Hall Tees (HTEE) 10-K 15 Apr 14 2013 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2013	Mar. 31, 2014
Document And Entity Information	'	'
Entity Registrant Name	'Hall Tees, Inc.	'
Entity Central Index Key	'0001431499	'
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 Public Float	'	$7,755,400
Entity Common Stock, Shares Outstanding	'	7,755,400
Document Fiscal Period Focus	'FY	'
Document Fiscal Year Focus	'2013	'

Consolidated_Balance_Sheets_Un

Consolidated Balance Sheets (Unaudited) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Current Assets:	'	'
Cash and Cash Equivalents	$47,298	$98,435
Accounts Receivable, Net	47	1,799
Total Current Assets	47,345	100,234
Fixed Assets, Net	19,449	35,421
Deposits	108	0
TOTAL ASSETS	66,902	135,655
Current Liabilities:	'	'
Accounts Payable	10,850	8,283
Accrued Expenses	35,011	22,230
Amounts Due Shareholder	49,643	49,575
Current Portion of Capital Lease	'	0
Total Current Liabilities	95,504	80,088
Long Term Liabilities:	'	'
Capital Lease Obligation	0	0
Less: Current Potion	0	0
Total Long Term Liabilities	0	0
Total Liabilities	95,504	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	-426,302	-342,133
Stockholders' Equity	-28,602	55,567
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$66,902	$135,655

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Dec. 31, 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
Preferred stock, shares issued	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
Common stock, shares issued	7,755,400	7,755,400

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (Unaudited) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Income Statement [Abstract]	'	'
Revenue	$66,853	$71,288
Cost of Sales	16,172	26,155
Gross Profit	50,681	45,133
Operating Expenses:	'	'
Depreciation	15,972	20,125
Selling and Advertising Expenses	0	1,487
Other General Expenses	118,942	83,487
Total Operating Expenses	134,914	105,099
Net Operating Loss	-84,233	-59,966
Other Income:	'	'
Interest Income	-64	-186
Total Other Income	-64	-186
Net Loss Before Income Taxes	-84,169	-59,780
Net Loss	($84,169)	($59,780)
Earnings per Share, Basic and Diluted:	'	'
Weighted Average of Outstanding Shares	7,755,400	7,755,400
Income (Loss) for Common Stockholders	($0.01)	($0.01)

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (Unaudited) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
CASH FLOWS FROM OPERATING ACTIVITIES:	'	'
Net Loss	($84,169)	($59,780)
Adjustments to reconcile net loss to net cash used (provided) by operating activiites	'	'
Depreciation	15,972	20,125
Bad Debt Expense	0	1,487
Changes in assets and liabilities:	'	'
Accounts Receivable	1,725	-2,616
Other Assets	-108	0
Accounts Payable	2,567	7,176
Accrued Expenses	12,781	-13,887
Net Cash Provided (Used) by Operating Acticities	-51,205	-47,495
CASH FLOWS FROM INVESTING ACTIVITIES	'	'
Sale of Fixed Assets	0	4,569
Net Cash Provided (Used) by Investing Activities	0	4,569
CASH FLOWS FROM FINANCING ACTIVITIES	'	'
Capitalized Lease Payments	0	-5,844
(Payments) Borrowings: Shareholder Advances	68	6,099
Net Cash Provided by Financing Activities	68	255
NET INCREASE (DECREASE) IN CASH AND CASH EQUAVILENTS	-51,137	-42,691
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	98,435	141,106
CASH AND CASH EQUIVALENTS AT END OF PERIOD	$47,298	$98,435

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	-59,780
Stockholders' Equity at Dec. 31, 2012	'	'	'	55,567
Accumulated Deficit at Dec. 31, 2012	'	'	-342,133	-342,133
Ending balance, APIC at Dec. 31, 2012	'	389,945	'	'
Common stock, amount at Dec. 31, 2012	7,755	'	'	'
Common stock, shares outstanding at Dec. 31, 2012	7,755,400	'	'	7,755,400
Net Loss	'	'	-84,169	-84,169
Stockholders' Equity at Dec. 31, 2013	'	'	'	-28,602
Accumulated Deficit at Dec. 31, 2013	'	'	'	-426,302
Ending balance, APIC at Dec. 31, 2013	'	389,945	'	'
Common stock, amount at Dec. 31, 2013	$7,755	'	'	'
Common stock, shares outstanding at Dec. 31, 2013	7,755,400	'	'	7,755,400

NOTE_1_NATURE_OF_ACTIVITIES_AN

NOTE 1 NATURE OF ACTIVITIES AND SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]	'
NATURE OF ACTIVITIES AND SIGNIFICANT ACCOUNTING POLICIES	'
	NOTE 1 – 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.
	On September 13, 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.
	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 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.
	Basis of Presentation:
	The Company prepares its 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 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:
	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 $0 and $2,200 at December 31, 2013 and 2012, respectively. Write offs are recorded at a time when a customer receivable is deemed uncollectible.
	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 generally accepted accounting principles 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	12 Months Ended
	Dec. 31, 2013
Property, Plant and Equipment [Abstract]	'
FIXED ASSETS	'
	NOTE 2 – FIXED ASSETS
	Fixed assets at December 31, 2013 and 2012 are as follows:
		2013			2012
	Furniture & Equipment	$	80,747		$	88,051
	Capitalized Leases		29,220			29,220
	Gross Fixed Assets		109,967			117,271
	Less: Accumulated Depreciation		(90,518	)		(81,850	)
	Net Fixed Assets	$	19,449		$	35,421
	Depreciation expense for the years ended December 31, 2013 and 2012 was $15,972 and $20,125, respectively.

NOTE_3_CAPITALIZED_AND_OPERATI

NOTE 3 CAPITALIZED AND OPERATING LEASES	12 Months Ended
	Dec. 31, 2013
Leases [Abstract]	'
CAPITALIZED AND OPERATING LEASES	'
	NOTE 3 – OPERATING LEASES
	The Company leases a 1,000 square foot space on a month to month basis for $1,000 per month. Rent expense was $12,000 (see Note 6) for the years ended December 31, 2013 and 2012.

NOTE_4_COMMON_STOCK

NOTE 4 COMMON STOCK	12 Months Ended
	Dec. 31, 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 December 31, 2013 and December 31, 2012, 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 December 31, 2013 and December 31, 2012, there were 7,755,400 and 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	12 Months Ended
	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
INCOME TAXES	'
	NOTE 5 – INCOME TAXES
	The Company has adopted ASC 740-10 that 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 December 31, 2013 and 2012 consisted of the following:
	Deferred tax asset related to:	2013			2012
	Prior year	$	79,285		$	64,340
	Tax benefit for current year		21,042			14,945
	Total deferred tax asset		100,327			79,285
	Less: valuation allowance		(100,327	)		(79,285	)
	Net deferred tax asset	$	__		$	__
	The net deferred tax asset generated primarily by the Company’s net operating loss carry-forward has been fully reserved. The cumulative net operating loss carry-forward is approximately $426,302 at December 31, 2013, and will expire in through 2032.
	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 are attributable to the valuation allowance.
	The realization of deferred tax benefits is contingent upon future earnings, therefore, is fully reserved at December 31, 2013.
	Upon adoption of ASC 740-10, the Company had no gross unrecognized tax benefits that, if recognized, would favorably affect the effective income tax rate in future periods. The Company has not accrued any additional interest or penalties as a result of the adoption of ASC 740-10.
	The Company recognizes interest and penalties related to unrecognized tax benefits in general and administrative expense. During the year ended December 31, 2013, the Company recognized no interest and penalties.

NOTE_6_RELATED_PARTY_TRANSACTI

NOTE 6 RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2013
Related Party Transactions [Abstract]	'
RELATED PARTY TRANSACTIONS	'
	NOTE 6 – RELATED PARTY TRANSACTIONS
	The President, also a Stockholder of the Company, has advanced the Company $49,643 and $49,575 as of December 31, 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 and ending December 31, 2013, the President provides general management services to the Company up to $4,000 per month.  Payroll expense incurred under this contract totaled approximately $24,720 and $0 for the years ended December 31, 2013 and 2012, respectively.
	The Company pays rent of $1,000 per month to the President for warehouse facilities. Total charges were $12,000 in 2013 and 2012.

NOTE_7_FINANCIAL_CONDITION_AND

NOTE 7 FINANCIAL CONDITION AND GOING CONCERN	12 Months Ended
	Dec. 31, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
FINANCIAL CONDITION AND GOING CONCERN	'
	NOTE 7– FINANCIAL CONDITION AND GOING CONCERN
	The Company has minimal operations and has negative working capital of approximately $48,000 as of December 31, 2013. Because of this low level of working capital and limited operating history and limited operations, the Company may require additional working capital to survive. The Company raised additional working capital through a private placement and intends to raise additional working capital either through further private placements or bank loans or sale of common stock. There are no assurances that the Company will be able to do 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	12 Months Ended
	Dec. 31, 2013
Risks and Uncertainties [Abstract]	'
REVENUE CONCENTRATION	'
	NOTE 8 – REVENUE CONCENTRATION
	The Company’s five largest customers account for 86% ($57,636) of the 2013 year-to-date revenues. The table below discloses the largest customers 2013 versus 2012 for the year ended December 31, 2013 and 2012 (note: comparison of largest customers year-over-year).
		YTD 2013 Sales		YTD 2012 Sales
	TOP 5 customer	$	%	$	%
	Cust 1	36,341	54%	19,421	27%
	Cust 2	18,423	28%	18,870	27%
	Cust 3	1,020	2%	15,682	22%
	Cust 4	963	1%	3,302	5%
	Cust 5	889	1%	2,305	3%
	Other	9,217	14%	11,708	16%
	TOTAL	66,853	100%	71,288	100%

NOTE_1_NATURE_OF_ACTIVITIES_AN1

NOTE 1 NATURE OF ACTIVITIES AND SIGNIFICANT ACCOUNTING POLICIES (Policies)	24 Months Ended
	Dec. 31, 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)	12 Months Ended
	Dec. 31, 2013
Property, Plant and Equipment [Abstract]	'
FIXED ASSETS	'
		2013			2012
	Furniture & Equipment	$	80,747		$	88,051
	Capitalized Leases		29,220			29,220
	Gross Fixed Assets		109,967			117,271
	Less: Accumulated Depreciation		(90,518	)		(81,850	)
	Net Fixed Assets	$	19,449		$	35,421

NOTE_5_INCOME_TAXES_Tables

NOTE 5 INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
Income Tax, Deferred Taxes	'
	Deferred tax asset related to:	2013			2012
	Prior year	$	79,285		$	64,340
	Tax benefit for current year		21,042			14,945
	Total deferred tax asset		100,327			79,285
	Less: valuation allowance		(100,327	)		(79,285	)
	Net deferred tax asset	$	__		$	__

NOTE_8_REVENUE_CONCENTRATION_T

NOTE 8 REVENUE CONCENTRATION (Tables)	24 Months Ended
	Dec. 31, 2013
Risks and Uncertainties [Abstract]	'
Customers, Revenue	'
	Top 5 Customers – Sales $	YTD 2013	YTD 2012
	Customer 1	36,341	19,421
	Customer 2	18,423	18,870
	Customer 3	1,020	15,682
	Customer 4	963	3,302
	Customer 5	889	2,305
	Other	9,217	11,708
	TOTAL	66,853	71,288
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 $)	Dec. 31, 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 $)	Dec. 31, 2013	Dec. 31, 2012
Notes to Financial Statements	'	'
Furniture & Equipment	$80,747	$88,051
Capitalized Leases	29,220	29,220
Gross Fixed Assets	109,967	117,271
Less: Accumulated Depreciation	-90,518	-81,850
Net Fixed Assets	$19,449	$35,421

NOTE_2_FIXED_ASSETS_Details_Na

NOTE 2 FIXED ASSETS (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Notes to Financial Statements	'	'
Depreciation Expense	$15,972	$20,125

NOTE_3_CAPITALIZED_AND_OPERATI1

NOTE 3 CAPITALIZED AND OPERATING LEASES (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Notes to Financial Statements	'	'
Capital Lease Obligation - Current	'	$0
Rent Expense	$12,000	$12,000

NOTE_4_EQUITY_Details_Narrativ

NOTE 4 EQUITY (Details Narrative) (USD $)	Dec. 31, 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 $)	9 Months Ended	12 Months Ended
	Sep. 30, 2012	Dec. 31, 2013
Notes to Financial Statements	'	'
Prior year deferred tax asset	$64,340	$79,285
Tax benefit for the year	14,945	21,042
Total deferred tax asset	79,285	100,327
Less: Valuation Allowance	-79,285	-100,327
Net Deferred Tax Asset	$0	$0

NOTE_5_INCOME_TAXES_Details_Na

NOTE 5 INCOME TAXES (Details Narrative) (USD $)	Dec. 31, 2013
Notes to Financial Statements	'
Operating Loss Carryforward	$426,302

NOTE_6_RELATED_PARTY_TRANSACTI1

NOTE 6 RELATED PARTY TRANSACTIONS (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Notes to Financial Statements	'	'
Amounts Due Shareholder	$49,643	$49,575
President Payroll Expense	24,720	0
Rent Expense	$12,000	$12,000

NOTE_7_FINANCIAL_CONDITION_AND1

NOTE 7 FINANCIAL CONDITION AND GOING CONCERN (Details Narrative) (USD $)	Dec. 31, 2013
Notes to Financial Statements	'
Working Capital	($48,000)

NOTE_8_REVENUE_CONCENTRATION_C

NOTE 8 REVENUE CONCENTRATION - Customers, Revenue (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Notes to Financial Statements	'	'
Customer 1	$36,341	$19,421
Customer 2	18,423	18,870
Customer 3	1,020	15,682
Customer 4	963	3,302
Customer 5	889	2,305
Other	9,217	11,708
TOTAL	$66,853	$71,288

NOTE_8_REVENUE_CONCENTRATION_C1

NOTE 8 REVENUE CONCENTRATION - Customers, Percent of Sales (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Notes to Financial Statements	'	'
Customer 1	$54	$27
Customer 2	28	27
Customer 3	2	22
Customer 4	1	5
Customer 5	1	3
Other	14	16
TOTAL	$100	$100

NOTE_8_REVENUE_CONCENTRATION_D

NOTE 8 REVENUE CONCENTRATION (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
Top 3 customers, percent of sales	'86
Top 3 Customers, Revenue	$57,636