Peer to Peer Network (PTOP) 10-Q 19 Feb 14 2014 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Dec. 31, 2013	Feb. 17, 2014
Document and Entity Information	'	'
Entity Registrant Name	'Psychic Friends Network Inc.	'
Document Type	'10-Q	'
Document Period End Date	31-Dec-13	'
Amendment Flag	'false	'
Entity Central Index Key	'0001421981	'
Current Fiscal Year End Date	'--09-30	'
Entity Common Stock, Shares Outstanding	'	84,977,543
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	'Q1	'

CONDENSED_BALANCE_SHEETS

CONDENSED BALANCE SHEETS (USD $)	Dec. 31, 2013	Sep. 30, 2013
Current assets:	'	'
Cash	$12,667	$75,393
Accrued revenue	818	0
Total current assets	13,485	75,393
Intangible assets	'	'
Website development costs (net of $35,957 and $28,764 of accumulated amortization, respectively)	48,479	55,672
Total Assets	61,964	131,065
Current Liabilities	'	'
Accounts payable and accrued liabilities	60,254	58,682
Total current liabilities	60,254	58,682
Total Liabilities	60,254	58,682
STOCKHOLDERS' EQUITY	'	'
Common stock; 750,000,000 shares authorized at $0.001 par value; 84,977,543 and 84,907,543 issued and outstanding at December 31, 2013 and September 30, 2013, respectively	84,978	84,908
Additional paid-in capital	896,491	886,148
Deficit accumulated during development stage	-979,759	-898,673
Total stockholders' equity	1,710	72,383
Total liabilities and stockholders' equity	$61,964	$131,065

CONDENSED_BALANCE_SHEETS_PAREN

CONDENSED BALANCE SHEETS PARENTHETICALS (USD $)	Dec. 31, 2013	Sep. 30, 2013
Parentheticals	'	'
Website development costs accumulated amortization	$35,957	$28,764
Common Stock, par value	$0.00	$0.00
Common Stock, shares authorized	750,000,000	750,000,000
Common Stock, shares issued	84,977,543	84,907,543
Common Stock, shares outstanding	84,977,543	84,907,543

CONDENSED_STATEMENTS_OF_OPERAT

CONDENSED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended		80 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013
REVENUES:	'	'	'
REVENUE	$1,529	$462	$3,950
OPERATING EXPENSES	'	'	'
Payroll expenses	37,908	37,705	274,377
Depreciation and amortization	7,193	3,127	35,957
General and administrative	9,487	41,708	208,136
Consulting fees	26,663	43,093	250,951
Legal and professional	1,364	12,765	213,883
TOTAL OPERATING EXPENSES	82,615	138,398	983,304
NET LOSS FROM OPERATIONS	-81,086	-137,936	-979,354
OTHER EXPENSE	'	'	'
Bank charges and interest	0	245	405
TOTAL OTHER EXPENSE	0	245	405
NET LOSS BEFORE INCOME TAXES	-81,086	-138,181	-979,759
PROVISION FOR INCOME TAX	0	0	0
NET LOSS FOR THE PERIOD	($81,086)	($138,181)	($979,759)
BASIC AND DILUTED (LOSS) PER COMMON SHARE	$0	$0	'
WEIGHTED AVERAGE NUMBER OF COMMON SHARES (BASIC AND DILUTED)	84,921,239	84,022,212	'

CONDENSED_STATEMENTS_OF_CASH_F

CONDENSED STATEMENTS OF CASH FLOWS (USD $)	3 Months Ended		80 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013
OPERATING ACTIVITIES	'	'	'
Net loss	($81,086)	($138,181)	($979,759)
Adjustments to reconcile net loss from operations:	'	'	'
Expenses paid for by director	0	0	4,411
Stock-based compensation for options issued	7,543	17,190	101,293
Amortization expense	7,193	3,127	35,957
Common stock issued for services	2,870	5,653	17,273
Decrease in accounts receivable	-818	0	-818
Increase (Decrease) in accounts payable and accrued liabilities	1,572	-10,067	60,254
NET CASH USED IN OPERATING ACTIVITIES	-62,726	-122,278	-761,389
INVESTING ACTIVITIES	'	'	'
Capitalization of website development costs	0	-16,500	-84,436
NET CASH USED IN INVESTING ACTIVITIES	0	-16,500	-84,436
FINANCING ACTIVITIES	'	'	'
Proceeds from issuance of common stock	0	0	804,900
Proceeds from related parties	0	0	58,003
Repayments of amounts due to director	0	0	-4,411
NET CASH PROVIDED BY FINANCING ACTIVITIES	0	0	858,492
NET (DECREASE) IN CASH AND CASH EQUIVALENTS	-62,726	-138,778	12,667
CASH AND CASH EQUIVALENTS BEGINNING OF PERIOD	75,393	499,898	0
CASH AND CASH EQUIVALENTS END OF PERIOD	12,667	361,120	12,667
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:	'	'	'
Cash paid for interest	0	0	0
Cash paid for taxes	0	0	0
NON-CASH INVESTING AND FINANCING ACTIVITIES:	'	'	'
Common stock issued in asset acquisition	0	0	58,003
Liabilities assumed in asset acquisition	$0	$0	$400

ORGANIZATION_AND_DESCRIPTION_O

ORGANIZATION AND DESCRIPTION OF BUSINESS	3 Months Ended
	Dec. 31, 2013
ORGANIZATION AND DESCRIPTION OF BUSINESS	'
ORGANIZATION AND DESCRIPTION OF BUSINESS	'
	NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS
	Psychic  Friends  Network,  Inc.  (OTC:PFNI)  hereinafter,  ("the  Company") was
	incorporated  in the State of Nevada on May 9, 2007 under the name "Web  Wizard,
	Inc.".  On February 17, 2012 the  Company's  board passed a motion to change the
	corporate name to "Psychic Friends Network,  Inc." pursuant to an asset purchase
	agreement  executed on January 27, 2012. As part of this  agreement,  all of the
	assets of PFN Holdings were purchased.  These assets are an integral part of the
	Company's  business  development and ultimately the realization of the Company's
	anticipated cash flows.
	The Company is in the business of providing  daily  horoscopes  and live psychic
	advice by telephone, internet or our soon to be released mobile application. Our
	website is  www.psychicfriendsnetwork.com.  First time customers will be offered
	promotions and are able to choose their psychic friend by specialties. They also
	are able to establish an ongoing  relationship  with their advisor,  or they can
	choose to try someone new the next time they call. We will strive to stay on the
	cutting edge of technology in an effort to deliver our content.  Currently  this
	includes  Facebook  applications,  and twitter pages,  that reward our customers
	with free credits towards readings for sharing, liking or tweeting about PFN. We
	will  also be  giving  all of our  psychics  their  own  website,  to  find  new
	customers.
	BASIS OF PRESENTATION
	The  Company  is  considered  to be a  development  stage  company  and  has not
	generated  significant  revenues  from  operations.   There  is  no  bankruptcy,
	receivership, or similar proceedings against our company.
	The accompanying  unaudited interim  financial  statements have been prepared in
	accordance with accounting principles generally accepted in the United States of
	America  and the rules and  regulations  of the  United  States  Securities  and
	Exchange Commission for interim financial information.
	Certain  information  or footnote  disclosures  normally  included in  financial
	statements prepared in accordance with accounting  principles generally accepted
	in the United States of America have been condensed or omitted,  pursuant to the
	rules and  regulations  of the  Securities  and Exchange  Commission for interim
	financial  reporting.  Accordingly,  they do not include all the information and
	footnotes  necessary for a  comprehensive  presentation  of financial  position,
	results of operations,  or cash flows. It is management's opinion, however, that
	all material adjustments  (consisting of normal recurring adjustments) have been
	made  which are  necessary  for a fair  financial  statement  presentation.  The
	interim results for the three months ended December 31, 2013 are not necessarily
	indicative  of results  for the full fiscal  year.  It is  suggested  that these
	financial   statements  be  read  in  conjunction  with  the  audited  financial
	statements  and notes thereto  included in the  Company's  annual report on Form
	10-K for the year ended September 30, 2013.
	GOING CONCERN
	The accompanying  financial  statements have been prepared  assuming the Company
	will continue as a going concern.  Its ability to continue as a going concern is
	dependent  upon the ability of the Company to obtain the necessary  financing to
	meet its  obligations  and pay its  liabilities  arising  from  normal  business
	operations when they come due. Furthermore, as of December 31, 2013, the Company
	has accumulated losses from inception (May 9, 2007) of $979,759.  Likewise,  net
	cash of $761,389 has been used in operations during the same period. The outcome
	of these matters  cannot be predicted  with any certainty at this time and raise
	substantial  doubt that the Company will be able to continue as a going concern.
	These  financial  statements do not include any  adjustments  to the amounts and
	classification  of assets  and  liabilities  which may be  necessary  should the
	Company be unable to continue as a going concern.  Management  believes that the
	Company  will need to obtain  additional  funding  by  borrowing  funds from its
	directors and officers,  or a private  placement of common stock through various
	sales and public offerings.

SIGNIFICANT_ACCOUNTING_POLICIE

SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Dec. 31, 2013
SIGNIFICANT ACCOUNTING POLICIES	'
SIGNIFICANT ACCOUNTING POLICIES	'
	NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES
	The financial  statements  of the Company have been prepared in accordance  with
	generally accepted accounting principles in the United States of America.
	Because a precise determination of many assets and liabilities is dependent upon
	future  events,  the  preparation  of financial  statements  involves the use of
	estimates,  which have been made using  judgment.  Actual  results may vary from
	these estimates.
	The financial statements have, in management's opinion, been prepared within the
	framework of the significant accounting policies summarized below:
	DEVELOPMENT STAGE COMPANY
	The Company is  considered  to be in the  development  stage,  as defined  under
	Accounting Codification Standard, (ASC 915) "Development Stage Entities".  Since
	its  formation,  the Company has not yet  realized  material  revenues  from its
	planned operations.
	CASH AND CASH EQUIVALENTS
	The Company  considers  highly liquid  financial  instruments  purchased  with a
	maturity of three months or less to be cash equivalents.
	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 revenues  and expenses  during the  reporting  period.
	Actual results could differ from those estimates.
	FAIR VALUE OF FINANCIAL INSTRUMENTS
	The fair value of the Company's  financial  instruments,  consisting of cash and
	accounts  payable and accrued  liabilities,  is equal to fair value due to their
	short-term to maturity.  Unless otherwise noted, it is management's opinion that
	the Company is not exposed to  significant  interest,  currency or credit  risks
	arising from these financial instruments.
	REVENUE RECOGNITION
	The Company  recognizes revenue on an accrual basis. The Company generally earns
	revenue through the online sale of service minutes. These purchases obligate the
	Company to arrange a telephonic  conversation with a designated service provider
	of the  customers  choosing.  The  Company  remits a  portion  of the fee to the
	service  provider  and  retains  the  balance.  At the time of sale,  the formal
	arrangements are made and the Company has fulfilled its obligation. Furthermore,
	the  Company's  portions of any fees  collected are  non-refundable.  Revenue is
	generally  realized or realizable and earned when all of the following  criteria
	are met: 1) persuasive evidence of an arrangement exists between the Company and
	our customer(s); 2) services have been rendered; 3) our price to our customer is
	fixed or determinable;  and 4)  collectability  is reasonably  assured.  For the
	three months ended December 31, 2013 and 2012, the Company  recognized  revenues
	of  $1,529  and $462 for which  each of the four  aforementioned  criteria  were
	satisfied.
	PER SHARE DATA
	In  accordance  with "ASC 260 - Earnings  per Share",  the basic loss per common
	share is computed by dividing net loss available to common  stockholders  by the
	weighted  average number of common shares  outstanding.  Diluted loss per common
	share is  computed  similar  to basic  loss per  common  share  except  that the
	denominator is increased to include the number of additional  common shares that
	would have been  outstanding if the potential  common shares had been issued and
	if the  additional  common  shares  were  dilutive.  At  December  31,  2013 and
	September 30, 2013, the Company had no stock equivalents that were anti-dilutive
	and excluded in the loss per share computation.
	STOCK-BASED COMPENSATION
	The Company records stock based  compensation in accordance with the guidance in
	ASC Topic 718 which  requires the Company to recognize  expenses  related to the
	fair value of its employee stock option awards.  This eliminates  accounting for
	share-based  compensation  transactions  using the intrinsic  value and requires
	instead that such transactions be accounted for using a fair-value-based method.
	The Company records the value for options granted over the vesting period of the
	options  granted.  Accordingly,  the Company  recognized  expenses of $7,543 and
$17,190 during the three months ended  December 31, 2013 and 2012,  respectively
(see Note 4).
WEBSITE DEVELOPMENT COSTS
The Company  capitalizes  its costs to develop its website and when  preliminary
development  efforts are successfully  completed,  management has authorized and
committed project funding, and it is probable that the project will be completed
and the  website  will be  used as  intended.  Such  costs  are  amortized  on a
straight-line  basis over the estimated useful life of the related asset,  which
approximates  three  years.  Costs  incurred  prior to meeting  these  criteria,
together  with costs  incurred  for training  and  maintenance,  are expensed as
incurred.  Costs  incurred  for  enhancements  that are  expected  to  result in
additional  material   functionality  are  capitalized  and  expensed  over  the
estimated useful life of the upgrades.
The  Company  capitalized  website  costs of $-0- and  $16,500  during the three
months ended December 31, 2013 and 2012, respectively. The Company's capitalized
website  amortization  is  included  in  depreciation  and  amortization  in the
Company's consolidated  statements of operations,  and totaled $7,193 and $3,127
for the three months ended December 31, 2013 and 2012, respectively.
ADVERTISING COSTS
Advertising  costs are to be  expensed  as  incurred  in  accordance  to Company
policy;  for the three  months  ended  December  31, 2013 and 2012,  advertising
expenses totaled $-0- and $11,410, respectively.
RECENT ACCOUNTING PRONOUNCEMENTS
Management has evaluated all recent accounting pronouncements issued by the FASB
(including its Emerging Issues Task Force),  the American Institute of Certified
Public  Accountants,  and the SEC did not, or are not believed by management to,
have a material impact on the Company's  present or future  financial  position,
results of operations or cash flows.

INTANGIBLE_ASSET

INTANGIBLE ASSET	3 Months Ended
	Dec. 31, 2013
INTANGIBLE ASSET	'
INTANGIBLE ASSET	'
	NOTE 3 - INTANGIBLE ASSET
	The  following  table  presents  the detail of other  intangible  assets for the
	periods presented:
	Gross
	Carrying    Accumulated    Net Carrying  Weighted-Average
	Amount     Amortization      Amount      Remaining Life
	------     ------------      ------      --------------
	December 31, 2013:
	Capitalized website
	development costs   $ 84,436     $(35,957)      $ 48,479        1.72 years
	--------     --------       --------        ----------
	Total                  $ 84,436     $(35,957)      $ 48,479        1.72 years
	===nbsp;    ===nbsp;      ===nbsp;       ====pre>

STOCKHOLDERS_EQUITY

STOCKHOLDERS' EQUITY	3 Months Ended
	Dec. 31, 2013
STOCKHOLDERS' EQUITY {1}	'
STOCKHOLDERS' EQUITY	'
	NOTE 4 - STOCKHOLDERS' EQUITY
	As summarized in Note 1, on January 27, 2012, our board of directors approved to
	effect a name change from Web Wizard,  Inc. to Psychic  Friends  Network Inc. In
	addition to the name change,  our board of directors approved a ten (10) new for
	one (1) old forward  stock split of our  authorized  and issued and  outstanding
	shares of common stock.  Upon effect of the forward stock split,  our authorized
	capital was increased from 75,000,000 to 750,000,000  shares of common stock and
	correspondingly, our issued and outstanding shares of common stock was increased
	from  8,225,000 to  82,250,000  shares of common stock as of September 30, 2011,
	all with a par value of $0.001.
	OPTIONS AND WARRANTS
	During July 2012, the Company's shareholders approved its 2012 Stock Option Plan
	("the Plan").  Under the Plan,  the Company may issue up to 8,250,000  shares at
	its discretion.  On December 13, 2013, the Company granted 500,000 stock options
	to a consultant of the Company of which 200,000 vested  immediately,  150,000 on
	December 13, 2014 and the balance of 150,000 on December  13, 2015.  The options
	expire five (5) years  following  the vesting  date and carry a strike  price of
	$0.04.
	The 500,000  vested  options were valued using the  Black-Scholes  model and the
	following inputs: 5 year life,  volatility of 154%,  interest rate of 1.55%, and
	0% forfeiture rate. The resulting value was $0.0377 per option for a total value
	of $7,543.  Accordingly  for options  granted  during the years  pursuant to ASC
	Topic 718,  during  the three  months  ended  December  31,  2013,  the  Company
	recognized expense of $7,543 and $17,190, respectively.
	A  summary  of the  status of the  options  granted  at  December  31,  2013 and
	September 30, 2013 and changes during the periods then ended is presented below:
	December 31, 2013           September 30, 2013
	------------------------    -------------------------
	Weighted Average             Weighted Average
	Shares    Exercise Price    Shares     Exercise Price
	------    --------------    ------     --------------
	Outstanding at
	beginning of period         --         $   --           --          $   --
	Granted                 500,000           0.04           --              --
	Exercised                    --             --           --              --
	Expired or canceled          --             --           --              --
	-------         ------       ------          ------
	Outstanding at end
	of period              500,000         $ 0.04           --          $   --
	===bsp;        ==       ==          ==
	Exercisable             200,000         $ 0.04           --          $   --
	===bsp;        ==       ==          ==
	COMMON STOCK
	On December  13,  2013 the Company  issued  70,000  shares of common  stock to a
	consultant  for  consulting  services  rendered  valued at $2,870 or $0.041  per
	share.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Dec. 31, 2013
SUBSEQUENT EVENTS	'
SUBSEQUENT EVENTS	'
	NOTE 5 - SUBSEQUENT EVENTS
	On February 6, 2014 the Company entered into a Convertible  Promissory Note with
	Asher  Enterprises,  Inc. to fund  operating  expenses.  The Note shall  accrued
	interest  at 8% per annum with a 22% default  rate and  matures on November  10,
	2014.  The holder has the right to convert into common stock at a variable  rate
	of 61% of the Market Price as defined in the debenture  document.  Upon default,
	the Note will be convertible at par or $0.001 per share.
	The Company has  evaluated  events  subsequent to the balance sheet date through
	the issuance date of these financial  statements in accordance with FASB ASC 855
	and has determined  there are no other events that would require  adjustment to,
	or disclosure in, the financial statements.

Accounting_Policies_Policies

Accounting Policies (Policies)	3 Months Ended
	Dec. 31, 2013
Accounting Policies	'
DEVELOPMENT STAGE COMPANY	'
	DEVELOPMENT STAGE COMPANY
	The Company is  considered  to be in the  development  stage,  as defined  under
	Accounting Codification Standard, (ASC 915) "Development Stage Entities".  Since
	its  formation,  the Company has not yet  realized  material  revenues  from its
	planned operations.
CASH AND CASH EQUIVALENTS Policy	'
	CASH AND CASH EQUIVALENTS
	The Company  considers  highly liquid  financial  instruments  purchased  with a
	maturity of three months or less to be cash equivalents.
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 revenues  and expenses  during the  reporting  period.
	Actual results could differ from those estimates.
FAIR VALUE OF FINANCIAL INSTRUMENTS	'
	FAIR VALUE OF FINANCIAL INSTRUMENTS
	The fair value of the Company's  financial  instruments,  consisting of cash and
	accounts  payable and accrued  liabilities,  is equal to fair value due to their
	short-term to maturity.  Unless otherwise noted, it is management's opinion that
	the Company is not exposed to  significant  interest,  currency or credit  risks
	arising from these financial instruments.
REVENUE RECOGNITION	'
	REVENUE RECOGNITION
	The Company  recognizes revenue on an accrual basis. The Company generally earns
	revenue through the online sale of service minutes. These purchases obligate the
	Company to arrange a telephonic  conversation with a designated service provider
	of the  customers  choosing.  The  Company  remits a  portion  of the fee to the
	service  provider  and  retains  the  balance.  At the time of sale,  the formal
	arrangements are made and the Company has fulfilled its obligation. Furthermore,
	the  Company's  portions of any fees  collected are  non-refundable.  Revenue is
	generally  realized or realizable and earned when all of the following  criteria
	are met: 1) persuasive evidence of an arrangement exists between the Company and
	our customer(s); 2) services have been rendered; 3) our price to our customer is
	fixed or determinable;  and 4)  collectability  is reasonably  assured.  For the
	three months ended December 31, 2013 and 2012, the Company  recognized  revenues
	of  $1,529  and $462 for which  each of the four  aforementioned  criteria  were
	satisfied.
PER SHARE DATA	'
	PER SHARE DATA
	In  accordance  with "ASC 260 - Earnings  per Share",  the basic loss per common
	share is computed by dividing net loss available to common  stockholders  by the
	weighted  average number of common shares  outstanding.  Diluted loss per common
	share is  computed  similar  to basic  loss per  common  share  except  that the
	denominator is increased to include the number of additional  common shares that
	would have been  outstanding if the potential  common shares had been issued and
	if the  additional  common  shares  were  dilutive.  At  December  31,  2013 and
	September 30, 2013, the Company had no stock equivalents that were anti-dilutive
	and excluded in the loss per share computation.
STOCK-BASED COMPENSATION	'
	STOCK-BASED COMPENSATION
	The Company records stock based  compensation in accordance with the guidance in
	ASC Topic 718 which  requires the Company to recognize  expenses  related to the
	fair value of its employee stock option awards.  This eliminates  accounting for
	share-based  compensation  transactions  using the intrinsic  value and requires
	instead that such transactions be accounted for using a fair-value-based method.
	The Company records the value for options granted over the vesting period of the
	options  granted.  Accordingly,  the Company  recognized  expenses of $7,543 and
	$17,190 during the three months ended  December 31, 2013 and 2012,  respectively
	(see Note 4).
WEBSITE DEVELOPMENT COSTS Policy	'
	WEBSITE DEVELOPMENT COSTS
	The Company  capitalizes  its costs to develop its website and when  preliminary
	development  efforts are successfully  completed,  management has authorized and
	committed project funding, and it is probable that the project will be completed
	and the  website  will be  used as  intended.  Such  costs  are  amortized  on a
	straight-line  basis over the estimated useful life of the related asset,  which
	approximates  three  years.  Costs  incurred  prior to meeting  these  criteria,
	together  with costs  incurred  for training  and  maintenance,  are expensed as
	incurred.  Costs  incurred  for  enhancements  that are  expected  to  result in
	additional  material   functionality  are  capitalized  and  expensed  over  the
	estimated useful life of the upgrades.
	The  Company  capitalized  website  costs of $-0- and  $16,500  during the three
	months ended December 31, 2013 and 2012, respectively. The Company's capitalized
	website  amortization  is  included  in  depreciation  and  amortization  in the
	Company's consolidated  statements of operations,  and totaled $7,193 and $3,127
	for the three months ended December 31, 2013 and 2012, respectively.
ADVERTISING COSTS	'
	ADVERTISING COSTS
	Advertising  costs are to be  expensed  as  incurred  in  accordance  to Company
	policy;  for the three  months  ended  December  31, 2013 and 2012,  advertising
	expenses totaled $-0- and $11,410, respectively.
RECENT ACCOUNTING PRONOUNCEMENTS	'
	RECENT ACCOUNTING PRONOUNCEMENTS
	Management has evaluated all recent accounting pronouncements issued by the FASB
	(including its Emerging Issues Task Force),  the American Institute of Certified
	Public  Accountants,  and the SEC did not, or are not believed by management to,
	have a material impact on the Company's  present or future  financial  position,
	results of operations or cash flows.

Following_table_presents_the_d

Following table presents the detail of other intangible assets (Tables)	3 Months Ended
	Dec. 31, 2013
Following table presents the detail of other intangible assets	'
Following table presents the detail of other intangible assets	'
	The  following  table  presents  the detail of other  intangible  assets for the
	periods presented:
	Gross
	Carrying    Accumulated    Net Carrying  Weighted-Average
	Amount     Amortization      Amount      Remaining Life
	------     ------------      ------      --------------
	December 31, 2013:
	Capitalized website
	development costs   $ 84,436     $(35,957)      $ 48,479        1.72 years
	--------     --------       --------        ----------
	Total                  $ 84,436     $(35,957)      $ 48,479        1.72 years
	===nbsp;    ===nbsp;      ===nbsp;       ====pan>

SUMMARY_OF_THE_STATUS_OF_THE_O

SUMMARY OF THE STATUS OF THE OPTIONS GRANTED (Tables)	3 Months Ended
	Dec. 31, 2013
SUMMARY OF THE STATUS OF THE OPTIONS GRANTED	'
SUMMARY OF THE STATUS OF THE OPTIONS GRANTED	'
	A  summary  of the  status of the  options  granted  at  December  31,  2013 and
	September 30, 2013 and changes during the periods then ended is presented below:
	December 31, 2013           September 30, 2013
	------------------------    -------------------------
	Weighted Average             Weighted Average
	Shares    Exercise Price    Shares     Exercise Price
	------    --------------    ------     --------------
	Outstanding at
	beginning of period         --         $   --           --          $   --
	Granted                 500,000           0.04           --              --
	Exercised                    --             --           --              --
	Expired or canceled          --             --           --              --
	-------         ------       ------          ------
	Outstanding at end
	of period              500,000         $ 0.04           --          $   --
	===bsp;        ==       ==          ==
	Exercisable             200,000         $ 0.04           --          $   --
	===bsp;        ==       ==          ==

GOING_CONCERN_Details

GOING CONCERN (Details) (USD $)	Dec. 31, 2013
GOING CONCERN:	'
Accumulated Losses from inception to Period end	$979,759
Net cash used in operations from inception to period end	$761,389

SIGNIFICANT_ACCOUNTING_POLICIE1

SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)	3 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
SIGNIFICANT ACCOUNTING POLICIES Details	'	'
Company recognized revenues	$7,543	$17,190
Capitalized website costs	0	16,500
Amortization of web site amount	7,193	3,127
Advetising costs expenses incurred	$0	$11,410

Presents_the_detail_of_other_i

Presents the detail of other intangible assets (Details) (USD $)	Dec. 31, 2013
Gross Carrying Amount	'
Capitalized website development costs	$84,436
Total website development costs	84,436
Accumulated Amortization	'
Capitalized website development costs	-35,957
Total website development costs	-35,957
Net Carrying Amount	'
Capitalized website development costs	48,479
Total website development costs	$48,479
Weighted-Average Remaining Life	'
Capitalized website development Remaining Life (Years)	1.72
Total (years)	1.72

Recovered_Sheet1

Summary of the status of the options granted at December 31, 2013 (Details)	Dec. 31, 2013
Shares	'
Outstanding at beginning of period	0
Granted	500,000
Exercised	0
Expired or canceled	0
Outstanding at end of period	500,000
Exercisable	200,000
Weighted Average Exercise Price	'
Outstanding at beginning of period	0
Granted	0.04
Exercised	0
Expired or canceled	0
Outstanding at end of period	0.04
Exercisable	0.04

Summary_of_the_status_of_the_o1

Summary of the status of the options granted at September 30, 2012 (Details)	Dec. 31, 2013	Sep. 30, 2013
Shares.	'	'
Outstanding at beginning of period.	0	0
Granted.	'	0
Exercised.	'	0
Expired or canceled.	'	0
Outstanding at end of period.	'	0
Exercisable.	'	0
Weighted Average Exercise Price.	'	'
Outstanding at beginning of period.	0	0
Granted.	'	0
Exercised.	'	0
Expired or canceled.	'	0
Outstanding at end of period.	'	0
Exercisable.	'	0

COMMON_STOCK_TRANSACTIONS_Deta

COMMON STOCK TRANSACTIONS (Details)	Jan. 27, 2012
COMMON STOCK TRANSACTIONS:	'
Effect of the forward stock split authorized capital minimum	75,000,000
Effect of the forward stock split authorized capital maximim	750,000,000
Issued and outstanding shares of common stock minimum	8,225,000
Issued and outstanding shares of common stock maximum	82,250,000

OPTIONS_AND_WARRANTS_Details

OPTIONS AND WARRANTS (Details) (USD $)	3 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 13, 2013
OPTIONS AND WARRANTS:	'	'	'
Granted stock options to a consultant	'	'	500,000
Vested immediately	'	'	200,000
Stock options vested December 13, 2014	'	'	150,000
Stock options vested December 13, 2015	'	'	150,000
Stock options carry a strike price	'	'	$0.04
Options were valued using the Black-Scholes model	'	'	'
Year life	5	'	'
Volatility	154.00%	'	'
Interest rate	1.55%	'	'
Forfeiture rate	0.00%	'	'
Resulting value per option	$0.04	'	'
Resulting value of option	$7,543	'	'
Recognized expense	$7,543	$17,190	'

SUBSEQUENT_EVENTS_TRANSACTIONS

SUBSEQUENT EVENTS TRANSACTIONS (Details) (USD $)	Feb. 06, 2014
SUBSEQUENT EVENTS TRANSACTIONS:	'
Note shall accrued interest at per annum	8.00%
Default rate	22.00%
Convert into common stock at a variable rate	61.00%
Convertible at par or per share	$0.00