C & C Tours 10-K 28 Feb 14 2013 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2013	Feb. 20, 2014	Jun. 30, 2013
Document And Entity Information	'	'	'
Entity Registrant Name	'C & C TOURS INC	'	'
Entity Central Index Key	'0001430319	'	'
Document Type	'10-K	'	'
Document Period End Date	31-Dec-13	'	'
Amendment Flag	'false	'	'
Current Fiscal Year End Date	'--12-31	'	'
Is Entity a Well-known Seasoned Issuer?	'No	'	'
Is Entity a Voluntary Filer?	'No	'	'
Is Entity's Reporting Status Current?	'Yes	'	'
Entity Filer Category	'Smaller Reporting Company	'	'
Entity Common Stock, Shares Outstanding	'	2,937,000	'
Entity Public Float	'	'	$0
Document Fiscal Period Focus	'FY	'	'
Document Fiscal Year Focus	'2013	'	'

Condensed_Balance_Sheets_Unaud

Condensed Balance Sheets (Unaudited) (USD $)	Dec. 31, 2013	Dec. 31, 2012
CURRENT ASSETS	'	'
Cash	$1,980	$140
Total current assets	1,980	140
TOTAL ASSETS	1,980	140
CURRENT LIABILITIES	'	'
Accounts payable	19,600	5,087
Loans payable - current	64,140	48,140
Accrued interest	7,597	2,924
Total current liabilities	91,337	56,151
TOTAL LIABILITIES	91,337	56,151
STOCKHOLDERS' EQUITY (DEFICIT)	'	'
Common stock, 20,000,000 shares authorized at $.001 par value, 2,937,000 shares issued and outstanding at, December 31, 2013 and December 31, 2012	2,937	2,937
Additional paid-in capital	34,970	34,970
Deficit accumulated prior to the development stage	-4,139	-4,139
Deficit accumulated during the development stage	-123,125	-89,779
Total stockholders' equity (deficit)	-89,357	-56,011
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)	$1,980	$140

Condensed_Balance_Sheets_Paren

Condensed Balance Sheets (Parenthetical) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Stockholders' Deficit	'	'
Common stock, par value	$0.00	$0.00
Common stock, authorized shares	20,000,000	20,000,000
Common stock, issued shares	2,937,000	2,937,000
Common stock, outstanding shares	2,937,000	2,937,000

Statements_of_Operations_Unaud

Statements of Operations (Unaudited) (USD $)	12 Months Ended		271 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013
Statements Of Operations	'	'	'
Revenues	'	'	'
Expenses	'	'	'
General and administrative	28,673	32,028	115,528
Total expenses	28,673	32,028	115,528
Net operating loss before other expense	-28,673	-32,028	-115,528
Other income (expense), non-operating	'	'	'
Interest expense	-4,673	-2,156	-7,597
Total other income (expense)	-4,673	-2,156	-7,597
Loss from operations before income taxes	-33,346	-34,184	-123,125
Income taxes	'	'	'
Net loss	($33,346)	($34,184)	($123,125)
Basic and diluted net loss per share	($0.01)	($0.01)	'
Weighted average shares outstanding	2,937,000	2,937,000	'

Statements_of_Shareholders_Equ

Statements of Shareholders Equity' (Deficit) (USD $)	Common Stock	Additional Paid-In Capital	Deficit Accumulated Prior to the Development Stage	Deficit Accumulated During the Development Stage
Beginning Balance, Amount at May. 31, 1991	$1,002	$3,008	($4,139)	'
Beginning Balance, Shares at May. 31, 1991	1,002,500	'	'	'
Net loss	'	'	'	-196
Ending Balance, Amount at Dec. 31, 1991	1,002	3,008	-4,139	-196
Ending Balance, Shares at Dec. 31, 1991	1,002,500	'	'	'
Common stock issued for services at $0.004 per share, June 26, 1992, Amount	3	7	'	'
Common stock issued for services at $0.004 per share, June 26, 1992, Shares	2,500	'	'	'
Net loss	'	'	'	'
Ending Balance, Amount at Dec. 31, 1992	1,005,000	'	'	'
Ending Balance, Shares at Dec. 31, 1992	1,005	3,015	-4,139	-196
Net loss	'	'	'	-250
Ending Balance, Amount at Dec. 31, 1993	1,005	3,015	-4,139	-446
Ending Balance, Shares at Dec. 31, 1993	1,005,000	'	'	'
Common stock issued for cash at $0.004 per share, June 24, 1994, Amount	500	1,500	'	'
Common stock issued for cash at $0.004 per share, June 24, 1994, Shares	500,000	'	'	'
Common stock issued for services at $0.004 per share, June 24, 1994, Amount	3	7	'	'
Common stock issued for services at $0.004 per share, June 24, 1994, Shares	2,500	'	'	'
Net loss	'	'	'	'
Ending Balance, Amount at Dec. 31, 1994	1,508	4,522	-4,139	-446
Ending Balance, Shares at Dec. 31, 1994	1,507,500	'	'	'
Common stock issued for cash at $0.004 per share, January 20, 1995, Amount	500	1,500	'	'
Common stock issued for cash at $0.004 per share, January 20, 1995, Shares	500,000	'	'	'
Net loss	'	'	'	-85
Ending Balance, Amount at Dec. 31, 1995	2,008	6,022	-4,139	-531
Ending Balance, Shares at Dec. 31, 1995	2,007,500	'	'	'
Common stock issued for services at $0.004 per share, June 28, 1996, Amount	2	6	'	'
Common stock issued for services at $0.004 per share, June 28, 1996, Shares	2,000	'	'	'
Net loss	'	'	'	-100
Ending Balance, Amount at Dec. 31, 1996	2,010	6,028	-4,139	-631
Ending Balance, Shares at Dec. 31, 1996	2,009,500	'	'	'
Common stock issued for services at $0.004 per share, June 27, 1997, Amount	2	6	'	'
Common stock issued for services at $0.004 per share, June 27, 1997, Shares	2,000	'	'	'
Net loss	'	'	'	-170
Ending Balance, Amount at Dec. 31, 1997	2,012	6,034	-4,139	-801
Ending Balance, Shares at Dec. 31, 1997	2,011,500	'	'	'
Net loss	'	'	'	-290
Ending Balance, Amount at Dec. 31, 1998	2,012	6,034	-4,139	-1,091
Ending Balance, Shares at Dec. 31, 1998	2,011,500	'	'	'
Net loss	'	'	'	-205
Ending Balance, Amount at Dec. 31, 1999	2,012	6,034	-4,139	-1,296
Ending Balance, Shares at Dec. 31, 1999	2,011,500	'	'	'
Net loss	'	'	'	-205
Ending Balance, Amount at Dec. 31, 2000	2,012	6,034	-4,139	-1,501
Ending Balance, Shares at Dec. 31, 2000	2,011,500	'	'	'
Net loss	'	'	'	-205
Ending Balance, Amount at Dec. 31, 2001	2,012	6,034	-4,139	-1,706
Ending Balance, Shares at Dec. 31, 2001	2,011,500	'	'	'
Contributed capital by officer	'	5,215	'	'
Net loss	'	'	'	-7,233
Ending Balance, Amount at Dec. 31, 2002	2,012	11,249	-4,139	-8,939
Ending Balance, Shares at Dec. 31, 2002	2,011,500	'	'	'
Contributed capital by officer	'	200	'	'
Net loss	'	'	'	-226
Ending Balance, Amount at Dec. 31, 2003	2,012	11,449	-4,139	-9,165
Ending Balance, Shares at Dec. 31, 2003	2,011,500	'	'	'
Contributed capital by officer	'	5,090	'	'
Net loss	'	'	'	-5,187
Ending Balance, Amount at Dec. 31, 2004	2,012	16,539	-4,139	-14,352
Ending Balance, Shares at Dec. 31, 2004	2,011,500	'	'	'
Net loss	'	'	'	-898
Ending Balance, Amount at Dec. 31, 2005	2,012	16,539	-4,139	-15,250
Ending Balance, Shares at Dec. 31, 2005	2,011,500	'	'	'
Net loss	'	'	'	'
Ending Balance, Amount at Dec. 31, 2006	2,012	16,539	-4,139	-15,250
Ending Balance, Shares at Dec. 31, 2006	2,011,500	'	'	'
Net loss	'	'	'	-4,743
Ending Balance, Amount at Dec. 31, 2007	2,012	16,539	-4,139	-19,993
Ending Balance, Shares at Dec. 31, 2007	2,011,500	'	'	'
Common stock issued for services at $0.001 per share, July 16, 2008, Amount	840	'	'	'
Common stock issued for services at $0.001 per share, July 16, 2008, Shares	840,000	'	'	'
Common stock issued for cash at $0.20 per share, October 20, 2008, Amount	82	16,318	'	'
Common stock issued for cash at $0.20 per share, October 20, 2008, Shares	82,000	'	'	'
Common stock issued for services at $0.20 per share, October 20, 2008, Amount	3	697	'	'
Common stock issued for services at $0.20 per share, October 20, 2008, Shares	3,500	'	'	'
Net loss	'	'	'	-7,452
Ending Balance, Amount at Dec. 31, 2008	2,937	33,554	-4,139	-27,445
Ending Balance, Shares at Dec. 31, 2008	2,937,000	'	'	'
Contributed capital by shareholders	'	1,416	'	'
Net loss	'	'	'	-6,282
Ending Balance, Amount at Dec. 31, 2009	2,937	34,970	-4,139	-33,727
Ending Balance, Shares at Dec. 31, 2009	2,937,000	'	'	'
Net loss	'	'	'	-9,600
Ending Balance, Amount at Dec. 31, 2010	2,937	34,970	-4,139	-43,327
Ending Balance, Shares at Dec. 31, 2010	2,937,000	'	'	'
Net loss	'	'	'	-12,268
Ending Balance, Amount at Dec. 31, 2011	2,937	34,970	-4,139	-55,595
Ending Balance, Shares at Dec. 31, 2011	2,937,000	'	'	'
Net loss	'	'	'	-34,184
Ending Balance, Amount at Dec. 31, 2012	2,937	34,970	-4,139	-89,779
Ending Balance, Shares at Dec. 31, 2012	2,937,000	'	'	'
Net loss	'	'	'	-33,346
Ending Balance, Amount at Dec. 31, 2013	$2,937	$34,970	($4,139)	($123,125)
Ending Balance, Shares at Dec. 31, 2013	2,937,000	'	'	'

Condensed_Statements_of_Cash_F

Condensed Statements of Cash Flows (Unaudited) (USD $)	12 Months Ended		271 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013
Cash Flows from Operating Activities	'	'	'
Net loss	($33,346)	($34,184)	($123,125)
Adjustments to reconcile net loss to net cash provided (used) by operating activities:	'	'	'
Common stock issued for services	'	'	1,576
Accounts payable	14,513	5,087	19,600
Accrued interest	4,673	2,156	7,597
Net cash used by operating activities	-14,160	-26,941	-94,352
Cash Flows from Investing Activities	'	'	'
Net cash provided (used) by investing activities	'	'	'
Cash Flows from Financing Activities	'	'	'
Shareholder contributions	'	'	10,505
Cash overdraft	'	'	-130
Common stock issued for cash	'	'	20,400
Proceeds from loans payable	16,000	27,040	71,057
Payments on loans payable	'	'	-5,500
Net cash provided (used) by financing activities	16,000	27,040	96,332
Net Increase (Decrease) in Cash	1,840	99	1,980
Cash at Beginning of Period	140	41	'
Cash at End of Period	1,980	140	1,980
Supplemental Cash Flow Information:	'	'	'
Cash paid for interest	'	'	'
Cash paid for income taxes	'	'	'
Forgiveness of related party debt	'	'	$1,415

ORGANIZATION_AND_SUMMARY_OF_SI

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
NOTE 1 - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	Organization and Description of Business
	The Company was organized under the laws of the State of Nevada on February 22, 1989. The Company was organized as a charter bus business specializing in Nevada tours. In 1991, after about 28 months of unsuccessful charter bus business, the operations were discontinued and the Company returned to the development stage. On June 12, 2012 the Company filed Articles of Continuance in the State of Wyoming effecting a change in domicile from Nevada to Wyoming. The Company is currently considered a development stage company as defined by Generally Accepted Accounting Principles and is actively seeking potential business opportunities or potential mergers with existing operating companies.
	Significant Accounting Policies
	A summary of the significant accounting policies consistently applied in the preparation of the accompanying financial statements are as follows:
	a.	Accounting Method
	The Company’s financial statements are prepared using the accrual method of accounting. The Company has elected a December 31 year-end.
	b.	Use of Estimates
	The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reporting period. Actual results could differ from those estimates.
	c.	Cash and Cash Equivalents
	The Company considers all highly liquid investments with maturities of three months or less to be cash equivalents.
	d.	Basic and Fully Diluted Income (Loss) Per Share
	In accordance with ASC 260, Earnings Per Share (“ASC 260”) (formerly SFAS No. 128), the computations of basic loss per share of common stock are based on the weighted average number of common shares outstanding during the period of the consolidated financial statements.
	The computations of basic and fully diluted loss per share of common stock are based on the weighted average number of common shares outstanding during the period of the consolidated financial statements, plus the common stock equivalents, which would arise from the exercise of stock options and warrants outstanding during the period, or the exercise of convertible debentures. As of December 31, 2013 and 2012, all common stock activity has been included and there were no items considered to be anti-dilutive.
	Following is a reconciliation of the loss per share for the years ended December 31, 2013 and 2012, respectively:
			For the Years Ended
			December 31,
			2013			2012
	Net (loss) available to common shareholders		$	(33,346	)	$	(34,184	)
	Weighted average shares			2,937,000			2,937,000
	Basic and fully diluted loss per share
	(based on weighted average shares)		$	(0.01	)	$	(0.01	)
	e.	Concentration of Credit Risk
	Financial instruments, which potentially subject us to concentrations of credit risk, consist principally of cash. Our cash balances are maintained in accounts held by major banks and financial institutions located in the United States. The Company does not maintain amounts on deposit with a financial institution that are in excess of the federally insured limit of $250,000. The Company had $0 of cash balances in excess of federally insured limits at December 31, 2013 and 2012.

GOING_CONCERN

GOING CONCERN	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
Note 2. GOING CONCERN	'
	As shown in the accompanying financial statements, the Company incurred a net loss of $33,346 and $34,184 during the years ended December 31, 2013 and 2012 respectively. This factor, as well as the uncertain conditions that the Company faces relative to capital raising activities, create substantial doubt as to the Company’s ability to continue as a going concern. 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. Management's plan is to obtain such resources for the Company by obtaining capital from management and significant shareholders sufficient to meet its minimal operating expenses and seeking equity and/or debt financing. However, management cannot provide any assurances that the Company will be successful in accomplishing any of its plans.
	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. The accompanying consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

INCOME_TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2013
Income Taxes	'
NOTE 3 - INCOME TAXES	'
	Deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carry-forwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax basis. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.
	Net deferred tax liabilities consist of the following components as of December 31, 2013 and 2012:
		2013			2012
	Deferred tax assets:
	NOL Carryover	$	18,500		$	14,100
	Allowance for Doubtful Accounts		--			--
	Related Party Accruals		--			--
	Deferred tax liabilities
	Depreciation		--			--
	Valuation allowance		(18,500	)		(14,100	)
	Net deferred tax asset	$	--		$	--
	The income tax provision differs from the amount of income tax determined by applying the U.S. federal income tax rate to pretax income from continuing operations for the years ended December 31, 2013 and 2012 due to the following:
		2013			2012
	Book Income	$	(5,000	)	$	(5,200	)
	Depreciation		-			-
	Allowance for Doubtful Accounts		-			-
	Related Party Accruals		-			-
	Unrealized Loss		-			-
	Valuation allowance		5,000			5,200
		$	-		$	-
	As of December 31, 2013, the Company had net operating loss carryforwards of approximately $123,000 that may be offset against future taxable income from the years 2012 through 2032. No tax benefit has been reported in the December 31, 2013 consolidated financial statements since the potential tax benefit is offset by a valuation allowance of the same amount.
	Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carryforwards for Federal income tax reporting purposes are subject to annual limitations. Should a change in ownership occur, net operating loss carryforwards may be limited as to use in future years.
	The Company did not have any tax positions for which it is reasonably possible that the total amount of unrecognized tax benefits will significantly increase or decrease within the next 12 months.
	The Company includes interest and penalties arising from the underpayment of income taxes in the statements of operations in the provision for income taxes. As of December 31, 2013 and 2012, the Company had no accrued interest or penalties related to uncertain tax positions.
	The tax years that remain subject to examination by major taxing jurisdictions are those for the years ended December 31, 2013, 2012 and 2011.

COMMON_STOCK_TRANSACTIONS

COMMON STOCK TRANSACTIONS	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
NOTE 4 b COMMON STOCK TRANSACTIONS	'
	On May 31, 1991, the Company issued 1,002,500 shares of its’ previously authorized, but unissued common stock for cash valued at $1,002 or $0.001 per share.
	On June 26, 1992, the Company issued 2,500 shares of its’ previously authorized, but unissued common stock for services valued at $10, or $0.004 per share.
	On June 24, 1994, the Company issued 500,000 shares of its’ previously authorized, but unissued common stock for cash valued at $2,000, or $0.004 per share.
	On June 24, 1994, the Company issued 2,500 shares of its’ previously authorized, but unissued common stock for services valued at $10, or $0.004 per share.
	On January 20, 1995, the Company issued 500,000 shares of its’ previously authorized, but unissued common stock for cash valued at $2,000, or $0.004 per share.
	On June 28, 1996, the Company issued 2,000 shares of its’ previously authorized, but unissued common stock for services valued at $8, or $0.004 per share.
	On June 27, 1997, the Company issued 2,000 shares of its’ previously authorized, but unissued common stock for services valued at $8, or $0.004 per share.
	On July 16, 2008, the Company issued 840,000 shares of its’ previously authorized, but unissued common stock for services valued at $840, or $0.001 per share.
	On October 20, 2008, the Company issued 82,000 shares of its’ previously authorized, but unissued common stock for cash valued at $16,400, or $0.20 per share.
	On October 20, 2008, the Company issued 3,500 shares of its’ previously authorized, but unissued common stock for services valued at $700, or $0.20 per share.

LOANS_PAYABLE

LOANS PAYABLE	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
NOTE 5 b LOANS PAYABLE	'
	Loans payable consists of legal and accounting fees and out-of-pocket costs incurred through a third party. These payables are non-collateralized, bear interest at 8%, and are due on demand. As such, these loans are classified as current on the Company’s Balance Sheet. Interest expense for the years ended December 31, 2013 and 2012 totaled $4,673 and $2,156, respectively. No payments on principal or interest have been made to date.

FAIR_VALUE_OF_FINANCIAL_INSTRU

FAIR VALUE OF FINANCIAL INSTRUMENTS	12 Months Ended
	Dec. 31, 2013
Fair Value Of Financial Instruments	'
NOTE 6 b FAIR VALUE OF FINANCIAL INSTRUMENTS	'
	On January 1, 2008 the Company adopted FASB ASC 820-10-50, “Fair Value Measurements”. This guidance defines fair value, establishes a three-level valuation hierarchy for disclosures of fair value measurement and enhances disclosure requirements for fair value measures. The three levels are defined as follows:
	•	Level 1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets.
	•	Level 2 inputs the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument.
	•	Level 3 inputs to valuation methodology are unobservable and significant to the fair measurement.

COMMITMENTS_AND_CONTINGINCIES

COMMITMENTS AND CONTINGINCIES	12 Months Ended
	Dec. 31, 2013
Commitments And Contingincies	'
NOTE 7 - COMMITMENTS AND CONTINGINCIES	'
	The Company has not entered into or been engaged in any commitments or contingencies for the fiscal years ended December 31, 2013 and 2012. As such, no liability has been recorded on the financial statements for any contingent liability or commitment. The Company has read and addressed SAB Topic 5T and believes all contributed services provided have been accounted for.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
NOTE 8 - SUBSEQUENT EVENTS	'
	The Company has evaluated subsequent events pursuant to ASC No. 855 and determined there are not any material subsequent events occurring after the date of the balance sheet through the date these financial statements were issued requiring disclosure in the accompanying financial statements.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
Accounting Method	'
	The Company’s financial statements are prepared using the accrual method of accounting. The Company has elected a December 31 year-end.
Use of Estimates	'
	The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reporting period. Actual results could differ from those estimates.
Cash and Cash Equivalents	'
	The Company considers all highly liquid investments with maturities of three months or less to be cash equivalents.
Basic and Fully Diluted Income (Loss) Per Share	'
	In accordance with ASC 260, Earnings Per Share (“ASC 260”) (formerly SFAS No. 128), the computations of basic loss per share of common stock are based on the weighted average number of common shares outstanding during the period of the consolidated financial statements.
	The computations of basic and fully diluted loss per share of common stock are based on the weighted average number of common shares outstanding during the period of the consolidated financial statements, plus the common stock equivalents, which would arise from the exercise of stock options and warrants outstanding during the period, or the exercise of convertible debentures. As of December 31, 2013 and 2012, all common stock activity has been included and there were no items considered to be anti-dilutive.
	Following is a reconciliation of the loss per share for the years ended December 31, 2013 and 2012, respectively:
		For the Years Ended
		December 31,
		2013			2012
	Net (loss) available to common shareholders	$	(33,346	)	$	(34,184	)
	Weighted average shares		2,937,000			2,937,000
	Basic and fully diluted loss per share
	(based on weighted average shares)	$	(0.01	)	$	(0.01	)
Concentration of Credit Risk	'
	Financial instruments, which potentially subject us to concentrations of credit risk, consist principally of cash. Our cash balances are maintained in accounts held by major banks and financial institutions located in the United States. The Company does not maintain amounts on deposit with a financial institution that are in excess of the federally insured limit of $250,000. The Company had $0 of cash balances in excess of federally insured limits at December 31, 2013 and 2012.

ORGANIZATION_AND_SUMMARY_OF_SI1

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
Reconciliation of loss per share	'
	Following is a reconciliation of the loss per share for the years ended December 31, 2013 and 2012, respectively:
		For the Years Ended
		December 31,
		2013			2012
	Net (loss) available to common shareholders	$	(33,346	)	$	(34,184	)
	Weighted average shares		2,937,000			2,937,000
	Basic and fully diluted loss per share
	(based on weighted average shares)	$	(0.01	)	$	(0.01	)

INCOME_TAXES_Tables

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2013
Income Taxes Tables	'
Net deferred tax liabilities	'
	Net deferred tax liabilities consist of the following components as of December 31, 2013 and 2012:
		2013			2012
	Deferred tax assets:
	NOL Carryover	$	18,500		$	14,100
	Allowance for Doubtful Accounts		--			--
	Related Party Accruals		--			--
	Deferred tax liabilities
	Depreciation		--			--
	Valuation allowance		(18,500	)		(14,100	)
	Net deferred tax asset	$	--		$	--
Income tax provision	'
	The income tax provision differs from the amount of income tax determined by applying the U.S. federal income tax rate to pretax income from continuing operations for the years ended December 31, 2013 and 2012 due to the following:
		2013			2012
	Book Income	$	(5,000	)	$	(5,200	)
	Depreciation		-			-
	Allowance for Doubtful Accounts		-			-
	Related Party Accruals		-			-
	Unrealized Loss		-			-
	Valuation allowance		5,000			5,200
		$	-		$	-

ORGANIZATION_AND_SUMMARY_OF_SI2

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)	12 Months Ended		271 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013
Notes to Financial Statements	'	'	'
Net (loss) available to Common shareholders	($33,346)	($34,184)	($123,125)
Weighted average shares	2,937,000	2,937,000	'
Basic and fully diluted loss per share (based on weighted average shares)	($0.01)	($0.01)	'

ORGANIZATION_AND_SUMMARY_OF_SI3

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narratives) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Notes to Financial Statements	'	'
Cash balance in excess of federally insured limits	$0	$0

GOING_CONCERN_Details_Narrativ

GOING CONCERN (Details Narrative) (USD $)	12 Months Ended		271 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013
Notes to Financial Statements	'	'	'
Net (loss)	($33,346)	($34,184)	($123,125)

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Deferred tax assets:	'	'
NOL Carryover	$18,500	$14,100
Allowance for Doubtful Accounts	'	'
Related Party Accruals	'	'
Deferred tax liabilities	'	'
Valuation allowance	-18,500	-14,100
Net deferred tax asset	'	'

INCOME_TAXES_Details1

INCOME TAXES (Details1) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Income Taxes Details1	'	'
Book Income	($5,000)	($5,200)
Depreciation	'	'
Allowance for Doubtful Accounts	'	'
Related Party Accruals	'	'
Unrealized Loss	'	'
Valuation allowance	5,000	5,200
Income tax provision	'	'

INCOME_TAXES_Details_Narrative

INCOME TAXES (Details Narratives) (USD $)	Dec. 31, 2013
Income Taxes Details Narratives	'
Net operating loss carryforwards	$123,000

LOANS_PAYABLE_Details_Narrativ

LOANS PAYABLE (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Notes to Financial Statements	'	'
Interest expense	$4,673	$2,156
Interest rate	8.00%	'