Blue Line Protection (BLPG) 10-Q 14 Nov 13 2013 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Sep. 30, 2013
Document and Entity Information	'
Entity Registrant Name	'Engraving Masters, Inc.
Document Type	'10-Q
Document Period End Date	30-Sep-13
Amendment Flag	'false
Entity Central Index Key	'0001416697
Current Fiscal Year End Date	'--12-31
Entity Common Stock, Shares Outstanding	7,630,000
Entity Filer Category	'Smaller Reporting Company
Entity Current Reporting Status	'Yes
Entity Voluntary Filers	'No
Entity Well-known Seasoned Issuer	'No
Document Fiscal Year Focus	'2013
Document Fiscal Period Focus	'Q3

Condensed_Balance_Sheets_unaud

Condensed Balance Sheets (unaudited) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Current assets:	'	'
Cash	$2,859	$582
Total current assets	2,859	582
Total assets	2,859	582
Current liabilities:	'	'
Accounts payable	2,350	'
Note payable	2,000	2,000
Total current liabilities	4,350	2,000
Total liabilities	4,350	2,000
Stockholders' equity (deficit)	'	'
Preferred stock value	'	'
Common stock value	7,630	7,630
Additional paid-in capital	90,545	78,145
Deficit accumulated during development stage	99,666	87,193
Total stockholders' equity (deficit)	-1,491	-1,418
Total liabilities and stockholders' equity (deficit)	$2,859	$582	[1]
[1]	The numbers in this column, for the year ended December 31, 2012, are derived from audited financials.

Balance_Sheets_Parenthetical

Balance Sheets (Parenthetical) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Balance Sheet	'	'
Preferred stock, par value	$0.00	$0.00
Preferred stock, shares authorized	100,000,000	100,000,000
Common stock, par value	$0.00	$0.00
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	7,630,000	7,630,000
Common stock, shares outstanding	7,630,000	7,630,000

Condensed_Statements_of_Operat

Condensed Statements of Operations (unaudited) (USD $)	3 Months Ended		9 Months Ended		85 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013
Income Statement	'	'	'	'	'
Revenue	'	'	'	'	'
Expenses:	'	'	'	'	'
Depreciation expense	'	'	'	'	1,521
General and administrative expenses	2,531	2,688	12,473	12,322	98,145
Total expenses	2,531	2,688	12,473	12,322	99,666
Loss before provision for income taxes	-2,531	-2,688	-12,473	-12,322	-99,666
Provision for income taxes	'	'	'	'	'
Net loss	($2,531)	($2,688)	($12,473)	($12,322)	($99,666)
Weighted average number of common shares outstanding - basic	7,630,000	7,630,000	7,630,000	7,630,000	'
Net loss per share - basic	$0	$0	$0	$0	'

Condensed_Statements_of_Cash_F

Condensed Statements of Cash Flows (unaudited) (USD $)	9 Months Ended		85 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013
Operating activities	'	'	'
Net Loss	($12,473)	($12,322)	($99,666)
Adjustments to reconcile net loss to net cash used by operating activities:	'	'	'
Depreciation	'	'	1,521
Changes in operating assets and liabilities:	'	'	'
Increase in accounts payable	2,350	'	2,350
Net cash used by operating activities	-10,123	-12,322	-95,795
Investing activities	'	'	'
Purchase of fixed assets	'	'	1,521
Net cash used by investing activities	'	'	-1,521
Financing activities	'	'	'
Proceeds from notes payable	'	'	2,000
Donated capital	12,400	12,500	56,075
Issuances of common stock	'	'	42,100
Net cash provided by financing activities	12,400	12,500	100,175
Net increase (decrease) in cash	2,277	178	2,859
Cash - beginning of the period	582	314	'
Cash - ending of the period	2,859	492	2,859
Supplemental disclosures	'	'	'
Interest paid	'	'	'
Income taxes paid	'	'	'

Note_1_Basis_of_presentation

Note 1 - Basis of presentation	3 Months Ended
	Sep. 30, 2013
Notes	'
Note 1 - Basis of presentation	'
	Note 1 - Basis of presentation
	The interim financial statements included herein, presented in accordance with United States generally accepted accounting principles and stated in US dollars, have been prepared by the Company, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (SEC).  Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been omitted pursuant to such rules and regulations, although the Company believes that the disclosures are adequate to make the information presented not misleading.
	These statements reflect all adjustments, consisting of normal recurring adjustments, which, in the opinion of management, are necessary for fair presentation of the information contained therein.  It is suggested that these interim financial statements be read in conjunction with the financial statements of the Company for the year ended December 31, 2012 and notes thereto included in the Company's annual report on Form 10-K.  The Company follows the same accounting policies in the preparation of interim reports.
	Results of operations for the interim periods are not indicative of annual results.

Note_2_History_and_organizatio

Note 2 - History and organization of the company	3 Months Ended
	Sep. 30, 2013
Notes	'
Note 2 - History and organization of the company	'
	Note 2 - History and organization of the company
	The Company was organized September 11, 2006 (Date of Inception) under the laws of the State of Nevada, as The Engraving Masters, Inc.  The Company is authorized to issue up to 100,000,000 shares of its common stock and 100,000,000 shares of preferred stock, each with a par value of $0.001 per share.
	The business of the Company is to sell engraved awards and collectibles via the Internet.  The Company has limited operations and in accordance with ASC 915-10, “Development Stage Entities,” the Company is considered a development stage company.

Note_3_Going_concern

Note 3 - Going concern	3 Months Ended
	Sep. 30, 2013
Notes	'
Note 3 - Going concern	'
	Note 3 - Going concern
	The Company’s financial statements are prepared using generally accepted accounting principles in the United States of America applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and allow it to continue as a going concern. The Company had an accumulated deficit of $99,666. The ability of the Company to continue as a going concern is dependent on the Company obtaining adequate capital to fund operating losses until it becomes profitable. If the Company is unable to obtain adequate capital, it could be forced to cease operations.
	In order to continue as a going concern, the Company will need, among other things, additional capital resources.  The Company is contemplating conducting an offering of its debt or equity securities to obtain additional operating capital.  The Company is dependent upon its ability, and will continue to attempt, to secure equity and/or debt financing.  There are no assurances that the Company will be successful and without sufficient financing it would be unlikely for the Company to continue as a going concern.
	The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plans described in the preceding paragraph and eventually secure other sources of financing and attain profitable operations. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classification of liabilities that might result from this uncertainty.

Note_4_Accounting_Policies_and

Note 4 - Accounting Policies and Procedures	3 Months Ended
	Sep. 30, 2013
Notes	'
Note 4 - Accounting Policies and Procedures	'
	Note 4 - Accounting Policies and Procedures
	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 of the financial statements and the reported amounts of revenue and expenses during the reporting period.  Actual results could differ from those estimates.
	Revenue recognition
	The Company recognizes revenue when all of the following conditions are satisfied: (1) there is persuasive evidence of an arrangement; (2) the amount of fees to be paid by the customer is fixed or determinable; (3) the product has been provided to the customer; and (4) the collection of our fees is probable.  The Company will record revenue when it is realizable and earned and the product has been shipped to the customer.
	Loss per share
	Net loss per share is provided in accordance with FASB ASC 260-10, “Earnings per Share”.  Basic loss per share is computed by dividing losses available to common stockholders by the weighted average number of common shares outstanding during the period.  Diluted income (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. The Company had no dilutive common stock equivalents, such as stock options or warrants as of September 30, 2013.

Note_5_Debt_and_interest_expen

Note 5 - Debt and interest expense	3 Months Ended
	Sep. 30, 2013
Notes	'
Note 5 - Debt and interest expense	'
	Note 5 - Debt and interest expense
	Through September 30, 2013, a non-affiliated third-party loaned the Company an aggregate of $2,000 in cash.  The note bears no interest and is due upon demand.

Note_6_Stockholders_equity

Note 6 - Stockholders' equity	3 Months Ended
	Sep. 30, 2013
Notes	'
Note 6 - Stockholders' equity	'
	Note 6 - Stockholders’ equity
	The Company is authorized to issue 100,000,000 shares of $0.001 par value common stock and 100,000,000 shares of $0.001 par value preferred stock.
	From the inception of the Company through September 30, 2013, an officer and director of the Company donated cash in the amount of $56,075.  The entire amount is considered to be additional paid-in capital.
	As of September 30, 2013, there have been no other issuances of common stock.

Note_7_Warrants_and_options

Note 7 - Warrants and options	3 Months Ended
	Sep. 30, 2013
Notes	'
Note 7 - Warrants and options	'
	Note 7 - Warrants and options
	As of September 30, 2013, there were no warrants or options outstanding to acquire any additional shares of common stock.

Note_8_Related_party_transacti

Note 8 - Related party transactions	3 Months Ended
	Sep. 30, 2013
Notes	'
Note 8 - Related party transactions	'
	Note 8 - Related party transactions
	From the inception of the Company through September 30, 2013, an officer and director of the Company donated cash in the amount of $56,075.  The entire amount is considered to be additional paid-in capital.
	The Company does not lease or rent any property.  Office services are provided without charge by an officer and director of the Company.  Such costs are immaterial to the financial statements and, accordingly, have not been reflected therein.  The officers and directors of the Company are involved in other business activities and may, in the future, become involved in other business opportunities.  If a specific business opportunity becomes available, such persons may face a conflict in selecting between the Company and their other business interests.  The Company has not formulated a policy for the resolution of such conflicts.

Note_9_Subsequent_Events

Note 9 - Subsequent Events	3 Months Ended
	Sep. 30, 2013
Notes	'
Note 9 - Subsequent Events	'
	Note 9 - Subsequent Events
	The Company’s Management has reviewed all material events through the date of this report in accordance with ASC 855-10, and believes there are no further material subsequent events to report.

Note_4_Accounting_Policies_and1

Note 4 - Accounting Policies and Procedures: Use of estimates (Policies)	3 Months Ended
	Sep. 30, 2013
Policies	'
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 of the financial statements and the reported amounts of revenue and expenses during the reporting period.  Actual results could differ from those estimates.

Note_4_Accounting_Policies_and2

Note 4 - Accounting Policies and Procedures: Revenue recognition (Policies)	3 Months Ended
	Sep. 30, 2013
Policies	'
Revenue recognition	'
	Revenue recognition
	The Company recognizes revenue when all of the following conditions are satisfied: (1) there is persuasive evidence of an arrangement; (2) the amount of fees to be paid by the customer is fixed or determinable; (3) the product has been provided to the customer; and (4) the collection of our fees is probable.  The Company will record revenue when it is realizable and earned and the product has been shipped to the customer.

Note_4_Accounting_Policies_and3

Note 4 - Accounting Policies and Procedures: Loss per share (Policies)	3 Months Ended
	Sep. 30, 2013
Policies	'
Loss per share	'
	Loss per share
	Net loss per share is provided in accordance with FASB ASC 260-10, “Earnings per Share”.  Basic loss per share is computed by dividing losses available to common stockholders by the weighted average number of common shares outstanding during the period.  Diluted income (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. The Company had no dilutive common stock equivalents, such as stock options or warrants as of September 30, 2013.

Note_3_Going_concern_Details

Note 3 - Going concern (Details) (USD $)	Sep. 30, 2013
Details	'
Retained Earnings (Accumulated Deficit)	$99,666

Note_5_Debt_and_interest_expen1

Note 5 - Debt and interest expense (Details) (USD $)	Sep. 30, 2013
Details	'
Notes Payable	$2,000

Note_6_Stockholders_equity_Det

Note 6 - Stockholders' equity (Details) (USD $)	85 Months Ended
	Sep. 30, 2013
Details	'
Donated cash, officer and director	$56,075

Note_8_Related_party_transacti1

Note 8 - Related party transactions (Details) (USD $)	85 Months Ended
	Sep. 30, 2013
Details	'
Donated cash, officer and director	$56,075