Hall Tees (HTEE) 10-Q 19 Nov 13 2013 Q2 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	9 Months Ended
	Sep. 30, 2013	Nov. 18, 2013
Document And Entity Information	'	'
Entity Registrant Name	'Hall Tees, Inc.	'
Entity Central Index Key	'0001431499	'
Document Type	'10-Q	'
Document Period End Date	30-Jun-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 Public Float	'	$7,755,400
Entity Common Stock, Shares Outstanding	'	7,755,400
Document Fiscal Period Focus	'Q2	'
Document Fiscal Year Focus	'2013	'

Consolidated_Balance_Sheets_Un

Consolidated Balance Sheets (Unaudited) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Current Assets:	'	'
Cash and Cash Equivalents	$62,549	$98,435
Accounts Receivable, Net	0	1,799
Inventory	0	0
Total Current Assets	62,549	100,234
Fixed Assets, Net	23,290	35,421
TOTAL ASSETS	85,839	135,655
Current Liabilities:	'	'
Accounts Payable	12,583	8,283
Accrued Expenses	32,098	22,230
Amounts Due Shareholder	49,643	49,575
Current Portion of Capital Lease	'	0
Total Current Liabilities	94,324	80,088
Long Term Liabilities:	'	'
Capital Lease Obligation	0	0
Less: Current Potion	0	0
Total Long Term Liabilities	0	0
Total Liabilities	94,324	80,088
Stockholders' Equity:	'	'
Preferred Stock, $0.001 par value, 25,000,000 shares authorized, 0 and 0 shares issued and outstanding	0	0
Common Stock, $0.001 par value, 50,000,000 shares authorized, 7,755,400 and 7,755,400 shares issued and outstanding, respectively	7,755	7,755
Additional Paid In Capital	389,945	389,945
Accumulated Deficit	-406,185	-342,133
Stockholders' Equity	-8,485	55,567
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$85,839	$135,655

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Statement of Financial Position [Abstract]	'	'
Preferred stock, par or stated value	$0.00	$0.00
Preferred stock, shares authorized	25,000,000	25,000,000
Preferred stock, shares outstanding	0	0
Common stock, par value	$0.00	$0.00
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares outstanding	7,755,400	7,755,400

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (Unaudited) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Income Statement [Abstract]	'	'	'	'
Revenue	$21,297	$28,400	$50,353	$53,505
Cost of Sales	4,417	14,206	12,176	24,835
Gross Profit	17,510	14,194	38,177	28,670
Operating Expenses:	'	'	'	'
Depreciation	3,641	5,110	12,131	15,446
Selling and Advertising Expenses	0	890	0	1,406
Other General Expenses	27,942	21,980	90,153	60,649
Total Operating Expenses	31,583	27,980	102,284	77,501
Net Operating Loss	-14,073	-13,786	-64,107	-48,831
Other Income:	'	'	'	'
Interest Income	13	47	55	150
Total Other Income	13	47	55	150
Net Loss Before Income Taxes	-14,060	-13,739	-64,052	-48,681
Provision for Income Tax (Expense) Benefit	0	0	0	0
Net Loss	($14,060)	($13,739)	($64,052)	($48,681)
Earnings per Share, Basic and Diluted:	'	'	'	'
Weighted Average of Outstanding Shares	7,755,400	7,755,400	7,755,400	7,755,400
Income (Loss) for Common Stockholders	$0	$0	($0.01)	($0.01)

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (Unaudited) (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
CASH FLOWS FROM OPERATING ACTIVITIES:	'	'
Net Loss	($64,052)	($48,681)
Adjustments to reconcile net loss to net cash used (provided) by operating activiites	'	'
Depreciation	12,131	15,446
Bad Debt Expense	0	1,406
Changes in assets and liabilities:	'	'
Accounts Receivable	1,799	-989
Accounts Payable	4,300	-1,107
Accrued Expenses	9,868	-11,359
Net Cash Provided (Used) by Operating Acticities	-35,954	-45,284
CASH FLOWS FROM INVESTING ACTIVITIES	'	'
Sale of Fixed Assets	'	4,568
Net Cash Provided (Used) by Investing Activities	0	4,568
CASH FLOWS FROM FINANCING ACTIVITIES	'	'
Capitalized Lease Payments	0	-4,383
(Payments) Borrowings: Shareholder Advances	68	4,099
Net Cash Provided by Financing Activities	68	-284
NET INCREASE (DECREASE) IN CASH AND CASH EQUAVILENTS	-35,886	-41,000
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	98,435	141,106
CASH AND CASH EQUIVALENTS AT END OF PERIOD	$62,549	$100,106

Consolidated_Statement_of_Shar

Consolidated Statement of Shareholders Equity (USD $)	Common Stock	Additional Paid-In Capital	Retained Earnings / Accumulated Deficit	Total
Begining balance, APIC at Dec. 31, 2011	'	$389,945	'	'
Begining Balance, Accumulated Deficit at Dec. 31, 2011	'	'	-282,353	'
Begining balance, amount at Dec. 31, 2011	7,755	'	'	'
Begining balance, shares at Dec. 31, 2011	7,755,400	'	'	'
Net Loss	'	'	-59,780	'
Ending balance, APIC at Dec. 31, 2012	'	389,945	'	'
Accumulated Deficit at Dec. 31, 2012	'	'	-342,133	-342,133
Common stock, amount at Dec. 31, 2012	7,755	'	'	'
Common stock, shares outstanding at Dec. 31, 2012	7,755,400	'	'	7,755,400
Begining balance, stockholders' equity at Dec. 31, 2012	'	'	'	55,567
Net Loss	'	'	-64,052	-64,052
Stockholders' Equity at Sep. 30, 2013	'	'	'	-8,485
Accumulated Deficit at Sep. 30, 2013	'	'	-406,185	-406,185
Ending balance, APIC at Sep. 30, 2013	'	389,945	'	'
Common stock, amount at Sep. 30, 2013	$7,755	'	'	'
Common stock, shares outstanding at Sep. 30, 2013	7,755,400	'	'	7,755,400

NOTE_1_NATURE_OF_ACTIVITIES_AN

NOTE 1 NATURE OF ACTIVITIES AND SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
NATURE OF ACTIVITIES AND SIGNIFICANT ACCOUNTING POLICIES	'
	Nature of Activities, History and Organization:
	Hall Tees, Inc. (The “Company”) operates as a printer and silk screener.  The Company is located in Rowlett, Texas and was incorporated on September 13, 2007 under the laws of the State of Nevada.
	Hall Tees, Inc., is the parent company of Hall Tees & Promotions, L.L.C., (“Hall Tees Texas”), a company incorporated under the laws of the State of Texas. Hall Tees Texas was established in 2007 and for the past fifteen months has been operating a single facility in Texas.
	On September 12, 2007, Hall Tees, Inc. ("Hall Tees Nevada"), a private holding company established under the laws of Nevada, was formed in order to acquire 100% of the outstanding membership interests of Hall Tees Texas.  On September 15, 2007, Hall Tees Nevada issued 7,000,000 shares of common stock in exchange for a 100% equity interest in Hall Tees Texas.  As a result of the share exchange, Hall Tees Texas became the wholly owned subsidiary of Hall Tees Nevada.  As a result, the members of Hall Tees Texas owned a majority of the voting stock of Hall Tees Nevada.  The transaction was regarded as a reverse merger whereby Hall Tees Texas was considered to be the accounting acquirer as its members retained control of Hall Tees Nevada after the exchange, although Hall Tees Nevada is the legal parent company.  The share exchange was treated as a recapitalization of Hall Tees Nevada.  As such, Hall Tees Texas (and its historical financial statements) is the continuing entity for financial reporting purposes. The financial statements have been prepared as if Hall Tees Nevada had always been the reporting company and, on the share exchange date, changed its name and reorganized its capital stock.
	Change of Domicile: In May the Company filed a Form S-4 with the US Securities & Exchange Commission (SEC) to effectuate the redomiciling of its charter from Nevada to the British Virgin Islands through the merger of Hall Tees, Inc. with Studio 82, a British Virgin Islands company. Studio 82 has no assets and liabilities and the redomiciling will have a negligible effect on the financial condition of the company.  The SEC has submitted comments and is continuing its review. As of the date of this filing a Form S-4/A has been prepared and will be filed soon.
	Unaudited Interim Consolidated Financial Statements:
	The accompanying unaudited interim consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States and applicable Securities and Exchange Commission (“SEC”) regulations for interim financial information. These consolidated financial statements are unaudited and, in the opinion of management, include all adjustments (consisting of normal recurring accruals) necessary to present fairly the balance sheets, statements of operations and statements of cash flows for the periods presented in accordance with accounting principles generally accepted in the United States. Certain information and footnote disclosures normally included in the consolidated financial statements prepared in accordance with accounting principles generally accepted in the United States have been condensed or omitted pursuant to SEC rules and regulations. It is presumed that users of this interim financial information have read or have access to the audited financial statements and footnote disclosure for the preceding fiscal year contained in the Company’s Annual Report on Form 10-K filed with the SEC on April 16, 2013. Operating results for the interim periods presented are not necessarily indicative of the results that may be expected for the year ending December 31, 2013.
	Significant Accounting Policies:
	The Company’s management selects accounting principles generally accepted in the United States of America and adopts methods for their application.  The application of accounting principles requires the estimating, matching and timing of revenue and expense.  Below is a summary of certain significant accounting policies selected by management.
	The condensed consolidated financial statements and notes are representations of the Company’s management which is responsible for their integrity and objectivity. Management further acknowledges that it is solely responsible for adopting sound accounting practices, establishing and maintaining a system of internal accounting control and preventing and detecting fraud.  The Company's system of internal  accounting control is designed to assure, among other items, that  1) recorded  transactions  are valid;  2) valid  transactions  are recorded;  and  3) transactions  are  recorded in the proper  period in a timely  manner to produce financial  statements which present fairly the financial  condition,  results of operations  and cash  flows of the  Company  for the  respective  periods  being presented.
	Management believes that all adjustments necessary for a fair statement of the results of the six months ended September 30, 2013 and 2012 have been made.
	Basis of Presentation:
	The Company prepares its consolidated financial statements on the accrual basis of accounting.  All intercompany balances and transactions are eliminated.  The Company’s subsidiaries are consolidated with the parent company.
	Cash and Cash Equivalents:
	All highly liquid investments with original maturities of six months or less are included in cash and cash equivalents.  All deposits are maintained in FDIC insured depository accounts in local financial institutions and balances are insured up to $250,000.
	Fair Value of Financial Instruments:
	The carrying amounts of cash, cash equivalents, accounts receivable, capital leases, accounts payable and notes payable approximate their fair values due to the short-term maturities of these instruments.
	Accounts Receivable:
	Accounts receivable are carried at their face amount, less an allowance for doubtful accounts.  On a periodic basis, the Company evaluates accounts receivable and establishes the allowance for doubtful accounts based on a combination of specific customer circumstances and credit conditions, based on a history of write offs and collections.  The Company’s policy is generally not to charge interest on trade receivables after the invoice becomes past due.  A receivable is considered past due if payments have not been received within agreed upon invoice terms.   The Company provides an allowance for all receivables that are greater than 90 days old. Allowances for Doubtful Accounts totaled $2,200 and $2,200 at September 30, 2013 and December 31, 2012 respectively.  Write offs are recorded at a time when a customer receivable is deemed uncollectible. During the six months ended June 30, 2013 the Company had no write-offs.
	Fixed Assets:
	Fixed assets are stated at cost if purchased, or at fair value in a nonmonetary exchange, less accumulated depreciation.  Major renewals and improvements are capitalized; minor replacements, maintenance and repairs are charged to current operations. Depreciation is computed by applying the straight-line method over the estimated useful lives which are generally three to seven years.  Leases that meet the requirements of ASC 840-10, are capitalized and included in fixed assets.
	Revenue Recognition:
	The Company recognizes revenue in accordance with ASC 605-10. Revenue will be recognized only when all of the following criteria have been met:
		·	Persuasive evidence of an arrangement exists;
		·	Ownership and all risks of loss have been transferred to buyer, which is generally upon shipment or at the time the service is provided;
		·	The price is fixed and determinable; and
		·	Collectability is reasonably assured.
	Earnings per Share:
	Earnings per share (basic) is calculated by dividing the net income (loss) by the weighted average number of common shares outstanding for the period covered.  As the Company has no potentially dilutive securities, fully diluted earnings per share is identical to earnings per share (basic).
	Income Taxes:
	Income from the corporation is taxed at regular corporate rates per the Internal Revenue Code.  There are no provisions for current taxes due to net available operating losses.
	Recent Accounting Pronouncements:
	The Company does not expect the adoption of recently issued accounting pronouncements to have a significant impact on the Company’s results of operations, financial position or cash flow.
	Estimates:
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect certain reported amounts and disclosures.  Accordingly, actual results could differ from those estimates.

NOTE_2_FIXED_ASSETS

NOTE 2 FIXED ASSETS	9 Months Ended
	Sep. 30, 2013
Property, Plant and Equipment [Abstract]	'
FIXED ASSETS	'
	Fixed assets at September 30, 2013 and December 31, 2012 are as follows:
		2013			2012
	Furniture & Equipment	$	95,086		$	95,086
	Capitalized Leases		29,220			29,220
	Gross Fixed Assets		124,306			124,306
	Less: Accumulated Depreciation		(101,016	)		(88,885	)
	Net Fixed Assets	$	23,290		$	35,421
	Depreciation expense for the three months ended September 30, 2013 and 2012 was $3,641 and 5,110, respectively. Depreciation expense for the nine months ended September 30, 2013 and 2012 was $12,131 and $15,446, respectively.

NOTE_3_CAPITALIZED_AND_OPERATI

NOTE 3 CAPITALIZED AND OPERATING LEASES	9 Months Ended
	Sep. 30, 2013
Leases [Abstract]	'
CAPITALIZED AND OPERATING LEASES	'
	The Company leases a 1,200 square foot space from the President on a month to month basis for $1,000 per month. Rent expense was $3,000 and $9,000 for the three and nine month periods ended September 30, 2013 and 2012, respectively.

NOTE_4_EQUITY

NOTE 4 EQUITY	9 Months Ended
	Sep. 30, 2013
Equity [Abstract]	'
EQUITY	'
	The Company is authorized to issue 25,000,000 preferred shares at a par value of $0.001 per share. These shares have full voting rights.  At September 30, 2013 and December 31, 2021, there were zero shares outstanding.
	The Company is authorized to issue 50,000,000 common shares at a par value of $0.001 per share. These shares have full voting rights.  At September 30, 2013 and December 31, 2012, there were 7,755,400 shares outstanding respectively.
	The Company does not have any stock option plans or warrants.

NOTE_5_INCOME_TAXES

NOTE 5 INCOME TAXES	9 Months Ended
	Sep. 30, 2013
Income Tax Disclosure [Abstract]	'
INCOME TAXES	'
	The Company has adopted ASC 740, which requires the use of the liability method in the computation of income tax expense and the current and deferred income taxes payable (deferred tax liability) or benefit (deferred tax asset).   Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be.
	Deferred tax assets at September 30, 2013 and December 31, 2012 consisted of the following:
		2013			2012
	Deferred Tax Asset	$	95,285		$	79,285
	Less: Valuation Allowance		(95,285	)		(79,285	)
	Net Deferred Tax Asset	$	0		$	0
	The net deferred tax asset generated primarily by the Company’s net operating loss carryforward has been fully reserved. The cumulative net operating loss carry-forward is approximately $406,185 at September 30, 2013 and $342,133 at December 31, 2012, and will expire in 2025 through 2031.
	The difference in the income tax benefit not shown in the consolidated statements of operations and the amount that would result if the U.S. Federal statutory rate of 25% were applied to pre-tax loss for 2013 and 2012 is attributable to the valuation allowance.
	The realization of deferred tax benefits is contingent upon future earnings, therefore, is fully reserved at September 30, 2013 and December 31, 2012.
	The Company recognizes interest and penalties related to unrecognized tax benefits in general and administrative expense. During the nine months ended September 30, 2013 and the year ended December 31, 2012 the Company recognized no interest and penalties.

NOTE_6_RELATED_PARTY_TRANSACTI

NOTE 6 RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2013
Related Party Transactions [Abstract]	'
RELATED PARTY TRANSACTIONS	'
	The President and a Stockholder of the Company has advanced the Company $49,643 and $49,575 as of September 30, 2013 and December 31, 2012, respectively, for working capital. No interest is paid on this advance.
	Under a contract with the Company beginning November 6, 2007, originally expiring December 31, 2012 and updated to end December 31, 2013, the President provides general management services to the Company for up to $4,000 per month.  Payroll expense incurred under this contract totaled approximately $20,220 and $0 for the nine months ended September 30, 2013 and 2012, respectively.
	The Company pays rent of $1,000 per month to the President for warehouse facilities.  Total charges were $9,000 in each of the nine months ended September 30, 2013 and 2012.
	Yorkdale Capital, LLC advises and assists the President with many aspects related to the regulatory filings including assistance with the consolidation of financial statements for audit. Yorkdale Capital, LLC or its principals are shareholders and invoice the company reasonable fees for accounting, general consulting and administrative services. The accounts payable balance at September 30, 2013 was $9,250 and at December 31, 2012 was $7,000.

NOTE_7_FINANCIAL_CONDITION_AND

NOTE 7 FINANCIAL CONDITION AND GOING CONCERN	9 Months Ended
	Sep. 30, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
FINANCIAL CONDITION AND GOING CONCERN	'
	The Company has minimal operations and has negative working capital of $31,775 at September 30, 2013 and positive working capital of $20,146 as of December 31, 2012. Due to the limited operating history and limited operations, the Company may require additional working capital to survive. If the funds the Company has are not sufficient it will also consider bank loans or additional shareholder loans. There are no assurances that the Company will be able to obtain any of these. No assurance can be given that additional financing will be available, or if available, will be on terms acceptable to the Company. If adequate working capital cannot be generated, the Company may not be able to continue its operations.
	These conditions raise substantial doubt about the Company’s ability to continue as a going concern. The financial statements do not include any adjustments relating to the recoverability and classification of asset carrying amounts or the amount and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

NOTE_8_REVENUE_CONCENTRATION

NOTE 8 REVENUE CONCENTRATION	9 Months Ended
	Sep. 30, 2013
Risks and Uncertainties [Abstract]	'
REVENUE CONCENTRATION	'
	The Company’s three largest customers account for 85% ($25,488) of the 2013 year-to-date revenues. The table below discloses the largest customers 2013 versus 2012 for the nine months ended September 30, 2013 and 2012 (note: comparison of largest customers year-over-year).
		YTD 2013 Sales		YTD 2012 Sales
	TOP 5 customer	$	%	$	%
	Cust 1	29,200	58%	15,682	29%
	Cust 2	12,757	25%	13,671	26%
	Cust 3	1,020	2%	7,207	13%
	Cust 4	963	2%	2,305	4%
	Cust 5	889	2%	1,456	3%
	Other	5,524	11%	13,184	25%
	TOTAL	50,353	100%	53,505	100%

NOTE_1_NATURE_OF_ACTIVITIES_AN1

NOTE 1 NATURE OF ACTIVITIES AND SIGNIFICANT ACCOUNTING POLICIES (Policies)	21 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
Significant Accounting Policies:	'
	Significant Accounting Policies:
	The Company’s management selects accounting principles generally accepted in the United States of America and adopts methods for their application.  The application of accounting principles requires the estimating, matching and timing of revenue and expense.  Below is a summary of certain significant accounting policies selected by management.
	The consolidated financial statements and notes are representations of the Company’s management which is responsible for their integrity and objectivity. Management further acknowledges that it is solely responsible for adopting sound accounting practices, establishing and maintaining a system of internal accounting control and preventing and detecting fraud.  The Company's system of internal  accounting control is designed to assure, among other items, that  1) recorded  transactions  are valid;  2) valid  transactions  are recorded;  and  3) transactions  are  recorded in the proper  period in a timely  manner to produce financial  statements which present fairly the financial  condition,  results of operations  and cash  flows of the  Company  for the  respective  periods  being presented.
	Management believes that all adjustments necessary for a fair statement of the results of the six months ended June 30, 2012 and 2011 have been made.
	Basis of Presentation:
	The Company prepares its consolidated financial statements on the accrual basis of accounting.  All intercompany balances and transactions are eliminated.  The Company’s subsidiaries are consolidated with the parent company.
Cash and Cash Equivalents:	'
	Cash and Cash Equivalents:
	All highly liquid investments with original maturities of three months or less are included in cash and cash equivalents.  All deposits are maintained in FDIC insured depository accounts in local financial institutions and balances are insured up to $250,000.
Fair Value of Financial Instruments:	'
	Fair Value of Financial Instruments:
	The carrying amounts of cash, cash equivalents, accounts receivable, capital leases, accounts payable and notes payable approximate their fair values due to the short-term maturities of these instruments.
Accounts Receivable:	'
	Accounts Receivable:
	Accounts receivable are carried at their face amount, less an allowance for doubtful accounts.  On a periodic basis, the Company evaluates accounts receivable and establishes the allowance for doubtful accounts based on a combination of specific customer circumstances and credit conditions, based on a history of write offs and collections.  The Company’s policy is generally not to charge interest on trade receivables after the invoice becomes past due.  A receivable is considered past due if payments have not been received within agreed upon invoice terms.   The Company provides an allowance for all receivables that are greater than 90 days old. Allowances for Doubtful Accounts totaled $3,000 and $4,780 at June 30, 2012 and December 31, 2011 respectively.  Write offs are recorded at a time when a customer receivable is deemed uncollectible and during the quarter ended March 31, 2012 the Company wrote-off $2,295.
Fixed Assets:	'
	Fixed Assets:
	Fixed assets are stated at cost if purchased, or at fair value in a nonmonetary exchange, less accumulated depreciation.  Major renewals and improvements are capitalized; minor replacements, maintenance and repairs are charged to current operations. Depreciation is computed by applying the straight-line method over the estimated useful lives which are generally three to seven years.  Leases that meet the requirements of ASC 840-10, are capitalized and included in fixed assets.
Revenue Recognition:	'
	Revenue Recognition:
	The Company recognizes revenue in accordance with ASC 605-10, "Revenue Recognition in Financial Statements," Revenue will be recognized only when all of the following criteria have been met:
		·	Persuasive evidence of an arrangement exists;
		·	Ownership and all risks of loss have been transferred to buyer, which is generally upon shipment or at the time the service is provided;
		·	The price is fixed and determinable; and
		·	Collectability is reasonably assured.
Earnings per Share	'
	Earnings per Share:
	Earnings per share (basic) is calculated by dividing the net income (loss) by the weighted average number of common shares outstanding for the period covered.  As the Company has no potentially dilutive securities, fully diluted earnings per share is identical to earnings per share (basic).
Income Taxes:	'
	Income Taxes:
	Income from the corporation is taxed at regular corporate rates per the Internal Revenue Code.  There are no provisions for current taxes due to net available operating losses.
Recent Accounting Pronouncements:	'
	Recent Accounting Pronouncements:
	The Company does not expect the adoption of recently issued accounting pronouncements to have a significant impact on the Company’s results of operations, financial position or cash flow.
Estimates:	'
	Estimates:
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect certain reported amounts and disclosures.  Accordingly, actual results could differ from those estimates.

NOTE_2_FIXED_ASSETS_Tables

NOTE 2 FIXED ASSETS (Tables)	9 Months Ended
	Sep. 30, 2013
Property, Plant and Equipment [Abstract]	'
FIXED ASSETS	'
		2013			2012
	Furniture & Equipment	$	95,086		$	95,086
	Capitalized Leases		29,220			29,220
	Gross Fixed Assets		124,306			124,306
	Less: Accumulated Depreciation		(101,016	)		(88,885	)
	Net Fixed Assets	$	23,290		$	35,421

NOTE_5_INCOME_TAXES_Tables

NOTE 5 INCOME TAXES (Tables)	9 Months Ended
	Sep. 30, 2013
Income Tax Disclosure [Abstract]	'
Income Tax, Deferred Taxes	'
		2013			2012
	Deferred Tax Asset	$	95,285		$	79,285
	Less: Valuation Allowance		(95,285	)		(79,285	)
	Net Deferred Tax Asset	$	0		$	0

NOTE_8_REVENUE_CONCENTRATION_T

NOTE 8 REVENUE CONCENTRATION (Tables)	21 Months Ended
	Sep. 30, 2013
Risks and Uncertainties [Abstract]	'
Customers, Revenue	'
	Top 5 Customers – Sales $	YTD 2013	YTD 2012
	Customer 1	29,200	15,682
	Customer 2	12,757	13,671
	Customer 3	1,020	7,207
	Customer 4	963	2,305
	Customer 5	889	1,456
	Other	5,524	13,184
	TOTAL	50,353	53,505
Customers, Percent of Sales	'
	Top 5 Customers – Sales %	YTD 2013	YTD 2012
	Customer 1	58	29
	Customer 2	25	26
	Customer 3	2	13
	Customer 4	2	4
	Customer 5	2	3
	Other	11	25
	TOTAL	100	100

NOTE_1_NATURE_OF_ACTIVITIES_AN2

NOTE 1 NATURE OF ACTIVITIES AND SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) (USD $)	Sep. 30, 2013	Sep. 30, 2012
Notes to Financial Statements	'	'
Allowance for Doubtful Accounts	$2,200	$2,200

NOTE_2_FIXED_ASSETS_FIXED_ASSE

NOTE 2 FIXED ASSETS - FIXED ASSETS (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Notes to Financial Statements	'	'
Furniture & Equipment	$95,086	$95,086
Capitalized Leases	29,220	29,220
Gross Fixed Assets	124,306	124,306
Less: Accumulated Depreciation	-101,016	-88,885
Net Fixed Assets	$23,290	$35,421

NOTE_2_FIXED_ASSETS_Details_Na

NOTE 2 FIXED ASSETS (Details Narrative) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Notes to Financial Statements	'	'	'	'
Depreciation Expense	$3,641	$5,110	$12,131	$15,446

NOTE_3_CAPITALIZED_AND_OPERATI1

NOTE 3 CAPITALIZED AND OPERATING LEASES (Details Narrative) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Notes to Financial Statements	'	'	'	'	'
Capital Lease Obligation - Current	'	'	'	'	$0
Rent Expense	$3,000	$3,000	$9,000	$9,000	'

NOTE_4_EQUITY_Details_Narrativ

NOTE 4 EQUITY (Details Narrative) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Notes to Financial Statements	'	'
Preferred stock, par or stated value	$0.00	$0.00
Preferred stock, shares authorized	25,000,000	25,000,000
Preferred stock, shares outstanding	0	0
Common stock, par value	$0.00	$0.00
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares outstanding	7,755,400	7,755,400

NOTE_5_INCOME_TAXES_Income_Tax

NOTE 5 INCOME TAXES - Income Tax, Deferred Taxes (Details) (USD $)	Sep. 30, 2013	Sep. 30, 2012
Notes to Financial Statements	'	'
Prior year deferred tax asset	$95,285	$79,285
Total deferred tax asset	95,285	79,285
Less: Valuation Allowance	-95,285	-79,285
Net Deferred Tax Asset	$0	$0

NOTE_5_INCOME_TAXES_Details_Na

NOTE 5 INCOME TAXES (Details Narrative) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Notes to Financial Statements	'	'
Operating Loss Carryforward	$406,185	$342,133

NOTE_6_RELATED_PARTY_TRANSACTI1

NOTE 6 RELATED PARTY TRANSACTIONS (Details Narrative) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Notes to Financial Statements	'	'	'	'	'
Amounts Due Shareholder	$49,643	'	$49,643	'	$49,575
President Payroll Expense	'	'	20,220	0	'
Rent Expense	3,000	3,000	9,000	9,000	'
Payables	$9,250	'	$9,250	'	$7,000

NOTE_7_FINANCIAL_CONDITION_AND1

NOTE 7 FINANCIAL CONDITION AND GOING CONCERN (Details Narrative) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Notes to Financial Statements	'	'
Working Capital	($31,775)	$20,146

NOTE_8_REVENUE_CONCENTRATION_C

NOTE 8 REVENUE CONCENTRATION - Customers, Revenue (Details) (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Notes to Financial Statements	'	'
Customer 1	$29,200	$15,682
Customer 2	12,757	13,671
Customer 3	1,020	7,207
Customer 4	963	2,305
Customer 5	889	1,456
Other	5,524	13,184
TOTAL	$50,353	$53,505

NOTE_8_REVENUE_CONCENTRATION_C1

NOTE 8 REVENUE CONCENTRATION - Customers, Percent of Sales (Details) (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Notes to Financial Statements	'	'
Customer 1	$58	$29
Customer 2	25	26
Customer 3	2	13
Customer 4	2	4
Customer 5	2	3
Other	11	25
TOTAL	$100	$100

NOTE_8_REVENUE_CONCENTRATION_D

NOTE 8 REVENUE CONCENTRATION (Details Narrative) (USD $)	9 Months Ended
	Sep. 30, 2013
Notes to Financial Statements	'
Top 3 customers, percent of sales	'90
Top 3 Customers, Revenue	$25,488