Titanium Healthcare 10-K/A 10 Sep 14 2013 FY Annual report (amended) Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2013	Apr. 02, 2014	Jun. 30, 2013
Document And Entity Information	'	'	'
Entity Registrant Name	'SMSA GAINESVILLE ACQUISITION CORP.	'	'
Document Type	'10-K	'	'
Document Period End Date	31-Dec-13	'	'
Amendment Flag	'true	'	'
Amendment Description	'	'	'
	In this Annual Report on Form 10-K/A (Amendment No. 1) for the fiscal year ended December 31, 2013 (“Annual Report”), SMSA Gainesville Acquisition Corp. (the “Company”) is restating its previously issued and audited financial statements and the related disclosures for the year ended December 31, 2013 (the “Restated Period”). As discussed in further detail below and in Note K to the accompanying financial statements, the restatement is the result of a misapplication in the guidance on accounting for Push-Down Accounting (as defined below). We assessed the impact of this misapplication on our prior interim and annual financial statements and concluded that the combined impact was material to the annual financial statements for the year ended December 31, 2013. Consequently, we have restated the financial statements identified above. All amounts in this Annual Report reflect the impact of the restatement adjustments.
	For a more detailed explanation of these matters and resulting restatements, please see Part II, Item 8: Financial Statements – Note K to the Financial Statements.
Entity Central Index Key	'0001474266	'	'
Current Fiscal Year End Date	'--12-31	'	'
Entity Filer Category	'Smaller Reporting Company	'	'
Entity Current Reporting Status	'No	'	'
Entity Voluntary Filers	'No	'	'
Entity Well-known Seasoned Issuer	'No	'	'
Document Fiscal Year Focus	'2013	'	'
Document Fiscal Period Focus	'FY	'	'
Entity Public Float	'	'	$0
Entity Common Stock, Shares Outstanding	'	10,000,008	'

Balance_Sheets

Balance Sheets (USD $)	Dec. 31, 2013	Dec. 31, 2012
Current Asset	'	'
Cash	'	$353
Total Assets	'	353
Current Liabilities	'	'
Due to shareholder	41,057	'
Accrued shell acquisition costs	'	'
Accrued expenses	'	'
Total Liabilities	'	'
Stockholders' Equity (Deficit)	'	'
Preferred stock - $0.001 par value 10,000,000 shares authorized; None issued and outstanding	'	'
Common Stock - $0.001 par value 100,000,000 shares authorized; 10,000,008 shares issued and outstanding	'	10,000
Additional paid-in capital	'	92,729
Deficit accumulated during the development stage	'	-102,376
Total Stockholders' Equity (Deficit)	-167,620	353
Total Liabilities and Stockholders' Equity (Deficit)	'	353
As Restated [Member]	'	'
Current Asset	'	'
Cash	38	'
Total Assets	38	'
Current Liabilities	'	'
Due to shareholder	41,057	'
Accrued shell acquisition costs	109,548	'
Accrued expenses	17,053	'
Total Liabilities	167,658	'
Stockholders' Equity (Deficit)	'	'
Preferred stock - $0.001 par value 10,000,000 shares authorized; None issued and outstanding	'	'
Common Stock - $0.001 par value 100,000,000 shares authorized; 10,000,008 shares issued and outstanding	10,000	'
Additional paid-in capital	305,029	'
Deficit accumulated during the development stage	-482,649	'
Total Stockholders' Equity (Deficit)	-167,620	'
Total Liabilities and Stockholders' Equity (Deficit)	$38	'

Balance_Sheets_Parenthetical

Balance Sheets (Parenthetical) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Stockholders' Equity (Deficit)	'	'
Preferred Stock, par value	$0.00	$0.00
Preferred Stock, shares authorized	10,000,000	10,000,000
Preferred Stock, shares issued	0	0
Preferred Stock, shares outstanding	0	0
Common Stock, par value	$0.00	$0.00
Common Stock, shares authorized	100,000,000	100,000,000
Common Stock, shares issued	10,000,008	10,000,008
Common Stock, shares outstanding	10,000,008	10,000,008

Statements_of_Operations

Statements of Operations (USD $)	5 Months Ended	12 Months Ended							77 Months Ended
	Dec. 31, 2007	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2009	Dec. 31, 2008	Dec. 31, 2013	Dec. 31, 2013
								As Restated [Member]	As Restated [Member]
Revenues	'	'	'	'	'	'	'	'	'
Operating expenses	'	'	'	'	'	'	'	'	'
Professional fees	'	'	7,360	'	'	'	'	68,720	101,012
Reorganization costs	'	'	'	'	'	'	'	'	52,500
Shell acquisition costs	'	'	'	'	'	'	'	309,548	309,548
Other general and administrative costs	'	'	7,068	'	'	'	'	2,005	19,590
Total operating expenses	'	'	14,428	'	'	'	'	380,273	482,650
Loss from operations	'	'	-14,428	'	'	'	'	-380,273	-482,650
Other Income (Expense)	'	'	'	'	'	'	'	'	'
Interest income	'	'	1	'	'	'	'	'	1
Total other income (expense)	'	'	1	'	'	'	'	'	1
Loss before provision for income taxes	'	'	-14,427	'	'	'	'	-380,273	-482,649
Provision for income taxes	'	'	'	'	'	'	'	'	'
Net Loss	($5,000)	($380,273)	($14,427)	($12,309)	($60,269)	($9,530)	($841)	($380,273)	($482,649)
Loss per weighted-average share of common stock outstanding, computed on net loss - basic and fully diluted	'	'	$0	'	'	'	'	($0.04)	($0.05)
Weighted-average number of shares of common stock outstanding - basic and fully diluted	'	'	10,000,008	'	'	'	'	10,000,008	10,000,008

Statement_of_Changes_in_Stockh

Statement of Changes in Stockholders' Equity (Deficit) (USD $)	Common Stock	Additional Paid-In Capital	Deficit accumulated during the development Stage	Total
Beginning Balance, Amount at Aug. 01, 2007	'	'	'	'
Beginning Balance, in Shares at Aug. 01, 2007	'	'	'	'
Stock issued pursuant to plan of reorganization at bankruptcy settlement date on August 1, 2007, Shares	500,008	'	'	'
Stock issued pursuant to plan of reorganization at bankruptcy settlement date on August 1, 2007, Amount	500	500	'	1,000
Net loss for the period	'	'	-5,000	-5,000
Ending Balance, Amount at Dec. 31, 2007	500	500	-5,000	-4,000
Ending Balance, Shares at Dec. 31, 2007	500,008	'	'	'
Net loss for the period	'	'	-841	-841
Ending Balance, Amount at Dec. 31, 2008	500	500	-5,841	-4,841
Ending Balance, Shares at Dec. 31, 2008	500,008	'	'	'
Net loss for the period	'	'	-9,530	-9,530
Ending Balance, Amount at Dec. 31, 2009	500	500	-15,371	-14,371
Beginning Balance, in Shares at Dec. 31, 2009	500,008	'	'	'
Sale of common stock, Shares	9,500,000	'	'	'
Sale of common stock, Amount	9,500	'	'	9,500
Capital contributed to support operations	'	74,640	'	74,640
Net loss for the period	'	'	-60,269	-60,269
Ending Balance, Amount at Dec. 31, 2010	10,000	75,140	-75,640	9,500
Ending Balance, Shares at Dec. 31, 2010	10,000,008	'	'	'
Capital contributed to support operations	'	15,530	'	15,530
Net loss for the period	'	'	-12,309	-12,309
Ending Balance, Amount at Dec. 31, 2011	10,000	90,670	-87,949	12,721
Ending Balance, Shares at Dec. 31, 2011	10,000,008	'	'	'
Capital contributed to support operations	'	2,059	'	2,059
Net loss for the period	'	'	-14,427	-14,427
Ending Balance, Amount at Dec. 31, 2012	10,000	92,729	-102,376	353
Beginning Balance, in Shares at Dec. 31, 2012	10,000,008	'	'	'
Capital contributed to support operations	'	12,300	'	12,300
Shell acquisition costs (as Restated)	'	200,000	'	200,000
Net loss for the period	'	'	-380,273	-380,273
Ending Balance, Amount at Dec. 31, 2013	$10,000	$305,029	($482,649)	($167,620)
Ending Balance, Shares at Dec. 31, 2013	10,000,008	'	'	'

Statements_of_Cash_Flows

Statements of Cash Flows (USD $)	12 Months Ended		77 Months Ended
	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2013
		As Restated [Member]	As Restated [Member]
Cash Flows from Operating Activities	'	'	'
Net loss for the period	($14,427)	($380,273)	($482,649)
Adjustments to reconcile net loss to net cash used in operating activities	'	'	'
Shell acquisition costs	'	309,548	309,548
Increase in accrued expenses	'	17,053	17,053
Net cash used in operating activities	-14,427	-53,672	-156,048
Cash Flows from Investing Activities	'	'	'
Cash Flows from Financing Activities	'	'	'
Sale of common stock	'	'	9,500
Due to shareholder	'	41,057	41,057
Capital contributed to support operations	2,059	12,300	104,529
Cash funded by bankruptcy trust	'	'	1,000
Net cash provided by financing activities	2,059	53,357	156,086
Increase (Decrease) in Cash	-12,368	-315	38
Cash at beginning of period	12,721	353	'
Cash at end of period	353	38	38
Supplemental Disclosure	'	'	'
Interest paid during the period	'	'	'
Income taxes paid during the period	'	'	'
Push-down of capital to acquire shell to paid-in-capital and shell acquisition costs	'	$309,548	$309,548

Background_and_Description_of_

Background and Description of Business	12 Months Ended
	Dec. 31, 2013
Background And Description Of Business	'
Note A - Background and Description of Business	'
	SMSA Gainesville Acquisition Corp. (Company) was organized on September 9, 2009 as a Nevada corporation to effect the reincorporation of Senior Management Services of Gainesville, Inc., a Texas corporation, mandated by the plan of reorganization discussed below.
	The Company’s emergence from Chapter 11 of Title 11 of the United States Code on August 1, 2007 created the combination of a change in majority ownership and voting control - that is, loss of control by the then-existing stockholders, a court-approved reorganization, and a reliable measure of the entity’s fair value - resulting in a fresh start, creating, in substance, a new reporting entity. Accordingly, the Company, post bankruptcy, has no significant assets, liabilities or operating activities. Therefore, the Company, as a new reporting entity, qualifies as a “development stage enterprise” as defined in Development Stage Entities topic of the FASB Accounting Standards Codification and as a shell company as defined in Rule 405 under the Securities Act of 1933, (Securities Act), and Rule 12b-2 under the Securities Exchange Act of 1934, (Exchange Act).
	On August 4, 2010, the Company entered into a Share Purchase Agreement, (Share Purchase Agreement), with Paul Interrante (Interrante), a resident of Dallas, Texas, pursuant to which he acquired 9,500,000 shares of our common stock for approximately $9,500 cash or $0.001 per share. As a result of this transaction, 10,000,008 shares of our common stock are currently issued and outstanding.
	On December 19, 2013, Mr. Interrante, and Halter Financial Investments, L.P., (“HFI”) the majority shareholders (“Sellers”) entered into a stock purchase agreement (the “Purchase Agreement”) with Titan Partners, LLC (the “Purchaser”) for the sale and purchase of 9,892,956 shares of Common Stock of the Company. Individually, Mr. Interrante agreed to transfer 9,500,000 shares of Common Stock and HFI agreed to transfer 392,956 shares of Common Stock. On December 20, 2013, the sellers transferred 9,692,956 shares to Titan Partners in exchange for $200,000. On January 29, 2014, the sellers transferred the remaining 200,000 shares to Titan Partners in exchange for $50,000. The total shares of Common Stock transferred to the Purchaser represented 98.92% of the Company’s issued and outstanding Common Stock.
	Our current business plan is to acquire, develop, and operate pharmacies in various states across the United States, including, but not limited to Arizona, Maryland, New York, New Jersey, Connecticut, Massachusetts, District of Columbia, Virginia, Ohio, Illinois and Georgia. There are no pending mergers as of the date of the financial statements. The Company plans to change its name to be in line with its new business model. The Company incurred approximately $59,120 in legal fees through December 31, 2013 to further develop its current business plan. These costs are reflected as a component of professional fees in the accompanying statement of operations for the year ended December 31, 2013.

Reorganization_Under_Chapter_1

Reorganization Under Chapter 11 of the U. S. Bankruptcy Code	12 Months Ended
	Dec. 31, 2013
Reorganization Under Chapter 11 Of U. S. Bankruptcy Code	'
Note B - Reorganization Under Chapter 11 of the U. S. Bankruptcy Code	'
	The Company’s plan of reorganization (the “Plan”) was confirmed by the Bankruptcy court on August 1, 2007 and became effective on that date. On August 4, 2010 the Company entered into a stock purchase transaction with Paul Interrante as discussed in Note A and in certification of compliance, with certain compliance provisions that was issued by the Bankruptcy Court on August 1, 2007.
	The Company paid approximately $52,500 of legal fees to take the Company out of bankruptcy and prepare a plan of compliance and certificate of compliance to effect the discharge out of bankruptcy. These costs are reflected as a component of reorganization costs in the accompanying statement of operations for the period from August 1, 2007 (date of bankruptcy settlement) through December 31, 2013.

Preparation_of_Financial_State

Preparation of Financial Statements	12 Months Ended
	Dec. 31, 2013
Preparation Of Financial Statements	'
Note C - Preparation of Financial Statements	'
	The Company follows the accrual basis of accounting in accordance with generally accepted accounting principles and has established a year-end for accounting purposes of December 31.
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Going_Concern_Uncertainty

Going Concern Uncertainty	12 Months Ended
	Dec. 31, 2013
Going Concern Uncertainty	'
Note D - Going Concern Uncertainty	'
	The Company has no post-bankruptcy operating history, limited cash on hand, no assets and has a business plan with inherent risk. Because of these factors, the Company’s auditors have issued an audit opinion on the Company’s annual financial statements which includes a statement describing our going concern status. This means, in the auditor’s opinion, substantial doubt about our ability to continue as a going concern exists at the date of their opinion.
	Our current business plan is to acquire, develop, and operate pharmacies in various states across the United States, including, but not limited to Arizona, Maryland, New York, New Jersey, Connecticut, Massachusetts, District of Columbia, Virginia, Ohio, Illinois and Georgia. The Company’s pharmacy operations will require licensing, permits, and accreditation from various federal and state agencies as a condition to beginning its operations including, but not limited to, licensure by state pharmacy boards. The process will include certain license applications or the acquisition of pharmacy operations with the appropriate licenses, permits or accreditations. The development and operations of the Company could be adversely affected by the failure or inability to obtain the necessary approvals, changes in standards applicable to such approvals, and possible delays and expenses associated with obtaining such approvals. There is no assurance that the Company will be successful in obtaining such licenses and permits.
	The Company's ultimate continued existence is dependent upon its ability to generate sufficient cash flows from operations to support its daily operations as well as provide sufficient resources to retire existing liabilities and obligations on a timely basis. The Company faces considerable risk in its business plan and a potential shortfall of funding due the potential inability to raise capital in the equity securities market. If adequate operating capital and/or cash flows are not received during the next twelve months, the Company could become dormant until such time as necessary funds could be raised.
	There can be no assurance that such financing will be available, or, if available, the financing will be on terms satisfactory to the Company. If financing is needed, but is not available, the Company may not be able to operate successfully and any investment made in it may be lost.

Summary_of_Significant_Account

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2013
Summary Of Significant Accounting Policies	'
Note E - Summary of Significant Accounting Policies	'
	1	Cash and cash equivalents
		The Company considers all cash on hand and in banks, certificates of deposit and other highly-liquid investments with maturities of three months or less, when purchased, to be cash and cash equivalents.
	2	Push-Down Accounting
		The Company has adopted the provisions required by Staff Accounting Bulletin (“SAB”) Topic 5J which requires that a new basis of accounting be established for the purchased assets and liabilities (referred to as “push-down accounting”). As the Company is considered a shell company that does not constitute a business for the purposes of business combinations (as defined under the Accounting Standards Codification (“ASC”) 805-10-55-4), the purchase has been treated as an asset purchase. Under an asset purchase, assets are recognized based on their cost to the acquiring entity, which generally includes the transaction costs of the asset acquired and is allocated to the individual assets acquired or liabilities assumed based on their relative fair values and does not give rise to goodwill. The application of this guidance resulted in the restatement of the Company’s 2013 financial statements described in Note K.
	3	Reorganizational costs
		The Company has adopted the provisions required by the start-up activities topic of the FASB Accounting Standards Codification whereby all costs incurred with the incorporation and reorganization of the Company were charged to expense as incurred.
	4	Income Taxes
		The Company files income tax returns in the United States of America and various states, as appropriate and applicable. The Company is not subject to U.S. federal, state and local income tax examinations for any period prior to January 1, 2010.
		The Company uses the asset and liability method of accounting for income taxes. At December 31, 2013 and 2012, respectively, the deferred tax asset and deferred tax liability accounts, as recorded when material to the financial statements, are entirely the result of temporary differences. Temporary differences generally represent differences in the recognition of assets and liabilities for tax and financial reporting purposes, primarily accumulated depreciation and amortization.
		The Company has adopted the provisions required by the Income Taxes topic of the FASB Accounting Standards Codification. The Codification Topic requires the recognition of potential liabilities as a result of management’s acceptance of potentially uncertain positions for income tax treatment on a “more-likely-than-not” probability of an assessment upon examination by a respective taxing authority. As a result of the implementation of Codification’s Income Tax Topic, the Company did not incur any liability for unrecognized tax benefits.
	5	Loss Contingencies
		Certain conditions may exist as of the date the financial statements are issued, which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail to occur. The Company’s management and its legal counsel assess such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings, the Company’s legal counsel evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein.
		If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s financial statements. If the assessment indicates that a potentially material loss contingency is not probable, but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, together with an estimate of the range of possible loss if determinable and material, would be disclosed.
		Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the nature of the guarantee would be disclosed.
	6	Income (Loss) per share
		Basic earnings (loss) per share is computed by dividing the net income (loss) available to common stockholders by the weighted-average number of common shares outstanding during the respective period presented in our accompanying financial statements.
		Fully diluted earnings (loss) per share is computed similar to basic income (loss) per share except that the denominator is increased to include the number of common stock equivalents (primarily outstanding options and warrants).
		Common stock equivalents represent the dilutive effect of the assumed exercise of the outstanding stock options and warrants, using the treasury stock method, at either the beginning of the respective period presented or the date of issuance, whichever is later, and only if the common stock equivalents are considered dilutive based upon the Company’s net income (loss) position at the calculation date.
		As of December 31, 2013 and 2012, respectively, the Company had no outstanding stock warrants, options or convertible securities which could be considered as dilutive for purposes of the loss per share calculation.

Fair_Value_of_Financial_Instru

Fair Value of Financial Instruments	12 Months Ended
	Dec. 31, 2013
Fair Value Of Financial Instruments	'
Note F - Fair Value of Financial Instruments	'
	The carrying amount of cash, accrued expenses, accrued shell acquisition costs and due to shareholder, approximates fair value due to the short term nature of these items and/or the current interest rates payable in relation to current market conditions.

Related_Party_Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2013
Related Party Transactions	'
Note G - Related Party Transactions	'
	The Plan provides that all costs and expenses associated with or related to our reincorporation in the State of Nevada, any subsequent mergers or business combination transactions, issuance of the Plan Shares, any filings with the U. S. Securities and Exchange Commission or other regulatory bodies, our operating expenses (including circumstantial use of office equipment and administrative services), in addition to providing assistance with formulating the structure of any proposed business combination transaction is the responsibility of Halter Financial Group, Inc. (HFG), an entity controlled by the Company’s former sole officer and director and the Company’s former controlling stockholder. The Plan also states that HFG is not entitled to receive any repayment of such expenses prior to, or as a condition of, a merger or acquisition. The contributed capital totaled $12,300, $2,059 and $104,529 for the years ended December 31, 2013 and 2012 and for the period from August 1, 2007 (date of bankruptcy settlement) through December 31, 2013, respectively, have been reflected as a component of additional paid-in capital in the accompanying balance sheets.
	During the year ended December 31, 2013, Titan Partners, LLC, a majority shareholder of the Company, paid $41,057 of legal fees to further develop its current business plan on behalf of the Company. This amount has been reflected as due to shareholder in the accompanying balance sheet as of December 31, 2013. The amount due to shareholder is unsecured, non-interest bearing, and due on demand.

Income_Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2013
Income Taxes	'
Note H - Income Taxes	'
	The components of income tax (benefit) expense for each of the years ended December 31, 2013 and 2012 and for the period from August 1, 2007 (date of bankruptcy settlement) through December 31, 2013 are as follows:
		Year Ended			Year Ended			Period from August 1, 2007 (date of bankruptcy settlement) through
		December 31,			December 31,			December 31,
		2013			2012			2013
		(as Restated)						(as Restated)
	Federal:
	Current	$	-		$	-		$	-
	Deferred		-			-			-
			-			-			-
	State:
	Current		-			-			-
	Deferred		-			-			-
			-			-			-
	Total	$	-		$	-		$	-
	As of December 31, 2013, the Company has a net operating loss carryforward of approximately $482,649 to offset future taxable income. The amount and availability of any net operating loss carryforwards will be subject to the limitations set forth in the Internal Revenue Code. Such factors as the number of shares ultimately issued within a three year look-back period; whether there is a deemed more than 50 percent change in control; the applicable long-term tax exempt bond rate; continuity of historical business; and subsequent income of the Company all enter into the annual computation of allowable annual utilization of any net operating loss carryforward(s).
	The Company's income tax expense (benefit) for each of the years ended December 31, 2013 and 2012 and for the period from August 1, 2007 (date of bankruptcy settlement) through December 31, 2013 varied from the statutory rate of 34% as follows:
		Year Ended			Year Ended			Period from
								1-Aug-07
								(date of bankruptcy settlement) through
		December 31,			December 31,			December 31,
		2013			2012			2013
		(as Restated)						(as Restated)
	Statutory rate applied to income before income taxes	$	(129,293	)	$	(4,905	)	$	(164,101	)
	Increase (decrease) in income taxes resulting from:
	State income taxes		-			-			-
	Other, including reserve for deferred tax asset and
	application of net operating loss carryforward		129,293			4,905			164,101
	Income tax expense	$	-		$	-		$	-
	The Company’s only temporary difference as of December 31, 2013 and 2012, respectively, relates to the Company’s net operating loss pursuant to the applicable Federal Tax Law. As of December 31, 2013 and 2012, respectively, the deferred tax asset is as follows:
		Year Ended			Year Ended
		December 31,			December 31,
		2013			2012
		(as Restated)
	Deferred tax assets
	Net operating loss carryforwards	$	164,101			34,807
	Less valuation allowance		(164,101	)		(34,807	)
	Net Deferred Tax Asset	$	-		$	-
	During the years ended December 31, 2013 and 2012, respectively, the valuation allowance against the deferred tax asset increased by approximately $129,293 and $4,905.

Capital_Stock_Transactions

Capital Stock Transactions	12 Months Ended
	Dec. 31, 2013
Capital Stock Transactions	'
Note I - Capital Stock Transactions	'
	Pursuant to the Plan affirmed by the U. S. Bankruptcy Court - Northern District of Texas - Dallas Division, the Company issued 500,008 plan shares to meet the requirements of the Plan. The 500,008 shares of the Company’s “new” common stock were issued to holders of various claims, as defined in the Plan, in settlement of all unpaid pre-confirmation obligations of the Company and/or the bankruptcy trust.
	On August 4, 2010, the Company entered into a share exchange agreement with Interrante pursuant to which he acquired 9,500,000 shares of our common stock for approximately $9,500 cash or $0.001 per share. As a result of this transaction, 10,000,008 shares of our common stock are currently issued and outstanding.
	On December 19, 2013, the Sellers entered into a purchase agreement with the Purchaser for the sale and purchase of 9,892,956 shares of Common Stock of the Company. Individually, Mr. Interrante agreed to transfer 9,500,000 shares of Common Stock and HFI agreed to transfer 392,956 shares of Common Stock. On December 20, 2013, the Sellers transferred 9,692,956 shares to the Purchaser in exchange for $200,000. On January 29, 2014, the Sellers transferred the remaining 200,000 shares to the Purchaser in exchange for $50,000. The total shares of Common Stock transferred to the Purchaser represented 98.92% of the Company’s issued and outstanding Common Stock.
	On December 20, 2013, in connection with the purchase agreement, Mr. Interrante resigned as a Director of the Company and as our President, Chief Financial Officer, Treasurer and Secretary of the Company. Simultaneously with the effective date of Mr. Interrante’s resignation as a Director of the Company, Kamran Nezami was appointed as a Director of the Company and now serves as our Sole Director and Chairman of the Board of Directors. Prior to resigning as a Director, Mr. Interrante appointed Robert E. Ham as the Company’s Chief Financial Officer, a position Mr. Ham currently holds.

Subsequent_Events

Subsequent Events	12 Months Ended
	Dec. 31, 2013
Subsequent Events	'
Note J - Subsequent Events	'
	On February 18, 2014, our Board adopted resolutions and filed a preliminary information statement with the Securities and Exchange Commission approving a Certificate of Amendment in the State of Nevada. As of the date of these financials, this certificate of amendment has not yet been filed with the State of Nevada. The Company’s Articles of Incorporation currently provide for authorized capital stock consisting of 100,000,000 Shares of Common Stock. Following the amendment, the authorized capital stock of the Company will be increased to 250,000,000 shares of common stock. On April 18, 2014 the Company amended this information statement filing to disclose shares sold in the Private Placement.
	The board of directors of SMSA Gainesville Acquisition Corp. appointed Maulik Parikh, M.D., as President and Chief Executive Officer effective February 27, 2014.
	On February 21, 2014, GML Holdings, LP, a Texas limited partnership, as Landlord, and SMSA Gainesville Acquisition Corp., a Nevada corporation, as Tenant, executed a commercial lease (“Lease Agreement”) for the premises known as Suite 170 of Unit 2 of 610 Coit, A Condominium, which is located at 610 Coit Road, Plano, Texas 75075. The term of the lease is for a period of five years, commencing on February 21, 2014, and expiring March 31, 2019. The basic rent for the initial term of the lease is equal to $10,000 per month plus additional rent, which includes all other charges and expenses related to the premises (e.g., taxes, charges for utilities and services used or consumed in the premises, and Landlord’s share of condominium assessments, dues, fees and charges as they relate to the premises). Tenant paid a security deposit of $10,000, and this amount will be refunded to Tenant at the end of the initial five-year term, if no event of default by Tenant has occurred. The General Partner of GML Holdings, LP is GML Holdings Management, LLC. Kamran Nezami, our sole Director, participates in the management of GML Holdings Management, LLC.
	As part of the ongoing Private Placement, which began on March 1, 2014, the Company has received signed subscription agreements and checks from 16 investors. Each one of those investors was told, prior to submitting his subscription agreement, that a $5,000 investment would entitle him to receive 100,000 shares of Company common stock. The Company communicated to the investors in the Private Placement that the 100,000 shares would be held by each investor once the Company increased its number of authorized shares and completed a 13.3935 to 1 forward stock split. Prior to completion of the increase in the authorized number of shares and the planned 13.3935 to 1 forward stock split, the investment checks of six of those 6 investors were deposited by the Company totaling $30,000. The Company, based on the opinion of Company counsel, has taken the position, as to those six investors, that their investment has been accepted and each is entitled now to receive 7,466.333 (pre-split) shares for their $5,000 investment. The Company asked each such investor to confirm in writing their agreement with that position. As to the other ten investors, the Company has asked each of them to similarly confirm in writing that if their $5,000 check is deposited prior to the anticipated stock split, they would expect to receive 7,466.333 shares of our common stock. The Company’s position, based on the opinion of Company counsel, is that any investor who does not provide this confirmation will promptly have returned to him the full amount of his investment. As a result, and assuming all such confirmations sent to investors confirming the number of shares to be issued to each investor are received as expected, the Company has to date sold 44,798 shares of its common stock in the Private Placement. Once our number of authorized shares has been increased from 100,000,000 shares of common stock to 250,000,000 shares of common stock, and upon completion of the forward stock split of 13.3935 to 1, the 44,798 shares will become 600,002 shares of our common stock. The Company received $30,000 in exchange for such shares. The Company will separately report any sale to any of the other ten investors once it has received back from an investor the expected confirmation letter confirming the number of shares they purchased and deposited that investor’s check. If the Company receives the expected confirmation letter from all ten such investors, after completion of the anticipated stock split the Company will issue 1 million shares in aggregate to such investors and the Company will deposit the $50,000 of checks received from such investors.

Restatement

Restatement	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
Note K - Restatement	'
	On August 22, 2014, upon recommendation of the Company’s management, the Board of Directors of the Company concluded that its audited financial statements included in the Company’s Original Form 10-K cannot be relied upon due to an error relating to the push-down accounting impact of the purchase of 98.92% of the Company’s equity by Titan Partners, LLC (“Titan”) in December 2013. Because the purchase resulted in a change in ownership of the Company greater than 95%, causing the Company to become substantially wholly owned by Titan, Staff Accounting Bulletin (“SAB”) Topic 5J requires that a new basis of accounting be established for the purchased assets and liabilities (referred to as “push-down accounting”). The accounting treatment given to the purchase in the Company’s year-end 2013 financial statements did not take into effect that the purchase resulted in a change in ownership exceeding 95% as is required by SAB Topic 5J. The restatement related to the improper exclusion of the $250,000 purchase price, $3,945 of shell acquisition costs, and reclassification of $55,603 of shell acquisition costs from professional fees. Under purchase accounting guidance, these costs should have been pushed-down from the books of Titan Partners, LLC to the Company’s books. The result of including the impact of these amounts resulted in the Company recognizing a charge for shell acquisition costs in the amount of $309,548 of which $55,603 of this total was recorded in the Company's prior 2013 financial statements as professional fees in the statement of operations. The Company reclassified these professional fees to shell acquisition costs in the accompanying restated financial statements.  The net restatement amount in the accompanying restated financial statements is $253,945 which consists of the total shell acquisition costs of $309,548 less the previously recorded shell acquisition costs classified from professional fees to shell acquisition costs of $55,603.
	There is no change in the previously reported cash and cash equivalents or cash flows from operating and financing activities. The error had no impact on any period before or after December 31, 2013.
	The impact of this error correction on the affected line items of the Company’s December 31, 2013 annual financial statement is set forth below:
	Balance Sheet as of December 31, 2013
		As Previously Reported on			Adjustments			As Restated
		Form 10-K
	Due to shareholder	$	41,057		$	-		$	41,057
	Accrued shell acquisition costs		-			109,548			109,548
	Accrued expenses		72,656			-55,603			17,053
	Total Liabilities		113,713			53,945			167,658
	Stockholders' Deficit:
	Common Stock, $0.001 par value, 100,000,000 shares authorized, 10,000,008 shares, 100,000,000 shares and 100,000,000 shares issued and outstanding		10,000			-			10,000
	Additional paid-in capital		105,029			200,000			305,029
	Deficit accumulated during the development stage		(228,704	)		(253,945	)		(482,649	)
	Total Stockholders' Deficit		(113,675	)		(53,945	)		(167,620	)
	Total Liabilities and Stockholders' Deficit	$	38		$	-		$	38
		Statements of Operations for the Year Ended									Statements of Operations for the Period from August 1, 2007 (date of bankruptcy settlement) through December 31, 2013
		31-Dec-13
		As Previously Reported on			Adjustments			As Restated			As Previously Reported on			Adjustments			As Restated
		Form 10-K									Form 10-K
	Revenues	$	-		$	-		$	-		$	-		$	-		$	-
	Operating Expenses
	Professional fees		124,323			(55,603	)		68,720			156,615			(55,603	)		101,012
	Reorganization costs		-			-			-			52,500			-			52,500
	Shell acquisition costs		-			309,548			309,548			-			309,548			309,548
	Other general and administrative costs		2,005			-			2,005			19,590			-			19,590
	Total operating expenses		126,328			253,945			380,273			228,705			253,945			482,650
	Loss from operations		(126,328	)		(253,945	)		(380,273	)		(228,705	)		(253,945	)		(482,650	)
	Other Income (Expense)
	Reorganization costs		-			-			-			-			-			-
	Interest income		-			-			-			1			-			1
	Total other income (expense)		-			-			-			1			-			1
	Loss before provision for income taxes		(126,328	)		(253,945	)		(380,273	)		(228,704	)		(253,945	)		(482,649	)
	Provision for income taxes		-			-			-			-			-			-
	Net Loss	$	(126,328	)	$	(253,945	)	$	(380,273	)	$	(228,704	)	$	(253,945	)	$	(482,649	)
	Loss per weighted-average share of common stock outstanding - basic and diluted	$	(0.01	)	$	(0.03	)	$	(0.04	)	$	(0.02	)	$	(0.03	)	$	(0.05	)
	Weighted-average number of shares of common stock outstanding - basic and diluted		10,000,008			10,000,008			10,000,008			10,000,008			10,000,008			10,000,008
		Statements of Cash Flows for the Year Ended									Statements of Cash Flows for the Period from August 1, 2007 (date of bankruptcy settlement) through December 31, 2013
		31-Dec-13
		As Previously Reported on			Adjustments			As Restated			As Previously Reported on			Adjustments			As Restated
		Form 10-K									Form 10-K
	Cash flows from operating activities:
	Net loss	$	(126,328	)	$	(253,945	)	$	(380,273	)	$	(228,704	)	$	(253,945	)	$	(482,649	)
	Adjustments to reconcile net loss to net cash used for operating activities
	Shell acquisition costs		-			309,548			309,548			-			309,548			309,548
	Increase in accrued expenses		72,656			-55,603			17,053			72,656			-55,603			17,053
	Net cash used for operating activities		(53,672	)		-			(53,672	)		(156,048	)		-			(156,048	)
	Supplemental Disclosure
	Push down of capital to acquire shell to paid-in-capital and shell acquisition costs		-			309,548			309,548			-			309,548			309,548

Summary_of_Significant_Account1

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2013
Summary Of Significant Accounting Policies Policies	'
Cash and cash equivalents	'
	The Company considers all cash on hand and in banks, certificates of deposit and other highly-liquid investments with maturities of three months or less, when purchased, to be cash and cash equivalents.
Push-Down Accounting	'
	The Company has adopted the provisions required by Staff Accounting Bulletin (“SAB”) Topic 5J which requires that a new basis of accounting be established for the purchased assets and liabilities (referred to as “push-down accounting”). As the Company is considered a shell company that does not constitute a business for the purposes of business combinations (as defined under the Accounting Standards Codification (“ASC”) 805-10-55-4), the purchase has been treated as an asset purchase. Under an asset purchase, assets are recognized based on their cost to the acquiring entity, which generally includes the transaction costs of the asset acquired and is allocated to the individual assets acquired or liabilities assumed based on their relative fair values and does not give rise to goodwill. The application of this guidance resulted in the restatement of the Company’s 2013 financial statements described in Note K.
Reorganizations Cost	'
	The Company has adopted the provisions required by the start-up activities topic of the FASB Accounting Standards Codification whereby all costs incurred with the incorporation and reorganization of the Company were charged to expense as incurred.
Income Taxes	'
	The Company files income tax returns in the United States of America and various states, as appropriate and applicable. The Company is not subject to U.S. federal, state and local income tax examinations for any period prior to January 1, 2010.
	The Company uses the asset and liability method of accounting for income taxes. At December 31, 2013 and 2012, respectively, the deferred tax asset and deferred tax liability accounts, as recorded when material to the financial statements, are entirely the result of temporary differences. Temporary differences generally represent differences in the recognition of assets and liabilities for tax and financial reporting purposes, primarily accumulated depreciation and amortization.
	The Company has adopted the provisions required by the Income Taxes topic of the FASB Accounting Standards Codification. The Codification Topic requires the recognition of potential liabilities as a result of management’s acceptance of potentially uncertain positions for income tax treatment on a “more-likely-than-not” probability of an assessment upon examination by a respective taxing authority. As a result of the implementation of Codification’s Income Tax Topic, the Company did not incur any liability for unrecognized tax benefits.
Loss Contingencies	'
	Certain conditions may exist as of the date the financial statements are issued, which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail to occur. The Company’s management and its legal counsel assess such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings, the Company’s legal counsel evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein.
	If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s financial statements. If the assessment indicates that a potentially material loss contingency is not probable, but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, together with an estimate of the range of possible loss if determinable and material, would be disclosed.
	Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the nature of the guarantee would be disclosed.
Income (Loss) per share	'
	Basic earnings (loss) per share is computed by dividing the net income (loss) available to common stockholders by the weighted-average number of common shares outstanding during the respective period presented in our accompanying financial statements.
	Fully diluted earnings (loss) per share is computed similar to basic income (loss) per share except that the denominator is increased to include the number of common stock equivalents (primarily outstanding options and warrants).
	Common stock equivalents represent the dilutive effect of the assumed exercise of the outstanding stock options and warrants, using the treasury stock method, at either the beginning of the respective period presented or the date of issuance, whichever is later, and only if the common stock equivalents are considered dilutive based upon the Company’s net income (loss) position at the calculation date.
	As of December 31, 2013 and 2012, respectively, the Company had no outstanding stock warrants, options or convertible securities which could be considered as dilutive for purposes of the loss per share calculation.

Income_Taxes_Tables

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2013
Income Taxes Tables	'
Components of income tax benefit expense	'
	The components of income tax (benefit) expense for each of the years ended December 31, 2013 and 2012 and for the period from August 1, 2007 (date of bankruptcy settlement) through December 31, 2013 are as follows:
		Year Ended			Year Ended			Period from August 1, 2007 (date of bankruptcy settlement) through
		December 31,			December 31,			December 31,
		2013			2012			2013
		(as Restated)						(as Restated)
	Federal:
	Current	$	-		$	-		$	-
	Deferred		-			-			-
			-			-			-
	State:
	Current		-			-			-
	Deferred		-			-			-
			-			-			-
	Total	$	-		$	-		$	-
Income tax expense benefit varied from statutory rate	'
	The Company's income tax expense (benefit) for each of the years ended December 31, 2013 and 2012 and for the period from August 1, 2007 (date of bankruptcy settlement) through December 31, 2013 varied from the statutory rate of 34% as follows:
		Year Ended			Year Ended			Period from
								1-Aug-07
								(date of bankruptcy settlement) through
		December 31,			December 31,			December 31,
		2013			2012			2013
		(as Restated)						(as Restated)
	Statutory rate applied to income before income taxes	$	(129,293	)	$	(4,905	)	$	(164,101	)
	Increase (decrease) in income taxes resulting from:
	State income taxes		-			-			-
	Other, including reserve for deferred tax asset and
	application of net operating loss carryforward		129,293			4,905			164,101
	Income tax expense	$	-		$	-		$	-
Deferred tax assets and valuation allowance	'
	The Company’s only temporary difference as of December 31, 2013 and 2012, respectively, relates to the Company’s net operating loss pursuant to the applicable Federal Tax Law. As of December 31, 2013 and 2012, respectively, the deferred tax asset is as follows:
		Year Ended			Year Ended
		December 31,			December 31,
		2013			2012
		(as Restated)
	Deferred tax assets
	Net operating loss carryforwards	$	164,101			34,807
	Less valuation allowance		(164,101	)		(34,807	)
	Net Deferred Tax Asset	$	-		$	-

Restatement_Tables

Restatement (Tables)	12 Months Ended
	Dec. 31, 2013
Restatement Tables	'
Restatement	'
	The impact of this error correction on the affected line items of the Company’s December 31, 2013 annual financial statement is set forth below:
	Balance Sheet as of December 31, 2013
		As Previously Reported on			Adjustments			As Restated
		Form 10-K
	Due to shareholder	$	41,057		$	-		$	41,057
	Accrued shell acquisition costs		-			109,548			109,548
	Accrued expenses		72,656			-55,603			17,053
	Total Liabilities		113,713			53,945			167,658
	Stockholders' Deficit:
	Common Stock, $0.001 par value, 100,000,000 shares authorized, 10,000,008 shares, 100,000,000 shares and 100,000,000 shares issued and outstanding		10,000			-			10,000
	Additional paid-in capital		105,029			200,000			305,029
	Deficit accumulated during the development stage		(228,704	)		(253,945	)		(482,649	)
	Total Stockholders' Deficit		(113,675	)		(53,945	)		(167,620	)
	Total Liabilities and Stockholders' Deficit	$	38		$	-		$	38
		Statements of Operations for the Year Ended									Statements of Operations for the Period from August 1, 2007 (date of bankruptcy settlement) through December 31, 2013
		31-Dec-13
		As Previously Reported on			Adjustments			As Restated			As Previously Reported on			Adjustments			As Restated
		Form 10-K									Form 10-K
	Revenues	$	-		$	-		$	-		$	-		$	-		$	-
	Operating Expenses
	Professional fees		124,323			(55,603	)		68,720			156,615			(55,603	)		101,012
	Reorganization costs		-			-			-			52,500			-			52,500
	Shell acquisition costs		-			309,548			309,548			-			309,548			309,548
	Other general and administrative costs		2,005			-			2,005			19,590			-			19,590
	Total operating expenses		126,328			253,945			380,273			228,705			253,945			482,650
	Loss from operations		(126,328	)		(253,945	)		(380,273	)		(228,705	)		(253,945	)		(482,650	)
	Other Income (Expense)
	Reorganization costs		-			-			-			-			-			-
	Interest income		-			-			-			1			-			1
	Total other income (expense)		-			-			-			1			-			1
	Loss before provision for income taxes		(126,328	)		(253,945	)		(380,273	)		(228,704	)		(253,945	)		(482,649	)
	Provision for income taxes		-			-			-			-			-			-
	Net Loss	$	(126,328	)	$	(253,945	)	$	(380,273	)	$	(228,704	)	$	(253,945	)	$	(482,649	)
	Loss per weighted-average share of common stock outstanding - basic and diluted	$	(0.01	)	$	(0.03	)	$	(0.04	)	$	(0.02	)	$	(0.03	)	$	(0.05	)
	Weighted-average number of shares of common stock outstanding - basic and diluted		10,000,008			10,000,008			10,000,008			10,000,008			10,000,008			10,000,008
		Statements of Cash Flows for the Year Ended									Statements of Cash Flows for the Period from August 1, 2007 (date of bankruptcy settlement) through December 31, 2013
		31-Dec-13
		As Previously Reported on			Adjustments			As Restated			As Previously Reported on			Adjustments			As Restated
		Form 10-K									Form 10-K
	Cash flows from operating activities:
	Net loss	$	(126,328	)	$	(253,945	)	$	(380,273	)	$	(228,704	)	$	(253,945	)	$	(482,649	)
	Adjustments to reconcile net loss to net cash used for operating activities
	Shell acquisition costs		-			309,548			309,548			-			309,548			309,548
	Increase in accrued expenses		72,656			-55,603			17,053			72,656			-55,603			17,053
	Net cash used for operating activities		(53,672	)		-			(53,672	)		(156,048	)		-			(156,048	)
	Supplemental Disclosure
	Push down of capital to acquire shell to paid-in-capital and shell acquisition costs		-			309,548			3,095,480			-			309,548			309,548

Background_and_Description_of_1

Background and Description of Business (Details Narratives) (USD $)	12 Months Ended
	Dec. 31, 2013
Background And Description Of Business Details Narratives	'
Common stock are currently issued and outstanding	10,000,008
Legal fees	$59,120

Reorganization_Under_Chapter_11

Reorganization Under Chapter 11 of the U. S. Bankruptcy Code (Details Narratives) (USD $)	77 Months Ended
	Dec. 31, 2013
Reorganization Under Chapter 11 Of U. S. Bankruptcy Code Details Narratives	'
Reorganization costs	$52,500

Related_Party_Transaction_Deta

Related Party Transaction (Details Narratives) (USD $)	12 Months Ended		77 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013
Related Party Transaction Details Narratives	'	'	'
Contributed capital to support operations.	$12,300	$2,059	$104,529
Due to shareholder	$41,057	'	$41,057

Income_Taxes_Details

Income Taxes (Details) (USD $)	12 Months Ended		77 Months Ended
	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2013
		As Restated [Member]	As Restated [Member]
Federal:	'	'	'
Current	$0	$0	$0
Deferred	0	0	0
State:	'	'	'
Current.	0	0	0
Deferred.	0	0	0
TOTAL COMPONENTS OF INCOMETAX BENEFIT EXPENSE.	$0	$0	$0

Income_Taxes_Details_1

Income Taxes (Details 1) (USD $)	12 Months Ended		77 Months Ended
	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2013
		As Restated [Member]	As Restated [Member]
Statutory rate applied to income before income taxes	($4,905)	($129,293)	($164,101)
State income taxes	'	'	'
Other, including reserve for deferred tax asset and application of net operating loss carryforward	4,905	129,293	164,101
Income tax expense.	'	'	'

Income_Taxes_Details_2

Income Taxes (Details 2) (USD $)	Dec. 31, 2012	Dec. 31, 2013
		As Restated [Member]
Net operating loss carryforwards	$34,807	$164,101
Less valuation allowance	-34,807	-164,101
Net Deferred Tax Asset	'	'

Income_Taxes_Details_Narrative

Income Taxes (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Income Taxes Details Narrative	'	'
Net Oprating loss carryforward approximately to offset future taxable income	$493,615	'
Valuation allowance for the deferred tax asset increased by approximately	$129,293	$4,905

Restatement_Details

Restatement (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2009	Dec. 31, 2008	Dec. 31, 2007	Aug. 01, 2007
Due to shareholder	$41,057	'	'	'	'	'	'	'
Accrued shell acquisition costs	'	'	'	'	'	'	'	'
Accrued expenses	'	'	'	'	'	'	'	'
Total Liabilities	'	'	'	'	'	'	'	'
Stockholders' Deficit:	'	'	'	'	'	'	'	'
Common Stock, $0.001 par value, 100,000,000 shares authorized, 10,000,008 shares, 100,000,000 shares and 100,000,000 shares issued and outstanding	'	10,000	'	'	'	'	'	'
Additional paid-in capital	'	92,729	'	'	'	'	'	'
Deficit accumulated during the development stage	'	-102,376	'	'	'	'	'	'
Total Stockholders' Deficit	-167,620	353	12,721	9,500	-14,371	-4,841	-4,000	'
Total Liabilities and Stockholders' Deficit	'	353	'	'	'	'	'	'
As Previously Reported [Member]	'	'	'	'	'	'	'	'
Due to shareholder	41,057	'	'	'	'	'	'	'
Accrued shell acquisition costs	'	'	'	'	'	'	'	'
Accrued expenses	72,656	'	'	'	'	'	'	'
Total Liabilities	113,713	'	'	'	'	'	'	'
Stockholders' Deficit:	'	'	'	'	'	'	'	'
Common Stock, $0.001 par value, 100,000,000 shares authorized, 10,000,008 shares, 100,000,000 shares and 100,000,000 shares issued and outstanding	10,000	'	'	'	'	'	'	'
Additional paid-in capital	105,029	'	'	'	'	'	'	'
Deficit accumulated during the development stage	-228,704	'	'	'	'	'	'	'
Total Stockholders' Deficit	-113,675	'	'	'	'	'	'	'
Total Liabilities and Stockholders' Deficit	38	'	'	'	'	'	'	'
Adjustments [Member]	'	'	'	'	'	'	'	'
Due to shareholder	'	'	'	'	'	'	'	'
Accrued shell acquisition costs	109,548	'	'	'	'	'	'	'
Accrued expenses	-55,603	'	'	'	'	'	'	'
Total Liabilities	53,945	'	'	'	'	'	'	'
Stockholders' Deficit:	'	'	'	'	'	'	'	'
Common Stock, $0.001 par value, 100,000,000 shares authorized, 10,000,008 shares, 100,000,000 shares and 100,000,000 shares issued and outstanding	'	'	'	'	'	'	'	'
Additional paid-in capital	200,000	'	'	'	'	'	'	'
Deficit accumulated during the development stage	-253,945	'	'	'	'	'	'	'
Total Stockholders' Deficit	-53,945	'	'	'	'	'	'	'
Total Liabilities and Stockholders' Deficit	'	'	'	'	'	'	'	'
As Restated [Member]	'	'	'	'	'	'	'	'
Due to shareholder	41,057	'	'	'	'	'	'	'
Accrued shell acquisition costs	109,548	'	'	'	'	'	'	'
Accrued expenses	17,053	'	'	'	'	'	'	'
Total Liabilities	167,658	'	'	'	'	'	'	'
Stockholders' Deficit:	'	'	'	'	'	'	'	'
Common Stock, $0.001 par value, 100,000,000 shares authorized, 10,000,008 shares, 100,000,000 shares and 100,000,000 shares issued and outstanding	10,000	'	'	'	'	'	'	'
Additional paid-in capital	305,029	'	'	'	'	'	'	'
Deficit accumulated during the development stage	-482,649	'	'	'	'	'	'	'
Total Stockholders' Deficit	-167,620	'	'	'	'	'	'	'
Total Liabilities and Stockholders' Deficit	$38	'	'	'	'	'	'	'

Restatement_Details_1

Restatement (Details 1) (USD $)

5 Months Ended

12 Months Ended

77 Months Ended

12 Months Ended

77 Months Ended

12 Months Ended

77 Months Ended

Dec. 31, 2007

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2009

Dec. 31, 2008

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

As Previously Reported [Member]

As Previously Reported [Member]

Adjustments [Member]

Adjustments [Member]

As Restated [Member]

As Restated [Member]

Revenues

'

'

'

'

'

'

'

'

'

'

'

'

'

Operating expenses

'

'

'

'

'

'

'

'

'

'

'

'

'

Professional fees

'

'

7,360

'

'

'

'

124,323

156,615

-55,603

-55,603

68,720

101,012

Reorganization costs

'

'

'

'

'

'

'

'

52,500

'

'

'

52,500

Shell acquisition costs

'

'

'

'

'

'

'

'

'

309,548

309,548

309,548

309,548

Other general and administrative costs

'

'

7,068

'

'

'

'

2,005

19,590

'

'

2,005

19,590

Total operating expenses

'

'

14,428

'

'

'

'

126,328

228,705

253,945

253,945

380,273

482,650

Loss from operations

'

'

-14,428

'

'

'

'

-126,328

-228,705

-253,945

-253,945

-380,273

-482,650

Other Income (Expense)

'

'

'

'

'

'

'

'

'

'

'

'

'

Reorganization costs

'

'

'

'

'

'

'

'

'

'

'

'

'

Interest income

'

'

1

'

'

'

'

'

1

'

'

'

1

Total other income (expense)

'

'

1

'

'

'

'

'

1

'

'

'

1

Loss before provision for income taxes

'

'

-14,427

'

'

'

'

-126,328

-228,704

-253,945

-253,945

-380,273

-482,649

Provision for income taxes

'

'

'

'

'

'

'

'

'

'

'

'

'

Net Loss

($5,000)

($380,273)

($14,427)

($12,309)

($60,269)

($9,530)

($841)

($126,328)

($228,704)

($253,945)

($253,945)

($380,273)

($482,649)

Loss per weighted-average share of common stock outstanding, computed on net loss - basic and fully diluted

'

'

$0

'

'

'

'

($0.01)

($0.02)

($0.03)

($0.03)

($0.04)

($0.05)

Weighted-average number of shares of common stock outstanding - basic and fully diluted

'

'

10,000,008

'

'

'

'

10,000,008

10,000,008

10,000,008

10,000,008

10,000,008

10,000,008

Restatement_Details_2

Restatement (Details 2) (USD $)

5 Months Ended

12 Months Ended

77 Months Ended

12 Months Ended

77 Months Ended

12 Months Ended

77 Months Ended

Dec. 31, 2007

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2009

Dec. 31, 2008

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

As Previously Reported [Member]

As Previously Reported [Member]

Adjustments [Member]

Adjustments [Member]

As Restated [Member]

As Restated [Member]

Cash Flows from Operating Activities

'

'

'

'

'

'

'

'

'

'

'

'

'

Net loss

($5,000)

($380,273)

($14,427)

($12,309)

($60,269)

($9,530)

($841)

($126,328)

($228,704)

($253,945)

($253,945)

($380,273)

($482,649)

Adjustments to reconcile net loss to net cash used in operating activities

'

'

'

'

'

'

'

'

'

'

'

'

'

Shell acquisition costs

'

'

'

'

'

'

'

'

'

309,548

309,548

309,548

309,548

Increase in Accrued expenses

'

'

'

'

'

'

'

72,656

72,656

-55,603

-55,603

17,053

17,053

Net cash used in operating activities

'

'

-14,427

'

'

'

'

-53,672

-156,048

'

'

-53,672

-156,048

Supplemental Disclosure

'

'

'

'

'

'

'

'

'

'

'

'

'

Push-down of capital to acquire shell to paid-in-capital and shell acquisition costs

'

'

'

'

'

'

'

'

'

$309,548

$309,548

$309,548

$309,548