Lingerie Fighting Championships (BOTY) 10-K 14 Apr 16 2015 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2015	Apr. 12, 2016	Jun. 30, 2015
Document And Entity Information [Abstract]
Entity Registrant Name	LINGERIE FIGHTING CHAMPIONSHIPS, INC.
Entity Central Index Key	1,407,704
Trading Symbol	boty
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding		19,769,977
Entity Public Float			$ 0
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Current assets
Cash	$ 21,683	$ 3,580
Total current assets	21,683	3,580
Current liabilities
Accounts payable and accrued expenses	37,626	116
Total current liabilities	$ 37,626	$ 116
Stockholders' (deficit) equity
Preferred stock, par value $0,001 per share, 10,000,000 shares authorized, no shares issued and outstanding.
Common stock, par value $0.0001 per share, 400,000,000 shares authorized, 19,769,977 and 11,500,000 shares issued and outstanding at December 31, 2015 and 2014, respectively	$ 1,977	$ 1,150
Additional paid in capital	180,329	2,578
Accumulated deficit	(198,249)	(264)
Total stockholders' (deficit) equity	(15,943)	3,464
Total liabilities and stockholders' deficit	$ 21,683	$ 3,580

BALANCE SHEETS (Parentheticals)

BALANCE SHEETS (Parentheticals) - $ / shares	Dec. 31, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Preferred stock par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized	400,000,000	400,000,000
Common stock, shares issued	19,769,977	11,500,000
Common stock, shares outstanding	19,769,977	11,500,000

STATEMENT OF OPERATIONS

STATEMENT OF OPERATIONS - USD ($)	5 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2015
Income Statement [Abstract]
Revenue		$ 5,970
Cost of Services		32,902
Gross profit (loss)		(26,932)
Operating expenses
Selling, general and administrative expenses	$ 264	171,053
Total operating expense	264	171,053
Operating loss	$ (264)	$ (197,985)
Provision for income taxes
Net Loss	$ (264)	$ (197,985)
Basic and diluted net loss per common share (in dollars per share)	$ 0	$ (0.01)
Basic and diluted weighted average number of common shares outstanding (in shares)	9,825,949	17,693,871

STATEMENTS OF STOCKHOLDERS' DEF

STATEMENTS OF STOCKHOLDERS' DEFICIT - USD ($)	Common Stock	Additional Paid-in Capital	Accumulated Deficit	Total
Balance at Jul. 21, 2014
Balance (in shares) at Jul. 21, 2014
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Common shares issued for cash	$ 1,150	$ 65		$ 1,215
Common shares issued for cash (in shares)	11,500,000			11,500,000
Advance Forgiven By Related Party		2,513		$ 2,513
Net loss			$ (264)	(264)
Balance at Dec. 31, 2014	$ 1,150	2,578	(264)	3,464
Balance (in shares) at Dec. 31, 2014	11,500,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Common shares issued for conversion of debt	$ 525	4,725		$ 5,250
Common shares issued for conversion of debt (in shares)	5,250,000			5,250,000
Sale of common stock	$ 250	199,750		$ 200,000
Sale of common stock (in shares)	2,500,000
Common shares issued for compensation	$ 10	7,590		7,600
Common shares issued for compensation	95,000
Beneficial conversion feature on convertible debt		5,250		5,250
Reverse Merger Adjustment	$ 42	(39,564)		(39,522)
Reverse Merger Adjustment Share	424,977
Net loss			(197,985)	(197,985)
Balance at Dec. 31, 2015	$ 1,977	$ 180,329	$ (198,249)	$ (15,943)
Balance (in shares) at Dec. 31, 2015	19,769,977

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS - USD ($)	5 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2015
Cash Flows from operating activities:
Net loss	$ (264)	$ (197,985)
Adjustments to reconcile net loss to net cash used in operating activities :
Amortization of beneficial conversion feature		5,250
Stock - based compensation		7,600
Changes in operating assets and liabilities:
Accounts payable and accrued expense	116	31,410
Net cash used in operating activities	(148)	(153,725)
Cash flows from investing activities:
Cash receipt from reverse merger		2,578
Net cash provided by investing activities		2,578
Cash flows from financing activities:
Capital contribution from related party	2,513
Repayment of notes		(12,000)
Repayment of notes - related party		(24,000)
Borrowings on convertible debt		1,400
Borrowings on convertible debt - related party		3,850
Proceeds from sale of common stock	1,215	200,000
Net cash provided by financing activities	3,728	169,250
Net increase in cash	3,580	18,103
Cash, beginning of the period		3,580
Cash, end of the period	3,580	21,683
Cash paid during the period for:
Interest		100
Income taxes		337
Non cash investment and financing activities:
Advance forgiven by related party	$ 2,513
Net liabilities assumed in the reverse merger		39,522
Discount to convertible debt for beneficial conversion feature		5,250
Common shares issued for conversion debt		$ 5,250

ORGANIZATION AND NATURE OF BUSI

ORGANIZATION AND NATURE OF BUSINESS	12 Months Ended
	Dec. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND NATURE OF BUSINESS	NOTE 1 – ORGANIZATION AND NATURE OF BUSINESS (a) Organization Lingerie Fighting Championships, Inc. (the "Company") is a Nevada corporation incorporated on November 29, 2006 under the name Sparking Events, Inc. The Company's corporate name was changed to Xodtec Group USA, Inc. in June 2009, Xodtec LED, Inc. in May 2010, Cala Energy Corp. in September 2013 and Lingerie Fighting Championships, Inc. on April 1, 2015. The Company is a development-stage media company, which is in the process of developing and implementing a program of original entertainment for mature audiences which it plans to make available predominantly through live entertainment events, as well as through digital home video, broadcast television networks, video-on-demand and digital media channels. Prior to the reverse acquisition transaction described below, the Company was a shell corporation, and had been a shell corporation since February 28, 2013. References to LFC relate to Lingerie Fighting Championships, Inc. as it existed prior to the reverse acquisition transaction. As a result of the reverse acquisition transactions, on March 31, 2015, LFC became a wholly-owned subsidiary of the Company, and on April 1, 2015, pursuant to an agreement of merger between the Company and LFC, LFC was merged into the Company and the Company's corporate name was changed to Lingerie Fighting Championships, Inc. On March 31, 2015, the Company, pursuant to share exchange agreement (the "Share Exchange Agreement"), among the Company, LFC, and the holders of all of the outstanding common stock and convertible notes of LFC exchanged their common stock and convertible notes of LFC for a total of 16,750,000 shares of common stock, which represented 84.70% of the Company's common stock after giving effect to the issuance of the shares pursuant to the Share Exchange Agreement and the shares of common stock issued in the private placement described in the following paragraph. The issuance of the 16,750,000 shares of common stock to the former holders of LFC's common stock and convertible notes in exchange for the capital stock of LFC is referred to as the reverse acquisition transaction. The sole director and chief executive officer of LFC became a director and the chief executive officer of the Company. As a result of the reverse acquisition, the Company's business has become the business of LFC. On March 31, 2015, contemporaneously with the closing pursuant to the Share Exchange Agreement, the Company issued 2,500,000 shares of common stock for a purchase price of $0.08 per share, for a total of $200,000. The proceeds from the private placement were held in escrow on March 31, 2015, and were paid to the Company on April 2, 2015. Accordingly, on March 31, 2015, the proceeds from the private placement are reflected as a subscription receivable. None of the purchasers in the private placement are affiliates of the Company. Under generally accepted accounting principles, the acquisition by the Company of LFC is considered to be a capital transaction in substance, rather than a business combination. That is, the acquisition is equivalent to the acquisition by LFC of the Company, then known as Cala Energy Corp., with the issuance of stock by LFC for the net monetary assets of the Company. The assets and liabilities assumed were $2,578 and $42,100, respectively. This transaction is reflected as a recapitalization, and is accounted for as a change in capital structure. Accordingly, the accounting for the acquisition is identical to that resulting from a reverse acquisition. Under reverse acquisition accounting, the comparative historical financial statements of the Company, as the legal acquirer, are those of the accounting acquirer, LFC. As a result, the comparable financial statements for prior period will be the financial statements of LFC. The accompanying financial statements reflect the recapitalization of the stockholders' equity as if the reverse acquisition transactions occurred as of the beginning of the first period presented. Thus, the 11,500,000 shares of common stock issued to the former LFC stockholders are deemed to be outstanding for all periods reported from the date of the issuance of the underlying LFC securities, the 424,977 shares of common stock held by the Company's stockholders prior to the reverse acquisition are deemed to have been issued on March 31, 2015, the closing date for the reverse acquisition transaction, and the 5,250,000 shares issued pursuant to the Share Exchange Agreement to the holders of the convertible notes and the 2,500,000 shares issued in the private placement were issued on March 31, 2015. (b) Reverse Split On April 20, 2015, the Company effected a one-for-800 reverse split, pursuant to which each share of common stock was converted into, and became 1/800 of a share of common stock, with fractional shares being rounded up to the next higher whole number of shares. As a result of the reverse split, the 339,757,357 shares of common stock, then outstanding, became and were converted into 424,977 shares. All references to shares of common stock and per share information retroactively reflect the reverse split.

BASIS OF PRESENTATION AND ACCOU

BASIS OF PRESENTATION AND ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
BASIS OF PRESENTATION AND ACCOUNTING POLICIES	NOTE 2 – BASIS OF PRESENTATION AND ACCOUNTING POLICIES Basis of Presentation The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and are presented in US dollars. The Company uses the accrual basis of accounting and has adopted a December 31 fiscal year end. The Company had no subsidiaries at December 31, 2015 and 2014. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles 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 the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates. The Company continually evaluates its estimates and judgments. The Company bases its estimates and judgments on historical experience and other factors that it believes to be reasonable under the circumstances. Materially different results can occur as circumstances change and additional information becomes known, even for estimates and judgments that are not deemed critical. Cash and Cash Equivalents The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents. The Company had $21,683 and $3,580 in cash as at December 31, 2015 and December 31, 2014, respectively. Revenue Recognition The Company recognizes revenue from the sale of goods and services in accordance with ASC 605, "Revenue Recognition." Revenue is recognized only when all of the following criteria have been met: (i) persuasive evidence for an agreement exists; (ii) service has been provided or goods has been delivered; (iii) the payment is fixed or determinable; and (iv) collection is reasonably assured. Income Taxes Income taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized. Basic Income (Loss) Per Share Basic income (loss) per share is calculated by dividing the Company's net loss applicable to common shareholders by the weighted average number of common shares during the period. Diluted earnings per share is calculated by dividing the Company's net income available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. There are no such common stock equivalents outstanding as at December 31, 2015 and 2014. Related Party Balances and Transactions The Company follows FASB ASC 850, “ Related Party Disclosures Beneficial Conversion Feature of Convertible Debt The Company accounts for convertible debt in accordance with the guidelines established by FASB ASC 470-20, “ Debt with Conversion and Other Options Fair Value of Financial Instruments The Company's financial instruments consist primarily of cash, and accounts payable and accrued expenses. The carrying amounts of such financial instruments approximate their respective estimated fair value due to the short-term maturities and approximate market interest rates of these instruments. The Company adopted ASC Topic 820, Fair Value Measurements The three-level hierarchy for fair value measurements is defined as follows: - Level 1 – inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets; 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 other than quoted prices, either directly or indirectly, including inputs in markets that are not considered to be active; or directly or indirectly including inputs in markets that are not considered to be active; - Level 3 – inputs to the valuation methodology are unobservable and significant to the fair value measurement Recent Accounting Pronouncements In June 2014, the FASB issued ASU 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements. ASU 2014-10 eliminates the distinction of a development stage entity and certain related disclosure requirements, including the elimination of inception-to-date information on the statements of operations, cash flows and stockholders' equity. The amendments in ASU 2014-10 will be effective prospectively for annual reporting periods beginning after December 15, 2014, and interim periods within those annual periods, however early adoption is permitted. The Company evaluated and adopted ASU 2014-10 since the reporting period ended December 31, 2014. The Company's management has considered all recent accounting pronouncements. Management believes that these recent pronouncements except ASU 2014-10 will not have a material effect on the Company's financial statements.

GOING CONCERN

GOING CONCERN	12 Months Ended
	Dec. 31, 2015
Going Concern [Abstract]
GOING CONCERN	NOTE 3 – GOING CONCERN The accompanying financial statements have been prepared in conformity with GAAP, which contemplate continuation of the Company as a going concern. The Company has generated nominal revenues since inception, has sustained losses since its organization and requires funding to generate revenue. These conditions raise substantial doubt as to the Company's ability to continue as a going concern. Management anticipates that the Company will be dependent, for the near future, on additional investment capital to fund operating expenses. The Company can give no assurances that it can or will become financially viable and continue as a going concern.

LOANS PAYABLE

LOANS PAYABLE	12 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
LOANS PAYABLE	NOTE 4 – LOANS PAYABLE AND CONVERTIBLE LOAN PAYABLE On December 31, 2014, the Company, then known as Cala Energy Corp., borrowed $12,000 from each of three individuals for which the Company issued its 10% senior promissory note in the aggregate principal amount of $36,000. The notes were due December 31, 2015 or earlier in the event that the Company completed a private placement of its common stock. The notes, together with accrued interest, were paid from the proceeds of a $200,000 private placement of our common stock in April 2015, following the receipt by the Company of the proceeds from the private placement. Two of the lenders are related parties. See Note 6. On April 2, 2015, the Company received the $200,000 proceeds from the private placement of its common stock and used the proceeds to pay outstanding loans payable in the principal amount of $36,000, of which notes in the principal amount of $24,000 were held by related parties. In February 2015, LFC borrowed a total of $5,250 from four individuals, for which LFC issued its 5% convertible promissory notes due September 30, 2015. Pursuant to the Share Exchange Agreement, these notes became converted into a total of 5,250,000 shares of common stock. These notes did not become convertible until the completion of the reverse acquisition and the conversion was effected through an exchange of the notes for 5,250,000 shares of common stock pursuant to the Share Exchange Agreement. The Company analyzed the convertible debt option for derivative accounting treatment under ASC Topic 815, "Derivatives and Hedging," and determined that the instrument does not qualify for derivative accounting. The Company therefore performed an analysis to determine if the conversion option was subject to a beneficial conversion feature and determined that the instrument did have a beneficial conversion feature of $5,250. The amount of the beneficial conversion feature was recorded to interest expense as the debt was exchanged for common stock on March 31, 2015. Two of the lenders are related parties. See Note 6.

STOCKHOLDERS EQUITY

STOCKHOLDERS EQUITY	12 Months Ended
	Dec. 31, 2015
Equity [Abstract]
STOCKHOLDERS EQUITY	NOTE 5 – STOCKHOLDERS EQUITY Preferred Stock The authorized preferred stock consists of 10,000,000 shares with a par value $0.001 per share. The board of directors has broad discretion in setting the rights, preferences and privileges of one or more series of preferred stock. There were no preferred shares issued and outstanding as at December 31, 2015 and 2014. Common Stock The Company has authorized 400,000,000 shares with a par value $0.001 per share. In February 2015, LFC borrowed a total of $5,250 from four individuals, for which LFC issued its 5% convertible promissory notes due September 30, 2015. Pursuant to the Share Exchange Agreement, these notes became converted into a total of 5,250,000 shares of common stock. These notes did not become convertible until the completion of the reverse acquisition and the conversion was effected through an exchange of the notes for 5,250,000 shares of common stock pursuant to the Share Exchange Agreement. Two of the lenders may be deemed related parties. See Note 5. The Company analyzed the convertible debt option for derivative accounting treatment under ASC Topic 815, "Derivatives and Hedging," and determined that the instrument does not qualify for derivative accounting. The Company therefore performed an analysis to determine if the conversion option was subject to a beneficial conversion feature and determined that the instrument does have a beneficial conversion feature of $5,250 on March 31, 2015. The $5,250 beneficial conversion feature was recorded to interest expense as the debt was exchanged for common stock on March 31, 2015. On March 31, 2015: · Pursuant to the Share Exchange Agreement, the Company issued 11,500,000 shares of common stock to the stockholders of LFC and 5,250,000 shares of common stock to the holders of convertible note holders of LFC. As a result of the reverse acquisition accounting, these shares issued to the former LFC stockholders are treated as being outstanding from the date of issuance of the LFC shares. · The Company sold 2,500,000 shares of common stock to five investors at $0.08 per share, for a total of $200,000. At March 31, 2015, the purchase price was held in escrow, and was released to the Company on April 2, 2015. The assets and liabilities of Cala Energy Corp., which were assumed by the Company as a result of the reverse acquisition, consisted of: Cash $ 2,578 Total assets $ 2,578 Accounts payable $ 6,000 Notes payable (Notes 4 and 6) 36,100 Total liabilities $ 42,100 Net liabilities assumed $ 39,522 Pursuant to a release agreement dated June 4, 2015, between the Company and its former counsel, the Company and its former counsel exchanged general releases, and the Company issued to its former counsel 95,000 shares of common stock. The shares were valued at $0.08 per share, which is the price per share paid in the Company's March 31, 2015 private placement, for a total of $7,600. On November 12, 2015, the Company purchased 750,000 shares of common stock from a consultant for $75. These shares had been issued by LFC pursuant to a founders’ agreement dated July 28, 2014 for $75 and were exchanged for 750,000 shares of common stock pursuant to the Share Exchange Agreement. The founders’ agreement gave the Company the right to repurchase the shares at cost if she ceased to be a consultant during the first year. The Company exercised this right and repurchased the shares. The Company intends to cancel these shares. These shares have not been cancelled as of December 31, 2015 and as such are accounted for as issued until cancelled. For the year ending December 31, 2014, the company sold 11,500,000 common shares for $1,215 cash proceeds.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2015
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 6 – RELATED PARTY TRANSACTIONS LFC’s chief executive officer, who became the Company’s chief executive officer in connection with the reverse acquisition, received 9,350,000 shares of common stock, representing 47.5% of the Company’s outstanding common stock, in exchange for 9,350,000 shares of LFC common stock pursuant to the Share Exchange Agreement. The chief executive officer acquired his LFC common stock in July 2014 for $0.0001 per share, which was the par value of the LCF common stock. Two individuals, one of whom was the Company’s then chief executive and chief financial officer prior to the reverse acquisition and became the Company’s chief financial officer after the reverse acquisition, and one who was not affiliated with the Company but who became a 5% stockholder as a result of the shares issued to him pursuant to the Share Exchange Agreement upon conversion of convertible notes held by him, each (i) made a $12,000 loan to the acquired company prior to the reverse acquisition transaction and received a 10% senior promissory note in the principal amount of $12,000, which were paid from the proceeds of the Company’s March 31, 2015 private placement (see Note 4), and (ii) made a loan to the LFC in the amount of $1,925, which became converted into 1,925,000 shares of common stock pursuant to the Share Exchange Agreement. These loans represent $24,000 of the $36,000 of loans made by Cala Energy Corp. prior to the reverse acquisition transaction. The convertible notes represent $3,850 of the $5,250 of convertible notes issued by LFC prior to the reverse acquisition. The liabilities of the Cala Energy Corp. that were assumed by the Company includes $100 due to the Company’s chief financial officer, who was then the Company’s chief executive officer and chief financial officer prior to the reverse acquisition. This loan has been paid and is reflected in the change in accrued expenses. The Company's chief executive officer made a $2,628 advance to the Company during the period ended December 31, 2015. $2,513 of this $2,628 was forgiven by the chief executive officer during the period ended December 31, 2015. The $115 advance was non-interest bearing and payable on demand and has been paid and included in the change in accrued expenses.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 7 – INCOME TAXES The Company did not provide any current or deferred U.S. federal income tax provision or benefit for any of the periods presented because the Company has experienced operating losses for U.S. federal income tax purposes since inception. When it is more likely than not that a tax asset cannot be realized through future income the Company must allow for this future tax benefit The Company has fully reserved the benefit from the tax loss carryforward as follows: December 31, 2015 December 31, 2014 Net operating loss carryforward $ 198,249 $ 264 Tax rate 34 % 34 % Tax benefit of net operating loss carryforward $ 67,405 $ 90 Valuation allowance $ (67,405 ) $ (90 ) Deferred income tax asset $ - $ - The Company has approximately $198,249 of net operating losses (“NOL”) carried forward to offset taxable income in future years which expire commencing twenty years from when incurred. In assessing the realization of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. Based on the assessment, management has established a full valuation allowance against all of the deferred tax assets relating to NOLs for every period because it is more likely than not that all of the deferred tax assets will not be realized. The Company is subject to audits by U.S. Internal Revenue Service ("IRS"), state, local and foreign tax authorities. Management believes that adequate provisions have been made for any adjustments that may result from tax examinations. However, the outcome of tax audits cannot be predicted with certainty. If any issues addressed in the Company's tax audits are resolved in a manner not consistent with management's expectations, the Company could be required to adjust its provision for income taxes in the period such resolution occurs.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2015
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 8 – SUBSEQUENT EVENTS Management has evaluated events occurring after the date of these financial statements through the date that these financial statements were issued. Based on our evaluation no events other than the following have occurred that require disclosure: On April 1, 2016, the Company entered into an agreement to issue a convertible promissory note to an unrelated party for an amount of $40,000. On April 4, 2016, the Company entered into an investment agreement with an unrelated party. Per the investment agreement, the investor will invest up to $5,000,000 to purchase the Company’s common stock, par value of $.001 per share.

BASIS OF PRESENTATION AND ACC15

BASIS OF PRESENTATION AND ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and are presented in US dollars. The Company uses the accrual basis of accounting and has adopted a December 31 fiscal year end. The Company had no subsidiaries at December 31, 2015 and 2014.
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 the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates. The Company continually evaluates its estimates and judgments. The Company bases its estimates and judgments on historical experience and other factors that it believes to be reasonable under the circumstances. Materially different results can occur as circumstances change and additional information becomes known, even for estimates and judgments that are not deemed critical.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents. The Company had $21,683 and $3,580 in cash as at December 31, 2015 and December 31, 2014, respectively.
Revenue Recognition	Revenue Recognition The Company recognizes revenue from the sale of goods and services in accordance with ASC 605, "Revenue Recognition." Revenue is recognized only when all of the following criteria have been met: (i) persuasive evidence for an agreement exists; (ii) service has been provided or goods has been delivered; (iii) the payment is fixed or determinable; and (iv) collection is reasonably assured.
Income Taxes	Income Taxes Income taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized.
Basic Income (Loss) Per Share	Basic Income (Loss) Per Share Basic income (loss) per share is calculated by dividing the Company's net loss applicable to common shareholders by the weighted average number of common shares during the period. Diluted earnings per share is calculated by dividing the Company's net income available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. There are no such common stock equivalents outstanding as at December 31, 2015 and 2014.
Related Party Balances and Transactions	Related Party Balances and Transactions The Company follows FASB ASC 850, “ Related Party Disclosures
Beneficial Conversion Feature of Convertible Debt	Beneficial Conversion Feature of Convertible Debt The Company accounts for convertible debt in accordance with the guidelines established by FASB ASC 470-20, “ Debt with Conversion and Other Options
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company's financial instruments consist primarily of cash, and accounts payable and accrued expenses. The carrying amounts of such financial instruments approximate their respective estimated fair value due to the short-term maturities and approximate market interest rates of these instruments. The Company adopted ASC Topic 820, Fair Value Measurements The three-level hierarchy for fair value measurements is defined as follows: - Level 1 – inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets; 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 other than quoted prices, either directly or indirectly, including inputs in markets that are not considered to be active; or directly or indirectly including inputs in markets that are not considered to be active; - Level 3 – inputs to the valuation methodology are unobservable and significant to the fair value measurement
Recent Accounting Pronouncements	Recent Accounting Pronouncements In June 2014, the FASB issued ASU 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements. ASU 2014-10 eliminates the distinction of a development stage entity and certain related disclosure requirements, including the elimination of inception-to-date information on the statements of operations, cash flows and stockholders' equity. The amendments in ASU 2014-10 will be effective prospectively for annual reporting periods beginning after December 15, 2014, and interim periods within those annual periods, however early adoption is permitted. The Company evaluated and adopted ASU 2014-10 since the reporting period ended December 31, 2014. The Company's management has considered all recent accounting pronouncements. Management believes that these recent pronouncements except ASU 2014-10 will not have a material effect on the Company's financial statements.

STOCKHOLDERS EQUITY (Tables)

STOCKHOLDERS EQUITY (Tables)	12 Months Ended
	Dec. 31, 2015
Equity [Abstract]
Schedule of assets and liabilities of Cala Energy Corp assumed	Cash $ 2,578 Total assets $ 2,578 Accounts payable $ 6,000 Notes payable (Notes 4 and 6) 36,100 Total liabilities $ 42,100 Net liabilities assumed $ 39,522

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Summary of fully reserved the benefit from the tax loss carryforward	December 31, 2015 December 31, 2014 Net operating loss carryforward $ 198,249 $ 264 Tax rate 34 % 34 % Tax benefit of net operating loss carryforward $ 67,405 $ 90 Valuation allowance $ (67,405 ) $ (90 ) Deferred income tax asset $ - $ -

ORGANIZATION AND NATURE OF BU18

ORGANIZATION AND NATURE OF BUSINESS (Detail Textuals) - USD ($)	1 Months Ended			5 Months Ended	12 Months Ended
	Jul. 28, 2015	Apr. 20, 2015	Mar. 31, 2015	Dec. 31, 2014	Dec. 31, 2015
Organization And Nature Of Business [Line Items]
Number of shares issued under exchange agreement			5,250,000		5,250,000
Number of shares issued			2,500,000	11,500,000
Common stock price per share			$ 0.08
Value of shares issued under private placement			$ 200,000	$ 1,215
Number of shares held prior to reverse acquisition					424,977
Reverse stock split effective ratio		one-for-800 reverse split
Reverse stock split ratio for each share		1/800
Common stock, shares outstanding		339,757,357		11,500,000	19,769,977
Number of shares converted into reverse splits		424,977
Private Placement
Organization And Nature Of Business [Line Items]
Number of shares issued			2,500,000
Common stock price per share			$ 0.08
Value of shares issued under private placement			$ 200,000
Cala Energy Corp
Organization And Nature Of Business [Line Items]
Assets acquired					$ 2,578
Liabilities assumed					$ 42,100
Common stock, shares outstanding					11,500,000
Share Exchange Agreement | LFC
Organization And Nature Of Business [Line Items]
Number of shares issued	750,000		11,500,000
Value of shares issued under private placement	$ 75
Share Exchange Agreement | LFC | Convertible notes
Organization And Nature Of Business [Line Items]
Number of shares issued under exchange agreement			16,750,000
Common stock ownership percentage			84.70%
Number of shares issued as reverse acquisition transaction			16,750,000

BASIS OF PRESENTATION AND ACC19

BASIS OF PRESENTATION AND ACCOUNTING POLICIES (Detail Textuals) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Accounting Policies [Abstract]
Cash	$ 21,683	$ 3,580

LOANS PAYABLE (Detail Textuals)

LOANS PAYABLE (Detail Textuals)	Apr. 02, 2015USD ($)	Apr. 30, 2015USD ($)	Mar. 31, 2015USD ($)shares	Dec. 31, 2015USD ($)Individualshares	Dec. 31, 2014USD ($)Individual	Feb. 28, 2015USD ($)
Debt Instrument [Line Items]
Repayment of notes - related party				$ (24,000)
Number of shares issued under exchange agreement | shares			5,250,000	5,250,000
Investor
Debt Instrument [Line Items]
Beneficial conversion feature recorded to interest expense			$ 5,250
Chief executive officer
Debt Instrument [Line Items]
Number of individuals | Individual				2
Number of shares issued under exchange agreement | shares				9,350,000
Loans Payable
Debt Instrument [Line Items]
Proceeds from issuance of private placement	$ 200,000
Loan paid	36,000
Repayment of notes - related party	$ 24,000
Loans Payable | Cala Energy Corp
Debt Instrument [Line Items]
Loan borrowed					$ 12,000
Number of individuals | Individual					3
Interest rate of senior promissory note					10.00%
Aggregate principal amount					$ 36,000
Proceeds from issuance of private placement		$ 200,000
Loans Payable | LFC
Debt Instrument [Line Items]
Loan borrowed						$ 5,250
Interest rate of senior promissory note						5.00%

STOCKHOLDERS EQUITY (Details)

STOCKHOLDERS EQUITY (Details) - Cala Energy Corp	Dec. 31, 2015USD ($)
Stockholders Equity [Line Items]
Cash	$ 2,578
Total assets	2,578
Accounts payable	6,000
Notes payable (Notes 4 and 6)	36,100
Total liabilities	42,100
Net liabilities assumed	$ 39,522

STOCKHOLDERS EQUITY (Detail Tex

STOCKHOLDERS EQUITY (Detail Textuals)	1 Months Ended			5 Months Ended	12 Months Ended
	Jul. 28, 2015USD ($)shares	Mar. 31, 2015USD ($)Individual$ / sharesshares	Feb. 28, 2015USD ($)Individualshares	Dec. 31, 2014USD ($)$ / sharesshares	Dec. 31, 2015USD ($)$ / sharesshares
Stockholders Equity [Line Items]
Preferred stock, shares authorized				10,000,000	10,000,000
Preferred stock par value (in dollars per share) | $ / shares				$ 0.001	$ 0.001
Preferred stock, shares issued				0	0
Preferred stock, shares outstanding				0	0
Common stock, shares authorized				400,000,000	400,000,000
Common stock, par value (in dollars per share) | $ / shares				$ 0.0001	$ 0.0001
Number of shares issued		2,500,000		11,500,000
Value of shares issued | $		$ 200,000		$ 1,215
Number of investors | Individual		5
Common stock price per share | $ / shares		$ 0.08
Proceeds from sale of common stock | $				$ 1,215	$ 200,000
Number of shares issued under exchange agreement		5,250,000			5,250,000
Investor
Stockholders Equity [Line Items]
Beneficial conversion feature recorded to interest expense | $		$ 5,250
Share Exchange Agreement | LFC
Stockholders Equity [Line Items]
Number of shares issued	750,000	11,500,000
Value of shares issued | $	$ 75
Share Exchange Agreement | LFC | Convertible notes
Stockholders Equity [Line Items]
Number of shares issued under exchange agreement		16,750,000
Share Exchange Agreement | LFC | Individuals | Convertible notes
Stockholders Equity [Line Items]
Number of shares issued			5,250,000
Value of shares issued | $			$ 5,250
Number of investors | Individual			4
Debt instrument interest rate			5.00%
Release agreement | LFC | Former counsel
Stockholders Equity [Line Items]
Number of shares issued					95,000
Common stock price per share | $ / shares					$ 0.08
Proceeds from sale of common stock | $					$ 7,600

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Detail Textuals)	1 Months Ended	5 Months Ended	12 Months Ended
	Mar. 31, 2015$ / sharesshares	Dec. 31, 2014USD ($)	Dec. 31, 2015USD ($)Individualshares	Jul. 31, 2014$ / shares
Related Party Transaction [Line Items]
Number of shares issued under exchange agreement | shares	5,250,000		5,250,000
Common stock price per share | $ / shares	$ 0.08
Convertible notes issued			$ 5,250
Advance forgiven by related party		$ 2,513
Chief executive officer
Related Party Transaction [Line Items]
Number of shares issued under exchange agreement | shares			9,350,000
Common stock ownership percentage			47.50%
Number of shares issued as reverse acquisition transaction | shares			9,350,000
Common stock price per share | $ / shares				$ 0.0001
Number of individuals | Individual			2
Amount of borrowing			$ 100
Advances from related party			2,628
Advance forgiven by related party			2,513
Noninterest-bearing advances			115
Share Exchange Agreement
Related Party Transaction [Line Items]
Amount of borrowing			5,250
Share Exchange Agreement | 10% senior promissory note
Related Party Transaction [Line Items]
Amount of borrowing			24,000
Share Exchange Agreement | 10% senior promissory note | Cala Energy Corp
Related Party Transaction [Line Items]
Amount of borrowing			36,000
Share Exchange Agreement | LFC
Related Party Transaction [Line Items]
Amount of borrowing			1,925
Convertible notes issued			$ 3,850
Number of shares issuable upon conversion of debt | shares			1,925,000
Share Exchange Agreement | Unaffiliated investor | 10% senior promissory note
Related Party Transaction [Line Items]
Common stock ownership percentage			5.00%
Amount of borrowing			$ 12,000
Interest rate of senior promissory note			10.00%
Principal amount			$ 12,000

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	5 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Net operating loss carryforward	$ 264	$ 198,249
Tax rate	34.00%	34.00%
Tax benefit of net operating loss carryforward	$ 90	$ 67,405
Valuation allowance	$ (90)	$ (67,405)
Deferred income tax asset

INCOME TAXES (Details Textuals)

INCOME TAXES (Details Textuals) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Net operating loss carryforward	$ 198,249	$ 264

SUBSEQUENT EVENTS (Detail Textu

SUBSEQUENT EVENTS (Detail Textuals) - USD ($)	Apr. 04, 2016	Apr. 01, 2016	Dec. 31, 2015	Dec. 31, 2014
Subsequent Event [Line Items]
Common stock, par value (in dollars per share)			$ 0.0001	$ 0.0001
Subsequent Event
Subsequent Event [Line Items]
Convertible promissory note issued to an unrelated party		$ 40,000
Investment by unrelated party	$ 5,000,000
Common stock, par value (in dollars per share)	$ 0.001