Newpoint Financial (NPFC) 10-K 29 Mar 17 2016 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2016	Mar. 31, 2017	Dec. 31, 2014
Document And Entity Information
Entity Registrant Name	JUDO Capital Corp.
Entity Central Index Key	1,445,831
Document Type	10-K
Document Period End Date	Dec. 31, 2016
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			$ 1,089
Entity Common Stock, Shares Outstanding		69,322,426
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,016

Consolidated Balance Sheets (Un

Consolidated Balance Sheets (Unaudited) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Current assets
Cash	$ 4,787	$ 9,044
Prepaid expenses	5,250
Total current assets	10,037	9,044
Total assets	10,037	9,044
Current liabilities
Accounts payable and accrued liabilities	9,805	9,330
Total current liabilities	9,805	9,330
Stockholders' equity (deficit)
Preferred stock; $0.001 par value; 50,000,000 shares authorized; none issued or outstanding
Common stock, $0.001 par value; 100,000,000 shares authorized; 69,322,426 shares issued and outstanding	69,322	69,322
Additional paid-in capital	278,825	278,825
Subscription receivable		(30,000)
Accumulated deficit	(347,915)	(318,433)
Total stockholders' equity (deficit)	232	(286)
Total liabilities and stockholders' equity (deficit)	$ 10,037	$ 9,044

Consolidated Balance Sheets (U3

Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Dec. 31, 2016	Dec. 31, 2015
Statement of Financial Position [Abstract]
Preferred stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized	50,000,000	50,000,000
Preferred stock, shares issued	0	0
Preferred stock, outstanding	0	0
Common stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	69,322,426	69,322,426
Common stock, outstanding	69,322,426	69,322,426

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Operating expenses
General and administrative	$ 29,482	$ 6,696
Total operating expenses	29,482	6,696
Loss from operations	(29,482)	(6,696)
Net income (loss)	$ (29,482)	$ (6,696)
Basic and diluted income (loss) per common share	$ 0	$ 0
Weighted average shares outstanding	69,322,426	29,755,303

Consolidated Statement of Chang

Consolidated Statement of Changes in Stockholder Equity (Deficit) - USD ($)	Preferred Stock	Common Stock	Additional Paid-In Capital	Subscriptions Receivable	Accumulated Deficit	Total
Beginning Balance, shares at Dec. 31, 2014	500,000	18,922,426
Beginning Balance, amount at Dec. 31, 2014	$ 500	$ 18,922	$ 268,652		$ (311,737)	$ (23,663)
Cash contributed by shareholders			32			32
Conversion of preferred stock to common stock , shares	(500,000)	200,000
Conversion of preferred stock to common stock , amount	$ (500)	$ 200	300
Common stock issued for cash and subscription receivable, shares		50,000,000
Common stock issued for cash and subscription receivable, amount		$ 50,000	10,000	$ (30,000)		30,000
Common shares issued to investors for no consideration, shares		165,480
Common shares issued to investors for no consideration, amount		$ 165	(165)
Common stock issued for services, shares		34,520
Common stock issued for services, amount		$ 35	6			41
Collection of subscription receivable
Net loss					(6,696)	(6,696)
Ending Balance, Shares at Dec. 31, 2015		69,322,426
Ending Balance, Amount at Dec. 31, 2015		$ 69,322	278,825	(30,000)	(318,433)	(286)
Collection of subscription receivable				30,000		30,000
Net loss					(29,482)	(29,482)
Ending Balance, Shares at Dec. 31, 2016		69,322,426
Ending Balance, Amount at Dec. 31, 2016		$ 69,322	$ 278,825		$ (347,915)	$ 232

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Cash flows from operating activities
Net loss	$ (29,482)	$ (6,696)
Adjustments to reconcile net loss to net cash used in operating activities
Stock based compensation		41
Changes in operating liabilities:
Prepaid expenses	(5,250)
Accounts payable and accrued liabilities	475	(14,259)
Net cash used in operating activities	(34,257)	(20,914)
Cash flows from financing activities
Collection of subscription receivable	30,000
Proceeds from to related parties		(74)
Proceeds from the sale of stock		30,000
Cash contributions from related party		32
Net cash provided by financing activities	30,000	29,958
Net change in cash	(4,257)	9,044
Cash at beginning of period	9,044
Cash at end of period	4,787	9,044
Supplemental cash flow information
Cash paid for interest
Cash paid for income taxes
Supplemental disclosure of non-cash financing activities:
Expenses paid by related party		128
Conversion of preferred stock to common stock		500
Common shares issued to investors for $nil considerations		165
Common shares issued for subscription receivable		$ 30,000

Note A - Organization and Natur

Note A - Organization and Nature of Busienss	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Note A - Organization and Nature of Business	NOTE A – ORGANIZATION AND NATURE OF BUSINESS Judo Capital Corp. was incorporated in the State of Delaware on November 16, 2005 under the name Blue Ribbon Pyrocool, Inc. (“Blue Ribbon”). Blue Ribbon changed its name to Classic Rules Judo Championships, Inc. ("Classic Rules") on July 15, 2008 then to Judo Capital Corp on February 15, 2017. Classic Rules formed a subsidiary in the State of Connecticut on August 13, 2008 named Classic Rules World Judo Championships, Inc. to develop an annual judo championship tournament. Collectively the entities are referred to as “the Company”. On June 2, 2014, the Company ceased its principal activities of hosting and sponsoring judo tournaments. The Company plans to operate in real estate investment activities focused in the New York City metropolitan area.

Note B - Going Concern

Note B - Going Concern	12 Months Ended
	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Note B - Going Concern	NOTE B – GOING CONCERN The accompanying financial statements have been prepared assuming the Company will continue as a going concern, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has no revenues, has incurred net losses of $29,482 and $6,696 for the years ended December 31, 2016 and 2015, has an accumulated deficit of $347,915 and $318,433 at December 31, 2016 and 2015, and has experienced negative cash flows from operations. These circumstances raise substantial doubt about the Company’s ability to continue as a going concern. The accompanying consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty. Management plans to enter to real estate market and has signed an agreement to raise capital to do so. However, the Company needs to raise additional capital in order to fully develop its business plan. Failure to raise adequate capital and generate adequate sales revenues could result in the Company having to curtail or cease operations. Additionally, even if the Company does raise sufficient capital to support its operating expenses and generate adequate revenues, there can be no assurance that the revenue will be sufficient to enable it to develop business to a level where it will generate profits and cash flows from operations.

Note C - Summary of Significant

Note C - Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Note C - Summary of Significant Accounting Policies	NOTE C – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Principles of Consolidation The consolidated financial statements include the accounts of Classic Rules Judo Championships, Inc. and its wholly owned subsidiary Classic Rules World Judo Championships, Inc. All inter-company balances and transactions have been eliminated in consolidation. Use of Estimates 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 effect 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 revenue and expenses during the reporting period. Actual results could differ from those estimates. Cash and Cash Equivalents The Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. The Company had no cash equivalents at December 31, 2016 and 2015. Fair Value of Financial Instruments: Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic No. 825, “Financial Instruments” (“Topic No. 825”) requires entities to disclose the fair value of financial instruments, both assets and liabilities recognized and not recognized on the balance sheet, for which it is practicable to estimate fair value. Topic No. 825 defines fair value of a financial instrument as the amount at which the instrument could be exchanged in a current transaction between willing parties. At December 31, 2016 and 2015 the carrying value of the Company’s cash, accounts payable and accrued liabilities and related party payables approximate fair value due to the short-term nature of these financial instruments. Equity-Based Compensation The Company accounts for equity-based compensation transactions with employees under the provisions of FASB ASC Topic No. 718, “Compensation, Stock Compensation” (“Topic No. 718”). Topic No. 718 requires the recognition of the fair value of equity-based compensation in net earnings. The fair value of common stock issued for compensation is measured at the market price on the date of grant. The fair value of the Company’s equity instruments, other than common stock, is estimated using a Black-Scholes option valuation model. This model requires the input of highly subjective assumptions and elections including expected stock price volatility and the estimated life of each award. In addition, the calculation of equity-based compensation costs requires that we estimate the number of awards that will be forfeited during the vesting period. The fair value of equity-based awards granted to employees is amortized over the vesting period of the award and the Company elects to use the straight-line method for awards granted after adoption of Topic No. 718. The Company accounts for equity-based transactions with non-employees under provisions of ASC Topic No. 505-50, “Equity-Based Payments to Non-Employees” (“Topic No. 505-50”). Topic No. 505-50 establishes that equity-based payment transactions with non-employees shall be measured at the fair value of the consideration received or the fair value of the equity instruments issued, whichever is more reliably measurable. The fair value of common stock issued for payments to non-employees is measured at the market price on the date of grant. The fair value of equity instruments, other than common stock, is estimated using the Black-Scholes option valuation model. In general, the Company recognizes an asset or expense in the same manner as if it was to pay cash for the goods or services instead of paying with or using the equity instrument. Income Taxes The Company accounts for income taxes in accordance with FASB ASC Topic No. 740, Income Taxes (“Topic No. 740”) which requires the use of the liability method of accounting for income taxes. The liability method measures deferred income taxes by applying enacted statutory rates in effect at the balance sheet date to the differences between the tax basis of assets and liabilities and their reported amounts on the financial statements. The resulting deferred tax assets or liabilities are adjusted to reflect changes in tax laws as they occur. A valuation allowance is provided when it is more likely than not that a deferred tax asset will not be realized. At December 31, 2016 and 2015, the entire deferred tax asset, which arises from our net operating losses, has been fully reserved because management has determined that it is not more likely than not that the net operating loss carry forwards will be realized in the future. The Company recognizes and measures uncertain tax positions and records tax benefits when it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such positions are then measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. The Company recognizes interest and penalties as a component of income tax expense. At December 31, 2016 and 2015 the Company did not have any unrecognized tax benefits and has not accrued any liability for the payment of tax related interest or penalties. The Company currently has no federal or state tax examinations in progress nor has it had any federal or state tax examinations since inception. Subsequent Events In accordance with Topic No. 855 “Subsequent Events” the Company evaluated subsequent events, which are events or transactions that occurred after December 31, 2016 through the date of the issuance of the accompanying consolidated financial statements. Recently Issued Accounting Pronouncements Management does not believe that any recently issued but not yet effective accounting pronouncements, if adopted, would have an effect on the accompanying consolidated financial statements. Advertising Costs The Company's policy regarding advertising is to expense advertising when incurred. Net Loss Per Common Share The Company computes basic loss per common share by dividing net loss attributable to common stockholders by the weighted average number of shares of common stock outstanding for the period. Diluted loss per share is computed using the weighted average number of shares of common stock and dilutive common equivalent shares outstanding during the year. Common equivalent shares from stock options and other common stock equivalents are excluded from the computation when their effect is anti-dilutive. The Company was in a loss position for all periods presented and, accordingly, there is no difference between basic loss per share and diluted loss per share. Related parties The Company follows ASC 850, “Related Party Disclosures,” for the identification of related parties and disclosure of related party transactions. Reclassification Certain prior year amounts have been reclassified to conform with the current year presentation.

Note C - Stockholders Equity

Note C - Stockholders Equity	12 Months Ended
	Dec. 31, 2016
Equity [Abstract]
Note C - Stockholders Equity	NOTE D – STOCKHOLDERS’ DEFICIT Preferred Stock The Company is authorized to issue 50,000,000 shares of preferred stock with a par value of $0.001 per share. On June 3, 2015, the Company accepted the conversion of all outstanding shares of Series A Preferred Stock and issued 200,000 shares of common stock in exchange for 500,000 shares of Series A Preferred Stock. There was 0 shares of Series A Preferred Stock issued and outstanding at December 31, 2016 and 2015. Common Stock The Company is authorized to issue up to 100,000,000 shares of common stock with a par value of $0.001 per share. On June 3, 2015, the Company accepted the conversion of all outstanding shares of Series A Preferred Stock and issued 200,000 shares of common stock in exchange for 500,000 shares of Series A Preferred Stock. On October 15, 2015, the Company issued 50,000,000 shares of common stock Gladstone Ventures, LLC which the Company’s CEO is a Managing Member, for cash proceeds of $30,000 and a subscription receivable of $30,000, which was subsequently collected on October 4, 2016. In November 2015, certain shareholders of the Company expressed dissatisfaction. While no legal action was taken by the shareholders, the Company deemed it was in its best interest to settle with the shareholders by issuing a total of 165,480 shares of common stock. The common stock issuance was treated as an equity financing activity and adjusted against additional paid in capital. On November 4, 2015, the Company issued a total of 34,520 shares of common stock fair valued at $41 for professional services performed related to settling with the dissatisfied shareholders. At December 31, 2016 and 2015 there were 69,322,426 shares of common stock issued and outstanding.

Note E - Income Taxes

Note E - Income Taxes	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Note E - Income Taxes	NOTE E – INCOME TAXES The income tax provision differs from the amount computed by applying the U.S. Federal and state statutory corporate income tax rates as follows: Years Ended 2016 2015 U.S Statutory Corporate Income Tax Rate (34.0 )% (34.0 )% State Income Tax (7.0 )% (7.0 )% Change in Valuation Allowance on Deferred Tax Asset 41.0 % 41.0 % Effective Rate — % — % Net deferred tax assets and liabilities consist of the following components: December 31, December 31 Deferred tax assets: Net operating loss carry-forward $ 142,645 $ 130,558 Valuation Allowance (142,645 ) (130,558 ) Net Deferred tax assets $ — $ — The Company’s net operating loss carry forwards of $347,915 will begin to expire in 2028.

Note F - Related Party Transact

Note F - Related Party Transactions	12 Months Ended
	Dec. 31, 2016
Related Party Transactions [Abstract]
Note F - Related Party Transactions	NOTE F – RELATED PARTY TRANSACTIONS During the year ended December 31, 2015 the Company received cash contributions from a related party totaling $32 and made net repayments to related parties of $74. Additionally, there was $128 which was expenses paid by this related party on behalf of the Company. The Company currently operates out of the office related party free of rent. There was $0 due to related parties as of December 31, 2016 and 2015. On October 15, 2015, the Company issued 50,000,000 shares of common stock to Gladstone Ventures, LLC which the Company’s CEO is a Managing Member, for cash proceeds of $30,000 and a subscription receivable of $30,000, which was subsequently collected on October 4, 2016.

Note D - Commitments and Contin

Note D - Commitments and Contingencies	12 Months Ended
	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Note D - Commitments and Contingencies	NOTE G – COMMITMENTS AND CONTINGENCIES During the third quarter of 2014, the Company identified fraudulent activities entered into by its former CEO who is also a former member of the Board of Directors. The former officer and director of the Company entered into certain employment agreements and convertible notes payable without the proper authorization of the Company or other members of its Board of Directors. The employment agreements and convertible notes payable were entered into during the three months ended June 30, 2014. The Company assessed its potential responsibility for these liabilities entered into and determined it to be remote due to the former officer not having received approval from the Company board of directors to enter into such transactions and the employment agreements and notes being entered into through a fictitious entity with which the Company has no previous or current affiliation with. As such, the impacts of these agreements are not reflected in these financial statements.

Note E - Subsequent Events

Note E - Subsequent Events	12 Months Ended
	Dec. 31, 2016
Subsequent Events [Abstract]
Note E - Subsequent Events	NOTE F – SUBSEQUENT EVENTS The Company amended its Certificate of Incorporation on February 15, 2017 to change its name from Classic Rules Judo, Inc. to Judo Capital Corp. On February 21, 2017, the Company received $20,000 under its credit facility to Delshah Ventures to fund general working capital requirements.

Note A - Organization and Nat15

Note A - Organization and Nature of Busienss (Policies)	12 Months Ended
	Dec. 31, 2016
Note - Organization And Nature Of Busienss Policies
Organization	Judo Capital Corp. was incorporated in the State of Delaware on November 16, 2005 under the name Blue Ribbon Pyrocool, Inc. (“Blue Ribbon”). Blue Ribbon changed its name to Classic Rules Judo Championships, Inc. ("Classic Rules") on July 15, 2008 then to Judo Capital Corp on February 15, 2017. Classic Rules formed a subsidiary in the State of Connecticut on August 13, 2008 named Classic Rules World Judo Championships, Inc. to develop an annual judo championship tournament. Collectively the entities are referred to as “the Company”. On June 2, 2014, the Company ceased its principal activities of hosting and sponsoring judo tournaments. The Company plans to operate in real estate investment activities focused in the New York City metropolitan area.

Note C - Summary of Significa16

Note C - Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the accounts of Classic Rules Judo Championships, Inc. and its wholly owned subsidiary Classic Rules World Judo Championships, Inc. All inter-company balances and transactions have been eliminated in consolidation.
Use of Estimates	Use of Estimates 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 effect 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 revenue and expenses during the reporting period. Actual results could differ from those estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. The Company had no cash equivalents at December 31, 2016 and 2015.
Fair Value of Financial Instruments	Fair Value of Financial Instruments: Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic No. 825, “Financial Instruments” (“Topic No. 825”) requires entities to disclose the fair value of financial instruments, both assets and liabilities recognized and not recognized on the balance sheet, for which it is practicable to estimate fair value. Topic No. 825 defines fair value of a financial instrument as the amount at which the instrument could be exchanged in a current transaction between willing parties. At December 31, 2016 and 2015 the carrying value of the Company’s cash, accounts payable and accrued liabilities and related party payables approximate fair value due to the short-term nature of these financial instruments.
Equity-Based Compensation	Equity-Based Compensation The Company accounts for equity-based compensation transactions with employees under the provisions of FASB ASC Topic No. 718, “Compensation, Stock Compensation” (“Topic No. 718”). Topic No. 718 requires the recognition of the fair value of equity-based compensation in net earnings. The fair value of common stock issued for compensation is measured at the market price on the date of grant. The fair value of the Company’s equity instruments, other than common stock, is estimated using a Black-Scholes option valuation model. This model requires the input of highly subjective assumptions and elections including expected stock price volatility and the estimated life of each award. In addition, the calculation of equity-based compensation costs requires that we estimate the number of awards that will be forfeited during the vesting period. The fair value of equity-based awards granted to employees is amortized over the vesting period of the award and the Company elects to use the straight-line method for awards granted after adoption of Topic No. 718. The Company accounts for equity-based transactions with non-employees under provisions of ASC Topic No. 505-50, “Equity-Based Payments to Non-Employees” (“Topic No. 505-50”). Topic No. 505-50 establishes that equity-based payment transactions with non-employees shall be measured at the fair value of the consideration received or the fair value of the equity instruments issued, whichever is more reliably measurable. The fair value of common stock issued for payments to non-employees is measured at the market price on the date of grant. The fair value of equity instruments, other than common stock, is estimated using the Black-Scholes option valuation model. In general, the Company recognizes an asset or expense in the same manner as if it was to pay cash for the goods or services instead of paying with or using the equity instrument.
Income Taxes	Income Taxes The Company accounts for income taxes in accordance with FASB ASC Topic No. 740, Income Taxes (“Topic No. 740”) which requires the use of the liability method of accounting for income taxes. The liability method measures deferred income taxes by applying enacted statutory rates in effect at the balance sheet date to the differences between the tax basis of assets and liabilities and their reported amounts on the financial statements. The resulting deferred tax assets or liabilities are adjusted to reflect changes in tax laws as they occur. A valuation allowance is provided when it is more likely than not that a deferred tax asset will not be realized. At December 31, 2016 and 2015, the entire deferred tax asset, which arises from our net operating losses, has been fully reserved because management has determined that it is not more likely than not that the net operating loss carry forwards will be realized in the future. The Company recognizes and measures uncertain tax positions and records tax benefits when it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such positions are then measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. The Company recognizes interest and penalties as a component of income tax expense. At December 31, 2016 and 2015 the Company did not have any unrecognized tax benefits and has not accrued any liability for the payment of tax related interest or penalties. The Company currently has no federal or state tax examinations in progress nor has it had any federal or state tax examinations since inception.
Subsequent Events	Subsequent Events In accordance with Topic No. 855 “Subsequent Events” the Company evaluated subsequent events, which are events or transactions that occurred after December 31, 2016 through the date of the issuance of the accompanying consolidated financial statements.
Recently Issued Accounting Pronoucements	Recently Issued Accounting Pronouncements Management does not believe that any recently issued but not yet effective accounting pronouncements, if adopted, would have an effect on the accompanying consolidated financial statements.
Advertising Costs	Advertising Costs The Company's policy regarding advertising is to expense advertising when incurred.
Net Loss Per Common Share	Net Loss Per Common Share The Company computes basic loss per common share by dividing net loss attributable to common stockholders by the weighted average number of shares of common stock outstanding for the period. Diluted loss per share is computed using the weighted average number of shares of common stock and dilutive common equivalent shares outstanding during the year. Common equivalent shares from stock options and other common stock equivalents are excluded from the computation when their effect is anti-dilutive. The Company was in a loss position for all periods presented and, accordingly, there is no difference between basic loss per share and diluted loss per share.
Related parties	Related parties The Company follows ASC 850, “Related Party Disclosures,” for the identification of related parties and disclosure of related party transactions.
Reclassification	Reclassification Certain prior year amounts have been reclassified to conform with the current year presentation.

Note E - Income Taxes (Tables)

Note E - Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Income Tax Provision	Years Ended 2016 2015 U.S Statutory Corporate Income Tax Rate (34.0 )% (34.0 )% State Income Tax (7.0 )% (7.0 )% Change in Valuation Allowance on Deferred Tax Asset 41.0 % 41.0 % Effective Rate — % — %
Deferred Tax Assets	December 31, December 31 Deferred tax assets: Net operating loss carry-forward $ 142,645 $ 130,558 Valuation Allowance (142,645 ) (130,558 ) Net Deferred tax assets $ — $ —

Note B - Going Concern (Details

Note B - Going Concern (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net income (loss)	$ (29,482)	$ (6,696)
Accumulated deficit	$ (347,915)	$ (318,433)

Note C - Stockholders Equity (D

Note C - Stockholders Equity (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Class of Stock [Line Items]
Preferred stock, shares issued	0	0
Preferred stock, outstanding	0	0
Common shares issued for subscription receivable		$ 30,000
Collection of subscription receivable	$ 30,000
Common stock issued for services, amount		$ 41
Common stock, shares issued	69,322,426	69,322,426
Common stock, outstanding	69,322,426	69,322,426
Preferred Stock
Class of Stock [Line Items]
Conversion of preferred stock to common stock , shares		(500,000)
Common Stock
Class of Stock [Line Items]
Conversion of preferred stock to common stock , shares		200,000
Shares issued for cash		50,000,000
Shares issued for cash, amount		$ 30,000
Common shares issued to investors for no consideration, shares		165,480
Common stock issued for services, shares		34,520
Common stock issued for services, amount		$ 35
Subscriptions Receivable
Class of Stock [Line Items]
Common shares issued for subscription receivable		$ 30,000
Collection of subscription receivable	$ 30,000

Note E - Income Taxes Income Ta

Note E - Income Taxes Income Tax Provision (Details)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
U.S Statutory Corporate Income Tax Rate	(34.00%)	(34.00%)
State Income Tax	(7.00%)	(7.00%)
Change in Valuation Allowance on Deferred Tax Asset	41.00%	41.00%
Effective Rate

Note E- Income Taxes- Deferred

Note E- Income Taxes- Deferred Tax Assets (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Deferred tax assets:
Net operating loss carry-forward	$ 142,645	$ 130,558
Valuation Allowance	(142,645)	(130,558)
Net Deferred tax assets

Note E - Income Taxes (Details

Note E - Income Taxes (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Net operating Loss Carryforward		$ 347,915
Expiration	Dec. 31, 2028

Note F - Related Party Transa23

Note F - Related Party Transactions (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2016
Related Party Transactions [Abstract]
Cash contributions from related party	$ 32
Due to related parties	0	$ 0
Payments to related parties	74
Expenses paid by related party	$ 128

Note E - Subsequent Events (De

Note E - Subsequent Events (Details)	2 Months Ended
	Feb. 21, 2017USD ($)
Note E - Subsequent Events Details
Proceeds from credit facility	$ 20,000