United Cannabis (CNABQ) 10-K 18 Feb 14 2013 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2013	Feb. 18, 2014
Document And Entity Information	'	'
Entity Registrant Name	'MySkin, Inc.	'
Entity Central Index Key	'0001436161	'
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	'	$505,000
Entity Common Stock, Shares Outstanding	'	1,505,000
Document Fiscal Period Focus	'FY	'
Document Fiscal Year Focus	'2013	'

Condensed_Balance_Sheets

Condensed Balance Sheets (USD $)	Dec. 31, 2013	Dec. 31, 2012
Current Assets	'	'
Cash	$32,414	$76,445
Due from related party	8,862	5,398
Inventory	0	9,056
Total Current Assets	41,276	90,899
Equipment, net	17,616	17,420
Total Assets	58,892	108,319
Current Liabilities	'	'
Accrued payable	0	32,762
Due related party	0	13,500
Convertible note payable	50,000	0
Loan from related party	0	50,000
Total Liabilities	50,000	96,262
Stockholders' Deficit	'	'
Common stock, (Authorized, 50,000,000 shares, par value: $0.001, 1,505,000 shares issued and outstanding as of December 31, 2013 and 2012	1,505	1,505
Additional Paid-in Capital	163,990	163,990
Deficit accumulated during the development stage	-156,603	-153,438
Total Stockholders' Deficit	8,892	12,057
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$58,892	$108,319

Condensed_Balance_Sheets_Paren

Condensed Balance Sheets (Parenthetical)	Dec. 31, 2013	Dec. 31, 2012
Statement of Financial Position [Abstract]	'	'
Preferred Stock, Authorized	5,000,000	5,000,000
Preferred Stock, Issued	0	0
Common Stock, Authorized	50,000,000	50,000,000
Common Stock, Issued	1,505,000	1,505,000

Condensed_Statements_of_Operat

Condensed Statements of Operations (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Income Statement [Abstract]	'	'
Management fee	$42,621	$32,102
Reimbursement of expenses	63,041	51,501
Total revenues	105,662	83,603
OPERATING EXPENSES:	'	'
General and administrative expenses	108,827	115,047
Total operating expenses	108,827	115,047
LOSS FROM OPERATIONS	-3,165	-31,444
Other Income (Expense)	0	0
Total other income (expense)	0	0
NET INCOME/(LOSS) BEFORE PROVISION FOR INCOME TAXES	-3,165	-31,444
Provision for income taxes	0	0
NET INCOME/(LOSS)	-3,165	-31,444
NET LOSS PER SHARE OF COMMON STOCK Basic and diluted	$0	($0.02)
WEIGHTED AVERAGE SHARES OUTSTANDING Basic and diluted	$1,505,000	$1,441,250

Shareholders_Equity

Shareholders Equity (USD $)	Common Stock	Additional Paid-In Capital	Retained Earnings / Accumulated Deficit	Total
Begining balance at Dec. 31, 2011	$1,420	$147,075	($121,994)	$26,501
Begining balance, shares at Dec. 31, 2011	1,420,000	'	'	'
Shares issued for services	85	16,915	'	17,000
Shares issued for services, shares	85,000	'	'	'
Net loss	'	'	-31,444	-31,444
Ending balance at Dec. 31, 2012	1,505	163,990	-153,438	12,057
Ending balance, shares at Dec. 31, 2012	1,505,000	'	'	'
Net loss	'	'	-3,165	-3,165
Ending balance at Dec. 31, 2013	$1,505	$163,990	($156,603)	$8,892
Ending balance, shares at Dec. 31, 2013	1,505,000	'	'	'

Condensed_Statements_of_Cash_F

Condensed Statements of Cash Flows (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Statement of Cash Flows [Abstract]	'	'
Net loss	($3,165)	($31,444)
Adjustments to reconcile net loss to net cash used in operating activities:	'	'
Depreciation	18,019	25,287
Stock compensation	0	17,000
Management fees and reimbursement of expenses, related parties	-3,465	-4,682
Changes in operating assets and liabilities:	'	'
Inventory	-3,026	-1,968
Accounts payable	-34,179	6,121
Accounts payable related party	0	13,500
Net cash used in operating activities	-25,816	23,814
Cash flows from investing activities :	'	'
Capital equipment purchases	-18,215	-3,663
Net cash used in investing activities	-18,215	-3,663
Cash flows from financing activities	'	'
Convertible note payable	50,000	0
Net proceeds from issuance of note payable	-50,000	0
Net cash provided by financing activities	0	0
Net change in cash and equivalents	-44,031	20,151
Cash and equivalents - beginning balance	76,445	56,294
Cash and equivalents - ending balance	32,414	76,445
Supplemental disclosures of cash flows information:	'	'
Interest paid	0	0
Income taxes paid	$0	$0

Summary_of_Significant_Account

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]	'
Summary of Significant Accounting Policies	'
	NOTE 1.    SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Current Operations and Background — MySkin, Inc. (“MySkin” or the “Company”), a California corporation, was incorporated on November 15, 2007.   We ceased to be a development stage enterprise effective January 1, 2008 as our planned principal operations had commenced.
	MySkin currently offers management services to one medspa which provides skin resurfacing, skin rejuvenation, vein treatment, microdermabrasion, hair reduction, chemical peels and other age-management services. Our management services include, but are not limited to, marketing, providing working capital for inventory and accounts receivable, facilities, equipment, administration, personnel and management expertise for medspas. Utilizing electronic medical records, vendor relationships and customer service protocols, we intend to brand and replicate our management services with other doctors and practitioners in demographically selected metropolitan areas. We currently lease the facility for our center and complete improvements in the facility that houses the medspa business.  We will own all of the equipment utilized in the medspa, and we provide all of the administrative and sales support on all non-medically related areas. At this location MTA performs the advanced skin care professional services.
	On March 1, 2009, we entered into a Facilities and Management Services Agreement with Maria Teresa Agner, MD, Inc. (“MTA”) a California profession corporation pursuant to which we granted MTA the rights to perform advanced skin services in our current center.  MTA is a related party as Marichelle Stoppenhagen, our president and principle shareholder, owns 49% of MTA. As a result, MTA is responsible for hiring all physicians and nurse practitioners who operate in the medspa. Under this agreement, we pay all costs and expenses reasonably related to the provision of our services, including but not limited to office rent, utilities and other occupancy costs, compensation benefits and employment costs associated with all non-licensed personnel, general liability insurance, equipment lease and maintenance costs, advertising and promotion, support personnel and contracted consultants, office supplies, and all such other direct and indirect expenses reasonably incurred by Company, with respect to the provision of the Management Services for the Practice (collectively, "Management Expenses"). Under this agreement, MTA is obligated to reimburse Management Expenses and pay a monthly service fee equal to forty percent (40%) of gross collected revenue with a minimum amount of $2,500 per month (“Service Fee”). The Company has waived the payment of the minimum amount for the Service Fee. Gross Collected Revenue shall be defined as the gross amount of all sums collected from the professional services performed and medical supplies provided by or on behalf of doctor in the practice less the cost of goods sold related to those product sales and materials used in those services, and shall not include revenue collected by Company from customers of Company for non-medical services or products provided. MTA has retained the services of Ms. Stoppenhagen, our president, Maria Teresa Agner, MD to provide services at our facility. The Company was not in complete compliance with the Facilities and Management Agreement as MTA had not opened up a separate bank account as required under the agreement. We do not believe that there is any liability that would result from this non-compliance. Currently, the Company is in compliance with the Facilities and Management Agreement. On October 1, 2013, we amended the Facilities and Management Services Agreement whereby (1) MTA would pay all of their own expenses on a go forward basis, (2) all inventory would transferred to MTA, and (3) all liabilities of the Company as of October 1, 2013 would be assumed by MTA. Going forward, the Company would be entitled to a Management Fee of 40% of gross margin which is calculated as total sales minus cost of goods sold.
	On October 1, 2013, we amended the Facilities and Management Services Agreement whereby (1) MTA would pay all of their own expenses on a go forward basis, (2) all inventory would be transferred to MTA, and (3) all liabilities of the Company as of October 1, 2013 would be assumed by MTA. Going forward, the Company would be entitled to a Management Fee of 40% of gross margin which is calculated as total sales minus cost of goods sold.
	Given sufficient capital, we plan to expand our management services for other locations through partnering with physicians to manage new medspas, failed medspas, and by managing new store locations near young retirement communities.
	Consolidation Policy - The Company has only one contractual relationship with MTA which is the management services agreement. The Company evaluated the various relationships between the parties to determine whether to consolidate MTA as a variable interest entity pursuant to ASC 810, Consolidation. The Company determined that it was not the primary beneficiary of the interest and that it should not consolidate MTA. The Company’s conclusion was based upon an analysis of the various relationships and California state law restrictions on relationships between licensed professionals and businesses. To complete its analysis, management made assumptions regarding the relevance of certain factors, including state law requirements, which were given significant weight. In the event that state law should change, there should be material changes in the relationships or management’s judgment as to the relevance of various factors should change, the Company might determine that consolidation would be appropriate.
	Going Concern – The Company has an accumulated deficit of $156,603 as of December 31, 2013. In the cumulative period of years ended December 31, 2013, we have funded operations through accumulated earnings, borrowings from related parties, and proceeds from debt and equity. We anticipate that our existing cash on hand will not be sufficient to fund our business needs and unless additional financing is obtained, the Company may not be able to continue as a going concern. Our ability to continue our operations may prove to be more expensive than we currently anticipate and we may incur significant additional costs and expenses in connection therewith.
	The financial statements were prepared on a going concern basis which contemplates the realization of assets and the settlement of liabilities in the normal course of business. 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 result if the Company is unable to continue as a going concern.
	Basis of Presentation— The financial statements reflect the financial position, results of operations and cash flows of the Company in conformity with United States Generally Accepted Accounting Principles.
	Use of Estimates —The preparation of financial statements in conformity with generally accepted accounting principles 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.
	Cash and Cash Equivalents — The Company considers investments with original maturities of 90 days or less to be cash equivalents.
	Accounts Receivable - The Company extends credit to its customers. Collateral is generally not required. Credit losses are provided for in the financial statements based on management’s evaluation of historical and current industry trends. Although the Company expects to fully collect amounts due, actual collections may differ from estimated amounts.  The Company estimates an allowance for doubtful accounts based upon a percentage of revenue earned.  When the Company expects that there is less than a 10% chance of collection, the Company writes the receivable off to its allowance for doubtful accounts.  The Company does not typically accrue interest or fees on past due amounts.
	Inventory - Inventory is valued at the lower of cost or market.  Cost is determined using standard costs, which approximates the first-in, first-out method.
	Equipment — Equipment are stated at cost and are depreciated using the straight-line method over their estimated useful lives, ranging from three to five years.
	Revenue Recognition — The Company’s revenues are derived from management services provided to MTA, a related party. Our president, Marichelle Stoppenhagen, owns 66.4% of the Company and Ms. Stoppenhagen owns 49% of MTA. Dr. Agner spends 0 to 25% of her time working for MTA not the Company. During the years ended December 31, 2013 and 2012 the Company was not in complete compliance with the Facilities and Management Agreement. The Company provides nonmedical services and facilities based on contractual prices established in advance that extend continuously over a set time for a fixed percentage of the contracting physician’s gross revenues less cost of goods sold (as defined in the Management Services Agreement). During the years ended December 31, 2013 and 2012, the Company did not receive cash from MTA for management fees and reimbursement of expenses. Our revenues presented are comprised of the management fee and reimbursement of expenses.
	Under the Facilities and Management Services Agreement, we are reimbursed expenses by MTA. The Company earns no profit on the expenses and the MTA is a related party due to our president owning 49% of MTA. We have treated the reimbursement of expenses as revenue. The substance of the revenues pertaining to the reimbursement of expenses are described under our accounting policy Selling, General and Administrative Expenses. The revenues for the Company are generated from the Facilities and Management Agreement with MTA.
	Advertising Costs --- Advertising costs have primarily consisted of advertising materials and costs of trade shows the Company has attended. All advertising costs have been expensed as incurred.
	Selling, General and Administrative Expenses. Selling, general and administrative expenses consist primarily of personnel-related costs, rent, corporate costs, fees for professional and consulting services, advertising costs, and other costs of administration such as marketing, human resources, finance and administrative roles.
	Income Taxes — Income taxes are recorded using the asset and liability method. Under the asset and liability method, tax assets and liabilities are recognized for the tax consequences attributable to differences between financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Future tax assets and liabilities are measured using the enacted tax rates expected to apply when the asset is realized or the liability settled. The effect on future tax assets and liabilities of a change in tax rates is recognized in income in the period that enactment occurs. To the extent that the Company does not consider it more likely than not that a future tax asset will be recovered, it provides a valuation allowance against the excess.
	The Company follows the provisions of ASC 740 Income taxes (ASC 740).  As a result of the ASC 740, the Company makes a comprehensive review of its portfolio of tax positions in accordance with recognition standards established by ASC 740.  As a result of the implementation, the Company recognized no material adjustments to liabilities or stockholders equity.  When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained.  The benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any.  Tax positions taken are not offset or aggregated with other positions.  Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits in the accompanying balance sheets along with any associated interest and penalties that would be payable to the taxing authorities upon examination.
	Interest associated with unrecognized tax benefits are classified as interest expense and penalties are classified in selling, general and administrative expenses in the statements of income. The adoption of FIN 48 did not have a material impact on the Company’s financial statements.
	Net Loss Per Share — The Company computes net loss per share in accordance with ASC 260 Earnings per Share (ASC 260). Under the provisions of ASC 260, basic net loss per share includes no dilution and is computed by dividing the net loss available to common stockholders for the period by the weighted average number of shares of common stock outstanding during the period.  The dilution loss per share takes into consideration shares of common stock outstanding (computed under basic net loss per share) and potentially dilutive shares of common stock that are not anti-dilutive. Currently, the Company has an outstanding convertible note that is convertible into 10,000,000 shares of the Company’s common stock.
	Concentration of Credit Risk — Financial instruments that potentially subject the Company to credit risk consist of cash and accounts receivable.  The Company maintains its cash with high credit quality financial institutions; at times, such balances with any one financial institution are not insured by the FDIC.  Concentration of credit risk associated with accounts receivable is significant due to the limited number of customers.  The Company performs ongoing credit evaluations of its customers and generally requires partial deposits.
	Financial Instruments —The Company’s financial instruments consist of cash, accounts receivable, accounts payable and accrued expenses.  The carrying values of cash, accounts receivable and accounts payable are representative of their fair values due to their short-term maturities.
	Recently Issued Accounting Pronouncements — With the exception of those listed below, there have been no recent accounting pronouncements or changes in accounting pronouncements that are of material significance, or have potential material significance, on our financial position, results of operations or cash flows.
	In February 2013, the FASB issued ASU No. 2013-02, Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive (ASU 2013-02). This guidance is the culmination of the FASB’s deliberation on reporting reclassification adjustments from accumulated other comprehensive income (AOCI). The amendments in ASU 2013-02 do not change the current requirements for reporting net income or other comprehensive income. However, the amendments require disclosure of amounts reclassified out of AOCI in its entirety, by component, on the face of the statement of operations or in the notes thereto. Amounts that are not required to be reclassified in their entirety to net income must be cross-referenced to other disclosures that provide additional detail. This standard is effective prospectively for annual and interim reporting periods beginning after December 15, 2012. The Company is evaluating the effect, if any, the adoption of ASU 2013-02 will have on its financial statements and related disclosures.
	Other recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force), the AICPA, and the SEC did not or are not believed by management to have a material impact on our present or future financial statements.

Concentration_of_Credit_Risk

Concentration of Credit Risk	12 Months Ended
	Dec. 31, 2013
Risks and Uncertainties [Abstract]	'
CONCENTRATION OF CREDIT RISK	'
	NOTE 2 - CONCENTRATION OF CREDIT RISK
	Although we are directly affected by the economic wellbeing of significant customers, we do not believe that significant credit risk exists at December 31, 2013 and 2012. We perform ongoing evaluations of our customers.
	The Company maintains its cash balances in one financial institution that does not exceed amounts insured by the Federal Deposit Insurance Corporation up to $250,000, per financial institution.  As of December 31, 2013 and 2012, the Company had no deposits that exceeded federally-insured amounts.  The Company has not experienced any losses in such accounts and believes it is not exposed to any significant credit risk on cash. The Company does not generate revenues from the selling of inventory. It generates its revenues from the Facilities and Management Agreement with MTA.

Equipment

Equipment	12 Months Ended
	Dec. 31, 2013
Property, Plant and Equipment [Abstract]	'
Equipment	'
	NOTE 3 – EQUIPMENT
	Equipment, consists of the following at December 31:
		2013			2012
	Equipment	$	131,584		$	113,368
	Less accumulated depreciation and amortization		(113,968	)		(95,948	)
		$	17,616		$	17,420
	Depreciation and amortization expense was $18, 019 and $25,287 for the years ended December 31, 2013 and 2012, respectively.

Related_Parties

Related Parties	12 Months Ended
	Dec. 31, 2013
Related Party Transactions [Abstract]	'
Related Parties	'
	NOTE 4 - RELATED PARTIES
	We have adopted a written policy within our code of ethics that prohibits our executive officers and directors from entering into a related party transaction with us without the prior consent of our board of directors. All of our directors, executive officers and employees are required to report any such related party transaction to our board of directors.
	On March 1, 2009, we entered into a Facilities and Management Services Agreement with Maria Teresa Agner, MD, Inc. (“MTA”) a California profession corporation pursuant to which we granted MTA the rights to operate advanced skin services in our current center.  As a result, MTA is responsible for hiring all physicians and nurse practitioners who operate in the medspa. Under this agreement, we pay all costs and expenses reasonably related to the provision of our services, including but not limited to office rent, utilities and other occupancy costs, compensation benefits and employment costs associated with all non-licensed personnel, general liability insurance, equipment lease and maintenance costs, advertising and promotion, support personnel and contracted consultants, office supplies, and all such other direct and indirect expenses reasonably incurred by Company respecting the provision of the Management Services for the Practice (collectively, "Management Expenses"). MTA, in addition to reimbursement of Management Expenses, a monthly service fee equal to forty percent (40%) of revenue less the cost of goods sold related to the revenue is payable, with a minimum amount of $2,500 per month (“Service Fee”). The Company has waived the payment of the minimum amount for the Service Fee. Ms. Stoppenhagen, our president, owns a minority interest of MTA.  During the years ended December 31, 2013 and 2012 no cash was received by the Company from MTA for management fees and / or reimbursement of expenses. On October 1, 2013, we amended the Facilities and Management Services Agreement whereby (1) MTA would pay all of their own expenses on a go forward basis, (2) all inventory would transferred to MTA, and (3) all liabilities of the Company as of October 1, 2013 would be assumed by MTA. Going forward, the Company would be entitled to a Management Fee of 40% of gross margin which is calculated as total sales minus cost of goods sold.
	The profit accrued for management fees by the Company was a total of $42,621 and $32,102 for the years ended 2013 and 2012, respectively. MTA reimbursed the Company for expenses a total of $63,041 and $51,501 for the years ended 2013 and 2012, respectively. As of December 31, 2013, MTA owed the Company $8,862. As of December 31, 2012, the MTA owed the Company $5,398.
	Ms. Stoppenhagen was paid a total of $16,500 and $13,500 for the years ended December 31, 2013 and 2012, respectively. This includes all compensation both direct and indirect as well as compensation paid through the Company. As of December 31, 2013, Ms. Stoppenhagen was not owed any compensation. Ms. Stoppenhagen was owed 13,500 for compensation.

Related_Party_Note_Payable

Related Party Note Payable	12 Months Ended
	Dec. 31, 2013
Debt Disclosure [Abstract]	'
Related Party Note Payable	'
	NOTE 5 – RELATED PARTY NOTE PAYABLE
	In December 2011, we entered into a Revolving Promissory Note (the “Note”) with Marichelle Stoppenhagen, our president. Under the terms of the Note, Marichelle Stoppenhagen agreed to advance us, from time to time and at the request of the Company, amounts up to an aggregate of $100,000 until December 31, 2013. All advances shall be paid on or before December 31, 2013 and interest shall accrue from the date of any advances on any principal amount withdrawn, and on accrued and unpaid interest thereon, at the rate of six percent (6%) per annum, compounded annually. As of December 31, 2013, there was zero owed under the note.

Convertible_Note

Convertible Note	12 Months Ended
	Dec. 31, 2013
Debt Disclosure [Abstract]	'
Convertible Note	'
	NOTE 6 – CONVERTIBLE NOTE
	On September 30, 2013, we issued a Convertible Note (the " Convertible Note ") for $50,000 to NYX Capital Advisors, Inc. (“NYX”) in connection with $50,000 cash paid by NYX.  The Convertible Note bears no interest.  The Convertible Note may be converted at any time, at the option of the holder, into 10,000,000 shares of common stock of MySkin at $0.005 per share.  The Convertible Note is due on March 31, 2014. The principal owner of NYX Capital advisors, Inc. owns 70,000 common shares of the company.

Income_Tax

Income Tax	12 Months Ended
	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
Income Tax	'
	NOTE 7 – INCOME TAX
	For the years ended December 31, 2013 and 2012, the Company incurred net operating losses and, accordingly, no provision for income taxes has been recorded.  In addition, no benefit for income taxes has been recorded due to the uncertainty of the realization of any tax assets. At December 31, 2013 and 2012, the Company had approximately $156,603 and $153,438 of federal and state net operating losses, respectively.  The net operating loss carryforwards, if not utilized, will begin to expire in 2027. The provision for income taxes consisted of the following components for the years ended December 31:
	Components of net deferred tax assets, including a valuation allowance, are as follows at:
		December 31,
		2013			2012
	Deferred tax assets:
	Deferred tax assets		54,811			53,703
	Valuation allowance		(54,811	)		(53,703	)
	Total deferred tax assets	$	-0-		$	-0-
	The valuation allowance for deferred tax assets as of December 31, 2013 and 2012 was $54,811 and $53,703, respectively.  In assessing the recovery of the deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income in the periods in which those temporary differences become deductible.  Management considers the scheduled reversals of future deferred tax liabilities, projected future taxable income, and tax planning strategies in making this assessment.  As a result, management determined it was more likely than not the deferred tax assets would not be realized as of December 31, 2013 and 2012, and recorded a full valuation allowance.
	Reconciliation between the statutory rate and the effective tax rate is as follows at December 31, 2013 and 2012:
		2013& 2012
	Federal statutory tax rate		(35.0	)%
	Valuation allowance		35	%
	Effective tax rate		0	%

Summary_of_Significant_Account1

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]	'
going concern policy	'
	Going Concern – The Company has an accumulated deficit of $156,603 as of December 31, 2013. In the cumulative period of years ended December 31, 2013, we have funded operations through accumulated earnings, borrowings from related parties, and proceeds from debt and equity. We anticipate that our existing cash on hand will not be sufficient to fund our business needs and unless additional financing is obtained, the Company may not be able to continue as a going concern. Our ability to continue our operations may prove to be more expensive than we currently anticipate and we may incur significant additional costs and expenses in connection therewith.
	The financial statements were prepared on a going concern basis which contemplates the realization of assets and the settlement of liabilities in the normal course of business. 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 result if the Company is unable to continue as a going concern.
Consolidation policy	'
	Consolidation Policy - The Company has only one contractual relationship with MTA which is the management services agreement. The Company evaluated the various relationships between the parties to determine whether to consolidate MTA as a variable interest entity pursuant to ASC 810, Consolidation. The Company determined that it was not the primary beneficiary of the interest and that it should not consolidate MTA. The Company’s conclusion was based upon an analysis of the various relationships and California state law restrictions on relationships between licensed professionals and businesses. To complete its analysis, management made assumptions regarding the relevance of certain factors, including state law requirements, which were given significant weight. In the event that state law should change, there should be material changes in the relationships or management’s judgment as to the relevance of various factors should change, the Company might determine that consolidation would be appropriate.
	~
Basis of presentation	'
	Basis of Presentation— The financial statements reflect the financial position, results of operations and cash flows of the Company in conformity with United States Generally Accepted Accounting Principles.
	~
Use of estimates	'
	Use of Estimates —The preparation of financial statements in conformity with generally accepted accounting principles 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.
	~
Cash and cash equivalents policy	'
	Cash and Cash Equivalents — The Company considers investments with original maturities of 90 days or less to be cash equivalents.
	~
Accounts receivable policy	'
	Accounts Receivable - The Company extends credit to its customers. Collateral is generally not required. Credit losses are provided for in the financial statements based on management’s evaluation of historical and current industry trends. Although the Company expects to fully collect amounts due, actual collections may differ from estimated amounts.  The Company estimates an allowance for doubtful accounts based upon a percentage of revenue earned.  When the Company expects that there is less than a 10% chance of collection, the Company writes the receivable off to its allowance for doubtful accounts.  The Company does not typically accrue interest or fees on past due amounts.
	~
Inventory policy	'
	Inventory - Inventory is valued at the lower of cost or market.  Cost is determined using standard costs, which approximates the first-in, first-out method.
	~
Equipment policy	'
	Equipment — Equipment are stated at cost and are depreciated using the straight-line method over their estimated useful lives, ranging from three to five years.
	~
Revenue recognition	'
	Revenue Recognition — The Company’s revenues are derived from management services provided to MTA, a related party. Our president, Marichelle Stoppenhagen, owns 66.4% of the Company and Ms. Stoppenhagen owns 49% of MTA. Dr. Agner spends 0 to 25% of her time working for MTA not the Company. During the years ended December 31, 2013 and 2012 the Company was not in complete compliance with the Facilities and Management Agreement. The Company provides nonmedical services and facilities based on contractual prices established in advance that extend continuously over a set time for a fixed percentage of the contracting physician’s gross revenues less cost of goods sold (as defined in the Management Services Agreement). During the years ended December 31, 2013 and 2012, the Company did not receive cash from MTA for management fees and reimbursement of expenses. Our revenues presented are comprised of the management fee and reimbursement of expenses.
	Under the Facilities and Management Services Agreement, we are reimbursed expenses by MTA. The Company earns no profit on the expenses and the MTA is a related party due to our president owning 49% of MTA. We have treated the reimbursement of expenses as revenue. The substance of the revenues pertaining to the reimbursement of expenses are described under our accounting policy Selling, General and Administrative Expenses. The revenues for the Company are generated from the Facilities and Management Agreement with MTA.
Advertising costs policy	'
	Advertising Costs --- Advertising costs have primarily consisted of advertising materials and costs of trade shows the Company has attended. All advertising costs have been expensed as incurred.
	~
Selling general and administrative expense policy	'
	Selling, General and Administrative Expenses. Selling, general and administrative expenses consist primarily of personnel-related costs, rent, corporate costs, fees for professional and consulting services, advertising costs, and other costs of administration such as marketing, human resources, finance and administrative roles.
	~
Income tax policy	'
	Income Taxes — Income taxes are recorded using the asset and liability method. Under the asset and liability method, tax assets and liabilities are recognized for the tax consequences attributable to differences between financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Future tax assets and liabilities are measured using the enacted tax rates expected to apply when the asset is realized or the liability settled. The effect on future tax assets and liabilities of a change in tax rates is recognized in income in the period that enactment occurs. To the extent that the Company does not consider it more likely than not that a future tax asset will be recovered, it provides a valuation allowance against the excess.
	The Company follows the provisions of ASC 740 Income taxes (ASC 740).  As a result of the ASC 740, the Company makes a comprehensive review of its portfolio of tax positions in accordance with recognition standards established by ASC 740.  As a result of the implementation, the Company recognized no material adjustments to liabilities or stockholders equity.  When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained.  The benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any.  Tax positions taken are not offset or aggregated with other positions.  Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits in the accompanying balance sheets along with any associated interest and penalties that would be payable to the taxing authorities upon examination.
	Interest associated with unrecognized tax benefits are classified as interest expense and penalties are classified in selling, general and administrative expenses in the statements of income. The adoption of FIN 48 did not have a material impact on the Company’s financial statements.
Earnings per share policy	'
	Net Loss Per Share — The Company computes net loss per share in accordance with ASC 260 Earnings per Share (ASC 260). Under the provisions of ASC 260, basic net loss per share includes no dilution and is computed by dividing the net loss available to common stockholders for the period by the weighted average number of shares of common stock outstanding during the period.  The dilution loss per share takes into consideration shares of common stock outstanding (computed under basic net loss per share) and potentially dilutive shares of common stock that are not anti-dilutive. Currently, the Company has an outstanding convertible note that is convertible into 10,000,000 shares of the Company’s common stock.
	~
Financial instruments policy	'
	Financial Instruments —The Company’s financial instruments consist of cash, accounts receivable, accounts payable and accrued expenses.  The carrying values of cash, accounts receivable and accounts payable are representative of their fair values due to their short-term maturities.

Equipment_Tables

Equipment (Tables)	12 Months Ended
	Dec. 31, 2013
Property, Plant and Equipment [Abstract]	'
Equipment schedule	'
		2013			2012
	Equipment	$	131,584		$	113,368
	Less accumulated depreciation and amortization		(113,968	)		(95,948	)
		$	17,616		$	17,420

Income_Tax_Tables

Income Tax (Tables)	12 Months Ended
	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
schedule of deferred tax asset	'
		December 31,
		2013			2012
	Deferred tax assets:
	Deferred tax assets		54,811			53,703
	Valuation allowance		(54,811	)		(53,703	)
	Total deferred tax assets	$	-0-		$	-0-
schedule of tax rate	'
		2013& 2012
	Federal statutory tax rate		(35.0	)%
	Valuation allowance		35	%
	Effective tax rate		0	%

Equipment_Details_Narrative

Equipment (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Property, Plant and Equipment [Abstract]	'	'
Depreciation expense	$18,019	$25,287

Related_Parties_Details_Narrat

Related Parties (Details Narrative) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Related Party Transactions [Abstract]	'	'
Owed by related party	$8,862	$5,398

Convertible_Note_Details_Narra

Convertible Note (Details Narrative) (USD $)	3 Months Ended
	Sep. 30, 2013	Dec. 31, 2013
Debt Disclosure [Abstract]	'	'
Convertible Note	'	$50,000
Proceeds from convertible debt	50,000	'
Convertible shares	$10,000,000	'
conversion price	'	$0.01

Income_Tax_Details_Narrative

Income Tax (Details Narrative) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Income Tax Disclosure [Abstract]	'	'
net operating losses	$156,603	$153,438
valuation allowance deferred tax asset	$54,811	$53,703

Equipment_Equipment_schedule_D

Equipment - Equipment schedule (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Property, Plant and Equipment [Abstract]	'	'
Equipment	$131,584	$113,368
Less accumulated depreciation and amortization	-113,968	-95,948
Equipment, net	$17,616	$17,420

Related_Parties_Related_Party_

Related Parties - Related Party Schedule (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Related Party Transactions [Abstract]	'	'
Amount accrued for management fee	$42,621	$32,102
Amount due to the Company by MTA for expenses paid on MTAbs behalf	63,041	51,501
Due From related party	$8,862	$5,398

Income_Tax_schedule_of_deferre

Income Tax - schedule of deferred tax asset (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Income Tax Disclosure [Abstract]	'	'
Deferred tax assets	$54,811	$53,703
Valuation allowance	-54,811	-53,703
Total deferred tax assets	$0	$0

Income_Tax_schedule_of_tax_rat

Income Tax - schedule of tax rate (Details)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Income Tax Disclosure [Abstract]	'	'
Federal statutory tax rate	-35.00%	-35.00%
Valuation allowance	35.00%	35.00%
Effective tax rate	0.00%	0.00%