Vegalab (VEGL) 10-K 31 Mar 15 2014 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2014	Mar. 31, 2015	Jun. 30, 2014
Document and Entity Information
Entity Registrant Name	HPC Acquisitions, Inc.
Entity Trading Symbol	HPCA
Document Type	10-K
Document Period End Date	31-Dec-14
Amendment Flag	FALSE
Entity Central Index Key	1435224
Current Fiscal Year End Date	-19
Entity Common Stock, Shares Outstanding		6,989,000
Entity Public Float			$39,560
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	FY

BALANCE_SHEETS

BALANCE SHEETS (USD $)	Dec. 31, 2014	Dec. 31, 2013
Current Assets
Cash and cash equivalents	$34,330	$51
Accounts receivable - related party	1,500
Prepaid expenses		2,162
TOTAL ASSETS	35,830	2,213
Current Liabilities
Notes payable to third parties	122,300
Accrued interest payable to third parties	2,215
Accounts payable - trade	21,529	3,025
Note payable to controlling stockholder	84,173	71,143
Accrued interest payable to controlling stockholder	19,288	14,629
Total Liabilities	249,505	88,797
Stockholders' Equity (Deficit)
Preferred stock - $0.001 par value.10,000,000 shares authorized None issued and outstanding		0
Common stock - $0.001 par value 50,000,000 shares authorized 6,989,000 and 6,984,000 shares issued and outstanding, respectively	6,989	6,984
Additional paid-in capital	403,380	402,435
Accumulated deficit	-624,044	-496,003
Total Stockholders' Equity (Deficit)	-213,675	-86,584
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)	$35,830	$2,213

BALANCE_SHEETS_PARENTHETICALS

BALANCE SHEETS PARENTHETICALS (USD $)	Dec. 31, 2014	Dec. 31, 2013
Parentheticals
Preferred Stock, par value	$0.00	$0.00
Preferred Stock, shares authorized	10,000,000	10,000,000
Common Stock, par value	$0.00	$0.00
Common Stock, shares authorized	50,000,000	50,000,000
Common Stock, shares issued	6,989,000	6,989,000
Common Stock, shares outstanding	6,984,000	6,984,000

STATEMENTS_OF_OPERATIONS_AND_C

STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Revenue
Net revenue		$0
Operating expenses
Professional fees	102,298	9,178
General and administrative expenses	17,389	5,285
Total operating expenses	119,687	14,463
Loss from operations	-119,687	-14,463
Other income (expense)
Interest expense on notes payable to third parties	-3,696
Interest expense on notes payable to controlling stockholder	-4,658	-3,776
Loss before provision for income taxes	-128,041	-18,239
Provision for income taxes		0
Net loss	-128,041	-18,239
Other comprehensive income		0
Comprehensive Loss	($128,041)	($18,239)
Loss per weighted-average share of common stock outstanding,basic and diluted	($0.02)	$0
Weighted-average number of common shares outstanding -basic and diluted	6,987,797	6,984,000

STATEMENT_OF_CHANGES_IN_STOCKH

STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY( DEFICIT) (USD $)	Common Stock Shares	Common Stock Amount	Additional paid-in capital	Accumulated deficit	Total
				USD ($)	USD ($)
Balances at Dec. 31, 2012	6,984,000	6,984	402,435	-477,764	-68,345
Net loss for the year				($18,239)	($18,239)
Balances at Dec. 31, 2013	6,984,000	6,984	402,435	-496,003	-86,584
Stock issued in settlement of expired negotiations related to a proposed acquisition transaction	5,000	5	945		950
Net loss for the year				($128,041)	($128,041)
Balances at Dec. 31, 2014	6,989,000	6,989	403,380	-624,044	-213,675

STATEMENTS_OF_CASH_FLOWS

STATEMENTS OF CASH FLOWS (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Cash flows from operating activities
Net loss for the year	($128,041)	($18,239)
Adjustments to reconcile net loss to net cash used in operating activities
Common stock issued for operating expenses	950
(Increase) Decrease in
Prepaid expenses	2,163	-787
Increase (Decrease) in
Accounts payable - trade	18,603	1,335
Accounts receivable - related party	-1,500	0
Accrued interest payable to third parties	2,115
Accrued interest payable to controlling stockholder	4,659	3,776
Net cash used in operating activities	-101,051	-13,915
Cash flows from investing activities		0
Cash flows from financing activities
Proceeds from note payable to third parties	122,300
Proceeds from note payable to controlling stockholder	13,030	13,835
Net cash provided by financing activities	135,330	13,865
Increase (Decrease) in Cash	34,279	-80
Cash at beginning of period	51	131
Cash at end of period	34,330	51
Supplemental disclosures:
Interest paid for the period		0
Income taxes paid for the period	$0

ORGANIZATION_AND_DESCRIPTION_O

ORGANIZATION AND DESCRIPTION OF BUSINESS	12 Months Ended
	Dec. 31, 2014
ORGANIZATION AND DESCRIPTION OF BUSINESS
ORGANIZATION AND DESCRIPTION OF BUSINESS	NOTE A - ORGANIZATION AND DESCRIPTION OF BUSINESS
	HPC Acquisitions, Inc. (Company) was initially formed under the laws of the State of Minnesota as Herky Packing Co. on July 17, 1968.  The Company initially produced and marketed meat snack foods, principally beef jerky, smoked dried beef and snack sausages, through food brokers, distributors and wagon jobbers.  Despite a 1970 restructuring, including the relocation to an approximate 12,500 square foot production facility, the Company’s efforts were unsuccessful and all operations were terminated by the end of 1970.   On April 10, 1972, the Company changed its corporate name to H. P. C. Incorporated.  In connection with this name change, the Company acquired Ed Stein’s Tire Center, Inc, a Minneapolis, Minnesota-based distributor of Gates tires.  This acquisition was unsuccessful and reversed in 1973.
	Since December 31, 1973, the Company has had no operations, assets or significant liabilities.
	On August 7, 2006, the Company changed its state of incorporation from Minnesota to Nevada by means of a merger with and into HPC Acquisitions, Inc., a Nevada corporation formed on June 12, 2006 solely for the purpose of effecting the reincorporation.  The Articles of Incorporation and Bylaws of the Nevada corporation are the Articles of Incorporation and Bylaws of the surviving corporation.  Such Articles of Incorporation modified the Company’s capital structure to allow for the issuance of up to 50,000,000 shares of $0.001 par value common stock and up to 10,000,000 shares of $0.001 par value preferred stock.
	The current business purpose of the Company is to seek out and obtain a merger, acquisition or outright sale transaction whereby the Company's stockholders will benefit.  The Company is not currently engaged in any negotiations with a potential merger or acquisition candidate.

PREPARATION_OF_FINANCIAL_STATE

PREPARATION OF FINANCIAL STATEMENTS	12 Months Ended
	Dec. 31, 2014
PREPARATION OF FINANCIAL STATEMENTS
PREPARATION OF FINANCIAL STATEMENTS	NOTE B - PREPARATION OF FINANCIAL STATEMENTS
	The Company follows the accrual basis of accounting in accordance with generally accepted accounting principles and has a year-end of December 31.
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America 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.
	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.

GOING_CONCERN_UNCERTAINTY

GOING CONCERN UNCERTAINTY	12 Months Ended
	Dec. 31, 2014
GOING CONCERN UNCERTAINTY:
GOING CONCERN UNCERTAINTY	NOTE C - GOING CONCERN UNCERTAINTY
	The Company has no operations, limited cash on hand, no operating assets, significant debt for a company of its size  and a business plan with inherent risk.  Because of these factors, the Company’s auditor has issued an audit opinion on the Company’s financial statements which includes a statement describing our going concern status.  This means substantial doubt about our ability to continue as a going concern exists at the report date.
	The Company's continued existence is dependent upon its ability to generate sufficient cash flows from operations to support its daily operations as well as provide sufficient resources to retire existing liabilities and obligations on a timely basis.  Further, the Company faces considerable risk in it’s business plan and a potential shortfall of funding due to our inability to raise capital in the equity securities market.  If no additional operating capital is received during the next twelve months, the Company will be forced to rely on existing cash in the bank and additional funds loaned by management and/or significant stockholders.
	The Company’s business plan is to seek an acquisition or merger with a private operating company which offers an opportunity for growth and possible appreciation of our stockholders’ investment in the then issued and outstanding common stock.  However, there is no assurance that the Company will be able to successfully consummate an acquisition or merger with a private operating company or, if successful, that any acquisition or merger will result in the appreciation of our stockholders’ investment in the then outstanding common stock.
	The Company’s majority stockholder has provided the necessary working capital to maintain the corporate status of the Company.  The Company remains dependent upon additional external sources of financing; including being dependent upon its management and/or significant stockholders to provide sufficient working capital in excess of the Company’s initial capitalization to preserve the integrity of the corporate entity.  It is the intent of management and significant stockholders to provide sufficient working capital necessary to support and preserve the integrity of the corporate entity.  However, no formal commitments or arrangements to advance or loan funds to the Company or repay any such advances or loans exist.  There is no legal obligation for either management or significant stockholders to provide additional future funding.
	The Company anticipates offering future sales of equity securities.  However, there is no assurance that the Company will be able to obtain additional funding through the sales of additional equity securities or, that such funding, if available, will be obtained on terms favorable to or affordable by the Company.
	The Company’s certificate of incorporation authorizes the issuance of up to 10,000,000 shares of preferred stock and 50,000,000 shares of common stock.  The Company’s ability to issue preferred stock may limit the Company’s ability to obtain debt or equity financing as well as impede potential takeover of the Company, which takeover may be in the best interest of stockholders.  The Company’s ability to issue these authorized but unissued securities may also negatively impact our ability to raise additional capital through the sale of our debt or equity securities.
	In such a restricted cash flow scenario, the Company would be unable to complete its business plan steps, and would, instead, delay all cash intensive activities.  Without necessary cash flow, the Company may become dormant during the next twelve months, or until such time as necessary funds could be raised in the equity securities market.
	While the Company is of the opinion that good faith estimates of the Company’s ability to secure additional capital in the future to reach its goals have been made, there is no guarantee that the Company will receive sufficient funding to sustain operations or implement any future business plan steps.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2014
Summary of Significant Accounting Policies:
Significant Accounting Policies	NOTE D - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	1.      Cash and cash equivalents
	The Company considers all cash on hand and in banks, certificates of deposit and other highly-liquid investments with maturities of three months or less, when purchased, to be cash and cash equivalents.
	2.      Reorganization costs
	The Company has adopted the provisions required by the Start-Up Activities topic of the FASB Accounting Standards Codification whereby all costs incurred with the reorganization of the Company were charged to operations as incurred.
	3.      Income taxes
	The Company files income tax returns in the United States of America and may file, as applicable and appropriate, various state(s).  With few exceptions, the Company is no longer subject to U.S. federal, state and local, as applicable, income tax examinations by regulatory taxing authorities for years ending before December 31, 2011.  The Company does not anticipate any examinations of returns filed since January 1, 2012.
	The Company uses the asset and liability method of accounting for income taxes.  At December 31, 2014 and 2013, respectively, the deferred tax asset and deferred tax liability accounts, as recorded when material to the financial statements, are entirely the result of temporary differences.  Temporary differences generally represent differences in the recognition of assets and liabilities for tax and financial reporting purposes, primarily accumulated depreciation and amortization, allowance for doubtful accounts and vacation accruals.
	The Company has adopted the provisions required by the Income Taxes topic of the FASB Accounting Standards Codification.  The Codification Topic requires the recognition of potential liabilities as a result of management’s acceptance of potentially uncertain positions for income tax treatment on a “more-likely-than-not” probability of an assessment upon examination by a respective taxing authority.  As a result of the implementation of Codification’s Income Tax Topic, the Company did not incur any liability for unrecognized tax benefits.
	4.      Income (loss) per common share
	Basic earnings (loss) per common share is computed by dividing the net income (loss) available to common stockholders by the weighted-average number of common shares outstanding during the respective period presented in our accompanying financial statements.
	Diluted earnings (loss) per common share is computed similar to basic income (loss) per share except that the denominator is increased to include the number of common stock equivalents (primarily outstanding options and warrants).
	Common stock equivalents represent the dilutive effect of the assumed exercise of the outstanding stock options and warrants, using the treasury stock method, at either the beginning of the respective period presented or the date of issuance, whichever is later, and only if the common stock equivalents are considered dilutive based upon the Company’s net income (loss) position at the calculation date.
	As of December 31, 2014 and 2013 the Company had no outstanding stock warrants, options or convertible securities which could be considered as dilutive for purposes of the loss per share calculation.
	5.      Recent Accounting Pronouncements
	In June 2014, the Financial Accounting Standards Board issued Accounting Standards Update 2014-10, Development Stage Entities.  The amendments remove the distinction between development stage entities and other reporting entities from U.S. GAAP.  In addition, the amendments eliminate the requirements for development stage entities to (1) present inception-to-date information on the statements of income, cash flows, and shareholder’s equity, (2) label the financial statements as those of a development stage entity, (3) disclose a description of the development stage activities in which the entity is engaged, and (4) disclose in the first year in which the entity is no longer a development stage entity that in prior years it had been in the development stage.  The amendments are effective for annual reporting periods beginning after December 15, 2014, and interim periods therein, and early adoption is permitted.  The Company evaluated and adopted ASU 2014-10 commencing with the reporting period ended June 30, 2014.
	The Company is of the opinion that any and all pending accounting pronouncements, either in the adoption phase or not yet required to be adopted, will not have a significant impact on the Company's financial position or results of operations.

FAIR_VALUE_OF_FINANCIAL_INSTRU

FAIR VALUE OF FINANCIAL INSTRUMENTS	12 Months Ended
	Dec. 31, 2014
FAIR VALUE OF FINANCIAL INSTRUMENTS
FAIR VALUE OF FINANCIAL INSTRUMENTS	NOTE E - FAIR VALUE OF FINANCIAL INSTRUMENTS
	The carrying amount of cash, accounts receivable, accounts payable and notes payable, as applicable, approximates fair value due to the short term nature of these items and/or the current interest rates payable in relation to current market conditions.
	Interest rate risk is the risk that the Company’s earnings are subject to fluctuations in interest rates on either investments or on debt and is fully dependent upon the volatility of these rates.  The Company does not use derivative instruments to moderate its exposure to interest rate risk, if any.
	Financial risk is the risk that the Company’s earnings are subject to fluctuations in interest rates or foreign exchange rates and are fully dependent upon the volatility of these rates.  The Company does not use derivative instruments to moderate its exposure to financial risk, if any.

NOTES_PAYABLE_TO_INVESTORS

NOTES PAYABLE TO INVESTORS	12 Months Ended
	Dec. 31, 2014
NOTES PAYABLE TO INVESTORS
NOTES PAYABLE TO INVESTORS	NOTE F - NOTES PAYABLE TO INVESTORS
	During 2014, the Company has borrowed an aggregate $122,300 (including approximately $91,000 in the 4th quarter) on eight  separate promissory notes payable to six  separate unrelated third parties.  These notes bear interest at 5.0% to 6.0% per annum and are due on the earlier of October 1, 2015 or upon closing by the Company of a financing in the amount of $1,000,000 or more.  These notes may be prepaid at any time without penalty and are unsecured.
		December 31,		December 31,
		2014		2013
	Outstanding principal	$	122,300	$	—
	Accrued interest payable		2,215		—
	Total obligation outstanding	$	124,515	$	—

NOTE_PAYABLE_TO_CONTROLLING_ST

NOTE PAYABLE TO CONTROLLING STOCKHOLDER	12 Months Ended
	Dec. 31, 2014
NOTE PAYABLE TO CONTROLLING STOCKHOLDER
NOTE PAYABLE TO CONTROLLING STOCKHOLDER	NOTE G - NOTE PAYABLE TO CONTROLLING STOCKHOLDER
	The Company and its current controlling stockholder, Craig Laughlin, have agreed that additional funds will be necessary in the foreseeable future to support the corporate entity and comply with the periodic reporting requirements of the Securities Exchange Act of 1934, as amended.  To this end, Mr. Laughlin has agreed to lend the Company up to an additional $50,000 with a original maturity period not to exceed three  years from the initial funding date at an interest rate of 6.0% per annum.  The maturity date was subsequently extended to September 2010 and is currently due upon demand.  As of the date of the release of these financial statements, Mr. Laughlin has made no demand for payment.  As of December 31, 2014 and 2013, Mr. Laughlin has advanced approximately $84,173 and $71,143 under this agreement.  Further, as of December 31, 2014 and 2013,  the Company has accrued interest payable to Mr. Laughlin of approximately $19,288 and $14,629, respectively, under this agreement.

INCOME_TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2014
INCOME TAXES
INCOME TAXES	NOTE H - INCOME TAXES
	The components of income tax (benefit) expense for each of the years ended December 31, 2014 and 2013,
	respectively, are as follows:
		Year ended			Year ended
		December 31,			December 31,
		2014			2013
	Federal:
	Current	$	—		$	—
	Deferred		—			—
			—			—
	State:
	Current		—			—
	Deferred		—			—
	Total	$	—		$	—
	As of December 31, 2014, the Company has an aggregate net operating loss carryforward of approximately $216,000 to offset future taxable income.  The amount and availability of any net operating loss carryforwards will be subject to the limitations set forth in the Internal Revenue Code.  Such factors as the number of shares ultimately issued within a three year look-back period; whether there is a deemed more than 50 percent change in control; the applicable long-term tax exempt bond rate; continuity of historical business; and subsequent income of the Company all enter into the annual computation of allowable annual utilization of any net operating loss carryforward(s).
	The Company's income tax expense (benefit) for each of the years ended December 31, 2014 and 2013, respectively, differed from the statutory federal rate of 34 percent as follows:
		Year ended			Year ended
		December 31,			December 31,
		2014			2013
	Statutory rate applied to income before income taxes	$	(43,600	)	$	(6,000	)
	Increase (decrease) in income taxes resulting from:
	State income taxes		—			—
	Other, including reserve for deferred tax asset		43,600			6,000
	Net Deferred Tax Asset	$	—		$	—
	Temporary differences, consisting primarily of the prospective usage of net operating loss carryforwards give rise to deferred tax assets and liabilities as of December 31, 2014 and 2013, respectively:
		December 31,			December 31,
		2014			2013
	Deferred tax assets
	Net operating loss carryforwards	$	73,600		$	30,000
	Less valuation allowance		(73,600	)		(30,000	)
	Net Deferred Tax Asset	$	—		$	—
	During each of the years ended December 31, 2014 and 2013, the valuation allowance against the deferred tax asset increased by approximately $43,600 and $6,000 respectively.

PROPOSED_COMBINATION_TRANSACTI

PROPOSED COMBINATION TRANSACTIONS	12 Months Ended
	Dec. 31, 2014
PROPOSED COMBINATION TRANSACTIONS
PROPOSED COMBINATION TRANSACTIONS	NOTE I - PROPOSED COMBINATION TRANSACTIONS
	On November 18, 2010, the Company reached an understanding for pursuing negotiations on a business combination transaction with Quest Water Solutions, Inc. (Quest) (a Canadian corporation) to consummate a business acquisition transaction.  Consummation of the contemplated transaction with Quest was subject to the satisfactory completion of all appropriate due diligence on the part of both parties and negotiation of the final terms of a definitive agreement.  Quest paid the Company non-refundable fees to reserve the exclusive rights to negotiate with the Company and allow both parties to complete the necessary due diligence totaling approximately $19,500 and $5,000 during each of the years ended December 31, 2011 and 2010, respectively.  During the quarter ended September 30, 2011, the Company’s agreement with Quest expired.  The proposed transaction is no longer under consideration
	In March 2014, the Company issued 5,000 shares of restricted, unregistered common stock to Quest or its designees as a final inducement to permanently close the negotiations discussed in the preceding paragraph.  These shares were valued at approximately $950, or $0.19 per share, which approximated the closing price on the last recorded open market transaction nearest the issuance date.
	During the fourth quarter 2014, the Company’s management spent in excess of $100,000 in performing due diligence tasks related to various proposed acquisition or combination transactions.  None of these efforts were successful.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2014
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE J - SUBSEQUENT EVENTS
	Management has evaluated all activity of the Company from December 31, 2014 through the issuance date of these financial statements and has concluded that no other subsequent events have occurred that would require recognition in the accompanying financial statements or disclosure in the notes to financial statements

ACCOUNTING_POLICIES_POLICIES

ACCOUNTING POLICIES (POLICIES)	12 Months Ended
	Dec. 31, 2014
ACCOUNTING POLICIES
Cash and Cash Equivalents	Cash and cash equivalents
	The Company considers all cash on hand and in banks, certificates of deposit and other highly-liquid investments with maturities of three months or less, when purchased, to be cash and cash equivalents.
Reorganization costs	.      Reorganization costs
	The Company has adopted the provisions required by the Start-Up Activities topic of the FASB Accounting Standards Codification whereby all costs incurred with the reorganization of the Company were charged to operations as incurred.
Income Taxes	Income taxes
	The Company files income tax returns in the United States of America and may file, as applicable and appropriate, various state(s).  With few exceptions, the Company is no longer subject to U.S. federal, state and local, as applicable, income tax examinations by regulatory taxing authorities for years ending before December 31, 2011.  The Company does not anticipate any examinations of returns filed since January 1, 2012.
	The Company uses the asset and liability method of accounting for income taxes.  At December 31, 2014 and 2013, respectively, the deferred tax asset and deferred tax liability accounts, as recorded when material to the financial statements, are entirely the result of temporary differences.  Temporary differences generally represent differences in the recognition of assets and liabilities for tax and financial reporting purposes, primarily accumulated depreciation and amortization, allowance for doubtful accounts and vacation accruals.
	The Company has adopted the provisions required by the Income Taxes topic of the FASB Accounting Standards Codification.  The Codification Topic requires the recognition of potential liabilities as a result of management’s acceptance of potentially uncertain positions for income tax treatment on a “more-likely-than-not” probability of an assessment upon examination by a respective taxing authority.  As a result of the implementation of Codification’s Income Tax Topic, the Company did not incur any liability for unrecognized tax benefits.
Income (Loss) Per Share	.      Income (loss) per common share
	Basic earnings (loss) per common share is computed by dividing the net income (loss) available to common stockholders by the weighted-average number of common shares outstanding during the respective period presented in our accompanying financial statements.
	Diluted earnings (loss) per common share is computed similar to basic income (loss) per share except that the denominator is increased to include the number of common stock equivalents (primarily outstanding options and warrants).
	Common stock equivalents represent the dilutive effect of the assumed exercise of the outstanding stock options and warrants, using the treasury stock method, at either the beginning of the respective period presented or the date of issuance, whichever is later, and only if the common stock equivalents are considered dilutive based upon the Company’s net income (loss) position at the calculation date.
	As of December 31, 2014 and 2013 the Company had no outstanding stock warrants, options or convertible securities which could be considered as dilutive for purposes of the loss per share calculation.
Recent Accounting Pronouncements	.      Recent Accounting Pronouncements
	In June 2014, the Financial Accounting Standards Board issued Accounting Standards Update 2014-10, Development Stage Entities.  The amendments remove the distinction between development stage entities and other reporting entities from U.S. GAAP.  In addition, the amendments eliminate the requirements for development stage entities to (1) present inception-to-date information on the statements of income, cash flows, and shareholder’s equity, (2) label the financial statements as those of a development stage entity, (3) disclose a description of the development stage activities in which the entity is engaged, and (4) disclose in the first year in which the entity is no longer a development stage entity that in prior years it had been in the development stage.  The amendments are effective for annual reporting periods beginning after December 15, 2014, and interim periods therein, and early adoption is permitted.  The Company evaluated and adopted ASU 2014-10 commencing with the reporting period ended June 30, 2014.
	The Company is of the opinion that any and all pending accounting pronouncements, either in the adoption phase or not yet required to be adopted, will not have a significant impact on the Company's financial position or results of operations.

NOTE_PAYABLE_TO_INVESTORS_TABL

NOTE PAYABLE TO INVESTORS (TABLES)	12 Months Ended
	Dec. 31, 2014
NOTE PAYABLE TO INVESTORS (TABLES):
NOTE PAYABLE TO INVESTORS (TABLES)	These notes may be prepaid at any time without penalty and are unsecured.
		December 31,		December 31,
		2014		2013
	Outstanding principal	$	122,300	$	—
	Accrued interest payable		2,215		—
	Total obligation outstanding	$	124,515	$	—

INCOME_TAXES_Tables

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2014
INCOME TAXES(table)
The components of income tax (benefit) expense for each of the years ended December 31, 2013, 2012 and 2011, respectively, are as follows	The components of income tax (benefit) expense for each of the years ended December 31, 2014 and 2013,
	respectively, are as follows:
		Year ended			Year ended
		December 31,			December 31,
		2014			2013
	Federal:
	Current	$	—		$	—
	Deferred		—			—
			—			—
	State:
	Current		—			—
	Deferred		—			—
	Total	$	—		$	—
Income tax expense benefit (Table)	The Company's income tax expense (benefit) for each of the years ended December 31, 2014 and 2013, respectively, differed from the statutory federal rate of 34 percent as follows:
		Year ended			Year ended
		December 31,			December 31,
		2014			2013
	Statutory rate applied to income before income taxes	$	(43,600	)	$	(6,000	)
	Increase (decrease) in income taxes resulting from:
	State income taxes		—			—
	Other, including reserve for deferred tax asset		43,600			6,000
	Net Deferred Tax Asset	$	—		$	—
Deferred tax assets and liabilities(TABLE)	Temporary differences, consisting primarily of the prospective usage of net operating loss carryforwards give rise to deferred tax assets and liabilities as of December 31, 2014 and 2013, respectively:
		December 31,			December 31,
		2014			2013
	Deferred tax assets
	Net operating loss carryforwards	$	73,600		$	30,000
	Less valuation allowance		(73,600	)		(30,000	)
	Net Deferred Tax Asset	$	—		$	—

ORGANIZATION_AND_DESCRIPTION_S

ORGANIZATION AND DESCRIPTION SHARES (Details) (USD $)	Jun. 12, 2006
ORGANIZATION AND DESCRIPTION SHARES
Authorized Shares Common Stock	50,000,000
Common Stock Par Value Per Share	$0.00
Authorized Shares Preferred stock	$10,000,000
Preferred Stock Par Value Per Share	$0.00

GOING_CONCERN_Details

GOING CONCERN (Details)	Dec. 31, 2014
GOING CONCERN:
Shares of Preferred stock authorizes the issuance	10,000,000
Shares of Common stock authorizes the issuance	50,000,000

NOTES_PAYABLE_TO_INVESTORS_DET

NOTES PAYABLE TO INVESTORS (DETAILS) (USD $)	Oct. 01, 2015	Dec. 31, 2014
NOTES PAYABLE TO INVESTORS {2}
Company has borrowed an aggregate on promissory notes payable		$122,300
Notes bear interest at 5.0% to		6.00%
The Company has financing the amount	$1,000,000

NOTES_PAYABLE_UNSECURED_DETAIL

NOTES PAYABLE UNSECURED (DETAILS) (USD $)	Dec. 31, 2014	Dec. 31, 2013
NOTES PAYABLE UNSECURED
Outstanding principal	$122,300
Accrued interest payable	2,215	0
Total obligation outstanding	$124,515	$0

NOTE_PAYABLE_TO_CONTROLLING_ST1

NOTE PAYABLE TO CONTROLLING STOCKHOLDER (DETAILS) (USD $)	Dec. 31, 2014	Dec. 31, 2013
NOTE PAYABLE TO CONTROLLING STOCKHOLDER (DETAILS)
Amount lent by controlling stockholders		$50,000
Rate of interest for the amount lent		6.00%
Advances From Related Parties	84,173	71,143
Company Accrued interest payable at	$19,288	$14,629

COMPONENTS_OF_INCOMETAX_BENEFI

COMPONENTS OF INCOMETAX BENEFIT EXPENSE CONSISTS OF THE FOLLOWING (DETAILS) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Federal
Current	$0	$0
Deferred	0	0
Income Tax Expense Benefit Federal	0	0
Current.	0	0
Deferred.	0	0
Income Tax Expense Benefit State	0	0
TOTAL COMPONENTS OF INCOMETAX BENEFIT EXPENSE	$0	$0

INCOME_TAX_EXPENSE_BENEFIT_VAR

INCOME TAX EXPENSE BENEFIT VARIED FROM STATUTORY RATE AS FOLLOWS (DETAILS) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
INCOME TAX EXPENSE BENEFIT VARIED FROM STATUTORY RATE AS FOLLOWS:
Statutory rate applied to income before income taxes	($43,600)	($6,000)
Increase (decrease) in income taxes resulting from:
State income taxes		0
Other, including reserve for deferred tax asset	43,600	6,000
Net Deferred Tax Asset	$0

DEFERRED_TAX_ASSETS_COMPONENTS

DEFERRED TAX ASSETS COMPONENTS (DETAILS) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Deferred tax assets
Net operating loss carryforwards	$73,600	$30,000
Less valuation allowance	-73,600	-30,000
Net Deferred Tax Asset	$0

NET_OPERATING_LOSS_AND_DEFERRE

NET OPERATING LOSS AND DEFERRED TAX ASSET (DETAILS) (USD $)	Dec. 31, 2014	Dec. 31, 2013
NET OPERATING LOSS AND DEFERRED TAX ASSET (DETAILS)
Aggregate net operating loss carryforward	$216,000	$0
The valuation allowance against the deferred tax asset increased by	$43,600	$6,000
Statutory federal rate	34.00%	34.00%

PROPOSED_COMBINATION_TRANSACTI1

PROPOSED COMBINATION TRANSACTIONS (DETAILS) (USD $)	Dec. 31, 2014	Mar. 31, 2014	Dec. 31, 2011	Dec. 31, 2010
PROPOSED COMBINATION TRANSACTIONS {2}
Company non-refundable fees			$19,500	$5,000
Company issued shares of restricted		5,000
Shares were valued at per share		$0.19
Company's management spent in excess in performing due diligence tasks related to various proposed acquisition	$100,000