Global AI (GLAI) 10-K 24 Dec 14 2014 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Sep. 30, 2014	Dec. 23, 2014	Mar. 31, 2014
Document And Entity Information
Entity Registrant Name	Wall Street Media Co, Inc.
Entity Central Index Key	1473490
Document Type	10-K
Document Period End Date	30-Sep-14
Amendment Flag	FALSE
Current Fiscal Year End Date	-21
Entity a Well-known Seasoned Issuer	No
Entity a Voluntary Filer	No
Entity's Current Reporting Status	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$0
Entity Common Stock, Shares Outstanding		26,822,007
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2014

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Sep. 30, 2014	Sep. 30, 2013
Current Assets
Cash	$1,332	$1,833
Total current assets	1,332	1,833
Total Assets	1,332	1,833
Current Liabilities
Accrued expenses	16,412	48,367
Deferred compensation	112,800	24,000
Total current liabilities	129,212	72,367
Commitments and Contingencies
Stockholders' Deficit
Preferred stock, $0.001 par value; 5,000,000 shares authorized; none issued or outstanding
Common stock, $0.001 par value; 195,000,000 shares authorized; 26,822,007 issued and outstanding	26,822	26,822
Additional paid-in capital	1,185,356	1,146,856
Accumulated deficit	-1,340,058	-1,244,212
Total stockholders' deficit	-127,880	-70,534
Total Liabilities and Stockholders' Deficit	$1,332	$1,833

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Sep. 30, 2014	Sep. 30, 2013
Statement of Financial Position [Abstract]
Preferred stock, par value	$0.00	$0.00
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, par value	$0.00	$0.00
Common stock, shares authorized	195,000,000	195,000,000
Common stock, shares issued	26,822,007	26,822,007
Common stock, shares outstanding	26,822,007	26,822,007

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (USD $)	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Revenues:
Website development services	$57,900	$16,100
Website development services - related parties	13,050	44,400
Total Revenues	70,950	60,500
Operating Expenses:
Internet & hosting services	3,027	1,501
Programming & development	24,087	26,315
Advertising & marketing	1,450	454
Office and administrative	15,415	7,807
Domain names	1,643	6,106
Professional fees	24,960	49,065
Salaries	96,000	73,000
Rent	214	7,100
Total Operating Expenses	166,796	171,348
Loss From Operations	-95,846	-110,848
Other Expense
Interest expense		6,688
Total Other Expense		6,688
Net loss	($95,846)	($117,536)
Net loss per share - basic and diluted	$0	($0.01)
Weighted average number of common shares - Basic and Diluted	26,822,007	17,683,020

Consolidated_Statement_of_Chan

Consolidated Statement of Changes in Stockholders' Deficit (USD $)	Common Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Deficit [Member]	Total
Balance at Sep. 30, 2012	$1,386	$601,616	($1,126,676)	($523,674)
Balance, shares at Sep. 30, 2012	1,386,280
Contributed capital		55,089		55,089
Common stock issued for conversion of related party debt	25,436	490,151		515,587
Common stock issued for conversion of related party debt, shares	25,435,727
Forgiveness of amounts due to stockholders
Net loss			-117,536	-117,536
Balance at Sep. 30, 2013	26,822	1,146,856	-1,244,212	-70,534
Balance, shares at Sep. 30, 2013	26,822,007
Common stock issued for conversion of related party debt
Forgiveness of amounts due to stockholders		38,500		38,500
Net loss			-95,846	-95,846
Balance at Sep. 30, 2014	$26,822	$1,185,356	($1,340,058)	($127,880)
Balance, shares at Sep. 30, 2014	26,822,007

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Cash flows used in Operating Activities:
Net loss	($95,846)	($117,536)
Adjustments to reconcile net loss to net cash used in operating activities:
Deferred compensation	88,800	24,000
Changes in operating assets and liabilities:
Increase (decrease) in accrued expenses	-11,955	36,155
Net cash used in operating activities	-19,001	-57,381
Cash flows provided by Financing Activities:
Cash contributed by stockholder		55,089
Proceeds from loans payable stockholders	18,500
Net cash provided by financing activities	18,500	55,089
Decrease in cash during the year	-501	-2,292
Cash, beginning of year	1,833	4,125
Cash, end of year	1,332	1,833
SUPPLEMENTAL DISCLOSURE OF NON-CASH INVESTING AND FINANCING ACTIVITIES:
Conversion of related party debt into common stock		515,587
Forgiveness of amount due to stockholders	$38,500

Nature_of_Operations_and_Summa

Nature of Operations and Summary of Significant Accounting Policies	12 Months Ended
	Sep. 30, 2014
Accounting Policies [Abstract]
Nature of Operations and Summary of Significant Accounting Policies	Note 1 – Nature of Operations and Summary of Significant Accounting Policies
	Nature of Operations
	Wall Street Media Co, Inc. and Subsidiary (the “Company”) was organized as Mycatalogsonline.com, Inc. in the state of Nevada on January 26, 2009. In April 2009, the Company changed its name to My Catalogs Online, Inc. In November 2012 the Company changed its name to Bright Mountain Holdings, Inc. and effected a 1 for 10 reverse stock split (see Note 13). In August, 2013 the Company changed its name to Wall Street Media Co, Inc.
	The Company owns 100% of the outstanding common stock of Catalog Enterprises, Inc., which was formed in March 2009, for the purpose of acquiring and maintaining domain names for future use within the Company’s business model and for providing website development services for other companies.
	Principles of Consolidation
	The accompanying consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary Catalog Enterprises, Inc. All material inter-company transactions and balances have been eliminated in consolidation.
	Use of Estimates
	The consolidated financial statements are prepared in accordance with Accounting Principles Generally Accepted in the United States (“GAAP”). These accounting principles require the Company to make certain estimates, judgments and assumptions. The Company believes that the estimates, judgments and assumptions upon which it relies are reasonable based upon information available at the time that these estimates, judgments and assumptions are made. These estimates, judgments and assumptions can affect the reported amounts of assets and liabilities as of the date of the consolidated financial statements as well as the reported amounts of revenues and expenses during the periods presented. The consolidated financial statements would be affected to the extent there are material differences between these estimates and actual results. In many cases, the accounting treatment of a particular transaction is specifically dictated by GAAP and does not require management’s judgment in its application. There are also areas in which management’s judgment in selecting any available alternative would not produce a materially different result. Significant estimates include the valuation of equity based transactions and related services, and the valuation allowance on deferred tax assets.
	Revenue Recognition
	In accordance with ASC 605-10, revenue is recognized when persuasive evidence of an arrangement exists, products are delivered to and accepted by the customer, economic risk of loss has passed to the customer, the price is fixed or determinable, collection is reasonably assured, and any future obligations of the Company are insignificant. These criteria are generally met during the period when the development services are provided or completed.
	Advertising
	The Company conducts advertising for the promotion of its products and services. In accordance with ASC 720-35, advertising costs are charged to operations when incurred; such amounts aggregated $1,450 in 2014 and $454 in 2013.
	Income Taxes
	The Company accounts for income taxes pursuant to the provisions of ASC 740-10 “Accounting for Income Taxes,” which requires, among other things, an asset and liability approach to calculating deferred income taxes. The asset and liability approach requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the carrying amounts and the tax bases of assets and liabilities. A valuation allowance is provided to offset any net deferred tax assets for which management believes it is more likely than not that the net deferred asset will not be realized.
	Upon inception, the Company adopted the provisions of ASC 740-10, Accounting for Uncertain Income Tax Positions. In accordance with the guidance of ASC 740-10, 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 should be reflected as a liability for unrecognized tax benefits in the accompanying balance sheet along with any associated interest and penalties that would be payable to the taxing authorities upon examination. The Company believes its tax positions are all highly certain of being upheld upon examination. As such, the Company has not recorded a liability for unrecognized tax benefits. As of September 30, 2014, tax years 2014, 2013, 2012, 2011, and 2010 remain open for IRS audit. The Company has received no notice of audit from the Internal Revenue Service for any of the open tax years.
	Basic and Diluted Net Loss per Common Share
	Basic net loss per share is computed by dividing the net loss by the weighted average number of common shares outstanding during the period. Diluted net loss per common share is computed by dividing the net loss by the weighted average number of common shares outstanding for the period and, if dilutive, potential common shares outstanding during the period. Potentially dilutive securities consist of the incremental common shares issuable upon exercise of common stock equivalents such as stock options and convertible debt instruments. Potentially dilutive securities are excluded from the computation if their effect is anti-dilutive. There were no potentially dilutive securities outstanding as of September 30, 2014 and 2013.
	Recent Accounting Pronouncements
	The Company does not believe these are any new accounting pronouncements that have been issued that might have a material impact on its consolidated financial statements.

Going_Concern

Going Concern	12 Months Ended
	Sep. 30, 2014
Going Concern
Going Concern	Note 2 – Going Concern
	As reflected in the accompanying consolidated financial statements for the years ended September 30, 2014 and 2013, the Company reported net losses of $95,846 and $117,536, respectively, and used cash for operating activities of $19,001 and $57,381 in 2014 and 2013, respectively. In addition, the Company has a working capital deficit of $129,212 at September 30, 2014. These matters raise substantial doubt about the Company’s ability to continue as a going concern. The consolidated financial statements do not include any adjustments relating to the recovery of the recorded assets or the classification of the liabilities that might be necessary should the Company be unable to implement its business plan and continue as a going concern. Management plans to continue to pursue contracts to develop websites in efforts to generate additional revenue. In addition, the Company is actively seeking investor funding. The company has elected to study the possibility of a merger partnership with a private entity to further the possibilities of success and the protection of the shareholders interests in the company.

Related_Party_Transactions

Related Party Transactions	12 Months Ended
	Sep. 30, 2014
Related Party Transactions [Abstract]
Related Party Transactions	Note 3 – Related Party Transactions
	$13,050, and $44,400, or 18% and 73%, of the Company’s revenue during the years ended September 30, 2014 and 2013, respectively, was derived from a related party where the Chairman and CEO of the Company is the president.(See Note 8).
	During the year ended September 30, 2014, the Company’s chairman and chief executive officer settled $8,000 of accounts payable on behalf of the Company. These amounts are due on demand and non-interest bearing. During the year ended September 30, 2014, the Company repaid $1,000 and the officer agreed to forgive the remaining $7,000.
	During the year ended September 30, 2014, a stockholder advanced $6,500 to the Company for working capital purposes. The advance was non-interest bearing and due on demand. During the year ended September 30, 2014, the stockholder agreed to forgive this advance.
	During the year ended September 30, 2014, a stockholder advanced $5,000 to the Company for working capital purposes. The advance was non-interest bearing and due on demand. During the year ended September 30, 2014, the stockholder agreed to forgive this advance.

Stockholders_Deficit

Stockholders' Deficit	12 Months Ended
	Sep. 30, 2014
Equity [Abstract]
Stockholders' Deficit	Note 4 – Stockholders’ Deficit
	The Company has 5,000,000 preferred shares authorized. None are designated, issued or outstanding.
	Reverse Stock Split and Name Change
	On November 14, 2012, the Company effected a 1 for 10 reverse stock split of the outstanding common stock of the Company. All share and per share information in the accompanying consolidated financial statements and footnotes has been retroactively adjusted to give effect to the reverse stock split.
	Conversion of Related Party Debt to Common Stock and Capital Contributions
	During the year ended September 30, 2014, certain stockholders forgave advances totaling $38,500, which was recorded as additional paid in capital.
	On February 8, 2013, the two related party stockholders converted their convertible promissory notes and related accrued interest through December 31, 2012 totaling $272,291 into shares of common stock at the contractual conversion price of $0.40 per share. In addition, certain other outstanding liabilities of the principal stockholders, such as accrued rent of $23,800 and accrued salary of $223,750 was converted to shares at $0.01 per share. Total shares issued were 25,435,727.
	Accrued interest on the convertible notes and any other accrued liabilities due to the two principal stockholders from January 1, 2013 to February 8, 2013 totaling $55,089 were forgiven and were reclassed to additional paid in capital.

Income_Taxes

Income Taxes	12 Months Ended
	Sep. 30, 2014
Income Tax Disclosure [Abstract]
Income taxes	Note 5 – Income Taxes
	There was no income tax expense in fiscal 2014 and 2013 due to the Company’s net taxable losses.
	The reconciliation of income tax expense (benefit) for the years ended September 30, 2014 and 2013 computed at the United States federal tax rate of 34% to income tax expense (benefit) is as follows:
		2014			2013
	Tax benefit at the United States statutory rate	$	(32,588	)	$	(39,892	)
	State income tax, net of federal benefit		(3,518	)		(4,413	)
	Permanent differences		2,382			2,076
	True-up		45,164			51,626
	Change in valuation allowance		(11,440	)		(9,397	)
	Income tax expense (benefits)	$	-		$	-
	The tax effect of temporary differences that give rise to significant portions of the deferred tax assets is as follows:
		2014			2013
	Net operating loss carryforward	$	305,793		$	312,954
	Accrued salary		27,711			9,110
	Valuation allowance		(333,504	)		(322,064	)
	Net deferred tax assets	$	-		$	-
	Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. At September 30, 2014 the Company has net operating losses (NOL) of approximately $900,000 that will expire from 2032 to 2033. In the event that a significant change in ownership of the Company occurs as a result of the Company’s issuance of common stock, the utilization of the NOL carry forward will be subject to limitation under certain provisions of the Internal Revenue Code. Management does not presently believe that such a change has occurred.
	A valuation allowance is established if it is more likely than not that all or a portion of the deferred tax asset will not be realized. Accordingly, a valuation allowance was established at September 30, 2014 and 2013 for the full amount of our deferred tax assets due to the uncertainty of realization. Management believes that based upon its projection of future taxable operating income for the foreseeable future, it is more likely than not that the Company will not be able to realize the benefit of the deferred tax assets at September 30, 2014 and 2013. The valuation allowance as of September 30, 2014 was $333,504. The net change in the valuation allowance during the year ended September 30, 2014 was an approximate decrease of $11,440.

Commitments_and_Contingencies

Commitments and Contingencies	12 Months Ended
	Sep. 30, 2014
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 6 – Commitments and Contingencies
	From time to time, we may be involved in litigation relating to claims arising out of our operations in the normal course of business. As of September 30, 2014 and 2013, there were no pending or threatened lawsuits that could reasonably be expected to have a material effect on our results of operations.

Concentrations

Concentrations	12 Months Ended
	Sep. 30, 2014
Risks and Uncertainties [Abstract]
Concentrations	Note 7 – Concentrations
	During the year ended September 30, 2014, a significant portion of the Company’s revenue was from a few customers as follows:
		% of
		Total
		Revenue
	Customer A		37	%
	Customer B (Related Party)		18	%
	Customer C		13	%
	Customer D		11	%
	During the years ended September 30, 2014 and 2013, 18% and 73%, respectively, of the Company’s revenues were from a related party. (See Note 3).

Subsequent_Events

Subsequent Events	12 Months Ended
	Sep. 30, 2014
Subsequent Events [Abstract]
Subsequent Events	Note 8 – Subsequent Events
	In November, 2014, the Company received $20,000 from the issuance of a note payable that accrues interest at an annual rate of 4%, payable on demand.
	In December, 2014, the Company’s sole officer agreed to forgive $112,800 of deferred salary in exchange for 100,000 shares of common stock.

Nature_of_Operations_and_Summa1

Nature of Operations and Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Sep. 30, 2014
Accounting Policies [Abstract]
Nature of Operations	Nature of Operations
	Wall Street Media Co, Inc. and Subsidiary (the “Company”) was organized as Mycatalogsonline.com, Inc. in the state of Nevada on January 26, 2009. In April 2009, the Company changed its name to My Catalogs Online, Inc. In November 2012 the Company changed its name to Bright Mountain Holdings, Inc. and effected a 1 for 10 reverse stock split (see Note 13). In August, 2013 the Company changed its name to Wall Street Media Co, Inc.
	The Company owns 100% of the outstanding common stock of Catalog Enterprises, Inc., which was formed in March 2009, for the purpose of acquiring and maintaining domain names for future use within the Company’s business model and for providing website development services for other companies.
Principles of Consolidation	Principles of Consolidation
	The accompanying consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary Catalog Enterprises, Inc. All material inter-company transactions and balances have been eliminated in consolidation.
Use of Estimates	Use of Estimates
	The consolidated financial statements are prepared in accordance with Accounting Principles Generally Accepted in the United States (“GAAP”). These accounting principles require the Company to make certain estimates, judgments and assumptions. The Company believes that the estimates, judgments and assumptions upon which it relies are reasonable based upon information available at the time that these estimates, judgments and assumptions are made. These estimates, judgments and assumptions can affect the reported amounts of assets and liabilities as of the date of the consolidated financial statements as well as the reported amounts of revenues and expenses during the periods presented. The consolidated financial statements would be affected to the extent there are material differences between these estimates and actual results. In many cases, the accounting treatment of a particular transaction is specifically dictated by GAAP and does not require management’s judgment in its application. There are also areas in which management’s judgment in selecting any available alternative would not produce a materially different result. Significant estimates include the valuation of equity based transactions and related services, and the valuation allowance on deferred tax assets.
Revenue Recognition	Revenue Recognition
	In accordance with ASC 605-10, revenue is recognized when persuasive evidence of an arrangement exists, products are delivered to and accepted by the customer, economic risk of loss has passed to the customer, the price is fixed or determinable, collection is reasonably assured, and any future obligations of the Company are insignificant. These criteria are generally met during the period when the development services are provided or completed.
Advertising	Advertising
	The Company conducts advertising for the promotion of its products and services. In accordance with ASC 720-35, advertising costs are charged to operations when incurred; such amounts aggregated $1,450 in 2014 and $454 in 2013.
Income Taxes	Income Taxes
	The Company accounts for income taxes pursuant to the provisions of ASC 740-10 “Accounting for Income Taxes,” which requires, among other things, an asset and liability approach to calculating deferred income taxes. The asset and liability approach requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the carrying amounts and the tax bases of assets and liabilities. A valuation allowance is provided to offset any net deferred tax assets for which management believes it is more likely than not that the net deferred asset will not be realized.
	Upon inception, the Company adopted the provisions of ASC 740-10, Accounting for Uncertain Income Tax Positions. In accordance with the guidance of ASC 740-10, 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 should be reflected as a liability for unrecognized tax benefits in the accompanying balance sheet along with any associated interest and penalties that would be payable to the taxing authorities upon examination. The Company believes its tax positions are all highly certain of being upheld upon examination. As such, the Company has not recorded a liability for unrecognized tax benefits. As of September 30, 2014, tax years 2014, 2013, 2012, 2011, and 2010 remain open for IRS audit. The Company has received no notice of audit from the Internal Revenue Service for any of the open tax years.
Basic and Diluted Net Loss Per Common Share	Basic and Diluted Net Loss per Common Share
	Basic net loss per share is computed by dividing the net loss by the weighted average number of common shares outstanding during the period. Diluted net loss per common share is computed by dividing the net loss by the weighted average number of common shares outstanding for the period and, if dilutive, potential common shares outstanding during the period. Potentially dilutive securities consist of the incremental common shares issuable upon exercise of common stock equivalents such as stock options and convertible debt instruments. Potentially dilutive securities are excluded from the computation if their effect is anti-dilutive. There were no potentially dilutive securities outstanding as of September 30, 2014 and 2013.
Recent Accounting Pronouncements	Recent Accounting Pronouncements
	The Company does not believe these are any new accounting pronouncements that have been issued that might have a material impact on its consolidated financial statements.

Income_Taxes_Tables

Income Taxes (Tables)	12 Months Ended
	Sep. 30, 2014
Income Tax Disclosure [Abstract]
Schedule of Reconciliation of Income Tax Expense	The reconciliation of income tax expense (benefit) for the years ended September 30, 2014 and 2013 computed at the United States federal tax rate of 34% to income tax expense (benefit) is as follows:
		2014			2013
	Tax benefit at the United States statutory rate	$	(32,588	)	$	(39,892	)
	State income tax, net of federal benefit		(3,518	)		(4,413	)
	Permanent differences		2,382			2,076
	True-up		45,164			51,626
	Change in valuation allowance		(11,440	)		(9,397	)
	Income tax expense (benefits)	$	-		$	-
Schedule of Deferred Tax Assets	The tax effect of temporary differences that give rise to significant portions of the deferred tax assets is as follows:
		2014			2013
	Net operating loss carryforward	$	305,793		$	312,954
	Accrued salary		27,711			9,110
	Valuation allowance		(333,504	)		(322,064	)
	Net deferred tax assets	$	-		$	-

Concentrations_Tables

Concentrations (Tables)	12 Months Ended
	Sep. 30, 2014
Risks and Uncertainties [Abstract]
Schedule of Significant Revenues	During the year ended September 30, 2014, a significant portion of the Company’s revenue was from a few customers as follows:
		% of
		Total
		Revenue
	Customer A		37	%
	Customer B (Related Party)		18	%
	Customer C		13	%
	Customer D		11	%

Nature_of_Operations_and_Summa2

Nature of Operations and Summary of Significant Accounting Policies (Details Narrative) (USD $)	0 Months Ended	1 Months Ended		12 Months Ended
	Nov. 14, 2012	Nov. 30, 2012	Sep. 30, 2009	Sep. 30, 2014	Sep. 30, 2013
Accounting Policies [Abstract]
Reverse stock split	Effected a 1 for 10 reverse stock split of the outstanding common stock.	Effected a 1 for 10 reverse stock split.
Percentage of outstanding common stock of Catalog Enterprises, Inc owned			100.00%
Advertising and marketing costs				$1,450	$454
Tax benefit settlement, percent				50.00%
Potentially dilutive securities outstanding

Going_Concern_Details_Narrativ

Going Concern (Details Narrative) (USD $)	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Going Concern
Net Losses	$95,846	$117,536
Net cash used in operating activities	19,001	57,381
Working capital deficit	$129,212

Related_Party_Transactions_Det

Related Party Transactions (Details Narrative) (USD $)	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Percentage of revenue derived from related party	18.00%	73.00%
Forgiveness of accounts payable	$38,500
Stockholder Advanced One [Member]
Proceeds from stockholder advance	6,500
Stockholder Advanced Two [Member]
Proceeds from stockholder advance	5,000
Chairman And Chief Executive Officer [Member]
Accounts payable	8,000
Settlement of accounts payable	1,000
Forgiveness of accounts payable	7,000
President [Member]
Revenue derived from a related party		44,400
Percentage of revenue derived from related party		73.00%
President [Member]
Revenue derived from a related party	$13,050
Percentage of revenue derived from related party	18.00%

Stockholders_Deficit_Details_N

Stockholders Deficit (Details Narrative) (USD $)	0 Months Ended	1 Months Ended	12 Months Ended
	Nov. 14, 2012	Nov. 30, 2012	Sep. 30, 2014	Sep. 30, 2013	Feb. 08, 2013
Preferred stock, share authorized			5,000,000	5,000,000
Reverse stock split	Effected a 1 for 10 reverse stock split of the outstanding common stock.	Effected a 1 for 10 reverse stock split.
Stockholder [Member]
Stockholders forgave advances			$38,500
Two Stockholders [Member]
Convertible promissory notes					272,291
Common stock conversion price			$0.01		$0.40
Accrued rent			23,800
Accrued salary			223,750
Common stock issued for conversion of debt, shares			25,435,727
Accrued interest					$55,089

Income_Taxes_Details_Narrative

Income Taxes (Details Narrative) (USD $)	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Income Tax Disclosure [Abstract]
Provision for income taxes using the statutory federal income tax rate	34.00%
Net operating loss	$900,000
Expiration of NOL	2032 to 2033
Valuation allowance	333,504
Net increase (decrease) in valuation allowance	($11,440)	($9,397)

Income_Taxes_Schedule_of_Recon

Income Taxes - Schedule of Reconciliation of Income Tax Expense (Details) (USD $)	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Income Tax Disclosure [Abstract]
Tax benefit at the United States statutory rate	($32,588)	($39,892)
State income tax, net of federal benefit	-3,518	-4,413
Permanent differences	2,382	2,076
True-up	45,164	51,626
Change in valuation allowance	-11,440	-9,397
Income tax expense (benefits)

Income_Taxes_Schedule_of_Defer

Income Taxes - Schedule of Deferred Tax Assets (Details) (USD $)	Sep. 30, 2014	Sep. 30, 2013
Income Tax Disclosure [Abstract]
Net operating loss carry forward	$305,793	$312,954
Accrued salary	27,711	9,110
Valuation allowance	-333,504	-322,064
Net deferred tax assets

Concentrations_Details_Narrati

Concentrations (Details Narrative)	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Risks and Uncertainties [Abstract]
Percentage of revenue derived from related party	18.00%	73.00%

Concentrations_Schedule_of_Sig

Concentrations - Schedule of Significant Revenues (Details)	12 Months Ended
	Sep. 30, 2014
Customer A [Member]
Percentage of revenue from customers	37.00%
Customer B (Related Party) [Member]
Percentage of revenue from customers	18.00%
Customer C [Member]
Percentage of revenue from customers	13.00%
Customer D [Member]
Percentage of revenue from customers	11.00%

Subsequent_Events_Details_Narr

Subsequent Events (Details Narrative) (Subsequent Event [Member], USD $)	1 Months Ended
	Nov. 30, 2014	Dec. 31, 2014
Proceeds from debt issuance	$20,000
Debt annual interest rate	4.00%
Officer [Member]
Forgive amount by Company's sole officer		$112,800
Number of shares issued for forgive of deferred salary		100,000