Retrieve Medical (RMHI) 10-Q 14 Aug 14 2014 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Jun. 30, 2014	Aug. 13, 2014
Document And Entity Information	'	'
Entity Registrant Name	'CANNABIS THERAPY CORP.	'
Entity Central Index Key	'0001452804	'
Document Type	'10-Q	'
Document Period End Date	30-Jun-14	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--09-30	'
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 Common Stock, Shares Outstanding	'	77,788,562
Document Fiscal Period Focus	'Q3	'
Document Fiscal Year Focus	'2014	'

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $)	Jun. 30, 2014	Sep. 30, 2013
Assets	'	'
Cash	$562,935	$4,906
Prepaid expenses	12,854	'
Total current assets	575,789	4,906
Intangible assets, net of amortization	32,915	'
Deposit	6,000	'
Total Assets	614,704	4,906
Liabilities	'	'
Accounts payable and accrued liabilities	377,109	9,636
Short-term notes payable - related party	'	34,510
Total current liabilities	377,109	44,146
Total Liabilities	377,109	44,146
Commitments and contingencies	'	'
Stockholders' Deficit	'	'
Preferred stock, $.00001 par value, 25,000,000 authorized, none issued or outstanding	'	'
Common stock, $0.0001 par value, 325,000,000 shares authorized, 77,136,898 and 330,750,000 shares issued and outstanding, as of June 30, 2014 and September 30, 2013, respectively	7,714	33,075
Additional paid in capital	2,822,585	27,925
Deficit accumulated in the development stage	-2,592,704	-100,240
Total Stockholders' Deficit	237,595	-39,240
Total Liabilities and Stockholders' Deficit	$614,704	$4,906

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Parenthetical) (USD $)	Jun. 30, 2014	Sep. 30, 2013
Stockholders' Deficit	'	'
Preferred stock, par value	$0.00	$0.00
Preferred stock, shares authorized	25,000,000	25,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$0.00	$0.00
Common stock, shares authorized	325,000,000	325,000,000
Common stock, shares issued	77,136,898	330,750,000
Common stock, shares outstanding	77,136,898	330,750,000

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Operations (Unaudited) (USD $)	3 Months Ended		9 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Expenses:	'	'	'	'
Cost associated with exploring business opportunity	'	'	$412,114	'
General and administrative	963,850	4,120	1,408,372	11,543
Loss from operations	-963,850	-4,120	-1,820,486	-11,543
Gain on extinguishment of debt	'	'	24,650	'
Interest expense	-666,240	'	-696,628	'
Total other income and (expense)	-666,240	'	-671,978	'
Net loss	($1,630,090)	($4,120)	($2,492,464)	($11,543)
Basic and diluted (loss) per common share	($0.02)	$0	($0.03)	$0
Weighted average number of common shares outstanding	72,532,768	330,750,000	76,330,189	330,750,000

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Cash Flows (Unaudited) (USD $)	9 Months Ended
	Jun. 30, 2014	Jun. 30, 2013
Condensed Consolidated Statements Of Cash Flows	'	'
Net cash used in operating activities	($721,971)	($13,173)
Cash flow from Investing activities:	'	'
Investment in website	-35,000	'
Net cash used in investing activities	-35,000	'
Cash flows from financing activities	'	'
Proceeds from debt	500,000	'
Sale of stock	940,000	'
Repurchase of stock	-125,000	'
Advances from related party	'	15,510
Net cash provided by financing activities	1,315,000	15,510
Net change in cash	558,029	2,337
Cash, beginning of period	4,906	4,963
Cash, end of period	562,935	7,300
Supplemental disclosure of cash flow information	'	'
Cash paid for interest	'	'
Cash paid for income taxes	'	'
Non-cash financing activities	'	'
Common shares for settlement of debt	9,860	'
Conversion of debt into common shares	$649,780	'
Cancellation of shares	30,000	'

Basis_of_Presentation_Nature_o

Basis of Presentation, Nature of Operations and Going Concern	9 Months Ended
	Jun. 30, 2014
Notes to Financial Statements	'
Note 1 - Basis of Presentation, Nature of Operations and Going Concern	'
	Throughout this report, the terms “our,” “we,” “us,” and the “Company” refer to Cannabis Technology Corp. and its subsidiary. The accompanying unaudited condensed consolidated financial statements of Cannabis Technology Corp. at June 30, 2014 and 2013 have been prepared in accordance with generally accepted accounting principles (“GAAP”) for interim financial statements, instructions to Form 10-Q, and Regulation S-X. Accordingly, certain information and footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted. These condensed consolidated financial statements should be read in conjunction with the financial statements and notes thereto included in our annual report on Form 10-K for the year ended September 30, 2013. In management's opinion, all adjustments (consisting only of normal recurring adjustments) considered necessary for a fair presentation to make our financial statements not misleading have been included. The results of operations for the periods ended June 30, 2014 and 2013 presented are not necessarily indicative of the results to be expected for the full year. The September 30, 2013 balance sheet has been derived from our audited financial statements included in our annual report on Form 10-K for the year ended September 30, 2013.
	Financial statements prepared in conformity with GAAP contemplate a company’s continuation as a going concern. We have incurred net losses since inception. In addition, we have an accumulated deficit of $2,592,704 as of June 30, 2014. This conditions raise doubt as to our ability to continue as a going concern. In response to these conditions, we may raise additional capital through the sale of equity securities, through an offering of debt securities or through borrowings from financial institutions or individuals. These financial statements do not include any adjustments that might be necessary if we are unable to continue as a going concern.
	We were as incorporated in Nevada on December 18, 2007 as Surf A Movie Solutions Inc., which was previously engaged in the development, sales and marketing of online video stores. We decided to change our business objective and in connection therewith we changed our name to Frac Water Systems, Inc.
	On October 10, 2013, we entered into a Joint Venture Agreement (the “JV Agreement”) with Produced Water Solutions, Inc., a Colorado corporation (“PWS”) in the business of providing economically and environmentally sound solutions for the treatment and recycling of wastewater resulting principally from oil and gas exploration and production activities (the “Business”). The JV Agreement was intended to enable us to engage in and commence activities involving the Business. In furtherance thereof, pursuant to the JV Agreement, PWS provided us with three prospective Business projects (the “Projects”) and agreed to provide us with consulting services with respect to all aspects of the Projects and certain additional Business projects that we may subsequently determine to pursue (the “Additional Projects”). We agreed to accept at least one of the Projects (the “Guaranteed Project”) and were granted a right of first refusal until December 31, 2013 with respect to the two other Projects.
	In consideration for consulting services to be rendered, we had agreed to pay PWS a Monthly Project Cash Fee, a Cash Bonus Payment, 375,000 FWSI Stock Options and Net Income Payments.
	The JV Agreement (and our obligation to make payments to PWS) terminates immediately on the earlier of (a) December 31, 2014, (b) upon PWS giving us sixty calendar days’ prior written notice of termination; (c) upon our giving PWS thirty calendar days prior written notice of termination, or (d) at any time, with no notice, upon which we terminate this Agreement for “Cause”.
	On December 31, 2013, we determined not to move forward with our proposed business of providing solutions for the treatment and recycling of waste water resulting principally from oil and gas exploration and production activities. On December 31, 2013 we notified PWS of our determination to terminate the JV Agreement effective January 30, 2014 (the “Termination Date”). As of the Termination Date, we have no further obligation to make monthly project cash fee payments or bonus payments to PWS which were previously required under the JV Agreement. The options previously granted remain outstanding.
	On March 14, 2014, we changed our name to Cannabis Technology Corp. The name change was made in connection with our entry into the business of manufacturing and marketing pharmaceutical level products containing phytocannabinoids, an abundant and pharmaceutically active component of cannabis, for the treatment of various conditions and diseases.

Significant_Accounting_Policie

Significant Accounting Policies	9 Months Ended
	Jun. 30, 2014
Notes to Financial Statements	'
Note 2 - Significant Accounting Policies	'
	Basis of Consolidation
	The consolidated financial statements include the financial statements of the Company and our wholly owned subsidiary Peak Biopharma Inc. All inter-company balances and transactions among the companies have been eliminated upon consolidation.
	Development Stage Company
	The company has limited operations and is considered to be in the development stage. In the period ended June 30, 2014, the Company has elected to early adopt Financial Accounting Standards Board ("F ASB") Accounting Standards Update ("ASU") No. 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements. The adoption of this ASU allows the company to remove the inception to date information and all references to development stage.
	Expenses associated with exploring business opportunities
	We were exploring opportunities related to solutions for the treatment and recycling of waste water resulting principally from oil and gas exploration and productions activities. We determined not to proceed in that industry. Costs included legal fees, fees associated with the assumption of PWS Notes and other payments under the JV Agreement, consulting fees, attending conferences, web development, and travel. These costs include a non-cash charge of $102,932 which is the assumption of debt related to the JV Agreement (See Note 4) and $2,413 which is the fair value of options granted to PWS (See Note 6).
	Research and Development
	Expenditures for research activities relating to product development and improvement are charged to expense as incurred. We incurred $12,000 in research and development expenses for the three and nine months ended June 30, 2014, respectively. There were no research and development expenses in 2013.

Due_to_Related_Party

Due to Related Party	9 Months Ended
	Jun. 30, 2014
Notes to Financial Statements	'
Note 3 - Due to Related Party	'
	Parties, which can be corporations or individuals, are considered to be related if we have the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Companies are also considered to be related if they are subject to common control or common significant influence.
	We issued 1,479,000 shares of common stock to a former officer of the Company, to settle $34,510 of debt. The fair value of the shares issued is $9,860 or $0.0067 per share. We recognized a gain on the settlement of debt of $24,650 for the difference of the fair value of the shares and the amount payable to the former officer. As of June 30, 2014, we are no longer indebted to the former officer.

ShortTerm_Convertible_Notes_Pa

Short-Term Convertible Notes Payable	9 Months Ended
	Jun. 30, 2014
Notes to Financial Statements	'
Note 4 - Short-Term Convertible Notes Payable	'
	On October 10, 2013, we entered into a Settlement Agreement and Mutual Release (the “Settlement Agreement”) with PWS and Montrose Capital Limited (“Montrose”) related to the termination of a June 13, 2013 Term Sheet (the “Term Sheet”) among us, PWS and Montrose. The Term Sheet contemplated a $250,000 bridge financing for PWS involving the sale of $250,000 in principal amount of secured convertible promissory notes of PWS (the “PWS Notes”) and a subsequent reverse triangular merger (the “Merger”) among us, PWS and the shareholders of PWS in which PWS would become a wholly-owned subsidiary of ours. On July 1, 2013 the $250,000, bridge financing was completed and the PWS Notes were issued. The Notes were subject to mandatory conversion at the effective time of the Merger into securities of ours. The parties to the Settlement Agreement subsequently determined not to proceed with the Merger, choosing instead to have us engage directly in the Business pursuant to a Joint Venture Agreement. The JV Agreement discussed in Note 1 was the result thereof.
	As part of the Settlement Agreement, the parties agreed to terminate the Term Sheet, a related Mutual Confidentiality, Non-Disclosure and Non-Circumvention Agreement (the “NDA”) and all other agreements among the parties related to the Term Sheet and NDA. They also agreed that upon execution of the JV Agreement and in consideration of the Guaranteed Project, as such term is defined above, $100,000 in principal and all accrued interest due on the PWS Notes would be converted into one year 10% senior convertible notes of ours (the “FWSI Notes”). The Settlement Agreement further provided that upon our acceptance, if ever, of a second project pursuant to the JV Agreement, $75,000 in principal and all accrued interest due on the PWS Notes would be converted into FWSI Notes and that upon our acceptance, if ever, of a third project pursuant to the JV Agreement, the remaining $75,000 in principal and all accrued interest due on the PWS Notes would be converted into FWSI Notes. The holders of the PWS notes entered into a similar Settlement Agreement and Mutual Release with PWS in which, among other things, they agreed to the conversion of the PWS Notes into FWSI Notes on the terms stated above. We did not accept any projects other than the Guaranteed Project and accordingly the $150,000 was not converted into FWSI Notes.
	On October 15, 2013, we closed on the sale of an aggregate of $500,000 in principal amount of promissory notes of the Company (“FWSI Notes”) to two investors. In addition, as of October 15, 2013, $100,000 in principal and $2,932 in accrued interest due on PWS Notes were converted into FWSI Notes as discussed above. The FWSI Notes had a stated maturity date of October 15, 2014. The Notes had an interest at a rate of 10% per annum. On June 30, 2014 the Holders agreed to convert the Notes into common stock of the Company at a conversion price of $0.20 per share for the outstanding principal of $602,932 and accrued interest of $46,848. We issued 3,248,898 share of our common stock to the Holders. In accordance with guidance in Financial Accounting Standards Board FASB, Accounting Standards Codification (“ASC”) Topic 470, Debt, we recognized a beneficial conversion feature to the debt and wrote-off the discount at the date of conversion. The discount of $649,780 was recorded as interest expense.

Commitments_and_Contingencies

Commitments and Contingencies	9 Months Ended
	Jun. 30, 2014
Notes to Financial Statements	'
Note 5 - Commitments and Contingencies	'
	We rent office space on a month to month basis.
	Rent expense was $190 and $4,190 for the three and nine months ended June 30, 2014, respectively. There was no rent expense in 2013.

Stockholders_Equity

Stockholders' Equity	9 Months Ended
	Jun. 30, 2014
Notes to Financial Statements	'
Note 6 - Stockholders' Equity	'
	On March 11, 2014 our board of directors authorized a 1.5 for 1 forward split of our common stock in the form of a stock dividend (the “Stock Split”). In connection therewith, Company shareholders of record as of the close of business on March 27, 2014, the record date, received an additional .5 shares of our common stock for each share of our common stock held by them on the record date. Accordingly, all references to numbers of common shares and per-share data in the accompanying financial statements have been adjusted to reflect the Stock Split on a retroactive basis.
	On October 10, 2013, we issued 30,000,000 shares at $0.0067 per share, to a then officer of the Company, for total proceeds of $200,000. On March 11, 2014 we repurchased 29,500,000 of these shares for an aggregate of $100,000. Prior to the repurchase, the officer and director resigned.
	In addition, on October 10, 2013, a former officer and director and a former director of ours delivered to us an aggregate of 300,000,000 shares of common stock of ours for cancellation. The cancellation of these shares was made in conjunction with the resignation of the positions they held.
	On October 15, 2013, we issued 3,750,000 shares at $0.0067 per share, to two directors of the Company for total proceeds of $25,000. On January 30, 2014 in connection with the termination of the JV Agreement and the resignation of the two directors, we repurchased these 3,750,000 shares for $25,000, the amount paid.
	On November 15, 2013, we issued 1,479,000 shares of our common stock in settlement for $34,510 due to a former related party. (See Note 3)
	On March 11, 2014, we issued 37,584,000 shares to 3 individuals and their assignees for services rendered. The shares were valued at $0.0033 per share, the amount paid by the Company to repurchase shares on the same date. The total amount, $125,280 was recognized as equity based compensation.
	During April and June we sold a total of 3,575,000 shares of our common stock at a price of $0.20 per share for total proceeds of $715,000. There was no cost attributed to these sales.
	On .June 25, 2014 we entered into an agreement for public and investor relations services. The agreement is for a period of 90 days. The agreement requires the fee to be settled by our issuance of 60 000 restricted shares of our common stock. The shares were issued on July 14, 2014 and are valued at $61,200, $1.02 per share, the trading value, and will be charged to expense over the life of the contract.
	On June 30, 2014 we issued 3,248,898 shares of our common stock in connection with the conversion of debt (see Note 4).

Options

Options	9 Months Ended
	Jun. 30, 2014
Notes to Financial Statements	'
Note 7 - Options	'
	In connection with the JV Agreement described in Note 1, we issued options to purchase 375,000 shares of our common stock. The options have a term of 10 years, are exercisable at $0.0067 per share and vest twelve months from the date of issuance, October 10, 2013.
	The fair value of the options, estimated at the date of grant using the Black-Scholes option pricing model was $2,413. The options have been expensed to the cost of the project which we are not moving forward on. The following assumptions were used in the Black-Scholes option pricing model:
	Expected life (in years)		10
	Volatility (based on a comparable companies)		130	%
	Risk Free interest rate		2.71	%
	Dividend yield (on common stock)		-
	During October 2013 through December 31, 2013 we issued options to purchase 1,125,000 shares of our common stock (375,000 to each of our Chief Executive Officer and two Directors). The options had a term of 10 years, were exercisable at $0.0067 per share and vested one year from the date of issuance. In addition we issued options to purchase 262,500 shares of our common stock to our Chief Financial Officer. The options had a term of 10 years, were exercisable at $0.0067 per share and vested quarterly over the next year.
	The fair value of the options, estimated at the date of grant using the Black-Scholes option pricing model was $5,859. The options have been expensed to the cost of the project which we are not moving forward on. The following assumptions were used in the Black-Scholes option pricing model:
	Expected life (in years)		10
	Volatility (based on a comparable companies)		130	%
	Risk Free interest rate		2.71	%
	Dividend yield (on common stock)		-
	In January 2014 all of the option issued to the officers and directors were cancelled.
	In March 2014, we issued non-qualified options to purchase 2,916,000 shares of our common stock for services rendered to a director of the Company. The options have a term of 10 years, are exercisable at $0.0067 per share and vested when they were issued.
	The fair value of the options, estimated at the date of grant using the Black-Scholes option pricing model was $9,078. The options have been expensed equity based compensation. The following assumptions were used in the Black-Scholes option pricing model:
	Expected life (in years)		10
	Volatility (based on a comparable companies)		123	%
	Risk Free interest rate		2.73	%
	Dividend yield (on common stock)		-
	In May 2014, we issued non-qualified options to purchase 4,500,000 shares of our common stock to certain officers of the Company. The options are exercisable at $0.20 per share and have graded vesting over 4 years.
	The fair value of the options, estimated at the date of grant using the Black-Scholes option pricing model was $4,415,649. The options have been expensed equity based compensation. The following assumptions were used in the Black-Scholes option pricing model:
	Expected life (in years)		10
	Volatility (based on a comparable companies)		123	%
	Risk Free interest rate		2.56	%
	Dividend yield (on common stock)		-
	As per guidance in the ASC Topic 718, Compensation - Stock Compensation (“ASC 718”), we are amortizing the fair value of the options on a straight line basis over the requisite service period for each separately vesting portion of the award as if the award was, in-substance, multiple awards (graded vesting attribution method.
	The following is a summary of outstanding stock options issued to employees and directors as of June 30, 2014:
		Number of Options			Exercise price  per share		Average  remaining  term in years		Aggregate  intrinsic value at date of grant
	Outstanding September 30, 2013		-		$	-		-	$	-
	Issued		8,803,500		$	0.0067- 0.20		-		-
	Cancelled		387,500		$	0.0067		-		-
	Outstanding June 30, 2014		7,416,000		$	0.20		9.82	$	-
	Exercisable		2,916,000		$	0.0067		9.7	$	-
	The following is a summary of outstanding stock options issued to non-employees, excluding directors, as of June 30, 2014:
		Number of Options			Exercise price  per share		Average remaining  term in years		Aggregate intrinsic value at date of grant
	Outstanding September 30, 2013		-		$	-		-	$	-
	Issued		375,000		$	0.0067
	Cancelled		-		$	-		-
	Outstanding June 30, 2014		375,000		$	0.0067		9.30	$	-
	Exercisable		-		$	-		-	$	-

Income_Tax

Income Tax	9 Months Ended
	Jun. 30, 2014
Notes to Financial Statements	'
Note 8 - Income Tax	'
	We account for income taxes in interim periods in accordance with ASC Topic 740, Income Taxes (“ASC 740”). We have determined an estimated annual effective tax rate. The rate will be revised, if necessary, as of the end of each successive interim period during our fiscal year to our best current estimate. As of June 30, 2014 the estimated effective tax rate for the year will be zero.
	There are open statutes of limitations for taxing authorities in federal and state jurisdictions to audit our tax returns from 2010 through the current period. Our policy is to account for income tax related interest and penalties in income tax expense in the statement of operations. There have been no income tax related interest or penalties assessed or recorded.
	ASC 740 prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. This pronouncement also provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition.
	For the three and nine month periods ended June 30, 2014 and 2013 we did not have any interest and penalties associated with tax positions. As of June 30, 2014 we did not have any significant unrecognized uncertain tax positions.

Subsequent_Events

Subsequent Events	9 Months Ended
	Jun. 30, 2014
Notes to Financial Statements	'
Note 8 - Subsequent Events	'
	Subsequent to June 30, 2014 and pursuant to an agreement for public and investor relations services dated June 25, 2014, we issued 60,000 restricted shares of our common stock. The shares are valued at $61,200, $1.02 per share, the trading value, and will be charged to expense over the life of the contract.
	Subsequent to June 30, 2014 we completed sales of an aggregate of 500,000 shares of our common stock at a price of $0.20 per share or an aggregate of$100,000.
	Subsequent to June 30, 2014 we issued 466,666 shares of common stock for services. The stock will be valued at $475,999, $1.02 per share, the trading value of the shares on the date of issuance and be expensed at that time.
	Subsequent to June 30, 2014 we entered into a License Agreement with a company which is in the business of producing and selling medical cannabis products made from hemp and low the cannabis plants intended exclusively for consumption by pets. Pursuant to the License Agreement, we were granted a perpetual, exclusive, worldwide license to use that company's intellectual property. The License Agreement gives us the right to produce and sell existing products and to develop new products, based upon the licensed intellectual property.

Significant_Accounting_Policie1

Significant Accounting Policies (Policies)	9 Months Ended
	Jun. 30, 2014
Significant Accounting Policies Policies	'
Basis of Consolidation	'
	The consolidated financial statements include the financial statements of the Company and our wholly owned subsidiary Peak Biopharma Inc. All inter-company balances and transactions among the companies have been eliminated upon consolidation.
Development Stage Company	'
	The company has limited operations and is considered to be in the development stage. In the period ended June 30, 2014, the Company has elected to early adopt Financial Accounting Standards Board ("F ASB") Accounting Standards Update ("ASU") No. 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements. The adoption of this ASU allows the company to remove the inception to date information and all references to development stage.
Expenses associated with exploring business opportunities	'
	We were exploring opportunities related to solutions for the treatment and recycling of waste water resulting principally from oil and gas exploration and productions activities. We determined not to proceed in that industry. Costs included legal fees, fees associated with the assumption of PWS Notes and other payments under the JV Agreement, consulting fees, attending conferences, web development, and travel. These costs include a non-cash charge of $102,932 which is the assumption of debt related to the JV Agreement (See Note 4) and $2,413 which is the fair value of options granted to PWS (See Note 6).
Research and Development	'
	Expenditures for research activities relating to product development and improvement are charged to expense as incurred. We incurred $12,000 in research and development expenses for the three and nine months ended June 30, 2014, respectively. There were no research and development expenses in 2013.

Options_Tables

Options (Tables)	9 Months Ended
	Jun. 30, 2014
Option One	'
Schedule of Stock Options Valuation Assumptions	'
	The options have been expensed to the cost of the project which we are not moving forward on. The following assumptions were used in the Black-Scholes option pricing model:
	Expected life (in years)		10
	Volatility (based on a comparable companies)		130	%
	Risk Free interest rate		2.71	%
	Dividend yield (on common stock)		-
Option Two	'
Schedule of Stock Options Valuation Assumptions	'
	The options have been expensed to the cost of the project which we are not moving forward on. The following assumptions were used in the Black-Scholes option pricing model:
	Expected life (in years)		10
	Volatility (based on a comparable companies)		130	%
	Risk Free interest rate		2.71	%
	Dividend yield (on common stock)		-
Option Three	'
Schedule of Stock Options Valuation Assumptions	'
	The options have been expensed equity based compensation. The following assumptions were used in the Black-Scholes option pricing model:
	Expected life (in years)		10
	Volatility (based on a comparable companies)		123	%
	Risk Free interest rate		2.73	%
	Dividend yield (on common stock)		-
Option Four	'
Schedule of Stock Options Valuation Assumptions	'
	The options have been expensed equity based compensation. The following assumptions were used in the Black-Scholes option pricing model:
	Expected life (in years)		10
	Volatility (based on a comparable companies)		123	%
	Risk Free interest rate		2.56	%
	Dividend yield (on common stock)		-
Employees	'
Summary of outstanding stock options issued	'
	The following is a summary of outstanding stock options issued to employees and directors as of June 30, 2014:
		Number of Options			Exercise price  per share		Average  remaining  term in years		Aggregate  intrinsic value at date of grant
	Outstanding September 30, 2013		-		$	-		-	$	-
	Issued		8,803,500		$	0.0067- 0.20		-		-
	Cancelled		387,500		$	0.0067		-		-
	Outstanding June 30, 2014		7,416,000		$	0.20		9.82	$	-
	Exercisable		2,916,000		$	0.0067		9.7	$	-
Non - Employees	'
Summary of outstanding stock options issued	'
	The following is a summary of outstanding stock options issued to non-employees, excluding directors, as of June 30, 2014:
		Number of Options			Exercise price  per share		Average remaining  term in years		Aggregate intrinsic value at date of grant
	Outstanding September 30, 2013		-		$	-		-	$	-
	Issued		375,000		$	0.0067
	Cancelled		-		$	-		-
	Outstanding June 30, 2014		375,000		$	0.0067		9.30	$	-
	Exercisable		-		$	-		-	$	-

Basis_of_Presentation_Nature_o1

Basis of Presentation, Nature of Operations and Going Concern (Details Narrative) (USD $)	9 Months Ended
	Jun. 30, 2014
Basis Of Presentation Nature Of Operations And Going Concern Details Narrative	'
Date of Incorporation	18-Dec-07
State of Incorporation	'Nevada
Accumulated deficit	$2,592,704

Due_to_Related_Party_Details_N

Due to Related Party (Details Narrative) (USD $)	3 Months Ended		9 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Sep. 30, 2013
Common stock issued	77,136,898	'	77,136,898	'	330,750,000
Common Stock Value	$7,714	'	$7,714	'	$33,075
Gain on the settlement of debt	'	'	24,650	'	'
Former Officer [Member]	'	'	'	'	'
Common stock issued	1,479,000	'	1,479,000	'	'
Loan	34,510	'	34,510	'	'
Common Stock Value	9,860	'	9,860	'	'
Gain on the settlement of debt	'	'	$24,650	'	'

Commitments_and_Contingencies_

Commitments and Contingencies (Details Narrative) (USD $)	3 Months Ended	9 Months Ended
	Jun. 30, 2014	Jun. 30, 2014
Commitments And Contingencies Details Narrative	'	'
Rent expense	$190	$4,190

Options_Details

Options (Details) (USD $)	9 Months Ended
	Jun. 30, 2014
Expected life (in years)	'10 years
Option One	'
Expected life (in years)	'10 years
Volatility (based on a comparable company)	130.00%
Risk Free interest rate	2.71%
Dividend yield (on common stock)	'

Options_Details_1

Options (Details 1) (USD $)	9 Months Ended
	Jun. 30, 2014
Expected life (in years)	'10 years
Option Two	'
Expected life (in years)	'10 years
Volatility (based on a comparable company)	130.00%
Risk Free interest rate	2.71%
Dividend yield (on common stock)	'

Options_Details_2

Options (Details 2) (USD $)	9 Months Ended
	Jun. 30, 2014
Expected life (in years)	'10 years
Option Three	'
Expected life (in years)	'10 years
Volatility (based on a comparable company)	123.00%
Risk Free interest rate	2.73%
Dividend yield (on common stock)	'

Options_Details_3

Options (Details 3) (USD $)	9 Months Ended
	Jun. 30, 2014
Expected life (in years)	'10 years
Option Four	'
Expected life (in years)	'10 years
Volatility (based on a comparable company)	123.00%
Risk Free interest rate	2.56%
Dividend yield (on common stock)	'

Options_Details_4

Options (Details 4) (Employees, USD $)	9 Months Ended
	Jun. 30, 2014
Number of Options	'
Options outstanding	'
Options Issued	8,803,500
Options Cancelled	387,500
Options outstanding	7,416,000
Options Exercisable	2,916,000
Exercise price per share	'
Exercise price per options outstanding	'
Exercise price per options cancelled	$0.01
Exercise price per options outstanding	$0.20
Exercise price per options exercisable	$0.01
Average remaining term in years	'
Average remaining term in years outstanding	'9 years 9 months 26 days
Average remaining term in years exercisable	'9 years 8 months 12 days
Aggregate Intrinsic Value	'
Aggregate intrinsic value of options outstanding	'
Aggregate intrinsic value of options issued	'
Aggregate intrinsic value of options cancelled	'
Aggregate intrinsic value of options outstanding	'
Aggregate intrinsic value of option exercisable	'
Minimum [Member]	'
Exercise price per share	'
Exercise price per options issued	$0.01
Maximum [Member]	'
Exercise price per share	'
Exercise price per options issued	$0.20

Options_Details_5

Options (Details 5) (Non - Employees, USD $)	9 Months Ended
	Jun. 30, 2014
Non - Employees	'
Number of Options	'
Options Issued	375,000
Options Cancelled	'
Options outstanding	375,000
Options Exercisable	'
Exercise price per share	'
Exercise price per options outstanding	'
Exercise price per options issued	$0.01
Exercise price per options cancelled	'
Exercise price per options outstanding	$0.01
Exercise price per options exercisable	'
Average remaining term in years	'
Average remaining term in years outstanding	'9 years 3 months 18 days
Aggregate Intrinsic Value	'
Aggregate intrinsic value of options outstanding	'
Aggregate intrinsic value of options issued	'
Aggregate intrinsic value of options cancelled	'
Aggregate intrinsic value of options outstanding	'
Aggregate intrinsic value of option exercisable	'

Options_Details_Narrative

Options (Details Narrative) (USD $)	9 Months Ended
	Jun. 30, 2014
Options Issued	1,125,000
Options Term	'10 years
Options exercisable	$0.01
CEO	'
Options Issued	375,000
Common stock for services	262,500
Directors One	'
Options Issued	375,000
Directors Two	'
Options Issued	375,000

Income_Tax_Details_Narrative

Income Tax (Details Narrative)	9 Months Ended
	Jun. 30, 2014
Income Tax Details Narrative	'
Estimated effective tax rate	0.00%