Concrete Leveling Systems (CLEV) 10-K24 Oct 142014 FY Annual reportFinancial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
Document and Entity Information (USD $)	Jul. 31, 2014	Oct. 21, 2014	Jan. 31, 2014
Document and Entity Information:	'	'	'
Entity Registrant Name	'Concrete Leveling Systems Inc	'	'
Document Type	'10-K	'	'
Document Period End Date	31-Jul-14	'	'
Amendment Flag	'false	'	'
Entity Central Index Key	'0001414382	'	'
Current Fiscal Year End Date	'--07-31	'	'
Entity Common Stock, Shares Outstanding	'	395,418	'
Entity Filer Category	'Smaller Reporting Company	'	'
Entity Current Reporting Status	'Yes	'	'
Entity Voluntary Filers	'No	'	'
Entity Well-known Seasoned Issuer	'No	'	'
Document Fiscal Year Focus	'2014	'	'
Document Fiscal Period Focus	'FY	'	'
Entity Public Float	'	'	$285,550

Balance_Sheets

Balance Sheets (USD $)	Jul. 31, 2014	Jul. 31, 2013
CURRENT ASSETS	'	'
Cash in bank	$593	$2,171
Accounts receivable	2,727	4,495
Current portion of notes receivable	13,087	30,113
Interest receivable	2,288	2,447
Deposits	'	12,000
Inventory	15,596	1,070
Prepaid expense and other current assets	436	'
Total Current Assets	34,727	52,296
PROPERTY, PLANT AND EQUIPMENT	'	'
Equipment	700	700
Less: Accumulated depreciation	700	700
Total Property, Plant and Equipment	'	0
OTHER ASSETS	'	'
Notes receivable, net of current portion	17,271	33,337
Deposits	10	10
TOTAL ASSETS	52,008	85,643
CURRENT LIABILITIES	'	'
Accounts payable	30,923	36,450
Accounts payable- stockholders	36,074	36,074
Advances - stockholders	49,600	15,000
Notes payable - stockholders	62,750	62,750
Accrued interest - stockholders	15,139	15,139
Other accrued expenses	8,529	8,033
Total Current Liabilites	203,015	173,446
STOCKHOLDERS' EQUITY (DEFICIT)	'	'
Common stock (par value $0.001) 100,000,000 shares authorized: 6,395,418 shares issued and outstanding at July 31, 2014 and 2013	6,395	6,395
Additional paid-in capital	405,355	405,355
Retained (deficit)	562,757	499,553
Total Stockholders' (Deficit)	-151,007	-87,803
TOTAL LIABILITIES AND STOCKHOLDERS' (DEFICIT)	$52,008	$85,643

Balance_Sheets_Parentheticals

Balance Sheets Parentheticals (USD $)	Jul. 31, 2014	Jul. 31, 2013
Parentheticals	'	'
Common Stock, Par Value	$0	$0
Common Stock, Shares Authorized	100,000,000	100,000,000
Common Stock, Shares Issued	6,395,418	6,395,418
Common Stock, Shares Outstanding	6,395,418	6,395,418

Statements_of_Income

Statements of Income (USD $)	12 Months Ended
Statements of Income (USD $)	Jul. 31, 2014	Jul. 31, 2013
REVENUE:	'	'
Equipment and parts sales	$480	$55,077
Cost of Sales	210	21,389
Gross Margin	270	33,688
Selling, general and administration	65,525	117,031
(Loss) from Operations	-65,255	-83,343
OTHER INCOME (EXPENSE)	'	'
Interest income	2,913	3,799
Interest expense	862	-5,747
Total Other Income (Expense)	2,051	-1,948
Net (Loss) Before Income Taxes	63,204	-85,291
Provision for Income Taxes	'	0
Net (Loss)	$63,204	($85,291)
Net (Loss) per Share - Basic and Fully Diluted	($0.01)	($0.01)
Weighted average number of common shares outstanding - basic and fully diluted	6,395,418	6,395,418

Statements_of_Stockholders_Equ

Statements of Stockholders' Equity (Deficit) (USD $)	Issued Shares	Par Value	Additional Paid-in Capital	Accumulated Defecit	Total Stockholders' Equity (Deficit
Statements of Stockholders' Equity (Deficit) (USD $)	Issued Shares	Par Value	USD ($)	USD ($)	USD ($)
Balance at Jul. 31, 2012	6,395,418	6,395	324,355	414,262	-83,512
Conversion of stockholder payables july 2013	'	'	$81,000	'	$81,000
Net (Loss)	'	'	'	-85,291	-85,291
Balance at Jul. 31, 2013	6,395,418	6,395	405,355	-499,553	-87,803
Net (Loss)	'	'	'	($63,204)	($63,204)
Balance at Jul. 31, 2014	6,395,418	6,395	405,355	562,757	-151,007

Statements_of_Cash_Flows

Statements of Cash Flows (USD $)	12 Months Ended
Statements of Cash Flows (USD $)	Jul. 31, 2014	Jul. 31, 2013
CASH FLOWS FROM OPERATING ACTIVITIES	'	'
Net (loss)	$63,204	$85,291
Adjustments to reconcile net income (loss) to net cash used in operating activities:	'	'
Allowance for loan losses	29,325	'
Allowance for doubtful accounts	2,248	'
Allowance for uncollectable interest	2,185	'
(Increase) in accounts receivable	-480	-3,695
(Increase) in interest receivable	-2,026	-1,230
(Increase) Decrease in inventory	-14,526	13,901
(Increase) in prepaid expenses	-436	'
Decrease (Increase) in deposits	12,000	'
(Decrease) Increase in accounts payable	-5,527	101,978
(Decrease) in deferred revenue	'	50,000
Increase in other accrued expenses	496	4,449
Net cash (used in) operating activities	-39,945	'
CASH FLOWS FROM INVESTING ACTIVITIES	'	'
Payments on notes receivable	3,767	9,401
CASH FLOWS FROM FINANCING ACTIVITIES	'	'
Advances from stockholders	34,600	15,000
Net (decrease) in cash	-1,578	-7,487
Cash and equivalents - beginning	2,171	9,658
Cash and equivalents - ending	593	2,171
SUPPLEMENTAL DISCLOSURE OF CASH FLOWS INFORMATION	'	'
Interest	862	873
NON-CASH FINANCING ACTIVITIES	'	'
Converted accounts payable due to three stockholders totaling to additional paid-in capital	$81,000	$0

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Jul. 31, 2014
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'

	NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

	This summary of significant accounting policies of Concrete Leveling Systems,

	Inc. (hereinafter the "Company"), is presented to assist in understanding the

	financial statements. The financial statements and notes are representations of

	the Company's management, which is responsible for their integrity and

	objectivity. These accounting policies conform to accounting principles

	generally accepted in the United States of America and have been consistently

	applied in the preparation of the financial statements.

	NATURE OF OPERATIONS

	The Company manufactures for sale specialized equipment for use in the concrete

	leveling industry. The Company's product is sold primarily to end users.

	REVENUE RECOGNITION

	The Company recognizes revenue when product is shipped or picked up by the

	customer.

	ACCOUNTS RECEIVABLE

	The Company grants credit to its customers in the ordinary course of business.

	The Company provides for an allowance for uncollectible receivables based on

	prior experience. The allowance was $2,248 and $-0- at July 31, 2014 and 2013,

	respectively.

	ADVERTISING AND MARKETING

	Advertising and marketing costs are charged to operations when incurred.

	Advertising costs were $550 and $6,450 for the years ended July 31, 2014, and

	2013, respectively.

	INVENTORIES

	Inventories, which consist of parts and work in progress, are recorded at the

	lower of cost or fair market value.

	USE OF ESTIMATES

	The preparation of the financial statements in conformity with accounting

	principles generally accepted in the United States of America requires

	management to make estimates and assumptions that affect the reported amounts of

	assets and liabilities and disclosure of contingent assets and liabilities at

the date of the financial statements and the reported amounts of revenues and

expenses during the period. Actual results could differ from those estimates.

GOING CONCERN

The Company was formed on August 28, 2007 and was in the development stage

through July 31, 2009. The year ended July 31, 2010 was the first year during

which it was considered an operating company. The Company has sustained

substantial operating losses since its inception. In addition, the Company has

used substantial amounts of working capital in its operations. Further, at July

31, 2014, current liabilities exceed current assets by $168,288, and total

liabilities exceed total assets by $151,007.

The Company is of the opinion that funds being received from installment sales

of its service units will provide a certain level of cash flow. However, in

order to fabricate an improved 2015 model service unit, the Company has found it

necessary to borrow funds to purchase the components. Success will be dependent

upon management's ability to obtain future financing and liquidity, and success

of its future operations. These factors raise substantial doubt about the

company's ability to continue as a going concern. These financial statements do

not include any adjustments that might result from the outcome of this

uncertainty.

FAIR_VALUE_OF_FINANCIAL_INSTRU

FAIR VALUE OF FINANCIAL INSTRUMENTS	12 Months Ended
FAIR VALUE OF FINANCIAL INSTRUMENTS	Jul. 31, 2014
FAIR VALUE OF FINANCIAL INSTRUMENTS	'
FAIR VALUE OF FINANCIAL INSTRUMENTS	'

	NOTE 2 - FAIR VALUE OF FINANCIAL INSTRUMENTS

	The carrying amount of cash, accounts receivable and liabilities approximates

	the fair value reported on the balance sheet.

NEW_ACCOUNTING_PROCEDURES

NEW ACCOUNTING PROCEDURES	12 Months Ended
NEW ACCOUNTING PROCEDURES	Jul. 31, 2014
NEW ACCOUNTING PROCEDURES	'
NEW ACCOUNTING PROCEDURES	'

	NOTE 3 - NEW ACCOUNTING PROCEDURES

	There are no new accounting procedures that impact the Company.

PROPERTY_PLANT_AND_EQUIPMENT

PROPERTY, PLANT, AND EQUIPMENT	12 Months Ended
PROPERTY, PLANT, AND EQUIPMENT	Jul. 31, 2014
PROPERTY, PLANT, AND EQUIPMENT	'
PROPERTY, PLANT, AND EQUIPMENT	'

	NOTE 4 - PROPERTY, PLANT, AND EQUIPMENT

	Property, plant, and equipment are recorded at cost. Depreciation is provided

	for by using the straight-line and accelerated methods over the estimated useful

	lives of the respective assets.

	Maintenance and repairs are charged to expense as incurred. Major additions and

	betterments are capitalized. When items of property and equipment are sold or

	retired, the related cost and accumulated depreciation are removed from the

	accounts and any resulting gain or loss is included in the determination of net

	income.

NOTES_RECEIVABLE

NOTES RECEIVABLE	12 Months Ended
NOTES RECEIVABLE	Jul. 31, 2014
NOTES RECEIVABLE	'
NOTES RECEIVABLE	'

	NOTE 5 - NOTES RECEIVABLE

	The Company has three notes receivable totaling $37,843 and $40,889 at July 31,

	2014 and 2013, respectively. The notes each carry an interest rate of 6.00% and

	are due at varying dates between November 2013 and March 2016. The notes are

	secured by equipment.

	The Company has an additional note receivable in the amount of $21,840 and

	$22,561 at July 31, 2014 and 2013, respectively. This note carries an interest

	rate of 8.00%. The note is secured by equipment.

	Management has established an estimated allowance for loan losses and

	uncollectible interest income based on its experience with specific debtors,

	including payment history, condition and location of collateral, and estimated

	cost of resale. The allowances totaled $31,510 and $-0- at July 31, 2014 and

	2013 respectively.

OPERATING_SEGMENT

OPERATING SEGMENT	12 Months Ended
OPERATING SEGMENT	Jul. 31, 2014
OPERATING SEGMENT	'
OPERATING SEGMENT	'

	NOTE 6 - OPERATING SEGMENT

	The Company operates in one reportable segment, concrete leveling systems sales.

INCOME_TAXES

INCOME TAXES	12 Months Ended
INCOME TAXES	Jul. 31, 2014
INCOME TAXES:	'
INCOME TAXES	'

	NOTE 7 - INCOME TAXES

	Income taxes on continuing operations at July 31 include the following:

	2014 2013

	-------- --------

	Currently payable $ 0 $ 0

	Deferred 0 0

	-------- --------

	Total $ 0 $ 0

	===nbsp; ===/pre>

	A reconciliation of the effective tax rate with the statutory U.S. income tax

	rate at July 31 is as follows:

	2014 2013

	------------------- ------------------

	% of % of

	Pretax Pretax

	Income Amount Income Amount

	------ ------ ------ ------

	Income taxes per statement of operations $ 0 0% $ 0 0%

	Loss for financial reporting purposes without tax

	expense or benefit (21,500) (34)% (29,000) (34)%

	-------- ------ -------- ------

	Income taxes at statutory rate $(21,500) (34)% $(29,000) (34)%

	===nbsp; == ===nbsp; ==

	The components of and changes in the net deferred taxes were as follows:

	2014 2013

	---------- ----------

	Deferred tax assets:

	Net operating loss carryforwards $ 134,400 $ 124,400

	Allowances for uncollectible accounts 11,400 0

	Compensation and Miscellaneous 17,300 17,300

	---------- ----------

Deferred tax assets 163,100 141,700

---------- ----------

Valuation Allowance (163,100) (141,700)

---------- ----------

Net deferred tax assets: $ 0 $ 0

====bsp; ====pre>

Deferred taxes are provided for temporary differences in deducting expenses for

financial statement and tax purposes. The principal source for deferred tax

assets are net operating loss carryforwards and accrued compensation. No

deferred taxes are reflected in the balance sheet at July 31, 2014 or 2013 due

to a valuation allowance, which increased by $21,400 and $1,600 in 2014 and

2013, respectively.

The Company has incurred losses that can be carried forward to offset future

earnings if conditions of the Internal Revenue Code are met. These losses are as

follows:

Expiration

Year of Loss Amount Date

------------ -------- ---------

Period Ended July 31, 2008 $ 62,107 2/28/2029

Period Ended July 31, 2009 $ 68,766 2/28/2030

Period Ended July 31, 2010 $ 25,311 2/28/2031

Period Ended July 31, 2011 $ 96,481 2/28/2032

Period Ended July 31, 2012 $113,260 2/28/2033

Period Ended July 31, 2014 $ 29,399 2/28/2035

Tax periods ended July 31, 2011, 2012, 2013 and 2014 are subject to examination

by major taxing authorities.

There are no interest or tax penalty expenses reflected in the Balance Sheets or

Statements of Operations.

RELATED_PARTIES

RELATED PARTIES	12 Months Ended
RELATED PARTIES	Jul. 31, 2014
RELATED PARTIES	'
RELATED PARTIES	'

	NOTE 8 - RELATED PARTIES

	The Company leases warehouse and office space from one of its stockholders.

	Effective July 31, 2013, required rent payments were waived and amounts due were

	forgiven. Rent paid to this stockholder totaled $-0- and $15,000 for the years

	ended July 31, 2014 and 2013, respectively. Rent payable to this stockholder was

	$-0- at both July 31, 2014 and 2013. Accounts payable totaling $15,000 were

	waived by the stockholder during the year ended July 31, 2013.

	The Company paid management fees to three of its stockholders. Effective July

	31, 2013, required management fee payments were waived and amounts due were

	forgiven Management fees paid to these stockholders totaled $-0- and $66,000 for

	the years ended July 31, 2014 and 2013, respectively. Management fees payable to

	these stockholders were $-0- at both July 31, 2014 and 2013. Accounts payable

	totaling $66,000 were waived during the year ended July 31, 2013.

	On July 31, 2009 the Company entered into a distribution agreement with another

	company owned by one of the Company's stockholders. The agreement gives the

	related party exclusive distribution rights for the Company's products.

	Commission expense totaled $-0- for the years ended July 31, 2014 and 2013. The

	amount payable to the related party was $36,074 at July 31, 2014 and 2013.

	Four stockholders of the Company loaned a total of $62,750 to the Company at

	various times during the years ended July 31, 2012 and 2011. The loans carry

	interest rates from 8.00% to 12.00% and are due on demand. Effective July 31,

	2013, further interest accrual was waived by the noteholders. Two stockholders

	of the Company advanced $34,600 and $15,000 to the Company at various times

	during the years ended July 31, 2014 and 2013, respectively. The advances carry

	no interest.

COMPARATIVE_STATEMENTS

COMPARATIVE STATEMENTS	12 Months Ended
COMPARATIVE STATEMENTS	Jul. 31, 2014
COMPARATIVE STATEMENTS	'
COMPARATIVE STATEMENTS	'

	NOTE 9 - COMPARATIVE STATEMENTS

	Certain prior-year amounts have been reclassified to conform to current-year

	classifications.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	12 Months Ended
SUBSEQUENT EVENTS	Jul. 31, 2014
SUBSEQUENT EVENTS	'
SUBSEQUENT EVENTS	'

	NOTE 10 - SUBSEQUENT EVENTS

	The Company has evaluated all subsequent events through October 21, 2014, the

	date the financial statements were available to be issued. There are no events

	to report.

Accounting_Policies_Policies

Accounting Policies (Policies)	12 Months Ended
Accounting Policies (Policies)	Jul. 31, 2014
NOTES RECEIVABLE	'
NATURE OF OPERATIONS	'

	NATURE OF OPERATIONS

	The Company manufactures for sale specialized equipment for use in the concrete

	leveling industry. The Company's product is sold primarily to end users.

ACCOUNTS RECEIVABLE Policy	'

	ACCOUNTS RECEIVABLE

	The Company grants credit to its customers in the ordinary course of business.

	The Company provides for an allowance for uncollectible receivables based on

	prior experience. The allowance was $2,248 and $-0- at July 31, 2014 and 2013,

	respectively.

ADVERTISING AND MARKETING	'

	ADVERTISING AND MARKETING

	Advertising and marketing costs are charged to operations when incurred.

	Advertising costs were $550 and $6,450 for the years ended July 31, 2014, and

	2013, respectively.

USE OF ESTIMATES	'

	USE OF ESTIMATES

	The preparation of the financial statements in conformity with accounting

	principles generally accepted in the United States of America requires

	management to make estimates and assumptions that affect the reported amounts of

	assets and liabilities and disclosure of contingent assets and liabilities at

	the date of the financial statements and the reported amounts of revenues and

	expenses during the period. Actual results could differ from those estimates.

GOING CONCERN	'

	GOING CONCERN

	The Company was formed on August 28, 2007 and was in the development stage

	through July 31, 2009. The year ended July 31, 2010 was the first year during

	which it was considered an operating company. The Company has sustained

	substantial operating losses since its inception. In addition, the Company has

	used substantial amounts of working capital in its operations. Further, at July

	31, 2014, current liabilities exceed current assets by $168,288, and total

	liabilities exceed total assets by $151,007.

	The Company is of the opinion that funds being received from installment sales

	of its service units will provide a certain level of cash flow. However, in

	order to fabricate an improved 2015 model service unit, the Company has found it

	necessary to borrow funds to purchase the components. Success will be dependent

	upon management's ability to obtain future financing and liquidity, and success

	of its future operations. These factors raise substantial doubt about the

	company's ability to continue as a going concern. These financial statements do

	not include any adjustments that might result from the outcome of this

	uncertainty.

Components_Of_Income_Taxes_Tab

Components Of Income Taxes (Tables)	12 Months Ended
Components Of Income Taxes (Tables)	Jul. 31, 2014
Components Of Income Taxes	'
Income taxes on continuing operations	'

	Income taxes on continuing operations at July 31 include the following:

	2014 2013

	-------- --------

	Currently payable $ 0 $ 0

	Deferred 0 0

	-------- --------

	Total $ 0 $ 0


Effective Income Tax Rate Reconciliation	'

	A reconciliation of the effective tax rate with the statutory U.S. income tax

	rate at July 31 is as follows:

	2014 2013

	------------------- ------------------

	% of % of

	Pretax Pretax

	Income Amount Income Amount

	------ ------ ------ ------

	Income taxes per statement of operations $ 0 0% $ 0 0%

	Loss for financial reporting purposes without tax

	expense or benefit (21,500) (34)% (29,000) (34)%

	-------- ------ -------- ------

	Income taxes at statutory rate $(21,500) (34)% $(29,000) (34)%

	===nbsp; == ===nbsp;
Components of and changes in the net deferred taxes	'

	The components of and changes in the net deferred taxes were as follows:

	2014 2013

	---------- ----------

	Deferred tax assets:

	Net operating loss carryforwards $ 134,400 $ 124,400

	Allowances for uncollectible accounts 11,400 0

	Compensation and Miscellaneous 17,300 17,300

	---------- ----------

	Deferred tax assets 163,100 141,700

	---------- ----------

	Valuation Allowance (163,100) (141,700)

	---------- ----------

	Net deferred tax assets: $ 0 $ 0

	====bsp; ====pre>

Losses are as follows	'

	The Company has incurred losses that can be carried forward to offset future

	earnings if conditions of the Internal Revenue Code are met. These losses are as

	follows:

	Expiration

	Year of Loss Amount Date

	------------ -------- ---------

	Period Ended July 31, 2008 $ 62,107 2/28/2029

	Period Ended July 31, 2009 $ 68,766 2/28/2030

	Period Ended July 31, 2010 $ 25,311 2/28/2031

	Period Ended July 31, 2011 $ 96,481 2/28/2032

	Period Ended July 31, 2012 $113,260 2/28/2033

	Period Ended July 31, 2014 $ 29,399 2/28/2035

	Tax periods ended July 31, 2011, 2012, 2013 and 2014 are subject to examination

	by major taxing authorities.

	There are no interest or tax penalty expenses reflected in the Balance Sheets or

	Statements of Operations.

SIGNIFICANT_ACCOUNTING_POLICIE

SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)	Jul. 31, 2014	Jul. 31, 2013
SIGNIFICANT ACCOUNTING POLICIES:	'	'
Allowance for uncollectible receivables	$2,248	$0
Notes receivable totaling	37,843	40,889
Notes carry an interest rate	6.00%	6.00%
Additional note receivable in the amount	$21,840	$22,561
Note carries an interest rate	8.00%	8.00%

Income_taxes_on_continuing_ope

Income taxes on continuing operations include the following (Details) (USD $)	12 Months Ended
	Jul. 31, 2014	Jul. 31, 2013
Income taxes on continuing operations include the following:	'	'
Currently payable.	$0	$0
Deferred.	0	0
Total.	$0	$0

Reconciliation_of_the_effectiv

Reconciliation of the effective tax rate as follows (Details) (USD $)	12 Months Ended
	Jul. 31, 2014	Jul. 31, 2013
Reconciliation of the effective tax rate as follows:	'	'
Income taxes per statement of operations (Income)	$0	$0
Loss for financial reporting purposes without tax expense or benefit (Income)	21,500	-29,000
Income taxes at statutory rate (Income)	$21,500	($29,000)

Reconciliation_of_the_effectiv1

Reconciliation of the effective tax rate Percent as follows (Details)	12 Months Ended
	Jul. 31, 2014	Jul. 31, 2013
Reconciliation of the effective tax rate Percent as follows:	'	'
Income taxes per statement of operations (% of Pretax Amount)	0.00%	0.00%
Loss for financial reporting purposes without tax expense or benefit (% of Pretax Amount)	-34.00%	-34.00%
Income taxes at statutory rate (% of Pretax Amount)	-34.00%	-34.00%

losses_carried_forward_to_offs

losses carried forward to offset future earnings follows (Details) (USD $)	Jul. 31, 2014
losses carried forward to offset future earnings follows:	'
Year of Loss July 31, 2008 Expiration Date February 28, 2029	$62,107
Year of Loss July 31, 2009 Expiration Date February 28, 2030	68,766
Year of Loss July 31, 2010 Expiration Date February 28, 2031	25,311
Year of Loss July 31, 2011 Expiration Date February 28, 2032	96,481
Year of Loss July 31, 2012 Expiration Date February 28, 2033	$113,260

Components_of_and_changes_in_t

Components of and changes in the net deferred taxes were as follows (Details) (USD $)	Jul. 31, 2014	Jul. 31, 2013
Deferred tax assets:	'	'
Net operating loss carryforwards	$134,400	$124,400
Compensation and Miscellaneous	11,400	17,300
Deferred tax assets	17,300	141,700
Total.	163,100	141,700
Valuation Allowance	163,100	-141,700
Net deferred tax assets:	$0	$0

RELATED_PARTIES_TRANSACTIONS_D

RELATED PARTIES TRANSACTIONS (Details) (USD $)	Jul. 31, 2014	Jul. 31, 2013
RELATED PARTIES TRANSACTIONS:	'	'
Rent payable to stockholder	$0	$0
Accounts payable totaling was forgiven	0	15,000
Compensation fees payable	0	0
Accounts payable totaling was forgiven.	0	66,000
Amounts payable to the related party	36,074	36,074
stockholders of the Company advanced a total	$34,600	$15,000