, $.001 par value, 20,000,000 shares authorized, -0- and -0- shares issued and outstanding	0	0
Common Stock, .001 par value, 500,000,000 shares authorized, 5,721,900 and 5,721,900 shares issued and outstanding, respectively	5,722	5,722
Additional Paid-in Capital	275,082	275,082
Retained Earnings (Deficit)	-317,893	-296,893
Total Shareholders' Equity	-37,089	-16,089
Total Liabilities and Shareholders' Equity	$27,001	$40,540

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Statement of Financial Position [Abstract]	'	'
Common Stock, par value	$0.00	$0.00
Common Stock, shares issued	5,721,900	5,721,900
Common Stock, shares outstanding	5,721,900	5,721,900
Preferred Stock, par value	$0.00	$0.00
Preferred Stock, shares issued	0	0
Preferred Stock, shares outstanding	0	0

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Income Statement [Abstract]	'	'	'	'
Revenue	$35,832	$29,407	$101,695	$99,120
Cost of Sales	17,202	13,091	48,543	49,365
Gross Profit	18,630	16,316	53,152	49,755
Operating Expenses:	'	'	'	'
Depreciation and Amortization	1,160	1,160	3,480	3,480
Advertising	2,276	222	2,944	2,668
General and Administrative	23,110	22,252	67,728	57,095
Total Operating Expenses	26,546	23,634	74,152	63,243
Net Operating Loss	-7,916	-7,318	-21,000	-13,488
Other Income (Expense)	'	'	'	'
Total Other Income (Expense)	0	0	0	0
Net Loss	($7,916)	($7,318)	($21,000)	($13,488)
Basic and Diluted	0	0	0	0
Basic and Diluted Earnings (Loss) per share	$5,721,900	$5,721,900	$5,721,900	$5,721,900

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (Unaudited) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
CASH FLOWS FROM OPERATING ACTIVITIES	'	'	'	'
Net loss	($7,916)	($7,318)	($21,000)	($13,488)
Depreciation and Amortization	1,160	1,160	3,480	3,480
(Increase) Decrease in inventory	'	'	787	-622
(Decrease) in accounts payable	'	'	21,299	32,219
(Increase) Decrease in Prepaid Expenses	'	'	1,150	1,150
Increase (Decrease) in accrued expenses	'	'	818	99
CASH FLOWS (USED IN) OPERATING ACTIVITIES	'	'	6,534	22,838
CASH FLOWS (USED IN) FINANCING ACTIVITIES	'	'	'	'
Payments on shareholder advance	'	'	-14,656	-27,500
CASH FLOWS (USED IN) FINANCING ACTIVITIES	'	'	-14,656	-27,500
NET INCREASE (DECREASE) IN CASH	'	'	-8,122	-4,662
Cash, beginning of period	'	'	22,160	23,231
Cash, end of period	14,038	18,569	14,038	18,569
SUPPLEMENTAL CASH FLOW INFORMATION	'	'	'	'
Cash Paid During the Year for Interest Expense	'	'	$0	$0

Consolidated_Statement_of_Shar

Consolidated Statement of Shareholders' Equity (Unaudited) (USD $)	Common Stock	Additional Paid-In Capital	Retained Earnings / Accumulated Deficit	Total
Begining balance, APIC at Dec. 31, 2011	'	$275,082	'	'
Begining balance, stockholders' equity (deficit) at Dec. 31, 2011	'	'	-293,164	'
Begining balance, amount at Dec. 31, 2011	5,722	'	'	'
Begining balance, shares outstanding at Dec. 31, 2011	5,721,900	'	'	'
Net income (loss)	'	'	-3,729	'
Ending balance, APIC at Dec. 31, 2012	'	275,082	'	'
Stockholders' equity (deficit) at Dec. 31, 2012	'	'	-293,164	-16,089
Common stock, amount at Dec. 31, 2012	5,722	'	'	'
Common stock, shares outstanding at Dec. 31, 2012	5,721,900	'	'	5,721,900
Net income (loss)	'	'	-21,000	-21,000
Ending balance, APIC at Sep. 30, 2013	'	275,082	'	'
Stockholders' equity (deficit) at Sep. 30, 2013	'	'	'	-37,089
Common stock, amount at Sep. 30, 2013	$5,722	'	'	'
Common stock, shares outstanding at Sep. 30, 2013	5,721,900	'	'	5,721,900

NATURE_OF_ACTIVITIES_AND_SIGNI

NATURE OF ACTIVITIES AND SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
NATURE OF ACTIVITIES AND SIGNIFICANT ACCOUNTING POLICIES	'
	Nature of Activities, History and Organization:
	Kingdom Koncrete, Inc. (the “Company”) operates a ‘carry and go’ concrete business. The Company is located in Rockwall, Texas and was incorporated on August 22, 2006 under the laws of the State of Nevada.
	Kingdom Koncrete Inc. is the parent company of Kingdom Concrete, Inc. (“Kingdom Texas”), a company incorporated under the laws of the State of Texas. Kingdom Texas was established in 2003 and for the past five years has been operating a single facility in Texas.
	On August 22, 2006, Kingdom Koncrete, Inc. ("Koncrete Nevada"), a private holding company established under the laws of Nevada, was formed in order to acquire 100% of the outstanding common stock of Kingdom Texas.  On June 30, 2006, Koncrete Nevada issued 5,000,000 shares of common stock in exchange for a 100% equity interest in Kingdom Texas.  As a result of the share exchange, Kingdom Texas became the wholly owned subsidiary of Koncrete Nevada.  As a result, the shareholders of Kingdom Texas owned a majority of the voting stock of Koncrete Nevada.  The transaction was regarded as a reverse merger whereby Kingdom Texas was considered to be the accounting acquirer as its shareholders retained control of Koncrete Nevada after the exchange, although Koncrete Nevada is the legal parent company.  The share exchange was treated as a recapitalization of Koncrete Nevada.  As such, Kingdom Texas (and its historical financial statements) is the continuing entity for financial reporting purposes. The financial statements have been prepared as if Koncrete Nevada had always been the reporting company and, on the share exchange date, changed its name and reorganized its capital stock.
	Unaudited Interim Financial Statements:
	The accompanying unaudited interim financial statements have been prepared in accordance with accounting principles generally accepted in the United States and applicable Securities and Exchange Commission (“SEC”) regulations for interim financial information. These financial statements are unaudited and, in the opinion of management, include all adjustments (consisting of normal recurring accruals) necessary to present fairly the balance sheets, statements of operations and statements of cash flows for the periods presented in accordance with accounting principles generally accepted in the United States. Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States have been condensed or omitted pursuant to SEC rules and regulations. It is presumed that users of this interim financial information have read or have access to the audited financial statements and footnote disclosure for the preceding fiscal year contained in the Company’s Annual Report on Form 10-K. Operating results for the interim periods presented are not necessarily indicative of the results that may be expected for the year ending December 31, 2013.
	Significant Accounting Policies:
	The Company’s management selects accounting principles generally accepted in the United States of America and adopts methods for their application.  The application of accounting principles requires the estimating, matching and timing of revenue and expense. It is also necessary for management to determine, measure and allocate resources and obligations within the financial process according to those principles.  The accounting policies used conform to generally accepted accounting principles which have been consistently applied in the preparation of these financial statements.
	The financial statements and notes are representations of the Company’s management which is responsible for their integrity and objectivity. 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.
	Management believes that all adjustments necessary for a fair statement of the results of the nine months ended September 30, 2013 and 2012 have been made.
	Basis of Presentation:
	The Company prepares its financial statements on the accrual basis of accounting.  All intercompany balance and transactions are eliminated.  Investments in subsidiaries are consolidated.
	Use of Estimates:
	The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures.  Accordingly, actual results could differ from those estimates.
	Recently Issued Accounting Pronouncements:
	The Company does not expect the adoption of recently issued and recently announced accounting pronouncements to have a significant impact on the Company’s results of operations, financial position or cash flow.
	Cash and Cash Equivalents:
	Cash and cash equivalents includes cash in banks with original maturities of three months or less and are stated at cost which approximates market value, which in the opinion of management, are subject to an insignificant risk of loss in value.
	Inventory:
	Inventory is comprised of gravel, the primary raw material used to make concrete.   The Company uses the weighted average method for inventory tracking and valuation and calculates inventory at each month end.  Inventory is stated at the lower of cost or market value.
	Revenue Recognition:
	The Company recognizes revenue from the sale of products in accordance with ASC 605-15 “Revenue Recognition”, (formerly Staff Accounting Bulletin No. 104, "Revenue Recognition in Financial Statements" ("SAB 104").  Revenue will be recognized only when all of the following criteria have been met.
	1. Persuasive evidence of an arrangement exists;
	2. Ownership and all risks of loss have been transferred to buyer, which is generally upon delivery
	3. The price is fixed and determinable; and
	4. Collectability is reasonably assured.
	Revenue is recorded net any of sales taxes charged to customers.
	Emerging Growth Company Critical Accounting Policy Disclosure
	The Company qualifies as an “emerging growth company” under the 2012 JOBS Act. Section 107 of the JOBS Act provides that an emerging growth company can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act for complying with new or revised accounting standards.   As an emerging grown company, the Company can delay the adoption of certain accounting standards until those standards would otherwise apply to private companies.     The Company may elect to take advantage of the benefits of this extended transition period in the future.
	Cost of Goods Sold:
	Cost of goods sold consists primarily of gravel, which is used to make concrete.   Due to large space requirements, the Company orders gravel approximately every four to six weeks and expenses all purchases when made.   At each month end, the Company approximates the amount of gravel remaining and includes it as inventory based upon the weighted average method.
	Income Taxes:
	The Company has adopted ASC 740-10 “Income Taxes” which requires the use of the liability method in the computation of income tax expense and the current and deferred income taxes payable.
	Advertising:
	Advertising costs are expensed as incurred.  These expenses were $2,276 and $22 for the three months ended September 30, 2013 and 2012, respectively and $2,944 and $2,668 for the nine months ended September 30, 2013 and 2012, respectively.
	Property and Equipment:
	Property and equipment are stated at cost less accumulated depreciation.  Major renewals and improvements are capitalized; minor replacements, maintenance and repairs are charged to current operations.  Depreciation is computed by applying the straight-line method over the estimated useful lives which are generally five to seven years.
	Earnings per Share:
	Earnings per share (basic) is calculated by dividing the net income (loss) by the weighted average number of common shares outstanding for the period covered.  As the Company has no potentially dilutive securities, fully diluted earnings per share is identical to earnings per share (basic).
	Comprehensive Income:
	ASC 220 establishes standards for reporting and display of comprehensive income and its components in a full set of general purpose financial statements.  For the quarters ended June 30, 2013 and 2012, the Company had no items of other comprehensive income.  Therefore, the net loss equals the comprehensive loss for the periods then ended.
	Fair Value of Financial Instruments:
	In accordance with the reporting requirements of ASC 820, the Company  calculates the fair value of its assets and  liabilities which qualify as financial  instruments  under this statement and includes this additional information in the notes to the financial statements  when the fair value is different  than the  carrying  value of those financial instruments.   At September 30, 2013, the Company did not have any financial instruments other than cash.

FIXED_ASSETS

FIXED ASSETS	9 Months Ended
	Sep. 30, 2013
Property, Plant and Equipment [Abstract]	'
FIXED ASSETS	'
	Fixed assets at September 30, 2013 and December 31, 2012 are as follows:
		September 30,			December 31,
		2013			2012
	Equipment	$	173,884		$	173,884
	Office Equipment		675			675
	Leasehold Improvements		7,245			7,245
	Less: Accumulated Depreciation		(170,518	)		(167,038	)
	Total Fixed Assets	$	11,286		$	14,766
	Depreciation expense for the three month periods ended September 30, 2013 and 2012 was $1,160 and $1,160, respectively and for the nine month periods ended September 30, 2013 and 2012 was $3,480 and $3,480, respectively.

EQUITY

EQUITY	9 Months Ended
	Sep. 30, 2013
Equity [Abstract]	'
EQUITY	'
	As of September 30, 2013 the Company was authorized to issue 500,000,000 common shares at a par value of $0.001 per share.
	No shares have been issued during the nine months ended September 30, 2013.
	At September 30, 2013 there were 5,721,900 common shares outstanding.  There are no stock option plans or outstanding warrants as of September 30, 2013.

INCOME_TAXES

INCOME TAXES	9 Months Ended
	Sep. 30, 2013
Income Tax Disclosure [Abstract]	'
INCOME TAXES	'
	The Company has adopted ASC 740-10 which requires the use of the liability method in the computation of income tax expense and the current and deferred income taxes payable (deferred tax liability) or benefit (deferred tax asset).   Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized.
	The cumulative tax effect at the expected tax rate of 25% of significant items comprising the Company’s net deferred tax amounts as of September 30, 2013 and December 31, 2012 are as follows:
	Deferred tax asset related to:
		September 30,			December 31,
		2013			2012
	Prior Year	$	74,223		$		73,291
	Tax Benefit for Current Period		5,250			932
	Net Operating Loss Carryforward		79,473			74,223
	Less: Valuation Allowance		(79,473)			-74,223
	Net Deferred Tax Asset	$	0	$		0
	The cumulative net operating loss carry-forward is $317,893 at September 30, 2013 and $296,893 at December 31, 2012, and will expire in the years 2025 through 2030.    The realization of deferred tax benefits is contingent upon future earnings, therefore, the net deferred tax asset has been fully reserved at September 30, 2013 and December 31, 2012.

DUE_TO_SHAREHOLDER

DUE TO SHAREHOLDER	9 Months Ended
	Sep. 30, 2013
Related Party Transactions [Abstract]	'
DUE TO SHAREHOLDER	'
	The Company was obligated to a shareholder for funds advanced to the Company for start up expenses and working capital.  The advances are unsecured and are to be paid back as the Company has available funds to do so.  No interest rate or payback schedule had been established.  There have been no interest paid or imputed on these advances.  The balance at September 30, 2013 and December 31, 2012 was $0 and $14,656, respectively.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2013
Commitments and Contingencies Disclosure [Abstract]	'
COMMITMENTS AND CONTINGENCIES	'
	The Organization leases an office and operational facilities on a month to month basis. Rent expense was $4,600 and $3,450 for the three months ended September 30, 2013 and 2012, respectively and $11,500 and $10,350 for the nine months ended September 30, 2013 and 2012, respectively.

FINANCIAL_CONDITION_AND_GOING_

FINANCIAL CONDITION AND GOING CONCERN	9 Months Ended
	Sep. 30, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
FINANCIAL CONDITION AND GOING CONCERN	'
	Kingdom Koncrete, Inc. has an accumulated deficit through September 30, 2013 totaling $317,893 and had negative working capital of $48,375.  Because of this accumulated loss, Kingdom Koncrete, Inc. will require additional working capital to develop its business operations.  Kingdom Koncrete, Inc. intends to raise additional working capital either through private placements, public offerings, bank financing and/or shareholder funding.  There are no assurances that Kingdom Koncrete, Inc. will be able to either (1) achieve a level of revenues adequate to generate sufficient cash flow from operations; or (2) obtain additional financing through either private placement, bank financing and/or shareholder funding necessary to support Kingdom Koncrete, Inc.'s working capital requirements.  To the extent that funds generated from any private placements, public offerings, bank financing and/or shareholder funding are insufficient, Kingdom Koncrete, Inc. 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 Kingdom Koncrete, Inc.  If adequate working capital is not available Kingdom Koncrete, Inc. may not be able to continue its operations.
	Management believes that the efforts it has made to promote its business will continue for the foreseeable future.  These conditions raise substantial doubt about Kingdom Koncrete, Inc.'s ability to continue as a going concern.  The financial statements do not include any adjustments relating to the recoverability and classification of asset carrying amounts or the amount and classification of liabilities that might be necessary should Kingdom Koncrete, Inc. be unable to continue as a going concern.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2013
Subsequent Events [Abstract]	'
SUBSEQUENT EVENTS	'
	In accordance with ASC 855-10 an evaluation of subsequent events was performed through November 8, 2013, which is the date the financial statements were issued. No items requiring disclosure were noted.

NATURE_OF_ACTIVITIES_AND_SIGNI1

NATURE OF ACTIVITIES AND SIGNIFICANT ACCOUNTING POLICIES (Policies)	21 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
Basis of Presentation:	'
	Basis of Presentation:
	The Company prepares its financial statements on the accrual basis of accounting.  All intercompany balance and transactions are eliminated.  Investments in subsidiaries are consolidated.
Use of Estimates:	'
	Use of Estimates:
	The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures.  Accordingly, actual results could differ from those estimates.
Cash and Cash Equivalents:	'
	Cash and Cash Equivalents:
	Cash and cash equivalents includes cash in banks with original maturities of three months or less and are stated at cost which approximates market value, which in the opinion of management, are subject to an insignificant risk of loss in value.
Inventory:	'
	Inventory:
	Inventory is comprised of gravel, the primary raw material used to make concrete.   The Company uses the weighted average method for inventory tracking and valuation and calculates inventory at each month end.  Inventory is stated at the lower of cost or market value.
Revenue Recognition:	'
	Revenue Recognition:
	The Company recognizes revenue from the sale of products in accordance with ASC 605-15 “Revenue Recognition”, (formerly Staff Accounting Bulletin No. 104, "Revenue Recognition in Financial Statements" ("SAB 104").  Revenue will be recognized only when all of the following criteria have been met.
	1. Persuasive evidence of an arrangement exists;
	2. Ownership and all risks of loss have been transferred to buyer, which is generally upon delivery
	3. The price is fixed and determinable; and
	4. Collectability is reasonably assured.
	Revenue is recorded net any of sales taxes charged to customers.
Cost of Goods Sold:	'
	Cost of Goods Sold:
	Cost of goods sold consists primarily of gravel, which is used to make concrete.   Due to large space requirements, the Company orders gravel approximately every four to six weeks and expenses all purchases when made.   At each month end, the Company approximates the amount of gravel remaining and includes it as inventory based upon the weighted average method.
Income Taxes:	'
	Income Taxes:
	The Company has adopted ASC 740-10 “Income Taxes” (formerly SFAS No. 109), which requires the use of the liability method in the computation of income tax expense and the current and deferred income taxes payable.
Advertising:	'
	Advertising:
	Advertising costs are expensed as incurred.  These expenses were $2,029 and $1,911 for the three months ended June 30, 2012 and 2011, respectively, and $2,446 and $2,208 for the six months ended June 30, 2012 and 2011, respectively.
Property and Equipment:	'
	Property and Equipment:
	Property and equipment are stated at cost less accumulated depreciation.  Major renewals and improvements are capitalized; minor replacements, maintenance and repairs are charged to current operations.  Depreciation is computed by applying the straight-line method over the estimated useful lives which are generally five to seven years.
Earnings per Share:	'
	Earnings per Share:
	Earnings per share (basic) is calculated by dividing the net income (loss) by the weighted average number of common shares outstanding for the period covered.  As the Company has no potentially dilutive securities, fully diluted earnings per share is identical to earnings per share (basic).
Comprehensive Income:	'
	Comprehensive Income:
	ASC 220 establishes standards for reporting and display of comprehensive income and its components in a full set of general purpose financial statements.  For the quarters ended June 30, 2012 and 2011, the Company had no items of other comprehensive income.  Therefore, the net loss equals the comprehensive loss for the periods then ended.
Fair Value of Financial Instruments:	'
	Fair Value of Financial Instruments:
	In accordance with the reporting requirements of ASC 820, the Company  calculates the fair value of its assets and  liabilities which qualify as financial  instruments  under this statement and includes this additional information in the notes to the financial statements  when the fair value is different  than the  carrying  value of those financial instruments.   At June 30, 2012, the Company did not have any financial instruments other than cash.

FIXED_ASSETS_Tables

FIXED ASSETS (Tables)	9 Months Ended
	Sep. 30, 2013
Property, Plant and Equipment [Abstract]	'
Fixed Assets	'
		September			December 31,
		30,			20121
		2013
	Equipment	$	173,884		$	173,884
	Office Equipment		675			675
	Leasehold Improvements		7,245			7,245
	Less: Accumulated Depreciation		(170,518	)		(167,038	)
	Total Fixed Assets	$	11,286		$	14,766

INCOME_TAXES_Tables

INCOME TAXES (Tables)	9 Months Ended
	Sep. 30, 2013
Income Tax Disclosure [Abstract]	'
Deferred Tax	'
		September			December 31,
		30,
		2013			2012
	Prior Year	$	74,223		$		73,291
	Tax Benefit for Current Period		5,250			932
	Net Operating Loss Carryforward		79,473			74,223
	Less: Valuation Allowance		(79,473)			-74,223
	Net Deferred Tax Asset	$	0	$		0

NATURE_OF_ACTIVITIES_AND_SIGNI2

NATURE OF ACTIVITIES AND SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Notes to Financial Statements	'	'	'	'
Advertising	$2,276	$222	$2,944	$2,668

FIXED_ASSETS_Fixed_Assets_Deta

FIXED ASSETS - Fixed Assets (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Notes to Financial Statements	'	'
Equipment	$173,884	$173,884
Office Equipment	675	675
Leasehold Improvements	7,245	7,245
Less: Accumulated Depreciation	-170,518	-167,038
Total Fixed Assets	$11,286	$14,766

FIXED_ASSETS_Details_Narrative

FIXED ASSETS (Details Narrative) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Notes to Financial Statements	'	'	'	'
Depreciation Expense	$1,160	$1,160	$3,480	$3,480

EQUITY_Details_Narrative

EQUITY (Details Narrative)	Sep. 30, 2013	Dec. 31, 2012
Notes to Financial Statements	'	'
Common Shares Outstanding	5,721,900	5,721,900

INCOME_TAXES_Deferred_Tax_Deta

INCOME TAXES - Deferred Tax (Details) (USD $)	9 Months Ended	12 Months Ended
	Sep. 30, 2013	Dec. 31, 2012
Notes to Financial Statements	'	'
Prior Year	$74,223	$73,291
Tax Benefit for Current Period	5,250	932
Net Operating Loss Carryforward	79,473	74,223
Less: Valuation Allowance	-79,473	-74,223
Net Deferred Tax Asset	$0	$0

INCOME_TAXES_Details_Narrative

INCOME TAXES (Details Narrative) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Notes to Financial Statements	'	'
Operating Loss Carryforward	$317,893	$296,893

DUE_TO_SHAREHOLDER_Details_Nar

DUE TO SHAREHOLDER (Details Narrative) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Notes to Financial Statements	'	'
Due To Shareholder	$0	$14,656

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Details Narrative) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Notes to Financial Statements	'	'	'	'
Rent Expense	$4,600	$3,450	$11,500	$10,350

FINANCIAL_CONDITION_AND_GOING_1

FINANCIAL CONDITION AND GOING CONCERN (Details Narrative) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Notes to Financial Statements	'	'
Accumulated Deficit	($317,893)	($296,893)
Working Capital	$48,375	'